{ "id": 15165, "slug": "the-assam-excise-rules-2016-2016", "title": "The Assam Excise Rules, 2016", "short_title": "The Assam Excise Rules, 2016", "act_number": "Published vide Notification No. EX.138/2015/99, da", "act_year": 2016, "act_type": "STATE", "location": "Assam", "law_status": "unknown", "enactment_date": null, "description": "The Assam Excise Rules, 2016", "preamble": "", "section_label": "Section", "sections": [ { "number": "1", "title": "1. Short title and commencement.", "chapter": null, "content": "Part - I\nForeign Liquor", "footnote": "", "is_definition": false, "sort_order": 0 }, { "number": "1A", "title": "1A. Definitions.", "chapter": null, "content": "(i) \"Overseas Foreign Liquor\" means Liquor imported to India from overseas countries which had paid duty on its import under the Indian Tariff Act, 1934 or the Sea Customs Act, 1878, as amended up-to-date or under any latest arrangement of liberalized import policy of the Central Government, but does not include denatured spirit;\n(ii) \"Private individuals\" means persons or firms not holding a licence from the Collector for the wholesale or retail sale of foreign liquor;\n(iii) \"Foreign Liquor\" means,-\n(a) the spirit that has been made in India and has been sophisticated or compounded so as to resemble in colour and flavour of whisky, brandy, gin or rum, imported from overseas countries;\n(b) rectified spirit which has been made in India;\n(c) absolute alcohol made in India;\n(d) spirit made in India from some special bases (such as malt or toddy) not recognized in Assam as bases for country spirit;\n(e) spirit denatured in India;\n(f) spirit made in India which has been blended with spirit imported into India;\n(g) wines and liquors which have been made in India, perfumed spirit made in India and spirit manufactured in India and used in drugs, medicines or chemicals;\n(h) Beer which has been brewed in India or imported into India in a condensed form and afterwards converted into potable beer.\n(iv) \"Beer\" includes ale, stout, port and all other fermented liquor usually made from malt;\n(v) \"Absolute alcohol\" means the spirit obtained from rectified spirit by removing the water present as much as possible by treatment with quick-lime or potassium carbonate. The absolute alcohol of the British Pharmacopoeia should not contain more than one percent by weight of water;\n(vi) \"Rectified spirit\" Rectified spirit or spirit of wine means plain spirit of a strength of not less than 500 (fifty degree) O.P;\n(vii) \"Plain spirit\" means spirit to which no flavour has been communicated and to which no flavouring or colouring matter or other material or ingredient has been added;\n(viii) \"India made rectified spirit\" includes absolute alcohol;\n(ix) \"Spirituous Preparation\" includes all medicinal or other flavouring essences, extracts, perfumes and toilet preparations containing spirit;\n(x) \"India made foreign spirit\" means spirit manufactured, compounded in India and made in colour and flavour to resemble gin, brandy, whisky or rum imported from overseas countries;\n(xi) \"Scotch whisky\" means spirit obtained by distillation in Scotland from a mash of cereal grains saccharified by the diastase of malt and matured in a bonded warehouse in casks for a period of at least three years;\n(xii) \"French Brandy\" means brandy made from grapes in France and imported to Assam in its original condition;\n(xiii) \"Denatured spirit\" means the spirit as defined in Section 2(f) of the Assam Excise Act, 2000 (Assam Act XIV of 2000);\n(xiv) \"British spirit\" means spirit manufactured in a licensed distillery in Great Britain;\n(xv) \"India made spirit\" means plain spirit manufactured in a distillery in India under the supervision of Government, of a strength not less than 50 degree O.P. and includes India made foreign spirit;\n(xvi) \"Bonded warehouse\" means the premises or any part of the premises within a manufactory approved and licensed for deposit or storage of spirits on which duty has not been paid;\n(xvii) \"Wholesale Warehouse\" means the premises or any part of the premises approved and licensed for deposit or storage of spirits on which duty/levy has been paid and from where India made foreign liquor may be supplied by wholesale;\n(xviii) \"Officer-in-charge\" means officer of the Excise Department deputed to supervise the work in a distillery, manufactory, pharmaceutical bonded laboratory, bonded warehouse or Canteen Stores Depot (India) at Narangi, Missamari and Masimpur or any other places notified by the Government in Official Gazette;\n(xix) \"Blending\" means the mixture of spirits or wines of different strengths or of different qualities;\n(xx) \"Compounding\" means the artificial preparation of foreign liquor by addition to the imported or locally made spirit of flavouring or colouring matter or both;\n(xxi) \"Bottling\" means bottling as defined in Section 2(b) of the Assam Excise Act, 2000 (Assam Act XIV of 2000);\n(xxii) \"Mritasanjibani\" means a medicinal preparation of the Ayurvedic system of medicine containing alcohol not exceeding 42 percent of proof spirit obtained by the process of fermentation and distillation;\n(xxiii) \"Medicated wines or spirits\" mean the wines or spirits compounded with various drugs which do not contain more than 42 percent of proof spirit;\n(xxiv) \"Wholesale Vend\" means the vend in quantities exceeding the limit of sale by retail;\n(xxv) \"Retail Vend\" means the vend in quantities not exceeding the limit of sale by retail;\n(xxvi) \"Reducing\" means the reduction of liquor from a higher to a lower alcoholic strength by the addition of pure water;\n(xxvii) \"Sophisticating\" has the same meaning as compounding;\n(xxviii) \"Supervisor\" means the Excise Officer-in-charge of a spirit warehouse;\n(xxix) \"Tariff rate\" means the rate of import duty prescribed in the Indian Tariff Act for the time being in force;\n(xxx) \"Cask\" includes metal drums wherever the use of these vessels is sanctioned by the Excise Commissioner;\n(xxxi) \"Import\" means to bring into the territories to which this Act applies otherwise than across a customs frontier as defined by the Central Government;\n(xxxii) \"Export\" means to take out of the territories to which this Act applies otherwise than across a customs frontier as defined by the Central Government;\n(xxxiii) \"Transport\" means to move from one place to another within the territories to which this Act applies;\n(xxxiv) \"Ready to Drink Alcoholic Beverage\" means any low alcoholic beverage made from Spirit or any alcoholic beverage as base with admixture of natural juices and/or artificial flavors, spices, coloring agents and sugar containing added alcohol of not more than 5% V/v, usually carbonated;\n(xxxv) \"Manufactory\" means the premises where India made foreign liquor/ Beer/ Wine is manufactured and stored without payment of duty under the licences for compounding, blending and bottling of foreign liquor and includes a brewery where beer is brewed and winery where wine is produced;\n(xxxvi) \"MRP\" means Maximum Retail Price per bottle inclusive of all taxes which is declared by the registered manufactory at the time of applying for registration of the brand.", "footnote": "", "is_definition": true, "sort_order": 1 }, { "number": "2", "title": "2. Rules applicable to import, export, transport and storage.", "chapter": null, "content": "(A) Import of India Made Foreign Liquor (IMFL), into Assam from Distilleries located outside the State or Transport of IMFL from manufactories located within the State, other than Rectified Spirit, Denatured Spirit and Absolute Alcohol, manufactured in India.", "footnote": "", "is_definition": false, "sort_order": 2 }, { "number": "3", "title": "3. Import or transport of India Made Foreign Liquor forbidden without pass/permit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 3 }, { "number": "4", "title": "4. Persons eligible to import or transport India Made Foreign Liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 4 }, { "number": "5", "title": "5. Conditions for import or transport of India Made Foreign Liquor.", "chapter": null, "content": "(a) that the importer/ transporter is a Wholesale Warehouse licensee.\n(b) that the importer/transporter obey the conditions of the permit and all rules in force in the State of Assam and in the case of Import, the rules in force in the State of export.\n(c) that the entire Ad-valorem levy payable on the quantity imported/ transported have been prepaid at the place where the importer/ transporter's Wholesale warehouse is located.\n(d) that the liquor is brought by the route and within the period specified in the permit.\nProcedure for Import or Transport of India Made Foreign Liquor.\nProcedure for Import or Transport of India Made Foreign Liquor.", "footnote": "", "is_definition": false, "sort_order": 5 }, { "number": "6", "title": "6. Application for import or transport of India made foreign liquor.", "chapter": null, "content": "(i) the name of the distillery or brewery from which the import or transport is to be made;\n(ii) the name and the complete description and quantity of each kind of liquor which is to be imported or transported as the case may be;\n(iii) the route by which liquor is proposed to be imported or transported;\n(iv) Deposited Challan showing the amount of Ad-valorem levy at the rates prescribed in rule 19 of these Rules and the fee leviable on total quantity of the liquor. (For each consignment a separate application shall be necessary).", "footnote": "", "is_definition": false, "sort_order": 6 }, { "number": "7", "title": "7. Payment of import or transport pass fee.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 7 }, { "number": "8", "title": "8. Issue of import or transport permit/ pass.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 8 }, { "number": "9", "title": "9. Endorsement of the pass and issue of liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 9 }, { "number": "10", "title": "10. Duty on Excess Wastage.", "chapter": null, "content": "(2) The Wholesale licensee shall submit monthly report to the Superintendent of Excise of the concerned district about all such wastages alongwith all such evidences that may be required to establish his claim for wastage. The Superintendent of Excise will then report to the Excise Commissioner certifying that such wastages have actually occurred.\n(3) The Excise Commissioner, on receipt of the report from the Superintendent of Excise, may remit the ad-valorem levy involved on the quantity up to the allowable limit or may order it to be adjusted with the next Import/ Transport permit.", "footnote": "", "is_definition": false, "sort_order": 10 }, { "number": "11", "title": "11. Quarterly statement of export to be furnished by exporting State.", "chapter": null, "content": "(B) Import of Overseas Foreign Liquor", "footnote": "", "is_definition": false, "sort_order": 11 }, { "number": "12", "title": "12. Import of overseas foreign liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 12 }, { "number": "13", "title": "13. Import of overseas foreign liquor by licence-holder.", "chapter": null, "content": "(i) the name and address of the firm from which the import is to be made;\n(ii) the name, complete description and quantity of each kind of liquor which is to be imported and whether the import is to be made in bulk or in bottles;\n(iii) the route by which it is proposed to import the liquor.\n(iv) Deposited Challan showing the amount of Ad-valorem levy at the rates prescribed and the fee leviable on total quantity of the liquor. (For each consignment a separate application shall be necessary).", "footnote": "", "is_definition": false, "sort_order": 13 }, { "number": "14", "title": "14. Payment of Pass fee.", "chapter": null, "content": "(i) An import permit fee of Rs.800.00 per case of Scotch Whisky containing 12 bottles of 750 ml size or equivalent quantity.\n(ii) An import permit fee of Rs.600.00 per case of Vodka, Gin, Brandy, Rum containing 12 bottles of 750 ml size or equivalent quantity.\n(iii) An import permit fee of Rs.500.00 per case of Wine containing 12 bottles of 750 ml size or equivalent quantity.\n(iv) An import permit fee of Rs.400.00 per case of Beer containing 12 bottles of 650 ml size or equivalent quantity.\n(b) Issue of pass : The Excise Commissioner of the place where the liquor is to be imported may receive the application and unless he sees any reason to the contrary shall issue a pass on payment of the Import permit fee as prescribed in sub-Rule (a) above and the Ad-valorem levy. The pass shall be in duplicate in Form-30 of the foreign liquor series on prepayment of a Import permit fee as levied under Rule 14(a) and ad-valorem levy as per rule 23 of these Rules. No import fee shall be levied if the duty for transportation of the liquor from foreign countries is levied under the Indian Tariff Act, 1894 or the Sea-Customs Act, 1878 but if the liquor is transported from customs station, a transport pass fee shall be realized at the rate as prescribed under Rule 16(b) of these Rules along with the countervailing duty. The original copy shall be retained by the Collector for record and verification of the consignment on arrival. The duplicate copy shall be given to the applicant to cover the import of liquor from the place of export to the place of import. A register of passes shall be maintained by the Excise Commissioner of the place of import in the form prescribed and details of each pass issued shall be immediately entered in it together with the result of verification of the consignment.\n(b) Issue of pass", "footnote": "", "is_definition": false, "sort_order": 14 }, { "number": "15", "title": "15. Examination of consignment of overseas foreign liquor on arrival.", "chapter": null, "content": "(C) Transport of India Made Foreign Liquor by The Persons Holding Licences for Wholesale or Retail Sale.", "footnote": "", "is_definition": false, "sort_order": 15 }, { "number": "16", "title": "16. Persons eligible for transport of India made foreign liquor.", "chapter": null, "content": "(b) A transport pass fee shall be levied for the transport of India made foreign liquor/beer from the manufactory to the wholesale warehouse licensed for wholesale of IMFL/ Beer to the retail vendor only within Assam at the rate as may be fixed by the State Government from time to time.\nNo retail licensee shall be allowed to transport IMFL/Beer directly from any manufactory.", "footnote": "", "is_definition": false, "sort_order": 16 }, { "number": "17", "title": "17. Application for transport of India made foreign liquor by retail licensees.", "chapter": null, "content": "(i) the name of the wholesale warehouse from which the transport is to be made;\n(ii) the name, complete description and quantity of each kind of liquor which is to be transported and whether the transport is to be made in bulk or in bottle;\n(iii) the route by which the liquor is proposed to be transported;", "footnote": "", "is_definition": false, "sort_order": 17 }, { "number": "18", "title": "18. Endorsement of application.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 18 }, { "number": "19", "title": "19. Excise Duty as Ad-valorem levy on India Made Foreign Liquor.", "chapter": null, "content": "I. Prescribed Ad-valorem levy on different brands of India Made Foreign Liquor for civil consumption:\nI. Prescribed Ad-valorem levy on different brands of India Made Foreign Liquor for civil consumption:", "footnote": "", "is_definition": false, "sort_order": 19 }, { "number": "1", "title": "1. Beer Including Draught Beer", "chapter": null, "content": "1.\nBeer Including Draught Beer\n(a) Containing alcohol upto 5% v/v\n0.57 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP.\nThe Ad-valorem levy on draught beer shall be\n\t\t\t\tcharged on the basis of its daily installed capacity @ Rs.32 per\n\t\t\t\tBL.\n(b) Containing alcohol above 5% cost price range\n\t\t\t\tfrom 0 to above per case of 12 bottles of 650 ml size or\n\t\t\t\tequivalent quantity or 7.8 BL.\n0.82 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP.", "footnote": "", "is_definition": false, "sort_order": 20 }, { "number": "2", "title": "2. India Made Spirit contained in and\n\t\t\t\tIndia made rectified spirit for the manufacture of Brandy,\n\t\t\t\tWhisky, Gin, Rum, Liquor cordials and other similar potable\n\t\t\t\talcoholic preparations.", "chapter": null, "content": "India Made Spirit\n(a) General Brand For MRP less than Rs.196 per bottle of 750 ml,\n\t\t\t\tRs.98 per bottle of 375 ml and Rs.50 per bottle of 180 ml size.\n(a) General Brand\nFor MRP less than Rs.196 per bottle of 750 ml,\n\t\t\t\tRs.98 per bottle of 375 ml and Rs.50 per bottle of 180 ml size.\n1.03 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.68 per bottle of 750 ml or equivalent quantity.\n(b) Regular Brand MRP equal to or more\n\t\t\t\tthan Rs.196 per bottle of 750 ml, Rs.98 per bottle of 375 ml and\n\t\t\t\tRs.50 per bottle of 180 ml size but less than Rs.231 per bottle\n\t\t\t\tof 750 ml, Rs.116 per bottle of 375 ml and Rs.61 per bottle of\n\t\t\t\t180 ml size.\n(b) Regular Brand\n0.99 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.80 per bottle of 750 ml or equivalent quantity.\n(c) Luxury Brand For MRP equal to or more\n\t\t\t\tthan Rs.231 per bottle of 750 ml, Rs.116 per bottle of 375 ml and\n\t\t\t\tRs.61 per bottle of 180 ml size but less than Rs.316 per bottle\n\t\t\t\tof 750 ml, Rs.161 per bottle of 375 ml and Rs.81 per bottle of\n\t\t\t\t180 ml size\n(c) Luxury Brand\n0.84 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.90 per bottle of 750 ml or equivalent quantity.\n(d) Premium Brand For MRP equal to or\n\t\t\t\tmore than Rs.316 per bottle of 750 ml, Rs.161 per bottle of 375\n\t\t\t\tml and Rs.81 per bottle of 180 ml size but less than Rs.1001 per\n\t\t\t\tbottle of 750 ml, Rs.501 per bottle of 375 ml and Rs.251 per\n\t\t\t\tbottle of 180 ml size\n(d) Premium Brand\n0.61 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.141.50 per bottle of 750 ml or equivalent quantity.\n(e) Classic Premium Brand For MRP equal\n\t\t\t\tto or more than Rs.1001 per bottle of 750 ml, Rs.501 per bottle\n\t\t\t\tof 375 ml and Rs.251 per bottle of 180 ml size.\n(e) Classic Premium Brand\n0.40 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.300 per bottle of 750 ml or equivalent quantity.\n(f) Cheap Brand Containing alcohol 500\n\t\t\t\tUP.\n(f) Cheap Brand\n0.62 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.24 per bottle of 750 ml or equivalent quantity.\n(g) Ready to Drink Alcoholic Beverages\n(g)\n0.40 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.10.60 per bottle of 275 ml or equivalent quantity.", "footnote": "", "is_definition": false, "sort_order": 21 }, { "number": "3", "title": "3. Wines", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 22 }, { "number": "3", "title": "3. Wines", "chapter": null, "content": "0.13 times of the assessed value ascertained by\n\t\t\t\tapplying an abatement of 65% on the declared MRP subject to a\n\t\t\t\tminimum of Rs.34.70 per bottle of 750 ml or equivalent quantity.\nII. Excise duty on IMFL for consumption of Defence and para military forces. - The Excise duty on Rum and other IMFL manufactured in India and obtained by canteens of Indian Army and Assam Rifles units or Para Military Forces shall be levied at the following rates:\nII. Excise duty on IMFL for consumption of Defence and para military forces.\nExcise Duty Rates for MCT Licences\nExcise Duty Rates for MCT Licences\nSl. No.\nSl. No.\nKind of Liquor\nKind of Liquor\nBrand\nBrand\nExcise Duty\nExcise Duty\nGallonage Fee\nGallonage Fee\n1\nBEER:\nUp to 5%\nRs. 39/ case\nRs. 1/ BL\nAbove 5%\nRs.62.40/ case\n2\nIMFL\nGeneral :\nRs.280.98/ case\nRs.2/ BL\nRegular:\nRs. 357.94/ case\nLuxury:\nRs. 429.10/ case\nPremium:\nRs. 758.56/ case\nClassic premium:\nRs. 1657.50/case\n3\nCONC. RUM\nRs. 81/ case\nRs.1.84/ BL\n4\nWINE\nLess than 42%\nRs. 45/case\nRs. 2/ case\nMore than 42%\nRs.180/ case\nIII. A holder of a licence mentioned in column two of the following table shall pay in advance an annual licence fee mentioned in column four thereof:\nIII. A holder of a licence mentioned in column two of the following table shall pay in advance an annual licence fee mentioned in column four thereof:\nLICENCE FEE:\nSl. No.\nSl. No.\nKind of Licence\nKind of Licence\nProduction Capacity\nProduction Capacity\nRate of Licence Fee\nRate of Licence Fee\n1\n1\n2\n2\n3\n3\n4\n4\n1\nDistillery licence\nUpto 30 lakh LPL per annum\nRs.20,00,000.00 per annum.\n2\nFrom 30 lakh to 60 lakh LPL per annum\nRs.40,00,000.00 per annum.\n3\nAbove 60 lakh LPL per annum\nRs.50,00,000.00 per annum.\n4\nBrewery licence\nUpto 80 lakh BL per annum\nRs.20,00,000.00 & Bottling fee\n\t\t\t\tRs.3,00,000.00 per annum.\n5\nAbove 80 lakh BL per annum\nRs.30,00,000.00 & Bottling fee\n\t\t\t\tRs.4,00,000.00 per annum.\n6\nIMFL Compounding & Blending\nRs.3,00,000.00 per annum.\n7\nReduction & Bottling\nUpto 30 lakh LPL per annum\nRs.3,00,000.00 per annum.\n8\nAdditional bottling fee\nEach case in excess of 30 lakh LPL\nRs.15.00 per case of 750 ml or equivalent\n\t\t\t\tquantity.\n9\nIMFL Bonded warehouse\nBond limit upto Rs.50 lakh\nRs.4,50,000.00 per annum.\n10\nBond limit from 50 lakh and one to 1 crore\nRs.7,50,000.00 per annum.\n11\nBond limit 1 crore and one and above\nRs.10,00,000.00 per annum.\n12\nIMFL Wholesale\nRs.5,00,000.00 per annum.\n13\nIMFL ‘OFF’\nRs.3,00,000.00 per annum.\n14\nBeer ‘OFF’\nRs.1,00,000.00 per annum.\n15\nIMFL ‘ON’ 5* and above\nRs.4,00,000.00 per annum.\n16\nIMFL ‘ON’ 2* and above but below 5*\nRs.2,00,000.00 per annum.\n17\nIMFL ‘ON’ in hotels\nRs.2,50,000.00 per annum.\n18\nBeer bar\nRs.1,50,000.00 per annum.\n19\nIMFL ‘ON’ Restaurant\nRs.2,50,000.00 per annum.\n20\nMicrobrewery in IMFL ‘ON’ hotels or\n\t\t\t\tIMFL ‘ON’ restaurant licenced premises only\nRs.5,00,000.00 per annum.\n21\nClub ‘ON’\nRs.1,00,000.00 per annum.\n22\nTemporary bar\nRs.10,000.00 per day.\n23\nLate closing licence granted to licensed hotels\n\t\t\t\tand restaurants including bars attached thereto\n(i) For a hotel duly classified by the Tourism\n\t\t\t\tDepartment as 5 (five) star and above, for consumption “ON”\n\t\t\t\tthe premises\nRs.3,00,000.00 per annum.\n(ii) For a hotel duly classified by the Tourism\n\t\t\t\tDepartment as 2 (two) star and above, but below 5 (five) star,\n\t\t\t\tfor consumption “ON” the premises:\nRs.1,50,000.00 per annum.\n(iii) For other hotels for consumption “ON”\n\t\t\t\tthe premises\nRs.75,000.00 per annum.\n24\nLicence for the retail vend of foreign liquor at\n\t\t\t\ta Military Canteen established under the canteen tenant system\n(i) When the licence is for supply of liquor to\n\t\t\t\ta Regiment\nRs.10,000.00 per annum.\n(ii) When the licence is for supply of liquor to\n\t\t\t\tsmaller unit\nRs.7,000.00 per annum.\nIV. Kinds of Foreign Liquor. Different kinds of foreign liquor are listed below:\nIV. Kinds of Foreign Liquor.", "footnote": "", "is_definition": false, "sort_order": 23 }, { "number": "1", "title": "1. Beer (a) containing alcohol upto 5%", "chapter": null, "content": "(b) containing alcohol above 5%", "footnote": "", "is_definition": false, "sort_order": 24 }, { "number": "2", "title": "2. India made foreign liquor - such as Whisky, brandy, rum, gin etc.", "chapter": null, "content": "3. (a) Wine containing not more than 42% proof spirit.\n(b) wine containing more than 42% proof spirit.", "footnote": "", "is_definition": false, "sort_order": 25 }, { "number": "4", "title": "4. Foreign liquor blended, matured, compounded, sophisticated outside India but bottled in India -", "chapter": null, "content": "(a) Whisky, brandy, rum, vodka, gin etc.\n(b) Wine.", "footnote": "", "is_definition": false, "sort_order": 26 }, { "number": "5", "title": "5. Rectified spirit and absolute alcohol when obtained -", "chapter": null, "content": "(a) for the manufacture of medicinal and toilet preparations unless exempted by special order of the State Government.\n(b) for scientific purpose unless exempted by special order of the State Government.\n(c) for any other purpose other than above.\n(d) when the spirit to be used for any of the purposes mentioned in (a), (b) and (c) above is lost, wasted, or is used otherwise than for the purpose for which it was intended.", "footnote": "", "is_definition": false, "sort_order": 27 }, { "number": "6", "title": "6. Spirituous and medicinal or toilet preparation.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 28 }, { "number": "7", "title": "7. Mritasanjibani, Mritasanjibani Sudha or Mritasanjibani Sura.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 29 }, { "number": "8", "title": "8. Tincture zingiberies.", "chapter": null, "content": "Note : No excise duty is levied by the Government of Assam on denatured spirit.\nExplanation\nI. ACETUMS", "footnote": "", "is_definition": false, "sort_order": 30 }, { "number": "1", "title": "1. Acedum Odoratum, 2. Acidium Aceticum Aromaticum, 3. Acetum Lavandulae, 4. Acetum Rosae.", "chapter": null, "content": "II. AQUAS", "footnote": "", "is_definition": false, "sort_order": 31 }, { "number": "5", "title": "5. Aqua Amygdalarum Amararum, 6. Aqua Amygdalae Amarae, 7. Aqua Armatica, 8. Aqua Auranti Floris Concentrata, 9. Aqua Foeniculi Concentrata, 10. Aqua Juniperi concentrata, 11. Aqua Lavandulae, 12. Aqua Mellis, 13. Aqua Pimentae Concentrata, 14. Aqua Rose Concentrata.", "chapter": null, "content": "III. ELIXIRS", "footnote": "", "is_definition": false, "sort_order": 32 }, { "number": "15", "title": "15. Elixir Amygdalae Co., 16. Elixir Anisi, 17. Elixir Aromoticum, 18. Elixir Aurantii Amari, 19. Elixir Cardamomi Co., 20. Elixir Simplex.", "chapter": null, "content": "IV. ESSENCES. 21. Essence Amygdalae Co., 22. Essence Amygdalae, 23. Essence Anethi, 24. Essence Anisi, 25. Essence Aurantii, 26. Essence Aromitica, 27. Essence Capsici, 28. Essence Cardomomi, 29. Essence Caryophylli, 30. Essence Crinalis, 31. Essence Lavandulae, 32. Essence Limoni, 33. Essence Mint, 34. Essence Moschi, 35. Essence Myristricae, 36. Essence Rosae Dulcis, 37. Essence Rosmarini, 38. Essence Santal Flay, 39. Essence Vanillae, 40. Essence Zingiberis Fort, 41. Essence Zingiberis Pro. Syr. V. FLUID EXTRACTS. 42. Extractum Absinthii Liq, 43. Extractum Aurantii Liq., 44. Extractum Aurantii Amar Liq, 45. Extractum Rosae Liq, 46. Extractum Zingiberis. VI. GLYCERINUMS 47. Glycerinum Aurantii, 48. Glycerinum Croci. VII. INFUSIONS (CONCENTRATED) 49. Infusion Caryophylli Cone, 50. Infusion Limonis. VIII. LIQUORS (CONCENTRATED) 51. Liquor Aurantii Pro. Syr., 52. Liquor Cocci, 53. Liquor Croci, 54. Liquor Limonis Pro. Syr,. 55. Liquor Tinctorium. IX. LOTIONS (WASHES) 56. Lotio Cantharidini, 57. Lotio Evaporans, 58. Lotio Olei Amygdalae Ammoniata, 59. Lotio Rosae. X. SPIRITS 60. Spirits Absinthii, 61. Spiritus Amygdalae Amrae, 62. Spiritus Aromaticus, 63. Spirit Aurantii, 64. Spirit Aurantii Co., 65. Spiritus Cardamomi Co., 66. Spiritus Coloniensis, 67. Spiritus Coriandri, 68. Spiritus Lavandalae, 69. Spiritus Lavandalae, 70. Spiritus Limonis, 71. Spiritus Myciae Co,. 72. Spiritus Myristicae, 73. Spiritus Pimentae, 74. Spiritus Pulegii, 75. Spiritus Rosae. XI. SUCCUS 76. Succus Cucumis, 77. Succus Limonis, 78. Succus Mori. XII. SYRUPS 79. Syrups Aromoticus, 80. Syrups Cinnamomi. XIII. TINCTURES 81. Tincture Aurantii, 82. Tincture Carui, 83. Tnicture Cocci, 84. Tincture Coriandri, 85. Tincture Croci, 86. Tincture Limonis, 87. Tincture Limonis Cortex Siccatus, 88. Tincture Menthae Piperitae, 89. Tincture Orris Root, 90. Tincture Persionis, 91. Tincture Persionis Co., 92. Tincture Santali Citrini, 93. Tincture Santali Rubri, 94. Tincture Vanillae, 95. Tincture Vindla, 96. Vinum Absinthii. (b) Security deposit. - In addition to annual and monthly fees, an advance deposit equivalent to licence fees shall be realized from the holders of licences for the retail sale of foreign liquor for consumption 'Off' and 'On' the premises except the licences for the sale of foreign liquor for consumption 'On' the premises in a club, temporary and occasional licences and Military Canteen tenant licence as security deposit before the commencement of the licence for the due observance of the conditions and terms of the licence. The security will be liable to be forfeited for violation of any condition of licence or of any provision of the Excise Acts and rules in addition to any other penalty prescribed by the provision of the Assam Excise Act, 2000. If not forfeited the security deposit will be refunded towards the end of the year or may be transferred at his request to the next year. 20. Payment of duty. - The wholesale licence holder of India made foreign liquor shall obtain necessary transport/ import pass from the Commissioner of Excise, Assam on prepayment of ad-valorem levy at the prescribed rate for transport of liquor from the manufactory to wholesale premises. The payment should be made through treasury challan. The challan shall be prepared in quadruplicate. One copy will be kept by the treasury and the remaining three copies after completion in the treasury and bank will be presented by the licensee or his agent to the Superintendent of Excise in the district headquarter and the Deputy Superintendent of Excise in the Sub-divisional headquarter.", "footnote": "", "is_definition": false, "sort_order": 33 }, { "number": "21", "title": "21. Essence Amygdalae Co., 22. Essence Amygdalae, 23. Essence Anethi, 24. Essence Anisi, 25. Essence Aurantii, 26. Essence Aromitica, 27. Essence Capsici, 28. Essence Cardomomi, 29. Essence Caryophylli, 30. Essence Crinalis, 31. Essence Lavandulae, 32. Essence Limoni, 33. Essence Mint, 34. Essence Moschi, 35. Essence Myristricae, 36. Essence Rosae Dulcis, 37. Essence Rosmarini, 38. Essence Santal Flay, 39. Essence Vanillae, 40. Essence Zingiberis Fort, 41. Essence Zingiberis Pro. Syr.", "chapter": null, "content": "V. FLUID EXTRACTS.", "footnote": "", "is_definition": false, "sort_order": 34 }, { "number": "42", "title": "42. Extractum Absinthii Liq, 43. Extractum Aurantii Liq., 44. Extractum Aurantii Amar Liq, 45. Extractum Rosae Liq, 46. Extractum Zingiberis.", "chapter": null, "content": "VI. GLYCERINUMS", "footnote": "", "is_definition": false, "sort_order": 35 }, { "number": "47", "title": "47. Glycerinum Aurantii, 48. Glycerinum Croci.", "chapter": null, "content": "VII. INFUSIONS (CONCENTRATED)", "footnote": "", "is_definition": false, "sort_order": 36 }, { "number": "49", "title": "49. Infusion Caryophylli Cone, 50. Infusion Limonis.", "chapter": null, "content": "VIII. LIQUORS (CONCENTRATED)", "footnote": "", "is_definition": false, "sort_order": 37 }, { "number": "51", "title": "51. Liquor Aurantii Pro. Syr., 52. Liquor Cocci, 53. Liquor Croci, 54. Liquor Limonis Pro. Syr,. 55. Liquor Tinctorium.", "chapter": null, "content": "IX. LOTIONS (WASHES)", "footnote": "", "is_definition": false, "sort_order": 38 }, { "number": "56", "title": "56. Lotio Cantharidini, 57. Lotio Evaporans, 58. Lotio Olei Amygdalae Ammoniata, 59. Lotio Rosae.", "chapter": null, "content": "X. SPIRITS", "footnote": "", "is_definition": false, "sort_order": 39 }, { "number": "60", "title": "60. Spirits Absinthii, 61. Spiritus Amygdalae Amrae, 62. Spiritus Aromaticus, 63. Spirit Aurantii, 64. Spirit Aurantii Co., 65. Spiritus Cardamomi Co., 66. Spiritus Coloniensis, 67. Spiritus Coriandri, 68. Spiritus Lavandalae, 69. Spiritus Lavandalae, 70. Spiritus Limonis, 71. Spiritus Myciae Co,. 72. Spiritus Myristicae, 73. Spiritus Pimentae, 74. Spiritus Pulegii, 75. Spiritus Rosae.", "chapter": null, "content": "XI. SUCCUS", "footnote": "", "is_definition": false, "sort_order": 40 }, { "number": "76", "title": "76. Succus Cucumis, 77. Succus Limonis, 78. Succus Mori.", "chapter": null, "content": "XII. SYRUPS", "footnote": "", "is_definition": false, "sort_order": 41 }, { "number": "79", "title": "79. Syrups Aromoticus, 80. Syrups Cinnamomi.", "chapter": null, "content": "XIII. TINCTURES", "footnote": "", "is_definition": false, "sort_order": 42 }, { "number": "81", "title": "81. Tincture Aurantii, 82. Tincture Carui, 83. Tnicture Cocci, 84. Tincture Coriandri, 85. Tincture Croci, 86. Tincture Limonis, 87. Tincture Limonis Cortex Siccatus, 88. Tincture Menthae Piperitae, 89. Tincture Orris Root, 90. Tincture Persionis, 91. Tincture Persionis Co., 92. Tincture Santali Citrini, 93. Tincture Santali Rubri, 94. Tincture Vanillae, 95. Tincture Vindla, 96. Vinum Absinthii.", "chapter": null, "content": "(b) Security deposit. - In addition to annual and monthly fees, an advance deposit equivalent to licence fees shall be realized from the holders of licences for the retail sale of foreign liquor for consumption 'Off' and 'On' the premises except the licences for the sale of foreign liquor for consumption 'On' the premises in a club, temporary and occasional licences and Military Canteen tenant licence as security deposit before the commencement of the licence for the due observance of the conditions and terms of the licence. The security will be liable to be forfeited for violation of any condition of licence or of any provision of the Excise Acts and rules in addition to any other penalty prescribed by the provision of the Assam Excise Act, 2000. If not forfeited the security deposit will be refunded towards the end of the year or may be transferred at his request to the next year.\n(b) Security deposit.", "footnote": "", "is_definition": false, "sort_order": 43 }, { "number": "20", "title": "20. Payment of duty.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 44 }, { "number": "21", "title": "21. Issue of pass.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 45 }, { "number": "22", "title": "22. Procedure regarding transport of India made foreign liquor from wholesale vendor to retail sale vendor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 46 }, { "number": "23", "title": "23. Procedure regarding transport of Overseas Foreign Liquor from customs warehouse to wholesale vendor.", "chapter": null, "content": "Sl. No.\nSl. No.\nKind of Bio Product\nKind of Bio Product\nAd-valorem levy\nAd-valorem levy\n1\nOversees Beer upto 5% alcohol per case of 7.8 BL\n5% on Cost price subject to minimum of Rs.150/-\n\t\t\t\tper case.\n2\nOversees Beer above 5% alcohol per case of 7.8 BL\n10% on Cost price subject to minimum of Rs.190/-\n\t\t\t\tper case.\n3\nOversees Foreign Liquor\n10% on Cost price subject to minimum of Rs.4000/-\n\t\t\t\tper case.\n4\nOversees Wine upto 42% proof spirit\n10% on Cost price subject to minimum of Rs.420/-\n\t\t\t\tper case.\n5\nOversees Wine above 42% proof spirit\n15% on Cost price subject to minimum of Rs.880/-\n\t\t\t\tper case.", "footnote": "", "is_definition": false, "sort_order": 47 }, { "number": "24", "title": "24. Examination of consignment of India made foreign liquor.", "chapter": null, "content": "(D) Import, Export and Transport of Rectified Spirit, Denatured Spirit and Absolute Alcohol.\n(D) Import, Export and Transport of Rectified Spirit, Denatured Spirit and Absolute Alcohol.", "footnote": "", "is_definition": false, "sort_order": 48 }, { "number": "25", "title": "25. Import, export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass.", "chapter": null, "content": "Exemptions.\n(a) All Charitable hospital and dispensaries maintained by Government or by local authorities as defined in Section 4 (34) of the Assam General Clauses Act, 1915, on a requisition countersigned by Chief Medical and Health Officer of the District;\n(b) All Charitable and Mission hospital or dispensaries unless in any case the State Government shall otherwise declare on requisition countersigned by Chief Medical and Health Officer of the District;\n(c) Veterinary Surgeons/Assistant Surgeons and Veterinary Investigation Officer, Assam, on requisition countersigned by the Superintendent or any other officer of the same status of the Civil Veterinary Department.\n(d) Educational Institutions, laboratories, firms and museums specified by the State Government or the Governor of Assam, as the case may be, in this behalf, on a requisition signed by the Head of the institution, laboratory, firm or any other officer specified by the State Government.\n(e) Tea garden hospital and dispensaries in respect of spirit required for the treatment of lepers on a requisition bearing the countersignature of the Chief Medical and Health Officer of the district provided that tea garden authorities certify on the body of the requisition that lepers are not allowed to handle tea leaf or to work in the garden factory house; and\n(f) Chief Medical and Health Officer and Medical Officers-in-charge of Government Medical institutions may import and store such spirit or absolute alcohol required for the purposes of the institutions under their charge.\n(Note : The cases falling under items (a) to (f) above are exempted from payment of duty for the import of rectified spirit and absolute alcohol and from the payment of pass fee for the import of denatured spirit).", "footnote": "", "is_definition": false, "sort_order": 49 }, { "number": "26", "title": "26. Persons eligible to import rectified spirit.", "chapter": null, "content": "I. (a) Chemists, druggists and other firm or persons approved by the Excise Commissioner holding licences for retail sale of such spirit for bonafied medicinal, industrial or scientific purposes;\nI.\n(b) Chemists, druggists holding permit from the Collector to obtain rectified spirit from a distillery or warehouse for the manufacture of medicines, chemicals or drugs;\n(c) Persons holding licences for compounding and blending of foreign liquor;\n(d) Persons holding licences for manufacture of perfumes and toilet preparations consisting of or containing alcohol;\n(e) Persons holding permit to obtain rectified spirit for scientific or industrial purposes; and\n(f) Homoeopathic Chemists or practitioners holding special permit to obtain rectified spirit from a distillery or warehouse for manufacture of homoeopathic medicines;\nII. Permit for import of rectified spirit and absolute alcohol at concessional rate of duty. - Permit for the import of rectified spirit and absolute alcohol at concessional rate of duty for use in medicinal preparation or for scientific or industrial purposes shall be issued by the Collector after proper enquiries only to bonafide persons and firms for such quantity as may be considered necessary by the District Collector with the previous approval of the Excise Commissioner.\nII. Permit for import of rectified spirit and absolute alcohol at concessional rate of duty.", "footnote": "", "is_definition": false, "sort_order": 50 }, { "number": "27", "title": "27. Passes for import of denatured spirit to be issued only to licence holder.", "chapter": null, "content": "(i) for wholesale or retail sale of denatured spirit.\n(ii) to posses denatured spirit in excess of the quantity fixed as the limit of retail sale.\n(b) Fees for pass for import and transport of denatured spirit. - A pass fee at the rate as prescribed in rule 130(b) payable in advance shall be charged for services rendered for the issue of passes for import into Assam of denatured spirit. The same rate of pass fee shall also be charged for the services rendered for issue of pass for transport of denatured spirit manufactured in Assam.\n(b) Fees for pass for import and transport of denatured spirit.", "footnote": "", "is_definition": false, "sort_order": 51 }, { "number": "28", "title": "28. Precautions to be exercised in storing rectified or denatured spirit or absolute alcohol.", "chapter": null, "content": "(ii) All bottles, jars, drums or casks containing denatured spirit shall be legibly branded or labeled in red bearing picture of skull and cross bones with a warning \"Poison-not to be taken internally\" written in vernacular of the district and also in English. The design and style of the label shall be as follows :", "footnote": "", "is_definition": false, "sort_order": 52 }, { "number": "29", "title": "29. Rules applicable to rectified spirit and absolute alcohol imported.", "chapter": null, "content": "E. Import of Medicinal or Toilet Preparations and Perfumes Containing India made Spirit.