UTTAR PRADESH RESTAURANT (CONSUMPTION OF LIQUOR) RULES, 1952

SECTION 'A'

Rule - 1. Short title.

These rules may be called the Uttar Pradesh Restaurant (Consumption of Liquor) Rules, 1952.

Rule - 2. Definition.

In these rules unless the context otherwise requires

(a)      'Country Liquor' or 'Foreign Liquor' means liquor as defined in Section (3) (ii) which the State Government has declared and classified as such under sub-sections (1) and (2) of Section 4 of the U.P. Excise Act, 1910 (U.P. Act No. IV of 1910) respectively;

(b)      'exempted' means any proprietor of a restaurant exempted under these Rules;

(c)      'exempted restaurant' means a restaurant which has been exempted under these rules;

(d)      'proprietor' means the proprietor of restaurant and includes any manager or occupier thereof;

(e)      'restaurant' means any place in which the public is admitted for consumption of food or drink for consideration and includes cafe, hotel, bars, aerated (soda water) or sharbat, betel or chat shops and any other place where 'edible' are sold;

(f)       'Act' means the U.P. Excise Act, 1910 (U.P. Act No. IV of 1910); and

(g)      'Government' means the Government of Uttar Pradesh.

SECTION 'B' Certificate of Exemption

Rule - 3.

In addition to the restrictions created by sub-section(4) of Section 20 of the Act and whether or not the quantity is within the limit of private possession or within limits or retail sale as declared by the State Government under Section 6(1) of the Act, no person shall have any country liquor or foreign liquor in his possession except on the condition that it shall not be taken into or kept upon any premises used as a restaurant or in any of the places to which the provisions of Rule 414, supra have been applied or any other place in regard to which a similar notification may have been issued or may subsequently be issued by Government unless a certificate of exemption has been granted in respect of such premises and is in force.

Rule - 4.

The number of exempted restaurants for the consumption of liquor in any particular area will be determined and fixed by Government after consultation with the Collector of the district and the Excise Commissioner, Uttar Pradesh, keeping in view the interest of prohibition and temperance.

Rule - 5.

Subject to the other provisions of these rules, a certificate of exemption in Form G-41 of the Excise Manual, Volume II, and subject to such conditions as are contained therein or which may be added hereafter by the order of Excise Commissioner, may be issued by the Collector of the district concerned for a period not exceeding one year from April 1, to March 31, in respect of any premises to be specified therein not provided that Government may sanction shorter periods for such certificate.

Rule - 6.

Certificates of exemption shall be granted as a matter of routine but after due scrutiny. They shall not be issued in respect of premises which are suspected of being visited by minors, students, bad characters, criminals or prostitutes.

Rule - 7.

A certificate of exemption may be cancelled by the Collector at any time without assigning any reasons.

Rule - 8.

A certificate shall not be utilized in respect of any premises other than those in respect of which it has been granted.

Rule - 9.

Exempted premises shall at all times be open to inspection by all Excise officer of and above the rank of Excise Inspectors, Revenue Officers of and above the rank of Tahsildar or Police Officer of and above the rank of Station Officer.

Rule - 10.

The presence of any quantity of country or foreign liquor within the premises of a restaurant, irrespective of the limit of individual possession, shall be sufficient to raise presumption under Section 71 of the Act, against the Proprietor or the Manager of the restaurant for illegal possession of such liquor and he shall be liable to punishment under Section 60 of the Act, unless the established that due and reasonable precaution were exercised by him to prevent the presence of such 'liquor' in the premises of his restaurant.

(f) Special Exemptions

Rule - 11. Special licences to Tharus, Bhutias, Jads and Marchas.

(1)     The following special-licences are granted for the manufacture of liquor from rice :

(a)      Licence in Form C. L. 11 granted to Tharus of Gonda and Bahraich for the production for domestic consumption of liquor distilled from rice.

(b)      Licences in Form C. L. 12 granted to persons residing in Khatima, Sittarganj, Kichha and Bazpur Tahsils and Bhutias residing in the Haldwani Tahsil and in Ramnagar Tahsil of the Naini Tal District for the manufacture of Pachwai or rice beer for domestic consumption and not for sale; provided that the licences to Bhutias of Haldwani Tahsil and Ramnagar Tahsil shall be granted for the period November to March every year.

(c)      Licences in Form C. L. 12 (suitably altered) granted by the Collector to all Jads residing in the district of Tehri-Garhwal for the manufacture of Sur, while at Chorpani, subject to the following conditions :

(i)       that the Sur so manufactured is used for domestic consumption only and not for sale; and

(ii)      that this concession will be available for the period from 1st November to 13th March for their annual festival called Tholu, every year.

(d)      Licences in Form C. L. 12 (suitably altered) granted to persons residing in Marcha Parao in the Paragana of Dasoli and Nagpur of the Garhwal District during the months of November to March, and Marcha families living in villages Ramni, Patimella, Dasoli, Bhauj, Talla Kalifat, Semala, Mella Laifar, Ghumni-Patti and Malla Dasoli for Garhwal District, for the whole year, shall be granted for the manufacture of 'Pachwai', 'Jan' for domestic consumption and not for sale.

(2)     The fee payable in respect of each such licence is Re. 1 payable annually in advance (See also paragraph 380).

Rule - 12. Special exemptions from general prohibitions to Bhutia in Kumaun.

Bhutias residing within the paragana of Darma and Johar and at Bootia Parao at Dharchula in the paragana of Askote in the Almora District and in paragana Painkhanda in the district of Garhwal are exempted from the prohibitive order contained in Section 17 (1), (a) of the U.P. Excise Act, in so far as it relates to manufacture of Jan (rice beer) subject to the following conditions :

(a)      that the Jan (rice beer) so manufactured is used for domestic consumption only and not for sale; and

(b)      that a licence in Form C. L. 12 (suitably altered) is obtained from the Collector of Almora and Garhwal districts as the case may be.

Rule - 13. Special exemptions from general prohibitions to inhabitants of Jaunsar Bawar.

The inhabitants of those portions of pargana Jaunsar Bawar in the Dehra Dun District which lie outside the town of Kalsi and the cantonment of Chakrata are exempted from the provisions of the Act in so far that they are permitted, notwithstanding Sections 17 and 20 of the Act, to manufacture without licence for domestic consumption only and not for sale the spirit and fermented liquor known as Sur and Rabra respectively, and to possess such spirit and fermented liquor in quantities exceeding those specified under Section 6 of the Act.

SECTION XXXVI-Country Spirit Bonded Warehouses

Rule - 14. Bonded warehouses fittings and apparatus.

(1)     Bonded warehouses may be established by the Excise Commissioner at the headquarters of tahsil in such places as from convenient centres of supply. No rent shall be charged from the contractor for the use of such buildings. All fittings or articles concerned with the supply, storage, gauging, handling and issue of spirit shall be supplied by the contractor. Registers, forms, hydrometers and bung rods used by the Excise Inspector shall be supplied by Government. A stock register of Government property shall be maintained in Form P. D. 4.

(2)     Inspection by Collectors and District Excise Officer Collectors and District Excise Officers should inspect the bonded warehouses in their districts at least once a year, and record the result of their inspection in the inspection book of the warehouse.

The Excise Inspector in-charge shall submit a copy of the inspection note to the Excise Commissioner through the Assistant Excise Commissioner.

Rule - 15. Contract responsible for safe custody of spirit.

The contractor is responsible for the safe custody of the stock of spirit. He is, therefore, at liberty to put his own lock on the door and to keep a watchman on the premises.

Rule - 16. Transaction to be performed under the direction of the Excise Inspector.

All transactions inside the bonded warehouse in respect of receiving transferring, reducing and issuing spirit will be performed under the direction of the Excise Inspector in-charge, who will also do all gauging and proving, keep up all registers, issue passes and make periodical returns. All manual labour will be performed by the contractor's servant.

Rule - 17.

