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State of Assam - Section

Section 72 in Instructions Relating to Liquor

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all the headings in this register must be filled up with the required particulars :(i)Whenever any spirit is to be withdrawn from a cask entered in this register the officer-in-charge of the warehouse will take the "Cask-gauging Register", and enter therein the particulars of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has occurred since the last issue must be noted in red ink in columns 29, 31, 33, etc., immediately below the quantity withdrawn.(ii)The columns in this registrar are to be used consecutively, irrespective of the number of the cask. The L.P. gallons withdrawn must then be entered at once on the "Issues" side of the "Register of casks received, etc."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which is found to be leaking should, of course, be emptied at the earliest opportunity.(iii)When all spirit has been withdrawn from a cask it should be grogged at once in accordance with the instructions and the quantity of water added should be noted in the spaces provided in the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.
(4)General Instructions for the Sale of Country Spirit Under the Canteen SystemNote.-The system was introduced mainly to control liquor consumption and to prevent distillation or sale of illicit liquor and sale of pachwai (Laopani) in or in the vicinity of tea estates, with the co-operation of the garden managers. It is also the object to obviate as far as may be the evils attending on the drink habit among the labouring classes. The system will not cost the gardens anything nor the garden managers will have any direct control over the shop although it will be open to them to exercise a considerable latitude in the details in the details of management such as adulteration, short measure and drunkenness. The licensee will be selected by the Deputy Commissioner and the spirit will be taken from a warehouse. He will have to pay Government the duty, vend fee and cost price for the spirit issued and in return he will get a rebate as full reimbursement of wages of all persons employed at the canteen and as a payment of rent for the canteen premises, cost of carriage of liquor and such other incidental expenses connected with the opening of the canteen shop.