\nE. Import of Medicinal or Toilet Preparations and Perfumes Containing India made Spirit.", "footnote": "", "is_definition": false, "sort_order": 53 }, { "number": "30", "title": "30. Import of Medicinal or toilet preparations or perfumes containing India made spirit prohibited except as provided by rules.", "chapter": null, "content": "(1) Medicinal and other preparations containing rectified spirit imported from overseas countries are exempted from the provisions of these rules relating to import, export, transport, possession and sale provided that the customs duty at the rates prescribed has been paid;\n(2) The medicinal and other similar preparations containing rectified spirit manufactured in India are exempted from the operation of the rules relating to transport, possession and sale if that have been issued from a bonded distillery, bonded laboratory or bonded factory in India and if the issues have been made under the authority of a pass granted by the Excise Officer-in-charge of such bonded distillery, laboratory or factory under the conditions contained in the following rules, except that medicinal and other preparations containing such spirit being imported by post, the quantities not exceeding 500 ml at a time for bonafide private consumption of the importer without restriction;\n(3) The following institutions are exempted from the payment of duty for import of spirit contained in medicinal preparations and from obtaining a pass:\n(i) All Charitable hospitals and dispensaries maintained by Government or by local authorities as defined in Section 4 (34) of the Assam General Clauses Act, 1915, as amended up-to-date on a requisition countersigned by Chief Medical and Health Officer of the District;\n(ii) All Charitable and Mission hospitals or dispensaries unless in any case the State Government shall otherwise declare on requisition countersigned by Chief Medical and Health Officer of the District;\n(iii) Veterinary Surgeons on a requisition countersigned by the District Veterinary Officer.\n(iv) The Health and Family Welfare Department on a requisition countersigned by District Medical and Health Officer in respect of the departmental requirement of the district under his charge.", "footnote": "", "is_definition": false, "sort_order": 54 }, { "number": "31", "title": "31. Import of spirituous or medicinal and toilet preparation on prepayment of duty in Assam.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 55 }, { "number": "32", "title": "32. Examination of consignment of spirituous medicinal and toilet preparation on arrival.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 56 }, { "number": "33", "title": "33. Duty on excess quantity to be realized from importer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 57 }, { "number": "34", "title": "34. Samples of medicinal or toilet preparations for analysis.", "chapter": null, "content": "Export\nExport\n(F) Export of India Made Foreign Liquor, Rectified Spirit, Denatured Spirit and Spirituous Preparations Manufactured in Assam.\n(F) Export of India Made Foreign Liquor, Rectified Spirit, Denatured Spirit and Spirituous Preparations Manufactured in Assam.", "footnote": "", "is_definition": false, "sort_order": 58 }, { "number": "35", "title": "35. Export of India made foreign liquor etc. to other States of India.", "chapter": null, "content": "(b) Payment of Export Pass fees. - An export pass fee at the rate of Rs.50.00 per case of 750 ml or equivalent quantity shall be levied on India made foreign liquor/beer, manufactured in the State of Assam for issue of export passes.\nPayment of Export Pass fees.", "footnote": "", "is_definition": false, "sort_order": 59 }, { "number": "36", "title": "36. Export pass.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 60 }, { "number": "37", "title": "37. Export of India made foreign liquor by Canteen Stores Department.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 61 }, { "number": "38", "title": "38. Procedure for Export of India made foreign liquor, rectified spirit and denatured spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 62 }, { "number": "39", "title": "39. Grant of export pass.", "chapter": null, "content": "(b) Procedure for dealing with export pass. - The original copy shall be retained by the office of issue. The duplicate copy shall be handed over to the person to whom the pass has been granted to accompany the consignment and the triplicate copy to the officer-in-charge of the distillery, brewery or the manufactory wherefrom the quantity is to be issued. The Excise Officer-in-charge of distillery, brewery or manufactory who shall issue the quantity as specified in the export pass shall submit to the Excise Commissioner, Assam, at the end of each quarter, a report together with the quarterly statement of export prescribed in Rule 42 below. The quadruplicate copy shall be sent to the Collector or any other officer as may be authorized in this behalf at the district or place of import.\nProcedure for dealing with export pass.", "footnote": "", "is_definition": false, "sort_order": 63 }, { "number": "40", "title": "40. Exemption from the payment of duty on export of rectified spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 64 }, { "number": "41", "title": "41. Return of export pass.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 65 }, { "number": "42", "title": "42. Submission of quarterly statement of India made foreign liquor exported to other States.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 66 }, { "number": "43", "title": "43. Procedure for export of spirituous preparations.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 67 }, { "number": "44", "title": "44. Submission of quarterly statement of spirituous preparations.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 68 }, { "number": "45", "title": "45. Accounts of export.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 69 }, { "number": "46", "title": "46. Transport of spirituous, medicinal and other preparations.", "chapter": null, "content": "(ii) The transport of India made foreign spirits, rectified spirits, denatured spirits and spirituous preparation manufactured at a distillery, brewery or manufactory shall be governed by rules relating to issues from distillery, brewery or the manufactory.", "footnote": "", "is_definition": false, "sort_order": 70 }, { "number": "47", "title": "47. Possession and sale of spirituous medicinal and other preparations.", "chapter": null, "content": "(G) Compounding, Blending, Reducing and Bottling of Foreign Liquor other than Wines and Fermented Liquors.\n(G) Compounding, Blending, Reducing and Bottling of Foreign Liquor other than Wines and Fermented Liquors.", "footnote": "", "is_definition": false, "sort_order": 71 }, { "number": "48", "title": "48. Definition of compounding, blending, reducing, bottling and foreign liquor manufactory.", "chapter": null, "content": "(ii) Bottling or to bottle is defined in Section 2 (b) of the Act.\n(iii) Foreign liquor manufactory: It is defined in rule 1-A(xxxv) of these Rules.", "footnote": "", "is_definition": true, "sort_order": 72 }, { "number": "49", "title": "49. Restriction in compounding, blending, reducing and bottling potable foreign liquor.", "chapter": null, "content": "(a) compounded, blended or reduced, or\n(b) bottled except under a licence granted in this behalf by the Excise Commissioner.", "footnote": "", "is_definition": false, "sort_order": 73 }, { "number": "50", "title": "50. Grant of compounding etc. licence to Bonded Warehouse licence holder.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 74 }, { "number": "51", "title": "51. Application for grant of a compounding, blending, reducing and bottling licence.", "chapter": null, "content": "i. a description of the site and plan of the building in triplicate in which the manufactory operations is proposed to be established by the applicant specifying the number, size and description of the plant and apparatus, proposed to be installed therein;\nii. an authorization from local authority concerned that there is no objection for the construction and working of the manufactory on the proposed site and in the buildings shown in the plan, and\niii. the maximum number of days in a week or month for which the operation (s) will be carried on.\niv. application fee as prescribed in rule 113 of these Rules.", "footnote": "", "is_definition": false, "sort_order": 75 }, { "number": "52", "title": "52. Conditions for grant of licence.", "chapter": null, "content": "(a) prior sanction of the Government is obtained for the issue of a licence by the Commissioner of Excise.\n(b) the applicant deposits as security for the fulfilment of all the conditions of the licence such sum as may be fixed from time to time by the State Government.\n(c) the applicant satisfies the Commissioner of Excise that the proposed building, plant and apparatus to be used in connection with storing, blending, compounding, bottling and issuing of spirits are built in accordance with the relevant regulations applicable thereto and that due precaution has been taken against the fire.", "footnote": "", "is_definition": false, "sort_order": 76 }, { "number": "53", "title": "53. Grant of licence.", "chapter": null, "content": "(ii) Every licence granted under these rules shall be in prescribed form and for a period of one year and shall be issued in the name of the applicant and shall not be transferable.", "footnote": "", "is_definition": false, "sort_order": 77 }, { "number": "54", "title": "54. Payment of licence fee and permit fee.", "chapter": null, "content": "(ii) he holder of a licence granted under sub-rule (i) above shall pay a permit fee at the following rates for the spirit including Extra Neutral Alcohol (ENA), rectified spirit (RS), Malt spirit and all excisable substances brought to the manufactory for the manufacture of foreign liquor at the time of issue of permit i.e. in advance:\nSl. No.\nSl. No.\nKind of Pass\nKind of Pass\nRate of Fee\nRate of Fee\n1\n2\n3\n1\nImport Permit fee on ENA/ Rectified Spirit\nRs.10.00 per BL.\n2\nTransport permit fee on ENA/ Rectified Spirit\nRs.2.00 per BL.\n3\nImport of all excisable substances for\n\t\t\t\tmanufacture of IMFL\nRs.1.00 per BL.\n4\nExport of ENA\nRs.6.00 per BL\n5\nExport of all excisable substances including\n\t\t\t\tRectified spirit used for manufacture of IMFL\nRs.4.00 per BL", "footnote": "", "is_definition": false, "sort_order": 78 }, { "number": "55", "title": "55. Report on the completion of building.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 79 }, { "number": "56", "title": "56. Commencement of working of the manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 80 }, { "number": "57", "title": "57. Failure to complete the construction and commencement of work.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 81 }, { "number": "58", "title": "58. Furnishing of security for the IMFL manufactured.", "chapter": null, "content": "Note : IMFL means India Made Foreign Liquor.", "footnote": "", "is_definition": false, "sort_order": 82 }, { "number": "59", "title": "59. Furnishing of duplicate copies of the plant manufactory etc. to the Excise Superintendent.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 83 }, { "number": "60", "title": "60. Alterations to be made with permissions.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 84 }, { "number": "61", "title": "61. Renewal of the Licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 85 }, { "number": "62", "title": "62. Hypothecation of manufactory prohibited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 86 }, { "number": "63", "title": "63. Affixing of Court fee stamp on application for licence or its renewal.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 87 }, { "number": "64", "title": "64. Inspection of manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 88 }, { "number": "65", "title": "65. Posting of officer-in-charge and other staff to the manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 89 }, { "number": "66", "title": "66. Provision of accommodation for the supervisory staff.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 90 }, { "number": "67", "title": "67. Compounding, blending etc. of potable foreign liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 91 }, { "number": "68", "title": "68. Taking of samples for analysis.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 92 }, { "number": "69", "title": "69. Assistance to officer-in-charge to be given.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 93 }, { "number": "70", "title": "70. Requisition for excise officer to supervise operation.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 94 }, { "number": "71", "title": "71. Search of persons leaving the manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 95 }, { "number": "72", "title": "72. Prohibition for issue of foreign liquor on holidays and dry days.", "chapter": null, "content": "(ii) Prohibition of closure of manufactory on working days: The manufactory shall not be kept closed and issues shall not be refused on any working day except during the days and hours specified in Sub-rule (i) above without the written permission of Excise Superintendent concerned.\n(iii) Permission to be obtained for working beyond normal working hours and on holidays: When a licensee intends to work the manufactory during any period specified for closure under sub-rule (i) above, he shall give prior notice to the officer-in-charge in that behalf and also obtain the written permission of the Excise Superintendent concerned.", "footnote": "", "is_definition": false, "sort_order": 96 }, { "number": "73", "title": "73. Smoking and Naked lights prohibited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 97 }, { "number": "74", "title": "74. Foreign liquor to be issued in the presence of the officer-in-charge.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 98 }, { "number": "75", "title": "75. Spirit to be obtained by the licensee himself.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 99 }, { "number": "76", "title": "76. Verification of spirit received at the warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 100 }, { "number": "77", "title": "77. State Government not responsible for loss of spirit in warehouse or godown or manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 101 }, { "number": "78", "title": "78. All plant and machinery and storage to be within the manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 102 }, { "number": "79", "title": "79. Manufactory premises to be protected.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 103 }, { "number": "80", "title": "80. Building, plant and machinery to be maintained properly.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 104 }, { "number": "81", "title": "81. Blending of duty paid imported foreign liquor with India made spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 105 }, { "number": "82", "title": "82. Containers for spirit and foreign liquor should be kept clean.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 106 }, { "number": "83", "title": "83. Blending of spirit into foreign liquor, its storage and issue.", "chapter": null, "content": "(b) Foreign liquor after blending shall be matured in such fashion and for such period as stipulated before it is issued.\n(c) All the pipes conveying spirit of foreign liquor shall be fixed at a sufficient height. All the flanges on these pipes shall be kept in sealed position with lead seals.\n(d) All the manholes and cocks and other opening of store vessels and spirit vats shall be closed and fixed with locks.\n(e) The licensee shall provide for use or measuring spirit or foreign liquor in the manufactory at the time of issue, such measures, gauges, weighing machines or other appliances as the Commissioner of Excise may direct him to provide.\n(f) No whisky, brandy and rum shall be blended at a strength other than 250 U.P. and 500 U.P. and gin at a strength other than 350 U.P.\n(g) Foreign liquor shall be coloured or flavoured as per specification issued by the Excise Commissioner. No such substance shall be used by the licensee unless the chemical examiner or any other officer appointed by the State Government has examined a sample thereof and approved the same as suitable for compounding.", "footnote": "", "is_definition": false, "sort_order": 107 }, { "number": "84", "title": "84. Payment of fees for chemical analysis.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 108 }, { "number": "85", "title": "85. Power of the Commissioner to stop working of the manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 109 }, { "number": "86", "title": "86. Power of the Commissioner to direct replacement of defective apparatus.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 110 }, { "number": "87", "title": "87. Conveying pipe etc. to be leak proof.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 111 }, { "number": "88", "title": "88. Strength and quantity to be ascertained prior to compounding, blending, reducing or bottling foreign liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 112 }, { "number": "89", "title": "89. Blending of foreign liquor.", "chapter": null, "content": "(b) Water used for blending and reducing shall be pure and potable water, fit for human consumption. It shall be got analyzed by the licensee at least once in a quarter by the Chemical Examiner (Excise) and declared fit for human consumption. The licensee shall undertake such process as the Commissioner of Excise may deem necessary to specify from time to time for treating water properly and making it fit for human consumption.", "footnote": "", "is_definition": false, "sort_order": 113 }, { "number": "90", "title": "90. Storage of foreign liquor before issue.", "chapter": null, "content": "(b) The licensee shall provide vats for storing foreign liquor having an aggregate capacity equal to at least one quarter of maximum quantity issued in any month during the previous year and where no such storage capacity is available it shall be determined by the Commissioner of Excise.\n(c) No blending or reduction of plain spirit shall be done in the store vat except in the presence and under the supervision of the officer-in-charge.", "footnote": "", "is_definition": false, "sort_order": 114 }, { "number": "91", "title": "91. Issue of foreign liquor.", "chapter": null, "content": "Pass is necessary for removal of liquor.", "footnote": "", "is_definition": false, "sort_order": 115 }, { "number": "92", "title": "92. Cleaning and sterilizing of bottles.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 116 }, { "number": "93", "title": "93. Bottling of foreign liquor.", "chapter": null, "content": "(b) Bottled foreign liquor shall be stored in the bonded warehouse of the manufactory within the manufactory premises near the bottling room. The bottling room and the bonded warehouse shall be secured in such manner as the Commissioner of Excise may approve. In the bottling room, vats shall be erected and the spirits for bottling shall be stored therein.\n(c) Bottles of such capacity as may be approved by the Commissioner of Excise shall alone be used.\n(d) Every bottle shall bear such specifications etched on the glass and the mouth of every bottle shall be closed and sealed in such manner as may be specified by the Commissioner of Excise.\n(e) The capsule and label used and the inscriptions thereon shall be as per the written instructions of the Commissioner of Excise from time to time.", "footnote": "", "is_definition": false, "sort_order": 117 }, { "number": "94", "title": "94. Maintenance of accounts.", "chapter": null, "content": "(i) For the spirit received in the spirit store and issued.\n(ii) For all the foreign liquor manufactured and issued.\n(iii) For the foreign liquor issued for bottling and bottled.\n(iv) For all the bottles filled with foreign liquor.\n(v) For all colouring and flavouring substances.", "footnote": "", "is_definition": false, "sort_order": 118 }, { "number": "95", "title": "95. Excise duty payable on wastage.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 119 }, { "number": "96", "title": "96. Measurement of foreign liquor.", "chapter": null, "content": "(b) The licensee shall be responsible for securing the bungs or other openings of all casks and vessels filled and for preparing them for issue or if they are to be packed, for preparing the packages and getting them sealed by the officer-in-charge in such way that they cannot be opened without damaging the seal.\n(c) The officer-in-charge wherever necessary shall weigh the empty casks and the casks filled with spirit and record the weights in a register. If the check by weighment shows any excess or deficiency of more than two litres of liquor, the same should be re-measured.", "footnote": "", "is_definition": false, "sort_order": 120 }, { "number": "97", "title": "97. Removal of spirit or foreign liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 121 }, { "number": "98", "title": "98. Bottles to be corked, capsuled, labeled and stored immediately after filling.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 122 }, { "number": "99", "title": "99. Particulars to be shown on labels.", "chapter": null, "content": "(b) The Foreign liquor to be sold should contain the statutory warning and invariably printed in the label of each bottle.\n1. (a) \"Consumption of liquor is injurious to health\"\n(b) Assamese Typing to be typed here.\nAssamese Typing to be typed here.\n(c) \"Not for sale\" to persons below 21 years of age\"\n(d) \"For sale in Assam only\" for the foreign liquor for sale in Assam, and\n2. (a) \"Consumption of liquor is injurious to health\".\n(b) \"Not for sale in Assam\" for the foreign liquor to be exported.", "footnote": "", "is_definition": false, "sort_order": 123 }, { "number": "100", "title": "100. Packing of bottles. Bottles shall be packed as soon as bottling operation is completed.", "chapter": null, "content": "(ii) Registration of Mono Cartons of IMFL/ Beer etc. - (1) Notwithstanding anything contained in these rules, no person shall manufacture or sell or offer for sale any brand of IMFL/ Beer etc. in bottles unless it's mono cartons are registered with the Commissioner of Excise, Assam and certificate of registration has been granted to by him.\n(ii) Registration of Mono Cartons of IMFL/ Beer etc.\n(2) No bottle of IMFL/ Beer etc. shall be sold or offered for sale unless the bottle is properly covered and packed bearing the name of the distiller, compounder, blender or brewer of such brand of IMFL/ Beer etc.\n(3) Validity of Certificate of Registration. - A certificate of registration granted under sub-rule 2 (a) of the rule 68 shall be valid till 31st of March every year and shall be renewed for a period of one year at a time at the discretion of the Excise Commissioner.\nValidity of Certificate of Registration.\n(4) Fee for registration of Mono cartons. - The fee for registration of mono cartons of IMFL/ Beer etc. are as under:\nFee for registration of Mono cartons.\n(a) In respect of Whisky, Rum or Brandy bottles be rupees one lakh only and for renewal thereof rupees one lakh only annually, and\n(b) In respect of Wine, Vodka, Liqueurs, Gin, Champagne, Cordials and other similar potable alcohol preparations and Beer, the registration be rupees seventy thousand only and renewal thereof rupees seventy thousand only annually.\n(5) Application for registration of mono cartons. - (a) Application for registration of mono carton of IMFL/ Beer etc. shall be made to the Commissioner of Excise, Assam at least two (2) months before the mono carton is made or prepared and application for renewal of the certificate of registration shall be made by December for registration for the next year.\nApplication for registration of mono cartons.\n(b) Application referred to in sub-rule (a) shall contain the following particulars, namely;\n(i) The brand name and the alcoholic strength of the liquor product and the measure in liters it is proposed to be sold.\n(ii) The Country/ State of origin of the liquor.\n(iii) The name and address of the distiller, compounder, blender and brewer and in respect of foreign liquor bottled in India, the name and address of the bottler, and;\n(iii) The MRP, dates of manufacture and expiry in case of canned Beer/ Pet bottles and shall be accompanied by two copies of mono cartons corresponding to the brand and containing particulars mentioned in clause (i), (ii) and (iii) above. The mono cartons shall be authenticated by the applicant with his seal and signature.\n(c) For any change, addition or deletion of any mark or inscription on mono cartons, fresh registration shall be done with deposit of prescribed registration fees.\n(6) Maintenance of records by the Commissioner of Excise. - The Commissioner of Excise shall maintain up-to-date record of all brand names and mono cartons registered under these rules.\nMaintenance of records by the Commissioner of Excise.\n(7) Powers of the State Government and Excise Commissioner to refuse etc. registration of mono cartons. - The State Government or the Excise Commissioner, if satisfied that it is necessary to do so for reasons to be recorded in writing, may refuse registration or to renew the registration of brand name of mono cartons and may also likewise and without any notice at any time suspend, cancel the registration of any mono carton and on such cancellation the certificate of registration shall become invalid and no claim for any compensation thereto shall be entertained.\nPowers of the State Government and Excise Commissioner to refuse etc. registration of mono cartons.", "footnote": "", "is_definition": false, "sort_order": 124 }, { "number": "101", "title": "101. Minimum capacity of bottles to be used.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 125 }, { "number": "102", "title": "102. Issue of transport pass.", "chapter": null, "content": "(b) Every application for a transport pass for removal of the foreign liquor shall be made in writing to the Commissioner of Excise through the Superintendent of Excise concerned.\n(c) If the Commissioner of Excise is satisfied that the applicant is entitled under these rules to remove foreign liquor, he shall issue the permit.", "footnote": "", "is_definition": false, "sort_order": 126 }, { "number": "103", "title": "103. Bottling licence does not cover blending or compounding.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 127 }, { "number": "104", "title": "104. Bottling licensee may alter strength by adding pure water.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 128 }, { "number": "105", "title": "105. Labels for bottle filled in India with imported foreign liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 129 }, { "number": "106", "title": "106. Licensee bound by other conditions if any to be imposed.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 130 }, { "number": "106A", "title": "106A. Sub-leasing of Manufactory.", "chapter": null, "content": "(a) No sub-lease shall be permitted unless - (i) A sub-lease fee of sum equal to 100% (one hundred Percent) of the proportionate licence fee is remitted on the production capacity proposed for sub-lease as per the rates specified in Rule 19(III) of these Rules.\n(ii) The original licensee is free from all Government dues and arrears of excise revenue including any loss that may have accrued in consequence of default.\n(b) The licencsee keeps a security deposit of an amount equal to 50% (Fifty Percent) of the annual licence fee of the manufactory in the shape of Fixed Deposit Receipt or Bank Guarantee issued by any Nationalised Bank situated in Assam in the name of the Excise Commissioner.\n(c) The proposed sub-lessee referred to in sub-rule (i) shall not be a person disqualified to hold a licence under the Assam Excise Act, 2000 and the rules made thereunder.\n(d) The sub-lease permitted under sub-rule (i) shall be for a period of one year or part thereof and such sub-lease holder shall not have any claim for renewal of such sub-lease.\n(e) The Excise Commissioner may, for reasons to be recorded in writing, refuse to grant permission for sub-lease or withdraw the permission granted for sub-lease.\n(f) The licencee and the sub-lessee shall not have any claim for compensation towards any damage or loss sustained on account of non-sanction or withdrawal of permission for sub-lease.\n(g) If the original licence is suspended or cancelled for any reasons, the sub-lease shall also stand automatically suspended or cancelled as the case may be.\n(h) An application for grant of permission for sub-lease shall be accompanied by :\n(i) Sub-lease deed between the licensee and proposed sub-lessee on a non-judicial stamp paper of the requisite value as per the provisions of the Indian Stamp Act, 1899, which shall be registered within 15 days from the date of grant of permission for sub-lease.\n(ii) Memorandum of articles of Association/partnership deed, declaration of sole proprietorship, as the case may be, of the licensee and the sub-lessee.\n(iii) List of Directors/Partners, as the case may be, of both licensee and sub-lessee.\n(iv) Undertaking on non-judicial stamp paper worth Rs. 100/- duly signed by the licensee and sub-lessee.\n(v) Original Challan as proof of having paid 100% (one hundred percent) of annual license fee of the distillery/ manufactory towards sub-lease fee and fifty percent of the annual licence fee as security deposit in the shape of Fixed Deposit Receipt or Bank Guarantee issued by Nationalised Bank situated in Assam in the name of the Excise Commissioner.\n(i) The sub-lease granted under sub rule (1) is not transferable..\n(j) The Licensee and sub-lessee shall be jointly and severally responsible for all the acts of omissions and commissions of the sub-lessee.\n(k) The sub-lessee shall be responsible for payment of all duties, taxes and fees etc. , payable to the Government pertaining to the period of sub-lease. In case the sub-lease fails, the same shall be recovered from the licensee.\nModel form of Application for grant of Permission for Sub-lease of the Indian Made Foreign Liquor Manufactory.\nModel form of Application for grant of Permission for Sub-lease of the Indian Made Foreign Liquor Manufactory.", "footnote": "", "is_definition": false, "sort_order": 131 }, { "number": "1", "title": "1. That the Sub-Lease will be effective from the _______________ of________________ month _______________ year.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 132 }, { "number": "2", "title": "2. The licensed capacity of the licensee per annum is __________________ BL. the licensee has agreed to lease out __________BL to the Sub-Lessee out of the licensed capacity of ________________ BL. held by him.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 133 }, { "number": "3", "title": "3. That we shall be severally and jointly responsible to abide by term and conditions of the license as laid down in the license in Form dated ............... and the provisions of Assam Excise Rules, 2016.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 134 }, { "number": "4", "title": "4. That we shall jointly and severally abide by the provisions of Assam Excise Act, 2000 and the rules made there under from time to time.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 135 }, { "number": "5", "title": "5. That we shall bound to pay any enhanced license fee, excise duty, security deposit and any other fee or taxes to be levied from time to time.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 136 }, { "number": "6", "title": "6. That , we shall be bound to pay any penalties levied from time to time.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 137 }, { "number": "7", "title": "7. That, we hereby agree that the licence is liable to be cancelled on the basis of any adverse report of investigation for any lapse which amounts to contravention of any rule or any conditions of license or any other provisions of Law and also for any conviction in any criminal case at any time.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 138 }, { "number": "8", "title": "8. That the licence or sub-lease holder will not have any right or claim for continuation or renewal of sub-lease in dependent of the original licence and in case the licnece is cancelled or suspended or any other action taken under excise law, it will automatically attract the sub-lease also.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 139 }, { "number": "9", "title": "9. If the licence/sub-lease is surrendered or cancelled in the middle of the licence period, we shall not be eligible for refund of licence fee.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 140 }, { "number": "10", "title": "10. That , if we fail to pay Excise Duty, Penalties etc. if any, due to Government on time , the licence is liable to be cancelled and entire amount so due, without prejudice to any other mode of recovery, may be recovered from the security deposit and also be way of restraining our movable and immovable property whatsoever we possess and selling the said properties under the relevant law currently in force.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 141 }, { "number": "11", "title": "11. We declare that we have not been convicted of any offence under Assam Excise Act, 2000.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 142 }, { "number": "12", "title": "12. That we shall maintain separate register of accounting etc. as required under Assam Excise Rules, 2016.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 143 }, { "number": "13", "title": "13. We shall not have any claim for any increase in the licenced capacity on account of permission granted for sub-lease.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 144 }, { "number": "14", "title": "14. We shall be responsible for unutilized/disposal as per Assam Excise Rules, 2016 of the balance stock of ENA/other Liquors that remain at the end of the lease period.", "chapter": null, "content": "Signature of Licencee/ Proposed Sub-lease holder\n(H) Registration of Brand Name and Label.", "footnote": "", "is_definition": false, "sort_order": 145 }, { "number": "107", "title": "107. Registration of brand name and label.", "chapter": null, "content": "(2) No bottle of India made foreign liquor shall be sold or offered for sale unless the bottle is properly capsuled and capsule bears the name of the distiller, compounder, blender or brewer of such brand of India made foreign liquor.", "footnote": "", "is_definition": false, "sort_order": 146 }, { "number": "108", "title": "108. Validity of certificate of registration.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 147 }, { "number": "109", "title": "109. Fees for registration.", "chapter": null, "content": "(a) In respect of Whisky, Rum or Brandy bottles be rupees one lakh only and for renewal thereof rupees one lakh only annually, and\n(b) In respect of Wine, Vodka, Liqueurs, Gin, Champagne, Cordials and other similar potable alcohol preparations and Beer, the registration be rupees fifty thousand only and renewal thereof rupees fifty thousand only annually.\n(c) For any change, addition or deletion of any mark or inscription on labels, fresh registration shall be done with deposit of prescribed registration fees.", "footnote": "", "is_definition": false, "sort_order": 148 }, { "number": "110", "title": "110. Application for registration.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 149 }, { "number": "2", "title": "2. An application referred to in sub-rule (1), shall contain the following particulars, namely;", "chapter": null, "content": "(a) The brand name and the alcoholic strength of the IMFL and the measure in litres it is proposed to be sold;\n(b) The country of origin of the liquor;\n(c) The name and address of the distiller, compounder, blender and brewer and in respect of foreign liquor bottled in India, the name and address of the bottler; and\n(d) The MRP, dates of manufacture and expiry in case of canned beer, and shall be accompanied by two copies of label corresponding to the brand and containing particulars mentioned in clauses (a), (b) and (c) above. The labels shall be authenticated by the applicant with his dated signature in full.", "footnote": "", "is_definition": false, "sort_order": 150 }, { "number": "111", "title": "111. Maintenance of records by Commissioner of Excise.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 151 }, { "number": "112", "title": "112. Powers of the State Government and Excise Commissioner to refuse etc. registration of brand and label.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 152 }, { "number": "112A", "title": "112A. Profile registration in case of manufacturers who manufacture their products outside the state and intends to sell their products in Assam.", "chapter": null, "content": "(I) Grant of Excise Licence.", "footnote": "", "is_definition": false, "sort_order": 153 }, { "number": "113", "title": "113. Application for grant of excise licence or shifting of licensed premises or change of partner of any licence.", "chapter": null, "content": "(a) Application Fee for new Distillery/ Brewery\n\t\t\t\tlicence and for every shifting application for the existing\n\t\t\t\tlicences.\nRs.5,00,000.00\n(b) Application Fee for new foreign liquor\n\t\t\t\t“Bonded Warehouse” licence and for every shifting\n\t\t\t\tapplication for the existing licences.\nRs.2,00,000.00\n(c) Application Fee for new foreign liquor\n\t\t\t\t“Wholesale” licence and for every shifting\n\t\t\t\tapplication for the existing licences.\nRs.1,00,000.00\n(d) Application Fee for new foreign liquor\n\t\t\t\t“Retail OFF” and “Retail ON” licence and\n\t\t\t\tfor every shifting application for the existing licences.\nRs.1,00,000.00\n(e) Application fee for microbrewery licence.\nRs.1,00,000.00\n(f) Application Fee for foreign liquor\n\t\t\t\t“temporary bar” licence.\nRs.10,000.00\n(g) Application Fee for new foreign liquor “Late\n\t\t\t\tClosing” licence granted to Licensed hotels and\n\t\t\t\trestaurants.\nRs.50,000.00\n(h) Application Fee for foreign liquor\n\t\t\t\t“temporary late closing” licence.\nRs.5,000.00\n(i) Application Fee for new Canteen Tenant\n\t\t\t\tlicence.\nRs.5,000.00\n(j) Application Fee for new licence to Compound,\n\t\t\t\tblend foreign liquor and for every shifting application for the\n\t\t\t\texisting licences.\nRs.1,00,000.00\n(k) Application Fee for new licence to Bottle\n\t\t\t\tforeign liquor and for every shifting application for the\n\t\t\t\texisting licences.\nRs.1,00,000.00\n(l) Application Fee for new wholesale, Retail\n\t\t\t\tand possession licence of Rectified spirit, Denatured Spirit and\n\t\t\t\tmedicated wines for bona fide medicinal, industrial or scientific\n\t\t\t\tpurposes and for every shifting application for the existing\n\t\t\t\tlicences.\nRs.5000.00\n(m) Application fee for change or alteration of\n\t\t\t\tlicence.\nRs.1,00,000.00\n(n) Application fee for sub-lease of\n\t\t\t\tmanufactory.\nRs.75,000.00\n(o) Application fee for cancellation and/or\n\t\t\t\trevalidation of expired permits and validity extension of\n\t\t\t\tpermits.\nRs.5000.00 per permit payable by the consignee\n\t\t\t\tat the place of import and for export permit payable by the\n\t\t\t\tconsignor at the place of export.", "footnote": "", "is_definition": false, "sort_order": 154 }, { "number": "114", "title": "114. Grant of wholesale vend of foreign liquor.", "chapter": null, "content": "(ii) Grant of retail sale of foreign liquor 'Off' or 'On' the premises : Subject to Rule 279 of the Rules, licence for retail sale of foreign liquor 'Off' or 'On' the premises shall be granted by the District Collector with the previous sanction of the State Government on payment of the annual licence fee as may be prescribed by the State Government from time to time.\n(iii) Licence for the wholesale vend for foreign liquor or retail sale of foreign liquor 'Off' the premises shall be granted for a period of three consecutive years.\n(iv) Licence for retail vend of foreign liquor 'On' the vendor's premises shall always be for one year subject to renewal by the State Government on year to year basis if there is nothing adverse against the licensee.", "footnote": "", "is_definition": false, "sort_order": 155 }, { "number": "115", "title": "115. Hotel Licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 156 }, { "number": "116", "title": "116. Restaurant licence.", "chapter": null, "content": "Note : For the purpose of the foregoing rules 115 and 116, the words \"Hotel\" and \"Restaurant\" also include the hotel and restaurant run by the Assam Tourism Development Corporation.", "footnote": "", "is_definition": false, "sort_order": 157 }, { "number": "117", "title": "117. Bar and restaurant licence in hotel.