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Authorising The Commissioner To Remit Excise Duty Leviable On Rectified Spirit Required By Hakeems Or Vaidyas.
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G. N., R. D., NO. RTS 1154, dated 27th September, 1954
In exercise of the powers, conferred by section 143, read with section 107, of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949), the Government of Bombay is hereby pleased to direct that the 1 [Commissioner of Prohibition and Excise], may grant remission in respect of the amount of the Excise duty leviable under the said Act on rectified spirit required by any Hakeem or Vaidya subject to the following rules, namely :
1 Condition for Remission सुट करिता अट.[View all order & notifications]
No remission shall be granted, unless the rectified, spirit is required by any Hakeem or Vaidya for use in the manufacture of any medicinal preparation in accordance with the Unani or Ayurvedic system of medicine, as the case may be.
2 Extent of Remission सुट ची व्याप्ती.[View all order & notifications]
Remission to be granted shall be to the extent of any amount paid for the purchase of the rectified spirit in excess of the amount at the rate of Rs. 5 per proof gallon.
3 Application for Remission सूट मिळण्याकरिता अर्ज.[View all order & notifications]
Any Hakeem or Vaidya desiring to be entitled to remission under these rules shall make an application to the Commissioner through the Collector for permission in that behalf.
The application shall contain the following particulars, namely :
(i) Name and address of the applicant (in full).
(ii) Whether the applicant is a Hakeem or Vaidya and whether he is a registered medical practitioner and if so, his registration number and the Act under which he is registered.
(iii) Period for which the applicant has been practising as a Hakeem or Vaidya.
(iv) Whether the applicant pursues any other profession or calling.
(v) Place where the rectified spirit will be stored and used.
(vi) Names of the medicinal preparations in the manufacture of which the recti fied spirit will be used and whether they are prepared in accordance with the Unani or Ayurvedic system of medicine.
(vii) Name of the Government distillery or warehouse from which the applicant desires to purchase rectified spirit.
(viii) An undertaking in writing that the applicant shall abide by the provisions of the Act and rules, regulations and orders made thereunder.
4 Grant Remission of Excise Duty उत्पादन शुल्कामध्ये सूट देणे.[View all order & notifications]
On receipt of the application under rule 3 the Commissioner shall make such inquiries as he deems necessary and if he is satisfied that there is no objection to grant remission of excise duty he may by order permit the applicant to purchase the rectified spirit on payment of excise duty at the rate of Rs. 5 per proof gallon from the Government distillery or warehouse mentioned in such order.
5 Obtain, Possess or Use of Rectified Spirit शुद्ध मद्यसार मिळवणे, बाळगणे आणि त्याचा वापर करणे.[View all order & notifications]
The applicant shall not obtain, possess or use rectified spirit unless he holds a license granted under the Bombay Rectified Spirit Rules, 1951.
6 Obtain Rectified Spirit only for use in manufacture of Medicinal Preparations शुद्ध मद्यसार फक्त औषधीय सिद्धपदार्थ मध्ये वापराकरिता मिळवणे.[View all order & notifications]
The applicant shall not obtain any rectified spirit under these rules except when it is to be used in the manufacture of medicinal preparations by a process of admixture not involving distillation.
7 Payment of the cost-price, Excise Duty खरेदी किंमत किंवा उत्पादन शुल्क भरणे.[View all order & notifications]
The applicant shall obtain rectified spirit from such Government distillery or warehouse as may be mentioned in the order issued by the Commissioner under rule 4 on payment of the cost-price, excise duty and other excise dues recoverable thereon.
8 duty shall be paid in advance शुल्काचा आगाऊ भरणा करणे.[View all order & notifications]
The duty shall be paid in advance in the nearest Government treasury and no refund thereof shall be allowed on account of dryage or wastage. A copy of the challan showing the amount of duty paid into a Government treasury shall be produced on demand by a Prohibition and Excise Officer.
9 Storage of Rectified Spirit शुद्ध मद्यसारची साठवणूक.[View all order & notifications]
The rectified spirit supplied from the distillery or warehouse shall be kept in a separate strong room in the Government Liquor Warehouse assigned to the applicant on payment of such rent as may be fixed by the Commissioner or at the place stated in his application, if approved by the Commissioner. No room for keeping the rectified spirit shall be approved unless it consists of brick walls and its windows are secured with iron bars and expanded metal of ½” or ¾ ” mesh.
The room where rectified spirit is kept or mixed with other ingredients and, the windows shall, except during the working hours, be securely closed and entrance door of the room shall be locked by a Revenue Lock, the key of which shall remain with the Prohibition and Excise Officer (hereinafter refered to as the “ Supervising Officer ”) appointed to supervise the work at the applicant’s place. The applicant shall also apply his own lock to the door or doors in addition to the Revenue Lock.
10 Sprit withdrawn & mix in the presence of supervision पर्यवेक्षणाखाली शुद्ध मद्यसार काढणे व मिसळणे.[View all order & notifications]
The quantity of the rectified spirit required from day-to-day shall be withdrawn and mixed with other ingredients in the manufacture of medicinal preparations in the presence of the Supervising Officer
11 Intimation of Starting Operation प्रक्रिया सुरू करण्याची सूचना.[View all order & notifications]
The applicant shall give to the Supervising Officer at least 24 hours previous intimation in writing of his intention to start the operation of mixing the rectified spirit with other ingredients and shall state therein the hour of starting the operation and the approximate time during which the operation will be finished. He shall pay to Government in advance such supervision charges for the days on which the Supervising Officer is required to attend the operations as may be fixed by the State Government from time to time.
