State of Uttar Pradesh - Act
Rules under the United Provinces Excise Act, 1910
UTTAR PRADESH
India
India
Rules under the United Provinces Excise Act, 1910
Rule RULES-UNDER-THE-UNITED-PROVINCES-EXCISE-ACT-1910 of 1910
- Published on 3 May 1978
- Commenced on 3 May 1978
- [This is the version of this document from 3 May 1978.]
- [Note: The original publication document is not available and this content could not be verified.]
Chapter I
Introductory
Section I-Principles of Excise Administration1. Scope of the subject.
- In Uttar Pradesh the Department of Excise is controlled by the Governor. It includes the administration of the laws and rules relating to-2. By whom excise is administered.
- In each case to the extent detailed in the following chapters the administration of these laws and rules is entrusted to-3. Fundamental principles.
- The Fundamental Policy of Excise Administration as enunciated in Article 47 of the Constitution of India is to promote, enforce and carry into effect the policy of prohibition of the consumption except for medicinal purposes of intoxicating drinks and drugs which are injurious to health.4.
While it is necessary to emphasize that considerations of revenue are to be in subordination to the promotion of temperance, every endeavour should, nevertheless, be made to ensure to the State as large a share as possible of the profits accruing from the sale of intoxicants by methods which admit of the most efficient supervision and control.5. Authority for rules.
- The rules in the Excise Manual are framed in exercise of the powers conferred by the under-mentioned Acts in respect of articles noted in each case :6. Intoxicant.
- An intoxicant as defined in Section 3 (13) of the United Provinces Excise Act, means-7. Liquor-Fermented or distilled.
- For excise purposes all liquor is either country liquor or foreign liquor.The following table indicates the classification of "Liquor" in its various forms :8. Country liquor.
- Country liquor means-9. Sources of supply of country spirit.
- The chief variety of country liquor is country spirit (containing alcohol obtained by distillation) which is produced from the mahua flower (bossia latifolia) or from molasses (shira) or from crude sugar (gur), or from an admixture of these substances in varying proportions. These ingredients or "bases" can easily be obtained in nearly all parts of India. All country spirit supplied in Uttar Pradesh, is manufactured by private distillers under contract with Government. At present distilleries manufacturing country spirit in Uttar Pradesh, are situated at-(1) Meerut, (2) Rosa (Shahjahanpur), (3) Lucknow, (4) Unnao, (5) Allahabad, (6) Nawabganj (Gonda), (7) Saharanpur, (8) Raja-ka-Sahaspur (Moradabad); and (9) Rampur.Of these the following distilleries manufacture Power Alcohol and other Commercial Spirits, also, in addition to potable spirits-10. Spiced Spirit.
- Spiced Spirit means flavoured country spirit in which the flavouring agents are either added during, the course of distillation or reduction. These flavouring agents or essences are generally selected from among the following :Aniseed, cardamom, coriandar, ginger, orange, mundi (Spharanthus indica), nim peppermint, mango, jasmine, Khas-khas, pineapple, rose, etc.11. Other forms of country liquor.
- Tari (or toddy) in Uttar Pradesh means usually the sap, whether fermented or "fresh" (unfermented), of the Palmyra palm (tar) or of the date tree (khajur), Sendhi, a kindred drink, is made from the sap of the wild date tree. Trees of this species are to be found in greater of less abundance in the majority of the district in Uttar Pradesh.Pachwai is a variety of beer usually obtained by fermenting rice. It is manufactured, under licence, for domestic consumption only, in parts of the Tarai.12. Foreign liquor.
- Foreign liquor means-13. Sources of supply.
- The sources of supply of foreign liquor are-14. Intoxicating drugs.
- Intoxicating drugs are defined in Section 3 (12) of the Excise Act as amended by the [Dangerous Drugs Act, 1930] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] and include at present-15. Ganja.
- Ganja means the dried flowering tops of the female hemp plant which have become coated with resin in consequence of being unimpregnated and, therefore, unable to set seeds freely.16. Bhang.
- Bhang means the dried leaves of hemp plant, whether male or female, and whether cultivated or uncultivated.17. Charas.
- Charas is defined in Section 3 (21) (ii) of the United Provinces Excise Act and is in appearance a dark green or brownish paste of high consistency.18. Description of the hemp plant.
- The hemp plant which grows wild in the sub-mountainous districts of Uttar Pradesh is a tall erect herb reaching, when wild, a height of 8 to 11 feet. The wild plant does not, as a rule, branch out except within a short distance of the top. The plants grow in clusters. For Ganja the individual plants are carefully cultivated distant from each other thereby developing a branching habit and a conical shape somewhat resembling a small cypress.19. Sources of supply.
20. Modes of consumptions.
- For ordinary consumption Bhang is ground to a paste and drunk after mixing water usually with sugar and digestive condiments and sometimes with an admixture of more powerful intoxicants. Bhang is also sometimes smoked. Ganja and Charas are usually smoked.C-Opium21. Opium.
- Opium as defined in Section 3 of the [Opium Act, 1878 (Act I of 1878)] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.].Primarily, opium is the spontaneously coagulated juice obtained from the capsules (poppy-heads) of the poppy plant. The principal alkaloid of opium is morphia or morphine. Opium varies considerably in form and in toxic strength according to the processes to which it is subjected and the uses for which it is intended.22. Expressions in common use denoting different origins, stages and uses of opium.
- The following expressions are in common use to indicate the different origin, stages and uses of opium :Crude opium is opium taken from the poppy and not submitted to drying and other manipulations for packing and transport.Raw opium is opium as defined in Section 3 (ii) of the [Opium Act, 1878] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.].Excise opium in raw opium supplied by Government for sale under opium rules within Uttar Pradesh. Excise opium is also known as treasury opium because it is kept at Government treasuries.Medicinal opium is defined in Section 2 (f) (i) of the [Dangerous Drugs Act, 1930] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.]2 and refers to opium which has been submitted to a definite process of manufacture for purposes of producing a concentrated medicinal drug according to the requirements of the British pharmacopoeia.Prepared opium is defined in Section 2 (f) (ii) of the [Dangerous Drugs Act, 1930] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] and means opium prepared for smoking, such as, chandu, madak inchi and joga (dross and residue). A description of the processes, employed to prepare and smoke chandu and madak will be found in Chapter 5, Excise Manual, Volume III.Kafa is a form of opium used medicinally. The sides of a vessel or package which contained raw opium are scoured with a wet cloth which is then dried. The particles of opium adhering to the cloth are then collected. The preparation and use of kafa have become rare.23. Sources of supply.
- In India the poppy can be cultivated only under rules made by the Central Government in exercise of the powers conferred by Section 5 (2) of the [Dangerous Drugs Act, 1930.] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] These rules are at present known as the [Central Opium Rules, 1934.] [The Central Opium Rules, 1934 now repealed by the N.D.P.S. Rules, 1985.]The [Opium Act XIII of 1857,] [The Opium Act, 1857 now repealed by the N.D.P.S. Act, 1985.] relating to the cultivation of the poppy and the manufacture of opium is applicable to Uttar Pradesh and the poppy is cultivated in tracts notified by Government under the control of the Opium Department. All excise opium is obtained from the Government Opium Factory, Ghazipur.D-Dangerous Drugs24.
The term "dangerous drugs" is defined in Section 2 (h) of the [Dangerous Drugs Act, 1930.] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] The following table shows the classification of the various forms of dangerous drugs :The cultivation of the coca plant is totally prohibited (except on behalf of Government). The cultivation of the poppy and the manufacture of opium are regulated by rules framed by the Government of India under the [Dangerous Drugs Act.] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] The Central Government has also made rules relating to import, export and transhipment across the customs barrier of all dangerous drugs except prepared opium. The export, import, transhipment and sale of prepared opium are totally prohibited under Section 4 (c) of the [Dangerous Drugs Act, 1930.] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] Prepared opium can be manufactured and possessed only by a registered opium smoker who is allowed to manufacture it from opium lawfully obtained by him under a permit for his own private consumption.Transactions in hemp other than those covered by the [Dangerous Drugs Act, 1930,] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] are regulated by the U. P. Excise Act (IV of 1910) and rules made thereunder by the State Government. Transactions in opium are similarly regulated by the [Opium Act (Act I of 1878)] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.] and rules made thereunder by the State Government.Coca derivatives, medicinal hemp and opium derivatives except prepared opium, can be obtained for medicinal purposes only. The State Government is empowered to make [rules] [Detailed rules will be found in Volume III of Excise Manual.] relating to inter-provincial dealing in these drugs and to regulate the sale, transport and possession of these drugs (Section 8 of [Dangerous Drugs Act] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.]).25. Exempted preparations.
- A list of certain preparation containing less than one-fifth of one per cent of morphine and containing no proportion of diacetyl morphine (heroin) and of certain preparations containing less than one-tenth of one per cent, of cocaine or of ecgonine is published by the Government of India.Such preparations and any other preparation which may be added to such list, and any preparation which the Collector of Customs, Bombay, has already passed or may subsequently pass as containing a proportion of a dangerous drugs so small as to be negligible, are exempted from the operation of the provisions of the [Opium Act, 1878] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.] and of the rule made in respect of dangerous drugs under the [Dangerous Drugs Act,] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] provided that-26. Morphia, cocaine and other manufactured drugs governed by Dangerous Drugs Act.
- Rules relating to cocaine, morphine and other manufactured drugs (see paragraph 24 supra) are made under the Dangerous Drugs Act, 1930, and offences relating to such drugs are punishable under the penal sections of the [Dangerous Drugs Act, 1930.] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.]27. Sources of supply.
- Morphine drugs and medicinal opium may be imported by licensed chemists only. Cocaine is produced from the coca plant, the cultivation of which is forbidden. Cocaine is manufactured, and is also produced synthetically, by chemists in certain countries. The manufacture of cocaine is forbidden in Uttar Pradesh.Section III-Systems of Supply28. The contract supply system.
- The contract supply system has been applied to-29. The Government supply system.
- The Government supply system applies only to the wholesale supply of opium. From the Opium Factory at Ghazipur, Excise Opium is supplied at cost price to the State Government. Opium is stored in the district treasuries, whence it is issued to persons holding licences, and authorized to obtain opium from treasuries under the U.P. Opium Rules, 1961.30. The farming system.
- The farming system applies to the wholesale and retail vend of tari only in certain districts or tracts of districts. In other districts tari shops are settled individually. Under this system the monopoly of manufacture and sale of tari is leased to a single individual or firm on payment of a fixed fee, which is usually determined by auction. The lessee is allowed to open a fixed number of shops and may sublet the right of manufacture and vend at these places. The size of a tract varies, but it is usually that of a pargana or a tahsil.31. The shop-to-shop system.
- The shop-to-shop system in which the shops are settled individually by auction.32. The out-still system.
- The out-still system applies to the supply of country spirit in inaccessible tracts where it is not feasible to maintain bonded warehouses and to introduce the contract supply system. Under this system a licence to manufacture and to sell country spirit is granted on payment of a licence fee which is usually determined by auction.33. The tree-tax system described.
- The tree-tax system applies to the supply of tari in certain districts only. The right of supply, manufacture and vend is granted on payment of a fixed tax (or "duty") plus a fixed surcharge on each tree to be tapped. The fixed surcharge fee is not levied in the case of trees tapped by owners for personal consumption. Settlements of shops are made individually under any of the following system :34. Special circumstances relating to tari.
- It may be noted that there are five methods of settling tari shops, viz. (a) under the farming system, (b) under shop-to-shop system by auction, (c) under the auction-cum-tree tax system, (d) tinder the tender-cum-tree tax system, and (e) under the surcharge system. In all cases, however, suppliers and vendors of tari have to make their own arrangements for procuring permission to tap trees from persons-who by ownership, possession or otherwise have the right to dispose of the trees. Where the production of tari is taxed such persons owning trees, or otherwise having a right to dispose of them, may give the right to tap tari only to licensed vendors of tari.Section IV-Systems of Taxation35. Explanatory - How the cost of an intoxicant or of opium to the consumer is determined.
- Factors determining the retail price of an intoxicant or opium are-36. Nature of excise taxation.
- The State excise revenue consists of-37.
The following duties are imposed in Uttar Pradesh :38. Licence-fee system.
- The following licence-fee systems are applicable Uttar Pradesh :39. Meaning of wholesale vend and retail vend.
- Wholesale vend means vend in quantities exceeding the limit of sale by retail.Retail vend means vend in quantities not exceeding the limit of sale by retail.40. Limits of retail sale.
- The following quantities of intoxicants are declared to be the limit of sale by retail in different areas of Uttar Pradesh except prohibition areas :| Name of intoxicants with area specified | Limit of sale by retail |
| (1) Country spirit- | |
| (a) In areas where the contractsupply system is in force- | |
| (i) Spiced in all areas | One quart bottle of 25 U.P. |
| (ii) Plain in all areas except inthe tahsil of Sittarganj and Khatima of Naini Tal District | One quart bottle of 35 U.P. spirit or its equivalent inspirit or other prescribed strength. |
| (iii) Plain in the tahsils ofSittarganj and Khatima of Naini Tal District | One quart bottle of 25 U.P. |
| (b) In tracts where the out-stillsystem is in force | Half a gallon or three reputed quart bottles. |
| (2) Country liquor fermented | Two seers. |
| (3) (a) Foreign liquor other than rectified spirits anddenatured spirit | Two imperial gallons or twelve reputed quart bottles. |
| (b) Denatured spirit in all areasexcept the district of Allahabad | One gallon or six reputed quart bottles. |
| (c) Denatured spirit in AllahabadDistrict | Three reputed quart bottles. |
| Note-Regarding sale of rectified spirit,seerelevant rule in Chapter VIII. | |
| (4)Bhangor any admixture thereof | Ten tolas. |
| Notes-(1)Ganjais at present sold to permitholders only in accordance with the quantity specified. | |
| (2) The sale ofcharasby any person in Uttar Pradeshis prohibited vide Government Notification No. 663-E/XIII, datedJuly 31, 1946, published in Uttar Pradesh Gazette, dated August3, 1947, Part I-A, page 267. |
41. Forms of wholesale vend.
- The following forms of vend by wholesale are- permitted within Uttar Pradesh :42. What forms of wholesale vend are forbidden.
- The wholesale vend to the public of country liquor or of foreign liquor or of hemp drugs, save under a special permit, is strictly forbidden.Note. - For Forms of retail vend, see Chapter VISection VI-Limit of private possession43. Limit of private possession in certain cases.
- A private individual may possess-(a)country spirit, country fermented liquor, and Bhang-to the amount prescribed as the limit or retail sale in each case;(b)foreign liquor, other than denatured or rectified spirit-to the amount which he may have purchased for his bona fide consumption and not for sale;(c)denatured spirit-to the amount prescribed as the limit of retail sale;(d)rectified spirit if purchased from a licensed chemist or druggist for a bona fide medicinal, scientific or industrial purpose-the amount of one reputed pint.Note. - (1) Ganja may be possessed by permit-holders only up to the quantity allowed in their permits.44. Definition made in enactments.
- Officers should be thoroughly acquainted with the interpretations of terms essential for the administration of the laws relating to excise revenue, opium, dangerous drugs, power alcohol, molasses, motor spirit and medicinal and toilet preparations containing alcohol, opium, Indian hemp or other narcotic drug or narcotic. Such interpretation will be found in Section 3 of the Excise Act, 1910, Section 3 of the [Opium Act, 1878,] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.] Section 2 of the Opium Smoking Act, 1934, Section 2 of the [Dangerous Drugs Act, 1930,] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] Section 3 of the Indian Power Alcohol Act, 1948, Section 2 of the U. P. Sales of Motor Spirit Taxation Act, 1939, Section 2 of the [U.P. Molasses Act, 1947,] [See now U.P. Act XXIV of 1954.] Section 2 of the Medicinal and Toilet Preparations Act, 1955 and Section 2 of the Spirituous Preparations (Inter-State Trade and Commerce) Control Act, 1955. The extracts from the General Clauses Act, 1904, given in Part I of this Manual are also relevant to a proper understanding of the laws and rules-Some interpretations are also found in the rules framed under the above Acts.45. Definitions made for the purposes of the rules.
- The following definitions of terms used in the different parts of the Manual are here assembled for convenience. Technical terms are defined in chapters in which they are used :Chapter II
Staff Powers and Duties
Section VIII-Powers50. Control of the Excise Department.
- The control of the administration of the Excise Department and of the collection of excise revenue is vested in the Excise Commissioner, subject to the orders of the State Government.51. Officers concerned with Excise Administration.
- The following are the classes of officers to exercise powers and perform executive duties in the administration of excise :52. Powers expressly conferred by the Excise Act.
- Sections of the Excise Act expressly and directly confer powers or impose duties upon officers and classes of officer or upon classes of the public as shown below :| Person or persons | U. P. Excise Act IV of 1910 Sections | |
| 1 | 2 | |
| The Excise Commissioner | ... | 11, 18, 21, 24, 30, 31, 35 to 38, 41 and 48 |
| Collectors | ... | 10, 16, 20, 21, 34, 35, 39, 48, 51 to 54 and 73 |
| Officers of the Land Revenue, Police, Excise, Salt, Opiumgenerally | ... | 56 |
| Police Officers above the rank of constable | ... | 59 |
| Police Officer not below the rank of an Officer incharge of apolice station | ... | 49 and 53 |
| Officer incharge of police station | ... | 58 |
| Any officer of the Excise Department | ... | 58 |
| Owners and occupiers of land and their agents | ... | 57 |
| Village headmen, village accountants and chaukidars | ... | 57 |
53. Powers conferred by the State Government by notification under enactments.
- The following Officers have been specially invested with powers under the sections hereinafter severally specified :54. Powers conferred on officers of adjoining districts by reciprocal arrangement with bordering States.
- Details of powers delegated to certain officers of the State in respect of search, detection and investigation of Excise offences in bordering States and vice versa with a view to facilitating check on and investigation of Inter-State smuggling of intoxicants, are given in Appendix "J" of Excise Manual, Volume II.55.
The Excise Commissioner, Assistant Excise Commissioners, Superintendents of Excise and Excise Inspectors are Revenue Officers within the meaning of Section 125 of the Indian Evidence Act, 1872, and are entitled to all the privileges which a Revenue Officer enjoys under that section.56. Delegation of powers by State Government.
- The State Government has delegated to the Excise Commissioner the following powers :57. By Excise Commissioner.
- The Excise Commissioner has delegated-58. By Collector.
- Collectors may delegate their powers under the Act as follows :59. Commissioners of revenue in relation to excise matters.
- Commissioners of the divisions, while exercising no direct control over the internal administration of the Excise Department, or expected to maintain a general supervision within their divisions over its working efficiency and to record their recommendations on all points which may appear to them to be open to criticism. To this end it is directed that they shall see all annual and settlement reports and that all proposals from Collectors involving a change in principle or policy be submitted through the Divisional Commissioner to the Excise Commissioner.They should also be consulted on questions of pollicy both by Collectors and by superior authorities. Collectors may refer to the Divisional Commissioner any orders of the Excise Commissioner which they deem inexpedient. The Divisional Commissioner may then, if he agrees with the Collector and fails to convince the Excise Commissioner, refer the matter to the State Government.60. The Collector.
- Subject to the general control and direction of the Excise Commissioner, the administration of the Excise Department, in respect of fiscal policy and the prevention and prosecution of Excise crimes in any district, shall be under the charge of the Collector of the district. In particular and subject to the powers vested in Excise Licensing Boards and Advisory Committees, the Collector is responsible for-61.
The Collector is expected to inspect the progress of Excise demands and collections at headquarters and at tahsils from time to time. He should carefully scrutinize the quarterly statements of consumption and crime, and if he finds that enough attention is not being paid to case work either by the Police or Excise Staff, he should take steps to have the defect remedied. He should inspect distilleries and bonded warehouses at least once a year. He should also examine the District Excise Note Book (Paragraph 205) at least once a year and record therein any observations which he deems necessary or useful.62.
In urgent cases, the Collector may issue orders in other matters also to the district Excise staff. But ordinarily he should communicate with the Assistant Excise Commissioner in all matters outside the branches of administration mentioned in the preceding paragraph.63.
The Collector may appoint an Assistant Collector of not less than three years' standing to be the Excise Officer in subordinate charge of the branches of excise administration entrusted to him; provided that with the Excise Commissioner's sanction, he may so appoint an Assistant Collector of even less than three years' standing. The officer so appointed shall be called the DistrictExcise Officer.64.
The District Excise Officer should be one whose ordinary duties admit of his spending the touring season in camp; the appointment of an officer who is compelled to remain at headquarters, as for instance, a treasury officer, should be avoided except as a special and temporary measure.65. Other sub-divisional officer.
66. Tahsildar.
- The Collector has been authorized to delegate his powers under Section 48 of the Excise Act to all officers of the Land Revenue Department, not below the rank of a Tahsildar, who are subordinate to him. This power shall ordinarily be delegated and Tahsildars shall be called upon to inspect licensed premises for the sale of intoxicants, opium and dangerous drugs, whenever possible.67. Collection of excise revenue primary duty of Tahsildar.
- The Tahsildar's primary duty is the punctual collection of the excise demand. Punctual collection is of special importance in the case of small licensees. Trivial arrears, if allowed to accumulate, usually results in an irrecoverable balance.68. Preventive and detective duties of Tahsildar.
- The Tahsildar is also an excise officer, and in that capacity, is bound to use every means in his power to prevent and detect breaches of the excise law and rules. For this purpose, he is supplied monthly by the Collector's office with a statement in Form G-17 showing the issues of country spirit and drugs to each shop in his tahsil. A systematic examination of these statements should enable him to judge what relation the illicit consumption of country spirit bears to the probable actual demand, and thus to indicate the areas in which there is most reason to suspect illicit practice. Similar vigilance should be maintained with regard to the supply and sale of drugs.,69. Local inspection of shops by Tahsildar.
- It is further the particular duty of the Tahsildar to acquire such special local knowledge as is required for the successful settlement of all excise shops. He should be in a position to give accurate information as to the pecuniary circumstances, the personal character, and the local relationships and inter-dependence of the various licensed vendors.70. Liability of owners and occupiers of land and their agents for conniving at illicit distillation.
- The provisions of Section 57 under which owners and occupiers of land and village officials are bound to give information should not be overlooked, and the responsibility of such persons should, where possible, be brought home to them. Failure to give information is punishable under Section 68.Section X-Officers of the Police Department71. Excise staff in addition to, not in place of, the police.
- The appointment of Excise Inspectors has not relieved the Police of the duties of detection and prosecution of excise offences. Excise Inspectors and Police Officers of both like agents responsible for the execution of these duties. Officers of both departments should help one another when joint action is needed or when the Excise Inspector is in need of men for conducting searches and making enquiries.72. Inspection of shops by Police Officer.
- All Police Officers not below the rank of an officer-in-charge of a police station have been empowered under Section 48 of the Excise Act to enter and inspect places of manufacture and sale of intoxicants. Superintendents of Police should instruct their subordinates who have been so empowered to inspect such premises whenever possible.73. Prosecution of Excise cases by prosecuting staff.
- The Inspector General of Police has agreed to allow the prosecution of excise cases sent up by officers of the Excise Department by the prosecuting staff of the police, provided that they are available and the District Magistrate and the Superintendent of Police have no objection to their appearing in such case. Whenever, therefore, it is necessary that important excise and opium cases should be prosecuted by Prosecuting Inspectors or Sub-Inspectors, Officers of the Excise Department should approach the District Magistrate and the Superintendent of Police for the loan of the services of these Officers.74. Station Officers to take arrested persons and articles seized into custody.
- Officers in-charge of police stations are required to take into custody such persons arrested by officers of the Excise Department as are unable to furnish bail. They are also required to take charge of and take into safe custody all articles seized pending orders of a Magistrate (Section 58 of the Excise Act).75. Village headman.
