State of Assam - Act
Instructions Relating to Liquor
ASSAM
India
India
Instructions Relating to Liquor
Rule INSTRUCTIONS-RELATING-TO-LIQUOR of 1925
- Published on 16 June 1925
- Commenced on 16 June 1925
- [This is the version of this document from 16 June 1925.]
- [Note: The original publication document is not available and this content could not be verified.]
Chapter I
A.-Foreign Liquor
1. Definition.
- Foreign liquor is defined in Order 2.2. Duty.
- The rates of duty imposed on India-made foreign liquor are stated in Order 29.N.B. - (1) India-made rectified spirit issued to or obtained by manufacturers of perfumes and toilet preparations shall pay duty at Rs. 17-8-0 per L.P. gallon subject to such conditions as may be laid down on the licence.3. Import, export and transport.
- Import, export and transport of foreign liquor and denatured spirit are regulated by Excise Rules 1 to 51.4. Limit of retail sale.
- The limit of retail sale is specified in Order 3.5. Licence fees.
- The licence fees for the vend of foreign liquor and denatured spirit are stated in Excise Rules 242 to 254.6. Capacity of bottles and strength of spirits.
- The capacity of bottles and the strengths below which brandy, whisky, rum and gin shall not be sold are prescribed in Excise Rules 12 and 308.7. Foreign liquor licence does not cover the sale of country liquor, etc.
- Licence for the sale of foreign liquor does not cover the sale of country spirit, fermented tari or outstill spirit. The premises licensed for the sale of foreign liquor must be separated from those licensed for the sale of country spirit or outstill spirit or fermented tari, and foreign liquor licences should not be granted to persons holding licences for the sale of country spirit, fermented tari or outstill spirit when any other feasible arrangement can be made.8.
Licences of the sale of foreign liquor by wholesale and by retail sale and licences for compounding, blending and bottling of potable foreign liquor may be granted in the following forms :Form of licences. - 'On' and 'Off' licences for the supply of potable foreign liquor should b kept within the narrowest possible limits and granted in localities, such as railway and large industrial centres or towns, where there is a population accustomed to foreign liquor. Such licences should ordinarily be granted to vendors of a superior class.| Name of Schedule | Form No. | |
| Licence for the wholesale vend of foreign liquor (other thandenatured spirit) | Assam Schedule XXXI (S.I- Foreign Liquor) | 1 |
| Licence for compounding and blending of foreign liquor | Ditto | 17 |
| Licence for bottling of potable foreign liquor | Ditto | 18 |
| Licence for the retail vend of foreign liquor for consumption'off' the premises | Ditto | 2 |
| Licence for the retail vend of foreign liquor for consumption'on' the premises | Ditto | 3 |
| Licence for the retail vend of foreign liquor for consumptionon the premises in a Hotel | Ditto | 4 |
| Licence for the retail vend of foreign liquor for consumptionon the premises in a Restaurant | Ditto | 5 |
| Bar-Licence tenable by the holder of a Hotel or Restaurantlicence | Ditto | 6 |
| Late closing licence tenable by the holder of a Hotel orRestaurant licence | Ditto | 7 |
| Licence for the retail vend of foreign liquor to passengersand others on board steamers and other vessels | Ditto | 15 |
| Licence for the retail vend of foreign liquor in a RailwayRefreshment Room for consumption on the premises | Ditto | 12 |
| Licence for the retail vend of foreign liquor in a RailwayRefreshment Room for consumption 'off' the premises | Ditto | 13 |
| Licence for the retail vend of foreign liquor in a Dining Carattached to a Railway train | Ditto | 14 |
| Licence for the retail vend of foreign liquor from a KitchenCar attached to a Railway train | Ditto | 14 |
| Licence for the retail vend of foreign liquor in a DakBungalow for consumption 'off' the premises | Ditto | 11 |
| Licence for the retail vend of foreign liquor for consumptionboth on and 'off' the premises in a Non-proprietary Club | Ditto | 8 |
| Licence for the retail vend of foreign liquor in a proprietaryClub | Ditto | 9 |
| Licence for the retail vend of foreign liquor at a MilitaryCanteen established under the Military Canteen Tenant System | Ditto | 16 |
| Bar-licence for theatres, Cinemas or other places of publicresort and entertainment | Ditto | 10 |
| Licence for the retail vend of rectified spirit (includingabsolute alcohol) by Chemists and Druggists | Ditto | 19 |
| Permit for the purchase and use in the manufacture of drugs,medicines or chemicals, of rectified spirit by Chemists | Ditto | 21 |
| Licence for the wholesale vend of denatured spirit | Ditto | 23 |
| Licence for the possession or for storage of denatured spirit | Ditto | 25 |
| Licence for the retail vend of denatured spirit | Ditto | 24 |
| Licence for the manufacture and storage of denatured spirit | Ditto | 22 |
9. Exemption from certain provisions of the Act.
- Medicate wines are under certain circumstances, exempted under Section 73 of the Act relating to possession and sale, by Order 35, Clause 5.10. Licence fees.
- The licence fee for the vend of the same is prescribed in Excise Rule 258.11. Druggists', chemists', etc., licence.
- The licence for Chemists' Druggists' Apothecaries or keepers of dispensaries to sell medicated wines, which do not contain more than 42 per cent proof spirit is issued in Form No. 31 of Assam Schedule XXXI (S.I-Foreign Liquor).12. Licence to Medical practitioners and others.
- The above named licence may also be granted in cases where drugs are allowed to be sold by medical practitioners and others.13. Collector's power to withdraw such licence under certain conditions.
- If it is found at any time that preparations as mentioned above are being sold by Chemists or Druggists as wine or spirit rather than as a tonic or medicine, it will be open to the Collector to withdraw the Chemist's licence in addition to any other penalty that may be inflicted under Section 60 of the Act.14. Mritasanjibani.
- "Mritasanjibani" and similar preparations are defined in Excise Rule 90. For the purpose of import and manufacture, such preparations treated as India-made foreign liquor and for the purpose of possession and sale as medicated wine. These preparations may be sold under cover of a medicated wine, licence issued in Form No. 31 referred to in Instruction 11 above. The same rate of licence fee as prescribed in Excise Rule 258 shall be imposed.15. Duty.
- The rate of duty imposed on such preparations is prescribed in Order 29, viz. Rs. 30 per L.P. gallon.16. Perfumed spirit is a foreign liquor.
- Perfumed spirit made in India, and spirit manufactured in India and used in drugs, medicines or chemicals are foreign liquors as define in Order 2. Under certain circumstances they are exempted from the provisions of Section 73 of the Act relating to possession and sale, vide Order 35, Clause 4. The manufacture of such spirit, however, requires a licence.17. Licence fee.
- The licence fee for the manufacture of perfumes and toilet preparations containing India-made rectified spirit is stated in Excise Rule 260. The licence shall be issued in Form No. 20 of Assam Schedule XXXI (S.I-Foreign Liquor).B.-Country spirit18. Definition.
- County spirit is defined in Order 2.19. Duty.
- The rate of duty levied is prescribe in Order 28.20. Import.
- The import of country spirit is governed by Excise Rules 77 to 80.21. Transport.
- The transport of country spirit is governed by Excise Rules 86 to 89 and under certain circumstances is prohibited by Order 24 made under Section 12 (b) of the Act.22. Exemption of pachwai and unfermented tari.
- Order 55 issued under Section 73 exempts pachwai from the provisions of the Act relating to manufacture and possession when it is manufactured and possessed for home consumption and not for sale up to a certain limit. Unfermented tari is exempted from all provisions of the Act.23. Limits of retail sale.
- The limits of retail sale are specified in Order 3.24. Retail vend fees.
- The fees payable by the retail vendors of country spirit are regulated by Excise Rule 242.25. Strengths and prices.
- The strengths and prices at which country spirit manufactured in a distillery is to be sold are prescribed in Excise Rules 302 and 305.26. System of supply.
- There are two systems whereby retail vendors are supplied with country spirit.27. Supply of country spirit under a contract.
- By this method a monopoly of the supply of country spirit in any specified area or areas is granted under a contract, the contractor selling spirit to licensed vendors only at a fixed whole-sale rate which is known as the cost price. This wholesale rate is ordinarily determined by tender. The spirit is supplied from a distillery which may be situated either within or outside the Province. The spirit is conveyed to and stored in warehouses built either by Government or by the contractor on such terms as may be approved by them. Each warehouse is in charge of a Government Officer and arrangement for guarding it when necessary is made by Government. Manufacture and vend are kept entirely separate and the contractor is allowed ho interest in the latter.28. Form of licences.
- Licences for the retail sale of country spirit manufactured in distillery are issued in Form No. 1 of Scheduled XXXI (S.II-Country spirit).29. General description of warehouses.
- The following instructions apply to spirit warehouses which are supplied with spirit under the Contract Supply System and which are or may be established under Sections 16 and 19 of Act 1 of 1910. These warehouses are provided for the distribution to the retail vendors of the liquor supplied by the contractor.30. Provision of buildings and apparatuses, etc.
- The buildings and the source of water-supply are provided by or articles connected with the supply storage, gauging, handling and issue of spirit and shall be responsible for, and defray the cost of the conveyance of water to the warehouses for the purpose of reduction, including the cost of pumping and the maintenance of the pumps.31. Locks and keys.
- The Keys of all locks will, when not actually in use, be kept in the office strong box and the key of the strong box, together with the key of the lock up on the warehouse outer door, will remain with the personal custody of the Excise Officer-in-charge of the warehouse by day as well as by night. If the officer-in-charge be unable from illness or physical disability to attend the warehouse, he must hand over these keys personally to the officer deputed to carry on his duties.No lock or key must, under any pretext, be allowed to pass into the hands of a contractor or his servant, or of any person whatever not authorised by the Excise Commissioner to inspect and examine it.32. Casks.
- All retailer's casks brought into use must be measured and registered in the prescribed form and the number and capacity must be painted on the head of each cask. The numbering must commence afresh at the beginning of each financial year thus-| 11940-41'| | 21940-41'| | 31940-41'| etc. |
33. Accounts to be kept to the place of decimals.
- In all accounts of warehouse the figures should be shown to one place of decimals only, the second place of decimals being disregarded if less than 5, and if it be 5 or more the first place of decimals being increased by 1, unless otherwise ordered by the Commissioner of Excise.Loss in blending and racking. - One-half of any loss found in vat after the transferring thereto of spirit from a barrel or other vat must be written off as a loss in blending and one-half as wastage in racking.34. Spirits to be covered by a pass.
- No spirit should be take n into stock at a warehouse unless the consignment is covered by a pass under the signature of the Superintendent of the distillery or officer-in-charge of the Excise warehouse from which the spirits are issued. Officer-in-charge of Excise warehouse will not grant passes for the transport of spirits from one warehouse to another without the order of the Collector of the district in which the warehouse is situated or of the Commissioner of Excise.35. Receipt of spirit under bond.
- On the arrival of a consignment at the warehouse, the officer-in-charge must carefully verify the number and marks of the casks with the particulars entered in the pass; see that the seals on each cask are intact and that the cask bears no sign of having been tampered with. He will enter the particulars of the detailed examination of spirit in the prescribed register which must not be deferred until the receipt of the pass covering to consignment. In order to ascertain the real transit wastage and subsequent losses, the officer-in-charge of the warehouse must take the strengths and wet dips of the consignment immediately after the consignment arrives or within 24 hours at the least without waiting for the pass. These particular should be entered in the register for the comparison with the pass when it is received.Officers-in-charge of warehouse must accept the bung diameters stated by the Distillery Superintendent where the difference found by them does not exceed 2/11th of an inch. If it exceeds this, and they are quite satisfied that the Distillery Superintendent's figures are wrong, they may work on the corrected bung diameter. The discrepancy should be noted in the pass and as special report should be submitted to the Excise Superintendent.Leaky casks to be emptied at once. - Any casks found in a leaky condition should be at once emptied and the contents transferred to either a vat or a sound casks. In the case of sound casks of spirits, those which have been in the warehouse for the longest period should be emptied first.36. Shortage of liquor in vats and cask.
- Liquor should generally be stored in vats. If stored in casks, the quantity, strength and L.P. gallons it contains must be entered in a ticket attached to the head of the cask. The distillery ticket attached to the casks under bond should not be altered until a cask is brought into use or the contents transferred to vat, but if the figures require to be altered, owing to variations in wet inches and strengths, corrections should be made in red ink on the distillery ticket.37. Weekly return to be submitted by officers in charge of warehouses.
- Excise officers-in-charge of warehouses should submit a weekly return on the 7th, 14th, 21st and last day of every month showing the balance of spirit in hand to the Superintendent of the distillery from which they are supplied with spirit.Officer-in-charge should inform in due time and if necessary wire to the distillery which supplies spirit for a fresh supply whenever the stock at their respective warehouses is likely to fall or falls to a quantity only sufficient to maintain the fixed minimum stock till the arrival of the new consignment. They should also send to the distillery at least one month beforehand an estimate of their requirements for the Durga Puja and Fagua (Doljatta) festivals and any other occasions on which an extraordinary demand is anticipated.38. Warehouse to be provided wet sand.
- Every spirit warehouse will be provided by Government with a dozen empty kerosene oil tins which should be kept filled with wet sand for use in case of an outbreak of fire.39. General duties of Excise Officers at warehouse.
- The general duty of Excise Officers-in-charge of spirit warehouse is to safeguard the revenue at every point during storage and until the spirit is issued after payment of duty and cost price, and to see all that rules and orders are duly observed.It is the duty of the officers-in-charge to issue spirit under bond or on payment of duty and cost price; to maintain all registers and accounts prescribed by these rules; and to submit all returns punctually.The officers-in-charge must not leave the premises during working hours without the permission of the Collector or Superintendent of Excise.40. General Order Book.
