With the previous sanction or the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.], country spirit or Indian made foreign spirit intended to undergo the process of maturing may be stored, without pre-payment of duty, in an unlimited number of casks in a room within the distillery enclosure specially set apart and used only for this purpose and secured under the double lock of the inspector and the licensee. The spirit for maturation may, with the special permission of the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.], be kept in wooden vats and in spirit store- room, which shall for the purposes of this rule be deemed to be matured spirit warehouse. The room will be designated matured spirit warehouse. Spirit for maturation may, with the special permission of the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.], be kept in specially marked wooden vats in the spirit store-room, which shall, for the purposes of this rule, be deemed to be a matured spirit warehouse. Deposits in, and withdrawals from, the warehouse will be governed by the following regulations :-(1)An application for the removal of country spirit or Indian made foreign spirit from the store-room to the matured spirit warehouse must be made in writing to the inspector. The application, on presentation, must specify the serial number of each cask, and, before removal takes place, must be completed by specifying for each cask its full capacity and the quantity and strength of the spirit it contains.(2)Removals may be made at any strength not below the strength prescribed for the issue of spirit.(3)No cask of less than 36 litres capacity shall be removed for deposit in the matured spirit warehouse.(4)In preparation for removals, the tare or weight empty of each cask must first be ascertained, the cask thereafter filled to the bunghole with the spirit intended, for removal and the capacity determined in the manner prescribed by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.]. No objection need be raised if it is desired to draw off any quantity by metric measures from the full cask before the removal is made. In that case, the quantity remaining in the cask i.e. ullage quantity, will be reckoned by deducting the measured quantity from the ascertained full capacity.(5)All the particulars of gauge and proof must be recorded at the time of removal in the appropriate columns of the warehouse register in Form D-21 instead of on the pass, as in the case of ordinary issues. The quantity removed in proof litres will be shown as transferred to the warehouse in the appropriate column of the issue register in Form D-14, but it is important that the removal should not be classed with the issue.(6)Upon the outside of both of the heads of every cask removed from the store room for deposit in the matured spirit warehouse must be legibly printed with oil colour the progressive number of the cask beginning with number one on the 1st January in each year, also the calendar year in which the deposit is made, and the full capacity to the nearest tenth of a litre.(7)No pass will be necessary to cover transport from the spirit store- room to the matured spirit warehouse.(8)Immediately preparation for removal has been completed the inspector must see the cask or casks safely deposited in the warehouse.(9)Each cask deposited in the warehouse must be closed with a hung of hardwood, fitted flush with the outside of the bung stave. The licensee may, in his discretion, insert a spigot into the hard wood bung, to serve as a safety valve.(10)Casks must be so arranged in the warehouse as to allow easy access to them, in order that a correct account of their contents may be taken at any time and leakages may be readily discovered.(11)It will be unnecessary to take account of the spirit in stock in the matured spirit warehouse monthly as in the case of spirit in the store room. The stock of spirit in the warehouse will invariably be the total quantity in proof litres as shown in the warehouse register in Form D-21. The[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.] or Collector at their periodical visits should, however, check the quantity of spirit in a few of the casks in the warehouse, and record the result briefly in the warehouse register in Form D-11. Where they find that the deficiency is in excess of the scale prescribed by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.] they should enquire into the cause and satisfy themselves that no illicit abstaction from the cask has occurred. The inspector will be responsible that the casks, while in the warehouse are not tempered with unless, in his presence, for necessary repairs, or for examination of the spirit by[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.] or Collector, the licensee or his manager. The inspector should make each month, a careful inspection of the apparent condition of each cask lying in the matured spirit warehouse and arrange for the immediate transference of the contents of a cask found leaking. The result of each inspection should be briefly recorded in the warehouse register in Form D-21 and a note that the usual inspection has been made, should also be entered in the Inspector's diary in Form D-9.(12)Reduction of the contents of a cask is not permitted in the warehouse. Removals from the warehouse will be made to the store room, where reduction can be effected before the spirit is finally issued from the distillery. No objection need be raised, however, to the introduction of a new cask, whose full capacity has been first ascertained, for reception of the contents of a defective cask in the warehouse. When this is necessary, the inspector will attend, have the spirit transferred to the new cask, which must be marked and numbered similarly to the old one, and make a note of the transfer in the warehouse register.(13)No removal of part of the contents of a cask is permitted from the warehouse to the store-room.(14)Removal will be made from the warehouse to the store-room on the written application of the licensee specifying the progressive number of the cask, the year when warehouse and on its removal the ullage quantity and strength.(15)On receipt of licensee's application, the inspector will after taking account of the spirit in the cask by means of the bung rod in the manner prescribed by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.], see the cask removed to the store-room which the issue of matured spirit will be made under the ordinary rules and procedure. The actual quantity of spirit in proof litres removed from the warehouse to the store-room will be recorded in the warehouse register as passing into the stock of the latter.(16)The deficiency allowable during the period of storage in the warehouse is calculated according to the scale prescribed by the[Excise Commissioner] [Legislative Supplement Part III dated 28.1.69.]. In the event of the deficiency being in excess of the prescribed scale, the inspector will make a brief report in the warehouse register in Form D-21 on the condition of the cask on delivery, i.e. "no apparent cause" in cases where the cask in an apparently sound condition, and a few brief remarks where such causes as leaks, defective staves broken hoops, porous, wood, etc., might account for the excess. Any officer specially authorised by the [Excise Commissioner] to inspect the distilleries in Punjab at his inspection will inquire into the reasons given for the excess, and if he is satisfied, will initial the inspector's entry in the warehouse register in Form D-21. If he is not satisfied that the excess is due to natural or accidental cause, he will submit a report recording his reasons at full length to the Collector so that action for recovery of duty on the excess may be taken under Rule 102, if necessary.Manufacturing, Storing and Passing-out of Spirit
