Bare Acts Live

Assam Excise Rules, 1945

Published vide Notification No. MEX 60/45/2, dated the 11th April, 1945

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(i) any person registered as a medical practitioner under the Medical Act, 1858, and any Act of Parliament amending the same, or under any law for the registration of medical practitioners for the time being in force in any part of British India, or

(ii) any person registered as a dentist under the Dentists' Act, 1878, and any Act of Parliament amending the same, or

(iii) any person possessed of qualifications which render him eligible for registration as a medical practitioner or dentist, as the case may be, under the Medical Act, 1858, the Dentists' Act, 1878, and any Act of Parliament amending the said Acts, or under any law for the registration of medical practitioners or dentists for the time being in force in any part of British India, and who is approved by order of the District Collector for the purpose of these rules, or of corresponding rules for the time being in force in any part of British India, or

(iv) any person practicing veterinary medicine and surgery who has obtained the diploma of a recognised veterinary institution, or

(v) any other person engaged in medical, dental or veterinary practice and approved by order of the Excise Commissioner for the purpose of these rules.

Note. - All these rules shall also apply to the areas comprised within the municipality and cantonment of Shillong, being a part of British India, and in the Shillong administered areas, that is to say, all areas outside British India in which the Municipal Board of Shillong or the Cantonment Authority of Shillong for the time being exercises jurisdiction, except Rules 142 to 147 infra in places of which the following rules will apply to the said areas.

Part I

Foreign Liquor

Import, Export, Transport and Storage

Import

(A) Import of India-made foreign liquor, other than rectified spirit, denatured spirit and absolute alcohol, manufactured in India

(a) that the importer shall obey all rules in force in the district or place from which the liquor is brought and also in Assam ;

(b) that the liquor is brought into Assam by the route and within the period specified in the pass ;

(c) that the liquor may be imported only from a distillery, brewery, bonded warehouse or bonded laboratory in the exporting Province if the payment of duty leviable in the exporting Province is to be avoided. No claim for the refund of this duty from the Government of Assam will ever the entertained, except as provided in Rule 13.

Note. - The rates of pass fee shall be according to the following scales :

I-Import by Persons Holding Licences for The Wholesale or Retail Sale of Foreign Liquor

A. - Procedure if the duty is to be pre-paid in Assam

(i) the name of the distillery or brewery or bonded warehouses or of the firm or licensed premises from which the import is to be made ;

(ii) the name, complete description and quantity of each kind of liquor which is to be imported, and whether the import is to be made in bulk or in bottle ;

(iii) the route by which it is proposed to import the liquor ; and

(iv) the amount of duty leviable on total quantity of liquor to be imported.

B. - Procedure if the duty be pre-paid in the Province of export

Note. - An application made to Revenue Officer outside Assam will be in the form prescribed by the Provincial Government or other Chief Revenue Authority of the Province or place of export.

II. Import by Private Individuals

(ii) A private individual wishing to import India-made foreign liquor into Assam shall observe the procedure prescribed in Rules 2 to 4 above; provided that the application shall also be accompanied by the treasury receipt that the importer has paid the pass fee at the rates specified in Rule 3(2). The Collector shall, after satisfying himself that the fee has been correctly paid and that the provisions of Rules 5 to 11 above have been fulfilled, grant a pass or a permit in Form 27 or 28 of foreign liquor series, as the case may be.

(iii) If the importer authorised to import India-made foreign liquor under this rule does not use the entire quantity of India-made foreign liquor imported by him and wishes to return it either to the exporter or sells it to a licensed vendor, he may do so with the permission of the Collector who may also allow the importer a refund of pass fee on the quantity thus returned or sold with the sanction of the Excise Commissioner. No refund will, however, be made after three months of the date of import of the consignment.

(B) Import of overseas foreign liquor other than denatured spirit

(1) "Overseas foreign liquor" means liquor imported into British India or Burma from overseas countries which had paid duty on its importation under the Indian Tariff Act, 1934 (Act 32 of 1934) or the Sea Customs Act, 1878 (Act 8 of 1878) but does not include denatured spirit.

(2) "Private individuals" means all persons or firms not holding a licence from the Collector for the whole or retail sale of foreign liquor.

I. - Import by Persons Holding Licences for The Wholesale or Retail Sale of Foreign Liquor

(i) the name and address of the firm from which the import is to be made;

(ii) the name, complete description and quantity of each kind of liquor which is to be imported and whether the import is to be made in bulk or in bottles;

(iii) the route by which it is proposed to import the liquor.

II. - Import by Private Individuals

Note. - The rates of pass fee shall be according to the following scale :

(C) Rectified denatured spirit and absolute alcohol manufactured in India

Exemptions

(a) All charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Section 4 (34) of the Assam General Clauses Act, 1915 (2 of 1915), on a requisition countersigned by the Civil Surgeon of the district;

(b) All charitable and Mission hospitals or dispensaries unless in any case the Provincial Government shall otherwise declare, on requisitions countersigned by the Civil Surgeon of the district;

(c) Veterinary Assistant Surgeon and the Veterinary Investigation Officer, Assam, on requisition countersigned by the Superintendent, Civil Veterinary Department;

(d) Educational institutions, laboratories, firms and museums specified by the Provincial Government or the Governor of Assam, as the case may be, in this behalf, on a requisition signed by the head of the institution, laboratory, firm or museum and countersigned by the Civil Surgeon of the district or by any other officer specified by the Provincial Government;

(e) Tea garden hospitals and dispensaries in respect of spirit required for the treatment of lepers on a requisition bearing the countersignature of the Civil Surgeon of the district; provided that the tea garden authorities certify on the body of the requisition that lepers are not allowed to handle leaf or work in the tea house; and

(f) Civil Surgeons and medical officers in charge of Government medical institutions may import and store such spirit or absolute alcohol required for the purposes of the institutions under their charge.

