In exercise of the powers conferred by Section 71 of the Karnataka
Excise Act, 1965 (Karnataka Act No. 21 of 1966), the Government of Karnataka
hereby makes the following rules, the draft of the same having been previously
published, as required by sub-section (1) of Section 71 of the said Act, in
Notification GSR No. 404 in Part IV, Section 2C(i) of the Karnataka Gazette,
Extraordinary, dated 13th September, 1967, namely.- (1)
These rules
may be called the Karnataka Excise (Possession, Transport, Import and Export of
Intoxicants) Rules, 1967. (2)
They shall
extend to all the area of the Karnataka State where the Karnataka Excise Act,
1965, is in force. (3)
They shall
come into force at once. In these rules, unless the context otherwise requires.- (a)
"Act"
means the Karnataka Excise Act. 1965; (b)
"Bonded
Warehouse" means a licensed private bonded warehouse or part of a public
bonded warehouse established under clauses (d) and (e) of Section 16; (c)
"Form"
means a form appended to these rules; (d)
"Licence"
means a licence granted under any of the rules made under the Act; (e)
"Permit"
means and includes a pass and an authorisation; (f)
"Section"
means a section of the Act; (g)
"Verification"
means.- (i)
examining
the seals of the cask, drum or other receptacle forming the consignment of
intoxicants to verify that they are not tampered with during transit; (ii)
ascertaining
that the number and marks on the casks, drums or packages tally with those
shown on the reverse of the permit; [2][(iia) ascertaining that the number of bottles and make thereof and
container and other receptacles tally with those shown in the permit and that
the excise adhesive lables are affixed on each bottle of Indian made liquor and
the serial number of the excise adhesive lables so affixed tally with those
mentioned in the permit;] (iii)
ascertaining
that the quantity transported tallies with the quantity mentioned in the permit
and includes in the case of spirit the real strength of which can be
ascertained by the hydrometer, examining the contents by drawing samples from
the cask or drum or other package in order to find out that the strength of the
spirit corresponds to that shown on the reverse of the permit; and (iv)
satisfying
that the duty, etc., required to be paid under the rules have been correctly
levied and credited. (h)
[3]["Person" shall include any company, association or of
individuals whether incorporated or not.] TRANSPORT Any person holding a licence, or permit for the possession, and/or sale
of any intoxicants and desiring to transport the same from any licensed
premises to his place of residence or licensed premises shall apply to the
Deputy Commissioner of the District to which the intoxicant is to be conveyed
for a transport permit. The Deputy Commissioner shall after verifying the application and after
making such enquiries as he may consider necessary issue a transport permit in
quadruplicate in form E.P. (T). (1)
Part I of
the permit shall be kept on the record in the Deputy Commissioner's Office;
Part II of the permit shall be sent by post to the Deputy Commissioner or
Excise Authority of the District from where the intoxicant is to be
transported; Part III shall be handed over to the transporter or to the
person authorised by him to receive it; and Part IV shall be sent to the Excise
Officer having jurisdiction over the place to which the intoxicant is to be
transported. (2)
The
transporter or his agent at the place from which the intoxicant has to be
transported shall present his copy of the transport permit with an application
to the Deputy Commissioner having jurisdiction over the licensed premises (in
case such licensed premises are situated in a different district) from which
the intoxicants have to be transported. On receipt of this application the
Deputy Commissioner if he sees no objection, will after comparing it with copy
of transport permit received by him authorise the transport of the intoxicants
mentioned in the transport permit by making suitable endorsement on the copy of
the permit presented by the transporter. In cases where the transport is from
one place to another place in the same District, Part II of the permit shall be
sent to the Excise Officer having jurisdiction over the place from which the
intoxicant is to be transported, and he will endorse on the transporter's copy
of the permit his permission approving the transport after comparing the
transporter's copy of the transport permit with the copy received by him. The transporter shall, unless he holds a Bonded Warehouse licence after
payment of duty, if any, in the manner prescribed produce a challan showing
such payment to the Officer-in-charge of the Distillery, Brewery or Bonded
Warehouse. On production of the challan, If any, and/or the transport permit
duly endorsed in the manner prescribed in Rule 5, the officer or the licensee
shall issue the intoxicants mentioned in the transport permit. The issuing
officer or the licensee shall seal each cask, drum, package or other
receptacles containing the intoxicants issued and shall return to the
transporter or his agent his copy of the transport permit after filling in the
particulars on the reverse thereof. Immediately after the consignment covered by the transport permit is
received, the transporter shall intimate the local Excise Officer or the
Officer-in-charge of the warehouse of the arrival of the consignment. On
receipt of such intimation the Excise Officer or the Officer-in- charge of the
warehouse shall verify the consignment. After verifying the consignment, the Excise Officer or the
