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The Punjab Brewery Rules, 1956
Published vide Punjab Notification No. GSR 249/PA-1/14/Sections 21, 59 and 62 dated 21th October 1962
Last Updated 21st August, 2020 [pu202]
(a) deposited a sum of [rupees ninety lakh] in cash as license fee; and
(aa) deposited as security in cash or in National Savings Certificates for the fulfilment of all the conditions of his licence a sum of be fixed by the [Excise Commissioner] which shall not be less than Rs. 20,000/- or more then Rs. 50,000/- in amount [or given a bank guarantee of Scheduled Bank as security for an amount equivalent to the aforesaid sum for the aforesaid purpose]
(b) satisfied the [Excise Commissioner] that the proposed buildings, plant and apparatus to be used in connection with the business of brewing, storage issue of beer are built in accordance with the prescribed regulations and due precaution has been taken against fire.
(1) He shall keep the book in some part of his license premises ready at all times, for the inspection of the Inspector and other officers, and shall permit any Excise Officer who is authorised to inspect the brewery at any time, to inspect the same and make extract therefrom.
(2) He shall enter separately in the book the quantity of malt, corn, sugar, hops and hop substitutes which he intends to use in his next brewing, and also the day and hour when such next brewing is intended to take place.
(3) He shall make such entry so far as respects the day and hour of brewing, twenty-four hours at the least before he shall begin to mash any malt or corn or dissolve any sugar, and so far as respects the quantity of malt, corn, sugar, hops and hop substitutes two hours at the least before the hour entered for brewing.
(4) He shall, two hours at the least before the hour entered for brewing, enter the time when all the worts will be drawn of the grains in the mashtum.
(5) He shall within one hour of the worts being collected in the fermenting vessels, or, if the worts be not collected before six in the afternoon, before eight in the forenoon of the following day, enter the dip and gravity of worts produced from each brewing, and also the description and number of the vessels into which the words have been conveyed.
(6) He shall, at the time of making any entry insert the date when the entry is made.
(7) He shall not cancel, obliterate or alter any entry in the book, or make therein any entry which is untrue in any particular; should it be necessary to correct any entry, a line shall be drawn through the incorrect entry in such a manner as to leave it distinctly visible and the amended entry shall be inserted above it; every correction shall be initialled by the person making it at the time.
(8) He shall, if so required by the [Excise Commissioner] send notice in writing to the Inspector, of his intention to brew forty-eight hours before such brewing is to take place.
30. The licensee shall keep the total produce or brewing separate from the produce of any other brewing for the space of twenty-four hours, unless an account of the first mentioned produce shall have been sooner taken by the Inspector. 31. The licensee shall not mix the produce of one brewing with that of another except in his store vats or casks, unless he shall have given previous notice, in writing, to the Inspector, and he shall specify the quantity and gravity of the worts when mixed. 32. All grains in a mashtum must be kept untouched for a space of one hour after time entered in the book, as the time for the worts to be drawn off, unless the Inspector has attended and taken account of such grains. 33. All worts shall be removed successively and in the customary order of brewing to the underback, coopers, cooler and fermenting vessels, shall not be removed from the last named vessels until an account has been taken by the Inspector or until after the expiration of twenty-four hours from the time at which the worts are collected in these vessels. 34. When worts shall have commenced running into a fermenting vessels, the whole of the produce of the brewing shall be collected within eighteen hours. 35. (1) The brewery shall issue beer to the L-1 licensees against duty paid permit issued by the Excise Officer of the district. (2) [The Inspector shall maintain a register in form B-15 showing issue of beer made to any other State.] [Provided that entire stock of beer to which brew has been added but which is still in the pipeline and is lying as semi-finished closing stock as on 31st March, 2002 shall be subject to levy of duty when the same is sold as finished Beer to L-1 licensees on or after 1st April, 2002.] 36. If the license objects to the amount of the duty demanded from him, may move the Collector to revise the charge. But no revision will be undertaken unless and until all sums demanded under preceding rule have been paid. In the event of the original charge being found incorrect any excess levied from the licensee will be refunded to him and if the amount claimed from him is found to be less than that actually due, he will be called upon to pay the difference at once into a Government treasury. 