Note. - The cases falling under items (a), (b), (c), (d), (e) and (f) above are exempted from the payment of duty for the import of rectified spirit and absolute alcohol and from the payment of pass fee for the import of denatured spirit.

(a) for wholesale or retail sale of denatured spirit;

(b) to possess denatured spirit in excess of the quantity fixed as the limit of retail sale.

I. (a) Chemists and druggists holding licences for retail sale of such spirit for bona fide medicinal, industrial or scientific purposes ;

(b) Chemists or druggists holding permits from the Collector to obtain rectified spirit from a distillery or warehouse for the manufacture of medicines, chemicals or drugs;

(c) Persons holding licences for compounding and blending of foreign liquor;

(d) Persons holding licences for the manufacture of perfumes and toilet preparations consisting of or containing alcohol;

(e) Persons holding permit to obtain rectified spirit for scientific or industrial purposes ; and

(f) Homoeopathic chemists or practitioners holding special permit to obtain rectified spirit from a distillery or warehouse for manufacture of homoeopathic medicines.

II. Permit for import of rectified spirit and absolute alcohol at concession rate of duty. - A permit for the import of rectified spirit and absolute alcohol at the concessional rate of duty for use in medicinal preparations, or for scientific or industrial purposes, shall be issued by the Collector after proper enquiries only to bona fide and respectable persons and firms in such quantity as may be considered necessary by the District Collector with the previous approval of the Excise Commissioner.

(ii) All bottles, jars, drums or casks containing denatured spirit shall be legibly branded or labelled in red bearing picture of skull and cross bones with a warning "Poison-Not to be taken internally" written in English and in the vernacular of the district. The design and style of the label shall be as follows :

Denatured Spirit

Not to be taken internally

Note. - Passes for the import of denatured spirit into Assam in accordance with Rule 28 above shall be granted by the Collector of the district on prepayment by the importer of the pass fee prescribed in Rule 264 (ii) infra.

(D) Medicinal or toilet preparations and perfumes containing India-made spirit import

(1) Medicinal and other preparations containing rectified spirit imported from overseas countries, are exempt from the provisions of these rules relating to import, export, transport, possession and sale ; provided that the customs duty at the rate prescribed has been paid.

(2) Save as stated in Rule 33 below medicinal and other preparations containing rectified spirit manufactured in India are exempt from the operation of the rules relating to transport, possession and sale of foreign liquor made in India if they have been issued from a bonded distillery, bonded laboratory or bonded factory in British India or in an Indian State and the issue have been made under the authority of a pass granted by the Excise Officer-in-charge of such bonded distillery, laboratory or factory under the conditions contained in the following rules, except that medicinal and other preparations containing such spirit may be imported by post, in quantities not exceeding 16 oz at a time for bona fide private consumption of the importer without restriction.

(3) The following institutions are exempted from the payment of duty for import of spirit contained in medicinal preparations and from obtaining a pass :-

(a) Charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Section 4(34) of the Assam General Clauses Act, 1915 (2 of 1915), on a requisition countersigned by the Civil Surgeon of the district;

(b) All charitable and Mission hospitals or dispensaries, unless in any case the Provincial Government or the Governor of Assam as the case may be, shall otherwise declare, on a requisition countersigned by the Civil Surgeon of the district;

(c) Veterinary Assistant Surgeons, on a requisition countersigned by the Superintendent, Civil Veterinary Department;

(d) The Public Health Department, Assam, on a requisition countersigned by the District Medical Officer of Health in respect of the departmental requirements of the district under his charge.

A. Import on pre-payment of duty in the Province of export

(i) Application for import of preparation containing India-made spirit. - The importer or his agent shall apply to the Collector or Excise Officer of the place of export, and the officer or the officer-in-charge of the distillery, laboratory or factory acting on his instructions will, after satisfying himself that the amount of duly paid is correct according to the rate prevailing in Assam, if he sees no objection, authorise export direct to the place of import in Assam, and issue a pass accordingly. He will send a copy of the pass showing in detail the bulk contents and spirit contained in L.P. gallons or part thereof direct to the Collector of the district of import. He will also furnish a quarterly statement of export to Assam to the Chief Excise Authority of the Province or State, to be forwarded to the Excise Commissioner, Assam.

(ii) Examination of consignments of spirituous, medicinal and toilet preparations on arrival. - The importer shall give intimation of arrival of the consignment to the Collector of the district of import and shall not open the consignment until it has been examined by an Officer of the excise department not below the rank of Sub-Inspector or any other officer deputed by the Collector for examination together with the export pass received by the importer, or the Collector has intimated that it will not be examined. If the consignment is not verified or no intimation is received from the Collector of the district within two days from the date of intimation of arrival of consignment the importer shall be at liberty to open the consignment and to utilise the contents.

(iii) The Collector shall send the copy of the pass received by him to an officer mentioned in sub-paragraph (ii) (supra who shall check the bulk contents of the consignment and endorse the result of the pass. The proof spirit contents of such preparation as certified by the Excise Authority of the district of export will ordinarily be accepted for the purpose of these rules to be correct. The Collector may also, if for any reason he considers it necessary in the case of any particular consignment, cause it to be tested, and samples taken for the purpose of analysis. The Collector shall forward, all such export passes to Excise Commissioner at the end of each quarter or such period as may be determined by the Excise Commissioner, together with a statement showing the quantity in proof gallons of spirit contained in the preparations imported from other Provinces, the amount of duty to be adjusted and such other particulars as may be required by the Excise Commissioner.

