Gazette Reference: Multiple amendment notifications from 1959-2009
Type: Historical Compilation — Bombay/Maharashtra Denatured Spirit Rules, 1959
Authority: Section 143, Bombay Prohibition Act, 1949 (Bom. XXV of 1949)
Summary: This gazette is a compiled historical version of the Bombay Denatured Spirit Rules, 1959, showing all amendments from inception through 2009. It governs the denaturation, manufacture, storage, distribution, sale, and use of denatured spirit (ordinary and specially denatured) in Maharashtra. The text covers licensing regimes for denaturers, wholesalers, retailers, and end-users (medical, scientific, educational, industrial, etc.), including detailed procedural, accounting, fee, and bond requirements.
Key Structural Elements (NON-FEE provisions):
Scope & Definitions (Rules 1-2):
- Extends to whole of Maharashtra
- Defines "denatured spirit," "ordinary denatured spirit," "specially denatured spirit," "household," "licensee," "warehouse," "wholesale/retail sale"
- Ordinary Denatured Spirit: 99.75L rectified spirit + 0.25L pyridine bases + crystal violet + denatonium (per 100L)
- Specially Denatured Spirit: spirit with any approved denaturants in proportions other than ODS formula
Rule 3-22: Licence for Denaturing Spirit (Form D.S.I)
Amended Rule 4-5: Application procedure for denaturation licence
- Type of Change: Fee revisions (multiple amendments 1988-2007)
- What Changed:
- Original: Application fee ₹100; licence fee unspecified
- As of 1988 amendment (G.N. 16-3-1988): Annual licence fee ₹2,000 (inclusive of consideration)
- Licence valid for one year only (previously 5 years prior to 1988 amendment)
- Key Details:
- Application must state: name, address, storage/denaturation place, manufacturing licence details
- Licence granted by Commissioner in Form D.S.I
- Effective Date: Various (1988 amendment effective 1-4-1988)
Rules 5A & 6A (Inserted 1988): Transition provisions for converting 5-year licences to annual system
- Existing 5-year licences deemed to end 31-3-1988
- Holders must pay differential fee or receive refund pro-rated to unexpired period
- Failure to pay difference = cancellation
Rule 7: Bond requirement ₹1,000 in Form A
Rules 8-13: Operational controls
- Spirit obtained only from warehouse (Rule 8)
- Removal requires written permission (Rule 9)
- Denaturants must be approved by Industrial Research Labs (Poona/Matunga/Haffkine Institute) (Rule 9A, amended 1988)
- Sampling/analysis by Commissioner or lab officers; insufficient denaturation = re-denaturing order (Rule 13)
Rule 14: Manufacturing restrictions
- Default: only ordinary denatured spirit
- Specially denatured spirit requires Commissioner's permission (endorsement on licence)
Rule 18 (Substituted 1968): Comprehensive accounting regime
- Forms required: D.S.XII–D.S.XXIII (registers for receipt, vat accounts, stock, issues, denaturation operations)
- Monthly returns in Form D.S.XIX & D.S.XX due by 7th of month
- Separate accounts for rectified spirit, ordinary denatured spirit, specially denatured spirit
- Warehouse officer maintains accounts; licensee verifies by initialling
Rules 23-31: Licences for Possession/Use of Denatured Spirit
Rule 25: Medical Practitioners (Form D.S.III)
- Amended (2008): Inspector of State Excise (area) grants licence (previously Superintendent/District Inspector)
- Fee (2008 amendment):
- ₹50/year OR ₹500/10 years
- Quota cap: 15 bottles/month for ordinary denatured spirit
- Proviso (added 2008): Inspector may grant licence for specially denatured spirit with prior Commissioner approval
- Application must include: registration number, dispensary history, past licence rejections (if any)
Rule 26: Scientific/Educational/Industrial Use (Forms D.S.IV & D.S.V)
- Sub-rule (1): Medical/scientific/educational use (Form D.S.IV)
- Fee: ₹5 if quota >5,000 bulk litres (added 2008)
- Inspector of State Excise grants for specified purposes (hospitals, labs, colleges)
- Sub-rule (2): Industrial/art/profession use (Form D.S.V) — excludes industries making denatured spirituous preparations
- Fee: ₹5 if quota >5,000 bulk litres
- Sub-rule (3) Fee Schedule (Form D.S.V):
- (A) Industry/art/profession:
- ≤2 bottles: ₹5
-
2 bottles ≤2,500L: ₹50
-
2,500L: ₹1,000
- (B) Colleges/educational/museums: ₹1
- (C) Combined purposes: higher of (A) or (B)
- Sub-rule (4): Quantity limits
- Superintendent: max 25L/month (Bombay/Poona divisions: 50L/month)
- District Inspector: no independent granting power (refers to Collector)
- Collector may grant higher quotas
- Proviso (1963): If storage >50L, fire-proof certificate required within 3 months
- Sub-rule (5-6): Bond requirements (Form B)
- ₹100 if 5L–25L/month
- ₹1,000 if >25L/month
- Exemptions: Government institutions, approved hospitals/clinics, municipal/Zilla Parishad, educational institutions (if ≤25L/month), other users ≤5L/month
- Sub-rule (7) (added 2008): Form D.S.IV holders may transport spirit for temporary activities (eye camps, blood donation camps, ≤7 days)
Rule 27: Specially Denatured Spirit (Forms D.S.III/IV/V)
- Requires Commissioner's permission
- Permitted uses: manufacture of ether, chlorides, chloroform, liniments (aconite, belladonna, camphor, iodine, etc.)
