GOVERNMENT
OF THE PUNJAB
EXCISE AND TAXATION DEPARTMENT
THE PUNJAB BREWERY RULES
NOTIFICATION
[29th April, 1987]
Amended vide notification
No.1490-87/385-EXCISE & TAXATION(P)-III. Dated.29.04.1987 Excise
Commissioner, Punjab.
10.1
Short title:- These rules may be called the Punjab
Brewery Rules, 1932.
10.2
Definition:- In these rules, unless a different
intention appears from the subject or context:
Beer.- means any liquor prepared from malt or grain with or without
the addition of sugar and hops and includes ale, porter and stout.
Brewery.- means a building where beer is manufactured and includes
every place therein where beer is stored or whence it is issued.
Cooler.- means any vessel into which worts are passed to be cooled
and includes a refrigerator.
Copper.- means any vessel into which either worts or water is boiled
or heated in the course of brewing.
Excise And Taxation Officer.- means Excise and Taxation Officer
incharge of a brewery.
Fermenting Vessel.- means any vessel in which worts are fermented
by the action of yeast.
Gravity.- means the proportion which the weight of a liquid bears
to that of an equal bulk of distilled water the gravity of distilled water at
60 degree F. being taken to be 1000 degree.
Hopback.- means any vessel into which worts are run after boiling
in order to remove of a brewery.
Inspector.- means the Excise Inspector or Sub-Inspector appointed
to hold charge of a brewery.
License.- means a license granted for a brewery under section 21 of
the Punjab Excise Act (1 to 1914)
Licensee.- means a holder of such license.
Mashtun.- means any vessel in which malt or grain is exhausted in
the course of brewing.
Racking Or Settling Back.- means any vessel into which worts are
passed from a fermenting vessel and racked either at once or after a time into
store vats or casks.
Sugar.- means any saccharine substance extract or syrup and
includes any material capable of being used in brewing, except malt or corn.
Underback.- means any vessel into which worts run, either from the
mashtun or hopback.
Worts.- means the liquor obtained by the exhaustion of malt or
grain or by the solution of saccharine matter in the process of brewing.
10.3 Any person
desirious of obtaining a license for a brewery shall apply to the Collector.
The application shall be accompanied by a full description (hereinafter called
the entry) of his premises and utensils in which the purpose of, and the
distinguishing mark on, each room place and vessel shall be clearly specified.
The Collector shall submit the application, with his report thereon, for the
orders of the Excise Commissioner.
10.4 The Excise
Commissioner has full power to grant or refuse application for licenses with
reference to the requirement of the province.
10.5 No license shall be granted unless and
until the applicant therefore has:
(a)
deposited as security for the fulfillment of all of the
conditions of his license a sum, to be fixed by the Excise Commissioner, which
shall not be less than Rs. 2000 or more than Rs. 5000 in amount and.
(b)
Satisfied the Collector that the proposed buildings
plant and apparatus to be used in connection with the business of brewing
storage and issue of beer are built in accordance with the prescribed
regulations and that due precaution has been taken against fire.
10.6
The licensee shall execute a bond in form B.3
pledging the premises, stock of beer, all apparatus and utensils employed in
the manufacture and storage of beer for the due discharge of all payments which
may become due to Government. The licensee may, however in lieu of executing
such a bond execute a bond in form B-16 and deposit Government promissory notes
of such value as the Excise Commissioner may direct or furnish a bank guarantee
by the Imperial Bank of India in form B-17 to the satisfaction of the Excise
Commissioner. A deposit made under this rule shall be separate and distinct from
the security deposit be required by the preceding rule.
10.7
The license shall be in form B-I and is not
transferable except with the sanction of the Excise Commissioner.
10.8
A license once granted remains in force until it is
cancelled, determined or surrendered.
10.9
Licenses can be canceled by the Excise Commissioner
for breach of the terms thereof or can be determined by it after one year
notice.
10.10 The
licensee may not hypothecate the whole or any part of the licensed premises
without the previous written sanction of the Excise Commissioner.
10.11 The
licensee shall not make any addition, either to buildings or to plant without
the previous consent, in writing of the Director Excise and Taxation on the
completion of any addition, the existing entry shall be withdrawn and a new
entry made provided that the previous sanction of the Director Excise and
Taxation shall not be required in the case of simple repairs to or renewals of,
existing building or plant.
