Maharashtra Excise Manual
Manual  › The Bombay Rectified Spirit Rules, 1951  › FORM R. S. VII
License Form

FORM R. S. VII

Licence for the Storage in bond and for the Wholesale sale of Rectified Spirit including Absolute Alcohol

See rule 38

What this form is for

Form R. S. VII is the licence that authorises a person to buy, store in bond and sell rectified spirit, including absolute alcohol, by wholesale from specified premises. It is issued by the Collector to an applicant who wants to run a bonded warehouse and wholesale business in rectified spirit, and it is renewable from year to year. The licence carries conditions on excise supervision, working hours, minimum stock, registers, issues, export and inspection. It is prescribed under rule 38 of the Bombay Rectified Spirit Rules, 1951, made under the Bombay Prohibition Act, 1949.

Form text (extracted)
2711949 : Bom. XXV]	Bombay Prohibition Act, 1949
FORMR. S. VII
[See rule 38]
Licence for the Storage in bond and for the Wholesale sale of Rectified  Spirit
including Absolute Alcohol
Licence is hereby granted, under the subject to the provisions of the Bombay  Prohi-
bition Act, 1949 (Bom. XXV of 1949), (hereinafter referred to as  “ the Act”)  and the rules,
regulations and orders made thereunder  to . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . . .
. (hereinafter called “ the licensee ”) authorising him to buy,   store in bond and sell by
wholesale rectified spirit including absolute alcohol (hereinafter referred to as “ rectified
spirit ”) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . (hereinafter referred to as the “ licensed premises”)
subject to the following conditions, namely :
1.The licensee shall  remain in force from  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .and it may thereafter be renewable
from year to year with such modifications as the Government of Maharashtra, may consider
necessary.
2.The licensee shall  pay into the Government treasury a sum of Rs. . . . . . . .  at the rate
of Rs. 100 per annum as licence fee.
3.Storage of intoxicant other than rectified spirit prohibited.—Except with the
permission of the Collector, the licensee shall not store or sell in his licensed premises any
intoxicant other than rectified spirit.
4.Transaction to be under Excise Supervision.—(1)All transactions pertaining to
rectified spirit on the licence  premises shall be carried out under excise supervision.
(2)The licensee shall  pay to Government in advance at the begining of each  quarter
commencing from the date of the licence such cost of the Prohibition  and Excise  staff
appointed at the licensed premises for the purpose of excise supervision and  contigent
expenditure as may be fixed by the Commissioner from time to time.
5.Working Hours.—(1)The licensee shall  transact his business under the licence
between 10-30 a.m. to 5-30 p.m. with a recess of half an hour from 1-00 to 1-30 p.m. from
Monday to friday (both days inclusive) and frorm  10-30 a.m. to 2-00 p.m. on saturdays.
(2)The licensed premises shall not be kept open on such days or during such hours
or period as may be prescribed by the Government of Maharashtra under the Act, nor shall
any rectified spirit be sold to any person on such days or during such hours or petriod.
(3)The licensee shall be hung up in a conspicious place in the licensed premises to
the front of which shall be affixed a sign board bearing the following inscription in  legible
character in English and Marathi.
Name of the licensee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . .
Licensed to sell rectified spirit by wholesale.
Authorised hours of sale—
On all working days except Saturdays. . . .11-00 a.m. to 4-00 p.m.
Authorised recess. . . . . . . . 1-00 p.m. to 1-30 p.m.
On  Saturdays . . . . . . . . 11-00 a.m. to 1-00 p.m.

