THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
4 Poush, 1940(S)
Ranchi, Tuesday, 25th December, 2018
EXCISE AND PROHIBITION DEPARTMENT
-----------------
NOTIFICATION
24th December, 2018
No. :- 01/Niti-22/2017- 2141-- In exercise of the powers conferred by
section 89
of Jharkhand Excise Act, 1915, the Government of Jharkhand makes the
following rules :-
Jharkhand Excise (Country Liquor Manufacturing, Bottling and Storage)
Rules, 2018
1.
Short title and commencement - 1) These rules may be called the
Jharkhand Excise (Country Liquor Manufacturing, Bottling and
Storage) Rules, 2018.
(2)
It extends to the whole of State of Jharkhand.
(3)
They shall come into force from the date of publication in the
official gazette.
2.
Definitions - (1) In these rules, unless there is anything repugnant in the
subject or context, -
a)
"Act" means the Jharkhand Excise Act, 1915;
b)
"Board" means the Board of Revenue.
c)
"Country Liquor" means the liquor define in rule (I) (3) (a) (b) (c)
No. 1149
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(d)
of the rules framed by Government notification no 470/F dated
15.01.1919 under Jharkhand Excise Act, 1915.
d)
"London Proof (L.P)" or "Proof" means the strength of proof as
ascertained by means of Sykes, Hydrometer and Denotes that liquor
which at the temperature of 510 Fahrenheit weigh exactly 12/13th part of
an equal measure of the distilled water;
e)
% Volume by volume (% V/v) means alcoholic strength by volume
which is the ratio, expressed as a percentage, of the volume of alcohol
present in a product to the total volume of the product at a temperature
of 20 degree Celsius;
f) Alcoholic litre means the volume of alcohol in litre present in a given volume of
liquor when the strength of the liquor is expressed in percentage, volume/volume
(v/v%);
g) "Country Liquor manufactory" means "country liquor bottling plant" which is a
licensed premises where country liquor is manufactured and stored and from
where country liquor may be supplied by wholesale;
i)
"Corporation" means Jharkhand State Beverages Corporation Ltd.
as set up by the State Government by Excise and Prohibition
Department Notification No. 1992 dated 11.10.2010.
j)
"duty" means "Excise Duty" or "Countervailing Duty" as defined
in
clause( 6a )of section 2 (of the Act);
[Explanation- Excise duty means and includes Excise duty and any other
Additional Duty imposed under Section 27 and Section 28 of the Act.]
k) "duty paid country liquor means country liquor on which-
(i) the Excise Duty or Countervailing Duty under the Act as been paid;
l) "duty paid country liquor warehouse" means a place licensed for the storage of
country liquor on payment of duty and includes duty paid go down in country
liquor manufactory;
m) "License" means the license granted under these rules;
n) "Licensing year" means the period from the first day of April of any calendar
year to the thirty first day of March of the following year or a part thereof;
o) "Plant" means a plant where country liquor is manufactured and bottled;
p) "State Government" means the Government of Jharkhand in the Department of
Excise and Prohibition;
q) "Bottling line" means any system consisting of all or a subset of the following
processes- cleaning, washing, rinsing, filling, sealing, labeling and packaging
etc. of bottles leading to bottling of country liquor as prescribed under these
rules;
r) "Prescribed" means prescribed by these rules;
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s)
"Unit" means either a capsuled or labeled bottle containing country
liquor or a sealed or labeled bottle containing country liquor.
t)
"Hologram" means a photographic image designed and approved by the
State Government, from time to time, in different forms for the purpose
of its affixture to the sealed bottles of different sizes containing country
liquor, and this should be printed and supplied under the general
supervision and control of the State Government;
u)
"Area of supply" means the whole State of Jharkhand. Any license
granted under these rules can supply country liquor in the whole State
of Jharkhand subject to any direction issued by the Department of
Excise and Prohibition.
v)
"Excise Adhesive Label" means paper or paper-polyester mixed
adhesive label to be pasted on the bottle according to the policies of the
State Government.
w)
"Extra Neutral Alcohol" means spirit which has been made in India
from materials such as gur, molasses and different kind of grains,
flowers and fruits, which is in accordance with specifications and
requirements mentioned in, "Food Safety and Standard (Alcoholic
Beverages) Regulation, 2018"
x)
"Account Register" means a account book of Government Revenue,
deposited in advance for proper and smooth working of the
manufacturing units.
y)
"Excise Officer-in-Charge" means Officer of the Excise Department not
below of the rank of Excise Sub Inspector for monitoring and
supervision of manufacturing and bottling activity within the licensed
premises and act as a watch dog of government revenue.
(2)
The words and expressions used and not defined in these rules, but
defined in the act, and rules made under it, shall have the same meaning as
respectively assigned to them in the act or rules, notifications or orders issued
under the Act. In case of any doubt regarding meaning of words, the
interpretation will be made by Excise Commissioner and it shall be final.
3.
Licensing Authority - The Collector shall be the Licensing Authority
and shall sign the license. The licenses under this rule can be issued to applicant
by Collector only after the Commissioner of Excise has sanctioned a license in
favour of the applicant.
4.
Non-refundable application fee for application - A non-refundable
application fee for application amounting to rupees five lakhs is to be paid online
though appropriate e-challan by the applicant along with the application for
license as prescribed.
5.
Particulars to be accompanied with an application for license - (1)
Any person desirous of having a license to set up a plant in
Jharkhand shall apply in writing, affixing appropriate court fee
stamp to the Excise Commissioner, giving the following particulars
and documents :-
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(i)
name and address of the person applying;
(ii)
purpose for which the plant proposed to be opened, specifying in
detail the nature of business;
(iii) name of the place in which, the site on which and the building in
which the plant is to be set up;
(iv)
proof of financial capacity of the applicant ,
(v)
Income Tax, Sales Tax/VAT and Professional Tax Clearance
Certificate, as the Case may be;
(vi)
Original challan showing the payment of the application fee;
(vii) copy of the document showing the applicant's right, title and
interest on the proposed site or the area.
(2)
If the applicant is a firm, company or corporation, it shall submit the
following particulars and documents in addition to the particulars and
documents submitted under sub-rule(1) :-
(A)
in case of partnership firm:
(i)
two copies of the partnership deed, if any;
(ii)
a copy of the registration certificate duly notarized by a Notary or
attested by a gazetted officer showing the registration of the
Partnership Deed. If the deed is in the process of being registered,
proof of filling the required papers need to be furnished;
(iii)
complete bio-data of partners including names and addresses;
(iv)
statement of net worth of partners duly certified by a Chartered
Accountant;
(v)
a photocopy of the PAN Card of all the partners, duly attested by a
gazetted officer;
(vi)
bank particulars of partners;
(vii) copies of Income Tax Returns for the last three years along with
acknowledgement certificates of each partner;
(viii) any other particulars, which Excise Commissioner from time to
time can demand by written order.
(ix)
the name and complete bio-data of the partner who shall be
authorized to deal with the Excise Department.
(B)
In case of company:
(i)
two copies each of "certificate of incorporation" issued by the
Registrar of Companies and "Memorandum of Articles of
Association";
(ii)
a copy of the latest audited (last three years) financial statements
such as the Balance Sheet and the Profit & Loss Accounts;
(iii)
Form No.-18 for the location of the registered office;
(iv)
Form No.-29/32 for particulars of Directors;
(v)
proof of filing the documents with the Registrar of Companies;
(vi)
particulars of bank account of the company as well as the
individual Directors;
(vii) a photocopy of the PAN Card of the company as well as those of
the individual Directors duly attested;
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(viii) copies of Income Tax Returns filed by the Company for the last
three years along with acknowledgement of the Income Tax
Returns as well as those for the individual Directors;
(ix)
a copy of the Board's resolution, if any, relevant to the application;
(x)
a copy of the Board's resolution stating the name and complete
bio-data of the person who is authorized to deal with Excise
Department.