10.12 The
licensee shall agree to the posting of an excise establishment to his brewery.
This establishment shall consist of such staff including an officer not above
the rank of Excise and Taxation Officer as the Excise Commissioner may deem
sufficient. The staff subject to the general supervision of the Collector or
other higher authority shall be under the control of Excise and Taxation
Officer incharge of the Brewery. The licensee shall pay a fee comprising:
(i)
the charges on account of salaries (including leave and
pension contribution) of the excise establishment posted to the brewery in
pursuance of the provisions of rule 13 payable into the Government treasury by
the 15th of
the month to which the charges relate and treasury by the 15th of the month to which
the charges relate; and
(ii)
Rs.1,00,000.00 per annum payable within 15 days of the
commencement of the financial year, or in case of the granted of a new license,
within 15 days of such grant.
10.14 The
licensee shall provide within the brewery enclosure an office for Excise and
Taxation Officer the Inspector as well as quarters to be approved by the
Director Excise and Taxation for the Excise and Taxation Officer, AETO and the
constables who will be required to remain within the brewery enclosure on night
duty.
10.15 The
licensee shall, if required by the Director Excise and Taxation provide
residential quarters for the Government excise establishment posted to the
brewery.
10.16 The
licensee shall when required permit without payment samples of the materials
used, of worts in any stage of fermentation or beer prepared in the brewery to
be taken for analysis by the Excise and Taxation Officer or the Inspector or by
an officer authorized by the Collector to take samples.
10.17 The
licensee, unless he personally acts as manager shall be bound to appoint a
competent manager as his agent.
10.18 The
licensee must provide and maintain sufficient and just scales and weights and
other necessary and reasonable appliance to enable the inspector and other
officers to take account of or check by weight gauge or measure all materials
and liquids produced in brewing and provide sufficient lights, ladders and
other convenience to enable the Excise Staff to perform their duties.
10.19 The
weights scales appliances etc, mentioned in rule 10.18 shall be provided on the
requisition of the Inspector subject to an appeal to the Collector whose
decision shall be final.
10.20 The
Inspector will be provided by the Excise Commissioner with proper gauging rods
and standard saccharometer and thermameter. If the licensee questions their
correctness or results obtained thereby, he must make a written protest to the
Inspector immediately. This report shall be forwarded by the Inspector
alongwith his remarks to the Excise and Taxation Officer who after due enquiry
shall report the matter through collector to the Excise Commissioner.
10.21 The
license must cause to be legibly painted with oil colour and keep so painted,
on some conspicuous part of every mashtun, under back copper, heating tank,
cooler, fermenting vessel, and settling back intended to be used by him in his
business, and on the outside of the door of every room and place wherein any
part of his business is to be carried on, the name of the vessel, room, or
place according to the purpose for which it is intended.
10.22 When
more than one vessel, room or place is used for the same purpose, all such
vessels, rooms or places must be marked by progressive numbers.
10.23 Al
mashtuns, under backs, coolers, fermenting vessels and settling backs shall be
so placed and fixed as to admit of the contents being accurately ascertained by
guage or measure and shall not be altered in shape, position or capacity
without two days notice in writing to the Inspector.
10.24 No
vessel which has been altered in shape, position or capacity shall again be
taken into use unless it has been regauged by the Inspector and new tables
constructed by him if necessary.
10.25 All
Mashtuns and fermenting vessels shall be gauged jointly by the Inspector, and
the licensee, and tables prepared by the Inspector, showing the total capacity
of each vessel, in imperial gallons (or in the case of mashtun in imperial bushels)
and the capacity of each tenth of an inch in depth.
10.26 The
tables prepared under the preceding section shall before being taken into use,
be certified by the licensee or his accredited agent as correct.
10.27 The
Excise and Taxation Officer shall also certify to the correctness of the
tables, and as opportunity affords check the data on which they are founded.
10.28 The
licensee shall keep a book in form B.5 and shall observe the following rules in
relation to it and to the entries to be made therein:-
(1)
He shall keep the book in some part of his licensed
premises ready at all times, for the inspection of the Inspector and other
Officers, and shall permit any Excise Officer who is authorized to inspect the
brewery at any time, to inspect the same and make extracts there from.
(2)
He shall enter separately in the book the quantity of
malt, corn, sugar hops and hosp substitutes which he intends to use in his next
brewing, and also the day and hour when such next brewing is intended to take
place.
