Section 479 in Rules under the United Provinces Excise Act, 1910
479. Payment in duty and price.
(1)Licensed vendors or their agents authorized in writing wanting spirit shall present to the treasurer of the subtreasury situated in the same place as the bonded warehouse an application in Form B. W. L. 6 in duplicate, duly filled in together with the price of the spirit and the duty. Fractions of a gallon will not be issued. The treasurer will fill up the figures in the endorsements in both copies of the application, and shall then present the applications to the officer incharge of the sub-treasury. This officer shall sign both copies of the application and at headquarters of the district in which the shops taking issues are situated on the 1st day of each month without fail. The Inspector will follow the procedure that may be laid down for the maintenance of records.(2)Spiced country spirit shall be sold only in sealed bottles with pilfer proof caps intact as received from the distillery, warehouse, or wholesale depot.(3)Issue from wholesale shop to be covered by a pass-book. - All issues from a wholesale shop 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 licensed wholesale vendor or his representative. The entries in the pass books will serve as a pass to protect the consignment in transit.(4)The Excise Inspector of the circle in which the wholesale shop is situated shall be allowed every facility for examining the accounts and checking the stock of spirit whenever he visits the wholesale shop.(5)Regimental units desirous of obtaining supply of country spirit shall deposit the full contract price and duty at the prescribed fate. The amount may be paid either in the treasury or sub-treasury and the receipt produced before the officer in-charge of the bonded warehouse. The officer in-charge of the bonded warehouse shall after satisfying himself that the amount has been correctly paid issue the spirit under a pass in Form P. D. - 25. The pass shall be in triplicate, two copies of which shall be given to the person in-charge of the consignment and one copy retained for record. On arrival of the consignment at its destination, one copy of the pass shall be returned to Excise Inspector of the warehouse duly countersigned by the Commanding Officer of the Unit to which the spirit is supplied or any Commissioner Officer empowered the Commanding Officer in this behalf. This part shall be pasted on the counterfoil by the Excise Inspector.Note. - For the rates of duty prescribed for the issue of country spirit to licensed vendors, see Appendix B-l (a) and for the rates prescribed for issues to regiment Units, see Appendix B-l (a).