- (i) Every warehouse officer must immediately after the receipt of any circular order, circular letter or special order, paste it in a book to be kept for the purpose and to be titled as the General Order Book. A sufficient number of blank pages must be reserved in the front of the book to form an index.The index will be arranged as follows :| Date and number of order | Date when received | Precise of order | Page |
41. Inspection book and defect register.
- An inspection book will be maintained at the warehouse; a defect register in addition to the inspection book will so be maintained in the prescribed form.It will be the duty of inspecting officers to examine this register and satisfy themselves that the orders passed are being duly observed. If there be any failure on the part of the warehouse officer to take action on the orders passed, the fact should be noted in the inspection report.42. Instruments and measures to be maintained in distilleries and warehouses.
- All spirit warehouses will be provided by Government with the following measures and instruments:Bung-rod-2.Side-rule-1.Hydrometers with thermometers-3 sets (including one standard set).Standard thermometer-1.Gallon measures-3 sets (including one standard set).Class testing jars-2.A larger jar for the standardization of the hydrometers.43. Testing of instrument.
- One set of instruments and measures should be set apart as a standard and should not be in general use. Those in use should be compared with the former once a week by the officer-in-charge.Correctness applied to hydrometers and thermometers should be noted on a slip of paper which should be pasted to the lid of the box containing the instruments. A copy of the corrections should also be kept near the testing table.44. Use of hydrometers.
- Five-stemmed glass Sikers' hydrometers 13½ inches long, must be used in warehouse. Each stem covers 20 degree of indication. For shop inspection work, single-stemmed glass hydrometers of proper range or brass gilt Sikers' hydrometers may be used. These instruments must never be used to prove spirit for duty purposes and hollow-stemmed hydrometers open at the top must not be used on any account. Thermometers with wooden scale must not be used in warehouses.45. Packing of instruments.
- The following directions must be observed in packing brass and glass hydrometers :I.-Brass hydrometers-46. 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. [See Technical Excise Manual Appendix II (b) and (c)].When it sticks, it should be taken out of use if for any reason they fail to float vertically. The presence of mercury in the upper bulb or hollow shaft does not make the readings inaccurate as long as the stem floats truly.Thermometers should be carefully examined from time to time to see that the mercury column has not become separated in sections and that no portion of it has lodged in the wider part at the top of the stem. Should this happen, the thermometer should be securely grasped by the stem towards the lop end and then sharply jerked downwards. If this fails, the bulb may be gently heated until the mercury again forms one unbroken bulb column. If neither method succeeds, the instrument should be returned and another indented for in its place. No thermometer which has once required such treatment should be used without careful scrutiny, and, if the fault occurs a second time, the instrument should be taken out of use.47. Occasion of gauging, and proving.
- The content of vats must be gauged and proved :48. 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.The permanent store casks at the warehouses for reducing purposes should be of good standard shape viz., those which must nearly approach the spheroidal.In these cases the quantity measured into the cask will agree very closely with the quantities found from calculation by the bung rod and ullage slide rule.In the proper register it will only be necessary to state the number of each cask, its capacity as found by actual measurement and the discrepancy between this and the quantity shown by bung-rod calculations at one-fourth, one-half and three-fourths, of the capacity of the cash respectively.All casks must be properly fitted with taps of not less than three-quarter inch 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.The tap must be inserted in the usual place in the head of the cask close to the chimb.The bung must be stopper-shaped so as to combine the advantages of a handle and bung combined.Instructions for gauging by the dry method will be found in the Technical Excise Manual.49. Gauging and Tabulation Register.
- The dimensions and drip of every gauged vessel at a warehouse are to be entered in a Gauging and Tabulation Register. This book must show on its front cover the name of the warehouse and the pages are to be examined and certified to be correct before the book is used. The requisite heading must be ruled according to the examples shown below :An index must be prepared showing the name of every vessel and the page on which the dimensions and tables are entered.When a vessel is first gauged, the date and the names of the persons who gauged it are to be entered at the top of the page on which the dimensions are inserted.The tabulation must show how much each vessel holds at every inch and in the case of spirit vats, at every tenth of an inch of its depth reckoning from the bottom.The dipping-place and drip of all vessels must frequently be tied in order to detect any alteration in the position of the vessel. The dates of such trials must be entered in the Gauging and Tabulation Register.The true depth of the vessel at the dipping place as found when last gauged must be painted on the cover of the vat.When a vessel is demolished, or its dimension or drip altered, the particulars are to be cancelled in the Gauging and Tabulation Register and underneath must be stated when the tabulation ceased to be used.Tabulation to be examined and signed by the Superintendent of Excise. - The officer-in-charge of each warehouse must copy the dimensions and tabulations into another Gauging and Tabulation Register which will be kept by the Superintendent of Excise.No tabulation of contents is to be used until it has been examined and signed by the Superintendent of Excise.A record of all Gauging and Tabulation Register is to be kept in the Register of Stores.Spirit vessels when gauged for the first time should generally be gauged by the dry method if of a depth of more than 5 feet and by the wet method if smaller, the gauge points in both cases being permanently marked on the sides of the vat, the dimension ascertained affording a valuable check on gauging by actual measurement. The tabulation should be recorded in the Gauging and Tabulation Register.50. Gauging to be done in presence of contractor or his representative.
- The Superintendent of Excise should gauge and reguage the vats within their respective jurisdictions in the presence of the contractor or the representative,.51. Regauging of vessels.
- Every vessels must be reguaged once in two years, one-half of the vessels in each year ending the 31st March.An opening must be prepared in the Gauging and Tabulation Register to show the dates of regauging.Definition of "area" used in tabulation. - The term "area" used in the tabulations means the gallons contained in an area one inch in depth in the particular segment of the vessel. If a store vat is found on re-gauging to differ by one per cent from the original gauging account, it must be re-gauged and fresh table set out, and, whatever the size of this vessel, if the discrepancy amounts to more than 40 bulk gallons, it must be re- gauged and re-tabulated.Re-gauging should be made by test of the depth of and quantity contained in the drip of the vessel and if it is found not to have altered, the original gauging may be accepted as correct, but it must be noted that if any of the hoops had to be driven downwards since the original gauging, the drip may not be affected, whereas the upper sections may be several gallons wrong. It is necessary therefore to measure the contents of the top or intermediate section, or to see, while issuing liquor, that the issues by actual measure agree with the quantities shown in the original gauging. If it does so, there is no need for actual re-gauging, and the test might pass as a re-guaging for the next year's half of the vessels due to be re-gauged.Re-gauging of vessels originally gauged by the dry method means checking of the cross diameters by remeasurement, and if they are found to agree within 2 inches of the original records, no actual re-gauging is needed.When any vessel is subsequently erected or an old one is altered so as to render new table necessary, a copy of the dimensions and tabulation of such vessel is to be sent to the Superintendent of Excise, and a memorandum of the date when sent must be entered in the Gauging and Tabulation Register. The Superintendent of Excise will copy the particulars into his own Gauging and Tabulation Register.52. Reduction and blending.
- When spirits are blended and then reduced the operation must be considered distinct.The officer conducting the operations must see that spirits are stirred and thoroughly mixed in blending operations, and after a sufficient time has elapsed must gauge and prove them, any wastage being entered in the appropriate column. In reducing operations, after the addition of water the whole must be similarly stirred and mixed, allowed to rest and then gauged and proved, any wastage arising being shown in the proper columns.53. Gauge and proof after reduction.
- The subsequent gauging and proving of spirits after reducing operations should not be made, until the day following the operation and when strong over proof spirit is reduced to the strengths of issue, forty-eight hours should be allowed to elapse before the gauge and proof are taken unless it should be necessary to meet an unforeseen demand for liquor. In no case should issue be made before at least two hours have elapsed from the time of adding water to the spirit, and the reduction must never be carried out in a retailer's cask.The practice of continually blending in issue casks will be resorted to as little as possible as otherwise confusion will result in the stock account. Superintendents of Excise must call special attention to cases where this practice is of frequent occurrence.54. Instructions for reducing strong spirit.
- Reducing operations should be carried out in accordance with the formulae in the Reduction and blending tables, and the following instructions, in addition should be observed :Whenever it is practicable to do so strong spirit intended for reduction in wooden vessels should be transferred to the reducing vessel 24 hours before water is to be added to it. Immediately prior to the addition of water, the spirit should be gauged and proved again, and the quantity of water required should be calculated on the quantity and strength thus found, any loss being written off as wastage before the addition of water.When, however, circumstances do not permit of spirit being transferred to the reducing vessel 24 hours before water is to be added, the following rules should be observed :If the wooden vessel in which reduction is to be carried out previously contained water or was grogged recently, one L.P. gallon per cent should be added to the quantity of spirit required according to calculation by the tables.If the aforesaid vessel recently contained over proof spirit one- half an L.P. gallon per cent should be deducted from the quantity required for reduction calculated according to the tables.If the vessel recently contained under-proof spirit no adjustment of the calculations contained in the table need be made :Provided that the reduced spirit is within half a degree above or below the prescribed strength and a reasonable time, say 48 hours, has elapsed since reduction, no further addition of water or spirit should be allowed.55. Definition of "grogging".
56. Instructions for grogging spirit casks.
- Every wooden barrel in which spirit under bond has been stored in a warehouse must be grogged with water immediately after it has been emptied. Instructions for grogging are given in the Technical Excise Manual. The weak liquor obtained by grogging may be used for reduction of spirit or found to be very dirty, kept in a separate vessel for examination by superior officer, who may either send it to the distillery for re-distillation or may destroy it, if the quantity is small and if the contractors agree to it, by pouring it out on the ground. The action taken by the superior officer should be noted in the inspection remarks book.In order to bring the grog into the stock account a cask should be set aside for storing groggings and this should be treated as a vat. A separate vat register should be opened or a part of one of the vat registers may be set aside for recording the details of receipts and disposal of its contents.The vessel used for holding the grogged liquor should always be kept in a fixed place in the warehouse. If it is an ordinary cask kept lying on the floor it should be painted clearly with the words :57. Register of duty and cost price.
- A register in a prescribed form will be kept at all district and sub-divisional offices showing the duty and cost price of country spirits.Payment of cost price to contractors. - At the end of each month the column "cost price" should be totalled and the total amount should be paid to the contractors. The date of payment should also be noted.58. Method of payment of duty, cost price and vend fee.
59. Orders for issue of liquor.
- The order to be issued by the officer-in-charge of Excise on the back of the treasury challan should be as follows:| Officer-in-charge of............. | Warehouse. |
| Issue....... gallons of 30 U.P. spirit and ......... gallonsof 60 U.P. spirit, on which the prescribed duty has been paid,to.............. | |
| Officer-in-charge | |
| .............District | |
| Dated............. | ..............Sub-division. |
| Rubber stamps will be used. | |
| On the challan by which cost priceis deposited should be stamped : | |
| "Entered in Register" | |
| Dated.............. | .......Officer-in-charge |
| ........District | |
| .........Sub-division |
60. Issue of liquor to be made by actual measure.
- On the presentation of a challan with an order for the issue of spirit, the officer-in-charge must issue the full amount specified in the order on the back of the challan by actual measure, measured by gallon measures, in presence of the retail vendor or his agent, issued by a superior officer. The receipt of the spirit must be endorsed by the retail vendor upon the back of the challan.The officer-in-charge will note on the duplicate licence the actual strength and quantity of the liquor issued for the shop and the date of issue.61. Copy of Issue Register to be submitted to Collector.
- A copy of the Issue Register with separate extract relating to the shops situated in other districts or sub-divisions will be submitted once a week to the Collector or Sub-divisional Officer concerned.62. Khatian statement.
- A statement written up daily showing the issues to each shop will be totalled at the end of the month and will be submitted by the officer-in-charge of the warehouse to the Collector or Deputy Commissioner of the District in which the retail shop is situated. The latter will maintain a register in Form No. 31 of Schedule XXXI (Section 111-Distillery and Warehouse) for the whole district.63. List of warehouse registers.
- The following registers will be maintained in warehouse under the Contract Supply System :1. Pass for transport of country spirit under bond.
2. Khatian statement of the issue of country spirit to each retail shop.
3. Register of stores.
4. Register showing examination of hydrometers, thermometers and measures.
5. Register of spirits received into reduced or blended in and issued from each vat or Store cask.
6. Balance account of spirits in hand and summary of transactions (similar form is to be used as periodical stock taking statement).
7. Cask-gauging register.
8. Defect register.
9. Register of daily issues.
10. Register of casks.
11. Register of casks received and of spirit issued therefrom.
12. Register of persons employed by contractors or distillers.
13. Barrel tickets.
14. Inspection book.
15. Dak book.
16. Contingent register.
17. Acquittance roll.
18. Gauging and Tabulation Register.
64. Registers to be bound in volumes for one year.
- Forms of the ware-house registers Nos. 2, 5, 9, 13 and 18 as mentioned in Instruction 63 above should be bound together in volumes in sufficient number to last for one year at a time. With effect from the 1st April on each year the volumes for the previous financial year will be closed and a fresh set of volumes brought into use, as it is necessary that an inspecting officer should be able to obtain the complete set of registers of the previous financial years. On the cover of each volume should be written "Financial year 20-20."65. Transfer of outstanding items to new registers.
66. Registers of Stores.
- A separate heading must be reserved for each article, e.g., "Instruments", "Lock", "Measures", etc. All sundry articles may be entered under "Miscellaneous."67. Ascertaining contents of casks by weighment.
- (i) In ascertaining the contents of a cask by weighment special care must be taken to see that the temperature of the sample alters as little as possible before the indication is ascertained.68. Storage vat and cask registers-Register of spirit received into, reduce 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 provided 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.69. Balance account of spirit and summary of transaction.
