Bare Acts Live

Instructions Relating to Liquor

Last Updated 12th February, 2020 [ass219]

Chapter I

A.-Foreign Liquor

(2) India-made rectified spirit issued to or obtained by chemists and druggists for manufacture of spirituous medicinal preparations shall pay duty at Rs. 5 per L.P. gallon subject to such conditions as may be laid down on the licence.

(3) India-made rectified spirit issued to or obtained by the Homoeopathic chemist or practitioner for manufacture of Homoeopathic medicines shall pay duty at Rs. 5 per L.P. gallon subject to such conditions as may be laid down on the special permit.

(a)-Medicated wines

(b)-Perfumes and toilet preparations

B.-Country spirit

(1) Contract supply system;

(2) Outstill system.

(1) The Contract Supply System

(2) Spirit Warehouses

(ii) It will be the duty of inspecting officers to examine this register frequently and sign it immediately under the last entry in the index, and whenever it is found that any circular order, etc., has not been pasted therein or has been pasted out of consecutive order, the defect should be remedied at once if possible and the fact noted in the inspection report.

(3) Instruments and Measures to be Maintained in Distilleries and Warehouses

Bung-rod-2.
Side-rule-1.
Hydrometers with thermometers-3 sets (including one standard set).
Standard thermometer-1.
Gallon measures-3 sets (including one standard set).
Class testing jars-2.
A larger jar for the standardization of the hydrometers.

I.-Brass hydrometers-

(a) in the cases of brass instruments with detachable weights, these should be wrapped up in tissue papers and made into a separate packet;

(b) A sufficient amount of cotton, wool or soft paper should be placed over the instrument in the case to prevent any risk of displacement in transit;

(c) The case should then be packed in a wooden or tin box. The space between this outer case and the instrument box should be sufficiently packed with paper, shavings, sawdust or other suitable elastic packing;

(d) In the case of brass instruments, the packet containing the weights should be placed in the space between the outer and inner cases;

(e) The thermometer must be packed separately in a tin cylinder as described under II.

II.-Glass hydrometers-

(a) the tin case should first have some cotton, wool placed in it to a depth of one inch;

(b) the hydrometer should then be gently placed in the case, bulb uppermost (not pushed down through the cotton, wool to the foot of the case);

(c) it should then be thoroughly packed round with dry sawdust, not rammed too tightly, allowing equal distance all round between the bulb and case;

(d) the case should then be filled with sawdust to within half an inch of the top. The remaining half inch should be filled with cotton, wool;

(e) the cap should then be put on without undue force and securely fastened. A loose cap should not be used.

III. The tin case should then be packed in a wooden box large enough to allow each casing have a good layer of sawdust to separate it-

(a) from neighbouring tins; and

(b) from the sides and ends of the box.

IV. The thermometer should be packed in the same manner.

(1) When there is any suspicion of fraud in respect of spirit contained in a vessel, or when an accident occurs-

(a) in a store vat-Before receipt of spirit and after receipt;

(b) Before reduction or blending and after reduction or blending;

(c) Before issue and after issue of spirit.

(2) When there is no transaction in a vat for a week, the contents must be gauged and proved.

(1) "Grogged liquor"

(2) Capacity.

(3) Bung diameter.

(a) Method of payment of duty, cost price, etc.

(b) Maintenance of Registers

1. Pass for transport of country spirit under bond.

2. Khatian statement of the issue of country spirit to each retail shop.

3. Register of stores.

4. Register showing examination of hydrometers, thermometers and measures.

5. Register of spirits received into reduced or blended in and issued from each vat or Store cask.

6. Balance account of spirits in hand and summary of transactions (similar form is to be used as periodical stock taking statement).

7. Cask-gauging register.

8. Defect register.

9. Register of daily issues.

10. Register of casks.

11. Register of casks received and of spirit issued therefrom.

12. Register of persons employed by contractors or distillers.

13. Barrel tickets.

14. Inspection book.

15. Dak book.

16. Contingent register.

17. Acquittance roll.

18. Gauging and Tabulation Register.

(ii) Casks to be weighed. - Casks, whether empty or full, must be weighed to within one pound, but in the former case the weights should be allowed to preponderate and in the latter the cask.

(iii) Capacity and tare to be painted on casks or drums, wire and lead seals to be provided by contractor. - The contractor or distiller must paint on the end of the drum or the cask the capacity and tare. The capacity must be ascertained to within a quarter of a gallon. The greatest care must be taken to see that these figures are accurately marked on each drum and cask. The plugs of the apertures of these drums must be secured with wire and lead seals marked A.E. The wire and blank lead seals are to be supplied by the contractors.

(iv) Issue of tables to show capacities of casks. - Tables will be supplied to show by inspection the capacities of casks from the net weights and hydrometer indications. Pending the issue of these tables the capacities must be calculated by dividing the net weight by the specific gravity shown by the hydrometer tables.

(v) Weighing machine to be tested. - The weighing machine should be tested and proper corrections ascertained by the officer-in-charge of warehouse on each occasion before bringing it into use. The full casks will then be weighed and the net weight ascertained by deducting the tare of the vessel as shown by the Distillery Superintendent. The capacity will then be determined as provided in sub-instruction (iv) above, and the details noted in the prescribed register.

(vi) Tare to be checked and reported. - When the drum or cask is emptied, its tare should be checked and reported to the Distillery Superintendent if the difference exceeds one pound.

(i) On the 7th, 14th, 21st and last day of each month or on the day previous, if these days fall on Sundays or public holidays, the balance account must be ruled off, totalled and balanced, the balance on hand being transferred to the left hand side of the account.

(ii) A copy of the weekly total must be sent to the Excise Superintendent.

(iii) This summary must be complied under the entry in the balance account, etc., for the last week or period in the month.

(iv) On the last page in this Register a copy of each monthly total must be entered and at the end of the financial year a total for the year should be made. Immediately preceding the account for the current year should be entered similar totals for the two preceding years.

(i) Whenever any spirit is to be withdrawn from a cask entered in this register the officer-in-charge of the warehouse will take the "Cask-gauging Register", and enter therein the particulars of withdrawal. The quantities shown by barrel ticket should always agree with the last entry relating to that cask in the Cask gauging Register." The wastage in L.P. gallons which has occurred since the last issue must be noted in red ink in columns 29, 31, 33, etc., immediately below the quantity withdrawn.

(ii) The columns in this registrar are to be used consecutively, irrespective of the number of the cask. The L.P. gallons withdrawn must then be entered at once on the "Issues" side of the "Register of casks received, etc." and opposite the appropriate cask. Every cask should be emptied consecutively, if possible, commencing from the top of the page and so on to the bottom. Any cask which is found to be leaking should, of course, be emptied at the earliest opportunity.

(iii) When all spirit has been withdrawn from a cask it should be grogged at once in accordance with the instructions and the quantity of water added should be noted in the spaces provided in the Cask-gauging Register.

(iv) When the grog is removed from the cask, the quantity in L.P. gallons should be noted in the spaces provided in the Cask-gauging Register.

(v) In a warehouse where the whole consignment of casks is racked into storage vat the particulars required under the headings "As advised in despatch account" and "As received" will be duly inserted. If the casks are racked into vat within 24 hours of receipt no fresh account of the contents need be taken prior to racking, but if kept longer than that time a fresh account must be taken and the details of gauging of each cask must be entered in the "Cask-gauging Register" and thence be transferred to the "Issues" side of the "Register of casks received, etc.", any further wastage in casks being then accounted for prior to racking.