272	Bombay Prohibition Act, 1949 [1949 : Bom. XXV
(4)Except with the Special  permission of the Collector no such transaction shall be
carried out on Sundays and Public Holidays notified under section 25 of the Negotiable
Instruments Act, 1881, or beyond the prescribed hours.
(5)If any member of excise staff is required to be on duty at the licensed premises
beyond prescribed hours or on Sundays or Public Holidays with the special permission of
the Collector the licensee shall pay to Government such amount as the Commissioner may
direct, as over-time  allowance.
6.Minimum Stock.––(1) The licensee shall maintain at the licensed permises such
minimum stock of retified spirit as may from time to time be fixed by the Commissioner.
(2)The licenses shall store  rectified spirit in vats and tanks securely closed.The
premises shall be sufficiently fire proof and approved by the municipal authorities and shall
not be used or intended  for human occupation.
7.Accounts and returns-Nokarnamas.–– (1)The licensee shall keep, in the
licensed premises an up-to-date list showing the names of all authorised agents  and
servants.
(2)The licensee shall maintain registers in Form R. S. VII-A, R. S.  VII-B and R. S.
VII-C regarding the casks and vats in use in his licensed premises.
8.Issues.––(1)No issues of rectified spirit under bond (i.e. without payment of
duty) or an payment of duty shall be made unless their details are shown in the registers in
Forms R. S. VII-D and R. S. VII-G which shall be maintained by the licensee and unless in the
case of issues which are not under bond or duty free the amount of duty has been paid in the
Government treasury.All issues of rectified spirit should be under transport pass granted
by the  Collector or the Prohibitio and Excise Officer authorised in that behalf.
(2)Issues of  rectified spirit on which excise duty is recoverable should be made
only on receipt and verification of the triplicate  copy of the challan (showing the payment  of
the duty) which will be received from the Chief Accounts Officer of Prohibition and  excise,
Bombay, or Treasury Officer concerned, with the original challan produced by the  licensee
identing  for the spirit or with the report received from the Prohibition and Excise Officer
counter-signing the requisition in cases where the triplicate  copies of the  challans are not
received by the Prohibition  and Excise Officer  in charge of the warehouse. The Prohibi-
tion  and Excise Officer  in charge of the warehouse, should make a note  on the  original
challan for having issued rectified spirit  and then return it to the party concerned.
(3)The Commissioners  shall have powers to charge duty on losses of rectified spirit
if  he considers them excessive and not satisfactorily explained by the licensee, at such rate
as may for the time being be applicable to rectified spirit:
Provided that no such duty shall be charged on the quantity  of rectified spirit which
the Commissioner may from time to time allow as a loss.
(4)Issues of rectified spirit  shall be made by measures  or by any other method
approved by the Commissioner.The licensee shall provide such measures, weight and
apparatus and also a complete set of testing instruments for testing rectified  spirit as may be
required by the Commissioner.
(5)Rectified spirit  should be issued to licensees in full litres only.Fraction of a  litre
or less than four litres should not be issued except when rectified spirit is supplied free of
excise duty.

2731949 : Bom. XXV]	Bombay Prohibition Act, 1949
9.Sale and export.—The licensee shall not sell  rectified spirit to any person outside
the State of Maharashtra  except with the permission of the Collector.No such sale shall be
effected unless the licensee is satisfied that the export of rectified spirit is covered by a valid
export pass.
10.Price of spirit.—The price at which the licensee shall  sell  rectified spirit shall not
exceed the ceiling price fixed by Government from time to time.
11.Packing,  Bottling, etc..—No  rectified spirit shall be racked bottled, blended or
reduced by the licensee  except in accordance with the provisions of the Act and the rules,
regulations and orders made thereunder.
12.No adulteration.—The licensee shall  not adulterate or in any  manner cause to
deteriorate  any rectified  spirit or receive or keep on the licensed premises or warehouse or
sell rectified spirit which is or has been adulterated or which has deteriorated.
13.Vend of other intoxicants banned .—The licensee shall  not without the
permisssion in writing of the Collector have directly  or indirectly any share, or interest in
the Vend of  country spirit or any other intoxicant nor shall he employ any person who holds
such interest.
14.Licensed premises etc. open to inspection.—(1)The licensed  premises and all
rectified spirit contained therein shall at all times be open to inspection by the Collector  and
the Prohibition and Excise Officers  empowered under section 122 of the Act and in  Greater
Bombay also by the Commissioner of Police, Bombay, and elsewhere also by the  District
Superintendents of Police.
(2)The licensee shall, when  called upon by any Prohibition  and Excise Officer  not
below the rank of a Sub-Inspector, give an  explanation in writing  regarding any  irregularity
detected at his licensed premises and shall furnish  information regarding the  management
of the said premises and shall answer  all reasonable  questions to  the best of his knowledge
and belief.He shall also,  on demand, allow the Inspecting Officer to take without payment,
samples of 350 mililitres  of rectified spirit for analysis.
(3)The licensee shall keep  a visit book  paged and stamped with the seal of the
Collector in which visiting officers may record remarks when inspecting the licensed
premises.The licensee shall, on the termination  of the period  of his licence deliver up the
visit book, the accounts and the licence to the local Prohibition and Excise Inspector or Sub-
Inspector.
15.Licensee to comply with orders  etc.—The licensee shall comply promptly with
all lawful orders  and directions  issued from time to time under the Act and the rules,
regulations and orders made thereunder by the Prohibition and Excise Officer not lower in
rank than a Sub-Inspector.
16.Licensee, his heirs,  etc. not to have claim to continuance  or renewal of the
licence.—It shall be entirely  within the discretion of the Collector, to permit or not the
assignee of the holder in case of sale or transfer, or the heir  or legal representative  of the
holder of the licence, in case of death, to have the benefit of the licence for the unexpired
portion of the term for which it has been granted.
Granted this ...................................................... day of ............................................19.
Place ...............................................................
Seal of the
Collector
     Collector ..............................
Original PDF (as scanned from printed manual)
This is a page from the printed 2023 Excise Manual containing the form. It may include manual page headers/footers.