KARNATAKA
EXCISE (DENATURED SPIRIT AND DENATURED SPIRITUOUS PREPARATIONS) RULES, 1967
In
exercise of the powers conferred by Section 71 of the Karnataka Excise Act,
1965, (Karnataka Act 21 of 1966), read with Sections 8, 9, 10,'11, 12, 13, 14
and 15 of the said Act, the Government of Karnataka, hereby makes the following
rules, the draft of the same having been previously published Vs required by
sub-section (1) of Section 71 of the said Act, in Notification GSR No. 407, in
Part IV, Section 2C(1) of the Karnataka Gazette, Extraordinary dated 13th
September 1967, namely:
Rule - 1. Title, extent and commencement
(1)
These rules may
be called the Karnataka Excise (Denatured Spirit and Denatured Spirituous
Preparations) Rules, 1967.
(2)
These rules shall
extend to all the areas of the State of Karnataka where the Karnataka Excise
Act, 1965 is in force.
(3)
They shall come
into force at once.
Rule - 2. Definitions
(1)
In these rules,
unless the context otherwise requires,
(a)
"Act"
means the Karnataka Excise Act, 1965.
(b)
"Commissioner"
means the Excise Commissioner.
(c)
"Denatured
Spirit" means specifically denatured alcohol specified in the schedule and
includes spirit subjected to any of the following processes for the purpose of
rendering it unfit for human consumption, namely,
(i)
The admixture
with spirit of at least 50° over proof of light Caoutchoucine and Pyridine
bases in the proportion of 1/2 of one part of Pyridine and 1/2 of one part
Caoutchoucine to 99 parts of spirit by volume;
(ii)
The addition of
liquid soap that is a preparation made by mixing together and heating three
parts of castor oil and one part of caustic soda in the preparation of one part
of liquid soap to 99 parts of spirits of at least 50° over-proof;
[(iii) xxx]
(iv) The
addition of 4 parts of Formalin by weight to 100 parts of spirit by weight of
60° o.p.;
(v) The
addition of castor oil and caustic soda as specified below: For hundred parts
of spirit of over 50° o.p. use one part of castor oil and two-fifths of one
part of caustic soda solution all by volume. The caustic soda solution is to be
prepared by dissolving one part of caustic soda in three parts of water. Adding
to castor oil, one and half times its volume of spirit, stirring and finally
adding the caustic soda solution, and the clear solution which will be obtained
will be added to the bulk of the spirit;
(vi) The
addition of Ammonia in the proportion of three parts of liquor Ammonia
containing 25 to 26 per cent by weight of Ammonia gas to 97 parts of spirits of
over 72° o.p.;
(vii) The
addition of 5 per cent of concentrated sulphuric acid to 95 per cent of spirit
of over 50° o.p. by weight;
(viii) The
addition of any of the above or other ingredients in such proportions as may be
prescribed by the Government.
Explanation.
The light Caoutchoucine and the Pyridine bases must be of the standard
prescribed by the Indian Standard Institution.
[(cc) "Fee" means licence fee or privilege
fee levied as consideration for grant of lease, licence or privilege to import,
export, possess, transport, process or otherwise dealing in denatured spirit [xxx]]
(d)
"Form"
means a form appended to these rules;
(e)
"French
Polish" means denatured spirituous preparation containing not more than 85
per cent by weight of denatured or methylated spirit and other ingredients
including shellac in such proportion as may be specified by
(f)
"Licensing
authority" means, the Deputy Commissioner or any other officer empowered
as such for the issue of licences for denatured spirits and denatured
spirituous preparations under the Act and these rules;
[(g) xxx;
(h) xxx]
(i) "Retail
Sale" means, sale made to the public who do not hold licence issued under
these rules in quantities not exceeding the limit prescribed in Rule 6 for
possession without a licence;
(j) "Schedule"
means the schedule appended to these rules;
(k) "Thinner"
means a denatured spirituous preparation containing not more than 20 per cent
of denatured spirit and other ingredients in such proportion as may be
specified by the Indian Standard Institution or as prescribed by the
Commissioner;
(l) "Varnish"
means, a denatured spirituous preparation containing not more than 60 per cent
of denatured spirit and such other ingredients in such proportions as may be
specified by the Indian Standard Institution or as prescribed by the
Commissioner;
(m) "Wholesale"
means, sales made to holders of licences issued under these rules.
