In
exercise of the powers conferred by Section 72 (2) (d) read with Sections
17,23,28 and 29 of the A.P. Excise Act, 1968 (Act 17 of 1968), the Government
of Andhra Pradesh hereby makes the following Rules. (i) These
Rules may be called the Andhra Pradesh Excise (Possession, Import, Export,
Transport of Molasses-Conditions of Licence and Permits) Rules, 2008. (ii) These
Rules extend to the whole of the State of Andhra Pradesh. (iii) These
Rules shall come into force with effect from the date of publication of
notification. (1) In these
Rules, unless there is anything repugnant in the subject or context (a) 'Act'
means the Andhra Pradesh Excise Act, 1968; (b) 'Form'
means a form appended to these Rules: (c) 'Factory'
means a place where sugar or gur is manufactured; (d) 'Licensed
Premises' means premises in respect of which a licence is granted under these
Rules; (e) 'Licensee'
means a person holding a licence in Form M-I, M-II or M-III under these Rules; (f) 'Producer
of Molasses' means the owner or person incharge of a factory where molasses is
produced in the process of manufacture of sugar or gur. (2) Words and
expressions not defined in these rules shall have the meaning respectively
assigned to them in the Andhra Pradesh Excise Act, 1968; (1) Any
person who is a producer of molasses and desires to posses and sell molasses
shall make an application to the Commissioner of Prohibition and Excise for a
licence in that behalf. The application shall be accompanied by a Challan
evidencing payment of a fee of Rs. 100/- for such application and shall contain
the following particulars, namely, (a) Name and
address of the applicant: (b) Name of
the Sugar/Gur factory: (c) Exact
location of the Sugar/Gur factory, and the name of the village, Mandal and
district in which such factory is situated: (d) Whether
the applicant is the owner or a person in charge of the factory: (e) (i)
Details of the use or uses which molasses will be put to: (ii)
Quantity required annually for each of such uses: (f) Details
of arrangements for the storage of molasses whether pucca built tanks or steel
tanks are provided for the storage: (g) Period
for which the licence is required: (h) Total
quantity of molasses expected to be produced during the year: (2) On
receipt of an application under sub-rule (1), the Commissioner of Prohibition
and Excise may make such inquiries as he deems necessary and if he is satisfied
that there is no objection to grant the licence applied for, he may, grant the
applicant a licence in Form M-I on payment of a fee as per the scale prescribed
below, per annum, in advance-Where the quantity of molasses mentioned in the
application which is expected to be produced- (a) does not exceed 5000
Metric Tons Rs. 1000/- (b) exceeds 5000 but does not
exceed 10,000 Metric Tons Rs. 2000/- (c) exceeds 10,000 but does
not exceed 15,000 Metric Tons Rs. 3000/- (d) exceeds 15,000 but does
not exceed 20,000 Metric Tons Rs. 4000/- (e) exceeds 20,000 Metric
Tones Rs. 5000/- Explanation-For
the purpose of charging the fee, the fraction of a year shall be reckoned as
one complete year. (3) Renewal
of Licence-Any licence granted under sub-rule (2) of Rule 3 shall be renewed
for a period not exceeding one year at a time, on payment of application fee of
Rs. 100/- and renewal licence fee same as prescribed in sub-rule (2) of Rule 3
unless there has been a breach of any of the terms and conditions of the
licence, and/or that the licensee has not been working the licence properly. (1) Any
person other than a producer of molasses desiring to posses and use molasses
shall make an application to the Commissioner of Prohibition and Excise for a
licence in that behalf. The application shall be accompanied by a Challan evidencing
payment of a fee of 100/- for such application and shall contain the following
particulars, namely:- (a) Name and
address of the applicant; (b) Place
where molasses will be kept and used and the name of the village, mandal and
district in which such place is situated; (c) Approximate
stock of molasses on the commencement of the required licence in --Quintals; (d) Total
quantity of molasses that would be received during the term of the licence
in--Quintals: (e) Maximum
quantity of molasses to be possessed at any one time in--Quintals: (f) (i)
Details of purposes for which molasses will be used; (ii)
Quantity required annually for each such purpose (in--Quintals): (g) Period
for which the licence is required. (2) On
receipt of an application under sub-rule (1), the Commissioner of Prohibition
and Excise may make such enquiries as he deems necessary and if he is satisfied