(iv) On the basis of the passes and the quarterly statement the Excise Commissioner shall formulate a claim for the amount of duty to be recovered less any deduction agreed upon from the Provinces of export.

B. Import of pre-payment of duty in Assam

C. General

Export

(E) Export of India-made foreign spirits, rectified spirits, denatured spirit and spirituous preparations manufactured in or imported to the Province of Assam

(i) "India-made foreign spirit" means spirits manufactured and compounded in British India and made in colour and flavour to resemble gin, brandy, whisky or rum imported from overseas countries.

(ii) "Spirituous preparations" include all medicinal or other flavouring essences, extracts, perfumes and toilet preparations containing spirit.

(iii) "India-made rectified spirit" includes absolute alcohol.

(iv) "Bonded warehouse" means a licensed warehouse or part of a licensed distillery or pharmaceutical bonded laboratory where unexcised spirits or unexcised spirituous preparations intended for consumption are kept for eventual removal under bond or on payment of duty or as provided for in the Assam Distillery and Warehouse or other special rules.

(v) "Officer-in-charge" means an officer of the Excise Department deputed to supervise the work in a distillery, pharmaceutical bonded laboratory, bonded warehouse or Canteen, Stores Department (India) at Narangi any Silchar.

(vi) "Exporter" includes the authorised agent of the exporter in the Province of Assam.

(vii) "Importer" includes the authorised agent of the importer in either Province of import or export.

I. Procedure for the export of India-made foreign spirit, rectified spirits and denatured spirits

Note 1. - Submission of quarterly statement of India-made foreign spirits exported to other Provinces. - The Excise Officer-in-charge of a distillery or bonded warehouse shall submit in duplicate to the Excise Commissioner, Assam through the Collector of the district of export, a quarterly statement at the end of each quarter together with triplicate copies of export passes in the following form showing for the quarter concerned all exports of India-made foreign spirits and rectified spirits to other Provinces and the amount of duty paid on such exports.

Note 2. - No duty is levied by the Provincial Government or the Government of Assam, as the case may be, on denatured spirit.

II. - Procedure for the export of spirituous preparations

Note. - The Excise Officer in-charge of distillery or bonded warehouse shall maintain a list of all medicinal, toilet or other preparations manufactured in distillery or bonded warehouse showing the standard proportion of spirit contained in each preparation. This list will be supplied by the Excise Officer in-charge to any exporter on payment of its price to be fixed by the Excise Commissioner from time to time which shall be credited into the local treasury.

(F) Transport

(ii) The transport of India-made foreign spirits, rectified spirits, denatured spirits and spirituous preparations manufactured at a distillery or bonded warehouse in Assam from a distillery or bonded warehouse shall be governed by rules relating to issues from distilleries and bonded warehouses.

(G) Possession and sale

Export of India-made foreign spirit, India-made rectified spirit and denatured spirit and spirituous preparations to Indian States or foreign territory of India

(H) Compounding, blending, reduction and bottling of foreign liquor other than wines and fermented liquors

(a) compounded, blended or reduced, or

(b) bottled, except under a licence granted in this behalf by the Collector.

(a) the place at which and the premises in which the operation or operations referred to in the said rule will be carried on;

(b) the nature of the operation to be carried on; and

(c) the approximate number of days in a week or month for which the operation or operations will be carried on.

(a) "British spirit" means spirit manufactured in a licensed distillery in Great Britain.

(b) "India-made spirit" means plain spirit manufactured in a distillery in India, under the supervision of Government of a strength not less than 50 O.P. and includes India-made foreign spirits.

(c) "Scotch whisky" means spirit obtained by distillation in Scotland from a mash of cereal grains saccharified by the diastase of malt and matured in a bonded warehouse in casks for a period of at least three years.

(d) "French brandy" means brandy made from grapes in France and imported into Assam in its original condition.

(b) Sample bottles. - A bottle of such spirit purporting in the opinion of the Collector to contain a reputed quart or a reputed pint respectively, shall, if it contains less than 25 ounces of whisky, brandy or rum or less than 25 ounces of gin in the case of a reputed quart or less than 12½ ounces of whisky, brandy or rum or less than 12 ounces of gin in the case of a reputed pint, beer a label showing in large letters and figures the minimum guaranteed quantity of its contents.

(c) Manner of sealing and capsuling bottles. - Every bottle shall, on a system submitted for approval and approved by the Excise Commissioner, be securely sealed and capsuled in such a manner that the bottle cannot be opened without breaking the seal or capsule or defacing a label affixed thereto.

Note. - Classification of quart and pint bottles. - All bottles varying in capacity between 22 ounces and 26⅔ ounces shall be classed as quart bottles and those varying between 11 ounces and 13⅓ ounces shall be classed as pint bottles.

Part II

Country Spirit

Import, Export and Transport

Import

(a) a person to whom any exclusive privilege for the supply of such spirit has been granted under Section 19 of the Act; or

(b) a licensed wholesale dealer in country spirit after he or his agent has-

(i) executed a bond (which may be either a general or a special bond) in favour of the principal revenue officer of the district or place of export for payment of the said duty; and

(ii) obeyed all rules in force in the district or place from which the export was made.

(a) the consignment is accompanied by a pass granted by the principal revenue officer of the exporting district or place, or by the officer-in-charge of the distillery, brewery or warehouse from which it was taken, in such form as may be prescribed for use in the exporting district or place; and

(b) the Collector of importing district has received a copy of the said pass from the Chief Revenue Authority of the exporting district or place, or from the officer-in-charge of the said distillery, brewery or warehouse.

