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ASSAM DISTILLERY RULES
In these rules, unless there is anything repugnant in the context,—
(a) “Brewer for sale” means a persons who brews beer for the use of any other person, at any place other than the premises of the persons for whose use the beer has been brewed, and includes any licensed dealer in or retailer of beer, who brews beer ;
(b) “Distiller” means a person who holds a licence to work a distillery;
(c) “Feints” means impure spirit produced from the distillation of low wines;
(d) Low wines means impure spirit produced from the distillation of wash;
(e) “Obscuration” means the difference, caused by matter in solution, between the true strength of spirit and that indicated by the hydrometer;
(f) Officer-in-charge or the Excise Officer means the Excise Superintendent or Inspector or Sub-Inspector in-charge of a distillery;
Any person desiring to obtain a establish and work a distillery, in any place in Assam, shall apply in writing to the Commissioner of Excise stating the following particulars:
(i) The name or names with address or addresses of the person or persons applying; if a firm, the name of every partner of the firm, and if a company, the registered name and address thereof;
(ii) The purpose for which the distillery is proposed to be opened, specifying in detail the nature of the business which the applicant desires to carry on therein;
(iii) The name of the place in which, the site on which and the building in which the distillery is to be constructed or worked;
(iv) The number and full description of the stills, vats and other permanent apparatus which the applicant wishes to work or set up, and the size and capacity of such stills, etc. ;
(v) The
(a) On receipt of the application and after consulting the Collector of the district in which the distillery is proposed to be opened regarding the suitability of the site, and buildings, if there be any already, and on any other points, and on receipt of the Collectors opinion, and after such further enquiry as he may been necessary, the Excise Commissioner shall decide whether the licence for the opening of the distillery should be granted or not. In deciding whether a licence for the working of a distillery is to be granted or not, the Excise Commissioner will take into full consideration the purpose for which it is proposed to open the distillery and the demand or necessity for such a distillery.
(b) Purposes for which distilleries may be opened.—Distilleries may be opened for—
(1) supply of country spirit ;
(2) supply of foreign liquor;
(3) supply of spirit for
Before the licence to work the distillery is granted by the Excise Commissioner, the distiller shall be required to pay a licence fee to be determined on the merit of such amount or amounts as the Provincial Government may direct, as security for the due observance of the conditions of the licence, and shall execute a bond in the prescribed from pledging the premises, stills and all apparatus and utensil employed in the manufacture of spirit, for the due discharge of all payments which may become due to the Provincial Government by way of duty, fees, rents fines penalties or otherwise under the provisions of his licence or to which the distiller may be liable by law or rules or under any engagement or bond into which he may have entered. In lieu of executing such a bond the distiller may deposit such amount as the Provincial Government may direct.
The licence for a distillery may be granted for any number of years not exceeding ten as the Provincial Government may decide in each case. If the work of the licensee is proved satisfactory, it may be renewed at the discretion of the Provincial Government for a period not exceeding the same number of years on such terms and conditions as may then be decided upon.
The Commissioner of -Excise shall appoint such officer and establishment as he thinks fit to the charge of a distillery The distiller shall pay to the Provincial Government at the end of each calendar month such establishment charges as may be determined from time to time by the Excise Commissioner. The cost of establishment shall include pay as well as leave and pension contribution.
The distiller shall provide suitable rent-free quarters, to the satisfaction of the Excise Commissioner, for the officer-in-charge and other establishment in close proximity to the distillery, and shall keep the same and the appurtenances thereto in proper repair. He shall also supply such officer with such furniture as may be required for the use of the officers within the distillery.
Every proprietor or manager of a licensed distillery must give at least fifteen days notice in writing to the Collector of the date on which he proposes to commence working the distillery, and at least one months notice before he ceases to work it.
In case a distiller shall cease distilling or issuing spirits for a period exceeding one month, the Excise Commissioner may withdraw the establishment stationed at the distillery and may prohibit all further distillation and issue of spirits until the distiller has given him fifteen days notice in writing of the date on which he proposes to recommence distilling or issuing spirits, as the case may be.
