Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915

{
    "id": 15579,
    "slug": "instructions-issued-by-the-board-of-revenue-under-bihar-and-orissa-excise-act-1915",
    "title": "Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915",
    "short_title": "Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915",
    "act_number": "Act 2 of 1915",
    "act_year": 1915,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Sources of Excise Revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definition of liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Intoxicating drug.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Opium.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Excise Revenue.",
            "chapter": null,
            "content": "(1) Duty,\n(2) Vend licence fees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Rates of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Vend licence Fee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Limits of retail sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Exemptions.",
            "chapter": null,
            "content": "(i) Pachwai ;\n(ii) duty-paid excisable articles contained in medicinal preparations;\n(iii) perfumed spirit;\n(iv) medicated wines;\n(v) certain medicinal preparations containing cocaine or other derivatives of coca, specified in Clause (5) of Order XVI.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Pass and Permit.",
            "chapter": null,
            "content": "Chapter II\nThe Powers and Duties of Officers.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Excise officers and their powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Powers delegated to Board and Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Powers, Commissioner may delegate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Powers, Collector may delegate.",
            "chapter": null,
            "content": "Note. - Without the previous sanction of the Excise Commissioner the Collector shall not delegate his power to grant passes for the transport of any excisable article under Section 12(2) of the Act to any officer below the rank of Sub-Deputy Collector or Inspector of Excise.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Certain powers conferred by Government on Excise Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Powers conferred on Inspectors or Sub-Inspectors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Powers conferred on the Board and the Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Powers conferred on the Board to sanction temporary establishment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Certain powers conferred on Commissioner.",
            "chapter": null,
            "content": "(1) To write off for the irrecoverable value of stores or public money falling on either Imperial or Provincial revenues, up to a limit of Rs. 500 in either case, and subject to the condition (i) that no defect of system is shown, the amendment of which requires the orders of Government, and (ii) that there has not been any serious negligence on the part of some individual officers which might possible call for disciplinary action (Board's Rules, Chapter X, paragraph 219),\n(2) To sanction the alteration in the date of birth in a Service Book, Article 62 (1) (b), Civil Account Code, Volume I [Board's Rules', Chapter XXI, paragraph 391 (VI)].\n(3) To accept in the case of an officer appointed on pay not exceeding Rs. 50, a certificate of health in any form that may be considered sufficient from any officer other than prescribed medical officers (Government Circular No. 16 T.F., dated 25th September, 1909).\n(4) To grant exemptions from the operation of the Rule about 10 days' halt in Article 1056 of the Civil Service Regulations in individual cases up to a limit of 30 days, subject to the conditions (a) that prolonged halts are necessary in the interests of the public service, and (b) that such halts necessitate the maintenance of camp equipage or, where no camp equipage is maintained, entail extra expense on the officer after the first 10 days. This power is to be exercised in exceptional cases only, for special and valid reasons and it will not extend to the personal exemption of the Commissioner himself, which, should it be required, must continue to be referred to Government for orders.\n(Government Circulars No. 17-T.F., dated 8th October, 1909 and No. 21 -F., dated 14th July 1910).\nNote. - Halt at Ranchi hill station, is governed by rules laid down in the Bihar and Orissa Hill Allowance Code.\nNote.\n(5) To assign to an officer appointed to be in charge of the current duties of an office independently, without retaining charge of his own office, a charge allowance of less than the amount admissible under Article 94 of the Civil Service Regulations or, if this amount is considered to be too small, the full acting allowance, subject to the limitation specified in Article 95 (Government Circular No. 2-T.F. dated 26th April, 1910).\n(6) To withhold the periodical increments of pay of non-gazetted officers other than ministerial and menial officers-Article 152, Civil Service Regulations (Government Circular No. 3-T.F., dated 26th April, 1910).\n(7) To grant the local or duty allowances attached to an office to a non-gazetted officer placed in charge of the current duties of that office-Article 166, Civil Service Regulations (Government Circular No. 3 - T.F., dated 26th April, 1910).\n(8) To appoint a non-gazetted officer to hold substantively as a temporary measure, or to officiate in, two or more independent appointments at one time and to regulate the allowance of such an officer within prescribed limits-Article 168, Civil Regulations (Government Circular No. 3 -T.F., dated 26th April, 1910).\n(9) To grant the travelling allowance attached to an office to a non-gazetted officer placed in charge of the current duties of that office - Article 1010 Civil Service Regulations (Government circular No. 3 - T.F., dated 26th April, 1910).\n(10) To allow an officer compelled on a sudden emergency, to leave his camp and proceed rapidly on duty to a place more than 20 miles (32) kilometers) distant, to draw the actual expenses of maintaining such camp not exceeding the daily allowance, in addition to the allowances admissible under Chapter III, Civil Service Regulations whether the camp be moved or not-Article 1061, Civil Service Regulations (Government Circular No. 3-T.F., dated 26th April, 1910).\n(11) To grant travelling allowance to non-gazetted subordinates, substantive or temporary, for the journey to join a first appointment in the public service the rate admissible being that of the class (Article 1002) to which this appointment which the officer proceeds to join belongs-Article 1083,-Service Regulations (Government Circular No.3-T.F., dated 26th April, 1910)\n(12) To exempt Excise peons from personal appearance when draw pensions-Article 945 of the Civil Service Regulations (Government of India Finance Department No. 998-Ex., dated 20th February, 1906 and Government Circular No. 11 - F., dated 20th March. 1906).\n(13) To sanction under Article 957, Civil Service Regulations, payment of pension in arrears (Government Order No. 114-T.F., dated 5th May, 1908).\n(14) To sanction house-building advances to Excise officers in accordance with the provisions of Article 155 of the Civil Account Code (Government Order No. 12-F., dated 12th March, 1908).\n(15) To purchase in the local market articles of European manufacture up to Rs. 250 in value except such articles as should under clauses 9 and 21 of Appendix 5 of the Civil Account Code, Volume I, be obtained by indent on the Controller of Stationery (Government Order No. 6396-F., dated 13th June, 1914).\n(16) To sanction exemptions, under Articles 230, 253 and 254 of the Civil Service Regulations from the penalties; consequent on overstaying of leave of interruption in duty (Government Circular No. 55. F., dated 23rd November, 1908).\n(17) To grant to an officer without a substantive appointment, who officiates in an appointment the pay of which is less than Rs. 100 a month, allowance in excess of half the pay of the appointment without any reduction of the absentee's leave allowances to which he might otherwise be subject under the provisions of Article 147 (iii) of the Civil Service Regulations (Government Circular No. 23-F., dated 15th March, 1909).\n(18) To remit leave allowance irregularly drawn by applicants for pension before retirement upto a limit of three months' pay (Government Circular No. 9-F., dated 24th February, 1910).\n(19) To vary details, (namely, the rates of pay of particular posts, the number of hands employed and the period of employment) of temporary establishments under the Commissioner, subject to certain restrictions (Government Resolution No. 9684-F., dated 24th July, 1915).\n(20) To direct Account Officers, to investigate the claims of officers appointed by the Commissioner to arrears of pay or allowances or to increments which have been allowed to remain in abeyance for a period exceeding one year-Article 8(C) of the Civil Account Code (Government Circular No. 34-T.F., dated 14th September 1910).\n(21) To purchase newspapers and periodicals at the expense of Government within a limit of Rs. 100 and also to purchase books at the expense of Government within a limit of Rs. 100. To sanction also the purchase of newspapers, periodicals and books, required by officers subordinate to the Commissioner, within the limit of Rs. 100 (Government Resolution No. 6101. R., dated 15th September 1913 in Appendix J of the Bihar and Orissa Treasury Manual, 1915).\n(22) To sanction small monthly payments to menials for supplying drinking water or for dusting offices, subject to certain restriction (Government Circular No. 24-T.F., dated 25th June, 1910).\n(23) To sanction the establishment of telephone connections between public offices and the public exchange and the annual rent charges on account of such telephones (Government Circular No. 40-T.F., dated 15th October, 1910.)\n(24) To sanction under Article 1000 of the Civil Service Regulations the carriage by rail or steamer at Government expense of camp equipment not exceeding ten maunds and one house and one bicycle, but not motor cars by officers subordinate to him. The Excise Commissioner's own charges require the sanction of Government.\nNote. - The power to sanction the carriage of one horse and one bicycle by officers subordinate to the Commissioner, covers the cases of motor cycles when carried in lieu of horses.\nNote.\n(25) To sanction local purchase of stationery and rubber stamps up to a limit of Rs. 20 in each case (Government of India, Finance Department No. 1626- 1307, dated 6th February 1908).\n(26) To sanction expenditure not exceeding Rs. 2,500 on individual works required for the Department, excepting residential buildings (Government Resolution No. 7570-95-A., dated 28th April 1914, Appendix P of the Bihar and Orissa Treasury Manual, 1915).\n(27) To accord administrative approval to estimates of capital expenditure from provincial funds on the construction or purchase of residential buildings and on original work in connection with existing residential buildings subject to a limit of Rs. 2000 (Government Resolution No. 7570-95-A., dated 28th April 1914, in Appendix P of the Bihar and Orissa Treasury Manual, 1915).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Divisional Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Duties of all Excise Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Collectors and their officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Deputy Commissioner of Excise and Salt.",
            "chapter": null,
            "content": "(a) The principal duty of the Deputy Commissioners of Excise will be to assist the District Officers as inspecting and advising officer within their respective ranges. They will also inspect-\n(i) all the Sadar Excise Offices once a year;\n(ii) all the distilleries once a year;\n(iii) all the country spirit warehouses, ganja and bhang golas at district headquarters at least once a year and the remaining country spirit warehouses, ganja and bhang golas once in two years;\n(iv) all the India-made foreign liquor warehouses and bonded laboratories once a year;\n(v) all the offices of the Inspectors and Sub-Inspectors at Sadar Headquarters at least once a year and the rest, once in two years;\n(vi) at least 50 per cent of the shops (country spirit, out still, ganja , opium and bhang ) at district and sub-divisional headquarters and at least 10 percent of the remaining shops once a year;\n[(vii) (a) All the Special Centres in their respective ranges once a year, (b) they will also supervise the despatch of molasses from the sugar factories to the distilleries in their respective ranges.]\nNote. - For the existing items vii & viii under paragraph 24(i)(a) substituted by C.S. No. 820 dated 7.6.1952.\nNote.\n(b) (i) In relation to the district staff, the Deputy Commissioner will bring to the notice of the Collector any observation or criticism that he desires to make. In order that the Deputy Commissioner may be kept informed of the Excise work of the Province, the Collector will send to him copies of such reports and returns as the Excise Commissioner may think necessary and will give him such further information as he may require in connection with the Excise staff. In particular the tour diary of the Excise Superintendent and the statement of work done by Inspecting officers in Form No. 119, should be prepared in duplicate and one copy be sent to the Deputy Commissioner with the Collector's remarks.\n(ii) The following instructions will be observed by the Deputy Commissioner of Excise and Salt, when making regular inspections of the work of the preventive staff (as distinct from visit for special or local enquiries):-\n(a) The Deputy Commissioner will give previous notice of his visit. He will, when he first arrives at the headquarter station of a district, call upon the Collector if in the station and discuss excise matters with him with special reference to preventive work and will enquire if there are any points to which the Collector wishes that he should specially devote his attention. If the Collector is absent, he will take the earliest opportunity of calling upon him on his return.\n(b) The Deputy Commissioner will record his remarks in an inspection note.This note should contain no adverse criticism of the Superintendent or any Inspector. Should it be necessary to criticise the work of such officers adversely, the criticism should be embodied in a separate confidential note to the Collector.\n(c) When the Deputy Commissioner has completed his notes, he will transmit them to the Collector and, after the latter officer has read them and made any enquiries he may consider necessary, he will again call upon the Collector at a time fixed by the latter and discuss any points arising out of the notes or any other point which the Collector may desire to discuss. The Collector will forward the Deputy Commissioner's notes to the Excise Commissioner with his own observations on the points raised thereon.\n(d) Adverse criticism with which the Collector agrees concerning a Superintendent or Inspector should be communicated to the officers concerned.\n(iii) When the Deputy Commissioner of Excise and Salt pays a surprise visit to any Excise shop or a warehouse he will send a copy of his note of inspection to the Collector of the District.\n(iv) The Deputy Commissioner shall spend a minimum of 200 days during the year on tour. His tour programme should be so arranged with the approval of the Excise Commissioner that it may be possible for him and the Excise Commissioner to be together at headquarters at frequent intervals for consultation.\n(v) The Deputy Commissioner will under the control of the Excise Commissioner, exercise direct supervision over the Excise Intelligence Bureau and the staff on special duty for the prevention of cocaine and opium smuggling but all proposals for the appointment, transfer and punishment of the members of the special staff should be reported to the Excise Commissioner for orders.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Superintendents of Excise.",
            "chapter": null,
            "content": "(b) While at headquarters, Superintendents of Excise are expected to attend office during regular hours and dispose of the official business there.\n(c) Superintendents of Excise should submit their tour diaries to the Deputy Commissioner of Excise through the Collector to their respective districts by the 10th of each month following the months to which they relate. A statement in Form No. 120-A, showing details of important distillation and smuggling cases detected in their respective districts during the month under report should always be appended to their tour diaries.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. When they can exercise Collector's powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Sub-Divisional Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Inspectors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Distillery and warehouse officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "30. Sub-Inspectors-Circles.",
            "chapter": null,
            "content": "30A.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "31",
            "title": "31. Tours : minimum prescribed.",
            "chapter": null,
            "content": "Commissioner of Excise\n-\n-\n150\nDeputy Commissioner of Excise\n-\n-\n150\nSuperintendents of Excise\n-\n-\n150\nInspectors of Excise\n-\n-\n200\nSub-Inspectors of Excise\n-\n-\n240",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "32",
            "title": "32. Inspections with regard to tours.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Tour programmes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "34",
            "title": "34. Duties of Sub-Inspectors.",
            "chapter": null,
            "content": "(1) To detect offences against the Excise, Opium and Salt laws.\n(2) To take measures for the prevention of drunkenness and intoxication.\n(3) To inspect shops licensed for retail sale of excisable articles and opium other than tari and pachwai throughout their circles at least once a month. Tari shops should be visited at least once in April and May, once in June and July, a third time between August and November and a fourth time in December and January. A fifth visit may be made in February of as many shops as can be managed for the purposes of notifying the date of the next settlement. Pachwai and denatured spirit shops and premises of persons licensed to posses or sell dangerous drugs should be inspected at such intervals as the Collector or the Superintendent of Excise may direct.\n(4) To check the licensee's accounts.\n(5) To examine the weights and measures in use in Excise and Opium shops.\n(6) To inspect passes granted for the conveyance of excisable articles and opium to see that they do not cover articles for which duty has not been paid.\n(7) To examine excisable articles and opium in transit, in stock, or after sale, and see that they tally in quality and quantity with the entries on the pass, are not adulterated and are not sold at other than the prescribed strengths and prices, if any.\n(8) To examine whether any particular excisable article and opium is being consumed to an undesirable extent as compared with another article, e.g. whether foreign spirit is taking the place of country spirit or country spirit of pachwai .\n(9) To ascertain whether the facilities for obtaining excisable articles and opium are adequate or whether the demand is being met illicitly.\n(10) To ascertain whether there is any undue increase in consumption, and its causes.\n(11) To observe any fluctuation in the consumption of and the revenue derived from, any excisable article and opium and ascertain the reason of such fluctuation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "35",
            "title": "35. Diaries.",
            "chapter": null,
            "content": "Instruction for writing diaries.\n(i) Whether the site complies with prescribed rules.\n(ii) Whether the shop in any respect causes a public nuisance.\n(iii) Whether drunkenness occurs at the shop.\n(iv) Increase of drunkenness or of consumption.\n(v) Character of the water-supply and cleanliness of the premises.\n(vi) To what extent dilution is practical.\n(vii) The actual strength of liquor sold and prices charged.\n(viii) Adequacy of the supply to meet local demand.\n36.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "37",
            "title": "37. Excise Superintendent's and Inspector's statements.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "38",
            "title": "38. Travelling allowances.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "39",
            "title": "39. Excise officers in outlying circles not to journey to headquarters for drawing pay or travelling allowances.",
            "chapter": null,
            "content": "Rs.\nCompared with Detached Acquittance Roll\nA...............................\nDitto\nditto\nB...............................\nDitto\nditto\nC...............................\nDitto\nditto\nD...............................\nPaid at Sadar in cash...\n..................................\nTotal\n..................................\nReceipts\nExpenditure\nDates of receipts\nParticulars of receipts.\nAmount received from the treasury.\nAmount received from other sources.\nDate of expenditure\nParticulars of expenditure.\nAmount paid to individual payees\nAmount remitted into the treasury.\nRemarks\n1\n2\n3\n4\n5\n6\n7\n8\n9\nRs. A. P.\nRs. A. P.\nRs. A. P.\nRs. A. P.\nTotal receipt\nTotal expenditure.\nClosing balance\nGrand Total\nRs.\nSalary Bill no. 3., dated the 7th February 1923\n...\n...\n15\nSalary Bill no. 7, dated the June 1923\n...\n...\n20\nTravelling Allowance Bill no. 4, dated the 15th March 1923\n...\n...\n26\nReward Bill no. 5, dated the 20th April 1923\n...\n...\n18\nTotal\n...\n...\n79",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "40",
            "title": "40. Conveyance.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "41",
            "title": "41. Government Servants' Conduct Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "42",
            "title": "42. Appointment.",
            "chapter": null,
            "content": "[42A.\n(a) he must not be less than 20 years nor more than 27 years of age. If a candidate belongs to a Scheduled Caste ora Backward Tribe he must not be less than 20 years or more than 30 years of age.\n(b) he must have passed Matriculation Final B and C Examination.\n(c) he must know typewriting.\n(d) he must be of good character.\n(e) he must be of sound health.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "43",
            "title": "43. Promotion.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "44",
            "title": "44. Transfer.",
            "chapter": null,
            "content": "[45. Rules for the recruitment of Assistant Sub-Inspectors of Excise.]\n[(a) On the 1st July of the year in which appointments are made he must be within the age limit, as described, from time to time (including candidates of Scheduled Caste/Tribe) by the State Government.]\n(b) He must be a Matriculate.\n(c) He must be of sound health, good physique and active habits.\n(d) He must be of good character.\n(e) He must not be less than 5 feet 3 inches in height and 30 inches round the chest, unless he is a member of an aboriginal tribe or of Scheduled Caste in which case he must be less than 5 feet 2 inches in height and 25 inches round the chest.\n[ Note. - Wherever the word 'Excise Peons' occurs in Rule-45 or elsewhere in the manual is deleted and in its places the word 'Excise constable' is inserted.]\nNote.\nRules for the Recruitment of Excise Constables\nRules for the Recruitment of Excise Constables\n(a) Unless he is a member of a Scheduled Tribe or Scheduled Castes, he must in the district of Purnea, Manbhum and Singhbhum be 5 feet 4 inches in height and 31 inches round the chest and in other district 5 feet 5 inches in height and 32 inches round the chest.\nIf he is a member of a Scheduled Tribe or a Scheduled Caste he must be 5 feet 3 inches in height and 30 inches round the chest.\n(b) He must be of good character.\n(c) He must be of sound health, good physique and active habits.\n(d) He must not be less than 18 years and more than 22 years of age.\nNote. - In measuring the chest, the measuring tape must be applied evenly but not tightly, its upper edge touching the lower border of the shoulder blades, and its lower edge passing-just above the nipples, the arms hanging by the sides. The standard is the minimum measurement with the chest fully deflated. Just before the measurement is taken the candidate shall be made to count up to thirty, without taking breath and without hurrying.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "46",
            "title": "46. Power of transfer delegated to Collector.",
            "chapter": null,
            "content": "N.B.\n[46A.\n47.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "50",
            "title": "50. Proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "51",
            "title": "51. Leave.",
            "chapter": null,
            "content": "Note I - No leave is to be granted in continuation of casual leave.\nNote I\nNote II - Extraordinary leave or leave without allowances is not to be granted, if leave of any other description is admissible (Article 339, Civil Service Regulations).\nNote II\nNote III - The power of a Collector to grant leave has been delegated to Excise Superintendent.\nNote III",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "52",
            "title": "52. Casual leave.",
            "chapter": null,
            "content": "Note. - Not more than sixteen days' casual leave can be granted to any officer within one calendar year, not including Gazetted holidays. Gazetted holidays cannot be used to extend the period of casual leave beyond ten days in all at one time. Casual leave cannot be claimed as a right; it is not recognized by the Civil Service Regulations and an officer absent on casual leave is not treated as absent from duty. The officer, granting the leave and the officer taking it will be held responsible if the public service suffers in any way from the absence of the Officer on casual leave. Casual leave should not be granted when it is not required, or when the interests of the public service forbid it.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "53",
            "title": "53. Absence on Gazetted holidays.",
            "chapter": null,
            "content": "N.B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "54",
            "title": "54. Volunteer duty.",
            "chapter": null,
            "content": "Departmental Appeal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "55",
            "title": "55. Government Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "56",
            "title": "56. Appeal against Collector.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "57",
            "title": "57. Copy of order to be given.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "58",
            "title": "58. Appellant may appear personally but not by counsel.",
            "chapter": null,
            "content": "[59. Appeals by Government Servants.\n(1) it is an appeal in a case in which no appeal lies under these rules; or\n(2) it does not comply with the provisions of item 9 of the rules contained in Appendix Y of the Boards Miscellaneous Rules Regulating the discipline and right of appeal of members of subordinate services in Bihar; or\n(3) it is not preferred within six months after the date on which the appellant was informed of the order appealed against, and no reasonable cause is shown for the delay; or\n(4) it is a repetition of a previous appeal and is made to the same appellate authority by which such appeal has been decided and no new facts or circumstances are adduced which afford grounds for a re-reconsideration of the case:\n[60. Court-fees on appeal for revision.\nInspection",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "61",
            "title": "61. Inspections required from Inspector of Distillery.",
            "chapter": null,
            "content": "62.\n63.\n64.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "65",
            "title": "65. Inspection of distilleries and warehouses.",
            "chapter": null,
            "content": "66.\nChapter III\nSettlements and Licenses\nGeneral Rules and Instructions",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "67",
            "title": "67. Duration and number of licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "68",
            "title": "68. The ascertainment of local opinion.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "69",
            "title": "69. Ascertainment of public opinion during tours of Excise Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "70",
            "title": "70. Advisory Committees.",
            "chapter": null,
            "content": "70A.\n(a) in all municipal towns situated in the sadar subdivisions with a population of 20,000 or more and in all municipalities in the head quarters of the districts even though the population is below 20,000:-\n(1)\nThe Collector of the district\nChairman\n(2)\nThe Superintendent of Excise\nMembers\n(3)\nThe Superintendent of Police\n(4)\nThe Chairman of the municipality or in towns where the\n\t\t\t\tCollector is the Chairman, the vice Chairman of the municipality.\n(5)\nOne Municipal Commissioner for each ward in which it is\n\t\t\t\tproposed to licence premises for a liquor shop such Municipal\n\t\t\t\tCommissioner to be nominated by the Municipal Commissioners.\n(b) In all towns situated in other subdivisions with a population of 20,000 or more and in all municipalities at the headquarters of the subdivisions even though the population is below 20,000:-\n(1)\nThe Collector of the district or in his absence the\n\t\t\t\tSub-divisional Officer\nChairman\n(2)\nThe Superintendent of Excise\nMembers\n(3)\nThe Superintendent of Police or any Assistant Superintendent\n\t\t\t\tof Police or any Assistant Superintendent, Deputy Superintendent\n\t\t\t\tor Inspector of Police who may be deputed in this behalf by the\n\t\t\t\tSuperintendent of Police.\n(4)\nThe Chairman of the municipality or in towns where the\n\t\t\t\tSub-divisional Officer is the Chairman, the Vice Chairman of the\n\t\t\t\tmunicipality.\n(5)\nOne Municipal Commissioner for each ward in which it is\n\t\t\t\tproposed to licence premises for a liquor shop, such Municipal\n\t\t\t\tCommissioner to be nominated by the Municipal Commissioners.\n(c) In all other municipalities :-\n(1)\nThe Collector of the district or any Joint Magistrate,\n\t\t\t\tAssistant Magistrate, or Deputy Collector (including\n\t\t\t\tSub-divisional Officer) who may be deputed in this behalf by the\n\t\t\t\tCollector\nChairman\n(2)\nThe Superintendent of Excise\nMembers\n(3)\nThe Chairman of the municipality or in towns where the\n\t\t\t\tCollector or Sub-divisional Officer is the Chairman, the\n\t\t\t\tVice-Chairman of the municipality.\n(4)\nThe Superintendent of Police or any Assistant Superintendent,\n\t\t\t\tDeputy Superintendent or Inspector of Police who may be deputed\n\t\t\t\tin this behalf by the Superintendent of Police.\n(5)\nIf the municipality is divided into wards, one Municipal\n\t\t\t\tCommissioner from each ward, in which it is proposed to licence\n\t\t\t\tpremises for a liquor shop, such Municipal Commissioner to be\n\t\t\t\tnominated by the Municipal Commissioners. If the municipality is\n\t\t\t\tnot divided into wards, one Municipal Commissioner to be\n\t\t\t\tnominated by the body of Municipal Commissioners.\n70B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "71",