37. (1) When beer upon duty has been charged or paid is destroyed, while on the entered premises of the licensee, by accident or fire or other unavoidable cause or when such beer, whether it has left the entered premises of the licensee or not becomes unfit for consumption the [Excise Commissioner], may on receipt of a formal claim from the licensee, through the Collector order a remission or refund of duty. (2) If the beer has been returned, the fact must be reported to the Excise Staff as soon as the invoice has been received and the consignment checked on receipt and a claim prepared and attested by the Excise Inspector atonce. (3) If the beer has been destroyed by accident or fire or other unavoidable cause or has been spoilt, while on the entered premises, as soon as the fact comes to the notice of the brewer, he must report, it and if the Excise Staff is satisfied a claim will be prepared and attested by the Excise Inspector at once. But no refund will given if there is reason to believe that the beer has been spoiled more than six months before it was brought to notice. (4) The claim must contain :-(a) a declaration that the beer which is the subject to the claim was brewed by the licensee :
(b) a statement of the circumstances to which the claim is due;
(c) a statement of the date or dates on which the beer was brewed, and the quantity and original gravity of each lot of beer referred to in the claim.
(5) When required to do so, the licensee must give satisfactory proof of any fact mentioned in the claim. (6) Any remission or refund that is granted shall be at the rate at which the beer which is the subject of claim was charged. (7) The necessary calculations shall be as follows :-(a) When the beer that is the subject of the claim has not left the entered premises of the licensee, a deduction of two per cent shall be made from the actual quantity in litres of such beer. The amount to be remitted or refunded shall be calculated on the remainder.
(b) When the beer that is the subject of the claim has left the entered premises of the licensee, there shall be made from the actual quantity in litres of such beer a deduction, equivalent to such amount of added water as the report of the Chief Chemist, Central Revenues, Control Laboratory, New Delhi, may show to be in beer. From the quantity remaining, a further deduction of ten per cent shall be made. On the final balance, so obtained, the amount to be remitted or refunded shall be calculated. Refunds of duty on quantities of 455 litres of beer or less will not be granted.
(8) When the[Excise Commissioner's] orders to that effect have been received the Collector shall make the remission or refund either (a) (when the claim is in respect of destroyed beer) at once, or (b) (when the claim is in respect of beer unfit for consumption) as soon as the Excise and Taxation Officer furnishes a certificate in Form B-9 or in Form B-10 that the beer has, with the previous sanction of the Collector, been either (i) destroyed in his presence and that of the inspector or other officer deputed by the Collector, or (ii) distilled, or (iii) turned into vinegar. 38. Licensees shall be bound by all additional rules for the control breweries which may hereafter be prescribed under the existing law, or under any law which may hearafter be enacted and by all special orders issued by the [Excise Commissioner] with regard to individual breweries; and shall cause all persons employed by them in their breweries to obey all such rules. 39. The license to work a brewery shall carry with it the right to bottle on the premises of the brewery, the beer made therein. 40. Beer shall be bottled of any colour or description having a capacity of 650 millilitres and 325 millilitres, with necks suitable for sealing with crown corks [or in two piece aluminum cans of such capacity as may be approved by Excise Commissioner] : Provided that the use of bottles of existing capacities of 21 to 27 ounces many continue subject to the condition that there equivalent capacity in metric units in indicated on the tables affixed to them; [Provided further that the licensee shall label each bottle of beer after bottling, with a label depicting the words 'date of manufacturing' alongwith 'the date of expiry' and printing the words 'Best before six months.] 40A. [-] 40B. [-] [40C. The B-1 Licensee shall be allowed to manufacture and store Beer subject, however, to the following conditions, namely: -(a) a licensee shall have valid permits for supply within or outside the State;
(b) the licensee shall be allowed in anticipation of permits, to manufacture upto ten percent of the product supplied in the last financial year or upto thirty-nine thousand bulk litre of Beer, whichever is more;
(c) if a licensee intends to store more liquor for some business requirements, then the Deputy Excise and Taxation Commissioner (Distillery), shall have the power to enhance the limit by directing the licensee to deposit an amount in the shape of a Bank Guarantee as specified by the Government.
