Section 499 in Rules under the United Provinces Excise Act, 1910
499. Wholesale shops.
- Wholesale shops may be licensed under the following conditions :(1)Licence for wholesale shops.may be granted only with the previous sanction of the Excise Commissioner and ordinarily only to the supply contractor of the district or to others with his consent. The licence will be in Form C.L. - 2 and will be granted free of charge. Country spirit reduced to issue strengths and after payment of duty shall be transported to the wholesale shop from any bonded warehouse in the same district.(2)Location of wholesale shops. - Wholesale shops are meant to facilitate distribution and their number and location should be determined with reference to the convenience and reasonable requirements and retail vendors. To prevent wholesale licences being used as a cover for sale of illicit spirit the places should, as far as possible, be at the headquarters of an Excise Inspector's circle, a tahsil or Thana so that licensed premises can be kept under supervision.(3)To whom wholesale vendors may sell. - Wholesale vendors shall be entitled to sell, subject to the conditions of their licence to-(i)retail vendor licensed within the district;(ii)retail vendors licensed in another district with the permission of the Collector of that district.(4)Reduction of spirit prohibited accounts to be kept. - Wholesale vendors are not permitted to reduce spirit below the prescribed strength at which it has been issued to them from a warehouse. They shall maintain regular and accurate accounts in the form prescribed in the licence and shall submit a statement in Form C.L. 14 and the total monthly issues of each shop in Form B.W.L. 10 to the Inspector in-charge of the warehouse at the headquarters of the district in which the shops taking issue are situated on the 1st day of each month without fail. The Inspector will follow the procedure that may be laid down for the maintenance of records.(5)Spiced country spirit shall be sold only in sealed bottles with pilfer-proof caps in tact as received from the distillery, warehouse, or wholesale depot.(6)Issue from wholesale shop to be covered by a pass book. - All issues from a wholesale shop must be duly entered in the pass books, B.W.L. 7 of the retail vendors removing the spirit and the entries signed by the licensed wholesale vendor or his representative. The entries in the pass-book will serve as a pass to protect the consignment in transit.(7)The Excise Inspector of the circle in which the wholesale shop is situated shall be allowed every facility for examining the accounts and checking the stock of spirits whenever he visits the wholesale shops.(C)Retail Vend
