Punjab Excise Bonded Warehouse Rules , 1957 — The Punjab Excise Act, 1914(Bare Act )

Punjab Excise Bonded Warehouse Rules , 1957 Published vide Punjab Notification No . 900 -XSI , dated 8th March 1957 These rules may be cites as the Punjab Excise Bonded Warehouses Rules , 1957 and shall come into force at once . Definitions 1 . 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 under Section 22 of the Act for the receipt , storage under bond of liquor , both bottled and bulk , of Indian manufacture , transported , or imported into Punjab from any place within the Indian Union as provided by the Punjab Government , for its reduction , bottling transport or export in bond , or on payment of duty within or outside the State . (iii) " Deputy Excise and Taxation Commissioner " means the officer appointed by Government to discharge the functions and to exercise the power of " Collector " assigned to him under the Act and includes any officer specially authorised by the State Government to exercise throughout the State or any specified area therein , all or any powers of Deputy Excise and Taxation Commissioner under the rules . (iv) [ " Excise Officer " means the officer holding charge of the Excise Administration of the district] , (v) The expression " Import " , " Export " and " Transport " have the same meanings as are assigned to them in section 3 of the Act . (vi) " License " means a person or a firm or a company to whom a license has been granted for establishing and running a bonded warehouse . (vii) " officer -in -charge " means an officer of the Excise Department , deputed to supervise work in the Bonded Warehouse . (viii) " Spirit Store " means that part of the bonded warehouse , which