(xi)
any other particulars, which Excise Commissioner from time to
time can demand by written order.
6.
Condition of application - (1) On receipt of the application referred to
in rule 5, the Excise Commissioner shall examine it and if he is satisfied with
the application, he will forward it to Member Board of Revenue for his
approval over the project. After getting the approval of Member Board of
Revenue, the Excise Commissioner may issue Letter of Intent, for six months.
The letter of intent issued by the Commissioner shall not confer any
right or privilege for grant of license and is liable to be revoked or withdrawn
by the Department at any time without giving any notice to the holder if the
Commissioner so desires. No compensation for damage or loss shall be
payable when a letter of intent is rejected, revoked or withdrawn by the
Commissioner.
(2)
After issuing of the Letter of intent, the Commissioner shall ask
the applicant to deposit earnest money of rupees five lakhs to the Collector of
the district where the applicant wants to establish a country liquor
manufacturing unit within seven days of issue of letter of intent by means of
demand draft.
(3)
The applicant will complete the construction of the country liquor
manufacturing unit within the period of six months from issuance of the letter
of intent.
(4)
The applicant shall be required to submit the application for
license to the Collector within a period of six months from the date of receipt
of the Letter of Intent failing which the Letter of Intent shall stand cancelled
and the Earnest Money deposited shall stand forfeited to the State Government,
unless the time period of six months for applying for a license is extended by
the Excise Commissioner on reasonable grounds. The application for obtaining
license shall be accompanied with the following particulars and documents :-
(i)
Name and address of the applicant;
(ii)
Purpose for which the plant is proposed to be opened;
(iii)
Site along with site plan on which the proposed bottling plant is
set up;
(iv)
Number and description of stills, vats and other permanent
apparatus, which the applicant has installed and the size and
capacity thereof;
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(v)
Tentative date of commencing production of the plant;
(vi)
four copies of the plan of the building which the applicant intends
to use for his plant and a layout plan showing the position of stills,
vats, other permanent apparatus along with a list of store-rooms,
warehouses connected therewith;
(vii) Project report, cost-benefit analysis, estimated production;
(viii) Estimated quantity of ENA (spirit) or other raw materials required
to be imported from other states;
(ix)
Income Tax, Sales Tax and Professional Tax Clearance
Certificate, as the Case may be;
(x)
A copy of Fire Safety Certificate or No-Objection Certificate in
this regard from the appropriate authority;
(xi) any other particulars, which Excise Commissioner from time to
time can demand by written order.
(5)
When the applicant is a firm, company or corporation, it shall
submit the above particulars and documents in addition to the particulars and
documents referred to in sub-rule (2) of rule 5.
7.
Procedure for the grant of license - (1) On receipt of the application
under sub-rule(3) of rule 6, the Collector shall examine the suitability of
the site
and the buildings on which the plant is set up and verify the correctness of the
particulars and documents enclosed along with the application.
(2) The Collector shall, after examination and verification under sub-
rule(1), forward the application with his opinion to the Excise Commissioner.
(3) The Excise Commissioner may require the applicant to make
addition /alteration to the building, vats or other permanent apparatus within
such time as may be fixed by him.
(4) The Excise Commissioner shall approve the plan of the plant with
such modifications, as may be necessary, and sanction the license and ask the
Collector to grant license to the Applicant in Jharkhand Excise C.L. Form No.-
1, Jharkhand Excise C.L. Form No.-2 and Jharkhand Excise C.L Form No.-3
(appended to these rules). The license so granted shall be valid till the expiry of
the licensing year in which the license is granted.
8.
Addition or alteration to buildings, still etc. requires previous
sanction -
(1) no addition or alteration to building or other permanent apparatus as
shown in the plans of the plant approved by the Excise Commissioner shall be
made without the previous sanction of the Excise Commissioner.
(2) When any addition or alteration to the plan of the plant approved by
the Excise Commissioner is required to be made the licensee shall submit to
the Excise Commissioner, through the Collector, a revised copy of the plan of
the plant with a certificate from the Excise Officer-in-Charge of the plant as to
its correctness.
(3) The Excise Commissioner may, if he thinks it necessary, approve the
revised plan submitted under sub-rule (2).
9.
Excise Commissioner may verify description and plans at any time -
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(1) The Excise Commissioner may verify at any time the description and
plans approved under rule 7 or rule 8 and if the finds any deviation from the
approved plans, he may require the licensee to submit revised plan for
approval.
(2) The Excise Commissioner may depute any officer for verification, as
mentioned in sub-rule (1) and such officer shall be allowed full access to the
premises. The manufacturer shall be bound to carry out any rectification as per
direction of Commissioner within a reasonable time fixed by the
Commissioner.
10.
Initial License fee/registration fee - The manufacturer shall deposit a
registration fee of Rs. 15 (fifteen) lakhs and license fee of Rs. 10 (ten)
thousand for initial grant of license. Before the license to work the manufactory
is granted by the Collector, the manufacturer shall deposit a security of Rs.
5,00,000/- (Five Lakh Rupees) for the due observance of the conditions of the
license. On granting of such license by the Collector, the Earnest Money
deposited under sub-rule (2) of rule 6 shall stand converted to security deposit.
11.
Grant of licenses by its renewal for the next licensing year - (1) the
next period of license shall not exceed a period of one year and will ordinarily
be for period of one year unless otherwise specifically directed by the Excise
Commissioner for reasons recorded in writing.
(2)
The Collector may, subject to the approval of the Excise
Commissioner, renew licenses for the next period of settlement of the
following description :-
(a)
licenses for the bottling of country liquor (C.L. Form No. I);
(b)
license for the sale, by wholesale of country liquor (C.L. Form No.
II);
(c)
license to establish a private warehouse for the deposit and storage
of ENA on payment of duty for the manufacture of country liquor
(C.L. Form No. III).
(3)
The applications for the renewal of licenses for the next period of
settlement are to be made in the following manner :-
(a)
all applications for renewal of licenses for the next period of
settlement are to be made in plain paper to the Excise
Commissioner through the Excise Officer-in-Charge of the plant;
(b)
the following documents are to be submitted by the licensee along
with the application for the annual renewal of license -
i.
a copy of Fire License or No-Objection Certificate from the
appropriate authority;
ii.
copies of Income Tax, Sales Tax and Professional Tax
Clearance Certificate, as may be applicable;
iii.
a certificate from the Excise Officer-in-Charge of the plant
confirming that the provisions of rule 8 have been duly
followed; and
iv.
a statement showing the dues payable to the State
Government in respect of the licenses along with an
affidavit pertaining to previous year, sworn in before an
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Executive Magistrate that all others shall be paid on
demand;
(c)
if the manufacturer is a firm or a company or a corporation, the
following documents along with the particulars and documents
under clause (b) shall be submitted -
i.
name and address of the Director;
ii.
name of the authorized signatories; and
iii.
a copy or certificate of incorporation issued by Registrar of
Companies.
12.
Annual License Fee for grant of license by renewal for the next
licensing year - (1) An annual license fee for grant of license by renewal for
the next period of settlement, Rs. 10,000/- (Ten Thousand Rupees) along with
registration renewal fee worth Rs. 10 (ten) lakhs shall be deposited by last
working day of February of every calendar year for consideration of the
application for renewal of license for the next period of settlement.
(2)
In case a person, who applies for renewal of licenses for the next
period of settlement after the expiry of the license, the Collector may, at his
discretion, renew the licenses to the previous holder of the licenses for the next
period of settlement, if such person deposits a fee of Rs. 1,00,000/- (Rupees
One lakh) only as fine along with a late fee of Rs. 500/- (Rupees five hundred)
only per diem counted form the date following the date of expiry of the
licenses.
13.
