PUNJAB BREWERY RULES.
10.1 Short title:– These rules may be called the Punjab Brewery Rules, 1932.
10.2 Definition:- In these rules, unless a different intention appears from the subject or context:
BEER means any liquor prepared from malt or grain with or without the addition of sugar and hops and includes ale, porter and stout.
BREWERY means a building where beer is manufactured and includes every place therein where beer is stored or whence it is issued.
COOLER means any vessel into which worts are passed to be cooled and includes a refrigerator.
COPPER means any vessel into which either worts or water is boiled or heated in the course of brewing.
EXCISE AND TAXATION OFFICER means Excise and Taxation Officer incharge of a brewery.
FERMENTING VESSEL means any vessel in which worts are fermented by the action of yeast.
GRAVITY means the proportion which the weight of a liquid bears to that of an equal bulk of distilled water the gravity of distilled water at 60 degree F. being taken to be 1000 degree.
HOPBACK means any vessel into which worts are run after boiling in order to remove of a brewery.
INSPECTOR means the Excise Inspector or Sub-Inspector appointed to hold charge of a brewery.
LICENSE means a license granted for a brewery under section 21 of the Punjab Excise Act (1 to 1914)
LICENSEE means a holder of such license.
MASHTUN means any vessel in which malt or grain is exhausted in the course of brewing.
RACKING OR SETTLING BACK. means any vessel into which worts are passed from a fermenting vessel and racked either at once or after a time into store vats or casks.
SUGAR means any saccharine substance extract or syrup and includes any material capable of being used in brewing, except malt or corn.
UNDERBACK means any vessel into which worts run, either from the mashtun or hopback.
WORTS. means the liquor obtained by the exhaustion of malt or grain or by the solution of saccharine matter in the process of brewing.
10.3 Any person desirious of obtaining a license for a brewery shall apply to the Collector. The application shall be accompanied by a full description (hereinafter called the entry) of his premises and utensils in which the purpose of, and the distinguishing mark on, each room place and vessel shall be clearly specified. The Collector shall submit the application, with his report thereon, for the orders of the Excise Commissioner.
10.4 The Excise Commissioner has full power to grant or refuse application for licenses with reference to the requirement of the province.
10.5 No license shall be granted unless and until the applicant therefore has:
(a) deposited as security for the fulfillment of all of the conditions of his license a sum, to be fixed by the Excise Commissioner, which shall not be less than Rs. 2000 or more than Rs. 5000 in amount and.
(b) Satisfied the Collector that the proposed buildings plant and apparatus to be used in connection with the business of brewing storage and issue of beer are built in accordance with the prescribed regulations and that due precaution has been taken against fire.
10.6 The licensee shall execute a bond in form B. 3 pledging the premises, stock of beer, all apparatus and utensils employed in the manufacture and storage of beer for the due discharge of all payments which may become due to Government. The licensee may, however in lieu of executing such a bond execute a bond in form B-16 and deposit Government promissory notes of such value as the Excise Commissioner may direct or furnish a bank guarantee by the Imperial Bank of India in form B-17 to the satisfaction of the Excise Commissioner. A deposit made under this rule shall be separate and distinct from the security deposit be required by the preceding rule.
10.7 The license shall be in form B-I and is not transferable except with the sanction of the Excise Commissioner.
10.8 A license once granted remains in force until it is cancelled, determined or surrendered.
10.9 Licenses can be canceled by the Excise Commissioner for breach of the terms thereof or can be determined by it after one year notice.
10.10 The licensee may not hypothecate the whole or any part of the licensed premises without the previous written sanction of the Excise Commissioner.
10.11 The licensee shall not make any addition, either to buildings or to plant without the previous consent, in writing of the Director Excise and Taxation on the completion of any addition, the existing entry shall be withdrawn and a new entry made provided that the previous sanction of the Director Excise and Taxation shall not be required in the case of simple repairs to or renewals of, existing building or plant.
