SECTION 3 : CONSOLIDATED RULES MADE UNDER SECTION 86.
1No.
601 S.R. - 30th March, 1915 - In exercise of the power conferred by the section 86
of the Bengal Excise Act, 1909 (Bengal Act V of 1909), as amended by the Bengal
Excise (Amendment) Act, 1914 (Bengal Act VII of 1914), and in supersession of all
previous notifications issued by the Board of Revenue, Bengal under the said section 86
of Bengal Act V of 1909 and by the late Board of Revenue, Eastern Bengal and Assam
under section 36 of the Eastern Bengal and Assam Excise Act, 1910 (Eastern Bengal
and Assam Act I of 1910), the Governor in Council is pleased to make the following rules
for the Province of Bengal :II.
These rules shall come into force with effect from the 1st April, 1915.
RULES
Definitions
1. In these rules, unless there is anything repugnant in the subject
or context (1)
'the Act' means the Bengal Excise Act, 1909, as
amended by the Bengal Excise (Amendment) Act,
1914;
(2)
'blending' means the mixture of spirits or wines of
different strengths or of different qualities;
(3)
'bottling' means bottling as defined in clause (3) of
section 2 of the Act;
(4)
'brewer of sale' means a person who brews beer for the use
of any other person, at any place other than the premises of the
persons for whose use the beer has been brewed, and includes
any licensed dealer in or retailer of beer, who brews beer;
(5)
'Commissioner' means the Excise Commissioner;
(6)
'compounding' means the artificial preparation of
foreign liquor by the addition, to imported or locally made
liquor, or flavouring or colouring matter or both;
(7)
'contractor' means a person to whom the exclusive
privilege (a)
of supplying by wholesale, or
(b)
of manufacturing and supplying by wholesale,
country spirit to licensed retail vendors of the same has
been granted by the State Government under section 22;
(8)
a 'degree of gravity' shall be taken as equal to the
onethousandth part of the gravity of distilled water at sixty degrees of
Fahrenheit's thermo-meter;
(9)
'distiller' means a person who holds a license to work a
distillery in West Bengal;
(10) '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;
(11) 'London proof (L.P.)' or 'proof' means the strength or proof
Published on pages 1 to 32 of the Calcutta Gazette, Extraordinary of the 1st April, 1915.
Measures and weights in the Notification were converted to metric units by Notification No.
357-Ex., dated 22nd March, 1962.
1
of power as ascertained by means of Sykes' hydrometer and
denotes that spirit which at the temperature of 510 Fahrenheit
weighs exactly 12/13th part of an equal measure of distilled water;
(12) 'obscuration' means the difference, caused by matter in
solution, between the true strength of spirit and that indicated by
the hydrometer;
(13) 'ordinary denatured spirit' means spirit denatured with the
general denaturant prescribed for use in West Bengal;
(14) '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;
(15) 'prescribed' or 'approved' means prescribed or approved by
the State Government or the Commissioner;
(16) to 'prove' means to test the strength of spirit by a hydrometer
or other instrument prescribed by the Commissioner;
(17) 'Rectified spirit' means plain spirit of a strength of
not
less than forty degrees above proof;
(18) 'reducing' means the reduction of liquor from a higher to a
lower alcoholic strength by the addition of water;
(19) 'still' includes any part of a still and any apparatus whatever
for distilling or manufacturing spirit;
(20) 'sugar' means any saccharine substance, extract or syrup,
and includes any material capable of being
used in brewing
except malt or gratin of any kind;
(21) 'wash' means materials for distillation which is under, or has
undergone, fermentation by natural or artificial means, and;
2(22) 'wanchu' means a fermented liquor specially
prepared
from rice by the Chinese in Calcutta and
24-Parganas
districts as their national drink on special occasions.
Licensing and regulation of distilleries
2. Any person desiring to obtain a license to work as distillery in Application for
any place in West Bengal shall apply in writing to the license
Commissioner giving the following particulars (1)
the name or names, and the address of addresses, of
the person or persons applying3;
Note - For particulars to be furnished when the applicant is a firm,
company or corporation, see Notification No. 21487-Ex., dated 15th
October, 1938 at page …………
(2)
the purpose for which the distillery is proposed to be
opened, specifying in detail the nature of the business
which the applicant desires to carry on therein;
Inserted by Notification No. 444-Ex., dated the 27th January 1923, published on page 136,
Part I of the Calcutta Gazette of the 31st idem, as amended by Notification No. 1189-Ex.,
dated the 16th November, 1936 published on page 2634, Part I, of the Calcutta Gazette, of
the 19th idem.
3
The words 'if a firm, etc.' deleted, vide Notification No. 21485-Ex., dated the 15th October,
1938, published on page 2256 of Part I of the Calcutta Gazette, dated the 20th October,
1938.
2
(3)
(4)
(5)
(6)
(7)
the name of the place in which, the site on which and
the building in which the distillery is to be constructed
or worked;
the number and full description of the stills, vats and
other permanent apparatus which the applicant
wishes to work or set up, and the size and capacity of
such stills, etc;
the date from which, in the event of a license being
granted to him, the applicant proposes to commence
working of the distillery;
the amount of security which the applicant is ready to
furnish for the due performance of the conditions on
which a license may be granted to him, and;
a correct plan of the buildings which he intends to use
or to construct for his distillery, and a plan showing
the position of stills, vats and other permanent
apparatus therein, and a list of store-rooms,
warehouses, etc. connected therewith.
3.
(1) On receipt of the application, and after consulting the
Collector of the district in which the distillery is proposed to be
opened regarding the suitability of the site, and buildings, if there
be any already, and on any other points, and on receipt of the
Collector's opinion and after such further inquiry as he deems
necessary, the Commissioner shall decide whether the license for
the opening of the distillery should be granted or not. The number
of distilleries which can be allowed to be opened in the State mainly
for the supply of country spirit, is limited, and in deciding whether a
license for the working of a distillery is to be granted or not, the
Commissioner will take into full consideration the purpose for which
it is proposed to open the distillery and the demand or necessity for
such a distillery.
(2) Distilleries may be opened for (a)
supply of country spirit;
(b)
supply of foreign liquor;
(c)
supply of spirits for the manufacture of chemicals,
medicated articles, etc., or for other industrial
purposes;
(d)
for all or any of the above purposes combined.
(3) If the Commissioner sanctions the opening of a distillery,
he shall so inform the applicant and the Collector of the district in
which the distillery is to be opened.
(4) The applicant shall then be called upon to make
arrangements for the construction of the distillery. Upon completion
of the building and after the stills and other appliances and
apparatus have been set up, he must deposit two fresh copies of
the plans with the Collector, who shall cause them to be verified in
any manner he thinks proper, and then submit one copy to the
Commissioner for examination, and for comparison with the plans
Consideration of
application.
Purposes for which
a distillery may be
opened.
Construction of
distillery.
Plans.
first submitted, and for any further verification he may think
necessary. After final approval by the Commissioner, the Collector
will be instructed to grant a license to the applicant in the
prescribed form. The applicant shall be bound to conform to the
wishes of the Commissioner within a reasonable time to be fixed by
that officer regarding any addition or alteration to the buildings,
stills, vats or other permanent apparatus or plant which he
considers necessary, whether before or after the final plans are
submitted, for the proper security of the revenue or to render illicit
practices impracticable.
(5) No addition or alteration to the buildings, stills or other
permanent apparatus as shown in the plans finally submitted by the
applicant shall be made without the previous sanction of the
Commissioner obtained through the officer in charge and the
Collector. If the Commissioner so directs, such additions or
alterations may be permitted by the Collector subject to the
Commissioner's approval. When any such additions or alterations
are made fresh plans must be submitted to the Commissioner
through the Collector with a certificate from the officer in charge
that they are correct.
(6) It will be open to the Commissioner to verify at any time
any of the descriptions and plans above mentioned, on proof or
error, to require fresh ones to be submitted for sanction. Such
verification may be made by any officer deputed for the purpose,
and such officer shall be allowed full access to the premises.
Sanction to the plan may be withheld until any point in respect of
which they differ from plans already sanctioned has been rectified
to the satisfaction of the Commissioner. The distiller shall be bound
to carry out such rectification within a reasonable time to be fixed
by the Commissioner.
44.
License to be
granted by
Collector.
Applicant to carry
out necessary
additions or
alterations.
Additions or
alterations to
buildings, stills, etc.
require previous
sanction of
Commissioner
Commissioner may
at any time verify
description and
plans.
(1) Before the license to work the distillery is granted by the Security deposit
Collector, the distiller shall give a security of Rs. 1,000 in cash or and execution of
bond.
Government Promissory Notes for the due observation of the
conditions of the license :
Provided that in the case of a distiller who is required to pay the fee
under the proviso to Rule 6, the amount of security shall be Rs.
250, or such other higher sum as may be fixed by the
Commissioner.
(2) The distiller shall also execute a bond in the prescribed
form pledging the distillery premises, still, all apparatus and utensils
employed in the manufacture of spirit, and the stock-in-trade for the
due discharge of all payments which may become due to
Government :
Provided that in lieu of so pledging the distillery premises the
distiller may deposit Government Promissory Notes of such value
as the Commissioner may direct, and execute an indemnity bond of
a value fixed by the Commissioner.
4
Substituted by Notification No. 1064-Ex., dated 18th November, 1953.
5. The license for a distillery must be renewed annually. Such Annual renewal of
renewal will be granted by the Collector subject to the approval of distillery license.
the Commissioner.
56.
The Collector shall employ such officers and establishment as Establishments and
the Commissioner may direct to the charge of distillery. The cost of their cost.
such officers and establishments shall be borne by the
Government.
Provided that in cases in which such cost is, in the opinion of the
Commissioner, likely to exceed 5 percent of the duty on issues of
spirit from the distillery during a financial year and in the case of
every Mritasanjibani distillery, the distiller shall pay to Government (a)
in advance a fee in cash equivalent to the estimated
cost for three months as the Commissioner may fix,
and
(b)
monthly a fee in cash equivalent to the monthly cost
which the Commissioner may fix, within seven days
after the expiry of the month to which the fee relates.
Note - In computing the cost, the average of the pay (including
special pay, if any) of officers and establishment, the contribution
towards leave salary and pension and the compensatory
allowances shall be included.
7. The distiller shall also provide suitable quarters, to the Quarters for
satisfaction of the Commissioner, for the officer in charge and other establishment.
establishment, in close proximity of to the distillery, and shall keep
the same and the appurtenances thereto in proper repair. He shall
also supply such office furniture as may be required for the use of Office furniture
the officers within the distillery.
8. Every proprietor or manager of a licensed distillery must give at
least fifteen days notice in writing to the Collector of the date on
which he proposes to commence working the distillery, and at least
one month's notice before he ceases to work it.
Distiller to give
notice of
commencement of
working.
9. In case a distiller shall cease distilling or issuing spirits for a Power to withdraw
period exceeding one month, the Commissioner may withdraw the establishment.
establishment stationed at the distillery and may prohibit all further
distillation and issue of spirits until the distiller has given him fifteen
days' notice in writing of the date on which he proposes to
recommence distilling or issuing spirits as the case may be.
10. (1) The distiller shall so arrange his stills that spirit shall
discharge into closed and locked receivers of such pattern that no
spirit can be removed from them unless they are unlocked. The
Commissioner may require the distiller to affix to any receiver an
apparatus which will prevent the supply and discharge cocks
being open at the same time. Every pipe used for conveying spirit
5
Arrangement of
stills etc.
Substituted by Notification No. 1064-Ex., dated the 18th November, 1953.
or feints must be so fixed and placed as to be visible throughout
its entire length and shall, if the Commissioner so direct, be
coated with oil- paint of a particular colour, and all joints thereof
shall be sealed in such manner as the Commissioner may
prescribe. If the condensing worm is made of copper, or if the
spirit passes through pipes wholly or partly made of copper, such
measures as the Commissioner may direct shall be taken by the
distiller in order to protect the liquor from serious contamination by
the copper :
(2) There shall be no opening into any still, condenser or
refrigerator, except(a) for connection with the wash backs or spirit
receivers,
(b) properly-secured air cocks or air valves of a
number and description approved by the
Commissioner .
(3) The distiller shall provide and maintain suitable and
secure fastenings, wherever the Commissioner may deem
necessary, to all stills, spirit receivers, vats pond other
receptacles, fermentation-rooms, store-rooms, pipes, etc., to the
satisfaction of the Commissioner, for the attachment of locks to be
provided by Government, The keys of an such locks shall be
retained by the officer in charge. The distiller shall attach his own
locks to all rooms used for the storage of spirit and may, if he so
desires, also attach his own lock to any other fasting but shall be
bound immediately to remove such locks when required by the
officer in charge, to allow free inspection.
(4) The distiller shall, if the Commissioner so direct,
provide between the stills and the spirit receivers a glass safe by
which the quantity and strength of the spirits which are running will
at any moment be visible to the operator, or a sampling apparatus
so constructed that for every sample, drawn off an exactly equal
quantity shall be discharged into a closed and locked receptacle. If
required, both a safe and sampling apparatus shall be provided.
The distiller shall also, if so required, provide branch pipes fitted
with locks by means of which spirits of different strength and
qualities may be diverted into separate receivers.
(5) The stills, receivers and vats shall be so arranged that
the spirit may b conveyed from the received to the store-room
through closed pipes. All pipes and all joints thereof shall be
secured and sealed to the satisfaction of the Commissioner.
(6) All receivers and vats in the distillery must be so placed
as to admit of the contents being accurately gauged or measured
and must be fitted to the satisfaction of the Commissioner with
proper dipping rods so adjusted to fixed dipping places that the
contents thereof at fifth of a centimeter of depth may at any time be
ascertainable. The receivers and vats shall also be gauged in such
manner as the Commissioner may, from time to time, direct; and no
Fastings for Locks.
Glass safe
sampling.
Closed pipes for
conveyance of spirit
from receivers to
store-room.
Receivers and vats
to be provided with
dipping rods and to
vessel shall be used as a receiver or store vat until it has been be gauged.
gauged and the gauging has been checked by such, officer as the
Commissioner may appoint. Records of the dimensions of such
vessels shall be maintained in accordance with rules prescribed by
the Commissioner.
(7) Every cock kept or used in a distillery shall be of
such pattern and constructed in such manner as the Commissioner may from time to time direct.
(8) The distiller shall cause to be painted with oil colour
Rooms and shall keep so painted upon the outside of every room
or place and upon a conspicuous part of every vessel and utensil
the name of such room, place, vessel or utensil, according to the
purpose, for which it is to be used, and when more than one room,
place, vessel or utensil is used for the same purpose, he shall also
paint a progressive number on each, beginning with the number
one.
Cocks
Rooms and vessels
to be marked and
numbered
Vessels for storage
11. Spirit shall be stored in sound vessels. Each vessel shall bear a
serial number, painted or cut thereon.
Its external parts must also be clearly visible.
12. The distiller shall not cause or allow the dipping place or level of
any vessel to be altered, or any device to be used to deceive the
officer in charge in taking the gauge of any vessel, or to prevent
him from taking a true account of all wash or spirit in any vessel.
13. The materials, or bases. to be used in distilling country spirit,
shall only be of such descriptions as are generally approved by the
Commissioner. All materials used must be of good quality, and no
ingredients noxious to health shall be used in distillation or added
to the spirit intended for human consumption.
14.
(I) The distiller shall only distil wash which has been
prepared within the distillery, and no wash (except spent wash
from which all alcohol has been extracted) shall be on any account
removed from or allowed to pass out of the distillery, except sealed
samples forwarded by the officer in charge to 6[the Chemical
Examiner to the Government of West Bengal] under the general or
special orders of the Commissioner.
(2) Except with the written permission of the
Commissioner, no wash or spirits not prepared or manufactured in
Dipping place or
level of vessel not
to be altered
Materials
Wash not to be
removed from
distillery.
No wash or spirits
to be brought into
The expression "the Chemical Examiner to the Government of Bengal" (now West Bengal)
was substituted for the expression "the Chemical Examiner for Customs and Excise" in this
rule and the rules 37, 75 and 97 by Notification No. 11658-Ex., dated the 21st June, 1938,
published in the Calcutta Gazette, dated the 30th June, 1938, Part I, Page 1234.
6
the distillery shall be brought into the distillery.
distillery.
(3) All wash made in the distillery shall be fermented in the Wash to be
conveyed directly
wash backs and shall be conveyed directly there from into the still.
from wash backs to
still
(4) Except with the written permission of the Commissioner, Redistillation
the distiller shall not redistill any spirits other than those which
remain in the sfeints or weak spirit receiver attached to the still and
which have not been removed there from.
15.
The spirits manufactured in the distillery shall be distilled
above or below such strengths and shall be subject to such
periodical analysis as the Commissioner may direct, and the
contractor shall be bound to take steps to remedy any defects in his
product which the Commissioner may consider material.
Strength of spirit
manufactured to be
regulated by
Commissioner.
16.
(1) The distiller shall give such notice in writing as the Notices.