- The duties imposed on village headman and others by Section 57 of the Excise Act should be strictly enforced. A village headman who fails to give notice of the illicit manufacture of any intoxicant or of the illicit cultivation of plants producing intoxicating the drug immediately such illicit manufacture or cultivation has come to his notice, should be promptly reported to the District Magistrate for prosecution under Section 68 of the Excise Act.76. Village chaukidar.
- The duties imposed on village chaukidars by Section 56 of the Excise Act should be impressed upon them. As a rule, the offence of illicit distillation of spirit is not one which can be carried on for any length of time without coming to the notice of village headman, landholders and chaukidars. In all cases of illicit manufacture of spirit in which the chaukidar, within whose beat the illicit still or implements have been found, is not himself the informer an inquiry should be made into the conduct of the chaukidar by the Superintendent of Police and, if there is any reason to believe him guilty of connivance, he should be dismissed. If he is found guilty of negligence, he should be severally punished.Section XI-Relations between Departments77. Assistant Excise Commissioners to call on district officers.
- Assistant Excise Commissioners should remain in close touch with district officers and for this purpose should invariably call on them when they visit a district on tour.78. District Excise Conferences.
- When the district officer deems it expedient to consult the district staff on questions relating to excise policy or administration, or to arrange for concerted action between the excise staff and the police, he should summon a conference for the purpose, consisting of the Superintendent of Police, the District Excise Officer, the Assistant. Excise Commissioner, the Police and Excise Inspectors of the district and any other officers, whose attendance he may consider necessary. A copy of the proceedings shall be forwarded to the Excise Commissioner, through the Divisional Commissioner.79. Excise staff to co-operate with Police.
- Officers of the Excise Department shall co-operate with Police Officers in the detection and prosecution of excise offences. Any instances of jealous or obstructive working will be severally punished. Excise Inspectors should take every opportunity of meeting the Police Officer in-charge of station situated in their respective circle and of discussing informally excise matters with them. Assistant Commissioners in their inspection reports should note how these instructions have been complied with.80. Quarterly statements of consumption and crime.
- In order that the activities of the officers of the Excise Department and Police Officers may be regularly brought to the notice of the District Magistrate he will obtain from each local Excise Inspector a quarterly statement for his circle in Form G-24-A, showing separately the excise cases sent up by the excise staff and the police in his circle and the quarterly consumption on figures for the current and preceding three years. The statement should be put up before the District Magistrate in duplicate not later than the 15th of the month following the close of the quarter. Attention is specially invited to notes 2 and 3 which necessitate careful scrutiny of each case by the District Excise Officer who should be asked to submit his report along with the statement for the consideration of District Magistrate. Too much emphasis cannot be laid on the careful compliance with the provisions of paragraphs 70, 75 and 76 of this Manual.The District Magistrate should forward both copies of the statement with his remarks to the Excise Commissioner through the Assistant Excise Commissioner of the charge not later than the 20th of the month. The latter will add his own remarks and forward one copy of the statement to the Excise Commissioner. If, as a result of the quarterly scrutiny, the District Magistrate finds that a conference of the officers of the Police and Excise Department would be useful he should hold one under paragraph 78.81. Co-operation in case detected by the Police.
- Excise Inspectors are required not only to make their own inquiries and detect cases themselves, but also to assist and co-operate with the Police in cases detected by the Police.In cases detected by the Police, Excise Officers should place all available information papers, etc. at the disposal of the Police, and should give all the assistance in their power in the furtherance of investigation and prosecution.In cases sent up by officers of the Excise Department the assistance afforded in any shape by the Police should be specially acknowledged and reported.82. Co-operation in cases detected by officers of the Excise Department.
- In important or difficult cases about which Excise Inspectors may have received information, the assistance of the Police should be asked for. In making searches the assistance of the Police should usually be asked for unless the delay involved might cause the search to fall.Section XII-Special Excise Staff83.
In addition to the Excise Commissioner and Additional Excise Commissioner the following classes of officers of the Excise Department have been appointed :84.
The Assistant Excise Commissioners constitute the Uttar Pradesh Excise Service and are recruited by the State Government. Rules regarding their appointment, promotion, etc. will be found in Appendix A-l.85.
The Government shall appoint such number of Assistant Excise Commissioners as may be required for the proper administration of the department and distribute the districts among their charges. The post of Personal Assistant to the Excise Commissioner is also filled by an Assistant Excise Commissioner.86.
The charge of an Assistant Excise Commissioner includes group of several districts in one of which he has his headquarters. These territorial charges are at present as follows :| Headquarters | District | |||
| 1 | 2 | |||
| 1. | Meerut | ... | ... | Meerut, Bulandshahr, Saharanpur and Muzaffamagar. |
| 2. | Dehra Dun | ... | ... | Dehra Dun, Pauri-Garhwal, Chamoli, Tehri Garhwal, UttarKashi, Almora and Pithoragarh. |
| 3. | Agra | ... | ... | Aligarh, Mathura, Agra, Etah, Mainpuri and Etawah. |
| 4. | Moradabad | ... | ... | Moradabad, Bijnor, Rampur and Naini tal. |
| 5. | Bareilly | ... | ... | Bareilly, Shahjahanpur, Pilibhit, Badaun and Kheri. |
| 6. | Lucknow | ... | ... | Lucknow, Hardoi, Sitapur, Rae Bareli and Bara Banki. |
| 7. | Kanpur | ... | ... | Kanpur, Unnao, Fatehpur and Farrukhabad. |
| 8. | Gorakhpur | ... | ... | Basti, Gorakhpur, Deoria, Gonda and Bahraich. |
| 9. | Varanasi | ... | ... | Varanasi, Azamgarh, Jaunpur, Ghazipur and Ballia. |
| 10. | Allahabad | ... | ... | Allahabad, Faizabad, Mirzapur, Pratapgarh and Sultanpur. |
| 11. | Jhansi | ... | ... | Jhansi, Jalaun, Hamirpur, Banda and Lalitpur. |
87.
Besides the above preventive charges, six Assistant Excise Commissioners are at present posted to the headquarters of the Excise Commissioner to look after special work allotted to each of these officers and three Assistant Excise Commissioners are posted to Distilleries.A-Assistant Excise Commissioner's Headquarters88. Excise Staff.
- The Excise Commissioner may allot such number of Excise Inspectors, Excise Clerks and Excise Constables to each district as are needed by local requirements. The staff will directly under the control of an Assistant Excise Commissioner.89. Duties.
- The Assistant Excise Commissioner shall be responsible for the efficient administration of the department within his charge in all branches except those entrusted to the District. Officer under paragraph 60, and must for the purpose both guide and control the Excise Staff subordinate to him. He shall consult the District Officer on all important points.90.
Assistant Excise Commissioner are empowered to issue detailed or special instructions where necessary to the Excise staff subordinate to them and shall keep a constant watch on the progress of work of Excise Inspectors through their daily diaries and registers and by the local verification of work shown by them as done. For this purpose, they shall inspect themselves as many licensed excise shops as possible and get into touch with local residents and Government officials. They shall inspect distelleries, bonded warehouses, wholesale depots and the accounts maintained therein, the registers, returns, etc. kept in the district offices and at tahsils and the premises, accounts and stock of Europeans firms holding Excise licences.91. Monthly report.
- Assistant Excise Commissioner shall submit to the Excise Commissioners for his information not later than the 25th of the month a report on the work done during the previous month by each inspector in Form D-3-B and a statement showing the movements and work done by themselves in Form D-3-A, not later than the 7th of the month following that to which it relates.In the statement D-3-B Assistant Excise Commissioners should comment and make a general appraisal of work of Excise Inspector. They should comment upon touring, night halt, shops and village inspections, fluctuations in the issue of intoxicants and detection work put in by each Inspector. Any other matter considered important from the points of view of Excise Administration or Revenue should also be pointed out and suggestions made for removal of defects.92. Period of touring.
- Assistant Excise Commissioners are required to be on tour as a general rule for not less than 150 days in the year but the Excise Commissioner is authorised to relax this rule, if necessary, and to issue instructions regarding the distribution of the days spent on tour over different parts of the year.Out of 150 tour days prescribed above, 60 tour days will be put in during the months of April to September (or roughly ten days per month) and the remaining 90 days from October to March (or roughly 15 days per month).The Assistant Excise Commissioner will draw his monthly tour programme such that tour days are evenly distributed in two or three stages each of about five days. Copy of the tour programme will be sent confidentially to the Excise Commissioner by the 25th of the month preceding. Deviations, if any, from the projected tour programme should be intimated along with the tour programme for the succeeding month.93. Inspection of distilleries and breweries.
94. Inspection of bonded warehouses.
- The inspection of bonded warehouses involves a careful examination of buildings, plants, chest, materials, etc. Care should be exercised in taking stock and checking the strength, quality and gallonage of spirit and of the quality and of weight of hemp drugs, with a view to seeing that the rules relating to bonded warehouses are properly observed. The opportunities for pilferage of the liquor or hemp drugs at bonded warehouses increase if the inspecting officers are not sufficiently vigilant. Transit and storage wastages also require close attention from Assistant Excise Commissioners. The rules on the subject and all the attendant circumstances should be considered before any recommendation are made to the Excise Commissioner in this connection.The Excise Department is responsible for the upkeep and proper repair of bonded warehouses and their appurtenances. The Assistant Excise Commissioner must bring defects of any kind in them to the notice of the Excise Commissioner. He is also responsible for the carrying out of repairs, execution of works not under the Public Works Department and for the removal of defects.Each bonded warehouse must be inspected at least once every three months, and the instruments, weights and measures in use must be standardized at least once a year.95.
Assistant Excise Commissioners, shall once a year, check the boundaries of all departmental buildings within their charge to see that no encroachments have taken place. If any encroachment is disclosed they should take steps to have the land restored to the department by referring the matter to the Collector.96. Inspection of preventive and detective work of Excise Inspectors.
- The inspection of preventive and detective work of Excise Inspectors involves a close scrutiny of the daily diaries, tour programmes, registers of issues, shops registers, registers of licensed vendors, and other registers and periodical returns complied under the rules by Excise Inspectors of circles within the Assistant Excise Commissioner's charge. While much may be done to improve the quality of Excise Inspector's preventive and detective work by attention to these records and by orders passed thereon, it is essential that the Assistant Excise Commissioner should as often as possible make his own independent inspection of shops, and consult public opinion of important localities as to whether shops situated therein are being conducted according to the rules, and as to the prevalence or otherwise of excise and opium crime. The Assistant Excise Commissioner will fix for each shop the number of inspections to be made within the year having paid due regard to the importance of particular shops and localities and to other duties which may devolve upon Inspectors in addition to their preventive and detective duties. He may also prescribe periodical visits by Inspectors to particular localities or places in their circles which he may have reason to think to be centres of excise crime or to require periodical inspection for any other reason, whether excise shops be situated there or not.The work of each preventive circle should be inspected at least once every three months. The Assistant Excise Commissioner will mark 'D.R.' on the margin of his inspection note defects, follow up whereof is considered necessary by him. Such defects will be entered by the Excise Inspector in the Defect Register in Form 0-42 maintained by him for being removed without delay.Scrutiny of preventive and detective work involves also examination of Judicial cases in which the order of conviction, discharge or acquittal seems to require the attention of the Excise Commissioner.97. Inspection of district offices.
- At least once every three months, on his visit to a district for inspection work, the Assistant Excise Commissioner will inspect the District Excise Office and in particular check the accounts maintained in Collectorate-(1) of security deposits by licensed vendors, (2) of assessment, demand and receipt of licence fees for shops, (3) of duty and fees credited into the treasury, and (4) of payments made to contractors, etc. The calculation made by the clerks of the district office should be carefully checked. Particular attention must be paid to the existence of arrears of licence fees and to delays in payments to contractors and the attention of the Collector to such cases should be invited without delay.98. Inspection of Assistant Excise Commissioners' Office.
- The Assistant Excise Commissioner will inspect his office at least once in six months. During such inspection action taken for implementing various orders issued from time to time should be particularly scrutinized. The Assistant Excise Commissioner should also see that pay bills, contingent and non-contingent bills are prepared correctly and punctually; that travelling allowance bills are passed expeditiously, that annual increments due to all categories of Excise Staff are drawn without delay and that the prescribed statements and returns are submitted punctually. He should examine that the service rolls are up-to-date and that there has been no delay in the preparation of pension papers.99. Control over Excise Inspectors, etc.
- The Assistant Excise Commissioner is the drawing and disbursing officer in matters of travelling allowance, disbursement of pay and of contingent expenditure of Excise Inspectors, Clerks, Tari Supervisors and peons within his charge. The accounts of all such expenditure and of supply of stationery and forms are maintained by him. He has power to grant casual leave to Excise Inspectors, Clerks and Tari Supervisors under him. He has control of the appointment, leave, punishment, etc. of Excise Constables within his charge.Superintendents Of Excise100.
101.
Excise Inspectors constitute the Uttar Pradesh Subordinate Excise Service Rules regarding their appointment, promotion, etc. will be found in Appendix A-III.102.
Excise inspectors are posted in all the districts of the State to the following duties :103.
Each Excise Inspector is paid fixed country stationery allowance of Rs. 2 per month.104.
For rules governing Travelling Allowance see Financial Handbook, Volume III.C-Leave105.
106. Casual leave.
- Casual leave not exceeding the period prescribed by the orders of Government may be granted by Assistant Excise Commissioners or by Collectors according as the district to which the applicant is posted is or is not included in the charge of an Assistant Excise Commissioner.An Assistant Excise Commissioner granting casual leave must promptly inform the Collector of the fact.In very urgent cases a Collector may grant casual leave not exceeding three days to an Excise Inspector in a district included in the charge of an Assistant Excise Commissioner. In such cases he must promptly inform the Assistant Excise Commissioner of the fact.D-Control and Conduct107. Control of the Excise Commissioner.
- Subject to the rules in Appendix A-III the appointment, confirmation and transfer of Excise Inspectors will be made by the Excise Commissioner. The power of punishment of an Excise Inspector including his removal or dismissal is vested in the Excise Commissioner, who may also withhold increments under the time-scale for misconduct or unsatisfactory work.108. Relation with licensees of Excise inspectors.
- Inspectors are forbidden to stay in the house or at the expense of any Excise contractors or licence holder or to place themselves under any obligation to such persons.109. Report on Inspector.
- During the month of April in each year the Assistant Excise Commissioner will submit a report on the character, conduct and work of such Excise Inspector who has worked in his charge during the previous year along with a certificate of integrity in the following from to the Collector concerned. The Collector will forward this report with his own Opinion about the character, conduct, work and integrity of the Inspector to the Excise Commissioner before June 1. The Excise Commissioner will, before October 1, personally record a careful opinion regarding the efficiency and integrity of each Excise Inspector in the character roll kept in his office. The Excise Commissioner's opinion will be based on his personal observation and knowledge (if any) and on the reports of the Assistant Excise Commissioner and Collector. When the Excise Commissioner considers that his recorded opinion on an Excise Inspector will adversely affect promotion, he will (unless the. reason for his disapproval is innate stupidity and incompetence) communicate it to the inspector concerned and note that this has been done.Form of Integrity Certificate"Nothing has come to my knowledge which casts any reflection on the integrity of Sri..............His general reputation for honesty is good andI certify his integrity."E-Duties110. Circles, headquarters and touring.
- A definite circle will be allotted by the Excise Commissioner to each Inspector who will not be permitted to leave it without orders except under special circumstances which must always be explained.For each circle headquarters will be fixed. An Inspector is required as a general rule to be on tour and away from headquarters for not less than 175 days in the year. The Assistant Excise Commissioner authorized to relax this rule if necessary specially in the case of Inspectors who are in-charge of bonded warehouses and to issue instructions regarding the distribution of the days to be spent on tour over different parts of the year. This is one of the matters in which Collectors should be consulted (paragraph 89).The Assistant Excise Commissioner should send immediately a copy of any order relaxing the rule to the Excise Commissioner.111. Submission of diary and its abstract.
- A daily diary in Form D-S must be maintained and drawn up in duplicate (or in triplicate when working under a Superintendent of Excise). The duplicate copy of diary for a particular week will be submitted to the Assistant Excise Commissioner on the 1st, 8th, 16th and 23rd of each month. If working under a Superintendent of Excise, the Excise Inspector will submit the duplicate and the triplicate copies to him, who will retain one copy and forward the other to the Assistant Excise Commissioner. Entries in the register in Form D-3-C maintained by the Excise Inspector will be made on the basis of the weekly abstract. Instructions for maintaining the daily diary are given in tire prescribed Form D-8.In the course of village inspection the liabilities of owners and occupiers of land under Section 57 of the Act should be impressed upon them. The names of persons so instructed should be entered in the diary.Each Excise Inspector shall also submit reports of the results of inquiries on special or general points on which information is desired by the Assistant Excise Commissioner or by District Excise Officer or Collector. He shall with as little delay as possible send a special report to the Assistant Excise Commissioner of any discovery he may make of any offence against the excise laws on other matters requiring immediate notice.112. Tour programme.
- At the end of the weekly diary Excise Inspectors will embody a programme of the tour projected for the following week. Deviation from the schedule programme, if any, should be explained in the diary of the day.113. Maintenance of registers.
- Excise Inspectors are responsible for maintaining up-to-date the following registers :Part I – General
Part II – Administrative
Part III – Temperance
Part IV – Crime
Part V – Revenue
(a)Working of the various systems of licensing.(b)Monopolies regarding excise contracts.(c)Undesirable licensees.(d)Excise vendors delaying payments of Government dues.(e)Excise shops.Any other matter desired by the Assistant Excise Commissioner may also be entered in the note-book under supplementary headings. The Assistant Excise Commissioner will examine the note-book carefully during the quarter ending June every year and see that it is kept up-to-date.| Reference | Instructions for Preparing Circle Crime Map | |||
| 1 | 2 | |||
| 1. | District boundary_____________ | ^ | 1. | For every case detected within the circle theExcise Inspector shall make a mark in the map at the placecorresponding to the locality where the crime was committedaccording to the approved marks which are shown on the margin. |
| 2. | Circle–––– | |||
| 3. | Railway * * * * * | |||
| o | ||||
| 4. | Illicit distillation cases. | ^ | Cases detected by the Police shall be shown in red ink. | |
| 2. | Different marks shall be given for crimes which consist of- | |||
| 5. | Road metalled | ... | (a) Local smuggling; | |
| _______________ | ... | (b) Inter-district smuggling; | ||
| _______________ | ... | (c) Inter-State smuggling; | ||
| 6. | Road unmetalled | ... | (d) Illicit distillation; | |
| * * * * * | ... | (e) Illegal cultivation of poppy; and | ||
| ... | (f) Illegal cultivation on hemp plant. | |||
| 7. | Poppy cultivation | 3. | The map need not be a very elaborate one and itwill be sufficient if they outlines of the circle are drawnpreferably on a piece of tracing cloth to the scale of one inchto a mile. | |
| 8. | Hemp cultivation | |||
| 9. | River | |||
| 10. | Local smuggling cases of- | 4. | The names of bordering circles whether of thesame district or of any other district should be noted and allexcise crime committed m the bordering circles within 3 miles ofthe circle for which the map has been prepared will also bemarked in the prescribed way. | |
| Country spirit | ^ C.S. | |||
| Cocaine | ^ C. | |||
| Opium | ^ O. | |||
| Ganja | ^ G. | |||
| Charas | ^ Ch. | |||
| Bhang | ^ B. | |||
| 5. | The map will be kept neatly folded in a packeton the inner side of the village register card-board cover. | |||
| 11. | Inter-district smuggling cases of- | 6. | New maps will be prepared every year or at suchlonger intervals as the Assistant Excise Commissioner may directafter considering the volume of crime prevalent in the circle.Maps showing the state of crime shall be preserved for 10 years. | |
| Country spirit | ^ C.S. | 7. | In circle where there is not much crime it maybe possible to continue the entries in the same map for a numberof years after noting under each mark the year in which thecrime was committed. | |
| Cocaine | ^ C. | |||
| Opium | ^ O. | |||
| Ganja | ^ G. | |||
| Charas | ^ Ch. | |||
| Bhang | ^ B. | |||
| 12. | Inter-State smuggling cases- | |||
| Country spirit | ^ C.S. | |||
| Cocaine | ^ C. | |||
| Opium | ^ O. | |||
| Ganja | ^ G. | |||
| Charas | ^ Ch. | |||
| Bhang | ^ B. | |||
| 13. | Shops will be shown by a simple X mark and the matter "C.S.""D", "T" and "F.L.", will indicatewhether the shop is of country spirit, drugs,tarior foreignliquor respectively. |
114. Submission of monthly statement.
- After the close of each month Inspectors will submit with the travelling allowance bill a monthly statement of work in Form D-3-B to the Assistant Excise Commissioner.115. Excise Inspectors on preventive duty.
- An Excise Inspector on preventive duty is required to inspect minutely the working of all Excise arrangements, and enquiries into the nature and extent of all suspected evasions of the law. He must bring to the notice of his superior Officer any defect which he may discover or improvements which may suggest themselves.116. Duty of Excise Inspector in regard to collections and tahsil registers.
- The Excise Inspector is not directly concerned with the collections of the excise revenue but it is his duty to watch collections and to bring to the notice of the Collector or District Excise Officer any neglect of orders or accumulation, oi arrears. For this purpose he is authorized to examine ah registers maintained under the rules at tahsil officers. Tahsildars will direct the official in-charge of the Excise registers to produce them on the application of an Excise Inspector. He should examine these registers at least twice a year and record in his inspection note the result of his examination.117. Inspection of shops.
- The points ordinarily requiring attention at the inspection of shops are detailed in Form D-9 but the list is not exhaustive and it should be borne in mind that inspection of shops is only a part of an Inspector's work; he must familiarize himself with the business method of formers and licensees and be particularly alert in detecting trade combinations; he must also acquaint himself with the general course of trade in excisable commodities, the classes which consume them and villages in which illicit practices are suspected.118. Co-operation with other districts.
- It will sometimes be found advantageous for inspectors of adjoining districts to work together on the common border or in the case of districts bordering upon other States with the inspectors of those States, Assistant Excise Commissioners should arrange for this when it is considered necessary.119. Scrutiny of sales and consignments in low duty areas.
- In districts where spirit passes through a high duty zone to low duty area it is very necessary to verify the arrival in the low duty area of as many consignments as possible. The sales in the shops adjoining a high duty area required careful scrutiny so that a shop may be removed in case it is found that it is frequented by consumers from the high duty area.120. Vigilance over hemp plant where collection of wild hemp is permitted.
- In the districts where the collection of wild hemp is permitted care should be taken that villagers do not water, manure or otherwise cultivate hemp plants which may have been of spontaneous growth to start with. The existence of such plants in cultivated field is evidence of the fact that they have been intentionally preserved.121. Conduct of prosecutions.
- An Excise Inspector, may with the permission of the Magistrate, under Section 495 of the Criminal Procedure Code, be deputed by the Collector to conduct the prosecution in cases under the Excise, Opium and Dangerous Drugs Laws when special circumstances render this desirable.122. Charge of distillery or a bonded warehouse.
- When in-charge of a distillery or a warehouse it is the Excise Inspector's first duty to see that duty on all spirit or drugs has been correctly paid before they are issued, or in the case of issues under bond that the amount of duty leviable is covered by the bond. He should also control gauging storage and issue of spirit, see that the prescribed accounts are regularly kept up and readily enforce all precautionary measures against illicit issue of spirit or drugs.Departmental Excise Clerks123.
Departmental Excise Clerks are appointed-124. Leave.
- Leave, other than casual leave, shall be granted by the Excise Commissioner; casual leave may be granted by the Assistant Commissioner.125. Control.
- Order of promotion, transfer and punishment except censure shall be passed by the Excise Commissioner only. Assistant Excise Commissioners have been empowered to inflict the punishment of censure on the clerks working under them.126. Reports on clerks.