Establishment and their fees - The Collector shall employ such officers
and establishment as the Excise Commissioner may direct. The salary
including bonus and other allowances, if any, for the employment of such
officers and establishment shall be borne by the licensee, who shall pay the
same to the State Government in the following manner :-
(a)
in advance a cash equivalent to the estimated cost for three months
or as the Excise Commissioner may fix; and
(b)
monthly in cash equivalent to the monthly cost or as the Excise
Commissioner may fix, within seven days after the expiry of the
month to which the payment relates.
Note :- In computing the cost, the average of the pay including the special pay,
if any of the officers and establishment, the contribution towards the leave
salary, pension and the compensatory allowance shall be taken into account.
14.
Quarters of establishment - The manufacturer shall provide suitable
quarters to the satisfaction of the Excise Commissioner for the Excise Officer-
in-Charge and other establishment in proximity to the plant and shall keep the
quarters and the appurtenances thereto in proper condition.
15.
Office furniture - The manufacturer shall provide such office furniture
as may be required for the use of the Excise Officer-in-Charge within the plant.
16.
Notice of Commencement and cessation of work - Every proprietor or
manager of a licensed plant shall give at least fifteen days' notice in writing to
the Collector of the date on which he proposes to commence the work of the
plant and at least one month's notice before he desires to cease the work of it.
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17.
Power to withdraw the establishment - In case a manufacturer desires
to cease the production of the plant for a period exceeding one month, he shall
intimate the same in writing and request to withdraw the establishment to the
Excise Commissioner. The Excise Commissioner shall withdraw the
establishment stationed at the plant and prohibit further production of the
country liquor in the plant until the manufacturer has given him a fifteen days'
notice in writing of the date on which he proposes to recommence the
production of country liquor in the plant.
18.
Fastenings for lock - The manufacturer shall provide and maintain
suitable and secure fastenings, wherever the Excise Commissioner may deem
necessary, to all vats and other receptacles, store-rooms, pipes etc. to the
satisfaction of the Excise Commissioner for the attachment of locks. The keys
of all such locks shall be retained by the Officer-in-Charge. The manufacturer
shall also attach his locks to all rooms used for the manufacture or storage of
liquor and he shall be bound to remove such locks when required by the
Officer-in-Charge.
19.
Setting up of suitable equipments for tracking-tracing and
monitoring - The licensee is bound to setup all kind of tracking-tracing, IP
based CCTV, automatic strength reader and monitoring devices in the
manufacturing unit as prescribed by the Excise Commissioner and others.
20.
Conditions of Vats and Receivers - (1) Vats and receivers in the plant
shall be so placed that contents of them may be gauged or measured accurately.
A certified flow meter shall be fixed to all vats, so that, correct measures of
liquid can be ascertained.
(2) Vats and receivers referred to in sub-rule (1) shall be fitted with
proper dipping rods, so adjusted to the fixed dipping places that the contents
thereof, at fifth of a centimeter of depth, may be ascertainable.
(3) No vessel shall be used as a store-vat until it has been gauged and the
gauging shall be checked by such officer as the Collector may appoint.
21.
Quality - (1) The manufacturer shall ensure use of transparent bottles of
such colours which the Excise Commissioner may direct. The manufacturer
shall also ensure proper cleaning, washing, rinsing, sealing, labeling and
packaging of bottles to the satisfaction of the Excise Commissioner:
Provided that the Excise Commissioner may require the country liquor
manufactory to strictly adhere to such standards of cleaning, washing, rinsing,
sealing, labeling and packaging, as may be directed by him from time to time.
(2) The Excise Commissioner may require any country liquor
manufactory to affix security holograms or excise adhesive labels or shrink
sleeves or any other distinguishing mark on the cap of the bottle or neck of the
bottle or on the label of the bottle or one or more combinations thereof or at
any portion of the body of the bottle, as may be directed by him from time to
time.
(3) The Polyethylene Terephthalate (PET) Bottles used for bottling of
country liquor shall be made from virgin -nontoxic 'A' Grade/Food Grade PET
Chips/Resins and these bottles shall be clean, free from pin holes, particles of
foreign matter and undispersed raw material. It should conform to specification
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for PET bottles as per IS 12252-1987 standard. Certificate to this effect shall
have to be furnished by the country liquor Manufacturers before using PET
bottles for bottling of country liquor.
The country liquor manufacturer can also use glass bottles for packing of
country liquor or spiced country liquor. The specification of Pet/Glass bottles
for bottling of liquor can be redefined keeping in mind the quality; strength and
hygiene of the country liquor/spiced country liquor.
(4) The materials used in manufacture, packaging and labeling of
country liquor should must be in accordance with specifications and
requirements mentioned in, "Food Safety and Standard (Packaging and
Labeling) Regulation, 2011" and "Food Safety and Standard (Alcoholic
Beverages) Regulation, 2018".
22.
Automatic/Semi Chain System - The manufacturer shall install
automatic/semi bottling lines in the country liquor manufactory to the
satisfaction of the Excise Commissioner. Initially if a manufacturer establishes
a semi automatic chain system, within three years of the commencement of
manufacturing unit, the manufacturer licensee will certainly establish a fully
automatic chain system for manufacturing of Country Liquor. After the three
years of commencement of this rule all new manufacturers will have to
establishes fully automatic plant.
The country liquor manufacturer shall bottle, store and supply bottled
country liquor of sizes and strengths as specified in these rules to the
satisfaction of the Excise Commissioner.
23.
Quality Control in the Country liquor bottling plant - Each country
liquor bottling plant shall ensure following measures with respect to quality
control during the manufacture of country liquor :-
(1) ENA (spirit) used in the manufacture of country liquor shall be
commensurate to the specification of such liquor prescribed by the FSSAI from
time to time and also be fit for human consumption. All possible measures for
good hygienic conditions shall be maintained by the country liquor bottling
plants.
(2)
No ingredient noxious to health shall be added or stored in the
country liquor bottling plant. The flavoring, essence or aromatic agents used
for compounding the liquor shall be fit for human consumption.
(3)
The Country liquor bottling plant shall have to establish its own
laboratory within the licensed premises; such laboratory shall be well equipped
and manned by qualified technical personnel as prescribed from time to time.
The expenditure incurred on it shall be borne by the plant. The Excise
Commissioner shall from time to time issue orders to declare the nature of
equipment and their specification necessary to set up such laboratory, and the
minimum required
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qualifications of the personnel to be employed to man the laboratory, The
country liquor bottling plant, shall nominate a person as in charge of this
laboratory in "Form 1 (CH)" annexed to these rules who on behalf of the
company shall sign the Test Report of Samples(s) and submit the same to the
Excise Officer-in-Charge.
(4)
The licensee of the country liquor bottling plant or any authorised
representative on behalf of the country liquor bottling plant shall draw two
samples of 600 ml. each of every batch after the processes of reduction,
blending etc. are completed and before the process of bottling is commenced
under the supervision of and in the presence of the Officer in charge of the
country liquor bottling plant and make over these two samples (batch wise) to
the Excise Officer-in-charge, who with proper invoice shall send one of the
these samples to the laboratory within the country liquor bottling plant for
testing and another sample shall be kept under his custody for six months from
the date of last bottling of such batch of country liquor. The sample bottles kept
under the custody of the Excise Officer-in-charge may be reprocessed with
intimation to the Collector; however no reprocessing fee will be chargeable in
this case.
(5)
The licensee or any authorised representative on behalf of the
licensee shall procure a certificate from the Excise Department Laboratory/
Chemist, Government of Jharkhand or a chemist or National Accreditation
Board for Testing and Calibration Laboratories (NABL) empanelled with
Excise Department to which Excise Commissioner may refer for test for each
brand to be manufactured in the country liquor bottling plant wherein said
Examiner shall standardise, as per FSSAI specification in this regard, the
ingredients and its parameters to be checked to ensure fitness of such brand for
human consumption and the Officer in Charge shall allow bottling of any batch
of country liquor when the chemical analysis or test report of such country
liquor shall conform to the standards mentioned by the concerned Examiner in
the certificate. The report shall be drawn in "Form II (CH)" annexed to these
rules and handed over to the Officer in charge, after proper attestation of the
person authorised in this regard, to keep as records of manufacturing of such
batch of country liquor in the country liquor bottling plant.
