Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Assam - Section

Section 233 in The Assam Excise Rules, 2016

233. Register of casks received and of spirits issued therefrom: Procedure of receiving spirit into warehouse.

- At a warehouse all the headings in the register must be filled up with the required particulars -
(i)Whenever any spirit is to be withdrawn from a cask entered in this register the officer-in-charge of the warehouse will take the "Cask-gauging Register", and enter therein the particulars of withdrawal. The quantities shown by barrel ticket should always agree with the last entry relating to that cask in the "Cask gauging Register". The wastage in L.P.L. which has occurred since the last issue must be noted in red ink in columns 29, 31, 33 etc. immediately below the quantity withdrawn.
(ii)The columns in this register are to be used consecutively, irrespective of the number of the cask. The L.P.L. withdrawn must then be entered at once on the "Issues" side of the Register of casks received, etc. and opposite the appropriate cask. Every cask should be emptied consecutively, if possible, commencing from the top of the page and so on to the bottom. Any cask which is found to be leaking should, of course, be emptied at the earliest opportunity.
(iii)When all spirit has been withdrawn from a cask it should be gorged at once in accordance with the instructions and the quantity of water added should be noted in the spaces provided in the Cask-gauging Register.
(iv)When the grog is removed from the cask, the quantity in L.P.L. should be noted in the spaces provided in the Cask-gauging Register.
(v)In a warehouse where the whole consignment of casks is racked into storage vat the particulars required under the heading "As advised in dispatch account" and "As received" will be duly inserted. If the casks are racked into vat within 24 hours of receipt no fresh account of the contents need be taken prior to racking, but if kept longer than that time a fresh account must be taken and the details of gauging of each cask must be entered in the "Cask-gauging Register" and thence be transferred to the "Issues" side of the "Register of casks received, etc.", any further wastage in casks being then accounted for prior to racking.
(vi)When casks are racked into vat the total bulk and L.P.L. found in the casks by bung rod measurement or by weighment must be entered in the "Receipts" columns of the "Register of spirit receiving into vat, etc." The discrepancy between the cask account and the quantity found in the vat must then be entered as an "increase" or a "deficiency" in blending as the case may be.
Bottling System in Country Spirit Warehouse.