1 TRIPURA EXCISE RULES, 1990 GOVERNMENT OF TRIPURA REVENUE DEPARTMENT 3I’!Mm 5'],M“,YWPH 'nJ_‘\\\“__“n___"m__iv\_§“\_”|__l '(l‘JI’ .\M_s_N_1_9’\\H§“wNmKyh‘M 2 Published in the EXTRAORDINARY ISSUE OF TRIPURA GAZETTE Agartala, Friday, June 29 1990 A. D.
Asadha 8 1912 S. E.
GOVERNMENT OF TRIPURA REVENUE DEPARTMENT No. F. M(5)-EX/87 Dated, Agartala, the 4th April, 1990.
NOTIFICATION WHEREAS the Governor of Tripura considers that the following rules should be brought into force at once ;
Now, therefore, in exercise of the powers conferred by sub-section (1) of Section 88 of the Tripura Excise Act, 1987 and Section 89 of the said Act, the Governor is pleased to make rules for carrying out the objects of the said Act as follows :— RULES
1. These rules may be called “Tripura Excise Rules, 1990”.
2. They shall be deemed to have come into force on and from the eleventh day of September, 1987.
3. In these rules, unless there is anything repugnant in the subject or context, —
(a) “Governor” means the Governor of Tripura;
(b) “Government” means the State Government of Tripura.
(c) “Excise Commissioner” means the Excise Commissioner appointed under the Act;
(d) “Collector” has the same meaning as in the Act;
(e) “Act” means the Tripura Excise Act, 1987 ;
(f) “blending” means the mixture of spirits or wines of different strengths or of different qualities ;
(g) “bottle” means bottle as denined in clause (b) of Section 2 of the Act; (h) “brewer of sale” means a person who Commencement Definitions.
3 brews beer for the use of any other person, at any place other than the premises of the persons for whose use the beer has been brewed, and includes any licensed dealer in or retailer of beer, who brews beer ;
(i) “compounding” means the artificial preparation of foreign liquor by the addition, to imported or locally made liquor, of flavouring or colouring matter or both;
(j) “contractor” means a person to whom the exclusive privilege—
(a) of supplying by wholesale, or
(b) of manufacturing and supplying by wholesale, country spirit to licensed retail vendors of the same has been granted by the Government under Section 20 ;
(k) a “degree of gravity” shall be taken as equal to the onethousandth part of the gravity of distilled water at sixty degrees of Fahrenheit’s thermometer;
(1) “distiller” means a person who holds a license to work a distilery in Tripura;
(m) “to gauge” means to determine the quantity of spirit contaimed in or taken from, any cask or other receptacle, or to determine the capacity of a cask or other receptacle ;
(n) “London Proof (L.P.)” or “proof” means the strength or proof as ascertained by means of Sykes’ hydrometer and denotes that spirit which at the temperature of 51 Fahrenheit weights exactly 12/13th part of an equal measure of distilled water ;
(o) “obscuration” means the difference, caused by matter in solution, between the true strength of spirit and that indicated by the hydrometer;
(p) “ordinary denatured spirit” means spirit denatured with the general denaturant prescribed for use in Tripura ;
(q) “Plain spirit” means spirit to which no flavour has been communicated and to which no flavouring or colouring 4 matter or other material or ingredient has been added ;
(r) “prescribed” or “approved” means prescribed or approved by the Government or the Excise Commissioner;
(s) to “prove” means to test the strength of spirit by a hydrometer or other instrument prescribed by the Excise Commissioner ;
(t) “rectified spirit” means plain spirit of a strength of not less than forty degrees above proof;
(u) “reducing” means the reduction of liquor from a higher to a lower alcoholic strength by the addition of water;
(v) “still” includes any part of a still and any apparatus whatever for distilling or manufacturing spirit;
(w) “sugar” means any saccharine substance, extract or syrup, and includes any material capable of being used in brewing except malt or grain of any kind ;
(x) “wash” means material for distillation which is under, or has undergone, fermentation by natural or artificial means;
(y) “company” means a company as defined in the Indian Companies Act, 1956.
CHAPTER I Rules made under Section 88.
Appointments, Transfers and Punishments.
4. The Collector is empowered —
(a) to promote and transfer officers of the Excise Department of the rank of Inspectors, and
(b) to promote and transfer and to suspend, reduce, dismiss or otherwise punish, officers of that department below the rank of Inspector.
APPEALS
5. An appeal shall lie to the Collector from any order of an Officer exercising any power or performing any duty under the Act in Collector’s power to promote, transfer and punish certain Excise Officers.
Appeal to Collector.
5 subordination to the Collector :
Provided that where an Additional District Magistrate appointed under clause (b) of sub-section (2) of section 5 of the Act exercises all or any of the powers and performs all or any of the duties conferred and imposed on a Collector by or under the Act concurrently with the Collector, such appeal shall, unless otherwise directed by the Collector, lie to such Additional District Magistrate.
6. An appeal shall lie to the Excise Commissioner from an original or appellate order made by —
(a) the Collector, or
(b) the Additional District Magistrate appointed under clause (b) of sub-section (2) of section 5 of the Act to exercise all or any of the powers and to perform all or any of the duties conferred and imposed on a Collector by or under the Act concurrently with the Collector.
Limitation. 7. Every memorandum of appeal must be presented within one-month from the date of the order appealed against.
Procedure. 8. Every memorandum of appeal shall be accompanied by the order appealed against, in original, or by an authenticated copy of such order unless the omission to produce such order or copy is explained to the satisfaction of the appellate authority.
IMPORT, EXPORT AND TRANSPORT
9. The Import, export and transport, respectively of the intoxicants hereinafter specified shall be subject to the following rules, in addition to the restrictions imposed by sections 9, 10 and 12 and any prohibition made under section 9 and any rules made under clause (xi) of section 88 of the Act.
FOREIGN LIQUOR Import of foreign liquor under Bond for payment of excise duty.
10. The import of foreign liquor under a bond for the payment of the duty imposed under section 25 of the Act may be made only by a Appeal to Excise Commissioner.
Rules applicable to import, and transport.
Condition under which import can be nijde 6 person of one of the following clauses to whom a license has been granted by the Collector under Section 14 of the Act, namely :—
(a) a vendor holding a license for the sale of foreign liquor,
(b) a manufacturing chemist requiring rectified spirit for use in the manufacture of drugs, medicines or chemicals, who has obtained general permission from the Collector to import such spirit under a bond, and after such person or his agent has—
(i) executed a bond (which may be either a general or a special bond) in favour of Collector for the payment of the said duty, and
(ii) obeyed all rules in force in the district or place from which the export was made.
11. Foreign liquor shall not be imported under a bond as aforesaid, unless -
(a) the consignment is accompanied by a pass granted by the Collector of the exporting district or place, or by the Officer in charge of the distillery or warehouse from which it was taken, and containing the following particulars regarding each vessel in the consignment namely, the distinctive number, the capacity and the contents of the vessel in bulk litres to the nearest tenth of a litre, the temperature, hydrometer indication, true strength and obscuration of the spirits contained in the vessel when despatched, together with the date of despatch, and in the case of a metal vessel, the gross weight when despatched and the weight of the empty vessel; and
(b) the Collector of the importing district has received a copy of the said pass from the Chief Revenue Authority of the exporting district or place or from the officer in charge of the said distillery or warehouse.
12. (1) Whenever any foreign liquor is imported under a bond as aforesaid, it must, on arrival in Tripura, be taken direct to the distillery or excise warehouse specified in this Passes Procedure tobe followed on receipt at place of destination.
7 behalf in the pass referred to in Rule 11, and fixed by the Collector for the storage of such liquor.
(2) On the arrival at a distillery or excise warehouse in Tripura of any such liquor, it shall be gauged and proved by the Officer in charge of the distillery or warehouse, and shall be taken into store and entered in his accounts.
(3) As soon as may be after such arrival, the officer in charge of the distillery or warehouse shall certify on the importer’s copy of the pass full details regarding the liquor received, in such form as may be prescribed in the pass or required by the authorities of the exporting district or place.
EXPORT OF FOREIGN LIQUOR TO STATES IN INDIA UNDER BOND FOR PAYMENT OF EXCISE DUTY.
13. (1) When any person desires to remove foreign liquor from any distillery or excise warehouse for export to any other State in India, under a bond for the payment of excise duty, he must execute a bond, in the prescribed form, before the Collector.
(2) Such bond may be either a general or a special bond.
(3) The Collector shall sign the bond on behalf of the Governor as a party to the instrument.
(4) The Collector shall then intimate the fact of the execution of the bond to the officer in charge of the distillery or excise warehouse, who shall, after the particulars thereof have been entered in the prescribed bond register, issue the liquor as if duty had been paid.
14. No liquor shall be so issued until it has been gauged and proved by the officer in charge of the distillery or warehouse.
15. (1) A pass in triplicate shall be prepared by the officer in charge of the distillery or excise warehouse when any liquor is issued under sub-rule (4) of Rule 13.
(2) One copy of the pass shall be delivered to the exporter, to accompany the consignment, the second shall be forwarded Execution of bond.
8 to the Collector of the district to which the liquor is to be taken and the third shall be retained for record.
16. (1) Each cask or other vessel containing liquor issued from a distillery or excise warehouse under sub-rule (4) of rule 13 shall bear marks showing clearly the name of such distillery or warehouse, and the number of the cask or other vessel and the nature, quantity and strength of its contents.
(2) Each such cask or other vessel shall be sealed by the Officer in charge, and a distinct impression of the seal shall be affixed on the pass forwarded to the Collector of the importing district under clause (2) of Rule 15.
17. Accounts of all exports shall be kept, in the prescribed form, by the officer in charge of the distillery or warehouse.
TRANSPORT OF FOREIGN LIQUOR UNDER BOND FOR PAYMENT OF EXCISE DUTY.
18. Rules 13 to 17 shall apply, mutatis mutandis, to the transport between distilleries and excise warehouses of foreign liquor on which full duty has not been paid under the Act.
COUNTRY SPIRIT IMPORT OF COUNTRY SPIRIT.