(6) (a) The Excise Commissioner may direct for taking of samples of
bottled country liquor at random from any country liquor bottling plant and the
Office-in-charge shall draw such samples in accordance with the directions
issued by the Excise Commissioner in this regard and send it to the
departmental laboratory or other authorised laboratory for chemical analysis or
test.
(b)
If country liquor present in VAT or bottled country liquor is,
found sub-standard or unfit for human consumption on chemical analysis or
test, it shall
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be rejected, and destroyed or disposed of in such manner as may be directed by
the Excise Commissioner in this regard.
(c)
The Excise Commissioner may direct a country liquor bottling
plant to get the samples, drawn as mentioned in sub-rule(4) above, tested from
any National Accreditation Board for Testing and Calibration Laboratories
(NABL), Accredited Laboratory or any Government Laboratory at its own
cost, in case the said country liquor bottling plant fails to provide adequate
facilities in its own laboratory or if any of the test reports furnished to the
officer in charge is proved to be fabricated to cause its own benefit.
24.
Marking and numbering of rooms and vessels - (1) The manufacturer
shall paint and number the outside wall of every room or place of his plant with
colour.
(2)
The manufacturer shall paint and number the vessels and utensils
of the plant in such manner as may be directed by the Excise Commissioner.
25.
Vessels for storage - No liquor shall be stored in a plant except in
cylindrical vessels, each vessel containing liquor shall bear a serial number
painted or engraved thereon, and the external part of each such vessel shall be
clearly visible.
26.
Dipping place or level not to be altered - The manufacturer shall not
alter or allow to be altered the dipping place or level of any vessel containing
liquor or use any other means to deceive and/or mislead the Office-in-Charge
taking the gauge of liquor in any vessel.
27.
Kind of spirit used for manufacturing country liquor - Extra Neutral
Alcohol (ENA) derived from gur, molasses, grains, flowers or fruits, as per
specifications of FSSAI will be used for manufacturing country liquor.
28. Kind of Country liquor to be manufactured - The licensee can
manufacture country liquor/Flavoured/Spiced Country Liquor of strength 750
under proof, 600 under proof & 400 under proof in the country liquor bottling
plant and can sale it to wholesaler or retailer as prescribed.
Colouring agents used for manufacturing of spiced country liquor should
be according to the rules framed under the prevention of food adulteration act,
1954, as amended from time to time.
Flavoring essence of orange, lemon, malta, plantian kerosa, cardamon
and rose which are certified by the chemical examiner as suitable for the
compounding of spiced country liquor and permissible under the rules framed
under prevention of food adulteration act, 1954 as amended and having ISI
"AG" certification can be used any other flavoring agent as approved by Excise
Commissioner can also be used for this purpose.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
13
29.
Import /transport of ENA to manufacture country liquor - The ENA
to manufacture country liquor can be imported/transported only after payment
of excise duty, additional excise duty or duty/fees in any other name as notified
by the Government, in the Government treasury as decided by the State
Government under the section 27 and 28 of Jharkhand Excise Act, 1915.
All movement of liquor shall be under permit/pass issued under
section 12 of Jharkhand Excise Act, 1915 after payment of all kind of excise
fees.
30.
Purchase of raw material apart from liquor - Details of all materials
used in bottling should be kept separately in a separate register so that it can be
verified by the Inspecting Officer/Excise Officer-in-charge.
31.
Permission for bringing ENA and using the same for bottling - (1)
No person shall bring ENA in plant except with a written permission to that
effect from the Excise Commissioner and under the cover of a permit/pass. The
licensee will apply for allotment of ENA from a particular distillery through
Excise Superintendent/Assistant Commissioner of Excise of the District where
bottling unit is situated. After getting the allotment of ENA from Excise
Commissioner, i.e. permission for import or transport of ENA, the licensee will
deposit the excise duty in the treasury of the district. Now collector will issue
permit/pass under section 12 of Jharkhand Excise Act, 1915.
(2)
The holder of a license for the bottling of country liquor shall pay
a fee at the rate of Rs. 0.50/- (Fifty Five Paise) per bulk litre of ENA or as
prescribed from time to time, imported into the plant from outside the State of
Jharkhand for its use to bottle country liquor within Jharkhand.
(3)
The country liquor manufacturer will maintain a account register
for payment of Government fees timely. The Collector shall issue direction for
maintaining the minimum amount of balance in the aforesaid account register
in order to ensure that fee may be debited from the said amount, leaving
sufficient balance as may be determined by him.
(4)
The holder of license of a country liquor bottling plant after
bottling of country liquor shall pay a fee of Rs. 0.20/- (Twenty Paise) per bottle
as fee for bottling on the quantity of liquor so bottled by adjustment to the
credit of the State Government in the same account register as mentioned in
sub rule (3) above.
32.
Working Hour - (1) No operations in a plant requiring the presence of
any officer of the State Government shall be made on Sundays and public
holidays under the Negotiable Instruments Act, 1881 (26 of 1881)
(2)
The manufacturer shall so arrange operations of his plant that
officers of the State Government shall not ordinarily be on duty for more than
eight hours on any working day.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
14
(3)
If the manufacturer requires any officer of the State Government
to be on duty at the plant on any Sunday or public holiday mentioned in sub-
rule
(1), or for more than eight hours on any working day mentioned in sub-rule(2),
he shall give in writing at least twenty four hours notice to this effect to the
Excise Officer-in-Charge of the plant, stating clearly the work to be done and
the approximate time the work is likely to continue. The ACE/SE (Assistant
Commissioner of Excise/Superintendent of Excise) of the district may allow it
in the interest of revenue.
Provided that no officer of the State Government shall be required to be
on duty in a plant on the following days, except under special circumstances
and with the approval of the Superintendent of Excise -
(i)
Republic Day;
(ii)
Independence Day;
(iii)
Mahatma Gandhi's Birthday;
(4)
An officer of the State Government can also work in a plant-
(a)
on Sunday or more than eight hours any working day mentioned
under sub-rule (3), or
(b)
on holiday mentioned under the proviso of sub-rule(3), shall be
entitled to overtime fee at such rate as may be fixed by the Excise
Commissioner and the amount payable as overtime fee shall be
recovered from the manufacturer by the State Government.
33.
Issue of country liquor only on payment of duty [and additional
duty]
(1)
No country liquor in labeled and capsuled bottled shall be issued from
the plant without payment of duty, additional duty or duty in any other
name as notified by the State Government from time to time form a
country liquor bottling plant for the wholesale or retail sale. The Excise
duty will be collected before import or transport of ENA for manufacture
of Country Liquor.
(2)
For the purpose of these rules, the additional duty or duty in any other
name on country liquor manufactured in Jharkhand, under section 27 and
section 28 shall be imposed by the State Government.
34. (1) The manufacturer shall keep daily accounts showing the following
particulars :-
(i)
quantity of country liquor manufactured;
(ii)
quantity of country liquor issued;
(iii)
quantity of country liquor remaining in store in each case, vat,
bottle or other receptacle.
(iv)
quantity of ENA received.
(v)
quantity of ENA issued for the purpose of manufacturing country
liquor.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
15
(vi)
quantity of ENA remaining in store in each vat.
(2)
The daily accounts referred in sub-rule (1) shall be opened at all
times to inspection by the Officer-in-Charge of the plant or other Officers
authorized by the Collector/Excise Commissioner.
(3)
The manufacturer license shall maintain a personal Ledger
Account in Accordance with the direction issued by the Commissioner from
time to time for the purpose of maintaining an account of Government revenue
deposited in advance.
35.
The bottling plant in which the operation of bottling of country liquor in
labeled and capsuled/sealed (Roll-on-Pilfer Proof) bottles are/will be
undertaken and the warehouses thereof shall operate in accordance with rules
relating to storage of country liquor.
36.