            "title": "71. Public to be taken into confidence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "72",
            "title": "72. Prohibition of licenses to certain persons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "73",
            "title": "73. Fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "74",
            "title": "74. Term of licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "75",
            "title": "75. Duty during term of licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "76",
            "title": "76. New shops during term of licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "77",
            "title": "77. Settlement list.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "78",
            "title": "78. List of tari shops.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "79",
            "title": "79. Divisional Commissioner and Excise Commissioner's action.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "80",
            "title": "80. Temporary Fair licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "81",
            "title": "81. Separation of licenses for premises for the sale of different articles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "82",
            "title": "82. Location of shops.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "83",
            "title": "83. Procedure for setting border shops.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "84",
            "title": "84. The Sites of shops.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "85",
            "title": "85. Reference to Magistrate in mufassal.",
            "chapter": null,
            "content": "The Procedure for Settlement by Auction and the Conduct of Auction Sales",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "86",
            "title": "86. What licenses settled by auction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "87",
            "title": "87. Dates how fixed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "88",
            "title": "88. Sale notice.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "89",
            "title": "89. Settlements by whom conducted.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "90",
            "title": "90. Collector's sanction required.",
            "chapter": null,
            "content": "91. \"Reserved\" or \"upset\" fee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "92",
            "title": "92. Procedure when not obtained.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "93",
            "title": "93. When advisable to accept other than highest bids.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "94",
            "title": "94. Bids to be refused.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "95",
            "title": "95. Combination to be guarded against.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "96",
            "title": "96. Order in which shops to be put up for auction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "97",
            "title": "97. Settlement in lots prohibited.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "98",
            "title": "98. Bids for another person.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "99",
            "title": "99. Signature of auction-purchaser.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "100",
            "title": "100. Report of settlement to Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "101",
            "title": "101. Settlement without auction of shop usually settled by auction.",
            "chapter": null,
            "content": "Procedure.\n(a) Shop for which the application is made;\n(b) Name and father's name of the applicant;\n(c) Residential Village and police-station;\n[(d) A brief description of the immovable properties held by the candidate;]\n(e) Shops (if any) held by the applicant in his own name or benami in any district. If he holds no shops at present, he should state whether he held any shop previously;\n(f) Special claims for consideration.\n(a) Entries, if any, in the Misconduct Register, relating to the licensee who is ousted.\n(b) Licensee's acknowledgement or receipt of notice that the licence is to change hands.\n(c) Papers relating to objections or appeals, if any, against the order for change of hands.\n(d) Applications from candidates for the shop.\n(e) A list of such applications, entered in order or receipt, in the form of a statement.\n(f) The Superintendent's list of approved candidates.\n(g) Collector's orders, if any, about revision of such list and if such revision has been material, a fresh list showing names of candidates that go into the lottery.\n(h) Name of person to whom the licence is to be issued, with the Collector's signature.\nGeneral Rules and Instructions Applicable to Licenses.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "102",
            "title": "102. Sale to certain persons prohibited.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "103",
            "title": "103. Mixing of noxious substances.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "104",
            "title": "104. Reduction of strength.",
            "chapter": null,
            "content": "Samples.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "105",
            "title": "105. Prescribed strengths for whisky, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "106",
            "title": "106. Premises and signboards.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "107",
            "title": "107. Salesmen employed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "108",
            "title": "108. Licence covers one shop only.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        },
        {
            "number": "109",
            "title": "109. Transfer of licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 96
        },
        {
            "number": "110",
            "title": "110. Hours of sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 97
        },
        {
            "number": "111",
            "title": "111. Closure of shops during riot, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 98
        },
        {
            "number": "112",
            "title": "112. Accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 99
        },
        {
            "number": "113",
            "title": "113. Strengths and prices of country spirit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "114",
            "title": "114. Favourable duty for weak strengths.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 101
        },
        {
            "number": "115",
            "title": "115. Maximum or minimum prices.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 102
        },
        {
            "number": "116",
            "title": "116. Sale of country spirit foreign liquor under \"on\" licence, ganja and bhang on credit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 103
        },
        {
            "number": "117",
            "title": "117. Ex-licensee's stock how to be disposed of.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 104
        },
        {
            "number": "118",
            "title": "118. Prosecutions of licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 105
        },
        {
            "number": "119",
            "title": "119. Register of misconduct of vendors.",
            "chapter": null,
            "content": "Procedure after Settlement",
            "footnote": "",
            "is_definition": false,
            "sort_order": 106
        },
        {
            "number": "120",
            "title": "120. Recall of time expired licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 107
        },
        {
            "number": "121",
            "title": "121. Procedure at sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 108
        },
        {
            "number": "122",
            "title": "122. Money how received.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 109
        },
        {
            "number": "123",
            "title": "123. Delivery of licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "124",
            "title": "124. Date of opening of shop.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 111
        },
        {
            "number": "125",
            "title": "125. Defaulter's list.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 112
        },
        {
            "number": "126",
            "title": "126. Distress warrants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 113
        },
        {
            "number": "127",
            "title": "127. Procedure on cancelment or surrender of licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 114
        },
        {
            "number": "128",
            "title": "128. Remission of irrecoverable revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 115
        },
        {
            "number": "129",
            "title": "129. Refunds.",
            "chapter": null,
            "content": "Note. - Under Rule 106 of the Bihar and Orissa Account Code, the sanction of the authority competent to order a refund of revenue may either be given on the voucher itself, or quoted on it, a certified copy being attached when such orders are not separately communicated to the Audit office.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 116
        },
        {
            "number": "130",
            "title": "130. Reduction of fees during term of the licence.",
            "chapter": null,
            "content": "Note. - Ordinarily it is not the policy of Government to allow reductions in excise settlements. The licensees to a large extent, have only themselves to thank if they exceed in their bidding the figure which should return them a reasonable profit under normal conditions, and they are not therefore entitled to any reduction of fees as of right. The observance of this principle is more important because it must be remembered that each remission is likely to aggravate the evil and encourage speculative bidding in the hope that should the speculation turn out a failure, Government will not insist on full payment. A remission should not be granted merely because working at a dead loss has been actually proved. Each case should be dealt with on its own merits. Where for example, it is proved that the Collector has not fulfilled his duty in refusing to allow manifestly speculative bids and has failed to stop the bidding when a figure has been reached which, under normal conditions, might be expected to return a reasonable rate of profit to the vendor the question would be whether the action of the Collector was so flagrantly opposed to the principles enunciated from time to time by Government as to necessitate remedial action. Such action should not take the form of any promise of resettlement with the existing licensees. It can only take the form of a reduction in the amount of the existing licenses.\nNote.\nIt should not be very difficult for an officer in a contract supply area to realize the stage at which bidding becomes purely speculative. He knows the issues of spirit during the previous year and the cost to the vendor including duty, carriage, establishment charges and the like, and should thus be able to estimate the figure beyond which a prudent man would not bid. If after warning the bidder, that this point has been reached. The latter still wishes to take the risk no case for remission can arise. The case is however; different where exceptional reasons which could not at the time be foreseen operate adversely to the interest of the licensee but at the same time it is not the duty of Government to safeguard licensees from the effects of their own imprudence or ignorance.\nThe Payment of Fees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 117
        },
        {
            "number": "131",
            "title": "131. Board's Rule.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 118
        },
        {
            "number": "132",
            "title": "132. Payment to Treasury.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 119
        },
        {
            "number": "133",
            "title": "133. Procedure for payment.",
            "chapter": null,
            "content": "(a) When licence fees for several excise shops of the same kind held by the same licensee are paid on the same date, only one challan should be used, full details of shops with their respective fees being given on the reverse of the form :\n(b) The procedure specified below should be adopted in dealing with subdivision Excise challans-\n(i) All sub-divisional receipts must be entered in detail at the sadar in the challan Register in Form 106.\n(ii) They will be written up from original challans received through the sadar treasury and from coupons of money orders.\n(iii) There should be a separate volume for each sub-division; the monthly totals being carried and entered in red ink in the sadar register, and the district total struck at the close of the month.\n(iv) Sub-Divisional Officers should send an abstract of daily advice list showing only the date and the serial numbers of the challans for the day, together with the aggregate amount covered by them, thus :-\nDate\nSerial numbers of Challans\nTotal amount of excise receipts.\nRs.\nP.\n24th June, 1920\n135, 137, 140, 145 to 150\n466\n64\n(v) The challans will have a monthly serial.\n(vi) Every entry should be carefully verified and initialled by the Superintendent of Excise.\n(c) The system of using challans to be employed both in district and sub-divisional offices is described below-\nN.B.\n(i) \"For payment of licence fees challans must be tendered in triplicate at district and quadruplicate at sub-divisional headquarters.\"\n(ii) \"Challans for payment of duty should be tendered in triplicate both at district and sub-divisional offices.\"\nN.B.\n(iii)The Gazetted Officers, when signing an Excise pass issued after payment of duty by a challan, or the Challan Register after licence fee has been paid by challan, should cancel the challan by a cross in ink over the whole face so as to render it impossible to present it a second time. All challan shoud be kept under lock and key in the immediate custody of the Excise. [Accountant or Excise Sub-Inspector. After one year the challans shall be sent to the record room] ,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "134",
            "title": "134. Payment by money order.",
            "chapter": null,
            "content": "(Coupon to be retained by the Payee.)\nMoney-order No.\nEntries are to be made in these columns if the payments is on\n\t\t\t\taccount of licence fees.\nLocality of shops\nThana\nSerial number of licences\nMonth or kist for which paid\nAmount paid\n1 2 3 4 5\nRs.\nP.\nEntries are to be made in these columns if the payment is on\n\t\t\t\taccount of duty.\nLocation of shops Serial no. of licence. Strengths of country\n\t\t\t\tspirit.\nDuty... Cost price (for country spirit only) Total...\nRs.\nP.\nSignature of Warehouse Officer.\nU.P. Gallons\nU.P. Gallons\nU.P. Gallons\nU.P. Gallons",
            "footnote": "",
            "is_definition": false,
            "sort_order": 121
        },
        {
            "number": "135",
            "title": "135. Personal ledger account.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 122
        },
        {
            "number": "136",
            "title": "136. Cash account of Excise Officer.",
            "chapter": null,
            "content": "137.\n[137A.\nCompensation for Closure of Shops",
            "footnote": "",
            "is_definition": false,
            "sort_order": 123
        },
        {
            "number": "138",
            "title": "138. Board's Rule.",
            "chapter": null,
            "content": "139.\nChapter IV\nForeign Liquor\nGeneral Rules and Instructions",
            "footnote": "",
            "is_definition": false,
            "sort_order": 124
        },
        {
            "number": "140",
            "title": "140. Definition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 125
        },
        {
            "number": "141",
            "title": "141. Rates of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 126
        },
        {
            "number": "142",
            "title": "142. Import, export and transport.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 127
        },
        {
            "number": "143",
            "title": "143. Limit of retail sale.",
            "chapter": null,
            "content": "144.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 128
        },
        {
            "number": "145",
            "title": "145. Strengths of whisky etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 129
        },
        {
            "number": "146",
            "title": "146. Licenses and premises for country and foreign spirit distinct.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "147",
            "title": "147. Kinds of licences.",
            "chapter": null,
            "content": "148. \"On and Off\" licenses generally.\n149. \"Off\" licenses.\n150. \"On and Off\" licenses.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 131
        },
        {
            "number": "151",
            "title": "151. Steamer and refreshment room licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 132
        },
        {
            "number": "152",
            "title": "152. Dining-car licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 133
        },
        {
            "number": "153",
            "title": "153. Dakbungalow licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 134
        },
        {
            "number": "154",
            "title": "154. Magistrate's sanction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 135
        },
        {
            "number": "155",
            "title": "155. Control of hotel and restaurant licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 136
        },
        {
            "number": "156",
            "title": "156. Hotel licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 137
        },
        {
            "number": "157",
            "title": "157. Restaurant licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 138
        },
        {
            "number": "158",
            "title": "158. Bar licence in hotel.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 139
        },
        {
            "number": "159",
            "title": "159. Hotel and bar licenses for restaurant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "160",
            "title": "160. Bar licence at theatres etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 141
        },
        {
            "number": "161",
            "title": "161. Bar covered by one fee to be specified in licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 142
        },
        {
            "number": "162",
            "title": "162. Collector may declare a place to be a bar or restaurant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 143
        },
        {
            "number": "163",
            "title": "163. Licence necessary for proprietary club.",
            "chapter": null,
            "content": "164.\n[164A.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 144
        },
        {
            "number": "165",
            "title": "165. Late-closing licenses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 145
        },
        {
            "number": "166",
            "title": "166. Special late-closing licenses.",
            "chapter": null,
            "content": "[Medicated Wines and Indian Medicinal Liquors are now Governed by the Medicinal and Toilet Preparation]\n(Excise Duties) Act, 1955",
            "footnote": "",
            "is_definition": false,
            "sort_order": 146
        },
        {
            "number": "167",
            "title": "167. Exemption from certain Sections.",
            "chapter": null,
            "content": "(1) Medicated wines under certain circumstances are exempted under Section 94 of the Act by Order XVI, clause (4) of Government Notification No. 470-F., dated 15th January, 1919.\n(2) Vend licence fee. - The licence fee for vend is prescribed in Rule 114 of the Board's Rules under Section 90 of the Act.\n(3) Druggist's license. - The licence for chemists and druggists to sell spirit, medicated wines, which do not contain more than 42 percent proof spirit is issued in Form 13.\n(4) This licence may also be-granted in cases where drugs are allowed to be sold by medical practitioners and others.\n(5) If it is found at any time that such preparation are being sold by chemists or druggists as wine or spirit rather than as a tonic or medicine, it will be open to the Collector to withdraw the chemist's licence in respect of such article.\n(6) The following preparations though technically medicated wines, cannot be used as intoxicants and they may therefore, be sold without an Excise licence\n(1) Vinum De Colchici.\n(2) Do. De Ipecac.\n(3) Do. Antimonialis.\n(4) Do. Ferri.\n(5) Do. Ipecac.\n(6) Do. Pancreatine.\n(7) Do. Kaufmann's Sulphur Bitters.\n(Indian Medicinal Liquor)\n167A.\n(1) Definition -\"Indian medicinal liquor\" is defined in Rule 1 (aa) of the Rules made by the Board.\n(2) Rules - Rule 93-A (Volume-II) governs the manufacture and sale.\n(3) License -The license for manufacture will be issued in Form No. 13A and that for sale in Form No. 13.\n(4) Fee - The license for manufacture will be issued free. A fee of Rs. 50 per annum is payable in advance for the license for sale.\n(5) Dufy - The rate of duty is the same as for other sorts of spirit.\n(6) Account - The account of manufacture, realisation of duty and removal from the place of manufacture shall be kept in Form No. 82A.\nRectified Spirit",
            "footnote": "",
            "is_definition": false,
            "sort_order": 147
        },
        {
            "number": "168",
            "title": "168. Definition.",
            "chapter": null,
            "content": "Is foreign liquor",
            "footnote": "",
            "is_definition": true,
            "sort_order": 148
        },
        {
            "number": "169",
            "title": "169. Rate of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 149
        },
        {
            "number": "170",
            "title": "170. Limit of retail sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "171",
            "title": "171. Sale permitted to wholesale foreign licensees and prohibited to retail foreign liquor licensee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 151
        },
        {
            "number": "172",
            "title": "172. Issue from distilleries and warehouses.",
            "chapter": null,
            "content": "(1) holders of licenses for retail sale in Form No. 14;\n(2) Chemists or druggists holding permits from the Collector in Form No. 15 and 15A to obtain rectified spirit from a distillery or warehouse for the manufacture of medicines, chemical or drugs;\n(3) persons holding licenses for compounding or blending of foreign liquor;\n(4) persons holding permits from the Collector in Form No. 17 to obtain rectified spirit free of duty, from a distillery or warehouse, for industrial purposes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 152
        },
        {
            "number": "173",
            "title": "173. Grant of permits to manufacturers of medicines to obtain rectified spirit at a concession rate of duty.",
            "chapter": null,
            "content": "(1) A person or firm requiring spirit at the concession rate for manufacture of medicines shall apply to the Collector of the district for a permit.The applicant shall state definitely the medicines that he wishes to manufacture with spirit. The recipes of medicines to be manufactured which do not appear in the B.P*. must be enclosed with the application.\n(2) On receipt of the application, the Superintendent of Excise of the district shall make an enquiry and report to the Collector whether the application is bona fide and the applicant a fit and proper person to whom a permit can be issued. The Collector will grant the applicant a permit with the previous approval of the Commissioner of Excise.\n(3) A permit for the manufacture of spirituous medicinal preparations shall be issued to allopathic chemists, kabirajes, hakims and manufacturers of proprietary medicines in Form No. 15, and to homoeopathic chemists and practitioners in Form No.15A.\n(4) The spirit obtained shall be conveyed, under the usual pass, to the premises of the permit-holder and stored in casks, vats or other approved receptacles, kept in a secure place under special lock and key of the permit-holder or his manager or agent previously approved by the Collector. Immediately on receipt of the spirit the permit-holder or his manager or agent must gauge and prove it and note in the pass the quantity actually received in bulk, its strength and corresponding proof gallonage. He must forthwith report to the Superintendent of Excise of the district if there is any appreciable difference between the quantity issued from the distillery or warehouse and that received by him.\n(5) All issues of spirit for the manufacture of medicines should be made from the store by the permit-holder or his manager or agent and all operations with such spirit should be conducted under the direct supervision of any one of them.\n(6) All permit-holders shall keep a regular account of their stock of rectified spirit in Form No. 109. Permit-holders in form No. 15 must also keep a proper account of medicines manufactured with spirit issued from the store in Form No. 109A, and permit-holders in Form No. 15A in Form 109B.\n(7) All permit-holders shall submit to the Collector of the district at the close of each month a statement showing the quantities of rectified spirit issued from the store and of medicines manufactured therewith.\n(8) Medicines appearing in British Pharmacopoeia, manufactured by permit-holders in Form No. 15 must conform to the specification of such preparations as laid down in the British Pharmacopoeia and preparations outside British Pharmacopoeia must conform to the recipes of the preparations for which the permit has been obtained. A sample of every preparation shall be drawn and despatched in the presence of an Excise Officer, deputed by the Collector to the Chemical Examiner for Excise, Bihar, for analysis of its alcoholic contents and strength for which no charge will be made from the manufacturer, who shall have to bear only the cost of despatching the sample to the Chemical Examiner. No issue or sale of any preparation shall be made until the Chemical Examiner's report showing that it conforms to the standard laid down in the British Pharmacopoeia as regards its alcoholic contents and strength or to the recipe in case of proprietary medicines, has been received.\n(9) The premises used for manufacture, storage and sale of the medicinal preparations and their accounts shall be open to inspection during the usual working hours by any Excise Officer not below the rank of Sub-Inspector of Excise authorised by the Collector to inspect such premises, to take stock of spirit and to check the accounts.\n(10) A permit-holder shall execute a security bond for an amount to be fixed by the Collector.\n(11) A permit-holder requiring more than 250 L.P. gallons of spirit per month must store all spirit in a room exclusively set apart for the purpose, which should have only door to be secured by two suitable locks approved by the Collector. The key of one of the locks should be kept by the permit holder or his manager or agent and the key of the other should remain with the Excise Officer appointed by the Collector to supervise the storage and issue of spirit and all the operations conducted therewith.The store-room should be opened or remain open only in the presence of both the Excise Officer and the permit-holder or his manager or agent. The entire cost of excise supervision must be paid by the permit-holder.\n*[B.P. Stands for 'British Pharmacopoeia': pharmaceutical standard of British Origin.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 153
        },
        {
            "number": "173A",
            "title": "173A. Supply of medical preparations duty-free.",
            "chapter": null,
            "content": "(a) Name of district.\n(b) Name of hospital, dispensary or other approved institution to which supplied.\n(c) Quantity of rectified spirits in terms of L.R contained in the preparations supplied on each indent.\n(d) The rate and the amount of duty paid on the rectified spirit mentioned in (c).\n173B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 154
        },
        {
            "number": "174",
            "title": "174. Grant of permit to obtain spirit free of duty for industrial purposes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 155
        },
        {
            "number": "175",
            "title": "175. Issue of rectified spirit duty free.",
            "chapter": null,
            "content": "Perfumes and Toilet Preparations.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 156
        },
        {
            "number": "176",
            "title": "176. Perfumed spirit a foreign liquor.",
            "chapter": null,
            "content": "Beer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 157
        },
        {
            "number": "177",
            "title": "177. The following instruction apply to beer .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 158
        },
        {
            "number": "178",
            "title": "178. Excise Officer's duties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 159
        },
        {
            "number": "179",
            "title": "179. Saccharometers, etc.",
