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Central Acts and Rules Amended and Updated
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      • 1. Short title.
      • 2. Definitions.
      • 3. Application for licences.
      • 4. Grant of licences.
      • 5. Licence fee and execution of bond.
      • 6. Renewal of licence.
      • 7. Appointment of staff and establishment.
      • 8. Accommodation for officer-in-charge and establishment.
      • 9. Notices to commence and cease working of the warehouse.
      • 10. Withdrawal of staff and establishment and prohibition to issue spirits.
      • 11. Vats to be provided with dipping rods and to be gauged.
      • 12. Licensee to provide plungers and valinches.
      • 13. Licensee to supply weighing machines.
      • 14. Vessels for storage of foreign liquor in warehouse.
      • 15. Serial number, capacity and depth to be painted on storage vessels.
      • 16. Dipping place or level of vessel not to be altered by any device.
      • 17. Warehouse to be under joint lock, storage vessel with reliable locks and custody of keys.
      • 18. Storage of foreign liquor for sale in approved vessel and necessary markings.
      • 19. Duties of the officer-in-charge on arrival of consignment.
      • 20. Receipt of spirits in warehouse and procedure thereof.
      • 21. Conveyance of spirits to warehouse under bond and at the risk of the licensee and open to gauging and proof.
      • 22. Working hours in warehouse.
      • 23. Auction by Excise Commissioner and Collector on the expiry of the licences.
      • 24. Cancellation or suspension of licences.
      • 25. Removal of spirits from warehouse.
      • 26. Gauging proofs and removal of spirits.
      • 27. Removal of spirits under a pass.
      • 28. Payment of duty and allowances.
      • 29. Persons to whom spirits may be issued.
      • 30. Import permits, transport pass.
      • 31. Maintenance of accounts.
      • 32. Responsibilities of Government.
      • 33. Supervision and control over warehouse.
      • 34. Admittance of persons into warehouse.
      • 35. Ejection of undesirable person.
      • 36. Access to some record and prohibition of erasures.
      • 37. Periodical stock taking and levy of duty on excess deficiency.
      • 38. Imposition of fines in case of breach of conditions of licence or rules, forfeiture of deposit and cancellation of licence.
      • 39. Prosecution not withdrawing fine, forfeiture or cancellation.
      • 40. Conviction and consequent cancellation of licence.
      • 41. Payment of duty.
      • 42. Manner of payment of duty.
      • 43. Rejection or destruction of unsuitable spirits.
      • 1. Definitions.
      • 2. Application for licence.
      • 3. Consideration of application.
      • 4. Payment of licence fee and security deposit and execution of bond.
      • 5. Period for which a licence may be granted or renewed.
      • 6. Establishments and their cost.
      • 7. Quarters for establishment and office-furniture.
      • 8. Distiller to give notice of commencement and closure of working.
      • 9. Power to withdraw establishment.
      • 10. Arrangements of still, etc.
      • 11. Vessels for storage.
      • 12. Dipping place or level of vessel not to be altered.
      • 13. Material to be used.
      • 14. Wash not to be removed from distillery.
      • 15. Strength of spirit manufactured to be regulated-Destruction of spirit unfit for use.
      • 16. Notices.
      • 17. Transfer of spirit from receiver to store-room.
      • 18. Hours of work.
      • 19. Daily accounts to be kept by distiller.
      • 20. Samples of materials to be sent to Chemical Examiner.
      • 21. Ejection of undesirable persons.
      • 22. Smoking and use of naked lights prohibited.
      • 23. Government not liable for loss, etc., of spirit in the distillery.
      • 24. Distiller responsible for loss, etc., of spirit in distillery.
      • 25. Appointment of persons in the distillery required approval of the District Collector-Order of the District Collector appealable to the Excise Commissioner.
      • 26. Control over persons entering a distillery.
      • 27. Periodical stock taking.
      • 28. Procedure for stock taking.
      • 29. Calculation of duty in case of obscuration.
      • 30. Distiller bound by all rules and special orders.
      • 31. Admittance of persons into distilleries.
      • 32. Separate licence for manufacture of foreign liquor for sale.
      • 33. Compounding and bottling of foreign liquor require separate licences.
      • 34. Bottling, blending, etc., to be conducted within the distillery enclosure.
      • 35. Responsibility for breach of rules by servants.
      • 36. Minimum stock for distillery.
      • 37. Fine in case of breaches of conditions of licence, etc.
      • 38. Fine deducted from security deposit to be replaced.
      • 39. Prosecution not barred by imposition of fine, etc.
      • 40. Recovery of sums due to Government.
      • 41. Application for brewing licence.
      • 42. Storage and use of sugar.
      • 43. Manner of fixing vessels.
      • 44. Marking.
      • 45. Particulars to be entered in brewing book.
      • 46. Notice before brewing.
      • 47. Further entries in brewing book.
      • 48. Brewing book, to be kept on premises.
      • 49. Saccharometer.
      • 50. Highest account of worts to be charged with duty.
      • 51. Determination of original gravity.
      • 52. Increase in original gravity.
      • 53. Brewing book is Government property.
      • 54. Altered or false entry in brewing book.
      • 55. Security may be required.
      • 56. Security liable for discharge of duty, fees, etc.
      • 57. Date for payment of duty.
      • 58. Restriction on removal of beer.
      • 59. Pass required to cover from brewery.
      • 60. Concealment of worts, etc.
      • 61. Collection and removal of worts.
      • 62. Time for collection of worts.
      • 63. Brewings to be kept separate.
      • 64. Mixing of worts.
      • 65. Vessels not to be used for returned beer, etc.
      • 66. Scale and weights and assistance to inspecting officer.
      • 67. Allowance for wastage.
      • 68. Remission of duty in case of accidental loss.
      • 69. Allowance for spoilt beer.
      • 70. Destruction of sour or spoilt beer.
      • 71. Brewer's declaration.
      • 72. Samples.
      • 73. Destruction of spoilt beer.
      • 74. Credit of duty on spoilt beer allowance.
      • 75. Use of deleterious matter may be prohibited.
      • 76. Analysis of samples.
      • 77. Addition of finings, etc., to beer.
      • 78. Register to be kept up.
      • 79. Quarterly account.
      • 80. Quarterly examination of stock.
      • 1. Short title, extent and commencement.
      • 2. Repeal of enactments.
      • 3. Definitions.
      • 4. Power to define "Country liquor" and "Foreign liquor" respectively.
      • 5.
      • 6. Wholesale and retail sale.
      • 7. Saving of certain enactments.
      • 8. Appointment of officers and conferment, withdrawal and delegation of powers.
      • 9. Control, appeal and revision.
      • 10. Restrictions on import.
      • 11. Restrictions on export and transport.
      • 12. Prohibition of import, export and transport.
      • 12A.
      • 13. Passes for import, export and transport.
      • 14. Grant of passes.
      • 15. Manufacture and preparations for manufacture permitted only under licence.
      • 16. Establishment or licensing of distilleries, breweries and warehouses.
      • 17. Limit of possession with exceptions and prohibitions in special cases.
      • 18. Prohibition of sale without licence and exceptions to such prohibitions.
      • 19. Executive privilege of manufacture and supply.
      • 20. Manufacture and sale in or near cantonments.
      • 21. Duty on excisable articles.
      • 22. Method of levy of duty.
      • 23. Payment for grant for exclusive privilege.
      • 23A.
      • 24. Existing licences, etc.
      • 25. Form and conditions of Licences, etc.
      • 25A.
      • 26. Counterpart agreement and security.
      • 27. Technical defects, irregularities and omissions.
      • 28. Ascertainment of local public opinion.
      • 29. Cancellation or suspension of licences, etc. in certain cases.
      • 30. Cancellation of licences in other cases.
      • 31. Surrender of licence.
      • 32. No right to renewal.
      • 33. Measures, weights and instruments.
      • 34. Departmental management and re-sale.
      • 35. Recovery of dues.
      • 36. Power of State Government to make rules.
      • 37. Inspection of places of manufacture and sale.
      • 38. Arrest, seizure and search without warrant.
      • 39. Issue of warrants.
      • 40. Search and arrest in presence of Collector or Magistrate.
      • 41. Search, seizure and arrest following upon entry without warrant, in emergent cases.
      • 42. Power to investigate.
      • 43. Powers of Investigating Officers.
      • 44. Production or persons arrested or articles seized.
      • 45. Police custody of articles seized.
      • 46. Reports of arrests, seizures and searches.
      • 47. Procedure in executing warrants and in making arrests and searches.
      • 48. Maximum period of detention.
      • 49. Bail.
      • 50. Information and aid to Excise Officers.
      • 51. Obligations on landholders and others to give information in certain cases.
      • 52. The closing of retail shops for the preservation of public peace.
      • 53. Unlawful import, manufacture, possession, sale, etc.
      • 54. Unlawful possession in certain cases.
      • 55. Penalty for altering or attempting to alter any denatured spirit.
      • 56. Adulteration, etc.
      • 57. Fraud by licensee or his servant.
      • 58. Breach of rule or condition of licence.
      • 59. Liability of licensee for offence committed by his agent.
      • 59A. Import, export, transport, manufacture, sale or possession by one person on account of another.
      • 60. Consumption of intoxicants in druggist shop.
      • 61. Vexatious search, seizures, detention or arrest or refusal of duty or cowardice on part of Excise Officer.
      • 61A. Punishment for allowing premises to be used for the commission of an offence.
      • 62. Offences not specifically provided for.
      • 63. Attempts.
      • 63A. Abetments.
      • 64. Enhanced punishment after previous conviction.
      • 64A. Security for abstaining from commission of certain offences.
      • 65. Initiation of prosecution.
      • 66. Magistrate empowered to try cases under this Act.
      • 67. Presumptions.
      • 67A. Presumption as to offence under Section 55 in certain cases.