- Assistant Excise Commissioners will submit reports on the clerks employed in their own offices and in distilleries direct to the commissioner during the month of May every year. The Excise Commissioner will make entries in the character rolls of clerks kept in his office before September 1.In the month of May the Assistant Excise Commissioner will submit to the Collector concerned a report on the conduct and work of each clerk employed in a bonded warehouse in his charge, which will be forwarded by the Collector to the Excise Commissioner along with the reports on Inspectors. The annual report on the work and conduct of each clerk shall contain a certificate of integrity in the following form :"Certified that nothing has come to my knowledge which casts any reflection on the integrity of ..........."127. Duties.
- Clerks appointed to distilleries and bonded warehouses will work under the control and supervision of the Excise Inspector in-charge,and those appointed to the office of an Assistant Excise Commissioner, shall work under his immediate supervision and orders. The clerk appointed to the office of the Superintendent of Excise will work under the Superintendent's immediate supervision and orders.128.
The duty of a clerk' attached to a distillery or bonded warehouse is to prepare the passes, make entries in pass-books, maintain the registers and prepare the returns prescribed by these rules as required by the district or Excise authorities. When attached to the office of an Assistant Excise Commissioner or Superintendent of Excise the clerk's duty is to maintain the office registers, prepare all returns, and to attend to correspondence.Excise Constables129.
Excise constables are appointed-130.
Appointment to the establishment shall be made by - (1) the Assistant Excise Commissioner in the districts in their respective territorial charges;131.
Subject to the provisions of paragraph 57, all reductions, removals and dismissals should be reported as soon as possible to the Excise Commissioner to enable his office to maintain a correct gradation list. Grade promotion will be made by the Excise Commissioner only.132.
On April 1 of each year the Collector or the Assistant Excise Commissioner, or the Superintendent of Excise, as the case may be, will submit a report stating definitely in the case of each peon whether he' is fit for promotion or not. Details may be given in particular cases. In the case of Superintendent of Excise, such reports will be sent to the Assistant Excise Commissioner in-charge, Ganja and Charas Squad, Uttar Pradesh, Allahabad.133.
Superintendents of Excise and Excise Inspectors have been empowered to grant casual leave to Excise constables working under them in emergent cases. In all other cases leave will be granted by the Assistant Excise Commissioner under whom the constables are working.Section XIII-Appeals and RevisionsA-Appeals134.
Appeal shall lie to the Excise Commissioner from an order of a Collector.Note. - An order of the District Excise Officer shall be deemed to be an order of the Collector for the purposes of these rules. The Collector shall, however, retain the right to confirm or modify any order of the District Excise Officer ;Provided that this right shall not be exercised by the Collector in respect of any order of the District Excise Officer against which an appeal has already been preferred to the Excise Commissioner.135.
A petition of appeal within thirty days of the order either direct to the Excise Commissioner or to the authority against whose order the petition is made, for transmission to the Excise Commissioner.136.
A petition of appeal shall be-137.
Any person aggrieved by an order of the Collector intending to file an appeal against such order shall be entitled, on application, to receive under the ordinary rules governing the issue of copies of certified copy of the order appealed against.B-Revisions138.
Any person aggrieved by any order of the Excise Commissioner or the Collector, may make an application to the State Government for revision of such order. The application for revision shall be made to the State Government within six months of the order of the Collector or Excise Commissioner, as the case may be, provided that no application for revision against the order of the Collector, will be entertained unless an appeal where one lay, had been filed and disposed of by the Excise Commissioner.139.
The provisions of Rules 4 and 5 shall apply to petitions of revision : Provided that no court fee shall be leviable on revision petitions to the State Government but any enclosure to these petitions which are liable to court-fee or stamp duty under the law must be stamped in accordance with paragraph 376 of the Manual of the Government Orders, Volume 1.140.
For Rule 140 no remark is given.C-Appeal by Subordinate Officers141. Procedure to be observed.
- The procedure regulating appeals by subordinate officers, which may be prescribed by the State Government from time to time shall apply to appeals by subordinate officers of the Excise Department.142. Grant of copies of orders of punishment.
- In the case of an appeal from punishment, an appellant shall be entitled free of charge, to one copy of the original order or punishment when it is required for a first appeal, and in case where a second appeal lies, to one copy of the order passed on the first appeal, which copy he shall file with his petition of appeal.All other copies of orders, original or appellate, reports of the authority which conducted the departmental inquiry, including the statements of the findings and the grounds thereof, or of the statements filed before the inquiring authority or of the record of oral evidence in English or Vernacular, if any, a may be supplied; provided that the government servant concerned pays the copying charges in advance at the rates noted below :143. to 149.
For rules 143 to 149 no remark is given.Chapter III
District Excise Offices
Section XIV-General Instructions150. Responsibility.
- The District Excise Officer is a part of the CoUectorate office and Collector Is responsible for its efficiency. Where, as is usual, he delegates the duty of immediate supervisor to the District Excise Officer, the later is personally responsible for the work of the Excise clerk or the Excise ahalmad or both as the case may be. The inspection of excise accounts at long intervals by the Assistant Excise Commissioner in no way relieves the District Excise Officer of the responsibility for their work.With a view to keep the Assistant Excise Commissioner of the charge posted up-to-date with the trend of excise administration in the district, copies should be sent to him of all important circulars and instructions issued in the district on excise matters or reference made to the Excise Commissioner.151. Competent official to be appointed as excise clerk or ahalmad.
152. Rates of duty.
- The rates of duty imposed from time to time on foreign liquor, country spirit and hemp drugs will be found in Appendix'B'153. Duty on foreign liquor and country spirit payable before issue.
- The still head duty imposed, on foreign liquor and country spirit is payable before issue of such liquor from the distillery, brewery or bonded warehouse concerned, save only in the case of issue under a bond for payment of duty. The export duty is in all cases payable before issue.154. In case of distilleries, duty payable into headquarters treasury.
- In the case of distilleries, the duty shall be paid into the headquarters treasury of the district in which the distillery is situated. Distilleries may also make advance deposits on account of duty and issues may be made against such deposits.155. In case of bonded warehouse payable into tahsil sub-treasury.
- In the case of bonded warehouses or of distilleries from which country spirit is issued direct to vendors the duty and the contract price shall ordinarily be paid into the sub-treasury of the tahsil in which the bonded warehouse or the distillery is situated.156. Duty on hemp drugs payable before issue into tahsil subtreasury.
- The duties imposed on ganja and bhang, respectively, together with the contract prices are in all cases payable before issue (save under bond) from the bonded warehouse.Payment of such duty shall ordinarily be made into the sub-treasury of the tahsil in which the bonded warehouse is situated.157. Duty on bhang exported.
- The duty on Bhang exported (save under bond) from any of the districts in which collection is permitted is payable before the issue of the pass granted to cover such export. It shall be paid into the sub-treasury at the headquarters of the officer authorized to issue the pass.158. Duty on opium payable before issue into treasury or subtreasury.
- The cost price and duty imposed on opium issued from the treasury or sub-treasury is payable, before issue, at the treasury or sub-treasury.159. Duty on excise wastage of spirit and hemp drugs.
- On receipt of intimation from the Excise Commissioner or from an Assistant Excise Commissioner for the recovery of a specified sum of duty levied in accordance with rules on excess wastage of spirit or hemp drugs, the Collector shall recover the said sum of duty from the supply contractor concerned by debit against his advance duty deposit, if any, or by short drawal of any sum due to be paid to the supply contractor as contract price for spirit or hemp drugs supplied to bonded warehouses in the district, or by any of the other methods prescribed for the recovery of excise revenue (See also paragraph 226, Chapter IV).160. Rates of licence fee.
- Whenever the graduated surcharge system for the settlement of country spirit, hemp drugs and opium shops is, in village in any district, town or part of a district the Excise Commissioner prescribes in a booklet entitled "Scales of monthly fees" the rates of monthly licence fees payable by vendors and supplies copies to the district officers concerned.The amount of licence fees under other system and the modes of payment thereof will be found in the relevant rules of the Manual which may be consulted when necessary.161. Assessment under the graduated surcharge system.
- In the case of licence issued under the graduated surcharge system, licence fees are recovered monthly by the following procedure :The Excise Inspector in-charge of the country spirit and hemp drug's warehouse at the headquarters of the district is responsible, immediately' after the close of each calendar month, for the preparation and prompt submission to the Collector of an accurate consolidated statement showing shop-wise the issues of country spirit and hemp drugs made to all the shops of the district during the said calendar month. The Collector's office on the basis of this statement shall, without delay, assess the licence fee of each shop for the month in accordance with the prescribed scales.On completion of the assessment,which shall be carefully checked and signed by the District Excise Officer a list of fees due from all country spirit and hemp drugs shops of the tahsil shall be prepared in Form G-17 and forwarded to each Tahsildar, not later than the tenth day of every month. The Tahsildar, after making the necessary entries in the excise ledger maintained in Form G-I from the list shall exhibit the list on a prominent part of the notice board of the tahsil for the information of the vendors. A list of fees due from each shop shall also be forwarded, not latter than the aforesaid date, to the Excise Inspector in-charge of each bonded warehouse, to the agent in-charge of wholesale depot and to the wholesale vendor of country spirit, if any, for exhibiting at the warehouse, depot or wholesale shops, as the case may be. The onus of ascertaining from one or other of the exhibited lists the amount of the monthly fee payable by him shall be on the vendor who shall forthwith pay the sum demanded in the Sadar treasury or sub-treasury without delay. On the 21st of each month the Tahsildar shall, without fail prepare a list of defaulters and proceed forthwith to realize from them the fees due as if they were arrears of land revenue. On the 25th of each month the tahsildar shall submit to the Collector a list of defaulters, in Form G-18, with a report of the action taken against each. The Collector may thereupon call for an explanation of the defaulter, and in case the delay is not satisfactorily explained may cancel the licence forthwith and proceed to resettle the shop according to rules. In all cases in which arrears threaten to equal or exceed the amount of the security deposit, the defaulters must be ousted and their shops re-settled promptly. It is an essential feature of the surcharge system that the monthly assessment and prompt recovery of licence fees should engage the personal attention of the District Excise Officer, and that this important duty should not be delegated.Notes. - (1) In case the 20th of a month is a holiday, payment of licence fees may be made on the first working day of the treasury following such holiday.162.
Where a change of licence takes place during a month, the monthly licence-fee should be assessed on total quantity issued during the month to both the licensees taken together. The share of each licensees will then be fixed in proportion to the issues taken by him. If the outgoing licensee has any stock of intoxicants left at the time of transfer which is taken over by the incoming licensee, his share of the total monthly licence-fee should be proportionately reduced. That is to say, the amount made over by him to the incoming licensee should be deducted from the total issues from the warehouse during his tenure of the shop, and the quantity taken over by the incoming licensee should be added to the total issues taken by him from the warehouse.Note. - For the time and manner of payment of security deposit under the surcharge system, see Chapter VI.163. Licence fees for Tari under the tree tax system.
- The fees for Tari licences granted under the tax system shall be paid at the time of deposit of the tree tax.164. Licence fees for foreign liquor under the fixed fee system.
- The fees for foreign liquor licence granted under the fixed fee system shall be paid in advance into the headquarters of the district in which the licensed premises are situated.165. Licence fees for country spirit and bhang shops under the auction system.
- In the case of licences for country spirit and Bhang settled by auction, two months' deposit equivalent to one-sixth of the total licence fee shall be paid immediately on acceptance of bid at the sale to an official selected by the Collector to attend the sale for that purpose.The remaining fees shall be paid into the Sadar treasury or sub-treasury of the tahsil in which the licensed premises are situated on or before the first day of the month for which they are due.166. Licence fee for tari under the auction system.
- In the case of licences for the retail of Tari granted in districts where such licences are disposed of by auction one-sixth of the fees shall be paid as security deposit immediately on the provisional acceptance of the bid at the sale by the Collector, one-twelfth after the final acceptance of the bid by the Excise Commissioner on or before October 1, and three-fourths in such instalments between November 1 and May 1, as may be determined by the Collector. The last instalment of one-sixth fee shall fall due on June 1, and, if the preceding instalments have been paid, the amount deposited in advance as security deposit shall be set off against this instalment.167.
The fees for licences not determined by auction shall be payable into the sub-treasury of the tahsil in which the licensed premises are situated. No licence determined by auction shall be issued till the first periodical instalment has been paid, and if the licence has not been determined by auction till the security deposit has been paid.168.
Any sum accepted by way of composition under Section 74 of the Excise Act or relevant sections, or rules of other Acts, excepting the "Sales of Motor Spirit and Diesel Oil Taxation Act, 1939", "Molasses Control Act(U. P. Act No. 24 of 1964) and rules made thereunder, shall immediately on realisation, be paid into treasury or sub-treasury credited to the Head "8-Excise(a) Fines and Confiscations". So also shall the sale proceeds of any thing confiscated under Acts mentioned above, or any fine imposed in lieu of such confiscation, be credited under the same Head.169. Register of miscellaneous demands and collections at headquarters.
- The excise clerk or ahalmad at headquarters shall maintain a register in Form G-10 of miscellaneous demands and collections on account of confiscated property, etc.170. Mode of payment.
171. Tahsildar's excise ledger.
- In addition to the monthly list of fees due under the graduated surcharge fee system from the country spirit and hemp drugs shops of the tahsil (see paragraph 161 above) the Collector will furnish each tahsildar with complete tahsil wise extracts from the register of foreign liquor and fixed fee licences prescribed in paragraph 199, and from the register of licences awarded by auction prescribed in paragraph 200.On receipt of these extracts the Tahsildar will have prepared therefrom excise ledger in Forms G-3 and G-4. In the classification and arrangement of licences in G-4 he shall be guided by directions contained in paragraph 192. These ledgers will thus contain all the information necessary for the collection of the monthly excise revenue of his tahsil.172. Payments when to be credited and how to be accounted for.
- All payments on account of the licence fee demand, with the exception of advance deposits accepted provisionally at settlement by auction, shall be credited to Government on the day oh which they are received. The tahsil official in-charge of the excise account shall, day by day, after the accounts are checked in the manner prescribed by the Excise Commissioner from time to time in this behalf extract from Siaha all receipts on account of licence fees and enter each in its proper place in the ledger with the full particulars according to the heading.173. Tahsildar's monthly statement of demands, collections and balances under the auction system.
- The tahsil official in-charge accounts shall, on the fifth day of each month, lay the excise ledger before the Tahsildar so as to keep him acquainted with the progress made in collections of licence fees for each shop or farm under the auction system and to enable him to take prompt measures for the realisation of outstandings. On the 21st of the month he will prepare from the excise ledger(and its supplement, if any), a return in Form G-18, and submit it to the Tahsildar, who after filling in column 13 of the statement regarding action taken for realisation of the balance, will submit the same to the Collector by the 25th positively for his orders. The Collector may, in any case require the submission of similar return at other periods of the month; and this should invariably be done when the arrears are large and the action of the Tahsildar is considered wanting in energy and promptitude.174. Orders on Tahsildar's balance statement.
- On receipt of the Tahsildar's report of outstanding balances the Collector will pass orders as he considers necessary for the realisation of the dues. The Tahsildar and the Excise Inspector should be instructed in each case to personally watch the progress of realisation. Notice should be issued upon the defaulting licensee to pay up the dues by the list of the ensuing month, failing which his shop would be re-sold, and to appear personally before the District Excise Officer immediately.The Excise Inspectors in-charge,Bonded Warehouses should also be informed about licensees so defaulting who will instruct the defaulter or his authorized agent, when either of them turns up for taking issues, first to appear before the District Excise Officer.As a general rule, defaulters should be dealt with promptly. When the default threatens to equal or exceed the advance deposit, the licence should usually be cancelled and the shop re-sold to the best advantage, and proceedings be started immediately after the recovery of deficit, if any, as if it were an arrear of land revenue. The Excise Commissioner will require a full explanation of cases in which arrears have been allowed to accumulate to an amount in excess of the advance deposit.With a view to safeguarding against accumulation of Excise dues over a long period a statement in Form G-40, in duplicate will be submitted to the Excise Commissioner at the close of each financial year by the end of May following the year to which the balance relates, showing particulars of accumulated arrears and action taken for realization. The mode of submission of the statement will be as under :Rural Excise Inspector will submit the statement regarding their respective circles to the City Excise Inspector for preparation of a consolidated statement for the whole district. The latter, after verification from the District Excise Office, will submit the same to the Excise Commissioner through the Assistant Excise Commissioner.175. Realization of deficit suffered on re-auction.
- Tahsildar concerned should be directly to make sustained efforts for realising deficit, if any, suffered as a result of re-auction of a shop during the currency of the financial year. The Circle Excise Inspector should also be asked to suggest steps for realization of outstanding dues. With a view to keep the District Excise Officer informed of the progress of realization, such cases should be put up before him for orders by the first week of each month following. The Assistant Excise Commissioner will also examine each such case on his periodical inspection of the District Excise Office and give his suggestions in his inspection note and submit relevant extract to the Excise Commissioner.Should recovery of dues be not effected despite all efforts, the District Excise Officer will recorded in his own handwriting as a footnote to Statement V, while submitting the next quarterly Excise Amount (G-23), the measures adopted for realization of dues.B-Suspension176. Suspension of revenue requires Excise Commissioner's sanctions.
- All suspensions of demands on account of any fee or duty require the previous sanction of the Excise Commissioner. In making their recommendations. Collectors should briefly explain the circumstances of the case and state the date or dates for payment proposed.C-Remission177. Proposal for remission to be reported to Excise Commissioner.
- If all efforts for realization of outstanding dues prove of no avail, and if it is felt that further efforts are also likely to be unsuccessful, the case should be examined jointly by the District Excise Officer and the Assistant Excise Commissioner and a concreted drive initiated for realization of the arrears. Should these efforts also prove infructuous and futility of pursuing the matter further finally established the District Excise Officer will prepare a detailed report of the case giving the date on which the default occurred, the steps taken for recovery and the reasons which precluded success, and will send the same promptly to the Assistant Excise Commissioner along with the statement in Form G-31. The latter will examine the case personally during his next visit to the district and forward the report to the Collector with his comments.If the Collector finally considers that the arrear is beyond all hope of recovery, he will add his own observations and forward the report to the Excise Commissioner recommending remission of arrear dues.178. Remission by whom sanctioned.
- The remission of all irrecoverable balances not exceeding Rs. 2000 may be sanctioned by the Excise Commissioner. The State Government, Finance Department has declared under Devolution, Rules 45 that the assent of that Department may be presumed in all such cases. Balances above that amounts shall be reported by the Excise Commissioner for the orders of the State Government, Finance Department. As soon as the Collector receives intimation of sanction to the remission of an irrecoverable balance, he shall cause it to be written off in Register G. 1,2,3 or 4, as the case may be, and shall also inform the Tahsildar, who will cause it to be written off in the Excise Ledger (Form G-4). This will be done by entering the amount remitted and the number and date of the sanctioning order, in the remarks column.179. Remission in special cases.
- Proposals for remissions other than of irrecoverable balances must be reported to the Excise Commissioner who if he supports them, will forward them for the orders of the State Government.180. Failure to deposit advance after a bid has been accepted.
- Cases in which a person, whose bid has been accepted at auction, fails to pay in his advance deposit are not to be reported as cases for remission of an irrecoverable balance. Such a default is not balance and is not recoverable as an arrear of revenue. In such a case the contract must be re-sold, the price so obtained being entered as the demand. The only legal method of recovering a loss accruing on re-sale is a civil suit against the defaulter.D-Refund181. Refunds by whom sanctioned.
- Refunds of revenue may be sanctioned by the Collector, but in cases of doubt a reference should be made to the Excise Commissioner for orders. All refunds should be noted against the original payment in the remarks column of the register in which the payment was noted, viz. Forms G-1,2,3,4 and 6 as the case may be.Section XVI-ExpenditureI. Payment for supply of spirit and hemp drugs under the contract supply system182. General.
- Under the contract supply system, the contract supply price of country spirit and of hemp drugs is in the first instance paid along with the duty in force into the sub-treasury by the retail vendors before taking supplies.183.
The Excise Inspector in-charge of each country spirit or drugs warehouse will submit to the Collector, not latter than 2nd of each month, an abstract of his registers of issues supported by the receipted applications of retail vendors showing the issues of each kind of spirit or of drugs, as the case may be, from the bonded warehouse during the accounting month immediately preceding (See also paragraph 203).184. Payment to supply contractors.
- After the necessary checking of the above with the treasury accounts at headquarters, cheque will be made out in accordance with paragraph 203 in the Collector's office for the amount of price of spirit or drugs supplied to vendors from the warehouse or warehouses of the district during the accounts month. This must be made over to the contractor not latter than the 15th day of the month, unless, at his own request, he is paid at longer intervals.If the contractor has expressed a wish to receive the payment by postal money order, the amount of it is Rs. 600 or less, may be remitted to him by money order after deducting the usual commission from him.The payment of contract price to a supply contractor, if the amount is Rs. 600 or less may be made by the Reserve Bank of India also after deducting the usual commission, in cases where the contractor has expressed a wish to receive payment as such and makes his own arrangement for receiving the drafts.185. Elimination of fraction of a naya paise.
- Payment on account of the contract price and duty should not involve fractions of a naya paise. Whereas in the case of ganja, fraction of a naya paise may occur in calculation of contract price and duty for 223, 276 grams (4 chhataks) and 669, 828 grams (12 chhataks), the elimination of a fraction of a naya paise should be effected by increasing the contract price to the nearest naya paisa and reducing the duty by the amount.II- District Contingent Charges186. Classification of contingent charges.
- The contingent charges payable by the Collector from allotment made by the Excise Commissioner are divided into the following classes :187. Sub-heads under which charges are classified.
- The charges to be recovered by the grant for contract contingencies are classified under the following sub-heads :188. How drawn.
- Money to meet contingent charges is to be drawn on bills in such forms and in such manner as may be prescribed in the Financial Handbook, Volume V.189. Non-contract contingencies.
- Non-contract contingencies include freight on excise opium only.190. Miscellaneous directions.
- The following miscellaneous directions regarding the classification and payment of charges are noted for observance:191. Allotment of rewards.
- An allotment is made to each district officer by the Excise Commissioner for the grant of rewards for detection and successful prosecution of cases under the Excise and Opium Laws. The head to which rewards, both for excise and opium cases, are debitable is "8-Provincial Excise (Transferred)-District Executive Establishment-Allowances and Honoraria-Re wards".Expenditure under this head is to be restricted to cases under the Excise, Dangerous Drugs and Opium Acts. Rewards in cases under the Opium Smoking Act may be paid out of the fines realised under orders of the Magistrate trying the case.192. Bills to be accompanied by sanctioning order.
- Bills for rewards should be accompanied by the order of the Collector or the Excise Commissioner, as the case may be, sanctioning payment. When in paying rewards it is not considered desirable to disclose the name of the payee a certificate signed by the Collector to the effect that the reward has been duly paid should be submitted in support of the payment in lieu of the payee's receipt ordinarily required.193. Advances for rewards how drawn.
194. Procedure.
- The Collector shall in the first instance estimate the normal monthly expenditure that he will have to incur on advances to Excise Inspectors and Police Officers for the detection of cases or on real rewards sanctioned in cases under the Excise Act and the Dangerous Drugs Act and then prepare an advance bill equal to that amount for presentation to the treasury. The Collector will cash the bill and pay the amount required by each Excise Inspector and Police Official. The Excise Inspector and the Police Official should each send to the Collector at the end of the month a detailed bill of charges actually incurred by him and the cash balance left in hand, together with the estimate of his requirement for the ensuing month. The District Excise Officer will examine the accounts and after scrutiny will prepare a consolidated detailed contingent bill. In this bill when the expenditure is of a confidential nature, the necessary certificate should be given without details. It should, however, be distinctly understood that unspent balances of advance should not be carried over from one month to another and that no second advance is admissible until the first advance is completely accounted for by the presentation of an adjusting bill and by refund of the unspent balance, if any.195.