(1)     The appointment of agents and other servants by the contractor shall be subject to the approval of the Assistant Excise Commissioner of the charge, who will have the power to order the removal from service or prohibit the appointment of any person whom he considers undesirable :

Provided that no order for the removal from service of a person covered by the definition of the term 'workman' as given in Section 2 (s) of the Industrial Disputes Act, 1947 (Act No. XIV of 1947), shall be passed without prior consultation with the Labour Commissioner, Uttar Pradesh :

Provided further that in the event of a difference of opinion between the Labour Commissioner and the Assistant Excise Commissioner on any particular point relating to removal of a person from service, the matter shall be referred immediately through the Excise Commissioner to the State Government for orders.

(2)     The order of removal passed by the Assistant Excise Commissioner or his decision to prohibit employment of any person shall be appealable to the Excise Commissioner, Uttar Pradesh.

(3)     Whenever any workman is suspected of pilferage of excisable goods and his immediate removal from the bonded warehouse is considered necessary to safeguard revenue interests or in the interest of discipline, the contractors may be asked to depute the defaulting workman to some other section which does not involve his entry into the bonded warehouse, pending the receipt of the Labour Commissioner's concurrence for his removal.

Rule - 18. Agent to have access to register, etc.

The Contractor's agent shall be entitled, on a written requisition to the Excise Inspector to see the registers and receipted applications to prove the spirit with his own instrument at the time the Excise Inspector is taking his proof, and to make his own measurements. Any objection he may have to the Excise Inspector's proof, gauge or calculation shall be made in writing to the Assistant Excise Commissioner.

Rule - 19. Lock.

Except when transactions are actually in process, the Excise Inspector will keep his locks on the door, on all issue cocks and on the cocks fixed to the pipes leading to and from the pump.

Rule - 20. Time of opening bonded warehouse.

Excise Inspector, will attend for the receiving and issuing of spirit on such days and at such hours as may be prescribed by the Excise Commissioner. These will ordinarily be fixed and notified for the whole year, but may be temporarily increased by order of the Assistant Excise Commissioner. In case of emergency issues may be made on other days with special sanction of the Collector or District Excise Officer.

Rule - 21. Minimum stock.

A minimum stock of spirit shall be prescribed for each bonded warehouse. For warehouses where bottling of spirit is allowed a minimum stock of bottles, caps and labels shall also be prescribed. When the quantity of spirit or of any of the other articles mentioned above is approaching the minimum limit, the Excise Inspector shall call the attention of the distiller's agent to this fact. If there appears any likelihood of the supply running short, the Excise Inspector shall without delay inform the Collector, who may procure spirit or any of the other above mentioned articles, as the case may be, from elsewhere, the cost of which shall be recoverable from the amount, if any, due to the contractor or from his deposit.

Rule - 22. Prompt issue on payment of duty and cost price.

On payment of the Government duty and contract price of spirits a licensed vendor is entitled to be supplied promptly with a reasonable quantity of the spirit for which the contract has been granted at any of the prescribed strengths. In the event of the contractor failing to supply within a time judged by the Collector to be reasonable, it shall be procured form elsewhere by the Collector and the cost, and any loss according to Government recovered from the contractor in the manner provided in the preceding rule.

Penalty for failure to supply In addition the contractor shall be liable, at the discretion of the Excise Commissioner, to a penalty not exceeding Rs. 5 per proof gallon of spirit demanded but not supplied.

Rule - 23. Bad spirit.

If the Excise Inspector considers any spirit sent to bonded warehouse to be bad, he shall abstain from issuing it. Samples shall be taken and a report shall be submitted immediately to the Assistant Excise Commissioner.

Rule - 24. Separate arrangements for Shira and Mahuwa spirits separately.

Where the contractor is required to supply both Mahuwa and Shira spirit under the contract, two sets of vats, pipes and pumps shall be provided by the contractor so that both classes of spirit may be stored.

Rule - 25. Gauging of vats.

All vats must be gauged so that their contents may at any time be ascertained by means of a gauging rod marked in inches and tenths of an inch. The result of the gauging will be recorded in Form P. D. 6, and the Assistant Excise Commissioner must satisfy himself so to its correctness.

All wooden vats shall be re-gauged once in two years. Iron vats shall be re-gauged when the Assistant Excise Commissioner considers it necessary.

Rule - 26. Receipt of spirit.

When spirit is received inside the bonded warehouse from the distillery, the Excise should carefully examine the state of the casks and seals calling the attention of the agent, to any apparent defects. He should then enter the particulars of the consignment in columns 1 to 5 or register B. W. L. 1 and proceed to take the gauge and proof of each cask entering the results in the remaining columns of the register.

Rule - 27. Contents of vessels how to be ascertained.

The contents of each vessel may be ascertained by any of the following methods;

(a)      by weighment, if the contractor has supplied a weighing machine for the purpose, otherwise,

(b)      by actual measurement in gallon measures.

Rule - 28. Result of gauge and proof to be endorsed on distillery pass.

The spirit in each cask or other vessels shall then be proved. The result of such gauge and proof shall then be endorsed on the pass P. D. 25 covering the consignment and the pass returned to the distillery of issue. Form P. D. 26 received with the pass will be filed until the first visit of the Assistant Excise Commissioner who will then sign the necessary certificate on the back thereof. The form will then be returned to the distillery of issue.

Rule - 29. Transfer to vats.

The flexible hose will then be inserted through the bung hole, and after the necessary cocks have been opened the contents will be pumped into a vat.

Rule - 30. Grogging.

After the cask has been drained as completely as possible, five gallons of water should be placed in it. The bung should then be fixed in and cask well rolled. This should be repeated three times after intervals of an hour or so, the cask on each occasion being in a different position, in order that all the internal surface may come under the action of water. If the original spirit was about 40° O. P., the resulting mixture will be about 80° O. P. This grogged liquor should be pumped in to the store vat (or reduction vat if such is used), and the quantity in terms of London Proof entered in column 17 of register B. W. L. I. Under the orders of the Excise Commissioner the above proceedings may be omitted and instead thereof the bung will be replaced in the empty casks and securely fastened by wire and lead seal.

Rule - 31. Issue to shops to be made from fixed strength vats.

Issues to shops must be made only from the fixed strength issue vats.

Rule - 32. Reductions.

(1)     Reduction is permitted in the store vats to the strength of London Proof. Any further reduction must either be effected in the fixed strength issue vats or in a special reducing vat. In the latter case the reduced spirit must be removed to the issue vats before issue.

(2)     In superintending the reduction of spirit in vat the Excise Inspector will be careful to observe the directions given on page 24 of Colonel C.H. Beford's reduction table (No. 643).

(3)     After ascertaining the quantity and strength of the spirit to be reduced he will make the necessary calculation to find the quantity of water to be added. He will carefully check the quantity of water added, and then see that contents of the vat are thoroughly stirred.

(4)     When he is satisfied, that admixture has been properly effected, he will, by taking samples from the bottom and top of the spirit, proceed to satisfy himself by proving the spirit that reduction has been made to the strength required.

(5)     After reduction the spirit in the vat should remain undisturbed for a period of at least 24 hours. In cases of emergency this rule may be relaxed but under no circumstances must the spirit be issued until after the lapse of two hours.

(6)     It is advisable that all reduction of spirit especially in the issue vats, should be made after all issues for the day are finished, so that no delay occurs in making issues when the warehouse is opened next.

Rule - 33. Margin of strength.

In reducing spirit to the fixed strengths care should be taken to bring the strength down to the exact prescribed strength or within half a degree above it. The issue of spirit either below the prescribed strength or more than half a degree above is prohibited.

Rule - 34. Dip book.

In order that wastages may be correctly traced, the contents, of a vat must be gauged and proved before and after the addition of any spirit or water, also before a spirit is transferred or issued from a vat, a gauge and proof must be taken and a gauge taken immediately after. All such gauge and proof must be recorded in a 'dip book' prescribed in Form B. W. L. 4.

Rule - 35. Payment in duty and price.

