PUNJAB DISTILLERY RULES PRELIMINARY

GOVERNMENT OF THE PUNJAB EXCISE AND TAXATION DEPARTMENT

THE PUNJAB DISTILLERY RULES PRELIMINARY NOTIFICATION

[21^st Feb, 1998] 

Notification No. 13-98/161-EX(P)III, dated 21^st February, 1998. Excise Commissioner, Punjab.

9.0       In these rules unless a different intention appears from the subject or context:-

(a)             “License” mean a license granted for a distillery under section 21 of the Punjab Excise Act 1 of 1914.

(b)             “AETO” includes E&T Inspector.

(c)              “Wash” means a saccharine solution from which after distillation, spirit is obtained.

(d)             “Bub” is a composition itself in a state of fermentation prepared, for addition to wash, to promote fermentation.

(e)             “Low wines” means impure spirits produced from the first distillation of the wash in a pot still.

(f)              “Feints” means that portion of the distillate from the low wines which is considered unfit by reason of its impurities to be collected in the spirit receiver.

(g)             “Spirit” means both finished and unfinished spirit.

(h)             “Rectified spirit” means spirit of a strength of 43 degrees or more over-proof.

(i)               “Receiver” means any vessel into which the worm of a still discharges.

(j)               “Spent wash” means the residue left after the wash has been exhausted of spirit.

(k)             “Spent lees” means the residue left after unfinished spirit has been redistilled.

(l)               “Spiced spirit” means spirit redistilled after the addition of flavours and spices to plain spirit.

(m)           “Special spiced spirit” means spiced spirit approved by the Excise Commissioner for issue as special spiced spirit. It includes matured spirit more than two years old.

(n)             “Malt Whisky” means whisky manufactured from malt only or blend of such whisky with plain spirit in such a ratio that plain spirit does not exceed one third thereof, [“Light Malt Whisky” means a blend of minimum of 20% whisky manufactured from malt with plain spirit which does not fall within the definition of malt whisky”].

(o)             “Matured Whisky” means whisky matured in wood for a period of not less than two years.

(p)             “Distillation” includes reinstallation.

(q)             “Excise and Taxation Officer” means the Excise and Taxation Officer incharge of a distillery or having jurisdiction in the area where a distillery is sought to be located.

Grant of License

9.1 The Excise Commissioner has full power to grant or refuse applications for licenses with reference to the requirements of the province.

9.2 Any person desiring to obtain a license for a distillery under section 21 of the Punjab Excise Act (1 of 1914) may apply to the Collector through the Excise and Taxation Officer.

9.3 Every application for a license for a distillery shall be in writing in the form D.1 and shall be accompanied by:-

(a)             a correct plan of the premises which the applicant proposes to use for the purposes of his business under his license and of the building existing or to be erected thereon, for the said purposes.

(b)             A list and plans of all warehouse store rooms and other places appertaining thereto, or to be used in connection therewith; and

(c)              A certificate from the Civil Surgeon that there is no objection on sanitary grounds to the construction of distilling premises, or to the distillation of spirit on the site and in the building shown in the accompanying plans.

9.4       No licence shall be granted unless and until the applicant therefore has:-

(a)             deposited as security for the fulfillment of all the condition 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 distillation, storage and issue of spirit are built in accordance with the prescribed regulations and that due precaution has been taken against fire; but in respect of the present buildings, plant and apparatus of existing distilleries which do not conform with the provisions of these rules, the Excise Commissioner may in writing, grant exemption from the operation of any of these rules.

9.5 The license shall be in form D.2 and is not transferable except with the sanction of the Excise Commissioner.

Security

9.6 The licensee shall execute a bond in the prescribed form pledging the premises, stock of spirit, stills all apparatus and utensils employed in the manufacture and storage of spirit for the due discharge of all payments which may become due to Government, with the sanction of the Excise Commissioner the licensee may in lieu of executing such a bond deposit Government promissory notes of such value as the Excise Commissioner may direct. A deposit made under this rule shall be separate and distinct from the security deposit required by rule 9.4.

Period of Licenses

9.7 Licenses are granted without limit of the period for which they are in force but can be canceled for breach of the terms, or can be determined by the Excise Commissioner after one year’s notice.

9.8 If the licensee ceases to work the distillery without giving notice as required in his license, or if he ceases to work the distillery within the period of such notice, the Collector may take possession of the distillery and its plants and work it by himself or by the agency of any person authorized by him in that behalf for a period equivalent to the period of notice or unexpired period of notice as the case may be.

9.9 In the case mentioned in the foregoing rule the licensee shall be entitled to receive from Government such reasonable rent for the use of the buildings and plant as shall be determined by the Excise Commissioner.

9.10 If a license be revoked, canceled or determined the licensee shall dispose under the conditions of his license his stock of spirit, apparatus, storage vessels and other distilling plant in such manner as the Excise Commissioner may direct.

9.11 The licensee may not hypothecate the whole or any part of the licensed premises without the previous written sanction of the Excise Commissioner.

Inspection

9.12 The licensee shall at any time permit the Collector or any other officer authorized by the Collector in that behalf, to inspect and examine his licensed distillery, the premises and warehouses connected therewith and the spirit made and stored therein, and shall render to the Collector or officer (as aforesaid) all proper assistance in making such inspection and examination.

9.13 The licensee shall agree to the posting of a Government excise establishment to his distillery for the purpose of ensuring the due observance of these rules and for watch and ward. This establishment shall consist of an AETO and as many E&T Inspectors and constables as the Excise Commissioner shall deem sufficient for the requirements of the distillery. This staff, subject to the general orders of the collector or other higher authority shall be under the control of the Excise and Taxation Officer.

9.14 The licensee shall provide within his distillery enclosure an office for the AETO as well as quarters, to be approved by the Director Excise and Taxation for the AETO and constables who will be required to remain within the distillery enclosure on night duty.

9.15 The licensee shall if required by the Excise Commissioner provide residential quarters for the Government excise establishment posted to the distillery.

9.16     The licensee shall pay a fee comprising:-

(i)               the charges on account of salaries (including leave and pension contributions) of the excise establishment posted to the distillery in pursuance of  the provisions of rule 13 payable into the Government treasury by the 15^th of the month of which the charges relate; and

(ii)             [Rs. 50,000.00] per annum payable within 15 days of the commencement of the financial year, or in case of the grant of a new license, within 15 days of such grant.

9.17         The licensee shall when required permit samples of the materials used or spirit prepared in the distillery to be taken for analysis under the orders of the Collector or the Excise Commissioner, by an officer authorized by them to take samples, or by the Excise and Taxation Officer or the AETO, Each sample shall be taken in three reputed quart bottles or (when the materials cannot be placed in bottles) in three parcels, in the presence of the licensee or a responsible representative deputed by him for this purpose; each bottle or parcel shall be immediately and securely sealed in the presence of the AETO and the licensee or his representative. Both of them shall sign a label which shall be affixed to the bottle or parcel and describe the contents thereof as accurately as possible. One bottle or parcel shall then be made over to the licensee’s representative, the second shall be sent for analysis and the third retained by officer concerned pending the disposal of the case.

9.18         The licensee shall afford all reasonable assistance to the AETO in carrying out his duties.

9.19         The licensee 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 Director Excise and Taxation.

9.20         The licensee shall furnish to the Excise and Taxation Officer a list containing the names of any manager or assistant manager employed by him and of all employees whose duties require them to enter the distillery enclosure. The Excise and Taxation Officer shall forward a copy of this list to the Collector and the licensee shall not employ on such duties persons to whom the Collector objects.

9.20-A Under rule 5.39 (29) (a) (iv) of the Punjab Excise Manual, Volume II as amended vide Excise Department Notification No.2318.Ex dated the 25^th September, 1953 a liquor licensee cannot, unless otherwise permitted by the Excise Commissioner sell Pakistan Made Foreign spirit except in bottles of the following sizes;-

(a)             reputed quart bottles of the capacity of 26-2/3 Ozs.

(b)             Reputed pint bottles of the capacity or 13-1/3 Ozs.

(c)              Quarter bottles of the capacity of 6-2/3 Ozs.

The capacities of bottle, in which Pakistan Made Foreign spirit manufactured in East Bengal is permitted to be bottled and sold have been fixed, vide rule 247 (a) and (b) of the reprint under the Bengal Excise Act to range from 22 Ozs. And 11 Ozs to 12/2 Ozs. respectively in the case of quarter and pints of whisky, brandy and rum, and 22 Ozs and 11 Ozs to 12 Ozs respectively in the case of quarts and pints of gin. Accordingly, as imported from East Bengal will be exempt from the operation of the aforesaid rule. This exemption will, however, be subject to the following conditions:(a) That only quarts and pints will be imported from East Bengal.

(b)             That the minimum guaranteed quantity of its contents shall be clearly indicated on the label in conspicuous letters and figures.

(c)              That six quarts or one dozen pints of spirit imported from  East Bengal shall be treated as equivalent to one Imperial gallon for purposes of levy of duty under order 2.1 of the Punjab Excise Manual Volume II read with para 3.22 ( g) of the Punjab Excise Manual Volume III.

(d)             That vend fee shall be recovered treating these bottles to be reputed quarts and pints within the meaning of the Punjab Excise Act (i.e six quarts of one dozen) for purposes of recovery of vend fee, in terms of rule 5.31 of the Punjab Excise Manual Volume II.

(e)             That one quart or two pints of any kind of spirit imported from East Bengal shall be deemed to comprise one unit of liquor under the, Punjab Prohibition and Restriction of liquor Rules, 1949.

(Vide Excise Commissioner’s circular memorandum No.2512/EX dated the 20^th October, 1953).