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 158 }, { "number": "118", "title": "118. Temporary bar licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 159 }, { "number": "119", "title": "119. Railway refreshment room.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 160 }, { "number": "120", "title": "120. Steamer, dining car or kitchen car retail 'On' licence.", "chapter": null, "content": "(i) Steamer or other vessels employed in traffic in inland water ways;\n(ii) Railway dining cars i.e. cars in which meals are served to passengers;\n(iii) Railway kitchen cars in which food is prepared but served to passenger in their compartments.", "footnote": "", "is_definition": false, "sort_order": 161 }, { "number": "121", "title": "121. Dak bungalow/Guest house retail 'On' licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 162 }, { "number": "122", "title": "122. Licence for sale by Co-operative societies.", "chapter": null, "content": "Note : The expression 'Co-operative society or Association' means the society or association whether it is or is not incorporated under any law relating to companies or is not registered under the Societies Registration Act, 1860 when the profits (if any) derived from the business carried on by such association or society are divisible among the share holders or members thereof or subscriber thereto.", "footnote": "", "is_definition": false, "sort_order": 163 }, { "number": "122A", "title": "122A. Grant of licences to Firms, Company or Corporations.", "chapter": null, "content": "(a) Copies of the memorandum and articles of Association,\n(b) A list of shareholders,\n(c) A copy of balance sheet.\n(d) Names and addresses of the Managing Directors, Managers and officers as defined in Indian Companies Act. Any changes, alterations or additions in regard to the matters referred above shall be informed to the Collector in time.\n(ii) Certified copies of deeds of Partnership showing the rights and liabilities of the Partners, their names and addresses and the person or persons who are authorized to transact business on behalf of the firm or company. Any change in this regard shall be intimated to the Collector in time.\n(iii) A licence granted under the Assam Excise Act to a private company or a firm shall stand determined on any change in the membership of the private company or in the partnership of the firm or in the management thereof unless in the case of private company, prior approval of the State Government and in the case of a partnership firm, prior permission of the Collector and the approval of Excise Commissioner to such changes is obtained.\n(iv) The application shall be signed on behalf of the firm, company or corporation by its Secretary/Managing Director/Manager or any officer or person specially authorized by such firm, company or corporation in writing and with seal.\n(v) A firm, company or corporation having a licence under the Assam Excise Act shall give all reasonable facilities to an excise officer not below the rank of Inspector of Excise or any officer duly authorized by the Collector to enter its business premises and to examine its memorandum and articles of association and the list of shareholders and directors during the time that such business premises shall remain open.", "footnote": "", "is_definition": false, "sort_order": 164 }, { "number": "123", "title": "123. Club Licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 165 }, { "number": "124", "title": "124. Canteen Stores Department Wholesale warehouse licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 166 }, { "number": "125", "title": "125. Military canteen tenant licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 167 }, { "number": "126", "title": "126. Para Military Force licences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 168 }, { "number": "127", "title": "127. Late closing licence.", "chapter": null, "content": "(ii) Temporary late closing licence : The Collector may, with the previous sanction of the Excise Commissioner, grant a temporary late closing licence to the holder of a licence for consumption 'On' the premises if he desires for keeping his bar open beyond the prescribed time limit on payment of a fee of Rs.5,000.00 per day up to a maximum of three days.", "footnote": "", "is_definition": false, "sort_order": 169 }, { "number": "128", "title": "128. Renewal of licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 170 }, { "number": "129", "title": "129. Submission of annual renewal proposal.", "chapter": null, "content": "(2) The Deputy Commissioner shall cause to be scrutinized all such renewal proposals received before the last day of November and will send such proposals along with a consolidated statement with his specific comments thereto to the Excise Commissioner before the 15th day of December every year.\n(3) The Excise Commissioner shall, after due scrutiny, send such list prepared by the Deputy Commissioner, to the State Government with his specific comments thereto before 15th day of January every year.\n(4) The sanction for renewal to such licences shall be granted by the State Government at its discretion and such sanction or rejection, as the case may be, shall be communicated to the Deputy Commissioner before 15th day of February every year.\n(5) On receipt of such sanction, the Deputy Commissioner shall order the concerned licensees in whose favour sanction for renewal has been received, to deposit the licence fee on or before 15th day of March through treasury challan or by any other method as may be determined by the State Government, for the renewal of licence for the next year.\n130.\nRectified Spirits\nRectified Spirits\n131.\n(b) Licences for the use in the manufacture of drugs, medicines or chemicals of pure rectified spirit manufactured in India will be issued free of charge to manufacturing chemists approved by the Collector with the previous sanction of the Excise Commissioner.\n(c) Licences granted vide sub-rule (a) and (b) of this rule shall be renewed by the Collector annually on satisfactory records and on payment of annual licence fee. No fees shall be charged for renewal of the licence granted under Rule 129 (b) above.\n(d) A pass fee of Rs.2.00 (Rupees two only) and Excise duty of Rs.8.00 (Rupees eight only) per liter payable in advance shall be realized for issue of pass for import of rectified spirit by the wholesale licence holders.\nDenatured Spirit\nDenatured Spirit\n132.\n(b) A pass fee at the rate of Rs.5.00 (Rupees five only) per liter payable in advance shall be realized for issue of pass for import of denatured spirit by the wholesale licence holders.\n133.\n134.\nMedicated Wines\nMedicated Wines", "footnote": "", "is_definition": false, "sort_order": 171 }, { "number": "135", "title": "135. Licences for sale of medicated wines.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 172 }, { "number": "136", "title": "136. Licences for sale of medicate wines by a licensed dealer.", "chapter": null, "content": "Note : The expression 'Licensed dealer' means a person who obtained a licence for sale of medicated wines and similar preparations to :\n(i) another licensed dealer for sales to public;\n(ii) a chemist, druggist or pharmacist to sell medicated wines and similar preparations.", "footnote": "", "is_definition": false, "sort_order": 173 }, { "number": "137", "title": "137. Licence for manufacture of Perfume and Toilet preparations.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 174 }, { "number": "138", "title": "138. Commencement of licences.", "chapter": null, "content": "Note : Register of licence for foreign liquor, rectified spirit, denatured spirit and medicated wine - Register of licence for foreign liquor, rectified spirit, denatured spirit and medicated wine shall be maintained separately for each item in all districts and sub-divisional excise offices in the form as prescribed by the Excise Commissioner.\nNote : Register of licence for foreign liquor, rectified spirit, denatured spirit and medicated wine", "footnote": "", "is_definition": false, "sort_order": 175 }, { "number": "139", "title": "139. Strengths for sale of Whisky, brandy, rum and gin.", "chapter": null, "content": "140.\n(a) The holder of a licence for retail sale of foreign liquor for consumption 'On' or 'Off' the premises shall not keep or sell such liquor in 'quart' bottles containing less than 750 ml or in 'pint' bottles containing less than 375ml. and Nips bottle containing less than 180 ml of such spirit or except in sealed, capsuled bottles.\n(b) The holder of a licence to sell India made foreign liquor for consumption 'On' the premises may use peg measure. One full peg is equal to 60 ml.", "footnote": "", "is_definition": false, "sort_order": 176 }, { "number": "141", "title": "141. Foreign liquor licensee not to stock liquor declared unwholesome.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 177 }, { "number": "142", "title": "142. Mixing any other spirit with denatured spirit prohibited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 178 }, { "number": "143", "title": "143. Minimum strength of denatured spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 179 }, { "number": "144", "title": "144. Storage wastage.", "chapter": null, "content": "Part - II\nCountry Spirit", "footnote": "", "is_definition": false, "sort_order": 180 }, { "number": "145", "title": "145. Definition.", "chapter": null, "content": "(i) \"Country liquor\" means: -\n\"Country liquor\"\n(a) plain spirit which has been made in India from materials recognized in Assam as bases for country spirit, nemely, mahua, rice, millet, gur or molasses;\n(b) fermented tari; and\n(c) all fermented liquors made from mahua, rice, millet or other grain according to native processes;\n(ii) \"Warehouse\" or \"spirit warehouse\" means the buildings erected by the State Government of Assam for the storage of spirit in bond under the charge of the contractor;\n\"Warehouse\"\n(iii) \"Contractor\" means a person to whom the exclusive privilege\n\"Contractor\"\n(a) of supplying by wholesale, or\n(b) of manufacturing and supplying by wholesale of country spirit to licensed retail vendors of the same has been granted by the State Government of Assam under Section 18 of the Assam Excise Act, 2000;\n(iv) \"Distillation\" means the process of extracting spirit from anything by evaporation and condensation;\n\"Distillation\"\n(v) \"Distillery\" means a distillery at which a contractor is permitted by the terms of a licence granted to him by the State Government of Assam or any other State to manufacture spirit;\n\"Distillery\"\n(vi) \"Fermentation\" includes natural or artificial changes which produce alcohol;\n\"Fermentation\"\n(vii) \"Gravity\" means proportion which the weight of a liquid bears to that of an equal bulk of distilled water, the gravity of distilled water at 600 (sixty degree), Fahrenheit being taken to be 10000 (one thousand degree);\n\"Gravity\"\n(viii) \"To gauge\" means to determine the quantity of spirit contained in or taken from any cask or other receptacle, or to determine the capacity of a cask or other receptacle;\n\"To gauge\"\n(ix) \"London Proof (L.P.)\" or Proof\" means the strength or proof as ascertained by means of Sykes' hydro-meter and denotes that spirit which at the temperature of 610 (sixty one degree) Fahrenheit weighs exactly 12th/13th part of an equal measure of distilled water;\n\"London Proof (L.P.)\" or Proof\"\n(x) \"Over Proof\" (O.P.) means spirit of a strength greater than that of London Proof;\n\"Over Proof\"\n(xi) \"Under Proof\" (U.P.) means a spirit of a strength less than that of London Proof;\n\"Under Proof\"\n(xii) \"Proof gallon\" means a gallon containing liquor of strength of London Proof;\n\"Proof gallon\"\n(xiii) \"Obscuration\" means the difference caused by matter in solution, between the true strength of spirit and that indicated by the hydrometer;\n\"Obscuration\"\n(xiv) \"To prove\" means to test the strength of the spirit by a hydrometer or other instrument prescribed by the Excise Commissioner;\n\"To prove\"\n(xv) \"Racking\" means the transfer of spirit from one vessel to another;\n\"Racking\"\n(xvi) \"Reducing\" is defined in Rule 1-A (xxvi) means the reduction of liquor from a higher to a lower alcoholic strength by the addition of pure water;\n\"Reducing\"\n(xvii) \"Still\" includes any part of a still, any apparatus whatever for distilling or manufacturing spirit;\n\"Still\"\n(xviii) \"Toddy\" means Tari;\n\"Toddy\"\n(xix) \"Vat\" means any vessel used for blending, reducing or storage of spirit;\n\"Vat\"\n(xx) \"To tap\" means to prepare any part of a Tari (toddy) producing tree or to use any means for the purpose of causing sap to exude from the tree;\n\"To tap\"\n(xxi) \"Wash\" means the material for distillation which is under or has undergone fermentation by natural or artificial means;\n\"Wash\"\n(xxii) \"Grogging\"\n\"Grogging\"\n(1) The term \"grogging\" in reference to wooden vessels means the extraction of the spirit absorbed in the wood. Wooden casks are grogged with water after having been emptied in order to prevent the extraction of the absorbed spirit and its consumption after the casks have left the warehouse.\n(2) The amount of \"grogging\" obtainable by ordinary extraction with cold water is usually some-what over one percent of the proof litres originally contained in the cask, assuming that it was practically full on receipt at the warehouse.\nImport, Export and Transport of Country Spirit.\nImport, Export and Transport of Country Spirit.", "footnote": "", "is_definition": true, "sort_order": 181 }, { "number": "146", "title": "146. Rules applicable to import, export and transport", "chapter": null, "content": "Import\nImport", "footnote": "", "is_definition": false, "sort_order": 182 }, { "number": "147", "title": "147. Conditions under which import can be made.", "chapter": null, "content": "(a) a person to whom any exclusive privilege for the supply of such spirit has been granted under Section 18 of the Act, or\n(b) a licensed wholesale dealer in country spirit after he or his agent has -\n(i) executed a bond (which may be either a general or special bond) in favour of the Excise Commissioner or place of export for payment of the said duty; and\n(ii) obeyed all rules in force in the district or place from which the export was made.\n(a) the consignment is accompanied by a pass granted by the Collector or any other empowered officer of the exporting district or place, or by the officer-in-charge of the distillery, brewery or warehouse from which it was taken, in such a form as may be prescribed for use in the exporting district or place; and\n(b) the Collector of importing district has received a copy of the said pass from the Collector of the exporting district of place or from the officer-in-charge of the said distillery, brewery or warehouse.\n(b) On the arrival at an excise warehouse in the territories to which the aforesaid Act applies of any such spirit, it shall be tested and measured by the officer-in-charge of the warehouse, and shall be taken into store and entered in his accounts.\n(c) As soon as may be after such arrival, the officer-in-charge of the warehouse shall certify on the importer's copy of the pass full details regarding the spirit received, in such form as may be prescribed in the pass or required by the Collector of the exporting district or place.", "footnote": "", "is_definition": false, "sort_order": 183 }, { "number": "148", "title": "148. Casks in which spirit is imported to be marked.", "chapter": null, "content": "(1) name of the exporting distillery or warehouse;\n(2) number of cask or drum;\n(3) quantity and strength contained in the cask; and\n(4) capacity of the cask.", "footnote": "", "is_definition": false, "sort_order": 184 }, { "number": "149", "title": "149. Import otherwise than under rules prohibited.", "chapter": null, "content": "Export\nExport\nExport of Country Spirits to other State of India Under Bond.\nExport of Country Spirits to other State of India Under Bond.", "footnote": "", "is_definition": false, "sort_order": 185 }, { "number": "150", "title": "150. Execution of bond.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 186 }, { "number": "151", "title": "151. Liquor to be gauged and proved before issue.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 187 }, { "number": "152", "title": "152. Passes.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 188 }, { "number": "153", "title": "153. Vessels to be marked and sealed.", "chapter": null, "content": "(2) Each such cask or other vessel shall be sealed by the officer-in-charge and a distinct impression of the seal shall be affixed on the pass forwarded to the Collector of the importing district under sub-rule (2) of Rule 152 of these Rules.", "footnote": "", "is_definition": false, "sort_order": 189 }, { "number": "154", "title": "154. Account of export.", "chapter": null, "content": "Transport\nTransport", "footnote": "", "is_definition": false, "sort_order": 190 }, { "number": "155", "title": "155. Transport passes.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 191 }, { "number": "156", "title": "156. Vessels to be marked and sealed.", "chapter": null, "content": "(b) If the Excise Commissioner so directs, each such cask or other vessels shall be sealed by the officer-in-charge and a distinct impression of the seal affixed on the pass forwarded to the officer-in-charge of the distillery or the warehouse to which the spirit is to be transported.", "footnote": "", "is_definition": false, "sort_order": 192 }, { "number": "157", "title": "157. Transit between warehouse and retail vend.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 193 }, { "number": "158", "title": "158. Order for issue of spirit.", "chapter": null, "content": "To,\nThe officer-in-charge,\n_________________ warehouse.\nIssue ___________ Bulk litters of 60 U.P. spirit on which the prescribed duty has been paid, to the licensed vendor or his agent of country spirit shop No.________________.\n(Signature of officer) ___________ District _____________ Sub-division\nRubber stamp will be used on the challan by which cost price and bottling charge have been deposited should be stamped: \"Entered in Register\".\n(Signature of officer) ___________ District _____________ Sub-division", "footnote": "", "is_definition": false, "sort_order": 194 }, { "number": "159", "title": "159. Issue of spirit to be made in full.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 195 }, { "number": "160", "title": "160. Copy of issue register to be submitted to Collector.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 196 }, { "number": "161", "title": "161. Khatian Statement.", "chapter": null, "content": "Contracts for Supplying Country Spirit to Warehouses.\nContracts for Supplying Country Spirit to Warehouses.", "footnote": "", "is_definition": false, "sort_order": 197 }, { "number": "162", "title": "162. Call for tenders.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 198 }, { "number": "163", "title": "163. Application for licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 199 }, { "number": "1", "title": "1. The name or names of the person or persons, if a firm, the name of every partner of the firm and if a company, the registered name thereof and again registered with the Commissioner of Excise on payment of a fee as may be prescribed by the Government from time to time. The tenderer should get himself/herself registered with the Commissioner of Excise. This registration number with date should be quoted in the tender paper.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 200 }, { "number": "173", "title": "2. The applicant (if he is other than the existing contractor) shall also state in his tender that he is willing to take over under the provision of Rule 173 of these Rules, the existing vats and other permanent apparatuses in the warehouses within the area to be supplied and shall furnish a list of these in his application.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 201 }, { "number": "3", "title": "3. Each tenderer shall deposit a sum of money fixed by the Excise Commissioner as earnest money by a Bank Draft in favour of the Commissioner of Excise. The Bank Draft must accompany the tender otherwise no tender will be considered. The unsuccessful tenderer shall get their earnest money refunded. The earnest money of the successful tender may be converted to security deposit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 202 }, { "number": "164", "title": "164. Right of State Government to grant licence to any person.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 203 }, { "number": "165", "title": "165. Period of licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 204 }, { "number": "166", "title": "166. Security deposit and execution of bond.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 205 }, { "number": "167", "title": "167. Contractor bound to supply spirit to retail vendors.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 206 }, { "number": "168", "title": "168. Retail vendors to pay cost price and duty into treasury.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 207 }, { "number": "2", "title": "2. Monthly payment of cost price to contractor - The contractor shall be entitled to receive monthly the total amount deposited in his favour as cost price during the preceding month. The amount due from the contractor such as godown rent and any other dues may be paid by deduction from the amount of cost price which is to be refunded to him by the Government of Assam.", "chapter": null, "content": "Monthly payment of cost price to contractor", "footnote": "", "is_definition": false, "sort_order": 208 }, { "number": "3", "title": "3. Provided that 90% of the monthly cost price of country spirit will be released by the State Government on receipt of Bill-cum-Statement from the Deputy Commissioner concerned and remaining 10% of the same will be released on receipt of Treasury credits from the Treasury officer concerned.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 209 }, { "number": "169", "title": "169. Contractor to have no interest in retail shop.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 210 }, { "number": "170", "title": "170. Establishment in warehouses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 211 }, { "number": "171", "title": "171. Plant etc. subject to approval of Excise Commissioner.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 212 }, { "number": "172", "title": "172. Contractor to give notice of any plant.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 213 }, { "number": "173", "title": "173. Government to have right to preemption of plant.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 214 }, { "number": "174", "title": "174. Stock of spirit in warehouse and its disposal on expiry of contract.", "chapter": null, "content": "(2) If he shall fail so to remove or dispose of all surplus spirits within 10 (ten) days of receipt of written notice from the District Collector, the cost of any establishment which may be necessary to employ at any of the warehouses may be recovered from him, and in default of his so doing within 1 (one) month, the spirit shall be liable to forfeiture at the discretion of the Excise Commissioner.", "footnote": "", "is_definition": false, "sort_order": 215 }, { "number": "175", "title": "175. Quality of spirit prescribed.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 216 }, { "number": "176", "title": "176. Addition of saccharine etc. prohibited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 217 }, { "number": "177", "title": "177. Minimum stock prescribed.", "chapter": null, "content": "Warehouses\nWarehouses", "footnote": "", "is_definition": false, "sort_order": 218 }, { "number": "178", "title": "178. Government warehouses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 219 }, { "number": "179", "title": "179. Vessels for storage of spirit in warehouses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 220 }, { "number": "180", "title": "180. Vats to be provided with dipping rods and to be gauged.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 221 }, { "number": "181", "title": "181. Plungers and valinchers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 222 }, { "number": "182", "title": "182. Weighing machine.", "chapter": null, "content": "(b) No weighing machine must be used which has not been approved by the Excise Commissioner and the contractor must take immediate steps for setting right a machine which is reported to have become inaccurate or gone out of order.\n(c) Standard weights equal to the weight of full drum of the maximum size must also be supplied by the contractor at every such warehouse.\n(d) As the platforms of movable weighing machines are often considerably above the floor level, a properly made ramp must be provided for each machine so that the machine will not be damaged by the rolling of casks up to the planks resting on the side of the platform.", "footnote": "", "is_definition": false, "sort_order": 223 }, { "number": "183", "title": "183. Serial number, capacity and depth to be painted on storage vessels.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 224 }, { "number": "184", "title": "184. Warehouse under joint lock of the officer-in-charge of the warehouse and contractor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 225 }, { "number": "185", "title": "185. What spirit may be received into warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 226 }, { "number": "186", "title": "186. Accounts to be maintained by contractor", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 227 }, { "number": "187", "title": "187. Hours of work in warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 228 }, { "number": "188", "title": "188. State Government not liable for any loss, etc. of spirit in warehouse by fire or accident in warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 229 }, { "number": "189", "title": "189. General supervision of warehouses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 230 }, { "number": "190", "title": "190. Admittance of persons into warehouses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 231 }, { "number": "191", "title": "191. Persons leaving warehouse liable to be searched.", "chapter": null, "content": "Note : The officer-in-charge must understand that the power of search is to be used with discretion. No respectable person should be subjected to search except on very good grounds for suspicion. All cases of search of persons, other than menials should be entered in the diary, with a statement of officer's reason for his action.", "footnote": "", "is_definition": false, "sort_order": 232 }, { "number": "192", "title": "192. Ejection of undesirable persons.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 233 }, { "number": "193", "title": "193. Smoking and naked light prohibited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 234 }, { "number": "194", "title": "194. Contractor to have access to vat receipt and issue register.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 235 }, { "number": "195", "title": "195. Spirit to be open to gauging and proof at all times.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 236 }, { "number": "196", "title": "196. Sealing of sample bottles.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 237 }, { "number": "197", "title": "197. Periodical stock-taking and levy of duty on excess deficiency.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 238 }, { "number": "198", "title": "198. Responsibility for breaches of rules by servants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 239 }, { "number": "199", "title": "199. Fine in case of breaches of conditions of licence etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 240 }, { "number": "200", "title": "200. Prosecution not barred by imposition of fine, cancellation of licence or forfeiture of deposit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 241 }, { "number": "201", "title": "201. Contractor convicted of excise offence may have his licence cancelled.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 242 }, { "number": "202", "title": "202. Fine deducted from security deposit to be replaced.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 243 }, { "number": "203", "title": "203. Contractor bound by all rules and special orders.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 244 }, { "number": "204", "title": "204. Recovery of sums due by contractor to Government.", "chapter": null, "content": "Issues of Spirits from Distilleries and Warehouses\nIssues of Spirits from Distilleries and Warehouses", "footnote": "", "is_definition": false, "sort_order": 245 }, { "number": "205", "title": "205. Contractor may blend or reduce spirits to prescribed issue strengths.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 246 }, { "number": "206", "title": "206. Only pure water to be used for reduction.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 247 }, { "number": "207", "title": "207. Purposes for which spirit may be removed under bond.", "chapter": null, "content": "I. Under bond\nUnder bond\n(a) for transport to another distillery or manufactory;\n(b) for export to other States in India when specially permitted by the Excise Commissioner.", "footnote": "", "is_definition": false, "sort_order": 248 }, { "number": "208", "title": "208. Gauging and proving before removal.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 249 }, { "number": "209", "title": "209. Pass for removal of spirits.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 250 }, { "number": "210", "title": "210. Minimum quantity to be issued from distillery or warehouse.", "chapter": null, "content": "Type of licence\nType of licence\nLitres\nLitres\nTo a wholesale vendor of Country Spirit\nAs mentioned in the Permit/Pass\nTo a licensed retail vendors of country spirit\n\t\t\t\tof 600 U.P.\nDo", "footnote": "", "is_definition": false, "sort_order": 251 }, { "number": "211", "title": "211. Spirits to be issued only at prescribed strengths.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 252 }, { "number": "212", "title": "212. Transit wastage.", "chapter": null, "content": "(2) If the report of the officer-in-charge shows that the wastage exceeds the prescribed limit the licensee shall be liable to pay duty at the prescribed rate as if wastage in excess of the prescribed limit had actually been removed from the warehouse.\nInstruments and Measures to be Maintained in Distillery and Warehouse\n213.\nBung-rod\n-\n2\nSide rule\n-\n1\nStandard thermometer\n-\n1\nHydrometers with thermometers\n-\n3 sets (including one standard set).\n5 litre measures\n-\n3 sets (including one standard set).\nClass testing jars\n-\n2\nA large jar for standardization of hydrometer.", "footnote": "", "is_definition": false, "sort_order": 253 }, { "number": "214", "title": "214. Testing of instrument.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 254 }, { "number": "215", "title": "215. Use of hydrometers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 255 }, { "number": "216", "title": "216. Packing of instruments.", "chapter": null, "content": "I. Brass hydrometers -\nBrass hydrometers\n(a) in the case of brass instruments with detachable weights, these should be wrapped up in tissue papers and made into a separate packet;\n(b) a sufficient amount of cotton, wool or soft paper should be placed over the instrument in the case to prevent any risk or displacement in transit;\n(c) the case should then be packed in a wooden or tin box. The space between this outer case and the instrument box should be sufficiently packed with paper, shaving, sawdust or other suitable elastic package;\n(d) in the case of brass instruments, the packet containing the weights should be placed in the space between the outer and inner cases;\n(e) the thermometer must be packed separately in a tin cylinder as described under II. Glass hydrometers - Each stem should be packed in a separate cylindrical tin case whose diameter is aboue 2.54 cm greater than the width of the hydrometer bulb; and at least 2.54 cm longer than the hydrometer stem- (a) the tin case should first have some cotton wool placed in it to a depth of 2.54 cm. (b) the hydrometer should then be gently placed in the case, bulb uppermost (not pushed down through the cotton wool to the foot of the case); (c) it should then be thoroughly packed round with dry sawdust, not rammed too rightly, allowing equal distance all round between the bulb and case; (d) the case should then be filled with sawdust to within 1.27 cm of the top. The remaining 1.27 cm should be filled with cotton wool; (e) the cap should then be put on without undue force and securely fastened. A loose cap should not be used. III. The tin case should then be packed in a wooden box large enough to allow each case having a good layer of sawdust to separate it - (a) from neighboring tins; and (b) from the sides and ends of the box. IV. The thermometer should be packed in the same manner. 217. Precautions to be taken in the use of hydrometers and thermometers. - Glass hydrometer stems should be lifted from the wooden box by the large bulb and not by the narrow stem. If the bulb is at all tightly jammed in the box and the stem is used to try to raise it, there is such risk of breakage.\nII. Glass hydrometers - Each stem should be packed in a separate cylindrical tin case whose diameter is aboue 2.54 cm greater than the width of the hydrometer bulb; and at least 2.54 cm longer than the hydrometer stem-\nGlass hydrometers\n(a) the tin case should first have some cotton wool placed in it to a depth of 2.54 cm.\n(b) the hydrometer should then be gently placed in the case, bulb uppermost (not pushed down through the cotton wool to the foot of the case);\n(c) it should then be thoroughly packed round with dry sawdust, not rammed too rightly, allowing equal distance all round between the bulb and case;\n(d) the case should then be filled with sawdust to within 1.27 cm of the top. The remaining 1.27 cm should be filled with cotton wool;\n(e) the cap should then be put on without undue force and securely fastened. A loose cap should not be used.\nIII. The tin case should then be packed in a wooden box large enough to allow each case having a good layer of sawdust to separate it -\n(a) from neighboring tins; and\n(b) from the sides and ends of the box.\nIV. The thermometer should be packed in the same manner.", "footnote": "", "is_definition": false, "sort_order": 256 }, { "number": "217", "title": "217. Precautions to be taken in the use of hydrometers and thermometers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 257 }, { "number": "218", "title": "218. Occasion of gauging and proving.", "chapter": null, "content": "(1) When there is any suspicion of fraud in respect of spirit contained in a vessel or when an accident occurs -\n(a) in a store of vat : Before receipt of spirit and after receipt;\n(b) before reduction or blending and after reduction or blending;\n(c) before issue and after issue of spirit.\n(2) When there is no transaction in a vat for a week\n(ii) Gauging of vessels - The gauging of spirit vessels and the gauging of contents of the same should be made in accordance with the instructions laid down in the Technical Excise Manual, but wet gauging should be done by withdrawal of the water as has been the method hitherto.\nGauging of vessels\nThe permanent store casks at the warehouse for reducing purposed should be of good standard shape viz. those which must nearly approach the spherical.\nIn these cases the quantity measured into the cask will agree very closely with quantities found from calculation by the bung rod and slide rule.\nIn the proper register it will only be necessary to state the number of each cask, its capacity as found by actual measurement at the discrepancy between this and the quantity shown by bung-rod calculation at one-fourth, one-half and three-fourth, of the capacity of the cask respectively.\nAll casks must be properly fitted with taps of not less than three quarter of 2.54 cm internal diameter. No part of the staves must be cut out, the bung hole being left intact. The number of the cask and its capacity must be marked on the wall above and immediately behind the place where it must always be kept when it contains spirit.\nThe tap must be inserted in the usual place in the head of the cask close to the climb.\nThe bung must be stopper shaped so as to combine the advantages of a handle and bung combined.\nNote : Instructions for gauging by the dry method will be found in the Technical Excise manual.", "footnote": "", "is_definition": false, "sort_order": 258 }, { "number": "219", "title": "219. Gauging and Tabulation Register.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 259 }, { "number": "220", "title": "220. Gauging to be done in presence of contractor or his representative.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 260 }, { "number": "221", "title": "221. Re-gauging of vessels.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 261 }, { "number": "222", "title": "222. Reducing and blending.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 262 }, { "number": "223", "title": "223. Gauge and proof after reduction.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 263 }, { "number": "224", "title": "224. Instructions for reducing strong spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 264 }, { "number": "225", "title": "225. Instruction for grogging spirit casks.", "chapter": null, "content": "(1) \"Grogged liquor\";\n(2) Capacity;\n(3) Bung diameter;\n(2) and (3) should previously be ascertained by actual measurement.\nMaintenacne of Registers in Warehouses\nMaintenacne of Registers in Warehouses", "footnote": "", "is_definition": false, "sort_order": 265 }, { "number": "226", "title": "226. List of warehouse registers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 266 }, { "number": "2", "title": "2. Khatian statement of the issue of country spirit to each retail shop.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 267 }, { "number": "3", "title": "3. Register of stores.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 268 }, { "number": "4", "title": "4. Register showing examination of hydrometers, thermometers and measures.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 269 }, { "number": "5", "title": "5. Register of spirits received into reduced or blended in and issued from each vat or store cask.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 270 }, { "number": "6", "title": "6. Balance account of spirits in hand and summary of transactions (similar form is to be used as periodical stock taking statement).", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 271 }, { "number": "7", "title": "7. Cask-gauging register.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 272 }, { "number": "8", "title": "8. Defect register.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 273 }, { "number": "9", "title": "9. Register of daily issues.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 274 }, { "number": "10", "title": "10. Register of casks.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 275 }, { "number": "11", "title": "11. Register of casks received and of spirit issued therefrom.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 276 }, { "number": "12", "title": "12. Register of persons employed by contractors or distillers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 277 }, { "number": "13", "title": "13. Barrel tickets.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 278 }, { "number": "14", "title": "14. Inspection book.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 279 }, { "number": "15", "title": "15. Dak book.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 280 }, { "number": "16", "title": "16. Contingent register.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 281 }, { "number": "17", "title": "17. Acquittance roll.