152. Conditions under which import can be made by wholesale vendors.
- Ganja may be imported by licensed who sale vendors of ganja (goladars) from Naugaon in the district of Rajshahi in Bengal or from such other places as may be selected from time to time by the Provincial Government or the Governor of Assam, as the case may be, and under the following conditions :(1)The importer shall execute a bond in the prescribed form in favour of the Collector of the importing district binding himself, his heirs, successors and assigns to pay to the Collector of the importing district-(a)the duty payable under Chapter V of the Act ;(b)if on arrival of ganja at its destination, and deficiency in quantity (as compared with the quantity received at the source of supply) is found, a penalty, duty on such deficiency at such rates as may be prescribed shall be payable ; provided that the whole, or any portion, of such penalty, duty may be remitted, should the Excise Commissioner hold such deficiency to be due to dryage, vide Rule 164 below ; and(c)on failure to lodge ganja in a licensed warehouse in the importing district within a reasonable time from the date of its receipt at the source of supply, a sum equal to the duly on the entire quantity of ganja not so lodged.The bond may be either a general bond in respect of imports that may be made from time to time or a special bond in respect of any specific consignment.(2)Passes. - For each consignment of ganja to be imported the importer shall obtain a pass from the Collector of the importing district in the prescribed form, authorizing import of ganja from the source of supply into a licensed warehouse in the district which is either a Government warehouse for which the importer pays such rent as may be fixed by the Collector or a private warehouse in respect of which the importer holds a licence granted by the Collector with the approval of the Excise Commissioner.The pass shall ordinarily be in force for one month from the date on which it is granted but the term may be established by the Collector of the importing district or the Superintendent of Excise of the exporting district.(3)The Collector issuing the pass shall forward two copies thereof to the Superintendent of Excise of the exporting district noting on them the fact of the execution of the bond by the importer.(4)The importer or his authorised agent shall present such pass to the Superintendent of Excise of the exporting district and obtain on it the written permission of that officer to purchase ganja. He shall further comply with any rules that may be in force in the Province of export regulating the taking of ganja out of that Province, and also such instructions in conformity therewith as he may receive from the Superintendent of Excise of the exporting district.(5)Procedure to be followed on receipt of destination. - The ganja shall be brought by the route mentioned in the pass and shall, on arrival in Assam, be taken direct and with all reasonable despatch to the licensed warehouse mentioned in the pass. Ganja shall then be prescribed with the pass to the Superintendent of Excise or such other officer as may be authorised by the Collector to examine, weigh and store the ganja on arrival.(6)If brought by rail, the consignment should be duty insured.(7)No allowance shall be made for any loss of ganja in transit under bond unless the Excise Commissioner is satisfied that such loss is due to dryage.Export of ganja to Manipur