Rewards finally sanctioned in favour of officers or orders should also be paid from the advance drawn by the Collector. The advance therefore should be sufficient not only to cover the advances required to be given to the Excise and Police Officers but also the probable requirements for payment of rewards finally sanctioned during the months. If in any month the advance is insufficient to meet all the rewards sanctioned in that month the actual payment of rewards should be postponed to the next month, but the second advance should not be drawn in the same month.196.
The balance left unspent at the end of the year should be refunded into the treasury on or before March 31 without fail.Note. - A register of monthly excise expenditure in respect of reward, contingencies, etc. shall be maintained in Form D 27-A. A quarterly statement of expenditure in Form D-27-C shall be submitted to the Excise Commissioner as laid down in paragraph 209.Section XVII-Register, Reports and Returns I-Register197. Contents and methods of preparation.
- (i) A register for all licences issued under the graduated surcharge system shall be maintained in the Collector's office in Form G-I. It shall be opened as soon as possible after shops under the system have been assigned for the ensuing year. The register should be divided into separate parts for each class of shops. The arrangement should be by tahsils and a separate page should be allotted to each shop in alphabetical order. Further instructions for the maintenance of this register are given at the foot of the form.(ii)A complete list of all the shops in Form G-16 shall be prepared and supplied to the Superintendent of Police for the information of his subordinates and to the Assistant Excise Commissioner; extracts in Form G-15 relating to each tahsil and circle shall be supplied to the Tahsildar and the Excise Inspector concerned. A list in Form G-16 of all the country spirit and drugs shops shall also be furnished to each Excise Inspector in-charge of the warehouse.(iii)Any changes made in the extracts or lists during the year shall be notified from time to time to officers concerned.198. Contents and methods of preparation.
- A register for all tari licences issued under the tree-tax system shall be maintained in the Collector's office in form G-2 This register should be opened as soon as possible after assignment of shops; and extracts and list as prescribed in paragraph 197 should be prepared and forwarded to the officers mentioned in clause (ii) of the paragraph not later than September 20. Any changes made during the year should be notified to the officer concerned.199.
A register of all foreign liquor licences and licences issued under the fixed-fee system or free of charge shall be maintained in the Collector's Office in Form G-3.Extracts in Form G-25 relating to termination of licences for the wholesale and retail vend of foreign liquor during or at the close of the year shall be submitted to the Excise Commissioner soon after the close of the year in the following manner:Rural Excise Inspectors will submit the statement regarding their respective circles to the City Excise Inspector for preparation of the consolidated statement for the whole district. The latter, after verification from the District Excise Office, will submit the same to the Excise Commissioner by April 10.Extracts from this register relating to all licences issued under the fixed-fee system or free of charge shall be forwarded by the District Excise Office to all officers mentioned in paragraph 197 from time to time as each licence is granted.200. Preparation.
(a)As soon as possible after the conclusion of a settlement by auction, a register in Form G-4 shall be prepared in anticipation of sanction from the settlement record of all shops sold. This register shall include all licences disposed of at the time of an auction.(b)Arrangement. - The register may be divided into separate parts for each branch of the revenue. The arrangement shall be by tahsils, and a separate page shall be allotted in alphabetical order to each shop. The arrangement under the various branches of revenue shall be according to circumstances as follows :201. Register and map of all sanctioned shops to be maintained.
- A complete register of all sanctioned shops, under the various systems in force, shall be permanently maintained in the Collector's office in Form G-5. It shall include a complete index and map showing the position of the shops. No new shops should be added to it or existing shop removed from it, without the previous sanction of competent authority, and the authority for all changes in the register should be noted against them.202. To be maintained in Collector's office and posted daily.
- A register of excise receipts shall be maintained in the Collector's office in Form G-6 in which will be posted under the appropriate heads, all items of excise revenue included in the daily Siaha supplements or the treasury challans. A monthly total will be struck for the districts and, this total will supply all necessary particulars for the Collector's quarterly return of district's receipts (Form G-23) to the Excise Commissioner.203.
An account of receipt on account of price of country spirit and drugs and periodical refunds thereof to the supply contractors of country spirit and hemp drugs shall be maintained in the Collector's office in Form G-7, G-8 and G-9 separate pages in each being allotted to spirit and drugs. This account will safeguard overdrawals and afford adequate means for the verification of the sum due to each individual contractor.All items of receipts on account of price shall be posted from the daily Siaha abstracts received from the tahsil in the first column of that tahsil in Register G-7. At the end of the month the receipt from tahsil shall be totalled at the foot of the form and any outstanding balance still due to the supply contractor from the previous month added to the total. A payment voucher should then be prepared for the whole amount thus found due, unless it is Rs. 600 or less and the contractor has expressed a wish that sums due to him should not be paid to him until they reach that amount. The remaining three sub-columns against every item of receipt included in the payment order should then be posted at once. Before the District Excise Officer signs the payment order he should satisfy himself of the correctness of the entries in the register by comparing a fair proportion of the entries with daily abstract of Tahsil Siaha and the previous month's accounts. All unadjusted items at the end of the succeeding months should be carried to a separate in Form G-8. When these items are ultimately paid or transferred to the revenue deposit, the appropriate column for date of payment in this register as well as the appropriate columns in Register G-7 should be filled in. The register in Form G-8 should be placed before the District Excise Officer once a month when he should satisfy himself of the correctness of the entries in it by checking a fair proportion of them with the register in Form G-7 and with payment vouchers. He should then sign the Register in token of his having done so. All items not paid to the contractor within three months of their credit should be transferred to the revenue deposit account.Before the 20th of every month a memo of receipts on account of cost price of country spirit and drugs during the previous month and of payments therefor up to the date of submission should be submitted in Form G-9 to the Deputy Chief Accounting Officer. It should be signed by both the District Excise Officer as well as the Treasury Officer in token of its correctness.204.
A register in Form G-43 will be maintained in the District Excise Office. All cases under any Act administered by the Excise Department, whether detected by the Excise or Revenue or Police staff, in which a challan report is submitted should be sent to the District Excise Officer for being entered in this register.Necessary entries will be made promptly in this register and records sent thereafter to the trying court concerned without delay.Cases against licence-holders for breach of conditions of licence will be entered in a separate register (G-43), if available, otherwise, a few pages will be allotted in the same register for entering by a separate running serial , the cases against licence-holders.205. General description.
(a)This is intended to be a permanent record of the principal statistics relating to excise and opium shops, consumption, revenue and to any special circumstances which may effect these from year to year. The note-book is designed for the record of ten complete year, and is to be retained permanently in the Collector's office. Entries will be made in it neatly and legibly. The note-book is to be produced for inspection by the Hon'bie Minister in-charge of Excise, the Divisional Commissioner or the Excise Commissioner when visiting the district. Their remarks, if any, should be entered in the pages headed "Miscellaneous" at the end of the book. Draft notes shall be prepared by the Assistant Excise Commissioner of the charge and submitted to the District Officer concerned before October 2, for approval and entry in the note-book.(b)Part I-Tables. - Part I of the note-book consists of a number of tables in which figures (mostly extracted from the annual returns) will be entered once a year. Instructions for filling of the tables are given in the note-book.Each table is followed by a blank page of pages ruled for notes. It is intended that these pages shall be used to give a brief explanation of any extraordinary fluctuation in the figures, such as, may be due to calamities of season or to changes of system or of the rates of duty, etc. Where the explanation is one which cannot conveniently be given in a brief note a reference should be added to the page of Part II on which a full explanation will be found. It is the duty of the District Excise Officer to see that the entries in these Statistical tables are complete and up-to-date, and of the Collector to assure himself that this has been done.(c)Part II-Notes on matter of importance in District Excise. - Part II consists of blank pages with printed heading for each of the more important excise subjects. The marginal column is intended for a catch-word indicating the subject of the note and for the date of the entry. Only facts actually verified, or believed from inquiry to exist, and of definite importance should be recorded. Ordinarily, inspection notes should not be entered, but results of special inquiries should be briefly recorded under the appropriate headings. In addition to such entries an outgoing District Officer should record any special facts which he considers should be in the knowledge of the successor.(d)All entries in Part II (except entries by inspecting officer) should be made after approval of the Collector has been given. The Assistant Excise Commissioner may suggest entries for the Collector's approval.(e)Entries should be indexed in alphabetical order when made according to the marginal catch-word employed.(f)Excise map. - An excise map of the district should be kept in the notebook and brought up-to-date when necessary.Places in which there are shops or the sale of country spirit shops and hemp drugs should be underlined in red for country spirit shops, blue for hemp drugs shops and green for tari shops.II-Reports206.
(a)In the case of shops settled under the graduated surcharge system the Collector shall submit to the Excise Commissioner not later than March 10, a report on all settlements, accompanied by a statement in Form G-ll for informations.(b)In the case of tari shops settled under the tree-tax system the Collector shall submit to the Excise Commissioner not later than August 15, a report accompanied by a settlement in Form G-ll.(c)In the case of shops or farms settled by auction the Collector shall submit to the Excise Commissioner for sanction, as soon as may be after conclusion of a sale, a report on the proposed settlements accompanied by a detailed statement in Form G-12 or G-13. Full instructions for preparation will be found in the form. A report of the settlement of the majority of shops must on no account be delayed because a minority of licences still waits disposal. A supplementary report can be sent as soon as possible after the main report.(d)In the case of re-settlement of any shops during the currency of the excise year the Collector shall report the re-settlement to the Excise Commissioner immediately for record of change in the list of shops maintained by him.207. Due date.
- The Collector will submit to the Excise Commissioner, through the Commissioner of the division on or before June 1, an annual report on the administration of the department in his district. With the administration report shall be submitted Appendices B-IV, C.D.E., E-l and E-2 (State) and I, n, HI, IV, IV-A, IV-B and V (Central), (Form G-26).208. Contents.
- The following directions should be observed in its preparation :| Financial | ... | I- Gross receipts. |
| II- Demands, collections and balances. | ||
| III- Foreign spirit manufactured in India. | ||
| Foreign liquor | ... | IV- Beer manufactured in India. |
| V- Foreign spirit and beer imported into India from overseas. | ||
| VI- System in force. | ||
| VII- Distilleries and staff. | ||
| Country spirit | ... | VIII- Consumption and duty. |
| IX- Licence fees and shops. | ||
| X- Outstills, if any. | ||
| Tari | ... | XI- Systems in force. |
| XII- Licence fees and tree-tax. | ||
| Hemp drugs | ... | XIII- Duty and consumption. |
| XIV- Licence fees and shops. | ||
| Opium | ... | XV- Duty and consumption. |
| XVI- Licence fees and shops | ||
| Manufactured drugs | ... | XVII- Licences and permits granted. |
| Crime | ... | XVIII- Offences under- |
| (a) the Excise Act, | ||
| (b) the Opium Act, | ||
| (c) the Opium Smoking Act, | ||
| (d) the Dangerous Drugs Act. | ||
| XIX- Prosecutions and rewards. | ||
| Public opinion | ... | XX- Temperance Societies. |
| General | ... | XXI- Any local matter which is also of State importance. |
| XXII- Work of staff. | ||
| XXIII- General remarks. |
209.
A list of returns received in, or despatched from district offices will be found in Appendix F. Full directions for the preparation of the returns are also given there. A quarterly statement of expenditure in Form D-27 C shall be submitted to the Excise Commissioner by the 10th day of the month succeeding close of the quarter.Section XVIII-Forms210. Collector's Indent ensuing.
- Collectors shall submit by the 25th March in each year to the Excise Commissioner an indent for the forms required for their districts in the excise year next ensuing.211. Form of Indent.
- The indent shall be submitted in Form G-36 which will contain, as furnished to districts, a complete list of forms as sanctioned from time to time212. Indent should be punctually submitted.
- To ensure regularity in supply indents should be punctually submitted so that it may be possible for the indents to be checked and the forms to be printed and supplied by the end of August. Neglect of this rule will frustrate all the arrangements of the press for economical working.213. Supplementary Indents.
- No supplementary indents will be permitted except in the most urgent and special cases, which must be fully explained. When the submission of a supplementary indent becomes unavoidable it should be drawn up in the usual indent form and the necessary entries regarding balance, etc. made in respect of the forms required.214. Supply of books and forms.
- A State indent forms will be forwarded to the Superintendent, Printing and Stationery, Allahabad, by June I, and he will supply Collectors with the number passed for the district direct. Forms received from the press should be carefully checked with the advice not before the latter is returned to the Superintendent, Printing and Stationery.215. Stock book of forms and register.
- A stock book of excise forms and registers will be kept up in the Collector's office in Form G-37.216. Custody of forms.
- Form should be kept, as far as possible, in open racks and in separate compartments. A note of the number of forms received and issued, and of the balance in the compartment after each receipt of issue, should be placed in each compartment.217. Use of other than sanctioned forms prohibited.
- No forms or registers other than those sanctioned, should be brought into use in the department without the express sanction of the Excise Commissioner, and on no account whatever should forms or registers be printed at a private press.218. Prescribed forms of other departments.
- Forms for use in the account and other departments must be indented for under the orders of the departments concerned.219.
The following instructions with regard to issue of licences should be carefully observed :220. Weeding of record.
- During the month of April and January (in case of records of common nature with other departments) in each year a list shall be prepared by each Tahsildar and by the Excise clerk in the Collector's office of the records which are to do weeded out under the rules in Appendix F. These lists shall be submitted to the District Excise Officer and in accordance with his orders thereon recorded, the records or papers shall be immediately destroyed and a certificate recorded at the foot of the list by that Officer that this has been effectually done. The list shall be permanently preserved for future reference. It must be distinctly understood that no records or papers whatever may be destroyed without the previous sanction of the District Excise Officer.221. Destruction and retention of records.
- Except where provision is made for permanent detention of a record the records mentioned in Appendix F shall be destroyed after the expiration of the period specified against each, computed from April 1 and January 1 (in case of records of common nature with other departments), next following the date of the record, provided that the Collector may at his discretion direct the retention for a longer period or permanently of any record which he may consider likely to be useful in the future.222. to 224.
[Deleted]Chapter IV
Departmental Excise Offices
Section XX-Revenue and Expenditure I-Revenue225. Receipts on account of excise revenue.
- All sums received by officers of the Excise Department on account of excise revenue (such as sums accepted by way of compensation under Section 74 of the Excise Act, proceeds of old furniture, plant, etc., sold by auction) shall be paid into the treasury as soon after receipt as possible and credited to the appropriate head of excise revenue.226. Duty on excise wastages.
227. Responsibility of Assistant Excise Commissioner.
- The Assistant Excise Commissioner is responsible for the disbursement of each month salary, travelling allowance and contingent expenditure to all officers of the Excise Department, within his charge, and for expenditure on account of repairs to, and construction of departmental buildings. A statement of monthly expenditure in Form D-27-B shall be submitted to the Excise Commissioner by the 10th day of the following month.228. Pay bills.
229. Prompt disbursement by Inspectors necessary.
- Inspectors must disburse the pay of their subordinate promptly each month and obtain their signatures in the acquittance roll, which shall be maintained in Provincial Form 159. The acquittance roll shall be sent in original to the office of the Assistant Excise Commissioner not later than the 10th of the month following the month for which payment has been made.230. Payment to be made according to graded list.
- Payment to all officers shall be made according to the graded list of each class of officer within the charge to be maintained in the office of the Assistant Excise Commissioner, The Excise Commissioner will notify to the Assistant Excise Commissioner the promotion of any Excise Inspector or clerk in the time-scale, and the grade, promotion of each class of officer within the charge. The annual increment of Excise constables is granted by the Assistant Excise Commissioner of the charge.231. Establishment order book.
- An establishment order book shall be maintained in all departmental officers in Form I.D. Particulars of each order regarding appointment, leave, promotion, reversion, reduction, reinstatement, removal, dismissal and transfer of individual officials shall be entered in the book. All establishment pay bills shall be carefully checked with the entries in the order book before the bills are passed. When orders have been passed by the Excise Commissioner an abstract of the order shall be entered in the relevant column and initialled by the Assistant Excise Commissioner.232. Travelling allowance bill.
- All bills for travelling allowance must,as a rule, be submitted to the countersigning officer not later than the 5th of the month following that in which the journeys were made for which travelling allowance is claimed. The Assistant Excise Commissioner is the countersigning officer for all officers of the Excise Department within his charge except that all personal bills of the Assistant Excise Commissioner and his clerks and the bills of the other officers when the claim exceeds Rs. 100 for any month are to be countersigned by the Excise Commissioner.233. Contingent charges.
(a)The contingent charges payable by the Excise Commissioner are divided into the following classes :234. Classification of contract contingencies.
- The charges covered by "A-Superintendence, contract contingencies" are classified under the following sub-heads :235. Classification of-"C-Distilleries contingencies, contract".
- -The charges covered by "C-Distilleries, Contingencies-contract" are classified under the following sub-heads :236. Pay of inferior servants.
- A separate bill in respect of 'Pay of part-time inferior servants' should be prepared by the Assistant Excise Commissioners and forwarded to the Treasury Officers concerned for encashment so as to reach the Treasury before the 25th of the month to which it relates. These bills are treated as ordinary salary bills though they are drawn on forms prescribed for contingent bills. The bill should be distinctly marked "Pay of part-time inferior servants". The charges should include-237.
No contingent charges involving an expenditure of Rs. 15 and over except those mentioned in paragraph 233 supra and no charge, in respect of purchases of books and furniture are to be incurred without the previous sanction of the Excise Commissioner.238. A-Superintendence, Contingencies--Non-contract.
- The non-contract contingent charges incurred by Assistant Excise Commissioners include :239. B-District Executive Establishment.
- 'Funds placed under the subhead "(b) Prohibition Staff-Contingencies" should be utilized for the following charges :240. Permanent advance to be kept in the custody of the Head Clerk.
- The Permanent advance mentioned in paragraph 233 (a) should be kept in the custody of the Head Clerk who should be required to furnish a security for such amount as required in paragraph 70 of the Financial Handbook, Volume V, Part I.241. Cash-book.
- A cash-book should be maintained of all expenditure incurred and the balance in hand should always tally with the actual amount in custody (See Financial Handbook, Volume V, Part I, Rule 68)242. Buildings.
- The following instructions regarding the submission of bills and estimates in respect of excise buildings in-charge of Assistant Excise Commissioners should be carefully observed :243. Correspondence register.
244. Casual leave registers and papers relating thereto.
- A casual leave register in the form prescribed under paragraph 94 of the Manual of Government Orders, U. P. (1954 edition) will be maintained and entries made therein should be, in accordance with the instructions given in the explanatory note, appended to the aforesaid paragraph. Entries made in the register should be initiated and dated by the Assistant Excise Commissioner while according sanction of leave.The Assistant Excise Commissioner's order should be communicated to the official applying for leave on the back of the original application, which should be sent back with an endorsement after return of the official from leave. In case where there is a change in dates, the facts should be noted in the casual leave register in red ink by altering the dates accordingly. This alteration should also be initialled and dated by the Assistant Excise Commissioner.All papers relating to casual leave or permission to leave the station should be retained till the close of the quarter following the end of the calendar year.245. File Register and Guard Books.
246. Pending files.
- Pending files should always be kept separate from closed files. Very old files should be kept in a separate almirah. A list of pending reference should be prepared every month and put up before the Assistant Excise Commissioner by the 15th of each month.'247. Register of registers.
- A register of registers should be maintained in Form D-2.248. List of periodical returns.
- A list of periodical returns should be maintained and hung on the wall. The actual dates of their submission should be noted against them when they are despatched.249. Typewriter cards.
- Typewriter cards and registers should be maintained in Forms A and B prescribed under Rule 106 of the Printing and Stationary Manual.250. Travelling allowance bills register.
- A travelling allowance bill register as required under G. O. No. 3782/X, dated September 28, 1923, should be maintained to guard against double payments and the acquittance roll register should be maintained in the prescribed form (Provincial Form 139).251. Supply of stationary, etc.
- Each Excise Inspector shall be supplied with the necessary stationary, fornts and service postage stamps by the Assistant Excise Commissioner of the charge, in which he is. employed and in addition shall be paid a fixed country stationary allowance of rupees two per month.Section XXII-Registers, Reports, Returns, Forms, etc.252. List of registers.
- To enable Assistant Excise Commissioners to keep a watch over the proper preparation of registers the following registers maintained by officers of the Excise Department are here included :By Assistant Excise Commissioners :253. Stock-books of Government property.
254. Reports and returns.
- The following reports are prescribed for submission by Assistant Excise Commissioner :255. Weeding of records.
- The Assistant Excise Commissioner will pass orders for the destruction of records maintained in his own office and byExcise Inspectors in-charge of distilleries, bonded warehouses and preventive circles which are due to be destroyed under the rules in Appendix F. For this purpose lists of records due to be destroyed will be submitted in the month of April to the Assistant Excise Commissioner by all Officers of the Excise Department in the charge. Such record as he orders shall be immediately destroyed. A certificate (to be permanently retained) to that effect will be recorded at the foot of each list. No records or paper will be recorded at the foot of each list. No records or paper will in any circumstances be destroyed with the previous sanction of the Assistant Excise Commissioners.256. Retention of records.
- Except where provisions is made for the permanent retention of a record, the records mentioned in Appendix F shall be destroyed after the expiration of the period specified against each commencing from April 1, next following the date of the record. The Assistant Excise Commissioner may at his discretion direct the retention for longer period or permanently of any record which he may deem likely to be of use in future.257. Forms.
- Rules in Section XVIII, Chapter III, relating to the supply of forms to the Collector's office shall apply mutatis mutandis, to the supply of forms to the Assistant Excise Commissioners and to the officers of the Excise Department within the charge who are supplied with forms by him.Section XXIII-Departmental ApparatusI-Hydrometers and Thermometers258. Supply of hydrometers, thermometers, etc.
- All hydrometers, thermometers, testing glasses and books of hydrometer tables are supplied from the stock maintained in the office of the Excise Commissioner. Only the technical apparatus so issued shall be brought into departmental use.259.
The standard of supply shall be as follows :Standard of supply :260. Testing of hydrometers and thermometers.
- All hydrometers and thermometers in use in distilleries, bonded warehouses and Collector's offices with preventive Excise Inspectors shall be standardized not less than once in every year. This work will be carried out by Assistant Excise Commissioner.The instruments used by Assistant Excise Commissioner will be standardized by the Chemical Examiner once a year.Thermometers are more likely to get out of order than glass hydrometers and should be tested at frequent intervals. Thermometers may conveniently be tested against one another by simultaneous immersion in a sample of spirit or water.261. Instructions for the care of thermometers.
- Glass hydrometers when not in use should remain in a position such that the mercury in the bulb may not come in contract with the sealing wax which in most patterns the bulb is closed.Brass hydrometer, of which some are still in use, are exceedingly delicate contract with hard surfaces must be avoided; even unnecessary friction in adjusting the weights will reduce the weight of the instrument and cause it to show less than the true alcoholic strength. Great care must, therefore, be taken to avoid denting or scratching the hydrometer or its weights. A soft pad or cloth should be used for placing them on during use. Before returning them to their cases they should be well washed in clean water, and carefully dried with a selvyt or similar duster which may be purchased locally. Brass hydrometers should be frequently tested against a glass hydrometer and variation, if any, noted and allowed for. For these tests samples of spirit of different strength requiring different weights should be used.When not in use, all hydrometers and thermometers should be kept in their cases.262. Disposal of defective apparatus.
- When an instrument is found inaccurate, the fact should be reported to the Excise Commissioner with a statement showing the contracted readings at various temperatures. On receipt of this report order will be passed as to the disposal of the hydrometer or thermometer.No instrument should be returned to the Excise Commissioner's office without orders. When a brass hydrometer is thus returned under orders, special care must be taken that the hydrometer and thermometer are separately and carefully packed. The weights should be wrapped in soft paper, if they get loose in the box they are kept to damage the hydrometer.II-Gallon measures263. Supply of gallon measures.
