7.1 In exercise of the powers conferred by the second proviso to section 18 of the Punjab Excise Act (1 of 1914), the Excise Commissioner, Punjab, is pleased to determine that: –
(1) A pass granted under the excise law in force in any other province of Pakistan to cover a consignment of liquor imported from overseas or of beer manufactured in Pakistan or
(2) ———————————
(3) A pass granted under the excise law in force in the North West Frontier, Province, to authorize the dispatch of spirit——either through the Punjab to the North-West Frontier Province or Kashmir or to any place in the Punjab, shall be deemed to be a pass granted under the Punjab Excise Act.
Any further more———————–
7.2 Any person importing, exporting or transporting country spirit, rectified spirit, denatured spirit or Methyl Alcohol/Methanol must obtain (a) a permit from the officer authorized to grant such permits in the district or state of destination, and (b) a pass from the officer authorized to grant such passes in the district of issue;
Provided that a pass for the removal of spirit from a licensed distillery issued in accordance with the rules sanctioned by the Excise Commissioner, shall be deemed to be a pass for the purposes of this rules;
Provided that a permit shall not be required for the transport of country spirit or rectified spirit or denatured spirit within a district, except when denatured spirit is transported from the bonded warehouse of a licensed distillery.
Note: This rule shall also apply to the export of Pakistan made foreign liquor.