40D. (1) The B-1 Licensee shall install the mass flow meter on the pipelines between the BBT tanks and the Bottling area points. (2) The rest of the procedures regarding measurements in the pipelines and operations of the mass flow meter shall be such as provided in the Punjab Distillery Rules, 1932. In case of any difficulty in application of the said provision, the matter shall be referred to the Government, for decision.] [41. In all matters not specified in these rules, the Punjab Distillery Rules shall apply mutatis mutandis].Form B-1
License to work a brewery and to bottle beer made therein
License to work a brewery is hereby granted to ______________ at ___________ in the District of _____________ subject to the rules prescribed in the Punjab Brewery Rules (a copy of which is herewith attached) and to such other rules for the security of the revenue as the Financial Commissioner may issue from time to time, the infraction of any of which rules with intent to defraud the revenue, will involve forfeiture. Dated ________Collector
Form B-2
Brewer's Entry
I/We licenced brewer, do hereby withdrew all former entries and do now make entry of the following rooms, places and vessels in my/our brewery situate at____________ in the district of_____________ Name__________________ Residence_____________ Date__________________ ______________________|
Here enter full ) |
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____________________ |
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Name_______________ |
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Date________________ |
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If incorrect, the )_______ |
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Inspector's Name____________
Dated___________ Examined and passed_________
Form B-3
Licensee's Bond
This Indenture made the_____________ day of_____________ 19_________. Between___________ son of________ caste_________ resident of________ (hereinafter called the Mortgagor) of the one part AND the Governor of Punjab (hereinafter referred to as the Government) of the other part. Whereas the Mortgagor was on the_________ day of_______ 19_______ granted licence to work a Brewery at_____ in accordance with the Punjab Brewery Rules which said licence is in terms of B-I attached to the said Rules. And whereas by Rule 6 of the said Rules the Mortgagor is required to execute a mortgage bond for the due discharge of all payments which may be or from time to time become payable by him to the Government on account of the working of the said Brewery. Now this Indenture Witnesses that in compliance with the said 6th Rule and in consideration of the grant to the Mortgagor of the said licence to work the said Brewery at_________________ the Mortgagee hereby covenants with the Government________________ to pay to the Government_____________________ all such payments as may be or from time to time become payable in connection with the working of the said Brewery on the days that such payments shall fall due and in further compliance with said 6th Rule and for the same consideration aforesaid the Mortgagor as full proprietor hereby grants, conveys, and assigns. All those hereditaments, and premises situate in___________ and more particularly described and specified in the schedule, hereto attached and delineated on the plan, hereto annexed, and thereon coloured____________ together with all stock of beer, apparatus, and utensils, employed in the manufacture, and storage of beer now or hereafter, from time to time, to be brought on the said premises, together with all easements, rights and things appurtenant, or reputed appurtenant to the said premises, and all the estate, right, title, claim and demand, whatsoever of the Mortgagor, into and upon the said premises, and the said stock of beer, apparatus, and utensils and every part thereof, to hold the same unto and to the use of the Government_________ and assigns, in full proprietary right, for every subject to the proviso for redemption, hereinafter contained. And the Mortgagor for himself, his heirs, legal representatives and assigns, hereby covenants with the Government________ that he, the said Mortgagor, now has good right to grant the hereditaments and premises, and stock of Beer, apparatus, and utensils, hereby granted, or expressed so, to be unto and to the use of the Government in manner aforesaid that free from encumbrances. And that whensoever in exercise of the powers hereinafter reserved to the Government, sale shall be made of the said premises stock of beer, apparatus and utensils, hereby granted or expressed so to be, or any part thereof, the Government and any other person or persons who may purchase the same, their heir, legal representatives and assigns, shall and may at all times thenceforth quietly possess, and enjoy, the same and receive the rents and profits thereof, without any lawful eviction, interruption, claim, or demand, whatsoever, from or by the Mortgagee, any person, rightfully claiming from, under or in trust for him and that free from encumbrances. And further that he, the Mortgagor, and all other persons, having or lawfully or equitably claiming, any estate, or interest, in the said hereditaments, and premises stock of beer, apparatus, and utensils, or any part thereof, shall from time to time and all times thereafter, at his or their own cost, during the continuance of this security and afterwards, at the cost of the person or persons requiring the same, do and execute, or cause to be done, or executed, all such acts, deeds and things for the further and more perfectly assuring the said hereditaments and premises unto and to the use of the Government and other persons aforesaid in manner aforesaid, as shall or may be reasonably required and it is hereby agreed that if the Mortgagor shall, during the continuance of the said License, make to the Government all such payments, in respect of the working of the said Brewery, as may be, or from time to time become payable, by the Mortgagor, the Government shall on the determination of the said licence (but subject to the proviso hereafter contained) at