            "chapter": null,
            "content": "Blending, Bottling and Compounding.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "180",
            "title": "180. The following rules apply.",
            "chapter": null,
            "content": "Instructions Relating to Cantonments",
            "footnote": "",
            "is_definition": false,
            "sort_order": 161
        },
        {
            "number": "181",
            "title": "181. Consent of Commanding Officer necessary to shops within 2 miles of cantonments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 162
        },
        {
            "number": "182",
            "title": "182. Assistance to be given to military authorities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 163
        },
        {
            "number": "183",
            "title": "183. Military Canteen Tenants System.",
            "chapter": null,
            "content": "Denatured Spirit",
            "footnote": "",
            "is_definition": false,
            "sort_order": 164
        },
        {
            "number": "184",
            "title": "184. Definition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 165
        },
        {
            "number": "185",
            "title": "185. Method of denaturation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 166
        },
        {
            "number": "186",
            "title": "186. Instructions issued to the Chemical Examiner for Customs and Excise for the testing of the general denaturants.",
            "chapter": null,
            "content": "Specification for Light [Caoutchoucine]\n(1) Nature. - By \"caoutchoucine\" is meant the liquid obtained by the dry distillation of vulcanised rubber. By \"light caoutchoucine\" is meant the liquid obtained by re-distilling \"caoutchoucine\" and collecting that portion which passes over at or below about 200°C.\n(2) The specific gravity of light caoutchoucine. - The specific gravity, of light caoutchoucine at 60°F should lie between 0.835 and 0.860 referred to water as 1.000.\n(3) Boiling Test. - For the purpose of this test, 100 c.c. of light caoutchoucine should be redistilled in the pyridine testing flash (see specification for pyridine bases below). Under those conditions not more than 15 c.c. of distillate should pass over at or below 100°C. whilst a total (including the foregoing) of at least 70 c.c. should pass over at or below 200°C.\n(4) Absence of soluble constituents. - When 25 c.c. of light caoutchoucine are shaken with an equal volume of water in a stoppered graduated cylinder and due time is allowed for the liquids to separate again into two layers the light caoutchoucine should show no appreciable diminution in volume.\n(5) Neutrality. - The aqueous layer obtained from test (4) should show no marked acidity or alkalinity when tested with both red and blue litmus papers.\n(6) Limit of saturated hydrocarbons. - At least 70 percent of the light caoutchoucine should be soluble in concentrated sulphuric acid. For testing this 25 c.c. should be measured off into a tapped and stoppered separating cylinder of suitable capacity and sulphuric acid should be added, at first with great care and in very small quantities. After each addition of acid the cylinder should be shaken and cooled to avoid loss of volatile constituents. Sufficient acid must be used [usually about 50 c.c.] for the high coloured layer to become quite fluid so that it can separate readily from the upper layer of unattacked constituents. After a final thorough shaking and cooling the cylinder should be left for about three hours to effect complete separation of the two layers and the lower layer be then tapped off. The almost colourless upper layer should be again shaken with strong sulphuric acid until it appears free from soluble constituents (as judged by the colour imparted to the sulphuric acid) and separated as before after standing. It should finally measure not more than 7 c.cs. The acid used should be of specific gravity 1.84 and may be of commercial quality.\n(7) Freedom from water. - Light caoutchoucine should not contain any appreciable amount of water. Any officer engaged in drawing samples for test should certify on the bottle that he has drawn the samples from the bottom of the containing vessel where the water; if present, will be found. For this purpose he should employ a syphon tube of which the shorter limb reaches to the floor of the containing vessel. He should also assure himself that the sample is collected in a bottle free of moisture.\nSpecification for Pyridine Bases.\n(i) Colour -The colour must not be darker than that given by two cubic centimetres of deci-normal iodine solution dissolved in one litre of distilled water.\n(ii) Miscibility with water - 20 c.c. of the pyridine bases should give a clear mixture with 40 c.c. of water or else a mixture only so slightly opalescent, after standing for five minutes, ordinary newspaper type is clearly visible through a layer 15 cm. deep.\n(iii) Amount of water present. - From 20 c.c. of the pyridine bases mixed with 20 c.c. of caustic soda solution (density 1.4) at least 18.5 c.c. of the bases should separate, after having been repeatedly shaken together and allowed to stand.\n(iv) Titration. - Dissolve 1 c.c. of the pyridine bases in 10 c.c. of distilled water. Titrate with normal sulphuric acid until a drop of the mixture gives a definite blue spot on Congored paper (the blue colour should at once disappear). At least 10 c.c. of the normal sulphuric acid should be required to produce this reaction. (To prepare the Congored paper dissolve one gram of Congored in one litre of distilled water. Soak filter paper in this and then dry).\n(v) Cadmium chloride reaction. - Vigorously shake together 10 c.c. of solution of 1 c.c. of pyridine bases in 100 c.c. distilled water with 5 c.c. of a 5 per cent solution of dry fused cadmium chloride. A distinct crystalline precipitate should immediately result.\n(vi) Boiling point. - Distil 100 c.c. of the pyridine bases in the manner described below. At least 50 c.c. should distil over at or under 140°C and a total of 90 c.c. at or under 160°C.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 167
        },
        {
            "number": "187",
            "title": "187. Instruction for the storage of denaturants and for their examination by the Chemical Examiner for Customs and Excise.",
            "chapter": null,
            "content": "(1) If the light caoutchoucine and pyridine bases [or any other substance, if clause (2) of Board's Rule 63 applies] intended to be used as denaturants are received in vessels locked and sealed by the Chemical Examiner for Customs and Excise to whom they had been first submitted by the licensee, and accompanied by the certificates from the Chemical Examiner required by Rule 63, they should be transferred at once into the proper vessels in the denaturing room, and when this has been done, the manholes shall be closed and sealed with the seal of the Excise Officer. Except for reasons to be recorded in writing these seals shall not be broken nor the manholes opened, until the vessels have been emptied or a fresh consignment of light caoutchoucine or pyridine, as the case may be, has to be put in.\n(2) If the ingredients are received in vessels not bearing the seal of the Chemical Examiner for Customs and Excise or not accompanied by the necessary certificates from that Officer, the Excise Officer In Charge of the distillery or warehouse, as the case may be, shall draw 12 ounces of the contents from each receptacle, send these as samples for examination by the Chemical Examiner for Customs and Excise and keep the remainder in the receptacles carefully locked and sealed under his seal in the denaturing room but at some distance from the fixed vessels mentioned in Board's Rule 66. If the Chemical Examiner certifies the samples to satisfy the conditions required by Rule 63, the procedure laid down in (1) shall be followed the contents of the receptacles kept under the Excise Officer's seals being treated in the same manner as denaturants received in vessels bearing the Chemical Examiner's seal. If, on the other hand, the Chemical Examiner's report is unsatisfactory, the receptacles with the contents thereof, shall at once be removed from the distillery or warehouse.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 168
        },
        {
            "number": "188",
            "title": "188. Instructions for the process of denaturing storage and issue of denatured sprit.",
            "chapter": null,
            "content": "(i) Accurate accounts shall be kept of all denaturing materials, all spirit received for denaturation and denatured and of all denatured spirits issued. Periodical stock shall be taken of all spirit; and if an increase over the book balance exceeding one percent, be found the matter shall forthwith be reported to the Commissioner, and the excess quantity shall be seized and kept under excise lock in a secured place pending receipt of his orders.\n(ii) In calculating the quantity of caoutchoucine and pyridine to be added, every fraction of a gallon less than 0.1 is to be taken as 0.1, unless by the use of the measuring glass exact measurement is made.\n(iii) Denatured spirit must on no account be kept in any room other than the denaturing room except during weighment of vessels containing denatured spirit for issue. At time of such weighing the door connecting the weighing room with the spirit store, if such a room adjoins, shall be locked; and no empty vessels, or vessels containing any substance other than denatured spirit, shall be in the weighing room.\n(iv) When vessels containing denatured spirit are lying in the open, prior to removal from the distillery or ware-house, no empty vessels, or vessels containing any substance other than denatured spirit shall be allowed to be near those containing denatured spirit.\n(v) Measures used in the denaturing room are on no account to be removed from it. No empty vessels other than the gallon measures are on any pretext to remain in the denaturing room.\n(vi) Special care is to be taken to see that on no account either of the two denaturing agents poured into a vessel containing the other.\n(vii) Vessels in which denatured spirit is issued from the distillery or warehouse must be numbered in a continuous series beginning on 1st April, each year a new number being given every time that a vessel is filled. The numbering series for vessel for denatured spirit should be distinct from that used for vessels containing country spirit.The words \"Denatured spirit\" which are to be painted on vessels for denatured spirit under paragraph 69(2) of Board's Notification No. 23-137-2, dated 29th April, 1919 are not to appear on any vessels not containing denatured spirit.\n(viii) Stoppers of all vessels in which denatured spirit is issued must be securely sealed. Some empty space should be left in the vats for expansion of spirit; 0.2 gallon withdrawn from each cask and 0.5 gallon from every drum which has been completely filled will generally suffice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 169
        },
        {
            "number": "189",
            "title": "189. Error in denaturing operations.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "190",
            "title": "190. Denatured spirit is foreign liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 171
        },
        {
            "number": "191",
            "title": "191. Duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 172
        },
        {
            "number": "192",
            "title": "192. Limit of retail sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 173
        },
        {
            "number": "193",
            "title": "193. Fees for sale and possession in excess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 174
        },
        {
            "number": "194",
            "title": "194. Import and export.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 175
        },
        {
            "number": "195",
            "title": "195. Passes for transport in excess of the limit for retail sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 176
        },
        {
            "number": "196",
            "title": "196. Use of special denaturants.",
            "chapter": null,
            "content": "(ii) Registers should be maintained both in the Collector's office and in that of the Commissioner, or firms and premises, for or in which special method of denaturation is sanctioned, of the purpose for which the specially denatured spirit is required of the quantity likely to be required in the course of a year and of the special denaturing agents sanctioned in each case.\n(iii) A register should be kept at the premises where such denaturation is sanctioned showing the amount of spirit used daily, the purpose for which it is employed; and verification where necessary of the quantities of products made should be provided for.\n(iv) Special denatured spirit cannot be removed from the manufacturers' premises except under a special permission obtained from the Collector.\n(v) When locally manufactured spirit is required for use in any particular industry or industries, the limit of 50 O.P. prescribed in Board's Rule 64 as the minimum strength at which such spirit can be denatured may be relaxed under adequate safeguards in each case.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 177
        },
        {
            "number": "197",
            "title": "197. Penalty for rendering denatured spirit fit for human consumption.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 178
        },
        {
            "number": "198",
            "title": "198. Government rules for imported denatured spirit.",
            "chapter": null,
            "content": "Instructions Relating to the Import and Export of Liquor by Sea",
            "footnote": "",
            "is_definition": false,
            "sort_order": 179
        },
        {
            "number": "199",
            "title": "199. Imported liquor manufactured in India to be placed in the Customs house.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "200",
            "title": "200. Application for removal to excise warehouse.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 181
        },
        {
            "number": "201",
            "title": "201. To be tested and gauged.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 182
        },
        {
            "number": "202",
            "title": "202. Levy of excise duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 183
        },
        {
            "number": "203",
            "title": "203. Levy of differential duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 184
        },
        {
            "number": "204",
            "title": "204. Landing charges to be paid by importers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 185
        },
        {
            "number": "205",
            "title": "205. Charges on account of rent to be paid by importer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 186
        },
        {
            "number": "206",
            "title": "206. Rent etc. how to be charged.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 187
        },
        {
            "number": "207",
            "title": "207. Importation by sea of liquor under bond.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 188
        },
        {
            "number": "208",
            "title": "208. Board's Rules governing.",
            "chapter": null,
            "content": "(1) Operations on liquor in a warehouse,\n(2) Raking and vatting\n(3) The blending of liquor in bond the reduction of the strengths of spirit by water and flavouring of spirits.\n(4) Bottling.\n(5) Miscellaneous.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 189
        },
        {
            "number": "209",
            "title": "209. Board's Rules governing exportation of spirit under bond.",
            "chapter": null,
            "content": "Chapter V.\nCountry Spirit General Rules and Instructions.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "210",
            "title": "210. Definition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 191
        },
        {
            "number": "211",
            "title": "211. Duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 192
        },
        {
            "number": "212",
            "title": "212. Import, export and transport.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 193
        },
        {
            "number": "213",
            "title": "213. Limit of detail sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 194
        },
        {
            "number": "214",
            "title": "214. Retail vend fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 195
        },
        {
            "number": "215",
            "title": "215. Strengths, maximum and minimum price.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 196
        },
        {
            "number": "216",
            "title": "216. Distilleries and warehouses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 197
        },
        {
            "number": "217",
            "title": "217. Systems of supply.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 198
        },
        {
            "number": "1",
            "title": "1. The contract supply system.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 199
        },
        {
            "number": "2",
            "title": "2. The outstill system.",
            "chapter": null,
            "content": "The Contract Supply System",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "217A",
            "title": "217A. Description.",
            "chapter": null,
            "content": "[218.\nfufonk vkeaf=r fd;k tkuk& tc Hkh u;s Bsds dh cankscLrh djuh gks vk;qDr mRikn }kjk fdlh orZeku Bsds dh vof/k dh lekfIr ds 3 ekg iwoZ lwpuk izdkf'kr dh tk;sxh ftlesa vkiwfrZ {ks=] visf{kr efnjk dh ek=k] izdkj ,ao xq.koRrk rFkk ftu HkakMkxkj esa vkiwfrZ dh tk;sxh mu HkaMkxkjksa] vU; oSlh vis{kkvksa vkSj 'kRrksa rFkk fooj.kkas dk mYys[k jgsxk tSlk fd vko';d le>k tk,A mDr lwpuk esa ns'kh 'kjkc dh vkiwfrZ ds bPNqd O;fDr;ksa ls fufonk izkIr djus dh frfFk fufnZ\"V dh tk;sxh tks u;s Bsdk ds izkjEHk gksus dh frfFk ls 3 ekg iwoZ ls vf/kd dh ugha gksxhA\ni\"kZn dks vuq'kalkvksa dk izLrqr fd;k tkuk& fufonk dh izkfIr ds ckn vk;qDr mRikn i\"kZn ds vuqeksnukFkZ viuh vuq'kalk,a izLrqr djsaxsA ] \"\ni\"kZn dks vuq'kalkvksa dk izLrqr fd;k tkuk& fufonk dh izkfIr ds ckn vk;qDr mRikn i\"kZn ds vuqeksnukFkZ viuh vuq'kalk,a izLrqr djsaxsA",
            "footnote": "",
            "is_definition": false,
            "sort_order": 201
        },
        {
            "number": "219",
            "title": "219. Considerations for accepting tenders.",
            "chapter": null,
            "content": "220.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 202
        },
        {
            "number": "221",
            "title": "221. Plant for storage and issue.",
            "chapter": null,
            "content": "221A.\n221B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 203
        },
        {
            "number": "222",
            "title": "222. Establishment.",
            "chapter": null,
            "content": "223.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 204
        },
        {
            "number": "224",
            "title": "224. Stock on expiry of contract.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 205
        },
        {
            "number": "225",
            "title": "225. Contractor bound by Board's instructions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 206
        },
        {
            "number": "226",
            "title": "226. Opening of warehouses by wholesale vendors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 207
        },
        {
            "number": "227",
            "title": "227. License Forms.",
            "chapter": null,
            "content": "Bond for transport or import.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 208
        },
        {
            "number": "228",
            "title": "228. Deposit of bond.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 209
        },
        {
            "number": "229",
            "title": "229. Minimum quantity of spirit required.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "230",
            "title": "230. Successor bound to purchase plant in warehouses from ex-licensee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 211
        },
        {
            "number": "231",
            "title": "231. Disposal of private warehouse by ex-licensee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 212
        },
        {
            "number": "232",
            "title": "232. Excise Commissioner empowered to purchase distillery at expiration of contract.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 213
        },
        {
            "number": "233",
            "title": "233. Disposal of plant in Government distillery on expiry of contract.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 214
        },
        {
            "number": "234",
            "title": "234. Payment of rent and municipal taxes of Government distilleries and warehouses.",
            "chapter": null,
            "content": "Instructions with regard to warehouses under the Contract supply system",
            "footnote": "",
            "is_definition": false,
            "sort_order": 215
        },
        {
            "number": "235",
            "title": "235. Procedure on receipt of spirit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 216
        },
        {
            "number": "236",
            "title": "236. Procedure for wastage caused by theft, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 217
        },
        {
            "number": "237",
            "title": "237. Procedure for spirit to be distributed to outlying warehouses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 218
        },
        {
            "number": "238",
            "title": "238. What Office.",
            "chapter": null,
            "content": "239.\n240.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 219
        },
        {
            "number": "241",
            "title": "241. The Rule in paragraph 5.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "242",
            "title": "242. Storage of blended liquor, when excessive.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 221
        },
        {
            "number": "243",
            "title": "243. Surprise visits.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 222
        },
        {
            "number": "244",
            "title": "244. Water.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 223
        },
        {
            "number": "245",
            "title": "245. Treatment of casks etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 224
        },
        {
            "number": "246",
            "title": "246. Instructions for blending and issue.",
            "chapter": null,
            "content": "(1) Blending - By \"blending\" the mixing of spirit with other spirits, and by \"reducing\" the mixing of spirits with water, is to be understood.\n(2) Blending and reducing - When spirits are \"blended\" and then \"reduced\", the operation must in no case be considered as one. In blending operations the Officer must see that the spirits are thoroughly mixed, and after sufficient time has elapsed gauge and prove them, any wastage being entered in columns 18 and 19 of Register No. 84. In reducing operations, after addition of the necessary quantity of water, the whole must be thoroughly mixed, allowed to rest and again gauged and proved, any wastage then arising being shown in column 18 alluded to above.\n(3) Gauging and proving - Gauging and proving of spirits, after either blending or reduction, should generally be performed the day following the operation, unless it be a Sunday; but when strong over-proof liquor is reduced to issuable strength 48 hours should, wherever practicable, be allowed to elapse before the gauge and proof are taken. In cases of emergency the above rule may be relaxed but gauge and proof shall in no case be taken until after the lapse of two hours.\n(3A) Reduction of spirit should be carried on in the cool hours of the morning; and for this purpose water should be got ready in the tank by the evening of the day previous to that of reduction.The hour at which water begins to be put in, as well as that at which the addition of water is completed, should both be noted in Register 84.\n(4) Use of testing instruments - To ensure uniformity in the use of testing instruments, both the thermometer and the hydrometer should be in the liquor when the readings are taken. When the mercury comes to rest between two divisions of the thermometer, the higher one is to be taken.The division of the stem of the hydrometer immediately beneath the surface of the liquor is invariably to be taken.\n(5) Account instructions. - Officer-in-Charge should take immediate account of all spirits received in casks and credit their books and the quantity so found both in gross and L.R gallons. As some wastage will necessarily result by shrinkage in bulk of liquor, when casks are vatted into vessels already containing liquor, the resulting mixture should be treated as a blend and the wastage shown as blending wastage.\n(6) Every Officer-in-Charge of a distillery or warehouse will be guided by the \"Tables for Conducting Reduction and Blending Operations\" issued from the Central Excise Laboratory, which contain full instructions for making the necessary calculations.\n(7) Gauging and proving are required in the following cases ;-\n(i) In a receiver, before spirits are passed into the warehouse;\n(ii) In a vat, before spirits are added to spirits already contained therein and also after addition and also when spirits are reduced with Water. In all cases the whole contents of the vat must be well mixed before proof;\n(iii) In a vat from which issues have been made, at the close of the operations of the day, to check the total obtained by adding up the quantities entered in the permits;\n(iv) Whenever other circumstances render it necessary or advisable to do so.\nNote. - No cask or vat in which spirit is stored is to be allowed to remain ungauged and unproved for a longer period than a fortnight.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 225
        },
        {
            "number": "247",
            "title": "247. Grogging.",
            "chapter": null,
            "content": "(1) All casks should be emptied as completely as possible.\n(2) Before being returned from the warehouse they should be \"grogged\" with water, into each cask four gallons of water should be put and, after being securely bunged down, the cask should be well-rolled, so as to bring the water in contact with the whole of the internal surface. It should then be allowed to lie for at least two hours in one position, should then be again rolled and then placed in such a position for another period of two hours as to expose another portion or surface to the action of the water. This should be repeated at least three times to that the whole of the surface may have been subjected to the action of the water for two hours. The weak liquor so obtained, which will, when the original liquor was 40° over proof, probably be found to be about 80° under proof, should be shown in Register 86, and should be utilized in reduction of strong spirit.\n(3) Until the operation is completed, the casks should be kept under lock and key.\n(4) A note should be kept of the number of casks emptied and grogged in Register No. 87.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 226
        },
        {
            "number": "248",
            "title": "248. Cleansing of vessels.",
            "chapter": null,
            "content": "(1) All reduction and issue vessels should be frequently and thoroughly cleansed, and whenever this is done a note to that effect should be made in the \"Remarks\" column of the proper Vat Register. The warehouse Officer must call the attention of the Sub-divisional Officer or the Superintendent of Excise to any neglect on the part of the contractors, agents in this matter, making a note at the same time in the \"Remarks\" column of the Vat Register. Inspecting Officers should see that these instructions are carefully carried out.\n(2) Every Inspecting Officer should make a point of examining samples of spirit from each storage, reduction and issue vessels after having the contents thoroughly stirred. Any spirit which, in the opinion of such officer is too dirty or discoloured for issue should be kept apart under seal, after a sample has been taken for transmission to the Chemical Examiner for Customs and Excise. Similar action should be taken by the warehouse Officer whenever he finds that the spirit in any vessels is too dirty or discoloured for issue and the fact reported on the same day to the Sub-divisional Officer or the Superintendent of Excise for orders.\n(3) When any spirit has been thus kept apart under the orders of any officer other than the Superintendent of Excise, the warehouse officer must report the fact on the same day of the Superintendent of Excise. That Officer should give immediate information in ail cases to the contractors and they should be asked whether the spirit should be returned for distillation at their expense or destroyed. If It is to be destroyed, the spirit must be gauged and proved before destruction, to make sure that none has been abstracted, and the Superintendent of Excise must personally see the spirit poured on the ground and certify in the warehouse registers that he has done so.\n(4) Failure on the part of a warehouse Officer to call attention to dirty spirit will be regarded as a serious neglect of duty rendering the Officer liable to severe punishment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 227
        },
        {
            "number": "249",
            "title": "249. Distillery area.",
            "chapter": null,
            "content": "The Payment of Duty",
            "footnote": "",
            "is_definition": false,
            "sort_order": 228
        },
        {
            "number": "250",
            "title": "250. Ordinary system.",
            "chapter": null,
            "content": "[251. Procedure for retail vendor.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 229
        },
        {
            "number": "252",
            "title": "252. Post Office system.",
            "chapter": null,
            "content": "The Outstill System",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "253",
            "title": "253. Description.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 231