- The particulars of every transaction must be entered daily in this account. It will be noted that the whole of the balance is expressed in L.P. gallons. The deficiencies columns must include the total deficiencies, including chargeable deficiencies otherwise the balance of spirit in stock will not be correct. At the same time the chargeable deficiency must be entered in the proper columns. The nominal strengths of issue must be inserted over the appropriate column commencing with the strongest spirit and ending with the weakest:70. Balance account and stock-taking statement.
- When stock is taken in a warehouse by the officer-in-charge, the copy of the statement relating to the warehouse will be sent to the Superintendent of Excise. This officer will check the statement with all connected registers on his next visit to the warehouse and will certify the correctness of the figures. Corrections (if any) should be initialled by him. In carrying out his duty the Superintendent of Excise will obtain full explanation of all deficiencies which cannot normally be accounted for and of all wastages exceeding the prescribed allowance. He will forward the statement through the District Collector to the Excise Commissioner with his remarks, together with any explanation if it may be necessary to obtain from the stock-taking officer.The quarterly stock-taking should include all transactions from the beginning to the end of a quarter, intermediate or inspection stock-taking by superior officers will be from the date of last stock-taking, whether it be a quarterly or inspection stock- taking.71. Register of casks.
- For making entries in this register, the contents of the casks may be ascertained by measurement with gallon measures or by weighment.72. Register of casks received and of spirits issued therefrom-Procedure of receiving spirit into warehouses.
- At a warehouse all the headings in this register must be filled up with the required particulars :(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. gallons which has occurred since the last issue must be noted in red ink in columns 29, 31, 33, etc., immediately below the quantity withdrawn.(ii)The columns in this registrar are to be used consecutively, irrespective of the number of the cask. The L.P. gallons 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.(iii)When all spirit has been withdrawn from a cask it should be grogged 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.(iv)When the grog is removed from the cask, the quantity in L.P. gallons should be noted in the spaces provided in the Cask-gauging Register.(v)In a warehouse where the whole consignment of casks is racked into storage vat the particulars required under the headings "As advised in despatch 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.(vi)When casks are racked into vat the total bulk and L.P. gallons found in the casks by bung rod measurement or by weighment must be entered in the "Receipts" columns of the "Register of spirit received 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.73.
The following instructions will be observed in the canteens for the sale of country spirit:| Serial No. and Name of shop | Duty rate per L.P.G. |
| Name of lessee | Cost price per L.P.G. |
| Vend fee per of 30 U.P. | |
| Vend fee per of 60 U.P. |
| Name of the warehouse from which the countryspirit is issued | Date of Issue | Issues in L.P. gallons of-- | Gross vend fee payable for-- | ||||
| 30 U.P. | 60 U.P. | Total | 30 U.P. | 60 U.P. | Total | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Details of rebate allowed | Net amount payable | Number and date of chalan by which paid | Remarks | ||||||
| Pay | House rent | Other incidental charges | Total | Vend fee | Duty | Cost price | Total | ||
| 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
74.
The following instructions will be observed under the lessee-manager system for the sale of country spirit:| Serial No. and Name of shop | Duty rate per L.P.G. |
| Name of lessee | Cost price per L.P.G. |
| Vend fee per of 30 U.P. | |
| Vend fee per of 60 U.P. |
| Name of the warehouse from which the countryspirit is issued | Date of Issue | Issues in L.P. gallons of-- | Gross vend fee payable for-- | ||||
| 30 U.P. | 60 U.P. | Total | 30 U.P. | 60 U.P. | Total | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Details of rebate allowed | Net amount payable | Number and date of chalan by which paid | Remarks | ||||||
| Pay | House rent | Other incidental charges | Total | Vend fee | Duty | Cost price | Total | ||
| 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| Name of shop | Quality | ||
| 30 U.P. | 60 U.P. L.P. | gallons | |
| 1 | 2 | 3 | 4 |
75.
The following instructions will be observed in the country spirit shops in which the Central Bottling System is in force :| Bottle (quart)....... | 4 annas, |
| ½ bottle (pint)..... | 3 annas 6 pies, |
| Quantity | 60 U.P. | 30 U.P. | ||||
| Rs. | a. | p. | Rs. | a. | p. | |
| One dram | 0 | 3 | 3 | 0 | 5 | 9 |
| Two drams | 0 | 6 | 6 | 0 | 11 | 3 |
| Three drams | 0 | 9 | 9 | 1 | 1 | 0 |
| Four drams or one pint | 0 | 13 | 0 | 1 | 6 | 6 |
| Five drams | 1 | 0 | 3 | 1 | 12 | 3 |
| Six drams | 1 | 3 | 6 | 2 | 1 | 9 |
| Seven drams | 1 | 6 | 9 | 2 | 7 | 6 |
| Eight drams or one quart | 1 | 10 | 0 | 2 | 13 | 0 |
76.
The following instructions will be observed in the county spirit shops in which the sealed bottle system is in force :(i)Bottling before sole. - Liquor will be supplied to the licensee in bulk as heretofore, but will be bottled and sealed in the prescribed manner before sale to customers.(ii)Stock of bottled liquor. - Bottling and selling must be completed before the shop is opened for sale to the public. The lessee is expected, before sales open to bottle sufficient liquor for the days sales. If the stock of bottle liquor proves insufficient the shop must be closed, and, sale discontinued until a fresh supply is bottled. This however, should seldom be necessary and must never become a regular practice.(iii)Supply of graduated bottles. - The existing stock of graduated bottles in the hands of Deputy Commissioners will be made over to lessees, and sold to customers as required at the prices originality fixed. When this stock is exhausted, lessees will be required to obtain all further supplies from Messrs Rose and Thistle of 16 Sandel Street, Calcutta or from such other firms as may be approved by the Excise Commissioner and to maintain a sufficient stock thereof for the use of their customers. Whenever, after the new stock of bottles is brought into use a customer buys liquor, he must pay the following price for the bottle itself:Bottling charge:| Bottle (quart)....... | 4 annas 6 pies, |
| ½ bottle (pint)..... | 3 annas 6 pies, |
| Quantity | 30 U.P. | 60 U.P. | ||||
| Rs. | a. | p. | Rs. | a. | p. | |
| One dram | 0 | 7 | 0 | 0 | 4 | 0 |
| Two drams | 0 | 14 | 6 | 0 | 8 | 0 |
| Three drams | 1 | 5 | 0 | 0 | 12 | 0 |
| Four drams or one pint | 1 | 12 | 0 | 1 | 0 | 0 |
| Five drams | 2 | 3 | 0 | 1 | 4 | 0 |
| Six drams | 2 | 10 | 0 | 1 | 8 | 0 |
| Seven drams | 3 | 1 | 0 | 1 | 12 | 0 |
| Eight drams or one quart | 3 | 8 | 0 | 2 | 0 | 0 |
77. Description of outstill system.
- The holder of a licence under the outstill system pays to Government a certain sum per mensem for working between sunrise and sunset a single still only, and for the sale of his spirit under conditions laid down in the licence. No still-head duty is levied. No definite area to be supplied by any shop is fixed, but practically it is regulated by the situation of other shops similarly licensed and of shops drawing their supplies from a distillery established under the orders of Provincial Government. The general rule is that no two outstills should be within five miles of one another or so near each other as to affect injuriously one another's sale of liquor and no new shop should be opened within such a distance from an already existing one as to draw away any of its custom, special care being taken in regulating the distances, so that the cheaper liquor of an outstill may not find its way to a distillery shop.78. Where in force.
- The system may be employed in any district or part of a district as the Provincial Government or the Governor of Assam may direct. It is especially suited to thinly-populated jungle areas remote from a distillery, or to tracts liable to periodical inundation, and to those parts of the country where facilities exist for illicit distillation and where excise control and supply of distillery liquor are difficult.79. Licence for outstills.
- The licence for an outstill shop is issued in Form No. 10 of Schedule XXXI (Section II-Country Spirit). Except in special cases in which the Provincial Government may direct otherwise licences will be granted under the auction system.80. Maximum and minimum retail prices.
- Maximum and minimum retail prices for each quart bottles of liquor of various strengths sold may be fixed by the Provincial Government.81. Closure of low-taxed shops.
- In order to prevent the increase of drunkenness, and the establishment of too many places of vend every opportunity should be taken to reduce the number of low-taxed spirit shops already licensed, due regard being had to the circumstances of the locality in which they are established. In any case where this appears to be necessary or desirable, the Collector may, with the previous sanction of the Excise Commissioner, restrict the capacity of stills to be licensed under the outstill system having regard to the ascertained local demand of liquor. The licences, shall where such condition is to be enforced, state the maximum capacity of the still or stills to be used.82. Branch shops.
- Holders of outstills should not be allowed to open branch shops at a considerable distance from their outstills. In the case of large towns, branch shops may be allowed where the opening of an independent outstill would have the effect of unduly cheaping liquor by competition. The transport of liquor from the manufacturing outstills to the branch shops must be protected by a pass.83. Outstill near distillery areas.
- When outstill shops are situated near areas or tracts supplied from the distillers established under the orders of Provincial Government whether in the same or other district, the Collector must endeavor to regulate the monthly fees so as to equalise, as nearly as possible, the actual tax paid on the outstill spirits with the tax paid on spirit which is manufactured at such a distillery.84. Limit of retail sale.
- The limit of retail sale is stated in Order 3.85. Manner of realisation of licence fees.
- The manner of realisation of licence fee is prescribed in Excise Rule 242.86. Distance of outstill from distillery area-Grant as outstill licence to holders of country spirit, tari or foreign liquor licences.
- The distance of an outstill from a distillery area is regulated by Excise Rule 224 and the grant of outstill licence to holders of licences for the retail sale of country spirit manufactured in a distillery or fermented tari or foreign liquor by Excise Rules 225, 226 and 227.Chapter II
Ganja and Other Hemp Drugs
87.
88. Register of warehouses.
- In all district and sub-divisional excise offices a register of ganja warehouses shall be kept in Form No. 5 of the Schedule referred to in the above rule in which shall be entered all warehouses.89. Register of passes.
- A register of passes to import ganja from the source of supply to district warehouse shall be maintained in those offices in Form No. 7 of the Schedule referred to above.90. Register of comparative issues.
- A register of comparative issues of ganja shall be maintained in these offices in the prescribed form.91. Register of receipts and deliveries.
- Every Excise Officer in charge of a warehouse must keep up a register of receipts into and a register of deliveries from the warehouses in Form No. 8 of the Schedule referred to above the, balance must be initialled by the officer in charge of the warehouses every time he receives or issues ganja.92. Procedure for payment of duty and vend fee.
- The duty (and in the case of settlement under the vend fee system, the vend fee) on ganja shall be paid direct into the district or sub- divisional treasury, at the rates fixed by Provincial Government from time to time. A licensed retail vendor of a ganja of one district may, with the permission of the Collector of his district, purchase his stock from a warehouse gola in another district, the duty (and vend fee where necessary) being paid either in the district in which the shop is situated, or in the district from which the supply of the drug is obtained. In such cases, the Collector of the district from which the ganja is obtained will, at close of each month, report to the Collector of the district in which the retail shop is situated, the quantity of the drug issued to each shop and the amount of duty and vend fee, if any, deposited. The duty (and vend fee, if any) should be shown only in the returns of the district in which it has been actually credited, gut the quantity of the drug issued should be entered in red ink in the returns of both districts with an explanatory note.93. Issue of ganja.
- Ganja shall be issued from the warehouses in the presence of the officer in charge, or other officer duly empowered in this behalf. The officer issuing the drug shall be responsible that the quantity passed out does not exceed that entered don the duplicate copy of the licence.94. Inspection of ganja golas.
- The ganja warehouses at sadar and sub-divisional headquarters must be inspected by the District Collector once a year, and by the Superintendent of Excise at least once every half year. Sub-divisional Officers are required to inspect the golas under them every half year. The date of each inspection should be noted in column of remarks in the Register in Form No. 7 of Schedule XXXI (S.V-Miscellaneous). A complete report of the remarks by the District Collector should be submitted to the Excise Commissioner in the 1st week of April each year. Copies of inspection reports by Sub-divisional Officers and Superintendents of Excise should he submitted to the District Collector, those of the sub-divisional ganja golas made by the Superintendents of Excise being forwarded by the Sub- divisional Officer to the District Collector with his remarks.95. Verification of stock.
- Inspecting officers should verify the stock in hand and note the condition of the ganja in store, the amount of refuse kept aside and the general state of the warehouse. They should also examine the ganja registers and the treasury receipts with a view to ascertain that duty has been properly levied on all ganja issued. They should note on any unusual fluctuations in the quantities cleared by each vendor, which may indicate that the vendor is selling illicit ganja under colour of his licence.96. No allowance for transit wastage.
- No allowance shall be made on account of wastage of ganja in transit from the producing district to the wholesale warehouse, or from the wholesale warehouse to the shops of retails.97. Retail licences for bhang, collection of bhang or sale or consumption prohibited.
- Licence for the retail sale of bhang are settled by auction with the highest bidder and issued in Form No. 2 of Schedule XXXI (S. IV-Hemp Drugs). The collection of bhang for sale or consumption as an intoxicant is prohibited without a licence.98. Retail licences for charas.
- Licences for the retail sale of charas are settled under the auction system and issued in the prescribed form.99. Import permits for charas.
- A register for permits for the import of charas shall be kept in the sadar Excise Office.100. Report of important seizures of ganja and other hemp drugs.
