Maharashtra Excise Manual
Page 832 of 1109

PART I

836 Maharashtra Prohibition Act [1949 Bom. XXV

PART I

PRELIMINARY

1. Title.

1[These rules may be called the Maharashtra Foreign Liquor (Sale on Cash Register of Sales, etc.) Rules, 1969.]1

2. Definitions व्याख्या

These Rules extend to the whole of the State of Maharashtra.

व्याख्या—या नियमांमध्ये, संदर्भानुसार अन्यथा आवश्यक नसल्यास.–

सोपी मराठी (सरळ भाषेत स्पष्टीकरण)
थोडक्यात: Rule 2 हा नियमांतील महत्वाच्या शब्दांचा अर्थ समजावतो. यामध्ये "bonded warehouse", "विदेशी मद्य", "licence" आणि इतर काही महत्वाच्या संज्ञा स्पष्ट केल्या आहेत.

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**विस्तृत व्याख्या:**

(१) **Act (अधिनियम)**
- मुंबई दारूबंदी अधिनियम, १९४९ हा आधार कायदा आहे.
- या नियमांनी त्या कायद्यानुसार काम करतात.

(२) **Bonded warehouse (बंधपत्र गोदाम)**
- ही एक विशेष जागा आहे जेथे विदेशी मद्य साठवली जाते.
- शुल्क भरल्याशिवाय मद्य येथे ठेवली जाऊ शकते (मतलब "बंधपत्रात").
- जेव्हा मद्य बाहेर काढली जाते, तेव्हाच शुल्क भरावे लागते.

(३) **Excise supervision (उत्पादन शुल्क पर्यवेक्षण)**
- सरकारचे अधिकारी bonded warehouse मधील मद्यावर नजर ठेवतात.
- ते तपासतात की मद्य कसे आली, कसे साठवली, कसे वितरित होत आहे.

(४) **Foreign liquor (विदेशी मद्य)**
- यामध्ये तीन प्रकार मद्य येतात:
- Spirits (मद्यसार) — व्हिस्की, रम, वोडका अशी मद्य
- Wines (वाईन) — द्राक्षारस
- Fermented liquors (किण्वित मद्य) — बिअर वगैरे

(५) **Form (नमुना/फॉर्म)**
- अर्ज भरताना किंवा परवाना मिळताना ज्या कागदपत्रांचा वापर करावा लागतो.

(६) **Licence (परवाना)**
- bonded warehouse चालवण्याचा सरकारी अनुमती पत्र.

(७) **Licensee (परवानाधारक)**
- जो व्यक्ती किंवा कंपनी bonded warehouse चालवतो.
- त्याला यमुळे मद्य साठवण्याचा अधिकार असतो.

(८) **Officer-in-charge (प्रभारी अधिकारी)**
- bonded warehouse वर सरकारचा देखरेख अधिकारी.
- सर्व कामकाजावर नजर ठेवतो.

(९) **To store foreign liquor in bond (बंधपत्रात मद्य साठवणे)**
- शुल्क भरल्याशिवाय bonded warehouse मध्ये मद्य ठेवणे.
- जेव्हा मद्य बाहेर काढली जाते, तेव्हाच सर्व शुल्क आणि fees भरावे लागतात.

3. Definitions.

In these Rules, unless the context requires otherwise,—

  1. "Act" means the †Bombay Prohibition Act, 1949† (Bom. XXV of 1949);
  2. "Foreign Liquor Rules" Means the Bombay Foreign Liquor Rules, 1953;
  3. "Foreign liquor" has the meaning assigned to it in the foreign Liquor Rules;
  4. "Form M" means a Form appended to these Rules;
  5. "Licensee" means a person holding a licence for the purchase, possession, or sale of foreign liquor under the Foreign Liquor Rules;
  6. "Licensing authority" means the authority empowered to grant licences under the Act;
  7. "mild liquor" has the meaning assigned to it in the Foreign Liquor Rules;
  8. "permit-holder" means a person who holds a permit under the Foreign Liquor Rules and who is authoriesed to purchase foreign liquor from a licensee under those rules;
  9. 2["purchaser" means a person who is entitled to purchase mild liquor;]2
  10. "Words and expressions" used in these Rules but not defined shall have meanings respectively assigned to them in the Foreign Liquor Rules.

PART II

SALE ON CASH

4. Prohibition on sale of foreign liquor except for cash.

A licensee shall not sell any foreign liquor except for cash:

3Provided that the holder of [Trade and Import and Club licence] may sell foreign liquor on credit.3

5. Duplicate cash memo to be made by the licensee, etc.

A licensee or his authorised agent or servant shall make out a cash memo in duplicate which shall be signed by the licensee or his authorised agent or servant, as the case may be:

4Provided that, the licensee may make out the cash memos in such numbers exceeding two as may be required by him with the previous permission in writing of the licensing authority.4

6. Cash memo to be handed over to permit-holder etc.

The original copy of the cash memo shall be handed over to the permit-holder 5[or purchaser, as the case may be,]5 and the duplicate copy shall be retained by the licensee for his record. The triplicate and quadruplicate copies of cash memos shall be retained by the licensee for any purpose other than excise matters.