12 Time of Operation प्रक्रिया सुरु करण्याची वेळ.[View all order & notifications]
No work requiring the presence of the Supervising Officer shall be carried on in the approved room on any day after sunset or before sunrise or on a Sunday or Public holiday.
13 Storage , Sampling, Labeling of finished products तयार उत्पादनाची साठवणूक, नमुना काढणे व लेबल इत्यादी.[View all order & notifications]
All finished products shall, before removal from the approved room be transferred to bottles, china jars or any other containers which can be securely corked and scaled or capsuled.
The bottles, china jars or other containers containing finished preparations shall not be removed from the approved room unless—
(i) They bear labels showing the applicant’s name and address, the name of the medicinal preparations and the spirit contents. If any such preparation is dangerous to human life the containers shall bear a red label with the word “ Poison ” printed thereon ; and
(ii) A sample from each finished preparation has been taken by the Supervising Officers for analysis by the Chemical Analyzer to the Government of Maharashtra for determining the spirit contents and for certifying that the preparation is a bona fide medicinal preparation:
Provided that samples from the kinds of preparations which have once been tested and duly certified by the Chemical Analyzer to the 1 [Government of Maharashtra] need not be taken but the Supervising Officer may draw samples from the preparation which he has reason to believe to be not in conformity with the formula tested and certified by the Chemical Analyzer to the 1 [Government of Maharashtra] or to be not a bona fide medicinal preparation :
Provided further that a sample or not less than 4 fluid ounces shall be taken in duplicate by the Supervision Officer in the presence of the applicant and the cork of each bottle containing the sample shall be sealed by the Supervision Officer with his official seal specifying the name of the preparation on each sample and also the word “ Poison ” on a red label if it is dangerous to human life.
14 Storage of Unfinished Products and the balance of the Finished Product अपूर्ण उत्पादन व शिल्लक तयार उत्पादनाचा साठा.[View all order & notifications]
The unfinished products to which rectified spirit has been added and the balance of the finished product which has not been transferred to containers and sealed shall be kept in the approved room with labels fastened to the containers showing the total contents and the rectified spirit in each
15 Drawing of Sample for Analysis विश्लेषण करिता नमुना काढणे.[View all order & notifications]
The applicant shall allow the samples to be taken for analysis free of cost and shall also provide free of cost, tape, wire and case required for packing the samples.
The transport charges for sending the sample to the Chemical Analyzer to the 1 [Government of Maharashtra] shall be borne by Government.
Only one bottle of each sample shall be sent to the Chemical Analyzer to the 1 [Government of Maharashtra] under a letter of advice in the form in the Appendix appended to these rules. The duplicate sample shall, until the result of Analysis is reported, be kept in the approved room in a cupboard provided by the applicant which shall be locked by the Supervising Officer with a Revenue Lock and if not required any longer it shall be returned to the applicant.
16 Action to be taken After obtaining Report Of Analysis विश्लेषण अहवाल प्राप्त झाल्यानंतरची कार्यवाही.[View all order & notifications]
If, on analysis, the Chemical Analyser to the 1 [Government of Maharashtra] certifies any preparation to be not a bona fide medicinal preparation, full excise duty at the rate applicable to potable foreign spirits (e.g., whisky and brandy) on the date of receipt of such certificate shall be leviable on the spirit contents of all the preparations so certified irrespective of the fact whether they are in stock or sold. The differential duty shall be immediately paid by the applicant into a Government treasury and a challan for such payment produced before the Supervising Officer who shall submit a report in the matter to the Superintendent or District Inspector of Prohibition and Excise concerned.
17 Nokarnama's नोकरनामे.[View all order & notifications]
The applicant may appoint agents or servants, who shall be granted requisite nokarnamas duly signed by him and countersigned by the Supervising Officer in token of his approval.
The applicant shall, in the case of misconduct of any agent or servant and when asked by the Supervising Officer, remove such agent or servant.
18 Accounts to be Maintained नोंदी ठेवणे.[View all order & notifications]
The applicant and the Supervising Officer shall maintain accounts separately in such forms as may be prescribed by the Commissioner.
19 Accounts, Passes, the Stock of Rectified Spirit shall be open for Inspection नोंदवह्या, वाहतूक पास शुद्ध मद्यसारचा साठा इ. तपासणी साठी खुला राहील.[View all order & notifications]
The accounts, passes, the stock of rectified spirit and the unfinished and finished preparations and the samples kept in the approved room shall be open for inspection by the Supervising Officer, Local Inspector of Prohibition and Excise, Collector or Commissioner or any Officer authorized in this behalf by the Commissioner.
20 Concessional rate of duty can be withdrawn उत्पादन शुल्क मध्ये दिलेली सवलत मागे घेता येऊ शकेल.[View all order & notifications]
The order permitting the applicant to obtain rectified spirit at the concessional rate of duty shall be liable to be withdrawn if -
the concession is found to be abused ;
any of the provisions of the Bombay Prohibition Act, 1949, the Dangerous Drugs Act, 1930, or the Bombay Opium Smoking Act, 1936, or any rule, regulation or order made under any of these Acts is infringed by the applicant or his agent or servant;
there is a breach of any of the foregoing rules.
APPENDIX
Form of Advice of samples sent for estimating the alcoholic strength and certifying that the preparation is a “ bona fide medicinal preparation ” (and not a beverage).
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