- The procedure prescribed in Executive Instruction 26 under the Opium Act, 1878 regarding the reporting by Deputy Commissioners to the Provincial Government of important seizures of dangerous drugs believed to be imported into Assam will apply mutatis mutandis to seizures of ganja and other hemp drugs.Chapter III
Settlements
101. Different methods of settlement.
- Various methods of settling shops for the retail sale of country spirit, ganja and opium are now in force throughout the Province and subject to any general or special orders of Government. Excise Commissioner is given considerable discretion in prescribing which particular method shall be adopted in any district or for any particular class of intoxicant. Uptill a few years ago the auction system was almost universal but the wide spread introductions of the vend fee system and the fixation of maximum sale prices together with the restriction of bidding by the advance fixing of maximum reserve prices for shops, have combined to lessen the usefulness of this auction system. Where the system is still in force, however, it is important for officers conducting sales to remember that ordinarily the bidders are the persons who are best qualified to judge what the real profits of a shop are likely to be, and offices should accordingly be careful not to stop the bidding until it has clearly become speculative.102. Minimum and maximum vend fee.
- In proposing the minimum and maximum vend fee at which shop should be settled, Deputy Commissioners and Sub-divisional Officers should take all relevant factors into consideration, remembering that it is the policy of Government to allow every lessee a reasonable margin of profit.103. Tender system-Submission of tenders within specified time.
- Save with the special sanction of the Excise Commissioner, all shops will be settled under the tender system. Each tender must bear a court-fee stamp of Rs. 5, but when amalgamated shops are advertised for tenders, a single stamp will suffice for the amalgamated shops. The tenders, are not transferable from one shop to another. No shop shall be settled with any one 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 tenderers for such a shop; provided that a notice of ten days will be sufficient in such cases.104. Presentation of tenders.
- The tenders must be in such form and contain such particulars as may be prescribed by the Deputy Commissioner. The tenders will be open or sealed tenders as may be directed and will, on the date or dates fixed, be presented personally by the tenderers and received by the Collector or Superintendent of Excise at sadar and by the Sub-divisional Officer (or the Senior Extra Assistant Commissioner) in a sub-division. The officer receiving the tender will thus be in a position to collect at least some particulars about a tender by putting direct questions to the tenderer. The information thus elicited may be noted down on the tender. This will greatly help further enquiries about a tenderer and in some cases may ever obviate the necessity of a further enquiry. The latest date for submission of the tender for each shop be a few days before the date fixed for settlement so as to allow the tenders being examined and classified. The tenders should be treated as strictly confidental and dealt with only by the officers mentioned above.105. Advisory Committee.
- For sadar sub-division of a district, the Deputy Commissioner and for other sub-divisions, the sub-divisional Officers or any officer-in-charge of the district or sub-division, should select Advisory Committees of not more than 5 non-official gentlemen to assist them at the settlement. The invitation to the members of the committee should not be issued earlier than the day before the day fixed for settlement, and all possible steps should be taken to ensure that their names are not divulged. Gentlemen selected to serve on the Advisory Committees should be persons of standing and should so far as possible represent the principal communities in the sub- division. Retired Government servants and other gentlemen whose interest in public life is small should not ordinarily be asked to serve on these Committees.106. Personnel of the Committee.
- In selecting the personnel of the Committee care should be taken to select such persons as may have a distinct sympathy for the advancement of the cause of temperance and prohibition. If their names are made public the members of the Committee are bound to be unnecessarily harassed by prospective vendors. It is of course essential to avoid selecting any gentleman who is known directly or indirectly to have or who is likely to have an interest in any shop or abkari.107. Presence of the Superintendent at settlement.
- The Superintendent of Excise will, as in all other Excise matters, act as an advisor to the officer conducting the settlement and should be present at the time of settlement.108. Consideration of tenders.
- Tenders received from persons in the "Debarred List" (see Department Instructions below) or from foreigners not domiciled in the Province should not he placed before the Advisory Committee for consideration. All other tenders should be considered by the Committee but shop should not be settled with persons of bad character or with persons whom the officer conducting the settlement in consultation with the Advisory Committee, may consider undesirable.Note.-A ganja gola is a shop for the purpose of this rule.109. Settlement of shop on communal basis.
- Settlement of Excise and Opium shop shall have to be made with due regard to communal representation on the basis of district population on the same principle as is followed in the matter of appointments to Government services, preference being given to unemployed educated youth.Note 1.-The Ahom Community should also be considered as a separate community and the settlement shall be made on the basis of district population.Note 2.-If, however, there be no suitable candidate in the communal category of choice, recourse shall be had to the other choice under Instruction 111.110. Settlement of shops by selection from amongst tenderers.
- Settlement of a particular shop shall have to be made by selection from among the tenderers for that particular shop and if the Committee consider that there are no grounds for preferring one candidate to another by drawing of lots.111. Qualification of a tenderer.
- The officer conducting the settlement, in consultation with the Advisory Committee, may however take into consideration other factors, such as the possession by a tenderer of a good moral character, the suitability of a tenderer on other grounds for a particular shop, or the need of breaking up a combination.Note 1.-If any of the sitting lessees is given settlement of a shop he shall share the quota of the community to which he belongs.Note 2.- Relatives of all Government officers who have duties in connection with Excise and Opium settlements are prohibited from bidding for Excise and Opium shops.The term "Government officers" means-112. Working of a shop by the licensee himself.
- Unless otherwise ordered in any particular case by the Deputy Commissioner the settlement of all shops shall be subject to the condition that the licencee will work the shop personally and be personally responsible for its working.113. Tenure of settlement.
- Shops will be settled for one year only.114. Settlement of shops with joint family.
- As a general principle no person shall be allowed more than one shop and persons belonging to the same joint family shall not ordinarily be allowed more than one shop between them.Note.-Amalgamated shops of different kinds will be considered one shop for the purpose of this rule.115. No compensation for closing a shop for temperance or prohibition.
- The tenderer for any Excise or opium shop should know that if he succeeds in getting settlement of any shop and if that 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, he will not be entitled to any compensation in that account.N.B.-Applicability of the instructions to ganja golas but not to foreign liquor, fixed fee licences and in excluded areas. - The above instructions except instruction no. 102 will apply to ganja gola also which is considered as a shop for the purpose of these instructions. They will not apply to foreign liquor and other fixed fee licensees and in the excluded areas.116. Procedure for dealing with cases of debarment of licensees.
117. Selection system.
- Settlements by selection without auction or tenders should only be resorted to in exceptional cases, e.g., when it is necessary to break a monopoly 'ring' by introducing an abkari from outside, and only with the previous sanction of the Excise Commissioner and subject to the principle laid down in Instruction 109, supra.118. Procedure at sale or settlement.
- Where the auction system is in force the licence should be put up to auction separately and ordinarily in the order specified in the notification. A person whose bid has been accepted or with whom a shop has been settled under the tender system must sign his name or if he is illiterate affix his thumb-impression immediately opposite the statement of the fee in the bid book. He is required to pay the advance fee or the security deposit on the day the shop is settled, and on his default to do so, the shop shall be resolved or resettled forthwith with the next best bidder or tenderer, as the case may be; provided that in case of known and respectable vendors reasonable time for payment may be allowed by the Collector on a written petition from the bidder or tenderer Deposits will be returned to persons to whom licence may be subsequently refused for any unsatisfactory report against them or for other reasons. When a licence is knocked down or the result of settlement under the lender system is announced, the purchaser or the settlement holder is liable for any loss that may accrue to Government in case it becomes necessary to resell it for a lower fee, or to resettle it in consequence of his failure to pay the sum payable at the time of sale or settlement. It should be expressly notified by the officer holding the sale that each bidder whose bid and each tenderer whose tender is accepted or subject to this condition in case of his failing to make good his bid or tender and will be liable to pay the loss as provided in Section 35 of the Eastern Bengal and Assam Excise Act. If the bidding for a particular licence be stopped and the sale be adjourned to another day, the bidders for the said licence cannot legally be held to their bids if they wish to withdraw from them.119. Withdrawal of purchaser or person with whom a shop has been settled under the tender system after payment of advance deposit or security.
- If a person whose bid or tender has been finally accepted and who has paid his advance deposit or security applies to withdraw from the transaction before the time comes for opening his shop he may be allowed to do so on forfeiture of the advance deposit or security but without any further penalty. The shop shall then be resold to the highest bidder, or resettled with next best tenderer. In such a case fresh tenders need not ordinarily' be called for and the officer making the settlement may settle the shop with the next most suitable tenderer from among the list of tenderers which was considered by him and the Advisory Committee.120. Refund of advance deposit or security deposit on refusal of licence to purchaser or to person selected.
- If for any reason a licence, after the sale has been held, be refused to the auction purchaser, or person selected under the tender system, the advance deposit or security deposited by him will be refunded.121. Settlement in a lot with another shop requires sanction of Excise Commissioner.
- No shop shall be put up to auction or settled in a lot with another shop unless the previous sanction other Excise Commissioner has been obtained.122. Prohibition of interest in Districts Tripura, Cooch Behar and Bhutan licences.
- Bidders or tenderers for country spirit shops in districts contiguous to Tripura State, Cooch Behar and Bhutan are prohibited from holding any interest, direct or indirect, in liquor shops in those States. Infringement of this condition will result in the cancellation of the licence granted together with any other penalty prescribed under the Act, rules or licence.123. Settlement contingent on no objection from District Magistrate.
- The settlement with the accepted auction purchaser or tenderer is contingent on no objection being offered by the District Magistrate to his character or conduct.124. Presiding officer to guard against combination of bidders.
- The presiding officer must be on his guard against the combination of bidders at the sale. With a view to ensuring healthy competition and to prevent prices being forced down by a few wealthy monopolists, all legitimate means must be taken to ensure the attendance at these sales of bidders from outside of a class willing to take and hold excise opium shop subject to the principle laid down in Instruction 109 supra. Benami transaction must not be permitted. Licences should be granted only to bona fide vendors.125. Names and addresses of purchasers or persons selected to be recorded in bid-book.
- The names and father's names and addresses of vendors to whom licences are knocked down or with whom shops are settled under the tender system should be recorded in the bid-book directly otherwise the bidding or the settlement for each shop ceases. The purchaser or purchasers or the person or persons selected under the tender system should be required to sign the bid-book or affix his or their thumb-impressions thereto immediately after it is settled.126. Result of sales or settlements to be reported.
- The result of the sales or settlements shall be reported to the Excise Commissioner in the prescribed form directly after the conclusion of the sales or settlements, as the case may be, resales or resettlements being reported later separately as each batch is concluded. Settlements effected by Sub-divisional Officers should be reported to the District Collector, who will forward the reports for each sub-division separately to the Excise Commissioner with his remarks, if any.127. Alteration in number of shops requires previous sanction.
- When the sales or settlements have been concluded, no alteration in the number of shops or in the fees paid therefor shall be made without the previous sanction of the Excise Commissioner, or of the Provincial Government or the Governor of Assam, as the case may be, if the sanction has been accorded by them in any particular case.128. Verification of the amount for which different kinds of excise shops are sold or settled money how received.
- Officers presiding at sales of excise shop making settlements thereof should personally verify the total sum for which each class of shops has been sold or settled, and see that the totals as verified in the original lists are entered in the copies submitted to the Excise Commissioner. Officer omitting to do this incur a serious personal responsibility. At the close of each sale-day or settlement the Collector, or Sub-divisional Officer is also required to satisfy himself, by personal communication with the Treasury officer that all amounts due as deposits or security have been paid. As far as possible, sums deposited should be entered in that day's accounts, but when this is not possible amounts paid late are to be kept in sealed bags in the treasury and brought to account the next day.129. Licence to be given to licensee by the Excise Settlement Officer.
- The Collector or Sub-divisional Officer by whom the excise settlement is made is required to deliver each licence to the person entitled to receive it, after satisfying himself that the amount of licence fee payable in advance has been duly paid or the security duly deposited. He shall take his receipt on the counterfoil of the licence. In those cases in which licences are illiterate, and unable to write their names, their thumb impressions should be taken on the counterfoils. The names of the salesmen should be endorsed on the licences as well as on the counterfoils.130. Steamer dining and kitchen car licences.
- In the case of a steamer dining-car or kitchen-car plying or running between this and another Province, the necessary licence which shall have force in both Provinces may be taken out in either Province, and the fee for each such licence shall be credited to the Province in which the licence is taken out. If the licence is taken out in Assam it will be issued by the Commissioner of Excise. Licences for steamer dinning-cars or kitchen cars plying or running only within the boundaries of the Province will be issued by the Excise Commissioner, Assam.131. Register of convictions for drunkenness.
- A register showing the details of all cases in which persons have been convicted of drunkenness and of irregularities discovered in connection with such conviction as well as of the action taken against the licensees for permitting it, shall be maintained in district and sub-divisional excise offices in the prescribed form. This register shall be produced for the inspection of the officer presiding at the annual salts.132. Defaulters' list.
- The Excise clerks at sadar and at sub-divisions are required, on the second and the third day of each month, to submit a report to the Superintendent of Excise and the Sub-divisional Officer, respectively, giving a detailed list of vendors who have failed to deposit the licence free due from them.133. Realization of arrears.
- On receipt of the report, the Superintendent of Excise or the Sub-divisional Officer, as the case may be, should take immediate steps by the issue of notice of demand charged with a process fee of Re. 1 or of a distress warrant, to realize the fee due, and, if necessary, to cancel the defaulter's licence and to resettle the shop. The subsequent realizations made or other action taken should be noted in the column of remarks of the report mentioned above. On the 7th of each month orders should be issued without fail to close all shops the fees of which have not up to the date been paid, and if any defaulting shop is for special reasons permitted to remain open after this date, the fact, with the reasons for the action taken, must be reported to the Excise Commissioner for orders. The order of closure may, with the concurrence of the Superintendent of Police, be issued through the Police. A date for the resale or resettlement of the shop be advertised at the time. Unless there be good reasons to the contrary, the defaulting licence holder should ordinarily be permitted to Government on or before the day fixed for the resale or resettlement of the licence. But if he fails so to deposit the arrears and process-fees which have accrued, the licence should at once be put to auction or resettled.134. Distress warrants.
