Provided that no export pass shall be necessary for the export by post to private persons of not more than 16 oz. at any one time of duty paid spirituous medicinal and toilet preparations and perfumery which are meant for bona fide private consumption and for sale.

R.44 Export pass for spirituous preparations

In the absence of any objection, the Excise Officer-in-charge of the distillery or bonded warehouse shall, after satisfying himself that the amount of duty paid is correct, may grant an export pass in Form I of the Miscellaneous Series (I-General) in triplicate authorising the export of these preparations. The original copy shall be retained by the Excise Officer-in-charge of the distillery or bonded warehouse and shall be forwarded through the Collector of the district of export to the Excise Commissioner, Assam, with the quarterly statement of exports prescribed under Rule 46 below. The duplicate copy shall be given to the exporter to accompany the consignment and the triplicate copy shall be sent to the Collector or any other officer as may be authorised in this behalf of the district or place of import.

R.45 Exemption from payment of duty on export of spirituous medicinal preparations

No excise duty shall, however, be payable on spirituous, medicinal preparations supplied from bond to Government, local board and municipal hospitals and dispensaries and such private medical institutions as are conducted on charitable lines in other Provinces which are certified on the indent by the Civil Surgeon of the district of import or by any other officer empowered in this behalf by the Provincial Government of the Province concerned, as being entitled to the supply free of duty.

R.46 Submission of quarterly statement of spirituous preparations

At the close of each quarter the Excise Officer-in-charge of distillery or bonded warehouse shall submit in duplicate through the Collector of the district of export to the Excise Commissioner, Assam, a quarterly statement together with triplicate copies of export passes, in the following form showing for the quarter concerned, all exports of spirituous preparations exported to other Provinces and the amount of duty paid on such exports :

No. and due of ex#31;port pass

#7;Name of the place of import

#7;Description of spirituous preparation

#7;Quantities

#7;Rate of duty levied

#7;Amount collected

#7;Amount pay#31;able to the province of import

#7;Remarks

#7;

#7;

#7;

#7;Bulk gallon

The total amount of duty so collected in Assam shall be credited to the province of import by book transfer at the end of each quarter, less any deduction if agreed upon with the importing Provinces on account of collection, testing and supervision charges.

R.48 Accounts of export

Accounts of all exports of India- made foreign spirit, India-made rectified spirit, denatured spirit and spirituous preparations shall be kept by the officer- in-charge of the distillery or bonded warehouse in the form prescribed by the Provincial Government or the Governor of Assam, as the case may be.

(F) Transport

R.49 Transport of spirituous, medicinal and other preparations

(i) The transport, within the Province of spirituous, medicinal, toilet or other preparations from one place to another except from a distillery or a bonded warehouse, may be made without any restriction.

(ii) The transport of India-made foreign spirits, rectified spirits, denatured spirits and spirituous preparations manufactured at a distillery or bonded warehouse in Assam from a distillery or bonded warehouse shall be governed by rules relating to issues from distilleries and bonded warehouses.

(G) Possession and sale

R.50 Possession and sale of spirituous, medicinal and other preparations

Any person may possess or sell medicinal or toilet or other preparations containing India-made spirit without any excise restriction.

Export of India-made foreign spirit, India-made rectified spirit and denatured spirit and spirituous preparations to Indian States or foreign territory of India

R.51 Export of India-made foreign liquor etc to Indian States or foreign territory in India

No India-made foreign spirits, India-made rectified spirit, denatured spirit and spirituous preparations manufactured in any distillery or bonded warehouse in Assam shall be exported to any Indian State or foreign territory in India, unless the duty, if any, payable under Chapter V of the Eastern Bengal and Assam Excise Act has been paid.

(H) Compounding, blending, reduction and bottling of foreign liquor other than wines and fermented liquors

R.52 Definition of blending, etc.

(1) Blending, compounding and reducing are defined in Rule 90 of these rules.

(2) Bottling or to bottle is defined in Section 3(3) of the Act.

R.53 Restriction in compounding, blending, reducing and bottling portable foreign liquor

Portable foreign liquor other than wines and fermented liquor shall not be—

(a) compounded, blended or reduced, or

(b) bottled,

except under a licence granted in this behalf by the Collector.

R.54 Grant of compounding, etc., licence to wholesale licence holder

Licences under Clauses (a) and (b) of Rule 53 above shall not be granted except to persons holding a wholesale licence for the sale of foreign liquors.

R.55 Compounding, blending, etc. of portable foreign liquor

Portable foreign liquor other than wines and fermented liquors shall not be compounded, blended, reduced or bottled except in the presence of an Excise Officer and in a bonded foreign liquor warehouse or in the case of duty paid liquor in a godown approved by the Collector.

R.56 Excise staff required to supervise operations in a warehouse or godown

The Excise Commissioner shall decide what excise staff is necessary for the proper supervision of operations carried on in each warehouse or godown under Rule 55 above. The licensee shall pay to the Provincial Government or the Governor of Assam, as the case may be, at the end of each calendar month such establishment charges as may be determined from time to time by the Excise Commissioner. The amounts shall be in addition to any other fee payable under the Eastern Bengal and Assam Excise Act, 1910, as subsequently amended and shall not exceed in amount to total actual cost of the excise staff employed for the purpose of this rule.

R.57 Grant of licence for compounding, blending, reducing and bottling portable foreign liquor

(1) When any wholesale vendor of foreign liquor desires to carry on any of the aforesaid operations, the will submit an application to the Collector for a licence under Clause (a) or Clause (b) of Rule 53 supra and shall furnish the following particulars, namely :—

(a) the place at which and the premises in which the operation or operations referred to in the said rule will be carried on;

(b) the nature of the operation to be carried on; and

(c) the approximate number of days in a week or month for which the operation or operations will be carried on.

(2) The Collector, if he is satisfied on enquiry that the applicant is a fit person to hold the required licence and the premises in which such person proposes to carry on the operation or operations are suitable, shall grant a licence to such persons with the previous sanction of the State Government.

The Provincial Government or the Governor of Assam, as the case may be, shall not be held responsible for any loss or damage by theft, fire or any other cause whatsoever occurring to any spirit in he warehouse or godown.

R.59 Requisition for Excise Officer to supervise operations

For each day’s operation or operations a 72 hours, previous notice (exclusive of Sundays and holidays) shall be given by the licenssee to the Collector if there be not a whole time Excise Officer attached to the warehouse or godown.

R.60 Colouring and flavouring substances to be examined and approved before use

(1) All colouring and flavouring substances to be used by the licensee shall be kept in the warehouse or godown and no such substance by the Provincial Government for the purpose has examined a sample thereof and approved the same as suitable for the compounding of foreign liquor :

Provided that if any such substance manufactured by a reputed firm is brought, into the warehouse or godown and kept there with the original labels and capsules intact, it shall be examined under this sub-rule only once a year.

(2) Fee for examination of sample.—A fee of Rs. 2 shall be payable by the Licensee for examination of each sample under sub-rule (1).

R.61 Pure filtered water to be used for reduction

Only pure filtered water shall be used for the purpose of reduction of foreign liquor from a higher to a lower strength.

R.62 Kinds of spirits that can be compounded and blended

In the process of compounding and blending of brandy, whiskey, gin and rum in Assam, no spirit except

(i) British spirit,

(ii) India-made spirit,

(iii) Scotch whiskey, and

(iv) French brandy shall be used.

Explanation :

(a) “British spirit” means spirit manufactured in a licensed distillery in Great Britain.

(b) “India-made spirit” means plain spirit manufactured in a distillery in India, under the supervision of Government of a strength not less than 50 O.P. and includes India-made foreign spirits.

(c) “Scotch whisky” means spirit obtained by distillation in Scotland from a mash of cereal grains saccharified by the diastase of malt and matured in a bonded warehouse in casks for a period of at least three years.

(d) “F

R.63 Blending of duty-paid imported foreign liquor with India- made spirit

Foreign liquor on which customs duty has been paid may be used for blending with India-made spirit in a bonded warehouse. In such case the liquor shall be stored separately and shall not be used until the proportion in which it is to be added has been approved by the Collector. No excise duty shall be levied on the quantity of imported duty-paid foreign liquor contained in a blend of such liquor with India-made spirit.

R.64 Strength and quantity to be ascertained prior to compounding, blending, reducing or bottling foreign liquor

Foreign liquor shall not be compounded, blended or reduced or bottled before an account of its strength and quantity has been taken by the Excise Officer in charge of the warehouse or godowns. The whole of the contents of a cask, where casks are used, shall be bottled in one operation. As soon as the bottling is over the officer-in-charge shall ascertain the quantity bottled and adjust his accounts by writing off sullaee and wastage.

R.65 Cleansing and sterilising of bottles

The bottles to be used for the purpose of bottling the foreign liquor shall be properly cleansed and washed first with a solution of potassium permanganate and then with pure water. They shall finally be rinsed with a quantity of the liquor to be bottled.

R.66 Supply of sample for analysis before issue

Minimum strength of whisky, brandy, rum and gin to be bottled.—In a bonded warehouse the licensee shoal supply one quart bottle of each batch, free of cost, to the Excise Officer-in-charge for analysis and declaration of true strength and obscuration by the Chemical Examiner or such other officer appointed by the Provincial Government or the Government of Assam, as the case may be, for the purpose. No issue shall be given from the bond until the report from a Chemical Examiner or such other officer appointed for the purpose of passing the same is received. When the bottling operation is carried on in an approved godown, no whisky, brandy and rum shall be bottled at a strength less than 25 U.P. and gin at a strength less than 35 U.P. as indicated by the hydrometer. Samples for analysis shall be supplied free of cost to the Excise Officer in-charge of the approved godown whenever necessary.

R.67 Bottles to be corked, capsuled, labelled and stored immediately after filling

Immediately after the bottles have been filled up they shall be corked, capsuled and labelled and removed to the store room for bottled liquor. A distinctive serial number to be known as the batch number shall be assigned to each bottling operation and the number shall be noted on the label. The capsule, if it is metallic, shall be firmly fixed in position by a capsuling machine or any other suitable appliance; if on paper, it shall be gummed over the cork and the neck of the bottle. The capsule shall have inscriptions showing only the name of the manufacturer or the brand or both.

R.68 Packing of bottles

Bottles shall be packed as soon as bottling operation is finished. Each package shall contain a dozen or a multiple of a dozen of quarts or pints and the bottle in each package shall be of uniform size. The Excise Officer-in-charge shall satisfy himself that the proper number of bottles are placed in each case and shall see that the packed cases are closed at once and fastened.

R.69 Cleansing of premises

After each bottling operation the premises shall be cleansed to the satisfaction of the Excise Officer-in-charge.

R.70 Bottled liquor to be removed from godown within three months

Pass necessary for removal of liquor.—The licensee shall remove all bottled liquor from an approved godown within three months after it is bottled. No liquor shall be removed from a warehouse or a godown except under a pass granted by the Excise Officer-in-charge.

R.71 Accounts of all liquors, and colouring and flavouring substances to be kept

Correct accounts of all liquors and colouring and flavouring substances in the warehouse or godown shall be maintained by the licensee in such forms as may be prescribed by the Excise Commissioner. The accounts shall remain in custody of the Excise officer-in-charge who shall check them at the end of each day’s work.

R.72 Minimum capacity of bottles to be used

(a) For the bottling of brandy, whisky, gin and rum manufactured in India or imported from abroad the licensee shall, in no case, use any “quart” bottles containing less than 22 ounces or any pint bottles containing less than 11 ounces of such spirit except in the case of liquor bottled as samples and dispose of as such.

(b) Sample bottles—A bottle of such spirit purporting in the opinion of the Collector to contain a reputed quart or a reputed pint respectively, shall, if it contains less than 25 ounces of whisky, brandy or rum or less than 25 ounces of gin in the case of a reputed quart or less than 12-1/2 ounces of whisky, brandy or rum or less than 12 ounces of gin in the case of a reputed pint, beer a label showing in large letters and figures the minimum guaranteed quantity of its contents.

(c) Manner of sealing and capsuling bottles.—Every bottle shall, on a system submitted for approval and

R.73 Bottling licence does not cover blending or compounding

The holder of a bottling licence may, by the addition of pure water, alter the strength of spirits to be bottled, but he shall not compound or blend spirit unless he also holds a compounding and blending licence.

R.74 Particulars to be shown on labels

All bottles containing liquor compounded or blended in India for sale must be labelled a having been so compounded or blended in India and the labels must specify the nature of the liquor contained therein i.e. whether it is whisky, brandy, gin or rum, the name of the district where it is bottled and the country of origin.

R.75 Labels for bottles filled in India with imported foreign liquor

Bottles filled in India with liquor imported in bulk from abroad, when intended for sale, must bear labels specifying the nature of the liquor contained therein, the country of origin, the name of the bottle and the fact that the bottling was done in India.

R.76 Labels to be approved by Collector

All such labels prescribed by the foregoing rules must, before being used, be submitted to the Collector for his approval and must not be used without such approval. The Collector may approve, reject or withdraw any label from use, whenever he considers that such label is in any way so coloured drawn up or worded as to mislead the public regarding the nature of the liquor contained in the bottle or receptacle.

R.77 Rules applicable to import, export and transport

The import, export and transport of country spirit shall be subject to the following rules in addition to the restrictions imposed by Sections 10, 11 and 13 and any prohibition made under Section 12 of the Act.

IMPORT

R.78 Conditions under which import can be made

(1) Country spirit may be imported only with the permission of the Excise Commissioner/Assam and under a bond for the payment of Excise duty in Assam, and by

(a) a person to whom any exclusive privilege for the Supply of such spirit has been granted under Section 19 of the Act; or

(b) a licensed wholesale dealer in country spirit after he or his agent has—

(i) executed a bond (which may be either a general or a special bond) in favour of the principal revenue officer of the district or place of export for payment of the said duty; and

(ii) obeyed all rules in force in the district or place from which the export was made.

(2) Country spirit shall not be imported under a bond, as aforesaid unless—

(a) the consignment is accompanied by a pass granted by the principal revenue officer of the exporting district or place, or

R.79 Cakss in which spirit is imported to be marked

On other vessel containing spirit there shall be legibly painted the—

(1) name of exporting distillery or warehouse;

(2) number of cask or drum;

(3) quantity and strength contained in the cask; and

(4) capacity of the cakk s.

R.80 Import otherwise than under rules prohibited

Save as provided in the foregoing rules, the import of country spirit into Assam is prohibited.

EXPORT OF COUNTRY LIQUOR TO OTHER PROVINCES IN BRITISH INDIA, UNDER BOND FOR PAYMENT OF EXCISE DUTY

R.81 Execution of bond

(1) When any person desired to remove country spirit from any distillery or warehouse for export to any other Province in British India, under a bond for payment of excise duty, he must execute a bond, in the form prescribed by the Provincial Government, or the Governor of Assam, as the case may be, before the Collector of the district in which the distillery or warehouse is situated.

(2) Such bond may be either a general or a special bond.

(3) The collector shall sign the bond on behalf of the Governor of Assam, as a party to the instrument.

(4) The Collector shall then intimate the fact of the execution of the bond to the officer-in-charge of the distillery or warehouse, who shall after the particulars thereof have been entered in a register, issue the liquor as if duty has been paid.

R.82 Liquor to be gauged and proved before issue

No liquor shall be so issued unless it has been gauged and proved by the officer-in-charge of the distillery or warehouse.

R.83 Passes

(1) A pass, in triplicate, shall be prepared by the officer-in-charge of the distillery or warehouse when any liquor is issued under Clause (4) of Rule 81 above.

