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State of Assam - Section

Section 43 in The Assam Bonded Warehouse Rules, 1965

43. Rejection or destruction of unsuitable spirits.

- If spirits stored in a bonded warehouse are found to be of inferior quality or otherwise unsuitable for the purpose for which they were stored, they may be rejected or destroyed or otherwise dealt with under the orders of the Excise Commissioner.Licence to construct and work a bonded warehouse for the deposit and storage of foreign liquor and spiritsOriginal/duplicateDistrict :No. of licensee in the register :Name of licensee :Place of bonded warehouse :......resident of ....... thanak ....... district ........ is hereby authorised by the Excise Commissioner, Assam to work a bonded warehouse at....... from ....... to 31st March 19... for the deposit and storage of foreign liquor or such spirits as permitted by the Excise Commissioner from time to time.It shall be required of the holder of this licence, as a condition of its remaining in force, that he shall duly and faithfully perform and abide by the following conditions and by the provisions of the Assam Excise Act, 1910 (Act 1 of 1910) as amended from time to time and by all notifications and rules which have been or which may, from time to time, be published or made thereunder so far as they are relatable to this licence and shall cause all persons employed by him to obey all such rules and orders.I. That he shall pay to Government in advance per annum a free of Rs....and that he shall pay the same into the Treasury/Sub-Treasury at....II. That he shall deposit and store only foreign liquor and such other spirits as the Excise Commissioner may approve from time to time and only at the premises named therein.III. That before depositing or intending for any spirits to be deposited or kept under this licence, he shall execute a bond in favour of the Commissioner of Excise, Assam for the payment of duty at the rates imposed under Section 21 of the Act on all foreign liquor and spirits imported, transported or all foreign liquor and spirits deposited or kept by him to the said warehouse.IV. That he shall give to the Collector seven days' clear notice of the probable date of arrival and the approximate quantity in bulk litres of such consignments of foreign liquor and spirits imported or transported under bond for deposit in the said warehouse.V. That he shall attend either personally or by his duly authorised agent at the time of arrival of the foreign liquor or other spirits and that he shall remain in attendance until the foreign liquor or spirits have been gauged and proved, if necessary, sampled.VI. That he shall provide site, buildings, vats and other apparatus to the satisfaction of the Excise Commissioner.VII. That he shall bear the cost of the excise establishment as may be fixed by the Excise Commissioner for supervision of the working of the bonded warehouse and shall provide suitable rent-free accommodation for them to the satisfaction of the Excise Commissioner.VIII. That he shall keep regular and accurate daily accounts in such form as may be prescribed by the Excise Commissioner of all foreign liquor and spirits received into and issued from the warehouse.IX. That he shall pay on demand, for all foreign liquors and spirits deposited and stored therein, the duty at the prescribed rate or rates.X. That he shall permit any Excise Officer of or above the rank of Inspector of Excise to have at all hours free access to the bonded warehouse places appertaining thereto and that on demand by any such officer he shall produce for inspection his accounts of deposits and issues of foreign liquors and spirits.XI. That when required by any Excise Officer of or above the rank of Inspector he shall assist him by sufficient number of employee in taking accounts of his stock and for gauging foreign liquor or spirits on receipt and at the time of issue.XII. That he shall permit any Excise Officer of or above the rank of Inspector to take sample of any foreign liquor or spirits stored under this licence.XIII. That the licensee shall be bound to make such general arrangements as may be directed by the Collector of the district for the removal of he waste matter and refuse arising out from the working of the bonded warehouse.XIV. (i) That all members of the executive and ministerial staff of the bonded warehouse shall be citizens of India.
(ii)That the lists of all appointments with necessary particulars of employees other than labourers and menials, shall, from time to time, be submitted to Government through the Commissioner of Excise, for their information once at least in every six months. In the case of labourers and menials, it shall be sufficient to submit once a year the statistics of their number, rate of wages and their native districts only.
XV. That the licensee shall be bound to maintain such minimum stock of foreign liquor and spirits in the bonded warehouse as may, from time to time, be fixed by the Excise Commissioner.XVI. That the licensee shall not be permitted to issue foreign liquors or spirits from the warehouse to vendors of foreign liquor and pass-holders unless he has taken out a licence.XVII. That as security for the fulfilment of these conditions, the licensee shall deposit with the Collector of the district a sum of Rs and shall execute a hypothecation deed pledging the bonded warehouse premises and all apparatus and utensils employed in the working of the warehouse for the due discharge of all payments which may become due to the Government of Assam : Provided that the Government of Assam shall not undertake to arrange for the sale of any of the foreign liquors and spirits in the