GOVERMENT OF THE PUNJAB
EXCISE AND TAXATION DEPARTMENT
THE PUNJAB SWEETS
(MANUFACTURE) RULES
[13th March 1939]
NOTIFICATION
No. 1264/EX
dated the 13th
March 1939 in exercise of the powers conferred by section 59 of the Punjab
Excise Act, 1 of 1947.
10-A.1. These rules may be called the Punjab Sweets
(Manufacture) Rules, 1939.
10-A.2. In these
rules, the expression “Sweets” means any liquor, which is made from fruit and
sugar, or from fruit or sugar mixed with any other material, excluding malt or
grain and which has undergone a process of fermentation but which has not
undergone the process of distillation in the manufacture thereof, and includes
wines, permitted for the sole purpose of fortification.
10-A-3. Any
person desirous of obtaining a license for the manufacture of sweets shall
apply to the Collector.The application shall be accompanied by a full
description (hereinafter called the entry) of his premises and utensils, in
which, the purpose of, and the distinguishing marks on, each room, place and
vessel shall be clearly specified. The
Collector shall submit the application, with his report, thereon through the
Commissioner for the orders of the Excise Commissioner. 10-A.4 i) The Excise Commissioner has full powers to grant or
refuse applications for licenses with reference to the requirements of the
Province.
ii) No license shall be granted for the manufacture, storage, or
issue of sweets in
premises already used as a distillery.
10-A.5. The
license shall be in form S.I and is not transferable except with the sanction
of the Excise Commissioner.
10-A.6. A license once granted remains in force
until it is cancelled, determined or surrendered.
10-A.7. Licenses
can be cancelled by the Excise Commissioner for breach of the terms thereof or
can be determined by it after one year’s notice.
10-A.8. The
licensee may not hypothecate the whole or any part of the licensed premises
without the previous written sanction of the Excise Commissioner.
10-A.9. The licensee
shall not make any addition either to buildings or to plant without the
previous consent in writing of the Excise Commissioner on the completion of any
addition, the existing entry in form S.2 shall be withdrawn and a new entry
made; provided that the previous sanction of the Excise Commissioner shall not
be required in the case of simple repairs to or renewals of existing buildings
or plant.
10-A.10.1) The
licensee shall at any time permit the Collector, the Excise Inspector or
SubInspector, or any officer authorized to inspect such licensed premises to
inspect and examine the same, all warehouses and utensils connected therewith,
any room, place or utensil and the sweets made or stored therein; and shall
render to the Collector or the officer aforesaid all proper assistance in
making such inspection and examination.
He shall permit such officer to take extracts from the entry book and
all books and other documents required to be maintained by the licensee and all
trade books and accounts kept by the licensee for the purpose of his business
which the officer requires to inspect for the purpose of satisfying himself as
to the correctness of any entry in the entry book.
2) The licensee
shall agree to the posting of such excise establishment, as the Excise
Commissioner may direct, to his manufactory.
For this purpose the licensee shall be governed by the provisions of the
rules 10.13 to 10.15 of the Punjab Brewery Rules (Chapter 10 to this Volume).
10.A.11. The licensee shall, when
required, permit, without payment, samples of materials used to be taken for
analysis by the Excise and Taxation Officer, the Excise Inspector or the
SubInspector or any other officer authorized by the Collector to take samples.
10-A.12. The
licensee, unless he personally acts as manager, shall be bound to appoint a
competent manager as his agent.
10-A.13. The
licensee must cause to be legibly painted with oil colour and keep so painted
on some conspicuous part, on the outside of the door of every room and place,
wherein any part of his business is carried on, the name of the room or place
according to the purpose for which it is intended.
10-A.14. When
more than one vessel, room, or place is used for the same purpose, all such,
vessels, rooms or places must be marked by progressive numbers.