9.21         If the licensee desires to employ any person temporarily for duties requiring him to enter the distillery, e.g to replace a servant who is absent on leave or for sickness otherwise or to perform any special duty in the distillery, he shall inform the Inspector, who shall add the name of such person to the list mentioned in rule 9.20 above.

9.22         If any servant leaves the service of the licensee or is not longer employed in duties requiring him to enter the distillery, the licensee shall give notice to the Inspector and have his name removed from the list. The Inspector shall inform the Collector accordingly.

9.23         No person shall be allowed to the distillery except the licensee, any director of a company owning the distillery, any Government official or police officer whose duties require him to enter the distillery any person introduced by the licensee or director, the manager and any person whose name has been entered on the list mentioned in rule 9.20 above.

9.24         Every person entering the distillery shall on leaving the distillery be liable to be searched under the AETO’s order, but the AETO shall not have any person searched, except upon reasonable grounds for suspicious and he shall record in his diary the details of every search made.

9.25         The licensee shall not close the distillery for more than three days in any month, exclusive of Sundays and holidays, without the previous written permission of the Collector.

THE COMMENCEMENT AND CLOSURE OF DISTILLERY WORK AND WORKING ARRANGEMENTS

9.26         If it is intended to close the distillery 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.

9.27         Before a distillery commences work or recommences work after a closure of 15 days or more, the licensee shall give notice, in writing to the Collector at least 10 days prior to the date fixed for the commencement or recommencement of work.

9.28         The ordinary working hours of a distillery shall be as follows:-

SUMMER (16^TH APRIL TO 15^TH SEPTEMBER

All working days except Fridays.       From 7.0 A.M to 4.0 P.M with an interval of one                                                            hour from 12 noon to 1.P.M.

Fridays                                               From 7.A.M to12 Noon.

WINTER (16^TH LSEPTEMEBER TO 15^TH APRIL

All working days except Friday         From 7.30 A.M to 4.0 P.M (with an interval from

                                                          12.30  P.M to 1.0 P.M ).

Fridays                                              From 7.30 A.M to 12.30 P.M (without any interval

9.29     During the ordinary working hours, if the distillery is working, the outer door shall, except as provided in rule 9.33 below, be kept continually unlocked.

9.30 Upon giving a general notice to the AETO, or if night work is only occasionally, upon giving notice to the AETO not less than four hours before the ordinary closing hours of the day after which night working is to be done, the distillery may be worked at hours other than the ordinary working hours.

9.31 If stills in any distillery are so worked that there is ordinarily no period on any ordinary working day in each week during which the stills are simultaneously silent, the licensee shall at which once a week on any day other than a Sunday or a holiday gazetted under the Negotiable Instruments Act and at any time during the ordinary working hours by day, after giving to the AETO 24 hours notice of the day and hour fixed by him, work off every still in the distillery and arrange that no distillation shall be in progress for one hour in order that the AETO may take an account of the working of the distillery.

9.32 A distillery may remain open for work on a Sunday or a holiday gazetted under the Negotiable Instruments Act provided notice is given to the Distillery AETO at least 24 hours before the Sunday or holiday in question and a fee shall be paid to Government not exceeding Rs. 15 per day or part of a day as fixed by the Excise Commissioner for each distillery. If a distillery remains open for working after due notice to the Distillery AETO on any of the holidays specified below, the fee payable to Government for every such holiday shall be double the ordinary fee:-

(1)             Jumatul-Wida

(2)             d-ul-Fitr (Principal day)

(3)             Id-ul-Azha (Principal day)

(4)             Muharram (Tenth day)

(5)             Pakistan day

(6)             Quaid-i-Azam Death Anniversary.

(7)             Id-I-Milad-un-Nabi

(8)             Qaid-I-Azam’s Birth day and Charismas day.

If the distillery remains open for the fermentation of but and wash only the fee payable shall be one third of the ordinary fee.

Explanation.- “Open for work” shall mean any normal operation connected with the distilling and bottling of spirit and includes the fermentation of bub or wash.

9.32-A An account of overtime fee charged under rule 9.32 above shall be maintained in the distillery register in form D23, and the amount due for each month shall be payable within seven days of the closure of  the month concerned. Intimation as regards the amount due during the month shall be sent by the Distillery AETO to the Manger of the Distillery at the close of each month.

9.33 If the distillery work at other than the ordinary hours by day, the Inspector shall remain present within the distillery enclosure, but except incase of emergency, the licensee shall not require him to lock or unlock any receiver, at or other part of the plant; and he shall lock the outer door of the distillery, and shall not allow any person to enter or leave the distillery 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 distillery at fixed hours, in connection with the operation being carried on.

9.33-A If the distillery works on Sunday or a gazetted holiday, the AETO shall remain present for duty within the distillery enclosure but unless so authorized by the Collector, he shall not be required to take any action for the bottling or issue of spirit and he shall lock the outer door of the distillery and shall not allow any person to enter or leave the distillery 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 distillery at fixed hours, in connection with the operation being carried on.

9.34     (1)  The use of naked lights of any description within the distillery is prohibited.

(2) Smoking in any portion of the excise enclosure where spirit is manufactured, stored behold or issued is strictly prohibited.

PRESCRIBED OUTTERNS OF SPIRIT AND STOCKS OF SPIRIT AND DISTILLING BASE.

9.35 The licensee shall if there is a demand upon his distillery for such a quantity, produce during each colander year at least 90 percent of the outturn of spirit which his stills are capable of producing according to the estimate of their charge capacity entered in his licence. The calculation of the outturn shall be based on the assumption that 100 gallons of wash, whether or gur, molasses or mahua will yield 12 proff gallons of spirit, that each continuous still will work on an average 12 hours a day and that each pot still will be charged with wash one and a half times a day and that stills will work for an average of five days a week throughout the year.

9.36 Subject to the provisions of the preceding clause, the licensee shall maintain a stock of spirit, bulk as well as bottled, so that such stock shall, at the beginning of each month from May to September inclusive, after allowing for compliance with all orders in hand at the time be equal to one third the average amount issued during that month in the three preceding years and at the beginning of every other month to half such average amount. If on account of any emergent and unexpected demand during the last days of the preceding month, the stock on the first day of any month is below the amount required by this clause, the licensee shall, in the beginning of the month make it good with the least possible delay. In case of serious or continued failure to comply with this conditions the licensee may be required to pay a penalty determined by the Excise Commissioner and persistent failure to comply with this condition will entail the cancellation of the licensees license.

9.37 The licensee shall have always in stock, in a gur, molasses, or mahua store, to be provided by him and approved by the Excise Commissioner a quantity of gur, molasses or mahua, sufficient for the preparation of wash for the full working of all his stills, calculated upon the data set forth in rule 9.35 above for 10 full working days in the months from October to March inclusive to April to September. The stock shall be calculated on the basis that it requires 3 maunds of gur or four maunds of molasses or mahua to prepare 100 gallons of wash, provided that if the licensee maintains a stock of spirit over and above the quantity required by rule 9.36 above, then the stock of gur, molasses or mahua may be correspondingly reduced. In making this calculation one maund of gur, molanesor to LPG of molasses or spirit respectively. The licensee shall on the 1^st and 15^th day of each month, report to the AETO the quantity then in stock and shall permit the AETO to verify the quantity if he desires to do so.

9.37-A The licensee shall always have in stock empty quart, pint and half pint bottles, pale as well as dark, so that after complying with all orders in hand, the stock of empty bottles shall be equal to the amount of bottles issued during the corresponding month of the last year. The licensee shall on the 1^st and 15^th day of each month, report to the Inspector the quantity of empty bottles, in gross numbers then in stock, and shall permit the Inspector to verify the said quantity if he desires to do so.

ACCOUNTS AND REGISTERS

9.38 The licensee shall keep up the registers which are by these rules prescribed for maintenance by the licensee, and shall submit them for inspection when required.

9.39 The licensee is entitled to inspect those registers maintained by the AETO which relate to the operation of distillation and issue and to stock-taking and notice should be given to him of any corrections made in them.

9.40 (1) If the licensee has a laboratory attached to his distillery and requires spirit for use in the laboratory he shall be entitled to remove to the laboratory from the distillery duty free, from either the safes of the stills, the spirit receivers the spirit store or from the maturing warehouse, finished spirit and unfinished spirit to the extent of three gallons per month provided that not more than two quart bottles shall be so removed at any time and the spirit so removed shall not be used in the distillery laboratory otherwise than for experimental work connected with distillery operations only. The licensee shall keep a regular account of the disposal of such duty free spirit which will be subject to examination by excise officers. All spirit which comes waste in the laboratory and does not by the addition of any chemicals or otherwise become deleterious shall be returned to the distillery for re-distillation

(2)             As application for every quantity of spirit required to be removed from the distillery under the rule must be made in writing to the Distillery AETO, who shall record thereon the quantity and strength of the spirit taken, and make a note of the same in his diary and other relevant distillery registers.

(3)             If spirit removed under the concession is used otherwise than as permitted by subrule (1) of this rule, the concession may be withdrawn.

9.40-A The licensee shall also be entitled to remove once a year duty free Pakistan made foreign liquor and country spirit not exceeding one gallon or with the permission previously obtained of the Excise Commissioner in specified quantities in excess of one gallon from the distillery for laboratory examination in a foreign country; provided that he shall keep a regular account of the disposal of such duty free spirit, which will be subject to examination by Excise officers. He shall also produce within six months the customs receipt in respect of the duty paid on such consignment on its entry into a foreign country. In default the licensee shall be required to make good the duty which otherwise would have been levied on the quantity of liquor when it left the distillery. The licensee shall, if required to do so, produce a certificate showing that the liquor in question was duly examined.

