14.
The licensee shall not issue any quantity of sacramental wine from the manufactory unless he has paid thereon 1[the excise duty, transport fee and special fee at the rates prescribed in sub-rule (2) of rule 13.]1
15.
The licensee shall not use, distribute or sell sacramental wine manufactured at the manufactory to any person who does not hold and authorization.
16.
The licensee shall not issue sacramentals wine to any holder of an authorization unless the holder has got a balance of sacramental wine remaining unpurchased against his authorization. The licensee shall on each occasion enter in the authorization the details of the sale of sacramental wine and sign below such entry.
17.
The licensee shall distribute sacramental wine according to the directions of the Commissioner
18.
- Except as permitted under an authorization sacramental wine shall not be removed except under a transport pass in Form S. W. III.
- The transport pass shall be made out in quadraplicate which shall be dealt with as under—
- Part I shall be retained by the Officer-in-charge;
- Parts II, III and IV shall be given to the licensee; and
- Part V shall be sent by the Officer-in-charge to the 2[Inspector ofProhibition and Excise]2 at the place of destination.
- The licensee shall retain Part II for his record and forward Parts III and IV along with the consignment to the person receiving the consignment. The person receiving the consignment shall retain Part IV and retain Part III with his acknowledgment to the Officer-in-charge who shall file it with the Part I.
19.
- The licensee shall maintain such accounts and shall furnish such returns as may be prescribed by the Commissioner under this Act.
- The licensee shall keep at the manufactory a chart in form CC* showing the monthly outturn and issue of sacramental wine in each year and also a visit book wherein Inspecting Officers may record their remarks.
20.
The licensee shall hand over the accounts maintained by him, the chart and the visit-book to the Collector on the expiry of the licence period or on the cancellation or suspension of his licence, as the case may be.
21.
The accounts, the chart, the stock of wine and the manufactory shall be open for inspection at all reasonable hours by a Prohibition Officer empowered under section 122 or 77(a) of the Act.
22.
The licensee shall keep the manufactory and the premises connected therewith in a clean condition.
23.
Sacramental wine may be manufactured by or on behalf of Government and the provisions of the rules shall, so far as may be, apply to such manufacture;
Provided that no licence shall be necessary fbr the manufacture, storage or supply of sacramental wine by or on behalf of Governement.