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Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915

1. Sources of Excise Revenue. 2. Definition of liquor. 3. Intoxicating drug. 4. Opium. 5. Excise Revenue. 6. Duty. 7. Rates of duty. 8. Vend licence Fee. 9. Limits of retail sale. 10. Exemptions. 11. Pass and Permit. 12. Excise officers and their powers. 13. Powers delegated to Board and Commissioner. 14. Powers, Commissioner may delegate. 15. Powers, Collector may delegate. 16. Certain powers conferred by Government on Excise Officers. 17. Powers conferred on Inspectors or Sub-Inspectors. 18. Powers conferred on the Board and the Commissioner. 19. Powers conferred on the Board to sanction temporary establishment. 20. Certain powers conferred on Commissioner. 21. Divisional Commissioner. 22. Duties of all Excise Officers. 23. Collectors and their officers. 24. Deputy Commissioner of Excise and Salt. 25. Superintendents of Excise. 26. When they can exercise Collector's powers. 27. Sub-Divisional Officers. 28. Inspectors. 29. Distillery and warehouse officers. 30. Sub-Inspectors-Circles. 30A. 31. Tours : minimum prescribed. 32. Inspections with regard to tours. 33. Tour programmes. 34. Duties of Sub-Inspectors. 35. Diaries. 36. 37. Excise Superintendent's and Inspector's statements. 38. Travelling allowances. 39. Excise officers in outlying circles not to journey to headquarters for drawing pay or travelling allowances. 40. Conveyance. 41. Government Servants' Conduct Rules. 42. Appointment. 42A. 43. Promotion. 44. Transfer. 45. Rules for the recruitment of Assistant Sub-Inspectors of Excise. 46. Power of transfer delegated to Collector. 46A. 47. 50. Proceedings. 51. Leave. 52. Casual leave. 53. Absence on Gazetted holidays. 54. Volunteer duty. 55. Government Rules. 56. Appeal against Collector. 57. Copy of order to be given. 58. Appellant may appear personally but not by counsel. 59. Appeals by Government Servants. 60. Court-fees on appeal for revision. 61. Inspections required from Inspector of Distillery. 62. 63. 64. 65. Inspection of distilleries and warehouses. 66. 67. Duration and number of licenses. 68. The ascertainment of local opinion. 69. Ascertainment of public opinion during tours of Excise Officers. 70. Advisory Committees. 70A. 70B. 71. Public to be taken into confidence. 72. Prohibition of licenses to certain persons. 73. Fees. 74. Term of licenses. 75. Duty during term of licence. 76. New shops during term of licence. 77. Settlement list. 78. List of tari shops. 79. Divisional Commissioner and Excise Commissioner's action. 80. Temporary Fair licenses. 81. Separation of licenses for premises for the sale of different articles. 82. Location of shops. 83. Procedure for setting border shops. 84. The Sites of shops. 85. Reference to Magistrate in mufassal. 86. What licenses settled by auction. 87. Dates how fixed. 88. Sale notice. 89. Settlements by whom conducted. 90. Collector's sanction required. 91. "Reserved" or "upset" fee. 92. Procedure when not obtained. 93. When advisable to accept other than highest bids. 94. Bids to be refused. 95. Combination to be guarded against. 96. Order in which shops to be put up for auction. 97. Settlement in lots prohibited. 98. Bids for another person. 99. Signature of auction-purchaser. 100. Report of settlement to Commissioner. 101. Settlement without auction of shop usually settled by auction. 102. Sale to certain persons prohibited. 103. Mixing of noxious substances. 104. Reduction of strength. 105. Prescribed strengths for whisky, etc. 106. Premises and signboards. 107. Salesmen employed. 108. Licence covers one shop only. 109. Transfer of licenses. 110. Hours of sale. 111. Closure of shops during riot, etc. 112. Accounts. 113. Strengths and prices of country spirit. 114. Favourable duty for weak strengths. 115. Maximum or minimum prices. 116. Sale of country spirit foreign liquor under "on" licence, ganja and bhang on credit. 117. Ex-licensee's stock how to be disposed of. 118. Prosecutions of licenses. 119. Register of misconduct of vendors. 120. Recall of time expired licenses. 121. Procedure at sale. 122. Money how received. 123. Delivery of licence. 124. Date of opening of shop. 125. Defaulter's list. 126. Distress warrants. 127. Procedure on cancelment or surrender of licence. 128. Remission of irrecoverable revenue. 129. Refunds. 130. Reduction of fees during term of the licence. 131. Board's Rule. 132. Payment to Treasury. 133. Procedure for payment. 134. Payment by money order. 135. Personal ledger account. 136. Cash account of Excise Officer. 137. 137A. 138. Board's Rule. 139. 140. Definition. 141. Rates of duty. 142. Import, export and transport. 143. Limit of retail sale. 144. 145. Strengths of whisky etc. 146. Licenses and premises for country and foreign spirit distinct. 147. Kinds of licences. 148. "On and Off" licenses generally. 149. "Off" licenses. 150. "On and Off" licenses. 151. Steamer and refreshment room licenses. 152. Dining-car licenses. 153. Dakbungalow licenses. 154. Magistrate's sanction. 155. Control of hotel and restaurant licenses. 156. Hotel licenses. 157. Restaurant licenses. 158. Bar licence in hotel. 159. Hotel and bar licenses for restaurant. 160. Bar licence at theatres etc. 161. Bar covered by one fee to be specified in licence. 162. Collector may declare a place to be a bar or restaurant. 163. Licence necessary for proprietary club. 164. 164A. 165. Late-closing licenses. 166. Special late-closing licenses. 167. Exemption from certain Sections. 167A. 168. Definition. 169. Rate of duty. 170. Limit of retail sale. 171. Sale permitted to wholesale foreign licensees and prohibited to retail foreign liquor licensee. 172. Issue from distilleries and warehouses. 173. Grant of permits to manufacturers of medicines to obtain rectified spirit at a concession rate of duty. 173A. Supply of medical preparations duty-free. 173B. 174. Grant of permit to obtain spirit free of duty for industrial purposes. 175. Issue of rectified spirit duty free. 176. Perfumed spirit a foreign liquor. 177. The following instruction apply to beer . 178. Excise Officer's duties. 179. Saccharometers, etc. 180. The following rules apply. 181. Consent of Commanding Officer necessary to shops within 2 miles of cantonments. 182. Assistance to be given to military authorities. 183. Military Canteen Tenants System. 184. Definition. 185. Method of denaturation. 186. Instructions issued to the Chemical Examiner for Customs and Excise for the testing of the general denaturants. 187. Instruction for the storage of denaturants and for their examination by the Chemical Examiner for Customs and Excise. 188. Instructions for the process of denaturing storage and issue of denatured sprit. 189. Error in denaturing operations. 190. Denatured spirit is foreign liquor. 191. Duty. 192. Limit of retail sale. 193. Fees for sale and possession in excess. 194. Import and export. 195. Passes for transport in excess of the limit for retail sale. 196. Use of special denaturants. 197. Penalty for rendering denatured spirit fit for human consumption. 198. Government rules for imported denatured spirit. 199. Imported liquor manufactured in India to be placed in the Customs house. 200. Application for removal to excise warehouse. 201. To be tested and gauged. 202. Levy of excise duty. 203. Levy of differential duty. 204. Landing charges to be paid by importers. 205. Charges on account of rent to be paid by importer. 206. Rent etc. how to be charged. 207. Importation by sea of liquor under bond. 208. Board's Rules governing. 209. Board's Rules governing exportation of spirit under bond. 210. Definition. 211. Duty. 212. Import, export and transport. 213. Limit of detail sale. 214. Retail vend fees. 215. Strengths, maximum and minimum price. 216. Distilleries and warehouses. 217. Systems of supply. 217A. Description. 218. 219. Considerations for accepting tenders. 220. 221. Plant for storage and issue. 221A. 221B. 222. Establishment. 223. 224. Stock on expiry of contract. 225. Contractor bound by Board's instructions. 226. Opening of warehouses by wholesale vendors. 227. License Forms. 228. Deposit of bond. 229. Minimum quantity of spirit required. 230. Successor bound to purchase plant in warehouses from ex-licensee. 231. Disposal of private warehouse by ex-licensee. 232. Excise Commissioner empowered to purchase distillery at expiration of contract. 233. Disposal of plant in Government distillery on expiry of contract. 234. Payment of rent and municipal taxes of Government distilleries and warehouses. 235. Procedure on receipt of spirit. 236. Procedure for wastage caused by theft, etc. 237. Procedure for spirit to be distributed to outlying warehouses. 238. What Office. 239. 240. 241. The Rule in paragraph 5. 242. Storage of blended liquor, when excessive. 243. Surprise visits. 244. Water. 245. Treatment of casks etc. 246. Instructions for blending and issue. 247. Grogging. 248. Cleansing of vessels. 249. Distillery area. 250. Ordinary system. 251. Procedure for retail vendor. 252. Post Office system. 253. Description. 254. Licence and settlement. 255. Area of supply. 256. Outstill near distillery area. 257. Regulation of fees when outstill situated near distillery areas. 258. Capacity of stills how fixed. 259. Branch shops. 260. Account of outstills. 260A. Comparative statement of consumption. 260B. Consumption how estimated. 260C. Cleanliness of the still and the worm as precaution against copper contamination. 260D. Fore-shots and tailings to be collected separately. 261. Precautions necessary when out still closed. 262. Definition. 263. Limit of retail sale. 264. Vend-fees. 265. Licence for unfermented tari. 266. Licence for sale of fermented tari. 266A. 267. The licence to manufacture far/in no. 267A. Exemption from certain Section. 268. Seasonal licences. 269. Permit for possession of more than 4 seers. 270. Special kists for Bihar and Chotanagpur. 270A. 271. The collection of tari fees in Bihar. 271A. 272. Definition. 273. Limit of retail sale. 274. Vend licence fees. 275. Exemption from certain Sections. 276. Triennial leases. 277. Account. 278. Free home-brewing where allowed. 279. Home brewing with licence. 280. Instruction for grant of licences and collection of fees in those districts. 281. Special licences for manufacture. 282. Permits for possession of pachwai. 283. 284. Fermented mahua. 285. Definition. 285A. 285B. 286. Rates of duty. 287. Import and export. 287A. 288. Bond for import or transport. 289. Bond for export. 290. Limits of retail vend. 291. Fees for retail vend. 292. Fee for wholesale import of transport. 293. Duty. 294. Destruction of unfit ganja. 295. Confiscated ganja. 296. Import pass. 297. Warehouses. 298. Warehouse locks. 299. Settlement when competition. 299A. 300. Examination before storing. 301. Pass for transport. 302. By whom to be granted. 303. Smugglers from Rajshahi. 304. Export. 314. Supply to Nepal. 315. Vendors to hold proper authority. 316. Export in cases not provided in Rules. 317. Definition. 318. Duty. 319. Limit of retail sales. 320. Import and export. 320A. 321A. Bond for import, export and transport. 322. Fees. 323. Instruction for issue of bhang for export. 324. Destruction of unfit bhang. 325. Confiscated bhang. 326. Manufacture. 327. Retail licence. 328. Transport pass. 329. Export in cases not provided in Rules. 330. Exclusive supply. 331. Licences for manufacture and sale of bona fide medicinal preparations from duty paid bhang. 332 to 348 xxx 349 to 361 xxx 362. 363. What officers are empowered to investigate, etc., definition of Excise officers. 364. Powers under Section 69(c) Section 74 and Section 79(5). 365. Powers under Section 77(2). 366. Restrictions of powers under Sections 69 and 70. 367. Forms of warrants and bonds for appearance. 368. Officers empowered to search without warrant. Order No. II (5) Notification No 470-F. dated the 15th January, 1919. Ditto Order No. XIII. Ditto Order No. II (4) (a). 369. Instructions for regulating the procedure in conducting searches under the Opium Act, 1878 and the Bihar and Orissa Excise Act, 1915. 369A. Detective warrants. 370. Officers empowered to investigate offence. 371. Officers empowered to stay proceedings. 372. Register of information of offences. 373. Report of arrest, seizure or search within 24 hours. 374. Reasons to be recorded for stay of proceedings. 375. Officers empowered to release on bail or bond for appearance. Order II (5). Notification No. 47.-F. dated the 15th January, 1919 Order XIII ditto. Order II (4) (a) ditto. 376. Release of accused persons on bond or bail bond. 377. Production of persons arrested and articles seized. 378. Procedure when persons arrested is brought before Collector or Excise Officer. 379. Cognizance by the Magistrate. 380. Complaints or report by Excise Officers. 381. Complaints or reports of Customs, Opium and Land Revenue Officers how submitted. 382. Conduct of prosecution. 383. Judicial proceedings. 384. Information and aid to Excise Officers. 385. 386. Expenses to witnesses. 387. Compensation to persons arrested or charged. 387A. 388. Case register. 389. Register of convictions. 390. Interrogation of offenders in Jail in important cases of smuggling of excisable articles and report to the Excise Intelligence Bureau. 390A. Rules for the working of the Excise Intelligence Bureau. 391. Transfer of prisoners imprisoned for smuggling cocaine to jails of districts they belong. 392. Rewards, by whom granted. 393. Accounts instructions. 394. Drawal and disbursement of rewards. 395. Power of Board to grant rewards. 396. Information of cases, etc. to Collector. 397. Power of Collector to reward informers when no prosecution. 398. His power when fine imposed and realized. 399. When Collector should apply to Commissioner. 400. Collector's power when confiscated articles sold or fine imposed in lieu. 401. Commissioner's powers. 402. Principles to be observe. 403. Rewards not to be granted in petty cases. 404. Officer not eligible for rewards. 404A. Rewards to be entered in service books. 405. Period of appeal to be awaited. 406. 407. Attendance of informer not required. 408. Rewards to Police Officers. 409. Employment of Informers. 410. Board's Rules. 411. Permit to legalize possession by purchaser of confiscated articles. 412. Definitions. 413. Appliances used. 414. Points to be attended to in preparing Finger Print Slips. 415. 416. Search slip to accompany Finger Print Slips. 417. 418. 419. Reference to other districts to be made to trace the antecedent of smugglers. 420. Method of proving previous convictions in traced cases. 421. Method of proving the identity of the accused. 422. Cases traced by the Bureau. 423. 424. 425. and 426. 427. Submission of death, reports. 428. to 440. 441. 442. After 20 years' service. 443. Form of security. 444. Payment of Instalments. 445. Security in land. 446. Promissory notes where deposited. 447. Return of security. 448. Stamp and registration fees. 449. Security bonds where deposited. 450. Procedure on transfer. 451. Procedure on promotion. 452. Register. 453. Uniforms. 454. 455. Distribution of grant for uniforms. 456. Issue of clothing. 457. Uniforms supplied to constable promoted permanently to the rank of Assistant Su. 458. 459. Great coats. 460. 461. Repairing. 462. 463. 464. 465. When submitted. 466. Period of clothing must last. 467. 468. 469. Returned clothing. 470. Leave. 471. Purchase. 472. Indent. 473. 474. Taking delivery. 475. Committee. 476. 477. 478. Payment. 479. 480. 481. Individual account. 482. 483. 484. 485. 486. 487. 488. 489. 490. Excise buildings on Public Works Department books. 491. Commissioner's power of sanction. 492. By whom constructed. 493. Procedure required from Collector for new buildings. 494. Procedure of Commissioner. 495. List of Excise buildings. 496. Commissioner's power of sanction to rent and taxes. 497. And to office rent. 498. Rents, etc. how credited. 499. Chubb's locks how procured. 500. Register of locks. 501. Old lock. 502. Board's Rules. 503. The marking and destructions of Excise records. 504. Board's Rules. 505. Saleable forms and account books. 506. Duties of Excise Superintendent. 507. Service-books for whom required, and contents. 508. 509. 510. When officers transferred. 511. 512. Excise map. 513. Table of distance. 514. Supply of gallon measure. 515. Indents for. 516. Table of weights and measures. 517. 518. 519. Instruments, how indented for. 520. Packing. 521. 522. 523. Despatch. 524. 525.

(Articles, Exciseable other than Opium)

CHAPTER I

Preliminary

  1. Sources of Excise Revenue.- The Excise Administration in the Province of Bihar and Orissa is concerned with the consumption of the following articles:-

(1) Liquor.

(2) Intoxicating drugs.

(3) Opium.

  1. Definition of liquor.- "Liquor" is defined in Section 2(14), Act II of 1915. It consists of either "country liquor" or "foreign liquor" which, under Section 4 of the Act, are respectively defined in Order 1 of Government Notification No. 470-F., dated 15th January, 1919.
  2. Intoxicating drug.- "Intoxicating drug" is defined in Section 2(13) Act II of 1915.

(1) ganja, (2) bhang or sidhi and (3) charas are defined under Section 3 of the Act, in Order I of Government Notification No. 470-F., dated 15th January, 1919.

(2) * * * * *

  1. Opium.- The Opium Act and the Rules of Government and the Board relating to Excise on Opium are contained in Excise and Opium Laws.
  2. Excise Revenue.- "Excise Revenue" is defined in Section 2(9) of the Act. It is chiefly realized in two forms, viz:-

(1) Duty,

(2) Vend licence fees.

  1. Duty.- Duty is levied under the conditions stated in Sections 27 and 28, of Act II of 1915. In the case of excisable articles imported by sea into the Province, duty under the Tariff Act, 1894, or the Sea Customs Act, 1878, is realized by the Customs House. This forms no part of the excise revenue of the Province. In all other cases duty is realized by the Excise Authorities. Duty is usually levied in addition to the vend licence fee, the principal exceptions being the cases of outstills, and tariand pachwai shops.
  2. Rates of duty.- Duty is imposed at the rates specified in Orders IX, X and XI of Government Notification No. 470-F., dated the 15th January, 1919, published under Section 27 of the Act.
  3. Vend licence Fee.- Vend licence fees are levied in consideration of the privilege of selling, for a certain period on excisable articles either wholesale or retail. The fees may be either sliding, fixed or settled by auction. In certain cases, e.g. in the case of outstills, and pachwai, vend licenses cover also manufacture.
  4. Limits of retail sale.- The limits of retail sale are declared in paragraph I of Notification No. 23-137-1; dated the 29th April, 1919, issued by the Board under Section 5 of the Act.
  5. Exemptions.- The excisable articles named below are exempted in certain circumstances from certain provisions of the Act by Order XVI of Government Notification No. 470-F., dated 15th January, 1919, issued under Section 94 of the Act i.e.

(i) Pachwai;

(ii) duty-paid excisable articles contained in medicinal preparations;

(iii) perfumed spirit;

(iv) medicated wines;

(v) certain medicinal preparations containing cocaine or other derivatives of coca, specified in Clause (5) of Order XVI.

  1. Pass and Permit.- A "pass" is the document which actually authorises the removal of an excisable article. A "permit" is a "no objection" statement issued by an officer concerned in the 'removal but not empowered to authorise it. For example, a person removing charasfrom Amritsar to his shop in Patna gets a pass from the proper authorities at Amritsar which actually authorizes the removal of charas. But as the Patna Excise Officers are also interested in the arrival of charasin Patna, the assent of the Patna Officers is a necessary preliminary to the removal of charas from Amritsar. That assent is signified in a permit, to the effect that the Collector of Patna has no objection to charas being brought into his district.

CHAPTER II

The Powers and Duties of Officers.

  1. Excise officers and their powers.- The appointments held by Excise and Salt Officers in Bihar and Orissa, the powers conferred on those officers and the areas within which they exercise authority are stated in Order II of Government Notification No. 470-F, dated the 15th January 1919. The orders of Government are passed under clauses (a), (b), (c) and (d) of Section 7 (2) Act II of 1915.
  2. Powers delegated to Board and Commissioner.- The powers delegated by Government to the Board and the Commissioner of Excise respectively, under Section 7(2)(e) of the Act are stated in Orders III and IV of the Notification.
  3. Powers, Commissioner may delegate.- The powers which the Excise Commissioner is permitted to delegate under Section 7(2) (g) of the Act are stated in Order V(1) of the Notification.
  4. Powers, Collector may delegate.- The powers which the Collector is permitted to delegate under the same Section are stated in Order V (2).

Note. - Without the previous sanction of the Excise Commissioner the Collector shall not delegate his power to grant passes for the transport of any excisable article under Section 12(2) of the Act to any officer below the rank of Sub-Deputy Collector or Inspector of Excise.

  1. Certain powers conferred by Government on Excise Officers.- Powers under Section 69 (c), Section 74 and Section 79(5) are conferred by Government on Excise officers of and above the rank of Sub-Inspector in Order XIII.
  2. Powers conferred on Inspectors or Sub-Inspectors.- Excise and Salt Inspectors and Sub-Inspectors are empowered by Government to act, under Section 77(2) in Order XIV.
  3. Powers conferred on the Board and the Commissioner.- Orders of Government have been passed under Section 89 (2) (a) of the Act prescribing certain powers of the Board and the Commissioner of Excise in Rule 1 of Notification No. 471-F., dated the 15th January, 1919.
  4. Powers conferred on the Board to sanction temporary establishment.- The Board has been empowered to sanction the entertainment each year of a temporary establishment to supervise the collection and weighment of bhang, subject to specific budget provisions and to restrictions imposed by Rules 3(2) and (3) of the annexure to the Resolution of the Government of India in the Finance Department No. 352-E.A., dated the 25th July, 1917 (Finance Department letter No. 5179-F., dated 21st February, 1918).
  5. Certain powers conferred on Commissioner.- The Commissioner of Excise has been granted also by Government or the Board the powers stated below:-

(1) To write off for the irrecoverable value of stores or public money falling on either Imperial or Provincial revenues, up to a limit of Rs. 500 in either case, and subject to the condition (i) that no defect of system is shown, the amendment of which requires the orders of Government, and (ii) that there has not been any serious negligence on the part of some individual officers which might possible call for disciplinary action (Board's Rules, Chapter X, paragraph 219),

(2) To sanction the alteration in the date of birth in a Service Book, Article 62 (1) (b), Civil Account Code, Volume I [Board's Rules', Chapter XXI, paragraph 391 (VI)].

(3) To accept in the case of an officer appointed on pay not exceeding Rs. 50, a certificate of health in any form that may be considered sufficient from any officer other than prescribed medical officers (Government Circular No. 16 T.F., dated 25th September, 1909).

(4) To grant exemptions from the operation of the Rule about 10 days' halt in Article 1056 of the Civil Service Regulations in individual cases up to a limit of 30 days, subject to the conditions (a) that prolonged halts are necessary in the interests of the public service, and (b) that such halts necessitate the maintenance of camp equipage or, where no camp equipage is maintained, entail extra expense on the officer after the first 10 days. This power is to be exercised in exceptional cases only, for special and valid reasons and it will not extend to the personal exemption of the Commissioner himself, which, should it be required, must continue to be referred to Government for orders.

(Government Circulars No. 17-T.F., dated 8th October, 1909 and No. 21 -F., dated 14th July 1910).

Note. - Halt at Ranchi hill station, is governed by rules laid down in the Bihar and Orissa Hill Allowance Code.

(5) To assign to an officer appointed to be in charge of the current duties of an office independently, without retaining charge of his own office, a charge allowance of less than the amount admissible under Article 94 of the Civil Service Regulations or, if this amount is considered to be too small, the full acting allowance, subject to the limitation specified in Article 95 (Government Circular No. 2-T.F. dated 26th April, 1910).

(6) To withhold the periodical increments of pay of non-gazetted officers other than ministerial and menial officers-Article 152, Civil Service Regulations (Government Circular No. 3-T.F., dated 26th April, 1910).

(7) To grant the local or duty allowances attached to an office to a non-gazetted officer placed in charge of the current duties of that office-Article 166, Civil Service Regulations (Government Circular No. 3 - T.F., dated 26th April, 1910).

(8) To appoint a non-gazetted officer to hold substantively as a temporary measure, or to officiate in, two or more independent appointments at one time and to regulate the allowance of such an officer within prescribed limits-Article 168, Civil Regulations (Government Circular No. 3 -T.F., dated 26th April, 1910).

(9) To grant the travelling allowance attached to an office to a non-gazetted officer placed in charge of the current duties of that office - Article 1010 Civil Service Regulations (Government circular No. 3 - T.F., dated 26th April, 1910).

(10) To allow an officer compelled on a sudden emergency, to leave his camp and proceed rapidly on duty to a place more than 20 miles (32) kilometers) distant, to draw the actual expenses of maintaining such camp not exceeding the daily allowance, in addition to the allowances admissible under Chapter III, Civil Service Regulations whether the camp be moved or not-Article 1061, Civil Service Regulations (Government Circular No. 3-T.F., dated 26th April, 1910).

(11) To grant travelling allowance to non-gazetted subordinates, substantive or temporary, for the journey to join a first appointment in the public service the rate admissible being that of the class (Article 1002) to which this appointment which the officer proceeds to join belongs-Article 1083,-Service Regulations (Government Circular No.3-T.F., dated 26th April, 1910)

(12) To exempt Excise peons from personal appearance when draw pensions-Article 945 of the Civil Service Regulations (Government of India Finance Department No. 998-Ex., dated 20th February, 1906 and Government Circular No. 11 - F., dated 20th March. 1906).

(13) To sanction under Article 957, Civil Service Regulations, payment of pension in arrears (Government Order No. 114-T.F., dated 5th May, 1908).

(14) To sanction house-building advances to Excise officers in accordance with the provisions of Article 155 of the Civil Account Code (Government Order No. 12-F., dated 12th March, 1908).

(15) To purchase in the local market articles of European manufacture up to Rs. 250 in value except such articles as should under clauses 9 and 21 of Appendix 5 of the Civil Account Code, Volume I, be obtained by indent on the Controller of Stationery (Government Order No. 6396-F., dated 13th June, 1914).

(16) To sanction exemptions, under Articles 230, 253 and 254 of the Civil Service Regulations from the penalties; consequent on overstaying of leave of interruption in duty (Government Circular No. 55. F., dated 23rd November, 1908).

(17) To grant to an officer without a substantive appointment, who officiates in an appointment the pay of which is less than Rs. 100 a month, allowance in excess of half the pay of the appointment without any reduction of the absentee's leave allowances to which he might otherwise be subject under the provisions of Article 147 (iii) of the Civil Service Regulations (Government Circular No. 23-F., dated 15th March, 1909).

(18) To remit leave allowance irregularly drawn by applicants for pension before retirement upto a limit of three months' pay (Government Circular No. 9-F., dated 24th February, 1910).

(19) To vary details, (namely, the rates of pay of particular posts, the number of hands employed and the period of employment) of temporary establishments under the Commissioner, subject to certain restrictions (Government Resolution No. 9684-F., dated 24th July, 1915).

(20) To direct Account Officers, to investigate the claims of officers appointed by the Commissioner to arrears of pay or allowances or to increments which have been allowed to remain in abeyance for a period exceeding one year-Article 8(C) of the Civil Account Code (Government Circular No. 34-T.F., dated 14th September 1910).

(21) To purchase newspapers and periodicals at the expense of Government within a limit of Rs. 100 and also to purchase books at the expense of Government within a limit of Rs. 100. To sanction also the purchase of newspapers, periodicals and books, required by officers subordinate to the Commissioner, within the limit of Rs. 100 (Government Resolution No. 6101. R., dated 15th September 1913 in Appendix J of the Bihar and Orissa Treasury Manual, 1915).

(22) To sanction small monthly payments to menials for supplying drinking water or for dusting offices, subject to certain restriction (Government Circular No. 24-T.F., dated 25th June, 1910).

(23) To sanction the establishment of telephone connections between public offices and the public exchange and the annual rent charges on account of such telephones (Government Circular No. 40-T.F., dated 15th October, 1910.)

(24) To sanction under Article 1000 of the Civil Service Regulations the carriage by rail or steamer at Government expense of camp equipment not exceeding ten maunds and one house and one bicycle, but not motor cars by officers subordinate to him. The Excise Commissioner's own charges require the sanction of Government.

Note. - The power to sanction the carriage of one horse and one bicycle by officers subordinate to the Commissioner, covers the cases of motor cycles when carried in lieu of horses.

(25) To sanction local purchase of stationery and rubber stamps up to a limit of Rs. 20 in each case (Government of India, Finance Department No. 1626- 1307, dated 6th February 1908).

(26) To sanction expenditure not exceeding Rs. 2,500 on individual works required for the Department, excepting residential buildings (Government Resolution No. 7570-95-A., dated 28th April 1914, Appendix P of the Bihar and Orissa Treasury Manual, 1915).

(27) To accord administrative approval to estimates of capital expenditure from provincial funds on the construction or purchase of residential buildings and on original work in connection with existing residential buildings subject to a limit of Rs. 2000 (Government Resolution No. 7570-95-A., dated 28th April 1914, in Appendix P of the Bihar and Orissa Treasury Manual, 1915).

  1. Divisional Commissioner.- Commissioners of Divisions have statutory powers in Excise administration only under Sections 34 and 35 of the Act II of 1915, but they are consulted in all important matters connected with the administration of Excise and on proposals involving any change in principle or policy and the annual and other periodical reports of importance are submitted by the Collector to them for transmission to the Commissioner of Excise. The Commissioner of the Division need not be a constant link in the chain of communication between the Collector and the Commissioner of Excise or the Board, but he should be at the same time entirely unfettered in regard to his dealings with Excise questions. He has knowledge of Excise derived from his experience as a District Officer and often in other capacities, and it is essential, that, being responsible for the good and sound administration of his division, he should not be excluded from interference in regard to matters concerned with this important branch of his administration. When he notices any defect or has any suggestion to make, he should discuss the matter with the Collector, and, if necessary, with the Commissioner of Excise, and in the case of satisfactory steps, not being taken, he should refer the matter to the Board. If, in any case, the Commissioner of Excise does not accept the views of the Commissioner of the Division, he will refer the matter for the orders of the Board of Revenue. It should be clearly understood that the Commissioner of the Division has full power to inspect all Excise Offices and to intervene in any matter where it appears to him desirable to do so.
  2. Duties of all Excise Officers.- Briefly stated, the duties of all officers of the Excise Department are to prevent and detect offences against the Excise law, to inspect Excise shops, and to check illicit or improper practices on the part of licensed vendors, to supervise distilleries and warehouses, to discourage excessive indulgence in excisable articles, to ensure the proper collection of the revenue and generally to perform such other duties as may be imposed on them from time to time by the proper authorities.
  3. Collectors and their officers.- The Collector of each district is primarily responsible for the Excise Administration of his district. The Superintendent of Excise or such other officer as may be appointed by the Local Government will be the Chief Executive Officer subject to the immediate control of the Collector in all matters relating to Excise Administration. The other subordinate officers of the department will work under the direct control and supervision of the Superintendent of Excise, subject to such orders as may be issued from time to time by the Commissioner of Excise or the Board.
  4. Deputy Commissioner of Excise and Salt.- The following are the duties of Deputy Commissioner of Excise and Salt:-

(a) The principal duty of the Deputy Commissioners of Excise will be to assist the District Officers as inspecting and advising officer within their respective ranges. They will also inspect-

(i) all the Sadar Excise Offices once a year;

(ii) all the distilleries once a year;

(iii) all the country spirit warehouses, ganja and bhang golas at district headquarters at least once a year and the remaining country spirit warehouses, ganja and bhang golasonce in two years;

(iv) all the India-made foreign liquor warehouses and bonded laboratories once a year;

(v) all the offices of the Inspectors and Sub-Inspectors at Sadar Headquarters at least once a year and the rest, once in two years;

(vi) at least 50 per cent of the shops (country spirit, out still, ganja, opium and bhang) at district and sub-divisional headquarters and at least 10 percent of the remaining shops once a year;

[(vii) (a) All the Special Centres in their respective ranges once a year, (b) they will also supervise the despatch of molasses from the sugar factories to the distilleries in their respective ranges.]

Note. - For the existing items vii & viii under paragraph 24(i)(a) substituted by C.S. No. 820 dated 7.6.1952.

(b) (i) In relation to the district staff, the Deputy Commissioner will bring to the notice of the Collector any observation or criticism that he desires to make. In order that the Deputy Commissioner may be kept informed of the Excise work of the Province, the Collector will send to him copies of such reports and returns as the Excise Commissioner may think necessary and will give him such further information as he may require in connection with the Excise staff. In particular the tour diary of the Excise Superintendent and the statement of work done by Inspecting officers in Form No. 119, should be prepared in duplicate and one copy be sent to the Deputy Commissioner with the Collector's remarks.

(ii) The following instructions will be observed by the Deputy Commissioner of Excise and Salt, when making regular inspections of the work of the preventive staff (as distinct from visit for special or local enquiries):-

(a) The Deputy Commissioner will give previous notice of his visit. He will, when he first arrives at the headquarter station of a district, call upon the Collector if in the station and discuss excise matters with him with special reference to preventive work and will enquire if there are any points to which the Collector wishes that he should specially devote his attention. If the Collector is absent, he will take the earliest opportunity of calling upon him on his return.

(b) The Deputy Commissioner will record his remarks in an inspection note.This note should contain no adverse criticism of the Superintendent or any Inspector. Should it be necessary to criticise the work of such officers adversely, the criticism should be embodied in a separate confidential note to the Collector.

(c) When the Deputy Commissioner has completed his notes, he will transmit them to the Collector and, after the latter officer has read them and made any enquiries he may consider necessary, he will again call upon the Collector at a time fixed by the latter and discuss any points arising out of the notes or any other point which the Collector may desire to discuss. The Collector will forward the Deputy Commissioner's notes to the Excise Commissioner with his own observations on the points raised thereon.

(d) Adverse criticism with which the Collector agrees concerning a Superintendent or Inspector should be communicated to the officers concerned.

(iii) When the Deputy Commissioner of Excise and Salt pays a surprise visit to any Excise shop or a warehouse he will send a copy of his note of inspection to the Collector of the District.

(iv) The Deputy Commissioner shall spend a minimum of 200 days during the year on tour. His tour programme should be so arranged with the approval of the Excise Commissioner that it may be possible for him and the Excise Commissioner to be together at headquarters at frequent intervals for consultation.

(v) The Deputy Commissioner will under the control of the Excise Commissioner, exercise direct supervision over the Excise Intelligence Bureau and the staff on special duty for the prevention of cocaine and opium smuggling but all proposals for the appointment, transfer and punishment of the members of the special staff should be reported to the Excise Commissioner for orders.

  1. Superintendents of Excise.- (a) Superintendents of Excise are expected to acquire a thorough knowledge of all matters connected directly or indirectly with the Excise Administration of their district and to embody such information in a confidential note book which should be passed on to their successors. They should not be placed in charge of other departments by the Collector except with the special permission of the Commissioner of Excise.

(b) While at headquarters, Superintendents of Excise are expected to attend office during regular hours and dispose of the official business there.

(c) Superintendents of Excise should submit their tour diaries to the Deputy Commissioner of Excise through the Collector to their respective districts by the 10th of each month following the months to which they relate. A statement in Form No. 120-A, showing details of important distillation and smuggling cases detected in their respective districts during the month under report should always be appended to their tour diaries.

  1. When they can exercise Collector's powers.- Superintendents of Excise will exercise the powers of a Collector under the Excise Act only in those cases where such powers have been delegated to them.
  2. Sub-Divisional Officers.- Sub-Divisional Officers will exercise the powers of a Collector only in those cases where such powers are specifically delegated to them.They are entitled to advise, and should generally be consulted, upon all excise questions of importance which concern their sub-divisions, specially as regards the proper distribution and location of shops. They are expected to take an intelligent interest in the Excise Administration and to report to the Collector of the district any abuses which may come in connection with such administration but they are not entitled to impose departmental punishments. A Sub-Divisional Officer not responsible for the collection of the excise revenue in his subdivision but is required as an executive officer, to issue any orders considered necessary by the District Excise Authorities for the collection of excise revenue.
  3. Inspectors.- Inspectors will closely watch the working of the Sub-Inspector employed within their jurisdictions in all branches of Excise work and will see that shops are regularly inspected and proper steps are taken for detection of offences. Sub-Inspectors are bound to carry out all the instructions and orders of the Inspectors and in all matters should first refer to the Inspector for advice and guidance. An Inspector is primarily a supervising officer, but he has also power to investigate offences. He is in executive charge of the area to which he is appointed by the Collector, and he has to supervise the action of all Excise Officers within that area, especially as regards the excise work and inspection of shops. He must thoroughly inspect every country and foreign liquor warehouse, bonded laboratory, place of manufacture of Indian medicinal liquor andganjaand bhang golas within such area at least once in each month or in such longer period as the Collector may, in consultation with the Commissioner of Excise, fix in this behalf.
  4. Distillery and warehouse officers.- Officers placed in charge of distilleries or warehouses are to keep such accounts as may be prescribed by the Board of Revenue and to see that the rules laid down by the Board of Revenue regarding distilleries or warehouses are duly observed and that no dutiable articles are removed except under proper pass. They may also be appointed as preventive officers for such areas as may be fixed by the Commissioner of Excise.
  5. Sub-Inspectors-Circles.- Each district will be parcelled out into such convenient circles as may be advisable according to the number of Sub Inspectors. The area comprising a number of such circles will be placed in charge of an Inspector. Each Sub-Inspector's charge will be called a circle the distribution of officers in circles will be determined by the Collector. The circles should be coterminous with the ordinary thanaboundaries, so far as possible but a circle may comprise one or more thanas. The headquarters of each circle should be selected by the Collectors with due regard to the prevalence of illicit practices within the area. It is condition of the appointment that Sub-Inspector provides himself with suitable accommodation at his headquarters, and a new incumbent is bound to take over the existing quarters at the valuation made by the Collector if no amicable arrangement is made between the parties. An officer must on no account leave his jurisdiction except when it is necessary to do so for detection of any offence, without the previous permission of his immediate superior.

30A. The Inspectors, Sub-Inspectors and Assistant Sub-Inspectors of Excise and Excise peons should not be entrusted with work of other departments by the Collectors or Superintendents of Excise except with the special permission of the Commissioner of Excise.

  1. Tours : minimum prescribed.- The following are the minimum number of days which should be spent on tour during the year by the various officers of the department,:-
Commissioner of Excise - - 150
Deputy Commissioner of Excise - - 150
Superintendents of Excise - - 150
Inspectors of Excise - - 200
Sub-Inspectors of Excise - - 240

The minimum number of days on which Assistant Sub-Inspectors of Excise should be out on tour is 20 days in a month.

  1. Inspections with regard to tours.- Tours of Superintendents of Excise, Inspectors of Excise should be so arranged that every part of their jurisdiction may be visited during the year. Constant journeys to the same place by the same route and studied neglect of isolated, distant or unhealthy places should not be allowed. Hurried visits are of no practical use. Collectors must satisfy themselves that the tours of the Superintendents of Excise are carefully planned on these principles. Superintendents of Excise will be responsible for the orders as regards tours being carried out by the subordinate officers. No Excise Officer should give previous notice of his visits or allow his intended movements to be known beforehand except to his superior officers. Deviation from a tour programme must be clearly and immediately explained in each case in the diaries of the officers.
  2. Tour programmes.- The tour programmes of all Sub-Inspectors should be submitted to the Excise Inspector by the 26th of the month previous to that to which they relate. It will be assumed that they have been approved unless intimation to the contrary is received.

Tour programmes of Inspectors will be similarly submitted to the Superintendent of Excise, and will be assumed to have been approved unless the contrary is intimated.

  1. Duties of Sub-Inspectors.- The Principal duties of Excise Sub-Inspectors are the following :-

(1) To detect offences against the Excise, Opium and Salt laws.

(2) To take measures for the prevention of drunkenness and intoxication.

(3) To inspect shops licensed for retail sale of excisable articles and opium other than tari and pachwai throughout their circles at least once a month. Tari shops should be visited at least once in April and May, once in June and July, a third time between August and November and a fourth time in December and January. A fifth visit may be made in February of as many shops as can be managed for the purposes of notifying the date of the next settlement. Pachwai and denatured spirit shops and premises of persons licensed to posses or sell dangerous drugs should be inspected at such intervals as the Collector or the Superintendent of Excise may direct.

(4) To check the licensee's accounts.

(5) To examine the weights and measures in use in Excise and Opium shops.

(6) To inspect passes granted for the conveyance of excisable articles and opium to see that they do not cover articles for which duty has not been paid.

(7) To examine excisable articles and opium in transit, in stock, or after sale, and see that they tally in quality and quantity with the entries on the pass, are not adulterated and are not sold at other than the prescribed strengths and prices, if any.

(8) To examine whether any particular excisable article and opium is being consumed to an undesirable extent as compared with another article, e.g. whether foreign spirit is taking the place of country spirit or country spirit of pachwai.

(9) To ascertain whether the facilities for obtaining excisable articles and opium are adequate or whether the demand is being met illicitly.

(10) To ascertain whether there is any undue increase in consumption, and its causes.

(11) To observe any fluctuation in the consumption of and the revenue derived from, any excisable article and opium and ascertain the reason of such fluctuation.

  1. Diaries.- Excise Inspectors and Sub-Inspectors and Assistant Sub-Inspectors should submit the following to the Superintendent of Excise :-

(1) A diary of the work done by them in Form 118. This should be sent by post every Sunday. The counterfoil will be retained by the Officer submitting the diary, and the diary will be used, instead of separate letters, as the ordinary means of communication between the Superintendent of Excise and his subordinates. When a separate communication is made on any subject, an entry of the fact should be made in the diary.

Instruction for writing diaries. - The entries in the diaries kept by the excise officers below the rank of Superintendent should be made daily at the end of the day's work: if this be not possible for unavoidable reasons, then the first thing next morning. If it is discovered that an officer has not written up his diary for the previous day it should be viewed as a serious offence calling for punishment. It shall be the duty of the Superintendent while on tour, to call for the diary of a Sub-Inspector or Assistant Sub-Inspector immediately on meeting him and initial forth with.

The chief points to be noticed in each village visited are :-The demand for intoxicants, approximate number of consumers, the adequacy of the supply, the prevalence of excise offences, previous excise cases and information about the persons convicted in those cases.

(2) Inspection reports. - An inspection report in Form 152 for outstills.

These reports need only be submitted to the Collector when the Superintendent of Excise considers necessary.

Sub-Inspectors in sub-Divisions should submit their inspection reports to the Sub-Divisional Officer for transmission to the Superintendent of Excise. The attention of the Sub-Divisional Officer should be called to any abuse or shortcoming under the following heads and the Sub-Divisional Officer is expected to take action promptly:-

(i) Whether the site complies with prescribed rules.

(ii) Whether the shop in any respect causes a public nuisance.

(iii) Whether drunkenness occurs at the shop.

(iv) Increase of drunkenness or of consumption.

(v) Character of the water-supply and cleanliness of the premises.

(vi) To what extent dilution is practical.

(vii) The actual strength of liquor sold and prices charged.

(viii) Adequacy of the supply to meet local demand.

  1. The work done by Sub-Inspectors of Excise in charge of circles shall be closely scrutinised by the Superintendent of Excise. For this purpose the Sub-Inspectors will submit to their Inspectors, within 5 days of the close of each month, statement in Form 119. The Inspectors in their turn will transmit all the statements to the Superintendent of Excise with their remarks within 10 days of their receipt. The Superintendent of Excise will pass such orders on the statements as may be necessary. Such statements need not be submitted to the Collector unless there is any important matter which should be brought to his notice.

Inspectors of Excise will submit to the Superintendent of Excise at the end of every month statements showing dates of inspection of Excise shops, of warehouses and of circle registers of Sub-Inspectors. They will also submit at the end of every quarter statements in Form 119-A.

  1. Excise Superintendent's and Inspector's statements.- The Superintendent of Excise, within 10 days of the close of each month, will submit to the Collector for transmission to the Commissioner of Excise a statement in Form 120 showing the work done by him and a summary of the excise and opium cases and revenue in the district during the preceding month. This will be accompanied by a statement in Form 121, showing the consumption of distillery country spirit, opium and ganjaduring the month.
  2. Travelling allowances.- Excise Officers will draw travelling allowance under the [Civil Service Regulation]Collectors are authorised to countersign travelling allowance bills of Superintendents and Inspectors posted to their respective districts and the Superintendents are empowered to counter sign such bills of all sub-ordinate officers other than Inspectors posted to their respective districts.The Deputy Commissioner of Excise is empowered to countersign bills of non-gazetted officers of the Excise Intelligence Bureau and of the Special Staff for the prevention of Cocaine and Opium smuggling who are directly under his control. The bills of non-gazetted officers attached to the Commissioner's office are passed by his Personal Assistant.

Excise officers should submit their travelling allowance bills by the 5th of the month subsequent to that in which journeys were made. The travelling allowance bills of the petty officers and menials should be prepared by the Sub-Inspectors of Excise under whom they work. The Superintendent of Excise should see that all the travelling allowance bills are promptly checked, passed and paid by the end of the third week of the month in which they are presented. In no case should bills for journeys performed in the month of February or any previous months of the financial year be cashed in the ensuing financial year without the previous sanction of the Commissioner of Excise.

  1. Excise officers in outlying circles not to journey to headquarters for drawing pay or travelling allowances.- Excise Officers appointed to an outlying circle are not allowed to journey to the headquarters of a district or subdivision merely for the purpose of drawing pay or travelling allowances. It will rest with the Collector to make suitable arrangements for the distribution of such amounts to officers and men in a manner at once economical and safe.

Salaries, house-rents, travelling allowances, of all non-gazetted officers stationed at a distance of not less than 20 miles (32 Kilometers) by rail or 7 miles (12 Kilometers) by road from a treasury or sub-treasury may be remitted to them by postal money order, the charge being borne by Government and met from the contingent grants.

As soon as the cash orders or money order are sent to muffassal Excise Officers, a copy of the Acquittance Roll written up in a loose sheet of the prescribed Form should be sent to the officer concerned who after signing it, should obtain the signature of the other payees of that circle and return it to the Sadar Excise Office where it should be properly filed. At the end of the year, the loose sheets should be bound up. The original bill should have on it (a) a certificate of the comparison with the detached roll and of aggregate amount shown in detail rolls being equal to the total in the original, thus :-

Rs.
Compared with Detached Acquittance Roll A...............................
Ditto ditto B...............................
Ditto ditto C...............................
Ditto ditto D...............................
Paid at Sadar in cash... ..................................
Total ..................................

and found to agree, and (b) against every individual item in the original bill a reference to the particular detached bill (A, B, C or D in the above) in which it has been reproduced.

No money should be withdrawn from the Treasury unless it is required for immediate disbursement. If it becomes necessary to retain any money in the Excise Office even for a few days a Cash Book in the following form should be maintained by the Head Clerk :-

Cash Book of the office of the.............................

Receipts Expenditure
Dates of receipts Particulars of receipts. Amount received from the treasury. Amount received from other sources. Date of expenditure Particulars of expenditure. Amount paid to individual payees Amount remitted into the treasury. Remarks
1 2 3 4 5 6 7 8 9
Rs. A. P. Rs. A. P. Rs. A. P. Rs. A. P.
Total receipt Total expenditure.
Closing balance
Grand Total

A list of undisbursed items should be prepared at the end of each month to explain the balance in hand e.g.,

Rs.
Salary Bill no. 3., dated the 7th February 1923 ... ... 15
Salary Bill no. 7, dated the June 1923 ... ... 20
Travelling Allowance Bill no. 4, dated the 15th March 1923 ... ... 26
Reward Bill no. 5, dated the 20th April 1923 ... ... 18
Total ... ... 79

The list should be examined by the Excise Superintendent regularly and verified with the cash in hand. Un-necessary accumulation of money in the Excise Office must not be allowed.

Occasion may arise e.g. in case of leave allowance of Excise officers sent by money order in their homes (outside the district) in which it may not be convenient to obtain receipts on acquittance rolls, the money order acknowledgements or other receipts on loose sheets of papers taken in such cases, should be preserved in Guard file serially numbered.

  1. Conveyance.- The Sub-Inspectors, whose duties involve touring, should be required either a bicycle or a pony, preferably the latter. This will enable them to undertake journey which they are often prevented from taking for want of a conveyance being readily available.
  2. Government Servants' Conduct Rules.- The attention of all officers in the Excise Department is called to the Government Servants' Conduct Rules.

Instructions Relating to the Appointment, Promotion, Punishment, Transfer and Leave of Excise Officers Subordinate to Excise Superintendent.

  1. Appointment.- The appointment of Inspectors by direct appointment is made by the Board, and that of Inspectors, by promotion, and all other officers of the Excise Department below the rank of Inspector, by the Commissioner of Excise (vide Order IV in the Excise Manual).

[42A. Excise clerks are appointed by Commissioner of Excise either by direct recruitment on the recommendation of District Officer or by promotion of Assistant Sub-Inspectors whose age does not exceed 32 years. Whenever any vacancy in any district occurs, the District Officer concerned will send the vacancy in any district occurs, the District Officer concerned will send the names of two candidates. A candidate for direct appointment must possess the following qualification:-

(a) he must not be less than 20 years nor more than 27 years of age. If a candidate belongs to a Scheduled Caste ora Backward Tribe he must not be less than 20 years or more than 30 years of age.

(b) he must have passed Matriculation Final B and C Examination.

(c) he must know typewriting.

(d) he must be of good character.

(e) he must be of sound health.

The power to make officiating appointments of Excise clerks is delegated by the Commissioner of Excise to Collectors. Excise clerks so appointed will be on probation for a period of one year. At the end of this period they will be confirmed with effect from the date of their probationary appointment if their conduct and progress of work have been found satisfactory.]

  1. Promotion.- The promotion of all Excise Officers of or below the rank of Inspector rests with the Excise Commissioner. No Officer will be promoted unless the Collector of the district in which he is serving, has reported within the preceding 12 months that he is fit for promotion. The power to give grade promotion to the Excise peons is delegated by the Commissioner of Excise to the Superintendents of Excise.
  2. Transfer.- The transfer of all Excise Officers of or below the rank of Inspector is made by the Commissioner of Excise.

[45. Rules for the recruitment of Assistant Sub-Inspectors of Excise.] - (1) Permanent appointment of Assistant Sub-Inspector of Excise will be made by the Commissioner of Excise in April each year either by direct recruitment or by promotion of selected Excise constables age below [50 years] of age who have an adequate knowledge of English and of Hindi in Devanagari script, [50] per cent of the vacancies shall be filled up by promotion.

[(1a) It would be essential for excise constable to pass C.T.S. examination for promotion.]

(2) Excise constable selected for officiating appointments as Assistant Sub-Inspector should be well below the age of [50] years, so that they may if eventually found fit, be appointed in permanent vacancies in the cadre of Assistant Sub-Inspectors.

(3) A candidate for direct appointment shall posses the following qualification :-

[(a) On the 1st July of the year in which appointments are made he must be within the age limit, as described, from time to time (including candidates of Scheduled Caste/Tribe) by the State Government.]

(b) He must be a Matriculate.

(c) He must be of sound health, good physique and active habits.

(d) He must be of good character.

(e) He must not be less than 5 feet 3 inches in height and 30 inches round the chest, unless he is a member of an aboriginal tribe or of Scheduled Caste in which case he must be less than 5 feet 2 inches in height and 25 inches round the chest.

