The Rajasthan Brewery Rules, 1972

[09 January 1973]

Published vide Notification No. G.S.R. 56/F. 32(e)/63/Ex/L/71/33, dated 9-1-1973; Published in Rajasthan Gazette Part 4-C(1), Extraordinary dated 12-1-1973

In exercise of the powers conferred by section 42 read with section 17 of the Rajasthan Excise Act, 1950 (Rajasthan Act II of 1950), the Excise Commissioner, with the previous sanction of the State Government hereby makes the following rules, namely:

Rule - 1. Short title and commencement :-

These rules may be called the Rajasthan Brewery Rules, 1972 and shall come into force with effect from the date of their publication in the Gazette.

Rule - 2. Definitions :-

In these rules, unless the context otherwise requires,-

(a)      Act means the Rajasthan Excise Act, 1950 (Rajasthan Act II of 1950);

(b)      Beer means any liquor prepared from malt or grain, with or without addition of sugar and hops and include sale port and stout;

 

(c)      [Brewer means a person holding a licence in Form R.B. 1(B)]:

 

(d)      Brewery means a building where beer is brewed and includes every place therein where beer is stored or wherefrom it is issued;

 

(e)      Copper means any vessel in which either worts or water is boiled or heated in the course of brewing;

 

(f)       Excise year means the period commencing from 1st day of April and ending on 31st day of March following;

 

(g)      Fermenting Vessel means any vessel in which worts are fermented by the action of yeast;

 

(h)     Form means form appended to these rules;

 

(i)       Gravity means the proportion which the weight of a liquid beers to that of an equal bulk of distilled water the gravity of distilled water at 60 degree F being taken to be 1000 degree;

 

(j)       Hops means the ripe female flowers of the hop plant or its other parts used in brewing for giving bitter taste to beer and for preserving and clarifying it;

 

(k)      Hop back means any vessel into which worts are run after boiling for removal of the spent hops;

 

(l)       Licence means a licence granted for a brewery under section 16 of the Act;

 

(m)    Licensee means a holder of such licence;

 

(n)     Malt means the basic germinated grain used for brewing obtained as result of diastatic fermentation or subjecting grain to the process of sleeping and couching;

 

(o)      Malt substitutes means sugars or starches mixed In proper proportion for being used as a substitute for malt for brewing purposes;

 

(p)      Mashtun means any vessel in which malt or grain is exhausted of its fermentable contents in the course of brewing;

 

(q)      Officer-in-charge means the Excise Inspector or any other officer of the Excise Department not below the rank of Excise Inspector appointed by the Excise Commissioner to hold charge of a brewery;

 

(r)      Racking or Settling back means any vessel into which worts are passed from a fermenting vessel and run off into store vats or casks;

 

(s)      Under back means any vessel into which worts are run either from the Mashtun or hop back;

 

(t)       Worts means the liquor obtained by the exhaustion of malt or grain or by the solution of saccharine in the process of brewing.

A. Establishment of Breweries

Rule - 3. Application for licence :-

(1)     [Any person desiring to construct and work a brewery in the State of Rajasthan shall apply for a licence to construct and work a brewery to the Excise Commissioner through the District Excise Officer on paying the prescribed fees. The original copy of the challan indicating such payment shall be attached to the application].

 

(2)     Along with the application, the applicant shall file a plan and full description (hereinafter called the entiy) of his premises and vessels, clearly specifying the purpose of, and distinguishing mark on each room and vessel. The plan shall be drawn to scale on tracing cloth showing the exact position and dimensions of each room and vessel proposed to be used.

 

(3)     The applicant shall state in his application the extent of investment which he proposes to make, the estimated production of the brewery and the quantity thereof of which he proposes to export. The application shall be accompanied by proof evidencing permission of the Government of India under the Industries (Development and Regulation Act, 1951. (Central Act 65 of 1951), where necessary. I shall also be accompanied by No Objection Certificate of the District Authorities and the Municipal Authorities having jurisdiction over the area where brewery is proposed to be located.

Rule - 4. Inspection of premises before grant of licence :-

[The Excise Commissioner shall examine the application and after obtaining the report from the Excise Officer authorised in this behalf regarding suitability of the applicant to hold the licence and the site where construction of the brewery has been proposed may grant him a licence in Form R.B. 1(A) provided that no such licence, however, be granted unless the applicant has deposited security of Rs. 10,000/- for fulfilment of the licence conditions.

Rule - 5. Grant of licence for construction and establishment of a brewery :-

(a)      On receipt of intimation of completion of construction from the person holding licence in Form R.B. 1(A), the Excise Commissioner shall obtain report from the Excise Officer authorised by him for this purpose on the following points:-

(i)       Whether the applicant is capable of producing not less than 250 Litres of beer per day?

