Chapter VII

Order relating to Country Liquor

Sections
XXXII Systems of supply
XXXIII Country spirit bonded warehouses
XXXIV Vend of country liquor
I- Country spirit under the contract supply system
II- Vend of country spirit under the outstill system
III- Vend of Tari
A- General
B- The farming system
C- The shop to shop system
D- The tree tax system

SECTION XXXII- Systems of Supply

343. The system of supply in Uttar Pradesh are:-

System of supply:

Kind of country liquor System of supply

1 2

(1) Country spirit ...... ... ... (1) The contract supply system; and

(2) The outstill system (in outlying areas only).

(2) Tari ...... ... ... (1) The tree-tax system;

(2) The auction-cum tree system;

(3) The tender-cum-tree system.

(4) The farming system; and

(5) The shop-to-shop system.

Contract supply system (country spirit):

344. Description of contract supply system- The contract supply system denotes
the system under which the exclusive privilege of supplying country spirit at a fixed price
to a particular tract is granted for a certain period to a particular firm of distillers.

345. Contractors how selected- The firm is selected in the following manner:
 Tender in Form C.L. 23 are invited by the Excise Commissioner vide notice in
Form C.L. 22 for the rates at which the different categories of spirit will be supplied at all
specified bonded warehouses and wholesale depots in the area indicated. These tenders
are submitted for the orders of Government. The contract will ordinarily be awarded to
the firm tendering at the lowest rates, but full power is reserved to accept such tender as
may be deemed best in public interest, and to reject any of those received without reasons
being assigned.

No payment is required for the exclusive right of supply, the object being to
secure to the retail vendors a supply of good spirit at a cheap and fixed rate. Spirit may be
supplied from any distillery, whether situated within the State or outside.

The detailed conditions of the contract are given in the notice in form C.L. 22
calling for tenders and in the form of licence C.L. 1.

346. Condition of the contract- The contractor is bound to sell spirit to licensed
vendors at all the bonded warehouses and wholesale depots, if any, if his contract area, at
such strengths as may be prescribed, and at the price fixed per bulk gallon of spirit of
specified strength.

The selling price does not include the duty, which Government is at liberty to
vary at any time during the contract.

SECTION XXXIII-COUNTRY SPIRIT BONDED WAREHOUSES

347. Bonded warehouses fittings and apparatus- (1) Bonded warehouses may
be established by the Excise Commissioner at the headquarters of tahsils in such places as
form convenient centres of supply. No rent shall be charged from the contractor for the
use of supply. No rent shall be charged from the contractor for the use of such buildings.
All fittings or articles concerned with the supply, storage, gauging, handforms,
hydrometers and bung rods used by the Excise Inspector shall be supplied by
Government. A stock register of Government property shall be maintained in form P.D.
4.

(2) Inspections by Collectors and District Excise Officers- Collectors and District
Excise Officers should inspect the bonded warehouses in their districts at least once a
year, and record the result of their inspection in the inspection book of the warehouse.

The Excise Inspector incharge shall submit a copy of the inspection note to the
Excise Commissioner through the Assistant Excise Commissioner.

348. Transaction to be performed under the direction of the Excise

Inspector- All transactions inside the bonded warehouse in respect of receiving,
transferring, reducing and issuing spirit will be performed under the direction of the
Excise Inspector incharge, who will also do all gauging and proving, keep up all
registers, issue passes and made periodical returns. All manual labour will be performed
by the contractor's servant.

Note- On no account should the Excise Inspector absent himself from the Cf. E. C's
warehouse while it is open and transaction are in progress. Serious notice will Order No.
be taken in cases of noncompliance of this instructions. 319. dt. April
7, 1952.

349. Lock- Except when transactions are actually in process, the Cf. E.C's
Excise Inspector will keep his locks on the door , on all issue cocks and on the Order No.
cocks fixed to the pipes leading to and from the pump. 1083/XI-298,
dated April
Note- When an Excise Inspector incharge of a bonded warehouse proceeds on 25, 1936.
leave or on tour, an if a consignment of spirit is expected to arrive during his
absence, he should hand over the key of the warehouse gate to the Tahsildar
or Naib-Tahsildar who may be at headquarters. The key should be taken back
when the Inspector returns to headquarters. On the arrival of the consignment
the TAhsildar or Naib-Tahsildar incharge of the key will admit it into the
warehouse, but it will be taken into stock only after verification by the Excise
Inspector on his return to the headquarters.

