Section 41 in Distillery, Bottling and Warehouse Rules Made Under Madhya Pradesh Excise Act, 1915
(41)(a)On the termination of the licence, the licence shall and the Governor shall buy or cause to be brought by the person to whom he may grant the licence next, the buildings and sanctioned plant at the distillery for the manufacture of country spirit including the still, boilers, condensor storage vats, drums and all equipment, machinery and apparatus necessary for the manufacture of country spirit for supply under the licence at the cost price paid by the licensee less depreciation based on wear and tear The percentage of depreciation for the plant as a whole or for separate sections e.g. still, boiler, spirit room storage vats, pump, pipe fittings etc. to be allowed will be determined by the Excise Commissioner after hearing the licensee whose decision in the matter shall be final and binding on the licensee. If at the time of the valuation it is found that nay machinery or any part of the plant requires adjustments, repairs or overhauling, a deduction on an amount equal to the probable cost of the adjustments repairs or overhauling shall be made from the depreciated value as the Excise Commissioner may, determine whose decision shall be final and binding on the licensee. The expression 'cost price' shall be construed to mean the price actually paid by the licensee as determined by the Excise Commissioner.(b)In the case of sale of the sanctioned plant and other articles under sub-clause (a) to incoming licensee, the licensee shall be entitled to receive payment of the price of the plant etc. sold by him directly from the said incoming licensee within thirty days of the communication to him of the price determined therefor. The State Government shall not be liable to the licensee for the payment of the price thereof on any account.