10-A.15. The licensee must not:-
a)
prepare and issue sweets containing proof spirit
exceeding 30 percent and
b)
mix any Pakistani wine with any foreign wine except in
the course of manufacture, or
c)
in the course of manufacture mix with any Pakistani wine
any foreign wine in any quantity exceeding the proportion of 15 gallons of
foreign wine to 100 gallons of Pakistani wine or in any quantity which in case
of Pakistani wine already mixed with foreign wine in conformity with these
regulations, will result in the wines containing foreign wine in excess of that
proportion; or
d)
mix any spirit with any Pakistani wine except for the
sole purpose of fortifying the wine.
10-A.16. Bottles
of the pattern approved by the Excise Commissioner only shall be used for bottling
of sweets.Each bottle shall bear a label showing
(i)
the name of the licensee,
(ii)
( ii) the district in which licensed,
(iii)
( iii) kind of liquor bottled and (iv )
(iv)
the strength of liquor in degrees of proof. Capsules
shall bear the name of the licensee.
10-A.17. 1)
Subject as hereinafter provided, the licensee shall in respect of any set of
premises on which he makes sweets, obtain from the Collector an entry book in
form S.3.
2) Subject to
the provisions hereinafter contained with respect to deferred payment of duty,
the following provisions shall have effect with respect to the entry book so to
be kept and to the entries to be made therein:-
a)
The licensee shall keep the book in some part of the
premises at which the manufacture is carried on so that it shall, at all
reasonable times, be available for inspection by any authorized officer and on
demand by the said officer shall deliver up the book to him.
b)
The licensee shall keep in the book such accounts of
the manufacture of sweets at his licensed premises and of the sweets received
thereat or sent there from, as the book in use for the time being shall
require, and shall enter the particulars or such accounts in the parts and
columns provided in such book for the purpose.
c)
The licensee shall make the entries required to be made
as aforesaid before the expiration of the day on which the materials are used
or on which the sweets are received at or removed from the licensed premises
and shall, at the time of making any entry, insert the date on which it is
made.
d)
The licensee shall not score out or obliterate any
entry once made in the book nor shall be cancel or alter any such entry except
to correct a clerical error.
e)
The licensee shall forthwith, at the end of each month,
add together the several items of the quantities so removed as aforesaid, on
each day in the month, and show at the foot of the account, in imperial
gallons, the total quantities for the month and the amount of duty payable in
respect of those quantities.
f)
Duty on issues shall be calculated according to the
strength declared by the licensee and verified by the Excise Officer empowered
in this behalf by the Collector. In the
case of disagreement between the licensee and the Excise Officer, the duty
shall be calculated according to the strength declared by the Chemical Examiner
to Government, Punjab, No sweets shall be issued unless the strength has been
tested and declared.
10-A.18. Subject
to the provisions hereinafter contained with respect to deferred payment of
duty, the licensee shall furnish to the Collector each day a true return in
form S.4 stating whether any sweets have been removed from the licensed
premises during the day.
10-A.19. Subject
to the provisions hereinafter contained with respect to deferred payment of
duty, the duty on sweets shall become due at the time when the sweets are sent
out from the licensed premised and the licensee shall at the time of making the
return aforesaid pay to the Collector the amount appearing in the return to be
due in respect of duty on sweets so sent out during the period to which the
return relates.
10-A.20. Every
return made in pursuance of these rules shall be signed by the licensee or by
some person duly authorized by him in that behalf.
10-A.21. The
Excise Commissioner may if it thinks fit, defer payment of duty on any sweets
to a date not later than the 15th day of the month succeeding the month in which the sweets
are removed from the licensed premises provided the licensee executes a bond in
form D-19 mutatis mutandis.
10-A.22. When the
licensee proves to the satisfaction of the Collector that any sweets, after
having been removed from the licensed premises, have been returned to him as
unfit for consumption, then any duty paid or charged in respect of those sweets
shall be remitted:
Provided always that:-
a)
notice that the sweets have been returned as aforesaid
must be given to the Collector or any officer authorized by the Collector, on
their being received by the licensee, and
b)
proper facilities must be provided for the examination
of the sweets by the said officer; and unless the requirements aforesaid are
complied with or unless the Collector in any special case thinks fit to
dispense with such compliance, duty not be remitted.
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