(vi) When casks are racked into vat the total bulk and L.P. gallons found in the casks by bung rod measurement or by weighment must be entered in the "Receipts" columns of the "Register of spirit received into vat, etc." The discrepancy between the cask account and the quantity found in the vat must then be entered as an "increase" or a "deficiency" in blending as the case may be.

(4) General Instructions for the Sale of Country Spirit Under the Canteen System

Note.-The system was introduced mainly to control liquor consumption and to prevent distillation or sale of illicit liquor and sale of pachwai (Laopani) in or in the vicinity of tea estates, with the co-operation of the garden managers. It is also the object to obviate as far as may be the evils attending on the drink habit among the labouring classes. The system will not cost the gardens anything nor the garden managers will have any direct control over the shop although it will be open to them to exercise a considerable latitude in the details in the details of management such as adulteration, short measure and drunkenness. The licensee will be selected by the Deputy Commissioner and the spirit will be taken from a warehouse. He will have to pay Government the duty, vend fee and cost price for the spirit issued and in return he will get a rebate as full reimbursement of wages of all persons employed at the canteen and as a payment of rent for the canteen premises, cost of carriage of liquor and such other incidental expenses connected with the opening of the canteen shop.

(1) Duty, vend fee and cost price. - Under the canteen system duty on and vend fee and cost price of country spirit shall be paid in arrears within the first week of each month.

(2) Transport of spirit. - No spirit shall be removed from the Excise warehouse except to the canteen premises and under cover of a duplicate copy of the pass granted by the Collector. On each occasion on which the licence requires to take spirit from the Excise warehouse, he shall apply in writing to the Collector for permission to do so stating clearly in the application the name of the warehouse from which the spirit is to be taken, the quantity and strengths of the liquor in terms of 30 U.P. and 60 U.P. and the name of the agent, i.e., the transporter.

(3) Passes. - The Collector shall then issue a pass in quadruplicate in the prescribed form authorising the issue and transport of spirits from the excise warehouse to the canteen premises. The original copy of the pass shall be retained in the Excise Office. The remaining three copies, shall be made over to the licence holder or his agent, i.e., the transporter as named in the application to present to officer-in-charge of the Excise warehouse who will issue spirits after making necessary endorsement on the duplicate copy of the pass. The triplicate copy will then be made over to the contractor or his agent and the quadruplicate copy should be filed in the warehouse, an extract from the register of issues being sent on the same day to the officer-in-charge of the sadar or sub-divisional Excise office.

(4) Source of supply of liquor. - Country spirit required for a canteen should always be taken from the same warehouse. If for any special reason it is necessary to allow an exception to this rule and to permit the licence holder to change the place of supply temporarily, care should be taken to get back the quadruplicate copy of the pass from each of the issuing warehouse before the calculation of the amount of dues from the licensee is taken up.

(5) Duplicate pass. - The duplicate copy of the pass shall accompany the consignment of liquor, and must be produced by the transporter in the requisition of any Excise Officer of or above the rank of Sub-Inspector or any other officer specially authorised in this behalf by the District Collector, who may at any time, examine such consignments.

(6) The following instructions shall be observed for keeping the accounts :

(a) Accounts. - The licensee shall pay into the treasury or sub-treasury the duty, cost price and vend fee (less rebate, if any), within the first week of each month for the quantity of spirit issued to him in the previous month. The challan shall be prepared in triplicate. One copy will be kept by the treasury and the two remaining copies after completion shall be presented by the licence-holder or his agent to the officer-in-charge of Excise at the district or sub-divisional headquarters who will return one copy to the presenter and retain the other copy in his office for necessary entries in the register concerned.

(b) A detailed account of demand and collection of the amount due from the lessees under the canteen system shall be maintained in the excise office in the following form :

Register of Demand and Collection on account of country spirit licences settled under the canteen system

(c) The details of the figures relating to demand, collection, rebate, if any, and issues to the canteens should be shown separately in table V of the quarterly returns. The amount of duty and vend fee calculated on April issues should be treated as the demand for May, that on the May issues as the demand for June and so on till February. The dues for March issues will be shown as an arrear in the quarterly and annual returns, but will of course be collected and deposited by the 1st week of April.

(d) Form of licence. - The register of accounts prescribed in Clause (b) should be treated as B Class papers and preserved for 12 year.

(7) Supervision of canteens. - The Superintendent of Excise and officers under him should supervise the canteen carefully and give necessary instructions to the licensee for the proper management of the canteen.

(8) The licence shall be issued in Form No. 7 of Schedule XXXI (Section II-Country Spirit).

(5) General Instructions for the Sale of Country Spirit Under the Lessee Manager System

Note.-(1) The main object of devising this sort of arrangement for sale of distillery liquor is to counteract the evil of illicit distillation and to control as far as possible excessive drinking among the labour force of crude liquor containing deleterious matter by providing for them a legitimate and convenient source of supply where they can be assured of getting good liquor scientifically prepared under proper supervision in a licensed distillery and of assured-strength and weight. Under this system a liquor shop is started in a tea garden for supply of liquor ordinarily to the garden labour force only, with the previous approval and consent of the garden manager. A lessee or shop manager is appointed by the Deputy Commissioner in consultation with the garden manager on the latter's nomination and this lessee works the shop according to the instruction given below under the direct supervision of the garden manager. The lessee manager receives a fixed margin of profit as wages of management in addition to the actual expenses of the shop. Under this system the garden manager, with a view to check drunkenness can control scale by allowing one quart bottle of liquor only per head per diem. The garden manager, although he can supervise and control the working of the shop, is not saddled with any extra burden or particular responsibility and in this respect the system has an advantage over the canteen system. As the lessee-manager system is the best and most peaceful means of solving the liquor problem in the tea garden areas and as both Government and the tea industry are anxious to avoid raids in tea gardens as far as possible for fear of upsetting the labour force, the system may be adopted in tea garden areas where supply is necessary and such an arrangement possible.

The instructions and conditions below explain fully the details of the lessee-manager system.

(2) The manager of the garden will have general control over the management of the shop and subject to the approval of the Deputy Commissioner he can-

(a) select a site for the shop ;

(b) nominate a lessee-manager ;

(c) fix the hours of sale ;

(d) fix the quantity to be sold to one person in one day, and not exceeding one reputed quart bottle per head per diem ;

(e) restrict sale of liquor to employees of his garden or concern only ;

(f) close the shop on certain days, e.g., pay day ; and

(g) in case of urgency suspend sales in the shop for a day or two in anticipation of the Deputy Commissioner's approval but he should communicate to him the grounds for suspension without delay.

(3) He is expected to see that the shop is managed well and according to the conditions of the licence.

(4) He is to let out a small plot of land for the shop at a nominal rent of Re. 1 per annum and allow a right of way to the lessee-manager and his employees for the conveyance of liquor through the garden roads.

The leasing of the plot of land may be made by the garden manager by a letter to the Deputy Commissioner or Sub-divisional Officer, as the case may be, agreeing to let out the land on a rent of rupee one per annum, instead of formal lease for the purpose.

(5) The plot of land required for the liquor shop will not be open to the public except with the manager's consent.

(6) He is expected to help, as far as convenient to him, with garden lorries or trollies for the conveyance of liquor on payment.

(7) He may, if convenient, build a shop house for which rent will be paid at 15 per cent per annum on the actual cost of construction or alternatively allow the lessee-manager to build his own shop house on the land allotted to him.

(8) A lessee-manager shall be under the general control of the tea garden manager who if dissatisfied may move the Deputy Commissioner for his transfer.

