GOVERNMENT OF KEKALA
TAXES (C) DEPARTMENT
NOTIFICATION
-!.G.O.(I?) No.27 /2014n5Q.
f4.02 . d O q
Dated. :I'hiruva1?;1nthauu rgn~,.-14': &bru,ary1 H.13.
1
6 /2014.- In exercise of the powers conferred by section 29 read
S.K.O.No.1
.........
with sections 12 and 24 of the Abkari Act, 1077 (1 of 1077) and in supersessior~of
the rules for the issue of licellces for drawing sweet toddy (NEERA) isskied under
Notification No. 26 dated 22"d August, 1931 published in the Cochin Gazette dated
6"' Chingarn 1107, the Government of Kerala hereby make the following rules,
namely: RULES
1. Short title and commencementl- (1) These rules may be called the Keraia
Sweet Toddy (NEERA) Rules, 2014.
(2) They shall come into force a t once.
2. Definitions.- (1) I n these rules, unless the context otherwise requires,-
(a) "Act", means the Abkari Act 1 of 1077;
(b) "Applicant
"
means the Coconut Producers SocietylCommitlee, Coconut
Producers Federation registered under Coconut Development Board, the
bonafide jaggery tappers, the Kerala State Beverages (Manufacturing and
Marketing) Corporation Limited, Kerala Agriculture University, Agro
Industries Corporation and Cocoilut Development Corporation;
(c) "Agro
Industries Corporation"
means the Kerala Agro lndustries
Corporation Limited incorporated under the Companies Act 1956 (Central
Act 1of 1956).
(d) "Coconut Development Corporation" means the 'Kerala State C;oconut
Developrlie~ltCorporation incorporated under the Companies Act 1956 (Central Act
1 of 1956).
((.)
"(,trcoi~u~
1)c-velopn~c*rrt
i50,irrl (LOB)" rneails the Bodrd establishetl uutler
the <;oc o l ~ t i I)evelopinent
t
Hoard Act, 1979 (Central Act 5 of 1979);
(I) "C:OC.DI-ILL~
I'rod~~cers
Society (CPS)/ C;ommitteeVmeans an association of 40 to
101) c,oc.!)li~~
I far.i~icr.sin a ( , o n t i g ~ ~ oarea,
~ i s registered as a society and
~ ~ l , c c v ( t ~ c ~t.c.gisrch~-c~tl
i ~ r l , y will1 (llr ( ;oc.o~l~lt
I ) c v e l o p l ~ ~ c nI\oirr(l;
t
/.
( g ) "(;ocro~lutI'rodur.c*rs 1:ederation (CPF)" nieans a union of 10 to 25 Q';ocoi~ot
Producers Societies, registered as a Society and sulrsequent[y registered with
C o c o n ~I)evelopment
~t
Board;
(h) "Form" 111eans the forms appended to these rules;
(i) "Joint Corrlrnissioner of Excise" means an officer in charge of an Excise Lone
and includes any officer appointed by the Government under clause (b) of
section 4 of the Act authorized to exercise the powers and to perform the
functions of a Joint Conlmissioner of Excise under these rules;
(j)"Manufactory7' means the room or building specified in the licence for storing
Sweet Toddy (Neera);
(k) "Sweet Toddy (Neera)" means the juice drawn from a c o c o ~ i ~palrnyrdh,
~t,
choondapana or any other kind of pa1111 tree and collected in receptacles in
any manner and not subjected to fermentation;
(1) "Toddy Shop" means a shop where the privilege of possession of toddy for
sale to the public and the privilege of consumption in the premises is allowed;
(2) All other words dnd expressions used herein and ]lot defined in these rules
shall have the meaning respectively assigned to them in the Act and other
rules framed thereunder.