(4) As early as conveniently possible in April every year the Commissioner of Excise shall determine in accordance with the provisions how many of the vacancies that occurred within the preceding year shall be filled by direct recruitment and how may vacancies shall be filled by promotion.

(5) After such determination the Commissioner of Excise shall notify in the Bihar Gazette not latter than the last date of the month during which shall be filled by direct recruitment and shall at the same time proceed to appoint Excise constables to the vacancies which are to be filled up by promotion.

(6)(1) The notification required by Rule 4 shall specify the date by which application for direct recruitment must reach the District Officer, the District Officer shall within 10 days from the date so specified, submit to the Commissioner of Excise in order of preference the names of the two duly qualified candidates or such large number as the Commissioner of Excise may direct.

(2) The Commissioner of Excise shall interview the candidates nominated by the District Officer as well as another whom he may consider eligible for appointment from among those who applied to the District Officers but were not nominated by them. He shall then appoint the requisite number of Assistant Sub-Inspector.

(7) A list of approved Excise Constables who fulfil the conditions of Rule I shall be maintained in the Excise Commissioner's Office. The Excise Superintendent shall make officiating appointments from time to time as required from among the candidates borne on that list having regard to seniority as well as merit. In case, no constable of the approved list is available for officiating appointment at any time, the Collector may appoint other constables of the district who fulfil the conditions of Rule I. If no such constable be available, the Collector may appoint an outsider who possesses the required qualification as laid down in Rule 3. The appointment of Excise Constable who are not on the approved list and of outsiders shall require the approval of the Commissioner of Excise. The approved list of Excise constable fit to officiate as Astt. Sub-Inspector shall be scrutinized annually by the Excise Commissioner and the name removed from it of such constables who have exceeded the age limit laid down in Rule-1, become physically or otherwise unfit, failed without adequate reasons to accept an officiating post or been found on trials as officiating Assistant Sub-Inspector to be below the required standard. The number of names to be kept on the list shall be laid down by the Commissioner of Excise. It shall ordinarily be [50 per cent] of the sanctioned strength of the Assistant Sub-Inspectors in the Province.

(8) A good record of the officiating service as Assistant Sub-Inspector will be additional recommendation for permanent appointment.

(9) Newly appointed Assistant Sub-Inspectors will be on probation for a period of six months which may be extended by the Commissioner of Excise for special reasons, they will be confirmed if their work and conduct have been satisfactory. An Assistant Sub-Inspector on probation may be discharged at any time during the probationary period by the Excise Commissioner if his work or conduct is found to be unsatisfactory. An Assistant Sub-Inspector who was previously an Excise Constable shall be reverted to his former post.

(10) The Commissioner can sanction departure from these rules in special cases on the recommendation of the Collector.

[Note. - Wherever the word 'Excise Peons' occurs in Rule-45 or elsewhere in the manual is deleted and in its places the word 'Excise constable' is inserted.]

Rules for the Recruitment of Excise Constables

(1) Permanent appointment will be made by the Excise Commissioner

Collector of the district

 as vacancies occur in the permanent Headquarters cadre and special branch

district cadre

provided that the Excise Commissioner may fill a vacancy in the district cadre by transfer from the Headquarters staff or from another district and no vacancy in the district cadre shall be filled by the Collector until he has ascertained whether the Excise Commissioner desires to fill it in such manner.

(2) A candidate shall possess the following qualifications :

(a) Unless he is a member of a Scheduled Tribe or Scheduled Castes, he must in the district of Purnea, Manbhum and Singhbhum be 5 feet 4 inches in height and 31 inches round the chest and in other district 5 feet 5 inches in height and 32 inches round the chest.

If he is a member of a Scheduled Tribe or a Scheduled Caste he must be 5 feet 3 inches in height and 30 inches round the chest.

(b) He must be of good character.

(c) He must be of sound health, good physique and active habits.

(d) He must not be less than 18 years and more than 22 years of age.

In case of Scheduled Caste and Backward Tribe he must not be less than 18 years and not more than 32 years.

(3) For the purpose of calculating age for Rule 2 candidates will be permitted to deduct any period of officiating service in the Excise Department.

(4) A list of approved candidates who fulfill the conditions of Rule 2 and are prepared to officiate in temporary vacancies shall be maintained by each Excise Superintendent in form 159 B and he shall make officiating appointments from time to time as required from among the candidates borne on that list having regard to seniority as well as merit.

The names of such candidates shall be struck of the list in the event of serious misconduct or if they attain the age limit laid down in Rules 2 and 3 without obtaining permanent appointment.The number of names to be kept on the list shall be fixed by the Collector. It shall ordinarily be about-one fifth the number of constables in the district.

In filling vacancies in the list of approved candidates a particular regard be given to the principles laid down in Government order No. 9908A dated the 13th November, 1953 i.e., he should aim at proportional representation for Scheduled Castes and Scheduled Tribes in his district subject to the essential requirement of efficiency.

(5) In making permanent appointment the Collector will make his selection from candidates whose names have been on the waiting list and who have previously officiated, should they not found unsuitable.

(6) Newly appointed constable will be on probation for a period of six months which may be extended by Excise Commissioner for special reasons to one year. At the end of the probationary period they will be confirmed, if their work and conduct have been satisfactory. A constable on probation may be discharged at any time during the probationary period by the Excise Commissioner if his work or conduct is found to be unsatisfactory.

(7) The Commissioner of Excise can sanction departure from the provisions of these rules in special case.

Note. - In measuring the chest, the measuring tape must be applied evenly but not tightly, its upper edge touching the lower border of the shoulder blades, and its lower edge passing-just above the nipples, the arms hanging by the sides. The standard is the minimum measurement with the chest fully deflated. Just before the measurement is taken the candidate shall be made to count up to thirty, without taking breath and without hurrying.

  1. Power of transfer delegated to Collector.- The power to transfer Excise Officer within a district is delegated by the Commissioner of Excise to the Collector. Such transfer should ordinarily be made only for special reasons, as importance is attached to an intimate knowledge of local conditions on the part of Excise Officers.

N.B. - The power of the Collector has been delegated to the Excise Superintendent except in the case of Inspectors.

[46A. The power of transfer of Excise Constables within different districts of their respective division is delegated by the Commissioner of Excise to the Deputy Commissioner of Excise.]

  1. The power of punishing including the power of removing and dismissing from service Assistant Sub-Inspectors and constables as well as the power of punishing except the power of removing or dismissing Excise Sub-Inspectors and clerks, is delegated by the Commissioner of Excise to the Superintendent of Excise. The power of removing or dismissing Excise Sub-Inspectors and clerks is delegated to the Collector. The power to punish an Inspector rests with the Commissioner.

[Reader are hereby informed that Rules 48 and 49 have not been printed because it is not found in the successive Government Publications of 1955 and 1975. For details please contact the Department.]

  1. Proceedings.- When proceedings are drawn for the punishment, removal or dismissal of any Excise Officer, Form No. 123 shall be used. In this connection attention is drawn to the procedure prescribed by the Board in cases of dismissal or removal and in departmental enquiries in[Chapter III and Appendix B of the Board's Rules.]
  2. Leave.- Collectors are authorized to grant leave of all kinds to Excise Officers below the rank of Inspector, whenever the leave reserve is not exhausted in their particular districts. In all other cases (except of casual leave) applications must be referred to the Commissioner of Excise, who is empowered to grant leave to all Excise Officers up to the rank of Inspector. Applications for the leave of officers above the rank of Inspector must be referred to Government.

Note I - No leave is to be granted in continuation of casual leave.

Note II - Extraordinary leave or leave without allowances is not to be granted, if leave of any other description is admissible (Article 339, Civil Service Regulations).

Note III - The power of a Collector to grant leave has been delegated to Excise Superintendent.

  1. Casual leave.- Collectors are authorized to grant casual leave to officers of the Excise Department subordinate to them. A register of casual leave will be maintained in Form 69.

Note. - Not more than sixteen days' casual leave can be granted to any officer within one calendar year, not including Gazetted holidays. Gazetted holidays cannot be used to extend the period of casual leave beyond ten days in all at one time. Casual leave cannot be claimed as a right; it is not recognized by the Civil Service Regulations and an officer absent on casual leave is not treated as absent from duty. The officer, granting the leave and the officer taking it will be held responsible if the public service suffers in any way from the absence of the Officer on casual leave. Casual leave should not be granted when it is not required, or when the interests of the public service forbid it.

  1. Absence on Gazetted holidays.- Executive and Preventive Officers are not allowed to absent themselves from duty on any Gazetted holidays, except with permission of the Collector. Such permission may be given in cases where adequate arrangements can be made to have such officer's jurisdiction properly watched during his absence.

N.B. - The power of the Collector has been delegated to the Excise Superintendent.

  1. Volunteer duty.- Absence on volunteer duty is treated as time spent on as absence on casual leave.

Departmental Appeal

  1. Government Rules.- Rules 2 to 6 of the rules made by Government under Section 89 of Act II of 1915, in Notification No. 471 -F., dated 15th January, 1919, which relate to appeals of all kinds, govern departmental appeals.
  2. Appeal against Collector.- Appeal preferred by Excise Officers against the order of a Collector lie to the Commissioner of Excise, and not to the Commissioner of a Division.
  3. Copy of order to be given.- An officer appealing to a higher authority against the order of a lower authority shall, on application, be furnished with an authenticated copy of the order of the authority appealed against free of cost.
  4. Appellant may appear personally but not by counsel.- The Commissioner of Excise and the Board exercise their discretion as to allowing an application of an Excise Officer who has preferred an appeal to appear and argue his own appeal. They ordinarily do not permit an officer presenting a departmental appeal to be represented before them by any advocate.

[59. Appeals by Government Servants. - Every petition of appeal by a Government servant against an order of superior officer is to be submitted to the appellate authority through the officer against whose order the appeal is made. No appeal, as of right shall, however, lie against an order declining to give an appointment or promotion except as a measure of punishment to a particular individual, or affecting a transfer or an extension of service.

An appeal may be withheld by the authority against whose order it is preferred, if-

(1) it is an appeal in a case in which no appeal lies under these rules; or

(2) it does not comply with the provisions of item 9 of the rules contained in Appendix Y of the Boards Miscellaneous Rules Regulating the discipline and right of appeal of members of subordinate services in Bihar; or

(3) it is not preferred within six months after the date on which the appellant was informed of the order appealed against, and no reasonable cause is shown for the delay; or

(4) it is a repetition of a previous appeal and is made to the same appellate authority by which such appeal has been decided and no new facts or circumstances are adduced which afford grounds for a re-reconsideration of the case:

Provided that in every case in which an appeal is withheld, the appellant shall be informed of the fact and the reason for it:

Provided also that an appeal withheld on account only of a failure to comply with the provision of item 9 of the rules made by the Board regulating the discipline and right of appeal of members of subordinate services in Bihar as contained in the Board's Miscellaneous Rules may be re-submitted at any time within one month of the date on which the appellant has been informed of the withholding of the appeal not be withheld if it is re-submitted in a form which complies with these provisions.]

[60. Court-fees on appeal for revision. - Petitions of appeal against order of dismissal or other departmental punishment presented to the Board, who exercise the powers of hearing such appeals, do not require to bear any court-fee stamps but applications and petitions with a request to exercise some powers of revision conferred by a law or by any rule having the force of law are required to be stamped under the Court Fees Act VII of 1870.]

Inspection

  1. Inspections required from Inspector of Distillery.- The Distillery Inspector will confine his attention to distilleries and the operations in country spirit and foreign liquor warehouses, bonded laboratory, place of manufacture of Indian Medicinal liquor and ganjaand bhang golas. Inspection reports are to be entered in the register kept for that purpose and a copy will be sent to the Excise Commissioner without delay.
  2. A Collector is expected to visit each distillery, country spirit warehouse, ganjaand bhang golaonce a year. Copy of Inspection Reports will only be forwarded to the Commissioner of Excise when the Collector considers necessary.

A Collector is expected in the course of his touring to inspect as many shops for the sale of excisable articles and opium as he conveniently can.

  1. All Sub-Divisional Officers are expected in the course of their touring to inspect warehouses and excise and opium shops.
  2. A Superintendent of Excise is required to inspect the Sadar Excise Office of his district once every six months.

He is also required to inspect the distillery, every country sprit and foreign liquor warehouse, bonded laboratory, place of manufacture of Indian medicinal liquor and ganja and bhang golassituated in his district at least once in three months and to pay surprise visits to them as often as possible on working days.

Copies of his quarterly inspection notes are to be submitted to the Collector.

  1. Inspection of distilleries and warehouses.- An Inspecting officer is required to examine and measure the stock in store, to test the strength of spirit and to ascertain the amount of refuseganjaand bhang set aside. The accounts should be carefully examined and special attention given to those registers which show the amount of spirit, ganja and bhang passed out to each licensed shop and the profit and loss shown by those shops, in order that it may be ascertained whether any shop keeper is selling illicitly under cover of his licence.
  2. As indicated in Rule 61 (See Excise Manual, Volume II), the licensee of spirit to/are house is responsible for any loss in excess of one percent in a receptacle. Similarly, a licensee of ganjaandbhang warehouse must be held responsible for deficiency in excess of 1½ percent in any bale. The Collector can realise duty on abnormal losses which are not due to natural causes.

Between the 25th and 31st March in each year the Superintendent of Excise at headquarters, and the Sub-Divisional Officer at his headquarters, and in the case of warehouses situated in outlying places, the Superintendent of Excise, or, when specially empowered by the Collector in this behalf, any other Deputy Collector, Sub-Deputy Collector or the Inspector of Excise should take stock accurately, liquor being measured by dip-rods or bung rods and the ganja or bhang being carefully weighed. No issues should be made from the date of stock taking to 31st March. A report of the stock taking in Forms 151 and 156 should be submitted to the Collector who will pass orders as to the quantity to be written off, if any, without payment of duty.

In the case of ganja and bhang the dealer shall be responsible for any deficiency in excess of 1½ per cent, and duty shall be levied accordingly and realized on or before 31st March. The Excess deficiency on which duty is levied shall be separately shown in the accounts and the deficiency within the limits of 1½ per cent must be written off the accounts on or before 31st March, by the Collector who will pass orders in Form 156.

Duty on excess deficiency of country spirit found at the annual stock taking will be levied under orders of the Commissioner of Excise and Salt and realised by the Collector at the highest rate fixed for the area in which the warehouse is situated. If any penal duty is realised in the middle of a year on abnormal deficiencies in individual receptacles according to paragraph I of this rule, no duty should be calculated on those deficiencies over again at the end of the year.

CHAPTER III

Settlements and Licenses

General Rules and Instructions

  1. Duration and number of licenses.- The duration and number of licenses are regulated by Rules 44, 45 and 46 of Government Rules made under Section 89 (e), Act II of 1915.
  2. The ascertainment of local opinion.- The manner in which local opinion is to be ascertained is prescribed in Sections 30 to 36 of Act II of 1915 and in Rules 57 to 63 of the Government Rules made under Section 89 (i) of the Act, in Notification No.471-F. dated the 15th January, 1919, and in Board's Notification No. 23-33-4,dated the 17th June, 1919.
  3. Ascertainment of public opinion during tours of Excise Officers.- In addition to the obligatory procedure for the ascertainment of public opinion regarding the licenses referred to in the preceding paragraph, officers of the Department should make it a point during the course of their tours to ascertain public opinion on the administration of the Excise Department generally and particularly in respect of (a) the location and number of excise shops of all descriptions, (b) the rules regulating hours of sale and the conduct of excise shops, (c) the restriction of existing facilities for supply of excisable commodities, or total prohibition in particular areas.
  4. Advisory Committees.- The Advisory Committees formed in each November under paragraph 61 of Financial Department Notification No. 471 F. dated the 15th January, 1919, should be invited to meet again, during the following June or July, to advise on questions of general policy on which the Collector thinks that the advice of the Committee would be useful, and to report any abuses or irregularities that may have come to their notice. This would enable the Collector and the Superintendent of Excise to investigate during their cold weather tours abuses and irregularities alleged to exists and also to test by local inquiries and by experiment, if necessary, suggestions that may be offered for improving the Excise Administration.

Notice of the meeting should be sent to the members at least one month before the date fixed and they should be requested to send to the Collector their proposals for discussion at the meeting at least ten days before the fixed date. If the Collector finds that there are no matters for discussion, he can dispense with the meeting and inform the members accordingly.

Copies of the proceeding of the second meetings of the Advisory Committees should be submitted by the 7th August to the Commissioner of the Division, who will forward them with any remarks that he may consider necessary, to the Commissioner of Excise.

70A. The constitution of the Advisory Committees in the different districts will be as follows :-

(1) In the district of Patna, Tirhut and Bhagalpur Division excluding the municipality areas of Patna (Patna City), Gaya, Chapra, Muzaffarpur, Darbhanga, Monghyr and Bhagalpur where there are Licensing Board :-

(a) in all municipal towns situated in the sadar subdivisions with a population of 20,000 or more and in all municipalities in the head quarters of the districts even though the population is below 20,000:-

(1) The Collector of the district Chairman
(2) The Superintendent of Excise Members
(3) The Superintendent of Police
(4) The Chairman of the municipality or in towns where the Collector is the Chairman, the vice Chairman of the municipality.
(5) One Municipal Commissioner for each ward in which it is proposed to licence premises for a liquor shop such Municipal Commissioner to be nominated by the Municipal Commissioners.

(b) In all towns situated in other subdivisions with a population of 20,000 or more and in all municipalities at the headquarters of the subdivisions even though the population is below 20,000:-

(1) The Collector of the district or in his absence the Sub-divisional Officer Chairman
(2) The Superintendent of Excise Members
(3) The Superintendent of Police or any Assistant Superintendent of Police or any Assistant Superintendent, Deputy Superintendent or Inspector of Police who may be deputed in this behalf by the Superintendent of Police.
(4) The Chairman of the municipality or in towns where the Sub-divisional Officer is the Chairman, the Vice Chairman of the municipality.
(5) One Municipal Commissioner for each ward in which it is proposed to licence premises for a liquor shop, such Municipal Commissioner to be nominated by the Municipal Commissioners.

(c) In all other municipalities :-

(1) The Collector of the district or any Joint Magistrate, Assistant Magistrate, or Deputy Collector (including Sub-divisional Officer) who may be deputed in this behalf by the Collector Chairman
(2) The Superintendent of Excise Members
(3) The Chairman of the municipality or in towns where the Collector or Sub-divisional Officer is the Chairman, the Vice-Chairman of the municipality.
(4) The Superintendent of Police or any Assistant Superintendent, Deputy Superintendent or Inspector of Police who may be deputed in this behalf by the Superintendent of Police.
(5) If the municipality is divided into wards, one Municipal Commissioner from each ward, in which it is proposed to licence premises for a liquor shop, such Municipal Commissioner to be nominated by the Municipal Commissioners. If the municipality is not divided into wards, one Municipal Commissioner to be nominated by the body of Municipal Commissioners.

70B. In a municipality in which there is a Licensing Board there will be a meeting of the Board in June or July to discuss questions of general policy and any abuses and irregularities that may come to the notice of the members. Proposals for discussion will be sent to the Chairman at least two weeks before the date fixed for the meeting. If there be no proposal worth consideration the Chairman will dispense with the meeting. Copies of the proceedings of the meeting should be sent to the Excise Commissioner through the Divisional Commissioner by the 7th August.

  1. Public to be taken into confidence.- Every Officer should endeavour to gain the confidence of the public. Objections to existing arrangements and suggestions for improvements should be patiently heard and carefully considered.
  2. Prohibition of licenses to certain persons.- The grant of retail licenses to certain persons is prohibited in Rules 53, 54 and 55 of the Government Rules passed under Section 89 (g), Act II of 1915.
  3. Fees.- The fees in respect of licenses, permits or passes granted under the Excise Act are prescribed in Rules 100 to 121 of the rules passed by the Board under Section 90 (7), Act II of 1915, in Notification No. 23-137-2, dated the 29th April, 1919.
  4. Term of licenses.- Except in the cases stated in Government Rule 44 (1), or when otherwise specially ordered by the Commissioner of Excise, all excise licenses will ordinarily be granted for one year to take effect from 1st April.
  5. Duty during term of licence.- Whatever the term of the licence, it is to be understood that Government is to be free, during the currency of the licence, to raise the duty on any excisable article.

If the duty is so raised, the licensee will have no claim to abatement of fees or compensation, but is at liberty to relinquish his licence without forfeiting the advance-fees.

  1. New shops during term of licence.- When licenses are granted for a fixed period, it is not intended to open any new shops of the same kind in the neighbourhood of any shops so licensed during the currency of the licence. The Collector, however, is not absolutely bound in this respect. For exceptional reasons, he may, with the previous sanction of the Commissioner of Excise, increase the number of shops. In this case any holder of a similar excise shop, within a quarter of a mile of the new shop, shall have the option of surrendering his licence without forfeiting the advance-fees, in which case the Collector will re-settle the shop.

[The Collector may with the previous sanction of the Excise Commissioner settle not more than 2 (two) 'OFF' sub-shops of a main country spirit shop beyond 410 yards of another country spirit shop at such fees and on such conditions as may be prescribed in this behalf. A licence in Form 26B is prescribed for such subshops. A transport pass in Form 54A shall be issued for transport of country spirit in bottles, sachets, packs from the main shop to its sub-shops.The Collector may with the previous sanction of the Excise Commissioner convert any sub-shops into a main country spirit shop for the next period of settlement if he is satisfied that such shop deserves to be settled as a main shop after observing the necessary formalities for ascertaining local opinion and objection-free sites.]

  1. Settlement list.- When preparing the list of spirit licenses (Form 124) required by Rule 62 referred to in paragraph 68 above, the Collector shall also prepare a list of all excise licenses to be settled in his district. This list shall be kept in Form 125, and an abstract shall be prepared in Form 126. For tarishops additional abstract lists shall be prepared also in Form 126, one for each thanain the district, Copies of all these abstract lists shall be sent by the 30th November, to the Commissioner of Excise as well as to the Commissioner of the Division.
  2. List of tari shops.- A copy of the detailed list in Form 125, with the exception of the Commissioner of Excise at the same time and also a statement showing in respect of each town or village with more than one tarishop, the population of such town or village, the names of shops proposed in each ward or mohalla of such town or village and also, where available, the figure for population of each such ward or mohalla.
  3. Divisional Commissioner and Excise Commissioner's action.- The Commissioner of the Division will communicate to the Commissioner of Excise by the 10th December any observations he may wish to make on the lists prescribed in the foregoing instructions and the Government Rules. He may, before doing so call for the detailed lists in Form 125 in respect of any classes of shops. The Commissioner of Excise will then proceed as enjoined in Section 35 of the Act.
  4. Temporary Fair licenses.- No temporary fair licence may be granted without the previous sanction of the Commissioner of Excise. Proposals for such licenses should if possible be submitted at the same time as the general settlement proposals.

No licence need be proposed when the fair does not last for more than one day, or except for special reasons, when there is a regular excise shop within one mile of the fair. The shop for which a licence is granted shall not be opened within hundred yards of the fair. It is necessary to see that the shops in the neighbourhood are not injuriously affected.

  1. Separation of licenses for premises for the sale of different articles.- If possible, licenses for different kinds of excisable article should be settled with different licenses. The holder of a country spirit licence should not ordinarily receive either a foreign liquor licence or a tariorpachwai licence. The premises for sale of different excisable articles should be kept separate as far as possible. Drugs should not be sold in the same shop as liquor, and foreign liquor, tari orpachwai should not be sold in a country spirit shop.
  2. Location of shops.- The location of shops is regulated by Rules 47 to 52 of the Government Rules made under Section 89 (f) of Act II of 1915.
  3. Procedure for setting border shops.- A list of the shops for the retail sale of excisable articles within two miles of the border of other districts shall be separately prepared by the Collector by October 20, when list of excise licenses has been drawn up, and should be sent to the Collectors of the adjoining districts. Cases in which two Collectors are unable to agree should be submitted to Commissioner of Excise. A note of all such retail liquor shops within two miles of a district boundary should be made in the column of remarks in Form 125.
  4. The Sites of shops.- When an excise shop is settled, what is settled is the right of vend of a certain excisable article in a certain locality. As a general rule, it is not desirable that the sites of shops should be absolutely fixed in the sale proceedings, as the person who takes settlement may find difficulty in coming to term with the owner of specified premises. On the other hand, vagueness which may mislead as to locality, is to be avoided. Ordinarily it will be sufficient to specify, as the locality of vend, a village or certain tolas of a village, or in towns street or certain streets. Where this is insufficient, the Collector should specify a particular" distance from some fixed spot as the limit within which the shop may be opened, or some particular tract, the boundaries of which should be so described as to leave no possible room for misapprehension. The locality must be fixed and notified in the sale notification published before the settlement is made. The sites of all shops are subject to the approval of the Collector. After the Commissioner of Excise has sanctioned settlement proposals his approval must be obtained before any change of site is sanctioned or required.
  5. Reference to Magistrate in mufassal.- In the case of a new licensee, if the Collector considers necessary, a reference should be made to the Magistrate in order to ascertain whether, on the ground of the licensee's character there is any objection to the licence being granted.

The Procedure for Settlement by Auction and the Conduct of Auction Sales

  1. What licenses settled by auction.- The system of settlement at auction is in force for shops for the retail vend of country spirit, fermented tari, pachwai, ganja, bhangand charas and ordinarily for shops for the retail "on and off" vend of foreign liquor.
  2. Dates how fixed.- The dates of the annual settlements or auction sales will be fixed by the Commissioner of Excise and communicated to Collectors who will publish them in such manner as they consider necessary.
  3. Sale notice.- A sale notification in Form 127 will be published in the vernacular of the district, fifteen days before the date fixed for the Commencement of the settlements. A copy will be pasted and kept for inspection at the Collectorate, and at any other place, when auction is held. The date of settlement should also be publicly notified in the vicinity of each shop.
  4. Settlements by whom conducted.- The annual settlement of country spirit shops shall ordinarily be conducted by the Collector himself. The Settlements in respect of other excise shops are to be arranged and conducted by the Collector or the Superintendent of Excise.

All settlements will ordinarily be made at the sadar station of each district, but in any special case the Collector may, with the previous sanction of the Commissioner of Excise, depute the Superintendent of Excise or authorize the Sub-divisional Officer to make the annual settlements of the sub-divisional excise shops at the headquarters of the sub-division.

The settlement in any district may be conducted by the Excise Commissioner.

  1. Collector's sanction required.- All settlements made by any officer subordinate to the Collector require the Collector's sanction.
  2. "Reserved" or "upset" fee.- The licences are put up to auction subject to a reserved fee, or upset fee, previously sanctioned by the Commissioner of Excise. This upset fee must be kept strictly confidential. Usually the fee paid in the preceding year may be taken as the upset fee, if the conditions of that year were normal. The real value of a shop is unknown if it remains for a long period in the hands of one man, and in such cases a higher upset fee may generally be fixed if it is known that the shop is a profitable one.
  3. Procedure when not obtained.- When the sanctioned upset fee is not obtained in any case, the Collector of a district may, in his discretion, accept a lower fee provisionally, but the case must be reported to the Commissioner of Excise and it must be understood that the settlement is not final unless the sanction of the Commissioner of Excise is given.

The same procedure will be observed in the case of the re-settlement during the year of all cancelled or surrendered excise licences.

  1. When advisable to accept other than highest bids.- It is not an absolute rule that highest bids must, on every occasion, be accepted. It is desirable to prevent monopoly in a district, and unrestricted auction occasionally leads to monopoly, since a capitalist can afford to lose on a few shops, if he secures the monopoly of a large area. If a fair price therefore, can be obtained from a small local man of good character and independent means, his bid may be accepted in preference to that of a capitalist who bids higher merely to frighten away the opposition. A vendor who manages his own shop may be preferred to one who conducts the business though hired servants.

The presiding officer may also refuse bids which he considers to be purely speculative or which are the outcome of private enmity. What is desired is not the highest fee obtainable, but a fee that can fairly be paid out of the profits of a shop without recourse to malpractices.

When the highest bid is refused, the officer presiding should record, in sufficient detail to enable an appellate authority to judge of their validity, his reasons for accepting another bid.

  1. Bids to be refused.- The presiding officer should not accept bids from men of notoriously bad character.
  2. Combination to be guarded against.- The presiding officer must be on his guard against a combination of bidders at a sale, and should take steps beforehand to ensure healthy competition and to prevent prices being forced down by a few wealthy monopolists. All legitimate steps must be taken to ensure the attendance at these sales of bidders from outside who may be willing to take and hold excise shops. This duty especially devolves on the Superintendent of Excise.
  3. Order in which shops to be put up for auction.- The shops in the sale list should be arranged according to thanas. Number 1 should be the shop situated in the north-western corner of the north-western thanaof the subdivision, and the other shops should follow in geographical sequence. Thus both the presiding officer and the bidders will know the locality of the shop for which bids are invited and the fee already bid for the nearest shops. It is left to the discretion of the presiding officer to take up each subdivision separately in the order which he deems most expedient.
  4. Settlement in lots prohibited.- Each shop should be sold on its own merits. The practice of combining a profitable shop with a losing shop, of a large shop with several smaller ones, and putting them up for sale in one lot is condemned and must not be resorted to. Removal or abolition is the remedy when the competition of one shop unduly interferes with the sales of another. Shops are not to be sold in lots, except with the sanction of the Excise Commissioner, and it must always be a condition of any such settlement that the surrender or cancellation of anyone of such licenses shall entail the surrender or cancellation of the whole at the discretion of the Collector.
  5. Bids for another person.- No person will be allowed to bid at auction on behalf of another person unless he holds a written authority from such other person to do so, or, such other person is present at the auction and authorizes or ratifies the bid made on his behalf.
  6. Signature of auction-purchaser.- A "Register of Settlements by Auction" in Form 71 will be put up before the presiding officer at the time of settlement, and also a "Register of Bids at a Settlement by Auction" in Form 72. The auction-purchaser, whose bid has been accepted shall sign his name in token thereof against the entry in the list of the shops and also in column 10 of the Register of Settlements.
  7. Report of settlement to Commissioner.- The Collector should submit to the Commissioner of Excise a report on the result of settlement of the excise shops when the settlement has been concluded, comparing the result with the previous year. The report should be in Form 128. A daily report of the progress of settlement should also be submitted to the Commissioner of Excise in Form 129 at the close of each day when the settlements are proceeding.

A register of all licenses settled shall be kept in the Excise Office in Form No. 66.

  1. Settlement without auction of shop usually settled by auction.- (1) In certain areas licenses for the retail sale of excisable articles of certain classes, which are ordinarily settled by auction, are settled without auction, a fees fixed automatically in accordance with a sliding scale sanctioned by the Excise Commissioner.

(2) Procedure. - Under the above system, the licence fee for a calendar month is assessed according to a prescribed scale on the quantity issued for sale during that month. The fee is recovered in the following month. The following rules govern the settlements under this system.

(3) The settlement of a shop should continue with the existing licensee if his conduct and management during the year have been satisfactory and if he puts in by the 10th January an application for renewal of the licence and furnishes particulars about his permanent residence (village, police-station, post office and district), father's name and names of any other excise shops within the district or outside held by him, or in which he has any interest. All settlements for the new year should be concluded by the 1st March.

(4) The Collector should prepare a list of the shops which are to change hands for the next year and publish it at least one month before the date fixed for settlement at the office of the Excise Superintendent as well as all Excise warehouses, a copy being sent at the same time to the Excise Commissioner. A notice of the intended change should also be published at the shop, a copy being given to the licensee for which a receipt should be obtained. A record should be kept of the dates on which the notices were published.

(5) There should be an interval of at least one week between the last date fixed for filing petitions and that fixed for making settlements. Petitioners should be asked to state the following particulars clearly in their petitions :-

(a) Shop for which the application is made;

(b) Name and father's name of the applicant;

(c) Residential Village and police-station;

[(d) A brief description of the immovable properties held by the candidate;]

(e) Shops (if any) held by the applicant in his own name or benami in any district. If he holds no shops at present, he should state whether he held any shop previously;

(f) Special claims for consideration.

[(6) Any licensee who is to be ousted can file a petition of appeal to the Excise Commissioner within 15 days of publication of the notice at his shop as mentioned in clause (4). The appeal should be submitted through the Collector who should transmit the papers with his report within five days.]

(7) After the last date fixed for filing petitions, the Excise Superintendent will prepare a list of approved candidates for the shops mentioned in clause (4) as they stand after revision by orders passed by the Collector and the Excise Commissioner on objection and appeals mentioned in clause (6). In making this list, the Superintendent should consider the following principles :-Honesty and ability to supervise the shop personally are the principal qualifications of a licensee. Education alone is not sufficient, nor does the possession of a large capital make a man a suitable vendor. Preference should generally be given to residents of the district provided they are able to manage the shop properly. The Excise Superintendent can put in the list of approved candidates the names of outsiders, for special reasons to be recorded in writing and with the previous sanction of the Collector.

(7a) A copy of the list should be hung up outside the Excise office a day before date fixed for settlement, and a certificate about the date and place of publication of the list mentioned in clause (4) should be endorsed by the Superintendent of Excise and Salt on the original list of approved candidates.

(8) On the date fixed or settlements, the Collector can revise the list mentioned in clause (7) if there appears to be sufficient reason for this. The final selection should then be made by drawing lots among the approved candidates in open court. Settlements shall be made by individual shops and licences granted for one year.

(9) For special reasons to be recorded in writing, the Collector can settle a shop with any suitable candidate, without drawing lots.

(10) When a shop is settled with a new licensee he will be required to deposit on or before the 15th March the same amount of security for the due observance of the conditions of his licence as was paid by his predecessor. In the case of a shop opened for the first time, the security money may be calculated on the estimated monthly consumption in the shop [and this should be equivalent to two months average or estimated licence fee, subject to a minimum of Rs. 50/-(Rupees fifty) relaxable up to a limit of Rs. 10/- Rupees ten) in special cases by the Collector]. The licence should be issued when the vendor has deposited the security. This amount will be finally adjusted or refunded when the licensee ceases to hold the shop, unless the amount is forfeited under the law. A register will be maintained in Form No. 103-A., for keeping the accounts of the security money and their refunds.

(11) For each shop of which the licensee is changed, the following papers should be kept together forming a case record :-

(a) Entries, if any, in the Misconduct Register, relating to the licensee who is ousted.

(b) Licensee's acknowledgement or receipt of notice that the licence is to change hands.

(c) Papers relating to objections or appeals, if any, against the order for change of hands.

(d) Applications from candidates for the shop.

(e) A list of such applications, entered in order or receipt, in the form of a statement.

(f) The Superintendent's list of approved candidates.

(g) Collector's orders, if any, about revision of such list and if such revision has been material, a fresh list showing names of candidates that go into the lottery.

(h) Name of person to whom the licence is to be issued, with the Collector's signature.

(12) Applications for transfer of licenses should not be entertained. If a licensee desires to withdraw from his shop, his successor should be chosen by the Collector according to the ordinary rules of settlement. Similarly applications for addition of another name as partner after settlement is made should be discouraged as such an addition amounts to the transfer of a share in the licence.

(13) Any vendor found guilty of malpractices, such as dilution, short measure or sale during prohibited hours, should be dealt with by cancellation of his licence for breach of conditions.

The licence shall be resettled for the remainder of the financial year, the procedure shall as far as practicable be the same as that laid down in sub-paragraphs (4), (5) and (7) to (12) above except that the notice calling for applications for resettlement need not be issued more than 15 days prior to the date fixed for resettlement (which should be a day roughly about one month subsequent to the order of cancellation) and that the advance fee shall be payable within three days after the resettlement. If, for any special circumstances, a deviation from the usual procedure is considered necessary, the reasons for the same shall be recorded.

General Rules and Instructions Applicable to Licenses.

  1. Sale to certain persons prohibited.- The sale of excisable articles to certain persons is prohibited by Government Rule 56 made under Section 89 (2) (h), Act II of 1915.
  2. Mixing of noxious substances.- The mixing of any noxious substances with country liquor is prohibited by Board's Rule 129 made under Section 90 (9) (i).
  3. Reduction of strength.- The reduction of the strength of country spirit by a licensed vendor is regulated by Board's Rule 130 made under Section 90 (9) (ii).

Samples. - When considered necessary, samples of spirit sold in shops should be periodically sent up by Excise Officers for analysis. When adulteration or undue watering of spirit is believed to be prevalent a shop-keeper may be required to keep a stock of liquor in sealed bottles.

  1. Prescribed strengths for whisky, etc.- The strengths below which whisky, brandy, rum and gin shall not be sold are prescribed in Board's Rule 163, framed under Section 90 (2).
  2. Premises and signboards.- The premises of shops and the signboards required are prescribed in Board's Rules 131 and 132 made under Section 90(9) (iii).
  3. Salesmen employed.- The employment of salesmen by licensee is governed by Board's Rules 133 and 134 made under Section 90 (9) (iv). The holder of a licence is prohibited from allowing any person to conduct sales of any excisable article in his licensed premises unless the name of such person has been previously endorsed by him on the licence under his own signature. All benami transactions are prohibited.
  4. Licence covers one shop only.- Only one shop may be carried on under one licence. Dependent shops under one and the same licence are not allowed.
  5. Transfer of licenses.- The transfer of licenses is governed by Board's Rules 143, 144 and 145, made under Section 90(9) (viii) of the Act.
  6. Hours of sale.- The hours during which licensed premises may be kept open are prescribed in Board's Rules 135 to 140 made under Section 90(9) (vi).

Any extension of the hours mentioned should only be sparingly granted by a Collector. The fee is prescribed in Board's Rule 109.

  1. Closure of shops during riot, etc.- The closure of liquor shops on the approach of troops is enjoined in Rule 141 of the Board's Rules made under Section 90(9) (vi) of the Act. Liquor shops are also liable to temporary closure in times of religious excitement or disturbance. A shopkeeper is bound, of his own initiative, to close his shop during the occurrence of a riot or disturbance in the neighbourhood.
  2. Accounts.- Licensees are required to keep accounts by Board's Rule 142 framed under section 90(9) (vii).

The forms of accounts for the various shops are prescribed. Licensees will be supplied with account books from the Collectorate or Sub-divisional Offices at cost price.

All retail licensees of distillery liquor, outstill, and drug shops and pachwai shops should return their original shop account books to the Superintendent of Excise at the end of the year.

  1. Strengths and prices of country spirit.- The strengths and prices at which country spirit shall be sold in certain areas are prescribed in Board's Rules 164 and 165, framed under Section 90(2).
  2. Favourable duty for weak strengths.- In areas where the people are accustomed to the use of country spirit of very low strength a small differentiation of duty is usually prescribed in favour of such strength, in order to prevent its displacement by the stronger spirit, which is more profitable to the shop-keeper. When necessary, shop-keepers may be compelled to keep a sufficient stock of the weaker liquor.
  3. Maximum or minimum prices.- In distillery areas maximum and minimum prices may be fixed by the Board for the retail sale of liquor. In such areas a licensee is prohibited from selling liquor above the maximum or below the minimum price so fixed.

The object of maximum prices is to prevent vendors, when shops are scarce, from charging unduly high prices, whereby the richer consumers might be driven to foreign spirit and the poorer to illicit practices. The object of minimum prices is, as a rule to prevent one vendor, when competition exists, from underselling another vendor with a view to secure a monopoly and thereby unduly stimulating consumption.

  1. Sale of country spirit foreign liquor under "on" licence, ganja and bhang on credit.- No holder of a licence for the retail sale of country liquor, ganjaand bhang and no holder of a licence for the retail sale of foreign liquor for consumption on the premises shall under such a licence, sell such excisable articles on credit, or receive any pledge for payment of the price thereof or anything but money in exchange therefor:

Provided that the holder of an hotel licence may sell foreign liquor on credit under such a licence (but not under a bar or restaurant licence or any other licence held by him) to bona fide lodgers in his hotel.

  1. Ex-licensee's stock how to be disposed of.- A person who has been a licensed vendor may, on the surrender, withdrawal, cancellation or expiration of his licence, with the sanction of the Collector sell any excisable article remaining in his possession, for the vend of which he held a licence, to any licensed vendor of the same article. On failure to effect such sale within the period allowed, the stock in hand should be attached by an Excise Officer deputed for the purpose and disposed of as the Collector may direct, provided that the Collector, if he considers the excisable article or any portion of it unfit for use, shall cause it to be destroyed.
  2. Prosecutions of licenses.- Prosecution of vendors for breach of conditions of licenses, other than those of a serious character, should be sparingly resorted to, and only with the sanction of the Collector. A prosecution for the nonpayment of licence fees should only be instituted with the sanction of the Excise Commissioner. For less serious defects a warning may be given in the first instance; for more serious defects, or if the warning is not attended to, the licence should be cancelled. Attention is called to Section 68(1) (a) of Act II of 1915, which allows that these offences may be compounded.
  3. Register of misconduct of vendors.- A register of the misconduct of vendors and their salesmen should be kept in the district office in Form 73. This register should be put up before the officer presiding at the annual settlements.

The Inspecting Officers subordinate to the Superintendent of Excise and Salt should submit reports to him in Form no. 73A. within 24 hours of inspection, of all serious irregularities such as dilution, short weights, overcharges, etc., for which licensees deserve punishment. The Superintendent should give instruction to his subordinates about the dates which they should fix for submission of explanation by the licensees.

Procedure after Settlement

  1. Recall of time expired licenses.- All old license shall be called in on the expiry of their terms. No new licence shall be granted to a previous licence-holder until he has returned his time-expired licence to the Collector or satisfied the Collector that he cannot do so.
  2. Procedure at sale.- A person whose bid has been accepted by the presiding officer at the auction must pay the sum required on account of advance fees immediately:

Provided that when bidder is respectable and of known solvency, but owing to any reasonable cause unable to deposit the advance fees at once, the Collector may at his discretion if the sum payable exceeds Rs. 25, take from him a promissory note in Form 130 in lieu of cash payment.

When a shop is knocked down the purchaser is liable for any loss that may accrue to Government in case it becomes necessary to resell the shop for a lower sum in consequence of his failure to pay in the sum payable at the time of sale or to redeem his promissory note on or before 4 P.M. of the day following that on which the promissory note was signed. When the sum payable in advance is required to be paid at once in cash, and the bidder fails to make such payment the presiding officer shall either put up the shop for sale immediately, or he will order it to be put up to sale after the other shops in the Notification have been disposed of, or he will postpone the sale to such future date as he shall notify and the defaulting purchaser may be debarred from bidding for this shop, or for any other shop and he may be required at once to leave the auction room.

Deposits will be returned to a person to whom a licence may be subsequently refused because the Magistrate declines to grant him a certificate, or because he is unable to obtain suitable premises and satisfies the Collector that he has made bona fide endeavours to secure such, or if a licence be refused for any other adequate reason.

  1. Money how received.- A treasury poddar or if the collections are likely to be heavy, two or more poddars (temporary poddars being appointed, if necessary) will be required to attend at the sale and receive the advance fees paid by the licensees, for which receipts should be granted to them in Form 131. All sums received by the poddar up to 2 RM. will be sent to the treasury and credited in that day's accounts, sums received after 2 P.M. will be kept in sealed bags in the treasury and brought to account the next day; these should be kept in the double lock and the receipt of the Treasury Officer obtained for them. At the close of each sale day the Superintendent of Excise must satisfy himself by personal communication with the Treasury Officer that the remittances to, and the receipts in the treasury on account of that day agree.
  2. Delivery of licence.- It is the duty of the Superintendent of Excise to see that licences are delivered to the persons entitled to receive them, immediately after the settlement.

If the original licence is lost a duplicate may be issued on payment of a fee of Rs. 2 to be credited under "Miscellaneous Excise Revenue."

  1. Date of opening of shop.- The auction-purchaser at an annual settlement is required to open his shop on 1st April.
  2. Defaulter's list.- At the beginning of each month a statement in Form 132 should be put up before the Collector, Superintendent of Excise or Sub-divisional Officer, showing which licensees have failed to make payment of the instalment of licence fees due. Ordinarily a defaulting shop should be closed immediately and, if necessary, the licence should be cancelled and resettled.

At the end of the month the amounts still due should be totalled. A list of advance payments, if any, should also be made.

In the case of tari licences, the Collector will use his discretion whether more latitude may be allowed.

  1. Distress warrants.- Distress warrants should, if possible, be executed by Excise Officers. When this is found impracticable they will be made over to the Nazir for execution. Process-fees according to the Board's Rules, should be levied on all distress warrants, except on warrants issued for the realization of arrear fees for tariand pachwai shops; In the case of tari and pachwaishops process fees will be levied only on the order of the Collector of the district in each particular case of default. A distress warrant may be cancelled by the issuing authority and the process fee leviable on it may be remitted in whole or in part by such authority for good and sufficient reasons.

Distress warrants are to be issued in Form 133. A register of distress warrants is to be kept in Form 74.

  1. Procedure on cancelment or surrender of licence.- When a licence is cancelled for non-payment of licence fees or for any other reason, the Collector is empowered under Section 46 of the Bihar and Orissa Excise Act, II of 1915, to take grants under management or to transfer them. In case of surrender of licence, the provisions of Section 44 of the Act apply. In this connection attention is called to Section 42(3).
  2. Remission of irrecoverable revenue.- No item of irrecoverable revenue shall be remitted without the sanction of the Commissioner of Excise. An application for the purpose should be submitted to that officer annually in Form 134 not later than four months after the close of the year to which it relates.
  3. Refunds.- District Officers are authorized to sanction refunds in excise matters. A Register of Funds will be kept in the district office in Form 75.

Note. - Under Rule 106 of the Bihar and Orissa Account Code, the sanction of the authority competent to order a refund of revenue may either be given on the voucher itself, or quoted on it, a certified copy being attached when such orders are not separately communicated to the Audit office.

  1. Reduction of fees during term of the licence.- Reduction of licence fees, during the currency of a licence can be made by Board under Section 39 of Act II of 1915.

Note. - Ordinarily it is not the policy of Government to allow reductions in excise settlements. The licensees to a large extent, have only themselves to thank if they exceed in their bidding the figure which should return them a reasonable profit under normal conditions, and they are not therefore entitled to any reduction of fees as of right. The observance of this principle is more important because it must be remembered that each remission is likely to aggravate the evil and encourage speculative bidding in the hope that should the speculation turn out a failure, Government will not insist on full payment. A remission should not be granted merely because working at a dead loss has been actually proved. Each case should be dealt with on its own merits. Where for example, it is proved that the Collector has not fulfilled his duty in refusing to allow manifestly speculative bids and has failed to stop the bidding when a figure has been reached which, under normal conditions, might be expected to return a reasonable rate of profit to the vendor the question would be whether the action of the Collector was so flagrantly opposed to the principles enunciated from time to time by Government as to necessitate remedial action. Such action should not take the form of any promise of resettlement with the existing licensees. It can only take the form of a reduction in the amount of the existing licenses.

It should not be very difficult for an officer in a contract supply area to realize the stage at which bidding becomes purely speculative. He knows the issues of spirit during the previous year and the cost to the vendor including duty, carriage, establishment charges and the like, and should thus be able to estimate the figure beyond which a prudent man would not bid. If after warning the bidder, that this point has been reached. The latter still wishes to take the risk no case for remission can arise. The case is however; different where exceptional reasons which could not at the time be foreseen operate adversely to the interest of the licensee but at the same time it is not the duty of Government to safeguard licensees from the effects of their own imprudence or ignorance.

The Payment of Fees

  1. Board's Rule.- The payment of licence fees is regulated by Rule 121. made by Board under Section 90 (8), Act II of 1915.
  2. Payment to Treasury.- When payment is made direct, the payer should obtain a challan from the treasury, fill it up and present it to the Excise head clerk, Accountant or an Excise Officer not below the rank of Sub-Inspector who will observe the procedure laid down in the following paragraph. The payer will then pay at the treasury the amount certified and will receive from the treasury a formal receipt with the Treasury Officer';s signature for sums exceeding Rs. 500 & the Treasury Accountant's signature for sums up to Rs. 500.
  3. Procedure for payment.- The following instructions will be observed in regard to payments of money into treasuries and sub-treasuries :-

(a) When licence fees for several excise shops of the same kind held by the same licensee are paid on the same date, only one challan should be used, full details of shops with their respective fees being given on the reverse of the form :

Provided, however, that if the shops are for the sale of distillery spirit and receive their supply of spirit from more than one warehouse, a separate challan must be used in respect of each group of shops served by a particular warehouse. License fees for shops of different kinds must be paid by separate challans. For payment of duty, there should be a separate challan corresponding to each separate pass granted to cover transport of excisable articles from the warehouse to retail shop; it being understood that except under special orders of the Collector, not more than one pass will be granted to cover issue on the same day of the same excisable article to the same shop. Duty on country spirit and the cost price payable to the contractor for the same quantity should be paid together by one challan. The head under which each item is to be entered in the treasury accounts should be noted on the top of the challans. [Every such challan is to be at first presented to Excise Head Clerk, Accountant or an Excise Officer not below the rank of Sub-Inspector, who after being satisfied of the correctness of the entries made therein, or making the necessary correction, return it to the presenter, having attested it by his initials. No challan for excise payments shall be received in the treasury without the initial of the Excise Head Clerk, Accountant or an Excise Officer not below the rank of Sub-Inspector, as evidence of the correctness of the entries made therein. Register of challans in Form 10 should be written after the return of one copy of the challan from the treasury.] At the end of each day the register is to be sent to the Treasury Accountant for his signature. On its return from the Treasury Accountant, duly signed, payments on account of licence-fees are to be entered in Register No.66. The entries of payments made in other registers on production of challans of payments should be also duly compared with the entries made in this register, and discrepancies, if any, reconciled.

(b) The procedure specified below should be adopted in dealing with subdivision Excise challans-

(i) All sub-divisional receipts must be entered in detail at the sadar in the challan Register in Form 106.

(ii) They will be written up from original challans received through the sadar treasury and from coupons of money orders.

(iii) There should be a separate volume for each sub-division; the monthly totals being carried and entered in red ink in the sadar register, and the district total struck at the close of the month.

(iv) Sub-Divisional Officers should send an abstract of daily advice list showing only the date and the serial numbers of the challans for the day, together with the aggregate amount covered by them, thus :-

Date Serial numbers of Challans Total amount of excise receipts.
Rs. P.
24th June, 1920 135, 137, 140, 145 to 150 466 64

(v) The challans will have a monthly serial.

(vi) Every entry should be carefully verified and initialled by the Superintendent of Excise.

(c) The system of using challans to be employed both in district and sub-divisional offices is described below-

N.B. - Article 863 of the Bihar and Orissa Treasury Manual prescribes that the original challans or the coupons of money orders with which Excise receipts are paid into the treasury should regularly be sent to the Excise Department immediately after the amounts have been credited in the treasury accounts to enable the registers of the Department to be written up.

(i) "For payment of licence fees challans must be tendered in triplicate at district and quadruplicate at sub-divisional headquarters."

In a district headquarter one copy shall be returned to the presenter, the other copy shall be sent to the district excise office by the treasury and the third copy shall be retained in the treasury.

In a subdivision, one copy shall be returned to the presenter, the other copy shall be sent by the sub-treasury to the district excise office and the third copy shall be sent to the district treasury and the fourth copy shall be retained in the subtreasury.