19. 1) Country spirit may be imported only with the permission of the Collector and under a bond for the payment of excise duty and by—
(a) a person to whom an exclusive privilege for the supply or sale of such spirit has been granted under section 20 of the Act, or
(b) a licensed wholesale dealer in country spirit,
(c) Rules 10 to 12 shall apply to such imports.
EXPORT OF COUNTRYSPIRIT
20. (1) Country spirit may be exported only under a bond for the payment of excise duty and with the permission of the Collector, which will not be given unless the authorities of the place of import allow the importation of such spirit therein.
9
(2) Rules 13 to 17 shall apply, mutatis mutandis, to such exports.
TRANS PORT OF COUNTRY SPIRIT
21. Rules 13 to 17 shall apply, mutatis mutandis, to the transport of country spirit between distilleries and excise warehouses.
DURATION AND NUMBER OF LICENSES
22. Licenses for the wholesale or retail vend of intoxicants may be granted for one year, from the 1st April to the 31st March or for any shorter period within that year, subject to the following provisions :-
(1) licenses for the retail vend of country spirit in Tripura may be granted for three years beginning on the 1st April;
(2) licenses for the retail vend of pachwai may be granted for any number of years upto three beginning on the 1st April, in cases where the Excise Commissioner considers this advisable;
(3) season licenses for the sale of fresh tari may be granted for period fixed by the Collector ;
(4) wholesale licenses for the supply and sale of intoxicants may be granted for any number of years not exceeding five, as the Government may decide in each case.
(5) License for the sale of foreign liquor may be granted for one year, from the 1st April to the 31st March or for any shorter period within that year;
22-A. Licenses for the sale of absolute alcohol shall be granted by the Collector to approved persons only. As a general rule, such licenses shall not be granted to Vendors of potable spirit.
23. The number of license which may be granted for any local area shall be regulated by the needs of the people of that area, and no license for the sale of any intoxicant in any local area shall be Period for which license may be granted for whole sale and retail vend of intoxicafns.
Number of licenses to be fixed according to local needs.
10 granted unless it is required either to meet an ascertained demand for such intoxicant or to counteract supply through illicit sources ;
Provided that the number of licenses for the wholesale or retail vend of any intoxicant, not being licenses mentioned in section 35 of the Act in force in any local area at any time during a financial year, shall not exceed the minimum number of such licenses which were in force at any one time during the previous financial year, unless the Government otherwise directs.
24. The general principles stated below shall be borne in mind and shall be applied by Collector so far as possible in fixing the number of licenses to be granted for the retail sale of liquor.
Liquor shops should not be so sparsely distributed as to give to each a practical monopoly over a considerable area, or at least such a monopoly should only be allowed when prices can be effectively fixed. At the same time, two or more shops should not be equally convenient to a considerable number of persons. In other words, liquor shops need not be so limited in number as to make it practically impossible for a resident in a particular area to get his liquor except from one particular shop; but it should only be possible for him to obtain his requirements from two different ships at the cost of considerable inconvience, and he ought to have as little freedom of choice in the matter as possible.
LOCATION OF SHOPS AND PROCEDURE FOR GRANT OF LICENCE
25. (1) No new shop shall be licensed for the consumption of liquor on the vendors’ premises,—
(a) in a market-place, or
(b) at the entrance to a market-place, or
(c) in close proximity to a bathing ghat, school, hospital, place of worship, factory or other places of public resort, or
(d) in the congested portion of a village.
(2) So far as practicable, an established liquor shop licensed for the consumption of liquor on the premises should not be allowed to remain on a site which would not, under clause Principles to be applied in fixing the number of retail licenses for liquor.
Prohibited sites for liquor shops 11
(1) of this rule, be permissible for the location of a new shop.
(3) In areas inhabited by aboriginal tribes or tea garden coolies, country spirit shops shall not be licensed to be placed immediately on the side of a main road or in any other prominent position that may place temptation in the way of such persons.
26. In granting licenses for new shops, and, as far as practicable, in granting licenses for established liquor shops, the Collector shall have regard to the following principles :-
(a) a liquor shop should not be inaccessible to consumers, but it should not be in such a situation as to obtrude itself on the attention of the public or to render persons passing by subject to annoyance from persons drinking.
(b) in towns, the position of a liquor shop should be so far public that persons entering it should not escape observation, and it should be such as to render supervision easy, but it should not be so prominent as to compel attention e.g. by occupying a whole side of a public square;
(c) a liquor shop should never occupy a position to which the neat neighbours object on grounds which, upon inquiry, appear to be sufficient and free from malice or ulterior motives.
27. Lecenses for the retail sale of liquor at any place within three Km.of the boarder shall not be granted unless the Excise Commissioner so directs.
28. Licenses for the sale of foreign liquor for consumption on the vendor’s premises shall only be granted in places where there is a proved demand on the part of a class of drinkers accustomed to foreign liquor e.g., in large industrial centres or in towns where there is a population specially accustomed to drinking such liquor.
29. Application for the sale of Foreign liquor shall be submitted to the collector who, after verification and with prior approval of the Excise Commissioner, may grant such licence.
29A. PROHIBITION OF GRANT OF RETAIL LICENSES TO Principles to be observed in granting licenses for liquor shop Retail liquor shops within two miles of border of another district.
Places where foreign liquor ‘on’ licenses may be granted.
12 CERTAIN PERSONS.
29A : Licence for the sale of Foreign Liquor, may, with the previous sanction of the Excise Commissioner, be granted by the Collector either by selection or by auction or by tender.
29B. Licenses shall not be granted for the sale of foreign liquor and country spirit on the same premises.
30. Licenses for the retail sale of any intoxicant shall not ordinarily be granted—
(a) to any persons who have been convicted by a Criminal Court of a non-bailable offence, or
(b) to former licenses who are in arrears to the Government or whose conduct has been found to be unsatisfactory or who have been found guilty of any serious breach of conditions of their licenses.
31. No license shall be granted to any person who is interested either directly or indirectly in the manufacture or sale of any intoxicant in any foreign territory or State bordering upon Tripura.
32. No license shall be granted to an outstill licensee for the retail sale of foreign liquor or distillery spirit or tari in a shop within thirtytwo Km. of his outstill.
33. No license shall be granted to a distillery shop licensee for the retail sale of foreign liquor or tari in a shop within Thirty two Km.
of his distillery shop.
34. No license for the retail sale of country spirit shall be granted to any person who has been granted the exclusive privilege of manufacturing or supplying to retail vendors or of manufacturing and supplying country spirit to retail vendors Probition of sale of country Spirit and foreign liquor on the same primises.
Licenses not to be granted to persons convicted of non bailable offences of whose conduct is unsatisfactory, or who are interested in manufacture or sale of intexicants in fo reign territory or Slates adjoining Tripura or in certain circumstances, to holders of licenses for outstills or distillery shops.
No retail country sprit license to be granted to grantee of exclusive privilege.
13 thereof within a specified area, or to any person who has a joint interest either directly or indirectly with the grantee of an exclusive privilege as aforesaid, in such grant.
PROHIBITION OF SALE TO CERTAIN PERSONS.
35. (1) No intoxicant shall be sold—
(a) to any railway servant at the time on duty, to any excise or Police Officer below the rank of Sub-Inspector being in uniform any vagrant under Police escort, or any insane person, by any licensed vendor or by the agent or servant or any licensed vendor, or
(b) to any soldier, whether in uniform or not, or any member of a soldier’s family, or any camp-follower, by any licensed vendor or the agent or servant of any licensed vendor unless such licensed vendor has been approved by the General Officer Commanding the Division or the Officer Commanding a Cantonment or Camp:
Provided that at Railway and Steamer Refreshment rooms and dak bunglows —
(i) troops and camp followers marching under the command of an officer may be supplied with the consent of such an officer ; and
(ii) soldiers and their families travelling in small parties not under the command of an officer may be supplied with a reasonable quantity if the men are in uniform and sober.
(2) In this rule—
(i) ‘soldier’ does not include a commissioned officer, a volunteer, or a soldier in civil employ, and
(ii) ‘camp follower’ means a person (other than a soldier or a private servant) whom the person selling an intoxicant knows or has reason to believe to have a right to be in cantonments ; and
(iii) the expression ‘soldier’, ‘member of soldier’s 14 family’ and ‘camp-follower’ do not include a soldier, or a member of a soldier’s family, or a camp-follower, when such soldier or camp-follower is absent from his regiment.
RESTRICTIONS ON THE EXERCISE OF POWERS CONFERRED BY SECTIONS 68 AND 69.
36. No Excise Officer shall exercise any of the powers conferred by section 68 of the Act, (entry, inspection, testing, seizure, etc.,) in respect of any licensed place of manufacture or storage which is under the charge of an Excise Officer, unless (a) he is of or above the rank of Inspector and superior in rank to such officer-in-charge, or (b) he has been specially authorised in writing by the Collector to do so.
37. (1) Officers below the rank of Sub-Inspector of Excise or Sub- Inspector in the Police Department or of Preventive Officer in the Customs Department, or Kanungo in the Land Revenue Department or persons of the Narcotics Department as may be empowered by notification under section 69 of the Act from time to time, may exercise in open places only the power conferred by section 69 of the Act (arrest without warrant, seizure and search).
(2) The expression ‘open place’ in this rule means ‘open’ in the ordinary sense, as opposed to ‘closed’, but does not include a dwelling house.
38. Any officer who, outside his local jurisdiction, arrests any persons or seizes any article under section 69 of the Act shall without delay make over such person or article to an Excise Officer having local jurisdiction, or to the officer-in-charge or the nearest police station.
INFORMATION AND AID TO EXCISE OFFICERS.
39. The information which officers referred to in section 74 of the Act are required to give of breaches of provisions of the Act shall be given to the Collector or the Sub-Divisional Officer or to any Excise Officers having jurisdiction to investigate the offence.
40. No Excise Officer below the rank of Sub-Inspector shall request any officer referred to in Section 74, Sub-Section (1) to aid him in Officers empowered to inspect, etc.
licensed places of manufacture or storage in charge of excise officer.
Officers empow ered to arrest, seize or search in open places only.
Procedure in case of arrest, outside local jurisdiction.
To whom information of breaches of provisions of Act to be given- Excise officers empowered to ask for aid.