(ii)      Whether the proposed building, vessel, plant and apparatus to be used in connection with the manufacture, storage and issue of beer are built/set up in accordance with the provisions of the rules in this behalf and whether precaution has been taken from fire and other relevant emergencies?

 

(b)      On consideration of the report received, the Excise Commissioner may grant licence in Form R.B. 1(B) for manufacture of beer security of Rs. 10,000/- deposited for licence under rule 4 shall be adjusted against security for licence in Form R.B. 1(B).

Rule - 6. Power to refuse or grant licence :-

The Excise commissioner shall have power to grant or refuse any application for licence or for renewal of a licence having regard to actual requirements in the State.

Rule - 7. Form of licence and licence fee for running a brewery :-

 

(1)     The Excise Commissioner shall grant a licence in Form [R.B. 1 (B)] for running a brewery. The fee therefore shall be such as may be prescribed by the Government from time to time.

(2)     No brewer shall bottle the beer produced in his brewery without having obtained a licence for the bottling of Indian made Foreign Liquor.

Rule - 8. Forfeiture of and deduction from the security deposit :-

In the event of any breach of the Excise laws for the time being in force being proved against the brewer of any person in his employ or acting on his behalf, the Excise Commissioner may forfeit the whole or part of the security deposit and may also cancel the brewery licence. The Excise Commissioner may also direct deduction therefrom all sums which may become due to the State Government by way of duty, licence fee, penalty of fine.

Rule - 9. Renewal of licence :-

(1)     Application for renewal of licence for the following excise year shall be made to the Excise Commissioner through the District Excise Officer on or before February 28 each year. If there has been alteration in either plant or building, fresh application must be submitted. If their has been no alteration, a certificate to this effect from the officer incharge should be attached with the application for renewal of the licence.

 

(2)     The renewal of licence shall not be made as a matter of course.

 

(3)     In renewing licences the Excise Commissioner shall keep due regard to the following:-

 

(a)      any direction issued by the State Government on matter of excise or prohibition policy;

 

(b)      any alteration of plant or building made by the brewer without the proper consent of the State Government; and

 

(c)      contravention of any provision of the Act or the rules made thereunder.

Rule - 10. Unrenewed licences to be void :-

Unrenewed licences shall be null and void and the beer produced in the brewery after the expiry of the licence shall be liable to seizure and confiscation and the parties working the brewery to the penalties provided by law for illicit brewing:

Provided that in the event of renewal of licence being refused, permission may be granted for continuing operations temporarily for a reasonable time, pending an appeal or revision, as the case may be, before appropriate authority.

Rule - 11. Transfer of licence :-

 

Every licence shall be deemed to have been granted or renewed personally to the licensee and no licence shall be sold or transferred without obtaining the previous permission in writing of the licensing authority.

Rule - 12. Removal of beer etc. after expiry of licence :-

On the expiry of his licence unless a fresh licence is granted to him or if his licence is cancelled or suspended the brewer shall be bound forthwith to pay duty on and to remove all Beer remaining within the brewery in accordance with the rules in force. Failure to do so within 10 days of receipt of written notice from the District Excise Officer shall entail on the brewer the liability of meeting the cost of any establishment which it may be necessary to employ at the brewery. In the event of the failure continuing for more than three weeks, the beer shall be liable to be forfeited at the discretion of the Excise Commissioner.

Rule - 13. Office for officer-in-charge to be provided by the brewer :-

The brewer shall provide, within the brewery enclosure an office for the officer-in-charge duly equipped with office furniture and no rent shall be chargeable therefor.

Rule - 14. Residential quarters for Excise Supervisory Staff to be provided by the Brewer :-

The brewer shall also provide rent free residential quarters to the satisfaction of the Excise Commissioner for the Government Excise Establishment posted to the brewery.

Rule - 15. Government not liable for loss, etc., of beer in a brewery :-

The State Government shall not be liable for the destruction, loss or damage of any beer stored in a brewery by fire or theft, or by gauging or by any other accident, cause whatsoever. In case of fire or other accident the officer-in-charge shall immediately attend to open the premises at any hour of the day of night.

B. General Arrangement and Management of Breweries

Rule - 16. Distinguishing mark to be painted on each room, place and vessel :-

On the outside of the door of every room and place in which business is carried on, and on some conspicuous part of each vessel, there shall be legibly painted in oil colour the name of vessel, utensil, room or place according to the purpose for which it is intended to be used. If more than one room or vessel is used for the same purpose each shall be distinguished by a progressive number.