(ii) "Challans for payment of duty should be tendered in triplicate both at district and sub-divisional offices."

One copy shall be returned to the presenter after he has made his payment and the presenter shall take it to the excise office in order to obtain his pass, after the pass is written up the challan shall be retained in the excise office or in the office of the excise sub-inspector incharge of the circle, warehouse or ganja gola. The other copy shall be sent to the district excise office direct by the treasury and through the district treasury by sub-treasury and the third copy will be retained in the treasury.

The other copy will be sent, in a district office, by the treasury to the District Excise office and, in subdivision, by the sub-treasury to the district treasury, which will send it to the District Excise office.

N.B. - [XX XX]

(iii)The Gazetted Officers, when signing an Excise pass issued after payment of duty by a challan, or the Challan Register after licence fee has been paid by challan, should cancel the challan by a cross in ink over the whole face so as to render it impossible to present it a second time. All challan shoud be kept under lock and key in the immediate custody of the Excise. [Accountant or Excise Sub-Inspector. After one year the challans shall be sent to the record room],

  1. Payment by money order.- When payment is made by money order, the following special form of "coupon to be retained by the payee" which is available at all principal post offices should be used and pasted on to the money order form to replace the ordinary coupon :-

(Coupon to be retained by the Payee.)

Money-order No. Name of licence-holder. Description of the licenses.

Entries are to be made in these columns if the payments is on account of licence fees. Locality of shops Thana Serial number of licences Month or kist for which paid Amount paid
1 2 3 4 5 Rs. P.

 

Entries are to be made in these columns if the payment is on account of duty. Location of shops Serial no. of licence. Strengths of country spirit. Duty...

Cost price (for country spirit only) Total...

 Rs. P. Signature of Warehouse Officer.
U.P. Gallons U.P. Gallons U.P. Gallons U.P. Gallons

Amount in words. Signature of remitter. Address of remitter. Date.

The money order will in the first instance be received at the treasury and credited in the treasury accounts. The "Acknowledgement Form" and the "coupon to be retained by payee" will then be sent to the Superintendent of Excise or the Sub-divisional Officer who will file the coupon with the challans, sign the "Acknowledgement Form" and send this Form to the nearest Post Office. The Post Office will despatch this "Acknowledgement Form" to the remitter, who beside this will receive no separate departmental receipt.

The use of money orders is to be encouraged as much as possible, especially in the payment oftari fees in Bihar. In this connection attention is called to paragraph 271.

  1. Personal ledger account.- A retail vendor of country spirit or ganjamay remit to the treasury or sub-treasury lump sums from time to time on account of duty. A ledger account of each such vendor in Form No. 76 or 77 shall be kept by the officer who issues passes from distilleries and warehouses showing the amount paid by such vendor, the quantity of liquor or ganja taken out, the duty levied on it and balance left to his credit after deducting such duty. The account shall be balanced each time when there is a transaction, and a daily balance sheet shall be submitted to the Superintendent of Excise. The Officer issuing passes shall take care to issue liquor andganja only up to the limit of such balance.

[The system of personal ledger account may with the sanction of the Excise Commissioner be extended to person who pay duty on other excisable articles including spirituous medicinal preparation. The distillery and warehouse Officer shall submit a statement of each account immediately after end of each quarter to the Superintendent of Excise.]

  1. Cash account of Excise Officer.- Every Excise Officer through whose hands any money may pass on account of Government is required to keep a regular cash account of receipts and disbursements. Manuscript books of pocket size should be used with headings for the name of the payer and the account on which the amount is paid, Sums realized if any, should be specified in the diaries (Form No. 118).
  2. Excise Officers when at the headquarters of a district or subdivision should remit their collection of Excise revenue on the day of the collection. If the following day is a non-working day at the Sadar Treasury or Sub-Treasury, or if the officer is posted at a place away from the Sadar or sub-treasury the amount should be remitted by postal money order to the Superintendent of Excise. Such postal remittances must be made invariably with the least possible delay but not later than the next working day of the Post Office. In all cases of remittances by postal money order the requisite amount of money order commission should be realized along with the amount of revenue collected.The officer making the collection must grant a receipt for the amount collected in the prescribed form.

Excise officers shall be held entirely responsible for the safe custody and proper remittance of the amount collected by them.

[137A. In case of any loss of Public money, Departmental Revenue or Receipt, Stamps, Opium, Stores or other property held by or on behalf of Government caused by defalcation or otherwise, the procedure regarding submission of reports indicated in Rules 31 and 32 of the Bihar Financial Rules, Volume I should be followed.

On receipt of a report of embezzlement of public funds, the Department will examine the matter and submit the same for orders of the Minister Incharge and all cases of embezzlement involving amounts exceeding Rs. 500/- shall be submitted to the Chief Minister through the Chief Secretary.]

Compensation for Closure of Shops

  1. Board's Rule.- The payment of compensation for the closure of shops is regulated by Rule 146 passed by the Board under Section 90(11) of the Bihar and Orissa Excise Act, 1915.
  2. Compensation for closing shops may be paid by deduction from the amount of licence fees payable by the holders of licensees. In the case of licensees who no longer hold any excise shop or who have paid their licence fees in full and nothing is due from them, compensation for such closure may be paid in cash from the provision made in the Excise Budget under "10-Provincial Excise-Compensation-Excise compensation."

CHAPTER IV

Foreign Liquor

General Rules and Instructions

  1. Definition.- "Foreign liquor" is defined in Order No. I of Government Notification No. 470-F. dated the 15th January, 1919, issued under Section 4, Act II of 1915. The first six kinds of foreign liquor there specified are potable.
  2. Rates of duty.- The rates of duty imposed on foreign liquor are stated in Order No. X of the Government Notification.
  3. Import, export and transport.- Import, export and transport of foreign liquor are regulated by Rules made by Government under Section 89 of the Act in Notification No. 471-F., dated the 15th January, 1918.

Rules 8 to 10 govern the import of foreign liquor, Rules 11 to 16 the export to other provinces in India, Rule 17 the export to Native States or foreign territory in India, and the Rules 18 and 19 the transport. Pass for the import of foreign liquor made in India, or of rectified spirit on which full duty has been paid, shall be issued in Form No. 52-B. Pass for the import of rectified spirit exempted from payment of duty shall be issued in Form No. 52-A.

In the case of import under bond, the bond will be executed in favour of the Chief Revenue Authority of the district or place of export. In the case of export or transport, it will be executed in Form 158 in favour of the Collector of the district in which the distillery, brewery or excise warehouse from which the liquor is to be removed is situated. The sum for which the bond is taken should be equal to the amount of duty on the largest quantity of foreign liquor likely to be in transit at any one time during period of the bond. On the arrival at a distillery, excise warehouse or place specified in the pass in Bihar and Orissa of foreign liquor imported, it shall be tested and measured by the Officer In Charge of the distillery, warehouse or such a place and shall be taken into store and entered in his accounts. As soon as may be after such arrival, the Officer In Charge 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.

  1. Limit of retail sale.- The limit of retail sale is specified in paragraph I of the Board's Notification No. 23-137-1, the 29th April 1919, issued under Section 5 of the Act.
  2. The licence fees for the vend of foreign liquor are stated in the Rules 106 to 116, 120, 121 and 122 of the Board's Rules made under Section 90 of the Act.
  3. Strengths of whisky etc.- The strengths below which whisky, brandy, rum and gin shall not be sold, are prescribed in Rule 163 of the same Rules.
  4. Licenses and premises for country and foreign spirit distinct.- Licenses for the sale of foreign liquor do not cover the sale of country liquor. The premises licensed for the sale of foreign liquor must be separate from those licensed for the sale of country liquor, and foreign liquor licenses should not be granted to persons holding licenses for sale of country spirit when any other arrangement can be properly made.
  5. Kinds of licences.- Licences for the sale of foreign liquor, excluding hotels, restaurant, bar and late-closing licences, are of three kinds, viz, wholesale, retail "Off" (i.e. permitting sale for consumption off the premises in quantities not less than one pint bottle) and retail "On and Off". These licenses are issued in Forms 1, 2 and 3, respectively.
  6. "On and Off" licenses generally.- In all districts independent retail licenses combining the privileges of "On" and "Off" licenses, may be granted by the Collector, Such licenses will ordinarily be settled by auction and mutatis mutandisthe instructions applicable to the settlement of country spirit licenses will be applicable to the settlement of these licenses.
  7. "Off" licenses.- Licenses for the retail sale of foreign spirit for consumption 'off' the premises shall be granted at fees which shall be fixed with reference to past transactions. Care should be taken that they are settled with respectable vendors.
  8. "On and Off" licenses.- "On and Off" licenses should be kept within the narrowest possible limits and granted only in localities, such as railway and other industrial centres, where there is a population accustomed to foreign liquor.
  9. Steamer and refreshment room licenses.- The license for the sale of foreign liquor on Board, any steamer or other vessel engaged in the inland traffic of Bihar and Orissa is issued in Form 4, and the licence for the sale of foreign liquor in a railway refreshment-room in Form 5. Such licenses will cover retail sales for consumption on the premises only. The holder of a licence wishing to make sales for consumption off the premises must take out a separate wholesale or retail "Off" licence.
  10. Dining-car licenses.- The licence for the sale of foreign liquor in a dining-car attached to a railway passenger train is issued in Form 6. In the case of a dining-car attached to a train running beyond the limits of Bihar and Orissa, the licence will have force in all the provinces through which the train runs, subject to the proviso that intimation of the grant of every such licence shall be made to the proper authorities of other provinces concerned and meets with no objection from them.
  11. Dakbungalow licenses.- The license for the sale of foreign liquor in dakbungalow is issued in Form 7. These licenses are granted free of charge.
  12. Magistrate's sanction.- No licence for hotel, restaurant or bar, or late-closing licence shall be issued without the concurrence of the Magistrate.
  13. Control of hotel and restaurant licenses.- The grant of licenses to the proprietors of hotels and restaurants should be carefully controlled by the Excise Authorities and it is their duty to withdraw a licence from, to refuse to renew a licence to any establishment not properly conducted.
  14. Hotel licenses.- Hotel licenses, permitting the retail sale of foreign liquor for consumption on the premises, may be granted in Form 8 by the Collector for hotels possessing bona fideresidential accommodation. Sales under such licenses shall be confined to bona fidelodgers in the hotels, their friends and visitors, or to persons taking their meals there.
  15. Restaurant licenses.- Restaurant licenses may be granted in Form 9 for bona fiderestaurants, in which no bed-room accommodation for visitors is provided permitting retail sale of foreign liquor for consumption on the premises.
  16. Bar licence in hotel.- Any holder of a hotel licence, desirous of setting up and maintaining a bar or bars or of opening a restaurant in connection with a hotel, should apply to the Collector for a separate licence for such bar or restaurant. He should submit with his application a ground plan of the premises, specially indicating the room or rooms intended to be used of for the purposes of the bar or restaurant. If the Collector approves of the proposed arrangement for the bar or restaurant, a separate bar or restaurant licence may be granted to the applicant. The licence will be issued in Form 10.

[Provided that licence for sale of beer only may be issued to those person also for independent beer bar in Form No. 10-A, who do not held any hotel or restaurant licence.]

  1. Hotel and bar licenses for restaurant.- In the same manner the holder of a restaurant licence on providing suitable accommodation for lodgers and on payment of such fee as may be fixed. A bar licence may similarly be obtained. Ground-plans of the portions of the premises set apart for purposes of the hotel, restaurant or bar should be submitted by the applicant for approval by the Collector, before any such licence is granted. A bar or restaurant licence shall cover the sale of liquor only in the room or rooms specified in the licence.
  2. Bar licence at theatres etc.- For theatres and other places of amusement a bar licence in Form 11 may be granted for the retail sale of liquor by the glass to any holder of a retail licence:

Provided that for special reasons which shall be recorded, such licence may be granted to any person other than a retail licensee:

Provided also that when a bar is required for a performance held for a bona fide charitable purpose, it will be within the discretion of the Collector to grant a licence to promoters of the entertainment at a reduced fee, or free of charge, as may seem desirable.

  1. Bar covered by one fee to be specified in licence.- When a single fee has been fixed for two or more bars maintained in a hotel, restaurant, theatre or other place of amusement, the number of bars covered by the licence must be distinctly specified therein.
  2. Collector may declare a place to be a bar or restaurant.- It shall be competent for the Collector (subject to the orders of the Commissioner of Excise) to decide and declare in each case whether a part of a house or place set apart for that purpose shall be considered a restaurant or bar and to determine the fee or fees payable.
  3. Licence necessary for proprietary club.- A licence is required in the case of proprietary club, the profits of which are divisible among the members or share-holders by way of dividends, or of increased benefits or otherwise. The expression "profits" does not include a percentage charged to members or subscribers over and above the actual cost of procuring the liquor supplied to them, for the purpose of forming a reserved fund to secure the members or subscribers from loss, or for expenditure on the comforts or convenience of the entire body of members of subscribers, associated together taken as a whole.
  4. Licenses are required also for other clubs (i) if liquor is sold for consumption off the premises, even if such sales are made to members only or (ii) if liquor is sold to non-members. The licence will be granted in Excise Form No. 2 and fees shall be assessed in accordance with Rule 107 (see Bihar and Orissa Excise Manual Volume, II) on all sales made thereunder including quantity transferred for consumption on the premises by the members of the club. Clubs holding licence for "Off" sales are required to keep regular and correct accounts in Form No. 108, of all such sales.

[164A. [XX XX]

  1. Late-closing licenses.- The Collector may, with the consent of the District Magistrate, grant a late-closing licence in Form 12 to the holder of a hotel licence or restaurant licence desirous of keeping his hotel or restaurant or bar open to a later hour than 11 P.M. on payment of the fees prescribed in Rule 109(1) of the Board's Rules under the Excise Act.
  2. Special late-closing licenses.- Subject to the special permission of the District Magistrate the Collector may grant a special late-closing licence to the holder of any hotel or restaurant licence on the occasion of festivals on payment of a fee of Rs. 10 per diem, permitting him to make sales up to an hour not later than 1 A.M.

[Medicated Wines and Indian Medicinal Liquors are now Governed by the Medicinal and Toilet Preparation]

(Excise Duties) Act, 1955

  1. Exemption from certain Sections.- The following Rules and instructions apply to medicated wines :-

(1) Medicated wines under certain circumstances are exempted under Section 94 of the Act by Order XVI, clause (4) of Government Notification No. 470-F., dated 15th January, 1919.

(2) Vend licence fee. - The licence fee for vend is prescribed in Rule 114 of the Board's Rules under Section 90 of the Act.

(3) Druggist's license. - The licence for chemists and druggists to sell spirit, medicated wines, which do not contain more than 42 percent proof spirit is issued in Form 13.

(4) This licence may also be-granted in cases where drugs are allowed to be sold by medical practitioners and others.

(5) If it is found at any time that such preparation are being sold by chemists or druggists as wine or spirit rather than as a tonic or medicine, it will be open to the Collector to withdraw the chemist's licence in respect of such article.

(6) The following preparations though technically medicated wines, cannot be used as intoxicants and they may therefore, be sold without an Excise licence

(1) Vinum De Colchici.

(2) Do. De Ipecac.

(3) Do. Antimonialis.

(4) Do. Ferri.

(5) Do. Ipecac.

(6) Do. Pancreatine.

(7) Do. Kaufmann's Sulphur Bitters.

(Indian Medicinal Liquor)

167A. The following Rules apply :-

(1) Definition-"Indian medicinal liquor" is defined in Rule 1 (aa) of the Rules made by the Board.

(2) Rules - Rule 93-A (Volume-II) governs the manufacture and sale.

(3) License -The license for manufacture will be issued in Form No. 13A and that for sale in Form No. 13.

(4) Fee - The license for manufacture will be issued free. A fee of Rs. 50 per annum is payable in advance for the license for sale.

Provided that if the alcoholic strength of the preparation does not exceed 3 per cent proof spirit, the fee payable in advance for the license for the sale thereof is Rs. 10 per annum.

(5) Dufy - The rate of duty is the same as for other sorts of spirit.

(6) Account - The account of manufacture, realisation of duty and removal from the place of manufacture shall be kept in Form No. 82A.

Rectified Spirit

  1. Definition.- By "rectified spirit" or "spirits of wine" is meant spirit of a strength of not less than 50 O.P. to which no flavouring or colouring matter has been added.

Is foreign liquor - "Rectified spirit" is "foreign liquor" as declared in Order No. 1 of Government Notification No. 470-F, dated the 15th January, 1919.

  1. Rate of duty.- The rate of duty on locally manufactured "rectified spirit" is specified in order No. X of the Government Notification No. 470-F, dated the 15th January 1919, against 'All other sorts of spirit'. Such spirit is, however, issued to Indian manufacturing chemists holding permits in Form No. 15 at Rs. 14.62 Paise per bulk gallon.The concession sanctioned by the Government of India exempting from liability to payment of duty, locally manufactured rectified spirit used for industrial purposes is allowed in individual cases only and the Local Government are prepared to consider such individual cases on their merits.
  2. Limit of retail sale.- The limit prescribed for the retail sale and possession of foreign liquor (except denatured spirit) under paragraph I of the Board's Notification No. 23-137-1, dated the 29th April, 1919 viz., four Imperial gallons applied also to rectified spirit.
  3. Sale permitted to wholesale foreign licensees and prohibited to retail foreign liquor licensee.- Rectified spirit can be sold wholesale by the holder of a wholesale foreign liquor licence in Form No. 1 under cover of such licence. Licences for the retail sale of foreign liquor generally in Forms Nos. 2 to 12 do not, however, cover the sale of rectified spirit. Rectified spirit (including Absolute Alcohol) can be sold in retail quantities only under licence in Form No. 14 which authorises the sale of brandy also and it may be granted only to chemists and druggists selected by the Collector and only for bona fidemedicinal, or scientific purposes. The annual fee prescribed for a licence in Form No. 14 is Rs. 10, if the sales exceed 4 Imperial gallons in the year and Re. 1 only in other case (vide Rule 115 of Board's Notification No. 23-137-1 dated the 29th April, 1919, Accounts of the sale of rectified spirit (including Absolute Alcohol) and brandy shall be maintained in Form No. 108.
  4. Issue from distilleries and warehouses.- The issue of rectified spirit from a distillery or warehouse is governed by Rule 30 (4) of the Board's Notification No. 23-173-2, dated the 29th April, 1919. The only person to whom rectified spirit can be issued are-

(1) holders of licenses for retail sale in Form No. 14;

(2) Chemists or druggists holding permits from the Collector in Form No. 15 and 15A to obtain rectified spirit from a distillery or warehouse for the manufacture of medicines, chemical or drugs;

(3) persons holding licenses for compounding or blending of foreign liquor;

(4) persons holding permits from the Collector in Form No. 17 to obtain rectified spirit free of duty, from a distillery or warehouse, for industrial purposes.

Passes for the issue of rectified spirit to persons answering to description (1), (2) and (3) above will be in Form No. 50, to holders of permits in Form No. 52. Passes for the issue of rectified spirit may be issued only by the Collector and not by the Officer In Charge of the distillery or warehouse.

  1. Grant of permits to manufacturers of medicines to obtain rectified spirit at a concession rate of duty.- Any bona fidemanufacturer of medicines, chemicals and drugs on a large scale, whether allopathic, homoeopathic, ayurvedic or yunani, whose annual requirement of rectified spirit for such purpose is estimated to be not less than 100 proof gallons will be entitled to obtain spirit under a permit, on payment of duty at the concession rate of Rs. 5 only per L.P. gallon, from any distillery or bonded warehouse. Provided that the limit of 100 L.P. gallons a year can be relaxed by the Excise Commissioner in Special cases. He can take issue according to the following rules :-

(1) A person or firm requiring spirit at the concession rate for manufacture of medicines shall apply to the Collector of the district for a permit.The applicant shall state definitely the medicines that he wishes to manufacture with spirit. The recipes of medicines to be manufactured which do not appear in the B.P*. must be enclosed with the application.

(2) On receipt of the application, the Superintendent of Excise of the district shall make an enquiry and report to the Collector whether the application is bona fide and the applicant a fit and proper person to whom a permit can be issued. The Collector will grant the applicant a permit with the previous approval of the Commissioner of Excise.

(3) A permit for the manufacture of spirituous medicinal preparations shall be issued to allopathic chemists, kabirajes, hakims and manufacturers of proprietary medicines in Form No. 15, and to homoeopathic chemists and practitioners in Form No.15A.

(4) The spirit obtained shall be conveyed, under the usual pass, to the premises of the permit-holder and stored in casks, vats or other approved receptacles, kept in a secure place under special lock and key of the permit-holder or his manager or agent previously approved by the Collector. Immediately on receipt of the spirit the permit-holder or his manager or agent must gauge and prove it and note in the pass the quantity actually received in bulk, its strength and corresponding proof gallonage. He must forthwith report to the Superintendent of Excise of the district if there is any appreciable difference between the quantity issued from the distillery or warehouse and that received by him.

(5) All issues of spirit for the manufacture of medicines should be made from the store by the permit-holder or his manager or agent and all operations with such spirit should be conducted under the direct supervision of any one of them.

(6) All permit-holders shall keep a regular account of their stock of rectified spirit in Form No. 109. Permit-holders in form No. 15 must also keep a proper account of medicines manufactured with spirit issued from the store in Form No. 109A, and permit-holders in Form No. 15A in Form 109B.

(7) All permit-holders shall submit to the Collector of the district at the close of each month a statement showing the quantities of rectified spirit issued from the store and of medicines manufactured therewith.

(8) Medicines appearing in British Pharmacopoeia, manufactured by permit-holders in Form No. 15 must conform to the specification of such preparations as laid down in the British Pharmacopoeia and preparations outside British Pharmacopoeia must conform to the recipes of the preparations for which the permit has been obtained. A sample of every preparation shall be drawn and despatched in the presence of an Excise Officer, deputed by the Collector to the Chemical Examiner for Excise, Bihar, for analysis of its alcoholic contents and strength for which no charge will be made from the manufacturer, who shall have to bear only the cost of despatching the sample to the Chemical Examiner. No issue or sale of any preparation shall be made until the Chemical Examiner's report showing that it conforms to the standard laid down in the British Pharmacopoeia as regards its alcoholic contents and strength or to the recipe in case of proprietary medicines, has been received.

(9) The premises used for manufacture, storage and sale of the medicinal preparations and their accounts shall be open to inspection during the usual working hours by any Excise Officer not below the rank of Sub-Inspector of Excise authorised by the Collector to inspect such premises, to take stock of spirit and to check the accounts.

(10) A permit-holder shall execute a security bond for an amount to be fixed by the Collector.

(11) A permit-holder requiring more than 250 L.P. gallons of spirit per month must store all spirit in a room exclusively set apart for the purpose, which should have only door to be secured by two suitable locks approved by the Collector. The key of one of the locks should be kept by the permit holder or his manager or agent and the key of the other should remain with the Excise Officer appointed by the Collector to supervise the storage and issue of spirit and all the operations conducted therewith.The store-room should be opened or remain open only in the presence of both the Excise Officer and the permit-holder or his manager or agent. The entire cost of excise supervision must be paid by the permit-holder.

*[B.P. Stands for 'British Pharmacopoeia': pharmaceutical standard of British Origin.]

173A. Supply of medical preparations duty-free. - (1) A permit-holder in Form No. 15, may, if permitted by Government, supply spirituous medicinal preparations, made after the formula's of the British Pharmacopoeia, free of duty to the Government Hospitals and Dispensaries; and Charitable Hospitals and Dispensaries under Government supervision and also to other Charitable Hospitals and Dispensaries or any other institutions specially authorised by Government in this behalf.

(2) The permit-holder may claim refund of duty on the rectified spirit contained in the medicinal preparations supplied in accordance with the above rule once at the end of each quarter.

(3) The application for refund of duty shall furnish the following particulars and shall be supported by the duplicate copies of all the indents of medicines supplied during the quarter:-

(a) Name of district.

(b) Name of hospital, dispensary or other approved institution to which supplied.

(c) Quantity of rectified spirits in terms of L.R contained in the preparations supplied on each indent.

(d) The rate and the amount of duty paid on the rectified spirit mentioned in (c).

(4) The application for refund of duty shall be submitted to the Collector of the district, who will verify the particulars given therein before forwarding it to the Commissioner of Excise.

(5) On receipt of the application mentioned in sub-paragraph (3) above after such further enquiry as he thinks fit, the Commissioner of Excise may order refund of duty on the total quantity of spirit contained in the medicinal preparations supplied or on such portion thereof, as he considers fit.

173B. If the permit-holder does not take issue of 100 proof gallons within the year for which the permit has been issued, the permit will not be renewed with him for the subsequent year, without the special sanction of the Commissioner of Excise.

  1. Grant of permit to obtain spirit free of duty for industrial purposes.- Persons or firms desiring to have permits in Form No. 17 to obtain rectified spirit free of duty for industrial purposes should apply to the Collector in writing, describing in detail the nature of business carried on by them, the probable quantity of rectified spirit required annually, the manner in which, and the stage in the manufacture at which, the rectified spirit will be utilised, and the reason why denatured spirit will not serve the purpose. The Collector will, on receipt of such application, enquire fully into the nature of the business and the correctness of the statements made and will also decide what excise establishment if any, would be necessary to supervise operations conducted with the rectified spirit issued, free of duty, or otherwise to guard against the misuse of the concession applied for; and the permit will be granted only if the applicant undertakes to bear the cost of the additional excise establishment required and the Collector is satisfied that there is no apprehension of misuse of duty-free rectified spirit, that the use of denatured spirit instead of rectified spirit in the process of manufacture contemplated would be deleterious, and that the article to be manufactured is not an article which, if imported into British India, would on importation be liable to spirit duty under items 34, 35 or 36 of Schedule II of the Indian Tariff (Amendment) Act IV of 1916.

The holder of a permit in Form No. 17 shall not hold any other excise licence for wholesale or retail sale of spirit. He shall keep a regular account in Form No. 109 of duty-free spirit received by him and shall submit a monthly extract of such account for examination and verification by the Collector.

  1. Issue of rectified spirit duty free.- Rectified spirit can be issued free of duty for the use of Government offices and departments, as well as charitable dispensaries under Government supervision from any distillery, with the sanction of the Collector of the district in which the distillery is situated.

Perfumes and Toilet Preparations.

  1. Perfumed spirit a foreign liquor.- Perfumed spirit, whether manufactured in India or imported from foreign countries, is "foreign liquor" as defined in order No. 1 of Government Notification No. 470-F., dated the 15th January, 1919. Under certain circumstances, it is exempted under Section 94 of the Act, from all the provisions of the Act, relating to possession and sale, by Order No. XVI, clause (3) of the same Notification. But the manufacture of such spirit requires a licence.

The Collector may issue, free of charge, a licence in Form No. 16 for the manufacture of perfumes and toilet preparations only from or with, duty-paid plain foreign spirit that has not been denatured.

Beer.

  1. The following instruction apply to beer .- (1) Definition.- "Beer" is defined in Section 2 (1) of Act II of 1915, and is included in the definition of "foreign liquor" in paragraphs (a) and (b) of Order No. I of Government Notification No. 470-F, dated 15th. January, 1919.

(2) Licensing and regulation of breweries. - The licensing and regulation of breweries for sale are governed by the Board's Rules 72 to 93 published with Notification No. 23-137-2. dated the 29th. April 1919.

(3) Brewery licence fees. - Fees for licenses to establish and work breweries are fixed by the Commissioner under Rule 113 of the Board's Rules issued in Notification No. 23-137-2, dated the 29th April 1919.

(4) Brewery licence. - The licence is issued in Form No. 18 and is also a license to sell beer wholesale from the licensed brewery.

(5) Pass for non-duty-paid liquor. - All non-duty-paid liquor issued under bond from a brewery shall be protected by a pass in Form 46. This pass shall be correctly made out and issued by the Manager of the brewery.

(6) Inspection of brewer's account. - Any officer authorized, by general or special order, by the Commissioner may inspect the brewer's accounts of manufacture and issue which shall be maintained in Form 78. The accounts shall be so kept that the separate issues to licensed shops and other customers can at any time be ascertained. The brewing book shall be kept in Form 79.

(7) Sold under foreign liquor licenses. - Beer may be sold wholesale or retail under foreign liquor licenses without the payment of any additional fee.

  1. Excise Officer's duties.- (1) The Excise Officer authorized in this behalf by the Commissioner must see that the brewer keeps his vessels and rooms properly marked and numbered, and that he conducts his operations generally in accordance with the law and regulations, and more specially see that materials not entered by the brewer in his brewing book are not used, or uncharged worts or sugar solution added to worts already collected and charged with duty. The Officer must check at least one charge out of every two within one hour of collection of the worts, and take at least one gauge of the grains in the mash tun out of every six washings. If so ordered by the Commissioner or Collector, the Officer will check a larger proportion of charges.

(2) Before checking the brewer's entry in the brewing book, he should examine the brewing vessels and see that all the worts have been collected in the fermenting vessel or vessels. He should occasionally inspect the whole of the premises for the same purpose, and state in his diary that he has done so.

(3) He must make a note in his diary of the condition of all the brewing vessels whenever he visits the brewery, i.e., whether they are empty or contain wort or grains, etc.

(4) He must ascertain the true condition of each vessel, etc., take each dip, sample and gravity himself and record the particulars in his diary and the brewing Book before leaving the premises.

(5) He must inspect the brewing books and copy therefrom into his diary the particulars of all entries made by the brewer subsequent to his previous inspection whether of notices to mash, to dissolve or to mix worts, or of materials or of worts collected or mixed.

(6) The dip and gravity of each vessel as entered by the brewer must be inserted in the diary, and immediately underneath these figures the dips and gravities of the relative vessels as found at the time of survey by the officer, A line in black ink must be drawn between the two accounts.

(7) Before taking a guage of the grains in the mash tun he must see that the grains are drained and level, and then take a sufficient number of dips to obtain the true average depth of the grains.

(8) The gauge thus obtained must be cast out and compared with the quantity entered by the brewer in the brewing book.

(9) The gravity of the wort must be ascertained by means of an approved saccharometer, after adding to or deducting from the gravity the equivalent proper to variations above or below the standard temperature to 60 degrees Fahrenheit, according to the purpose.

(10) The charge of duty on the worts must be calculated on the highest gauge and the highest gravity as stated in the brewer's entry or as found by the Officer after the entry of worts collected has been made.

(11) On the last day of each month the Officer will take up the brewing book and deliver it to the Collector, who will calculate the duty from the entries made therein, and subsequently send the book to the Distillery Expert.

(12) On every visit to the brewery the officer will enter on the last vacant line the date and hour of his inspection, and rule off the whole of the line, adding his initials thereto. A new brewing book must be left when the old one is taken away, and all pending notices, etc, must be transferred to the new book.

(13) The duty must be paid by the brewer not later than the 15th day of the month succeeding that in which the duty was charged.

(14) The gauging of collecting and fermenting vessels at breweries must be done by the dry method, according to the instructions given in paragraphs 169 to 182 of the "Technical Excise Manual."

  1. Saccharometers, etc.- (1) A correct saccharometer must be used and table for correcting apparent gravities according to the temperatures above or below 60 degrees Fahrenheit.

(2) A Standard instrument should be kept by the Collector, who should compare the Officer's instrument therewith once a month.

(3) In taking the temperature, should this fall between two divisions on the thermometer, the lower temperature is to be taken.

Blending, Bottling and Compounding.

  1. The following rules apply.- (1) Definition.- "Blending", "bottling" and "compounding" are defined in Rule I, (a), (b) (d) of the Rules passed by the Board under Section 90 of the Act.

(2) Rules. - Rules 34 to 43 of these Rules relate to the blending, bottling and compounding of potable foreign liquor for the purposes of sale.

(3) Fees. - The fees prescribed are stated in Rule 112.

(4) Licences. - The licences for compounding and blending is issued in Form 19 and for bottling in Form 20.

Instructions Relating to Cantonments

  1. Consent of Commanding Officer necessary to shops within 2 miles of cantonments.- Under Section 21 of the Act and Order No. (VIII of Government Notification No. 470-F., dated 15 January, 1919, no licence for the manufacture or sale of liquor shall be granted without the previous consent of the Commanding Officer within the limits, or within two miles of the limits, of any military cantonment.
  2. Assistance to be given to military authorities.- District officers and Excise Officials should bear in mind the importance of assisting the military authorities by all practicable means in their efforts to reduce the consumption of liquor, and more especially of country liquor, among the British troop in India. With this end in view, they should pay due attention to any representations which may be made by the local military authorities in respect of such matters.
  3. Military Canteen Tenants System.- Under the "Military Canteen Tenant System" a regiment or portion of a regiment makes a contract with a merchant, who is known as the "Tenant" of its Canteen, to sell various classes of stores, including foreign liquor.

[Contractors under this system are required to take out retail licences for the sale of liquor in Form No. 21 on payment of fee of Rs. 48/- per annum for regiments and Rs. 24/- per annum for smaller units."]

Denatured Spirit

  1. Definition.- As defined in Section 2 (5) (b) of the Act, denatured spirit is spirit to which denaturants prescribed by Rule under Section 90(3) have been added in the manner prescribed by Rules under the same section, or which is imported from other provinces in British India or from outside British India certified by the Excise Officer of the place of export as denatured spirit.
  2. Method of denaturation.- The Rules prescribing denaturants and the manner in which they are to be used for the manufacture of denatured spirit will be found in paragraphs 63 to 68 of Board's Notification No. 23-137-2, dated the 29th April, 1919.
  3. Instructions issued to the Chemical Examiner for Customs and Excise for the testing of the general denaturants.- The following instructions have been issued to the Chemical Examiner for Customs and Excise for the testing of the general denaturants :-

Specification for Light [Caoutchoucine]

(1) Nature. - By "caoutchoucine" is meant the liquid obtained by the dry distillation of vulcanised rubber. By "light caoutchoucine" is meant the liquid obtained by re-distilling "caoutchoucine" and collecting that portion which passes over at or below about 200°C.

(2) The specific gravity of light caoutchoucine. - The specific gravity, of light caoutchoucine at 60°F should lie between 0.835 and 0.860 referred to water as 1.000.

(3) Boiling Test. - For the purpose of this test, 100 c.c. of light caoutchoucine should be redistilled in the pyridine testing flash (see specification for pyridine bases below). Under those conditions not more than 15 c.c. of distillate should pass over at or below 100°C. whilst a total (including the foregoing) of at least 70 c.c. should pass over at or below 200°C.

(4) Absence of soluble constituents. - When 25 c.c. of light caoutchoucine are shaken with an equal volume of water in a stoppered graduated cylinder and due time is allowed for the liquids to separate again into two layers the light caoutchoucine should show no appreciable diminution in volume.

(5) Neutrality. - The aqueous layer obtained from test (4) should show no marked acidity or alkalinity when tested with both red and blue litmus papers.

(6) Limit of saturated hydrocarbons. - At least 70 percent of the light caoutchoucine should be soluble in concentrated sulphuric acid. For testing this 25 c.c. should be measured off into a tapped and stoppered separating cylinder of suitable capacity and sulphuric acid should be added, at first with great care and in very small quantities. After each addition of acid the cylinder should be shaken and cooled to avoid loss of volatile constituents. Sufficient acid must be used [usually about 50 c.c.] for the high coloured layer to become quite fluid so that it can separate readily from the upper layer of unattacked constituents. After a final thorough shaking and cooling the cylinder should be left for about three hours to effect complete separation of the two layers and the lower layer be then tapped off. The almost colourless upper layer should be again shaken with strong sulphuric acid until it appears free from soluble constituents (as judged by the colour imparted to the sulphuric acid) and separated as before after standing. It should finally measure not more than 7 c.cs. The acid used should be of specific gravity 1.84 and may be of commercial quality.

(7) Freedom from water. - Light caoutchoucine should not contain any appreciable amount of water. Any officer engaged in drawing samples for test should certify on the bottle that he has drawn the samples from the bottom of the containing vessel where the water; if present, will be found. For this purpose he should employ a syphon tube of which the shorter limb reaches to the floor of the containing vessel. He should also assure himself that the sample is collected in a bottle free of moisture.

Specification for Pyridine Bases.

Definition of "pyridine"-"Pyridine" proper is a single definite compound (C5H5N), boiling at about 116°C.

Laboratory tests. - 'Pyridine bases" are mixtures of pyridine with closely allied compounds, boiling at various temperatures.

(i) Colour-The colour must not be darker than that given by two cubic centimetres of deci-normal iodine solution dissolved in one litre of distilled water.

(ii) Miscibility with water - 20 c.c. of the pyridine bases should give a clear mixture with 40 c.c. of water or else a mixture only so slightly opalescent, after standing for five minutes, ordinary newspaper type is clearly visible through a layer 15 cm. deep.

(iii) Amount of water present. - From 20 c.c. of the pyridine bases mixed with 20 c.c. of caustic soda solution (density 1.4) at least 18.5 c.c. of the bases should separate, after having been repeatedly shaken together and allowed to stand.

(iv) Titration. - Dissolve 1 c.c. of the pyridine bases in 10 c.c. of distilled water. Titrate with normal sulphuric acid until a drop of the mixture gives a definite blue spot on Congored paper (the blue colour should at once disappear). At least 10 c.c. of the normal sulphuric acid should be required to produce this reaction. (To prepare the Congored paper dissolve one gram of Congored in one litre of distilled water. Soak filter paper in this and then dry).

(v) Cadmium chloride reaction. - Vigorously shake together 10 c.c. of solution of 1 c.c. of pyridine bases in 100 c.c. distilled water with 5 c.c. of a 5 per cent solution of dry fused cadmium chloride. A distinct crystalline precipitate should immediately result.

(vi) Boiling point. - Distil 100 c.c. of the pyridine bases in the manner described below. At least 50 c.c. should distil over at or under 140°C and a total of 90 c.c. at or under 160°C.

Method. - 100 c.c. of pyridine bases are placed in a short-necked copper flask of about 200 c.c. capacity. The flask is arranged on an asbestos card, which has a circular hole of 30 m.m. diameter cut in it. To the flask is attached a fractionating column (consisting of a tube 13 m.m. wide and 170 m.m. long provided with one bulb) or which the side tube (issuing 1 c.m. above the bulb) joins a Liebig's condenser, of which the cooled part is at least 400 m.m. long. A standard thermometer is placed in the head of the column so that its bulb occupies the centre of the bulb of the column.

The speed of distillation is adjusted to 5 c.c. per minute, the distillate being received in a graduated glass cylinder. At least 50 c.c. should distil over at or under 143° C. and 90 c.c. at or under 160° C. at a barometric pressure of 760 m.m. of [Hg],

If the barometer varies from 760 m.m. a correction of 1° C. for each 30 m.m. of variation should be applied (e.g., under 770 m.m. of pressure 50 c.c. of distillate should come over at or under 140.3° C. whilst under 750 m.m. the same amount of distillate should come over at 139.7° C).

  1. Instruction for the storage of denaturants and for their examination by the Chemical Examiner for Customs and Excise.- The Excise Officer in charge of the distillery or warehouse where denaturing is conducted is to observe the following instructions for the storage of denaturants, and for their examination by the Chemical Examiner for Customs and Excise.

(1) If the light caoutchoucine and pyridine bases [or any other substance, if clause (2) of Board's Rule 63 applies] intended to be used as denaturants are received in vessels locked and sealed by the Chemical Examiner for Customs and Excise to whom they had been first submitted by the licensee, and accompanied by the certificates from the Chemical Examiner required by Rule 63, they should be transferred at once into the proper vessels in the denaturing room, and when this has been done, the manholes shall be closed and sealed with the seal of the Excise Officer. Except for reasons to be recorded in writing these seals shall not be broken nor the manholes opened, until the vessels have been emptied or a fresh consignment of light caoutchoucine or pyridine, as the case may be, has to be put in.

(2) If the ingredients are received in vessels not bearing the seal of the Chemical Examiner for Customs and Excise or not accompanied by the necessary certificates from that Officer, the Excise Officer In Charge of the distillery or warehouse, as the case may be, shall draw 12 ounces of the contents from each receptacle, send these as samples for examination by the Chemical Examiner for Customs and Excise and keep the remainder in the receptacles carefully locked and sealed under his seal in the denaturing room but at some distance from the fixed vessels mentioned in Board's Rule 66. If the Chemical Examiner certifies the samples to satisfy the conditions required by Rule 63, the procedure laid down in (1) shall be followed the contents of the receptacles kept under the Excise Officer's seals being treated in the same manner as denaturants received in vessels bearing the Chemical Examiner's seal. If, on the other hand, the Chemical Examiner's report is unsatisfactory, the receptacles with the contents thereof, shall at once be removed from the distillery or warehouse.

  1. Instructions for the process of denaturing storage and issue of denatured sprit.- The following additional instruction shall be followed in connection with the process of denaturing and with the storage and issue of denatured spirit:-

(i) Accurate accounts shall be kept of all denaturing materials, all spirit received for denaturation and denatured and of all denatured spirits issued. Periodical stock shall be taken of all spirit; and if an increase over the book balance exceeding one percent, be found the matter shall forthwith be reported to the Commissioner, and the excess quantity shall be seized and kept under excise lock in a secured place pending receipt of his orders.

(ii) In calculating the quantity of caoutchoucine and pyridine to be added, every fraction of a gallon less than 0.1 is to be taken as 0.1, unless by the use of the measuring glass exact measurement is made.

(iii) Denatured spirit must on no account be kept in any room other than the denaturing room except during weighment of vessels containing denatured spirit for issue. At time of such weighing the door connecting the weighing room with the spirit store, if such a room adjoins, shall be locked; and no empty vessels, or vessels containing any substance other than denatured spirit, shall be in the weighing room.

(iv) When vessels containing denatured spirit are lying in the open, prior to removal from the distillery or ware-house, no empty vessels, or vessels containing any substance other than denatured spirit shall be allowed to be near those containing denatured spirit.

(v) Measures used in the denaturing room are on no account to be removed from it. No empty vessels other than the gallon measures are on any pretext to remain in the denaturing room.

(vi) Special care is to be taken to see that on no account either of the two denaturing agents poured into a vessel containing the other.

(vii) Vessels in which denatured spirit is issued from the distillery or warehouse must be numbered in a continuous series beginning on 1st April, each year a new number being given every time that a vessel is filled. The numbering series for vessel for denatured spirit should be distinct from that used for vessels containing country spirit.The words "Denatured spirit" which are to be painted on vessels for denatured spirit under paragraph 69(2) of Board's Notification No. 23-137-2, dated 29th April, 1919 are not to appear on any vessels not containing denatured spirit.

(viii) Stoppers of all vessels in which denatured spirit is issued must be securely sealed. Some empty space should be left in the vats for expansion of spirit; 0.2 gallon withdrawn from each cask and 0.5 gallon from every drum which has been completely filled will generally suffice.

  1. Error in denaturing operations.- If, any denatured spirit has been issued under paragraph 70 of the Board's notification, the report of the Chemical Examiner shows that an error in denaturing operation has occurred, a special report should be sent to the Commissioner of Excise giving all details of the procedure followed in denaturing and mentioning if blame attaches to the Excise Officers.
  2. Denatured spirit is foreign liquor.- Denatured spirit is included in the definition of "foreign liquor" contained in Order No. I of Government Notification No. 470 E, dated the 15th January, 1919, passed under Section 4 of the Act.
  3. Duty.- No duty is leviable on denatured spirit manufactured in British India. Denatured spirit imported from outside British India is liable to duty under the Indian Tariff Act at 7 ½ percent ad valorem for the purpose of determining the amount of duty to be levied on such spirit, its market value shall be fixed by the Commissioner, to whom every case of import of such spirit shall be reported by the Collector.
  4. Limit of retail sale.- The limit of retail sale is stated in paragraph 1 of Board's Notification No. 23-137-1, dated the 29th April, 1919. By paragraph 71 (1) of the Board's Notification No. 23-137-1, of the same date sixty gallons are prescribed as the maximum limit.
  5. Fees for sale and possession in excess.- The fees payable for sale and possession in excess of the retail limit are stated in paragraph 116 of Notification No. 23-137-2, dated the 29th April, 1919 the licenses will be issued in Form No. 22 (For wholesale vend), in Form No. 23 (for retail vend) and in Form No. 24 (for possession in excess of limit of retail sale) Licenses to denatured spirit will be issued without fee, and in Form No. 25.
  6. Import and export.- Rules 9 and 16 of Government Notification No. 471. F., dated the 15th January 1919 and Rule 69 of Board's Notification No. 23-137-2, dated the 29th April 1919 regulate imports, exports and transports of denatured spirit. Passes for import will be issued in Form No. 47. When issuing an import pass, the Collector shall at the same time send copies there on in duplicate to the Collector of the district from which the denatured sprit is, to be brought. Passes for export will be issued in Form No. 50. When issuing an export pass the Collector shall at the same time send a copy thereof to the Collector of the importing district in British India or to the proper authority of the importing Native State of foreign territory.
  7. Passes for transport in excess of the limit for retail sale.- Passes for transport in excess of the limit of retail sale, will be issued only to holder of licenses in Forms 22, 23 and 24 and only for transmission to the licensed premises of such persons from a distillery or warehouse or from the premises of some licensed wholesale vendor such passes will be issued in Form No. 47 by the Collector of the district in which the licence in Forms 22, 23 or 24 was issued. When issuing the pass in Form 47, the Collector will at the same time send a copy thereof for record to the Office-ln-Charge of the distillery of the warehouse or to the person in charge of the place of wholesale supply from which the denatured spirit is to be brought.
  8. Use of special denaturants.- The use of special denaturants will be allowed by the Board only when it is proved to its satisfaction that such concession is necessary for particular arts and manufacture, for which the use of caoutchoucine and pyridine bases would be objectionable. Applications for such concession received by the Collector should be forwarded through the Commissioner of Excise to the Chemical Examiner for Customs and Excise, who will report as to the validity of the alleged objections to the use of the general denaturants. On receipt of this report the Commissioner will send up the papers to the Board. Only one method of special denaturations will be sanctioned for any particular manufacturing process, unless it can be shown that there is a sufficient reason for according sanction to alternative methods. Each such application will be death with by the Board on its own merits, and the privilege if allowed must be regarded as a personal one, entailing personal obligations on the person or persons to whom it is granted.

(ii) Registers should be maintained both in the Collector's office and in that of the Commissioner, or firms and premises, for or in which special method of denaturation is sanctioned, of the purpose for which the specially denatured spirit is required of the quantity likely to be required in the course of a year and of the special denaturing agents sanctioned in each case.

(iii) A register should be kept at the premises where such denaturation is sanctioned showing the amount of spirit used daily, the purpose for which it is employed; and verification where necessary of the quantities of products made should be provided for.

(iv) Special denatured spirit cannot be removed from the manufacturers' premises except under a special permission obtained from the Collector.

(v) When locally manufactured spirit is required for use in any particular industry or industries, the limit of 50 O.P. prescribed in Board's Rule 64 as the minimum strength at which such spirit can be denatured may be relaxed under adequate safeguards in each case.

  1. Penalty for rendering denatured spirit fit for human consumption.- Any attempt to tender denatured spirit fit for human consumption is punishable under Section 49 of the Act.
  2. Government rules for imported denatured spirit.- Rules for rendering spirit imported by sea into the province unfit for human consumption and rules for admitting spirit imported by sea which is said to have been rendered unfit for human consumption have been framed by Government under Section 155 of the Sea Customs Act in Notification No. 748, S.R, dated 8th December, 1910 (pages 59-61) of the Rules and notifications under the Sea Customs Act, corrected up to the 31st, December, 1915).

Instructions Relating to the Import and Export of Liquor by Sea

  1. Imported liquor manufactured in India to be placed in the Customs house.- All liquor manufactured in British India and imported into Bihar and Orissa by sea whether duty-paid or under bond, shall be landed under Customs green boat-note and placed in the Customs house, warehouse, remaining in the custody of the Collector of Customs until the importer, owner or agent applies for its removal into a warehouse appointed by the Chief Customs authority under Section 148 of the Sea Customs Act.
  2. Application for removal to excise warehouse.- Application for removal shall be made in the usual bill-of-entry form supported by the bill-of-lading or delivery order. The bills-of-entry will be made "for removal into the excise warehouse" and the Officer-in-Charge of the excise warehouse will give the Customs Officer a receipt in full for the number of casks or other vessels received.
  3. To be tested and gauged.- As soon as possible after the spirit has been received in the excise warehouses, it will be tested and gauged by the Officer In-Charge of the warehouse and, in the case of spirit landed under bond, the result will be communicated to the officer holding the bond.
  4. Levy of excise duty.- Excise duty shall be levied by the Collector on all such liquor landed under bond at the time of its removal from the excise warehouse subject to a wastage allowance similar to that laid down in Section 116 of the Sea Customs Act.
  5. Levy of differential duty.- In the case of duty-paid liquor manufactured in India, if the excise duty at the port from which the liquor is dispatched is lower than the duty chargeable at the port of importation the differential duty under Section 151 of the Sea Customs Act will be levied by the Collector.
  6. Landing charges to be paid by importers.- All charges incurred in the landing and removal of the spirit must be paid by importer, owner or agent to the Collector of Customs, failing which the amount will be levied by him under Section 119 of the Sea Customs Act, and no portion of the spirit shall be removed from the excise warehouse, until a no demand certificate has been received by the Collector.
  7. Charges on account of rent to be paid by importer.- All charges on account of rent, cooperage, storing, removing etc., incurred after such spirit has been received into the excise warehouse must be paid by the importer, owner or agent as the case may be, to the Collector before the Spirit is removed from the excise warehouse at such rates as may from time to time be fixed by the Board.
  8. Rent etc. how to be charged.- After the fourth day rent shall be charged on the amount stored in the excise warehouse at the rate of 19 Paise per day per pipe or puncheon; 3 annas [19 Paise] per day for every hundred imperial gallons when imported in drums, bottles or other vessels; ½ annas [3 Paise] per day per hogshed and one anna [6 Paise] per day per quarter cask. In case where the importers, owners, or agents do not make their own arrangements for cooperage, storage and removal of the spirit, the charges shall be-

for cooperage 8 annas [50 Paise] per cask; for storage and removal. If imported in cask, one anna [6 Paise] per cask, if imported in drums, casks or other vessels, half anna (3 Paise] per package.

  1. Importation by sea of liquor under bond.- Liquor consigned by sea from any customs port under bond for the payment of excise duty under Section 148 of the Sea Customs Act, VIII of 1878, is charged at the port of importation with excise duty at the ordinary rate to which liquor of the like kind and strength is liable at such port, provided that the Chief Customs Authority may authorize the import of such spirit without the payment of that duty at the port of importation, when the spirit is to be delivered into a warehouse appointed in this behalf, and the excise duty thereon is to be paid on the removal of the spirit from the warehouse so appointed. Differential duty is to be levied in certain cases under Section 151 of Act VIII of 1878, as subsequently amended.
  2. Board's Rules governing.- Liquor imported by sea, which has not been manufactured in British India, is dealt with under rules prescribed by the Board under Section 100 of the Sea Customs Act (VIII of 1878). These Rules will be found in the "Board's Rules and notifications under the Sea Customs Act" (corrected upto the 31st December, 1915) and deals with the subjects mentioned below :-

(1) Operations on liquor in a warehouse,

(2) Raking and vatting

(3) The blending of liquor in bond the reduction of the strengths of spirit by water and flavouring of spirits.