Commissioner may prescribe of the transfer of spirit from the spirit
receivers to the spirit store room and of wash from the fermenting Declaration of proof
vessels or wash backs to the still. He shall also state the spirit in wash.
percentage of proof spirit contained in the wash immediately before
the distillation thereof. This percentage shall be determined by
means of instruments approved by the Commissioner.
(2) The distiller shall comply with such orders as may be Periodical stoppage
prescribed by the commissioner for the periodical stoppage of of distillation.
distillation for the purpose of ascertaining the quantity of spirit
distilled from the quantity of wash passed into the still.
17.
All spirit collected in the receivers shall be transferred or Transfer of spirit
conveyed into the spirit store-room without unnecessary delay from receiver to
storeroom.
provided that no spirit shall be so transferred between 6 p.m. and 6
a.m.
718.
(1) Except as provided in sub-rule (2) all operations in the Hours of work.
distillery requiring the presence of an officer of the Excise
Department, shall be stopped on Sundays and public holidays
declared as such under the Negotiable Instruments Act,1881. In a
distillery, the distiller shall so arrange his operations that no officer
of the Excise Department need ordinarily be on duty for more than
eight hours on any working day.
(2) If the distiller requires any officer of the Excise
Department to be on duty at the distillery on any Sunday or public
holiday mentioned in sub-rule (1) or for more than eight hours on
any working day, he shall give in writing at least twenty-four hoursnotice to this effect to the officer of the Excise Department in
charge of the distillery, stating clearly the work to be done and the
7
Substituted by Notification No. 1203F.T., dated the 23rd May 1950.
approximate time that the work is likely to take:
Provided that no officer of the Excise Department shall be
required to be on duty in a distillery on the following days except
under, special circumstances and with the approval of the
Collector:(i)
Sundays.
(ii)
The Bengali New Year’s Day.
(iii)
The Id-ul-Fitr Day.
(iv)
The Independence Day.
(v)
The Second Day of Durgapuja(Mahastami Day).
(vi)
The Bijoya Dasami Day.
(vii) The Kalipuja Day.
(viii) The tenth day of Muharrum.
(ix)
The Id-uziZuha Day.
(x)
The Christmas Day.
(xi)
The Fateha-Duaz-Daham Day.
(xii) The Sreepanchami Day; and
(xiii) Mahatma Gandhi’s Birth Day.
(3) An officer of the Excise Department required under subrule (2) to be on duty in a distillery on a Sunday or any other public
holiday mentioned in sub-rule (1) or for more than eight hours on
any working day shall be entitled to overtime fee at such rates as
may be fixed from time to time by the State Government. The
amount payable as overtime fee shall be recovered from the
distiller.
(2) When distillation is carried on at night and at all times
when an officer of the Excise Department is not present, the
distillery gate shall remain locked provided that on Sundays or
public holidays mentioned in sub-rule (1) the registered servants of
the distiller may be allowed ingress and egress between sunrise
and sunset.
19. The distiller shall keep accurate and regular daily Daily accounts to be
accounts showing _(1) the quantity and description of materials kept by distiller.
used, (2) the quantity of wash and spirit manufactured, (3) the
quantity of wash used, (4) the quantity of spirit passed out, and (5)
the quantities of wash and spirit in store. Under the last head the
quantity of spirit remaining in stock in each cask, vat or other
receptacle shall be shown. Such accounts shall be open at all times
for inspection by the Excise Officer-in-charge or Other Excise
Officer authorized by the Collector, and by all supervisor Excise
Officers.
Warehouse for spirit
(1) Warehouses for the supply of country spirit to retail Country spirit
vendors may be established by the Commissioner at convenient warehouses.
820.
8
Substituted by Notification No. 875-Ex., dated the 28th November, 1959.
places at the expense of Government or at the expense of a person
to whom the exclusive privilege of supplying or selling country spirit
by wholesale has been granted under section 22,or of a licensed
wholesale vendor of country spirit.
Every such warehouse shall be supplied with country spirit
by such grantee of exclusive privilege of supplying country spirit or
by such licensed wholesale vendor, as the case may be, for the
area in which such warehouse lies and every such warehouse shall
be in charge of an Excise Officer.
Provided that the Commissioner may, if he so thinks fit,
permit country spirit to be received into a warehouse from sources
other than those named above.
(2) The provisions of rule 7 shall, mutates mutandis, apply to
all warehouses established at the expense of such grantee of
exclusive privilege or licensed wholesale vendor.
921.
Persons desirous of obtaining licenses to establish Private warehouses.
private warehouses, for the deposit and storage of spirit other than
country spirit without payment of duty or fee shall to the Collector
concerned, who shall not grant the license without the previous
order of the Commissioner.
Rule 2 to 4 shall apply mutates mutandis to such
applications, except that the amount of the security shall be
Rs.250.
1022.
The Collector shall employ such officers and Establishment for
establishment as the Commissioner may direct to the charge of a supervision of
private warehouses.
private warehouse. The licensee of the warehouse shall pay to the
Government-(a)
in advance a fee in cash equivalent to the estimated cost
of such officers and establishment for three months as the
Commissioner may fix, and
(b)
monthly a fee in cash equivalent to the monthly cost, which
the Commissioner may fix, within seven days after the
expiry of the month to which the fee relates.
In computing the cost of officers and establishment, the average of
the pay (including special pay, if any) of officers and establishment,
the contribution towards leave salary and pension and the
compensatory allowance shall be included.
23. Rules 5,7,8 and 9 shall apply, mutates mutandis, to Rules applicable to
private warehouses, and Rules 10(6), 10(7), 11 and 12 to all warehouses.
warehouses.
24. Every warehouse shall be under the joint lock and key of Warehouse under
the officer in charge thereof and of the contractor, distiller or joint lock of officer
Substituted by Notification No. 1064-Ex., dated the 18th November, 1953 and later
amended by Notification No. 1265-Ex., dated 19th October, 1968.
10
Substituted by Notification No. 1064-Ex., dated 18th November, 1953.
9
licensee of the warehouse the authorized representative of the and contractor, etc.
aforesaid persons. The lock used by the officer in charge shall be a
Government lock and the key shall remain in his personal custody.
25. No spirits shall be received into any warehouse unless What spirits may be
accompanied by a pass from the officer in charge of the distillery or received into
warehouse.
of the warehouse from which they have been transferred, or by a
special permit authorizing their receipt into the warehouse or, if the
spirits have been brought into India from any place outside India,
by a pass granted by the Collector.
26. Spirits intended for a warehouse shall be conveyed in Vessels for
sound and water- tight casks or approved metal vessels on which conveyance of spirit
to warehouse.
shall be painted in white oil paint, in letters not less than 2.5 cm.
high, the number of the cask or vessel, its capacity to the nearest
tenth of a litre, and the name of the distillery or warehouse from
which it has been issued. Marks other than those specified above
shall be obliterated.
27. Immediately on arrival of a consignment at the
warehouse, the officer in charge shall open the vessels and gauge
and prove the spirit in each vessel. If any deficiency in excess of
the quantity allowed by Rule 28 below is found to have occurred in
any vessel after measurement by such method as may from time to
time be prescribed by the Commissioner, the whole contents of the
vessel shall, if the contractor, distiller or licensee of the warehouse
or the authorized representative of the aforesaid persons so
desires, forthwith be measured by litre measures, and the quantity
thus ascertained shall be accepted as correct. He shall then note
the results in the prescribed registers, and also on the pass
covering the consignment. One copy of the pass with the entries of
receipt shall be immediately returned to the officer who issued the
consignment, and the other copy with the entries thereon shall be
kept in the warehouse.
Procedure to be
observed on arrival
of spirit at a
warehouse .
1128.
(1) An allowance shall be made for the actual loss in
transit by leakage and evaporation of spirits transported or
exported by land in wooden or metal vessels at rates not exceeding
the maximum quantities specified in the following scale for wooden
or metal vessels, as the case may be, namely :Maximum quantities
of allowances
Wooden
Metal
Vessels
Vessels
Per cent. Per cent.
a) For a journey of not greater
2
½
during
than two days.
Amended by Notification No. 1125-S.R., dated the 28th June, 1915, published on pages
1199-1200, Part I of the Calcutta Gazette of the 30th idem and by the Notification No. 691Ex., dated 2nd June, 1971.
11
b) For a journey of duration exceeding
not exceeding nine days.
c) For a journey of duration exceeding
nine but not exceeding eighteen days.
d) For a journey of duration exceeding
eighteen days.
3
1
4
1½
5
2
two but
Provided that, if in any case, the temperature of the spirits
on arrival of their distillation is found to be lower than that when
they were dispatched, a further allowance shall be made, if
necessary, of ’05 of a London proof litre percent for every degree
Fahrenheit of difference between the two temperatures, in addition
to any allowance that may be made under this sub-rule.
Method of
calculation.
(2) The allowances made under this rule shall be determined
by deducting from the quantity of spirits dispatched the quantity
received at the place of destination, both quantities being stated in
terms of London proof litres, and shall be calculated on the quantity
of sprits contained in each vessel comprised in a consignment.
(3) If the report of an officer, by whom a consignment of
spirits transported or exported by land has been gauged and Excess wastage to
be reported to
proved on arrival of its destination, should show that wastage to a Commissioner.
greater extent than that indicated in sub-rule (1) has occurred, the
contractor, distiller or licensee of the warehouse transporting or
exporting the same shall be liable to pay duty at the rate imposed
under section 27 of the Act and, where fees were payable in
respect of the pass under which spirits were transported or
exported, such fees at the rate prescribed under section 38 and
section 86 or under section 86 of the Act, on so much of the
deficiency as in excess of the allowances referred to in sub-rule (1):
Provided that each case of excess deficiency shall be
reported to the Commissioner for orders, and the Commissioner
may, in his discretion on good cause being shown, remit the duty
and fees or fees leviable on such deficiency.
(4) Duty and fees or fees on a deficiency of spirits in excess
of the allowances referred to in sub-rule (1) shall, if levied, be
realized by the Collector of the district in which the distillery or
warehouse from which the spirits were dispatched is situated.
1229.
Duty and fees or
fees on excess
deficiency.
Spirit intended for a warehouse is conveyed thereto under Bond for
bond, and at the sole risk and responsibility of the contractor, conveyance of spirit
to a warehouse.
distiller or licensee of the warehouse. The bond is discharged when
12
Amended by Notification No. 691-Ex., dated 2nd June, 1971.
the spirit has been deposited in the warehouse and has been
gauged and proved by the officer in charge and after the duty and
fees or fees on the excess deficiency, if any, has been realized.
30. Spirit supplied to a warehouse shall be stored in casks or Storage of spirit in
vats or wood of other material approved by the Commissioner. warehouses.
The contractor, distiller or licensee of the warehouse shall supply
these articles, and all other appliances which may be required for
the blending, reducing or issue of spirit, and shall bear the cost of
storing, blending or reducing the spirit.
31.
Casks or vats must be of such number and capacity set up Casks or vats.
according to such design and marked in such manner as the
Commissioner may by general or special order, direct.
32.
(1) Country spirit warehouses shall ordinarily kept close on Hours of work in
Sundays and public holidays declared such under the Negotiable warehouse.
Instruments Act, 1881, and holidays declared by executive orders
of Government. In other days, such warehouses shall not be kept
open except during the hours fixed by the Collector. In case of
urgent necessity, the Commissioner or the Collector, or the Subdivisional Officer may direct that such a warehouse shall not be
closed on any particular holiday.
(2) A private warehouse referred to in Rule 22 shall not be
opened except during such hours as may be fixed by the Collector.
The provisions of sub-rules (1), (2) and (3) of Rule 18 shall apply
mutates mutandis, to such warehouse.
33.
The contractor, distiller or licensee of a warehouse shall Accounts to be
keep regular accounts in the warehouse showing the quantity and maintained by
contractors, etc.
strength of sprits received in, issued from, and remaining in, the
warehouse. Such account shall be open at all times to the
inspection of the officer in charge and of all superior Excise
Officers.
General provisions relating to distilleries and warehouses
34.
The Commissioner may prescribe the minimum stock of Minimum stock for
spirit to be maintained in distilleries and warehouses established for distillery and
warehouses.
the supply of country spirit to licensed retail vendors in specified
areas.
35.
Contractors, distillers or licensees of warehouses who desire
to manufacture foreign liquor for sale shall take out separate vend
licenses.
36.
Manufacturers of foreign liquor shall take out separate
compounding and bottling licenses in accordance with the rules
Separate license
necessary for
manufacture of
foreign liquor for
sale and for
compounding or
bottling.
framed therefore, if such operations are carried on. All processes
connected with the bottling, flavouring, blending, reducing or
colouring of foreign liquor shall be conducted under the supervision
of the officer in charge in a separate building within the distillery or
warehouse enclosure.
37.
When it is known or suspected that saccharine or other Calculation of duty
matter, or such a nature as to prevent the true strength being in case of
obscuration.
ascertained by means of hydrometer is present in spirit, the number
if degrees to be added to the apparent strength on account of
obscuration shall be certified by the Chemical Engineer to the
Government of West Bengal on analysis of a sample of the spirit
submitted to him, and duty shall be calculated on the quantity and
strength of such spirit after the addition of the number of the
degrees of proof certified as necessary to be added to the apparent
strength as ascertained by the hydrometer.
1338.
(1) An account should be taken by the Collector, Subdivisional Officer or Superintendent of Excise of the stock of spirit in
the distillery or warehouse at such intervals, not being greater than
three months, and in such manner as the Commissioner may
direct; and the contractor, distiller or licensee, as the case may be,
shall pay to Government duty at the rate imposed under section 27
on spirit manufactured, imported or transported, as the case may
be and where fees were payable in respect of the pass under which
any spirit was imported or transported, fees at the rate imposed
under section 38 and section 86 or under section 86 of the Act, on
all spirit which may not be forthcoming and for which he shall be
unable to account to the satisfaction of the Commissioner in excess
of a wastage allowance of 1½ percent, with an additional allowance
of 2 percent, on the proof quantity of spirit removed for bottling in a
bonded warehouse.
(2) Wastage for the purpose of collection of duty and fees or
fees on the excess as aforesaid shall be calculated annually, that
is, at the end of the year for which the license is in force, but the
contractor, distiller or licensee shall be called upon to explain any
excess wastage and to adduce any evidence which he may desire
to adduce in support of his explanation immediately after each
occasion on which stock has been taken, and if it shall be proved to
the satisfaction of the Commissioner or of such officer as he may
specify that such deficiency in excess of 1½ percent, has been
caused by accident or other unavoidable cause, the payment of
duty and fees or fees at the above rate on such deficiency shall not
be required.
39.
Periodical stocktaking and levy of
duty and fees or
fees to be
calculated annually
but explanation to
be called for
immediately after
stock taking.
Wastage for the
purpose of
collection duty and
fees on excess
deficiency.
For taking periodical stock, the gauging of spirit, in vats or Procedure for stock
taking.
Amended by Notification No. 1085-Ex., dated 24th January, 1947 and No. 691-Ex., dated
2nd June, 1971.
13
casks may be done by dip-rod measurement, weighment, or by
such other method as may be prescribed by the Commissioner.
Whenever, by bung-rod measurement, the deficiency in any cask if
found to be excessive, the whole contents of the cask shall be
promptly measured by liter measures and the actual deficiency
accurately ascertained.
40.
Government shall be held responsible for the destruction,
loss or damage, by fire, theft or any other cause whatsoever,
occurring to any spirit stored in the distillery or warehouse or in
gauging, weighment or proof. In case of fire or other accident, the
officer in charge of distillery or warehouse shall immediately attend
to open it at any hour by day or night.
Government not
liable for loss, etc.
of spirit in
distilleries and
warehouses.
41.
Smoking or the use by any person whatsoever within a Smoking and naked
distillery or warehouse of naked lights of any description is lights prohibited.
prohibited. Closed lanterns only shall be used.
42.
Distilleries and warehouses shall be open only for the
entrance and exit of persons who have business within them.
Except with the permission of the Collector, the officer in charge or
a superior officer of the Excise Department, no one except superior
officers of other Government departments, contractors, distillers
and licensees of warehouses, their servants, and licensed vendors
who have come to purchase spirits, shall be allowed to enter the
premises on any pretext. A register shall be kept of the names of all
persons employed by contractors, distillers or licensees of
warehouses, and all recognized employees will be supplied with
passes for ingress and egress.
Admittance of
persons into
distilleries and
warehouses.
43.
The officer in charge of a distillery or warehouse may eject Ejection of
and exclude from the premises any person whom he shall find to undesirable
persons.
have committed, or to be about to commit, any breach of these
rules or of the provisions of the Act, or who shall be intoxicated,
riotous or disorderly. All action taken by any officer under this rule
shall forthwith be recorded by him in writing in his official diary for
the information of his official superior.
44.
Contractors, distillers and licensees of warehouses shall be
bound by the provisions of the Act, and by all rules for the
management of distilleries and warehouses, or for issue of spirit
therefrom, which may be prescribed under the Act from time to
time, and by all special orders which may be issued by the
Commissioner regarding any particular distillery or warehouse, and
shall cause all persons employed by them to obey all such rules.