(3)
He shall make such entry, so far as respects the day
and hour of brewing twenty four hours at the least before he shall begin to
mash any malt or corn or dissolve any sugar and so far as respects the quantity
of malt, corn, sugar, hops and hops substitutes two hours at the least before
the hour entered for brewing.
(4)
He shall, two hours at the least before the hour
entered for brewing enter the time when all the worts will be drawn off the
grains in the mashtun.
(5)
He shall within one hour of the worts being collected
in the fermenting vessels, or if the worts be not collected before six in the
after noon, before eight in the forenoon of the following day, enter the dip
and gravity of worts produced from each brewing, and also the description and
number of the vessels into which the worts have been conveyed.
(6)
He shall at the time of making any entry, insert the
date when the entry is made.
(7)
He shall not cancel, obliterate or after any entry in
the books or make therein any entry which is untrue in any particular; should
it be necessary to correct any entry, a line shall be drawn through the
incorrect entry in such a manner as to leave it distinctly visible and the
amended entry shall be inserted above it; every correction shall be initialed
by the person making it at the time.
(8)
He shall if so required by the Excise Commissioner send
notice in writing to the Inspector of his intention to brew forty eight hours
before such brewing is to take place.
10.28A The
following procedure shall be observed for the commencement and closure of
brewery work and working arrangements:-
(1)
If it is intended to close the brewery for a period of
15 days or more, the licensee shall give notice in writing to the Collector of
his intention not less than 15 days prior to the date on which it is intended
to close.
(2)
Before a brewery commences work or recommences work
after a closure of 15 days or more, the license shall give notice, in writing
to the Collector at least 10 days prior to the date fixed for the commencement
or recommencement of work.
(3)
The ordinary working house of brewery shall be as
follows:
SUMMER
(16 TH APRIL TO 15
TH SPTEMBER.)
All working days From 7.00 AM to
4.00 PM (with an interval of an hour Except Friday. from 12.00 Noon to 1.00
P.M.
Friday From 7.00 AM to 12.00
Noon.
WINTER (16
TH SEPTEMBER TO 15 TH APRIL)
All working days From 7.30 AM to
4.00 PM (with and interval of half an
Except Friday hour from 12.30 PM
(without an interval)
(4)
During the ordinary working hours, if the brewery is
working, the outer door shall be kept unlocked. Immediate on the close of
ordinary working hours, the Brewery AETO shall lock all entrances and exits of
the Bottling Hall of the Brewery with ticketed excise locks, except as provided
in sub-rule (8),
(5)
Upon giving a general notice to the Inspector or if
night work is only occasional, upon giving notice to the Inspector not less
than four hours before the ordinary closing hours of the days after which night
working is to be done, the brewery may be worked at hours other than the
ordinary working hours.
(6)
A brewery may remain open for work on a Sunday or a
holiday gazetted under the
Negotiable Instruments Act 1881
(Act XXVI of 1881) provided notice is given to the Brewery Inspector at least
24 hours before the Sunday or the holiday in question and a fee shall be paid
to the Government for each holiday shall be double the ordinary fee:
1.
Juma-tul-Wida
2.
Id-ul-Fitar (principal day)
3.
Id-ul-Azha (principal day) 4. Muharram (10th day)
5.
Pakistan day.
6.
Quaid-I-Azam’s death anniversary
7.
Id-I-Milad-un-Nabi
8.
Quaid-I-Azam’s birth day & Christmas day.
(7)
An account of overtime fee charged under sub rule (6)
shall be maintained in the brewery register in form B.5 and the amount due for
each month shall be payable within 7 days of the closure of the month
concerned. Intimation as regards the amount due during the month shall be sent
by the Inspector to the Manager of the brewery at the close of each month.
(8)
If the brewery works at other than the ordinary hours
by days, the Inspector shall remain present within the brewery enclosure. He
shall lock the outer gate of the brewery enclosure except in accordance with
the arrangements to be made with the sanction of the Collector for the
convenience of persons who may be permitted to enter or leave the brewery at
fixed hours, in connection with the operation being carried on.