350. Time of opening bonded warehouse- Excise Inspector, will

attend for the receiving and issuing of spirit on such days and at such hours as
may be prescribed by the Excise Commissioner. These will ordinarily
increased by order of the Assistant Excise Commissioner. In cases of
emergency issues may be made on other days with special sanction of the
Collector or District Excise Officer.

Note- If any day fixed for giving issues falls on a Treasury holiday, issues
will be made either on the day preceding the holiday or that following it.
Excise Inspectors incharge of warehouses should provide themselves with a
list of Treasury holidays at the very begining of each year and promptly
secure orders of their Excise Officer whether issues will be made on the day
preceding or the day following all fixed issues days which might coincide
with Treasury holidays. Consequential changes in issue days, if any, should be
initimated to licensed vendors before the beginning of each month.

351. Gauging of vats- All vats must be gauged so that their contents
may at any time be ascertained by means of a gauging rod marked in inches
and tenths of an inch. The result of the gauging will be recorded in Form
P.D.6, and the Assistant Excise Commissioner must satisfy himself as to its
correctness.

All wooden vats shall be re-gauged once in two years. Iron wats shall
be re-gauged when the Assistant Excise Commissioner considers it necessary.

352. Receipt of spirit- When Spirit is received inside the bonded

warehouse from the distillery, the Excise Inspector should carefully examine
the state of the casks and seals calling the attention of the agent, to any
apparent defects. He should then enter the particulars of the consignment in
columns 1 to 5 of register B.W.L. 1 and proceed to take the gauge and proof
of each cask entering the results in the remaining columns of the register.

353. Contents of vessels how to be ascertained- The contents of each

vessel may be ascertained by any of the following methods:

(a) by weighment, if the contractor has supplied a weighing machine

for the purpose, otherwise,

(b) by actual measurement in gallon measures.

354. Result of gauge and proof to be endorsed on distillery pass-

The spirit in each cask or other vessels shall then be proved. The result of
such guage and proof shall then be endorsed on the pass P.D. 25 covering the
consignment and the pass returned to the distillery of issue. Form P.D. 26
received with the pass will be filed until the first visit of the Assistant Excise
Commissioner who will then sign the necessary certificate on the back
thereof. The form will then be returned to the distillery of issue.

355. Transfer to vats- The flexible hose will then be inserted through
the bung hole, and after the necessary cocks have been opened the contents
will be pumped into a vat.

356. Grogging- After the cask has been drained as completely as

possible, five gallons of water should be placed in it. The bung should then be
fixed in and cask well rolled. This should be respected three times after
intervals of an hour or so, the cask on each occasion being in a different
position, in order that all the internal surface may come under the action of
water. If the original spirit was about 80% alcohol v/v the resulting mixture
will be about 40% alcohol v/v this grogged liquor should be pumped into the
store vat (or reduction vat if such is used), and the quantity in term of alcohol
entered in column 17 of register B.W. L.I. Under the orders of the Excise
Commissioner the above proceedings may be omitted and instead thereof the
bung will be replaced in the empty cask and securely factened by wire and
lead seal.

Note- This rule applies only to cases in which spirit is received in wooden
casks Grogging is not permitted in the case of metal drums.

357. Issue to shops to be made from fixed strength vats- Issues to

shops must be made only from the fixed strength issue vats.

358. Reductions- (1) Reduction is permitted in the store vats to the

strength of 57% alcohol v/v. Any further reduction must either be effected in
the fixed strength issue vats or in a special reducing vat. In the latter case the
reduced spirit must be removed to the issue vats before issue.

(2) In superintending the reduction of spirit in a vat the Excise

Inspector will be careful to observe the directions given in Appendix X at
pages 327 to 330 and Chapter VIII of Technical Excise Manual.

(3) After ascertaining the quantity and strength of the sspirit to be

reduced he will make the necessary calculation to find the quality of water to
be added. He will careful check the quantity of water added, and then see that
contents of the vat are throughly stirred.

(4) When he is satisfied, that admixture has been properly effected, he

will, by taking samples from the bottom and top of the spirit, proceed to
satisfy himself by proving the spirit that reduction has been made to the
strength required.

(5) After reduction the spirit in the vat should remain undisturbed for a
period of at least 24 hours. In cases of emergency this rule may be relaxed but
under no circumstances must the spirit be issued until after the lapse of two
hours.

(6) It is advisable that all reduction of spirit especially in the issue

vats, should be made after all issues for the day are finished, so that no delay
occurs in making issues when the warehouse is opened next.

359. Margin of strength- In reducing spirit to the fixed strengths care

should be taken to bring the strength down to the exact prescribed strength or
within half a degree above it. The issue of spirit either below the prescribed
strength of more than half a degree above is prohibited.

