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·PUNJAB EXCISE MANUAL.
VOLUME III.
EXECUTIVE INSTRUCTIONS
[Published under the authority of the Financial Commissioners.)
Lahore
Prated by tb. Saperto tendent Corerament Saint De Punjabi
1934

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·CHAPTER 1. General Principles of Administration. 1.1 The Excise Department of the Punjab is concerned Excise with- Department. (1) intoxicating liquors, and (2) dangerous drugs. 1 2 The duties of the Department extend to the pre- Prevention vention, detection and prosecution of offences against the and Detec. Punjab Excise Act, the Opium Act, the Punjab Opium Smoking Act and the Dangerous Drugs Act. 13 As regards intoxicating liquors, it is the business of J.quors. the Excise Department to control and supervise their manufacture in licensed breweries and distilleries, to control and supervise their vend, and to control and regulate their import, export, transport and possession. 14 The powers of the local Government under the Opram. Opium Act lave now been restricted by amendments made in the Act on the passing of the Dangerous Drugs Act; but the Excise Department still undertakes the distribution of excise opium among the districts and States in the Punjab, and is responsible for the enforcement of the rules governing the traffic in all kinds of opium and regulating the cultivation of poppy. Some of these rules have been, or are to be, issued by the Government of India under the Dangerous Drugs Act, while others have been issued under the powers still appertaining to the local Government under the Opium Act. 1.5 Apart from certain aspects of the opium traffic, Dangerous the Dangerous Drugs Act also deals with manufactured drugs Dregs. in respect of which it is the duty of the Escise Department to supervise the manufacture and to regulate the import, export, transport, possession and sale. Under the same act the Excise Department is concerned to enforce the rules made by the Government of India in respect of the import and erport of charas and bhang from and to foreign countries or Indian States, and similarly under the Punjab Excise Act to enfoice rules passed by the local Government for the uport and import of charas and bhang between provinces in British India, Tlie Lyciso Department is also concerned with the control and supervision of the cultivation of the liciup plant in the Punjab.

·Revised List of Agents for the Sale of Punjab Government Publications ON TAL CONTINENT AND UNITED KINGDOM Publications obtainable either direct from the High Commissioner for Iudai, at India House, Aldwych, London, 11 C 2, or through any book seller. IN INDIA The MANAGER, " The Qaumi Daler" and Union Press, Amntsar. The MANAGER, The Mafid-1-"Am Press, Lahore. The MANAGING PROPRIETOR, The Commercial Book Company, Brandretu Road, Lahore Messrs RAMA KRISANA & Song, Anarkalı, Lahore. The HONY SECRCTANY, Punjab Religious Book Society, Lahore. L. RAM LAL SURI, Proprietor, "The Students' Own Agency," Anar kal, Lahore The PROPPICTOR, Punjab Law Book Mart, Mohan Lal Road, Labore. L DEWAN CHAND, Proprietor. The Mercantile Press. Nisbet Road Lahore RS JAURA, Esq, BA, B T, Tho Students' Popular Deput, kacher Road, Lahore Messrs. GOPAL SINGH SURI & Co, Law Booksellers and Binders, Lahore The MANAGER, University Book Agency, Kachen Road, Lahore The PROPRIETOR, City Book Co, Post Bor No 289, Madras The PROPRIETOR, The Book Coinpany, Ltd , College Square, Calcutta. The Manager, Standard Book Depot, The Mall, Lahore The PROPRIETOR, Aftab Punjab General Law Book Agency, near Old City Police Station, Lahore The MANAGING PARTNER, The Bombay Booh Deput, Girgaon, Bombay Messrs CHATTERJI & Co, Booksellers, 3, Bacharam Chatterji Lane, Post Office Hatkhola, Calcutta The MANAGER, The Oxford Book and Stationery Co, The Mall, Lahore Messrs. THACKER, SPINK & Co, Ltd , PO Box No 54, Calcutta Messrs D B TARAPOREWALA, Sons & Co, “Kitab Mabal," 190, Hornby Road, Tort, Bombay Plesgrs W NEWMAN & Co Ltd., 3, Old Court House Street Post Box No 76, Calcutta The MANAGER, The New Book Depôt, No 79, Tho Mall, Simla The MANAGER, The English Book Depôt, Taj Road, Agra Messrs R CAMBRAY & Co, 11-A, Holdar Lane, Bowbazar, P. O Cal cutta Messrs Dass BROTHERS, Booksellers and Publisher, Anarkalı, Labore M. FIROZ UD DIN & Sons, Government Printers and Booksellers, opponte Toog Stand, Lobarı Gate, Labore Messrs B PARIKH & Co, Booksellers and Publishers, Narsinbji Pole, Baroda Mr H. D Lali, Bir, B Com , Krishna Nagar, Labore. (For Law poblications only) ·tron CHAPTER 1 General Principles of Administration 11 The Excise Department of the Punjab is concerned Esci e 11th Departmont (1) intoxicating liquors, and (2) dangerous drugs 1 2 The duties of the Department oxtend to the pro Prevention vention, detection and prosecution of offences against the and Detec Punjab Excise Act, the Opium Act, the Punjab Opium Smoking Act and the Dangerous Drugs Act 13 As regards intoxicating liquors, it is the business of I quors the Excise Department to control and supervise their manufacture in licensed breteries and distilleries, to control and superviso their vend, and to control and regulate their im. port, esport, transport and possession 1 4 The powers of the local Government under the Opiuro Opium Act havo now been restricted by amendments mado in the Act on tlo prssing of the Dangerous Drugs Act, but the Excise Depırtment still undertakes the distribution of excise opum among the districts ind States in the Punjab, and is iesponsible for the enforcement of the rules govern. ing the traffic in all kinds of opium and regulating the cultivation of poppy. Some of these rules have been, or aro to be, issued by the Government of India under the Dangerous Drugs Act, while others have been issued under the powers still appertamıng to the local Government under the Opium Act 15 Apart from cortain aspects of the opium traffic, Dangerous thie Dangerous Drugs Act also deals with manufactured drugs Drugs in respect of which it is the duty of tho Excise Department to supervise the manufacturo and to regulate the import, Cuport, transport, possession and sale Under the same act the Exciso Department is concerned to enforco the rules made by the Government of India in respect of the import and or pot of claris and bhang from and to foreign countries or Indım States, and similarly under the Punjab Licise Ict to cnforce rules passed by the local Government for the import and uport of claras and blang between provinces in British Indın The Licise Department is also concerned with the control and supervision of the cultivation of the hemp plant in the Punjab ·Vol. III. 2 16-17 PUNJAB EXCISE VIINU IL Qonoral palloy 16 (1) The general excise policy of the Panjab Gov ornment in relation to liquors is that of the Government of India as enuncinted in their letter No 1766 1783-S1, dated 18th March 1914 The Government live no desire to inter fere with the habits of those who le alcohal in moderation, this is regarded by tliem is outside the duts of Government, and it is necessary in their opinion to make due provision for the needs of such persons Then settled policy, however, is to minimiso temptation to those who do not drink nod to discourage exces among those who do unl to the furtherince of this policy all considerifions of revenue must be absolutely subordinated (2) Though the Government of Indn lnue als aj» re garded the opiun trile is one wluch neelel curful control and regulation they have in re a lu Jair: 1) la mora definite policy of Lestuction This forward policy dites from the decision of the Clunese Government to suppress opium smoking and from the finding of the International Opium Commission which mit at Shinghu in 1900 In considering the recommendations of tlie Opium Com mission the Government of Indır !ccoptel cordially the principles on which they were based The39 principlos are two-the necessity for the gradual suppression of opium smoking and the advisability of other prohibiting or ragu lating carefully the use of opium for any other purposo (Gov ernment of India resolution, Finance Department No 533 dated 19th August 1912) (3) As regards other dangerous drug, the Government of India as a member of the League of Nations has bound itself to observe the undertakings made by the members of the League to exercise strict control on the truílic in drugs with a view to ensuring that dangerous drugs are manu. frctured only to the extent they are required for medicinal purposes and that such diugs are used only for such purpose 17 The general measures by which effect should be given to this policy have also been indicatel by the Govern ment of India in their letter No 1766 1783 81 dated 18th March 1914 as follows In tlieir general construction these principles are accepted by the Punjab Government as up phicable to all brınches of excise administration (1) Every effort alould be mode to suppress illicit methods of all kinds Subs diary Incisu e3 ·Vol. III 3 1.8 GENERAL PRINCIPLES OF ADVIVISTRITION (2) in order to effect this the excise staff should be utilised in dnections calculated to maintain the closest possible control over the liquor and drugs triffi and their work should be facilita ed by thadoption wlərə feasible, of the contı ict distillery in lieu of the outstill, system (1) so far as possible without un luly encouraging illicit mathok consumption should be discouraged ! K) by the levy of as higa 1 rate of duty as pos. sible account being taken of the special conditions obtaining in the locality and neighbourhood (b) by reducing as fu ys po sıble and with duo fregud to legitimite requiremants, the number of retul shop for the sale of liquor in l drugs and (e) by regulating anl close y suparvising, the hours of sale the selortion of s tes and tho general prictices adopted in mnufacturo and vend (4) Alvissry com n ttoos should be appointed, whers possible 2011 effect should be given to their norommendations in so far as thoy aro consistent with the general principles now land down 18 (1) The other ganerul principle relates to tixa Taxation tion Excise revenue should be derived mainly by direct tution on the orcisable artice and oils to 3 sub idırry extent fiom indirect tilation It i not po, ible to derisa the total excise revenue from direct tination without abandon ing control of vend agencies--nhich would be highly un. de irablo (Indinn Cucise Coin nittee > Ropört section 163) (2) It is important lowerer that as large proportion 74 possible of the oicise rotenue lould be denied in the ciso of liquor from still lend duts in the cy of hemp drugs from import export or transport dutt and in the ci o of opium from the treneurt i ue price, or the trinsport duts, According as tho opium is evera opium or Punjab-grow opum (Indnn l'ico Comm tte's Raport ction 183) ·Vol. III. 1.6 PUNJAB CYOISE MANUAL. (3) Tho necessary corollary to this policy is that license fees should be comparatively low. A marked rise in the bums bid for liquor licenses, for example, is a reasonable ground for raising the still-head duty (Indian Excise Committeo's Report, section 188).

·CHAPTER 2. EXCISE ESTABLISHMENT AND THEIR DUTIES AND POWERS (a) Controlling Authorities 2 1 The general superintendence and direction of all Financial matters relating to excise is vested in the Financial Commis- & oner Com sioner as statutory authority subject to the control of the musgoner and Local Government and unless the Local Government shall by notification other wise direct (Ict I of 1914 section 8) The Local Government has given direction by notification under this section in the Punjab Licise Power- und Appeal Order (Excise Vanual Volume II paragraph 3 1) whereby the opening of new shops for the sale of liquor or drugs and the number of such shops which may be licensed in any local arer are required to be referred for its orders The Tinan. cial Commissioner is the final revisional and appellato auto rity under the Act ind muntains in his own lands some of the more important items in the excise administration Не alone can grant licenses for the working of distilleries and breweries an l certuin liquor license, as well as certain permits and pisses under the Dingerous Drugs Act 1930 The Commi sioner is invested by section 8 (1) of the Ict with con trol over all excise officer in lus division subject to the genoz ul superintendence in control of the Iinancial Com missioner Cert un of the Collectors actions require his sanction or confirmation and ceitun license, pre grinted by lum under the rules The Collector of encli district is the executive and administrative authorits in his district with control over all other excise office subject to the contro of the Commissioner ind of superior authority, and is in. vested with statutory poners under various sections of thie Act The subject of appeals and 141 son, and the res pectivo po ition in Tulation to them of the Iinancial Com missioner Cominissioner and Collector are dealt with in the Punjab Licise Powers in 1 Appeal Orders (cf also Punjab Lycise Act 1911 sections 11 and 15) 2 2 Although it i contemplated by the Ict that Drina license permits and ?> es Inll be issued by the Col 05 ser lector it is not po iblo in practice for the Collector to do all tlio work hun elf Ihi Collector accordingly appoints an as ist int or outra Itint commi sioner to be in s neral chargo of o\ciso in tlie di trict The appointment mut bo mado by name and bi written onder Thus oficial 13 ·Vol. III. 2 23-27 PUNJAB EXCISE JANUAL, Duties of the excite mat. teng. Tabeldare. called the district excise officers It is usual to give the work to the revenue assistant, and in any case it is best to give it to an officer who tours in the district and can look after the work of the excise staff in outlying villages, besides supervising the excise office at headquarters. 2:3 Tlc district excise officer may, under the Col- General Cisrict sta& in lector's orders, be assisted by the other assistant commissioners and extra assistant commissioners of the district. The district excise officer can hardly visit all parts of the district in one touring reason, and much of the inspection work must be done by the other membersof the district staff. Cantonmente, 2:4 Under section 28 of the Funjab Excise Act Goremment is not competent to grant licenses for manufacture or sale of liquor, or leases of the retail rend of liquor in cantonments except with the consent of the Coinmanding Officer, In all excise rattes jelating to a cantonment area the closest co-operation between district staff and the military authorities must be observed. 25. The primary duty of tahsildars in connection Tith excise is to collect excise revenue, particularly license fees for liquor, opium and drugs. Tahsildars are also bound to report to the district excise officer aus point of interest or importance to the exciso administration that may come to their notice. Exciso clerk 2-6 There is an excise clerk in every district. It is his duty to maintain the prescribed registers and prepare the prescribed forms, under the supervision of the inspector, and generally to perform such clerical work as may be requred of him in connection with excise under the superiutendent of the office. He should not be given work not connected with excise except under the orders of the Collector. Excise clerks are part of the establislıment of the deputy commissioner's office, and are appointed, promoted, granted leave, dismissed, etc., under the same rules as the rest of the deputy commissioner's clerical staff. (6) Expert staff. 2:7 Attached to the Financial Commissioner's office. is an Excise Assistant, generally recruited from the Provincial Civi Service cadre, 5th special pay of Rs. 150 per Espise Afg. tane ·Vol. III. 2:8 ETCI E EST BIVC\T I\D THPIR DUTIES AND POWERS men un in any He pleafurms the duties previously assigned to the «lı-tulleit eipeil wloch are as follows (1) He lould inspect all dıştılleries and breweries m the Punjab at least twice a year. The result of eaclı mspection should be communiated to the Financial Commissioner 2) Atlus maiection he should see that the orders of Goverment or of the Financial Commisconei are complied math by the excise staff, that the conditions of their licenses are fulfilled by the management of the distillery or brewely under mspection and generally that the interests of Government are not wat prejudiced 13) He should aduse the Financial Commissioner on any matter comeeted with Excise administration on which his opinion is asked foi, whether technical or other wise He should bring to the notice of the Irnancial Commissioner or Collector any matter aftecting the interests of Government wuch may come to his notice. (1) He is undei the orders of the Financial Commissonel only He should, however, comply with tlie lessonable requests of Commissioners and Collectors for advice or assistance, and should not iefuse to give such advice or assistance without referring to the Financial Commis- $ioner (6) His relation to distutt officers is that of an advismg officer on distillery and browery matters. His relation to subordinate officers of the Lucise Department is that of an inspecting officer of superioi iank (6) During the course of lus mspections of distillenes and breweries he is expected to standardise, at least once a year, the hy drometers, saccharometers and thermometers used by the dise tillery and bienery inspectors and sub-inspectors. He has been invested with all the powers of an excise officer of tlie first class 28 The Excise Assistant should also uspect the excie Esase Auste administration of distriets regularly and should arrange to toot ·Vol. III. 4 29-210 PUNJAB EXCISE MANUAL tendents inspect at least once every tho years even those districts which are least important from the exciso point of view He should pay particular attention to the registers maintained by liquor licensees paying fixed fees, and to the arrangements for the supervision of the cultivation of poppy and of the manufacture and distribution of opium (other than excise opium) and of poppy heads EXC SP 29 Two excise superintendents have been appointed Superin experimentally in the first instance for the supervision of the work of the excise staff throughout the province The excise superintendent at Lahore is in charge of the Lahore, Rawalpindi and Multan divisions, while the exciso superintendent at Ludhiana is in charge of the Jullundur and Ambala divisions Their duties are to inspect distilleries and breweries and to control the distillery and brewery inspection staffs under the orders of the Colleator and stan dardise once a year the hydrometers ind other tusting in struments used by the district excise staffs Inspection of the orcise administration of districts is also effected through them In the course of these inspections they are required to examine and note on all the registers maintained in the district exciso office, to inspect duly registers of sales kept up by licensed vendors and to examine all departments of excise and opium work The result of these inspections 2$ reported to the Collector of the district concerned with copies to the Commissioner and the Financial Commissioner The excise superintendents are particularly instructed to abstain carefully from issung any orders to members of the district excise staff Any orders passed on their inspection notes must be those of the Collector or Commissioner Concerred or of the Financial Commissioner Finang, odaise superintendents are expected generally to supervise the work of the excise inspectors and sub inspectors in the districts committed to their charge and by advice and encouragement to ensure that these officials make the best use of their time and opportunities, more particularly in suppressing illicit distillation and the smuggling of dangerous drugs and (c) Excise Bureau The Bureau s personnel and 2 10 The excise bureau is an integral part of the Financial Commissioners office It consists of one deputy superintendent of police, one police sub inspector and one ercise sub inspector It exists for the prevention and DACTIONS ·Vol. III. 5 2:11 EYCISE EST IBLISUVENT AVD THEIR DUTIES AND POWERS detection of offences agamst excise, opium and dangerous drugs laws All excise opium and dangerons drugs cases of importance are reported to the buiean to enable the l'inancial Commissioner to watch tlie activities of the preventive and detective staff, and, where necessary, to lodge an appeal on belialf of Government against an acquittal or an inidequate sentence The officer in charge of the excise bureau collates this information, which is especially important when it relates to dangerous drugs, and arranges foi enquiries to be made when such are required beyond the limits of a single district, division or province 2 11 The bureau corresponds direct with the bureaux Escue of other provinces, and forms a forwarding and distributing Supplement. agency between local officers in the Punjab and neighbouring adminstratious The officer in charge of the bureau edits the Excise Supplement to the Police Garette. It is the duty of every Collector to see that all cases of importance under the excise, opium and dangerous drugs I ws and all important information regarding excise raids, illicit distillation, the movements of smugglers, etc , are reported at once, in form M 32, to the Financial Commissioner, a copy being sent to the Commissioner to enable him to comment on important cases SO COTel When the supplement shows that information is wanting on specific points, it is the duty of all concerned to supply it, or much of it, as may be within their knowledge, direct to the Bureau without raiting for specific instiuctions The supplement is sent to the Collector of every distuct in a closed addressed to him by nine It shoull at once be passed on to the district excise officer and then to the excise inspector, who will file it confidentially m the escue office The supplements should be filed in proper order in bundles for each calendar jear, bundles more than five years old being burnt The supplements should be treated as strictly confidential Detacliable portions of the supplement should be detached and placed on separate files One cops Is supplied to the Commissioner of each division for perınınent record The copies supplied direct to inspectors and sub inspectors should be retuned by tliem and filed in bundles for each calendar Any such bundle vluch is more than one year old should be destroyed year ·Vol. III. 6 2:12–215 PUNJAB EXCISE ANUAL Service Rulee poet of snb Aspector a list (d) Excise Subordmate Service Excise Sab 2 12 Questions relating to the strength, recrutordinato ing, seniority, pay and penalties in respect of tlie Excise Subordinate Service are now regulated by the Punjab Excise Subordinate Service Rules, which were notified in Punjab Government notification yo 5279-L &S, dated the 1st October, 1932 The notification is re produced as an appendix to this chapter Appoint 2 13 Appointment to the post of sub inspector, ments to the II grade, which is the normal entrance to the service, is made by Commissioners On the occurrence of a vacancy the II grade Financial Commissioner directs which Commissioner is to fill it He also reserves power to fill such vacancies Lunself, but this power is only intended for evelcise m very exceptional circumstances, eg, in the case of persons whose clams are such that they would not normally come to the notice of Commisioners. The maintenance of a register of candidates is not obliga tory under the Classification Rules When such is kept up it is purely as a matter of convenience, and an entry in it gres no claim to an appointment either by seniontz or otherwise As a matter of convenience and that officers may be able to profit by tlie experience of their predecessors lists of candidates for the post of excise sub inspector, II grade, should be maintained by Commissioners The Commissioner should keep up this list with only a sufficient number of candidates to meet anticipated requirements for two or three years, and should constantly retise it in personal consultation with deputy comus- Of tỉie candidates in the Ambala division one. sixth should come from the Delli province as the Delhi excise staffs worded by the Punjab 2 14 Persons entering the excise department must clearly understand that they not to elpect transier to other departments Besides the prospects offered by the scale of pay shown in the Excise Subordinate Service Rules, officials in the department are at present eligible for appointment as excise superintendents 2 15 The sub inspectors, II grade, form the leave resere and are available to act in lewe vacancies When not so employed they are utilised to strengthen the staffs of the districts where excise assistance may be required, and to set free members of the establishment to undergo distillery or brewery training as well as to undergo such training themselves sioners Conditions of service, are Layo reeert.