(4) Bottling.

(5) Miscellaneous.

  1. Board's Rules governing exportation of spirit under bond.- The exportation of spirit under bond for excise duty is governed by Rules prescribed by the Board under Section 144 of the Sea Custom Act in notification dated 31st March 1879 (pages 56-59 of the Rules) and notification under the Sea Customs Act, (corrected upto the 31st December, 1915).

CHAPTER V.

Country Spirit General Rules and Instructions.

  1. Definition.- "Country spirit" is defined in Order No. 1 of Government Notification No. 470-F., of 15 January, 1919 published under Section 4, Act II of 1915.
  2. Duty.- The rates of duty levied are prescribed in Order No. IX of the same notification.
  3. Import, export and transport.- The import of country spirit is governed by Rule 20 of the Government rules under Section 89 of the Act (Notification No. 471 -F, dated the 15 January, 1919), the export by Rule 21 and the transport by Rule 22.

The transport of country spirit under certain circumstance is prohibited by Order No. VI of the Government Notification No. 470-F., dated 15th January, 1919, made under Section 11 (b) of the Act.

  1. Limit of detail sale.- The limits of detail sale are specified in paragraph 1 of Notification No. 23-137-1 dated the 29th April, 1919, issued by the Board under Section 5 of the Act.
  2. Retail vend fees.- The fees payable for retail vend of country spirit are regulated by Rules 100 and 101 of the Rules passed by the Board under Section 90 of the Act (Notification No. 23-137-2, dated 29th April, 1919).

Licenses for retail vend are issued in Form No. 26.

  1. Strengths, maximum and minimum price.- The strength, maximum and minimum prices at which country spirit is to be sold in certain areas are prescribed in Rules 164 and 165 of the same Rules.
  2. Distilleries and warehouses.- The licensing and regulation of distilleries are governed by Board's Rules 2 to 27 under the same notification, the issue of spirit from distilleries by Rules 28 to 33 and warehouses for country spirit by Rules 44 to 62.
  3. Systems of supply.- There are two systems in Bihar and Orissa, whereby retail vendors are supplied with country spirit:-
  4. The contract supply system.
  5. The outstill system.

The Contract Supply System

217A. Description. - By this method a monopoly of the supply of country spirit in any specified area or areas is granted under a contract, the contractor selling spirit subject to the rate or rates of excise duty in force within such areas, to licensed vendors only at a fixed wholesale rate, which is known as the cost price. This whole-sale rate is determined by tender, and it is desirable to have one uniform rate for all the warehouses in a contract area. The spirit is supplied from private distilleries which may be situated either within or outside the Province and also from private stills set up in Government premises. In the former case, the spirit is conveyed to, and stored in warehouses built either by Government or by the contractor, and generally situated at district or sub-divisional headquarters, within the area to be supplied. Each warehouse is in charge of a Government Officer and is guarded, when necessary, by Government. All operations in the warehouse should ordinarily be performed by the contractor's servant's but if so desired by the contractor, may, in the case of small warehouses, be entrusted at the contractor's risk, to the Government Officer-in-Charge aided by the Contractor's menial servants. [The spirit is conveyed from the distillery to the warehouse, and duty is levied as it leaves the distillery].

[x x x]

[218. "fufonk vkeaf=r fd;k tkuk& tc Hkh u;s Bsds dh cankscLrh djuh gks vk;qDr mRikn }kjk fdlh orZeku Bsds dh vof/k dh lekfIr ds 3 ekg iwoZ lwpuk izdkf'kr dh tk;sxh ftlesa vkiwfrZ {ks=] visf{kr efnjk dh ek=k] izdkj ,ao xq.koRrk rFkk ftu HkakMkxkj esa vkiwfrZ dh tk;sxh mu HkaMkxkjksa] vU; oSlh vis{kkvksa vkSj 'kRrksa rFkk fooj.kkas dk mYys[k jgsxk tSlk fd vko';d le>k tk,A mDr lwpuk esa ns'kh 'kjkc dh vkiwfrZ ds bPNqd O;fDr;ksa ls fufonk izkIr djus dh frfFk fufnZ"V dh tk;sxh tks u;s Bsdk ds izkjEHk gksus dh frfFk ls 3 ekg iwoZ ls vf/kd dh ugha gksxhA"

i"kZn dks vuq'kalkvksa dk izLrqr fd;k tkuk& fufonk dh izkfIr ds ckn vk;qDr mRikn i"kZn ds vuqeksnukFkZ viuh vuq'kalk,a izLrqr djsaxsA]"

  1. Considerations for accepting tenders.- In dealing with the tenders submitted, due consideration will be shown to the claims of existing contractors and to the rates quoted by different parties also to the capacity of the parties to carry out the terms of the contract satisfactorily, but large monopolies will be discouraged and the object aimed at will be the establishment of a number of moderately sized distilleries working in separate interests, rather than a few large concerns, even though the latter might offer a lower rate. The Board will not be bound to accept the lowest or any tender.
  2. [x x x x x]
  3. Plant for storage and issue.- It will be the duty of the contractor to make suitable arrangement for the storage and issue of liquor from the several warehouses within the area of his contract. Such storage and issue casks or vats, pipes, pumps and other appliances necessary for the proper storage and issue of spirit shall be supplied by him as may be ordered by the Commissioner. In case there be any such appliances in the warehouse, belonging to the previous contractor the incoming contractor will be required to take them over at a valuation which may be settled between them, or in case of difference of opinion between them as regards the price at a valuation to be fixed by the Collector.

221A. (1) Every vat or casks in which spirit is kept in a distillery or warehouse should be gauged by the wet method; wash backs may be gauged by the dry method. The gauging should be done and the tables prepared, in accordance with instructions contained in Chapter IX of the Technical Excise Manual; the frustra should, however, be of 5 inches (instead of 10 inches), all vats up to 80 inches in height, and the top frustrum, even if it is less than 1 inch in height, should be gauged separately from the 5 inch frustrum below. Vats of capacity less than 100 gallons, and casks placed on end for use as vats, of whatever size, should be gauged with frustra of 2 inches only. Water should be withdrawn from the different frustra up to the nearest tenth of a gallon when gauging vats having capacities of 100 gallons or more. With smaller vats withdrawal of water should be upto the nearest twentieth of a gallon. The tables of the latter class of vats should be calculated to 2 places of decimals. In posting Register 84 after an actual transaction, the bulk gallons should be entered up to 2 places of decimals, but the L.P. equivalent up to one, place only the 1st figure of decimals being increased by 1, if the 2nd figure is 5 or more.

(2) The dipping place should be at that part of the vessel where the depth of the liquid is the greatest. This should naturally be near the discharge cock.

(3) Check dips referred to in paragraph 159 of the Technical Manual are to be taken in the following manner. When the vessel is dipped the depth of liquid at each dip-hole is to be ascertained to the nearest tenth of an inch and noted under the dimensions in the gauging and Tabulation Register. If the liquid falls below the nearest tenth, the minus sign must be affixed to the depths and if above it the plus sign. (Thus "2.8 plus" stands for readings between 2.80 and 2.85 and "2.8-" for reading between 2.75 and 2.80). These check dipping places are to afford means of discovering whether the position of the vessel has been altered so as to make the gauge at the ordinary dip-hole incorrect.

(4) The gauging should be done by the Officer-in-Charge of the distillery or warehouse under the supervision of the Superintendent or Inspector of Excise in the presence of the spirit contractor or his representative. The date of gauging and the names of persons who gauged should be entered at the top of the Table of dimensions prepared for the vat or cask. No tabulation of contents is to be used until the gauging has been checked and the tables examined and signed by the Superintendent of Excise.

(5) Copies of the table of dimensions and of the detailed gauging tables of all vats or casks should be kept, in the office of the Superintendent of Excise and Salt in a guard file provided with an index.

(6) The dipping places and dips of all vessels should be checked from time to time to detect if there have been any alterations in the position of the vats; and the dates of such examination should be noted in the Gauging and Tabulation Register. Whenever any displacement is noticed, and in any case, at the end of every 2 years, every vat should be regauged and fresh tables prepared; one half of the vessels in each year would usually be the most convenient arrangement.

221B. The rule in paragraph 18 of the Board's Notification No. 23-137-2., dated the 29th April, 1919 prohibiting the use of fire or naked lights within the distillery should be rigidly enforced; and no smoking should be allowed in rooms in which spirit is handled. Repairs in the still or in any pipe-connections requiring the use of blow-lamps should, whenever this is practicable, be undertaken only in the workshop; when this is not practicable and the repairs have to be done on the still in position, the still and all connections must be thoroughly emptied of all spirit and vapour.

Hurricane lanterns fall within the category of naked lights and should not be allowed only electric lights or electric torches should be permitted. The distiller should provide the Officer-in-Charge with electric torch lights for his use in the course of night patrol or for turning the receiver cock at night, if necessary.

  1. Establishment.- The contractor will also be required to keep such establishment as may be deemed necessary by the Commissioner, for the storage, reduction and issue of spirit.
  2. The source of water supply at each warehouse will be provided and maintained at the expense of the contractor, who will also be responsible for the conveyance of water to the warehouse for purpose of reduction, and if the water requires to be filtered, or otherwise purified before admixture with spirit the necessary arrangements must be made by him.
  3. Stock on expiry of contract.- On the expiry of the term of the contract, the incoming contractor, if so ordered by the Commissioner or Collector, will be required to take over the stock of spirit in the warehouse belonging to the outgoing contractor up to any quantity not exceeding the probable issue for the month, at the outgoer's contract, rate for such warehouse or, if this is not accepted by the incoming contractor, at the rate fixed by the Commissioner. If there be any quantity exceeding the probable issue for one month the outgoing contractor will be bound to take back such surplus spirit at his own risk unless he can arrange for its disposal with the incoming contractor.
  4. Contractor bound by Board's instructions.- The contractor will be bound to abide by such further instructions as may be prescribed from time to time by the Board or the Commissioner for the management of spirit warehouses.
  5. Opening of warehouses by wholesale vendors.- If the Commissioner considers it necessary he can permit the opening of warehouses for the supply of spirit to retail vendors by wholesale licensed vendors. Such persons shall take their supply of spirit from such bounded warehouses as the Commissioner may fix, after payment of duty. They will supply retail vendors with spirit at such rate as the Commissioner may specify.
  6. License Forms.- The person whose tender is accepted will be required to take out a separate licence, issued in Form 27 which will be granted by the Collector in each district to which his contract for the wholesale supply of country spirit extends also a licence to manufacture in the distillery if situated in this Province (issued in Form 28 or 29).

Bond for transport or import. - It is also necessary that he should execute a bond for the transport or import of spirit. In the case of import the bond will be executed in favour of the Chief Revenue Officer of the district of the Province from which spirit is imported. In the case of transport, it will be executed in Form 158 in favour of the Collector who issues the transport passes. If, however, the contract is for the supply to several districts one general bond executed on behalf of-the Collector of the district in which the chief distillery or warehouse of the contractor is situated will be sufficient. The sum for which the bond is taken should be equal to the amount of duty on the largest quantity of spirit likely to be in transit at any one time during the period of the contract.

If the contractor has another contract for the supply of country spirit to another Province, he shall execute a separate bond for this in favour of the Collector or of the district in which his distillery is situated. Care should be taken that the quantity of spirit in transit for transport or export is never such that the duty on it exceeds the sums specified in the bonds.

  1. Deposit of bond.- By the terms of his licence the contractor will be required to deposit a certain sum, or to execute a bond in Form 159 pledging all plant employed in manufacture of spirit in the distillery and when the distillery is a private one belonging to him, such distillery buildings also, to such amount as shall be determined by the Board as security for the performance of his contract and the payment of all sums due to Government. Such bonds are chargeable with the stamp duty prescribed in Article 15, Schedule I of the Indian Stamp Act, 1899.
  2. Minimum quantity of spirit required.- It is necessary that a certain minimum amount of spirit, as fixed by the Commissioner, should be kept at every warehouse. If the stock falls short of prescribed minimum, the licensee shall, within a time fixed by the Collector, make up to stock to the minimum. If he fails to do so, the Collector may make up the supply from any source he thinks fit. The excess cost of such supply including the cost of transit, over the cost price of spirit issued from the warehouse, together with a penalty that may extend to the amount of duty on the spirit demanded by the Collector but not supplied, together with compensation for any loss that may fall on Government in consequence of the deficiency may be recovered from the deposit of the licensee.
  3. Successor bound to purchase plant in warehouses from ex-licensee.- Should the licence not be renewed at the end of the period of contract, the licensee will make over to the succeeding licensee all plant used at the warehouses for the supply, storage, handling and issue of spirit at a valuation to be settled between them, or, if they are unable to agree at a valuation fixed by the Collector, and the succeeding licensee shall be compelled to accept such plant at such valuation.
  4. Disposal of private warehouse by ex-licensee.- Should the licence not be renewed and should the licensee have built any warehouse at his own cost for the supply of spirit within the contract area he will make over such buildings to the succeeding licensee at a valuation agreed to between him and his successor, or if they do not agree, at such valuation as may be fixed by the Commissioner of Excise.
  5. Excise Commissioner empowered to purchase distillery at expiration of contract.- Should the licence to manufacture at the distillery not be renewed the Excise Commissioner shall be at liberty to purchase and take over from the ex-licensee the existing distillery buildings together with the lands on which they stand, and all plant thereon at a valuation to be fixed by two valuers, one to be appointed by each party.
  6. Disposal of plant in Government distillery on expiry of contract.- A licensee distilling in Government premises, whose contract is not renewed at the expiration of its terms is entitled to sell to his successor all his plant used in such premises and receive from him compensation for all alteration and additions to buildings or improvement of the water-supply. If they are unable to agree, the valuation shall be fixed by the Collector.
  7. Payment of rent and municipal taxes of Government distilleries and warehouses.- In the case of licensees distilling in government premises such rent as may be fixed by the Public Works Department will be charged for the use of such premises including officers quarters. As regards Municipal taxes the tax on holdings, i.e. the general Municipal tax, will be paid by Government, and all additional taxes whether described as a tax, fee or rate will be paid by the occupier.

Instructions with regard to warehouses under the Contract supply system

  1. Procedure on receipt of spirit.- On the arrival of a consignment of spirit at a warehouse, it should be immediately, examined, measured and tested by the Superintendent of Excise, Sub-divisional Officer, Sub-Deputy Collector or other officer duly empowered in this behalf by the Collector in writing. The key of a warehouse should be kept by an officer not below the rank of Inspector or an Officer-in-Charge of the distillery, and the liquor should be reduced and issued in his presence. In an outlying warehouse the Officer-in-Charge may issue liquor and the testing and reducing must be done by him or under his supervision.
  2. Procedure for wastage caused by theft, etc.- Where a wastage, caused by or apparently caused by theft or unusual accident, occurs, the warehouse officer will be responsible for at once informing the Superintendent of Excise and Salt by wire of the circumstances and obtaining all possible evidence bearing on the case. He should also send a copy of his report to the nearest Government Railway Police Officer in case the consignment arrived by rail, otherwise, to the nearest Thana.
  3. Procedure for spirit to be distributed to outlying warehouses.- When spirit is despatched in one consignment to a railway station for distribution to outlying warehouse, separate passes should be made out for each such warehouse, and after taking delivery at the railway station, the contractor's agent should despatch the casks covered by each pass to their respective destinations provided that, if any cask appears to have become leaky or unsound in transit, he may deposit it in the nearest warehouse after having the condition of the cask entered on the railway receipt.
  4. What Office.- ln-Charge-A district or sub-divisional warehouse will be in general charge of the Superintendent of Excise and Sub-divisional Officer, respectively, but the Collector may entrust the immediate executive charge to any other officer whom he may specially empower for this purpose.
  5. The warehouse gate should be provided with double locks. The key for one of the locks should be kept by the warehouse officer as laid down in Rule 49 of the Board's Notification No. 23-137-2, dated the 29th April, 1919 and that for the other should be kept by the contractor's clerk. The keys of locks used for securing the opening of vats should be kept in the personal custody of the contractors clerk who shall be responsible for keeping the vats properly locked up both before and after the operations in them are performed. The clerk shall be bound to remove the locks when required by the Officer-in-Charge to allow free inspection.
  6. Duplicate keys of locks other than Chubb's of which are warehouse officer has the original keys should be kept in the custody of the Excise Superintendent.
  7. The Rule in paragraph 5.- A of the Board's Notification No. 23-137-2, dated the 29th April, 1919 prohibiting the use of fire or naked lights within the warehouse should be rigidly enforced, and no smoking should be permitted. There should ordinarily be no occasion for use of artificial lights within the warehouse if the working hours are properly fixed under Rule 53 of the Board's Notification, but if for any special reason, this becomes absolutely necessary electric lights or electric torches should alone be permitted. Hurricane lanterns fall within the category of naked lights and cannot be allowed. Sealing has to be done in the office or verandah of the warehouse.
  8. Storage of blended liquor, when excessive.- In case of accumulation of a large quantity of blended liquor the bulk of it should be kept in the stores-room and issued according to requirement.
  9. Surprise visits.- The Superintendent of Excise or other Superior Officer should occasionally pay surprise visits to the warehouse whilst issue is going on and satisfy himself regarding the actual strength of the liquor being issued to vendors.
  10. Water.- In reducing the strength of spirits care should be taken that the water used for the purpose is good and clear and that the spirit is not rendered turbid or in any way discoloured by the operation.

Water tanks in use in the warehouses must be thoroughly cleaned at least once every fortnight; the contractor's clerk will be held responsible for getting, this done. A history ticket should be maintained to show the dates of cleaning, and the entries in it are to be signed by the clerk as well as by the warehouse Officer.

  1. Treatment of casks etc.- Any cask, vat or other receptacle, containing spirit reduced to a fixed low strength for issue to vendors must be completely emptied before a fresh supply is put in, and wastage on one reduction or blending operations should be calculated and entered before another operation is commenced.

For this purpose the spirit contractors must provide duplicate vats for alternate reduction and issue of each strength. In an old warehouse, where there is no room to set up duplicate vessels for any particular issue strength, the Office-ln-Charge should see that whenever the balance of reduced spirit of such strength falls short of the estimated demand of the next issue day it is blended with O.P. spirit and reduced again to issuable strength so that 48 hour's time is allowed to elapse before the mixture is gauged and proved for issue.

  1. Instructions for blending and issue.- The following instructions are issued for the blending and reducing of spirits in warehouses (vide Rule 54) of the Board's Rules, under Section 90 of the Act).

(1) Blending - By "blending" the mixing of spirit with other spirits, and by "reducing" the mixing of spirits with water, is to be understood.

(2) Blending and reducing - When spirits are "blended" and then "reduced", the operation must in no case be considered as one. In blending operations the Officer must see that the spirits are thoroughly mixed, and after sufficient time has elapsed gauge and prove them, any wastage being entered in columns 18 and 19 of Register No. 84. In reducing operations, after addition of the necessary quantity of water, the whole must be thoroughly mixed, allowed to rest and again gauged and proved, any wastage then arising being shown in column 18 alluded to above.

(3) Gauging and proving - Gauging and proving of spirits, after either blending or reduction, should generally be performed the day following the operation, unless it be a Sunday; but when strong over-proof liquor is reduced to issuable strength 48 hours should, wherever practicable, be allowed to elapse before the gauge and proof are taken. In cases of emergency the above rule may be relaxed but gauge and proof shall in no case be taken until after the lapse of two hours.

(3A) Reduction of spirit should be carried on in the cool hours of the morning; and for this purpose water should be got ready in the tank by the evening of the day previous to that of reduction.The hour at which water begins to be put in, as well as that at which the addition of water is completed, should both be noted in Register 84.

(4) Use of testing instruments - To ensure uniformity in the use of testing instruments, both the thermometer and the hydrometer should be in the liquor when the readings are taken. When the mercury comes to rest between two divisions of the thermometer, the higher one is to be taken.The division of the stem of the hydrometer immediately beneath the surface of the liquor is invariably to be taken.

(5) Account instructions. - Officer-in-Charge should take immediate account of all spirits received in casks and credit their books and the quantity so found both in gross and L.R gallons. As some wastage will necessarily result by shrinkage in bulk of liquor, when casks are vatted into vessels already containing liquor, the resulting mixture should be treated as a blend and the wastage shown as blending wastage.

(6) Every Officer-in-Charge of a distillery or warehouse will be guided by the "Tables for Conducting Reduction and Blending Operations" issued from the Central Excise Laboratory, which contain full instructions for making the necessary calculations.

(7) Gauging and proving are required in the following cases ;-

(i) In a receiver, before spirits are passed into the warehouse;

(ii) In a vat, before spirits are added to spirits already contained therein and also after addition and also when spirits are reduced with Water. In all cases the whole contents of the vat must be well mixed before proof;

(iii) In a vat from which issues have been made, at the close of the operations of the day, to check the total obtained by adding up the quantities entered in the permits;

(iv) Whenever other circumstances render it necessary or advisable to do so.

Note. - No cask or vat in which spirit is stored is to be allowed to remain ungauged and unproved for a longer period than a fortnight.

  1. Grogging.- The following instructions are issued with regard to grogging operations at liquor warehouse. The object is to prevent the possibility of weak liquor being improperly obtained from empty casks which have contained liquor-

(1) All casks should be emptied as completely as possible.

(2) Before being returned from the warehouse they should be "grogged" with water, into each cask four gallons of water should be put and, after being securely bunged down, the cask should be well-rolled, so as to bring the water in contact with the whole of the internal surface. It should then be allowed to lie for at least two hours in one position, should then be again rolled and then placed in such a position for another period of two hours as to expose another portion or surface to the action of the water. This should be repeated at least three times to that the whole of the surface may have been subjected to the action of the water for two hours. The weak liquor so obtained, which will, when the original liquor was 40° over proof, probably be found to be about 80° under proof, should be shown in Register 86, and should be utilized in reduction of strong spirit.

(3) Until the operation is completed, the casks should be kept under lock and key.

(4) A note should be kept of the number of casks emptied and grogged in Register No. 87.

Inspecting Officers should see that these provisions are properly carried out, and specially, report any case in which they have been disregarded.

  1. Cleansing of vessels.- The following instructions are issued with regard to the proper cleansing of vessels in warehouses and to the destruction of dirty or discoloured liquor:-

(1) All reduction and issue vessels should be frequently and thoroughly cleansed, and whenever this is done a note to that effect should be made in the "Remarks" column of the proper Vat Register. The warehouse Officer must call the attention of the Sub-divisional Officer or the Superintendent of Excise to any neglect on the part of the contractors, agents in this matter, making a note at the same time in the "Remarks" column of the Vat Register. Inspecting Officers should see that these instructions are carefully carried out.

(2) Every Inspecting Officer should make a point of examining samples of spirit from each storage, reduction and issue vessels after having the contents thoroughly stirred. Any spirit which, in the opinion of such officer is too dirty or discoloured for issue should be kept apart under seal, after a sample has been taken for transmission to the Chemical Examiner for Customs and Excise. Similar action should be taken by the warehouse Officer whenever he finds that the spirit in any vessels is too dirty or discoloured for issue and the fact reported on the same day to the Sub-divisional Officer or the Superintendent of Excise for orders.

(3) When any spirit has been thus kept apart under the orders of any officer other than the Superintendent of Excise, the warehouse officer must report the fact on the same day of the Superintendent of Excise. That Officer should give immediate information in ail cases to the contractors and they should be asked whether the spirit should be returned for distillation at their expense or destroyed. If It is to be destroyed, the spirit must be gauged and proved before destruction, to make sure that none has been abstracted, and the Superintendent of Excise must personally see the spirit poured on the ground and certify in the warehouse registers that he has done so.

(4) Failure on the part of a warehouse Officer to call attention to dirty spirit will be regarded as a serious neglect of duty rendering the Officer liable to severe punishment.

  1. Distillery area.- The limits of a distillery area are defined by notifications published by the Board, and any alteration of those limits requires, a fresh notification. A list of the Gazette Notifications in which the distillery areas are fixed is given in this volume. Within a distillery area no country spirits; except such as are manufactured at a specified distillery, may be introduced or sold without a special pass from the Collector, and no stills shall be constructed and worked nor shall country spirit be manufactured except in the specified distillery.

The Payment of Duty

  1. Ordinary system.- The duty shall ordinarily be paid into the district or sub-divisional treasury and, on production of the treasury challans showing the payment, the Superintendent of Excise at headquarters or the Sub-divisional Officer at a sub-division or the Officer-in-Charge of a distillery, if he has been specially authorized by the Collector shall grant a pass for the quantity and description of spirit upon which duty has been paid.

[251. Procedure for retail vendor. - A retail vendor before taking out country spirit from warehouse must first pay into the district or sub-divisional treasury the duty and cost price of the spirit which he wishes to remove. If the contractor so desires, the cost of price of the spirit shall be paid by a retail vendor in cash or in Bank Draft direct to the contractor. He will present the treasury receipt or the receipt obtained from the contractor in case of direct payment of the cost price of spirit along with the treasury challan of duty to the Officer-in-Charge of the warehouse who will issue a pass for the spirit required in Form No. 51."]

  1. Post Office system.- In the case of distilleries or warehouses situated at a distance from a district or sub-divisional treasury the retail vendor, if he has no balance in a personal ledger account, will fill in a postal money order form showing the total amount to be credited into the treasury or sub-treasury on account of the duty and cost price of the quantity of liquor he requires and will produce the form before the Officer-in-Charge of the warehouse. That officer will note on the special form of coupon for the remittance of Excise revenue separately, the amount of duty and cost price with the name of the shop, sign the coupon and return the from to the vendor to be posted. After the money has been credited into the Post Office, the vendor will produce the postal receipt before the Officer-in-Charge and the latter will issue the necessary pass and the liquor covered by it. A extract from Register No. 68 relating to each issue will then be sent to the district excise office, and the district excise office will verify each such extract with the amount received by money order, and enter it in the challan register (Form 106).

The Outstill System

  1. Description.- By this system a certain number of stills for the manufacture of country spirit are allowed within a certain area. The holder of an outstill licence pays a certain sum per mensemfor manufacturing country spirit in his outstill and selling it by retail on his premises. No attempt is made to regulate the strengths or the prices at which spirit is manufactured or sold.

The system is one adapted to areas remote from a distillery, to regions which are jungly, thinly populated or inaccessible, to tracts liable to inundation and to parts of the country where special facilities exists for illicit distillation and where excise control is difficult.

  1. Licence and settlement.- The licence is issued in Form 30. It is annually settled by auction and the holder is, unless specially authorised by the Collector in exceptional cases, permitted to work on still only.
  2. Area of supply.- No definite area is fixed within which each outstill has the monopoly of supply of country spirit, but the number and situation of outstill must be regulated according to the rules passed by Government for the location of shops, so that one outstill will not injuriously affect the sales of another outstill. Five miles may be taken roughly as the minimum distance of one outstill from another.
  3. Outstill near distillery area.- The distance of an outstill from a distillery are is regulated by Rule 50 of the Government rules, under Section 89 of the Act, and the grant of outstill licence to holders of distillery shop licenses by Rule 54 and 55 of the same Rules
  4. Regulation of fees when outstill situated near distillery areas.- When outstills are situated near distillery areas, an endeavour should be made to regulate the monthly fees so that the actual tax on the outstill spirits will equalize as nearly as possible the taxation on country spirit in the neighbouring distillery shops.
  5. Capacity of stills how fixed.- Stills should be of metal and the capacity must be cut or engraved on every still. The capacity should be fixed in consideration of the quantity of raw materials used for manufacture of spirit. Ordinarily a still of the capacity of 50 gallons, measured up to its brim, is charged with about 45 gallons of wash containing one maund of mahua for a single distillation and it can be used for four such distillation daily. If, therefore, the quantity of materials used daily is estimated to be four maunds, the capacity should be fixed as 60 gallons. For quantities higher or lower than this the capacity should be increased or decreased proportionately. If an outstill holder wished to alter the capacity of his still he must obtain the previous sanction of the Superintendent of Excise, which should be given only if there is reasonable ground of departure from the above rule of calculation.

In cases where the consumption of an outstill is too small to justify the use of a costly metal still, the licensee may be permitted to set up an earthen still, provided he keeps it clean.

  1. Branch shops.- It is undesirable that branch shops should be opened to receive their supplies from any outstill especially when these shops are situated at any considerable distance. It may be advisable, however, to allow such shops in towns or large villages, when the opening of an independent outstill might have the effect of unduly cheapening liquor. A pass in Form 54 is required for the transport of liquor from an outstill to a branch shop.
  2. Account of outstills.- The outstill licence shall maintain an account of the materials placed under fermentation, the spirit distilled and sold in Form No III.

260A. Comparative statement of consumption. - A comparative statement of the monthly consumption, of mahua and sale of spirit should be prepared by the Sub-Inspector in Form III-A and pasted to the opening page of the account book in Form No. III.

260B. Consumption how estimated. - Inspecting Officers should endeavour to estimate the consumption of liquor at an outstill from the amount of raw materials worked off, one maund of mahua or mixed materials being generally assumed to produce 3.0. L.R gallons of country spirit.

260C. Cleanliness of the still and the worm as precaution against copper contamination. - The still and its accessories should be carefully examined for cleanliness and potassium ferro cyanide test for copper should be applied during inspection by all inspecting officers including the Excise Superintendent in the manner laid down in paragraph 108 of the Technical Excise Manual. The use of long bamboo pipe should be encouraged in place of copper worm, which often contaminates the spirit if not regularly cleansed by passing steam through it.

260D. Fore-shots and tailings to be collected separately. - The licensee should be advised to collect the fore-shots and the tailings separately to be redistilled alongwith the wash at the following distillation. This will considerably improve the quality of the sprit.

  1. Precautions necessary when out still closed.- When the licence of an outstill has been relinquished or cancelled, and when the term of a licence has expired and the outstill remains unlet, care must be taken to see that no spirit remains in the possession of the late licence holder and that adequate measures are taken to prevent the still being worked clandestinely.

CHAPTER VI

Tari

  1. Definition.- Tariis defined in Section 2(20) of the Bihar and Orissa Excise Act, 1915. It is included in the definition of "liquor" in Section 2(14) and in the definition of "country liquor" in the Government Notification under Section 4 of the Act, No. 470-F., dated 15th January 1915, Order No. I.
  2. Limit of retail sale.- The limit of retail sale has been fixed by the Board at 4 seers in Notification No. 23-137-1, dated 29th April 1919.
  3. Vend-fees.- The vend fees for the sale of tariare regulated by Board's Rules 100, 101, 102 and 103 passed under Section 90 of the Act.
  4. Licence for unfermented tari.- The licence for the sale of unfermented tariis issued in Form 31.
  5. Licence for sale of fermented tari.- The licence for the retail sale of fermented tariis issued in Form 32.

266A. (i) The licence for the possession of tari in excess of the retail limit and for the manufacture therefrom of venegar and for its possession and sale by wholesale is issued by the Collector in Form No.32-A.

(ii) The licence for the possession and retail sale of vinegar manufactured from tari may be issued by Collector in Form No. 32-B.

  1. The licence to manufacture far/in no.- tree tax area is issued in Form 33 [vide Section 2(15)(i), 13.and 20 of the Act. No fee is charged.Tapping permit in form 33-B serves the purpose of licence to manufacture tariin tree tax area. It is issued on payment of tree tax vide paragraph 271-A.

267A. Exemption from certain Section. - Order No. XVI (1A) issued under Section 94 of the Act exempts tari from the provisions of the Act relating to transport when transported by a person licensed to sell tari or by his bona fide carrier, from the place of manufacture to the licensed place of vend.

  1. Seasonal licences.- In districts where it is found impossible to settle licences for the retail sale of fermented tarifor the whole year at monthly fees, season licences may be issued. The season for the sale of palm tari shall be from April till August or September and for the sale of datetari from October or November till March.
  2. Permit for possession of more than 4 seers.- A permit in Form 56 for the possession of more than the limit of retail sale of taripurchased from a licensed vendor can be issued by Collector under Section 19(1) of the Act in every district except within a distance of 4 miles from the cantonment of Dinapore in the district of Patna. This permit shall not usually authorise the possession of more than 12 seers of tari. No fee is prescribed.
  3. Special kists for Bihar and Chotanagpur.- In the districts of the Patna, Tirhut and Chotanagpur Divisions and in the districts of Monghyr, Bhagalpur and Sambalpur, the fees for the retail sale of fermented far/shall be paid in special instalments.

The instalments prescribed are the following :-

For the Patna, Tirhut and Bhagalpur Divisions (excluding the sub-division of Banka) and the district of Palamau.
Advance ... ... 2 months' fees.
1st May ... ... 4 " "
1st June ... ... 4 " "
1st December ... ... 2 " "
For the districts of Sambalpur, Hazaribagh, Ranchi, Manbhum and Singhbhum.
Advance ... ... 2 months' fees.
1st May ... ... 2 " "
1st June ... ... 2 " "
1st October ... ... 2 " "
1st November ... ... 2 " "
1st December ... ... 2 " "
For the Sub-divisions of Banka in the district of Bhagalpur.
Advance ... ... 2 months' fees.
May ... ... 1 ½ " "
June ... ... 1 ½ " "
September ... ... 1 " "
October ... ... 1 " "
November ... ... 1 " "
December ... ... 2 " "
January ... ... 2 " "
The fees for the retail sale of fermented tari in the tree tax areas shall be paid in the following instalments :-
Advance ... ... 2 months' fees.
1st May ... ... 4 " "
1st August ... ... 4 " "
1st December ... ... 2 " "

270A. All payments of licence fee should be made by the licensees into the treasury either by direct payment or by money order. When payment is delayed the fees may be collected by Excise Officers together with money order commission. In such cases a receipt in Form 131 signed by the Excise Officer must be given by him to the licensee. The money order commission must be separately noted on the receipt. The Excise Officer will credit sums thus collected by challan or money order into the treasury with the least possible delay. Excess money order commission will be credited as miscellaneous receipt.

Receipt Book in Form No. 131, will be bound in 100 Forms paged and duplicated for use with carbon paper. Special care must be taken by the clerk in charge of Forms in keeping a correct account of the Receipt Books which must be kept under lock and key till issue. The number of books issued to each officer must be acknowledged by the person to whom they are delivered by initials in the Forms Register. If a book has to be sent by post, it should be registered and the registration receipt should be pasted in the register of forms. The Sub-Inspector should not issue a book to a peon, until the one in use is finished and returned to him by the peon. The used up receipt books should remain with the Sub-Inspectors for one year, at the end of which they should be deposited in the Sadar Excise Office where they should be preserved for 2 years and then destroyed.

Special Instructions for the Collection of Tari Fees in Bihar

  1. The collection of tari fees in Bihar.- (i) In the Patna, Tirhut and Bhagalpur Divisions and in the district of Palamau, the payment of tarifees should generally be made by money orders or direct into the Treasury.

(ii) The Excise Sub-Inspectors are required to remind the vendors to remit their fees, to close shops immediately on default, and, on order from the sadar office, to realize arrear fees on warrants received from the sadar office, and, if necessary, to secure new candidates for the settlement of the shops.

Sub-Inspectors of Excise and Salt should keep the account of tari fees collected by them in Form No. 93-A which should be periodically checked by the Inspectors and the Superintendents of Excise and Salt.

(iii) The following registers for the payment of tari fees shall be kept in the sadar Excise Office :-

(a) Register No. 93. (Register of Tari demand).This will be kept arranged by Sub-Inspectors' circles, the number of licences being entered serially for each circle and not continuously for the whole district. It will be put up before the Superintendent of Excise once a week for orders. All amounts received by money orders should be entered immediately, and after the date of each instalment warrants for the realization of arrears should be issued to Sub-Inspectors.

(b) Register No. 94 (Arrear list of tari fees).

(c) Register No. 74 (Register of distress-warrants).

(iv) At the time of settlement money orders forms duly filled up should be made over to the tarivendors when they receive their licences. The space for amounts to be remitted will be left blank, to be filled up by the licensee when he sends the money-order. All other particulars relating to the shops will be entered in the money order forms viz., number in register: name of, circle, village and licensee. Each vendor should have a tin or bamboo tube in which to keep his licence and these forms.

Rules for the Working of the tree-Tax System

[271A. (1) In the tree tax system the tax is levied under two heads viz., (1) licence fee for the right to sell and (2) Tree tax for the right to tap the palmyras and date palms for drawing tari there form. Government orders are necessary under Section 14 of the Excise Act before this system can be extended to any local area. In the area covered by such orders of Government no palm trees can be tapped except under a,tapping permit obtained from a duly authorised officer and the trees should be marked by the licensee or his authorised agent with the number specified in the permit within 3 days from the date of issue of the permit.]

(2) Tapping permits maybe issued only to (a) persons licensed to sell far/and (b) tree owners (for not more than five trees in a year for the drawing of tari for domestic consumption but not for sale).

(3) When a person entitled to get a tapping permit desires to obtain the permit he shall present an application in the prescribed Form before the Excise Sub-Inspector who has jurisdiction over the area in which the trees stand. The applicant shall pay in advance the amount of tax fixed by Government either direct into the Government treasury or by postal money order addressed to the Excise Superintendent. If the Post Office is closed or the applicant so desires, he can pay the amount to the Excise Sub-Inspector together with the required money order commission for remitting it to the Excise Superintendent. The Sub-Inspector shall credit the amount thus collected into the treasury if convenient, or remit it to the Excise Superintendent by money order with the least possible delay. Any surplus money order commission which maybe left in the hands of the Sub-Inspectors shall be credited into treasury as "Miscellaneous receipt".

(4) On receipt of the application for a tapping permit and the treasury challan or money order receipt in the proof of payment of the proper tax, the Sub-Inspector shall forthwith grant to the applicant a tapping permit in the prescribed Form and inform him of the date and time when an Excise Officer will go to note the boundaries or the trees marked by him. The Sub-Inspector shall depute a peon or an Assistant Sub-Inspector to note the boundaries of the trees marked by the licensee or his agent. No unnecessary delay must take place in granting the tapping permit or in noting the boundaries of the marked trees.

Tari tapping. - In the Ghaud season tapping sometimes proves unsuccessful, as all trees do not yield tari. A special concession is therefore, necessary to protect the tari licensees from loss. They should be allowed to carry out trial tapping whenever they apply for tapping permits, on as many trees as they intend to tap oh payment of the prescribed tax. They should mark the successful trees immediately and should also intimate to their Circle Officers after 5 days of trial tapping the number of successful trees marked by them.They should at the same time intimate the number of unsuccessful trees and begin to try an equal number of other trees without payment of further tax. If after this second trial any number of trees remains unsuccessful and unmarked the licensee may be allowed to mark an equal number of trees in the Basanti season without further payment. But he shall not be allowed to mark Khajoor trees in exchange for unsuccessful far/trees.

No trial tapping is necessary in the Basanti or Shahi season. In exceptional cases if a licensee has failed to mark any successful tree in the Ghaud or the Basanti season and has shown good grounds for refund of the tree tax paid by him. Such refund should be allowed.

No trial tapping is necessary in the case of Khajoor trees. The licensees may, however, be allowed to clear the trunks of the trees, but not to make any incision in them that is no Jibbi or khati should be made before payment of the tax.

(5) If a marked tree is destroyed or damaged by storm, lightning or any other unavoidable accident within one month of the marking and the yield or tari is stopped, another tree may be allowed to be marked in lieu thereof, free of tax, if the licensee submits an application to the Superintendent within 5 days of the damage.

A tari licensee under the tree tax system whose licence is cancelled may with the sanction of the Collector, dispose of his marked trees or transfer them to any licensed vendor of the same circle within the period allowed and the latter may be allowed to tap the trees without payment of further tax. The spathes of the trees should not be cut but; the marks should be effaced immediately after cancellation of the licence so that no body can tap them without getting them re-marked.

(6) When the licensee of a shop situated in one circle desires to tap trees in the jurisdiction of another circle, he should submit his application to the Sub-Inspector-in-charge of the circle where the trees actually stand and pay the tax as laid down in paragraph 3. On receipt of such application the Sub-Inspector will mark the trees applied for and he will enter it in his register of applications. An intimation of the marking will be sent to the officer in whose jurisdiction the shop is situated by furnishing the latter with an extract from the Application Register. The later office on receipt of such intimation, will make entries in his shop register.

(7) The marking will be done with paint, the colour of which should change from year to year with the sanction of the Collector. Paint of a particular colour once used should not be used for five successive years. The marking will consist of the mark below which will be the serial number assigned to the tree. The marking should be on the most conspicuous portion of the tree on which should be scraped, if convenient, a space about 9 inches square at a height of about 5 feet from the foot of the tree. When a tree to be marked bears a previous year's number, the new number should be given on the old scraped portion after erasing the old number. The numbers of trees must be distinctly legible as indistinct numbering is conducive to fraud by licensees. Bad marking by officers should be treated as a serious fault. The licensees must protect carefully the marks on their trees. In case the mark on any tree becomes illegible, for any reason, the licensee or the officer noticing this should inform the circle Sub-Inspector who will arrange to get it remarked promptly.

(8) In writing the detailed description of trees on the back of the application (Form 145A) the utmost care should be taken to make the description so clear as to eliminate all possibility of doubt about the identity of a tree. The distance and direction of the tree from some definite marks should be stated. When a number of trees are marked simultaneously the situation of each tree in relation to the tress last marked should be invariably described.

Old Rule : The description of the tree should be written by the evening of the day on which it is marked and the application should be returned to the Sub-Inspector on the next application day or earlier when the peon meets the Sub-Inspector. Ink or copying ink pencil should be used in writing the descriptions.

The description of the tree should be written by the peon or the Assistant Sub-Inspector deputed for the purpose within a week from the date of issue of the permit and the application should be returned to the Sub-Inspector on the next application day or earlier when the peon meets the Sub-Inspector. Ink or copying ink pencil should be used in writing the descriptions.

(9) The revenue under this system is mainly derived from tree tax and the importance of checking illicit tapping of unmarked trees cannot be overrated. For effective patrol each Sub-Inspector's circle should be divided into separate patrol blocks the boundaries of which should be clearly defined and one Excise peon should be placed in charge of each block with his headquarters in a village within the block. The peon should patrol all the villages of his block at least once in every month.The Assistant Sub-Inspectors should patrol all the villages of his jurisdiction once in every two months and the Sub-Inspector of all the villages of his circle once in each quarter. The A.S.I's and peons should be supplied with small note books in which they should note daily the number of trees of which they wrote the description and the names of villages which they patrolled.

(10) The Sub-Inspector should check with the applications the description of atleast 25 per cent of the trees marked in his circle in each quarter and the Assistant Sub-Inspector should do detailed checking of atleast 50 per cent of the marked trees of his jurisdiction. Particular attention should be paid to the outlying villages where illicit tapping is most likely to be resorted to. The Inspector and the Superintendent should visit atleast 10 per cent and 2 per cent respectively, of the villages in each circle in the year and they should also check the description of as many trees as possible. The dates of checking should be noted in the officers diaries and in the patrol register. The work done by the Assistant Sub-Inspectors and peons (writing the description, patrol etc.) will be noted by them at the end of each day in their note books which take the place of diaries.

(11) If a superior officer detects illicit tapping of an unmarked tree in any circle, necessary action should be taken against the subordinate staff of that area for their punishment. Effective patrol is the most-important duty of the staff under the tree tax system. The Assistant Sub-Inspectors and peons who are unable to stop illicit tapping in their jurisdiction should be removed from service for incompetence.

(12) The following registers in the prescribed forms should be maintained in each circle:-

(i) Register for applications for marking trees (Form No. 117A). - There should be a separate register for each Police-station or Municipal town. Each application should be entered in this register as soon as it is received and serial numbers should be assigned to the trees in the order in which the applications are received. There should be a separate series of number of the marked trees for each Police station or Municipal town. If the tree-tax for the trees applied for in any application is paid under two or more money orders or challans the amount of each money order or challan should be noted separately in column 11. The dated signature of the Assistant Sub-Inspector or peon deputed for writing the description should be obtained in column 12 of the Register on the date the application is made over to him. At the end of each week the Circle Sub-Inspector will submit to the Excise Superintendent a copy of his register of applications, and the payment of tree-tax will be checked, with the challan register in the Superintendent's Office.

(ii) Register of trees per shop (Form No. 117B). - The entries in this register should be occasionally examined by the Inspector and Superintendent. If it is found that a shop has not tapped a sufficient number of trees to meet the local demand for tari, action should be taken against the licensee for hot keeping adequate stock.

(iii) Patrol register (Form No. 117C). - This should contain the names of all villages according to the list in the Police station. The date of visit of villages should be entered in the register on every application day on which day all the Assistant Sub-Inspectors and peons of the Police-station will attend.

(13) Applications (Form 145 A) should be preserved in files of 100 within thick paper fly-leaves. If any application is taken out for check a removal slip should be kept there.The date of checking done by the Excise Officers should be noted in the fly leaf together with the applications checked. Receipts for payment of the tax should be cancelled and chronologically arranged in a guard file. The reference to the applications for which a receipt relates should be noted thereon. When issuing permits (Form No. 33B) for tapping trees the Sub-Inspector should see that the amount paid for tree tax is noted in Hindi at the top of the permit.

(14) Any illegality discovered should be reported in irregularity Report (Form No. 73 A). When an Assistant Sub-Inspector or peon reports a case of illegality the matter should be first enquired into locally by the Sub-Inspector who will then forward to the Superintendent of Excise, the original report with the result of his enquiry, the accused's explanation and the evidence available. Adequate rewards should be given to persons instrumental in the detection of unlawful tapping.

(15) An account of paint and oil should be kept in Sadar Excise Office and also in the office of the Circle Sub-Inspector. The paint and oil should be mixed in a fixed proportion of 3 parts of paint and 'one part of oil so that the thickness of the colour may be uniform. The receipt, issues and the balance should be written regularly and care should be taken to see that the paint is not wasted or misused. Adequate quantity of paint mixed with oil according to the number of trees to be marked should be supplied to the licensee with the permit.

(16) Unfermented tari for the purpose of manufacturing gur or molasses is not subject to any taxation, vide the second proviso to Section 28 of the Act, but it must be drawn in pots freshly coated with lime or into which sufficient lime or any other preservative approved by the Commissioner of Excise has been placed before they are attached to the spathes. The licence for drawing unfermented tari for the purpose of manufacturing gur or molasses in a tree tax area is issued in form 33A. Such licences should generally be issued for drawing sweet tari from trees in selected topes, such topes not being ordinarily recognised sources of supply to any tari shop. The cost of Excise establishment required for guarding against smuggling of unfermented tari will be borne by Government. The licensee authorises the tapper to carry the tari which he has drawn to the place where it is stored for the purposes of manufacturing gur or molasses. When the tari is carried by a person other than the tapper, the licensee should give him a numbered and signedparwana to show that the carrier is his employee. Similarly when the tapper is a person other than the licensee a numbered and signed parwana should be given by the latter to the former.

(17) Trees tapped for drawing unfermented tari must also be marked like those for which tax is paid. They will have the serial number of the Police station or the Municipality in which they are situated and should be marked with the letters "TF" (tax free).

CHAPTER VII

Pachwai

  1. Definition.- Pachwai is defined in Section 2(16) of the Bihar and Orissa Excise Act of 1915. It is included in the definition of "liquor" in Section 2(14) and in the definition of "country liquor" in Order No. 1 of the Government Notification under Section 4 of the Act.
  2. Limit of retail sale.- The limit of retail sale is stated in paragraph 1 of the Board's Notification under Section 5 of the Act (Notification No. 23-137-1, dated the 29th April, 1919.).
  3. Vend licence fees.- The rules prescribing the licence fees payable for the retail vend ofpachwaiare Rules, 101 and 102 made by the Board under Section 90(7) of the Act. The licenses are issued in Form No. 34.)
  4. Exemption from certain Sections.- Order No. XVI of Government Notification No. 470-F dated 15th January, 1919, issued under Section 94 of the Act, exempts pachwaiin certain cases from certain provisions of the Act.
  5. Triennial leases.- When the value of a pachwaishop is known and not likely to vary, it is advisable to settle it for three years, if the Collector is personally satisfied regarding the suitability of the site and if a trustworthy licensee can be obtained who can give a satisfactory guarantee for the maintenance of sanitary premises and good water supply. No such shop should, however, be settled for three years, without the previous sanction of the Commissioner.
  6. Account.- A pachwaivendor paying an annual fee of Rs. 200 or more is required to keep accounts in Form No. 112 prescribed by the Board.
  7. Free home-brewing where allowed.- Home brewing without licence- Free home brewing ofpachwaifor home consumption without restriction of quantity is permitted in the district of the Santhal Parganas.

A similar privilege is conceded to the aboriginal tribes in the Banka subdivision of the Bhagalpur district or in the Chota Nagpur Division except in the Jamshedpur area in the district of Singhbhum bounded on the north by Subarnarekha river, on the west by Saraikela State and mauza Kacha (1170), on the south by mauzas Ghagidih (1169), Karandi (1166), Haludbani (1165), Sarjamda (1164), and on the east by mauzas Jajobera (1196), Nildih (1197) and Baridih (1198) and the areas covered by thanas Baghmara, Katras, Kenduadih, Jharia and Chirkunda in the Dhanbad subdivision of the district of Manbhum and the Municipal limits of Ranchi and Lohardaga Notified Area of Doranda and the Union board areas of Bandhu and Gumla in the district of Ranchi and the boundaries of which are noted below :-

(i) Boundaries of the Ranchi Municipality:-

North. - The line joining the north-east corner of the Deputy Commissioner's compound now occupied by the Divisional Commissioner with the point where the village boundary between Ranchi and Madkam meets the Lohardaga road, Pithoria road (excluding the road), plots nos. 757, 762, 763, 764, 823 and 821, of the Settlement map of the village Kathargonda, portion of village boundary between the village Kathargonda and Hatma; plots nos. 44, 43, 37, 36, 30, 31, 32 and 34 with the south-west corner of plot no. 248 and plots nos. 248, 246, 247, 248, and 217 in Hatma, then a straight line joining the south east corner of plot no. 217 with the south west corner of plots nos. 361, 402, 404, 405 and 406 of the Settlement map of the village Hatma, with the point where centre line of Ranchi-Dirdag roads meets the village boundary between the village Morhabadi and Cheramdih, then a line joining the centre of the tri-junction pillar of villages Cheramdih, Borea and Morhabadi with the south-west corner of plot no., 1179 of the Settlement map,of village Morhabadi, then following the northern boundary of the village tract of Morhabadi village up to Ranchi-Booty road; then a straight line joining the point of intersection of the centre line of the said tract and centre line of Ranchi-Booty road with the north-east corner of plot no. 1448 of the Settlement map of village Morhabadi; then the eastern boundaries of plots nos. 1448, 1449, 1450 and southern boundaries of plots nos. 1450, 1451, 1454 and 1455 of the Settlement map of the Morhabadi village; then a straight line joining the south-west corner of plot no. 1455 of the Settlement map of the village Morhabadi with the south-west corner of plot no. 1530 of the same village' then a straight line joining the south-west corner of plot no. 1530 of Morhabadi village with the south-east corner of plot no. 762 of the Settlement map of the village Hatma then a straight line joining the said corner with the centre of Jamundhora bridge.