Rule - 3. Manufacture of Denatured Spirit, etc.
[(1) No person shall prepare denatured spirit [xxx],
(a)
except under and
in accordance with a licence granted for the manufacture and issue therefrom
denatured spirit, [xxx]
and;
(b)
by any process
other than those specified in clause (c) of sub-rule (1) of Rule 2.
(2) The
provisions of Rules 9, 10, 12, 14, 15, 17, 18, 20, 21, 22, 24, 25, 26, 27, 28,
29, 30, 31-, 32, 33, 34 and 35 of the Karnataka Excise (Distillery and Warehouse)
Rules, 1967 shall mutatis mutandis be, applicable to the licences granted under
clause (a) of sub-rule (1).
(3) Fees for a
licence under clause (a) of sub-rule (1) shall be Rs. 5,000.]
Rule - 4. Export
No
denatured spirit, [xxx]
or denatured spirituous preparation shall be exported except by the holder of a
licence for manufacture and issue of such spirits or denatured spirituous
preparations, as the case may be referred to in Rule 3. Such spirit shall be
exported only under cover of an export permit in Form D.L. 21 and [issued
by the Deputy Commissioner of the District on payment of a fee of [five
paise] per bulk litre.] Before the issue of such an export permit, the exporter
shall produce an import permit or a no objection certificate from the competent
authority of the State or place to which the export is made, signifying that
there is no objection to the issue of the export sought for.
Rule - 5. Import
(a)
No denatured
spirit, [xxx]
or denatured spirituous preparations shall be imported except by persons or
institutions holding licences issued under these rules to deal in or use
denatured spirit or [xxx]
denatured spirituous preparations and except under a import permit in the Form
D.L. 22 issued by the Deputy Commissioner of the District concerned:
Provided
that bona fide travellers may bring into the State without an import permit,
denatured spirit or denatured spirituous preparations upto a maximum of one
litre [xxx].
(b)
Before the permit
for import of denatured spirit, [xxx] or
denatured spirituous preparations is issued under sub-rule (a) the importer [shall
pay the rate of fee specified in clause (b) or prescribed under clause (c) as
the case may be] for denatured spirit on the quantities proposed to be
imported.
(c)
In the case of
preparations containing a high percentage of alcohol and manufactured according
to a process not detailed in sub-clauses (i) to (vii) of clause (b) of Rule 2,
the Deputy Commissioner may, after getting a sample of such preparations or
commodity analysed, levy a fee at the prescribed rate on the spirit contents of
the preparations before any such preparations is allowed to be imported.
[(d) An import permit in Form D.L. 22 shall in respect
of preparations not specified in clause (c) be issued by the Deputy
Commissioner on payment of fee as specified below: Where the quantity of
denatured spirituous preparations [xxx],
|
Rs.
|
|
(i)
|
does not
exceed 100 litres
|
6
|
|
(ii)
|
exceeds
100 litres but does not exceed 250 litres
|
10
|
|
(iii)
|
for every
100 litres or part thereof exceeding 250 litres
|
5
|
Rule - 6. Possession
(1)
Any person or
institution may store without a licence denatured spirit upto a maximum of [750
Millilitres] [xxx]
or denatured spirituous preparations upto a maximum of [3
litres] for any medicinal, scientific, industrial or domestic purposes.
(2)
Consignments of
denatured spirit, [xxx]
and denatured spirituous preparations from outside the State intended for
export through any harbour in the State of Karnataka, shall be permitted to be
stored in the harbour pending export. This permission shall be granted
in"" each individual case by the Commissioner subject to conditions
set out in Appendix-I.
Rule - 7. Sale
No
person or institution shall sell denatured spirit or [xxx] or
denatured spirituous preparations except in accordance with the provisions
under these rules and on the terms and conditions of a licence issued under
these rules. Such licence may be issued for wholesale vend or retail sale or
both, as the case may be.
Rule - 8. Licence for the wholesale vend of denatured spirit, etc.
(1)
Licence for the
wholesale vend of denatured spirit, [xxx]
shall be issued in Form D.L. 2 on payment of a licence fee of [rupees
one thousand] per annum.
(2)
Such licence
shall provide for the possession of denatured spirit [xxx]
and its sale in wholesale to holders of licences issued under these rules for
the possession and use or retail sale of denatured spirit [xxx].