- All measures used in the transfer or issue of spirit in distilleries and bonded warehouses shall be of a pattern approved by the Excise Commissioner and shall be provided by distillers and contractors.264. Description of measures in use.
- The measures shall have distinctly engraved on them their capacity, and indications of the extent to which the measure is to be filled to secure correct measuring. Some measures, for instance have to be filled in to the neck while other have to be filled into the brim, i.e. to the top of the flange. These indications should be strictly followed. The approved measures are provided with a flange for convenience in use and for prevention of waste but are regulated to contain full measure when filled to the neck or throttle only.265. Standard gallon measure and its use.
- Each distillery will be supplied with standard gallon measure which shall remain in the sole custody of the officer in-charge who should test the accuracy of the measures in daily use every month and submit a report on the results of the test to the Assistant Excise Commissioner in-charge. Each Assistant Excise Commissioner will also be provided with a standard gallon measure which shall be used by him, when inspecting distilleries, bonded warehouses and wholesale depots, for testing the measures.Ill-Locks266. Supply of Locks.
- All excise locks required for use in distilleries, country spirit and drugs warehouses, mixing depots, bonded manufactories and Assistant Commissioner's offices shall be obtained from the office of the Excise Commissioner.267. Locks to be of standard pattern.
- The locks shall be of such standard pattern as the Excise Commissioner shall direct. Locks will also be supplied for each store room and for the distillery, warehouse and bonded manufactory gates.268. Reserve Lock supplied.
- Each Assistant Excise Commissioner will be given supply of spare locks to be kept as a reserve.269. Indents for locks.
- While submitting applications for new locks, the need therefor must in all cases be briefly explained.270. Locks not to be locally repaired.
- It should be clearly understood that the locks supplied should on no account be locally repaired. If the key is lost or broken, or the lock, for any other reason is considered unfit for use a reserve lock shall be issued to replace it, and the defective lock returned to the office of the Excise Commissioner with an indent for a new one.271.
Locks supplied with duplicate keys!-All locks supplied are provided with duplicate keys. Before issue for use, one of the keys shall be labelled to show the number of the lock and purpose for which it is employed, and shall be retained in the custody of the Assistant Excise Commissioner.273. to 274.
[Deleted]Chapter V
Offences Against the Excise Laws
Section XXVI-Prevention, Detention and Investigation of OffencesI-General Instructions275. Offences transferred from the Excise Act to the Dangerous Drugs.
- [(1) The following classes of cases governed prior to 1930 by the Excise Act, 1910 are now triable under the Dangerous Drugs Act, 1930] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.]:(a)All offences relating to cocaine and allied drugs;(b)All offences, relating to medical hemp, i.e. essences and tinctures of hemp other than in respect of manufacture; and(c)All offences relating to import into and export from India of hemp drugs.Note. - Supplementary instructions regarding these offences will be found in Exdse Manual,- Volume Iii.276. Preventive officers to have thorough local knowledge.
- The main reasons for the appointment of officers on peripatetic duty are to ensure rigid observance of the conditions of their licences by licence-holders and to enable officers to acquire local knowledge without which offences can neither be prevented not detected. The prevention and detection of offences from an integral part of the duties of Excise Inspectors on preventive works. Excise Inspectors on peripatetic duty must acquire a thorough personal knowledge of -(1) the habits of the local population, (2) the leading castes, individuals and officials, (3) principal consumers of their circles, (4) suspects and their rings who are engaged in breaking excise laws, and (5) excise convicts. Assistant Excise Commissioners should make searching test of the local knowledge of Inspectors when examining their preventive detective work. Severe action will be taken against Inspectors whose peripatetic work is found to consist of mere perfunctory inspection of shops and who fail to bring to book excise offenders and licences indulging in serious malpractices.277. Excise peons to be trained.
- Every efforts should be made by an Excise Inspector in-charge of a preventive circle to train excise peons under him in preventive and defective work. An excise peon is not a mere office or a personal peon but should perform duties and analogous to those performed by constables of the police station. Assistant Excise Commissioner will see that this instruction is carried out and peons are properly trained in detection work. Inspectors may employ informers at their own discretion and risk.278. Information from the police.
- When a serious offence has been committed and the culprit is known or suspected, the Excise Inspector or other investigating officer should refer to the officer-in-charge of the police station within whose limits the culprit resides for information as to his antecedents, associates, movements and convictions. The officer-in-charge will often be able to supply much valuable information in the cases of professional smugglers and similar offenders.279. Detection by an Excise Inspector outside his circle in urgent case.
- An Excise Inspector is not debarred from detecting cases in circles adjoining his own circle if the circumstances are such as to call for immediate action. Whenever it is possible, without risk of spoiling a case by delay, to inform the inspector of circle concerned, he should be informed and the investigation made by the Excise Inspector of the circle concerned or by both Inspectors together.280. Applicability of the Criminal Procedure Code.
- Section 54 of the Excise Act makes provisions of the [Criminal Procedure Code, 1898] [Now see Cr. P.C. of 1973.] applicable generally to arrests, searches, search-warrants production of persons arrested and investigation under the Excise Act. Every officer having power of search, arrest and investigation must, therefore, be thoroughly acquainted with Chapters V, VI, VII, XIV and XXXIX of the Code, as amended up-to-date and with the Evidence Act. Attention is directed to the following sections of the Criminal Procedure Code generally : 4 (f), (1) (n), (p), (v), (w), 42, 43, 46 to 53, 56 to 58, 60 to 62 66, 67, 75, 76, 79 to 86, 98 to 102, 103, 149, 150, 151, 153, 160, 161, 164, 167, 169, 170, 171, 173, 183, 496, 510, 511, 512, 539-A, 540 and 544.281. Arrests, searches, challans and evidence.
- Particular attention is drawn to the following points connected with investigation of offences :282. Analysis of and production as to intoxicants which may be produced in evidence.
283.
284.
285.
The prosecution of licensed vendors for default in the payment of licence fee is improper. The penalty for such default is forfeiture of the advance deposit and cancellation of the licence. Proceedings may also be taken against the defaulter as if the sum were an arrear of land revenue.III-Excise Intelligence Bureau286. Staff of the Bureau and its powers.
- An Excise Intelligence Bureau functioning under an Assistant Excise Commissioner is attached to the office of the Excise Commissioner. Two Excise Inspectors (besides the Excise Inspector in-charge Office Section of the Bureau) are also posted to it. The jurisdiction of the Assistant Excise Commissioner in-charge of the Bureau and of the two Excise Inspectors on detective duty attached thereto extends throughout the State and they exercise powers of an Assistant Excise Commissioner and Excise Inspector, respectively, regarding inspection of excise shops, searches, arrests and investigation under any of the Acts administered by the Excise Department. The Excise Inspector in-charge of the Office Section, besides carrying on his own work, is charged with the duty of supervising the work of the Assistant posted to the Bureau.287. Functions of the Bureau.
- The objects of the Bureau include the collection and dissemination of Excise statistics and information regarding smugglers and offences against laws administered by the Excise Department as between different districts of this State, between this State and other States or territories of the Indian Union, and between itself and the Narcotics Intelligence Bureau. For this purpose, a monthly excise supplement to the Criminal Intelligence Gazette is published by the Bureau and copy thereof supplied to all concerned.The Bureau is also charged with the responsibility of tracking inter-State or wholesale smugglers of intoxicants, opium and dangerous drugs and with the detection and investigation of important cases. Field staff of the State is required to extend the fullest co-operation to the Staff of the Bureau in investigations and inquiries being conducted by them. This staff will also be available for detection of cases involving Inter-State smugglers or investigations outside the State on requisition by any District Officer or Assistant Excise Commissioner.The duties and functions with which the Excise Intelligence Bureau of this State is charged are more comprehensive in nature and scope than its counterpart in other State. For, besides maintaining and disseminating information and statistics regarding crime, this Bureau also maintains constant vigil over the trend of licit consumption of intoxicants, and by implication, therefore, over Excise Revenue in each 'wet' preventive circle of the State. It keeps watch over the progress of enquiries into complaints against the Departmental personnel that may be ordered by the Government or the Excise Commissioner, and through it are channelised in general various measures taken from time to time by the Excise Commissioner for liquidating leakages in Excise Revenue, for increasing efficiency and for toning up Excise Administration.288. Preliminary notice and commendation of quality cases.
- The working of the Bureau, is by and large, conditioned by the aforementioned aims and objectives. Accordingly, the Excise Commissioner, with a view to affording encouragement to the Field Staff takes preliminary notice in form E.I.B.-C of all quality cases on receipt of the monthly confidential report of Assistant Excise Commissioners or Superintendents of Police of Districts or of a special report in respect thereof.After the case is convicted in court the Excise Inspector or other Detecting Officer may submit proposal or commendation, in Form E.I.B. - D. A commendatory letter in Form E.I.B. - G is issued by the Excise Commissioner in deserving cases.289. Maintenance of D-3B Register and Statistics of crime and consumption in register in Form D-25.
- A register in Form D 3-B is maintained in the Bureau giving monthly figures of crime and consumption on the basis of figures furnished by Assistant Excise Commissioner in respect of each Excise Inspector on preventive duty. Circle-wise monthly statistics of crime and consumption is consolidated in the Bureau in register in Form D-25 also on the basis of the D-25 statements appended by Assistant Excise Commissioner to their monthly confidential reports.290. Publication of the Excise Supplement to the Criminal Intelligence Gazette.
- With a view to disseminating information regarding Excise matters the Bureau publishes, monthly, and Excise Supplement to the Criminal Intelligence Gazette. In Part I thereof are given details of all "important" opium, ganja, charas, bhang and cocaine cases, report in respect whereof must be submitted in Form E.I.B-A by detecting officers within a week of detection of such cases. Particulars of important cases detected outside tire State involving residents of this State are published in Part II of the Supplement. Results of cases which must be furnished in duplicate within a week of decision of the case in Form E.I.B. - B, by detecting officers (if not furnished along with report in Form E.I.B. - A, earlier), are published in Part III of the Supplement. Important orders issued by the Excise Commissioner from time to time regarding rules, administrative policy transfers, special rewards, etc. are published in Part IV. In Part V are given important High Court Rulings bearing on Excise cases. Part VI contains photographs of important Excise Offenders. An yearly index to the Gazette, will be published as soon after the close of the calendar year as possible. Assistant Excise Commissioners and Excise Inspectors should get the Supplement along with annual index bound in yearly volumes. "Two sets of yearly volumes" shall be got bound by the Bureau.The Excise Inspector in-charge of the office Section of the Bureau is responsible for correct and punctual publication of the supplement.291. Reporting of prominent offenders in important cases and maintenance of personal files.
- A report in respect of an Important Excise Case (as defined from time to time) should be promptly drawn up by the Detecting officer in Form E.I.B. - A, in duplicate or in triplicate if the offender apprehended resides outside the District. One copy of E.I.B. - A, report will be incorporated in the "Personal File" (file covering to be in Form E.I.B. - H) of the offender to be opened by the Detecting Officer. In case the offender resides in the same district but within the territorial jurisdiction of another excise circle, the Detecting Officer will forward the E.I.B. - A report in respect of him to the Excise Inspector in-charge of the circle. All subsequent papers regarding the offender will be kept in his "Personal File" so opened.The Detecting Officer will submit the other copy (or two copies if the offender resides outside the district) of the E.I.B. - A report to the Assistant Excise Commissioner in-charge, Excise Intelligence Bureau. When an E.I.B. - A report is received in duplicate the latter will have a copy sent to the appropriate authority (Assistant Excise Commissioner or Superintendent of Police) for getting the "Personal File" of the offender opened. Details regarding the offender will be published in the Excise Supplement and Personal File opened (in Form E.I.B. - H) after entering his particulars in the Pradeshik Register of prominent Excise Offenders (in Form E.I.B. - I). Particulars of all Prominent Offenders apprehended outside the State but residents of State, intimation whereof may be received from other States, will be entered in the "Register of Prominent Offenders of U. P. detected in other States" in Form E.I.B. - 5. Reports regarding results of cases received in Form E.I.B. - B or otherwise will also be entered in E.I.B. - I or E.I.B. - B-5 (whichever be applicable) register and deposited in the "Personal File" of the offender.A list of all prominent offenders will be maintained by Excise Inspectors at the end of the Village Register (D-12).292. Opening of History sheets of notorious Excise Offender.
- Notorious Excise Offenders are history-sheeted with a view to keeping watch over their activities. Proposals for opening History sheets of such offenders should be submitted to the Bureau in duplicate in Form E.I.B. - E. Normally, proposal should not be made for history sheeting carriers other than professionals, persons of or over 70 years in age, or in cases in which the offences appears to be an isolated lapse on the part of the offender. Delinquent licensed vendors convicted for possession and sale of illicit intoxicant should on the other hand, be invariably proposed for being history-sheeted.When the Excise Commissioner orders history-sheeting of an offender, the name of the History-sheeter should be entered promptly in the Bureau in the registers noted below :293. Issue of Identity Cards and search authority to Non-Gazetted Excise Staff.
- Non-Gazetted Excise personnel is provided with identity cards with a view to enabling them to establish their identity in the execution of their lawful duties and minimizing chances of complaints against them. Application therefor by an Excise Inspector will be accompanied by his photograph 2" x 3" in size whereupon an identity card will be issued to him. With the same end in view as well as with a view to instill confidence in themselves, an identity card-cum-search authority will be issued by the Assistant Excise Commissioners to each Excise Peon serving under them. Identity cards should be kept carefully. A penalty of Rs. 2 will be levied before issue of a duplicate copy.A register of issue and return of Identity Cards will be maintained by Assistant Excise Commissioners in Form D-23.294. Numbering of belts issued to peons.
- With a view to further minimizing chances of complaints against Excise Peons, belts provided to them will be numbered. A register of belts for Excise Peons will be maintained by Assistant Excise Commissioner in Form D-26.295. Issue of Railway platform permits.
- Assistant Excise Commissioners will provide Excise staff on detective duty, wherever necessary, with railway platform permits in Form E.I.B. - I to enable them to conduct searches in railway station premises and to examine relevant railway records. It should be clearly understood that these do not authorise the holder to travel without proper railway ticket. All such permits issued will be entered in a Register of Railway Platform permits (D-24).A fine of Rs. 2 will be levied before a duplicate copy is issued during the currency of the original permit.296. Scrutiny of quarterly crimes and consumption reports.
- The Bureau examine quarterly crime and consumption statements and submit comments thereon for Excise Commissioner's orders.297. Quarterly review of the working of the Excise Intelligence Bureau.
- The Excise Inspector in-charge of the Office Section will submit to the Excise Commissioner a quarterly review of the working of the Bureau by the end of the month following each quarter.Section XXV-Trials298. Who may try excise and opium cases.
- Only Magistrate of the first class or Magistrate of the second class specially empowered for the purpose may try offences under the Excise, Opium and Dangerous Drugs Act, etc. So far as possible all such cases should be tried by one Magistrate only designated as Excise Magistrate, who should be an experienced stipendiary Magistrate of the first class.It would be advisable if a first class Magistrate, who has experience as such of at least two years and who is not over burdened with other case work, or with duties necessitating touring is entrusted with the disposal of Excise cases. Cases should not be tried by the District Excise Officer, nor by an Honorary Magistrate; nor so far as possible, by any Magistrate of the second class in view of the inadequacy of powers exercised by such Magistrate for awarding deterrent sentences.299.
In all important cases the District Magistrate should be moved to direct the Prosecuting Inspector or Sub-Inspector to conduct the case (see Chapter II, Rule 73). In cases of extraordinary importance the Collector may, if it appears necessary, be requested to engage the services of a pleader to conduct the prosecution.300. Monthly report of prosecutions in Form G-22.
- Every Excise Inspector in-charge of a preventive circle will prepare a statement in Form G-22 in triplicate in respect of all cases decided during a calendar month on the basis of G-21 reports received from the District Excise Officer and submit two copies of the statement to the Assistant Excise Commissioner by the 10th of the following months.A consolidated statement for each district will be prepared by the Assistant Excise Commissioner and submitted to the Excise Commissioner by the 15th of the month.301. Magistrate trying excise to cases to fill up prescribed form.
- Every Magistrate trying an excise offence shall fill up a statement in Form G-21 on the conclusion of the trial and send two copies of the same to the District Excise Officer, who shall forward one of them immediately to the Excise Inspector concerned for preparation of the monthly report in Form G-22. The other copy should be retained for record and use while sanctioning reward or expenses. G-21 statement in respect of cases challaned by the Police or other agencies shall also be forwarded to the Excise Inspector of the circle concerned.Similarly, the excise clerk shall fill up the Form G-21 for cases disposed of under Section 74 of the Excise Act or the relevant sections or rules of other Acts and promptly send one copy to the Excise Inspector concerned for inclusion in G-22 statement.302. Grant of expenses to witnesses.
- Expenses of witness appearing under summons or produced before any court in excise cases may be granted by the court or the Summoning Officer in accordance with the rules made by the High Court for the grant of expenses to witnesses in criminal cases.Note. - In the case of excise peons expenses shall be paid by the court concerned and not charged for as travelling allowances.303. Compensation to persons released under Section 49 or to persons acquitted.
- Compensation for loss of time may be granted to persons released by the officer empowered to release them under Section 49 on the ground that they have been improperly arrested or by a Magistrate to person charged before such Magistrate with offences punishable under the Act, but acquitted. Such grant shall be made under the same conditions as grants of expenses under the rules for the grant of expenses to witnesses and shall be subject to the maximum limit prescribed by those rules.Section XXVI-Disposal of things confiscated304. Sale or disposal may be postponed pending appeal.
- The sale or disposal otherwise of things or animals confiscated under the Act may be deferred till the period of appeal against the order of confiscation has expired or, if an appeal be made against, such order till the appeal is disposed of.305.
Any animal or thing other than intoxicants which may be confiscated shall be sold by public auction and the proceeds credited to Government (8-Excise-Penalties.)306.
Any intoxicants not exceeding Rs. 5 in value confiscated under the provision of Sections 72 and 73 of the Act shall be destroyed under the orders of the Magistrate ordering confiscation.307.
If the value of the confiscated intoxicants exceeds Rs. 5, it shall be made over to the Collector for disposal in the following manner:308. Collector to grant rewards.
- The United Provinces Excise Act, 1910, does not authorise a convicting Magistrate to grant rewards out of fines recovered under the Act. Rewards are paid out of a department grant placed at the disposal of the Collector. Magistrate may make recommendations but the sole responsibility for the grant rewards, lies with the Collector.309. Rewards to whom to be granted.
- The Collector is authorised to grant a reward to any person who has in any way contributed to the prevention of crime, the detection of an offence or the arrest or conviction of an offender under the Excise Act Rewards should not be granted in petty cases, such as minor irregularities and breaches of licence conditions.310. Rewards too be granted in quality cases.
- Allotment under head "Reward" should be utilized for granting rewards in cases classified by the Excise Commissioner from time to time as "Quality" cases, or for reimbursing out-of-pocket expenses actually incurred in working out or detecting cases. Reward may, however, be granted in cases other than "Quality cases" as may be governed by clauses (2) of paragraph 312 infra.Applications for rewards and out-of-pocket expenses will be submitted to the District Excise Officer in duplicate in form G-41-A and G-41-B, respectively. One copy in either case will be returned by him to the applicant immediately after sanction by the Collector. A pay order in Form G-41-C will be sent by the District Excise Officer to the Officer in-charge, Nazarat, simultaneously. The Nazir will draw the amount sanctioned and forward the same to the applicant along with a letter in Form G-41-D to be returned to the Nazir after disbursement.311. Conviction not necessary for grant of rewards.
- The grant of rewards is not restricted to cases in which convictions have been obtained. The decision of an appellate court need not be awaited before paying a reward, unless the Collector has reason to believe that the case is false. Separate rewards need not be given in every case a lump sum may be given for a group of detections in one village or one neighbourhood. It is essential that rewards should be promptly paid.312. Purpose of grant of reward.
- Rewards are granted-(1) to recoup officers for expenses incurred by them in paying informers, or otherwise, (2) to reward conspicuous energy, intelligence or courage displayed in dealing with excise cases. The names of informers should never appear in the order sanctioning the reward.313. Limit of amount.
- The Collector is authorised to grant rewards up to a total of Rs. 100 in each case, whether the sum is awarded to one individual or distributed amongst several. If he considers that in any particular case this sum is insufficient, he may with the previous sanction of the Excise Commissioner, grant a larger reward not exceeding Rs. 1,000 in amount.The Excise Commissioner may grant reward up to a limit of Rs. 1,000 in any case from the grant placed at his disposal.314. Officers eligible for rewards.
- All revenue officers below the rank of Tahsildar, all Tahsildars in the Kumaun Division, all Police Officers up to and including Inspectors, and all officials of the Excise, railway and post office departments, except gazetted officers, are entitled to received rewards.Note. - (1) With the previous sanction of the Excise Commissioner, Gazetted Officers may, subject to a maximum of Rs. 1,000 be compensated for expenses incurred by them in the detection of any case.315. Objectives of annual special rewards.
316. Guiding principles in granting special rewards.
- No hard and fast rule is laid down as regards the number of Annual Special Rewards that may be sanctioned and the amount they carry; these shall be in accordance with such instructions as the Excise Commissioner, may, from time to time, consider necessary, in the public interest. In keeping however, with the recognized principle that excellence of reputation for honesty of the public servants in a democratic set-up is the sine quo non of its progressiveness, the emphasis in judging the eligibility of claim for Annual Special Rewards particularly the higher special rewards for all-round good work in the State, shall be the claimant's positive reputation for honesty. The basis of the claim shall be adjudged, besides reputation, on the comparative total revenue (consisting of duty and licence fee) secured during the year by the claimant and his detection work (against licensees and the public, both) and its quality.317. Highest excise rewards.
- The reward under head 'best all-round work in the State' shall be considered the highest reward.318. Action by excise Inspector in appeal or revision.
- Excise Inspector in-charge of a preventive circle shall submit to the Assistant Excise Commissioner a report in duplicate in Form D-30 immediately after an excise case ends in acquittal or discharge or in which an enhancement of punishment is desired. The Assistant Excise Commissioner shall immediately examine the record of the case, if necessary. He shall move the District Magistrate concerned to take action for filing appeal or revision as the case may be. He shall send to the Excise Commissioner also the duplicate copy of the report in Form D-30 along with his comments and particulars of the initial action taken by him in moving the District Magistrate.319. Principles to be observed in proposing appeal against acquittal or in filing revision.
- The Assistant Excise Commissioner shall take the following facts into consideration while recommending preferment of an appeal or revision in a case.320. Procedure to be adopted in appeal or revision.
321. Action to be taken by the Assistant Excise Commissioner.
322. Excise staff to act promptly.
- It has to be borne in mind that the time factor is all important whenever administrative machinery for filing appeal or revision has to be set in motion. The Excise Inspector must therefore, obtain two or three (as the case may be) certified copies of judgment, promptly, and see that his narrative along with the opinion of the District Government Counsel reaches the District Magistrate within 10 days of the case. A copy of the narrative should be sent to the Assistant Excise Commissioner, also who, should be kept informed of the orders of the District Magistrate. The Assistant Excise Commissioner should keep constant touch with the progress of the matter and see that the appeal or revision is not vitiated on account of delay at any stage.323.
Whenever a court censures the conduct of an Excise Inspector or any other employee of the Excise Department of an inferior rank, the District Excise Officer should bring such structures to the notice of the Assistant Excise Commissioner through the District Officer and it will be the duty of the Assistant Excise Commissioner to enquire and decided whether any departmental or other action should be taken against the persons concerned or not. Assistant Excise Commissioner should submit clear reports embodying their recommendations to the Excise Commissioner in all cases in which the Excise Inspector are/concerned. As regards other employees, the Assistant Excise Commissioner will report their findings to the Commissioner, only in case of any seriousness or importance or where for any reasons the orders of the Excise Commissioner are required. Where the enquiry relates to serious strictures passed against an Inspector, and in other important cases, the Assistant Excise Commissioner should communicate his finding to the District Magistrate.Procedure for defence of Excise Staff involved in Civil or Criminal Proceedings324.