East. - Jamundhora river, up to the culvert of Ranchi-Purulia road, then a line joining the said culvert with the south-east corner of the Ghashipokhar tank, then the Namkum road (excluding the road) up to its crossing with the Purulia-Ranchi railway where it meets the village boundary between Chutia and Shamlong and then along this boundary up to the Doranda river.

South. - The Doranda river up to the crossing of the Ranchi Chaibassa road.

West. - The Doranda river which is also known as the Harmoo river the boundaries of the village between Ranchi and Harmoo, Hehal and Madhum.

The following villages are included in the Ranchi town :-

(1) Ranchi, (2) Chadri, (3) Konka, (4) Hindpiri,) (5) Sirom, (6) Major portion of Chutia, (7) Hatma, (8) Portion of Morhabadi and (9) Lalpur.

(ii) Lohardaga municipality :-

North-A portion of Kutumba village

East- Nadia.

South-Senha and a portion of village Badia.

West-Village Nigni.

(iii) Doranda notified area:-

North-The Doranda and Karu rivers.

East-The eastern boundary of the old Doranda Cantonment, north bank of Bhusur river. The eastern and southern boundaries of the lands acquired for the burning ghat and the south boundary of the trenching ground and the road leading thereto.The eastern boundary of the lands acquired for Hinoo clerk's quarters.

South-The southern boundaries of the last mentioned acquired land up to the Ranchi-Chaibassa road and the Ranchi-Lodhma road for a distance of eight chains and thence along straight line of the tri-junction pillar of villages argora, Bhusurand Hinoo.

West-The eastern boundary of village Argora up to the Karnu river.

(iv) Bundu Union Board area-

Name of village which constitutes the union-Bundu.

Boundaries of the Union-

North-MauzasTau and Dumri.

East- Gossaidih and Gutuhatu.

South- Bundudih, Amjora and Tisra.

West-Aradih and Edelhata.

(v) Gumla Union Board area-

Names of villages which constitute the Union.

Gumla (59), Chetar (47 &) and a portion of Karamtoh (58) comprising an area bounded on the south by plot no. 590 and on the west by plot no. 392 and a part of plots nos. 128 (Rasta), 104,103,102,100, 99, 98, 97, 96, 94, 93, 90 and 89 and on the north by village Chetar and on the west by village Gumla.

Boundaries of the Union-

North- Mauza Soso.

East- Mauzas Dundaria and Pugu.

South-Mauzas Karaundi and Fasia.

West-The unincluded portion of village Karamtoli (58).

The tribes who should be treated as aboriginal and should be allowed the privilege of free home-brewing of pachwai in the different area mentioned above are noted in the list below :-

Area. Names of tribes.
(1) The whole of the district of Hazaribagh. Birhor, Munda, Oraon, Santhal, Bhuhyans and Bedias.
(2) The whole of the district of Ranchi except the municipal limits of Ranchi and Lohardaga, Notified Area of Doranda and the Union Board areas of Bundu and Gumla. Asur, Birhor, Gond, Kharia, Korwa, Lohar, Mahli, Munda, Nagesia or Kisan, Oraon, Parhya and Bedias.
(3) The whole of the district of Palamau. Binjia, Korwa, Munda, Nagesia or Kisan, Oraon, Parhya, Bhuihar and Lohars.
(4) The whole of the district of Manbhum except thanas Baghmara, Katras, Kenduadih, Jharia and Chirkunda. Bhumij, Birhor, Kol or Kol-kam 1 Kharia, Kora, Mahlis, Munda, Oraon, Pahira and Santhal.
(5) The whole of the district of Singhbhum except the Jamshedpur area as defined above. Bhumij, Ho, Kharia, Mahles, Munda, Oraon, Santhal and Tamaria.
(6) Banka subdivision of the district of Bhagalpur. Kol and Santhal

Home brewing for domestic consumption without licence is prohibited in the remaining districts of province.

  1. Home brewing with licence.- In the district of Bhagalpur, Purnea and Balasore, home-brewing of pachwaifor domestic consumption is allowed to the aboriginal tribes only upto a limit of four seers undiluted or twelve seers diluted to a house hold which has obtained annual licence.

In Champaran home-brewing of pachwai without limit is allowed to the aboriginal tribes only by licence granted to a village.

Note - In Bhagalpur and Purnea the observance of the Bandhana festival not clearly established. The licence-holders in these districts may be allowed by Collectors, at their discretion, to brew pachwai at home without limit during certain days in areas in which they are convinced that this is required on account of the Bandhana. In such cases the period of the Bandhana festival will be fixed by the Collector.

The tribes who should be treated as aboriginal and to whom licence for home brewing of pachwai should be issued in the different districts mentioned above are noted in the list below :-

District Name of tribes.
Champaran - - - Mundas and Oraons.
Bhagalpur - - - Kols and Santhals.
Purnea - - - Oraons, Mundas and Santhals.
Balasore - - - Bhumij, Kols and Santhals.
Home-brewing by any other tribes is strictly prohibited.
  1. Instruction for grant of licences and collection of fees in those districts.- Instruction for the grant of annual licences for the home-brewing of pachwaifor domestic consumption in the districts of Bhagalpur, Purnea, Sambalpur and Champaran-

(i) These licences may only be issued in the districts mentioned above on payment of the fees sanctioned for each such district. It must be distinctly understood by the holders of such licences that they are only permitted to brew for domestic consumption. Sale or barter of the pachwai brewed under the licence, as well as the manufacture of country spirit, therefrom, is strictly prohibited. It must also be clearly understood that it is optional to take out a licence and that no pressure is brought to bear on any person to take out such licence. A licence may be issued at any time during the financial year, but every licence shall expire on 31st March next following the date on which it was granted.

(ii) The collection of fees and the issue of licence will be made by the mandals or village headmen or, if such are not available, by Excise officers above the rank of petty officer. The mandal or headman will be empowered by a parwana in Form 44 signed by the Collector, and will receive such remuneration, if any, for each licence issued by him as is sanctioned for each district.

(iii) The licence, which will be printed on Form 35 and serially numbered, will be bound up in books containing 50 forms each : the general stock of these books will be kept in charge of the Superintendent of Excise, who will maintain an account of them in Form 95. The Superintendent of Excise will issue books direct to the Excise Officers or village headman empowered to issue licence. As each book is given out, the receipt of the Excise Officer or headman will be taken in the register, his name at the same time being entered on the top of the counterfoil of the first licence of the book. No headman may have more than one book of licences in his possession at one time, and no fresh book may be issued to him until he returns the book previously given to him. No Excise Inspector or Sub-Inspector shall have more than two books at one time.

(iv) Every Excise Officer or headman empowered to issue licences must, on receiving the fee, immediately issue the licence in the printed form, taking the receipt of the licensee on the counterfoil thereof. If the licensee is illiterate, his thumb impression should be taken.

(v) No home-brewing licences are to be issued to residents within municipal towns.

(vi) As each book of licences is used up, or when the last licence for the village under a headman or in an Excise Sub-Inspector or Inspector's circle has been issued, the book will be returned to the office which issued it.The Excise Inspector who receives it, after noting receipts in his account (Form 95) will forward it to the Superintendent of Excise.

(vii) The Excise Officers and village headman will send remittances of collections to the officer who issued the book of licence forms to them at least once a week:

Provided that, when the sum collected does not exceed ten rupees, the remittance need not be made more often than once a month. The remittance will be accompanied by a statement in Form 96, in Duplicate. One copy of this will be retained in the Sadar office, and the other will be returned to the Excise Officer or headman with columns 6 and 7 filled up and will serve him as a cashbook. The officer receiving the remittance will send the sums so received to the Treasury with a separate challan for each village, block, or estate. The sums so received will not be credited in a lump, but block by block, estate by estate or village by village.

(viii) The copies of statements in Form 96 received from the excise officers and headman will be kept in the Sadar office in separate parts, village by village.

(ix) If any licensee loses his licence before the close of year, he will pay a renewal fee of 50 paise, for a fresh licence, which will be issued from Sadar by Superintendent of Excise.

(x) During the last week in March in each year the headman and other persons empowered to issue licences will collect all licences and give them to the officers who issued the books of licences. No licensee shall receive a new licence until he has either produced his old licence or renewed it under last foregoing rule. Time expired licences will be sent in by the Excise Inspector to the Sadar office, where they will be pasted to their counterfoils, after which they will be kept for one year and then destroyed.

(xi) The Excise Superintendent should compare 5 percent of the entries of payment shown in the statements in Form 96 with the challans received from the Treasury, Five percent of the entries of the counterfoils of licences in the "book of licences" returned by the headman and other persons empowered to issue licences should also be compared with the challan register (Form 106).

(xii) The Superintendent of Excise will verify at the close of the year the old licences with reference to the counterfoils and satisfy himself that the time-expired licences have been returned and pasted.

(xiii) The Inspectors throughout the districts and the Sub-Inspectors in their respective jurisdictions should pay frequent visits to the tracts in which the licences referred to in these rules are granted. In Government estates they should examine the rent-rolls of tahsildarsand headmen and enquire particularly into the cases of those raiyats who might ordinarily be expected to brew fermented liquor but who have not taken out licences, though it must be recognized that these licences are optional and not compulsory. Any breach of these rules should at once be brought to the notice of the Collector. The Superintendent of Excise, the Sub-divisional Officers and the Tahsildar in Sambalpur are also expected to attend to these matters in the course of their tours.

(xiv) The fees for home brewing licences in the above named districts are prescribed in Board's Rule 104, made under Section 90, Act II of 1915.

Headmen who collects fees for the home-brewing of pachwai are allowed two annas [12 paise] commission in the district of Sambalpur and one anna [6 paise] commission in the other districts specified above on condition that they each collect fees from ten or more families in a village. This commission will be paid to the headmen when their annual collections are complete. The necessary bills will be prepared in Excise Office.

  1. Special licences for manufacture.- Special licences may be issued on occasions such as marriages, festivals, etc., to any person for the manufacture of pachwaifor domestic consumption upto such limit as the officer granting the licence may consider reasonable. In the licence which is issued in Form 36, should be specified the amount in respect of which sanction is given in terms of seers of undiluted or diluted pachwai, it being understood that 4 seers of the article undiluted equal 12 seers diluted. No limit need be fixed in the district of Champaran. The officers empowered to grant such licenses are the Collector, Superintendent of Excise, Sub-divisional Officer, or other officer empowered by the Collector. The licence will confer no right to sell or barter any portion of the liquor covered by it.

The fee, eight annas, [50 paise] is prescribed in Rule 105 of the Board's Rule under Section 90.

  1. Permits for possession of pachwai.- The officers named in paragraph 281 may also on special occasions, grant temporary permits for the possession of more than 8 seers of undiluted or half a maund of diluted pachwaiin all other districts up to such limit as they may consider reasonable to be purchased from a licensed vendor. The permit, which is issued in Form 66, shall be granted free of charge. It will confer no right to sell or barter any portion of the liquor covered by it.
  2. No. (iv) of the instructions in paragraph 280 applies to licences and permits granted under paragraphs 281 and 282.
  3. Fermented mahua.- The above Rules and instructions do not apply to liquor prepared from fermented mahua, which falls under the definition of country liquor, and manufacture of which is prohibited. Such liquor is known by the following names in various districts in Bihar and Orissa-
In Sambalpur, Ranchi and Singhbhum as sugda, sodga or sorga.
In Manbhum as dohuli
In the Santhal Parganas as (1) dohuli.
(2) matkam handia.
(3) jawa.
(4) madgi tadi.

CHAPTER-VIII

Hemp Drugs ganja

  1. Definition.- ganjais included in the definition of "intoxicating drug" in Section 2 (13), Act II of 1915, and under Section 3 of the Act, it is defined in Order No. 1 of Government Notification No. 470-F, dated 15th January, 1919.

285A. (1) The cultivation and manufacture of ganja is regulated by the Board's Rule 93-C.

(2) The following instructions relating to supervision of ganja cultivation and manufacture should be observed by the Excise Superintendent and his staff:-

(a) Guards must be kept without intermission at the main gate and at suitable points on the ground as well as on watch towers fixed outside the enclosure, from the time that the crop flowers till the whole of it has been cut and removed to the khalihan (threshing ground).

(b) Guards must be kept at the khalihan gate as well as on the required number of watch towers at all times of day and night during the period that there is any ganja within the khalihan.

(c) A complete roster will be prepared in Form 118-B, by the officer in charge of the field showing, for every officer of the staff attached to the ganja field or to the khalihan the hours during the day and night between which he will be on active duty and the nature of the duty (e.g. inside the khalihan, western gate of the field) assigned to him during any particular hour.

(d) Ordinarily, four hours should be the maximum period of duty at one stretch and eight hours during a whole day and night. Except for special reasons, or for the purposes of giving surprise visits, no one will be given more than one term of active duty between the hours of 10 P.M. at night and 6 A.M. the next morning.

(e) Even when off duty, the men will be required to keep themselves in the quarters provided or in the immediate vicinity of the field and khalihan, yard, except for such specific hours for which they may obtain written permission from the officer in charge.

(f) A record will be maintained in the field diary book in Form 118A, of all permission granted to leave the immediate vicinity of the field and khalihan. And on return from all such absence, the men will report to the officer in charge.

(g) The men on duty at the gates will pace up and down such distance on either side of the gate as may be fixed in this behalf by the officer in charge. Men posted outside the enclosures otherwise than on machans (watch towers) will move about within the beats assigned to them unless specially directed by the officer in charge (or, in the case of constables, by the petty officer on duty) to stay at any particular place. The guards should respond immediately to any passwords that may be uttered, in accordance with the arrangement made by the officer in charge. It will be the duty of all who are off duty to assemble immediately on hearing an alarm raised by any of the guards, at the indicated spot.

(h) The gate of the khalihan will be closed each evening half an hour after sunset or at such earlier hour at which the days work may be finished. The gates of the field will be closed not later than 7 P.M. No one must remain inside the threshing ground during the night after the gate is closed. The gate will not be reopened before 6 A.M. the next morning except for special reasons and in the presence of the officer in charge who will keep a record in the field diary book of all occasions for opening the gates during night.

(i) The officer in charge and all Sub-Inspectors and petty officers under him, are to pay surprise visits to the field and the khalihan at irregular hours to see that the men are at their respective posts. A note of surprise visits paid by each officer should be made in the field diary book.

(j) Petty officers, peons and employees of cultivators working in the field or the khalihan, are liable to have their persons thoroughly searched on each occasion of exit from the enclosure. Petty officers and peons should be in uniform and employees of cultivators must carry badges supplied to them by the licensee.

(k) The Inspector of Excise should pay surprise visit from time to time by night as well as by day, to see if the rules are being properly observed by the officer in charge and the men under him. [This rule does not apply if the officer in charge is himself an Inspector.]

(1) The Superintendent of Excise also should pay surprise visits occasionally.

(3) The following procedure should be. observed in the gola for the receipt of ganja from the field and for issue from the gola to the district goladars.

(a) When manufacture is finished, ganja will be despatched from the field to the prescribed warehouse for storage. Each consignment should be escorted by at least one petty officer and two peons. The officer in charge of the field will allow only sound bags to be used in packing and will weigh each bag and number them in running serial for the year.

The bags should be of uniform size to hold one maund of ganja. The seams along two sides of the bag should be kept inside. There should be alternate seals by the officer in charge and the cultivator all over the seams of the bags along the side where they are seen after packing preferably at distance of 2 inches from one another. The impression of the seals should be distinct and a specimen of these seals on plain paper should be sent to the officer in charge of the gola for comparison while sending the first consignment only. No such specimen will be necessary again unless other seals be used. As usual the consignment will be accompanied by two copies of transport pass (in Form 49 A) one copy of which will be retained by the gola officer and the other copy (pass) returned to the officer in charge of the field. The pass that will be returned by the golaofficer will be arranged serially and kept in the guard file for each cultivator separately.

(b) On arrival of the consignments, the officer in charge of the gola will receive them on being satisfied about the soundness of the seals and the condition of the bags. Fie will weigh each bag and enter it in Register 65-A. in case of abnormal difference in weight or suspicion of any other kind the fact should at once be reported to the Superintendent of Excise who should arrange for proper enquiries to be made. The gola officer will keep the bags received in serial order in the rooms of the gola and a ticket showing the serial number of bags kept in each room, will be hung up at the door. Each room will be under double lock-both locks should be supplied by the cultivator of which one must be a Chubb's lock or a Sparling patent lock.The key of this lock should be kept by the gola officer. The last bag which will usually be a part-filled bag should be kept in a light steel trunk for adjustment purposes on account of which will be kept in Form No. 99-B.

(c) After all the bags of a ganja cultivator are stored in the Central Gola, the Excise Superintendent will visit the gola as early as possible, check the weight and quality of the drug in five per cent of the bags and send three samples, taken from the bags at random to the Chemical Examiner for the examination of its physiological effect. When the Superintendent is satisfied that the drug is free from impurities and is of normal physiological effect, he will pass the stock as fit for issue. In case of doubt of any kind, the matter should be reported to the Excise Commissioner who may depute any responsible officer to adjudge the drugs.

(d) For the purpose of issue the cultivator will keep his own men and a responsible agent, if he cannot attend personally. These men will attend the gola on the days and hours fixed for the work by the Superintendent. They will be liable to thorough search by the officer on duty when they come out of gola premises. If the conduct of any of the employees be considered unsatisfactory the fact will be reported to the Superintendent of Excise and Salt, who can stop the person at fault from doing any business in the gola. The cultivator should also keep ready at hand the necessary articles for packing.

(e) When required for issue a sufficient number of bags should be taken out of the store-room,their contents weighed and seived with a seive of meshes of ⅛ of an inch.

(f) Each package should contain for issue a uniform weight of one maund of ganja. If a bag of the store-room is found to contain more or less than one maund the weight should be adjusted with the help of the adjustment box referred to in sub-para. (2) above.

(g) ganja will always be packed in strong wooden cases.There should be a paper covering all round the drug within the wooden case. The lid will be nailed down with 1-¼" to 1½" nails fixed at a distance of 4" from one another. A gunny covering will then be sewn round and a serial number marked thereon by the agent. Above the gunny covering a tape will be tied crosswise and the knot sealed by the gola Officer. The seams of the gunny on the sides should be scaled alternately at a distance of 2" to 4" by the warehouse officer and the goladar. The seals should be of lac and will be on three sides of the box over the seam.They should be protected by wire nets which in turn should be secured by four iron bands (the knots on which will have signode sealing). The consignment will be made over to the actual goladar or his agent with the original pass duly filled up. The signature of the recipient will be taken in Register 65-A.

285B. No licence shall be granted to a ganja cultivation licensee for the retail sale of ganja within the area of his supply.

  1. Rates of duty.- The rates of duty imposed are specified in Order No. XI of the same Government Notification.
  2. Import and export.- Import and export of ganjaare regulated by Rule 23 to 30 of the Government Rules made under Section 89 of the Act.

287A. Transport of ganja is regulated by Rule 30-A of the Government rules made under Section 89 of the Act.

  1. Bond for import or transport.- The import and transport of ganjaby wholesale dealers without prepayment of duty is allowed only under a general bond in Form 158 which will be executed in favour of the Collector who issues the import or transport passes. The sum for which bond is taken need not be in excess of the duty on the largest consignment of gan/a likely to be in transit at any one time in the year.
  2. Bond for export.- In the case of export the Collector shall not record the order authorising the export unless either-

(a) duty is paid, or

(b) the exporter executes in favour of the Collector a bond in Form No. 158, or

(c) the Collector of the district to which the ganja is to be taken certifies that a similar bond has been executed in his favour.

  1. Limits of retail vend.- The limit of retail sale is fixed in the Board's Notification No. 23-137-1, dated the 29th April, 1919 issued under Section 5 of the Act.
  2. Fees for retail vend.- Fees for retail vend are fixed by auction under Rules 100 and 101 of the Board's Rules made under Section 90 of the Act, Notification No. 23-137-2, dated the 29th April, 1919.

The licence for retail vend is issued in Form No. 37.

  1. Fee for wholesale import of transport.- The fee for a permit for wholesale, import or transport is fixed by Rule 125 vide also paragraphs 2 and 3 of Board's Notification No. 23-137-1, dated the 29th April, 1919.
  2. Duty.- The payment of duty is regulated by Rules 147, 148, 150 and 151.
  3. Destruction of unfit ganja.- The destruction of ganjafound unfit for use is regulated by Rules 152 and 153.
  4. Confiscated ganja.- The disposal of confiscated ganjais regulated by Rule 159.
  5. Import pass.- The pass for the wholesale import of ganjareferred to in Rule 23 of the Government Rules is issued in Form No. 57. The officer issuing such pass shall immediately forward two copies thereof to the Superintendent of Excise Naugaon.
  6. Warehouses.- Where there are warehouses provided by Government for the storage ofganjaimported under bond, the wholesale dealer must apply for the lease of one of them and store therein all ganja imported by him; where there are no Government warehouses, the wholesale dealer may store ganja in a private warehouse, provided that the Collector is satisfied that such warehouse is conveniently situated and properly constructed and the Commissioner approves the licensing of such private warehouse.

In either case, a licence in Form 38 will be granted to the wholesale vendor. This licence will be a licence to store ganja in a particular warehouse and will at the same time be a licence for the wholesale vend of ganja. The officer in charge of ganja warehouses will be required to keep the registers mentioned in paragraph 485 (VI).

  1. Warehouse locks.- Warehouses should have only one door which should be secured by two locks, both to be supplied by the licensee, of which one must be a Chubb's lock or an equally suitable lock of Indian make approved by the Commissioner and will be supplied by Government. The key of this lock should be kept by the licensee.
  2. Settlement when competition.- When the number of applicants for Government warehouses exceeds the number of such warehouses, the lease should usually be given to those dealers who undertake to supply ganjathroughout the year at the lowest uniform rate.

299A. A person who holds a licence for the wholesale vend of ganja or bhang will not be entitled to hold any licence for the retail sale of these drugs within the areas of his contract.

[300. Examination before storing. - The Superintendent of Excise or other officer appointed in this behalf by the Collector to whom ganja imported under bond is presented for storage and the import pass is returned under clause 5 of Government Rule 23 will compare the entries made on the pass by the Superintendent of Excise, of the exporting district with those on the duplicate copy of the pass which the Superintendent of Excise of the exporting district will have forwarded to him direct under rules in force in exporting State, see that the quantities entered on the two agree with each other and thoroughly examine the ganja before allowing it to be stored in the warehouse. He must ascertain that the seals are unbroken, must weigh each bag or box and ascertain that the seals are unbroken, must weigh each bag or box and ascertain that the weights correspond with those noted on the pass. He should also open each bag or box to ascertain if the ganja has in any way been tampered with; unless, however, there is ground for suspicion, it will ordinarily suffice if some of the bags or boxes are emptied and the rest are opened to some extent. Full duty will be levied at once on any deficiency detected and no allowance shall be made for any loss in transit under bond unless the Commissioner be satisfied that such loss is due to dryage., or due to circumstances beyond the control of the Excise licensee, provided that in cases of deficiencies in transit by rail, the remission of duty shall be subject to adjustment of the amount of compensation which the Excise licensee, may get from the Railway in accordance with rule dealing with claims. In such cases, the gross weight of the consignment shall be taken without fail in the presence of the Railway Authorities and their signatures obtained regarding the weight taken in their presence as soon as the delivery of the consignment is taken by the Excise Licensee concerned. In case of deficiency in weight, it shall be the duty of the Excise licensee concerned to file a claim before the Railway in time." No application for remission of duty will be entertained if not made within one week from the date of storage in the warehouse.]

  1. Pass for transport.- The pass for the transport of ganjafrom a warehouse to another warehouse under bond is issued in Form 57. The pass for duty paid ganja to a retail shop is issued in Form 50.
  2. By whom to be granted.- Passes for transport within the district may be granted by the Superintendent of Excise, a Sub-divisional Officer or other Gazetted Officer authorized in this behalf by the Collector or, if any other officer is appointed by the Collector to hold charge of anyganjawarehouse, by such officer. In the case of transport from one district to another, the pass will be issued by the Collector of the district to which the ganja is to be taken, who will send copies thereof to the Collector of the district from which the ganja is to be taken, if the ganja is to be taken to a retail shop in a subdivision a copy of the pass shall also be sent to the Sub-divisional Officer.
  3. Smugglers from Rajshahi.- When persons convicted of ganjasmuggling are believed to have come or profess to have come, from the Rajshahi district, a copy or extract of the judgement in the case, together with copies of any papers in the record that throw light on the identity of the prisoners or on the source of supply, should be forwarded to the Commissioner of Excise, in order that he may communicate with the Excise Commissioner of Bengal or with the Collector of Rajshahi. [*Now in Bangla Desh.]
  4. Export.- The instructions relating to export of bhanggiven in paragraph 323 apply also to exports of ganja mutatis mutandis.

Supply of Ganja to Feudatory and Political States and to Nepal.

  1. Supply to Nepal.- ganjamay be exported to the State of Nepal only on prepayment of duty in the districts (Champaran, Muzaffarpur, Darbhanga, Monghyr, Bhagalpur and Purnea), from which the supply is obtained; the rate of such duty is specified in Order No. XI of Government Notification No. 470-F, dated 15th January 1919.

Exports are governed by Rule 30 of the Government Rules under Section 89 of the Act. The pass referred to in that rule will be issued in Form 50.

  1. Vendors to hold proper authority.- Officers issuing ganjato retail vendors in Nepal must before such issue, satisfy themselves that the vendors hold proper authority from the States concerned.
  2. Export in cases not provided in Rules.- ganjamay not be exported in quantities in excess of the limit of retail sale otherwise, than as provided in Rules 26 and 30 of the Government Rules except with the approval of the Commissioner of Excise.

Bhang or Siddhi

  1. Definition.- bhangwhich is included in the definition of "intoxicating drug" in Section 2(13) of Act II of 1915, is defined under Section 3 of the Act in Order No. 1 of Government Notification No. 470 F, dated 15th January 1919.
  2. Duty.- The duty on bhangis stated in Order No. XI of the same Notification. The time, place and manner of payment of duty are prescribed in Board's Rules 147-148,150 and 151.
  3. Limit of retail sales.- -The limit of retail sale is specified in paragraph 1 of Board's Notification No. 23-137-1, dated 29th April, 1919.
  4. Import and export.- The import of bhangis governed by Rule 31 and export by Rules 32 to 35 of the rules made by Government under Section 89 of the Act.

320A. The transport of bhang is regulated by Rule 35-A of the Rules made by Government under Section 89 of the Act.

321A. Bond for import, export and transport. - The instruction given in paragraphs 288 and 289 of this chapter relating to bonds in connection with the import, export or transport of ganja, without prepayment of duty apply also mutatis mutandis to import, export or transport of bhang without prepayment of duty. Paragraph 296 of this chapter relating to import passes for ganja applies also with necessary modifications to import passes for bhang; and the rules for examination before storage contained in paragraph 300, above also apply.

  1. Fees.- The fees for licences for the retail vend of bhangare fixed by auction under Rule 100 of the Board's Rules made under Section 90 of the Act and a fee for each pass for wholesale import or transport is prescribed by Rule 119. Vide also paragraphs 2 and 3 of the Board's Notification No. 23-137-1, dated the 29th April, 1919.
  2. Instruction for issue of bhang for export.- Every officer issuing bhangfor export shall follow the instructions noted below, before making the entries required by clause (vi) of Government Rule (32)(1). He shall first weigh each bag in which the bhang is to be packed and mark in paint its weight and number thereon. The bhang shall then be weighed and packed in the bags, dust and refuse being, as far as possible, removed. The gross weight of each bag as well as the net weight of bhang contained in each bag and the number of the pass, the name of the exporter and the district to which the bhang is to be sent, must be legibly painted on each bag.
  3. Destruction of unfit bhang.- The destruction of bhangdeemed to be unfit for use is prescribed in Board's Rules 152 and 153.
  4. Confiscated bhang.- The disposal of confiscated bhangis regulated by Board's Rule 159.
  5. Manufacture.- The manufacture of bhangis regulated by Board's Rules 94 to 99.
  6. Retail licence.- A licence for the retail sale of bhangis issued in Form 39.
  7. Transport pass.- The pass for the transport under bond of bhangfrom one warehouse to another warehouse is issued in Form 57.The pass for duty-paid bhang transported to a retail shop or exported to Bonai, Gangpur, Kharsawan, Seraikela or Nepal is issued in Form 50. The same instructions as in paragraph 302 apply.
  8. Export in cases not provided in Rules.- Bhangmay not by exported in quantities in excess of the limit or retail sale otherwise than as provided in Rules 32-35 of the Government Rules except with the approval of the Commissioner of Excise.
  9. Exclusive supply.- The exclusive privilege of the collection of bhangin the districts of Monghyr, Bhagalpur and Purnea to be supplied to licensed wholesale dealers in bhang may be granted to one or more persons in the following manner:-

(1) The probable consumption of bhang in the Province will be estimated. Tenders for collection and supply will then be invited by the Commissioner of Excise.

(2) After consideration of the tenders received, the Board will grant the privilege to the person or persons selected at their discretion, subject to the following conditions:-

(a) A security deposit of Rs. 1,000 shall be lodged with the Commissioner of Excise.

(b) The amount of bhang estimated to be required must be collected as a minimum and stored in the warehouses specified by the Commissioner of Excise by a fixed date.

(c) No bhang may be collected except in the areas specified by the Collectors of Monghyr, Bhagalpur and Purnea in the licences granted by them, and the collection shall be made under Excise supervision.

(d) The bhang collected shall be free from dust and foreign matter and shall be of such quality as may be approved by the Excise Officers in charge of collection.

(e) The bhang collected shall be sold to licensed wholesale dealers thereof, at a price not exceeding the maximum price fixed per maund.

(f) If the required quantity of bhang is not collected and stored by the date fixed, a penalty shall be payable at the rate of Rs. 5 per maund on the quantity by which the amount collected and stored falls short of the prescribed minimum and the whole or part of the security deposit may be forfeited.

N.B.I. - No fee will be charged on account of the grant of this exclusive privilege.

  1. A licence in Form 40 will be granted by each of the Collectors of Monghyr, Bhagalpur and Purnea in the name of the person or persons to whom the privilege is granted. The names of the agents of such person or persons must be specified on the licence, and also the areas within which bhang will be collected.

III. The person or persons to whom the privilege is granted will execute an agreement in Form 45.

  1. Licences for manufacture and sale of bona fide medicinal preparations from duty paid bhang.- (i) A licence in Form No 39-A for the possession of duty-paid bhangfor the manufacture of bona fide medicinal preparation therefrom and for the possession and sale by wholesale of medicinal preparations of bhang may be granted to a limited number of really respectable chemists and druggists (which terms include manufacturing Ayurvedic and Hakimi Pharmacies). In no case such a licence shall be granted without the previous sanction of the Excise Commissioner.

(ii) A licence in Form No. 39-B may be granted to a Kabiraj or Hakim for the possession of duty paid bhang for bona fide medicinal purposes and for the manufacture therefrom of bona fide medicinal preparations of bhang and for their possession and sale to his own patients.

(iii) A licence in Form No 39 C for the possession and retail sale of bona fide medicinal preparations of bhang, obtained from a manufacturing chemist and druggist holding a licence in Form No. 39-A, may be issued to any person other than a chemist and druggist. Great precaution should be taken to grant such licences which should be limited to actual requirement of the locality.

The fees for each kind of licences mentioned above are fixed in Rule 120 of the rules made by the Board under Section 90 of the Excise Act.

[332 to 348 xxx]

CHAPTER IX

[349 to 361 xxx]

CHAPTER X

The Detection, Investigation and Trial of Offences

  1. The portions of Act II of 1915 which apply to this subject are Sections 69 to 88.
  2. What officers are empowered to investigate, etc., definition of Excise officers.- Powers under these sections are granted to the officers mentioned in Order II of Government Notification No. 470-F., dated 15th January, 1919. By Section 2(8) of the Act, these Officers come under the definition of "Excise Officers".
  3. Powers under Section 69(c) Section 74 and Section 79(5).- Powers under Section 69 (c), Section 74 and Section 79 (5) are conferred on Excise Officers not below the rank of Sub-Inspector by Order XIII of the same Government Notification.
  4. Powers under Section 77(2).- Powers under Section 77(2) are conferred on Excise Inspectors and Sub-Inspectors by Order XIV of the Government Notification.
  5. Restrictions of powers under Sections 69 and 70.- The powers conferred under Sections 69 and 70 are restricted by the orders contained in Rules 64, 65 and 66 of Government Notification No. 471-F., dated 15th January, 1919 under Section 89 of the Act.
  6. Forms of warrants and bonds for appearance.- The warrant of arrest issued under Section 71, the search warrant issued under Section 72 and the bond and bail-bond for release after arrest under warrant shall be in the form prescribed in the Code of Criminal Procedure. The bond referred to in Section 79 (6) for persons arrested otherwise than under warrant shall be in the same form as for persons arrested under warrant.
  7. Officers empowered to search without warrant. Order No. II (5) Notification No 470-F. dated the 15th January, 1919. Ditto Order No. XIII. Ditto Order No. II (4) (a).- The officers empowered to search without warrant under Sections, 73 and 74 are-

(1) Collectors.

(2) Sub-divisional Officers.

(3) Magistrates of the first class.

(4) Excise Officers not below the rank of Sub-Inspector.

(5) Police officers not below the rank of an officer in charge of a police station.

  1. Instructions for regulating the procedure in conducting searches under the Opium Act, 1878 and the Bihar and Orissa Excise Act, 1915.- As a protection to officers against charges which may be brought against them in respect of their action in carrying out searches and making arrests, the following instructions shall be followed-

(1) The provisions of Sections 46 to 53, 61, 102, 103, 165 and 166 of the Criminal Procedure Code, Sections 70, 74, 84 and 85 of the Bihar and Orissa Excise Act II of 1915 and Sections 14 and 19 of Opium Act, I of 1878, should be carefully observed by all officers.

(2) Before the force proceeds to the search, all petty officers, constables, informers and other persons (except search-witnesses) attending the search shall be searched in order to see whether they have any money, valuable property or excisable article on them; any such articles shall be taken from them. Such persons shall again be searched immediately after completion of the search, if possible in the presence of the owner of the house or suspected persons. Thereafter, any article taken from them at the first search shall be returned.

Note. - An Officer conducting a search under Section 14 of the Opium Act 1 of 1878 i.e., without a warrant may enter into any building, vessel or place only between sunrise and sunset. If it is necessary to make a search under this Act after sunset he must obtain a search warrant under Section 19 of the Act.

(3) The officer of the highest rank present, or if two or more officers are of the same rank the most senior officer present of that rank shall take command of the party.

(4) Every Officer above the rank of a petty officer shall have with him a copy of the list of houses to be searched, taken from the register of information.The search need not be confined to the houses named in the list provided the officer making the search follows the provisions of Section 74 of the Excise Act (or Section 14 of the Opium Act in opium cases). The list need not be delivered to the recipients till the village where the searches are to take place is approached.

(5) The petty officers and constables shall be distributed according to circumstances under the Inspectors and Sub-Inspectors present with the object that all may be kept as far as possible under the eye of some responsible officer.

(6) The Inspectors and Sub-Inspectors referred to shall record the names of the petty officers and constables assigned to them and subsequently enter the same in their diaries for production in court, if necessary.

(7) In case of distress, such as that of an isolated party being attacked, the alarm whistle shall be blown.

(8) When an officer makes a search without a warrant in a case under the Bihar and Orissa Excise Act, he shall record on the counterfoil of Form No. 138 before making the search the grounds of his belief that an offence punishable under Section 47, Section 49, Section 55 or Section 56 has been, is being or is likely to be committed or abetted and that a search warrant cannot be obtained without affording the offender an opportunity of escaping or of concealing evidence of the offence.

(9) Care must be taken not to select persons as search witnesses who are connected with the suspected persons or with the Excise Department.The presence of the panchayat, or headman, of a village shall be secured whenever possible. Under no circumstances may a spy or anyone of doubtful character be called as a search witness. The officer conducting a search must take precautions to prevent the possibility, on the one hand, of any articles being introduced into the house without the knowledge of the inmates and on the other, of any article being secretly taken out of the house while the search is in progress. The search of the house and the search of officers and others prescribed in Rule 2 shall be made in the presence of witnesses and, if possible, of the occupier of the house, or his representative. The search must be conducted so that the search witnesses may follow every step and witness the actual discovery of every article.

(10) Officers conducting searches under the Bihar and Orissa Excise Act and the Opium Act must draw up a search list in Form No. 138 in the presence of the witnesses attending the search and, if possible of the person or persons who may reasonably be believed to have committed the offence. It should be very carefully and legibly written preferably in the vernacular and must be made out if possible, on the spot, immediately after the search is concluded. A separate list must be drawn up in respect of every house, etc., searched, but it is not necessary to draw up two search lists merely because excisable articles and opium are found in the same house. As soon as the search list has been prepared, the search witnesses must sign it. If any search witness is illiterate the list shall be read over and explained to him and his left thumb impression shall be taken on it.The suspected person whose property is seized or in his absence the person in charge of the house or place searched shall also be asked to sign or put his thumb impression on the search list and be given a copy thereof, if wanted. Should he refuse to sign the list, a note must be made to this effect which must be verified by the witnesses.

(11) When an officer detains and searches any person upon whom or any vessel, etc., in or upon which he may have reason to believe any article liable to confiscation under the Excise and Opium Acts to be, the above procedure shall as far as possible be followed and a search list shall be prepared in Form No. 138.

(12) All articles seized must, if possible, be securely packed and the packages sealed with the seal of the officer in such a manner that the impression is clearly legible, and that the packages cannot be opened without breaking the seals. Packing and sealing shall be done in the presence of independent witnesses who must sign the packages or place their thumb impression on them and of the person in whose possession the articles were found and the latter person shall be invited to place his signature, seal or thumb impression upon the packages, Should he decline to do so, a note must be made to this effect and certified by the witnesses.

(13) If samples of articles seized be required they must also be taken packed and sealed in the presence of independent witnesses who shall sign the packages or put their thumb impression on them and of the person in whose possession the articles were found and the latter person shall be called upon to seal, sign or put his thumb impression upon the packages containing them. Should he decline to do so, a note must be made to that effect and certified by the witnesses.

(14) Whenever any articles seized are not disposed of under Section 80 of the Excise Act (II of 1915) but are made over to the Police for custody under Section 81, or in the case of opium, under Section 20 of Opium Act (1 to 1878) a description of each package and of the seals thereon must be given in the list of such articles, which shall be prepared in Form No. 138-A in duplicate, one copy to be made over to the Police and the other to be retained by the Excise Officer. Both copies must be signed by both officers.

(15) When excisable articles and opium in the shape of goods under the custody of the Railway or Steamer authorities, are reasonably believed to be illicit, they may be seized but a receipt must be given for the article in which must briefly be stated the cause of the seizure.

(16) The provisions of Section 21 of the Opium Act I of 1878 and of Section 82 of the Excise Act II of 1915 in regard to the submission of reports of seizures and searches should be strictly followed by all officers conducting searches.

369A. Detective warrants. - (a) The issue of detective warrants shall be controlled by the Commissioner of Excise and Salt, Bihar and Orissa, to whom distributing officers requiring them shall apply.

(b)The detective warrants in the annexed form will be distributed by :-

(i) The Deputy Commissioner of Excise and Salt, Bihar and Orissa in respect of Excise Officers of the Excise Intelligence Bureau and the special staff employed for the suppression of cocaine and opium smuggling;

(ii) The Collector or Deputy Commissioner of the district in respect of officers under his direct control in the district;

(c) A register of receipt and issue of warrants shall be maintained in the Excise Commissioner's and in the Collector's Office in the Forms annexed.

(d) A detective warrant shall consist of a roll of paper bearing the name, rank of officer or man to whom it is issued, the date of issue, the date of expiry and signature and rank of the issuing officer on the face side of the warrant and a description of the holder of the warrant on the reverse under heads :

Age, height, complexion, hair, face, eyes, nose, mouth, teeth, hair on face, special marks and signature of holder.

(e) Each warrant shall bear a number tallying with that in the register maintained in the issuing office.

(f) Each detective warrant shall be signed on the face side by the Collector of the district, or by the Deputy Commissioner of Excise and Salt, Bihar and Orissa, and shall bear the Collector or the Excise Deputy Commissioner's office stamp on the back.

(g) The detective warrant shall be carried by all officers and men of the Excise Intelligence Bureau the Special staff for the suppression of cocaine and opium smuggling and officers and men employed on detection work of the district in plain cloths.

(h) The detective warrant shall be issued with effect from the January, or any subsequent date and shall be made valid only up to the 31st December, of each year. It is open however to distributing officers, who require to issue warrants for shorter periods, to endorse them for any period they choose.

(i) A register showing the number of warrants issued in course of the year shall be maintained in each district. All officers distributing warrants shall satisfy themselves from time to time by personal inspection that warrants are actually in possession of the officers or men to whom they are issued.

(j) Warrants temporarily not in use or kept pending return for destruction shall be kept in the personal custody of the Superintendent of Excise of each district under lock arid key.

(k) The loss of a detective warrant shall be treated as a serious offence and shall invariably be made the subject of proceedings. Every case of loss shall, as soon as discovered, be communicated to the issuing officer.

(l) All time-expired warrant shall be returned to and destroyed in the presence of issuing officer, a report being submitted to the Commissioner of Excise and Salt, that this has been done not later than the 31st January of each year.

Form of Detective Warrant

Bihar and Orissa Excise Department Detective Warrant No....................

Name. Rank. Date of issue. Date of expiry.

Signature and rank of issuing officer

(On the reverse).

Description of Holder

Age. Height. Complexion. Hair. Face. Eyes. Nose. Mouth. Teeth. Hair on face. Special Marks.

Signature of holder.

Form of register of receipt and issue of detective warrants to be maintained in the Excise Commissioners' office for the year......................

Nature of warrant. Distributing Officer to whom issued. Date of issue. Initials of Personal Assistant Date of return. Date of destruction. Initials of Personal Assistant Remarks.
1 2 3 4 5 6 7 8
 

Form of register of receipt and issue of detective warrants to be maintained in the Collector's office for the year..............

Nature of warrant. Officer to whom issued. Date of issue. Initials of Superintendent of Excise Date of return. Date of destruction. Initials of Superintendent of Excise Remarks.
1 2 3 4 5 6 7 8
 
  1. Officers empowered to investigate offence.- (a) The officers named below have power under Section 77 to investigate all Excise offences within the areas to which they are appointed :-

(1) Collectors.

(2) Sub-divisional Officers.

(3) Superintendents of Excise.

(4) Excise Inspectors and Sub-Inspectors.

(5) Any Deputy Collector to whom the Collector has delegated his power.

(b) Notification No. 470 F., dated the 15 January, 1919 Order II (2) (c) Ditto. Order XIV, Ditto Order V (g).-[The officers named below have power to investigate offences punishable under Sections 47, 49, 55 or 56 :-

Order II (4) (a), Notification No. 470 F., dated the 15th January, 1919. - Police Officers not below the rank of officer in charge of a police-station.

  1. Officers empowered to stay proceedings.- All the Officers mentioned in the preceding paragraph are also empowered to stop proceedings under Section 78 (2) of the Act in respect of an offence they are empowered to investigate.

Excise and Salt-Sub-inspectors cannot stop proceedings unless authorized by a Collector, Superintendent of Excise or Sub-divisional Officer but are required to report to such officer and await his orders before staying proceedings.

  1. Register of information of offences.- Every Excise Sub-Inspector and petty officer will keep a register in Form 117 in which information of all offences shall be recorded immediately on receipt. No copy need by submitted, but the register should be carefully examined by inspecting officers.
  2. Report of arrest, seizure or search within 24 hours.- Section 82 of the Act requires a report to be sent within 24 hours to the Collector and to the Excise Officers, if any, empowered under Section 77(2) to investigate, when any arrest, seizure or search under the Act is made or when any information of such is received.This report shall be in Form No. 136 and must be submitted in every case of search even if no arrest or seizure is made, it should contain among other things a short history of the circumstances leading to the arrest, seizure or search and a complete list of persons who helped in such arrest, seizure or search either by actual participation or by supply of information. The investigating officer will proceed with his investigation without waiting for orders on Form No. 136 but will be subsequently guided by any orders passed on it.

Section 78(4) of the Act requires that when an investigation is completed and a prosecution appears warranted, the Investigating Officer shall report to a Magistrate. This report shall be sent in Form No. 137 and when any search has been made, shall be accompanied by Form No. 138, Form No. 137 will be filled up in duplicate, one copy being sent to the Magistrate and one copy to the Superintendent of Excise. It will be for the Superintendent of Excise to see that the prosecution is properly conducted.

  1. Reasons to be recorded for stay of proceedings.- When the Investigating Officer considers that proceedings should be stopped, he must record his reasons in writing.
  2. Officers empowered to release on bail or bond for appearance. Order II (5). Notification No. 47.-F. dated the 15th January, 1919 Order XIII ditto. Order II (4) (a) ditto.- The officers named below are empowered to release persons on bail or on their own bond under Section 79 (5):-

(1) Collectors.

(2) Sub-divisional Officers.

(3) Excise and Salt Officers not below the rank of Sub-Inspector.

(4) Police Officers not below the rank of the Officer-in-Charge of a police-station.

  1. Release of accused persons on bond or bail bond.- By Section 79(1) (2) and (4) the officer executing a warrant of arrest is compelled to release the accused on bail or on his bond if satisfactory security is tendered.
  2. Production of persons arrested and articles seized.- By Section 80 (2) it is required that officers who have power to arrest but not to release on bail should produce articles seized and persons arrested before the officers specified in clauses (a), (b) and (c) of that section. This procedure is necessary in the case of officers of the Customs, Land Revenue Departments, officers below the rank of Sub-Inspector in the Excise and Salt Departments, and officers below the rank of officer-in-charge of a police-station in the Police Department.
  3. Procedure when persons arrested is brought before Collector or Excise Officer.- When a person arrested is brought before a Collector or Excise Officer as required by Section 84, and further time is needed for investigation, then if the person arrested is unable to give bail, the Collector or Excise Officer will forward him to the Magistrate and apply for adjournment. When bail is given it is not necessary, in cases in which more time for investigation is required, that the person arrested should be sent immediately to the Magistrate.
  4. Cognizance by the Magistrate.- Under Section 87(a), Magistrates are debarred from taking cognizance of certain Excise offences except on their own knowledge or suspicion, or on complaint or report of an Excise Officer or an officer empowered in this behalf by Government. The officers so empowered are police officers not below the rank of officer in-charge of a police-station. [Order II (4) (a) of Government Notification No. 470-F., dated the 15th January 1919.

Under Section 87(b) Magistrates are debarred from taking cognizance of certain other offences under the Act except on complaint or report of a Collector or an Excise Officer authorised by the Collector in this behalf. Superintendents of Excise and Sub-divisional Officers are vested with these powers of a Collector. [Orders II (2) (o) and II (5) of Government Notification No. 470-F., dated the 15th January, 1919.

In respect of all other Excise offences, Magistrates may take cognizance as prescribed in Section 190, Criminal Procedure Code. When cognizance is taken by a Magistrate either of his own knowledge or suspicion or on the complaint or report of a person other than the officers named in Section 87, intimation should be sent to the Collector.

  1. Complaints or report by Excise Officers.- The power of complaint and report to Magistrates under Section 87(a) can legally be exercised by Excise Officer of all ranks. Ordinarily, however, a petty officer or a constable should not in the first place complain or report to a Magistrate direct, but to his superior officer who has power to investigate the case.
  2. Complaints or reports of Customs, Opium and Land Revenue Officers how submitted.- The officers of the Customs and Land Revenue Departments are not among the officers who have been declared in Order II(4)(a) of Government Notification No. 470-F., dated the 15th January 1919, to have the power to complain or report to Magistrates with regard to the offences mentioned in Section 87. Their complaints or reports should be submitted through the local Excise or Police officer who has this power.
  3. Conduct of prosecution.- When an Excise Officer not below the rank of a Sub-Inspector applies under Section 495, Criminal Procedure Code, for permission of the Magistrate to conduct the prosecution in cases under the Excise or Opium laws, it has been held by Government that such permission, save in cases where there appear to be very strong grounds for refusing it, should be given. The majority of Excise cases, however, are of a petty nature and not contested, and the Court does not ordinarily require any assistance. It is not necessary, therefore, that a departmental officer should always appear to conduct the prosecution, if the prescribed forms have been carefully filled up. It may sometimes be advisable that the Superintendent of Excise or Inspector should appear and press for deterrent punishment. In important cases, the services of the Government Pleader or the Public Prosecutor should be retained. If the services of such are not available, the District Magistrate may, with the previous sanction of the Legal Remembrancer, engage a private practitioner.

Similarly in connection with the trial of appeals before the Court of Sessions, the Collector should, if he considers it necessary, apply to the District Magistrate for the services of the Government Pleader or Public Prosecutor and before the High Court for the services of the Government Advocate. The District Magistrate should communicate with the Superintendent and Remembrancer of Legal Affairs, if he considers the appearance of Counsel desirable.

  1. Judicial proceedings.- Order XII of Government Notification No. 470-F., dated the 15th January 1919, published under Section 63 of the Act, prescribes, before what officer proceedings shall be deemed to be "Judicial proceedings".
  2. Information and aid to Excise Officers.- Rules 67 to 70 of the Rules made by Government under Section 89 of the Act prescribe the procedure regulating the supply of information, under Section 75 of the Excise Act, by officers of the Police, Salt Customs and Land Revenue Departments to Excise Officers, of all breaches of any of the provisions of the Excise Act which may come to their knowledge.

The authorities of the various Railway systems in this province have, at the instance of the Local Government agreed to exercise their powers under Section 58 of the Railways Act and in particular-

(a) to allow Excise officers especially selected by the Commissioner of Excise to periodically examine the station records of consignments. All such selected officers will be provided with a letter of authorization by the Collector in the prescribed form;

(b) to allow selected Excise officers to enter the Railway platforms in Mufti at all hours of day and night without question with a view to enable them to watch the arrival and departure of smugglers.

If any Excise officer having reasons to suspect that any articles in course of transmission through the inland post contains cocaine and that such transmission is therefore, in contravention of Rules 42 and 43 of the Government rules made under Section 89 of the Act, communicates his suspicion to any officer of the Postal Department through whose hands such postal article passes, such officer of the Postal Department will, in accordance with instructions that have been issued by the Postal authorities, take action under Section 24 of the Post Office Act. The postal article will continue on its journey till it reaches the post office of delivery, where the Officer-in-Charge of the post office will invite the addressee to attend, and in his presence, or, if he fails to attend, in his absence, open and examine the postal article. The information so obtained should enable the Investigating Excise Officer to obtain the necessary evidence for a prosecution under the Excise Act or the Post Office Act as the case may be.