10.12 The licensee shall agree to the posting of an excise establishment to his brewery. This establishment shall consist of such staff including an officer not above the rank of Excise and Taxation Officer as the Excise Commissioner may deem sufficient. The staff subject to the general supervision of the Collector or other higher authority shall be under the control of Excise and Taxation Officer incharge of the Brewery. The licensee shall pay a fee comprising:
(i) the charges on account of salaries (including leave and pension contribution) of the excise establishment posted to the brewery in pursuance of the provisions of rule 13 payable into the Government treasury by the 15th of the month to which the charges relate and treasury by the 15th of the month to which the charges relate; and
(ii) Rs. 1,00,000.00 per annum payable within 15 days of the commencement of the financial year, or in case of the granted of a new license, within 15 days of such grant.
10.14 The licensee shall provide within the brewery enclosure an office for Excise and Taxation Officer the Inspector as well as quarters to be approved by the Director Excise and Taxation for the Excise and Taxation Officer, AETO and the constables who will be required to remain within the brewery enclosure on night duty.
10.15 The licensee shall, if required by the Director Excise and Taxation provide residential quarters for the Government excise establishment posted to the brewery.
10.16 The licensee shall when required permit without payment samples of the materials used, of worts in any stage of fermentation or beer prepared in the brewery to be taken for analysis by the Excise and Taxation Officer or the Inspector or by an officer authorized by the Collector to take samples.
10.17 The licensee, unless he personally acts as manager shall be bound to appoint a competent manager as his agent.
10.18 The licensee must provide and maintain sufficient and just scales and weights and other necessary and reasonable appliance to enable the inspector and other officers to take account of or check by weight gauge or measure all materials and liquids produced in brewing and provide sufficient lights, ladders and other convenience to enable the Excise Staff to perform their duties. 10.19 The weights scales appliances etc, mentioned in rule 10.18 shall be provided on the requisition of the Inspector subject to an appeal to the Collector whose decision shall be final.
10.20 The Inspector will be provided by the Excise Commissioner with proper gauging rods and standard saccharometer and thermameter. If the licensee questions their correctness or results obtained thereby, he must make a written protest to the Inspector immediately. This report shall be forwarded by the Inspector alongwith his remarks to the Excise and Taxation Officer who after due enquiry shall report the matter through collector to the Excise Commissioner.
10.21 The license must cause to be legibly painted with oil colour and keep so painted, on some conspicuous part of every mashtun, under back copper, heating tank, cooler, fermenting vessel, and settling back intended to be used by him in his business, and on the outside of the door of every room and place wherein any part of his business is to be carried on, the name of the vessel, room, or place according to the purpose for which it is intended.
10.22 When more than one vessel, room or place is used for the same purpose, all such vessels, rooms or places must be marked by progressive numbers.
10.23 Al mashtuns, under backs, coolers, fermenting vessels and settling backs shall be so placed and fixed as to admit of the contents being accurately ascertained by guage or measure and shall not be altered in shape, position or capacity without two days notice in writing to the Inspector.
10.24 No vessel which has been altered in shape, position or capacity shall again be taken into use unless it has been regauged by the Inspector and new tables constructed by him if necessary. 10.25 All Mashtuns and fermenting vessels shall be gauged jointly by the Inspector, and the licensee, and tables prepared by the Inspector, showing the total capacity of each vessel, in imperial gallons (or in the case of mashtun in imperial bushels) and the capacity of each tenth of an inch in depth.
10.26 The tables prepared under the preceding section shall before being taken into use, be certified by the licensee or his accredited agent as correct.
10.27 The Excise and Taxation Officer shall also certify to the correctness of the tables, and as opportunity affords check the data on which they are founded.
10.28 The licensee shall keep a book in form B.5 and shall observe the following rules in relation to it and to the entries to be made therein:
(1) He shall keep the book in some part of his licensed premises ready at all times, for the inspection of the Inspector and other Officers, and shall permit any Excise Officer who is authorized to inspect the brewery at any time, to inspect the same and make extracts there from.
(2) He shall enter separately in the book the quantity of malt, corn, sugar hops and hosp substitutes which he intends to use in his next brewing, and also the day and hour when such next brewing is intended to take place.