3. Issue of LLiceinuge-(1) Licence utliler these rules shall be issued by the Ileputy
Comrriissioner of Excise of the I)ivision rorrcerned, for the privilege of
nlanufacture of Neera to honaficle jiiggcry t~tppers, the Kerala State
Beverages (Manutacturing c ~ M'rrketing)
~ ~ d
Cop-(,oraiior~1,imited. the
Coconrit Producers Society1 Cernnlittee, Coconut Producers Federation
I-rngistthrctl i r ~ ~ t l ethtr
(:nconut 13evelopme11t Hoard, Kerala Agrirul1111-e
tJ~~ivc~-sity,
Agro
( :or-poration on
Zntl~rstries Corporatior) and
Coconut
llevelopmenl
payment of an annual licence fee of Ks. 100 (Rupees One
I l ~ ~ r ~ t lonly).
rc~d
J L ) I . r t c . r r t c . ~ r ~ r t l t ~111r.s~
rI.III(-,sl~.~ll
I](. i\411rtI 1))' III('
-
I ) ~ J I I I ~ V( missioner nf
I
I xcr\rl of
t l ~ eLlivision concer~ietl, for tlit.
vlll~;il .\d(Itv1
I I ~ . I B ~ I I ~ . I ~01I I ~ I ~ ~
j~~.orlucts
Iron1 Neera to bonafide jaggery tapper% the Kerdla State Beverages
(Mdnufacturing
and
Mdrketing)
C;orporation
Limited,
the
C:or.onut
t'roducers Society 1 Committee, Coconut Producers Federation registered
under the Coconut Developmenr Board, Kerala Agriculture University, Agro
Industries Coryoratio~land Coconut Developn~entC;orporation.
(3) Licence under these rules shall be issued by the lleputy C;ommissioner of
Excise of the Division concerned, for the distribution of Neera and its value
added products to a distributor.
(4) The Excise Commissioner reserves the right to declare the number of licences
that can be issued under these rules in each district during the financial year,
subject to the conditions as may be specified by the i;overnment frorn time to
time.
(5) All licences issued under tlrese rules shall be in torcr frao~n1" day of April to
31" day of March of each year.
(6) No licence to tap sweet toddy (Neera) shall be issued to m y toddy shop-
keeper o r to any tapper employed by such shopkeeper.
(7) No Neera o r its value added products shall be rndnufactured or distributed
without a licence obtained under these rules.
4. Conditions for issue of Licence._(l) No applicant is eligible for the privilege,
if he is convicted for any offence under the Abkari Act I of 1077 and rules
made
thereunder
or any other crirniiial offence and sentenced to
i n ~ p r i s o n n ~for
e~~
more
t
than three years.
(2) ' f i e applicant is liable to pay contrihutio~~
to the 'lilddy Workers Welfare
Fund Board, unless he produces froni the Wel fitre t:~~nrl
I ~islrectorconcer~~c:t.l,
a certificate to the effect tlidt I ~ clids r . ~ ~ l l i t the
t ~ d;Ii-rcars of contribl~tio~ls
payable uplo the 31" day of I)ec,c.~nl)er
of the pt-eceding year.
(3) The application for the grant of licence shall be made in Form No.1 to the
Deputy Commissioner of Excise of the Division concerned. On receipt of the
,~l)l)lici~tion,
the Deputy Commissioner of Excise shall verify the application,
a t ~ dif the conditions prescribed for. the grdrll of licence are found to have
6.
been complied with, he shall issue the licence in E-'orm No.11, appended to
these rules. The Deputy Commissioner of Excise niay reject the applicdtion
for reasons recorded in writing.
(4) The Deputy Commissioner of Excise shall at once take necessary steps for
marking of the trees, after the issue of licence. The trees shall be marked by
an officer not below the rank of an Excise Inspector. Necessary permits
shall be issued by the Deputy Commissioner of Excise for tapping.
applicants shall point out to the marking
The
officer, the trees applied for
marking, without any delay and if the trees are not pointed out even after
due notice, the Deputy Commissioner of Excise in his discretion can cancel
the licence if, already granted.