that there is no objection to grant the licence applied for, he may grant a
licence in Form M-II on payment of annual fee as specified below: (i) Licence
for any Government purpose or Educational, scientific, Medicinal or sample
purpose: Rs. 100/- (ii) Licence
for any agricultural purpose .... Rs. 100/- (iii) Licence
for cattle feed ... Rs. 100/- (iv) Licence
for any other purpose where the quantity of molasses (a) does not
exceed 1000 Metric Tons.... Rs. 1000/- (b) exceeds
1000 M. Tons, but does not exceed 5000 M. Tons .. Rs. 2,000/- (c) exceeds
5000 M. Tons but does not exceed 10,000 M. Tons .. Rs. 3,000/- (d) exceeds
10,000 M. Tons but does not exceed 15,000 M. Tons .. Rs. 4,000/- (e) exceeds
15,000 M. Tons but does not exceed 20,000 M. Tons.. Rs. 5,000/- (f) exceeds
20,000 M. Tons ...... Rs. 6,000/- Explanation:-For
the purpose of charging the fee, the fraction of a year shall be reckoned as
one complete year. (3) Renewal
of licence: Any licence granted under sub-rule (2) of rule 4 shall be renewed
for a period not exceeding one year at a time on payment of application fee of
Rs. 100/- and licence renewal fee same as prescribed in sub-rule (2) of rule 4,
unless there has been a breach of any terms and conditions of licence, and/or
that the licensee has not been working the licence properly. (1) Any
person other than a producer of molasses desiring to possess and sell molasses
shall make an application to the Commissioner of Prohibition and Excise for a
licence in that behalf. The application shall be accompanied by a challan
evidencing payment of a fee of Rs. 1,00,000/- for such application and shall
contain the following particulars:- (a) Name and
address of the applicant: (b) Place
where molasses will be kept and sold and the name of the village, Mandal and
District: (c) Special
reasons, if any, why the licence should be granted: (d) Approximate
number of licensee to whom molasses will be supplied by the applicant: (e) Approximate
total quantity of molasses intended for sale during the period of licence (In
quintals) (f) Period
for which licence is required: (2) On
receipt of an application under sub-rule (1), the Commissioner of Prohibition
and Excise may make such inquiries as he deems necessary and if he is satisfied
that there is no objection to grant the licence applied for, he may grant a
licence in form M-III on payment of a fee of Rs. 1,00,000/- in advance and shall
fix the total quantity of molasses which the licensee may be allowed to sell
during the period of the licence. (3) Any
licence granted under sub-rule (2) shall be renewed for a period not exceeding
one year at a time on payment of application fee of Rs. 1,00.000/- and licence
renewal fee same as prescribed in sub-rule (2), unless there has been a breach
of any of the terms and conditions of the licence, and/or there is reason to
believe that the licensee has not been working the licence properly. (1) Not
withstanding anything contained in the foregoing rules any person other than a
producer of molasses desiring to purchase, possess and use bago-molasses for
purposes of cattle-feed only shall make an application in that behalf stating
the quantity of such molasses required by him per month. (2) On
receipt of an application under sub-rule (1), the Commissioner of Prohibition
and Excise shall make such inquiries as he deems necessary and if he is
satisfied that there is no objection to grant the licence applied for, he may
grant the applicant a licence in Form M-III-A on payment of a fee Rs. 100/- (i) in the
case of licence in Form M-I, the period for which the aggregate quantity of
molasses which may be allowed to the licensee for all the uses to which
molasses is to be put and. (ii) in the
case of licence in Form M-II, fix,- (a) the
maximum quantity of molasses which the licensee may be allowed to possess under
the licence at any one time and to use in a month; (b) the
aggregate of the quantity of molasses at the commencement of the licence and
the quantities of molasses to be received by the licensee from time to time
during the period of the licence. No
licence in Form M-I shall be granted unless such licence is required by a
producer of molasses in respect of molasses produced in his factory as a
bye-product in the process of manufacture of sugar or gur. No
licence in Form M-II shall be granted unless such licence is required for
molasses to be used for any of the following purposes, namely:- (i) Distillation
of spirit in a distillery established or licensed under the Act: (ii) Manufacture
of power alcohol in a distillery established or licensed under the Act; (iii) Cattle feed: (iv) Any
