Maharashtra Excise Manual
Page 866 of 1109

Page 866

(8) All sales of liquor chocolates shall be made on cash only. The licensee shall prepare a separate bill or cash memo in respect of the liquor chocolates sold on the licensed premises.

(9) 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, provided that the licensee may make out the cash memos in triplicate or quadruplicate as required by him with the previous permission of the licensing authority. In no case, the cash memos shall be made out in more than quadruplicate.

(10) The original copy of the cash memo shall be handed over to the permit-holder or purchaser, as the case may be, and the duplicate copy shall be retained by the licensee on his record. The triplicate and quadruplicate copies if any of cash memos shall be retained by the licensee for any purpose other than excise matter fbr a period of one year.

(11) The cash memo shall clearly show,—

  1. The name of the licensee, his licence number and the nature of the licence held by him;
  2. the name of the permit holder, his permit number and address;
  3. the details regarding the number of liquor chocolates sold; and their batch Nos.;
  4. the amount charged in respect of sale of liquor chocolates.

(12) The duplicate copies of cash memos shall, at all reasonable times, be open to inspection by the Prohibition and Excise Officer not lower in rank than a Sub-Inspector ofProhibition and Excise or any Prohibition Officer duly empowered under section 122 of the Bombay Prohibition Act, 1949.

(13) The licensee shall, if so required, obtain the necessary licence for the manufacture of liquor chocolates from the appropriate authority of the Food and Drugs Administration, Maharashtra State, Bombay.

(14) The licensee shall maintain registers in Forms H, I, J, and K duly paged and sealed with the seal of the Collector, in which he shall write every day, before the close of the licensed premises, correct accounts of that day's transactions of foreign liquor used for manufacturing liquor chocolates at his licensed premises in a neat and legible manner.

(15) The licensee shall submit to the Superintendent of Prohibition and Excise concerned, not later than 7th day of every month, a return in Form L showing the subtracts of the accounts of transactions of foreign liquor used or manufacturing liquor chocolates and the liquor chocolates manufactured at his licensed premises during the preceding month.