        },
        {
            "number": "254",
            "title": "254. Licence and settlement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 232
        },
        {
            "number": "255",
            "title": "255. Area of supply.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 233
        },
        {
            "number": "256",
            "title": "256. Outstill near distillery area.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 234
        },
        {
            "number": "257",
            "title": "257. Regulation of fees when outstill situated near distillery areas.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 235
        },
        {
            "number": "258",
            "title": "258. Capacity of stills how fixed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 236
        },
        {
            "number": "259",
            "title": "259. Branch shops.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 237
        },
        {
            "number": "260",
            "title": "260. Account of outstills.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 238
        },
        {
            "number": "260A",
            "title": "260A. Comparative statement of consumption.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 239
        },
        {
            "number": "260B",
            "title": "260B. Consumption how estimated.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "260C",
            "title": "260C. Cleanliness of the still and the worm as precaution against copper contamination.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 241
        },
        {
            "number": "260D",
            "title": "260D. Fore-shots and tailings to be collected separately.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 242
        },
        {
            "number": "261",
            "title": "261. Precautions necessary when out still closed.",
            "chapter": null,
            "content": "Chapter VI\nTari",
            "footnote": "",
            "is_definition": false,
            "sort_order": 243
        },
        {
            "number": "262",
            "title": "262. Definition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 244
        },
        {
            "number": "263",
            "title": "263. Limit of retail sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 245
        },
        {
            "number": "264",
            "title": "264. Vend-fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 246
        },
        {
            "number": "265",
            "title": "265. Licence for unfermented tari.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 247
        },
        {
            "number": "266",
            "title": "266. Licence for sale of fermented tari.",
            "chapter": null,
            "content": "266A.\n(ii) The licence for the possession and retail sale of vinegar manufactured from tari may be issued by Collector in Form No. 32-B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 248
        },
        {
            "number": "267",
            "title": "267. The licence to manufacture far/in no.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 249
        },
        {
            "number": "267A",
            "title": "267A. Exemption from certain Section.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "268",
            "title": "268. Seasonal licences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 251
        },
        {
            "number": "269",
            "title": "269. Permit for possession of more than 4 seers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 252
        },
        {
            "number": "270",
            "title": "270. Special kists for Bihar and Chotanagpur.",
            "chapter": null,
            "content": "For the Patna, Tirhut and Bhagalpur Divisions\n\t\t\t\t(excluding the sub-division of Banka) and the district of\n\t\t\t\tPalamau.\nAdvance\n...\n...\n2\nmonths'\nfees.\n1st May\n...\n...\n4\n\"\n\"\n1st June\n...\n...\n4\n\"\n\"\n1st December\n...\n...\n2\n\"\n\"\nFor the districts of Sambalpur, Hazaribagh,\n\t\t\t\tRanchi, Manbhum and Singhbhum.\nAdvance\n...\n...\n2\nmonths'\nfees.\n1st May\n...\n...\n2\n\"\n\"\n1st June\n...\n...\n2\n\"\n\"\n1st October\n...\n...\n2\n\"\n\"\n1st November\n...\n...\n2\n\"\n\"\n1st December\n...\n...\n2\n\"\n\"\nFor the Sub-divisions of Banka in the district of\n\t\t\t\tBhagalpur.\nAdvance\n...\n...\n2\nmonths'\nfees.\nMay\n...\n...\n1 ½\n\"\n\"\nJune\n...\n...\n1 ½\n\"\n\"\nSeptember\n...\n...\n1\n\"\n\"\nOctober\n...\n...\n1\n\"\n\"\nNovember\n...\n...\n1\n\"\n\"\nDecember\n...\n...\n2\n\"\n\"\nJanuary\n...\n...\n2\n\"\n\"\nThe fees for the retail sale of fermented tari in\n\t\t\t\tthe tree tax areas shall be paid in the following instalments :-\nAdvance\n...\n...\n2\nmonths'\nfees.\n1st May\n...\n...\n4\n\"\n\"\n1st August\n...\n...\n4\n\"\n\"\n1st December\n...\n...\n2\n\"\n\"\n270A.\nSpecial Instructions for the Collection of Tari Fees in Bihar",
            "footnote": "",
            "is_definition": false,
            "sort_order": 253
        },
        {
            "number": "271",
            "title": "271. The collection of tari fees in Bihar.",
            "chapter": null,
            "content": "(ii) The Excise Sub-Inspectors are required to remind the vendors to remit their fees, to close shops immediately on default, and, on order from the sadar office, to realize arrear fees on warrants received from the sadar office, and, if necessary, to secure new candidates for the settlement of the shops.\n(iii) The following registers for the payment of tari fees shall be kept in the sadar Excise Office :-\n(a) Register No. 93. (Register of Tari demand).This will be kept arranged by Sub-Inspectors' circles, the number of licences being entered serially for each circle and not continuously for the whole district. It will be put up before the Superintendent of Excise once a week for orders. All amounts received by money orders should be entered immediately, and after the date of each instalment warrants for the realization of arrears should be issued to Sub-Inspectors.\n(b) Register No. 94 (Arrear list of tari fees).\n(c) Register No. 74 (Register of distress-warrants).\n(iv) At the time of settlement money orders forms duly filled up should be made over to the tari vendors when they receive their licences. The space for amounts to be remitted will be left blank, to be filled up by the licensee when he sends the money-order. All other particulars relating to the shops will be entered in the money order forms viz. , number in register: name of, circle, village and licensee. Each vendor should have a tin or bamboo tube in which to keep his licence and these forms.\nRules for the Working of the tree-Tax System\n[271A.\nOld Rule : The description of the tree should be written by the evening of the day on which it is marked and the application should be returned to the Sub-Inspector on the next application day or earlier when the peon meets the Sub-Inspector. Ink or copying ink pencil should be used in writing the descriptions.\nOld Rule\n(i) Register for applications for marking trees (Form No. 117A). - There should be a separate register for each Police-station or Municipal town. Each application should be entered in this register as soon as it is received and serial numbers should be assigned to the trees in the order in which the applications are received. There should be a separate series of number of the marked trees for each Police station or Municipal town. If the tree-tax for the trees applied for in any application is paid under two or more money orders or challans the amount of each money order or challan should be noted separately in column 11. The dated signature of the Assistant Sub-Inspector or peon deputed for writing the description should be obtained in column 12 of the Register on the date the application is made over to him. At the end of each week the Circle Sub-Inspector will submit to the Excise Superintendent a copy of his register of applications, and the payment of tree-tax will be checked, with the challan register in the Superintendent's Office.\nRegister for applications for marking trees (Form No. 117A).\n(ii) Register of trees per shop (Form No. 117B). - The entries in this register should be occasionally examined by the Inspector and Superintendent. If it is found that a shop has not tapped a sufficient number of trees to meet the local demand for tari , action should be taken against the licensee for hot keeping adequate stock.\nRegister of trees per shop (Form No. 117B).\n(iii) Patrol register (Form No. 117C). - This should contain the names of all villages according to the list in the Police station. The date of visit of villages should be entered in the register on every application day on which day all the Assistant Sub-Inspectors and peons of the Police-station will attend.\nPatrol register (Form No. 117C).\nChapter VII\nPachwai",
            "footnote": "",
            "is_definition": false,
            "sort_order": 254
        },
        {
            "number": "272",
            "title": "272. Definition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 255
        },
        {
            "number": "273",
            "title": "273. Limit of retail sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 256
        },
        {
            "number": "274",
            "title": "274. Vend licence fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 257
        },
        {
            "number": "275",
            "title": "275. Exemption from certain Sections.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 258
        },
        {
            "number": "276",
            "title": "276. Triennial leases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 259
        },
        {
            "number": "277",
            "title": "277. Account.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "278",
            "title": "278. Free home-brewing where allowed.",
            "chapter": null,
            "content": "(i) Boundaries of the Ranchi Municipality:-\nNorth. - The line joining the north-east corner of the Deputy Commissioner's compound now occupied by the Divisional Commissioner with the point where the village boundary between Ranchi and Madkam meets the Lohardaga road, Pithoria road (excluding the road), plots nos. 757, 762, 763, 764, 823 and 821, of the Settlement map of the village Kathargonda, portion of village boundary between the village Kathargonda and Hatma; plots nos. 44, 43, 37, 36, 30, 31, 32 and 34 with the south-west corner of plot no. 248 and plots nos. 248, 246, 247, 248, and 217 in Hatma, then a straight line joining the south east corner of plot no. 217 with the south west corner of plots nos. 361, 402, 404, 405 and 406 of the Settlement map of the village Hatma, with the point where centre line of Ranchi-Dirdag roads meets the village boundary between the village Morhabadi and Cheramdih, then a line joining the centre of the tri-junction pillar of villages Cheramdih, Borea and Morhabadi with the south-west corner of plot no., 1179 of the Settlement map,of village Morhabadi, then following the northern boundary of the village tract of Morhabadi village up to Ranchi-Booty road; then a straight line joining the point of intersection of the centre line of the said tract and centre line of Ranchi-Booty road with the north-east corner of plot no. 1448 of the Settlement map of village Morhabadi; then the eastern boundaries of plots nos. 1448, 1449, 1450 and southern boundaries of plots nos. 1450, 1451, 1454 and 1455 of the Settlement map of the Morhabadi village; then a straight line joining the south-west corner of plot no. 1455 of the Settlement map of the village Morhabadi with the south-west corner of plot no. 1530 of the same village' then a straight line joining the south-west corner of plot no. 1530 of Morhabadi village with the south-east corner of plot no. 762 of the Settlement map of the village Hatma then a straight line joining the said corner with the centre of Jamundhora bridge.\nEast. - Jamundhora river, up to the culvert of Ranchi-Purulia road, then a line joining the said culvert with the south-east corner of the Ghashipokhar tank, then the Namkum road (excluding the road) up to its crossing with the Purulia-Ranchi railway where it meets the village boundary between Chutia and Shamlong and then along this boundary up to the Doranda river.\nSouth. - The Doranda river up to the crossing of the Ranchi Chaibassa road.\nWest. - The Doranda river which is also known as the Harmoo river the boundaries of the village between Ranchi and Harmoo, Hehal and Madhum.\n(ii) Lohardaga municipality :-\nNorth -A portion of Kutumba village\nEast - Nadia.\nSouth -Senha and a portion of village Badia.\nWest -Village Nigni.\n(iii) Doranda notified area:-\nNorth -The Doranda and Karu rivers.\nEast -The eastern boundary of the old Doranda Cantonment, north bank of Bhusur river. The eastern and southern boundaries of the lands acquired for the burning ghat and the south boundary of the trenching ground and the road leading thereto.The eastern boundary of the lands acquired for Hinoo clerk's quarters.\nSouth -The southern boundaries of the last mentioned acquired land up to the Ranchi-Chaibassa road and the Ranchi-Lodhma road for a distance of eight chains and thence along straight line of the tri-junction pillar of villages argora, Bhusurand Hinoo.\nWest -The eastern boundary of village Argora up to the Karnu river.\n(iv) Bundu Union Board area-\nName of village which constitutes the union-Bundu.\nBoundaries of the Union-\nBoundaries of the Union-\nNorth -MauzasTau and Dumri.\nEast - Gossaidih and Gutuhatu.\nSouth - Bundudih, Amjora and Tisra.\nWest -Aradih and Edelhata.\n(v) Gumla Union Board area -\nNames of villages which constitute the Union.\nBoundaries of the Union-\nBoundaries of the Union-\nNorth - Mauza Soso.\nEast - Mauzas Dundaria and Pugu.\nSouth -Mauzas Karaundi and Fasia.\nWest -The unincluded portion of village Karamtoli (58).\nArea.\nNames of tribes.\n(1)\nThe whole of the district of Hazaribagh.\nBirhor, Munda, Oraon, Santhal, Bhuhyans and Bedias.\n(2)\nThe whole of the district of Ranchi except the municipal\n\t\t\t\t\tlimits of Ranchi and Lohardaga, Notified Area of Doranda and the\n\t\t\t\t\tUnion Board areas of Bundu and Gumla.\nAsur, Birhor, Gond, Kharia, Korwa, Lohar, Mahli, Munda,\n\t\t\t\t\tNagesia or Kisan, Oraon, Parhya and Bedias.\n(3)\nThe whole of the district of Palamau.\nBinjia, Korwa, Munda, Nagesia or Kisan, Oraon, Parhya,\n\t\t\t\t\tBhuihar and Lohars.\n(4)\nThe whole of the district of Manbhum except thanas Baghmara,\n\t\t\t\t\tKatras, Kenduadih, Jharia and Chirkunda.\nBhumij, Birhor, Kol or Kol-kam 1 Kharia, Kora, Mahlis, Munda,\n\t\t\t\t\tOraon, Pahira and Santhal.\n(5)\nThe whole of the district of Singhbhum except the Jamshedpur\n\t\t\t\t\tarea as defined above.\nBhumij, Ho, Kharia, Mahles, Munda, Oraon, Santhal and Tamaria.\n(6)\nBanka subdivision of the district of Bhagalpur.\nKol and Santhal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 261
        },
        {
            "number": "279",
            "title": "279. Home brewing with licence.",
            "chapter": null,
            "content": "Note - In Bhagalpur and Purnea the observance of the Bandhana festival not clearly established. The licence-holders in these districts may be allowed by Collectors, at their discretion, to brew pachwai at home without limit during certain days in areas in which they are convinced that this is required on account of the Bandhana. In such cases the period of the Bandhana festival will be fixed by the Collector.\nNote\nDistrict\nName of tribes.\nChamparan\n-\n-\n-\nMundas and Oraons.\nBhagalpur\n-\n-\n-\nKols and Santhals.\nPurnea\n-\n-\n-\nOraons, Mundas and Santhals.\nBalasore\n-\n-\n-\nBhumij, Kols and Santhals.\nHome-brewing by any other tribes is strictly prohibited.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 262
        },
        {
            "number": "280",
            "title": "280. Instruction for grant of licences and collection of fees in those districts.",
            "chapter": null,
            "content": "(i) These licences may only be issued in the districts mentioned above on payment of the fees sanctioned for each such district. It must be distinctly understood by the holders of such licences that they are only permitted to brew for domestic consumption. Sale or barter of the pachwai brewed under the licence, as well as the manufacture of country spirit, therefrom, is strictly prohibited. It must also be clearly understood that it is optional to take out a licence and that no pressure is brought to bear on any person to take out such licence. A licence may be issued at any time during the financial year, but every licence shall expire on 31st March next following the date on which it was granted.\n(ii) The collection of fees and the issue of licence will be made by the mandals or village headmen or, if such are not available, by Excise officers above the rank of petty officer. The mandal or headman will be empowered by a parwana in Form 44 signed by the Collector, and will receive such remuneration, if any, for each licence issued by him as is sanctioned for each district.\n(iii) The licence, which will be printed on Form 35 and serially numbered, will be bound up in books containing 50 forms each : the general stock of these books will be kept in charge of the Superintendent of Excise, who will maintain an account of them in Form 95. The Superintendent of Excise will issue books direct to the Excise Officers or village headman empowered to issue licence. As each book is given out, the receipt of the Excise Officer or headman will be taken in the register, his name at the same time being entered on the top of the counterfoil of the first licence of the book. No headman may have more than one book of licences in his possession at one time, and no fresh book may be issued to him until he returns the book previously given to him. No Excise Inspector or Sub-Inspector shall have more than two books at one time.\n(iv) Every Excise Officer or headman empowered to issue licences must, on receiving the fee, immediately issue the licence in the printed form, taking the receipt of the licensee on the counterfoil thereof. If the licensee is illiterate, his thumb impression should be taken.\n(v) No home-brewing licences are to be issued to residents within municipal towns.\n(vi) As each book of licences is used up, or when the last licence for the village under a headman or in an Excise Sub-Inspector or Inspector's circle has been issued, the book will be returned to the office which issued it.The Excise Inspector who receives it, after noting receipts in his account (Form 95) will forward it to the Superintendent of Excise.\n(vii) The Excise Officers and village headman will send remittances of collections to the officer who issued the book of licence forms to them at least once a week:\n(viii) The copies of statements in Form 96 received from the excise officers and headman will be kept in the Sadar office in separate parts, village by village.\n(ix) If any licensee loses his licence before the close of year, he will pay a renewal fee of 50 paise, for a fresh licence, which will be issued from Sadar by Superintendent of Excise.\n(x) During the last week in March in each year the headman and other persons empowered to issue licences will collect all licences and give them to the officers who issued the books of licences. No licensee shall receive a new licence until he has either produced his old licence or renewed it under last foregoing rule. Time expired licences will be sent in by the Excise Inspector to the Sadar office, where they will be pasted to their counterfoils, after which they will be kept for one year and then destroyed.\n(xi) The Excise Superintendent should compare 5 percent of the entries of payment shown in the statements in Form 96 with the challans received from the Treasury, Five percent of the entries of the counterfoils of licences in the \"book of licences\" returned by the headman and other persons empowered to issue licences should also be compared with the challan register (Form 106).\n(xii) The Superintendent of Excise will verify at the close of the year the old licences with reference to the counterfoils and satisfy himself that the time-expired licences have been returned and pasted.\n(xiii) The Inspectors throughout the districts and the Sub-Inspectors in their respective jurisdictions should pay frequent visits to the tracts in which the licences referred to in these rules are granted. In Government estates they should examine the rent-rolls of tahsildars and headmen and enquire particularly into the cases of those raiyats who might ordinarily be expected to brew fermented liquor but who have not taken out licences, though it must be recognized that these licences are optional and not compulsory. Any breach of these rules should at once be brought to the notice of the Collector. The Superintendent of Excise, the Sub-divisional Officers and the Tahsildar in Sambalpur are also expected to attend to these matters in the course of their tours.\n(xiv) The fees for home brewing licences in the above named districts are prescribed in Board's Rule 104, made under Section 90, Act II of 1915.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 263
        },
        {
            "number": "281",
            "title": "281. Special licences for manufacture.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 264
        },
        {
            "number": "282",
            "title": "282. Permits for possession of pachwai.",
            "chapter": null,
            "content": "283.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 265
        },
        {
            "number": "284",
            "title": "284. Fermented mahua.",
            "chapter": null,
            "content": "In Sambalpur, Ranchi and Singhbhum as\nsugda, sodga or sorga.\nIn Manbhum as\ndohuli\nIn the Santhal Parganas as\n(1) dohuli.\n(2) matkam handia.\n(3) jawa.\n(4) madgi tadi.\nChapter-VIII\nHemp Drugs ganja",
            "footnote": "",
            "is_definition": false,
            "sort_order": 266
        },
        {
            "number": "285",
            "title": "285. Definition.",
            "chapter": null,
            "content": "285A.\n(a) Guards must be kept without intermission at the main gate and at suitable points on the ground as well as on watch towers fixed outside the enclosure, from the time that the crop flowers till the whole of it has been cut and removed to the khalihan (threshing ground).\n(b) Guards must be kept at the khalihan gate as well as on the required number of watch towers at all times of day and night during the period that there is any ganja within the khalihan .\n(c) A complete roster will be prepared in Form 118-B, by the officer in charge of the field showing, for every officer of the staff attached to the ganja field or to the khalihan the hours during the day and night between which he will be on active duty and the nature of the duty (e.g. inside the khalihan , western gate of the field) assigned to him during any particular hour.\n(d) Ordinarily, four hours should be the maximum period of duty at one stretch and eight hours during a whole day and night. Except for special reasons, or for the purposes of giving surprise visits, no one will be given more than one term of active duty between the hours of 10 P.M. at night and 6 A.M. the next morning.\n(e) Even when off duty, the men will be required to keep themselves in the quarters provided or in the immediate vicinity of the field and khalihan , yard, except for such specific hours for which they may obtain written permission from the officer in charge.\n(f) A record will be maintained in the field diary book in Form 118A, of all permission granted to leave the immediate vicinity of the field and khalihan . And on return from all such absence, the men will report to the officer in charge.\n(g) The men on duty at the gates will pace up and down such distance on either side of the gate as may be fixed in this behalf by the officer in charge. Men posted outside the enclosures otherwise than on machans (watch towers) will move about within the beats assigned to them unless specially directed by the officer in charge (or, in the case of constables, by the petty officer on duty) to stay at any particular place. The guards should respond immediately to any passwords that may be uttered, in accordance with the arrangement made by the officer in charge. It will be the duty of all who are off duty to assemble immediately on hearing an alarm raised by any of the guards, at the indicated spot.\n(h) The gate of the khalihan will be closed each evening half an hour after sunset or at such earlier hour at which the days work may be finished. The gates of the field will be closed not later than 7 P.M. No one must remain inside the threshing ground during the night after the gate is closed. The gate will not be reopened before 6 A.M. the next morning except for special reasons and in the presence of the officer in charge who will keep a record in the field diary book of all occasions for opening the gates during night.\n(i) The officer in charge and all Sub-Inspectors and petty officers under him, are to pay surprise visits to the field and the khalihan at irregular hours to see that the men are at their respective posts. A note of surprise visits paid by each officer should be made in the field diary book.\n(j) Petty officers, peons and employees of cultivators working in the field or the khalihan , are liable to have their persons thoroughly searched on each occasion of exit from the enclosure. Petty officers and peons should be in uniform and employees of cultivators must carry badges supplied to them by the licensee.\n(k) The Inspector of Excise should pay surprise visit from time to time by night as well as by day, to see if the rules are being properly observed by the officer in charge and the men under him. [This rule does not apply if the officer in charge is himself an Inspector.]\n(1) The Superintendent of Excise also should pay surprise visits occasionally.\n(a) When manufacture is finished, ganja will be despatched from the field to the prescribed warehouse for storage. Each consignment should be escorted by at least one petty officer and two peons. The officer in charge of the field will allow only sound bags to be used in packing and will weigh each bag and number them in running serial for the year.\n(b) On arrival of the consignments, the officer in charge of the gola will receive them on being satisfied about the soundness of the seals and the condition of the bags. Fie will weigh each bag and enter it in Register 65-A. in case of abnormal difference in weight or suspicion of any other kind the fact should at once be reported to the Superintendent of Excise who should arrange for proper enquiries to be made. The gola officer will keep the bags received in serial order in the rooms of the gola and a ticket showing the serial number of bags kept in each room, will be hung up at the door. Each room will be under double lock-both locks should be supplied by the cultivator of which one must be a Chubb's lock or a Sparling patent lock.The key of this lock should be kept by the gola officer. The last bag which will usually be a part-filled bag should be kept in a light steel trunk for adjustment purposes on account of which will be kept in Form No. 99-B.\n(c) After all the bags of a ganja cultivator are stored in the Central Gola, the Excise Superintendent will visit the gola as early as possible, check the weight and quality of the drug in five per cent of the bags and send three samples, taken from the bags at random to the Chemical Examiner for the examination of its physiological effect. When the Superintendent is satisfied that the drug is free from impurities and is of normal physiological effect, he will pass the stock as fit for issue. In case of doubt of any kind, the matter should be reported to the Excise Commissioner who may depute any responsible officer to adjudge the drugs.\n(d) For the purpose of issue the cultivator will keep his own men and a responsible agent, if he cannot attend personally. These men will attend the gola on the days and hours fixed for the work by the Superintendent. They will be liable to thorough search by the officer on duty when they come out of gola premises. If the conduct of any of the employees be considered unsatisfactory the fact will be reported to the Superintendent of Excise and Salt, who can stop the person at fault from doing any business in the gola. The cultivator should also keep ready at hand the necessary articles for packing.\n(e) When required for issue a sufficient number of bags should be taken out of the store-room,their contents weighed and seived with a seive of meshes of ⅛ of an inch.\n(f) Each package should contain for issue a uniform weight of one maund of ganja . If a bag of the store-room is found to contain more or less than one maund the weight should be adjusted with the help of the adjustment box referred to in sub-para. (2) above.\n(g) ganja will always be packed in strong wooden cases.There should be a paper covering all round the drug within the wooden case. The lid will be nailed down with 1-¼\" to 1½\" nails fixed at a distance of 4\" from one another. A gunny covering will then be sewn round and a serial number marked thereon by the agent. Above the gunny covering a tape will be tied crosswise and the knot sealed by the gola Officer. The seams of the gunny on the sides should be scaled alternately at a distance of 2\" to 4\" by the warehouse officer and the goladar. The seals should be of lac and will be on three sides of the box over the seam.They should be protected by wire nets which in turn should be secured by four iron bands (the knots on which will have signode sealing). The consignment will be made over to the actual goladar or his agent with the original pass duly filled up. The signature of the recipient will be taken in Register 65-A.\n285B.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 267
        },
        {
            "number": "286",
            "title": "286. Rates of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 268
        },
        {
            "number": "287",
            "title": "287. Import and export.",
            "chapter": null,
            "content": "287A.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 269
        },
        {
            "number": "288",
            "title": "288. Bond for import or transport.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "289",
            "title": "289. Bond for export.",
            "chapter": null,