the request and cost of the Mortgagor, his heirs, or legal representatives, recovery and reassigns the said hereditaments, and premises stock of beer, apparatus, and utensils, hereby granted unto the Mortgagor, his heirs, or legal representatives as he or they shall direct and in the meantime and until default shall be made by the Mortgagor in the due payment as afore said, the Mortgagor shall continue in possession and receipt if the rents and profits of the said hereditaments and premises and the stock of the beer, apparatus, and utensils thereon, and it is hereby a agreed and declared and the true intent and meaning of the parties hereto is, that if default shall be made by the Mortgagor, in the due payments aforesaid, or any of them, then and in such case, and immediately, thereupon, or at any time thereafter, or from time to time, as occasion shall require, it shall be lawful for the Government or their officers, or servants, duly authorised in that behalf, and notwithstanding, the dissent, or opposition of the Mortgagor, his heirs, or legal representatives, to enter into and upon (whether in or out of possession) to make sale, and absolutely dispose of the said hereditaments, and premises, stock of beer, apparatus, and utensils, hereby granted or expressed so to be or any part thereof, by public auction, or by private contract, and for such price or prices as to the Government shall appear reasonable, with liberty to buy in the same or any part thereof. And for effectuating any such sale, it shall be lawful for the Government to do, make and enter into all necessary acts, deeds, conveyances and assurances, whatsoever, and it is further declared, by and between the parties hereto that such acts, deeds, conveyances, and assurances, done, made or executed, under or by virtue of these presents shall be good, valid and effectual, whether the Mortgagor, his heirs, or legal representatives shall or shall not join therein or assent thereto and shall bind the Mortgagor, his heirs, or legal representatives, and all other persons claiming under him or them and it is hereby further agreed and declared that the power of sale hereinbefore contained shall and may be exercised and that all things to be done in pursuance thereof, shall be good, valid, and binding, notwithstanding that no decree of any Court of law or equity, for barring or for closing the equally of redemption of the Mortgagor, his heirs or legal representatives, shall have been previously obtained, but his power of sale is given to addition to the ordinary remedies of foreclosure. And that the receipts in writing of the Financial Commissioner for the time being for all moneys to arise from any such sale or sales shall be good and sufficient discharge to the persons paying the same and shall exonerate such persons from all responsibility in respect of the application or non-application of the same nor shall he or they be fond to enquire whether the sale was regular or authorised under these presents; provided always and it is hereby agreed and declared by and between the parties hereto that on the determination or cancellation of the said License, the above mentioned hereditaments, and premises and stock of beer, apparatus and utensils, shall not be at once reconveyed and reassigned to the Mortgagor, his heirs, or legal representatives, but shall be and remain mortgaged with the Government for the term of six months as security for the payment of any sums due by the Mortgagor in connection with the working of the said Brewery : Provided always that the reconveyance at any time of the said premises hereby granted or expressed so to be, shall not be deemed to effect the right of the Government to take proceedings against the Mortgagor, in case any breach of the conditions, herein set forth, shall be discovered after reconveyance and assignment. In witness whereof the parties to these presents have hereunto set their hands on the dates hereinafter mentioned respectively.|
Signed and delivered by the
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Witness - |
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1. __________________________) |
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Signed by___________________) |
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Form B-4
Register Of Gauging Table
(To be maintained by the Brewery Inspector)
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Depth |
Diameters
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Incumbrances |
Area
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1 |
2 |
3 |
4 |
Mean |
Depths |
Areas |
Gross |
Net |
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2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
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Contents in litres |
Tabulation |
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Dry millimetres |
litres
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Area of 2.54 millimetres one-tenth of an inch |
Dry millimetres |
litres
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Area of 2.54 millimetres one-tenth of an inch |
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11 |
12 |
13 |
14 |
15 |
16 |
17 |
18 |
19 |
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Form B-5
Brewing Book
Quarter ending______________
To be maintained by the licencee
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When entry made |
Notice to
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Quantity to be used of
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Date |
Hour |
Number of Brewing |
Mash, malt or corn |
Dissolve Sugar |
Malt |
Unmelted Corn |
Sugar |
Hops |
Hop sub-stitutes |
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Date |
Hour |
Date |
Hour |
Bushels |
Bushels |
Kilo-grams |
Kilo-grams |
Kilo- grams |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
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Time when wort will be drawn off grain in the mushtun |
When collected
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Worts collected
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Initials
