BOARDS EXCISE RULES, 1965
(1) These rules may be called the Boards Excise Rules, 1965.
(2) They shall come into force at once.
In these rules, unless the context otherwise requires,-
(1) Act" means the Bihar and Orissa Excise Act, 1915 ;
(2) Alcohol" means ethyl alcohol of any strength and purity having the chemical composition C2 H2 OH;
(3) Compounding" means the artificial preparation of foreign liquor by the addition to imported or locally made spirit of flavouring or colouring matter or both;
(4) "Fermentation" means the natural or artificial change which produces alcohol or aids production of alcohol;
(5) "Form" means a form as prescribed in the Appendix to these rules;
(6) Kharian" means the enclosed place, within or attached to a field, in which Ganja or Bhang is processed and s
Distilleries may be opened 2[* * *] for all or any of the following purposes :
(1) manufacture and supply of country spirit.
(2) manufacture and supply of foreign liquor.
(3) manufacture and supply of spirit for the manufacture of chemicals and medicated articles, etc., or for other industrial purposes.
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2. Omitted vide Orissa Gazette Ext. Part III/1968.
(1) Any person desiring to obtain a licence to work a distillery at any place within the State of Orissa may, in response to the notice to be issued by the Commissioner, 3[or otherwise] apply in writing to the Commissioner for the grant of a licence,
(2) The application shall, besides such other particulars as my be required in the said notice contain the following :
(a) the name and address (local and permanent) of the person applying (in case of a firm, the name of the firm and of every partner thereof and in case of a company, the registered name and other particulars thereof) ;
(b) the purpose for which the distillery is proposed to be opened. specifying in detail the nature of the business which the applicant desires to carry on therein;
(c) t
(1) After receipt of the application and after consultation with the Collector of the district, in which the distillery is proposed to be opened, regarding the suitability of the site and of the existing building, if any, for the purpose, as well as on any other points, and on receipt of the Collectors opinion, and after such further inquiry as he may think fit, the Commissioner shall decide under Section 15, subject to the provisions of Section, 22, whether the licence for establishing the distillery schedule be granted.
(2) If the Commissioner sanctions the establishment of a distillery. He shall so inform the Collector of the district, in which the distillery is to be opened, and the applicant directing him to make arrangements for the construction of the distillery, if such construction is necessary.
(3) Upon completion, if necess
(1) Before the licence to work the distillery is granted by the Collector the applicant shall execute a bond in the prescribed form pledging the premises, stills, all apparatus and utensils employed in the manufacture and/or supply of spirit for the due discharge of all payments which may become due to Government ; of in lieu of executing such a bond the applicant may deposit Government promissory notes of such value as the Commissioner may direct.
(2) In addition to the requirement under Sub-rule (1), the Collector shall also at the same time ensure that the applicant executes a written agreement agreeing to such terms and conditions as he may be called upon at the time by the Commissioner to guarantee the manufacture and supply of the required type, quality and quantity of spirit.
(3) On execution of the bond and the written instrume
Every proprietor or manager of a licensed distillery shall give at least fifteen days notice in writing to the Collector of the date on which he proposes to commence working the distillery and at least one months notice before he ceases to work it.
No country spirit other than distillery liquor shall be sold in any area or areas which the Board may notify from time to time to be distillery area.
(1) Distillers shall so arrange their stills that spirit shall discharge into closed and locked receivers of such pattern that no spirit can be removed from them unless they are unlocked.
(2) Every pipe used for conveying spirit or feints shall be so fixed and placed that the officer-in-charge can examine it throughout its whole course.
(3) They shall also provide and maintain suitable and secured fastenings and Chubbs locks, or any other equally suitable locks of Indian make approved by the Commissioner, for all stills, spirit-receivers, fermentation rooms, store rooms, pipes, etc., to the satisfaction of the Commissioner, and the keys of all such locks shall be retained by the officer-in-charge.
(4) Distillers, it they so desire, may put their additional locks on all stills, receivers, et
(1) Spirit shall be stored in sound casks or vats and no cask or vat shall be used for storage of spirit, or for conveyance of spirit from the receivers to the store room, until it has been examined and registered by the officer-in-charge or by such other officer as the Collector may depute for the purpose.
(2) Each cask or vat shall be so placed as to admit of the contents being accurately gauged ; its internal parts must also be clearly visible and it shall also be fitted with a proper dipping for gauging.
(3) The distiller shall not cause or allow the dipping place or level of any vessel to be altered or any device to be used to deceive the officer-in-charge in taking the gauge of any vessel, or to prevent him from taking a true account of all wash or spirit in any vessel.
1[(4) All spir
(1) Government shall not be made responsible for the destruction, loss or damage by fire, theft or any other cause whatsoever, occurring to any spirit stored, received, gauged, weighed or verified in the distillery or warehouse.
(2) In case of fire or other accident in the distillery the officer-in-charge shall immediately attend to and open it at any hour of day or night.
The materials, of bases to be used in distilling country spirit shall only be of such descriptions as are generally approved of by the Commissioner and all materials used must be of good quality.
(2) No ingredients noxious to human health shall be added to, the spirit intended for human consumption.
(1) The distiller shall keep accurate and regular daily accounts showing :
(a) quantity and description of materials used,
(b) quantity of wash and of spirit manufactured,
(c) quantity of wash used,
(d) quantity of spirit passed out, and
(e) quantity of wash and of spirit in store.
(2) The quantity of spirit remaining in stork in each cask, vat or other receptacle shall be shown under Clause (e) Sub-rule (1).
(3) Such accounts shall be open at all times to inspection by the officer-in-charge, the Superintendent, the Deputy Commissioner or the Commissioner, or any other Excise Officer authorised for the purpose by t
Samples of materials used in distilleries for the manufacture of spirit and of spirit manufactured therefrom shall be sent to the Chemical Examiner for examination once in July and again in December, and at other times if required and the cost of despatch of the samples and also the prescribed fee for the examination shall be paid by the distiller.
The use of fire or of naked lights of any description in any room within the distillery or the warehouse in which spirit is manufactured, received, stored, issued or otherwise handled, is prohibited.
(2) Naked lights may, if necessary, be used in the laboratories attached to distilleries, provided such laboratories are quite separate, and at least 10 meters apart from rooms mentioned in Sub-rule (1).
With regard to further details of procedure relating to working in a distillery, the instructions at Chapters V to XI in the Technical Excise Manual prepared by Lt, Col. C. H. Bedford, so far as may be relevant, shall be followed.
(1) An account shall be taken of the distillers stock of spirit by the Superintendent at least once every quarter.
1[16. (1)(a) Wastage allowance up to a maximum 2% (two per cent) of all spirit in the process of re-distillation of Rectified Spirit shall be allowed.]
(2) The distiller shall pay to the Government duty at the rate prescribed by the State Government under Section 27 of the Act, on all spirit which may not be forthcoming in the stock-taking mentioned in Sub-rule (1) and for which he is unable to account to the satisfaction of the Commissioner, in excess of a wastage allowance of 1 ½ per cent calculated on the number of proof litres passed into the store room.
(3) Wastage for the purpose of collection of duty on the excess as aforesaid in Sub-rule (2) shall be calculated annually
(1) If any sacharine or other matter of such a nature as to obscure the indications of the hydrometer is introduced into spirit, duty shall be calculated on the quantity and strength of such spirit as ascertained before the introduction of such matter.
(2) No allowance shall be made for wastage in such spirit to which saccharine or other matter is added, after such addition and before removal from the distillery.
(3) All spirit referred to in Sub-rule (1) shall be kept in separate receptacle.
1[* * *]
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1. Deleted vide BOR Notfn. No. 6409 dated 1.10.1999.
Without prejudice to the procedure prescribed for recovery of dues by Section 93 of the Act, all sums due to Government may be recovered from the amount of deposit made by the distiller or by sale of the premises, stills, and other things pledged under the bond or the promissory notes mentioned in Rule 6.
On termination of the licence, either on account of expiry of the term of on account of cancellation or suspension of the licence, the Commissioner can take over, or permit the distillers successor to take the balance of liquor in the distillery at 20 per cent below the contract rate or may allow the distiller to remove all liquor remaining within the distillery on payment of full duty within a period of one month from the date of expiry of the licence for sale to licensed warehouses, and when in the latter case, the distiller fails to so remove the liquor, it shall be liable to forfeiture at the discretion of the Commissioner.
(1) All operations in a distillery, bottling Unit, brewery, which require the presence of an Excise Officer shall be stopped, subject to the provisions of this rule, on Sundays, other public holidays and specially declared holidays.