(9)
If the brewery works on Sunday or a gazetted holiday
the Inspector shall remain present for duty within the brewery enclosure but
unless so authorized by the Collector, he shall not be required to take any
action for the bottling or issue of beer, and he shall lock the outer door of
the brewery and shall not allow any person to
enter or leave the brewery
enclosure except in accordance with the arrangements to be made with the
sanction of he Collector for the convenience of the persons who may be
permitted to enter or leave the brewery at fixed hours in connection with the
operations being carried on.
10.29 The
licensee shall keep the total produce of brewing separate from the produce of
any other brewing for the space of twenty four hours unless an account of the
first mentioned produce, shall have been sooner taken by the Inspector.
10.30 The
licensee shall not mix the produce of brewing with that of another except in
his store vats or casks, unless he shall have given previous notice, in writing
to the Inspector and he shall specify the quantity and gravity of the worts
when mixed.
10.31 All
grains in a mashtun must be kept untouched for a space of one hour after the
time entered in the book as the time for the worts to be drawn off, unless the
Inspector, has attended and taken account of such grains.
10.32 All
worts shall be removed successively, and in the customary order of brewing to
the under back coppers coolers and fermenting vessels, and shall not be removed
from the last named vessels until an account has been taken by the Inspector,
or until after the expiration of 24 hours from the time at which the worts are
collected in these vessels.
10.33 When
worts shall have commenced running into a fermenting vessel, the whole of the
produce of the brewing shall be collected within eighteen hours.
10. 34(a) The excise duty on beer at the
prescribed rate shall be charged and recovered from the licensed brewer at the
time of issue of beer from the brewery without any allowance for wastage. For
the purpose of calculating duty on bottled beer one imperial gallon will be
equal to six quart beer bottles or twelve pint beer bottles.
(b)
The beer may be removed from a licensed brewery (i)
free of duty in bond and (ii) on the execution of a bond for the payment of
duty Removal under (i) require in each case sanction from the Collector while
payments of duty in arrears under (ii) can only be authorized by the Excise
Commissioner.
(c)
If the Inspector is satisfied that the excise duty has
been paid or accounted for by one of the methods described in sub rules (a) and
(b) above, he shall issue the beer. At the same time he shall make over a pass
in form L-34.
10.35 If
the licensee objects to the amount of the duty demanded from him, he may move
the Collector to revise the charge. But no revision will be undertaken unless
and until all sums demanded under the preceding rule have been paid. In the
event of the original charge being found incorrect any excess levied from the
licensee will be refunded to him and if the amount claimed from him is found to
be less than that actually due, he will be called upon to pay the difference at
once into a Government treasury.
10.36 (1)
When beer upon which duty has been charged or paid is destroyed, while on the
entered premises of the licensee by accident or fire, or other unavoidable
cause, or when such beer, whether it has left the entered premises of the
licensee or not, becomes unfit for consumption the Excise Commissioner, may on
receipt of a formal claim from the licensee through the Collector, order a
remission or refund of duty.
(2)
If the beer has been returned, the fact must be
reported to the Excise staff as soon as the invoice has been received and the
consignment checked on receipt and a claim prepared and attested by the Excise
Inspector atonce.
(3)
If the beer has been destroyed by accident or fire or
other unavoidable cause or has bee spoilt while on the entered premises as soon
as the fact comes to the notice of the brewer he must report it and if the
excise staff is satisfied, a claim will be prepared and attested by the Excise
Inspector atonce. But no refund will be given if there is reason to believe
that the beer has been spoiled more than six months before it was brought to
notice.
(4)
The claim must contain:-
(a)
a declaration that the beer which is the subject of the
claim was brewed by the licensee.
(b)
A statement of the circumstances to which the claim is
due:
(c)
A statement of the date or dates on which the beer
claim is due;
(d)
A statement (when beer unfit for consumption is the
subject of claim) that it is proposed to dispose of the beer either (i) by
destroying or (ii) by distilling or (
iii) by converting it into vinegar.
(5)
When required to do so, the licensee must give
satisfactory proof of any fact mentioned in the claim.
(6)
Any remission or refund that is granted shall be at the
rate which the beer which is the subject of claim was charged.
(7)
The necessary calculation shall be as follow:-
(a)
When the beer that is the subject of the claim has not left
the entered premises of the licensee a deduction of two percent shall be made
from the actual quantity in gallons, of such beer. The amount to be remitted or
refunded shall be calculated on the remainder.