      • 67B. Presumption as to any spirit which contains any denaturant.
      • 68. Liability of confiscation.
      • 69. Procedure in regard to articles liable to confiscation.
      • 70. Power to compound offences.
      • 71. Contempt of Court.
      • 72. Exception of medicated article.
      • 73. Power of State Government to exempt intoxicants from the provisions of this Act.
      • 74. Certain provisions of Municipal Act not to apply.
      • 75. Publication of rules and notifications.
      • 76. Bar of certain suits.
      • 77. Limitation of suits and proceedings.
      • 1. Rules applicable to import, export, transport and storage.
      • 2. Import of India-made foreign liquor forbidden without pass.
      • 3. Persons eligible to import India-made foreign liquor.
      • 4. Application for import of India-made foreign liquor.
      • 5. Endorsement of application.
      • 6. Payment of duty.
      • 7. Issue of pass.
      • 8. Endorsement of the pass and issue of liquor.
      • 9. Duty on excess transit wastage.
      • 10. Application for import of India-made foreign liquor if duty is prepaid in the Province of export.
      • 11. Issue of pass on payment of duty.
      • 12. Import of India-made foreign liquor by private individuals.
      • 13. Refund of duty or pass fee if import is not effected.
      • 14. Quarterly statement of exports to be furnished by export Province.
      • 15. Examination of consignment of India-made foreign liquor on arrival.
      • 16. Definitions.
      • 17. Import of overseas foreign liquor.
      • 18. Import of overseas foreign liquor by licence-holders.
      • 19. Issue of pass.
      • 20. Examination of consignment of overseas foreign liquor on arrival.
      • 21. Import of overseas foreign liquor by private individuals.
      • 22. Refund of pass fee on overseas foreign liquor not used.
      • 23. Import of overseas foreign liquor prohibited except as provided by rules.
      • 24. Exemptions in case of Government departments and charitable institutions.
      • 25.
      • 26. Definition of rectified spirit, etc.
      • 27. Import, export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass.
      • 28. Passes for import of denatured spirit to be issued only to the licence-holders.
      • 29. Persons eligible to import rectified spirit.
      • 30. Precautions to be exercised in storing rectified or denatured spirit or absolute alcohol.
      • 31. Rules applicable to rectified and denatured spirits and absolute alcohol imported.
      • 32. Import of medicinal or toilet preparations containing India-made spirit prohibited except as provided by Rules.
      • 33. Procedure for import of preparations containing India-made spirit on pre-payment of duty in Province of export.
      • 34. Import of spirituous, medicinal or toilet preparations on pre-payment of duty in Assam.
      • 35. Duty on excess quantity to be realised from importer.
      • 36. Samples of medicinal or toilet preparations for analysis.
      • 37. Definitions.
      • 38. Export Pass.
      • 38A.
      • 39. Procedure for export of India-made foreign spirits, rectified spirits and denatured spirits.
      • 40. Grant of export pass.
      • 41. Exemption from the payment of duty on export of India-made foreign liquor.
      • 42. Return of export pass.
      • 43. Procedure for export of spirituous preparations.
      • 44. Export pass for spirituous preparations.
      • 45. Exemption from payment of duty on export of spirituous medicinal preparations.
      • 46. Submission of quarterly statement of spirituous preparations.
      • 47. Payment of duty to other Provinces on export of spirituous preparations.
      • 48. Accounts of export.
      • 49. Transport of spirituous, medicinal and other preparations.
      • 50. Possession and sale of spirituous, medicinal and other preparations.
      • 51. Export of India-made foreign liquor etc. to Indian States or foreign territory in India.
      • 52. Definition of blending, etc.
      • 53. Restriction in compounding, blending, reducing and bottling portable foreign liquor.
      • 54. Grant of compounding, etc., licence to wholesale licence holder.
      • 55. Compounding, blending, etc. of portable foreign liquor.
      • 56. Excise staff required to supervise operations in a warehouse or godown.
      • 57. Grant of licence for compounding, blending, reducing and bottling portable foreign liquor.
      • 58. Provincial Government not responsible for loss of spirit in warehouse or godowns.
      • 59. Requisition for Excise Officer to supervise operations.
      • 60. Colouring and flavouring substances to be examined and approved before use.
      • 61. Pure filtered water to be used for reduction.
      • 62. Kinds of spirits that can be compounded and blended.
      • 63. Blending of duty-paid imported foreign liquor with India-made spirit.
      • 64. Strength and quantity to be ascertained prior to compounding, blending, reducing or bottling foreign liquor.
      • 65. Cleansing and sterilising of bottles.
      • 66. Supply of sample for analysis before issue-Minimum strength of whisky, brandy, rum and gin to be bottled.
      • 67. Bottles to be corked, capsuled, labelled and stored immediately after filling.
      • 68. Packing of bottles.
      • 69. Cleansing of premises.
      • 70. Bottled liquor to be removed from godown within three months-Pass necessary for removal of liquor.
      • 71. Accounts of all liquors, and colouring and flavouring substances to be kept.
      • 72. Minimum capacity of bottles to be used.
      • 73. Bottling licence does not cover blending or compounding.
      • 74. Particulars to be shown on labels.
      • 75. Labels for bottles filled in India with imported foreign liquor.
      • 76. Labels to be approved by Collector.
      • 77. Rules applicable to import, export and transport.
      • 78. Conditions under which import can be made.
      • 79. Casks in which spirit is imported to be marked.
      • 80. Import otherwise than under rules prohibited.
      • 81. Execution of bond.
      • 82. Liquor to be gauged and proved before issue.
      • 83. Passes.
      • 84. Vessels to be marked and sealed.
      • 85. Account of export.
      • 86. Transport passes.
      • 87. Vessels to be marked and sealed.
      • 88. Transit between warehouse and retail shops including canteen and lessee-manager shops.
      • 89. Endorsement of issue on duplicate licenses.
      • 90. Definitions.
      • 91. Call for tenders.
      • 92. Application for licence.
      • 93. Right of Provincial Government to grant licence to any person.
      • 94. Period of licence.
      • 95. Security deposit and execution of bond.
      • 96. Contractor bound to supply spirit to retail vendors.
      • 97. Retail vendors to pay cost price and duty into treasury.
      • 98. Contractor to have no interest in retail shop.
      • 99. Establishment in warehouses.
      • 100. Plant, etc. subject to approval of Commissioner.
      • 101. Contractor to give notice of any new plant.
      • 102. Government to have right of pre-emption of plant.
      • 103. Stock of spirit in warehouse and its disposal on expiry of contract.
      • 104. Quality of spirit prescribed.
      • 105. Addition of saccharine, etc. prohibited.
      • 106. Minimum stock prescribed.
      • 107. Government warehouses.
      • 108. Vessels for storage of spirit in warehouses.
      • 109. Vats to be provided with dipping rods and to be gauged.
      • 110. Plungers and valinchers.
      • 111. Weighing machines.
      • 112. Serial number, capacity and depth to be painted on storage vessels.
      • 113. Warehouse under joint lock of the officer-in-charge of the warehouse and contractor.
      • 114. What spirit may be received into warehouse.
      • 115. Accounts to be maintained by contractor.
      • 116. Hours of work in warehouses.
      • 117. Provincial Government not liable for loss, etc. of spirit in warehouses by fire or accident in warehouse.
      • 118. General supervision of warehouses.
      • 119. Admittance of persons into warehouses.
      • 120. Persons leaving warehouse liable to be searched.
      • 121. Ejection of undesirable persons.
      • 122. Smoking and naked light prohibited.
      • 123. Contractor to have access to vat receipt and issue register.
      • 124. Spirit to be open to gauging and proof at all times.
      • 125. Periodical stock-taking and levy of duty on excess deficiency.
      • 126. Responsibility for breaches of rules by servants.
      • 127. Fine in case of breach of conditions of licence, etc.
      • 128. Prosecution not barred by imposition of fine, cancellation of licence or forfeiture of deposit.
      • 129. Contractor convicted of excise offence may have his licence cancelled.
      • 130. Fine deducted from security deposited to be replaced.
      • 131. Contractor bound by all rules and special orders.
      • 132. Recovery of sums due by contractor to Government.
      • 133. Contractor may blend or reduce spirits to prescribed issue strengths.
      • 134. Only pure water to be used for reduction.
      • 135. Purposes for which spirit may be removed under bond.
      • 136. Gauging and proving before removal.
      • 137. Pass for removal of spirits of endorsement of issues on duplicate licences.
      • 138. To whom spirits may be issued for local consumption or use.
      • 139. Minimum quantity to be issued from distillery or warehouse.
      • 140. Spirits to be issued only at prescribed strengths.
      • 141. Transit wastage allowance.
      • 142. Licence for manufacture and retail sale to be auctioned triennially.
      • 143. Manufacture and sale permitted only on licensed premises.
      • 144. Accounts to be kept and produced on demand.
      • 145. Materials to be of good quality ; samples to be furnished for examination or analysis and destruction of bad quality of materials.
      • 146. Power to regulate type and capacity of still, etc.
      • 147. Licensee to carry out Collector's orders.
      • 148. Licences for sale of fermented tari.
      • 149. Possession of intoxicants on special occasions in excess of the prescribed limit.
      • 150. Rules applicable to import, export and transport.
      • 151. Definition, etc., of ganja.
      • 152. Conditions under which import can be made by wholesale vendors.
      • 153. Export to Manipur.
      • 154. Transport of ganja only permitted under certain circumstances and only within the same district.
      • 155.
      • 156. Transit between warehouse and shop.
      • 157. Imported ganja to be taken direct to warehouse.
      • 158. Examination and weighment of ganja on receipt.