(2) One copy of the pass shall be delivered to the exporter to accompany the consignment, the second shall be forwarded to the Collector of the district to which the liquor is to be taken and the third shall be retained for record.

R.84 Vessels to be marked and sealed

(1) Each cask or other vessel containing liquor issued from a distillery or warehouse under Clause (4) of Rule 81 above shall bear marks showing clearly the name of such distillery or warehouse, and the number and capacity of the cask or other vessel, and the nature, quantity and strength of its contents.

(2) Each such cask or other vessel shall be sealed by the officer-in-charge, and a distinct impression of the seal shall be affixed on the pass forwarded to the Collector of the importing district under Clause (2) of Rule 83 above.

R.85 Account of export

Account of all exports shall be kept in the form prescribed by the Provincial Government or the Governor of Assam as the case may be, by the officer-in-charge of the distillery or warehouse.

Transport

R.86 Transport passes

Rules 81, 82 and 85 supra shall apply mutatis mutandis, to the transport of country spirit between distilleries and warehouses. A pass in triplicate shall be prepared by the officer-in-charge of the distillery or warehouse when any sprit is issued for transport to another distillery or warehouse. One copy of the pass shall be forwarded to the officer-in-charge of the distillery or warehouse to which the spirit is to be transported, the second copy shall accompany the consignment, and the third copy shall be retained for record.

R.87 Vessels to be marked and sealed

(a) There shall be cut or branded or otherwise distinctly marked on each cask or other vessel containing spirit issued from a distillery or warehouse, the name or distinctive mark of the distillery or warehouse, as well as the number of the cask or vessel and its capacity; the actual quantity and strength of its contents shall be noted on a ticket affixed to each cask or vessel. Marks other than those specified above shall be obliterated.

(b) If the Excise Commissioner so directs, each such cask or other vessel shall be sealed by the officer-in-charge and a distinct impression of the seal affixed on the pass forwarded to the officer-in-charge of the distillery or warehouse to which the spirit is to be transported.

R.88 Transit between warehouse and retail shops including canteen and lessee-manager shops

Country spirit in transit between distilleries or warehouses and licensed retail shops will be covered by the endorsement in the duplicate copy of the licence, or in the case of canteen or lessee-manager shops by the duplicate copy of the pass, prescribed in Rule 89 below.

R.89 Endorsement of issue on duplicate licenses

(f) Each licensed retail vendor of country spirit within the area covered by the contractors, licence will be furnished with a duplicate copy of his licence to enable him or his agent as named in the licence to transport country spirit from the distillery or warehouse to his shop. On each occasion on which he takes spirit from the distillery or warehouse he shall produce the duplicate copy of his license before the officer-in-charge of the distillery or warehouse, who shall endorse on it the quantity and strength of the spirit issued and the date of issue and shall sign the entry. The duplicate copy shall accompany the consignment and must be produced on the requisition of any Excise Officer of or above the rank of Sub-Inspector of Excise, or any police officer of or above the rank of Sub-Inspector or of any other officer specially authorised in this behalf by the District Collector, who may, at any time, examine such consignments.

(ii) Applic

R.90 Definitions

In the succeeding rules, unless there is anything, repugnant in the subject or context—

(1) “The Act” means the Eastern Bengal and Assam Excise Act, 1910 (1 of 1910), as amended subsequently;

(2) “Absolute alcohol” is spirit obtained from rectified spirit by removing the water present as much as possible by treatment with quick lime or potassium carbonate. The absolute alcohol of the British Pharmacopoeia should not contain more that one per cent by weight of water;

(3) “Blending” means the mixture of spirits or wines of different strengths or of different qualities;

(4) “Cask” includes metal drums wherever the use of these vessels is sanctioned by the Excise Commissioner;

(5) “Compounding” means the artificial preparation of foreign liquor by the addition, to imported or locally made spirit, of flavouring or colouring matter or both;

Tenders for a contract for the exclusive privilege of supplying country spirit from a distillery to licensed vendors within a specified area for a specified period will be called for by the Excise Commissioner 18 months before the date from which the contract will take effect:

Provided that the Provincial Government may, if circumstances so require, direct that tenders be called for by the Excise Commissioner within a lesser period than 18 months specified above.

R.92 Application for licence

Any person tendering for a licence specified in Rule 91 shall apply in writing to the Excise Commissioner furnishing the following particulars :—

(1| The name or names of the person or persons applying, if a firm—the name of every partner of the firm, and, if a company—the registered name thereof.

(2) The applicant (if he is other than the existing contractor) shall also state in his tender that he is willing to take over under the provisions of Rule 102 of these rules the existing vats and other permanent apparatuses in the warehouses within the area to be supplied and shall furnish a list of these in his application.

R.93 Right of Provincial Government to grant licence to any person

The Excise Commissioner shall forward the tenders with his recommendations to the Provincial Government which reserves to itself the right to accept any tender. If none of the tenders are accepted by the Provincial Government on the ground that none of them, on due consideration; appear to be satisfactory they reserve also the right to grant the license to any person who has not tendered and is considered suitable in all respects :

Provided that when a licence is cancelled or suspended during the currency of the license, the Provincial Government further reserves the right to grant the license to any one without calling for tenders.

R.94 Period of licence

The licence granted to contractor shall be in the prescribed from, and shall ordinarily be for a period of three years; but in exceptional cases a longer term, not exceeding five years, or a shorter term, may be fixed.

R.95 Security deposit and execution of bond

For the observance of the conditions of the licence and of these rules and for the payment of all sums which may become due to Government, by way of duty, fees, fines or otherwise under the terms of the contract or under these rules, the contractor shall execute a deed hypothecating to Government, his vats, pipes, pumps and all other apparatuses including bottling plant, bottles, etc., together with the stock of liquor stored at any time during the currency of the licence in the warehouses and if so required by Government shall also deposit at the time of signing the counterpart to the licence such amount as the Provincial Government may direct.

R.96 Contractor bound to supply spirit to retail vendors

The contractor is bound to issue plain spirit if manufactured by him in the distillery, to the retail vendors within the area which he is licensed to supply at such fixed strength and prices (which prices includes the cost of carriage from the distillery to warehouses) as may be specified in his licence.

R.97 Retail vendors to pay cost price and duty into treasury

(1) As a guarantee that the contract price of spirits is never exceeded, and for the contractor’s convenience, all retail vendors will be required to pay into the treasury the contract cost price of the spirit together with the still head duty payable thereon;

Provided that in the case of canteen for the retail sale of country spirit the duty and cost price shall be paid in arrears within the 1st week of each month in respect of issues made during the previous month.

(2) Monthly payment of cost price of contractor.—The contractor shall be entitled to receive monthly the total amount deposited in his favour as cost price during the preceding month. The amount due from the contractor as distillery fees and godown rent may be paid by deduction from the amount of cost price which is refunded to him.

R.98 Contractor to have no interest in retail shop

The contractor shall not have any interest direct or indirect, in any retail shop for the vend of liquor within the area covered by his licence, and is bound to observe these and all such other rules for the management of the warehouses as may be framed from time to time by the Provincial Government.

R.99 Establishment in warehouses

The contractor will be required to maintain such establishment in each warehouse as may be deemed necessary by Excise Commissioner for the storage, reduction and issue of spirits.

R.100 Plant, etc. subject to approval of Commissioner

All plants, vats or permanent apparatuses set up in the warehouse are subject to the approval of the Excise Commissioner, and no alteration shall be made in them without his permission. Minor alterations may be allowed by the Superintendent of Excise subject to the subsequent approval (which shall be applied for forthwith) of the Excise Commissioner.#11;#11;

R.101 Contractor to give notice of any new plant

The contractor shall give to the officer-in-charge of the warehouses an inventory of all the permanent apparatuses which he may intend to take into use and which were not entered in his original application not less than two clear working days before he uses any of them.

R.102 Government to have right of pre-emption of plant

In case the contract, for any reason be not renewed at its expiry, or in case the licence be cancelled or suspended for any reason, the contractor shall be bound to allow the Provincial Government the right to pre-emotion of the pipes, pumps, vats and apparatuses connected therewith on a valuation of their existing condition made by two valuers, one to be selected by the Excise Commissioner and one by the contractor. In the event of a difference of opinion between the valuers the matters shall be referred to the Provincial Government whose decision shall be final. In the event of the said Government exercising the right of pre-emption under this rule, an incoming contractor shall be bound to purchase the vats and apparatuses as aforesaid at the price paid for them to the outgoing contractor.

New contractor bound to take over old plant.—Provided that if on account of non-renewal of the contract, the new contract be given to another contractor, t

R.103 Stock of spirit in warehouse and its disposal on expiry of contract

(1) On the expiry of his licence (unless a fresh licence has been granted to him or if his licence be cancelled or suspended), the contractor shall be bound to leave, if so ordered by the Excise Commissioner, in each of the warehouses a quantity of spirit equal to the average quantity sold in one month at such warhouse, during the 12 months immediately preceding;

provided that the quantity of spirit so left shall be paid for at the rate at which the new contractor shall have agreed to supply country spirit to such warehouse, or, if such rate be not accepted by him or if there be no such licensee, then at such rate as may be fixed by the Provincial Government. The outgoing contractor, shall within ten days of the receipt of written notice from the District Collector, remove any quantity of spirit in any warehouse, in excess of such quantity as is required to be left as prescribed above, on payment of full duty, or under bond for payment of duty

R.104 Quality of spirit prescribed

The spirit supplied to warehouses shall be of good quality according to the standard for the time being prescribed by the provincial Government and shall be the produce of materials specified in the licence. If any spirit supplied to a warehouse be found by the officer-in-charge to be of inferior quality or otherwise unsuitable for issue to licensed vendors, he shall stop its issue and submit a sample to the Excise Commissioner, and it may, after analysis, be rejected or destroyed or otherwise dealt with under the orders of the Excise Commissioner. All spirits supplied to warehouse shall be subject to such periodical analysis as the Excise Commissioner may direct.

R.105 Addition of saccharine, etc prohibited

No saccharine or other matter of such a nature as to obscure the indications of the hydrometer shall be introduced in spirits. Spirits so treated shall be liable to forfeiture.

R.106 Minimum stock prescribed

The contractor shall maintain at each warehouse such minimum stock of spirits as may, from time to time, be fixed by the Excise Commissioner and notified by him in writing to the contractor. Should the stock at any warehouse fall below the prescribed minimum, the contractor shall forthwith make up the deficiency and in default of his so doing within seven days after the receipt by him of notice from the District Collector, the Superintendent of Excise or the officer-in-charge requiring him to do so, the District Collector may secure the spirit required to make up the deficiency from any source he may think fit. The contractor shall be liable to pay to the District Collector any excess of the cost of the spirit so secured (including cost of transit) over the price realised by the sale thereof at the prescribed rates to the licensed vendors, and also the sum required to compensate any loss to Government revenue or to the licensed vendors he may have incurred owing to t

R.107 Government warehouses

Warehouses for the supply of country spirit to retail vendors may be established by the Provincial Government at convenient places at the expense of Government. Each such warehouse shall be supplied with country spirit by the contractor within whose area of supply such warehouse lies and shall be in charge of an Excise Officer. The Excise Commissioner is authorised to allow spirit to be received into the warehouse from other sources than those above-mentioned, if necessary.

R.108 Vessels for storage of spirit in warehouses

The vessels used for storage of spirit intended for human consumption must be from, wooden or glass-enamelled or glass-lined metal vessels. Spirit in warehouses shall ordinarily be stored in vats or iron tanks, but casks may, with the permission of the Excise Commissioner, be used, in which case the distinguishing mark of the warehouse, the serial number of the cask and its capacity shall be cut or bonded or otherwise distinctly marked on each cask. The contractor shall supply these articles and all other appliances, which may be required for the storage, blending, reducing or issue of spirit, and shall bear the cost of aforesaid operations.

R.109 Vats to be provided with dipping rods and to be gauged

All vats in the warehouse must be so placed as to admit of the contents being accurately gauged or measured, and must be fitted to the satisfaction of the Excise Commissioner with proper dipping rods, so adjusted to fix dipping places, that the contents thereof may at any time be ascertainable. The vats shall also be gauged in such a manner as the Excise Commissioner may, from time to time direct; and no vessels shall be used as a store-vat until it has been gauged and the gauging has been checked by the Superintendent of Excise or such other officer as the Excise Commissioner may appoint.

R.110 Plungers and valinchers

The contractor should provide every warehouse with two perforated plungers for the purpose of stirring spirit after blending and reduction, and two valinchers or a syphon tube for drawing spirits from casks when full, and also a sufficient number of buckets.

R.111 Weighing machines

(1) The contractor shall also apply weighing machines for use in warehouses, for ascertaining the capacities and contents of casks or drums received from the distillery.

(2) No weighing machine to the used which has not been approved by the Excise Commissioner and the contractor must take immediate steps for setting right a machine which is reported to have become inaccurate or gone out of order.

(3) Standard weights equal to the weight of full drum of the maximum size must also be supplied by the contractor at every such warehouse.

(4) As the platforms of movable weighing machines are often considerably above the floor level, a properly made ramp must be provided for each machine so that the machine will not be injured by the rolling of casks up to the planks resting on the side of the platform.

R.112 Serial number, capacity and depth to be painted on storage vessels

The contractor must cause to be painted with oil colour and keep so painted upon each vat and storage cask in a warehouse its serial number, capacity and depth.

R.113 Warehouse under joint lock of the officer-in-charge of the warehouse and contractor

The outer door of a spirit warehouse shall be locked by two locks, one being supplied by the Provincial Government and the other by the contractor, the keys being retained by the officer-in-charge of the warehouse and by the contractor or his authorised representative. The contractor shall provide and maintain suitable and secure fastenings to all vats and other receptacles to the satisfaction of the Excise Commissioner for the attachment of locks to be provided by the Government. All manholes, cocks and other apertures of vats must be so made that they can be locked with excise locks or any other equally suitable locks made in India and approved by the Excise Commissioner. The plug or key of any lock is not to be reivetted in, but must be so made that it can be taken out by an officer for examination. When it is necessary that cocks upon closed pipes be left open when no Government officer is present, working fastening must be provided for such cocks to ad

R.114 What spirit may be received into warehouse

No spirits shall be received into any fourth warehouses unless accompanied by a pass from the officer-in-charge of the distillery or of the warehouse from which they have been transferred, or by a special permit authorising their receipt into the warehouse, or, if the spirits be imported by a permit from an officer duly authorised to grant permits for the transport of imported spirits. All spirits received into warehouses shall be gauged and proved on arrival, and the contractor shall thereupon become responsible under Rule 125 of these rules for the quantity and strength of the same.

R.115 Accounts to be maintained by contractor

The contractor shall keep regular accounts showing the quantity and strength of spirits received in, issued from and remaining in the warhouse. Such accounts shall be open at all times to the inspection of the officer-in-charge and of all superior Excise Officers.

R.116 Hours of work in warehouses

Government warehouses shall ordinarily be opened for six hours daily, but, when necessary, may be kept open longer. The hours of opening and closure shall be fixed by the District Collector, in consultation with the Superintendent of Excise and the Sub-divisional Officer in respect of warehouses in a sub-division. Warehouses will be closed on Sundays and on public holidays as declared by Government from year to year under Section 25 of the Negotiable Instruments. Act 1881 (26 of 1881); provided that in case of urgent necessity the District Collector, the Sub-divisional Officer or the Superintendent of Excise may direct that warehouse shall not be closed on any particular day:

New Year’s day 1 day

Pous Sankranti (Maga Bihu) 1 day.

Id-uz-Zuah 2 days.

Muharram 2 days.

