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State of Uttar Pradesh - Section

Section 498 in Rules under the United Provinces Excise Act, 1910

498. The wholesale depots and their conditions.

(1)Contract distillers shall open such wholesale depots as may be prescribed by the Excise Commissioner which shall be subject to the following conditions :The depot shall be opened, ordinarily, for sale to retail for sale to retail spirit vendors holding licences in the district in which the depot is situated provided that the shop of the person to whom the sale is made is not situated in an area where the rate of duty is higher than that applying to the place where the depot is situated.
(2)Country spirit reduced to issue strength and after payment of duty shall be transported to the depot from any bonded warehouse in the same district.
(3)Country spirit shall be sold at the fixed strength of 25° U.P., 35" U.P. subject in each to a margin of 1° below the fixed strength, in quantities of not less than one gallon and at a price, which shall not exceed the total of the following items :
(a)Still-head duty.
(b)Contract price.
(c)Depot rate which shall not exceed-
(i)16 naye paise per gallon in the case of spirit of the strength of 25° U.P.
(ii)12 naya paise per gallon in the case of spirit of the strength of 35° U.P.
(iii)9 naya paise per gallon in the case of spirit of the strength of 50° U.P. :
Provided that in special cases the Excise Commissioner may sanction a higher rate.Any flavouring, colouring or noxious or otherwise objectionable substance shall not be added to the spirit.
(4)Such minimum stock of spirit as may be fixed by the Excise Commissioner shall be maintained at the depot (As a general rule such minimum shall not be less than the average monthly sales).
(5)Each vat or cask in the depot shall have its capacity out branded or printed on it correct to the nearest half gallon.
(6)The depot shall be provided with a hydrometer, thermometer and a bung road, also a gauge for each vat or cask.
(7)Only standard issue measures approved by the Excise Commissioner shall be used.
(8)Sale shall be made only at the depot premises, which may remain open only during the hours of sale, on such days and for such hour between sunrise and 6 p.m. as may be prescribed by the Excise Commissioner.
(9)Sale shall not be made on credit.
(10)All issues from the depot must be duly entered in the pass-book, B.W. L. - 7 of the retail vendors removing the spirit and the entries signed by the person managing the depot on behalf of the contractors.
(11)A correct account of all receipts and issue of country spirit shall be kept in the annexed form :
Date Number of gallons of spirit (in store yesterday) No. of gallons of spirit received from bondedwarehouse or distillery today Total number of gallons to be accounted for Number of gallons sold to retail vendors Number of gallons remaining in store Details of sales shown in column 5 Actual Balance in hand at end of month Wastage Remarks
Name of retail vendor Locality of shop No. of gallons sold from the person named inColumn 7 Price per gallon charged exclusive of duty L.P. gallons Percentage
1 2 3 4 5 6 7 8 9 10 11 12 13 14
35°U.P. 50°U.P.                        
Note - In depots situated in Nainital District where spirit of the strength of 25° U.P. is stored and sold the columns provided for 50° spirit shall be utilised for the entry of accounts of 25° U.P. spirit and the heading suitably amended. In depots where spiced spirit is also stored separate accounts shall be maintained for this class of spirit.
(12)On the first day of each month a statement in Form C.L. 13 and the total monthly issues of each shop in Form B.W.L. - 10 shall be submitted to the Inspector in-charge of the bonded warehouse at head-quarters of the district in which the shops taking issue are situated. The Excise Inspector of the Headquarters will warehouse include the figures of these issues in the monthly statement in Form B.W.L. - 10 to be prepared by him for the whole district.If the loss by wastage during the month as received by statement Form C.L. - 13 mentioned above exceeds one per cent and the excess is due to neglect, the Excise Commissioner may impose a fine not exceeding five rupees per proof gallon.
(13)A wastage allowance, upto the amount permitted by paragraph 814 of the Excise Manual, on the quantity advised in each cask received at the depot will be allowed to wholesale depot keepers, who shall on the first day of each month submit to the Inspector of the circle a statement showing-(1) the number of the cask, (2) the quantity advised, (3) the quantity actually received, and (4) the wastage ascertained. All cases of excess wastage shall be reported to the Excise Commissioner who may impose a fine at a rate not exceeding five rupees per proof gallon.
(14)The Excise Inspector of the circle in which the depot is situated shall be allowed every facility for examining the accounts and checking the stock of spirit whenever he visits the depot.
(15)A breach of any of the above condition shall render the contractors liable to the penalties prescribed by Section 64 of the Excise Act (IV of 1910).