The use of fire or any naked lights of any descriptions in side any room
in which liquor is stored or measured is prohibited. Sealing must be done in the
office or verandah of the warehouse.
37.
The reduction of liquor of high strength to the lower strength or
strengths prescribed for issue shall be made according to rules framed by the
Competent Authority. The receptacle in which liquor in reduce by addition of
water must be empty before the operation is commenced. The wastage on
account of reduction must be calculated and noted, when the liquor is reduced.
38.
Samples of water used for reduction purpose should be sent to the
chemical examiner for examination twice a year unless ordered otherwise. The
cost of dispatch of the sample and also the prescribed fee for examination shall
be paid by the licensee.
39.
Water used for reduction of ENA - Water, purified by distillation or
demineralisation or any other process confirming to ISI specification no.
IS;1070-1960 for water, distill quality shall be used for reduction of ENA
(spirit) for manufacturing Country Liquor and Spiced Country Liquor.
40.
Procedure for issue of country liquor - (1) The wholesaler of country
liquor, shall submit to the licensee (a country liquor manufactory), a demand
for issue of country liquor or spiced country liquor. The Excise Commissioner
may allow the supply of country liquor directly to retailers from country liquor
manufactory.
(2)
The Excise Officer-in-Charge of the manufactory shall, after being
satisfied that the cost price etc. at the stipulated rate is deposited by
wholesaler/retailer, in cash or draft or pay order, allow issue of country liquor
from the manufactory. In case, if wholesaler is JSBCL, the country liquor
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
16
manufacturer will supply country liquor, as per the JSBCL purchase policy.
When the demand from a retailer is placed to a country liquor manufacturer or
wholesale licensee, they shall issue the country liquor under the cover of a
transport pass/permit to the retailer in Jharkhand Excise C.S From no.-6
(appended to these rules.)
(3)
The Excise Officer-in-Charge of the manufactory shall issue
transport pass/permit to the wholesale licensee/retailer, as the case may be, in
Jharkhand Excise C.S Form no.-5 (appended to these rules.)
41.
Label, batch number, maximum retail price and hologram - (1) The
licensee will comply with "Jharkhand Excise Label registration/renewal and
fixation of MRP Rules, 2014", amended from time to time.
(2)
Affixture of Hologram :- (1) The licensee of the country liquor
bottling plant shall affix, on every sealed and labeled bottle of country liquor, a
Hologram/EAL according to the provisions regarding Hologram/EAL. The
Hologram shall be affixed over the cap of the sealed bottle in such a way as to
make it impossible to remove the Hologram/EAL without damaging it, or to
remove the cap without damaging the Hologram/EAL. The Hologram/EAL
shall be affixed during the ordinary working hours of the manufactory. No
bottle containing country liquor shall be removed from the manufactory,
without a Hologram/EAL affixed to it. This mandatory provision regarding
affixing Hologram EAL, can be altered or changed or relaxed by Excise
Commissioner according to the prevalent situation or exigencies;
(2)
The Excise Officer in charge of the manufactory shall procure
Holograms/EAL from the agency appointed for this purpose by the State
Government. However, the licensee shall be required to pay the actual
procurement price of the Holograms/EAL to said agency.
(3)
The Excise Officer in charge of the manufactory shall issue only
such number of Holograms/EAL as are required for affixture on the bottles of
country liquor product every day;
(4)
The Excise Officer in charge of the manufactory shall maintain an
account of Holograms/EAL in such form as may be prescribed by the Excise
Commissioner from time to time;
(5)
No wastage would be allowed on account of lost and/or damaged
Holograms and the licensee would be required to pay a Hologram Wastage
Regulatory Fee of Rs. 1000/- for each lost and / or damaged Hologram to the
State Government.
Provided further that the licensee shall not be liable to pay Hologram
Wastage Regulatory Fee on Holograms damaged during the process of
affixture at a manufactory, if
a)
the Excise Officer in charge of the manufactory is satisfied that the
Holograms shown to be damaged was damaged, without any fault
of manufacturer or the damaged hologram cannot be affixed on
bottles
due to manufacturing defects and he records his satisfaction in
writing.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
17
(6)
The Excise Commissioner may, by order, prescribe the detailed
procedure of procurement, management of inventory and mode of affixation of
hologram to the sealed bottles of country liquor.
42.
The
strength,
pack
size
&
colour
of
bottles
of
Plain/Flavoured/Spiced
Country
Liquor
to
be
sold
by
wholesale/retail sale - It shall be according with the following table -
SI
Kind of Liquor
Strength of
Pack size of the
Colour of the
No.
the liquor
liquor
bottled for packing
1
Plain/Flavoured/Spi
ced
750 UP
600 ML, 300 ML
Transparent White
Country Liquor
& 200 ML
2
Plain/Flavoured/Spi
ced
600 UP
600 ML, 300 ML
Light Green
Country Liquor
& 200 ML
3
Plain/Flavoured/Spi
ced
400 UP
600 ML, 300 ML
Dark Brown
Country Liquor
& 200 ML
Explanation : Country liquor manufactured in labeled and capsuled
bottles shall be at prescribed strength by the Government. The strength shall be
subject to within a range of 0.1% V/v above or below such prescribed strength
as determined by the hydrometer after considering allowance for water
obscuration, if any.
43.
General provisions regarding sale of country liquor - (1) The country
liquor manufacturer may, after making payment of duty [and additional duty]
at the rates in force, sell the country liquor to retail/wholesale vendors of
country liquor or supplementary retail vendors of country liquor or to the
wholesale depots of country liquor on approval by the Collector with prior
permission of the Excise Commissioner.
(2)
The Officer-in-charge shall arrange issues under cover of a
transport pass and shall send, at the end of every month, a copy of the transport
pass to the concerned Superintendent of Excise as the case may be.
(3)
The sale of country liquor may be made from the country liquor
manufactories or wholesale depots established for the purpose to the retail
licensee from the stock of such liquor manufactured or received, as the case
may be.
(4)
The wholesale depot licensee shall cause issue of country liquor to
the retail licensee from the stock received and shall issue transport pass. The
books containing the blank transport passes in Jharkhand Excise C.S. Form No.
6 shall be authenticated by the concerned Superintendent of Excise prior to
their use.
(5)
One copy of such pass shall be sent to the concerned
Superintendent of Excise or the Collector of Excise, as the case may be at the
end of every month.
(6)
The retail vendor shall not sell country liquor/spiced country
liquor, except in measure of 600ml, 300ml or 200ml keeping the pilfer-proof
capsule/sell (ROPP) intact.
(7)
The wholesale/retail vendor may purchase such country liquor
from any of its manufacturers and sell the same through his shop as per the
provisions.
(8)
Every sale of country liquor by a holder of license for the retail
vend of country liquor shall be supported by a cash memorandum of the
voucher at a price declared by the retail vend of country liquor not exceeding
maximum retail price, which shall be preserved for two years after the period
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
18
covered by the license and shall be produced when called for by the Excise
Officer not below the rank of Sub-Inspector of Excise.
44.
Power to waive - The Member Board of Revenue after prior approval of
State Government shall have the right to waive any of the provisions of these
rules in the public interest, if such waver is recommended by the Excise
Department.
45.
Overriding power of rules - These rules shall have the effect
notwithstanding anything to the contrary in any other rules or orders relating to
the grant of licenses for the manufacture of labeled and capsuled (ROPP)
bottles of country liquor and sale by wholesale for the time being in force, and
all rules and orders shall be subject to these rules.
46.
The licensee will abide by all instructions issued by Excise
Commissioner, rules framed under Jharkhand Excise Act, 1915 or any order or
circular issued for properly carrying out the objective of this rule in the interest
of Government Revenue.
The licensee will also follow the instruction of Excise Commissioner for
compliance of any rule framed by the Central or State Government in this
regard.
47.
Power of Interpretation - In case of any doubt regarding meaning of
these rules, the power of interpreting rules is reserved to the Excise
Department subject to its approval from the State Government and the decision
of the department in this regard shall be final.
