Link copied!
HomeGRs & Gazettes3. MHOWRA FLOWERS RULES & ORDERS

3. MHOWRA FLOWERS RULES & ORDERS

Issued
10 Mar 2025
Source
State Excise Website
Category
Excise Rules

What This Document Says

Gazette Reference: The Bombay Mhowra Flowers Rules, 1950 and related notifications (Original G.N., R.D., No. 5735/49 (a), dated 22nd June 1950; multiple amendments through 2021)

Type: Rule Compilation with Multiple Amendments — Non-Fee Regulatory Framework

Authority: Section 143 of the Maharashtra Prohibition Act, 1949 (formerly Bombay Prohibition Act, 1949)

Summary: This gazette consolidates the regulatory framework governing mhowra (mahua) flowers — used for distillation, food, fodder, and medicinal purposes — through licensing, transport passes, and record-keeping requirements. It reflects amendments made between 1950–2021, including significant modernization of permit requirements.


KEY COMPONENTS OF THE MHOWRA FLOWERS REGULATORY REGIME

1. Licensing Framework (Rules 3–7)

Two License Types Established:

A. Form M.F.-I — Possession License:

  • For use in distillation, industrial, scientific, agricultural, educational, medicinal, or domestic (food/fodder) purposes
  • Collector fixes maximum quantity permitted (yearly or at any one time)
  • Applicant must specify:
    • Name, address, storage premises
    • Quantity required per year (distillers) or per month (others)
    • Intended use(s)

B. Form M.F.-II — Sale License:

  • For traders, mhowra tree owners, or recognized bodies
  • Applicant must specify:
    • Storage premises
    • Total stock for sale during license period
    • Category (trader/tree owner/recognized body)

Common Features:

  • Application fee: ₹10 per application (amended 1982)
  • License period: 1 April – 31 March (annual); renewable yearly
  • Mid-year first-time grants permitted
  • Shorter periods allowed at Collector's discretion
  • License fee structure (Rule 5(2), amended 2021):
License Type Quantity/Purpose Fee (₹)
Possession for Distillation ≤1,000 quintals/year 5,000
1,001–5,000 quintals 15,000
>5,000 quintals 25,000
Possession for Industrial Use Factory/other industrial 1,000
Possession for Scientific/Agricultural/Educational/Medicinal Use 1,000
Possession for Domestic Use Food/fodder 500
Sale by Private Persons ≤500 quintals 10,000
Sale by Recognized Body ≤500 quintals 10,000
>500 quintals 10,000 + ₹5 per excess quintal

2. Permit System Simplification (2021 Amendment)

Amended Rule/Section: Rules 8, 11, 14 (deleted by G.N. dated 3rd May 2021)

Type of Change: Omission of permit requirements

What Changed:

  • Previous regime (pre-2021): Separate permits required for:
    • Collection of mhowra flowers (Rule 8 — deleted)
    • Purchase of mhowra flowers (Rule 11 — deleted)
    • Transport of mhowra flowers (Rule 14 — deleted)
  • New regime (2021 onwards): No permits required for collection, purchase, or transport
  • Effect: Streamlined regulatory burden; only import/export passes now mandatory

Forms Deleted: M.F.-III, M.F.-IV, M.F.-V (previously used for collection/purchase/transport permits)


3. Import and Export Pass Requirements (Rules 16–21)

Retained Under Current Rules:

A. Import Pass (Form M.F.-VI, Rule 18):

  • Required for importing mhowra flowers into Maharashtra
  • Exception: Not needed if quantity ≤5 kg (BPA section 60 limit) and for bona fide scientific/agricultural/educational/medicinal/domestic use
  • Application must include:
    • Name/address, license number, quantity, route, source, purpose
  • Fee: ₹10 (amended 1988)
  • Special Restriction (1997 Order): Import passes require prior approval from Commissioner of State Excise before Collector may issue

B. Export Pass (Form M.F.-VII, Rule 21):

  • Required for exporting mhowra flowers from Maharashtra
  • Must attach import authorization/no-objection certificate from receiving state
  • Application must include:
    • License/permit number, quantity, route, destination, recipient
  • Fee: ₹10 (amended 1988)

Pass Structure:

  • Four-part forms:
    • Part I: Retained by issuing officer
    • Part II: Sent to supplier/exporter
    • Part III: Sent to receiving/exporting area's excise authority
    • Part IV: Accompanies consignment