(b) On the arrival at an excise warehouse in the territories to which the aforesaid Act applies of any such spirit, it shall be tested and measured by the officer-in-charge of the warehouse, and shall be taken in to store and entered in his accounts.

(c) As soon as may be after such arrival, the officer-in-charge of the warehouse shall certify on the importer's copy of the pass full details regarding the spirit received, in such form as may be prescribed in the pass or required by the Chief Revenue authority of the exporting district or place.

(1) name of exporting distillery or warehouse;

(2) number of cask or drum;

(3) quantity and strength contained in the cask; and

(4) capacity of the casks.

Export of Country Liquor to other Provinces in British India, under Bond for Payment of Excise Duty

Transport

(b) If the Excise Commissioner so directs, each such cask or other vessel shall be sealed by the officer-in-charge and a distinct impression of the seal affixed on the pass forwarded to the officer-in-charge of the distillery or warehouse to which the spirit is to be transported.

(ii) Application by canteen or lessee-manager for issue of spirit from a distillery or warehouse. - The holders of licences for the sale of a country spirit under the canteen or lessee-manager system shall on each occasion on which they require to take spirit from the distillery or warehouse apply in writing to the Collector for permission to do so. The application shall contained the following particulars :-

(1) The name of the distillery or warehouse from which spirits will be taken.

(2) The quality of liquor in terms of 30 U.P. and 80 U.P. or at such strengths as may be prescribed by the Provincial Government or the Governor of Assam, as the case may be, from time to time.

(3) The name of the licensee or his agent (i.e. transporter) who will take delivery of the consignment of liquor and transport the same to the canteen or lessee-manager's shop.

Part III

Distillery and Spirit Warehouses

(1) "The Act" means the Eastern Bengal and Assam Excise Act, 1910 (1 of 1910), as amended subsequently;

(2) "Absolute alcohol" is spirit obtained from rectified spirit by removing the water present as much as possible by treatment with quick lime or potassium carbonate. The absolute alcohol of the British Pharmacopoeia should not contain more that one per cent by weight of water;

(3) "Blending" means the mixture of spirits or wines of different strengths or of different qualities;

(4) "Cask" includes metal drums wherever the use of these vessels is sanctioned by the Excise Commissioner;

(5) "Compounding" means the artificial preparation of foreign liquor by the addition, to imported or locally made spirit, of flavouring or colouring matter or both;

(6) "Contractor" means a person to whom the exclusive privilege-

(a) of supplying by wholesale; or

(b) of manufacturing and supplying by wholesale;

(7) "Distillation" means the process of extracting spirit from anything by evaporation and condensation;

(8) "Distillery" means a distillery at which a contractor is permitted by the terms of a licence granted to him by the Provincial Government of Assam or of any other Province to manufacture spirit;

(9) "Fermentation" includes natural or artificial change which produces alcohol;

(10) "Gravity" means proportion which the weight of a liquid bears to that of an equal bulk of distilled water, the gravity of distilled water at 60° (sixty degrees) Fahrenheit being taken to be 1000° (one thousand degrees);

(11) "To gauge" means to determine the quantity of spirit contained in or taken from any cask or other receptacle, or to determine the capacity of a cask or other receptacle;

(12) "London proof (L.P.)" or "proof" means the strength or proof as ascertained by means of Syks, Hydreometer and denotes that spirit which at the temperature of 61° (sixty one decrees) Fahrenheit weighs exactly 12th/13th part of an equal measure of distilled water;

(13) "Over proof (O.P.)" means spirit of a strength greater than that of London Proof;

(14) "Under Proof (U.P.)" means spirit of a strength less than that of London Proof; '

(15) "Proof gallon" means a gallon containing liquor of strength of London Proof;

(16) "Medicated Wines or spirits" are wines or spirits compounded with various drugs;

(17) "Mritasanjibani" means a medicinal preparation of the Ayurvedic system of medicine containing alcohol not exceeding 42 per cent, of proof spirit obtained by the process of fermentation and distillation;

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

(19) "Plain spirit" means spirit to which no flavour has been communicated and to which no flavouring or colouring matter or other material or ingredient has been added;

(20) "To prove" means to test the strength of spirit by a hydrometer or other instrument prescribed by the Excise Commissioner;

(21) "Racking" means the transfer of spirit from one vessel to another;

(22) "Rectified spirit" or "spirit of wine" means plain spirit of a strength of not less than 50° (fifty degrees) O.P.;

(23) "Reducing" means the reduction of liquor from a higher to a lower alcoholic strength by the addition of pure water;

(24) "Still" includes any part of still, any apparatus whatever for distilling or manufacturing spirit;

(25) "Sophisticating" has the same meaning as "compounding" (see above);

(26) "Supervisor" means the Excise Officer in-charge of a spirit warehouse;

(27) "To tap" means to prepare any part of tari (toddy) producing tree or to use any means for the propose of causing sap to exude from the tree;

(28) "Toddy" means tari;

(29) "Tariff" means the rate of import duty prescribed in the Indian Tariff Act for the time being in force;

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

(31) "Warehouse" or "spirit warehouse" means the buildings erected by Provincial Government or the Governor of Assam, as the case may be, for the storage of liquor in bond under the charge of the contractor;

(32) "Wash" means the material for distillation which is under or has undergone, fermentation by natural or artificial means.

Contracts for supplying country spirit to warehouses

(1) The name or names of the person or persons applying, if a firm-the name of every partner of the firm, and, if a company-the registered name thereof.

(2) The applicant (if he is other than the existing contractor) shall also state in his tender that he is willing to take over under the provisions of Rule 102 of these rules the existing vats and other permanent apparatuses in the warehouses within the area to be supplied and shall furnish a list of these in his application.

