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State of Odisha - Section

Section 29 in The Board's Excise Rules, 1965

29. Issue of spirit-How made.

- Issues may be made from the warehouse in or attached to the distillery under conditions specified below :
(1)Foreign liquor (excluding denatured spirit and rectified spirit)-
(a)to licensed vendors of foreign liquor; or
(b)to any person for his personal consumption subject to restrictions prescribed in Chapter III of the Orissa Excise Rules, 1965 the rules in Part II of Chapter IX of these rules and the notification issued by the State Government under Section 19 of the Act.
(2)Mritasanjibani in its varying names or Ma-ul-laham to persons licensed to sell medicated wines.
(3)Country spirit, subject to Rules 30 and 31, to persons licensed to sell such spirit and permitted by the Commissioner to obtain supply from the distillery.
(4)Denatured spirit, to persons holding licences for sale of such spirit or for the use of such spirit in business, such as, repair or production of inedible industrial or commercial goods or of any article other than those containing or composed of food, foodstuffs, drinks or beverages intended for human consumption either internally as medicine or in any other way.
(5)Rectified spirit (i.e., spirit of a strength higher than 50 O.P. to which no flavouring or colouring matter has been added)-
(a)to a chemist or druggist requiring such spirit for the manufacture of drugs, medicines or chemicals, and holding a permit from the Collector to obtain such spirit from the distillery or warehouse; or
(b)to a chemist or druggist licensed to sell such spirit by retail for medicinal, industrial or scientific purposes and holding a pass from the Collector to obtain such spirit from the distillery or warehouse ; or
(c)to a person holding a licence for compounding and blending foreign liquor ; or
(d)to a person requiring such spirit for industrial purposes in the process of manufacture of any article except those which, if imported from outside India, would on such importation be liable to spirit duty under the Indian Tariff Act, 1934 (Act 32 of 1934), and holding a permit from the Collector to obtain such spirit free of duty from the distillery or warehouses.