TAMIL NADU INDIAN-MADE FOREIGN SPIRITS (STORAGE-IN-BOND) RULES, 1981 TAMIL NADU INDIAN-MADE FOREIGN SPIRITS (STORAGE-IN-BOND) RULES, 1981 In exercise of the powers conferred by section 54 of the Tamil Nadu Prohibition Act, 1937 (Tamil Nadu Act X of 1937), the Governor of Tamil Nadu herby makes the following rules:-- (1) These rules may be called the Tamil Nadu Indian-made Foreign Spirits (Storage-in-Bond) Rules, 1981. (2) They shall come into force at once. In these rules unless the context otherwise requires,-- (1) "Act" means the Tamil Nadu Prohibition Act. 1937 (Tamil Nadu Act X of 1937); (2) "Assistant Commissioner" means the Assistant Commissioner of Prohibition and Excise appointed for each district; (3) "Bonded warehouse" means a warehouse where Indian made Foreign Spirits are stored-in-bond without payment of excise duty or countervailing duty under these rules; (4) "excise supervision" means by the supervision of Indian-made foreign spirits in relation to its receipt, issue, transport and storage-in-bond of an officer of the Prohibition and Excise Department appointed in that behalf; (5) "Excise Supervisory Officer" means an Officer of the Prohibition and Excise Department appointed by the Commissioner under rule 8 to exercise supervision at the bonded warehouse; (6) "Form" means a form appended to those rules; (7) "to store liquor in bond" with all its grammatical variations, means to store, deposit or keep under these rules Indian-made foreign spirits in a bonded warehouse without payment of excise duty or countervailing duty. (1) Any person possessing a licence issued under the Tamil Nadu Indian-made foreign spirit (Manufacture) Rules, 1981
1[or the Tamil Nadu Indian-made Foreign Spirits (Supply by Whole-Sale) Rules, 1983], or any manufacturer of Indian-made foreign spirits located outside the State of Tamil Nadu and desiring to store Indian-made foreign spirits in-bond shall make an application for a licence in that behalf in Form BW. Al along with the description and correct plan showing the building or rooms to be used as bonded warehouse in triplicate to the Commissioner through the concerned Assistant Commissioner.
2[Every such application shall be affixed with the Court-fee label to the value of rupees two and accompanied by a treasury receipt in proof of payment of application fee of rupees five hundred only.] (2) The applicant shall execute an agreement in Form BW. Ag. (1) On receipt of the application under rule 3, the Assistant Commissioner shall verify the particulars furnished therein and satisfy himself that the building or rooms of the intended bounded warehouse conform to the requirements of rule 6. He may make such enquiries as he deems necessary and if he sees no objection to permitted the applicant to store Indian-made foreign spirits in bond at the place specified in the application, he shall forward the application to the Commissioner together with his recommendation. (2) On receipt of the application under sub-rule (1), the Commissioner may, if he is satisfied that there is no objection to grant the licence applied for, grant the applicant licence in Form BW.L on payment of a security deposit of rupees twenty thousand only by the applicant. The Commissioner shall retain the originals of the description and plan referred to in rule 3, forward the duplicate thereof to the Assistant Commissioner and return the triplicate to the licensee. The building or rooms of the bonded warehouse shall be strongly constructed of masonry or brick work and shall conform to the building rules of the local authorities. The windows of the building or rooms shall be fitted with malleable iron bars of not less than 18 millimetres in thickness and not more than 100 millimetres apart and fixed in the masonry, or brick work to a depth of atleast 50 millimetres at each end. On the inside of each window, there shall be securely fastened to the bars a stout wire netting the apertures of which shall not exceed 25 millimetres in diameter. There shall be only one entrance to he building or main room of the bonded warehouse and to each store room respectively which must open into the bonded warehouse enclosure, and the door of each shall be secured by an excise ticket lock: Provided that the State Government may in special cases relax any of the requirements laid down in the rule on such conditions and to such extent as the State Government may specify. (1) All transactions pertaining to the receipt, transport, storage-in-bond and issue of Indian-made foreign spirits shall be under excise supervision. (2) The licensee shall not carry out such transaction on Sundays and on other days notified by the Government except with the prior permission of the Collector of the district. (1) The Commissioner may appoint such staff at the bonded warehouse for excise supervision as he