360. Dip book- In order that wastages may be correctly traced, the Cf. E. C's
contents, of a vat must be gauged and proved before and after the addition of Order dt.
any spirit or water. Also before a spirit is transferred or issued from a vat, a June 28,
gauge and proof must be taken and a gauge taken immediately after. All such 1939 on file
gauge and proof must be recorded in a 'dip book' prescribed in form B.W.L.4. IX-249

361. Payment of duty and price- (1) Licensed vendors or their agents Cf. G.O. No.
authorized in writting wanting spirit shall present to the treasurer of the sub- 361/XIII-
treasury situated in the same place as the bonded warehouse an application in 231, dated
Form B.W.L. 6 in duplicate, duly filled intogether with the price of the spirit Aug. 7,
and the duty. Fractions of a gallon will not be issued. The treasurer will fill up 1928.
the figures in the endorsements in both copies of he application, and shall then
present. The applications to the officer incharge of the sub-treasury. This
officer shall sign both copies of the application and at headquarters of the
district in which the shops taking issues are situated on the 1st day of each
month without fail. The Inspector will follow the procedure that may be laid
down for the maintenance of records.
 (2) Regimental units desirous of obtaining supply of country spirit
shall deposit the full contract price and duty at the prescribed rate. The
amount may be paid either in the treasury or sub-treasury and the receipt
produced before the officer in-charge of the bonded warehouse. The officer
in-charge of the bonded warehouse shall after satisfying himself that the
amount has been correctly paid issue the spirit under a pass in Form P.D.-25.
The pass shall be in triplicate, two copies of which shall be given to the
person in-charge of the consignment and one copy retained for record. On
arrival of the consignment at its destination, one copy of the pass shall be
returned to Excise Inspector of the warehouse duly counter signed by the
Commanding Officer of the Unit to which the spirit is supplied or any
Commissioned Officer empowered the Commanding Officer in this bahalf.
This part shall be pasted on the counter foil by the Excise Inspector.

The Excise Inspector will be held strictly responsible if in any care it

is found that the correct amount of duty had not been paid before the issue
was made.

362. Price and duty of intoxicants of which issues are sought by a licenced
vendor on any issue day, should be tendered through one, treasury chalan
only. Issues must be made by the Excise Inspector in a single installment,
unless inadequency of stock compels issues being made [Link]
such a contingency arises, Excise Inspector shall report to the District Excise
officer accordingly {after giving issues of the maximum possible quantity of
intoxicants} and keep a copy of his report force record.
The Excise Inspector should insist upon the licensee taking issues not
later than the day following that on which issue price is tendered, and in case
that day be a holiday, the day be a holiday ,the day the warehouse is opened
next for transacting work, whenever, a licensee deposits issue price through
more than one treasury challan or fails to in time the issues to him without
price approval of the District Excise Officer.

[Link] a licenced vendor fails to produce his pass-book at the time of

taking issues, the Excise Inspector Incharge of the warehouse will draw up,
in duplicate. In the same from as the pass-book , a temporary permit for
possession and transport of the intoxicant issues, the original being given to
the vendor and the duplicate kept carefully for record. The excise Inspector
will transcribe entries from the temporary permit in the pass-book both of
which must be presented by the vendor when he appears the warehouse next,
for issues, an entry being made simultaneously in the last column to the
effect "copied from temporary permit no.------"
 In case the vendor fails to bring his pas-book on the next issue day
also issues will be given to him after entries in respect thereof and in respect
of the previous issues have been made in fresh pass-book to be issued to him
as laid down under rules governing issue of a fresh pass-book.

[Link] for deposit of issue price and obtaining issues from

country spirit bonded warehouses:-
The following procedure shall be followed for the deposit of the
prescribed issue price and obtaining issues from the country spirit bonded
warehouses in the case of shops of country spirit settled under tender cum
auction and minimum guaranteed quota system:-

(1)Every licensee of a country spirit shop or group of shops

shall submit to the District Officer of the district in which his shop is
situated, a statement showing the monthly break up of the issue price
for the year. After due consideration the District Officer shall fix the
monthly instalments of issue price. The decision of the District
Officer in fixing the instalments shall be binding.

(2)The licensee shall deposit in the treasury the instalment of

issue priced fixed for the month of April of an excise year upto
March 30under head"039".Thereafter theremaining instalments from May to
March shall be deposited in the treasury by 5th of every month concerned.

{3}The licensee shall present the challan of issue price deposited to

the District Excise Officer. The District Excise officer shall make the entry
of the treasury challan in the prescribed register I.P.I on the page allotted for
the shop or group of shops.