Warehouses

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.

Issue of spirits from distilleries and warehouses

(a) for transport to another distillery or warehouse ;

(b) for export to other States in India when specially permitted by the Excise Commissioner, subject to payment of a fee at the rate of Re. 1 (Rupee one) per L.P.L.

(a) for local consumption or use ; and

(b) in case of foreign liquor for export by land to Indian States or other Provinces in British India.

(a) if issued to servants of the Crown empowered to purchase or remove them on he public service ;

(b) if issued to Government, Local Board and Municipal hospitals and dispensaries, the indents being signed or countersigned by the Civil Surgeon;

(c) if issued to private hospitals and dispensaries and other medical institutions as are conducted on charitable lines which are certified on the indent by the Civil Surgeon or by any other officer empowered in this behalf by the Provincial Government as being entitled to the supply free of duty ;

(d) if issued to educational institutions, laboratories, firms and museums specified by the Provincial Government the indent being signed by the Civil Surgeon or any other officer specified by the Provincial Government ;

(e) if issued to Veterinary hospitals, the indent being signed or counter-signed by the Superintendent, Civil Veterinary Department.

(a) in the case of foreign liquor (excluding denatured spirit and rectified spirit)-

(i) to licensed vendors of foreign liquors, holding a permit from the Collector to obtain liquor from the distillery or warehouse ;

(ii) to any person for his own consumption and not for sale and holding a pass from the Collector to obtain liquor from the distillery or warehouse;

(iii) Mritasanjibani-to a person licensed to sell medicated wines and holding a permit to obtain such preparation from the distillery or warehouse;

(b) in the case of country spirit-to persons licensed to sell such spirit and permitted by the Collector to obtain supply from the distillery or warehouse ;

(c) in the case of denatured spirit-to persons holding licences for sale of such spirit or for the possession of such spirit for business purpose, in excess of the quantity fixed as the limit of private possession and holding a permit from the Collector to obtain such spirit from the distillery or warehouse;

(d) in the case of rectified spirit-

(i) to a chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals and holding a permit from the collector to obtain such spirit from the distillery or warehouse ;

(ii) to a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purposes, and holding a permit from the Collector to obtain such spirit from the distillery or warehouse;

(iii) to a person holding a licence for compounding and blending foreign liquor and holding a permit from the Collector to obtain such spirit from the distillery or warehouse ;

(iv) to persons holding licences for the manufacture of perfumery and toilet preparations consisting of or containing alcohol and holding a permit from the Collector to obtain such spirit from the distillery or warehouse ;

(v) to persons holding permit from the Collector to obtain such spirit from the distillery or warehouse for scientific or industrial purposes; and

(vi) to a Homoeopathic chemist or practitioner holding special permit to obtain rectified spirit from distillery or warehouse for manufacture of homoeopathic medicines.

Note. - Bad and unsuitable spirit should never be issued. [See Rule 348 below],

		Imperial gallons
To a person mentioned in Clause (a)		4
To a wholesale vendor of country spirit		50
	Spirit not less than 40 U.P. in strength	1
To licensed retail vendors of country spirit	Spirit less than 40 U.P. in strength	5

Note. - Great care must be taken to ensure that the temperature on which the allowance is made is that of the spirit of the cask. The sample jar must not be filled to more than three-fourths of its capacity and should be quite dry on the outside.

Part IV

Miscellaneous Rules Regarding Country Liquor

Manufacture of country spirit in out stills

Note. - Rules 142 to 147 will not apply to the areas comprised within the municipality and cantonment of Shillong and in the Shillong administered areas vide the Note at the beginning of these rules.

Manufacture and sale of fermented tari

Note 1. - Rule 147 shall also apply to licensed vendors of fermented tari.

Note 2. - Unfermented tari is exempted from all provisions of the Act vide Order 35.

Possession of country spirit by private persons on special occasions in excess of limits allowed by Section 17 of the Act

Part V

Ganja, Bhang or Sidhi and Charas

Import, Export, Transport and storage

Ganja

Import

(1) The importer shall execute a bond in the prescribed form in favour of the Collector of the importing district binding himself, his heirs, successors and assigns to pay to the Collector of the importing district-

(a) the duty payable under Chapter V of the Act ;

(b) if on arrival of ganja at its destination, and deficiency in quantity (as compared with the quantity received at the source of supply) is found, a penalty, duty on such deficiency at such rates as may be prescribed shall be payable ; provided that the whole, or any portion, of such penalty, duty may be remitted, should the Excise Commissioner hold such deficiency to be due to dryage, vide Rule 164 below ; and

(c) on failure to lodge ganja in a licensed warehouse in the importing district within a reasonable time from the date of its receipt at the source of supply, a sum equal to the duly on the entire quantity of ganja not so lodged.

(2) Passes. - For each consignment of ganja to be imported the importer shall obtain a pass from the Collector of the importing district in the prescribed form, authorizing import of ganja from the source of supply into a licensed warehouse in the district which is either a Government warehouse for which the importer pays such rent as may be fixed by the Collector or a private warehouse in respect of which the importer holds a licence granted by the Collector with the approval of the Excise Commissioner.

Export of ganja to Manipur

Transport of ganja from one wholesale licensed warehouse to another -without pre-payment of duty

(a) when the stock in the warehouse to which the ganja is to be transported is likely to become exhausted before a consignment can be obtained from the source of supply ; or

(b) in order to enable a wholesale vendor, whose licence has been resigned or cancelled, or has not been renewed, to dispose of his unsold stock.

