Maharashtra Excise Manual
Page 575 of 1109

10. Removal of spirit to storage vat or still मद्यसार, साठवणूक टाक्यांमध्ये किंवा दारू गाळण्याच्या भट्टीत काढणे

10. Removal of spirit to storage vat or still मद्यसार, साठवणूक टाक्यांमध्ये किंवा दारू गाळण्याच्या भट्टीत काढणे

  1. The licensee shall give the Distillery Officer at least one hour's notice in Form VI of his intention to remove spirit from the receiver to the storage vat or still. The Distillery Officer shall, at the time specified in the notice, attend the operation of such removal. The fastenings of receiver shall be unlocked in the presence of the Distillery Officer. The licensee or his manager or agent shall then get the spirit in each vessel properly stirred and mixed, and get the samples of spirit drawn and their temperatures, hydrometer readings and strengths ascertained. All valves and mandoors of vessel shall thereafter be relocked.

  2. Every reasonable facility shall be offered to the licensee or his manager for checking the gauge and strengths officially taken and recorded.

11. Storage साठवणूक

  1. All foreshot and feints which are to be redistilled or stored separately because of heavy contamination with copper shall be collected in a separate receiver; and their quantity and strength ascertained every day and recorded in the registers.

  2. No vessel used for receiving or storing spirit shall remain unlocked, when it is closed. All cocks and fastenings shall be locked with excise revenue locks having excise tickets signed by the Distillery Officer. All flanges and couplings, inter-connecting different lengths of pipes shall be wrapped with cloth by the licensee and duly sealed with lead seals by the Distillery Officer.

12. Register of receipts, issues, etc, of spirit मद्यसार, प्राप्त व पुरवठा इत्यादींची नोंदवही

All receipts and issues of spirit and losses and increase in the stock of spirit stored in vats and receivers shall be entered in the vat account register in Form VII which shall be maintained separately for each vat or receiver by the licensee every day which it shall be the duty of the Distillery Officer to check and attest every day.1

सोपी मराठी (सरळ भाषेत स्पष्टीकरण)
**थोडक्यात:** दारूचे कारखाने (डिस्टिलरी) ला दररोज मद्यसार कसा मिळतो, कसा वापरतो आणि त्यातील नुकसान-वाढ याची नोंदवही Form VII मध्ये ठेवावी लागते, आणि अधिकारी हा दररोज तपास करून मंजूर करतो.

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**विस्तृत समजावून:**

**१. नोंदवही काय ठेवायची?**
- दारू कारखान्याला दररोज मद्यसार कसा आता, कसा निर्गत होता, किंवा साठ्यात नुकसान-वाढ झाली — हे सर्व Form VII (नमुना VII) नामक नोंदवहीत लिहायचे.
- उदा., जर आज १०० लिटर मद्यसार टाक्यात आला, ५० लिटर बाहेर पाठवला, आणि २ लिटर बाष्पीकरणाने गायब झाला — हे सर्व दररोज नोंद करायचे.

**२. अलग-अलग नोंदवही?**
- प्रत्येक टाकी (vat) किंवा ग्राहकासाठी (receiver) आलग-आलग नोंदवही ठेवायची.
- एकाच नोंदवहीत सर्व टाकीचा हिशोब गोंधळवून न सांगता अलग-अलग रेकॉर्ड करायचा.

**३. कर्मचारी कोणाचे?**
- **Licensee (परवानाधारक)** = दारू कारखाना चालवणारा — त्याचे कर्तव्य आहे नोंदवही ठेवणे.
- **Distillery Officer (आसवनी अधिकारी)** = सरकारी अधिकारी — त्याचे कर्तव्य आहे दररोज हा नोंद **तपास करणे आणि साक्षांकित (attest) करणे**.

**४. का दररोज तपास?**
- कारखाना मालिकाकडून चोरी, हिशोबातील खोट, किंवा गैरव्यवहार रोखण्यासाठी.
- पारदर्शकता आणि कायदेशीर नियंत्रण राखण्यासाठी.

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**सोप्या शब्दात:** दारू कारखान्याला दररोज मद्यसार आणिखेपच्या आणि नुकसानचा रेकॉर्ड ठेवायचा आणि सरकारी अधिकारी हा दररोज तपास करून मंजूर करायचा — यामुळे सब्जेक्ट कायदेशीरपणे नियंत्रणात राहते.

13. Account of stock of spirit मद्यसार साठ्याचा हिशोब

  1. An account of the total stock of spirit at the distillery shall be maintained by the licensee 1in Form VIII every day which it shall be the duty of the Distillery Officer to check and attest every day.]

  2. The licensee or his manager shall send, not later than the fifth day of each month through the Distillery Officer in Form IX an account of the spirit manufactured, and issued during the previous month to—

    1. the Commissioner of Prohibition and Excise, Maharashtra State, Bombay;
    2. the Industries Commissioner, Maharashtra State, Bombay;
    3. the Superintendent2 of Prohibition and Excise of the District.
  3. The Distillery Officer shall not later than the seventh of every month, submit an extract of monthly accounts of spirit stock at the distillery pertaining to the previous month in Form X to—

    1. The Commissioner of Prohibition and Excise, Maharashtra State, Bombay;
    2. The Industries Commissioner, Maharashtra State, Bombay;