(4)The licensee shall present an indent in Form I.P.2for the

issue of country spirit. In this indent will be given the details of the
total issue price deposited in the month in question, the balance of
issue price and the quantity required to be issued.

(5)The District Excise Officer shall issue Nirgamadesh to the

officer incharge of warehouse in Form I.P.4 for giving issues.
The licensee shall deposit the prescribed cost price in the
treasury under head "843"and for present the" Nirgamadesh" of the
District Excise Officer along with the treasury challan of the cost
price in charge of the warehouse.
 (6)After the receipt of "Nirgamadesh" and the treasu
ry challan of the cost price, the officer incharge shall cancel the
"Nirgamadesh" and give issues aftermaking entry in the prescribed
register in Form BWL [Link] in the prescribed as necessary
according to rules. The provisions of paragraph of paragraph
479{5},480to 493of Excise Manual Vol. I shall also apply to the
above cases.

(7) In no month the issues of country spirit shall be given in

excess of the instalment of issue price but the licensee may obtain
issues exceeding the monthly quota after depositing duty and cost
price on the quantity in excess of the above quantity .

(8) The officer incharge of Bonded warehouse shall enter the

details of the issues given to the vendor on the basis of issue price in a
register in Form I.P.5.

(9) The licensee of CSpt. Shall make payment of the price of

bottles , capsules and labels etc. to the supply contractor.

365. Issue of Spirit - After the entries in the pass-book have

been made, signed and recorded in the register B.W.L.-2. Excise Inspector
will proceed to have the spirit measured and issued, having first proved the
actual strengths of the spirits in the . vat for the purpose of filling the figures
in columns 7,8,9 and 10 of the said register.

366. Special instructions for bottling and issue of bottled spirit- In

a warehouse where country spirit is bottled the following special instructions
should be observed: -

(1) Bottling shall be done at such warehouses as shall

be prescribed by the Excise Commissioner and the contractor shall be
found to supply suitable machines and the necessary labour required
for carrying out the operations.
(2) The bottling of spirit must be done in the presence of the
warehouse inspector and on the days of the week to be fixed by the
Assistant Excises Commissioner in consultation with the supply
contractors. But when the presence of the Excise Inspector on any of
these days, is unaviodably required else where the bottling shall be
done in the immediate presence of the warehouse clerk, provided the
spirit has been gauged and proved by the Excise Inspector.

The warehouse Inspector shall keep an account of the all the

bottled spirit in form B.W.L.2-A.

(3) The bottles used must have a permanent distinguishing

mark "U.P. Excise with their necks grossed for screwing on pilfer-
proof caps. The spirit bottles must be securely sealed with pilfer-proof
caps.

(4) The colour of pilfer- proof caps and lables shall be as

prescribed by the Excise Commissioner from time of time.

(5) The contractor shall be bound to observe all directions given

by the Excise Commissioner from time to time for carrying out the
bottling operation in a sanitary, neat and proper manner.

(6) The contractor shall be bound to supply spirit in pilfer-proof

bottles of standard size of 750 ml., 500 ml. and 250 ml. properly
labelled and securely sealed with pilfer-proof caps according to the
specifications prescribed by the Excise Commissioner from time to
time being in force and to which it may be extended under the orders
of the Excise Commissioner during the currency of his contract at the
rates and bottling charges specified in the licence, provided that
spiced spirit shall be issued to the shops for the retails vend of country
spirit in his contract area in sealed pilfer-proof bottles only.
(7) The rates sanctioned for the cost of bottle and bottling
charges shall be as sanctioned by Government from time to time. The
retail vendor shall have to pay these in addition to the price of spirit at
the time of taking issue of spirit. But he shall be entitled to a refund of
the cost charged if the bottle from the contractor, provided he returns
it in a sound condition.

(8) Labels will have inscribed on them the following particulars

in Hindi.
(i) Quality and strength of spirit.
(ii) Quantity of spirit contained in the Bottle.
(iii) Price of the bottle fill.
 (iv) Amount claimable by the consumer on return of the
empty .
(9) Supply contractors of spirit shall dispatch consignments of
pilfer-proofs caps to the Excise Inspector incharge of the warehouse
where bottling of country spirit is done; and the pilfer-proof caps
shall be stored in the bottling room in a box which shall bear an excise
lock and a lock of the supply contractor who must provide the box.

(10) The contractor's agent must keep an accunt of

the pilfer- proof caps and every item of receipt and withdrawal must
be attested by the Excise Inspector.