4. Accounts and Record-Keeping (Rule 7-A, added 1963)

Amended Rule/Section: Rule 7-A inserted by G.N. dated 13th May 1963

Type of Change: Insertion of mandatory record-keeping

Possession License Holders (M.F.-I):

  • Daily accounts: Form M.F.-A (receipts, collections, purchases, imports, usage, balance)
  • Monthly returns: Form M.F.-B to Prohibition & Excise Officer (due by 5th of following month)

Sale License Holders (M.F.-II):

  • Daily accounts: Form M.F.-C (receipts, sales within Maharashtra, sales outside Maharashtra, exports)
  • Monthly returns: Form M.F.-D to Prohibition & Excise Officer (due by 5th of following month)

Books: Must be paged and sealed by Collector/Mamlatdar/Tahsildar/Mahalkari/authorized officer


5. License Shifting (Rule 7-B, added 2021)

Amended Rule/Section: Rule 7-B inserted by G.N. dated 3rd May 2021

Type of Change: New provision for intra-district shifting

What Changed:

  • License holders (possession or sale) may shift premises within the same district with approval of Collector or authorized officer
  • Previous rules did not explicitly permit shifting; now regularized

6. Exemptions and Tribal Area Provisions

A. General Exemption (Rule 22):

  • Persons transporting/possessing ≤5 kg mhowra flowers for bona fide scientific/agricultural/educational/medicinal/domestic purposes do not require any license, permit, or pass

B. Tribal Area Exemption (Bombay Prohibition (Mhowra Flowers) (Prescribed Limit in Weight) Rules, 1963):

Amended Rule/Section: Proviso to Rule 2 (amended 1981, substituted 2018)

Type of Change: Substitution expanding tribal exemption

What Changed:

  • Pre-1981: 5 kg limit applied universally
  • Post-1981/2018 amendment: No quantity limit for tribals in specified scheduled areas (see table below) who distill/brew traditional drinks (Bevada, Gawthi daru, Horo, Siddu, etc.) from mhowra flowers for personal/social purposes, not commercial
  • Exemption covers:
    • Collection, transport, sale, purchase, possession of any quantity of mhowra flowers
    • Distillation/brewing of traditional liquor

Scheduled Tribal Areas (as per 2018 amendment):

District Talukas/Areas Covered Traditional Drinks
Thane Mokhada, Talasari (excl. Borigaon Terf Deheri), Jawhar (excl. municipal/certain villages), Surgana (excl. Surgana), Peint (excl. Peint village panchayat) Bevada/Rasi (from mhowra + dried mosambi skins)
Nashik Nawapur, Taloda (excl. municipal/certain villages), Akkalkuwa, Akrani (excl. certain villages) Gawthi daru (from mhowra)
Dhule (Scheduled areas) Horo (from mhowra)
Amravati Melghat Taluka (excl. Dharni/Chikhaldara Municipal Councils + long list of villages) Siddu liquor (from mhowra)
Chandrapur Sironcha Taluka (scheduled areas, excl. long list of villages), Gadchiroli Taluka (scheduled areas, excl. long list of villages) Mhowra, Shindi, Toddy, Goraga liquors (from mhowra/Shindi/Toddy/Goraga trees)

7. Seasonal Collection Exemption (G.N. dated 13th May 1976, amended 1980/1981)

Amended Rule/Section: First proviso to section 60(2) BPA

Type of Change: Seasonal notification (rescinded/reissued periodically)

What Changed:

  • No license/permit/pass required for mhowra flowers that are:
    • Produce of the current year
    • Collected within specified districts during specified periods

Exemption Periods (1976–1981 version):

  • Dhule, Jalgaon, Nasik (Baglan/Kalwan/Peint/Surgana), Kulaba (Sudhagad/Karjat), Aurangabad, Nanded, Parbhani, Osmanabad (Udgir/Ahmadpur), Nagpur (excl. Ramtek/Umrer), Akola, Buldhana, Amravati (excl. Melghat), Yavatmal (excl. Yavatmal/Wani/Kelapur): 1 March – 31 May
  • Melghat, Bhandara, Chandrapur, Nagpur (Ramtek/Umrer), Yavatmal (certain talukas): 16 February – 30 September
  • Thana District (added 1980): 15 March – 30 April (extended to 30 June 1981 for 1981 only)

8. License Conditions (Forms M.F.-I and M.F.-II)

Key Restrictions:

  • Mhowra flowers may only be stored at licensed premises
  • Sale license holders cannot sell to unlicensed persons (within Maharashtra) or without export authorization (outside Maharashtra)
  • Sale hours: 6 AM – 6 PM (standard time) unless Collector permits otherwise
  • "Visit Book" must be maintained for officer inspections
  • Signboard displaying license details mandatory for sale shops
  • Nokarnam (agent authorization) required for servants/agents; fee prescribed by Commissioner; must be countersigned by Prohibition Officer (sub-inspector or above); agents must be ≥21 years old
  • Premises/accounts/receptacles open to inspection by Commissioner, Collector, or authorized officers at all times

No Rights to Renewal:

  • License holders have no claim to renewal upon expiry
  • Heirs/assignees may be permitted to continue for unexpired term at Collector's discretion

Suspension/Cancellation: Under BPA sections 54 (general grounds) or 56 (specific violations)


9. Import Approval Requirement (1997 Order)

Amended Rule/Section: G.O. H.D. No. MFL 1196-14-Exc-3, dated 27th August 1997

Type of Change: New administrative directive under BPA section 139(1)(b)

What Changed:

  • Pre-1997: Collectors could issue import passes (Form M.F.-VI) independently
  • Post-1997: Collectors must obtain prior approval from Commissioner of State Excise before issuing any import pass
  • Effect: Centralized control over inter-state mhowra flower imports

Effective Date: 27 August 1997


SUMMARY OF REGULATORY EVOLUTION

  1. 1950–1963: Original framework established licensing, permits for collection/purchase/transport, and import/export passes

  2. 1963: Mandatory accounts (Forms M.F.-A to M.F.-D) and monthly returns added

  3. 1976–1981: Seasonal collection exemptions notified for specified districts/periods

  4. 1981–2018: Tribal area exemption expanded (no quantity limit for traditional distillation, non-commercial)

  5. 1988: License and pass fees revised (₹10 application fee; ₹10 import/export pass fees)

  6. 1997: Import passes require Commissioner's prior approval

  7. 2021: Major simplification — permits for collection, purchase, and transport deleted; only import/export passes remain mandatory (plus ≤5 kg general exemption)


Current Status: The framework now emphasizes:

  • Annual licensing for possession/sale
  • Simplified record-keeping (monthly returns)
  • Inter-state movement controls (import/export passes with Commissioner approval for imports)
  • Generous exemptions for tribals (no limits for traditional use) and small quantities (≤5 kg)
  • Seasonal collection windows (though notification may have expired/been superseded)

मराठीत सारांश

# Bombay Mhowra Flowers Rules, 1950 — सोप्या मराठीत समजावून

---

## थोडक्यात:

**हा कायदा 'मोवरा फूल' (mahua flowers) — दारू बनवण्यास, खाद्य, औषध, गुरेढोरांच्या चारासाठी वापरले जाणारे फूल — licence, import/export pass आणि रजिस्टर रखवा या व्यवस्थेद्वारे नियंत्रित करतो. 2021 ला बदल झाले — permit प्रणाली हटवली, फक्त import/export आणि वार्षिक licence रेहाते.**

---

## 📋 मुख्य विभाग:

### **1. LICENSE प्रणाली (Rules 3-7)**

दोन प्रकारचे licence आहेत:

#### **A. Form M.F.-I — मोवरा ठेवण्याचा licence**
**कोण घेतात:**
- दारू बनवणारे (distillers)
- Factory मालक, शिक्षा संस्था, डॉक्टर (medicine), घरातील खाद्य
- शेतकरी (गुरेढोर चारा)

**काय सांगायचे:**
- नाव, पत्ता, गोदाम कोठे आहे
- साल भर किती मोवरा हवा
- काय purpose साठी (दारू? खाद्य? औषध?)

**Fee (2021 ला बदलले):**
| उद्देश | मात्रा (quintals) | Fee (₹) |
|-------|------------------|---------|
| **दारू बनवणे** | ≤1,000 | 5,000 |
| | 1,001–5,000 | 15,000 |
| | >5,000 | 25,000 |
| **Factory वापर** | कोणतीही | 1,000 |
| **शिक्षा/औषध/शेती** | कोणतीही | 1,000 |
| **घरातील खाद्य** | कोणतीही | 500 |

