HOMEAuthorising The Commissioner To Remit Excise Duty Leviable On Rectified Spirit Required By Hakeems Or Vaidyas.
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G. N., R. D., NO. RTS 1154, dated 27th September, 1954
In exercise of the powers, conferred by section 143, read with section 107, of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949), the Government of Bombay is hereby pleased to direct that the 1Commissioner of Prohibition and Excise, may grant remission in respect of the amount of the Excise duty leviable under the said Act on rectified spirit required by any Hakeem or Vaidya subject to the following rules, namely :
मुंबई दारूबंदी अधिनियम, १९४९ (मुंबई क्र. XXV, १९४९) च्या कलम १४३ सह कलम १०७ द्वारे प्रदान केलेल्या अधिकारांच्या वापरात, मुंबई शासनास याद्वारे निर्देश देण्यात आनंद होतो की, १दारूबंदी व उत्पादन शुल्क आयुक्त, कोणत्याही हकीम किंवा वैद्याला आवश्यक असलेल्या शुद्ध मद्यसारावर (rectified spirit) उक्त अधिनियमाखाली आकारण्यायोग्य उत्पादन शुल्काच्या रकमेसंबंधी, पुढील नियमांच्या अधीन राहून, सूट मंजूर करू शकतात, ते असे:
Condition for Remission सुट करिता अट
No remission shall be granted, unless the rectified, spirit is required by any Hakeem or Vaidya for use in the manufacture of any medicinal preparation in accordance with the Unani or Ayurvedic system of medicine, as the case may be.
शुद्ध मद्यसार कोणत्याही हकीम किंवा वैद्यास, यथास्थिति, युनानी किंवा आयुर्वेदिक वैद्यकशास्त्रानुसार कोणत्याही औषधीय सिद्धपदार्थाच्या उत्पादनात वापरण्यासाठी आवश्यक असल्याशिवाय कोणतीही सूट मंजूर केली जाणार नाही.
Extent of Remission सुट ची व्याप्ती
Remission to be granted shall be to the extent of any amount paid for the purchase of the rectified spirit in excess of the amount at the rate of Rs. 5 per proof gallon.
मंजूर करावयाची सूट ही शुद्ध मद्यसाराच्या खरेदीसाठी प्रति प्रूफ गॅलन रु. ५ दराने असलेल्या रकमेपेक्षा अधिक भरलेल्या कोणत्याही रकमेच्या मर्यादेपर्यंत असेल.
Application for Remission सूट मिळण्याकरिता अर्ज
Any Hakeem or Vaidya desiring to be entitled to remission under these rules shall make an application to the Commissioner through the Collector for permission in that behalf.
The application shall contain the following particulars, namely :
(i) Name and address (in full) of the applicant.
(ii) Whether the applicant is a Hakeem or a Vaidya and whether he is a registered medical practitioner and, if so, his registration number and the Act under which he is registered.
(iii) Period during which the applicant has been practising as a Hakeem or a Vaidya.
(iv) Whether the applicant carries on any other business or calling.
(v) The place where the rectified spirit will be stored and used.
(vi) The names of the medicinal preparations in the manufacture of which the rectified spirit will be used and whether they are prepared in accordance with the Unani or Ayurvedic system of medicine.
(vii) Name of the Government distillery or warehouse from which the applicant desires to purchase the rectified spirit.
(viii) An undertaking in writing that the applicant will abide by the provisions of the Act and the rules, regulations and orders made thereunder.
Grant Remission of Excise Duty उत्पादन शुल्कामध्ये सूट देणे
On receipt of an application under rule 3, the Commissioner shall make such inquiries as he may consider necessary and if he is satisfied that there is no objection to granting the remission of excise duty, he may by order permit the applicant to purchase rectified spirit from such Government distillery or warehouse as may be specified in the order on payment of excise duty at the rate of Rs. 5 per proof gallon.
नियम ३ अन्वये अर्ज प्राप्त झाल्यावर, आयुक्त त्यांना आवश्यक वाटतील अशा चौकशा करतील आणि उत्पादन शुल्कात सूट देण्यास कोणतीही हरकत नसल्याचे त्यांना समाधानकारक वाटल्यास, ते आदेशाद्वारे अर्जदारास अशा आदेशात नमूद केलेल्या शासकीय दारूभट्टी किंवा गोदामातून प्रति प्रूफ गॅलन रु. ५ दराने उत्पादन शुल्क भरून शुद्ध मद्यसार खरेदी करण्यास परवानगी देऊ शकतात.