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 282 }, { "number": "18", "title": "18. Gauging and Tabulation Register.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 283 }, { "number": "19", "title": "19. General order book.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 284 }, { "number": "227", "title": "227. Registers of stores.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 285 }, { "number": "228", "title": "228. Ascertaining contents of casks by weighment", "chapter": null, "content": "(ii) Casks to be weighed. Casks, whether empty or full, must be weighed to within one kilogram, but in the former case the weights should be allowed to preponderate and in the latter the cask.\nCasks to be weighed.\n(iii) Capacity and tare to be painted on casks or drums, wire and lead seals to be provided by contractor. The contractor or distiller must paint on the end of the drum or the cask the capacity and tare. The capacity must be ascertained in the bulk litre. The greatest care must be taken to see that these figures are accurately marked on each drum and cask. The plugs of the apertures of these drums must be secured with wire and lead seals marked A.E. The wire and blank lead seals are to be supplied by the contractors.\nCapacity and tare to be painted on casks or drums, wire and lead seals to be provided by contractor.\n(iv) Issue of tables to show capacities of casks. Tables will be supplied to show by inspection the capacities of casks from the net weights and hydrometer indications. Pending the issue of these tables the capacities must be calculated by dividing the net weight by the specific gravity shown by the hydrometer tables.\n(v) Weighing machine to be tested. The weighing machine should be tested and proper corrections ascertained by the officer-in-charge of warehouse on each occasion before bringing it into use. The full casks will then be weighed and the net weight ascertained by deducting the tare of the vessel as shown by the distillery officer. The capacity will then be determined as provided in sub-rule (iv) above, and the details noted in the prescribed register. (vi) Tare to be checked and reported. When the drum of casks is emptied, its tare should be checked and reported to the distillery officer if the difference exceeds half kilogram. 229. Storage vat and cask registers. - Register of spirit received into, reduced or blended in and issued from each vat or store cask - A separate register of suitable size must be kept for each vat or store cask and a separate line must be taken for each transaction in vat. Before and after any operation, the contents of the vat or cask must be gauged and proved and any deficiency be duly entered in the proper column. In racking from a gauged vessel some loss will probably be found to have occurred.\n(iv) above, and the details noted in the prescribed register.\n(vi) Tare to be checked and reported. When the drum of casks is emptied, its tare should be checked and reported to the distillery officer if the difference exceeds half kilogram.", "footnote": "", "is_definition": false, "sort_order": 286 }, { "number": "229", "title": "229. Storage vat and cask registers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 287 }, { "number": "230", "title": "230. Balance account of spirit and summary of transaction.", "chapter": null, "content": "(i) On the 7th, 14th, 21st and last day of each month or on the day previous, if these days fall on Sundays or public holidays, the balance account must be ruled off, totaled and balanced, the balance on hand being transferred to the left hand side of the account.\n(ii) A copy of the weekly total must be sent to the Excise Superintendent.\n(iii) This summary must be complied under the entry in the balance account, etc. for the last week or period in the month.\n(iv) On the last page in this Register a copy of each monthly total must be entered and at the end of the financial year a total for the year should be made. Immediately preceding the account for the current year should be entered similar totals for the two preceding years.", "footnote": "", "is_definition": false, "sort_order": 288 }, { "number": "231", "title": "231. Balance account and stock taking statement.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 289 }, { "number": "232", "title": "232. Register of casks.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 290 }, { "number": "233", "title": "233. Register of casks received and of spirits issued therefrom: Procedure of receiving spirit into warehouse.", "chapter": null, "content": "(i) Whenever any spirit is to be withdrawn from a cask entered in this register the officer-in-charge of the warehouse will take the \"Cask-gauging Register\", and enter therein the particulars of withdrawal. The quantities shown by barrel ticket should always agree with the last entry relating to that cask in the \"Cask gauging Register\". The wastage in L.P.L. which has occurred since the last issue must be noted in red ink in columns 29, 31, 33 etc. immediately below the quantity withdrawn.\n(ii) The columns in this register are to be used consecutively, irrespective of the number of the cask. The L.P.L. withdrawn must then be entered at once on the \"Issues\" side of the Register of casks received, etc. and opposite the appropriate cask. Every cask should be emptied consecutively, if possible, commencing from the top of the page and so on to the bottom. Any cask which is found to be leaking should, of course, be emptied at the earliest opportunity.\n(iii) When all spirit has been withdrawn from a cask it should be gorged at once in accordance with the instructions and the quantity of water added should be noted in the spaces provided in the Cask-gauging Register.\n(iv) When the grog is removed from the cask, the quantity in L.P.L. should be noted in the spaces provided in the Cask-gauging Register.\n(v) In a warehouse where the whole consignment of casks is racked into storage vat the particulars required under the heading \"As advised in dispatch account\" and \"As received\" will be duly inserted. If the casks are racked into vat within 24 hours of receipt no fresh account of the contents need be taken prior to racking, but if kept longer than that time a fresh account must be taken and the details of gauging of each cask must be entered in the \"Cask-gauging Register\" and thence be transferred to the \"Issues\" side of the \"Register of casks received, etc.\", any further wastage in casks being then accounted for prior to racking.\n(vi) When casks are racked into vat the total bulk and L.P.L. found in the casks by bung rod measurement or by weighment must be entered in the \"Receipts\" columns of the \"Register of spirit receiving into vat, etc.\" The discrepancy between the cask account and the quantity found in the vat must then be entered as an \"increase\" or a \"deficiency\" in blending as the case may be.\nBottling System in Country Spirit Warehouse.\nBottling System in Country Spirit Warehouse.", "footnote": "", "is_definition": false, "sort_order": 291 }, { "number": "234", "title": "234. Call for tenders.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 292 }, { "number": "235", "title": "235. Application for licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 293 }, { "number": "236", "title": "236. Right of State Government to grant licence to any person.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 294 }, { "number": "237", "title": "237. Period of licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 295 }, { "number": "238", "title": "238. Particulars to be furnished by the tenderers.", "chapter": null, "content": "Settlement, Licences and Fees etc. of Country Spirit Shops.\nSettlement, Licences and Fees etc. of Country Spirit Shops.\nSettlement.\nSettlement.", "footnote": "", "is_definition": false, "sort_order": 296 }, { "number": "239", "title": "239. Methods of settlement.", "chapter": null, "content": "(2) The sale notice shall contain inter-alia the reserved minimum Vend Fee and Minimum Guaranteed Quota (MGQ) of Country Spirit for a particular shop.\n(3) The term of settlement shall be for a period of three consecutive years subject to renewal of licence as per provisions contained in rule 137 and 138 of these Rules and subject to increase in the Minimum Guaranteed Quota (MGQ) of Country Spirit by 6% over the previous year.\n(4) The shop shall be settled with the tenderer offering the highest vend fee and highest minimum guaranteed quota of Country Spirit, by the Collector of the district, on recommendation of the Advisory Committee set up under sub-rule (1) of rule 249 of these Rules.\n(5) The tenderer with whom a particular shop is settled shall be bound to lift the Minimum Guaranteed Quota (MGQ) of Country Spirit by the end of every year when the renewal is due. The annual minimum guaranteed quantity of Country Spirit shall be distributed over twelve months and the Quota fixed for a month must be lifted by the last working day of the month.\n(6) The District Collector, after the settlement as per above rules, shall cause to be verified the data submitted by the tenderers before issue of licence on payment of licence fees as provided in rule 249 (17)(a) of these Rules. In case of submission of any false data by the tenderer, the settlement so made shall be cancelled forthwith and the security deposit paid by the tenderer shall be forfeited.\n(7) The Advisory Committee shall recommend the tender offering the Highest Vend Fee Factor(HVFF) calculated by multiplying the Vend Fee offered by the tenderer with that of the Minimum Guaranteed Quota (MGQ) of Country Spirit in a year as offered by the tenderer for that particular country spirit shop.\n240.\n241.\n(2) The list of shops, together with the objections, if any, thereto, shall be considered by the Mayor, Chairman or the Chief Executive Councilor, as the case may be, and shall be forwarded to the District Collector with such remarks as the Mayor, Chairman or Chief Executive Councilor may desire to make. If within one month of sending the extracts under sub-rule (1) above, no communication is received by the District Collector, it will be presumed that there is no objection to the proposed list. The District Collector may either himself hold or depute a gazetted officer to hold local enquiry on the objection as may be received.\n242.\n243.\n244.\n245.\n246.\n(2) The settlement proposal shall contain the list of reserved minimum Vend Fee and Minimum Guaranteed Quota (MGQ).\n(3) In respect of tie on Highest Vend Fee Factor(HVFF) between a number of tenders for a particular shop, the settlement shall be finalized by draw of lotteries.\n(4) The term of settlement shall be for a term of three years subject to annual renewal with 6% increase in Minimum Guaranteed Quota (MGQ).\n(5) The opening, shifting and closure of any country spirit shop shall be done by the District Collector with the previous sanction of the Excise Commissioner.\n247.\nProcedure For Settlement\nProcedure For Settlement\n248.\n(2) Each tender must bear court fee stamp of Rs.24.75 or any other amount as may be prescribed by the State Government.\n(3) Each tender shall be for a single shop, but any person may submit separate tenders for any number of shops. The tenders are not transferable from one shop to another.\n(4) Sale notice calling for tender for country spirit shop shall be issued at least one month or any lesser period as may be fixed by the Excise Commissioner before the date on which the term of the existing settlement expires. The date of receipt of the tenders and the date of settlement shall be mentioned in such notice, provided that the date of settlement shall be at least a month before the date on which the term of the existing settlement expires unless otherwise directed by the Excise Commissioner. (5) Dates so fixed shall be reported to the Excise Commissioner and communicated to the District Collectors and also to Sub-divisional Officers of neighbouring sub-divisions in other districts. The sale notices in the prescribed form should be as widely circulated as possible, as provided in Rule 242 supra and the list of shops to be sold should be open to general inspection at the offices of the District Collectors and Sub-divisional Officers as the cases may be and should also be appended to the sale notices.\n249.\n(2) The invitation to the members should be issued on the day fixed for the settlement and all possible precautions shall be taken to ensure that their names are not divulged. In selecting the members of the committee care should be taken to select such persons as are known to have a distinct sympathy for the advancement of the cause of temperance and prohibition and faith and the principles of social justice. No person who is known directly or indirectly to have or who is likely to have any interest in any excise shop or in any excise business or in any person doing such business shall be invited.\n(3) Tenders received from persons in the \"Debarred List\" or from person who are not citizens of India as defined in Articles 5 to 8 of the Constitution of India shall not be considered by the Advisory Committee. All other tenders should be considered by the Committee but shops shall not be settled with persons of bad moral character or with persons who may be considered undesirable.\n(4) Settlement of a shop shall have to be made by selection from amongst the tenderers for that particular shop, and the tenderers so selected shall also be financially sound to run the shops.\n(5) The settlement of all shops shall be subject to the express condition that the licensee will be personally responsible for its working and proper functioning.\n(6) (i) No person shall be allowed to own more than one Excise shop at a time. If any person is found to get settlement of more than one shop, he should surrender such shop retaining only one. The surrendered shop shall be resettled at his risk and any loss suffered by the Government on account of such re-sale shall be recovered from him.\n(ii) No shop shall be put up for settlement in a lot with another shop unless the previous sanction from the Excise Commissioner has been obtained.\n(7) No shop shall be settled with anyone who has not tendered for the shop within the notified time. Whenever it is found that no tender has been received for a shop within the notified time or where a suitable person from amongst the tenderers is not found for settlement, a fresh notice shall be issued inviting tenders for such a shop; provided that a notice of ten days will be sufficient in such cases. The same procedure will be followed at the re-settlement of shops.\n(8) Persons belonging to one joint family shall not be allowed to have more than one shop between them.\n(9) Settlement shall be made on the express condition that if any shop is closed at any time during the currency of the licence as a result of the operation of temperance or prohibition policy of the Government or otherwise, the lessee will not be entitled to any compensation on that account\n(10) On the day of the settlement the excise shops shall be taken up for settlement separately and ordinarily in the order specified in the sale notice. A person with whom a shop has been settled shall pay the security deposit as provided under Rule 268 of these Rules immediately on announcement of the result of the settlement; provided that the Collector in exceptional circumstances may grant 3 (three) days time to make such deposit. On his/her default to pay the deposit, the shop shall be resettled giving only 10 (ten) days notice. An annual licence fee as may be prescribed by the Government from time to time shall be realized before issue of the licence.\n(11) If a successful tender who has paid security applies to withdraw from the transaction before the time comes for opening his/her shop, he/she may be allowed to do so on forfeiture of the security already deposited but without further penalty. The shop will then be resettled giving only 10 (ten) days notice and the person so withdrawing shall be debarred from taking part in the resettlement.\n(12) If for any reason a licence, after the settlement has been held is refused to the persons selected the security deposited by him/her will be refunded.\n(13) Tenderers for country spirit shops in the districts contiguous to Nagaland, Meghalaya, Mizoram, Manipur, Tripura, Arunachal Pradesh, West Bengal, Bangladesh and Bhutan are prohibited from holding any interest, direct or indirect, in liquor shops in these States and territories. Infringement of this condition will result in the cancellation of the licence granted, together with any other penalty prescribed under the Act or Rules.\n(14) The settlement with the accepted tenderer is contingent on a no objection certificate being granted by the District Magistrate to his or her character or conduct.\n(15) A person with whom a shop has been settled shall sign his/her name or if he/she is illiterate affix his/her thumb impression immediately opposite the statement of the fee in the bid book on the day on which the settlement is made.\n(16) After the settlement has been concluded, no alteration in the serial number of shops or in the fees paid therefore shall be made without the previous sanction of the Excise Commissioner.\n(17) Officers making settlement shall personally verify, at the close of settlement, by personal communication with the Treasury Officer, that the amount of annual licence fees and the security deposit payable in advance as prescribed by the Government from time to time have been paid. As far as possible, sums deposited should be entered in that day's accounts, but when this is not possible amount paid late is to be kept in sealed bags in the Treasury and brought to account the next day.\n(17) (a) Licence Fee at the following rates for the retail sale of Country spirit for each shop shall be realized before grant of licence:\n(i) A shop with average monthly sale of country\n\t\t\t\tspirit during the previous term upto 1000 LPL;\nRs.30,000.00\n(ii) A shop with average monthly sale of country\n\t\t\t\tspirit during the previous term above 1000 LPL but not exceeding\n\t\t\t\t2000 LPL;\nRs.60,000.00\n(iii) A shop with average monthly sale of country\n\t\t\t\tspirit during the previous term above 2000 LPL but not exceeding\n\t\t\t\t4000 LPL;\nRs.1,00,000.00\n(iv) A shop with average monthly sale of country\n\t\t\t\tspirit during the previous term above 4000 LPL;\nRs.2,00,000.00\n(b) The annual renewal of licence fee to be received by the last day of February - All applications for the renewal of licences shall be received in the office of the Deputy Commissioner of the district (Excise Branch) on or before the last day of February every year along with licence fee, payable for the renewal of licence for the next year. In case of delay, the Deputy Commissioner may admit such applications on or before 31st of March of the year, for the renewal of licence for the next year, provided that there are good and sufficient reasons for the delay and on payment of additional fee of ten(10%) percent of the prescribed licence fee:\nThe annual renewal of licence fee to be received by the last day of February\n(18) The District Collector or Sub-divisional Officer by whom the settlement is made shall deliver each licence to the person entitled to receive it, after satisfying himself that the amount of security and licence fees have been duly deposited. He shall take the receipt on the counterfoil of the licence. In these cases, where the licensees are illiterate, and unable to sign, their thumb impressions shall be taken on the counterfoil.\n250.\n251.\n252.\nMiscellaneous Rules Regarding Settlements.\nMiscellaneous Rules Regarding Settlements.\n253.\n254.\n255.\n256.\n(2) In making settlement to any person preference shall always be given to the educated unemployed youths or to co-operative and co-operative firms formed by such educated unemployed youth. Preference shall also be given to the person belonging to the more backward class, tea garden labourer, ex-tea garden community and economically backward sections.\n(3) The dependents of the persons who held any country spirit shop for a total period of ten consecutive years shall not be entitled to settlement of such or any other country spirit shop.\nNote: The term \"educated unemployed youth\" as mentioned in sub-Rule (2) of Rule 256 means a person not exceeding 38 years of age who has passed the H.S.L.C. or its equivalent examination and is without any employment.", "footnote": "", "is_definition": false, "sort_order": 297 }, { "number": "257", "title": "257. Qualification of a tenderer.", "chapter": null, "content": "Note I. If any of the sitting lessees is given settlement of a shop he shall share the quota of the community to which he belongs.\nNote\nII. Relatives of all Government officials who have duties in connection with excise settlements are prohibited from bidding for country spirit shops.\nThe term \"Government Officials\" means -\n(a) Those who have anything to do with Excise administration in a district or in a sub-division.\n(b) Those who have anything to do with supervision of work in the Excise office.\n(c) Those who have anything to do with the trial of Excise cases.\nThe term \"Relatives\" means -\n(i) Father, grand-father, son, brother, brother's son, sister's son, paternal uncle, paternal uncle's son.\n(ii) Maternal uncle, maternal uncle's son.\n(iii) Father-in-law, Brother-in-law.\nNote. III Introduction of relatives of Excise officials in Excise mahals should be discouraged.", "footnote": "", "is_definition": false, "sort_order": 298 }, { "number": "258", "title": "258. Settlement of big excise shops with partners.", "chapter": null, "content": "(b) The partners shall not belong to the same family nor one of the partners be related to another as defined in Rule 257.\n(c) The partners shall submit the tenders jointly which shall be signed by them all and shall submit an affidavit with the tender sworn before Magistrate, First Class to the effect that they do not belong to the same family and that none of them is related to any other of the partners.", "footnote": "", "is_definition": false, "sort_order": 299 }, { "number": "259", "title": "259. Tenure of settlement.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 300 }, { "number": "260", "title": "260. Working of a shop by the licensee himself.", "chapter": null, "content": "261.\n262.", "footnote": "", "is_definition": false, "sort_order": 301 }, { "number": "263", "title": "263. Prohibition of interest in District of Cooch Behar and States of Tripura, Nagaland, Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Bhutan and Bangladesh.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 302 }, { "number": "264", "title": "264. Official Vendor.", "chapter": null, "content": "Debarment Instruction\nDebarment Instruction", "footnote": "", "is_definition": false, "sort_order": 303 }, { "number": "265", "title": "265. Procedure for dealing with cases of debarment of licensees.", "chapter": null, "content": "(2) No order of permanent or temporary debarment should be passed in a miscellaneous case concerning an existing lessee unless that orders in such case provided for the cancellation of the licence. The object of this instruction is to ensure that so far as possible, no person should continue to hold a shop when he knows he has no chance of obtaining settlement in the following year.\n(3) Apart from orders of debarment passed as the result of particular miscellaneous or judicial case lessees may be debarred for other valid causes, such as an accumulation of lesser offences, financial unsoundness, reasonable suspicion of being connected with the smuggling traffic, benami management, etc. Order of debarment under this instruction should not however be made without full consideration of the actual records and brief reasons for the order of debarment should always be noted (if necessary, confidentially). As it is unwise to keep a lessee who has been debarred from obtaining settlement in the following year in charge of a shop for longer than absolutely necessary, orders of debarment under this rules should normally be made about the same time as tenders are invited for the following years settlements but no person should be debarred for these settlements after the date fixed for the receipt of tenders.\n(4) Orders of debarment under the above instructions may be made by either a Deputy Commissioner or Sub-divisional Officer but in all cases the order of a Sub-divisional Officer will be subject to confirmation by the Deputy Commissioner.\n(5) A list of persons with whom shop will not be settled in the following year referred to as the \"Debarred List\" should be prepared every year by Deputy Commissioner and Sub-divisional Officers. The Debarred lists should be completed at least a week before the date fixed for receiving tenders and all prospective tenderers should be advised before submitting their tenders to consult this list, which will be open to inspection on request. The object of this rule is to prevent debarred persons from submitting tenders which under the Settlement Rules cannot even be considered. The Debarred List should include not only the names of those persons who have been debarred by the Deputy Commissioner or Sub-divisional Officer of the district of sub-division concerned (the orders in the later case having been confirmed by the Deputy Commissioner) but also so far as possible the names of persons who have been debarred in other districts. It is recognized that owing to the different dates of settlement in different districts it will not be possible in all cases for a district officer to forward to other district officers his complete Debarred List but so much of the list as is ready and will be in time to be useful at the settlements in other district should invariable be sent.", "footnote": "", "is_definition": false, "sort_order": 304 }, { "number": "266", "title": "266. Licences for wholesale of country spirit.", "chapter": null, "content": "(2) Licences for the retail sale of country spirit shall be granted by the Collector for a period not exceeding three years at a time on prepayment of annual licence fees as may be prescribed by the State Government from time to time.\n(3) Notwithstanding anything contained in the said rule, the State Government may extend the term of the licence of any wholesale or retail sale of intoxicant for a period not exceeding three months at a time under such circumstance as the State Government considers necessary.\nLicence fees shall be realized proportionately for extension of the term of licence of wholesale or retail sale of intoxicant or adhoc appointment of a spirit contractor.\n267.", "footnote": "", "is_definition": false, "sort_order": 305 }, { "number": "268", "title": "268. Security deposit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 306 }, { "number": "269", "title": "269. Duty on country spirit.", "chapter": null, "content": "(a) Before removal from an Excise warehouse in the territories to which the Act applies for transport to the premises of a licenced retail vendor in the areas to which the Act applies at the rate of Rs.40.00 (Rupees forty only) per LPL.\n(b) When exported from the territories to which this Act applies to any place outside such territories at the rate of Rs.40.00 (Rupees forty only) per LPL.", "footnote": "", "is_definition": false, "sort_order": 307 }, { "number": "270", "title": "270. Fees for transport of Rectified Spirit.", "chapter": null, "content": "Miscellaneous Rules Regarding Country Spirit", "footnote": "", "is_definition": false, "sort_order": 308 }, { "number": "271", "title": "271. Strength of country spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 309 }, { "number": "272", "title": "272. Fixed retail prices of country spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 310 }, { "number": "273", "title": "273. Inspection of country spirit shops.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 311 }, { "number": "274", "title": "274. Regulation of supply of country spirit in bottles or in human grade plastic pouches.", "chapter": null, "content": "(1) The supply of country spirit to the retail licensed vendors will be supplied in ready filled and sealed bottles or pouches from the manufactory of the Excise warehouse at places approved by the State Government.\n(2) Size of bottles: The bottles and pouches shall be graduated and of a size to contain 750 ml and 500 ml for glass bottles and plastic pouches respectively.\n(3) Bottling or packaging: The bottling or packaging of country spirit shall be done by the contractor at 60 degree U.P. Each bottle and pouches shall be effectively and securely sealed with pilferage proof crown cork and labeled to show the strength of the country spirit. The words \"ASSAM EXCISE\" shall be inscribed on the cork and the label.\n(4) Packing of bottles: The bottles and pouches will be packed in warehouse by the contractor in wooden or plastic boxes approved by the Excise Commissioner. Twelve quart bottles being packed in a case or box. The contractors will then seal each box with signboard or similar binding and mark clearly on the outside of each box the quantity and strength of the liquor contained therein with signature of the officer-in-charge.\n(5) Duty etc: The cost price of liquor, duty thereon, vend fee and bottling charge shall be paid by the retail vendors.\n(6) Monthly payment of spirit cost price and bottling charges to the spirit and bottling contractor of country spirit: The spirit supply and bottling contractor of country spirit shall be entitled to receive monthly the total amount deposited in their favour as spirit cost price and bottling charges during the preceding month. The amount due from the spirit supply and bottling contractor such as godown rent and any other dues may be paid by deduction from the amount of spirit cost price and bottling charges which is refundable to him by the State Government.\nPart - III\nCommon Rules for Foreign Liquor and Country Liquor", "footnote": "", "is_definition": false, "sort_order": 312 }, { "number": "275", "title": "275. Classification of liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 313 }, { "number": "276", "title": "276. To whom spirit may be issued for local consumption or use.", "chapter": null, "content": "(a) In the case of foreign liquor (excluding denatured spirit and rectified spirit):\n(i) to licenced vendors of foreign liquor, holding a permit from the Collector to obtain liquor from the warehouse.\n(ii) to any person for his own consumption and not for sale and holding a pass from the Collector to obtain liquor from the warehouse,\n(iii) Mritasanjibani - to a person licensed to sell medicated wines and holding a permit to obtain such preparation from the distillery.\n(b) In the case of country spirit: to persons holding licences for sale of such spirit or for the possession of such spirit for commercial purposes in excess of the quantity fixed as the limit of private possession and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.\n(c) In the case of denatured spirit: to persons holding licences for sale of such spirit or for the possession of such spirit for business purpose in excess of the quantity fixed as the limit of private possession and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.\n(d) In the case of rectified spirit:\n(i) to chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals and holding a permit from the Collector to obtain such spirit from the distillery or warehouse.\n(ii) to persons holding a licence for compounding and blending foreign liquor and holding a permit from the Excise Commissioner to obtain such spirit from the distillery or warehouse.\n(iii) to a person holding licence for the manufacture of perfumery and toilet preparations consisting of or containing alcohol and holding a permit from the Excise Commissioner to obtain such spirit from the distillery or warehouse.\n(iv) to person holding permit from the Collector to obtain such spirit from the distillery or warehouse for manufacture of homeopathic medicines;\n(e) On payment of duty: For local consumption or use.\n(f) Duty free: without payment of duty and without bond:\n(i) If issued to Government, local board and Municipal hospitals and dispensaries, the indent being signed or countersigned by the Chief Medical Officer.\n(ii) If issued to private hospital and dispensaries and other medical institutions as and conducted on charitable lines which is certified on the indent by the Chief Medical officer or by any other officer empowered in this behalf by the State Government as being entitled to the supply free of duty.\nNote: Bad and unsuitable spirit should never be issued.", "footnote": "", "is_definition": false, "sort_order": 314 }, { "number": "277", "title": "277. Prohibition of import of intoxicants in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 315 }, { "number": "278", "title": "278. Prohibition of publication and entry of newspaper, periodicals, journals etc.", "chapter": null, "content": "(i) Publish or display advertisement of liquor or intoxicating preparations in any electronic or print media including television, mobile phone, social networking site, newspaper, periodicals, journals, hoardings, banners etc. in the area to which the Act applies,\n(ii) import or possess any newspaper, journal, periodical etc. if they contain advertisement of liquor or of any preparation of intoxicating liquor.\n279.\n280.\n281.", "footnote": "", "is_definition": false, "sort_order": 316 }, { "number": "282", "title": "282. Stamp duty on licences and counterpart.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 317 }, { "number": "283", "title": "283. Issue of duplicate copy of licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 318 }, { "number": "284", "title": "284. Issue of licence in the name of registered company or firm.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 319 }, { "number": "285", "title": "285. Consignment of spirit to be examined and received promptly.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 320 }, { "number": "286", "title": "286. Excise duty to be paid before removal.", "chapter": null, "content": "(i) foreign liquor and country spirit\n(a) imported, or\n(b) manufactured in a manufactory or stored in an Excise Warehouse shall be paid before removal from the manufactory or Excise Warehouse.", "footnote": "", "is_definition": false, "sort_order": 321 }, { "number": "287", "title": "287. Increase or decrease in the strengths of liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 322 }, { "number": "288", "title": "288. Location of shops.", "chapter": null, "content": "(a) For IMFL shops: 100 meters.\n(b) For country spirit shops: 100 meters.\n(a) For IMFL shops: 1 k.m.\n(b) For country spirit shops: 3 k.m.\n289.\n(2) No IMFL and Beer retail 'Off' licence or retail `ON' licence shall be established in Municipal corporation areas within a distance of 50(fifty) meters, in Municipality and Town Committee areas within a distance of 100 (one hundred) metres and in Gaon Panchayat or equivalent body areas within a distance of 150 (one hundred fifty) metres from any place of public worship or educational institution or hospitals. No licence for retail sale of liquor or any other intoxicants shall be granted at a site situated within 100 (one hundred) metres from the midpoint of any National or State Highway.\n290.\n291\n292.\n293.\nAscertainment of Public Opinion Regarding Number and Location of Excise Shops", "footnote": "", "is_definition": false, "sort_order": 323 }, { "number": "294", "title": "294. The opening, shifting and closures of any licensed premises shall be done by the District Collector with the previous sanction of the State Government. Such opening shifting and closure shall not be grante.", "chapter": null, "content": "(b) until any objection, which may have been filed on the subject have been considered by the District Collector.\n(c) unless the Application Fee prescribed is paid.", "footnote": "", "is_definition": false, "sort_order": 324 }, { "number": "295", "title": "295. Objection from local bodies and from following persons will be considered.", "chapter": null, "content": "(ii) in the case of areas not situated in a Corporation, Municipality or Town Committee areas -\n(a) the Gaon Panchayat concerned;\n(b) the owners or occupiers and residents of the neighbourhood of the premises involved.\nRestrictions and Condition for Grant of Excise Licence, Permit Etc.\nRestrictions and Condition for Grant of Excise Licence, Permit Etc.", "footnote": "", "is_definition": false, "sort_order": 325 }, { "number": "296", "title": "296. Licences for the retail sale of any intoxicant shall not be grante.", "chapter": null, "content": "(b) to former licensees who are in arrears to Government or whose conduct have been found to be unsatisfactory or who have been found guilty of any serious shop malpractice, or breach of conditions of their licences;\n(c) to any person who is in arrear in respect of any Government revenue or dues or is defaulter in respect of repayment of any Government loan;\n(d) to persons suffering from any infectious or contagious diseases;\n(e) to persons of unsound mind.\n(f) to persons below the age of 21 years.\n297.\n298.\n(ii) More than one licence shall not be granted to a member of a joint family for wholesale or retail sale of foreign liquor or country spirit or rectified spirit or denatured spirit or medicinal and toilet preparations.\n(iii) All licences are personal to the licensee in whose favour they are granted.", "footnote": "", "is_definition": false, "sort_order": 326 }, { "number": "299", "title": "299. Attendance of licensee in the licensed premises.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 327 }, { "number": "300", "title": "300. Change or alteration of licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 328 }, { "number": "301", "title": "301. Transfer of licence on death of licensee.", "chapter": null, "content": "Employment of Persons by Excise Licensees for Conduct of Sale or for other Purposes.\nEmployment of Persons by Excise Licensees for Conduct of Sale or for other Purposes.", "footnote": "", "is_definition": false, "sort_order": 329 }, { "number": "302", "title": "302. Name of salesmen and agents to be endorsed on licence before employment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 330 }, { "number": "303", "title": "303. Persons disqualified for being appointed as salesmen or agents.", "chapter": null, "content": "(i) Persons below 21 years of age;\n(ii) Persons convicted of offences under the Excise, N.D.P.S. Act or of any non-bailable offence;\n(iii) Persons whose licences have been cancelled under the Excise, N.D.P.S. Act or who have been held guilty of committing any serious shop malpractice;\n(iv) Persons of notoriously bad character or whose conduct is found otherwise undesirable;\n(v) Persons suffering from any infectious or contagious disease;\n(vi) Persons, other than the licensee, having any pecuniary interest in the sales at the shop;", "footnote": "", "is_definition": false, "sort_order": 331 }, { "number": "304", "title": "304. Persons suffering from infectious or contagious disease not to be employed by manufacturers or wholesale dealers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 332 }, { "number": "305", "title": "305. Bar on employment of women.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 333 }, { "number": "306", "title": "306. Prohibition for employment of woman in foreign liquor shop without permission of Excise Commissioner.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 334 }, { "number": "307", "title": "307. Prohibition for employment of persons convicted of certain offences by licensed manufacturers and wholesale dealers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 335 }, { "number": "308", "title": "308. Prohibition for sale to certain persons.