(11) For the purpose of issue and stock taking [Link] bottles,12
pint bottles should each be taken to be equivalent to a litre of alcohol
equivalents should be calculated at the nominal issue strength.

[Link] book to be compared with accounts on inspection -

When an Excise Inspector visits a shop he shall compare the entries in pass-
book with those in the account register .If no irregularity is discovered, he
shall make a note to this effect on the vendor's account register.

[Link] of issues-A register of all issues shall be kept in Form

B.W.2. An abstract giving separately the totals of columns 3,4,5,6,11 and 12
for the calendar month will be sent by the second day of the following
month to the collector supported by the receipted applications which should
after examination be returned to the warehouse to be deposited there.

[Link] of issues to shops- The Excise Inspector shall maintain

register in form B.W.L-9 showing the issues of spirit to each shop. When
there are more warehouses than one in the district, or when any vendor of
the district takes issues from a warehouse of neighbouring district, the
Inspector incharge of such an outlying warehouse shall enter in Form
B.W.L-10 the comparative figures of issues from his register B.W.L-9 for
the month and forward it to the Inspector incharge of the warehouse at the
headquarters of the district concerned not later than the first day of the
following month. The Inspector of the warehouse at district headquarters
shall prepare an abstract for the whole district in form B.W.L-10
summarising the figures therefore, from his own register B.W.L-9 from
statements received from all wholesale shops and depots (situate whether
within or without the district) supplying spirit to retail shops of the district.
Copies of this abstract shall be sent to the Assistant Excise Commissioner
and to the Collector by the fifth day of each month at the latest .Extracts
from it shall be forwarded to the Excise Inspectors in whose circles the shop
are situated by the tenth day of the month.

NOTE-separate entries will be made in register B.W.L-9 in respect of issue of spiced spirit
which will also be separately shown in the abstract B.W.L1.

[Link] of Abstract- The preparation of the abstract B.W.L-

10 is one of the most important duties of the Excise Inspector at district head
headquarters. On its accuracy and prompt submission depend the assessment
and recovery of the monthly licence fees under the surcharge system. The
Excise Inspector of the warehouse at headquarters must arrange that the
monthly statements required under the rules, to be submitted to him by
Inspector of outlying warehouses, wholesale vendors and depot agents
should reach him in good time for compilation of the abstract. The Assistant
Excise Commissioner should in variably take the explanation of the persons
concerned for any inaccuracy in the abstract or delay in its submission.
[Link] and proof on last working day of month- On the last
working day of every calendary month , after all transactions for the day are
over the Excise Inspector shall gauge and prove the spirit in each vat and
record the particular of such gauge and proof in register B.W.L.-5 . The total
L.P. gallons in column 8 will be transferred to column 3 , register B.W.L.-3.
The figures for column 7 of register B.W.L.-3, will be the total of column 1
plus column 4 minus column 6. The wastage on the month's transaction will
be column 7 minus column 8 and the percentage will be calculated on the
total of column 1 plus colmn4. Gauge and proof of each vat will be similarly
taken on each occasion when charge of the warehouse is transferred.

NOTE :- Rules relating to country spirit bonded warehouse are given in Part II, E.M. Vol. 1
 ISSUE FROM WHOLESALE SHOP

372. Issue from wholesale shop to be covered by a

passbook -

(1) All issues from a wholesale shop must be duly entered in

the pass-books,B.W.L.-7, of the retail vendors removing the spirit and the
entries signed by the licensed wholesale vendor or his representative . The
entries in the pass-books will serve as a pass to protest the consignment in
transit.

(2) The Excise Inspector of the circle in which the wholesale shop is
situated shall be allowed every facility for examining the accounts and
checking the stock of spirit whenever he visits the wholesale shop.

NOTE :- Rules relating to wholesale depot and wholesale shop of country spirit are given in
Part- II E.M. Volume 1.

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SECTION XXXIV VEND OF COUNTRY LIQUOR

374. General conditions binding on all licensees - All licenses for

the retail vend of country spirit and tari shall be bound to observe the
general conditions binding on all licensees for the retail sale of these articles
contained in relevant rules in Part II of this Volume I and special conditions
mentioned in respective licences.
 1- COUNTRY SPIRIT UNDER THE CONTRACT SUPPLY
SYSTEM

(A) General

374 A. Conditions relating to sale of spiced spirit - All licensed

vendors of country spirit , whether wholesale of retail , under the contract
system are permitted to stock and sell spiced country spirit in addition to
plain country spirit in accordance with the terms of their licenses , subject to
the following conditions :-

(1) Spiced country spirit shall be sold in sealed bottles with

pilfer-proof caps and labels intact as received from the distillery ,
warehouse, wholesale depot or wholesale shop.