9.41 The licensee within one week of their being made, but not later, may call in question, by an objection in writing presented to the AETO any entries in those of the AETO’s registers which are open to his Inspection. Any dispute regarding such entries which cannot be settled by discussion between the AETO and the licensee shall be referred to the Collector. If no objection is raised the entries shall be presumed to be correct.

THE UPKEEP OF BUILDINGS AND PLANT

9.42 All buildings and plant used directly for the manufacture and storage of wash and spirit must be situated in a distillery enclosure in which no business shall be carried on, except that of the manufacture, storage and issue of spirit. The enclosure shall be surrounded by a wall having one opening only and so built as to prevent communication between the distillery enclosure and outside, except through the opening provided.

9.43     The buildings and plant shall be specified in the license and shall be properly maintained to the satisfaction of the Collector particular attention shall be given to their cleanliness.

9.44 The licensee shall provide for use in measuring spirit in the distillery, and at the time of issue such measures, gauging machines, weighting machines and other appliances, as the Excise Commissioner may direct him to provide.

9.45 If the building and plant (including the measures, etc referred to in the preceding rule) are not properly maintained and the premises and plant are not kept properly clean, the licensee may be required to stop all work in the distillery within one week after receipt of notice to that effect from the Collector.

9.46 If any still vat pipe or other part of the plant is at any time found to be defective or leaking, and the Excise Commissioner or Collector order the discontinuance of its use, it shall not be used again till it has been repaired to the Board of Revenue’s or Collector satisfaction.

9.47 The licensee shall not alter the building or plant specified in his license, without the Director Excise and Taxation permission provided that any minor and urgent alteration or repair may be made with the consent of the AETO, who shall forthwith report to the Collector. Any important alteration sanctioned shall be noted on the license.

9.48 All processes for the manufacture, issue and sale of foreign liquor must be conducted within the distillery enclosure.

STILLS AND OTHER PLANT PIPES

9.49 The distillery and its apparatus shall be so arranged that from the time when the fermented wash is passed into a still to the time when the spirit is issued from the store vats, the distillate shall be contained in closed receptacles and be conveyed to stills, receivers and other receptacles only through closed pipes preferably by force of gravitation, but when this cannot be arranged, by pumping. Water required for the distillery working shall be carried off only through closed pipes, wash shall be conveyed from the fermentation vats to stills and spent wash and spent lees shall be carried off in closed pipes or covered drains.

9.50 The ends of still worms and all pipes which carry spirit or serve spirit receptacles shall be firmly fixed into the receptacles they serve.

9.51 If a spirit pipe is required to charge or discharge one or other of a series of receptacles, the pipe shall be connected with each of the receptacles, by half unions of the same pattern fixed in the receptacles the other half of the union common to all, being fixed to the connecting pipe.

9.52 All the joints in spirit pipes must either be riveted or be joined with bolts. In the later 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 Excise Commissioner the flanges may be pierced by a bolt carrying a revenue lock, inserted through a hole, at one end of the bolt. Alternatively the flanges may be drilled with a hole 1/8^th of an inch in diameter through which a wire should be twisted together and sealed with a revenue seal.

9.53     The licensee shall be responsible for preventing any leakage from pipes.

9.54 Pipes intended for the conveyance of wash and spirit must be so fixed that they can be examined throughout their entire length.

9.55 All pipes and covered drains shall be coloured with a colour indicating the purposes for which they are used as follow:-

If intended for the conveyance of wash, green; if for the conveyance of spirit, red; if for the conveyance of water or steam, white; if for the conveyance of spent wash yellow if for the conveyance of gas or electric wires used for the purposes of illumination or power, black if for the conveyance of molasses, blue.

LOCKS

9.56 The charging and discharging pipes of potstills, all spirit safes and all mandoors,  clocks or other openings in stills, spirit vats, spirit receivers spirit chargers and other receptacles for spirit, and in spirit pipes with branches, the point where each branch joins the pipes and the doors of all buildings and rooms used for the storage of spirit shall be so fitted as to enable them to be closed with two locks, the keys of which are not interchangeable, and of which one lock shall be a revenue lock, in charge of the AETO, and the other a distillery lock in charge of the licensee.

9.57 Revenue locks supplied by the Excise Commissioner will invariably be put on whenever necessary under these rules, but the licensee may dispense with his own locks, except in the case of such as must be affixed to all receptacles or rooms used for the storage of spirit.

9.58 Locks shall be so arranged as to render it impossible to use any pipe or part of a pipe unless the locks are either removed or else closed only with working fastenings, or to extract any of the contents of any building, pipe receiver or other receptacle concerned, without opening both the locks which control such building, pipe or receptacle.

9.59 Lock fastenings must be constructed as much as possible in one piece. When hinges on them are necessary, the hinges must be formed by welded joints and not by riveted pins. If a part of any fastening is attached to a door or a receptacle, it must be by rivets and not by screws. The fastenings for locks must be fitted so closely as not to admit of any cock being partially turned or opened or the plug or key lifted up or taken out after the fastening is applied. Chain fastenings must not be used, except in cases where it would be impracticable to apply any other description of fastening.

9.60 When it is necessary for the licensee’s operations that cocks upon closed pipes be left open when the AETO is not present, working fastenings must be provided. Such fastenings must be so constructed that the revenue lock shall not interfere with the free use of the cock and so fitted that no abstraction of spirit is possible.

GENERAL RULES AS TO ECEPTACLES FOR WASH, BUB SPIRIT AND DENATURED SPIRIT

9.61 Except for the bona fide purposes mentioned below the licensee shall not introduce or permit the introducing of bottles or other versels having a capacity of less than four gallons each, into the distillery enclosure.

EXCEPTIONS

(i)               Bottles required for bottling country spirit or Pakistan made foreign spirit under rule 9.93.

(ii)             Bottles or other vessels, in such number as may be determined by the Board of Revenue containing essences, colours and the like needed for the licensee’s legitimate operations but they should be stored in the colouring and compounding material room referred to in rule 9.92.

(iii)           Bottles or other veseels intended for use as containers of rectified or denatured spirit, to be supplied to Civil Surgeons or to scientific institutions approved by the Board of Revenue and bottles approved for bottling of rectified spirit under rule 9.93A of these rules.

(iv)            Bottles or other vessels for removal of products by the distiller for purposes enumerated in rule 9.40, 9.40-A and 9.115 (g) of these rules.

9.62         Vats shall ordinarily be used for the storage of spirit, but a limited number of caskes or drums may, subject to the provisions of rule 9.64 below be kept in the store room for the storage of special kinds of spirit, such as whisky and for the use in collecting quantities withdrawn from store vats in slight excess of requirements and the like, and a limited number not exceeding 30 of caskes or drums filled according to rule 9.10 6 of these rules for issue may be kept temporarily in the store room for issue to purchasers.

9.63         The vessels used as receptacles may be of any material; they shall be of regular shape large covered vessels shall be fitted with manholes of a size approved by the Board of Revenue and every vessel shall be provided with proper approved arrangements for gauging with rods and with tables showing the number of gallons contained in them when filled to every tenth of an inch by either the wet or the dry method of gauging according as the Board of Revenue decides to apply one or the other method to such vessel. When the wet method of gauging if applied to any vessel a permanent dipping rod of a pattern approved by the Board of Revenue shall be fixed in a manner approved by him to that part of the vessel where there is the greatest depth of liquid in it.

9.64         Each vessel shall have legibly painted on it in English its number, its capacity and the use to which it is applied and its details shall be properly registered by Inspector.

9.65         Except with the special sanction of the Board of Revenue in the case of a receptacle, sunk under the ground level each vessel shall be fixed so as to permit of examination all around it shall slope slightly down to its cock and its cock shall be so fitted that the vessel can drain entirely through the cock without being moved.

9.66         No receptacle of which the contents are estimated by a guage, rod, shall be brought originally into use till it has been gauged and passed by the AETO and a table book has been prepared fot it, and, if any gauged receptacle is repaired or moved, it may not be brought again into use till its has been reguaged and passed by the AETO and revised table book has been prepared.

FERMENTATION VATS

9.67     Fermentation vats shall be placed in a room or building specially set apart for them alone.

9.68 The licensee shall provide vats for the fermentation of wash having a capacity sufficient for the continuous working of all the stills in the distillery, up to the maximum of their capacity as recorded in the license upon the calculation that it required 48 hours to ferment wash.

9.69     No wash shall be used except such as has been prepared within the distillery, nor shall any wash be removed from the distillery;

Provided that if so desired the licensee may be allowed to remove samples of wash from each vat in quantity not exceeding half a gallon per vat for use in the distillery laboratory;

Provided further that in the case of the preparation of wash for the manufacture of malt whisky, the said wash may be prepared in the Brewery and then pumped into a distillery for purposes of distillation.

9.70 The licensee shall enter in the register prescribed for the purpose the exact quantity of the gur, molasses, mahua or other substance used, and shall give the AETO an opportunity of verifying this quantity whenever he may deem it desirable to do so.

9.71 (a) If wash is prepared from a malt base, it must be collected in the fermenting vat and be ready for gauging and proving within six hours, after it has begun to run into the vat.

(b)             In the case of wash prepared from gur or liquid molasses, the AETO shall take the readings, as regards quantity and specific gravity, as soon as complete solution has been attained. The solution may be effected in the fermentation vat or in a dissolving vat separate from the fermentation vat.

(c)              In certain distilleries, gur or molasses wash, prepared in a dissolving vat, is run into a fermentation vat after the necessary quantity of bub has already been introduced into the fermentation vat. In such cases, the specific gravity of the wash in the dissolving vat, immediately before transference to the fermentation vat should be treated as the initial specific gravity of the wash.  Where the contents of two or more dissolving vats are transferred to the fermentation vat, the initial specific gravity of the wash. Where the contents of two or gravities of the valts in the several dissolving vats used, calculated where necessary according to example II one page 124 of the Technical Excise Manual. It would be an advantage to maintain a fixed specific gravity in the dissolving vats.

