EXCISE MANUAL VOLUME IV Concerned Circular

Issued

08 Jan 2026

Source

Commissioner Circular

Category

Circular Liquor Beer Wine

What This Document Says

SUMMARY OF MAHARASHTRA PROHIBITION AND EXCISE MANUAL VOLUME IV (SELECTIVE PARAGRAPHS)

Document Type: Departmental Circular/Manual Compilation
Gazette Section: Excise Manual Volume IV — Commissioner Circulars (Domestic/Foreign Liquor, Beer & Wine)
Nature: Procedural Guidelines for Enforcement Officers (Not a Fee Revision or Rule Amendment Gazette)

OVERVIEW

This document is not a legislative gazette but a curated compilation of 90 administrative circulars and instructions issued by the Maharashtra Prohibition & Excise Department between 1910-1968. It consolidates legacy Commissioner/Director circulars under the Bombay Prohibition Act, 1949 (BPA) and its predecessor laws, providing operational guidance to field officers (Collectors, District Prohibition & Excise Officers, Sub-Inspectors, etc.).

The manual does not amend BPA provisions or fee rules — it clarifies implementation, procedural discipline, and historical administrative practices.

CONTENT STRUCTURE (9 THEMATIC SECTIONS)

A. COURT FEES (Para 5-12)

Court fee stamps (₹0.65 under BPA) NOT required for general information requests to department
Licensees must affix stamps on permit/license applications; Government departments NOT exempt
Section 42 of Bombay Court Fees Act, 1959: Stamps must be cancelled by punching out lion head from National Emblem

B. GRANT & RENEWAL OF LICENCES (Para 28-48)

Mandatory police verification for high-value licenses (Distillery-I, PLL, BRL, FL-I/II/III, BW-1, DSP-1) before grant (1968)
Defaulters prohibition: No licenses to bidders with outstanding arrears
Nokarnama system: Salesman appointment certificates require countersignature by Sub-Inspector (not stamp-duty liable, but Court fee if proactively submitted)
Compounding of offences (Sec 104 BPA): Director may compound license-holder offences during license validity period only
Prosecution vs. Departmental Action: Collector must prioritize license suspension/cancellation (Sec 54) before launching criminal prosecution (Sec 77)
Closing hour compliance: Shops must clear customers by closing time (sales suspension 15 min. prior); accounts-writing allowed 15 min. post-closure

C. DISTILLERIES (Para 50-262)

Transit wastage: Allowed for bonded supplies; Collectors may write off "reasonable" losses (referral to Director for excess)
Working hours: Distillery warehouse timings 8 AM-12 PM, 1:30-5:30 PM; Excise staff observe factory holidays (not Sundays if factory operates)
Overtime allowance: Paid by distillery if staff called on factory holidays (rate per 1951 Government Resolution)

Acetic acid sampling: Forensic testing mandatory to check alcoholic content (duty at ₹15.50/proof litre if positive)

Fusel oil: Alcohol content limit 12% proof (7% volume) acceptable

D. FOREIGN LIQUOR (Para 281-356)

FL-II vendor's licenses: May sell "chill beer" (refrigerated)
Working hours: Trade/Import licenses/Permit rooms: Full day 2nd Saturdays
Club licenses: Secretary's name NOT required on license
Banderolling: Mandatory for spirits (not fermented liquors/Armed Forces CSD supplies)
Mild liquors: Accounts in separate column (not new license category)
Military canteens: Ex-servicemen ineligible to purchase from unit vendor's licenses
Breakage write-off: Principles for confiscated stock (forensic verification needed)

E. MOLASSES (Para 357-387)

M-I licenses: No separate M-II required for scientific/agricultural use by holder
Spontaneous combustion prevention: Storage guidelines
Unclaimed surplus: Disposal procedure prescribed

F. SACRAMENTAL WINE (Para 404)

Authorization process for religious use

G. NEERA (Para 453-463)

Grant restrictions: Village panchayats/LSG institutions ineligible
Bond execution: Mandatory for N-III licenses before commencement
Contamination checks: Surprise inspections of tapping centers

H. TODDY (Para 477-488)

Adulteration detection: Sample preservation protocols (chemical analysis)
Compensation: NOT payable if shop closed due to public complaints
Sales tax: Toddy transactions exempt (historical reference)

I. SEIZURE & CONFISCATION (Para 489-494)

Muddemal Register: All seized goods must be entered immediately
Disposal procedure: Approval hierarchy (Collector/Director for high-value items)
Sale proceeds: Credit to State Revenue head

J. LEGAL OPINIONS (Para 502)

10 clarifications on BPA interpretation (1949-1960s):
a) Foreign ships in territorial waters: BPA applies
b) Customs bonded warehouse for foreign ports: BPA exempt
c) Indian Airlines bonded stock: BPA exempt (now historical)
d) Smuggled liquor: State gets confiscation proceeds (not Customs)
e) Spirituous preparations (Sec 6A): Effective date is notification date
f) Advance notice to firm before Sec 6A declaration: NOT required
g) Dept. NOT to provide legal opinions to private parties
h) Special FL permit: Governed by rules (no elaboration)

