(3) No beer or wine manufactured at the brewery or manufactory shall be removed thereirom except under a transport pass in Form BR-IX issued by the Brewery Officer or, as the case may be, the Manufactory Officer.
(4) No such transport pass shall be issued unless excise duty and transport fee, if any, payable on the quantity of beer or wine intended for removal are paid, and a chalan for the payment is produced before the Brewery Officer or, as the case may be the Manufactory Officer. All such chalans shall be filled serially by the Brewery Officer or, as the case may be, the Manufactory Officer. 1[In case, where beer or wine is to be transported under bond, the licensee shall execute a bond in Form BR-XII before the District Prohibition and Excise Officer, for payment of excise duty and fees payable on the quantity of beer or wine to be transported, provided that, the execution of the bond may be dispensed with by the District Prohibition and Excise Officer in case of any transporter, who has deposited in a Government Treasury a sum which is, in the opinion of the District Prohibition and Excise Officer, sufficient to cover the amount of duty and fees payable by him.]
1[(5) When the restaurant-brewery licence-holder sells beer on-site, in un-bottled and unpacked form then the provision of sub-rules (2), (3) and (4) shall not be applicable.]
14. Collection of duty उत्पादन शुल्क वसुली
The Brewery Officer or, as the case may be, the Manufactory Officer, shall be responsible for the correct collection of duty and fees if any, at the prescribed rate before any beer or wine is allowed to be removed from the brewery or manufactory except in the case of exports or removal under bond.
The Brewery Officer मद्यनिर्मिती कारखाना अधिकारी or, as the case may be, the Manufactory Officer निर्मितीगृह अधिकारी, shall be responsible जबाबदार असतील for the correct collection of duty and fees शुल्क आणि फीची योग्य वसुली if any, at the prescribed rate विहित दराने before any beer or wine is allowed to be removed कोणतीही बिअर किंवा वाइन बाहेर काढण्याची अनुमती देण्यापूर्वी form the brewery or manufactory except in the case of exports निर्यातीच्या प्रकरणात वगळता or removal under bond बंधपत्राखाली बाहेर काढणे.
**विस्तारित समजावणी:**
• **कोण जबाबदार आहे?**
Brewery Officer (जेथे बिअर बनते) किंवा Manufactory Officer (जेथे वाइन/इतर दारू बनते) — हे दोन्ही अधिकारी योग्य शुल्क वसुली करण्यासाठी जबाबदार आहेत.
• **शुल्क कधी वसूल करायचे?**
कोणताही एक बूंद बिअर किंवा वाइन कारखान्यातून बाहेर काढण्यापूर्वी सर्व सरकारी शुल्क आणि फी वसूल व्हायला हवेत.
• **किती शुल्क?**
सरकारने ठरवलेल्या दराने (prescribed rate) शुल्क भरायचे आहे — हा दर आधिकृत निर्देशांमध्ये दिलेला असतो.
• **कोणत्या परिस्थितीत फरक?**
दोन वेळा शुल्क न भरता बाहेर काढू शकतात:
- **Exports:** जर बिअर/वाइन विदेशात जाणार असेल तर
- **Bond removal:** जर bonded warehouse (सरकारी गोदाम) साठी बाहेर काढत असाल तर
उदा., तुम्ही बिअर कारखाना चालवतात आणि 1000 बाटल्या बनवल्या — सर्व बाटल्या दुकानात पाठवण्यापूर्वी तुम्ही सरकारला निश्चित दराने शुल्क भरला पाहिजे.
15. Supervision पर्यवेक्षण
(1) The Brewery Officer or, as the case may be, the Manufactory Officer shall exercise such supervision as is required to ensure that the materials which go to make beer or wine are used according to the approved formula and process and that no portion of spirit is diverted for other purposes.
(2) The Prohibition and Excise Officer specially empowered in this behalf by the Commissioner shall inspect the brewery and manufactory and shall submit the notes of his inspection to the Officer specified by the Commissioner. He shall also be responsible for the correct maintenance of accounts and collection of duty by the Brewery Officer and Manufactory Officer.
16. Authority of persons authorised by licensee परवानाधारकाने अधिकृत केलेल्या व्यक्तींचे अधिकार
(1) The agents, clerks and other persons, who have been duly authorised in this behalf by the licensee, and approved by the Brewery Officer or the Manufactory Officer may enter into and carry out their work in connection with the manufacture during the working hours of the brewery or manufactory.
(2) Any person duly authorised in this behalf by the licensee may sign all applications and indents for the issue of finished preparations.