15 carrying out the provisions of the Act or of any rule, notification or order make, issued or given under the Act.
41. (1) When any Excise Officer not below the rank of Sub-Inspector requires the aid of any officer referred to in section 74, subsection (1), in making any arrest or search under the Act, he shall send a requisition (which shall be in writing, if the exigencies of the occasion permit) stating the nature of the aid required and the reasons for which it is required—
(a) if the aid of the police is required, to the officer-in-charge of the Police Station within the limits of which the arrest or search is to be made, or
(b) if the aid of any other officer referred to in the said subsection is required, to the nearest superior officer of the department or body which he serves :
Provided that in the case of emergency such Excise Officer may require aid from the nearest available officer.
(2) If any officer to whom a requisition is sent under subrule (1) of this rule feels unable to render the aid required, he shall forthwith inform the officer who sent the requisition of his reasons for withholding it, and shall, if necessary, refer to his immediate superior for instructions.
42. A village chaukidar shall not be required to aid Excise Officers in carrying out any provision of the Act or of any rule, notification or order made, issued or given under the Act, except in the matter of making an arrest, search, or seizure or a distraint of movable property within the village, union or circle for which he is appointed.
GRANT OF EXPENSES TO WITNESS
43. Expenses of witness appearing under summons or produces before any court in excise cases may be granted by the Court, or by the Collector, in accordance with the following rules namely :-
(a) in the case of persons in the service of the Government according to relevant rules regarding travelling allowance for the time being in force.
Nature of requisition.
16
(b) in the case of other persons—the rules made by the Governor for the grant of expenses to witness in criminal cases.
44. GRANT OF COMPENSATION Compensation for loss of time may be granted to person referred to in section 88 clause (xiv) of the Act, by the Collector or by the Magistrate before whom they are charged.
45. Such grants shall be made under the same conditions as grants of expenses under the rules referred to in clause (b) of Rule 43 and shall be subject to the maximum limit prescribed by those rules for the grant of expenses.
ISSUE AND DISPOSAL, OF PASSES REQUIRED UNDER THE ORDER ISSUED UNDER SUB-SECTION (1) OF SECTION 10 OF THE ACT FOR THE TRANSPORT OF FOREIGN LIQUOR OR MRITASANJIBANI FROM A CUSTOM HOUSE, CUSTOM BONDED WAREHOUSE OR EAND CUSTOM STATION.
46. The pass required under the order issued under sub-section (I) of section 10 of the Act for the transport of foreign liquor or Mritasaniibani by any person shall be in the case of transport from a Custom House or Custom bonded warehouse be granted by the Collector and in the case of transport from a Land Custom Station by the Collector in which such station is situated as the case may be, on the application of the tran porter and on production of a copy of the invoice showing the kind, quantify and strength of the liquor to be transported :
Provided that no pass shall be issued for the transport of sacramental wine otherwise known as alter wine, required for exclusive use in Christian Church rituals, unless, the application for such a pass is countersigned by; head of the local Chritian Mission under their seal.
47. The pass mentioned in rule 46 shall be in quadruplicate. The original and the duplicate copy shall be made over to the transporter to cover the transport; the triplicate copy shall be forwarded to the Collector of Customs (or to the Collector of Land Customs, as the case may be) and the quadruplicate copy 17 shall be retained on the record of the officer issuing the pass. The transporter shall after receipt of the consignment complete the pass and return the duplicate copy of the pass with a copy of the challan showing the amount of Customs duty paid for the liquor transported under the pass to the Collector who issued the pass, within such period as may be specified in the pass.
RULES REGARDING IMPORT, EXPORT AND TRANSPORT OF METHYL ALCOHOL 48 (1) Methyl Alcohol shall not be imported into the State of Tripura except by a licensed dealer or a person holding a permit to possess methyl alcohol in quantities exceeding the limit of retail sale and except under an import pass granted by the Collector.
(2) An import pass shall be in the prescribed form in triplicate.
The original copy of the pass shall be made over to the importer. The duplicate copy shall be forwarded to such authority if any, at the place of export, as may be specified by the Government of the exporting State. The triplicate copy shall be kept on record in the office of the authority granting the pass.
49 (1) Methyl alcohol shall not be exported from the State of Tripura except by a licensed dealer and except under a pass granted by the Collector.
(2) The export pass shall be in the prescribed form in triplicate.
The original copy of the pass shall be made over to the exporter. The duplicate copy shall be forwarded to such authority, if any, at the place of import, as may be specified by the Government of the importing State. The triplicate copy shall be kept on record of the office of the authority granting the pass.
50 (1) Methyl alcohol shall not be transported in quantities exceeding the limit of retail sale except under a pass granted by the Collector from which such alhocol is transported.
(2) The transport pass shall be in the prescribed form in triplicate.
The original copy shall be made over to the transporter. The 18 duplicate copy shall be forwarded to the Collector to which such alcohol is transported. The triplicate copy shall be kept on the record of the office ot the authority granting the pass.
CHAPTER II.
Further Rules made under Section 88.
LICENSING AND REGULATION OF DISTILLERIES.
51. Any person desiring to obtain a license to work a distillery in any, place in the State of Tripura shall apply in writing to the Excise Commissioner giving the following particulars through the Collector :-
(1) the name or names, and the address or addresses, of the person or persons applying ;
(2) the purpose for which the distillery is proposed to be opened, specifying in detail the nature of the business which the applicant desires to carry on therein ;
(3) the name of the place in which, the site on which and the building in which the distillery is to be constructed or worked ;
(4) the number and full description of the stills, vats and other permanent apparatus which the applicant wishes to work or set up and the size and capacity of such stills, etc ;
(5) the date from which, in the event of a license being granted to him, the applicant proposes to commence working the distillery;
(6) the amount of security which the applicant is ready to furnish for the due performance of the conditions on which a license may be granted to him ; and
(7) a correct plan of the building which he intends to use or to construct for his distillery, and a plan showing the position of stills, vats and other permanent apparatus therein, and a list of store-rooms, warehouse, etc.
connected therewith.
52. (I) On receipt of the application, and after consulting the Application for license.
Consideration of application.
19 Collector regarding the suitability of the site, and buildings, if there by any already and on any other points and on receipt of the Collector’s opinion and after such further inquiry as he deems necessary, the Excise Commissioner shall decide whether the license for the opening of the distillery should be granted or not. The number of distilleries which can be allowed to be opened in Tripura mainly for the supply of country spirit, is limited and in deciding whether a license for the working of a distillery is to be granted or not, the Excise Commissioner will take into full consideration the purpose for which it is purposed to open the distillery and the demand or necessity for such a distillery.
(2) Distilleries may be opened for —
(a) supply of country spirit;
(b) supply of foreign liquor;
(c) Supply of spirit for the manufacture of chemicals, medicated, articles etc.. or for other Industrial purposes;
(d) for all or any of the above purposes combined.
(3) If the Excise Commissioner sanctions the opening of a distillery, he shall so inform the applicant and the Collector.;
(4) The applicant shall then be called upon to make arrangements for the construction of the distillery. Upon completion of the building and after the stills and other appliances and apparatus have been set up, he must deposit two fresh copies of the plans with the Collector, who shall cause them to be verified in any manner be thinks proper, and then submit one copy to the Excise Commissioner for examination and for comparison with the plans first submitted, and for any further verification he may think necessary. After final approval by the Excise Commissioner, the Collector will be instructed to grant a license to the applicant in the prescribed form. The applicant shall be bound to conform to the wishes of the Excise Commissioner within a reasonable time to be fixed by the officer regarding any addition or alteration to the buildings, stills, vats or other permanent apparatus or plant which he considers necessary, whether before or Purposed for which a distllery may be opened.
Construction of distillery.
Plans.
Licesc to be granted by collector.
Application to carry out necessary additions or alterations.
20 after the final plans are submitted for the proper security of the revenue or to render illicit practices impracticable.
(5) No addition or alteration to the buildings, stills or other permanent apparatus as shown in the plans finally submitted by the applicant shall be made without the previous sanction of the Excise Commissioner obtained through the officer-in-charge and the Collector. If the Excise Commissioner so directs, such additions or alterations may be permitted by the collector subject to the Excise Commissioner’s approval. When any such additions or alterations are made fresh plans must be submitted to the Excise Commissioner through the Collector with a certificate from the Officer-in-charge that they are correct.
(6) It will be open to the Excise Commissioner to verify at any time any of the descriptions and plans above mentioned, and on proof of error, to require fresh ones to be submitted for sanction. Such verification may be made by any officer deputed for the purpose, and such officer shall be allowed full access to the premises. Sanction to the plants may be withheld until any point in respect of which they differ from plans already sanctioned has been rectified to the satisfaction of the Excise Commissioner. The distiller shall be bound to carry out such rectification within a reasonable time to be fixed by the Excise Commissioner.
53. (1) Before the license to work the distillery is granted by the Collector, the distiller shall give a security of Rs. 5,000.00 in cash or Government Promissory Notes for the due observance of the conditions of the license :
Provided that in the case of a distiller who is required to pay the fee under the proviso to Rule 55, the amount of security shall be Rs. 1,000/-or such other higher sum as may be fixed by the Excise Commissioner.
(2) The distiller shall also execute a bond in the prescribed form pledging the distillery permises, stills, all apparatus and utensils employed in the manufacture of spirit and the stock-in-trade for the due discharge of all payments Additions or alterations to buildings, stills etc., require previous sanction of Excise Commissioner.
Excise Commissioner may at any time verify description and plans.
Security deposit aod execution of bond.
21 which may become due to the Government:
Provided that in lieu of so pledging the distillery premises the distiller may deposit Government Promissory Notes of such value as the Excise Commissioner may direct, and execute an indemnity bond of a value fixed by the Excise Commissioner.
54. The license for a distillery must be renewed annually. Such renewal will be granted by the Collector subject to the approval of the Excise Commissioner.
55. The Collector shall employ such officers and establishment as the Excise Commissioner may direct to the charge of distillery. The cost of such officers and establishment shall be borne by the Government.
