- Excise opium in quantities of not less than one seer in weight, or, with the special sanction of the Commissioner in smaller quantities, shall be supplied from the Government treasury, on pre-payment at such rates as the Provincial Government or the Governor of Assam, as the case my be, may from time to time prescribe by notification in the official Gazette, to a licensed vendor or a licensed druggists:Sale by official vendors or medical officers. - Provided that when the Provincial Government or the Governor of Assam, as the case may be, have directed under Rule 38 below, that opium shall be sold in any particular shop by an official vendor, the Deputy Commissioner may draw from the treasury on a simple receipt any opium required for that shop in such quantities and at such times as may be convenient without prepayment of treasury price or vend fee. The vend fee in such cases shall be fixed from time to time by the Deputy Commissioner so as to cover the whole difference between the treasury price and the sale proceeds, which proceeds shall be credited into the treasury from time to time under appropriate heads when the opium has been sold. An account shall be maintained in the Excise office of withdrawals of opium and deposits of sale proceeds and it shall be the duty of the Deputy Commissioner to see that receipts are credited without undue delay and that fresh supplies of opium are not issued until cash has been deposited to cover the greater part of the opium previously issued.The above proviso will also apply in the case of Medical Officer in-charge of civil hospitals when they are declared and appointed by the Provincial Government or the Governor of Assam, as the case may be, to be official vendors of opium for the supply of opium to the pass- holders and permit-holders. The petty contingent expenditure, if any, incurred by the Medical Officer, may be deducted from the sale proceeds, but these should be eventually brought to account by following the procedure laid down in Subsidiary Order 17. The Medical Officer will maintain an account in the form prescribed by the Commissioner and will follow instructions issued to them by the Deputy Commissioner of the districts, the Sub-divisional Officers and the Commissioner from time to time in this respect. The cash and opium will be kept in the custody of the Medical Officers-in-charge of the hospitals.
