Punjab Excise Bonded Warehouse Rules , 1957

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 is set apart for the storage of liquor , including both bottled and bulk . (ix) " Liquor " means country spirit , Indian made foreign spirit , rectified spirit and beer . It includes both bulk and bottled . (x) " State " means the State of Punjab . License 2 . The license to establish or license the bonded warehouse shall be granted by the Financial Commissioner subject to conditions and restriction laid down by the State Government under Section 22 of the Act .

3 · . The application for the grant of license shall be made in writing in from B . W . H . 1 and the license shall be granted in form B . W . H . 2 . The Financial Commissioner may grant the license in form B . W . H . 2 subject to the deposit of the security not exceeding Rs . 25 , 000/ -in amount of execution of a bond in form B . W . H . 3[or the giving of a bank guarantee of a Scheduled Bank] for the same amount as security , for the fulfilment of all the conditions of the license .

4 · . The license may be granted or renewed on payment of [rupees two lakh] as license fee for a period not exceeding one year and the 31st March , following the date of grant:

5 · . Ordinarily no work shall be carried on any holiday . If however the licensee desires to carry on work on any holiday , he shall do so subject to the payment of 5 into the Government Treasury per day or a part of a day , which is a holiday and on which the warehouse is kept open for work . An account of the overtime fee , thus charged , shall be maintained by the officer-in-charge in Form D . 23 .

6 · . [Liquor may be obtained on bond without payment of duty from any distillery , brewery or a winery in Punjab or outside under orders of the Assistant Excise and Taxation Commissioner incharge of the district an on a permit issued by him . ]

7 · . No liquor shall be received in the bonded warehouse unless accompanied by a pass from the officer -in -charge of the distillery [brewery or winery] from which it has been imported or transported .

8 · . A wastage allowance not exceeding [½] per cent shall be made for the actual loss in transit by leaking or breakage of vessels or bottles containing liquor . The allowance shall be determined by deducting from the quantity despatched , the quantity received at the destination , both quantities being stated in terms of proof litres of spirit contents or in case of beer in bulk litres .

9 · . If the report of the officer-in-charge shows that the wastage exceeds the prescribed limit , the licensee shall be liable to pay duty at the prescribed rate as if the wastage in excess of the prescribed limit had actually been removed from the warehouse:

10 · . Liquor shall be imported/transported under bond in accordance with the Punjab Liquor Permit and Pass Rules at the sole risk and responsibility of the licensee . The bond in form L . 37 shall be discharged , after liquor has been duly checked and provided by the officer-in-charge and deposited in the warehouse .

11 · . Government shall not be held responsible for the destruction loss or damage by fire , accident , theft or any other cause whatsoever occurring to any liquor stored in the warehouse or during its transit to the warehouse . In such a case , an enquiry shall be held by the Deputy Excise and Taxation Commissioner or by any gazetted officer deputed by him on his behalf . A report shall be submitted to the Financial Commissioner for his order . If it is found that such a loss could have been prevented by reasonable precautions on the part of licensee , he may be required to pay duty for loss on liquor thus caused . The decision of the Financial Commissioner in the matter shall be final and binding on the licensee .

12 · . Unless the Financial Commissioner shall give special order to the contrary , all liquor shall be stored in vats or sealed bottles or scaled vessels .

13 · . The charging and discharging pipe of liquor , store vats , and all vessels used for the storage of liquor all mandoors of such vats or vessels and the doors of spirit store and the warehouse shall be so fitted as to enable them to be closed with two locks , the keys for which are not interchangeable and of which one lock shall be a revenue lock (ticketted) in the charge of the officer-in-charge and the other lock in the charge of the licensee . The keys of all the revenue locks shall be kept by the officer -in -charge in whose absence no door or vessel in the warehouse may be unlocked or remain unlocked . The account of revenue shall be maintained in form D . 17 .

14 · . Converting compounding and reducting vessels shall be locked with ticketed locks and the containers in which portable liquor may be contained or received shall be co constructed as to prevent abstraction of liquor without open in of locks .

15 · . No liquor shall be removed from any store or vessels until an account of the quantity and strength has been taken by the officer-in-charge .

16 · . The licensee must submit , if required , samples of all or any liquor or of the preparation for chemical analysis , with a view to ensuring the purity and strength of such preparations .