Rule - 17. Manner of fixing of vessels :-

Mashtuns under backs wort receivers, coppers and collecting and fermenting vessels shall be so placed and fixed that contents of each can be accurately gauged or measured.

Rule - 18. All mashtuns and other vessels to be gauged :-

All mashtuns and fermenting vessels shall be gauged jointly by the officer-in-charge and the licensee. Tables in Form R.B. 2 shall be prepared by the officer-in-charge showing the total capacity of each vessel in litres (or in case of mashtuns, in imperial bushels) and the capacity of each tenth of centimetre in depth.

Rule - 19. Placement of mashtuns, etc., to admit of gauging and alterations to be intimated to the officer-in-charge :-

All mashtuns, underbacks, coolers fermenting vessels and settling backs shall be so placed and fixed as to admit of their contents being accurately ascertained by gauge or measure and shall not be altered in shape, position or capacity without two days notice in writing to the officer-in-charge.

Rule - 20. Re-gauging necessary after alteration in placement of mashtuns, etc :-

No vessel which has been altered in shape, position or capacity shall again be taken into use unless it has been re-gauged by the officer-in-charge and new tables worked out by him, if necessary.

Rule - 21. Brewers to provide weights, scales and other appliances :-

The brewer must provide and maintain adequate number of scales in good working order and weight of correct specification and other necessary and reasonable appliances to enable the officer-in-charge and other officers to take account of or check by weight gauge or measure, all materials and liquor produced in brewing and provide sufficient lights, ladders and facilities to enable the excise staff to perform their duties.

C. Control of Breweries

Rule - 22. Excise Commissioner to appoint officer-in-charge of brewery :-

Every brewery shall be placed by the Excise Commissioner under the charge of an Excise Inspector to be designated as officer-in-charge of the brewery. The Excise Commissioner will, further, appoint such other officers of the Excise Department as he may deem fit to the charge of breweries. The pay of all such officers shall be met by the Government.

Rule - 23. Control :-

The officer-in-charge will, unless otherwise directed work under the supervision of, and correspond with the District Excise Officer in whose jurisdiction the brewery lies. In all ordinary matters regarding the working of the breweries, the brewers should, in the first instance, apply to the officer-in-charge who will, if necessary, secure orders.

Rule - 24. Control of officer-in-charge over admittance and behaviour of persons to brewery premises :-

Rules governing admittance and behaviour of persons within distillery premises, shall apply, mutatis mutandis, to admittance within brewery premises of persons and their behaviour within the premises.

Rule - 25. Hours of attendance and holidays to excise officials :-

Rules governing the hours of attendance of excise officials posted to distilleries, holidays allowed to them and over-time work by them shall govern excise officials posted to breweries also.

Rule - 26. Special duties of officer-in-charge posted to brewery :-

It shall be the special duty of the officer-in-charge to see that-

(i)       the brewers licence in the prescribed Form [R.B. 1(B)] is renewed in time;

(ii)      the brewer makes entry of his premises and utensils in Form R.B. 3;

(iii)     the vessels and rooms in the brewery are properly numbered and marked;

 

(iv)    the entries made by the brewer in the brewing book in Form R.B. 4, promptly and correctly made;

 

(v)      no materials other than those entered by the brewer in the brewing book are used;

 

(vi)    no worts are removed from the brewery until an account of them has been taken; and

 

(vii)   the rules prescribed for the management of breweries are strictly followed.

Rule - 27. Instruments to be supplied :-

The officer-in-charge shall place indent on the Excise Commissioner through the District Excise Officer for instruments, such as Saccharometers and thermometers, as are necessary and will maintain an account thereof in Form R.B. 5. He will be responsible for their safe custody, and if any instrument is broken or lost for want of proper care, he may be required to make good such loss or damage.

Rule - 28. Brewery open to inspection by officers :-

The brewer shall, at any time permit the Commissioner, Excise, District Excise Officer or any Officer of the Excise Department not below the rank of Excise Inspector, in whose jurisdiction the brewery lies, to inspect and examine his brewery, the premises, warehouses, utensils connected therewith, any room, place or utensils and the beer made or stored therein and shall render the inspecting officer all proper assistance in making such inspection and examination.

Rule - 29. Notice before brewing :-

The Excise Commissioner may require any brewer to send to the officer-in-charge forty eight (48) hours before brewing, a written notice of his intention to brew.

Rule - 30. Use of deleterious matter prohibited :-

The Excise Commissioner, may prohibit the use of any material in the manufacture of beer, which in his opinion, is of deleterious nature.

Rule - 31. Analysis of sample :-

The Officer-in-charge or any inspecting officer may take without payment for the purpose of analysis, samples of any beer or material used in the manufacture thereof and all expenses in connection with packing, despatching, chemical analysis etc. shall be borne by the brewer.