Contractors, etc.,
bound by
provisions of Act
and all rules and
special orders.
45.
If it comes to the knowledge of the contractor, distiller or Responsibility for
licensee of a warehouse that any person employed by him in the breaches of rules by
servants.
manufacture, storage, receipt, blending, reducing or issue of spirits
has committed any breach of the Act, or of the engagements
entered into by him, it shall be his duty to report the matter to the
officer in charge, and to comply with the directions of that officer
respecting the continued employment of such person. The officer in
charge shall report the matter together with the action taken by him
to the Collector or Sub-divisional Officer.
46 to 48. (Omitted by Notification No. 549-Ex., dated the 23rd April,
1953.)
49.
(1) (Omitted by Notification No. 459.Ex.,dated the 23rd April,
1953.)
14(2)
On the expiry of the license, either on account of expiry Disposal of liquor
of the term, or on account of cancellation or suspension, the on expiry of license.
Commissioner may take over or permit the successor of the
contractor, distiller or licensee of the warehouse as the case may
be, to take over the balance of liquor in the distillery at cost price, or
may require the contractor, distiller or licensee of the warehouse,
as the case may be, forthwith to remove all liquor remaining within
the distillery or warehouse on payment of duty and fees or fees in
full.
(3) If he shall fail so to remove all sprits within 10 days of the
receipt of written notice from the Collector, the cost of any
establishment which it may be necessary to employ at the distillery
or warehouse, may be recovered from the defaulter, and if he shall
fail to do so, within one month, the spirit shall be liable to forfeiture
at the discretion of the Commissioner.
Issue of spirits from distilleries and warehouses
1550.
(1) Sprits may be removed from a distillery or warehouse Purposes for which
other than a warehouse to which a bonded manufactory licensed sprits may be
issued.
under the Medicinal and Toilet preparations (Excise Duties) Rules,
1956, is attached(i) Under bond of payment for duty or pass fee as the case Under bond.
may be(a)
for transport to another distillery or warehouse
including a warehouse to which a bonded
manufactory, as aforesaid, is attached, and ,
and
(b)
for export to another State or Union Territory
subject to the provision of rules made in this
behalf under section 85 of the Act and such
restrictions as the Commissioner may by a
Amended by Notification No. 691-Ex., dated 2nd June, 1971.
Sub-Rule (1) was substituted, and sub-rule (1A) inserted, by Notification No. 405-Ex.,
dated 2nd April, 1969.
Sub-Rule (2) was inserted by Notification No. 147-Ex., dated 22nd August, 1952 and
amended by Notification No. 691-Ex., dated 2nd June, 1971.
14
15
general or special order, impose;
payment of duty or pass fee, as the case may be –
(a)
for local consumption or use subject to the
provisions of rule 53,
(b)
in the case of foreign liquor, for export to
another State or Union Territory or supply out
of India subject to the provision of Rule 53A,
and
(c)
in the case of rectified spirit, for export to
another State or Union Territory or supply out
of India when such export or supply has been
permitted by the Commissioner by a general or
special order.
(1A) Sprits may be removed from a warehouse to which a
bonded manufactory as aforesaid, is attached,(i)
under bond for payment of duty or pass fee as the
case may be, only to the bonded manufactory, as
aforesaid and to such other warehouse as the
Collector may permit by an order in writing; and
(ii)
on payment of duty or pass fee, as the case may
be, only in accordance with the terms and
conditions of the license granted in that behalf.
(2) Spirits other than India-made foreign liquor may be
removed from distilleries and warehouses without payment of duty
and pass fees or pass fees and without bond(a)
if issued to government servants empowered to
purchase or remove them on the public service in
West Bengal:
(b)
if issued to hospitals, dispensaries and other medical
institutions under Government management or
supervision,
the
indents
being
signed
or
countersigned by a Presidency or Civil Surgeon:
Provided that in case of such hospitals or dispensaries where there
is no Presidency or Civil Surgeon, the indents for duty-free
supplies of such spirit shall be signed by the Principal Medical
Officer in charge of the hospital or dispensary;
(c)
If issued to hospitals, dispensaries and other medical
institutions, not other Government management or
supervision but specially authorized by the
Commissioner (upon the certificate of an officer of or
above the rank of an Assistant Director of Health
Services as to their satisfactory management) to
obtain supplies of such spirit without payment of duty
and pass fee pass fees, the indents being signed or
countersigned by the Principal Medical Officer in
charge of such hospital, dispensary or institutions;
(d)
if issued to veterinary institutions, the indents being
signed or countersigned by an officer of or above the
(ii) on
On payment of duty.
Without payment of
duty and fees or
fees.
(e)
(f)
rank of an Assistant Director of the Veterinary
Services or by Superintendents of Veterinary
Services, Headquarters, Eastern Range, Western
Range or Northern Range;
if issued to any local body for bona fide public health
work, the indent being signed or countersigned by the
District or Municipal Health Officer; or
if issued to any educational institution for laboratory
use or to any institution or person for research in the
public interest or for development of science or
industry, the indent being signed or countersigned by
the head of the institution or by the person making
research, as the case may be, and supply being
limited to an annual quota fixed by the Collector of the
district in which the institution is situated or the person
carries on research, with the previous approval of the
Commissioner (upon a certificate from the Director of
Public Instruction, or the Director of Industries or the
Director of Health Services, as the case may be).
Supply of such spirit without payment of duty and pass fees or pass
fees under all the sub-clauses of this sub-rule shall be made in
accordance with the terms and conditions of a permit granted by
the Collector.
1651.
No spirit shall be removed from any distillery or warehouse Gauging and
unless it has been gauged and proved by the officer in charge. If proving before
removal.
removed under bond, the gauging may be by bung-rod; if otherwise
than under bond, the gauging must be by actual measurement or
by weighment.
1751A.
(1) A person, who has imported or transported spirit other
than country spirit under a bond for payment for duty and pass fees
or pass fees shall pay to the State Government, in lieu of the duty
and pass fees or pass fees payable under rule 38, duty and pass
fees or pass fees in respect of any quantity of spirit so imported or
transported, which having been certified as received in any vessel,
is not forthcoming at the time when the spirit is gauged and proved
for remover, unless he is able to account for the absence to the
satisfaction of the Commissioner and subject to the allowances
hereunder mentioned (calculated at proof strength):
Levy of duty and
fees and fees on
excess deficiency in
store of spirit other
than country spirit.
Per Cent.
For any period not
Vide Notification No. 46-T.-S.R. dated the 13th May, 1917, published on pages 733-784.
Part I of the Calcutta Gazette of the 23rd idem.
17
Inserted by Notification No. 476T-S.R. dated the 26th October 1917, published on page
1730, Part I of the Calcutta Gazette of the 17th November 1917 and amended by Notification
No. 691-Ex., dated 2nd June, 1971.
16
On spirits stored
In any wooden vessel.
On spirits stored in
any metal vessel
Exceeding 1 month
For any period
Exceeding 1 month
For any period
1
1½
--
½
(2) The duty and pass fees or pass fees levied under sub-rule (1)
shall be payable at the rate imposed under section 27 of the Act
on spirit imported or transported and at the rate prescribed under
section 38 and section 86 or section 86 thereof in respect of the
pass under which the spirit was imported or transported and shall
be paid before the removal from the distillery or excise warehouse,
to which it has been taken, of the spirit which has been gauged and
proved:
Provided that this rule shall not apply to spirit received and racked
into store vats at distilleries and bonded laboratories; deficiencies in
respect of such spirit shall be governed by rule 38.
1851b.
A person who has stored spirit in a wooden cask under a
bond for payment of duty and pass fees or pass fees for the
purpose of maturing the said spirit shall, in lieu of duty and pass
fees or pass fees payable under rule 51A, pay to the State
Government the duty and pass fees imposed under section 27,
section 38 and section 86 of the Act or pass fees under section 38
or section 86 of the Act in respect of any quantity of spirit so stored
which is not forthcoming at the time of removal in excess of the
allowances mentioned hereunder unless he is , however, able to
account for the deficiency to the satisfaction of the Commissioner.
Where the time of storing in warehouse does not exceedPercent of allowance of deficiency
2 months
- 2
6 months
- 3
1 year
- 4
2 years
- 6
3 years
- 8
4 years
- 10
5 years
- 12
1952.
(1) Except when spirit is removed from a warehouse to a Pass for removal of
bonded manufactory under sub-rule (1A) of rule 50, no spirit shall spirit
be removed except under a pass granted by the Excise Officer-inCharge in the prescribed form on payment of fees, if any, fixed for
Inserted by Notification No. 1085-Ex., dated 24th January 1947 and amended by
Notification No. 691-Ex., dated 2nd June, 1971.
19
Substituted by Notification No. 405-Ex., dated 2nd April, 1969, read with corrigendum No.
1468-Ex., dated 16th October, 1969.
18
such pass and subject to the provision of rules made in this behalf
under section 85 of the Act.
(2) A pass shall be granted on presentation of a requisition
therefore by or on behalf of the licensee of the distillery or
warehouse.
(3) In regard to spirit other than denatured spirit, and the
third copy shall such pass shall be granted also on proof of
execution of bond by the person permitted to remove spirit under
bond or on proof of payment of the prescribed duty or pass fee, as
the case may be, or on production of a permit granted by the
Collector under sub-rule 50.
(4) In regard to denatured spirit such pass shall be granted on
production of proof that the person to whom denatured spirit is
supplied is entitled to receive and possess it.
(5) The pass shall be prepared in triplicate. One copy of the
pass shall be delivered to the transporter or the exporter to
accompany the consignment, the second copy shall be forwarded
to the Collector or the principal Excise Officer of the district to which
the spirit is to be taken and the third copy is to be retained for
record.
2053.
Spirits other than denatured spirits may be issued for local To whom sprits may
be issued on
consumption or use only,(1) in the case of foreign liquor, to licensed vendors of such liquor;
(2) in the case of rectified spirit other than rectified spirit issued
from a warehouse to which a bonded manufactory is attached(i) to a holder of license granted under the Medicinal and
Toilet Preparations (Excise Duties) Rules,1956, subject to the
condition that when duty imposed under the Medicinal and Toilet
Preparations (Excise Duties) Act, 1955, has been paid, no duty
imposed under section 27 of the Act, will be realized, unless the
State Government directs otherwise.
payment of duty of
pass fee for local
consumption or
use.
(ii) to a holder of permit to obtain such spirit for the purpose
of manufacture of medicinal and toilet preparations which do not
contain alcohol,
(iii) to a holder of permit to obtain such spirit for use for
scientific purposes as defined in the order issued under section 27
of the Act,
(iv) to a holder of permit to obtain such spirit for any purpose
Substituted by Notification No. 405-Ex., dated 2nd April 1969 read with corrigendum No.
1468-Ex., dated 16th October 1969.
20
other than a scientific purpose mentioned above or the purpose of
manufacture of medicinal and toilet preparations which do not
contain alcohol,
(v) to a Chemist or Druggist holding a licence for the retail
vend of such spirit, or
(vi) to a person holding ,(a)
(b)
a license for the compounding and blending of
foreign liquor , or
(b) a license for the manufacture of colouring
and flavouring substances ; and
(3) in the case of country spirit, to persons licensed to sell such
spirit and permitted by the Commissioner to obtain supply thereof
from the distillery or warehouse.
53A. (1) The Commissioner will be competent, when so necessary
for conserving the stock of foreign liquor or local consumption, to
regulate its issue for export and no foreign liquor shall be issued for
supply out of India except with the previous sanction of the
Commissioner subject to such conditions as he may impose.
(2) The pass which accompanies the consignment of foreign
liquor, issued for export, or a true copy thereof shall be returned to
the Excise Officer-in-Charge, who granted the pass with a
certificate, signed by a Gazetted Excise Officer, not below the rank
of District Excise Officer or Superintendent of Excise of the district
where the foreign liquor is exported, stating the quantity that has
actually reached the destination and, in case there is a difference
between the quantity that has reached the destination and the
quantity that has been shown in the pass, recording the reasons for
the difference, within two months from the date of grant of the pass
or such longer period, not exceeding another two months, as the
Excise Officer-in-charge may allow on good grounds being shown
to him.
In case the pass or a true copy thereof with a certificate as above is
not returned or in case there is a short receipt of liquor at the
destination, the license of the distillery or warehouse shall pay, both
the duty imposed under section 27 of the Act and the additional
license fee at the 'off rate' as prescribed under rules made under
section 86 of the Actin respect of the entire quantity of liquor
mentioned in the pass or the quantity of liquor which has been
received short at the destination, as the case may be, unless the
Commissioner exempts the payment in full or in part on good
grounds being shown to him.
Issue of foreign
liquor on payment
of duty or pass-fee
for export outside
West Bengal or
supply out of India.
(3) Foreign liquor, issued for export, shall be carried by a
railway, steamer or air carriage service from a station, nearest as
far as possible, to the distillery or warehouse to the station nearest
as far as possible to the premises, in the place of export, to which
the liquor is consigned and the railway, steamer or air service
receipt, shall be produced before the Excise Officer-in-Charge for
verification:
Provided that when any liquor is carried otherwise than by railway,
steamer or air carriage service, an amount equal to or half the
excise duty on the liquor so carried imposed under section 27 of
the Act shall be paid as security to the credit of the Collector of the
district in which the distillery or warehouse is situated according as
the excise duty leviable on such liquor in the State or Union
Territory to which the liquor is exported is lower than or is equal to
or greater than the excise duty leviable on such liquor in West
Bengal.
Provided further that the security mentioned above shall be
refunded on receipt of the certificate mentioned in sub-rule (2) of
this rule after an amount equal to the excise duty at the rate
imposed under section 27 of the Act, and the additional license fee
at the 'off rate' as prescribed under rules made under section 86 of
the Act, has been deducted in respect of the quantity of foreign
liquor in regard to which the certificate mentioned in sub-rule (2) of
this rule has not been produced or which has been received short
at the destination, unless, however, the Commissioner, exempts
such payment in full or in part on good grounds being shown to
him.
2153B. Denatured
spirits may be issued only to persons licensed to
sell such spirit or to possess such spirit in excess of the quantity
fixed as the limit for private possession.
To whom denatured
spirits may be
issued.
54.
Retail vendors of country spirit shall take their supplies from Supply of country
the warehouse which is established for the area in which retail spirits to retail
vendors.
shops are situated, and at such strength or strengths as may from
time to time be prescribed by the State Government for retail sale.
For special reasons the Collector may permit retail vendors to take
their supplies from any other warehouse assigned to the same
contractor.
55.
No substance except water used for reducing purposes shall Only water may be
Inserted by Notification No. 46-T.S.R., dated 15th May, 1917 and re-numbered as rule 53B
by Notification No. 405-Ex., dated 2nd April, 1969.
21
be added to country spirit for supply to licensed retail vendors added to country
spirit
thereof.
56.
The reduction of country spirit of high strength to the Reduction to be
strength or strengths prescribed for issue is the duty of the made by
contractors.
contractor. It shall be made according to rules framed by the
Commissioner.
57.
Where reduced spirit is issued to retail vendors from a Separate warehouse
distillery, reduction and issue shall be made in and from a separate for reduction and
issue at distillery.
warehouse within or attached to the distillery.
58.
The quantity of country spirit to be removed from a distillery
to any excise warehouse shall not ordinarily be less than 225 bulk
litres. But issues of reduced spirit may be made to licensed vendors
of country spirit from a distillery or warehouse in any quantity not
less than 22 litres in the case of spirit less than 60 0 under proof in
strength, and 5 litres in the case of spirit not less than 60 0 under
proof.
Minimum quantity to
be issued from a
distillery or
warehouse.
Compounding and blending of potable foreign liquor and
bottling the same for the purpose of sale.
59 to 63, 63A, 64 to 86. [Superseded by Notification No. 86-T.-Ex.,
dated the 3rd May, 1949 – printed on page 1.]
67.
Superseded by Notification No. 487-T.R., dated the 3rd June,
1937.
68.
The holder of a bottling license may, by the addition of
water, alter the strength of spirits to be bottled, but he shall not
compound or blend spirit unless he also holds a compounding
license.
Bottling license
does not cover
compounding or
blending.
69.
Superseded by Notification No. 487-T.R., dated 3rd June,
1937.
70 to 71. [Superseded vide Notification No. 86T.-Ex., dated the 3rd
May, 1940, printed on page ……..].
Denatured Spirit
72.
Spirit imported from other States in India under bond in Places where spirit
accordance with the rules for import of foreign liquor may be may be denatured.
denatured in the distillery or excise warehouse where such spirit is
warehoused, and spirit manufactured in any distillery in West
Bengal may be denatured in that distillery.
73. The substances indicated below, in such quantities as may Denaturants
from time to time be prescribed by the State Government may be prescribed for West
Bengal.
used as denaturants for denaturing plain spirit in West Bengal
either for use generally or for use specially in a particular
manufacture or industry :-
(a) General denaturants (i)
Light caoutchoucine;
(ii)
Pyridine bases; and
(iii)
Any other chemical substance prescribed
by the State Government as a general
denaturant.
(b) Special denaturants – Wood, naptha and other chemical
substances prescribed by the State Government as special
denaturants.
