Maharashtra Excise Manual
Page 373 of 1109

50A.

Part I shall be recorded in the office of the State Excise Officer granting the pass.

Part II shall be forwarded to the licence-holder from whom the denatured spirit is to be obtained.

Part III shall be handed over to the transporter to accompany the consignment and shall be recorded in the licensed premises of the purchaser.

Part IV shall be forwarded to the State Excise Officer of the place to which denatured spirit is to be transported:

Provided that no such pass shall be granted for the transport of denatured spirit manufactured or stored in any distillery, bonded warehouse, bonded laboratory or bonded manufactory in the 1State of Maharashtra1 from such distillery, warehouse laboratory or manufatory for the transport of denatured spirit form any Custom House, at any Port, Land Custom Station or Airport, unless 2administrative fee at the rate of [Thirty] paise per litre2 of denatured spirit to be so transported has been paid by the applicant.

50A.

  1. Where a holder of a licence in Form D.S.VI desires to export under claim for refund of transport fee any quantity of ordinary denatured spirit on which such fee has already been paid, he shall present an application in Form XXXIV to the District Prohibition and Excise Officer concerned.

  2. The District State Excise Officer shall, on receipt of an application under sub-rule (1), check the particulars mentioned in Part A of the application with the help of documents produced by the applicant, and if he finds that the particulars are correct, he shall enter the particulars so checked in the form of register No. D. S. XXXV and sign Part B of the application. He shall then hand over the application to the applicant.

  3. The application claiming the refund of transport fee shall, after the consignment is received at the place of import, get Part C of the application signed by the Excise authority in whose jurisdiction the place of import is situated, and present it to the District State Excise Officer concerned in this State.

  4. On receipt of the application duly endorsed by the Excise Authority of the importing State, the District State Excise Officer shall prefer the necessary refund bill for verification to the concerned Treasury Officer who shall return it to the District Prohibition and Excise Officer.

  5. On receipt of the refund bill from the Treasury Officer duly verified, the District State Excise Officer shall obtain the applicant's signature on the refund bill in token of having received the payment, and forward the bill for Collector's sanction.

  6. When the refund bill is received back from the Collector by the District State Excise Officer, it shall be presented to the Treasury Officer concerned for encashment.

1. Subs. by G.N. of 25-7-1963. 2. Subs. by G.N. of 12-1-1990. 3. Deleted by G.N. of 4-11-1968. 4. Deleted by G.N. of 10-3-1981. 5. Added by G.N. of 4-11-1968. 6. Added by G.N. of 22-3-1994. 7. Deleted by G.N. of 12-7-1999. 8. Subs. by G.N. of 21-6-1992.