Officer-in-charge shall then permit the sale or warehousing of the intoxicants,
as the case may be. IMPORT Any person holding a licence, or permit for the possession, and/or sale
of any intoxicants and desiring to import the same shall apply to the Deputy
Commissioner of the District or other Authorised Officer who granted him
the licence, or permit, for the grant of an import permit. Every application under Rule 9 shall contain the following particulars
namely.- (a)
Name of the
importer, his address and licence number; (b)
Name and
place of the distillery or bonded warehouse or customs house or other place
from which intoxicants are to be imported; (c)
Descriptions
of the intoxicants to be imported; (d)
Quantity of
each kind of intoxicant to be imported; (e)
The
alcoholic or other strength of the intoxicant; (f)
Number and
nature of receptacles or packages containing intoxicants; (g)
Purposes for
which the intoxicants are to be imported; and (h) Route by which the
intoxicants are to be imported. On receipt of an application under Rule 10, the Deputy Commissioner or
any other Authorised Officer shall after making such enquiries as he deems fit
and if he is satisfied that there is no objection to grant the import permit
applied for [4]
[(i)] in all cases where the importer does not have a bonded warehouse licence,
calculate the duty levieable on the different kinds of intoxicants intended to
be imported at the rates in force for the time being. He shall then communicate
the same to the applicant who shall prepare the required challans in respect of
the amount payable by him or if the applicant can himself correctly calculate
the duty payable by him he may with a view to save time, calculate the duty and
prepare the challans. The applicant shall then credit the amount to the
Treasury or Bank, as the case may be, and produce the challan to the Deputy
Commissioner or other Authorised Officer for the grant of an import permit who
shall thereupon prepare the import permit in Form E.P. (T) in four parts, [5][(ii)
in all cases where the applicant has a bonded warehouse licence the Deputy
Commissioner or any other Authorised Officer shall require the applicant to
execute a bond in Form II with one surety for the payment of duty on the
intoxicants covered by the import permit at the rates for the time being
in force. The applicant shall duly execute the bond and produce it before the
Deputy Commissioner or the Authorised Officer who shall thereupon prepare the
import permit in Form E.P. (T) in four parte. The bond shall remain in force
till the excise duty payable under the Act is levied and collected, on the
entire quantity of goods covered by the import permit and released from the
bonded warehouse.] Part I of the permit shall be kept on the record of the Deputy
Commissioner or other Authorised Officer issuing the permit; Part II shall be sent by post to the Excise Authority of the State from
where the intoxicant is to be imported or to the Collector of customs in case
the import is from ship; Part III shall be handed over to the importer or to the person
authorised by him to receive it; and Part IV shall be sent to the Excise Officer having jurisdiction over the
place to which the intoxicant is to be imported or the Officer-in-charge in
case of a Bonded Warehouse. Immediately after the consignment covered by the import permits is
received, the importer shall intimate the authority to whom Part IV of the
permit has been sent of the arrival of the consignment. On receipt of such
intimation the Excise Officer or Officer-in-charge shall verify the
Consignment. After verification the Excise Officer or Officer-in-charge shall then
permit the sale, warehousing of imported intoxicants as the case may be. EXPORT Any person holding a licence for the possession and sale of intoxicants
and desiring to export the intoxicants from his licensed premises shall apply
to the Deputy Commissioner of the District where his licensed premises is
situated for the grant of an export permit. The application shall be
accompanied by an import permit granted by the Excise Authority of the State to
which the intoxicants have to be exported. Every such application shall contain the following particulars; (a)
Name of the
exporter and his address; (b)
Name of the
importer and his address including the nature of licence held by him; (c)
Description
of intoxicants to be exported; (d)
Quantity of
each kind of intoxicants to be exported; the nature of licence held by him; (e)
The
alcoholic or other strength of intoxicant; (f)
Number and
nature of receptacles or packages containing intoxicants; and (g)
Route by
which intoxicants are to be exported. On receipt of an application under Rule 15, the Deputy Commissioner or
other Authorised Officer after making such enquiries as he deems fit and if he
sees no objection, may grant, an export permit in form E.P. (T) subject to the
following conditions:- (i)
That the
Exporter Executes a bond with or without sureties for the payment of duty on
the intoxicants covered by export permit at the rates for the time being in
force. (ii)
That the
exporter pays and produces the challan for having credited the export duty, if
any, on the intoxicants at the rates for time being in force. (iii)
That the
bond will be in force till a report of verification of the consignment from the
Excise Officer or other Authorised Officer of the place of import has been
received. (iv)
[6][That the consignment shall be exported only through the route specified
in the export permit and shall accompany a 'Route Slip' in Form E.R.S.