17 · . An account of all receipts into and issues of liquor from the warehouse shall be maintained in registers in form B . W . H 8 , D . 13 , D . 13 -B , D . 14 , D . 14 -A , B . 15 and B . 15 -A . All issues shall be made only on application by the licensee , bearing necessary court fee stamp .

18 · . The licensee shall submit at the end of each month a statement in form D . 13 in duplicate to the officer -in -charge who shall after verification submit them to the Deputy Excise and Taxation Commissioner . One copy shall be retained by him and the other shall be forwarded to the Financial Commissioner for his information and record in hid office .

19 · . The licensee shall furnish all such statements and information as may from time to time be required by the Financial Commissioner or any other officer by him on his behalf .

20 · . [(1) The liquor may be removed under bond from a warehouse:]

21 · . (a) No liquor shall be removed from warehouse , until it has been checked and proved by the officer -in -charge and a transport or export pass in form D . 20 or L . 34 , as the case may be , has been granted . Such passes shall only be issued on the proof of execution of bond by the licensee or on production of treasury receipt showing that the required amount of duty has been paid into the Government Treasury .

22 · . If a licensee prefers not to pay duty at the time , he may remove the liquor subject to the adjustment of such duty against an advance payment made by him into a Government Treasury and an account of the duty recoverable on such removals shall be maintained in register in Form D . 15 . Such an advance payment shall not be less than Rs . 2000 and each time an advance is replenished it must be a sum that will bring it upto at least Rs . 2 , 000/ -. The Treasury Officer shall keep the officerin -charge informed of all payment credited to an advance account and the officer-in-charge shall maintain a statement showing such payments and the duty dubitable against them . He shall balance this statement on every working duty and shall inform the licensee of the balance standing to his credit and he shall not permit the removal of any liquor unless there is sufficient credit standing in favour of the licensee so as to cover the duty payable on such issues .

23 · . All registers and forms prescribed under these unless shall be supplied by the licensee free of charge . Forms bound together shall bear printed serial and consecutive numbers . Loose sheets of such forms as are necessary shall also be supplied to the officer-in-charge .

24 · . Stock taking of liquor , bottled and bulk , shall be made by the officer-in-charge on the last working day of each month after all the transactions for the day have been completed . This stock would also be checked on the last working day of each month by the , [Excise Officer] in whose district the bonded warehouse is situated .

25 · . If the licensee infringes or abets the infringement of any of the conditions of his license , the[Financial Commissioner] may revoke and determine the licence and forfeit to Government the whole or any part of the security deposit:

26 · . All fittings or articles connected with the supply , storage , gauging , handling and issue of liquor including vats , casks , tanks , pumps , pipes , corks , measures , vessels , etc . , shall be provided by the licensee . The licensee is responsible for the safe custody of the stock or liquor .

27 · . All process for the storage , reduction , bottling and issue of liquor must be conducted within the warehouse premises , under the direct supervision of the office-in-charge .

28 · . Each vessels for storage of liquor shall be of regular shape and each vessel shall have legibly painted on it , its number , its capacity and the use to which it is applied . The vats shall bear tickets in Form D . 18 showing details of receipts and issue of liquor .

29 · . All vessels and packages , in which consignments of liquor are issued , shall be sealed by the officer -in -charge with his official seal before They are allowed to leave the warehouse . The vessels and packages shall bear a label , in which the following particulars shall be specified :-

30 · . (1) The Officer-in-charge shall maintain a diary in form D . 9 in which he shall record from day to day all entries regarding operations carried on in the warehouse .

31 · . The instruments , for determining the alcoholic contents of spirit , revenue locks , and gauging rods shall be supplied by the Financial Commissioner .

32 · . The licensee shall have in stock adequate quantities of empty bottles , labels , capsules , corks , pilfer-proof seals , essences and colours , required in connection with bottling of liquor . The account of stock of empty bottles shall be maintained in Form B . W . H . 7 .

33 · . The ends of all pipes which carry liquor or serve liquor receptacles be firmly fixed into receptacles they serve .