(2) The licensee of any distillery, bottling Unit or brewery shall also so arrange its operations that no Excise Officer or any of his employee need be on duty for more than eight hours per day which is prescribed as the scheduled hours of duty per shift.
(3) It if becomes necessary for the licensee to run the second shift of 8 (eight) hours, then he can do so only with the prior permission of the Excise Commissioner, Orissa.
(4) If the production unit will function more than one shift, additional staff shall be posted as would be determined by the Excise Commis
(1) For taking periodical stocks, the gauging of spirit in vats or casks may be done by diprod measurement, weighment of by such other method as may be prescribed by the Commissioner.
(2) Whenever by bung-rod measurement the deficiency in any cask is found to be excessive, the whole contents of the cask shall be promptly measured by litre measures and the actual deficiency accurately ascertained.
(1) It shall be the duty of the distiller to bring any breach of the excise, opium and allied laws, or of any rules made thereunder, committed by any person in his employ to the notice of the officer-in-charge of the distillery who shall report the matter to the Superintendent, and the Superintendent shall apprise the Collector of it.
(2) The distiller shall be bound to comply with the orders of the Collector passed on the report mentioned in Sub-rule (1).
The officer-in-charge may expel for some or all times, from the premises of the distillery warehouse, any person whom he finds to have committed, or to be committing, or about to commit, any breach of the excise, opium and allied laws or rules made thereunder or who is intoxicated or disorderly; and any such action taken by such officer shall be immediately reported by him to his official superior for approval or further inquiry as may be considered necessary in each case by such official superior.
(1) Distillers who desire to manufacture foreign liquor for sale must apply for and obtain separate licences for the purpose in the same manner as specified in Rules 4 to 6 whether the spirit is manufactured in his own distillery or in premises owned by Government.
(2) Manufacturers of foreign liquor must also take out separate compounding and bottling licences in accordance with the rules in Chapter III prior to taking up or conducting such operations.
(3) All processes connected with bottling, flavouring, blending or colouring foreign liquor shall be conducted in a separate building within the distillery enclosure and according to the special rules on the subject in Chapter III.
(1) The Commissioner shall appoint such officers and establishment as he thinks fit according to the type and nature of work to the charge of a distillery.
(2) The Superintendent shall post constables to the distillery and transfer them at suitable intervals to executive work.
(1) The distiller shall provide suitable rent-free quarters for the officer-in-charge and other establishment in close proximity to the distillery.
(2) He shall also supply such office furniture as may be reasonably required for the use of the officer-in-charge within the distillery.
(1) No spirit shall be removed from any distillery unless it has been gauged and proved by the officer-in-charge.
(2) When spirit is removed on payment of duty, the gauging must be by actual measurement or by weighment and when it is removed under bond, the gauging may be by bung-rod.
(1) No spirit shall be removed except under a pass in the prescribed form granted by the officer-in-charge, but when spirit is sent to the Chemical Examiner for examination no pass will be necessary.
(2) The pass mentioned in Sub-rule (1) shall be issued either on proof of full payment of duty or on proof of execution of bond by persons permitted to remove spirit under bond and may include any quantity up to the quantity covered by the duty paid or the bond executed.
(3) The Collector may permit distillers or licensees to remove spirit from the distillery on account of advance deposits made towards payment of duty.
Issues may be made from the warehouse in or attached to the distillery under conditions specified below :
(1) Foreign liquor (excluding denatured spirit and rectified spirit)-
(a) to licensed vendors of foreign liquor; or
(b) to any person for his personal consumption subject to restrictions prescribed in Chapter III of the Orissa Excise Rules, 1965 the rules in Part II of Chapter IX of these rules and the notification issued by the State Government under Section 19 of the Act.
(2) Mritasanjibani in its varying names or Ma-ul-laham to persons licensed to sell medicated wines.
(3) Country spirit, subject to Rules 30 and 31, to persons licensed to sell such spirit and permitted by the Commissioner to obtain
(1) Issue of country spirit may be made only from the warehouse within or attached to the distillery and only such strengths as may be prescribed under Section 5 for retail sale.
(2) The rules in Chapter VI relating to warehouses for country spirit outside a distillery shall apply to all operations in a warehouse in or attached to the distillery, so far as they ate relevant.
The quantity of country spirit to be removed from the distillery to any excise warehouse or depot shall not generally be less than 225 L. P.. but issues of country spirit may be made from the warehouse in or attached to the distillery in any quantity not less than five litres.
(1) An allowance at a rate not exceeding in any case the appropriate maximum specified in the table below, shall be made for the loss in transit by leakage or evaporation of spirit which is transported or exported in metal vessels only under bond by land, the period of transit meaning to include the day of arrival in the receiving warehouse but not the day of despatch:
Maximum quantities of allowance Percentage of
Period of transit wastage allowed
(1) (2)
(a) For a journey of not greater duration
than five days 0.5 per cent
(b) For a journey of duration exceeding five 1.0 per cent per
&
(1) Potable foreign liquors other than wines and fermented liquors shall not be-
(a) compounded, blended or reduced, or
(b) bottled, or
(c) stored in a bonded warehouse of a non-bonded warehouse or a store-room, as the case may be, for sale-to-trade except under a licence granted in this behalf under Sub-section (2) of Section 22 by the Collector.
(2) Licences under Clauses (a) and (b) of Sub-rule (1) shall not be granted to a person unless he holds a licence under Clause (c) for sale to trade of foreign liquor.
(3) Except in the manner provided for in these rules, potable foreign liquor referred to in Sub-rule (1) shall not be stored either in shape of bottles or in bulk, or compounded, blended, reduce
(1) The Commissioner shall determine and appoint the Excise Officer and staff necessary for the proper supervision of the operations carried on in each warehouse or store-room mentioned in Sub-rule (3) of Rule 33.
1[Provided that if any Unit will function with the prior approval of the Excise Commissioner for more than one shift [i.e. 8 (eight) hours], additional staff shall be posted as would be determined by the Excise Commissioner and the cost of establishment of the officer and staff including the additional staff, as prescribed in Sub-rule (2), shall be borne by the Unit.]
(2) The licensee shall pay to the State Government the fees for maintaining a warehouse and for conducting the operations referred to in Sub-rule (1) at the rates prescribed for each in Chapter VIII of these rules, at the time of obtaining the licence and at the
(1) Any person when applying for a licence under Clause (a) or Clause (b) or Clause (c) of Sub-rule (1), Rule 33 shall furnish the following particulars, namely :
(a) the place at which and the promises in which the operation or operations will be carried on;
(b) the nature of the operations to be carried on;
(c) the approximate number of days in a week or month for which the operation or operations will be carried on ; and
(d) a detailed plan of the warehouse or store-room, as the case may be, showing therein the different rooms or compartments and all the permanent fixtures, the plan being submitted in triplicate in the case of a warehouse and in duplicate in case of a store-room outside bond.
1[(e) Non
If the Collector is satisfied on inquiry that the applicant is a fit person to hold the required licence and the promises in which such person proposes to carry on the said operation of operations are suitable, he shall grant the licence to such person under previous approval of the Commissioner.
The licence under Rule 36 may be granted for a period of 5 years subject to renewal by the Excise Commissioner every year on payment of the prescribed licence fee.
(1) In case of warehouse in bond, the licensee shall provide, free residential quarter for the officer-in-charge and staff, near the warehouse or store-room, an in all cases, he shall provide suitable office accommodation with sanitary arrangements for such officer within the warehouse or store room and also supply such furniture and other articles tor his use as may be considered reasonable by the Superintendent.
(2) The State Government shall not be held responsible for an loss or damage by theft, fire or any other cause whatsoever occurring to any spirit in the warehouse or storeroom.
(3) For each days operation or operations a 72 hours previous notice (exclusive of Sundays and holidays) shall be given by the licensee to the officer-in-charge.
(4) All colouring and flavouring substances
(1) Foreign liquor to be stored for sale-to-trade or to be bottled or used for compounding and blending shall be transported in bulk under cover of a pass or chalan from a Custom House, a distillery or a bonded warehouse direct to the licensed warehouse or store room and for foreign liquor to be bottled or used for blending every receptacle containing such liquor shall, bear a label showing clearly the name and the strength of the liquor, the place of manufacture, and the date of removal, as the case may be, from the Custom-House, distillery or bounded warehouse.
(2) Foreign liquor shall not be compounded, blended, reduced or bottled unless an account of its strength and quantity has been taken by the officer in-charge of the warehouse or store-room.
(3) Duty shall be assessed and realised on proof strength as ascertained from the bul
(1) The licensee shall remove all bottled liquor from an approved store-room within three months after it is bottled.
(2) No liquor shall be removed or sold from a warehouse or storeroom except under a pass granted by the officer-in-charge.