(b)
When the beer that is the subject of the claim has left
the entered premises of the licensee, there shall be made from the actual
quantity in gallons of such beer a deduction equivalent to such amount of added
water as the report of the Provincial Public Analyst Punjab may show to be in
beer. From the quantity remaining a further deduction of ten percent shall be
made. On the final balance so obtained the amount to be remitted or refunded
shall be calculated. Refunds of duty on quantities of 100 gallons of beer or
less will not be granted.
(8)
When the Excise Commissioner orders to that effect have
been received the Collector shall make the remission or refund either (a) (when
the claim is in respect of destroyed beer) atonce or (b) or (when the claim is
in respect of beer unfit for consumption) as son as the Excise and Taxation
Officer furnishes a certificate in the prescribed form that the beer has with
the previous sanction of the Collector, been either (i) destroyed in his
presence and that of the Inspector or other Officer deputed by the Collector,
or (ii) distilled, or (iii) turned into vinegar.
10.37 Licensees
shall be bound by all additional rules for the control of breweries which may
hereafter be prescribed under the existing law or under any law, which may have
after be evaled and by all special orders issued by the Excise Commissioner
with regard to individual breweries and shall cause all persons employed by
them in their breweries to obey all such rules.
10.38 The
license to work a brewery shall carry with it the right (i) to bottle on the
premises of the brewery, the beer made therein, and (ii) to obtain another
license to stock in and sell it on wholesale basis from the said premises.
10.39 Beer
shall be bottled in bottles of any colour or description having a capacity of [333.33], [500 ML]
or [750 ML] with necks suitable for sealing with crown coks, or in
metallic containers of such capacity as may be prescribed by the Excise
Commissioner from time to time. Accounts of beer bottled in the said bottles of
containers shall be kept in the manner specified by the Excise Commissioner.
10.40 (Deleted
vide notification No. 3658-65/2069-Ex, III dated 1st November, 1966).
10.41 If
the licensee infringes or causes or permit any person to infringe any of the
provisions of these rules or any of the conditions of this license, the collector
may revoke and determine the license and may also order forfeiture to
Government of the whole or any part of the security deposit.
Provided that the revocation of the license or forfeiture of
the security may be foregone on payment of such sum (not exceeding the amount
of security deposit) as the Collector may deem fit to accept.
10.42 The
licensee shall not decline sale or refuse supplies to any licensed vendor,
wholesale or retail who has obtained a permit for the issue of beer from his
brewery and tenders payment for such beer at the rate then current. If more
than one licensed vendors be applying at one time for supplies in case of
dispute who shall be supplied first, the licensee shall supply them in the
order of the dates of the applications received by the Inspectors the decision
between the applications bearing the same date, being made by the Inspector by
lot, provided that not more than 1200 gallons shall be supplied at one issue to
a licensed vendor who desires an issue of bottled beer or in the case of
bulk beer who desires his issue to be
made in casks or jars and at least 19 gallons each supplied by himself or by
the brewer on his behalf, and tendered at the time to a licensed vendor
tendering casks or jars of a smaller capacity. If any customer cannot, with due
diligence, be supplied before a noticed change of price takes place, the
licensee may demand payment from him at the changed price in force when he is
actually supplied.
EXTRAORDINARY
GAZETTEE DATED 26.9.1969 (Page 2739)
The
12th August
No.1149/69/1025-EX.III. In exercise of the powers conferred
on him by proviso (3) of section 26 of the Punjab Excise Act (1 of 1914) the
Member (Excise and Taxation) Board of Revenue, West Pakistan is pleased to
direct that for the purpose of rule 10.42 of the Punjab Brewery Rules
(contained in Punjab Excise Manual, Vol. II) all persons holding licenses for
the sale of foreign liquor under any existing excise law for the time
being in force in any area of
West Pakistan shall be deemed to be licenced vendors under the Punjab Excise
Act 1 of 1914).
By order of the Member
( Excise & Taxation )
Board of Revenue, West Pakistan,
ABDUL WAHID
Addl. Sec (E&T) BOR, West Pakistan.
Notification No. 2002-2003/305-EX(P)-III, dated 21st June, 2003. Excise
Commissioner, Punjab.
Amended vide notification No.1490-87/385-EXCISE &
TAXATION(P)-III. Dated.29.04.1987 Excise Commissioner, Punjab
Notification
No.2088-90/753-EXCISE & TAXATION(P)-III dated 11.08.1990 Excise
Commissioner, Punjab.
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