warehouse.XVIII. That the licensee shall not be entitled to any compensation for cancellation of his licence and abolition of the bonded warehouse as a result of any policy of Government or for any other reasons.XIX. The infraction of any of the above conditions or of any of the provisions of the Assam Excise Act, 1910, as amended from time to time or any of the notifications published or rules made thereunder so far as they are applicable to this licence shall subject the holder of the licence to forfeiture of this licence and the security deposit mentioned in Clause XVII of this licence as well as to all or any of the penalties prescribed by law or rule.The.......... 20.........Deed of hypothecation for pleading the warehouse premises, all apparatus, appliances and utensils employed in the working of a bonded warehouse for the due discharge of all payments which may become due to the Government of AssamThis indenture made the....... day of...... 20...... between........ of the one part and the Governor of Assam (hereinafter called the Governor, which expression shall, where the context so admits, include his successors in office and assigns) of the other part;Whereas the said........ has been granted a licence under the provisions of the Assam Excise Act, 1910 (Eastern Bengal and Assam Excise Act 1 of 1910) to work a bonded warehouse at....... from the...... to the........ and whereas it shall be condition of the said licence that the said....... shall execute a hypothecation deed in the prescribed form of the bonded warehouse premises, apparatus utensils, etc., employed in the working of the bonded warehouse for the total value of Rs......... as security for the fulfilment of the conditions of the said licence and for payment of all sums of money which may become due and owing by him to the Government by way of penalty or otherwise and whereas the said....... is the absolute owner in possession free from encumbrances of the bonded warehouse premises, apparatus, utensil, etc., described and intended to be hereby assigned and conveyed for the total value as hereinbefore mentioned ;Now this Indenture witnesseth that in consideration of the grant to him of such licence as aforesaid...... doth hereby....... convey, assign, transfer and assure upto the Government, all the land, hereditaments and premises more particularly described in the First Schedule hereto and all buildings, houses, warehouses, godowns and outhouses erected or being thereon and also all rights, easements, liberties, privileges, profits, appendages and appurtenances whatsoever to the said lands, hereditaments and premises or any part thereof belonging or appertaining, and also all vats, machineries, tools, apparatuses, casks, plants, utensils, etc., which are now used or employed in or about the said bonded warehouse premises, a list whereof is set out in the Second Schedule hereto or which shall at any time during the continuance of this security be used or employed by the said....... in and about the said premises for the purpose of the working of the bonded warehouse deposit, storage and issue or sale of foreign liquor. To hold the same unto the Governor for the total value as hereinbefore mentioned subject to the proviso for redemption hereinafter contained, that is to say...... :Provided always that in the said....... shall during the continuance of this licence and of all subsequent licences which may be granted to him to work the warehouse, observe and perform all the terms, conditions and provisions of all such licences and observe and perform all the provisions of the Assam Excise Act, 1910 (Eastern Bengal and Assam Excise Act 1 of 1910), and of all rules framed or which may from time to time be framed thereunder so far as they relate to the licensee and shall pay all sums of money which may become due and owing by the said.... to the Governor in respect of revenue, licence fees, cost of establishment or otherwise or in respect of fines or penalties which may be imposed on him, then the Governor shall at any time after the said....... shall have ceased to work the bonded warehouse upon the request and the case of the said......... his heirs, executors, administrators or assigns, convey or retransfer to him the premises with vats, machineries, tools, apparatus, casks, plants and utensils, etc., hereinbefore granted and it is hereby agreed and declared by and between the said .... his heirs, executors, administrators and assigns and the Governor that any sum payable by the said....... his heirs, executors, administrators and representatives of the Governor shall be recoverable by the Governor under the provisions of the Assam Excise Act, 1910 (Eastern Bengal and Assam Excise Act 1 of 1910).In witness whereof I have hereunto set my hand and seal the.... day of..... in the year two thousand ............
Witness......  
Witness......  
First Schedule..... Signed, sealed and delivered by the above-named Collector forand on behalf of the Governor of Assam
Second Schedule ....
Bond for the Import or Transport and storage of Foreign Liquor without payment of dutyKnow all men by these presents that I am held and firmly bound unto the Governor of Assam (which expression shall, where the contexts so admit, include his successor-in-office or assigns) in the sum of Rupees .... thousand only to be paid to the Government of Assam for which payment well and truly be made I bind myself and everyone of my legal representatives.
Date......... Licensee.........
Whereas the above bonded has been permitted to import or transport from time to time and store foreign liquor, rectified spirit and absolute alcohol without previous payment of duty ;Now the conditions of these obligations are-