      • 159. Warehouses for storage of ganja.
      • 160. Rent of Government warehouses.
      • 161. Minimum stock may be prescribed.
      • 162. Annual stock-taking.
      • 163. Method of stock-taking.
      • 164. Duty to be paid on deficiency in excess of 2½ per cent.
      • 165. Definition, etc., of bhang.
      • 166. Import of bhang.
      • 167. Conditions of import.
      • 168. Pass required from Collector of importing district.
      • 169. And from proper authority in exporting district.
      • 170. Period of currency of pass.
      • 171. Definition, etc., of Charas.
      • 172. Restriction of import.
      • 173. Permit required from Collector of importing district.
      • 174. Conditions under which import can be made.
      • 175. Importing of charas in excess of the prescribed limit is prohibited.
      • 176. Procedure on arrival of charas at place of destination.
      • 177. Levy of duty on deficiency.
      • 178.
      • 179.
      • 180.
      • 181.
      • 182.
      • 183.
      • 184.
      • 185.
      • 186.
      • 187.
      • 188.
      • 189.
      • 190.
      • 191.
      • 192.
      • 193.
      • 194.
      • 195.
      • 196.
      • 197.
      • 198.
      • 199.
      • 200.
      • 201.
      • 202.
      • 203.
      • 204.
      • 205.
      • 206.
      • 207.
      • 208.
      • 209.
      • 210.
      • 211.
      • 212.
      • 213.
      • 214.
      • 215.
      • 216.
      • 217.
      • 218.
      • 219.
      • 220.
      • 221.
      • 222.
      • 223.
      • 224.
      • 225. To holder of outstill licence for retail sale of country spirit or foreign liquor or fermented tari.
      • 226.
      • 227.
      • 228. Stamp duty of licences and counterpart.
      • 229. Issue of duplicate copy of licence.
      • 230. Licences are personal to the licensee in whose favour they are granted.
      • 231. Issue of duplicate in the name of registered company or firm.
      • 232. Settlement of big excise shops with partners.
      • 233. Transfer of sub-lease.
      • 234. Transfer of licence on death of licensee.
      • 235. Names of salesmen and agents to be endorsed on licence before employment.
      • 236. Persons disqualified for being appointed salesmen or agents.
      • 237. Persons suffering from infectious or contagious disease not to be employed by manufacturers or wholesale dealers.
      • 238. Women not to be employed in country spirit shops.
      • 239. Prohibition of employment of women in foreign liquor shop without permission of Excise Commissioner.
      • 240. Prohibition of employment of persons convicted of certain offences by licensed manufacturers and wholesales dealers.
      • 241. Prohibition of sale to certain persons.
      • 242. Manner of realising licence fees for country liquors and hemp drugs.
      • 243.
      • 244. Annual fees for foreign liquor retail "Off" and "On" licences.
      • 245. Additional fees for retail foreign liquor "Off" and "On" licences.
      • 246. Security deposit.
      • 247. Fees for temporary bar licence.
      • 248. Fees for late closing licence.
      • 249. Fees for temporary late closing licence.
      • 250. Fees for sale by Co-operative Society.
      • 251. Fees for canteen tenant licence.
      • 252. Fees for a licence to compound, blend, reduce or bottle foreign liquor.
      • 253. Fees for wholesale vend of denatured spirit.
      • 254. Fees for retail sale of denatured spirit.
      • 255. Fees for possession of denatured spirit in excess of the limit of retail sale.
      • 256. Fees for a licence for retail sale of rectified spirit.
      • 257. Licence fees for the sale of medicated wines by chemists, druggists, apothecaries or keepers of dispensaries.
      • 258. Licence fees for the sale of medicated wines by a licensed dealer.
      • 259. Fees for sale of medicated and still wines by foreign liquor "Off licences.
      • 260. Fees for a licence to manufactured perfumes and toilet preparations.
      • 261. Fees for a Bhang licence for medicinal purposes.
      • 262. Fees for temporary fair licence.
      • 263. Auctioneer's licence.
      • 263A. Procedure for payment of composition money to non-Abkar.
      • 264. Fees for certain passes.
      • 265. Manner of payment of licence fees.
      • 266. Certain licences exempt from fees.
      • 267. Duty to be paid before removal unless bond executed.
      • 268. Payment of duty on ganja exported to Manipur.
      • 269. Payment of duty on charas.
      • 270. Place and manner of payment of duty.
      • 271. Manner of keeping accounts under the canteen and lessee-manager systems.
      • 272.
      • 273.
      • 274.
      • 275. Restaurant licences.
      • 276. Bar and restaurant licences in hotels.
      • 277. Bar and hotel licences for restaurant.
      • 278. Temporary bar licences.
      • 279. Railway refreshment room-Retail 'on' and 'off' licences.
      • 280. Steamer, dining car or kitchen car retail 'on' licences.
      • 281. Dak Bungalows retail 'on' Licences.
      • 282. Retail "on" and "off" licence for clubs.
      • 283. Licence for sale by Co-operative Society.
      • 284. Canteen tenant licences.
      • 285. Late closing licences.
      • 286.
      • 287.
      • 288.
      • 289.
      • 290.
      • 291. Licence for sale of medicated wines by chemists, druggists, apothecaries or keepers of dispensaries.
      • 292. Licence for sale of medicated wines by a licensed dealer.
      • 293. Licensees bound to observe excise laws, rules and conditions of licence.
      • 294. Shop when to be opened.
      • 295. Return of time expired licences.
      • 296. Licensee to maintain adequate stock.
      • 297. Retail licensee of country spirit and ganja to report balance.
      • 298. Licensee has no legal claim for compensation for alleged loss.
      • 299. Vendors of foreign and country liquors and fermented tari forbidden to add noxious substances.
      • 300. Licensed vendors prohibited to adulterate or cause deterioration of intoxicants.
      • 301. Storage of water or any other liquor substance in sale room of country liquor, ganja and bhang prohibited.
      • 302. Prescribed strength of country spirit.
      • 303. Limit of deficiency in strength of country spirit allowable.
      • 304. Use of prescribed measures.
      • 305. Fixed retail prices of country spirit.
      • 306. Fixed retail price of ganja.
      • 307. Minimum strengths for sale of whisky, brandy, rum and gin.
      • 308. Sale of foreign liquor by 'off' and 'on' licensees to be only in sealed and capsuled bottled of at least full reputed pint.
      • 309. Foreign liquor licensee not to stock liquor declared unwholesome.
      • 310. Mixing any other spirit with denatured spirit prohibited.
      • 311. Minimum strength of denatured spirit.
      • 312. Entertainment or dance prohibited in premises for retail sale of foreign or country spirit.
      • 313. Prohibition of sale except for cash and of making free gifts.
      • 314. Prohibition of sale of liquor of drunken person-Responsibility of liquor vendor for drunkenness.
      • 315. Licensees prohibited from allowing bad character and prostitutes to resort to shops.
      • 316. Sale allowed on licensed premises only.
      • 317. When premises to be kept open or closed.
      • 318. Hotels, restaurants, and bars.
      • 319. Temporary bars.
      • 320. Other premises.
      • 321. Certain premises exempted from time limit.
      • 322. Military canteen.
      • 323. Closure of licensed premises on approach of troops.
      • 324. Closure of licensed premises on occurrence of riot.
      • 324A.
      • 325. Premises regarding foreign liquor.
      • 326. Premises regarding country liquor, ganja and bhang.
      • 327. Premises supplied by Government must be used.
      • 328. Sign boards.
      • 329. Accounts to be maintained by licensees.
      • 330. Form of accounts prescribed.
      • 331. Licensee to assist in stock taking.
      • 332. Payment of compensation for closure of shops.
      • 333. Excise Commissioner's power to appoint, promote, transfer, grant leave and punish certain Excise Officers.
      • 334. Excise Commissioner's power to grant leave to Superintendents.
      • 335. Excise Commissioner empowered to sanction temporary person in the special branch in addition to sanctioned staff.
      • 336. District Collector's and Deputy Commissioner's of Excise powers to appoint, promote, transfer, grant leave and punish certain Excise Officers.
      • 337. Deputy Commissioners empowered to sanction temporary peons in the district in addition to sanctioned staff.
      • 338. Delegation of powers of a District Collector to a Superintendent of Excise.
      • 339.
      • 340.
      • 341.
      • 342.
      • 343.
      • 343A.
      • 344.
      • 345.
      • 346. Sale by one vendor to another vendor.
      • 346A.
      • 347. Destruction of ganja or bhang in a warehouse.
      • 348. Disposal of unsuitable spirit in distillery or warehouse.
      • 349. Destruction of intoxicant unfit for the use on vendor's premises.
      • 350. Magistrate to make confiscated articles over to Collector.
      • 351. Method of disposal of things confiscated.
      • 352. Disposal of things confiscated to be deferred till period of appeal has expired except in certain cases.
      • 353. Disposal of things confiscated if/when order is reversed.
      • 354. Disposal of confiscated foreign liquor tari and pachwai.
      • 355. Country spirit, ganja, bhang and charas.
      • 356. Other intoxicants.
      • 357. Confiscated articles to be sold to licensed vendors or destroyed.
      • 358. Disposal of things confiscated other than intoxicants.
      • 359. Expenses to witnesses.
      • 360. Summoning of witnesses.
      • 361. Grant of rewards.
      • 1.
      • 1A.
      • 1B. Rules applicable to import, export and transport.
      • 2.
      • 3.
      • 4. Application for import of India-made foreign liquor.
      • 5. Endorsement of application.
      • 6. Payment of duty.
      • 7.
      • 8. Endorsement of the pass and issue of liquor.
      • 9. Duty on excess transit wastage.
      • 10. Application for import of India-made foreign liquor if duty is pre-paid in the State of export.
      • 11.
      • 12. Import of India-made foreign liquor by private individuals.
      • 13. Refund of duty or pass fee if import is not effected.
      • 14. Quarterly statement of exports to be furnished by exporting State.
      • 15. Examination of consignment of India-made foreign liquor on arrival.
      • 16. Definition of overseas foreign liquor.
      • 17. Import of overseas foreign liquor.