(9) He is to give one month's notice before abolishing the shop and to allow a further one month's time for the removal of the shop house when it is abolished.

(1) Duty, licence fee and cost price - Under this system duty and cost price are paid at the time of issue from the warehouse but the licence fee is paid in arrears at the beginning of each month in respect of the issues made during the previous month.

(2) Transport of spirit. - No spirit shall be removed from the Excise warehouse except to the licensed premises and under cover of the duplicate copy of the pass granted by the Collector. On each occasion on which the licensee requires to take spirits from the Excise warehouse, he shall apply in writing to the Collector for permission to do so, stating clearly in the application, the name of warehouse from which the spirit is to be taken, the quantity and strengths of the liquor in terms of 30 U.P. and the name of his agent, i.e., the transporter.

(3) Passes. - The Collector shall then issue a pass in triplicate in the Form prescribed for tea garden canteens authorising the issue and transport of the spirit from the Excise warehouse to the licensed premises. The original copy of the pass shall be retained in the Excise office. The remaining two copies with two copies of chalans showing the duty and cost price deposited into the treasury shall be made over to the licence holder or his agent for presentation to the officer-in-charge of the Excise warehouse. This officer after making the necessary endorsements, will issue the spirits, and make over the duplicate copy of the lessee-manager or his agent, the triplicate copy with a copy of chalan being retained for record in the warehouse. One copy of the chalan will be made over to the contractor or his agent.

(4) Source of supply of liquor. - A shop under the lessee-manager system should take its issue always from the same warehouse. If for any special reason it is necessary to allow an exception to this rule and to permit a shop to change its place of supply temporarily, care should be taken to get correct figures of the total issues to each shop separately from both the warehouses before the calculation of the fee is taken up.

(5) Issue of spirit from another district. - When a shop of one district is supplied from a warehouse situated in another district the warehouse officer must send a statement to the Superintendent of Excise of the district in which the shop is situated through the Superintendent of Excise of the issuing district, who will certify the correctness of the Excise warehouse officer's figures.

(6) Duplicate pass. - The duplicate copy of the pass shall accompany the consignment of liquor and must be produced by the transporter on the requisition of any Excise Officer of or above the rank of Sub-Inspector of Excise or of any Police Officer, of or above the rank of Sub-Inspector or of any other officer specially authorised in this behalf by the District Collector, who may, at any time, examine such consignment.

(7) Accounts. - The following instructions shall be observed for keeping the accounts :

(a) The licence-holder shall pay into the treasury the vend fee (less rebate, if any) within the 1st week of each month for the quantity of spirit issued to him in the previous month. The chalans for the vend fee shall be prepared in triplicate. One copy shall be kept by the treasury officer, one copy shall be sent by him to the Excise officer and the remaining copy shall be made over to the licence-holder or his agent.

(b) The detailed account of demand and collection of the amount due from the lessees under the lessee manager system shall be maintained in the Excise Office in the following form :

Register of Demand and Collection on account of country spirit licences settled under the lessee-manager canteen system

(c) On the 1st day of each month the Warehouse Officer should submit a statement in the following form of issues to lessee-manager shops so as to reach the Excise Superintendent not later than the 3rd day of the month.

..................Warehouse
..........................
Statement of issues during.....................
to lessee-manager shops

(d) The Excise Superintendent should take with him the statements prescribed in the foregoing clause to the warehouse at the time of periodical inspections with a view to compare the figures with the original register in the warehouse. The statements should be kept in guard files and should be treated as B Class papers and preserved for 12 years.

(e) The details of figures relating to the demand, collection and issues should be shown separately in a separate sheet with the annual returns and in Table V of the quarterly return. The licence fee calculated on the April issues should be treated as the demand for May, that on May's issues as the demand for June and so on till February.

(6) Instruction for the Management of the Central Bottling System in the Selected Shops

(1) Supply of liquor. - Liquor will be supplied to the lessee in ready filled and sealed bottles from the bottling department of the Excise warehouse at Tinsukia and Silchar.

(2) Size of bottles. - The bottles shall be graduated and of a size to contain 26⅔ ounces and 13⅓ ounces for quart and pint sizes respectively.

(3) Bottling. - The bottling of spirit shall be done by the contractors and the quart and pint bottles shall contain respectively ⅙th and 1/12th of an imperial gallon of liquor of 30 degree U.P. and 60 degree U.P. Each bottle shall be effectively and securely sealed with a crown cork and labelled to show the strength of the liquor it contains red labels being used for liquor at 30 degree U.P. and green for 60 degree U.P.

(4) Packing of bottles. - The bottles will be packed in bond by the contractors in straw envelopes and in wooden boxes, 1 dozen quart bottles or 2 dozen pint bottles being packed in a case. The contractors will then seal each case with signode or similar binding and mark clearly on the outside of each case the quantity and strength of the liquor contained therein.

(5) Duty etc. - The cost price of liquor, duty thereon and the vend fee will be paid by the retail vendors as heretofore, together with an additional sum of 5 annas per L.P. gallon on account of the cost of washing, filling, corking, labelling and packing the bottles and sealing and marking the boxes.

(6) Charges for bottles, etc. - The contractors shall also recover from licensees a sum of 4 annas for each quart bottle and 3 annas 6 pies for each pint bottle and also the actual cost price of the packing cases at a rate which shall be subject to the approval of the Excise Commissioner. The contractors will make their own arrangements with the lessees for payment.

(7) Return of bottles and packing cases, etc. - The contractors shall refund to the retail vendors the full value of all packing cases and bottles returned by them in good condition.

(8) Contractor to take over bottles. - The existing stock of graduated bottles in the hands of the Deputy Commissioner or with retail vendors or subsequently received by them from consumers will be taken over by the contractors if so ordered by the Deputy Commissioner at the prices mentioned in paragraph (6) above. The contractors shall De entitled to make use of these bottles for the issue of liquor and to recover their prices from the licensees. They will be bound to refund to the lessees the full value of all such bottles returned in good condition.

(9) Exchange of bottles. - Whenever a customer buys liquor he must pay the following price for the bottle itself:

(10) Retail price. - The following prices for liquor sold shall be charged by the retail vendors :

(11) Notice showing charges. - A notice showing the charges above should be hung up in a conspicuous position outside the shop near the sale window.

(12) Stock of liquor. - The vendor must ordinarily keep ready for sale sealed bottles containing 8 and 4 drams. Quantities smaller than 4 drams may for the present be sold in open bottles, but the liquor so sold must be taken from a sealed bottle opened for the purpose. The vendor may to this end have in stock at any time only one open bottle of each strength of liquor. The lessee in selling such smaller quantities need not use dram measure as the graduations are at the various dram levels.

(13) Accounts. - The shop accounts must be kept in quarts, pints and (where necessary) drams. The number of quarts, pints and (where necessary) drams of each strength of liquor must be totalled every day before the sales begin and again when the shop is closed, and the difference between these totals will be taken as the sale for the day. The account of all sales (if any) in open bottles in quantities smaller than 4 drums should be kept in drams.

(14) Tampering with bottles. - Any attempt on the part of licensee or his servant to tamper with corks or contents of bottles will entail cancellation of licence, as well as prosecution under the Excise Act, if this is thought necessary.

(15) Cancellation of licence. - A copy of these instructions will be supplied by the Collector to the lessee of each shop at which the central bottling system is in force. Any breach of these instructions will render the licence liable to cancellation and the advance fees to forfeiture.