(3)
The licensee
shall obtain his supplies from a distillery in the State or from another holder
of a licence in this form or from sources outside the State, and issue it in
wholesale to holders of licences issued under these rules in accordance with
the provisions of these rules and the special conditions mentioned in the
licence.
(4)
The licensee
shall maintain accounts of his transactions in Form D.L. 10.
Rule - 9. Licence for the Possession and use of denatured spirit, etc.
(1)
Licence for
possession of denatured spirit [xxx]
either as such and or in the manufacture of specified commodities other than
denatured spirituous preparations shall be in Form D.L. 39 and shall be issued
on payment of a licence fee of [rupees [two
hundred and fifty]] per annum.
(2)
An applicant for
a licence shall indicate in his application the purpose for which he requires
the denatured spirit, [xxx]
and specify whether he wishes to use the spirit as such and or use it in the
manufactute of commodities. In the latter case the names and other particulars
of the commodities shall be specified and the particular kind of denatured,
spirit, [xxx]
required for the purpose shall also be indicated.
(3)
The licensing
authority shall enter in the licence the quantity of each kind of denatured
spirit [xxx] allowed
and the commodities which the licensee is allowed to manufacture by using the
spirit.
(4)
No sale of spirit
as such is permitted under this licence.
(5)
The licensee
shall not manufacture any commodity other than those entered in the licence
without the prior approval of the licensing authority and without getting the
name of such commodity entered in the-licence.
(6)
The licensee
shall obtain his supplies of denatured spirit [xxx]
from a distillery in the State or from a holder of a licence in Form
(7)
The licensee
shall maintain accounts of transactions under his licence in Form D.L. 11.
[(8) The Commissioner may appoint such staff for
supervision of use of denatured spirit in the licenced premises. The cost of
such supervisory staff including pay, leave salary, Contributory
Provident-cum-Pension Fund, pensionery contribution, dearness allowance, house
rent allowance and conveyance allowance if any, shall be paid by the licensee
in advance in such instalments, as may be determined by the Commissioner.]
Rule - 10. Licences to Railway Authorities
(1)
Licences issued
to an officer of the Railway for storage and use of denatured spirit [xxx]
for distribution to outstations or any other Railway Institutions in Karnataka
State under his control shall be in Form D.L. 4 and shall be issued on payment
of licence fee of [rupees
ten] per annum.
(2)
The licensee
shall get his supplies of denatured spirit [xxx]
from a distillery or a person holding D.L. 2 licence in the State or from
sources outside the State.
(3)
He shall maintain
account of his transactions in Form D.L. 12 and the licensee shall have similar
accounts kept at the outstations and other institutions which obtain supply
from the licensees.
Rule - 11. Licence for retail sale of denatured spirit, xxx
[(1) Licence for retail sale of denatured spirit [xxx]
shall be in Form D.L. 5 and shall be issued on payment of a licence fee of [rupees
five thousand] per annum.
(2) The
licensee shall, get his supplies of denatured spirit, [xxx]
from a distillery in the Stare or from a holder of licence for wholesale vend
of denatured spirit [xxx] in
Form D.L. 2 or from sources outside the State.
(3) The
licensee shall sell only in accordance with the special conditions mentioned in
the licence itself.
(4) The
licensee shall maintain accounts of transactions under the licence in Form D.L.
13.
Rule - 12. Licence for the possession and use of denatured spirits in the manufacture of denatured spirituous preparations and use or sale of denatured spirituous preparations
(1)
Licence for
possession and use of denatured spirit in the manufacture of denatured
spirituous preparations and use or sale of denatured spirituous preparations
shall be in Form:D.L. 6 and shall be issued on payment of annual licence fee of
[rupees
five thousand]. It covers possession of spirit denatured in accordance with the
provisions of sub-clauses (i) to (vii) of clause (c) of Rule 2 and. its use in
the manufacture of denatured spirituous preparations which may either be used
by the licensee himself or sold by him in wholesale to holders of licences in
Forms D.L. 7, D.L. 8 and D.L. 9. The licence does not confer the privilege of
both use and sale.
(2)
The applicant for
a licence shall indicate in the application whether the proposes to use or sell
the denatured spirituous preparations manufactured under the licence.
