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ASSAM EXCISE RULES, 1945

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R.1 Rules applicable to import, export, transport and storage
R.2 Import of India-made foreign liquor forbidden without pass
R.3 Persons eligible to import India-made foreign liquor
R.4 Application for import of India-made foreign liquor
R.5 Endorsement of application
R.6 Payment of duty
R.7 Issue of pass
R.8 Endorsement of the pass and issue of liquor
R.9 Duty on excess transit wastage
R.10 Application for import of India-made foreign liquor if duty is prepaid in the Province of export
R.11 Issue of pass on payment of duty
R.12 Import of India-made foreign liquor by private individuals
R.13 Refund of duty or pass fee if import is not effected
R.14 Quarterly statement of exports to be furnished by export Province
R.15 Examination of consignment of India-made foreign liquor on arrival
R.16 Definitions
R.17 Import of overseas foreign liquor
R.18 Import of overseas foreign liquor by licence-holders
R.19 Issue of pass
R.20 Examination of consignment of overseas foreign liquor on arrival
R.21 Import of overseas foreign liquor by private individuals
R.22 Refund of pass fee on overseas foreign liquor not used
R.23 Import of overseas foreign liquor prohibited except as provided by rules
R.24 Exemptions in case of Government departments and charitable institutions
R.25 .
R.26 Definition of rectified spirit, etc.
R.27 Import, export and transport of rectified and denatured spirit and absolute alcohol to be covered by a pass
R.28 Passes for import of denatured spirit to be issued only to the licence-holders
R.29 Persons eligible to import rectified spirit
R.30 Precautions to be exercised in storing rectified or denatured spirit or absolute alcohol
R.31 Rules applicable to rectified and denatured spirits and absolute alcohol imported
R.32 Import of medicinal or toilet preparations containing India- made spirit prohibited except as provided by Rules
R.33 Procedure for import of preparations containing India-made spirit on pre-payment of duty in Province of export
R.34 Import of spirituous, medicinal or toilet preparations on pre-payment of duty in Assam
R.35 Duty on excess quantity to be realised from importer
R.36 Samples of medicinal or toilet preparations for analysis
R.37 Definitions
R.38 Export Pass
R.39 Procedure for export of India-made foreign spirits, rectified spirits and denatured spirits
R.40 Grant of export pass
R.41 Exemption from the payment of duty on export of India-made foreign liquor
R.42 Return of export pass
R.43 Procedure for export of spirituous preparations
R.44 Export pass for spirituous preparations
R.45 Exemption from payment of duty on export of spirituous medicinal preparations
R.46 Submission of quarterly statement of spirituous preparations
R.47 Payment of duty to other Provinces on export of spirituous preparations
R.48 Accounts of export
R.49 Transport of spirituous, medicinal and other preparations
R.50 Possession and sale of spirituous, medicinal and other preparations
R.51 Export of India-made foreign liquor etc to Indian States or foreign territory in India
R.52 Definition of blending, etc.