(d)             If mahua is used, the initial quantity and specific gravity of the wash shall be ascertained in such manner as the Excise Commissioner may specially prescribe.]

9.72 (i) No substance of any kind shall be added to the wash after it has been gauged and proved, except water or chemicals or bub added under the procedure set forth in the next succeeding clause, provided (i) that due notice of such addition is given by the licensee to the AETO; (2) that  the requisite entries regarding it are made by the licensee in the prescribed register; and (3) that no addition of any kind is made to wash more than 24 hours after it was first gauged and proved. After the lapse of this period of 24 hours, the wash shall remain undisturbed in the fermentation vat until fermentation is completed and the wash is removed to the still.

(ii) In some distilleries wash is prepared in a dissolving vat or vats separate from the fermentation vats and is (a) gradually added to bub already collected in the fermentation vat or (b) collected simultaneously, with bub running into the fermentation vat. In the case of such distilleries, no substance of any kind shall be added to the mixture of the bub and wash in the fermentation vat. Water and chemicals may however, be added to the wash in the dissolving vat or vats, before it has been gauged and approved. The initial quantity and specific gravity of the mixture of bub and wash in such cases should be calculated from the initial quantities and specific gravities of wash and bub ascertained immediately before they are run into the fermentation vat.

9.73 (a) The preparation of bub shall be conducted in a special bub vat or vats set apart only for such preparation and the registration of the materials used and of solution and other matters connected with it, shall be carried out in the register specially prescribed for the purpose. The bub vats used may be smaller than the ordinary fermenting vats if desired, and there may be connected with it an auxiliary vessel for dissolving the material used for setting up the bub, but fermentation must not be allowed to proceed to a close in this vessel. Ordinarily the whole of the bub must be conveyed into the fermentation vat or vats to which it is to be added within 24 hours of first beginning to make, or dissolve or set it up.

(b)             With the special permission of he Excise Commissioner any licensee who is able to declare the alcoholic percentage and the original specific gravity of a bub may keep such bub for more than 24 hours after the time when its making solution or setting up commences, and he may be permitted to make such a bub for more than 24 hours after the time when its making solution or setting up commences, and he may be permitted to make such a bub and keep it going continuously by adding to it fresh safcharine substance and water from time to time. In such a case he must, at the time of original book adding any of such continuously maintained bub, to the contents of any fermentation vat containing wash, record the quantity in bulk gallons, and the original special gravity of the addition. The AETO shall enter a copy of these particulars in his registers and make necessary alterations in the record of the wash to which it is added.

(c)              The licensee shall give notice to the AETO, with details of the registered numbers of the vessels concerned, before any conveyance of bub from the vat in which it is prepared, to the main wash, or to a fermentation vat.

9.74         As soon as wash is fully attenuated and ready for distillation, the licensee shall inform the, AETO, and the AETO shall again by guauging and the use of the Saccharometer, ascertain the quantity and specific gravity of the attenuated wash and record these in his prescribed register. The licensee shall record the final quantity and specific gravity in the register prescribed for maintenance by him.

9.75         The licence shall not draw off or use the attenuated wash until it has been gauged and proved by the AETO, and when he does draw it off, the AETO shall enter in the prescribed register particulars regarding the quantity drawn off and the still into which it is drawn off.

STILLS

9.76 Stills may be of any form or construction the licensee may think proper and for which he has a license, but the still power of the distillery shall not be increased without the special sanction of the Excise Commissioner.

9.77 The Director Excise and Taxation may authorize the replacement of any still by another of equivalent distilling capacity, or the reuse of any still which has been dismantled and thrown out of use without its place being taken by another still.

9.78 There shall be no openings into any still, except those in connection with the charging and discharging pipes, pipes for the conveyance of vapours or fluids from one part of the still to another condensers, mandoors an air cocks or valves upon the breast or head. The external orifice of an air valve must be so constructed and covered by a perforated metal plate as to make it impracticable by means of it either to introduce wash or to abstract spirit or to convey away spirit vapour for condensation elsewhere.

9.79 When wash is being distilled in a pot still and in all distillations by a continuous still the still need not be secured by the AETO with a revenue lock.

9.80 When a pot still is being used for the distillation of unfinished spirit, the mandoor and the charging and discharging pipes shall be secured by the AETO with closed fastening and a pot still used for the redistillation shall be charged and discharged only after notice has been given to the AETO and under his supervision.

SAFES

9.81 A safe furnished with a hydrometer or specific gravity beeds, capable of showing the strength of the distillate, shall be provided between every still and its receiver or receivers. There may be separate safes between each still and its receiver or receivers, or a central safe which controls the worm ends communicating between a number of stills and their receivers.

RECEIVERS AND CHARGES

9.82 Two or more receivers may be fitted to the same still in order to enable the distillate to be collected in separate portions and one receiver may work, in connection with more than one still. There should be a separate receiver for feints.

9.83 The receiver or receivers attached to each still or set of stills shall be of a capacity enabling them to contain all the distillate which can be produced by the still or set of stills in 36 hours full working.

9.84 The spirit whether finished or unfinished produced by any one distillation, shall be run into an empty receiver or receivers, and such spirit shall be gauged and proved by the AETO in the presence of the licensee or a responsible representative deputed by him for this purpose, in the receiver or receivers of the still or set of stills in which it is produced, before it is passed out of such receiver or receivers or mixed with spirit produced by any other distillation.

9.85 The admixture of sugar or other foreign substance in the spirit after it has been drawn from the still and before it is tested is prohibited.

9.86 The AETO shall arrange ordinarily to discharge into a still or charger, as desired by the licensee directly after each distillation, all unfinished spirit run into the receiver or receivers connected with such distillation, and to pass into the store vats each evening all spirits finished during the day and each morning all spirits finished during the night, and he shall, by the use of the gauge and hydrometer, verify and record in the prescribed registers the quantity and the strength of all spirit so discharged or passed in.]

STORES VATS

9.87 Store vats shall be kept in a room or building set apart entirely for them and provided with only one door. This room or building will be designated the store room.

9.88 The licensee shall provide store vats, having an aggregate capacity equal at least to half of the demand of the month in which most spirit is issued during the year. If the existing capacity at any time appears from the average of the issues, recorded during the previous three years, to be materially deficient, the licensee shall, if required by the Director Excise and Taxation make the necessary increase to it.

9.89 A store vat or vats may be separately set apart and used for the storage of each of the

following kinds of spirit viz:-

(1)             Plain spirit.

(2)             Spiced spirit including special spiced and matured spirit.

(3)             Pakistan Made foreign spirit.

(4)             Denatured spirit.

Provided that, excepting denatured spirit any vessel set apart and used for the

storage of any one of the above kinds of spirits shall not be used for the storage of any other kind of spirit, unless the vessel is properly cleaned and filled with water for at least 24 hours so that no smell, taste or colour of a previous sprit is imparted to a fresh spirit.

Any vessel or vessels set apart for the storage of denatured spirit shall be in a

separate room or building set apart solely for such spirit. That room or building shall be called the denaturing room.

9.90 With the previous sanction of the Excise Commissioner country spirit or Pakistan made foreign spirit intended to undergo the process of maturing may be stored, without prepayment of duty in an unlimited number of cases in a room within the distillery enclosure specially set apart and used only for this purpose and secured under the double lock of the AETO and the licensee. The spirit for maturation may, with the special permission of the Excise Commissioner be kept in wood vats and in spirit store room which shall for the purposes of this rule be deemed to be a matured spirit warehouse. The room will be designated the matured spirit warehouse Deposits in, and withdrawals from the warehouse will be governed by the following regulations:-

(1)             An application for the removal of country spirit or Pakistan made foreign spirit from the store room to the matured sprit warehouse must be made in writing to the AETO. The application, on presentation must specify the serial number of each cask, and before removal takes place must be completed by specifying for each cask its full capacity and the quantity and strength of the spirit it contains.

(2)             Removals may be made at any strength not below the strength prescribed for the issue of spirit.

(3)             No. cask of less than eight gallons capacity shall be removed for deposit in the matured spirit warehouse.

(4)             In preparation for removals, the tare or weight empty, of each cask must first be ascertained the cask thereafter filled to the bunghole with the spirit intended for removal and the capacity determined in the manner prescribed by the Excise Commissioner No objection need be raised if it is desired to draw off any quantity by imperial measures from the full cask before the removal is made. In that case, the quantity remaining in the cask, i.e. ullage quantity will be reckoned by deducting the measured quantity from the ascertained full capacity.

(5)             All Particulars of gauge and proof must be recorded at the time of removal in the appropriate columns of the warehouse register, instead of on the pass, as in the case of ordinary issues. The quantity in London Proof gallons will be shown as transferred to the warehouse in the appropriate column of the issue register but it is important that the removal should not be classed with the issue.

(6)             Upon the outside of both of the heads of every cask removed from the store room for deposit in the matured spirit warehouse must be legibly printed with oil column the progressive number of the cask beginning with number one on the first of January in each year, also the colander year in which the deposit is made and the full capacity to the nearest tenth of the gallon.

(7)             No pass will be necessary to cover transport from the spirit store room to the matured spirit warehouse.

(8)             Immediately preparation for removal has been completed the AETO must see the cask or casks safely deposited in the warehouse.

(9)             Each cask deposited in the warehouse must be closed with a bung of hard wood, fitted flush with the cutside of bung stave. The licensee may in his discretion, insert a spiget in to the hard wood bung, to serve as a safety valve.

(10)          Casks must be so arranged in the warehouse as to allow easy access to them in order that a correct account of their contents may be taken at any time and leakages may be readily discovered.