34 · . All the joints in spirit pipes must either by riveted or be joined with bolts . In the latter case the flanges bolted together must have in addition to the bolts at least two rivets made of a composition of lead and tin and sealed with a revenue seal , or in the case of certain joints , when this is specially permitted by the Financial Commissioner , the flanges may be pierced by a bolt , carrying a revenue lock , inserted through a hole at one end of the bolt . Alternately , the flanges may be drilled with a

44 · . The officer -in -charge shall weigh the empty casks and casks filled with liquor and record the weight in register in Form D . 22 . If the check by weighment shows an excess or deficiency of more than 1000 millimeters in 200 litres , the liquor should be remeasured . As issues are made by

52 · . If the officer -in -charge is satisfied that the application is entitled under the foregoing rules to remove liquor , and that the duty has been paid or accounted for or that the necessary bond has been executed , he shall issue the liquor . At the same time , he shall make over pass in the

53 · . In case any liquor becomes unpotable due to any cause whatsoever or the same cannot be brought into any other use , industrial or otherwise , the same shall be destroyed under the orders of the Financial Commissioner in the presence of the Excise and Taxation Officer of the district . The same shall then be stuck off from the registers .

54 · . In all matters not specified in these rules , the Punjab Distillery Rules , and the Punjab Brewery Rules shall apply mutatis mutandis .

55 · . The following register and forms have been prescribed :-

56 · . The following distillery and brewery forms and registers will apply mutatis mutandis in the case of bonded warehouse : -

57 · . In case of any dispute in the interpretation of rules , the opinion of the Financial Commissioner shall be final .

2 · . The applicant is prepared to install the following machinery , in connection with bottling operations :-

3 · . The plan of the building is enclosed in duplicate , showing details of stores , bottling , compounding and office rooms , for approval . The applicant undertakes to erect buildings and to make all necessary structural or other alterations and additions to the buildings and premises , which the Financial Commissioner may from time to time direct , and in all respects to conform to the Financial Commissioner ' s directions , as to the maintenance of the premises and building in a proper state in regard both to the repairs any conditions of the buildings and premises their sanitation and suitability for the purpose of a warehouse under the rules in that behalf , for the time being in force .

4 · . The applicant undertakes to comply in all respects with :-

5 · . A certificate from the Civil Surgeon or District Medical Officer of Health to the effect that there is no objections on sanitary grounds to the carrying on of the business of a bonded warehouse in the locality , premises and buildings proposed , is attached .

6 · . The applicant is ready and willing to deposit the sum of Rs . . . . . . . . . . . as security for the due performance by him/them of each and all of the requirements of the Act and Rules and the conditions of the licence .

7 · . In the event of licence being granted , the applicant propose/proposes to commence working the warehouse on ____________

1 · . The licencee shall observe the provisions of the Punjab Excise Act (1 of 1914) and all rules made and instructions issued under any other law , for the time being in force applicable to the storage , bottling and issue of spirit .

2 · . A plan showing of location of the building including store rooms , bottling rooms , and office etc . , and a statement of the machinery which the licencee will maintain under the licence are annexed .

3 · . The licencee shall not without the previous sanction of the Financial Commissioner make any material changes material in the building premises .

4 · . The licencee shall at all times maintain in a state of efficiency and good repairs the building and the machinery installed by him to the satisfaction of the Deputy Excise and Taxation Commissioner .

5 · . He shall furnish true statements as may be required by the Financial Commissioner , Deputy Excise and Taxation Commissioner and the Officer -in -charge of the warehouse , from time to time .

6 · . He shall comply with all directions of the Fianancial Commissioner , regarding the character and purity of the liquor to be stored , the stock of spirit or materials to be maintained , and all other matters in which compliance is prescribed by rules made and instructions issued under the Punjab Excise Act (1 of 1914) .

7 · . He shall not discontinue the working of the warehouse (except in the case of closure for cleaning and repairing) without giving one week ' s notice in writing to the Deputy Excise and Taxation Commissioner of his intention to cease work . He shall continue to fulfil the conditions of his licence during the currency of the notice .

8 · . If the licencee infringes , or causes or permits any person to infringe , any of the conditions of this licence , the Deputy Excise and Taxation Commissioner may forthwith revoke , and determine the licence and forfeit to Government the whole or any part of deposit made by the licence under the Punjab Excise Bonded Warehouse Rules .

9 · . The licencee shall pay regularly and by due date all payments , which may become due to government and in default thereof the Financial Commissioner may forfeit to Government the whole or any part of any security furnished by him under the Punjab Bonded Warehouse Rules .

10 · . The Financial Commissioner may give the licensee notice in writing that his licence will determine at the expiry of one month from the date of the notice .