Dol jatra 2 days.

Akhiri Chachar Samba 1 day.

R.117 Provincial Government not liable for loss, etc of spirit in warehouses by fire or accident in warehouse

The Provincial Government shall not be held responsible for the destruction, loss or damage of any spirits stored in a warehouse by fire or theft or by gauging or by any other cause whatever. In case of fire or other accident the officers-in-charge of the warehouses shall immediately attend to open the same at any hour by day or night.

R.118 General supervision of warehouses

Warehouses shall be under the supervision and control of District Collector and the Superintendent of Excise, but these officers shall not pass orders on technical matters connected with the working of a warehouse except with the approval of the Excise Commissioner.

R.119 Admittance of persons into warehouses

Warehouses shall be open for the entrance and exit of persons who have business within them. Except with the permission of the Collector or the Superintendent of Excise or the Sub-divisional Officer no one except superior officers of other Government departments, contractors, and their servants, and licensed vendors who have come to purchase spirits, shall allowed to enter the premises on any pretext. A register shall be kept of the names of all persons employed by contractors and all recognised employees will be supplied with passes for ingress and egrees.

R.120 Persons leaving warehouse liable to be searched

All persons entering a warehouse shall be under the orders of the officer-in-charge of the warehouse in respect of their conduct and proceedings within the warehouse and shall be liable to search, on their quitting the premises, at the discretion of the officer-in-charge. Such searches shall be made under the orders and in the presence of the officer-in-charge of the warehouse.

R.121 Ejection of undesirable persons

The officer-in-charge of a warehouse may eject and exclude from the premises any person whom he shall find to have committed, or to be about to commit, any breach of these rules or of the provisions of the Excise Act, or who shall be intoxicated, riotous or disorderly. All actions taken by any such officer under this rule shall forthwith be reported by him in writing to his official superior.

R.122 Smoking and naked light prohibited

Smoking or the use by any person whatsoever within a warehouse, or fire or naked lights of any description is prohibited. Electric torches may be used when necessary.

Sealing of sample bottles.—Sealing of sample bottles of liquor must be done in the office or verandah of the warehouse in the presence of the officer-in-charge.

R.123 Contractor to have access to vat receipt and issue register

The contractor or his authorised agents shall have free access to the Register of Spirits received into, and issued from each vat, and shall be at liberty at once to bring to notice and to appeal in writing to the Collector or to the Excise Commissioner against any entries therein to which he objects. He shall not be allowed subsequently to question any entries to which he has not taken objection within one week of the date of their having been made. If any corrections are necessary, they must be made, after orders have been received, in red ink and must be initialed and dated by the officer-in-charge and also by the contractor, or his authorised agent. Erasures in all warehouses, register are absolutely forbidden.

R.124 Spirit to be open to gauging and proof at all times

Spirits in warehouses shall at all times be open to gauging and proof by the officer-in-charge thereof and all superior Excise Officers

R.125 Periodical stock-taking and levy of duty on excess deficiency

The Superintendent of Excise or in his absence, the officer-in-charge of the warehouse will take stock of all spirits in the warehouse on the last day of March, June, September and December, in each year, or on the last of preceding open day, if the last day be a Sunday or a holiday prescribed under Rule 116; and the contractor shall pay to the Provincial Government duty at the rate imposed under Section 21 of the Act on all spirits 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 an allowance of 1-1/2 per cent which will be made to him for wastage. Wastage for the purpose of collection of duty on the excess as aforesaid shall be calculated annually, that is, at the end of each financial year for which the licence is in force :

Provided that if it shall be proved to the satisfaction of the Excise Commissioner or of such officer as he shall appoint, that such

R.126 Responsibility for breaches of rules by servants

If it comes to the knowledge of the contractor that any person employed by him in the manufacture, storage receipt, blending reducing or issue of spirits has committed any breach of the Excise Act; and 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 company with the directions of that officer respecting the continued employment of such persons. The officer-in-charge should report the matter together with the action taken by him to the Superintendent of Excise.

R.127 Fine in case of breach of conditions of licence, etc.

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 contractor, or by any person in his employment, it shall be competent to the Excise Commissioner to impose upon him in lieu of cancellation of the licence, a fine not exceeding Rs. 50 for every such breach of the rules or condition, or subject to the control of the Provincial Government, to impose a fine not exceeding Rs. 1,000 or to cancel the licence or/and declare the money, if any, deposited with the Government forfeited. It shall be lawful for the District Collector to deduct the licensee as security for the due performance of the conditions of the licence,! and for this purpose the District Collector may sell any or all of the property hypothecated.

R.128 Prosecution not barred by imposition of fine, cancellation of licence or forfeiture of deposit

The imposition of a fine jar the forfeiture of deposit or the cancellation of the licence under the last preceding rule shall not be held to prevent the prosecution of any person for any offence which may be committed against the provisions of the Act or other law and rules made thereunder, for the time being in force and relating to the excise revenue.

R.129 Contractor convicted of excise offence may have his licence cancelled

If a contractor shall be convicted on prosecution before a Magistrate of any offence against the Act or other law and rules made thereunder for the time being in force and relating to the excise revenue, it shall be lawful for the Excise Commissioner to declare his licence cancelled-

R.130 Fine deducted from security deposited to be replaced

Any sum deducted under the foregoing rules by the District Collector under the order of the Excise Commissioner from the amount deposited by a contractor, as security for the due performance of his engagements shall be replaced by the contractor within fifteen days from the date of receipt of notice from the Collector, informing him of such deduction having been made.

R.131 Contractor bound by all rules and special orders

Contractors shall be bound by ail additional general rules for the management of warehouses or for the issue of spirits therefrom which may already be in force or which may hereafter be prescribed under the Act or under any law that may hereafter be enacted and by all special orders issued by the Excise Commissioner with regard to individual warehouses, and shall cause all persons employed by them in the issue, etc. of spirits to obey all such rules and orders.

R.132 Recovery of sums due by contractor to Government

Without prejudice to the procedure prescribed for recovery of dues by Section 35 of the Act, all sums due to the Provincial Government may be recovered from the amount of deposit made by the contractor, or by sale of such pipes, vat, apparatus, bottling plants and stock of liquor as is agreed to and subject to the conditions laid down in the bond.

Issue of spirits from distilleries and warehouses

R.133 Contractor may blend or reduce spirits to prescribed issue strengths

In order that he may be able to issue country spirits at the prescribed strengths, the contractor will be permitted, on application to the officer-in-charge to blend or reduce spirits to those strengths in such vats as may be approved for the purpose by such officer as may be empowered by the Excise Commissioner in this behalf. Blended or reduced spirits shall be kept in a separate receptacle.

R.134 Only pure water to be used for reduction

No substance, except pure water used for reducing purposes, shall be added to country spirit for supply to licensed retail vendors.

R.135 Purposes for which spirit may be removed under bond

Spirits may be removed from distilleries or warehouses :

I. Under bond :

(a) for transport to another distillery or warehouse ;

(b) for export to other States in India when specially permitted by the Excise Commissioner, subject to payment of a fee at the rate of Re. 1 (Rupee one) per L.P.L.

II. On payment of duty—On payment of duty—

(a) for local consumption or use ; and

(b) in case of foreign liquor for export by land to Indian States or other Provinces in British India.

III. Duty free.—Without payment of duty and without bond—

(a) if issued to servants of the Crown empowered to purchase or remove them on he public service ;

(b) if issued to Government, Local Board and Municipal hospitals and dispensaries, the indents being signed or countersig

R.136 Gauging and proving before removal

No spirits shall be removed from any distillery or warehouse until they have been gauged and proved by the officer appointed for the purpose. The gauging of spirits may be made either by actual measurement or by weighment.

R.137 Pass for removal of spirits of endorsement of issues on duplicate licences

No spirits shall be removed from any distillery or warehouse save under cover of a pass issued by the Collector or officer-in-charge or, in the case of issues to licensed retail vendors of country spirit, under cover of the endorsement by the officer-in-charge on the duplicate copy of the retail vendor’s licence, or in the case of licensees for the sale of country spirit under the canteen or lessee-manager system under cover of the duplicate copy of the pass granted by the Collector under Rule 89(ii) of these rules. If the contractor has executed a bond in the prescribed form, the officer-in-charge may issue passes for the removal of spirits up to the quantity covered by the bond; otherwise he will only issue a pass or make the entry On the duplicate licence of a retail vendor under rule 89(i) on proof that duty has been paid on the quantity of spirits to be removed at such rate as may, from time to time, be prescribed by the Provincial Government under Chapter V of

R.138 To whom spirits may be issued for local consumption or use

Spirits may be issued for consumption or use only—

(a) in the case of foreign liquor (excluding denatured spirit and rectified spirit)—

(i) to licensed vendors of foreign liquors, holding a permit from the Collector to obtain liquor from the distillery or warehouse ;

(ii) to any person for his own consumption and not for sale and holding a pass from the Collector distillery or warehouse; to obtain liquor from the distillery or warehouse

(iii) Mritasanjibani—to a person licensed to sell medicated wines and holding a permit to obtain such preparation from the distillery or warehouse;

(b) in the case of country spirit—to persons licensed to sell such spirit and permitted by the Collector to obtain supply from the distillery or warehouse;

(c) in the case of denatured spirit—to persons holding licences for sale of such sp

R.139 Minimum quantity to be issued from distillery or warehouse

No smaller quantity of spirits shall be issued at any one time to any of the persons mentioned in Rule 138 than the following :

Imperial gallons

To a person mentioned in Clause (a) 4

To a wholesale vendor of country spirit 50

Spirit not less than 40 U.P. in strength 1

To licensed retail vendors of country spirit Spirit less than 40 U.P. in strength 5

R.140 Spirits to be issued only at prescribed strengths

Country spirit will only be issued at the strengths prescribed in the licence. Half a degree above or below these strengths will be considered as correct, but the exact strength must be recorded on the cask ticket which must be attached at the time of issue to every cask.

Variation of half a degree allowed.—The officer-in- charge must see that a sufficient stock of liquor reduced to the prescribed strengths is always kept ready for issue. The reduction of the spirit to the issue strengths is the duty of the distiller and contractor.

R.141 Transit wastage allowance

(1) An allowance shall be made for the loss in transit by leakage and evaporation of spirit transported or exported under bond up to the maximum quantities shown below

#7;Maximum quantities of allowances

#7;

#7;

#7;Wooden vessels per cent

#7;Metal vessel per cent

#7;

#7;(a) For a journey of not greater duration than two days

#7;2

#7;1 2

#7;

#7;(b) For a journey of duration exceeding two but not exceeding nine days

#7;3

#7;1

#7;

#7;(c) For a journey of duration exceeding nine but not exceeding eighteen days

#7;4

#7;i

#7;

#7;(d)

R.142 Licence for manufacture and retail sale to be auctioned triennially

In areas to which the contract supply system has not been extended, the right to manufacture country spirit and sell the same, by retail in an out still shop under a licence granted by the Collector shall be auctioned triennially.

R.143 Manufacture and sale permitted only on licensed premises

The holder of an outstill licence is prohibited from manufacturing or selling country spirit elsewhere than at the premises specified in his licence, and he shall not open a breach shop without a separate licence from the Collector. Spirit in transit from an outstill to a branch shop must be covered by a pass (either general or special) granted by the Collector.

R.144 Accounts to be kept and produced on demand

The holder of an outstill licence shall keep a correct account of the material used by him in distillation, the spirit out turned, the spirit sold to consumers and the balance in hand and shall produce such account before the officer-in-charge of the distilling area or another Excise Officer not below the rank of Sub-Inspector when called upon to do so.

R.145 Materials to be of good quality ; samples to be furnished for examination or analysis and destruction of bad quality of materials

The materials used, the spirit outturned and the water employed for setting up the wash or reducing the spirit must be of good quality and a licence holder shall furnish such samples of the materials used in distillation, the yeast (if any) employed, the wash set up, the water used and the spirit outturned as may be directed by the Collector for purposes of analysis and any materials, wash or spirit declared to be of bad quality may be destroyed.

R.146 Power to regulate type and capacity of still, etc.

The type and capacity of the still and the number and capacity of the fermenting vessels shall be regulated by the Collector.

R.147 Licensee to carry out Collector’s orders

A licence- holder shall be bound to carry out all orders of the Collector regarding the method of manufacture and the conduct of his business generally.

Manufacture and sale of fermented tari

R.148 Licences for sale of fermented tari

Licences for the sale of fermented tari will be settled by the Collector under auction system and issued in the prescribed form.

R.149 Possession of intoxicants on special occasions in excess of the prescribed limit

If a large quantity of country spirit, pachwai or fermented tari than that prescribed as the limit of retail sale be required by any person for use on any special occasion such as marriage, festival, caste gathering, the special entertainment of guests or the like, such persons may apply to an officer empowered under Orders 7, 8 and 9, and such officer may, if satisfied that the occasion is a legitimate one and the quantity applied for is not excessive, grant to the applicant a permit, free of charge, to purchase from any licensed shop within his jurisdiction or, in the case of fermented tari and pachwai, to manufacture such quantity of pachwai, or fermented tari as may be entered in the permit not in excess of 10 imperial gallons of country spirit or 20 imperial gallons of pachwai or fermented tari. In exceptional cases the District Collector, Superintendent of Excise or Sub-divisional Officer may, by special order, direct the issue of such permit for any quantity w

R.150 Rules applicable to import, export and transport

The import, export, transport and storage respectively, of ganja, bhang or sidhi and charas shall be subject to the following rules, in addition to the restrictions imposed by Sections 10, 11 and 13 and any prohibition made under Section 12 of the Act.

Ganja

R.151 Definition, etc., of ganja

Ganja is included in the definition of “intoxicating drug” in Section 3(13) of the Act. The rate of duty imposed is prescribed in Order 31. The time, place and manner of payment of duty are specified in Rules 267 to 268 and 270 of these Rules.

Import

R.152 Conditions under which import can be made by wholesale vendors

Ganja may be imported by licensed who sale vendors of ganja (goladars) from Naugaon in the district of Rajshahi in Bengal or from such other places as may be selected from time to time by the Provincial Government or the Governor of Assam, as the case may be, and under the following conditions :

(1) The importer shall execute a bond in the prescribed form in favour of the Collector of the importing district binding himself, his heirs, successors and assigns to pay to the Collector of the importing district—

(a) the duty payable under Chapter V of the Act;

(b) if on arrival of ganja at its destination, and deficiency in quantity (as compared with the quantity received at the source of supply) is found, a penalty, duty on such deficiency at such rates as may be prescribed shall be payable ; provided that the whole, or any portion, of such penalty, duty may be remitted, should the Excise Co

R.153 Export to Manipur

Ganja may be exported from an excise warehouse in the district of Sibsagar to Manipur on payment of duty, and on the production of a permit in triplicate (either general or special) from the Political Agent. Ganja will be issued on production of a challan showing the payment of duty payable under Chapter V of the Act. The quantity issued will be noted on the copies of the permit, one copy being returned to the exporter to accompany the consignment and one copy being sent to the Political Agent.

R.154 Transport of ganja only permitted under certain circumstances and only within the same district

Passes in triplicate for the transport of ganja from one licensed wholesale warehouse to another in the same district may be granted by the Collector, Superintendent of Excise or Sub-divisional Officer, but such transfers shall not be permitted, save—

(«) when the stock in the warehouse to which the ganja is to be transported is likely to become exhausted before a consignment can be obtained from the source of supply ; or

(b) in order to enable a wholesale vendor, whose licence has been resigned or cancelled, or has not been renewed, to dispose of his unsold stock.

R.155 .