(3)
The licensee may
obtain supplies of denatured spirit from a distillery in the State or from the
holder of a licence for wholesale vend of denatured spirit in Form D.L. 2 or by
import. No spirit as such shall be sold under the licence.
(4)
The licensee
shall maintain accounts in Form D.L. 14 regarding the spirit obtained and used
by him in the manufacture of denatured spirituous preparations and in Form D.L.
15 or D.L. 17 according as the denatured spirituous preparations manufactured
is used by the licensee himself or sold.
(5)
The sale of
denatured spirituous preparations shall be strictly in accordance with the
special conditions mentioned in the licence.
Rule - 13. Licence for the possession and use of denatured spirituous preparations
(1)
Licences for
possession and use of denatured spirituous preparations will be issued in Form
D.L. 7 on payment of a fee of [rupees
twenty] per annum.
(2)
No denatured
spirituous preparations possessed under this licence shall be sold. The
licensee shall obtain his supplies of denatured spirituous preparations from a
holder of a licence in Form D.L. 6 or in Form D.L. 9 or by import.
(3)
The licensee
shall maintain an account of transactions under the licence in Form D.L. 15.
Rule - 14. Licence for possession of denatured spirituous preparations by an officer of the Railway for use and distribution to outstations or other Railway Institutions in Karnataka State under his control
(1)
Licence to
possess denatured spirituous preparations for use and its distribution to
outstations or other Railway Institutions in the State under his control shall
be issued in Form D.L. 8 on payment of licence fee of [rupees
twenty] per annum to an officer of the Railways.
(2)
Denatured
spirituous preparations shall not be sold under this licence. The licensee
shall obtain his supply of denatured spirituous preparations from a holder of a
licence in Form D.L. 6 or in Form D.L. 9 or by import.
(3)
The licensee
shall maintain accounts of transactions under the licence in Form.D.L. 16.
Accounts in similar form shall be maintained in the outstations and other
Railway Institutions supplied by the licensee.
Rule - 15. Licence for the sale of denatured spirituous preparations
(1)
Licence for
possession and sale of denatured spirituous preparations in wholesale or retail
shall be issued in Form D.L. 9 on payment of fee of [rupees
two thousand] per annum.
(2)
The licensee
shall get his supplies of denatured spirituous preparations from the holder of
a licence in Form D.L. 6 or from the holder of a similar licence or by import.
The sales under this licence shall be strictly in accordance with the special
conditions mentioned in the licence.
(3)
The licensee
shall maintain accounts of transactions in Form D.L. 17.
Rule - 16. Indent for and supply of denatured spirit, xxx or denatured spirituous preparations
[(1) Supplies of denatured spirit [xxx] or
denatured spirituous preparations obtained by licensees shall be on indents in
Form D.L. 18. The indent shall be in printed form, in three parts and machine
numbered consecutively. Whenever a licensee indents for spirit or denatured
spirituous preparations, he shall prepare an indent in three parts, retain Part
I on his file, send Part II of the indent to the distillery in the State or
supplying licensee, if supply is sought for from sources within the State and
to the authority competent to issue import permit in case supply is required
from sources outside the State. In the latter case the indent shall be
accompanied by an application for an import permit together with a treasury
receipt in token of payment of fee leviable on the quantity of spirit or
denatured spirituous preparations proposed to be imported.
(2) On receipt
of the indent the supplying licensee within the State, if he decides to comply
with the indent shall make necessary arrangements to obtain a transport permit
in Form D.L. 23 from the Excise Officer having jurisdiction over his licensed
premises to cover the transport of the commodity from the supplying licensees
premises to those of the indentor. The currency of the transport permit shall
be restricted to a reasonable period but not exceeding one day for every 50
kilometres or part thereof. In case the supplier is the distillery, the permit
issued shall be by the District Excise Officer concerned after collection of
the amount of the fee leviable on the quantity supplied. The transport permit
issued to cover the transport from the distillery also, shall be in the same
form as that in Form D.L. 23, and it shall be issued by the officer-in-charge
of the distillery. If the distillery or the supplying licensee is not able to
or decides not to comply with the indent, either in full or in part he shall
inform the indentor accordingly furnishing his reasons therefor. A copy of the
communication shall be sent to the Excise Officer of the district in which the
indenting licensee is.