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 336 }, { "number": "1", "title": "1. Any Railway servant at the time on duty;", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 337 }, { "number": "2", "title": "2. Any Excise or Police Officer of any rank being in uniform or on duty;", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 338 }, { "number": "3", "title": "3. Any vagrant under Police escort;", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 339 }, { "number": "4", "title": "4. Any insane person;", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 340 }, { "number": "5", "title": "5. Any person under 21 (twenty one) years of age;", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 341 }, { "number": "6", "title": "6. Any person known or believed to be drunk or intoxicated;", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 342 }, { "number": "7", "title": "7. Any noncommissioned officer or soldier of Indian Army, any non-commissioned officer or sailor of the Indian Navy, any non-commissioned officer or airman of the Indian Air Force or any member with corresponding ranks of the other Forces.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 343 }, { "number": "8", "title": "8. Any driver of automobile.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 344 }, { "number": "309", "title": "309. No compensation for closing a shop for temperance or prohibition.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 345 }, { "number": "310", "title": "310. Licensee bound to observe Excise laws, rules and conditions of licence.", "chapter": null, "content": "(ii) If it is found that at any time the medicated wines or spirit are being sold by chemist or druggists as wine or spirit rather than as a tonic or medicine, it will be open to the Collector to withdraw the chemists licence for selling of medicated wines or spirits in addition to any other penalty that may be inflicted under Section 61 of the Assam Excise Act, 2000.", "footnote": "", "is_definition": false, "sort_order": 346 }, { "number": "311", "title": "311. Shop when to be opened.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 347 }, { "number": "312", "title": "312. Return of time expired licences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 348 }, { "number": "313", "title": "313. Licensee to maintain adequate stock.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 349 }, { "number": "314", "title": "314. Retail licensee of country spirit to report balance.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 350 }, { "number": "315", "title": "315. Licensee has no legal claim for compensation.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 351 }, { "number": "316", "title": "316. Possession of plain spirit by vendor of foreign liquor prohibited except under special licence.", "chapter": null, "content": "(ii) Licensed manufacturers and vendors for foreign liquor, country spirit are prohibited from mixing therewith any noxious substances or any objectionable articles which is intended or likely to increase the intoxicating power of the liquor or to increase thirst.", "footnote": "", "is_definition": false, "sort_order": 352 }, { "number": "317", "title": "317. Licensed vendors prohibited to adulterate to cause deterioration of intoxicants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 353 }, { "number": "318", "title": "318. Bar on keeping of other substance.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 354 }, { "number": "319", "title": "319. Entertainment of dance prohibited in premises for retail sale of foreign or country spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 355 }, { "number": "320", "title": "320. Prohibition of sale except for cash and of making free gifts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 356 }, { "number": "321", "title": "321. Prohibition of sale of liquor to drunken persons - Responsibility of liquor vendor for drunkenness.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 357 }, { "number": "322", "title": "322. Licensees prohibited from allowing bad character and prostitutes to resort to shop.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 358 }, { "number": "323", "title": "323. Stock and sale allowed on licensed premises only.", "chapter": null, "content": "(ii) No licensee shall store or sell any intoxicants other than those imported/transported under a permit or pass issued by the competent authority.", "footnote": "", "is_definition": false, "sort_order": 359 }, { "number": "324", "title": "324. Licensee to assist in stock taking.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 360 }, { "number": "325", "title": "325. Closure of licensed premises on occurrence of riot.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 361 }, { "number": "326", "title": "326. Dry days.", "chapter": null, "content": "(b) The licensed premises shall remain closed and no business shall be transacted on the following days declared as Dry Days:\n(i) The first and last day of every month except 31st December every year.\n(ii) 26th January (Republic Day)\n(iii) 15th August (Independence Day)\n(iv) 2nd October (Gandhi Jayanti)\nArrangement of Premises for Vend of Foreign Liquor and Country Liquor\nArrangement of Premises for Vend of Foreign Liquor and Country Liquor", "footnote": "", "is_definition": false, "sort_order": 362 }, { "number": "327", "title": "327. Premises regarding foreign liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 363 }, { "number": "328", "title": "328. Premises regarding country liquor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 364 }, { "number": "329", "title": "329. Premises provided by Government.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 365 }, { "number": "330", "title": "330. Sign Boards.", "chapter": null, "content": "Hours During which Licensed Premises may be Kept Open and Closed.\nHours During which Licensed Premises may be Kept Open and Closed.\n331.\n332.\n(2) The premises licensed for the retail vend of foreign liquor in a proprietary club, the profits of which are divisible among the share holders or members may be kept open for sale of liquor from 10 AM to 10 PM.", "footnote": "", "is_definition": false, "sort_order": 366 }, { "number": "333", "title": "333. Other premises.", "chapter": null, "content": "Type of licence\nType of licence\nOpening hours\nOpening hours\nClosing hours\nClosing hours\nForeign liquor:\nRetail “Off”\n2PM.\n10 P.M.\n(throughout the year)\nCountry spirit\n12 noon\n7 P.M.\n(throughout the year)", "footnote": "", "is_definition": false, "sort_order": 367 }, { "number": "334", "title": "334. Certain premises exempted from time limit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 368 }, { "number": "335", "title": "335. Military canteen.", "chapter": null, "content": "Accounts to be Maintained by Licensees\nAccounts to be Maintained by Licensees", "footnote": "", "is_definition": false, "sort_order": 369 }, { "number": "336", "title": "336. Accounts to be maintained by licensees.", "chapter": null, "content": "(ii) The licensee shall maintain a daily account book for stock and sale of intoxicants.\n(iii) Such accounts shall be written up as soon as the transactions for each day have been closed;\n(iv) The wholesale and retail sale licensee of foreign liquor shall maintain the stock and sale register in such a manner in which name, size and batch number of IMFL should be written;\n(v) The licensees must produce the registers on demand, by an Excise Officer not below the rank of Inspector.", "footnote": "", "is_definition": false, "sort_order": 370 }, { "number": "337", "title": "337. Form of accounts prescribed.", "chapter": null, "content": "Indent of forms, account books where to be purchased", "footnote": "", "is_definition": false, "sort_order": 371 }, { "number": "338", "title": "338. Establishment of check post or barrier and inspection of liquor while in transit etc.", "chapter": null, "content": "(2) At every vigilance check gate or check post or barrier mentioned under sub-rule (1) or at any other place when so required the excise officer-in-charge concerned may stop the driver or any other person in charge of animal, vessel, cart or other vehicle as the case may be and keep it stationary as long as may reasonably be necessary and inspect the licence or permit obtained under the provisions of the Act and Rules and may take necessary action as deem fit and proper.\n(b) Every officer may be supplied with the following forms:\n(1) Preliminary report to Collector of arrest, seizure or search in Form No.28 of Schedule XXXI (Section V-Miscellaneous).\n(2) Report to Magistrate under the Excise Act in Form No.29 of the Schedule mentioned above.\n(3) Final report to Collector after disposal of a case under the Excise Act of the Schedule mentioned above.", "footnote": "", "is_definition": false, "sort_order": 372 }, { "number": "339", "title": "339. Preliminary report to Collector of arrest, seizure or search.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 373 }, { "number": "340", "title": "340. Report to Magistrate under the Excise and such other Act.", "chapter": null, "content": "(2) Excise officers sending up cases for trial should always note in column 7 of the report whether the witnesses will appear with or without summons. Prosecuting Officers should understand that he will be held responsible for procuring the witnesses on the dates fixed for hearings and applying for remand in the case of their non-attendance.", "footnote": "", "is_definition": false, "sort_order": 374 }, { "number": "341", "title": "341. Final report to the Collector after disposal of a case under the Excise Act.", "chapter": null, "content": "Prosecution and Fines\nProsecution and Fines", "footnote": "", "is_definition": false, "sort_order": 375 }, { "number": "342", "title": "342. Prosecution of vendors.", "chapter": null, "content": "(b) Penalty for non-payment of duty or fee: If any person or any licence holder under this Rules fails to pay any duty, fee or any other levy due to the Government, which under this Rule he is liable to pay and for which he has received due notice from the Excise Commissioner or a Collector, shall be liable to pay a penalty which may extend to three hundred percent of the duty, fee or other levies due from him.", "footnote": "", "is_definition": false, "sort_order": 376 }, { "number": "343", "title": "343. Prosecution for non-payment of licence fees.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 377 }, { "number": "344", "title": "344. Punishment or penalty be recorded on the licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 378 }, { "number": "345", "title": "345. Register of misconduct of vendors.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 379 }, { "number": "346", "title": "346. Prosecution for possession of pachwai in excess of legal limit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 380 }, { "number": "347", "title": "347. Procedure in regard to prosecution in court.", "chapter": null, "content": "(1) Excise cases instituted by police:\nThe procedure regarding prosecution by court officers to be the same as in other police cases.\n(2) In cases instituted by Excise Officers: (a) In cases where the employment of an officer to prosecute the case is considered necessary, the Excise Officer, though not formally prosecutor will assist the court.\n(b) In cases where the employment of an officer to prosecute is considered necessary by the Deputy Commissioner or Superintendent of Excise/Sub-Divisional Officer or in his absence by the senior officer in change of his office, when the case is of such importance or intricacy that it is considered necessary to engage a pleader. In such cases the Government pleader or public prosecutor should ordinarily be engaged.", "footnote": "", "is_definition": false, "sort_order": 381 }, { "number": "348", "title": "348. In cases of illegal possession of intoxicants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 382 }, { "number": "349", "title": "349. Gravity of offence to be pointed out by prosecuting officer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 383 }, { "number": "350", "title": "350. Disposal of departmental cases.", "chapter": null, "content": "(a) the licence is expressly stated to be cancelable at will, or\n(b) the licence expressly provides for cancellation if the licensee is held by the Collector to have committed, by himself, or by his employees or by anyone acting on his behalf, with his express or implied permission, a breach of any of its terms of conditions, or\n(c) the fact that the conditions of the licence have been infringed admits of no denial.", "footnote": "", "is_definition": false, "sort_order": 384 }, { "number": "351", "title": "351. Credit fines under head \"Law and Justice\" and of composition moneys under head \"Excise Miscellaneous\".", "chapter": null, "content": "Disposal of Intoxicants on Expiry of Licence or Cancellation or Withdrawal of Licence\nDisposal of Intoxicants on Expiry of Licence or Cancellation or Withdrawal of Licence", "footnote": "", "is_definition": false, "sort_order": 385 }, { "number": "352", "title": "352. Sale by one vendor to another vendor.", "chapter": null, "content": "(ii) A person who has been a licensee of IMFL/ Beer may, on cancellation or withdrawal of his licence, with the previous sanction of the Collector, sell intoxicants to a wholesaler or to any other IMFL/Beer licensee;\n353.\nDestruction of Intoxicants Deemed to be Unfit for Use\nDestruction of Intoxicants Deemed to be Unfit for Use", "footnote": "", "is_definition": false, "sort_order": 386 }, { "number": "354", "title": "354. Disposal of unsuitable spirit in distillery or manufactory.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 387 }, { "number": "355", "title": "355. Destruction of intoxicant unfit for the use on vendor's premises.", "chapter": null, "content": "Disposal if Things Confiscated\nDisposal if Things Confiscated", "footnote": "", "is_definition": false, "sort_order": 388 }, { "number": "356", "title": "356. Magistrate to make confiscated articles over to the Collector.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 389 }, { "number": "357", "title": "357. Method of disposal of things confiscated.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 390 }, { "number": "358", "title": "358. Disposal of things confiscated to be deferred till period of appeal has expired except in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 391 }, { "number": "359", "title": "359. Disposal of thing confiscated if/when order is reversed.", "chapter": null, "content": "(2) if no one appears within two months from the order on appeal to receive the thing confiscated, the sale proceeds or the amount, if any deposited, or any such thing, shall be forfeited to the Government.", "footnote": "", "is_definition": false, "sort_order": 392 }, { "number": "360", "title": "360. Disposal of confiscated foreign liquor, tari and pachwai.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 393 }, { "number": "361", "title": "361. Country spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 394 }, { "number": "362", "title": "362. Other intoxicants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 395 }, { "number": "363", "title": "363. Confiscated articles to be sold to licensed vendors or destroyed.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 396 }, { "number": "364", "title": "364. Disposal of things confiscated other than intoxicants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 397 }, { "number": "1", "title": "1. When such article, in the opinion of the Collector, does not exceed Rs.10,000 in value, it may be sold by the Collector to the highest bidder or in his discretion released on payment of such sum as he may think fit or, with the sanction of the Excise Commissioner, retained for the use of the Excise Department.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 398 }, { "number": "2", "title": "2. When such article, in the opinion of the Collector, exceeds Rs.10,000 in value, it shall be disposed of at the discretion of the Excise Commissioner, who may in special cases refer the matter to the State Government or the Governor of Assam, as the case may be, for orders.", "chapter": null, "content": "Grant of Expenses to Witnesses\nGrant of Expenses to Witnesses", "footnote": "", "is_definition": false, "sort_order": 399 }, { "number": "365", "title": "365. Expenses to witness.", "chapter": null, "content": "Summoning of Witnesses\nSummoning of Witnesses", "footnote": "", "is_definition": false, "sort_order": 400 }, { "number": "366", "title": "366. Summoning of witnesses.", "chapter": null, "content": "Limit of Retail Sale\nLimit of Retail Sale", "footnote": "", "is_definition": false, "sort_order": 401 }, { "number": "367", "title": "367. Limits of retail sale.", "chapter": null, "content": "Name of intoxicant\nName of intoxicant\nArea\nArea\nLimit of retail sale\nLimit of retail sale\n(1) Foreign liquor\nThe territories to which the Act applies\n12 reputed quart bottles\n(2) Rectified spirit/ denatured spirit\nDitto\n6 reputed quart bottles\n(3) Ayurvedic medicinal preparations containing\n\t\t\t\talcohol which are prepared by distillation in to which alcohol is\n\t\t\t\tadded\nDitto\n6 reputed quart bottles\n(4) Country spirit\nDitto\n12 reputed quart bottles\n(5) Methyl alcohol\nDitto\n2.5 liters", "footnote": "", "is_definition": false, "sort_order": 402 }, { "number": "368", "title": "368. Limits exceeding retail sale.", "chapter": null, "content": "Intoxicant\nIntoxicant\nPersons\nPersons\nQuantity\nQuantity\n1.\nAny intoxicant other than foreign liquor\nA persons specially licensed or holding a permit\n\t\t\t\tto possess a quantity exceeding the limit of retail sale.\nThe quantity specified in the licence or permit.\n2.\nDenatured spirit\nLicensed vendor of denatured spirit\nThe quantity specified in the licence or permit.\n3.\nRectified spirit\nLicensed vendor of rectified spirit\nThe quantity specified in the licence or permit.", "footnote": "", "is_definition": false, "sort_order": 403 }, { "number": "369", "title": "369. Pass required for transport of intoxicants in excess of limit of retail sale.", "chapter": null, "content": "Exemption from Certain Provisions of the Act.\nExemption from Certain Provisions of the Act.", "footnote": "", "is_definition": false, "sort_order": 404 }, { "number": "370", "title": "370. Exemption from certain provisions of the Act.", "chapter": null, "content": "(1) Pachwai is exempted from the provisions of the Act for manufacture and possession when it is manufactured and possessed for home consumption and not for sale.\n(2) Unfermented Tari - All provisions of the Act;\n(3) All intoxicants upon which the full tariff or excise duty has been paid, and which are contained in medicinal preparations intended bona-fide for medicinal purposes are exempted from the provisions of the Act relating to possession and sale.\n(4) Perfumed spirits when manufactured from duty-paid foreign spirit which has not been denatured are exempted from the provisions of the Act relating to possession and sale.\n(5) (A) Medicated wines and similar preparations containing foreign liquor in foreign country and imported into Assam are exempted from the following conditions.\n(a) if they are assessed to customs duty as medicated, or tonic wines, they may be sold only by -\n(i) persons licensed under the Act to sell medicated wines.\n(ii) persons who carry on business as chemists, druggist, apothecaries or keepers of dispensaries, and who hold a special licence granted by the District Collector for the sale of medicated wines and similar preparations.\n(b) If they are assessed to customs duty as medicated or tonic wines they may be sold only by persons licensed under the Act to sell foreign liquor.\n(B) Mritasanjibani or similar Ayurvedic preparations are exempted for all purposes from the provisions of the Act. But Medicated wines and similar preparations containing foreign liquor manufactured in Assam or manufactured in another part of India and imported into Assam are exempted from the provisions of the Act relating to sale, subject to the following conditions :\n(a) If it contains alcohol equivalent to 20 percent and not more than 42 percent of proof spirit, they shall be sold only by -\n(i) persons licensed under the Act to sell medicated wines.\n(ii) persons who carry on business as chemists, druggists, pharmacist, and who hold a special licence granted by the District Collector for the sale of medicated wines and similar preparations.\n(b) If it contains alcohol equivalent to or more than 42 percent, of proof spirit, they shall be sold only by persons licensed under the Act to sell foreign liquor.\n(c) If it has been manufactured in Assam, it must before sale by the manufactures, be submitted to the Excise Commissioner for determination of the proof spirit contained in them and for his permission to sell such preparations.\n(d) If it has been manufactured in any other part of India, an application must be submitted to the Excise Commissioner, Assam, for permission to sell such preparation in Assam with a certificate from the Chief Excise Authority of that part starting the percentage of proof spirit contained in them together with any other particulars which the Excise Commissioner may require.\n(e) Medicinal, tonic and similar preparations containing alcohol equal to 20 percent, and not more than 42 percent of proof spirits sold under a special medicated wine licence shall be sold in sealed and capsuled bottles each bottle bearing a label giving the trade name of the preparation, the name of the manufacturer, the place of manufacture and the percentage of proof spirit containing in the preparation and shall have the general get up of a medicine bottle with an indication of the doses to be taken.\nPart - IV\nGeneral Provisions\nAppointments, Leave, Transfer and Punishment", "footnote": "", "is_definition": false, "sort_order": 405 }, { "number": "371", "title": "371. Appointment and powers.", "chapter": null, "content": "Appointment and power\nAppointment and power\nArea of jurisdiction\nArea of jurisdiction", "footnote": "", "is_definition": false, "sort_order": 406 }, { "number": "1", "title": "1. Excise Commissioner: The Excise\n\t\t\t\tCommissioner to have control of the administration of the Excise\n\t\t\t\tDepartment subject to the general control of the State\n\t\t\t\tGovernment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 407 }, { "number": "1", "title": "1. Excise Commissioner:", "chapter": null, "content": "The territories to which the Act applies.", "footnote": "", "is_definition": false, "sort_order": 408 }, { "number": "2", "title": "2. Additional Commissioner of Excise: The\n\t\t\t\tAdditional Commissioner of Excise shall, subject to the general\n\t\t\t\tcontrol of the State Government and of the Excise Commissioner,\n\t\t\t\texercise all the powers and duties conferred on the Excise\n\t\t\t\tCommissioner by or under the Act.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 409 }, { "number": "2", "title": "2. Additional Commissioner of Excise:", "chapter": null, "content": "-Do-", "footnote": "", "is_definition": false, "sort_order": 410 }, { "number": "34", "title": "3. Joint Commissioner of Excise: The\n\t\t\t\tJoint Commissioner of Excise shall, subject to general control of\n\t\t\t\tthe State Government and of the Excise Commissioner, exercise all\n\t\t\t\tthe powers conferred upon him by the provisions of the Act as\n\t\t\t\tspecified below Section 34(b), 37, 38, 41, 42(2), 43, 49 and 69\n\t\t\t\tof the Act.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 411 }, { "number": "3", "title": "3. Joint Commissioner of Excise:", "chapter": null, "content": "-Do-", "footnote": "", "is_definition": false, "sort_order": 412 }, { "number": "34", "title": "4. Deputy Commissioner of Excise: The\n\t\t\t\tDeputy Commissioner of Excise shall, subject to general control\n\t\t\t\tof the State Government and under direct control of the Excise\n\t\t\t\tCommissioner, exercise the duties conferred on him by the\n\t\t\t\tprovision of the Act specified below Section 34(b), 37, 38, 41,\n\t\t\t\t42(2), 43, 49 and 69 of the Act.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 413 }, { "number": "4", "title": "4. Deputy Commissioner of Excise:", "chapter": null, "content": "-Do-", "footnote": "", "is_definition": false, "sort_order": 414 }, { "number": "5", "title": "5. Superintendent\n\t\t\t\tof Excise: The Superintendent of Excise in each district,\n\t\t\t\tshall, in subordination to the District Collector and subject to\n\t\t\t\tthe general control of the Excise Commissioner, throughout the\n\t\t\t\tdistrict, exercise all the powers and perform all the duties\n\t\t\t\tconferred on the District Collector, by provision of the Act\n\t\t\t\tspecified below :", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 415 }, { "number": "5", "title": "5. Superintendent\n\t\t\t\tof Excise:", "chapter": null, "content": "(a) Section 13 (grant\n\t\t\t\tof passes)\n(b) Section\n\t\t\t\t16(I)(iii) (grant of permit for the possession of intoxicants in\n\t\t\t\texcess of limit).\n(c) Section 34(b)\n\t\t\t\t(power to require licensees viz. Manufactures and vendors to\n\t\t\t\tmeasure, weigh to test intoxicants).\n(d) Section 37\n\t\t\t\t(inspection of places of manufacture and sale of intoxicants).\n(e) Section 38\n\t\t\t\t(arrest, seizure and search without warrant).\n(f) Section 39(a) and\n\t\t\t\t(b) (issue warrants for search and arrest).\n(g) Section 40(1) and\n\t\t\t\t(2) (arrest or search).\n(h) Section 41\n\t\t\t\t(search, seizure and arrest following upon entry without warrant\n\t\t\t\tin emergent cases).\n(i) Section 42\n\t\t\t\t(Powers to investigate).\n(j) Section 43\n\t\t\t\t(Powers of investigating officers).\n(k) Section 44\n\t\t\t\t(Production and disposal of persons arrested and articles\n\t\t\t\tseized).\n(l) Section 45 (1)\n\t\t\t\t(Police custody of articles seized).\n(m) Section 46\n\t\t\t\t(Reports of arrests, seizures and searches).\n(n) Section 47(2) and\n\t\t\t\t(3) (Procedure in executing warrants and in making arrests and\n\t\t\t\tsearches).\n(o) Section 49 (grant\n\t\t\t\tof bail).\n(p) Section 69\n\t\t\t\t(1)(a)(b) (Initiation of prosecution).\n(q) Section 75\n\t\t\t\t(Confiscation and release of articles attached).\n(r) Section 76 (power\n\t\t\t\tto compound offences).\nProvided that he shall not exercise the powers\n\t\t\t\tof stopping further proceeding under Section 43(2), of\n\t\t\t\tconfiscation and release of articles attached under Section 75\n\t\t\t\twithout the previous approval of the District Collector, but if\n\t\t\t\tthe case relate to sub-division, the sub-divisional officer\n\t\t\t\tconcerned should be informed of the action taken within the\n\t\t\t\tSub-division to which he is appointed.\nWithin the district to which he is appointed.", "footnote": "", "is_definition": false, "sort_order": 416 }, { "number": "6", "title": "6. Deputy\n\t\t\t\tSuperintendent of Excise: Subject to the general supervision\n\t\t\t\tof the District Collector and the general control of the\n\t\t\t\tCommissioner of Excise, the Deputy Superintendent of Excise\n\t\t\t\tshall, in subordination to the Superintendent of Excise of the\n\t\t\t\tDistrict, throughout the sub-division, exercise the powers and\n\t\t\t\tperform the duties conferred on him by the provisions of the Act\n\t\t\t\tas specified below:", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 417 }, { "number": "6", "title": "6. Deputy\n\t\t\t\tSuperintendent of Excise:", "chapter": null, "content": "(a) Section 13 (grant\n\t\t\t\tof passes)\n(b) Section 34(b)\n\t\t\t\t(power to require licensees viz. Manufactures and vendors to\n\t\t\t\tmeasure, weigh or test intoxicants).\n(c) Section 37\n\t\t\t\t(inspection of places of manufacture and sale of intoxicants).\n(d) Section 38\n\t\t\t\t(arrest, seizure and search without warrant).\n(e) Section 39(a) and\n\t\t\t\t(b) issue warrants for search and arrest).\n(f) Section 40(1) and\n\t\t\t\t(2) (arrest and search).\n(g) Section 41\n\t\t\t\t(search, seizure and arrest following upon entry without warrant\n\t\t\t\tin emergent cases).\n(h) Section 42\n\t\t\t\t(powers to investigate).\n(i) Section 43\n\t\t\t\t(powers of investigating officers).\n(j) Section 44\n\t\t\t\t(Production and disposal of persons arrested and articles\n\t\t\t\tseized).\n(k) Section 45 (1)\n\t\t\t\t(Police custody of articles seized).\n(l) Section 46\n\t\t\t\t(Reports of arrests, seizures and searches).\n(m) Section 47 (2)\n\t\t\t\tand (3) (procedure in executing warrants and in making arrests\n\t\t\t\tand searches).\n(n) Section 49 (grant\n\t\t\t\tof bail).\n(o) Section 69\n\t\t\t\t(1)(a)(b) (institution of prosecution).\n(p) Section 76(3)\n\t\t\t\t(Compound of Pachwai case).\nProvided that he should not exercise the powers\n\t\t\t\tof stopping further proceedings under Section 43 (2) without the\n\t\t\t\tprevious approval of the District Collector.", "footnote": "", "is_definition": false, "sort_order": 418 }, { "number": "7", "title": "7. Inspector of\n\t\t\t\tExcise : The Inspector of Excise shall, subject to the\n\t\t\t\tgeneral control of the Deputy Commissioner and in sub-ordination\n\t\t\t\tand direct control of Superintendent of Excise in a district and\n\t\t\t\tDeputy Superintendent of Excise in a sub-division, exercise all\n\t\t\t\tthe powers and perform all duties conferred on him by the\n\t\t\t\tprovisions of the Act", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 419 }, { "number": "7", "title": "7. Inspector of\n\t\t\t\tExcise :", "chapter": null, "content": "(a) Section 13 (power\n\t\t\t\tto grant passes for the export and transport of intoxicants\n\t\t\t\tstored in or issued from warehouse)\n(b) Section 34(b)\n\t\t\t\t(power to require licensees viz. manufactures and vendors to\n\t\t\t\tmeasure, weigh to test intoxicants).\n(c) Section 37\n\t\t\t\t(inspection of places of manufacture and sale of intoxicants).\n(d) Section 38\n\t\t\t\t(arrest, seizure and search without warrant).\n(e) Section 39 (a)\n\t\t\t\tand (b) (issue warrants for search and arrest).\n(f) Section 40 (1)\n\t\t\t\tand (2) (arrest and search).\n(g) Section 41\n\t\t\t\t(search, seizure and arrest following upon entry without warrant\n\t\t\t\tin emergent cases).\n(h) Section 42\n\t\t\t\t(Powers to investigate)\n(i) Section 43\n\t\t\t\t(powers of investigating officers).\n(j) Section 44 (2)\n\t\t\t\t(a), (b) and (3) and (4)(production and disposal of persons\n\t\t\t\tarrested and articles seized).\n(k) Section 45 (1)\n\t\t\t\t(police custody or articles seized).\n(l) Section 46\n\t\t\t\t(reports of arrests, seizures and searches).\n(m) Section 47 (2)\n\t\t\t\tand (3) (procedure in executing warrants and in making arrests\n\t\t\t\tand searches).\n(n) Section 49 (3)\n\t\t\t\t(grant of bail).\n(o) Section 69\n\t\t\t\t(1)(a)(b) (institution of prosecution).\n(p) Section 76(3) (compound of Pachwai case).\nWithin the excise circle to which he is\n\t\t\t\tappointed.", "footnote": "", "is_definition": false, "sort_order": 420 }, { "number": "8", "title": "8. Assistant\n\t\t\t\tInspector of Excise : The Assistant Inspector of Excise\n\t\t\t\tshall, subject to the general control of the Deputy Commissioner\n\t\t\t\tand direct control of the Superintendent of Excise and in\n\t\t\t\tsubordination to the Inspector and Deputy Superintendent of\n\t\t\t\tExcise, exercise all the powers and perform all the duties\n\t\t\t\tconferred on him under the provisions of the Act as specified\n\t\t\t\tbelow :", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 421 }, { "number": "8", "title": "8. Assistant\n\t\t\t\tInspector of Excise :", "chapter": null, "content": "(a) Section 38 (4)\n\t\t\t\t(arrest, seizure and search without warrant).\n(b) Section 40(1) and\n\t\t\t\t(2) (arrest or search).\n(c) Section\n\t\t\t\t44(2)(b)&(3)(4) (production of persons arrested and articles\n\t\t\t\tseized).\n(d) Section 45(1)\n\t\t\t\t(police custody of articles seized).\n(e) Section 46\n\t\t\t\t(reports of arrests, seizures and searches).\n(f) Section 47(3)\n\t\t\t\t(executing warrants and in making arrests and searches).\n(g) Section 49 (3)\n\t\t\t\t(grant of bail)\nProvided that the\n\t\t\t\tpowers under Section 41 shall be exercised only with the prior\n\t\t\t\twritten approval of the Inspector of Excise. No such written\n\t\t\t\tapproval will be necessary when he is exclusively in-charge of\n\t\t\t\tthe Excise circle:\nProvided further that the powers under Section\n\t\t\t\t49(3) shall be exercised only when he is exclusively in-charge of\n\t\t\t\tthe Excise circle.\n-Do-", "footnote": "", "is_definition": false, "sort_order": 422 }, { "number": "9", "title": "9. Excise Head\n\t\t\t\tConstables : Subject to the general control of the District\n\t\t\t\tCollector and direct control of the Superintendent of Excise in a\n\t\t\t\tdistrict and the Deputy Superintendent of Excise in other\n\t\t\t\tsub-division and in subordination to the Inspection of Excise and\n\t\t\t\tAssistant Inspector of Excise, the Excise Head Constable shall\n\t\t\t\texercise all the powers and perform all the duties conferred on\n\t\t\t\thim by the provisions of the Act as specified below :", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 423 }, { "number": "9", "title": "9. Excise Head\n\t\t\t\tConstables :", "chapter": null, "content": "(a) Section 38(4)\n\t\t\t\t(arrest, seizure and search without warrant).\n(b) Section 44(2)(b)\n\t\t\t\t(production of persons arrested and articles seized).\n(c) Section 46 (reports of arrests, seizures and\n\t\t\t\tsearches).\n-Do-", "footnote": "", "is_definition": false, "sort_order": 424 }, { "number": "10", "title": "10. Excise\n\t\t\t\tConstables : Subject to the general control of the District\n\t\t\t\tCollector and direct control of the Superintendent of Excise in a\n\t\t\t\tdistrict and the Deputy Superintendent of Excise in other\n\t\t\t\tsub-division and in subordination to the Inspector of Excise and\n\t\t\t\tAssistant Inspector of Excise, the Excise Constable shall,\n\t\t\t\texercise all the powers and perform all the duties conferred on\n\t\t\t\thim by the provisions of the Act as specified below :", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 425 }, { "number": "10", "title": "10. Excise\n\t\t\t\tConstables :", "chapter": null, "content": "(a) Section 38(4)\n\t\t\t\t(arrest, seizure and search without warrant).\n(b) Section 44(2)(b)\n\t\t\t\t(production of persons arrested and articles seized).\n(c) Section 46 (reports of arrests, seizures and\n\t\t\t\tsearches).\n-Do-", "footnote": "", "is_definition": false, "sort_order": 426 }, { "number": "372", "title": "372. Powers delegated to Excise Commissioner.", "chapter": null, "content": "(i) Power under Section 6(2) (c) to appoint, promote and transfer, to grant leave, suspend, reduce, dismiss or otherwise punish officers of the Excise Department of and below the rank of Assistant Inspector of Excise;\n(ii) Power under Section 8(1)(a) of the Act to give permission for the import of an intoxicant;\n(iii) Power under Section 12 of the Act to prescribe passes for the transport of an intoxicant in excess of the limit of retail sale;", "footnote": "", "is_definition": false, "sort_order": 427 }, { "number": "373", "title": "373. Delegation of powers by the Excise Commissioner to the Joint Commissioner of Excise and the Collector.", "chapter": null, "content": "(1) By the Excise Commissioner\n(i) to any District Collector -\n(a) his power to transfer Excise Officers below the rank of Head Excise Constables within the district, and\n(b) his power to appoint and grant leave, and to suspend, reduce, remove, dismiss or otherwise punish Excise Constables, Peons and Clerks.\n(ii) to the Joint Commissioner of Excise:\nhis power to grant leave to Excise Constables of Excise Intelligence Bureau, the office staff of the Joint Commissioner of Excise, Assam.\n(2) By the District Collector to the Superintendent of Excise.\nhis power to transfer Excise Constable and Chowkiders, Peons within the district and grant leave to Excise Constables, Peons, Chowkiders;\n(3) By the District Collector: Of all or any of his powers or duties under the provision of the Act specified below to the officer or officers designated below in respect of the particular power and duty namely:\n(a) Section 13 (power to grant passes for the import, export or transport of any intoxicant) to the Superintendent of Excise or Deputy Superintendent of Excise.\n(b) Section 13 (power to grant passes for the transport of any intoxicant) to any officer of the Excise Department who is not below the rank of Inspector or who is in charge of a distillery or warehouse.\n(c) Section 16(1)(iii) (power to grant permits to possess intoxicants in excess of the quantity declared to be the limit of retail sale), to the Superintendent of Excise or Deputy Superintendent of Excise.\nPowers and Duties of Excise Officers\nPowers and Duties of Excise Officers", "footnote": "", "is_definition": false, "sort_order": 428 }, { "number": "374", "title": "374. Power and duties of Commissioner of Excise.", "chapter": null, "content": "Inspection by Commissioner of Excise\n(b) One copy each of his inspection notes should be submitted by him to the Deputy Commissioner and to the State Government as soon as possible after it is recorded. Two copies of action taken report should be forwarded by the Deputy Commissioner, one copy to the Excise Commissioner and the other to the Divisional Commissioner, within twenty eight days of the date on which the notes is received from the Excise Commissioner or in the case of Sadar offices, within 14 days. In the case of the Joint Commissioner of Excise, these papers should be sent by him to the Excise Commissioner only within 14 days. Any matter arising out of the inspection which requires the order of the State Government should form the subject of a separate communication.", "footnote": "", "is_definition": false, "sort_order": 429 }, { "number": "375", "title": "375. Power and duties of the Additional Commissioner of Excise.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 430 }, { "number": "376", "title": "376. Power and duties of Joint Commissioner of Excise.", "chapter": null, "content": "(b) He should ordinarily spend 120 days on tour in each year. He will draw up his tour programme and submit it to the Excise Commissioner at least three days before the commencement of the tour. His tour dairies will be submitted to the Excise Commissioner immediately after completion of tour.\n(c) All travelling and transfer allowance bills of the staff of Excise Intelligence and that of office shall be passed by the Joint Commissioner of Excise as Head of Office as well as Controlling Officer.\n(d) The Joint Commissioner of Excise is authorized to grant festival advance, advance on transfer and withdrawal from General Provident Fund for the staff serving in the Excise Intelligence Bureau.\nHe is also authorized to suspend, remove, dismiss or otherwise punish Excise Constables of Excise Intelligence Bureau including the office staff of the office of the Joint Commissioner of Excise, Assam.", "footnote": "", "is_definition": false, "sort_order": 431 }, { "number": "377", "title": "377. Power and duties of Deputy Commissioner of Excise.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 432 }, { "number": "378", "title": "378. Power and duties of Deputy Commissioner of District.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 433 }, { "number": "379", "title": "379. Power and duties of Sub-divisional Officer.", "chapter": null, "content": "(b) They will exercise direct control over the work of the Sub-divisional excise staff, though they should bring to the notice to the Deputy Commissioner or Superintendent of Excise any good or bad work done by the Excise Officers in their sub-divisions.", "footnote": "", "is_definition": false, "sort_order": 434 }, { "number": "380", "title": "380. Power and duties of Superintendent of Excise.", "chapter": null, "content": "(b) All other officers of the department will work under the direct control and supervision of the Superintendent of Excise, subject to such order as may be issued from time to time by the Commissioner of Excise. The chief duty of the Superintendent of Excise is to obtain the best possible and maximum amount of work from the officers under him and considerable portion of his time should be spent in personally training and guiding those officers and supervising their work. He is required to acquire a thorough knowledge of all matters connected directly or indirectly with the Excise administration of the district. He is expected to take a share in detection as an example and a stimulus to his subordinates.