74. The general denaturants and their proper quantity for use in General
West Bengal shall, for every 100 litres of plain spirit to be Denaturants
denatured, be any one of the following namely :(i)
a mixture of half a litre of light caoutchchoucine and
half a litre of pyridine bases;
(ii)
a mixture of half a litre of light caoutchchoucine and
half a litre of methanol;
(iii)
one litre of light caoutchchoucine, and
(iv)
five litres of wood naptha;
Provided that the Commissioner may from time to time by
order in writing direct which one of the general denaturants as
aforesaid shall be used in all or any of the distilleries and
excise warehouses in West Bengal.
74A. The special denaturants and their proper quantity shall, for Special Denaturants
every 100 litres of plain spirit to be denatured for use in the
manufacture or industry specified in column (2) of the Table below,
be as specified in the formula in the corresponding entries in
column (3) thereof –
Table
Serial
No.
Manufacture or industry
(1)
(1)
(2)
Manufacture
involving
chemical
conversion
of
alcohol, e.g., manufacture of
ethylene and its derivatives,
manufacture of acetaldehyde
and
its
derivatives,
manufacture of other acetone.
Formula, specifying special
denaturants and their proper
quantity.
(3)
Formula No. SD 1 :
5 litres of Methyl Alcohol or
Formula No. SD 2 :
2 litres of Methyl Alcohol with
two litres of Benzene or
Formula No. SD 3 :
0-5 litres of Benzene with 0-5
litres of Petroleum Ether; or
Formula No. SD 4 :
5 litres of Ethyl Ether; or
Formula No. SD 5 :
0-2 litres of Crotonaldehyde; or
Serial
No.
Manufacture or industry
(1)
(2)
(2)
Manufacture of Chloroform,
Chlorol and its derivatives
including D.D.T.
(3)
Manufacture of Ethyl Acetate,
Ethyl Benzoate and various
other ethyl esters
(4)
Manufacture of a solvent for
use in –
(a)
lacquers, polishes and
varnishes;
(b)
the manufacture of
Thinners,
Cellulose
and resinous materials;
(c)
the
purification
of
chemicals, and
(d)
the extraction process.
Manufacture of adhesive and
binders, disinfectants and
insecticides, embalming and
preserving solutions, etc.
Manufacture of Shellac from
Crude Lac.
(5)
(6)
(7)
(8)
(9)
Formula, specifying special
denaturants and their proper
quantity.
(3)
Formula No. SD 6 :
0-5 litres of Acetone; or
Formula No. SD 7 :
0-5 litres of Acetadol or
Acetaldehyde.
Formula No. SD 8 :
1 litre of crude Chloroform; or
Formula No. SD 9 :
1 per cent by weight of Choroal
Hydrate.
Formula No. SD 10 :
2 per cent of esters of the
organic acid which is to be
produced.
Formula No. SD 11 :
5 litres of Methyl Alcohol or
Benzene or Acetone or Ether or
Ethyl
Acetate
or
any
combination of these chemicals
amounting to 5 litres.
Formula No. SD 12 :
10 litres of Formaldehyde
solution containing not less than
37 per cent formaldehyde.
Formula No. SD 13 :
1 per cent of Acetone or 1 per
cent of Methyl Alcohol.
Manufacture of transparent Formula No. SD 14 :
soap.
0-06 per cent of caustic Soda
or Potash together with 0-5 per
cent of Castor Oil.
Manufacture of Synthetic Pine Formula No. SD 15 :
Oil.
5 per cent of Turpentine Oil.
Manufacture of perfumes.
Formula No. SD 16 :
1 litre of Diethyl Pthalate; or
Formula No. SD 17 :
22.5 grams of Brucine or
Brucine Sulphate.
Provide that it shall be open to the Commissioner on adequate
grounds and by an order in writing, to permit the use, for a period
not exceeding six months at a time, of any denaturant not
prescribed above in such quantity as he may specify or any
denaturant prescribed above in any quantity other than the quantity
specified above, in any manufacture or industry whether mentioned
above or not.
Rules relating to Ordinary Denatured Spirit
75.
The following rules shall be observed in the case of
denaturing with the general denaturants :(i) Denaturing shall be conducted and the stock of denatured
spirit shall be kept in a separate building or room within the
distillery or warehouse enclosure which shall be approved by
the Commissioner. Except with the special sanction of the
Commissioner, no other liquor shall be kept in this room.
(ii) A fixed vat or vats of a capacity of not less than 2045 litres
each shall be erected in the denaturing room and shall before
use be gauged and tabulated according to rules prescribed by
the Commissioner.
(iii) A secure room or compartment shall be provided for the sole
purpose of storing denaturants. The room or compartment
shall be on the same premises as, but separate from the
denaturing room.
(iv) The denaturants shall be procured at his own expense by the
person desiring to denature spirit. They shall be lodged at the
distillery or warehouse and made over to the custody of the
Officer-in-charge, who shall keep them under excise lock in
the compartment or room provide for the storage of
denaturants. A guarantee considered by the Chemical
Examiner to the Government of West Bengal to be suitable
shall be submitted with each consignment of pyridine bases
that they have been manufactured solely from a mineral
source (such as coal-tar or shale).
(v) Immediately on receipt of a consignment of denaturants the
Officer-in-charge shall send a sample of 300 mililitre from
each receptacle to the Chemical Examiner to the Government
of West Bengal together with an advice form and, in the case
of pyridine bases, with a copy of the guarantee referred to in
the last preceding clause.
(vi)
No denaturants shall be used for denaturing spirit until
the Chemical Examiner to the Government of West Bengal
has certified that the samples thereof conform with the
prescribed specifications and are suitable for denaturing
alcohol. When that officer has so certified, the denaturants in
respect of which he has certified shall be regarded as
"approved denaturants".
(vii)
Denaturants which have been pronounced by the
Chemical Examiner to the Government of West Bengal to be
unsuitable for denaturing purposes shall be returned by the
Officer-in-charge to the owner who shall forthwith remove
Operation to be
carried on in
separate building or
room within
distillery or
warehouse
enclosure.
Vats
Secure room for
storing denaturants.
Denaturants to be
made over to
Officer-in-charge
Samples to be sent
to Chemical
Examiner
Certificate of
Chemical Examiner
necessary before
use of denaturants
Removal of
unsuitable
them from the distillery or warehouse.
(viii)
The contents of each receptacle which contains
denaturant shall be kept separate as long as they are in the
compartment or room provided for the storage of denaturants,
and the contents of two or more receptacles shall on no
account be mixed whilst the denaturants are in that room.
(ix)
The strength of the spirit to be denatured shall not be
less than [60 over-proof].
(x)
The minimum quantity of spirit which shall be denatured
at any one time shall be 1820 litres.
(xi)
No spirit shall be issued for denaturation or placed in
the vat in the denaturing room unless a proper quantity of
approved denaturants has been provided and the proper
Excise Officers have arranged to be present.
22The proper quantity of the denaturants prescribed
(xii)
under rule 74 shall be removed from the compartment or the
room provided for the storage of denaturants to the
denaturing room in the presence of an Excise Officer, who
shall keep it in his sight until it has been mixed with the spirit.
(xiii)
The contents of each cask or drum containing spirits
issued for denaturation shall be gauged and proved by the
Officer-in-charge. He shall be careful to ascertain whether any
denaturant appears to be already present therein.
(xiv)
The admixture of the spirit and the denaturants shall be
effected in the vat or vats provided in the denaturing-room.
The vat or vats shall be empty before operation is begun.
After admixture the contents of the vat or vats shall be
thoroughly mixed with a proper stirring implement. The
process of admixture and stirring shall be witnessed by two
Excise Officers an the owner of the spirit or his agent.
(xv) On the expiration of 24 hours, the contents of the vat or vats
shall again be thoroughly stirred, and the Officer-in-charge
shall immediately draw a sample from each vat and despatch
it to the Chemical Examiner to the Government of West
Bengal together with an advice form, a reference to the
certificates relating to the denaturants used and a statement
showing the manner in which the denaturation has been
effected, which shall be signed by both the Excise Officers
who witnessed it.
denaturants
Denaturants not to
be mixed in storageroom
Minimum strength spirit to
be denatured
Minimum quantity
Procedure before
issue of spirit for
denaturation.
Issue of denaturants
Gauge, proof and
examination of
spirits before
denaturation
Admixture of spirit
and denaturants.
Sample of
denatured spirit
from each vat to be
sent to Chemical
Examiner.
(xvi) When the Chemical Examiner to the Government of West Procedure on
Bengal reports that the denaturation has been satisfactorily receipt of Cehmical
Examiner's report.
performed the denatured spirit may be issued in accordance
with the provisions of Rules 53B and 76. Should that Officer,
however, report that the denaturation has not been
satisfactorily performed, the claim in respect of the whole of
the spirit represented by the sample shall be rejected and the
22
Substituted by Notification No. 865-Ex., dated 29th June, 1967.
spirit shall either be dealt with in all respects as spirit
chargeable with the ordinary rate of duty, if the owner of the
spirit so desires, or be further treated in accordance with
these rules.
76. No denatured spirit may be removed from the denaturingroom except on the production of a requisition signed by the
authorized manufacturer showing that the purchaser is authorized
to receive such spirit.
2377.
Denatured spirit
only to be issued on
requisitions of
manufacturer.
(Omitted)
78. All vessels in which denatured spirit is manufactured, stored Marking of vessels.
or supplied shall be legibly painted, branded or labeled with the
words Denatured Spirit.
79. Every person authorized to denature spirit shall keep an Daily account of
account and shall enter daily, at any time when required by an denatured spirit .
Excise Officer, the quantity of such spirit manufactured and the
separate quantities issued both in bulk and at proof.
80. Except with the previous sanction of the Commissioner, no Addition of spirit to
spirits shall be added to any denatured spirit already contained in denatured spirit
prohibited.
any vessel in a distillery or warehouse.
2481.
As each vessel is emptied, the net deficiency or excess as Levy of duty on
compared with the quantity of denatured spirit placed in it shall be deficiency or excess
of denatured spirit.
calculated, and the authorized manufacturer shall pay to
Government duty, at the rate imposed under section 27 on rectified
spirit manufactured in a distillery, on any deficiency or excess so
found in excess of one per cent proof of the quantity of spirit placed
in the vessel:
Provided that, if it shall be proved to the satisfaction of the
Commissioner or of such officer as he may specify, that a
deficiency in excess of one per cent, was due to accident or other
unavoidable cause, the payment of duty on such deficiency shall
not be required.
82.
Licenses for sale of denatured spirit shall be granted by the
Collector to approved persons only. As a general rule, such
licenses shall not be granted to vendors of potable spirit.
License for sale to
be granted to
approved persons
only.
83.
Licenses for possession of denatured spirit for business
purposes, in excess of the quantity fixed as the limit for private
possession, shall be issued only to varnish makers, carpenters,
chemists and others who may require such spirit in large quantities
for their business, and shall be for possession of such quantity as
License for
possession in
excess of private
possession.
Vide Notification No. 2715-Ex., dated the 4th February, 1938, published on page 310, Part I
of the Calcutta Gazette of the 10th idem.
24
Substituted by Notification No. 46-T-S.R., dated the 15th May, 1917, published on pages
733-734, Part I of the Calcutta Gazette of the 23rd idem.
23
may be specified in each case by the Collector.
2583A. Licenses
may be granted with the previous approval of the
Commissioner for the possession of denatured spirit up to such
quantity as may be specified by the Commissioner in this behalf for
the purpose only of supply outside India.
License for
possession for the
purpose of supply
outside India.
84.
The room where denatured spirit may be stored by vendors Storage of
thereof, or by persons licensed to possess in quantities in excess of denatured spirit.
the quantity fixed as the limit of private possession, shall be built of
uninflammable material and shall be well-ventilated so as to
prevent the accumulation of spirit fumes. No naked lights or fire
shall be used or kept in such room. All receptacles containing such
spirit be kept closed so as to prevent the accumulation of spirit
fumes in the room.
85.
The quantity in excess of which denatured spirit shall not be Limit of possession
of denatured spirit.
possessed is fixed as follows:(a)
(b)
(c)
(d)
(e)
When possessed by a licensed No limit
wholesale vendor of denatured spirit.
When possessed by a common carrier The quantity specified in the pass
or warehouseman as such.
under which such denatured spirit is
imported, exported or transported.
When possessed by persons specially Such quantity as may be specified in
licensed to possess denatured spirit for the license.
business purposes
When possessed by a licensed retail 275 litres.26
vendor of denatured spirit.
When possessed by any other person. 4 litres.26
RULES RELATING TO SPECIAL DENATURED SPIRIT
86.
Subject to such relaxation as the Commissioner may, in his
discretion and by an order in writing, permit, in any case, the rules
75, 76, 78,79,80 shall mutatis mutandis apply to the denaturing of
spirit with special denaturants and no spirit so denatured shall be
sold save under cover of a license for the wholesale vend of
denatured spirits granted by the Collector and in accordance with
special conditions, if any, which the commissioner may prescribe in
that behalf.
2786A. Special
denatured spirit shall be stored, supplied possessed
and used subject to such excise control and conditions as the State
Government may prescribe either generally in respect of a
Inserted by Notification No. 509-Ex., dated the 3rd June, 1958.
Quantities in bulk litres substituted for quantities in bulk gallons by Notification No. 357Ex., dated the 22nd March, 1962 read with Corrigendum No. 492-Ex., dated the 9th April,
1964.
27
The heading and rule 86 substituted, and rule 86A inserted, by Notification No. 1467-Ex.,
dated 2nd December, 1968.
25
26
manufacture or industry or specially in any particular case.
LICENSING AND REGULATION OF BREWERIES
PREMISES AND LICENSES
87.
(I) Every brewer for sale and every brewer of beer for private Application for
consumption shall, before he begins to brew, deliver to the brewing license.
Commissioner through the District Officer a description, in writing,
signed by himself, of all premises, rooms, places and vessels
intended to be used in his business, specifying the purpose for
which each is to be used, and the distinguishing mark of each.
28[All such premises, rooms, places and vessels shall
either be owned or held on valid lease by the brewer.]
On the outside of the door of every room and place in
which the business is carried on, and on some conspicuous part of
each of the aforesaid vessels, there shall be legibly painted in oil
colour the name of the vessel, utensils, room or place according to
the purpose for which it is intended to be used. If more than one
vessel is used for the same purpose, each shall be distinguished by
a progressive number.
(2) Before the license to brew is granted, an Excise Officer
authorized by the Commissioner shall inspect the premises, etc.,
compare the same with the particulars stated in the aforesaid
written description and certify accordingly. The license shall be
granted by the Collector with the sanction of the Commissioner if Inspection of
the description be found satisfactory [and the title of the applicant to premises and grant
of license.
the premises, rooms, places and vessels mentioned in the
description be found to be established] and the applicant be
considered a fit person to receive a license.
29(3)
The license for a brewery must be renewed annually.
The provisions of sub-rules (I) and (2) shall apply mutatis
mutandis to an application for the renewal of the license, and such
renewal shall be granted by the Collector with the sanction of the License to be
Commissioner if the applicant continues to satisfy the conditions for renewed annually.
the grant of a license specified in sub-rule (2)
3087A. The
provision of rule 18 regarding the hours of work and Hours of work and
overtime fees shall apply mutatis mutandis to a brewery licensed overtime fees.
under rule 87 in respect of the Excise Officers and establishment
employed thereat as they apply to a distillery in respect of officers
of the Excise Department.
Words within brackets inserted by Notification No. 241-Ex., dated the 21st February, 1967.
Amended by Notification No. 241-Ex., dated the 21st February, 1967.
30
Inserted by Notification No. 1142-Ex., dated 31st August, 1967.
28
29
SUGAR
88.
All sugar shall be stored in a room specially set apart for it Storage and use of
and duly described as a “Sugar Store”. No sugar shall be removed sugar.
from the sugar store into any other part of the brewery except in
pursuance of an entry under Rule 91 for use in a brewing.
VESSELS
89.
Mass tuns, underbacks, wort receivers, copper and Manner of fixing
collecting and fermenting vessels shall be so placed and fixed that vessels.
the contents can be accurately gauged or measured.
90.
(1) The name and number of each vessel shall be legibly
painted in oil colour on some conspicuous part thereof, according
to the purpose for which it is intended to be used.
31(2) The brewer shall not begin to construct, nor alter the
shape, position or capacity of any mash run, underback, wort
receiver, copper, collecting or fermenting vessel, or other brewing
vessel, without giving two days’ previous notice in writing to the
Excise Officer. When the alterations have been completed, or the
additional vessel or vessels have been constructed, the brewer
shall deliver a description of the same in accordance with the subparagraph (1) of Rule 87.
Marking.
Position, etc. not to
be altered without
notice.
BREWING BOOK
91.
