Maharashtra Excise Manual
Page 830 of 1109

3. Construction of bonded warehouse

3. Construction of bonded warehouse

The building or rooms of the bonded warehouse shall be strongly constructed of masonry or brickwork. The windows of the building or room shall be fitted with malleable iron bars, not less than 19 milimetres in thickness, set not more than 102 millimetres apart, and fixed in the masonry or brickwork to a depth of at least 51 millimetres at each end. On the inside of each window there shall be securely fastened to the bars a stout wire netting, the apertures in which shall not exceed 25 millimetres in diameter. There shall be only one entrance to the building or main room of the warehouse and to each store room, respectively which must open into the warehouse enclosure, and the door of each shall be secured by an Excise ticket lock :

Provided that the Commissioner may, in special cases, relax any of the requirements laid down in this regulation on such conditions and to such extent as he may specify in that behalf

4. Manner in which foreign liquor shall be stored in bonded warehouse.

The foreign liquor shall not, save with the permission of the Commissioner be stored, deposited or kept in the bonded warehouse, except in full crocked bottles duly sealed or capsuled.

5. Licensee not to store foreign liquor in excess of permitted quantity.

The licensee shall not store in the bonded warehouse at any one time, foreign liquor in excess of the quantity permitted by the Commissioner under the licence in Form B. W. 1. granted under the Maharashtra Foreign Liquor (Storage in Bond) Rules, 1964.

6. Foreign Liquor not to be removed except under pass.

  1. No foreign liquor stored in the bonded warehouse shall be removed therefrom to any other place except under a pass granted in this behalf and unless the duty, if any imposed under the provisions of the Act, has been paid or a bond has been executed for the payment thereof
  2. If the licensee wants to remove any quantity of foreign liquor from the bonded warehouse, he shall make an application to the Collector through the Officer-in-charge in that behalf

7. Receipt or removal of foreign liquor to be under excise escorts

The receipt of foreign liquor at the bonded warehouse or removal thereof from the bonded warehouse to any other place shall be under such excise escort as the Collector may direct.

8. Licensee to account for the loss of foreign liquor.

Any loss in the foreign liquor stored in bond or issued therefrom shall be reported to the Commissioner and if it is not satisfactorily accounted for by the licensee it shall be liable to the excise duty and fees at the full rates payable thereon.

THE MAHARASHTRA FOREIGN LIQUOR (SALE ON CASH, REGISTER OF SALES, ETC.) RULES 1969

G.N., H. D., No. FLR1068/5945-IH, dated 5th July 1969 (M.G, Pt IV-B. R 848)

  1. Amended by G. N., H. D., No. FLR. 1670-111, dated 6th January 1970 (M. G Pt. IV-B. p. 85).
  2. Amended by G. N. H., D. No. FLR 1068/5945 - III, dated 6th June 1970 (M. G. Pt. IV-B. p. 861).
  3. Amended by G. N. H., D. No. FLR 2170/W-105-III, dated 23rd March 1971 (M. G, Pt. IV-B. P. 477).
  4. Amended by G. N., H. D., No. FLR. 3171/34143 - III, dated 17th July 1971 (M. G, Pt. IV-B. P. 990).
  5. Amended by G. N. H. D., No. SLC. 1069/73669 -III, dated 21st March 1972 (M. G, Pt. IV-B. p. 451).