(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. Rectified spirit quota for Form R.S.II
(1) The licensee shall maintain at the licensed premises such minimum stock of rectified 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.
अर्जदाराने R.S.V नमुन्यात बाँड अंमलात आणल्याशिवाय कोणत्याही तीन कॅलेंडर महिन्यांत/सहा महिन्यांत १५ लिटर/३० लिटरपेक्षा जास्त शुद्ध मद्यार्कसाठी R.S.II नमुन्यात परवाना मंजूर केला जाणार नाही.
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विस्तृत समजावून सांगणे:
**licence मिळवण्यासाठी bond (जमानत) आवश्यक कधी होते?**
• जर तुम्हाला 3 महिन्यांत 15 लिटरपेक्षा जास्त किंवा 6 महिन्यांत 30 लिटरपेक्षा जास्त शुद्ध मद्यार्क हवेत, तर तुम्हाला Form 'A' मध्ये ₹1,000 चा bond अंमलात आणावा लागतो.
• हा bond म्हणजे तुम्ही कायद्यातील सर्व नियम मानू कर रहा आहोत असे लिखित वचन देणे हो.
**कोणांना bond भरावा लागत नाही?**
• सरकारी संस्था (Government institutions)
• नगरपालिका (Municipal institutions)
• जिल्हा परिषद (Zilla Parishad)
• शिक्षण संस्था — पण शिक्षण आणि संशोधनासाठी (teaching and research work)
यांना bond न भरता फक्त लिखित घोषणा (written undertaking) देऊन licence मिळू शकतो.
**उदा.:** जर तुमचा एक रसायन शास्त्र प्रयोगशाळा आहे आणि तुम्हाला प्रयोगांसाठी मद्यार्क हवेत, तर तुम्हाला ₹1,000 चा bond भरावा लागणार नाही — फक्त संस्थेचा एक पत्र द्या की "आम्ही कायदे पाळणार आहोत."
7. Accounts and returns-Nokamamas.
(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 a 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 Prohibition 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 Prohibition 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 Commissioner 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.