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Date |
Hour |
Date |
Hour |
Vessel |
Dip. |
Gravity |
Brewer's |
Inspector's |
Remark |
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No. |
Name |
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13 |
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Form B-6
Survey Book
________________Brewery
(To be maintained by the Brewery Inspector)
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PARTICULARS IN BREWING BOOK |
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Date and hour of survey |
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Notice to |
Quantity to be used of |
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Number of brewing
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Mash, Malt or Corn |
Dissolve sugar
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Malt |
Unmelted corn |
Sugar |
Hopes |
Hopes Substitutes |
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Date |
Honour |
Date |
Hour |
Date |
Hour |
Bushes |
Bushes |
Kilo-grams |
Kilo- grams |
Kilo-grams |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
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Time when wort will be drawn of grain in the mushtun |
Worts collected
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Mashtuns
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Quantity from gauge of grains |
Percentage over or under quantity entered
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Sugar dissolving vessels
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When collected |
Vessel |
Areas |
Areas |
Bushes |
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Hour |
Number |
Name |
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14 |
15 |
16 |
17 |
18 |
19 |
20 |
21 |
22 |
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Under Backs or worts receivers |
Coppers Heating Tanks
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Hop Backs
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Coolers
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Refrigerators
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25 |
26 |
27 |
28 |
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31 |
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Form B-7
Bear Duty Voucher 3
Quarter ending_________ 19_________________
(To be prepared by the Brewery Inspector)
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Particulars to be filled in for the Brewery |
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Name of Brewery |
Actual Bulk litres manufactured |
Wastage allowance |
Net litres of beer changed with duty |
REMARKS |
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D. |
D. |
D. |
D. |
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Dip |
Grav |
Dip |
Grav |
Dip |
Grav |
Dip |
Grav |
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35 |
36 |
37 |
38 |
39 |
40 |
41 |
42 |
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5 |
6 |
7 |
8 |
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D. |
D. |
D. |
D. |
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Dip |
Grav |
Dip |
Grav |
Dip |
Grav |
Dip |
Grav |
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43 |
44 |
45 |
46 |
47 |
48 |
49 |
50 |
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Quantity of worts collected
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Charge from material calculated at 1050
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Percentage of wort over or under material charge columns 52 and 53 |
Number of brewing
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REMARKS
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Inspector's Initials |
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Actual Bulk litres |
Actual Bulk litres calculated at 1050 |
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52 |
53 |
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56 |
57 |
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FORM B-8 |
FORM B-8 |
FORM B-8 |
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No. Foil |
(To be prepared by the Brewery Inspector) |
No. Coupon |
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Notice to pay Beer duty Quarter ending________________ Net Litres changed with duty____ ___________________ amount ________________________ Inspector)
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No. Counter foil |
Acknowledgement of receipt of Beer Duty |
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Notice to pay Beer Duty |
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Shri_____________ Licensed___________ brewer |
Coupon to be forwarded by the Treasury Officer to the Inspector after payment has been made and to be by him attached to the foil |
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Dated_______________ |
At_____________________ |
__________________ |
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You are hereby directed to pay into the Government Treasury at_______ within five days of the receipt of this notice the sum of rupees__________ (N.P.)__________________, being the duty chargeable at per litres upon_________ net litres of Beer brewed by you in the quarter ending___________ |
To the Excise Inspector, |
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___________ Brewery. |
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You are hereby informed that rupees__________ N.P.___________ have been paid into the Government Treasury at_____ on_________ 19_________ by__________ on account of Beer duty. |
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Rs.____________________ |
(Sd.)___________ |
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_________ District |
Treasury Officer |
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_________ Collector |
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Dated______________ |
Dated_____________ |
N.B. - This notice must reach the brewer not later than the 11th day of the quarter following that to which the duty relates. The amount of duty should be forwarded by him to the Treasury together with the attached coupon.