\n(c) The Superintendent of Excise should not be employed on duties other than those relating to his department without the sanction of the Commissioner of Excise. During the absence of the Superintendent of Excise on tour, a Deputy Superintendent of Excise or a Senior Inspector of Excise, and in their absence an Extra Assistant Commissioner should be placed in-charge of the routine work at the Sadar Excise office but all papers disposed of by such an officer and also all papers received during the absence of the Superintendent of Excise should be put up to him on his return. Papers relating to important matters, however, must always be dealt with by the Superintendent of Excise, and if necessary, such papers may be sent out to him on tour.\n(d) The Superintendent of Excise should ordinarily spend 100 days on tour each year. He will draw up a fortnightly tour programme and submit it to the Deputy Commissioner, at least 3 days before the commencement of tour. His diaries (which should contain information as to the work done daily both at headquarters and on tour) will be submitted in duplicate to the Deputy Commissioner at the end of each month, portion of importance relating to sub-divisions being sent to the Sub-divisional Officers, for transmission through proper channel, after necessary action, to the Commissioner of Excise, who will after perusal, retain one copy in his office and return the other to the Deputy Commissioner when the same will be filed in the Sadar Excise office. Diaries containing confidential information will be submitted to the Deputy Commissioner by name in sealed covers and similarly transmitted by him to the Commissioner of Excise. In the course of his tours special attentions should be directed to the inspection and preventive work of the subordinate staff, to the investigation of offences under the Excise and Narcotics Drugs and Psychotropic Substances laws and to the sites, management of licensed premises and the observance of the conditions of licence, more especially in the case of county spirit shops in the tea garden and other industrial areas. Fluctuation in consumption should be enquired into and the causes thereof ascertained. The above matters and anything other of interest should be briefly noted in the monthly diaries.\n(e) The Superintendent of Excise should inspect as many, Excise shops and other licensed premises within the district, as possible. He should also inspect the Sadar and sub-divisional Excise offices once a half year and the spirit warehouse once a quarter. He should also take stock of spirit in the spirit warehouse within his charge towards the end of each quarter. If he is prevented from carrying out any of the quarterly stock taking operations, it will be done by the officer-in-charge of the warehouses but the Superintendent of Excise should, as soon afterwards as possible, verify the stock taking carried out by the officer-in-charge. Notes of inspection will be recorded by the Superintendent of Excise in the inspection book. A copy of his inspection report will be forwarded to the Commissioner of Excise along with the notes of action taking on any irregularities notice therein. The Superintendent of Excise is also expected to make frequent visits to the spirit warehouses, distilleries and licensed retail shop at irregular and unexpected intervals. This class of inspections need not embrace a complete survey of the licensed premises mentioned above.\n(f) All travelling and transfer allowance bills of the Sadar Sub-divisional Excise staff must be checked and passed by the Superintendent of Excise and signed as head of the office and controlling officer. The Superintendent of Excise is authorized to disallow travelling allowance for a halt or journey or a number of halts or journeys where he finds that the halt or journeys have been made only for sake of travelling allowance or that the work done does not justify the amount charged as travelling allowance.\n(g) The Superintendent of Excise is authorized to grant festival advance, advance of transfer and advances and withdrawal from General Provident Fund of the district staff serving under him.", "footnote": "", "is_definition": false, "sort_order": 435 }, { "number": "381", "title": "381. Power and duties of Deputy Superintendent of Excise.", "chapter": null, "content": "(b) All other officers of the Department within his jurisdiction will work under his supervision, subject to such order as may be issued from time to time by the higher authorities. The chief duty of the Deputy Superintendent of Excise is to obtain the best possible and maximum amount of work from the officers serving under him and a considerable portion of his time should be spent in personally training and guiding those officers and supervising their work. He is required to acquire a thorough knowledge of all matters connected directly or indirectly with Excise Administration of his area. He is required to take part in detection as an example and incentive to this subordinates.\n(c) The Deputy Superintendent of Excise should ordinarily spend 100 days on tour each year. He should draw up fortnightly tour programme and submit to Superintendent of Excise and Sub-divisional Officer or any other higher authority at least three days before the commencement of his tour. His diaries (which should contain information as to the work done daily both at headquarters and on tour) will be submitted in duplicate to the Deputy Commissioner through the Sub-divisional Officer and the Superintendent of Excise at the end of each month. The Deputy Commissioner after necessary action will sent the same to the Commissioner of Excise, who will after perusal, retain one copy in his office and return the other to the Sub-divisional Officer, when the same will be filed in the Sadar Excise office. Diaries containing confidential information will be submitted to the Sub-divisional Officer. In the course of his tours special attentions should be directed to the inspection and preventive work of the subordinate staff, to the investigation of offences under the Excise and Narcotics Drugs and Psychotropic Substances laws and to the sites and management of licensed premises on the observance of the conditions of licence, more especially in the case of country spirit shops in the tea garden and other industrial areas. Fluctuation in consumption should be enquired into and the causes thereof ascertained. The above matters and other of interest should be briefly noted in the monthly diaries.\n(d) The Deputy Superintendent of Excise should inspect shops and other licensed premises within his jurisdictions. He would pay visits to the warehouse and distilleries and supervise the operation of the warehouse and work of his subordinates. He is also required to inspect the work of the patrol parties and the station diary maintained in each circle to know the movements and work of each of the personal posted there.\n(e) All travelling and transfer allowance bills of the Sub-divisional Excise staff must be checked and passed by the Deputy Superintendent of Excise and signed as Head of the office and Controlling Officer. The Deputy Superintendent of Excise is authorized to disallow travelling allowance for a halt or journey or a number of halts or journeys where he finds that the halt or journeys have been made only for sake of travelling allowance or that the work done does not justify amount charged as travelling allowance. He is the drawing and disbursing officer of the Sub-divisional Excise office.\n(f) The Deputy Superintendent of Excise is authorized to grant festival advance, advance on transfer and advances and withdrawal from General Provident Fund of the Excise staff serving under him.", "footnote": "", "is_definition": false, "sort_order": 436 }, { "number": "382", "title": "382. Inspector of Excise.", "chapter": null, "content": "(b) They are required to spend 20 days in each month on tour, and to inspect all licensed premises once in each quarter unless the Deputy Commissioner or the Superintendent of Excise shall, for special reasons, prescribed a smaller number of inspection in the case of particular premises. They should pay particular attention to the inspection of country spirit, looking into the management by the licensees and the observance of the condition of licences, more specially in the case of country spirit shops situated in tea gardens and other industrial areas. Fluctuation in the consumption during the current year and the corresponding period of the previous year should be enquired into and embodied in the weekly diary. Besides regular inspections, Inspectors of Excise should pay surprise visits at usual intervals to Excise premises. The Inspector should change their modus operandi from time to time so as to make their visits really surprise ones.\n(c) They should draw up fortnightly tour programmes and submit the same to the Superintendent of Excise under confidential covers at least a week before the commencement of the tours, so as to enable the latter to modify the programmes if necessary and issue order accordingly. Absence of any order will indicate that the programme has been approved. Any deviation from tour programme should be explained in the diaries which should contain information relating to work done daily both at headquarter and on tour. The diaries should be submitted weekly to the Superintendent of Excise who will after perusal, pass orders thereon and will also show portion containing any important or interesting matter to the Deputy Commissioner. When considered necessary, extracts from Inspectors diaries with his remarks will be forwarded by the Superintendent of Excise to the Sub-divisional Officers. After taking necessary action, the diaries will be filed in the Sadar Excise Officer or, if the Inspectors are serving in sub-divisions, will be sent to the sub-divisional Excise offices to be filed therein.\n(d) Inspectors will, immediately upon the detection of a case submit a special report to the Superintendent of Excise, a copy of the report being at the same time submitted to the Sub-divisional Officer if the Inspector is stationed in a sub-division.\n(e) Each Inspector of Excise is required to maintain a confidential note book, wherein all information relating to offence under the Excise and opium laws etc. and the names of notorious smugglers, suspects, informers and spies residing or working within his charge should be noted. The officer will also enter in the confidential note book details work done with informers and spies on every occasion and progress made towards the detection of a particular case or cases. Such note books will be open to inspection and scrutiny by his superior inspecting officers. When an officer is transferred from one station to another, he will make over the confidential note book to his successor or leave the same in a sealed cover to be opened and received by the latter.\n(f) Inspectors are prohibited from accepting hospitality from licensed vendors.\n(g) Inspectors who should ordinarily be kept informed of the visit by the Joint Commissioner of Excise, when time permits, make it a point of visiting him when he is in their circle headquarter.", "footnote": "", "is_definition": false, "sort_order": 437 }, { "number": "383", "title": "383. Powers and duties of Officers-in-charge of warehouses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 438 }, { "number": "384", "title": "384. Powers and duties of Assistant Inspector of Excise.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 439 }, { "number": "385", "title": "385. Powers and duties of Excise Head Constables.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 440 }, { "number": "386", "title": "386. Powers and duties of Excise Constable.", "chapter": null, "content": "Miscellaneous Rules Under General Provision\nMiscellaneous Rules Under General Provision", "footnote": "", "is_definition": false, "sort_order": 441 }, { "number": "387", "title": "387. Passes for free access to railways.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 442 }, { "number": "388", "title": "388. Nature of requisition.", "chapter": null, "content": "(i) if the aid of the police is required to the officer-in-charge of the police station within the limits of which the arrest or search is to be made, or\n(ii) if the aid of any other officer referred to in the said section is required to the nearest superior officer of the department or body which he serves; provided that in case of emergency such Excise officer may require aid from the nearest available officer.\n(b) if any officer to whom a requisition is sent or made under sub-rule (a) above feels unable to render the aid required, he shall forthwith inform the requiring officer of his reasons for withholding it, and shall, if necessary, refer to his immediate superior for instructions.\n(c) a village Gaon Burah is to aid as required by an Excise Officer in the matter of making any arrest, search or seizure or a distraint of movable property within the village for which he is appointed.", "footnote": "", "is_definition": false, "sort_order": 443 }, { "number": "389", "title": "389. Police assistance in carrying out raids.", "chapter": null, "content": "(ii) In all cases where only unarmed police are with the Excise party, the police will be under the control of the senior Excise officer present.", "footnote": "", "is_definition": false, "sort_order": 444 }, { "number": "390", "title": "390. Photograph of professional NDPS smugglers.", "chapter": null, "content": "(a) All photographs should be taken in accordance with the provisions made in the \"Identification of Prisoners Act\" (Act No.XXXIII of 1920), the rules prescribed in Notification No.3666 C.J. of the 16th June, 1925 and the Instructions laid down by Correction Slip No.26 at page 57 of the Assam Police Manual, Part-IV, 1931.\n(b) The photographs of all persons who appears to the Deputy Commissioner to be professional smugglers or who appears likely to repeat the offence of smuggling should be taken full face and in profile immediately after conviction under the Opium Act. Photographs need not be taken of person found in possession of small quantities of opium obviously intended for their own consumption.\n(c) Fifteen copies of each of the photos should be sent to the Joint Commissioner of Excise for distribution as soon as the conviction has become final, i.e. when appeals have been dismissed or are time barred.\n(d) Each Superintendent of Excise (including the Joint Commissioner of Excise) will maintain a book in which copies of photos should be struck with a description of the circumstances in which the offence was committed and detected. This information should accompany the photographs when they are sent to the Joint Commissioner of Excise.\n(e) The cost of photographs should be met from the provision made in the Excise Budget contract contingencies.\nNote: For instructions regarding the taking of finger prints in the cases under NDPS Act, see Part-IV of the Assam Police Manual, Finger Print Rules, 1931.", "footnote": "", "is_definition": false, "sort_order": 445 }, { "number": "391", "title": "391. Use of handcuffs or ropes in securing prisoners.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 446 }, { "number": "392", "title": "392. Attachment and sale by a civil court of intoxicants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 447 }, { "number": "393", "title": "393. Prohibition of certain transactions with Excise Officers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 448 }, { "number": "394", "title": "394. Powers of Inspectors of Excise when holding charge of District.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 449 }, { "number": "395", "title": "395. Limits of jurisdiction of officers.", "chapter": null, "content": "Changes in Narcotic Drugs and Psychotropic Substances and Excise Policy to be reported to Government of India.\nGrant of Rewards\nGrant of Rewards\n396.", "footnote": "", "is_definition": false, "sort_order": 450 }, { "number": "397", "title": "397. Power of Commissioner of Excise, Additional Commissioner of Excise, Joint Commissioner of Excise, to grant reward to informers when no prosecution is made.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 451 }, { "number": "398", "title": "398. Rewards permissible where prosecution takes place.", "chapter": null, "content": "(b) Rewards after prosecution. In cases of huge seizure viz big cases of truck load of seizure where a penalty is imposed or confiscation ordered by a competant court, the Government may grant the responsible detecting Excise officer a reward not exceeding Twentyfive percent of the sale proceeds of the liquor or intoxicant confiscated to the State plus fifty percent of the amount of fine imposed therein. Provided the amount of reward thus granted shall not exceed Rupees Ten Thousand in any case.", "footnote": "", "is_definition": false, "sort_order": 452 }, { "number": "399", "title": "399. Principles to be observed in granting rewards.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 453 }, { "number": "400", "title": "400. Rewards not be granted in petty cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 454 }, { "number": "401", "title": "401. Officers not eligible for rewards.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 455 }, { "number": "402", "title": "402. Period of appeal to be awaited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 456 }, { "number": "403", "title": "403. Importance of prompt payment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 457 }, { "number": "404", "title": "404. Rewards to police officers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 458 }, { "number": "405", "title": "405. Departmental head of office to be consulted when a reward is to be given.", "chapter": null, "content": "Secret Service Expenditure\nSecret Service Expenditure", "footnote": "", "is_definition": false, "sort_order": 459 }, { "number": "406", "title": "406. Secret service payments.", "chapter": null, "content": "Appeals and Revision\nAppeals and Revision\n407.\n408.\n409.\n(2) Every memorandum of appeal shall bear a court fee stamp of Rs.24.75 or an amount as may be specified by the Government from time to time in schedule provided under the Court Fees Act, 1870 for affixing on such appeal petition.\n410.\n411.\nNote : The above rules regarding appeals do not apply in appeals by departmental officers. Appeals by them are governed by the rules applicable to other Government servants.", "footnote": "", "is_definition": false, "sort_order": 460 }, { "number": "412", "title": "412. Supply of uniform to certain classes of officers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 461 }, { "number": "413", "title": "413. Maintenance of suits of uniforms.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 462 }, { "number": "414", "title": "414. Departmental badges and buttons.", "chapter": null, "content": "The monogram \"A.E.\" encircled by a wreath witch Ashok Stambha above\n(ii) Buttons will be of white metal for Superintendents, Deputy Superintendents, Inspectors, Assistant Inspectors of Excise and yellow metal for Excise Head Constables and Constables. They will be concave, die-struck and embossed with departmental device of the following sizes:\nLarge\n-\n35 lines.\nMedium\n-\n30 lines.\nSmall\n-\n24 lines", "footnote": "", "is_definition": false, "sort_order": 463 }, { "number": "415", "title": "415. Articles of uniform of Superintendents, Deputy Superintendents, Inspectors and Assistant Inspectors.", "chapter": null, "content": "Note: Officers leaving the department may sell their uniform by private arrangement to the officers in the force.\nSuperintendent of Excise\nRank Badge\nAshoka chakra with “ AES” badge in\n\t\t\t\twhite metal\nShirt\nPolice pattern khaki shirt with shoulder flap or\n\t\t\t\tkhaki shirt with sleeves with shoulders flap with blue whistle\n\t\t\t\tchord.\nTrousers\nKhaki long pant fitted with loops for belt.\nCap\nKhaki woolen peak cap with ashoka chakra emblem\n\t\t\t\tor blue beret cap with ashoka chakra.\nBelt\nBrown leather belt police pattern with chapras\n\t\t\t\tsqure type with ashoka chakra surrounded with letter “\n\t\t\t\tAssam Excise”\nShoe\nTan brown leather plain.\nWhistle\nNickel plated police pattern whistle.\nShocks\nKhaki woolen or cotton.\nTie\nBlue with orange stripes\nJersey\nKhaki woolen police pattern.\nDeputy Superintendent of Excise\nRank Badge\nThree five angled star with “AES”\nShirt\nPolice pattern khaki shirt with shoulder flap or\n\t\t\t\tkhaki shirt with sleeves with shoulders flap with blue whistle\n\t\t\t\tchord.\nTrousers\nKhaki long pant fitted with loops for belt.\nCap\nKhaki woolen peak cap with ashoka chakra emblem\n\t\t\t\tor blue beret cap with ashoka chakra.\nBelt\nBrown leather belt police pattern with chapras\n\t\t\t\tsqure type with ashoka chakra surrounded with letter “\n\t\t\t\tAssam Excise”\nShoe\nTan brown leather plain.\nWhistle\nNickel plated police pattern whistle.\nShocks\nKhaki woolen or cotton.\nTie\nBlue wit h orange stripes\nJersey\nKhaki woolen police pattern.\nInspetor of Excise\nRank Badge\nOne five angled star with “AES”\n\t\t\t\twhite metal.\nShirt\nPolice pattern khaki shirt with shoulder flap or\n\t\t\t\tkhaki shirt with sleeves with shoulders flap with khaki whistle\n\t\t\t\tchord.\nTrouser\nKhaki long pant fitted with loops for belt.\nCap\nKhaki woolen peak cap with ashoka chakra emblem\n\t\t\t\tor khaki beret with ashoka chakra.\nBelt\nBrown leather belt police pattern with chapras\n\t\t\t\tsqure type with ashoka chakra surrounded with letter “\n\t\t\t\tAssam Excise”\nShoe\nTan brown leather plain.\nWhistle\nNickel plated police pattern whistle.\nShocks\nKhaki woolen or cotton.\nTie\nBlue wit h orange stripes\nJersey\nKhaki woolen police pattern.\nAssistant Inspector of Excise\nRank Badge\nTwo five angled star with “AE” white\n\t\t\t\tmetal and purple red ribbon.\nShirt\nPolice pattern khaki shirt with shoulder flap or\n\t\t\t\tkhaki shirt with sleeves with shoulders flap with khaki whistle\n\t\t\t\tchord.\nTrouser\nKhaki long pant fitted with loops for belt.\nCap\nKhai woolen peak cap with ashoka chakra emblem\n\t\t\t\t.or brown beret with ashoka chakra in white metal.\nBelt\nBrown leather belt police pattern with chapras\n\t\t\t\tsqure type with ashoka chakra surrounded with letter “\n\t\t\t\tAssam Excise”\nShoe\nTan brown eather plain.\nWhistle\nNickel plated police pattern whistle.\nShocks\nKhaki woolen or cotton.\nJersey\nKhaki woolen police pattern.\nHead Excise Constable\nRank Badge\nThree “ v” white stripes on upper\n\t\t\t\tarms of shirt and “AE” badge in white metal.\nShirt\nPolice pattern khaki shirt with shoulder flap or\n\t\t\t\tkhaki shirt with sleeves with shoulders flap with khaki whistle\n\t\t\t\tchord.\nTrouser\nKhaki long pant fitted with loops for belt.\nCap\nKhaki woolen barot cap with ashoka chakra\n\t\t\t\temblem.\nBelt\nBrown leather belt police pattern with chapras\n\t\t\t\tsqure type with ashoka chakra surrounded with letter “\n\t\t\t\tAssam Excise”\nShoe\nBlack leather plain.\nWhistle\nNickel plated police pattern whistle.\nShocks\nKhaki woolen or cotton.\nJersey\nKhaki woolen police pattern.\nExcise Constable\nRank Badge\n“AE” badge in white metal.\nShirt\nPolice pattern khaki shirt with shoulder flap or\n\t\t\t\tkhaki shirt with sleeves with shoulders flap with khaki whistle\n\t\t\t\tchord.\nLong Pant\nKhaki long pant fitted with loops for belt.\nCap\nKhaki woolen beret cap with ashoka chakra emblem.\nBelt\nBrown leather belt police pattern with chapras\n\t\t\t\tsqure type with ashoka chakra surrounded with letter “\n\t\t\t\tAssam Excise”\nShoe\nBlack leather plain.\nWhistle\nNickel plated police pattern whistle.\nShocks\nKhaki woolen or cotton.\nJersey\nKhaki woolen police pattern.", "footnote": "", "is_definition": false, "sort_order": 464 }, { "number": "416", "title": "416. Supply of uniform to Head Constables and Excise Constables at Government expenses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 465 }, { "number": "417", "title": "417. When uniforms are to be worn.", "chapter": null, "content": "(a) State ceremonies.\n(b) When meeting the Governor on the occasion of private arrivals and departures.\n(c) During official interview with the Governor or with Ministers.\n(d) When meeting officials of high rank e.g. when visiting the Deputy Commissioner of a District or meeting officers of the rank of Excise Commissioner.\n(e) On all occasions on which an officer is on duty e.g. during inspections, investigation on cases, enquiries, conferences, when attending Court to give evidence, etc. provided that no officer need wear uniform when for the purpose of detection it is necessary for him to conceal his identity.", "footnote": "", "is_definition": false, "sort_order": 466 }, { "number": "418", "title": "418. Uniforms of officers while officiating in superior appointment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 467 }, { "number": "419", "title": "419. Mourning band.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 468 }, { "number": "420", "title": "420. Watch chains and trinkets not to be displayed.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 469 }, { "number": "421", "title": "421. First kit of Excise Head Constables - Period of life.", "chapter": null, "content": "Article\nArticle\nNumber\nNumber\nLife (in years)\nLife (in years)\nCAP\n1\n2\nMonogram\n1\n10\nChevrons\n1 Set\n2\nShirts\n2 Pairs\n1 ½\nTrousers\n2 Pairs\n1 ½\nJersey\n1\n2\nBelt\n1\n10\nBoots\n1\n1 ½\nShoes\n1\n1 ½\nHaversack\n1\n2\nKit Box\n1\n10\nBadges and Buttons\n1 Set\n10\nWhistle With Cord\n1\n10\nChevrons\n1 Set\n1 ½", "footnote": "", "is_definition": false, "sort_order": 470 }, { "number": "422", "title": "422. First kit of Excise Constables - period of life.", "chapter": null, "content": "Article\nArticle\nNumber\nNumber\nLife (in years)\nLife (in years)\nCap\n1\n2\nMonogram\n1\n10\nShirts\n2 Pairs\n1 ½\nTrousers\n2 Pairs\n1 ½\nBoots\n1 Pairs\n1 ½\nShoe\n1 Pair\n1 ½\nHaversack\n1\n2\nJersey\n1\n2\nBelt\n1\n10\nLathi\n1\n20\nKit Box\n1\n10\nBadges and Buttons\n1 SET\n10\nWhistle With Cord\n1\n10", "footnote": "", "is_definition": false, "sort_order": 471 }, { "number": "423", "title": "423. Supply of coats and water proofs.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 472 }, { "number": "424", "title": "424. When first kit to be issued.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 473 }, { "number": "425", "title": "425. Liability to bear cost of replacement.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 474 }, { "number": "426", "title": "426. Responsibility of Superintendents, etc. for state of kits of Excise Head Constables and Excise Constables.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 475 }, { "number": "427", "title": "427. Return of kits by men going on leave etc.", "chapter": null, "content": "(ii) Clothing of men leaving the force by retirement, resignation, discharge, dismissal or death should be washed and taken into store ad examined by the Superintendent of Excise who will class such articles under one of the following heads viz.\n(1) Serviceable, i.e. fit for re-issue.\n(2) Unserviceable, i.e. quite unfit for re-issue.", "footnote": "", "is_definition": false, "sort_order": 476 }, { "number": "428", "title": "428. Indents for clothing.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 477 }, { "number": "429", "title": "429. Examination of consignment of clothing.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 478 }, { "number": "430", "title": "430. Maintenance of register of receipts and issues.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 479 }, { "number": "431", "title": "431. Stamping, etc. of clothing when issued.", "chapter": null, "content": "(i) the first two letters of the district\n(ii) the date of issue\n(iii) the initials of the man to whom issued.", "footnote": "", "is_definition": false, "sort_order": 480 }, { "number": "432", "title": "432. Maintenance of an individual clothing account.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 481 }, { "number": "433", "title": "433. Issue of great coats and water proofs.", "chapter": null, "content": "434.\nLeave, Leave Allowance, Service Records, Quarters, Advances and Refunds\nLeave, Leave Allowance, Service Records, Quarters, Advances and Refunds\nLeave and Leave Allowances\nLeave and Leave Allowances", "footnote": "", "is_definition": false, "sort_order": 482 }, { "number": "435", "title": "435. Excise Commissioner's power to grant leave to Superintendents.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 483 }, { "number": "436", "title": "436. Leave of gazetted Excise officers.", "chapter": null, "content": "(b) Application received from the Superintendent of Excise and the Deputy Superintendent of Excise posted in District and Sub-division shall be forwarded to the Commissioner of Excise by the Deputy Commissioner and the Sub-divisional Officer (Civil) respectively with their recommendation for sanction. Application received from the Deputy Superintendent of Excise posted in a District Head Quarter shall be forwarded to the Commissioner of Excise by the Superintendent of Excise with his recommendation for sanction. The Commissioner of Excise shall forward the application to Government with his recommendation if the period of leave exceeds 30 days. When, however, the period of leave applied for does not exceeds 30 days the Commissioner of Excise can sanction the leave making necessary officiating arrangements. The notification granting such leave should be published in the Gazette over the signature of the Commissioner of Excise and a copy sent to the State Government for information.\n(c) The Commissioner of Excise is authorized to grant leave to the Registrar of his establishment with officiating arrangement thereof. The notification of granting such leave should be sent to the State Government for information.\n(d) Leave applications from Inspectors of Excise, Assistant Inspectors of Excise and Excise Head Constables are to be submitted through proper channel to the Commissioner of Excise for orders.\n(e) The Superintendents of Excise are authorized to grant leave to drivers of Departmental vehicles and Excise Constables including the office peon and chowkidar serving in the District office.\n(f) The Joint Commissioner of Excise is authorized to grant leave to Excise Head Constables, Excise Constables of Intelligence Bureau and to the staff of his office establishment.\n(g) Leave application of the office assistants serving in the District Excise office shall be forwarded to the Deputy Commissioner by the Superintendent of Excise with his recommendation.\n(h) Leave application of the office assistants serving in sub-divisional excise office shall be forwarded to the Sub-divisional Officer by the Deputy Superintendent of Excise with his recommendation.", "footnote": "", "is_definition": false, "sort_order": 484 }, { "number": "437", "title": "437. Leave address.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 485 }, { "number": "438", "title": "438. Casual leave - conditions of grant.", "chapter": null, "content": "(b) Limitations and restrictions: Casual leave may not be combined with any other kind of leave, and ordinarily may not extend to more than six consecutive days, or more than twelve days in any one calendar year. The Commissioner of Excise is however authorized in special cases, to grant casual leave to officers subordinate to him in excess of ten days. If casual leave is taken prefixing and suffixing the gazetted holidays, those holidays shall not be counted as casual leave subject to such instruction issued by Government of Assam from time to time.\n(c) Authorities who can grant casual leave: The under mentioned authorities can grant of casual leave to the officers named in the following list:\nSl. No.\nSl. No.\nSanctioning Authority\nSanctioning Authority\nOfficers to Whom Leave May Be Granted\nOfficers to Whom Leave May Be Granted\n1.\nState Government\nCommissioner of Excise\n2.\nCommissioner of Excise\nAdditional Commissioner of Excise, Joint\n\t\t\t\tCommissioner of Excise, Deputy Commissioner of Excise, Registrar,\n\t\t\t\tSuperintendent and Office Assistants, departmental drivers,\n\t\t\t\tpeons, chowkidar of his office.\n3.\nJoint Commissioner\nDeputy Superintendent, Inspector, Assistant\n\t\t\t\tInspector of Excise, Excise Head Constables, Constables of Excise\n\t\t\t\tIntelligence Bureau, Office staff of his office establishment.\n4.\nDeputy Commissioner\nSuperintendents of Excise.\n5.\nSub-divisional Officer\nDeputy Superintendent of Excise.\n6.\nSuperintendent of Excise\nDeputy Superintendent of Excise serving at District\n\t\t\t\theadquarter, Inspector, Assistant Inspector of Excise, Excise\n\t\t\t\tHead Constables, Excise Constables, Departmental driver, peon,\n\t\t\t\tchowkidar and office assistant serving under him.\n7.\nDeputy Superintendent of Excise\nInspector, Assistant Inspector of Excise, Excise\n\t\t\t\tHead Constables, Excise Constables, Departmental driver, peon,\n\t\t\t\tchowkidar and office assistants serving under him.", "footnote": "", "is_definition": false, "sort_order": 486 }, { "number": "439", "title": "439. Absence on Gazetted holidays.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 487 }, { "number": "440", "title": "440. Register of casual leave.", "chapter": null, "content": "Service Records - Service Books", "footnote": "", "is_definition": false, "sort_order": 488 }, { "number": "441", "title": "441. Maintenance of service books.", "chapter": null, "content": "(2) The head of the office in recording the annual certificate of verification 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 Government servants as well as a record of the evidence of his contemporaries, is attached to the book.\n(3) The head of the office should also invariably record necessary particulars with reference to Articles 30 and 31 of the Assam Pension Manual so as to enable the audit office to decide later on reference merely to such particulars whether the temporary or officiating service the nature of the vacancy in which the government servant officiated and in the case of temporary service, whether the temporary post was subsequently made permanent should be distinctly noted in the service book.\n(4) When a non-gazetted officer is transferred from one office to another, the head of the office under whom he was originally employed shall record in the service book under his signature the result of the verification of service with reference to pay bills and acquaintance rolls, in respect of the whole period during which the officer was employed under him, before forwarding the service book to the office where his services are transferred.\n(5) The term \"service book\" includes \"Service rolls\" which is maintained in Financial Rules, Form Nos.16 and 16A.", "footnote": "", "is_definition": false, "sort_order": 489 }, { "number": "442", "title": "442. Disposal of service book of an officer retiring before qualifying for pension.", "chapter": null, "content": "(b) If an officer who dies while in service : The service book of an officer who dies while employed under Government may be made over to his/her heirs, if an application is received within three years from the date of his death. If no application is received by the end of that period, the service book shall be destroyed.\n(c) If an officer dismissed or removed from service : The service book of an officer who has been dismissed or removed from the service of Government should not be returned. It should from part of the record of the dismissal or removal, and be destroyed with the record after twelve years.", "footnote": "", "is_definition": false, "sort_order": 490 }, { "number": "443", "title": "443. Character roll of subordinate officials.", "chapter": null, "content": "(b) There should be a separate roll for each officer, which will follow him upon transfer. Entries in the roll will be made only by or under the orders of Commissioner of Excise or by the officer holding superior rank viz., the Deputy Commissioner, Sub-divisional Officer and Superintendent of Excise. All entries should be signed (not initialed) and dated.\n(c) The entries should indicate any piece of notably good or bad work done. When an official is transferred a note of his character and conduct should be invariably made in his roll. Similarly when an officer holding such superior rank is making over charge, it is desirable that he should briefly place on record in the rolls his opinion of the merits of the officials with whom he has been brought into contact.\n(d) Character rolls should be maintained and appended to the service books, and the two records kept together.\nQuarters", "footnote": "", "is_definition": false, "sort_order": 491 }, { "number": "444", "title": "444. Quarters for officer-in-charge of warehouses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 492 }, { "number": "445", "title": "445. Free quarters for spirit warehouse Excise Constables.", "chapter": null, "content": "Advances and Refund", "footnote": "", "is_definition": false, "sort_order": 493 }, { "number": "446", "title": "446. To whom advance can be sanctioned.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 494 }, { "number": "447", "title": "447. Remissions of Excise revenue.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 495 }, { "number": "448", "title": "448. Refunds.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 496 }, { "number": "449", "title": "449. Power of District Excise Officers to sanction refunds.", "chapter": null, "content": "Registers, Returns and Reports, Accounts, Miscellaneous and Records\nRegisters, Returns and Reports, Accounts, Miscellaneous and Records", "footnote": "", "is_definition": false, "sort_order": 497 }, { "number": "450", "title": "450. District Excise office registers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 498 }, { "number": "1", "title": "1. Bid book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 499 }, { "number": "2", "title": "2. Register of challans", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 500 }, { "number": "3", "title": "3. Register of convicts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 501 }, { "number": "4", "title": "4. Register of cases", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 502 }, { "number": "5", "title": "5. Register of comparative statement of country spirit issued from Excise warehouse to each retail shop (in contract supply area)", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 503 }, { "number": "6", "title": "6. Register of certificates for the issue of country spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 504 }, { "number": "7", "title": "7. Register of misconduct of vendors", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 505 }, { "number": "8", "title": "8. Register of security deposits of vendors", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 506 }, { "number": "9", "title": "9. Defaulter's lists", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 507 }, { "number": "10", "title": "10. Register of individual clothing account", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 508 }, { "number": "11", "title": "11. Register of licences", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 509 }, { "number": "12", "title": "12. Register of receipts and issues of uniforms", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 510 }, { "number": "13", "title": "13. Inspection book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 511 }, { "number": "1", "title": "1. Acquaintance roll", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 512 }, { "number": "2", "title": "2. Bill book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 513 }, { "number": "3", "title": "3. Cash book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 514 }, { "number": "4", "title": "4. Index register", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 515 }, { "number": "5", "title": "5. Register of casual leave", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 516 }, { "number": "6", "title": "6. Register of locks and keys", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 517 }, { "number": "7", "title": "7. Register of court-fee stamps", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 518 }, { "number": "8", "title": "8. Register of letters issued", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 519 }, { "number": "9", "title": "9. Register of letter received", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 520 }, { "number": "10", "title": "10. Register of leave", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 521 }, { "number": "11", "title": "11. Register of petitions", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 522 }, { "number": "12", "title": "12. Register of receipts and issues of forms", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 523 }, { "number": "13", "title": "13. Register of security", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 524 }, { "number": "14", "title": "14. Register of stores", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 525 }, { "number": "451", "title": "451. Sub-divisional Excise office registers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 526 }, { "number": "1", "title": "1. Comparative statement of issue of country spirit to each retail shop.