EXCISE MANUAL VOLUME II (PT-IV) Concerned Circular

SUMMARY OF MAHARASHTRA EXCISE NOTIFICATION: Bombay Excise Manual Volume II (Part IV)

Gazette Reference: Excise Manual Volume II (Part IV) - Commissioner's Circular on Enforcement and Crime Investigation

Type: Administrative Circular / Departmental Instruction Manual (Non-Fee Amendment)

Authority: Commissioner of Excise, Maharashtra (previously Bombay) under the Bombay Prohibition Act (Bombay Abkari Act, 1878)

Summary: This is a comprehensive operational manual containing standard operating procedures and enforcement instructions for excise officers conducting field operations, shop inspections, and crime investigation under Maharashtra's excise laws. The manual provides detailed guidance on touring protocols, detection methods for excise offenses, procedures for raids, searches and arrests, and protocols for testing alcoholic beverages and toddy for adulteration.

DETAILED BREAKDOWN BY SECTION

Section A: TOURING AND SHOP INSPECTION (Paras 214-230)

Type of Guidance: Administrative Instructions / Standard Operating Procedures

Key Components:

1. Philosophy of Excise Work (Para 214)

• Major Policy Shift: Officers are now "preventive" rather than "inspecting" officers — crime detection is primary duty, inspection is secondary
• Performance Metrics: Officers judged by crime detected, NOT by inspection statistics or area covered
• Shop Inspection Principles:
  • Must be surprise visits — no regular rotation schedules
  • Stereotyped routine tours allow shopkeepers to predict inspections
  • Better to thoroughly examine few shops than superficially inspect all shops
  • Surprise visits keep licensees perpetually careful

2. Rationale for Shop Inspections:

• Cover for intelligence-gathering movements in locality
• Safeguard government revenue from licensee malpractices
• Collect accurate statistics for policy-making
• Analyze sales patterns to detect illicit trade

3. Inspection Protocols by Rank:

Sub-Inspectors/Assistant Inspectors:

• Must inspect every shop in jurisdiction within defined period (extended to ensure surprise)
• Superintendents to fix inspection period for each charge

Inspectors (with subordinates):

• Inspect random percentage to check subordinates' work
• Direct subordinates on priority areas and detection methods
• Superintendents fix minimum checking percentage

Superintendents:

• Inspect each Inspector's office once annually
• Visit every corner of charge for thorough condition assessment
• Manual prohibits "dashing through long distances in motor cars for routine inspection"
• Must visit every outlying inaccessible area not reachable by motor

4. General Supervision Requirements:

• Every village (even without shops) to be visited at least once yearly
• Ensures no village feels "immune from excise supervision"
• Touring should be continuous with fewer headquarters returns
• Superintendents to tour with subordinates to train and evaluate them

5. Specific Inspection Targets (Paras 215-220):

At Country Liquor/Drug Shops, detect:

• Selling illicit liquor/drugs (sudden stock-taking, account verification)
• Dilution with water (test spirit strength during peak sales hours)
• Selling unauthorized liquor types (e.g., foreign liquor in country shops)
• Short measure/weight fraud (double sets of measures)
• Overcharging beyond maximum prices
• 'Off' licensees selling for on-premise consumption
• Adulteration with noxious substances
• Sales outside regulated hours
• Permitting customer intoxication

Testing Protocols:

• Spirit strength testing per Sykes Hydrometer tables (Para 217-218)
• For imported spirits: Use Bombay Custom House distillation test (more accurate than hydrometer for sugary/colored spirits)
• For cheaper spirits in wood: 2-degree deficiency tolerance allowed
• Open bottle compensation: If spirit found correct, pay licensee one-fourth bottle value for depreciation

Toddy Shop Inspection (Para 216):

• Verify licensed trees numbered correctly per Toddy Tapping Rules
• Check for illicit tapping of unnumbered trees
• Signs of tapping:
  • Date trees: Corona fronds clean-shaved on one side
  • Brab trees: Pots on flower shoots/fruit stalks
  • Coconut trees: Trunk polished smooth from climber's feet
• Cross-check shop receipts against estimated tree yield

Toddy Adulteration Controls (Para 219-220):