      • 18. Import of overseas foreign liquor by licence holders.
      • 19. Issue of pass.
      • 20. Examination of consignment of overseas foreign liquor on arrival.
      • 21. Import of overseas foreign liquor by private individuals.
      • 22. Refund of pass fee on overseas foreign liquor not used.
      • 23. Import of overseas foreign liquor prohibited except as provided by rules.
      • 24. Exemption in case of Government departments and charitable institutions.
      • 25.
      • 26. Definition of rectified spirit, etc.
      • 27. Import, export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass.
      • 28. Pass for import of denatured spirit to be issued only to licence holders.
      • 29. Persons eligible to import rectified spirit.
      • 30 Precautions to be exercised in storing rectified or denatured spirit or absolute alcohol.
      • 31. Rules applicable to rectified and denatured spirits and absolute alcohol imported.
      • 32. Import of medicinal or toilet preparations containing India-made spirit prohibited except as provided by rules.
      • 33. Procedure for import of preparations containing India-made spirit on prepayment of duty in State of export.
      • 34. Import of spirituous, medicinal or toilet preparations on prepayment of duty in Manipur.
      • 35. Duty on excess quantity to be realised from importer.
      • 36. Samples of medicinal and toilet preparations for analysis.
      • 37. Application.
      • 38. Export pass.
      • 39. Procedure for export of India-made foreign spirits, rectified spirits and denatured spirits.
      • 40. Grant of export pass.
      • 41. Exemption from the payment of duty on export of India-made foreign liquors.
      • 42. Return of export passes.
      • 43. Procedure for the export of spirituous preparations.
      • 44. Export pass for spirituous preparations.
      • 45. Exemption from payment of duty on export of spirituous medicinal preparations.
      • 46. Submission of quarterly statement of spirituous preparations.
      • 47. Payment of duty due to other State on export of spirituous preparations.
      • 48.
      • 49. Accounts of export.
      • 50. Transport of spirituous, medicinal and other preparations.
      • 51. Export of India-made foreign liquor, etc., to India States or foreign territory in India.
      • 52. Definitions of blending, etc.
      • 53. Restriction in compounding, blending, reducing, and bottling potable foreign liquor.
      • 54. Grant of compounding, etc., licence to wholesale licence holder.
      • 55. Compounding, blending, etc., of potable foreign liquor.
      • 56. Excise staff required to supervise operations in warehouse or godown.
      • 57. Grant of licence for commanding, blending, reducing and bottling potable foreign liquor.
      • 58. State Government not responsible for loss of spirit in warehouse or godown.
      • 59. Requisition for Excise Officer to supervise operations.
      • 60. Colouring and flavouring substances to be examined and approved before use.
      • 61. Pure filtered water to be used for reduction.
      • 62. Kinds of spirits that can be compounded and blended.
      • 63. Blending of duty paid imported foreign liquor with India-made spirit.
      • 64. Strength and quantity to be ascertained prior to compounding, blending, reducing or bottling foreign liquor.
      • 65. Cleansing an sterilising of bottles.
      • 66. Supply of sample for analysis before issue.
      • 67. Bottles to be corked, capsuled, labelled and stored immediately after filling.
      • 68. Packing of bottles.
      • 69. Cleansing of premises.
      • 70. Bottled liquor to be removed from godown within three months. Pass necessary for removal of liquor.
      • 71. Accounts of all liquors and colouring and flavouring substances to be kept.
      • 72. Minimum capacity of bottles to be used.
      • 73. Bottling licence does not cover blending or compounding.
      • 74. Particulars to be shown on labels.
      • 75. Labels for bottles filled in India with imported foreign liquor.
      • 76. Labels to be approved by the Collector.
      • 77. Rules applicable to import, export and transport.
      • 78. Conditions under which import can be made.
      • 79. Cases in which spirit is imported to be marked.
      • 80. Import otherwise than under rules prohibited.
      • 81. Execution of bond.
      • 82. Liquor to be gauged and proved before issue.
      • 83. Pass.
      • 84. Vessels to be marked and sealed.
      • 85. Accounts of export.
      • 86. Transport passes.
      • 87. Vessels to be marked and sealed.
      • 88. Transit between warehouse and retail shops including canteen and lessee-manager shops.
      • 89. Endorsement of issue on duplicate licences.
      • 90. Definitions.
      • 91. Call for tenders.
      • 92. Application for licence.
      • 93. Right of Provincial Government to grant licence to any person.
      • 94. Period of licence.
      • 95. Security deposit and execution of bond.
      • 96. Contractor bound to supply spirit to retail vendors.
      • 97. Retail vendors to pay cost price and duty into treasury.
      • 98. Contractor to have no interest in retail shop.
      • 99. Establishment in warehouses.
      • 100. Plant, etc., subject to approval of Commissioner.
      • 101. Contractor to give notice of any new plant.
      • 102. Government to have right of pre-emption of plant.
      • 103. Stock of spirit in warehouse and its disposal on expiry of contract.
      • 104. Quality of spirit prescribed.
      • 105. Addition of saccharine, etc., prohibited.
      • 106. Minimum stock prescribed.
      • 107. Government warehouses.
      • 108. Vessels for storage of spirit in warehouses.
      • 109. Vats to be provided with dipping rods and to be gauged.
      • 110. Plungers and valinches.
      • 111. Weighing machines.
      • 112. Serial number, capacity and depth to be painted on storage vessels.
      • 113. Warehouse under joint lock of the Officer-in-charge of the warehouse and contractor.
      • 114. What spirit may be received into warehouse.
      • 115. Accounts to be maintained by contractor.
      • 116. Hours of work in warehouses.
      • 117. Provincial Government not liable for loss, etc., of spirit in warehouse-Fire or accident in warehouse.
      • 118. General supervision of warehouse.
      • 119. Admittance of persons into warehouses.
      • 120. Person leaving warehouse liable to be searched.
      • 121. Ejection of undesirable persons.
      • 122. Smoking and naked lights prohibited.
      • 123. Contractor to have access to vat receipt and issue register.
      • 124. Spirit to be open to gauging and proof at all times.
      • 125.
      • 126. Responsibility for breaches of rules by servants.
      • 127. Fine in case of breaches of conditions of licence, etc.
      • 128. Prosecution not barred by imposition of fine, cancellation of licence or forfeiture of deposit.
      • 129. Contractor convicted of Excise offence may have his licence cancelled.
      • 130. Fine deducted from security deposit to be replaced.
      • 131. Contractor bound by all rules and special orders.
      • 132. Recovery of sums due by contractor to Government.
      • 133. Contractor may blend or reduce spirits to prescribed issue strengths.
      • 134. Only pure water to be used for reduction.
      • 135. Purpose for which spirit may be removed under bond.
      • 136. Gauging and proving before removal.
      • 137. Pass for removal of spirit or endorsement of issues on duplicate licences.
      • 138. To whom spirits may be issued for local consumption or use.
      • 139. Minimum quantity to be issued from a distillery or warehouse.
      • 140. Spirits to be issued only at prescribed strengths-Variation of half a degree allowed.
      • 141. Transit wastage allowance.
      • 142. Licence for manufacture and retail sale to be auctioned annually.
      • 143. Manufacture and sale permitted only on licensed premises.
      • 144. Accounts to be kept and produced on demand.
      • 145. Materials to be of good quality, samples to be furnished for examination or analysis and destruction of bad quality of materials.
      • 146. Power to regulate type and capacity of still, etc.
      • 147. Licensee to carry out Collector's orders.
      • 148. Licences for sale of fermented tari.
      • 149. Possession of intoxicants on special occasions in excess of the prescribed limits.
      • 150. Rules applicable to import, export and transport.
      • 151. Definition, etc. of ganja.
      • 152.
      • 153. Conditions under which import can be made by wholesale vendors.
      • 154. Transport of ganja only permitted under certain circumstances and only within the same district.
      • 155.
      • 156. Transit between warehouse and shop.
      • 157. Imported ganja to be taken direct to warehouse.
      • 158. Examination and weighment of ganja on receipt.
      • 159. Warehouses for storage of ganja.
      • 160. Rent of Government warehouses.
      • 161. Minimum stock may be prescribed.
      • 162. Annual stock taking.
      • 163. Method of stock taking.
      • 164. Duty to be paid on deficiency in excess of 2½ per cent.
      • 165. Definition, etc., of Bhang.
      • 166. Import of bhang.
      • 167. Conditions of import.
      • 168. Pass required from Collector of importing district.
      • 169. And from proper authority in exporting district.
      • 170. Period of currency of pass.
      • 171. Definition, etc., of charas.
      • 172. Restrictions on import.
      • 173. Permit required from Collector of importing district.
      • 174. Conditions under which import can be made.
      • 175. Import of charas in excess of the prescribed limit is prohibited.
      • 176. Procedure on arrival of charas at place of destination.
      • 177. Levy of duty on deficiency.
      • 178. Period for which licences may be granted for wholesale and retail vend of intoxicants.
      • 179. Number of licences to be fixed according to local needs.
      • 180. Principles to be applied in fixing number of retails licences for liquor and ganja.
      • 181. Shops not to be maintained unless justified by average sale.
      • 182. Minimum distance between shops.
      • 183. Principles to be observed in selecting sites for liquor shops.
      • 184. Sites of shops to be periodically examined.
      • 185. Retail liquor and ganja shops within two and half miles of border of another district.
      • 186. Outstill licences close to contract supply area prohibited.
      • 187. Retail shops prohibited within three miles of certain Indian shops.