- The practice laid down in the Assam Land and Revenue Manual for the execution of distress warrants should ordinarily be followed, the Nazir being entrusted with their service, and process fees levied according to the prescribed scale. When necessary such warrants may be executed with the assistance of the Excise Staff.135. Fees to be realised from the defaulter.
136. Appointment of salesmen.
- Each application for the registration of salesmen should be decided on its own merits. It is not desirable that sanction to the mutation or registration of names of salesmen should be accorded mechanically or with undue liberality as experience shows that the appointment of salesmen is often resorted to by licensees in order to cover sub-letting and benami transactions. No hard and fast rule regulating the number of vendors who may be appointed can be laid down, but ordinarily two persons ought to suffice for the working of a shop. Applications for the appointment of salesmen should be referred to the local Excise Inspector or Sub-Inspector for report unless the officer passing orders on the application is personally acquainted with the character of the proposed salesmen. The names of the approved salesmen shall be endorsed on the licenses, under cover of which they are permitted to sell, and also on the counterfoils of such Licences. In the sadar sub-division the Superintendent of Excise is authorised to appoint or dismiss any salesman. In a sub-division the Sub- divisional Officer or the gazetted officer in charge of Excise should pass orders approving appointments and dismissals of salesmen for shops in Sub-division.137. Appointment of lessees' agents.
- In order to guard against the fraudulent removal of intoxicants from warehouses on the plea that they are intended for a shop, licensed vendors of country spirits, ganja and bhang should apply for the registration of persons authorised to take supplies on their behalf. Such applications will be dealt with as in the cases of salesmen and the names of the persons approved as agents will be endorsed on the licences. The officers in charge of warehouses should check this before delivering any intoxicant to a representative of a licensed vendor.138. Supply of opium and intoxicants from other district.-Procedure for payment of duty and vend fee, etc.
- A licensed retail vendor of one district may, with the permission of the Collector of the district in which his shop is situated, obtain his supply of opium or intoxicants, etc. as the case may be, from other districts. In such cases, the vendor of the district in which his retail shop is situated may, with the permission of the Collector, deposit the duty, etc. either (i) in the district in which the opium or intoxicant is to be retailed, or (ii) in that form in which the supply is obtained. In case (i), the District Collector of the issuing district will, in his quarterly return of Excise revenue, show in red ink the quantity of opium or intoxicants issued to the vendors of other districts with an explanatory note, and should also at the end of each month, inform the Collector of the district in which the retail shops are situated, of the quantity issued to each retail vendor of that district. In case (ii), the Collector of the issuing district should, in addition to taking action as above, show in red ink in his quarterly return the treasury price, duty etc. realised from the vendors of other districts, with an explanatory note, and he should similarly report at the end of each month to the Collector of the district in which the retail shops are situated, the amount credited on account of treasury price, duty, etc., received from the vendors of the latter district. The Collector of the District to which the retailer belongs should show in red ink in his quarterly return the quantity obtained from other districts with a note explaining where the treasury price, duty, etc., was realised.The amount realised should be shown only in the return of the district in which it was actually credited but the quantity of opium and intoxicants issued should be entered in red ink in returns of both districts with an explanatory note. The Collector of the district in which the retail shops are situated should, in the event of their closure or of default in the payment of licence fees, ask the Collector of the district from which the vendor obtains his supply to shop the issue of opium or intoxicants to the vendor until further instruction from him.139. Licence register.
- A register of Excise and opium licences in Form No. 5 of Schedule XXXI (Section V- Miscellaneous) shall be maintained in all district and sub-divisional offices.Chapter IV
Prosecution and Fines, Rewards, Secret Service Expenditure and Report of Cases
(I)Prosecution and fines140. Prosecution of vendors.
- Prosecution of vendors for breach of conditions of licences, other than those of serious character, should not ordinarily be resorted to. These cases should be dealt with departmentally as far as possible. For minor irregularities a warning may be given in the first instance. For serious shop offences or where repeated warnings fail to correct a lessee his licence is liable to be cancelled. Attention is, however, called to Section 70 (1) of the Act which provides for compounding such offences.141. Prosecution for not-payment of licence fees.
- A prosecution for the non-payment of licence fees should only be instituted with the sanction of the Excise Commissioner. The proper course is to close the shop until the fees are paid, and on failure to pay promptly, to cancel the licence.142. Punishment or penalty be recorded on the licence.
- Any punishment or penalty imposed on a licensee without forfeiture of his licence whether awarded by a Court or by a Collector under the Act or rules thereunder and any offence compounded by a licensee under Section 70 (1) of the act shall be recorded on his licence.143. Register of misconduct of vendors.
- A register of the misconduct of vendors and their salesmen should be kept in the district and sub-divisional offices in the prescribed form.144. Prosecution for possession of pachwai in excess of legal limit.
- Prosecutions against members of the aboriginal tribes living in the Hills and Frontier Tracts for possession of pachwai in excess of the legal limit should rarely be instituted. Prosecution should only be instituted against such consumers when there is proof of illegal sale of pachwai.145. Procedure in regard to prosecution in Excise and opium cases in Court.
- The following procedure is laid down in regard to the prosecution of Excise and opium cases :146. In cases of illegal possession of intoxicant.
- Magistrates to ascertain whether such articles are excise or contraband.-In prosecutions in regard to illegal possession of intoxicants, prosecuting officers should urge before the Magistrate the necessity of a decision and definite finding on the point whether the articles in question are Excise or contraband, and in any case in which it is doubtful whether opium is excise opium or not, point out that the doubt can be cleared up by sending the opium or a part of it to a Chemical Examiner to Government for analysis. Superintendents of Excise are also competent and authorised to test samples of opium by a confidential method known to them and to testify whether such samples are Assam Excise or contraband opium.Note.-Assam Excise opium is given a special treatment in the opium factory and it is different from all other kinds of opium, whether Excise or contraband. It is thus evident that any opium other than Assam Excise opium is 'contraband' in Assam.147. Gravity of offence to be pointed out by prosecuting officer.
- It should also be urged on the question of punishment in such cases that the illegal possession or sale of contraband intoxicants is a much more serious offence than the mere illegal possession or sale of such intoxicants on which duty has been paid, and that punishment should be inflicted accordingly. It is the duty of the prosecuting officer to make clear to the Court the gravity or the reverse of the offence alleged, so far as the offence affects the Excise revenue.148. Disposal of departmental cases.
- When an explanation of any irregularity on the part of a licensee or salesman is called for with a view to proceedings and is found to be unsatisfactory, an order sheet should be attached to the office copy of the notice and the case entered in the register of miscellaneous cases. When irregularities are detected during inspection the notice may be delivered by the inspecting officer on the spot and a copy signed by the licensee or salesman in token of receipt filed with the record. All papers concerned with the subsequent proceeding should be filed with the record and orders should be recorded on the order sheet.An order inflicting a monetary penalty under Section 70 of the Excise Act, or Rule 46 under the Opium Rules, is one of composition of the offence, and the order should be that the licence will be cancelled, or the offender be prosecuted unless a certain sum is deposited on a date to be fixed. If payment is not made on the date fixed or when any time allowed has passed, the case should be submitted to the Collector for orders as to whether the offender should be prosecuted or the licence cancelled or suspended.A licence can be suspended or cancelled under Section 29(1 )(b) of the Eastern Bengal and Assam Excise Act, 1910, or Rule 45 ( l)(b) of the Assam Opium Rules, 1945, in the event of any breach by the holder thereof, or by any of his servants or Dy any one acting on his behalf with his express or implied permission, or any of the terms of the licence. If the Collector decides to prosecute the offender, he should, unless there are strong reasons to the contrary, suspend the licence. If the offender is convicted the licence should then be finally cancelled under Section 29 (1 )(c) of the Excise Act, or Rule 45 (1) (c) of the Opium Rules. The cancellation should be made after the period of appeal, if any, be allowable has elapsed. Meanwhile the shop should only be provisionally resettled.The prosecuting officer should draw the attention of the Court to circumstances in which the prosecution was initiated, and should press for the infliction of a penalty not less than that proposed to be imposed by the Collector. If the Collector decides not to prosecute, he may, and in serious cases should, cancel the licence, provided that either-149. Credit fines under head "Law and Justice" and of composition moneys under head "Excise-Miscellaneous".
- All fines imposed by the criminal courts under the Excise or Opium Act must, on realisation, be paid into the treasury and credited to Government under the head "Administration of Justice". Sums realised under Section 70 of the Assam Excise Act, or Rule 46 of the Opium Rules or by forfeiture of security deposits should be credited under the head "Excise-Miscellaneous."150. Payment subject to budget provision-Excise and Opium lessees not eligible for rewards.
- The payment of all rewards is subject to budget provision. In no circumstances reward should be granted to lessees of Excise and Opium shops.151. Power of Collector, Deputy Commissioner of Excise and Excise Commissioner to reward informers when no prosecution is made.
- A Collector, Deputy Commissioner of Excise may grant a reward not exceeding Rs. 50 where no proceedings have been instituted against the offender to any person who may give information leading to the detection or prevention of offences by the District and Special Excise staff respectively under the Excise and Opium laws and rules. The Excise Commissioner in similar circumstances may grant a reward not exceeding Rs. 200.152. Rewards permissible where prosecution takes place.
- In cases of prosecution for offences against the Excise and Opium Acts, whether ending in conviction or not, the Deputy Commissioner, Deputy Commissioner of Excise for cases detected by Special Excise staff or Excise Commissioner may grant rewards to persons instrumental in the detection of the offence.Extent to which reward may be granted by the Deputy Commissioner, Deputy Commissioner of Excise and Excise Commissioner. - The Deputy Commissioner of a district and the Deputy Commissioner of Excise are empowered to grant rewards up to Rs. 150 in each Excise case and Rs. 250 in each Opium case. The Excise Commissioner may similarly grant rewards upto Rs. 250 and Rs. 1,000 in Excise and Opium cases respectively. Rewards higher than this, require the sanction of the Provincial Government.153. Principles to be observed in granting rewards.
- The informer should ordinarily get the largest share; the next largest should go to the head of the force making the detection, except where lengthy and intricate detective enquiries have to be undertaken in which case the responsible officer may get the largest share. The Superintendent of Excise whole recommending reward should carefully scrutinise the part played by each officer or outsider. Consolidated rewards should be granted where more than one cases are detected as a result of one and the same raid. In all proposals for distribution of rewards, the claims of the police on account of service rendered by them should be recognised as fully as those of subordinates of the Excise Department.154. Rewards not to be granted in petty cases.
- Rewards should be granted liberally, but only after careful examination of each case. In granting rewards discretion should be exercised in each case, and sanction should be given or applied for, not as mere matter of form, nor only in important cases in which it is necessary to encourage and reward the persons instrumental in detection. In the case of petty offence, e.g., sale of small quantities of fermented tar or manufacture of a small quantity of pachwai, rewards should be sparingly granted, and when granted should be only of nominal amount. This will render possible the grant of larger rewards in cases which are really important. It will depend entirely on the discretion of the Deputy Commissioner or the Excise Commissioner to decide in what cases rewards should or should not be granted. The mere recording of statements of witness or sending up an accused for trial are no more than the ordinary routine duties of an officer and do not entitle him to a reward.155. Officers not eligible for rewards.
- Police officers of or above the rank of Deputy Superintendent, Revenue officers of or above the rank of Sub-Deputy Collector and Excise Officers above the rank of Inspector are not eligible for rewards in Excise or Opium cases.156. Period of appeal to be awaited.
- In a case in which appeal lies against order of the first Court, no rewards should be paid to Government Officers and outsiders in Excise and Opium cases until after the expiry of the appeal time or if an appeal be preferred until the appeal is disposed of.157. Importance of prompt payment.
- Promptness in the disbursement of rewards is of the greatest importance. Collectors should, therefore, arrange for reward in excise and opium cases to be paid as soon as they have been sanctioned. All bills for rewards will be drawn in regular continent bill forms and disbursed through the sadar Excise Office without the intervention of the sadar Nazarat, save that amounts required for payment in a sub-division should be remitted lo the Sub- Divisional Officer, for payment by cash, order or, if the bill is wholly payable at a single sub-treasury, by endorsing the bill for payment at the treasury (see S.O. 113 of the Treasury Rules and Subsidiary Orders made thereunder). The Superintendent of Excise will be held responsible that the bills are correctly and promptly drawn up and that payments are duly accounted for. In sub-divisions the Nazir will be responsible for the prompt disbursement of the amount sent from the sadar Excise Office. The reward money remaining at any one time in the hands of the Head Clerk of the sadar Excise office or (in sub-divisions) of the Nazir should not exceed the security furnished by him.158. Procedure in disbursing rewards.
159. Rewards to police officers.
- Payments of rewards to police officers including village police shall be made either by money order at the expense of the payees or through the Superintendent of Police. In the latter case the amount will be sent in cash with the necessary receipt forms and/or the acquittance roll to the Superintendent with a request for disbursement. The latter will sign the certificate at the foot of the acquittance roll. Any amount not distributed by him within 30 days, will be returned to the Excise Office with the brief reason for non-distribution.160. Acquittance roll to be kept in a guard file.
161. Secret service payments.
- Where there is a grant for secret service work and expenditure is necessary for the payment of expenses of, or rewards to, informers, either before or after the institution of a case, the following procedure should be followed :Money will be drawn from the Treasury by the Excise Commissioner as occasion arises on regular contingent bills. No indication will be given as to the names of the payees or the particulars of the payments. The Excise Commissioner will furnish a disbursement certificate and retain the payee's receipts. This certificate may be furnished on the bill on which the charge is drawn or furnished afterwards in cases where payment has to be made by drawing a bill from the treasury instead of from the permanent advance.162. Forms to be used in reporting cases.