(3) The
transport permit issued shall in all cases be prepared in four parts. Part I
will be retained as office copy by the issuing officer. Part II will be sent to
the indentor to be carried along with the consignment. Part III will be sent to
the Excise Officer of the district in which the indenting licensee is, and Part
IV will be given to the supplier for his file. The transport permit forms shall
be bound in books and consecutively machine-numbered. In cases of supply sought
from outside the State, the authority competent to issue the import permit
shall, if there is no objection, issue an import permit in Form D.L. 22, to the
indentor to enable him to import the stock he has applied for. The import
permit shall be made out in three parts. Part I will be retained as the office
copy, Part II sent to the indentor for accompanying the consignment and Part
III sent to the Excise Officer of the district in which the exporting licensee
is. Consignments imported shall not be opened by the indentor and taken into stock
until and unless verified by the Excise Officer. The importer shall give
intimation to the verifying Officer as soon as the consignment is received. The
verifying officer will record his certificate of verification on Parts II and
III of the transport permit return Part II to the indentor, retain Part III for
his record and intimate the Excise Officer who issued the permit of the result
of the verification.
[(4) Before the permit for transport of denatured
spirit/ [x
x x x x]/denatured spirituous preparation is issued the transporter shall pay
the fee as specified below:
|
Rs
|
|
(i)
|
does not
exceed 100 litres
|
6
|
|
(ii)
|
exceeds
100 litres but does not exceed 250 litres
|
10
|
|
(iii)
|
for every
100 litres or part thereof exceeding 250 litres
|
5
|
Rule - 17. Applications for the grant of a Licence
(1)
A
person desiring to obtain a licence under these rules shall apply to the Deputy
Commissioner in Form D.L. 1 specifying the nature of licence required to be
granted. The application shall be affixed with Court-fee stamp of the
prescribed value. Separate applications shall be made for each kind of licence
applied for.
(2)
No
licence under these rules shall be granted for a period beyond the 30th June
next following the date of the commencement of the licence.
(3)
On
receipt of the applications referred to in sub-rule (1), the Deputy
Commissioner shall verify the particulars furnished in the application and
satisfy himself after enquiry: (i) that the applicant has not been convicted of
any offences against the Act or the rules made thereunder or of any cognizable
or non-bailable offences; (ii) that the applicant is a resident of the place
where the licence is required; (iii) that the applicants personal circumstances
and local needs justify the grant of the licence; (iv) and that the privilege
is not likely to be misused. If the Deputy Commissioner is satisfied that the
applicant is eligible for the grant of the licence applied for he may grant the
licence after satisfying himself that the fee if any, prescribed therefor has
been paid.
(4)
The
licence shall be issued in the name of the applicant. In the case of
applications from a recognised institution or a registered firm or company the
licence shall be issued in favour of the accredited office-bearer or agent or
other functionary who has been duly authorised by power of attorney, Articles
of Association or similar rules relating to the management of the institution,
firm or company. Q The quantity of [denatured
spirit or] [xxx]
denatured spirituous preparations, as the case may be, to be allowed under the
licence shall
(5)
In
the case of licences granted only for denatured spirit in the first instance, [xxx]
or denatured spiritious preparations should not be included subsequently or
vice versa except at the time of renewal of the licence.
(6)
If
the licensing authority is satisfied that the applicant is not eligible for the
licence or that the grant of licence is not justified with reference to
conditions and circumstances specified in sub-rule (3) he shall by order in
writing refuse to grant the licence for reason to be specified in the order. In
that case the licence fee, if any, paid by the applicant shall be refunded.
(7)
A
licence holder desiring to renew the licence shall make an application in Form
D.L. 1 at least one month before the date of expiry of the licence. The
provisions of [Rules
8 to 15 and] of sub-rules (1) to (6) of this rule shall, as far as may be,
apply to an application for renewal of licence as if it were an application for
the original grant of a licence.
(8)
Licences
granted under these rules may be suspended or cancelled in accordance with the
provisions of Sections 29 and 30 of the Act. Where a licence is cancelled or
suspended during its currency or it is not renewed on its expiry, the licensee
shall forthwith intimate the Deputy Commissioner of the quantities of denatured
spirit, [xxx]
and denatured spirituous preparations in stock with him. On receipt of such
intimation the Deputy Commissioner shall instruct the Excise Officer or other
authorised officer to verify the stock and seal up the premises where the stock
is stored. The stocks will however be deemed to be in the custody of the
ex-licensee who will make arrangements and will be responsible for its safety.