Rule - 32. Sampling :-

All samples taken will be recorded by the officer-in-charge in the register in Form R.B. 6 and will be forwarded by him direct to the Chief Public Analyst, Government of Rajasthan, Jaipur along with an advice note, stating the nature of the examination or analysis required.

D. Mode of Working

Rule - 33. Brewers Book :-

The brewer shall keep a book in Form R.B. 4 and shall observe the following rules in relation to it and to the entries to be made therein.

(1)     He shall keep the book in some part of his licensed premises ready at all times, for the inspection of the Excise Commissioner, the officer-in-charge or any other officer of the Excise Department, and shall permit any such officer who is authorised to inspect the brewery, at any time to inspect the same and take extracts therefrom.

 

(2)     He shall enter separately in the book the quantity of malt, corn, sugar, hops and hops substitutes which he intends to use in his next brewing and also the day and hour when such next brewing is intended to take place.

 

(3)     He shall make such entry, so far as respects the day and hour of brewing, at least twenty four hours before he begins to mash any malt or corn or dissolve any sugar, and so far as respects the quantity of malt corn, sugar, hops and hops substitutes at least two hours before the hour entered for brewing.

 

(4)     He shall, at least two hours before the hour entered for brewing, enter the time when all the worts will be drawn off the grains in the mashtun.

 

(5)     He shall, within one hour of the worts being collected in the fermenting vessels or, if the worts be not collected before six in the afternoon, before eight in the forenoon on the following day, enter the dip and gravity of worts produced from each brewing, and also the description and number of the vessels into which the worts have been conveyed.

 

(6)     He shall, at the time of making any entry, insert the date when the entry is made.

 

(7)     He shall not cancel, obliterate or alter any entry in the book or make therein any entry which is untrue in any respect, should it be necessary to correct any entry a line shall be drawn through the incorrect entry in such a manner as to leave it distinctly visible, and the amended entry shall be inserted above it; every correction shall be initialed by the person making it at the time.

Rule - 34. Produce of any brewing not to be fixed with that of another unless accounted for :-

The brewer shall keep the produce of any brewing separate from the produce of any other brewing unless an account (regarding bulk and gravity) of each has been taken by the officer-in-charge.

Rule - 35. Notice be given when mixing to take place :-

The brewer shall not mix the produce of one brewing with that of another except in store vats or casks, unless he shall have given previous notice in writing to the officer-in-charge. When mixed the brewer shall specify the quantity and gravity of the resultant mixture.

Rule - 36. Time prescribed for grain to remove in mashtuns after the worts are drawn off :-

 

All grain in a mashtun must be kept untouched for one hour after the time entered in the book as the time for the worts to be drawn off, unless the officer-in-charge has attended and taken account of such grain.

Rule - 37. Worts to be drawn off in the order of production :-

All worts shall be removed successively, and in the customary order of brewing, to the under back, copper coolers and fermenting vessels and shall not be removed from the last named vessel until an account has been taken by the officer-in-charge or until after the expiry of twenty four hours from the time at which the worts are collected in these vessels.

Rule - 38. Time fixed for collection of the product of brewing :-

When worts shall have commenced running into a fermenting vessel, the whole of the produce of the brewing shall be collected within eighteen hours.

Rule - 39. Extraction of spirit from refuse prohibited :-

No liquor except beer shall be manufactured within the brewery premises. No attempt shall be made to extract spirit from grain or the refuse of the brewery.

Rule - 40. Addition to beer of material other than fining prohibited :-

The brewer shall not dilute, adulterate or add anything to beer except finings or other matters sanctioned by the Excise Commissioner.

E. Issue of Beer

Rule - 41. Beer not to be issued until duty paid or bond executed :-

No beer shall be removed from a brewery until the duty imposed under section 28 of the Act has been paid or until a bond under section 18 of the Act in Form R.B. 11 or R.B. 12 has been executed by the brewer for export of beer outside the State, direct from the brewery.

Rule - 42. Modes of realising duty :-

Duty shall be realised in either of the two ways, viz.,-

(i)       by payment in cash either in the sub-treasury or in the treasury of the district if there is no sub-treasury in the station;

 

(ii)      by book credit from any advance account kept for the purpose.

Rule - 43. Mode of tendering duty in cash :-

If the brewer wishes to pay duty in cash he shall present an application in Form R.B. 7 in triplicate at the treasury or sub-treasury, as the case may be. Correctness where of shall be duly verified by the officer-in-charge. The accountant of the treasury or sub-treasury shall, after verifying that the amount tendered has been deposited with the treasurer, fill up the figure in the endorsement in all the copies of the application. He shall then present them to the officer-in-charge of the treasury or sub-treasury who shall sign them in token of receipt of the amount tendered and stamp them. One copy of the application shall then be given to the applicant and the second copy forwarded to the officer-in-charge of the brewery and the third copy retained for record.