Relevant paragraphs in respect of the procedure regarding defence of Excise Personnel involved in Civil or Criminal Proceedings in the course of legitimate discharge of their official duties are reproduce below from the Manual of Government Orders for guidance of the Staff :Chapter VI
Retail Shops And Licences
Section XXIX-Number, Location and Site of Shops325. Determination of the distribution and location of shops.
- Subject to the control of the State Government and of the Excise Commissioner and to the limitations expressed in these rules, the distribution and general location of retail shops shall be determined by the Collector provided that in military cantonments the Collector shall exercise this power only with the consent of the Officer Commanding the station.326. Principles to be observed in fixing the number of shops.
- In determining the number of shops to be licensed, the Collector shall as far as possible, be guided by the principle that no more shops shall be allowed than are necessary to meet the normal requirements of the consuming classes.327.
No shop shall be licensed for the sale of liquor or any other excisable articles at fairs and exhibitions.Explanation. - For the purposes of this rule, the term "fair" shall also include bazars, market and hats.328.
The following principles shall be observed in determining the location and the sites for retail shops :329. to 331.
[Deleted](See Extract of Cantonment Act in Part I)Section XXX-Award, Issue and Cancellation of Licences332. Periods and duration of licences.
333. Licences by whom signed.
- All licences shall be signed by the Collector or the District Excise Officer, and all licences under Section 24 by the Collector himself. These officers are reminded that they are personally responsible that all licences issued and counterparts accepted are strictly in accordance with the terms as sanctioned by higher authority and duly executed according to law.334.
No licence shall be issued in the name of a company or firm unless such company or firm is a registered joint stock company. Where a licence has been granted to an unregistered private company or firm, the licence should be issued in the names of die individuals as representing the corporate body and not in the name of the corporate body itself.335. Issue of duplicate licences.
- If the original licence is lost, a duplicate may be issued on payment of a fee Re. 1 unless for a special reasons the Collector considers that the fee should be waived.336.
In all cases where licence-holders have been provisionally selected, the licences should be prepared in anticipation of sanction, so that they may be distributed as soon as sanction is received. In the case of licences under Section 24 of the Act, counterparts should be taken under Section 33 of the Act and recorded. Such counterparts are of the nature of ordinary agreements and chargeable with a duty of seventy-five Naya Paise under Article 5 (b), Schedule I, Act II of 1869, and should be stamped as such at the expenses of the licensee. The prescribed forms should be forwarded before execution to the Junior Secretary to the Board of Revenue for denotation of the duty by unimpressed labels and the cost of the stamp shall be paid into the treasury and voucher sent with the form. Licences do not require to be stamped.337. Transfer and sub-lease of licences.
338. Persons to whom licence may be granted.
- Licence should only be granted to persons approved as suitable vendors. In particular they should not be granted to-339. Ban on holding licences for vend of country liquor and foreign liquor both together.
- [Any person may be granted licence for the vend of country liquor or foreign liquor or both : Provided that -340. Cancellation and resignment of licences.
- Subject to the conditions given in Sections 34 and 35 of the Act, licence of any shop may be cancelled by the authority granting it. When a licence has been cancelled under Section 34, and it is intended to continue the licence, it should be promptly resettled in the manner prescribed in paragraphs 357, 359 and 375.341.
In all cases where compensation has to be paid for default of notice of cancellation of licence, a full report should be submitted for the orders of the Excise Commissioner explaining the circumstances which necessitated the action taken and starting the demand for the year, the licence fees remitted and the amount proposed to be paid as compensation for default of notice. On receipt of orders the claim shall be adjusted.342. Cancellation and resale of forms.
- The sanction of the Excise Commissioner is necessary to the cancellation of any licence under Section 24. Reasons for recommendation in such cases should be fully explained. Resale of all such licences requires the sanction of the Excise Commissioner.343. Disposal of stock on termination of licences.
- The holder of a licence for the vend of an intoxicant, shall on the termination of licence, report the Collector the amount of stock, if any, remaining in his possession. The Collector shall fix a time within which the vendor must dispose of such stock to a licensed vendor. Any stock not so disposed of shall at the expiration of the period thus fixed be surrendered to the Collector who shall dispose of the same in the manner he deems fit. Excise Inspectors will be held responsible for securing the observance of this rule. They must also ascertain in each case how the surplus stock has been disposed of (see also paragraph 163, Chapter III).344. Arrears of deceased licensees how recovered.
- If a licensee be in arrears at the time of his death, the amount of such arrears should be recovered from his security deposit to the extent of the dues in arrears. If the arrears exceed the amount of the deposit, the case should be dealt with under paragraph 376 or, failing that, refer for orders.Sub-licensees or farmer's agents hold their licences conditionally on the continuance of the licence or form from which they derive their right.345. Destruction of intoxicant unfit for consumption.
- Any intoxicant kept on the premises of a vendor licensee to sell the same and found after examination to be unfit for human consumption may be destroyed under orders of the Collector.346. Direct management of shops or farms to be avoided.
- Except where such a course is absolutely unavoidable, direct management of shops or farms should be resorted to even as a temporary measure. Recourse should not be had to this expedient without the approval of the Excise Commissioner. The latter officer will exercise his own discretion as to whether the circumstances of the case justify the proposal.Section XXXI-General conditions to be observed by all Licensees347. Licensees bound to observe excise laws, rules and conditions of licence.
- Every licensee for the retail vend of intoxicants shall be bound to observe both the general and special conditions (if any) of his licence; and all directions, prohibitions and orders of the excise laws for the time being in force, whether such directions, prohibitions and orders be embodied in the conditions of his licence or not; and all directions, orders and prohibitions contained in rules lawfully made under the excise laws of which he shall have received due notice.348. General conditions binding on retail shops.
- The following conditions shall be binding on all persons holding licences for the retail sale of intoxicants :349. General conditions for country spirit hemp drugs or tari shops.
351. Opening and closing hours for shops other than foreign liquor.
- Every licensee for the retail sale of excisable articles except foreign liquor shall observe the following working hours and shall not keep his shop open outside these hours :| Opening | Closing | ||||
| A.M. | P.M. | ||||
| (1) | In Municipal areas | } | |||
| (2) | In Notified areas | ||||
| (3) | In Act II of 1914Towns | ... | 10.00 | 10.00 | |
| (4) | In Cantonment | ||||
| In areas other than the above | ... | 10.00 | 9.00 |
352. Hours of sale.
- The hours for retail sale of foreign liquor under the following licences shall be as noted against each :| (a) | Shop licence for consumption "on and off" thepremises (F.L. 4). | From 12.00 hours to 2.00 P.M. and 6.00 P.M. to8.00 P.M. except that the sale of "off" the premiseswill be allowed from 12.00 hours to 10.00 P.M. |
| (b) | Shops licence for consumption "off" the premises(F.L. 5) | From 12.00 hour to 10.00 P.M. |
| (c) | Hotel licence (F.L. 6) | Sunrise to 2.00 P.M. and from 5.00 P.M. to 11.00P.M. to bona fide residents; but any time in rooms occupied byresidents or reserved for them. |
| (d) | Restaurant or hotel bar licences (F.L. 7). | Noon to 3 P.M. and from 6 P.M. to 11 P.M. onweek days except Saturdays and up to 12 midnight on Saturdays. |
| Note.- Sales may be made at any time tobona fidepassengers by air by licensee holding a restaurant licence at anaerodrome. | ||
| (e) | Railway refreshment rooms or dining-car licences (F.L. 8) | At any time tobona fidetravellers. |
| (f) | Canteen tenant licence (F.L. 9) and Unit Canteen licence (F.L.9-A). | Such time as may be fixed by the militaryauthorities. |
| (g) | Occasional licence (F.L. 11) | Such time as may be fixed by the Collector. |
| (h) | Theatre or cinema bar licence (F.L. 12). | In the case of theatres, no sale will bepermitted after 11 P.M. except on Saturdays when sales maycontinue up to 12 P.M. In the case of cinemas, there will be nosale after the interval in the last performance except onSaturdays when sales will be permitted for half an hour after theperformance ends or until 12 P.M. whichever is earlier. The saleof foreign liquor is also prohibited between 2 P.M. and 6 P.M. |
353.
The danger of corruption among the licensees is increased by the appointment of too many salesman and in order to check dishonest practices, the number of salesmen allowed to a shop should be restricted to its actual requirements and should generally be smaller than that prescribed. Selection of salesmen also requires careful scrutiny by the Collector. Unless the District Excise Officer has personal knowledge on any person, a report should always be obtained from the Excise Inspector concerned about his suitability before selecting him as a salesman.Excise Inspector should be careful not to recommend a large number of salesmen for any shop than would strictly suffice for its need.All Excise Inspectors should keep up-to-date information about the number of salesmen employed at various shops in -their circles and other particulars regarding them.Section XXXII-Rules Applicable to Various Licence-fee System I-The Graduated Surcharge Fee System354. Assessment.
- Under this system the licence-fee for a calendar month is assessed according to a prescribed scale on the quantity of intoxicant taken for sale during that month. The fee is recovered in the next month following. Licences for the retail vend of country spirit and hemp drugs under the contract supply system can be granted under this system when in vogue :355.
356.
The procedure prescribed above for selection of a new licensee when an existing licensee has been found unsuitable, shall apply to cases when a licensee has to be selected in the event of a new shop being opened or a shop previously closed being reopened.357.
Shops may fall vacant during the course of a year in the following circumstances :358.
359.
The following general principles are laid down for the selection of licensees :360.
Partnership in shops shall be allowed only under the following conditions :361. Renewal of licence or compensation for non-renewal not claimable.
- The licensee selected under paragraph 355 or 356 shall, ordinarily, retain possession of his shop, so long as he carries on his business in full accordance with the rules. But this continuity of tenure shall create no vested interest in his favour, nor any claim for compensation in the event of closure of the shop or in the event of non-renewal of the licence for any reason.362. Cancellation of licences during the currency of their term.
- The mal-practices by licensed vendors given below are considered serious by the department. If any licensee is convicted of any one of them, his licence, if granted under the graduated surcharge system, should unless there are special reasons to the contrary, be forthwith cancelled under Section 34. A mere nonrenewal of the licence at the end of the year will not be enough. Serious malpractices are-(1) dilution of liquor or tampering with the pilfer sproof caps of sealed bottles, (2) short measure or weight, (3) sale during prohibited hours, (4) sale to minors, and (5) adulteration.363. Maintenance of daily accounts by licensees.
- Every licensee selected under paragraph 355 or 356 shall unless exempted by the Collector in writing and the exception endorsed on the licence, maintain a correct account of all receipts and sales of intoxicants at his shop in the form prescribed in the licence.District Officers may exempt illiterate licensees of country spirit or hemp drugs shops in rural areas from maintaining accounts where this is unavoidably necessary.Ordinarily, however, inability on the part of an applicant for a shop to maintain accounts either by himself or through a literate salesman should be considered as much a disqualification as his inability to attend and supervise the shop personally. Only if no suitable literate applicant is forthcoming should a shop be settled with an illiterate person and exemption granted to him from keeping accounts.364.
365. Issues in advance.
- In the case of a new licences the Collector may sanction the issue of intoxicants a day or two before the commencement of the excise year according to the distance of the shop from the warehouse on payment of duty at the rate for the new year; and licence fees will be payable at the rates to be in force in the new year.366. Return of security.
- On final termination of a licence the security deposit of the outgoing vendor, if refundable, shall be refunded to him within two months of the date of termination of licence, after adjustment of all dues owing by him to Government.367. Resettlement of shops.
- Whenever resettlement of a shop becomes necessary during the course of the excise year, the licensing authority should make the resettlement in the manner prescribed by paragraphs 357 and 358 and report the change to the Excise Commissioner for information.II-The Auction System368. Description and application of the system.
- [The licence fees for the wholesale vend of foreign liquor to wholesale and retail vendors and for the retail vend of the following commodities under the auction system shall be fixed by public auction periodically, but the Excise Commissioner reserves the right to grant any licence on payment of a fixed fee or fee determined in accordance with the graduated or uniform scale or by tender or by tender-cum-auction system-] [Substituted by Notification No. 5354/Licence/Anubhag-3, dated March 3, 1994, published in the U.P. Gazette, Part I (ka), dated 5th May, 1994.](a)Country spirit;(b)Tari in areas other than those under the Tree Tax System;(c)Foreign liquor for consumption 'off' the premises in Form F. L. 5; and(d)Bhang .Note - The settlement of Tari shops under the auction-cum-tree tax system is also made by public auction.369. Dates for settlement.
- Settlement shall ordinarily be made between such dates as may be published by the Excise Commissioner in the sale proclamation in Form G-35A, G-35B or G-35C as the case may be, which will be issued by the Excise Commissioner after consulting District Officers.370. Sale proclamation.
- The sale proclamation will announce the dates of sales for all districts concerned. These will be so fixed as to avoid, as far as possible, the clashing of dates in neighbouring districts and to allow competitors unsuccessful in one district is sufficient time to appear and bid at the sales in adjacent districts.Note. - As an alternative to paragraphs 369 and 370, the Excise Commissioner may direct that sales may be held on such dates as may be fixed by the Collector in consultation with Collectors of neighbouring districts.371. Date fixed to be followed as far as possible.
- Collectors must give timely and effective publicity to the dates of sales and must make every effort to adhere to the published dates. Any change in the date fixed, unless notified well is advance and with full publicity, will result in failure to secure proper attendance. It is better to proceed with the sale on the dates appointed, leaving any unsold shops to be settled at a subsequent sale or as opportunity offers than to postpone the sales generally. Should a general postponement become necessary for any reason immediate intimation should be given to the Excise Commissioner with a brief statement of the reasons for the step and the revised dates fixed.No dates should be fixed for a postponed sale which will not permit of the reports of such sale reaching the Excise Commissioner by March 15 in the case of country spirit or bhang and by September 15 in the case of tari. This does not apply to the settlement of isolated shops for which no bids, or inadequate bids, have been made at the regular sales; these may be disposed of subsequently.372. Lists of shops to be published before date of auction.
- Lists of licences to be disposed of shall be prepared and exhibited, both at the time of the auction and for some time before, at the Collector's office. No shops other than those thus specified, shall except under very special circumstance, be auctioned.[373. General conditions as to auction. - The following conditions shall apply to all sales under the auction system and will be interested at the foot of the sale proclamation if such proclamation is added by the Excise Commissioner :374. General rules for conducting sales.
- The following general rules for conducting excise sales are to be followed :375. Procedure on re-sale, re-settlement of shops.
- In the case of re-sale of any licence settled by auction within the currency of a settlement for a period not exceeding one year the Collector is authorized to effect the settlement without further reference, but the change should be immediately reported to the Excise Commissioner for note in the list of shops maintained in his Office.376. Licences and leases personal to holders.
- All licences granted under the auction system are personal to the licensee in whose favour they are granted. In the event of a licensee's death the Collector may continue the licence on the same terms to the approved representative of the deceased on the condition that any arrear due from the deceased licensee are recovered before the licence is so transferred.III-Other Systems377. Tari shops under the tree-tax system.
378. Foreign liquor shops under the surcharge system.
379. Foreign liquor shops under the fixed fee system.
- The fixed fee system is applied to the following classes on licences for the vend of foreign liquor :16.
; and380. Other licences under the fixed fee system.
- The fixed fee system is also applied, in the case of country liquor to-381. Short title and commencement.
4. The Collector shall decide whether a licence for sale of any excisable article should be renewed or not. For this purpose, he shall examine the list of existing licensees in consultation with the Assistant Excise Commissioner every year. If he considers that the conduct of any licence has been suitable, he shall order the renewal of the licence. If the conduct of an existing licensee is reported to be unsuitable, the Collector shall call upon such licensee to show cause within a specified period why his licence should not be terminated and in doing so, shall inform nim of the reasons for believing him to be unsuitable. The show-cause notice shall be served by registered post on the licensee. If, after considering the explanation, the Collector finds the licensee to be unsuitable he shall refuse to renew the licence and invite applications and select a new licensee in accordance with these rules.
Section XXXIII-Licensing Boards and Advisory Committees (a) Licensing BoardsNote. - Rules relating to constitution of Licensing Boards cancelled vide Government Notification No. 6355 (4)-E/XIlI-521-67, dated March 25, 1968.Chapter VII
Rules Relating to Country Liquor
Section XXXIV-System of supply415.
The systems of supply in Uttar Pradesh are :System of Supply| Kind of country liquor | System of supply |
| 1 | 2 |
| (1) Country spirit | (1) The contract supply system; and |
| (2) The outstill system (in out-lying areas only). | |
| (2) Tari | (1) The tree tax system; |
| (2) The auction-cum-tree tax system; | |
| (3) The tender-cum-tree tax system; | |
| (4) The farming system; and | |
| (5) The shop-to-shop system. |
416. Description of contract supply system.
- The contract supply system denotes the system under which the exclusive privilege of supplying country spirit at a fixed price to a particular tract is granted for a certain period to a particular firm of distillers.417. Contractors how selected.
- The firm is selected in the following manner.Tenders in Forms C. L. 23 are invited by the Excise Commissioner vide notice in Form C. L. 22 for the rates at which the different categories of spirit will be supplied at all specified bonded warehouses and wholesale depot in the area indicated. These tenders are submitted for the orders of Government. The contract will ordinarily be awarded to the firm tendering at the lowest rates but full powers is reserved to accept such tender as may be deemed best in public interest, and to reject any of those received without reasons being assigned.No payment is required for the exclusive right of supply, the object being to secure to the retail vendors a supply of good spirit at a cheap and fixed rate spirit may be supplied from any distillery, whether situated within the State or outside.The detailed conditions of the contract are given in the notice in Form C. L. 22 calling for tenders and in the Form of licence C. L. 1.418. Condition of the contract.
- The contractor is bound to sell spirit to licensed vendors at all the bonded warehouses and wholesale depots, if any, in his contract area, at such strengths as may be prescribed, and at the price fixed per bulk gallon on spirit of specified strength.The selling price does not include the duty, which Government is at liberty to vary at any time during the contract.419. Interest of supplier in retail vend of country liquor forbidden.
- The contract supplier of country spirit and if the supply contractor be a corporation or a company registered or otherwise, every member or shareholder of it, for the time being, is not permitted to hold any interest in the retail vend of country spirit or tari within the area of his contract.Section XXXV-Import, Export, Transport and Possession of Country Spirit420. Import of country spirit.
- Country spirit may be imported only-421. Import also to be subject to rules in exporting State.
- The import shall also be subject to such rules as may be in force in the State or district from which the spirit is to be imported.422. Permission of Excise Commissioner necessary.
- The importer shall obtain a general or special permission from the Excise Commissioner to import country spirit from a distillery or bonded warehouses in another State or Union Territory. The subsequent procedure shall be that prescribed by the authorities of the State, Union Territory or district in which the distillery or the bonded warehouses is situated.423. Quality and strength of spirit.
- The spirit imported shall be of the quality and strength specified in the terms of the contract.424. Casks in which spirit is to be imported to be marked.
- On each cask or other vessel containing spirit there snail be legibly painted the -425. Consignment to be accompanied by pass and despatch account.
-Each consignment shall be accompanied by a pass and a despatch account in Form P. D. 26. The particulars noted on each cask shall correspond with the entries in the pass.426. Verification of consignment on arrival.
- On arrival of the consignment at the warehouses the Inspector in-charge shall follow the procedure prescribed for receipt of spirit into a warehouse in paragraphs 470 to 474.427. Import otherwise than under rules prohibited.
- Save as provided for in the foregoing rules the import of country spirit into Uttar Pradesh is prohibited.428. Export duty.
- A manufacture on export duty of rupee one and paise seventy five per litre of alcohol, shall be levied on all country spirit exported to any State or Union Territory in India from any distillery or bonded warehouses in Uttar Pradesh.How export is levied. - The export duty will be levied by prepayment at the district treasury of the district or export before the spirit is exported from the distillery or bonded warehouse.430. Export pass not to be issued till export duty has been paid.
- NoEass covering the export of any such consignment sball be issued by the district Officer or any Excise Officer of the district of export until the duty above referred to has been paid.431.
The export of country spirit under bond is permitted from any distillery in Uttar Pradesh to any State or Union Territory in India.432. Exporter to present application to Collector.
- When any person desires to export country spirit in bond to any State or Union Territory in India he shall present a written application in Form P. D. 18 to the Collector of the District in which the distillery of manufacture is situated.The application must specify-433.
Every application must be accompanied by,-434. Certificate required that State Officer is qualified to gauge and prove the spirit on receipt.
- The authority to import shall have endorsed on it a certificate signed by the Excise Authority or the person authorised in this behalf to the effect that the officer-in-charge of the State or Union Territory bonded warehouse is qualified to gauge and prove the spirit on receipt, ana that proper arrangements have been made to see that this is done. In the case of the spirit in transit having to pass through another State or Union Territory the prior consent of the Government of the State or Union Territory to the passing through of the spirit will be required, and the fact that this consent has been obtained should be added to the certificate.435.
The pass granted by the Collector of the importing district shall be in triplicate in Form P. D. 25.One copy of the pass shall be delivered to the exporter, the second copy shall be forwarded to the Collector, Deputy Commissioner or any other officer, specially appointed in this behalf (this will usually be the officer-in-charge of tne warehouse to which the spirit is to be conveyed), of the district to which the spirit is to be taken, and the third retained for record.Within a reasonable time to be fixed by the Collector of the exporting district and specified in the bond or pass, the importer shall produce before the Collector of the exporting district his copy of the pass endorsed, with a certificate signed by the Chief Excise Authority of the importing State or Union Territory certifying the due arrival or otherwise of the spirit at its destination.436. Particulars to be marked on casks.
- On each cask or drum containing spirit for export there shall be legibly cut or printed-437. Collector of exporting district may grant extension of time.
- On a written application being made to the Collector of the exporting district establishing sufficient cause for the grant of an extension of time, or on the production before him of a certificate from the Collector, Deputy Commissioner, or other officer, specially appointed in this behalf of the importing State or Union Territory to the effect that there are good and sufficient reasons for extending the currency of the pass or bond, it shall be competent for the Collector of the exporting district, if he thinks fit, to extend the time, specified in the pass or bond for due arrival of the spirit at its destination.438. Bond to be discharged on return of pass and production of certificate.
- In the case of spirit exported under special bond the Collector of the exporting district shall discharge the bond on receipt of the pass and certificate mentioned in paragraph 435, provided that none of the conditions of the bond have been infringed. The duty on consignment issued under a general bond shall be written off on receipt of the pass and certificate mentioned in paragraph 435, provided that none of the conditions of the bond are infringed.439. If certificate not produced within time or conditions of bond infringed penalty to be realized.
- If the certificate be not received within the time mentioned in the bond or pass, or if on receipt of the certificate it appears that any of conditions of the bond have been infringed, the Collector of the exporting district shall forthwith take necessary steps to recover from the executant or his surety the penalty due under the bond.440.
Duty-paid country spirit manufactured at any distillery in Uttar Pradesh may be exported to any State or Union Territory in India subject to the following conditions :441. Transport.
442. Restriction on transport.
443.
444.
Within the limits of mahapalikas, municipalities, cantonments notified and town areas and area within five miles of all such area throughout the State, no person shall have any country or foreign liquor in his possession in the premises used as a restaurant, cafe, hotel, bar, or shop of aerated water, sharbat, chat or betel, or at any other place where edibles are sold or consumed, unless such place is licensed for the sale and consumption of country or foreign liquor or has been exempted under rule (5) or incorporated as paragraph 449 of the U.P. Restaurant (Consumption of Liquor) Rules, 1952.Note. - For the purpose of this rule, a restaurant, cafe, hotel, bar or place where edibles are sold or consumed, means may place or premises to which public are admitted for the consumption of food or drink in lieu of a consideration and included premises of aerated water, soda water, sharbat, betel and chat shops.445. Short title.