11 · . If the licencee from any cause , physical or mental becomes incapable of carrying on business , or dies , or becomes insolvent , or (in case the licencee is a Company) is wound up , the Financial Commissioner may either (1) cancel the licence or (2) continue it in the name of his heirs and successors or (3) transfer it in the name of any other suitable person or persons .

12 · . Upon the revocation , cancellation or determination of the licence under the preceding condition , the licencee or his representative shall forthwith cease working the warehouse and shall cease to use the building and machinery for the purpose for which they were licenced . Neither the licencee nor any other person shall be entitled to any compensation or damages , whatsover in respect of revocation , cancellation or determination of the licence .

0 · 1 2 3 4 5 6 7 8 9

1 · . In these conditions , unless the context requires otherwise ' the Financial Commissioner shall also mean authority empowered by the Government under Section 9 of the Punjab Excise Act , 1914 , to exercise the powers of the Financial Commissioner .

2 · . The Excise Commissioner may establish one or more Bonded or State Warehouses in the State as he may consider necessary for storage , issue or sale of rectified spirit or/and denatured spirit and may also discontinue any warehouse so established . The warehouse shall be located on such premises as are approved by the Excise Commissioner in this behalf .

3 · . All supplies of rectified spirit or denatured spirit for issue , use or consumption within the State shall , unless otherwise directed by the Excise Commissioner , be made from a Bonded or State warehouse .

4 · . The Excise Commissioner shall from time to time fix the issue price of rectified spirit and denatured to be issued from the Bonded or State warehouse .

5 · . The Excise Commissioner may invite every year tenders from the distilleries situated in Punjab and elsewhere in the Indian Union for the supply of rectified spirit and denatured spirit for storage in the Bonded or State warehouse . The contractor or contractors shall supply rectified spirit and denatured spirit in such quantities as may be indented from time to time by the Excise Commissioner or any other officer authorised by him in this behalf .

6 · . The Excise Commissioner shall appoint an officer of the Bonded or State warehouse who shall , subject to any directions , instructions , orders and conditions indicated or issued in this regard about the functioning of the warehouse and the staff by the Excise Commissioner be in-charge of it and run the same .

7 · . The Excise Commissioner may appoint such other staff as may be deemed necessary to assist the Officer -in -charge in the functioning Bonded for State warehouse . The Excise Commissioner may define the authority and powers of the Officer-in-charge and other members of his staff and may authorise any other officer to exercise any or all of his powers concerning the Bonded or State warehouse (s) . The supervisory staff of the warehouse including Excise Inspector shall be personally responsible for the prevention of malpractices in the functioning of Bonded or State warehouses .

8 · . The Excise Commissioner , may , from time to time , issue any directions , instructions or order concerning the functioning of supplies to or issues from the State or Bonded warehouse .

9 · . No person other than the distillery , approved by the Central or State Government within the Indian Union shall be eligible to tender .

10 · . The tender shall be enclosed in a sealed cover , conspicuously marked " Tender for the supply of rectified spirit or denatured spirit " for the financial year or part of the year , as the case may be , and shall be delivered to the Excise Commissioner or any officer authorised by him in this behalf either personally or through registered post .

11 · . The tender shall specify the rate per bulk litre of rectified spirit or denatured spirit .

12 · . Each tender for the supply of rectified spirit or denatured spirit shall be accompanied by a crossed bank draft , in favour of the Excise Commissioner of a scheduled bank drawn in the sum mentioned by the Excise Commission in the tender notice in Form A , as security . The amount of security of an unsuccessful tenderer shall be refunded to him after deducting remittance charges .

13 · . The successful tenderer , herein after referred to as ' the contractor ' shall , subject to the directions of the Excise Commissioner ' undertake to supply rectified spirit or denatured spirit as the case may be , at the Bonded or State warehouse specified by the Excise Commission in that behalf .

14 · . All supplies shall be made by rail F . O . R . the Bonded or State warehouse . The Excise Commissioner may permit the transport of the supplies by road as special case . The cost of carriage of rectified spirit and denatured spirit from the place of dispatch to the Bonded or State warehouse and octroi duty , if any shall be borne by the contractor .

15 · . No consignment of rectified spirit or denatured spirit shall be made in quantities of less than 2 , 500 bulk litres .

