Section 70A in The Rajasthan Distilleries Rules, 1977
70A. [ [Inserted by GSR 74, Published in Rajasthan Government Gazette Part IV(Ga), dated 9-1-86, page 240 [9-1-86].]
With the previous sanction of the Excise Commissioner Country Spirit of Indian Made Foreign Spirit intended to undergo the process of maturing may be stored, without prepayment of duty, in casks/vats in a room within the distillery enclosure specially set apart and used only for his purpose and secured under the double lock of the officer-in-charge and the licensee. The spirit for maturation may with the special permission of the Excise Commissioner, be kept in wooden vats and in spirit store- room, which shall for the purposes of this rule be deemed to be matured spirit warehouse. Deposits in and withdrawals from the warehouse will be governed by the following rules:(1)An application for the removal of country spirit or Indian made foreign spirit from the store-room to the matured spirit warehouse must be made in writing to the officer-in-charge. The application on presentation, must specify the serial number of each cask/vat and before removal takes place, must be completed by specifying for each cask/vat its full capacity the quantity and strength of the spirit it contains.(2)Removals may be made at any strength not below the strength prescribed for the issue of spirit.(3)No cask/vat of less than 36 litres capacity shall be removed for deposit in the matured spirit warehouse.(4)In preparation for removals, the rate or weight empty, of each cask/vat must first be ascertained, the cask/vat thereafter filled to the bunghole with the spirit intended for removal or the capacity determined in the manner prescribed by the Excise Commissioner.(5)All particulars of gauge and proof must be recorded at the time of removal in the appropriate columns of the warehouses register (in Form R.D. 10-B) instead of on the pass, as in the case of ordinary issues. The quantity removed (in proof litres) will be shown as transferred to the warehouse in the appropriate column of the issue register (in Form R.D. 10-A) but it is important that the removal should not be classed with the issue.(6)On the outside of the heads of every cask/vat removed from the storeroom for deposit in the matured spirit warehouse must be legibly printed with oil colour the progressive number of the cask vat beginning with number one on the 1st April in each year, also the financial year in which the deposit is made, and the full capacity to the nearest tenth of a litre.(7)No pass will be necessary to cover transport from the spirit store-room to the matured spirit warehouse, but the distiller will have to declare the period for which be intended to keep the quantity of spirit for maturation.(8)Immediately preparation for removal has been completed the officer-in-charge must see the cask/vat or casks/vats safely deposited in the warehouse.(9)Each cask/vat deposited in the warehouse must be closed with a bung of hard wood, fitted flush with the outside of the bung stave. The licensee may, in his discretion, insert a spigot into the hard wood bung, to serve as a safety valve.Cask/vats must be so arranged in the warehouse as to allow easy access to them, in order that a correct account of their concents may be taken at any time and leakages may be readily discovered.(10)It will be unnecessary to take account of the spirit in stock in the matured spirit warehouse monthly as in the case of spirit in the store rooms. The stock of spirit in the warehouse will invariably be the total quantity in proof litres as shown in the warehouse register in Form R.D. 10-B. The officer of the Excise Department at their periodical visits should however check the quantity of spirit in a few of the casks/vats in the warehouse and record the result briefly in the warehouse register in Form R.D. 10-B, where they find that the deficiency is in excess of the scale prescribed under sub-rule (5) of rule 4 of Rajasthan Stock Taking and Wastage of Liquor Rules, 1959 they should enquire into the cause and satisfy themselves that no illicit abstraction from the cask/vat has occurred. The officer- in-charge will be responsible that casks/vats while in the warehouse are not tampered with, unless in his presence, for necessary repairs, or for examination of the spirit by the officers of the Excise Department, the licensee or his manager. The Officer-in-charge should make, each month, a careful inspection of the apparent condition of each cask/vat lying in the matured spirit warehouse and arrange for the immediate transference of the contents of a cask found leaking. The result of each inspection should be briefly recorded in the warehouse register in Form R.D. 10-B and a note that the usual inspection has been made, should also be entered in the Officer-in-charge's diary in Form R.D. 5.(11)Wherever cask/vat can be transferred to the new cask/vat whose full capacity has been first ascertained, which must be marked the same number similar to the old one in the presence of the Officer-in-charge of the licensee. The note of such transfer will be made in the warehouse register.(12)No removal of part of the contents of a cask/vat is permitted from the warehouse to the store-room.(13)Removal will be made from the warehouse to the store-room on the written application of the licensee specifying the progressive number of the cask/vat, the year when it was deposited in warehouse and (on its removal) the allege quantity and strength.(14)On receipt of licensee's application, the Officer-in-charge will after taking account of the spirit is the cask/vat by mean of bung rod in the manner prescribed by the Excise Commissioner, see the cask/vat removed to the store-room from which the issue of matured spirit will be made under the ordinary rules and procedure. The actual quantity of spirit in proof litre removed from the warehouse to the store-room will be recorded in the ware-house register as passing into the stock of the latter.(15)The deficiency allowable during the period of storage in the warehouse is calculated according to the scale prescribed under the Rajasthan Stock Taking and Wastage of Liquor Rules, 1959. In the event of the deficiency being in excess of the prescribed scale, the officer-in-charge will make a brief report in the ware-house register in Form R.D. 10-B on the condition of the cork on delivery i.e. "no apparent cause" in cases where the cask/vat is in apparently sound condition, and a few brief remarks where such causes as leaks defective stages, broken hoops, porous wood, etc., might account for the excess any officer of Excise Department specially authorised by the Excise Commissioner to inspect the Distilleries of their inspections will enquire into the reasons given for the excess and if they are satisfied that will initial the officer in-charge's entry in the warehouse register in Form R.D. 10-A. If they are not satisfied that the excess is due to natural or accidental cause, he will submit a report, recording their reasons at full length to the District Excise Officer so that action for recovery of duty on the excess may be taken.]