Form 8-9
Distinction Certificate
We hereby certify that_________ litres of beer, brewed by Mr._____________ licenced brewer at____________________ on which duty has been recovered, were this day taken account of by us under Financial Commissioner's Order No. __________, dated_________________ and estroted in our presence. Dated this_____________ day of______________ xxx______________________________ Excise and Taxation Officer
______________ Inspector
To the Collector. ____________ District.Form B-10
Certificate as to spoilt Beer used in distilling or for conversion into Vinegar
We hereby certify that______ litres of beer, brewed by__________ licenced brewers at_________ on which duty has been, recovered were taken account of by us, under___________ Financial Commissioner's Order, No.________ dated_____________ on___________ and we further certify that the beer in question has since been distilled in the firm's distillery at_______ Dated this_______________ day of____________ 19_______________________ Excise and Taxation Officer
Inspector
To The Collector, _____________ District.Form B-11
Abstract of brewing operations during the quarter ending__________ 19_____________ in the brewery
(To be prepared by the Brewery Inspector and to be submitted to the Financial Commissioner not later than the 2nd of the month succeeding the quarter).
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Number of brewings during the quarter |
Materials used in the brewing |
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Malt |
Unmalted corn |
Sugar |
Hops |
Hops-substitute |
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Bushels |
Bushels |
Kilograms |
Kilograms |
Kilograms |
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Worts produced from materials |
Percentage over or under materials charge
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Net litres charged with duty
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Amount of duty |
Remarks
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Actual Bulk litre |
Actual bulk litres calculated at 1055 |
Charge from materials calculated at 1055 |
Rs. |
[N.P.) |
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Form B-12
General Register
_________ Brewery
PART I - Duties performed by Sub-Inspector in the district
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Date and hour of starting |
Names of places or shops visited |
Brief abstract of duties performed |
Date and hour of return |
Sub-Inspector's Initials |
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Date |
Hour |
Date |
Hour |
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Part 2
Saccharometers
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Date when received |
Number of instrument |
When taken into use |
When taken out of use |
How disposed of |
Remarks |
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Part 3
Thermometers
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Number of instruments in hand |
Number received |
Date when received |
Defective Instruments
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Remarks |
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Number taken out of use |
Date |
How disposed of |
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Part 4
Gauging Rods
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Date when received |
Description of rod |
Length of rod in millimetres and tenths |
When taken into use |
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Part 5
Government Furniture
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Date when received |
Description of article |
Number of pieces |
Remarks |
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Part 6
Quarterly Return
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Quarter ending
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Number of brewing during quarter
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Material used in brewing |
Works |
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Malt |
Unmalted corn |
Sugar |
Hops |
Hops substitutes |
Actual bulk litre |
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Bushels |
Bushels |
Kilograms |
Kilograms |
Kilograms |
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Produced from materials |
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Actual bulk litres calculated at 1055 |
Charge from materials calculated at 1055 |
Percentage over or under materials charge |
Net litres charged with duty |
Amount of duty |
Number of notice in form B-8 |
Date of payment |
Remarks |
Initials |
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Rs. [NP.] |