Rule - 44. Payment of duty from brewers advance deposit :-

Brewers are permitted to make advance payments on account of excise duty on beer to be removed from time to time from the brewery. Such removals shall be permitted up to the limit of advance, without separate payment of duty on account of each consignment of beer removed. No original advance deposit shall be of less than Rs. 3,000/-, and if each time an advance is replenished, it must be of a sum which brings it up to not less than that amount.

Rule - 45. Form of application for removal of beer against advance deposit :-

(a)      Applications for the removal of beer on which the duty will be debited against the advance will be in Form R.B. 8.

 

(b)      The register of advance deposit will be in Form R.B. 9.

Rule - 46. Removal of beer from brewery not permitted save under a pass :-

No beer shall be removed except under a pass in Form R.B. 10 granted by the officer-in-charge empowered in this behalf. The pass shall be issued either on proof of full payment of duty or proof of execution of bond. It shall be in triplicate, one copy shall be made over to cover the transport or export, the second forwarded to the District Excise Officer of the District of import or transport and the third retained for record.

Rule - 47. Mode of issue of beer from brewery :-

Issues may be made from the brewery as under:-

(i)       On pre-payment of duty for transport to the wholesale premises of the brewers.

 

(ii)      For export under bond to other States in India.

Rule - 48. Pass required for export under bond :-

Any person may export under bond beer manufactured at a brewery in Rajasthan to any place in India under a pass in Form R.B. 10 granted by the officer-in-charge of the brewery empowered in this behalf and in accordance with the rules relating to export of foreign spirit under bond. The general bond to be executed shall be in Form R.B 11 and the special bond in Form R.B. 12.

F. Allowable Wastage and Refund of Duty

Rule - 49. Destruction by accident :-

When any malt liquor on which duty has been charged or paid is destroyed by accidental fire or other unavoidable causes while the same is on the specified premises of a brewer, as given in his entry, the State Government may on proof of such loss to their satisfaction, remit or order to be repaid the duty so charged or paid.

Rule - 50. Refund of duty :-

(1)     When beer on which duty has been charged and paid becomes unfit for consumption as such, the Excise Commissioner may, on receipt of formal claim from the brewer through the District Excise Officer order return of duty:

provided such claim is preferred within six months of payment of duty.

(2)     If the beer has been returned, the fact must be reported to the officer-in-charge as soon as the invoice is received. The consignment shall on receipt be got checked by the officer-in-charge and claim preferred shall be got attested by him.

(3)     The claim must contain-

(a)      a declaration that the beer which is the subject of claim was brewed by the brewer;

(b)      a statement of the circumstances to which the claim is due;

(c)      a statement of date or dates on which the beer was brewed, and the quantity and the original gravity of each lot of beer referred to in the claim; and

(d)      a statement that it is proposed to dispose of the beer either (i) by destroying, or (ii) by converting it into vinegar.

(4)     When required to do so the brewer must given satisfactory proof of any fact mentioned in the claim.

 

(5)     The Excise Commissioner shall make the refund as soon as the District Excise Officer of the charge furnishes certificate in Form R.B. 14 that the beer has been (i) destroyed in his presence, or (ii) turned into vinegar.

Rule - 51. Beer on which refund of duty is claimed may be examined :-

In the case of refunds on beer returned to the brewery of issue, the District Excise Officer may require the applicant to produce, in whole or part, the beer on which refund of duty is claimed, and may have any portion of the beer on which refund is claimed, tested or analysed in any way he thinks fit; and may depute any officer to make any inquiry or examination concerning the said beer which the District Excise Officer may consider necessary.

Rule - 52. Quarterly account :-

On the 7th of the first month after the close of each quarter of the excise year, an account in Form R.B. 15, shall be forwarded by every brewer to the District Excise Officer of the charge, in which shall be shown the total quantity of the beer returned unsold to brewery and the amount claimed or received as refund of duty. The District Excise Officer shall, after testing the correctness of the entries forward a copy to the Excise Commissioner for record in his office on the 15th of the month succeeding the close of the quarter.