Provided that in cases in which such cost is, in the opinion of the Excise Commissioner, likely to exceed 5 per cent of the duty on issues of spirit from the distillery during a financial year and in case of every Mritasanjibani distillery, the distiller shall pay to the Government—
(a) in advance a fee in cash equivalent to the estimated cost for three months as the Excise Commissioner may fix, and
(b) monthly a fee in cash equivalent to the monthly cost which the excise Commissioner may fix, within seven days after the expiry of the month to which the fee relates.
Notes :- In computing the cost, the average of the pay (including special pay, if any), of officers and establishment, the contribution towards leave salary and pension and the compensatory allowances shall be included.
56. The distiller shall also provide suitable quarters, to the satisfaction of the Excise Commissioner, for the officer in charge and other establishment, in close proximity to the distillery, and shall keep the same and the appurtenances thereto in proper repair. He shall also supply such office furniture as may be required for the use of the Officers within the distillery.
Annual ronewal of distillery license.
Establishments and there cost.
Quarters for establishment.
22
57. Every proprietor or manager of licensed distillery must give at least fifteen days’ notice in writing to the Collector of the date on which he proposes to commence working the distillery and at least one month’s notice before he ceases to work it.
58. In case a distiller shall cease distilling or issuing spirit for a period exceeding one month, the Excise Commissioner may withdraw the establishment stationed at the distillery and may prohibit all further distillation and issue of spirits until the distiller has given him fifteen days* notice in writing of the date on which he proposes to recommence distilling or issuing spirits as the case may be.
59. (1) The distiller shall so arrange his stills that spirit shall discharge into closed and locked receivers of such pattern that no spirit can be removed from them unless they are unlocked. The Excise Commissioner may require the distiller to affix to any receiver an apparatus which will prevent the supply and discharge cocks being open at the same time. Every pipe used for conveying spirit of faints must be so fixed and placed as to be visible throughout its entire length and shall, if the Excise Commissioner so direct, be coated with oil-paint of a particular colour, and all joints thereof shall be sealed in such measures as the Excise Commissioner may prescribe. If the condensing worm is made of copper, or if the spirit passes through pipes wholly or partly made of copper, such measures as Excise Commissioner may direct shall be taken by the distiller in order to protect the liquor from serious contamination by copper.
(2) There shall be no opening into any still, condenser or refrigerator except—
(a) for connection with the wash backs or spirit receivers,
(b) properly-secured air cocks or air valves of number and description approved by the Excise Commissioner.
(3) The distiller shall provide and maintain suitable and secure-fastenings, wherever the Excise Commissioner may deemed necessary, to all stills, spirit receivers, vats Office furniture Distiller to give notice of commencement of working.
Power to withdraw establishment.
Arrangement of stills, etc.
23 and other receptacles, fermentation-rooms, storerooms, pipes, etc., to the satisfaction of the Excise Commissioner, for the attachment of locks to be provided by the Government. The keys of all such locks shall be retained by the Ofncer-In-charge. The distiller shall attach his own locks to all rooms used for the storage of spirit and may, if he so desires, also attach his own lock to any other festening but shall be bound immediately to remove such locks when required by the officer-in-charge to allow free inspection.
(4) The distiller shall, if the Excise Commissioner so direct, provide between the stills and the spirit receivers a glass safe by which the quantity and strength of the spirits which are running will at any moment be visible to the operator, or a sampling apparatus so constructed that for every sample drawn off an exactly equal quantity shall be discharged into a closed and locked receptacle. If required both a safe and sampling apparatus shall be provided. The distiller shall also, if so required provide branch pipes fitted with locks by means of which spirits of different strength and qualities may be diverted into separate receivers.
(5) The stills, receivers and vats shall be so arranged that the spirit may be conveyed from the receivers to the storeroom through closed pipes. All pipes and all joints thereof shall be secured and sealed to the satisfaction of the Excise Commissioner.
(6) All receivers and vats in the distillery must be so placed as to admit of the contents being accurately gauged or measured and must be fitted to the satisfaction of the excise Commissioner with proper dipping rods, so adjusted to fixed dipping places that the contents thereof at each 2.54 ml. of depth may at any time be ascertainable. The receivers and vats shall also gauged in such manner as the Excise Commissioner may, from time to time, direct and no vessel shall be used as a receiver or store vat until it has been gauged and the gauging has been checked by such officer as the Excise Commissioner may appoint. Records of the dimensions of such vessel shall be maintained in accordance with rules Fastenings for looks Glass sale sampling.
Closed pipes for conveyance of spirit from sceivers to store room.
Receivers and vats to be provided with dipping rods and to be gauged.
24 prescribed by the Excise Commissioner.
(7) Every cock kept or used in a distillery shall be of such pattern and constructed in such manner as the Excise Commissioner may from time to time direct.
(8) The distiller shall cause to be painted with oil colour and shall keep so painted upon the outside of every room or place and upon a conspicuous part of every vessel and utensil the name of such room, place, vessel or utensil according to the purpose, for which it is to be used, and when more than one room, place, vessel or utensil is used for the same purpose, he shall also paint a progressive number or on each, beginning with the number one.
60. Spirit shall be stored in sound vessels. Each vessel shall bear a serial number, painted or cut thereon. Its external parts must also be clearly visible.
61. The distiller shall not cause or allow the dipping clearly place or label of any vessel to be altered, or any device to be used to deceive the officer-in-charge in taking the gauge of any vessel, or to prevent him from taking a true account of all wash or spirit in any vessel.
62. The materials, or bases to be used in distilling country spirit, shall only be of such descriptions as are generally approved by the Excise Commissioner. All materials used must be of good quality, and no ingredients noxious to health shall be used in distillation or added to the spirit intended for human consumption.
63. (1) The distiller shall only distil wash which has been prepared within the distillery, and no wash (except spent wash from which all alcohol has been extracted) shall be on any account removed from or allowed to pass out of the distillery, except sealed samples forwarded by the officer in charge to the public Analyst, to the Government of Tripura under the general or special orders of the Excise Commissioner.
(2) Except with the written permission of the Excise Commissioner no wash or spirits not prepared or Cocks.
Rooms and vessels to be marked and numbered.
Vessels for storage Dipping place or label or vessel not to be altered.
Materials.
Wash not to be removed from distillery.
No wash or spirits to be brought into distillery.
25 manufactured in the distillery shall be brought into the distillery.
(3) All wash made in the distillery shall be fermented in the wash backs and shall be conveyed directly therefrom into the still.
(4) Except with the written permission of the Excise Commissioner, the distiller shall not redistil any spirits other than those which remain in the feints or weak spirit receiver attached to the still and which have not been removed therefrom.
64. The spirits manufactured in the distillery shall be distilled above or below such strength and shall be subject to such periodical analysis as the Excise Commissioner may direct, and the contractor shall be bound to take steps to remedy any defects in this product which the Excise Commissioner may consider material.
65. (1) The distiller shall give such notice in writing as the Excise Commissioner may prescribe of the transfer of spirit from the spirit receivers to the spirit store-room and of wash from the fermenting vessels or wash backs to the still.
He shall also state the percentage of proof spirit contained in the wash immediately before the distillation thereof.
This percentage shall be determined by means of instruments approved by the Excise Commissioner.
(2) The distiller shall comply with such orders as may be prescribed by the Excise Commissioner for the periodical stoppage of distillation for the purpose of ascertaining the quantity of spirit distilled from the quantity of wash passed into the still.
66. All spirit, collected in the receivers shall be transferred or conveyed into the spirit store-room without unnecessary delay provided that no spirit shall be so transferred between 6 P.M.
and 6 A.M.
67. (1) Except as provided in sub-rule (2) all operations in a distillery requiring the presence of an officer of the Excise Department, shall be stopped on Sundays and public holidays declared as such under the Negotiable Instruments Act, 1881.
In the distillery, the distiller shall so arrange his operations Wash to be conveyed directly frnrn wash backs to still.
Redistillati on Strength of spirit manufactured to be regulated by Excise Commissioner.
Notices.
Declaration of proof spirit in wash.
Periodical stoppage of Distillation.
Transfer of spirit from receiver to store-room.
Hours of work.
26 that no officer of the Excise Department need ordinarily be on duty for more than eight hours on any working day.
(2) If the distiller requires any officer of the Excise Department to be on duty at the distillery on any Sunday or public holiday mentioned in sub-rule (1) or for more than eight hours on any working day, he shall give in writing at least twenty-four hours, notice to this effect to the officer of the Excise Department in charge of the distillery stating clearly the work to be done and the ‘approximate time that the work is likely to take.
Provided that no officer of the Excise Department shall be required to be on duty in a distillery on the following days except under special circumstances and with the approval of the Collector:—
(i) Sundays.
(ii) The Bengali New Year’s day.
(iii) The Id-ul-fitar day.
(iv) The Independence Day.
(V) The Second Day of Durga Puja (Mahastami day).
(vi) The Bijoya Dasami Day.
(vii) The Kalipuja Day.
(viii) The Christmas Day.
(ix) The Sreepanchami Day.
(x) Mahatma Gandhiji’s Birthday.
(xi) Republic day and
(xii) May Day,
(3) An officer of the Excise Department required under sub-rule
(2) to be on duty in a distillery on a Sunday or any other public holiday mentioned in sub-rule (1) or for more than eight hours on any working day shall be entitled to overtime fee at such rates as may be fixed from time to time by the Government. The amount payable as overtime fee shall be recovered from the distiller.
Overtime fees.
27
(4) When distillation is carried on at night and at all times when an officer of the Excise Department is not present the distillery gate shall remain locked provided that on Sundays or public holidays mentioned in sub-rule (1) the registered servantrof the distiller may;be allowed ingress and egress between sunrise and sunset.
68. The distiller shall keep accurate and regular daily accounts showing
(1) the quantity and discription of materials used, (2) the quantity of wash and spirit manufactured, (3) the quantity of wash used,
(4) quantity of spirit passed out, and (5) the quantity of wash and spirit in store. Under the last head the quantity of spirit remaining in stock in each cask, vat or other receptacle shall be shown.
Such accounts shall be open at all times to inspection by the Excise Officer in charge or other Excise Officer authorised by the Collector, and by all superior Excise Officers.
