Section 5(1) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(1)Licence in Form F.L. 39 :(a)The spirit used shall contain denaturants approved by the State Government and the denaturants shall be in the proportion as may be prescribed by the State Government.(b)Quantity of spirit allowed to be issued in any year shall not exceed ............... litres.(c)The spirit shall be obtained from a distillery situated in Uttar Pradesh.(d)The spirit shall be stored in gauged vats or other receptacles approved by the Excise Commissioner. All such vessels shall bear a distinctive serial number and their full capacities shall be distinctly and intelligible marked over them.(e)The spirit shall be stored in a separate room called spirit store.The windows of the spirit store shall be fitted with malleable iron bars not less than two centimetres in thickness, set not more than 10 centimetres apart and fixed in the brick work to a depth of at least 5 centimetres at each end. On the inside of each window there shall be securely fastened to the bars stout wire-netting the aperture which shall not exceed 2 centimetres in diameter. There shall be only one entrance to the spirit, and one door to each of its compartments. All these doors shall be secured with excise ticket lock during the absence of the Excise Officer-in-charge.No addition or alterations shall be made in the spirit store premises or in respect of permanent fixtures therein without the previous orders of the Excise Commissioner. The spirit store shall be opened and closed only in the presence of the Excise Officer-in-charge.Note.-The Excise Commissioner may exempt a licence wholly or partly from the operations of this rule taking into consideration the requirement of a particular industry.(f)[ No spirit shall be taken away from the premises by anyone other than a person duly authorised by the Excise Commissioner.] [Substituted by Notification No. 3040/II-805-A(26)-15, dated 9th January, 1991, published in U P. Gazette, Part I, Sec (kha), dated 2nd February, 1991.](g)An application for every quantity of spirit required to be removed from the storage tanks must be made in writing to the Excise Officer-in-charge who shall record the quantity issued day-to-day in a prescribed register.(h)The licensee shall maintain an up-to-date account of the specially denatured spirit received from the distillery stored in storage tanks, used in the manufacture and the balance left in stock at the end of the day in the Form F.L. 42 and manner prescribed by the Excise Commissioner, Uttar Pradesh.(i)The licensee shall apply to the Excise Commissioner through the Collector of the district concerned, for the renewal of the licence at least one month before the date of expiry of the licence.(j)The licensee shall be liable to pay a penalty at a rate equal to the prescribed rate of vend fee on denatured spirit per litre on storage wastage of denatured spirit exceeding 1.5 per cent, found on the last working day of every calendar month after verification of the stock by the Excise Inspector-in-charge.(k)The licensee shall pay fee at a rate prescribed by the State Government, per litre on the issues of the specially denatured spirit obtained from any distillery in Uttar Pradesh for the manufacture of a commodity.(l)The fee shall be realised by the Excise Inspector-in-charge of the distillery before making issues of the specially denatured spirit from the distillery from the licensee, and shall be deposited in the treasury under the head "X-State Excise Duties-E Receipt from commercial spirit including denatured spirit and medicated wines (d) Vend fee for denatured spirit".(m)The Excise Commissioner shall decide the strength of excise personnel necessary for the supervision and his decision shall be binding on the licensee. The licensee shall provide office with office furniture for the officer-in-charge and suitable quarter to the excise staff to the satisfaction of the Excise Commissioner in the vicinity of the licensed premises. The licensee shall be bound to keep in the quarters and their appurtenances in proper repair and not to interrupt or to annoy any officer residing therein, in his use or enjoyment thereof. In case any question should arise as to the sufficiency of the accommodation, the question shall be referred to the Excise Commissioner whose decision shall be final and binding on the licensee.(n)The licensee shall furnish to the Excise Officer-in-charge a list containing the names of the manager and other employees employed by him and of all other employees whose duties require them to enter the spirit store. He shall promptly inform the Excise Inspector concerned of any changes which he may choose to make in the list from time to time.(o)The licensee shall provide himself with the following registers in duplicate :(a)Register of transaction in the spirit store showing the receipt of expenditure of spirit.(b)Register of transactions in the spirit store showing the receipt of expenditure of spirit.(c)Register of operations in the manufactory showing the manufacture of each of the commodities, the total quantity of commodities produced and the spirit content per litre, if any.(d)All registers and forms which the Excise Commissioner may prescribe shall be printed and supplied by licensee free of charge to the concerned Excise Inspector to supervise the operation.(e)He shall maintain daily accounts of transaction in the manufactory.
