Punjab Power Alcohol (Payment of Price) Rules, 1957

Punjab Power Alcohol (Payment of Price) Rules, 1957

Published vide Punjab Government Notification No. G.S.R. 284/C.A.22/48/Section 10/62, dated 26th November, 1962

pu799

Revenue Department

(Excise and Taxation)

No. G.S.R. 284/C.A.22/48/section 10/62. - The following rules as amended up to the 31st August, 1962, are republished below for general information :-

[The Punjab Power Alcohol (Payment of Price) Rules, 1957.]

1. (1) These rules may be called the Punjab Power Alcohol (Payment of Price) Rules, 1957.

(2) They shall be deemed to have come into force with effect from the 1st April, 1957.

2. All the terms and expressions used in these rules shall have the same meanings as are assigned to them in the Indian Power Alcohol Act, 1948 (XXII of 1948) and the Indian Power Alcohol Rules, 1950.
3. Payment of price of power alcohol by the mixing licensees.- The procedure for the payment of the price of power alcohol by Mixing licensees of the Punjab Government shall be as under :-

(a) As and when power alcohol is delivered to a mixing licensee, the Officer-in-Charge Depot, shall note down in quadruplicate, in form P.A.P.I., the quantity delivered and the price thereof, and shall obtain thereon the signatures of the Manager of the Depot. On the 1st and the 15th of every month, and in the event of any of these dates being a holiday, on the last working day preceding such dates, the quantities of power alcohol delivered during the preceding fortnight (first fourteen days of a month to be reckoned as the first fortnight and the remaining days of that month as the second fortnight) and the price thereof shall be totally up and signed by the Officer-in-Charge, Depot, and the Manager of the Depot. The original shall be forwarded by the Officer-in-Charge, Depot, to the Power Alcohol Authority of the State by the 5th and the 20th of every month punctually two copies shall be handed over to the Manager of the Depot and one copy shall be retained by the Officer-in-Charge, Depot.

(b) On or before the 15th and on or before the last working day of every month, the mixing licensee shall deposit in the Government Treasury in Punjab, the price of power alcohol, in respect of which the statement in Form P.A.P.I. has been delivered to him and shall, without delay, send the treasury challan in token of the deposit to the said Power Alcohol Authority. In default, interest at the rate of 6 per cent per annum shall accrue on the amount of arrears from the date of default.

(c) If a mixing licensee holds mixing depots at more than one place in the State, he may deposit the price of power alcohol delivered to him at all such mixing depots, in any one treasury in the State, separately for each mixing depot, as approved by the Power Alcohol Authority.

4. Payment of Price of Power Alcohol by the Punjab Government to the distillers.- On the basis of the accounts received under rule 3(a) the Power Alcohol Authority[or any other gazetted officer authorised by him in this behalf]shall calculate the amount, due to the distillers, on account of the price and central excise duty at the rates specified by the Central Government, on the quantity of power alcohol delivered to the mixing licensee plus transport charges on all consignments of power alcohol received within a fortnight as per statement in form P.A.A.I. and he shall send the payment order to every distiller for such amount within thirty days of the end of a fortnight, to which the payment relates. No interest shall, however, be allowed to the distiller, if the payment is delayed for any reasons.
5. Payment for transportation of power alcohol from one mixing depot to another depot, in case the latter runs short of power alcohol.- On the basis of the accounts received from the Officer-in-Charge, Depot, the Power Alcohol Authority[or any other gazetted officer authorised by him in this behalf]shall pay the transportation charges to the transporting agency, at the rates agreed between the Central Government and the Mixing Licensees (Oil Companies) in respect of the transport of Power Alcohol in tank lorries, owned by the oil companies or on the basis of the actual charges, incurred by the mixing licensees, as per receipt of the contractors, if any, engaged for such transport, produced by the mixing licensee in support of such payment.
6. Payment of punishment charges on power alcohol.- The charges for transhipment of power alcohol at break of gauage shall be paid by the Power Alcohol Authority [or any other gazetted officer authorised by him in this behalf]to the transhipment agency on quarterly basis and at the rates to be fixed by such Authority in accordance with the instructions of the Central Government.
7. Payment of octroi charges on power alcohol.- Where a mixing depot is situated within the municipal limits of a local body, the Power Alcohol Authority[or any other gazetted officer authorised by him in this behalf]shall pay, on fortnightly basis to the local body concerned, octroi charges on the import of power alcohol within such limits during a fortnight referred to in rule 3(a), on the basis of the accounts, furnished in form P.A.A.I., by the Officer-in-Charge, Depot or on the bills received from the local body concerned, as the case may be.
8. Refund of excess amount paid.- (a) An application for refund of the excess amount paid shall be made to the Power Alcohol Authority. It shall contain the specific grounds on which the claim is based.

(b) If the Power Alcohol Authority is satisfied that the refund is payable, it shall make an order specifying the amount refundable and communicate the order to the applicant.

(c) When an order for a refund has been passed under sub-rule (b), the Power Alcohol Authority shall, if the applicant desires payment in cash issue a refund voucher and shall make it over to the applicant for encashment at the appropriate Government Treasury.

(d) If the applicant desires payment by adjustment against any amount subsequently payable by him, the Power Alcohol Authority shall pass orders accordingly, authorising the applicant to deduct the sum refundable from the amount, payable in respect of the next fortnight, following the sanctioning of the fund.

(e) In support of his claim for reduction, according to sub-rule (d) the applicant shall quote the authority, sanctioning the refund under sub-rule (b).

9. [General.- The forms P.A.P.I. and P.A.A.I. shall be preserved for a period of six years; provided that in any case in which a reference to any particular form is considered necessary in the course of proceedings pending in the Audit Department or in a court of law or in any other administrative department or in the Police Department, the said form shall be preserved for such longer period as may be considered necessary in that behalf.]