(5) The licensee shall engage only tappers registered with the Kerala Toddy
Workers Welfare Fund Board for tapping Neera.
It sufficient number of
such tappers are not available, the licensee call engage N ~ e r atechnicians for
the purpose.
Provided that they shall also be registered with the Kerala
Toddy Workers Welfare Fund Board.
(6) Tree Tax is exempted.for drawing sweet toddy (Neera).
(7) Only one tree tapping licence will be granted to a n applic.ant, irrespective of
the number of trees applied lor. The maximurn number of trees that can be
conveniently tapped by one licensee is as prescribed below, namely:-
'I'llt.
1)c.l~rt.y ( : o ~ l ~ ~ ~ ~ i s sol
i o rExcise
~ c . r ma,y ,it his discretiorl allow a 1.1)-gr.1
of trees tlla11 the
I I I I I I I ~ ) ~ ~
I I I ~ I X ~ I I I L I I Iprescribed.
I
(I!) Al)~)iic.~rtiori.;
shall he rec,eived, licences issued dud trees marked during the
I I I O I I I I I ~)r.(*c(~(lir~g
[Ire year for' wlric:li ilic*y 'Ire r'cvl~rired11) take effect from the
I)iagillllillgof s l ~ c ~ ~ ~ yj)rovi(I~([
~ ' . l r , 1I1i11 111) 4 W ( L v I I O I ~ ((Net~r.~)
IV
*I1;111I#ertr,lwll,
I.
except during the r.llrrenc:,y of such lic.ri~te.' I ' I I ~li(cv~secas
~
slri~lll l t r r I C I O .lrly
tree
ill
excess of the number for which Ile lias dpplied for or is lic.etlsed ro tap,
nor shall he be allowed to tap for fermented rod(ly,
(9) No tree shall be tapped or sweet toddy (Neerd) shall be drawri fro111 any
tree, o r any pot
be attached for the purpose, ur~til the trees hdve been
marked by ttie authorised officer in accordallre with these rules; provided
that the Deputy Commissioner of Excise may, where he considers necessary
to do so, permit applicants, as a concession, to begin operations of tapping
and drawing Neera (Sweet 'Toddy) in anticipation of issuance of the licence
and marking of trees.
Such concessional tapping and drawing shall,
however, be subsequent to the date of the application, and car1 do so only on
of
the authority of a temporary licence granted by the Ileyuty C:o~i~niissioner
Excise.
T h e trees so tapped shall be only those trees m~ntionedin the
application and not otherwise.
(10) Neera tappers shall neither transport Neera to a toddy shop nor conduct
sale of Neera.
5. Procedure foy taking, samples of Neera from 1nanufact0ry~-Excise Officers
not below the rank of Excise Inspector shall at any time take samples from
the Neera draw11 a n d also from processed Neera kept ready for sale in the
manufactory and subject it to chemical analysis in the Chemical Examiner's
Laboratories so as to ensure that it is fit tor consl~mptiorr and does not
coritain any dlcol~ol.The samples shall be taken ira two bottles labelled as 'A'
and 'B' and in each bottle 300
1111
marked as 'A' shall be sent to the
(
of lVeerd shcili be collected. 'I he bottle
Iieniiral E,xdnliner far chernical a~idlysis
and 'R' sarnple shall be handed over to tire Ircenser lor \ate c~lsrorly. While
taking the sarliples, in addition to the seal of the offiier cancer-ned, the sral of
rllv lic.rr~sc.eor his representatives shall also be affixed, i t the lic.e~~set.
cltisirt!b
so.
C;onrnlissioner of Excise concerned is conipetent to renew 1l1e licence issuecl
ullder these rules
ill
accorclglllce will1 r l ~ eA l ~ k , ~ rpol~c
i
v oll t l ~ r(~overnrncbnb
6.
t-
issued lroril time to h e , provided there is
110 change i l l tire Il,lturcB, rorltcbn#
o r scope of the licences o r premises.