(1)-For identification of the stock of I.M.F.L./Beer at a glance and to facilitate easy entry to the retailers in pursuance of Sub-rule (ii), the licensee shall make necessary arrangements at entering chronologically according to date of manufacture date of receipt of the stock in the bonded warehouse.
(2) Issue from them and shall be made in order of priority according to the date at manufacture/date of receipt/or otherwise, as the case may be, with a view to avoiding sedimentation and deterioration at quality.
(3) The Bond Officer shall maintain a separate register and keep a record of the stock received in the consignment showing quality at each brand along with place of Import/Batch No./year at manufacture date of Receipt/date of Disposal etc.
(4) The Bond Officer shall affix a pro fo
Correct accounts of all liquors for compounding, blending and bottling and of colouring and flavouring substances in the warehouse or store-room shall be maintained by the licensee in the manner as may be specified by the Commissioner and the said accounts shall remain in the custody of the officer-in-charge who shall check them at the end of each days work and shall produce them for inspection by his official superiors.
Rules 6 to 10, 16 to 19, 21 to 25, 27 to 29 and Rule 32 in Chapter II relating to working in distilleries and warehouse within or attached to the distilleries and the rules in Chapter VI relating to warehouses for country spirit outside distilleries shall apply to the work and functions relating to receipt, storing, compounding and blending, reducing, bottling, issue, or sale of foreign liquor in or from a warehouse or a store-room in bond so far as the said rules may be relevant and not inconsistent with the rules in this Chapter.
(1) No foreign liquor which has been manufactured within Orissa in the manner prescribed in Part III above or foreign liquor which has been manufactured outside the State in India by licensed manufactures and allowed to be imported into the State, shall be stored in any warehouse or sale-to-trade premises or any retail or any other licensees premises for the purpose of sale unless and until the brand name under which and the label with which it is to be sold has been approved by the Excise Commissioner, Orissa and a permit by the Excise Commissioner, Orissa and a permit has been granted by him authorising sale under such brand name and with such label.
(2) The manufacture shall, after the bottles are filled, corked and capsuled, affix on each bottle a Label approved by the Excise Commissioner for the purpose of affixing such label. The labels shall contain such particulars as may
(1) No foreign liquor shall be stored by any whole-sale, retail or other licencee (except Military Canteens), for purpose of sale unless the labels of foreign liquor which are intended for sale have been notified to the Collector and permit obtained from loan for such storage.
(2) The permit once issued shall remain valid till 31st March next.
(3) While applying for issue of permit for storage of foreign liquor the licencee shall pay such fees as may be notified by the Board from time to time.
(4) The list of foreign liquor for which permit has been issued may be amended from time to time on payment of fee for each additional item.
Provided that there shall be no refunds in case of deletions of any item during the year.
In case of foreign liquor brought into India from any foreign country for the purpose, of storage for sale, the manufacturing Company, through their office situated in India or through agents stationed in India, shall prove to the satisfaction of the Excise Commissioner, Orissa, that the distiller, compounder, blender, bottler or brewer of the foreign liquor has been duly registered in that foreign country and if satisfied, the Excise Commissioner may approve the label of such foreign liquor which will remain in force for 5 years at a time in Orissa for the time of first registration and permit may be granted for that period on payment of prescribed fees, renewals shall be allowed for five years at a time subject to payment of fees as may be prescribed.
(1) Any person intending to brew liquor for sale as beer, shall submit to the Commissioner through the Collector a description in writing, signed by himself, of all premises, rooms, places and vessels intended to be used in the brewing operations and sale of beer specifying the purpose for which each is to be used and the distinguishing mark of each.
(2) Before the licence to brew is granted, an Excise Officer authorised by the Commissioner shall inspect the premises and vessels, etc., check the correctness of the particulars stated in the written description mentioned in Sub-rule (1) and report to the Collector on his such checking.
(3) If the written description mentioned in Sub-rule (1) is correct and found satisfactory and if the applicant is considered a fit person to receive a licence, the Collector will grant the licence in the
(1) On the outer side of the door of every room and place for brewing operations and sale, and, on some conspicuous part of each of the aforesaid vessels, there shall be legibly painted in oil colour the name of the vessel, utensil, room or place according to the purpose for which it is intended to be used and if more than one vessel is used for the same purpose, each such vessel shall be distinguished by a progressive number.
(2) Mash tuns, underbacks, coppers and collecting and fermenting vessels shall be so placed and fixed that the contents can be accurately gauged and measured.
(3) The name and number of each vessel shall be legibly painted in oil colour at a conspicuous part thereof, according to the purpose for which it is intended to be used.
(4) The brewer shall not alter the shape, position or capacity of any vessel witho
(1) The brewer shall enter correctly in the brewing book at least twenty-four hours before beginning to mash any malt, etc., or to dissolve any sugar-
(a) the day and hour of brewing, with the date of making the entry;
(b) at least two, hours before the time entered for mashing or dissolving, the quantity of malt and unmarred corn, rice, ricegrits, flaked rice, maize grits, flaked maize, separately;
(c) other similar preparations and quantity of sugar to be used; and
(d) the hour when all the worts will be drawn off, the grain in the mash tun.
(2) The brewer shall also enter in the brewing book the quantity and specific gravity before fermentation of the worts collected, the number and description of the
(1) All worts shall be removed successively and in the order of brewing specified in Chapter XIII of the Technical Excise Manual prepared by Lt. Col. C. H. Bedford, to the underback, coppers, coolers and collecting or fermenting vessels, and shall not be removed from the last named vessels until an account shall have been taken by the officer, or until after the expiration of twelve hours from the time at which the worts are collected.
(2) All the produce of a brewing shall be collected in the collecting or fermenting vessels within twelve hours from the time when the work commences running into the collecting or fermenting vessel.
(3) The total produce of a brewing shall be kept separate from the produce of any other brewing for sixteen hours, unless an account of such total produce has been taken by the officer.
&nbs
Every brewer shall provide and maintain the required scales and weights and render assistance to the Excise Officer mentioned in Sub-rule (2) of Rule 42 and any inspecting officer in taking account.
(1) An allowance of 10 per cent of the monthly total of the charges shall be made on account of wastage and no duty shall be levied on such percentage of wastage.
(2) Written application shall be made by the licensee to the Collector for any allowance for sour or spoilt beer.
There must be satisfactory evidence to enable the Collector to decide whether the beer reported to be sour or spoilt can be properly identified and if the Collector is satisfied on this point he will sanction the destruction of the beer in an officers presence subject to the following conditions :
(i) the brewer shall sign a declaration that the beer was brewed by him and had never let his premises and that no part of it consists of "bottoms" or "returns" from vendors or other customers;
(ii) representative samples shall be taken and sent to such laboratory for analysis and report as the Commissioner may decide upon; and
(iii) the officer, mentioned in Sub-rule (2) of Rule 42 shall state the means by which he checked the bulk, quantity, and after samples have been taken under Clause (ii) he must witness the destruction of the beer and
If on receipt of the reports of analysis from the laboratory the Commissioner is satisfied that refund is justifiable, he shall pass orders for refund the proportionate duty to the brewer and inform the Collector to effect the refund.
(1) The Commissioner may prohibit the use of any material in the manufacture of beer which, in his opinion, or on analysis by the Chemical Examiner is considered to be of a deleterious nature.
(1) The Excise Officer mentioned in Sub-rule (2) of Rule 42 or any Excise Officer superior in rank to him may take, without payments, for the purpose of analysis, samples not exceeding one litre of any beer or material used in the manufacture thereof.
(1) "Denatured spirit" shall include methylated spirit.
(2) Only the following substances or agents may, as specified in these rules, be used as denaturants :
(i) "Caoutchoucine" which is made by the slow dry distillation of waste vulcanised rubber, and "light caoutchoucine" made by the redistillation of this liquid which process has the effect of removing certain smoke-causing and otherwise objectionable ingredients and by collecting that portion of the redistilled liquid which passes over at or below the temperature of about 200 degrees Centigrade;
(ii) Pyridine bases" which are made chiefly from the distillation of coalter or shale and are mixtures of Pyridine with closely allied compounds boiling at various temperatures and must be of guaranteed mineral origin;
(1) The purpose of denaturing spirit or alchohol by admixture of denaturants is to render the mixture fit for purposes of scientific, mechanical or commercial work, art and manufacture and unfit for human consumption whether as a beverage or internally as medicine of in any other way.
(2) The denaturants shall be procured by and at the expense of the person licensed to denature spirit and the expenses for their examination by the Chemical Examiner for purposes referred to at Sub-rule (1) shall also be borne by such person.
(1) Spirit may be denatured only under a licence issued by the Collector and only at a distillery or an excise bonded warehouse.