            "content": "(a) duty is paid, or\n(b) the exporter executes in favour of the Collector a bond in Form No. 158, or\n(c) the Collector of the district to which the ganja is to be taken certifies that a similar bond has been executed in his favour.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 271
        },
        {
            "number": "290",
            "title": "290. Limits of retail vend.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 272
        },
        {
            "number": "291",
            "title": "291. Fees for retail vend.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 273
        },
        {
            "number": "292",
            "title": "292. Fee for wholesale import of transport.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 274
        },
        {
            "number": "293",
            "title": "293. Duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 275
        },
        {
            "number": "294",
            "title": "294. Destruction of unfit ganja.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 276
        },
        {
            "number": "295",
            "title": "295. Confiscated ganja.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 277
        },
        {
            "number": "296",
            "title": "296. Import pass.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 278
        },
        {
            "number": "297",
            "title": "297. Warehouses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 279
        },
        {
            "number": "298",
            "title": "298. Warehouse locks.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "299",
            "title": "299. Settlement when competition.",
            "chapter": null,
            "content": "299A.\n[300. Examination before storing.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 281
        },
        {
            "number": "301",
            "title": "301. Pass for transport.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 282
        },
        {
            "number": "302",
            "title": "302. By whom to be granted.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 283
        },
        {
            "number": "303",
            "title": "303. Smugglers from Rajshahi.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 284
        },
        {
            "number": "304",
            "title": "304. Export.",
            "chapter": null,
            "content": "Supply of Ganja to Feudatory and Political States and to Nepal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 285
        },
        {
            "number": "314",
            "title": "314. Supply to Nepal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 286
        },
        {
            "number": "315",
            "title": "315. Vendors to hold proper authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 287
        },
        {
            "number": "316",
            "title": "316. Export in cases not provided in Rules.",
            "chapter": null,
            "content": "Bhang or Siddhi",
            "footnote": "",
            "is_definition": false,
            "sort_order": 288
        },
        {
            "number": "317",
            "title": "317. Definition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 289
        },
        {
            "number": "318",
            "title": "318. Duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "319",
            "title": "319. Limit of retail sales.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 291
        },
        {
            "number": "320",
            "title": "320. Import and export.",
            "chapter": null,
            "content": "320A.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 292
        },
        {
            "number": "321A",
            "title": "321A. Bond for import, export and transport.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 293
        },
        {
            "number": "322",
            "title": "322. Fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 294
        },
        {
            "number": "323",
            "title": "323. Instruction for issue of bhang for export.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 295
        },
        {
            "number": "324",
            "title": "324. Destruction of unfit bhang.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 296
        },
        {
            "number": "325",
            "title": "325. Confiscated bhang.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 297
        },
        {
            "number": "326",
            "title": "326. Manufacture.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 298
        },
        {
            "number": "327",
            "title": "327. Retail licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 299
        },
        {
            "number": "328",
            "title": "328. Transport pass.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "329",
            "title": "329. Export in cases not provided in Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 301
        },
        {
            "number": "330",
            "title": "330. Exclusive supply.",
            "chapter": null,
            "content": "(1) The probable consumption of bhang in the Province will be estimated. Tenders for collection and supply will then be invited by the Commissioner of Excise.\n(2) After consideration of the tenders received, the Board will grant the privilege to the person or persons selected at their discretion, subject to the following conditions:-\n(a) A security deposit of Rs. 1,000 shall be lodged with the Commissioner of Excise.\n(b) The amount of bhang estimated to be required must be collected as a minimum and stored in the warehouses specified by the Commissioner of Excise by a fixed date.\n(c) No bhang may be collected except in the areas specified by the Collectors of Monghyr, Bhagalpur and Purnea in the licences granted by them, and the collection shall be made under Excise supervision.\n(d) The bhang collected shall be free from dust and foreign matter and shall be of such quality as may be approved by the Excise Officers in charge of collection.\n(e) The bhang collected shall be sold to licensed wholesale dealers thereof, at a price not exceeding the maximum price fixed per maund.\n(f) If the required quantity of bhang is not collected and stored by the date fixed, a penalty shall be payable at the rate of Rs. 5 per maund on the quantity by which the amount collected and stored falls short of the prescribed minimum and the whole or part of the security deposit may be forfeited.\nN.B.I.\nII.\nIII",
            "footnote": "",
            "is_definition": false,
            "sort_order": 302
        },
        {
            "number": "331",
            "title": "331. Licences for manufacture and sale of bona fide medicinal preparations from duty paid bhang.",
            "chapter": null,
            "content": "(ii) A licence in Form No. 39-B may be granted to a Kabiraj or Hakim for the possession of duty paid bhang for bona fide medicinal purposes and for the manufacture therefrom of bona fide medicinal preparations of bhang and for their possession and sale to his own patients.\n(iii) A licence in Form No 39 C for the possession and retail sale of bona fide medicinal preparations of bhang , obtained from a manufacturing chemist and druggist holding a licence in Form No. 39-A, may be issued to any person other than a chemist and druggist. Great precaution should be taken to grant such licences which should be limited to actual requirement of the locality.\n[332 to 348 xxx]\nChapter IX\n[349 to 361 xxx]\nChapter X\nThe Detection, Investigation and Trial of Offences\n362.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 303
        },
        {
            "number": "363",
            "title": "363. What officers are empowered to investigate, etc., definition of Excise officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": true,
            "sort_order": 304
        },
        {
            "number": "69",
            "title": "364. Powers under Section 69(c) Section 74 and Section 79(5).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 305
        },
        {
            "number": "77",
            "title": "365. Powers under Section 77(2).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 306
        },
        {
            "number": "366",
            "title": "366. Restrictions of powers under Sections 69 and 70.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 307
        },
        {
            "number": "367",
            "title": "367. Forms of warrants and bonds for appearance.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 308
        },
        {
            "number": "368",
            "title": "368. Officers empowered to search without warrant. Order No. II (5) Notification No 470-F. dated the 15th January, 1919. Ditto Order No. XIII. Ditto Order No. II (4) (a).",
            "chapter": null,
            "content": "(1) Collectors.\n(2) Sub-divisional Officers.\n(3) Magistrates of the first class.\n(4) Excise Officers not below the rank of Sub-Inspector.\n(5) Police officers not below the rank of an officer in charge of a police station.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 309
        },
        {
            "number": "369",
            "title": "369. Instructions for regulating the procedure in conducting searches under the Opium Act, 1878 and the Bihar and Orissa Excise Act, 1915.",
            "chapter": null,
            "content": "(1) The provisions of Sections 46 to 53, 61, 102, 103, 165 and 166 of the Criminal Procedure Code, Sections 70, 74, 84 and 85 of the Bihar and Orissa Excise Act II of 1915 and Sections 14 and 19 of Opium Act, I of 1878, should be carefully observed by all officers.\n(2) Before the force proceeds to the search, all petty officers, constables, informers and other persons (except search-witnesses) attending the search shall be searched in order to see whether they have any money, valuable property or excisable article on them; any such articles shall be taken from them. Such persons shall again be searched immediately after completion of the search, if possible in the presence of the owner of the house or suspected persons. Thereafter, any article taken from them at the first search shall be returned.\nNote. - An Officer conducting a search under Section 14 of the Opium Act 1 of 1878 i.e., without a warrant may enter into any building, vessel or place only between sunrise and sunset. If it is necessary to make a search under this Act after sunset he must obtain a search warrant under Section 19 of the Act.\nNote.\n(3) The officer of the highest rank present, or if two or more officers are of the same rank the most senior officer present of that rank shall take command of the party.\n(4) Every Officer above the rank of a petty officer shall have with him a copy of the list of houses to be searched, taken from the register of information.The search need not be confined to the houses named in the list provided the officer making the search follows the provisions of Section 74 of the Excise Act (or Section 14 of the Opium Act in opium cases). The list need not be delivered to the recipients till the village where the searches are to take place is approached.\n(5) The petty officers and constables shall be distributed according to circumstances under the Inspectors and Sub-Inspectors present with the object that all may be kept as far as possible under the eye of some responsible officer.\n(6) The Inspectors and Sub-Inspectors referred to shall record the names of the petty officers and constables assigned to them and subsequently enter the same in their diaries for production in court, if necessary.\n(7) In case of distress, such as that of an isolated party being attacked, the alarm whistle shall be blown.\n(8) When an officer makes a search without a warrant in a case under the Bihar and Orissa Excise Act, he shall record on the counterfoil of Form No. 138 before making the search the grounds of his belief that an offence punishable under Section 47, Section 49, Section 55 or Section 56 has been, is being or is likely to be committed or abetted and that a search warrant cannot be obtained without affording the offender an opportunity of escaping or of concealing evidence of the offence.\n(9) Care must be taken not to select persons as search witnesses who are connected with the suspected persons or with the Excise Department.The presence of the panchayat, or headman, of a village shall be secured whenever possible. Under no circumstances may a spy or anyone of doubtful character be called as a search witness. The officer conducting a search must take precautions to prevent the possibility, on the one hand, of any articles being introduced into the house without the knowledge of the inmates and on the other, of any article being secretly taken out of the house while the search is in progress. The search of the house and the search of officers and others prescribed in Rule 2 shall be made in the presence of witnesses and, if possible, of the occupier of the house, or his representative. The search must be conducted so that the search witnesses may follow every step and witness the actual discovery of every article.\n(10) Officers conducting searches under the Bihar and Orissa Excise Act and the Opium Act must draw up a search list in Form No. 138 in the presence of the witnesses attending the search and, if possible of the person or persons who may reasonably be believed to have committed the offence. It should be very carefully and legibly written preferably in the vernacular and must be made out if possible, on the spot, immediately after the search is concluded. A separate list must be drawn up in respect of every house, etc., searched, but it is not necessary to draw up two search lists merely because excisable articles and opium are found in the same house. As soon as the search list has been prepared, the search witnesses must sign it. If any search witness is illiterate the list shall be read over and explained to him and his left thumb impression shall be taken on it.The suspected person whose property is seized or in his absence the person in charge of the house or place searched shall also be asked to sign or put his thumb impression on the search list and be given a copy thereof, if wanted. Should he refuse to sign the list, a note must be made to this effect which must be verified by the witnesses.\n(11) When an officer detains and searches any person upon whom or any vessel, etc., in or upon which he may have reason to believe any article liable to confiscation under the Excise and Opium Acts to be, the above procedure shall as far as possible be followed and a search list shall be prepared in Form No. 138.\n(12) All articles seized must, if possible, be securely packed and the packages sealed with the seal of the officer in such a manner that the impression is clearly legible, and that the packages cannot be opened without breaking the seals. Packing and sealing shall be done in the presence of independent witnesses who must sign the packages or place their thumb impression on them and of the person in whose possession the articles were found and the latter person shall be invited to place his signature, seal or thumb impression upon the packages, Should he decline to do so, a note must be made to this effect and certified by the witnesses.\n(13) If samples of articles seized be required they must also be taken packed and sealed in the presence of independent witnesses who shall sign the packages or put their thumb impression on them and of the person in whose possession the articles were found and the latter person shall be called upon to seal, sign or put his thumb impression upon the packages containing them. Should he decline to do so, a note must be made to that effect and certified by the witnesses.\n(14) Whenever any articles seized are not disposed of under Section 80 of the Excise Act (II of 1915) but are made over to the Police for custody under Section 81, or in the case of opium, under Section 20 of Opium Act (1 to 1878) a description of each package and of the seals thereon must be given in the list of such articles, which shall be prepared in Form No. 138-A in duplicate, one copy to be made over to the Police and the other to be retained by the Excise Officer. Both copies must be signed by both officers.\n(15) When excisable articles and opium in the shape of goods under the custody of the Railway or Steamer authorities, are reasonably believed to be illicit, they may be seized but a receipt must be given for the article in which must briefly be stated the cause of the seizure.\n(16) The provisions of Section 21 of the Opium Act I of 1878 and of Section 82 of the Excise Act II of 1915 in regard to the submission of reports of seizures and searches should be strictly followed by all officers conducting searches.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "369A",
            "title": "369A. Detective warrants.",
            "chapter": null,
            "content": "(b)The detective warrants in the annexed form will be distributed by :-\n(i) The Deputy Commissioner of Excise and Salt, Bihar and Orissa in respect of Excise Officers of the Excise Intelligence Bureau and the special staff employed for the suppression of cocaine and opium smuggling;\n(ii) The Collector or Deputy Commissioner of the district in respect of officers under his direct control in the district;\n(c) A register of receipt and issue of warrants shall be maintained in the Excise Commissioner's and in the Collector's Office in the Forms annexed.\n(d) A detective warrant shall consist of a roll of paper bearing the name, rank of officer or man to whom it is issued, the date of issue, the date of expiry and signature and rank of the issuing officer on the face side of the warrant and a description of the holder of the warrant on the reverse under heads :\nAge, height, complexion, hair, face, eyes, nose, mouth, teeth, hair on face, special marks and signature of holder.\n(e) Each warrant shall bear a number tallying with that in the register maintained in the issuing office.\n(f) Each detective warrant shall be signed on the face side by the Collector of the district, or by the Deputy Commissioner of Excise and Salt, Bihar and Orissa, and shall bear the Collector or the Excise Deputy Commissioner's office stamp on the back.\n(g) The detective warrant shall be carried by all officers and men of the Excise Intelligence Bureau the Special staff for the suppression of cocaine and opium smuggling and officers and men employed on detection work of the district in plain cloths.\n(h) The detective warrant shall be issued with effect from the January, or any subsequent date and shall be made valid only up to the 31st December, of each year. It is open however to distributing officers, who require to issue warrants for shorter periods, to endorse them for any period they choose.\n(i) A register showing the number of warrants issued in course of the year shall be maintained in each district. All officers distributing warrants shall satisfy themselves from time to time by personal inspection that warrants are actually in possession of the officers or men to whom they are issued.\n(j) Warrants temporarily not in use or kept pending return for destruction shall be kept in the personal custody of the Superintendent of Excise of each district under lock arid key.\n(k) The loss of a detective warrant shall be treated as a serious offence and shall invariably be made the subject of proceedings. Every case of loss shall, as soon as discovered, be communicated to the issuing officer.\n(l) All time-expired warrant shall be returned to and destroyed in the presence of issuing officer, a report being submitted to the Commissioner of Excise and Salt, that this has been done not later than the 31st January of each year.\nForm of Detective Warrant\nBihar and Orissa Excise Department Detective Warrant No....................\nSignature and rank of issuing officer\n(On the reverse).\nDescription of Holder\nSignature of holder.\nForm of register of receipt and issue of detective warrants to be maintained in the Excise Commissioners' office for the year......................\nNature of warrant.\nDistributing Officer to whom issued.\nDate of issue.\nInitials of Personal Assistant\nDate of return.\nDate of destruction.\nInitials of Personal Assistant\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8\nForm of register of receipt and issue of detective warrants to be maintained in the Collector's office for the year..............\nNature of warrant.\nOfficer to whom issued.\nDate of issue.\nInitials of Superintendent of Excise\nDate of return.\nDate of destruction.\nInitials of Superintendent of Excise\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8",
            "footnote": "",
            "is_definition": false,
            "sort_order": 311
        },
        {
            "number": "370",
            "title": "370. Officers empowered to investigate offence.",
            "chapter": null,
            "content": "(1) Collectors.\n(2) Sub-divisional Officers.\n(3) Superintendents of Excise.\n(4) Excise Inspectors and Sub-Inspectors.\n(5) Any Deputy Collector to whom the Collector has delegated his power.\n(b) Notification No. 470 F., dated the 15 January, 1919 Order II (2) (c) Ditto. Order XIV, Ditto Order V (g).-[The officers named below have power to investigate offences punishable under Sections 47, 49, 55 or 56 :-\nOrder II (4) (a), Notification No. 470 F., dated the 15th January, 1919.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 312
        },
        {
            "number": "371",
            "title": "371. Officers empowered to stay proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 313
        },
        {
            "number": "372",
            "title": "372. Register of information of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 314
        },
        {
            "number": "373",
            "title": "373. Report of arrest, seizure or search within 24 hours.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 315
        },
        {
            "number": "374",
            "title": "374. Reasons to be recorded for stay of proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 316
        },
        {
            "number": "375",
            "title": "375. Officers empowered to release on bail or bond for appearance. Order II (5). Notification No. 47.-F. dated the 15th January, 1919 Order XIII ditto. Order II (4) (a) ditto.",
            "chapter": null,
            "content": "(1) Collectors.\n(2) Sub-divisional Officers.\n(3) Excise and Salt Officers not below the rank of Sub-Inspector.\n(4) Police Officers not below the rank of the Officer-in-Charge of a police-station.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 317
        },
        {
            "number": "376",
            "title": "376. Release of accused persons on bond or bail bond.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 318
        },
        {
            "number": "377",
            "title": "377. Production of persons arrested and articles seized.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 319
        },
        {
            "number": "378",
            "title": "378. Procedure when persons arrested is brought before Collector or Excise Officer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "379",
            "title": "379. Cognizance by the Magistrate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 321
        },
        {
            "number": "380",
            "title": "380. Complaints or report by Excise Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 322
        },
        {
            "number": "381",
            "title": "381. Complaints or reports of Customs, Opium and Land Revenue Officers how submitted.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 323
        },
        {
            "number": "382",
            "title": "382. Conduct of prosecution.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 324
        },
        {
            "number": "383",
            "title": "383. Judicial proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 325
        },
        {
            "number": "384",
            "title": "384. Information and aid to Excise Officers.",
            "chapter": null,
            "content": "(a) to allow Excise officers especially selected by the Commissioner of Excise to periodically examine the station records of consignments. All such selected officers will be provided with a letter of authorization by the Collector in the prescribed form;\n(b) to allow selected Excise officers to enter the Railway platforms in Mufti at all hours of day and night without question with a view to enable them to watch the arrival and departure of smugglers.\n385.\n\"74. Production of post office records before Excise Officer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 326
        },
        {
            "number": "386",
            "title": "386. Expenses to witnesses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 327
        },
        {
            "number": "387",
            "title": "387. Compensation to persons arrested or charged.",
            "chapter": null,
            "content": "387A.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 328
        },
        {
            "number": "388",
            "title": "388. Case register.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 329
        },
        {
            "number": "389",
            "title": "389. Register of convictions.",
            "chapter": null,
            "content": "Note I -(1) Attention is called to Board's Memorandum No. 227-B, dated 12th January, 1910. -\nNote I\n\"Section 9 of the Opium Act, I of 1878, provides for each offence of illegal possession, sale, or transport of opium a penalty of imprisonment for a term which may extend to one year, or fine which may extend to one thousand rupees, or both. It further provides that where a fine is imposed, the convicting Magistrate shall direct the offender to be imprisoned in default of payment of the fine for a term which may extend to six months, and such imprisonment shall be in excess of any other imprisonment to which he may have been sentenced.\"\n(2) In paragraph 12 of their Resolution No. 1095 E., dated the 8th March, 1900, the Government of India observed as follows:-\n'In the opinion of the Government of India, opium-smuggling, when detected, can best be dealt with by the imposition of both fine and imprisonment, so as to make both the person caught (who is in important cases generally a mere agent) and his principal share the penalty.'\n(3) The selling price of Excise opium varies from Rs. 17 to Rs. 35 a seer in Bengal districts. The price paid by the Opium Department to the cultivator for raw opium is Rs. 6 a seer. In Burma, a seer of smuggled opium is worth about Rs. 100. There is evidently therefore, a large margin of profit to tempt the smuggler.\nIn Burma, the Government is endeavouring in the face of great difficulties to check excessive indulgence in opium. If smuggling from Bengal is not discouraged by deterrent punishment, this task becomes almost insuperable.\n(4) In letter No. 2398-J.D., dated the 16/19th October, 1909, Government in the Judicial Department has issued the following orders on the subject to the Superintendent and Remembrancer of Legal Affairs:-\n* * * * * it will be seen that in the cases quoted * * Magistrates ** have been content to impose a moderate fine, whereas in other Courts similar cases has generally been punished with rigorous imprisonment. In view of the high value of opium in Burma, and the prevalence of the offence of smuggling into that country, it is very desirable that when cases are detected deterrent punishment should be inflicted. I am therefore to request that the Public Prosecutor may be instructed to ask any Presidency Magistrate before whom such a case may be heard for permission to address the Court; in the event of the Magistrate convicting an accused, on the question of sentence. Opportunities will thus be obtained to press for deterrent sentences, and the Excise authorities will furnish the Public Prosecutor with a memorandum of information to enable him to convince the Magistrate of the necessity for such sentences. If after these steps have been taken an obviously inadequate sentence is imposed the Excise authorities will be asked to bring the matter to the notice of Government in order that the High Court may be moved for an enhancement of the sentence.\"\nNote. II - (1) In Circular No. 1969-F., dated the 8th March, 1919, Government in the Financial Department issued the following orders about inadequate punishments in excise prosecutions :-\nNote. II\n\"The notice of Government has been drawn to the large number of excise prosecutions in which inadequate punishment have been inflicted by the trying Magistrates.\n(2) The explanations furnished by these Magistrates show that the gravity of the offences is often not realized. In some cases where the offence has been committed with a deliberate intention of defrauding Government of its revenue, the Magistrates have awarded light punishments on account of the poverty or the old age of the offenders, while in many other cases they have awarded nominal punishments on the sole ground that the offences committed had not involved any loss of revenue to Government. The Lieutenant-Governor in Council observes that Magistrates commonly fail to appreciate the intention of the legislature in providing a heavy punishment for excise offences. The question of revenue is only one of the considerations which should influence the court and it must be understood that transactions in excisable articles are controlled by Government not merely with a view to protect the revenue but also to promote the well-being of the people.\nOffences in respect of cocaine are the most serious on account, not merely of the enormous profit obtained by the offenders, but also the moral and physical degradation which the drug produces in those who use it, and for this reason the legislature has provided a specially heavy scale of punishments for these offences. Next in importance are offences against the opium rules. It is a matter of common experience that the principals as a rule take no active part in the smuggling of cocaine and opium, but remain in the background, and the persons who are arrested and convicted are merely their agents or tools. In order to secure as far as possible the punishment of the principals as well as the agents, the combination of a substantial fine with a sentence of imprisonment is desirable in every important smuggling case, as the fine will probably be paid by the principal who would otherwise escape all punishments. Offences of illicit distillation of country spirit rank next importance to cocaine and opium, and their suppression by the infliction of deterrent punishment is very necessary.