(a) The distiller shall so arrange his stills that spirit shall discharge into closed and locked receivers of such pattern that no spirit can be removed from them unless they are unlocked. Every pipe used for conveying spirit or feints must be so fixed and placed as to be visible throughout its entire length and shall, if the Excise Commissioner so directs, be coated with oil paint of a particular colour, and all joints thereof shall be sealed in such manner as the Excise Commissioner may prescribe. If the condensing worm is made of copper or if the spirit passes through pipes wholly or partly made of copper, such measures, as the Excise Commissioner may direct, shall be taken by the distiller in order to protect the liquor from serious contamination by the copper.
(b) There shall be no opening into any still, condenser or refrigerator, except—
(i) for connection with the wash backs or spirit receivers,
Spirit shall be stored in sound vessels. Each vessel shall bear a serial number, painted or cut thereon. Its external parts must also be clearly visible.
The distiller shall not cause or allow the dipping place or level of any vessel to be altered or, any device to be used to deceive the officer-in-charge in taking the gauge of any vessel, or to prevent him from taking a true account of all wash or spirit in any vessel.
The materials, or bases, to be used in distilling country spirit, shall only be of such descriptions as are generally approved by the Excise Commissioner. All materials used must be of good quality, and no ingredients noxious to health shall be used in distillation or added to the spirit intended for human consumption.
(a) The distiller shall only distil wash which has been prepared within the distillery, and no wash (except spent wash from which all alcohol has been extracted) shall be, on any account, removed from or allowed to pass out of distillery, except sealed samples, forwarded by the officer-in- charge to the Chemical Examiner or to such other officer as may be appointed for the purpose of examination under the general or special orders of the Excise Commissioner.
(b) No wash or spirits to be brought into distillery.—Except with the written permission of the Excise Commissioner, no wash or spirit not prepared or manufactured in the distillery shall be brought into the distillery.
(c) Wash to be conveyed directly from wash backs to still.—All wash made in the distillery shall be fermented in the wash backs and shall be conveyed directly therefrom into the still.
(d) Redistillation.—Except with the
Destruction of spirit unfit for use.—The spirits manufactured in the distillery shall be redistilled above or below such strength and shall be subject to such periodical analysis, as the Excise Commissioner may direct, and the distiller shall be bound to take steps to remedy any defects in his product which the Excise Commissioner may consider material. If the spirit is found to be of inferior quality and unsuitable for the purpose for which it was made, it may be rejected and destroyed or otherwise dealt with under the orders of the Excise Commissioner. If the officer-in-charge of the distillery, if he is not a Superintendent of Excise, considers that the spirit to be issued is bad and unsuitable, he should at once report the matter to the Superintendent of Excise who may, pending orders of the Excise Commissioner stop its issue and ask the officer to send samples of such spirit for analysis without delay.
(a) The distiller shall give such notice in writing as the Excise Commissioner may prescribe of the transfer of spirit from the spirit receivers to the spirit store- room and of wash from the fermenting vessels or wash back to the still. He shall also state the percentage of proof spirit contained in the wash immediately before the distillation thereof. This percentage shall be determined by means of instruments approved by the Excise Commissioner.
(b) Periodical stoppage of distillation.—The distiller shall comply such orders as may be prescribed by the Excise Commissioner for the periodical stoppage of distillation for the purpose of ascertaining the quantity of spirit distilled from the quantity of wash passed not the still.
All spirit collected in the receivers shall be transferred or conveyed into the spirit store-room without unnecessary delay; provided that no spirit shall be so transferred between 6 p.m. and 6 a.m.
All operations in a distillery, which require the presence of an Excise Commissioner, shall be stopped or Sundays and on such other holidays as may be prescribed by the Excise Commissioner. The distiller shall also arrange his operations in a distillery that no Excise Officer need to be on duty for more than eight hours per diem.
The distiller shall keep accurate and regular daily accounts showing (1) the quantity and description of materials used, (2) the quantity of wash and spirit manufactured, (3) the quantity of wash used, (4) the quantity of spirit passed out, and (5) the quantities of wash and spirit in store. Under the last head the quantity of spirit remaining in stock in each cask, vat or other receptacle shall be shown. Such accounts shall be open at all times to inspection by the Excise Officer in-charge or other Excise Officer authorised by the Collector, and by all superior officer of the Excise Department.