48.
Cancellation of License - Any act or omission that causes or violates
any of the provisions of these rules may lead to cancellation of the license and
shall also make the concerned person liable as per the provisions of the Excise
Act, 1915 and the rules and notifications made there under including these
rules. Provided that where specific penalty has not been provided, the Excise
Commissioner shall be the appropriate authority to order the same. And
provided further that the Excise Commissioner may order that instead of
cancellation of license the same shall be kept under suspension/abeyance for a
limited term as a penalty for any proven violation of the rules.
49.
Repeal - All rules corresponding to these rules in force immediately
before the commencement of these rules are hereby repealed in respect of
matters covered by these rules with effect from 31.03.2019.
Provided that any order previously made by or action taken under the
rules so repealed shall be deemed to have been made or taken under the
corresponding provisions of these Rules.
Annexure :
Form I (CH)
Form II (CH)
By the order of the Governor of Jharkhand,
Rahul Sharma,
Secretary to the Government.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
19
FORM I (CH)
[Form of Nomination of Person(s) in Charge of the laboratory - Refer rule 22(3)]
NOMINATION OF PERSON(S) BY A COMPANY
Being the proprietor or a signatory authorized by the board of directors
of the company or members of a firm, I do hereby give notice that the
following person(s) is/are nominated as the Person(s) in charge of the
laboratory within the country liquor manufactory ..............................................
and shall be
responsible and liable for maintaining the quality of the country liquor
produced in the bottling plant.
The person(s) shall take all such steps as may be necessary to maintain
the upkeep of the laboratory and shall be the signatory on behalf of the
company on the Chemical Analysis Report submitted in "Form II (CH)" to the
Officer in charge of the bottling plant.
Name, Address, Signature and Mobile no of the Person i/c of the laboratory
Name
Address
Signature
Mobile No.
A certified copy of the resolution of the board in case when the
manufacturer is a company/A certified copy of the declaration of the members
in case the manufacturer is a firm or LLP/A certified copy of authorisation in
case the manufacturing license is operating as a proprietorship business,
regarding the
authorised signatory, dated ................. is enclosed.
Authorized signatory of the
company/Firm/Proprietor
For ..........................................
(Name of the establishment)
Place : .......................
Date : ........................
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
20
FORM II (CH)
CHEMICAL ANALYSIS REPORT
Report No. ................................
Date :
Certified that I .......................................... (name) duly appointed by
........................................... (name of the Country liquor bottling plant) as
in
charge of the laboratory of this bottling plant have received from the Officer in
Charge a sample of ...................................... bearing Serial No. ........................
e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
of Batch No..........................
The sample is in a condition fit for analysis and has been analysed on
...............
......... (give date of starting and completion of analysis) and the result of
its analysis is given below.
1 Sample Description (What it contains)
2 Sample Batch no.
3 Physical Appearance of sample/container
4 Label declaration
5 Description of ingredients and its percentage
in the sample as per standards mentioned by
the Chemical Examiner, Government of
Jharkhand [Ref Rule
23(5)]
6 Report (sample wise)
a) Strength of the sample
b) Obscuration of the sample
7 State in clear terms whether the sample
conforms to the standards mentioned by the
Chemical
Examiner,
Government
of
Jharkhand
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
21
Analysis Report on testing of the sample
On the basis of this Analysis Report above I am to certify that the batch of
this sample is now fit for bottling and issue of the same after bottling.
Signed this ...................
day of
..................
..................................
Signature
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
22
s
Jharkhand Excise C.L.
Jharkhand Excise C.L.
Form No. 1
Form No. 1
License for the bottling of Country Liquor
[See rule 7(8)]
or Spiced Country Liquor
License for the bottling of Country Liquor or Spiced
Country Liquor
Name of District
...............................
District ..................................................................
......................................................
.....
.........................................................................
.......
No. of license in Register no.
No. of License in Register
No.
......................................................
....
.........................................................................
.......
Name of Licensee
Name of Licensee
......................................................
Locality where bottling is to
be
................................................................................
carried on
Locality where bottling is to be carried on......
Licensee
................................................................................
......................................................
.....
.........................................................................
.......
......................................................
.....
Sri/Smt/M/s. ..........................................................
......................................................
.....
...................................
resident of
.........................
.
Current from
.....................................
..................................................................
holding
to
License in Form No......................
No.
............
for
......................................................
.
the sale by wholesale of Country Liquor is
hereby
Date of license
authorized by the undersigned, being
the
......................................................
.....
Collector of
......................
to bottle
Country
Amount of fee paid in advance
Rs.
Liquor out of ENA, whether imported or
......................................................
.....
manufactured in the State on which fee has
been
......................................................
.....
paid at prescribed rate from ........................
to the
......................................................
.....
31st March,
..........................................
......................................................
.....
The installed capacity of the country
liquor
......................................................
.....
bottling plant shall be ..................
bottles per
day.
(in figures and words)
Received the license of which
this is
It is required of the holder of the license as a
the counterfoil
condition of its remaining in force that he
duly
and faithfully perform and abide by the
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
23
following
conditions and by the provisions of the
Jharkhand
Excise Act, 1915, and by all notification
and
rules notified, from time to time, be published
or
made there under, so far as they are
applicable to
the license -
I. That he/they carries on/carry on business of
bottling only at the premises named herein, of
which a plan has been filed in the office of
the
Collector.
II. That he/they makes/make no alteration in
the said premises without the previous
sanction of the Collector in writing and that
all such alterations be shown in the plan
filed in the Collector's Office.
III. That he/they places/place marks or
numbers in oil colour corresponding to those
in the plan on some part of the vats, door or
their conspicuous
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
24
place in each room.
IV. That he/they uses/use no bottle having a
less capacity than that approved by the
Government and that on a system submitted
for approval to, and approved by the Excise
Commissioner, he/they securely seals/seal
(ROPP) capsule and label every bottle in
such a manner that the bottle cannot be
opened without tampering the seal of the
bottle.
V. That he/they maintains/maintain a regular
and accurate account of his/their operations
in such form as the Excise Commissioner
may, from time to time prescribe; that
he/they enters/enter therein such particulars
as the Excise Commissioner may, from time
to time, direct as soon as the transactions for
each day have been closed; that he/they
keeps/keep the said account book for 12
months after it has been taken out of use and
that he/they allows/allow any Excise Officer
of or above the rank of Sub-Inspector to
inspect the same at all reasonable hours.
VI. That he/they allows/allow any Excise
Officer of or above the rank of Sub-
Inspector, he/they assists/assist such officer
by a sufficient number of servants in taking
account of his stock.
VII. That he/they allows/allow any Excise
Officer of or above the rank of Sub-
Inspector to enter into and remain upon the
licensed premises so long as may be
necessary for the purpose execution of
his/their duties and that he/they does not/do
not obstruct any such officer in the
performance of such duties.
VIII. That he/they keeps proper hygiene at
the bottling premises.
IX.
That
licensee
abide
by
all
the
rules/order/
circular
notified
under
Jharkhand Excise Act and also all the orders
and
instructions
issued
by
Excise
Commissioner.
Note : Infraction of any of the above
conditions or of any of the provisions of the
Jharkhand Excise Act, 1915, or of any of the
notifications
published
of
rules
made
thereunder, so far as they are applicable to
this license, shall subject the holder of this
license and to all or any of the penalties
prescribed by law for this time being in
force.
Collector of ..........................................
Collecto
r
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
25
JHARKHAND EXCISE C.L. FORM NO. 2
License for the sale by wholesale of Country Liquor or Spiced Country
Liquor
The Counterpart agreement of this license is to be signed by the licensee and to
be filed in the Office of the Collector.