      • 188. Places where foreign liquor 'on' licences may be grated.
      • 189. Prohibition of sale of country spirit and foreign liquor on the same premises.
      • 190. New licences not to be granted or existing shops' sites changed without consulting public opinion.
      • 191.
      • 192. List of proposed licences.
      • 193. Extract of list to be sent to Municipality/Town Committee and local Board.
      • 194. Publication of list-Enquiry into objections.
      • 195. Procedure for deciding objections.
      • 196. Local bodies to be consulted on general excise questions.
      • 197. Procedure relating to opening of new shops.
      • 198. Submission of list to Excise Commissioner.
      • 199. Settlement by auction.
      • 200. Temporary fair licences.
      • 201. Excise Commissioner's sanction to settlement.
      • 202. Settlements of shops.
      • 203. Different methods of settlement.
      • 204. By auction "vend fee" or "lump sum" system.
      • 205. Sale by tender system.
      • 206. Sales otherwise than by auction or tender in exceptional cases.
      • 207. Date of annual settlements.
      • 208. Advisory Committee.
      • 209. District Collector or Sub-divisional Officer to preside at sales-Sub-divisional shops to be sold at sub-divisional headquarters- Superintendent of Excise to act as advisor.
      • 210. Price below which shops should not be settled.
      • 211. Power to refer bids from undesirable persons or reckless bids or to refuse considering tenders of undesirable persons.
      • 212. Commissioner may order closure of shops or appoint official vendors in certain cases.
      • 213. Result of settlements to be reported to Commissioner.
      • 214. New shops not ordinarily to be opened during the year.
      • 215. Re-settlement.
      • 216. Licences not to be resettled with defaulters.
      • 217. Subsequent changes of site.
      • 218. Provincial Government may order settlement of shops otherwise than prescribed in these rules.
      • 219. Licences not to be granted to persons convicted of non-bailable offences.
      • 220.
      • 221. No retail country spirit licence to be granted to grantee of exclusive privilege.
      • 222. No retail ganja licence to be granted to a wholesale dealer in ganja.
      • 223. No licence to be settled with females for sale of country spirit or hemp drugs.
      • 224. In certain circumstances licence not to be granted to holder of country spirit licence for retail sale of foreign liquor or outstill spirit or fermented tari.
      • 225. To holder of outstill licence for retail sale of country spirit or foreign liquor or fermented tari.
      • 226. To holder of foreign liquor licence for the retail sale of country spirit or outstill spirit or fermented tari.
      • 227. To holder of fermented tari licence for the retail sale of country spirit or outstill spirit or foreign liquor.
      • 228. Stamp duty on licences and counterpart.
      • 229. Issue of duplicate copy of licence.
      • 230. Licences are personal to the licensee in whose favour they are granted.
      • 231. Issue of licence in the name of registered company or firm.
      • 232. Partners to be disclosed at the time of settlement.
      • 233. Transfer of sub-lease.
      • 234. Transfer of licence on death of licensee.
      • 235. Names of salesmen to be endorsed on licence before employment.
      • 236. Persons disqualified for being appointed salesmen or agents.
      • 237. Persons suffering from infectious or contagious disease not to be employed by manufacturers or wholesale dealers.
      • 238. Women not to be employed' in country spirit or hemp drug shops.
      • 239. Prohibition of employment of women in foreign liquor shop without previous permission of Excise Commissioner.
      • 240. Prohibition of employment of persons convicted of certain offences by licensed manufacturers and wholesale dealers.
      • 241. Prohibition of sale to certain person.
      • 242. Manner of realising licence fees for country liquors and hemp drugs.
      • 243. Fees for wholesale foreign liquor licences.
      • 244. Annual fees for foreign liquor retail "off and "on" licences.
      • 245. Additional fees for retail foreign liquor "off' and "on" licences.
      • 246. Security deposit.
      • 247. Fees for temporary bar licences.
      • 248. Fees for late closing licence.
      • 249. Fees for temporary late closing licence.
      • 250. Fees for sale by co-operative society.
      • 251. Fees for canteen tenant licence.
      • 252. Fees for licence to compound, blend, reduce or bottle foreign liquor.
      • 253. fees for wholesale vend of denatured spirit.
      • 254. Fees for retail sale of denatured spirit.
      • 255. Fees for possession of denatured spirit in excess of the limit of retail sales.
      • 256. Fees for a licence for retail sale of rectified spirit.
      • 257. Licence fees for the sale of medicated wines by chemists, druggists, apothecaries of keepers of dispensaries.
      • 258. Licence fees for the sale of medicated wines by a licensed dealer.
      • 259. Fees for sale of medicated and still wines by foreign liquor 'off' licences.
      • 260. Fees for a licence to manufacture perfumes and toilet preparations.
      • 261. Fees for a bhang licence for medicinal purposes.
      • 262. Fees of temporary fair licence.
      • 263. Auctioneer's licence.
      • 264. Fees for certain passes.
      • 265. Manner of payment of licence fees.
      • 266. Certain licences exempt from fees.
      • 267. Duty to be paid before removal unless bond executed.
      • 268. Payment of duty on ganja exported to Manipur.
      • 269. Payment of duty on charas.
      • 270. Place and manner of payment of duty.
      • 271. Manner of keeping accounts under the canteen and lessee- manager system.
      • 272. Wholesale licences.
      • 273. Retail 'on' and 'off' licences.
      • 274. Hotel licences.
      • 275. Restaurant licences.
      • 276. Bar and restaurant licences in hotel.
      • 277. Bar and hotel licences for restaurant.
      • 278. Bar licence for theatres, etc.
      • 279. Railway refreshment room-Retail 'on' and 'off' licences.
      • 280. Retail 'on' and 'off' licence for clubs.
      • 281. Licence for sale of foreign liquor by Co-operative Society.
      • 282. Canteen tenant licences.
      • 283. Late closing licence.
      • 284. Temporary late closing licences.
      • 285. Licence for retail sale of rectified spirit.
      • 286. Wholesale licence for denatured spirit.
      • 287. Retail licence for sale of denatured spirit.
      • 288. Licence for possession of denatured spirit in excess of the limit of retail sale.
      • 289.
      • 290. Licence for sale of medicated wines by the chemists, druggists, apothecaries or keepers of dispensaries.
      • 291. Licence for sale of medicated wines buy a licensed dealer.
      • 292.
      • 293. Licensees bound to observe Excise laws, rules and conditions of licence.
      • 294. Shop when to be opened.
      • 295. Return of time expired licences.
      • 296. Licensee to maintain adequate stock.
      • 297. Retail licensee of country spirit and ganja to report balance.
      • 298. Licensee has no legal claim for compensation for alleged loss.
      • 299. Vendors of foreign and country liquors and fermented tari forbidden to add noxious substances.
      • 300. Licensed vendors prohibited to adulterate or cause deterioration of intoxicants.
      • 301. Storage of water or any other liquid substance in sale room of country liquor, ganja and bhang prohibited.
      • 302. Prescribed strength of country spirit.
      • 303. Limit of deficiency in strength of country spirit allowable.
      • 304. Use of prescribed measures.
      • 305. Fixed retail prices of country spirit.
      • 306. Fixed retail price of ganja.
      • 307. Minimum strengths for sale of whisky, brandy, rum and gin.
      • 308. Sale of foreign liquor by "off and "on" licences to be only in sealed and capsuled bottles of at least full reputed pint.
      • 309. Foreign liquor licensee not to stock liquor declared unwholesome.
      • 310. Mixing any other spirit with denatured spirit prohibited-Precautions to be excercised by retail vendor of denatured spirit.
      • 311. Minimum strength of denatured spirit.
      • 312. Entertainment or dance prohibited in premises for retail sale of foreign liquor or country spirit.
      • 313. Prohibition of sale except for cash and of making free gifts.
      • 314. Prohibition of sale of liquor to drunken persons-Responsibility of liquor vendor for drunkenness.
      • 315. Licensees prohibited from allowing bad characters and prostitutes to resort to shops.
      • 316. Sale allowed on licensed premises only.
      • 317. When licensed premises to be kept open or closed.
      • 318. Hotels, restaurants and bars.
      • 319. Temporary bars.
      • 320. Other premises.
      • 321.
      • 322. Military canteens.
      • 323. Closure of licensed premises on approach of troops.
      • 324. Closure of licensed premises on occurrence of riot.
      • 325. Premises regarding foreign liquor.
      • 326. Premises regarding country liquor, ganja and bhang.
      • 327. Premises provided by the Government must be used.
      • 328. Sign-boards.
      • 329. Accounts to be maintained by licensees.
      • 330. Form of accounts prescribed.
      • 331. Licensee to assist in stock taking.
      • 332. Payment of compensation for closure of shops.
      • 333. Appeal to Collector.
      • 334. Appeal to Excise Commissioner and Commissioner of Divisions.
      • 335.
      • 336. Appeal barred against order of composition.
      • 337. Limitation.
      • 338. Procedure.
      • 339. Revision.
      • 340. Sale by one vendor to another vendor.
      • 341. Destruction of ganja or bhang in warehouse.
      • 342. Disposal of unsuitable spirit in distillery or warehouse.
      • 343. Destruction of intoxicant unfit for use on vendor's premises.
      • 344. Method of disposal of things confiscated.
      • 345. Magistrate to make confiscated articles over to Collector.
      • 346. Disposal of things confiscated to be deferred till period of appeal has expired except in certain cases.
      • 347. Disposal of things confiscated when order is reversed.
      • 348. Disposal of confiscated foreign liquor, tari and pachwai and country spirit, ganja. bhang and charas.
      • 349.
      • 350. Other intoxicants.
      • 351. Confiscated articles to be sold to licensed vendors or destroyed.
      • 352. Disposal of things confiscated other than intoxicants.
      • 353. Expenses to witnesses.
      • 354. Grant of rewards.
Assam Distillery Rules