The Excise Officer authorized by the Commissioner shall Particulars to be
deliver to every brewer a book in which the brewer shall enter in the entered in brewing
book.
proper columns at least twenty-four hours before beginning to
mash any malt, etc., or to dissolve any sugar, the day and hour of
brewing, with the date of making the entry, and at least two hours
before the time entered for mashing or dissolving, he shall enter
separately the quantity of malt and unmalted corn, rice, maize grits,
flaked maize and other similar preparations and of sugar to be used
and the hour when all the worts will be drawn off the grains in the
mash tun.
92.
The Commissioner may require any brewer to send to the Notice before
proper officer, 48 hours before brewing, a written notice of his brewing.
intention to brew.
93.
The brewer shall also enter in the same book prescribed Further entries in
under Rule 91 the quantity and gravity before fermentation of the brewing book.
worts collected, the number and description of the vessel or
vessels in which the worts were collected, and the date and hour
when the entry is made. Such entry shall be made within one hour
Amended by Notification No. 299-S.R., dated the 1st February, 1918, published on page
235, Part I of the Calcutta Gazette of the 6th idem.
31
after the collection has been completed.
94.
The brewer shall enter the true original gravity of the worts, Brewing book to be
and he shall keep the book on the premises entered in the kept on premises.
description referred to in Rule 87, at all times accessible to the
officer and ready for his inspection.
95.
An approved saccharometer and tables shall be used to Saccharometer.
ascertain the quantity of worts by relation to gravity
96.
The highest account of worts shall be accepted and charged Highest account of
with duty, whether it be that entered by the brewer or that found by worts to be charged
with duty.
the officer after the entry of the worts collected has been made.
97.
When fermentation has commenced in any worts so that the Determination of
original gravity cannot be ascertained by the saccharometer, such original gravity.
gravity shall be determined if necessary, by the Chemical Examiner
to the Government of West Bengal in such manner as shall be
approved by the Commissioner.
98.
If at any time the original gravity of any worts contained in Increase in original
the collecting or fermenting vessels shall be found to exceed by five gravity.
degrees that entered by the brewer, or ascertained by the officer,
the Commissioner may deem such worts to be the produce of a
fresh brewing and charge duty accordingly.
99.
The brewing book is the property of the Government.
Brewing book –
Government
property.
100. The brewer shall not cancel, obliterate or alter any entry or Altered or false
entry in brewing
make any entry which is untrue in any particular.
book.
101. The duty on the worts shall become due immediately on Date for payment of
being charged. A date in each month not later than the 10 th of the duty.
month succeeding that in which the duty was charged may be fixed
by the Commissioner for payment of the duty.
102. The concealment of worts or beer, and the fraudulent Concealment of
increase of quantity or gravity, after an account has been taken and worts, etc.
the duty has been charged, entail penalties imposed under sections
52 and 63 of the Act.
MODE OF WORKING
103. All worts shall be removed successively and in the Collection and
customary order of brewing to the underback, coppers, coolers and removal of worts.
collecting or fermenting vessels, and shall not be removed from the
last named vessels until an account has been taken by the officer,
or until after the expiration of twelve hours from the time at which
the worts are collected.
104.
All the produce of a brewing shall be collected in the Time for collection
collecting or fermenting vessels within twelve hours from the time of worts.
when the wort has commenced running into the collecting or
fermenting vessel.
105. The total produce of a brewing shall be kept separate from Brewing to be kept
the produce of any other brewing for sixteen hours unless an separate.
account of such total produce has been taken by the officer.
106. No produce of any brewing shall be mixed with that of any Mixing of worts.
other brewing except in the store vats or casks, unless the brewer
has given previous notice in writing in the brewing book of his
intention to mix worts in the fermenting vessels and specifies in
writing the quantity and gravity of the worts when mixed.
107. No returned beer or fermented liquor shall be put into any of Vessels not to be
used for returned
the brewing or fermenting vessels described under Rule 87.
beer, etc.
SCALES AND WEIGHTS
108. Every brewer shall provide and maintain just scales and Assistance to
weighs, and shall render assistance to any inspecting officer in Officer.
taking account.
WASTAGE
109. An allowance of 10 percent shall be made from the monthly Allowance for
wastage.
total of the charges on account of wastage.
110. Duty may be remitted or repaid in respect of worts or beer Remission of duty
on which duty has been charged, and which may have been in case of accidental
destroyed by accidental fire or other unavoidable cause, while on loss.
the licensed premises of a brewer for sale, provided that
satisfactory evidence of such loss has been produced to the
Commissioner.
ALLOWANCE FOR SOUR OR SPOILT BEER
111. Written application must be made to the Commissioner for Allowance for spoilt
beer.
an allowance for sour or spoilt beer.
112. There must be satisfactory evidence to enable the Destruction of sour
Commissioner to decide whether the beer can be identified with its or spoilt beer.
proper brewing, subject to the following rules. If he is satisfied on
this point, he will sanction the destruction of the beer in the
presence of an Excise Officer.
113. The brewer must sign a declaration that the beer was Brewer's
brewed by him and had never left his premises, and that no part of declaration.
it consists of “bottoms” or “returns” from vendors or other
customers.
114.
Representative samples must be taken and sent to such Samples.
laboratory as the Commissioner may decide upon.
115. The officer must state the means by which he checked the Destruction of spoilt
bulk quantity, and after samples have been taken as aforesaid, he beer.
must witness the destruction of the beer and record a note of the
fact in the brewing book.
116. On receipt of a satisfactory report from the laboratory, the Credit of duty
allowable.
brewer may be credited with the proper amount of duty.
MATERIALS
117. The Commissioner may prohibit the use of any material in Use of deleterious
the manufacture of beer which is, in his opinion, of a deleterious matter may be
prohibited.
nature.
118. The Excise Officer or any inspecting officer may take, Analysis of sample.
without payment, for the purpose of analysis, samples of any beer
or material used in the manufacture thereof.
119. A brewer for sale, or a dealer in or a retailer of beer, shall Addition of finings,
not dilute, adulterate or add anything to beer, except finings or etc., to beer.
other matter sanctioned by the Commissioner.
32CULTIVATION,
MANUFACTURE AND STORAGE OF GANJA
(INCLUDING STORAGE OF BHANG)
120. The cultivation, manufacture, storage and issue of ganja in Control and general
the ganja mahal shall be carried on under the direct control of the supervision.
Superintendent of Excise, acting under the general supervision of
the collector.
121. A person desirous of cultivating the hemp plant for the Application for
purpose of making ganja shall apply in writing, before the 15th license to cultivate.
January of each year, to the Superintendent of Excise, for a license
authorizing him to cultivate. The application shall be made in the
prescribed form and shall specify the name of the cultivator, his
residence, the area of the intended cultivation, the survey number
of the field, and the name of the village in which it is situated. No
application shall be accepted after the 15th January without the
special sanction of the Commissioner.
122. The area to be licensed in each year shall be fixed by the Maximum area of
Collector with the sanction of the Commissioner, and shall not ganja cultivation.
exceed 415.20 hectares.
The words "at Naogaon, in the Rajshahi district" and words and expressions appertaining to
cultivation, manufacture and storage of ganja at Naogaon by the Naogaon Ganja Cultivator's
Co-operative Society, Limited, have been omitted and, where necessary, substituted by
suitable word, and expressions in the heading and in the following rules viz., 120, 121, 122,
127, 130, 134, 136, 137, 138, 140, 141, 142, 143, 147, 148, 149, 150, 151 and 154 by
Notification No. 1006-F.T., dated the 9th May, 1951.
Rules 121, 123 and 124 have been amended subsequently by Notification No. 1185-Ex.,
dated 3rd December, 1954 and Notification No. 49-Ex., dated 12th January, 1971.
32
123. After considering the applications and making such inquiries Issue of licenses
as may be necessary, regarding the applicants, the Superintendent
of Excise shall pass orders on them. The licenses shall be issued
by the 15th March.
124. The license shall be granted for one year from the 1 st April to Duration of
the 31st March following, or with the previous sanction of the licenses.
Commissioner, a part thereof only, and the cultivator shall sign a
counterpart, which will be filed in the office of the Superintendent of
the Excise.
125. (1) No license shall be granted to a person who has been Licenses not to be
convicted of an offence against the Excise or Opium law or a granted to certain
persons.
person who is suspected of having dealt illicitly with the ganja
grown or manufactured by him or by others in previous years.
(2) In the absence of a satisfactory explanation, it shall be
held to be an adequate ground for suspicion of illicit practices on
the part of an individual, if in a previous year he showed an outturn
considerably less than the general average of the ganja mahal.
126. The superintendent of excise shall, under the general control Chatars.
of the Collector, fix a number of chatars or manufacturing yards at
which the cultivators be bound to manufacture their ganja.
127. (1) Chatars shall be constructed by the wholesale vendors of Arrangements of
ganja and bhang and shall be in accordance with specifications Chatars.
approved from time to time by the Commissioner. They shall be
arranged in the form of hollow squares or rectangles and shall be
securely fenced. No buildings, other than the quarters for the
officers in charge and shelters for guards on duty, shall be erected
in proximity to the fencing. Each chatar shall be in-charge of an
officer not below the rank of Sub-Inspector.
(2) A licensed cultivator shall manufacture his crop at such
chatar as the Superintendent of Excise may direct, and shall be
bound to carry out all orders given by the officer-in-Charge of the Licensee to comply
with orders.
chatar or Excise officers superior to him.
128. (1) A cultivator shall give notice, three days before Notice before
commences to cut his crop, to the Superintendent of Excise or to cutting crop.
the Circle Officer, who shall thereupon endorse on the license to
cultivate the requisite permission to cut.
(2) No cultivator shall employ in the cutting or manufacture
of the crop any person, who has been convicted of an offence Prohibition of
employment of
against the Excise or Opium laws or any person to whom a license certain persons.
to cultivate has been refused under Rule 125, or who is suspected
of having resorted to illicit dealing with regard to ganja, or any
person whose employment the Superintendent of Excise may
prohibit.
129.
[Cancelled].33
130. (1) A licensed cultivator shall not accumulate more than 37
kilograms of manufactured ganja at the chatar. Directly 37
kilograms have accumulated, or, if the outtern of the area cultivated
be less than 37 kilograms, directly the manufacture of his crop has
been completed, the licensed cultivator shall dispatch the
manufactured ganja securely packed in gunny to the public
warehouse.
Despatch of
manufactured ganja
to public
warehouse.
(2) Before dispatch from the chatar, the ganja shall be
carefully cleaned, and all dust and foreign matter removed, and it
shall be securely packed in bags sealed along each seam and
weighed by the officer in charge of the chater. The name of the
circle, the name and residence of the owner, the gross weight of
the package, the net weight of ganja, the year of produce and kind
of ganja (i.e. flat or round chur) shall be legibly painted on each
bag. The officer in charge shall also grant to the owner a transport
pass in the prescribed form for each consignment.
131. All plants uprooted in the process of cultivation or of Destruction of
harvesting, and not used for the preparation of ganja shall be uprooted plants,
dust and refuse.
destroyed under the supervision of the Circle officers, and all dust
and refuse which accumulate in the course of manufacture, or of
cleaning the ganja before dispatch from the chatar, shall be
collected daily by the licensed cultivators in the center of the chatar
and burned each evening in the presence of the officer in charge.
34131A.
The Collector shall employ such officers and Employment of Staff
establishment as the Commissioner may direct for carrying on the for supervision of
ganja cultivation.
work of supervision of the ganja cultivation.
131B. (1) The licensed cultivator shall pay to Government monthly
a few in cash equivalent to the monthly cost of officers and
establishment employed under Rule 131A within seven days after
the expiry of the month to which the fee relates.
Fixation and
payment of fees for
monthly cost of
establishment.
(2) The Commissioner shall fix the monthly cost of officers
and establishment employed under Rule 131A for supervision of
ganja cultivation. In computing the cost of officers and
establishment, the average of the pay (including special pay, if any)
of officers and establishment, the contribution towards leave salary
and pension and the compensatory allowances shall be included.
131C. The Collector shall also employ such officers and
establishment as the Commissioner may direct for carrying in the
work of supervision of the ganja manufacturing work in each chatar
Employment of Staff
for supervision of
ganja
manufacturing
Cancelled, vide Notification No. 69-S.R., dated the 8th January, 1918, published in the
Calcutta Gazette, dated the 9th January, 1918, Part I, Page 34-37.
34
Rules 131A to 131E have been inserted by Notification No. 1185-Ex., dated the 3rd
December, 1954.
33
or manufacturing yard.
work.
131D. (1) The licensed cultivator shall pay to Government monthly
a fee in cash equivalent to the monthly cost of officers and
establishment employed under Rule 131C within seven days after
the expiry of the month to whom the fee relates.
(2) The procedure laid down in Rule 131B shall apply
mutatis mutandis to fixation and computation of the cost of officers
and establishment employed under Rule 131C.
Fixation and
payment of fees for
monthly cost of
establishment.
131E. (1) When ganja plants are cultivated under a license Termination of
granted under these rules but the license terminates or is license and
Collector's steps.
terminated due to any cause whatsoever before ganja
manufactured from the entire crop is delivered under Rule 131 at
the public warehouse, the Collector shall take all necessary steps,
subject to Commissioner’s instructions(if any) towards tending,
cutting and harvesting the crop, manufacturing ganja therefrom
and delivery of ganja so manufactured and storage thereof at the
public warehouse.
(2) For the purpose as aforesaid, it shall be lawful for the
Collector to direct the transfer of the un-expired portion of the
license to the legal representative of the ex-licensee or to the
owner of the land or to any other person, if such representative,
owner or person is suitable, under such terms, conditions and
arrangements as the circumstances may justify.
(3) From the date of termination of the license until the
transfer of the unexpired portion of the license, the crop and ganja
manufactured therefrom shall be at the disposal of the Collector.
132. A licensed cultivator shall be bound to deliver ganja at the Delivery of ganja at
public warehouse within the time stated in the pass specified in warehouse – Passbook.
Rule 130. On delivery of the ganja at the public warehouse the
pass, together with the license to cultivate, shall be exchanged for
a pass-book in the prescribed form stating the quantity of the ganja,
the name of the owner, and the conditions under which the ganja is
stored. The pass-book shall be furnished free of charge by the
officer in charge and shall be produced by the owner on every
occasion on which he deposits ganja. If the pass-book is lost, the
owner shall be entitled to receive a fresh pass-book on payment of
a fee of fifty paise.
133. (1) The officer in charge of the public warehouse shall be Storage.
bound to receive the drug whenever it is brought to him at any time
during the hours that the public warehouse is open as provided in
Rule 135. On receiving it he shall cause it to be at once weighed
and stored.
(2) No allowance shall ordinarily be made for wastage or No allowance for
dryage in transit between the chater and the public warehouse, transit wastage.
duty at the rate imposed under section 27 of the Act being realized
from the licensed cultivator on the deficiency (if any):
Provided that small differences in weight may be adjusted by
the Superintendent of Excise.
134. (1) All ganja received from cultivators shall be registered in Registration and
handling.
the cultivator’s ganja deposit register.
(2) The stacking, weighing and all handing of ganja inside
the public warehouse shall be done by the regular establishment
provided for the purpose by the wholesale vender of ganja and
bhang.
135. Every morning at sunrise, except on Sundays and gazetted Hours of business.
holidays, the officer in charge shall open the public warehouse and
shall keep it open until 11 a.m. and again in the afternoon from 2
p.m. to 5 p.m. from March to September, and from 1 p.m. to 4 p.m.
from October to February: Provided that the Superintendent of
Excise may in exceptional cases relax this rule and permit such
business after the office hours or on Sundays and holidays.
136. (1) The enclosure of the public warehouse shall, except Locking and
during business hours, be kept locked, the key remaining in the custody of keys.
custody of the officer in charge.
(2) Every building within the enclosure which is used for the
storage of ganja or bhang shall be under the joint lock of the officer
in charge and of the authorized representative of the wholesale
vendor of ganja and bhang and shall only be open when both are
present. The lock used by the officer in charge shall be a
Government lock and the key shall remain in his personal custody.
137. No person shall be admitted into the enclosure of the public Admittance into
warehouse between sunset and sunrise without the written public warehouse.
authority of the Collector or the Superintendent of Excise.
138. No persons , except the following shall be admitted into the
enclosure of the public warehouse at any time without the written
permission of the Superintendent of Excise :(a) Cultivators of the hemp plant (or their duty authorized
agents) and such persons as may accompany them to assist them,
when storing their crop.
(b) Licensed vendors of ganja (or their duly authorized
agent) when holding a license granted by the Superintendent of
Excise, to purchase ganja.
(c) Officers of the Excise Department and superior officers of
other Government Departments having business therein.
(d) The members of the Managing Committee and the
Manager of the wholesale vendor of ganja and bhang.
(e) Authorized employees and servants of the wholesale
vendor of ganja and bhang. A register shall be kept of the names of
all such persons and they will be supplied with passes for ingress
and egress.
(f) Members of the Grading Committee, when engaged in
grading ganja.
139. The officer in charge of the public warehouse may eject and Ejection of
exclude from the warehouse enclosure any person whom he shall undesirable
persons.
find to have committed, or to be about to commit, any breach of
these rules or of the provisions of the Act, or who shall be
intoxicated, riotous or disorderly. All action taken by the officer
under this rule shall forthwith be recorded by him in writing in his
official diary for the information of his official superior.