(1)     Licensed vendors or their agents authorized in writing wanting spirit shall present to the treasurer of the sub-treasury situated in the same place as the bonded warehouse an application in Form B. W. L. 6 in duplicate, duly filled in together with the price of the spirit and the duty. Fractions of a gallon will not be issued. The treasurer will fill up the figures in the endorsements in both copies of the application, and shall then present the applications to the officer incharge of the sub-treasury. This officer shall sign both copies of the application and at headquarters of the district in which the shops taking issues are situated on the 1st day of each month without fail. The Inspector will follow the procedure that may be laid down for the maintenance of records.

(2)     Spiced country spirit shall be sold only in sealed bottles with pilfer proof caps intact as received from the distillery, warehouse, or wholesale depot.

(3)     Issue from wholesale shop to be covered by a pass-book.All issues from a wholesale shop must be duly entered in the pass-book, B. W. L. 7, of the retail vendors removing the spirit and the entries signed by the licensed wholesale vendor or his representative. The entries in the pass books will serve as a pass to protect the consignment in transit.

(4)     The Excise Inspector of the circle in which the wholesale shop is situated shall be allowed every facility for examining the accounts and checking the stock of spirit whenever he visits the wholesale shop.

(5)     Regimental units desirous of obtaining supply of country spirit shall deposit the full contract price and duty at the prescribed rate. The amount may be paid either in the treasury or sub-treasury and the receipt produced before the officer in-charge of the bonded warehouse. The officer in-charge of the bonded warehouse shall after satisfying himself that the amount has been correctly paid issue the spirit under a pass in Form P. D.-25. The pass shall be in triplicate, two copies of which shall be given to the person in-charge of the consignment and one copy retained for record. On arrival of the consignment at its destination, one copy of the pass shall be returned to Excise Inspector of the warehouse duly countersigned by the Commanding Officer of the Unit to which the spirit is supplied or any Commissioner Officer empowered the Commanding Officer in this behalf. This part shall be pasted on the counterfoil by the Excise Inspector.

Rule - 36. Presentation of receipted application at a bonded warehouse.

The applicant shall then present the receipted application to the Excise Inspector uncharge of the bonded warehouse, who after satisfying himself that the price and duty paid fully cover the quantity and class of spirit to be removed, shall make the necessary entries in the vendor's pass-book and cancel the receipted application under his initials, or if there is a clerk attached to the bonded warehouse, initial the receipted application and hand it over to the clerk for making the necessary entries in the vendor's pass-book, to which he will add his signature after checking the entries. In either case the Excise Inspector will be held strictly responsible if in any case it is found that the correct amount of duty had not been paid before the issue was made.

The Excise Inspector should insist upon the licensee taking issues, not later than the day following that on which issue price is tendered, and in case that day be a holiday, the day the warehouse is opened next for transacting work, whenever, a licensee deposits issue price through more than one treasury challan or fails to lift in time the issues due to him, the Excise Inspector will not make issues to him without prior approval of the District Excise Officer.

Rule - 37. Pass-book and its issue.

The pass-book will be in Form B. W. L. 7 and will remain in the custody of the person removing the spirit who will, on demand by an officer authorised in this behalf, produce it as his authority for transport. A pass-book will be issued to each licensed retail and wholesale vendor when a licence is first granted to him. The pass-book will be kept in safe custody by the vendor and he shall not alter nor erase any entry therein. When the pass-book is finished, it shall be returned to the bonded warehouse for record by the vendor who will be supplied with a new pass-book. When a pass book has been mutilated or lost by the vendor the officer-in-charge shall issue a duplicate on payment of a fee of Re. 1 into the local treasury or sub-treasury. Intimation Of issue of duplicate pass-book shall be given by the officer-in-charge to the Assistant Excise Commissioner. The officer-in-charge shall maintain an account of all pass-books; received and issued by him, and the Assistant Excise Commissioner shall verify this account at his inspection.

In case the vendor fails to bring his pass-book on the next issue day also issues will be given to him after entries in respect thereof and in respect of the previous issues have been made in fresh pass-book to be issued to him as laid down under rules governing issues or a fresh pass-book.

Rule - 38.

Issue of spirit-After the entries in the pass-book have been made, signed and recorded in the register B.W.L. 2 Excise Inspector will proceed to have the spirit measured and issued, having first proved the actual strengths of the spirits in the vat for the purpose of filling the figures in columns 7, 8, 9 and 10 of the said registers.

Rule - 39. Measures.

All issues of fixed strength spirit must be made by means of standard gallon metal measures provided by the contractor.

Rule - 40. Colouring of Country Spirit.

(1)     When issues are made which have to pass through a zone in which the rate of duty is higher than that applying to the place of destination, the Excise Commissioner may direct that the spirit issued to all shops within a specified area shall be distinctly coloured before leaving the bonded warehouse.

(2)     (a) Issue shall be made in vessel of fixed capacity made of strong material and capable of being securely sealed.

Each vessel shall have distinctly painted on it in the following in either Urdu or Hindi (with letters and figures at least 1-1/2 inches in height on a suitably coloured back-ground) :

(i)       Serial registered number.

(ii)      Year of registration of the vessel.

(iii)     Name of the country spirit shop.

(iv)    Capacity of the vessel in whole gallons.

A register of all issue vessels shall be maintained by the Excise Inspector in-charge of the warehouse after ascertaining their capacity in whole gallons.

Unless specially permitted, issues of spirit shall not be made in any vessel in quantities less than what is noted on the vessel as its maximum capacity in whole gallons.

(b) The Excise Inspector in-charge Of the warehouse should verify himself that the outlets or opening of each vessel in which issues of country spirit are obtained has been secured by means of wire or string and clamped lead seal before the vessel is removed from the warehouse premises.

(3)     All spirit issued to a shop shall be taken from the warehouse to its destination by the most convenient route and the consignment shall not be broken or the seal of the vessel tampered within transit. No spirit shall be disposed of in any way whatsoever in the course of its transport, from the warehouse to the shop.

Rule - 41. Special instructions for bottling and issue of bottled spirit.

In a warehouse were country spirit is bottled the following special instructions should be observed :

(1)     Bottling shall be done at such warehouse as shall be prescribed by the Excise Commissioner and the contractor shall be bound to supply suitable machines and the necessary labour required for carrying out the operations.

(2)     The bottling of spirit must be done in the presence of the warehouses Inspector and on the days of the week to be fixed by the Assistant Excise Commissioner in consultation with the supply contractors. But when the presence of the Excise Inspector on any of these days, is unavoidably required elsewhere the bottling shall be done in the immediate presence of the warehouse clerk, provided the spirit has been gauged and proved by the Excise Inspector.

The warehouse Inspector shall keep an account of all the bottled spirit in Form B.W.L.-2A.

(3)     The bottles used must have a permanent distinguishing mark "U.P. Excise" with their necks grossed for screwing on pilfer-proof caps. The spirit bottles must be securely sealed with pilfer-proof caps.

(4)     The colour of pilfer-proof caps and labels shall be as prescribed by the Excise Commissioner from time to time.

(5)     The contractor shall be bound to observe all directions given by the Excise Commissioner from time to time for carrying out the bottling operation in a sanitary, neat and proper manner.

(6)     The contractor shall be bound to supply spirit in pilfer-proof bottles of standard size of one-sixth, one-twelfth and one-twenty-fourth of an Imperial gallon properly labelled and securely sealed with pilfer-proof caps according to the specifications described by the Excise Commissioner from time to time being in force and to which it may be extended under the orders of the Excise Commissioner during the currency of his contract at the rates and bottling charges specified in the licence, provided that spiced spirit shall be issued to the shops for the retail vend of country spirit in his contract area in sealed pilfer-proof bottles only.

(7)     The rates sanctioned for the cost of bottle and bottling charges shall be as sanctioned by Government from time to time. The retail vendor shall have to pay these in addition to the price of spirit at the time of taking issue of spirit. But he shall be entitled to a refund of the cost charge if the bottle from the contractor, provided he returns it in a sound condition :

(i)       Quality and strength of spirit.

(ii)      Quantity of spirit contained in the bottle.