(i) Procedure in case of such transfers for packing and weighing. - Each chest in which the ganja is to be packed shall be weighted, and its number and weight shall be marked on it in paint, the ganja shall then be weighted and packed in the chests. Seals shall be affixed at the inner side between the planks of the chest unless the ganja is enclosed in an inner covering of gunny which has been sewn and sealed along each seam. When ready for despatch, each chest must be again weighed and the number and gross weight of each, the net weight of ganja, the number of the pass, and the name of the purchaser must be legibly painted on each chest. All these operations be performed in the presence of the officer-in-charge of the warehouse.

(ii) Details to be entered on back of pass. - When the weighments have been completed, the officer-in-charge of the warehouse will enter on the back of the pass, and of the duplicate and triplicate copies thereof-

(a) the number of each package ;

(b) the gross weight of each package ;

(c) the net weight of ganja in each package ;

(d) the name of the person to whom delivery is to be given ; and

(e) the route by which the ganja is to be conveyed.

(iii) The provisions of Rule 152, 157, 158 and 164 regarding the execution of a bond, the grant, manner of disposal and period of validity of passes, the storage in a warehouse, the examination and weighment of ganja on arrival at warehouse to which it is transferred, and the levy of duty on any deficiency found on arrival shall, mutatis mutandis, apply in such cases.

Transport of ganja from licensed wholesale warehouse to licensed retail shops

Storage of ganja in district warehouses

(ii) If the weight should disclose a deficiency in the gross weight of the consignment, and if the wholesale vendor should object to pay duty thereon, on ground that the deficiency is in the weight of the bags or chests and not of ganja, the officer conducting the weighment shall, if the goladar so desires it, weigh the ganja and the bags or chests separately. He must then reseal the bags or chests.

(iii) Should the covering of any bag or chest appear to have been tampered with, or should the gross weight as ascertained by actual weighment be less than that given in the invoice by one seer or more, the officer-in-charge of the warehouse shall at once cause the bag or chest to be opened and the contents examined and weighed with special care. Any bag or chest received without the original seal or in such a condition as to give rise to the suspicion that it has been tampered with, may, if the District Collector thinks fit, be confiscated. The full duty must be once be levied on any deficiency in weight, no allowance being made on account of wastage or damage in transit.

(iv) Such deficiency shall be calculated on the total weight of ganja in each consignment and not on the weight in each bag or chest compared with the entries in the pass. Should there be any in-charge of weight, the full quantity delivered including such increase, shall be entered in the stock registers. The presence of dust or foreign matter, and complaints regarding the quality' or weight or delay in the supply of ganja, or of damage thereto in transit, should at once be reported to the Superintendent of Excise of the source of supply.

Note. - A ganja gola is treated as a shop and is settled annually along with other excise or opium shops.

Bhang or Siddhi

(a) produced a challan showing payment of the prescribed duty thereon, and

(b) obeyed all the rules made by the authorities of the Province from which the import is made.

(a) the gross weight of the package and the net weight of the bhang therein ;

(b) the number of bags of bhang protected by the pass ;

(c) the distinguishing marks by which such bags may be identified ;

(d) the name of the person to whom delivery is to be given ; and

(e) the route by which the bhang is to be conveyed.

Charas

(ii) The duty of charas is prescribed in Order 31.

Import

(a) obeyed all rules made by the authorities of the Punjab or Bengal,

(b) obtained a pass from the proper authority in the exporting district, and

(c) immediately on receiving the charas from the said excise warehouse or licensed vendor conveyed it to the nearest railway station and consigned it by railway to the Collector of the importing district and sent the railway receipt to such Collector in a registered cover.

Part VI

Licences, Settlements of Fees

General

Duration and number of licences

(1) temporary licenses may be granted for the retail sale of intoxicants on temporary and special occasions, e.g., fairs, regimental camps of exercise and similar other occasions. Such licenses shall be limited to the period for which such temporary or special occasions last but shall not in any case exceed three months ;

(2) Season licenses for the sale of fermented tari may be granted for the period or periods as fixed by the Collector ;

(3) Licences for wholesale of country spirit to the excise spirit warehouse shall be granted for a period not exceeding three years at a time ;

(4) Notwithstanding anything contained in the said rule, the State Government may extend the term of the license of any whole-sale or retail sale of intoxicant for a period not exceeding three months at a time under such circumstances as the State Government consider

Location of shops

Ascertainment of public opinion regarding the number and location of excise shops

(i) In the case of Corporation, Municipality or Town Committee areas-The Corporation, Municipality or Town Committee concerned to which such proposal relates;

(ii) In the case of areas not situated in a Corporation, Municipality or Town Committee-

(a) The Gaon Panchayat concerned.

(b) The owners or occupiers of the neighbourhood of the premises involved.

(c) Managers of the tea estates or factories in which more than 100 persons are employed:

Procedure for Settlement

(a) A shop with average monthly sale of Country Spirit during the previous term upto 500 LPL Rs. 10,000.00

(b) A shop with average monthly sale of Country Spirit during the previous term above 500 but not exceeding 1000 LPL Rs. 15,000.00

(c) A shop with average monthly sale of Country Spirit during the previous term above 1000 LPL but not exceeding 3000 LPL Rs. 30,000.00

(d) A shop with average monthly sale of Country Spirit during the previous term above 3000 LPL. Rs. 50,000.00

(a) to any person who has been convicted by a Criminal Court of a non-bailable offence involving moral turpitude;

(b) to former Licencees who are in arrears to Government or whose conduct have been found to be unsatisfactory or who have been found guilty of any serious shop malpractice, or breach of conditions of their licences;

(c) to any person who is in arrear in respect of any Government revenue or dues or is defaulter in respect of repayment of any Government loan;

(d) to persons suffering from any infectious or contagious disease;

(e) to persons below the age of 21 years.