deems necessary. (2) The entire cost of the staff so appointed, including dearness allowance, uniform allowance and other compensatory allowances, together with pension and leave salary contributions calculated at such rates as may be specified by the Government, form time to time, shall be recovered in advance at the beginning of every month from the licensee. On no account, the cost of staff shall be borne by the Government. The Indian-made foreign spirits shall not, save with the permission of the Commissioner, be stored, deposited or kept in the bonded warehouse except in full corked bottled duly sealed or capsuled. If the licensee wants to issue or remove any quantity of Indian-made foreign spirits from the bonded warehouse to any person or to any other place, he shall make an application in that behalf in Form BW A1.3 in triplicate to the Assistant Commissioner through the Excise Supervisory Officer. The Excise Supervisory Officer shall satisfying himself that the excise duty at the rate notified by the State Government, from time to time, and the vend fee at the rate prescribed in the Tamil Nadu Liquor (Licence and Permit) Rules, 1981 have been paid by the licensee, recommended to the Assistant Commissioner for grant of transport permit. The Assistant Commissioner may, on the recommendation of the Excise Supervisory Officer, issue the trans-port permit in Form BWTP. The fee for the grant of a licence in Form BWL, shall be rupees
3[twenty thousand] for each financial year. The licence shall be valid for a financial year and it shall be granted for a period beyond the 31st March next following the date of its commencement. A licensee desiring to renew the licence shall make an application for renewal at least one month before the date of expiry of the licence, and shall remit the licence fee specified in rule 11. The renewal shall be subject to the conditions for the grant of the original licence. The licensee shall maintain day-to-day correct and true accounts of Indian-made foreign spirits received in issued from, and held in balance at the bonded warehouse. The accounts shall be maintained in a register
in Form BW.AC. He shall also keep an Inspection Note Book in Form G.I.B. with pages numbered consecutively for inspecting officers to enter their remarks in it. For any loss in the Indian-made foreign spirits stored in bond or issued therefrom if found to be in excess by the Commissioner and not satisfactorily
accounted for by the licensee, the licensee shall be liable to excise duty on breakages exceeding one per cent which shall be paid by the licensee. 4The licensee shall be liable to
pay excise duty and vend fee at the rates notified by the State Government, from time to time, on the quantity of Indian-made foreign spirits lost or damaged in transit under bond.] The licensee shall-- (a) observe all the rules applicable to bonded warehouse and for the issue of Indian-made Foreign Spirits prescribed by the State Government and also all such further rules as may be made under the Act from time to time; and (b) be bound by such department orders as may be issued, from time to time. The licence is prohibited from holding within the area covered by this licence any interest in wholesale or retail vend of Indian-made foreign spirits or in the vend of other liquors and from employing any such person who has such interest. This prohibition does not extend to the supply of Indian-made foreign spirits to licensed wholesale vendors within the Sate on payment of duty, taxes and fees due to the State Government and on the strength of the transport permit in Form BW.T.P. issued by the Excise Supervisory Officer: 5[Provided that the provisions of the rule shall not apply to the licensee under the Tamil Nadu Indian-made Foreign Spirits (Supply by Wholesale Rules, 1983.] (1)]
6All Excise Officers of, and above the rank of, Tahsildar shall have authority to inspect the bonded warehouse and to check the accounts. (2)
6Notwithstanding anything contained in these rules and the exercise of similar powers by the Assistant Commissioner, the Revenue Divisional Officers are authorised, in their jurisdiction, to inspect the licences issued under these rules, and enter into and inspect the bonded warehouse, to check the accounts, take stocks, test the strength of any liquor that may be kept in the bonded warehouse, take samples of such liquor for chemical test or analysis, and exercise all such powers as may be deemed necessary to ensure that the licensee conforms to the terms and conditions of the licence granted to him.] (1) Any movement of stock of Indian-made Foreign Spirits from the manufactory to the bonded warehouse shall be accompanied by a permit in Form BW. M.P. issued by the Commissioner or by the Joint Commissioner authorised in this behalf of the Commissioner. The licensee shall make an application to the Commissioner in Form B.W. A1.2 with a Court-fee label for the value of rupees two affixed
