Punjab Spirituous Preparations Bonded Warehouse Rules , 1939 — The Punjab Excise Act, 1914(Bare Act )

Punjab Spirituous Preparations Bonded Warehouse Rules , 1939 1 . These rules shall be called the Punjab Spirituous Preparations Bonded Warehouse Rules . 2 . In these rules unless there is anything repugnant in the subject or context - (i) " The Act " means the Punjab Excise Act , 1 of 1914 ; (ii) " Bonded Warehouse " means a warehouse licensed by the Financial Commissioner as a bonded warehouse for the receipt and storage , under bond of medicinal and other preparations containing rectified spirit of Indian manufacture imported into the Punjab from any place in India , or from any Part B State approved by the Punjab Government . 3 . Persons desirous of obtaining licences to establish private bonded warehouses for the deposit and storage and spirituous preparations without payment of duty , shall apply to the Collector concerned , who will forward such application for the order of the Financial Commissioner , Punjab . Rules 1 to 6 of the Punjab Distillery Rules shall apply mutatis mutandis , to such applications , except that the cash deposit required in addition to the execution of the security bond pledging the premises , shall not exceed rupees one thousand . The licence shall be granted in form B . W . 1 . 4 . Bonded warehouses shall ordinarily be supervised by the ordinary establishment of Excise Department , and the Collector shall arrange with the licensee of the warehouse the number of houses per day and of days per week on which the warehouse shall be opened for receipt or issue of spirituous preparations and for such operations as may be necessary . The time so fixed shall be posted upon the outer door or gate of the bonded warehouse for the information of the purchasers . Should it appear to the Collector at any time that a re -arrangement of the work is rende