(7) Instructions for the Management of the Sealed Bottle System in the Selected Shops

(i) Bottling before sole. - Liquor will be supplied to the licensee in bulk as heretofore, but will be bottled and sealed in the prescribed manner before sale to customers.

(ii) Stock of bottled liquor. - Bottling and selling must be completed before the shop is opened for sale to the public. The lessee is expected, before sales open to bottle sufficient liquor for the days sales. If the stock of bottle liquor proves insufficient the shop must be closed, and, sale discontinued until a fresh supply is bottled. This however, should seldom be necessary and must never become a regular practice.

(iii) Supply of graduated bottles. - The existing stock of graduated bottles in the hands of Deputy Commissioners will be made over to lessees, and sold to customers as required at the prices originality fixed. When this stock is exhausted, lessees will be required to obtain all further supplies from Messrs Rose and Thistle of 16 Sandel Street, Calcutta or from such other firms as may be approved by the Excise Commissioner and to maintain a sufficient stock thereof for the use of their customers. Whenever, after the new stock of bottles is brought into use a customer buys liquor, he must pay the following price for the bottle itself:

Bottling charge:

(iv) The lessee in filling bottles need not use dram measures as the graduations are at the various dram levels. He may therefore, fill from the tap direct.

(v) Sale of small quantity. - The lessee must ordinarily keep ready for sale sealed bottles containing 8, 6 and 4 drams but may also stock bottles containing 7, 5, 3, 2 and 1 drams if this suits him. Quantities of 8, 6 and 4 drams may not be sold except in sealed bottles. Quantities smaller than 4 drams may for the present be sold in open bottles, but the liquor so sold must in no circumstances be taken from the cask, but from a sealed bottle open for the purpose. The lessee may to this end have in stock at any time only one open bottle of each strength of liquor.

(vi) Sealing. - The bottles will for the present be sealed with crown corks. The lessee will make his own arrangements for corking machines, crown corks and openers which may be obtained from the aforesaid Messrs Rose and Thistle or from such other firms as may be approved by the Excise Commissioner on payment of the price charged. The lessee will supply the consumers with openers when required at approximately cost price subject to the approval of the Deputy Commissioner. The machines already lent to certain lessees will continue to remain on the books of Government until they are worn out when they will be replaced by the lessees at their own cost and lessees will be liable for any damage caused to the machines lent.

(vii) Labels. - In order that there may be no confusion between bottles containing liquors of different strengths lessees must stick labels on to the bottles red being used for 30 degree U.P. and green for 60 degree U.P. before the shop is opened for sale. The lessees must provide the labels at their own cost.

(viii) Stock of liquor to be kept in a separate room. - The cask containing the stock of liquor should if possible be kept under lock and key in a separate room away from the room containing the stock of sealed bottles. They must in any case be kept well away from the sale window.

(ix) Accounts. - The shop accounts must be kept in gallons and drams and not in gallons and bottles (1 being equivalent to 48 drams). Whenever there is any shortage due to bottling in the shop the quantity found short should be noted in the remarks column of the account book.

(x) Totalling of bottled liquor. - The quantity of each strength of liquor bottled must be totalled after filling, if any, during the day. The quantity remaining unsold when the shop is closed must also be totalled, and the difference will be taken as the sale for the day.

(xi) Washing of bottles. - Bottles should be washed before filling. In order that no water may remain in the bottles, they should stand upside down in a rack to drain. It would be convenient to wash the bottles in the evening after sales close, and to leave them to drain till the next morning before filling.

(xii) Tampering with bottles. - Any attempt on the part of licensee or his servant to tamper with corks or contents of bottles will entail cancellation of licence, as well as prosecution under the Excise Act if this is thought necessary.

(xiii) Cancellation of licence. - A copy of these instructions will be supplied by the Collector to the lessee of each shop at which the sealed bottle system is in force. Any beach of these instructions will render the licensee liable to cancellation and the security deposit to forfeiture.

(xiv) Retail price. - The following prices for liquor sold shall be charged by the retail vendors :

C.-Outstill liquor system

Chapter II

Ganja and Other Hemp Drugs

Chapter III

Settlements

(1) Settlement Instructions

Note.-A ganja gola is a shop for the purpose of this rule.

Note 1.-The Ahom Community should also be considered as a separate community and the settlement shall be made on the basis of district population.

Note 2.-If, however, there be no suitable candidate in the communal category of choice, recourse shall be had to the other choice under Instruction 111.

Note 1.-If any of the sitting lessees is given settlement of a shop he shall share the quota of the community to which he belongs.

Note 2.- Relatives of all Government officers who have duties in connection with Excise and Opium settlements are prohibited from bidding for Excise and Opium shops.

(a) Those who have anything to do with Excise administration in sub-division e.g., the Sub-divisional Officers.

(b) Those who have anything to do with supervision of work in the Excise Office, i.e., Head Clerk in Sub- divisional office and Revenue Sheristadar in Deputy Commissioner's office.

(c) Those who have anything to do with the trial of Excise cases, i.e., Extra Assistant Commissioners exercising Magisterial powers.

(i) Father, grand-father, son, brother, brother's son, sister's son, paternal uncle, paternal uncle's son.

(ii) Maternal uncle, maternal uncle's son.

(iii) Father-in-law, brother-in-law.

Note 3.- Introduction of relatives of Excise Officials in Excise and Opium mahals should be discouraged.

Note.-Amalgamated shops of different kinds will be considered one shop for the purpose of this rule.

(2) Debarment Instructions

(3) Settlement Procedure

Chapter IV

Prosecution and Fines, Rewards, Secret Service Expenditure and Report of Cases

(I) Prosecution and fines

(1) Excise cases sent up by police-

The procedure as to prosecution by Court officers to be the same as in other police cases.

(2) In cases sent up by Excise Officers-

(a) In cases in which the employment of an officer to prosecute is considered necessary, the Excise Officer, though not formally prosecutor will assist the Court;

(b) In cases in which the employment of an officer to prosecute is considered necessary by the Deputy Commissioner or Superintendent of Excise/Sub-divisional Officer or in his absence by the senior officer n charge of his office, when the case is of such importance or intricacy that it is considered necessary to engage a pleader. In such cases the Government pleader or Public Prosecutor should ordinarily be engaged. The District Magistrate may, however, engage a private practitioner. The cases in which the Court police or a pleader appears, the Superintendent of Excise or an Excise Officer not below the rank of Sub-Inspector should, according to the circumstances of each case, invariably attend the Court on the days of hearing with a view to assist the prosecuting officer and to press, where necessary, for inflicting deterrent punishment on the accused when he is convicted.

(c) Similarly in connection with the hearing of appeals before the Court of Sessions, the Collector should, if he considers it necessary apply to the District Magistrate for the service of Government pleader or Public Prosecutor and before the High Court for services of the Government Advocate. The District Magistrate should communicate with the Superintendent and Remembrancer of Legal Affairs through the Excise Commissioner if he considers the appearance of a counsel desirable.

Note.-Assam Excise opium is given a special treatment in the opium factory and it is different from all other kinds of opium, whether Excise or contraband. It is thus evident that any opium other than Assam Excise opium is 'contraband' in Assam.

(a) the licence is expressly stated to be cancellable at will; or

(b) the licence expressly provides for cancellation if the licensee is held by the Collector to have committed by himself, or by his servants or by anyone acting on his behalf, with his express or implied permission, a breach of any of its terms or conditions; or

(c) the fact that the conditions of the licence have been infringed admits of no denial.

(2) Rewards

(3) Secret service expenditure

(4) Report of cases

(1) Preliminary report to Collector, of arrest, seizure or search in Form No. 28 of Schedule XXXI (Section V-Miscellaneous).

