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State of Odisha - Section

Section 48 in The Board's Excise Rules, 1965

48. Procedure for granting the allowance.

- There must be satisfactory evidence to enable the Collector to decide whether the beer reported to be sour or spoilt can be properly identified and if the Collector is satisfied on this point he will sanction the destruction of the beer in an officer's presence subject to the following conditions :
(i)the brewer shall sign a declaration that the beer was brewed by him and had never let his premises and that no part of it consists of "bottoms" or "returns" from vendors or other customers;
(ii)representative samples shall be taken and sent to such laboratory for analysis and report as the Commissioner may decide upon; and
(iii)the officer, mentioned in Sub-rule (2) of Rule 42 shall state the means by which he checked the bulk, quantity, and after samples have been taken under Clause (ii) he must witness the destruction of the beer and record a note of the fact in the brewing book.