KEY OBSERVATIONS

Historical Context: Most circulars (1910-1968) predate 1988 Rules; some procedures superseded by digitization (e.g., online applications, cashless payments)
No Fee Changes: Document contains NO fee schedules or revisions
Nokarnama System: Unique Maharashtra practice (salesman certification) — requires physical countersignature, subject to disqualifications (age 21+, no prior convictions)
Distillery Oversight: Detailed supervision protocols reflect pre-automation era (manual vat transfers, fusel oil checks)
Quotations Restriction: Officers prohibited from citing confidential Government circulars in statutory orders to public (Para 48) — legally significant as such citations may invalidate orders
Presumption of Remand Power: Director has inherent power to remand appeal cases to Collector (not explicit in BPA Sec 137) per Andhra Pradesh HC precedent

APPLICABILITY TODAY
- Archival Reference: Manual preserves 20th-century enforcement practices; many procedures now governed by:
  - Maharashtra Excise Rules, 2023
  - Online licensing portals (no physical court fee stamps on digital apps)
  - GST integration (replaces manual challan systems)
  - Still Relevant:
    - Police verification requirements (Para 28)
    - Prosecution vs. administrative action sequencing (Para 42)
    - Transit wastage principles (Para 50)
    - Muddemal disposal protocols (Para 490)

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मराठीत सारांश

# महाराष्ट्र दारूबंदी आणि उत्पादन शुल्क Manual - सोप्या मराठीत

थोडक्यात: हा एक **जुना administrative manual** आहे (1910-1968 चे circulars), कोणतेही नवे कायदे नाहीत. हे फक्त department अधिकाऱ्यांसाठी **निर्देश आणि प्रक्रिया** लिहिलेली आहे.

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## मुख्य गोष्टी (सोप्या शब्दांत)

### १. **Court Fees (अदालत फी)**
- License application भरताना court fee stamp लावावा लागते (₹0.65)
- Government departments ला stamp लावण्याची जबाबदारी आहे

### २. **License देणे आणि नव्यीकरण करणे**
- High-value licenses (distillery, फॉरेन लिकर shop इ.) साठी **police verification** करायचा
- जर license holder ने लगान भरलेले नाही, तर नवा license देऊ नकोस
- **Nokarnama system:** हे महाराष्ट्र खास व्यवस्था आहे — दारूच्या दुकानातील विक्रेताला official certificate द्यावे लागते

### ३. **Distillery (दारू कारखाने)**
- कारखाना सकाळी 8-12 आणि दुपारी 1:30-5:30 वाजेपर्यंत खुला असतो
- Transport करताना साधारण नुकसान होते तर ते लिखून दिले जाऊ शकते
- Fusel oil (परिशिष्ट) मध्ये 12% proof alcohol असायला शकतो

### ४. **Foreign Liquor (फॉरेन लिकर)**
- FL-II licensee (vendor) **chilled beer** विकू शकतो
- Spirits वर **banderolling** अनिवार्य (special marking)
- Military canteens मध्ये ex-servicemen खरेदी करू शकत नाहीत

### ५. **Molasses (मोलॅसिस/मळी)**
- M-I license holder साठी वैज्ञानिक/कृषी उपयोगासाठी अतिरिक्त M-II license नाही लागत
- Storage सावधानीने करायचा (spontaneous combustion होऊ शकते)

### ६. **Neera (गुळ)**
- Village panchayat वा LSG institutions ना license देऊ नकोत

### ७. **Toddy (ताडी)**
- Adulteration (मिश्रण) check करायचा
- जर दुकान जनतेच्या तक्रारीमुळे बंद झाले तर compensation देऊ नकोत

### ८. **Seizure (जप्ती)**
- जप्त केलेली वस्तू तत्काळ register मध्ये लिहायची
- पुढे Collector/Director यांची permission घेऊन विक्रय करायचा
- पैसे राज्य खजिन्यात जावेत

### ९. **कायदेशीर मतामते (Legal Opinions)**
- Foreign ships: बंदरातून बाहेर आल्यावर कायदा लागू होतो
- Customs bonded warehouse: कायदा लागू नाही
- Smuggled दारू: राज्यला जप्ती मिळते

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## महत्वाचे: हे काय नाही?

❌ नवीन कायदा नाही
❌ Fee/charge बदल नाही
❌ आजच्या नियमांमध्ये बदल नाही

✅ **फक्त** जुन्या काळातील **administrative procedures** संग्रहित केले आहेत

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## आज कोणत्या गोष्टी अजूनही महत्वाची आहेत?

- Police verification (high-value licenses साठी)
- License suspend/cancel करणे vs. criminal case फाइल करणे
- Transit wastage write-off rules
- Muddemal (जप्त माल) disposal procedures

**बाकी** (court fee stamps, manual vat checking इ.) **आजचे digital system** बदलून टाकलेत.

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**निष्कर्ष:** हा फक्त **ऐतिहासिक reference** आहे. आजकाल Maharashtra Excise Rules, 2023 आणि online licensing लागू आहे.

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