  1. The following rule is reproduced from the Post Office Manual, Volume I.

"74. Production of post office records before Excise Officer. - (1) Records of a post office should be produced, and information available in them should be given, on the written order of any Police officer who is making an investigation under the Criminal Procedure Code, or of any Excise officer empowered by local Government or Administration to investigate offences punishable under any Excise Act but only those entries in the records should be disclosed which relate to the person or persons charged with the offence under investigation or which are relevant to that offence. In any other case, the Postmaster should, without delay, refer for orders to the Postmaster-General, who will decide whether or not, under Section 124 of the Indian Evidence Act, I of 1872, the information asked for should be withheld.

(2) When the information asked for by a Police or an Excise officer is not available in the records of the Post Office, the Police or the Excise Officer should be informed accordingly, irrespective of the question whether the information, if available, might or might not be given under Rule 73.

  1. Expenses to witnesses.- The grant of expenses to witnesses is regulated by Rule 71 of the Government rules made under Section 89 (m) of the Act.
  2. Compensation to persons arrested or charged.- The grant of compensation is regulated by Rules 72 and 73 of the same Rules passed under Section 89 (n) of the Act.

387A. As soon as possible after a case has been disposed of by Court, the investigating officer should submit to the Superintendent of Excise a final report in Form No. 139 A. There should be maintained a separate record for each case, consisting of the reports in Forms nos. 136, 137, 138 and 139 A and any other connected papers. These records should be arranged in the same order and should bear the same serial numbers as the corresponding entries in the Register of cases.

  1. Case register.- A register of cases instituted under the Excise, Salt and Opium laws will be kept in Form No. 101 at headquarters stations of all districts. This register will show all cases which are sent up for trial before Magistrates whether against Excise licensees or against outsiders, cases against outsiders only (i.e., persons other than Excise licensees or their employees) that are compounded under Section 68 of the Act, and also cases in which opium, salt or excisable articles are seized but the offenders cannot be traced. Entries relating to the last class of cases will be made from particulars shown in the statements in Form No. 136 mentioned in paragraph 373, promptly on receipt of these statement. For cases that go into Court, columns 1 -8 and 11-12 should be filled in as soon as the reports in Form No. 137 are received and columns 13-17 on receipts of report in Form no. 139 A. Cases which end in fruitless search in which no seizures are effected and cases against licensees or their employees (including cases of unlicensed tapping of trees or unlicensed possession of Tariby persons connected with any licensed Tari shop) that are compounded under Section 68 of the Bihar and Orissa Excise Act, 1915 are not to be entered in register in Form No. 101.

The Collector shall examine this register at least once a month and in the column of remarks shall state his opinion on the adequacy of the punishments and rewards and in the case of discharge or acquittal, on the conduct of the investigation officer.

  1. Register of convictions.- A register of persons convicted under the Excise and Opium laws in a district shall be kept in the district office in Form No. 102. It will also be kept in subdivisions in respect of persons convicted in the subdivisions. Intimation of every conviction should be sent by the prosecuting officer to the Sadar Excise Office for entry in the register. In the case of a second or succeeding conviction, the original or subsequent entry will be carefully cancelled by red ink lines, and all convictions entered under the last entry. The entries in the register should be made alphabetically at the end of every month, the necessary particulars being compiled from the records and from Register 101. This will not, however, be done till any appeal preferred has been disposed of. Sufficient space should be left after each letter to permit of entries being made for three years, at the end of which each volume will be closed. Convictions under Section 57, Act II of 1915, need not be shown in the register.

This register must be consulted by prosecuting officers in all prosecutions under the Excise and Opium laws.

Note I-(1) Attention is called to Board's Memorandum No. 227-B, dated 12th January, 1910. -

"Section 9 of the Opium Act, I of 1878, provides for each offence of illegal possession, sale, or transport of opium a penalty of imprisonment for a term which may extend to one year, or fine which may extend to one thousand rupees, or both. It further provides that where a fine is imposed, the convicting Magistrate shall direct the offender to be imprisoned in default of payment of the fine for a term which may extend to six months, and such imprisonment shall be in excess of any other imprisonment to which he may have been sentenced."

(2) In paragraph 12 of their Resolution No. 1095 E., dated the 8th March, 1900, the Government of India observed as follows:-

'In the opinion of the Government of India, opium-smuggling, when detected, can best be dealt with by the imposition of both fine and imprisonment, so as to make both the person caught (who is in important cases generally a mere agent) and his principal share the penalty.'

(3) The selling price of Excise opium varies from Rs. 17 to Rs. 35 a seer in Bengal districts. The price paid by the Opium Department to the cultivator for raw opium is Rs. 6 a seer. In Burma, a seer of smuggled opium is worth about Rs. 100. There is evidently therefore, a large margin of profit to tempt the smuggler.

In Burma, the Government is endeavouring in the face of great difficulties to check excessive indulgence in opium. If smuggling from Bengal is not discouraged by deterrent punishment, this task becomes almost insuperable.

(4) In letter No. 2398-J.D., dated the 16/19th October, 1909, Government in the Judicial Department has issued the following orders on the subject to the Superintendent and Remembrancer of Legal Affairs:-

* * * * * it will be seen that in the cases quoted * * Magistrates ** have been content to impose a moderate fine, whereas in other Courts similar cases has generally been punished with rigorous imprisonment. In view of the high value of opium in Burma, and the prevalence of the offence of smuggling into that country, it is very desirable that when cases are detected deterrent punishment should be inflicted. I am therefore to request that the Public Prosecutor may be instructed to ask any Presidency Magistrate before whom such a case may be heard for permission to address the Court; in the event of the Magistrate convicting an accused, on the question of sentence. Opportunities will thus be obtained to press for deterrent sentences, and the Excise authorities will furnish the Public Prosecutor with a memorandum of information to enable him to convince the Magistrate of the necessity for such sentences. If after these steps have been taken an obviously inadequate sentence is imposed the Excise authorities will be asked to bring the matter to the notice of Government in order that the High Court may be moved for an enhancement of the sentence."

Note. II - (1) In Circular No. 1969-F., dated the 8th March, 1919, Government in the Financial Department issued the following orders about inadequate punishments in excise prosecutions :-

"The notice of Government has been drawn to the large number of excise prosecutions in which inadequate punishment have been inflicted by the trying Magistrates.

(2) The explanations furnished by these Magistrates show that the gravity of the offences is often not realized. In some cases where the offence has been committed with a deliberate intention of defrauding Government of its revenue, the Magistrates have awarded light punishments on account of the poverty or the old age of the offenders, while in many other cases they have awarded nominal punishments on the sole ground that the offences committed had not involved any loss of revenue to Government. The Lieutenant-Governor in Council observes that Magistrates commonly fail to appreciate the intention of the legislature in providing a heavy punishment for excise offences. The question of revenue is only one of the considerations which should influence the court and it must be understood that transactions in excisable articles are controlled by Government not merely with a view to protect the revenue but also to promote the well-being of the people.

Offences in respect of cocaine are the most serious on account, not merely of the enormous profit obtained by the offenders, but also the moral and physical degradation which the drug produces in those who use it, and for this reason the legislature has provided a specially heavy scale of punishments for these offences. Next in importance are offences against the opium rules. It is a matter of common experience that the principals as a rule take no active part in the smuggling of cocaine and opium, but remain in the background, and the persons who are arrested and convicted are merely their agents or tools. In order to secure as far as possible the punishment of the principals as well as the agents, the combination of a substantial fine with a sentence of imprisonment is desirable in every important smuggling case, as the fine will probably be paid by the principal who would otherwise escape all punishments. Offences of illicit distillation of country spirit rank next importance to cocaine and opium, and their suppression by the infliction of deterrent punishment is very necessary.

(3) The Lieutenant-Governor in Council desires that in determining the punishment to be inflicted for excise offences, trying Magistrates should bear In mind the distinction between technical offences, such as being in possession of an excessive amount of country spirit on the occasion of some festival, and the serious offences of illicit distillation and sale, where the intention is clearly to practise an illicit and extremely profitable trade. In the case of offences of the former class the plea of first offence, poverty or old age may properly be considered in mitigation of the penalty; but in the latter class of offences the infliction of light punishment on these grounds is merely an incentive to the repetition of the offence, particularly among the poorer classes who can realize what to them is a large profit by such offences as long as they are undetected.

(4) Where the offenders are persons of low caste or aboriginals by whom imprisonment is not considered a disgrace, imprisonment for a very short term is not a deterrent punishment. Nor is a small fine which can be readily paid sufficient. The most effective punishment in such cases is a fine sufficiently heavy to suit the circumstances of the culprit with or without a substantial term of imprisonment according to the gravity of the offence. In all cases imprisonment should be awarded in default of payment of the fine.

(5) The Lieutenant Governor in Council desires that Commissioners and District Officers will give their careful attention to manner in which the officers subordinate to them dispose of excise cases and arrange that this class of prosecution should be made over to magistrates of suitable standing. At the same time officers conducting excise prosecutions should be instructed to press for deterrent sentences in all but purely technical offences. In case an obviously inadequate penalty is found to have been imposed the District Officers should always take notice of the fact and should address Government with a view to moving the High Court to enhance the sentence, if such a course be deemed to be expedient.

Note. II A - (1) In circular no. 1129-48 Excise, dated the 26th January 1923, Government in the Ministry of Education emphasised the orders contained in circular No. 1969-E, dated the 8th March, 1919, and issued the following orders about inadequate punishments in excise prosecutions:-

The notice of Government has again been drawn to the large number of excise prosecutions in which inadequate punishments had been inflicted by trying Magistrates particularly in cases of illicit distillation, an offence which has been spreading rapidly during the current year, especially in the Chota Nagpur Division. As is well known this offence was encouraged by the non-co-operation propaganda of last year, but though the propaganda has decreased the offence is still persisted in, in particular by members of the aboriginal tribes. I am therefore, to invite the attention of all trying Magistrates to the orders contained in Mr. Sifton's letter no. 1969-E, dated the 8th March, 1919, and in particular to paragraphs 3 and 4 of that letter.

(2) The Local Government consider it necessary that the excise authorities shall in all cases of illicit distillation place before the trying courts full information as to the circumstances under which the offence was committed and in particular should inform them whether the offender has any assets and whether the illicit distillation was carried out with a view to sale and if so, what profits have been made by the accused. In all cases in which profit has been made and in which the accused has any assets it is desirable that the trying Magistrate should be moved to impose a substantial fine in addition to a substantive sentence of imprisonment. For such offences substantive sentence of fine only or one week or two weeks imprisonment without fines appears to Government to be inadequate and as a general rule in such cases the imprisonment should not be for less than one month. In many cases inadequate fines are inflicted because the courts take into consideration the poverty or old age of the offender. But though these circumstances may suitably be taken into consideration it should be pointed out to the court that an inadequate fine is useless as a deterrent. In cases in which the accused has been previously convicted the sentence should be considerably enhanced. If any case arises in which in the opinion of the District Officer an inadequate penalty has been imposed he should consider the desirability of reporting the case to the High Court under Section 438, Criminal Procedure Code, with a view to the enhancement of the sentence or of addressing the local Government with a view to the High Court being moved to enhance the sentence.

Note II B. - (1) In circular no. 3553-57-A., 'dated the 19th, April, 1927, Government in the Appointment Department emphasized the orders contained in circulars No. 1969-F. dated the 8th March, 1919, and No, 1129-48 Exc., dated the 26th January, 1923, and issued the following orders about the inadequacy of sentence imposed on conviction of offenders under the Excise and the Opium Acts:

1. No. 1969 - F. - dated the 8th March, 1919. - 1. The inadequacy of such dated sentences in the past has been the subject of frequent comment by Governments. Some improvement has been effected in recent years, but the general level of the sentences imposed on these offences remains far too low for them to be any deterrent on this form of crime, the serious nature of which inspite of the circular orders quoted in the margin, Magistrates still generally fail to recognise.
2. No. 1129-48-Exc., the 26th January, 1923.

(2) It is the settled policy of Government gradually to reduce consumption by steadily enhancing the price of alcoholic liquor and drugs, the non-medicinal use of which is permissible and by prohibiting the possession of drugs of which such use is not permissible such as cocaine. With every enhancement or prohibition the inducements of the illicit traffic naturally increase and can only be balanced by the penalties exacted from convicted offenders. This is specially the case with regard to drink because all the materials required for its illicit distillation are readily available throughout the province. There is also a wider aspect of the question. It is a matter of experience that practical impunity in the breaking of a particular law leads to a disregard for law in general and the whole tone of a district may be adversely affected by inadequate treatment of excise offence. Equally therefore, in the interests of temperance and in the maintenance of law and order illicit traffic in drugs and particularly illicit distillation must be steadily discouraged by the imposition of severely deterrent sentences on offenders.

(3) Government have decided that henceforth offences under the Excise and Opium laws shall be tried solely by stipendiary Magistrates and should under no circumstances be transferred to Honorary Magistrates. Where there are two or more Magistrates with 1st class powers in a subdivision, the cases should not be given, except for special reasons, to a Magistrate with lower powers. Further the attention of all Magistrates should again be drawn to the Circular Orders quoted above which are still in force.

I am therefore to request you to issue these instructions to all District Magistrates and to take steps to see that in all inspections of magisterial courts, enquiry is made to ascertain whether these instructions are being observed.

Note II-C. - In circular letter no. 383-J, dated the 30th January, 1939, Government in the Judicial Department issued the following instruction, about the punishment in Excise and Forest cases:-

It has come to the notice of the Provincial Government that many subordinate courts in Bihar impose unnecessarily severe sentences particularly in cases under the Excise and Forest Acts. Punishment in such cases appear to be inflicted mechanically according to a fixed scale of sentences.

I am accordingly to request you to instruct all Magistrates in your division that in assessing sentences due regard must be paid to the age and the previous antecedents of the offender, and also to the circumstances attending the commission of the offence itself.

Note II-D. - In circular letter no. 242-J.R., dated the 13th April 1942, Government in the Judicial Department issued the following orders about punishment in Excise cases :-

* Reproduced under Note II-C † Reproduced under Note II-B Government have reasons to think that the circular letter no. 383 J*., dated the 30th January, 1939 has been interpreted punishment of offences under the Excise Act, I am to explain that the Circular letter was directed against the evil of imposing sentences mechanically according to a fixed scale, and was not intended to supersede the instructions contained in Circular letter no. 3553-57 A. † dated the 19th April, 1927 from the Appointment Department of Government in which the necessity of imposing deterrent sentences to discourage illicit distillation was emphasised. Those instructions still hold good and I am to request that all magistrates in your division may be informed accordingly.

Note III. - Instructions regarding the procedure to be adopted in appealing against acquittals or moving for the enhancement of a sentence.

In Excise cases if a District Officer considers that the High Court should be moved to enhance a sentence of that an appeal should be filed by the Local Government under Section 417 of the Code of Criminal Procedure against the acquittal of an accused person, he should with as little delay as possible address the Excise Commissioner forwarding the record of the case and the opinion of the Government Pleader and should at the same time send to the Divisional Commissioner a copy of the following papers:-His letter of reference, the opinion of the local Government Pleader, the Judgement of the Court, and the note, if any, of the Superintendent of Excise. If the Divisional Commissioner considers that the proposed motion or appeal should not be filed he should forthwith place his view before the Board of Revenue. The Excise Commissioner will record his own opinion on the matter, and forward the papers to the Board for consideration. The Board, if it thinks that the motion or the appeal should be filed, will address the Financial Department of Government.

It is to be observed that these instructions as to the channel of correspondence are not intended to affect in any way the discretion of the District Officer as District Magistrate to recommend to the High Court that a sentence be enhanced. Indeed, action under the provisions of Section 438 of the Code of Criminal Procedure is not frequently preferable to a motion by the Government Advocate under Section 439 (1) of that Code. As, however, the law officers of Government in the High Court do not in practice, appear at the instance of the District Magistrate in support of a recommendation that a sentence be enhanced, the District Officer should if he considers the appearance of counsel desirable forthwith communicate his views in that regard to the Superintendent and Remembrancer of Legal Affairs at the same time forwarding to that officer a copy of his report to the High Court

The Government of India have directed that no appeal under Section 417 of the Code of Criminal Procedure should be filed after three months. Preliminary correspondence and consultations must therefore be completed in time to allow the Local Government a sufficient margin to consult their own law officers and move the High Court before the expiry of the period of the three months now prescribed. In case of delays recommendation for filing an appeal should invariably be accompanied by an explanation of the circumstances which led to the delay. When this abbreviated period of limitation expires on a non court day the appeal should if possible be preferred on the first day on which the court re-opens.

  1. Interrogation of offenders in Jail in important cases of smuggling of excisable articles and report to the Excise Intelligence Bureau.- In all important cases of smuggling ending in the conviction and imprisonment of an offender the Collector should depute an Excise Officer to interview him while in jail and examine him as to his sources of supply, his associates and hismodus operandi. The result of the interview should be reported promptly to the Excise Intelligence Bureau.

390A. Rules for the working of the Excise Intelligence Bureau. - (1) The Excise Intelligence Bureau is the Central detective organisation of the province. It works in co-operation with similar Bureau in other provinces and with the Excise Officers in districts. Officers of the Bureau are under the direct control of the Deputy Commissioner of Excise.They can visit any place in any district and make general or special enquiries when ordered. The district staff are expected to render every assistance to these officers.

(2) The business of the Bureau is to check inter-provincial, inter-district and organised smuggling of excise and prohibited articles, such as opium, ganja, charas, cocaine and all other derivatives and liquors fermented or distilled. It will collect, collate and disseminate information regarding smuggling which comes within its purview.

(3) The bureau will collect information from (i) districts report, (ii) Intelligence gazettes of other Provinces and (iii) from reports received from the officers of the Bureau, generally, but any information coming to hand from other reliable sources will also be utilised.

(4) The Bureau will collate all the information received-

(a) by maintaining an index in which the name of every reported criminal will find place. A name once entered will stand on the index till death;

(b) by preparing history sheets which will be maintained for every reported criminal. A history sheet will be continuous record of the criminal in which information will be added from time to time as it is received; and

(c) by writing monographs on particular subject e.g., on the prevalence and methods of smuggling of particular drug, as may be necessary for guidance of officers.

(5) The Bureau will disseminate information by sending promptly to district authorities or provincial bureau such information as comes to it or such extracts from its records as may be necessary.

(6) In all cases of smuggling of any excise or prohibited article from or into any district, particularly opium, cocaine, morphia, ganja and charas, a complete report of cases should be submitted to the Deputy Commissioner of Excise within 24 hours of the detection of the case In Form No. 137 A and, if necessary, further particulars in Form Nos. 137 A (i) and 137 A (ii).

The report should be submitted in case of acquittal also, so that the accused may be treated as a suspect, if there are good grounds for doing so.

Note - Under Rule 260 of the Bihar and Orissa Police Manual, 1939, Volume I, cases of the kind stated above should be reported by the detecting Police Officer, through the Superintendent of Police to the Excise Commissioner's Office soon after detection.

(7) Excise sub-inspectors in charge of circles should make enquiries about the smugglers, reported to the Excise Intelligence Bureau, who reside in their circles, at least once a quarter. A report to this effect and changes in habits of smugglers and their death, if any, should be sent by Excise Superintendents to the Excise Deputy Commissioner, once a year in the month of September.

  1. Transfer of prisoners imprisoned for smuggling cocaine to jails of districts they belong.- Prisoners sentenced to imprisonment for smuggling cocaine, who are residents of any district in the Provinces of Bengal, the United Provinces, the Punjab, Bihar and Orissa, the Central Provinces, Assam, Delhi and the *Northwest Frontier Province [*Now in Pakistan] shall be transferred to the jails of the district to which they belong at any time not exceeding two months prior to their release. Descriptive rolls in triplicate of all such prisoners shall be submitted without delay to the Inspector-General of Prisons who will sanction their transfer and at the same time inform the Excise Intelligence Bureau of this Province and that of the other Province, if any, concerned of the transfer and furnish it with a copy of the descriptive roll. When such prisoners are residents of a © Native State they shall be transferred to the jail of the district nearest such Native State [© Now does not exist].

Instructions Regarding the Grant of Rewards for Prevention and Detection of Offences Under the Bihar and Orissa Excise Act, 1915.

  1. Rewards, by whom granted.- Rewards for the prevention and detection of offences against the Bihar and Orissa Excise Act of 1915 are given, not by the Magistrate, who receives reports of offences or tries offenders (save to the extent to which he may order fine money recovered to be applied under Section 545, Criminal Procedure Code, in defraying expenses properly incurred in prosecution or in compensation for injuries caused by the offence committed) but by the Collector under the control of the Commissioner of Excise and the Board of Revenue.
  2. Accounts instructions.- Fines imposed by a Criminal Court under the Bihar and Orissa Excise Act, 1915, are not included in "Excise Revenue" but are credited to the major head of account [Administration of Justice].
  3. Drawal and disbursement of rewards.- Expenditure on rewards in excise cases can be incurred under adequate sanction without reference to budget provision. Money from the Treasury by means of contingent Bills in Civil Account Code Form No. 16. No. entries need, however, be made against the heads "Allotment for current year" and Balance available" as audit on expenditure on reward is made against one grant for the whole province and not against allotment made to each disbursing officer.
  4. Power of Board to grant rewards.- The Board of Revenue is empowered to grant rewards in Excise cases at its discretion.
  5. Information of cases, etc. to Collector.- The Collector shall make arrangements so that information regarding all prosecutions and convictions under the Bihar and Orissa Excise Act, 1915, and the imposition and realization of fines thereunder is promptly conveyed to him by all Magistrates and Courts within the district.
  6. Power of Collector to reward informers when no prosecution.- A Collector may, without institution of judicial proceedings grant a reward not exceeding Rs. 50 to any person who may give information leading to the detection of illicit manufacture or sale of liquor or illicit cultivation of the hemp plant or sale of an intoxicating drug.

and persons concerned in detection, when prosecution. In cases of prosecution for offence against the Excise Act, 1915, the Collector may grant rewards to persons instrumental in the detection of the offence in accordance with the instructions contained in paragraphs 398 to 400 below.

  1. His power when fine imposed and realized.- In cases in which a fine is imposed and such fine is realized in full, the Collector may grant a reward equal to the amount of the fine, or not exceeding Rs. 100, in case he considers that a larger reward than the fine should be given.

and when not If no fine is imposed upon the offender, or if a fine is imposed but it is not fully realized, or if a fine be set aside on appeal, and if the Collector considers that the case is sufficiently important to justify the grant of a reward, he may grant such reward up to an amount not exceeding Rs. 100 in each case.

The power of granting rewards may be exercised by the Superintendent of Excise when the amount of reward in a case does not exceed Rs. 50.

  1. When Collector should apply to Commissioner.- If a Collector is of opinion that a reward of more than Rs. 100 is deserved, and if so large a fine has not been inflicted and realized, he will apply in Form 139 to the Commissioner of Excise for permission to grant a reward in excess of Rs. 100.
  2. Collector's power when confiscated articles sold or fine imposed in lieu.- When any fine is imposed in lieu of confiscation under the orders of a Magistrate under Section 67 of the Excise Act, the Collector may grant a reward upto the amount of such fine. He may also similarly grant a reward equal in amount to the sale proceeds if any, of confiscated articles dealt with in accordance with Rules 156 to 161 of the Rules framed by the Board under Section 90 of the Bihar and Orissa Excise Act, 1915.

The powers conferred by paragraphs 397-400 above on a Collector shall be exercised by the Collector Customs in regard to cases detected or sent up by his subordinates.

  1. Commissioner's powers.- The Commissioner of Excise may grant rewards not exceeding Rs. 200 for information given or services rendered in prevention or detection of offences against the Excise Act.

[Note. (i) - Delegation of power to Excise Deputy Commissioner/Excise Intelligence Bureau, to grant rewards in Opium and Excise cases up to a limit of Rs. 75/- (Seventy five) only in each case, sanctioned, vide Government Order No. C/A5 201/ 61-6986 dated 25.7.61.

(ii) Enhancement of the powers of the Commissioner of Excise, Deputy Commissioner of Excise, E.I.B. Collector and the Superintendents of Excise for grant of rewards in ganja smuggling cases only up to the limit of rupees five hundred, two hundred, two hundred and one hundred respectively in each case. So far other Excise cases are concerned they will continue to sanction rewards within the existing limit of powers, sanctioned, vide Government Order No. C/R6-302/ 94E-9419 dated 11.12.1965.]

  1. Principles to be observe.- Notes submitted by the investigating officer with his preliminary report in. Form No. 136 showing the names of persons who helped in the detection and the part taken by each of them, as well as the further particulars submitted by the prosecuting officer in paragraph 12 of his final report in Form No. 139A, should be carefully examined by the officer granting or recommending rewards, he may also make further enquiries that may appear to him to be necessary to check the accuracy of the notes and particulars referred to above. The informer should get the largest share, the next largest share should to the head of the force making the detection except where lengthy and intricate detective enquiries have to be undertaken in which case the responsible officer may get the largest share.
  2. Rewards not to be granted in petty cases.- Rewards should be granted liberally, but only after careful examination of each case. It is the wish of the Board that in important cases rewards should be disbursed to the full amount of the fines imposed and realized. In granting rewards, however, discretion should be exercised in each case, and sanction should be given or applied for, not as a mere matter of form, but only in important cases in which it is necessary to encourage and reward the persons instrumental in detection. In the case of petty offences, e.g., sale of small quantities of tarior manufacture of a small quantity of pachwai, rewards should be sparingly granted and when granted, should be only of nominal amount. This will render possible the grant of larger rewards in cases which are really important. It will depend entirely on the discretion of the Collector or Excise Commissioner to decide in what cases rewards should or should not be granted. The mere recording of statements of witnesses of sending up an accused for trial are no more than the ordinary routine duties of an officer and do not entitle him to a reward.
  3. Officer not eligible for rewards.- Police Officers above the rank of Inspector, Revenue officers above the rank of Kanungoes and Excise Officers above the rank of Inspector are not eligible for rewards in Excise cases.

404A. Rewards to be entered in service books. - The grant of rewards of all kinds will be entered in the officer's service books. Rewards granted for specially meritorious services shall be sent for publication in the Excise Intelligence Gazette.

  1. Period of appeal to be awaited.- In a case in which an appeal lies against the order of the first Court, no reward should be disbursed to Government officer, and no reward exceeding Rs. 100 should be disbursed to private persons till the period of appeal be made, till the result of such appeal be known.
  2. Rewards should be drawn in regular contingent bill Form (No. 16 C.A.G). As each contingent bill is passed, a note showing its number and date is to be made against the Collector's original order in the appropriate column in Form No. 139 A, granting the reward.

Receipts should be obtained from the persons getting the reward except as provided in paragraph 407 below. Receipts for rewards should be carefully enclosed to the case records. In case the Accountant General asks for the receipt for cases exceeding *Rs. 25 [*Now raised to Rs. 100] they should be sent to him and in their place his acknowledgement receipts should be enclosed to the records.

The Superintendent of Excise should periodically check the contingent register for rewards with the actual payees' receipts with a view to see that all amounts drawn from the treasury have been disbursed to the proper persons. When he is so satisfied, he should certify in the remarks columns of the register against the amount concerned in the following words "Disbursed and payees' receipts obtained." The Collector should make arrangements for the prompt disbursement of rewards granted and ordered and in particular, every endeavour should be made to disburse before the close of the financial year, amount granted up to the 28th February.

  1. Attendance of informer not required.- Any reward payable to an informer may be disbursed upon the receipt of the Collector, Superintendent of Excise or a Sub-divisional Officer without, requiring the attendance of the actual payee or a receipt from him.
  2. Rewards to Police Officers.- Rewards granted to Police Officers (including village Police) stationed at places outside the Sadar stations will be paid by the Collector by money order direct to the payees. The Superintendent of Police will at the same time be informed of this to enable him to have the necessary district orders issued and entries made in the Service Books of the persons concerned. The cost of remitting the amounts should be met out of the contract contingent grant of the Excise Department.
  3. Employment of Informers.- A Collector may, at his discretion, incur expenditure not exceeding Rs. 100 in any one case and not exceeding in all the amount placed at his disposal by the Commissioner of Excise for the employment of informers, the reimbursement to Excise Officers of expenses incurred in the detection of offences against the Bihar and Orissa Excise Act, 1915, or for any other purpose connected with the prevention or detection of such offences, such expenditure will be met out of the grant placed at the disposal of the Excise Commissioner for secret service and not out of the grant for rewards for the prevention and detection and offences against the Excise Act.

Confiscations.

  1. Board's Rules.- The disposal of things confiscated under the Bihar and Orissa Excise Act is regulated by Rules 154 to 162 of Notification No. 23-137-2, dated 29th April 1919, framed by the Board under Section 90 of Act II of 1915.
  2. Permit to legalize possession by purchaser of confiscated articles.- When the purchaser of a confiscated article is not a licence holder and the article purchased is in excess of the legal limit of private possession, a permit in Form 53 shall be granted to the purchaser. This permit shall be current for such period as the Collector may order and shall be returned to the Collector as soon as its period of currency has expired. The permit will not enable the holder to sell any portion of the article covered by it, but will only permit attention for his own private use.

CHAPTER XI

Rules Regarding the Preparation and Submission of Finger Print Slips by Excise Officers

  1. Definitions.- (a) "Finger Prints" mean impressions of the four fingers as well as that of the thumbs and are taken in two ways, as "plain" and as "rolled" impressions.

(b) To take a "rolled" impression, the bulb of the finger is placed upon a tin slab over which a thin film of printer's ink has been spread the plane of the nail being at right angles to the plane of the slab, and the finger is then turned over until the bulb surface which originally faced to the left now faces to the right, the plane of the nail being again at right angles to the slab. By this means the ridge surface of the finger between the nail boundaries is inked, and by pressing it lightly upon paper in the same way, that it was pressed upon the inked slab a clear rolled impression of the finger surface is obtained.

(c) A "plain" impression is obtained by placing the bulb of the finger on the inked slab and then impressing it on paper without any turning movement.

(d) "Unidentified" means a person whose residence and antecedents are unknown.

(e) "Untraced" means a person against whom no previous conviction has been traced.

(f) "Proficient" means an officer who has been declared as qualified to take clear and well-rolled impression.

(g) "Expert" means an officer who has been passed and declared as competent to examine, classify, and give an expert opinion on finger impressions.

  1. Appliances used.- The appliances required for taking finger prints consists of a tin slab, a rubber roller and a bottle of printer's ink. These should be kept scrupulously clean and free from dust, grit and hairs; The bottle of ink should be kept tightly closed when not in use. The roller when not in use should be kept wrapped up in a piece of clean oiled paper.

The slab should be freshly cleaned before use, all particles of old ink being rubbed off. Both slab and roller should be cleaned periodically with soap, benzine or kerosene.

  1. Points to be attended to in preparing Finger Print Slips.- The following points should be especially attended to in preparing Finger Print slips-

(1) A very small quantity of printer's ink should be applied to a clean slab and this should be worked up with the roller in to the thinnest possible film, so that the tin is dimly visible through the ink.

(2) The fingers of the subject should be wiped clean and dry before operation, in order to remove the slightest trace of perspiration.

(3) The finger should not be pressed too heavily on the inked slab or subsequently too heavily on the paper, to avoid blurred impression.

(4) Prints should be taken on the authorized "finger Print Slip" Police Form No. 100 (Schedule XLVII-Form No. 79) with necessary changes in manuscript.

(5) Impressions should always be taken with the tip of the finger pointing to the top of the form.

(6) For convenience in taking rolled prints the slip should be folded at the line indicated and the fold placed in line with the edge of the table.

(7) The rolled prints of the right hand should be taken first, each finger being inked, and impressed before the next finger in rotation is inked. When the "rolled" prints of the right hand have been finished "plain" prints of the four fingers of that hand should be taken simultaneously in the space provided for them in the slip. When the right hand has been done with the operator will proceed to take the "rolled" and "plain" prints of the left hand in a similar manner.

(8) When the finger prints of both hands have been taken, the slip will be turned over and the subject's name, residence, and details of convictions filled in.

(9) The Finger Print Slip of one convict should be completed before that of another is taken up.

(10) The "rolled" prints should show the complete contour of the bulbs of the fingers ; one delta in the case of "loops" and two in the case of 'whorls' should be visible.

(11) The "rolled" prints of the upper phalanges of the fingers only should appear on paper, and no impression should project beyond the space allotted for it.

(12) All names whether of persons or places, should be written very legibly. Entries should be concise and convictions should be noted in chronological order.

(13) If a finger be missing or so deformed that it cannot be impressed the fact will be noted in the space allotted for that finger, Deformities, cuts and scars interfering with the legibility of the impressions should be clearly described. Finger prints of convicts suffering from open cuts or scars in any of the upper phalanges of the fingers will not be taken (if this can be arranged) until the cuts and scars have healed. In the case of double fingers the prints of both the fingers should be taken if possible, if not the print of the more prominent of the two.

(14) The Finger Print Slips of females whether sent for "search" of for "record" should bear the word "Female" in red ink on the side of the slip which contains the impressions.

(15) Finger prints of lepers should not be taken on any account. Persons suffering from contagious and infectious disease should not have their finger prints taken until completely recovered.

  1. Finger Print Slips of the following classes of persons arrested in case under the Excise and Opium Acts should be sent for search to the Finger Print Bureau, C.I.D. Officer, Patna: -

(a) Persons who are unidentified.

(b) Persons charged with smuggling of cocaine or opium.

(c) Persons charged with smuggling of excisable articles from beyond the province.

(d) Persons believed to be members of organised gangs of smuggler of excisable articles.

If such persons allege that they are or are believed to be residents of any district outside Bihar and Orissa or are believed to have operation extending beyond the limits of Bihar and Orissa, Additional slips should also be sent to the Finger Print Bureau attached to the headquarters C.I.D. Officers of the Provinces of their residents and of the provinces to which their operations are believed to extend.

  1. Search slip to accompany Finger Print Slips.- A "search slip" police Form No. 58 (Schedule XLVII-Form No. 21) with necessary changes in manuscript should invariably be attached to every finger Print Slip despatched for search. The portion of this Form to be filed in by the Excise Officer is noted on the Form.
  2. When the Finger Print Slip of an under-trial prisoner has been sent to the Bureau for search, application should be made for the remand of the case pending receipt of reply from the Bureau.
  3. Slips for despatch by post should be folded along the red lines only.
  4. Reference to other districts to be made to trace the antecedent of smugglers.- The transmission of Finger Print Slip of unidentified smuggler does not absolve local enquiry as to their identity and source of supply of the drug. Whenever a smuggler professes to belong to some other district, or is suspected to had illicit dealings extending to other districts, reference should be made to the Superintendent of Excise of the district or districts concerned.
  5. Method of proving previous convictions in traced cases.- If on the return of the "search slip" from the Bureau it is found that the previous convictions against the accused have been traced, steps will be taken to prove them under Section 511, Criminal Procedure Code.

Note. - It may be noted here that in case of an accused with more than one previous conviction it will generally be sufficient to prove the last conviction only provided that the former convictions were proved in that case and are mentioned in the Judgement.

  1. Method of proving the identity of the accused.- The identity of the accused should ordinarily be proved by the evidence of the officer who is cognisant of the conviction, but if this be not possible identity may be proved under Sections 45 and 73 of the Indian Evidence Act (1 of 1872) as amended by Act V of 1899 by means of expert evidence for which purpose the services of an "Expert" must be requisitioned from the Finger Print Bureau.
  2. Cases traced by the Bureau.- When the trial of a smuggler, whose previous convictions have been traced by the Bureau, has terminated, information should be communicated to the Bureau as to whether the identity of the accused was proved in court and enhanced punishment awarded under Section 65 of the Excise Act. If not the reason should be stated in full.
  3. Finger Print Slips of the following classes of Excise convicts, male or female, should after conviction, be sent to the Finger Print Bureau, Patna, for permanent record:-

(a) All persons convicted of smuggling cocaine.

(b) All persons convicted of smuggling opium.

(c) All smugglers of excisable articles from outside the province of Bihar and Orissa and convicted in the Province of Bihar and Orissa.

(d) All persons known to be members of organised gangs of smugglers of excisable articles.

(e) All persons convicted of offences under the Excise and Opium Acts which do not fall under any of the foreign item, but which are of special importance.

If such persons allege that they are or are believed to be residents of any district outside Bihar and Orissa or are believed to have operations extending beyond the limits of Bihar and Orissa, additional slips should also be sent to the Finger Print Bureau attached to the headquarter C.I.D. offices of the provinces of their residence and of the provinces to which their operations are believed to extend, going on each of Finger Print Slip the names of different Bureaus where the slip is sent for record.

  1. Finger Prints intended for record should ordinarily be taken soon after arrest; but if for any reason, this has not been done they should be taken as soon after conviction as possible and if the accused is sentenced to imprisonment, arrangements should be made with the Jail authorities for taking his finger prints in Jail.

Finger Prints Slips for record should be sent as soon after conviction as possible, but if an appeal lies, not till the period of appeal is over and the appeal, if any, has been decided. They should in all cases be tested before despatch by proficients, and should be accompanied by despatch Cheque in duplicate in Police Form No. 80 (New).

  1. and 426.(Deleted).
  2. Submission of death, reports.- Superintendents of Excise should forward to the Finger Print Bureau an annual statement of deaths among convicts and ex-convicts in Police Form No. 82.
  3. to 440.(Deleted).

CHAPTER XII

Security

  1. (A) Security will be be taken from the Excise Officers (including probationers) named below to the amount noted against each :-
Rs.
(1) Inspectors ... ... 500
(2) Sub-Inspectors ... ... 500
(3) Head clerks (including officiating) ... ... 500

(b) Security to the amount of Rs. 250 will also be taken from the (i) Assistant Sub Inspectors mentioned in the list approved by Commissioner of Excise for acting appointment as Excise sub-inspector and from (ii) Excise clerk, when they begin to officiate as Excise Sub-Inspector. They will be required to pay a further amount of Rs. 250 after they are appointed Excise Sub-Inspectors substantively :

Provided that the Commissioner of Excise may, at his discretion exempt any Excise Officer from the obligation of furnishing security.

(c) Security to the amount of Rs. 100 will be taken from (i) Excise Assistant Sub-Inspectors who are not in the list of candidates approved for officiating as Excise Sub-Inspector and from (ii) constables and outsiders who are in the list of candidates enrolled for officiating as Excise Assistant Sub-Inspectors. Constables and outsiders enrolled for officiating as constables will be required to furnish security to the amount of Rs. 50.

  1. After 20 years' service.- The Security of Officers of 20 years' pensionable service or upward may be diminished by one-half.
  2. Form of security.- Officers required to give security may give it in Government promissory notes or in the form of Post Office Savings Bank deposits. The latter shall be pledged to the Commissioner of Excise. In either case, they are required to execute a bond in Form No. 157. In case of Government promissory notes their realizable cash value should approximate to the amount of the security required.
  3. Payment of Instalments.- If an officer is unable to furnish the full amount of security due from him in a single payment, he may, at the discretion of the Collector, be permitted to pay it by monthly instalments of not less than one-sixth of his pay within a maximum period of five years. Such officers shall execute a bond in Form No. 157 in favour of the Commissioner of Excise in the district in which he is serving, on payment of the first instalment at the Savings Bank.
  4. Security in land.- House or landed property shall, in no case, be accepted as security.
  5. Promissory notes where deposited.- Promissory notes lodged as security will be endorsed over to the Commissioner of Excise and deposited with the Reserve Bank of India. *Calcutta. [*at Patna].
  6. Return of security.- Promissory notes and Savings Bank deposits lodged as security may be returned after six months from the date of vacation of the office, but security bonds should be retained permanently or until it is certain that there is no necessity for keeping them any longer.
  7. Stamp and registration fees.- The security bonds mentioned above are exempted from payment of stamp duty and registration fees.
  8. Security bonds where deposited.- The security bonds of all officers will be sent for safe custody to the Inspector General of Registration. They should be sent in registered covers, and copies on plain paper should be retained in the district Excise offices for reference, whenever necessary.
  9. Procedure on transfer.- When an officer is transferred from one district to another, the copy of his security bond and the pass-book for his Savings Bank security deposit will be forwarded to the Collector of the district to which he is transferred.
  10. Procedure on promotion.- When an Excise Officer is promoted to an appointment which requires a higher amount of security, he shall execute a fresh security bond. This is not required in the case of acting appointments.
  11. Register.- A register of securities should be kept in Form No. 103.

CHAPTER XIII

[Uniforms]

  1. Uniforms.- Uniforms are prescribed for the Officers of the Bihar Excise Department as follows-

(1) Inspectors.

Full dress

Coat-Khaki drill (Shade wigan I) with stand up double collar 3.75 c.m. high with brass hook and eye, four pockets: no pleat on the back and no buttons on sleeves; shoulder straps of same material; brass belt hook on either side; to be worn with departmental shoulder badges, stars and gold plated fcgkj mRikn buttons jacket size, five up the front, four for the pockets and two for the shoulder straps.

Jodhpur or Riding Breeches. - Khaki drill or cord (Shade wigan I), Putties, Woollen Khaki to match shade wigan I.

Boots - Plain, chocolate brown, without toe caps; leather soles;

Head dress :-(i) Pugree of Khaki cloth to match shade wigan I, 6.5 metres long a separate gold fringe 8 cm. wide attached to 25 cm. of Khaki cloth and gold peaked kullah; to be worn with departmental brooch Badge.

(ii) Khaki Pith hat to be worn with breeches by trainees at the Police Training College for riding.

Buttons-Gold plated with fcgkj mRikn device.

Sword belt- Sam brown pattern, chocolate colour with single brace for right shoulder, brass fittings and no frog.

Working Dress

Shirt- Khaki twill or cellular (shade wigan I) with two breast patch pockets with flaps; open neck (known as glad neck); short open and elbow length sleeves; shoulder straps of same material; to be worn with departmental shoulder badges and stars and small gold plated fcgkj mRiknbuttons and khaki silken whistle chord and whistle.

OR

Bush Shirt- Khaki cellular or twill (shade wigan I) with open neck and full sleeves (which may be worn rolled up to the elbow) or elbow length half sleeves; with two breast patch pockets with flaps and two side pocket (stitched on the inside) with flaps below the waist straps; with shoulder and waist straps of same material; with four khaki celluloid or plastic buttons up the front, two for the breast pockets and two for the shoulder straps, to be worn with departmental shoulder badges and stars, gold plated waist straps buckle and khaki silken whistle chord and whistle.

Shorts-Khaki drill (shade wigan I) with no hip pocket; two front buckled belt straps, three buttoned loops, turning down from top to take the Sam Brown belt; to be worn with shirt and belt.

OR

Slacks-Khaki drill or cord (shade wigan I) regular pattern with turned down buttons to be worn with bush shirts only.

Shoes- Brown Oxford to be worn with khaki hose (to match shade wigan I) or socks (for use with slacks only.)

Head dress-(a) Khaki woollen peaked caps with brown straps

(b) Khaki pith hat; to be worn with departmental brooch badge for riding by trainees at the Police Training College.

(c) Beret, khaki woollen to be worn with departmental brooch badge and yellow plume by trainees at the Police Training College.

Sword belt- Same as for full dress.

(2) Sub-Inspectors

The full and working dress uniforms for Sub-Inspectors shall be the same as prescribed for Inspectors with following exceptions:

(i) Kullah will be silver peaked and fringe of silver wire.

(ii) Peaked caps will have black straps.

(iii) Plume or beret cap will be green.

(iv) Waist strap of bush shirt will have silver plated buckle.

(3) Assistant Sub-Inspectors

Full Dress

Coat-Khaki drill with stand-up collar, 3.80 cm, high, fastened with two brass hooks and eyes. Side opening; front open the whole way down.Two patch pockets at the breast, flap with button holes to cover the pockets, Pointed cuffs 12.5 cm. high at the point and 5 cm. behind. Shoulder straps with two perforations 2 cm. from the sleeve joint and button hole at the collar end; five button holes down the front to be cut across horizontally, brass belt hook on either side, brass fcgkj mRiknbuttons for button holes and brass fcgkj mRikn letters for shoulder straps.

Short-Khaki drill (shade wigan I) without hip pocket, two front buckled belt straps, three buttoned loops turning down from the top to take the belt.

Putties-Khaki woollen, 2.4 meters by 10 cm. fitted with Khaki cotton tapes 1.8. meters in length.

Belt- Brown leather with circular brass claps, ornamented with Asoka lion emblem on plain grounds in centre and fcgkj mRikn in circle.

Great coat- Khaki woollen cloth with cap and brass fcgkj mRikn buttons.

Rain coats and Hoods-Spinners jackton on double water-proof khaki drill.

Rain Coat- Plain cut, two hip pockets 14 cms. square with flaps 6.5 cm. deep. Double stand-up collar 9 cm. at the point in front and 5 cm. in the middle at the back with I stocks hook and eye at front opening. Opening at the bottom of back 43 cms. long. Shoulders reinforced by superimposed pieces of the same material. No cuffs on sleeves button down the front with double flap on button hole side.

Rain coat hood- 50 cms. high, 30 cms. width at the top shaped into; 28.6 cms. at the neck with button and button holed strap fastening at the front 10 cms. from the bottom.

Sizes
1 2 3 4
Length at back 124 cms. 119 cms. 114 cms. 109 cms.
Circumference at bottom 160 cms. 153 cms. 148 cms. 143 cms.
Length of sleeve from middle of neck. 88 cms. 85.5 cms. 83 cms. 80.5 cms.

Head dress-(a) Khaki cloth pugree 6.5 metres long by 85.5 cms. wide, with a separate silver-cum-dark green fringe, 7.5. cms. wide, attached to 25 cms. of double khaki cloth, pugree to be worn with silver cum dark green kullah, 20 cms. deep with large brass eye letted holes, and departmental brooch badge.

(b) Beret Khaki to be worn with departmental brooch badge and blue plume by trainees at Constables Training School only.

Boots-Black loose billed, with hob-nails and toe plates.

Batons-Stout and well varnished with fcgkj mRikn badge.

Working Dress.

Beret. - Khaki to be worn with departmental brooch bodge.

Shirt: Khaki twill or cellular two breast patch pockets, flap over the pockets, open neck, worn without tie; short sleeve with shoulder straps to be worn with departmental shoulder badge and small brass buttons, three to fasten the shirt two for the pockets and two for the shoulder straps.

Shorts : same as prescribed for full dress uniforms.

Shoes : Black Derby or up-country pattern.

Putties and belt to be worn, as for full dress.

Baton : Same as prescribed for the full-dress uniform.

Equipments.

Haversack-Khaki drill 40 cms. square, with 10 cms. Broad flap, khaki newar strap of 122 cms. length to pass over the shoulder, with buckle attached; a plain flat brass button as fastening to flap.

Hold-all: Khaki drill about 90 cms. square with loops at three corners and wooden knot at fourth,khaki tape 127 cms. long sewn at opposite corners to knot.

Lathi: A good stout made bamboo 150 cms. in length, not less than 2.5 cms. in diameter and fitted with iron rings.

Mosquito net: Of ordinary quality of 200 cms. length, 100 cms. width and 125. cms. height.

(4) Excise Constables.

Full dress

Jumper: Khaki drill double yoke. Neck to cover the collar bone. 28 cms. opening down front with 3 button holes. Sleeve cuffs pointed to 12.5. c.ms. in front and 7.5. cms. at back. Two breast patch pockets; flap with button holes to cover the pockets. Shoulder straps of same material; to be worn with departmental shoulder. 7 flat brass departmental buttons to fasten the front, pockets and shoulder straps.

Pugree: Same as for Assistant Sub-Inspectors but with dark green fringe and Kullah to be worn with departmental brooch badge.

Shoes : Black up-country pattern with special re-enforced soles, fitted, with hob-nails and toe plates.

Great coat: Khaki woollen cloth without cape to be worn with departmental buttons.

Rain coats and hoods: Same as for the Assistant Sub-Inspectors.

Belt: Brown leather belt with brass rectangular badge with sliced corners bearing the inscriptionfcgkj mRikn with the name of the district below the word mRikn

Batons : Stout salwood, well varnished with fcgkj mRikn badge.

Numbers: Of brass to be worn on the Jumper 2.5 cms. above the left nipple.

Putties: Khaki woollen 240 cms. in length and 10 cms. wide, fitted with Khaki cotton tapes 180 cms. in length.

Shorts: Same as for Assistant Sub-Inspectors.

Working Dress

Shirts: Like that of Assistant Sub-Inspectors but without shoulder strap to be worn without shoulder badge with celluloid or plastic buttons.

Pugree-shorts, putties, shoes, belt and number: Same as for full dress. For working head dress beret caps may be also used.

Baton : Same as prescribed for the full dress uniform.

Equipments.

Haversack and hold-all and lathi: Same as prescribed for Assistant Sub Inspectors.

Mosquito net: Of ordinary quality of size 200 cms. length, 100 cms. width and 125 cms. height.

(5) Orderly Constable of the Commissioner of Excise.

Coat: Same as for Assistant Sub-Inspectors of Excise but with double stand up collar, 4 cms. high and 10 cms. opening in the skirt on the back. To be worn with departmental shoulder badge and buttons.

Shorts: Same as for Assistant Sub-Inspectors of Excise and Excise constables.

Jersey. - Wooden grey (to be worn under the coat in winter.)

Head dress. Same as for Excise Constables but with red fringe, 7.0 cms. red shreds attached to 25 cm. of double red salu cloth, and red kullah.

Putties: Same as for Assistant Sub-Inspectors of Excise.

Belt: Same as for Excise Constables but with the inscription vkns'kiky] vk;qDr mRikn] fcgkjon the rectangular belt badge.

Sash: 7.5 cm. scarlet wool webbing 145 cms. long with 23 cms. fringe at each end and woven band 125 cms. in circumference as fastening.

Great coat, Rain coat, Footwear, baton and equipment same as for Excise Constables.

Working Dress.

Shirt: Same as for Excise Assistant Sub-Inspectors.

Head dress, shorts, putties, belt sash and footwear-same as for full dress, for working head dress black beret with departmental brooch badge may also be used.

(6) Orderly Constable of the Deputy Commissioner of Excise.

Orderly constables for the Deputy Commissioners of Excise will wear the same uniforms as prescribed for the orderly constables of the Commissioner of Excise except the rectangular belt badge which will bear the inscription, vkns'kiky] vk;qDr mRikn] fcgkj

(7) Departmental Badges, Buttons, Stars etc.

(a) For Inspectors.

For pugrees, peaked caps and hats, Gold plated brooch badge 5 cms. high, containing fcgkj mRikn encircled by a wreath with Ashoka Lion emblem for beret caps the brooch should be 3 cms. high.

For shoulder straps; three gold plated stars in middle. Gold plated eye and hook "fcgkj mRikn" letters on shoulder strap 1.3 cms. from sleeve joint and 1.3 cms. gold plated "fcgkj mRikn" buttons at the other end.

Buttons Big (Jacket) Size 1.9 cms. and small size 1.3 cms. convex shape, gold plated with "fcgkj mRikn" inscription.

(b) For Sub-Inspectors.

For pugree: peaked cap and hats & berets : Brooch badges as for Inspector, but silver plated.

For shoulder strap : Two silver plated or stainless steel stars in the middle; silver plated or stainless steel hook and eye "fcgkj mRikn" letters on the shoulder strap 1.3 cm. from the sleeve joint and silver plated "fcgkj mRikn" buttons at the other end. Buttons : As for Inspectors but silver plated or of stainless steel.