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PART 7 - Sample of Malt, Worts, Etc., taken for Analysis |
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Description of samples |
Purpose for which taken |
When taken |
If worts or beer, initial gravity |
Results of analysis |
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Part 8
Monthly Statement Showing in Litres Issued from the Brewery at_________ As well as Sales from its Agencies and Tenancies During______
(To Be Substituted By The Licensee To The Brewery Inspector Not Later Than The 15th of Every Month)
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Manufactured during the month |
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Beer bottled or unbottled |
Last Balance |
Total litres manufactured column No. 51 of form B-6 |
Loss in fermentation |
Remainder difference between columns 3 and 4 |
Quantities returned during the month |
Receipts after conversion into bottle |
Excess recovered in bottling |
Total of columns 2 to 8 |
Issues for bottling |
Issues to agencies and tenancies |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
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Unbottled__ |
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Bottled ___ |
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Total |
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Direct sale from the brewery
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Total of columns 10 to 13 |
Wastage |
Total of columns 14 and 15 |
Balance difference between columns 9 and 16 |
Sale from Agencies and Tenancies to
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Total sales during the month columns 12-13 and 18-19 |
Remarks |
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Licensed vendors |
Regimental canteen |
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Licensed vendors |
Regimental canteens |
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12 |
13 |
14 |
15 |
16 |
17 |
18 |
19 |
20 |
21 |
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Part 9
Register of correspondence and orders and action taken thereon
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Date |
No. |
From or to whom |
Abstract |
Action taken |
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Form B-14
Quarterly statement showing the quantity of beer issued to troops in Punjab and other States from the brewery for the quarter ending
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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Name of State
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No. of litres issued |
Duty per litre
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Total amount
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Remarks
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Issue in litres |
Wastage allowance |
Net litres charged with duty |
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Bulk ____ |
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Bottled ____ |
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Form B-15
Register regarding issue of beer from___________ Brewery
(To be maintained by the Excise Inspector_____________ Brewery)|
Date |
No. of pass |
Name of applicant |
Place of destination |
Total litres of beer issued |
Transit wastage allowance |
Net litres of beer issued |
Duty leviable |
Duty how accounted for |
Remarks |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
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Form B. 15-A
Register showing the amount of duty realised from the_________ Brewery on collection of daily brews
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1 |
2 |
3 |
4 |
5 |
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Date of collection |
Number of brew |
Total quantity collected |
Issued on bond |
Total litres of beer after deducting issued in bond |
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6 |
7 |
8 |
9 |
10 |
11 |
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Wastage allowance at 10 per cent
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Net litres of beer chargeable with duty
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Amount of duty leviable
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Duty how accounted for |
Number of treasury challan
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REMARKS
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Date of payment into treasury |
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Haryana Amendment
(For 10% in Column No. 6 the words and figures 7% shall be substituted GSR 60/PA1/14/Secs. 21 and 59 Amd (1) 86 dated 22-8-1986.
Form B-16
Bond regarding payment of duty on beer at the end of each quarter.