R.53 Restriction in compounding, blending, reducing and bottling portable foreign liquor
R.54 Grant of compounding, etc., licence to wholesale licence holder
R.55 Compounding, blending, etc. of portable foreign liquor
R.56 Excise staff required to supervise operations in a warehouse or godown
R.57 Grant of licence for compounding, blending, reducing and bottling portable foreign liquor
R.58 Provincial Government not responsible for loss of spirit in warehouse or godowns
R.59 Requisition for Excise Officer to supervise operations
R.60 Colouring and flavouring substances to be examined and approved before use
R.61 Pure filtered water to be used for reduction
R.62 Kinds of spirits that can be compounded and blended
R.63 Blending of duty-paid imported foreign liquor with India- made spirit
R.64 Strength and quantity to be ascertained prior to compounding, blending, reducing or bottling foreign liquor
R.65 Cleansing and sterilising of bottles
R.66 Supply of sample for analysis before issue
R.67 Bottles to be corked, capsuled, labelled and stored immediately after filling
R.68 Packing of bottles
R.69 Cleansing of premises
R.70 Bottled liquor to be removed from godown within three months
R.71 Accounts of all liquors, and colouring and flavouring substances to be kept
R.72 Minimum capacity of bottles to be used
R.73 Bottling licence does not cover blending or compounding
R.74 Particulars to be shown on labels
R.75 Labels for bottles filled in India with imported foreign liquor
R.76 Labels to be approved by Collector
R.77 Rules applicable to import, export and transport
R.78 Conditions under which import can be made
R.79 Cakss in which spirit is imported to be marked
R.80 Import otherwise than under rules prohibited
R.81 Execution of bond
R.82 Liquor to be gauged and proved before issue
R.83 Passes
R.84 Vessels to be marked and sealed
R.85 Account of export
R.86 Transport passes
R.87 Vessels to be marked and sealed
R.88 Transit between warehouse and retail shops including canteen and lessee-manager shops
R.89 Endorsement of issue on duplicate licenses
R.90 Definitions
R.91 Call for tenders
R.92 Application for licence
R.93 Right of Provincial Government to grant licence to any person
R.94 Period of licence
R.95 Security deposit and execution of bond
R.96 Contractor bound to supply spirit to retail vendors
R.97 Retail vendors to pay cost price and duty into treasury
R.98 Contractor to have no interest in retail shop
R.99 Establishment in warehouses
R.100 Plant, etc. subject to approval of Commissioner
R.101 Contractor to give notice of any new plant
R.102 Government to have right of pre-emption of plant
R.103 Stock of spirit in warehouse and its disposal on expiry of contract
R.104 Quality of spirit prescribed
R.105 Addition of saccharine, etc prohibited
R.106 Minimum stock prescribed
R.107 Government warehouses
R.108 Vessels for storage of spirit in warehouses
R.109 Vats to be provided with dipping rods and to be gauged
R.110 Plungers and valinchers
R.111 Weighing machines
R.112 Serial number, capacity and depth to be painted on storage vessels
R.113 Warehouse under joint lock of the officer-in-charge of the warehouse and contractor
R.114 What spirit may be received into warehouse
R.115 Accounts to be maintained by contractor
R.116 Hours of work in warehouses
R.117 Provincial Government not liable for loss, etc of spirit in warehouses by fire or accident in warehouse
R.118 General supervision of warehouses
R.119 Admittance of persons into warehouses
R.120 Persons leaving warehouse liable to be searched
R.121 Ejection of undesirable persons
R.122 Smoking and naked light prohibited
R.123 Contractor to have access to vat receipt and issue register
R.124 Spirit to be open to gauging and proof at all times
R.125 Periodical stock-taking and levy of duty on excess deficiency
R.126 Responsibility for breaches of rules by servants
R.127 Fine in case of breach of conditions of licence, etc.
R.128 Prosecution not barred by imposition of fine, cancellation of licence or forfeiture of deposit
R.129 Contractor convicted of excise offence may have his licence cancelled
R.130 Fine deducted from security deposited to be replaced
R.131 Contractor bound by all rules and special orders
R.132 Recovery of sums due by contractor to Government
R.133 Contractor may blend or reduce spirits to prescribed issue strengths
R.134 Only pure water to be used for reduction
R.135 Purposes for which spirit may be removed under bond
R.136 Gauging and proving before removal
R.137 Pass for removal of spirits of endorsement of issues on duplicate licences
R.138 To whom spirits may be issued for local consumption or use
R.139 Minimum quantity to be issued from distillery or warehouse
R.140 Spirits to be issued only at prescribed strengths
R.141 Transit wastage allowance
R.142 Licence for manufacture and retail sale to be auctioned triennially
R.143 Manufacture and sale permitted only on licensed premises
R.144 Accounts to be kept and produced on demand
R.145 Materials to be of good quality ; samples to be furnished for examination or analysis and destruction of bad quality of materials
R.146 Power to regulate type and capacity of still, etc.
R.147 Licensee to carry out Collector’s orders
R.148 Licences for sale of fermented tari
R.149 Possession of intoxicants on special occasions in excess of the prescribed limit
R.150 Rules applicable to import, export and transport
R.151 Definition, etc., of ganja
R.152 Conditions under which import can be made by wholesale vendors
R.153 Export to Manipur
R.154 Transport of ganja only permitted under certain circumstances and only within the same district
R.155 .