(2) The licence is subject to suspension or cancellatio~~
in the everrt of' any breach
of its coliditions o r on the cornlnission of any offence agai~astthe Abkari laws
on the part of the licel~seeo r any persoil in his employment.
7. Licence for Research Purposes.- Notwithstariding anything contained in these
rules, the Comrnissiorler of Excise nlay permit issue of licer~cesfor tappir~gof
Neera (Sweet Toddy) for research purposes, subject ro such conditions as the
Comniissioner may prescribe.
8. Appeals.- (1) An appeal against an order of the Deputy (;ommissioner of
Excise under these rules shall be filed to the Excise C:omrr~issiorier.
(2) An appeal against a n order passed by the Excise (;on~n~issionershall lie
to the Government.
(3) Every appeal shall be filed within one month from the dare of the order
appealed against.
9. Fine and Pena1tv.- (1) Whoever manufacture, distribute or causes to
manufacture, distribute Neera o r its value added products in contravention
of these rules o r any order issued tliere under shall be imposed with a fine of
Rs.5,000/- or 50% of the total value of the producb involved, which ever i\
higher.
(2) '['he Deputy Excise (:omrnissiorlthr [oncrrnrd is c ollllw*tt-rrtto inipose the
fine.
(3) l~lfractionof ally of the rules or c u n ~ l i t i o ~
of~1ic.rnce
s
iswed under these
rules, either by the licensee or by any person In his elnploy~nentshalt
erit;iil on tlre licer~seeor his agent or both a fine of Ks. 1,0001- o r
cancellalion of licence o r both. An officer of and above the rank of
Deputy (:onimissioner of Excise shall be competelit to impose all o r ally
of the above penalties.
(4) 'Ihe ir~~l~ositiori
of firle
01
t l ~ c .c , I I Ic ~
. l l , ~ t i ool~ ~,r I r c c ~ e ~~li,i11
c
1101 however
relieve the licenser o r his agerlt trow llle liability t u I)(*p r 0 4 ~11tet1
(
101
dny specific offences con~mittedagain\t the Abkari Act or i ~ n d e rthese
rules.
FORM NO. 1
(See sub-rule (3) of rule 4)
[The Kerala Sweet Toddy (NEERA) Rules, 2014)
Application for obtaining privileges of manufacture, possession, processing of
sweet toddy (Neera) Iproduction of value added products.
1.
Name of the Applicant.
2.
Specify whether the applicant is
a Coconut Producers Societylor
CommitteelCocorurt Producers
Federationlor others.
3.
Whether the applicant is
registered with the Coconut
Development Board. (If
applicable)
4.
Whether the applicant is
convicted of any Abkari offence
or any criminal offence and
sentenced to imprisonment for
more than three years.
5.
Whether any Abkari arrears
pending against the Applicant.
6.
Whether the Applicant has any
arrears towards Toddy Workers
Welfare Fund. If yes, state
whether the arrears as on
December 31" of the preceding
year has been remitted.
:
7.
No. of Tappers employed by the
Applicant.
:
8.
No. of Members in the Society
with the number of trees
available for tapping.
:
9.
Recommendation of the
Coconut Development Board. (If
applicable)
:
DECLARATION
-..l/We hereby declare that the informations furnished above are true or correct to the best of
my knowledge and belief.
Place:
Date:
Name and signature of the Applicant
b 0 R M NO.11
(See sob rule ( 3 )ot rulr 4)
['ihe Kerdla Sweet Toddy (NF:EIIA) Rules, 202.11
LICENCE FOR 7 H E PRIVI1,EC;E: OF MANIIFAC:'l'l.JHE, TBOSSkSSION
AN]) I'ROCI1SSINC; OF SWEE'r 7'C)l)l)Y (NEF,IIAJ 1 Y H O l ) I I ( 1 ION Ok
VAI . ~ J nnntm
L
~~nor)uc:.r's.