• Chloral Hydrate: Main narcotic adulterant (now Class A poison requiring license)
• Opium: Likely used as liquid preparation (¼ tola opium = enough to drug 96 bottles/14 gallons)
• Sampling Procedure:
  • Purchase 3 quart bottles (24 oz each)
  • Add 6 grains boric acid per bottle to stop fermentation
  • Seal immediately with Panchas present
  • Send 2 to Chemical Analyser, 1 to licensee
  • Seal half the boric acid packet separately as defense against contamination allegations
• Prosecution: Under BPA Section 46(a), not Prevention of Adulteration Act
• Penalty Policy: "Normally consider license cancellation" for serious violations; lenient action only in exceptional cases

Poison Shop Inspections (Para 221):

• Assistant Inspectors and above empowered to inspect premises where poisons sold
• Can inspect poison stocks and registers under Poisons Act, 1919 Rules

Administrative Procedures:

Visit Book Requirements (Para 225-226):

• Opening page each year must show:
  • Licensee name, approved servants
  • License fee, instalment payments (challan numbers/dates)
  • Minimum stock, ration (for CL shops)
  • Whitewashing/cask painting dates
  • Exemptions granted
• All irregularities entered in visit book (except confidential matters)
• Thermometer/hydrometer readings for every cask/jar tested
• Confidential matters (overcharging, short measure, credit sales) recorded in officer's private confidential note-book

Reporting Protocols (Para 227-230):

• Serious breaches: Report to Superintendent using prescribed form (name, particulars, license condition broken, explanation, remarks)
• Minor breaches (whitewashing delay, temporary stock shortage): Record in visit book, set rectification deadline — no immediate report unless deadline missed
• Closed-day sales: Collector should "normally consider license cancellation" not mere composition fine of Rs.10-15

Drunkenness Control (Para 222):

• License Condition 18: "No drunkenness shall be allowed in or near shop"
• Officers must strictly enforce — not just a police matter
• Targets: Keep shops decent, protect self-control-challenged public
• Especially critical where price-cutting encourages excessive drinking

Section B: DETECTION OF CRIME (Paras 231-239)

Type of Guidance: Crime Investigation Principles and Techniques

Core Principles:

1. Mandatory Duty Despite Difficulties (Para 231):

• Detection work must continue despite villager hostility, informer scarcity
• "Officers paid for doing detective work" — it must be done though difficult/risky
• Superintendents report officers who slacken in detective duty

2. Inter-Officer Cooperation (Para 232):

• Complete cooperation between all excise officers mandatory
• Limited force strength requires mutual assistance
• Case cited: Senior Inspector reduced in rank for failing to assist brother officer
• Failure to cooperate = severe punishment

3. Village Officer Obligations (Para 233):

Under BPA Section 39, village officers MUST:

• Give immediate information of excise offenses
• Take reasonable measures to prevent offenses they know about
• Assist excise officers in enforcement

Penalty: BPA Section 52

Under Village Police Act Section 6, Police Patils MUST:

• Prevent commission of offenses generally
• Detect and bring offenders to justice
• Can require all village servants to aid (Section 7)

Penalty: Village Police Act Section 9

Problem identified: Village officers indifferent, many connive with illicit distillers

Action Required:

• Collectors to issue special instructions to village officers
• Excise staff to immediately report non-compliance to Superintendents
• "Suitable punishment penal or departmental" to be enforced

4. Information Standards (Para 234):

• "Reason to believe" (BPA Section 36(b)) = "sufficient cause to believe" (IPC Section 26)
• Information regarding offenses taken in writing whenever practicable
• If time allows, make independent inquiries before acting
• Exercise care with oral allegations (may be malicious)

Detection Techniques:

Illicit Distillation (Para 235):

• Generally attempted in isolated villages
• Information leaks from distiller's quarrels or customers
• Key indicator: Licensed shop sales suddenly/unaccountably drop → customers likely supplied from illicit source
• Watch districts with abundant materials: molasses, hivra bark, mhowra flowers, sugarcane juice, toddy, dates, figs
• Best evidence: Catch distiller in act OR find person with still + illicit liquor + manufacturing articles

