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State of Assam - Section

Section 73 in Instructions Relating to Liquor

73.

The following instructions will be observed in the canteens for the sale of country spirit:
(1)Duty, vend fee and cost price. - Under the canteen system duty on and vend fee and cost price of country spirit shall be paid in arrears within the first week of each month.
(2)Transport of spirit. - No spirit shall be removed from the Excise warehouse except to the canteen premises and under cover of a duplicate copy of the pass granted by the Collector. On each occasion on which the licence requires to take spirit from the Excise warehouse, he shall apply in writing to the Collector for permission to do so stating clearly in the application the name of the warehouse from which the spirit is to be taken, the quantity and strengths of the liquor in terms of 30 U.P. and 60 U.P. and the name of the agent, i.e., the transporter.
(3)Passes. - The Collector shall then issue a pass in quadruplicate in the prescribed form authorising the issue and transport of spirits from the excise warehouse to the canteen premises. The original copy of the pass shall be retained in the Excise Office. The remaining three copies, shall be made over to the licence holder or his agent, i.e., the transporter as named in the application to present to officer-in-charge of the Excise warehouse who will issue spirits after making necessary endorsement on the duplicate copy of the pass. The triplicate copy will then be made over to the contractor or his agent and the quadruplicate copy should be filed in the warehouse, an extract from the register of issues being sent on the same day to the officer-in-charge of the sadar or sub-divisional Excise office.
(4)Source of supply of liquor. - Country spirit required for a canteen should always be taken from the same warehouse. If for any special reason it is necessary to allow an exception to this rule and to permit the licence holder to change the place of supply temporarily, care should be taken to get back the quadruplicate copy of the pass from each of the issuing warehouse before the calculation of the amount of dues from the licensee is taken up.
(5)Duplicate pass. - The duplicate copy of the pass shall accompany the consignment of liquor, and must be produced by the transporter in the requisition of any Excise Officer of or above the rank of Sub-Inspector or any other officer specially authorised in this behalf by the District Collector, who may at any time, examine such consignments.
(6)The following instructions shall be observed for keeping the accounts :
(a)Accounts. - The licensee shall pay into the treasury or sub-treasury the duty, cost price and vend fee (less rebate, if any), within the first week of each month for the quantity of spirit issued to him in the previous month. The challan shall be prepared in triplicate. One copy will be kept by the treasury and the two remaining copies after completion shall be presented by the licence-holder or his agent to the officer-in-charge of Excise at the district or sub-divisional headquarters who will return one copy to the presenter and retain the other copy in his office for necessary entries in the register concerned.
(b)A detailed account of demand and collection of the amount due from the lessees under the canteen system shall be maintained in the excise office in the following form :
Register of Demand and Collection on account of country spirit licences settled under the canteen system
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
                   
N.B. - Monthly totals should be struck in red ink at the end of each month.Immediately after the last day of each month the Excise clerk shall submit the register of accounts to the officer-in-charge of Excise. Very great care should be taken to ensure the correctness of the figures of issues and the amount due from the licensee. It is therefore advisable that the Excise Superintendent should, as soon as possible, after the first week of each month, examine the accounts and certify the correctness of the same and take immediate action for the prompt realisation of the dues, if not paid by 7th of the month.
(c)The details of the figures relating to demand, collection, rebate, if any, and issues to the canteens should be shown separately in table V of the quarterly returns. The amount of duty and vend fee calculated on April issues should be treated as the demand for May, that on the May issues as the demand for June and so on till February. The dues for March issues will be shown as an arrear in the quarterly and annual returns, but will of course be collected and deposited by the 1st week of April.
(d)Form of licence. - The register of accounts prescribed in Clause (b) should be treated as B Class papers and preserved for 12 year.
(7)Supervision of canteens. - The Superintendent of Excise and officers under him should supervise the canteen carefully and give necessary instructions to the licensee for the proper management of the canteen.
(8)The licence shall be issued in Form No. 7 of Schedule XXXI (Section II-Country Spirit).
(5)General Instructions for the Sale of Country Spirit Under the Lessee Manager SystemNote.-(1) The main object of devising this sort of arrangement for sale of distillery liquor is to counteract the evil of illicit distillation and to control as far as possible excessive drinking among the labour force of crude liquor containing deleterious matter by providing for them a legitimate and convenient source of supply where they can be assured of getting good liquor scientifically prepared under proper supervision in a licensed distillery and of assured-strength and weight. Under this system a liquor shop is started in a tea garden for supply of liquor ordinarily to the garden labour force only, with the previous approval and consent of the garden manager. A lessee or shop manager is appointed by the Deputy Commissioner in consultation with the garden manager on the latter's nomination and this lessee works the shop according to the instruction given below under the direct supervision of the garden manager. The lessee manager receives a fixed margin of profit as wages of management in addition to the actual expenses of the shop. Under this system the garden manager, with a view to check drunkenness can control scale by allowing one quart bottle of liquor only per head per diem. The garden manager, although he can supervise and control the working of the shop, is not saddled with any extra burden or particular responsibility and in this respect the system has an advantage over the canteen system. As the lessee-manager system is the best and most peaceful means of solving the liquor problem in the tea garden areas and as both Government and the tea industry are anxious to avoid raids in tea gardens as far as possible for fear of upsetting the labour force, the system may be adopted in tea garden areas where supply is necessary and such an arrangement possible.The instructions and conditions below explain fully the details of the lessee-manager system.
(2)The manager of the garden will have general control over the management of the shop and subject to the approval of the Deputy Commissioner he can-
(a)select a site for the shop ;
(b)nominate a lessee-manager ;
(c)fix the hours of sale ;
(d)fix the quantity to be sold to one person in one day, and not exceeding one reputed quart bottle per head per diem ;
(e)restrict sale of liquor to employees of his garden or concern only ;
(f)close the shop on certain days, e.g., pay day ; and
(g)in case of urgency suspend sales in the shop for a day or two in anticipation of the Deputy Commissioner's approval but he should communicate to him the grounds for suspension without delay.
(3)He is expected to see that the shop is managed well and according to the conditions of the licence.
(4)He is to let out a small plot of land for the shop at a nominal rent of Re. 1 per annum and allow a right of way to the lessee-manager and his employees for the conveyance of liquor through the garden roads.The leasing of the plot of land may be made by the garden manager by a letter to the Deputy Commissioner or Sub-divisional Officer, as the case may be, agreeing to let out the land on a rent of rupee one per annum, instead of formal lease for the purpose.
(5)The plot of land required for the liquor shop will not be open to the public except with the manager's consent.
(6)He is expected to help, as far as convenient to him, with garden lorries or trollies for the conveyance of liquor on payment.
(7)He may, if convenient, build a shop house for which rent will be paid at 15 per cent per annum on the actual cost of construction or alternatively allow the lessee-manager to build his own shop house on the land allotted to him.
(8)A lessee-manager shall be under the general control of the tea garden manager who if dissatisfied may move the Deputy Commissioner for his transfer.
(9)He is to give one month's notice before abolishing the shop and to allow a further one month's time for the removal of the shop house when it is abolished.