The Assam Distillery Rules

Published vide Notification No. MEX 60/45/3, dated 11th April, 1945

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(Framed under the Assam Excise Act, 1910)

Notification No. MEX 60/45/3, dated 11th April, 1945. - In exercise of the powers conferred by Section 36 of the Eastern Bengal and Assam Excise Act, 1910 (Eastern Bengal and Assam Act 1 of 1910), as amended from time to time, the Governor of Assam is pleased to make the following Rules :

These Rules may be called the Assam Distillery Rules and shall come into force with effect from the 1st day of June, 1945.

Distilleries and Breweries

(1) Distilleries

1. Definitions. - In these rules, unless there is anything repugnant in the context,-

(a) "Brewer for sale" means a persons who 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 ;

(b) "Distiller" means a person who holds a licence to work a distillery ;

(c) "Feints" means impure spirit produced from the distillation of low wines ;

(d) "Low wines" means impure spirit produced from the distillation of wash ;

(e) "Obscuration" means the difference, caused by matter in solution, between the true strength of spirit and that indicated by the hydrometer;

(f) "Officer-in-charge" or "the Excise Officer" means the Excise Superintendent or Inspector or Sub-Inspector in-charge of a distillery;

(g) "Receiver" means any vessel into which the worm of a still discharges ;

(h) "Receiver room" means the part of a distillery where the receivers are kept;

(i) "Spentlees" is the residue left after impure spirit has been redistilled;

(j) "Spent wash" is the residue left after wash has been exhausted of spirit;

(k) "Sugar" means any saccharine substance, extract or syrup, and includes any materials capable of being used in brewing, except malt or grain of any kind;

(l) "Vat" means any vessel used for blending, reducing or the storage of spirit;

(m) "Warehouse" means the part of a distillery in which spirit in a fit state for consumption is stored;

(n) "wash" means material for distillation which is under or has undergone, fermentation by natural or artificial means;

(o) "Wash back" means a vessel in which fermentation is carried on ;

(p) For some other items, see definition under Rule 90 of the Excise Rules.

Licensing and Regulation of Distilleries

2. Application for licence. - Any person desiring to obtain a licence to establish and work a distillery, in any place in Assam, shall apply in writing to the Commissioner of Excise stating the following particulars :

(i) The name or names with address or addresses of the person or persons applying ; if a firm, the name of every partner of the firm, and if a company, the registered name and address thereof;

(ii) 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 ;

(iii) The name of the place in which, the site on which and the building in which the distillery is to be constructed or worked ;

(iv) 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.;

(v) The date from which, in the event of a licence being granted to him, the applicant proposes to commence working the distillery ; and

(vi) 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 list of store-rooms, warehouse, etc., connected therewith.

3. Consideration of application. - (a) On receipt of the application and after consulting the Collector of the district in which the distillery is proposed to be opened regarding the suitability of the site, and buildings, if there be any already, and on any other points, and on receipt of the Collector's opinion, and after such further enquiry as he may been necessary, the Excise Commissioner shall decide whether the licence for the opening of the distillery should be granted or not. In deciding whether a licence 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 proposed to open the distillery and the demand or necessity for such a distillery.

(b) Purposes for which distilleries may be opened. - Distilleries may be opened for-

(1) supply of country spirit;

(2) supply of foreign liquor ;

(3) supply of spirit for the manufacture of chemicals, medicated articles, etc., for other industrial purposes ;

(4) for any or all of the above purposes combined.

(c) If the Excise Commissioner sanctions under Section 16 of the Eastern Bengal and Assam Excise Act, 1910, the opening of a distillery, he shall so inform the applicant and the Collector of the district in which the distillery is to be opened. He shall also inform the applicant the amount of security to be furnished by him for the due performance of the conditions on which a licence may be granted to him.

(d) Construction of distillery-Plans. - The applicant shall then be called upon to make arrangements for the construction of the distillery. Upon completion of the building and after the still and other appliances and apparatus have been set up, he must file two fresh copies of the plans before the Collector who shall cause them to be verified in any manner he 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, a licence will be granted by him to the applicant in the prescribed form. The applicant shall be bound to conform to the wishes of the Excise Commissioner, regarding any addition or alteration to the buildings, stills, vats or other permanent apparatus or plant which he considers necessary whether before or after the final plans are submitted, for the proper security of the revenue or to render illicit practices impracticable.

(e) Additions or alterations to buildings, stills, etc., require previous sanction of Excise Commissioner. - 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. If the Excise Commissioner so directs the officer-in-charge of the distillery may, with the permission of the Collector, allow minor alterations to be made to such buildings or stills and other permanent apparatus subject tot subsequent approval of the Excise Commissioner.

(f) Excise Commissioner may at any time verify description and plans. - 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 plans 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.

4. Payment of licence fee and security deposit and execution of bond. - Before the licence to work the distillery is granted by the Excise Commissioner, the distiller shall be required to pay a licence fee to be determined on the merit of such amount or amounts as the Provincial Government may direct, as security for the due observance of the conditions of the licence, and shall execute a bond in the prescribed from pledging the premises, stills and all apparatus and utensil employed in the manufacture of spirit, for the due discharge of all payments which may become due to the Provincial Government by way of duty, fees, rents fines penalties or otherwise under the provisions of his licence or to which the distiller may be liable by law or rules or under any engagement or bond into which he may have entered. In lieu of executing such a bond the distiller may deposit such amount as the Provincial Government may direct.

5. Period for which a licence may be granted or renewed. - The licence for a distillery may be granted for any number of years not exceeding ten as the Provincial Government may decide in each case. If the work of the licensee is proved satisfactory, it may be renewed at the discretion of the Provincial Government for a period not exceeding the same number of years on such terms and conditions as may then be decided upon.

6. Establishments and their cost. - The Commissioner of Excise shall appoint such officer and establishment as he thinks fit to the charge of a distillery. The distiller shall pay to the Provincial Government at the end of each calendar month such establishment charges as may be determined from time to time by the Excise Commissioner. The cost of establishment shall include pay as well as leave and pension contribution.

7. Quarters for establishment and office-furniture. - The distiller shall provide suitable rent-free 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 officer with such furniture as may be required for the use of the officers within the distillery.

8. Distiller to give notice of commencement and closure of working. - Every proprietor or manager of a 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.

9. Power to withdraw establishment. - In case a distiller shall cease distilling or issuing spirits 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.

10. Arrangements of still, etc. - (a) 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. Every pipe used for conveying spirit or feints must be so fixed and placed as to be visible throughout its entire length and shall, if the Excise Commissioner so directs, be coated with oil paint of a particular colour, and all joints thereof shall be sealed in such manner 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 the Excise Commissioner may direct, shall be taken by the distiller in order to protect the liquor from serious contamination by the copper.

(b) There shall be no opening into any still, condenser or refrigerator, except-

(i) for connection with the wash backs or spirit receivers,

(ii) properly secured air cocks or air valves of a number and description approved by the Excise Commissioner.

(c) Locks and fastenings. - The distiller shall provide and maintain suitable and secure fastenings and club locks or any other equally suitable locks made in India and approved by the Excise Commissioner, where necessary, to all stills, spirit receivers, fermentation rooms, store rooms, pipes etc., to the satisfaction of the Excise Commissioner. The keys of all such locks shall be kept in the personal custody of the officer in charge and the distiller, if he desires may put his own additional locks on all stills, receivers, etc. but shall be bound immediately to remove those locks, when required by the officer-in-charge to allow free inspection.

(d) Custody of duplicate keys. - Duplicate keys of all locks for fastenings and stills, receivers, vats, pipes, pipe connections, etc., should be deposited with the Treasury or Sub-Treasury Officer of the district or sub-division, as the case may be.

(e) Glass safe and sampling apparatus. - The distiller shall, if the Excise Commissioner so directs, 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 strengths and qualities may be diverted into receivers.

(f) Closed pipes for conveyance of spirit from receivers to store-room. - The stills, receivers and vats shall be so arranged that the spirit may be conveyed from the receivers to the store-room through closed pipes. All pipes and all joints thereof shall be secured and sealed to the satisfaction of the Excise Commissioner. With special permission of of the Excise Commissioner spirit collected in the receivers may be conveyed to the store-room in casks.

(g) Receivers and vats to be provided with dipping rods and to be gauged. - 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 tenth of an inch of depth may, at any time, be ascertainable. The receivers and vats shall also be gauged in such manner as the Excise Commissioner may, from time to time, direct; and no vessels 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 vessels shall be maintained in accordance with rule prescribed by the Excise Commissioner.

(h) Cocks. - Every cock kept or used in distillery shall be of such pattern and constructed in such manner as the Excise Commissioner may from time to time direct.

(i) Rooms and vessels to be marked and numbered. - 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 of each, beginning with the number one.

11. Vessels for storage. - 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.

12. Dipping place or level of vessel not to be altered. - The distiller shall not cause or allow the dipping place or level 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.

