(1)On receipt of an application from a person authorised by licence to import foreign liquor, the Collector after satisfying himself that the rules in Chapter II of the Orissa Excise Rules, 1965 regulating such import have been fulfilled shall issue an import permit in the prescribed form to such person, the permit being drawn up in quadruplicate and two copies handed over to the applicant, the third copy issued to the exporting firm or officer and the fourth copy retained in the office of the Collector of the importing district.(2)The Collector of the importing district shall maintain a register of imports in which all particulars relating to the indent shall be filled up at the time of issue of the import permit under the attestation of the officer issuing the permit and the other particulars filled up in the said register on the return of the import permit with the endorsement on it of the officer authorising the export or on receipt of the export pass from such officer.(3)When the import permit endorsed under Sub-rule (2) or the export pass is not received by the Collector within the period of currency of the import permit, he shall make an enquiry and note the result of enquiry and action taken by him in the register of imports.(4)A monthly statement, on the basis of entries in the register of imports showing quantities of India-made foreign liquor imported from the bonded warehouses and distilleries in West Bengal each month shall be submitted in the appropriate manner by the Collector to the Excise Commissioner by the 20th of the month following.(5)A quarterly statement based on the entries made in the register of imports showing the quantities of India-made foreign liquor imported from the Punjab and Uttar Pradesh each quarter, shall be submitted by the Collector in the appropriate manner so as to reach the Commissioner by the 20th of the month following the quarter to which the statement relates.(6)The holder of a licence for sale of foreign liquor shall maintain correct and regular accounts daily in the appropriate register showing the full quantity received on the strength of the import permit and export pass, the number and date of the import permit and export pass.[Besides he shall maintain in a separate register details of every transaction of I.M.F.L. variety-wise sold daily as per license conditions.] [Added by Orissa Gazette Extraordinary Notification No. 2593-XXI.26/81/ 2.6.1981.](7)The accounts maintained under Sub-rule (6) and the foreign liquor received under import or transport by and in stock with the holder of a licence shall be kept open for inspection by an Excise Officer competent under the law for the purpose.(8)[* * *] [Deleted vide Orissa Gazette Notification No. 2101/30.3.1968.](8)[] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.] The licensee shall submit monthly statements on sales of foreign, liquor in the appropriate form showing the opening balance in litres and millilitres; quantities received on the strength of the import permit or transport permit, quantities sold, the balance left in stock during the month under report and the literage fees paid with the number and date of the Treasury chalan relating to such payments in appropriate columns of the said statement.(9)[] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.] The monthly statement mentioned in Sub-rule (8) shall be submitted, on the 5th of the month following the one to which it relates, to the Collector through the Sub-Inspector in-charge, who shall send it to the Inspector promptly so that the Inspector through whom the return is sent, shall verify the entries in the register of accounts and furnish a certificate of correctness or otherwise on the statement, and forward it to the Superintendent by the 10th of the said following month.(10)[] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.] The opening balance in the statement mentioned in Sub-rule (9), shall be compared with the closing balance shown in the statement for the previous month available in the District Excise office and the quantity shown as receipt during the month shall be chocked up with the entries in the register showing the details of import and export passes.maintained therein.(11)[] [Re-numbered vide Orissa Gazette Notification No. 2101/30.3.1968.] The literage fee on the sales shall be calculated at the rate prescribed by the Board from time to time and the relevant particulars of the Chalan furnished in the statement mentioned in Sub-rule (9) shall be verified with reference to the Chalan Register in the District Excise Office and the result of verification shall then be recorded under the signature and certificate of the Superintendent on the statement in the following manner:(a)the total quantity imported as shown in the said statement agrees with the total of receipts according to the register of imports ; and(b)the calculation and remittance of literage fees is correct, or otherwise.