Samples of materials used in the distillery for the manufacture of spirit and of spirit manufactured therefrom shall be sent to the Chemical Examiner for analysis once in July and again in December and at other times when considered necessary. The samples of any preparations manufactured should however, be paid for at the current rate but the cost of despatch of the samples and also the prescribed fee for examination shall be paid by the distiller.
The officer-in-charge of the distillery may eject and exclude from the premises any person when he finds to have committed, or to be about to commit, any breach of these rules and of the Excise Law or rules made thereunder, or who is intoxicated, riotous or disorderly. Any action taken by such officer shall be immediately reported to his official superior.
Smoking or the use of naked lights or fires in any portion of a buildings used for fermentation, distillation or for storage of spirit is prohibited.
The Provincial Government shall not be held responsible for the destruction, loss or damage, by fire, theft or any other cause whatsoever, occurring to any spirit stored in the distillery or in gauging, weighment or proof. In case of fire or other accident the officer-in-charge of the distillery shall immediately attend to open it at any hour by day or night.
The distiller shall be responsible for the safe custody of the stock of spirit in his distillery and shall be liable to make good any loss of revenue caused to the Provincial Government by his negligence.
Order of the District Collector appealable to the Excise Commissioner.—The appointment of all persons by the distiller shall be subject to the approval of the District Collector who will have the power to order the removal from service or prohibit the appointment of any person whom he considers undesirable. The order of removal passed by the District Collector or his decision to prohibit any ones employment shall be appealable to the Excise Commissioner.
All persons other than any Government Officer entering a distillery shall be under the orders of the officer-in-charge in respect of their conduct and proceedings within the distillery and shall be liable to search on their quitting the premises, at the discretion of the officer-in-charge.
Note.—The officer-in-charge must understand that the power of search is to be used with discretion. No respectable person should be subjected to search except on very good grounds for suspicion. All cases of search of persons other than menials, should be entered in the diary, with a statement of the officers reason for his action.
(1) The Superintendent of Excise, or in his absence, the officer-in-charge of the distillery will take stock of all spirit in the distillery on the last preceding open day if the last day be a Sunday or holiday prescribed by Excise Commissioner, and the distiller shall pay to the Provincial Government, duty at the rate imposed under Section 21 of the Eastern Bengal and Assam Excise Act, 1910, on spirit manufactured, imported, exported or transported, as the case may be and on all spirit which may not be forthcoming and for which he shall be unable to account to the satisfaction of the Excise Commissioner in excess of a wastage allowance of 1-1/2 per cent.
(2) Wastage for the purpose of collection of duty to be calculated annually and duty on excess deficiency.—Wastage for the purpose of collection of duty on the excess as aforesaid shall be calculated annually, that is, at the end of the year for which the licence is in for
For taking periodical stock, the gauging of spirit in vats or casks may be done by dip-rod measurement, weighment, or by such other method as may be prescribed by the Excise Commissioner. Whenever, by bung-rod measurement, the deficiency in any cask is found to be excessive, the whole contents of the cask shall be promptly measured by gallon measures and the actual deficiency accurately ascertained.
When it is known or suspected that saccharine or other matter, of such a nature as to prevent the true strength being ascertained by means of the hydrometer, is present in spirit, duty shall be calculated on the quantity and strength of such spirit as ascertained before the introduction of such matter. No allowance shall be made for wastage in such spirit after the addition of such matter and before removal from the distillery. Such spirit shall be kept in a separate receptacle.
The distiller shall be bound by the provisions of the Eastern Bengal and Assam Excise Act, 1910, and by all rules for the management of the distillery or for issue of spirit therefrom which may be prescribed under the aforesaid Act from time to time and by the special orders which may be issued by the Excise Commissioner regarding any particular distillery and shall cause all persons employed by him to obey all such rules and orders.
Distilleries shall be open only for the entrance and exit of persons who have business with them. Except with the permission of the Collector or the Superintendent of Excise, no one except any Government Officers, distillers, contractors, and their servants, and licensed vendors who have come to purchase spirits, shall be allowed to enter the premises on any pretext. A register shall be kept of the names of all persons employed by distillers and contractors; and all recognised employees will be supplied with passes for ingress and egress.
