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State of Madhya Pradesh - Section

Section 6 in The M.P. Distillery Rules, 1995

6. Issue of spirit, margin of deviation and permissible limits of wastage.

(1)An account will be taken of the stocks at distillery and ware house at such intervals and in such manner as the Excise Commissioner may direct, and a statement in the prescribed form shall be submitted by the Distillery Officer.
(2)Subject to the following proviso the distiller or supply contractor shall account to the Excise Commissioner for all spirit not forthcoming at such stock taking :Provided that an allowances of 1-½ per cent per quarter will made for Racking, storage, evaporation and other wastages calculated on the actual balance in hand at the end of previous quarter's stock taking plus the quantity since manufactured and received and deducting that issued for re-distillation. At the end of the financial year, the quarterly figures of such wastages shall be totalled and action against the distiller/supply contractor shall be taken with regard to quantities of such wastages found to be in excess of 1 ½ per cent :Provided further that in blending and reducing operations an allowance of one percent will be made for wastage in each operation. The allowance of one per cent in blending will be calculated on the quantity which is added to the vat.Note. - When spirits are reduced to 60 under proof or to a weaker strength, an allowance of 2 per cent will be made for wastage in each operation :Provided also that in re-distillation operation an allowance of two percent will be made for loss in each operation.
(3)For all kinds of bottled and poly-pouched liquor the permissible margin of deviation will be one degree from the prescribed standard strength.
(4)Transit Wastage. - An allowance shall be made for the actual loss in transit by leakage or evaporation of spirit transported from distillery of distillery to warehouse, warehouse to warehouse in this State or exported in drums/tankers, at a rate not exceeding the maximum quantities specified below-
Distance Maximum rate of wastage allowance
In Drums:  
(i) Up to 250 Kilometers 0.3 per cent.
(ii) Above 250 Kilometers but not exceeding 500 kilometers 0.4 per cent.
(iii) Above 500 Kilometers 0.5 per cent.
In Tankers :  
(iv) Upto 250 Kilometers 0.1 per cent.
(v) Above 250 kilometers 0.2 per cent:
Provided that there shall be no allowance of transit wastage on spirit received from a distillery to warehouse situated within the premises of the same distillery or warehouses receiving liquor within warehouse premises by actual measurement. But where a tanker transport spirit from Distilleries for two or more warehouses, the transit loss shall be accounted for at the last warehouse on the total quantity which was transported from the distillery at a time in a single consignment :Provided further that the Excise Commissioner may reduce the above scale for any warehouse.
(5)Receptacles. - Spirit shall be issued from distillery in such receptacles as may be prescribed by the Excise Commissioner, and the receptacle shall be marked and secured in such manner as he may direct.
(6)Removal of spirit from distillery. - The removal of spirit from a distillery to another distillery or liquor warehouse or IMFL Bottling unit within Madhya Pradesh shall be without payment of duty, on execution of a bond prescribed by the Excise Commissioner or in any other manner as may be prescribed by Excise Commissioner.