Note. - The term "educated unemployed youth" as mentioned in sub- rule (2) of Rule 223 means a person not exceeding 35 years of age who has passed the H.S.L.C. or its equivalent examination and is without any employment.

Grant of licences

(b) The partners shall not belong to the same family nor one of the partners shall be related to another as defined in Instruction III, page 174 of the Assam Excise Manual, Volume 1.

(c) The parties shall submit the tenders jointly which shall be signed by them all and shall submit an affidavit with the lender sworn before Magistrate, First Class to the effect that they do not belong to the same family and that none of them is related to any other of the partners.

(i) persons below 18 years;

(ii) persons convicted of offences under the Excise, Opium, Opium Smoking or Dangerous Drugs Act or of any non-bailable offences;

(iii) persons whose licences have been cancelled under the Excise, Opium or Opium Smoking or Dangerous Drugs Act or who have been held guilty of committing any serious shop malpractice;

(iv) persons of notoriously bad character or whose conduct is found otherwise undesirable;

(v) persons suffering from any infectious or contagious disease;

(vi) persons, other than the licensee, having any pecuniary interest in the sales at the shop :

Prohibition of sale of intoxicants to certain persons

(1) any Railway servant at the time on duty;

(2) any Excise or Police Officer of any rank being in uniform or on duty;

(3) any vagrant under Police escort;

(4) any insane person;

(5) any person under 21 (twenty-one) years of age;

(6) any person known or believed to be drunk or intoxicated;

(7) any non-commissioned officer or soldier of Indian Land Forces, any non-commissioned officer or sailor of the Indian Navy, any non-commissioned officer or airman of the Indian Air Force, or any member with corresponding ranks of Forces allied with India in unification;

(8) any driver of automobile.

Foreign Liquor Licence Fees

Wholesale Licence

Rates of fees chargeable on sales to the public

Retail Licence

Table I

Table II-A

Note. - In the case of steamers and railway dining cars when steamers and cars on train pass through two or more Provinces, the licence fee shall be levied in one Province only and the fee for each licence shall be credited to the Province in which the licence is taken out.

Table II-B

Note. - No gallonage fee shall be charged on sales by a wholesale licensee to other wholesales and retail licensees.

Note : For definition of "Co-operative Society" or "Association" see Note under Rule 283.

Table

Table

Note. - No fee shall be charged on sales of medicated wines and similar preparations to (i) another licensed dealer for sale of medicated wines, or (ii) a holder of licence for sale to the trade or to the public of foreign liquor, or (iii) chemists, druggists apothecaries or keepers of dispensaries who hold licences for sale of medicated wines and similar preparations.

Other Licences

(a) Liberty to give sample bottles in respect of all consignments, whether trade consignments or the property of private persons, in order that intending purchaser may have the opportunity of testing high class wines and spirits at their own houses before the auction sale.

(b) Authority to sell wines, spirits and beer in less quantities than whole dozens of each description in the case of sales by auction of the property of private parties or estates or of trade consignments which are ullaged or otherwise unmerchantable.

(c) Authority to sell by auction at places other than that specified in the licence, viz. at any private residence at which the licensee may hold an auction.

Fees for permits and passes

(ii) A pass fee at the rate of Rupees two per litre payable in advance shall be charged for services rendered for the issue of passes for import into Assam of denatured spirit in accordance with Rule 23 of these rules. The same rates of pass fees shall also be levied for the services rendered for issue of pass for transport of denatured spirit manufactured in Assam.

(iii) Fees for issue of passes for the import by private individuals of India-made or overseas foreign liquor shall be charged at the rates prescribed in Rules 3 and 21 respectively of these rules.

(iv) No lee is chargeable for passes for the import, expert or transport of any other intoxicant.

(a) store country liquor in a Government warehouse under the contract supply system, or

(b) store ganja in a Government or private warehouse.

Time, place and manner of payment of duty

(i) foreign liquor and country spirit-

(a) imported under bond, or

(b) manufactured in a distillery and stored in an Excise warehouse;

(ii) Ganja imported under bond and stored in an Excise warehouse,

(iii) Bhang, imported under bond and stored in an Excise warehouse,

(i) Steamers or other vessels employed in traffic in inland waterways;

(ii) Railway dining cars, i.e., cars in which meals are served to passengers;

(iii) Railway kitchen cars, i.e., cars in which food is prepared but served to passengers in their compartments.

Note. - The expression "Co-operative society" or "Association" means any society or association whether it is or is not incorporated under any law relating to Companies or is or is not registered under the Societies Registrar Act, 1860 (Act 21 of 1860), when the profits (if any) derived from the business carried on by such association or society are divisible among the shareholders or members thereof or subscribers thereto.

Rectified Spirit

(b) Licences for the use in the manufacture of drugs, medicines or chemicals of pure rectified spirit manufactured in India will be issued free of charge to manufacturing chemists approved by the District Collector with the previous sanction of the Excise Commissioner.

Denatured Spirit

Note. - As a general rule licences for the whole-sale and retail vend of denatured spirit and of possession of such spirit shall not be granted to country liquor licences and holders of 'on' licences for potable foreign liquors.

Medicated Wines

Note. - The expression 'licensed dealer' means a person who obtained a licence for sale of medicated wines and similar preparations to-

(i) another licensed dealer, or

(ii) a holder of a licence for sale to the trade or to the public of foreign liquor, or

(iii) a chemist, druggist, apothecary or keeper of a dispensary licensed to sell medicated wines and similar preparations.