(11)          It will be unnecessary to take monthly account of the spirit in stock in the matured spirit warehouse as in the case of spirit in the store room. The stock of spirit in the warehouse shall invariably be the total quantity in London Proof gallons as shown in the warehouse register. The collector or the Excise and Taxation Officer may occasionally check the quantity of the spirit in a few of the casks in the warehouse and record the result briefly in the warehouse register. Where they find that the deficiency is in excess of the scale prescribed by the Excise Commissioner, they shall inquire into the cause and satisfy themselves that no illicit abstraction from the casks has occurred. The Inspector shall be responsible that the casks, while in the warehouse, are not tempered with unless in his presence and in the presence of licensee or his manager, for the sake of repairs or for the examination of the spirit by the Collector or Excise and Taxation Officer, and unless such tempering with is necessary. The AETO should make, each month, a careful inspection of the apparent condition of each cask lying in the matured spirit warehouse and arrange for the immediate transference of the contents of a cask found leaking. The result of each inspection should briefly recorded in the warehouse register and a note, that the usual inspection has been made, should also be entered in the AETO’s diary in form D-9.

(12)          Reduction of contents of a cask is not permitted in the warehouse. Removals from the warehouse will be made to the store room, where reduction can be effected before the spirit is finally issued from the distillery. No objection need be raised, however to the introduction of a new cask, whose full capacity has been first ascertained, for reception of the contents of a defective cask in the warehouse. When this is necessary, the AETO will have the spirit transferred to the new cask, which must be marked and numbered similarly to the old one, make a note of the transfer in the warehouse register.

(13)          No removal of the contents of a cask is permitted from the warehouse to the store room.

(14)          Removal will be made from the warehouse to the store room on the written application of the licensee specifying the progressive number of the cask, the year when warehoused and (on its removal) the ullage quantity and strength.

(15)          On receipt of the licensee’s application the AETO will, after taking account of the spirit in the cask by means of the bung rod in the manner prescribed by the Excise Commissioner see the casks removed to the store room from which the issues of matured spirit will be made under the ordinary rules and procedure. The actual quantity of the spirit in London Proof gallons removed from the warehouse to the store room will be recorded in the warehouse register as passing into the stock of the latter.

(16)          The deficiency allowable during the period of storage in the warehouse is calculated according to the scale prescribed by the Excise Commissioner. In the event of deficiency being in excess of the prescribed scale, the Inspector will make a brief report in the warehouse register on the condition of the cask on delivery actually i.e “no apparent cause” in cases where the cask is in an apparently sound condition, and a few brief remarks where such causes as leaks, defective staves, broken hoops, dorous wood etc, might account for the excess.

The Excise and Taxation Officer at his inspection will enquire into the reasons given

for the excess, and if he is satisfied will initial he AETO’s entry in the warehouse register. If he is not satisfied that the excess is due to natural or accidental cause, he will submit a report, recording his reasons at full length, to the Collector so that action for recovery of duty on the excess may be taken under rule 9.102 if necessary.

MANUFACTURE, STORING AND PASSING OUT OF SPIRIT

9.91 Blending or reduction of plain spirit is permitted in the store vats, provided the blending and reduction is done in the presence of the AETO and under his supervision. Any other blending or reduction as is desired may be done at the time of issue in the special issue room mentioned in rule 9.103 below. Water used for reduction must be pure, and the licensee must comply with the directions of the Collector regarding the water supply.

9.92     The colouring and / or compounding of spirit with materials not specifically prohibited by the Excise Commissioner is permitted.

(a)             in the store vats.

(b)             In the special issue room (rule 9.103) at the time of issue; and

(c)              In bottling vats or other vessels in which spirit is stored before transference to the bottling room.

Provided this is done in the presence of the AETO and under his supervision.

All colouring and compounding materials brought into the excise enclosure shall be entered by the AETO in the register n form D-16 and is kept thereafter in the colouring and compounding materials room. Their quality and character shall be subject to check as occasion may require.

9.93 Subject to the approval of the Excise Commissoner, operations connected with the filling of bottles with country spirit and Pakistan made foreign spirit for issue shall be conducted in bond under the supervision of the Distillery AETO, in separate rooms called bottling rooms for country spirit and Pakistan made foreign spirit respectively, set apart for the purpose, within the distillery enclosure near the spirit store, (For the duration of the present war, the bottling of Pakistan made Foreign Spirit may be carried on in the bottling room for country spirit, provided that a separate charge and bottling machine shall be provided for the bottling of Pak-Indian indeed Foreign Spirit in such room). In these rooms the licensee may set up such apparatus for filtering, bottling and processes connected therewith as may be needed. Bottled spirit shall be stored in separate rooms called the bottled spirit store for country spirit and Pakistan made Foreign Spirit, respectively set apart for the purpose within the distillery enclosure near the bottling room. The bottling rooms and the bottled spirit store rooms shall be secured in such manner as the Excise Commissioner may approve. In the bottling rooms bottling vats may be erected and spirit stored therein. The following rules shall be observed for the conduct of bottling operations:-

(a)             Country spirit and Pakistan made foreign spirit shall be bottled at the strength from time to time prescribed by the Excise Commissioner.

(b)             Bottling shall be done during the ordinary working hours of the distillery. If the licensee has reduced the strength of the spirit by blending or otherwise, he shall not bottle the spirit until 12 hours after operations are complete, unless arrangements approved by the Excise Commissioner have been made to cool the spirit to a normal issue temperature thereby preventing shrinkage in bottles after issue.

(c)              No bottles shall be filled with spirit except in the joint presence of the AETO and a representative of the licensee.

(d)             Spirit required for bottling shall be measured out and brought into the bottling room by a permanently fixed pipe (bearing, within the spirit store, a cock and fastening for an Excise Book) or such other means as may be approved by the Excise Commissioner.

(e)             Bottles and flasks of the following sizes only shall be used:(i)            Quarter bottles of the capacity of 6 2/3 ounces.

(ii)             Reputed pint bottles of the capacity of 13 1/3 ounces.

(i)         Reputed quart bottle of the capacity of 26 2/3 ounces.

The licensee shall not use for bottling spirit any bottles or flasks bearing the name or trade mark of any other bottler or any other distillery. The Excise Commissioner may accord permission to a licensee for a period not exceeding six months to use such bottles or flasks of another distillery with the conscent of that distillery provided that variations in the size of bottles and flasks to the following extent shall be permissible for the purposes of this subrule:-

Capacity of bottles & flasks Variations permitted.

6  2/3 ounces 1/8 ounces

13  1/3 ounces ¼

26  2/3 ounces 3/8 ounces

(f)              The bottles and the flasks mentioned in sub-clause (e) above shall be of standard pattern.

For the bottling of country spirit they shall bear the following specifications moulded or sand blasted on the glass:(i) the words Punjab Excise

(ii)             the figures and the words 26 2/3 ounces, 13 1/3 ounces or 6 2/3 ounces in the case of reputed quarts, pints and quarter bottles respectively.

(iii)           The name or mark of manufacturer of the bottles, and

(iv)            A line across the neck upto which the bottles shall be filled in order to contain the proper quantity.

For the bottling of Pakistan made foreign spirit they shall either bear the same specifications moulded on the glass as prescribed for the country spirit or shall have a monogram moulded or sand blasted on them consisting of the letter “P.E” and the figures and letter 26 2/3 ounces 13 1/3 Ounces or 6 2/3 ounces.

(ff) Notwithstanding the provisions contained in sub-rule (f) above, the Excise Commissioner in case of emergency, may permit the use of non-standard pattern bottles, without the name or mark of the manufacturer of the bottles or a line across the neck and also to sand blast letters P.E instead of the words Punjab Excise on pints and nips to be used for the bottling of country spirit. Such non-standard bottles shall be of the capacity approved by the Excise Commissioner.

(g)             All bottles mentioned in sub rule (e) above, shall be securely sealed with a lead capsule cemented with improved quality of cementation to the bottles in such a way as to make it impossible to remove the capsule without its being torn. The capsules shall bear (i) the name of the distillery and (ii) the kind of liquor bottled at the top and shall be twisted round the neck of the bottle by means of a machine.

(h)             The licensee shall use the following kinds of capsules for the different kinds of

liquor:-

(i)               For plain spirit Plain capsules

(ii)             For spiced spirit Brilliant capsules of different colours (ii)            For special spiced spirit Wax finished capsules.

(iii)           For foreign made Ordinary pilfer proof capsules.

The word capsule appearing in this clause includes aluminum capsules of good quality. All the capsules shall bear in black letters the information set forth in clause (g) above. The degrees of obscuration shall be shown on the capsules or otherwise on the label mentioned in sub-rule (1) if the obscuration exceeds two degrees. With the previous sanction of the Excise Commissioner only to be given in exceptional circumstances of which the Excise Commissioner shall be the sole judge, a licensee may use plain capsules on bottles containing spiced spirit or coloured capsules on bottles containing plain spirit, or the capsules of another distillery with the consent of that distillery. Provided that the Excise Commissioner may in case of emergency permit the use of plain capsules, without the superscription of emergency permit the use of plain capsules, without the superscription required by clause (g) (i) and (ii) above. Provided further that with the permission of the Excise Commissioner the licensee may emboss the required superscription on the capsules in self colour instead of in black letters as prescribed above.

(i)               Unless otherwise specially permitted by the Excise Commissioner plain country spirit shall be bottled in dark glass bottles or flasks and spiced spirit, including special spirit, including special spiced spirit whether coloured or uncloured in clear glass bottles or flasks.

(j)               The licensee shall not use taper corks for bottling. The licensee shall soak the corks in clean water for 24 hours before corking the bottles.

Provided that with the permission of the Excise Commissioner which will be granted in exceptional cases, the licensee may use crown corks in lieu of ordinary corks on bottles used for bottling of plain country spirit. Crown Corks will not, however, replace the use of capsules required under sub rule (h) above.