7.2.A Every person who imports medicinal or other preparations containing rectified spirit from any province in Pakistan or a state in Pakistan, approved by the Punjab Government, must obtain an export pass from the officer authorized to grant such passes at the place of issue such pass shall show in all cases the spirit strength of the preparations to be exported and that the duty at the rate prevailing in the Punjab has been paid. No consignment thus imported shall be brought into use until it has been inspected by an Excise Officer, who shall sign the export pass in token of having done, so. Such inspection shall be conducted within seven days of the receipt from the importer of the advice of the arrival of the consignment.
7.2.B The procedure stated above would also apply for the export of medicinal and other preparations from the Punjab to other provinces and administrations in Pakistan and Pakistan state medical and other preparations containing rectified spirit may be exported and transported from the premises of approved manufacturers under a pass in from L.46.
Provided that transport or export of such medicinal preparations without payment of duty from the premises of approved manufacturers for sue in Government. Local Fund and Charitable hospitals and dispensaries shall not exceed the requirements of each hospital or dispensary for 12 months and shall be made only on indents signed by the Civil Surgeon or the District Medical Officer of Health of the district (for ordinary hospitals and dispensaries) and by the Deputy Superintendent of Civil Veterinary Department (for veterinary hospitals and dispensaries) or an officer of the corresponding rank in Pakistan or by the Chief Medical Officer in any State of Pakistan. The approved manufactures shall produce a certificate on reverse of form L-46 showing due delivery of the consignment.
7.2.C The following procedure shall be observed for the export in bond of medicinal and other preparations containing rectified spirit from the premises of approved manufactures to other provinces in Pakistan: –
(a) Whenever an approved manufacturer in the Punjab licensed under the Punjab Excise Act. receives a requisition for the export in bond of such preparations to any other province n Pakistan the person importing such preparations shall obtain and send to the approved manufacturer an import in bond permit signed by the Collector of the district of destinations.
(b) Every consignment of medicinal and other preparations containing rectified spirit shall be issued under an export in bond authority in form L-36 mutatis mutandis granted by the Collector of the district in which the premises of the approved manufacturer are situate:
Provided that no such authority shall be granted for the dispatch of any consignment unless the approval manufacturer has executed and given a bond in form L.37 binding himself in respect of the consignment to be dispatched to produce a certificate in form L.38 (mutatis mutandis) and binding himself to pay such duty in respect of any consignment dispatched as may be demanded from him in accordance with provisions of the rules given below:
(c) If such certificate is not produced within such time after the expiry of the period of the currency of the pass in form L.46 as the Collector of the district in which the chemical works are situated, considers to be reasonable, the Collector shall recover from the approved manufacturer duty at the rate for the time being fixed by the Punjab Government under section 31 of the Punjab Excise Act.
(d) If such certificate is produced before or within a reasonable time after the expiry of the period of the period of the currency of any pass then: –
(i) If the certificate shows delivery of any consignment to have occurred in full with no greater deficiency then the rate of Wastage of half percent per hundred miles, the Collector shall order that the bond in respect of such consignment has been discharged;
(ii) But if the certificate shows a deficiency greater than that allowable according to the above scale, in any vessel in the consignment, then, unless the said deficiency is satisfactorily, explained, the Collector shall obtain the Excise Commissioner orders as to the portion of the total deficiency which is to be charged with duty at a rate not less than that fixed for spirit in such preparations under section 31 of the Punjab Excise Act.
7.2.D (1)(a). In this rule, the following terms, namely, “approved manufacture”, “Chemical Works” Officer in charge” “Rectified Spirit” and “Warehouse” shall have the meaning assigned to them in the Punjab Chemical Works Rules, published with Financial Commissioner’s Notification No.31-E&S, dated the 12th January 1933.
(1) Unless otherwise stated, the term “Collector” used in this rule shall refer to the Collector of the District wherein the warehouse is situated.
(2) Export in bond, for eventual export by sea ex-Pakistan of locally manufactured preparations containing rectified spirit of Pakistan manufacture, shall only be permitted from stocks held in a warehouse.
(3) An approved manufacturer, holding such stocks, who wishes either to export such preparations by sea to a foreign country (other than a state in Pakistan) or to deliver them to a military supply Depot (hereinafter referred to as “the Depot”) for export as aforesaid for the use of the Defence Services, may apply to the Collector of the District, in which the warehouse is situated, for an-export in bond authorization in Form A giving the following particulars, namely: –
(a) the description
(b) the quantity of the spirituous preparations to be exported
(c) the alcoholic strength
(d) the number and nature of the receptacles or packages to contain such preparation and the identification marks to be made on each;
(e) the route by which the consignment is to be exported;
(f) the country to which the good are to be exported;
(g) if the applicant is not himself the exporter or his agent:
(i) the name and address of the consignee; and
(ii) the port from which the goods are to be shipped, or if delivery to a Depot is intended, the full description of such Depot.
(4) The Collector may refuse the application or in the alternative, may require the applicant to execute a bond in Form B binding himself in respect of the consignment to be exported: –
(a) to produce in the course a certificate in form C from the Customs Collector at the port of export (hereinafter referred to as “the port”) or a certificate of safe delivery from the Depot, as the case may be, and
(b) to pay such duty and other Government dues as may be demanded from him in accordance with this rule.
The execution of a bond may be dispensed with in the case of an approved manufacturer of standing who is prepared to deposit with the Collector a sum fixed by the Collector, which shall be sufficient to cover the amount of duty payable by him on the goods exported by him under the rule at all times. All sums leviable under this rule may be recovered by deductions from the deposit and the said manufacturer shall be bound to make good the amount so deducted.
(5) When the bond in Form B has duly been furnished the Collector shall issue an export-in-bond authorization in Form A, which shall be prepared in quadruplicate. One copy shall be delivered to the applicant, the second copy shall be sent to the Officer in charge of the Chemical Works, the third copy shall be sent to the Excise Authority at the port or at the place where the Depot is situated as the case may be and the fourth copy shall be retained by the Collector.
(6) On production by the applicant of this copy of the authorization the officer in charge shall after verifying that it tallies with the copy sent to him direct, take steps to have the containers or packages intended for export serially numbered and plainly marked to show the number of the export authorization in Form A, the kind, quantity and strength of the spirituous preparations they contain, as well as the name of the place of dispatch and the place of destination. Each container or package shall be securely sealed with the official seal of the officer in charge, who shall thereafter countersign the export authorization (Form A) and return to the applicant the copy of the authorization received from him.
The Officer-in-charge shall also issue a warehouse authorization in Form D delivering one copy to the applicant and sending the second copy alongwith the copy of the export authorization received from the Collector and sample of the seal placed on the containers and packages in the consignment to the Customs Collector at the intended port or to the Depot Officer as the case may be.
(7) The applicant may then (subject to payment of warehouse dues and other charges) remove the consignment from the warehouse (at his own risk and expense) and shall arrange to dispatch it to the port or the Depot in the shortest possible time. He shall also send information in advance to the Excise Authority at the port or the place where the Department is situated of the probable date of arrival of the consignment within his jurisdiction to enable such authority to provide an escort for the consignment while in transit to the docks or the Depot, as the case may be.
(8) Where delivery is made at a Depot the Depot officer shall check the consignment in all respects against the entries contained in the warehouse authorization in Form-D produced by the applicant and that received by him from the Officer in charge, and shall certify accordingly in Form C if he finds everything in order and hand it, over to the applicant or exporter who shall then forward such certificate together with his authorization in Form D to the Collector. The procedure given in rule 9 below shall apply mutatis mutandis to the Depot Officer in connection with the damaged consignment received by him for dispatch to the Custom Collector for shipment ex-Pakistan.
(9) The following procedure shall be observed at the time of shipment. Alongwith the consignment and the shipping bills, the applicant or exporter or the Depot Officer, as the case may be, shall present before the Customs Collector the copy of the warehouse authorization in Form D in his possession. The Customs Collector shall verify the number, markings and seals of each container or package in the consignment by checking against the authorization in Form D produced, as well as any such authorization in respect of the consignment as he may have received from the officer in charge and if he finds that the seals on the consignment are intact and loss in gross weight is not more than 5 per cent he shall certify in form C. If, however, the loss in gross weight is more than this percentage or the seals are not intact the exporter at his own expense shall obtain the services of the Customs Officer to examine the contents of the packages. The certificate in form C shall in addition mention:
(a) additional examination was necessary; and (b) details ascertained after examination e.g. No. of bottles broken and the weight of the whole bottles. The Customs Collector, shall then allow the whole bottles to be repacked for shipment.
Note:- The examination by the Customs Collector of a consignment received from a Military Depot shall be free of any charge.
When shipment has been affected, the applicant or exporter or the Depot Officer, as the case may be, shall forward his copy of the warehouse authorization together with the certificate of the Customs Collector and a copy of the shipping bill duly endorsed to show that shipment has been effected, to the Collector. The Customs Collector shall also return to the Collector the Warehouse authorization (if ay) in Form D received by him from the officer in charge.
(10) If, after receipt of the warehouse authorization in Form D forwarded to him after proper proceedings by the applicant or exporter and the Customs Collector or the Depot Officer as the case may be the Collector is satisfied that the full consignment has been exported from Pakistan, and has further satisfied himself by inquiry from the Officer in charge that no ware house dues payable to Government are outstanding, the Collector shall cancel the bond (if any) furnished by the applicant in Form B and shall inform him accordingly.
(11) Omitted vide Notification No.6374-Ex, dated 24.10.1974).
(12) The Customs Collector at the port and the Depot Officer shall keep a detailed record of each consignment dealt with by them under these rule in a separate register to be maintained for the purpose.