In the case of such transfers the following rules shall be observed

(i) Procedure in case of such transfers for packing and weighing.—Each chest in which the ganja is to be packed shall be weighted, and its number and weight shall be marked on it in paint, the ganja shall then be weighted and packed in the chests. Seals shall be affixed at the inner side between the planks of the chest unless the ganja is enclosed in an inner covering of gunny which has been sewn and sealed along each seam. When ready for despatch, each chest must be again weighed and the number and gross weight of each, the net weight of ganja, the number of the pass, and the name of the purchaser must be legibly painted on each chest. All these operations be performed in the presence of the officer-in-charge of the warehouse.

(ii) Details to be entered on back of pass.—When the weighments have been completed, the officer-in-charge of the ‘warehouse wi

R.156 Transit between warehouse and shop

Rules 88 and 89 above will apply, mutatis mutandis, to ganja in transit between a licensed wholesale warehouse and a licensed retail shop.

R.157 Imported ganja to be taken direct to warehouse

All ganja, imported under Rule 152 shall, immediately on arrival in the district, be taken to the ganja warehouse specified in the pass.

R.158 Examination and weighment of ganja on receipt

(i) The Collector or the Superintendent of Excise or the Sub-divisional Officer or any other officer duly authorised is required before allowing ganja to be stored in ganja warehouse to ascertain by personal inspection of the consignment and by weighment that the seals of the bags or chests are not broken and that the gross weight of each bag or chest corresponds to that noted in the pass.

(ii) If the weight should disclose a deficiency in the gross weight of the consignment, and if the wholesale vendor should object to pay duty thereon, on ground that the deficiency is in the weight of the bags or chests and not of ganja, the officer conducting the weighment shall, if the goladar so desires it, weigh the ganja and the bags or chests separately. He must then reseal the bags or chests.

(iii) Should the covering of any bag or chest appear to have been tampered with, or should the gross weight as ascertained by actual w

R.159 Warehouses for storage of ganja

Where mere are warehouses provided by the Provincial Government or the Governor of Assam, as the case may be, the wholesale vendor must apply for a lease of one of them, and store therein all ganja purchased by him. Where there are no warehouses provided by the said Government or the Governor of Assam or where the accommodation in such warehouses is insufficient, the wholesale dealer may store his ganja in a private warehouse if the collector is satisfied by a personal inspection or by a reconceived from an officer deputed by him to inspect such warehouse, that the warehouse is in a situation convenient of access to Excise Officers, and so constructed that any ganja stored in it shall be perfectly secured against fraud or depredation.

R.160 Rent of Government warehouses

Lessees of Government warehouses shall pay rent at a uniform rate of Rs. 4 per month, inclusive of municipal taxes ; provided that, when the number of applicants for Government warehouses for any year exceeds the number of such warehouses, the leases may, at the discretion of the Collector, be put up to auction.

R.161 Minimum stock may be prescribed

Subject to the provision in Rule 159, every licensee of a ganja warehouse shall maintain at each warehouse such minimum stock of ganja as may, from time to time, be fixed by the Excise Commissioner and notified by him in writing to the licensee. If and whenever the stock shall fall below the prescribed minimum, the licensee shall forthwith make up the same to the prescribed minimum. The licensee shall be liable to pay the Collector on demand the sum required to compensate any licensed vendor or vendors for any loss which he or they may have incurred owing to the failure of the licensee to maintain an adequate stock of ganja, and also the sum required to compensate the Provincial Government or the Governor of Assam for any loss of Government revenue incurred owing to such failure. The amount of such compensation shall be fixed by the Collector or, in the event of objection on the part of the licensee to the amounts so fixed, by the Excise Commissioner.

R.162 Annual stock-taking

Stock must be taken by the District Collector or Superintendent of Excise or in a sub-divisions by the Sub-divisional Officer, or by a gazetted officer deputed by the District Collector or Sub-divisional Officer, in each warehouse between the 25th and 31st March, and to avoid complication of accounts no ganja should be issued from any warehouse from the day of weighment to the 31st March. In cases in which the whole of the ganja fit for use is disposed of in the middle of the year, and the goladar relinquished his licence, the account of his warehouses may be closed within the year.

R.163 Method of stock-taking

All the bags or chests should be opened and the ganja taken out, and the ganja classified as unfit for use, if any, should be separated. The request of a goladar to classify any ganja as unfit for use, should ordinarily be accepted. The ganja fit for use, that unfit for use and refuse respectively shall be separately weighed, and the ganja fit for issue replaced in bags. The ganja classified as unfit for use and the refuse, if any, must be destroyed on or before the 31st March, with the approval of the District Collector in the presence of Superintendent of Excise or Sub-divisional Officer or other gazetted officer deputed to take stock, and written off the accounts on or before the 31st March. The officer in whose presence ganja unfit for use and refuse are destroyed shall record a certificate that this has been done.

R.164 Duty to be paid on deficiency in excess of 2½ per cent

The wholesale vendor shall be responsible for any deficiency in excess of 2½ per cent and duty at the rate prescribed under Chapter V of the Act shall be relaised on such deficiency on or before the 31st March ; provided that the Excise Commissioner may, at his discretion, remit either in whole or in part the duty on deficiencies in excess of 2-1/2 per cent. Ganja transported to the warehouse of another wholesale vendor within one month of the date on which it was stored shall be excluded when calculating the allowances for wastage to be made to wholesale vendor from whose warehouse such ganja was transferred.

R.165 Definition, etc., of bhang

Bhang is included in the definition of “intoxicating drug” in Section 3(13) of the Act.

The duty on bhang is prescribed in Order 31. The time, place and manner of payment of duty are prescribed in Rule 267 of these rules.

R.166 Import of bhang

Bhang may be imported from a licensed wholesale warehouse in Bengal, Bihar, Orissa, the United Provinces and from such other places as may be selected from time to time by the Excise Commissioner, on payment of duty by a licensed retail vendor.

R.167 Conditions of import

Such import may be made only after the importer has—

(a) produced a challan showing payment of the prescribed duty thereon, and

(b) obeyed all the rules made by the authorities of the Province from which the import is made.

R.168 Pass required from Collector of importing district

(1) A licensed vendor desiring to import bhang must apply for a pass to the Collector who, if he is satisfied that there is necessity for such import and that the duty has been paid, shall grant him a pass in the prescribed form.

(2) Two copies of the said pass shall be sent to the Collector, or such other officer as the Provincial Government concerned may direct, of the district from which the import is to be made.

R.169 And from proper authority in exporting district

Such import shall not be made unless the importer has obtained from the proper authorities in the exporting district a pass containing the following particulars, namely :—

(fl) the gross weight of the package and the net weight of the bhang therein;

(b) the number of bags of bhang protected by the pass ;

(c) the distinguishing marks by which such bags may be identified ;

(d) the name of the person to whom delivery is to be given ; and

(e) the route by which the bhang is to be conveyed.

R.170 Period of currency of pass

A pass specified in Rule 168 shall have effect for not more than one month from the date on which it was granted.

R.171 Definition, etc., of Charas

(i) The charas is included in the definition of the “intoxicating drug” in Section 3(13) of the Act.

(ii) The duty of charas is prescribed in Order 31.

R.172 Restriction of import

Charas may be imported only by a licensed retail vendor thereof from excise warehouse in the Punjab or from licensed vendors in Bengal.

R.173 Permit required from Collector of importing district

A licensed vendor desiring to import charas must; obtain from the Collector of the importing district a permit in such form and pay thereof such fee as may be prescribed by the Provincial Government.

R.174 Conditions under which import can be made

Such import may be made only if the importer or his agent has—

(a) obeyed all rules made by the authorities of the Punjab or Bengal,

(b) obtained a pass from the proper authority in the exporting district, and

(c) immediately on receiving the charas from the said excise warehouse or licensed vendor conveyed it to the nearest railway station and consigned it by railway to the Collector of the importing district and sent the railway receipt to such Collector in a registered cover.

R.175 Importing of charas in excess of the prescribed limit is prohibited

No quantity of charas, in excess of the quantity specified in the permit granted under Rule 173, shall be imported.

R.176 Procedure on arrival of charas at place of destination

(1) The Collector of the importing district shall depute an Excise Officer to take delivery of the charas from’ the railway station, and the said officer shall produce the charas before the Collector or such other officer, as the Collector may specify, for examination, weighment and comparison with the pass received from the exporting district.

(2) When the charas has been examined under Clause (l)of this rule, and the import duty on the whole quantity exported or actually received, whichever is greater, has been fully paid it shall be made over to the importer for sale.

(3) Intimation of the arrival of the charas and of the realisation of the full duty thereon shall immediately be sent by the examining officer to the officer-in-charge of the bonded warehouse in the Punjab or to the Collector of Bengal, as the case may be, from which the drug was exported.

R.177 Levy of duty on deficiency

Duty at the rate payable under Chapter V of the Act shall be levied on any deficiency in the weight of charas imported as noted in the pass and as found by weighment in he district of import.

R.178 Period for which licences may be granted for wholesale and retail vend of intoxicants

Licences for the wholesale or retail vend of intoxicants may be granted for one year from the 1st April to the 31st March, or for any shorter period within that year subject to the following provisions :

(1) temporary licences may be granted to provide for the supply of intoxicants on temporary and special occasions, e.g. fairs, regimental camps of exercise, etc., and shall be limited to the period during which such temporary or special occasions last, and should be granted sparingly;

(2) season licences for the sale of fermented tori may be granted for the period or periods fixed by the Collector;

(3) wholesale licences for the supply and sale of intoxicants may be granted for any number of years not exceeding five as the Provincial Government or the Governor of Assam may decide in each case.

Sub-rule (4) was inserted vide the Assam Excise (First Amendment) Rules, 1977, dated

R.179 .

The number of licences which may be granted for any local area shall be regulated by the needs of the people of that area, and no licence for the sale of any intoxicant in any local area shall be granted unless it is required either to meet an ascertained demand for such intoxicant by the consuming classes or to counter-act supply of any intoxicant through illicit sources.

R.180 .

Liquor should not be so sparsely distributed as to give to any particular lessee practical monopoly over a considerable area.

R.181 .

Except with the previous sanction of the Excise Commissioner, a retail country spirit shop in contract supply areas shall not be maintained unless there is a minimum average sale of three bottles of liquor 750 ml. each per diem.

Location of shops

R.182 .

In rural areas the distance between excise ships of the same description should not, except for special reasons, be less than five Kms.

R.183 .

(1) In urban areas, the position of shops licensed for the consumption of liquor on the premises should be so fixed that persons entering them should not escape observation, and that supervision should be rendered easy but they should be so prominent as to compel attention.

(2) The shops should not be located at sites to which the neighbours object on grounds, which upon enquiry appear to be reasonable and free from malice or ulterior motive and should, so far as possible, be at a reasonable distance from religious, education and of there similar buildings or institutions.

Explanation.—The word “reasonable” should be interpreted according to the circumstances of the case.

(3) In areas frequented by tea garden labour, country spirit shops should be located as far away as practicable from main roads and other conspicuous positions.

(4) As a general rule while fixing location of

R.184 .

The location of existing shops should be examined at least once in three years with a view to ascertain whether it conforms to the rules in respects of sites.

R.185 .

(1) Licences for the retail sale of liquor at any place within 5 Kms. of the border of another district shall not be granted unless the Collectors of both districts concur. If they fail to concur, the decision of the Excise Commissioner which shall be final, should be obtained by the Collector concerned.

(2) When a question arises between the Collector of two districts regarding the injury done to a shop near the boundary of one district by a shop near the boundary of the other, the matter shall be decided with reference to the convenience of consumers. Before proposing a new shop within 5 Kms. of the boundary of another district, the District Collector should consult the District Collector of the latter district and submit to the Excise Commissioner a proposal with his recommendation after such consultation. The decision of the Excise Commissioner in the matter shall be final.

R.186 .

No out still licence shall be granted at any place within 5 Kms. of any contract supply area situated either in the territories, to which the Act applies, or in any adjoining State or territories, except under special circumstances of a large mart.

R.187 .

Except with the previous sanction of the State Government, no shop shall be located for the retail sale of intoxicant within 4.8 Km. (3 miles) of the State of Bhutan and Bangladesh.

R.188 .

Except with the previous sanction of the State Government no excise shop shall be established in any District of bordering States of West Bengal, Tripura, Nagaland, Manipur, Meghalaya, Bangladesh and Bhutan within 2 Kms. of their boundaries.

R.189 .

Licences for the sale of foreign liquor for consumption’ on, ‘or, off the vendor’s premises shall be granted only in places where there is a proved demand on the part of a class of drinkers accustomed to foreign liquor, e.g., in large industrial and business centres, or in Urgan areas where there is a class of consumer specially accustomed to drinking such liquor.

R.190 .

Licences for the sale of foreign liquor and country spirit on the same premises shall not be granted.

R.191 .

The opening, shifting, amalgamation and closure of any licensed premises shall be done by the District Collector with the previous sanction of the State Government. Such opening, shifting, amalgamation and closure shall not be granted—

(a) unless it has been satisfactorily established by local enquiry that the proposed action is necessary in the interest of public; and

(b) until any objections, which may have been filed on the subject have been considered by the District Collector.

Objections from local bodies and from the following persons will be considered—

(i) In the case of Corporation, Municipality or Town Committee areas—The Corporation, Municipality or Town Committee concerned to which such proposal relates;

(ii) In the case of areas not situated in a Corporation, Municipality or Town Committee—

(a) The Gaon Panchayat con

R.192 .

The District Collector shall cause to be prepared lists of the shops in the prescribed form proposed to be licensed during the ensiling term not later than 6 months before the date of commencement of the next term of the licences to be issued. The site of the shops shall be precisely indicated in the said list No new name shall be in the list and no change of site of an existing shop shall be Se S the necessity thereof has been established after a local enquiry held ™y the District Collector himself or by any gazetted officer authorised by the District Collector.

R.193 .

(1). The District Collector shall send to the Mayor or Chairman, as the case may be, of each Corporation/Municipal Board/Town Committee and the Chief Executive Councilor or the Mahkuma Parishad in his jurisdiction an extract from the list prepared under Rule 192 showing the shops within the limits of the Corporation/Municipality/Town Committee or Mahkuma Parishad concerned. On receipt of the extract, the Mayor or Chairman of the Corporation/Municipal Board/Town Committee or Chief Executive Councillor of the Mahkuma Parishad shall forthwith cause a copy thereof to be displayed on the notice board of their respective offices inviting any person who desire to make objections to file written statement of the grounds of such objections within 15 days of the dates of the notice.

(2) The list of shops, together with the objections, of any thereto, shall be considered by the Mayor, Chairman or the Chief Executive Councillor, as the case may be, and sha

R.194 .

The District Collector shall also cause lists of the proposed shops for the retail vend of liquor to be displayed and the District and Sub-divisional Courts, Sub-Deputy Collector’s offices, Block Development officer’s Office, Gaon Panchayat Office and any other prominent public places as he may consider necessary. Such lists and notice will contain an intimation that any petition of objection filed before the District Collector within 15 days of the date of the notice will be considered. On receipt of any objection, the District Collector shall cause a local enquiry into such objects.

R.195 The District Collector shall consider

(a) the report of the Mayor or Chairman as the case may be, of the Corporation/Municipality/Town Committee or Chief Executive Councillor of Mahkuma Parishad,

(b) the objection (if any) to the list of the proposed shops, and

(c) the record of the local enquiries held under Rules 193 and 194 and shall take a decision on the subject which shall be final subject to any decision of any competent Court or of the Excise Commissioner or State Government on appeal.