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 527 }, { "number": "2", "title": "2. Register of cases", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 528 }, { "number": "3", "title": "3. Register of convicts", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 529 }, { "number": "4", "title": "4. Register of certificates for the issue of country spirit", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 530 }, { "number": "5", "title": "5. Register of security deposits of vendors", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 531 }, { "number": "6", "title": "6. Register of misconduct vendors", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 532 }, { "number": "7", "title": "7. Register of challans", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 533 }, { "number": "8", "title": "8. Inspection book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 534 }, { "number": "1", "title": "1. Acquaintance roll", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 535 }, { "number": "2", "title": "2. Bill book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 536 }, { "number": "3", "title": "3. Cash book", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 537 }, { "number": "4", "title": "4. Index register", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 538 }, { "number": "5", "title": "5. Register of locks and keys", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 539 }, { "number": "6", "title": "6. Register of court fee stamps", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 540 }, { "number": "7", "title": "7. Register of letter issued", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 541 }, { "number": "8", "title": "8. Register of letter received", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 542 }, { "number": "9", "title": "9. Register of petitions", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 543 }, { "number": "10", "title": "10. Register of stores", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 544 }, { "number": "11", "title": "11. Register of leave", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 545 }, { "number": "12", "title": "12. Register of issues and receipts for forms", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 546 }, { "number": "13", "title": "13. Register of security.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 547 }, { "number": "452", "title": "452. Register of challan.", "chapter": null, "content": "(a) Separate challans for different Heads of Excise. Separate challans should be used in cases where payments fall under different Heads of Excise or are made by different licensees, but where payments are made by the same licensee, a number of items of the same description may be entered in one challan, the details being specified on the back thereof.\n(b) No challans for excise payment shall be received in the treasury unless it is checked and signed by the Superintendent of Excise in a District Head quarters and the Deputy Superintendent of Excise in sub-division or the Inspector of Excise when authorized to do so by them. At the end of each day if not possible next day the challan register will be sent to the treasury office for reconciliation in respect of all payments by challans. The figures under each head of receipts should be totaled at the bottom of each page and the total carried forward to the top of the next page till the monthly totals are struck. The challan will have a monthly serial number. Every entry should be carefully verified and initiated by the Excise Superintendent and the Deputy Superintendent of Excise in District and Sub-divisional Sadar Excise office respectively.\nReturns and Reports\nReturns and Reports\n453.\nSl. No.\nSl. No.\nName of reports and returns\nName of reports and returns\nWhether monthly/ quarterly or annual\nWhether monthly/ quarterly or annual\nFrom whom due\nFrom whom due\nTo whom due and when\nTo whom due and when\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1.\nDiaries of the Superintendents / Deputy\n\t\t\t\tSuperintendent of Excise\nMonthly\nDistrict Collector\nCommissioner of Excise on 7th of the following\n\t\t\t\tmonths\n2.\nAbsentee statement of Excise staff from Asstt\n\t\t\t\tInspector of Excise to Excise Constables\nDitto\nInspector of Excise\nSuperintendent on the last week of the month\n3.\nStatement of receipt\nDitto\nSuperintendent of Excise\nCommissioner of Excise on 7th of the following\n\t\t\t\tmonth\n4.\nStatement of expenditure\nDitto\nDitto\nDitto\n5.\nReturn showing issue of country spirit\nDitto\nDitto\nDitto\n6.\nConsumption statement\nDitto\nDitto\nDitto\n7.\nExcise Revenue receipt statement\nDitto\nDistrict Collector\nDitto\n8.\nDitto\nDitto\nCommissioner of Excise\nTo Government on 15th of the following month\n9.\nReturn showing the detection of case by Excise\n\t\t\t\tstaff\nDitto\nInspector of Excise\nTo Superintendent of Excise on 3rd of the following\n\t\t\t\tmonth\n10.\nReturn showing the Excise case disposed of and\n\t\t\t\tpending for trial\nDitto\nDitto\nDitto\n11.\nQuarterly return showing detection of cases by\n\t\t\t\tExcise staff\nQuarterly\nDitto\nDitto\n12.\nQuarterly ‘A’ or ‘B’ return\nDitto\nDitto\nDitto\n13.\nQuarterly statement showing the import of medicinal\n\t\t\t\tand toilet preparations and perfumes containing India made spirit\n\t\t\t\ttogether with export passes\nDitto\nSuperintendent of Excise\nCommissioner of Excise on 7th of the following\n\t\t\t\tquarter\n14.\nQuarterly statement showing the import of India\n\t\t\t\tmade foreign liquor from other states together with export passes\nDitto\nDitto\nDitto\n15.\nQuarterly statement showing export of India made\n\t\t\t\tforeign liquor to other states together with the import passes\nDitto\nDitto\nDitto\n16.\nConfidential character roll of Gazetted officers\n\t\t\t\temployed in the Excise department\nAnnually\nDeputy Commissioner\nTo the Commissioner of Excise on 15th February\n17.\nDitto\nDitto\nCommissioner of Excise\nTo Government on 15th of March\n18.\nBudget estimated expenditure\nDitto\nSuperintendent of Excise\nTo Commissioner of Excise on 15th September and to\n\t\t\t\tthe Government on 15th October by the Commissioner of Excise\n19.\nBudget estimate of receipts\nDitto\nDitto\nDitto\n20.\nSettlement proposals\nDitto\nDistrict Collector\nTo the Commissioner of Excise on 1st December\n21.\nReturn showing the expenditure of Excise warehouse\n\t\t\t\ton capital account and on repairs\nDitto\nExecutive Engineer\nTo the Commissioner of Excise on 10th of July (to\n\t\t\t\tbe called for)\n22.\nSummery of information in regard to the traffic in\n\t\t\t\topium and other dangerous drugs (for calendar year)\nDitto\nJoint Commissioner of Excise\nTo the Commissioner of Excise on 20th January\n23.\nIndent of forms\nDitto\nSuperintendent / Joint Commissioner of Excise\nTo Commissioner of Excise on 15th of July\n24.\nIndent of Stationery\nDitto\nDitto\nTo the Commissioner of Excise on 15th of October\n25.\nReturn of advance\nDitto\nDitto\nTo the Commissioner of Excise on 7th April\n26.\nReturn showing the deduction of Income Tax\nDitto\nDitto\nTo the Income Tax officer concerned on 15th April\n27.\nList of new schemes\nDitto\nDistrict Collector\nTo the Commissioner of Excise on 15th August and to\n\t\t\t\tthe Government on 1st October\n28.\nList of passed and un-passed schemes\nAnnual\nDistrict Collector\nTo the Commissioner of Excise on 1st August; to the\n\t\t\t\tGovernment on 1st November\n29.\nList of minor work\nDitto\nDitto\nDitto\n30.\nEstimates of advances for house building etc\nDitto\nSuperintendent of Excise\nTo the Commissioner of Excise on 1st August; to the\n\t\t\t\tGovernment on 1st October\n31.\nList of vendors published departmentally\nDitto\nDistrict Collector\nTo the Commissioner of Excise in January\n32.\nIndent of contract forms (non- standardize forms)\nDitto\nSuperintendent of Excise\nTo the Commissioner of Excise in December\n33.\nList of drugs smuggled\nDitto\nJoint Commissioner of Excise\nTo the Commissioner of Excise on 15th January\n34.\nList of confiscated narcotic drugs and psychotropic\n\t\t\t\tsubstances\nDitto\nSuperintendent of Excise\nTo the Commissioner of Excise on 7th April\n35.\nInspectors report (Sadar and sub divisional Excise\n\t\t\t\toffices, excise warehouse, distilleries etc)\n--\nDistrict Collector/ Superintendent of Excise\nTo the Commissioner of Excise within 7th days of\n\t\t\t\tthe date of inspection\n36.\nDitto\n--\nExcise Commissioner\nTo Government within 7 days of the date of\n\t\t\t\tinspection", "footnote": "", "is_definition": false, "sort_order": 548 }, { "number": "454", "title": "454. Monthly and annual returns of Excise revenue.", "chapter": null, "content": "Records", "footnote": "", "is_definition": false, "sort_order": 549 }, { "number": "455", "title": "455. Classification of records.", "chapter": null, "content": "A. Paper to be preserved permanently\nA. Paper to be preserved permanently\n(1) Correspondence\nCorrespondence of importance regarding -\n(a) Settlements\n(b) Remission and abatements\n(c) Pensions\n(d) Appeals, where the requisition is of permanent interest\n(e) All circulars from Government, Excise Commissioner, Legal Remembrancer and Accountant General.\n(f) All letters communicating rules and general instructions\n(g) All printed reports and books including regulation and laws\n(h) All maps (until revised)\n(i) All lists of papers destroyed\n(j) Acquaintance rolls\n(k) Appointment and promotions.\n(l) Buildings and other projects\n(m) All other papers of permanent interest\n(2) Registers and Returns.", "footnote": "", "is_definition": false, "sort_order": 550 }, { "number": "1", "title": "1. Annual return of Excise revenue", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 551 }, { "number": "2", "title": "2. Index register of files", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 552 }, { "number": "3", "title": "3. Register of stores appertaining to the Excise department", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 553 }, { "number": "4", "title": "4. Detailed list of Excise shops", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 554 }, { "number": "5", "title": "5. Statement showing the result of settlement of Excise shops", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 555 }, { "number": "6", "title": "6. Confidential character roll of gazetted officers", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 556 }, { "number": "7", "title": "7. Office list of establishment as it stands on the 1st April", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 557 }, { "number": "8", "title": "8. Security bonds of Excise Officers. (To be preserved until the bond expires).", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 558 }, { "number": "9", "title": "9. Balance amount of spirits in hand and summary of transactions", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 559 }, { "number": "10", "title": "10. Register of persons convicted under the Excise and Opium laws", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 560 }, { "number": "11", "title": "11. Register of cases instituted under Excise and Opium laws", "chapter": null, "content": "B. Papers to be preserved for twelve years.\nB. Papers to be preserved for twelve years.\n(1) Correspondence.\nCorrespondence regarding :\n(a) Any of the subject mentioned under class 'A' which are of comparatively small importance and which it is obviously unnecessary to keep beyond 12 years.\n(b) Appeals, not be permanent interest\n(c) Dismissal\n(d) Leave and charge\n(e) All quarterly and half yearly returns and reports and resolutions thereon.\n(f) Diaries of Excise Superintendents and correspondence thereon\n(g) Excise Commissioner's and Divisional Commissioner's inspection notes.\n(2) Registers and Returns.", "footnote": "", "is_definition": false, "sort_order": 561 }, { "number": "1", "title": "1. Khatian statement of the issue of country spirit to each retail shop from a spirit warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 562 }, { "number": "2", "title": "2. Statement of country spirit issued from a warehouse during a month as compared with quantity cleared in the corresponding month of the previous year.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 563 }, { "number": "3", "title": "3. Bond pledging premises, works and utensils of manufacture", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 564 }, { "number": "4", "title": "4. Statement of contract grant, expenditure and requirements", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 565 }, { "number": "5", "title": "5. Statements of Excise budget grants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 566 }, { "number": "6", "title": "6. Excise Administration Report (manuscript).", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 567 }, { "number": "7", "title": "7. Budget estimates.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 568 }, { "number": "8", "title": "8. Statement of debts of Subordinate Excise Officers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 569 }, { "number": "9", "title": "9. Return showing purchase in India of articles not shown in rate list", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 570 }, { "number": "10", "title": "10. Register of casks received and of spirit issued there from.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 571 }, { "number": "11", "title": "11. Register of spirit received into, reduced, or blended in, and issued from each vat or store cask.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 572 }, { "number": "12", "title": "12. Register of misconduct of vendors.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 573 }, { "number": "13", "title": "13. Register of spirits received into and issued from barrels.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 574 }, { "number": "14", "title": "14. Contingent register.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 575 }, { "number": "15", "title": "15. Register of imports/export of foreign spirits and liquors.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 576 }, { "number": "16", "title": "16. Register of receipts and issues.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 577 }, { "number": "17", "title": "17. A detailed account of demand and collection of the amount due from lessees under the canteen system.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 578 }, { "number": "18", "title": "18. Statement of issues of country spirit from warehouse to lessee manager shops.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 579 }, { "number": "19", "title": "19. Service book of an officer dismissed or removed.", "chapter": null, "content": "C. Papers to be preserved for three years.\nC. Papers to be preserved for three years.", "footnote": "", "is_definition": false, "sort_order": 580 }, { "number": "1", "title": "1. Pass for transport of country spirit under bond.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 581 }, { "number": "2", "title": "2. Register of persons employed by licensed distillers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 582 }, { "number": "3", "title": "3. Register of examination of hydrometers, thermometers etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 583 }, { "number": "4", "title": "4. Register of challan for the issue of country spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 584 }, { "number": "5", "title": "5. List of sanctioned projects.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 585 }, { "number": "6", "title": "6. Balance account of spirit in hand and summary of transaction used as quarterly stock taking statement.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 586 }, { "number": "7", "title": "7. Return of charges in the Excise department (annual).", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 587 }, { "number": "8", "title": "8. Accountant General's general statement of receipts and expenditure.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 588 }, { "number": "9", "title": "9. Challans.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 589 }, { "number": "10", "title": "10. Statement showing the import of foreign liquor including spirituous, medicinal and toilet preparations into Assam from other states.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 590 }, { "number": "11", "title": "11. Statement showing the export of foreign liquor, beer including spirituous, medicinal and toilet preparation from Assam to other states.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 591 }, { "number": "12", "title": "12. Recovery of duty on India made foreign liquor including spirituous, medicinal and toilet preparations imported into Assam.", "chapter": null, "content": "D. Papers to be preserved for two years.\nD. Papers to be preserved for two years.\n(1) Correspondence.", "footnote": "", "is_definition": false, "sort_order": 592 }, { "number": "1", "title": "1. All monthly returns and resolution thereon, unless of permanent importance.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 593 }, { "number": "2", "title": "2. All reminders, memorandums and similar unimportant small letters, other than of classes A and B.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 594 }, { "number": "3", "title": "3. Dak book.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 595 }, { "number": "4", "title": "4. Application from ministerial subordinates for appointment", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 596 }, { "number": "5", "title": "5. Accountant General's objection statements and explanations thereon.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 597 }, { "number": "6", "title": "6. Inspector reports by officers other than Excise and Divisional Commissioners.", "chapter": null, "content": "(2) Registers and Returns.", "footnote": "", "is_definition": false, "sort_order": 598 }, { "number": "1", "title": "1. Form of receipts for licence fees for excise shops.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 599 }, { "number": "2", "title": "2. Notification of sale of shops", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 600 }, { "number": "3", "title": "3. Diaries of Excise Inspectors and Assistant Inspectors of Excise.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 601 }, { "number": "4", "title": "4. Returns showing the work done by Inspecting Officers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 602 }, { "number": "5", "title": "5. Report on inspection of outstills and distillery shops", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 603 }, { "number": "6", "title": "6. Pass for the possession of more than 5 litres of pachwai.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 604 }, { "number": "7", "title": "7. Memorandum showing realization of fines imposed in Excise and NDPS cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 605 }, { "number": "8", "title": "8. Account books kept by the licensed vendors in their retail shops.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 606 }, { "number": "9", "title": "9. Form of pass for possession of confiscated articles.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 607 }, { "number": "10", "title": "10. Application for special reward in cases under Excise and Opium Acts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 608 }, { "number": "11", "title": "11. Memorandum of increase or decrease in stores in a year.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 609 }, { "number": "12", "title": "12. Warrant under Excise Act.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 610 }, { "number": "13", "title": "13. Stock account for forms.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 611 }, { "number": "14", "title": "14. Registers of permits (export and import separately).", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 612 }, { "number": "15", "title": "15. Register of personal ledger (country spirit).", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 613 }, { "number": "16", "title": "16. Quarterly statement of detection work made by subordinate Excise officers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 614 }, { "number": "17", "title": "17. Review of result of settlement.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 615 }, { "number": "18", "title": "18. Indent for stationery, rubber stamps etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 616 }, { "number": "19", "title": "19. Indent for clothing (Head Excise Constables and Excise Constables).", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 617 }, { "number": "20", "title": "20. Acknowledgement of permanent advance.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 618 }, { "number": "21", "title": "21. Report on inspection of spirit warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 619 }, { "number": "22", "title": "22. Register of inspection of Excise shops.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 620 }, { "number": "23", "title": "23. Report in the case of opium smuggling.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 621 }, { "number": "24", "title": "24. Statement of opium cases, fines and rewards.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 622 }, { "number": "25", "title": "25. Individual clothing list.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 623 }, { "number": "26", "title": "26. Register of receipt and issue of articles of uniform.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 624 }, { "number": "27", "title": "27. Register of country spirit issued from the Excise warehouses, etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 625 }, { "number": "28", "title": "28. Register of Excise licences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 626 }, { "number": "29", "title": "29. Register of challans of money on account of Excise revenue paid into the treasury.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 627 }, { "number": "30", "title": "30. Register of temporary and fair licences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 628 }, { "number": "31", "title": "31. Register of security deposit of vendors.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 629 }, { "number": "32", "title": "32. Statement of Excise receipts and expenditures.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 630 }, { "number": "33", "title": "33. Accountant General's statement of receipts and expenditure and correspondence thereon.", "chapter": null, "content": "PART-V\nForeign Liquor Bondedwarehouse\nLicensing Procedures and Regulations of Bondedwarehouse", "footnote": "", "is_definition": false, "sort_order": 631 }, { "number": "456", "title": "456. Definition.", "chapter": null, "content": "", "footnote": "", "is_definition": true, "sort_order": 632 }, { "number": "457", "title": "457. Application for Licences.", "chapter": null, "content": "(1) The name or names with address or addresses of the person or persons so applying; if a firm, the name of every partner of the firm, and if a company, the registered name and address thereof;\n(2) The name of the place of the manufactory in which and the buildings in which the warehouse to be constructed or work;\n(3) The number and full description of vats and other permanent apparatus which the applicant wishes to work or set up and the size and capacity of such vats, etc;\n(4) The date from which, in the event of a license being granted to him, the applicant proposes to commerce working the warehouse.\n(5) A current plan of the buildings which he intends to use or construct his warehouse for storage of foreign liquor and a plan showing the position of vats and other permanent apparatus therein and a list of store room, etc. connected therewith.\n(6) Application fee at the rate prescribed in rule 113 of these Rules.", "footnote": "", "is_definition": false, "sort_order": 633 }, { "number": "458", "title": "458. Grant of license.", "chapter": null, "content": "(a) For storage of foreign liquor and for sale to the wholesale license holders of liquor on prepayment of Excise levies.\n(b) For supply of spirits for the manufacture of chemicals, medicated articles etc., or for other industrial purpose.\n(c) For compounding, blending and bottling of foreign liquor and sale therefrom under bond on payment of export pass fees.", "footnote": "", "is_definition": false, "sort_order": 634 }, { "number": "459", "title": "459. License fee and execution of bond.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 635 }, { "number": "460", "title": "460. Renewal of Licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 636 }, { "number": "461", "title": "461. Appointment of Excise Officer/ Staff and their cost.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 637 }, { "number": "462", "title": "462. Accommodation for Officer-in-charge and established.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 638 }, { "number": "463", "title": "463. Notices to commerce and cease working of the warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 639 }, { "number": "464", "title": "464. Withdrawal of staff and establishment and prohibition to issue spirit.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 640 }, { "number": "465", "title": "465. Vats to be provided with dipping rods and to be gauged.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 641 }, { "number": "466", "title": "466. Licensee to provided plungers and valinches.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 642 }, { "number": "467", "title": "467. License to supply weighing machines.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 643 }, { "number": "468", "title": "468. Vessels for storage of foreign liquor in warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 644 }, { "number": "469", "title": "469. Serial Number capacity and depth to be painted or storage vessels.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 645 }, { "number": "470", "title": "470. Dipping place or level of vessel not to be altered by any device.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 646 }, { "number": "471", "title": "471. Warehouse to be under Joint lock, storage vessel with reliable locks and custody of keys.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 647 }, { "number": "472", "title": "472. Storage of foreign liquor for sale in approved vessel and necessary markings.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 648 }, { "number": "473", "title": "473. Duties of the officer-in-charge on arrival of consignment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 649 }, { "number": "474", "title": "474. Receipt of spirits in warehouse and procedure thereof.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 650 }, { "number": "475", "title": "475. Conveyance of spirits to warehouse under bond at the risk of the licensee and open to gauging and proof.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 651 }, { "number": "476", "title": "476. Working hours in warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 652 }, { "number": "477", "title": "477. Auction by Excise Commissioner and collector on the expiry of the licences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 653 }, { "number": "478", "title": "478. Cancellation or suspension of licenses.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 654 }, { "number": "479", "title": "479. Removal of spirit from warehouse.", "chapter": null, "content": "(ii) Without payment of duty: If issued to public servant empowered to purchase or remove them on public service.\n(iii) Without payment of duty in respect of rectified sprit and absolute alcohol.\n(a) If issued to Government hospitals and dispensaries indents being signed or counter-signed by the Civil Surgeon.\n(b) If issued to private hospitals and dispensaries and other medical institutions as are conducted on charitable line which are certified on the indent by the Civil Surgeon or by any other officer empowered in this behalf by the State Government as being entitled to the supply free of duty.\n(c) If issued to educational institutions, laboratories, firms and the museums specified by the State Government, the indent by the Civil Surgeon or any other officer specified by the State Government.\n(d) If issued to Veterinary hospitals, the indent being signed or Counter-signed by the Superintendent, Civil Veterinary department.", "footnote": "", "is_definition": false, "sort_order": 655 }, { "number": "480", "title": "480. Gauging proofs and removal of Spirits.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 656 }, { "number": "481", "title": "481. Removal of spirits under a pass.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 657 }, { "number": "482", "title": "482. Payment of duty and allowances.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 658 }, { "number": "483", "title": "483. Persons to whom spirits may be issued.", "chapter": null, "content": "(1) In the case of foreign liquor (excluding rectified spirit, denatured spirits and absolute alcohol)-\n(a) To wholesale licensees of foreign liquor holding a permits from the Excise Commissioner to obtain liquor from the warehouse.\n(2) In the case of rectified spirit and absolute alcohol -\n(i) To a chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals and holding a permit from the Collector to obtain liquor from the warehouse.\n(ii) To a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purpose and holding a permit from the Collector to obtain such spirit from the bonded warehouse.\n(iii) To a person holding license for compounding and blending of foreign liquor.\n(3) In the case of denatured spirit. To persons holding licenses for sale of such spirit or for the possession of such spirit for businesses purpose in excess of the quantity fixed the limit of private of possession and holding a permit from the Collector to obtain such spirit from the warehouse.\n(4) In the case of rectified spirit-\n(i) To a chemist or a druggist requiring such spirit for manufacture of drugs medicines or chemicals and holding a permit from the Collector to obtain such spirit from the bonded warehouse.\n(ii) To a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purpose and holding a permit from the Collector to obtain such spirit from the bonded warehouse.\n(iii) To a person holding license for compounding and blending of foreign liquor and holding a permit from the Collector to obtain such spirit from the bonded warehouse.\n(iv) To a person holding license for the manufacture of perfumes and toilet preparations consisting of or containing alcohol and holding a permit from the Collector to obtain such spirit from the bonded warehouse.\n(v) To a person holding permit from the Collector to obtain such spirit for scientific or industrial purpose.\n(vi) To a homeopathic chemist or practitioner holding special permit to obtain rectified spirit from the warehouse for manufacture of homeopathic medicines.", "footnote": "", "is_definition": false, "sort_order": 659 }, { "number": "484", "title": "484. Permits and Passes.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 660 }, { "number": "485", "title": "485. Maintenance of Accounts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 661 }, { "number": "486", "title": "486. Responsibilities of Government.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 662 }, { "number": "487", "title": "487. Supervision and control over warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 663 }, { "number": "488", "title": "488. Admittance of person into warehouse.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 664 }, { "number": "489", "title": "489. Ejection of undesirable person.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 665 }, { "number": "490", "title": "490. Access to some record and prohibition of erasures.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 666 }, { "number": "491", "title": "491. Periodical stock taking and levy of duty on excess deficiency.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 667 }, { "number": "492", "title": "492. Imposition of fines in case of breach of conditions of license or rules ,forfeiture of deposit and cancellation of license.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 668 }, { "number": "493", "title": "493. Prosecution not withdrawing fine, forfeiture or cancellation.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 669 }, { "number": "494", "title": "494. Conviction and consequence cancellation of licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 670 }, { "number": "495", "title": "495. Payment of Duty.", "chapter": null, "content": "(1) Foreign liquor and spirit (other than Country Spirit)\n(a) Imported or\n(b) Stored in a Bonded Warehouse,", "footnote": "", "is_definition": false, "sort_order": 671 }, { "number": "496", "title": "496. Manner of payment of duty.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 672 }, { "number": "497", "title": "497. Rejection or destruction of unsuitable spirits.", "chapter": null, "content": "Licence to Construct and Work Bonded Warehouse for the deposit and storage of foreign liquor and spirits\nLicence to Construct and Work Bonded Warehouse for the deposit and storage of foreign liquor and spirits\nOriginal/duplicate\nDistrict :\nNo. of Licencee in the register :\nName of Licencee :\nPlace of Bonded Warehouse :\nI. That he shall pay to Government in advance per annum a fee of Rs................................and that he shall pay the same into the Treasury/Sub-Treasury at.............................................................\nII. That he shall deposit and store only foreign liquor and such other spirits as the Excise Commissioner may approve from time to time and only at the premises name therein.\nIII. That before depositing or intending for any spirits to be deposited or kept under this licence, he shall executed a bond in favour of the Commissioner of Excise, Assam for the payment of duty at the rates imposed under S.20 of the Act on all foreign liquor and spirits imported, transported or all foreign liquor and spirits deposited or kept by him to the said warehouse.\nIV. That he shall give to the Collector seven days clear notice of the probable date of arrival and the approximate quantity in bulk litres of such consignments of foreign liquor and spirits imported to transported under bond for deposit in the said warehouse.\nV. That he shall attend either personally or by his duty authorised agent at the time or arrival of the foreign liquor or other spirits and that he shall remain in attendance until the foreign liquor spirits have been gauged and proved, if necessary, sampled.\nVI. That he shall provide, site, building, vats and other apparatus to the satisfaction of the Excise Commissioner.\nVII. That he shall bear the cost of the Excise establishment as may be fixed by the Excise Commissioner for supervision of the working of the bonded warehouse and shall provide suitable rent free accommodation for them to the satisfactions of the Excise Commissioner.\nVIII. That he shall keep regular and accurate daily accounts in such form as may be prescribed by the Excise Commissioner of all foreign liquor and spirits received into and issued from the warehouse.\nIX. That he shall pay on demand, for all foreign liquors and spirits deposited and stored therein, the duty as the prescribed rate or rates.\nX. That he shall permit any Excise Officer of or above the rank of Inspector of Excise to have at all hours free access to the bonded warehouse places appertaining thereto and that on demand by any such officer he shall produce for inspection his accounts of deposits gauging foreign liquor or spirits on receipt and at the time of issue.\nXI. That when required by any Excise Officer of or above the rank of Inspector he shall assist him by sufficient number of employees in taking accounts of his stock and for gauging foreign liquor or spirits stored under his licences.\nXII. That he shall permit any Excise Officer of or above the rank of Inspector to take sample of any foreign liquor or spirits stored under his licences.\nXIII. That the licencee shall be bound to make such general arrangements as may be directed by the Collector of the district for the removal of the waste matter and effuse arising out from the working of the Bonded Warehouse.\nXIV. (i) That all members of the executive and ministerial staff of the bonded warehouse shall be citizens of India.\n(ii) That the lists of all appointments with necessary particulars of employees other than labourers and menials, shall, from time to time, be submitted to Government through the Commissioner of Excise, for their information once least in every six months. In the case of labourer and menials, rate of wages and their native districts only.\nXV. That the licencee shall be bound to maintain such minimum stock of foreign liquor and spirits in the bonded warehouse a may, from time to time, be fixed by the Excise Commissioner.\nXVI. That the licencee shall not be permitted to issue foreign liquors or spirits from the warehouse to vendors of foreign liquor and pass holders unless he has taken out a licence.\nXVII. That as security for the fulfilment of these conditions, the licence shall deposit with the Collector of the district a sum of Rs.............................. and shall execute a hypothecation deed pledging the bonded warehouse premises and all apparatus and utensils employed in the working of the warehouse for the due discharge of all payments which may become due to the Government of Assam, Provided that the Government of Assam shall not undertake to arrange for the sale of any of the foreign liquors and spirits in the warehouse.\nXVIII. That the licencee shall not be entitled to any compensation for cancellation of his licence and abolition of the bonded warehouse as a result of any policy Government or for any other reasons.\nXIX. The infraction of any of the conditions or of nay of the provisions of the Assam Excise Act, 2000, as amended from time to time or any of hte notifications published or rules made thereunder so far as they are applicable to this licence shall subject the holder of this licence to forfeiture of his licence and the security deposit mentioned in C. XVII of this licence as well as to all or any of the penalties prescribed by law or rules.\nDeed of hypothecation for pledging the warehouse premises, all apparatus, appliances and utensils employed in the working of a bonded warehouse for the due discharge of all payments which may become due to the Government of Assam\nDeed of hypothecation for pledging the warehouse premises, all apparatus, appliances and utensils employed in the working of a bonded warehouse for the due discharge of all payments which may become due to the Government of Assam\nThis indenture made the ................................................................... Day of .................................................. 20.............. between ....................................................of the one part and the Government of Assam (herein after called the Governor, which expression shall, where the context so admits, include his successors in office and assigns) of the other part.