·Vol. III. 7 2.162.17 EXCISE ESTABLISHMIF\T \\D TIIFIR DUTIES AND POWERS exciso sab XC230 2 16 (1) Excise sub inspector candidates, who are Training of not serving as clerks in deputy commissioners' offices, should inspector attend the court of an experienced magistrate for a period candidates of at least three weeks and at the end of that time should be gub inspec orally examined by the deputy commissioner, or a senior tors, II grade, magistrate, to see whether the candidate has acquned a Inowledge of pocelme Tht Tesult of thus elamination should be reported to the Commissionei for making an entry on the personal file of the candidate. (2) Lycost sub-inspector i undidates, who are employed as desks in deputy commissioners' offices, should be powted for a period of at least three months as readers or allmads to funt las magistrates Ordinauly they will not be mor or ey (riencer enough to be appointed ieaders, but the performance for the months of the duties of an ahlmad Jould give them a sufficient knon ledge of lau and legal procedure They should undeigo an oral examination in the same manner as laid down for other candidates above After a candidate has received training in a first class magistrate » court lie should, if possible, be appointed to the duties of excise cleih in order that he may acquaint lumselt with the world wuch he subsequently may have to do on hus appointment to the excise department. (3) Excise sub-inspectors, II grade, when first appomted should be posted at the lieadquarters of a district under the direct supervision of the cise inspectoi, who should be responsible for then training, not only in the technicalities of the prosecution of court cases, but also in Oxcise work generally 2 17 Under jule 8 of the Classification Rules no one is Oficiatuor appointed substantively to any post unless lie has officiated appoint. continuously foi 2 years in the case of members recruited by duect appointment and one year in other cases, that is, in the majority of cases two years' probation 15 iequired for the post of sub inspector, II grade, and one for the post of sub inspector, I grade and inspector. It follows that when a vacancy is asigned to a Commissioner to be filled, he should only fill it up as officiating until the period of probation has elap-el When a vacancy in the post of sub inspector, I grade, or inspector occurs, if the officer selected has officiated for one year, lie may be appointed substantively at once or may be appomted to oficiate for a year; if he las not, le wall be appomtel as officiating until the period of probation has clapeal. It is not intended that an officer should be piseed ments ·Vol. III. 8 2-18--2:20 PUNJAB ETCISE MANUAL Promotion over or should suffer in seniorty merely because of his amount of previous officiating service, and as under the Classification Rules seniority counts from the date of substantive appointment, care will be taken that seniority is not affected by the amount of officiating service performed previous to the occurrence of the vacancy This means in practice that substantivo promotions in several vacancies of the same date will not take place tıll all the officers promoted in those vacancies have done their penod of probation 2 18 Under rule 7, clause (4) of the Excise Subordinate Service Rules' appointment to any post shall be inade strictly by selection and no such appointment shall be regarded as a refusal of promotion to any person This applies with special force to appointment to the post of inspector for which special qualifications are necessary not only of detective and executive ability, but of command, and to which no one should be appointed who has not a positive reputation for honesty Appointment to the selection grade of sub inspectors should not be regarded as a gurrantee of further promotion to inspector An officer may by honest and faithful work deserve the selection grade who has not the qualities requisite for the office of inspector Commissioners must report all permanent vacancies or officiating vacancies exceeding four months occurring among inspectors in their divisions 2 19 Increments under the time scale of pay will ordı. nanly be drawn by inspectors and sub inspectors as they fall due unless withheld as a punishment for specific misconduct after due enquiry The time scale of inspectors and sub inspectors shows an efficiency bar at Rs 232 8 0 in the case of Inspectors and at Rs 120 in the case of sub inspectors Collectors will take up the case of each inspector or sub inspector serving under them three months before that officer arrives at the efficiency bar, and will forward to the Commissioner all papers such as character rolls, together with an expression of their own opinions The orders of the Commissioner will be communicated to the Financial Commissioner and to the Accountant General &pecial ins 2 20 The following instructions are issued in order to tructions ez assist Collectors and Commissioners in deciding whether or garding 10 not to recommend or impose the penalty of withholding in and efic ency increment or of refusing to permit an official to pass the efficiency bar (1) As indicated in paragraph 2 19 above ordinary increments can only be withheld as a penalty. Increments and efficiency bar credents ·Vol. III 9 221–2 22 E CISL ESTABLISHMENT AND THEIR DUTIES AND POWERS course They are normally admitted as a matter of But where there has been a loss of Government money is a result of negligence or ignorance the withholding or delaying of an increment is 1 proper course to tal e Where the worl of an officer, as shown in his annual confidential reports is definitely unsatisfactory, it is only fair to the officer tliat he should be warned that lie is in danger of having his in crement stopped 121 The crossing of an efficiency bar is on a different footing In the case of the annual increment the onus is on the authority to show cause why it should be withheld in the case of the bar the onus is on the official tacitly or otherwise, to show cause why he should cross at Crossing of a bar means promotion 212, the fitness of ? person to proceed from a lower to a higher time scale of pay Before recommending that an excise official be allowed to cross the bar a Collectoi should satisfy himself whether the official is really worth the pay he is getting and whether he is fit for advancement 2 21 Lach Commissioner should by the 7th of April Periodica! in each year obtain from deputy commissioners and submit reports by the 15th of April with his own remails a confidential report in form M 41 upon the work and fitness foi promotion of each sub inspector or inspector serving in his division Such reports should deal specially with the sub inspectors 01 inspectoi e detective ability, his knowledge of the rules capacity for touring and riding and for conducting prosecutions belore the courts 2 22 The purity of the service is a matter that requires Corrupt the most anyons and constant attention of all officers pract es Very large financial interests are often involved in wluch vert wealthy persons are concerned oportunities for corruption are therefoie greater than in most services while corruption is less easy to detect On the other hand these very facts mal e it easy foi persons offended by the action of an excise officer to j ut forwud unfounded claige of corruption Gencial icj utation is even less helpful than in otlier services because an cuci e oflicer if lie is corrupt does not take mones from the general public but from the limited clns of esci e ·Vol. III. 10 2:23–2:27 PUNJAB EXCISE MANUAL. licensees. Nevertheless, a Collector who keeps important decisions in his own hands as he should, ought to be able to identify the officers whose advice is biassed. The form of corruption most difficult to detect is that of blackmail levied upon licensees for not reporting breaches of their licenses, because it is a small part of the overhead charges of a big firm and is willingly offered as an insurance. Ceaseless vigilance on the part of the Collector and excise officer makes this practice at least dangerous, and may prevent it. When a Collector comes to hear of a general suspicion of an excise officer's character which cannot be substantiated in any definite act he should warn him of tlie existence of the suspicion and record the fact of the warning in his next confidential leport. If the suspicion recurs lie should consider means of obtaining definite evidence. 2.23 A seniority list of the provincial excise establishment is kept up in the office of the Financial Commissioner. This list is revised annually on the 1st of April. 2.24 As laid down in rule 9 of the Excise Subordinate Service Rules seniority is determined by the date of substantive appointment; but the pay of the time-scale is drawn from the date of the actual assumption of the charge of the appointment of inspector or sub-inspector, as the case Seniority List. Senority within grades. may be. Concurrent 2-25 An excise sub-inspector, who holds concurrent charge. charge of the duties of an excise inspector, will normally receive pay as officiating excise inspector. In such cases it is sufficient for the Commissioner or the Financial Commissioner, when the period exceeds four months, to appoint him officiating inspector and to leave the post of sub-inspector vacant. Travelling 2.26 Excíse inspectors and sub-inspectors in charge of allowance for districts do not now receive any fixed monthly horse or contors and suba veyance allowance. They are paid travelling allowance at inspectors the ordinary rates to which they are entitled. This slould incharge of ensure that they do a sufficient amount of touring in their districts. Collectors, however, should be careful to sciutinise their travelling allowance bills, and to see that such touring is not made a source of profit, and that inspectors do not merely keep to the railway lines and leave other parts of their districts entirely to the supervision of sub-inspectors. Travelling 2.27 Certain amendments in appendix B to the Travelfor excuse sub- ling Allowance Rules, volume III, of the Punjab Financial Depectors Hand-book No. 2, were carried out under Punjab Government districts. allowance ·Vol. III. 11 2.27 FYCISE ESTABLISHME\T \D THEIR DUTIES AND POWERS. Notification No 3184-L. and S, dated the 10th October 1933. Commissioners of divisions are to deternine in respect of sub-inspectors under thein rhether the duties of a particular sub inspector are (1) stationary, or (2) require constant travelling In the first case no permanent travelling allowance is to be allowed, and the sub mspector wall iective ordinary travelling allowance for any jouney he may have to male. In the second case, the Commissioner of a division should determine (a) whether the travelling is limited to a small compact area, in which case the sub-inspector should be required to inaintam a horse in order to enable him to patrol constantly in the arer within his jurisdiction to prevent and detect illict distillation, or (b) whether the area is extensive and cannot be covered on horse-back in which case the condition of maintaining a horse may not be prescribed. In case (1) will fall such sub-mspectors as are in charge of districts touns tincture factories, or charas warellouses. They are not allowed any permanent travellmg allowance, and draw travelling allowance as ordinary Government servants The only exception is in the case of the sub-inspector in charge of the charas warehouse at Sultanpur wlio is allowed to draw permanent travelling allowance at Rs. 22-8 0 if he maintains a hoise throughout the year Sub inspectors falling inder (2) will receive permanent travelling allowance They will not draw any other travelling allowance except when summoned to the headquarters of the district under the ordeis of the Collector or the excise officer, or by judicial courts to gue endence There is an exception in the case of the excise sub-mspectoi, Dera Ghazi Khan district, and excise sub-inspector, Pathankot, who may in addition to permanent travelling allowance draw the actual amount spent by them by way of conveyance hure subject to the maximum of the mileage late for any journey from- (1) Dera Ghazı Khan to Rajanpur and vice versa, (2) Pathinkot to Dalhousie and vice tersa ;- provided the Collector concerned certifies it to have been undertaken in the public interest, Further, under Punjab Government notification Yo. 3932-L. and S., dated 21st November 1933, amendms par- Trilj) ·Vol. III, 12 2 28-2:30 PUNJAB EXCISE MANUAL. Allorances ing of maintaining a horse is attached, to dras, in addition to per manent travelling allowance, mileage by road or actual er penses, whichever is less, in respect of journeys performed urgently within their sphere of duty in circumstances there it is not possible for them to use their horses. The normal rate of permanent travelling allowance is Rs 22-8 0 per mensem This is reduced to Rs. 15 at Kalla and raised to Rs 30 at Kulu and Seraj in Kangra district Bicycle 2 28 Under Punjab Government notification No 5190- Ilorance E and S., dated 10th October 1933, as amended by Punjab Government Notification No 573 E and S, dated 29th January 1934, the excise sub inspectors at Lahore City and Civil Lines and at Amritsar City are permitted to draw bicycle allowance at Rs 3 per mensem in lieu of permanent travelling allowance. 2 29 Sub inspectors who are drawing permanent travelduring dusling allowance, to which the condition of maintaining a horse is tillery train attached and are deputed to attend classes for training in technical excise work, will draw halting allowance, in addition to their fixed monthly travelling allowance under paragraph 2 27, for the period of their stay at the station at which the training class is held, provided that it is certified by the Collector that they have continued to maintain a horse through. out the period of their training. Compensa 2.30 The following compensatory allowance for the non gazetted excise establishment stationed at Simia throughout the jen his been fixed (1) Inferior establishment --An allowance of 331 per cent of pay plus Re 1 per mensem for rent, of free quarters are not provided, (2) Superior establishment —An allowance of 30 per cent of pay subject to a minimum of Rs 25 and a maximum of Rs 75 per mensem These allowances are admissible throughout the year and supersede all local and winter allowances previously in force except grain compensation allopance These allowances uintments In making of should be sanc. high cost of living in Sımlı (Punjab Government Memo No 31796 Finl, da'ed the 17th December, 1921) tory allow ance for Sule ] 11 נית ·Vol. II. 18 2-31--2.33 EXCISE ESTABLISHVET AVD THEIR DUTIES AND POWERS. 2 31 The following compensatory allowances under compensa. Fundamental Rule 44 have been sanctioned for the permanent ance for dere non-gazetted establishment serving permanently at the ing in other stations mentioned in column 1 of the statement belon at placon the rates detailed in columns 2 and 3 1 3 Station Inferior establishment Superior establishment & of Rs 10 per Murree hasaul and Twenty five per cent of pay, Twenty per cent of pay subject Dalbousie plus Re 1 per mensem it to maximum of Rs 50 and free quarters are not pro minumum vided mersem. Dharamsala and Kulu | Twelve and a half per cent of Twelve and a half per cent of Sub Division pay, plus Re I per mensem f pay eubject to a maximum of free quarters are not pro Rs 25 and & minimum of vided Rs 10 per mensem attached to Distillery These allowances are admissible throughout the year and supersede all local and vinter allowances previously drawn except grain compensation allowance They are not admissible for temporary appointinents. In making such appointments a consolidated rate of pay should be sanctioned sufficient to compensate for the lugh cost of living in these places. (Punjab Government letter No 1776-F. G, dated the 16th January 1923) 2 32 Inspectors and sub-inspectors leweries and distilleries get special allowances of Rs 30 allowance. and Rs. 20, respectively, per mensem in vier of the trying character of their work (Punjab Government letter No 1053- C. and I , dated 11th November 1914). Sınılarly in Punjab Government letter No 1723-L and S, dated the 23rd Jarclı 1933, an allowance of Rs 20 per nensem was sanctioned for the excise sub inspector attiched to the B. I. Drugs Compiny's factory at luglialpura. 2 33 Lucie superintendents and exche mspectors Allendadoo in the Punjab are ci-officio entitled to attend Dishonal at darkers Darbar They should be gisen tlie courtesy of a Lliur when attending court, or when callmg upon an officer of Gorem. T 1 .

·Vol. III. 14 234-2.35 PUNJAB EXCISE VANUAL Service pena on cates Postings and transfers 2 34 Service pension cases of the excise establishment are sent by Commissioners direct to the Accountant General but, when a certificate under article 907 (b) of the Civil Service Regulations is required this certificate must be signed by the Financial Commissioner 2 35 Transfery of inspectors and sub inspectors are governed by rule 10 of the Licise Subordinate Service Rules The following subsidiary instructions are issued (1) All transfers of inspectors or sub inspectors sliould be reported to the Financial Commissionei as soon is made in forin M 10 (2) Excise inspectors and sub inspectors should not be posted to the district in wluch tiieit home are situated (3) It is desirable that every inspector should remai three years and as a rule not longer in one district Excise sub inspectors cannot always conveniently remun in one place as long 75 three years but tlies should in no 2180 remun longei (4) Commissioners should endeavour to arrange that every inspector and sub inspector is fully trained in both brewery and distillery worl Distillery training may be accomplished in three months and brewery training in one month In the case of those officials who are posted to a dis tillery or brewery either at Rawalpindi or at Solon both distillery and brewery truning need not occupy more than three months (5) The Commissioner Lahore division should for ward to the Emancial Commissioners office, in the month of March each year the names of the officials who are to be trained in brewery work so that arrangements muy be made for their posting to a brewery A similar reference should be made to the Financial Cominissioners office in the month of Varch each year by the Commissioners Jullundur und Multan as regards the sub inspectors who are to be trained in distillery and brewery worl Sub inspectors sering in Mſultan division will ordinarily be Sent for training to the Rawalpindi distillery Arrangements should also be made to send sub inspectors serving in Jullundur division to the ·Vol. III. 15 236241 EXCISE ESTABLISHMENT AND THEIR DUTIES AND POWERS other October and ed Amritsar distillery for distillery training and to Solon or Rwalpindi for bietery training (6) Excise inspectors and sub m-pectos posted to breweries or distilleries, otherwise than for traming will not, as a rule, iemam in the same brewery or distillery for lows than one year or more than two years 2 36 All other changes afte ting inspectors and sub- Report of inspectors should be reported to the Financial Commissioner leato and as soon as made in form M-10 charged 2 37 As a general rule, leave on average pay under Leave--Not the Fundamental Rules will not be granted in the set en ordinarily to be granted months October to April inclusive, except for special ieasons, between which should be stated on the form of application April 2 38 Commissioners may grant leave up to four months Leave--By to inspectors, and leave of any description allowed by the whoma grande Fundamental Rules to sub inspectors Applications from inspectors for lewe exceeding four months require the sanction of the Financial Commissioner 2 39 Applications from inspectors for leave wuch Application require the sanction of the l'inancial Commissioner should to be sent of ordinarily be forwarded so as to reach the Financial Com- in advance missioner's office not later than one month before the date from which the leave applied for is required. 2 40 When submitting applications for leave from Deputy Com inspectors and sub-inspectors, Deputy Commissioners must musioner to in each case personally satisfy themselves by a reference not uw only to the officials' service book, but also to the rules in the that leato 19 Fundamental Rules, that the applicant is entitled to the leare asked for, and must record in their own hand on the leave application that they have done so Commissioners should see that these instructions are followed. 2 41 The grant of casual leave is governed by the rules antallento contained in Chapter 6 of the Fundamental Rules, volume II, Subsidiary Rules. Learn to peons may be granted by Col. lector A register in a sutable form should be maintained for the record of all casual leave taken, so that, whenever adı application is made, it may readily be senfied hon much leave lias already been takev by the applicant. band due ·Vol III. 16 2:42–2:44 PUNJAB EXCISE SANUAL Interviewing Fio&ndial tarles 2 42 No excise inspector or sub inspector should take Commisaoner casu?l leave to visit Lahore or Simin for the purpose of making or hus Sccre a representation to the Financial Commissioner (personally or through his secretaries) without the sanction of the Commissioner This prohibition does not apply to an officer who is on any other hind of lerre or who does not intend to make any such representation (Financial Commissioner's circular letter No 19, dated oth September 1914) Inquiry into 2 43 Before an inspector or sub inspector is called upon misconduct to ansuer a chuge of olience or misconduct, otherwise than under the orders of a criminal court having jurisdiction to sub-insector not to be in entertain the charge, the Collector must obtain the canction stituted with of the Commissioner to institute the inquiry out anction of an lag peolor or of Commie Eloner Bxcise peons 2 44 Fucise peons are appointed by the deputy con missioner in the same way as other peons according to establishment Their pay ras raised from 1st April 1922 to Rs 17 per mensen, rising after 3 years' service to Rs 18, after 10 years' service to Rs 19 and after 17 yeurs' service to Rs 20 per mensem, being the pay of a police consta ble. The pay of jamadars was at the same time raised to Rs 25 per mensem, the pay of a fourth grade head constable Excise peons are not normally entitled to daily travelling allowance But in the Punjab Government notification To 5187 E&S dated the 10th October 1933, in excise peon accompanying an excise inspector or sub inspector, Dera Ghazi Khan, elcise inspector, Gurdaspur or sub pector, Pathankot, may draw the actual amount spant by him by way of convey ince hire, subject to the marmum of the inileage rate for any journey from (1) Dera Ghazi Khan to Rajanpur and rice versa, (2) Gurdaspur to Dalhousie and vice versa, (3) Pathankot to Dalhousie and vice versa, wluch the deputy commissioner concerned may certify to have been undertaken in the public interest In Punjab Government notification No 1017 L&S, dated 14th February 1931, an excise peon accompanying an Excise Inspector or Sub Inspector in camp in the Kangra district, or an Excise Inspector or Sub Inspector of Rawal. pindi on journeys to lurree und Kohala may draw the actual ·Vol. II. 17 2:45-2.46 EXOISE ESTABLISHMENT AND THEIR DUTIES AND POWERS amount spent by him by way of conveyance hire, subject to the maximum of the mileage rate for any journey which the Deputy Commissioner concerned may certify to have been undertaken in the public interest. It has been held that Excise peons are entitled to travelling allowance for journeys on transfer which should be at the rate shown in rule 2 15 of the Fundamental Rules, volume III, as admissible for grade XII officers (who are eligible for travelling allowance) for journeys on tour Grain compensation allowance and the local allowances granted to police constables serving in Lahore, Amritsar, Simla, Mianwalt (Trans Indus), Rawalpindi and Murree will be admissible to excise peons in addition to their pay (Punjab Government letter No 27347 LG, dated the 7th Noi ember 1922) When inspectors or sub inspectors are transferred on reduction or increase of district establishment, their peons should accompany them (e) Duties of the Excise staff 2 45 The classes of excise officers notified by the Power Local Government under the Excise Act and their powers under the Excise Act, Opium Act and Dangerous Drugs Act are shown in the Punjab Excise Powers and Appeal Orders Those orders also show to what extent a Collector is permitted to delegate his powers to subordinate excise officers In order to assist excise inspectors and sub inspectors serving in large towns, where such officers are not necessairly well known to all the residents they have been supplied with identification cards The touns, in which such cards have been issued up to date are Simla, Multan, Ludhiana Amritsar, Rawalpindi, Ambala, Jullundur and Lahore I'or the proper evercise of the powers conferred upon them under the Acts all excise inspectors and subinspectors require a high degree of energy, intelligence and detective ability 2 46 The district should be divided for purposes of Dinuor de patrol between the inspector and his sub inspectors, though heeste the inspector should occasionally visit his sub inspectors' pectors and circles It is convenient for the inspector's circle to include obsespee the district headquarters, while the sub inspector should only be allowed to come into headquarters for definite purposes and periods under the orders of the district excise officer. tort ·Vol. II. 18 2:47–2:50 PUNJAB EXOISF MANUAL Tonnng Tente Procedure op toor 2 47 The Commissioner should lay down the minimum requirements in the matter of touring which should apply to the sub inspectors in his division Those sub inspectors who are paid a fixed horse allowance and have comparatively small areas in their charge should ordinarly be expected to tour for 20 days in a month Where the areas are large and a fixed conveyance allowance is drawn, it being unneces sary for them to Leep a horse, 20 days touring and 10 nights spent in camp in each inonth should ordinarily suffice Each inspector and sub inspector should cover eich month the whole of his circle and visit every excise shop in it These arrangements may require to be modified when there is no sub inspector permanently posted at headquarters, since it is necessary to secure the presence of an officer at lead quarters as often as possible for the issue of transport passes 2 48 Each district excise inspector and sub inspector is allowed a miniature Swiss cottage tent and a pal It has been laid down in Fundamental Rules, volume III, travelling allowance rules, paragraph 2 51 (c) that tents occupied by excise inspectors and sub inspectors will be carried wholly at Government expense 2 49 When an inspector of one district enters the jurisdiction of another inspector and takes iny action relating to excise matters within such jurisdiction, he should at once communicate the fact to the other excise inspector Should he find it necessary to take possession of a licensee's registers, he should leave a note regarding the last book balance, etc, so that inspecting officers at the time of their inspection may be in a position to check the licensee s 10- counts properly 2 50 The inspector must do his best to collect infor mation as to illicit stills, the smuggling of liquor, opium or other excisable articles and the illicit use of manufactured drugs When on tour, inspectors and sub inspectors must be on the match for indications of illicit distillation The practice is nfe throughout the Central Punjab, particularly among the Sikhs Though difficult to suppress entirely illicit stills can be, and have been, largely reduced in numbers by systematic prosecutions To this end, inspectors should not confine their tours to villages where there are excise shops but should visit all places where distilling is suspected or known to go on The tahsıldars and the police generally know these villages, and it is the inspectors' business to find them out Latelhgent צפנסר ·Vol. III. 19 2:51—2:53 EXCISE ESTABLISHMBYT AND THEIR DUTIES AND POWERS, 2:51 It should be remembered that distilling cannot Illicit distil. be done secretly. The trade betrays itself by the smell, the accumulation of refuse and the prevalence of drunkenness in tracts where there are no licensed liquor shops Voreover, it is impossible to distil without the connivance of the lambardar and chaukıdar of the village, and, in most cases, of the zaildar These functionaries should be held responsible for suppressing or reporting the practice. A chauhıdar in whose village distillation is proved to have gone on should always be dismissed if he has failed to report the matter Distilling goes on at all seasons, but especially at the time of the cane harvest It is in Decernber and January that excise officials should be most attentive in patrolling Sikh villages where there is a heavy cane crop. Inspectors should make full use of informers, and reward them liberally. 2 52 During the hot weather when detection work is Preparation slack, the district Excise staff should collect information of lists of regarding villages suspected of illicit distillation A list, lers giving full particulars of illicit distillers, should be compiled smagglers. in co-operation with the police and revenue staff Extracts from this list should be given to the picise sub inspectors to help them in making raids on suspected villages. This list should be revised annually and a copy thereof should be sent to the Excise Bureau, Financial Commissioner's office, by the 10th of October each year Similar arrangements should be made to revise the list of snugglers of dangerous drugs. Copies of these lists also should be sent to the Excise Bureau by the 10th October and fach year 25 Penalty for CODDIYance at 2 53 By section 52 of the Excise Act & headman under a legal obligation to give prompt information of illicit illicit den distillation and other excise offences, and neglect to do tillation. so is punishable under section 68 lambardar who joins in, or conceals illicit aistillation, and the smuggling of manufactured drugs, opium or charas should be punished by dismissal When a lambardar has been dismissed for any of the above oftences, all adult members of the same fainily descended from the saine common father as the dismissed lambırdar and residing in the same village, should ordmanly be excluded from succession to the lambardari. As regards exclusion of moro distaut relations, the test should bo, whether their eligibility is aflected by the dis. missed lambardar's offence, or whether they may reasonably ·Vol.II. 20 2-54--2:56 PUNJAB EXOISE MANUAL. Powers of lombardars and chauki darg be supposed to be under the influence of the dismissed lambardar to an undesirable extent [Financial Commissioner, Revenue's ruling No 161 of 1927 28, 1928 L L I 40 (Revision side--Kharak Singh versus Bulanda of the Sialkot district )] The Collector may under section 80 of the Excise Act receive a money composition from a person reasonably suspec ted of an offence under this section, and the prompt levy of a pecuniary penalty on these lines is indicated in cases in which the severe penalti of dismissal is not necessary 2 54 Oftences under section 61 (1) (a) and (c) and section 61 (2) (a) (c) and (e) of the Lacise Act are cognisable It follons that hy riles 24 26 and 28 issuer under section 39 A of the Punjab Jaws Act it is the right and duty of village headmeo and village watchmen to interpose to prevent the commission of offences against these clauses (rule 24). and that they are empowered to arrest without warrant anyone designing to commit such offences if the offence cannot otherwise be prevented (rule 26) They may also arrest without warrant persons who in their sight commit, or who are reasonably suspected of committing, such offences (rule 28) Raids by lambardars and chauhidars can, strictly speaking, only be made for the prevention of these offences, and they should not be encouraged, except in cases in which there is no time to report to an officer of excise or police 2 55 Inspectors are responsible for keeping correct statements of excise demands and sending these to tahsildars for collection They should bring any instance of delay in realisation to the immediate notice of the district excise officer Inspectors must see that excise clerhs maintain all the prescribed registers They must see that licensees maintain their registers correctly and submit the prescribed returns Every excise inspector or sub inspector, who signs any register, form or report, should sign his name legibly in English and use his full signature 2 56 Inspectors and sub inspectors must check, as connigamenta far as possible, consignments of spirit and other excisable articles received in the distnct under a piss This check 1s especially important in the case of liquor consigned by distillenes The district inspector receives from the distlery inspector a duplicate of every pass authorising transport of spirit to the district The consignee, moreover, Collection of excise revenue Check of ·Vol. II. 21 2:57 EXCISE ESTABLISHMENT AND THEIR DUTIES AND POWERS may not break bulk in any way until the inspector has had an opportunity to check the consignment 2 57 It is impossible for the inspector to check every Method of consignment of spirit received from a distillery or from check a wholesale Tendor He is, however, required by rule to inspect every consignment imported into the Punjab under an official pass He should also inspect a certain number of consignments from other districts To enable him to do this, he receives a copy of every import and transport pass, while the consignee is forbidden to bring into use any consign ment from another district until three clear days huve elapsed from the date of the pass Check by weighment has been given up, and the inspector is now required to compare the consignment in detail with the pass He wll first see that the number of cashs is correct and the seals intact He will next test the strength of the spirit and see that it corres ponds to the strengths noted in tỉne pass Inally, he will see that the consignee has brought the whole consignment on to his stoch register Any discrepancy or in sign of tamperng with the seals must be reported at once, through the district excise officer to the Collector for investigation The duplicate copy of the import or transport pass which is received from the office of issue will invariably be sent to the inspector (or sub mspector) of the circle The inspector will at the time of his monthly visit to licensed premises compare the passes in the possession of the licensee, which accompanied the consignment, with the receipt entries in the licensee s register He will also compare suclı passes with the duplicate copies received from district headquarters and after posting both the copies together, will file thieni 11 separate files which will be maintained separately for each shop At the end of each quuter both the e prayer will be returned to the Excise office where after being checled they will be filed and retained till the close of the succeeding financial year, except those which are forwarded to the office of the Tinancnl Commissioner, Punjab, under section 3 6 of this volume Of these an abstract should be retamed in the Licise Office, in tlie place of the originals Asepa ite receipt register shall be inaintamed in the District Line Office and ench Import and Trin-port pas. recensed shall be entered therein before it is de patched to the excise inspector or sub inspector concerned for neces sart action Thus receipt register will enable the Excime ·Vol. III. 22 258-261 PUNJAB EXCISE MANUAL of check adulteration staff to make certain that all such passes have been properly dealt with Importance 2 58 The importance of seeing that the consignee has brought the whole consignment on to his stock register is considerable If it is country spint, the danger is that it may be converted into something resembling foreign liquor by the addition of caramel and other disguises Large entries in the register of daily sales by a vendor with an obviously small clientele should provoke suspicion and sugo gest surveillance On the other hand, there is a tendency to omit consignments altogether from the stock register, the object in this case being to conceal the amount of business done, reduce the legitimate license fee and in some cases to cover the sale of illicit spirit Check of 2 59 The next danger is that of adulteration or watering of spint No retail vendor is alloned to blend or reduce spirit and no reduction may be done by a whole saler, except in the presence of the inspector Whenever he inspects a liquor shop therefore, the inspector should test the vanous barrels with a thermometer, a Sikes' hy drometer and the tables of vinance, which are supplied to every district. Comparison 2 60 Lastly it is important to compare the sales of liquor in any one shop month by month In normal shops sales are curiously constant A sudden fall in sales suggests that illicit distillation or import is going on in the neighbourhood, while a sudden rise suggests unlawful export, whether to an Indian State or elsewhere Where the district borders on an Indian State, the inspector must be on the lookout for illicit import of spints or drugs from that State A capable inspector w}} find manz other points to engage his attention, but every inspection note should mention the subjects duelt on in these last fen sections Inspection of 2 61 The following questionnaire has been drawn up to help Excise inspectors and sub inspectors in the by Excise inspection of premises for the retail vend of country spirit Inspectors (1) When was the shop last inspected ? ne pector (2) Has the balance in hund been checked with the book bulance and found correct? (9) Has the two months' advance deposit and the monthly license fee been paid pnnctually by the 7th of each month? of ealer ucenged remises and sub ·Vol. II. 28 2.61 EVCISE ESTABLISHMENT AND THEIR DUTIES AND POWERS. (4) Has the licensee in his possession a license in form L-14 or L -14-A and does it bear the name of the authorised salesman or agent approved by the Collector ? (5) Has the licensee a sign board outside the shop exhibiting in conspicuous painted letters, in vernacular, his name and the class of license held by him as well as the retail pnce of liquor fired for his shop in Urdu and Gurmukhi ecript? (6) Is there any complaint that the licensee is selling adulterated or illicit liquor or is charging extra prices over and above the fixed price of liquor? (7) Does the licensee maintain i sufficient stock of plain and spiced spint in bottles of 263,134 and 63 ozs , respectively. Are the bottles of the standard capacity fixed under the rules? (For sealed bottle shops only) (8) Does the licensee maintain a sufhcient stock of bulk as well as bottled spirit (plun and spiced) in bottles of 263, 13 and 6 ozs Does he maintain the standard measures as given in rule 39 (26) of the Punjab Liquor License Rules ? (For shops for on and off sales ) (9) What is the strength of spirit stored at the licensed premises after testing it with the hydrometer? (10) Is there any variation in sales after comparison with the sales of the past year? Sales should be compared month by month The total sales during the year up to the date of inspection should be compared with the sales in the corresponding period of the last year and an explanation should be given showing the causes of any variation (11) Is the licensee connected with any bottling licensee or foreign liquor licensee? Has lie any interest in any neighbouring shop? Is the license held in a pool with other licences in the same area? Are retail and wholesale licenses worhed on the same premises ? (12) Is there any complaint that the licensee is not observing prescribed hours of sale or selling liquor beyond lus licensed premises ? Does the shop reinain open each day? (13) Does the licensee maintain an inspection note-book as required by rule 39 (18) of the Punjab Liquor License Rules? (14) Hate the trusport passes recerred at Sadr been compared with the transport passes under which liquor ·Vol. II. 24 2.61 PUNJAB EXCISE MANUAL. " on 91 64 on was conveyed to licensed premises and with the receipt entres in the sale register Are any transport passes missing? (15) Does the licensee maintain his accounts truly, and does he send a true statement of his sales punctually to the district Excise Office each month ? (16) Does the licensee maintain a supply of dnnking water ? (For "on licenses only ) (17) Is there any rondyism at the shop ? Does the licensee permit any dancing or any professional entertainment? (18) Does the licensee allow " sales? Is he interested in maintaining any Tanur or hotel near his shop where sale is carried on illicitly to consumers? (For sealed bottle shops only ) (19) Has the licensee obtained the permission of the Collector to sell liquor on credit if such sales are made there? If not, does he mahe sales on creditº (20) Does the licensee sell more than one quart bottled at a time to any one consumer ? (21) Does the licensee keep on his licensed premises any caramel or colourng matter or any essence or chloral hydrate? (22) Is the sale of rectified or denatured spint carried on in the same premises (23) Hare consignments of liquor been checked on arrival at the licensed premises with the entries in the trans port pass ? (24) If the shop is on the borders of an Indian State, is any suspicion entertained as regards the illicit import of State liquor" If so, at u hat rate is liquor sold at the shops in the adjoining States ? (25) Has the licensee been suspected of supplying liquor to the following (a) any soldier of the rank of non commissioned officer or the family of such soldier or any military camp followers b) any police min, excise officer or railway servant on duty, (cl any one in the custody of the police, 2.