(c) For Assistant Sub-Inspector of Excise.

Head dress: Ornamental brooch badge of brass 5 cm. high containing "fcgkj mRikn" encircled by wreath with Ashoka Lion emblem above for use with beret caps the badge will be 3 cm high.

Shoulder straps : Brass hook and eye "fcgkj mRikn" Letters.

Buttons : Brass buttons of convex shape with "fcgkj mRikn" inscription of the following sizes.

2.5 cm diameter - for great coats.

1.9 cm diameter - for coats.

1.3 cm diameter - for shirts.

[(d) For Orderly Constables of the Commissioner of Excise and Deputy Commissioner of Excise.

For head dress & Brooch & Badges : As for Assistant Sub-Inspectors of Excise. Shoulder straps.

Buttons : As for Assistant Sub-Inspectors of Excise.

(e) For Excise Constables

For head dress & shoulders traps : As for Assistant Sub-Inspectors of Excise.

Buttons for great coats as for Asst. Sub-Inspectors : For Jumpers-Flat brass buttons 1.9 cm with "fcgkj mRikn" inscription.]

General Instructions

[454. (i) Government of Bihar have sanctioned a free grant of Rs. 200/- to each Sub-Inspector and Inspector of Excise for purchase of uniforms after passing through the Police Training College and a triennial grant of Rs. 100/- for maintenance of uniforms.]

Instructions for the Supply and Maintenance of Kits of Assistant Sub-Inspectors and Constables.

  1. Distribution of grant for uniforms.- A lump sum for the supply of uniform to Assistant Sub-Inspectors and Constables is provided annually in the Excise Budget. This sum will be distributed by the Commissioner of Excise amongst the several districts according to the strength of the force sanctioned for each. The amount allotted to each district will be laid out annually to the best advantage by the Superintendent of Excise and as many articles of kit as possible will be supplied free.
  2. Issue of clothing.- The issue of clothing may and should be except in the case of re-enlisted and reinstated men, spread over the year to suit seasons as far as possible. Clothing will not ordinarily be issued to recruits until they have served for two months. A complete kit must, however, be in the possession of each man within 12 months of enlistment. The complete kit of a constable will consist of-
Name of Article. Number. Period for which each article is expected to last.
Jumpers ... 2 1 year
Shirts ... 2 1 year
Shorts ... 2 1 year
Pugrees ... 2 2 years
Kullahs ... 2 1 year
Fringes ... 2 2 years
Putties ... 1 Pair 2 years
Shoes ... 1 Pair 1 year
Woollen Jersey ... 1 3 years
Great-coat ... 1 5 years
*Rain coat with cape ... 1 5 years
Hold-all ... 1 5 years
Haversack ... 1 5 years.
Leather belt ... 1 8 years.
Rectangular brass belt badge ... 1
Brass personal number ... 1
Pugree brooch badge ... 1
Bihar

Excise

   shoulder letters
... 2 Brass and wooden articles are expected to last for a very long time.
Bihar

Excise

   Bihar flat brass buttons for Jumper.
... 7 These will be resupplied when accidentally damaged, lost etc.
Bihar

Excise

   convex large brass buttons for grerat coat
... 5
Button with Bihar

Excise

   badge
... 1
Lathi ... 1
[**Mosquito Net ... 1 3 Years]

*Note (1) - Rain coats will be supplied to men employed on special duty, to men posted to the districts of Ranchi, Hazaribagh and Palamau, and, at the option of the Excise Superintendents and subject to the availability of funds, to such other men as have to do considerable out door duty during the rains.

**Note (2) - The mosquito net will be supplied to all Excise constables irrespective of any climatic consideration.

(a) The complete kit of an orderly constable of the Commissioner and Deputy Commissioner of Excise will consist of -

Articles. Number of each article which should be in the possession of each orderly constable. Period for which supplied.
1. Khaki coats ... ... 3 2 years.
2. Khaki shirts ... ... 3 1 year.
3. Khaki shorts ... ... 3 pairs 1 year
[4. Khakibreeches ... ... 3 pairs 1 year.
5. Khaki pugrees ... ... 3 2 years.
6. Red Kullahs ... ... 3 2 years.
7. Red fringes ... ... 3 2 years.
8. Scarlet sash ... ... 1 4 years.
9. Woollen Jersey ... ... 1 3 years
10. Khaki serge putties ... ... 2 Pairs 2 years.
11. Khaki great coat ... ... 1 6 years.
12. Rain coat with hood ... ... 1 6 years.
13. Haversack ... ... 1 6 years.
14. Hold-all ... ... 1 6 years.
15. Munda shoes ... ... 1 Pair 1 year
16. Leather belt ... ... 1 8 years
17. Belt badge ... ... 1
18. Pugree brooch badge ... ... 1 Indefinite period. To be re-supplied when accidentally lost or damaged.]
19. Shoulder letters ... ... 2
20. Brass buttons
(a) Flat "B.E." ... ... 19
(b) Large convex ... ... 5
21. Baton with badge ... ... 1

(b) A constable transferred from one circle to another will bring his kit with him to the new circle he joins. But if transferred to another district he will return his personal number and belt with badge to the Superintendent of Excise of the district from which he is transferred. He will like-wise return great coat and rain coat and hood if he happens to have these articles in his possession at the time of his transfer from the district. Excise constables working as orderlies under the Commissioner or the Deputy of Commissioner of Excise will return their kits if they are transferred elsewhere.

(c) A constable re-enlisted or reinstated after dismissal, will, if his clothing has been disposed of, be treated as a newly enlisted man. Clothing of men dismissed should not, however, be disposed of until the result of appeal is known.

(d) Uniforms supplied to constables dying or leaving the force will become the property of Government, and be taken into store for re-issue.

  1. Uniforms supplied to constable promoted permanently to the rank of Assistant Su.- Inspectors and unsuitable for use in rank will be taken into store for re-issue, uniforms suitable to the new rank being issued in their stead.

[(a) The kit of a man enlisted in, or promoted to, the rank of Assistant Sub-Inspector will consist of the following articles :-]

Name of article. Number Period for which each articles is expected to last.
1. Pugree Khaki ... ... 2 2 years.
2. Fatigue cap ... ... 2 2 years
3. Kullah ... ... 2 3 years.
4. Fringe ... ... 2 3 years.
5. Shirt ... ... 2 1 year.
6. Short ... ... 2 1 year.
7. Khaki drill coat ... ... 2 1 year.
8. Woollen putty ... ... 1 pair 1 year.
9. Shoe. ... ... 1 pair 1 year.
10. Woollen jersey ... ... 1 3 years.
11. Ammunition Boots ... ... 1 pair 1 year.
12. Great coat ... ... 1 6 years.
13. *Rain coat with cap ... ... 1 5 years.
14. Hold-all ... ... 1 6 years.
15. Haversack ... ... 1 3 years.
16. Leather Belt ... ... 1 6 years.
17. Mosquito net ... ... 1** 3 years.
18. Circular Brass Belt clasp ... ... 1
19. Pugree Brooch Badge ... ... 1
20. Fatigue cap Brooch Badge ... ... 8 Brass and wooden articles are expected to last for a very long time. These will be resupplied when accidentally damaged or lost, etc.
21. B.G. Shoulder Letters ... ... 2
22. Bihar Excise ½" convex Brass Buttons ... ... 12
23. Bihar Excise ¾" convex Brass buttons ... ... 5
24. Bihar Excise Large Brass buttons ... ... 6
25. Button with Badge ... ... 1

*1 Note. - Rain coats will be supplied to assistant Sub-Inspectors employed on special duty, to those posted to the districts of Ranchi, Hazaribagh and Palamau, and, at the option of the Excise Superintendents and subject to the available of funds to such other Assistant Sub-Inspectors as have to do considerable out-door duty during the rains.

** Note. - The mosquito net will be supplied to all the Excise Assistant Sub-Inspectors irrespective of any climatic consideration.

(b) Uniforms of Assistant Sub-Inspectors promoted permanently to the rank of Sub-Inspector will be taken into store for re-issue.

(c) The uniforms supplied to Assistant Sub-Inspectors dying or leaving the force will become the property of Government and be taken into store for re-issue.

(d) An Assistant Sub-Inspector transferred from one circle to another will bring his kit with him to the new circle he joins. But if transferred to another district he will return his great coat and rain coat and hood to the Excise Superintendent of the district from which he is transferred.

  1. As a rule, there should be only two issues of clothing in a year, viz one in March and another in October. Great-coats should be issued in October and rain coats in June.
  2. Great coats.- Great-coats should only be issued to men who really require them for sentry, night, or such like duty during winter.

(a) Great-coats shall be taken back into store by the 15th of March, or latest by the 1st of April. They shall be examined for signs of wear and tear, repaired and washed, if necessary, ironed, neatly folded and carefully stored with quantities of camphor balls, napthalene or neem leaves in and between the various folds till re-issued. Rain coats which shall be taken back into store in October shall be similarly examined and kept neatly folded. While in store, these should be taken out aired and sunned every quarter.

(b) The issue of a great-coat to a constable is at all times optional with the Superintendent of Excise. Constables receiving great-coats will be held responsible for returning them to store in good condition, due allowance being made for wear and tear. The state of great-coat, when issued, will always be noted in the individual clothing account book (Form 104).

(c) Care should be taken not to procure or issue coats too small in size, as tightly fitting coats are more likely to be damaged than others, and a loose overcoat is no disadvantage. The coat should also be long enough to protect the legs. The buttons should be securely sewn on with strong thread. Belts will be worn outside the great-coat.

  1. All articles of clothing, while in store, should be taken particular care of and guarded against damage likely to be caused by insects and moisture. The various articles of clothing shall be kept neatly folded, aired and put in the sun as frequently as possible. Extreme care should be taken that the ground selected for this purpose is entirely free from damp and all insect pests. Where possible the articles should be hung up on a line, smaller articles being laid down on hold-alls. To prevent the accumulations of dust the articles should be moved constantly while in store. Insects should be kept away by keeping a large distribution of camphor balls, napthalene or neem leaves in the store almirah and chest.

Brass and wooden articles too should be periodically cleansed and lathis occasionally dusted and treated with mustard oil.

Boots and shoes must not be kept in the sun nor exposed to damp or extreme of temperature. They should be kept in boxes lined with strong brown paper which apart from keeping the contents free from dust serves to regulate the temperature inside the box. Should boots and shoes become dirty in store they should be carefully brushed or cleaned with a dry rag and treated with dubbin whenever needed. Before applying the dubbin the boots and shoes should be carefully cleaned and made entirely free from dust. Dubbin should be properly worked into the leather by giving brisk rubbing with the fingers otherwise no useful purpose would be served if it is left on the surface. If boots and shoes develop mildew in store they should be wiped off with a rag dipped in soapy water and retreated with dubbin. Leather belts too should be rubbed with dry rag and treated with dubbin at intervals.

New articles of uniform should not be kept mixed up with the old ones. New, serviceable and unserviceable articles of uniform should all be kept separately arranged. The Superintendent of Excise, as frequently as possible, and other inspecting officers, while inspecting the Sadar Excise Offices, will look into the store almirah or chest and see that the articles are kept properly and the arrangements are satisfactory. Before issue, each item of clothing will be marked with the first three letters of the name of the district, with the date of issue, and with the district number of the man to whom issued, thus :-

Pat(na).

1-3-97 (date).

10 (district number).

(a) The mark will be stamped or written with printing, marking, or other indelible ink or paint upon a small piece of white cloth, which will be sewn on to the uniform in the following positions, so as not to be a disfigurement:-on great-coats under the cape or middle back-seam, close to neck; on jumpers, in the middle of the skirt at the bottom inside; on haversacks immediately over the bottom; on pugrees at a corner near the fringe. Haversack and pugrees may be marked on the fabric itself.

(b) In the case of clothing re-issued, the old mark will be scored through so as to remain legible, and a new one affixed. The old mark will show that the clothing is second hand.

  1. Repairing.- The services of a tailor should be engaged temporarily to mark and (when possible) to fit both the new and the second hand clothing at the time of issue. Articles of clothing should be supplied in sizes or, if necessary, so altered as to fit the man to whom they are issued properly. Boots and shoes should be supplied to men in correct sizes. Whenever possible the fitting should be done in non-monsoon weather. Boots and shoes should preferably be fitted after a march when the feet are heated and fatigued and the men to whom they are supplied should be made to stand and walk to see that they are comfortable. For necessary repairs before issue the services of a shoe-maker should be engaged temporarily. The cost should be trifling, and will be charged as a contingency and debited against the grant for uniforms.

(a) Every man's kit will be thoroughly overhauled by the tailor at headquarters at least once a year. Boots and shoes too should likewise be repaired annually. The only repairs recommended for boots and shoes are :-half soling, heeling; attaching toe tips; re-eyeletting; restitching of broken upper seems and hobnailing. Every man should come to headquarters at least once in each year for the purpose and should bring in his whole kit. The date of the overhaul of kit will be noted in the individual account book (Form 104).

(b) When possible, men receiving new jumpers will appear in them before the Superintendent of Excise in order that he may satisfy himself that they fit properly.

  1. All clothing issued under these Rules is the property of Government, and remains so to the last.

(a) Each man of more than a year's service should have one new or nearly new suit in which to appear at inspections and on other full-dress occasions. He should have besides a suit for ordinary wear and an old suit for night and fatigue duties.

[Clothing, if taken proper care of, will last much longer than the prescribed time, and there should be no difficulty in providing every efficient Assistant Sub-Inspector or Constable with enough clothing to enable him to appear well dressed.]

(b) Men must not be permitted to wear uniform at all times and in all places, and every constable and Assistant Sub-Inspector should have, besides his uniform, a private kit, consisting of a white coat, a pugree and a dhoti of his own for wear when off duty, as is the Custom in the Army and Police.

  1. Inspectors and Sub-Inspectors will be held responsible for the state of the kits of Assistant Sub-Inspectors and peons serving directly under them. Kit inspections will be held every month before the submission of the monthly draft pay bills. Kits of Assistant Sub-Inspectors and Constables posted at places where there are no headquarters will be inspected at such intervals as the Superintendents of Excise may direct not less frequently than once in three months. The inspections shall be thorough, each article being carefully examined and reports submitted to the Excise Superintendent with the monthly draft pay bills. The fact that inspections have been made will also be noted by the officers in their diaries in Form No. 118. The number of men whose kits, owing to their absence or any other cause, have not been inspected will be noted and an early opportunity taken to inspect them :-

(a) A defect report of kits of their respective staff shall be prepared at the close of every half-year of the calendar year by the Inspectors and Sub-Inspectors after a careful inspections of the kits, and shall be submitted to the Superintendent of Excise not latter than 15th of the month following the close of the half-year in Form No. 140.

(b) Inspectors will inspect all kits, and especially those which have been reported defective to their subordinate officers, on the occasion of their visits of inspection.

(c) Similarly, Superintendent of Excise while inspecting Range and Circle records of the district staff will inspect kits, and the Deputy Commissioners of Excise will see, on the occasion of their visits of inspection, if proper attention is paid to this.

  1. Inspections of kits shall be made in the following manner:-

(a) Each Assistant Sub-Inspector and Constable whose kits are going to be inspected shall appear in his best suit and stand to attention. Before him shall lie stretched and pegged out his hold-all open which shall remain exhibited his other articles of uniform all neatly laid out.

(b) The Inspecting Officer first see if the Assistant Sub-Inspector or Constable whose kit is being examined is wearing his uniform properly, his dress as a whole is neat and clean and he is keeping up a smart and presentable appearance. Any defect noticed shall immediately be pointed out and explained to the person under scrutiny.

(c) The Inspecting Officer shall next inspect the kits laid out on the holdall. Each man's kit shall be carefully examined, article by article and compared with the kit book in which a note shall be made of what is missing and what is required to complete the kit and whether clothing had lasted a fair time. Cases of losses through wilful neglect or cases of deliberate misuse, if any noted in the kit book by the Inspecting Officer, shall be reported in the monthly inspection report by the officer submitting the report with the monthly draft pay bill and other defect shall be noted in the six-monthly defect report.

(d) Having made complete and careful inspection, the Inspecting Officer shall give the order "squad, close kits" and the men shall squat down. At the word "one" they shall fold up each article carefully and tie up the kits in their hold-alls which they shall hold in their right hand. After each man has completed tying up his kit, the Inspecting Officer shall call out "two" where, upon the men shall spring up to attention with their kits in their right hand. On the word "dismiss" the men shall disperse.

(e) Officers below the rank of Superintendent of Excise while inspecting kits of their subordinates should themselves be in proper uniform.

(f) During the monthly inspection of kits required to be made under rule laid down in the first paragraph of Rule 463, the instructions contained in sub-paragraphs (a) and (e) above need not be followed too rigidly.

  1. When submitted.- Except the defect report in Form No. 140, no other special indent of any kind will be submitted to the Superintendent of Excise for the supply of clothing. Defect reports will be submitted only in every half-year of the year, except when it is necessary to replace at once any lost or damaged clothing. Emergent indents of this kind should be avoided as much as possible. The Excise Superintendent's order for the supply of uniform to make good the defects, will be written on the back of the defect report.
  2. Period of clothing must last.- Each article of clothing issued to a man is expected to last in serviceable condition until the next regular periodical issue of that article.
  3. Any article worn out within the prescribed period may at the discretion of the Superintendent of Excise, be replaced at the expense of the Assistant Sub-Inspector or Constable concerned. Similarly all deficiencies in stock due to carelessness or misbehaviour, will be made good at the expense of the person in fault, the amount being realized in cash when the Superintendent of Excise requires it. Such recoveries on account of articles of kit supplied in the current year should be adjusted in reduction of the charge for that year but recoveries for articles supplied in the previous year should be adjusted as a receipt of the Excise Department. Articles so paid for, should be purchased from the Jail Department, or failing that, from the departmental contractors. Deficiencies or damages due to pure accident will be made good from the grant for clothing.
  4. Deleted.
  5. Returned clothing.- Clothing of men leaving the force by resignation, discharge, or dismissal, or death will be returned into store, and be examined by a Committee presided over by the Superintendent of Excise and consisting of a Sub-Inspector and Assistant Sub-Inspector, who will declare it to be-

(1) Serviceable, i.e., fit for re-issue for ordinary use, or of ¾ or ½ value, as the case may be; or

(2) Partially serviceable, i.e, fit for re-issue, for night duty or rough work only, and of half value; or

(3) Unserviceable-

(a) The clothing of men who have suffered from infectious diseases will invariably be declared "unserviceable", and be destroyed.

(b) Articles requiring renovation should, where possible, be re-dyed and re-trimmed before re-issue.

(c) Clothing declared to be "unserviceable" will be disfigured (if necessary) and sold by auction to the public, or, if no value may be destroyed.

(d) Old jumpers may advantageously be cut down into under vests with short sleeves, and be presented to constables to be worn under other jumpers, to protect them from perspiration and for warmth.

  1. Leave.- The kits of men going on leave will be taken from them and be kept in the Excise Office till they return, or be re-issued to other men taken on in their places, as the Superintendent of Excise thinks fit.
  2. Purchase.- Clothing and accountrements, except boots and shoes, for the supply of which Superintendent of Excise can make their own arrangements, will be obtained from the Jail Department. When the Jail fails, contractors may be employed to supply clothing very urgently required.

The prices of each article will be notified from time to time. The price of clothing supplied by the Jail Department is fixed when the cost-of production is ascertained.

  1. Indent.- When clothing is required, an indent in Form 141 will be sent to the Superintendent, Buxar Central Jail, showing (1) the number of each article required and (2) the sizes. These particulars should also be entered in the invoice by the officer despatching the supply, (a) When indenting footwear for the staff, the sizes of boots and shoes required should be noted as accurately as possible.

Uniforms are made in the following sizes :-

Ft. inch. Ft. inch.
No.1 for tall men say from 5 9 to 6 0
No. 2, for men of medium size say from 5 7 to 5 9
No. 3, for short men, say from 5 5 to 5 7

(a) Boots and shoes can be had in sizes 3 to 12 and in fittings, 4, 5 and 6. Special size boots and shoes can be made to order. "Size", indicates the length of the feet and "fitting" the girth. Measurement should be taken with the help of an inch tape from the heel to the longest-toe. Men whose feet are being measured should be asked to stand erect with their feet on the inch tape on an even board or floor throwing full weight of their bodies on their feet. The measurement of fitting should be taken by passing the inch tape round the feet and leg at joint (about 3 inches from the toe) a instep (about 5 inches from the toe) at heel (from the extreme bottom of the heel round the upper angle of feet and leg) and at ankle (about 5 ½ inches from the heel). Scale of measurement in the form as shown below should be called for from the firms supplying the footwear and sizes and fitting indicated on the inch tape with the corresponding size and fitting in the scale of measurement should be noted in the indent to avoid misfit.

Foot length by inch tape. Length. Boot required. Sizes and fittings Joints Instep. Heel. Ankle.
In inches In size. In-inches
Inches. Inches. Inches. Inches.
8 ½ 3...9 ⅓ 3-4... 8 ¼ 8 ¾ 12 7 ¾
3-5... 8 ½ 9 12 ⅜ 8
3-6... 8 ¾ 9 ¼ 12 ¾ 8 ½

The following measurements should be furnished for each kind of footwear:-

For boots-Length of feet, joint, instep, heel and ankle.

For Derby shoes-Length of feet, joint, instep and heel.

For Munda shoes-Length of feet, joint and instep.

For special size footwear or deformed foot more particulars are required. Tracing of the plain shape taken with ordinary lead pencil on a sheet of paper should accompany the measurement and particular deformities explained. The tracing should be taken with the man standing erect on the sheet of paper the weight of the body thrown evenly on the feet. The pencil should be held perfectly upright and the line made should be thin and clearly defined.

Clothing should be indented for by the Superintendent of Excise after carefully estimating the requirements of each season. The estimate should, as far as possible be based on his personal inspection. The reports of subordinate officer should not be accepted until tested by the Inspector.

  1. All indents for uniforms should be sent to the Superintendents, Buxar and Bhagalpur Central Jails, for cotton and woollen articles respectively, once a year, before the 15th of June. Orders for articles of uniform required to be purchased from private firms should be sent in such time as to enable the transactions to be completed and their values paid before the 15th of March.
  2. Taking delivery.- On-arrival of the clothing the packages should be carefully examined before delivery is taken. Specially during the rains, and if found to be damaged. Owing to defective packing a report of the matter should be made to the Commissioner of Excise.
  3. Committee.- Before opening the packages, a Committee will be assembled presided over by the Superintendent of Excise or in his absence, by any Gazetted Officer whom the Collector may select, and consisting of a Sub-Inspector and Assistant Sub-Inspector, to examine and report on the clothing. If the Committee pass the clothing, it will be accepted and entered in the register of receipts (Form 104.) Should a committee condemn any clothing, a report will be submitted to the Commissioner of Excise, in accordance with the provision of paragraph 477 below. All packages of clothing received should invariably be opened in the presence of the Committee.
  4. Copies of Committee's reports on clothing received in good order need not be sent to the office of the Commissioner of Excise. When the supply is not in good order, or not in accordance with the approved samples, a copy of the Committee's Report must be sent.
  5. When any articles of uniforms are condemned, the Superintendent of Excise should send a copy of the Committee's report, and with it one of the best and one of the worst of the condemned articles, to the office of Commissioner of Excise, Patna, where the Commissioner himself or his Personal Assistant will compare them, in company with the Jail authorities or contractor, with the sealed samples kept in the office of the Commissioner. Clothing objected to shall not be returned to the supplier until the orders shall have been received as to its disposal.

[478. Payment. - Payment for clothing received from a Jail will ordinarily be made by a work-bill, for the amount to be transferred from the Excise to the Jail Department, and a copy of the Jail work-bill will be attached to the regular contingent bill. Work-bills will be submitted by Jail Officers in triplicate, one copy being returned countersigned within ten days to the Jail, the third copy remaining with the Superintendent of Excise for reference.]

  1. A register of receipt and issues of clothing will be kept by the officer issuing it in Form No. 104. In this will be entered all new articles of uniform received either from Jails, Contractors or men who have left the force, immediately on their being passed by the Examining Committee. Old articles of uniform received back into store while they are still in a serviceable condition and fit for re-issue, will be entered separately in register maintained for the purpose in the same Form as 104. A note should be made in the remarks column of the register stating under what circumstances those old but serviceable articles of uniform found their way back to the store. Unserviceable articles of uniform should be entered separately in Form No. 104-A at the close of each year.
  2. All clothing issued will be entered as soon as it is despatched. Clothing will never be issued except under the written order of the Superintendent of Excise. Separate order should be recorded for general and for special issues. Orders for special issue should ordinarily be written on the half-yearly defect reports of Sub-Inspectors in Form 140-see paragraphs 464 and 465 above.
  3. Individual account.- The individual account will be kept in Form 104. It will be a record of clothing issued to each man. It should be corrected from time to time, so as to show exactly what clothing each man has.

CHAPTER XIV

Forms, Registers and Returns

[482. The Forms of Excise Licenses are given in Vol. I. The general conditions applicable to vend licence under the Excise and Opium Acts are stated in the same volume. These conditions and the conditions specified in each licence have the force of law.

[483. The Forms of passes and permits for excisable articles are given in this Volume.

[484. The Forms of Excise Registers are given in this Volume.]

[485. The offices in which the various registers are required to be kept are stated below:-]

  1. Registers to be Maintained in District Excise Office.
  2. Register of excisable articles imported/exported/transported under bond (Excise Forms No. 65).- Passes issued for the import of Excisable articles, not received before the end of the 31st. March, should be noted in red ink in the opening account of new year's register No. 65.
  3. Register of licence fees for auction shops (Excise Form no. 66.)- This register will be used for all kinds of excise licences, but each kind of licence must be kept distinct and entered in a distinct series beginning with a fresh page.

In the case of wholesale ganja and bhang licences, the amount of rent paid for a Government warehouse will be entered in columns 2 and 3 (a) and (b). Temporary and fair licences should be entered at the end of the register.

The following instructions should be followed in the maintenance of the registers:-

(1) No entry should be made in column 3 of the register after the year commences while all payments prior to 1st April, even if they are for licences fees that do not fall due till April, May etc. are to be entered in that column. An advance fee collection in May (e.g. for a shop settled in May) is to be shown in column for May and not in the column headed paid in advance; on the other hand licence fees for April paid on 30th March, should be entered in the column headed, paid in advance.

(2) The columns headed 'April', 'May', 'June' etc., in the register of licences are intended to show Collections in April, 'Collections in May', 'Collections in June' and so on (including advance fee collections made in such months) and such figures, it is clear, very often differ from Collections for April, Collections for May, 'Collections for June' and so on. If for example Rs. 100 licence fee due for a shop on the 1st May is not paid till the 4th June, this payment although for the month of May, is to be entered in column headed 'June'.

  1. Register of licence fees for sliding scale shops (Excise Form No. 66-A).- A register of demand and collections for sliding scale shops should be kept separately in this form. At the end of a year the final adjustment of accounts should be checked by the Sadar Inspector and at least 10 per cent by the Superintendent.
  2. Register of memorandum of demand, collection etc. (Excise Form No 67).- There should be separate memoranda for licence fee and duty (and also for cost price in the case of country spirit). The entries in this register are to be made by the Superintendent of Excise personally at the end of each month. As the demand for licence fees undergoes changes within a year on account of new settlement, cancellation, surrender, resettlement, etc. a note should be kept explaining how the figures in column 4 of the statement undergo revision from month to month. A few pages to blank paper may be inserted for this purpose after Form No. 67.

The register should contain consolidated statements showing issue of country spirit, ganja, bhangand opium and also calculation of demand of duty. Note should be also kept regarding duty levied for transit deficiency and excess wastage found at the time of annual stock taking.

A copy of memorandum of demands, collections and balance of licence fees as well as duty including tree tax of the preceding month should be sent to the Deputy Commissioner of Excise by the 15th of every month. All collections made up to the date of the submission of the memorandum shall be noted in the remarks column.

  1. Register of passes for export/transport of excisable articles for which duty has been paid or on which no duty is levied (Excise Form No. 68).
  2. Register of casual leave (Excise Form No, 69).
  3. Register of monthly working of Excise shop (Excise Form No. 70), for shops settled according to auction system.
  4. Register of comparative figures of consumption of excisable articles Excise Form No. 70A.- Figures for distillery shops will be obtained from the warehouses, for opium, ganjaor bhangshops from the registers in the district officer, for outstill foreign liquor and other shops they will be supplied by the Excise Sub-Inspector, Notes on the nature of irregularity should be written properly in column 13 of the register in every case, giving also the designation of the Reporting Officer, so that an Inspecting Officer can at once see which offence was detected by the Excise Superintendent himself and which by the subordinates and thus find out how far the subordinate staff are doing their duties properly.

A few pages should be allotted for showing dates of inspection of distilleries, warehouses, Inspector's records and records of other by Inspecting Officers. Instructions noted for writing register 70A apply to writing of register 70 also where country spirit and drug shops are settled by auction.

  1. Register of settlement of shops by auction (Excise Form No. 71).
  2. Register of settlement of shops on sliding scale system of fees (Excise. Form No. 71 A).
  3. Register of bids at settlement by auction (Excise Form No. 72).
  4. Register of misconduct of excise and opium vendors and their salesmen (Excise Form No. 73)-The orders inflicting punishment on excise and opium vendors for malpractices should be noted in the register by the Superintendent of Excise personally as soon as they are passed.

The following instructions should be observed in maintaining the record of serious irregularity reports against excise licences ;-

(1) The irregularity reports received from Inspecting Officers should be entered in the misconduct register in one serial order for the file of whole district and the said number of the register indicated on the top of the order sheet attached to the record.

(2) A statement shall be prepared at the end of the misconduct register for each Inspecting Officers separately in the following form :-

(i) Serial number of the reporting officer.

(ii) Name and kind of shop.

(iii) Number assigned to the register of misconduct.

(iv) Nature of irregularity.

The following instructions should be observed in writing the register of misconduct:-

(1) The entries should be, serially numbered. A small portion of column 1 may be ruled off for giving the serial number.

(2) As soon as a serious irregularity report or any complaint on which punishment may be awarded to a vendor is received, it should be entered in the register in the serial order.

(3) In column 3, a reference to the report on which the entry is made should also be noted e.g., Sadar Sub-Inspector's Report No. 6, dated the 4th May, 1953.

(4) The order entered in column 4 should be initialled by the Excise Superintendent.

(5) The number and date of challan with which composition fees were paid in the treasury should be entered in the remarks column.

(6) At the end of the register an index should be prepared in alphabetical order of the name of the shop.

(7) A pending list of cases shall be prepared at the end of each month after the last entry for the month. A case should not be treated as disposed of until the composition fee imposed is realised.

  1. Register of distress warrants (Excise Form No. 74.)
  2. Register of claims for refund (Excise Form No. 75).- In column 7 of the register a note shall be made how the amounts were remitted to the licensees. In case the amount is remitted by money order the money order receipt and the acknowledgements receipt should be pasted in the Remarks Column of the register. Column 9 of the register should be filled in when the voucher slip is returned to the Excise Office by the treasury accountant after the bill has been encashed.
  3. Register of taridemands (Excise Form No. 93)- The totals of licence fee demand and collections should be given in each page and a grand total should be struck at the end of the list of each thana or circle. The totals of demand in column 4 should agree with the totals in the settlement register (Form No. 71) and the totals of monthly collections together with the arrear collections shown in arrear list should agree with the totals of corresponding figures in the challan register (Form No. 106). Where a thana and a circle are co-terminus but where they are not co-terminus a total for each thana should be struck in the first instance and then the total for each circle should be struck.

The following instruction should be followed in the maintenance of the register of tari demands :-

(1) No entry should be made in column 6 of the register after the year commences while all payments prior to the 1st April, even if they are for licence fees that do not fall due till April, May, etc. are to be entered in the column. An advance fee collection in May (e.g., for a shop settled in May) is to be shown in column for May and not in the column headed "paid in advance". On the other hand licence fees for April paid on the 30th March, should be entered in the column headed "Paid in advance".

The following procedure should be observed for writing the register of tari demand with regard totari shops settled after June :-

(a) Separate pages at the end of the register should be allotted for noting the demands and collections of tari shops settled after June.

(b) The heading of column 5 of the register, viz, "Demand for advance kist" should be changed in manuscript into "Demand for the month of settlement."

(c) The payment made by the licensee should be noted in the appropriate columns of the register as usual. It is presumed that the whole amount of the demand excluding that for December is noted at the time of settlements for shops settled after June.

(d) The totals of the demands for the shops so settled as well as of the payments made should be added below the totals of demands and collections of shops settled up to June and grand total struck.

The remarks column of the register of tari demands should be utilised for noting dates of inspection of tari shops by Inspectors and Sub-Inspectors of Excise.

  1. Arrear list of licence fees (Excise Form No. 94).
  2. Register of cases (Excise Form No. 101)- Immediately preceding the entries in the register of cases for any particular year, a statement should be attached showing articles confiscated in previous years not yet disposed of on the '1st April, of the new year. This is necessary to guard against such articles being lost sight of and misappropriated.

Notes should be made from time to time in the statement when the articles entered therein are subsequently disposed of.

A subsidiary register in the following form should also be maintained :-

(1) Dates of receipt of confiscated articles.

(2) Dates of their disposal with full details of the number of cases.

(3) If the articles were destroyed, give date and hour of destruction.

(4) Initial of the officer destroying the same.

With a view to find out at a glance the state of detection work an abstract of the cases may be kept at the end of the case register in the following form ;-

  1. Serial no.
  2. Months.
  3. Illicit distillation, manufacture, possession of illicit distilled liquor, materials, apparatus, implements, vessels, etc. for distillation of illicit liquor.
  4. Unlicensed sale of country spirit.
  5. Unlawful export/import and transport of country liquor.
  6. Illicit possession and sale of country spirit.
  7. Smuggling of illicit opium
  8. Illicit possession of opium and cultivation of poppy plants.
  9. Unlawful sale and possession of opium.
  10. Illicit cultivation of hemp plant.
  11. Unlawful import, transport, export of ganjaand bhang.
  12. Unlicensed sale of ganjaand bhang.
  13. Unlicensed sale of tari.
  14. Illicit possession of tari.
  15. Illicit manufacture of tari.
  16. Unlicensed sale of cocaine.
  17. Illicit possession of cocaine.
  18. Smuggling of cocaine.
  19. Unlicensed sale of other articles.
  20. Breach of condition of licences.
  21. Illicit tapping of tari and khajoor trees.
  22. Illicit possession of bhang.
  23. Total.
  24. Remarks.
  25. Register of security deposits of Excise Officers (Excise Form No. 104).- When an officer is allowed to furnish his security deposit by monthly payments in the Post Office Savings Bank such payments should be noted in the Remarks column of the register. The Superintendent of Excise should examine the register every month to see that such payments are regularly made monthly till the full amount of security is made up.
  26. Register of security deposits of excise vendors (Excise Form No. 103A).- Difference between column 5 and 8, if any may be explained in the remarks column.
  27. Register of receipt and issue of uniforms and individual clothing account (Excise Form No. 104).- The register should be put up before the Excise Superintendent for his initial which should be made in the "Remarks column" of the register after each entry in respect of receipt and issue of clothing has been made in the register.
  28. Register of condemned articles of clothing (Excise From No. 104A).
  29. Register of Challans (Excise Form No. 106).- With a view to ensure uniformity of practice in maintaining an abstract of all challan registers in Sadar Excise Office, one separate volume for the purpose in Excise Form No. 106 should be maintained and called the 'Abstract Challan Register'.
  30. Register of stores (Excise Form No. 107).- This register is intended to show the total receipts and disbursements in the district. A separate page should be allotted to each kind of article. When a new register is opened, the balance of each kind of article in stock should be carried forward from the old book after verification by the Superintendent, who should sign in the remarks column in token of the verification. New receipts will be added to and issued to the officers will be subtracted from the balance after the day's transaction.

The register should be of such size as to last for five or six years. At the beginning of the register an index should be prepared showing the pages allotted to different articles.

When a fresh stock is received, the value of articles, as far as known should be entered in the 'remarks' column which should also show realisation that may be made from any officer for the cost of instrument damaged by him.

In order to enforce a periodical check and inspection of all articles of stores and furniture a record of such check should invariably be kept in the following form and appended to the opening page of the register.

The Form

Date of check. Designation and initial of the checking officer Remarks.
1 2 3
  1. Individual accounts of stores (Excise Form No. 107A)- This register is intended to show the stock in charge of individual officers. It will contain a separate and complete list of instruments supplied to each warehouse and circle. Separate pages should be allotted to each warehouse and circle and copies of those pages should be supplied to the Officer In Charge of each, in loose sheets of this form.

At each warehouse and with each Executive Officer, there should be a list of the articles of stores and furniture in use, corrected up to date and signed by the Excise Superintendent during his inspection.

  1. Register of non-payment, late payment, etc. of licence fees (Excise Form No. 132).- No separate record of.cases of late payments need be maintained and remarks columns of the Form 132 should be utilised for a brief note regarding the orders on the defaulter's explanation, if any.
  2. Register of distance tables (Form No. 135).
  3. Register of waiting list of Assistant Sub-Inspectors and peons (Form No. 149 B).- One page in the register should be allotted to each candidate and periods of officiating appointment and places of posting should be noted therein for reference.
  4. Register of licences for home-brewing of Pachwai (Form No. 96).
  5. Register of receipts and issue of books of licences for fee of home brewing of Pachwai (Form No. 76).
  6. Register of personal ledger on account of duty and cost price of country spirit (Form No. 77).
  7. Register of personal ledger on account of duty of ganjaand bhang (Form No. 77).
  8. Cash Book (Schedule LIII, 229).
  9. Order Book.- Leave, transfer, posting and punishment should be entered in the order book with a certificate showing that it has been entered in the service book and account of leave has been taken in the pay bill of the particular month or months.
  10. Register of defects.- This should be maintained in the following form:-
Date of inspection Name of the Inspecting Officer Nature of defects noticed Action taken thereon Date of removal of defect or carrying out the instruction.
1 2 3 4 5
 

 

A pending list of defects should be prepared in the first week of every month and put up before the Superintendent of Excise.

  1. History of services.- A history should be maintained of services of officers and men posted to their districts in the following form-
Serial No. Name Pay Date of joining the district Station and date of Joining Time spent on leave Remarks.
1 2 3 4 5 6 7
 
  1. Acquittance roll of pay (Schedule LIII, Form No. 188-A)- In the beginning of each year a seniority list of Excise peons working in the district should be prepared and posted in the first page of the Acquittance roll.
  2. Acquittance roll of travelling allowance (Schedule LIII, Form No. 188-A).- All entries of payment in the Acquittance rolls of pay and travelling allowance should be checked by the Sadar Excise Inspector and 10 per cent of the entries by the Superintendent once a month after disbursement of the amount entered therein.
  3. Register of stationery articles (Schedule LIII, Form No. 133).
  4. Register of Forms of Schedule LIII.
  5. Register of Forms of Schedule LIII.
  6. Register of saleable Forms (Schedule XI, Form No. 134).
  7. Register of Forms (Board's Misc.).
  8. Bill Register (Schedule LIII, Form No. 228).- Recoveries of advances of pay taken should be noted in the establishment pay bill against the name of the person concerned along with the name of the district from which the advances was drawn.
  9. Register of letters received (Schedule LIII, Form No.3).
  10. Register of letters issued (Schedule LIII, Form No.2).- All detached Acquittance rolls should be despatched from the Sadar Excise Office with memorandum numbers after entering them in the registers of letters issued.
  11. Register of index (Schedule LIII, Form No. 3).
  12. Register of landed property (Schedule LIII, Form No. 74).- This register should show the landed property held by each officer (including ministerial) serving in the district.

An extract from the register should be sent with the last pay certificate to the district to which an officer is transferred.

  1. Register of contract contingencies (Schedule LIII, Form No. 204), or (Form 278 A.G.B. & O.)
  2. Register of regular contingencies (Schedule LIII, Form No. 205) or (Form 10 A.G.B. & O.)- A statement in Form No. 147 should be submitted by the Collector on the 15th January, every year to the Commissioner of Excise.

A subsidiary register for contract contingency and non-contract contingency for the vouchers of Rs. 25 and above should be maintained in the district office in accordance with the letter no T.R. 134, 50, F.R. - 596 of Government of Bihar, Finance Department, dated the 14th September, 1950.

  1. Register of account of service stamps (Schedule LIII, Form No. 213).
  2. Register of requisition of certificate cases (Schedule XIV, Form No. 41).
  3. Register of locks (Schedule XIV, Form No. 48).- The Superintendent of Excise is primarily responsible for seeing that locks and keys are not lost owing to negligence, and he should verify the stock once a year. The persons responsible for the loss of locks and their duplicate keys should be called upon to explain the loss as soon as it is detected and if the explanation be factor, he should be asked to make good the loss. Duplicate keys of locks should be kept in the treasury. Verification of duplicate keys of locks should be made once every year.
  4. Register of opium smokers (Bihar and Orissa Opium Smoking Act, Form No. A).
  5. Register of opium eaters.
  6. Register B for maintenance of monthly account of expenditure.
  7. Dak Book (Postal and Local) Schedule LIII, Form No. 4.).
  8. Register of compensation payable to the Excise licensees for closure of shops should be maintained in the following form :-
Nature of Excise shops. Date and time of closure. Reasons of closure. Monthly licence fees. Amount of compensation as recommended by Collector. No. and date of letter issued to Excise Commissioner for sanctioning compensation.
Payable in cash (a) Adjustable towards license fee. (b)
1 2 3 4 5 6
 

 

Amount of compensation sanctioned by Commissioner of Excise with number and date of his letter. Voucher no. and date of drawing money from the treasury. Date of payment. Month of licence fees in which amount of compensation was adjusted in case no cash payment was made Remarks
(a) Payable in cash (b) Adjustable towards licence fees.
7 8 9 10 11
 
  1. Register of 'C' Class papers destroyed.
  2. Register of records deposited in the record-room.- A list of the old record to be consigned to the record-room should be prepared in duplicate in the form noted below. One copy of the list should be made over to the record-keeper with the records and the other preserved in a guard file in the Excise Office :-
Serial Particulars Year Volume Class of paper Signature of the receiving clerk Remarks
1 2 3 4 5 6 7
 
  1. Ephemeral character roll (Schedule LIII, Form No. 83).- This register should be maintained for Excise Inspectors, Excise Sub-Inspectors, Excise Clerks and Excise Assistant Sub-Inspectors by the Superintendent. This should be used as material for compiling the permanent character roll and should be destroyed when the reporting officer has made his entry in the permanent character roll at the end of the year or at the time of his transfer, as the case may be.This should remain in the personal custody of the Superintendent of Excise.
  2. List of markets and fair days.- All Excise Officers in the district should be supplied with such list.
  3. Register of account of oil and paints (For Tree Tax district only).
  4. Register of petition (Form No. 27, Board's Miscellaneous).- The signature of the officers receiving petition after their registry should be also taken in column 6 of the form.
  5. Register of court fee (From No. 27, Board's Miscellaneous).- This register should show the account of court-fees on petition as well as on distress warrants. Explanations of excise licensees in misconduct cases are also liable to court-fee stamps.
  6. Register of demands and collections of duty on Mritsanjivani manufactured.- The following form should be used for maintaining the register of each licence-
Date of distillation Spirit manufactured.
B.G. Temp. Indication Strength L.R Gallons. Rate of duty
1 2 3 4 5 6 7
 

 

Date of distillation Demand.
Current. Amount collected Number of challan or M.O.R. through which collection was made. Remarks
1 8 9 10 11
 
  1. Register of demand and collection of supervision cost of staff (Bonded warehouseganjaand cultivation)- This register should be maintained in the following form-
Month Number of staff
Peons A.S.I. S.I. Inspector. Superintendent
1 2 3 4 5 6
 

 

Demand Collection.
Previous arrear. Current demand. Total demand Collection amount of current demand Advance collection Excess collection
7 8 9 10 11 12
 

 

Balance
Previous arrear. Arrear on account of current demand Total arrear. Remarks
13 14 15 16
 
  1. Register of Book in the district.- This may be maintained in the following form-
Serial No. Name of books. Approximate price of the books. Place and name of officer having the books. Date of issue of such books.
1 2 3 4 5
 

 

Date of return of such books. Initial of Excise Head clerk in token of verification of books. Initial of Excise Superintendent in token of verification of books. Remarks
6 7 8 9
 

This should be verified once each year by the Superintendent of Excise or any officer deputed on his behalf by him.

  1. Register of audit objections and inspection reports in the following form should be maintained.
Serial No. Number & date of objection. Item number Number and date of vouchers Remarks
1 2 3 4 5
 

 

Amount under objection Date on which audit objection was received. Date on which the final reply was sent How disposed of. Remarks.
6 7 8 9 10
 

 

Serial no. Number and date of inspection report. Item no. Particulars. Amount under objection
 

 

Nature of irregularity. Date on which inspection report was received. Date on which it was finally disposed of. How disposed of. Remarks
 
  1. Register of attendance (Schedule LIII, Form No. 73)
  2. Registers To Be Maintained In The Distillery
  3. Register of transport of spirit Issued to warehouse (Form No. 65)- Passes issued for the transport of spirit, not received before the end of the 31st March, should be noted in red ink in the opening account of new years' Register 65. As soon as the amount of penal duty is deposited by the contractor or remitted by the Commissioner of Excise, necessary information should be sent to the Distillery Officer to enable him to fill up the columns (c) and (d) of column 11 of Register 65. A copy of this information should also be sent to the Warehouse Officer (through the Excise Superintendent) of the warehouse to which the spirit was despatched. All pending cases of one year should be abstracted on the 1st page of the register for the next year.
  4. Register of stills (Form No. 80).- If the still is not merely country pattern or common pot still a brief description of any peculiarity of construction must be given in column 2.
  5. Register of guard duty (Form No. 81).- The particular duty allotted to each guard must be definitely stated, e.g., whether he is posted at the gate, store, warehouse or still house, etc. By the latter term is meant general guard over the manufacturing operations including the still house. A specimen of disposal of guard is given. The letters 'M', 'E', and 'Mdt'. respectively signify 'morning' 'evening' and 'midnight'. The scheme of attendance shown in the specimen is not intended as indicative of the number of hours of duty per diemfor each guard. Officer must use their discretion in this matter and disposal of the guards must be arranged according to the number available.The rota of duty should not be posted more than one day in advance and the same man must not be allotted to the same post day after day.
  6. Register of materials used, wash set up and spirits produce (Form No. 82).- Until further instructions are issued the columns relating to the specific gravity and attenuation of the wash may be disregarded. When an active wash is removed for use in setting up fresh wash (i.e., wash before fermentation has started) the particulars must be noted in the remarks column. No alteration in the total gallons of the wash should be made in the account. The percentage of L.P. spirit in wash must be calculated as follows :-

Add together columns 47 and 49, deduct column 43 and work out the L.P. gallons thus found as a percentage on column 41.

The account of L.P. Spirit held over for redistillation in columns 49 will reappear in column 43 on the day when removed to still. The house of commencement and end of distillation will be shown according to the precedent. If distillation is continuous, the date must also be inserted. The quantities put into the vacant stills-should be entered on the same line horizontally.

The particulars to be inserted under the heading of 'spirits product' will be transferred from Register 83.

  1. Register of quantity of spirits collected in the receivers (Form No. 83)- In those distilleries where spirit is collected in casks, the dip in wet inches must be shown, although the bulk quantity may, until further orders, continue to be calculated by the means used hitherto.

The quantity found by gauging and proving in the spirit receivers must be transferred to the left hand side of the vat account under the heading 'Receipts'.

The account of spirit collected for redistillation after gauging and proving will be transferred to Register 82 on the date of removal to the still.The account of spirit collected in the cask receivers will subsequently be transferred to Register 86, unless the spirit is placed forthwith in store casks for the purpose of reduction. In the latter case, the store cask used for reduction and storage of reduced liquor must be treated as vat and account of each kept in Register 84.

  1. Register of spirit received into each vat or store cask (Form No. 84)- A separate register of suitable size must be kept for each vat or store casks, and a separate line must be taken for each transaction vat.

Before and after any transaction is begun and completed respectively the contents of the vat or the cask must be gauged or proved and any deficiency found be duly entered in proper column.

Similar note should be made whenever there is gauging and proving of liquor by any officer.

The loss, if any, in transferring spirit from one vat or cask or drum into an empty vat or cask or drum must be recorded as deficiency in racking. When spirits are added to the vessels already containing spirits or when spirits from several casks or drums or vats are mixed in one vessel, one half of the entire loss, if any occurs, should be recorded as deficiency in blending and other half as deficiency in racking.

Whenever any wooden vessel used for storing of spirit has to be washed, it should be first grogged. Leakage statement should be maintained at the opening page of each vat register in the following form. -

Date on which leakage was detected Particulars of such leakages Damage on which reports made to the Excise Superintendent and spirit contractor Date on which leakage was repaired Total loss in proof from the date of leakage to the date of its stoppage Date of last painting of the vat
1 2 3 4 5 6

The date of the last painting of vats should be noted in the statement in column 6. As the painting of vats is not always done in April, every year the notes about the last painting should be copied in the new Register No. 84.

Abstract statement of monthly wastage should be maintained at the end of the register. The percentage of wastage be worked out and noted in the remarks column in black ink for each month and in red ink for the progressive total.

  1. Register of weighment for casks and drums filled from vats (Form No. 85)- This will be used for ascertaining the capacities and contents of casks or drums racked vat either for issue to warehouses or for storage at the distillery.

Storage in casks at distillery is to be reduced to a minimum and should not be resorted to, except, at those distilleries where improvements have not yet been effected. Weighing machines approved by the Commissioner of Excise will be supplied to distilleries and the following instructions for their use should be observed.

As the platforms of the movable weighing machines stand considerably above the level of the floor, a properly made ramp must be provided for each machine so that the machine will not be injured by rolling casks up blanks resting on the side of the platform. Before placing any cask on the machine, the Officer-in-Charge must see that it is quite empty. The number of cask and its weight or tare should then be entered in the weighment register. The weights of several casks may be ascertained before any are filled, but if any are not filled the same day, the weights must be checked before filling on the next day.

The capacity of a cask or drum may be calculated by filling it up with spirit and ascertaining the hydrometer indication of the spirit. Special care must be taken to see that the vessels are full when weighed and that the temperature of the sample alters as little as possible before the indication is ascertained. Tables have been furnished to show by inspection the capacities from the net weights and hydrometer indications.

If any net weight be not found in these tables, the capacity must be calculated by means of Table 1, at the end of new hydrometer tables. The net weight divided by the specific gravity corresponding to the hydrometer indication will give the capacity in gallons. The capacity in each case must be ascertained to the nearest tenth of a gallon. The tare and gross weight of every vessel used in transporting or storing overproof spirit or in issuing reduced liquor should be recorded up to one fourth of a pound. The net weight should be obtained by subtracting the former from the latter and any fraction of a pound in the net weight of a drum in storing be discarded.

For transporting overproof spirit to the warehouses, each drum should be so filled that the drum should contain spirit for despatch about one gallon less than its full capacity.This can be arranged in the following way. The weight of that quantity of spirit which is to be put in the drum should be ascertained from the table and then the tare of the drum should be added to this weight. The total will then represent the gross weight or the drum up to which it should be filled with spirit.