Obtain, Possess or Use of Rectified Spirit शुद्ध मद्यसार मिळवणे, बाळगणे आणि त्याचा वापर करणे
The applicant shall not obtain, possess or use rectified spirit unless he holds a licence granted under the Bombay Rectified Spirit Rules, 1951.
अर्जदार मुंबई शुद्ध मद्यसार नियम, १९५१ अन्वये मंजूर केलेला परवाना धारण केल्याशिवाय शुद्ध मद्यसार प्राप्त करणार नाही, ठेवणार नाही किंवा वापरणार नाही.
Obtain Rectified Spirit only for use in manufacture of Medicinal Preparations शुद्ध मद्यसार फक्त औषधीय सिद्धपदार्थ मध्ये वापराकरिता मिळवणे
The applicant shall obtain rectified spirit under these rules only when the same is required for use in the manufacture of medicinal preparations by the process of mixing without the process of distillation.
अर्जदार या नियमांखाली शुद्ध मद्यसार, ऊर्ध्वपातन (distillation) प्रक्रियेशिवाय मिश्रण प्रक्रियेद्वारे औषधीय सिद्धपदार्थांच्या उत्पादनात वापरण्यासाठी आवश्यक असेल तेव्हाच प्राप्त करील.
Payment of the cost-price, Excise Duty खरेदी किंमत किंवा उत्पादन शुल्क भरणे
The applicant shall obtain rectified spirit from such Government distillery or warehouse as may be specified in the order issued by the Commissioner under rule 4 on payment of the purchase price, excise duty and other excise dues chargeable thereon.
अर्जदार नियम ४ अन्वये आयुक्तांनी जारी केलेल्या आदेशात नमूद केल्याप्रमाणे अशा शासकीय दारूभट्टी किंवा गोदामातून, खरेदी किंमत, उत्पादन शुल्क आणि त्यावर वसूल करण्यायोग्य इतर उत्पादन शुल्क देय भरून शुद्ध मद्यसार प्राप्त करील.
duty shall be paid in advance शुल्काचा आगाऊ भरणा करणे
The duty shall be paid in advance into the nearest Government Treasury and no refund thereof shall be allowed on account of dryage or wastage. A copy of the challan showing the amount of duty paid into the Government Treasury shall be produced before the Prohibition and Excise officer on demand.
शुल्काचा आगाऊ भरणा जवळच्या शासकीय खजिन्यात केला जाईल आणि शुष्कता किंवा नासाडीमुळे त्याचा कोणताही परतावा दिला जाणार नाही. शासकीय खजिन्यात भरलेल्या शुल्काची रक्कम दर्शविणाऱ्या चलानाची प्रत दारूबंदी व उत्पादन शुल्क अधिकाऱ्याने मागणी केल्यावर सादर केली जाईल.
Storage of Rectified Spirit शुद्ध मद्यसारची साठवणूक
The rectified spirit supplied from a distillery or a warehouse shall be kept in a separate strong room in the Government liquor warehouse assigned to the applicant, on payment of rent as may be fixed by the Commissioner, or, if the Commissioner permits, at his premises as mentioned in his application. No room shall be approved for storing rectified spirit, which has not brick walls and windows secured with iron bars and expanded metal of ½" or ¾" mesh.
The room in which the rectified spirit is kept or mixed with other ingredients and the windows shall, except during working hours, be securely closed and the entrance to the room shall be fastened with a revenue lock, the key of which shall be in the custody of the Prohibition and Excise officer appointed to supervise operations at the applicant's premises (hereinafter referred to as "the supervising officer"). The applicant shall also affix his own lock or locks to the door or doors in addition to the revenue lock.
Sprit withdrawn & mix in the presence of supervision पर्यवेक्षणाखाली शुद्ध मद्यसार काढणे व मिसळणे
The quantity of rectified spirit required each day shall be drawn off in the presence of the supervising officer and mixed with other ingredients in the manufacture of medicinal preparations.
दररोज आवश्यक असलेल्या शुद्ध मद्यसाराचे प्रमाण पर्यवेक्षण अधिकाऱ्यांच्या उपस्थितीत काढले जाईल आणि औषधीय सिद्धपदार्थांच्या उत्पादनात इतर घटकांसह मिसळले जाईल.