\n(3) The Lieutenant-Governor in Council desires that in determining the punishment to be inflicted for excise offences, trying Magistrates should bear In mind the distinction between technical offences, such as being in possession of an excessive amount of country spirit on the occasion of some festival, and the serious offences of illicit distillation and sale, where the intention is clearly to practise an illicit and extremely profitable trade. In the case of offences of the former class the plea of first offence, poverty or old age may properly be considered in mitigation of the penalty; but in the latter class of offences the infliction of light punishment on these grounds is merely an incentive to the repetition of the offence, particularly among the poorer classes who can realize what to them is a large profit by such offences as long as they are undetected.\n(4) Where the offenders are persons of low caste or aboriginals by whom imprisonment is not considered a disgrace, imprisonment for a very short term is not a deterrent punishment. Nor is a small fine which can be readily paid sufficient. The most effective punishment in such cases is a fine sufficiently heavy to suit the circumstances of the culprit with or without a substantial term of imprisonment according to the gravity of the offence. In all cases imprisonment should be awarded in default of payment of the fine.\n(5) The Lieutenant Governor in Council desires that Commissioners and District Officers will give their careful attention to manner in which the officers subordinate to them dispose of excise cases and arrange that this class of prosecution should be made over to magistrates of suitable standing. At the same time officers conducting excise prosecutions should be instructed to press for deterrent sentences in all but purely technical offences. In case an obviously inadequate penalty is found to have been imposed the District Officers should always take notice of the fact and should address Government with a view to moving the High Court to enhance the sentence, if such a course be deemed to be expedient.\nNote. II A - (1) In circular no. 1129-48 Excise, dated the 26th January 1923, Government in the Ministry of Education emphasised the orders contained in circular No. 1969-E, dated the 8th March, 1919, and issued the following orders about inadequate punishments in excise prosecutions:-\nNote. II A\nThe notice of Government has again been drawn to the large number of excise prosecutions in which inadequate punishments had been inflicted by trying Magistrates particularly in cases of illicit distillation, an offence which has been spreading rapidly during the current year, especially in the Chota Nagpur Division. As is well known this offence was encouraged by the non-co-operation propaganda of last year, but though the propaganda has decreased the offence is still persisted in, in particular by members of the aboriginal tribes. I am therefore, to invite the attention of all trying Magistrates to the orders contained in Mr. Sifton's letter no. 1969-E, dated the 8th March, 1919, and in particular to paragraphs 3 and 4 of that letter.\n(2) The Local Government consider it necessary that the excise authorities shall in all cases of illicit distillation place before the trying courts full information as to the circumstances under which the offence was committed and in particular should inform them whether the offender has any assets and whether the illicit distillation was carried out with a view to sale and if so, what profits have been made by the accused. In all cases in which profit has been made and in which the accused has any assets it is desirable that the trying Magistrate should be moved to impose a substantial fine in addition to a substantive sentence of imprisonment. For such offences substantive sentence of fine only or one week or two weeks imprisonment without fines appears to Government to be inadequate and as a general rule in such cases the imprisonment should not be for less than one month. In many cases inadequate fines are inflicted because the courts take into consideration the poverty or old age of the offender. But though these circumstances may suitably be taken into consideration it should be pointed out to the court that an inadequate fine is useless as a deterrent. In cases in which the accused has been previously convicted the sentence should be considerably enhanced. If any case arises in which in the opinion of the District Officer an inadequate penalty has been imposed he should consider the desirability of reporting the case to the High Court under Section 438, Criminal Procedure Code, with a view to the enhancement of the sentence or of addressing the local Government with a view to the High Court being moved to enhance the sentence.\nNote II B. - (1) In circular no. 3553-57-A., 'dated the 19th, April, 1927, Government in the Appointment Department emphasized the orders contained in circulars No. 1969-F. dated the 8th March, 1919, and No, 1129-48 Exc., dated the 26th January, 1923, and issued the following orders about the inadequacy of sentence imposed on conviction of offenders under the Excise and the Opium Acts:\nNote II B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "1",
            "title": "1. No. 1969 - F. - dated the 8th March, 1919. -",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 331
        },
        {
            "number": "1",
            "title": "1. The inadequacy of such dated sentences in the past has been\n\t\t\t\tthe subject of frequent comment by Governments. Some improvement\n\t\t\t\thas been effected in recent years, but the general level of the\n\t\t\t\tsentences imposed on these offences remains far too low for them\n\t\t\t\tto be any deterrent on this form of crime, the serious nature of\n\t\t\t\twhich inspite of the circular orders quoted in the margin,\n\t\t\t\tMagistrates still generally fail to recognise.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 332
        },
        {
            "number": "2",
            "title": "2. No. 1129-48-Exc., the 26th January, 1923.",
            "chapter": null,
            "content": "(2) It is the settled policy of Government gradually to reduce consumption by steadily enhancing the price of alcoholic liquor and drugs, the non-medicinal use of which is permissible and by prohibiting the possession of drugs of which such use is not permissible such as cocaine. With every enhancement or prohibition the inducements of the illicit traffic naturally increase and can only be balanced by the penalties exacted from convicted offenders. This is specially the case with regard to drink because all the materials required for its illicit distillation are readily available throughout the province. There is also a wider aspect of the question. It is a matter of experience that practical impunity in the breaking of a particular law leads to a disregard for law in general and the whole tone of a district may be adversely affected by inadequate treatment of excise offence. Equally therefore, in the interests of temperance and in the maintenance of law and order illicit traffic in drugs and particularly illicit distillation must be steadily discouraged by the imposition of severely deterrent sentences on offenders.\n(3) Government have decided that henceforth offences under the Excise and Opium laws shall be tried solely by stipendiary Magistrates and should under no circumstances be transferred to Honorary Magistrates. Where there are two or more Magistrates with 1st class powers in a subdivision, the cases should not be given, except for special reasons, to a Magistrate with lower powers. Further the attention of all Magistrates should again be drawn to the Circular Orders quoted above which are still in force.\nI am therefore to request you to issue these instructions to all District Magistrates and to take steps to see that in all inspections of magisterial courts, enquiry is made to ascertain whether these instructions are being observed.\nNote II-C. - In circular letter no. 383-J, dated the 30th January, 1939, Government in the Judicial Department issued the following instruction, about the punishment in Excise and Forest cases:-\nNote II-C.\nIt has come to the notice of the Provincial Government that many subordinate courts in Bihar impose unnecessarily severe sentences particularly in cases under the Excise and Forest Acts. Punishment in such cases appear to be inflicted mechanically according to a fixed scale of sentences.\nI am accordingly to request you to instruct all Magistrates in your division that in assessing sentences due regard must be paid to the age and the previous antecedents of the offender, and also to the circumstances attending the commission of the offence itself.\nNote II-D. - In circular letter no. 242-J.R., dated the 13th April 1942, Government in the Judicial Department issued the following orders about punishment in Excise cases :-\nNote II-D.\n* Reproduced under Note II-C † Reproduced under Note II-B\nGovernment have reasons to think that the circular letter no.\n\t\t\t\t383 J*., dated the 30th January, 1939 has been interpreted\n\t\t\t\tpunishment of offences under the Excise Act, I am to explain that\n\t\t\t\tthe Circular letter was directed against the evil of imposing\n\t\t\t\tsentences mechanically according to a fixed scale, and was not\n\t\t\t\tintended to supersede the instructions contained in Circular\n\t\t\t\tletter no. 3553-57 A. † dated the 19th April, 1927 from the\n\t\t\t\tAppointment Department of Government in which the necessity of\n\t\t\t\timposing deterrent sentences to discourage illicit distillation\n\t\t\t\twas emphasised. Those instructions still hold good and I am to\n\t\t\t\trequest that all magistrates in your division may be informed\n\t\t\t\taccordingly.\nNote III. - Instructions regarding the procedure to be adopted in appealing against acquittals or moving for the enhancement of a sentence.\nNote III.\nIn Excise cases if a District Officer considers that the High Court should be moved to enhance a sentence of that an appeal should be filed by the Local Government under Section 417 of the Code of Criminal Procedure against the acquittal of an accused person, he should with as little delay as possible address the Excise Commissioner forwarding the record of the case and the opinion of the Government Pleader and should at the same time send to the Divisional Commissioner a copy of the following papers:-His letter of reference, the opinion of the local Government Pleader, the Judgement of the Court, and the note, if any, of the Superintendent of Excise. If the Divisional Commissioner considers that the proposed motion or appeal should not be filed he should forthwith place his view before the Board of Revenue. The Excise Commissioner will record his own opinion on the matter, and forward the papers to the Board for consideration. The Board, if it thinks that the motion or the appeal should be filed, will address the Financial Department of Government.\nIt is to be observed that these instructions as to the channel of correspondence are not intended to affect in any way the discretion of the District Officer as District Magistrate to recommend to the High Court that a sentence be enhanced. Indeed, action under the provisions of Section 438 of the Code of Criminal Procedure is not frequently preferable to a motion by the Government Advocate under Section 439 (1) of that Code. As, however, the law officers of Government in the High Court do not in practice, appear at the instance of the District Magistrate in support of a recommendation that a sentence be enhanced, the District Officer should if he considers the appearance of counsel desirable forthwith communicate his views in that regard to the Superintendent and Remembrancer of Legal Affairs at the same time forwarding to that officer a copy of his report to the High Court\nThe Government of India have directed that no appeal under Section 417 of the Code of Criminal Procedure should be filed after three months. Preliminary correspondence and consultations must therefore be completed in time to allow the Local Government a sufficient margin to consult their own law officers and move the High Court before the expiry of the period of the three months now prescribed. In case of delays recommendation for filing an appeal should invariably be accompanied by an explanation of the circumstances which led to the delay. When this abbreviated period of limitation expires on a non court day the appeal should if possible be preferred on the first day on which the court re-opens.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 333
        },
        {
            "number": "390",
            "title": "390. Interrogation of offenders in Jail in important cases of smuggling of excisable articles and report to the Excise Intelligence Bureau.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 334
        },
        {
            "number": "390A",
            "title": "390A. Rules for the working of the Excise Intelligence Bureau.",
            "chapter": null,
            "content": "(a) by maintaining an index in which the name of every reported criminal will find place. A name once entered will stand on the index till death;\n(b) by preparing history sheets which will be maintained for every reported criminal. A history sheet will be continuous record of the criminal in which information will be added from time to time as it is received; and\n(c) by writing monographs on particular subject e.g., on the prevalence and methods of smuggling of particular drug, as may be necessary for guidance of officers.\nNote - Under Rule 260 of the Bihar and Orissa Police Manual, 1939, Volume I, cases of the kind stated above should be reported by the detecting Police Officer, through the Superintendent of Police to the Excise Commissioner's Office soon after detection.\nNote",
            "footnote": "",
            "is_definition": false,
            "sort_order": 335
        },
        {
            "number": "391",
            "title": "391. Transfer of prisoners imprisoned for smuggling cocaine to jails of districts they belong.",
            "chapter": null,
            "content": "Instructions Regarding the Grant of Rewards for Prevention and Detection of Offences Under the Bihar and Orissa Excise Act, 1915.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 336
        },
        {
            "number": "392",
            "title": "392. Rewards, by whom granted.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 337
        },
        {
            "number": "393",
            "title": "393. Accounts instructions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 338
        },
        {
            "number": "394",
            "title": "394. Drawal and disbursement of rewards.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 339
        },
        {
            "number": "395",
            "title": "395. Power of Board to grant rewards.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "396",
            "title": "396. Information of cases, etc. to Collector.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 341
        },
        {
            "number": "397",
            "title": "397. Power of Collector to reward informers when no prosecution.",
            "chapter": null,
            "content": "and persons concerned in detection, when prosecution.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 342
        },
        {
            "number": "398",
            "title": "398. His power when fine imposed and realized.",
            "chapter": null,
            "content": "and when not",
            "footnote": "",
            "is_definition": false,
            "sort_order": 343
        },
        {
            "number": "399",
            "title": "399. When Collector should apply to Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 344
        },
        {
            "number": "400",
            "title": "400. Collector's power when confiscated articles sold or fine imposed in lieu.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 345
        },
        {
            "number": "401",
            "title": "401. Commissioner's powers.",
            "chapter": null,
            "content": "[ Note. (i) - Delegation of power to Excise Deputy Commissioner/Excise Intelligence Bureau, to grant rewards in Opium and Excise cases up to a limit of Rs. 75/- (Seventy five) only in each case, sanctioned, vide Government Order No. C/A5 201/ 61-6986 dated 25.7.61.\nNote. (i)\n(ii) Enhancement of the powers of the Commissioner of Excise, Deputy Commissioner of Excise, E.I.B. Collector and the Superintendents of Excise for grant of rewards in ganja smuggling cases only up to the limit of rupees five hundred, two hundred, two hundred and one hundred respectively in each case. So far other Excise cases are concerned they will continue to sanction rewards within the existing limit of powers, sanctioned, vide Government Order No. C/R6-302/ 94E-9419 dated 11.12.1965.]\n(ii)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 346
        },
        {
            "number": "402",
            "title": "402. Principles to be observe.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 347
        },
        {
            "number": "403",
            "title": "403. Rewards not to be granted in petty cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 348
        },
        {
            "number": "404",
            "title": "404. Officer not eligible for rewards.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 349
        },
        {
            "number": "404A",
            "title": "404A. Rewards to be entered in service books.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "405",
            "title": "405. Period of appeal to be awaited.",
            "chapter": null,
            "content": "406.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 351
        },
        {
            "number": "407",
            "title": "407. Attendance of informer not required.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 352
        },
        {
            "number": "408",
            "title": "408. Rewards to Police Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 353
        },
        {
            "number": "409",
            "title": "409. Employment of Informers.",
            "chapter": null,
            "content": "Confiscations.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 354
        },
        {
            "number": "410",
            "title": "410. Board's Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 355
        },
        {
            "number": "411",
            "title": "411. Permit to legalize possession by purchaser of confiscated articles.",
            "chapter": null,
            "content": "Chapter XI\nRules Regarding the Preparation and Submission of Finger Print Slips by Excise Officers",
            "footnote": "",
            "is_definition": false,
            "sort_order": 356
        },
        {
            "number": "412",
            "title": "412. Definitions.",
            "chapter": null,
            "content": "(b) To take a \"rolled\" impression, the bulb of the finger is placed upon a tin slab over which a thin film of printer's ink has been spread the plane of the nail being at right angles to the plane of the slab, and the finger is then turned over until the bulb surface which originally faced to the left now faces to the right, the plane of the nail being again at right angles to the slab. By this means the ridge surface of the finger between the nail boundaries is inked, and by pressing it lightly upon paper in the same way, that it was pressed upon the inked slab a clear rolled impression of the finger surface is obtained.\n(c) A \"plain\" impression is obtained by placing the bulb of the finger on the inked slab and then impressing it on paper without any turning movement.\n(d) \"Unidentified\" means a person whose residence and antecedents are unknown.\n(e) \"Untraced\" means a person against whom no previous conviction has been traced.\n(f) \"Proficient\" means an officer who has been declared as qualified to take clear and well-rolled impression.\n(g) \"Expert\" means an officer who has been passed and declared as competent to examine, classify, and give an expert opinion on finger impressions.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 357
        },
        {
            "number": "413",
            "title": "413. Appliances used.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 358
        },
        {
            "number": "414",
            "title": "414. Points to be attended to in preparing Finger Print Slips.",
            "chapter": null,
            "content": "(1) A very small quantity of printer's ink should be applied to a clean slab and this should be worked up with the roller in to the thinnest possible film, so that the tin is dimly visible through the ink.\n(2) The fingers of the subject should be wiped clean and dry before operation, in order to remove the slightest trace of perspiration.\n(3) The finger should not be pressed too heavily on the inked slab or subsequently too heavily on the paper, to avoid blurred impression.\n(4) Prints should be taken on the authorized \"finger Print Slip\" Police Form No. 100 (Schedule XLVII-Form No. 79) with necessary changes in manuscript.\n(5) Impressions should always be taken with the tip of the finger pointing to the top of the form.\n(6) For convenience in taking rolled prints the slip should be folded at the line indicated and the fold placed in line with the edge of the table.\n(7) The rolled prints of the right hand should be taken first, each finger being inked, and impressed before the next finger in rotation is inked. When the \"rolled\" prints of the right hand have been finished \"plain\" prints of the four fingers of that hand should be taken simultaneously in the space provided for them in the slip. When the right hand has been done with the operator will proceed to take the \"rolled\" and \"plain\" prints of the left hand in a similar manner.\n(8) When the finger prints of both hands have been taken, the slip will be turned over and the subject's name, residence, and details of convictions filled in.\n(9) The Finger Print Slip of one convict should be completed before that of another is taken up.\n(10) The \"rolled\" prints should show the complete contour of the bulbs of the fingers ; one delta in the case of \"loops\" and two in the case of 'whorls' should be visible.\n(11) The \"rolled\" prints of the upper phalanges of the fingers only should appear on paper, and no impression should project beyond the space allotted for it.\n(12) All names whether of persons or places, should be written very legibly. Entries should be concise and convictions should be noted in chronological order.\n(13) If a finger be missing or so deformed that it cannot be impressed the fact will be noted in the space allotted for that finger, Deformities, cuts and scars interfering with the legibility of the impressions should be clearly described. Finger prints of convicts suffering from open cuts or scars in any of the upper phalanges of the fingers will not be taken (if this can be arranged) until the cuts and scars have healed. In the case of double fingers the prints of both the fingers should be taken if possible, if not the print of the more prominent of the two.\n(14) The Finger Print Slips of females whether sent for \"search\" of for \"record\" should bear the word \"Female\" in red ink on the side of the slip which contains the impressions.\n(15) Finger prints of lepers should not be taken on any account. Persons suffering from contagious and infectious disease should not have their finger prints taken until completely recovered.\n415.\n(a) Persons who are unidentified.\n(b) Persons charged with smuggling of cocaine or opium.\n(c) Persons charged with smuggling of excisable articles from beyond the province.\n(d) Persons believed to be members of organised gangs of smuggler of excisable articles.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 359
        },
        {
            "number": "416",
            "title": "416. Search slip to accompany Finger Print Slips.",
            "chapter": null,
            "content": "417.\n418.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "419",
            "title": "419. Reference to other districts to be made to trace the antecedent of smugglers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 361
        },
        {
            "number": "420",
            "title": "420. Method of proving previous convictions in traced cases.",
            "chapter": null,
            "content": "Note. - It may be noted here that in case of an accused with more than one previous conviction it will generally be sufficient to prove the last conviction only provided that the former convictions were proved in that case and are mentioned in the Judgement.\nNote.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 362
        },
        {
            "number": "421",
            "title": "421. Method of proving the identity of the accused.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 363
        },
        {
            "number": "422",
            "title": "422. Cases traced by the Bureau.",
            "chapter": null,
            "content": "423.\n(a) All persons convicted of smuggling cocaine.\n(b) All persons convicted of smuggling opium.\n(c) All smugglers of excisable articles from outside the province of Bihar and Orissa and convicted in the Province of Bihar and Orissa.\n(d) All persons known to be members of organised gangs of smugglers of excisable articles.\n(e) All persons convicted of offences under the Excise and Opium Acts which do not fall under any of the foreign item, but which are of special importance.\n424.\n425. and 426.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 364
        },
        {
            "number": "427",
            "title": "427. Submission of death, reports.",
            "chapter": null,
            "content": "428. to 440.\nChapter XII\nSecurity\n441.\nRs.\n(1)\nInspectors\n...\n...\n500\n(2)\nSub-Inspectors\n...\n...\n500\n(3)\nHead clerks (including officiating)\n...\n...\n500\n(b) Security to the amount of Rs. 250 will also be taken from the (i) Assistant Sub Inspectors mentioned in the list approved by Commissioner of Excise for acting appointment as Excise sub-inspector and from (ii) Excise clerk, when they begin to officiate as Excise Sub-Inspector. They will be required to pay a further amount of Rs. 250 after they are appointed Excise Sub-Inspectors substantively :\n(c) Security to the amount of Rs. 100 will be taken from (i) Excise Assistant Sub-Inspectors who are not in the list of candidates approved for officiating as Excise Sub-Inspector and from (ii) constables and outsiders who are in the list of candidates enrolled for officiating as Excise Assistant Sub-Inspectors. Constables and outsiders enrolled for officiating as constables will be required to furnish security to the amount of Rs. 50.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 365
        },
        {
            "number": "442",
            "title": "442. After 20 years' service.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 366
        },
        {
            "number": "443",
            "title": "443. Form of security.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 367
        },
        {
            "number": "444",
            "title": "444. Payment of Instalments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 368
        },
        {
            "number": "445",
            "title": "445. Security in land.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 369
        },
        {
            "number": "446",
            "title": "446. Promissory notes where deposited.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "447",
            "title": "447. Return of security.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 371
        },
        {
            "number": "448",
            "title": "448. Stamp and registration fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 372
        },
        {
            "number": "449",
            "title": "449. Security bonds where deposited.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 373
        },
        {
            "number": "450",
            "title": "450. Procedure on transfer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 374
        },
        {
            "number": "451",
            "title": "451. Procedure on promotion.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 375
        },
        {
            "number": "452",
            "title": "452. Register.",
            "chapter": null,
            "content": "Chapter XIII\n[Uniforms]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 376
        },
        {
            "number": "453",
            "title": "453. Uniforms.",
            "chapter": null,
            "content": "(1) Inspectors.\n(1) Inspectors.\nFull dress\nfcgkj mRikn\n(ii) Khaki Pith hat to be worn with breeches by trainees at the Police Training College for riding.\nfcgkj mRikn\nWorking Dress\nfcgkj mRikn\nOR\nOR\n(b) Khaki pith hat; to be worn with departmental brooch badge for riding by trainees at the Police Training College.\n(c) Beret, khaki woollen to be worn with departmental brooch badge and yellow plume by trainees at the Police Training College.\n(2) Sub-Inspectors\n(2) Sub-Inspectors\n(i) Kullah will be silver peaked and fringe of silver wire.\n(ii) Peaked caps will have black straps.\n(iii) Plume or beret cap will be green.\n(iv) Waist strap of bush shirt will have silver plated buckle.\n(3) Assistant Sub-Inspectors\n(3) Assistant Sub-Inspectors\nFull Dress\nFull Dress\nfcgkj mRikn\nfcgkj mRikn\nfcgkj mRikn\nfcgkj mRikn\nSizes\nSizes\n1\n2\n3\n4\nLength at back\n124 cms.\n119 cms.\n114 cms.\n109 cms.\nCircumference at bottom\n160 cms.\n153 cms.\n148 cms.\n143 cms.\nLength of sleeve from middle of neck.\n88 cms.\n85.5 cms.\n83 cms.\n80.5 cms.\n(b) Beret Khaki to be worn with departmental brooch badge and blue plume by trainees at Constables Training School only.\nfcgkj mRikn\nWorking Dress.\nEquipments.\n(4) Excise Constables.\n(4) Excise Constables.\nFull dress\nFull dress\nfcgkj mRikn\nmRikn\nfcgkj mRikn\nWorking Dress\nWorking Dress\nEquipments.\n(5) Orderly Constable of the Commissioner of Excise.\n(5) Orderly Constable of the Commissioner of Excise.\nvkns'kiky] vk;qDr mRikn] fcgkj\nWorking Dress.\nWorking Dress.\n(6) Orderly Constable of the Deputy Commissioner of Excise.\n(6) Orderly Constable of the Deputy Commissioner of Excise.\nvkns'kiky] vk;qDr mRikn] fcgkj\n(7) Departmental Badges, Buttons, Stars etc.\n(a) For Inspectors.\nfcgkj mRikn\nfcgkj mRikn\nfcgkj mRikn\nfcgkj mRikn\n(b) For Sub-Inspectors.\nfcgkj mRikn\nfcgkj mRikn\n(c) For Assistant Sub-Inspector of Excise.\nfcgkj mRikn\nfcgkj mRikn\nfcgkj mRikn\n2.5 cm diameter - for great coats.\n1.9 cm diameter - for coats.\n1.3 cm diameter - for shirts.\n[(d) For Orderly Constables of the Commissioner of Excise and Deputy Commissioner of Excise.\n(e) For Excise Constables\nfcgkj mRikn\nGeneral Instructions\nGeneral Instructions\n[454.\nInstructions for the Supply and Maintenance of Kits of Assistant Sub-Inspectors and Constables.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 377