·Vol. III. 25 262-2 64 E\CISE ESTABLISHMENT AND THEIR DUTIES AND POWERS (d) any insane person, (c) any person who is intovented (26) Does the licensee employ any one below the age of 16 years or any woman in any put of his licensed premises in which liquor is comsumed by the public ? (27) Does the licensee sell liquor to persons below the age of 18 years .(23) Is the shop located neil i police station or post in chuge of village watchmen? (29) What is the incidence of taxation per L P gallon and whether the shop is running at a loss? (30) Is the shop situated within 3 inile of border of any Indian State ? (31) Is the name of the licensee oi salesman entered in the blach list (32) How far is country spirt shop situated from retail foreign liquor shop if any in the same place ? To what extent is cheap foreign liquor replacing country spint 2 62 All officers above the rank of Excise inspector other than the Excise Superintendent and Excise Assistant to the Financial Commissioners should fill up form M 49 on inspecting shops for the vend of excisable articles and for Ward a copy of it to the office of the Collector 2 63 An inspector or sub inspector must superintend Miscellano al? reducing operations also expected to inspect of inspector poison shops and the register of stamp vendors (P GN 028 dated 15th August 1913 and Superintendent of Stamps circular No 4 dated 7th April 1891) 2 64 Lach inspector and sub inspector has to keep a Darico diary and write it up day by day in forin V 33 A He shonld enter in it a full and lucid account of lus own doings, and transcribe into it lus inspection notes Such entries attended office patrolled the rulway station generally indicate an off day The diary should record any general information about questions of cicise wuch have conie to the inspectors notice At the end of the month the diary should contain an ab trict of work perforinel during the inonth under the following heads (1) Number of Lici e shops inspected He is as or ·Vol. III. 28 269 PU VJ AB EXCISE MANUAL Use of private deteotirea be sent to the excise officer of the district. If the case is cognisable, a second cops will be sent to the police station in whose jurisdiction the offence is reported. If any arrest or seizure has been made by the investigating excise officer, he wall, with the copy of the report, send to the police the persons arrested and the articles seized, with a list. In return, he will be given as a receipt the counterfoil of the Police First Information Report. Co-operation is equally necessary between excise officers of different districts. Conferences between the excise inspectors of neighbouring districts are useful in this regard, but inspectors should con espond with each other freely wlien one has any information that may be useful to another. 2 69 As habitual offenders against the excise law are generally acquainted with the officials of the department, it is inevitable that the latter should utilise the services of private persons as detectives in making purchases to obtain evidence of illicit sale The prarice is well-rerognised in the United Kingdom not only in excise matters, but also for the purpose of prosecutions under the Adulterat on of Food Acts, and excise officers should be in a position to justify their action in the courts should any instances of magisterial disapproval he encountered. Accordingly, the head notes abstract of the cas. Emperor versus Chaturbhuj Sahu, which has been taken from Sanjiva Row's Criminal Digest, are appended One who, as a spy or a detectivo, associates with criminals solely for the purpose of di-covering and making known their crimes, and who acts throughout with this purpose and without any criminal intent, is not an accomplice, and it is immaterial that he encouraged, or arded the commission of, the crime It a witness has made himself an agent for the prosecution before associating with the wrong doers or before the netual perpetration of the offence, he is not an accomplice, and his evidence does not stand in need of corroboration, but he may be an accomplice if he extends no ard to the prosecution until after the offence has been committed An Excise deputy collector deputed B to pur chr-o cocaine from the accused and B purchased it with monoy supplied by thio Exciso sub inspector and handed the same oi er to the deputy collector The accused was tried for illicit sale of cocaine B, in his esidence, depo-ed to the purchase of cocaine from accused under instructions from the Excise deputy collector, who stated that he gave such instructions and received the cocaine from him The accused was convicted upon the uncorroborated testimony of B.--Held, that B was not an accomplice, and the conviction was good Although the Accomplice -Spy or dateativo Difference between Exdolo o APY- Corroboration ·Vol. III. 29 2-69 EXCISE ESTABLISHMENT AND THEIR DUTIES AND POWERS, testimony of the spy does not stand in need of corroboration in order to be acted upon, it is entirely for the judge of facts to decide in each particulaı case what weight he will attach to this kind of evidence, the question depending upon the character of each individual witness. (8 Ind , Cas 119–11 Cr , L J 560) In pabing use of such private detectives, the principle to be observed is that it is not legitimate to induce a man to commit an offence which he is not in the habit of committing, and would not, but for the inducement, commit. To lead him to commit an offence such as he is in the habit of committmg at a particular time and place in order that detection may follow, is perfectly legitimate. But care should be taken that the emissary does not represent himself as the servant (1 agent of any person having authority and requiring liquor or drugs, and thus lend colour to the suspicion that pressure was used to cause the offence to be committed. (Circular No 81-E 1 B., dated 27th September 1915).

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·Vol. III. 31 2 App. EICISE ESTABLISH VET 4D THEIR DUTITS AD POWERS APPENDIX NOTIFIO 4TION The 1st October 1992 1 4 No. 5273-E. &S-In exercise of the powers confered by rules H, 48 (2) and 54 of the Civil Services (Classification, Control and Appeal) Rules, the Governor in Council is pleased to make the following rules for the Ducise Subordinate Service RULES (1) These rules inay be called the Punjab Lacie Subordmate Short title Service Rules, 1932 (2) They shall come into force at once In these rules, unless there is any thing repugnant in the Definitions subject or the context (a) recognized university means any university incorporated by law in British India or any other university which 18 declared by the Local Government to be a recognized universitv for the purposes of these rules, (6) " the Financial Commissioner means the Financial Com missioner, Revenue, Punjab , (c) the service means the Punjab Lxcise Subordinate Service 9 The service shall comprise the posts slioun in Appendix A Sumber and provided that nothing in this rulo shall affect the inherent right of character tho Local Government to make addition to or reduction in the cadre of posts of the service either permanently or temporarily Substantive and (including the selection gr missioner, provided that a any sub inspector to olliciate as inspector for a period nor exceeding four months Substantive appointments of sub inspector, I grade, including the seloction grade will bo niade by the Financial Commissioner On ciating appointments of sub inspector, I grade, will be made by the Commissioner, in whoso dis ision the vacancy occurs Substantivo appointments of sub inspoctor, II grade, will be made by the Commis sioner who is directed to do so by the Financial Couinissioner Provided that the Financial Commissioner in special circumstances, to be recorded in writing may malo & substantire appointment of sub inspector II grade himself No oficiating appointments will be inade in either eliction gra lo or in tho rank of sub inspector, II grade except in permanent vacancies for tho purposes of probation (rule 8) *As amended by Pur jab Government notification le 361-E & S, dated 18th January 1934 LE ·Vol. III. 30 2. App. PUNJAB ELOISE MANUAL age and Nationalty, 5 No person shall be appointed to the service unlegscertain other (a) he is a British subject as defined in section I of the British qualificatione Nationality and Status of Aliens Act, 1914, or the snbject of candidates of a Strte in India, and (6) in the case of a person who is not already in Government service- (1) he producng- (a) a certificate or certificate of character from the principal academic officer of his unversity, college or school, if ini, and also from two responsible persons, not being lis relatives, who are well acquainted with him in private life and unconnected with hrs university, college or school, if any, and (b) the certificates required by chapter 3 of the Punjab Financial Handbook No 2, Volume II (Subsidiary Rules), and (11) he is not more than 33 sears of age unless he is a graduate of r recognized university and not more than 25 years of age in any case, provided that the Financial Com missioner may for special reasons to be recorded in sriting appoint a person exceeding theso ages Educational 6 No person sball be directly appointed to the service unless in qualifications the case of appointment to the post of of candidates () inspector , he is a graduate of a recognized university, (5) sub inspertor I i II grade, he has passed the first examination of a recognized university in Arts or Science, or the European High School or Senior Oxford or Senior Cam bridge Local esamination or the Diploma examination of the Aitchison College, Lahore Provided that the Financial Commisioner may for special reasong to be recorded in writing appoint to any post in the service any person who does not possess the qualifications procerbed by this sub rule Method of 7 (1) Posts in the service shall be filled- (a) in the case of unspectors (1) by appointment from among sub inspectors, (11) by transfer or deputation of an official already in Govertir ment service, (113) by direct api ointment, recruitment ·Vol. II. 33 2. Apr. EYOISE ESTABLISHT\T \\D TIIFIR DUTIES IYD POWERS (b) in the case of sub inspectors I grade (7) by appointment from among sub inspectors, II Grade ; (11) by transfer or deputation of an official already in Governº ment service (c) in the case of sub inspectors II grade (7 by transfer or depuration of an official already in Govern. ment service, (11) by direct appointment *(2) Vacancies in the post of sub inspector II grade, subject to the proviso to rule 4 of these rules, will be filled up by whichever Commissioner is directed to do so by the Financial Commissioner In doing so he shall keep the following instructions in view - (1) persons directh appointed shonld be drawn from agrıculturists or person, of good social standing who reside permanently in the division , (11) appointments should as far as possible be equally distributed among the districts of his division l'or the purpose of this rule the Delhi province shall be treated as a district of the Ambala division, but Simla district need not necessarily be regarded , (217) in the appointments made from each district, direct ap pointments shall not ordinarily be le s than one half (9) Whon any vacancy occurs or is about to occur in the service, the appointing authouty prescribed by rale 4 shall deteride in that manner such vacancy shall be filled (4) Appointment to any post shall be made strictly by selection and no such appointment shall be regarded as a refusal of promotion to any person (5) No post in the service shall be filled by transfer or deputation of a Government servant already in Government servico unless the head of the ofico concerned has agreed in writing to retain his ben op hus substantive post for a period of one verr and to take lum lach if rorert ed under the provisions of rule 8 8 (1) No member of the service will be appointed sub-tantirely Probation to ang post specified in Aprendır A, whether the vacancy is permanent of members or not, until he has officiated continuously ou probation for a period of two scirs in the cise of members recruited by direct appointment, or of one year in the case of unembers recruited otherwise (2) If the work or conduct of any member during his penod of probation is, in the opinion of the appointmc authorits prescribed by rulo 4, not satisfactori tho appowting authorts mar dispence with his services, or resert hun to his former post if he ha l een recrated other. wise than bus direct appointment 1. Amendalil'unjal COICst ment notih at on \o 30 Ft dara! Ish January 1931 fernice ·Vol. III. 34 2. App. PUNJAB EXCISE VISUAL of the service (3) On the completion of the period of probation of any member, the appointing authonty prescribed by rule 4 may appoint such member substantiels watlı retrospective effect if a vacancy exists, or, if bis work or conduct his in the opinion of the appointing authority, not been sati factors the appointirg authority may dispense with us services or levert lum to his fornier post if he has been recruited otherwise than by direct appointment, or may extend the period of probation and thereafter pass such order as it could bave passed on the expiry of the hiat period of probation Prov ded that without the sanction of the Financial Commissioner, to be ghen only for special reasons, no person shall be appointed sub stantie sub inspector, II or I grade, unless ho has passed the depart. mental examination prescribed from time to time by the Financial Commssioner Seriority 9 The senionty of members of the service shall in so far as each of members of the post specified in Appendix A is concerned, be determined by the date of substantie ippointment in the post Prouded that if two or more members are confirmed in the same class of post on the same date, their seniority shall be determined by the Financial Commissioner, whose decision shall be final Transfers 10 Inspectors ind sub inspectors mav he required to serve 10 any part of the province, irrespective of the division in which they were reci uuted Transfer of inspectors and sub inspectors from one dnsion to another and to or from distilleries and breweries will be made by the Inanc Commisjoner Transfer of inspectors and sub inspectors within a division except to or from a brewery or distullers may be made by the Commissioner Pay of 11 A member of the service holding any appointment specified members of the service, in Append. A shall from the date of joining his appointment, be entitled to the pas sliown in the Appendix Nothing in these rules shall affect the inherent right of Government to increase or reduco the scale of pay now prescribed in Appendix A either permanently or temporauk, for future entrants to tho scrvice Authorities 13 Subject to the provisions of the Punjab Subordinate Service empowered Punishment and \ppeul Rules, 1930, the authorities specified in column to impose penalties S of Aj pendix B are hereby empowered to impose upon the members of the service mentioned in column 1 of the said Appendix the penalties specifieri in colump 2 of the said appendır Tight of 13 Vembers of the service upon whoin any penalties have been Appeal 1 and the disposal of the appeal shall in all respects be governed by the procedure laid down in the said rule

·Vol. II.
35
2. App.
EICILE EST IBLISHVENT AND TIICIR DUTIES AND POWERS
Provided that if any appellate authority, specified in column 4
of the apperdiy, increases the penalty imposed by subordinate author
atr, the member of the service, upon whom the increased penalty 19
imposed, may submit a further appeal to the authority, if any, specifi
ed in each case in column 5 of the appendix
APPENDIX A--(Rules 3 and 11).
Excise inspectors, 35-
(4 in the selection grade of Rs 300 per mensem each and 31
in the grade of Rs 180—73-285 with an efficiency bar
ft Rs 292/9/0)
Excise sub inspectors, I grade 76–
(6 in the selection grade of Rs 150 por mensem each, and 71
in the grade of Rs 80-5—140, with an efficiency bar
at Rs 120)
Excise sul inspectors, II grade 18—
(Rs. 60 per mensem)