Government purpose; (v) Any
bonafide scientific, industrial, agricultural, educational, medicinal or sample
purpose. No
licence in Form M-I, M-II or M-III shall be granted for a period beyond the
31st day of March next following the date of the commencement of licence: Provided
that a licence in Form M-I or a licence in Form M-II for the purposes specified
in items (iii) and (iv) of Rule 9 may be granted or renewed for a period not
exceeding one year at a time, so however as not to extend beyond the 31st day
of March according to the duration for which the licence is granted. No person
shall sell molasses unless he is holding a licence in Form M-I or M-III. A holder
of licence in Forms M-I/M-II/M-III desiring to import molasses shall make an
application to the Commissioner of Prohibition and Excise for a licence in that
behalf. The application shall contain the following particulars, namely:- (1) Name and
address of the applicant. (2) Kind of
licence in respect of molasses held by the applicant and its number and date; (3) Quantity
of molasses permitted for possession at any one time under the licence held by
him (in--Quintals); (4) Balance
of molasses on hand on the date of application (in--Quintals); (5) Quantity
of molasses to be imported (in --Quintals); (6) Place
from which molasses is to be imported; (7) Name and
address of the person; (8) Route
(state the place from which removal of molasses to its destination will be by
road in the State): (9) Period
for which the licence is required: (10) Reasons
for importing molasses. (1) On
receipt of an application under Rule 12, the Commissioner of Prohibition and
Excise may make such inquiries as he deems necessary and if he is satisfied
that there is no objection to grant the licence applied for, he may grant a
licence in Form M-IV on payment of a Fee of Rs. 100/- (2) The
Import Permit shall be in Form M-IV (LP) in four parts and shall be dealt with
as under: Part I
shall be kept on the record in the office of the Commissioner of Prohibition
and Excise granting the licence. Part II
shall be sent to the person supplying molasses. Part III
shall be handed over to the applicant for sending with the consignment and for
record thereafter with his accounts. Part IV
shall be forwarded to the Commissioner of Prohibition and Excise or Prohibition
and Excise Superintendent of the place from which the molasses is to be
imported. (1) Export
means dispatch of molasses to any place outside the State of Andhra Pradesh and
includes export to foreign countries. (2) Any
person holding a licence in Form M-I, M-III or any person who is bonafide user
any where in India, desiring to export molasses shall make an application to
the Commissioner of Prohibition and Excise for a licence in that behalf. The
application shall contain the following particulars, namely: (a) Name and
address of the applicant; (b) Kind of
the licence held by the applicant and its number and date; (c) Quantity
of molasses to be exported (in --Quintals); (d) Place to
which molasses is to be exported; (e) Name and
address of the person to whom molasses is to be sent; (f) Route
(state the place up to which removal of molasses will be by road during its
transit in the state); (g) Period
for which the licence is required; (h) Reasons for exporting molasses. (3) The
application shall be accompanied by an import-permit or no-objection
certificate granted by the Commissioner of Prohibition and Excise of the place
of import to the effect that there is no objection to allow the applicant to
export molasses as stated in his application. (1) On
receipt of an application under rule 14, the Commissioner of Prohibition and
Excise may make such inquiries as he deems necessary and if he is satisfied
that there is no objection to grant the licence applied for, he may grant a
licence in Form M-V on payment of a fee of Rs. 1,00,000/- per annum: Provided
that the Government may, as a measure of concession to the Sugar Cane farmers,
reduce the Licence Fee payable by Khandasari Sugars Mills and Sugar Mills in
the cooperative sector (Holders of M-I Licences). (2) An export
pass fee of Rs. 2,500/- per metric ton shall be payable on all exports. Such
fees once paid shall not be refunded nor adjusted against further dispatches. Provided
that the Government may, as a measure of concession to the Sugar Cane farmers,
reduce the Export pass fee payable in the case of Molasses Exported by
Khandasari Sugars Mills and Sugar Mills in the cooperative sector. (3) The
Export permit shall be in form M-V (E.P.) and shall be in four parts and dealt
with as under: Part I
shall be kept on the record in the office of the Commissioner of Prohibition