Distillers who desire to manufacture foreign liquor for sale must take out separate vend licenses on such terms and conditions as may be determined on the merit of each case.
Manufacturers of foreign liquor must take out separate compounding and bottling licences in accordance with the rules framed therefor, if such operations are carried out.
All process connected with bottling, flavouring, blending or colouring foreign liquor must be conducted in a separate building within the distillery enclosure.
If it comes to the knowledge of the distiller that any person employed by him in the manufacturing, storage, receipt, blending, reducing or issue of spirits has committed any breach of the Eastern Bengal and Assam Excise Act, 1910, or the rules framed thereunder or of the engagements entered into by him, it shall be his duty to report the matter to the officer-in-charge and to comply with the directions of that officer respecting the continued employment of such persons. The officer-in-charge shall report the matter together with the action taken by him to the Superintendent of Excise who will take thereon such action, if necessary with the approval of the Collector, as he may think fit.
The Commissioner of Excise may prescribe the minimum stock of spirit to be maintained in distillery.
(a) In case of any breach of these rules or of the conditions of the licence or in case of any attempt, by altering the capacities of receptacles or otherwise to, deceive the officer-in-charge in gauging or proving either by the distiller or by any person in his employment the Commissioner of Excise is empowered to impose on the distiller a fine not exceeding the sum of Rs. 50 for every such breach of such rules or conditions and, subject to the control of the Provincial Government, to declare the money, if any, deposited with the said Government forfeited, and to cancel the licence.
(b) If the fine imposed as aforesaid be not paid within a date to be specified by the Excise Commissioner or the Collector, it shall be lawful for him to deduct from the sum deposited with the latter by the licensee as security for the due performance of the conditions of the licence, and for this purpose the Excise Commissioner or the Collector, as the case ma
Any sum deducted by the Excise Commissioner or the Collectors under the powers herein contained from the amount deposited by the distiller as security for the due performance of his engagements, shall be replaced by the distiller within fifteen days from the date of receipt of a notice from the Excise Commissioner or the Collector, as the case may be, informing him of such deduction having been made.
The imposition of a fine, or the forfeiture of deposit or the cancellation of the license under Rule 37 of these rules shall not be held to prevent the prosecution of any person for any offence which may have been committed against the provisions of the Eastern Bengal and Assam Excise Act, 1910, or the rules framed thereunder or any other law for the time being in force relating to the Excise revenue.
(a) Without prejudice to the procedure prescribed for the recovery of dues under Section 35 of the Eastern Bengal and Assam Excise Act, 1910, all sums due to the Provincial Government may be recovered from the amount of deposit made by the distiller or by sale of the premises, stills and other things pledged under the bond.
(b) Disposal of liquor on expiry of licence.—On the expiry of the licence, either on account to expiry of the term, or on account of cancellation or suspension, the Excise Commissioner may take over or permit successor of the distiller to take over the balance of liquor in the distillery at cost price or may required the distiller forthwith to remove all liquor remaining within the distillery on payment of full duty.
(c) If the distiller fails so to remove all spirits within ten days of the receipt of written notice from the Collector, the cost of any establishment which it may be necessary to
(a) Every brewer for sale of beer shall, before he begins to brew, deliver to the Excise Commissioner through the Distinct Collector a description in writing signed by himself, of all premises, rooms, places and vessels intended to be used in his business, specifying the purpose for which each is to be used, and the distinguishing mark of each. On the outside of the door of every room and place in which the business is carried on and on some conspicuous part of each of the aforesaid vessel, there shall be legibly painted in oil colour the name of the vessel, utensil room, or place according to the purpose for which it is intended to be used. If more than one vessel is used for the same purpose, each shall be distinguished by a progressive number.
(b) Inspection of premises and grant of licence.—Before the licence to brew is granted, an Excise Officer authorised by the Excise Commissioner shall inspect the premises, etc., compare the same with
All sugar shall be stored in a room specially set apart for it and duly described as a “Sugar Store”. No sugar shall be removed from the sugar store into any other part of the brewery except in pursuance of any entry under Rule 45 of these rules for use in a brewing.