R.156 Transit between warehouse and shop
R.157 Imported ganja to be taken direct to warehouse
R.158 Examination and weighment of ganja on receipt
R.159 Warehouses for storage of ganja
R.160 Rent of Government warehouses
R.161 Minimum stock may be prescribed
R.162 Annual stock-taking
R.163 Method of stock-taking
R.164 Duty to be paid on deficiency in excess of 2½ per cent
R.165 Definition, etc., of bhang
R.166 Import of bhang
R.167 Conditions of import
R.168 Pass required from Collector of importing district
R.169 And from proper authority in exporting district
R.170 Period of currency of pass
R.171 Definition, etc., of Charas
R.172 Restriction of import
R.173 Permit required from Collector of importing district
R.174 Conditions under which import can be made
R.175 Importing of charas in excess of the prescribed limit is prohibited
R.176 Procedure on arrival of charas at place of destination
R.177 Levy of duty on deficiency
R.178 Period for which licences may be granted for wholesale and retail vend of intoxicants
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R.195 The District Collector shall consider
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R.227 .
R.228 Stamp duty of licences and counterpart
R.229 Issue of duplicate copy of licence
R.230 Licences are personal to the licensee in whose favour they are granted
R.231 Issue of duplicate in the name of registered company or firm
R.232 Settlement of big excise shops with partners
R.233 Transfer of sub-lease
R.234 Transfer of licence on death of licensee
R.235 .
R.236 .
R.237 Persons suffering from infectious or contagious disease not to be employed by manufacturers or wholesale dealers
R.238 Women not to be employed in country spirit shops
R.239 Prohibition of employment of women in foreign liquor shop without permission of Excise Commissioner
R.240 Prohibition of employment of persons convicted of certain offences by licensed manufacturers and wholesales dealers
R.241 Prohibition of sale to certain persons
R.242 Manner of realising licence fees for country liquors and hemp drugs
R.243 .
R.244 Annual fees for foreign liquor retail “Off” and “On” licences
R.245 Additional fees for retail foreign liquor “Off” and “On” licences
R.246 Security deposit
R.247 Fees for temporary bar licence
R.248 Fees for late closing licence
R.249 Fees for temporary late closing licence
R.250 Fees for sale by Co-operative Society
R.251 Fees for canteen tenant licence
R.252 Fees for a licence to compound, blend, reduce or bottle foreign liquor
R.253 Fees for wholesale vend of denatured spirit
R.254 Fees for retail sale of denatured spirit
R.255 Fees for possession of denatured spirit in excess of the limit of retail sale
R.256 .
R.257 Licence fees for the sale of medicated wines by chemists, druggists, apothecaries or keepers of dispensaries
R.258 Licence fees for the sale of medicated wines by a licensee dealer
R.259 Fees for sale of-medicated and still wines by foreign liquor “Off” licences
R.260 Fees for a licence to manufactured perfumes and toilet preparations
R.261 Fees for a Bhang licence for medicinal purposes
R.262 Fees for temporary fair licence
R.263 Auctioneer’s licence
R.263-A Procedure for payment of composition money to non-Abkar
R.264 Fees for certain passes
R.265 Manner of payment of licence fees
R.266 Certain licences exempt from fees
R.267 Duty to be paid before removal unless bond executed
R.268 Payment of duty on ganja exported to Manipur
R.269 Payment of duty on charas
R.270 Place and manner of payment of duty
R.271 Manner of keeping accounts under the canteen and lessee- manager systems
R.272 .
R.273 .
R.274 .
R.275 Restaurant licences
R.276 Bar and restaurant licences in hotels
R.277 Bar and hotel licences for restaurant
R.278 Temporary bar licences
R.279 Railway refreshment room
R.280 Steamer, dining car or kitchen car retail ‘on’ licences
R.281 Dak Bungalows retail ‘on’ Licences
R.282 Retail “on” and “off” licence for clubs
R.283 Licence for sale by Co-operative Society
R.284 Canteen tenant licences
R.285 Late closing licences
R.286 .