and Excise granting the licence. Part II
shall be kept by the person supplying molasses. Part III
shall be handed over to the applicant for sending with the consignment and
thereafter shall be kept by the person receiving molasses. Part IV
shall be forwarded to the place to which molasses is to be exported. No
licence in Form M-IV shall be granted unless it is required by a person holding
a licence for the possession or sale of molasses. No licence in form M-V shall
be granted unless it is required by a person holding a licence for the
possession and sale of molasses except in the case of bonafide users outside
the state of A.P. The
person holding in licence in Form M-IV or M-V shall remove molasses under
Excise escort during its transit by road through the limits of the State of
Andhra Pradesh. (1) Transport
means dispatch of molasses from a place situated within the State of Andhra
Pradesh to another place also situated within the State of Andhra Pradesh. (2) Any
person desiring to transport molasses, shall make an application to the
Commissioner of Prohibition and Excise or Prohibition and Excise Superintendent
for a permit in that behalf. The application shall contain the following
particulars, namely;- (1) Name and
address of the applicant: (2) Kind of
the licence held in respect of molasses by the applicant and its number and
date: (3) Quantity
of molasses permitted for possession at any one time under the above licence
(in --Quintals): (4) Balance
of molasses on hand on the date of application (in --Quintals). (5) Quantity
of molasses to be transported (in --Quintals); (6) (a) Place
from which molasses is to be transported; (b) Place
to which molasses is to be transported; (7) Name of
the person authorised to be transported; (8) Name and
address of the person from whom molasses will be obtained; (9) Route
(State also the place from and to which transport of molasses will be by road); (10) Period
for which the permit is required. (1) On
receipt of an application under Rule 18, the Commissioner of Prohibition and
Excise or Prohibition and Excise Superintendent may make such inquiries as he
deems necessary and if he is satisfied that there is no objection to grant the
transport permit applied for, he may grant a permit in Form M-VI on payment of
a fee at the rate of Rs. 100/- per metric ton of molasses to be transported. Provided
that no fee for grant of permit shall be levied when the molasses is
transported for consumption as raw-material for the distillation of spirit in
the distillery or other use in the unit owned by the sugar factory. (2) The
permit shall be in four parts and shall be dealt with as under:- Part I
shall be kept on the record in the office of the Commissioner of Prohibition
and Excise or the Prohibition and Excise Superintendent who grant the permit. Part II
shall be sent to the person supplying molasses. Part III
shall be handed over to the applicant for sending with the consignment and for
record thereafter with his accounts. Part IV
shall be forwarded to the Prohibition and Excise Superintendent of the place to
which molasses are to be transported. No permit
for the transport of molasses shall be granted unless it is required by a
person holding a licence for the possession or sale of molasses, The
permit-holder shall transport molasses under Excise escort during its transit
by road except in case of molasses, transported by a fixed route in tankers
sealed by the Excise officers, the loading and unloading/sealing and removing
the seals of tanks being made under the supervision of the State Excise
Officers. Rules for
licensee holding a licence in Form M-I, M-II or M-III-All storage tanks or
receptacles of molasses shall be serially numbered by the licensee. The
licensee shall keep his premises, tanks and other receptacles for the storage
of molasses clean and in good condition and shall take all reasonable
precautions to prevent deterioration of the quality of molasses through
admixture with water or any extraneous substance. He shall destroy or dispose
of the deteriorated molasses in the manner ordered by the Commissioner of
Prohibition and Excise. The
premises, tanks, or other receptacles used for the storage of molasses,
accounts, permits, licences and the stocks of molasses shall, at all times, be
open to inspection by the Commissioner of Prohibition and Excise or any officer
duly empowered in that behalf. The licensee shall explain any discrepancy or
irregularity noticed by the inspecting officer and shall comply with the orders
issued by, the Commissioner of Prohibition and Excise in connection therewith.