13. Material to be used. - 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.

14. Wash not to be removed from distillery. - (a) The distiller shall only distill 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 distillery, except sealed samples, forwarded by the officer-in-charge to the Chemical Examiner or to such other officer as may be appointed for the purpose of examination under the general or special orders of the Excise Commissioner.

(b) No wash or spirits to be brought into distillery. - Except with the written permission of the Excise Commissioner, no wash or spirit not prepared or manufactured in the distillery shall be brought into the distillery.

(c) Wash to be conveyed directly from wash backs to still. - All wash made in the distillery shall be fermented in the wash backs and shall be conveyed directly therefrom into the still.

(d) Redistillation. - Except with the written permission of the Excise Commissioner, the distiller shall not redistill any spirits other than those which remain in the feints or weak receiver attached to the still and which have not been removed therefrom.

15. Strength of spirit manufactured to be regulated-Destruction of spirit unfit for use. - The spirits manufactured in the distillery shall be redistilled above or below such strength and shall be subject to such periodical analysis, as the Excise Commissioner may direct, and the distiller shall be bound to take steps to remedy any defects in his product which the Excise Commissioner may consider material. If the spirit is found to be of inferior quality and unsuitable for the purpose for which it was made, it may be rejected and destroyed or otherwise dealt with under the orders of the Excise Commissioner. If the officer-in-charge of the distillery, if he is not a Superintendent of Excise, considers that the spirit to be issued is bad and unsuitable, he should at once report the matter to the Superintendent of Excise who may, pending orders of the Excise Commissioner stop its issue and ask the officer to send samples of such spirit for analysis without delay.

16. Notices. - (a) 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 back 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.

(b) Periodical stoppage of distillation. - The distiller shall comply 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 not the still.

17. Transfer of spirit from receiver to store-room. - 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.

18. Hours of work. - All operations in a distillery, which require the presence of an Excise Commissioner, shall be stopped or Sundays and on such other holidays as may be prescribed by the Excise Commissioner. The distiller shall also arrange his operations in a distillery that no Excise Officer need to be on duty for more than eight hours per diem.

19. Daily accounts to be kept by distiller. - The distiller shall keep accurate and regular daily accounts showing (1) the quantity and description of materials used, (2) the quantity of wash and spirit manufactured, (3) the quantity of wash used, (4) the quantity of spirit passed out, and (5) the quantities 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 officer of the Excise Department.

20. Samples of materials to be sent to Chemical Examiner. - Samples of materials used in the distillery for the manufacture of spirit and of spirit manufactured therefrom shall be sent to the Chemical Examiner for analysis once in July and again in December and at other times when considered necessary. The samples of any preparations manufactured should however, be paid for at the current rate but the cost of despatch of the samples and also the prescribed fee for examination shall be paid by the distiller.

21. Ejection of undesirable persons. - The officer-in-charge of the distillery may eject and exclude from the premises any person when he finds to have committed, or to be about to commit, any breach of these rules and of the Excise Law or rules made thereunder, or who is intoxicated, riotous or disorderly. Any action taken by such officer shall be immediately reported to his official superior.

22. Smoking and use of naked lights prohibited. - Smoking or the use of naked lights or fires in any portion of a buildings used for fermentation, distillation or for storage of spirit is prohibited.

23. Government not liable for loss, etc., of spirit in the distillery. - The Provincial Government shall not be held responsible for the destruction, loss or damage, by fire, theft or any other cause whatsoever, occurring to any spirit stored in the distillery or in gauging, weighment or proof. In case of fire or other accident the officer-in-charge of the distillery shall immediately attend to open it at any hour by day or night.

24. Distiller responsible for loss, etc., of spirit in distillery. - The distiller shall be responsible for the safe custody of the stock of spirit in his distillery and shall be liable to make good any loss of revenue caused to the Provincial Government by his negligence.

25. Appointment of persons in the distillery required approval of the District Collector-Order of the District Collector appealable to the Excise Commissioner. - The appointment of all persons by the distiller shall be subject to the approval of the District Collector who will have the power to order the removal from service or prohibit the appointment of any person whom he considers undesirable. The order of removal passed by the District Collector or his decision to prohibit any one's employment shall be appealable to the Excise Commissioner.

26. Control over persons entering a distillery. - All persons other than any Government Officer entering a distillery shall be under the orders of the officer-in-charge in respect of their conduct and proceedings within the distillery and shall be liable to search on their quitting the premises, at the discretion of the officer-in-charge.

Note. - The officer-in-charge must understand that the power of search is to be used with discretion. No respectable person should be subjected to search except on very good grounds for suspicion. All cases of search of persons other than menials, should be entered in the diary, with a statement of the officer's reason for his action.

27. Periodical stock taking. - (1) The Superintendent of Excise, or in his absence, the officer-in-charge of the distillery will take stock of all spirit in the distillery on the last preceding open day if the last day be a Sunday or holiday prescribed by Excise Commissioner, and the distiller shall pay to the Provincial Government, duty at the rate imposed under Section 21 of the Eastern Bengal and Assam Excise Act, 1910, on spirit manufactured, imported, exported or transported, as the case may be and on all spirit which may not be forthcoming and for which he shall be unable to account to the satisfaction of the Excise Commissioner in excess of a wastage allowance of 1½ per cent.

(2) Wastage for the purpose of collection of duty to be calculated annually and duty on excess deficiency. - 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 licence is in force :

Provided that if it shall be proved to the satisfaction of the Excise Commissioner or of such officer as he may appoint, that such deficiency in excess of 1½ per cent has been caused by accident or other unavoidable cause, the duty on such deficiency may either be wholly or partly remitted at the direction of the Excise Commissioner.

28. Procedure for stock taking. - For taking periodical stock, the gauging of spirit in vats or casks may be done by dip-rod 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 promptly measured by gallon measures and the actual deficiency accurately ascertained.

29. Calculation of duty in case of obscuration. - 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, duty shall be calculated on the quantity and strength of such spirit as ascertained before the introduction of such matter. No allowance shall be made for wastage in such spirit after the addition of such matter and before removal from the distillery. Such spirit shall be kept in a separate receptacle.

30. Distiller bound by all rules and special orders. - The distiller shall be bound by the provisions of the Eastern Bengal and Assam Excise Act, 1910, and by all rules for the management of the distillery or for issue of spirit therefrom which may be prescribed under the aforesaid Act from time to time and by the special orders which may be issued by the Excise Commissioner regarding any particular distillery and shall cause all persons employed by him to obey all such rules and orders.

31. Admittance of persons into distilleries. - Distilleries shall be open only for the entrance and exit of persons who have business with them. Except with the permission of the Collector or the Superintendent of Excise, no one except any Government Officers, distillers, contractors, and their servants, and licensed vendors who have come to purchase spirits, shall be allowed to enter the premises on any pretext. A register shall be kept of the names of all persons employed by distillers and contractors; and all recognised employees will be supplied with passes for ingress and egress.

32. Separate licence for manufacture of foreign liquor for sale. - Distillers who desire to manufacture foreign liquor for sale must take out separate vend licences on such terms and conditions as may be determined on the merit of each case.

33. Compounding and bottling of foreign liquor require separate licences. - Manufacturers of foreign liquor must take out separate compounding and bottling licences in accordance with the rules framed therefor, if such operations are carried out.

34. Bottling, blending, etc., to be conducted within the distillery enclosure. - All processes connected with bottling, flavouring, blending or colouring foreign liquor must be conducted in a separate building within the distillery enclosure.

35. Responsibility for breach of rules by servants. - If it comes to the knowledge of the distiller that any person employed by him in the manufacturing, storage, receipt, blending, reducing or issue of spirits has committed any breach of the Eastern Bengal and Assam Excise Act, 1910, or the rules framed thereunder or of the engagements entered into by him, it shall be his duty to report the matter to the officer-in-charge and to comply with the directions of that officer respecting the continued employment of such persons. The officer-in-charge shall report the matter together with the action taken by him to the Superintendent of Excise who will take thereon such action, if necessary with the approval of the Collector, as he may think fit.

36. Minimum stock for distillery. - The Commissioner of Excise may prescribe the minimum stock of spirit to be maintained in distillery.

37. Fine in case of breaches of conditions of licence, etc. - (a) In case of any breach of these rules or of the conditions of the licence or in case of any attempt, by altering the capacities of receptacles or otherwise to, deceive the officer-in-charge in gauging or proving either by the distiller or by any person in his employment the Commissioner of Excise is empowered to impose on the distiller a fine not exceeding the sum of Rs. 50 for every such breach of such rules or conditions and, subject to the control of the Provincial Government, to declare the money, if any, deposited with the said Government forfeited, and to cancel the licence.

(b) If the fine imposed as aforesaid be not paid within a date to be specified by the Excise Commissioner or the Collector, it shall be lawful for him to deduct from the sum deposited with the latter by the licensee as security for the due performance of the conditions of the licence, and for this purpose the Excise Commissioner or the Collector, as the case may be, may sell all or any of the property hypothecated.

38. Fine deducted from security deposit to be replaced. - Any sum deducted by the Excise Commissioner or the Collectors under the powers herein contained from the amount deposited by the distiller as security for the due performance of his engagements, shall be replaced by the distiller within fifteen days from the date of receipt of a notice from the Excise Commissioner or the Collector, as the case may be, informing him of such deduction having been made.

39. Prosecution not barred by imposition of fine, etc. - The imposition of a fine, or the forfeiture of deposit or the cancellation of the license under Rule 37 of these rules shall not be held to prevent the prosecution of any person for any offence which may have been committed against the provisions of the Eastern Bengal and Assam Excise Act, 1910, or the rules framed thereunder or any other law for the time being in force relating to the Excise revenue.