R.287 .
R.288 .
R.289 .
R.290 .
R.291 Licence for sale of medicated wines by chemists, druggists, apothecaries or keepers of dispensaries
R.292 Licence for sale of medicated wines by a licensed dealer
R.293 Licensees bound to observe excise laws, rules and conditions of licence
R.294 Shop when to be opened
R.295 Return of time expired licences
R.296 Licensee to maintain adequate stock
R.297 Retail licensee of country spirit and ganja to report balance
R.298 Licensee has no legal claim for compensation for alleged loss
R.299 Vendors of foreign and country liquors and fermented tari forbidden to add noxicous substances
R.300 Licensed vendors prohibited to adulterate or cause deterioration of intoxicants
R.301 Storage of water or any other liquor substance in sale room of country liquor, ganja and bhang prohibited
R.302 Prescribed strength of country spirit
R.303 Limit of deficiency in strength of country spirit allowable
R.304 Use of prescribed measures
R.305 Fixed retail prices of country spirit
R.306 Fixed retail price of ganja
R.307 Minimum strengths for sale of whisky, brandy, rum and gin
R.308 Sale of foreign liquor by ‘off and ‘on’ licensees to be only in sealed d capsuled bottled of at least full reputed pint
R.309 Foreign liquor licensee not to stock liquor declared unwholesome
R.310 Mixing any other spirit with denatured spirit prohibited
R.311 Minimum strength of denatured spirit
R.312 Entertainment or dance prohibited in premises for retail sale of foreign or country spirit
R.313 Prohibition of sale except for cash and of making free gifts
R.314 Prohibition of sale of liquor of drunken person
R.315 Licensees prohibited from allowing bad character and prostitutes to resort to shops
R.316 Sale allowed on licensed premises only
R.317 When premises to be kept open or closed
R.318 Hotels, restaurants, and bars
R.319 Temporary bars
R.320 Other premises
R.321 Certain premises exempted from time limit
R.322 Military canteen
R.323 Closure of licensed premises on approach of loops
R.324 Closure of licensed premises on occurrence of riot
R.324-A .
R.325 Premises regarding foreign liquor
R.326 Premises regarding country liquor, ganja and bhang
R.327 Premises supplied by Government must be used
R.328 Sign boards
R.329 Accounts to be maintained by licensees
R.330 Form of accounts prescribed
R.331 Licensee to assist in stock taking
R.332 Payment of compensation for closure of shops
R.333 Excise Commissioner’s power to appoint, promote, transfer, grant leave and punish certain Excise Officers
R.334 Excise Commissioner’s power to grant leave to Superintendents
R.335 Excise Commissioner empowered to sanction temporary person in the special branch in addition to sanctioned staff
R.336 District Collector’s and Deputy Commissioner’s of Excise powers to appoint, promote, transfer, grant leave and punish certain Excise Officers
R.337 Deputy Commissioners empowered to sanction temporary peons in the district in addition to sanctioned staff
R.338 Delegation of powers of a District Collector to a Superintendent of Excise
R.339 .
R.340 .
R.341 .
R.342 .
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R.343-A .
R.344 .
R.345 .
R.346 Sale by one vendor to another vendor
R.346-A .
R.347 Destruction of ganja or bhang in a warehouse
R.348 Disposal of unsuitable spirit in distillery or warehouse
R.349 Destruction of intoxicant unfit for the use on vendor’s premises
R.350 Magistrate to make confiscated articles over to Collector
R.351 Method of disposal of things confiscated
R.352 Disposal of things confiscated to be deferred till period of appeal has expired except in certain cases
R.353 Disposal of things confiscated if/when order is reversed
R.354 Disposal of confiscated foreign liquor tari and pachwai
R.355 Country spirit, ganja, bhang and charas
R.356 Other intoxicants
R.357 Confiscated articles to be sold to licensed vendors or destroyed
R.358 Disposal of things confiscated other than intoxicants
R.359 Expenses to witnesses
R.360 Summoning of witnesses
R.361 Grant of rewards
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