Rule - 53. Quarterly examination of stock :-

The accounts of a brewery and the stock of beer in hand in the brewery shall be examined by the District Excise Officer once a quarter. If the quantity of the beer in stock in the brewery on such examination be found to exceed the quantity shown as in hand in the stock account, the brewer shall be liable to pay duty on such excess at double the rate prescribed for ordinary issue. If the quantity be found less than that shown in the stock account, the cause of the deficiency shall be inquired into and the result reported to the Excise Commissioner, who may direct the levy of a fine not exceeding double the amount represented by the duty on such defect. Provided that any deficiency not exceeding 10 percent, shall be disregarded, allowance to the extent being made to cover loss in bulk due to evaporation, sullage and other contingencies within the brewery. This allowance shall be calculated upon the amount represented by the actual ascertained balances in hand at the date of the last stock taking, together with the total quantity since manufactured or received, as shown in columns 2 and 3 of the register of manufacture and issue (Form R.B. 16).

G. Supervision

Rule - 54. Inspection by District Excise Officer :-

The District Excise Officer-in-charge will inspect the brewery at least once in every two months.

Rule - 55. Trade secrets :-

The officer-in-charge is strictly enjoined to abstain from divulging to any person the nature or extent of the brewers operations.

Rule - 56. Gauging of mashtun :-

Mashtuns should be gauged by the dry method, the measurements being taken above the false bottom, but the tables should be worked out by the wet method, that is from the top of the false bottom, and no drip need by taken into account.

Rule - 57. Intermediate gauges and gravities in breweries to be checked only :-

All gauges and gravities taken during the course of a brewing are to be deemed checks only, and should not form the basis of any charge for duty or calculation of out-turn.

Rule - 58. Officer-in-charge not to ascertain dips and gravities for licensees :-

The officer-in-charge may not ascertain for the licensee the quantity or gravity of any worts collected.

H. General

Rule - 59. Registers to be maintained by the officer-in-charge and the brewer :-

The following registers shall be maintained in a brewery-

(a)      by the officer-in-charge:-

(i)       Register in Form R.B. 6 of samples of malts and wort taken for analysis.

 

(ii)      Register of gauge tables in Form R.B. 2.

 

(iii)     Register in Form R.B. 9 of issues of beer against deposit of duty.

 

(iv)    Register of manufacture and issue of beer in Form R.B. 16.

 

(v)      Register in Form R.B. 17 of beer returned unsold to the brewery.

 

(b)      by the brewer:-

 

(i)       Register in Form R.B. 3 showing details entry regarding premises and utensils.

 

(ii)      Brewing book in Form R.B. 4.

Rule - 60. Submission of Annual Statement of Brewery :-

Every brewer shall submit to the District Excise Officer through the officer-in-charge a statement in duplicate, in Form R.B. 18 relating to his brewery in respect of the excise year by 1st July. The District Excise Officer after satisfying himself that the entries made are correct, shall forward one copy of the Statement to the Excise Commissioner, by July 15. The Excise Commissioner shall submit to the State Government by August 15, a consolidated statement in Form R.B. 18.

Rule - 61 :-

The brewer shall be bound to report to the officer-in-charge any case in which any person employed by him has been found to have committed any breach of the excise laws or of the terms and conditions of service regulating his employment.

[Form R.B. 1(A)

[Rule 4 and 5(a)]

 

Licence to Construct and to Establish a Brewery

Name of the licence holder(s)...........Licence is hereby granted to.............. resident(s) of........to construct and to establish a Brewery at............... Subject to Rajasthan Brewery Rules, 1972, and to such other rules as may from time to time be made by the Excise Commissioner.

The licence shall be valid for excise year.......the licensee shall apply to the Excise Commissioner on or before February 28, in each year, the renewal of their licence for the Excise year following till the construction and establishment is complete and licence in form R.B. 1(B) is obtained by the licensee.

Dated:

Excise Commissioner,

Rajasthan, Udaipur.

Form R.B. 1(B)

[Rule 2(c), 5(b), 7(1) and 26(i)]

 

Licence to work a Brewery in Private

Name of the licence holder(s)...........Licence is hereby granted to............resident(s) of..................to manufacture beer in brewery situated at...........subject to Rajasthan Brewery Rules, 1972 and to such other rules as may from time to time be made by the Excise Commissioner for the security of excise revenue and for regulating the manufacture, sale, supply and prices of beer. The infraction of any of the rules, hereinbefore enumerated shall involve forfeiture of the licence in addition to such other penalties as may be prescribed under the Rajasthan Excise Act, 1950.

The licence shall be valid for the Excise year.........The brewery shall apply to the Excise Commissioner through the Districts Excise Officer on or before February 28, in each year for the renewal of their licence for the excise year following.

Any modification or expansion of the plant, vessels and other apparatus may be made only with the prior permission of the Excise Commissioner.

Dated..............]