The stock may only be sold with the permission of the Deputy Commissioner to
other licensees. The licensee shall not however be allowed to receive fresh
stock after his licence expires or is suspended or cancelled. The permission to
sell the stock to other licensees shall be subject to the condition that all
sums due to the State Government shall first be paid out of the sale proceeds.
(9)
(i)
Every licensee at the time of taking delivery of his licence shall give to the
Deputy Commissioner undertaking in the form of [a security bond in Form D.L.
24] executed on a stamped paper of
(ii)
A licensee shall, before the license is granted or at any time during its
currency, if so required by the authority deposit with the Deputy Commissioner
in cash or in Government promissory notes such sum as may be prescribed by the
licensing authority as security for the due observance of the conditions of the
licence. In case of non-observance of the terms of the licence the security so
deposited may be forfeited to Government and the licence cancelled. The
forfeiture of the deposit and the cancellation of the licence shall not be held
to prevent the licensee from being proceeded against in a Court of law under
the provisions of the, Act or the rules made thereunder or under any other law
for the time being in force.
(iii)
Licences issued under these rules shall not be sold, transferred, sub-rented or
sub-leased without the previous permission of the Deputy Commissioner.
(iv)
The licensee or his successors or assigns shall have no claim whatsoever to the
continuance or renewal of the licence after the expiry of the period for which
such licence was granted.
(v)
A licensee shall not change the premises in which he carries on business under
his licence except with the previous permission of the licensing authority.
Permission to shift business outside the area which the licensee is intended to
serve shall be treated as the grant of a fresh licence and all the provisions
relating to the grant of a licence shall likewise apply to the granting of such
permission.
Rule - 17A. Section 17A
[x
x x x x.]
Rule - 18. General conditions of licences
(1)
The
licence shall, except where no business is transacted, be hung up in a
conspicuous place in the premises, in which the business under the licence is
transacted. A sign boaro shall also be affixed to the licensed premises showing
the number and kind of licence and the hours of business.
(2)
The
licensed premises shall be kept open for business or for inspection by Excise
or other authorised officers on all days except the weekly holidays or such
other days on which the Commissioner may order closure.
(3)
In
the absence of the licensee, his authorised representative shall be incharge of
the licence, stock and accounts books.
(4)
The
possession of denatured spirit, [xxx]
or denatured spirituous preparations outside the licensed . premises is
forbidden unless the quantity possessed is within the limits of private
possession.
[(5) Premises used to carry on the
business of wholesale vend or of retail sale shall be sufficiently commodious
to carry on the business under the respective licences. Where same person holds
licences for wholesale vend and for retail sale and carries on both the
business in the same premises, the portion relating to one licence shall be
effectively partitioned off from the portion relating to the other and the
portions so partitioned off shall be sufficiently commodious to carry on the
business under the respective licences.
(6) If licences are held by the same
person in the following combinations, namely:
(i)
a
licence for wholesale vend of denatured spirit [xxx]
and licence for the manufacture and sale of denatured spirituous preparations;
or
(ii)
licence
for manufacture and sale of denatured spirituous preparations and licence for
the possession and use of denatured spirituous preparations, and if he carries
on the business under both the licences in the same premises, the portion
relating to one licence shall be effectively partitioned off from the portion
relating to the other and the portions so partitioned off shall be sufficiently
commodious to carry on the business under the respective licences].
(7) Denatured
spirit, [xxx]
or denatured spirituous preparations possessed or exposed for sale in the
licensed premises shall be undiluted and unadulterated. Denatured spirit or
methylated spirit whose strength is below 50° o.p. shall not be possessed or
sold.
(8) If
any inspecting officer is of opinion that any spirit or denatured spirituous
preparations found by him in the licensed premises is not of the required
standard, he may, after recording his reasons, take in the presence of the
licensee or his authorised representative two samples from each of the
receptacles containing such suspected spirit or denatured spirituous
preparations and forward one sample in sealed bottle to the Chemical Examiner
for analysis and cause the other to be sealed and Kept with the licensee.