prescribed hereinafter. (v)
That the
consignment shall pass through excise Check post and the Excise/Commercial Tax Check
Post of the neighbouring State and the State to which the consignment is
exported and the Route Slip specified shall bear the signature and seal of the
Officials in charge of the Check posts with time and date. (vi)
That in the
event of breakdown, accidents etc., of the vehicle exporting the consignment,
it shall be reported forthwith to the nearest Police Station / Excise Officer /
Commercial Tax Officer / Excise Check Post / Commercial Tax Check Post for an
Endorsement in this regard for further journey within the borders of the State. (vii)
That every
consignment of Export shall along with the permit carry an "Export Route
Slip" in Form E.R.S. through shall get the endorsement of all the Excise
Check Posts / Commercial Tax Check Posts for having passed through these Check
Posts and shall reach the Distillery / Brewery Officer within 30 days from the
date or receipt of consignment at the place of Import. (viii)
That the
Excise Commissioner by order in writing may with a view to protect Government
revenue, impose or relax such conditions as he or she deems fit for export of
liquor to any particular place outside the State.] Part I of the permit shall be kept on the record of the Office of the
Deputy Commissioner; Part II of the export permit shall be sent by post to the Excise
Authority of the State to which the intoxicants have to be exported; Part III shall be handed over to the exporter; and Part IV shall be sent to the Officer-in-charge of the Bonded Warehouse or
to the officer within whose jurisdiction the licensed premises of the exporter
is situated. The exporter shall after executing the bond after paying the export
duty, if any, in the prescribed manner produce the challan, export permit and
bond before the Officer to whom Part IV of the permit was sent. On presentation
of these, the Officer-in-charge shall issue the intoxicants mentioned in the
export permit. The Officer shall seal each receptacle or package containing the
intoxicants and return to the exporter the copy of his permit after duly
endorsing thereon the issue of intoxicants. After receipt of a report of either payment of duty or warehousing of
the intoxicants in the importing State, the bond executed by the exporter shall
be cancelled by the Deputy Commissioner and the Officer-in-charge of the
warehouse or other Officer shall also note the verification in the registers of
the exporters. In cases where the report of verification of the consignment or
warehousing of the intoxicants in the importing State has not been received
within the stipulated time, then the duty on the intoxicants shall be collected
from the exporter and the sureties. No permit or licence, under these rules, shall be required for the
possession or transport of the following quantities of liquors. Liquor Quantity [7][1 Toddy, in
such areas of the State where the sale of toddy to public is allowed under
sub-rule (4) or Rule 3 of the Karnataka Excise (Tapping of Trees) Rules,
1991. 2.5
litres] 2. Molasses
Arrack [8][xxx] [9][750 Millitres] 3. Molasses
Arrack in Coorg District 0.8 litres 4, Country
Beer 18.2
litres [10][5. Brandy,
Whisky, Gin, Rum, Milk-Punch and such other liquors manufactured in Karnataka
State or manufactured in other places in India and imported to Karnataka
State, excluding Foreign liquors (imported) 4.6
litres.] [11][6. Foreign
Liquors (Imported) 9.1 litres.] 7. Denatured
Spirit [12][750 Millilitres] [13][8. xxxx] [14][9. Wines
(including mass wine and sacramental wine) 4.5
litres.] ?[15][x
x x x x.] All rules corresponding to the foregoing rules framed under any
enactment repealed by Section 72 of the Act hereby repealed.- Provided that the permit, licence or authorisation made or issued under
any of the repealed rules shall so far as it is not inconsistent with the
provisions of these rules, be deemed to have been made or issued under the
corresponding provisions of these rules and shall continue to be in force
accordingly, unless and until it expires or is superseded anything done or any
action taken under the Act or these rules as the case may be. [1] Published in (he Karnataka Gazette, Extraordinary,
dated 12-10-1967, vide Notification No. HD 52 EFL 67, dated 10-10-1967 [2] Sub-clause (iia) inserted by GSR 105, dated
5-7-1994, w.e.f. 5-7-1994 [3] Clause (h) inserted by GSR 74, dated 25-4-1991 and
shall be deemed to have come into force w.e.f. 1-4-1991 [4] Inserted by GSR 148, dated 19-5-1975, w.e.f. 5
6-1975 [5] Clause (ii) inserted by GSR 148, dated 19-5-1975,
w.e.f. 5-6-1975 [6] Clauses (iv) to (viii) inserted by GSR 74, dated
25-4-1991 and shall be deemed to have come into force w.e.f. 1-4-1991 [7] Item 1 and the entries relating thereto inserted by
GSR 80, dated 3-5-1994, w.e.f. 3-5-1994 [8] The words "in places other than Coorg
District" omitted by GSR 410, dated 28-11-1970, w.e.f. 10-12-1970 [9] Substituted for the figures and word "0.4
litres" by GSR 410, dated 28-11-1970, w.e.f. 10-12-1970 [10] Item 5 substituted by GSR 175, dated 13-12-1990,
w.e.f. 13-12-1990 [11] Item 6 inserted by GSR 175, dated 13-12-1990,
w.e.f. 13-12-1990 [12] Substituted for the figures and word "4.5
litres" by GSR 68, dated 23-2-1970, w.e.f. 5-3-1970 [13] Item 8 and the entries relating thereto omitted by
GSR 410, dated 28-11-1970, w.e.f. 10-12-1970 [14] Item No. 9 and the entries relating thereto
inserted by GSR 410, dated 28-11-1970, w.e.f. 10-12-1970 [15] Rule 21-A. omitted by Notification No. FD 77 EDC
98, dated 30-6-1998, w.e.f. 1-7-1998[1]KARNATAKA EXCISE
(POSSESSION, TRANSPORT, IMPORT AND EXPORT OF INTOXICANTS) RULES, 1967
PREAMBLE