76. Licence in Form L-5 for wholesale vend of denatured spirit including special denatured spirit, to trade only.
(1)All the provisions of rule 81 laid down for a licence in Form L-25 except sub-rules (4) and (5) shall apply to this licence and the licensee shall observe the same.(2)The licensee shall sell denatured spirit only to a person holding a licence for sale of denatured spirit or to person holding permits for purchase and possession of denatured spirit more than ten litres.(3)The licensee shall sell denatured spirit in quantities more than 10 litres and every such sale shall be covered by a permit in Form P-3 granted by the Deputy Commissioner or any other officer authorised to issue such passes.(4)The licensee shall keep standard measures of one litre and five litres, approved by the Controller of Weights and Measures, Delhi. Unless otherwise permitted, he shall cause all receptacles in which denatured spirit is kept, to be gauged, numbered giving their capacity and shall have dip rods prepared for such receptacles.(5)Every drum or other vessel, containing denatured spirit received or kept for sale in the licensed premises or approved godown, shall be conspicuously labelled or branded with the words "Manufactured and denatured at (name of the distillery)".(6)The licensee shall maintain a correct account of each and every transaction of receipt and sale of denatured spirit in a register in Form F-9. Such account and stock shall be produced immediately on demand for inspection by an excise officer not below the rank of Excise Inspector. He shall also produce, in support of his accounts of receipt, the export or transport passes and in respect of his accounts of issue, the bill or cash memos along with such transport passes.(7)The licensee shall not sell any denatured spirit from the consignment received, unless Assistant Commissioner gives him permission to do so after verifying the quality, quantity and strength of the denatured spirit. No such permission shall be given, unless the denatured spirit is found, on examination by the Chemical Examiner to contain specified quantity of denaturants.(8)The licensee shall, notwithstanding that he may be required to submit any other return of sale, furnish a monthly statement of receipt and sale of denatured spirit, together with the details of payment of permit fee in Form F-31, not later than the 7th of every month to the Assistant Commissioner.(9)The monthly statement in Form F-31, on receipt from the licensee, shall be checked from entries made in a register in Form F-10. If on checking, any omission or error in any statement is discovered, the same shall be brought to the notice of the Assistant Commissioner for such action as he may deem necessary.(10)After the close of the financial year, the licensee shall prepare a statement in Form F-32, in duplicate, showing the details of monthly receipt of denatured spirit and the fee paid thereof and shall submit the original to the Assistant Commissioner by 15th April, each year.(11)If no statements are furnished by the licensee in respect of any month by the prescribed date or if the Assistant Commissioner is not satisfied about the correctness of the statements, furnished and it appears necessary for him to make assessment, the Assistant Commissioner shall serve a notice calling upon the licensee to produce his stock and sale registers along with other relevant records and documents and proof of payment of import fee, which he wishes to examine. In the notice, he shall state the period in respect of which such assessment is proposed and shall fix a date giving reasonable time to the licensee for producing such documents and accounts etc., and for considering any objections, which the licensee may raise.