·Vol. III. 36 2. App. PUNJAB EXOISE MANUAL, APPENDIX B--(Rules 12 and 13.) Designation of official Nature of penalty Punishune Appellate Second authority authority appellate Authority fempowered to enter tain rey? 8100 SPplcation. 1 2 3 4 5 6 Excise 108- (a) Censure pectors Excuse sub inspectora, I grade (6) Withholding of increm mente or promotion including stoprage et an efficiency bar; (c) Reduction to a lower post or time-scale or to a lower stage in a time scale, Commis sioner Financial ( 1 Oca) Comms Govern sioner ment Financial Com1113- sioner (d) recovery from pay of the whole or part of any Pechinary loss caused to Government by negligence or breach of orders; (e) Suspension, () removal, Finan cial Commis Boner Local Govern ment Local Govern nent (9) dismissal, Excuse sub inspectors, II grade All penalties enumerated above Com m19310ner Financial Local Cotn Govern B10ner ment Financial Commis- Bober ·CHAPTER 4. PROSECUTIONS, REWARDS AND DISPOSAL OF THINGS CONFISCATED (a) Prosecutions 41 Offences against the excise and dangerous drugs Attitude of laws include, as a rule, no act of violence, and constitute the Court no dinger to the public peace For these reasons the criminal courts Ire upt to treat them as unimportant, to discount the evidence of excise officials to dismiss cases without good reason and, when they do convict, to give inade quate sentences The result of this tendency is to paralyse the activities of the Excise Department and to bring the law on the subject into general contempt 4 2 The attention of magistrates trying cages under the Deterrent excise and dangerous drugs laws should be drawn to Punjab sentences Chief Court circular memo No 6-3916 G, dated 18th July Ercise 1910, No 19, Punjab Record (Criminal) of 1916 and I L R Op um sad VII Lahore, page 32, printed in appendix A to Excise Manual drug& Acts (Volume I) in regard to the inapplicability to excise and dangerous drugs cases of the principles underlying section 562 Criminal Procedure Code the futility of small fines and the necessity for substantial sentences of imprisonment as deterrents ngainst offences against the excise and dangerous drugs laus 43 It is desirable that magistrates trying such cases Qualifica should have some technical knowledge of the subject, and tons for some sympathy with the aims of excise policy It is most cases undesirable from the point of view of excise administration that excise cises should be tried hy honorary magistrates 44 There are, moreover advantages to be gained by Unformity uniformity of treatment In the general criminal admin of treatment istration it is not possible to send one class of come to a singlo magistrate In the case of excise and dangerous drugs offences, such a policy is possible, and has boen found useful in a number of districts 45 Instructions foi the investigation of offences have only deliauto been given in an earlier chapter (2 68) Exciso officers should ofences to be careful to prosecute only cases of a definite offence against ed the oxcise law Technical and trival transgressions should be dealt with departmentally or under section 80 of the Excise Act Potty cases of possession of spint just exceeding in quan. bo prouocat tity the 7 are muc any, pre ment of doubt wluch leads not infrequentlr to discharge The ·Vol. II. 2 46-47 PUNJAB EXCISE MANUAL in court or dan prosecution of such cases and the doubt attaching to them does not predispose the magistracy in favour of excise measures Possession of illicit spint is prima facie evidence of the existence of an illicit still which it is the primary duty of the excise official to trace Procedure 46 The police have been ordered by the Inspector- General to associate the exciso inspector or sub inspector with them in the prosecution of every excise gerous drugs case The excise inspector or sub inspector should invariably be present at the trial to advise and instruct the secutor, to act as complainant and tender evidence in every cage in which he himself is not a witness Much stress is laid by the Financial Commissioners on the importance of the prosecuting functions of the excise staff In the reports of excise cases referred to in section 4 20 a column is provided in which the Collector is to enter a note of the part played by them in the prosecution In excise cases care should be taken to send prosecution witnesses along with the challan, so that they may be examined the same day when the challan 1e put in court In order to expedite the trial, advantage should be taken of the powers conferred by section 254 of the Criminal Procedure Code to move the court to frame a charge as soon as a case has been established on the first day of hearing in order that the pro secution witnesses may be re examined and discharged on the next morning It is undesirable that excise sub inspectors should be frequently summoned to criminal courts to give evidence, as this deprive them of opportunities of carrying out their detective and preventive duties Magistrates should be asked as far as possible to fix cases in which any one excise sub-inspector is to appear on the same day 4.7 Government of India notification No 515-IB, dated 17th March 1913, as well as Government of India noti- Excise and fications Nos 343-I Opium Lawa and 345-1, dated 2nd July 1924, and the Government of India notification No 546 I, dated met een lande 10th September 1931 read with the Government of India Indian States notifications Nos 344 I and No 346-I , dated 2nd July 1924, cognisable by Bntish and the Government of India notification No 547-1, dated 10th September 1931 extend the excise and opiumplaws to all railway lands in Indian States situated on the railway Offences against detected on court:

·Vol. III. 3 48-4'11 PROSECUTIONS, REWARDS AND DISPOSAL OF THINGS CON FISOATED lines specified in the schedules annexed to the said notifications Offences against excise and opium laws detected on these rulway lines are therefore cognisable by British courts and should, with reference to the locality of their detection, be tried as set forth in the said notifications 48 In tendering evidence, inspectors should remember Evidence that the magistrate cannot take into account anything that is not on the record The High Court have ruled that the prosecution must prove every link of the chain of evidence inculpating the accused, while the accused is not bound to prove his defence, whether true or false Prosecuting officers should, however, remind the magistrate of the presumption enjoined by section 76 of the Excise Act (P. R. 121, 1901) 49 Accordingly, if the accused is an old offender, bis Previous previous convictions should be proved in court under sec.convictions tion 221 (7) of the Crminal Procedure Code It should be remembered that the Dangerous Drugs Act provides for increased penalties on subsequent convictions If a particular offence is so nfe in a particular locality or at a particular time as to call for specially deterrent sentences, evidence of this should be produced If the offence the possession or handling of an excisable article, the exact weight, strength or messure of that article should be proved in evidence Where the offence alleged is possession of an excisable article or manufacturng apparatus, a map of the premises should always be put in, showing where the contraband was found, the entrances to the bulding or enclosure and the situation of neighbouring buildings The map should be on 1 large enough scale to show not only the room or shed in which the article seized was found, but the place in the room or shed where it was found. 4 10 Where the offence alleged is possession excisable article 1 minufacturing appuratus, in addi. tion to putting in the map required by the last paragraph, it should also be proved in evidence that the accused 13 owner or occupier or part owner or part occupier of the premises where the article or apparatus is found. 4 11 A cominon line of defence in such cases is to plead Tho esterng that an onemy or the police have put the contraband in the place house or stable of the accused concerns OI &n Evidence or ·Vol. III. 412-415 PUNJAB EXCISE MANUAL. No doubt this is sometimes true, and it is the business of the investigating officer to distinguish between true and false cases An enemy will, for instance, put a pot of lahan in a cattle shed and promptly inform the police The police arrive, find the lahar and send the case for tral Blethods of 4 12 If it can be shown that the building where the defeating contraband was found the enemy was generally kept locked, and plea thus was inaccessible to outsiders, the defence plea must fail Very often, however, the courts are asked to convict solely because the pot of lahan was found by the police on arrival In spite of the presumption of guilt, which section 76 of the Act demands in such cases, magistrates and appeal courts will not convict on such evidence alone, and any excise officer who sends up a case on such evidence shows & distinct lack of detective ability Detective 4 13 It is generally ensy, for instance, to form an ability opinion whether the contraband has been where it was found for any length of time or not If a heavy pot of lahan has been standing on earth or in straw for some time, there will be distinct traces of that fact probably on the pot, and certainly on the earth or straw 4 14 There is no doubt that false cases are got up by a man's enemies against him In the great majority of cases the investigating officer, if he uses honest intelligence, can discover whether a case is true or false and can give real reasons for his opinion The points which turn the scale in a criminal court are often very small, and, if the case is genuine, the more information there is the more likely the case is to succeed Moreover, a careful and intelligent investigntion on the spot which enables in officer to distinguish a false case from a true one enables him also to ehminate the false cases, instead of sending them all up to take their chance 4 15 If all investigating and prosecuting officers will forse discrum act on these instructions, they will foster a confidence among the magistracy in regard to excise cases, which at present is uncommon, and will obtuin a larger percentage of convictions In pressing for punishment, the prosecuting agency Whipping should remember that juvenile offenders may be whipped for offences under section 9 of the Opium Act and section 61 (1), (a) and (c) and section 61 (e), (a), (), and (c) of the Excise Act (Government of India notification No 21-C, dated 4th January 1915) True and faluo esses ration.

·Vol. II. 5 4:16-4.17 PROSECUTIONS, REWARDS AND DISPOSAL OF THINGS CON- FISCATED 1 4 16 Under the orders of the Inspector General of Police Finger print the Phillaur Tinger print Buieru maintains a record of the records finger print slips of all persons sentenced to imprisonment under the Lxcise Opium or Dangerous Drugs Act Ex cise inspectors wll satisfy themselves that search slipg of all offenders found in possession of opium in excess of the legal limit, or of manufactured drugs, in ing quintits, have been sent to, and received back from, the Phillur bureru before courts pronounce sentence und further in the event of conviction that record slips are prepared through the same agency 4 17 Photographs of notorious smugglers of dangerous Photographs drugs and spint are publiched by the Excise Intelligence Bureau 28 appendice to the Excise Supplement to the Police Gazette for the guidance of excise and police officers The photographs are furnished by district officers The following procedure should be observed for taking photographs and for the submission of copies thereof to the bureau As a general rule photographs should be prepared for such criminals as are in the habit of, or connected with, the smuggling of dangerous drugs, spirit and other excisible articles and whose photographs are likely to ud the police and excise officials in tracing them later if necessary 2 Photogruphs will be taken of the head and should. ers only, in full face and in profile and in quarter plate size The płotographs of prisoners should invariably be taken in ordinary, and not in jul, clothes 3 The negatives, with one copy or proof of ench photograph, should be fornarded to the Ercise Intelligence Burera The negatives, when sent by post, should be carefully packed in soft paper and enclosed in a box If the box be of card board, the stamps will be affined to a label tied to the bor so tlınt tlio post office seal may not breah or injure tho negatives memomadgm mllini inably accomping the negatire, gringa brief detail of ·Vol. III. 6 4:18 PUNJAB EXCISE MANUAL. Chemical Analysis. the subject of the photograph, and the name of the subject should be written on the back of the proof or copy of the photograph. 5. Excise inspectors will see that the outline is distinct and clear, and that the background is not out of focus as these details are essential for the production of a good halftone block. 6. Photographs should be taken and paid for out of contingencies under the orders of the Collector. 7. Descriptive-rolls of these smugglers will, at the same time, be prepared in form M. 81 and forwarded to the Excise Intelligence Bureau for record and publication in the Excise Supplement. 4.18 Samples of excisable articles in regard to which doubt arises, should be sent for analysis and opinion to the Chemical Examiner to Government Punjab, Lahore, whose report is admissible in evidence under section 510 of the Criminal Procedure Code. Samples should be sent by Collectors direct and not through the Civil Surgeon. All articles for analysis shall be packed and sealed in the presence of the excise inspector himself, who shall sign à certificate in the form M. 29., in triplicate, one copy being despatched with the articles, one with the covering letter and one retained as an office copy. The Chemical Examiner will return one of the copies sent to lim and endorse upon it his report. If the inspector is on casual leave or on tour forseveral days, the certificate should be signed by the excise officer or failing him by the treasury officer. Special care must be taken to see that each article in the package, particularly bottles, is wrapped up separately, and The following instructions shall be carefully observed : 1. (a) All bottles should be properly corked. (b) All articles of a solid nature should be placed in suitable containers. 2. The above exhibits should then be properly sealed. 3. The sealed articles are then placed in wooden boxes using cotton wool or bhusa as packing material. old office records and papers are quite unsuitable ; in addition to which any lettors enclosed with the exhibits are apt to be lost or mislaid.

·Vol. III. 7 4:19 PROSECUTIONS, REYARDS AND DISPOSAL OF THINGS CON- FIŞOATED The wooden box should then be covered with cloth, and carefully sewn into a neat parcel This bos is ngun sealed Explanation -Unless this is desired by the court, samples of spint, which are considerably stronger than 20 U P should not be sent to the Chemical Examiner, since it may safely be assumed, from the test made by the excise staff, that they are so much above the strength of licit spirt as to be illicit beyond any possibility of doubt Similarly, if a working still has been seized, there is no need to send samples of spirit seized to the Chemical Examiner, since there can be no reason able doubt that this spirit is illicit whether it is above or below the strength of licit spirit In the case of lahan, the presump tion rused by section 76 of the Punjab Excise Act is that the findıng of the lahan is primâ facie a proof of an offence under the Excise Act and it is for the defence to prove that the sub stance is something other than lahan The presumption ruised by section 76 of the Act is always a very important link in the chain of evidence against an accused person in an excise case, and if there is any danger of it being overlooked the attention of the court should always be invited to it 4 19 Lvery distillery inspector shall, twice a year, with Chemica out giving previous notice take a sample of spirit, not less Analysis than a pint and send it to the Chemical Examiner, Punjab, for complete analysis These analysis will show the exact amount of each of the various substances in the samples (such as pure alcohol, water, aldehydes and soda), and the certificates of such analysis will be kept in record in the Financial Commissioners office, copies being sent to each district at the same time When liquor suspected to be illicit is seized, a sample must be sent to the Chemical Examiner for quantitative analysis, in the same way as that prescribed above for the samples from distilleries In overy case which comes up before a magistrate it will then be possible to tell precisely what differences there are between the samples seized and believed to be illicit and the samples obtuned from licit sources The magistrates trying tho case will then easily be able to appreciate the finding of the Chemical Examiner that a particular sample is licit or illicit, and to deal with that finding in such a way as to make his rea soning intelligible to the appellate court ·Vol. JII. 8 4.20–421 PUNJAB EXOISE MANUAL Reports of results 11 Lav exami Dation The sealing, packing, etc, of samples should be done by responsible officials themselves, and should on no account be left to peons or other subordinates. All samples whether of licit liquor, or of liquor believed to be illicit, should be sent by registered post 4 20 When a case has been decided, the result should immediately be reported by the excise inspector to the Collec. tor All cases of importance under the Excise Opium or Dangerous Drugs Acts have to be reported at once to the Financial Commissioner, through the Commissioner Especial expedition is necessiry when it is proposed to move he High Court to enhance a sentence or reverse an order of 10- quittal It is unreasonable to expect the High Court to order the re arrest of a man who has been at liberty two or three months To be effective, therefore, action in thus behalf must be prompt Sessic the High Court to inform the of the result of appeals (P R 4 21 To enable excise inspectors and sub inspectors to acquit themselves creditably in court, an examination in law has been instituted and no sub inspector II grade will in future be confirmed until he has passed it As soon as a candidate has been accepted he will be eligi ble to sit in the departmental examination without wait ing until he is appointed an excise sub inspector, II grade The examination is held half yearly at the same time as the tahsıldır's examination The subjects prescribed for the examination are GROUP I (1) Indian Penal Code, Act XLV of 1860 (Edition of 1st February 1922) as amended by Act 20 of 1925, Acts 5, 18 of 1924, Acts 3, 8, 29 of 1925, Acts 10, 25 of 1927 and "Re pealing ind Amending Act XII of 1927 Chapters I to V, IX to XI, XIII, XIV, XXIII (2) Code of Criminal Procedure, Act V of 1898, including schedules (as modified up to 1st September 1923) as amended by Acts 7, 18 of 1924, Acts 8, 37 of 1925, Acts 2, 10, 86 of 1926, Acts 10, 25 of 1927 and “Reperling and Amending Act XII of 1927" and Act XXI of 1932 omitting chapters XVIII, XXIII, XXVI, XXVII and the whole of parts IV, VII and VIII (3) Indian Evidence Act, 1872 (Edition of 1921) as modi fied by Act XXXI of 1920 in so far as it affects criminal trais, ·Vol. III. 9 4.22 PROSECUTIONS, REWARDS AND DISPOSAL OF THINGS, CON FISCATED Act X of 1927, "Repealing and Amending Act XII of 1927," except Chapters VI and VIII (4) General Clruses Act, 1897 (Edition of 1910) as amonded by Acts X, XVII of 1914, XXIÙ of 1917, XVIII of 1919 by the first schedule of Repealing and Amending Act, 1920, Act XI of 1923, and first schedule of Repealing and Amonding Act 1928 GROUP II (1) The Lucise and Opium Acts with rules thereunder, (2) The Punjab Local Option Act, 1923, (3) The Punjab Opium smoking Act, 1923, and (4) The Dangerous Drugs Act, 1930, and the rules there under The text of the above Acts will be provided for use in the examination A candidate will be held to have passed in either group if he has obtained 60 per cent of the maximum marks (Financial Commissioner o notification No 999 LAS, dated 14th February 1934) (b) Rewards 4 22 It is to be observed that neither the Dicise, Rowards to nor the Opium Act authorises a convicting magistrate to offiołalo grant rewards out of fines recovered under these Acts Any rewards considered necessiry therefore must be given by the Excise Departinent It is the ordinary duty of all officials to prevent and detect offences against the Lxcise and Opium Acts Devotion to duty, energy and skill are expected from officials In the matter of re wards, thereforo, a clear distinction must be driwn between excise officials nulio are, and others who are not, under an ob ligation to give active assistance to the Lucie Deport ment At the same time it is recognised that exceptional corvice outside the ordınıry course of duty or exhibiting quahties of a spocially meritorious kind does entitle excise olicials to special recognition This recognition ordı narily takes the form of a special entri in a character roll, a commendation certificato or special promotion wards mny, lionorer, be granted for conduct displaying extra. ordinary address, acuteness, industry, fidelity of courage In excise Cash re- ·Vol. III. 10 4.23-4.25 PUNJAB EXOISE MANUAL. Rewards to and certain officials all recommendations for any form of recognition or reward the grounds of the recommendation should be set forth in sufficient detail to show that the services to be recognised were extraordinary. This restriction does not apply to officers of Police and Revenue Departments who are eligible for rewards in exactly the same way as members of the general public. If a reward is proposed for any official of a status higher than that of a naib-tahsildar or sub-inspector of police or excise, the previous sanction of the Financial Commissioner must be obtained, and no renard to a Government servant exceeding in any case Rs. 1,000 may be granted, except after consultation with the Finance Department. 4 23 Under paragraph 20 6 serial No. 10 of the Book non officials of Financial Powers, Deputy Commissioners are authorised to grant rewards up to a total of Rs 200 in one excise case. Similarly Commissioners can grant rewards up to Rs. 1,000 and the Financial Commissioner with no limit. If a reward proposed is for any Government servant of a status higher than a naibtahsıldar or a sub-inspector of police, the previous sanction of the Financial Commissioner must be obtained. No reward for a Government servant exceeding Rs. 1,000 may be granted except after consultation with the Finance Department. It should be observed that in the Punjab Police Rules it is laid down that the minimum monetary reward ordinarily to be granted to inspectors is Rs 50 and to sergeants and sub-inspectors Rs. 25. 4.24 The poner to sanction rewards is dependent in all the existence of budget provision. But, when a reward has been sanctioned by the proper authority, sections 193 and 194 of the Civil Account Code become applicable, and it must in all cases be disbursed without delay. 4 25 Rewards should be given freely and liberally for useful information. In the case of informers rewards should be given secretly by the Collector or the district excise officer. The certificate of the collector that the re- Ward has been paid by him is sufficient voucher for the expenditure, and the name or receipt of the payee is not required. General cases on Gesont ·Vol. III. 11 4:26-4.27 PROSECUTION, REWARDS AND DISPOSAL OF THINGS CON FISOATED ruleg once 4 26 (1) As soon as ren urds have been sanctioned by Roward 4 proper authority (the Collector, the Commissioner or the Fuanenl Commissioner, as the case may be), the excise inspector shall get an order for their payment duly passed and shall pass on the payment order to the district nazır, Tho shall then drit and enter the amounts due to each recipient as payments under the appropriate primary units of head 6–Licise in his Contingent Register (2) The district nazir shall at remit reward money to all non officials except informers, by money order, the commission fee of which shall be deducted from the gross amount of each reuard However if any such person ap pears at the head quarters of a district and wishes to obtain his reward personally the excise inspector shall inform the district nuzir niho shall disburse the amount in the presence of the district excise officer or in that of some gazetted officer ulien the excise officer is absent Rewards to i formers shall be paid as laid down in rule 4 27 infra 3) Rewards to public servants shall be handed over or sent by money order to the head of the office concerned by the .(4) In all cases in which money is handed over to a head of the office and not to the preo, temporary receipts shall be taken to support the contingent accounts When the payees receipts are furnished to the nazir the temporary receipts should be destroyed by the excise officer (5) The district nazir shall be responsible for the col lection and preservation of all payment certificates and payees receipts in support of his accounts in accordance with the instructions in the Civil Account Code (6) The excise inspector shall heep 1 register of Excise rewards in form M 48 and the excise inspector will be per sonally responsible for its correctness The excise officer shall check the reward registers maintained by the excise inspector and the district nazir at least once a quarter and certify to their correctness (7) The district nazir shall re credit into the treasurf all sums lying undisbursed on this account for longer than 8 inonth 4 27 (1) The statement gu en below how the items Pagala sa which it has been decided to class as secret service expendi of boreret ture No addition can be made to this statement mthou realitu district nazır ·Vol. III. 12 4.27 PUNJAB EXCIBE MANUAL. the concurrence of the Finance Department of the local Government (2) For the appropriation placed at his disposal, the officer mentioned in column 2 of the statement will maintain a contingent register, in the form prescribed in the Civil Account Code, in which the date and amount of each contingent bill will be entered with a note of the progressive expenditure Within the budget allotment the officer may drav bills for such gums as may be necessary Such bills will not be supported by vouchers (3) The general control of the grant will be vested in the officer mentioned in column 2 of the statement, who will be responsible that accounts are duly maintained and that payments have been properly made for the purpose for which the grant is given (4) Every controlling officer will maintain in form M -49 a cash book containing a secret record of the expenditure and receipts (if any) connected with the grant This record should contain the amount and the date of each payment and such indication of its nature as the officer mentioned in column 1 of the statement may consider necessary in order to enable him to discharge the responsibility placed upon him by sub-rule (5) below The amounts drawn from the treasury on contingent bills will be entered in the cash book on the receipt side, the number and date of the bill being noted against the entry (5) The officer mentioned in column 1 of the statement should conduct at least once in every financial year a sufficently real alcunistrativa audit of the expenditure incurred by the officers mentioned in column 2 and furnish a certi ficate to the audit officer concerned in form No M-65-A not lator than the 31st December following the year to which it relates (6) Tho accounts of the secret service expenditure will not be subject to scrutiny by audit authorities (7) With a view to furnish the Accountant-General a certificate in the form N-65 A above, the Financial Com. missioner has decided that Commissioners should inspect and audit the accounts of secret service expenditure maintained by collectors and submit by the 1st of December each year ·Vol. Nr. 13 4.284.29 PROSECUTIONS, REYARDS AND DISPOSAL OF THINGS CON- FISOATED a certificate in the prescribed form separately for each district in their Division STATEMENT SHOWING ELPENDITURE OF A SECRET NATURE CLASSED AS SECRET SERVICE EXPENDITURE FOR THE PURPOSES OR THE RULES ISSUED IN PUNJAB GOVERNAIENT LETTER To 25407 DATED 9TH OCTOBER 1933 Ofcer tho will certif the expenditure Controlling Oncer Diajor head of account Nature of Expenditure Financial sioner Cornis 1--Exc180 Senior Secretary to Financial Comma soners Rewards for Drcise Bureau Ditto Collectors Ditto District Excise Re Tards (Punjab Government, Finance Department, letter No 25407- Finance, dated 9th October 1933, and Senior Secretary to Financial Commissioner's letter No 6380-S es, dated 15th December 1933) 4 28 Commendation certificates in form V. 35 are Commenda granted by the Collector for assistance rendered to the ticates Excise Department The value of these certifientes depends on then being given with discrimination for special services and Collectors must feel then responsibility for not allowing them to be cheapened by indiscriminate issue The Financial Commissioner grânts commendation certificates in form M 65 to excise officials and others who have rendered services of a definitely outstanding nature 4 29 In working up cases, excise inspectors some- Advance times have to pay to informers small sums of money wluch Paymenta they should not be expected to disburse out of thoir own pockets In order to provide them with funds for this purpose, Collectors should arrange to place a perma nent advance, not exceeding Rs 50, out of their own at the disposal of the excise inspectors, the amount being fixed with reference to the circumstances of each district The ercia inspector will give to the district nazir n receipt for thus permanent ads ance,-vide note under article 78 of the cu Account Code He will also, under the orders of the Collector, make permanent advances out of lus onn to lus sub. receipts from inspectors, if necesary, receiving similar them If the permanent advance at the disposal of the Collector is rendered inadequato in any district by the provision of a ·Vol III. 16 4.35 PUNJAB EXCISE MANUAL, ernment, Punjab, for examination and disposal: Cocaine that is not passed as fit for use by the Chemical Examiner, should be destroyed by him and the Deputy Commissioner concerned should at once be informed. Cocaine which is passed as fit for use by the Chemical Examiner should be made over by him in sealed phials once in every three months to the Jledical Store Depôt, Lahore. 4.35 All other dangerous drugs should, on confiscation, be destroyed in the presence of the district excise officer under the orders of the Collector, Other condicated dangerous druge.