(2) Sale at retail shops will be made for consumption of the

premises only .

(3) The wholesale price shall be fixed by the Government while

the retail price may be determined by the retail licensee under the
auction system and by the Government while the retail price may be
determined by the retail licensee under the auction system and by the
Government under the surcharge system.

(4) The spirit will be accounted for separately.

(5) The licence fees will be assessed separately at the graduated

rate given in the booklet entitled scales of monthly fees and realised
along with the fees assessed on plain country spirit issued to the shop.

NOTE - Clause (5) of this rule does not apply to licence held under the auction system .

(B) Wholesale vend

375. Restrictions on Wholesale vend - The wholesale vend of

country spirit is prohibited save in so far as wholesale depots and wholesale
shops may be established under the rules immediately following for the
purpose of facilitating supply to retail vendors only.

II - VEND OF COUNTRY SPIRIT UNDER THE OUTSTILL

SYSTEM

376. Outstill system defined and described- Under the outstill

system the vendor is licensd to work single still and sell the spirit in retail
quantities at the place of manufacture. No monopoly of manufacture or vend
is granted and o still-head duty is levied. The practice of licensing an outstill
with one or more outlying shops attached thereto is open to serious objection
and can only be sanctioned in very exceptional cases. No outlying shop shall
be permitted without the previous sanction of the Excise Commissioner.
Licences under this system shall be granted in Form C.L.6.

377. Collector may limit capacity of stills - In any case where the
appears to be necessary or desirable the collector may, with the previous
sanction of Excise Commissioner, restrict the capacity of stills to be licensed
under the out still system having regard to the ascertained local demand for
liquor. The licences shall, where such condition is to be enforced, state the
maximum capacity of the still to be used.

378. Points requiring attention by inspecting officers- The

following points o administrative importance should form subjects o inquiry
by officer inspecting shops and still under the outstill system :

(1) Whether the allocation of the outstill is convenient and their

number adequate for the demand of the circles supplied by them , or
on the other hand, whether their number is excessive and needlessly
stimulates drinking .

(2) Whether the system is leading to increased drinking(a)

among the drinking classes (b) among those who do not ordinarily
drink, or whether the weaker quality of the outstill liquor tends to
conteracts this.

(3) Whether liquor is being taken from outstill into distillery

tracts and whether proper precautions are taken in the allocation , of
the outstills to prevent this , also whether shops are kept at a sufficient
 distance from the district boundary to prevent undue competition with
outstills in adjoining districts.
(4) Whether ( if the number of capacity of the still has been
limied ) there is reason to suppose that more or large stills are used
than are licensed, and whether liquor is sold elsewhere than at the
authorized place or places.
(5) Whether illegal distilling after sunset or before sunrise is
carried on.
(6) What , having regard to the cost of manufacture , the out-
turn of spirit and the selling price , should be the approximate profits
and fair letting value of the outstill ?

NOTE - The outstill system is not in force at present.

VEND OF TARI

(A)- General

379. System of vend - The system of vend applicable to tari

are :-

(a) The farming system

(b) The shop to shop system.
(c) The tree-tax system.

Arrangement for drawing tari - Persons thus licensed must

make their own arrangements for drawing tari with the owners of tari-
producing trees unless they are themselves the owners of such trees.

380. Permit required for tapping and transport of tari - No

tapping or transport of tari shall be made by any person on behalf of a
licensee under the shop to shop system or of a farmer or his sub-lessee under
the farming system , except under a permit in form C.L.21 granted by the
Excise Inspector of the circle free of charge , on a written application made
to him by a licensee farmer or sub-lessee, as the case may be. If a permit is
lost, another permit shall be issued in its place on payment of Rs. 1 for each
permit. As soon as a tapper or carrier is dismissed from service, his permit
hall be treated to have been cancelled from the time when the receives
information of his dismissal from the licensee, farmer, or sub-lessee who
shall communicate to the tapper or carrier at once the fact of his dismissal
and inform the Excise Inspector of the circle in writting without delay the
fact of his having done so and also return the permit at the same time . The
Excise Inspector shall endorse the word "Cancelled" on the permit on receipt
and paste it to the original foil in the book of of the permits and , if the
permit is not received back, he shall similarly endorse the word
"cancelled"on the original foil copy in the book or permits with a note about
he non-receipt of the permit.