(2) Only the spirit which is manufactured in the distillery where the denaturing is to take place or the spirit which is imported from another State in India under bond in accordance with the rules for the import of foreign liquor of a strength not less than 50 O. P. or of such other strength as may be fixed in any particular case by the Government for use in particular arts and manufactures, may be denatured.
(3) A licence granted for denaturation of spirit at a distillery may specify the maximum quantity of spirit manufactured in the distillery which may be denatured in any one month.
(1) Denaturing shall be conducted, and the stock of denatured spirit be kept in a separate building or room, within the distillery or warehouse premises as approved by the Commissioner.
(2) In the room set apart for denaturation of spirit, vat or vats shall be placed, properly gauged, tabulated and painted with chocolate colour and then used to denature spirit.
(3) To smaller vessels with manholes cut in the top and fitted with discharge cocks, one painted black for storage of caoutchocine or woodnaptha and the other painted white for the storage of pyridine, shall be placed and treated in the manner as specified in Sub-rule (2).
(4) Similar arrangements with necessary modifications shall be made if the use of special denaturants is permitted.
(
All vessels in or from which denatured spirit is manufactured, stored, supplied, or issued shall be legibly painted, branded or labelled in red, and bear picture of skull and cross bones as indicated below with the words Denatured Spirit" and their use on any vessel containing spirit to which denaturants have not been added, is strictly forbidden.
The officer-in-charge shall immediately after the gauging and stirring mentioned in Sub-rule (10) of Rule 54, draw two samples from the vat and despatch the same at the cost of manufacturer to the Chemical Examiner with an advice on and a reference to the purpose mentioned in Sub-rule (1) of Rule 52 relating to the denaturants used and a statement signed by the officer-in-charge indicating the manner and proportion in which the denaturants have been admixed.
(1) Spirit can be said to be denatured and, in the case of spirit originally imported under bond, the bond can be treated as released, only after the Chemical Examiner has declared it to be unfit for human consumption whether as a beverage or internally as a medicine or in any other way.
(2) If the Chemical Examiners report be otherwise, stating that the spirit has not been thoroughly denatured or is still fit for human consumption in any manner, the spirit may, if the licensee so desires be further mixed with denaturants and treated in the manner specified in Rules 54 to 56, or duty shall be levied on such spirit at the rate prescribed under Section 27 for the kind of spirit as the one to which the spirit not thoroughly denatured may be declared to belong by the Chemical Examiner in his said report, or subsequently on further reference for the purpose from the Collector and after such realisation of duty the said spirit
Denatured spirit may be issued from a distillery or warehouse only in quantities exceeding five litres at a time and only on the production of-
(i) a pass granted by the Collector in case of transport within the district;
(ii) a pass granted by the Collector of that district to which the denatured spirit is to be transported or exported.
(1) Spirit, which has been treated in the manner prescribed in Rule 54 and of which samples have been sent to Chemical Examiner in the manner prescribed in Rule 56 shall not be issued, except under special sanction of the Commissioner or of the Collector under special or general authority of the Commissioner, until the report of the Chemical Examiner is received certifying that the spirit has been perfectly denatured and rendered unfit for human consumption whether as a beverage or internally as a medicine or in any other way.
(2) If prior to the receipt of the Chemical Examiners report any denatured spirit is issued in the manner specified in Sub-rule (1), the holder of the licence shall execute a bond in favour of the Collector guaranteeing payment of duty at the full rate prescribed for potable foreign spirit on the total quantity of the denatured spirit so issued ; and if the Chemical Examiners report indicates that s
If any denatured spirit in any consignment or at any other place is in any way altered or manipulated at any stage by any process of addition or extraction by any person, rendering such denatured spirit fit for human consumption in any manner, such person, besides being otherwise punishable under the Act, shall be liable to pay the duty on the total quantity of the said spirit at the full rate prescribed by the State Government under Section 27 of the Act for potable foreign liquor.
(1) Licences for sale of denatured spirit may be granted by the Collector to approved persons only.
(2) Licences for sale of denatured spirit shall not be granted to vendors of potable spirit.
(3) The holder of a licence for retail sale of denatured spirit shall not possess more than 270 litres of such spirit at a time.
(4) The holder of a licence for wholesale sale of denatured spirit may possess such spirit up to any quantity within the promises licensed for the purpose.
(5) Licences for possession of denatured spirit for business purposes, in excess of the quantity fixed as the limit of a retail sale under Section 5 may be issued only to varnish makers, carpenters, chemists and others who may require such spirit in large quantities for their
(1) The room where denatured spirit may be stored by persons licensed under Sub-rule (3) of Rule 61 or by persons licensed under Sub-rule (4) of the said rule shall be built of uninflammable materials :
Provided that the Collector may, at his discretion relax this rule in favour of persons holding licences for retail sale, who may store denatured spirit in tightly stoppered bottles only and in total quantities less than 45 litres at a time.
(2) In all cases, the room wherein denatured spirit is stored shall be well ventilated so as to prevent the accumulation of spirit fumes, and no naked lights nor fire shall be used or kept in such room.
(3) All receptacles containing denatured spirit shall be kept tightly closed so as to prevent accumulation of spirit fumes in the room.
(1) One or more than one warehouses for wholesale supply of country spirit to retail vendors in any area at the expense of Government or of the wholesale licensee selected under Sub-rule (2) may be sanctioned by the Board under Section 22 at suitable and convenient places preferably in the proximity of a treasury or sub-treasury.
(2) When it becomes necessary under Sub-rule ( 1) to establish one or more than one warehouse outside or away from a distillery, for wholesale supply of country spirit to retail vendors in any area, whether with or without opening a distillery for the purpose, a person to whom the licence for such wholesale supply from one or more than one warehouse is granted under Sub-section (2) of Section 22, shall be selected in the same manner as specified in Rules 4 to 6 in Chapter II relating to grant of licence for supply of spirit from a warehouse within a dist
(1) It shall be the duty of the licensee to always keep such minimum stock of spirit in the warehouse as the Collector may fix at the beginning of the year or at the time of granting the licence.
(2) If and whenever the stock of spirit falls below the minimum prescribed under Sub-rule (1), the licensee shall forthwith replenish the stock up to the prescribed minimum at the least and in default of his so doing within the period to be fixed by the Collector either by a general or special order duly intimated to the said licensee, the Collector may procure the quantity of spirit required from any source he may think fit to restore the said minimum stock.
(3) The licensee shall be liable to pay to the Collector on demand any excess in the cost of the spirit procured by the Collector under Sub-rule (2) over the price realised by the sale t
All casks or vats in a warehouse containing spirit must bear tickets showing the quantity and strength of the spirit received, stored, blended or reduced therein and the same particulars on the spirit issued from time to time from such casks or vats.
(1) Spirit intended for a warehouse must be conveyed in sound and watertight casks, the exact capacity of which must be branded or carved thereon.
1[Provided that Country Spirit in such strength and capacity as may be determined by the Excise Commissioner shall be packed in polythene sachets or bottles in manufacturers warehouse and sealed therein and on supply, such sachets for bottles shall be stored in Corporations Warehouses/Depots for issue to retailers :
Provided further that each sealed sachet or bottle shall be checked by the Officer in-charge/Corporation Officer and if any such sachet or bottle is found to be leaking, its issue shall be held up and such sachets or bottles shall be sent back for repacking so as to prevent leakage :
Provided also that such leaked country spirit shall
(1) All spirit supplied to a 1[manufacturers] warehouse shall be of good quality and correspond with the sample approved by the Commissioner.
(2) If any spirit supplied be found by the officer-in-charge to be unfit for human consumption, he shall stop the issue of such spirit and submit a sample of such spirit with a detailed report to the Superintendent for transmission to the Commissioner who may direct the action to be taken in the matter or order the destruction of such spirit and in any case orders of the Commissioner shall be final.
(1) Spirit supplied to a 1[manufacturers] warehouse shall be stored in casks, vats or iron tanks which shall be furnished by the licensee along with all other appliances which may be required for the safe and proper storing, blending, reducing or issue of spirit and the cost of storing, blending or reducing the spirit shall also be borne by such licensee.
(2) Vats or tanks must be of such make, design, number and capacity and set up in such manner as the Commissioner may, by general or special order, direct.
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1. Inserted vide BOR Notfn. No. LXVI-75/2001-6823/Ex. dated 30.7.2001, O.G.No. 34 dated 24.8.2001.
2[(1) The working days for a Corporation warehouse/depot shall be prescribed by the Corporation Officer considering the need of the retailers in consultation with the Superintendent of Excise. The warehouse/depot shall open for 8 hours and issue of spirit to retailers shall be made on repayment of duty and cost price. There will be no issue of country spirit to retailers after sunset or 6 P.M. whichever is earlier. Any change in working days shall be notified to all concerned one month prior to such changes.]