·excise office CHAPTER 5 RETURNS, REGISTERS AND REPORTS 51 Monthly returns of their sales or other transac- Information Bopplied to tions are sent to the district excise inspector bythe distriot (2) wholesale vendors of foreign liquor, (12) retail vendors of foreign liquor, (122) bottlers of foreign liquor , (vv) vendors of medicated wines (v) wholesale vendors of country spirit, (vi) retul vendors of country spirit , (vri) licensees for the reduction of country spirit, (vira) wholesale and retail vendors of rectified and denatured spirit , (22) wholesale vendors of hemp drugs , (2) retul vendors of hemp drugs , (xi) wholesale vendors of opium, and (012) retail vendors of opium 52 The distillery inspector sends a duplicate copy Information of every pass granted by hum for the issue of liquor from a supp! ed to distillery The treasury officer sends intimation of all orcino ofico issues of excise opiuin, and the district excise inspector of the district of issue sonds a duplicato of every pass covering the romoval of spirt, opium or hemp drugs to any district Ihnally, in poppy growing districts the patwan sends his cultivation register, which is copied in the district excise office From the information thus obtained, and from the records of the annual sales of oxcise and opium licenses, the orciso clerk prepares his registers 5 3 The excise clerk keeps the following registers (1) Register of licenses granted on fixed or assessed fees for tho wholesale and retail vend of liquor, hemp drugs and opium, and the fees paid thoreon (form i 1) (22) Register of licenses granted on fees determined by auction or tondor for the retul vend of liquor hemp drugs and opiun (form V 9) (111) Register of monthly sales at each sliop licensed to soll liquor, homp drugs or opium (form V 3) (10) Register of annual sales by licensed vendors coin. pared with the liceused fees paid (forin V ) Clerk's regio her.

·Vol. III. 2 5:4–55 PUNJAB EXCISE MANUAL. Us of registoru. (u) Register of bottling of spirit done by each licensee (form 1. 5). (vi) Register of cases decided under the Excise, Opium and Dangerous Drugs Acts (form M. 6). (vii) Register of opium (other than excise opium) and hemp drugs transported into the district (form 11. 7). (viii) Register of poppy cultivation, the duty levied thereon and the outtum (forin M. 8). (ix) Register showing receipts and sales of excise opium in the treasury and sub-treasuries (form M. I). Registers M. 1 and M. 2 are prepared when the licenses are sold in January. For the maintenance of Register M. 2, the clerk gets information from tahsildars and the treasury siyahas as to the payment of monthly instalments of license fees, and the register serves as a running account of payments made and owing. Material for Registers M. 3, l. 4, M. 5 and M. T comes from the licensed vendors, for Register 11. 6 from the district excise inspector, for Register M. 9 from the treasury and for Register M. 8 from the patwari. 5.4. Among the most useful, if properly used, is Rogister M. 3 of monthly sales at each shop licensed to sell liquor, hemp drugs or opium. It shows at once the fluctuations of sales at every shop from month to month. By glancing through the figures the inspector can see if the sales of any shop have varied to an extent which demands investigation. The figures also give him & fairly reliable basis for fixing the appropriate license fee for the following year. 5.5. From the registers detailed above the excise clerk is able to keep a running account of demands and recoveries on account of excise revenue at headquarters. From each outlying, talisil he gets a tauzi, or statement of payments, prepared by the talzsil revenue accountant in form M. 20. This the clerk incorporates in his monthly district tauzi (form M. 23), which is submitted to the Financial Comınissioner after comparison with the local treasury figures, and the incorporation of items such as the still-head duty, of whiclı the treasury alone has information. In the Financial Commissioner's office these monthly statements are combined into a provincial account. The clerk also prepares a statement in form M. 24 showing the demand, collection and balance of excise income for the district. Ecolso income 400ounte.

·Vol III. 3 5'60-57 RETURNS, REGISTERS AND REPORTS 5 6 The clerk also maintains a map of the district, Distret exclss map showing the circles into which it has been divided for patrol and inspection purposes and all the excise shops The shops are shown in distinctive colours--red for liquor, blue for hemp drugs and yellow for opium With this map before him in inspecting officer can tell by reading the re gisters and the inspectors diaries how the excise staff are doing their duties In districts where illicit distillation is rife, special maps should be prepared showing country spint shops and villages suspected of illicit distillation These maps will enable the Collector to decide whether more shops are required A red cross may be used to show a shop and i red circle round the nune the suspicion of illicit distillation Where villages are numerous tahsıl maps may be so muntamed 57 The most importint return submitted by districts The annual is the mnurl report on excise and opium which is sent up tport from every district Collectors send their reports to Com nissioners by the 7th of Vry, and send the office copies of the statistical tables direct to the Financial Commissioner as enrly as possible 1 Commissioners forward the district reports with their reinarhs to the Financial Commissioner by the 7th June A provincial report, lunited to 18 pages, 18 written in the l'inancial Commissioner s offico and sent to Govomment by the 7th August It is due with the Govern ment of India on the 7th October The reports deal with the year ending the 31st of March The form of the report has not been stereotyped tain instructions have, however, been issued by the Govern. Moos. Soo ment of India as to the subjects which must be dealt with, and these have been supplemented from time to time by the Imancral Commissioner and the Local Government jects which should be discussed in every report are- (1) The worl mg of the exche establislunent (11) The incidence of license fees on sales of liquor Cer- Exolas tion 63 Sub and opium (111) The popularits of special or spiced spint and the extent of its consumption in place of Chirap foreign liquor (iv) The increasing consumption of beer by the Indian public Thu obould be done before the report is Tritten.

·Vol II 5'8 PUNJAB EXCISF VANUAL (v) The number of cases of drunkenness which have been dealt with (v1) The issue of permits for the possession of liquor in excess of the prescribed limit on the occasion of festivals, etc (vii) The use of rum by troops in consequence of the orders that troops are to obtain rum from distilleries on payment of full duty (vii) The use of rectified spirit by approved manufacturers duty frea and on payment of the concessional rate of duty (22) The course of the trade in opium, and the extent to which Hill opium is being used (c) A review of all cases of smuggling of opium, charas, and dangerous drugs as well as of illicit distillation, which may have been detected during the year (xi) The price of charas, and the effect on imports . the contract area system (212) Relations with Indian States in excise matters (x112) A note as to the extent to which executive orders were used in dealing with breaches of conditions of excise licenses (xiv) the manufacture and consumption of denatured spirit and industrial alcohol 58 In order to be really valuable, a report should consist of accurate facts and figures, with concise and intelligent criticism of them, both facts and comments being contained within reasonable compass In proportion as its space is occupied by discussions, even though they may be useful or interesting in themselves, or by the record of the writer's views on points cognate with the subject-matter of the report, its utility wi be diminished A narrative 18 required, as well as tabulated statistics, in order to exhibit adequately the facts of the year's administration, but there is a tendency, on the one hand, to introduce into the narrative much that might be compressed into brief statistical tables, and, on the other hand, to embody tabular statistical tables in the lotter-press of report because the writer is inclined to exhibit the facts in a form prepared mechanically by ministerial subordinates, rather than adopt the more laborious rn of the port ·Vol. III. 5 5.9 5.12 RETURNS, REGISTERS AND REPORTS and more useful process of digesting them into a concise and lucid narrative The multiplicity of tables by no means ensures brevity of narrative, and the object in view is 80 to distribute the information between narrative and statistics as to present the record of the year's work in the most interesting and comprehensible form (G of I resolution (H D) No 987 1013 dated 25th February 1901) 59 In order to attain this object, the following Form of the report principles should be strictly followed (2) The report should contain only the explanation of really important or suggestive variations in the vt atistics and the statement of really noteworthy Hauts in the history of the years administration (12) No more pıraphrasing and reproduction of the statistics should be allowed in the report (111) All attempts to offer explanations of variations in the figures which are not important or unusual should be excluded unless the fact alleged in explanation 15 in itself important enough to demand mention (w) The idea that it is necessary to say something should be discarded and it should be recognised that the brefer 1 report is, the better, if it says all that need be said to show an intelligent com prehension of tho meuning of the facts and figures and of the salient features of the year's work 5 10 Torms of the statements to be appended to the Annual atato report are forwarded to Collectors overy Jerr by the Iinancial mente Commissioner, who mentions at the same time any special points of oxcise policy or administration which he desires Collectors to discuss in their fortlicoining reports Tho statements are altered periodically and as thor are prescribed each year by tho Iinancial Commissioner and blank forins sent to every district in time for use in the annual report, the forina linte not been printed in tho L\cise Vanual 5 11 At the end of the financial year & provincial Prev ocial statement of excise receipts and charges is prepared froin the cake desto monthly tauzis and formirded to the Director of Commercial Intolligenco at Calcutta in forin V 23 5 12 In addition to the aunual report, vanous returns Dutrice aro subnutted to the Financial Commi sioner, cluefly from reters district Lucie offices, but al o from iniscellaneous source ·Vol. II. 6 5.12 PUNJAB EXOISE MANUAL. The returns submitted by the District Excise Offices dre Monthly. Date of subm1991on, 1. District Statement of Excise 10th of the following Income from spirits, month. opium, and hemp drugs (form M. 23). 2. Statement of Demand, Col Ditto. lection, and balance of Excise Income (forin 11. 24). 3. District Statement showing Ditto. the Supply and Expenditure of Excise Oprum in each month (form M. 12). 4. District Statement of move- Ditto. ments of all oprum other than Excise Oprum (form M. 11). 5. Statement showing the out- end of the following turn and issue of spirt month. from distilleries (form D 4-part 15). 6. District statement of charas 10th of the following stored in and issued from month. bonded warchouses (form H. 15) 7. Absentee statement of ex- 2nd of the following cise inspectors and sub month, inspectors (form M. 39) 8. Monthly account of transac- 2nd of the following tions the chemical month. xcorks (form 11.C 11). Quarterly. 9. Statement of brewing ope- 2nd of the following rations (form B. 11). month. 10. Statement showing, in gal- 15th of the following lons, issules from the month. bretlery (form B. 12, Part 8). (From Simla District only). in ·Vol. III. 7 5.12 RETURNS, REGISTERS AND REPORTS. are com- (Quarterly-concld ) Date of submission 11, Statement showing the end of the following quantity of beer issued month, to troops in the Punjab and other provinces (form B 14). 12 Statement showing the 15th of the following quantity of liquor import month ed in the Punjab during the quarter from other provinces (form MI 55) Annual 13 Annual statement showing By the 7th of Aprıl. the supply and expenditure of excise opium (Form M 13) 14 Auction statements showing To be submitted as arrangements made for soon as the aucsale of licenses for vend tions of liquor, opium, and plete hemp drugs (form 14) 15 Statement of licenses granted On the 15th April on fixed fees (form NI 15) 16 District indent for ercise In December. opun (form M 26) 17 Contidential reports on the By the 7th of April. inspectors and sub-inspectors (form 1 31) Statement showing the 11 To be submitted spection of licensed pre along with the ex. mises (form M 12) cise report. 19. Budget í stimate of Lucre Revenue under head o- Lıcıso Opium (Form V 20 Budget L-timate of Luke } As given in Chapter Revenue under hend VI 6 --Exc1s0 (form V 15) 21. Budget Estimate of Lipendituro under head o Licise (form 1 46). each year. 18 ·Vol. II. 8 5.13-5.14 PUNJAB EXCIBE MANUAL. Annual-(concld.) Date of gubmission. 22. Establishment Returns— In April. inspectors and sub-inspectors (Not printed). 28. Indents for Excise Forms In February. (English and Vernacular). Occasional. 24. Statements of the results of As soon as the rere-sale of licenses sale has takon (form M. 16). place. 25. Descriptive rolls of As soon as the offenoffenders under the Ex der is arrested. cise, Opium or Dangerous Drugs Laws form . 31). 26. Excise raid reports (form As soon as the raid takes place. 27. Statements of result of trial As soon as the case in cases under the Ex has been decided cise, Opium, and Dan in the Lower gerous Drugs Act (form Court. M, 32). M. 93). MODCOO, 28. Transfer Reports (form M. As soon as the trans- 40). fer has taken place. Of the statements noted above, those in italics are sent direct to the Financial Commissioner, the office copies being sent to Commissioner. The rest are sent to the Commissioner for transmission to the Financial Commissioner. Returns bent 5.13. District Excise Offices send to Commissioners to Commia. the following statements : Annual Stock Statements (form M. 28). Bilcellaneocs 5.14. From other sources the Financial Commissioner Reteros gets the following returns :- (1) From Messrs. Carew & Co. at Shahjahanpur- (a) Quarterly statement showing issue of spirit from the Rosa distillery to licensed vendors other than canteen licensees in the Punjab (forin M. 51).

·Vol III 9 5.15 RETURNS, REGISTERS AND REPORTS (6) Quarterly statement showing issues of spirit from the Rosa distillery to licensed vendors holding canteen licenses in the Punjab (form M 52) (c) Quarterly statement showing issues from the Rosa distillery to troops in the Punjab (form M 58) (d) Quarterly statement showing issue of spint from the Rosa distillery to clubs, messes and private persons (form M 54) (21) From other Provincial Governments- Quarterly statements showing the quantity of liquor exported from the Punjab to other provinces (form N 56) (111) From the Charas Officer at Leh- Monthly statement of charas deposited in and removed from the Leh warehouse (form M 57) (rv) From the Collector of Customs, Karachi- Monthly statement of cocaine passed at the Karachi Customs House (form M 58) (v) From the Resident in Kashmir- Monthly statement of imports into the Punjab of spirits and fermented liquor manufactured in Kashmir (form M 59) 5 15 Books of reference, circular orders and files of Destructor correspondence should be permanently preserved Distillery registers 1 5 6, 13, 14 and 14 A, as well as brewery registers 4 and 12, should be permanently pre served in the distillery or brewery The following should be preserved in the Excise Office for six years Patwaris register of poppy cultivation Exoise Clerk s register of poppy cultration, the duty levied and outtum Tho following should be preserved in the Excise Office for threo years Licise leases and secunties Cases relating to the collection of excise revenue Diaries of ciciso inspector of records ·Vol. II. 10 5.15 PUNJAB EXOISE MANUAL Tauzi statements received from tahsıls showing receipts on account of liquor, opium and hemp drugs, licenses and acreage duty on poppy cultivation Budget estimates under the revenue heads of account. All registers not herembefore provided for. All charas registers maintained in bonded warehouseg. All export, import and transport passes relating to liquors The following should be preserved in the Excise Office until the end of the year to which they relate Miscellaneous reports of an ephemeral nature regarding excise contractors Miscellaneous reports of an ephemeral nature regarding poppy cultivation Statement of sales received from excise contractors Certificates received from wholesale opium contractors. Papers regarding appointments of agents by excise contractors. Applications for issue of excise opium from the treasury Applications for renewal of licenses by licensed druggists and licensed chemists Applications for licenses to sell methy lated spirits Applications for permission to cultivate bhang All other papers (not being registers) relating to excise, whether English or vernacular, should be preserved for one year, and then destroyed Lacise papers should be kept in the excise office and not consigned to the record-200m. Destruction of papers should be done yearly on the lines indicated above under the orders of the excise inspector, ·CHAPTER 6 BUDGETS 6.1 Budgets for receipts and expenditure of the Excise Department excepting those prepared at Hordquarters are submitted annually by Collectors, through Commissioners, to the Fmancial Commissioner They are due on the following dates With Commissioners Vath I'mnancial Vrth Finance Commissioner Department 6-Excise (Expenditure), 1st October 15th October 13th September VI—Ixcise (Receipts) 15th 1st October 1st November September The attached statements show in detail the budgets of the Department The Punjab Budget Manual contains cotailed instructions for the prepuition and submission of roceipt and expenditure budget ostimates schedules of now expenditure statements of excesses and surrenders, appropriations and re appropriations in the budget ostimates and also regurding the responsibility for a scrutiny of the progross of revenue and expenditure The Tinancial Commissioner will submit to the I'inance Department by Janurry 27th the most accurato forecast possible of the Excise Roi enue for the succeeding financın! year together with fresh rovisod figures for the curiont verr in form BV 2 6 2 Blauh forms in BV 1 are supplied not later than July 1st by the Finance Doportmont and the Lure Clerk should immodately entor the actuals of the preceding rear and the origmal estunato for the current rear and submit thom to the Inspector who will pass them on with lits propo als through the Lici e Officer to the Collector Punctulti submission of builgots 1 of the greatest importance It 1 dosimblo thint the expenditure budget, vluch is simple, should bo disporod of first and sent on in Tugrist The receipts budgets must wut till figuros for lugust an in in ·Vol I 2 63-67 PUNJAB EXCISE MANUAL 63 As Inspectors and Sub-Inspectors are borne on a provincial scale no estimate for their pay is required nor need å nominal roll be prepared The only establishment for which provision should be made is Excise peons and the clerks of the Excise Superintendents whose offices are budgetted for by the Deputy Commissioners of Lahore and Ludhiana District Excise Clerks are budgetted for with the rest of the Deputy Commissioner's establishment 64 The primary units under the head 6 C--Excise District Executive Establishment which require particular attention are (1) " Travelling allowance," (2) Other Allowances and Honoraria--Rewords to Government servants," and (3) Supplies and Services-Rewards to private persons Collectors should be careful to make adequate provision for rewards and explan their reasons for their demand 6 5 The Budget of the cost of excise opium is prepared by the Financial Commissioner on the indents for the current and the following yeu 66 The Budget of Receipts is of great importance and demands the particular attention not only of the Collector and his assistants but also of the Commissioner On it, in no small mersuro, deponds the financial forecast of the Province It is advisable that Commissioners should wait for all District hudgots to come in before making their suggestions That will then be better able to appreciate the situation in their Divi. sions as whole 6 7 In dezlog with license fees of all kinds in the revised budget it must be remembered that thoy include only 5/6th of the foes for the current yerr To this must be added th of what is estunated is the foes for the next year In budgetting for tho nout jerr the Collector must make the best ostim te possible, having rogard to the general trend of consumption in the district, the difficulty, if any, of collecting foes, and any otlier consideration that occurs to him His ·Vol. II. 3 68-6-9 BUDGETS. budget for the next year must be the whole of the fees he expects to get at the auctions as it is useless to attempt any forecast of the advances for the year after that. 68 Still head duty is for Collectors in Distillery Dise tricts of the greatest importance, and must be based on gallonago on the assumption that still head duty will remain unaltered His basis should be the issues for the first 5 months of the rear added to those of the last 7 months of the preceding year, and he should check the result by consultation with the Manager of the Distillery both for the revised and budget estimates 69 Sale proceeds of excise opium must be based on Sale proceeds past actuals of issues from treasures and recorded consump-opiam, tion checked by the indents for the current year Issues from treasures should be calculated as opening balance with vendors plus consumption legs closing balance. The provincial total under this head is further chocked in the Financial Commissioner's office with the indent for the following year, when the final forecast of excise revenuo goes to the Finance Department in January.

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·are 64 CHAPTER 7. STATIONERY, FORMS AND CONTINGEVCIES. 71 Collectors should include in their annual stationery Statwnory. indent the stationery required by the Excise Department. Indents for typographic excise forms of all kinds required during the year should be prepared in accoidance with the instructions given in the Punjab Painting and Stationery Manual The Superintendent of the Deputy Commissioner's office is responsible for seeing that these instructions carried out 72 All contingent expenditure is debitable to head Contingen- 6--Excise, ' and should be kept within the sanctioned ap-cles population Money requned to meet contingent charges payable from the contract grant will be drawn on contingent bills in accordance with the rules in the Civil Account Code and the instructions laid down in Punjab Government, Finance Department, letter No 22367-B , dated 11th October 1924. Detailed accounts of all expenses must be kept in the contingent register prescribed by article 94 of the Civil Account Code, Volume I, and all rules and orders of the Finance De. partment and of the Accountant-General must be duly observed. Rewards coine under the prunary unit Allowances and Honoraria" The District Nazı 18 Lesponsible for the disbursement of exciso contingencies and the maintenance of accurate accounts reg «rding them 73 District offices will be suppliel with copies of the Excise danaal according to the followng scale : Sapply of Deputy Co ninisyoner Excise Officer Sub-Division al Officer Exciso Superintendent Ixcise Inspecto- Tyriso Sub-Ins le tors on Bintul cila 1 eich (intonment Vostrito Cxciso Clerk Superintendent, Call Office Distillery Vanger Library Bronery Vaussur .. 66 1 Exciso Manual 1 1 1 .. 1 1 1 1 + 1 ·VOL. 111. PUNJAB EXCISE MANUAL. In the event of a transfer of a Sub-Inspector involving a reduction of district strength, le should take his copy with him. Officers are responsible for keeping up to date their copy of the Excise Manual. In the month of March in each year Distillery and Brewery Inspectors should make certain that the manuals in charge of the Managers have been brought up to date by the inclusion of all correction slips issued. The copies in the library are intended as a reserve foi Excise officers above the sanctioned rcale. They are also intended for the use of magistrates, other than the Excise Officer, who hear Excise cases. Correction slips, as issued by the Superintendent, Government Press, will be made over to the Excise Clerk, who is personally iesponsible for keeping all copies of the Manual up to date. He will personally collect and post all copies at headquarters, and will despatch the correction slips of Sub-Inspectors at taheils. Once a year, in the month of May, he will call in and verify all copies of the Manual.