Mash tuns, underabacks, wort receivers, coppers and collecting and fermenting vessels shall be so placed and fixed that the contents can be accurately gauged or measured.
(a) The name and number of each vessels shall be legibly painted in oil colour on some conspicuous part thereof, according to the purpose for which it is intended to be used.
(b) Position, etc., not to be altered without notice.—The brewer shall not begin to construct, nor alter the shape, position or capacity of, any mash tun, underback, wort receiver, copper, collecting or fermenting vessel, or other brewing vessel, without giving two days previous notice in writing to the Excise Officer. When the alterations have been completed, or the additional vessel or vessels have been constructed, the brewer shall deliver a description of the same in accordance with sub-paragraph (a) of Rule 41 supra.
The Excise Officer authorised by the Excise Commissioner shall deliver to every brewer a book in which the brewer shall enter in the proper column at least twenty four hours before beginning to mash any malt, etc., or to dissolve any sugar the day and hour of brewing with the date of making the entry, and, at least two hours before the time entered for mashing or dissolving, he shall enter separately the quantity of malt and unmalted corn, rice, grits, flaked rice, maize grits, flaked maizse and other similar preparations and of sugar to be used and the hour when all the worts will be drawn off the grants in the mash tun.
The Excise Commissioner may required any brewer to send to the proper officer, 48 hours before brewing, a written notice of his intention to brew.
The brewer shall also enter in the same book prescribed under Rule 45 above the quantity and gravity before fermentation of the worts collected, the number and description of the vessel or vessels in which the worts were collected, and the date and hour when the entry is made. Such entry shall be made within one hour after the collection has been completed.
The brewer shall enter the true original gravity of the worts, and he shall keep the book on the premises entered in the description referred to in Rule 41 supra at all times accessible to the officer and ready for his inspection.
An approved Saccharometer and tables shall be used to ascertain the quantity of worts by relation to gravity.
The highest account of worts shall be accepted and charged with duty, whether it be that entered by the brewer or that found by the Excise Officer after the entry of the worts collected has been made.
When fermentation has commenced in any worts, so that the original gravity cannot be ascertained by the Saccharometer, such gravity shall be determined, if necessary, by the Chemical Examiner or by such other person as may be appointed for the purpose by the Government of Assam, in such manner as shall be approved by Excise Commissioner.
If at any time the original gravity of any worts contained in the collecting or fermenting vessel shall be found to exceed by five degrees that entered by the brewer, or ascertained by the Excise Officer, the Excise Commissioner may deem such worts to be the produce of a fresh brewing and charge duty accordingly.
The brewing book is the property of the Government.
The brewer shall not cancel, obliterate or alter any entry or make any entry which is untrue in any particular.
Before the licence to work a brewery is granted the brewer may be required to make a deposit with the Collector of the District, of such amount as the Provincial Government may direct as security for the due observance and of the conditions of the licence.
The said security deposit shall be at the disposal of the District Collector for the due discharge of all payments which may become due to the Provincial Government by way of duty, fees, fines penalties or otherwise, under the provisions of a licence or to which the brewer may be liable by law or by rules or by any engagement or bond in which he may have entered.
The duty on the worts shall become due immediately on being charged. A date in each month not later than the 10th of the month succeeding that in which the duty was charged may be fixed by Excise Commissioner for payment of duty.
No worts of beer shall be removed frcm the brewery until the duty imposed under Chapter V of the Eastern Bengal and Assam Excise Act, 1910, has been paid, or until a bond for payment of such duty under Section 11 of the aforesaid Act has been executed for the payment thereof:
Provided that the quantity of worts of beer which may have issued without payment of duty as aforesaid shall not exceed the quantity the duty leviable of which is covered by the said bond.
No wort or beer which has not paid the duty imposed under Chapter V of the Eastern Bengal and Assam Excise Ac t, 1910, shall be removed from the brewery and beyond its premises without a pass issued by the Collector or by any other officer empowered in this behalf by the Provincial Government:
Provided that if a brewer has duly executed a bond under Section 11 of the aforesaid Act, such brewer is authorised to issue the pass.