R.196 .

Corporation, Mahktima Parishad, and Municipal Board/Town Committee shall also be used as the medium through which the Collector may consult the public matters connected with excise administration. It shall also be open to the Corporation, Mahkuma Parishads and Municipal Boards/Town Committees to address the Collector on their own initiative in matters such as questions concerning methods of trading hours of sale, excise abuses and irregularities fall within the scope of this rule. This rule, however, shall not apply to matters which are technical, disciplinary or purely administrative in nature, if the subject matter of a Corporation’s, Mahkuma Parishad’s or Municipal Board’s/Town Committee’s recommendation is beyond the competence of the Collector, he shall forward it to the Excise Commissioner with his opinion. The Excise Commissioner shall refer the case with his opinion to the State Government for necessary action.

R.197 .

The procedure laid down in Rules 191 to 195 shall apply mutatis mutandis to the opening of new shops under Rule 214 infra after the triennial settlements have been made.

R.198 .

The list of the shops proposed on or before the 1st day of November for settlement finalised after observing the above rules, shall be forwarded to the Excise Commissioner in the prescribed form with a report stating the grounds for the inclusion of such new shops or such alterations in the sites, existing shops as may be recommended.

R.199 .

(1) The settlement proposal shall contain the minimum reserved fee in respect of fermented tari shops and outstill shops and the minimum vend fee in respect of country spirit shops at which the licences are to be put up to sale. In proposing the minimum fee, the Collector shall have regard to the fee paid for each licence at the three preceding settlements, the quantity and retail prices of liquor sold during the current and preceding years and the estimates of profit made or loss sustained in working the shop during the current year, as found by the inspecting officers. The reserved fees should be so fixed that each shop can be worked at a reasonable profit.

(2) In respect of country spirit shops, in addition to the minimum vend fee for each shop, the settlement proposal shall also contain the proposed maximum vend fee and also the prescribed minimum of liquor of each shop to be settled. These shall be calculated so as to allow a reasonable ma

R.200 .

Proposals in connection with temporary fair licences shall ordinarily be submitted together with the annual settlement proposals for the sanction of Excise Commissioner, the dates of the fairs in connection with which such licences are required being ascertained beforehand. The reserved fee or (in the case of licences settled on the fixed fee system), the licence fee, shall be fixed with reference to the number of days the fair is expected to last, the fees and consumption of the previous year and the estimated daily attendance and they shall be high rather than low in comparison with those of the adjacent regular shops. Such licences will be granted sparingly and in no case shall a temporary fair licence be granted without the previous sanction of the Excise Commissioner. No licence shall be granted when the fair does not last more than one day or when the site of the fair is within one mile of any regular shop similar to that for which a temporary licence is desire

R.201 .

On receipt of Excise Commissioner’s sanction to the Deputy Commissioner’s proposals, the settlement of shops may be made M accordance with the procedure laid down in Rules 202 to 212 infra.

Procedure for Settlement

R.202 .

Shops for retail vend of country spirit including the (kits tills and fermented tari shall be settled in the manner laid down in the rules below.

R.203 .

Settlement of country spirit shops shall be made by “tender” or in exceptional circumstances by any other method as may be directed by the State Government,!

R.204 .

Sales of outstills and fermented tari shops except otherwise directed ordinarily be made by auction under the lump sum system. Under! this “lump sum system” a licensee is required to pay a monthly fee fixed by auction for the right to sell. This fee is irrespective of the amount of intoxicants sold.

R.205 .

Where the circumstances make unrestricted auction open to objection, for example, where fair prices cannot be obtained or where undesirable “rings” must be broken up or where a suitable person is not available, the Collector may settle any shops or group of shops in such other manner as the State Government may prescribe.

R.206 .

(1) Save with the special sanction of the State Government all country shops will be settled under the tender system.

(2) The tenders must be in such form and contain such particulars as may be prescribed by the State Government. Tenders not containing all the particulars shall be liable to be rejected.

(3) Each tender must bear a court-fee stamp of Rs. 24.75 or any other amount as may be prescribed by the State Government from time to time.

(4) Each tender shall be for a single shop, but any person may submit separate tenders for any number of shops. The tenders are not transferable from one shop to another. No shop shall be settled with any one who has| not tendered for the shop within the notified time. Whenever it is found that to tender has been received for a shop within the notified time or where a suitable person from amongst the tenderers is not found for settlement, a fresh notice

R.207 .

(1) The District Collector and Sub-divisional Officer, as the case may be, will call for tenders for any shop or class of shops in the area falling within their respective jurisdiction in the prescribed form.

(2) Sale notice calling for tenders for country spirit shops shall be issued at least two months before the date of settlement of such shops for the ensuing term. The date of receipt of the tenders and the date of the ensuing term. The date of receipt of the tenders and the date of settlement shall be mentioned in such notice; provided that the date of settlement shall not, unless otherwise directed by the State Government be later than 25th February of the year in which the settlement is due and fifteen days, previous notice of such date shall ordinarily be given.

R.208 .

(1) The Collector shall make settlement of the excise shops in consultation with an Advisory Committee of not more than five official members including representatives of the Scheduled Castes, Scheduled! Tribes and Backward Classes.

(2) The invitation to the members should be issued on the day fixed for the settlement and all possible precautions shall be taken to ensure that there names are not divulged. In selecting the members of the Committee car should be taken to select such persons as are known to have a distinct sympathy for the advancement of the cause of temperance and prohibition and faith and the principles of social justice. No person who is known directly or indirectly to have or who is likely to have any interest in any excise shop or in any excise business or in any person doing such business shall be invited.

(3) Tenders received from persons in the “Debarred List” or from persons who are not citiz

R.209 .

The District Collector is required to preside at the sales held at district headquarters, and the Sub-divisional Officer at those held at the headquarters of a sub-division. In the absence of the District Collector or the Sub-divisional Officer, as the case may be, such other person as may be authorised by the District Collector or the sub-divisional Officer, as the case may be, shall preside at the sales. Sales of sub-divisional shops will ordinarily be held at the headquarters of the sub-division, but in exceptional circumstances the sales of all or any of the shops in a sub- division, may, with the previous sanction of the Excise Commissioner, be held at the headquarters of the district. In such cases, the District Collector who shall preside at sales may require the Sub-divisional Officer concerned to be present to assist him at the sales. The Superintendent of Excise should invariably attend all settlements and shall act as an Expert Adviser to the District Coll

R.210 .

No country spirit shop under the contract supply system shall ordinarily be settled unless! the monthly estimated vend fee is Rs. lf> or over. An outstill shop shall not ordinarily be settled at a monthly price below Rs. 20.

R.211 .

The Presiding Officer shall be on his guard against combination of tenders at the time of settlement. Benami transactions shall not be permitted. The Presiding Officer may also refuse to consider tenders submitted b\ persons.

R.212 .

If the non-settlement of any retail excise shop is due to combination among vendors, or to absence of suitable tenderers or to any other extraordinary but valid reason, the Excise Commissioner, on a report of the District Collector or the S.D.O., as the case may be, may, in his discretion, either sanction the temporary closure of the shop, or appoint an official vendor to manage the shop. The appointment of official vendors which should be resorted to only in exceptional cases, shall be reported to the State Government. The remuneration to be paid to an official vendor will be fixed by the Excise Commissioner in each case with deference to the sales effected and it may take the form either of a fixed monthly salary or of a commission on sales.

R.213 .

The result of the sales shall be reported to the Excise Commissioner in the prescribed form directly after the conclusion of the sales. Result of sales held at sub-division will be forwarded separately for each sub-division through the District Collector.

R.214 .

After the settlements have been made a new shop within a radius of 5 km. will not ordinarily be opened during the term of the settlement. In special cases and with the sanction of the Excise Commissioner in each case, the number of shops may be increased; provided that, when a new ship is opened, it will be optional to any holder of a licence without forfeiting his advance deposit or security. The District Collector or Sub-divisional Officer, as the case may be, will thereupon resettle the shop by tender or otherwise, as the case may be.

R.215 .

The same procedure will be followed at the resettlement of licenses. Such re-settlement will be made by tender at the reserved fees originally sanctioned and the result of the resettlement will be required to Commissioner in the prescribed form.

R.216 .

Licenses shall not ordinarily be granted on re-settlement of persons who have resigned or committed a default in respect of payment of Security or in respect of opening a shop on a settlement or with the partners of such persons; but this prohibition does not apply in the case of resignations under Rule 214 or 298.

R.217 .

After the settlement has been made no change of site of any excise shop shall ordinarily be made except with the previous sanction of the State Government.

R.218 .

Notwithstanding anything contained in these rules the settlement of any country spirit shop may in exceptional circumstances be made by Government directly with any suitable person in conformity with such procedure or on such term or for such period as the Government may decide from time to time.

R.219 .

Licences for the retail sale of any intoxicant shall not be granted.—

(a) to any person who has been convicted by a Criminal Court of a non-bailable offence involving moral turpitude;

(b) to former Licencees who are in arrears to Government or whose conduct have been found to be unsatisfactory or who have been found guilty of any serious shop malpractice, or breach of conditions of their licences;

(c) to any person who is in arrear in respect of any Government revenue or dues or is defaulter in respect of repayment of any Government loan;

(d) to persons suffering from any infectious or contagious disease;

(e) to persons below the age of 21 years.

R.220 .

No licence shall be granted to any person who is interested either directly or indirectly in the manufacture or sale of any intoxicant in any foreign territory or Indian State or territories bordering Assam.

R.221 .

No licence for the retail sale of country spirit shall be granted to any person who has been granted the exclusive privilege of manufacturing of and supplying country spirit to retail vendors thereof within a specified area or to any person who has a joint interest either directly or indirectly with the grantee of an exclusive privilege, as aforesaid in such grant.

R.222 .

No person who held a licence of any country spirit shop for a period of fifteen consecutive years shall be eligible to get settlement of any such or other country spirit shop.

R.223 .

(1) Settlement of country spirit shops shall be made giving adequate representation to the Scheduled Castes and Scheduled Tribes. Of the total number of shops to be settled in a sub-division, a minimum quota of such shop to be settled with persons belonging to Scheduled Castes and Scheduled Tribes shall be fixed on the basis of population of those communities in the sub-division.

(2) In making settlement to any person preference shall always be given to the educated unemployed youths or to co-operatives and co-operative firms formed by such educated unemployed youth. Preference shall also be given to the person belonging to the more backward community of the other Backward classes.

(3) While making settlement to such persons due consideration shall be given to the economic backwardness of the person seeking settlement. No person shall be considered economically backward unless the annual income of such person or his

R.224 .

No licence shall be granted to the holder of a licence for the retail sale of country spirit manufactured in a distillery, for the retail sale of foreign liquor or outstill spirit or fermented tari in a shop within 20 km. of the distillery shop, without the special sanction of the State Government.

R.225 .

To holder of outstill licence for retail sale of country spirit or foreign liquor or fermented tari.—Without the special sanction of the Excise Commissioner no licence shall be granted to an outstill licensee for the retail sale of foreign liquor or country spirit manufactured in a distillery or fermented tari in a shop within twenty Kms. of his outstill.

R.226 .

No licence shall be granted to the holder of a foreign liquor licence for the retail sale of country spirit manufactured in a distillery or out still spirit or fermented tari in a shop within twenty Km. of his foreign liquor shop without the special sanction of the State Government.

R.227 .

No licence shall the granted to holder of a fermented tari licence, for the retail sale of country spirit manufactured in distillery or foreign liquor or outstill spirit in a shop within twenty Km of the tari shop without the special sanction of the State Government.

R.228 Stamp duty of licences and counterpart

No stamp duty is levable on excise licence. But the counterpart of a licence which is given to Government being an agreement, is liable to the stamp duty which may from time to time be chargeable on agreement as described in Article 5(c) of the Indian Stamp Act, 1899 (Act 2 of 1899).

R.229 Issue of duplicate copy of licence

If original licence is lost, a duplicate copy may be issued on payment of Rs. 2 unless for special reasons, the Collector considers that the fee should be remitted, j The amount should be credited under the head “Miscellaneous—Excise Revenue.”

R.230 Licences are personal to the licensee in whose favour they are granted

All 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

No licence shall be issued in the name of a registered company or firm unless such Company is registered under the Indian Companies Act, 1913, Co-operative Societies Act, 1912, the Societies Registration Act, 1860 or otherwise incorporated. When a licence has been granted to an unregistered private company or firm, licence should be issued in the name of the individuals as representing the corporate body and not the corporate body itself. No distinction shall be drawn for the legal liabilities among the individuals as representing the corporate body who will be jointly and severally responsible .

R.232 Settlement of big excise shops with partners

(a) The settlement of country spirit shops which may be considered by the Government to be big shops, shall be made with two or more partners.

(b) The partners shall not belong to the same family nor one of the partners shall be related to another as defined in Instruction Ill/page 174 of the Assam Excise Manual, Volume 1.

(c) The parties shall submit the tenders jointly which shall be signed by them all and shall submit an affidavit with the tender sworn before Magistrate, First Class to the effect that they do not belong to the same family and that none of them is related to any other of the partners.

Notwithstanding any other agreement amongst the partners, all the partners shall be jointly and severally responsible for the management of the shop and shall be liable for any violation of any provision of the Assam Excise Act, 1910 and the rules made thereunder or any term or condition of the licen

R.233 Transfer of sub-lease

No transfer of sub-lease (whether entire or partial) of a licence shall be made except with the previous sanction of the State Government. The Collector shall submit such proposal through the Excise Commissioner when there is good and sufficient reason to his satisfaction.

R.234 Transfer of licence on death of licensee

On the death of a licensee the Collector may, with the previous sanction of State Government, review the licence for the remainder of the lease on the same term in favour of a representative of the deceased if he be satisfied that such representative is fit to hold it and on the condition that any arrears due from the deceased licensee are recovered before the licence is so renewed. In such case no fresh deposit need be called for.

Employment of persons be excise licensees for conduct, sale or for other purposes

R.235 .

Names of salesmen and agents to be endorsed on licence before employment.—No licensee for the retail vend of any intoxicant other than (1) the licensee of a hotel, restaurant, bar, club, railway refreshment room, steamer, kitchen or dining car, or (2) a chemist or druggist holding a licence or permit under the Act, shall allow any person to conduct sales in his licensed premises or to carry any intoxicant on his behalf unless the name of such person shall have been previously submitted to the Collector or the sub-divisional Officer or the superintendent of Excise for approval and endorsed by him on the licence.

R.236 .

Persons disqualified for being appointed salesmen or agents.—The following persons are disqualified for being appointed as salesmen :

(i) persons below 18 years;

(ii) persons convicted of offences under the Excise, Opium, Opium Smoking or Dangerous Drugs Act or of any non- bailable offences;

(iii) persons whose licences have been cancelled under the Excise, Opium or Opium Smoking or Dangerous Drugs Act or who have been held guilty of committing any serious shop malpractice;

(iv) persons of notoriously bad character or whose conduct is found otherwise undesirable; (it persons suffering from any infectious or contagious disease;

(vi) persons, other than the licensee, having any pecuniary interest in the sales at the shop :

Provided that in the case of persons falling under (ii), (iii) and (iv) above the disqualifications

R.237 Persons suffering from infectious or contagious disease not to be employed by manufacturers or wholesale dealers

No licensed manufacturer or licensed vendor for the wholesale vend of any intoxicant shall employ any person suffering from an infectious or a contagious disease for any purpose in his licensed premises.

R.238 Women not to be employed in country spirit shops

No licensee for the sale of country spirit shall employ any woman as sales woman for sale of such intoxicants.