................................................................ grantee of a license for supply of
capsuled and labelled Country Liquor bottles under section 90 if the Jharkhand
Excise Act, 1915, as subsequently amended is hereby authorized by the
undersigned .......................................... to sell by wholesale capsuled and
labelled Country Liquor in Jharkhand for the period from .................. to
............... It
is required of the holder of this license - (hereinafter called the "Licensee") - as
a condition of the same remaining in force that the Licensee duly and faithfully
perform and abide by the following conditions :-
1.
That the Licensee shall be bound by the provisions of the Jharkhand
Excise Act, 1915, as subsequently amended and by all rules for the
management of warehouses or for issue of liquor there from which may
be prescribed under the said Act, from time to time, and by all special
orders which may be issued by the Excise Commissioner regarding any
particular warehouse and shall cause all persons employed by the
licensee to obey all such rules and orders.
2.
That unless the Excise Commissioner directs otherwise, no liquor shall
be sold under this license elsewhere than at the licensed warehouses and
retail licenses.
The Licensee shall be allowed by the Excise Commissioner to
establish a warehouse for storage of ENA for manufacture of Country
Liquor and sale by wholesale to the retail vendors or to another licensee
for the sale by wholesale bottled Country Liquor.
3.
That the liquor sold under this license shall be Country Liquor and or
spiced country liquor/or bottled Country Liquor of good quality. If it is
found to be of inferior quality or otherwise unsuitable for issue, the
office-in-charge of the warehouse shall stop its issue pending the orders
of the Excise Commissioner and it may, after analysis, be rejected or
destroyed or otherwise dealt with under the orders of the Excise
Commissioner and duty leviable on such liquor shall be realized from the
Licensee cannot be refunded.
4.
That the liquor kept at the said warehouse for sale under this license
shall be subject to periodical analysis by or under the orders of the
Collector or the Excise Commissioner and that the Licensee shall be
bound to take steps to remedy any defects in the quality thereof which
the Collector or
the Excise Commissioner may consider materials, and such decision of
the Collector or Excise Commissioner in writing shall be final and
conclusive.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
26
5.
That the maximum retail price to be charged for capsuled and labelled
Country Liquor sold under this license shall be fixed by the Excise
Commissioner as per the existing rules..
6.
The liquor sold at the said warehouse shall be liquor manufactured in the
bottling plant of the Licensee and/or liquor obtained from any other
distillery situated in the State and/or obtained from any other source as
approved by the Excise Commissioner in writing and shall be of such
strength or strengths only and in such units relating to measure as may
be fixed from time to time by special or general order of the State
Government.
7.
That sales of country liquor and/or Spiced Country Liquor under this
license shall be made only to another wholesale licensee of the same
and/or to persons (hereinafter called licensed vendors), producing passes
in the prescribed form authorizing the sale to them of country liquor
and/or Spiced Country Liquor and only of the description or descriptions
of liquor mentioned in such passes and of no greater quantity mentioned
therein.
8.
That the Licensee shall be bound to supply to the licensed vendors by
way of sale, at any warehouse at which the sale of liquor and/or bottled
Country Liquor under this license is for the time being permitted in the
quantity or quantities and description or descriptions mentioned in the
passes produced by them.
9.
That all such fittings or articles as are necessary or proper for, or
connected with, and suitable to the supply, storage, gauging, handling,
sale and issue of liquor under this license, including vats, tanks, pumps,
pipes, locks and vessels etc. for use in each warehouse, at which the sale
of liquor under this license is for the time being permitted, shall be
provided by the Licensee to the satisfaction of and as required by the
Excise Commissioner. Vats, tanks and casks in such warehouse for the
storage or issue of liquor must be of such manner as the Excise
Commissioner may from time to time direct. The Licensee shall also be
responsible for the conveyance of water to all such warehouses for
purposes of reduction and so far as may be necessary or proper regarding
which the orders in writing of the Collectors or the Excise Commissioner
shall be conclusive for the filtration and purification of such water before
its admixture with liquor, and the Licensee shall be bound to comply
with all written directions of the Collector or the Excise Commissioner
in those respects forthwith after receipt of such directions.
10.
That the Licensee shall keep regular and accurate accounts in each
warehouse in such form as may from time to time be prescribed by the
Excise Commissioner showing daily the quantity and strength of all
liquors received in, issued from and in-stock in the warehouse.
11.
That the licensee shall, when required by any Excise Officer not below
the rank of Sub-Inspector, assist such Officer by a sufficient number of
servants in taking accounts of his stock.
12.
That alterations in the rates of duty imposed under section 27 of the
Jharkhand Excise Act, 1915, as may subsequently be amended shall not
in any way affect the conditions of this license.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
27
13.
That on the expiration of the period of this license or of any renewal
thereof or earlier determination of the same or on account of cancellation
or suspension, the Licensee shall be bound to leave, if so ordered by the
Collector or the Excise Commissioner, in each warehouse at which
immediately before such determination the sale of liquor and/or bottled
Country Liquor under this license is permitted, a quantity of liquor
and/or bottled Country Liquor equal to the average quantity sold in
fourteen days at such warehouse during the preceding months of the year
in which such determination take place, provided that the quantity of the
liquor so left shall be paid by the succeeding licensee. The Licensee
shall, within ten days of the receipt of written notice from the Excise
Commissioner or the Collector, remove any quantity of liquor and/or
Country Liquor in any warehouse in excess of such quantity so to be left
as aforesaid on payment of full duty and in default of his so doing the
cost of any establishment which it may be necessary to employ at any of
the warehouse, may be recovered from him and in default of his payment
such costs within one month, the liquor shall be liable to forfeiture at the
discretion of the Excise Commissioner.
14.
That liquor intended for sale under this license at any of the warehouse
at which the sale of liquor hereunder is for the time being permitted,
shall be
conveyed to the warehouse for which the same is intended in sound and
water tight casks or approved metal vessels on which shall be painted in
oil of white colour in letters not less than 2.5 centimetres high the
number of the cask or vessel, its capacity to the nearest tenth of a litre
and the name of the distillery or warehouse from which it has been
issued. Marks other than those specified above shall be oblitreated.
It shall be transported only after payment of the duty at the rate
prescribed under section 27 of the Jharkhand Excise Act, 1915 as
subsequently amended at the sole risk and responsibility of the Licensee.
The Licensee shall be liable to pay duty on any deficiency in excess of
the limit for the time being prescribed by the rule under section 90 of the
Jharkhand Excise Act, 1915, as subsequently amended.
15.
That the Licensee shall be liable to pay duty at the rate leviable under
section 27 or 28 of the Jharkhand Excise Act, 1915 or modification
thereof for the time being in force on all liquor duly recorded to having
been brought into and stored in a warehouse and not accounted for, to
the satisfaction of the Excise Commissioner, in excess of a wastage
allowance, as may be prescribed in the rules for the time being in force.
16.
That as security for the fulfillment of these conditions, the Licensee shall
deposit with the Excise Commissioner or the Collector in respect of each
warehouse, at which the sale of liquor under this license is for the time
being permitted such amount as the Officer may direct.
17.
That it shall be lawful for the Excise Commissioner or the Collector to
deduct the following sums of money, namely, the sum, if any, payable
under section 27 of the Jharkhand Excise Act, 1915 or any modification
thereof for the time being in force, and the fee, if any, payable as per
law, from the sum deposited with him by the Licensee as security for the
due performances of the conditions of the Licensee and for this purpose
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
28
the Excise Commissioner or the Collector may sell all or any of the
Government
Promissory
Notes
deposited,
or
of
the
property
hypothecated.
18.
That any sum deducted by the Excise Commissioner or the Collector
under the powers herein contained from the amount deposited by the
Licensee as security for his due performance of the conditions of the
Licensee, shall be replenished within fifteen days from the date of
receipt of a notice from the Excise Commissioner or the Collector
informing the Licensee of such deduction having been made.
19.
That the cancellation of the license shall not be deemed to prevent the
prosecution of any person for any offence which may be committed
against the provisions of the Jharkhand Excise Act, 1915 or any
modification thereof for the time being in force or any other law for the
time being in force relating to the Excise Revenue.