16 · . All the receptacles and containers for the storage of rectified spirit and denatured spirit in the Bonded or State warehouse shall be supplied by the contractor . The instruments to test the strength of rectified spirit or denatured spirit shall also be supplied by the contractor .

17 · . If the stock of rectified spirit or denatured spirit in storage in the Bonded or State warehouse is insufficient to meet the requirement of consumption , the Excise Commissioner may obtain the supplies from such other sources as he may consider proper and the contractor shall not be entitled to any compensation on that account .

18 · . If at any time during the period of contract , the contractor fails to make the supplies of rectified spirit or denatured spirit as required by the Excise Commissioner under the terms of the contract or there is any default on his part to observe any other condition of the contract , the Excise Commissioner may :-

19 · . Should the requirements of the Bonded or State warehouse so warrant , the Excise Commissioner may not indent for the entire or any part of the quantity mentioned in the tender notice . In that event the contractor shall not be entitled to claim any damages .

20 · . Payment to the contractor may normally be made within three months of the supply of consignment through the Government Treasury by a Bank Draft issued by the State Bank of Patiala or the State Bank of India after deducting remittance or other charges due to the Government .

21 · . The contractor shall remove the empty vessels from the Bonded or State warehouses , as the case may be , at his own expenses .

22 · . On the expiry of the period of contract , the contractor may be called upon to remove all instruments , receptacles and containers and rectified spirit and denatured spirit lying in bond at the Bonded or State Warehouse at his own expense , and if the same are not removed within fifteen days of the expiry of the stipulated period , the Excise Commissioner may dispose of the same in such manner as he may consider proper and remit , after deducting dues , if any of the Government and such expenses for the service rendered as may be determined by him , the proceeds of sale to the contractor .

23 · . The contractor may depute his representative to the Bonded or State warehouse where rectified or denatured spirit is received and if he does so the spirit would be measured in his presence . Otherwise the measurement by the staff at the Bonded or State warehouse or the Excise Staff , as the case may be , shall be accepted as correct by the contractor .

24 · . The rectified spirit shall be of a strength not less than 43 degree overproof , and neither water nor any other substance whatsoever shall be added to it .

25 · . Supply of denatured spirit shall be of the strength not less than 50 degrees overproof and it shall be denatured with -

26 · . The rectified spirit or denatured spirit supplied by the contractor shall be subject to the chemical examination by the Chemical Examiner to Government , Punjab off and on his report of such examination shall be final in the matter .

27 · . (1) The contractor shall not be entitled to any interest on the amount of security deposited by him .

28 · . For reason to be recorded in writing the Excise Commissioner shall have the right at any time to cancel the contract after giving the contractor fifteen days notice . The contractor shall not claim any compensation as a result of such cancellation and the Excise Commissioner shall not incur any liability in this regard .

29 · . The successful tenderer shall be required to enter into an agreement in Form ' B ' .

30 · . All disputes , rising out of the conditions of the contract shall be referred for arbitration to the Financial Commissioner to Government , Punjab , Revenue Department , and his decision shall be final and binding .

31 · . In all matters not specified in these conditions the Punjab Distillery Rules , 1932 , the Punjab Brewery Rules , 1956 and the Punjab Excise Bonded Warehouse Rules , 1957 , shall apply mutatis mutandis .

2 · . Separate tenders for the supply of rectified spirit and denatured spirit with the amount of security mentioned above should reach the undersigned on or before the __________ . The undersigned reserves the right to accept or reject any tender without assigning any reasons .

3 · . A copy of the ' Conditions ' for the establishment of a Bonded or State Warehouse by the Excise Commissioner under Section 22 of the Punjab Excise Act , 1914 , for the storage and supply of rectified spirit and denatured spirit to the Bonded or State Warehouse subject to provisions of the said conditions .

4 · . The party whose tender is accepted shall be required to enter into an agreement in the enclosed Form B .

1 · . Under Section 22 of the Punjab Excise Act (1 of 1914) the Financial Commissioner , (Excise and Taxation Commissioner) , may subject to the following restrictions and conditions , establish and licence any warehouse for the storage of liquor without payment of duty or discontinue any warehouse so established .

2 · . Licenses . - Any person desirous of obtaining a licence to establish and run a bonded warehouse for -

3 · . The application shall be forwarded by the Deputy Excise and Taxation Commissioner with his recommendation to the Excise and Taxation Commissioner for his orders .