(3) He shall make such entry, so far as respects the day and hour of brewing twenty four hours at the least before he shall begin to mash any malt or corn or dissolve any sugar and so far as respects the quantity of malt, corn, sugar, hops and hops substitutes two hours at the least before the hour entered for brewing.
(4) He shall, two hours at the least before the hour entered for brewing enter the time when all the worts will be drawn off the grains in the mashtun.
(5) He shall within one hour of the worts being collected in the fermenting vessels, or if the worts be not collected before six in the after noon, before eight in the forenoon of the following day, enter the dip and gravity of worts produced from each brewing, and also the description and number of the vessels into which the worts have been conveyed.
(6) He shall at the time of making any entry, insert the date when the entry is made.
(7) He shall not cancel, obliterate or after any entry in the books or make therein any entry which is untrue in any particular; should it be necessary to correct any entry, a line shall be drawn through the incorrect entry in such a manner as to leave it distinctly visible and the amended entry shall be inserted above it; every correction shall be initialed by the person making it at the time.
(8) He shall if so required by the Excise Commissioner send notice in writing to the Inspector of his intention to brew forty eight hours before such brewing is to take place.
10.28A=The following procedure shall be observed for the commencement and closure of brewery work and working arrangements:
(1) If it is intended to close the brewery for a period of 15 days or more, the licensee shall give notice in writing to the Collector of his intention not less than 15 days prior to the date on which it is intended to close.
(2) Before a brewery commences work or recommences work after a closure of 15 days or more, the license shall give notice, in writing to the Collector at least 10 days prior to the date fixed for the commencement or recommencement of work.
(3) The ordinary working house of brewery shall be as follows:
SUMMER (16TH APRIL TO 15TH SPTEMBER.)
All working days From 7.00 AM to 4.00 PM (with an interval of an hour
Except Friday. from 12.00 Noon to 1.00 P.M.
Friday From 7.00 AM to 12.00 Noon. WINTER (16 TH SEPTEMBER TO 15TH APRIL)
All working days From 7.30 AM to 4.00 PM (with and interval of half an
Except Friday hour from 12.30 PM (without an interval)
(4) During the ordinary working hours, if the brewery is working, the outer door shall be kept unlocked. Immediate on the close of ordinary working hours, the Brewery AETO shall lock all entrances and exits of the Bottling Hall of the Brewery with ticketed excise locks, except as provided in sub-rule (8),
(5) Upon giving a general notice to the Inspector or if night work is only occasional, upon giving notice to the Inspector not less than four hours before the ordinary closing hours of the days after which night working is to be done, the brewery may be worked at hours other than the ordinary working hours.
(6) A brewery may remain open for work on a Sunday or a holiday gazetted under the Negotiable Instruments Act 1881 (Act XXVI of 1881) provided notice is given to the Brewery
Inspector at least 24 hours before the Sunday or the holiday in question and a fee shall be paid to the Government for each holiday shall be double the ordinary fee:
2. Id-ul-Fitar (principal day)
3. Id-ul-Azha (principal day)
4. Muharram (10th day)
5. Pakistan day.
6. Quaid-I-Azam’s death anniversary
8. Quaid-I-Azam’s birth day & Christmas day.
(7) An account of overtime fee charged under sub rule (6) shall be maintained in the brewery register in form B.5 and the amount due for each month shall be payable within 7 days of the closure of the month concerned. Intimation as regards the amount due during the month shall be sent by the Inspector to the Manager of the brewery at the close of each month.
(8) If the brewery works at other than the ordinary hours by days, the Inspector shall remain present within the brewery enclosure. He shall lock the outer gate of the brewery enclosure except in accordance with the arrangements to be made with the sanction of the Collector for the convenience of persons who may be permitted to enter or leave the brewery at fixed hours, in connection with the operation being carried on.