        },
        {
            "number": "455",
            "title": "455. Distribution of grant for uniforms.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 378
        },
        {
            "number": "456",
            "title": "456. Issue of clothing.",
            "chapter": null,
            "content": "Name of Article.\nNumber.\nPeriod for which each article is expected to\n\t\t\t\tlast.\nJumpers\n...\n2\n1 year\nShirts\n...\n2\n1 year\nShorts\n...\n2\n1 year\nPugrees\n...\n2\n2 years\nKullahs\n...\n2\n1 year\nFringes\n...\n2\n2 years\nPutties\n...\n1 Pair\n2 years\nShoes\n...\n1 Pair\n1 year\nWoollen Jersey\n...\n1\n3 years\nGreat-coat\n...\n1\n5 years\n*Rain coat with cape\n...\n1\n5 years\nHold-all\n...\n1\n5 years\nHaversack\n...\n1\n5 years.\nLeather belt\n...\n1\n8 years.\nRectangular brass belt badge\n...\n1\nBrass personal number\n...\n1\nPugree brooch badge\n...\n1\nBihar Excise shoulder letters\n...\n2\nBrass and wooden articles are expected to last\n\t\t\t\tfor a very long time.\nBihar Excise Bihar flat brass buttons for Jumper.\n...\n7\nThese will be resupplied when accidentally\n\t\t\t\tdamaged, lost etc.\nBihar Excise convex large brass buttons for grerat coat\n...\n5\nButton with Bihar Excise badge\n...\n1\nLathi\n...\n1\n[**Mosquito Net\n...\n1\n3 Years]\n*Note (1) - Rain coats will be supplied to men employed on special duty, to men posted to the districts of Ranchi, Hazaribagh and Palamau, and, at the option of the Excise Superintendents and subject to the availability of funds, to such other men as have to do considerable out door duty during the rains.\n*Note (1)\n**Note (2) - The mosquito net will be supplied to all Excise constables irrespective of any climatic consideration.\n**Note (2)\n(a) The complete kit of an orderly constable of the Commissioner and Deputy Commissioner of Excise will consist of -\nArticles.\nNumber of each article which should be in the\n\t\t\t\tpossession of each orderly constable.\nPeriod for which supplied.\n1.\nKhaki coats\n...\n...\n3\n2 years.\n2.\nKhaki shirts\n...\n...\n3\n1 year.\n3.\nKhaki shorts\n...\n...\n3 pairs\n1 year\n[4.\nKhaki breeches\n...\n...\n3 pairs\n1 year.\n5.\nKhaki pugrees\n...\n...\n3\n2 years.\n6.\nRed Kullahs\n...\n...\n3\n2 years.\n7.\nRed fringes\n...\n...\n3\n2 years.\n8.\nScarlet sash\n...\n...\n1\n4 years.\n9.\nWoollen Jersey\n...\n...\n1\n3 years\n10.\nKhaki serge putties\n...\n...\n2 Pairs\n2 years.\n11.\nKhaki great coat\n...\n...\n1\n6 years.\n12.\nRain coat with hood\n...\n...\n1\n6 years.\n13.\nHaversack\n...\n...\n1\n6 years.\n14.\nHold-all\n...\n...\n1\n6 years.\n15.\nMunda shoes\n...\n...\n1 Pair\n1 year\n16.\nLeather belt\n...\n...\n1\n8 years\n17.\nBelt badge\n...\n...\n1\n18.\nPugree brooch badge\n...\n...\n1\nIndefinite period. To be re-supplied when\n\t\t\t\taccidentally lost or damaged.]\n19.\nShoulder letters\n...\n...\n2\n20.\nBrass buttons\n(a) Flat \"B.E.\"\n...\n...\n19\n(b) Large convex\n...\n...\n5\n21.\nBaton with badge\n...\n...\n1\n(b) A constable transferred from one circle to another will bring his kit with him to the new circle he joins. But if transferred to another district he will return his personal number and belt with badge to the Superintendent of Excise of the district from which he is transferred. He will like-wise return great coat and rain coat and hood if he happens to have these articles in his possession at the time of his transfer from the district. Excise constables working as orderlies under the Commissioner or the Deputy of Commissioner of Excise will return their kits if they are transferred elsewhere.\n(c) A constable re-enlisted or reinstated after dismissal, will, if his clothing has been disposed of, be treated as a newly enlisted man. Clothing of men dismissed should not, however, be disposed of until the result of appeal is known.\n(d) Uniforms supplied to constables dying or leaving the force will become the property of Government, and be taken into store for re-issue.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 379
        },
        {
            "number": "457",
            "title": "457. Uniforms supplied to constable promoted permanently to the rank of Assistant Su.",
            "chapter": null,
            "content": "[(a) The kit of a man enlisted in, or promoted to, the rank of Assistant Sub-Inspector will consist of the following articles :-]\nName of article.\nNumber\nPeriod for which each articles is expected to\n\t\t\t\tlast.\n1.\nPugree Khaki\n...\n...\n2\n2 years.\n2.\nFatigue cap\n...\n...\n2\n2 years\n3.\nKullah\n...\n...\n2\n3 years.\n4.\nFringe\n...\n...\n2\n3 years.\n5.\nShirt\n...\n...\n2\n1 year.\n6.\nShort\n...\n...\n2\n1 year.\n7.\nKhaki drill coat\n...\n...\n2\n1 year.\n8.\nWoollen putty\n...\n...\n1 pair\n1 year.\n9.\nShoe.\n...\n...\n1 pair\n1 year.\n10.\nWoollen jersey\n...\n...\n1\n3 years.\n11.\nAmmunition Boots\n...\n...\n1 pair\n1 year.\n12.\nGreat coat\n...\n...\n1\n6 years.\n13.\n*Rain coat with cap\n...\n...\n1\n5 years.\n14.\nHold-all\n...\n...\n1\n6 years.\n15.\nHaversack\n...\n...\n1\n3 years.\n16.\nLeather Belt\n...\n...\n1\n6 years.\n17.\nMosquito net\n...\n...\n1**\n3 years.\n18.\nCircular Brass Belt clasp\n...\n...\n1\n19.\nPugree Brooch Badge\n...\n...\n1\n20.\nFatigue cap Brooch Badge\n...\n...\n8\nBrass and wooden articles are expected to last\n\t\t\t\tfor a very long time. These will be resupplied when accidentally\n\t\t\t\tdamaged or lost, etc.\n21.\nB.G. Shoulder Letters\n...\n...\n2\n22.\nBihar Excise ½\" convex Brass Buttons\n...\n...\n12\n23.\nBihar Excise ¾\" convex Brass buttons\n...\n...\n5\n24.\nBihar Excise Large Brass buttons\n...\n...\n6\n25.\nButton with Badge\n...\n...\n1\n*1 Note. - Rain coats will be supplied to assistant Sub-Inspectors employed on special duty, to those posted to the districts of Ranchi, Hazaribagh and Palamau, and, at the option of the Excise Superintendents and subject to the available of funds to such other Assistant Sub-Inspectors as have to do considerable out-door duty during the rains.\n*1 Note.\n** Note. - The mosquito net will be supplied to all the Excise Assistant Sub-Inspectors irrespective of any climatic consideration.\n** Note.\n(b) Uniforms of Assistant Sub-Inspectors promoted permanently to the rank of Sub-Inspector will be taken into store for re-issue.\n(c) The uniforms supplied to Assistant Sub-Inspectors dying or leaving the force will become the property of Government and be taken into store for re-issue.\n(d) An Assistant Sub-Inspector transferred from one circle to another will bring his kit with him to the new circle he joins. But if transferred to another district he will return his great coat and rain coat and hood to the Excise Superintendent of the district from which he is transferred.\n458.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "459",
            "title": "459. Great coats.",
            "chapter": null,
            "content": "(a) Great-coats shall be taken back into store by the 15th of March, or latest by the 1st of April. They shall be examined for signs of wear and tear, repaired and washed, if necessary, ironed, neatly folded and carefully stored with quantities of camphor balls, napthalene or neem leaves in and between the various folds till re-issued. Rain coats which shall be taken back into store in October shall be similarly examined and kept neatly folded. While in store, these should be taken out aired and sunned every quarter.\n(b) The issue of a great-coat to a constable is at all times optional with the Superintendent of Excise. Constables receiving great-coats will be held responsible for returning them to store in good condition, due allowance being made for wear and tear. The state of great-coat, when issued, will always be noted in the individual clothing account book (Form 104).\n(c) Care should be taken not to procure or issue coats too small in size, as tightly fitting coats are more likely to be damaged than others, and a loose overcoat is no disadvantage. The coat should also be long enough to protect the legs. The buttons should be securely sewn on with strong thread. Belts will be worn outside the great-coat.\n460.\n(a) The mark will be stamped or written with printing, marking, or other indelible ink or paint upon a small piece of white cloth, which will be sewn on to the uniform in the following positions, so as not to be a disfigurement:-on great-coats under the cape or middle back-seam, close to neck; on jumpers, in the middle of the skirt at the bottom inside; on haversacks immediately over the bottom; on pugrees at a corner near the fringe. Haversack and pugrees may be marked on the fabric itself.\n(b) In the case of clothing re-issued, the old mark will be scored through so as to remain legible, and a new one affixed. The old mark will show that the clothing is second hand.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 381
        },
        {
            "number": "461",
            "title": "461. Repairing.",
            "chapter": null,
            "content": "(a) Every man's kit will be thoroughly overhauled by the tailor at headquarters at least once a year. Boots and shoes too should likewise be repaired annually. The only repairs recommended for boots and shoes are :-half soling, heeling; attaching toe tips; re-eyeletting; restitching of broken upper seems and hobnailing. Every man should come to headquarters at least once in each year for the purpose and should bring in his whole kit. The date of the overhaul of kit will be noted in the individual account book (Form 104).\n(b) When possible, men receiving new jumpers will appear in them before the Superintendent of Excise in order that he may satisfy himself that they fit properly.\n462.\n(a) Each man of more than a year's service should have one new or nearly new suit in which to appear at inspections and on other full-dress occasions. He should have besides a suit for ordinary wear and an old suit for night and fatigue duties.\n[Clothing, if taken proper care of, will last much longer than the prescribed time, and there should be no difficulty in providing every efficient Assistant Sub-Inspector or Constable with enough clothing to enable him to appear well dressed.]\n(b) Men must not be permitted to wear uniform at all times and in all places, and every constable and Assistant Sub-Inspector should have, besides his uniform, a private kit, consisting of a white coat, a pugree and a dhoti of his own for wear when off duty, as is the Custom in the Army and Police.\n463.\n(a) A defect report of kits of their respective staff shall be prepared at the close of every half-year of the calendar year by the Inspectors and Sub-Inspectors after a careful inspections of the kits, and shall be submitted to the Superintendent of Excise not latter than 15th of the month following the close of the half-year in Form No. 140.\n(b) Inspectors will inspect all kits, and especially those which have been reported defective to their subordinate officers, on the occasion of their visits of inspection.\n(c) Similarly, Superintendent of Excise while inspecting Range and Circle records of the district staff will inspect kits, and the Deputy Commissioners of Excise will see, on the occasion of their visits of inspection, if proper attention is paid to this.\n464.\n(a) Each Assistant Sub-Inspector and Constable whose kits are going to be inspected shall appear in his best suit and stand to attention. Before him shall lie stretched and pegged out his hold-all open which shall remain exhibited his other articles of uniform all neatly laid out.\n(b) The Inspecting Officer first see if the Assistant Sub-Inspector or Constable whose kit is being examined is wearing his uniform properly, his dress as a whole is neat and clean and he is keeping up a smart and presentable appearance. Any defect noticed shall immediately be pointed out and explained to the person under scrutiny.\n(c) The Inspecting Officer shall next inspect the kits laid out on the holdall. Each man's kit shall be carefully examined, article by article and compared with the kit book in which a note shall be made of what is missing and what is required to complete the kit and whether clothing had lasted a fair time. Cases of losses through wilful neglect or cases of deliberate misuse, if any noted in the kit book by the Inspecting Officer, shall be reported in the monthly inspection report by the officer submitting the report with the monthly draft pay bill and other defect shall be noted in the six-monthly defect report.\n(d) Having made complete and careful inspection, the Inspecting Officer shall give the order \"squad, close kits\" and the men shall squat down. At the word \"one\" they shall fold up each article carefully and tie up the kits in their hold-alls which they shall hold in their right hand. After each man has completed tying up his kit, the Inspecting Officer shall call out \"two\" where, upon the men shall spring up to attention with their kits in their right hand. On the word \"dismiss\" the men shall disperse.\n(e) Officers below the rank of Superintendent of Excise while inspecting kits of their subordinates should themselves be in proper uniform.\n(f) During the monthly inspection of kits required to be made under rule laid down in the first paragraph of Rule 463, the instructions contained in sub-paragraphs (a) and (e) above need not be followed too rigidly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 382
        },
        {
            "number": "465",
            "title": "465. When submitted.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 383
        },
        {
            "number": "466",
            "title": "466. Period of clothing must last.",
            "chapter": null,
            "content": "467.\n468.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 384
        },
        {
            "number": "469",
            "title": "469. Returned clothing.",
            "chapter": null,
            "content": "(1) Serviceable, i.e., fit for re-issue for ordinary use, or of ¾ or ½ value, as the case may be; or\n(2) Partially serviceable, i.e, fit for re-issue, for night duty or rough work only, and of half value; or\n(3) Unserviceable-\n(a) The clothing of men who have suffered from infectious diseases will invariably be declared \"unserviceable\", and be destroyed.\n(b) Articles requiring renovation should, where possible, be re-dyed and re-trimmed before re-issue.\n(c) Clothing declared to be \"unserviceable\" will be disfigured (if necessary) and sold by auction to the public, or, if no value may be destroyed.\n(d) Old jumpers may advantageously be cut down into under vests with short sleeves, and be presented to constables to be worn under other jumpers, to protect them from perspiration and for warmth.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 385
        },
        {
            "number": "470",
            "title": "470. Leave.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 386
        },
        {
            "number": "471",
            "title": "471. Purchase.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 387
        },
        {
            "number": "472",
            "title": "472. Indent.",
            "chapter": null,
            "content": "Ft.\ninch.\nFt.\ninch.\nNo.1 for tall men say from\n5\n9\nto\n6\n0\nNo. 2, for men of medium size say from\n5\n7\nto\n5\n9\nNo. 3, for short men, say from\n5\n5\nto\n5\n7\n(a) Boots and shoes can be had in sizes 3 to 12 and in fittings, 4, 5 and 6. Special size boots and shoes can be made to order. \"Size\", indicates the length of the feet and \"fitting\" the girth. Measurement should be taken with the help of an inch tape from the heel to the longest-toe. Men whose feet are being measured should be asked to stand erect with their feet on the inch tape on an even board or floor throwing full weight of their bodies on their feet. The measurement of fitting should be taken by passing the inch tape round the feet and leg at joint (about 3 inches from the toe) a instep (about 5 inches from the toe) at heel (from the extreme bottom of the heel round the upper angle of feet and leg) and at ankle (about 5 ½ inches from the heel). Scale of measurement in the form as shown below should be called for from the firms supplying the footwear and sizes and fitting indicated on the inch tape with the corresponding size and fitting in the scale of measurement should be noted in the indent to avoid misfit.\nFoot length by inch tape.\nLength. Boot required.\nSizes and fittings\nJoints\nInstep.\nHeel.\nAnkle.\nIn inches\nIn size.\nIn-inches\nInches.\nInches.\nInches.\nInches.\n8 ½\n3...9 ⅓\n3-4...\n8 ¼\n8 ¾\n12\n7 ¾\n3-5...\n8 ½\n9\n12 ⅜\n8\n3-6...\n8 ¾\n9 ¼\n12 ¾\n8 ½\nFor boots-Length of feet, joint, instep, heel and ankle.\nFor Derby shoes-Length of feet, joint, instep and heel.\nFor Munda shoes-Length of feet, joint and instep.\n473.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 388
        },
        {
            "number": "474",
            "title": "474. Taking delivery.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 389
        },
        {
            "number": "475",
            "title": "475. Committee.",
            "chapter": null,
            "content": "476.\n477.\n[478. Payment.\n479.\n480.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "481",
            "title": "481. Individual account.",
            "chapter": null,
            "content": "Chapter XIV\nForms, Registers and Returns\n[482.\n[483.\n[484.\n[485.\nA. Registers to be Maintained in District Excise Office.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 391
        },
        {
            "number": "1",
            "title": "1. Register of excisable articles imported/exported/transported under bond (Excise Forms No. 65).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 392
        },
        {
            "number": "2",
            "title": "2. Register of licence fees for auction shops (Excise Form no. 66.)",
            "chapter": null,
            "content": "(1) No entry should be made in column 3 of the register after the year commences while all payments prior to 1st April, even if they are for licences fees that do not fall due till April, May etc. are to be entered in that column. An advance fee collection in May (e.g. for a shop settled in May) is to be shown in column for May and not in the column headed paid in advance; on the other hand licence fees for April paid on 30th March, should be entered in the column headed, paid in advance.\n(2) The columns headed 'April', 'May', 'June' etc., in the register of licences are intended to show Collections in April, 'Collections in May', 'Collections in June' and so on (including advance fee collections made in such months) and such figures, it is clear, very often differ from Collections for April, Collections for May, 'Collections for June' and so on. If for example Rs. 100 licence fee due for a shop on the 1st May is not paid till the 4th June, this payment although for the month of May, is to be entered in column headed 'June'.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 393
        },
        {
            "number": "3",
            "title": "3. Register of licence fees for sliding scale shops (Excise Form No. 66-A).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 394
        },
        {
            "number": "4",
            "title": "4. Register of memorandum of demand, collection etc. (Excise Form No 67).",
            "chapter": null,
            "content": "5.\n6.\n7.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 395
        },
        {
            "number": "8",
            "title": "8. Register of comparative figures of consumption of excisable articles Excise Form No. 70A.",
            "chapter": null,
            "content": "9.\n10.\n11.\n12.\n(1) The irregularity reports received from Inspecting Officers should be entered in the misconduct register in one serial order for the file of whole district and the said number of the register indicated on the top of the order sheet attached to the record.\n(2) A statement shall be prepared at the end of the misconduct register for each Inspecting Officers separately in the following form :-\n(i) Serial number of the reporting officer.\n(ii) Name and kind of shop.\n(iii) Number assigned to the register of misconduct.\n(iv) Nature of irregularity.\n(1) The entries should be, serially numbered. A small portion of column 1 may be ruled off for giving the serial number.\n(2) As soon as a serious irregularity report or any complaint on which punishment may be awarded to a vendor is received, it should be entered in the register in the serial order.\n(3) In column 3, a reference to the report on which the entry is made should also be noted e.g., Sadar Sub-Inspector's Report No. 6, dated the 4th May, 1953.\n(4) The order entered in column 4 should be initialled by the Excise Superintendent.\n(5) The number and date of challan with which composition fees were paid in the treasury should be entered in the remarks column.\n(6) At the end of the register an index should be prepared in alphabetical order of the name of the shop.\n(7) A pending list of cases shall be prepared at the end of each month after the last entry for the month. A case should not be treated as disposed of until the composition fee imposed is realised.\n13.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 396
        },
        {
            "number": "14",
            "title": "14. Register of claims for refund (Excise Form No. 75).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 397
        },
        {
            "number": "15",
            "title": "15. Register of tari demands (Excise Form No. 93)",
            "chapter": null,
            "content": "(a) Separate pages at the end of the register should be allotted for noting the demands and collections of tari shops settled after June.\n(b) The heading of column 5 of the register, viz , \"Demand for advance kist\" should be changed in manuscript into \"Demand for the month of settlement.\"\n(c) The payment made by the licensee should be noted in the appropriate columns of the register as usual. It is presumed that the whole amount of the demand excluding that for December is noted at the time of settlements for shops settled after June.\n(d) The totals of the demands for the shops so settled as well as of the payments made should be added below the totals of demands and collections of shops settled up to June and grand total struck.\n16.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 398
        },
        {
            "number": "17",
            "title": "17. Register of cases (Excise Form No. 101)",
            "chapter": null,
            "content": "(1) Dates of receipt of confiscated articles.\n(2) Dates of their disposal with full details of the number of cases.\n(3) If the articles were destroyed, give date and hour of destruction.\n(4) Initial of the officer destroying the same.\nWith a view to find out at a glance the state of detection work an abstract of the cases may be kept at the end of the case register in the following form ;-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 399
        },
        {
            "number": "1",
            "title": "1. Serial no.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "2",
            "title": "2. Months.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 401
        },
        {
            "number": "3",
            "title": "3. Illicit distillation, manufacture, possession of illicit distilled liquor, materials, apparatus, implements, vessels, etc. for distillation of illicit liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 402
        },
        {
            "number": "4",
            "title": "4. Unlicensed sale of country spirit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 403
        },
        {
            "number": "5",
            "title": "5. Unlawful export/import and transport of country liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 404
        },
        {
            "number": "6",
            "title": "6. Illicit possession and sale of country spirit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 405
        },
        {
            "number": "7",
            "title": "7. Smuggling of illicit opium",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 406
        },
        {
            "number": "8",
            "title": "8. Illicit possession of opium and cultivation of poppy plants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 407
        },
        {
            "number": "9",
            "title": "9. Unlawful sale and possession of opium.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 408
        },
        {
            "number": "10",
            "title": "10. Illicit cultivation of hemp plant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 409
        },
        {
            "number": "11",
            "title": "11. Unlawful import, transport, export of ganja and bhang .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "12",
            "title": "12. Unlicensed sale of ganja and bhang .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 411
        },
        {
            "number": "13",
            "title": "13. Unlicensed sale of tari.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 412
        },
        {
            "number": "14",
            "title": "14. Illicit possession of tari.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 413
        },
        {
            "number": "15",
            "title": "15. Illicit manufacture of tari.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 414
        },
        {
            "number": "16",
            "title": "16. Unlicensed sale of cocaine.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 415
        },
        {
            "number": "17",
            "title": "17. Illicit possession of cocaine.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 416
        },
        {
            "number": "18",
            "title": "18. Smuggling of cocaine.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 417
        },
        {
            "number": "19",
            "title": "19. Unlicensed sale of other articles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 418
        },
        {
            "number": "20",
            "title": "20. Breach of condition of licences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 419
        },
        {
            "number": "21",
            "title": "21. Illicit tapping of tari and khajoor trees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 420
        },
        {
            "number": "22",
            "title": "22. Illicit possession of bhang .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 421
        },
        {
            "number": "23",
            "title": "23. Total.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 422
        },
        {
            "number": "24",
            "title": "24. Remarks.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 423
        },
        {
            "number": "18",
            "title": "18. Register of security deposits of Excise Officers (Excise Form No. 104).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 424
        },
        {
            "number": "19",
            "title": "19. Register of security deposits of excise vendors (Excise Form No. 103A).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 425
        },
        {
            "number": "20",
            "title": "20. Register of receipt and issue of uniforms and individual clothing account (Excise Form No. 104).",
            "chapter": null,
            "content": "21.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 426
        },
        {
            "number": "22",
            "title": "22. Register of Challans (Excise Form No. 106).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 427
        },
        {
            "number": "23",
            "title": "23. Register of stores (Excise Form No. 107).",
            "chapter": null,
            "content": "The Form\nDate of check.\nDesignation and initial of the checking officer\nRemarks.\n1\n2\n3",
            "footnote": "",
            "is_definition": false,
            "sort_order": 428
        },
        {
            "number": "24",
            "title": "24. Individual accounts of stores (Excise Form No. 107A)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 429
        },
        {
            "number": "25",
            "title": "25. Register of non-payment, late payment, etc. of licence fees (Excise Form No. 132).",
            "chapter": null,
            "content": "26.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 430
        },
        {
            "number": "27",
            "title": "27. Register of waiting list of Assistant Sub-Inspectors and peons (Form No. 149 B).",
            "chapter": null,
            "content": "28.\n29.\n30.\n31.\n32.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 431
        },
        {
            "number": "33",
            "title": "33. Order Book.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 432
        },
        {
            "number": "34",
            "title": "34. Register of defects.",
            "chapter": null,
            "content": "Date of inspection\nName of the Inspecting Officer\nNature of defects noticed\nAction taken thereon\nDate of removal of defect or carrying out the\n\t\t\t\tinstruction.\n1\n2\n3\n4\n5",
            "footnote": "",
            "is_definition": false,
            "sort_order": 433
        },
        {
            "number": "35",
            "title": "35. History of services.",
            "chapter": null,
            "content": "Serial No.\nName\nPay\nDate of joining the district\nStation and date of Joining\nTime spent on leave\nRemarks.\n1\n2\n3\n4\n5\n6\n7",
            "footnote": "",
            "is_definition": false,
            "sort_order": 434
        },
        {
            "number": "36",
            "title": "36. Acquittance roll of pay (Schedule LIII, Form No. 188-A)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 435
        },
        {
            "number": "37",
            "title": "37. Acquittance roll of travelling allowance (Schedule LIII, Form No. 188-A).",
            "chapter": null,
            "content": "38.\n39.\n40.\n41.\n42.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 436
        },
        {
            "number": "43",
            "title": "43. Bill Register (Schedule LIII, Form No. 228).",