- These rules may be called the U.P. Restaurant (Consumption of Liquor) Rules, 1952.446. Definition.
- In these rules unless the context otherwise requires-447.
In addition to the restrictions created by sub-section(4) of Section 20 of the Act and whether or not the quantity is within the limit of private possession or within limits or retail sale as declared by the State Government under Section 6(1) of the Act, no person shall have any country liquor or foreign liquor in his possession except on the condition that it shall not be taken into or kept upon any premises used as a restaurant or in any of the places to which the provisions of Rule 414, supra have been applied or any other place in regard to which a similar notification may have been issued or may subsequently be issued by Government unless a certificate of exemption has been granted in respect of such premises and is in force.448.
The number of exempted restaurants for the consumption of liquor in any particular area will be determined and fixed by Government after consultation with the Collector of the district and the Excise Commissioner, Uttar Pradesh, keeping in view the interest of prohibition and temperance.449.
Subject to the other provisions of these rules, a certificate of exemption in Form G-41 of the Excise Manual, Volume II, and subject to such conditions as are contained therein or which may be added hereafter by the order of Excise Commissioner, may be issued by the Collector of the district concerned for a period not exceeding one year from April 1, to March 31, in respect of any premises to be specified therein not provided that Government may sanction shorter periods for such certificate.450.
Certificates of exemption shall be granted as a matter of routine but after due scrutiny. They shall not be issued in respect of premises which are suspected of being visited by minors, students, bad characters, criminals or prostitutes.451.
A certificate of exemption may be cancelled by the Collector at any time without assigning any reasons.452.
A certificate shall not be utilized in respect of any premises other than those in respect of which it has been granted.453.
Exempted premises shall at all times be open to inspection by all Excise officer of and above the rank of Excise Inspectors, Revenue Officers of and above the rank of Tahsildar or Police Officer of and above the rank of Station Officer.454.
The presence of any quantity of country or foreign liquor within the premises of a restaurant, irrespective of the limit of individual possession, shall be sufficient to raise presumption under Section 71 of the Act, against the Proprietor or the Manager of the restaurant for illegal possession of such liquor and he shall be liable to punishment under Section 60 of the Act, unless the established that due and reasonable precaution were exercised by him to prevent the presence of such 'liquor' in the premises of his restaurant.455. Special licences to Tharus, Bhutias, Jads and Marchas.
456. Special exemptions from general prohibitions to Bhutia in Kumaun.
- Bhutias residing within the paragana of Darma and Johar and at Bootia Parao at Dharchula in the paragana of Askote in the Almora District and in paragana Painkhanda in the district of Garhwal are exempted from the prohibitive order contained in Section 17 (1), (a) of the U.P. Excise Act, in so far as it relates to manufacture of Jan (rice beer) subject to the following conditions :457. Special exemptions from general prohibitions to inhabitants of Jaunsar Bawar.
- The inhabitants of those portions of pargana Jaunsar Bawar in the Dehra Dun District which lie outside the town of Kalsi and the cantonment of Chakrata are exempted from the provisions of the Act in so far that they are permitted, notwithstanding Sections 17 and 20 of the Act, to manufacture without licence for domestic consumption only and not for sale the spirit and fermented liquor known as Sur and Rabra respectively, and to possess such spirit and fermented liquor in quantities exceeding those specified under Section 6 of the Act.Section XXXVI--Country Spirit Bonded Warehouses458. Bonded warehouses fittings and apparatus.
459. Contract responsible for safe custody of spirit.
- The contractor is responsible for the safe custody of the stock of spirit. He is, therefore, at liberty to put his own lock on the door and to keep a watchman on the premises.460. Transaction to be performed under the direction of the Excise Inspector.
- All transactions inside the bonded warehouse in respect of receiving transferring, reducing and issuing spirit will be performed under the direction of the Excise Inspector in-charge, who will also do all gauging and proving, keep up all registers, issue passes and make periodical returns. All manual labour will be performed by the contractor's servant.Note. - On no account should the Excise Inspector absent himself from the warehouse while it is open and transactions are in progress serious notice will be taken in cases of non-compliance of this instruction.461.
462. Agent to have access to register, etc.
- The Contractor's agent shall be entitled, on a written requisition to the Excise Inspector to see the registers and receipted applications to prove the spirit with his own instrument at the time the Excise Inspector is taking his proof, and to make his own measurements. Any objection he may have to the Excise Inspector's proof, gauge or calculation shall be made in writing to the Assistant Excise Commissioner.463. Lock.
- Except when transactions are actually in process, the Excise Inspector will keep his locks on the door, on all issue cocks and on the cocks fixed to the pipes leading to and from the pump.Note. - When an Excise Inspector in-charge of a bonded warehouse proceeds on leave or on tour, and if a consignment of spirit is expected to arrive during his absence he should hand over The key of the warehouse gate to the Tahsildar or Naib-Tahsildar who may be at headquarters. The key should be taken back when the Inspector returns to headquarters. On the arrival of the consignment the Tahsildar or Naib-Tahsildar in-charge of the key will admit it into the warehouse, but it will be taken into stock only after verification by the Excise Inspector on his return to the headquarters.464. Time of opening bonded warehouse.
- Excise Inspector, will attend for the receiving and issuing of spirit on such days and at such hours as may be prescribed by the Excise Commissioner. These will ordinarily be fixed and notified for the whole year, but may be temporarily increased by order of the Assistant Excise Commissioner. In case of emergency issues may be made on other days with special sanction of the Collector or District Excise Officer.Note. - If any day fixed for giving issues falls on a Treasury holiday, issues will be made either on the day preceding the holiday or that following it. Excise Inspector in-charge of warehouses should provide themselves with a list of Treasury holidays at the very beginning of each year and promptly secure orders of their Excise Officer whether issues will be made on the day preceding or the day following all fixed issues days which might coincide with Treasury holidays. Consequential changes in issue days, if any, should be intimated to licensed vendors before the beginning of each month.465. Minimum stock.
- -A minimum stock of spirit shall be prescribed for each bonded warehouse. For warehouses where bottling of spirit is allowed a minimum stock of bottles, caps and labels shall also be prescribed. When the quantity of spirit or of any of the other articles mentioned above is approaching the minimum limit, the Excise Inspector shall call the attention of the distiller's agent to this fact. If there appears any likelihood of the supply running short, the Excise Inspector shall without delay inform the Collector, who may procure spirit or any of the other above mentioned articles, as the case may be, from elsewhere, the cost of which shall be recoverable from the amount, if any, due to the contractor or from his deposit.465. Prompt issue on payment of duty and cost price.
- On payment of the Government duty and contract price of spirits a licensed vendor is entitled to be supplied promptly with a reasonable quantity of the spirit for which the contract has been granted at any of the prescribed strengths. In the event of the contractor failing to supply within a time judged by the Collector to be reasonable, it shall be procured form elsewhere by the Collector and the cost, and any loss according to Government recovered from the contractor in the manner provided in the preceding rule.Penalty for failure to supply. - In addition the contractor shall be liable, at the discretion of the Excise Commissioner, to a penalty not exceeding Rs. 5 per proof gallon of spirit demanded but not supplied.467. Bad spirit.
- If the Excise Inspector considers any spirit sent to bonded warehouse to be bad, he shall abstain from issuing it. Samples shall be iaken and a report shall be submitted immediately to the Assistant Excise Commissioner.468. Separate arrangements for Shira and Mahuwa spirits separately.
- Where the contractor is required to supply both Mahuwa and Shira spirit under the contract, two sets of vats, pipes and pumps shall be provided by the contractor so that both classes of spirit may be stored.469. Gauging of vats.
- All vats must be gauged so that their contents may at any time be ascertained by means of a gauging rod marked in inches and tenths of an inch. The result of the gauging will be recorded in Form P. D. 6, and the Assistant Excise Commissioner must satisfy himself so to its correctness.All wooden vats shall be re-gauged once in two years. Iron vats shall be re-gauged when the Assistant Excise Commissioner considers it necessary.470. Receipt of spirit.
- When spirit is received inside the bonded warehouse from the distillery, the Excise should carefully examine the state of the casks and seals calling the attention of the agent, to any apparent defects. He should then enter the particulars of the consignment in columns 1 to 5 or register B. W. L. 1 and proceed to take the gauge and proof of each cask entering the results in the remaining columns of the register.471. Contents of vessels how to be ascertained.
- The contents of each vessel may be ascertained by any of the following methods;472. Result of gauge and proof to be endorsed on distillery pass.
- The spirit in each cask or other vessels shall then be proved. The result of such gauge and proof shall then be endorsed on the pass P. D. 25 covering the consignment and the pass returned to the distillery of issue. Form P. D. 26 received with the pass will be filed until the first visit of the Assistant Excise Commissioner who will then sign the necessary certificate on the back thereof. The .form will then be returned to the distillery of issue.473. Transfer to vats.
- The flexible hose will then be inserted through the bung hole, and after the necessary cocks have been opened the contents will be pumped into a vat.474. Grogging.
- After the cask has been drained as completely as possible, five gallons of water should be placed in it. The bung should then be fixed in and cask well rolled. This should be repeated three times after intervals of an hour or so, the cask on each occasion being in a different position, in order that all the internal surface may come under the action of water. If the original spirit was about 40° O. P., the resulting mixture will be about 80° O. P. This grogged liquor should be pumped in to the store vat (or reduction vat if such is used), and the quantity in terms of London Proof entered in column 17 of register B. W. L. I. Under the orders of the Excise Commissioner the above proceedings may be omitted and instead thereof the bung will be replaced in the empty casks and securely fastened by wire and lead seal.Note. - This rule applies only to cases in which spirit is received in wooden casks. Grogging is not permitted in the case of metal drums.475. Issue to shops to be made from fixed strength vats.
- Issues to shops must be made only from the fixed strength issue vats.476. Reductions.
477. Margin of strength.
- -In reducing spirit to the fixed strengths care should be taken to bring the strength down to the exact prescribed strength or within half a degree above it. The issue of spirit either below the prescribed strength or more than half a degree above is prohibited.478. Dip book.
- In order that wastages may be correctly traced, the contents, of a vat must be gauged and proved before and after the addition of any spirit or water, also before a spirit is transferred or issued from a vat, a gauge and proof must be taken and a gauge taken immediately after. All such gauge and proof must be recorded in a 'dip book' prescribed in Form B. W. L. 4.479. Payment in duty and price.
480. Presentation of receipted application at a bonded warehouse.
- The applicant shall then present the receipted application to the Excise Inspector in-charge of the bonded warehouse, who after satisfying himself that the price and duty paid fully cover the quantity and class of spirit to be removed, shall make the necessary entries in the vendor's pass-book and cancel the receipted application under his initials, or if there is a clerk attached to the bonded warehouse, initial the receipted application and hand it over to the clerk for making the necessary entries in the vendor's pass-book, to which he will add his signature after checking the entries. In either case the Excise Inspector will be held strictly responsible if in any case it is found that the correct amount of duty had not been paid before the issue was made.Note. - Price and duty intoxicants of which issues are sought by a licensed vendors on any issue day, should be tendered through one treasury challan only. Issues must be made by the Excise Inspector in a single instalment, unless inadequacy of stock compels issues being made otherwise. When such a contingency arises, Excise Inspector shall report to the District Excise Officer accordingly (after giving issues of the maximum possible quantity of intoxicants) and keep a copy of his report on record.The Excise Inspector should insist upon the licensee taking issues, not later than the day following that on which issue price is tendered, and in case that day be a holiday, the day the warehouse is opened next for transacting work, whenever, a licensee deposits issue price through more than one treasury challan or fails to lift in time the issues due to him, the Excise Inspector will not make issues to him without prior approval of the District Excise Officer.481. Pass-book and its issue.
- The pass-book will be in Form B. W. L. 7 and will remain in the custody of the person removing the spirit who will, on demand by an officer authorised in this behalf, produce it as his authority for transport. A pass-book will be issued to each licensed retail and wholesale vendor when a licence is first granted to him. The pass-book will be kept in safe custody by the vendor and he shall not alter nor erase any entry therein. When the pass-book is finished, it shall be returned to the bonded warehouse for record by the vendor who will be supplied with a new pass-book. When a pass book has been mutilated or lost by the vendor the officer-in-charge shall issue a duplicate on payment of a fee of Re. 1 into the local treasury or subtreasury. Intimation of issue of duplicate pass-book shall be given by the officer-in-charge to the Assistant Excise Commissioner. The officer-in-charge shall maintain an account of all pass-books; received and issued by him, and the Assistant Excise Commissioner shall verify this account at his inspection.Note. - If a licensed vendor fails to produce his pass-book at the time of taking issues, the Excise Inspector in-charge of the warehouse will draw up, in duplicate. In the same form as the pass-book, a temporary permit for possession and transport of the intoxicant issues, the original being given to the vendor and the duplicate kept carefully for record. The Excise Inspector will transcribe entries from the temporary permit in the pass-book both of which must be presented by the vendor when he appears at the warehouse next for issues, as entry being made simultaneously in the last column to the effect "copied from temporary permit no...............",In case the vendor fails to bring his pass-book on the next issue day also issues will be given to him after entries in respect thereof and in respect of the previous issues have been made in fresh pass-book to be issued to him as laid down under rules governing issues or a fresh pass-book.482. Issue of spirit.
- After the entries in the pass-book have been made, signed and recorded in the register B.W.L. 2 Excise Inspector will proceed to have the spirit measured and issued, having first proved the actual strengths of the spirits in the vat for the purpose of filling the figures in columns 7, 8, 9 and 10 of the said registers.483. Measures.
- AU issues of fixed strength spirit must be made by means of standard gallon metal measures provided by the contractor.484. Colouring of Country Spirit.
485. Special instructions for bottling and issue of bottled spirit.
- In a warehouse were country spirit is bottled the following special instructions should be observed :486. Transport period to be given in pass book.
- The Assistant Excise Commissioner shall determine the periods to be allowed for transport to different shops, and a list of the periods so determined shall be maintained at the bonded warehouses. The period shall be specified in each pass-book.487. Pass-book to be compared with accounts on inspection.
- When an Excise Inspector visits a shop he shall compare the entries in pass-book with those in the account register. If no irregularity is discovered, he shall make a note to this effect on vendor's account register.488. Register of issues.
- A register of all issues shall be kept in Form B.W.L. - 2. An abstract giving separately the totals of columns 3, 4, 5, 6, 11 and 12 for the calendar month will be sent by the second day of the following month to the Collector supported by the receipted applications which should after examination be returned to the warehouse to be deposited there.489. Abstract of issues to shops.
- The Excise Inspector shall maintain register in Form B.W.L. 9, showing the issues of spirit to each shop. When there are more warehouses than one in the district, or when any vendor of the district takes issues from a warehouse of the neighbouring district, the Inspector in-charge of such an outlying warehouse shall enter in Form B.W.L. - 10 the comparative figures of issues from his register B.W.L. - 9 for the month and forward it to the Inspector in-charge of the warehouse at the headquarters of the district concerned not later than the first day of the following month. The Inspector of the warehouse at district headquarters shall prepare an abstract for the whole district in form B.W.L. - 10 summarising the figures therefor, from his own register B.W.L. - 9 from statements received from outlying warehouses, and from statements, received from all wholesale shops and depots (situate whether within or without the district) supplying spirit to retail shops of the district. Copies of this abstract shall be sent to the Assistant Excise Commissioner and to the Collector by the fifth day of each month at the latest. Extracts from it shall be forwarded to the Excise Inspectors in whose circles the shops are situated by the tenth day of the month.Note. - Separate entries will be made in register B.W.L. - 9 in respect of issue of spiced spirit which will also be separately shown in the abstract B.W.L. 1.490. Importance of abstract.
- The preparation of the abstract B.W.L. - 10 is one of the most important duties of the Excise Inspector at district headquarters. On its accuracy and prompt submission depend the assessment and recovery of the monthly licence fees under the surcharge system. The Excise Inspector of the warehouse at headquarters must arrange that the monthly statement required under the rules, to be submitted to him by Inspectors of outlying warehouses, wholesale vendors and depot agents should reach him in good time for compilation of abstract. The Assistant Excise Commissioner should invariably take the explanation of the persons concerned for any inaccuracy in the abstract or delay in its submission.491. Gauge and proof on last working day of month.
- On the last working day of every calendar month, after all transactions for the day are over the Excise Inspector shall gauge and prove the spirit in each vat and record the particular of such gauge and proof in register B.W.L. - 5. The total L. P. gallons in column 8 will be transferred to column 8, register B W.L. - 3. The figures of column 7 of register B.W.L. - 3 will be the total of column 1 plus column 4 minus column 6. The wastage on the month's transactions will be column 7 minus column 8 and the percentage will be calculated on the total of column 1 plus column 4. Gauge and proof of each vat will be similarly taken on each occasion when charge of the warehouse is transferred.492. Contractor responsible for payment of duty on excess wastage.
- The contractor may be held responsible for the payment of duty on spirit lost during the month by wastage in excess of 1 per cent, on the whole stock if such excess is due to neglect.493. Recovery of duty on excess wastage.
- An abstract of register B.W.L. - 3, will be sent to the Assistant Excise Commissioner in Form B.W.L. - 3A, who, in case the percentage of wastage exceeds 1 per cent., will make immediate enquiry, obtain the explanation of the Excise Inspector and the distiller's agents, and report the result for the orders of the Excise Commissioner who may order recovery of the duty on the excess wastage, at the highest rate of duty leviable on country spirit in Uttar Pradesh.Section XXXVII-Vend of Country Liquor494. General conditions binding on all licensees.
- All licensees for the retail vend of country spirit and tari shall be bound to observe the general conditions binding on all licensee for the retail sale of these articles paragraphs 347, 348, 349 and 350 in Chapter VI and special conditions mentioned in respective licences.495. Shops to be closed during passage of troops.
- Retail country spirit shops situated on or near the line of march shall be closed during the passage of Indian troops if the Officer Commanding so requires. Tahsildars under the Collector's orders will arrange for the closing of all such shops from time the advanced guard approaches till the rear guard has passed onward a full mile.I-Country Spirit under the Contract Supply System496. Conditions relating to sale of spiced spirit.
- All licensed vendors of country spirit, whether wholesale or retail, under the contract system are permitted to stock and sell spiced country spirit in addition to plain country spirit in accordance with the terms of their licences, subject to the following conditions :497. Restrictions on wholesale vend.
- The wholesale vend of country spirit is prohibited save in so far as wholesale depots and wholesale shops may be established under the rules immediately following for the purpose of facilitating supply to retail vendors only.498. The wholesale depots and their conditions.
| Date | Number of gallons of spirit (in store yesterday) | No. of gallons of spirit received from bondedwarehouse or distillery today | Total number of gallons to be accounted for | Number of gallons sold to retail vendors | Number of gallons remaining in store | Details of sales shown in column 5 | Actual Balance in hand at end of month | Wastage | Remarks | ||||
| Name of retail vendor | Locality of shop | No. of gallons sold from the person named inColumn 7 | Price per gallon charged exclusive of duty | L.P. gallons | Percentage | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 35°U.P. | 50°U.P. |
499. Wholesale shops.
- Wholesale shops may be licensed under the following conditions :500.
Licences for the retail vend of country spirit under the contract supply system shall be of three classes, viz. :I. Under the graduated surcharge system :| Register No. | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Locality | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Name of Licence-holder | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Name of Salesman | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Exact description of the licensed premises (with boundaries) | ..... | ..... | ..... | ..... | ..... |
| Register No. | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Locality | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Name of Licence-holder | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Name of Salesman | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Exact description of the licensed premises (with boundaries) | ..... | ..... | ..... | ..... | ..... |
| Register No. | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Locality | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Name of Licence-holder | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Name of Salesman | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... | ..... |
| Exact description of the licensed premises (with boundaries) | ..... | ..... | ..... | ..... | ..... |
501. Grant of licences.
- Licences for retail vend of country spirit will be granted for one year. Ordinarily, licences shall be granted in Form C.L. 3, C.L. 3-A, but the Excise Commissioner, with the previous sanction of the State Government may direct that in specified localities or at specified shops spirit may be sold-(a) for consumption off the premises, in sealed bottles (licence Form C.L. 4 or C.L. 4-A), or (b) for consumption on and off the premises in sealed bottles (licence Form C.L. 5 or C.L. 5-A).502. Conditions governing licences.
- The conditions governing licences are detailed in the forms printed in Volume II.II. Vend of Country Spirit Under the Outstill System503. Outstill system defined and described.
- Under the outstill system the vendor is licensed to work a single still and to sell the spirit in retail quantities at the place of manufacture. No monopoly of manufacture or vend is granted and no still head duty is levied. The practice of licensing and outstill with one or outlying shops attached thereto is open to serious objection and can only be sanctioned in very exceptional case. No outlying shop shall be permitted without the previous sanction of the Excise Commissioner. Licences under this system shall be granted in Form C.L. 6.504. Collector may limit capacity of still.
- In any case where this appears to be necessary or desirable the Collector may, with the previous sanction of the Excise Commissioner, restrict the capacity of stills to be licensed under the outstill system having regard to the ascertained local demand for liquor. The licences shall, where such condition is to be enforced, state the maximum capacity of the still to be used.505. Points requiring attention by inspecting officers.
- The following points of administrative importance should form subjects of inquiry by officer inspecting shops and stills under the outstill system :506. System of vend.
- The system of vend applicable to Tari are :507. Licence required to tax tari-producing tree.
- No Tari-producing tree may be tapped and no Tari may be drawn within Uttar Pradesh except under the authority and subject to the conditions of a licence granted by the Collector.508. Arrangements for drawing tari.
- Persons thus licensed must make their own arrangements for drawing Tari with the owners of Tari-producing trees unless they are themselves the owners of such trees.509. Permit required for tapping and transport of tari.
- No tapping or transport of Tari shall be made by any person on behalf of a licensee under the shop to shop system or of a farmer or his sub-lessee under the farming system, except under a permit in Form C.L. 21 granted by the Excise Inspector of the circle free of charge, on a written application made to him by a licensee, farmer or sub-lessee, as the case may be. If a permit is lost, another permit shall be issued in its place on payment of Re. 1 for each permit. As soon as a tapper or carrier is dismissed from service, his permit shall be treated to have been cancelled from the time when he receives information of his dismissal from the licensee, farmer, or sub-lessee who shall communicate to the tapper or carrier at once the fact of his dismissal and inform the Excise Inspector of the circle in writing without delay the fact of his having done so and also return the permit at the same time. The Excise Inspector shall endorse the word "cancelled" on the permit on receipt and paste it to the original foil in the book of the permits and, if the permit is not received back, he shall similarly endorse the word "cancelled" on the original foil copy in the book or permits with a note about the non-receipt of the permit.510.
Under the farming system the monopoly of manufacture and vend of Tari in a specified area is leased to a single individual of firm.The number and location of Tari shops is determined by the Collector and the farmer may either sell by retail himself at such shops or he may sublet the right of manufacture and vend at such shops, in which case he will obtain from the Collector the requisite number of shops licences for manufacture and vend of Tari.Note - This system is at present in force in Etawah and Gonda districts.511. Licence forms.
- The licence granted to the farmer under Section 24 shall be in Form C.L. 7 and the licence for manufacture and retail vend granted either to the farmer or his sub-lessee shall be in Form C.L. 8 in which the locality and period of currency shall be filled up by the Collector and other details will subsequently be entered by the farmer holding licence in Form C.L. 7.512. Person from whom sub-lessee may procure tari.
- The farmer or sublessee may procure Tari from-(1) any person owning Tari producing tree, (2) any other person licensed to manufacture or sell Tari.513. Lease not to fall into hands of a firm or person interested in country spirit trade.
- The lease should not be allowed to fall into the hands of a person or firm interested in the country spirit trade.514. Shop to shop system.