(9) If the brewery works on Sunday or a gazetted holiday the Inspector shall remain present for duty within the brewery enclosure but unless so authorized by the Collector, he shall not be required to take any action for the bottling or issue of beer, and he shall lock the outer door of the brewery and shall not allow any person to enter or leave the brewery enclosure except in accordance with the arrangements to be made with the sanction of he Collector for the convenience of the persons who may be permitted to enter or leave the brewery at fixed hours in connection with the operations being carried on.
10.29 The licensee shall keep the total produce of brewing separate from the produce of any other brewing for the space of twenty four hours unless an account of the first mentioned produce, shall have been sooner taken by the Inspector.
10.30 The licensee shall not mix the produce of brewing with that of another except in his store vats or casks, unless he shall have given previous notice, in writing to the Inspector and he shall specify the quantity and gravity of the worts when mixed.
10.31 All grains in a mashtun must be kept untouched for a space of one hour after the time entered in the book as the time for the worts to be drawn off, unless the Inspector, has attended and taken account of such grains.
10.32 All worts shall be removed successively, and in the customary order of brewing to the under back coppers coolers and fermenting vessels, and shall not be removed from the last named vessels until an account has been taken by the Inspector, or until after the expiration of 24 hours from the time at which the worts are collected in these vessels.
10.33 When worts shall have commenced running into a fermenting vessel, the whole of the produce of the brewing shall be collected within eighteen hours.
10.34(a) The excise duty on beer at the prescribed rate shall be charged and recovered from the licensed brewer at the time of issue of beer from the brewery without any allowance for wastage. For the purpose of calculating duty on bottled beer one imperial gallon will be equal to six quart beer bottles or twelve pint beer bottles.
(b) The beer may be removed from a licensed brewery (i) free of duty in bond and (ii) on the execution of a bond for the payment of duty Removal under (i) require in each case sanction from the Collector while payments of duty in arrears under (ii) can only be authorized by the Excise Commissioner.
(c) If the Inspector is satisfied that the excise duty has been paid or accounted for by one of the methods described in sub rules (a) and (b) above, he shall issue the beer. At the same time he shall make over a pass in form L-34.
10.35 If the licensee objects to the amount of the duty demanded from him, he may move the Collector to revise the charge. But no revision will be undertaken unless and until all sums demanded under the preceding rule have been paid. In the event of the original charge being found incorrect any excess levied from the licensee will be refunded to him and if the amount claimed from him is found to be less than that actually due, he will be called upon to pay the difference at once into a Government treasury.
10.3 6(1) When beer upon which duty has been charged or paid is destroyed, while on the entered premises of the licensee by accident or fire, or other unavoidable cause, or when such beer, whether it has left the entered premises of the licensee or not, becomes unfit for consumption the Excise Commissioner, may on receipt of a formal claim from the licensee through the Collector, order a remission or refund of duty.
(2) If the beer has been returned, the fact must be reported to the Excise staff as soon as the invoice has been received and the consignment checked on receipt and a claim prepared and attested by the Excise Inspector atonce.
(3) If the beer has been destroyed by accident or fire or other unavoidable cause or has bee spoilt while on the entered premises as soon as the fact comes to the notice of the brewer he must report it and if the excise staff is satisfied, a claim will be prepared and attested by the Excise Inspector atonce. But no refund will be given if there is reason to believe that the beer has been spoiled more than six months before it was brought to notice.
(4) The claim must contain:
(a) a declaration that the beer which is the subject of the claim was brewed by the licensee.
(b) A statement of the circumstances to which the claim is due:
(c) A statement of the date or dates on which the beer claim is due;
(d) A statement (when beer unfit for consumption is the subject of claim) that it is proposed to dispose of the beer either (i) by destroying or (ii) by distilling or (iii) by converting it into vinegar.
(5) When required to do so, the licensee must give satisfactory proof of any fact mentioned in the claim.
(6) Any remission or refund that is granted shall be at the rate which the beer which is the subject of claim was charged.
(7) The necessary calculation shall be as follow:
(a) When the beer that is the subject of the claim has not left the entered premises of the licensee a deduction of two percent shall be made from the actual quantity in gallons, of such beer. The amount to be remitted or refunded shall be calculated on the remainder.