WAREHOUSE FOR SPIRIT
69. Warehouse for the supply of Country spirit to retail vendors may be established by the Excise Commissioner at convenient places at the expense of the Government. Each such warehouse shall be supplied with country spirit by the manufacturer or wholesale dealer within whose area of supply such warehouse lies and shall be in charge of an Excise Officer. The Excise Commissioner is authorised to allow spirit to be received into warehouse from other sources than tho’se above named, if necessary.
70. Persons desirous of obtaining licenses to establish private warehouses, for the deposit and storage of spirit without payment of duty, shall apply to the Collector concerned who shall not grant the license without the previous order of the Excise Commissioner.
Rules 51 to 53 shall apply, mutatis mutandis to such applications except that the amount of the security shall be Rs. 5000/-
70A. In addition to the cash security prescribed in rule 70, the Excise Commissioner may require the person desirous or Daily accounts to be kept by distiller.
Government warehouse.
Private warehouses.
28 obtaining a iicsnce or a person to whom licence has been issued to produce bank guarantee or mortgage property equivalent in value to one ‘month’s consumption of country liquor at the retail price prevailing in the state from lime to time.
71. The Collector shall employ such officers and establishment as the Excise Commissioner may direct to the charge of a private warehouse. The licensee of the warehousing shall pay to the Government
(a) in advance a fee in cash equivalent to the estimated cost of such officers and establishment for three months as the Excise Commissioner may fix and
(b) monthly a fee in cash equivalent to the monthly cost which the Excise Commissioner may fix, within seven days after the expiry of the month to which the fee relates.
In computing the cost of officers and establishment the average of the pay (including special pay, if any) of officers and establishment, the contribution towards leave salary and pension and the compensatory; allowance shall be included.
72. Rules 54, 56, 57 and 58 shall apply, mutatis mutandis, to private warehouses and Rules 59(6), 59(7), 60 and 61 to all warehouses.
73. Every warehouse shall be under the joint lock and key of the officer-in-charge thereof and of the contractor, distiller of licensee of the warehouse of the authorised representative of the aforesaid persons. The lock used by the officer-in-chargc shall be a Government lock and the key shall remain in his personal custody.
74. No spirit shall be received into any warehouse unless accompanied by a pass from the officer-in-charge of the distillery or of the warehouse from which they have been transferred, or by a special permit authorising their receipt in to the warehouse, or if the spirits be imported by a permit from an officer duly authorised to grant permits for the transport of imported spirits.
75. Spirits intended for a warehouse shall be conveyed in sound and Establishment for supervision of private warehouse and hours of works.
Rules applicable to warehouse.
Warehouse under joint lock of officer and contractor, etc.
What spirits may be received into warehouse.
29 water-tight casks or approved metal vessels on which shall be painted in white oil paint, in letters not less than 2.54 cm. high, the number of the cask of vessel, its capacity to the nearest tenth of five litres and the name of the distillery or warehouse from which it has been issued. Marks other than those specified above shall be obliterated.
76. Immediately on arrival of a consignment at the warehouse, the officer-in-charge shall open the vessels and gauge and prove the spirit in each vessel. If any deficiency in excess of the quantity allowed by Rule 77 below is found to have occurred in any vessel after measurement by such method as may from time to time be prescribed by the Excise Commissioner, the whole contents of the vessel shall, if the contractor, distiller or licensee of the warehouse or the authorised representative of the aforesaid persons so desires, forth-with be measured by litre measures and the quantity thus ascertained shall be accepted as correct. He shall then note the results in the prescribed registers, and also on the pass covering the consignment. One copy of the pass with the entries of receipt shall be immediately returned to the officer who issued the consignment, and the other copy with the esntries thereon shall be kept in the warehouse.
77. (1) An allowance shall he made for the actual loss in transit by leakage and evaporation of spirits transported or exported under bond or duty free by land in wooden or metal vessels at rates not exceeding the maximum quantities specified in the following scale for wooden or metal vessels; as the case may be, namely :-
(a) For a journey of not Maximum Metal vessels greater duration quantities of Per cent.
than two days allowance Wooden vessels Per cent.
2 1 2
(b) For a journey of duration exceeding two but not exceeding nine days. 3 1 Vessels for conveyance of spirit to warehouse.
Procedure to be observed on arrival of spirit at a warehouse.
Allowance for loss in transit.
30
(c) For a journey of duration exceeding nine but not exceeding eighteen days. 4 1 1 2
(d) For a journey of duration exceeding eighteen days. 5 2
Provided that, if, in any case, the temperature of the spirits on arrival at their destination is found to be lower thanNthat when they were despatched, a further allowance shall be made, if necessary, at 05 per cent, for every degree Ferhenheit of difference between the two temperature, in addition to any allowance that may be made under this sub-rule.
(2) The allowances made under this rule shall be determined by deducting from the quantity of spirits despatched the quantity received at the place of destination both quantities be stated in terms of litres and shall be calculated on the quantity of spirits contained in each vessel comprised in a consignment.
(3) If the report of an officer, by whom a consignment of spirits transported or exported by land under bond of dutyfree has been gauged and proved on arrival at its destination, should show that wastage to a greater extent than that indicated in sub-rule (1) has occurred, the contractor, distiller or licensee of the warehouse transporting or exporting the same shall be liable to pay duty at the rate imposed under section 27 of the Act on so much of the deficiency as is in excess of the allowance referred to in sub-rule (1);
Provided that each case of excess deficiency shall be reported to the Excise Commissioner for orders and the Excise Commissioner may, in his discretion on good cause being shown, remit the duty leviable on such deficiency.
(4) Duty on a deficiency of spirits in excess of the allowances referred to in sub-rule (1) shall, if levied, be realised by the Collector.
Method of calculation.
Excess wastage to be reported to Excise.
Commissioner.
Duty on excess deficiency.
31
78. Spirits intended for a warehouse is conveyed thereto under bond, and at the sole risk and responsibility of the contractor, distiller or licensee of the warehouse. The bond is discharged when the spirit has been deposited in the warehouse and has been duly gauged and proved by the officer-in-charge and after the duty on the excess deficiency, if any, has been realised.
79. Spirit supplied to a warehouse shall be stored in casks or vats of wood or other material approved by the Excise Commissioner.
The contractor, distiller or licensee of the warehouse shall supply these articles, and all other appliances which may be required for the blending, reducing or issue of spirit and shall bear the cost of storing, blending or reducing the spirit.
80. Casks or vats must be of such number and capacity and set up according to such design and marked in such manner as the Excise Commissioner may be general or special order, direct.
81. (1) Government warehouses shall ordinarily be kept closed on Sundays and public holidays declared as such under the Negotiable Instruments Act, 1881, and all holidays declared by executive orders of the Governor. On other days, such warehouses shall not be kept open except during the hours fixed by the Collector. In case of urgent necessity the Excise Commissioner or the Collector, at the sub-divisional Officer may direct that such a warehouse shall not be closed on any particular holiday.
(2) A private warehouse referred to in Rule 71 shall not be opened except during such hours as may be fixed by the Collector.
The provisions of sub-rule (1), (2) and (3) of Rule 67 shall apply, mutatis mutandis, to such warehouse.
82. The contractor, distiller or licensee of a warehouse shall keep regular accounts in the warehouse showing the quantity and strength of spirits received in, issued from, and remaining in the warehouse.
Such account shall be open at all times to the inspection of the officer-in-charge and of all superior Excise Officer.
Bond for conveyance of spirit to a warehouse.
Storage of spirit in warehouse.
Casks or vats.
Hours of work in Government Warehouse.
Accounts to be maintained by contractors, etc.
32 GENERAL PROVISIONS RELATING TO DISTILLERIES ANDWAREHOUSE.
83. The Excise Commissioner may prescribe the minimum stock of spirit to be maintained in distilleries and warehouses established for the supply of country spirit to licensed retail vendors in specified areas.
84. Contractors, distillers or licensees of warehouses who desire to manufacture foreign liquor for sale shall take out separate vend licenses.
85. Manufacturers of foreign liquor shall take out separate compunding and bottling licenses in accordance with the rules framed therefor, if such operations are carried on. All processes connected with the bottling, flavouring, blending, reducing or colouring of foreign liquor shall be conducted under the supervision of the officer-in-charge in a separate building within the distillery or warehouse enclosure.
86. When it is known or suspected that saccharine or other matter, of such a nature as to prevent the true strength being ascertained by means of the hydrometer, is present in spirit, the number of degrees to be added to the apparent strength on account of obscuration shall be certified by the public analyst to the Government of Tripura on analysis of a sample of the spirit submitted to him, and duty shall be calculated on the quantity and strength of such spirit after the addition of the number of degrees of proof certified as necessary to be added to the apparent strength, as ascertained by the hydrometer.
87. (1) An account shall be taken by the Collector of the stock of the spirit in the distillery or warehouse at such intervals, not being greater than three months, and in such manner as the Excise Commissioner may direct; and the contractor, distiller or licensee, as the case may be, shall pay to the Government duty at the rate imposed under section 27 of the Act on spirit manufactured, imported or transported, as the case may be, on all spirit which may not be forthcoming Minimum stock for distiliery und whrebouse Separate license necessary for manufacture of foreign liquor for sale and for compounding or bottling.
Calculation of duty in case of obscuration.
Periodical stock taking and levy of duty on excess deficiency.
33 and for which he shall be unable to account to the satisfaction of the Excise Commissioner in excess of a wastage allowance of 1 1 2 percent (with an additional allowance of 2 percent on the proof quantity of spirit removed for bottling in a bonded warehouse).
(2) Wastage for the purpose of collection of duty on the excess as aforesaid shall be calculated annually, that is, at the end of the year for which the license is in force, but the contractor, distiller or licensee shall be called upon to explain any excess wastage and to adduce any evidence which he may desire to adduce in support of his explanation immediately after each occasion on which stock has been taken, and if it shall be proved to the satisfaction of the Excise Commissioner or of such Officer as he may specify, that such deficiency in excees of 1 1 2 per cent has been caused by accident or other unavoidable cause, the payment of duty at the above rate on such deficiency shall not be required.