(iii)     Price of the bottle full.

(iv)    Amount claimable by the consumer on return of the empty bottle.

(8)     Labels will have inscribed on them the following particulars in Hindi :

(i)       Quality and strength of spirit.

(ii)      Quantity of spirit contained in the bottle.

(iii)     Price at the bottle full.

(iv)    Amount claimable by the consumer on return of the empty bottle.

(9)     Supply contractors of spirit shall despatch consignments of pilfer-proof to the Excise Inspector in-charge of the warehouse where bottling of country spirit is done; and the pilfer-proof shall be stored in the bottling room in a box which shall bear an excise lock and a lock of the supply contractor who must provide the box.

(10)   The contractor's agent must keep an account of the pilfer-proof caps and every item of receipt and withdrawal must be attested by the Excise Inspector.

(11)   For the purpose of issue and stock taking 6 quart bottles, 12 bottles and 24 half bottles should each be taken to be equivalent to a bulk gallon. London proof equivalents should be calculated at the nominal issue strength.

Rule - 42. Transport period to be given in pass book.

The Assistant Excise Commissioner shall determine the periods to be allowed for transport to different shops, and a list of the periods so determined shall be maintained at the bonded warehouses. The period shall be specified in each pass-book.

Rule - 43. Pass-book to be compared with accounts on inspection.

When an Excise Inspector visits a shop he shall compare the entries in pass-book with those in the account register. If no irregularity is discovered, he shall make a note to this effect on vendor's account register.

Rule - 44. Register of issues.

A register of all issues shall be kept in Form B.W.L.-2. An abstract giving separately the totals of columns 3, 4, 5, 6, 11 and 12 for the calendar month will be sent by the second day of the following month to the Collector supported by the receipted applications which should after examination be returned to the warehouse to be deposited there.

Rule - 45. Abstract of issues to shops.

The Excise Inspector shall maintain register in Form B.W.L. 9, showing the issues of spirit to each shop. When there are more warehouses than one in the district, or when any vendor of the district takes issues from a warehouse of the neighbouring district, the Inspector in-charge of such an outlying warehouse shall enter in Form B.W.L.-10 the comparative figures of issues from his register B.W.L.-9 for the month and forward it to the Inspector in-charge of the warehouse at the headquarters of the district concerned not later than the first day of the following month. The Inspector of the warehouse at district headquarters shall prepare an abstract for the whole district in form B.W.L.-10 summarising the figures therefor, from his own register B.W.L.-9 from statements received from outlying warehouses, and from statements, received from all wholesale shops and depots (situate whether within or without the district) supplying spirit to retail shops of the district. Copies of this abstract shall be sent to the Assistant Excise Commissioner and to the Collector by the fifth day of each month at the latest. Extracts from it shall be forwarded to the Excise Inspectors in whose circles the shops are situated by the tenth day of the month.

Rule - 46. Importance of abstract

The preparation of the abstract B.W.L.-10 is one of the most important duties of the Excise Inspector at district headquarters. On its accuracy and prompt submission depend the assessment and recovery of the monthly licence fees under the surcharge system. The Excise Inspector of the warehouse at headquarters must arrange that the monthly statement required under the raids, to be submitted to him by Inspectors of outlying warehouses, wholesale vendors and depot agents should reach him in good time for compilation of abstract. The Assistant Excise Commissioner should invariably take the explanation of the persons concerned for any inaccuracy in the abstract or delay in its submission.

Rule - 47. Gauge and proof on last working day of month.

On the last working day of every calendar month, after all transactions for the day are over the Excise Inspector shall gauge and prove the spirit in each vat and record the particular of such gauge and proof in register B.W.L.-5. The total L. P. gallons in column 8 will be transferred to column 8, register B W.L.-3. The figures of column 7 of register B.W.L.-3 will be the total of column 1 plus column 4 minus column 6. The wastage on the month's transactions will be column 7 minus column 8 and the percentage will be calculated on the total of column 1 plus column 4. Gauge and proof of each vat will be similarly taken on each occasion when charge of the warehouse is transferred.

Rule - 48. Contractor responsible for payment of duty on excess wastage.

The contractor may be held responsible for the payment of duty on spirit lost during the month by wastage in excess of 1 per cent. on the whole stock if such excess is due to neglect.

Rule - 49. Recovery of duty on excess wastage.

An abstract of register B.W.L.-3, will be sent to the Assistant Excise Commissioner in Form B.W.L.-3A, who, in case the percentage of wastage exceeds 1 per cent., will make immediate enquiry, obtain the explanation of the Excise Inspector and the distiller's agents, and report the result for the orders of the Excise Commissioner who may order recovery of the duty on the excess wastage, at the highest rate of duty leviable on country spirit in Uttar Pradesh.

SECTION XXXVIIV end of Country Liquor

Rule - 50. General conditions binding on all licensees.

All licensees for the retail vend of country spirit and taxi shall be bound to observe the general conditions binding on all licensee for the retail sale of these articles paragraphs 347, 348, 349 and 350 in Chapter VI and special conditions mentioned in respective licences.

Rule - 51. Shops to be closed during passage of troops.

Retail country spirit shops situated on or near the line of march shall be closed during the passage of Indian troops if the Officer Commanding so requires. Tahsildars under the Collector's orders will arrange for the closing of all such shops from time the advanced guard approaches till the rear guard has passed onward a full mile.

I Country Spirit under the Contract Supply System

(A) General

Rule - 52. Conditions relating to sale of spiced spirit.

All licensed vendors of country spirit, whether wholesale or retail, under the contract system are permitted to stock and sell spiced country spirit in addition to plain country spirit in accordance with the terms of their licences, subject to the following conditions :

(1)     Spiced country spirit shall be sold in sealed bottles with pilferproof caps and labels intact as received form the distillery, warehouse, wholesale depot or wholesale shop.

(2)     Sale at retail shops will be made for consumption off the premises only.

(3)     The wholesale price shall be fixed by the Government while the retail price may be determined by the retail licensee under the auction system and by the Government under the surcharges system.

(4)     The spirit will be accounted for separately.

(5)     The licence fees will be assessed separately at the graduated rate given in the booklet entitled scales of monthly fees and realised along with the fees assessed on plain country spirit issued to the shop.

(B) Wholesale Vend

Rule - 53. Restrictions on wholesale vend.

The wholesale vend of country spirit is prohibited save in so far as wholesale depots and wholesale shops may be established under the rules immediately following for the purpose of facilitating supply to retail vendors only.

Rule - 54. The wholesale depots and their conditions.

(1)     Contract distillers shall open such wholesale depots as may be prescribed by the Excise Commissioner which shall be subject to the following conditions :

The depot shall be opened, ordinarily, for sale to retail for sale to retail spirit vendors holding licences in the district in which the depot is situated provided that the shop of the person to whom the sale is made is not situated in an area where the rate of duty is higher than that applying to the place where the depot is situated.

(2)     Country spirit reduced to issue strength and after payment of duty shall be transported to the depot from any bonded warehouse in the same district.

(3)     Country spirit shall be sold at the fixed strength of 25° U.P., 35° U.P. subject in each to a margin of 1° below the fixed strength, in quantities of not less than one gallon and at a price, which shall not exceed the total of the following items :

(a)      Still-head duty.

(b)      Contract price.

(c)      Depot rate which shall not exceed

(i)       16 naye paise per gallon in the case of spirit of the strength of 25° U.P.

(ii)      12 naya paise per gallon in the case of spirit of the strength of 35° U.P.

(iii)     9 naya paise per gallon in the case of spirit of the strength of 50° U.P. :

Provided that in special cases the Excise Commissioner may sanction a higher rate.

Any flavouring, colouring or noxious or otherwise objectionable substance shall not be added to the spirit.

(4)     Such minimum stock of spirit as may be fixed by the Excise Commissioner shall be maintained at the depot (As a general rule such minimum shall not be less than the average monthly sales).

(5)     Each vat or cask in the depot shall have its capacity out branded or printed on it correct to the nearest half gallon.