- Every officer should be supplied with the following forms. Officers employed in warehouses have the powers of officers of their rank, and although it is desirable that they should pass on any information which they may receive to an executive officer, since their attendance at Court will interfere with their ordinary duties, they may use them in cases of emergency in which there is no time to communicate with another officer.163. Preliminary report to Collector, of arrest, seizure or search.
- When any officer makes any arrest, seizure or search he must draw up a preliminary report in the barest outline in the prescribed form. The report must be submitted to the Collector through the Superintendent within 24 hours of the arrest, seizure or search. In sub-divisions the report will be sent direct to the Sub-divisional Officer, a copy being at the same time sent to the District Collector through the Superintendent of Excise.The Officer will proceed with his enquiries without waiting for orders on the report but he will be subsequently guided by any orders which may be passed on them. When both opium and intoxicants have been seized two preliminary reports must be drawn up as there will be two cases, one under the Excise Act and the other under the Opium Act. When cases are detected by the special staff a copy should be sent to the Deputy Commissioner of Excise. When the case is one of more than ordinary importance or presents special point of interest or deals with smuggled or contraband articles or when the detecting officer deserves special commendation, the District Collector will forward a copy to the Excise Commissioner.164. Report to Magistrate under the Excise/Opium Act.
165. Final report to the Collector after disposal of a case under the Excise or Opium Act.
- Final report should be drawn up in the prescribed form as completely as possible so as to give a full history of the case.The part taken by each person entitled to reward must be clearly shown. It must be definitely noted in the final report whether the accused person has not been previously convicted.Copies will be sent to the District Collector through the Superintendent in sub-divisional cases, and to the Excise Commissioner in cases of interest or importance as in the case of the preliminary reports to Collectors.The Collector is responsible for making arrangements to ensure that these reports shall reach him promptly. When he considers that a sentence has been grossly inadequate or that an acquittal has involved a failure of justice he should, if he thinks that an appeal would be likely to succeed, take action as provided in the Assam Law Department Manual.Chapter V
Weights, Measures and Instruments
166.
The following tables of English and Indian weights and measures are to be observed :2. pints-one quart,
4. quarts or 6 reputed quarts-one imperial gallon.
8. drams or 26.66 ounces-one quart bottle.
1. dram equivalent to 1/48 part imperial gallon.
4. drams equivalent to 1/12 part imperial gallon.
8. drams equivalent to 1/6 part imperial gallon.
5. tolas-one chattak.
4. chattaks-one powa.
4. powas-one seer.
40. seers-one maund.
167. Indent for European stores.
- The Excise Commissioner is required to submit to the Secretariat his indent for all instruments required from England. The Secretariat will submit it to the Director General of Stores, India Office, London.The stock of all instruments is maintained in the office of the Special Superintendent of Excise, Assam at Gauhati. Application of the supply of instruments should be made by District Officers to the Excise Commissioner, who will issue instructions to the Deputy Commissioner of Excise to arrange for the supply of the instruments required lo the district Excise offices, ordinarily in the course of bis tours, due regard being paid to Instruction 42 above.168. Hydrometers.
- Three full sets of glass hydrometers shall be maintained in each spirit warehouse, viz. two sets for use and one set as a standard, the latter being kept under lock and key.In each district and sub-divisional Excise office one full set of glass hydrometers will be maintained. One pocket set of hydrometer with weights shall be issued to each officer whose duty it is to inspect retail liquor shops.169. Standardization.
- The standard hydrometers in warehouses should be sent annually for check to the Joint Excise and Customs Control Station at Calcutta for re-standardization but if no alterations are recorded after two successive annual standardizations it is unnecessary to send the instrument again (unless there is reason to suspect its accuracy), for a further period of 3 years. At the end of this further period if the instrument again shows no variation it need not be sent again for re-standardisation for another 3 years, but if it shows variation it should be sent annually until no alterations are recorded after two successive annual verifications when the 3 year rule will apply again. The hydrometers in use at spirit warehouses and those with inspecting officers in each district should, as far as possible, be checked by the Superintendent of Excise, in the course of his tours, with the standard hydrometer with him, as well as with the standard hydrometer maintained at the local spirit warehouse.170. Size of hydrometers and test jars.
- The size of the hydrometers supplied will ordinarily be 13½ inches overall i.e., from top of stem to bottom of bulb, and that of glass test jars for use in spirit warehouses 13½ inches x 2⅔ inches. The pocket brass hydrometer set which has got a small glass jar for shop inspection work should be used.171.
Directions as to the care of hydrometers will be found in Instructions 43 and 44 above.172. Gallon measures and dram measures.
- Arrangements will be made by the Excise Commissioner for the supply of copper gallon measure on application. Three full sets of gallon measures will be supplied to each spirit warehouse, viz., two sets tor use and one set as a standard, the latter being kept under lock and key. Officers-in-charge of warehouses should check the measures in use with the standard measures once in each week, and the Superintendent of Excise will check the standard and issue measures at warehouses during the course of his inspections, but not less often than once in each year. One set of dram measures (one each of one dram, four dram and 8 dram measures) will be supplied to each officer whose duty it is to inspect retail shops.Gallon measures which have been declared by the Superintendent of Excise to be unserviceable and incapable of being repaired shall be sold by auction and the proceeds credited into the treasury under the head "Excise-Miscellaneous".173. Register of standardization.
- A register giving details of the standardization of hydrometers, thermometers and gallon measures shall be maintained in each spirit warehouse in the prescribed form.174. Stock and price of dram measures.
Chapter VI
Clothing
175. Supply of uniform to certain classes of officers.
- Superintendents, Inspectors and Sub-Inspectors of Excise shall provide themselves at their own expense with the prescribed articles of uniform. These officers will make their own arrangements for obtaining and making up their uniform; for this purpose they can have an advance as laid down in Instruction 228 below. Rank badges, bottons, etc., must however, be obtained from the Commissioner of Excise or from a contractor appointed by him. Superintendents of Excise will see that the uniforms of all officers subordinate to them are properly cut, fitted and of suitable material and of the prescribed shade of khaki (known as Wigan I).176. Maintenance of suits of uniforms.
- Superintendents, Inspectors and Sub-Inspectors (after confirmation) are expected to maintain three suits of uniform except for head dress, putties, boots and rank badges of which one set will suffice. Until they are confirmed, Sub-Inspectors are expected to maintain two suits.177. Departmental badges and buttons.
- (i) Device for departmental badges and buttons :The monogram "A.E." encircled by a wreath with Imperial Crown above.| Large................. | 35 Lines |
| Medium............. | 30 Lines |
| Small................. | 24 lines |
178. Articles of uniform of Superintendents, Inspectors and Sub-Inspectors.
- The following articles of uniform are prescribed for Superintendents, Inspectors and Sub-Inspectors of Excise :| (Confirmed) | Two stars and letters "A.E." |
| Superintendents (Probationary) | One star and letters "A.E." |
| to be worn on each shoulder strap. |
| Topi | |
| Breeches | |
| Shorts | |
| Trousers | |
| Puttees | As for Inspectors. |
| Stockings | |
| Boots and shoes | |
| Sam Brown Belt |
| Cap | As for Inspectors. |
| Waterproof |
179. When uniforms are to be worn.
- Uniform will be worn on the following occasions :180. Working kits for hot weather.
- During the hot weather instead of tunics and breeches or trousers, working kit consisting of khaki shorts and shirts may be worn by officers, but the rank badges must be worn on the shoulder straps of the shirts.181. Uniform of officers while officiating in superior appointments.
- Officers while officiating in superior appointments may continue to wear the uniforms of their substantive rank.182. Mourning band.
- On occasions of public mourning and when attending funerals, all officers in uniform will wear a piece of black crape, 3½ inches wide, round the left arms above the elbow.183. Watch, chains and trinkets not to be displayed-Medals and medal ribbons.
- Watch chains and trinkets are not to be displayed outside the uniform. Medal ribbons are to be worn on the left breast. On formal occasions the medals themselves will be worn.184. Sale of uniform by officer while leaving the department.
- Officers leaving the department may sell their uniform by private arrangement to other officers in the force.185. Supply of uniform to Jamadars and peons at Government expense.
- Jamadars and peons will be provided with the prescribed uniform at Government expense. Instructions 179 to 183 above as regards the wearing of uniform will also apply to Jamadars and Instructions 179 and 181 to 183 to peons. Their prescribed uniforms are as follows :| Shorts | |
| Puttees | |
| Boots | As for Inspectors. |
| Jersey | |
| Haversack | |
| Kit Box |
186. First kit of Jamadar-Period of life.
- A jamadar will be provided with the following uniform, each article of which should last, as a minimum, the period stated :| Article | Number | Life (in year) |
| Cap | 1 | 2 |
| Coats | 2 | 1 ½ |
| Chevrons | 1 set | 2 |
| Shorts | 2 pairs | 1 ½ |
| Jersey | 1 | 2 |
| Belt | 1 | 10 |
| Boots | 1 pair | 1 ½ |
| Baton | 1 | 20 |
| Haversack | 1 | 2 |
| Puttees | 1 pair | 2 |
| Kit box | 1 | 10 |
| Badges and Buttons | 1 set | 10 |
187. First kit of peons-Period of life.
- Subject to the provisions of Instructions 189 a peon will be provided with the following uniform, each article of which should last, as a minimum, the period stated :| Article | Number | Life (in years) |
| Jumpers | 2 | 1 ½ |
| Shorts | 2 pairs | 1 ½ |
| Pugrees | 2 | 3 |
| Boots | 1 pair | 1 ½ |
| Haversack | 1 | 2 |
| Jersey | 1 | 2 |
| Belt | 1 | 10 |
| Puttees | 1 pair | 2 |
| Lathi | 1 | 20 |
| Kit box | 1 | 10 |
| Badges and Buttons | 1 set | 10 |
188. Sources from which articles to be purchased.
- Articles of uniform for jamadars and peons must be purchased from such sources as may be prescribed from time to time by the Excise Commissioner in accordance with the general policy laid down in the" Rule for the supply of article for the Public Service" in Appendix 10 of the Assam Financial Rules To cover the cost of such purchases as well as of the general maintenance of the kit of jamadars and peons in their district, a budget allotment will be made annually to each Deputy Commissioner.189. Supply of coats and water proofs.
- In addition to the first kits mentioned in Instructions 186 and 187 coats of khaki serge (with orange piping and A.E. buttons) and water-proofs will be provided according to district requirements. The estimated life of a great coat is 6 years and of a waterproof 5 years. (See Instructions 204 also).190. When first kit to be issued.
- A full first kit will be given to-191. Issue of clothing.
- As a rule there should be two general issues of clothing a year, one in November, and one in March, but defects should be made good at any time. A tailor should be engaged to fit clothing at the time of issue.192. Overhauling of kit.
- Every man's kit should be thoroughly overhauled once a year by a tailor at district or sub- divisional headquarters, the tailoring charges being debited to the grant of maintenance of kit. The date of overhaul of the kit should be noted in the Individual Accounts Book in Form No. 2b of Schedule XXXI (Section V-Miscellaneous).193. Liability to bear cost of replacement.
- Uniforms issued by Government remain Government property and a man who negligently looses or prematurely wears out his uniform is liable not only to bear the cost of replacement but to punishment in addition.194. Recovery of cost of uniform lost through negligence.
- All payments recovered from a jamadar or peon under the orders of the Deputy Commissioner or Superintendent of Excise on account of clothing prematurely worn out or lost through negligence should be credited Into the treasury as a "Miscellaneous Excise Receipt" and not used in reduction of charge.195. Responsibility of Superintendents, etc., for state of kits of Jamadars and peons.
- Inspectors and Sub-Inspectors will be held responsible for the state of the kits of all the men serving under them and the Superintendent of Excise for the state of all the kits kept in store at headquarters. Superintendents (including the Deputy Commissioner of Excise) are generally responsible for seeing that the kits are adequate and kept clean and in proper repair. Kit inspections should be held quarterly by Inspectors and Sub-Inspectors. The inspection must be thorough, each article being carefully examined, and any serious defects found being reported to the Superintendent of Excise, who will take suitable action thereon. Superintendents of Excise should inspect all kits at sub-divisions during their inspection of sub- divisional offices. They should also inspect all the kits in the sadar sub-division once a year.196. Jamadars and peons to be trained as to how to put on uniform properly.
- The opportunity of inspections should be taken to see that men's clothing fit them and that they know how to put them properly. Those who do not know should be carefully instructed, pugrees should be bound in an approved manner, chevrons should be neatly affixed in the proper position, belt should be evenly clasped and worn outside and boots should be well blackened. Under-clothing should not be visible at the collar, sleeves or below the skirt of the jumpers. Every effort must be made to ensure that Excise peons are always smartly turned out and this cannot be accomplished unless Excise officers are themselves most particular in this respect. Jamadars and peons must never be allowed to appear partly in uniform and partly in mufti.197. Return of clothing on retirement, resignation, etc.
- Clothing of men leaving the force by retirement, resignation, discharge, dismissal or death should be washed and taken into store and examined by the Superintendent of Excise who will class such articles under one of the following heads, viz. :198. Return of kits by men going on leave.
- The kits of men going on leave for over four months should be taken from them and kept in store.199. Indents for clothing.
- Indents for clothing should be made by the Deputy Commissioner after carefully estimating the requirements of each year subject to the grant received for the purpose.200. Examination of consignment of clothing.