(2) The warehouses shall remain open for 8 hours on the working days and issues of spirit shall be given in the order in which vendors present chalans or money-order receipts showing payment of duty and cost price and produce their transit casks or drums ready.
(3) Ordinarily 2 p.m. shall be the latest hour for presentation of cha
No spirit shall be issued from the 2[manufacturers] warehouse except under a pass in the prescribed form granted by the officer-in-charge of the Warehouse :
Provided that no pass shall be required for any sample of spirit sent with the report or written authority of the officer-in charge, or of any other officer specially authorised in this behalf by the Collector, to the Chemical Examiner or to an Excise Officer superior in rank to Inspector for examination.
Special issue of spirit on non-working days shall be made only under written orders of the Superintendent 1[or Corporation Officer] passed on the application of any retail vendor for this purpose and on payment of a fee of rupees two by such vendor.
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1. Substituted vide O.G.E.No. 1720 dated 7.12.2006.
The officer-in-charge shall issue two sealed sample bottles 2[in case of loose supply two sealed packets in case of sacheted C.S. and two sealed bottles in case of bottled country spirit] sealed in his presence, out of each kind of liquor issued to retail licensees and the bottles 3[polythene sachets and sealed bottles] shall be sealed by the following method;
(1) the cork shall be driven in flush with the top of the bottle and should be tied down before the cork is sealed.
(2) the knot of the tying twine shall be put on the top of the cork and under the seal ;
(3) a sufficient quantity of shellac shall be melted in a bowl, and while the shellac is in a liquid state, the mouth of the bottle up to about 25 millimetres of its neck shall be immersed in it and the bottle manually revolved a few ti
(1) Reduction of spirit of high strength to the strength or strengths prescribed for issue shall be made according to instructions for the purpose in the Technical Excise Manual prepared by Lt. Col.C.H. Bedford.
(2) Restriction on change in the source of retail vendors-The receptacle in which spirit is reduced by the addition of water shall be emptied before the operation is commenced and the wastage on account of reduction shall be calculated and noted after the spirit is reduced.
(1) Retail vendors shall take their supplies of spirit in sealed polythene sachets or bottles from the corporation warehouse which is established for the area in which the retail shops are situated.
(2) For special reasons the Collector may permit retail vendors to take their supply of spirit from any other warehouse owned or managed by the same licensee who owned or managed the warehouse mentioned in Sub-rule (1).
(3) The source of supply shall not be allowed to be changed during the course of the financial year unless a necessity arises owing to flood or such other unforeseen factors, and when such necessity arises, the statistics of supply made from the ware-house mentioned in Sub-rule (1) shall be sent to the new source of supply by the officer-in-charge 1[or Corporation Officer] of the said warehouse.
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(1) The minimum quantity of spirit to be issued to a retail vendor at any one time shall be five litres.
(2) A retail vendor desiring to obtain a supply of spirit from a Corporation warehouse/depot shall pay the duty leviable on the country spirit and cost price by way of Bank Draft/Pay Order of a nationalised bank payable to the Corporation.
When duty and cost price has been paid by a retail licensee and the application for country spirit alongwith bank draft/pay order showing payment of duty and cost price are submitted before the Corporation Officer, the latter shall make necessary entry in his register and issue the required quantity of country spirit under a pass to be issued by the Excise Officer-in-charge posted to such Corporation Warehouse/Depot.
(1) Under orders of the Collector, a licensee holding a licence for any duty-paid depot of country spirit in his area of contract may credit into the treasury or sub-treasury money in lump-sum amounts from time to time on account of duty on spirit to be issued from the warehouse and a ledger account shall then be kept by the Collector and by the officer-in-charge of the warehouse from which liquor is issued to the depot.
(2) The account shall be dealt with according to Sub-rule (2) of Rule 83 and balanced after each transaction in issue of spirit from the warehouse.
The Officer-in-charge/Corporation Officer of the Corporation warehouse/depot shall ensure that no spirit is issued to any vendor in excess of the quantity for which duty and cost price payable has been paid through bank draft/pay order. The Corporation Officer/Officer-in-charge shall maintain correct account of the Country Spirit received in sachets or bottles and also shall maintain a register each showing issue to individual vendor. The Corporation Officer/Officer-in-charge shall ensure that Country Spirit in sachets or bottles are issued on first come first go basis and based on date of manufacture.
If the wastage in respect of any such country spirit in polythene sachets or bottles received in the Corporation warehouse/depot exceed ½% on the number of proof litres of the quantity stored therein, the matter shall be enquired by a Corporation Officer higher in rank to the Corporation Officer-in-charge and appropriate action shall be taken for such excess loss.
(2) The Corporation shall be responsible for excess wastage, if any, found to occur for any negligence on the part of any officer working on its behalf.
The following shall be the duties of the distillers or the wholesale licensees agents attached to the bonded spirit warehouses-
(1) The agents should have a thorough knowledge of warehouse work and should keep regular and correct accounts of stock, receipt, reduction, blending, issue, and wastage of spirit independently.
(2) They should arrange to take delivery of consignments of spirit immediately on their arrival at the railway station or at any other place of receipt, as necessary, and to transport the same to the warehouses without delay.
(3) They should make necessary arrangements for the examination and storage by the officer-in-charge of the spirit received in the consignments and see that the spirit is racked into the store vats without delay.
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Rules in Chapter II relating to prohibition of naked lights or fire inside a warehouse and relating to regulation of working in a warehouse shall, mutatis, mutandis and so far as they are not inconsistent with the rules in this Chapter, apply to the warehouse outside or away from distilleries.
(1) Ganja may be cultivated and manufactured only under a licence granted by the Collector after prior approval of the Commissioner.
(2) No licence fee shall be charged, but the licensee shall have to pay the entire cost of establishment of the excise staff entertained for guarding the field and for supervising the cultivation and manufacture of Ganja including double the travelling allowances of such staff to cover the cost of their joining the field and returning after the manufacture is over.
(1) When the Commissioner considers that the cultivation and manufacture of Ganja is necessary, he shall issue a notice calling on persons interested in the cultivations and manufacture of Ganja in the districts specified in the said notice to submit tenders therefor.
(2) Tenders in sealed covers superscribed "Tender for cultivation and manufacture of Ganja shall be submitted to the Commissioner within such period as may be specified in the notice.
(3) The application shall be enclosed with a map of the area showing the name of the locality and plot or survey numbers of the field in the scale adopted for the preparation of village maps in the locality or in such scale as may be specified in the notice. The map shall be prepared on tracing paper in duplicate and the applicant shall simultaneously forward one copy of the map to the Coll
On receipt, of the licence from the Collector, the cultivator shall immediately take up cultivation and report the same to the Commissioner through the Collector before the 15th day of July. The Collector shall, while forwarding the report, indicate the staff required for guarding the field and supervising the operations.
The Commissioner shall, on receipt of the report of the Collector referred to in Rule 90, take steps for appointment of the staff considered necessary by him for guarding the field and supervising the operations. The Collector shall ensure that the staff report for duty in the field sufficiently before the commencement of the harvest.
(1) The cultivator shall maintain accounts showing the progress of cultivation and manufacture throughout the period of his licence. The accounts may be inspected by the Commissioner, the Collector and such other officer as may be authorised in this behalf by the Commissioner or the Collector.
(2) He shall erect two parallel fences around the field, the outer fence being at least two metres high and securely built with bamboos and green hedge of thorns. The inner fence shall be at least 1.5 metres high and securely erected. The width between the outer and the inner fences should at least be 1.5 metres. A clear space of at least two metres shall be left between the inner fence and the last line of Ganja plants, The fences shall be maintained in good condition throughout to the satisfaction of the Superintendent of the district.
(3) The
(1) All grass and weeds uprooted in the process of weeding and elimination of male Ganja plants from the field shall be destroyed by fire inside the field in the presence of the officer-in-charge of the field on the day of uprooting.
(2) When the plants ripen and are fit for harvest, the officer-in-charge shall count them in the field and record the result of such counting in the relevant register. All Ganja plants cut for harvesting shall be counted at the time of cutting and be immediately conveyed in bundles to the Kharian under a permit in the prescribed form issued by the officer-in-charge.
(3) All persons going into the field shall possess an admit card issued under the signature of the officer-in-charge of the field indicating the name, sex, age and address of the person and the nature of work to be performed by such person insi
(1) The officer-in-charge shall immediately on completion of storage, inform the Superintendent who shall, on physical verification of the said stock, arrange or its despatch to the Central Warehouse or such other place as may have been determined by the Commissioner, on such date, by such means and under such escort as may be specified in that behalf by the Commissioner.
