SECTION 2 : CONSOLIDATED RULES MADE UNDER SECTION 85.
[1]No. 595 S.R. - 30th March, 1915 - In exercise of the power conferred by section 85 of the Bengal Excise Act, 1909 (Bengal Act V of 1909), as amended by the Bengal Excise (Amendment) Act, 1914 (Bengal Act VII of 1914), and in supersession of all previous notifications issued by the Government of Bengal under the said section 85 of Bengal Act V of 1909 and by the late Government of Eastern Bengal and Assam under section 36 of the Eastern Bengal and Assam Excise Act, 1910 (Eastern Bengal and Assam Act I of 1910), the Governor in Council is pleased to make the following rules for the Province of Bengal :-
- These rules shall come into force with effect from the 1st April, 1915.
RULES
Appointment, Transfer and Punishment
[2]1. The Excise Commissioner is empowered to promote and transfer, and to suspend, reduce, dismiss or otherwise punish, officers of the Excise Department below the rank of Inspector of Excise / Excise Commissioner's power to promote, transfer and punish certain Excise Officers.Appeals
[3]2. An Appeal shall lie to the Collector from any order of an Officer exercising any power or performing any duty under the Act in subordination to the Collector :
Provided that where an Additional District Magistrate appointed under clause (b) of sub-section (2) of section 7 of the Act exercises all or any of the powers and performs all or any of the duties conferred and imposed on a Collector by or under the Act concurrently with the Collector, such appeal shall unless otherwise directed by the Collector lie to such Additional District Magistrate. / Appeal to Collector.
3. An appeal shall lie to the Excise Commissioner from an original or appellate order made by :-
(a)the Collector, or
(b)the Additional District Magistrate appointed under clause (b) of sub-section (2) of section 7 of the Act to exercise all or any of the powers and to perform all or any of the duties conferred and imposed on a Collector by or under the Act concurrently with the Collector. / Appeal to Excise Commissioner
[4]4. An appeal shall lie to the Board of Revenue from any order (except orders referred to in section 35 of the Act) made, whether an appeal or otherwise, by the Excise Commissioner :-
Provided that, when an order made by a Collector, whether on appeal or otherwise, upheld by the Excise Commissioner, no further appeal shall lie. / Appeal to the Board of Revenue.
5. Every memorandum of appeal must be presented within one month from the date of the order appealed against. / Limitation
6.(1) Every memorandum of appeal shall be accompanied by the order appealed against, in original, or by an authenticated copy of such order, unless the omission to produce such order or copy is explained to the satisfaction of the appellate authority. / Procedures
[5](2) In the case of appeals to the Board of Revenue, as provided by Rule appellant to the Secretary to the Board of Revenue who shall -
(i) proceed to take the orders of the Board of Revenue thereupon, and
(ii) communicate such orders to the appellant as soon as conveniently may be after they have been passed.
Import, Export and Transport
7. The import, export and transport, respectively, of the intoxicants hereinafter specified shall be subject to the following rules, in addition to the restrictions imposed by section 9, 10 and 12 and any prohibition made under section 11 and [any rules made under section 38 and 86 of the Act].[6] / Rules applicable to import, export and transport.
Foreign Liquor
Import of foreign liquor under bond for payment of duty or fee
[7]8. Foreign liquor may be imported under a bond for the payment of duty imposed under section 27 and/or fee imposed under section 38 of the Act, as the case may be, only by a person who holds –
(a)a license for the sale of foreign liquor, and
- a license granted under section 16 of the Act, after such person has, -
(ii)obeyed all rules in force in the district or place from which liquor is to be imported. / Conditions under which import may be made.
[8]9. Foreign liquor shall not be imported under a bond as aforesaid, unless –
(a)the consignment is accompanied by a pass granted by the chief revenue authority of the exporting district or place, or by the officer-in-charge of the distillery or warehouse from which it was taken, and containing the following particulars regarding each vessel in the consignment, namely, the distinctive number, the capacity and the contents of the vessel in bulk gallons to the nearest tenth of a gallon, the temperature, hydrometer indication, true strength and obscuration of the spirits contained in the vessel when despatched, together with the date of despatch, and in the case of a metal vessel, the gross weight when despatched and the weight of the empty vessel; and
(b)the Collector of the importing district has received a copy of the said pass from the chief revenue authority of the exporting district or place or from the officer-in-charge of the said distillery or warehouse.
10.(1) Whenever any foreign liquor is imported under a bond as aforesaid, it must, on arrival in West Bengal, be taken direct to the distillery or excise warehouse specified in this behalf in the pass referred to in Rule 9, and fixed by the Excise Commissioner for the storage of such liquor. / Procedure to be followed on receipt at place of destination.