4 · . In case the application is granted , no alteration shall be made in the building or plant without the previous sanction of the Excise and Taxation Commissioner :

5 · . The licence shall not be transferable , except with the sanction of the Financial Commissioner (Excise and Taxation Commissioner) .

6 · . (1) The Financial Commissioner (Excise and Taxation Commissioner) may grant the licence subject to the deposit of a security to be fixed by the Financial Commissioner (Excise and Taxation Commissioner) or he may refuse to grant the licence without assigning any reason .

7 · . The Financial Commissioner (Excise and Taxation Commissioner) may , for reasons to be recorded in writing add or remove the name of any partner in business .

8 · . Period of License . -The licence may be granted or renewed on payment of such licence fee as determined by the Excise and Taxation Commissioner , for the period not exceeding one year , ending always on the 31st March following . It may be renewed from year to year by the Excise and Taxation Commissioner who may , however , on sufficient cause shown , refuse to renew it or may at any time , determine it for breach of any of the conditions of the licence or for any of the reasons specified in Section 36 .

9 · . A licencee shall not discontinue the working of the warehouse (except in the case of closure for cleaning and repairing of warehouse and its machinery) without giving one week ' s notice in writing to the Deputy Excise and Taxation Commissioner of his intention to cease work if the closure is of a temporary nature . In case the licencee desires to finally stop working the warehouse , he shall give one month ' s prior notice to the Deputy Excise and Taxation Commissioner to enable the Financial Commissioner (Excise and Taxation Commissioner) to make alternative arrangements , for hiring or establishing a warehouse , if the Excise and Taxation Commissioner so desires . The licencee shall , however , continue to fulfil the conditions of his licence , during this period of these notices .

10 · . Determination . -If the licencee from any cause , physical or otherwise or becomes incapable of carrying of business or dies , or becomes insolvent or (in the case of company) is wound up , the (Excise and Taxation Commissioner) may either (1) cancel the licence , or (2) transfer it in the name

11 · . The outgoing licencee , his heirs or successors , shall not be entitled to any compensation or damages whatsoever in respect of revocation , cancellation or determination of the licence . Cost of liquor and machinery , shall however , be determined by the Financial Commissioner (Excise and Taxation Commissioner) and shall be payable to the outgoing licencee , his heirs or successors , by the incoming licencee . The decision of the Financial Commissioner in this matter shall be final and binding on the parties concerned . In the event of their being no successor of the deceased licencee , the stock of liquor and machinery shall be disposed of in such a manner as the Excise and Taxation Commissioner directs .

12 · . The licencee shall not transfer or divide his interest in the warehouse without the previous permission in writing of the Excise and Taxation Commissioner .

13 · . Staff and Machinery . -The cost (including pension and leave contribution etc . ) of the supervisory excise staff , required for supervision , shall be charged to the licencee .

14 · . The licencee shall set up the required machinery for storage , reduction and bottling operations of bulk , liquor stored in the bonded warehouse separate rooms being provided for the storage or bulk and bottled liquor .

15 · . Management and the working of the warehouse . -The licencee , unless he personally acts as manager , shall be bound to appoint a competent manager as his agent , whose appointment shall be subject to the approval of the Excise and Taxation Commissioner .

16 · . The licencee shall furnish to the Officer -in -charge a list containing the name of the manager employed by him and of all employees whose duties require them to enter the warehouse . A list of such employees shall be forwarded to the Deputy Excise and Taxation Commissioner by the officein -charge and the licencee shall not employ any person to whom the Deputy Excise and Taxation Commissioner objects . The Officer -in -charge shall maintain a list of such employees .

17 · . (1) If the licencee desires to employ any person temporarily on duties requiring him to enter the warehouse i . e . to replace a servant who is absent , on leave or for sickness or otherwise or to perform any special duty in the warehouse , he shall inform the Officer -in -charge who shall add the name of such person to the list mentioned in the paragraph 16 .

18 · . No person shall be allowed to enter the warehouse except the licencee , any director of a company owing the warehouse , any Government official or police officer whose duties require him to enter the warehouse , any person introduced by the licencee or Director , the manager and any person whose name has been entered in the list maintained under paragraph 16 above .