88. For taking periodical stock, the gauging of spirit in vats or casks may be done by diprod measurement, weighment or by such other method as may be prescribed by the Excise Commissioner.
Whenever, by bung-rod measurement, the deficiency in any cask is found to be excessive, the whole contents of the cask shall be promtly measured by litre measures and the actual deficiency accurately ascertained.
89. The Government shall not be held responsible for the destruction, or damage ; by fire, theft or any other cause whatsoever occurring to any spirit stored in the distillery or warehouse or in gauging, weighment or proof. In case of fire or other accident, the officerin-charge of a distillery or warehouse shall immediately attend to open it at any hour by day or night.
90. Smoking or the use by any person whatsoever within a distillery or warehouse of naked lights of any description is prohibited.
Closed lanterns only shall be used.
Wastage for the purpose of duty to be calculated annually but explanation to be called for immediately after stocktaking.
Procedure for stock taking.
Government not liable for loss, etc. of spirit in distilleries and warehouse.
Smoking and naked lights prohibited.
34
91. Distilleries and warehouses shall be open only for the entrance and exist of persons who have business within them. Except with the permission of the Collector or the Officer-in-charge no one except the con tractors, distillers and licensees of warehouses, their servants, and licensed vendors who have come to purchase spirits, shall be allowed to enter the premises of any pretext. A register shall be kept of the names of all per sons employed by contractors, distillers or licenses of warehouses, and all recognised employees will be supplied with passes for ingress and egress.
92. The officer-in-charges of a distillery or warehouse may eject and exclude from the premises any person whom he shall find to have commited, or to be about to commit any breach of these rules or of the provisions of the Act, or who shall be intoxicated, riotous or disorderly. All action taken by any officer under this rule shall forthwith be recorded by him in writing in this official diary for the information of his official superior.
93. Contractors, distillers and licensees of warehouses shall be bound by the provisions of the Act, and by all rules for the management of distilleries and warehouses, or for issue of spirit therefrom, which may be prescribed under the Act from time to time, and by all special orders which may be issued by the Excise Commissioner regarding any particular distillery or warehouses, and shall cause all persons employed by them to obey all such rules.
94. If it comes to the knowledge of the contractor, distiller or licensee of a warehouse that any person employed by him in the manufacture, storage, receipt, blending, reducing or issue of spirits has committed any breach of the Act, or of the engagements entered into by him, it shall be his duty to report the matter to the officerin-charge, and to comply with the directions of that officer respecting the continued employment of such person. The officerin-charge shall report the matter together with the action taken by him to the Collector.
95. (I) On the expiry of the license, either on account of expiry of the term, or on account of cancellation or suspension, the Excise Commissioner may take over or permit the successor of the contractor, distillery or licensee of the warehouse, as the case may be, to take over the balance of liquor in the distillery at cost price, Admittance of persons-into distilleries & warehouse Contr actors, etc.
bound by provisions of Actand rules and Pecial orders.
Responsibility for breaches of rules by servant.
Ejection of undersirabie persons.
Disposal of liquor on expiry of license.
35 or may require the contractor, distiller or licensee of the warehouse as the case may be, forthwith to remove all liquor remaining within the distillery or warehouse on payment of full duty.
(2) If he shall fail so to remove all spirits, within ten days of the receipt of written notice from the Collector the cost of any establishment which it may be necessary to employ at the distillery or warehouse, may be recovered from the defaulter;
and if he shall fail to do so within one month, the spirit shall be liable to forfeiture at the discretion of the Excise Commissioner.
ISSUE OF SPIRITS FROM DISTILLERIES AND WAREHOUSES
96. (1) Spirits may be removed from distilleries or warehouses:-
(i) Under bond :-
(a) transport to another distillery or warehouse; and
(b) for export to other States when specially permitted by the Excise Commissioner.
(ii) On payment of duty :-
(a) for local consumption or use ; and
(b) in the case of foreign liquor, for export by land to other States.
(2) Spirits other than India Made Foreign Liquor may be removed from distilleries and warehouses without payment of duty and without bond —
(a) if issued to Government servants empowered to purchase or remove them on the public service in Tripura,
(b) if issued to hospitals, dispensaries and other medical institutions under Government management or supervision, the indents being signed or countersigned by the Civil Surgeon :
Provided that in case of such hospitals or dispensaries where there is no Civil Surgeon, the indents for duty-free supplies of such spirit shall be Purposes for which Spirits may be issued under bond.
On payment of duty.
Duty free.
36 signed by Medical Officer in charge of the hospital or dispensary.
(c) if issued to hospital, dispensaries and other medical institutions, not under Government management or supervision but specially authorised by the Excise Commissioner (upon the certificate of an officer of or above the rank of an Assistant Director of Health Services as to their satisfactory management) to obtain supplies of such spirit free of duty, the indents being signed or countersigned by the Medical Officer in charge of such hospital, dispensary or institution.
(d) if issued to veterinary institutions, the indents being signed or countersigned by an officer of or above the rank of a Veterinary Assistant Surgeon ;
(e) if issued to any local body for bonafide public health work, the indent being signed or countersigned by the District or Municipal Health Officer or
(f) if issued to any educational institution for laboratory use or to any institution or person for research in the public interest or for development of science or industry, the indent being signed or countersigned by the head of the institution or by the person making research as the case may be and supply being limited to an annual quota fixed by the Collector or the person carries ,on research, with the previous approval of the Excise Commissioner (upon a certificate from the Director of Education or the Director of Industries or the Director of Health Services, Tripura, as the case may be).
Supply of such spirit free of duty under all the sub-clauses of this sub-rule shall be made in accordance with the terms and conditions of a permit granted by the Collector.
97. No spirit shall be removed from any distillery or warehouse unless it has been gauged and proved by the officer-in-charge. If removed under bond, the gauging may be bybung-tod ; if otherwise than under bond, the gauging must be by actual measurement or Gauging and proving before removal.
37 by weighment.
97A. (1) A person, who has imported or transported spirit (other than country spirit) under a bond for payment of duty shall pay to the Government in lieu of the duty payable under Rule 87, duty on any quantity of spirit so imported or transported, which having been certified as received in any vessel, is not forthcoming at the time when the spirit is gauged and proved for removal, unless he is able to account for the absence to the satisfaction of the Excise Commissioner and subject to the allowances hereunder mentioned (calculated, at proof strength).
On spirits stored in For any period not Percent, any wooden vessel. exceeding one month. 1 For any period exceeding one month. 1 1 2 On spirits stored in For any period 1 2 any metal vessel.
(2) The duty levied under clause(l) shall be payable at the rate imposed by Section 25 of the Act on spirit imported or transported and shall be paid before the removal from the distillery or excise warehouse, to which it has been taken of the spirits which has been gauged and proved.
Provided that this rub shall not apply to spirit received and racked into store vats at distilleries and bonded laboratories deficiencies in respect of such spirit shall be governed by rule 87.
97B. A person who has stored spirit in a wooden cask under a bond for payment of duty for the purpose of maturing the said spirit shall in lieu of duty payable under Rule 97A pay to the Government the duty imposed by section 27 of the Act on any quantity of spirit so stored which is not forthcoming at the time of removal in excess of the allowances mentioned hereunder unless he is able to account for the deficiency to the satisfaction of the Excise Commissioner.
Levy of duty on excess deficiency in store of sprit other than country spirit.
38 Where the time of storing in Per cent of allowance warehouse docs not exceed of deficiency.
2 Months 2 6 Months 3 1 year 4 2 years 6 3 years 8 4 years 10 5 years 12
98. No spirit shall be removed except under a pass granted by the officer-in-charge :
Provided that a pass shall not be required before issue of foreign liquor upon which the prescribed duty has been paid.
Such pass shall only be issued on proof execution of bond by persons permitted to remove spirit under bond, or on proof of full payment of duty, or on production by a servant of the Government of a permit signed by the Collector, authorising him to remove spirit without payment of duty and without bond, or on production of a requisition signed by the authorised manufacturer, or the removal of denatured spirit.
99. Spirit (other than denatured spirit) may be issued for local consumption or use only—
(1) in the case of foreign liquor (excluding rectified spirit)—
(a) to licensed vendors of foreign liquor;
(b) to any person for his own consumption and not for sale ;
(2) in the case of country spirits, to persons licensed to sell such spirit and permitted by the Excise Commissioner to obtain supply from the distillery or warehouse.
(3) in the case of rectified spirit—
(i) to a chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals, and holding a permit from the Collector to obtain such spirit from the distillery or warehouse Pass for removal of spirit.
To whom spirits may be issued for local consumption or use.
39 ; or
(ii) to a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purposes and holding a permit from the Collector to obtain such spirit from the distillery or warehouse ; Or
(iii) to a person holding a license for compounding and blending foreign liquor.
99A. Denatured spirit may be issued only to persons licensed to sell such spirit or to possess such spirit in excess of the quantity fixed as the limit for private possession.
100. Retail vendors of country spirit shall take their supplies from the warehouse which is established for the area in which retail shops are situated, and at such strength or strengths as may from time to time be prescribed by the Governor for retail sale.
For special persons the Collector may permit retail vendors to take their supplies from any other warehouse assigned to the same contractor,
101. No substance except water used for reducing purposes shall be added to country spirit for supply to licensed retail vendors thereof.
102. The reduction of country spirit of high strength to the strength or strengths prescribed for issue is the duty of the contractor. It shall be made according to rules framed by the Excise Commissioner.
103. Where reduced spirit is issued to retail vendors, from a distillery, reduction and issue shall be made in and from a separate warehouse within or attached to the distillery.
104. The quantity of country spirit to be removed from a distillery to any excise warehouse shall not ordinarily be less than two thousand and twenty eight litres. But issues of reduced spirit may be made to licensed vendors of country spirit from a distillery or warehouse in any quantity not less that 25 litres in the case of spirit less than 60° under proof in strength, and five To whom denatured spirit may be issued.
Supply of country spirit to retail vendors.
Only water may be added to country spirit.
Reduction to be made by contractors.
Separete warehouse for reduction and issue at distillery.
Minimum quantity to be issued from a distillery or warehouse.
40 litres in the ease of spirit not less than 60° under proof.