If the drums or casks are to be stored at the distillery they must be left full and entered accordingly in Register 86.

When the operation of racking from vat is completed, the 'bulk gallons' and 'L.P. gallons' columns of the weightment register should be totalled and the figures transferred to the 'issues' under 'bond' on the right hand side of the vat account (Form No. 84).The bulk quantity remaining in the vat should then be ascertained by taking the 'dip' or depth in wet inches and thus the L.P. equivalent should then be calculated and inserted on the balance side. Any decrease in the quantity in the vat not accounted for by the weighment register total must be entered as a deficiency under the column headed 'Deficiencies in Racking' in L.P. gallons. After measuring about issues to vendors, any deficiency found on gauging the vat must be entered as a loss in racking. The total of 'issues to vendors' shown on the right hand side of the vat account at each strength should agree with the total appearing in the daily account of country spirit issued to retail shops (Form No. 89).

One weighment register only is required at each distillery unless there are two officers at the distillery authorised to issue spirit, in which case a second may be used if it becomes necessary to rack from two vats at the same time.

Each set of transactions in the weighment register should be entered consecutively, totalled up and ruled off.

  1. Register of cask gauging (Form No. 87).- At distilleries where spirit is stored in cask, the particulars of all such spirit (except that in store casks treated as vats and accounted for in the vat registers) must be recorded in Register 86 under the heading As found on arrival'. The words following true contents' in column 19 may be disregarded in these cases.

Whenever any spirit is to be withdrawn from a cask entered in Register 86, the Officer-in-Charge will enter the particulars of withdrawal in Register 87.The quantities shown by any barrel tickets should always agree with the last entry relating to that cask in Register 87.

The columns in Register 86 are to be used consecutively, irrespective of the number of the cask.The L.P. gallons withdrawn must then be entered at once on the issue side of the register, against the appropriate cask. Every cask should be emptied consecutively, if possible, commencing from those entered on the top of the page and so on to the bottom. Any cask which is found to be leaking should, in course, be emptied at the earliest opportunity.

When the last portion has been withdrawn from a cask, it should be grogged at once and the quantity of water added should be noted in the spaces provided in Register 87. Drums need not be grogged. When the spirit obtained by grogging is removed from the cask, the quantity in L.P. gallons should then be entered in Register 86, opposite the original entry of receipt of the cask.

When casks are racked into vat, the total bulk and L.P. gallons found in the casks or drums by bung rod measurement or weighment must be entered in the 'Receipt' columns of Register 84.

If the increase found in vat (in L.P gallons) exceeds the quantity shown in the cask account at transferred to the vat, the difference should be entered as an increase in column 17 of Register 84; if on the other hand there is loss by transfer, wastage should be recorded in accordance with instruction given under paragraph 6 above.

At those distilleries where spirit must continue for sometime to be stored and reduced or blended in the original cask in which it was collected, the particulars must be entered in Register 86. The heading in the columns on the left hand side must be altered so as to read "Spirit Receiver Account' and the particulars inserted must be that of the original account in Register 83.

If any operation subsequently takes place in any such cask, i.e. reducing the contents or blending with remnant in another cask, the original entry must be discharged completely by transferring the particulars to the issue side of the account, stating in the 'Remarks' column whether the contents of the cask have been reduced or blended. In the latter case the number and particulars of the contents of the casks, with which the former one has been blended must be shown opposite the original entries in the 'Remarks' column with a note stating whether it is 'Loss in blending' or 'Loss in reducing'.

Casks which have been thus dealt with, must be entered afresh immediately below the last entry in Register 89, as the original entry has been discharged from the accounts. A reference to the original entry must be also written in the 'Remarks' column.

The practice of continually blending in issue casks or receiver casks should be resorted to, as possible, in order, to avoid confusion of the stock account.

  1. Register of balance account of spirits in hand and summary of transaction, (Form No. 88).- The particulars of every transaction must be entered daily in the account. The whole of the balance is expressed in L.P. gallons. The deficiencies columns must include the total deficiencies, including chargeable deficiencies, otherwise the balance of spirit in stock will not be correct. At the same time, the chargeable deficiency must be entered in the proper column. The nominal strength of issue must be inserted in the appropriate columns, commencing with the strongest spirit and ending with the weakest.

On the 7th, 14th, 21st and last day of each month or on the day previous, if these days fall on Sundays or public holidays, the balance account must be rules off, totalled and balanced, the balance in hand being transferred to the left hand side of the account.

  1. Register of monthly abstract of account of spirit manufactured, issued, wastage, etc (Form No. 88A).
  2. Register of account of spirit issued to each warehouse (Form No. 89).
  3. Register of denaturing room vat (Form No. 90).

In the case of spirit received by import or sent to the denaturing premises not attached to the distillery, the number and date of the import pass and place of origin shall be entered in column 14. When undenatured spirit has been received into one of the denaturing vats, it must at once be gauged and proved. The denaturing agents should then be added without delay. In calculating the quantity of caoutchoucine and pyridine to be added every fraction of a gallon less than 0.1 is to be taken as 0.1 unless by the use of measuring glass exact measurement is made. Columns 3, 4, 7, 8, 11 and 12 need only be filled up when plain spirit has been received and this has to be shown in the account. When plain spirit has been received and shown in the account columns 5, 9, and 13 are to be filled up in red ink but other entries (That is at stock taking and after issues) in black ink.

  1. Register of raw materials.
  2. Register showing account of denaturants.
  3. Register of stores (Form No. 107 A).
  4. Register of defects as in case of A (Registers to be maintained in District Excise Office).
  5. Cash Book.
  6. Dak Book.
  7. Inspection Book.
  8. Register of gauging tabulations.
  9. Registers to be Maintained in the Country Spirit Warehouse
  10. Register of passes for transport, export of excisable articles for which duty has been paid or on which no duty is levied (Form No. 68).- A copy of the entries in the register should be submitted to the Superintendent of Excise every week who will see that this return is carefully checked with Return No. 81 as well as with the challan register. At the end of each month a list of passes should be prepared for which duty could not be credited in the treasury within the month and another list should be prepared or amounts of duty paid in advance.

There should be no issue of spirit on two challans to a retail vendor on any particular issue day. An exception can, however, be allowed by the Superintendent of Excise when there are sufficient reasons for doing this.

Issue of spirit on non-issue days can be given by the warehouse officer only with the special sanction of the Excise Superintendent. If for urgent reasons issue in any case is given in anticipation of the sanction, the case should be reported to the Superintendent of Excise with full reasons immediately after the issues are given for the approval. In no case penalty should be realised for giving issues on non-issue day.

When a retail vendor of country spirit on one district is permitted to take his supply from a warehouse in another district, he should pay the amount of cost price of spirit in the district from which issue is taken and the amount of duty in the district in which his retail shop is situated.

  1. Register of licence fee statement (Form No. 66 B)-Immediately after the close of a month's account, the warehouse officer should submit a statement of issue in this form, so as to reach the Excise Superintendent not later than the 1st of the subsequent month. He should fill in columns 1 to 10 only. At least 25 per cent of the entries including the calculation of total should be checked by the Head Clerk and another Clerk should check all of them. The Sadar Inspector will check not less than 15 per cent of the licence fee calculation (and entries in Register 89 relating to at least 8 per cent of the shop) and the Excise Superintendent at least 10 per cent including some of those checked by the Inspector.The Inspector will sign the first of the two certificates while both the certificates should be signed by the Head Clerk and other Clerk who will check the entries signing of certificate should be preceded in every case by comparison of Register 89 with Register 68. Totals and the certificates at the foot of the form are very essential points.
  2. Register of spirits received into, reduced or blended in and issued from each vat or store cask (Form No. 84)- Besides the instructions contained in B (Register to be maintained in a distillery) as far as they may be applicable in the. case of a country spirit warehouse, the following instruction should be observed-

When spirits from any storage, reduction or issue vessel is destroyed or returned to the distillery for redistillation under paragraph 248, the details must be entered on the 'Issue' side under columns 23, 24 and 25 as in 'Issue under bond' a note being at the same time entered in the 'Remarks' columns to show whether the spirit is destroyed or returned to the distillery. If returned to the distillery the date of receipt at the distillery as also the number and date of the letter from the Officer-in-Charge of the distillery acknowledging receipt should also be duly noted in the 'Remarks' column.

Whenever any wooden vessel used for storing of spirit has to be washed it should be grogged before washing. Sufficient water should be put in so as to cover the entire bottom of the vessel that is, up to drip and the quantity of water put in should be noted in the 'Remarks, column. The vessel should not be kept under grogging for more than five days or less than two days.The grog obtained should be placed with spirit taken for reduction of liquor, L.P. gallons obtained by grogging should be noted in column 17 (b).

Whenever spirit is reduced or blended the entire quantity of water required must be added and the resultant dip upto which water is added in the vat should be noted in the 'Remarks' column of the register.

When different liquors mixed do not differ from one another by more than two degrees in strength, the whole wastage should be recorded as 'racking' wastage.

  1. Register of issue by weighment (Form No. 85)- Besides the instruction contained in B (Register to be maintained in a distillery) as for as they may be applicable in the case of a warehouse, the following instructions should be observed:-

This register should be used for issue of spirit by weighment to retail shops. Columns 8, 13, 14, 21, 22 and 23 of the form being unnecessary; should not be filled up. But whenever it is necessary to issue spirit to retail vendors partly by weighment and partly by actual measurement the entries in the register should show the quantity issued by measurement also. For this purpose, the existing columns 15 to 18 of the register should be amended as follows :-

Column 15-Bulk gallons by weighment in each drum.

Column 16-Total contents filled up in the drum.

Column 17-Deficit made good by gallon measurement.

Column 18-Net quantity issued under the pass.

  1. Register of casks and drums of spirit received (Form No. 86)- Consignment of spirit should be treated as in transit from the date of issue and not from the date of pass.

The contractor's clerk should obtain a certificate from the Officer-in-Charge of the receiving warehouse about the condition of the drums showing excess transit, wastage and also obtain the Excise Superintendents remarks thereon in case an application for remission of duty is to be submitted to the Commissioner of Excise.

Spirit drums should be wiped dry with rag after they are emptied and the spirit obtained by squeezing the rag should be put into the store vat and the fact noted in the 'Remarks' column of Register 84.

Monthly totals of quantities advised, received, transferred to vats and wastage should be struck in red ink and carried over to the last page every month. Progressive totals should be worked out in the manner similar to that prescribed for Register 84. In the 'Remarks' column of the monthly abstract of the register should be noted the percentage of net wastage for each month in black ink and that for progressive total in red ink.

After storing a consignment and noting the entries in the transport passes the warehouse officer will send both the copies to the Range Inspector for check and note the date of despatch in the 'Remarks' columns of Register 86. After checking and making corrections, if necessary, the Range Inspector will send the passes to the warehouse officer who will note the date of receiving back the passes in the 'Remarks' column as well as the particulars of mistake, if any, detected by the Inspector, stating that the same will be made good when the next consignment the warehouse officer should make plus or minus adjustment entries in the proper column of Registers 84, 86 and 88, noting reference to the mistake in the previous pass for which adjustment is made. The warehouse officer will return one copy to the distillery officer, noting the date of its return in the 'Remarks' column.

The warehouse officer should furnish a certificate in the 'Remarks' column of the register to the effect that the weighing machine was verified before storing the consignment by weighment.

When the amount of penal duty is deposited by contractor or the same is remitted by the Commissioner of Excise, necessary information must be sent to the warehouse officer of the receiving warehouse (through the Superintendent of Excise concerned) by the distillery officer. The warehouse officer will note the information in the remarks column of the register against the entry showing excess transit wastage.

All pending cases of one year should be abstracted on the first page of the register for the new year.

  1. Register of cask gauging (Form No. 87)- Beside the instruction contained in B (Registers to be maintained in a distillery) as far as they may be applicable in the case of a warehouse the following instructions should be observed :-

When consignment of spirit are to be kept in drums for more than 24 hours; details of gauging of each drum must be entered in register 87 and hence be transferred to issue side of Register 86 and further wastage in drums being then accounted for prior to racking.

In the warehouse this register will be maintained in the following form :-

Date and hour No. and date of pass No. of cask or drum Gross Tare Net Temperature Hydro-meter indication Strength Bulk gallon

 

L.P. Increase Deficiencies Transferred Balance
Storage Racking To which vat Bulk gals L.P. Bulk gals L.P. Remarks
 

Account for each consignment should be maintained distinctly and entries for two consignment or more should not be mixed up.

Whenever fortnightly verification is made, the entire account of the consignment should be written up afresh separately and distinctly.

At the end of the month, the warehouse officer will prepare the abstract in the Remarks column of the above from in the manner shown below :-

Total receipt in L.P. gallon Transferred to vats in L.P. gallon. Total wastage in L.P. gallon. Total increase in L.P. gallon. Balance in L.P. Gallon.
 

Monthly and progressive abstracts of receipts, transfers, wastage and increase should be prepared and percentage of wastage worked out at the end of the register.

  1. Balance account of the spirit in hand and summary of transaction (Form No. 88).- Besides the instruction contained in B (Registers to be maintained in a distillery) the following instructions should be observed :-

Column 10 should show the whole quantity of spirit operated upon. In case of blending, this should be the quantity of spirit in vat, if any, plus the quantity added. Similarly in reduction this should be the quantity of spirit in vat as found on gauging and proving before the addition of water. The column should be filled up on the day when the blended or reduced liquor is verified, the object of the column being to help an Inspecting Officer in checking the wastage shown in columns 13 and 14.

If an unnecessary consignment is received at any warehouse towards the end of a financial year, the quantity in excess of the prescribed minimum stock on the date of annual stock taking should be excluded in calculating the percentage of wastage.

At the close of each month, the monthly totals of the different vat registers should be compiled along with those of Registers 86 and 87 and their consolidated totals made out and noted immediately below the monthly total of Register 88. Any discrepancy in the figures found on comparison of the two totals should be promptly reconciled and proper remarks entered in the register concerned in the remarks column of the register should be noted the percentage of net wastage for each month in black ink and that for the progressive total in red ink as follows : -

April ... ... ... ... 0.43 percent.
May ... ... ... ... 0.24 percent.
Total ... ... ... ... 0.51 percent.
June ... ... ... ... 0.20 percent.
Total ... ... ... ... 0.61 Percent.
and so on.

In each country spirit warehouse, a statement in the following Form should be kept up to date at the beginning of Register 88 :-

The minimum stock prescribed and the no. and date of the order under which it was prescribed. The date on which the stock fell below the prescribed minimum. The date on which the stock was replenished noting the pass no. with date when the stock arrives. The date on which notices were served on the spirit contractor to replenish the stock. Remarks.
 
  1. Balance account of spirit in hand and summary of transaction (Register No. 88-A).- A Register in the same form as prescribed for 88 will be maintained showing all the details for each year. The register should contain entries in respect of as many years as possible. A new register will be used only when the old one is completely used up.

In the remarks column of the register should be noted the percentage of new wastage for each month in black ink and that for the progressive total in red ink in the manner indicated for maintenance of Register 88. Similarly as the columns for each month will be filled up in black ink and the progressive totals in red ink.

At the opening page of the entries for each year should be noted the total number of shops obtaining supply from the warehouse and the existing rate of duty, cost price and retail price per L.P. gallon so that administrative changes from year to year, if any, may be easily ascertained.

  1. Daily account of country spirit issued to retail shops (Form No. 88).- A copy of this register should be submitted to the Excise Superintendent at the close of each month which should be carefully checked in the Excise Superintendent's Office with the Return No. 68. The Excise Superintendent should check this return with the original entries in Register 68 at his periodical inspections of the spirit warehouses.
  2. Register of gauging tabulation.- In gauging a vat when liquor cuts between two-tenth on the dip rod the lower tenth should be recorded.

The Inspector of Excise should in the course of his inspection of country spirit warehouse, check at least once in a quarter the gauging of as many frusta of different vats as possible and note the result in the Tabulation Register. Officer-in-Charge of the distilleries and warehouse should give timely intimation to the Excise Superintendent as to when a vat will be made empty for the purpose of checking the drips and dipping places. The Superintendent of Excise may himself check them or depute the Inspector of Excise to do the checking at least once a year. In case where vats show high storage wastage, the Superintendent of Excise should personally do this checking when necessary. The result of the checking should be noted at the end of the tables for. each vessel.

  1. Register of defects.- The defects pointed out by Inspecting Officers should be shown in the register which should be maintained in the same Form as given in A (Register to be maintained in District Excise Offices).

The Office-in-Charge of the warehouse will submit a pending list of the outstanding defects to the Excise Superintendent at the end of each month in the following forms:-

Nature of defects. Date on which the defect was noticed. Remarks (showing the position at the time of submission, etc.)
  1. Cash book.- When a warehouse office receives duty or cost price of an excisable article on holidays for remitting by money order to the Excise Superintendent under Rule 58 of the Excise Manual, he should at the same time realise the money order commission from each vendor. The total amount of duty and cost price may be remitted in a lump sum by money order and the excess money order commission should be credited as Miscellaneous receipt as in the case of taricollections maintained in Rule 270 A. No money order commission should be realised if the money is to be credited in the local treasury or subtreasury.
  2. List of Government articles (Form No. 107-A).
  3. Dak Book.
  4. Inspection Book.
  5. Registers to be Maintained in a ganja and bhang Warehouse
  6. Register of receipt of ganjaand bhangat a ganja or bhang warehouse (Form No. 65). - As soon as the amount of penal duty on the transit wastage is deposited by the warehouse licensee or is remitted necessary information should be sent to the warehouse officer to enable him to fill up sub-columns (c) and (d) of column 11 of the register. All pending cases of one year should be abstracted at the first page of the register for the new year.
  7. Register of licence-fees statement (Form No. 66-B).- This should be maintained as for the country spirit warehouse.
  8. Register for transport/export of ganjaor bhang(Form No. 68). - A separate register should be maintained for ganja and bhang in the above form. The instructions for maintenance of Register 68 in country spirit warehouse should be followed.
  9. Register of issues of ganjaor bhangto retail shops from a warehouse (Form No. 97). - A copy of this register should be submitted to the Excise Superintendent at the close of each month.
  10. Register of daily abstract of receipts and expenditure of ganjaor bhangstored in a warehouse (Form No. 99). - At the end of the register total for each month must be entered and at the close of the financial year, a total for the year should be made. Similar total for the two preceding years should be entered immediately preceding the account for the current year.
  11. Register of ganjaor bhangreceived into and issued from each permanent steel box (Form No. 99-A). - At the beginning of the register for each box; a statement should be prepared containing the following particulars :-
Box no. Tare of the box. Date of verification of the tare Designation of the officer verifying the tare. Remarks.
  1. Register of abstract of receipt and expenditure of ganjaor bhang at a warehouse (Form No. 98).
  2. Register of defects.
  3. Cash Book (where there is no country spirit warehouse).
  4. Inspection Book.
  5. Registers to be Maintained in India Made Foreign Liquor Warehouses

Registers in Form Nos. 68, 84, 86, 87, 88, 88-A and 89 as well as Register of Defects. Cash Book and Inspection Book should be maintained according to instructions given in case of country spirit warehouse.

  1. Registers to be Maintained in the State ganja Warehouse.
  2. Register of.ganjaimported, exported or transported under bond (Form No. 65).
  3. Register of receipt and issue of ganjain and from the central warehouse for each cultivator (Form No. 65-A).
  4. Register of daily abstract of receipt and expenditure of ganja(Form No. 90).
  5. Register of ganjareceived into and issued from each permanent steel box for each cultivator (Form No. 99-A).
  6. Register of details of adjustment box (Form No. 99-B).
  7. Register of issue of ganjato each warehouse (Form No. 97).
  8. Delivery Register.
  9. Register of defects.
  10. Cash Book.
  11. Inspection Book-Instructions relating to registers maintained in ganjawarehouse should be followed here also as far as applicable.
  12. Registers to be Maintained by the Superintendent In Charge of the ganja Field
  13. Attendance Register.
  14. Sub-Inspector's Round Book.
  15. Assistant Sub-Inspector's Round Book.
  16. Register of guard duty (Form No. 81). - Instructions relating to Register 81 for distillery should be followed as far as applicable.
  17. Register of clothing (Form No. 104).
  18. Register of complaints.
  19. Register of casual leave (Form No. 69).
  20. Cash Book.
  21. Register of acquittance roll of pay (Schedule LIII, Form No. 188-A).
  22. Register of acquittance roll of travelling allowance (Schedule LIII, Form No. 188-A).
  23. Register of letters received (Schedule LIII, Form No. 1).
  24. Register of letters issued (Schedule LIII, Form No. 2).
  25. Dak Book.
  26. Register of manufacture and despatch of ganjafor each field (Form No 65-B).- The register should be maintained in the following form :-
Year of manufacture No. of licence of cultivation Total quantity manufactured in the year Quantity despatched to central warehouse Date of despatch Balance Remarks
  1. Register to be Maintained in a Bonded Laboratory
  2. Register of stock account of spirit used in manufacture of medicines (Form B).
  3. Register of manufacture during the whole month (Form C).
  4. Register of stock account of each medicinal preparation (Form D).
  5. Register of duty paid/duty free transactions (Form G).
  6. Register 84 as in a country spirit warehouse.
  7. Register of passes for export/transport of non-dutiable or dutiable intoxicant (Form No. 50.)
  8. Register of receipt of spirit (Form No. 86).
  9. Ledger Account Book.
  10. Inspection Book.
  11. Registers and Forms to be Maintained in the Office of the Range Inspector.
  12. Register showing shops of each kind with dates of inspections.
  13. Register of shop irregularity report (Form No. 73-A).
  14. Information Register (Form No. 117).
  15. Guard file containing copies of quarterly work done statement (Form No. 119-A).
  16. Register of search list Forms (Form No. 138).
  17. Register of preliminary report Forms (Form No. 136).
  18. Register of Forms or report to Magistrate in excise cases (Form No. 137).
  19. Dak Book.
  20. Cash Book.
  21. Inspection Book.
  22. Individual account of stores (Form No. 107-A).
  23. Registers and Forms to be Maintained by the Circle Sub-Inspector.

A Circle Sub-Inspector of Excise will maintain all the registers and forms which are maintained in the office of a Range Inspector. He will maintain the following registers also :-

  1. Work done statement (Form No. 119).
  2. Register of tarishops (Form No. 117-A).
  3. Petrol Register (Form No. 117-C).
  4. Application Register (Form No. 117-A).
  5. Register of account of collection of tarilicence-fees (Form No. 93-A).
  6. Guard file containing statement of consumption of country spirit and drug shop (Forms Nos. 153 and 154).- Dates of inspection of tarishops will be noted at the back of Form No. 153 and of miscellaneous licences at the back of Form No. 154.
  7. Subsidiary Cash Book for showing collection and disbursement made by his subordinates.
  8. Registers to be Maintained by Special Sub-Inspector of Excise.
  9. Information Register (Form No. 117).
  10. Register of Forms of preliminary reports of detection (Form No. 136).
  11. Register of Forms of search list (Form No. 138).
  12. Register of Forms of report to Magistrate (Form No. 137) in excise cases.
  13. Register of distribution of duty of subordinate staff.
  14. Cash Book.
  15. Individual register of stores (Form No. 107-A).
  16. The Special Excise Assistant Sub-Inspector (holding independent charge of Special Centre) will maintain all registers except items Nos. 2 and 4 of the list K.
  17. The items of receipt and charge in the Excise Department in Returns 142, 143 and 144 should be adjusted according to the memorandum below-

Memorandum of Adjustment

Items. [Head under which adjusted.]
Fines realized under the Excise and Opium Acts by orders of the Criminal Courts. XVII- Administration of justice- General fees, fines and firefighters and other miscellaneous fees and fines.
Sale-proceeds of stationery boxes. LII- Miscellaneous-sale of old stores and materials.
Ditto Excise account forms and books. XLIX- Stationery and Printing-Sale of excise account forms.
Ditto gallon measures X- Excise-Miscellaneous.
Ditto waste paper LII- Miscellaneous.
Ditto fruits, trees, etc., within the Excise Office Compound. X- Excise, if realised by Excise Office.
Sale-proceeds of gunny covering of opium boxes, etc. LII- Miscellaneous, as it is not always practicable to distinguish between gunny coverings of opium and other boxes.
Sale-proceeds of locks... X- Excise, if sold by the Excise Department.
Ditto distillery shed and buildings. X- Excise, if the sales are effected under the orders of the Excise Department.
Ditto measuring glasses X- Excise
Ditto old furniture X- Excise
Ditto old stores and materials of distillery buildings. X- Excise, if the sales are effected under the order of the Excise Department.
Ditto opium boxes LII- Miscellaneous, as it is not always practicable to distinguish has been received from others at the time of sale.
Rent of distillery, country spirit, warehouse buildings, attached quarters and land belonging to Government. XXXVII- Civil works-Rent of buildings,
Rent of Ganja and Bhangwarehouse belonging to Government. XXXVII- Civil Works-Rent of buildings.
Excise fee levied by Revenue authorities. X- Excise
Sale-proceeds of articles confiscated under the Excise and Opium laws. X- Excise
Charges
Cost of country stationery 68- Stationery and Printing.
Cost of Superior bindings of library books. 10- Excise
Rewards on confiscation of opium 10- Excise
  1. The items mentioned below are to be treated as Excise miscellaneous revenue and are to be credited in the account and shown in Returns 142 and 144 as such-

(1) Sale-proceeds of fruit-trees, etc., within the Excise Office compound, if realised by Excise Officer.

(2) Sale-proceeds of locks, distillery sheds and buildings, measuring glasses, old furniture, old stores and materials of distillery buildings and other articles, if the sales are effected under the orders of the Excise Department.

(3) Fees for duplicate of licences.

(4) Fees for ganja and bhang import passes.

(5) Any money realised by sale of articles confiscated under the Excise and Opium Laws.

  1. The detailed heads for Excise Revenue adopted by the Auditor-General and the Accountant-General, and the corresponding heads in Forms 142 and 144 are shown in the statement appended below :-
Minor heads adopted by the Auditor-General. Detailed heads opened by the Accountant General, Bihar. Corresponding heads in Excise Returns Nos. 142 and 144.
1 2 3
I. Country spirit (a) Distillery spirits :-
(i) Licence fees I. (a) Distillery shops- licence fee.
(ii) Duty I. (a) Distillery shop- Duty.
(b) Outstill Licence fees I. (b) Outstill shops.
II. Country fermented liquor. (a) Pachwai- V- Pachwai-
Licence fees (Including fees for homebrewing). (a) Retail. (b) Home brewing.
(b) Toddy-
(i) Tree tax IV-Tari (c) Rent of toddy trees.
(ii) Licence fees (including rent of trees). IV-Tari (a) Fermented. (b) Unfermented.
III. Malt liquors (a) Licence fees III-Beer brewed in India - Licence fees.
(b) Duty Duty.
IV. Wines and spirits (foreign liquors other than beer, medicated wines and commercial spirits). (a) Licence fees II-Foreign Liquors-

(a) Wholesale. (b) General Retail off. (c) General retail on and off. (d) Hotel retail. (e) Restaurant. (f) Late-closing. (g) Bar. (h) Bars for theaters, etc. (i) Railway Refreshment Rooms. (j) Dining Cars. (k) Steamer retail (l) Canteen. (m) Compounding and Blending. (n) Bottling.
(b) Duty II-Foreign Liquors Duty.
V. Receipts from commercial spirits including denatured spirits (a) Licence fee II-Foreign Liquors- (m) Medicated wines.

VI-Denatured Spirits- (a) Wholesale. (b) Retail. (c) Use of storage.
VI. Opium (a) Licence fees X-Opium- (a) Opium manufactured Licence fees. (b) Druggists' permits. (c) Poppy heads.
(b) Sale-proceeds of excise opium X-Opium (a) Opium manufactured-Sale- proceeds of opium, i.e., the whole sale-proceeds at the rate of issue-price fixed by Government.
VII. Hemp and other drugs (1) Ganja-
(a) Licence fees VII-Ganja-Licence fees.
(b) Duty VII-Ganja-Duty.
(2) Bhang- VIII-Siddhi or Bhang- Licences fees-
(a) Licence fees (a) Retail. (b) Druggists' permits.
(b) Duty VIII-Siddhi or Bhang- Duty.
(3) Sale-proceeds of Ganja and Bhang. Special head for Sambalpur only-Sale-proceeds of Ganja and Bhang.
(4) Cocaine Licence fees. XI-Cocaine-Licence fees.
VIII. Fines, confiscations and miscellaneous. (a) Fines and confiscations. (b) Other sources. XII-Miscellaneous.
IX. Service payments for recovery. ...
Total ... ...
X. Deduct... Refunds... ...
Net total... ...

Collectors are requested to compile their budget estimates for the Auditor-General's heads from those of the corresponding detailed heads. Receipt under the various detailed heads should also be clearly distinguished in the challans when remitting Excise revenue to the treasury; and when classifying these receipts the detailed heads shown in column 2 must be strictly adhered to.

Discrepancies between the figures of the Accountant-General and the Excise Department mainly-arise from classification of figures under wrong heads in the district treasury. Treasury Officers should therefore be required to see that such classification is always checked in the Excise Department before submission to the Accountant-General.

The Accountant-General in his returns includes the realisations for other districts against the district in which it is realized. Collectors should follow the same procedure in preparing their Excise returns. A note of the amount realised on account of another district should invariably be entered in the Remarks column of the returns of both the districts in which and for which the revenue is realised.

  1. The forms to be used in inspections are given and the Forms of Bonds (on pages 322-234). (See Government Publication)

The Sub-Inspectors of Excise and Salt in charge of circles should submit statement in Forms No. 153 and No. 154 with their diaries for the last period of each month showing the actual figures of consumption, of country spirit and drugs respectively as ascertained from the licensees, account books.

CHAPTER XV

Miscellaneous Buildings

  1. Excise buildings on Public Works Department books.- Most Excise buildings are borne on the Public Works Department books and are enumerated in a list kept in the Public Works Secretariat. All additions to and alterations of such buildings are executed by the Public Works Department, and the Cost defrayed out of a Public Works grant placed at the disposal of the Commissioner of Excise. Repairs to such buildings are executed by the Public Works Department from their own funds.
  2. Commissioner's power of sanction.- The Commissioner of Excise is authorised to sanction estimates for individual works required for the Excise Department up to a limit of Rs. 2,500. In the case of residences for Excise Officers the Commissioner is authorized to accord administrative approval to estimates of capital expenditure from Provincial funds, on the construction or purchase of residential buildings and on original work in connection with existing residential buildings, subject to a limit of Rs. 2,000 for the total cost of the building, including, the new work proposed and to the proviso that the rental value to the building calculated according to the Public Works Department Code rules shall not exceed 10 percent of the average salary of the class of tenant for whom it is intended.
  3. By whom constructed.- Excise buildings, whatever be their cost, are generally constructed by the Public Works Department. In exceptional cases buildings costing Rs. 2,500 or less may be constructed departmentally, but they should be transferred to the Public Works Department as soon as opportunity offers.
  4. Procedure required from Collector for new buildings.- Whenever any new building or additions to or alterations in any building become necessary, the Collector should write to the Commissioner of Excise, giving full reasons therefor, submitting at the same time a rough plan and estimate of cost. If the Excise Commissioner approves the proposal, the Collector will request the Executive Engineer to draw up detailed plans and estimates and submit these for administrative sanction and allotment of funds. The Public Works Department should not be asked by the Collector to draw up plans and estimates for any work, unless the Excise Commissioner's approval has previously been obtained.
  5. Procedure of Commissioner.- When detailed plans and estimates have been received and sanctioned the Excise Commissioner will either allot funds if his grant so permits, or postpone the matter for a future year.
  6. List of Excise buildings.- One list of Excise buildings on the books of the Public Works Department and one list of Excise Department buildings will be kept in the office of the Excise Commissioner. A third should be kept to show all projects to which the Commissioner's preliminary approval or administrative sanction has been given.
  7. Commissioner's power of sanction to rent and taxes.- The Excise Commissioner may sanction the payment of the rent of lands or buildings held by the Excise Department up to Rs. 144 per annumin each case. He may also sanction the payment of municipal taxes on Government Excise buildings. The certificates required by Rules 15 (a) and 22 (c) of Appendix (5) of the Civil Account Code, Volume I, given below should be obtained by him :-

15(a) Rent. - The rent of any land or building occupied for public purposes shall be paid by the public office or department occupying it and recorded in the public accounts as a charge of that office or department. The first charge in every year made in any contingent bill should be supported by a certificate from the Executive Engineer concerned that a suitable public building was not available for the purposes required.

22 (c) Municipal and Cantonment Taxes. - Charges on this account in respect of buildings which are borne on the books of the Public Works Department should be supported by a certificate from the Executive Engineer concerned either accepting the assessment or stating that all legal means have been or are being taken to have excessive assessments reduced. In respect of other Government buildings the assessment should be certified by the Departmental Officers concerned.

  1. And to office rent.- The Commissioner of Excise may sanction the rent of ordinary office accommodation within the following limits :-
When the accommodation is provided in a separate building. Rs. 100 a month.
When the accommodation is provided in a building partly used as a private residence. One half the total rent, subject to a maximum of Rs. 45 a month.
  1. Rents, etc. how credited.- The rent of ganjaand bhang golas belonging to Government should be realised by the Collector and credited to the Public Works Department. When the golashave been separately assessed to municipal taxes the owner's share of the taxes should in the case of Government golas be paid by the Public Works Department and in the case of the privategolas by the goladars themselves. The occupier's share of all municipal rates and taxes should be paid direct to the municipality by the goladars. All payments on account of the rents, rates, and taxes on Government buildings occupied by the Excise Department should be debited to the Department and entered in Return No. 143. When Excise buildings borne on the books of the Pubic Works Department are not being occupied by the Excise Department, the Public Works Department will arrange for their occupation or disposal.

Locks

  1. Chubb's locks how procured.- Chubb's locks should be procured on indent from the Controller of Stationery in the manner laid down in Rule 17, pages 4-5 of the Stationery Manual. They should be included in the general indent for stationery as directed in the above rule, and should not be obtained through the office of the Commissioner of Excise. The Rules prescribed in Rule 287 of the Board's Rules should be strictly followed in respect of these locks. The duplicate keys of locks used in warehouses, as directed in paragraph 241, will be kept in the strong-room at district headquarters under double locks.
  2. Register of locks.- A register of Chubb's locks in Form 48 of the Bengal Register and Return Manual will be kept in each district and sub-divisional office.
  3. Old lock.- Chubb's locks are liable to get out of order after long and constant use, though the length of time in which this happens varies with circumstances. Care should be taken to replace old locks whenever necessary. When old locks are in use, the key should be given an extra half turn and then turned back again before it is withdrawn.
  4. Board's Rules.- In dealing with Excise records the instruction laid down in the Board's Records Manual, 1911, should be observed. Instructions regarding the classifications of records are given in Chapter I (1), Rules 89 to 104, and Chapter II, C, Rules 165 to 173, of the Manual. Papers are to be classified as follows:-

A-unmarked to be retained for ever;

B-to be marked with the letter B, and retained for 12 years;

C-to be marked with letter C, and to be destroyed after 2 years;

D-to be marked with the letter D, and disposed of in accordance with the Rules laid down in Chapter N, Rules 227 to 230, of the Manual, (To this class fall only exhibits in case-records; such papers are very seldom met with in the work of this Excise Department).

Certain papers belonging to the Excise Department, to be classified as A, are enumerated in Appendix D, of the same Manual; another list to be classified as B, is given in this Manual, third list to be classified, as C, See in this Manual and a fourth list, a list of Excise Registers to be classified as A, N, or C, is given in Appendix E (See in this Manual).

  1. The marking and destructions of Excise records.- All Excise papers should be marked as soon as they are received and the drafts of letters as they are issued, and also entered at once on the fly-leaf. The fly-leaf for English Correspondence should be in Form No. 23, Appendix B, page 106 of the Records Manual, and for case-records and other vernacular papers in Form No. 28, pages 109 and 110. Challans, petitions and other 'C' class vernacular records consisting of single documents (whether in one sheet or extending over two or more sheets) shall have no fly-leaves and shall be sent to the Record-room tied up in monthly bundles; on the top of each bundle will be a slip mentioning the month and the total number of documents in it.

Correspondence for the current year, as well as for the preceding two years should be treated as recent correspondence and kept in shelves for ready reference. At the end of each year, correspondence over 3 years, will be transferred to the Record-room, along with the Registers of Letters Received and of Letters Issued for that year and the Index Register of collection and files. All 'C' papers should be removed from the files before they are transferred to the Record-room and should be destroyed. The Superintendent of Excise should satisfy himself that the papers have been properly classified before sanctioning the destruction of 'C' papers and if, in any file, he finds that the classification has been carelessly done, he will see that the papers are properly re-classified before the 'C' papers are removed.

All vernacular records which are not required for immediate reference should be transferred to the Record-room within the month following that in which the records have been disposed of.The papers of each case should be divided into four separate packets, A, B, C and D of which A and B should be kept together.

The Supply and Custody of Forms

  1. Board's Rules.- The supply and custody of Excise Forms are Governed by the instructions laid down by the Board for the supply and custody of printed forms. The Excise Forms both saleable and non-saleable will be kept in the office of the Superintendent of Excise and the Excise Head Clerk will be responsible for the custody, maintenance and issue of these forms.
  2. Saleable forms and account books.- Excise saleable forms and account books are to be kept in charge of the Excise Head Clerk who will keep an account of them in the prescribed form.

[506. Duties of Excise Superintendent. - The Superintendent of Excise will be held personally responsible for indents which were unnecessary or in excess of actual requirements.]

Service-Books.

  1. Service-books for whom required, and contents.- All non-Gazetted Excise Officers must be provided with service-books. The Superintendent of Excise is primarily responsible for seeing that every officer, whether superior or inferior, has a service-book, containing all necessary entries, kept up to date and duly attested. The service-books should show any punishment inflicted on the officer.
  2. Deleted.
  3. All service books shall remain in the custody of the Excise Head Clerk under lock and key and he is responsible for keeping them up to date. All entries in service books should be attested by the Superintendent of Excise himself.
  4. When officers transferred.- When an Excise Officer is transferred to another office, his service-book should not be made over to him but should be sent to the head of the office to which he is transferred; nor should a service book be given to an officer when he goes on leave.
  5. (i) When an officer is transferred, whether permanently or temporarily, from one office to another, the necessary entry describing the nature and reason of the transfer should be made in his service-book in the office from which the officer is transferred, and the book, after being duly verified to date and attested by the head of that office, should be transmitted to the head of the office to which the officer has been transferred, who will thenceforward have the book maintained in his office. If he should find any error or omission in the book on receipt, he should return it to the forwarding officer for the purpose of having the error rectified or omissions supplied, before the book is taken over by him. When an officer is transferred from one station to another in the course of a month, his services, up to the date of his transfer, should be verified in the old station with reference to departmental orders transferring him.

(ii) The date of commencement of service in any appointment will be the date from which an officer draws, the pay of an appointment, and the date of termination, the date up to which he draw such pay. Periods occupied in transit from one appointment to another will be reckoned as service in the appointment, the pay of which the officer is allowed during transit.

(iii) The service-books in each office should be taken up for verification in July/ January* of every year and also as prescribed in clause (i) above by the head of the office who, after satisfying himself that the services of the officer concerned are correctly recorded in his service-book in conformity with the above instruction, should record a certificate to that effect therein under his signature.

(iv) The verifying officer should sign a certificate across the body of service-book in the following words :-

"Services verified up to from...................(pay bills, acquittance rolls and similar records to be specified, by reference to which the verification was made)."

(v) In regard to periods of service which cannot be verified from office records, such as pay bills, acquittance rolls, etc., an affidavit of the officer concerned and evidence to the service-book, with the opinion of the then head of the office, as to whether the period in question should be admitted or not.

(vi) The head of the office, in recording the annual certificate of verification agreeably to clause (iii) above, should, in the case of any portion of service that cannot be verified from office records, distinctly state that for the excepted periods (naming them) a statement in writing by the officer as well as record of the evidence of his contemporary employees is attached to the book.

* January in Old edition.

  1. Excise map.- In the Excise Office at every district and sub-divisional headquarters a map or maps shall be kept on which shall be marked by colours, or symbols or numbers with marginal lists, as may be convenient, every country spirit shop and outstill, foreign liquor, opium, ganja, orbhang, charas, pachwaiand tari shop situated in the district or sub-division.
  2. Table of distance.- A table of distance of all excise shops from the sub-divisional and the district headquarters should be prepared and corrections made from time to time. Calculations of distances should be checked by the Superintendent of Excise personally, under the general supervision of the Collector, the District Engineer and the Police Department being consulted whenever necessary. The table should be in Form 135 and should be compared in checking the travelling allowance bills of the Excise staff.

Measures

  1. Supply of gallon measure.- Every District Officer should be supplied with a standard one gallon measure stamped at the mint. This should ordinarily remain in the personal custody of the Superintendent of Excise and should be used only for checking the accuracy of the measures used in the distilleries and spirit warehouses.

The standard measure should be kept in a box provided with lock and key and it should be very carefully handled. A history ticket should be maintained with the box showing the names and designations of the officers using the measure, the date, hour and the purpose of taking out the measure from the box and restoring it thereto. The measure should be restandardized at the Mint once in 5 years.

Every distillery and every warehouse should be supplied with a working standard one gallon measure of thick copper sheeting free from any indentation. It should remain in the personal custody of the distillery or warehouse officer, who should keep it under lock and key in a box. It should be taken out of the box for checking of the measure in daily use at least once every fortnight or when required by any Inspecting Officer.The warehouse officer or Inspecting Officer taking out the standard is expected to see that it is returned in the same condition in which it was taken out, and should for this reason arrange to have the standard within his view the whole of the time it is outside the box. The standard should be adjusted by the Excise Superintendent personally with the mint standard once every year in August. The adjustment should be made at headquarters, where the standards from the distillery and from all the warehouses should be brought on a specified date or dates, and a smith or tinker should be employed to bore holes in the neck of the measure to indicate the top level of the corrected contents after the manner or the mint standard. A history ticket in the form should be kept inside the box.The first entry is to be the Excise.

Date Time of taking out the measure from the box. Why taken out. Time of re-storing it to box. Name and designation of officer taking it out. Signature of the Officer in token of having returned the measure to the box in which it had been taken out.
1 2 3 4 5 6

Superintendent's note of adjustment with the mint standard. Subsequent entries will be made by the warehouse officer or by Inspecting Officer who may have occasion to take out the standard for any reason.

Every Excise Officer of or above the rank of a Sub-Inspector, should be supplied with 1/14 gallon measure for testing the accuracy of the measures used by the vendors for the retail sale of country spirit.

  1. Indents for.- Indents for these measures should be sent to the Commissioner of Excise, who will forward them to the Collector of Patna who will supply the measure direct to the indenting officers. The cost of the measures will be paid by the spirit contractors.
  2. Table of weights and measures.- The following table of English and Indian weights and measures is to be observed :-

(1) English liquid measures -

2 pints ... ... ... 1 Quart.
4 Quarts ... ... ... One Imperial Gallon

N.B. - The 'bottle' in use in this province measures one-seventh of a gallon. (The standard of imperial liquid measure is 10 lbs. of distilled water at 62° Fahr. = 1 gallon).

(2) Indian liquid and dry measure-

A rupee weight (180 grains English Troy weight). = 1 Tola.
5 Tolas ... ... ... = 1 Chattak.
4 Chattak ... ... ... = 1 Powa.
4 Powas ... ... ... = 1 Seer.
40 Seers ... ... ... = 1 Maund.

(3) One imperial gallon-10 lbs. Avoirdupois weight-4,861 Seers.

One imperial gallon may be held to contain approximately 5 seers of water.

Instruments

  1. Every District Officer will be supplied with hydrometers on the following scales. -

(a) For every distillery or warehouse in the district, two sets of glass in five stems of 13 inch size each.

(b) For every Excise Officer of, or above the rank of Sub-Inspector, one set, either of glass in two stems of 10-inch size each or of brass.

(c) For his own office, and as reserve, half as many sets either of brass or of in glass in two stems of 10-inch size, as are mentioned in (b) above, and in addition, two sets of glass in five stems of 13-inch size each, and two sets of brass. The two glass sets of 13-inch size for the Collector's office, and two of the brass sets, are to remain in the personal custody of the Superintendent of Excise as the district standards. One glass and one brass set will be kept as reserves. The other two will be used only for purpose of testing other hydrometer sets in the district; and after they have been so used for a year, they should be sent to the Chemical Examiner. Customs and Excise, Calcutta, for, restandardization, the sets hitherto kept as reserves being then brought into use for the purpose of checking other hydrometers.

At each distillery or warehouse also, one of the two sets should be kept as a reserve, and the other set is to be used for ordinary work for a year, after which it will be sent to the Chemical Examiner for re-standardization.

The Superintendent of Excise is required to test the working hydrometer set in a distillery or warehouse at least once in every six months with his standard set and to note the results in his inspection report. The Inspector of Excise should test the working set of a spirit warehouse at least once in every three months with the reserve set kept at the warehouse and enter the results in the inspection notes. Any difference of 0.2 degree or less in a hydrometer stem, or half degree or less in a thermometer, observed in the course of these periodical checking should be neglected; but when these limits are exceeded, the working set under comparison should be replaced by the reserve set and sent to the Chemical Examiner for fresh standardization, along with the original correction certificate, supplemented, if the set has been in use for less than a year by a full note of the nature of the defect found.

Glass and brass sets in the hands of other Excise Officers should be standardized locally, instead of being sent to the Chemical Examiner. The Superintendent of Excise will have them tested at least once a quarter with the standard sets, and issue necessary correction cards, which should be carefully used in all subsequent readings until replaced by later corrections. Care should be taken to see that the brass sets are tested with brass standard and not with glass standards.

Any hydrometer stem reported by the Chemical Examiner as requiring correction by more than 0.2, and any thermometer requiring correction by more than one degree, are to be regarded as unsuitable for revenue collection work, and should not be used any longer in any distillery or warehouse or for purposes of testing other hydrometers. Hydrometers of this kind should be withdrawn and returned to the officer of the Commissioner of Excise; but glass sets of 10 inch size and brass sets may continue to be used for shop inspections unless they are found to have become hopelessly cut of adjustment.

For all comparisons of two hydrometer stems with each other, the oval glass jar supplied to every warehouse should be used, so that simultaneous readings may be taken. Before and after use, all instruments, specially brass hydrometers which are liable to be thrown out of adjustment by the action of the acid in liquor, should be cleaned with cold water, and then wiped dry with a soft cloth, particular care being taken to see that no dirt or grease from the hands may stick to them.

Officers will be held responsible for injury caused to any instrument through their carelessness or neglect.

When not in use, the instruments should be kept under lock and key and should never be entrusted to persons not authorised to use them.

When an Excise Officer takes over a hydrometer from his predecessor without a table of corrections he should immediately take steps to have the hydrometer tested.

The instructions contained in paragraphs 139, 140, 141 and 145 of Technical Excise Manual in respect of taking samples, reading the hydrometer indication and care of instruments should be carefully observed by all Excise Officers.

  1. Each contractors for the wholesale supply of spirit must keep a bell-shaped brass weight of 56 lbs, stamped by the British Government Board of Trade Weights and Measures. Inspector (obtainable from Messrs. W.T. Avery, Limited, Waterloo Street. Calcutta); and he must arrange to send this to each of the warehouse within his area of supply, for checking the weighing machines and the weights, at least once every year.

Iron weights equal to the aggregate weight of 700 lbs. should be kept at every distillery and in each warehouse. They should be of the type that have holes in them for adjustment of error.The checking should be made in the presence of the Excise Superintendent or Excise Inspector, the contractor arranging beforehand with the former the date on which he wants the presence of any officer for the purpose. Each of the weights should be separately compared with the brass standard on a small delicate beam balance. Any difference found in these weights should be adjusted by pouring molten lead into the holes or by taking out a portion of the lead therefrom.

On every occasion that a distillery or a warehouse officer has to use the weighing machine, he should check its accuracy with the iron weights. He will start with only one of the weights placed on the platform, and then go on adding the others, one by one, and taking his readings as each additional weight is placed. The result of testing on each occasion should be noted in a book kept for the purpose.

  1. Instruments, how indented for.- Indents for instruments should be made upon the Commissioner of Excise. In each indent it should be stated how the total stock is distributed in the district and why new instruments are required.
  2. Packing.- In packing hydrometer and other instruments a sufficient amount of cotton wool, sawdust or soft paper should be placed over all instruments in the case to prevent any risk of displacement in transit. The case should then be packed in a wooden or tin box. The space between this outer case and the instrument box should be sufficiently packed with paper shavings, sawdust or other suitably elastic packing. In the case of brass instruments, the packet containing the weights should be placed in the space between the outer and inner cases.
  3. In the case of brass hydrometers with detachable weights, each of the hydrometers should be wrapped up in tissue paper and made into a separate packet.
  4. In the case of glass hydrometers, each stem should be packed in a separate cylindrical tin case whose diameter is about one inch greater than the width of the hydrometer's bulb, and at least one longer than the hydrometer-stem.

The tin-case should be packed in the manner specified below :-

(a) Some sawdust should be placed to a depth of half an inch in it.

(b) The hydrometer stem should then be gently placed in the case (not pushed down through the sawdust to the foot of the tin).

(c) It should then be thoroughly packed round with sawdust (not rammed too tightly) allowing equal distances all round between the bulb and the case.

(d) Then the case should be filled up to the top with sawdust. This should allow a layer of at least half an inch above the top of the stem.

(e) Then the cap should be put on without undue force and securely fastened.

The tin cases, should then be packed in a wooden box large enough to allow of each having a good layer of sawdust to separate it (a) from neighbouring tins and (b) from all the four sides and both ends of the box.

The thermometer to be used with the hydrometer should be packed in the same manner.

Glass hydrometer stems should be lifted from the case by the larger bulb and not by the narrow stem.

  1. Despatch.- Cases containing instruments should be despatched, prepaid, by parcel post or passenger train, and in invoice of the instruments should at the same time be posted by the consignor to the consignee, requesting him to examine the instruments immediately on arrival and to report if they have been received in good order.

Directions for packing samples

  1. The best way to preserve fermented wash during transit for analysis is to 'pasteurise' it as follows:-

A beer or champagne quart bottle half full of the wash should be closed with a sound cork securely wired down.The bottle should be placed up to its neck in water and slowly heated to 160° Fahr. It should be kept for half an hour at this temperature and then allowed to cool, and should then be despatched by passenger train as soon as possible. The bottle must not be uncorked after the heating.

The heating can be done in a kerosene tin filled with water and the bottles should be slung to a piece of wood placed across the top of the tin, so that they do not touch the bottom of the tin.

If the temperature is not allowed to rise above 160° Fahr, there is no risk of bursting the bottle.

Contract contingencies

  1. A Collector should not incur expenditure under the following heads without the sanction of the Commissioner:-
  2. More than Rs. 20 for petty construction and repairs.
  3. Printing at private presses.
  4. Purchase of furniture in excess of Rs. 30 per year.