#### **B. Form M.F.-II — विक्री licence**
**कोण घेतात:**
- व्यापारी
- मोवरा गाछीचे मालक
- संस्था (recognized body)

**Fee:**
- ≤500 quintal: ₹10,000
- >500 quintal: ₹10,000 + ₹5 प्रति अतिरिक्त quintal

**सामान्य गोष्टी (दोन्ही license):**
- Application fee: ₹10
- License period: 1 April – 31 March (एक वर्ष)
- Yearly नुतनीकरण करावे लागते
- Collector हे निर्णय घेतो — कितपत मोवरा रखायचा हे तय करतो

---

### **2. 2021 ला मोठा सुधार — Permit हटवले**

**आधी (1950–2021):** तीन अतिरिक्त permits हवे होते:
- मोवरा फूल **संग्रह** करताना (collect करताना) — Rule 8
- **खरेदी** करताना — Rule 11
- **वाहतूक** करताना — Rule 14

**आता (2021 पासून):** **हे सब permits हटवले!**

✅ **फायदा:** कागदपत्र कमी, कारोबार सोपा

⚠️ **पण हवेतून हवे:** Import/Export pass अजून आवश्यक

---

### **3. Import-Export Pass (2021 नंतरही बाकी)**

#### **Import Pass (Form M.F.-VI):**
**कधी हवा?**
- दुसऱ्या राज्यातून Maharashtra मध्ये मोवरा आणताना

**Exception — Pass नाही हवा:**
- ≤5 kg फूल (लहान प्रमाण)
- शिक्षा, औषध, शेती, घरातील खाद्य उद्देशासाठी

**Application मध्ये सांगायचे:**
- नाव, license नं., किती quantity, कुठून, कुठे, का हवा

**Fee:** ₹10

🔴 **महत्वाचे (1997 नियम):** Collector हा Pass देण्यापूर्वी **State Excise Commissioner ला परवानगी घेणे गरजेचे!** (केंद्रीय नियंत्रण)

#### **Export Pass (Form M.F.-VII):**
**कधी हवा?**
- Maharashtra मधून दुसऱ्या राज्यात मोवरा पाठवताना

**लागणे:**
- दुसऱ्या राज्याचा No-Objection Certificate
- तत्काळ राज्य Excise Officer ला सूचित करणे

**Fee:** ₹10

---

### **4. दैनिक रजिस्टर (रोज राखायचे)**

**Rule 7-A (1963 पासून):**

#### **मोवरा ठेवणाऱ्या (license M.F.-I) साठी:**

📖 **Form M.F.-A (दैनिक):**
- आजकाल मिळाले (purchase/collect)
- आजकाल वापरले
- आजकाल बाकी कितपत

📋 **Form M.F.-B (मासिक):**
- महिन्याचा रिपोर्ट Prohibition Officer ला 5 तारखेपर्यंत पाठवायचा

#### **विक्री license (M.F.-II) साठी:**

📖 **Form M.F.-C (दैनिक):**
- आजकाल विकले (Maharashtra मध्ये)
- बाहेर भेजले

📋 **Form M.F.-D (मासिक):**
- महिन्याचा हिशेब 5 तारखेपर्यंत

**किताब कोण सील करते?** Collector, तहसील मुंशी किंवा जिल्हा अधिकारी

---

### **5. License shift करायचं (2021 नवीन)**

**Rule 7-B:**

**नियम:** License holder **same district मध्ये** गोदाम/दुकान shift करू शकतो

**परवानगी:** Collector किंवा तांत्रिक अधिकारी

(आधी हे स्पष्ट नव्हते, आता नियमित केले)

---

### **6. Exception आणि Exemption**

#### **A. छोटा प्रमाण Exception (Rule 22)**

**≤5 kg मोवरा:** License, permit, pass **नाही हवे** जर:
- व्यक्तिगत वापर (अपना खाद्य, औषध)
- शिक्षा, शेती, वैज्ञानिक हेतू

#### **B. आदिवासी Exemption (वाइल्ड कार्ड!)**

**Rule 2 — Bombay Prohibition (Mhowra Flowers) Rules, 1963**

🔥 **2018 ला बदलले:**

**Tribal areas मधील आदिवासी:**
- **कोणत्याही quantity** मोवरा संग्रह/ठेवू/विकू शकतात
- **परंतु:** फक्त traditional drink बनवताना (शक्कर वगैरे न मिळवता) — commercial नाही