thereon, for the issue of permit in Form B.W. MP to move stocks of Indian-made foreign spirits form his manufactory to the bonded warehouse. (2) In all cases where the stocks of Indian-made foreign spirits are brought to the bonded warehouse from a manufactory situated inside or outside the State of Tamil Nadu, it shall be the duty of such manufactory to send an advice of issue in Form B.W. Ad. to the Commissioner and Assistant Commissioner of the district concerned where the bonded warehouse is situated is and the Excise Supervisory Officer of the bonded warehouse. (3) The permit issuing authority shall grant reasonable time for the movement of the stock or Indian-made foreign spirits from the manufactory to the bonded warehouse. The permit issuing authority shall also indicate in the permit the name of the border check post or other police stations in which the vehicle carrying the stock of Indian-made foreign spirits covered by the permit shall report. The route by which the consignment will be moved shall be clearly
specified by the permit issuing authority in the permit and the person moving the consignment shall conform to the route so specified. It shall be open to the Commissioner, the Joint Commissioner, the Assistant Commissioner of the Excise Supervisory Office to require the transport of the consignments to be done under escort provided by him. The cost of escort shall be borne by the licensee on whose behalf the transport of the consignment is made. (1) The consignment shall not be broken in bulk in transit and shall be open to verification at any time by the Excise Supervisory Officer or by an Officer of Prohibition and Excise Department not below the rank of a Deputy Tahsildar or an Officer of the Police Department not below the rank of
the Sub-Inspector. No consignment shall be opened at the destination except after it is opened and verified by any of the officers referred to above. (2) No liquor stored in bond shall be issued or removed from the bonded warehouse without an excise label in the form and manner approved by the Commissioner being affixed to each bottle. The licence obtained under these rules shall not be sold, transferred or sub-let without the previous sanction of the Commissioner. Breach of any of the conditions of the licence or of these rules either by the licensee or by any person in his employment shall entail on the licensee, the suspension of cancellation of the licence and forfeiture of the security deposit paid by the licensee wither in full or in part. The imposition of any of the penalties referred to above shall not stand as a bar to the prosecution of the licensee or the person in him employment for specified offences committed. 7The Government may, by notification, subject to such condition, if any, as the Government may specify in such notification exempt, whether prospectively or retrospectively, any person or class of persons from the operation of any of the provisions these rules.] (1) Notwithstanding anything
contained in these rules, the licences granted under these rules during the financial year 1981-82 to licensees under the Tamil Nadu Indian-made Foreign Spirits (Supply by Wholesale) Rules, 1981, shall be eligible for renewal for the period form the 1st April 1982 to 30th June 1982, if renewal has been applied for already or if applied for to the Commissioner through the concerned Assistant Commissioner within fifteen days from the 21st April 1982, if not already applied for. The said licensees shall not be entitled to store liquor in bond after the 30th June 1982. (2) The licence fee payable for the renewal of licence for the period form 1st April 1982 to 30th June 1982, shall be Rs. 2,500 (rupees two thousand and five hundred only). Any licence fee in excess of this amount paid by the applicants for renewal of the licence shall be refunded. (3) All stocks of liquor stored in bond of such licensees as on the 30th June 1982 shall be surrendered to the Excise Supervisory Officer and shall be released wholly or in parts, as the case may be, by the Excise Supervisory Officer only on payment of the appropriate excise duty and vend fee payable for the quantity to do so, the Commissioner or any officer authorised by him in this behalf, shall be at liberty, after the 31st July 1982, to dispose of the stock of liquor stored in bond in whatever manner considered suitable by him and pay the cost recovered on such disposal to the licensee. Until the stocks of liquor stored in bond are completely disposed of, the licensee shall be bound to bear the rental of the bonded warehouse, the cost of the excise supervision and all other incidental expenditure.
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