Pending receipt of the report of analysis or test from the Chemical Examiner
such officer shall cause such stock of suspected spirit or denatured spirituous
preparations to be sealed with his seal and leave the stock so sealed with the
licensee with written directions that it should be kept in safe custody. If the
result of analysis or test shows that the suspected stock is not of the
prescribed standard, the licensee shall abide by the order of the licensing
authority regarding its disposal. Otherwise the sealed stock shall be forthwith
released. The Officer who takes action under this rule shall send a report
forthwith to the licensing authority through his official superior detailing
the circumstances under which the samples were taken.
(9) (i)
Every bottle, jar, cask or other receptacle containing denatured spirit, [xxx]
received into and kept for storage or sale in a premises [xxx]
shall have affixed to it in a conspicuous manner a label which should contain
the picture of a full human skeleton at least three inches in length extending
from top to bottom of the label with the following words printed on the right
and left of the picture. "Poison not to be taken internally". DENATURED
SPIRIT [xxx]
"Spirits made in......................................................and
bottled by........................................" The words "Poison
not to be taken internally" shall be printed in red and bold letters in
English, Kannada, Telegu, Tamil, Urdu and Hindi. The design and style of the
label shall be as in Form D.L. 19(a), [xxx].
(ii)
In the case of denatured spirituous preparations the labels to be affixed with
reference to the provisions in sub-rule (i) above of this rule shall be in Form
D.L. 20.
(10) True accounts of transactions shall be maintained from day-to-day in
ink in the form prescribed by these rules. The accounts shall be in printed
books. The accounts, copies of indent, invoices, and permits relating to the
purchase, import or transport of denatured spirit, [xxx]
or denatured spirituous preparations shall be preserved in support of accounts
for one year after the period covered by the respective licenses and shall be
produced when called for by any officer authorised to inspect the licence. They
shall be handed over to such officer on a receipt being given therefor. The
licensee shall furnish to the licensing authority such statistics or
information as may be required from time to time regarding the working of the
licence.
(11) An inspection book paged and stamped with the seal of the Deputy
Commissioner shall be maintained at the licensed premises for the use of the
inspecting officers. The book being Government property should be handed over
to the licensing authority or inspecting officer either on demand during the
currency of the licence or voluntarily after the licence expires or is
cancelled, on a receipt given therefor.
(12) The holder of a licence issued under these rules shall, if so
ordered by the licensing authority, provide himself with such weights and
measures as may be prescribed for use in the licensed premises.
(13) The licensee shall pay such [fee]
as are prescribed by rules on the denatured spirit [xxx]
obtained by holders of licence from a distillery or warehouse in the State, and
denatured spirit [xxx]
or denatured spirituous preparations obtained from sources outside the State.
In the former case the [fee]
shall be paid by the licensee at the time of purchase of stock from the
distillery or bonded warehouse and in the letter case the [fee]
shall be credited into a treasury and the challan shall be enclosed to the
application for an import permit. No refund of [fee]
is permissible on denatured spirituous preparations exported to places outside
the State. No remission, refund or abatement of any [fee]
leviable under these rules or under the terms of any licence issued thereunder
shall be allowed on grounds of loss, leakages, etc., of denatured1 spirit [xxx]
or denatured spirituous preparations or for any other cause whatsoever. All
arrears or dues outstanding against any licensee shall be adjusted from the
deposit, if any, furnished by the licensee or collected from him. Any shortage
or loss of denatured spirit [xxx]
or denatured spirituous preparations not accounted for to the satisfaction of
the licensing authority will render the licence liable to cancellation and the
licensee being proceeded against under the provisions of the Act or these
rules.
(14) The licensee shall be bound by any additional general rules and
conditions that may be prescribed under the Act, and shall if so required by
the licensing authority or any officer authorised by such authority deliver the
licence for amendment or for issue of fresh licence.
(15) All Excise Officers and other Officers duly empowered under the
rules are entitled to inspect licensed premises and check the accounts
maintained under the rules and carry out the duties and perform the functions
appertaining to them. The licensee is prohibited from having any pecuniary
dealings whatsoever with such officers.
(16) If it is found that a licensee is suffering from leprosy or such
other contagious disease, he shall not be allowed to continue to hold the
licence nor shall any person suffering from any such disease be employed by the
licensee in any capacity within the licensed premises. The licensee shall not
also employ any person convicted of an offence under the Act or the Rules or
under the Indian Penal Code.