140. The wholesale vendor of ganja and bhang shall be bound by
the provisions of the Act, by all rules for the management of the
warehouses for ganja or bhang, or for issue of ganja or bhang
therefrom, which may be prescribed under the Act from time to
time, and by all special orders which may be issued by the
Commissioner regarding the public warehouse and shall cause all
persona employed by them to obey all such rules.
Wholesale vendor
bound by
provisions of Act
and all rules and
special orders.
141. If it comes to the knowledge of any member of the Managing Responsibility for
Committee or of the Manager of the wholesale vendor of ganja and breaches of rules by
servants.
bhang that any person employed by the wholesale vendor in the
storage, receipt, handling, cleaning, packing or issue of ganja or
bhang has committed any breach of the Act, or of the engagement
entered into by the wholesale vendor it shall be his duty to report
the matter to the officer in charge. The wholesale vendor shall
comply with the directions of the officer in charge respecting the
continued employment of such person. The officer in charge shall
report the matter, together with the action taken by him, through the
Superintendent of Excise, to the Collector.
35142.
(1) All ganja delivered at the public warehouse, except such
ganja as is held to be of so bad quality as to be fit only for
destruction, shall be sold by the licensed cultivator and purchased
by the wholesale vendor of ganja and bhang at rates fixed by the
wholesale vendor and approved by the Commissioner
(2) The decision as to the quality of the ganja shall be made
in the manner approved by the Commissioner.
(3) All ganja, which is held to be of so bad quality as to be fit
only for destruction, shall be kept apart from other ganja and shall
be destroyed in the presence of the Superintendent of Excise as
soon as final orders have been passed.
Ganja deposited in
the warehouse to be
purchased by
wholesale vendors.
Grading.
Bad Ganja to be
destroyed.
143. Whenever the Manager or other duly authorized officer of Procedure in case
the wholesale vendor of ganja or bhang desires to remove ganja for of export or
transport of ganja.
35
Amended by Notification No. 1185-E., dated 3rd December, 1954.
export or transport, he shall hand to the officer in charge of the
public warehouse, a requisition showing the name of the district to
which ganja is to be exported or transported, the quantity of ganja
required and, in the case of export, the name of the purchaser and
the number and date of the license to purchase. On receipt of the
requisition the officer in charge shall forthwith issue the ganja.
144. The rate per kilogram at which ganja intended for export to Price of ganja how
other States shall be sold, shall be fixed from time to time by the calculated.
Commissioner. The price shall be calculated on the weight as
ascertained at the time of storage under Rule 133, sub-rule (1).
145. Rent shall be levied at the rate of Rs. 3 per quintal on all Levy of rent from
ganja so sold for export, irrespective of the length of time for which purchaser of ganja
for export.
the ganja may have been stored. The rent shall be paid by the
purchaser in every case at the time of the removal of the drug.
146. All ganja shall be thoroughly cleaned under the supervision Ganja to be
and to the satisfaction of the officer in charge of the public thoroughly cleaned.
warehouse, before it is exported or transported.
147. (1) The wholesale vendor of ganja and bhang shall be
responsible for handling, cleaning and packing all ganja and bhang
exported or transported and shall provide all the necessary labour
materials, apparatus and appliances.
(2) All assortment, grading, cleaning and packing of ganja or
bhang shall be done within the enclosure of the public warehouse.
(3)All refuse resulting from the process of cleaning ganja
shall be removed from the warehouse enclosure at the cost of the
wholesale vendor of ganja and bhang and shall be destroyed at the
cost of the wholesale vendor under the supervision of the officer in
charge and in the presence of an officer not below the rank of SubInspector, in such manner as the Collector may from time to time
direct.
Wholesale vendor
responsible for
handling, etc., of
ganja and bhang.
Assortment etc.,
only within
warehouse
enclosure.
Removal and
destruction of
refuse.
148. A person holding a pass for the import of ganja into another Procedure on loss
State, whose original pass has been lost or destroyed after his of original pass.
transactions at the place where the exporting warehouse is situated
have been endorsed thereon, may, on payment of a fee of Rs. 2,
be granted an authenticated copy of the entries in the ganja office
weighment register which will have the force of the original pass.
149. (1) The officer in charge of the of the public warehouse shall Stock taking.
verify the whole of the ganja and bhang in stock by counting the
bags at the end of each month, and at the end of June and
December in each year shall verify the balance of ganja in stock by
weighment. Certificates of such verifications shall be submitted to
the Collector in the prescribed form within the first week of the
following month.
(2) The Superintendent of Excise shall once a quarter verify
the whole of the ganja and bhang in stock by weighing the whole of
the ganja and bhang stored in one gola in the public warehouse
and by counting the bags in the other golas therein. A different gola
shall ordinarily be selected for wetghment at each quarterly
verification. Certificates of such verification shall be submitted to
the Collector.
Storage of ganja and bhang in District Warehouses
150. (1) Where there is a warehouse provided by Government, all Warehouse in
districts.
ganja and bhang shall be stored therein.
(2) When there is no warehouse provided by Government
the wholesale vendor of ganja and bhang shall store ganja and
bhang in a private warehouse in a situation convenient of access to
Excise Officers and so constructed that any ganja or bhang stored
therein shall be perfectly secured against fraud or depredation.
151. A warehouse shall be under the joint lock and key of the
officer in charge thereof and of the authorized representative of the
wholesale vendor of ganja and bhang. The lock affixed of the
officer in charge shall be supplied by Government and the key shall
remain in the personal custody of the officer in charge.
36152.
Warehouse to be
under joint lock and
key of officer in
charge and
representative of
the wholesale
vendor.
[Omitted]
153. (1) Immediately on arrival of a consignment of ganja and Receipt, storage
bhang at a warehouse the Superintendent of Excise, or such other and deficiency.
officer as may be authorized by the Collector in this behalf, shall
ascertain by personal inspection of the consignment and by
weighment that the seals of the bags or chests are not broken and
that the gross weight of each bag or chest corresponds with that
noted in the pass. He shall open each bag or chest, examine the
condition of the ganja or bhang, and ascertain if it has in any way
been tampered with.
(2) If the weight should disclose a deficiency in the gross
weight of the consignment, the officer conducting the weighment
shall weigh the ganja or bhang and the bags or chest separately.
He must then re-seal the bags or chests.
(3) If the covering of any bag or chest appears to have been
tampered with, or if any bag or chest be received without the
original seal, or if the gross weight as ascertained by actual
weighment be less than that given in the invoice by one kilogram,
the Officer in charge of the warehouse shall examine the ganja or
bhang in such bag or chest with special care and, if there is reason
to believe that the bag or chest has been tampered with, shall
immediately report the case to the Collector with a view to the
institution of proceedings for its confiscation should the Collector so
Amended (Rule 152 omitted) by Notification No. 961-S.R., dated the 30th March, 1918,
published in the Calcutta Gazette, dated the 3rd April, 1918, Part I, Pages 556-557.
The marginal note against Rule 153 and sub-rule (3) of that rule were amended by
Notification No. 442-Ex., dated 12th April, 1969.
36
see fit.
37(4)
The deficiency, if any, in the weight of ganja or bhang
said to have been consigned shall be calculated on the total weight
of ganja or bhang in each consignment and not on the weight in
each bag or chest, compared with the entries in the pass, unless
there is reason to doubt that the consignment or part thereof has
been tampered with. When any bag or chest appears to have been
tampered with, it shall be separately dealt with and any dust or
foreign matter which may appear to have been fraudulently
introduced shall be separated from that ganja and bhang before the
deficiency is ascertained.
The deficiency ascertained in the above manner be reported
forthwith, with all material particulars, to the Collector of the district,
where the principal place of business, as determined, where
necessary, by the Commissioner, of the wholesale vendor is
situated.
(5) If there be any increase of weight the full quantity
delivered including such increase, shall be entered in the stock
registers.
(6) The wholesale vendor of ganja and bhang shall pay duty
imposed under section 27 of the Act or pass fee imposed under
section 38 of the Act, as the case may be, on(a) the whole of the deficiency in the weight of ganja or
bhang, when such deficiency is due to the consignment or part
thereof having been tampered with; and
(b) otherwise, so much of the deficiency as is in excess of
0.5 per cent. of the weight of ganja or bhang said to have been
consigned.
Provided that all cases of deficiency whether under clause (I) or
clause (b), occurring during a quarter shall be reported, by the
Collector of the district, where the principal place of business of the
wholesale vendor is situated, to the Commissioner for orders, and
the Commissioner may, in his discretion and on good cause being
shown, remit the duty or pass fee leviable on the deficiency in full
or in part.
Duty or pass fee on the deficiency, when levied, shall be realized
by the Collector of the district, where the principal place of business
of the wholesale vendor is situated.
38154.
(1) An account shall be taken by the Collector, Sub- Annual stockdivisional Officer, Superintendent of Excise or any other Gazetted taking.
Officer deputed for the purpose, of the stock of ganja or bhang in
each warehouse at or towards the end of each quarter.
Substituted by Notification No. 442-Ex., dated 12th April, 1969 read with Corrigendum No.
1215-Ex., dated 20th August, 1969.
38
Sub-rule (1) and (2) substituted by Notification No. 178-Ex., dated 10th February, 1965.
37
(2) All the chests or bags shall be opened and the ganja and
bhang taken out. The ganja and bhang shall then be classified as fit
for use and unfit for use in accordance with the instructions issued
by the Commissioner under Rule 229 off these rules and their
weight recorded separately. The quantities of ganja and bhang fit
for use shall be replaced in chests or bags and the quantities, if
any, classified as unfit fir use shall also be replaced in chests or
bags which will be labeled accordingly and segregated, unless the
Commissioner has by orders in writing sanctioned their destruction.
The refuse ganja and bhang, if any, that has accumulated till the
time of the stock taking shall be weighed separately and destroyed
in the presence of the officer taking the stock, along with the ganja
and bhang, if any, classified as unfit for use and sanctioned for
destruction by the Commissioner, no compensation being
claimable by the whole-sale vendor of ganja and bhang. The officer
taking the stock, in whose presence the ganja or bhang unfit for
use and the refuse, if any, are destroyed shall record a certificate to
that effect in the appropriate registers and incorporate the result of
the stock-taking in the form prescribed in that behalf.
39(3) The wholesale vendor of ganja and bhang shall be
responsible for deficiency in excess of the allowance for wastage to
be made at the rate given below, and duty imposed under section
27 of the Act or pass fee imposed under section 38 of the Act, shall
be realized on such deficiency at the end of a financial year. Ganja
or bhang transported to another warehouse within one month of the
date in which it was stored shall be excluded when calculating the
allowance for wastage to be made in the warehouse from which
such ganja or bhang was transported :40Annual
issues in a warehouse
37.0 Kg. To 746.0 Kg.
--Over 746.0 Kg. to 1866.0 Kg. -- -Over 1866.0 Kg. to 5598.0 Kg. -- -Over 5598.0 Kg.
---
Rate of allowance for wastage
2.00 per cent.
1.50 per cent.
1.00 per cent.
0.50 per cent.
DISPOSAL OF INTOXICANTS ON EXPIRY OF A LICENSE
155. (1) A person who has been a licensed vendor may, on the Sale by one vendor
expiration of his license, with the sanction of the collector , sale to another vendor.
wholesale to another licensed vendor any intoxicant which he is
authorized under the conditions of his license to sell and of which
he has been lawfully in position.
Provided that the intoxicant is fit for use and, in the case of
country spirit, that it is within the limits of strength fixed for retail
sale.
(2) If he is unable to dispose of them in this manner he shall,
Amended by Notification No. 442-Ex., dated 12th April, 1969.
Amended by Notification No. 185-A.I., dated the 28th September 1935, published in the
Calcutta Gazette, dated the 24th October, 1935, Part I page 1940. Quantities in Kg.
substituted for quantities in maunds by Notification No. 357-Ex., dated the 22nd March, 1962.
39
40
on requisition of the Collector the same to such officer as the
Collector may appoint in this behalf, and the person to whom a new
license has been granted in the stead of the said licensed vendor, if
no such new license has been granted, then any licensed vendor of
the intoxicant within the district shall, on the requisition of the
Collector, be bound under penalty, if the Collector sees fit, of
forfeiting his license, to buy the said intoxicant at such price as the
Collector mat adjudge, and in any quantity not exceeding that
which the Collector may determine to be ordinarily saleable by him
in fourteen days.
Provided that, if the Collector considers that the intoxicant or
any part thereof is unfit for use or has otherwise deteriorated so as
to be unsaleable he shall cause the same to be destroyed without
any compensation being claimable by the for licensed vendor.
Fees is respect of licenses, permits or passes granted under the Act
Note :- These fees other than those dealt with in the following rules are reproduced in
Appendix 2.
41156. The fees for the licenses for the retail vend of intoxicants, Licenses of which
mentioned in column 1 below in he area mentioned against them in fees are to be fixed
by auction.
the corresponding entry in column2, shall be fixed by auction,
subject to a reserved fee being previously sanctioned in each case
by the Commissioner, and a fee shall be final only when it is
confirmed by the latter officer.
Kind of Intoxicant
1
Pachwai
---
Area
2
Areas other than those where the retail price of pachwai is
fixed from time to time by the State Government.
Fermented Tari
Areas other than those which are specified from time to time
by the State Government under section 14 of the Act.
--
Provided that the Collector –
(a)
Shall not be bound to accept the highest or any bid,
(b)
May exclude persons who(i) have been convicted of a non-bailable
offence, or
(ii) are in areas to Government, or
(iii) have been found guilty of any serious breach of
conditions of licenses held by them, or
(iv) are reasonably suspected of having resorted to
illicit practices.
(c)
may refuse any bid deemed to be reckless or purely
(d)
may settle any such license without action, for reasons to be
recorded in writing, at a fee approved by him and confirmed by the
Commissioner.
41
Substituted by Notification No. 691-Ex., dated 2nd June, 1971.
42157.
Manner of realising
The fees for a license, settled under rule 156, shall(a)
be fixed, for the purpose of their realization, on fees, the license fees.
basis of a calendar month, subject to the liability of the license to
pay the fees for the whole of the period for which the license is
settled, and
(b)
be paid as follows :
Two months’ fees in advance and one month’s fees on the
date on which the currency of the license begins, and one month’s
fees within the first fifteen days of every succeeding month until the
total fees due for the license have been realized :
Provided that the Collector may grant, with the previous
approval of the Commissioner, special instalments for payment of
fees in respect of licenses for the retail vend of fermented tari.
158.
[Omitted by Notification No. 691-Ex., dated 2nd June, 1971.]
159 to 166. [Omitted by Notification No. 1382-Ex., dated the 21st
December 1936, published in the Calcutta Gazette, dated the 24 th
December, 1936, Part I, page 2860.]
Note : These rules dealt with fees, in respect of licenses for the
sale of foreign liquor, which are now dealt with in the Bengal Excise
Foreign Liquor License Fee, Rules, 1942]
[Deleted by Notification No. 146 F.T., dated the 21st January,
1949, amending the Bengal Excise (Foreign Liquor License Fee) Rules,
1942.
167.
168. [Omitted by Notification No. 675-Ex., dated 23rd May, 1969.
The rule deal with fees, payable in respect of canteen tenant
license, which are now dealt with in the Bengal Excise (Foreign
Liquor License Fee) Rules, 1942.]
169 – 171. [Omitted by Notification No. 1382-Ex., dated the 21st
December, 1936, published in the Calcutta Gazette, dated the 24 th
December, 1936, Part I, page 2860.]
172. [Omitted by Notification No. 8742-Ex., dated the 10th April,
1937, published in the Calcutta Gazette, dated the 22 nd April, 1937,
Part I.]
173. (Superseded by Notification No. 868-ex., dated the 8th
September, 1953.]
174. [Omitted by Notification No. 528-Ex., dated the 28th March,
1970. The rule dealt with fees, payable in respect of a license to
work a brewery, which are now dealt with in the Bengal Excise
(Foreign Liquor License Fee) Rules, 1942.],
175. [Superseded by Notification No. 9184-Ex., dated the 11th
September, 1942.]
42
Substituted by Notification No. 691-Ex., dated 2nd June, 1971.
176. The fee for a license for the retail sale of rectified spirit for Rectified spirit.
medicinal, industrial or scientific purposes shall be Rs. 50 per
annum, and shall be paid in advance.
43177.
(1) The holder of a license for the wholesale sale of Denatured spirit.
denatured spirit hall pay in advance an annual fee on the basis of
sales during the previous twelve months at the rates mentioned ion
the following table :Table
Rs.
(i)
For sale not exceeding 9090 bulk litres
-25
(ii)
For sales exceeding 9090 bulk litres but not
exceeding 22730 bulk litres
-50
(iii)
For sales exceeding 22730 bulk litres but not
exceeding 45460 bulk litres
-75
(iv)
For sales exceeding 45460 bulk litres but not
exceeding 90920 bulk litres
-100
(v)
For sales exceeding 90920 bulk litres but not
exceeding 227300 bulk litres
-125
(vi)
For sales exceeding 227300 bulk litres but not
exceeding 454600 bulk litres
-150
(vii) For sales exceeding 454600 bulk litres but not
exceeding 909200 bulk litres
-175
(viii) For sales exceeding 909200 bulk litres
-200
(2)
The holder of a license for the retail sale of denatured spirit
shall pay in advance an annual fee on the basis of sales during the
previous twelve months at the rates mentioned in the following
table :Table
Rs.