COMPOUNDING AND BLENDING OF POTABLE FOREIGN LIQUOR AND BOTTLING THE SAME FOR THE PURPOSE OF SALE
105. The holder of a bottling license may, by the addition of water, alter the strength of spirits to be bottled, but he shall not compound or blend spirit unless he also holds a compounding license.
DENATURED SPIRIT
106. Spirit imported from other States in India under bond in accordance with the rules for import of foreign liquor may be denatured in the distillery or excise warehouse where such spirit is warehoused, and spirit manufactured in any distillery in Tripura may be denatured in that distillery.
107. Denaturants shall be used in the following forms for denaturing spirit in Tripura :-
(i) Light caoutchoiicinc according to a specification to be prescribed from time to time by the Governor.
(ii) Pyridine bases, according to a specification to be prescribed from time to time by the Governor.
(iii) Wood naptha, according to specification to be prescribed from, time to time by the Governor, or any other chemical substance., which have been specially ordered by the Governor to be added to spirit intended for use in particular arts or manufactures.
108. The general denaturant prescribed for use in Tripura shall be a mixture of light caoutchoucine and pyridine bases in the proportion to the spirit to be denatured of (half percent of each).
RULES RELATING TO ORDINARY DENATURED SPIRIT.
109. The following rules shall be observed in the case of denaturing with the general denaturants :-
(i) Denaturing shall be conducted and the stock of denatured Bottling license does not cover compounding blending.
Places where spirit may be denatured.
Denaturants prescribed for Tripura.
General denaturant.
Operation to be carried on in separate building or room within distillery or warehouse enclosure.
41 spirit shall be kept in a separate building or room within the distillery or warehouse enclosure which shall be approved by the Excise Commissioner. Except with the special sanction of the Excise Commissioner, no other liquid shall be kept in this room.
(ii) A fixed vat or vats of a capacity of not less than 2050 litres each shall be erected in the denaturing room and shall before use be gauged and tabulated according to rules prescribed by the Excise Commissioner.
(iii) A secure room or compartment shall be provided for the sole purpose of storing denaturants. The room or compartment shall be on the same premises as, but separate from the denaturing room.
(iv) The denaturants shall be procured at his own expense by the person desiring to denature spirit. They shall be lodged at the distillery or warehouse and made over to the custody of the Officer-in-charge who shall keep them under excise lock in the compartment or room provided for the storage of denaturants. A guarantee considered by the Public Analyst to the Government of Tripura to be suitable shall be submitted with each consignment of pyridine bases to show that they have been manufactured solely from a mineral source (such as coal-tar or shale).
(v) Immediately on icceipt of a consignment of denaturants the officer-in-charge shall send a sample of 500 ml.
from each receptacle to the Public Analyst to the Government of Tripura together with an advice from and in the case of pyridine bases, with a copy of the guarantee referred to in the last preceding clause.
(vi) No denaturants shalj be used for denaturing spirit until the Public Analyst to the Government of Tripura has certified that the samples thereof conform with the prescribed specifications and are suitable for denaturing alcohol. When that officer has so certified the denaturants in respect of which he has certified shall be regarded as “approved denaturants”.
Vats.
Secure room for storing denaturants Denaturants to be made over to officer in charge.
Sample to be sent to public Analyst.
Certificate of public Analyst necessary before use of dena-turanis.
42
(vii) Denaturants which have been pronounced by the Public Anslyst to the Government of Tripura to be unsuitable for denaturing purposes shall be returned by the officer-incharge to the owner who shall forthwith remove them from the distillery or warehouse.
(viii) The content of each receptacle which contains denaturants shall be kept separate as long as they are in the compartment or room provided for the storage of denaturants, and the contents of two or more receptacles shall on no account be mixed whilst the denaturants are in that room.
(ix) The strength of the spirit to be denatured shall not be less than (60° over proof).
(x) The minimum quantity of spirit which shall be denatured at any one time shall be 1820 litres.
xi) No spirit shall be issued for denaturation or placed in the vat in the denaturing room unless a proper quantity of approved denaturants has been provided and the proper Excise Officers have arranged to be present.
(xii) The proper quantity of the prescribed denaturants shall be 2 1 2 litres of light caoutchoucine and 2 1 2 litres of pyridine bases to every 450 litres of plain spirit to be denatured.
This quantity shall be removed from the compartment or room provided for the storage of denaturants to the denaturing-room in the presence of an Excise Officer, who shall keep it in his sight until it has been mixed with the spirit.
(xiii) The contents of each cask or drum containing spirits issued for denaturation shall be gauged and proved by the Officerin-charge. He shall be careful to ascertain whether any denatu-rant appears to be already present therein.
(xiv) The admixture of the spirit and the denaturants shall be effected in the vat or vats provided in the denaturing-room.
The vat or vats shall be empty before operation is begun.
After admixture the contents of the vat or vats shall be thoroughly mixed with a proper stirring implement.
Removal of unsuitable dena-turanis.
Denaturants not to be mixed in storage room.
Minimum sirength of spirit to be enatured.
Minimum quantity.
Procedure before issue of spirit for denaturation.
Issue of denaturants.
Gauge, and examination of spirit before denaturation.
Admixture of spirit and denaturants.
43 The processes of admixture and stirring shall be witnessed by two Excise Officer and the owner of the spirit or his agent.
(xv) On the expiration of 24 hours, the contents of the vat or vats shall again be thoroughly stirred, and the officer-incharge shall immediately draw a sample from each vat and despatch it to the Public Analyst to the Government of Tripura together with an advice form, a reference to the certificates relating to the denaturants used and a statement showing the manner in which the denaturation has been effected, which shall be signed by both the Excise Officers who witnessed it.
(xvi) When the Public Analyst to the Government of Tripura reports that the denaturation has been satisfactorily performed the denatured spirit may be issued in accordance with provisions of Rules 99 A and 110.
Should that officer, however, report that the denaturation has not been satisfactorily performed, the claim in respect of the whole of the spirit represented by the sample shall be rejected and the spirit shall either be dealt with in all respects as spirit chargeable with the ordinary rate of duty, if the owner of the spirit so desire, or be further treated in accordance with these rules.
110. No denatured spirit may be removed from the denaturing room except on the production of a requisition signed by the authorised manufacturer showing that the purchaser is authorised to receive such spirit.
111. All vessels in which denatured spirit is manufactured stored or supplied shall be legibly painted branded or labelled with the words ‘Denatured Spirit.’
112. Every person authorised to denature spirit shall keep an accurate account and shall enter daily, at any time when required by an Excise Officer, the quantity of such spirit manufactured and the seperate quantities issued both in bulk and at proof.
113. Except with the previous sanction, of the Excise Commissioner no spirits shall be added to any denatured spirit already Sinple of denatured spirit from each vat to be sent to public Analyst.
Procedure on receipt of Public Analyst’s report.
Denatured spirit only to be issued on requisition of manufacturer.
Marking of vessels.
Addition of spirit to denatu red spirit prohibited.
Daily account of denatured spirit.
44 contained in any vessel in a distillery or warehouse.
114. As each vessel is emptied, the net deficiency or excess as compared with the quantity of denatured spirit placed in it shall be calculated, and the authorised manufacturer shall pay to Government duty, at the rate imposed under Section 27 of the Act on rectified spirit manufactured in a distillery, on any deficiency or excess so found in excess of one percent proof of the quantity of spirit placed in the vessel:
Provided that, if it shall be proved the satisfaction of the Excise Commissioner or of such officer as he may specify, that a deficiency in excess of one per cent was due to accident or other unavoidable cause, the payment of duty on such deficiency shall not be required.
115. Licenses for sale of denatured spirit shall be granted by the Collector to approved persons only. As a general rule, such licenses shall not be granted to vendors of potable spirit.
116. Licenses for possession of denatured spirit for business purpose, in excess of the quantity fixed as the limit for private possession, shall be issued only to varnish makers, carpenters, chemists and others who may require such spirit in large quantities for their business and shall be for possession of such quantity as may be specified in each case by the Collector.
117. The room where denatured spirit may be stored by vendors thereof, or by persons licensed to possess in quantities in excess of the quantity fixed as the limit of private possession, shall be built of uninflamable material and shall be well ventilated so as to prevent the accumulation of spirit fumes.
No naked lights or fire shall be used or kept in such room.
All receptacles containing such spirit shall be kept closed so as to prevent the accumulation of spirit fumes in the room.
118. The quantity in excess of which denatured spirit shall not be possessed is fixed as follows :-
(a) When possessed by a licensed Levy of duty on dificiency or excess of denatured spirit.
License for sale to be granted to approved persons only.
License for possession in excess of private possession.
Storage of denatured spirit.
Limit of possession of denatured spirit.
45 wholesale vendor of denatured spirit. No limit.
(b) When possessed by a common carrier or warehouseman as such. The quantity specified in the pass under which such de natured spirit is imported, exported or transported.
(c) When possessed by persons specially licensed to possess denatured spirit for business purposes. Such quantity as may be specified in the license.
(d) When possessed by a licensed retail vendor of denatured spirit. 275 litres
(e) When possessed by any other person. 5 litres.
SPECIAL DENATURED SPIRIT.
119. It shall be open to the Governor to permit the denaturants mentioned in Rule 107 to be used in other forms than those specified in Rule 108 subject to such special conditions with regard to manufacture, storage, supply, possession, use and excise control as may be prescribed in each case.
LICENSING AND REGULATION OF BREWERIES PREMISES AND LICENSES.
120.(l) Every brewer for sale and every brewer of beer for private consumption shall, before the begins to brew, deliver to the Excise Commissioner through the Collector description, in writing, signed by himself, of all premises, rooms, places and vessels intended to be used in his business, specifying the Application for brewing license.
46 purpose for which each is to be used, and the distinguishing mark of each. On the outside of the door of every room and place in which the business is carried on and some conspicuous part of each of the aforesaid vessels, there shall be legibly painted in oil colour the name of the vessel, utensils, room or place according to the purpose for which it is intended to-be used. If more than one vessel is used for the same purpose, each shall be distinguished by a progressive number,
(2) Before, the license to brew is granted, an Excise officer authorised by the Excise Commissioner shall inspect the premises etc., compare the same with the particulars stated in the aforesaid written description and certify accordingly.