FORM ‘A’

Authorization for* (the export-in-bond by sea) (supply to the Defence Department, for export-in-bond by sea for Defence requirements) of locally manufactured medicinal and non -medicinal preparations containing rectified spirit of Indian manufacture from the Province of the Punjab to foreign countries other than Indian States or foreign settlements in India.

Mr./Messrs holding a stock of spirituous medicinal and non-medicinal preparations in the warehouse of a
Chemical Works in the district of in the Punjab Province is/are hereby authorized to *(export-in-bond by sea from the port of (transport to the Military Supply Depot at medicinal and non-medicinal preparations containing gallons of rectified spirit to the address of the who has been authorized by the to receive these preparations in its behalf in pursuance of an agreement with Mr./Messrs.
proprietors of the said Chemical Works for the supply of such preparations during the period from to .

A certificate of arrival of the consignment at the ___________ (Port) (Depot) exported under this authority should be produced on or before the
day of before the undersigned. If the said certificate is not produced by the dates specified above the approved manufacturer shall be liable to pay duty at such rates as are prescribed in the Punjab at the time the export (from the warehouse) is made.

COLLECTOR
District

FORM “B”

Agreement covering removal of locally manufactured medicinal and non-medicinal preparations containing rectified spirit of Indian manufacture from the Chemical Works of Mr./Messrs.__________situated in the district of__________in the Punjab Province to______(Port)_______ for overseas shipment with-out (Military Supply Depot)

PREPAYMENT OF EXCISE DUTY.

MANORDANDUM OF AGREEMENT MADE THIS_______ DAY OF 194 , BE TWEEN ______ SON OF ________CASTE________ RESIDENT OF ______ IN THE PUNJAB OF THE ONE PART AND THE GOVERNOR OF THE PUNJAB OF THE OTHER PART.

WHEREAS the said _______has applied to the Collector of __________district in the Punjab to grant him/them authorizations from time to time for the removal of spirituous, medicinal and non-medicinal preparations for eventual export ex-India from the Chemical Works of _________ in the district of _________ in the _______without prepayment of duty leviable thereon.

AND WHEREAS the Governor of the Punjab is willing that the said Collector should grant such authorizations from time to time under the rules admitting of the recovery of duty and subject to certain term and conditions hereinafter contained and set forth?

NOW THEREFORE THIS AGREEMENT WITNESSETH that in consideration of the grant to him/them of authorizations from time to time for removal of medicinal and non-medicinal preparations containing rectified spirit from _________ without prepayment of the duty leviable thereon the said ___________ hereby ___ ___ covenants with the Governor of the Punjab in manner following.