(6)     The depot shall be provided with a hydrometer, thermometer and a bung road, also a gauge for each vat or cask.

(7)     Only standard issue measures approved by the Excise Commissioner shall be used.

(8)     Sale shall be made only at the depot premises, which may remain open only during the hours of sale, on such days and for such hour between sunrise and 6 p.m. as may be prescribed by the Excise Commissioner.

(9)     Sale shall not be made on credit.

(10)   All issues from the depot must be duly entered in the pass-book, B.W. L.-7 of the retail vendors removing the spirit and the entries signed by the person managing the depot on behalf of the contractors.

(11)   A correct account of all receipts and issue of country spirit shall be kept in the annexed form :

(12)   On the first day of each month a statement in Form C.L. 13 and the total monthly issues of each shop in Form B.W.L.-10 shall be submitted to the Inspector in-charge of the bonded warehouse at head-quarters of the district in which the shops taking issue are situated. The Excise Inspector of the Headquarters will warehouse include the figures of these issues in the monthly statement in Form B.W.L.-10 to be prepared by him for the whole district.

If the loss by wastage during the month as received by statement Form C.L.-13 mentioned above exceeds one per cent and the excess is due to neglect, the Excise Commissioner may impose a fine not exceeding five rupees per proof gallon.

(13)   A wastage allowance, upto the amount permitted by paragraph 814 of the Excise Manual, on the quantity advised in each cask received at the depot will be allowed to wholesale depot keepers, who shall on the first day of each month submit to the Inspector of the circle a statement showing(1) the number of the cask, (2) the quantity advised, (3) the quantity actually received, and (4) the wastage ascertained. All cases of excess wastage shall be reported to the Excise Commissioner who may impose a fine at a rate not exceeding five rupees per proof gallon.

(14)   The Excise Inspector of the circle in which the depot is situated shall be allowed every facility for examining the accounts and checking the stock of spirit whenever he visits the depot.

(15)   A breach of any of the above condition shall render the contractors 'liable to the penalties prescribed by Section 64 of the Excise Act (IV of 1910).

Rule - 55. Wholesale shops.

Wholesale shops may be licensed under the following conditions :

(1)     Licence for wholesale shops may be granted only with the previous sanction of the Excise Commissioner and ordinarily only to the supply contractor of the district or to others with his consent. The licence will be in Form C.L.-2 and will be granted free of charge. Country spirit reduced to issue strengths and after payment of duty shall be transported to the wholesale shop from any bonded warehouse in the same district.

(2)     Location of wholesale shops. Wholesale shops are meant to facilitate distribution and their number and location should be determined with reference to the convenience and reasonable requirements and retail vendors. To prevent wholesale licences being used as a cover for sale of illicit spirit the places should, as far as possible, be at the headquarters of an Excise Inspector's circle, a tahsil or Thana so that licensed premises can be kept under supervision.

(3)     To whom wholesale vendors may sell.Wholesale vendors shall be entitled to sell, subject to the conditions of their licence to

(i)       retail vendor licensed within the district;

(ii)      retail vendors licensed in another district with the permission of the Collector of that district.

(4)     Reduction of spirit prohibited accounts to be kept Wholesale vendors are not permitted to reduce spirit below the prescribed strength at which it has been issued to them from a warehouse. They shall maintain regular and accurate accounts in the form prescribed in the licence and shall submit a statement in Form C.L. 14 and the total monthly issues of each shop in Form B.W.L. 10 to the Inspector in-charge of the warehouse at the headquarters of the district in which the shops taking issue are situated on the 1st day of each month without fail. The Inspector will follow the procedure that may be laid down for the maintenance of records.

(5)     Spiced country spirit shall be sold only in sealed bottles with pilfer-proof caps in tact as received from the distillery, warehouse, or wholesale depot.

(6)     Issue from wholesale shop to be covered by a pass book All issues from a wholesale shop must be duly entered in the pass books, B.W.L. 7 of the retail vendors removing the spirit and the entries signed by the licensed wholesale vendor or his representative. The entries in the pass-book will serve as a pass to protect the consignment in transit.

(7)     The Excise Inspector of the circle in which the wholesale shop is situated shall be allowed every facility for examining the accounts and checking the stock of spirits whenever he visits the wholesale shops.

(C) Retail Vend

Rule - 56.

Licences for the retail vend of country spirit under the contract supply system shall be of three classes, viz. :

I.         Under the graduated surcharge system :

(1)     for sale in open vessels for consumption both on and off the premises (C.L. 3);

(2)     for sale in sealed bottles for consumption off the premises only (C.L. 4);

(3)     for sale for consumption on and off the premises in sealed bottles (C.L. 5).

II.       Under the auction system :

(1)     for sale in open vessel for consumption both on and off the premises (C.L. 3-A) :

(2)     for sale in sealed bottles for consumption off the premises only (C.L. 4-A);

(3)     for sale for consumption 'on and off the premises is sealed bottles (C.L. 5-A).

[(C.L.-3A)]

Para 500-II (i)

Licence for the retail sale of country spirit for consumption "on and off" the premises under the contract supply system in district under auction system.

Register No. .. .. .. .. .. .. .. .. ..

Licence for the retail sale of country spirit at a fixed strength of 25 per cent v/v 20 per cent v/v is hereby granted to .. .. .. .. .. .. .. .. .. .. .. .. .. at .. .. .. .. .. .. in the district of .. .. .. .. .. .. .. .. from April 1, 19 .. .. to March 31, 19 .. .. subject to the following special and general conditions, the infraction of any of which or a conviction for any offence under the Excise, Opium or Dangerous Drugs Laws shall be render the licensee liable to the forfeiture of his licence and security deposit in addition to any penalties imposed under the above laws.]

CL. 4-A

[Paragraph 500-II (2)]

Licence for the retail sale for consumption "off" the premises of country spirit in sealed bottles under the contract supply system in districts under the auction system

Licence for the retail sale of country spirit in pilfer proof sealed standard 750 millilitre, 500 millilitre and 250 millilitre bottles only at the fixed strength of 25 per cent v/v, 20 per cent v/v is hereby granted to .. .. .. .. .. .. .. .. .. .. .. .. at .. .. .. .. .. in the district of .. .. .. .. .. .. .. from April 1, 19 .. .. to March 31, 19 .. .. .. .. .. subject to the following special and general conditions, the infraction of any of which or a conviction for any offence under the Excise, Opium or Dangerous Drugs Laws shall render the licensee liable to the forfeiture of his licence and security deposit in addition to any penalties imposed under the above laws.

[1][C L. 5-A]

[Paragraph 500-II (3)]

Licence for the retail sale for consumption "on" and "off" the premises of country spirit in sealed bottles under the contract supply system in districts under the auction system

Licence for the retail sale of country spirit in pilfer proof sealed standard bottles only at fixed strength of 25 per cent v/v, 20 per cent. v/v is hereby granted to .. .. .. .. .. .. .. .. .. .. at .. .. .. .. .. in the district of.. .. .. .. .. .. from April 1, 19 .. .. to March 31, 19 .. .. .. .. .. subject to the following special and general conditions, the infraction of any of which or a conviction for any offence under the Excise, Opium or Dangerous Drugs Laws shall render the licensee liable to forfeiture of his licence and security deposit in addition to any penalties imposed under the above laws.]

Rule - 57. Grant of licences.

Licences for retail vend of country spirit will be granted for one year. Ordinarily, licences shall be granted in Form C.L. 3, C.L. 3-A, but the Excise Commissioner, with the previous sanction of the State Government may direct that in specified localities or at specified shops spirit may be sold(a) for consumption off the premises, in sealed bottles (licence Form C.L. 4 or C.L. 4-A), or (b) for consumption on and off the premises in sealed bottles (licence Form C.L. 5 or C.L. 5-A).

Rule - 58. Conditions governing licences.

The conditions governing licences are detailed in the forms printed in Volume II.

II. Vend of Country Spirit Under the Outstill System

Rule - 59. Outstill system defined and described.