- On the arrival of a consignment of clothing the Superintendent of Excise should be present at the opening of the package, to examine and report on the contents. If he passes the clothing, it will be accepted and entered in the register of receipts. If any articles are unsatisfactory the matter should be reported by the Deputy Commissioner to the supplier and if necessary to the Excise Commissioner.201. Maintenance of register of receipts and issues.
- A register of receipts and issues of clothing and equipment in Form No. 25 of Schedule XXXI (Section V-Miscellaneous) should be maintained in the office. It will be kept in two parts, one for new and one for "serviceable". Each article of "serviceable clothing" taking into stock and entered in the register should be marked with its estimated remaining "life".202. Stamping, etc., of clothing when issued.
- The issues of clothing should be entered in the register as soon as the issues have taken place. Clothing should never be issued except under the written order of the Deputy Commissioner or Superintendent of Excise. All articles of clothing and equipment issued should be stamped or marked with indelible ink with-203. Maintenance of an Individual Clothing Account.
- An Individual Clothing Account will be kept for jamadars and peons in Form No. 26 of Schedule XXXI (Section V-Miscellaneous). This account should show all articles of clothing and equipment issued to them as well as the date of issue and the "life" of each article. It should be corrected from time to time, so as to show exactly what clothing and equipment each man has in his possession.204. Issue of great coats and waterproofs.
- Great coats and waterproofs should be issued in accordance with district requirements. Normally great coats should be issued in November and taken back into store in March, but this may be varied according to the climatic conditions of the district concerned. See Instruction 189 also).Chapter VII
Security
205. Officers from whom security is to be taken and amounts of such security.
- Security will be taken from the following Excise Officers to the amount noted against each :| Rs. | |
| Inspectors | 250 |
| Sub-Inspectors | 100 |
| Distillery and depot Clerks | 100 |
| Officers-in-charge of spirit warehouses where consumption is15,000 L.P5. gallons per annum | 500 |
| Officers-in-charge of spirit warehouses where consumption is15,000 L.P. gallons or less in the year | 250 |
| Excise Head Clerk Cachar | 150 |
| Excise Head Clerk Sylhet | 150 |
| Excise Head Clerk Khasi and Jaintia Hills | 50 |
| Excise Head Clerk Goalpara | 100 |
| Excise Head Clerk Kamrup | 150 |
| Excise Head Clerk Darrang | 200 |
| Excise Head Clerk Nowgong | 150 |
| Excise Head Clerk Sibsagar | 200 |
| Excise Head Clerk Lakhimpur | 250 |
| Excise Head Clerk Special Branch | 100 |
206. Form of security.
- Each officer will execute a security bond in Excise Form No. 12 of Schedule XXXI (Section V-Miscellaneous). Officers are required to give it in Government Promissory Notes or in the form of Post Office Savings Bank deposits. The latter shall be pledged to the Deputy Commissioner. In either case, officers are required to execute bonds in the form referred to above.207. Payment by instalments.
208. Security in land or house.
- House or landed property shall, in no case be accepted as security.209. Promissory Notes where deposited.
- Promissory Notes lodged as security will be endorsed to the Excise Commissioner and deposited with the Comptroller, Assam.210. Return of securities.
- Promissory Notes and Saving Bank deposits lodged as security may be returned after six months from the date of vacation of the office, but security bonds should be retained permanently, or until it is certain that there is no necessity for keeping them any longer.211. Security bonds exempted from stamp and registration fees.
- The security bonds mentioned above are exempted from payment of stamp duty and registration fees.212. Security bonds where deposited.
- The security bonds of all officers will be sent for safe custody to the Inspector General of Registration. They should be in registered covers, and copies on plain paper should be retained in the district Excise Offices for reference whenever necessary.213. Procedure on transfer.
- When an officer is transferred from one district to another, the copy of his security bond and the pass book for his Saving Book security deposit, if any, will be forwarded under registered cover to the Deputy Commissioner of the district to which he is transferred.214. Procedure on promotion.
- When an Excise Officer is promoted to an appointment which requires a higher amount of security, he shall execute a fresh security bond. This is not required in the case of acting appointment.215. Register.
- A register of securities shall be kept in Form No. 81 of Schedule U.Chapter VIII
Leave, Leave Allowance, Service Records, Quarters, Advances, Local Advances and Refunds
(I)Leave and leave allowances216. Leave to Superintendents of Excise.
217. Leave address.
- An officer who is granted leave must communicate his address during leave to the officer granting leave.218. Casual leave: conditions of grant.
| Sanctioning authority | Officers to whom leave may be granted | |
| 1. | State Government | Commissioner of Excise. |
| 2. | Commissioner of Excise | Any officer of the Excise department as in particular theDeputy Commissioner of Excise, Registrar and Office Assistants,Peons, Chowkidar of his office. |
| 3. | Deputy Commissioner. | Superintendent of Excise and Deputy Superintendent of Excise. |
| 4. | Deputy Superintendent of Excise (in place of Sub-divisionalOfficer) | Office Assistants in sub-divisional excise office, ExciseConstables and Head Constables serving within his jurisdiction. |
| 5. | Superintendent of Excise. | Excise Inspectors, Assistant Inspectors, Excise HeadConstables of the district and Excise Constables serving in theSadar Sub-Division, Officer-in-charge of warehouses anddistilleries and office assistants in the Sadar Excise Office orwarehouse or distillery and Departmental Drivers and Handimenand Office peon including Chowkidar. |
| 6. | Deputy Commissioner of Excise | Deputy Superintendent of Excise, Excise Inspectors, AssistantInspectors, Excise Head Constables of Excise IntelligenceBureau, Office staff of his office establishment. |
219. Absence on Gazetted holidays.
- Officers empowered to grant casual leave may also grant to their subordinates leave of absence during holidays.220. Register of casual leave.
- Register of casual leave will be maintained in the Excise office.Note.-For leave salary, travelling allowances and other such matters See Fundamental Rules and Subsidiary Rules framed thereunder and as amended by Government from time to time.221. Maintenance of service books.
222. Short drawal or overdrawal of peons' pay.
- Discrepancies usually occur in drawing the pay of peons in the Excise Department when one is transferred from one district to another. It should be borne in mind that the pay in the Excise Department in Assam is personal and that a man carries with him his own grade pay wherever he may be posted, unless he is promoted or reduced.223. Disposal of service book of an officer retiring before qualifying for pension.
224. Character roll for subordinate officials.
(a)Character rolls should be maintained in Assam Schedule II, Form No. 73 for all Inspectors and Sub-Inspectors of Excise including those serving in the special branch.(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 initialled) and dated.(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 taking 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.(d)Character rolls should be maintained as appendages to the service books, and the two records kept together.225. Quarters for officers-in-charge of warehouses.
- Officer-in-charge of spirit warehouses in contract supply areas shall reside in Government quarter where these have been provided but they will be required to pay house rent in accordance with Fundamental Rule 45-A.226. Free quarters for spirit warehouses peons.
- Peons of spirit warehouses in contract supply areas are entitled to free quarters or house allowances in lieu thereof in places where Government quarters have not been provided.Type plans. - Type plans have been sanctioned for-227. Rates of local allowances.
- The Commissioner of Excise is authorised to sanction local allowances to 3 special Inspectors and 6 Sub-Inspectors of Excise stationed at different localities at a rate not exceeding Rs. 25 and Rs. 15 per month each, respectively; to 2 Excise Jamadars and 5 Excise Peons working on patrol parties at different localities at a rate not exceeding Rs. 4 and Rs. 2 per month each, respectively; to the temporary staff consisting of one Special Sub-Inspector of Excise, 5 Jamadars and 14 peons working on patrol parties at different localities at a rate not exceeding Rs. 15, Rs. 4 and Rs. 2 per month each respectively.228. To whom advances can be sanctioned; conditions of the grant.
- The Commissioner of Excise is authorised to sanction an advance of Rs. 200 in case of a Superintendent of Excise and Rs. 100 in the case of an Inspector or a Sub-Inspector of Excise on his appointment to he service in order to enable him to purchase his kit. These advances, which will bear the same rate of interest as for house building and other advance are payable in twenty monthly equal instalments beginning with the pay for the third month following the drawal of the advance. The interest should be recovered in the manner laid down in Assam Financial Rules 386(4) and 387(3). The officer receiving the advance must furnish to the Comptroller, Assam a certificate that the full amount received has been spent. In cases where the amounts are not fully utilised the savings effected should be at once refunded to Government. To guard against any loss of the Government money advanced a Sub-Inspector of Excise on probation should be required to execute a registered bond with two sureties binding themselves jointly and severally to repay the advance within the stated time.A copy of each sanction should be sent to the Comptroller, Assam for record.229. Remission of excise revenue.
- The Commissioner of Excise is authorised to sanction the remission of irrecoverable excise revenue. Application for such remission shall be submitted to him through the district officer :Provided that without the sanction of the Provincial Government no remission of fees shall be granted on account of excessive or reckless or speculative bidding at auctions.230. Refunds.
- The Commissioner of Excise is authorised to sanction refund of Excise and opium revenue. All refunds should be noted against the original payment in the remarks column of the register in which the payment was noted. An order of refund will remain in force for a period of six months and if the refund be not made within this period fresh sanction must be obtained.231. Power of District Officers and Political Officers to sanction refunds.
- The District Officers and Political Officers are authorised to sanction the refund of security deposit made under Excise and Opium Rules and to grant refunds of Excise and opium revenue which have become due as a matter of right owing to collections having been made by mistake or twice over or similar cases.Chapter IX
Powers and Duties of Officers
232. Commissioner of Excise to be consulted on policy.
- The Commissioner of Excise is to be consulted in all important matters connected with the administration of Excise, and annual and other periodical reports of importance are to be submitted by Deputy Commissioners or Political Officers to the Commissioner of Excise. He should always be consulted on proposals involving any change in principle or policy.233. Inspections by the Commissioner of Excise.
234. Duties of Deputy Commissioners.
- The Deputy Commissioner is primarily responsible for the Excise administration of his district and the control of the district Excise staff. He is required to inspect annually the district and sub-divisional Excise offices, distilleries and spirit and ganja warehouses within his charge, and as far as possible, shops licensed for the sale of opium and intoxicants. A copy of his inspection notes will be forwarded to the Excise Commissioner with notes of action taken on any irregularity noticed therein. The annual settlement of Excise and opium shops situated in the sadar sub-division should always be made by him personally, except in case of his unavoidable absence.235. Sub-divisional Officers.
236. Superintendent of Excise.
237. Maintenance of an inspection book.
- At each district and sub-divisional Excise offices and in distilleries and spirit warehouses in the plains districts an inspection book should be maintained as prescribed in Rule 226 of the Assam Executive Manual.238. Supervisors of warehouses or Excise Officers-in-charge of warehouses.
- Supervisors or the officers-in-charge of warehouses are, for administrative purposes, directly subordinate to the Superintendent of Excise and under the general control of the Deputy Commissioner. They are responsible for the efficient working of the warehouses under their charge and for any loss of Government revenue which may occur owing to mismanagement. They should assist contractors and retail vendors as far as practicable without detriment to the interest of Government. The officers-in-charge are required to report to the Superintendent of Excise all cases in which the stock of spirit falls below the daily minimum prescribed, and they are responsible for seeing that spirit is issued promptly to retail vendors.239. Inspectors of Excise.
240. Sub-Inspector of Excise.
241. Inspectors and Sub-Inspectors are to reside within the circle.
- The Inspectors and Sub-Inspectors of Excise are required to reside within the circle to which they have been posted.242. Special Superintendent of Excise.
243. Special Inspectors of Excise.
244. Special Sub-Inspectors of Excise.
- The Assistant Inspector of Excise under the general control of the Commissioner of Excise and in subordination of the Deputy Commissioner within their local jurisdiction are directly subordinate to the Superintendent of Excise, Deputy Superintendent of Excise and Inspector of Excise concerned. He is responsible for the efficient working of the staff serving under him. He should assist the Inspector of Excise in all matters and obey the instructions given to him by the Inspector of Excise from time to time. The diaries should be submitted weekly to the Superintendent of Excise in the Sadar Sub-division and Deputy Superintendent of Excise in the other sub-divisions, who will after perusal pass necessary orders thereon. The Deputy Superintendent of Excise will send portions containing any important or interesting matter to the Superintendent of Excise or Deputy Commissioner of Excise, as the case may be. His is required to maintain a station diary where the daily movement of the staff and works done by them collectively or individually must be noted. He is required to place the station diary before the Inspector of Excise daily for his examination and action. He must help his subordinates in preparation of travelling allowance bills.All communications intended to be submitted to the higher authorities should be sent through the Inspector.245. Inspection of ganja warehouses.
- Officers, when inspecting ganja warehouse, should verify the stock in hand and note the condition of the ganja in store, the amount of refuse kept aside and the general state of the warehouse.246. A cash book to be maintained by every Excise Officer.
- Every Excise Officer through whose hands any Government money may pass shall maintain a cash book in Form No. 48 of Schedule II and every officer who disburses pay or travelling allowance shall maintain an acquittance roll in Form No. 9 of Schedule 111 in which the signature of payees shall be taken, receipt stamps being affixed when the sum paid exceeds Rs. 20.247. Inspection of country spirit shops.