·instrumenta CHAPTER 8 DEPARTMENTAL APPARATUS 81 All instruments for testing liquor are supplied Testing from the Financial Commissioners office and no others muy be used Every district inspector and sub inspector I and II grade is supplied with a thermometer a Sıkes hydrometei varız tion tables and a testing glass These are to be used for testing the stiength of liquor The standard of strength is known 95 London proof which is legally defined as a mixture of alcohol and water such as shall at a temperature of F weigh exactly i{ths of an equal meisure of distilled water The casl should first be well stirred with a stick A emple of the liquor should be taken in the testing glass and the tem perature iscertained by putting the thermometer into the glass The hydrometer should then be put into the glass and read off Reference to the vanation tables will give the strength of the sample after a very simple calculation which is expluned in the tables A vérition from the reputed strength of two degrees in either direction may be neglected A variation of more than two degrees is presumptive evidence of adulteration Such spirit should be impounded and the licenseo prosecuted unless he can explain the discre pancy to the satisfaction of the excise officer 8 2 In taling simples, the test glass should be filled War of to within an inch of the top The hy diometer must float in the liquor, and must be rend by holding the glass at the level of the eye and reading horizontally through the glasg Reading the hydrometer from above or belon gives innt curato results 83 Single stem hy drometers are to be used for shop Instrumente inspections and must not be employed for reducing the for the redus tim of spint stiength of spirit Such reduction should be done after testing the strength of sprit by means of a fire part hydro metei All wholesale sendors who have got reducug licenses oi tho want to reduce spirit from a lugher to a lower strength should provide themselves with five part hydrometers with N P L certificates and corrected Sikes Tables 84 The district excise officer must see that the dis Sarettuna. trict staff understand the use of the testing instruments and 115e them habitualls If the excice officer makes a sub in instrumento ·Vol. III. 8:11–8:13 PUNJAB EXCISE MANUAL. Indent for Excise In. tramenta 8.11 At the end of March in each year Collectors should send an indent of instruments, locks, gauging rods, measuring and test glasses, etc., required for distilleries, breweries and district work for the next year, direct to the Financial Commissioner. The Excise Assistant and the Excise Superintendents when inspecting distilleries and district offices should check the stock book maintained in form M. 28, and see that all locks and keys have been regularly oiled and cleaned. Apparatus 8.12 Suitable types of hydrometers, saccharometers, thermometers, test glasses, locks, measuring tapes and gaug. ing rods are stocked in the Financial Commissioners' office and the requisitions of Deputy Commissioners are met from this stock. The requirements of the province in these articles are determined in the Financial Commissioners' office, and an annual indent for stores likely to be required from England 19 submitted to the High Commissioner in form M. 61 by 1st of August in each year. Telegraphic 8.13 The Financial Commissioner is authorised about indonte telegraph direct to the High Commissioner for India in England in case of urgent demand for stores, and a set of code words has been assigned to the Financial Commissioner for use in connection with indents In using the code words, the Government of India's instructions on the subject should be borne in mind. (Government of India letter (C. DID.) No 1005, dated 31st January, 1912, and Government of India resolution (C. & 1 D.) No. 6023-6055-64, dated 1st August 1906), to for atores ·CHAPTER 9. Liquor Licenses. 9.1 Section 26 of the Excise Act (Act I of 1914) When requires that no liquor shall be sold, except under a license. licensca are The same section provides, however, that liquor lawfully required. procured by any person for his private use is exempt from this restriction. It has been held by the Legal Remembrancer that a bona fide club or mess is a juristical " person, and, when such a club or mess keeps up a stock of liquor for the private use of the members, the question of taking out a license does not arise. The stock of liquor belongs to the members jointly. The supply of liquor on payment, provided it is sold to members only, does not amount to a true sale, but is a private arrangement between them. 9.2 In distinction, however, from bona fide clubs, Clabs. there are proprietary clubs which may be mere concerns run for a profit to be enjoyed by the proprietors or shareholders ; and, in addition, there are in the province many co-operative institutions which supply liquor to different communities. In the case of these institutions, when liquor is kept and supplied at a profit to be enjoyed by the proprietor, company or shareholders, a license to cover vend is obviously required by law. 9.3 As there is some little difficulty in defining Definition accurately what is a bona fide club and what is not, an opinion of a clab. on the subject furnished by the Legal Remembrancer is reproduced below as a precise guide. 94 The Legal Remembrancer's view is as follows. Legal Ro. mcmbracer's Stated generally, the principle is this : that licenses aro necessary in the case of all institutions, however constituted, in which (1) liquors are supplied to (a) non-members or non-subscribers, on pay ment ; and (1) members or subscribers, with a rior to making a profit to be divided amongst the members or subscribers ; e) the institution is worked for profit by a person or persons otlier than the genel body of members or subscriborg. opinion.

·Vol III. 2 94 PUNJAB EXCISE MANUAL The Legal Remembrancer amplifies the principle thus I-Licenses for the vend of spirits are obligatory in the case of (a) proprietary clubs or institutions (that is, clubs or institutions which are the property of any person, or body of persons, other than the subscribers to, or the members of, such clubs or institutions), whether incorporated under the Indian Companies Act, 1882 or registered under the Literary, Scientific and Chartable Societies Act, 1860, or not, if the proprietor or proprietary body carries on the business of such club or institution with a view to mahing a profit therefrom, or sells spirit at a profit to the subscribers or members or other persons frequenting or using such club or institution or obtaining spirits therefrom (b) co-operative societies or associations, whether incorporated or registered (as aforesaid) or not, the profits (if any) derived from the business carried on by which are divisible among the shareholders or members thereof, or subscribers thereto, whether by way of dividends, or of increased benefits or otherwise II Licenses for the vend of spints are not required in the case of persons associated together in a mess, club or similar institution muiged by the subscribers thereto or members thereof, whether incorporated, or registered (as aforesaid) or not, provided that (a) the purchases of spirit made are for the sole benefit of the members or subscribers, (1) spint is not sold by, or on behalf of, the members or subscribers to persons other than such members or subscribers , (c) spirit is not sold for the purpose of making a profit in which the members or subscribers are to participate in the form of dividends or other pecuniary gain Explanation I - In the case of a mess or club, the exprossion member" includes an honorary or temporary member.

·Vol. III. 3 95 LIQUOR LICENSES 99 mile limit Explanation II -- In these rules the expression “ profits does not include a percentage charge to membors or sub. scribers over and above the actual cost of procuring the spint supplied to them for the purpose of forming a reserve fund to secure the members or subscribers from loss, or for expenditure on the comfort and convenience of the entire body of members or subscribers associated together, taken as a whole 95 The question of establishing a limit of distance The three between Punjab districts and neighbouring Indian States, within which no shop for the sale of spirit, opium or drugs should ordinarily be licensed, came under the consideration of the Punjab Government in 1893 when a circular (Excise Cominissioner's circular No 4, dated 17th March 1893) was issued on the subject Certain principles were enunciated in the case of the common boundary between the Punjab and Patiala State, and under the orders of the Financial Commissioner these principles were to be considered as of general application and were to be acted on when any question with regard to the site of a shop adjacent to the common boundary arose The principles were as follows - No shop for the sale of intoxicating liquors, opium or drugs shall ordinarily be located within three miles of the common boundary on either side, unless- (1) it is required to meet the demands of a town or considerable trade centre, oi (21) in the case of isolated villages belonging to either party, in wluch there is a consi derable deinand for intoucants and luch are at so great a distance from the nearest licensed shop of that parts that customers could not conveniently obtain their wurplies from it Futher that no new shop shall be opened at any place within the three-mulo limit on either side (etcept at the leadquarters of a district or in a cantonment) without notice being given to the other party and a considertion of any ob jections which the other parts mil urge Government still attaches great importance to the observance of these principles It sliould be notei, 2011.

·Vol III. 9-6-97 PUNJAB FXCISE MANUAL. over, that in such observance there must be a certain amount of " give and take " A further circular was issued under the orders of the Lieutenant-Governor and the Financial Commissioner in 1897 District Officers were instructed to be careful not to insist on the general rule regarding the three-mile limit against Indian States to an extent beyond that to which they were prepared to act up to it themselves It should be presumed that a shop within three miles of the common boundary is objectionable, and the party under whose authority it has been established should be prepared to make out a case for its continuance These principles have recently been under discussion at meetings of the Lxcise Board and at the Hill States Excise Conference It has been found that particularly in hill areas rigid insistence on the three mile limit is impracable but the representatives of the States have generally agreed that it would not be proper for State to establish a shop within three miles of the Punjab boundary without first warning the Punjab authorities and giving them an opportunity of stating their objections The same degree of courtesy should be shown in similar circumstances by tlie Punjab authorities 9 6 In order 8 of the Punjab Excisable Articles License and Sale Orders are shown certain persons to whom licenses may not be granted This prohibition applies equally to licenses issued under the Opium Act A black list of such persons is maintained and forwarded by Collectors from time to tune through the Commissioner to the Financial Commissioner for information of other Collectors No nimes may be removed from the list without the permission of the Financial Commissioner The Collector is ruthorised to enter the names of such persons in the black list, provided that he sends immedinte intimation of such entries through the Commissioner to the I'ınancial Commissioner. The reasons for the action taken should be briefly stated The iemoval of names of persons entered in the provincial black list will be effected twice annually once before the annual auctions of excise licenses and once on the 1st of July Recommendations of district offlcers for removal of naines should resch the Financial Commissioner not Inter than the 10th of December and the 10th of June 97 It is important to see that liconses are given to men of good character only. In the case of licenses givon Blok het Chwucht ol Yenna, ·Vol III 5 98-910 LIQUOR LICENSES - be I conged on fixed or assessed fees or free of charge or by tender, the Collector should make enquiries beforehand Where, however licenses are sold by auction the Collector must have recourse to the black list 98 The Collector should see that as far as poggi. Premises to ble be lioongod. (1) retail foreign liquor shops and retul country spint shops are at a distance from one un other and (2) the premises whether m a town or & village ne neirolice stations posts in charge of village watchmen 9 9 Licensed premises should ordinarily be single premises to storeyed buildings If the Collector licenses a building with more than one storey he should license the ground floor only Where licenses are issued for the consumption of liquor on the premises it is undesirable that such premises should include separate rooms which can be used as private bars The case of erch shop should be considered by the Collector, and the proprietor be required to clony with private rooms by throwig then into the main shop or by closing up the entrances as may in euch case be suitable any circumstances tlie Collector tlunks that a good case can be made out for the retention of a puvate bar he should Report the matter through the Commissioner for orders 9 10 foreign and country liquors are distinguished Forelga in the Punjab Licise Liquor Definitions (Excise Vanual Tolume II Chapter I) It will be seen that the distinction and relation thoro mide is purely one of duty 1 oreign liquor includes (a) duty puud im; orted liquor whnchi inay be either liquor of superior qualiti, such as the well hnown brinds of Scotch and Irish whuis op 01 cheap imitations often ma lo of potato aprut and (1) Indian modo foreign liquor To subdivided Some genuino malt whusl oy 19 distilled in the Punjab but genci ulls Indian mde foreign liquor is uither red rum te cine spirit colourel with carime or the so called whisher brinds and gu distille I in from a cane bise with the addition of ten e bo observed from the liquor license rule tho of foreign liquor the imi ortant distinction is not between wholesale and retail trde but between sales to the trade and sales to the public When Iicenses in foring I. 1 and L are held by tlie same person or firm confusion If in Liquor flug ngun muy Indus It wall that in case ·Vol. III 6 911-9-13 PUNJAB EXCISE MANUAL Hotel and restaurant ucenses in Canteens, may sometime arise over the assessement of fees Sales to clubs and messes should be treated in this respect as sales to the public, while sales made to regimental canteens should be regarded as sales to the tride The reason why under rule 14 of the Liquor License Rules licenses for the sale of foreign liquor and country liquor should never be given to the same person is that this would involve a danger that the licensee may sell the cheap country spirit disguised as the more expensive foreign spirit and thus defrvud both the public and the revenue 9 11 It should be observed that the holder of 1 bar license is bound by all the conditions of the license of the hotel or restaurunt to which the bar is attached It follows that liquor may only be sold to persons taking meals in the hotel or restsurint ou residenta in the hotel to which the bar is attached The Licise staff should ever cise particular vigilance in the cise of hotel licenses which liquor may be sold to residents throughout the 24 hours to prevent sales to unsuthorised persons 9 12 Canteens fall into two classes (a) Canteens run regimentally on the club system (1) Canteens run by contractors selected by the regimental authorities All canteens in class () must take out licenses under the ordinary rules applicable to the grant of licenses for retul vend of foreign liquor Canteens falling under class (n) need not tale out any license prouded that the ev penses of purchasing liquor are met from a common fund 9 13 Rectified spirit is defined as spirit of a strength of 19° or more over proof The term includes absolute alcohol On special application mode to hum the Imancial Commissioner will make arringements to remit or refund the excise duts on locally manufactured rectified spirit used for industrial and scientific purposes as follows (1) For analitical work ) lor pliarmaceutical inanufacture of tannic acid (3) l'or the inanufacture of medical solid oxtracts (1) For the manufacture of fulminates by the Army Ordnance Department (Gotcrument of India letter No (765 G datert 13th June 1917 as amended by their letter No 189 0 Anteil 11th October 1926 ) Rectified spint ·Vol III. 914 LIQUOR LICENSES This concession is subject to the following conditions (1) That thoroughly adequate safeguards ire imposed to prevent misuse and if any particular conression of this nature involves extra expendı tuie in the way of excise establishment or otherwise it should be borne by the parties benefiting under the concession (2) That the concession will only be allowed in mdivi dual cases wuch will be considered on then merits and will not be allowed in any cises in which the use of any kind of denntuued spuit is not deleterious 9 14 Orders 9 16 of the Punjib Excisenble Articles Consultat os License and Sale Orders huve been fruined with the object bodiesa reof giving effect to the statutory obligation imposed by garding section 35 (2) of the Punjab Excise Act le the obligation exc90 to ascertain local public opinion before giunting a license ments for a new retail shop for consuniption on the piemises These rules enjoin that if the new shop 19 proposed to be located in 1 rural area the proposal will be ind in writing before the District Board otherwise it will be laid before the committee of the municipality notified are: or small town But while it is advisable to limit the scope of the rules buying the force of law to the subject inatter of the statu tory provisions (inder vluch the rules are framed, i e, in the mesent cise to the ascertainment of local public opinion before opening a shop which is (a) for the retul consumption of liquor on the premises, and (b) established on premises not proviously licensed It is no less desirable as 1 inatter of executive policy rather than of statutory obligation, to give to boards and committees an opportunits of expressing their viens in regard to other questions of excise adminis tration especially to bo brought in 31st August in eu bodies concerned, re in urban ares the committee of the municipality, notified are: or small town and in rural areas the District Board any changes which he propio es to make in the excise administration of the district during the year beginning with the 1st Apnl following under the following 1 ·Vol III. 8 9:15 PUNJAB FYCISE MANUAL heads to which the rules given in sections 4 9 to 4.16 of the Excise Manual, Volume II do not apply (1) Hours of sale (2) Grant of new licenses other than licenses for the consumption of liquor on the premises (8) Grant of special licenses for fairs (4) Situation of shops (5) Proposed reduction of licenses (6) Regulation of amenities offered and method of conducting shops (7) Method of muntaining oriler anl decency in shops (8) Condition of licenses in general including restriction of sale on the premises In making such references the Collector should intimate that he will be prepared to consider, not only representation in regard to the proposed changes but also any representation connected with matters falling under the foregoing heads which the board or committee concerned may desire to put forward, even though no change in respect of such matters has been notified as in contemplation The Collector should consider any representation on the above points which reach him from the local bodies before 1st October, whether they deal with his proposal or ombody proposals initiated by the local bodies Not later than the 15th October ench year, Collectors should submit to Commissioners their proposals dealing with all such representations recened from the local bodies in which they will state to what extent they agree with such representations All such proposals should be despatched by Commissioners so as to reach the Financial Commissioners' office not later than 31st October in each year. The IInancinl Commissioner will then consult the Ministry of Agriculture before according sinction Cloure of 9 15 It is sometimes desirablo to close the ordinary abom on the liquor shops in the neglibourliood during the time when a fair of talna and of any importance is being held or polling is being held for rolling Jaya election to the Central or Provincial Legislaturo or to a local body. If there is, in the Collector's opinion, a genuine locni movement in favour of such closure he should refer tho matter to the local bodies concerned in the manner indicated ·Vol. III 9 9.16–9:17 LIQUOR LICL VSES in the foregoing paragraph. If, after he has consulted the local bodies concerned, he is still in favour of the proposed closure, the case should be reported to the Financial Commissioner in time for orders to be communicated before the date fixed for the auctions When such sanction has once been given, it need not be obtained in the subsequent years unless the Financial Commissioner so directs 9.16 The deposit of Rs 25 made under rule 38 clause Advance 8 of the Punjab Liquor License Rules by persons desiring to deposito at bid at excise auctions should be credited into the treasury as a revenue deposit under Article 195 (b) (2) of the Civil Account Code, Volume I. 9 17 It is laid down in the Punjab Liquor License Rule Foreign 39 (29) (6) (111) that Except as otherwise permitted by the liquore Financial Commissioner every bottle of imported foreign spirit, purporting in the opinion of the Collector to be a reputed quart, reputed pint, or a reputed half pint, respectively, and in the possession of or sold by the licensee, shall, if it contain less tlan 26 ozs. of spirit in the case of a quart, or less than 13 ozs of spirit in the case of a pint or less than 6. ozs. of spirit in the case of a half pint, bear a label showing in conspicuous lotters and figures the minimum guaranteed quantity of its contents As the trade custom in Lurope recognises the issue of French brandy in 23 uzs bottles and of London gin in 24 oz. bottles, certain well-known brands have been exempted by the Financial Commissioner from the operation of this rule, provided the Innded cost at Karachi is not than Rs. 60 in the case of French brandy and Rs 35 in the caso of London gin per dozen quarts, its such brands do not enter into competition with countri spirit or Indian inade foreign spirit These instructions will apply mutatis mutandis in the case of pints and half pints The Financial Commissioner has been pleased to esempt tho following brands from the operation of this rule.-- (1) E shaw No 1 Brandı. (2) Eshaw No. 2 Brandy. (9) Laslınw's V. S. O very special old Brud. (4) Courvoisier's V.S.O.P. 30 year old Brands. (5) Courvoisier's 1873 Brandr. (6) Courusier's Napolcon 80 year old Brands. (7) Cours oisier's 1884 Brandı. (8) Cours oisier's i medals Brands.

·Vol. III. 10 9.17 PUNJ IB EXCISE VANUAI. (9) A de Luze's Fine Champagne old Brandy. (10) Saccone's lethusalem (very old) Brandy. (11) Grande Champagne 50 years old (A de Iruze) Brandy. (12) Armagne Tres Vieux Brandy. (13) Justerını and Broohs, 60 years old Brandy. (14) Hennessy's Three Stars Brandy. (15) Cognac Thee Stars. (16) Gordon's Gin. (17) Burnett's Gin. (18) Nicholson's Gin (19) Phipson's (Club) Gın. (20) Wartell's Three Stars Brandy. (21) Martell's Special Trade Mark Brandy, Quart bottles (22) Vartell's Three Stars Brandy, Flasks. (23) Hennessy's V. O. Brandy. (24) Hennessy's X. O. Brandy. (25) Hennessy's Extra. (26) Rare Old Cognac. (27) Boord's Gin, Old Tom. (28) Boord's Gin, Dry. (29) The Financial Commissioner lins also been plensed to exempt all liqueurs other than Brandy, Whisky, Rum and Gin from the operation of this rule. (80) Beehive Brandy (Adet Seward et Cie). (31) Beefeater Gin (James Burroughs). (92) Messrs. Seager, Evans, and Company's Old Tom Gin. (33) Messrs. Seager, Lyang and Company's Dry Gin. (31) Pinet Castillon Superior Old Three Stars Brandy. (95) Pinet Castillon 20 years old Liqueur Brandy. (36) Alfred Morton's 20 years old Brandy. (37) Holloway's Gin. (39) Bol's Silver Top Gin.