(2) On the arrival at a distillery or excise warehouse in West Bengal of any such liquor, it shall be gauged and proved by the officer-in-charge of the distillery or warehouse, and shall be taken into store and entered in his accounts.
(3) As soon as may be after such arrival, the officer-in-charge of the distillery or warehouse shall certify on the importer's copy of the pass full details regarding the liquor received, in such form as may be prescribed in the pass or required by the authorities of the exporting district or place.
Export of foreign liquor under bond for payment of duty or fee
[9]11.(1) Foreign liquor may be exported under a bond for the payment of duty imposed under section 27 and/or fee imposed under section 38 of the Act, as the case may be, only from a distillery or warehouse, after -
(i)the person who wants so to export foreign liquor has executed a bond (which may be either general or special in the prescribed forms) before the Collectors of the district where the distillery or warehouse is situated; and
(ii) the Collector has furnished to the Excise Office-in-Charge of the distillery or warehouse an authenticated copy of the bond.
(2) The Excise Officer-in-Charge of the distillery or warehouse shall, after the particulars of the bond have been entered in the prescribed bond register, issue foreign liquor up to such quantity as is covered at any time by the bond.
12. No liquor shall be so issued until it has been gauged and proved by the Officer-in-charge of the distillery or warehouse. / Liquor to be gauged and proved before issue.
- (1) A pass in triplicate shall be prepared by the officer-in-charge of the distillery or excise warehouse when any liquor is issued under sub-rule (4) of Rule 11.
- (1) Each cask or other vessel containing liquor issued from a distillery or excise warehouse under sub-rule (4) of Rule 11 shall bear marks showing clearly the name of such distillery or warehouse, and the number of the cask or other vessel, and the nature, quantity and strength of its contents.
15. Accounts of all exports shall be kept, in the prescribed form, by the officer-in-charge of the distillery or warehouse. / Accounts of exports.
16. (Obsolete – not printed)
Transport of foreign liquor under bond for payment of duty or fee
[10]17. Foreign liquor may be transported under a bond for the payment of duty imported under section 27 and / or fee imposed under section 38 of the Act, as the case may be, only to a distillery or warehouse and when foreign liquor is so transported, rules 11 to 15 shall apply mutatis mutandis. / Conditions under which transport may be made.
Import, export and transport of spirit including rectified spirit but not including country spirit and spirit classed as foreign liquor under bond for payment of duty or fee
[11]17A. Rules 8 to 17 shall apply mutatis mutandis when spirit including rectified spirit but not including country spirit and spirit classed as foreign liquor, on which duty imposed under section 27 and / or fee imposed under section 38 of the Act, as the case may be, has not been paid in full is imported, exported or transported. / Import, Export and Transport of spirit.
COUNTRY SPIRIT
Import of Country Spirit
18.(1) Country spirit may be imported only with the permission of the Excise Commissioner, and under a bond for the payment of excise duty and by -
(a)a person to whom an exclusive privilege for the supply or sale of such spirit has been granted under section 22, or
(b)a licensed wholesale dealer in country spirit.
(2) Rules 8 to 10 shall apply to such imports.
Export of Country Spirit
19.(1) Country spirit may be exported only under a bond for the payment of excise duty and with the permission of the Excise Commissioner, which will not be given unless the authorities of the place of import allow the importation of such spirit therein.
(2) Rules 11 to 13 shall apply, mutatis mutandis, to such exports.
Transport of Country Spirit
20. Rules 11 to 15 shall apply, mutatis mutandis, to the transport of country spirit between distilleries and excise warehouses.
Ganja
Export of Ganja to other States
[12]21.(1) Ganja shall not be exported to another State unless :-
(a)it is exported direct from the public warehouse by a person (hereinafter called the importer) to whom a pass has been granted by the Collector or officer-in-charge of Excise of the importing district, or by the authorized agent of such person;
(b)the officer issuing the said pass has forwarded two copies thereof to the Superintendent of Excise of the exporting district;
(c)the importer or his authorized agent has obtained from the Superintendent of Excise of the exporting district as prescribed by Rule 22, a license to purchase ganja; and
(d)a bond has been executed as prescribed by Rule 26 for payment of duty in the State to which the ganja is to be exported. / Conditions of export of Ganja to other States.
(2) Not withstanding anything contained in sub-rule (1), the Excise Commissioner may by an order in writing direct any special procedure to be observed in any case of export.