(i)
For sale not exceeding 2270 bulk litres
-5
(ii)
For sales exceeding 2270 bulk litres but not
exceeding 4550 bulk litres
-10
(iii)
The fee shall be increased by Rs. 10 for sales
of every 4550 bulk litres or a fraction thereof
in excess of 4550 bulk litres
44177A.
The holder of a license for the possession of
denatured spirit for the purpose of supply outside India shall pay in
advance an annual fee of Rs. 100 and shall pay, in addition to the
annual fee, a fee at the following rate on each day on which
transactions in denatured spirit at his licensed premises are carried
on for the said purpose under the supervision of an excise officer,
Vide Notification No. 9174-Ex., dated the 11th September, 1942, with effect from the 1st
April, 1943 published on page 2217 of the Calcutta Gazette, Part I, dated the 17th
September, 1942. Quantities in bulk litres substituted for quantities in bilk gallons by
Notification No. 357-Ex., dated the 22nd March, 1962.
44
Inserted by Notification No. 509-Ex., dated the 3rd June, 1958.
43
namely :Half day of four hours or less
-Full day of more than four hours but less
than eight hours
--
--
--
Rs.
10
--
--
20
Such additional fee shall be payable in advance on the
commencement of the transactions in question on each day to
which such fee relates.
178. [Superseded by Notification No. 9184-Ex., dated the 11th
September, 1942.]
Other licenses
179. [Omitted by Notification No. 691-Ex., dated 2nd June, 1971.]
180 and 181. [Deleted by Notification No. 411-F.T., dated the 21st
February, 1952.]
45181A.
Licenses may be granted to Chinese families in License for the
Calcutta and 24-Parganas district for the home-brewing of home-brewing of
"Wanchu"
"wanchu" up to such limit as the Collector may consider reasonable
to meet the requirements of special occasions, such as childbirth,
etc., at the rate of Rs. 2 for each house-hold for each occasion.
181B. [Deleted by Notification No. 411-F.T., dated the 21st
February, 1952.]
182.
[Omitted by Notification No. 691-Ex., dated 2nd June, 1971.]
183 and 184. [Deleted by Notification No. 16229-Ex., dated the 18th
Decmber, 1946, published in the Calcutta Gazette, dated the 23rd
January, 1947, Part I, page 136.]
185. [Omitted by Notification No. 25-Ex., dated the 7th January,
1937, published in the Calcutta Gazette, dated the 14th January,
1937, Part I.]
186. [Omitted by Notification No. 2715-Ex., dated the 4th
February, 1938, published in the Calcutta Gazette, dated the 10 th
February, 1938, Part I, page 310.]
187. The fee for temporary licenses for the vend of intoxicants at Fair license.
fairs shall be fixed by auction, and shall be paid in advance.
188. All payments of license fees shall be made by the licensees Manner of payment
into the local treasuries either by direct payment or by postal of license fees.
money-order, without the intervention of Excise Officers, except in
the case of fees for pachwai home-brewing licenses and for
unfermented tari licenses, the payment of which shall be regulated
according to rules specially framed by the Commissioner.
Vide Notification No. 444-Ex., dated the 27th January, 1923, published on page 136, Part I
of the Calcutta Gazette of the 31st idem.
45
Mixing of any noxious or objectionable substance with liquor
189. Licensed vendors of foreign liquor, country spirit, tari or
pachwai are prohibited from mixing therewith any article intended
or likely to increase the intoxicating power of the liquor or to
increase thirst, such as bhang, tobacco, pepper or kerosene oil, or
any noxious substance such as kuchila, aconite, arsenic or
dhutura.
46189A.
A licensed manufacturer and vendor of tari shall not
mix flour or sugar with such tari.
Reduction of Strength of Country Spirit and foreign liquor by
licensed vendors.
190. (1) Unless specially permitted by the Commissioner in the
case of any particular strength, or in any particular area, the
strength of country-spirit issued from a distillery or an excise
warehouse at a strength prescribed by the State Government shall
not be reduced by a licensed vendor from such strength to a lower
strength by the addition of water or by mixing with spirit of a lower
strength, or by any other means whatsoever.
(2) No licensed wholesale or retail vendor of potable foreign
liquor shall reduce the strength of such liquor whether by the
addition of water, or by mixing with liquor of a lower strength, or by
any other means whatsoever, unless he holds a special license
authorizing him to do so.
Provided that this prohibition shall not extend to the
admixture of beer or spirits, as the case may be, of different
strength by a licensed brewer or distiller in so far as such admixture
is permitted by the rules made for the regulation of breweries or
distilleries.
(3) No licensed wholesale or retail vendor of denatured
spirits shall reduce the strength of such spirits, whether by the
addition of water, or by mixing with spirits of a lower strength, or by
any other means whatsoever.
Arrangements of premises and signboards for vend of
intoxicants.
191. Premises (except hotels, restaurants, dak-bungalows, tourist Arrangement of
lodges and railway refreshment-rooms), licensed in towns for the premises.
vend of foreign liquor or country spirit for consumption on the
premises, shall have all doors for admission of the public opening
only on to a public road. Such premises must be so constructed
that the interior thereof, where sales are effected, may be visible
46
Vide Notification No. 9084-Ex., dated the 9th September, 1942, published on page 2217, Part I of the
Calcutta Gazette, dated the 9th September, 1942.
from the doorway. Private rooms for the sale of such liquors or
spirit, where such are specially permitted by the Collector, must
also be visible from the doorway.
47192.
Except in the case of hotels, restaurants, dak-bungalows, Signboards.
tourists lodges, railway refreshment-rooms, dining-cars and
steamers, and the premises for chemists or druggists holding
excise licenses or permits, there shall be fixed in a prominent
position at the entrance of all the premises licensed for the retail
vend of any intoxicant, a signboard showing in large characters the
intoxicant sold therein, the number of license, the period of
currency of the license, and in the case of country spirit shops the
strengths, if any, prescribed for retail vend and the minimum and
maximum retail prices, if any, fixed for each strength. 48In Calcutta,
however, the name of foreign liquor licenses must be shown in the
signboards.
Employment of persons by excise licensees for conducting
sale or for other purposes.
193. No licensed manufacturer or licensed vendor of an intoxicant
shall employ or permit to be employed on his licensed premises
any person who has been convicted of a non-bailable offence or of
an offence under the Excise or Opium Laws, except with the
permission of the Collector, which shall not be granted unless the
Collector is satisfied that the offence was not such as to indicate
any serious defect of character.
Prohibition of
employment of
persons convicted
of certain offences.
No licensee for the retail vend of any intoxicant other than –
(1) the licensee of a hotel, restaurant, bar, dak-bungalow, tourist
lodge, railway refreshment-room, steamer or dining-car, or (2) a
chemist or druggist holding a license or permit under the Act – shall
allow any person to conduct sales in his licensed premises unless
the name of such person shall have been previously submitted to
the Collector or to the Superintendent of Excise for approval and
endorsement by him on the license.
195. No licensee for the wholesale or retail vend of an intoxicant
shall employ any person suffering from any infection or contagious
disease for any purpose in the licensed premises.
Names of salesmen
to be endorsed on
license before
employment.
49194.
Person suffering
from infectious or
contagious disease
may not be
employed.
Prohibition of sales except for cash
50196.
No holder of a license for the retail sale of country liquor,
ganja or bhang shall under such license, sell such liquor, ganja or
bhang on credit, or receive any pledge for payment of the price
47
Country liquor,
ganja or bhang not
to be sold by retail
on credit.
The words "tourist lodges" inserted by Notification No. 1519-Ex., dated 11th December, 1968.
Vide Notification No. 65-Ex., dated the 23rd January, 1934, published on page 179, Part I of the Calcutta
Gazette of the 1st February, 1934.
49
The words "tourist lodges" inserted by Notification No. 1519-Ex., dated 11th December, 1968.
50
Substituted by Notification No. 1487-Ex., dated 4th December, 1968.
48
thereof or accept anything except money in exchange therefor.
Hours during which licensed premises may be kept open and
closing of such premises on special occasions.
197 to 202. [Suspended by later Notification]
Note :- The power to make rules prescribing the days and hours
during which any licensed premises may or may not be kept open
was delegated to the Excise Commissioner originally by the
notification No. 354T.Ex., dated 12th October, 1936 and thereafter
by an amendment of paragraph 14 of the orders published with
notification No. 596 S.R. dated 30th March, 1915. The relevant rules
are printed in Appendix 3.
Closure of licensed premises on approach of troops or on
occurrence of riot.
51203.
Premises licensed for the sale of country liquor and foreign
liquor (except hotels, restaurants, dak-bungalows and tourist
lodges) which are on the line of march of troops shall be closed on
the requisition of the officer in command during the passage of
troops.
Provided that when the Collector considers it necessary, so
to do, he may direct the stoppage of sale of liquor also in hotels,
restaurants, dak-bungalows and tourist lodges.
204. All licensees shall close their premises on the occurrence of
a riot or disturbance in the neighbourhood.
Accounts to be maintained by licensees
52205.
(1) Unless the Commissioner otherwise directs in any
particular case or class of cases, regular and accurate accounts
shall be maintained in such form and, if the Commissioner so
requires, return shall be submitted in such form and to such
authorities as the Commissioner may prescribe from time to time,
by all persons including manufacturing chemists who hold licenses
for the manufacture or vend or use of any intoxicant or who obtain
or use any intoxicant under a license or permit granted under any
law for the time being in force, except by persons who hold licenses
for (a) the home-brewing of pachwai and (b) the sale of pachwai
when licenses for the sale thereof are settled by auction and fees
i9n respect thereof are less than Rs. 2.00 per annum.
Provided that if any special form is prescribed by the
Commissioner for transactions appertaining to any particular class
52
Sub-rule (1) and (2) substituted by Notification No. 730-Ex., dated the 18th May, 1995 and sub-rule (3)
inserted by Notification No. 2262-S.R., dated the 22nd August, 1918, published on page 1222, Part I, of the
Calcutta Gazette of the 28th idem.
of license or permit, accounts shall be maintained in such form.
(2) The accounts shall be written up as soon as the
transactions for each day have been closed and attested by the
persons holding licenses or permits referred to in sub-rule (1) or
their authorized representatives.
(3) The account shall be prescribed for one year after the
period covered by the license and shall be produced when called
for by an officer not below the rank of a Sub-Inspector.
206. Every person who is required by the last preceding rule to Licensee to assist in
keep accounts shall when required by an Excise Officer of or above stock-taking.
the rank of Sub-Inspector, assist him by a sufficient number of
servants in taking account of his stock.
TRANSFER OF LICENSES
207. No transfer or sub-lease (whether entire or partial) of a license Permission required
shall be made except with the previous permission of the collector for transfer or sublease.
and the approval of the Commissioner. The Collector, shall not
allow such transfer, or sub-lease, unless good and sufficient reason
be shown to his satisfaction, and unless the transferee or sub-lease
is, in his opinion, fit and qualified to hold such license.
208. The names of partners (if any) shall be disclosed at the time Partner in business
of settlement, and it shall be opened to the Collector to refuse to to be named.
settle a shop with a number of partners. The admission of any
person to partnership after settlement shall be deemed to be a
partial transfer and shall not be made except under the provisions
of Rule 207.
209. On the death of a licensee, the Collector may renew the Transfer of license
license on the same terms in favour of a representative of the on death of
licensee.
deceased, if he be satisfied that such representative is fit to hold it,
and on the condition that any arrears due from the deceased
licensee are recovered before the license is so renewed. In such
case no fresh deposit need be called for.
FURTHER RESTRICTIONS UNDER WHICH AND CONDITIONSAND CONDITIONS
ON WHICH LICENSES, PERMITS AND PASSES ARE GRANTED.
210. The holder of a license, permit of pass shall be bound by the Return of timeconditions thereof, and on the expiry of a license, permit or pass expired licenses,
etc.
the holder thereof shall return the same to the officer who granted
it, or, if the conditions thereof provides for its disposal in some other
manner, shall dispose-of it in accordance with such conditions.
53211.
(1) Save as provided in sub-rule (2) and (3), the holder of a Sale allowed on
license for the sale of an intoxicant shall not sale the intoxicant at licensed premises
only.
any place other than on the premises specified in that behalf in his
license.
(2) The Collector may by a general or special order permit at
his discretion the holder of a restaurant license to supply liquor with
food outside his licensed premises in private functions to a
gathering of not less than a dozen persons. Such licensee shall
prior to each such function obtain a written order from the person
organizing the function showing his name and address and the
place of function, and shall retain such order in his licensed
premises and produce the same on demand by an officer of the
Excise Department authorized under section 66 of the Act.
(3) The holder of a license for the sale of foreign liquor to the
public for consumption
“off” the premises or to the trade may
supply such liquor to a customer at any place other than his
licensed premises if(a) a written order for supply of such liquor has been
received by such licensee, or
(b) in the case of verbal or telephonic order, such order
has been reduced into writing by such licensee in
an order register to be maintained by him, and
(c) the order shows the name and address of the person
for whom the order is placed, the description and
quantity of liquor ordered and the date and time of
receipt of such order.
On receipt of an order referred to in this sub-rule the licensee
therein mentioned may deliver such liquor to a customer out of his
licensed premises, provided that –
(i) the supply of such liquor is made either by himself or by
his agent previously approved by the Collector, and
(ii) such liquor is covered by a chalan or bill specifying the
name and address of the customer, the description and
quantity of the liquor dispatched, the rice, if paid, or the
fact that the supply is on credit, and the time and date of
dispatch of such liquor.
(4) Foreign liquor shall not be supplied to a customer under
sub-rule (3) unless the accompanying chalan or bill mentioned in
proviso (ii) to that sub-rule is signed by such customer or his
representative specifying the time of receipt of the liquor and the
price, if any, paid by him as an acknowledgement of receipt of such
liquor.
53
Vide Notification No. 8149-Ex., dated the 8th August, 1942, published on page 1955-1996 of Part I, of the
Calcutta Gazette, dated the 13th August, 1942.
212. No licensee shall willfully adulterate or add anything to cause
the deterioration of any intoxicant sold or kept for sale by him. He
shall not sell any intoxicant which he knows to have been
adulterated or to have deteriorated, and shall not store such
intoxicant or permit such intoxicant to be stored on his premises.
54213. (1) Every licensee shall keep his licensed premises open
during the prescribed hours, throughout the currency of his license,
unless their temporary or permanent closure is authorized and,
when so required by the Commissioner, shall keep them closed in
such manner as the Commissioner may direct during hours other
than the prescribed hours.
Adulteration and
storage or sale of
adulterated articles.
Licensed premises
to be kept open
during prescribed
hours and closed in
such manner as
may be prescribed
during other hours.
(2) In regard to licensed premises where any liquor is sold
for consumption on such premises, it will be open to the
Commissioner to prescribe, either generally for all such premises or
for any class of them, and either throughout West Bengal or in any
specific local area the hour within which liquor sold during the hours
prescribed for sale of liquor on such premises shall be consumed
and no person shall, after such hour, be allowed or suffered to
possess any quantity of liquor so sold on such premises.
213A. Every licensee shall, in respect of any article which he is Adequate stock to
licensed to sell, meet the demand of every customer entitled to be be maintained.
served who tenders payment for what is required by him, and he
shall maintain such supply of all articles in which he is licensed to
deal as the Superintendent of Excise may consider sufficient to
meet local requirements. Where country spirit is issued at more
than one strength a stock of the weaker strength shall invariably be
maintained.
55213B.
Foreign liquor sold for consumption on any licensed
premises including licensed hotels, restaurants, dak-bungalows,
tourist lodges, dining cars, steamers, and bars attached to hotels,
restaurants, theatres, cinemas or other places of public resort or
entertainment shall not be removed nor allowed to be removed
therefrom by any person.
Foreign liquor sold
for consumption not
to be removed from
Licensed premises.
214. Subject to the provisions of Rule 224, the holder of a license
shall have no legal claim against Government for compensation for
any loss alleged to be due to a change during the currency of his
license in the conditions thereof, in the rate at which duty is
charged on any excisable article, or in any other matter connected
with the Excise administration.
Licensee has no
legal claim for
compensation for
Alleged loss.
215A. Any transaction of the nature of gift or loan between the Gift or loan between
holder of a license, permit or pass and an offer of the Excise licensee and Excise
officer prohibited.
54
Rules 213 and 213A, as inserted by Notification No. 215-Ex., dated 10th March, 1953 substituted by rules
213, 213A and 213B by Notification No. 1487-Ex., dated 4th December, 1968.
55
Rules 213 and 213A, as inserted by Notification No. 215-Ex., dated 10th March, 1953 substituted by rules
213, 213A and 213B by Notification No. 1487-Ex., dated 4th December, 1968.
