Section 1061 in Rules under the United Provinces Excise Act, 1910
1061. Sales register to be maintained.
- (20) Registers of daily sale proceeds of country spirit, hemp drug and opium (excise and medicinal preparation) shall be in Forms S.M. 11, S.M. 12 and 13 respectively. These registers shall be maintained carefully by the Head Salesman/Salesman who shall enter the daily accounts immediately before closing the shop.Procedure for deposit of sale-proceeds. - The Collector shall fix the dates whereon the Sales-proceeds of intoxicants or opium/medicinal opium at each shop shall be deposited in the treasury or sub-treasury or the Head Salesman or the Salesman, as the case may be. In case the sale proceeds exceed the amount of security furnished by the Head Salesman/Salesman/Assistant Salesman at any time before the date fixed for deposit, the Head Salesman/ Salesman/Assistant Salesman shall deposit the same in the treasury or sub-treasury, immediately. The sale proceeds shall be deposited in treasury challan Form No. 209 to be credited to head '10-State Excise Receipts' showing the various amounts to be accounted for under the following sub-heads :(i)Cost price including charges for pilfer proof caps and labels.(ii)Duty.(iii)Licence fee (sale price Minus issue price will be considered to be licence fee).In case of country spirit, charges for pilfer proof caps and labels from customers shall be added to the cost price of spirit sold and the total amount deposited in the treasury under sub-head (i). The price of bottles will not be deposited into the treasury on fixed dates or at regular intervals but shall be utilized in making refunds for empty bottles received from the customers. The Excise Inspector of the circle shall carefully scrutinize the working of the shop and form an idea of the amount of money required to be kept in hand for refund of price of empty bottles. Any surplus amount accumulated under the head 'Price of Bottles' shall be deposited by the Head Salesman/Salesman immediately at the close of the month into the treasury or sub-treasury under the head '10-State Excise Receipts-Miscellaneous'. The amount so deposited shall be entered in the remarks column of the register along with the number and date of the treasury receipt which shall be produced for verification before the inspecting officer at his next inspection.