- Under this system each shop is settled separately, the licensee being allowed to make his own arrangements for the manufacture of Tari, Licences for the retail vend of Tari shall be settled by auction and granted in Form C.L. 9. The licence will authorise sale only at the place therein specified.Note - This system is at present in force in the districts noted below :"Saharanpur, Meerut, Aligarh, Agra, Bareilly, Moradabad, Shahjahanpur, Rampur, Allahabad, Jhansi, Lucknow, Sitapur, Hardoi, Kheri, Faizabad, Bahraich and Bara Banki."515. Source of supply.
516. Country spirit vendors to be excluded.
- In making settlement of Tari shops care should be taken that they do not fall in the hands of country spirit vendors, with whose shops they will come into competition. In order to ensure competition at the settlement it may occasionally be found necessary to hold the sale at the tahsils, but this course should only be adopted where there are a large number of trees in the locality and bidders are unwilling to come to headquarters. To prevent accumulation of large amounts of irrecoverable arrears, settlement should not be made with persons of low substance from whom collection may be difficult to make.517. Distribution of instalments.
- The conditions of sales printed at the bottom of the chart (G 35-B), should be strictly adhered to and intending bidders must be given distinctly to understand that one-sixth of the fee must, be paid as security deposit immediately on the provisional acceptance of their bid at the sale by the Collector, one-twelfth after the final acceptance of bid by the Excise Commissioner on or before October 1 and three-fourths in such instalments between November 1, and May 1, as may be determined by the Collector. The last instalment of one-sixth fee shall fall due on June 1, and if the preceding instalments have been paid, the amount deposited in advance as security deposit shall be set off against this instalment.518. Staff.
- The ordinary tahsil staff will not usually be able to cope with the extra work involved in collection from a large number of petty vendors. With the approval of Government a special staff (ordinarily consisting of a supervisor and constables) proportionate to the requirements of the district will be sanctioned. The supervisor should be literate. The staff should only be retained in so far as, and for so long as, the necessity for its/ entertainments continues. The staff shall not be permitted to have any part in the actual collection of licence fees, and the close supervision of an Excise Inspector of an establishment of this kind. It will not be usually necessary to take security from persons thus appointed.519. The tree-tax system.
- The tree-tax system of Tari and sendhi is analogous to the distillery system of country spirit, and under it the Government revenue is derived from-(1) a fixed tax on every tree tapped, and (2) a surcharge vend fee per tree to be paid by vendors for the privilege of vend. Vendors are to make their own arrangements for procuring trees, and the tree tax levied is quite distinct from the tree owner's fee.Note. - The tree tax system is in force in the following district of the Uttar Pradesh-Gorakhpur, Deoria, Basti, Ghazipur, Azamgarh, Varanasi and Mirzapur.520. Number and location of shops.
- Where the tree-tax system is introduced for the first time the number and location of existing shops need not be interfered with. It may safely be assumed that under the farming or shop to shop system, whichever may have been in vogue before the switch over, the number and location of shops have, from time to time, been carefully adjusted to serve the best interests of the consumer according to the number of trees and the local demand.521. Settlement.
- Settlement of shops in tree-tax area can be made under any of the following system :Notes - (1) The provisions of the U. P. Settlement of Tari Shops (Tender-cum-Tree Tax or Auction-cum Tree-Tax) Rules, 1955, have been applied with effect from October 1, 1955 to the districts of Ballia and Ghazipur.1955. to the areas of districts noted below
(i)Municipal and Cantonment areas of Gorakhpur and on places within the distance of four miles from the nearest point of the boundaries of either of the aforesaid areas.(ii)Municipal and Cantonment areas of Varanasi and all places within the distance of two miles from the nearest point of boundaries of the aforesaid areas.(iii)Municipal areas of Basti, Deoria, Azamgarh and Mirzapur District and all places within the distance of two miles from the nearest point of the aforesaid areas.522. Security deposit.
- For the due observance of conditions of licences granted under the tree-tax systems mentioned in paragraph 527 supra, the licensee shall be required to deposit security as under :523. Kinds of licences.
- The retail licences applicable for shops settled under the three categories of the tree-tax system will be as under :(i)For shops settled under the 'Auction-cum-Tree-Tax' and the 'Tender-cum-Tree-Tax' system in Form C.L. 10-A.(ii)For shops settled under the 'Surcharge System' in Form C.L. 10.[524. A surcharge of Rs. 15.00 for each Tari tree and Rs. 10.00 for each Khajur tree shall be levied for the privilege of vend, on trees tapped by licensed vendors of shops settled under any of the three categories of the Tree-Tax System] [Substituted by Notification No. 7837-E/XII1-333 (l)-76-UPA-lV-10-Rule-62-AM (l)-76 dated 11th September, 1976, published in U.P. Gazette, Extraordinary, dated 13-9-1976.].[525. The rates of Tree Tax on Tar and Khajur trees tapped by licensed vendors or owners of trees in the following areas which shall be governed by the Tree Tax System, shall be as follows :-526. Permit required for tapping.
- In the area under the tree-tax system no tree shall be tapped and no Tari or Sendhi drawn from any tree except under a tapper's permit obtained under the rule hereinafter following.527. Payment of tax.
- (i) Tapper's permit may be issued on the application,-528. Treasury receipt.
- The officer incharge of the sub-treasury shall receive the application and the amount of tree-tax together with (in the case of licensed vendor) the surcharge calculated at the prescribed rates. If there is no reason to the contrary, he shall grant a receipt for the amount rendered and endorse the amount on each copy of the application under his signature and seal. He will retain one copy, return the duplicate to the vendor and send the triplicate to the Excise Inspector.At the close of each account month the Tahsildar in-charge of the sub-treasury shall prepare and submit to the Collector's office, a statement showing the number of Tar and Khajur trees applied for and the total revenue deposited in respect of them into the treasury during the previous account month.529. Issue of tapper's permit.
- On receipt of the application the Excise Inspector shall forthwith take steps for the marking of the trees. He shall first enter necessary particulars from the receipted applications received from the treasury under paragraph 528 in the tree-marking register in Form C.L. 20 maintained for the purpose. All the close of each account month the Excise Inspector shall prepare a statement in duplicate containing total figures of Tar and Khajur trees and revenue derived therefrom in that account month (columns 4, 6 and 8 of register C.L. 20) and submit both copies to the Collector's office. The District Officer will cause these figures to be checked by the Excise clerk against the statements submitted by the Tahsildar under paragraph 528 above. After checking, the District Excise Officer will retain one copy of the statement submitted by the Excise Inspector for record in his office and return the other copy to the Excise Inspector after endorsing on it that it has been checked and found to agree with the figures submitted by the Tahsildar. The Excise Inspector shall then forward this copy to the Assistant Excise Commissioner who will again verify the figures at his inspection of Collector's office. The Excise clerk shall also maintain a register in manuscript showing the number of Tar and Khajur trees and the revenue derived therefrom in respect of each circle and the receipted applications will also be sent by the Excise Inspector of each circle to the Collector's office at the end of the month for cross-checkings with the entries made in this register and the siahas by the Excise clerk who will then append a certificate in the register to the effect that he has checked the receipted applications received from the Excise Inspector with the original siahas and found them correct.The Excise Inspector shall prepare the tapper's permit in duplicate in Form C.L. 16 and make over one part to the vendor, nothing on both copies the names of the subordinate deputed for the purpose of marking the trees.No subsequent alterations in the number and descriptions of the trees, or in the amounts deposited or the name of the applicant shall be made in the receipted applications or permit except under an order of the District Excise Officer or of the Collector. This order will be passed to the counterfoil of the application or permit. The Excise Inspector may, however, alter the names of the tappers, on the application of the vendors or owners of trees, without the sanction of the Collector or the District Excise Officer.Note. - In the case of alteration in the numbers and description of the trees or the name of the applicant, the Excise Inspector is authorized to make such alterations within ten days receipt by him of the receipted application.530. Marking of trees.
- The permit-holder shall point out to the marking officer, when required, the trees which are to be tapped. The mode of marking of trees shall be prescribed by the Excise Commissioner. No tari or sendhi shall be drawn from any tree, nor shall any pot be attached to any tree, until it shall have been marked by the department. The permit-holder and the tappers shall be responsible for the maintenance of the marks so put on the trees and shall not efface or attempt to efface them.Note. - The mode of marking trees and the point for its use in a particular year shall be prescribed by the department from time to time.531. Currency of tapper's permit.
- The tapper's permit shall be in force from October 1 or any subsequent date to September 30 immediately following, In no case shall tari or sendhi be drawn except during the currency of the permit.532. Commencement of tapping process.
- Tapper's permits may be issued from September 1, but the preparation of spathes shall not be permitted before September 15 nor shall pots be attached to trees before the evening of September 30. In the case of Khajur trees the process of preparation may be allowed from September 15, but the incision required for the insertion of the drip leaves shall not be allowed before the evening of September 30.533. Night tapping.
- No trees shall be tapped nor any tari or sendhi containing pot taken down from a tree between sunset and sunrise.534. Transport of tari and sendhi.
- All tari or sendhi drawn shall, as soon as the pots containing the same are removed from the trees, be conveyed direct to the retail shop without delay.535. Transport pass.
- The transport of tari or sendhi from the tree to the shop shall be covered by a pass in Form C.L. 16 to be obtained free of charge from the Excise Inspector. Separate passes will be required for transport from each village.These passes will be current up to the end of September, subsequent changes in the names of carriers may be made on the application of the vendor by the Excise Inspector, who shall note the change on the counterfoil.536. Import of tari and sendhi.
- The import of tari or sendhi into the area under this system from elsewhere is prohibited.537.
No tari shall be transported from a low tax area to a high tax area except with the written permission of the Collector and such conditions as are prescribed by him.538. Sale in transit.
- No tari or sendhi drawn under the rules shall be sold or otherwise transferred except at the retail shop. Sales or transfers under the trees or on the way are prohibited.539. Adulteration of tari and sendhi.
- Adulteration of tari or sendhi with any noxious or objectionable substance in the course of manufacture, transport, storage or vend is prohibited.540. Persons unfit for employment in tari and sendhi business.
- The following persons shall not be employed on shops or as tappers or carriers :541. Paging of permit and passes.
- The tapper's permits and the carriers' passes will be bound up in books containing 100 forms serially paged.542. Sale by vendors to one another.
- One licensed vendor may sell or transfer tari or sendhi to another in quantity exceeding 2 seers (1.86620 kilograms) under a transport pass (Form C.L. 16) to be obtained free of charge from the Excise Inspector.543. Issue of duplicate permit or pass.
- If a tapper's permit or a carrier's pass is lost or destroyed, a duplicate may be issued on payment of a fee of Re. 1 into the sub-treasury to be credited to "8-Excise Miscellaneous".544. Special staff and its duties.
- A special staff consisting of one or more Excise Inspectors and number of supervisors and constables proportionate to the requirements of the area under system shall be provided by the Excise Commissioner with the approval of Government.The duties of this staff shall be -545. Patrol by the staff.
- Each are under the system shall be divided into blocks and sub-blocks. Each block shall be patrolled by a supervisor and each sub-block by a constable. Each supervisor shall be required to keep a diary which the Inspector will check and scrutinize for time to time.546. Shop inspection register.
- The Inspector shall enter his inspection notes in the shop inspection register in Form C.L. 18.547. Village inspecting register.
- The supervisor shall maintain a village inspecting register in Form C.L. 19, under the supervision and direction of the Inspector, who shall check and sign it once a fortnight. The Excise Inspector shall also keep a copy of this register with him to facilitate his checking of the trees marked on the spot when he and the supervisor are touring in different directions.548. Responsibility of the Excise Inspector.
- The Excise Inspector shall be personally responsible for the proper marking of trees and for preventing illicit tapping he shall see that supervisors and constables do not harass the vendors, tappers or carriers unnecessarily.549. Verification, etc. of trees by the special staff.
- After the commencement of each tapping season, the Excise Inspector shall verify the fact that only the trees entered in the list have been tapped. He shall submit the result of his inquiry to the District Excise Officer, returning at the same time his copy of the vendor's application. The Sadar Excise Ahalmad will verify the credit of the tree-tax from his accounts and report the fact of his having done so.550. Verification of trees by district staff.
- Members of the district staff should, as opportunity offers, call for the copy of the application returned to the vendor under paragraph 528 and ascertain whether tapping has been confined to the trees shown therein.551. Village register to be up-to-date.
- Soon after the return of tari constable from tree-marking to head-quarters treasury receipt or receipts in Form C.L. 15 or C.L. 15-A under which marking has been done will be made over to the tari Supervisor, who will write "received on the date................."sign on each treasury receipt and make entries from the receipt or receipts in his village register, C.L. 19 returning the same to the Excise Inspector after making below his first endorsement a further endorsement "Copied and forwarded on date ..............," and sign it. The Excise Inspector will see that the supervisor does not unnecessarily hold up a treasury receipt and that he does not make more than the requisite time to copy it. The supervisor will mention every treasury receipt received from and submitted the Excise Inspector in his appropriate diaries. This is meant to keep the supervisor's village register up-to-date, as the procedure next herein following cannot be followed and its result cannot be verified correct unless the village register is brought up-to-date as early as practicable.552. Checking of trees by supervisor.
- When checking trees the supervisor will initial and date the number of a tree which he has checked in his village register but he will not tick or initial or date any number which has already once been initialled and dated. In his daily diaries he will mention the serial number of trees checked by him on a date for the first time in a tari year under head IV and the serial number checked on any other occasion than the first under head V. He will also give the total number of trees checked, under heads IV and V.Note - When checking trees for the first time in a year the Tari Supervisor shall inscribe his initial and the date of checking on each tree with the paint prescribed by the Department from time to time. Unless this is done the checking will not be considered as having been actually carried out.553. Fortnightly statement.
- On receipt of the fortnightly statement hereinafter prescribed and filled in by the Supervisor from column 1 to column 7, the Excise Inspector will before sending it to the Assistant Excise Commissioner, compare its figures with the supervisor's village register, and sign the serial number of the trees in the village register checked by the Supervisor during the fortnight for which the statement has been prepared. He will at the same time give figures from his own village register and diaries in columns 8 and 9 and sign the certificate at the foot of the statement.554.
A fortnightly statement in Form C.L. 17 shall be submitted by all Tree-Tax Excise Inspectors to the Assistant Excise Commissioner.Note. - Rules in respect of settlement of Tari shops in the tree-tax area of Uttar Pradesh by-(l) inviting tenders, and (2) auction.555. Short title.
556. Definition.
- In these rules unless there is anything repugnant in the subject or context,-557.
The State Government shall, by notification in the official Gazette, declare whether the settlement of shop in a particular area to which these rules apply shall be made by inviting tenders or by auction.558. Licence required to tap tari.
- No tree shall be tapped and no tari shall be drawn in the areas, to which these rules apply except under a licence in Form C.L. 10-A granted by the Collector of the district concerned.Note. - The provisions of this rule do not override the general paragraph 526 supra, applicable in respect of tapping of trees under authority of a pass in Form C.L. 16 issued in accordance with the general governing tree-tax system.559. Number and location of shops.
- The number and location of shops for the retail vend of Tari shall be fixed by the Collector of the district with prior approval of the Excise Commissioner.560. Settlement of shops by inviting tenders.
561. Settlement of shops by auction.
562.
Balance of advance money or instalments remaining utilized shall not be refunded to the licensee.563.
Shops falling vacant during the course of a year shall be settled by inviting tenders or by auction, as the case may be. The amount of advance deposit and the instalments shall be fixed by the Collector having regard to the importance of the shop and the Tari season.564.
The details for deposits or unutilized amounts will be communicated by the licensees in Form C.L. 15-A to the Excise Inspector when he applies for marking of trees. The Excise Inspector shall return one copy to the licensee, submit one copy to the District Excise Officer, and retain one copy for his record which shall be utilized for marking of trees.565.
The Excise Inspector shall report to the Collector in the first week of February the amount remaining to the licensee's credit unutilized out of instalment payable till the 31st January, giving reference to the number and date of treasury challans under which they were deposited. A similar report shall also be submitted in the first week of May in respect of the instalment payable till the 30th April. The District Excise Officer shall cause the entries about unutilized balance to be made in the accounts maintained by the Excise clerk.Monthly reports in respect of trees marked after April 30 against advance deposit and balance of instalments, if any, will be submitted to the Collector in the manner mentioned in foregoing paragraphs of this rule. In the remarks column the number and date of treasury challan under which the amounts utilized during the month were deposited should be entered in the register C.L. 20 and in the statement submitted to Collector.566.
Rules contained in Chapters II, III, V and VII of the U. P. Excise Manual, Volume I, shall also apply mutatis mutandis, to the manufacture, transport, storage and sale of Tari.[The U.P. Nira (Or Sweet Toddy) Rules, 1979] [Vide Notification No. 1304-E/XIII-501-79, dated February 19, 1979, published in U.P. Gazette, Extraordinary, dated 19th February, 1979, pp. 23-41.]In exercise of the powers under Sections 42 and 47 read with Section 40 of the U.P. Excise Act, 1910 (Act No. IV of 1910) the Governor of Uttar Pradesh is pleased to make the following rules to regulate the tapping of Nira-producing trees, the drawing of Nira therefrom and the grant of Nira Licences :567. Short title, extent and commencement.
- (i) These Rules may be called the [U.P. Nira (or Sweet Toddy) Rules, 1979.] [For full details, see Appendix 24]568. Definitions.
- In these rules, unless there is anything repugnant in the subject or context,-(a)"Act" means U.P. Excise Act, 1910 (Act No. IV of 1910);(b)"Form" means a form appended to these rules;(c)"Licence" means a licence granted under these rules;(d)"Nira" (Sweet Toddy or unfermented toddy) means unfermented juice drawn from tar, khajur or any other kind of palm tree;(e)"Premises" means licensed premises;(f)"standard quality Nira" means the Nira which is-569. Purpose for which licence to be granted.
570. Kinds of licences.
- Licences shall be of the following four kinds :571. Eligibility for licence.
- Suitable applicants, whether an individual or an institution shall be eligible for the licence. The comparative merit where necessary among various applicants shall be considered by the Collector in consultation with the district level Committee constituted for the purpose by a State Government from time to time and regard being had to the following :572. Ineligibility for licence.
- No applicant shall be eligible for the licence :573. General principles to be observed in granting licences.
- The following general principles are to be observed in granting Licences under these rules :574. Procedure for the grant of licence for the storage and supply of Nira or/and manufacture of gur.
- The following procedure shall apply for the grant of licence to tap tree and draw Nira therefrom for the manufacture of Gur or other similar product which is not an intoxicant or/and for the storage and supply of Nira :575. Procedure for the grant of licence for retail vend of Nira.
- The following procedure shall apply for the settlement of licence for the retail vend of Nira for consumption on the premises :576. Number and location of Nira licences.
577. Period of licences.
- The licence shall ordinarily be granted for a period of one year commencing from the first day of the October to 30th day of September following :Provided that the licence granted on date subsequent to the 1st day of October shall be granted only for the period from such date to the 30th day of September following (both days inclusive).578. Arrangement for drawing Nira from tree.
- The licensee shall make his own arrangement with the owner of tree for drawing Nira unless he is himself the owner of such tree.579. Making and numbering of tree.
| Manufacture of Gur or other similar product which is not anintoxicant | ... | I |
| Storage and supply of Nira | ... | II |
| Bona fideprivate consumption | ... | III |
580. Condition for tapping.
- (i) No tree which is less than 150 centimetres in height from the ground level shall be tapped nor Nira drawn therefrom. No tree shall be tapped nor shall any pot attached to any tree for the purpose of drawing Nira therefrom until the licence therefor has been issued and until the tree has been marked and numbered by the licensee in the manner specified in the rules.581. Night tapping prohibited.
- No tree shall be tapped nor any receptacle containing Nira be taken down from a tree between sunset and sunrise except with the prior permission of the Collector.582. Authorisation certificate.
- Every agent or tapper employed by the licensee in connection with his licence shall be provided with an authorisation certificate signed and dated by the licensee. The name of such employee together with the date on which he is appointed shall be communicated forthwith in writing by the licensee to the Excise Inspector having charge of the area in which the premises is situated, within two months of the date of appointment of such employee, the licensee shall get such authorisation certificate countersigned by the said Excise Inspector and if he fails to do so, such authorisation certificate shall cease to be valid. No authorisation certificate shall be issued to any person under 21 years of age; and any such authorisation certificate if issued shall not be valid.583. Adulteration of Nira prohibited.
- Nira drawn under these rules shall be not mixed or adulterated with any substance or liquid other than the prescribed preservative or taken to any place other than those mentioned in the conditions of. licence.584. Transport of Nira.
- Nira drawn under these rules shall not be taken to any place except under a valid transport pass.585. Inspection of tree.
- Any person tapping tree for drawing Nira under these rules shall bring down the receptacles attached to any tree so tapped, for inspecting on the demand by any Officer of the Excise, Revenue or Police department.586. Fees for licence.
- No fee shall be charged for a licence to tap tree for the manufacture of gur or other similar product which is not an intoxicant but a fee of Rs. 10 shall be charged for a licence for sale of Nira by retail and a fee of Rs. 100 for a licence for storage and supply of Nira.587. Place of manufacture or of sale.
588. Undertaking for the observance of Act etc.
- No licence under these rules shall be granted unless the applicant has given an undertaking in writing to the satisfaction of the Collector for the proper observance of the provisions of the Act and rules, regulations and orders made thereunder.589. Regulation of sale etc.
- Sale, utilization and destruction of Nira shall be regulated according to the licence granted for-590. Hours of sale of Nira.
- (Rule 24). Sale of Nira shall be made during the following hours :From April 1 to September 30 : From 6 a.m. to 10 a.m.From October 1 to March 31 : From 7 a.m. to 11 a.m.591. Minimum stock of Nira to be maintained.
- (Rule 25). The licensee shall during the first hour of opening of the shop on each day, maintain minimum stock of Nira which shall be fixed and entered in the iicence by the Collector. The Collector shall have the right to vary this limit to within 50 per cent, at his discretion after giving written notice of at least 4 weeks on the expiry of which the licensee shall be bound to maintain the minimum stock so fixed, unless the Collector, after hearing the objection (if any), cancels or modifies the notice so issued.592. Registers.
- (Rule 26). (1) A person holding a licence in Form ST-I, ST-II and ST-III shall maintain register in Forms ST-I/R, ST-II/R and ST-III/R respectively and write therein true accounts from day to day of all Nira transactions.593. Inspecting of the premises for manufacture of Nira.
- (Rule 27). Officer of the Excise Department not below the rank of an Excise Inspector, officers of the Industries and Revenue Departments of the corresponding rank duly authorised by the district officers of the Industries and Revenue Departments and officer-in-charge of police station may enter and inspect the premises for manufacture and the premises for sale and inspect the accounts maintained. The Inspecting Officer shall record his observations in the inspection book maintained by the licensee.594. to 604. Penalty.
- In the event of any breach of any of the provisions of these rules or of any of the terms or conditions of the licence granted under these rules the licence shall be liable to be cancelled or suspended in accordance with Section 34 or Section 35 of the Act without prejudice to any penalty to which the licence may be liable under the Act or any other law for the time being in force.Form A(See Rule 8)ToThe Collector,Sir,I, the undersigned ................. son of .................... residing at...................... desire :I. To tap the Nira producing trees mentioned in the Schedule hereto and draw Nira therefrom-(a)for the manufacture of Gur (jaggery) or other similar product which is not an intoxicant.(b)for the storage and supply of Nira.(i)to persons manufacturing Gur (jaggery) or other similar product which is not an intoxicant;(ii)to persons licensed to sell Nira by retail for consumption on premises.II. To sell Nira for consumption on premises.I accordingly apply for the necessary licence.I hereby undertake to strictly follow all the rules on the subject and observe all conditions of the licence.| Number and kind of trees to be tapped | Situation of trees to be tapped (village andpargana) | Name and signature of the owner of trees in tokenof his consent for trees being tapped | Remarks |