(k)             The licensee shall label each bottle after bottling, with a label showing the following particulars:-

(a)             the name of the distillery.

(b)             The district in which it is situated.

(c)              The kind of liquor bottled.

(d)             The strength of the liquor in degrees of proof.

(e)             The degree of obscuration and

(f)              In case of country spirit the words “Desi Sharab” in Persion characters.

Provided that the strength of the liquor and degrees of obscuration need not be shown on labels to be used on bottles containing Pakistan made foreign spirit.

(l)               Before brining any label into use the licensee shall submit exact copies thereof in quadruplicate, to the Collector who shall forward them to the Commissioner for his approval. The commissioner if he approves of the label, shall number it and affix his official seal. One copy will be retained in the Commissioner’s Office for record. The remaining two copies will be return to the Collector who will send one copy each to the distillery AETO and the licensee for information and record.  The licensee shall comply with such instructions as the Commissioner may issue regarding any label.  If the licensee desires to affix any more labels to the bottles, he shall submit specimens for approval in the manner prescribed above. Secondary labels need not have printed on them all the details required for the main label. In particular the licensee shall carry out the following directions:-

(i)               All labels required to be used on the bottles of spiced spirit shall bear the word “masaladar” in Urdu and English character and the words “spiced spirit” in English characters.

(ii)             Labels bearing the words “Superior” or “Special” shall only be used on the bottles of special spiced spirit. Labels bearing the words “Old” or “Matured” shall only be affixed to bottles containing spiced spirit that has been kept in the matured spirit warehouse for more than two years in bond from the date of distillation.

(iv) The words “Rum” or “White Rum” shall not be used on labels to be affixed to bottles containing malt whisky only, as defined in these rules.

(iv)            The words “Malt Whisky” shall only be used on labels to be affixed to the bottles containing malt whisky only, as defined in these rules.

(v)             The labels on the blended product of malt whisky made in the Punjab distilleries and of imported scotch whisky shall described it as “Pakistan Malt and Scotch Whisky Blend”.

(vi)            The words “Matured Whisky” shall be used only on bottles containing matured whisky, as defined in these rules.

(m)           Labels must be so affixed as to be easily distinguishable. No label shall be pasted over the words Punjab Excise and the figurers and words 26 2/3 ounces 13 1/3 ounces, moulded or sand blasted on the bottles. The approval of the label by the Excise Commissioner implies that there is no objection to the label from the stand point of excise Administration. It does not grant a copyright.

(n)             An account of spirit received and used for bottling shall be maintained in form D.13B.

(o)             Except with the special permission of the Excise Commissioner the Punjab Excise bottles shall not be used for bottling any country or Pakistan made foreign spirit which is intended for export to another province or to a Indian State. Such spirit shall be bottled either in plain bottles or in bottles bearing such marks and indications not being those approved for the Punjab as may be required by the State which conform to the Punjab Regulations regarding the saleable strength of spirit and the size of bottles, the spirit bottled for export may be issued at such strength and in bottles of such size as may be required by the regulations of the State or Province concerned, provided that the strength of spirit thus issued, shall not be lower than that prescribed for the Punjab. Such bottling shall take place on days other than those on which bottling for the Punjab and Punjab States takes place, or if done on the same day, it must be done in a separate room. Such spirit shall also be stored separate from that meant for the Punjab or Punjab States. The Capsules and labels to be used on spirit bottled for export to other provinces or states, other than the Punjab States shall be of such design and bear such words as may be required by the excise authorities of the destination to which the liquor is to be consigned. The label shall clearly state the name of the province or state to which the spirit is to be exported. If the labels used resemble those approved for use in the Punjab, they shall be over printed with the words “For sale in the Province/or State only” The type to be used for such overprinting shall not be smaller than two line pica.

9.93-A Rectified spirit may be bottled with the previous approval of the Excise

Commissioner subject to the following conditions.

(a)             Operations connected with the filling of bottles with rectified spirit shall be conducted in a separate enclosure called “The Bottling Room for Rectified Spirit”.

(b)             Bottling shall be done during ordinary working hours of the distillery in the joint presence of the Inspector and a representative of the licensee.

(c)              Spirit required for bottling shall be measured before bottling.

(d)             The licensee shall use bottles, corks, labels and capsules as have been approved by the Excise Commissioner.]

(e)             Each bottle shall bear a label showing the following particulars in blue:(i)        Name of distillery and the name of the district in which it is licensed.

(ii)        quantity of rectified spirit contained in each bottle.

(v)        strength of spirit in degrees of proof.

(iv)            the words “Rectified” spirit in English, English and Urdu Characters, and

(v)             the words “Not intended for internal consumption except under medical advice”.

(f) Bottles and labels used for bottling rectified spirit shall not resemble in colour or pattern, those permitted for the use of bottling country spirit or Pakistan made foreign spirit.

9.94     Manufacture of ginger wine, milk punch and medicated wine.

(i)               Ginger wine, milk punch and medicated wines shall be manufactured and bottled in the prescience of the AETO.

(ii)             The spirit whether plain or sophisticated, required for the manufacture of these wines, shall be measured out from the bonded store room of the distillery.

(iii)           The duty on these beverage shall be charged in the same way as in the case of other spirit stored in the distillery. Pending the issue from the distillery, the bottled stock thereof shall remain in bond under lock and key.

DENATURATION OF SPIRIT

9.95 For the purpose of rendering spirit effectually and permanently unfit for human consumption no substance other than light caoutchoucine and mineral pyridine bases shall be used. They shall be mixed with the spirit to be so rendered unfit for human consumption in the proportion of one half percent by volume of caoutchoucine and one half percent of mineral pyridine bases to the whole volume of the spirit which shall be of not less strength that fifty degrees over proof.

Provided that the previous sanction of the Excise Commissioner is obtained in each case, the use of wood naptha as a sole denaturant is also permitted for denatured spirit to be supplied to the Pakistan Medicinal Store Depots. One part by volume of crude wood naptha of the specifications mentioned in rule 9.126 of these rules and nineteen parts of spirit of a strength of not less than 50 degree over proof shall be mixed to prepare such denatured spirit.

Provided further that if the spirit to be removed is required for use in particular process, the Excise Commissioner on special application being made to him may authorize special methods of denaturation.

9.96 The specifications of light caoutchoucine and mineral pyridine bases shall be those from time to time approved by the Excise Commissioner.

9.96-A Specially denatured spirit of the strength of not less than 60 degrees over proof may be issued to soap manufactures provided that it is denatured with the following denaturants:(a) half percent caustic soda.

(b)             Three percent castor oil soap;

(c)              One percent of the volume of wood naptha or methyl alcohol.

The specifications of caustic soda and castor oil soap and alcohol are given as follows:-

CAUSTIC SODA to be used should contain at least 90 percent active Sodium Hydroxide and when dissolved in water should form a clear solution.

CASTOL OIL SOAP. Should be made from pure filtered castor oil with a filtered caustic soda lye made from 76 percent or less than 25 percent of water 5 gms of the soap shoul be able to dissolve into a clear solution in 50 cc of hot distilled water. It should be absolutely free from any fillers what so ever. A portion of the soap when placed on an un-glazed paper should not show any stain. The insoluble free fatty acids obtained from the soap should have an iodine value between 85 and 92 and acid value between 190 and 195, melting point between 10 and 13 degrees Centigrade and refractive index 1.4525 to 1.4565 at 60C. The acids should be carried as follows:-

Dissolve the soap in hot distilled water and add a slight excess of Hydrochloric acid. Heat the mixture on a water bath until the  fatty acids form transparent layer at the top. Separate the fatty acids by means of a separatory funnel and wash them with hot water until the washed waters are neutral when they are treated with Methyl Orange. Transfer the acids in a dry beaker and heat them at 100c in an oven for about 1½ hour. The acids thus dried should be tasted for iodine value, acid value, refractive index etc.

The alcohol or rectified spirit used should be not more than 66 c or less than 60 c over proof.

For denaturing 100 gallons of rectified spirit the process recommended is as follows:-

Take the rectified spirits in the tank and add to it 30 lbs of castor oil soap as specified above, little at a time and stir the mixture continuously until it is completely dissolved. A slight turbidity may be overlooked take 4 lbs of caustic soda and dissolve it in 2 gallons of water. After the caustic soda has been completely dissolved allow the solution to cool and settle. When the solution comes to the rooms temperature and the clear solution to the soap alcohol mixture. Stir it well and allow the mixture to settle. The clear denatured alcohol thus obtained is then ready for distribution. The denatured alcohol should have the following properties:-

10 cc of denatured alcohol should require in less than 9.00 and more than 11.00 cc of 0.1 normal Sulphuric acid.

9.97 No consignment of denaturing materials intended for use in rendering spirit permanently and effectually unfit for human consumption, shall be brought into a distillery otherwise than with the permission of, and in the presence of the AETO.

9.98 The licensee shall provide a special room for the storage of the denaturing agents and vessels and receptacles used in the process of denturation, and the process shall be carried out in this room only, and in the presence of the AETO. After denaturation is competed, denatured spirit shall be immediately issued or stored in the special room, which shall be secured by double locks, the keys of which are not interchangeable. The key of one lock shall remain with the AETO and the key of the other lock shall remain with the licensee.

9.99 For the purpose of satisfying himself that the denaturing materials stored in any licensed distillery are efficacious for the purpose of rendering spirit effectually and permanently unfit for human consumption, the Collector shall, from time to time, but not less than twice in each year, send a sample of every separately stored quantity of such denaturing material to the Chemical Examiner to Government Punjab, for the purpose of being tested and its quality and efficacy being reported upon.