Connecting Suspects to Contraband (Para 236):

Legal Basis:

• BPA Section 43(1)(h) punishes three distinct offenses:
  1. Uses materials/still
  2. Keeps materials/still (even if not in possession)
  3. Has in possession materials/still
• Each offense prosecutable independently

Identification Methods:

Alcoholic Odor Test:

• Implements used for distillation have alcoholic odor
• Distinguishes from gudaku (hookah mixture) or cattle-food boiling
• Include odor findings in Panchnama

Still Components (See diagram in text):

• A: Boiler (earthen/copper pot/kerosene tin) — often washed, kept in house
• B: Condenser/"Nan"/"Chadava" (earthen, open both ends) — incriminating, hidden in open places
• C: Brass chatty with cold water — washed, kept in house
• D: Wooden "Chattu" inside B — incriminating, hidden
• E: Mud-plastered pipe — incriminating, hidden
• F: Receiver bottle — washed, kept in house

Circumstantial Evidence - Footpath Analysis:

• Distillers select one secluded hiding place for contraband
• Repeated trips create beaten track/footpath
• Critical evidence: Footpath starting from suspect's house → terminating at contraband location
• Proves "keeping" under Section 43(1)(h)
• Must be documented in Panchnama

Physical Evidence - Steam Mark:

• Brass chatty (C) used as condenser shows circular steam mark on bottom
• Caused by alcoholic vapor discoloring metal
• Distinguishes distillation use from domestic use

Section C: RAIDS, SEARCHES AND ARRESTS (Paras 240-260)

Type of Guidance: Operational Procedures for Enforcement Actions

Authorization and Identity:

Powers (Para 240):

• Excise officers empowered to investigate offenses under Abkari Act

Identity Proof (Para 241-242):

• Officers provided taken books with photographs
• Constabulary staff provided taken cards for identity proof

Police Assistance (Para 243-244):

• Officers may requisition police assistance
• If multiple officers involved: Senior officer must conduct operation
• Prevents confusion, ensures command clarity

Raid Procedures:

Precautions (Para 245):

• Proper arrangements before effecting raids
• [Specific details in full gazette but truncated in excerpt]

Use of Force:

Assault Powers (Para 246):

• Excise officers have powers to respond to assaults

Firearms Use (Para 247-249):

• Directions exist for firearm use in arrests
• Guidance on use in assault cases
• Prohibition: Private arms should NOT be taken on raids in addition to government arms

Reporting (Para 250):

• Assault cases immediately reported to:
  • Commissioner of Excise
  • District Magistrate

Special Locations:

Viramgam Railway Station (Para 253):

• Special search procedures

Military Lines (Para 254):

• Must seek Officer Commanding Unit's assistance before entering military lines for search

Documentation:

Panchnama Requirements (Para 257):

• Precautions in drawing panchnama [specific hints in full text]

Sealing (Para 258):

• Excisable articles seized must be sealed

Reporting (Para 259-260):

• Preliminary and Final reports sent to Superintendents
• Case diaries: Subordinate officers submit to Superintendents

KEY POLICY THEMES

1. Prevention over Inspection: Fundamental shift from revenue-collection mindset to crime-prevention enforcement

2. Intelligence-Led Operations: Emphasis on surprise, intelligence-gathering, analysis over routine

3. Village-Level Networks: Mandatory engagement of police patils and village servants as force multipliers

4. Scientific Evidence: Hydrometer testing, chemical analysis, physical evidence documentation

5. Strict Accountability: Officers judged by detection success; village officers prosecuted for non-cooperation

6. Public Health Priority: Adulteration controls (chloral, opium), drunkenness prevention, hour restrictions

7. Inter-Agency Coordination: Police, Revenue, Forest Department cooperation

Effective Date: Not specified (ongoing operational manual)

Authority: Commissioner of Excise under Bombay Prohibition Act (Bombay Abkari Act, 1878)

Note: This is a departmental operational manual, not a legislative amendment. It represents administrative circulars and standard operating procedures compiled for field officers conducting enforcement, inspection, and investigation under Maharashtra's excise laws. The manual consolidates decades of Commissioner's circulars and Government Resolutions into unified guidance document.