Under the outstill system the vendor is licensed to work a single still and to sell the spirit in retail quantities at the place of manufacture. No monopoly of manufacture or vend is granted and no still head duty is levied. The practice of licensing and outstill with one or outlying shops attached thereto is open to serious objection and can only be sanctioned in very exceptional case. No outlying shop shall be permitted without the previous sanction of the Excise Commissioner. Licences under this system shall be granted in Form C.L. 6.

Rule - 60. Collector may limit capacity of still.

In any case where this appears to be necessary or desirable the Collector may, with the previous sanction of the Excise Commissioner, restrict the capacity of stills to be licensed under the outstill system having regard to the ascertained local demand for liquor. The licences shall, where such condition is to be enforced, state the maximum capacity of the still to be used.

Rule - 61. Points requiring attention by inspecting officers.

The following points of administrative importance should form subjects of inquiry by officer inspecting shops and stills under the outstill system :

(1)     Whether the allocation of the outstills is convenient and their number adequate for the demand of the circles supplied by them, or on the other hand, whether their number is excessive and needlessly stimulates drinking.

(2)     Whether the system is leading to increased drinking(a) among the drinking classes, (b) among those who do not ordinarily drink, or whether the weaker quality of the outstill liquor tends to counteract this.

(3)     Whether liquor is being taken from outstills into distillery tracts and whether proper precautions are taken in the allocation, of the outstills to prevent this also whether shops are kept at a sufficient distance from the district boundary to prevent undue competition with outstills in adjoining districts.

(4)     Whether (if the number of capacity of the stills has been limited) there is reason to suppose that more or large stills are used than are licensed, and whether liquor is sold elsewhere that at the authorized place or places.

(5)     Whether illegal distilling after sunset or before sunrise is carried on.

(6)     What, having regard to the cost of manufacture, the out-turn of spirit and the selling price, should be the approximate profits and fair letting value of the outstill.

III-Vend of Tari

(A)General

Rule - 62. System of vend.

The system of vend applicable to Tari are :

(a)      The farming system.

(b)      The shop to shop system.

(c)      The tree-tax system.

Rule - 63. Licence required to tax tari-producing tree.

No Tari-producing tree may be tapped and no Tari may be drawn within Uttar Pradesh except under the authority and subject to the conditions of a licence granted by the Collector.

Rule - 64. Arrangements for drawing tari.

Persons thus licensed must make their own arrangements for drawing Tari with the owners of Tari-producing trees unless they are themselves the owners of such trees.

Rule - 65. Permit required for tapping and transport of tari.

No tapping or transport of Tari shall be made by any person on behalf of a licensee under the shop to shop system or of a farmer or his sub-lessee under the fanning system, except under a permit in Form C.L. 21 granted by the Excise Inspector of the circle free of charge, on a written application made to him by a licensee, farmer or sub-lessee, as the case may be. If a permit is lost, another permit shall be issued in its place on payment of Re. 1 for each permit. As soon as a tapper or carrier is dismissed from service, his permit shall be treated to have been cancelled from the time when he receives information of his dismissal from the licensee, farmer, or sub-lessee who shall communicate to the tapper or carrier at once the fact of his dismissal and inform the Excise Inspector of the circle in writing without delay the fact of his having done so and also return the permit at the same time. The Excise Inspector shall endorse the word "cancelled" on the permit on receipt and paste it to the original foil in the book of the permits and, if the permit is not received back, he shall similarly endorse the word "cancelled" on the original foil copy in the book or permits with a note about the non-receipt of the permit.

Rule - 66.

Under the farming system the monopoly of manufacture and vend of Tari in a specified area is leased to a single individual of firm.

The number and location of Tari shops is determined by the Collector and the farmer may either sell by retail himself at such shops or he may sublet the right of manufacture and vend at such shops, in which case he will obtain from the Collector the requisite number of shops licences for manufacture and vend of Tari.

Rule - 67. Licence forms.

The licence granted to the farmer under Section 24 shall be in Form C.L. 7 and the licence for manufacture and retail vend granted either to the farmer or his sub-lessee shall be in Form C.L. 8 in which the locality and period of currency shall be filled up by the Collector and other details will subsequently be entered by the farmer holding licence in Form C.L. 7.

Rule - 68. Person from whom sub-lessee may procure tari.

The farmer or sub-lessee may procure Tari from

(1)     any person owning Tari producing tree, (2) any other person licensed to manufacture or sell Tari.

Rule - 69. Lease not to fall into hands of a firm or person interested in country spirit trade.

The lease should not be allowed to fall into the hands of a person or firm interested in the country spirit trade.

(C) The Shop to Shop System

Rule - 70. Shop to shop system.

Under this system each shop is settled separately, the licensee being allowed to make his own arrangements for the manufacture of Tari, Licences for the retail vend of Tari shall be settled by auction and granted in Form C.L. 9. The licence will authorise sale only at the place therein specified.

Rule - 71. Source of supply.

(1)     A licence-holder shall draw Tari from trees in the district in which his shop is situated or from trees in an adjoining district if specially permitted by the Collector of the later district.

(2)     Subject to the the provisions of clause (1) no restriction has been placed on the source of supply owing to the possibility of the licensee not being able to come to terms with the tree owners in his immediate vicinity. It is, however, desirable that licensee should be able to obtain his supply of Tari from tree situated near his shop; this print should be considered in determining the location of shops.

Rule - 72. Country spirit vendors to be excluded.

In making settlement of Tari shops care should be taken that they do not fall in the hands of country spirit vendors, with whose shops they will come into competition. In order to ensure competition at the settlement it may occasionally be found necessary to hold the sale at the tahsils, but this course should only be adopted where there are a large number of trees in the locality and bidders are unwilling to come to headquarters. To prevent accumulation of large amounts of irrecoverable arrears, settlement should not be made with persons of low substance from whom collection may be difficult to make.

Rule - 73. Distribution of instalments.

The conditions of sales printed at the bottom of the chart (G 35-B), should be strictly adhered to and intending bidders must be given distinctly to understand that one-sixth of the fee must be paid as security deposit immediately on the provisional acceptance of their bid at the sale by the Collector, one-twelfth after the final acceptance of bid by the Excise Commissioner on or before October 1 and three-fourths in such instalments between November 1, and May 1, as may be determined by the Collector. The last instalment of one-sixth fee shall fall due on June 1, and if the preceding instalments have been paid, the amount deposited in advance as security deposit shall be set off against this instalment.

Rule - 74. Staff.

The ordinary tahsil staff will not usually be able to cope with the extra work involved in collection from a large number of petty vendors. With the approval of Government a special staff (ordinarily consisting of a supervisor and constables) proportionate to the requirements of the district will be sanctioned. The supervisor should be literate. The staff should only be retained in so far as, and for so long as, the necessity for its entertainments continues. The staff shall not be permitted to have any part in the actual collection of licence fees, and the close supervision of an Excise Inspector of an establishment of this kind. It will not be usually necessary to take security from persons thus appointed.

(D) The tree-tax system

Rule - 75. The tree-tax system.

The tree-tax system of Tari and sendhi is analogous to the distillery system of country spirit, and under it the Government revenue is derived from(1) a fixed tax on every tree tapped, and (2) a surcharge vend fee per tree to be paid by vendors for the privilege of vend. Vendors are to make their own arrangements for procuring trees, and the tree tax levied is quite distinct from the tree owner's fee.

Rule - 76. Number and location of shops.

Where the tree-tax system is introduced for the first time the number and location of existing shops need not be interfered with. It may safely be assumed that under the farming or shop to shop system, whichever may have been in vogue before the switch over, the number and location of shops have, from time to time, been carefully adjusted to serve the best interests of the consumer according to the number of trees and the local demand.

Rule - 77. Settlement

Settlement of shops in tree-tax area can be made under any of the following system :

Notes(1) The provisions of the U. P. Settlement of Tari Shops (Tender-cum-Tree Tax or Auction-cum Tree-Tax) Rules, 1955, have been applied with effect from October 1, 1955 to the districts of Ballia and Ghazipur.