The said __________ will fulfill all the obligations imposed upon him by Rule 2″D of the Punjab Liquor Permit and pass Rules, in respect of each and every consignment of preparations of the aforesaid kinds, removed by him from the said Works, and in particular, will produce to the said Collector, on or before such date as may be specified therefore in any authorization as aforesaid, a certificate signed by the proper ( Customs Collector) (Military Supply) (Depot Officer) showing that the consignment covered by the authorization has been delivered to such Customs Collector, and the said further under takes that in the event of the consignment not being exported ex-India, in whole or so part, or in the event of the said (Customs Collector) (Depot Officer) refusing to acknowledge receipt of the whole or any part of a consignment by reason of short delivery or interference in transit, or any other 01″ in the event of the said ________committing a contravention of provision of the aforesaid rule, the said will pay such sum of money, not exceeding the full amount of duty payable on the consignment, under the Punjab Excise Act, as in force for the time being, as may be fixed by the aforesaid collector.
AND the said hereby covenants and agrees with the Governor of the Punjab that in the event of his failure to perform any of the covenants herein before set forth and to be by him/them performed he/them will on demand of the said Collector, pay into the district treasury the sum of Rs. 5000 ( five thousand) only as damages.

Signed marked and delivered by the said in the presence of sealed.

1.
2.
3.
And the said hereby covenants and agrees with the Governor of the Punjab that in the event of his failure to perform any of the covenants therein before set forth and to be by him/them performed he/them will on demand of the said collector, pay into the district treasury the sum of Rs. 5000/- (five thousand only as damages)

Signed marked and delivered by the said in the presence of sealed.

1.
2.
3.

FORM “C”

Certificate relating to the consignment of medical and other preparations containing rectified spirit received, vide authorization No. dated the issued by the Officer-in-charge of the Chemical Work at

No of containers Description of containers including markings Gross weight of containers
1 2 3

I certify also that the above mentioned consignment has been shipped under Customers Supervision.

Sd/-
Collector of Customers

Dated
At Port/ Depot. Military Supply Depot Officer

(Financial Commissioner’s notification No. 6374-EX, dated the
24th October 1944)

FORM “D”
Authorization for the export-in-bond of medicinal or other preparation containing rectified spirit, from the warehouse of the Chemical Works, for eventual export by sea.

Authorization No. Dated the
For the export-in-bond of medical and other preparations.
From the premises of to .

1 2 3 4 5 6 7 8
S. No Batch No. Name of preparation No. of containers Quantity Strength Proof gallons contents Remarks

This authorization is valid upto

Signature of the Officer-in-Charge
of the Chemical Works

Note:- This authorization should be prepared in quadruplicate. One copy will be delivered to the applicant, another will be sent to the Excise Authority of the port of intended shipment) (the place where the Military Supply Depot is situated where delivery is intended), a third copy will be sent to (the Customs Collector at the port of intended shipment) ( The officer commanding the Military Supply Depot where delivery is intended) and the forth will be retained by the issuing Officer –in-charge.

7.3 Any person importing, exporting or transporting foreign liquor must obtain (1) a transport pass from the officer authorized to grant such passes in the district of issue, and (2) a permit from the officer authorized to grant such permits in the district of destination provided that a pass for the removal of Pakistan made foreign spirit from a licensed distillery or of beer from a licensed brewery issued in accordance with the rules sanctioned by the Excise Commissioner shall be deemed to be a pass for the purposes of this rule. The permit for the import or transport of foreign liquor shall mutatis mutandi be in form L-32 prescribed,- vide notification No. 6000 E&S dated 12th November 1932.

7.4 It shall be in the discretion of the Collector or any other excise officer to refuse to grant any pass, permit, or authority which he is authorized under these rules to grant.

7.5 The passes and permits granted in the Punjab shall be in the forms contained in chapter 5 of volume IV of the Manual, and shall be granted by the Collector or District Excise Officer or other person duly authorized in this behalf.

7.6 No pass or permit shall be valid after the date of expiry entered in it provided that the Collector granting the permit or authority to authorize the dispatch of any consignment under these rules may extend the period of the currency thereof, if extension is applied for- owing to delay in transit of a consignment or for any other sufficient reason.

7.7 Every pass for the import, export or transport of liquor shall specify the number on each vessel, the seals on it, and the quantity and strength of the liquor it contains.

7.8 All passes granted to cover the import, export or transport of liquor shall be subject to the conditions :-

(a) That bulk shall not be broken in transit;

(b) That all liquor shall travel in vessels securely sealed. If the consignment is a full wagon load by rail, each wagon shall have a revenue seal affixed by an Excise Officer of the first or second class of the district from which it was dispatched. If the liquor is dispatched from a distillery, each cask or other vessel, used for the transport of spirit, under these rules, shall be clearly numbered and shall show clearly the name of the issuing distillery;

(c) That copies of the passes shall be sent to the Excise Inspector of the district of destination;

(d) That all medicinal and other preparations containing rectified spirit received from other Provinces shall be open to inspection by the excise staff of the district of destination.
7.9 All passes granted to cover the import of country spirit shall be subject to the conditions that no consignment shall be brought into use until it has been examined by the Assistant Excise and Taxation Officer or Excise and Taxation Inspector of the district of destination to whom intimation of the arrival of the consignment shall be given. Such examination shall be conducted within seven days of the receipt of the intimation.