            "chapter": null,
            "content": "44.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 437
        },
        {
            "number": "45",
            "title": "45. Register of letters issued (Schedule LIII, Form No.2).",
            "chapter": null,
            "content": "46.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 438
        },
        {
            "number": "47",
            "title": "47. Register of landed property (Schedule LIII, Form No. 74).",
            "chapter": null,
            "content": "48.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 439
        },
        {
            "number": "49",
            "title": "49. Register of regular contingencies (Schedule LIII, Form No. 205) or (Form 10 A.G.B. & O.)",
            "chapter": null,
            "content": "50.\n51.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 440
        },
        {
            "number": "52",
            "title": "52. Register of locks (Schedule XIV, Form No. 48).",
            "chapter": null,
            "content": "53.\n54.\n55.\n56.\n57.\nNature of Excise shops.\nDate and time of closure.\nReasons of closure.\nMonthly licence fees.\nAmount of compensation as recommended by\n\t\t\t\tCollector.\nNo. and date of letter issued to Excise\n\t\t\t\tCommissioner for sanctioning compensation.\nPayable in cash (a)\nAdjustable towards license fee. (b)\n1\n2\n3\n4\n5\n6\nAmount of compensation sanctioned by Commissioner\n\t\t\t\tof Excise with number and date of his letter.\nVoucher no. and date of drawing money from the\n\t\t\t\ttreasury.\nDate of payment.\nMonth of licence fees in which amount of\n\t\t\t\tcompensation was adjusted in case no cash payment was made\nRemarks\n(a) Payable in cash\n(b) Adjustable towards licence fees.\n7\n8\n9\n10\n11\n58.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 441
        },
        {
            "number": "59",
            "title": "59. Register of records deposited in the record-room.",
            "chapter": null,
            "content": "Serial\nParticulars\nYear\nVolume\nClass of paper\nSignature of the receiving clerk\nRemarks\n1\n2\n3\n4\n5\n6\n7",
            "footnote": "",
            "is_definition": false,
            "sort_order": 442
        },
        {
            "number": "60",
            "title": "60. Ephemeral character roll (Schedule LIII, Form No. 83).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 443
        },
        {
            "number": "61",
            "title": "61. List of markets and fair days.",
            "chapter": null,
            "content": "62.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 444
        },
        {
            "number": "63",
            "title": "63. Register of petition (Form No. 27, Board's Miscellaneous).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 445
        },
        {
            "number": "64",
            "title": "64. Register of court fee (From No. 27, Board's Miscellaneous).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 446
        },
        {
            "number": "65",
            "title": "65. Register of demands and collections of duty on Mritsanjivani manufactured.",
            "chapter": null,
            "content": "Date of distillation\nSpirit manufactured.\nB.G.\nTemp.\nIndication\nStrength\nL.R Gallons.\nRate of duty\n1\n2\n3\n4\n5\n6\n7\nDate of distillation\nDemand.\nCurrent.\nAmount collected\nNumber of challan or M.O.R. through which\n\t\t\t\tcollection was made.\nRemarks\n1\n8\n9\n10\n11",
            "footnote": "",
            "is_definition": false,
            "sort_order": 447
        },
        {
            "number": "66",
            "title": "66. Register of demand and collection of supervision cost of staff (Bonded warehouse ganja and cultivation)",
            "chapter": null,
            "content": "Month\nNumber of staff\nPeons\nA.S.I.\nS.I.\nInspector.\nSuperintendent\n1\n2\n3\n4\n5\n6\nDemand\nCollection.\nPrevious arrear.\nCurrent demand.\nTotal demand\nCollection amount of current demand\nAdvance collection\nExcess collection\n7\n8\n9\n10\n11\n12\nBalance\nPrevious arrear.\nArrear on account of current demand\nTotal arrear.\nRemarks\n13\n14\n15\n16",
            "footnote": "",
            "is_definition": false,
            "sort_order": 448
        },
        {
            "number": "67",
            "title": "67. Register of Book in the district.",
            "chapter": null,
            "content": "Serial No.\nName of books.\nApproximate price of the books.\nPlace and name of officer having the books.\nDate of issue of such books.\n1\n2\n3\n4\n5\nDate of return of such books.\nInitial of Excise Head clerk in token of\n\t\t\t\tverification of books.\nInitial of Excise Superintendent in token of\n\t\t\t\tverification of books.\nRemarks\n6\n7\n8\n9\n68.\nSerial No.\nNumber & date of objection.\nItem number\nNumber and date of vouchers\nRemarks\n1\n2\n3\n4\n5\nAmount under objection\nDate on which audit objection was received.\nDate on which the final reply was sent\nHow disposed of.\nRemarks.\n6\n7\n8\n9\n10\nSerial no.\nNumber and date of inspection report.\nItem no.\nParticulars.\nAmount under objection\nNature of irregularity.\nDate on which inspection report was received.\nDate on which it was finally disposed of.\nHow disposed of.\nRemarks\n69.\nB. Registers To Be Maintained In The Distillery",
            "footnote": "",
            "is_definition": false,
            "sort_order": 449
        },
        {
            "number": "1",
            "title": "1. Register of transport of spirit Issued to warehouse (Form No. 65)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 450
        },
        {
            "number": "2",
            "title": "2. Register of stills (Form No. 80).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 451
        },
        {
            "number": "3",
            "title": "3. Register of guard duty (Form No. 81).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 452
        },
        {
            "number": "4",
            "title": "4. Register of materials used, wash set up and spirits produce (Form No. 82).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 453
        },
        {
            "number": "5",
            "title": "5. Register of quantity of spirits collected in the receivers (Form No. 83)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 454
        },
        {
            "number": "6",
            "title": "6. Register of spirit received into each vat or store cask (Form No. 84)",
            "chapter": null,
            "content": "Date on which leakage was detected\nParticulars of such leakages\nDamage on which reports made to the Excise\n\t\t\t\tSuperintendent and spirit contractor\nDate on which leakage was repaired\nTotal loss in proof from the date of leakage to\n\t\t\t\tthe date of its stoppage\nDate of last painting of the vat\n1\n2\n3\n4\n5\n6",
            "footnote": "",
            "is_definition": false,
            "sort_order": 455
        },
        {
            "number": "7",
            "title": "7. Register of weighment for casks and drums filled from vats (Form No. 85)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 456
        },
        {
            "number": "8",
            "title": "8. Register of cask gauging (Form No. 87).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 457
        },
        {
            "number": "9",
            "title": "9. Register of balance account of spirits in hand and summary of transaction, (Form No. 88).",
            "chapter": null,
            "content": "10.\n11.\n12.\n13.\n14.\n15.\n16.\n17.\n18.\n19.\n20.\nC. Registers to be Maintained in the Country Spirit Warehouse",
            "footnote": "",
            "is_definition": false,
            "sort_order": 458
        },
        {
            "number": "1",
            "title": "1. Register of passes for transport, export of excisable articles for which duty has been paid or on which no duty is levied (Form No. 68).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 459
        },
        {
            "number": "2",
            "title": "2. Register of licence fee statement (Form No. 66 B)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 460
        },
        {
            "number": "3",
            "title": "3. Register of spirits received into, reduced or blended in and issued from each vat or store cask (Form No. 84)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 461
        },
        {
            "number": "4",
            "title": "4. Register of issue by weighment (Form No. 85)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 462
        },
        {
            "number": "5",
            "title": "5. Register of casks and drums of spirit received (Form No. 86)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 463
        },
        {
            "number": "6",
            "title": "6. Register of cask gauging (Form No. 87)",
            "chapter": null,
            "content": "Date and hour\nNo. and date of pass\nNo. of cask or drum\nGross\nTare\nNet\nTemperature\nHydro-meter indication\nStrength\nBulk gallon\nL.P.\nIncrease\nDeficiencies\nTransferred\nBalance\nStorage\nRacking\nTo which vat\nBulk gals\nL.P.\nBulk gals\nL.P.\nRemarks\nTotal receipt in L.P. gallon\nTransferred to vats in L.P. gallon.\nTotal wastage in L.P. gallon.\nTotal increase in L.P. gallon.\nBalance in L.P. Gallon.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 464
        },
        {
            "number": "7",
            "title": "7. Balance account of the spirit in hand and summary of transaction (Form No. 88).",
            "chapter": null,
            "content": "April\n...\n...\n...\n...\n0.43\npercent.\nMay\n...\n...\n...\n...\n0.24\npercent.\nTotal\n...\n...\n...\n...\n0.51\npercent.\nJune\n...\n...\n...\n...\n0.20\npercent.\nTotal\n...\n...\n...\n...\n0.61\nPercent.\nand so on.\nThe minimum stock\n\t\t\t\tprescribed and the no. and date of the order under which it was\n\t\t\t\tprescribed.\nThe date on which the\n\t\t\t\tstock fell below the prescribed minimum.\nThe date on which the\n\t\t\t\tstock was replenished noting the pass no. with date when the\n\t\t\t\tstock arrives.\nThe date on which\n\t\t\t\tnotices were served on the spirit contractor to replenish the\n\t\t\t\tstock.\nRemarks.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 465
        },
        {
            "number": "8",
            "title": "8. Balance account of spirit in hand and summary of transaction (Register No. 88-A).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 466
        },
        {
            "number": "9",
            "title": "9. Daily account of country spirit issued to retail shops (Form No. 88).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 467
        },
        {
            "number": "10",
            "title": "10. Register of gauging tabulation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 468
        },
        {
            "number": "11",
            "title": "11. Register of defects.",
            "chapter": null,
            "content": "Nature of defects.\nDate on which the defect was noticed.\nRemarks (showing the position at the time of submission, etc.)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 469
        },
        {
            "number": "12",
            "title": "12. Cash book.",
            "chapter": null,
            "content": "13.\n14.\n15.\nD. Registers to be Maintained in a ganja and bhang Warehouse",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "1",
            "title": "1. Register of receipt of ganja and bhang at a ganja or bhang warehouse (Form No. 65).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 471
        },
        {
            "number": "2",
            "title": "2. Register of licence-fees statement (Form No. 66-B).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 472
        },
        {
            "number": "3",
            "title": "3. Register for transport/export of ganja or bhang (Form No. 68).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 473
        },
        {
            "number": "4",
            "title": "4. Register of issues of ganja or bhang to retail shops from a warehouse (Form No. 97).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 474
        },
        {
            "number": "5",
            "title": "5. Register of daily abstract of receipts and expenditure of ganja or bhang stored in a warehouse (Form No. 99).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 475
        },
        {
            "number": "6",
            "title": "6. Register of ganja or bhang received into and issued from each permanent steel box (Form No. 99-A).",
            "chapter": null,
            "content": "Box no.\nTare of the box.\nDate of verification of the tare\nDesignation of the officer verifying the tare.\nRemarks.\n7.\n8.\n9.\n10.\nE. Registers to be Maintained in India Made Foreign Liquor Warehouses\nF. Registers to be Maintained in the State ganja Warehouse.\n1.\n2.\n3.\n4.\n5.\n6.\n7.\n8.\n9.\n10.\nG. Registers to be Maintained by the Superintendent In Charge of the ganja Field\n1.\n2.\n3.\n4.\n5.\n6.\n7.\n8.\n9.\n10.\n11.\n12.\n13.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 476
        },
        {
            "number": "14",
            "title": "14. Register of manufacture and despatch of ganja for each field (Form No 65-B).",
            "chapter": null,
            "content": "Year of manufacture\nNo. of licence of cultivation\nTotal quantity manufactured in the year\nQuantity despatched to central warehouse\nDate of despatch\nBalance\nRemarks\nH. Register to be Maintained in a Bonded Laboratory\nI. Registers and Forms to be Maintained in the Office of the Range Inspector.\nJ. Registers and Forms to be Maintained by the Circle Sub-Inspector.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 477
        },
        {
            "number": "1",
            "title": "1. Work done statement (Form No. 119).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 478
        },
        {
            "number": "2",
            "title": "2. Register of tari shops (Form No. 117-A).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 479
        },
        {
            "number": "3",
            "title": "3. Petrol Register (Form No. 117-C).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 480
        },
        {
            "number": "4",
            "title": "4. Application Register (Form No. 117-A).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 481
        },
        {
            "number": "5",
            "title": "5. Register of account of collection of tari licence-fees (Form No. 93-A).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 482
        },
        {
            "number": "6",
            "title": "6. Guard file containing statement of consumption of country spirit and drug shop (Forms Nos. 153 and 154).",
            "chapter": null,
            "content": "K. Registers to be Maintained by Special Sub-Inspector of Excise.\nL. The Special Excise Assistant Sub-Inspector (holding independent charge of Special Centre) will maintain all registers except items Nos. 2 and 4 of the list K.\n486.\nItems.\n[Head under which adjusted.]\nFines realized under the Excise and Opium Acts by orders of\n\t\t\t\tthe Criminal Courts.\nXVII-\nAdministration of justice- General fees, fines and\n\t\t\t\tfirefighters and other miscellaneous fees and fines.\nSale-proceeds of stationery boxes.\nLII-\nMiscellaneous-sale of old stores and materials.\nDitto Excise account forms and books.\nXLIX-\nStationery and Printing-Sale of excise account forms.\nDitto gallon measures\nX-\nExcise-Miscellaneous.\nDitto waste paper\nLII-\nMiscellaneous.\nDitto fruits, trees, etc., within the Excise Office Compound.\nX-\nExcise, if realised by Excise Office.\nSale-proceeds of gunny covering of opium boxes, etc.\nLII-\nMiscellaneous, as it is not always practicable to distinguish\n\t\t\t\tbetween gunny coverings of opium and other boxes.\nSale-proceeds of locks...\nX-\nExcise, if sold by the Excise Department.\nDitto distillery shed and buildings.\nX-\nExcise, if the sales are effected under the orders of the\n\t\t\t\tExcise Department.\nDitto measuring glasses\nX-\nExcise\nDitto old furniture\nX-\nExcise\nDitto old stores and materials of distillery buildings.\nX-\nExcise, if the sales are effected under the order of the\n\t\t\t\tExcise Department.\nDitto opium boxes\nLII-\nMiscellaneous, as it is not always practicable to distinguish\n\t\t\t\thas been received from others at the time of sale.\nRent of distillery, country spirit, warehouse buildings,\n\t\t\t\tattached quarters and land belonging to Government.\nXXXVII-\nCivil works-Rent of buildings,\nRent of Ganja and Bhang warehouse belonging to\n\t\t\t\tGovernment.\nXXXVII-\nCivil Works-Rent of buildings.\nExcise fee levied by Revenue authorities.\nX-\nExcise\nSale-proceeds of articles confiscated under the Excise and\n\t\t\t\tOpium laws.\nX-\nExcise\nCharges\nCost of country stationery\n68-\nStationery and Printing.\nCost of Superior bindings of library books.\n10-\nExcise\nRewards on confiscation of opium\n10-\nExcise\n487.\n(1) Sale-proceeds of fruit-trees, etc., within the Excise Office compound, if realised by Excise Officer.\n(2) Sale-proceeds of locks, distillery sheds and buildings, measuring glasses, old furniture, old stores and materials of distillery buildings and other articles, if the sales are effected under the orders of the Excise Department.\n(3) Fees for duplicate of licences.\n(4) Fees for ganja and bhang import passes.\n(5) Any money realised by sale of articles confiscated under the Excise and Opium Laws.\n488.\nMinor heads adopted by the Auditor-General.\nDetailed heads opened by the Accountant General,\n\t\t\t\t\tBihar.\nCorresponding heads in Excise Returns Nos. 142\n\t\t\t\t\tand 144.\n1\n2\n3\nI.\nCountry spirit\n(a) Distillery spirits :-\n(i) Licence fees\nI. (a) Distillery shops- licence fee.\n(ii) Duty\nI. (a) Distillery shop- Duty.\n(b) Outstill Licence fees\nI. (b) Outstill shops.\nII.\nCountry fermented liquor.\n(a) Pachwai-\nV- Pachwai-\nLicence fees (Including fees for homebrewing).\n(a) Retail. (b) Home brewing.\n(b) Toddy-\n(i) Tree tax\nIV- Tari (c) Rent of toddy trees.\n(ii) Licence fees (including rent\n\t\t\t\t\tof trees).\nIV- Tari (a) Fermented. (b) Unfermented.\nIII.\nMalt liquors\n(a) Licence fees\nIII-Beer brewed in India - Licence fees.\n(b) Duty\nDuty.\nIV.\nWines and spirits (foreign liquors other than beer, medicated\n\t\t\t\t\twines and commercial spirits).\n(a) Licence fees\nII-Foreign Liquors-\n(a) Wholesale. (b) General Retail off. (c) General\n\t\t\t\t\tretail on and off. (d) Hotel retail. (e) Restaurant. (f)\n\t\t\t\t\tLate-closing. (g) Bar. (h) Bars for theaters, etc. (i)\n\t\t\t\t\tRailway Refreshment Rooms. (j) Dining Cars. (k) Steamer\n\t\t\t\t\tretail (l) Canteen. (m) Compounding and Blending. (n)\n\t\t\t\t\tBottling.\n(b) Duty\nII-Foreign Liquors Duty.\nV.\nReceipts from commercial spirits including denatured spirits\n(a) Licence fee\nII-Foreign Liquors- (m)\n\t\t\t\t\tMedicated wines.\nVI-Denatured Spirits- (a) Wholesale. (b) Retail. (c)\n\t\t\t\t\tUse of storage.\nVI.\nOpium\n(a) Licence fees\nX-Opium- (a) Opium manufactured Licence fees. (b)\n\t\t\t\t\tDruggists' permits. (c) Poppy heads.\n(b) Sale-proceeds of excise opium\nX-Opium (a) Opium manufactured-Sale- proceeds of opium, i.e.,\n\t\t\t\t\tthe whole sale-proceeds at the rate of issue-price fixed by\n\t\t\t\t\tGovernment.\nVII.\nHemp and other drugs\n(1) Ganja-\n(a) Licence fees\nVII- Ganja -Licence fees.\n(b) Duty\nVII- Ganja -Duty.\n(2) Bhang-\nVIII- Siddhi or Bhang - Licences fees-\n(a) Licence fees\n(a) Retail. (b) Druggists' permits.\n(b) Duty\nVIII- Siddhi or Bhang - Duty.\n(3) Sale-proceeds of Ganja and Bhang.\nSpecial head for Sambalpur only-Sale-proceeds of Ganja and Bhang.\n(4) Cocaine Licence fees.\nXI- Cocaine -Licence fees.\nVIII.\nFines, confiscations and miscellaneous.\n(a) Fines and confiscations. (b) Other sources.\nXII-Miscellaneous.\nIX.\nService payments for recovery.\n...\nTotal ...\n...\nX.\nDeduct... Refunds...\n...\nNet total...\n...\n489.\nChapter XV\nMiscellaneous Buildings",
            "footnote": "",
            "is_definition": false,
            "sort_order": 483
        },
        {
            "number": "490",
            "title": "490. Excise buildings on Public Works Department books.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 484
        },
        {
            "number": "491",
            "title": "491. Commissioner's power of sanction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 485
        },
        {
            "number": "492",
            "title": "492. By whom constructed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 486
        },
        {
            "number": "493",
            "title": "493. Procedure required from Collector for new buildings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 487
        },
        {
            "number": "494",
            "title": "494. Procedure of Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 488
        },
        {
            "number": "495",
            "title": "495. List of Excise buildings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 489
        },
        {
            "number": "496",
            "title": "496. Commissioner's power of sanction to rent and taxes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 490
        },
        {
            "number": "497",
            "title": "497. And to office rent.",
            "chapter": null,
            "content": "When the accommodation is provided in a separate building.\nRs. 100 a month.\nWhen the accommodation is provided in a building partly used\n\t\t\t\tas a private residence.\nOne half the total rent, subject to a maximum of Rs. 45 a\n\t\t\t\tmonth.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 491
        },
        {
            "number": "498",
            "title": "498. Rents, etc. how credited.",
            "chapter": null,
            "content": "Locks",
            "footnote": "",
            "is_definition": false,
            "sort_order": 492
        },
        {
            "number": "499",
            "title": "499. Chubb's locks how procured.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 493
        },
        {
            "number": "500",
            "title": "500. Register of locks.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 494
        },
        {
            "number": "501",
            "title": "501. Old lock.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 495
        },
        {
            "number": "502",
            "title": "502. Board's Rules.",
            "chapter": null,
            "content": "A-unmarked to be retained for ever;\nB-to be marked with the letter B, and retained for 12 years;\nC-to be marked with letter C, and to be destroyed after 2 years;\nD-to be marked with the letter D, and disposed of in accordance with the Rules laid down in Chapter N, Rules 227 to 230, of the Manual, (To this class fall only exhibits in case-records; such papers are very seldom met with in the work of this Excise Department).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 496
        },
        {
            "number": "503",
            "title": "503. The marking and destructions of Excise records.",
            "chapter": null,
            "content": "The Supply and Custody of Forms",
            "footnote": "",
            "is_definition": false,
            "sort_order": 497
        },
        {
            "number": "504",
            "title": "504. Board's Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 498
        },
        {
            "number": "505",
            "title": "505. Saleable forms and account books.",
            "chapter": null,
            "content": "[506. Duties of Excise Superintendent.\nService-Books.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 499
        },
        {
            "number": "507",
            "title": "507. Service-books for whom required, and contents.",
            "chapter": null,
            "content": "508.\n509.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 500
        },
        {
            "number": "510",
            "title": "510. When officers transferred.",
            "chapter": null,
            "content": "511.\n(ii) The date of commencement of service in any appointment will be the date from which an officer draws, the pay of an appointment, and the date of termination, the date up to which he draw such pay. Periods occupied in transit from one appointment to another will be reckoned as service in the appointment, the pay of which the officer is allowed during transit.\n(iii) The service-books in each office should be taken up for verification in July/ January* of every year and also as prescribed in clause (i) above by the head of the office who, after satisfying himself that the services of the officer concerned are correctly recorded in his service-book in conformity with the above instruction, should record a certificate to that effect therein under his signature.\n(iv) The verifying officer should sign a certificate across the body of service-book in the following words :-\n\"Services verified up to from...................(pay\tbills, acquittance rolls and similar records to be specified, by reference to which the verification was made).\"\n(v) In regard to periods of service which cannot be verified from office records, such as pay bills, acquittance rolls, etc., an affidavit of the officer concerned and evidence to the service-book, with the opinion of the then head of the office, as to whether the period in question should be admitted or not.\n(vi) The head of the office, in recording the annual certificate of verification agreeably to clause (iii) above, should, in the case of any portion of service that cannot be verified from office records, distinctly state that for the excepted periods (naming them) a statement in writing by the officer as well as record of the evidence of his contemporary employees is attached to the book.\n* January in Old edition.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 501
        },
        {
            "number": "512",
            "title": "512. Excise map.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 502
        },
        {
            "number": "513",
            "title": "513. Table of distance.",
            "chapter": null,
            "content": "Measures",
            "footnote": "",
            "is_definition": false,
            "sort_order": 503
        },
        {
            "number": "514",
            "title": "514. Supply of gallon measure.",
            "chapter": null,
            "content": "Date\nTime of taking out the measure from the box.\nWhy taken out.\nTime of re-storing it to box.\nName and designation of officer taking it out.\nSignature of the Officer in token of having\n\t\t\t\treturned the measure to the box in which it had been taken out.\n1\n2\n3\n4\n5\n6",
            "footnote": "",
            "is_definition": false,
            "sort_order": 504
        },
        {
            "number": "515",
            "title": "515. Indents for.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 505
        },
        {
            "number": "516",
            "title": "516. Table of weights and measures.",
            "chapter": null,
            "content": "(1) English liquid measures -\n2 pints\n...\n...\n...\n1 Quart.\n4 Quarts\n...\n...\n...\nOne Imperial Gallon\nN.B.\n(2) Indian liquid and dry measure-\nA rupee weight (180 grains English Troy weight).\n=\n1 Tola.\n5 Tolas\n...\n...\n...\n=\n1 Chattak.\n4 Chattak\n...\n...\n...\n=\n1 Powa.\n4 Powas\n...\n...\n...\n=\n1 Seer.\n40 Seers\n...\n...\n...\n=\n1 Maund.\n(3) One imperial gallon-10 lbs. Avoirdupois weight-4,861 Seers.\nInstruments\n517.\n(a) For every distillery or warehouse in the district, two sets of glass in five stems of 13 inch size each.\n(b) For every Excise Officer of, or above the rank of Sub-Inspector, one set, either of glass in two stems of 10-inch size each or of brass.\n(c) For his own office, and as reserve, half as many sets either of brass or of in glass in two stems of 10-inch size, as are mentioned in (b) above, and in addition, two sets of glass in five stems of 13-inch size each, and two sets of brass. The two glass sets of 13-inch size for the Collector's office, and two of the brass sets, are to remain in the personal custody of the Superintendent of Excise as the district standards. One glass and one brass set will be kept as reserves. The other two will be used only for purpose of testing other hydrometer sets in the district; and after they have been so used for a year, they should be sent to the Chemical Examiner. Customs and Excise, Calcutta, for, restandardization, the sets hitherto kept as reserves being then brought into use for the purpose of checking other hydrometers.\n518.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 506
        },
        {
            "number": "519",
            "title": "519. Instruments, how indented for.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 507
        },
        {
            "number": "520",
            "title": "520. Packing.",
            "chapter": null,
            "content": "521.\n522.\n(a) Some sawdust should be placed to a depth of half an inch in it.\n(b) The hydrometer stem should then be gently placed in the case (not pushed down through the sawdust to the foot of the tin).\n(c) It should then be thoroughly packed round with sawdust (not rammed too tightly) allowing equal distances all round between the bulb and the case.\n(d) Then the case should be filled up to the top with sawdust. This should allow a layer of at least half an inch above the top of the stem.\n(e) Then the cap should be put on without undue force and securely fastened.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 508
        },
        {
            "number": "523",
            "title": "523. Despatch.",
            "chapter": null,
            "content": "Directions for packing samples\n524.\nContract contingencies\n525.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 509
        },
        {
            "number": "1",
            "title": "1. More than Rs. 20 for petty construction and repairs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 510
        },
        {
            "number": "2",
            "title": "2. Printing at private presses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 511
        },
        {
            "number": "3",
            "title": "3. Purchase of furniture in excess of Rs. 30 per year.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 512
        }
    ],
    "metadata": {
        "Act ID": "bh243",
        "Act Number": "Act 2 of 1915",
        "Enactment Date": "",
        "Act Year": "1915",
        "Short Title": "Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}