20.
That without prejudice to the procedure prescribed for recovery of dues
by section 93 of the Jharkhand Excise Act, 1915, or any modification
thereof for the time being in force all sums due to Government from the
Licensee may be recovered from the amount of deposit made by the
Licensee or by sale of properties hypothecated to Government.
21.
Infraction of any of the conditions above specified will render this
license liable to cancellation and will entail the punishment provided
there for in the Jharkhand Excise Act, 1915.
Collector
Counterpart Agreement
Executed separately
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
29
JHARKHAND EXCISE C.L. FORM NO. 3
License to establish a private Warehouse for the Deposit and
Storage of ENA after payment of duty for the purpose of
manufacture of Country Liquor and sale to persons holding valid
licenses or permits for the possession of such capsuled and labelled
bottles of Country Liquor.
The Counterpart of this license is to be signed by the Licensee and to be
filed in the Collector's Office.
Messers ........................................................................................ is
hereby
authorized by the undersigned to establish a private warehouse
............................
in the District of ................................. for the deposit and storage after payment
of duty of ENA for the purpose of sale and/or for the purpose of manufacture
of Country Liquor till ..............................................
It is required to the holder of this license hereinafter called the Licensee
as a condition of its remaining in force that he/they duly and faithfully perform
and abide by the following conditions and by all the provisions of the
Jharkhand Excise Act, 1915, as amended (hereinafter referred to as the "Act")
and the rules and orders made there under as far as they are applicable to a
private warehouse:-
1.
That before depositing any liquor under this license, the Licensee
executes a bond for the payment of duty at the rate for the time being
imposed under section 27 of the Act on all liquor deposited or kept at the
aforesaid warehouse.
2.
That the Licensee comply with all the provisions of the rules and orders
relating to the import or transport of liquor to be stored or deposited at
the aforesaid warehouse.
3.
That the Licensee provide within the warehouse room suitable for the
storage of ENA. All such rooms shall be under the joint lock and key of
the Excise Officer-in-Charge and of the Licensee.
4.
That the Licensee provide all such fittings and articles as necessary and
suitable for the storage, issue, gauging, proving and handling of liquor
including vats, tanks, pumps, pipes, locks, vessels etc. to the satisfaction
of the licensing authority. Vats, tanks and casks of the storage and issue
of liquor being of such number, capacity and material set up according to
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
30
such design and market in such manner as the licensing authority may
from time to time direct.
5.
That the Licensee do not make addition or alteration to the approved
buildings or rooms for the deposit and storage of ENA or to any
permanent apparatus of the warehouse without the previous sanction of
the licensing authority.
6.
That the Licensee do not store any ENA in any place other than the place
approved in this behalf and do not keep in any place of the warehouse
any liquor not obtained and possessed under the license.
7.
That the Licensee obey all special orders or instructions which may be
issued by the State Government or by the Excise Commissioner from
time to time in connection with the aforesaid warehouse and cause all
persons employed by him to obey such orders or instructions.
8.
Violation of any of the provisions of the Jharkhand Excise Act, 1915,
subsequently amended, or any of the rules or orders referred to above or
any of the conditions of this license shall subject the Licensee to
forfeiture of his license and to all or any of the penalties prescribed by
law or rule.
Collector,
....................................
Counterpart Agreement
We, M/s ....................................................................., the above named
Licensee
for myself
and my heirs, legal representatives and assignees, hereby agree to and observe
all the terms and conditions hereinbefore within and expressed.
Date .................................
Witnesses ........................
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
31
JHARKHAND EXCISE C.L. FORM NO. 5
Transport pass for issue of country liquor or spiced country liquor from
Country Liquor Manufactory.
1. District
: .......................................................
2. Name of the Country Liquor : .......................................................
Warehouse
.......................................................
3. Kind of liquor (Country Liquor/
: .......................................................
Spiced Country Liquor)
4. SI. No. of the Pass
: .......................................................
5. Date of Issue
: .......................................................
6. Name of the person to whom : .................................................
issued
7. Name of the shop with address
: .......................................................
.......................................................
8.
Pass of Country Liquor of the description and quantity mentioned below
for the transport from Depot at
......................................................
to
the premises of the licensee at ................................................................
Nominal strength
Bottles
Bulk Litres
AL
9.
An amount of Rs. ............................ (Rupees .............................. ) only has
been debited from the Account Register of the manufacture.
10.
The pass is issued on the basis of requisition No ........................
of .............
dated................... submitted by the licensee.
11.
The
pass
will
remain
current
for
..........................
day(s) from the date of
issue and is to be returned to issuing officer.
Signature of the Excise Officer in
Charge Copies : i) The original of the pass shall accompany the consignment.
ii) The duplicate copy shall be handed over to the consignee.
iii) The triplicate copy shall be forwarded to the Collector of Excise of
the
district
where
the
consignment
is
to
be
received.
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
32
iv) The quadruplicate copy shall be returned for record.
JHARKHAND EXCISE C.L. FORM NO. 6
Transport pass for issue of country liquor or spiced country
liquor from Duty Paid Country Liquor Warehouse.
1. District
: .......................................................
2. Name of the Country Liquor : .......................................................
Warehouse
.......................................................
3. Kind of liquor (Country Liquor/
: .......................................................
Spiced Country Liquor)
4. SI. No. of the Pass
: .......................................................
5. Date of Issue
: .......................................................
6. Name of the person to whom : .......................................................
issued
7. Name of the shop/unit with : .......................................................
address
.......................................................
.......................................................
8.
Pass of Country Liquor of the description and quantity mentioned below
for the transport from Depot at
......................................................
.......
to
the premises of the licensee at ................................................................
Nominal strength
Bottles
Bulk Litres
AL
9.
The pass is issued on the basis of requisition
No
........................ of .............
dated
...................
submitted by the licensee.
10.
The pass will remain current for ..........................
day(s) from the date of
issue and is to be returned to issuing officer.
Signature of the Excise Officer in
Charge Copies : i) The original of the pass shall accompany the consignment.
ii) The duplicate copy shall be handed over to the consignee.
iii) The triplicate copy shall be forwarded to the Collector of Excise of
the district where the consignment is to be received.
iv) The quadruplicate copy shall be returned for record.
33
Jharkhand Gazette (Extraordinary), Tuesday, 25th December, 2018
Schedule of payment for getting a license of manufacturing,
bottling and storage of country liquor –
SI
Type of the Fee/Duty
Amount of the
Remarks
No.
Fee/Duty
1
Non
refundable
Rs. 500000
to be deposited at the time
of
application fee
application
2
Earnest money deposit
Rs. 500000
to be paid within 7 days of
issue of letter of intent.
3
Registration
Fee
Rs. 1500000
be deposited
before
getting the license
4
License
fee
Rs. 10000
to be deposited before
the
grant of license
5
Security
deposit
Rs. 500000
earnest
money
deposit
shall
converted into
security
deposit after the grant of
license
6
Registratin fee atthe
Rs. 1000000
time of
renewa
l
of
license
for
the next
financial year
7
License fee at the time of
Rs. 10000
renewal of license for the
next financial year
8
Late fine
for delayed
i)
Rs.
100000
application for renewal
& ii) Rs. 500 per diem
of license
counted from the date
expiry
of the
license
9
Import fee for importing
0.50
(Fifty paisa
ENA
from outside
per
bulk
leter)
Jharkhand
for
manufacturer of Country
Liquor
Jharkhand Gazette (Extraordinary), Friday, 21st December, 2018
2
10
Bottlig
fee of country
Rs. 0.20 (20 paisa per
liqur
bottle
of
every pack
size of country liquor)
11
Excise
duty
prescribed
by the
State
Government
from
time
to
time
12
Additional Excise duty
prescribed
by the
State
Government
from
time
to
time
13
Any
other
fee/duty
prescribed
by the
Appropriate Authority
-------------
Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.
Jharkhand Gazette (Extraordinary) 1149 -- 200.