Form R.B. 2

[Rules 18, 59(a)(ii)]

Register of Gauging Tables

 

 

 

Form R.B. 3

[Rule 26(11), 59(b)(i)]

Brewers entry in respect of premises and utensils licensed, I/we licensed brewer, do hereby withdraw all former entries and do now make entry of the following rooms, places and vessels in my/our brewery situated at.............in the district of................

Name.................................

Residence.........................

Date...................................

Here enter full particulars

of each room or place or vessel.

..........................

..........................

A plan as required by rule 3(2)

of the Rajasthan Brewery Rules,

1972 is attached hereto.

Name...............................

Date.................................

Received by me this.............day of ........19... Entry examined and checked with the places, rooms and vessels shown herein and found correct (with the following exceptions):

If incorrect the correct...........details should be here specified................If correct, strike out the.............words in brackets...........

Date............................

Officer-in-charge.................

.....................

.....................

.....................

Examined and passed

Date......................

District Excise Officer

........................Charge.

Form R.B. 4

[Rules 26(iv), 33, 59(b)(ii)]

Brewing Book

 

 

 

Form R.B. 5

[Rule 27]

Accounts of Instruments

Stock book of Government property for the office of the.............
Name and description of article..........e.g., chairs, almirahs, Etc.

 

 

Instructions

1.        This form should be ruled on ordinary foolscap papers. The same stock book may be used for a number of years.

 

2.        A separate page (or more pages than one where a large number of receipts of the article are expected) should be assigned to each class of article.

 

3.        Every article must be entered in the proper stock book immediately on receipt.

 

4.        Every entry should be initialled by the official concerned.

 

5.        Whenever an article is condemned, a note about the condemnation should be recorded in column 6.

 

6.        The number of articles should be totalled at the end of each page and also on the expiry of the financial year.

Form R.B. 6

[Rules 32, 59(a)(i)]

Register of Samples of malt worts etc. taken for analysis

Form R.B. 7

[Rule 43]

Application for tendering duty on Beer

To

The Officer-in-charge of the Sub-Treasury or Treasury at....................................

Please receive Rs...........being the duty on.......................litres of beer as specified below, to be removed from the...................brewery in the......district, and to be consigned to.............in the district of.......

Dated...........19.

(Signed)

Checked by.......................................

Officer-in-charge, Brewery

Number of challan............

Received Rs...............

Dated...........19....

............................

Treasury or Sub-Treasury

Officer

Note. - This application must be presented in triplicate; one copy will be returned to the tenderer, the second forwarded to the officer-in-charge, Brewery and third retained for record.

Form R.B. 8

[Rule 45]

Application for issue of Beer against advance deposit

No..............

Dated................19.

To

The Officer-in-charge,

.....................Brewery.

Sir,

Kindly grant us passes for the issue of beer as detailed below, the duty on which is to be debited against our advance deposit.

Yours faithfully,

(SD)..............................

(Brewers).....................

 

Form R.B. 9

[Rules 45, 59(a)(iii)]

Register of issues of beer against advance deposit of duty for the month............19...

 

Balance carried forward

 

Form R.B. 10

[Rules 46, 48]

(In triplicate)

 

Form R.B. 11

[Rules 41, 48]

(General Bond for export of beer)

Form of general bond to be executed for removal of beer from a brewery for export States in India without prepayment of duty

This indemnity bond made the.......................day
of........19.......between.......................son of.............resident of................(and...............son of.........resident of.............)

(hereinafter called [1]the brewer/the brewers which expression shall include his/their heirs, representatives, successors and assigns) of the one part and the Governor of Rajasthan (hereinafter called "the Governor" which expression shall include his successors and assigns) of the other part.

Whereas under the rules of the Government of Rajasthan in the Excise Department the [2]the brewer/the brewers permitted from time to time to export beer from [3]his/their brewery at.........to any State in India without previous payment of duty on the [4]brewer/brewers executing an indemnity bond on the terms and conditions hereafter mentioned.

Form R.B. 12

[Rules 41, 48]

(Form of Special Bond, for Export of Beer)

Form of special bond to be executed for removal of beer from a brewery for export to other States in India without prepayment of duty

This indemnity bond made the.................day of.........19... between..............son of............resident of................(and..............son of............resident of..............)

(hereinafter called [5]the brewer/the brewers which expression shall include *his/their heirs, representatives, successors and assigns) of the one part and the Governor of Rajasthan (hereinafter called "the Governor" which expression shall include his successors and assigns) of the other part.

Whereas the [6]brewer has/brewers have been permitted to remove beer..........from [7]his/their brewery at............to any State in India, without previous payment of duty thereon on the [8]brewer/brewers executing an indemnity bond on the terms and conditions hereinafter appearing;

And Whereas the duty on the said quantity of beer at the present rate of Rs...........per bulk litre amount to Rs.............