40. Recovery of sums due to Government. - (a) Without prejudice to the procedure prescribed for the recovery of dues under Section 35 of the Eastern Bengal and Assam Excise Act, 1910, all sums due to the Provincial Government may be recovered from the amount of deposit made by the distiller or by sale of the premises, stills and other things pledged under the bond.

(b) Disposal of liquor on expiry of licence. - On the expiry of the licence, either on account to expiry of the term, or on account of cancellation or suspension, the Excise Commissioner may take over or permit successor of the distiller to take over the balance of liquor in the distillery at cost price or may required the distiller forthwith to remove all liquor remaining within the distillery on payment of full duty.

(c) If the distiller fails 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 may be recovered from him; 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.

(2) Breweries

Licensing and Regulation of Breweries

Premises and Licence

41. Application for brewing licence. - (a) Every brewer for sale of beer shall, before he begins to brew, deliver to the Excise Commissioner through the District Collector a description in writing signed by himself, of all premises, rooms, places and vessels intended to be used in his business, specifying the 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 on some conspicuous part of each of the aforesaid vessel, there shall be legibly painted in oil colour the name of the vessel, utensil 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.

(b) Inspection of premises and grant of licence. - Before the licence to brew is granted, an Excise Officer authorised by the Excise Commissioner shall inspect the premises, etc., compare the same with the particular stated in the aforesaid written description and certify accordingly. If the description be found satisfactory and if on the report of the District Collector the applicant is considered a fit person to receive a licence, the licence shall be granted by the Excise Commissioner on such terms and conditions as may be imposed and on payment of such fee as may be determined in each case by him with the approval of the Provincial Government. The term of the licence will be for one year.

(c) Licence to be renewed annually. - The licence for a brewery must be renewed annually.

Sugar

42. Storage and use of sugar. - 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 into any other part of the brewery except in pursuance of any entry under Rule 45 of these rules for use in a brewing.

Vessel

43. Manner of fixing vessels. - Mash tuns, underabacks, wort receivers, coppers and collecting and fermenting vessels shall be so placed and fixed that the contents can be accurately gauged or measured.

44. Marking. - (a) The name and number of each vessels shall be legibly painted in oil colour on some conspicuous part thereof, according to the purpose for which it is intended to be used.

(b) Position, etc., not to be altered without notice. - The brewer shall not begin to construct, nor alter the shape, position or capacity of, any mash tun, underback, wort 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 (a) of Rule 41 supra.

Brewing Book

45. Particulars to be entered in brewing book. - The Excise Officer authorised by the Excise Commissioner shall deliver to every brewer a book in which the brewer shall enter in the proper column 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 be used and the hour when all the worts will be drawn off the grants in the mash tun.

46. Notice before brewing. - The Excise Commissioner may required any brewer to send to the proper officer, 48 hours before brewing, a written notice of his intention to brew.

47. Further entries in brewing book. - The brewer shall also enter in the same book prescribed under Rule 45 above 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.

48. Brewing book, to be kept on premises. - 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 41 supra at all times accessible to the officer and ready for his inspection.

49. Saccharometer. - An approved Saccharometer and tables shall be used to ascertain the quantity of worts by relation to gravity.

50. Highest account of worts to be charged with duty. - The highest account of worts shall be accepted and charged with duty, whether it be that entered by the brewer or that found by the Excise Officer after the entry of the worts collected has been made.

51. Determination of original gravity. - 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 Chemical Examiner or by such other person as may be appointed for the purpose by the Government of Assam, in such manner as shall be approved by Excise Commissioner.

52. Increase in original gravity. - If at any time the original gravity of any worts contained in the collecting or fermenting vessel shall be found to exceed by five degrees that entered by the brewer, or ascertained by the Excise Officer, the Excise Commissioner may deem such worts to be the produce of a fresh brewing and charge duty accordingly.

53. Brewing book is Government property. - The brewing book is the property of the Government.

54. Altered or false entry in brewing book. - The brewer shall not cancel, obliterate or alter any entry or make any entry which is untrue in any particular.

55. Security may be required. - Before the licence to work a brewery is granted the brewer may be required to make a deposit with the Collector of the District, of such amount as the Provincial Government may direct as security for the due observance and of the conditions of the licence.

56. Security liable for discharge of duty, fees, etc. - The said security deposit shall be at the disposal of the District Collector for the due discharge of all payments which may become due to the Provincial Government by way of duty, fees, fines penalties or otherwise, under the provisions of a licence or to which the brewer may be liable by law or by rules or by any engagement or bond in which he may have entered.

57. Date for payment of duty. - 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 Excise Commissioner for payment of duty.

58. Restriction on removal of beer. - No worts of beer shall be removed from the brewery until the duty imposed under Chapter V of the Eastern Bengal and Assam Excise Act, 1910, has been paid, or until a bond for payment of such duty under Section 11 of the aforesaid Act has been executed for the payment thereof:

Provided that the quantity of worts of beer which may have issued without payment of duty as aforesaid shall not exceed the quantity the duty leviable of which is covered by the said bond.

59. Pass required to cover from brewery. - No wort or beer which has not paid the duty imposed under Chapter V of the Eastern Bengal and Assam Excise Act, 1910, shall be removed from the brewery and beyond its premises without a pass issued by the Collector or by any other officer empowered in this behalf by the Provincial Government:

Provided that if a brewer has duly executed a bond under Section 11 of the aforesaid Act, such brewer is authorised to issue the pass.

60. Concealment of worts, etc. - The concealment of worts or beer, and the fraudulent increase of quantity or gravity, after an account has been taken and the duty has charged entail penalties imposed under Sections 56 and 68 of the Eastern Bengal and Assam Excise Act, 1910.

Mode of Working

61. Collection and removal of worts. - All worts shall be removed successfully 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 an account has been taken by the Excise Officer, or until after the expiration of twelve hours from the time at which the worts are collected.

62. Time for collection of worts. - All the produce of a brewing shall be collected in the collecting or fermenting vessels with twelve hours from the time when the wort has commenced running into the collecting or fermenting vessel.

63. Brewings to be kept separate. - 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 Excise Officer.

64. Mixing of worts. - 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.

65. Vessels not to be used for returned beer, etc. - No returned beer or fermented liquor shall be put into any of the brewing or fermenting vessels described under Rule 41.

Scale and Weights

66. Scale and weights and assistance to inspecting officer. - Every brewer shall provide and maintain scales and weights as prescribed by the Excise Commissioner and shall render assistance to any inspecting officer in taking accounts.

Wastage

67. Allowance for wastage. - An allowance of 10 per cent shall be made from the monthly total of the charges on account of wastage.

68. Remission of duty in case of accidental loss. - Duty may be wholly or partly 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 for sale; provided that satisfactory evidence of such loss has been produced to the Excise Commissioner.

Allowance for Sour or Spoilt Beer

69. Allowance for spoilt beer. - Written application must be made to the Excise Commissioner for allowance for sour or spoilt beer.

70. Destruction of sour or spoilt beer. - There must be satisfactory evidence to enable the Excise Commissioner to decide whether the beer can be identified with its proper brewing, subject to the following rules. If he is satisfied on this point, he will sanction the destruction of the beer in presence of Excise Officer.

71. Brewer's declaration. - The brewer must sign a declaration that the beer was brewed by him and had never left his premises, and that no part of it consists of 'bottoms' or 'returns' from vendors or other customers.

72. Samples. - Representative-samples must be taken and sent to such laboratory as the Excise Commissioner may decide upon.

73. Destruction of spoilt beer. - The Excise 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 ana record a note of the fact in the brewing book.

74. Credit of duty on spoilt beer allowance. - On receipt of a satisfactory report from the laboratory, the brewer may be credited with the proper amount of duty.

Materials

75. Use of deleterious matter may be prohibited. - The Commissioner of Excise may prohibit the use of any material in the manufacture of beer which is, in his opinion, of deleterious nature.

76. Analysis of samples. - The Excise Officer or any inspecting officer may take, without payment, for the purpose of analysis samples of any beer or material used in the manufacture thereof.

77. Addition of finings, etc., to beer. - A brewer for sale, or a dealer in or a retailer of beer, shall not dilute, adulterate or add anything to beer, except finings or other matter,sanctioned by the Excise Commissioner.

78. Register to be kept up. - The following registers shall be maintained in the brewery-

(a) A book showing the quantity of beer manufactured and issued, the names and places to which the beer has been consigned and the balance remaining in store after each transaction.

(b) A book showing particulars and original gravity of beer which has been returned unsold to the brewery.

79. Quarterly account. - On the 7th of the month following the close of each quarter, an account shall be forwarded by every brewer to the Collector of the district, in which shall be shown the total quantity of beer issued during the quarter, the amount of duty paid, the quantity of beer returned unsold to the brewer and the amount claimed or received as refund of duty. The Collector shall, after testing the correctness of the entries, forward a copy to the Excise Commissioner for record in his office by the end of the month at the latest succeeding the close of the quarter.

80. Quarterly examination of stock. - The accounts of brewery and the stock of beer in hand in it shall be examined by the Collector, or the Superintendent of Excise or by any other Excise Officer authorised in this behalf by the District Collector once a quarter. If the quantity of beer in stock in the brewery on such examination be found to exceed the quantity shown in hand in the stock account, the brewer shall be liable to pay duty on such excess at double the rate prescribed for ordinary issue. If the quantity be found less than that shown in the stock account, the cause of the deficiency shall be enquired into and the result reported to the Excise Commissioner who may direct the levy of a fine not exceeding double the amount represented by the duty on such deficiency; Provided that any deficiency not exceeding 10 per cent shall be disregarded, an allowance to this extent being made to cover loss in bulk due to evaporation, ulage and other contingencies within the brewery.

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