Intimation of Starting Operation प्रक्रिया सुरू करण्याची सूचना
The applicant shall give the supervising officer at least 24 hours' notice in writing of his intention to start the process of mixing rectified spirit with other ingredients and state therein the time when the process will commence and the approximate time the process will take to be completed. He shall pay to Government in advance the supervision charges for such days as the supervising officer is required to be present for operations as may be fixed by the State Government from time to time.
अर्जदार पर्यवेक्षण अधिकाऱ्यांना शुद्ध मद्यसार इतर घटकांसह मिसळण्याची प्रक्रिया सुरू करण्याच्या त्याच्या इराद्याची किमान २४ तास आधी लेखी सूचना देईल आणि त्यात प्रक्रिया सुरू करण्याची वेळ आणि प्रक्रिया पूर्ण होण्यासाठी लागणारा अंदाजे वेळ नमूद करील. तो ज्या दिवशी पर्यवेक्षण अधिकाऱ्यांना प्रक्रियांसाठी उपस्थित राहणे आवश्यक आहे त्या दिवसांसाठी राज्य शासनाने वेळोवेळी निश्चित केल्याप्रमाणे पर्यवेक्षण शुल्क शासनास आगाऊ भरील.
Time of Operation प्रक्रिया सुरु करण्याची वेळ
No work requiring attendance of the supervising officer shall be carried on in the approved room on any day after sunset or before sunrise or on a Sunday or a public holiday.
पर्यवेक्षण अधिकाऱ्यांच्या उपस्थितीची आवश्यकता असलेले कोणतेही काम कोणत्याही दिवशी सूर्यास्तानंतर किंवा सूर्योदयापूर्वी किंवा रविवारी किंवा सार्वजनिक सुट्टीच्या दिवशी मान्य खोलीत चालविले जाणार नाही.
Storage , Sampling, Labeling of finished products तयार उत्पादनाची साठवणूक, नमुना काढणे व लेबल इत्यादी
All finished products shall, before removal from the approved room, be transferred into bottles, jars or any other receptacles which can be securely corked and sealed or capsuled.
The bottles, jars or other receptacles containing the finished preparations shall not be removed from the approved room unless—
(i) they bear a label showing the name and address of the applicant, the name of the medicinal preparation and the alcoholic strength. If any such preparation is dangerous to human life, the receptacles shall bear a red label with the word "Poison" printed thereon ; and
(ii) a sample of each finished preparation has been taken by the supervising officer for analysis by the Chemical Analyser to the Government of Maharashtra for the purpose of ascertaining the alcoholic strength and certifying whether the preparation is a bona fide medicinal preparation :
Provided that it shall not be necessary to take samples of preparations of a type which have once been tested and duly certified by the Chemical Analyser to the 1Government of Maharashtra, but the supervising officer may draw samples from any preparation which they have reason to believe does not conform to the formula tested and certified by the Chemical Analyser to the 1Government of Maharashtra or is not a bona fide medicinal preparation :
Provided further that a sample of not less than 4 fluid ounces shall be taken by the supervising officer in duplicate in the presence of the applicant and the cork of each bottle containing the sample shall be sealed by the supervising officer with his official seal, each sample being labelled with the name of the preparation and the word "Poison" on a red label, if dangerous to human life.
Storage of Unfinished Products and the balance of the Finished Product अपूर्ण उत्पादन व शिल्लक तयार उत्पादनाचा साठा
Unfinished products to which rectified spirit has been added and the balance of the finished products which has not been transferred into receptacles and sealed shall be kept in the approved room, the receptacles being labelled showing the total quantity and the rectified spirit in each receptacle.
ज्या अपूर्ण उत्पादनांमध्ये शुद्ध मद्यसार जोडला गेला आहे आणि तयार उत्पादनाची जी शिल्लक पात्रांमध्ये हस्तांतरित आणि सीलबंद केलेली नाही ती मान्य खोलीत, प्रत्येक पात्रातील एकूण प्रमाण आणि शुद्ध मद्यसार दर्शविणारे लेबल पात्रांना चिकटवून ठेवली जाईल.
Drawing of Sample for Analysis विश्लेषण करिता नमुना काढणे
The applicant shall allow samples to be taken free of charge for analysis and shall provide free of charge such tape, wire and cases as are necessary for packing the samples.
The cost of transport of the sample to the Chemical Analyser to the 1Government of Maharashtra shall be borne by Government.