7.10 All passes granted to cover the transport of country spirit from one district to another shall be subject to the condition that no consignment shall be brought into use until the fourth day from the date of pass unless it has been previously examined by an Assistant Excise and Taxation Officer or Excise and Taxation Inspector.

7.11 The following procedure shall be observed as regards the export-in-bond of country spirit, Pakistan, made foreign spirit or rectified spirit from any licensed distillery in the Punjab to any province in Pakistan or Pakistani State except the Sind province :-

a) Whenever the manager of any distillery licensed in the Punjab under section 21 of the Punjab Excise Act receives a requisition for the export-in-bond of spirit to any other province or Pakistani State, the person importing the spirit shall obtain and send to the manager an import-in-bond permit signed by the Collector or Chief Excise Authority of the District or State of destination, respectively, for the supply of such spirit

(b) The Manager of the distillery shall act as an agent for the supply of such spirit to any other province or any Pakistani State subject to the provisions of rule 14.

(c) Consignments of spirit under these rules shall be issued under export-in-bond authorities in form L-36 granted by the Collector of the district in which the distillery is situate. Export-in-bond passes shall not be issued for any liquor in excess of the quantity previously sanctioned by the Excise Commissioner of the State or Province of destination.

(d) Whenever the manager of any licensed distillery in the Punjab obtains the requisite pass for the dispatch of any consignment of spirit in pursuance of the above rule, he will be shown in the pass as the consignor, and an authorized officer of the State or district of destination, as the case may be, as the consignee.

7.11.A The following procedure shall be observed as regards the export in bond of rectified spirit from any licensed distillery in the Punjab, to the Sind Province.

(i) The export in bond of rectified spirit will be made to only such indenters from the Sind Province as are certified by the Deputy Commissioner of Excise Sind, to have executed a bond with Sind Government binding themselves to pay such duty in respect of any consignment that may become leviable on the deficiency of spirit found in such consignment more than that allowable according to the scale prescribed from time to time by the Punjab Government.

(ii) The indentor shall obtain and send to the Distillery an import in bond permit signed by the Excise Collector of the district of destination.

(iii) The indentor shall produce part ‘C’ of the import permit issued by the Excise Authorities in Sind to the Collector of the district in which the distillery is situated within a reasonable time after the expiry of the period of the currency of the distillery pass as noted thereon, to enable the said Collector to calculate any excess wastage during transit.

(iv) The indentor will be responsible to arrange for sound metallic containers for the export of spirit.

(v) The export will ordinarily be made in wagon load provided that where it is not possible to do so export in small quantities will be allowed on the following Conditions;-

(a) The containers should be declared to be fit, by the station Master concerned.

(b) Consignment in sound casks will be booked at Railway risk without risk note “A” under the Indian Railway Act IX 1890 as adapted in Pakistan).

(c) If a few drums in a consignment are unsound risk note “A” will be taken for the whole consignment, but the consignor will be given the option of sending the consignment of sound drums without the un-sound drums or of sending the latter as a separate consignment for which they will have to execute risk note in Form “A”.

(Vide Excise and Taxation Commissioner, Notification No. 27/7/EX, dated the 12th September, 1951.

7.12 When rectified spirit is imported or transported in bond from licensed distilleries to the licensed premises of approved manufacturers, the approved manufacturer shall obtain a permit in from L-32 from the Collector of the district of destination.

“Provided that in case the Manager of a Distillery refuses to execute the aforesaid bond in from L-37, the person importing Rectified Spirit shall himself furnish in form L-37-A appended hereto a banker’s guarantee of such an amount as may be fixed by the Excise Commissioner, Punjab”. such distillery, he shall obtain from the Collector an Authority in a form L-36 for the dispatch of the spirit and shall consign it to the Distillery Inspector of the Distillery of destination under a pass in form D.20.

7.1 3A Not reproduce as it relates to solan Distillery.

7.14 No authority or permit shall be granted to authorize the dispatched of any consignment under these rules unless the manager of the distillery In the case of export or transport under rule 7.11 and 7.13 or the Manager of Solan Distillery in the case of import under rule 7. (13A or the approved manufacturer in the case of import or transport under rule 7,12 has executed and given a bond in form L-37 binding himself in respect of the consignment to be dispatched to produce a certificate in form L-38 and binding himself to pay such duty in respect of any consignment dispatched as may be demanded from him in accordance with the provisions of the rules given below:-

FORM L-37-A

Form of Bankers Guarantee covering the removal of spirit in Bond from a licensed. Distillery in the Punjab ______ without prepayment of duty.

