Section 8 in Bihar Spiced Country Spirit (Manufacture and Sale) Rules, 1976
8. [ Wholesale supply. [Rule 8(i), (ii) Substituted by S.O. 22 dated 3.3.1991.]
- (i) Spiced country spirit manufactured in a licenced manufactory shall be issued only for a wholesale supply at a non-bonded/bonded warehouse authorised and established under the said licence. The liquor so issued shall be conveyed to the non-bonded warehouse for which the same is intended only under a transport pass:Provided that in case of transport of spiced country liquor to the bonded warehouse under a bond for payment of duty under Section 27, on any deficiency which may be found on verification of the consignment at the destination, the licensee shall be liable to pay duty at the rate prescribed for transport of spiced country liquor in paragraph IX A of the Notification Number 470-F, dated the 15th January 1919.(ii)for the wholesale supply of spiced country spirit to retail vendors, the licensee shall be required to open warehouses at the places mentioned in his licence for the storage of the duty paid or non-duty paid liquor as the case may be. The bonded warehouses shall remain under separate locks and keys to the licensee and the Excise Officer-in-Charge.](iii)[As security for the due fulfilment of the terms and conditions of the licence granted, the licensee shall deposit Rs. 1,00,000 (Rupees One Lac) with the Commissioner of Excise or the Licensing Authority, in respect of each bonded warehouse, either in Government promissory notes or in such form as he may approve.] [Substituted by Notification No. 2/23-5/1991-1 dated 7.3.1991.]Without prejudice to the provisions of Section 93 of the Bihar and Orissa Excise Act, 1915, any penalties, and other sums for which the licensee may become liable under the provisions of the Act shall be recoverable from the security deposit to be made as aforesaid.(iv)The areas of wholesale supply of spiced country spirit are liable to re-allotment within the period of the currency of the licence in case of failure of prompt supply of spiced country spirit by the licensee, or for any reason whatsoever.(v)[ The spiced country spirit kept at the said bonded/non-bonded warehouses for sale under this licence shall be subject to periodical analysis by, or under the orders of the Collector or the Excise Commissioner, and the licensee shall be bound to take steps to remedy any defects in the quality thereof which the Excise Commissioner may consider material on which his decision in writing shall be conclusive. [Rules (v), (vi), (vii) and (xi) Substituted by S.O. 22 dated 3.3.1991.](vi)Sales of spiced country liquor, under the licence in Form 27B shall from time to time be made only to persons (hereinafter called Licensed Vendors) producing passes in the prescribed form authorising the sale of spiced country spirit to them:Provided that sales of spiced country spirit at a bonded warehouse where non-duty paid spiced country spirit is stored shall be made only on pre-payment of duty at the prescribed rate.(vii)The working days of a bonded/non-bonded warehouse shall be prescribed by the Collector of the district in consideration of the needs of retail vendors. The warehouse must remain open for eight hours on such days and issues of spiced country spirit shall be given in the order in which the retail licensees produce the passes and Treasury challans or money order receipts showing payments of duty, if the supply is made from a bonded warehouse mentioned in proviso to rule 8(vi) above. Issue of spiced country spirit shall be given only in duly labelled and sealed bottles/sachets as received from manufactory.](viii)Failure to supply spiced country spirit as specified in Rule 8(vi) supra shall entail penalty at the discretion of the Commissioner of Excise. The penalty may extend to the amount of the duty on the spirit demanded by the licensed vendors but not supplied together with compensation for any loss that may fall on Government in consequence of his failure to supply spirit.(ix)The licensee shall supply spiced country spirit on demand by the Collector of the district or the Commissioner of Excise to the warehouse belonging to other spirit contractors within the State at the cost of the licensee to whom such spirit will be supplied.(x)Such minimum stock of spiced country spirit as may from time to time be fixed by the Excise Commissioner and notified by him in writing to the licensee, shall be maintained at each bonded warehouse at which the sale of spirit under the licence is for the time being permitted. If and whenever the stock shall fall below this prescribed minimum the licensee shall forthwith make up the same to the prescribed minimum and in default of his so doing within fifteen days after the receipt by him of notice from the Collector of the district or the Officer-in-Charge of the warehouse requiring him so to do, the Collector may procure the spiced country spirit required so to make up the same from any source he may think fit. The licensee shall be liable to pay the Collector on demand any excess of the cost of any spirit so procured including the cost of transit over the price realised by the sale thereof.(xi)[ The price to be charged for spiced country spirit sold under a licence in Form 27B according to the description of such spiced country spirit as set forth in the Schedule annexed thereto shall be, in the case of sales at bonded warehouse specified in the said Schedule, the price set opposite to description of spiced-country spirit in such Schedule. In the case of sales from any bonded warehouse or ware-houses to be hereafter sanctioned as provided in the condition 2 hereof, or any spiced country spirit made from any material specially permitted by order of the Excise Commissioner as in Rule 7(i), the prices shall be such as shall be fixed by the Excise Commissioner on granting such sanction or specified in such permission as the case may be, (in the event of objection on the part of licensee to the prices so fixed) by the Board of Revenue. [Rules 8(xi), (xii) & (xvii) Substituted by S.O. 22 dated 3.3.1991.](xii)The price of all spiced country spirit sold under a licence in Form 27B shall be received by the licensee or his authorised agent or clerk on or before the issue or the purchase of such spirit form a bonded warehouse.](xiii)On receipt of any order in writing from the Commissioner of Excise requiring him to remove any defect in the manufactory or bonded warehouse building or in the arrangements for storage, compounding, reduction, issue of spiced country spirit, water supply etc, the licensee shall attend to it at once and must remove the defect within the date specified in the order and on his failure to do so he shall be liable to such fine or penalty as the Commissioner of Excise may order and also to such cost as may be incurred for the removal of such defect.(xiv)The licensee shall be bound by all general or special orders which may be issued by the Commissioner of Excise from time to time.(xv)The licensee shall not hold any interest in the retail vend of spiced country spirit.(xvi)Alteration in the rates of duty imposed under Section 27 of the Bihar and Orissa Excise Act, 1915 shall not, in any way, affect the conditions of this licence.(xvii)[ The licensee shall maintain correct accounts of all transactions in the warehouse. These accounts shall remain in the custody of the Excise Officer-in-Charge, who shall check them at the end of the day. The licensee shall be liable to pay duty at the rate prescribed for storage of spiced country spirit in paragraph IX A of Notification No. 470-F, dated the 15th January, 1919 on all shortages of spiced country spirit not accounted for to the full satisfaction of the Commissioner of Excise: [Rules 8(xi), (xii) & (xvii) Substituted by S.O. 22 dated 3.3.1991.]Provided that in case of transport of silent spirit or rectified spirit grade I for the manufacture of spiced spirit on pre-payment of duty the licensee shall not be liable to pay any duty on any shortage or deficiency of spiced country spirit.]
