Maharashtra Excise Manual
Page 1059 of 1109

4. Denatured Spirit—

(b) All confiscated or forfeited rectified spirit and absolute alcohol shall be destroyed if it is less than one litre. In all other cases a sample of such rectified spirit and absolute alcohol shall be sent to the Commissioner, Forensic Science Laboratory and Chemical Analyser to the Government of Maharashtra, Bombay for analysis as to whether it conforms to the specifications of rectified spirit permitted for sale. If the analysis shows that the confiscated or forfeited rectified spirit and absolute alcoohol conforms to such specifications, it shall be sold by public auction to the highest bidder provided that he holds a licence for it or as may be decided by the Commissioner, If no adequate bid is received in auction, a report shall be made to the Commissioner for orders regarding its disposal. If the analysis shows that the confiscated or forfeited rectified spirit and absolute alcohol does not conform to the prescribed specifications, a report shall be made to the Commissioner for order regarding its disposal.

4. Denatured Spirit—

If confiscated or forfeited denatured spirit, other than that in bottles bearing the seal of a Prohibition and Excise Officer, shall be destroyed if it is less than five litres. The denatured spirit in bottles bearing die seal as aforesaid shall be sold by public auction to the highest bidder provieded that he holds a licence for a retail sale of denatured spirit. In all other cases a sample of such denatured spirit shall be sent to the Commissioner, Forensic Science Laboratory and Chemical Analyser to the Government of Maharashtra, Bombay, for analysis as to whether it conforms to the specification of denatured spirit permitted for sale. If the analysis shows that the confiscated or forfeited denatured spirit conforms to such specifications, it shall be sold by public auction to the highest bidder provided that he holds a licence for the wholesale sale of denatured spirit. If no adequate bid is received fin auction, a report shall be made to the Commissioner for orders regarding its disposal. If analysis shows that the confiscated or forfeited denatured spirit does not confbnn to the prescribed specifications, a report shall be made to the Commissioner for orders regarding its disposal.

5. Methyl Alcohol and higher Alcohols—

All confiscated or forfeited methyl alcohol and higher alcohols shall be destroyed.

6. Medicinal and Toilet preparations containing alcohol, Perfumed Spirits and Alcoholic Essences—

  1. All confiscated or forfeited medicinal and toilet preparations, perfumes and essences containing alcohol other than essences used in the manufacture of potable liquors shall be sold by public auction:

    Provided that where such articles are not of the nature, substance or quality which they purport to be, they shall be destroyed.

  2. Essences containing alcohol used in the manufacture of potable liquors shall be destroyed.

7. Country Liquor and Toddy—

Confiscated or forfeited country liquor, toddy and neera shall be destroyed.

8. Intoxicating Drugs.—

  1. All confiscated or forfeited hemp and intoxicating drugs, other than ganja and bhang, shall be destroyed.

  2. All confiscated or forfeited ganja or bhang, as the case may be, ifless than sixty grams in weight, shall be destroyed.

  3. All confiscated or forfeited ganja or bhang which on examinations is found to be unfit for human consumption shall, with the previous sanction of the Commissioner, be destroyed.

  4. All confiscated or forfeited ganja or bhang, as the case may be, ifsixty grams or more in weight and not found unfit for human consumption, shall be sent to the Officer-in-chaige of the Bombay State Hemp Drugs and Opium Packing and Supply Depot atAhmedabad.