(b) When the beer that is the subject of the claim has left the entered premises of the licensee, there shall be made from the actual quantity in gallons of such beer a deduction equivalent to such amount of added water as the report of the Provincial
(8) shall make the remission or refund either (a) (when the claim is in respect of destroyed beer) atonce or (b) or (when the claim is in respect of beer unfit for consumption) as son as the Excise and Taxation Officer furnishes a certificate in the prescribed form that the beer has with the previous sanction of the Collector, been either (i) destroyed in his presence and that of the Inspector or other Officer deputed by the Collector, or (ii) distilled, or (iii) turned into vinegar.
10.37 Licensees shall be bound by all additional rules for the control of breweries which may
hereafter be prescribed under the existing law or under any law, which may have after be
evaled and by all special orders issued by the Excise Commissioner with regard to
individual breweries and shall cause all persons employed by them in their breweries to
obey all such rules.
10.38 The license to work a brewery shall carry with it the right (i) to bottle on the premises of the brewery, the beer made therein, and (ii) to obtain another license to stock in and sell it on wholesale basis from the said premises.
10.39 Beer shall be bottled in bottles of any colour or description having a capacity of [333.33], [500 ML] or [750 ML] with necks suitable for sealing with crown coks, or in metallic containers of such capacity as may be prescribed by the Excise Commissioner from time to time. Accounts of beer bottled in the said bottles of containers shall be kept in the manner specified by the Excise Commissioner.
10.40 (Deleted vide notification No. 3658-65/2069-Ex, III dated 1st November, 1966).
10.41 If the licensee infringes or causes or permit any person to infringe any of the provisions of these rules or any of the conditions of this license, the collector may revoke and determine the license and may also order forfeiture to Government of the whole or any part of the security deposit.
Provided that the revocation of the license or forfeiture of the security may be foregone on payment of such sum (not exceeding the amount of security deposit) as the Collector may deem fit to accept.
10.42 The licensee shall not decline sale or refuse supplies to any licensed vendor, wholesale or retail who has obtained a permit for the issue of beer from his brewery and tenders payment for such beer at the rate then current. If more than one licensed vendors be applying at one time for supplies in case of dispute who shall be supplied first, the licensee shall supply them in the order of the dates of the applications received by the Inspectors the decision between the applications bearing the same date, being made by the Inspector by lot, provided that not more than 1200 gallons shall be supplied at one issue to a licensed vendor who desires an issue of bottled beer or in the case of bulk beer who desires his issue to be made in casks or jars and at least 19 gallons each supplied by himself or by the brewer on his behalf, and tendered at the time to a licensed vendor tendering casks or jars of a smaller capacity. If any customer cannot, with due diligence, be supplied before a noticed change of price takes place, the licensee may demand payment from him at the changed price in force when he is actually supplied.
EXTRAORDINARY GAZETTEE DATED 26.9.1969 (Page 2739)
The 12th August
No.1 149/69/1025-EX.III. In exercise of the powers conferred on him by proviso (3) of section 26 of the Punjab Excise Act (1 of 1914) the Member (Excise and Taxation) Board of Revenue, West Pakistan is pleased to direct that for the purpose of rule 10.42 of the Punjab Brewery Rules (contained in Punjab Excise Manual, Vol. II) all persons holding licenses for the sale of foreign liquor under any existing excise law for the time
being in force in any area of West Pakistan shall be deemed to be licenced vendors under the Punjab Excise Act 1 of 1914).
By order of the Member
(Excise & Taxation)
Board of Revenue, West Pakistan,
Addl. Sec (E&T) BOR, West Pakistan.
Notification No. 2002-2003/305-EX(P)-III, dated 21st June, 2003. Excise Commissioner, Punjab. Amended vide notification No.1490-87/385-EXCISE & TAXATION(P)-III. Dated.29.04. 1987 Excise Commissioner, Punjab
Notification No.2088-90/753-EXCISE & TAXATION(P)-III dated 11.08.1990 Excise