R.239 Prohibition of employment of women in foreign liquor shop without permission of Excise Commissioner

No person who is licensed to sell foreign liquor shall, without the previous permission of the Excise Commissioner, employ or permit to be employed with or without remuneration, any woman to assist him in the conduct of sales.

R.240 Prohibition of employment of persons convicted of certain offences by licensed manufacturers and wholesales dealers

No licensed manufacturer or wholesale dealer of any intoxicant shall employ or permit to be employed on his licensed premises any person who has been convicted of a non-bailable offence or of an offence under the Excise, Opium, Opium Smoking or Dangerous Drugs Act except with the permission of the Collector, which shall not be granted unless the Collector is satisfied that the offence was not such as to indicate any serious defect of character.

Prohibition of sale of intoxicants to certain persons

R.241 Prohibition of sale to certain persons

No intoxicant shall be sold by any licensed vendor or by an agent or servant of such vendor to—

(1) any Railway servant at the time on duty;

(2) any Excise or Police Officer of any rank being in uniform or on duty;

(3) any vagrant under Police escort;

(4) any insane person;

(5) any person under 21 (twenty-one) years of age;

(6) any person known or believed to be drunk or intoxicated;

(7) any non-commissioned officer or soldier of Indian Land Forces, any non-commissioned officer or sailor of the Indian Navy, any non-commissioned officer or airman of the Indian Air Force, or any member with corresponding ranks of Forces allied with India in unification;

(8) any driver of automobile.

R.242 Manner of realising licence fees for country liquors and hemp drugs

The fees for licenses for the retail vend of outstill liquors, country spirit, and fermented tari, shall be paid as follows :

Two months, fees on the date of auction sale, one month’s fee on the date on which the terms of the licence begins, and one month’s fee on the first day of every succeeding month, until the total fee due for the licence has been realised :

Security deposit for country spirit and ganja licences.—Provided that in the case of country liquor shops settled on the vend fee system, the vend fee shall be paid at the time of issue along with duty, each vendor will required to deposit at the item of settlement an amount equal to 15 days, vend fee on the estimated consumption of the shop as security.

The security will be liable to be forfeited should the vendor not keep a sufficient stock of the intoxicant in his shop or infringe any of the Excise Rules, or conditions of the licence in

R.243 .

Licence fees shall be levied for the sale of foreign liquor “wholesale” and “retail” as follows :

Wholesale Licence

Fees for wholesale foreign liquor licences.—The holder of a licence for sale of foreign liquor to the trade shall pay in advance an annual fee of Rs. 60,000 and the gallon age fee at the following rates on sales to the public in excess of the limit of sale by retail:

The gallon age fees shall be assessed on the actual sales of the preceding month and shall be payable by the 15th of the month of which the sales relate. In case of new licence, however, an amount calculated on the estimated sales of one month will be realised in advance as the first month’s licence fees, which will be adjusted at the close of the month, i.e. if there be any excess after deducting the licence fees on actual consumption from the advance realised it will be adjusted towards the licence fees due for the follo

R.244 Annual fees for foreign liquor retail “Off” and “On” licences

A holder of a licence mentioned in column  one of the following table shall pay in advance an annual lump fee mentioned in column two thereof :

TABLE I

The holder of a licence for the sale of foreign liquor under items (1) to (13) of Table I above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sales of India-made liquor during the previous month at the rates prescribed in the following table :

R.246 Security deposit

In addition to annual and monthly fees prescribed in Tables 1, II-A and II-B of the foregoing rules, an advance deposit equivalent to licence fee calculated on the estimated sales of one month shall be realised from the holders, of licences for the retail sale of foreign liquor under items (1) to (13) of the Table I, as security deposit before the commencement of the licences for the due observance of the conditions and term of the licence. The amount of security will be subject to revision on the basis of the actual sales in the first two months, by the District Collector. The security will be liable to be forfeited for the mismanagement of the shop or breach of any of the conditions of the licence or infringement of any of the Excise Rules, in addition to any other penalty prescribed by the rules. If not forfeited, the security deposit will be refunded towards the end of the year or transferred at his request to any other licensees.

R.247 Fees for temporary bar licence

(1) Temporary bar licences for theatres, cinemas, race meets, social gatherings and other places of amusement may be granted on payment of a fee of Rs. 5 per diem up to 11 p.m. After 11 p.m. and up to 1 a.m. the fee shall be Rs. 10 per diem. Such fee shall be payable in advance.

(2) If such a licence is required for a performance held for bona fide charitable purpose the Commissioner of Excise may authorise the grant either free of fee or at a reduced fee.

R.248 Fees for late closing licence

(1) The fees for late closing licences granted to licensed hotels and restaurants including bars attached thereto shall be levied according to the following scales : Rs.

Up to 12 midnight............... 25

Up to 1 a.m.................... 40

Uptol.30a.rn................. 50

(2) The fees prescribed above are monthly and shall be payable monthly in advance. Such fees shall be in addition to the fees payable under Rules 244 to 245.

R.249 Fees for temporary late closing licence

The fees for a temporary late closing licence shall be Rs. 10 per diem and shall be payable in advance.

The hour up to which liquor may be sold under the licence will be stated in the licence and will ordinarily be not later than 1.30 a.m. but a later hour may be fixed with the sanction of the Excise Commissioner.

R.250 Fees for sale by Co-operative Society

The fee for a licence for the sale for foreign liquor by a Co-operative Society or an Association shall be determined in each case by the Excise Commissioner or the District Collector.

R.251 Fees for canteen tenant licence

The fees for a licence for the sale of foreign liquor under the canteen tenant system shall be Rs. 24 per annum when the licence is for the supply of such liquor to regiments and Rs. 12 per annum in the case of smaller units. Such fees shall be payable annually in advance :

Provided that in any special case such a licence may, with the sanction of the Provincial Government or the Governor of Assam, as the case may be, be granted free of fee.

R.252 Fees for a licence to compound, blend, reduce or bottle foreign liquor

(1) The fee for a licence to compound and blend foreign liquor shall be Rs. 250 to Rs. 500 per annum as fixed by the Excise Commissioner with reference to each case, payable in advance.

(2) The fee for a licence to reduce and bottle foreign liquor for sale shall be Rs. 50 per annum payable in advance.

R.253 Fees for wholesale vend of denatured spirit

The holder of a licence for the wholesale of denatured spirit shall pay in advance an annual fee for services rendered on the basis of the quantity of denatured spirit sold during the previous twelve months at the rate mentioned against each in the following table :TABLE

R.256 .

Fees for a licence for retail sale of rectified spirit.—The fee for a licence issued to chemists and druggists and other firms or persons approved by the Collector for retail sale of pure rectified spirit (including absolute alcohol) for medicinal, industrial or scientific purposes shall be Rs. 10 per annum, payable in advance.

R.257 Licence fees for the sale of medicated wines by chemists, druggists, apothecaries or keepers of dispensaries

The fee for a licence granted to chemists, druggists apothecaries or keepers of dispensaries for sale of medicated wines and similar preparations mentioned in Order 35 (5) shall be Rs. 20 per annum and shall be payable in advance. In addition to the annual lump fee, a fee of annas four per quart bottle shall be levied on the basis of sales of such wines during the previous month and shall be payable by the 15th of the month following the month to which the sales relate.

R.258 Licence fees for the sale of medicated wines by a licensee dealer

The fee for a licence for the sale of medicated wines and similar preparations mentioned in Order 35 (5) by licensed dealer shall be Rs. 50 per annum and shall be payable in advance. In addition to the annual lump fee, a fee of annas four per quarter bottle shall be levied on the basis of sales of such wines during the previous month and shall be payable by the 15th of the month following the month to which the sales relate.

R.259 Fees for sale of-medicated and still wines by foreign liquor “Off” licences

A fee of annas eight per quart bottle shall be levied on the sales of medicated wines and similar preparations mentioned in Order 35(5) and of wines with added principles classified as still wines, by the holders of wholesale and retail foreign ‘Off Licences,. Such fees shall be calculated on the actual sales of the previous month and shall be payable by the 15th of the month following the month to which the sales relate.

R.260 Fees for a licence to manufactured perfumes and toilet preparations

The fee for a licence for the manufacture of perfumes and toilet preparations only for or with duty paid plain foreign spirit shall be Rs. 10 per annum, payable in advance.

Other Licences

R.261 Fees for a Bhang licence for medicinal purposes

The fee for a licence for the possession of duty paid Bhang for the manufacture of bona fide medicinal preparations the therefrom and for the possession and sale of bona fide medicinal preparations of bhang to his own patient for bona fide medicinal purposes by a medical practitioner, chemist, druggist, Kaviraj or Hakim shall be Rs. 3 per annum, payable in advance.

R.262 Fees for temporary fair licence

The fee for a temporary licence for the vend of an intoxicant other than foreign liquor at fairs shall be fixed by auction or by tender system and shall be paid in advance.

R.263 Auctioneer’s licence

Auctioneer’s licence will be granted at an annual fee of Rs. 5, payable in advance. The following are the more important provisions of this licence :

(a) Liberty to give sample bottles in respect of all consignments, whether trade consignments or the property of private persons, in order that intending purchaser may have the opportunity of testing high class wines and spirits at their own houses before the auction sale.

(b) Authority to sell wines, spirits and beer in less quantities than whole dozens of each description in the case of sales by auction of the property of private parties or estates or of trade consignments which are alleged or otherwise unmerchantable.

(c) Authority to sell by auction at places other than that specified in the licence, viz. at any private residence at which the licensee may hold an auction.

R.263-A Procedure for payment of composition money to non-Abkar

The Superintendent of Excise or Sub-Divisional Officer in a sub-division who will receive composition money from non- Abkar accused will write the cheque book and make over the composition money to the Excise Head Clerk or the Excise Clerk in a sub-division for payment to the Treasury under the Head “Excise Miscellaneous”. The Superintendent of Excise or the Sub- Divisional Officer will keep the counterfoil of the cheque book with the record of case compounded. The Excise Head Clerk or the Excise Clerk will grant receipt to the accused showing the receipt of the sum compounded and after each credit into the Treasury the Excise Head Clerk or the Excise Clerk will put the Register of “Excise Cases compounded” after making necessary entries therein to the Superintendent of Excise or other Sub-Divisional Officer who will put up his signature in the Register after check with relevant receipts and challans.

R.264 Fees for certain passes

(i) A fee of Rs. 2 payable in advance, shall be charged for each pass for the wholesale import of charas or for the wholesale import or transport of ganja or bhang and for each extension of the period of such passes.

(ii) A pass fee at the rate of Rupees two per litre payable in advance shall be charged for services rendered for the issue of passes for import into Assam of denatured spirit in accordance with Rule 23 of these rules. The same rates of pass fees shall also be levied for the services rendered for issue of pass for transport of denatured spirit manufactured in Assam.

(iii) Fees for issue of passes for the import by private individuals of “India-made or overseas foreign liquor shall be charged at the rates prescribed in Rules 3 and 21 respectively of these rules.

(iv) No fee is chargeable for passes for the import, expert or transport of any other intoxicant.

R.265 Manner of payment of licence fees

All payments of licence fees shall be made by the licenses into the local treasuries either by direct payments or by postal money order without the intervention of Excise Officers.

R.266 Certain licences exempt from fees

No fees are chargeable in res of a licence to—

(a) store country liquor in a Government warehouse under the contract supply system, or

(b) store ganja in a Government or private warehouse.

Time, place and manner of payment of duty

R.267 Duty to be paid before removal unless bond executed

The duty imposed on—

(i) foreign liquor and country spirit—

(a) imported under bond, or

(b) manufactured in a distillery and stored in an Excise warehouse; ..

(ii) Ganja imported under bond and stored in an Excise warehouse,

(iii) Bhang, imported under bond and stored in an Excise warehouse,

shall be paid before removal from the distillery or Excise warehouse unless a bond has been executed for such payment or unless a pass granted by the Collector for supply of country spirit by the holders of canteen licences.

R.268 Payment of duty on ganja exported to Manipur

The duty imposed on ganja exported to Manipur shall be paid before issue of such ganja from the Excise warehouse where it is stored.

R.269 Payment of duty on charas

Half of the duty imposed on charas to be imported shall be paid at the time of application to the Collector and half after examination in the importing district and before it is made over to the importer for sale.

R.270 Place and manner of payment of duty

When the duty on an intoxicant is to be paid before removal from a distillery or Excise warehouse the payment must be made into the local treasury, or a treasury approved by the Collector of the district in which such intoxicant is to be sold or consumed, either by direct payment or by money order. Advance deposits on account of duty may also be made with the permission of the Collector.

R.271 Manner of keeping accounts under the canteen and lessee- manager systems

A detailed account of demand and collection of the amount due from the lessees under the canteen or lessee- manager system shall be maintained in the district or Sub- divisional Excise Office in the prescribed form. Immediately after the last day of each month, the Excise clerk shall submit the register of accounts to the officer-in-charge of Excise. Great case shall be taken to ensure the correctness of the figures of issues and the amount due from the licensees. The Excise Superintendent! at Sadar and the sub-divisional Officer in the sub-division shall, as soon as possible, after the 1st week of each month, examine the accounts and certify the correctness of the same and take immediate action for the prompt realisation to dues if not paid by the 7th of the month.

R.272 .

(1) Licences for wholesale vend of foreign liquor to retail vendors and to public in excess of the limit sale by retail shall be granted by the District Collectors with the previous sanction of the State Government.

(2) Subject to Rule 189 licences for retail sale of foreign liquor for consumption on or off the vendor’s premises shall be granted by the District Collector with the previous sanction of the State Government.

R.273 .

(1) Applications for wholesale or for retail vend of foreign liquor shall be made to the State Government in prescribed form.

(2) Licences for the wholesale vend of foreign liquor or retail sale of foreign liquor ‘off the premises be granted for a period of three consecutive years :

Provided that no person who held any such licence for a period of twenty-five consecutive years or more shall be eligible to get any such licence:

Provided further that the Government may renew such licence for another term of three years subject to a maximum of two such renewals.

(3) Licences for retail vend of foreign liquor ‘on’ the vendor’s premises shall always be for one year subject to renewal on year to year basis if there is nothing adverse against the licensees.

(4) Application for any foreign liquor licence shall be in the prescribed form.

Hotel licences, permitting the retail sale of foreign liquor for consumption ‘on’ the premises shall be granted by the District Collector with the previous sanction of the State Government on fees prescribed in Rules 244 and 245 of these rules for hotels possessing bonafide residential accommodation. Sales under sublicenses shall be confined to persons actually residing in the hotel for their use and to persons taking meals therein.

R.275 Restaurant licences

Restaurant licences may be granted by the Collector with the previous sanction of the State Government on fees prescribed in Rules 244 and 245 of these rules for bona fide restaurants in which meals are provided but there is no sleeping accommodation for visitors, permitting retail sale of foreign liquor for consumption on the premises to persons taking meal in the restaurants.

R.276 Bar and restaurant licences in hotels

Any holder of a hotel licence desirous of setting up and maintaining a bar or bars or opening a restaurant in connection with a hotel, should apply to the Collector for a separate licence for such bar or restoration. He should submit with his application a ground plan of the premises, specially indicating the room or rooms intended to be used for the purpose of the bar or restaurant. If the Collector approves of the proposed arrangement for the bar or restaurant, a separate bar or restaurant licence may be granted to the applicant with the previous sanction of the State Government.