(2) Report to Magistrate under the Excise or Opium Act in Form No. 29 of the Schedule mentioned above.

(3) Final report to Collector after disposal of a case under the Excise of Opium Act in Form No. 30 of the Schedule mentioned above.

Chapter V

Weights, Measures and Instruments

(1) English liquid measure-

2 pints-one quart,
4 quarts or 6 reputed quarts-one imperial gallon.
8 drams or 26.66 ounces-one quart bottle.

(2) One imperial gallon-

-10 lbs. avoirdupois weight.
-4.861 seers.

(a) four seers mohua or other bulky materials occupying more space;

(b) five seers of water;

(c) 3.858 seers of pure spirits (i.e. absolute alcohol) of specific gravity 7.238 at 60 degree Fahrenheit;

(d) 4.472 seers or 9.20 lbs. of proof spirits of specific gravity 9.20 at 60 degree Fahrenheit.

(3) Measure supplied to retail vendors of country spirit:

1 dram equivalent to 1/48 part imperial gallon.
4 drams equivalent to 1/12 part imperial gallon.
8 drams equivalent to 1/6 part imperial gallon.

(4) Indian liquid and dry measures-

A rupee weight or 180 grains English Tory weight-one tola.

5 tolas-one chattak.
4 chattaks-one powa.
4 powas-one seer.
40 seers-one maund.

Chapter VI

Clothing

(ii) Buttons will be of white metal for Superintendents, Inspectors and Sub-Inspectors and yellow metal for jamadars and peons. They will be concave, die-struck and embossed with departmental device and of the following sizes :

Large.................	35 Lines
Medium.............	30 Lines
Small.................	24 lines

(a) Superintendent of Excise

Rank badges-Superintendent

(b) Inspector of Excise

(c) Sub-Inspector of Excise

Topi
Breeches
Shorts
Trousers
Puttees	As for Inspectors.
Stockings
Boots and shoes
Sam Brown Belt

Cap	As for Inspectors.
Waterproof

(a) State ceremonies.

(b) When meeting the Governor on the occasion of private arrivals and departures.

(c) During official interview with the Governor or with Ministers.

(d) When meeting officials of high rank, e.g., when visiting the Deputy Commissioner of a district or meeting of the Commissioner of Excise.

(e) On all occasions on which an officer is on duty, e.g., during inspections, investigations of cases, enquiries, conferences, when attending Court to give evidence, etc.; provided that no officer need wear uniform when for the purpose of detection it is necessary for him to conceal his identity.

Note 1.-Officers of the Special Branch ordinarily not to put on uniform.-Officers while attached to the special Branch will not appear in uniform unless specially ordered to do so by the Deputy Commissioner of Excise.

Note 2.-Short stocking and shoes may be worn on tour or on duty of an informal nature but they should not be worn on formal occasions.

(a) jamadars :

Coat-Khaki drill with orange piping and stand up collar, 1¼ inches wide. Back openings.
Thin khaki cords on shoulder, 5 brass A.E. buttons down from and 2 on shoulder close to collar seam to fastern the shoulder cords.
Shorts-Khaki drill
Bolt-Brown leather with a brass clasp bearing the words "ASSAM EXCISE".
Head dress-Khaki cloth forage cap with two rows of orange piping A.E. monogram in front, without peak. Leather chin strap.
Button-Stout and well varnished, with A.E. badge.
Chevrons-One three bar orange cloth chevron to be worn point downwards on right arm midway between the elbow and shoulder.
Boots-Black Leather.
Puttees-Khaki woollen.
Jersey-Woollen.
Haversack-Khaki drill.
Kit box-Black steel, 24 inches x 14 inches x 9 inches with padlock.

Note.-Great coats of khaki serge and water proofs will be supplied according to the requirements of each district.

(b) Peons (including Excise Officers' personal peons):

Shorts
Puttees
Boots	As for Inspectors.
Jersey
Haversack
Kit Box

Jumper-Khaki drill stand up 1 inch collar with 12 inches orange piping, open halfway in front with two buttons.
Pugree-Khaki cloth, 7 yards long with separate orange fringe, 3 inches wide, attached to 4 inches of khaki cloth.
Belt-Brown leather with brass rectangular 'chapras' with rounded corners, bearing the inscription "ASSAM EXCISE".
Lathi-A good stout male bamboo 5 feet in length not less than one inch in diameter and fitted with 5 iron rings.

Note.-Great coats of khaki serge and waterproofs will be provided for a percentage of the force according to the requirement of each district.

(a) all jamadars on first appointment or on promotion to that rank;

(b) all persons as soon as they are considered to be fit for retention in the Excise department.

(1) Serviceable, i.e., fit for re-issue.

(2) Unserviceable, i.e., quite unfit for re-issue.

Note.-Clothing which is not fit for immediate re-issue but would be serviceable after repair should be repaired at one and then classed as serviceable.

(i) the first two letters of the district,

(ii) the date of issue,

(iii) the initials of the man to whom issued.

Chapter VII

Security

Chapter VIII

Leave, Leave Allowance, Service Records, Quarters, Advances, Local Advances and Refunds

(I) Leave and leave allowances

(ii) The Commissioner of Excise is authorised to grant leave to the Registrar of his establishment with officiating arrangement thereof. The notification of granting such leave should be sent to the State Government for information.

(b) Leave applications from Inspectors, Assistant Inspectors and Excise Head Constables are to be submitted through proper channel to the Commissioner of Excise for orders.

(c) The Superintendents of Excise are authorised to grant leave to drivers, Handimen of Departmental vehicles and Excise constables including the office peon serving in the District.

(d) The Deputy Commissioner of Excise is authorised to grant leave to Excise Head Constables. Excise Constables of Excise Intelligence Bureau and to the staff of his office establishment.

(b) Limitations and restrictions. - Casual leave may not be combined with any other kind of leave, and ordinarily may not extend to more than ten consecutive days, or more than ten days in any one calendar year. The Commissioner of Excise is, however, authorised in special cases, to grant casual leave to officers subordinate to him in excess of ten days. If casual leave is taken in extension of gazetted holidays, those holidays must ordinarily be counted as part of the leave but the Commissioner of Excise may, in exceptional cases, allow a departure from this rule.

(c) Authorities who can grant casual leave. - The under-mentioned authorities can grant casual leave to the officers named in the following list:

(d) Leave in consequence of infectious diseases. - As regards leave of absence from duly necessitated by orders not to attend office or to duty in consequence of the presence of infectious diseases in the family or household of a Government servant, see Rule 246(3) and the note thereunder of the Assam Executive Manual, 1928.

Note.-For leave salary, travelling allowances and other such matters See Fundamental Rules and Subsidiary Rules framed thereunder and as amended by Government from time to time.

(2) Service records-Service books

(b) Of an officer who dies while in service. - The service book of an officer who dies while employed under Government may be made over to his heirs if an application be received within three years from the date of his death. If no application is received by the end of that period, the service book shall be destroyed.

(c) Of an officer dismissed or removed from service. - The service book of an officer who has been dismissed or removed from the service of Government should not be returned. It should form part of the record of the dismissal or removal, and be destroyed with the record after twelve years.

(b) There should be a separate roll for each officer, which will follow him upon transfer. Entries in the roll will be made only by or under the orders of Commissioner of Excise, or by the officer holding superior rank, viz., the Deputy Commissioner, Sub-divisional Officer and Superintendent of Excise. All entries should be signed (not initialled) and dated.