(2) The entire stock of Ganja shall be weighed and then packed and sealed in the presence of the Superintendent, the officer-in-charge, and the cultivator or his agent, in steel trunks supplied by the Commissioner at the cost of the cultivator and transported at the cost of the cultivator and under a pass in the prescribed form granted for the purpose by the officer-in-charge.
(3) The Ganja received in the Central Warehouse or such other place as may have been specifi
(1) The officer-in-charge shall also be responsible for strict and regular guarding of the field and supervision of the cultivation and manufacture therein to ensure that no Ganja is stolen from the field, or otherwise removed from the field except under Sub rule (2) of Rule 94.
(2) The officer-in-charge of the field shall send weekly diaries every Sunday to the Superintendent indicating the progress of operations made in the field by the cultivator and any legitimate action taken by the officer-in-charge to improve or expedite the operations.
(3) Separate reports shall be promptly submitted by the officer-in-charge to the Superintendent on any other matter of importance.
(4) The accounts and the diaries maintained by the officer-in- charge shall be produced by him for inspection on demand
(1) The leaves of the wild hemp plant (Cannabis Sativa) may be collected for the manufacture of Bhang in such area as may be fixed by the Commissioner and only under a licence granted by the Collector under prior approval of the Commissioner.
(2) The rules in Part I of this Chapter shall mutatis mutandis apply to collection and manufacture of Bhang.
(1) When the Commissioner considers it necessary, he may establish one or more Central Warehouse for Ganja and/or Bhang being supplied therefrom to the district warehouses.
(2) A warehouse established under Sub-rule (1) may be managed departmentally or by any person to whom a licence is granted for the purpose, with the approval of the Commissioner and subject to the provisions of Rules 99 and 100, by the Collector of the district within which the warehouse is situated.
(3) In either case mentioned in Sub-rule (2) the warehouse shall be accommodated in a Government building selected for the purpose by the Commissioner or the Collector in close proximity of the Treasury at a district headquarters, and when managed by a person licensed for the purpose under the said sub-rule, the rent of the building shall be paid by the person at a rate
(1) The Commissioner shall specify the area to which Ganja and/or Bhang will be supplied from any particular Central warehouse.
(2) The Commissioner shall fix the issue price of Ganja and/or Bhang at which these intoxicants shall be issued from a Central warehouse.
(1) The Collector of the district wherein a departmentally managed Central warehouse is situated shall, unless otherwise directed by the Commissioner in any case, provide the said Central warehouse with the required sets of scales and weights, steel trunks, boxes and other equipments necessary for the receipt, storage and issue of Ganja and/or Bhang in and from the Central were-house.
(2) The accounts and registers in a Central warehouse shall be maintained correctly by the officer-in-charge.
(3) For purposes of the Act and the rules and orders made thereunder, and subject to specific provisions thereof a Central warehouse shall, unless otherwise directed by the Commissioner in any case, function under the control and supervision of the Collector mentioned in Sub-rule (1).
(4) Percentage of
Before a licence is granted under Sub-rule (2) of Rule 97 to any person for management of a Central Warehouse the following conditions shall be satisfied namely:
(1) The Commissioner shall issue notices in due time specifying, the type and types of Ganja which is or are to be received from the field or from any other source in the Central warehouse and is to be supplied therefrom to the district warehouses calling for tenders on or before a date fixed for the purpose from persons intending to so supply Ganja and/or Bhang.
(2) Tenders in sealed covers superscribed "Tender for supply of Ganja from the Central warehouse at........ shall be submitted by registered post to the Collector of the district wherein such warehouse is situated, so as to reach him on or before the due date by the person of persons intending to so supply Ganja or Bhan
(1) District warehouses for supply of Ganja and/or Bhang to retail vendors in the respective districts may be established at any district or sub-divisional headquarters as may be considered necessary by the Collector under prior approval of the Commissioner.
(2) The Collector shall grant the licence for a district warehouse, subject to the provision of Sub-rule (4).
(3) Sub-rule (2) and Sub-rule (3) of Rule 97 and Rule 99 shall mutates mutandis apply to the district warehouses.
(4) Mutatis mutandis, the conditions for grant of a licence for a Central warehouse as specified in Rule 100 shall apply to the same matter in respect of a district warehouse, and the powers of the Commissioner mentioned under the said rule shall be exercised in respect of a district warehouse by the Collector.
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Licences for the retail, wholesale or sale-to-trade sale of an intoxicant under the Act or the rules thereunder shall be granted. Subject to the restrictions imposed in respect of retail sale. The privileges granted and the concessions made in those behalf by or under the Act or by the rules made under Section 89 and also to the conditions prescribed and, restrictions imposed in each case by these rules.
No licence for Retail, Wholesale, or Sale to trade for any intoxicant shall be granted to any person, Company or Firm or their associates or family members of that person within the same district or anywhere else in the State, if that person, Company or firm omits wilfully or otherwise, to renew his existing licence in terms and conditions generally prescribed for all or to obtain fresh licence on being successful in any settlement by tender-cum-auction or otherwise. Names of such defaulters shall be circulated by Collectors to all concerned at the earliest.
(1) The fees for licences for the retail vend of country spirit, fermented Tari, Pachwai, Ganja and Bhang shall be fixed by auction, subject to reserved fee sanctioned in each case by the Commissioner :
Provided that the fees for licences for retail vend of any intoxicant in any specified area of the State as may be directed by the Board of Revenue may be fixed otherwise than by auction.]
(2) The fees for licences mentioned under Sub-rule (1) shall be paid in the manner specified below, namely :
Two months fees in advance and one months fee on the date on which the currency of the licence begins and one months fee on the 1st day of every succeeding month until the total fee due for the licence has been realised.
(3) The fees for temporary licence
The Exclusive privilege Holder of any I.M.F.L. OFF shop in six major cities of Orissa, namely Cuttack, Bhubaneswar, Puri, Sambalpur, Rourkela and Berhampur, desirous of holding a Permit Room (where the customer can stand and drink) adjacent to his licensed premises may be permitted by the Collector to hold the same by taking a separate licence in Form No. F.L. 2(A), subject to payment of Rs. 1,00,000/- per annum payable in lump sum prior to grant of such licence for permit room :
Provided that the Superintendent of Excise shall cause a personal enquiry on receipt of any such proposal from an Exclusive privilege Holder of a F.L. OFF shop and shall satisfy himself that the permit Room adjacent to the licensed premises is suitable and free from objections, whareafter he shall propose the Collector for grant of permit Room in Form No. F.L. 2(A).
1[(1) Subject to restrictions, referred to in Rule 102, the annual licence fee for the Bonded Warehouse of the Manufacturing Companies shall be Rs. 5,00,000/- (Rupees five lakhs) per annum.]
2[(2) (a) The consolidated fee for compounding and blending of Foreign Liquor (Form No. F.L.13) shall be charged in the following scale :
Sl. No. Production capacity Annual licence fee
(In proof litres)
(1) (2) (3)
1. Upto 5,00,000 Rs. 4,00,000/-
2. 5,00,001 to 9,00,000 Rs. 5,00,000/-
3. 9,00,001 to 15,00,000 Rs. 9,00,000/-
4. 15,00,001 to 30,00
The fee for grant of I.M.F.L. Club "ON" licence for consumption on the vendors premises shall be at the following rate, which shall be payable in advance prior to grant of licence :
(i) Where the consumption is upto
500 L.P. litres per month ... Rs. 75,000 per annum
(ii) Where the consumption is
501 L.P. litres to 800 L.P.
litres per month ... Rs. 1,00,000 per annum
(iii) Where the consumption is
801 L.P. litres and above per month... Rs. 1,50,000 per annum]
5[License fee for the retail vend of Foreign Liquor for consumption on the premises
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2[* * *]
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2. Deleted vide Orissa Gazette Part-III-A/13.12.1976.
4[(1) The fees for licence for retail sale of Foreign Liquor in a Millitary Canteen shall be Rs. 5,000/- (Rupees five thousand) per annum.
The annual licence fee shall be paid in advance prior to issue of the licence.]
(2) The fees for any licence granted for sale of foreign liquor in bars, hotels of restaurants shall be the same as prescribed under Rule 105 in respect of such licence.
1[(3) The fees for a temporary Bar licence at theatres or at other places of amusement shall be Rs. 20 per annum or Rs. 400 per month, such fees being payable in advance prior to issue of the licence, and if such a licence is required for a theatre or performance held for bona fide charitable purpose, the Collector may grant it either free of any fee or at a reduced fee.]