**Specified Districts (पूर्ण तालुके):**
| जिल्हा | तालुके | Traditional Drink |
|-------|---------|-----------------|
| **Thane** | Mokhada, Talasari, Jawhar, Surgana | Bevada/Rasi |
| **Nashik** | Nawapur, Taloda, Akkalkuwa, Akrani | Gawthi daru |
| **Dhule** | (निर्दिष्ट) | Horo |
| **Amravati** | Melghat (भागतः) | Siddu |
| **Chandrapur** | Sironcha, Gadchiroli (भागतः) | Mhowra, Shindi, Toddy |

✅ **नियम:** व्यक्तिगत/सामाजिक वापर — commercial नाही (विक्री करता कामा नये)

---

### **7. Seasonal Collection (Mौसमी) — 1976 नोटिफिकेशन**

**कधी license हवेत नाही?**

Current season मोवरा (या वर्षचे फूल), निर्दिष्ट माहिना, निर्दिष्ट जिल्हे:

- **Dhule, Jalgaon, Nashik (काही तालुके), Aurangabad, Nanded, Nagpur, Akola, Buldhana, Amravati (Melghat वगळून):** March 1 – May 31
- **Melghat, Bhandara, Chandrapur:** February 16 – September 30
- **Thane:** March 15 – June 30

(⚠️ नोटिस: हा notification कालांतराने supersede झाला असू शकतो)

---

### **8. License शर्ती (महत्वाचे नियम)**

**Storage:**
- मोवरा फक्त licensed premises मध्ये

**विक्रय:**
- Maharashtra मध्ये: फक्त licensed persons ला
- बाहेर: Export pass हवा

**Timings:** 6 AM – 6 PM (standard time), जर Collector वेगळे सांगत नाही

**Signboard:** License तपशील display करायचा (shop मध्ये)

**Visit Book:** Officer visits साठी

**Nokarnam (नोकरनामे):** Servant/agent काम करणार तर:
- Collector permission हवी
- Agent ≥21 वर्ष
- Sub-Inspector किंवा वरिष्ठ अधिकारी साक्षर करायचा

**Inspection:** कोणताही काळ Commissioner/Collector अधिकृत व्यक्ती आयु शकतो

**नुतनीकरण अधिकार नाही:** License expire झाले तर नव्या दावेदारी लागते. वारिस ही अपूर्ण मुदतीसाठी संभव मात्र Collector इच्छापर्यंत.

---

### **9. Suspension/Cancellation**

**आधार:**
- Maharashtra Prohibition Act Section 54 (सामान्य कारण)
- Section 56 (विशिष्ट भंग — जाहीर मद्यपान, रेकॉर्ड न रेहाणे वगैरे)

---

## 📅 कायद्यातील उत्क्रांती

| वर्ष | बदल |
|-----|------|
| **1950** | Original Rules — Licenses, Permits (3 प्रकार), Passes |
| **1963** | Accounts (Forms M.F.-A to D) + Monthly returns mandatory |
| **1976–81** | Seasonal exemptions notification |
| **1981–2018** | Tribal exemption विस्तृत (अमर्यादित quantity, non-commercial) |
| **1988** | Fees revised (₹10 application, ₹10 pass) |
| **1997** | Import passes = Commissioner approval गरजेचा |
| **2021** | 🔥 **MAJOR:** Permits हटवले, License fees संरचित, Rule 7-B shifting नियम |

---

## ✅ आज आवश्यक (2021 पासून):

1. **License:** साल भर (possession किंवा विक्री)
2. **Accounts:** दैनिक रजिस्टर + मासिक रिपोर्ट
3. **Import Pass:** State Commissioner permission + Collector pass (≤5 kg exception)
4. **Export Pass:** दुसऱ्या राज्याचा N.O.C.
5. **Tribal Exemption:** Specified areas मधील आदिवासी — कोणत्याही quantity, traditional distillation, non-commercial

---

**सरल शब्दांत:** आजचा नियम हा **छोट्या व्यक्तीसाठी सोपा** (≤5 kg exemption) आणि **आदिवासी समाजाची** आदर करतो (traditional drink). Business करणाऱ्यांना license आणि रजिस्टर राहायचे.

Original Document

Disclaimer: This page presents a research-grade plain-language summary of a Government of Maharashtra notification, generated by MyExcise's AI from the original government source. It is not a substitute for the original document or legal advice. Always verify the original PDF (linked above) before acting. MyExcise is a research and reference tool, not a law firm.
Link copied to clipboard!
Ask MyExcise AI MyExcise AI