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 -

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 rendered necessary , he will at once take steps to reduce or extend the number of hours and days during which the warehouse is to be opened . Any licensee of a warehouse who is not satisfied with the hours fixed shall be at liberty to have a whole time officer posted at his own expense on payment to the Collector of such sum as the Financial Commissioner shall from time to time direct and every such sum shall be paid within fifteen days after the expiry of the month to which it relates .

5 · . The license must be renewed annually . Such renewal shall be granted by the Collector subject to the approval of the Financial Commissioner .

6 · . Rules 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 and 27 of the Punjab Distillery Rules and Rules 34 to 40 of the Punjab Chemical Works Rules shall apply , mutatis mutandis , to all bonded warehouses .

7 · . Every bonded warehouse shall be under the joint lock and key of the officer-in-charge thereof and of the licensee . The lock used by the officer-in-charge shall be a revenue lock and the key of it shall remain in the personal custody of the officer-in-charge .

8 · . No spirituous preparations shall be received in the bonded warehouse unless accompanied by a pass from the officer-in-charge of the bonded premises from which they have been imported .

9 · . Immediately on arrival of a consignment at the bonded warehouse , the officer -in -charge shall be informed and the consignment shall not be opened until the same has been examined and verified with the pass by the officer-in-charge , who shall also note the results in the presented registers , and also on the pass covering the consignment . One copy of the pass with the entries of receipt shall be immediately returned to the officer , who issued the pass , and the other copy with entries thereon shall be kept in the warehouse .

10 · . An allowance not exceeding two per cent , shall be made for the actual loss in transit by leakage and breakage of vessels or bottles containing preparations . The allowance shall be determined by deducting from the quantity despatched , the quantity received at the destination , .

20 · . The licensee shall submit at the end of each month a statement in the prescribed form in duplicate to the officer-in-charge , who shall after verification submit them to the Collector . The Collector shall forward one copy to the Financial Commissioner , the duplicate copy being sent to the Commissioner for information . The licensee shall also furnish such true statement as may be required by the Collector from time to time .

21 · . Spirituous preparation may be removed from a warehouse :-

22 · . (a) No preparation shall be removed from the warehouse until it has been checked and approved by the officer-in-charge and a transport or an export pass in form M . 46 has been granted .

23 · . If a licensee prefers not to pay duty at the time , he may remove the preparation subject to the adjustment of such duty against an advance payment made by him into the Government treasury on account of the duty recoverable on such removals . Such an advance payment shall not be less than Rs . 1 , 000 and each time an advance is replenished it must be by a sum that will being it up to at least Rs . 1 , 000 . The Treasury Officer shall keep the inspector informed all payments credited to an advance , and the inspector shall maintain a statement showing such payments and the duty debitable against them . He shall balance this statement on every day on which the warehouse is open for issue and on every such day shall inform the licensee of the balance standing to his credit , and he shall permit the removal of which duty is debitable against the .

28 · . If the licensee infringes or causes or permits any person to infringe any of the conditions of this license , the Collector may revoke and determine the license and may forfeit to Government the whole or any part of the security deposit :

29 · . The Financial Commissioner reserves to himself the right of adding to , altering , revising or changing these rules from time to time , either after or without consulting the licensee and the licensee shall carry out all orders and instructions issued in the rules , in their original or revised forms , so long as he holds the license .