(c) The entries should indicate any piece of notably good or bad work done. When an official is transferred a note of his character and conduct should be invariably made in his roll. Similarly when an officer holding such superior rank is taking over charge, it is desirable that he should briefly place on record in the rolls his opinion of the merits of the officials with whom he has been brought into contact.

(d) Character rolls should be maintained as appendages to the service books, and the two records kept together.

(3) Quarters

(1) ganja golas;

(2) Excise spirit warehouses.

(4) Advances, local allowances and refunds

Chapter IX

Powers and Duties of Officers

(b) One copy of each of his inspection notes should be submitted by him to the Provincial Government as soon as possible after it is recorded and two copies should be forwarded by the Deputy Commissioner-one copy to the Excise Commissioner and the other to the Divisional Commissioner with the notes of action taken, within twenty-eight days of the date on which the note is received from the Excise Commissioner, or in the case of sadar offices, within 14 days. In the case of the office of the Deputy Commissioner of Excise, these papers should be sent by him to the Excise Commissioner only within 14 days. Any matter arising out of the inspection which requires the order of the Provincial Government should form the subject of a separate communication.

(b) They will exercise no direct control over the work of the Sub-divisional Excise staff, though they should bring to the notice of the Deputy Commissioner or Superintendent of Excise any good or bad work done by the Excise Officers in their sub-divisions. The travelling allowance bills of the sub- divisional Excise staff will be forwarded by the Sub-divisional Officers to the Deputy Commissioner.

(b) All other officers of the department will work under the direct control and supervision of the Superintendent of Excise, subject to such orders as may be issued from time to time by the Commissioner of Excise. The chief duty of the Superintendent of Excise is to obtain the best possible and maximum amount of work from the officers under him and a considerable portion of his time should be spent in personally training and guiding those officers and supervising their work. He is required lo acquire a thorough knowledge of all matters connected directly or indirectly with the Excise administration of the district. He is expected to take a share in detection as an example and a stimulus to his subordinates.

(c) The Superintendent of Excise should not be employed on duties other than those relating to the department without the sanction of the Commissioner of Excise. During the absence of the Superintendent of Excise on tour, an Extra Assistant Commissioner should be placed in-charge of the routine work at the sadar Excise office but all papers disposed of by such an officer as also all papers received during the absence of the Superintendent of Excise should be put up to him on his return. Papers relating to important matters, however, must always be dealt with by the Superintendent of Excise and if necessary, such papers may be sent out to him on tour.

(d) The Superintendent of Excise should ordinarily spend 200 days on tour each year. He will draw up a fortnightly tour programme and submit it to the Deputy Commissioner, at least 3 days before the commencement of tour. His diaries (which should contain information as to the work done daily both at headquarters and on tour) will be submitted in duplicate to the Deputy Commissioner at the end of each month, portions of importance relating to sub-divisions being sent to the Sub- divisional officers, for transmission through proper channel after necessary action, to the Commissioner of Excise, who will after perusal retain, one copy in his office and return the other to the Deputy Commissioner when the same will be filed in the sadar Excise Office. Diaries containing confidential information will be submitted to the Deputy Commissioner by name in sealed covers and similarly transmitted by him to the Commissioner of Excise. Hurried Journeys out and back, performed on the same day, should be discouraged, and the Commissioner of Excise or the Deputy Commissioner may disallow journey of this kind if he finds them excessive in number, and refuse to count them either for purposes of travelling allowance or for making up the total number of days on tour required by the rules. In the course of his tours special attention should be directed to the inspection and preventive work of the subordinate staff, to the investigation of offence under the Excise and Opium laws, and to the sites and managements of licensed premises and the observance of the conditions of licence, more especially in the case of country spirit shops in tea gardens and other industrial areas. Fluctuations in consumption should be enquired into and the causes thereof ascertained. The above matters and any others of interest should be briefly noted in the monthly diaries.

(e) The Superintendent of Excise should inspect as many Excise and opium shops and other licensed premises within the district as possible. He should also inspect the sadar and sub- divisional Excise offices and ganja golas once a half year and the spirit warehouses once a quarter. Along with the half yearly inspection of the ganja golas the Superintendent should verify the stock of ganja in them. He should also take stock of spirit in the spirit warehouses within his charge towards the end of each quarter. If he is prevented from carrying out any of the quarterly stock taking operations, it will be done by the officer-in-charge of the warehouses but the Superintendent should, as soon afterwards as possible, verify the stocktaking carried out by the officers-in-charge. Notes of inspection will be recorded by the Superintendent in the inspection order books and copies submitted by the officer-in-charge to the Deputy Commissioner (through Sub-divisional officers where the warehouses are situated in sub-divisions). Copies of inspection notes recorded by the Superintendent is also expected to make frequent visits to the spirit warehouses at irregular and unexpected intervals. This class of inspections need not embrace a complete survey of the warehouse.

(i) the manufacture of country spirit in the Distillery within his charge;

(ii) sufficiency of production to maintain the prescribed minimum stock at each warehouse; and

(iii) the stock of raw materials and those on transit so as to ensure a stready supply of country spirit to the various warehouses in the Province fed by the particular distillery. The Superintendent will perform these duties in addition to other duties he may be required to perform, under the rules in respect of the distillery.

(f) All travelling and transfer allowance bills of the Sadar sub-divisional Excise stall must be checked and passed by the Superintendent of Excise and signed as Head of the office and Controlling Officer. The Superintendent of Excise is authorised to disallow travelling allowance for a halt or journey or a number of halts or journeys where he fins that the halts or journeys have been made only for sake of travelling allowance or that the work done does not justify amount charged as travelling allowance.

(g) The Superintendent of Excise is authorised to grant Festival Advance, Advance on transfer and advances and withdrawal from General Provident Fund to the district Excise staff serving under him.

(h) The Superintendent of Excise is authorised to transfer the Assistant Inspectors of Excise, Head Excise Constables within the district subject to the approval of the Deputy Commissioner.

(b) They are required to spend 20 days in each month on tour, and to inspect all licensed premises once in each quarter unless the Deputy Commissioner or the Superintendent of Excise shall for special reasons, prescribe a smaller number of inspections in the case of particular premises. They should pay particular attention to the inspection of country spirit, ganja and opium shops looking into the management by the licences and the observance of the condition of licences, more specially in the case of country spirit shops situated in tea-gardens and other industrial areas. Fluctuations in the consumption during the current year and the corresponding period of the previous year embodied in the weekly diary. Besides, regular inspection, Inspectors of Excise should pay surprise visits at usual intervals to licensed premises, particularly to the ones for the vend of opium and intoxicants. The Inspectors should change their modus operandi from time to time so as to make their visits really surprise ones.

(c) They should draw up fortnightly tour programmes and submit the same to the Superintendent of Excise under confidential covers at least a week before the commencement of the tours, so as to enable the latter to modify the programmes if necessary and issue order accordingly. Absence of any order will indicate that the programme has been approved. Any deviation from tour programmes should be explained in the diaries which should contain information relating to work done daily both at headquarters and on tour. The diaries should be submitted weekly to the Superintendent of Excise who will after perusal pass orders thereon and will also show portions containing any important or interesting matter to the Deputy Commissioner. When considered necessary, extracts from Inspectors' diaries with his remarks will be forwarded by the Superintendent of Excise to the Sub-divisional Officers. After taking necessary action, the diaries will be filed in the sadar Excise Office or, if the Inspectors are serving in sub-divisions, will be sent to the sub- divisional Excise offices to be filed therein.

