(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(10) A permit-holder shall execute a security bond for an amount to be fixed by the Collector.
(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.
*[B.P. Stands for 'British Pharmacopoeia': pharmaceutical standard of British Origin.]
Section 173 • Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915
173. Grant of permits to manufacturers of medicines to obtain rectified spirit at a concession rate of duty.
instructions-issued-by-the-board-of-revenue-under-bihar-and-orissa-excise-act-1915-sec-173.json
•
Section 173
{
"act_title": "Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915",
"act_slug": "instructions-issued-by-the-board-of-revenue-under-bihar-and-orissa-excise-act-1915",
"section_label": "Section",
"section": {
"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
},
"prev_section": "172",
"next_section": "173A"
}