(B)The Farming System

381. Under the farming system the monopoly of

manufacture and vend of tariin a specified area is leased to a single
individual or [Link] number and location of tari shops is determined by
the Collector and thefarmer may either sell by retail himself at such shops or
he may sublet the right of manufacture and vend at such shops, in which
case he will obtain from the Collector the requisite number of shop licences
for the manufacture and vend of tari.

382. Licence forms - The licence granted to the farmer under section
24 shall be in Form C.L. 7 and the licence for manufacture and retail vend
granted either to the farmer or his sub-lessee shall be in Form C.L. 8 in
which the locality and period of currency shall be filled up by the Collector
and other details will subsequently be entered by the farmer holding licence
in Form C.L.7.

383. Person from who sub-lessee may procure tari - The farmer of
sub-lesseee may procure tari from (1) any person owning a tari producing
tree, (2) any other person licensed to manufacture or sell tari.

384. Lease not to fall into hands of a firm or person interested in

country spirit trade- The lease should not be allowed to fall into the hands
of a person or firm interested in the country spirit trade.
(C)The Shop to Shop System

385. Shop to shop system - Under this system each shop is

settled separatelythe licensee being allowed to make his own arrangements
for the manufacture of tari. Licences for the retial vend of tari shall be settled
by auction and granted in Form C.L. 9. The licence will authorise sale only
at the place therein specified.
 386. Source of Supply -(1) A licence holder shall draw tari from trees
in the district in which his shop is situated or from trees in an adjoining
district if specially permitted by the Collector of the later district.

(2) Subject to the provisions of clause (1) no restriction has been

placed on the source of supply owing to the possibility of the licensee not
being able to come to tems with the tree owners in his immediate vicinity. It
is , however, desirable that licensee should be able to obtain his supply of
tari from trees situated near his shop; this point should be considered in
determining the location of shops.

387. Country spirit vendors to be excluded - In making settlement

of tari shop care should be taken that they do not fall in the hands of country
spirit vendors , with whose shoips they will come into competition . In order
to ensure competition at the settilemen it may occasionally be found
necessary to hold the sale at the tahsils, but this course should only be
adopted where there are a large number of trees in the locality and bidders
are unwilling to come to headquarters. To prevent accumulation of large
amounts of irrecoverable arrears , settlement should not be made with
persons of low substance from who collections may be difficult to make.

388. Staff- The ordinary tahsil staff will no usually be able to cpe with
the extra work involved in collection from a large number of petty vendors.
With the approval of Government a special staff ( ordinarily consisting of a
supervisor and constables) proportionate to the requirements of the district
will be sanctioned. The supervisor should be literate. The staff should only
be retained in so far as , and for so long as, the necessity for its
entertainments continues. The staff shall not be permitted to have any part in
the actual collection of licence fees, and the close supervision of an Excise
Inspector will be necessary to guard against the evils incidental to the
empoyment of an establishment of this kind . It will not be usually necessary
to take security from persons thus appointed.

Tree - Tax System

389. Tari shops under the Tree-tax System -(1) Licensees of tari
shops under the tree-tax system are selected in any one of the following
manners:-
 (a) By inviting tenders in Form G-28 A in areas where the
Tender-cum -Tree-Tax system is in force. The settlement of tari shops
under this system is made in accordance with the U.P. Settlement of
Tari Shops ( Tender-cum-Tree-Tax or Auction-cum -Tree-Tax )
Rules, 1955, given in Part II of this Volume.

(b) By putting the shops to auction in areas where the Auction-

cum-Tree-Tax System is in force, and settling the same with the
highest bidders ( if otherwise not disqualified) in accordance with the
rules mentioned in sub-clause(a) Supra.

(c) By inviting application in Form G-28 in areas where neither

of the two systems mentioned in clauses (a) and (b) above, is in force.
The selection is made in accordance with rules governing the
settlement of shops under the Graduated surcharge system.

(2) Settlements are made for individual shops and licences are
granted for one year commencing from October1.

(3) A settlement report shall be submitted to the Excise Commissioner

on or before September 15, together with statements in Form G-11 or G11-A
, as the case ma be .

(4) Licence fees are levied in the from of a fixed surcharge per tree
realized at the time the tree-tax is deposited.