He shall if so required by the inspecting officer weigh or measure molasses by
any method which may be suitable or practicable. The
licensee shall not remove nor shall he permit any person to remove any molasses
from the storage tanks or receptacles except under a valid transport permit. (1) The
licensee shall maintain at his licensed premises a register containing the
names of the manager and all other persons employed by him for carrying on the
operation of receipt, storage, issue, removal or use of molasses and shall
furnish in writing to the Prohibition and Excise Superintendent the list of
persons so employed for earning on the said operations. (2) Every
person either permanently or temporarily employed by the licensee shall be
provided with a round badge bearing a consecutive number and the name of the
licensee. The licensee shall issue instructions to all persons employed by him
to show, on demand, their badge to the Prohibition and Excise Inspector or the
Sub--Inspector of Prohibition and Excise. (1) The
Commissioner of Prohibition and Excise may appoint such supervisory staff as in
his opinion is necessary for the proper supervision of all arrangements and
operations connected with the receipt, storage, issue, removal and use of
molasses. (2) No
molasses shall be received into or issued by the licensee from the storage
tanks or other receptacles except under the supervision of the officer, if any
such officer is appointed by the Commissioner. All storage tanks and
receptacles of molasses, in that case, shall locked by the licensee and the
officer with separate locks: Provided
that nothing contained in this sub-rule shall apply to the carrying on of
operations by the holder of a licence in Form M-I connected with receipt and
storage of molasses which are produced at his factory. The
licensee shall not, except with the previous permission of the Prohibition and
Excise Superintendent, or the supervisory staff, appointed under sub-rule (1)
of Rule 27 above, carry on any operations connected with the receipt, storage,
issue or removal of molasses on Sundays and public holidays sanctioned by
Government nor on any day before or after the working hours fixed by the Commissioner
for this purpose: Provided
that nothing contained in this rule shall apply to the carrying on of
operations by the holder of a licence in Form M-I connected with receipt and
storage of molasses which are produced at his factory. In case
the licensee wants to wind up his business, he shall give one clear calendar
month's notice to the Commissioner through the concerned Prohibition and Excise
Superintendent. The
licensee shall allow the officer appointed to supervise his operations or any
other inspecting officer to take samples of molasses, free of cost, from any
place, tank or receptacle, whenever he considers it necessary, for the purpose
of chemical analysis by Government Chemical Examiner to test the purity of molasses
to determine its quality. The
licensee shall display his licence conspicuously at his licensed premises. The
licensee shall maintain at his licensed premises a visit book paged and stamped
with the seal of the Prohibition and Excise Superintendent or any other officer
authorized in that behalf by the Commissioner in which Inspecting Officers may
record their remarks. The licensee shall on the termination of the licence,
deliver up the visit book, the licence, the accounts and the permits to the
local Prohibition and Excise Officer. Except
with the permission of the Commissioner, the licensee shall not sell, transfer
or sub-let the right conferred upon him by his licence nor shall he, in
connection with the exercise of the said right, enter into any agreement which,
in the opinion of the Commissioner, is of the nature of a sub-lease. No person
shall be recognized as a partner of the licensee for the purpose of his
licence, unless the partnership has been declared to the Commissioner before
the licence is granted and the names of the partners have been entered jointly
in the licence or, if the partnership is entered into after the granting of the
licence, unless the Commissioner agrees, on application made to him, to alter
the licence and to add the name or names of the partner or partners in the
licence. The
licensee, his heirs and assignees shall have no claim whatsoever to the
continuance or renewal of his licence after the expiry or the period for which
it is granted. It shall be entirely within the discretion of the Commissioner
whether to permit or not to permit the heir, in case of death, or the assignee
of the licensee, in the case of sale or transfer, to have the benefit of the
licence for the unexpired portion of the licence period. (1) The
licensee shall abide by the provisions of the Act and rules, regulations and
orders made thereunder from time to time. (2) The
licensee shall comply with all lawful orders and directions issued to him by
the Commissioner within such time as may be specified by the Commissioner in
the order or direction. The