(d) Inspectors will, immediately upon the detection of a case submit a special report to the Superintendent of Excise, a copy of the report being at the same time submitted to the Sub- divisional Officer if the Inspector is stationed in a sub- division.

(e) Each Inspector of Excise is required to maintain a confidential note book, wherein all information relating to offence under the Excise and Opium laws etc., and the names of notorious smugglers, suspects, informers and spies residing or working within his charge should be noted. The officer will also enter in the confidential note book details of work done with informers and spies on every occasion and progress made towards the detection of a particular case or cases. Such note books will be open to inspection and scrutiny by his superior inspecting officers. When an officer is transferred from one station to another, he will make over the confidential note book to his successor or leave the same in a sealed cover to be opened and received by the latter.

(f) Inspectors are prohibited from accepting hospitality from licensed vendors.

(g) Inspectors who should ordinarily be kept informed of the visit by the Deputy Commissioner of Excise of the Sub- division should when time permits, make it a point of visiting him when he is in their circle headquarters.

(b) All other officers of the Department within his jurisdiction will work under his supervision, subject to such orders as may be issued from time to time by the higher authorities. The chief duty of the Deputy Superintendent of Excise is to obtain the best possible and maximum amount of work from the officers serving under him and a considerable portion of his time should be spent in personally training and guiding those officers and supervising their work. He is required to acquire a thorough knowledge of all matters connected directly or indirectly with Excise administration of his area. He is required to take part in detection as an example and incentive to his subordinates.

(c) The Deputy Superintendent of Excise should ordinarily spend 160 days on tour each year. The Deputy Superintendent of Excise should draw up fortnighly tour programme and submit it to the Superintendent of Excise and Sub- divisional officer or any other higher authority at least three days before the commencement of his tour. His diaries (which should contain information as to the work done daily both at headquarters and on tour) will be submitted in duplicate to the Deputy Commissioner through the Sub-divisional Officer and Superintendent of Excise at the 1st of each month. The Deputy Commissioner after necessary action will send the same to the Commissioner of Excise who will after perusal retain one copy in his office and return the other to the Deputy Commissioner. Hurried journeys out and back, performed on the same day should be discouraged in the course of his tours. Special attention should be directed to the inspection and preventive work of the subordinate staff, to the investigation of offences under all laws and to the sites and management of licensed premises and the observance of the conditions of licences. All important matters including the above should be briefly noted in the monthly diaries.

(d) The Deputy Superintendent of Excise should inspect Excise shops and other licensed premises within his jurisdictions, he would pay visits to the warehouses and distilleries and supervise the operation in the warehouse and work of his subordinates. He is also required to inspect the works of the patrol parties and the station diary maintained in each circle to know the movements and works of each of the personnel posted there.

(e) The Deputy Superintendent of Excise is required to check the travelling allowance bills including transfer travelling allowance bills of the staff serving under him. He is authorised to sign the Travelling Allowance bills of Inspectors, Assistant Inspectors. Head Excise Constables and Excise Constables as Head of the Office and as Controlling Officer. He is the drawing and disbursing officer in respect of pay and allowances of all Excise Officers serving in the muffasil subdivision.

(b) The Deputy Commissioner of Excise shall exercise all the powers as prescribed under Order 6.

(c) The Deputy Commissioner of Excise is required to inspect sadar and sub-divisional Excise offices besides his own at least once a year with approval of the Commissioner of Excise. He is also required to inspect the warehouses and the distilleries.

(d) He should ordinarily spend 180 days on tour in each year. He will draw up his tour programme and submit it to the Excise Commissioner at least three days before the commencement of the tour. His tour diaries will be submitted to the Excise Commissioner immediately after completion of tour.

(e) The Deputy Commissioner of Excise will do the normal duties of the Excise Commissioner as and when he is asked to do so by the Excise Commissioner or the State Government.

(f) All travelling and transfer allowance bills of the staff of Excise Intelligence Bureau and that of office shall be passed by the Deputy Commissioner of Excise as Head of Office as well as Controlling Officer.

(g) The Deputy Commissioner of Excise is authorised to grant festival advance, advance on transfer and advance and withdrawal from G.P. fund to the staff serving in the Excise Intelligence Bureau and the staff serving in his office.

(h) The Deputy Commissioner of Excise is authorised to appoint, transfer and grant leave to excise constables of Excise Intelligence Bureau, to appoint and grant leave to the Staff of office establishment of his office and transfer of Assistant Inspectors of Excise and Head Excise Constables within Excise Intelligence Bureau.

(b) They are required to spend at least 20 days in each month on tour, their principal duty being to deal effectively with smugglers or intoxicants and opium. They will maintain close and constant touch with the District Superintendents of Excise and the Circle Excise Officers in collaboration with whom it will usually be convenient for them to work. They are not debarred from taking independent action, but should ordinarily in such cases report what they are doing to the District Superintendent of Excise, and act in consultation with him.

(c) They will report promptly to the Deputy Commissioner of Excise any important information which may reach them through the tour diaries or reports of their subordinate or from other sources and the action they are taking thereon.

(d) Their normal work do not include the inspection of Excise and opium shops, but when requested by the District Superintendent of Excise they may inspect shops if their regular duties permit. Other duties of the district staff may only be made over to them with the express sanction of the Deputy Commissioner of Excise.

(e) Officers of the Excise staff of a district are not subordinate to them but they are entitled in an emergency to require District Excise Officers to help them, but will, when time permits, obtain their assistance through the Deputy Commissioner or the District Superintendent of Excise. It is essential that the district and special branch Excise staffs should maintain the closest co-operation and constant and free interchange of information between them.

(f) They will submit advance tour programmes (at least a week before the commencement of the tour) under confidential covers to the Deputy Commissioner of Excise who will, if necessary, modify the programmes and issue necessary orders. Absence of any order will indicate that the programme has been approved. Any deviation from tour programmes should be explained in the diaries which should be submitted weekly to the Deputy Commissioner of Excise. The latter after perusal on the action taken and work done will forward such extracts from the tour diaries as may be of interests to the District Superintendents of Excise for such action as they deem proper. After taking necessary action, the diaries will be filed in the office of the Deputy Commissioner of Excise.

(g) Immediately upon the detection of an offence by himself or by his subordinates the special Inspector of Excise will submit a special report to the Deputy Commissioner of Excise. Where immediate orders are required special reports may be submitted to the District Superintendent of Excise or to the Sub-divisional Officer, as the case may be, a copy being at the sane time forwarded to the Deputy Commissioner of Excise.

(h) They will, whenever possible, call on the local Traffic (or Operating) Superintendents of Railways and Agents of Steamer Companies and on the Superintendents of Railway Police and will make themselves personally acquainted with Police Inspectors and Sub-Inspectors, Station Masters, Ticket Collectors, Travelling Ticket Examiners and similar employees of the Railway and Steamer Companies.

(i) The Special Inspectors should make it a point of calling on the District Superintendent of Excise when they are n his headquarters station,.

(j) Executive Instructions 239 (e) and (f) apply to the Special Inspectors of Excise also.

(ii) In all cases where only unarmed police are with the Excise party, the police will be under the control of the senior Excise officer present.

(a) All photographs should be taken in accordance with the provisions made in the Identification of Prisoners Act (Act No. XXXIII of 1920), the rules prescribed in Notification No. 3666 C.J. of the 16th June, 1925 and the Instructions laid down by Correction Slip No. 26 at page 57 of the Assam Police Manual, Part IV, 1931.