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The fee for a licence granted, subject to restrictions in Rule 102, for the sale of foreign liquor other than the retail off vend in licence Form F.L. 2 by a Co-operative Society or Association shall be determined in each case by the commissioner on the report of the Collector.
(1) Subject to restrictions in Chapter V licences to manufacture denatured spirit may be issued without any fees to holders of licences to work a distillery or to store spirit in an excise warehouse.
1[(2) The fee payable on licences for wholesale vend of Denatured spirit in Form No. D.S.1 shall be Rs. 15,000 (Rupees fifteen thousand) only per annum which shall be payable in advance prior to grant of licence.
(3) Licence fee for the retail sale of Denatured Spirit (Form D.S.2) shall be Rs. 10,000 (Rupees ten thousand) only per annum which shall be payable in advance prior to grant of licences.
Licence fee for possession of Denatured Spirit in excess of the limit of retail sale for carpentry work (in Form No. D.S.3) shall be Rs. 10,000 (Rupees ten thousand) only per annum which shall be paya
2[(a) The Licence to establish or work Breweries and for the sale of Beer from such Breweries may be granted on payment of fees on the following scales :
(1) (2) (3)
1. Upto 15 lakhs B.L. Rs. 8,00,000.00
2. 15,00,001 to 30,00,000 B.L. Rs. 13,00,000.00
3. 30,00,001 to 60,00,000 B.L. Rs. 18,00,000.00
4. 60,00,001 lakhs B.L. and above Rs. 21,00,000.00
(b) The licence fee for bottling of Beer (Form No. F.L.14) shall be Rs. 3 (Rupees three) only per Bulk litre of Beer manufactured. Such licence fee shall be paid by the licensee on the quantity of Beer manufactured and bottled at the above rate before the stock is removed to t
The fees for a licence for the retail sale of rectified spirit (including absolute alcohol) and brandy for bona fide medicinal or surgical purposes shall be Rs. 10 per annum and such fees shall be paid in advance prior to the issue of the licence.
The fee payable on licence to manufacture spirit in a Distillery issued under Chapter II to grantee of an exclusive privilege for supply of portable spirit shall be in the following scale per annum which shall be payable in advance prior to issue of licence.
(1) (2) (3)
1. Upto 5,00,000 Rs. 4,00,000
2. 5,00,001 to 9,00,000 Rs. 5,00,000
3. 9,00,001 to 15,00,000 Rs. 9,00,000
4. 15,00,001 to 30,00,000 Rs. 14,00,000
5. 30,00,001 to 60,00,000 Rs. 19,00,000
6. 60,00,001 and above Rs. 22,00,000]
[Provided that the Licence fee for ma
The fee payable on licence to manufacture E.N.A. and production of wine in a Distillery or in a Bottling plant shall be as follows:
(i) The annual licence fee for manufacture of E.N.A. (Extra Neutral Alcohol) by installing separate plant (column) in a Distillery or in a Bottling Unit shall be Rs. 6,00,000/-.
(ii) The annual licence fee for production to wine shall be Rs. 1,00,000/-.
The above fee shall be payable in advance prior to issue of licences.
Subject to restrictions, privileges and commissions referred to in Rule 102-
(1) Licence for drawing of unfermented tari for manufacturing gur or molasses therefrom shall be issued free of charge in local areas in which a notification under Section 14 of the Act may be in force.
(2) Licences for the home-brewing of pachwai may be granted to any household in the areas specified below only after the fees prescribed in each case is paid before the licence is issued.
Balasore-Rs. 2 per household per annum.
Angul and Khondmals-Re. 1 per household per annum.
(3) The fee for special licence granted for home-brewing of pachwai to meet the requirements of special occasions such as marriage, etc., shall be fifty
The fee for retail vend of Country Spirit in Bolangir District shall be Rs. 200 in rural areas and Rs. 500 in urban areas per annum.
A licence for the wholesale sale or sale-to-trade of any intoxicant shall not be granted to any person to whom the grant of a licence for the retail sale of such intoxicant is restricted or prohibited by rules made under Section 89.
A fee of rupees four shall be charged for each pass for the import, export or transport of Ganja or Bhang under bond.
A pass fee shall be charged for issue of each pass for import, export and transport of foreign liquor at such rate as may be notified by the Board from time to time. In case of genuine loss or misplacement of the Original Pass. The Collector may grant a duplicate pass on payment of such fees as may be notified by the Board from time to time :
Provided that no pass fee shall be charged on Hospitals, Government Organisations, Educational Institutions, Charitable Institutions, for issue of passes for Rectified/Denatured Spirit, Absolute Alcohol, Extra Neutral Alcohol and similar varieties of foreign liquor on which they are not required to pay any excise duty.
Excise Adhesive Labels (EAL) shall be affixed on each bottle/can of I.M.F.L./Beer and on each pouch/container of country spirit. Their printing/procurement/storage/distribution and affixture shall be in the following manner, namely :
(i) The Excise Commissioner will make arrangement for printing/procurement/storage/distribution of E.A.Ls.
(ii) The printing of E.A.Ls. shall be under the supervision of Excise staff as may be directed by the Excise Commissioner from time to time.
(iii) The printed/procured E.A.Ls. will be delivered to the Superintendent of Excise, Khurda by the Excise Commissioner and the Superintendent of Excise, Khurda will keep the same in his safe custody for distribution to the Distillery Officers/Excise Officers-in-charge of Distilleries/Bottling Plants/Breweries operating
A fee of rupees two shall be charged for issue of a duplicate licence, permit or pass when the original issued under the Act or the rules thereunder is lost or destroyed inadvertently :
Provided that such fee for any duplicate Tari Tappers Licence or Tari Carriers Pass under similar circumstances shall be at a concessional rate as may be specified by the Board from time to time.
The passes prescribed under Part VII of orders issued under Sub-section (1) of Section 12 of the B. & O. Excise Act, 1915 as published in the Govt. of Orissa Notification No. 4975 O.R. Dated the 24th July, 1965 in the Extraordinary Orissa Gazette No. 1776, dated the 7th August, 1965 for -
(i) the export from Orissa; and
(ii) the transport in Orissa to a Customs House, Customs bonded warehouse or land customs station of foreign liquor and spirit of the kind specified in Column (i) of the table below shall be granted on payment of fee at the rate specified in the corresponding entry in Column (ii) of the said table :
TABLE
(i) Ale, beer, porter, cider and other
formented liquors ... 0.25
(1) All licences granted under the Act shall be subject to the conditions specified in the form of general conditions of licence applicable to vend licences under the Excise Law as prescribed in the appendix to these rules.
(2) All licences granted under the Orissa Dangerous Drugs Rules, 1965 for sale and possession of dangerous drugs containing any intoxicating drug shall also be subject to the general conditions of licence mentioned in Sub-rule (1).
(3) All licences, permits and passes granted under the Act and the rules thereunder shall also be subject to the conditions as may be specified in the relevant forms prescribed in the appendix to these rules.
(4) Any licence, permit or pass granted to a licensee under the Act or the rules thereunder shall be kept in the licensed premises of su
All payments of fees on licences, passes or permits shall be made by the holders of the licences, premits or passes into the local treasury or by postal money-order and such payment in case of fees on licences for home-brewing of pachwai shall be regulated according to the instructions of the Commissioner:
Provided that when any fee payable under these rules for any licence is not paid in the due time it may be realised under Section 93 of the Act according to any special or general instructions of the Board.
Licensed vendors of foreign liquor, country spirit, tari or pachwai are prohibited from mixing therewith any noxious substance, such as kuchila, aconite or dhatura or any objectionable article, such as tobacco, pepper or kerosene oil intended to increase thirst or the intoxicating power of the liquor.
Unless specially permitted by the Commissioner in the case of any particular strength or any particular area, the strength of country spirit issued from a distillery or an excise warehouse or depot at a strength prescribed by the Board shall not be reduced by a licensed vendor from such strength to a lower strength by the addition of water or by mixing with spirit of a lower strength, or by any other means whatsoever.
(1) Premises, other than hotels, restaurants and railway refreshment rooms, licensed for the vend of foreign liquor or country spirit for consumption on the premises shall have all doors for admission of the public opening only on to a public road or path and be so constructed that the interior thereof where sales are affected may be visible from the doorway and the rooms in which sale is conducted shall be well lighted and be visible from the doorway.
(2) Except in the case of hotels, restaurants, railway refreshment rooms, dining cars and steamers, and 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 signboard showing in large characters the intoxicant sold therein, the name of the vendor, the period of currency of the licence; and i
(1) No licensee for the retail vend of any intoxicant, other than in case of a hotel, restaurant, bar, railway refreshment room, steamer or dining car in a train, or in case of a chemist or druggist holding a licence or permit under the Act, shall allow any person to conduct sales in his licensed premises unless the name of such person shall have been previously endorsed by him on the licence under his own signature.