Restrictions under which and conditions on which licences permits and passes are granted

(ii) Short measure sale prohibited. - Whether standard dram measures, or any other measures prescribed the Collector are used, vendors shall give consumers correct measures of the liquor paid for and no short measures sale be resorted to.

Under 'open sale' system

Under shop bottling and central bottling system

Open Sale System

Note. - All bottle varying in capacity between 22 ounces and 26⅔ ounces shall be classed as quart bottles and those varying in capacity between 11 ounces and 13⅓ ounces shall be classed as pint bottles. Smaller bottles than pints shall not be used except in cases of samples which shall be disposed of as such.

Hours during which licensed premises may be kept open and closing of such premises on special occasions

Note. - Premises licensed for the retail vend of foreign liquor in a proprietary club the profits of which are divisible among the share-holders or members may be kept open for sale of liquor from 7 a.m. to 12 p.m. and only one day in week up to 1 a.m.

				Opening hours	Closing hours
(a)	Ganja,
(b)	Bhang and	(i)	From 16th March to 15 October	8 a.m.	8 p.m.
(c)	Foreign liquor- wholesale and retail 'off'	(ii)	From 16th October to 15th March	9 a.m.	7 p.m.

				Opening hours	Closing hours
(d)	Country spirit	(i)	From 16th March to 15 October	12 noon	7 p.m.
(e)	Outstill spirit, and	(ii)	From 16th October to 15th March
(f)	Tari			12 noon	6 p.m.

Note. - Premises licensed for the sale of foreign liquors by wholesale or retail for consumption 'off' the premises may be kept closed on Sundays with the previous approval of the Collector.

Arrangement of premises for vend of intoxicants and sign boards

Accounts to be maintained by licensees

(ii) Such accounts shall be written up as soon as the transactions for each day have been closed.

(iii) The accounts shall be preserved for one year after the period covered by the licence and shall be produced when called for by an Excise Officer not below the rank of sub-Inspector.

Payment of compensation for closure of shops and to persons improperly arrested

(i) The compensation will be paid by the Collector with the previous sanction of the Excise Commissioner.

(ii) No compensation shall be paid when a shop remains closed for less than six hours. Closure for six hours or more shall be held to be a closure for the whole day.

(iii) When a shop, licensed for the vend of an intoxicant upon which no duty is imposed under Chapter V of the Act, is closed, the compensation shall be calculated on the monthly fee payable for the licences and shall be a sum equivalent to the amount payable for the licences for the days during which the shop remains closed plus 10 per cent of that account for loss of profit. The Commissioner of Excise shall determine the compensation on the merits of each case.

(iv) When a shop licensed for the vend of any intoxicant upon which duty is imposed under Chapter V of the Act or under the Indian Tariff Act, 1934, is closed, the Collector shall calculate the average daily sale in the shop licensed or the sales during the previous month of the year; and the profit of the vendor on such daily sales after deducting from the average total sale proceeds, the amount of average daily licence fees, the duty, the cost price and contingent expenses at 6¼ per cent, of the sale proceeds. Compensation shall then be ranted at the rate of such daily profit for the number of days during which the shop remains closed.

(a) improperly arrested and subsequently released by an Excise Officer under Section 43 of the Act; or

(b) charged before a Magistrate with offences under the Act and acquitted by such Magistrate, under the same conditions prescribed for the grant of expenses to witnesses under the rules referred to in Rule 359 of these rules and shall be subject to the maximum prescribed by those rules, for the grant of such expenses; Provided that in special cases the Excise Commissioner may grant additional compensation not exceeding Rs. 50 in any one case.

Part VII

General Provisions

(1) Appointments, Leave, Transfers and Punishment

(1) District Collector-

his powers to appoint and grant leave, and to suspend, reduce, remove, dismiss or otherwise punish Excise Jamadars, peons and clerks;

(2) Deputy Excise Commissioner of Excise-

(a) his power to appoint peons and transfer and grant leave to Excise Jamadars and peons of the Special Branch; and

(b) his power to suspend, reduce, dismiss or otherwise punish Excise peons of the Special Branch.

(a) his power to appoint peons and transfers and grant leave to Excise Jamadars and peons; and

(b) his power to suspend, reduce, dismiss or otherwise punish Excise peons.

(2) Appeals and revision

Note. - The above rules regarding appeals do not apply to appeals by departmental officers. Appeals by them are governed by the Rules applicable to other Government servants."

Note. - The above rules regarding appeals do not apply to appeals by departments officers. Appeals by them are governed by the rules applicable to other Government servants.

(3) Disposal of intoxicants on expiry of licence

(4) Destruction of intoxicants deemed to be unfit for use

(5) Disposal of things confiscated

(1) that the sale of any animal or other thing ordered to be confiscated shall not be so deferred unless the owner or his agent deposits with the Collector or Sub-divisional Officer, as the case may be, such sum as that officer may consider to be required and to be sufficient for the keep or safe custody of such animal or other thing, pending the result of such appeal; and

(2) that if the thing be of a perishable nature it may be sold immediately.

(i) When such article, in the opinion of the Collector, does not exceed Rs. 1,000 in value, it may be sold by the Collector to the highest bidder or in his discretion released on payment of such sum as he may think fit or, with the sanction of the Excise Commissioner, retained for the use of the Excise Department.

(ii) When such article, in the opinion of the Collector, exceeds Rs. 1,000 in value, it shall be disposed of at the discretion of the Excise Commissioner, who may in special cases refer the matter to the Provincial Government or the Governor of Assam as the case may be, for order.

(6) Grant of expenses to witnesses

(7) Summoning witness from a distance

(8) Rewards

Note. - Detailed instructions will be found under the Executive Instructions.