(b) The photographs of all persons who appear to the Deputy Commissioner to be professional smugglers or who appear likely to repeat the offence of smuggling should be taken full face and in profile immediately after conviction under the Opium Act. Photographs need not be taken of persons found in possession of small quantities of opium obviously intended for their own consumption.

(c) Fifteen copies of each of the photos should be sent to the Deputy Commissioner of Excise for distribution as soon as the conviction has become final, i.e. when appeals have been dismissed or are time-barred.

(d) Each Superintendent of Excise (including the Deputy Commissioner of Excise) and each Special Inspector of Excise will maintain a book in which copies of photos should be stuck with a description of the circumstances in which the offence was committed and detected. This information should accompany the photographs when they are set to the Special Superintendent.

(e) The cost of the photographs should be met from the provision made in the Excise Budget contract contingencies.

Note.-For instructions regarding the taking of finger prints in the cases under the Opium Act, See Part IV of the Assam Police Manual, Finger Print Rules, 1931.

Chapter X

Registers, Returns and Reports, Accounts, Miscellaneous and Records

(1) Registers

1. Bid book.

2. Comparative consumption of opium.

3. Register of chalans.

4. Register of convicts.

5. Register of cases.

6. Register of comparative statement of country spirit issued from Excise warehouse to each retail shop (in contract supply area).

7. Register of certificates for the issue of country spirit.

8. Register of conviction for drunkenness.

9. Register of misconduct of vendors.

10. Register of security deposits of vendors.

11. Register of distress warrants.

12. Defaulter's lists.

13. Register of ganja and sidhi warehouses.

14. Register of licences.

15. Register of comparative issues of ganja.

16. Register of daily quantity of opium passed out.

17. Register of stock account of opium.

18. Register of receipts and issues of uniforms.

19. Register of individual clothing account.

20. Register of imports of ganja/sidhi into warehouse.

21. Stock account of ganja/sidhi golas.

1. Acquittance roll.

2. Bill book.

3. Index register.

4. Register of casual leave.

5. Register of locks and keys.

6. Register of Court-fee stamps.

7. Register of letters issued.

8. Register of letters received.

9. Register of petitions.

11. Register of receipts and issues of forms.

12. Register of stores.

13. Register of security.

1. Comparative statement of issue of country spirit to each retail shop.

2. Defaulter's lists.

3. Monthly return of ganja.

4. Stock amount of ganja golas.

5. Register of cases.

6. Register of convicts.

7. Register of certificates for the issue of country spirits.

8. Register of convictions for drunkenness.

9. Register of security deposits of vendors.

10. Register of daily quantity of opium passed out.

11. Register of distress warrants.

12. Register of misconduct of vendors.

13. Register of ganja warehouses.

14. Register of comparative issues of ganja.

15. Register of import of ganja.

16. Register of stock account of opium.

17. Register of licences.

1. Index register.

2. Register of locks and keys.

3. Register of Court-fee stamps.

4. Register of letters issued.

5. Register of letters received.

6. Register of petitions.

7. Register of stores.

8. Register of leave.

9. Register of issues and receipts of forms.

10. Register of security.

(a) Separate chalans for different heads of excise. - Separate chalans should be used in cases where payments fall under different heads of Excise or are made by different licences; but where payments are made by the same licensee a number of items of the same description may be entered in one chalan, the details being specified on the back thereof.

(b) One chalan for a number of licences. - In the case of the fees for fermented tari licences a number of the same description may be entered in one chalan. The head under which each item is to be entered in the treasury accounts should be noted at the top of the chalans. Every such chalan is to be first presented to the Excise clerk or accountant who, after being satisfied of the correctness of the entries made therein or making therein necessary corrections, will enter the details in the register and return it to the presented having attested it by his initials. No chalan for Excise payments shall be received in the treasury without the initials of the Excise clerk or accountant as evidence of the correctness of the entries made therein. At the end of each day the register will be sent to the treasurer for his signature, in respect of all payments by chalan. All entries relating to payments by money order should be initialled by the accountant to whom the register will be similarly sent at the end of each day when necessary. The entries in the columns of the chalan register relating to sub-divisions should be initialled by the accountant. On the return of the register from the treasurer and accountant duly signed payments on account of licence fees and vend fees will be entered in the appropriate register. The entries of payments made in other registers on production of chalans of payments should also be daily compared with the entries made in this register, and discrepancies, if any reconciled. The figures under each head of receipts should be totalled at the bottom of each page and the total carried forward to the top of the next page till the monthly totals are struck.

(1) All sub-divisional receipts must be entered in detail n the sadar office in the chalan register.

(2) They will be written up from original chalans received through the sadar treasury and from coupons of money orders.

(3) There should be a separate volume for each sub-division, the monthly totals being carried and entered in red ink in the sadar register and the district total struck a the close of each month and quarter respectively. Before signing the quarterly return the Deputy Commissioner should satisfy himself that the total agree with those entered in the chalan register.

(4) Sub-divisional officers should send an abstance daily advice list showing only the date and the serial number of the chalans for the day, and the aggregate amount covered by them, thus :

(5) The chalans will have a monthly serial number.

(6) Every entry should be carefully verified and initialled by the Excise Superintendent.

(2) Returns and Reports

(3) Accounts

(1) Description and locality of the shop.

(2) Name of licence-holder.

(3) Purpose and period for which fee is remitted.

(4) Amount.

(1) Sale proceeds of fruit trees, etc. with the Excise Office compount, if realised by Excise Officers.

(2) Sale-proceeds of locks, distillery sheds and buildings, measuring glass, old furniture and old stores and material of distillery buildings and other articles if the sale are effected under the orders of Excise Department.

(3) Rent of ganja warehouses, godowns, and of land belonging to the Excise Department.

(4) Fees for duplicate licences.

(5) Fees for ganja and sidhi transport or import passes.

(6) Any money realised by sale of articles confiscated under the Excise and Opium laws, after the deduction of the portion representing duty.

(7) Composition money and security deposits confiscated to Government.

(8) Fees for charas import passes.

(4) Miscellaneous

Note.-Rules for the custody of treasury padlocks are embodied in appendix IV on the Treasury Rules and Subsidiary Orders made thereunder.

Note.-Exceptions allowed under the Government servants conduct Rules do not apply to officers of the Excise department in their dealings with the holders of licences permits and passes.

(5) Records

A-Papers to be Preserved Permanently

(1) Correspondence

(a) Settlements.

(b) Remission and abatements.

(c) Pensions.

(d) Appeals, where the requisitions is of permanent interest

(e) All circulars from Government, Excise Commissioner Legal Remembrancer and Comptroller.

(f) All letters communicating rules and general instructions.

(g) All printed reports and books including Regulation and Laws.

(h) All maps (until revised).

(i) All lists of papers destroyed.

(j) Acquittance rolls.

(k) Appointments and promotions.

(l) Buildings and projects.

(m) All other papers of permanent interest.

(2) Registers and Returns

B-Papers to be preserved for twelve years

(1) Correspondence

(a) Any of the subjects mentioned under class A which are of comparatively small importance and which it is obviously unnecessary to keep beyond 12 years.

(b) Appeals, not of permanent interest.

(c) Dismissals.

(d) Leave and charge.

(e) All quarterly and half-yearly returns and reports and resolutions thereon.

(f) Diaries of Excise Superintendents and correspondence thereon.

(g) Excise Commissioner's and Divisional Commissioner's inspection notes.

(2) Registers and Returns

C-Papers to be preserved for three years

D-Papers to be preserved for Two years.

(1) Correspondence

(2) Registers and Returns