The license shall be granted by the Collector with the sanction of the Excise Commissioner if the description be found satisfactory and the applicant be considered a fit person to receive a license.
(3) The license for a brewery must be renewed annually. Such renewal will be granted by the Collector subject to the approval of the Excise Commissioner.
SUGAR
121. All sugar shall be stored in a room specially set apart for it and duly described as a ‘Sugar Store’. No sugar shall be removed from the sugar store in to any other part of the brewery except in pursuance of an entry under Rule 124 for use in a brewing.
VESSELS
122. Mash tuns, underbacks, wort receivers, coppers and collecting and fermenting vessels shall be so placed and fixed that the contents can be accurately gauged or measured.
123. (1) The name and numbers of each vessel shall be legibly painted in oil colour on some conspicuous part thereof, according to the purpose for which it is intended to be used.
(2) The brewer shall not begin to construct, nor alter the shape, position or capacity of, any mash tun, undertook, wort License to be renewed annually.
Manner of fixing vessels.
Inspection of premises and grant of license.
Storage and use of sugar.
Marking.
Position, etc not to be altered without notice.
47 receiver, copper, collecting or fermenting vessel, or other brewing vessel, without giving two days previous notice in writing to the Excise Officer. When the alterations have been completed, or the additional vessel or vessels have been constructed the brewer shall deliver a description of the same in accordance with sub-paragraph (1) of Rule
120.
BREWING BOOK
124. The Excise Officer authorised by the Excise Commissioner shall deliver to every brewer a book in which the brewer shall enter in the proper columns at least twenty four hours before beginning to mash any malt, etc., or to dissolve any sugar, the day and hour of brewing, with the date of making the entry, and at least two hours before the time entered for mashing or dissolving he shall enter separately the quantity of malt and unmalted corn, rice grits, flaked rice, maize grits flaked maize and other similar preparations and of sugar to used and the hour when all the worts will be drawn off the grains in the mash tun.
125. The Excise Commissioner may require any brewer to send to the proper officer, 43 hours before brewing, a written notice of his intention to brew.
126. The brewer shall also enter in the same book prescribed under Rule 124 the quantity and gravity before fermentation of the worts collected, the number and description of the vessel or vessels in which the worts were collected, and the date and hour when the entry is made. Such entry shall be made within one hour after the collection has been completed.
127. The brewer shall enter the true original gravity of the worts, and he shall keep the book on the premises entered in the description referred to in Rule 120, at all times accessible to the Officer and ready for his inspection.
128. An approved saccharometer and tables shall be used to ascertain the quantity of worts by relation to grabity.
129. The highest account of worts shall be accepted and charged with duly, whether it be that entered by the brewer or found Particulars to be entered in brewing book.
Notice before brewing.
Further entries in brewing book.
Highest account of worts to be charged with duty.
Brewing book to be kept on premises.
Saccharometer.
48 by the officer after the entry of the worts collected has been made.
130. When fermentation has commenced in any worts, so that the original gravity cannot be ascertained by the saccharometer, such gravity shall be determined if necessary, by the Public Analyst to the Government of Tripura in such manner as shall be approved by the Excise Commissioner.
131. If at any time the original gravity of any worts contained in the collecting or fermenting vessels shall be found to exceed by five degrees that entered by the brewer, or ascertained by the officer, the Excise Commissioner may deem such worts to be the produce of a fresh brewing and charge duty accordingly.
132. The brewing book is the property of the Government.
133. The brewer shall not cancel, obliterate or alter any entry or make any entry which is untrue in any particular.
134. The duty on the worts shall become due immediately on being charged. A date in each month not later than the 10th of the month succeeding that in which the duty was charged may be fixed by the Excise Commissioner for payment of the duty.
135. The concealment of worts or bear the fraudulent increase of quantity or gravity, after an account has been taken and the duty has been charged entail penalties imposed under Sections 54 and 65 of the Act.
MODE OF WORKING.
136. All worts shall be removed successively and in the customary order of brewing to the under-back coppers, coolers and collecting or fermenting vessels, and shall not be removed from the last named vessels until and account has been taken by the officer, or until after the expiration of twelve hours from the time at which the worts are collected.
137. All the produce of a brewing shall be collected in the collecting Determination of original gravity.
Increase in original gravity.
Brewing book Government property.
Alter or false entry in brewing book.
Date for payment of duty.
Concealment of worts etc.
Collection and removal of worts.
Time for collection of worts.
49 or fermenting vessels within twelve hours from the time when the wort has commenced running into the collecting or fermenting vessels.
138. The total produce of a brewing shall be kept separate from the produce of any other brewing for sixteen hours, unless an account of such total produce has been taken by the officer.
139. No produce of any brewing shall be mixed with that of any other brewing except in the store vats or casks, unless the brewer has given previous notice in writing in the brewing book of his intention to mix worts in the fermenting vessels and specifies in writing the quantity and gravity of the worts when mixed.
140. No returned beer or fermented liquor shall be put into any of the brewing or fermenting vessels described under Rule
120.
SCALES AND WEIGHTS.
141. Every brewer shall provide and maintain just scales and weights, and shall render assistance to any inspecting officer in taking account.
WASTAGE.
142. An allowance of 10 per cent shall be made from the monthly total of the charges on account of wastage.
143. Duty may be remitted or repaid in respect of worts or beer on which duty has been charged, and which may have been destroyed by accidental fire or other unavoidable cause while on the licensed premises of a brewer *or sale, provided that satisfactory evidence of such loss has been produced to the Excise Commissioner.
ALLOWANCE FOR SOUR OR SPOILT BEER.
144. Written application must be made to the Excise Commissioner for an allowance for sour or spoilt beer.
145. There must be satisfactory evidence to enable the Excise Commissioner to decide whether the beer can be identified with Brewing to be kept separate.
Mixing of worts.
Vessels not to be used for rtturned beer etc.
Allowance for wastage.
Remission of duty in case of accidental loss.
Allowance for spoilt beer.
Destruction of sour or spoilt.
Assistance to officer.
50 its proper brewing subject to the following rules. If he is satisfied on this point, he will sanction the desruction of the beer in the presence of an Excise Officer.
146. The brewer must sign a declaration that the beer was brewed by him and never left his premises, and that no part of it consists of ‘bottoms’ or ‘returns’ from vendors or other customers.
147. Representative samples must be taken and sent to such Laboratory as the Excise Commissioner may decide upon.
148. The officer must state the means by which he checked the bulk quantity, and after samples have been taken as aforesaid, he must witness the destruction of the beer and record a note of the fact in the brewing book.
149. On receipt of a satisfactory report from the laborarary, the brewer may be credited with the proper amount of duty.
MATERIALS.
150. The Excise Commissioner may prohibit the use of any material in the manufacture of beer which is, in his opinion, of a deleterious nature.
151. The Excise Officer or any inspecting officer may take, without payment for the purpose of analysis samples of any beer or materials used in the manufacture thereof.
152. A brewer for sale, or a dealer in or a retailer of bear shall not dilute, adulterate or add anything to beer except finings or other matter sanctioned by the Excise Commissioner.
DISPOSAL OF INTOXICANTS ON EXPIRY OF A LICENSE
153. (1) A person who has been a licensed vendor may, on the expiration of his license, with the sanction of the Collector, sell wholesale to another licensed vendor any intoxicant which he is authorised under the condition of his license to sell and of which he-has been lawfully in possession;
Brewer’s declaration.
Samples.
Destruction of spoilt.
Credit of duty allowable.
Use of deleterious mater may be prohibited.
Analysis of samples.
Addition of finings etc., to beer.
Safe by one vendor to another vendor.
51
Provided that the intoxicant is fit for use and, in the case of country spirit, that it is within the limits of strength fixed for retail-sale.
(2) If he is unable to dispose of them in this manner he shall, on the requisition of the Collector, surrender the same to such officer as the Collector may appoint in this behalf;
and the person to whom a new license has been granted instead of the said licensed vendor or, if no such new license has been granted, then any licensed vendor of the intoxicant within the district shall, in the requisition of the Collector, be bound under penalty, if the Collector sees fit of forfeiting his license, to buy the said intoxicant at such price as the Collector may adjudge, and in any quantity not exceeding that which the Collector may determine to be ordinarily saleable by him in fourteen days;
Provided that, if the Collector considers that the intoxicant or any part thereof is unfit for use or has otherwise deteriorated so as to be unsaleable he shall cause the same to te destroyed without any compensation being claimable by the former licensed.
FEES IN RESPECT OF LICENSE, PERMITS OR PASSES GRANTED UNDER THE ACT.
154. The fees for licenses for the retail vend of the following intoxicants shall be fixed by auction, subject to a reserved fee sanctioned in each case by the Exc;se Commissioner, and no sale shall be final unless confirmed by the later Officer.
(1) Country spirit.
Provided that —
(a) The Collector shall not be bound to accept the highest or any bid, he may exclude persons of notorious bad character or who are reasonably suspected of having resorted to illicit practices and may refuse any did deemed to be reckless or purely speculative.
(b) in exeptional cases the Collector may, with the previous sanction of the Excise Commissioner, settle shops License which are to be settled by auction.
52 generally, or a particular shop by selection without auction.
155. The fees for licenses mentioned in Rule 154 except Tari and Pachwai shall be paid as follows :- Two months fees in advance and one month’s fee on the date on which the currency of the license begins and. one month’s fee on the first of every succeeding month until the total fee due for the license has been realised.
156. The fees for ‘Pachai’ retail iicensese shall be paid according to rule 155 except that only one month’s fee shall be paid as advance.
The fees for fermented Tari licenses shall also be similarly paid’ except in areas where special instalments for payment of such fees are prescribed by the Excise Commissioner.
157. The fees for a license for the sale of foreign liquor under the canteen tenant system shall be Rs. 24/- per annum when the license is for the supply of such liquor to regiments, and Rs. 12/ -per annum in the case of smaller units. Such fees shall be payable annually in advance.
158. Licenses to establish or work breweries, and for the sale of beer by wholesale from such breweries, are subject to such fee as may be fixed by the Excise Commissioner in each case.
159. The fee for license for th