390. Issue of Tapper's permit - On receipt of the application the

Excise Inspector shall forthwith take steops for the marking of the trees. He
shall first enter necessary particulars from the receipted applications
received from the treasury in the
tree- marking register in For C.L.20 maintained for the purpose. At the close
of each account month the Excise Inspector shall prepare a statement in
duplicate containing total figures of Tar and Khajur trees and revenue
derived therefrom in that account month ( columns 4, 6 and 8 of register
C.L.20) and submit both copies to the Collector's office. The District Excise
Officer will cause these girues to be checked by the excise clerk against the
statements submitted by the Tahsildar. After checking, the District Excise
Officer will retain one copy of the statement submitted by the Excise
Inspector for record in his office and return the other copy to the Excise
Inspector after endorsing on it that if has been checked and found to agree
with the figures submited by the Tahsildar. The Excise Inspector shall then
forward this copy to the Assistant Excise Commissioner who will again
verify the figures at his inspection of Collector's office. The Excise clerk
shall also maintain a register in manuscript showing the number of Tar and
Khajur trees and the revenue derived there from in respect of each circle and
the receipted applications will also be sent by the Excise Inspector of each
circle to the Collector's office at the end of the month for cross-checkings
with the entries made in this register and the Siahas by the Excise clerk who
will then append a certificate in the register to the effect that he has checked
the receipted applications received from the Excise Inspector with the
original Siahas and found them correct.
The Excise Inspector shall prepare the tapper's permit in duplicate in
Form C.L. 16 and make over one part to the vendor, noting on both copies
the names of the subordinate duputed for the purpose of marking the trees.

No subsequent alterations in the number and descirptions of the trees,

or in the amount deposited or the name of the applicant shall be made in the
receipted applications or permit except under an order of the District Excise
Officer or of the Collector. This order will be pasted to the counterfoil of the
application or permit This excise Inspector may , however, alter the names
of the tappers, on the application of the vendors , or owners of trees, without
the sanction of the Collector or the District Excise Officer.

NOTE - In the case of alternative in the numbers and description of the trees or the name of
the applicant , the Excise Inspector is authorized to make such alterations within ten days receipt by him of
the receipted application.

391. The supervisor shall maintain a village inspection register in

Form C.L. 19 under the supervision and direction of the Inspector who shall
ceck and sign it once a fortnight.

The Excise Inspector shall also keep a copy of this register with him
to faciliate his checking of the trees marked on the spot when he and the
supervisor are touring in different directions.

392. Village register to be up-to-date- Sonn after the return of tari

constable from tree-marking to head-quarters the treasury receipt to receipts
in Form C.L.15 or C.L.15-A under which marking has been done will be
made over to the tari Supervisor, who will write " received on date -----------
-----------" , sing on each treasury receipt, and make entries form the receipt
or receipts in his village register, C.L.19 returning the same to th Excise
Inspector after making below his first endorsement a further endorsement
"Copied and forwarded on date --------------", and sign it. The Excise
Inspector will see that the supervisor does not unnecessarily hold up a
treasury receipt and that he does not take more than the requisite time to
copy it. The supervisor will mention every treasury receipt received from
and submited to the Excise Inspector in his appropriate daily diaries. This is
meant to keep the supervisor's village register up-to-date, as the procedure
next herein following cannot be followed ad its result cannot be verified
correct unless the village register is brought up-to-date as early as
practicable.

393. Checking of trees by supervisor- When checking trees the

supervisor will intial and date the number of a tree which he has checked in
his village register but he will not tick or inital or date any number which has
already once been initialled and dated. In his daily diaries he will mention
the serial numbers of trees checked by him on a date for the first time in a
tari year under head IV and the serial number checked on any other
occasion than the first under head V. He will also give the toal number of
trees checked, under heads IV and V.

NOTE - When checking trees for the first, time in a year the tari Supervisor shall inscribe his
inital and the date of checking on each tree with the paint prescribed by the Department from time to time.
Unless this is done the checking will not the considered as having been acutally carried out.

394. Fortnightly statement- On receipt of the fortnightly statements

hereinafter prescribed and filled in by the supervisor from column1 to
column7, the Excise Inspector will , before sending it to the Assistant Excise
Commissioner, Compare its figures with the supervisor's villae register, and
sign the serial numbers of trees in the illage register checked by the
supervisor during the fortnight for which the statement has been prepared.
He will at the same time give gigures from his own village register and
diaries in column8 and 9 and sign the certificate at the foot of the statement.

395. A fortnightly statement in Form C.L.17 shall be submitted by all

Tree-tax Excise Inspectors to the Assistant Commissioner.

396. Rules relating tree-tax system are given in Part II of the E.M.
Volume 1.
 397. Rules regarding settlement of tari shops under Tender-cum-tree-
tax and Auction-cum-tree-tax, system are contained in Part II of the E.M.
Volume.

398. Rules relating Neera or Sweet toddy are given in Part II of E.M.
Volume 1.