Whereas Mr./Messrs _____ has/have been permitted by the Collector _____
to export _____ gallons of rectified spirit from ___ to ___ on the condition of his/their furnishing a banker’s guarantee binding himself/themselves in respect of each consignment dispatched to produce before the said Collector on or before such date as may be specified in the export pass, to be granted for the purpose by the said Collector, a certificate signed by the proper authority of ___ _ showing that the whole quantity of the spirit stated in the pass has been delivered to Mr/Messrs less such allowance for loss on account of wastage or dryage as may be prescribed by the rules for the time being in force regarding such issues from a licensed distillery in the Punjab.

Now, therefore, the ____ bank doth hereby agree that in the even of the whole or any part of quantity of spirit after deducting the said allowance on account of wastage and dryage not being acknowledged as delivered to Mr/Messr ____ the bank will on demand pay to the said Collector of ____ any sum up to the extent of Rs. _____ demanded as duty which would be payable under the Excise Act or the Rules for the time being in force in respect of balance of the spirit so being not acknowledged as delivered.

In witness whereof the Agent/Manager of the surety Bank hath hereunto set his hand as attorney of the Bank this day 19.

Signature of
Being the Agent/Manager of
Bank and its duly authorized
Attorney.

in the presence of :-

Witness Witness

Occupation Occupation

Address Address

Note: To be on a stamped paper of Rs.8-7-0 unless the amount to be inserted is below Rs. 1,000 in which case to be stamped as surety bond.

7.15 If such certificate is not produced within a reasonable time after the expiry of the period of the currency of any pass, as noted thereon, the Collector of the district in which the distillery is situated, or the Collector of the district of destination in the case of an approved manufacturer shall recover from the said Manager or approved manufacturer, as the case may be, at the rate for the time being fixed by the Punjab Government under section 31 of the said Act, the duty which would in ordinary circumstances have been levied on the spirit removed under the pass.

7.16 If such certificate is produced before or within a reasonable time after the expiry of the period of the currency of any pass, then;

(i) If the certificate shows delivery of any consignment to have occurred in full with no greater deficiency than that allowable according to the scale in sub-paragraph (iii) below, the Collector shall order that the bond in respect of such consignment has been discharged.

(ii) But if the certificate shows a deficiency greater than that allowable according to the said scale, in the consignment, then unless the said deficiency is satisfactorily explained, the Collector shall obtain the Excise Commissioner orders as to the portion of the total deficiency which is to be charged with duty at a rate not less than that fixed for such spirit under section 31 of the Punjab Excise Act.

(iii) the following shall be the scale of wastage allowance per cent, for spirit conveyed in (a) wooden, (b) metallic vessels :-

(a) (b)
For a journey taking not more than 2 days 2 1/2
For a journey taking more than 2, but not 3 1
more than 9 days.
For a journey taking more than 9 days 4 11/2
but not more than 18 days.
For a journey taking more than 18 days 5 2

(iv) No scale of wastage is prescribed for bottled spirit. Breakage shall be satisfactorily explained in the remarks column of form L-38. Explanation . In calculating the time taken by a journey, the day of receipt at the destination, but not the day of dispatch shall be included. Provided that if in any case the temperature of the spirit on arrival at its destination is found to be lower than the temperature when dispatched, a further allowance shall be made (if required to cover any wastage that has occurred) of 105 per cent for every degree Fahrenheit of difference between the two temperatures.

7.17 Not reproduced being un-necessary.

7.18 The following rules apply to the import, export and transport of Pakistan made foreign spirit and country spirit required for the use of troops :-

(1) Pakistan made foreign spirit or country spirit may be imported from any province in Pakistan for use of troops free of all restrictions, provided that such spirit is not excised at a lower rate of duty than that prevailing in the Punjab, and provided that the import is covered by a permit in form L-39 granted by the Collector or district Excise Officer of the district of destination.

(2) Pakistan made foreign spirit or country spirit may be exported or transported for the use of troops from any distillery licensed in the Punjab, subject to the following rules :-

(a) No issue of spirit shall be made for the use of troops until a permit in form L-39 or a corresponding form covering such export or transport has been received by the distillery inspector concerned from the Collector or district excise officer of the district of destination.

(b) No issue of spirit shall be made for the use of troops until the full duty leviable thereon under the rules has been paid to the credit of Government at a treasury and a receipt in proof of payment is presented before the distillery inspector.

7.19 Not reproduced being un-necessary.

7.20 The following rules apply to the export to the North-West Frontier Province from distilleries in the Punjab of rectified spirit to the extent to which such exports have been exempted from the payment of duty under section 56 of the Punjab Excise Act, for the use of hospitals and dispensaries managed by local bodies and missions:-

(1) The Chief Medical Officer, North-West Frontier Province, will furnish the Excise Commissioner, Punjab, with a certificate signed by the former officer and stating the requirements not exceeding 200 gallons per annum of rectified spirit for the use of hospitals and dispensaries managed by local bodies and missions, the Chief Medical Officer will at the same time intimate the name of the distillery from which he intends to export

(2) The Excise Commissioner will authorize the Collector of the distillery district concerned to issue the spirits; and the Collector will further direct the distillery Inspector to issue it

(3) The Inspector shall issue the spirit handing over one copy of the pass in form-D, 20 to the consignee, the other copy being sent to the Chief Excise Authority of the North-West Frontier Province and shall retain the third copy in his office. In the remarks column of the said form the Inspector shall record the number and date of the Excise Commissioner’s letter of authority.