(2) The provisions to the U. P. Settlement of Tari Shops (Tender-cum-Tree Tax or Auction-cum Tree-Tax) Rules, 1955, have been applied with effect from October 1, 1955 to the areas of districts noted below :

(i)       Municipal and Cantonment areas of Gorakhpur and on places within the distance of four miles from the nearest point of the boundaries of either of the aforesaid areas.

(ii)      Municipal and Cantonment areas of Varanasi and all places within the distance of two miles from the nearest point of boundaries of the aforesaid areas.

(iii)     Municipal areas of Basti, Deoria, Azamgarh and Mirzapur District and all places within the distance of two miles from the nearest point of the aforesaid areas.

(3) With effect from October 1, 1958 the settlement of tari shops in the areas specified below are to be made by auction as laid down in the U.P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree Tax) Rules, 1955 :

(i)       Municipal and Cantonment Areas of Gorakhpur and all places within the distance of four miles from the nearest point of the boundaries of either of the aforesaid areas.

(ii)      Municipal and Cantonment areas of Varanasi and all places within the distance of two miles from the nearest point of boundaries of the aforesaid areas.

(iii)     Municipal areas of Basti, Deoria, Azamgarh and Mirzapur Districts and all places within the distance of two miles from the nearest point of the aforesaid areas.

(iv)    Whole of the district of Ballia and Ghazipur.'

(i)       Under "The Auction-cum-Tree-Tax System' in areas wherefore the Government may notify the enforcement of the U.P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree-Tax) Rules, 1955 and declare, further that settlement of shops in such areas shall be made by auction.

(ii)      Under the 'Tender-cum-Tree Tax System' in areas wherefore the Government may notify the enforcement of the U.P. Settlement of Tari Shops (Tender-cum-Tree-Tax or Auction-cum-Tree-Tax) Rules, 1955 and declare, further that settlement of shops in such areas shall be made by inviting tenders.

(iii)     Under the 'surcharge system' in the remaining areas, enforcement of the Tree-Tax system wherein may have been notified by the Government by inviting application in Form G-28 and effecting settlement under rules governing the settlement of shops under the graduated surcharge system.

Rule - 78. Security deposit

For the due observance of conditions of licences granted under the tree-tax systems mentioned in paragraph 527 supra, the licensee shall be required to deposit security as under :

(i)       For shops settled under 'Auction-cum-Tree-Tax' and 'Tender cum-Tree-Tax' System 1/12th of the amount bid or tendered for the shop either in cash, Government Promissory notes or in such other form the Collector may approve.

(ii)      For shops settled under the 'surcharge system' an amount deemed sufficient by the Collector having regard to the importance of the shop either in cash, Government Promissory Notes or in such other forms as may be approved by the Collector.

Rule - 79. Kinds of licences.

The retail licences applicable for shops settled under the three categories of the tree-tax system will be as under :

(i)       For shops settled under the 'Auction-cum-Tree-Tax' and the Tender-cum-Tree-Tax' system in Form C.L. 10-A.

(ii)      For shops settled under the 'Surcharge System' in Form C.L. 10.

Rule - [80.

A surcharge of Rs. 15.00 for each Tari tree and Rs. 10.00 for each Khajur tree shall be levied for the privilege of vend, on trees tapped by licensed vendors of shops settled under any of the three categories of the Tree-Tax System].[2]

Rule - [81.

The rates of Tree Tax on Tar and Khajur trees tapped by licensed vendors or owners of trees in the following areas which shall be governed by the Tree Tax System, shall be as follows :

(1)     For consumption in the districts of Gorakhpur, Deoria, Basti, Ghazipur, Azamgarh, Ballia, Mirzapur, Jaunpur, Gonda, Bahraich, Faizabad, Lucknow, Barabanki, Rae Bareli, Hardoi, Kanpur Nagar, Kanpur Dehat, Farrukhabad, Mainpuri and Etawah

Rs. 50.00 on account of each Tar Tree and Rs. 30.00 on account of each Khajur tree to be tapped.

(2)     For consumption in the district of Varanasi

Rs. 60.00 on account of each Tar Tree and Rs. 40.00 on account of each Khajur tree to be tapped].[3]

Rule - 82. Permit required for tapping.

In the area under the tree-tax system no tree shall be tapped and no Tari or Sendhi drawn from any tree except under a tapper's permit obtained under the rule hereinafter following.

Rule - 83. Payment of tax.

(i)       Tapper's permit may be issued on the application,

(a)      of persons licensed to sell Tari or Sendhi by retail;

(b)      of tree owners (for not more than five trees in any period of twelve months ending September 30) for drawing Tari or Sendhi for domestic consumption but not for sale.

(ii)      The applicant for a permit before proceeding to tap any tree, must pay in advance into the sub-treasury the tree-tax prescribed in paragraph 521 together with (if the applicant is a licensed vendor) the surcharge prescribed in paragraph 524 in respect of the trees which he desires to tap. For the purpose he shall present to the officer in-charge of the sub-treasury an application in triplicate in Form C.L. 15 stating

(a)      the amount tendered in cash or remitted by money-order;

(b)      the number and kind of trees to be tapped;

(c)      the village and Khasra number or other definite description of the fields in which the trees stand;

(d)      the owner's name, and (in the case of application) by licensed vendors;

(e)      whether applicant has obtained the owner's permission.

The minimum number of trees to be entered on one application shall ordinarily be two, all which should as far as possible, be situated in one village only.

(iii)     Forms of application may be obtained by applicants free of charge, from the District or Sub-Divisional Officer or from the Excise Inspector or the Tari Supervisor. Applications may be presented personally or forwarded by post to the officer in-charge of the sub-treasury. The challan or the money-order receipt for payment of the sum due on the application must be attached to the application.

(iv)    If the payment is made by money-order, the money-order must be addressed to the Collector, and the following details must be entered on the Coupon to be retained by the payee :

(a)      Amount remitted;

(b)      a statement that the remittance is on account of tree-tax;

(c)      name and address of remitter;

(d)      if the remitter is a vendor, the name of the shop;

(e)      if the remitter is a tree owner who requires a permit for domestic consumption, the words 'tree owner'.

Rule - 84. Treasury receipt.

The officer incharge of the sub-treasury shall receive the application and the amount of tree-tax together with (in the case of licensed vendor) the surcharge calculated at the prescribed rates. If there is no reason to the contrary, he shall grant a receipt for the amount rendered and endorse the amount on each copy of the application under his signature and seal. He will retain one copy, return the duplicate to the vendor and send the triplicate to the Excise Inspector.

At the close of each account month the Tahsildar in-charge of the sub-treasury shall prepare and submit to the Collector's office, a statement showing the number of Tar and Khajur trees applied for and the total revenue deposited in respect of them into the treasury during the previous account month.

Rule - 85. Issue of tapper's permit.

(i)       On receipt of the application the Excise Inspector shall forthwith take steps for the marking of the trees. He shall first enter necessary particulars from the receipted applications received from the treasury under paragraph 528 in the tree-marking register in Form C.L. 20 maintained for the purpose. All the close of each account month the Excise Inspector shall prepare a statement in duplicate containing total figures of Tar and Khajur trees and revenue derived therefrom in that account month (columns 4, 6 and 8 of register C.L. 20) and submit both copies to the Collector's office. The District Officer will cause these figures to be checked by the Excise clerk against the statements submitted by the Tahsildar under paragraph 528 above. After checking, the District Excise Officer will retain one copy of the statement submitted by the Excise Inspector for record in his office and return the other copy to the Excise Inspector after endorsing on it that it has been checked and found to agree with the figures submitted by the Tahsildar. The Excise Inspector shall then forward this copy to the Assistant Excise Commissioner who will again verify the figures at his inspection of Collector's office. The Excise clerk shall also maintain a register in manuscript showing the number of Tar and Khajur trees and the revenue derived therefrom in respect of each circle and the receipted applications will also be sent by the Excise Inspector of each circle to the Collector's office at the end of the month for cross-checkings with the entries made in this register and the siahas by the Excise clerk who will then append a certificate in the register to the effect that he has checked the receipted applications received from the Excise Inspector with the original siahas and found them correct.

