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State of Odisha - Section

Section 115B in The Board's Excise Rules, 1965

115B. [ Excise Adhesive Labels to be affixed on each Bottle/Can/ Container/Pouch. [Substituted vide Notification No. 865-Ex. dated, 1.2.2002, O.G. No. 16 dated, 19.4.2002.]

- Excise Adhesive Labels (EAL) shall be affixed on each bottle/can of I.M.F.L./Beer and on each pouch/container of country spirit. Their printing/procurement/storage/distribution and affixture shall be in the following manner, namely :
(i)The Excise Commissioner will make arrangement for printing/ procurement/storage/distribution of E.A.Ls.
(ii)The printing of E.A.Ls. shall be under the supervision of Excise staff as may be directed by the Excise Commissioner from time to time.
(iii)The printed/procured E.A.Ls. will be delivered to the Superintendent of Excise, Khurda by the Excise Commissioner and the Superintendent of Excise, Khurda will keep the same in his safe custody for distribution to the Distillery Officers/Excise Officers-in-charge of Distilleries/Bottling Plants/Breweries operating inside the State of Orissa and the Excise Officer posted in the Registered Office of the Orissa State Beverages Corporation.
(iv)The Excise Commissioner shall post an officer of the rank of Inspector of Excise for receipt and distribution of E.A.Ls. in case of I.M.F.L. and Beer imported from outside the State. Such Inspector shall have his Store or Office in the Registered Office of the aforesaid Corporation.
(v)In case of Distilleries/Bottling Plants/Breweries inside the State, the concerned Excise Officer-in-charge will collect E.A.Ls. from the Office of the Superintendent of Excise, Khurda.
The Distillery/Bottling Plant/Brewery Excise Officer-in-charge shall always maintain sufficient stocks of E.A.Ls. so that there is no disruption in production and supply of I.M.F.L./Beer and/or country spirit as the case may be. The requirement of E.A.Ls. in each case shall be reported to the Superintendent of Excise, Khurda, one month ahead.
(vi)The Excise Officer-in-charge of the Distillery/Bottling Plant/Brewery shall issue E.A.Ls. for the days production to the manufacturer. The E.A.Ls. must be affixed in each bottle/can/container and pouch, as the case may be under the supervision of the Officer-in-charge.
(vii)The Excise Officer-in-charge of the Distillery/Bottling Plant/Brewery shall be held responsible for maintaining detailed account of the E.A.Ls. issued, used and damaged. He shall also certify that E.A.Ls. have been affixed on the bottles/cans/containers/pouches and arrange to write the E.A.Ls. serial numbers outside the sealed cartoons/receptacles.
(viii)The E.A.Ls. account shall be maintained in such a manner that it shall allow traking of individual E.A.Ls. from the manufacturers point to the retail point.
(ix)The Orissa State Beverages Corporation in each case of Import permit for procurement of stock from outside the State shall present the pass to the Inspector appointed under Clause (iv) with a requisition as to the number of E.A.Ls. required to be issued to ensure that no bottle/can is received from outside the State without affixture of E.A.L. and taken to godown of Orissa State Beverages Corporation. The Inspector will maintain detailed accounts of the E.A.Ls. received/issued/used and damaged. The requirement of E.A.Ls. in each case shall be reported to the Excise Commissioner one month ahead.
(x)In case of inside the State Distilleries/Manufacturing Plants/Breweries, the concerned Excise Officer-in-charge shall collect the E.A.Ls. fee as may be prescribed by the Board from time to time at the time of issue of E.A.Ls. from the Manufacturers and credit the same to Government Treasury.
The Inspector of Excise posted under Clause (iv) will collect E.A.L. fee on the date of issue of the same to outside the State Manufacturing Units and credit the same to the Government Treasury.
(xi)Save as otherwise any orders/instructions issued by the Government, the Excise Commissioner will issue orders for Printing/Procurement/ Storage and distribution of E.A.Ls. to avoid any disruption and scope of loss of revenue.]