licensee shall give an undertaking in writing to the Commissioner to abide by
the Provisions of the A.P. Excise Act 1968, the rules, regulations and orders
made thereunder and the conditions of his licence. (1) The
licensee holding a licence in Form M-I shall leave sufficient space in the
cover of the tanks or receptacles to scoop out samples. (2) Molasses
from the storage tanks or other receptacles required for use in any process at
the factory or for use in the distillery attached to the factory shall be taken
there through pipe connections under the supervision of the officers; but
before doing so the licensee shall give an intimation to the officer stating
the quantity of molasses so required, the tank or receptacle from the which
required and also the time when required. (3) The
licensee shall, in a book page numbered and sealed with the seal of the
Prohibition and Excise Superintendent, maintain day to day a true and correct
account of molasses- (a) Separately
stored by him in each storage tank, pit or receptacle in Form M-A, and (b) stocked
by him at his licensed premises in Form M-B, (4) The
licensee shall submit a statement in Form M-C on or before the 7th day of every
month showing the opening balance, receipts, issues and closing balance of
molasses during the proceeding month, to the Prohibition and Excise
Superintendent through the - (a) Prohibition
and Excise Officer incharge of the distillery attached to the factory, or (b) Prohibition
and Excise Officer in whose jurisdiction the factory is situated. (1) The
licensee shall not receive his supplies of molasses from any person other than
- (i) a person
who holds in the State of Andhra Pradesh a licence in Form M-I or M-III; or (ii) a person
who is directed by the State Government to sell molasses to him; or (iii) a person
outside the State of Andhra Pradesh. (2) All
molasses received by the licensee at his premises shall be covered by a valid
transport permit if brought from any place in the State of Andhra Pradesh or by
a valid import licence/permit if brought from any place outside in the State of
Andhra Pradesh. (3) Except as
directed by the State Government under any law for the time being in force, the
licensee holding a licence in Form M-II shall not sell or transfer any molasses
possessed by him under the licence. (4) The
licenses shall, in a book paged and sealed with the seal of the Prohibition and
Excise Superintendent maintain day to day a true and correct account of
molasses held by him at his licensed premises in Form M-D. (5) The licensee
shall submit a statement in Form M-E on or before the 7th day of every month
showing the opening balance, receipts, issues and closing balance of molasses
during the preceding month, to the Prohibition and Excise Superintendent
through the incharge Prohibition and Excise Officer. (1) The
licensee holding a licence in Form M-III shall not receive his supplies of
molasses from any person other than- (i) a person
who holds in the State of Andhra Pradesh a licence in Form M-I or M-III; (ii) a person
who is directed by the State Government, the Commissioner to sell molasses to
him; (iii) a person
outside the State of Andhra Pradesh. (2) All
molasses received by the licensee at his premises shall be covered by a valid
transport permit if brought from a place in the State of Andhra Pradesh or by a
valid import licence if brought from any place outside the State of Andhra
Pradesh. (3) The licensee
shall in a book paged and sealed with the seal of the Prohibition and Excise
Superintendent maintain day to day a true and correct account of receipts,
sales and balances of molasses in Form M-F. (4) The
licensee shall submit a statement in Form M-G on or before the 7th day of every
month showing the opening balance, receipts, sales and closing balance of
molasses during the preceding month, to the Prohibition and Excise
Superintendent or through the in charge Prohibition and Excise Officer. Not
withstanding any thing contained in the foregoing rules, it shall be lawful for
any person to possess or transport without a licence or permit, as the case may
be, molasses not exceeding such quantity as the Commissioner may specify for
any local area as he permitted quantity for domestic purpose. Such of
the Producers, Possessors and Users of Molasses who have stocks of Molasses as
on the date of notification of these rules shall declare, with in (15) days,
the quantity of Molasses in their possession indicating the grade of Molasses
tank/container wise to the Prohibition & Excise Superintendent in whose
Jurisdiction such stocks are lying. When such declaration is not made, it shall
be proper for the authorities to construe that such producer, possessor or user
has no stocks of Molasses as on date of notification. If there
is any doubt or dispute regarding the application or interpretation of any of
these rules, the decision of the Commissioner of Prohibition & Excise
thereon shall be final.ANDHRA
PRADESH EXCISE (POSSESSION, IMPORT, EXPORT, TRANSPORT OF MOLASSES-CONDITIONS OF
LICENCE AND PERMITS) RULES, 2008
PREAMBLE