- Fee Schedule (1988 amendment):
- ≤2 bottles: ₹5
-
2 bottles ≤100L: ₹25
-
100L ≤5,000L: ₹100
-
5,000L ≤50,000L: ₹500
-
50,000L ≤1,00,000L: ₹1,000
-
1,00,000L ≤5,00,000L: ₹5,000
-
5,00,000L ≤25,00,000L: ₹10,000
-
25,00,000L ≤50,00,000L: ₹25,000
-
50,00,000L ≤1,00,00,000L: ₹50,000
-
1,00,00,000L: ₹75,000
Rule 28 (Amended): Licence validity
- Default: until 31-3 next following commencement
- Exception (multi-year option):
- Forms D.S.III, D.S.IV: up to 10 years (renewable)
- Form D.S.V (specially denatured): up to 3 years (amended 2008)
- Must pay annual fee × years granted
- Fraction of year = 1 complete year for fee calculation
Rule 30: Accounting (Form D.S.V holders)
- Maintain accounts in Form D.S.XXIV
- Monthly returns in Form D.S.XXV to District State Excise Officer by 7th of month
- Visit book required (sealed by Collector/Superintendent)
Rules 32-43: Wholesale & Retail Licences
Rule 33: Wholesale Licence (Form D.S.VI)
- Granted by Collector with Commissioner's prior sanction
- Fee (1988 amendment): ₹7,500/year (inclusive of consideration)
- Sub-rule (2): Fire-proof certificate required if storage premises
- Application fee: ₹10 (added 1988)
Rule 35: Retail Licence (Form D.S.VII)
- Granted by Collector
- Fee (2007 amendment): ₹500/year (inclusive of consideration)
- Proviso (1972): Fire-proof certificate required if storage >50L (3 months to produce)
- Application fee: ₹10 (added 1988)
Rule 36: Quality standard — must be ≥60° O.P. strength, denatured per prescribed process
Rule 38-39: Supply chain controls
- Wholesalers source from: Excise/Customs warehouses, out-of-state imports, licensed manufacturers, other wholesalers (requisition Form D.S.VIII + transport pass)
- Retailers source only from wholesalers (requisition + pass)
Rule 40 (Amended 1968): Wholesale sale restrictions
- To Form D.S.VI holders: ≥200L bulk (or Commissioner-set quantity)
- To Form D.S.VII holders: ≥7 sealed bottles
- To Form D.S.IV/V/D.S.P.I holders: ≥5L bulk or sealed bottles
- Proviso (2007, amended 2009): Wholesalers may sell 100ml/200ml bottles to:
- Licensees in Forms D.S.III, D.S.IV, D.S.V, D.S.VII
- Retail chemists (Form 20/20C/21 under Drugs & Cosmetics Act)
- Chemists sell exclusively to diabetic patients per medical prescription
- Separate accounts required
Rule 41 (Amended 2007/2009): Sale documentation
- Requisition Form D.S.VIII + transport pass required
- Exception 1: Form D.S.IV holders (≤25L/month quota) — no requisition/pass needed; wholesaler enters sale details in licence
- Exception 2 (2007/2009): Chemists and Forms D.S.III/IV/V/VII purchasing 100ml/200ml bottles — written requisition only; no transport pass; wholesaler enters sale details in licence
Rule 42: Sale format
- To retailers: sealed bottles only
- To others: bulk or sealed bottles ≥5L
Rule 43: Retail sale restrictions
- To Form D.S.III holders
- To Form D.S.IV/V/D.S.P.I holders (≤6 bottles/month quota)
Other Notifications (Rules 52-54):
(52) G.R. SMP-1058/64778-III, 3-1-1963: Delegation of section 58-A powers to Commissioner of Prohibition & Excise for medicinal/toilet preparation manufacture licensing
(53) Order No. MTS.1163(DQ), 1-4-1963: Manufacturing under supervision
- Duty-unpaid alcohol preparations AND Ayurvedic self-generated alcohol preparations (consumable as beverages) require 1 Sub-Inspector + 1 Constable supervision
- Cost borne by manufacturer
(54): Chapter VIII title — Denatured Spirit and Denatured Spirituous Preparations (followed by list of 44 historical amendments through 2009)
Authority: Section 143, Bombay Prohibition Act, 1949
Note: This gazette is a consolidation document reflecting decades of amendments. Fees, procedures, and forms evolved significantly (especially 1988 shift from 5-year to annual licensing; 2007-2009 chemist/diabetic provisions). The amendments listed (44 total) span 1959-2009 and are integrated into the text, making this a "rules as amended" compilation rather than a single stand-alone amendment notification.