I ........................
the
......................Division
Deputy
C:orr~~~~issioner
of' ).;xclst.
of'
the
hereby grant licelice under the prt~visi~)ns
ot the
Kerala Sweet 'lbddy (Neera) Rules, 2014 to you ...................................
to
m a n ~ ~ f a c t u r possess
e,
and process sweet toddy (Neera) / protluctiolt of value
added products from Neera in wholesale in the building situated as shown in
the Schedule during the period froni the 1" day of April .......... to the 31"
day of March ..............,subject. to the following conditions, filarr~ely:..
(1) T h e privilege under this licence includes the privilege of n~anuf'acture,
possession, processing, sale of sweet toddy (Neera) and production of
value added products from Neera.
(2) T h e licensee shall point out to the m a r k i ~ ~officer,
g
the trees applied for
marking witllout any delay.
(3) 'I'llt. licensee shall not tap any tree in exce5.s of the ~lumbrarfor which Ite
has applied for and is granted licerice to tap.
(4)
No tree shall be tapped or sweet toddy (Neera) be drawn froni any tree
or any pot be attached for the purpose, ~rrltilthe trees are marked by
the proper officer in accordance with these
rules
as the Lleputy
C o ~ r ~ m i s s i o ~ofi eExcise
r
nlay spccif,y.
Yroviried that the Deputy (>ornnlissioner of Excise 11liIy, where he
colisiders necessary to (lo so, permit applicants to begirl ~ h olberation
c
of rapping and drawing sweet toddy (Neera) in anticipation of ~niirking
of tlie trees and issuing of liccncr. ' l ' h t ~tree so tapped shall 1w those
mentioned ill the application.
(5) T h e sweet totldy (Nvera) shall be d r d ~ r l 011ly
l
betweell 6 a.m. dud 6 p n:.
(6) N o Sweet 'Toddy (Neera) drawn undet this licence shall be issued
torldy shop.
(7)
to a
'The licensee shall nlairitain day to day true accounts of transactions i r ~
sr~cll registers as may be prescribed from t.inie to tlnle by the f:,xcise
C:o~~rn~issioner
and sliall furnish such intormatiom ;lnd statistics as may
I;
!i.
be callvd for by any officer of' t l ~ eExcise I.)epartolrnt, not helow the
rank of Excise Inspector.
(8) T h e licerlsee shall not lease out, s ~ l lor otherwise transler his licence
under any circumstances.
(9)lnfraction of any of the rules o r conditions of this licence either by the
licensee o r by any person in his employment shall entail on the licel~seeor
his agent o r both a f i ~ i eof Rs. 1,000 (Rupees Orie thousand 0nly)or
cancellation of licence or both. An officer of and above the rank of Deputy
Commissioner of Excise shall be competent to impose all or any of the above
penalties.
SCHELXJLE SHOWTNG THE BOUNDAK1E:S OF THE I ,lCKNCED
PREMISES
Bounded on the
Place :
Deputy C:oinniissioner of Excise
Date:
By order of the Governor,
Secretary
v e r ~~ ment
---.- - tu G o ---
.
Explanatory
-
No&
(This does not form part of the notification, but is intended to indicate its general
purport.)
As per G.O.(Ms) No.160120131TD dated 23rdSeptember, 2013, the Government have
given permission for the mat.lufactut-e and distributiorr of Neera and its value-added
products, subject to the provisions specified in the s a ~ d Government Order The
Government vide G.O. (Ms) No.17120141TD dated 3rd February, 2014 have modified the above
said Order and gave permission for the manufacture and distribution of Neera and its value
added products, to the bonafide jaggery tappers, Kerala State Beverages (Manufacturing &
Marketing) Corporation Limited, Coconut Producers Society I Committee and Coconut
Producers Federation registered under the Coconut Development Board, Kerala Agriculture
University, Agro Industries Corporation and Coconut Development Corporation, Hence
Government have decided to issue these rules by superseding the existing rules for the
issue of licences for drawing sweet toddy (NEERA).
The notification is intended to achieve the above object.