The concealment of worts or beer, and the fraudulent increase of quantity or gravity, after an account has been taken and the duty has charged entail penalties imposed under section 56 and 68 of the Eastern Bengal and Assam Excise Act, 1910.
All worts shall be removed successfully and in the customary order of brewing to the underpack, coppers, copiers and collecting or fermenting vessels and shall not be removed from the last named vessels until an account has been taken by the Excise Officer, or until after the expiration of twelve hours from the time at which the words are collected.
All the produce of a brewing shall be collected in the collecting or fermenting vessels with twelve hours from the time when the wort has commenced running into the collecting or fermenting vessel.
The total produce of a brewing shall be kept separate from the produce of any other brewing for sixteen hours, unless an account of such total produce has been taken by the Excise Officer.
No produce of any brewing shall be mixed with that of any other brewing except in the store, vats or casks, unless the brewer has given previous notice in writing in the brewing book of his intention to mix worts in the fermenting vessels and specifies in writing the quantity and gravity of the worts when mixed.
No returned beer or fermented liquor shall be put into any of the brewing or fermenting vessels described under Rule 41.
Every brewer shall provide and maintain scales and weights as prescribed by the Excise Commissioner and shall render assistance to any inspecting officer in taking accounts.
An allowance of 10 per cent shall be made from the monthly total of the charges on account of wastage.
Duty may be wholly or partly remitted or repaid in respect of worts or beer on which duty has been charged, and which may have been destroyed by accidental fire or other unavoidable cause, while on the licensed premises of a brewer for sale; provided that satisfactory evidence of such loss has been produced to the Excise Commissioner.
Written application must be made to the Excise Commissioner for allowance for sour or spoilt beer.
There must be satisfactory evidence to enable the Excise Commissioner to decide whether the beer can be identified with its proper brewing, subject to the following rules. If he is satisfied on this point, he will sanction the destruction of the beer in presence of Excise Officer.
The brewer must sign a declaration that the beer was brewed by him and had never left his premises, and that no part of it consists of bottoms or returns from vendors or other customers.
Representative-samples must be taken and sent to such laboratory as the Excise Commissioner may decide upon.
The Excise Officer must state the means by which he checked the bulk quantity, and after samples have been taken as aforesaid he must witness the destruction of the beer and record a note of the fact in the brewing book.
On receipt of a satisfactory report from the laboratory, the brewer may be credited with the proper amount of duty.
The Commissioner of Excise may prohibit the use of any material in the manufacture of beer which is, in his opinion, of deleterious nature.
The Excise Officer or any inspecting officer may take, without payment, for the purpose of analysis samples of any beer or material used in the manufacture thereof.
A brewer for sale, or a dealer in or a retailer of beer, shall not dilute, adulterate or add anything to beer, except finings or other matter sanctioned by the Excise Commissioner.
The following registers shall be maintained in the brewery—
(a) A book showing the quantity of beer manufactured and issued, the names and places to which the beer has been consigned and the balance remaining in store after each transaction.
(b) A book showing particulars and original gravity of beer which has been returned unsold to the brewery.
On the 7th of the month following the close of each quarter, an account shall be forwarded by every brewer to the Collector of the district, in which shall be shown the total quantity of beer issued during the quarter, the amount of duty paid, the quantity of beer returned unsold to the brewer and the amount clamed or received as refund of duty. The Collector Commissioner, for record in his office by the end of the month at the latest succeeding the close of the quarter.
The accounts of brewery and the stock of beer in hand in it shall be examined by the Collector, or the Superintendent of Excise or by any other Excise Officer authorised in this behalf by the District Collector once a quarter. If the quantity of beer in stock in the brewery on such examination be found to exceed the quantity shown in hand in the tock account, the brewer shall be liable to pay duty on such excess at double the ^ate prescribed for ordinary issue. If the quantity be found less than that shown in the stock account, the cause of the deficiency shall be enquired into and the result reported to the Excise Commissioner who may direct the levy of a fine not exceeding double the amount represented by the duty on such deficiency; Provided that any deficiency not exceeding 10 per cent shall be disregarded, an allowance to this extent being made to cover loss in bulk due to evaporation, usage and other contingencies within the brewery.
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