·CHAPTER 11. DISTILLERIES. 11 1 Liquor is distilled in the Punjab entirely on the Distillery tywy private distillery system There are no Government dis tem tilleries or bonded warehouses for spirit, and there are no authorised out stills The liquor supply of the province is left to private enterprise, closely controlled however, by the Excise Department 11 2 There are in the Punjab four licensed distilleries Location of situated at Rawalpındı, Amritsar, Sujanpur and Karnal Distilleries They are owned by the following firms (a) Rawalpndı Distrllery --The Murree Brewery Co, Rawalpindi (1) Amritsar Distillery —The Amritsar Distillery Co (c) Suanpur Distillery --The Punjab Sugar Works and Patent Carbonic Acid Gas Co Ltd , Sujanpur (Punjab) (11) Karnal Distillery-Lala Kılıorı Lal, sons There is a distillery situated at Solon in tho Baghat State torritori which a owned by Messrs Dier Neakın & Co 11 3 The spirit produced in the distilleries is made Country from the following distilling bases, namely, gur, liquid moln - and ificed ses, barley malt and solidified Jara molasse With the exception of the last named, the basey used are indigenous The Java base is imported from the Java sugar factories in fibro basl ets, holding on an average, ttro maunds each Gur nnd molasses (liquid and colidified) being products of the sugarcane the spirit produced therefrom is according to Luropean nomenclature hnown 75 rum (see Technical Luo Manual, section. In its play state re, uncoloured and unfiny oured it in tlie spurt i nonn in ixcise parlunce n pulun country spirit and excised as such This is the spurit par excellence of the province universal in the villages and general in the town To suit special Indian taste, indigenou spice and flavouring matter such as ani ced, cardamoin, etc are added to plain countrs spirit The mixture ! then redistilled and the spirit thereafter n covered from the still is known as spreed spurt, sluch by definition is' spint redistilled after the addition of tlour and spice to plun spint' Some dı-tilleries al o adserti e a -pecial spiced spirt' which is either ordinari spiced spint natured or ·Vol. In. 11.4-1168 PUNJAB EXCISE MANUAL Indian made Rectified spirit spiced spirit made with more costly ingredients or according to some special recipe This is only issued from distilleries in bottles and not in bulk Colouring of spiced or special spiced spirit is permitted, provided the colour does not imitate that of a foreign brand Plain country spirit and plain or coloured spiced or special suced spirit is excised at Rs 6 4-0 per London proof gallon 11.4 The following descriptions of liquor are classed foreiga spirit as Indian-mide foreign spirit ani are excised at Rs 17-8-0 per London proof gallon (1) Plain country spirit colowed in imitation of Jamaici rum (2) Plam country sput soplusticated by the addition of essences of whu hy, brandy or gin (3) Whisky inınufactued from mil ed barley 11 5 Plain country spirit of not less than 49° over proof is hnown as rectified spirit Thus spit is used by chemists and in various arts and manufacture, and by approved manufacturers licensed as such It s excised at the rate of Rs 21.6 0 per London proof gallon Denatured or 11.6 Plain countıy spirit of not less than 30° over methylated spirit proof to which, under special regulations, inineral pyridine bases and caoutchoucine have been added to render the spint unpotable, is known as denatured, or more cominonly as methylated spirit The process of dennturation is fully described in the Technical Excise Vanual, Chapter 12 Denatured spirit of local manufacture 19 e empt from the piyment of excise duty on issue from the Punjab distillendes 11 7 Under Section 21 of the Punjab Excive Act, the Price of spirit Financial Commissioner fives, from time to time by notification, muumum prices for bulk plain countıy spint" and bull. spiced spirt at the various distilleries, the price being calculated with reference to the cost of the distilling ba-e, overhead charges and transport The same section gives linn power to fix the price of bottled spirit 1 power which line not yet been exercised Control 118 The duties of the Collector, the Leise \syistant to the Financial Coinmissioners, the Dıcıse Superintenilent and the inspector, prescribed in reference to breweries (see sections 12 3-1. 6), apply equally to distilleries, except that the Excise Superintendent is required to inspect euch (listillery of the province not less than once a month, as agunt a quarterly visit in the case of the breweries of distilleries ·Vol. III. 3 11 9.-11 13 DISTILLERIES 11 9 In respect of distilleries present licensed the security do amount of he security deposit requured by section 9 4 of posts Ercise Manunl Volume II has been fived as follows 000 executed Rs Ainritsar 2000 Kamil 2000 Riwalpindi 2,000 Sujanpur These security deposits hive been mide by the distilleries concerned 11 10 In jespect of distillerie, nt pre ent licensed 1 sec Bond to bo urity bond under section 9 6 of Lxcise \anual, Volume II has been elecuted by the hamal and Sujupu Distilleries In the case of Rawalpındı distillery the Vurree Brewery Co bas deposited Governinent promissory notes of the face value of R$ 2! lills instead of executing bond The Amritsar Distillery 1119 been required to deposit Governinent proinis sory notes of the face value of Rs ono lahh instead of executing & bond if the Vanager desires to be allowed to pay duty monthly in rear If liowever issues of spirit continuo to be made agunst in advance under section 9 120 of Excise Manual Volume If the deposit to be mide by the Amritsar Distillery Co may be reduced to Rs 75 000 11 11 In respect of distilleries at pre ent licensed the Sunet opel establishment sinctro 1as under distalery es Inspectors Sub in Peons spector Amritsar ht 1 Riwalpindi 1 Solon 1 1 Sujanpur 1 11.12 In the ci e of dh tillerie 7t present licen cd Dilarredo no payment is required under section 9 16 Exci e Vinual, sembla molts esot Volume II LO Lumest Danny 11.13 lhe loch ned for the steril parts of the li Locle to be ba tullert to mut bt change i bi tht in jecur from tın to time at im gular unten al or wh n or len 1 bi tlie I roi e Is istant to the Pinugal Commion th till Super intendent, the Collector or the ImmenCum ion r tallment 3 1 3 1 ·Vol. III. 11.14--11:18 PUNJAB EXCISE MANUAL 0 Locks must 11:14 Should it happen at any time that a lock cannot not be forced be opened in the usual manner, it is not to be picked or forced, of picked but must be removed by filing through the hasp, or, if the licensee has no objection, through the fastening All de fective locks should be sent for repairs with their keys, to Messrs Dass & Co, Ltd., Loch and Safe Laperts, 61, Belgachia Road, PO Belgachia (Calcutta) On no account are thoj to be given out locally for repair (see section 8 10) Supply of 11 15 Inspectors will be supplied with books of lock lock ticket tickets, form D 17 (Volume IV, Chapter 6, Pige 26) for use books. with the revenue lochs Tichets must be used in the concecutive order of their numbers Method 11 16 Whenever an excise lock is to be affixed to any Venue che pipe, coch, door, etc, the in pector will first take a ticket out of the book and enter on it and its counterfoil, with his initials, the date, hour and minute of affiving the loch, after the words “ Put on,' with a description of the pipe, cock, etc, on which he is about to fix it The hours will be numbered 1 to 24 and counted from midnight He will then place the ticket in the sprce provided for the purpose under the part of the flip which is hinged on to the front of the lock, taking care that the ticket is pierced by the spikes which stand up in the space in question The flap should then be firmly closed on to the top of the ticket and the loch locked Abbreviations 11.17 The entries on tickets and their counterfoils lock tickets should be abbreviated thus- Man door, No 1 Still =M D 1 Si Discharge Cock, No 2 Still -DC 2 SI Man door, No 1 Spirit Receiver=V DIS R Charging Coch, No 2 Spirit Re =OCOS R Man door, No 5, Spirit Vat =\ D 5 SV and so on 11 18 When 1 revenue loch has to be removed, the puo locks inspector should first move the key hole cover to one side so as to expose the lock tichet, which will be visible through the upper hole in the flap, and which he must examine carefully to see if it has been tempered with in any way If it should hire the appearance of being timpered with, he should at once send for the excise officer, the Lxcise Assistant to the Tinancial Commissioners or Ercise Superintendent, if any one of these officer is at hind, or for an officer of police, a to be used on ceiver Method ofre moving reve ·Vol. III. 5 11:19–11:23 DISTILLERIES. LD superior officer of some other department or other trust. worthy person, and should cause such officer or person to make a careful note of the exact state of the ticket, after which the lock may be opened In every case when a lock has been opened, the inspector will at once remove the ticket, enter on it the date, hour ind minute of removal, with his initials, in the space after the words Taken off," carefully smooth it out, and gum it on the blink space left for tho purpose at the edge of its counterfoil A full report must be made to tlie Collector of every case in which a ticket has been found to have been tampered with, 1 careful examination huving previously been made as to whether any spirit has been removed or other infraction of the rules committed 11 19 In the form of drury register D 9 (Volume IV, Lock tickets Chapter 6 page 12) prescribed for use by inspectors, columns wood to be and have been provided for the entry of the numbers of the tickets put on and taken off in connexion with all operations Theso columns must be filled up at the time when the various trans actions take place 11 20 It has come to notice on ser eral occasions that Locking and locking and unlocking of locks is entrusted to the peons unlocking by attached to distilleries This is irregular and the practice offence will be treated as i most serious offence 11 21 All ticket books and the koz » of all lochs, whether Lock tickos in use or not, must invariably be kept in the personal custody books and of the inspector when not actually in use, thoy must be main in corso locked in the safo provided for the purpose Thus safo must tolyot ins. be secured with one of the lochs so that the inspector may have one hoy on's to carry about with hum Tichets will be used with this lock as all others, according to the abovo directions the inspector will be held per opalls responsible for the safe custody of the her and for its proper u o 11 22 The use of a loch without a tichet, or tho failuro ,czlato! to malo proper entries in a ticket and its counterfoil, or fully to account for the use of ? tichot will bo treated as rery serious offences It will be the duty of the Licise 4s istant to the Iinancial Commiss oners, the Lucie Superintendent and other in pecting officers to see that the e orders are strictly carried out, and that all pipes coche, etc ara hept free from leals and are so made and secured as to render the ab traction of spirit impossible without immediato detection 11 23 A record of locks and lock ticket books will be prosto minint unod by the inspector in register D. 4 Kolume IV, bet man Chapter 6, page 5) pector they order 4:4 ·Vol. III. 6 11.24-11.26 PUNJAB EXCISE MANUAL. UP wash bubor mil- Gauging 11.24 The inspector must gauge distillery vessels and compile tables therefor in accordance with the rules contained in the Technical Excise Manual, Chapter IX, recording the tables in registers D J and 6 (Volume IV, Chapter 6, pnge 10). Bethod of calculating 11 25 Where liquid molasses is the base used for setting specific gra up wash, the specific gravity of the molasses may be ascervity of molas tained by the following method :- betting One measure of molasses and four similar measures of water should be mixed together After admixture has been thoroughly effected, the specific gravity of the mixture should be ascertained by the saccharometer The specific gravity so ascertained multiplied by five will be the specific gravity of the molasses Method of calculating 11 26 Where permission to use a continuous bub has true specilic been granted under section 9 79 () of Excise Manual, Volume gr & vity of II, inspectors will be guided by the following examples in ture of wash calculating the true specific gravity of the bub or a mixture of wash and bub (1) Bub-Suppose 300 gallons of bub of 100° specific gravity are prepared originally After it has attenuated to 80°, że, by 20°, 400 gallons are transferred to the main wash and are replaced by the same quantity of saccharine solution. The specific gravity is then taken by the saccharometer and found to be, say, 90° The calculated or true specific gravity will be found as follows S 100 gallons Original bub remaining before admixture 20° attenuation 400 gallons of saccharine solution added Total mixture 500 gallons Apparent gruits of mixture 90° 20 X 100 Then + 90° 94° 500 =true specific gravity of mixture by calculation (2) Mixture of wash and bub -When bub is added after account of wash has been taken, the calculation is made agreeable to the following example Quantity of Frash = 2 500 gallons Specific gravits = 60° Quantity of bub added 200 gallons Original or calculated specific gravity of bub 52° ·Vol. ILI. 7 11-27 DISTILLERIES = 20° Then- 2 500 X 60 + 200 X 62 160,400 59 4° 2,700 2 700 =true specific gravity of wash by calculation after addition of bub (3) Mixture of bub and uash —When bub has been added to the main wash before the account of the latter has been taken, the following procedure will be observed Quintity of bub added = 400 gallons Original or calculated specific gravity of bub 9419 Degrees of attenuation of bub After admixture- Total quantity of wash and bub combined 3 000 gallons Apparent gravity of mixture 65° 100 x 20 Then + 65° = 67 6° 9 000 =true specific gravity of wash by calculation after addition of bub 11 27 The following procedure should be observed Test ng pro cedare by inspectors in testing samples of spint and wash (1) In the case of spirit when the mercury column in the thermometer falls between the sub divisions on the stem, the upper should be adopted as the basis of account, in reading the hy diometer when the surface of the spint cuts between two sub divisions on the stem, the lower should be inhen For example, Thermometer rends between 80° and 81° Hy drometer read, between 80 20 and 80 4° Then the coriect reading is $1º temperature and 80 4 ly drometer (2) In reading a sample wash, the opposite s the case l'or example, Thermometer read between 690 and 70'. Saccharometer reads between 609 and 61°. Then the correct reading is 699 temperature and CO sacchiarometer ·Vol II. CO 11.28–11:32 PUNJAB EXCISE MANDAL recorded to atanoog can Method of matter in spirt Inspector to 11 28 When a pot still is being used for the redistillaso that spent lees contain tion of unfinished spirit, the inspector, on being required to no aperit open the discharge cock for the discharge of spent lees, must satisfy himself that the spirit contained in the unfinished spint with which the still was charged has been completely extracted by distillation The gauge and proof of 11 29 The inspector must record the gauging and proof tpirt to be of spirt in his diary D 9 (Volume IV, Chapter 6 pige 12) diary 11 30 The admixture of sugar or other foreign sub- Kore gn gab stance in the spirit after it has been drawn from the still and not bo added before it is tested is prohibited Inspectors must evercise to spirt be fore test care to prevent an infringement of this rule The addition of sugar or other matter, soluble in spirit detecting and heavier than water to spirit before it is proved affects the foreign action of the hydrometer, or, in other words obscures the strength If anything of the kind is suspected, the presence of extraneous matter can be easily detected by eva porating a small quantity of spirit on a clean spoon or on a watch glass Vegetables substances such as sugar will be blackened and dissipated by heat after the spirit and water have been driven off 11 31 The inspector must see that water which has to prevent been poured into empty spint vats to prevent shrinkage of the ghnnkage af wood and has become alcoholic by abstinction of the spirit bedestroyed absorbed by the wood is either run off into a drain in his presence or used in reduction When water is added to a vat to prevent shrinkage, the vat must be kept locked Procedure 11 32 When under section 9 92 of Chapter 9 of Excise when sprt Manual Volume It is desired to colour spirt in vot, the compounded inspector must observe the following procedure (1). After the gauge and proof of the plun spirit the caramel or other colouring matter will be added in such quantity as the licensee may desire and thorough admixture of the ingredients effected (2) The spirit will then be aguin proved and the apparent loss in degrees strength or obscuration ascertained For example of strength of spint pnor to colouring is 11 6° O P and apparent strength, after colouring is 10 5* OP, then 1 10 strength rapresent the degrees of obscuration in the spint, which remain constant so long as the spirit in the vat remains unaltered It is necessary therefore, in any sub sequent proof of the spint, to add the degrees of obscuration Wator uged Bpirit vats to Or Uged in re doot on in vat ·Vol. III. 9 11:33–11:35 DISTILLERIES. to the strength ascertained by the hydrometer. For example, if a subsequent proof of the spint in the vat shows the strength by hydrometer to be 10 30 O. P., then the true strength would be 10.30 plus 1.1–11:4° 0. P. (3) The inspector must record the full particulars of the operation in register D. 16 (Volume IV, Chapter 6, page 25), the degrees of obscuration in the vat ticket, form D. 18 (Volume IV, Chapter 6, page 26) and, after issue from the jat, in pass form D. 20 (Volume IV, Chapter 6, pages 28-9). (4) When spirit has been coloured in the above manner, no further addition of spirit or colouring matter must be allowed to the vat previous to its being emptied. 11 33 Practically the same procedure as in the preced- Procedurs ing section applies to colouring or compounding of spint at time of issue compounded in cask. (1) The plain spirit must be gauged and proved ready for when spirit 13 colourod or issue (2) Colouring or compounding matter will then be added to the cash, admixture effected and proof again tahen (3) The difference between first and second proof is the degrees of obscuation wluch must be noted on the pass (form D 20) (Volume IV, Chapter 6, pages 28-9) and the complete operation passed through register D 16 (Volume IV, Chapter 6, page 25) 11 34 On the last working day of every month, after Procedare to all inues for the day are made, the inspector must gauge in monthly and prove the spirit in the store and methylating rooms in stock takim order to reufy the stock ind ascertain the percentage of Wastide on the transaction of the month The gauge and proot of exch vat must be crrefully taken by the inspector and recorded in his dinas (register D 9), in columns 17-21 of register 1) 11 and in column- 15—20 of register D. 14-4 (Excise Vanual, Volume IV, Chapter 6, pages 22-3). Tho percentage of wastage must be calculated to one place of decimals on the total actual balinco on hand at the lait stock. taking, plus the quantity in London proof gallons since minufactured and received into the store room 11 35 If n fire alcuns in a distillers, the Collector -hould immediately cause an enquiry to be lield by a gizetted officer, C.-! in order to determine the liability of the license to pay duty in on the spirit wasted. No duty will ordinırils bo asienied on any wash or spirt no vluch duty has not been paid ; bat ·Vol. III 10 11:36 PUNJAB EXCISE MANUAL if duty has been paid on any quantity of spirit, either in bulk or bottles, although the spirit has not actually passed out of distillery gate, the Collector must satisfy himself that the spint was really destroyed before any refund is paid. If such a refund is to be paid, it will be calculated on the actual quantity of spint, whether in cask or bottles, on which duty has been paid Once spirit has passed outside the gate of the distillery, no refund of duty shall be paid upon it The previous sanction of the Financial Commissioner is required before any such refund can be paid and if either duty is to be levied on a refund is to be granted, the Collector in his report should come to a clear finding whether the loss was due to preventable causes which should have been foreseen or guarded against by the licensee Instructions for blending and reduc tion 11 36 The inspector will be guided by the following instructions in making the calculations necessary for blending and reduction – I-If the volume and strength to which syrit is to be reduced is known, and the volume does not exceed 50 gallons, the following procedure should be adopted . (a) Multiply the volume to be issued by the strength of issue in degrees of proof, and divide the result by the strength in degrees of proof of the spirit to be reduced. This gives the number of gallons of the spirit which must be used for the reduction (b) Subtract the number of gallons of the spirit to be used for the reduction from the required volume of reduced spirit In the difference move the decimal point forward two places and then multiply by 3 Add together the result of this multiplication and the difference The total is the quantity of water that must be used For example, if it is required to reduce spirit so as to issue 50 gallons at 20° underproof, and the reduction is to be made from a vat contuning spirt at 1 3º overproof, then-- 80 x 50 4 000 (a)- re, 39 48 gallons is the spirit re- 101 3 101 3 quned, (1) 50—99 48=10 52, then 10x3=30; therefore 30 524 30=10.82 gallons is the water required ;

·Vol. III. 11 11.36 DISTILLERIES. That is, of 39.48 gallons of 1.90 overproof spirit is mixed with 10.82 gallons of water, we shall get 50 gallons of 20° underproof spirit The calculation should be made as in this example to two places of decimals, but, in making the actual mixtures, fractions of a gallon less than should be neglected, the nearest quarter being adopted. Thus, in the example given, in practice, 39$ gallons of spirit should be taken and mixed with 10% gallons of water. II.-If the volume and strength to which spint is to be reduced is known, and the volume of the spirit after reduction exceeds 50 gallons, the table appended to these instructions should be consulted and the spirit factors of the strengths from which, and to which, the reduction is to be made should be noted The further procedure should then be as follows (a) Jultiply the volume after reduction by the strength After reduction in degrees of proof and divide the result by the strengtlı in degrees of proof of the spirit to be reduced This gives the number of gallons of the spirit which must be used for the reduction (0) Multiply the volume of the spirit after its reduction by the spirit factor of its strength after reduction (c) Multiply the number of gallons of the spirit which must be used for the reduction by its spirit factor (d) Subtract (C) from (b) and the result is the number of gallons of water that must be used For example, if it is required to reduce 7.3° under proof spirit so as to give 1,053 gallons at 40° under proof, then- (a) ze, 681.56 gallons of the spirit 97 should be taken for the reduction (0) 1,053 X1.0301 =1,035.01 ; (c) 681 56x1 0371 = 706.84, 1 03360 63,180 927 (d) therefore the water required is 378.17 gallons : that is, 681 56 gallons of 7.9° under proof spirit mixed with 978:17 gallons of water gives 1,053 gallons of spirit at 40% under proof. In practice, adopting the nearest | gallon to ·Vol. III, 12 11:36 PUNJAB EXOISE MANUAL. 2 493 1173 80 80 the results worked out, 681} gallons of the spirit should be mixed with 3787 gallons of water. III.-If the volume and strength of the spirit to be reduced and the strength to which it is to be reduced, are known, the first step is to ascertain the volume of the mixture after reduction This is done by multiplying the number of gallons to be reduced by its strength in degrees of proof and dividing the result by the degrees of proof of the strength to which the reduction is to be made Thereafter, the calculation should be worked out according to the instructions given under head II (b), (c) and (d) above For example, if 2,493 gallons of 17:3° over proof spirit are to be reduced to 20° under proof, then- 292,4299 -=3,655 56, which is the number of gallons of 20 under proof spirit which will be obtained. Then (b) 3,655.36X1.036 3,786 95 (c) 2,493 X1 035 2,580 25 (d) therefore the water required is 1,206-70 gallons, that is, if 2,193 gallons of 17 3º over proof spirit is to be reduced to 20° under proof, it must be mixed with 1,206 7 gallons of water and will produce 3,655 36 gallons of 20° under proof spirit In practice, using the nearest 4 gallon, 1,2061 gallons of water should be added IV-If a given volume of one spirit is to be blended with another spirit (volume not given) to produce a blend of a required strength (a) ascertain the difference between the degrees of proof of the blend and the spirit whose volume is known, (b) ascertain the difference between the degrees of proof of the blend and the other spirit; (c) divide (a) by (b) and multiply by the known volume of one spirit which is to be used The result will be volume of the other spirit which inust be used, (di add together the known volume of one spirit and the volume of the other ascertained by (c). The total will be the volume of the blend ;

·Vol. III, 15 11:36 DISTILLERIES (c) multiply the volume of the blend by its spirit factor, multiply the volume of one spirit by its spirit factor, (g) multiply the volume of the other spint by its spınt. factor, (lt) add together) and (g), and ) subtract (1) from (e) water which must be ad proof spirit are to be oduce a blend of 25° 3 1 blenc over proof spirt, then- (a) 110-125=15 (L) 125—90=35 (c) 45x75=32 14 (d) is +32 14=107 1 (©) 107 1x1 033= U) 75x1 028= (g) 92 14x1 037= 110 7 77 1 99 3 (11) 110 4 -110 4 (2) 3 That is, if to 75 gallons of 40° over proof spirit 324 gallons of 10° under proof spirit are added with a quarter of a gallon of water, we get 107 gallons of a blend of the strength of 25° over proof To take another example of 100 gallons of 30° under proof spirit are to be blended with 35º over proof spirit to produce a blend of 10° over proof spirit, then (a) 110—70=40 (b) 195 -110=25 (c) 45x100=160 (d) 100+160=260 (e) 260x1 0362= 269.4 100X1 034= 103 (9) 160x1 0301= 164 9 268 3 =268 3 11 That is, if to 100 gallons of 30° under proof spirit 160 gallons of 35° over proof spirit are added with one gallon of sater, tre get 200 gallons of a blend of the strength of 10° over proof.

·Vol. III. 14 11:36 PINJAB FCISE MANUAL. V. If a blend has to be made of a required volume and strength with two spints of different strengths-- (a) ascertain the difference between the degrees of proof of the stronger spirit and of the blend ; (b) ascertain the difference between the degrees of proof of the weaker spirit and of the blend ; (c) multiply the required volume of the blend by (b); (d) divide (c) by the sum of (a) and (b). This gives the volume of the stronger spirit which must be used in the blend ; (e) subtract (d) from the required volume of the blend. This volume gives the volume of the weaker spirit which must be used in the blend , () multiply the required volume of the blend by its spirit factor, (9) multiply the volume of the stronger spirit which must be used by its spint factor ; (1) multiply the volume of the weaker spirt which must be used by its spirit factor ; (?) add together (g) and (1) ; and 6) subtract (1) from (). This gives the number of gallons of water which must be added to produce the blend required. For example, if 150 gallons of 150 over proof spirit is required by a blend of 40% over pof and 5° under proof of spirit, then (a) 140_115=25 (b) 11595=20 (c) 150x20=3000 -=66.6. (e) 150—66 6=89 4 () 150 x 1 0354 1553 (9) 66.6x1.0282= 68.4 () 83 4x1 0372= 86.5 3003 3000 25 +20 45 (1) 154.9 =154.9 4. That 15, 66} gallons of 40° over proof spirit with 831 gallons of 5° under proof spirit and half a gallon of water will give the required blend of 150 gallons of 15° over proof spirit.