R.277 Bar and hotel licences for restaurant

In the same manner the holder of a restaurant licence may apply for and obtain a hotel licence in addition to his restaurant licence on providing suitable accommodation for lodgers. A bar licence may similarly be obtained. Ground-plans of the portions of the premises set apart for purposes of the hotel, restaurant or bar should be submitted by the applicant for approval by the Collector before any such licence is granted. A bar or restaurant licence shall cover the sale of liquor only in the room or rooms specified in the licence.

R.278 Temporary bar licences

A temporary bar licence for theatres, cinemas, race-meets, social gatherings, fair and festivals and for other similar purposes may be granted by the Collector with the previous sanction of the State Government on payment of prescribed fee; provided that no such licence shall be granted” for a period exceeding three months at a time.

R.279 Railway refreshment room

Retail ‘on’ and ‘off licences.—’On’ licences for the supply of foreign liquor for consumption on the premises in Railway refreshment room to bona fide passengers and other persons having meals in such rooms shall be granted by the District Collector with the previous sanction of the State Government on fees prescribed in Rules 244 and 245 of these rules. A separate ‘off licence for the privilege of selling liquor to bona fide railway passengers and members of the Railway staff for consumption off the premises ^ shall be required and may be granted by the District Collector with he previous sanction of the State Government on fees prescribed in Rules 244 and 245 of these rules.

R.280 Steamer, dining car or kitchen car retail ‘on’ licences

’On’ licences for the supply of foreign liquor for consumption during the course of their journey by bona fide travellers by rail or steamer shall be granted by the State Government on fees prescribed in Rules 244 and 245 of these rules. Licence granted under these rules may cover any of the following classes of vehicles or transport:

(i) Steamers or other vessels employed in traffic in inland waterways;

(ii) Railway dining cars, i.e., cars in which meals are served to passengers;

(iii) Railway kitchen cars, i.e., cars in which food is prepared but served to passengers in their compartments.

R.281 Dak Bungalows retail ‘on’ Licences

Dak bungalow licences may be granted by the Collector, with the previous sanction of the State Government, to dak bungalow khansamas on fees prescribed in Rules 244 and 245 supra. They cover retail sale of foreign liquor for consumption on the premises only to bona fide occupants of the dak bungalow.

R.282 Retail “on” and “off” licence for clubs

Licence for the sale of foreign liquor by any club including a proprietary club, the profits of which are divisible among the shareholders of members for consumption “on” or “off” the premises shall be granted by the Collector with the previous sanction of the State Government on fees prescribe in Rules 244 and 245 of these rules.

R.283 Licence for sale by Co-operative Society

Licence for the sale of foreign liquor by a Co-operative or Association shall be granted by the Collector on fees to be fixed in each case by the State Government.

R.284 Canteen tenant licences

Canteen tenant licences may be granted by the Collector, with the previous sanction of the State Government, for the retail sale of foreign liquor under the Military “Canteen” system on payment of fees as prescribed in Rule 251 of these rules or free of fees.

R.285 Late closing licences

(1) The Collector may grant a late closing licence to the holder of a hotel or restaurant licence desirous of keeping his hotel or restaurant or bar open to a late hour than 10 p.m. on payment of the fees prescribed in Rule 248 of these rules.

(2) The Controller may grant a temporary late closing licence to the holder of any hotel or restaurant licence on the occasion of festivals on payment of a fee of Rs. 10 per diem according to Rule 249 of these rules permitting him to make sales up to an hour not later than 1.30 a.m. but a later hour may be fixed with the sanction of the State Government.

R.286 .

Licences mentioned in the foregoing rules from 274 to 285 shall be granted by the Collector with the previous sanction of the State Government.

Rectified Spirit

R.287 .

(a) The Collector may grant licences with the previous sanction of the Excise Commissioner for the retail sale of rectified spirit (including absolute alcohol) only to approved chemists or druggists or approved firms or approved persons and only for bona fide medicinal, industrial or scientific purposes on payment of the fee prescribed in Rule 256 supra.

(b) Licences for the use in the manufacture of drugs, medicines or chemicals of pure rectified spirit manufactured in India will be issued free of charge to manufacturing chemists approved by the District Collector with the previous sanction of the Excise Commissioner.

Denatured Spirit

R.288 .

Licences for the wholesale vend of denatured spirit shall be granted by the Collector on payment of fees prescribed in Rule 253 of these rules with the previous sanction of the Excise Commissioner.

R.289 .

Licences for retail sale of denatured spirit shall be granted by the Collector on payment of fees prescribed in Rule 254 of these rules, with the previous sanction of the Excise Commissioner.

A retail licensee of such spirit shall not possess more than 273 litres at a time.

R.290 .

Licences for possession of denatured spirit for domestic or business purposes, in excess of the quantity fixed as the limit of private possession, shall be granted and issued by the Collector with the previous sanction of the Excise Commissioner on payment of the fee Prescribe in Rule 255 supra for possession of such quantity as may be specified in each case by the Collector.

Medicated Wines

R.291 Licence for sale of medicated wines by chemists, druggists, apothecaries or keepers of dispensaries

Licences for sale of medicated wines and similar preparations mentioned in Order 35 (5) by chemists, druggists, apothecaries or keepers of dispensaries shall be granted by the Collector with the previous sanction of other State Government on payment of the fee prescribed in Rule 257 of these rules.

R.292 Licence for sale of medicated wines by a licensed dealer

Licenses for sale of medicated wines and similar preparations mentioned in Order 35 (5) by a licensed dealer shall be granted by the Collector with the previous sanction of the State Government on payment of the fee prescribed in Rule 258 of these rules.

Restrictions under which and conditions on which licences , permits and passes are granted

R.293 Licensees bound to observe excise laws, rules and conditions of licence

The holder of a licence, permit or pass shall be bound by the conditions thereof and shall observe 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, permit or pass 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.

R.294 Shop when to be opened

The term of the licence will ordinarily commence on the 1st April each year, and the licensee will be required to open his shop within fifteen days from that date, failing which the licence will be cancelled, the sum paid in advance or the security forfeited and the licence fee or the estimated vend fee for the month will be levied from the licensee, the Collector being at liberty to resettle the licence at one. In cases of hardship, where the delay may have arisen from causes beyond the licensee’s control, the Collector may, at his discretion, extend the time within which the shop may be opened. If a licensee is found to keep his shop habitually closed at intervals and thereby causes inconvenience to consumers, his licence may, after due warning and with the sanction of the Excise Commissioner, be cancelled, the advance deposit or security forfeited and the shop resettled under the usual conditions.

R.295 Return of time expired licences

The holder of a licence, permit or pass shall, on the expiry of his licence, permit or pass return the same to the officer who granted it or if the conditions thereof provide of its disposal in some other manner, shall dispose of it in accordance with such conditions.

No new should be granted to a previous licence holder until he has returned his time-expired or cancelled licence to the Collector or satisfied the Collector that he cannot do so.

R.296 Licensee to maintain adequate stock

Every licensee shall, in respect of any intoxicant which he is licensed to sell, meet the demand of every customer entitled to be served who tenders payment for what is required by him and he shall not permit the stock of such intoxicant fall below a minimum of six days average consumption. The Collector will fix the minimum with reference to the average daily consumption and the time required for replenishing stock from the nearest warehouse, and enter it in the licence.

R.297 Retail licensee of country spirit and ganja to report balance

Each retail vendor of country spirit or ganja should report to the District Collector or the Excise Superintendent on the 1st of each month the stock he has in hand.

R.298 Licensee has no legal claim for compensation for alleged loss

Subject to the provisions of Rule 332 of these rules, the holder of a licence shall have no legal claim against the State Government for compensation for any loss alleged to be due to a change during the currency of his licence in the conditions thereof or in the rate at which duty is charged on any intoxicant, or in any other matter connected with the Excise Administration, but in any case in which compensation is, on the merits of the case, equitably due for loss directly caused by such change. Such compensation may be paid to a licensee as the State Government may sanction; Provided that if during the term of licence the duty on the intoxicant the sale of which is covered by the licence be raised, and the licensee be not willing to pay the enhanced duty, it will be optional with the licensee to relinquish his licence and such relinquishment will not entail the forfeiture of the advance of deposit or security.

R.299 Vendors of foreign and country liquors and fermented tari forbidden to add noxicous substances

Licensed manufacturers and vendors of foreign liquor, country spirit or fermented tari are prohibited from mixing therewith any noxicous substance, such as Kuchila, aconite or dhatura or any objectionable article, such as tobacco, pepper or kerosene oil intended or likely to increase the intoxicating power of the liquor or to increase thirst.

R.300 Licensed vendors prohibited to adulterate or cause deterioration of intoxicants

No licensed wholesale or retail vendor shall wilfully adulterate or add anything to cause deterioration of any intoxicant sold or kept for sale by him. He shall not sell any intoxicant which he knows to have been adulterated or to have deteriorated and shall not store such intoxicant or permit such intoxicant to be stored on his premises.

R.301 Storage of water or any other liquor substance in sale room of country liquor, ganja and bhang prohibited

No retail licensee of country spirit, fermented tari, etc. shall store or keep or permit to be stored by such retail vendors water or any other liquid substance in the sale room of such intoxicant.

R.302 Prescribed strength of country spirit

Country spirit shall be supplied by licensed manufacturers or wholesale vendors thereof to licensed retail vendors of such spirit and sold by such retail vendors at the strengths of 30 degrees U.P. and 60 degree U.P.; provided that with the sanction of the State Government spirit of only one strength may be stoked and sold at any shop; provided also that supply at a strength not exceeding half a degree above or below the aforesaid strengths shall be deemed to be supplied at such strengths.

R.303 Limit of deficiency in strength of country spirit allowable

In areas in which an exclusive privilege of supplying country spirit to licensed retail vendors thereof has been granted, such spirit shall be sold at the strengths at which it is issued from the distillery or the warehouse, and shall not be reduced from such strengths by the addition of water, or by admixture with spirit of a lower strength or by any means whatsoever :

Provided that an allowance of one degree below the strengths at which such spirit shall have been issued form a warehouse may be made to licensed retail vendors to cover wastage for a storage of one week after issue and two degrees for more than a week.

R.304 Use of prescribed measures

(i) In areas in which the maintenance by licensed retail vendors of country spirit of standard dram measures has been prescribed, sales to consumers shall be made by means of such measures.

(ii) Short measure sale prohibited.—Whether standard dram measures, or any other measures prescribed the Collector are used, vendors shall give consumers correct measures of the liquor paid for and no short measures sale be resorted to.

R.305 Fixed retail prices of country spirit

The holder of a licence for the retail sale of country spirit shall not sell such spirit at prices higher or lower than those specified below :

Under ‘open sale’ system

#7;

#7;Quantity

#7;

#7; Fixed Price

30 U.P. 60 U.P.

#7;

#7;

Rs. a. p. Rs. a. p.

#7;

#7;1 dram

#7;

#7;0 69 0 3 9

#7;

#7;2 drams

#7;

#7;0 13 9 0 7 9

#7;

#7;3 drams

#7;1 46 0 11 6

#7;

#7;4 drams or one pint

The holder of a licence for the retail sale ganja shall not sell the drug at a price higher or lower than rupees two and ;ht annas per tola.

R.307 Minimum strengths for sale of whisky, brandy, rum and gin

Whisky, brandy and rum shall not be sold by a licensed vendor at a strength lower than 25 degrees under London Proof and gin shall not be sold at a strength lower than 35 degrees under London Proof.

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

(1) The holder of a licence • retail sale of foreign liquor for consumption whether ‘on’ or ‘off the premises shall not keep or sell such liquor in ‘quart’ bottles containing less than 22 ounces or in ‘pint’ bottles containing less than 11 ounces of such spirit or except in sealed and capsuled bottles having their seals and capsules intact.

(2) A bottle of such spirit purporting in the opinion of the District Collector to contain a reputed quart or a reputed pint respectively, shall, if it contains less than 25 ounces of whisky, brandy or rum or less than 24 ounces of gin in the case of reputed quart or less than 12-1/2 ounces of whisky, brandy or rum or less than 12 ounces of gin in the case of a reputed pint, bear a label showing in large letters and figures the minimum guaranteed quantity of its contents

(3) The holder of the licence shall not alter either the nature of the liquor or the labels under which

R.309 Foreign liquor licensee not to stock liquor declared unwholesome

No holder of a licence for the sale of foreign liquor shall maintain a stock of or sell any brand or class of foreign liquor which has been declared by the Excise Commissioner to be unwholesome or inferior.

R.310 Mixing any other spirit with denatured spirit prohibited

The holder of a licence for the sale of denatured spirits is prohibited from mixing such spirit with any other spirit, and is required before selling any denatured spirit to any purchaser to use all reasonable diligence to ascertain the quantity already in the purchaser’s possession, and shall not at one time sell to him more than one gallon, or such smaller quantity as together with what is or in good faith is believed to be in the purchaser’s possession will amount to one gallon; provided that the licensee may sell any quantity greater than one gallon to a person licensed to sell denatured spirit or to a person holding a licence authorising him to purchase a quantity greater than one gallon.

R.311 Minimum strength of denatured spirit

Denatured spirit shall not be possessed or sold by licensed vendor at strength lower than 50 degrees over London Proof

R.312 Entertainment or dance prohibited in premises for retail sale of foreign or country spirit

No licensed retail vendors of foreign or country liquor shall allow any professional entertainment or dance on or near their premises, or permit the playing of musical instrument or signing by professionals on such premises without the special sanction of the Collector in writing.

R.313 Prohibition of sale except for cash and of making free gifts

No holder of a licence for the retail sale of country liquor, ganja, bhang or charas and no holder of a licence for the retail sale of foreign liquor for consumption on the premises shall under such a licence sell such intoxicants on credit or receive any pledge for payment of the price thereof or anything but money in exchange therefore. He is also prohibited from making free gifts of such intoxicants :

Provided that the holder of a club or hotel licence may sell foreign liquor on credit under such a licence to bona fide members of the club or lodgers in the hotel.

R.314 Prohibition of sale of liquor of drunken person

Responsibility of liquor vendor for drunkenness.—The holder of a licence for the retail vend of foreign liquor or country spirit for consumption on or off the premises is prohibited from serving any drunken person with liquor or from permitting my such person to remain in his shop. He will further be held responsible for drunkenness and disorderly conduct causing scandal, nuisance or obstruction :hat occur in the neighbourhood of his shop on the part of persons who have purchased liquor at his shop, or of the others in company with such person.

R.315 Licensees prohibited from allowing bad character and prostitutes to resort to shops

The holder of a licence for the retail vend of intoxicant is prohibited from allowing persons of notoriously bad character to resort to his shop or from permitting two or more persons who have been convicted of a serious offence or who are reputed prostitutes to assemble in his shop whether !or the purpose of crime, prostitution or not. He is responsible to prevent drunkenness, gambling and disorderly conduct on his premises, and to give information to the nearest Magistrate or Police officer of any suspected person who may resort to his shop.

R.316 Sale allowed on licensed premises only

No licensee shall sell an intoxicant at any place other than on the premises specified in that behalf in his license.

R.317 When premises to be kept open or closed

Unless otherwise ordered by the State Government, premises licensed for the vend of an intoxicant nay be kept open or closed as stated in the following rules.

R.318 Hotels, restaurants, and bars

Premises licensed as hotels and restaurants and bars attached to such hotels and restaurants and also other premises licensed for ‘on’ sale of foreign liquor may be kept open for the sale of liquor from 7 a.m. to 10 p.m. but with the special permission of the Collector, such premises may be kept open up to 11 p.m. Under a separator late-closing licence, general or special, such premises may be kept open for sale of liquor up o later hour as stated in the licence but not later than 1.30 a.m.