- In inspecting retail country spirit shops it will be the first duty of the inspecting officers to prove the strength of all spirit found in a retail vendor's shop and next to ascertain whether the quantity agrees with that shown in the shop accounts. In considering any variation between the strength of spirits ascertain in the shop and the strength recorded on the barrel ticket allowance must be made according to Rule 303 of the Assam Excise Rules. Any serious variation indicating dilution must be at once reported to the Deputy Commissioner or Sub-divisional Officer, as the case may be, and the diluted spirit should be attached. A sample bottle should be sent to the nearest warehouse for testing the strength with the standard set of hydrometers and the barrel, cask or drum containing the diluted liquor should be carefully sealed and left at the shop. If it is found in the warehouse that the liquor has been diluted the lessee should be proceeded against but if the strength be found in order the attached liquor should be released and made over to the lessee. It should be borne in mind that standard set comprise of large size glass hydrometers and.so at least a quart of liquor should be sent as sample for testing the strength at the warehouse. Excise Officers should, from time to time check the capacity of the drum measures kept at the shop with the standard measures in their possession.248. Enquiry about diluted liquor, retail price, etc.
- They should also make careful enquiries to ascertain of diluted liquor as sold, and into the retail prices, and satisfy themselves regarding the observance of the maximum prices at which liquor is being sold, if such are fixed.249. Relation of Excise Officers with police officers in cases of offences against the Opium and Excise laws.
250. Police assistance in carrying out raids.
- (i) In all cases in which it is decided that armed police should accompany the raiding party, the strength of the armed police will be fixed by the Superintendent of Police in consultation with the Deputy Commissioner/Sub-divisional Officer and the Excise authorities. The Superintendent of Police will also detail a reliable officer-in-charge of the armed police party, including unarmed police, if any who will remain in charge throughout the raid and will be responsible for the disposition of the entire Excise and police force, which should be made after due consideration of the surroundings of the houses 4o be raided and of possible resistance. He will work in close co- operation with the responsible Excise Officer and when posting his party will pay due attention to the requirements of that officer in carrying out the necessary house searches.251. Photographs of professional opium smugglers.
- It is desirable that there should be on record photographs of professional smugglers. In giving effect to this proposal the instructions noted below should be followed :252. Use of handcuffs or ropes in securing prisoners.
- Excise Officers effecting arrest or escorting prisoners should observe the principles laid down for police offices viz. Rules 213 and 214 of Assam Police Manual, Part V, 1932. It must however be borne in mind that persons arrested in Excise Offence are frequently of a class which may reasonably be expected to attempt escape, and if the Excise Officer considers that this is likely he has discretion to use handcuffs even in bailable cases.253. Passes for free access to railways.
- On the requisition of the District Superintendent of Excise or the Deputy Commissioner of Excise, as the case may be, periodical permits for free access to the Railway Station and to stationary trains of the Bengal and Assam Railway, Eastern-Bengal Railway, and Dibru Sadiya Railway will be issued by the Traffic Managers of those Railways to Inspectors and Sub-Inspectors of Excise of the district and special staff including their peons. In order to ensure harmonious working with the railway staff, Excise Officers of the district staff and special branch whose duties are likely to take them into railway premises should be careful to apply for those permits and also to apply in good time for their renewal.254. Attachment and sale by a civil Court of intoxicants.
- Under the provisions of the Civil Procedure Code a civil court has power to attach and sell any stock-in- trade of a judgement debtor for the realisation of his dues. But as the possession of an intoxicant above the prescribed limit is forbidden by law except under a permit from the Collector the sale of all intoxicants under attachment will necessarily require the Collector's intervention. In such cases the civil Court will ordinarily ask the Collector to arrange for the conduct of the sale.Chapter X
Registers, Returns and Reports, Accounts, Miscellaneous and Records
255. Sadar Excise office registers.
1. Bid book.
2. Comparative consumption of opium.
3. Register of chalans.
4. Register of convicts.
5. Register of cases.
6. Register of comparative statement of country spirit issued from Excise warehouse to each retail shop (in contract supply area).
7. Register of certificates for the issue of country spirit.
8. Register of conviction for drunkenness.
9. Register of misconduct of vendors.
10. Register of security deposits of vendors.
11. Register of distress warrants.
12. Defaulter's lists.
13. Register of ganja and sidhi warehouses.
14. Register of licences.
15. Register of comparative issues of ganja.
16. Register of daily quantity of opium passed out.
17. Register of stock account of opium.
18. Register of receipts and issues of uniforms.
19. Register of individual clothing account.
20. Register of imports of ganja/sidhi into warehouse.
21. Stock account of ganja/sidhi golas.
1. Acquittance roll.
2. Bill book.
3. Index register.
4. Register of casual leave.
5. Register of locks and keys.
6. Register of Court-fee stamps.
7. Register of letters issued.
8. Register of letters received.
9. Register of petitions.
11. Register of receipts and issues of forms.
12. Register of stores.
13. Register of security.
256. Sub-divisional Excise office registers.
1. Comparative statement of issue of country spirit to each retail shop.
2. Defaulter's lists.
3. Monthly return of ganja.
4. Stock amount of ganja golas.
5. Register of cases.
6. Register of convicts.
7. Register of certificates for the issue of country spirits.
8. Register of convictions for drunkenness.
9. Register of security deposits of vendors.
10. Register of daily quantity of opium passed out.
11. Register of distress warrants.
12. Register of misconduct of vendors.
13. Register of ganja warehouses.
14. Register of comparative issues of ganja.
15. Register of import of ganja.
16. Register of stock account of opium.
17. Register of licences.
1. Index register.
2. Register of locks and keys.
3. Register of Court-fee stamps.
4. Register of letters issued.
5. Register of letters received.
6. Register of petitions.
7. Register of stores.
8. Register of leave.
9. Register of issues and receipts of forms.
10. Register of security.
257. Warehouse registers.
- A complete of registers to be maintained in the warehouses under the contract supply system, will be fund in the Chapter on Spirit warehouses (See Instruction 63).258. Register of chalans.
- The register of chalans is prescribed for use in Sadar offices only. It is a register of chalans for all payments made to the treasury (including sub- divisional treasury) on account of Government dues in respect of opium and intoxicants. Such payments should be made and be dealt with in accordance with the following procedure :259. Sub-divisional chalans.
- The following procedure should be adopted in dealing with sub-divisional Excise chalans :| Date | Serial number of chalans | Total amount of excise receipts | ||
| Rs. | as. | p. | ||
| 24th June, 1898 | 135,137, 140, 145 to 150 | 466 | 10 | 3 |
260.
The following returns and reports are prescribed and are to be submitted :As shown in the tabular statement below :| Sl. No. | Name and Report of Return | Whether monthly, quarterly, annual or occasional | From whom due | When due to Excise Commissioner | When due to Government or any other officer | Remarks |
| 1. | Diaries of the Superintendent of Excise | Monthly | Deputy Commissioner | - | - | |
| 2. | Absentee statement of Excise Inspectors and Sub-Inspectors | Monthly | Deputy Commissioners and Political Officers | 7th of the following month | To Comptroller, 14th of the following month | |
| 3. | Statement of receipts | Monthly | Comptroller, Assam | by the 10th of the following month | - | |
| 4. | Statement of Expenditure under "8. Provincial Excise" | Monthly | Deputy Commissioners and Political Officers | By the 3rd of the following month | To Comptroller, Assam by the 25th of thefollowing month | |
| 5. | Return showing the minor works allotment | Monthly | Ditto | By the 3rd of the following month | To public Works Department Secretariat | |
| 6. | Monthly issues of opium | Monthly | Ditto | By the 7th of the following month | To Government by the 15th of each month | |
| 7. | Return showing the opium smuggling cases | Monthly | Ditto | Ditto | Important cases to be reported to Government | |
| 8. | Return showing the issue of country spirit and ganja | Monthly | Deputy Commissioners and Political Officers | By the 7th of the Following month | To Government by the 15th of the following month | |
| 9. | Return showing the position of foreign liquor in the AssamDistillery | Monthly | Distiller through the Deputy Commissioner | Ditto | ||
| 10. | Statement showing the issue of foreign liquor | Monthly | Ditto | Ditto | - | |
| 11. | Return of stock taking of country spirit in Excise warehouses | Quarterly | Deputy Commissioner | January, April, July and October | To Government by the 15th of the following month. | |
| 12. | Return showing the imports and exports of opium and otherdangerous drugs (Form A (GL) | Quarterly | Deputy Commissioners and Political Officers | 1st January April, July and October | To Central Board by 1st week of January, April,July and October | |
| 13. | Return showing the issue, cancellation etc., of opium passes | Quarterly | Ditto | Ditto | To Government 15th January, April, July andOctober | |
| 14. | Return showing the detections by the Excise Preventive staff | Quarterly | Ditto | Ditto | - | |
| 15. | Report showing the number of various vacancies etc. | Quarterly | Liquor Contractor | 1st January, April, July and October | To Government 15th January, April, July andOctober | |
| 16. | Quarterly statement showing the import of medicinal and toiletpreparations and perfumes containing India made spirit togetherwith export passes | Quarterly | Deputy Commissioners and Political Officers | At the end of each quarter to which the passesrelate | To Government 15th January, April, July andOctober | |
| 17. | Quarterly statement showing the import of India made foreignliquor from other Provinces together with export passes | Quarterly | Ditto | 7th of the second month following the quarter. | - | |
| 18. | Return of memorials and petitions withheld | Half-yearly | Ditto | 1st April and 1st October | To Government, if even the return is blank | |
| 19. | Indent of opium | Annual | Ditto | 15th December | To Opium Agent, Ghazipur | |
| 20. | Statement of contract grant expenditure and requirements | Annual | Ditto | 15th April | - | |
| 21. | Return of Excise charges | Annual | Ditto | 15th April | - | |
| 22. | Yearly return of import, export and consumption of ganja andsidhi | Annual | Ditto | 15th April | - | |
| 23. | Annual Excise return | Annual | Ditto | 30th April | ||
| 24. | Excise administration report | Annual | Deputy Commissioner and Political Officers | 1st June | To Government 1st August | |
| 25. | Confidential character roll of gazetted officers employs inthe Excise Department | Annual | Deputy Commissioners | 15th February | To Government 15 March | |
| 26. | Budget estimate or expenditure | Annual | Ditto | 15th September | To Comptroller and Secretariat, 5th October | |
| 27. | Budget estimate of receipts | Annual | Ditto | 15th September | To Secretariat, 10th October | |
| 28. | Detailed statement of permanent establishment of ExciseInspector and Sub-Inspectors as it stands on the 1st April | Annual | Ditto | 20th April | To Comptroller 15th May. | |
| 29. | Detailed statement of permanent non-gazetted establishment ofthe office of the Commissioner of Excise | Annual | To Comptroller, 15th May | |||
| 30. | Settlement proposals | Annual | Deputy Commissioners and Political Officers | 1st December | ||
| 31. | Indent of European stores | Annual | Ditto | 1st July | To Government (No date fixed) | |
| 32. | Estimated cost of stores required from England | Annual | Commissioner of Excise | To Government 1st August | ||
| 33. | Return showing the expenditure of the Excise warehouses oncapital account and on repairs | Annual | Executive Engineers | 10th July (to be called for) | ||
| 34. | Summary of information in regard to the traffic in opium andother dangerous drugs (for callendar year) | Annual | Deputy Commissioners and Political Officers | 20th January | To Government, 1st February each year | |
| 35. | Return showing issue, cancellation etc. of opium passes | Annual | Ditto | 15th April | Ditto in May | |
| 36. | Indent of Forms | Annual | Deputy Commissioners of Excise | 15th July | To Government 31st July | |
| 37. | Indent of stationery | Annual | Ditto | 15th October | To Comptroller stationery 1st week of December | |
| 38. | Return of permanent advance | Annual | Ditto | 7th April | To Comptroller 15th April | |
| 39. | Return showing the deduction of Income-tax | Annual | To Income-tax, Officer, Shylhet, 15th April | |||
| 40. | Statement showing the sanctions given for the recovery of theactual cost of conveyance during each calendar year | Annual | To Government (Finance Department) | |||
| 41. | List of new schemes | Annual | Deputy Commissioners | 1st August | To Government (Finance Department) 1st October | |
| 42. | List of passed and unpassed schemes | Annual | Deputy Commissioners | 1st August | To Government (Finance Department 1st November) | |
| 43. | List of minor works | Annual | Ditto | Ditto | Ditto, 1st December | |
| 44. | Estimates of advances for house buildings, etc. | Annual | Deputy Commissioners and Political Officers | Ditto | To Government 1st October | |
| 45. | List of vendors published departmentally | Annual | Ditto | January | ||
| A(L) | Annual | To Government 1st February | ||||
| C(1) (GL) | Annual | Ditto | ||||
| 46. | C(2) (GL) | Annual | Ditto | |||
| E(GL) | Annual | Ditto | ||||
| D(GL) | Annual | 1st April | ||||
| 47. | B(L) | Annual | 15th June | |||
| 48. | B(G) | Annual | 15th November | |||
| 49. | Indent of contract forms (non-standarised forms) | Annual | 1st week of January | |||
| 50. | Report relating to the traffic in opium and other dangerousdrugs | Annual | Deputy Commissioner of Excise | 15th April | 1st June each year | |
| 51. | Supplementary estimates of import of drugs | Annual | Deputy Commissioner | 15th September each year | ||
| 52. | 1st of drugs smugglers in Assam | Annual | Deputy Commissioner of Excise | 15th January | To Government as soon as possible after eachcalendar year | |
| 53. | Stock of confiscated cocaine | Annual | Deputy Commissioner | 1st May | To Government 1st June | |
| 54. | Return of B(L) relating to Khasi States and the Manipur State | Annual | Political Officer, Khasi States, Political Agent,Manipur | 1st April | To Governor's Secretary 1st June | |
| 55. | Statistical Form B(L)-Item IV (vide IX 5/38-39) | Annual | To Government in April (on or before 15th April) | |||
| 56. | Inspection reports (sadar and sub-divisional Excise Offices,Excise warehouses distilleries and ganja golas) | Deputy Commissioner | Within 15 days of the date of inspection | |||
| 57. | Ditto of Excise Commissioner | To Government within 7 days of the date ofinspection |