7.21 The following rules apply to the export of rectified spirit which has been exempted from the provisions of the Punjab Excise Act relating to the payment of duty, from the Punjab distilleries to the Pakistani States for the use of hospitals and dispensaries only :-

(1) Any state desiring to import rectified spirit for medicinal purposes shall apply direct to the Excise Commissioner Punjab, stating its demand (the legitimacy of which will be certified either by its Chief Medical Officer or the Chief Excise Authority) as well as the name of the distillery from which it intends to Import

(2) The Excise Commissioner will authorize the Collector of the distillery district concerned to issue the spirit. The Collector will further direct the ” Distillery Inspector to issue the spirit

(3) The Inspector shall issue the spirit handing over one copy of the pass in form D.20 to the consignee, the other copy being sent to the Chief Excise Authority of the State and shall retain the third copy in his office. In the remarks Column of the said form, the Inspector, shall record the number and date of the Excise Commissioner’s letter of authority.

7.22 The Excise Commissioner is pleased to prescribe the following forms and conditions for the exemption permits referred to in order 6.18 of the Punjab Liquor Import, Export, Transport and Possession Orders:-

(a) The permit in form L-40 to transport specially prepared country spirit for his private use granted by the Collector to a Provincial or Divisional Darbari, whose name is included in the list of such Darbaris issued by Government, shall cover the possession of such spirit

(b) A permit for the possession of ordinary country spirit for his private use granted to a person of position or respectability shall be granted by the Collector in form ,L-40 and shall cover the transport of such spirit

(c) A permit for the possession of ordinary country spirit for private use granted to any person for use on any special occasion shall be granted by the Collector in form L-42 and shall cover the transport of such spirit

(d) A permit for the possession of denatured spirit granted to any chemist, varnish maker or other person engaged in any business who requires large quantities of denatured spirit for the purpose of his business shall be granted by the Collector in form L-42-A.

on payment of [Rs.5000/-] provided that no fee shall be charged from the permit holder who fails within the purview of order 2.8 (10.A) of the Punjab Excise Fiscal Orders.

A fee at the rate of twenty rupees per imperial gallon or forty rupees per dozen quart bottles, on the quantity of denatured spirit which the permit holder has been permitted to possess shall be recovered at the time of issue of the permit Provided — that no fee shall be charged on the quantity of denatured spirit, on which such fee has already been recovered previously in the Punjab.

Provided further that in any case of a special nature falling in this sub-rule the Excise Commissioner may vary the conditions of the permit granted for possession of denatured spirit in such manner as he may think fit, and may remit the fee prescribed therefore.

Note: Rectified spirit of 66o k to 69o over proof strength specially denatured with two percent kerosene the manner prescribed by the Excise Commissioner to be used as fuel for motor vehicles, shall be exempt from the payment of permit fee provided that the issue are made in accordance with such conditions as may be prescribed in this behalf by the Provincial Government].

dd) A permit for the possession of Methyl Alcohol/Methanol granted to any person requiring larger quantity of Methyl Alcohol/Methanol for the purpose of his business shall be granted by the Collector in form L-42AA on payment of Rs. 5000/-

Provided further that in any case of a special nature falling under this sub-rule the Excise Commissioner m a/vary the conditions of the permit granted for possession of denatured spirit in such manner as he may think fit, and may remit the fee prescribed therefore.

Note : Rectified spirit of 66° k to 69° over proof strength specially denatured with two percent Kerosine in the manner prescribed by the Excise Corn missioner to be used as fuel for motor vehicles, shall be exempt from the payment of permit fee provided that the issues are made in accordance with such conditions as may be prescribed in this behalf by the Provincial Government

(e) A permit for the possession of rectified spirit granted to any chemist, medical practitioner, superintendent of a hospital, approved manufacturer, arsenals of the Ordinance Department, or to any hospital, dispensary, scientific body or educational institution, or to any other person who requires large quantities of rectified spirit, shall be granted by the Collector in form L-42-B on fixed fee of Rs.2000/- provided that all categories of consumers of rectified spirit mentioned in order 2.8(10) of the Punjab Excise Fiscal Orders is exempt from the payment of fixed fee.