\nWhereas the said ............................................. has been granted a licence under the provision of the Assam Excise Act, 2000 (Assam Excise Act No. XIV of 2000) to work a bonded warehouse at ........................................................................... from the .................................................................... to the ........................................ and whereas it shall be conditions of the said licence that the said ........................................... shall execute a hypothecation deed in the prescribed form of the bonded warehouse premises, apparatus, utensils, etc. employed in the working of the bonded warehouse for the total value of Rs........................................... as security for the fulfilment of the conditions of the said licence and for payment of all sums of money which may become due and owing by him to the Government by way of penalty or otherwise and whereas encumbrances of the bonded warehouse premises, apparatus, utensil, etc. described and intended to be hereby assigned and conveyed for the total value as herein before mentioned.\nNow this indenture witnesses in consideration of the grant to him of such licence as aforesaid ........................................ both hereby ......................................................convey, assign, transfer and assure unto the Government, all the land, hereditaments and premises more particularly described in the First Schedule hereto and all buildings, house and godowns and outhouses erected or being thereon and also rights, easements, liberties, privileges, profits, appendages and appurtenances whatsoever to the said lands, hereditaments and premises or any part thereof belonging or appertaining, and also all vats, machineries, tools, apparatuses, casks, plants, utensils, etc. which are now used or employed in or about the said bonded warehouse premises, a list whereof is set out in the Second Schedule hereto - or which shall at any time during the continuance of this security be used or employed by the said ............................ in and about the said premises for the purpose of the working of the bonded warehouse deposit, storage and issue or sale of foreign liquor. To hold the same unto the Governor for the total value as herein before mentioned subject to the provision for redemption hereinafter contained, that is to say ...........................................\nProvided always, that if the said.................................shall during the continuance of his licence and of the subsequent licences which may be granted to him to work the warehouse, observe and performs all the provisions of the Assam Excise Act, 2000 (Assam Act XIV to 2000), and of all rules framed or which may from time to time be framed thereunder so far as they relate to the licencee and shall pay all sums of money which may become due and owing by the said .........................................to the Governor in respect of revenue, licence fees, cost of establishment or otherwise or in respect of fines or penalties which may be imposed on him, then the Governor shall at any time after the said...........................................shall have ceased to work the bonded warehouse upon the request and the case of the said.......................his heirs, executors, administrators or assigns, convey or retransfer to him the premises with vats, administrators tools, apparatus, casks, plants and utensils, etc. herein before granted and in hereby agreed and declared by the between the said .......................................................his heirs, executors, administrators and representatives of the Governor shall be recoverable by the Governor under the provisions of the Assam Excise Act, 2000(Assam Act No. XIV of 2000).\nSigned, sealed and delivered by the\nSecond Schedule............................................. above-named Collector for and on behalf of the Governor of Assam\nBond for the Import of Transport and storage of Foreign Liquor without payments of duty.\nBond for the Import of Transport and storage of Foreign Liquor without payments of duty.\nKnow all men by these presents that I am held and firmly bound unto the Governor of Assam (which expression shall, where the contexts so admit, include his successor-in-office or assigns) in the sum of Rupees ...........................................................Thousand only to be paid to the Government of Assam for which payment well and truly be made I bind myself and everyone of my legal representatives.\nWhereas the above bonded ................................. has been permitted to import or transport from time to time and store foreign liquor, rectified spirit and absolute alcohol without previous payment of duty;\nNow the conditions of these obligations are -", "footnote": "", "is_definition": false, "sort_order": 673 }, { "number": "1", "title": "1. That ........................................... or his real representative shall not at any time or times import or transport any quantity or quantities of the aforesaid foreign liquor the duty or the aggregate duty on which at the ate prescribed therefore from time to time under S.20 of the Assam Excise Act, 2000 (Assam Act No. XIV of 2000) and the rules framed thereunder shall exceed the sum of Rupees..................................................thousand.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 674 }, { "number": "2", "title": "2. That....................................................or his legal representatives shall on such occasion of import or transport of the said foreign liquor within the time mentioned in the pass authorizing such import or transport granted under the rules granting the pass and deposited therein after the necessary examination, or in default thereof shall on demand pay or cause to be paid to the duty payable on the said specified quantity or on such portion thereof as shall not have been duly", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 675 }, { "number": "3", "title": "3. That if ......................... and his legal representatives shall well and truly keep and perform all the conditions hereof then this bond shall be void and of no effect; otherwise the same shall remain in full force and virtue.", "chapter": null, "content": "Licencee ...........................................................................\nPart-VI\nLicencing Procedures and Regulations of Distilleries and Breweries\n(1) Distilleries", "footnote": "", "is_definition": false, "sort_order": 676 }, { "number": "498", "title": "498. Definitions.", "chapter": null, "content": "(a) \"Brewer for sale\" means a person who brews beer for the use of any other person, at any place other than the premises of the persons for whose use the beer has been brewed, and includes any licenced dealer in or retailer of beer, who brews beer ;\n(b) \"Distiller\" means a person who holds a licence to work a distillery;\n(c) \"Draught Beer\" means fresh beer contained in a keg not having more than 5 percent volume by volume (v/v) alcoholic content.\n(d) \"Feints\" means impure spirit produced from the distillation of low wines;\n(e) \"Low wines\" means impure spirit produced from the distillation of wash;\n(f) \"Microbrewery\" means a small brewery situated in a place on the premises of IMFL retail 'On' hotel, irrespective of its star status, or IMFL 'On' restaurant licences issued under these Rules, where Draught Beer is manufactured and the same is served to their customers for consumption within the premises with an installed capacity of not more than one thousand liters per day.\n(g) \"Obscuration\" means the difference, caused by matter in solution, between the true strength of spirit and that indicated by the hydrometer;\n(h) \"Officer-in-charge\" or \"the Excise Officer\" means the Excise officer in-charge of a distillery;\n(i) \"Receiver\" means any vessel into which the worm of a still discharges;\n(j) \"Receiver room\" means the part of a distillery where the receivers are kept;\n(k) \"Spent lees\" is the residue left after impure spirit has been redistilled;\n(l) \"Spent wash\" is the residue left after wash has been exhausted of spirit;\n(m) \"Sugar\" means any saccharine substance, extract or syrup, and includes any materials capable of being used in brewing, except malt or grain of any kind.\n(n) \"Vat\" means any vessel used for blending, reducing or the storage of spirit;\n(o) \"Warehouse\" the part of a distillery in which spirit in a fit state for consumption is stored.\n(p) \"Wash\" means material for distillation which is under or has undergone, fermentation by natural or artificial means;\n(q) \"Wash back\" means a vessel in which fermentation is carried on;\n(r) For any other items, same definition contained in these Rules shall prevail.\nLicensing and Regulation of Distilleries\nLicensing and Regulation of Distilleries", "footnote": "", "is_definition": true, "sort_order": 677 }, { "number": "499", "title": "499. Application for licence.", "chapter": null, "content": "(i) The name or names with address or addresses of the person or persons applying; if a firm; the name of every partner of the firm, and if a company, the registered name and address thereof;\n(ii) The purpose for which the distillery is proposed to be opened, specifying in detail the nature of the business which the applicant desires to carry on therein;\n(iii) The name of the place in which, the site on which and the buildings in which the distillery is to be constructed or worked;\n(iv) The number and full description of the stills, vats and other permanent apparatus which the applicant wishes to work or set up, and the size and capacity of such stills, etc.;\n(v) The date from which, in the event of a licence being granted to him, the applicant proposes to commerce working the distillery; and\n(vi) A correct plan of the buildings which he intends to use or to construct for his distillery, and a plan showing the position of stills, vats and other permanent apparatus therein and list of store-rooms, warehouses, etc., connected therewith.\n(vii) Application fee at the rate prescribed in rule 113 of these Rules.", "footnote": "", "is_definition": false, "sort_order": 678 }, { "number": "500", "title": "500. Consideration of application.", "chapter": null, "content": "(b) Purposes for which distilleries may be opened. Distilleries may be opened for:\n(1) Supply of country spirit ;\n(2) Supply of foreign liquor ;\n(3) Supply of spirit for the manufacture of chemicals, medicated articles, etc., or for other industrial purposes;\n(4) for any or all of the above purposes combined.\n(c) If the Government sanctions opening of a Distillery in any area, the Excise Commissioner shall take necessary steps to establish the distillery under section 15 of the Assam Excise Act, 2000 and inform the applicant and the Collector of the district in which the distillery is to be opened. He shall also inform the applicant the amount of security to be furnished by him/her for the due performance of the conditions on which a license may be granted to him. The amount of security deposit may be fixed at fifty percent of the Distillery licence fee or more according to the volume of business.\n(d) Construction of distillery - Plans: The applicant shall then be called upon to make arrangements for the construction of the distillery. Upon completion of the building and after the still and other appliances and apparatus have been set up, he must file two fresh copies of the plans before the Collector who shall cause them to be verified in any manner he thinks proper, and then submit one copy of the Excise Commissioner for examination and for comparison with the plans first submitted, and for any further verification he may think necessary. After final approval by the Excise Commissioner, a licence will be granted by him to the applicant in the prescribed from in Excise Manual Volume III. The applicant shall be bound to conform to the orders of the Excise Commissioner regarding any addition or alteration to the buildings, stills, vats or other permanent apparatus or plant which he considers necessary whether before or after the final plans are submitted, for the proper security of the revenue or to render illicit practices impracticable.\n(e) Additions or alterations to buildings, stills, etc. require previous sanctions of Excise Commissioner. No addition or alteration to the buildings, stills or other permanent apparatus as shown in the plans finally submitted by the applicant shall be made without the previous sanction of the Excise Commissioner obtained through the Officer-in-charge and the Collector. If the Excise Commissioner so directs, such additions or alterations may be permitted by the Collector subject to the Excise Commissioner's approval. When any such additions or alterations are made, fresh plans must be submitted to the Excise Commissioner through the Collector with a certificate from the officer-in-charge that they are correct. If the Excise Commissioner so directs the Officer-in-charge of the distillery may, with the permission of the Collector, allow minor alterations to be made to such buildings or stills and other permanent apparatus subject to subsequent approval of the Excise Commissioner.\n(f) Excise Commissioner may at any time verify description and plans. It will be open to the Excise Commissioner to verify at any time of the descriptions and plans above mentioned and on proof or error, to require fresh ones to be submitted for sanction. Such verification may be made by any officer deputed for the purpose, and such officer shall be allowed full access to the premises. Sanction to the plans may be withheld until any point in respect of which they differ from plans already sectioned has been rectified to the satisfactions of the Excise Commissioner. The distiller shall be bound to carry out such rectification within a reasonable time to be fixed by the Excise Commissioner.", "footnote": "", "is_definition": false, "sort_order": 679 }, { "number": "501", "title": "501. Payment of licence fee and security deposit and execution of bond.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 680 }, { "number": "502", "title": "502. Period for which a licence may be granted or renewed.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 681 }, { "number": "503", "title": "503. Establishments and their cost.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 682 }, { "number": "504", "title": "504. Quarters for establishment and office-furniture.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 683 }, { "number": "505", "title": "505. Distiller to give notice of commencement and closure of working.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 684 }, { "number": "506", "title": "506. Power to withdraw establishment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 685 }, { "number": "507", "title": "507. Arrangements of still, etc.", "chapter": null, "content": "(b) There shall be no opening into any still, condenser or refrigerator, except -\n(i) For connection with the wash backs or spirit receivers,\n(ii) Properly secured air cocks or air valves of a number and description approved by the Excise Commissioner.\n(c) Locks and fastenings: The distiller shall provide and maintain suitable and secure fastenings and club locks or any other equally suitable locks made in India and approved by the Excise Commissioner, where necessary, to all stills, spirit receivers, fermentation rooms, store rooms, pipes etc., to the satisfaction of the Excise Commissioner. The keys of all such locks shall be kept in the personal custody of the officer-in-charge and the distiller, if he directs may put his own additional locks on all stills, receivers, etc., but shall be bound immediately to remove those locks, when required by the officer-in-charge, to allow free inspection.\n(d) Custody of duplicate keys: Duplicate keys of all locks for fastenings and stills, receivers, vats, pies, pipe connections, etc., should be deposited with the Treasury or Sub-Treasury Officer of the district or sub-division, as the case may be.\n(e) Glass safe and sampling apparatus: The distiller shall, if the Excise Commissioner so directs, provide between the stills and the spirits receivers a glass safe by which the quantity and strength of the spirits which are running will any moment be visible to the operator, or a sampling apparatus so constructed that for every sample drawn off an exactly equal quantity shall be discharged into a closed and locked receptacle. If required, both a safe and sampling apparatus shall be provided. The distiller shall also, if so required, provide branch pipes fitted with locks by means of which spirits of different strengths and qualities may be diverted into receivers.\n(f) Closed pipes for conveyance of spirit from receivers to store-room: The stills, receivers and vats shall be so arranged that the spirit may be conveyed from the store-room through closed pipes. All pipes and all joints thereof shall be secured and sealed to the satisfaction of the Excise Commissioner. With special permission of the Excise Commissioner spirit collected in the receivers may be conveyed to the store-room in casks.\n(g) Receivers and vats to be provided with dipping rods and to be gauged: All receivers and vats in the distillery must be so placed as to admit of the contents being accurately gauged or measured, and must be fitted to the satisfaction of the Excise Commissioner with proper dipping rods, so adjusted to fixed dipping places that the contents thereof at each tenth of an inch of depth may, at any time, be ascertainable. The receivers and vats shall also be gauged in such manner as the Excise Commissioner may, from time to time, direct; also no vessels shall bve used as receiver or store vat until it has been gauged and the gauging has been checked by such officer as the Excise Commissioner may appoint Records of the dimensions of such vessels shall be maintained in accordance with rules prescribed by the Excise Commissioner.\n(h) Cocks: Every cock kept or used in distillery shall be of such pattern and constructed in such manner as the Excise Commissioner may from time to time direct.\n(i) Rooms and vessels to be marked and numbered : The distiller shall cause to be painted with oil colour and shall keep so painted upon the outside of every room or place and upon a conspicuous part of every vessel and utensil the name of such room, place, vessel, or utensils, according to the purpose for which it si to be used, and, when more than one room, place, vessel, or utensil is used for the same purpose, he shall also paint a progressive number of each, beginning with the number one.", "footnote": "", "is_definition": false, "sort_order": 686 }, { "number": "508", "title": "508. Vessels for storage.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 687 }, { "number": "509", "title": "509. Dipping place or level of vessel not to be altered.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 688 }, { "number": "510", "title": "510. Wash not to be removed from distillery.", "chapter": null, "content": "(b) No wash or spirits to be brought into distillery: Except with the written permission of the Excise Commissioner, no wash or spirit not prepared or manufactured in the distiller shall be brought into the distillery.\n(c) Wash to be conveyed directly from wash backs to still: All wash made in the distillery shall be fermented in the wash backs and shall be conveyed directly therefrom into the still.\n(d) Re-distillation: Except with the written permission of the Excise Commissioner, the distiller shall not redistill any spirits other than those which remain in the feints or weak receiver attached to the still and which have not been removed therefrom.", "footnote": "", "is_definition": false, "sort_order": 689 }, { "number": "511", "title": "511. Strength of spirit manufactured to be regulated - Destruction of spirit unfit for use.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 690 }, { "number": "512", "title": "512. Notices.", "chapter": null, "content": "(b) Periodical stoppage of distillation: The distiller shall comply such orders as may be prescribed by the Excise Commissioner for the periodical stoppage of distillation for the purpose of ascertaining the quantity of spirit distilled from the quantity of wash passed into the still.", "footnote": "", "is_definition": false, "sort_order": 691 }, { "number": "513", "title": "513. Transfer of spirit from receiver to store-room.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 692 }, { "number": "514", "title": "514. Hours of work.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 693 }, { "number": "515", "title": "515. Daily accounts to be kept by distiller.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 694 }, { "number": "516", "title": "516. Samples of materials to be sent to Chemical Examiner.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 695 }, { "number": "517", "title": "517. Ejection of undesirable persons.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 696 }, { "number": "518", "title": "518. Smoking and use of naked lights prohibited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 697 }, { "number": "519", "title": "519. Government not liable for loss, etc. of spirit in the distillery.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 698 }, { "number": "520", "title": "520. Distiller responsible for loss, etc. of spirit in distillery.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 699 }, { "number": "521", "title": "521. Appointment of persons in the distillery requires approval of the Collector- order of the Collector appealable to the Excise Commissioner.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 700 }, { "number": "522", "title": "522. Control over persons entering a distillery.", "chapter": null, "content": "Note : not officer-in-charge must understand that the power of search is to be used with discretion. No respectable person should be subjected to search except on very good grounds for suspension of the officer's reason for his action.", "footnote": "", "is_definition": false, "sort_order": 701 }, { "number": "523", "title": "523. Periodical stock taking.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 702 }, { "number": "524", "title": "524. Procedure for stock taking.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 703 }, { "number": "525", "title": "525. Calculation of duty in case of obscuration.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 704 }, { "number": "526", "title": "526. Distillers bound all rules and special orders.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 705 }, { "number": "527", "title": "527. Admittance of persons into distilleries.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 706 }, { "number": "528", "title": "528. Separate licnece for manufacture of foreign liquor for sale.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 707 }, { "number": "529", "title": "529. Compounding and bottling of foreign liquor require separate licences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 708 }, { "number": "530", "title": "530. Bottling , blending etc. to be conducted within the distillery enclosure.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 709 }, { "number": "531", "title": "531. Responsibility for breach of rules by servants.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 710 }, { "number": "532", "title": "532. Minimum stock for distillery.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 711 }, { "number": "533", "title": "533. Fine in case of breaches of conditions of licence etc.", "chapter": null, "content": "(B) If the fine imposed as aforesaid be not paid within a date to be specified by the Excise Commissioner or the collector, it shall be lawful for him to deduct from the sum deposited with the later by the licencee as security for the performance of the conditions of the licence, and for this purpose the Excise Commissioner or the Collector, as the case may be , may sell all or any of the property hypothecated.", "footnote": "", "is_definition": false, "sort_order": 712 }, { "number": "534", "title": "534. Fine deducted from security deposited to be replaced.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 713 }, { "number": "535", "title": "535. Prosecution not barred by imposition of fine etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 714 }, { "number": "536", "title": "536. Recovery of sums due to Government.", "chapter": null, "content": "(b) Disposal of liquor on expiry of licence: On the expiry of the licence, either on account of expiry of the term, or on account of cancellation or suspension, the Excise Commissioner may take over or permit successor of the distiller to take over the balance of liquor in the distillery at cost price or may require the distiller forthwith to remove all liquor remaining within the distillery on payment of full duty.\n(c) If the distiller fails so to remove all spirits within ten days of the receipt of written notice from the collector, the cost of any establishment which it may be recovered from him; and if he shall fail to do so within one month, the spirit shall be liable to forfeiture at the discretion of the Excise Commissioner.\n(2) Breweries\nPremises and licence", "footnote": "", "is_definition": false, "sort_order": 715 }, { "number": "537", "title": "537. Application for breweries and microbreweries licence.", "chapter": null, "content": "(b) Inspection of premises and grant of licence: Before the licence to brew is granted, an Excise Officer, authorized by the Excise Commissioner shall inspect premises, etc. compare the same with the particulars stated in the aforesaid written description and certify accordingly. if the description be found satisfactory and if on the report of District Collector the applicant is considered a fit person to receive a licence, the licence shall be granted by the Excise Commissioner with due sanction from the State Government on such terms and conditions as may be imposed and on payment of a license fee as prescribed in rule 19(III) of these Rules.\nInspection of premises and grant of licence:", "footnote": "", "is_definition": false, "sort_order": 716 }, { "number": "538", "title": "538. Licence to be renewed annually.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 717 }, { "number": "539", "title": "539. Storage and use of sugar.", "chapter": null, "content": "Vessel", "footnote": "", "is_definition": false, "sort_order": 718 }, { "number": "540", "title": "540. Manner of fixing vessels.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 719 }, { "number": "541", "title": "541. Marketing.", "chapter": null, "content": "(b) Position, etc. not to be altered without notice. The brewer shall not begin to contrast, nor alter the shape, position or capacity of, any mash tun, under back, wort receiver, copper, collecting or fermenting vessel, or other brewing vessel, without giving two days previous notice in writing to the Excise officer. When the alternations have been completed, or the additional vessels have been constructed, the brewer shall deliver a description of the same in accordance with sub-paragraphs (a) of R 537 supra.\nBrewing Book", "footnote": "", "is_definition": false, "sort_order": 720 }, { "number": "542", "title": "542. Particulars to be entered in brewing book.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 721 }, { "number": "543", "title": "543. Notice before brewing.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 722 }, { "number": "544", "title": "544. Further entries in brewing book.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 723 }, { "number": "545", "title": "545. Brewing book to be kept on premises.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 724 }, { "number": "546", "title": "546. Sacharometre.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 725 }, { "number": "547", "title": "547. Highest account of worts to be charged with duty.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 726 }, { "number": "548", "title": "548. Determination of original gravity.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 727 }, { "number": "549", "title": "549. Increase in original gravity.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 728 }, { "number": "550", "title": "550. Brewing book is Government property.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 729 }, { "number": "551", "title": "551. Altered or false entry in brewing book.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 730 }, { "number": "552", "title": "552. Security may be required.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 731 }, { "number": "553", "title": "553. Security liable for discharge of duty, fees etc.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 732 }, { "number": "554", "title": "554. Date for payment of duty.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 733 }, { "number": "555", "title": "555. Restriction on removal of Beer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 734 }, { "number": "556", "title": "556. Pass required to cover removal from brewery.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 735 }, { "number": "557", "title": "557. Concealment of worts etc.", "chapter": null, "content": "Mode of Working", "footnote": "", "is_definition": false, "sort_order": 736 }, { "number": "558", "title": "558. Collection and removal of worts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 737 }, { "number": "559", "title": "559. Time for collection of worts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 738 }, { "number": "560", "title": "560. Brewing to be kept separate.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 739 }, { "number": "561", "title": "561. Mixing of worts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 740 }, { "number": "562", "title": "562. Vessels not to be used for returned beer etc.", "chapter": null, "content": "Scale and Weights", "footnote": "", "is_definition": false, "sort_order": 741 }, { "number": "563", "title": "563. Scale and weight and assistance to inspecting officer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 742 }, { "number": "564", "title": "564. Allowance for wastage.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 743 }, { "number": "565", "title": "565. Remission of duty in case accidental loss.", "chapter": null, "content": "Allowance for sour or spoilt beer\n566.", "footnote": "", "is_definition": false, "sort_order": 744 }, { "number": "567", "title": "567. Destruction of sour or spoilt beer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 745 }, { "number": "568", "title": "568. Brewers declaration.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 746 }, { "number": "569", "title": "569. Samples.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 747 }, { "number": "570", "title": "570. Destruction of spoilt beer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 748 }, { "number": "571", "title": "571. Credit of duty on spoilt beer allowance.", "chapter": null, "content": "Materials", "footnote": "", "is_definition": false, "sort_order": 749 }, { "number": "572", "title": "572. Use of deleterious matter may be prohibited.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 750 }, { "number": "573", "title": "573. Analysis of samples.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 751 }, { "number": "574", "title": "574. Addition of fining etc. to beer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 752 }, { "number": "575", "title": "575. Register to be kept.", "chapter": null, "content": "(a) A book showing the quantity of beer manufactured and issued the names and places to which the beer has been consigned and the balance remaining in store after each transaction .\n(b) A book showing particulars and original gravity of beer which has been returned unsold to the brewery.", "footnote": "", "is_definition": false, "sort_order": 753 }, { "number": "576", "title": "576. Quarterly account.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 754 }, { "number": "577", "title": "577. Quarterly examination of stock.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 755 }, { "number": "578", "title": "578. Testing of Beer samples.", "chapter": null, "content": "Part-VII Hologram 579. Definition. - \"Hologram\" means Holographic Excise Adhesive Label (HEAL) which is a product of laser optics and is used on liquor bottles to preserve genuineness of the product. 580. Manufacturing of hologram. - (i) The tender for procurement of Security Holograms for affixation on liquor bottles shall be called through e-tender notice.\nHologram 579. Definition. - \"Hologram\" means Holographic Excise Adhesive Label (HEAL) which is a product of laser optics and is used on liquor bottles to preserve genuineness of the product.\nHologram", "footnote": "", "is_definition": false, "sort_order": 756 }, { "number": "579", "title": "579. Definition.", "chapter": null, "content": "", "footnote": "", "is_definition": true, "sort_order": 757 }, { "number": "580", "title": "580. Manufacturing of hologram.", "chapter": null, "content": "(ii) The manufacturing of Holograms shall be done under supervision of the purchasing department officials. The successful tenderer must set up its own facility for Hologram manufacturing in spool form facility in the Kamrup (Metro) district of Assam with prior concurrence and at the rate fixed by the Commissioner of Excise, Assam.\n(iii) The successful bidder shall be issued a licence for manufacture of hologram on payment of a licence fee of Rupees five lakhs (Rs.5,00,000.00) per annum.\n(iv) The Commissioner of Excise, Assam shall appoint such Excise officers and establishment as he may think fit to the charge of the hologram manufactory. The licence holder shall pay to the State Government at the end of each calendar month such establishment charges as may be determined from time to time by the Excise Commissioner. The cost of establishment shall include pay and allowances, if any, as well as leave salary and pension contributions.\n(v) Accommodation for Officer-in-charge and established: The licence holder shall provide suitable rent free quarters to the satisfaction of the Excise Commissioner for the Officer-in-charge and other establishment in close proximity to the hologram manufactory and shall keep the same and the apparatuses therein in proper repair. He shall also supply such office with such furniture as may be required for the use of the officer within the hologram manufactory.", "footnote": "", "is_definition": false, "sort_order": 758 }, { "number": "581", "title": "581. System of Procurement of Holograms from the manufacturer.", "chapter": null, "content": "(a) Foreign Liquor manufactory, Brewery or\n(b) Country Spirit manufactory shall make advance payment for the procurement of hologram to the Commissioner of Excise, Assam. They shall do so by way of a Demand Draft for 100% value of the holograms in favour of the hologram manufacturer. Along with the payment, the licensees referred in a) and b) above will also submit a requisition to the Commissioner of Excise, Assam for the number of holograms desired by them. Once this requisition is approved by the Excise Commissioner, a pass will be issued authorizing the supply of holograms to the concerned manufactory, brewery or country spirit warehouse under an invoice raised by the manufacturer in the name of the indenter. The Demand Draft received from the manufactory, brewery or country spirit warehouse would then be handed over to the manufacturer by the Commissioner of Excise. The manufacturer shall arrange to dispatch the holograms within 72 hours of receiving such intimation from the Excise Commissioner. Payment for rejected labels, if any, will be adjusted against the subsequent payment. On receipt of the Holograms, the Excise Officer in charge of the Foreign Liquor manufactory, Brewery / Country Spirit manufactory shall confirm the receipt through a verification certificate.\n(ii) The spools of Holograms so received from the manufacturer shall be stored securely within the bonded premises of the Foreign Liquor manufactory, Brewery / Country Spirit manufactory, under the joint supervision of the Excise Officer in charge of the manufactory, Brewery / manufactory, and the licensee of the manufactory / manufactory or his authorized representative.", "footnote": "", "is_definition": false, "sort_order": 759 }, { "number": "582", "title": "582. Activity description at the Foreign Liquor manufactories, Breweries and Country Spirit manufactory.", "chapter": null, "content": "(ii) The Excise Officer in charge of the manufactory, brewery / manufactory shall supply the same to the licensee, after making a record of the same.\n(iii) The Holograms would be affixed on all the bottles during production.\n(iv) Before the removal of any bottle or bottles of liquor to the bonded warehouse of the Foreign Liquor manufactory / Country Spirit manufactory, the licensee of a manufactory, brewery / manufactory shall assign the required attributes to the Holograms so affixed.\n(v) The Holograms which have been supplied by the Excise Officer in charge of a manufactory to the licensee of the manufactory, but which remain unused after the completion of the day's production, shall remain in the custody of the manufacturer. Those Holograms shall be affixed on the bottles during production on the next working day.", "footnote": "", "is_definition": false, "sort_order": 760 }, { "number": "583", "title": "583. Damage and loss of Holograms and Payment of Hologram Wastage Regulatory Fee.", "chapter": null, "content": "(ii) In all cases, the Excise Officer in charge of a Foreign Liquor Manufactory, brewery or a Country Spirit Bottling, shall maintain a record of the number of the lost or damaged Holograms, and of the Serial (Sequential) Numbers of the lost or damaged Holograms.\n(ii) An account of stock of Holograms shall be taken in each Foreign Liquor Manufactory, brewery and Country Spirit Manufactory at the end of each calendar quarter, by the Superintendent of Excise, or by an Excise Officer, not below the rank of an Inspector of Excise, deputed by the Superintendent of Excise, for the purpose.\n(iv) If, during such stock-taking, a discrepancy is found between\na. sub total number of Holograms dispatched by the manufacturer for supply to the Foreign Liquor manufactory, brewery / Country Spirit manufactory concerned; and\nb. sub total of the number of Holograms\ni. used for affixation on bottles produced in the manufactory, brewery / manufactory,\nii. lost or damaged, but accounted for, and\niii. The number of Holograms lying unused with the Excise Officer in charge of the manufactory / manufactory, and with the licensee of the manufactory, brewery / the manufactory;\nc. sub licensee of a Foreign Liquor manufactory, brewery / Country Spirit manufactory shall inform the Excise Officer in charge the manufactory / manufactory about the number of Holograms that were lost or damaged during the process of affixation of the Holograms on bottles. The licensee shall also furnish a list of the Serial (Sequential) Numbers of such lost and damaged Holograms, to the Excise Officer.\nd. Damaged Hologram should be physically preserved by the licensee for inspection by the Excise Officer in charge of the manufactory, brewery / manufactory, or by any other Excise Officer.", "footnote": "", "is_definition": false, "sort_order": 761 }, { "number": "584", "title": "584. Repeal and savings.", "chapter": null, "content": "(a) the previous operation of the rules so repealed or anything duly done or suffered thereunder, or\n(b) any right, privilege, obligation or liability acquired, accrued or incurred under any rule so repealed, or\n(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any rule so repealed, or\n(d) any investigation or legal proceeding or remedy in respect of any such right, privilege, liability, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if such rules had not been repealed.", "footnote": "", "is_definition": false, "sort_order": 762 } ], "metadata": { "Act ID": "Last Updated 12th February, 2020 [ass303]", "Act Number": "Published vide Notification No. EX.138/2015/99, dated 30.8.2016", "Enactment Date": "", "Act Year": "2016", "Short Title": "The Assam Excise Rules, 2016", "Type": "STATE", "Location": "Assam" }, "updated_at": "2026-09-29 21:55:19" }