This agreement made the________ day of___________ between the________ (hereinafter referred to as the licencee) of the one part AND the Governor of Punjab (hereinafter referred to as Government of the other part :- WHEREAS the licencee has applied that the duty on beer may be deferred for payment till the close of each quarter, under rule 35 of the Punjab Brewery Rules framed under the Punjab Excise Act 1 of 1914, on furnishing security and executing a bond; AND WHEREAS the Government hath agreed to accord such permission subject to the terms and conditions hereinafter appearing; Now, Therefore, These Presents Witness That in pursuance of the above agreement the Licensee :-(a) having deposited in the Government Treasury at__________________ Government of India Promissory Notes or in National Saving Certificate as per detail in the Schedule hereunto annexed of the face value of Rs._________ and of the present market value of Rs________, or
(b) having furnished a guarantee by the State Bank of India_________________ in the form hereunto annexed,
to be held as security for the payment of duty on beer manufactured at the brewery, the Government both hereby grant and give permission to the licencee to manufacture beer covered by his licence and defer payment of duty on beer till the close of each quarter subject to conditions following which said conditions the Licensee both hereby binds himself to observe and fulfil that is to say :- 1. The licencee shall pay into Government Treasury at______________ not later than the fifteenth days of the month succeeding the quarter in respect of which the duty was charged, such sum of money as may become due and payable or beer manufactured during the said quarter. 2. No beer shall be manufactured or issued and removed from the said brewery under this agreement except under and subject to the written permission previously had and obtained of the Collector of__________ district or of other such officer as the said Collector may appoint in this behalf. 3. In the absence of____________ day's notice to the contrary at any time by the Collector___________ district, this agreement shall remain in force during the financial year________, and during each subsequent financial year for which the Collector may in his discretion renew it. 4. Should the Licensee fail to observe or carry out in its entirety any of the conditions of the agreement it shall be competent to, and lawful for, the Collector of_____________ district to cancel and put an end to this agreement by giving the licencee fifteen days' notice in writing of such revocation and cancellation. 5. The licencee shall be bound by and shall duly observe such other terms, conditions and rules as the Collector of__________ may in his discretion from time to time impose. 6. On the termination of this agreement, whether under clause 3 or clause 4 if any monies remain due and payable to the Government the same may be forthwith recovered from the State Bank of India_______ or from the security deposited and by the sale of so much of the Government Promissory Notes or in National Saving Certificates detailed in the schedule hereto as may be necessary AND in the meantime and so long as this agreement shall in force, the interest due on the said Government Promissory Notes or National Saving Certificates shall be recovered by the Government and paid over to the Licensee. AND to enable the Government to make such recoveries as aforesaid the said Government Promissory Notes or National Saving Certificates shall, prior to the execution of these presents, be duly endorsed in favour of the Collector__________________ district. In Witness Where Of the parties hereto have hereunto set their hand on the date above mentioned. SIGNED and delivered by___________ for and on behalf of_______________ in the presence of_________________________________________ 1. ____________________ 2. _______________________________________
SIGNED BY_______________________________
for and on behalf of the Governor of Punjab.Form B-17
Form of Guarantee
IN CONSIDERATION of the Governor of Punjab (hereinafter to as the Government) having at the request of the State Bank of India______________ agreed to allow the______________ to defer payment of duty on beer brewed at the said brewery upto the end of each quarter in the year under rule of the Punjab Brewery Rules framed under the Punjab Excise Act, 1 of 1914, during the period from___________ to___________ the duty which does not exceed in the aggregate________ subject to the terms of bond executed between the Government, of the one part and the__________ of the other part. I, in accordance with the terms of the bond executed between the Government of the one part and the__________ of the other part. I, THE UNDERSIGNED HEREBY GUARANTEE to the Government the repayment by the said__________ of all sums of money due from the said____________ in accordance with the terms of the covenant during the period from_______ to____ subject as hereinafter mentioned that is to say :- (1) Notice in writing of any default on the part of the said_________ is to be given by Government to the Agent, State Bank of India_____________ and within______________ days from its receipt, payment shall be made by the State Bank of India of all sums then due from the Sate Bank of India_______________ under this guarantee. (2) This guarantee is a continuing guarantee within the limits of aforesaid as to time and amount. (3) No change in the constitution of the________ shall affect or impair the liability of the State Bank of India, ________________ hereunder, whether, past, present or future. (4) Under no circumstances shall the total liability hereunder exceed in the aggregate the sum of____________________________ (5) The State Bank of India,_____________________ shall be at liberty at any time to withdraw from all liability hereunder on payment to the Government of the sum of___________ or so much thereof as shall not already have been satisfied by payment or otherwise. Dated this_______________ day of__________________________ Witnessfor the State Bank of India.
_____________________ Agent.
(Rule 40-D)
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Time |
Location |
Volume Flow Totalizer |
Mass Flow Totalizer |
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(Litre) |
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(Kg) |
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Initial |
Final |
Initial |
Final |
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(Litre) |
(Litre) |
(kg) |
(kg) |
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i Opening |
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ii Closing |
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