No spirit stored within a licensed distillery shall be denatured otherwise than with the permission of, and in the presence of, the AETO.

9.100 For the purpose of ascertaining that spirit has been effectively and permanently rendered unfit for human consumption in the manner prescribed, the Collector in whose jurisdiction the distillery is situated shall, not less than once in every three months, and without previous notice to the licensee, cause to be taken from stock a sample of such spirit, amounting to above six fluid ounces, and shall send such sample to the Chemical Examiner to Government, Punjab, for examination and report. A copy of the report of the Chemical Examiner shall be submitted to the Excise Commissioner.

WASTAGE AND LOSS

9.101 Deleted, vide notification No.301-68/368-Ex.III dated 17.2.1968.

9.101-A (1) The Excise Commissioner prescribes that the scale of wastage of spirit shall be 2 percent for spirit store room, I percent for bottling operations and I percent for bottled spirit store room in distillery.

(2)             Wastage shall be calculated for each month but charge on accounts of duty

shall be made up at the end of the financial year, and the distilleries will be allowed to set off the results of moths in which the wastage of spirit was less than the prescribed standard against the results of months when the wastage exceeded the standard.

(3)             Duty shall be charged, as on manufacture at the rate of still head duty

applicable to the particular kind of spirit, subject to the following exceptions:-

(a)             no duty on the excess wastage of denatured spirit shall be charged, provided denatured spirit is stored separately within the distillery enclosure as such and.

(b)             Duty, if any, on the excess wastage of matured spirit shall be changed under rule 102 read-with sub-rule 16 of rule 90, an not under rule 101-A.

(4)        Deleted, vide notification No.714/Ex. dated 2.4.1954.

9.102 In case extraordinary wastage of spirit occurs in a distillery owing to any cause, an enquiry into the circumstances shall be made immediately under the orders of the Collector or Excise Commissioner and if it is found that the wastage was due to preventable causes, which the license should have foreseen or guarded against, and that the spirit was required to meet a demand, made on the distillery, the meeting of which was delayed by reason of the loss, the licensee shell if directed to do so by the Excise Commissioner pay all or such part, as seems reasonable of the duty that would have been recovered on the wasted spirit, if it had been issued.

9.103 A special issue room shall be provided by the licensee near the spirit warehouse for the operations connected with the filling of vessels for issue and their issue form the distillery.

9.104 No vessel shall be filled with the spirit for issue, except in the joint presence of the Inspector and of a representative of the licensee.

9.105 In the process of filling vessels for issue spirit from different stores, vat may be blended according to calculation, or water may be added for the purpose of producing spirit of a strength required, but the AETO shall record the actual quantity and the strength of the spirit actually drawn from each vat.

9.106 Spirit may be measured into a vessel for issue by being passed directly from a store vat into the issue vessel through a pipe or armoured hose attached to the cock of the vat and discharging into a gauging machine placed in the issue room at a convenient level, to discharge into vessels placed under it, provided that, when this cannot be arranged, spirit may, with the Director Excise and Taxation’s sanction be measured in a vessel for issue by means of gallon measures. Spirit may be passed through a filter before it enters the gauging machine. Separate vessels shall be used for measuring potable and unpotable spirit.

9.107 Before a gauging machine is brought into use the AETO shall verify its correctness with his standard measure and he shall with the measurers 7 verify it on the first and 15^th day of each month.

9.108 The licensee is responsible for securing the bungs or other openings of all casks and vessels filled for issue and for preparing them, or, if they are packed, preparing their packages, for sealing by the AETO in such a way that they cannot be opened without damaging the seal.

9.108-A The AETO shall weigh the empty casks and the casks filled with the spirit and record the weight in the register in form D.22 if the check by weightment shows an excess or deficiency of more than two pounds in 40 gallons, the liquor should be re-measured. As issues are made by measurement and not by weight the result of weightment should not be accepted as final without re-measurement.

9.109 In case the licensee is required to issue spirit of specified strength, he shall, if the Excise Commissioner so directs have a label of a special colour prescribed by the Excise Commissioner for each such specified strength, at which spirit is issued by him and shall put the appropriate label on each vessel and package before presentation to the AETO for sealing.

9.110 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 spirit from his distillery and tenders payment for such spirit at the rate the current. If more than one licensed vendor be applying at one time for supplies, in case of dispute who shall be supplied first the licensee shall supply them in order of the dates of the applications received by the AETO, the decisions between the applications bearing the same date, being made by the AETO by lot, provided that not more than 500 gallons shall be supplied at one issue to a licensed vendor who desires an issue of bottled spirit or in the case of bulk spirit who desires his issues to be made in casks of capacity of at least 40/45 gallons each supplied by himself or by the distillery on his behalf, and tendered at the time to be filled, and that not more than 45 gallons shall be supplied at one time to a licensed vendor tendering vessels of a smaller capacity. If any customer cannot with due diligence, be supplied before a notified change of price takes place, the licensee may demand payment from him at the changed price in force when he is actually supplied.

GENERAL RULES REGARDING THE ISSUE OF SPIRIT

9.111 No bulk spirit shall be issued in quantities of less than four gallons and no bottled spirit shall be issued in quantities of less than two gallons except when spirit is issued as a sample in accordance with rule 9.115(g) below.  The removal of any spirit other than bottled spirit shall not be permitted in vessels of less than four gallons capacity.

This restriction does not apply to rectified spirit issued duty free to hospitals and dispensaries in the Punjab or other provinces and Pakistan States, provided that the aggregate quantity issued on any one indent is at least one bulk gallon. Notwithstanding any thing contained in this rule, for the duration of the present war, the minimum quantity which may be issued in bulk shall be two gallons.

9.112 No spirit shall be issued till its quantity and strength have been verified by the AETO or in the case of spirit flavored and coloured to suit a special taste, under the special arrangements made for verification of its strength. All spiced spirit except aniseed spiced spirit which turns milky white on dilution, shall be coloured  before issued to licensees in the Punjab.

9.113 The licensee shall, if required to do so by the Excise Commissioner issue spirit only in, specified strength either generally or for particular classes of purchasers.

9.114 No spirit shall be issued except under a distillery pass

9.114-A The AETO shall issue on the same day spirits indented or indents received by him up to 12 noon. No spirit shall, however be issued outside the hours prescribed in rule 9.28 above. Any indent, which cannot be complied with on the same day, shall be complied on the next working day. Indents received after 12 noon cannot ordinarily be expected to be complied with until the next working day.

9.115 (1) A distillery pass for the removal of spirit fit for human consumption may be granted in favour of any of the following persons only, namely:-

(a)             a person certified to be holding a license in the Punjab or North West Frontier Province to sell such spirit by whole sale or retail and, when the spirit is to be transported or exported beyond the limits of the district in which the distillery is situated, holding a permit signed by the Collector or other officer authorized in that behalf, of the district of destination.

(b)             an officer of the Supply and Transport Corps or commanding a regiment of the Pakistan army holding a permit signed by the Collector of the district of destination, or presenting a requisition countersigned by the Brigade Commander or corresponding superior officer, when it is proposed to export spirit for the use of troops serving outside the territorial limits of Pakistan;

(c)              a person holding a permit signed by the Collector of a district in any other province of Pakistan for the export of such spirit from the Punjab into that district.

(d)             A person holding a permit signed by an officer duly authorized in that behalf for export of such spirit to a State.

(e)             A person holding a permit from the Collector of any district in the Punjab or North west Frontier province to transport, export or remove rectified spirit or wine to such district for chemical or medical purposes; and

(f)              A provincial or Divisional Darbari authorized by the Collector to remove specially prepared spirit.

(g)             The manager of a distillery in respect of spirit issued is samples; provided that:

(i)               spirit issued as samples does not exceed five I.P Gallons per month;

(ii)             Samples are issued in bottles of the sizes specified in rule 9.93 above or in bottles of any size smaller than the quarter bottle; and

(h)             an officer of Government in respect of spirit removed by him in his official capacity.

(2) A distillery pass for the removal of denatured spirit may be granted in favour of any of the following persons only, namely:-

(a)             a person certified to be holding a license in the Punjab or North West Frontier Province to sell such spirit.

(b)             A person authored by the Collector of any district in the Punjab or North West Frontier Province or Delhi Province to remove such spirit for industrial use; and

(c)              A person holding a permit signed by an officer duly authorized in that behalf for export of such spirit to Indian State.

9.115      When the licensee desires to remove from bond any quantity of fusel oil, a sample shall be forwarded to the Chemical Examiner for analysis; and if the result of the analysis shows the percentage of alcohol to be less than 15 per cent proof spirit the fusel oil shall be issued under a pass in form D 20 free of duty.

9.116      Subject to the provisions of rule 9.110 the licensee may act as an agent in removing spirit for any licensed vendor including any whole sale agency licensed in the name of a distillery who to enable the licensee to obtain a distillery pass furnish him with a certificate showing that he is a licensed vendor.

9.117      Every application for a distillery pass for the removal of spirit shall be made in writing to the Inspector and shall be accompanied by the certificate or a permit required under the relevant subclause of rule 9.115 above, such certificate or permit being either a general one for the purpose of removals to be made from time to time or a special one for the purpose of a single removal.

9.118      If the applicant tenders cash in payment of still head duty the AETO, shall, after ascertaining that the licensees, price has been paid, fill up the challan, for presentation with the cash, at the treasury or sub-treasury of the district in which the distillery is situated. The applicant shall present the treasury receipt in token of his having paid the duty and the AETO shall affix it to the counterfoil of form D.20.

9.119      The applicant for a distillery pass shall be responsible for the correct calculation and full payment of the still head duty due upon the spirit to be removed, but, if he is in doubt as to the amount of such still head duty, he may prior to its payment in the treasury apply t o the AETO for and revision of the calculation.