22. The importer or his authorized agent shall deliver to the Superintendent of Excise of the exporting district the original pass granted to him by the Collector or officer-in-charge of Excise of the importing district. The said Superintendent of Excise shall, thereupon, fill up and sign the license on the back of the pass and of the two copies thereof received by post, authorizing the importer of his authorized agent to purchase ganja, and shall return the original pass to the importer for presentation to the officer-in-charge of Public Warehouse, to whom he shall also forward the duplicate and triplicate copies of the pass:
Provided that the Superintendent of Excise may, in accordance with any general or special order of the Excise Commissioner, refuse to grant the said license to purchase, in which case he shall forthwith give telegraphic intimation of his refusal to the Collector of the importing district. / Importer to deliver original pass to Superintendent of Excise.
23.(1) Only ganja stored in the public warehouse shall be purchased.
(2) When the importer has completed his purchase, the officer-in-charge shall, on proof of the execution of a bond, as prescribed in Rule 26 and on a requisition from the wholesale vendor of ganja and bhang, issue the ganja. Each chest in which the ganja is to be packed shall be weighed and its number and weight shall be marked on it in paint. The ganja shall then be weighed and packed in the chests, all dust and refuse being removed. Seals shall be affixed at the interstices 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, the name of the importer and the district to which the ganja is consigned must be legibly painted on each chest. All these operations must be performed in the presence of the officer-in-charge of the Public Warehouse. / Procedure for purchase, packing and weighment of ganja.
24. When the weighments have been completed, the Supervisor shall enter on the back of the pass and of the duplicate and triplicate copies thereof -
(a)the number of each package.
(b)the gross weight of each package.
(c)the net weight of ganja in each package.
(d)the name of the purchaser, and
(e)the name of the person to whom delivery is to be given. / Details to be entered on back of pass.
25.(1) The officer-in-charge shall then make over the original copy of the pass to the importer, who shall immediately take the ganja to the nearest railway station or any other station that may be appointed by the Collector for despatch to the place specified in the pass:
Provided that, if the pass has been granted by a Collector of officer-in-charge of Excise of a district of Uttar Pradesh, the importer shall consign the ganja direct to such Collector or officer, to whom he shall also send the original copy of the pass together with the railway receipt, by post, in a registered cover.
(2) The duplicate copy of the pass shall be despatched by the Supervisor by the same day's post to the Collector or other officer who issued it, and the triplicate portion shall be attached as a voucher to the annual return showing the ganja exported from the public warehouse to each district which is submitted to the Collector of the exporting district. / Disposal of passes
26.(1) The importer shall execute a bond (which may be either a general or a special bond) in the prescribed form in favour either of the Collector of the exporting district or of the Collector of the importing district, binding himself his heirs, successors and assigns to the lodge the ganja within a reasonable time (to be fixed by the Superintendent of Excise in an excise warehouse in the importing district, or to pay to the Collector of such district) a sum equal to the amount of duty, chargeable on the said ganja. The bond may also provide for the payment of penalty duty at such rates as may be prescribed on any deficiency or excess in quantity on the arrival of the ganja at its destination.
(2) If a bond has been executed in favour of the Collector of the importing district the fact shall be noted on the import pass by the officer who issues the same. In the event of the bond being executed in the exporting district the Superintendent of Excise shall despatch the same by post to the Collector of the importing district in order that he may take necessary action thereon. / Importer to execute bond.
Execution of bond at a place of import to be noted on import pass.
27. Ganjashall only be exported within the period for which the pass specified in Rule 22 is current, or within such extension of the currency thereon as may be granted by the Collector of the importing district, or, if authorized by rules made in the importing state to grant such extension, by the Superintendent of Excise. Every extension of the period of an import pass granted by the Superintendent of Excise shall be notified to the Collector of the importing district. / Export to be made within period of currency of pass.
[13]28. to 37. [Omitted]
Transport of Ganja from the Public Warehouse to District Warehouse
38. No ganja shall be transported from the public warehouse except by the wholesale vendor of ganja and bhang. / Only wholesale vendor may transport ganja.
39.(1) When the wholesale vendor of ganja and bhang desires to transport ganja from the public warehouse he must execute a bond (which may be either a general or a special bond) in the prescribed form before the Collector of the district in which the public warehouse is situated for the payment of the duty imposed under section 27.
(2) The Collector shall sign the bond on behalf of the Governor of West Bengal as a party to the instrument.
(3) The Collector shall then intimate the fact of the execution of the bond to the officer-in-charge of the public warehouse who shall after the particulars thereof have been entered in the prescribed register, issue the ganja and prepare a pass in triplicate. / Bond to be executed and officer-in-charge informed.
40. Rules 23 to 25 shall apply, mutatis mutandis, to such transports. / Rules for transport.
41. The wholesale vendor of ganja and bhang must submit the original copy of the pass to the Collector of Sub-divisional Officer, within whose local jurisdiction the warehouse to which the ganja is to be transported is situated. / Wholesale vendor to submit pass.