19 · . Every person entering or leaving the warehouse may be searched under the orders of the Officer -in -charge upon reasonable grounds of suspicion . The Officer -in -charge shall record in his daily diary details of every search made .

20 · . The ordinary working hours of a bonded warehouse shall be from 10 . 00 A . M . to 5 . 00 P . M . on all working days . On Sundays and Gazetted holidays , normally no work will be carried on . If , however ,

21 · . The use of naked lights of any description and smoking within the boned warehouse is prohibited . Closed lanterns only shall be used .

22 · . If the licencee infringes or abets in the infringement of any of the conditions of his licence , the Excise and Taxation Commissioner may revoke and determine the licence and forfeit to Government the whole or any part of the security deposited :

23 · . The building and other machinery installed in the warehouse and specified in the licence shall be properly maintained by the licencee . Particular attention shall be paid to their cleanliness and upkeep .

24 · . If the building or machinery is not properly maintained the licencee may be required by the Excise and Taxation Commissioner to stop all work in the warehouse till all the defects have been removed to the satisfaction of the Excise and Taxation Commissioner .

25 · . If any part of the machinery is found defective or leaking and the Deputy Excise and Taxation Commissioner or the Financial Commissioner (Excise and Taxation Commissioner) orders the discontinuance of its use , it shall not be used again , until it has been repaired to the satisfaction of the officer -in -charge of the warehouse and he has obtained the order of the discontinuing authority for the resumption of operations .

26 · . If the licencee fails to comply with the orders regarding repairs to his building or machinery , the same may be carried out under the orders of the Financial Commissioner . (Excise and Taxation Commissioner) and the cost recovered from the licencee in addition to the levy of any fine , the Financial Commissioner (Excise and Taxation Commissioner) may feel inclined to impose for the lapse of the licencee .

27 · . There shall be only one outer entrance to the warehouse and this shall be secured by a revenue (ticketed) lock and a lock of the licencee .

28 · . A licencee shall afford all reasonable assistance to the Officer -in -charge in the discharge of his official duties .

29 · . The warehouse shall at all times be open to inspection by the Financial Commissioner (Excise and Taxation Commissioner) Deputy Excise and Taxation Commissioner , Excise and Taxation Officer and Excise Inspector of the district or any other officer so authorised by the Financial Commissioner (Excise and Taxation Commissioner) . The licencee shall on demand by that officer produce for inspection his accounts and registers maintained in respect of the working of the warehouse .

30 · . The licencee shall be bound by the provisions of the Act and the rules framed thereunder from time to time , and by all special orders , which may be issued by a competent authority and shall cover all persons employed by him to obey all such rules and orders .

31 · . If it comes to the notice of the licencee or his manager that any person employed by the licencee has committed any breach of the Act or of the conditions of his licence , it shall be his duty to report the matter to the officer -in -charge and to comply with the directions of that officer . The Officer -in -charge shall report the matter together with the action taken by him to the Deputy Excise and Taxation Commissioner , who shall submit his report for the information of the Financial Commissioner (Excise and Taxation Commissioner) and await final orders thereon .

32 · . Price -The licencee shall maintain in the office of the Officer -in -charge a statement of the price current for plain , spiced and special spiced country spirit , bulk as well as bottled stocked in the warehouse and shall not alter such prices , except after a week ' s notice to the Deputy Excise and Taxation Commissioner . Every notice of the alteration of price and prices current shall be prominently displayed in the office of the officer-in-charge aforementioned .

33 · . The licencee shall duly comply with any directions that may from time to time , be issued by the Financial Commissioner (Excise and Taxation Commissioner) concerning the price or prices to be charged by him to licenced vendors , and shall , if and whenever so direct , forthwith reduce or enhance , as the case may be such price or prices .

34 · . The licencee shall provide within the premises of the bonded warehouse a furnished office for the Office -in -charge , and this shall be subject to the approval of the Financial Commissioner (Excise and Taxation Commissioner) .

35 · . The licencee shall be responsible for maintaining at his cost the requisite staff for watch and ward duty by day and night .

36 · . The Officer -in -charge shall maintain a general register in form B . W . H . 4 as mentioned in the excise Bonded Warehouse Rules .

37 · . In case of fire in a warehouse , the Officer -in -charge shall immediately attend to open the warehouse at any time by day or night and shall inform the Deputy Excise and Taxation Commissioner about the occurrence .