In calculation duty on bottled spirit 24 half pints 12 pints or six quart bottles shall be reckoned as one gallon.

9.120      If, in removing spirit from the distillery as an agent for a licensed vendor, the licensee prefers not to pay duty at the time, he may remove the spirit subject to the adjustment of such duty against an advance payment made by him in to the Government treasury on account of the duty recoverable on such removable. Such replanshied, it must be by a sum that will bring it up to at least Rs.2,000/-. The Treasury Officer will keep the Inspector informed of all payments credited to an advance, and the Inspector shall maintain a statement showing such payments and the duty debit against them. He shall balance this statement on every day on which the distillery is open for the issue of spirit, and on every such day shall inform the licensee of the balance standing to his credit and he shall permit the removal of spirit of which the duty is debitable against the advance only so long as the balance is not exhausted.

9.121      In addition to the methods described in rule 9.118 and 9.120 above, spirit may be removed from a licensed distillery (a) free of duty in bond and (b) on the execution of a bond in form D.19 for the payment of duty. Removals under (a) require in each case the sanction of the Collector while payments of duty in arrears under (b) can only be authorized by the Excise Commissioner.

9.122      If the inspector is satisfied that the applicant is entitled under rule 9.115 and 9.117 above to remove spirit, and that the still head duty has been paid or accounted for in one of the methods prescribed in rule 9.118, 9.120 and 9.121, he shall issue the spirit. At the same time he shall make over a pass in the form prescribed (form D.20) sending a duplicate to the AETO of the district of destination.

PRICES

9.123 The licensee shall maintain in the office of the Distillery AETO a statement of the price current for plain spiced and special spiced country spirit, bulk as well as bottled, and shall not alter such price current except after 24 hours notice to the Collector. The price current statement and every notice of alter nation of prices shall be conspicuously posted in the general office of the distillery under the orders in forms prescribed by it.

9.124 The licensee shall duly comply with any directions that may from time to time be issued by the Excise Commissioner. Concerning the price or prices to be charged by him to licensed vendors, and shall, if and whenever to directed, forthwith reduce or enhance as the case may be, such price or prices.

9.125 No holder of a distillery license shall sell country spirit at prices higher than those fixed by the Excise Commissioner from time to time.

9.126 With reference to rules 9.95 and 9.96 of these rules the following specifications of light caoutchouchine and mineral pyridine, bases of wood naptha for use in the denaturation of spirit which have been approved by the Excise Commissioner are published for information.

(A)       SPECIFICATION FOR LIGHT CAOUTCHOUCINE

1.               Nature by “caoutchoucine” is meant the liquid obtained by the dry distillation of vulcanised rubber. By “light caoutchoucine” is meant the liquid obtained by redistilling “caoutchoucine” and correcting that portion which passes over, at or below about 200 C.

2.               The specific gravity of light caoutchoucine. The specific gravity of light caoutchoucine at 60 F should lie between 835 and 860 referred to water as 1.000.

3.               BOILING TEST. For the purpose of this test, 100 cc of light caoutchoucine should be redistilled in the pyridine testing flask (see specification for pyridine bases) Under those conditions not more than 15 cc of distillate should pass over at or below 100 C whilst a total (including the foregoing of at least 70 cc) should pass over at or below 200 C.

4.               ABSENCE OF SOLUBLE CONSTITUANTS: When 25 cc of light caoutchoucince are shaken with an equal volume of water in a stopered graduated cylinder, and due time is allowed for the liquids to separate again into two layers, the light caoutchoucine should show no appreciable diminution in volume.

5.               NEUTRALITY: The aqueous layer obtained from test (4) should show no marked acidity or alkalinity when tested with both red and blue litmus paper.

6.               LIMIT OF SATURATED HYDROCARBONS: At least 70 percent of the light caoutcheucine should be soluble in concentrated sulphuric acid. For testing this 25 cc should be measured off into a tapped and stopered separating cylinder of suitable capacity and sulphuric acid should be added at first with great care, and in very small quantities. After each addition of acid the cylinder should be shaken and cooled to avoid loss of volatile constituents. Sufficient acid must be used (usually about 590 cc ) for the high coloured layer to become quite fluid so that is can separate readily from the upper layer of unattached constituents. After a final thorough shaking and cooling the cylinder should be left for about three hours to effect complete separation of the two layers and the lower layer be then tapped off. The almost colourless upper layer should be again shaken with storing suplhuric acid until it appears free from soluble constituents (as judged by the colour imparted to the sulphuric acid) and separated as before after standing. It should finally measure not more than 7 cc s. The acid used should be of specific gravity 1.84 and may be of commercial quality.

7.               FREEDOM FOR WATER- Light caoutcheucien should not contain any appreciable amount of water any officer engaged in drawing samples for test should certify on the bottle that he has drawn the samples from the bottom of the containing vessel, where the water, if present, will be found. For this purpose he should employ a siphon tube of which the shorter reaches to the floor of the containing vessel. He should also assure himself that the sample is collected in a bottle free from moisture.

(b)       SPECIFICATION FOR MINERAL PYRIDINE BASES

I.                 Colour.- The colour must not be darker than that given by two cubic centimeters of deci-normal iodine solution dissolved in one liter of distilled water.

II.               Miscibility With Water.- 20 cc of the pyridine based should give a clear mixture with 40 c c of water, or else a mixture only so slightly opalescent that, after stand for five minutes, ordinary newspaper type is clearly visible through a layer 15 cm deep.

III.              Amount Of Water Present.- From 20 cc of the pyridine bases mixed with 20 cc of caustic soda solution (density 1.4) at least 18.5 cc of the bases should separate after having been repeatedly shaken together and allowed to stand.

IV.             Titration.- Dissolve 1 cc of the pyridine bases in 10 cc of distilled water. Titrate with normal sulphuric acid until a drop of the mixture give a definite blue spot on congo-red paper (the blue colour should at once disappear). At least 10 cc of the normal sulphuric acid should be required to produce this reaction (To prepare the congo red paper, dissolve one gram of congo  red in one liter of distilled water. Soak filter paper in this and then dry.

V.               Cadmium Choloride Reacton.- Vigorously shake together 10 cc of a

solution of 1 cc of pyridine bases in 100 cc of distilled water with 5 cc of a 5

per cent solution of dry fused Cadmium Chloride. A distinct crystalline precipitate should immediately result.

VI.             Boiling Point.- Distil 100 cc of the pyridine bases in the manner described below. At least 90 per cent should distil, over at or under 140 degree C.

METHOD 100 cc of pyridine bases are placed in a short necked copper flask of about 200 cc capacity. The flask is arranged on an asbestos card, which has a circular hole of 30 m.m diameter cut in it. To the flask is attached a fractionating column (consisting of a tube 13 mm wide and 170 mm long, provided with one bulb) of which the side tube (issuing 1 cm above the bulb) joins a Leibing’s condenser of which the cooled part is at least 400 mm long. A standard thermometer is placed in the head of the column so that its bulb occupies the center of the bulb of the column.

The speed of distillation is adjusted to 5 cc per minute the distillate being received in a graduated cylinder. At least 90 cc should distil over at or under 140  degree C at a barometric pressure of 760 mm.

If the barometer varies from 760 mm a correction of 1 degree C for each 30 mm of variation should be applied (e.g under 770 mm of pressure 90 cc of distillate should come over at or under 140.3 degree C whilst under 750 mm the same amount of distillate should come over at 139.7 degree C.

The above pattern is specified in the German Government’s regulation and has been suggested for adoption as being a simple form obtainable in every chemical laboratory. (Messrs Farid and Tat Jock Ltd. have been furnished with the detail with a view to its supply). The more modern double surface condenser may of course be substituted where available.

(C)       SPECIFICATIONS OF CRUDE WOOD NAPTHA

(1)             Not more than 30 cubic centimeters of wood naptha should be required to decolorize 0.5 grain of bromine.

(2)             It should be natural or slightly alkaline to litmus; 25 cubic centimetres of wood napatha should require at least 5 cubic centimeters of N/10 acid using methyl orange as indicator.

(3)             It must contain at least 72 per cent by volume of methyl alcohol (Methanol). In order to estimate the amount of methanol the fractional distillation test ( Government Laboratory London) will be taken as standard.

(4)             In 100 cubic centimeters of wood naptha there should not be less than 5 grams of substance present (calculated as acetone), as measured by Messinger’s test.

(5)             There should be not less than 1.5 grais of esters present calculated as methyl acetate.

The fractional distillation test is a as follow:-

100 cubic centrimetres of the sample are to be slowly heated in a small copper flask fitted with a glass fractioning column, 7 inches high and ¾ inch in diameter filled to the extent of 4 inches of its height with small glass beads provided with a thermometer placed opposite the exit tube glass beads provided with a thermometer placed opposite the exit tube about an inch above the beads and that connected with a spiral condenser. Not more than 10 cubic centimeters of distillate should be collected in the receiver when the thermometer in the fractionating column marks a temperature of just under 149 F. (65 C) from 80 cubic centimeters to 85 cubic centimeters should pass over between 149 F. (65C) and 162 F(72.2 C) and a total quantity of 97 cubic centimeters to 98 cubic centimeters should have passed over before the thermometer marks 212 F (100 C)

9.127 If the licence infringes or causes or permits any person to infringe any of the provisions of these rules, or any of the conditions of his license, the Collector may revoke and determine the license and may also order the forfeiture to Govt. 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 the payment of such sum (not exceeding the amount of security deposit) as the Collector may deem fit to accept.

Notification No. 13-98/161-EX(P)III, dated 21^st February, 1998. Excise Commissioner, Punjab.

Notification No.2002-2003/318-Excise & Taxation (P) dated 30.06.2003 Excise Commissioner/Director General, Excise & Taxation, Punjab.