(2) A licensee shall not appoint more than four salesmen at a time without the previous sanction of the Superintendent and no salesman whose name is already entered in the licence shall be changed without the previous permission in writing of the Superintendent.
(3) At the time of receiving the licence, a licensee for the retail sale of country spirit shall be required to give a list of agents and salesmen or servants appo
The selling hours, that is the hours during which premises licensed for the retail vend of foreign liquor, for consumption of the licensed premises may be kept open shall be from 2[9.30 a.m. to 10.30 p.m.] daily without any extension in any case except when closed under orders from a competent authority.
The selling hours, that is the hours during which premises licensed for the retail vend of foreign liquor for consumption on the licensed premises whether within or outside hotels and restaurants may be kept open shall be from 11 a.m. to 11 p.m. daily without any extension in any case expect when closed under orders from a competent authority.
For retail vend of country liquor (distillery spirit) Todoy and Pachwai and for retail vend of Bhang the licenced premises may be apt open from 9 a.m. to 10 p.m. daily without any extension in an
Conditions of licence relating to sales hours i.e. the hours during which premises licensed for retail vend of foreign liquor may be kept open and as prescribed in the appendix to the aforesaid rules shall be regulated according to the provisions of Rule 123.
(1) Notwithstanding the provisions of Section 26 of the Act premises licensed for the vend of country liquor and foreign liquor, other than hotels and restaurants may be closed at any time for the preservation of peace and such premises which are on the line of march of troops shall be closed -
(a) while troops are passing or are encamped in the vicinity; and
(b) on the requisition of the Officer-in-Command during the passage of troops.
(2) Provisions of Sub-rule (1) may be applied by the Collector to hotels and restaurants so far as regards the sale of liquor when such action may be found necessary.
(3) (i) The licenced premises for retail sale of foreign liquor or country liquor in the respective areas and adjoining areas shall remain closed for
2[* * *]
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2. Deleted vide BOR Notfn. No. 6409 dated 1.10.1999, O.G. No. 19/2.6.00.
Unless otherwise ordered by the Board in any particular case, regular and accurate accounts shall be maintained by all persons holding licences under the Act or under any rules or orders made thereunder in such manner as may be specified by the Board from time to time :
Provided that persons holding licences for manufacture or sale of tari, home brewing of pachwai, and the sale of pachwai if the fee is less than Rs. 1,200 per annum, shall not be required to maintain any such accounts.
(1) On receipt of an application from a person authorised by licence to import foreign liquor, the Collector after satisfying himself that the rules in Chapter II of the Orissa Excise Rules, 1965 regulating such import have been fulfilled shall issue an import permit in the prescribed form to such person, the permit being drawn up in quadruplicate and two copies handed over to the applicant, the third copy issued to the exporting firm or officer and the fourth copy retained in the office of the Collector of the importing district.
(2) The Collector of the importing district shall maintain a register of imports in which all particulars relating to the indent shall be filled up at the time of issue of the import permit under the attestation of the officer issuing the permit and the other particulars filled up in the said register on the return of the import permit with the endorseme
(1) No transfer or sub-lease whether entire or partial, of a licence under the Act or any rule or order thereunder shall be made, subject to the rules made under Section 89, except with the previous permission of the Collector.
(2) The Collector shall not allow a transfer or sub-lease under Sub-rule (1) unless good and sufficient reason be shown to his satisfaction, and unless the transferee or sub-lessee is, in his opinion, fit and qualified to hold such licence.
On the death of a licensee the Collector may renew the licence on the same terms, without any fresh deposit or advance payment of any fees, in favour of a representative of the deceased, if he be satisfied that such representative is fit to hold such licence and on the condition that any arears due from the deceased licensee are recovered before the licence is so renewed.
The duty imposed on spirit whether imported under bond,
(1) foreign liquor or country or manufactured in a distillery and stored in a distillery or excise warehouses; and
(2) except as otherwise stated in Sub-rule (3), Ganja or Bhang whether imported under bond, or stored in an excise warehouse;
shall be paid before removal of the foreign liquor, country spirit, Ganja or Bhang from the distillery or excise warehouse, as the case may be, unless a bond has been executed for such payment;
(3) duty imposed on Ganja or Bhang exported to any place outside India shall be paid before issue of such Ganja or Bhang from the excise warehouse where it is stored.
When the duty on an intoxicant is to be paid before removal from a distillery or excise warehouse, the payment shall be made, subject to any special provision in these rules, into the local treasury either by direct payment or by money-order and advance deposits on account of such duty may also be made with permission of the Collector.
(1) No allowance shall be made for any loss or deficiency of Ganja or Bhang in transit under bond, unless in any case the Commissioner is satisfied that such loss is due to dryage, and the duty on any such loss or deficiency shall be recovered in case of a licensed warehouse, from the licensee of the warehouse by the officer-in-charge of such warehouse, and in case of a departmentally managed warehouse, from the officer-in-charge of such warehouse, after the Ganja or Bhang Imported or transported is deposited in the warehouse.
(2) The limit of wastage through dryage in Ganja or Bhang in a warehouse shall not exceed 1½ per cent of the total quantity stored in a warehouse during the year and any excess beyond this limit shall be chargeable on which the duty shall be recovered, from the licensee in case of a licensed warehouse, and from the officer-in-charge of the warehouse in case
Ganja or Bhang stored in a district warehouse and deemed by the Superintendent after personal examination, to be unfit for use, shall be destroyed in presence of the Superintendent at the time of quarterly inspections.
(1) Any intoxicant kept in any premises of a vendor licensed to sell such intoxicant and found by the Superintendent after personal examination, to be unfit for human consumption may be destroyed by him and the licensee shall have no claim to compensation on this account :
(2) (a) When any intoxicant kept in the premises a licensed Bonded Warehouse is found deteriorated in quality by the Officer-in-charge or Superintendent of Excise samples of the stock shall be drawn and sent for Chemical Examination to a certain laboratory whether it is fit for human consumption.
(b) Before the sample of the spoilt stock is sent for Chemical Examination, the Officer-in-charge shall prepare a list of such stock indicating the detail as under Sub-rule (3) and Sub-rule (4) of Rule 39-A
including number of bot
(1) When in any case a Magistrate orders the confiscation of anything under Section 67 of the Act, such thing shall be made over to the Superintendent for disposal.
(2) If the cost of transporting the article mentioned in Sub-rule (1) to the Superintendent exceeds its estimated value, the article shall be destroyed by the Magistrate and the Superintendent informed accordingly by the concerned Magistrate.
The disposal of things confiscated by order of a Magistrate, or of a Collector shall be regulated in the manner specified below :
(1) The sale or disposal in any other manner, 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 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 Superintendent such sum as the Superintendent 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 :
Provided further that if the thing ordered to be confiscated be of a perishable na
(1) Foreign Liquor shall not be sold by a licenced vendor at a strength lower than the strength prescribed in Rule 38 (8).]
(2) A licensed vendor shall obtain a certificate on the strength of whisky, brandy, rum, and gin 4[and other Foreign Liquors] purchased and keep the said certificate in the shop for inspection by excise officers of and above the rank of Sub-inspector.
(3) If it is suspected that the strength of any whisky, brandy, rum or gin 4[and other Foreign Liquors] in a licensed premises is lower than prescribed, one bottle shall be opened by the Superintendent-for examination either at his inspection or on report of a subordinate officer.
Country spirit manufactured in licensed distilleries or in licensed outstill shops shall be sold by the retail vendors thereof in the areas and at the strengths and prices as specified in the table below :
Table of areas and rates
(1) (2) (3) (4)
1. Cuttack Distillery 40 U.P. Not fixed
2. Kendrapara
3. Jajpur
4. Jagatsinghpur
5. Puri
6. Khurda
7. Nayagarh
8. Bhadrak
&n
Ganja and Bhang shall be sold by retail vendors thereof in the areas specified below at prices noted against each :
___________________________________________________________________________________________________________________
Area Description of Price per gram in excess
the article of which sale shall not
be made
Throughout the State of Ganja 2[75 paise]
Orissa
Ditto Bhang 13 paise
________________________________________________________________________________________________________________________
(1) Any order made or action taken or things done under the previous rules repealed by these rules shall be deemed to have bean made, taken or done under these rules.
(2) Notwithstanding such repeal, or any petition for revision pending before the Board or the Commissioner, the Collector or the Additional District Magistrate in respect of or under the rules so repealed shall be disposed by him as if these rules had not been made.
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