(ii)      The Excise Inspector shall prepare the tapper's permit in duplicate in Form C.L. 16 and make over one part to the vendor, nothing on both copies the names of the subordinate deputed for the purpose of marking the trees.

(iii)     No subsequent alterations in the number and descriptions of the trees, or in the amounts deposited or the name of the applicant shall be made in the receipted applications or permit except under an order of the District Excise Officer or of the Collector. This order will be passed to the counterfoil of the application or permit. The Excise Inspector may, however, alter the names of the tappers, on the application of the vendors or owners of trees, without the sanction of the Collector or the District Excise Officer.

Rule - 86. Marking of trees.

The permit-holder shall point out to the marking officer, when required, the trees which are to be tapped. The mode of marking of trees shall be prescribed by the Excise Commissioner. No tari or sendhi shall be drawn from any tree, nor shall any pot be attached to any tree, until it shall have been marked by the department. The permit-holder and the tappers shall be responsible for the maintenance of the marks so put on the trees and shall not efface or attempt to efface them.

Rule - 87. Currency of tapper's permit.

The tapper's permit shall be in force from October 1 or any subsequent date to September 30 immediately following. In no case shall tari or sendhi be drawn except during the currency of the permit.

Rule - 88. Commencement of tapping process.

Tapper's permits may be issued from September 1, but the preparation of spathes shall not be permitted before September 15 nor shall pots be attached to trees before the evening of September 30. In the case of Khajur trees the process of preparation may be allowed from September 15, but the incision required for the insertion of the drip leaves shall not be allowed before the evening of September 30.

Rule - 89. Night tapping.

No trees shall be tapped nor any fan or sendhi containing pot taken down from a tree between sunset and sunrise.

Rule - 90. Transport of tari and sendhi.

All tari or sendhi drawn shall, as soon as the pots containing the same are removed from the trees, be conveyed direct to the retail shop without delay.

Rule - 91. Transport pass.

The transport of tari or sendhi from the tree to the shop shall be covered by a pass in Form C.L. 16 to be obtained free of charge from the Excise Inspector. Separate passes will be required for transport from each village.

These passes will be current up to the end of September, subsequent changes in the names of carriers may be made on the application of the vendor by the Excise Inspector, who shall note the change on the counterfoil.

Rule - 92. Import of tari and sendhi.

The import of tari or sendhi into the area under this system from elsewhere is prohibited.

Rule - 93.

No tari shall be transported from a low tax area to a high tax area except with the written permission of the Collector and such conditions as are prescribed by him.

Rule - 94. Sale in transit.

No tari or sendhi drawn under the rules shall be sold or otherwise transferred except at the retail shop. Sales or transfers under the trees or on the way are prohibited.

Rule - 95. Adulteration of tari and sendhi.

Adulteration of tari or sendhi with any noxious or objectionable substance in the course of manufacture, transport, storage or vend is prohibited.

Rule - 96. Persons unfit for employment in tari and sendhi business.

The following persons shall not be employed on shops or as tappers or carriers :

(1)     previous convicts of a non-bailable offence;

(2)     persons previously found guilty of any serious breach of Excise rules or conditions;

(3)     excise defaulters and persons of unsatisfactory or suspicious character;

(4)     persons suffering from any contagious disease.

Rule - 97. Paging of permit and passes.

The tapper's permits and the carriers' passes will be bound up in books containing 100 forms serially paged.

Rule - 98. Sale by vendors to one another.

One licensed vendor may sell or transfer tari or sendhi to another in quantity exceeding 2 seers (1.86620 kilograms) under a transport pass (Form C.L. 16) to be obtained free of charge from the Excise Inspector.

Rule - 99. Issue of duplicate permit or pass.

If a tapper's permit or a carrier's pass is lost or destroyed, a duplicate may be issued on payment of a fee of Re. 1 into the sub-treasury to be credited to "8Excise Miscellaneous".

Rule - 100. Special staff and its duties.

A special staff consisting of one or more Excise Inspectors and number of supervisors and constables proportionate to the requirements of the area under system shall be provided by the Excise Commissioner with the approval of Government.

The duties of this staff shall be

(a)      to put distinctive marks on trees permitted to be tapped;

(b)      to prevent and detect illicit tapping;

(c)      to see that the rules and conditions are duly observed;

(d)      to ascertain the rent charged by owners of trees, selling price of each vendor and the average produce of trees in different localities;

(e)      other analogous duties imposed by the department.

Rule - 101. Patrol by the staff.

Each are under the system shall be divided into blocks and sub-blocks. Each block shall be patrolled by a supervisor and each sub-block by a constable. Each supervisor shall be required to keep a diary which the Inspector will check and scrutinize for time to time.

Rule - 102. Shop inspection register.

The Inspector shall enter his inspection notes in the shop inspection register in Form C.L. 18.

Rule - 103. Village inspecting register.

The supervisor shall maintain a village inspecting register in Form C.L. 19, under the supervision and direction of the Inspector, who shall check and sign it once a fortnight. The Excise Inspector shall also keep a copy of this register with him to facilitate his checking of the trees marked on the spot when he and the supervisor are touring in different directions.

Rule - 104. Responsibility of the Excise Inspector.

The Excise Inspector shall be personally responsible for the proper marking of trees and for preventing illicit tapping he shall see that supervisors and constables do not harass the vendors, tappers or carriers unnecessarily.

Rule - 105. Verification, etc. of trees by the special staff.

After the commencement of each tapping season, the Excise Inspector shall verify the fact that only the trees entered in the list have been tapped. He shall submit the result of his inquiry to the District Excise Officer, returning at the same time his copy of the vendor's application. The Sadar Excise Ahalmad will verify the credit of the tree-tax from his accounts and report the fact of his having done so.

Rule - 106. Verification of trees by district staff.

Members of the district staff should, as opportunity offers, call for the copy of the application returned to the vendor under paragraph 528 and ascertain whether tapping has been confined to the trees shown therein.

Rule - 107.

Village register to be up-to-date.Soon after the return of tari constable from tree-marking to head-quarters treasury receipt or receipts in Form C.L. 15 or C.L. 15-A under which marking has been done will be made over to the tari Supervisor, who will write "received on the date.......................,"

sign on each treasury receipt and make entries from the receipt or receipts in his village register, C.L. 19 returning the same to the Excise Inspector after making below his first endorsement a further endorsement "Copied and forwarded on date ..........................," and sign it. The Excise Inspector will see that the supervisor does not unnecessarily hold up a treasury receipt and that he does not make more than the requisite time to copy it. The supervisor will mention every treasury receipt received from and submitted the Excise Inspector in his appropriate diaries. This is meant to keep the supervisor's village register up-to-date, as the procedure next herein following cannot be followed and its result cannot be verified correct unless the village register is brought up-to-date as early as practicable.

Rule - 108. Checking of trees by supervisor.

When checking trees the supervisor will initial and date the number of a tree which he has checked in his village register but he will not tick or initial or date any number which has already once been initialled and dated. In his daily diaries he will mention the serial number of trees checked by him on a date for the first time in a tari year under head IV and the serial number checked on any other occasion than the first under head V. He will also give the total number of trees checked, under heads IV and V.

Rule - 109. Fortnightly statement

On receipt of the fortnightly statement hereinafter prescribed and filled in by the Supervisor from column 1 to column 7, the Excise Inspector will before sending it to the Assistant Excise Commissioner, compare its figures with the supervisor's village register, and sign the serial number of the trees in the village register checked by the Supervisor during the fortnight for which the statement has been prepared. He will at the same time give figures from his own village register and diaries in columns 8 and 9 and sign the certificate at the foot of the statement.

Rule - 110.

A fortnightly statement in Form C.L. 17 shall be submitted by all Tree-Tax Excise Inspectors to the Assistant Excise Commissioner.