(f) The Collector is authorized to grant a permit for the possession of specially denatured spirit in excess of the limit specified for retail sale, to soap manufacturers for the purpose of their business. Such permits shall be in form L.42-C and will be issued only on execution of .a bond to secure /the proper storage and use of such spirit Such bond shall be in form L-48.

g) The following procedure shall be observed for the grant of a permit in form L-42-D. to a homeopathic chemist or practitioner:-

(i) An application for the possession of rectified spirit by a homeopathic chemist or practitioner shall be made in writing to the Collector of the district giving the following particulars:-

(a) Name and address of the applicant

(b) The situation and a correct plan of the building to be used. The plan shall be submitted in duplicate, drawn to scale on tracing cloth and shall show the spirit store and the room to be used for the storage of finished preparations.

(c) The quantity of rectified spirit in imperial gallons likely to be possessed by the licensee at any one time.

(d) The maximum quantity of rectified spirit in imperial gallons required by the applicant in the financial year.

e) The amount of security which the applicant is prepared to furnish ‘as a guarantee for the performance of the conditions of the permit and these rules.

(f) A list of the preparations which are to be manufactured.

(ii) The Collector of the district may, if he considers it desirable,. forward the application through the Commissioner for the consideration of the Excise Commissioner. He shall in particular specify the amount and nature of security which the applicant should be required to furnish.

(iii) If the application is accepted, the Divisional Excise and Taxation Officer shall determine:

(a) The quantity of rectified spirit in imperial gallons to be possessed at any time;

(b) The quantity of rectified spirit in imperial gallons to be obtained during one financial year;

(c) The nature and amount of security to be furnished for the due performance of the conditions of the permit and these rules; and

(d) The preparations to be manufactured by the applicant, hereinafter referred to as the approved homeopathic chemist or practitioner.

(iv) The approved homeopathic chemist or practitioner shall be granted a permit in form L-42-D by the collector for the possession of rectified spirit for the manufacture and sale of homeopathic medicine as approved by the Divisional Excise and Taxation Officer.

(v) The permit in form L-42-D shall be granted by the Collector on a period not exceeding one year and ending on the 30th of June on payment of fixed fee of Rs.3000/-. The Collector may however, on sufficient cause shown refuse to renew it or may at any time determine it.

(vi) Before the permit in form L-42-D is granted the approved homeopathic chemist or practitioner shall execute a bond in form L-42 E for such amount as may be specified by the Divisional Excise and Taxation Officer.

(vii) The approved homeopathic chemist or practitioner shall be required to maintain the accounts in forms L-42-F and L-42-G,

(viii) Before a permit in form L-32 is granted by the Collector to an approved homeopathic chemist or practitioner, he shall be required to submit with his application a requisition in form L-42-I.

(h) (i) A special permit in form L-42-J, may be granted to an approved homoeopathic chemist or practitioner for the manufacture of original homoeopathic tinctures. Such special permit shall be granted, after proper enquiries to a bonafied and respectable homoeopathic chemist or practitioner, who possesses practical experience in this line.

(ii) The procedure laid down in sub-rule(g) above for the grant of a permit in form L-42-D. Shall also apply mutatis mutandis to the grant of a permit in form L-42-J.

7.2 3 The following procedure shall be observed before a permit in form L-42-B is granted by the Collector in the case of an educational institution:-

(a) An application for rectified spirit required for use in research and teaching should be made by the governing body or their representative, of the University, College, or other educational institution to the Excise Commissioner through the Collector of the District in which the University, College or other educational institution is situated. In the application should be mentioned the situation of the particular University, College, or educational institution for research or teaching, the number of laboratories therein, the purpose or purposes to which the spirits are to be applied, the bulk quantity likely to be required in the course of the year and if it amounts to 50 gallons or upwards, the name or names of one or more? sureties or a guarantee society to join in bond that the spirits will be used solely for the purpose required and at the place specified.

(b) The Excise Commissioner will communicate his decision to the Collector who, if the application is sanctioned will grant the permit in form L-42-B in favour of the representative of the educational institution concerned.

(c) The spirit received at any one institution must only be used in the laboratories of that institution and must not be distributed for use in the laboratories of any other institution or used for any other purpose than those authorized

(d) On the arrival of the spirit at the institution, the district Assistant Excise and Taxation Officer in whose jurisdiction the premises are situated, should be informed and the vessels, casks, or packages, containing they are not to be opened until he is present to take account of the spirit.

(e) The stock of spirit in each institution must be kept under separate lock in a special compartment under the control of a permit holder.

(f) The spirit received may be distributed by the permit holder undiluted to any of the laboratories belonging to the same institution.

(g) No distribution of spirit may be made from the receiving laboratory to laboratories of other institutions.

(h) The quantity of spirit in stock at any one time must not exceed half the estimated quantity required in a year where that quantity amounts to 20 gallons or upwards.

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