R.319 Temporary bars

Licensed bars or theatres, cinemas, race-meets, social gatherings or other entertainments may be kept open during the hours of performance, rehearsal or entertainment, and not later than half an hour after the closure of such performance, rehearsal, or entertainment or 1.30 a.m. whichever 3 earlier.

R.320 Other premises

Premises other than those specified in Rules 318 and 319 supra and licensed for the wholesale or retail sale of foreign liquor or for the retail sale of country sprit, outs till spirit, tari, ganja or bhang shall be opened or closed at the following hours :

Opening Closing

hours hours

(a) Ganja,

(b) Bhang and

(i) From 16th March to 15 October 8 a.m. 8 p.m.

(c) Foreign liquor— wholesale and retail ‘off

(ii) From 16th October to 15th March 9 a.m. 7 p.m.

Provided that premises licensed for the retail ‘off sale of foreign liquor may, with the special sanction of the Collector, be kept open till 9 p.m.

Opening Closing

hours h

R.321 Certain premises exempted from time limit

The above Rules 318 to 320 do not apply to dak bungalows, non-proprietary clubs, dining cars, kitchen cars, railway refreshment rooms and steamers which are licensed for the retail vend of foreign liquor, and also to shops for the retail sale of denatured spirit, or to the premises of chemists of druggists who are licensed as such to sell medicated wines or rectified spirits.

R.322 Military canteen

Premises licensed for the retail vend of foreign liquor at a military canteen, established under the canteen system, shall remain open during such hours as may be prescribed by the officer in command of the regiment or units.

R.323 Closure of licensed premises on approach of loops

Premises licensed for the vend of country liquor and foreign liquor (except hotels, dak bungalows and restaurants) which are on the line of march of troops shall be closed on the requisition of the officer-in-command during the passage of Indian troops.

This rule may, if and when considered necessary be extended by the Collector to hotels, dak bungalows and restaurants so far as regards the sale of liquor therein is concerned.

R.324 Closure of licensed premises on occurrence of riot

All licensees shall close their premises on the occurrence of a riot or disturbance in the neighbourhood.

R.324-A .

Notwithstanding anything contained in Rules 318, 319, 320, 321, 322 and 323, the State Government may declare any number of days in a year as ‘DRY DAYS’.

[Published in the Assam Gazette, Extraordinary, dated 1.6.1988 at p 415.]

R.325 Premises regarding foreign liquor

Premises (except hotels, restaurants, clubs, dak bungalows and railways refreshment rooms) licensed for the vend of foreign liquor for consumption on the premises shall have all doors for admission of the public opening only on to a public road. Such premises must be so constructed that the interior thereof, where sales are effected, may be visible from the doorway. The sale rooms shall be well lighted. Private rooms for. the sale of such liquor or spirit, where such are specially permitted by the Collector, must also be visible from the doorway.

R.326 Premises regarding country liquor, ganja and bhang

Premises licensed for the vend of country liquor, ganja or Bhang shall have at least one door on the front wall. Such premises must be so constructed and fitted with one or more sale-windows of size not smaller than 2 feet in width by 2-1/2 feet in height, that the interior thereof, where sales are effected may be visible from outside. The sale room shall be well-lighted effected may be visible from outside. The sale room shall be well-lighted and the actual weighing or measuring of intoxicants, shall be in full view of the customers.

R.327 Premises supplied by Government must be used

Where premises have been specially provided by the State Government, for any shop the licensee shall be bound to carry on his business in such premises and to pay to the said Government in addition to his licence fee, such rent for the premises as may be demanded by the Collector.

R.328 Sign boards

Except in the case of hotels, restaurants, clubs, dak bungalows, railway refreshment rooms, dining cars, kitchen-cars, and steamers, and the premises of chemists or druggists holding excise licences or permits, there shall be fixed in a prominent position at the entrance of all premises licensed for the retail vend of any intoxicant, a sign board showing in large characters the intoxicants sold therein, the name of the vendor, the period of currency of the licence, and in the case of country spirit shops the strengths, if any, prescribed for retail vend and in the case of country spirit, ganja and bhang shops the current retail prices.

R.329 Accounts to be maintained by licensees

(i) Unless otherwise ordered by the Excise Commissioner in any particular case, regular and accurate accounts shall be maintained by all persons holding licences for the manufacture or vend of any intoxicant, and by manufacturing chemists licensed to use in the manufacture of drugs, medicines or chemicals, rectified spirit manufactured in British India, except persons holding licences for the manufacture or sale of fermented tari.

(ii) Such accounts shall be written up as soon as the transactions for each day have been closed.

(iii) The accounts shall be preserved for one year after the period covered by the licence and shall be produced when called for by an Excise Officer not below the rank of sub- Inspector.

R.330 Form of accounts prescribed

The daily accounts of transactions which holders of licences for the sale of any intoxicants are required to keep up shall be maintained in the prescribed forms of account books, which may be obtained at Sadar and Sub-divisional Excise Offices. The accounts may be kept in English, Bengali, or Assamese as may be most convenient to the vendor.

R.331 Licensee to assist in stock taking

Every licensee who is required by Rule 330 above to keep accounts shall, when required by an Excise Officer of or above the rank of Sub-Inspector assist him by a sufficient number of servants tin taking account of his stock.

R.332 Payment of compensation for closure of shops

(1) When any shop for the vend of any intoxicant is closed under Section 52 of the Act for the preservation of the public peace or under, Rule 323 of these rules on account of the march of troops, compensation for such closure may be paid to the licensee as stated below :

(i) The compensation will be paid by the Collector with the previous sanction of the Excise Commissioner.

(ii) No compensation shall be paid when a shop remains closed for less than six hours. Closure for six hours or more shall be held to be a closure for the whole day.

(iii) When a shop, licensed for the vend of an intoxicant upon which no duty is imposed under Chapter V of the Act, is closed, the compensation shall be calculated on the monthly fee payable for the licences and shall be a sum equivalent to the amount payable for the licences for the days during which the shop remains closed plus 10 per cent of that account f

R.333 Excise Commissioner’s power to appoint, promote, transfer, grant leave and punish certain Excise Officers

The power to appoint, promote, transfer, grant leave and to suspend, reduce, dismiss or otherwise punish officers of the Excise Department of and below the ranks of Excise Inspector shall rest with the Excise Commissioner.

R.334 Excise Commissioner’s power to grant leave to Superintendents

The Commissioner of Excise is empowered to sanction leave for a period not exceeding one month to a Superintendent of Excise ; provided he is able to make arrangements for carrying on the absentee’s work during the leave without asking for extra officer. The notification granting such leave should published in the Gazette over the signature of the Excise Commissioner and a copy sent to the Provincial Government for information.

R.335 Excise Commissioner empowered to sanction temporary person in the special branch in addition to sanctioned staff

The Excise Commissioner is also empowered to sanction two temporary peons on the minimum of the sanctioned rate of pay of peons in the Excise Department for a period not exceeding one year at a time, subject to budget provisions for an Inspector or Sub-Inspector, of Excise posted to the special branch for employment in detective duties in addition to the number of officers for whom such peons are provided in the sanctioned staff of peon the special branch : provided that such appointments shall be dispensed with immediately after the transfer of the officer for whom they were made.

R.336 District Collector’s and Deputy Commissioner’s of Excise powers to appoint, promote, transfer, grant leave and punish certain Excise Officers

The Excise Commissioner has delegated to—

(1) District Collector—

his powers to appoint and grant leave, and to suspend, reduce, remove, dismiss or otherwise punish Excise Jamadars, peons and clerks;

(2) Deputy Excise Commissioner of Excise—

(a) his power to appoint peons and transfer and grant leave to Excise Jamadars and peons of the Special Branch; and

(b) his power to suspend, reduce, dismiss or otherwise punish Excise peons of the Special Branch.

R.337 Deputy Commissioners empowered to sanction temporary peons in the district in addition to sanctioned staff

Deputy Commissioners are empowered to sanction two temporary peons on the minimum of the sanctioned rate of pay of peons in the Excise Department for a period not exceeding one year at a time, subject to budget provision, for an Inspector or a Sub-Inspector of Excise posted to a district for employment in detective or district duties in addition to the number of officers for whom such peons are provided in the sanctioned staff of peons of the district: provided that such appointments shall be dispensed with immediately after the transfer of the officer for whom they were made.

R.338 Delegation of powers of a District Collector to a Superintendent of Excise

The District Collector has delegated to the Superintendent of Excise—

(a) his power to appoint peons and transfers and grant leave to Excise Jamadars and peons; and

(b) his power to suspend, reduce, dismiss or otherwise punish Excise peons.

R.339 .

An appeal against the order of the Excise Commissioner, a District Collector, a Collector other than a District Collector shall lie to the Assam Board of Revenue.

R.340 .

Every memorandum of appeal must be presented within one month from the date of the order appealed against; provided the time required for obtaining a copy of the order shall be excluded from the calculation of the period of one month.

R.341 .

(1) Every memorandum of appeal shall be accompanied by a certified copy of the order appealed against, unless the omission to produce such a copy is explained to the satisfaction of the Appellate Authority.

(2) Every memorandum of appeal shall be accompanied with such fee or Court-fee stamp as may b specified from time to time by the Assam Board of Revenue.

R.342 .

The Assam Board of Revenue while entertaining the appeal may stay execution of the order appealed against and pass such interim order as it may consider expedient.

R.343 .

In hearing appeal the Assam Board of Revenue may call for the concerned proceedings held by any of the Officers as mentioned in the Rule 339 above and pass such order or orders thereon as it thinks fit.

R.343-A .

Notwithstanding anything contained in the Rules 340, 341 and 342 of the said rules, the State Government or the Assam Board of Revenue, as the case may be, may prescribe under Sections 12 and 13 of the Assam Board of Revenue Act, 1962 (Assam Act No. 21 of 1962), the procedure or the manner in which appeal may be preferred before the Assam Board of Revenue and disposed of by the Assam Board of Revenue.

R.344 .

[Deleted.]

R.345 .

[Deleted]

R.346 Sale by one vendor to another vendor

A person who has been a licensed vendor may, on the expiration of the licence, and with the sanction of the Collector, sell wholesale to the succeeding vendor any intoxicant not exceeding 15 days salable stock over the prescribed minimum which he is authorised under the conditions of his licence to sell and of which he has been lawfully in possession :

Provided that the Collector shall have the power to dispose of any stock of country spirit not taken over by succeeding vendor:

Provided that the intoxicant is fit for use and, in the case of country spirit, that it is within the limits of strength fixed for retail sale:

Provided further that, if the Collector considers that the intoxicant or any part thereof is unfit for use or has otherwise deteriorated so as to be unsaleable, he shall cause the same to be destroyed without any compensation being claimable by the former licensed vendor.

R.346-A .

All disputes about the price, quantity, premises and accessories to be taken over by the incoming lessee shall be decided by the Collector.

R.347 Destruction of ganja or bhang in a warehouse

Ganja or bhang stored in a warehouse and deemed by the Collector to be unfit for use shall be destroyed at the end of the year after the annual stock taking and closure of accounts :

Provided that the refuse of ganja may be destroyed on or before the 30th September, in warehouses approved by the Excise Commissioner, if found necessary.

R.348 Disposal of unsuitable spirit in distillery or warehouse

If spirit manufactured in a distillery or stored in a warehouse is found to be of inferior quality or otherwise unsuitable for the purpose for which it was made or stored, it may be rejected and destroyed, or otherwise dealt with under the orders of the Excise Commissioner.

If the officer-in-charge of a distillery or warehouse (if he is not a Superintendent of Excise) considers that the sprite to be issued is bad and unsuitable, he should at once report the matter to the Superintendent of Excise who may, pending order o the Excise Commissioner, stop its issue and ask the officer to send samples of such spirit for analysis without delay.

R.349 Destruction of intoxicant unfit for the use on vendor’s premises

Any intoxicant kept on the premises of a vendor licensed to sell such intoxicant and found after necessary examination to be unfit for human consumption may be destroyed under orders of the Collector.

(5) Disposal of things confiscated

R.350 Magistrate to make confiscated articles over to Collector

When in any case a Magistrate orders the confiscation of anything under Section 69(1) of the Act, such thing shall be made over to the Collector for disposal.

R.351 Method of disposal of things confiscated

The disposal of things confiscated by order of a Magistrate or of a Collector shall be regulated as stated in the following rules.

R.352 Disposal of things confiscated to be deferred till period of appeal has expired except in certain cases

The sale or other disposal of things confiscated under the Act shall 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 :

Provided—

(1) that the sale of any animal or other thing ordered to be confiscated shall not be so deferred unless the owner or his agent deposits with the Collector or Sub-divisional Officer, as the case may be, such sum as that officer may consider to be required and to be sufficient for the keep or safe custody of such animal or other thing, pending the result of such appeal; and

(2) that if the thing be of a perishable nature it may be sold immediately,.

R.353 Disposal of things confiscated if/when order is reversed

(1) If any order of confiscation of anything be reversed on appeal such thing, or the sale -proceeds thereof and the amount, if any, deposited for the keep or safe custody of such thing shall be at once returned to the owner thereof, or his agent, under the order of the Collector or Sub-divisional Officer, as the case may be.

(2) If no one appears within two months from the order on appeal to receive the thing confiscated, the sale-process or the amount, if any, deposited, such thing, sale proceeds or amount shall be forfeited to the Crown.

R.354 Disposal of confiscated foreign liquor tari and pachwai

Confiscated foreign liquor, if found fit for human consumption, shall be sold by auction. Confiscated tari and pachwai shall be destroyed.

R.355 Country spirit, ganja, bhang and charas

Confiscated country spirit, ganja, bhang and charas, if found fit for human consumption, shall be sold by auction subject to a reserved price which shall be equal to the amount of duty leviable on the articles in the place in which the sale takes place.

R.356 Other intoxicants

Confiscated intoxicants other than those referred to in Rules 354 and 355 shall be sold by auction to the highest bidder.

R.357 Confiscated articles to be sold to licensed vendors or destroyed

Any confiscated article referred to in Rules 354 to 356, should be sold only to a licensed vendor of such article. If no bid be available from such a vendor, it shall be destroyed forthwith.

R.358 Disposal of things confiscated other than intoxicants

When the article confiscated under Section 68 (c) or (d) of the Act is not an intoxicant, it shall be disposed of as follows :

(i) When such article, in the opinion of the Collector, does not exceed Rs. 1,000 in value, it may be sold by the Collector to the highest bidder or in his discretion released on payment of such sum as he may think fit or, with the sanction of the Excise Commissioner, retained for the use of the Excise Department.

(ii) When such article, in the opinion of the Collector, exceeds Rs. 1,000 in value, it shall be disposed of at the discretion of the Excise Commissioner, who may in special cases refer the matter to the Provincial Government or the Governor of Assam as the case may be, for order.

(6) Grant of expenses to witnesses

R.359 Expenses to witnesses

Expenses to witnesses appearing under summons or produced before any court or Collector in Excise cases, may be granted by such Court or Collector in accordance with the rules made by the Provincial Government or the Governor of Assam for the grant of expenses to witnesses in criminal cases.

(7) Summoning witness from a distance

R.360 Summoning of witnesses

No Excise officer empowered under Section 42 (2) of the Act shall summon any person to appear before him at a greater distance than forty miles from the actual place of residence of such person.

(8) Rewards

R.361 Grant of rewards

Rewards may be granted by the District Collector or the Excise Commissioner to persons contributing to the prevention of offences under the Eastern Bengal and Assam Excise Act, 1910 or to the detection or conviction of offenders against the Act, subject to such instructions as may be issued by the Provincial Government or the Governor of Assam, as the case may be, from time to time.