Department is absolutely prohibited.
56215B.
Any offering of a bribe either in money or in kind or any
other way by the holder of a license to an officer of the Excise
Department will render the license liable to suspension or
cancellation.
57216.
No licensed retail vendor of foreign liquor or country liquor
shall hold any professional entertainment or dance on or near he
licensed premises or permit the playing of music, vocal or
instrumental, on such premises without the special sanction of the
Collector in writing :
Restriction on
entertainment,
dance, music in
premises for retail
sale of foreign
liquor or country
liquor.
Provided that in the areas where the Calcutta Police Act,
1866 (Ben. Act IV of 1866), or the Calcutta Suburban Police Act,
1866 (Ben. Act II of 1866), applies, professional entertainment or
dance may be held and music, both vocal and instrumental, may be
played in or near any licensed hotel, restaurant or bar attached to a
hotel or restaurant without the special sanction of the Collector, as
aforesaid, but subject to the provisions of any law for the time being
in force.
217. No licensed retail vendor of foreign or country liquor shall
possess on his licensed premises any quantity of kuchila, aconite,
arsenic or dhutura.
Possession of
Kuchila etc., in
premises of
licensed retail
vendor of foreign
liquor or country
liquor prohibited.
217A to 217D. [Superseded by notification No. 411-F.T., dated
the 21st February, 1952 ]
218. Except in the Calcutta district , the holder of a license for the Report of arrival of
vend of foreign liquor shall report to the Collector the arrival of a consignment of
foreign liquor.
consignment of such liquor within seven days of its receipt and at
least 48 hours before it is opened, stating the description and
quantity of such liquor received.
58218A.
Unless the Collector with the previous approval of the
Commissioner otherwise directs, no holder of a license for the sale
of foreign liquor shall receive, store or have in his possession any
quantity of foreign liquor except under a valid Excise pass issued
by a competent authority, and the quantity entered in such a pass
shall, in any particular case, be taken as the quantity received for
the purpose of maintenance of accounts as mentioned in Rule
2005 and assessment of license fees.
56
Inserted by Notification No. 3115-Ex., dated the 13th August, 1923, published on page 1177, Part I of the
Calcutta Gazette of the 15th idem.
57
Substituted by Notification No. 766-Ex., dated 22nd June, 1971.
58
Inserted by Notification No. 2418-F.T., dated the 6th November, 1950.
59218B.
No holder of a license for the sale of foreign liquor for
consumption of any licensed premises shall allow or suffer any
person to consume on any part of the licensed premises except a
dak bungalow, a tourist lodge, a railway refreshment room or a
room in a hotel, occupied by a bonafide lodger in the hotel, any
liquor which does not form a part of the stock held under the
license and has not been sold therefrom, unless a permit has been
applied for and obtained from the Excise Commissioner in that
behalf. The Excise Commissioner may, in his discretion and subject
to such terms and conditions as the State Government may
prescribe, and subject to the payment of a fee of ten rupees only,
issue a permit authorizing a person to serve liquor lawfully
possessed by him to his guests for consumption on the licensed
premises.
Service of foreign
liquor other than
that held under
license on licensed
premises.
60219.
Sale of foreign
liquor by “of”
licensee to be only
in sealed and
capsuled bottles.
The holder of a license for the retail sale of foreign liquor for
consumption off the premises shall not sell such liquor except in
sealed and capsuled bottles, having their seals and capsules intact
and shall not alter either the nature of the liquor or the labels under
which he purchased it :
Provided that bottles opened by a competent Excise Officer
for purposes of test may, if resealed by such Excise Officer, be
sold by the holder of the license.
220. [Omitted by notification No. 619-Ex., dated 2nd June 1971.]
61221.
No licensed retail vendor of country spirit shall, keep in his Use of prescribed
shop any measure other than the measures prescribed by the measures.
Commissioner under section 24 of the Act.
62222.
[Omitted]
62223.
[Omitted]
63223A.
Except when exempted by the Commissioner of Excise or
the Collector, every licensee shall be present in his shop during
such hours of the day as may be prescribed in that behalf by the
Superintendent of Excise with the approval of the Collector. Leave
of absence for a period not exceeding one month may, however, be
granted by the Superintendent of Excise.
Inserted by Notification No. 940-Ex., dated 13th July, 1967. Subsequently the words “a tourist lodge”
were inserted by Notification No. 1519-Ex., dated 11th December 1968.
60
Amended by Notification No. 357-Ex., dated the 22nd March, 1962.
61
Amended by Notification No. 691-Ex., dated the 2nd June, 1971.
62
Vide Notification No. 2715-Ex., dated the 4th February, 1938, published on page 310, Part I of the
Calcutta Gazette of the 10th idem.
63
Inserted by Notification No. 663-Ex., dated the 9th February, 1923, published on page 215, Part I of the
Calcutta Gazette of the 14th idem.
59
PAYMENT OF COMPENSATION FOR CLOSURE OF SHOPS
224. When any shop for the vend of any intoxicant is closed, under
section 26 of the Act, for the preservation of public peace, or under
Rule 203 on account of the march of troops, compensation for such
closure may be paid in cash to the licensee, as stated below :(1) The compensation will be paid by the Collector with the
previous sanction of the Commissioner.
(2) 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.
(3) When a shop, licensed for the vend of an intoxicant
upon which no duty is imposed under section 27 of the
Act, is closed the compensation shall be calculated on
the monthly fee payable for the license, and shall be a
sum equivalent to the amount payable for the days
during which the shop remains closed plus 10 percent
of that amount for loss of profits.
(4) When a shop licensed for the vend of an intoxicant
upon which duty is imposed under section 27 of the Act
or under the Indian Tariff Act, 1894, is closed, the
Collector shall calculate the average daily sale in the
shop, based on the sales during the previous months
of the year and the profit of the vendor on such daily
sales after deducting from the average total saleproceeds the amount of the average daily license fees,
the duty, the cost price and contingent expenses at
6¼ per cent of the sale-proceeds. Compensation shall
then be granted at the rate of such daily profit for the
number of days during which the shop remains closed.
TIME, PLACE AND MANNER OF PAYMENT OF DUTY
225. The duty imposed on—
(i)
Foreign liquor and country spirit—
(b)
imported under bond, or
(c)
manufactured in a distillery
and stored in a distillery or excise warehouse.
(ii)
Ganja—manufactured in West Bengal or imported
under bond and stored in an excise warehouse,
(iii)
Bhang---imported under bond and stored n an excise
Duty to be paid
before removal
unless bond
executed.
warehouse,
shall be paid before removal from the distillery or excise warehouse
unless a bond has been executed for such payment.
64226.
[Omitted]
227. [Obsolete—not printed]
228. When the duty on an excisable article is to be paid before Place and manner of
removal from a distillery or excise warehouse, the payment must be payment of duty.
made into the local treasury, or a treasury approved by the
Collector of the District in which such article is to be sold or
consumed, either by direct payment or by money order. Advance
deposits on account of duty may also be made with the permission
of the Collector.
DESTRUCTION OF INTOXICANTS DEEMED TO BE UNFIT FOR USE.
65229.
(1) Ganja and bhang, stored in a warehouse may be Destruction of ganja
condemned as unfit for use only in accordance with instructions or bhang to
warehouse.
issued from time to time by the Commissioner and such ganja or
bhang as has been so condemned may be destroyed either at the
time of stock taking as provided in sub-rule (1) of rule 154 or at any
other time according as the Commissioner directs. No ganja or
bhang shall be destroyed except in the presence of a gazetted
officer who shall immediately upon such destruction record a
certificate to that effect in the appropriate registers.
(2) Ganja or Bhang held at the public warehouse and
condemned by the Commissioner as unfit for use and sanctioned by
him for destruction shall be destroyed in he presence of the
Superintendent of Excise who shall immediately upon such
destruction record a certificate to that effect in the appropriate
registers.
(3) The ganja and bhang condemned as unfit for use and
sanctioned for destruction and all refuse ganja and bhang shall be
destroyed at all warehouses at the cost of the wholesale vendor and
no compensation shall be claimable by him.
230. It spirit manufactured in a distillery or stored in a warehouse is
found to be of inferior quality or otherwise unsuitable for the purpose
for which it was made or stored, it may be rejected and destroyed,
or otherwise dealt with under the orders of the Commissioner.
Officers in charge of distilleries and warehouses are empowered to
64
Disposal of
unsuitable spirit in
distillery or
warehouse.
Vide Notification No. 2715-Ex., dated the 4th February, 1938, published on page 310, Part I of the
Calcutta Gazette of the 10th idem.
65
Substituted by Notification No. 178-Ex., dated the 10th February, 1965.
stop, pending the orders of the Commissioner, the issue of spirits,
which they consider bad or unsuitable, and are required to send
samples of such spirit for analysis without delay.
231. Any intoxicant kept on the premises of a vendor licensed to sell
such intoxicant and found after necessary examination to be unfit
for human consumption may be destroyed under orders of the
Collector.
Destruction of
intoxicant unfit for
use on vendors’
premises.
DISPOSAL OF THINGS CONFISCATED UNDER THE ACT.
232. When in any case a Magistrate orders the confiscation of
anything under section 64 of the Act, such thing shall be made over
to the Collector or Sub-divisional Officer for disposal.
Magistrate to make
confiscated article
over to Collector or
Sub-divisional
Officer.
233. The disposal of things confiscated by order of a Magistrate or
of a Collector shall be regulated as stated in the following rules.
234. The sale or other disposal of things confiscated under the Act
shall be deferred till the period of appeal against the order of
confiscation has expired, or if an appeal be made against such
order till the appeal is disposed of :
Disposal of things
confiscated to be
deferred till period
of appeal has
expired except in
certain cases.
Provided as follows—
(1) the sale of any animal or other thing ordered to be
confiscated shall not be so deferred unless the owner or
his agent deposit 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) if the thing be of a perishable nature it may be sold
immediately.
235. (1) If any order of confiscation of any thing be reversed on Disposal of things
appeal, such thing, or the sale-proceeds thereof, and the amount, if confiscated when
order is reversed.
any , deposited for the keep or safe custody of such thing shall be
at once returned to the owner thereof, or his agent, under the order
of the Collector or Sub-Divisional Officer, as the case may be.
(2) If no one appears to receive the thing confiscated,
the sale proceeds or the amount, if any, deposited within two
months from the order on appeal, such thing, sale-proceeds or
amount shall be forfeited to the Government.
236. Confiscated tari, pachwai and bakhar shall be destroyed, Disposal of
confiscated tari,
unless in any particular case the Collector decides, with the pachwai and bakhar.
approval of the Commissioner, to sell all or any of them by auction.
237. Confiscated foreign liquor or country spirit , which are known to
have been of licit origin and not tempered with, shall be sold by
auction subject to a reserved price which shall be equal to the
amount of duty leviable on the article or a similar article in the place
in which the sale takes place. If such price is not obtained, the
article shall be destroyed.
Disposal of
confiscated foreign
liquor and country
spirit.
237A. Confiscated charas shall be destroyed.
Other confiscated
foreign liquor and
country spirit shall
be destroyed.
237B. Confiscated ganja and bhang shall be either destroyed or Disposal of
sold at such price as may be fixed by the Excise Commissioner with confiscated ganja
and bhang.
the approval of the State Government to a person or persons
holding license under this Act for the sale of such article, subject to
realization of duty leviable under chapter V of the Act on the article
in the place in which the sale takes place.
238. [Omitted]
239. Confiscated intoxicants other than those mentioned in the Disposal of other
foregoing rules shall, subject to the provisions of rule 240, be sold confiscated
intoxicants.
by auction.
240. When the highest bidder for any confiscated intoxicant liable to
be sold by auction is not a licensed vendor of such intoxicant, and
the quantity thereof is more than the quantity fixed as the limit of a
retail sale under section 5 of the Act, the Collector or Sub-divisional
Officer, as the case may be, may in his discretion grant to such
person a permit under section 19 of the Act to possess but not to
sell, the article, or may refuse to accept the bid and may accept
another bid or may order the article to be destroyed.
Permit for
possession of
confiscated articles
in excess of limit of
retail sale.
241. When the article confiscated is not an intoxicant, it shall be
disposed of as follows:-(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 Commissioner,
retained for the use of the Excise Department.
Disposal of things
confiscated other
than excisable
articles.
(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
Commissioner who may in special case refer the matter to the State
Government for orders.
POSSESSION OF COUNTRY LIQUOR BY PRIVATE PERSONS ON SPECIAL
OCCASIONS IN EXCESS OF LIMIT ALLOWED BY SECTION 19(1) OF THE ACT.
66242.
If a larger quantity of Country spirit, pachwai or tari than that
prescribed as the limit of retail sale be required by any person for
use on any special occasion, such as a marriage, festival, castegathering, the special entertainment of guests or the like, such
person may apply to an officer empowered to grant a permit under
sub-section (1) of section 19, of the Act such other may, if satisfied
that the occasion is a legitimate one and the quantity applied for is
not excessive, grant to the applicant a permit, free of charge, from
such licensed shop within his jurisdiction as the applicant may
specify , such quantity as he may consider reasonable:
Provided that –
(i) no officer below the rank of Inspector shall grant a permit for
the possession of more than three times the quantity which the
applicant is ordinarily entitled to possess;
(ii) nothing in this rule shall be deemed to authorize any officer
other than the Collector to permit the transport of country spirit
to any area in which a higher duty is levied.
STRENGTH AND PRICE FIXED FOR VEND OF FOREIGN LIQUOR , DENATURED
SPIRIT, COUNTRY SPIRIT, GANJA AND BHANG.
67243.
Whisky, brandy and rum shall not be sold by a licensed
vender at a strength lower than 25 degrees under London proof,
and gin or vodka , shall not be sold at e strength lower than 35
degrees under London proof:
Minimum strength
for sale of whiskey,
brandy, rum, gin,
and vodka.
68Provided
that liquor brandy, which has been matured for
not less than ten years and the retail price of which for a bottle
containing 750 mililitres is not less than Rs. 35 may be sold at a
strength not lower than 35 degrees under proof.
244. Denatured spirit shall not be sold by a licensed vendor at a Minimum strength
for sale of denatured
strength lower than 69[55 degrees over London proof].
spirit
245. Printed in Appendix 1.
66
Prescribe strength
and price of country
spirit.
Amended by Notification No. 18028-S.R., dated the 23rd August, 1916, published on pages 1526-1527,
Part I of the Calcutta Gazette of the 30th idem.
67
"Vodka" inserted by Notification No. 574-Ex., dated 29th April, 1963.
68
Inserted by Notification No. 115-Ex., dated the 31st July, 1952 and subsequently amended by Notification
No. 357-Ex., dated 22nd March, 1962.
69
Words in brackets substituted by for words "500 degrees over London proof" by Notification No. 751-Ex.,
dated the 5th June, 1967.
Retail price of ganja
and bhang.
246. Printed in Appendix 1.
70247.
(a) Foreign liquor, as defined in the Bengal Excise (Foreign
Liquor License Fee) Rules, when required to be sold in West Bengal
in sealed and capsuled containers shall not be sold except in
measures of 750 ml., 600 ml., 500 ml., 300 ml., and 250 ml., and
180 ml.
Exception.--- When this is sold to a purchaser in another
State the rules in force in that State relating to sale shall be
followed :
Provided that,
(1) Brandy, whisky, gin, vodka and rum shall not be sold in
such containers except in measures of 750 ml., 600 ml., 500 ml.,
375 ml., 300 ml., and 250 ml.
(2) Beer shall not be sold in such containers except in
measures of 650 ml. And 325 ml.
(3) Bottled Foreign Liquor received from foreign countries
can be sold in other measures if the contents in such a container do
not exceed 1.15 litres and the contents of whisky, brandy, gin, or
rum in such a container are not less than 250 ml.
(b) Every bottle of liquor sold , offered for sale, exposed for
sale or in the possession of a person for sale, shall bear on the label
a description of the correct measures of the contents in litres and or
milliliters with margins of error for different kinds of foreign liquor as
specified below:-Kind of liquor
Beer
Margin of error
--
2 percent . on the deficit side only
Foreign liquor other than beer--
2 percent . on the deficit side only,
Subject to a maximum of 7.5 ml.
Provided that, for a period of 2 years, clause (a) and (b) may be
relaxed by the Collector, at his discretion, with respect to liquor
which has been bottled or shipped before 1st April 1962.
(c) The minimum prices for sale to the public of the following
foreign liquors shall be as follows:-Brandy and whisky --- Rs. 9.50 per bottle of 750 ml.,
Rum, Gin and Vodka Rs.9.00 per bottle of 750 ml.,
Beer---Rs. 1.25 per bottle of 650 ml.
70
Substituted by Notification No. 393-Ex., dated the 29th March, 1962. Subsequently "Vodka" added by
Notification No. 574-Ex., dated the 29th April, 1963.
The minimum prices for sale to the public of smaller measures of
the following foreign liquors shall be as follows:-Brandy and Whisky
–
47 paise per 28 ml.
Rum, Gin and Vodka
–
44 paise per 28 ml.