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State of Madhya Pradesh - Section

Section 46 in Distillery, Bottling and Warehouse Rules Made Under Madhya Pradesh Excise Act, 1915

(46)All the materials, buildings, still, machinery, vats, drums, wood fuel, coal, mahua, Molasses bottling machinery, bottles, spices, red sealing vax, coaltar, pilfer proof seals, crown corks, alongwith alu capsules etc. belonging to the outgoing licensee purchased for the use of distillery and warehouses attached thereto, shall be valued before the expiry of the old contract and the commencement of the new one by a committee appointed by the Excise Commissioner. The Committee shall consist of-
(1) Deputy Commissioner of Excise of the division concerned Member
(2) Executive Engineer, P.W.D. (E & M) Technical Member
(3) Accounts Officer/Audit Officer of the Excise Department Member
(4) Representative of the licensee Member
(5) The District Excise Officer Incharge of the distillery Member Secretary
If the representative of the licensee remains absent in the committee at the appointed time, the remaining four members shall begin their work in his absence and no objection of the licensee in this respect shall be heard. The valuation made and agreed upon by the committee shall be sanctioned by the Excise Commissioner with such necessary changes as he deems fit and in case of difference of opinion amongst the members, the Excise Commissioner shall pass orders relating to dispute in valuation. The orders of the Excise Commissioner shall be final and binding upon the licensee.