Now this Bond Witnesses and the [9]brewer/brewers hereby [10]covenants/covenant with the Governor as follows:-

(1)     That the [11]brewer/brewers shall on or before the expiration of............days from the date whereof or within such further time as may be granted by way of extension by the District Excise Officer of....District, deliver or cause to be delivered the above-mentioned...............litres of beer into the custody of the consignee mentioned in the pass in Form R.B 10.

(2)     That if the above mentioned...litres of beer, shall not have been delivered at the destination is hereinbefore agreed, the *brewer/brewers shall indemnify the Governor for any loss of duty which the Governor may suffer by reason of such non-delivery or short delivery by paying on demand the duty at the rate of Rs..............per bulk litre of beer not so delivered.

In Witnesses Whereof the [12]brewer has/brewers have hereunto set his hand/their hands the day and the year first above written.

Signed by..............[13]brewer/brewers in the presence of........................and of............

Form R.B. 13

[Rule 50(5)]

Destruction Certificate

I hereby certify that .............litres of beer, brewed by Shri/Sarvashri licensed brewer(s) at.............on which duty has been recovered, were this day taken account of by me under Excise Commissioners order No..............dated...........and destroyed in my presence.

Dated this....................day of...................19.

District Excise Officer.

To

The Excise Commissioner,

Udaipur.

Form R.B. 14

[Rule 50(5)]

Certificate as to spoilt beer used for conversion into vinegar

I hereby certify that...litres of beer, brewed by............. licensed brewer at................on which duty has been recovered, were taken into account of by me, under Excise Commissioners order No. ............dated.......... on...... and I further certify that the beer in question has been turned into vinegar.

Dated this.............day of..............19.

District Excise Officer.

To

The Excise Commissioner,

Udaipur.

Form R.B. 15

[Rule 52]

Statement of Quarterly Accounts

Statement of account of the licensed brewery at..............for the quarter.................

 

 

Here explain any difference between the issues in columns 2 and 3 and the duty realized during the quarter in columns 8 & 9.

Dated:

Certified that the accounts of the brewery and the stock of beer in hand has been examined as required by............................. rule 52 and have been found to be correct.

District Excise Officer.

Form R.B. 16

[Rules 53, 59(a)(iv)]

Register of beer manufactured, issued and balance remaining in store in the brewery

Notes. - (1) The closing balance should be entered on any day on which either manufacture or issue takes place.

(2) When stock taking takes place, a note of the actual balance ascertained should be made, and this balance carried from the beginning of the next day.

Form R.B. 17

[Rule 59(a)(v)]

Register for Beer Returned Unsold to the Brewery

 

Form R.B. 18

[Rule 60]

Annual Statement

Statement of Breweries on operation in.........during the year...............

Notes. - (1) The figures in column 4 should either be taken from the statement prepared under the Factories Act. or, in the case of breweries for which returns under the Factory Act are not retired, worked out by dividing the aggregate number of daily attendances of both permanent and temporary employees by the number of days in each year during which the factory or business was working.

(2) The same form is used in submitting the statement to the Excise Commissioner.

(3) This Bond Witnesses and the [14]brewer/brewers hereby [15]covenant/covenants with the Governor as follows: -

1.        That the [16]brewer/brewers shall not at any one time so export any quantity of beer the duty on which at the rate prescribed therefor at the time or the aggregate of such duty and the duty as the aforesaid rate on any quantity previously exported and not yet delivered at destination shall exceed the sum of Rs... provided that any quantity not delivered at destination for which duty has been paid under clause () hereinafter following shall not be included in the calculation of the quantity not delivered at destination.

 

2.        That the [17]brewer/brewers shall within the time mentioned in [18]his/their pass in Form R.B. 10 issued by the Officer-in-charge of the brewery on each occasion of the export of beer or within such further time as may be granted by way of extension by the District Excise Officer of the exporting district, deliver or cause to be delivered the beer so exported on that occasion into the custody of the consignee mentioned in the pass.

 

3.        That if the whole of or any quantity of beer exported on any occasion shall not have been delivered at the destination as hereinafter agreed, the [19]brewer/brewers shall indemnity the Governor of any loss of duty which the Governor may suffer by reason of such non-delivery or short delivery by paying to him on demand the duty at the rate then in force on any quantity of beer not so delivered. In Witnesses Thereof the [20]brewer has/brewers have hereunto set [21]his hand/their hands hereunder on the day and year first above written.

Signed by....................

[22]Brewer/Brewers in the presence

of ................................

and of..........................