Only one bottle of each sample shall be sent to the Chemical Analyser to the 1Government of Maharashtra together with a letter of advice in the form in the Appendix to these rules. The duplicate sample shall, until the result of analysis is communicated, be kept in a cupboard in the approved room provided by the applicant, which shall be locked by the supervising officer with a revenue lock and shall, if not further required, be returned to the applicant.
Action to be taken After obtaining Report Of Analysis विश्लेषण अहवाल प्राप्त झाल्यानंतरची कार्यवाही
If, on analysis, the Chemical Analyser to the 1Government of Maharashtra certifies that any preparation is not a bona fide medicinal preparation, the full excise duty at the rate applicable to potable foreign liquor (e.g. whisky and brandy), on the date of receipt of such certificate shall be chargeable on the liquor in all preparations so certified whether in stock or sold. The differential duty shall be paid by the applicant forthwith into the Government Treasury and the challan for such payment shall be produced before the supervising officer, who shall submit a report in this behalf to the Prohibition and Excise Superintendent or District Inspector concerned.
विश्लेषणावर, १महाराष्ट्र शासनाचे रासायनिक विश्लेषक कोणताही सिद्धपदार्थ सद्भावनापूर्ण औषधीय सिद्धपदार्थ नसल्याचे प्रमाणित करत असल्यास, अशा प्रमाणपत्राच्या प्राप्तीच्या तारखेला सेवनयोग्य विदेशी मद्यावर (उदा. व्हिस्की आणि ब्रँडी) लागू असलेल्या दराने पूर्ण उत्पादन शुल्क, असे प्रमाणित केलेल्या सर्व सिद्धपदार्थांमधील मद्यसारावर, ते साठ्यात असोत किंवा विकलेले असोत याचा विचार न करता, आकारण्यायोग्य असेल. फरकाचे शुल्क अर्जदाराने शासकीय खजिन्यात तात्काळ भरावे आणि अशा भरणाचे चलान पर्यवेक्षण अधिकाऱ्यांसमोर सादर करावे, जे संबंधित दारूबंदी व उत्पादन शुल्क अधीक्षक किंवा जिल्हा निरीक्षक यांना या बाबतीत अहवाल सादर करतील.
Nokarnama's नोकरनामे
The applicant may appoint agents or servants who shall be furnished with necessary letters of authority duly signed by him and countersigned by the supervising officer as a token of approval.
The applicant shall, in the event of misconduct on the part of any agent or servant and on being required by the supervising officer to do so, dismiss such agent or servant.
Accounts to be Maintained नोंदी ठेवणे
The applicant and the supervising officer shall keep separate accounts in such forms as may be prescribed by the Commissioner.
अर्जदार आणि पर्यवेक्षण अधिकारी आयुक्तांनी विहित केल्याप्रमाणे अशा नमुन्यांमध्ये स्वतंत्रपणे हिशेब ठेवतील.
Accounts, Passes, the Stock of Rectified Spirit shall be open for Inspection नोंदवह्या, वाहतूक पास शुद्ध मद्यसारचा साठा इ. तपासणी साठी खुला राहील
The accounts, transport passes, stock of rectified spirit and unfinished and finished preparations and samples kept in the approved room shall be open to inspection by the supervising officer, the local Prohibition and Excise Inspector, the Collector or the Commissioner or any officer authorised by the Commissioner in this behalf.
हिशेब, वाहतूक पास, शुद्ध मद्यसाराचा साठा आणि मान्य खोलीत ठेवलेले अपूर्ण आणि तयार सिद्धपदार्थ आणि नमुने पर्यवेक्षण अधिकारी, स्थानिक दारूबंदी व उत्पादन शुल्क निरीक्षक, जिल्हाधिकारी किंवा आयुक्त किंवा आयुक्तांनी या संबंधात प्राधिकृत केलेल्या कोणत्याही अधिकाऱ्यांच्या तपासणीसाठी उपलब्ध असतील.
Concessional rate of duty can be withdrawn उत्पादन शुल्क मध्ये दिलेली सवलत मागे घेता येऊ शकेल
the concession is found to be abused ;
there is a contravention by the applicant or his agent or servant of the provisions of any of the Acts viz. the Bombay Prohibition Act, 1949 , the Dangerous Drugs Act, 1930 , or the Bombay Opium Smoking Act, 1936 or of the rules, regulations or orders made under any of these Acts ;
there is a breach of any of the foregoing rules.
Form of Advice of samples sent for estimating the alcoholic strength and certifying that the preparation is a “ bona fide medicinal preparation ” (and not a beverage).