Rule - 19. Submission of Returns
At
the close of each month the licensee shall prepare a return of transactions
showing the opening balance, receipts, issues and closing balance with the
amount of duty paid by him, if any, and send it on or before the 10th of the
succeeding month to the Deputy Commissioner of the District. The particulars in
respect of each commodity dealt with under the licence shall be shown
separately in the return.
Rule - 20. Repeal and Savings
All
rules corresponding to the foregning rules framed under any enactment repealed
by Section 72 of the Act are hereby repealed:
Provided
that the repeal shall not affect,
(a)
the
previous operation of the rules so repealed or anything duly done or suffered
thereunder, or
(b)
any
right, privilege, obligation or liability acquired, accrued or incurred under
any rule so repealed, or
(c)
any
penalty, forfeiture or punishment incurred in respect of any offence committed
against any rule so repealed, or
(d)
any
investigation or legal proceeding or remedy in respect of any such right,
privilege, obligation, liability, penalty, forfeiture or punishment as
aforesaid, and any such investigation, legal proceeding or remedy may be
instituted, continued or enforced and any such penalty, forfeiture or
punishment may be imposed as if such rules had not been repealed:
Provided
further that subject to the preceding proviso anything done or any action taken
(including any appointment or delegation made, notification, order,
instructions or direction issued, form, certificate obtained, permit or licence
granted or registration effected under any such rules) shall be deemed to have
been done or taken under the corresponding provisions of these rules and shall
continue to be in force accordingly, unless and until superseded by anything
done or any action taken under the Act or these rules as the case may be.
SCHEDULE
[See
Rule 2(c)]
Specially denatured Alcohol:
(a)
For all industrial uses involving chemical
conversion of the Alcohol, e.g., manufacture of Ethylene and its derivatives,
manufacture of acetaldehyde and its derivatives, manufacture of either acetone,
etc.
|
xxx
Formula
No. SD.
|
3:
|
2.273
litres of Benzent with 2.273 litres of Petroleum Ether.
|
|
Formula
No. SD
|
4:
|
22.73
litres of Ethyl Ether.
|
|
Formula
No. SD
|
5:
|
0.909
litres of Crotonal Dehyde.
|
|
Formula
No. SD.
|
6:
|
2.273
litres of Acetone.
|
|
Formula
No. SD
|
7:
|
2.273
litres of Acetaldol or Acetaldehyde.
|
(b)
For use in the manufacture of Chloroform,
Chlorol and its derivatives including D.D.T.
|
Formula
No. SD.
|
8:
|
4.546
litres of Crude Chloroform.
|
|
Formula
No. SD.
|
9:
|
1 per
cent by weight Chloral Hydrate.
|
(c)
For manufacture of Ethyl Acetate, Ethyl
Benzoate and various other Ethyl esters.
|
Formula
No. SD.
|
10:
|
2 per
cent of esters of the organic acid which is to be produced.
|
(d)
For use. (i) As a solvent in Lacquers,
polishes and Varnishes.
(ii) Manufacture of Thinners
and of Cellulose and resinous materials.
(iii) Purification of
Chemicals.
(iv) For use in extraction
process.
|
Formula
No. SD.
|
11:
|
22.73
litres of xxx Benzene or Acetone or Ether or Ethyl Acetate or any combination
of these chemicals.
|
(e)
For manufacture of Adhesives of binders,
disinfectants, insecticides, embalming and preserving solution, etc.
|
Formula
No. SD.
|
12:
|
45.46
litres of Formaldehyde solution containing not less than 37 per cent
Formaldehyde.
|
(f)
For manufacture of Shellac from Crude Lac.
|
Formula
No. SD.
|
13:
|
1 per
cent of Acetone xxx.
|
(g)
For manufacture of Transparent Soap:
|
Formula
No. SD.
|
14 :
|
0.6
per cent of Caustic Soda or Caustic Potash together with 0.5 per cent of
Castor Oil.
|
(h)
For manufacture of Synthetic Pine Oil.
|
Formula
No. SD.
|
15 :
|
5 per
cent of Turpentine Oil.
|
(i)
Perfumery Industries:
|
Formula
No. SD.
|
16 :
|
One
litre (per 100) litres of alcohol. Diethyl Phalate.
|
|
Formula
No. SD.
|
17 :
|
22.5
grams per 100 litres of alcohol. Brucine or Brucine Sulphate.
|