·Vol. III. 15 11:36 DISTILLERIES, Table of Spirit Factors. For spirit Spirit factor For spirit Spirit factor. -60° O T 1 0170 30° 0 P 1 0318 799 1 0178 299 1 0321 19 58° 1 0186 23 1 0324 57 1 0194 270 1 0327 56° 1 0201 26" 1 0329 11 3 35° 10207 20° 1 0332 54° 1 0214 1 0334 539 1 0220 23° 1 0337 52 1 0226 1 0339 51° 1 0231 21° 1 0312 19 50° 1 0237 20° 1 0344 27 49° 1 0242 19 1 0346 1 20 48° 1 0217 18° 1 0318 II 99 47° 1 0252 17° 1 0350 12 46° 1 0257 16° 1 0352 + 46° 1 0262 150 D 1 0304 1 0266 14° 1 0356 1 439 1 0270 13° P1 1 0357 1 0274 12 1 0359 1 023 11 10360 9 40' 1 0282 10 1 0302 39 1 0286 9 1 0363 38° 10.30 8 1 0364 377 1 029+ 1 03f 36° 1 0297 1 0313 350 1 0301 1 0360 31 1 0304 + 1 09G7 33° I 130 3 1 0967 1 0311 2 1 0368 31° 1 0315 19 I'roof 1 036) 10376 ·Vol. NI. 16 11 36 PUNJAB EXCISE MANUAL. Table of Spirit Factors---concluded For spint Spirit factor For a pint Spint factor Proof 1° UP 1 0370 Proof 31° UP 1 0337 2° 1 0370 320 1 0334 3° 1 0371 33° 1 0331 4° 1 0371 319 1 0323 6° 1 0372 35° 1 0395 6° 1 0371 30° 1 0320 7° 1 0371 37° 1 0316 399 1 0312 gº I 0371 1 0370 1 03 39 1 0309 10° 40 1 0304 110 1 0369 41° 1 0999 12° 1 0368 490 1 0294 13° 1 0368 43 1 0239 14° 1 0367 44° 10 84 160 1 0367 45 1 O 80 16° 1 0366 46° 1 0275 17° 1 0364 1 0970 47 18° 1 0363 48° 1 0266 19° 1 036) 49° 1 0961 20° 1 0360 60 I 0257 21° 1 0359 61° 1 0251 290 1 0357 5 I 0245 230 I 0336 53 1 0239 149 1 0354 54 1 0233 25° 1 0353 55° 1 0927 26 1 0350 56° 1 0221 27° 1 0317 57° 1 0915 28 1 0345 58° 1 0209 19 I 031" 59 I 0203 30 1 0340 60 1 0197 ·Vol. III. 17 11:37–11:41 DISTILLLRIS of gaugiag machines pot roluge m199ioner 11 37 The Excise Assistant to the Financial Commis Correctness sioners and the Excise Superintendent inust check the correctness of the gauging inachine at each inspection of the distillery 11 38 It should be noted that under section 9 110 L cengce caoof Chapter 9 Cicise Vanual, Vol II the distiller is bound supplies to to supply all his customers at the inte fixed for the day, rendors whether they are wholesale oi jetail vendors 11 39 The issue strengths prescribed under section Fixed 9 113 of Excise Manual, Vol II, nestreagth pros cribed by : (a) 20° undei proof for plain countıy and spiced in-mangiar. Com cluding special spiced spnit on issue to licensed wholesale and let ul vendors eicept liolders of reducing licenses (form L 16) to whom spirit can also be 15s ied of in ouginal strengtlı between 20° under proof ind 13 over proof (1) In the case of Indiin made foreign spuit, 25° U. Pº for whisky, brandy and ium, and 35° UP foi gin foi issue to licensed wholesale and retail vendors, except holders of licenses in forms L 1 and L 2 to ulom spirit can also be issued of an ouguel strength between the above and 43° over proof The strength of ium issued to the aimy is according to the indent which is usually 5º ovei proof (c) Rectified spirit 43° over proof or over (d) Denatured spirit 50° over proof or over In proving spirit on issue, it will be sufficient for the inspectoi to satisfy himself that the strength is within 1° over or under the minimum prescribed above, but, to allow for loss in transit, he should take every care tlint issue is not made below the minimum 11 40 It has been inled on a single application to 18 2 annas only, whether tl behalf of one or more licensees 11 41 No liquor can be exported or transported 110c of spa without payment of duty, e\cept as provided in order 6 12 daty of of the Punjab Liquoi Import, Export, Transport and Posses. bond. sion Orders As 110 liquoi can be removed froin 1 distillery without being transported, this rule covers all issues from & distillery spirit ·Vol III. 18 11.42-11 46 PUNJAB EXCISE DIANVAI page to con t colars of 13tles destinat on And pages Spirit vessels 11 42 After all vessels and pachages have been pre to be sealed before italla pared and ue ready for issue in accordance with section from distil 9 108 of Chapter 9 of Excise Manual Volume II the ins lery pector must serl them with a ievenue seal tal ing puticular care to scal all spigot holes which have not been effec tively covered in pacl ing Ipepector a 11 43 After the sealing is completed the inspector tain full par must weigh each vesselnd package separately and record on the pass (form D 20 Volume IV Chapter 6 pages 28 9) full detuls of the seals and weight of each vessel or package included in the pass before hunding the 1755 to the person removing the sput Examination 11 44 The inspector must send to the e\cise inspector at place of of the district of destination a copy of the pass (in form D 20) The latter must examine ench vessel or package separately on its nuval Inspector les 11 45 The ins; ector is ?esponsible that details of pons ble that all issues and accounts of the still head duty due on them counted for we correctly entered in his prescribed iegisters and that by treasury issues are made strictly in accordance with the memoran Payments dum of cash payments into the trersury and the record of passes granted for the removal of spirit (form D 13 Volume IV Chapter 6 pages 18 19) Preferent al 11 46 The practice by which preferential rates foi plain country spirit are charged by distillers to various classes of customers such 18 wholesalers and netailers or to specially favoured individurls, is forbidden by section 9 123 of Excise Manual Volume II which prescribes the maintenance of daily price current and section 9 110 of Excise Manual Volume II Tuch for bids 7 distiller to refuse supplies at the price curent But although these rules pecclude any angenent involving the grint of preferential prices to one customer as compared with another set there is no objection to the adoption sub ject to the obserı ince of the maximum and minimum pre senil ed rates of 1 scale of prices which would vary accord ing to the quantity supplied in one transaction a reduced price being charged when 1 luge quantity is taken By ilus air ingement 1 wholesaler taling a large quantity at a time miglit secure better terins than a retuler Those require ments are ordinarily less but to whom the same concessions as those enjoyed by the wholesaler would equally be open af he desired to anal himself of them by taking a large quanti rates ·Vol. III. 19 11'47–11:49 DISTILLERIES. ty. In this way there would be no undue preference of the Wholesaler merely as a wholesaler, but the ordinary trade custom of ieduced rates for large quantites could ordinarily secure to him an advantage as compared with customers indenting for smaller supplies. The scale must be published in the prescribed price-cunent. 11 47 Under section 9 90 sub-section (16) of the Exo Scale of cise Vanual Vol II, the deficiency allowable during the wastega period of storage in the matured spirit warehouse is cal- the matarod culated according to the following scale :- spirt ware. hou9o. IN CASES OF For periods 80 gallons Under 80 gal capacity and lons capacity apwards Per cent 1 5 Per cent 20 Mot erceeding 1 month Exceeding 1 mouth, but not 2 months Exceeling 2 months, but not 6 months 30 4 0 50 70 6 70 90 1 » 1 year ,, 2 years 1 year 100 " 1 12 0 2 years 3 >> 13 0 18 0 3 16 0 18 0 J PJ 4 19 0 21 0 For every succeeding year, or part of a year, an allowance of 2 per cent , irrespeo tive of size of cask Instruments. 11 48 The inspector will indent, through the Col. lector for such gauging instruments, rods, saccharo. meters, hy drometers, locks, etc., as are necessary, and will maintain an account of the transactions relating thereto in iegister D 4 (Volume IV, Chapter 6, page 5). He will be iesponsible foi their safe custody and must understand that, if any instrument is broken through want of proper care or is lost, he will be required to make good the loss or damage. Particular attention should be paid to the condition of the ievenue instruments by the Exciso Superintendent at his periodical inspections. 11.49 The forms and registers presenbed for use in Dutery distilleries will be found in volume IV (Volume IV, Chapter Forts 6, pages 1.-31).

·Vol. III. 20 11:50-1152 PUNJAB FXCISE MANUAL General rules Maintenance 11 50 All fractions of gullons of degrees strength and od to maunte of wash grivities must be shown to the first place of deci Teguators mals To preserve uniformity, the system of inciensing the first figue of decimals by one, when the second is five or more, is to be adopted in all proof conversions Over writing and erasures ue strictly forbidden , iny necessury corrections must be clearly made, and mast be initialled 11 51 Sepurite portions of general register D 4 oleneral re (Volume IV, Chapter 6, pages 5~9) have been allotted to (1) buildings, (2) plant, (3) lochs, (4) hudiometers, (5) src charometers, (6) thermometers, (7) test glisses, (8) standard measures (9) standırd weights, (10) giuging jods (11) Government furniture, (12) lock ticket books (18) price current of plan country spirit, (14) stock of distilling base maintained, (15) monthly distillery ieturns, and (16) register of correspondence The following instructions apply to this register (1) When an inspector tales over charge of a distillery, he must verify each article of Government property recorded in the register, and give a formal cei tificate that this has been done Should any article be missing he must report accordingly to the Collector (2) All loss, damage or breakage to Government pro perty must be reported at once to the Collector (3) At huis inonthly inspection the Excise Superintendent must examine the register, and he must, at least once a quarter, compare the thermometers hydiometers and saccharometers with the standard instruments in his possession (4) A copy of the monthly distillery return (item 15 above) must be submitted on a loose sheet to the I'inancial Commissioner not later than the second day of every month Particular care must be taken to ingare the correctness of this return, and the Lacise Superintendent must verify the entries at his monthly inspection 11 52 In luis diary, register D I (Volume IV, Chapter ol inspector . 6 pige 12), the inspector must record'ın ink, and at the time, the exact hour of lus arrival at, and departure from, the distillery daily, and of his opening and closing the store He must also, in the same manner, record therein Blaintenance diary room ·Vol. III. 21 11.53—11954 DISTILLERIES. all gauges, proofs and gravities taken in connexion with the manufacturing operations of the licensee, the various transactions in connexion with lock tickets, the date and hour of luis departure on, and return from, leave and all other action taken by him in reference to his duties Particular attention must be paid to this register as it forms the basis for the maintenance of registers D. 10, 11 and 12 (Volume IV Chapter 6, pages 13–17) The various entries inust be made on the spot and at the time, a short explanatory note being made in column 13 opposite each One line must be allotted to eaclı entry, and no interlineation 01 erasuie is allowed Alterations must be made in red ink and mırlled Inspecting officers should sign the diary after recording the low and date of their visit and the entry of any iemuks they may tlunk necessary 11 53 All data for the muntenance of register D 11 Maintenanco will be obtained from the entries in registers D 8, 9 and 1096 wash regui (Volume 1 Chapter 6, pages 11—13) Unless otherwise directed, tlie inspector need only tahe siccharometer readings (1) wlien the main wash is set up, (2) before and after any addition to the mam wash and (3) when fermentation has ceasel ud the wash is ready to go to the still The attenu ition of the w on the sacchuometei by wluch and the final or lowest gravity, a wash with an imtial gravity of 60° and a final of 20°, the attenuation would be 10° 11 54 The data for register D 12 are obtained from registers D 9 and 11 (Volume IV, Chapter 6, pages 12--15). of distillery abstract When the spirit from two or more vats of wash is to be accounted for in one distillation, the separate quantities of wash used (column 16) must be totalled and the average attenuation (column 17) calculated on the total quintity of wash used The net outturn from the wash (column 26), and the calculations in columns 27-30, will be shown on the same line, the calculations referred to being made in the following inanner Tot il quantity of wash used in dis. tillation (column 16) 1,200 Average attenuation (column 17) 40° Net outturn of spirit (column 26) 96 L. P. gal. T Dlaintenanoo .

·Vol. DI.
22
11:55–11:56
PUNJAB EXCISE MANUAL.
96 X
then
100
40
8; 5.
1,200 8
The outturn of proof spirit is therefore 8 gallons per 100
gallons of wash (column 2i), and, as the production of this
percentage is accompanied by a decrease of gravity of
40°, the wash has attenuated 50 for each London proof
gallon of spirit outturned (coluinn 30). When the working
is satisfactory and the wash thoroughly exhausted of its
spirit, the result should invariably be between 49 and 50
never below the former, or above the latter figure. Any
great variation from this standard should be explained in
column 34.
11.55 For rules as to the destruction of records see
section 5 15.
11.56 Technical matters connected with distillery
and brewery buildings and apparatus should be reported
by Collectors direct to the Financial Commissioner's Office.
Rooords.
Technical
mattero.

·CHAPTER 12 BREWERIES 12 1 Only one brewery is licensed in the Punjab It Breweries is situated at Rawalpindi and is owned by the Murree Brewery Company There is a brewery situated at Solon in Baghat State territory, which is owned by Vessrs Dyer Meakin and Co Ltd Its control and management are dealt with by the Deputy Commissioner of Sımla 12 2 Ench brewery is placed under the large of an The ropeo inspector (the term includes 2 sub inspecto.) appointed by to more datace the Financial Commissioner and it is his special duty- (1) to see that the licensee tahes out a license in the prescribed form (B 1) (Vol IV Chapter 7, pige 1) (2) to see that the licensee miles entry of his pre mises and utensils in the prescribed form (B 2) (Vol IV Chapter 7 page 1) (3) to see that tlie vessels and rooms in the brewery are properly number ed und muhed (4) to check the enties inide by the licensee in the brewing book (B 5) (Vol IV, Chapter 7, pages 45) and to see that the entries are promptly and correctly made (5) to see that no materials other than those entered by the licensee in the brewing book (B 5) are used (6) to see that no woits are removed from the browery until an account of them has been taken either by himself or 1 superior officer and (7) to see that the rules prescribed for the mannge ment of broweries are strictly adhered to 12 3 The inspector will worlunder the immedinte The lospoor control and dnection of the Collector and will correspond toe datina direct with that officer in all matters uppertuning to his duties Ho is subordinate in technical matters, under the orders of Collector to the control of the Excise Issistant to tho Financial Coinmissioners of the Excise Superintendent in whose sphere of duty tho brewery is situated and must comply with any orders passed by them ·Vol III. 2 12.4-12.8 PUNJAB EXCISE MANUAL The Excise 12 4 The Excise Superintendent is subordinate to the Superinten Collector, relieving him of detailed supervision of the inin breweries spectors work For this purpose the Superintendent will inspect each brewery not less than once in each quarter , he must make an exhaustive and complete examination of the inspector's books, and submit a note on his inspection to the Collector, copy being sent to the Commissioner and Financial Commissioners for information The Excise 12 5 The Excise Assistant to the Financial Commis Assistant to sioners will visit ench brewery not less than twice in each the Financial Commons financial year and submit 1 note at erch visit on such Bioner s dutres matters as in his opinion require attention to the Collector, in breweries copy being sent to the Commissionei and Finıncıl Commissioners for information The Excise The Excise Assistant to the Financial Commissioners is Alexstant to the Financial subordinate to the Financial Commissioners only but may be Comms referred to direct by the Commissioner and Collector for adposition in vice on brewery min,ement (See section 2 7) the Punjab Honers The Collec torg dut es in brewer es 12 6 The Collector is responsible for the control and management of breweries, in wluch he is assisted by the Lxcise Assistant to the Financial Commissioners and the Ercise Superintendent It is therefore desirable that the Collector should inspect the breweries of his district from time to time, and that he should know enough of the subject to be able to understand, and if necessary to criticise, the reports sent to him One visit to brewery in the compıny of the brewer or the inspector will show the Collector what the brewing process is and to unt points an inspection should be directed Securty depost 12 7 In iespect of the Brewery at Rawalpindi, the amount fised by the Financal Commissioner under paragraph 10 5 Lxcise Manual Vol II as security deposit is Rs 2,000 This deposit has been made by the Murree Brewery Company Bond to be 12 8 In respect of the brewery licensed at Rawalpındı, executed by the Murree Brewers Company lias been required, under pari. applicant for browery graph 10 6, Licise Manual, Vol II to deposit, Government Hoenne. promissory notes of the face value of Rs one lakh instead of executing a bond ·Vol III 3 129-12:13 BREI ERIES tablishment 12 9 In breweries at present in existence the staff Exciwe os posted is as under- Inspectors and sub Peons inspectors Rawalpindi 4 5 Solon 2 5 12 10 The powers conferred by paragraph 10 16 of Samplog the Excise Manual, Vol II, 25 regards forwarding samples for analysis, must be exercised with circumspection, and only on orders issued by the Financial Commissioners, Col lectoi, Excise Assistant to the Financial Commissioners or Excise Superintendent 12 11 All samples taken will be recorded by the ins Sampling pector in the General Register (form B 12) (Vol IV Chapter 7, pages 11–14), and will be forw orded by lum direct to the Cheinical Examiner of Customs and Dicise, Calcutta, zlong with an advice note, stating the nature of the examination oi analysis requned The simples should be piepired for despatch in accordance with instructions contained on page 125 of the Technical Excise Manual The fee for the annlysis amounting to Rs 16 for each simple shall be pud by the Collectoi from excise contingencies Samples of beer zarely need be sent for analysis, and such action should only be taken with the written approval of the Collector or higher authority 12 12 The inspector will indent, foi such gouging in Instruments struments, iods, sicchuometers and thermometers as are ne- to be supplicessary, and will muntun an account of the transactions re lating thereto in his General Register (forin B 12) (Vol IV, Chapter 7, pages 11–14) He will be responsible for their safe custody, and must understand that, if any instrument or rod is broken or lost though wint of proper care, he will be required to make good such loss or damage 12 13 The inspector must delner breuing booh Dat es of the (form B 5) (Vol IV, Chapter 7, piges 45) to the licensee inspector on the evening of the last day of every quirter unless such to tho day falls on a Sunday or gizetted holidar, in which case book delivery may be made on the evening of the last working day immediately preceding Before delivery, my notice proper to the ensuing quarter must be transferred to the new book, and also the date of the last surter niade br the in trinsfer" being written at the end of gpector, the word ·Vol. III. 4 12:14-12-18 PUNJAB EXOISE MANUAL. Duties of the to the Duties of the to the brewing book the line before the inspector's initials. A brewing made on the last day of the quarter, and not likely to be collected till the first day of the ensuing quarter,--will be taken account of in the new quarter, the appropriate notice for the same and the quantity of material entered being included in the transfer". 12:14 The quantities of materials used must be with regard totalled and carried forward from page to page and finally totalled at the end of the quarter. Quantities trausferred brewing book to the new book (under the preceding rule) must be deducted from the final total. If no brewing has taken place during the quarter, the total will be shown as nil. 12:15 At every visit made to the brewery the inspector with regard must enter the date and hour of his survey on the line immedintely below the last entry made by the brewer, at the same time filling in the vacant spaces on the line by a dash of the pen before affixing lus initials to the entry. All corrections inade by the licensea or himself in the brewing book must be initialled by the inspector. 12.16 Not later than the second day of the month with regard following the quarter in which the brewing book has been used the book must be forwarded by the inspector to the Excise Superintendent for check. 12-17 The Excise Superintendent, on receipt of the dent's duties biewing bcok, must compare the entries therein' with the with regard entries in the survey book (B. 6), (Vol. IV, Chapter 7, pages brewing 5-6), and certify to this having been done by affixing his signature below the total, Tlieieafter he must forward the book, together with the other quarterly accounts (See section 12:47), to the Excise Assistant to the Financial Commissioners without delay, who will check these before returning them to the Collector. 12:18 The following explanations and directions to survey, etc., are given for the assistance and guidance of the inspector and other officers. The process of brewing is usually commenced in the mash-tun, from which the worts are drained into the unclerback or worts receiver, and thence remored to the copper, in which they are boiled and hopped. They are then passed, through the hop-back, or drainer, to coolers or refrigerators on the way to the collecting or fermenting vessels, in which tho charge for duty on the brewing Duties of the Inspector to the brewing book, The Exaso to the book. as The Trocess of brewing ·Vol. III. 5 12 19–12 21 BREWERIES. 29 es 15 raised and here they are for the first time, brought into contact with yeast After intervals varying from one to twelve days the worts or beer is removed into the lacking or settling brols in which it is separated from the yorst and prepared foi storage in the store vats oi in casks 12 19 The time occupied by brewers in the process Varging of brewing varies greatly but it may be stated generally praot ce of that the first worts are dimined from the mash tun in about brewing two hours from the time of commencing to mush and that operations the second or thud musling or spürging is it is sometimes termed usually occupies a similur time The worts iemuin from two to three hours in the copper and requne from three to eigliteen hours foi cooling and collecting It is lowever of the highest importance that the inspector should know when to expect the occurence of certuin operations so to be able nrespective of 7 notice in the brewing book to make his visit oi survey at times best suited to checl the moie important operations At nearly all bienenes pecially at the more important, considerable uniformity may be expected in the time and mode of conducting the i nous operntions and the inspector should thus be able to anti cipate the hour for example when woits will be found in the copper and how long they will remun in that utensil the time requred to cool and also to collect in the ferınenting vessels 12 20 The inspector on beginning ? surt es must enter the date and hour of the sime in the brewing book carvey at immediately under the last entıy Any entry inade by the brever since the inspector s last survey must be at once transcribed into the proper column of the surs oy bool No strict rule need be lud down as to the order in wuch the vessels should be surveyed but it will be found best in prac tice to follow the order in which the vessels are entered in the su tey bool The inspector must take all dips of guins in the mrish tun und of worts in the fermenting vessels him self and supervise the drawing of samples from the feinent ing vessels for test of grity 12 21 The Brewery Surser Bool ( B6) (Tol IV Drections Claptor 7 pages 5 6) should be tal en into use in alternate for maaten quarters till entuelt used up When thing i ness bool brewery into use the inspector must transfer the following inforiu? sarrey book. tion from the old bool (1) the highest dip and gruuts of any ve sel m wluch wort is shown on the last surres rode of breweries ·Vol. IN. 6 12:22 PUNJAB EXOISE MANUAL, Abreviations in Dge (2) any outstanding notices; and (3) the last survey made by the inspector in the old book. The word “transfer" must be written at the end of the line containing particulars transferred from the previous survey book. The total of materials used, of worts collected, of worts calculated at 10550 and of calculated materials charge (columns 51, 52 and 53) must be carried forward from page to page and a total made at the end of the quarter. The amount of duty leviable for the quarter must be entered below the total. The signature of the inspector must be affixed immediately below the duty amount as certifying to its correctness. 12.22. The following abbreviations should be used in the survey columns to describe the condition of the vessels :- For Mash-tun- Mashg When the mash is being prepared in the presence of the inspector. L, Gds. Liquor on goods. When mashing is proceeding. Տրց. Sparging. When that operation is proceeding. Broken When grains remain in the maslı-tun, but the surfaco has been broken, Nil When the vessel is empty. When grains are gauged, the average depth is shown. For liopback- S. H, When drainet. For all vessels- L. Liquor Water. Worts. 00 Empty. Fills, Filling, Rackg. Emptying. Clg. Cleaning Sed. Empty, but uncleaned, vessel. For fermenting vesselslien tlie head is so high that an approximate dip cannot be obtained even with the float rod. Up ·Vol II 7 12.23-12 27 BREWERIES 1 . When generally after the expulation of two to four drugs from the commence ment of fermentation-tis seen that the head has fallen considerably and fermenta tion has visibly declined to a great extent wed When fermentation has prac tically ceased 12 23 The pirticulars required to be shown by the esses eto. insperty in the Brewery Survey Book (form B 6), (Vol IV, embraced in Chapte 7 pages 5 6) on the occasion of each survey are to for a survey include the condition of every vessel and cooling apparatus used to containing worts or beer in process of manufacture, but not of any racking or settling back store vat or store 0185 in of voy tank used solely for heating water if not connet ved with the worts copper The dip and gravity of all vessels containing fermenting woits must be taken unless such wo ts are fining, in which case the surface need not be bioke i A copy of each survey will be left at the brewery for the waformation of the licensee 12 24 These limitations are not to restrict the discretion Discretion of of the inspector, who is frequently to examine all beer store inspector not rooms racking or settling backs and store vats in which rogards beer is stored, noting on the line of survey in the survey book surveys that he has done so 12 25 Giuged vessels, especially those in which the Qaugou charge for duty is used should be carefully obsorved by vessels to bo the inspector so as to detent iny change in the level position examined. or construction that has been mode without proper notice 12 25 Inspectors are strictly enjoined to abstain froin Trudo pscrets making known to any person the nature or extent of a brewer's operations 12 27 During the brewing season, at the Rawalpindi \umber of and Solon brower10s, the inspector inast make a survey servera or examination of the brewery plint daily A return survey the Rawl tourod at must be made on two days a week When the brewug pasasal souson finishes the inspectoi must nurke a survey once a breverica week ·Vol II 10 12-40-12 41 PUNJAB EXCISE MANUAL Mode of checking accounts of worts collected 12 40 In checl ing an account of worts collected and entered in the brewing book the inspector after satisfying lumself that all the worts from a brewing are collected must tale the dip temperature and grivity of the worts and enter in luis survey bool the dip and gravity is found by him after adding or deducting from the gravity the equivalent proper to vauintions above or below the standard temperature ac cording to the table supplied for the purpose The date and liour of collection together with the number and name of the fermenting vessel must be copied from the brening bool into the appropunte columns of the survey book The dip and givity entered by the brewer in the brewing book must be inserted in the proper columns of the survey book imediately above the dip and gravity found by the inspector and a line in black ink drawn between the two accounts Charges and 12 41 In order to ensure uniformity of prictice in the mode of setting forward the charges from the worts pro duced at breweries the following examples are given for the gwdance of inspectors (1) Mlode of working out charges -(1) No 5 Fermenting Vessel Dry inches 7 6mm Area of a tenth 4 161 gallons Contents (as per table book) at 7 inches 1,459 gallons Deduct 4 161 X 6 24 966 Teg sterg 1 434 034 gallons Disregnding the decimals in the result the actual quantity would be set fort ard as 1 434 gallons (2) The produce of a brewery 19 1,017 gallons at 1,060° gruuty The gallons calculated at 1,0550 gravity would be 1,047 X 60 1,142 gallons 55 (3) In calculating the charge from materials at 1,0559 gravity one bushel of malt or 28 pounds weight of sugar 18 to be taken to equal 18 gallons of Norts at 1,055° from the matenals from 246 bushels of malt would thorefore be 246 X 18 = - 4,428 gallons at 1,0350 The charge ·Vol III 11 12 42—12:44 BREI ERICS in The clige from 200 bushels of mult ind 140 pounds of sugar would be (200 x 19) + (420 x 18) = 3 690 gallons at 1,055° 12 42 It is lud down in section 10 34 Chapter 10 Nethod of of Cici e Vanurl Vol II, that the duty on beer at charge on a the rate of 12 unnas per imperial gullon is charged brew ng on the total quantity ictually brewed 29 onteied the bool by the licensee or 18 ascertained by the Inspector whichever is higher, less in allowance of 10 per cent for wastrge This rule is illustrated by the following ovmples for the guidance of inspectors Dip Gravity (1) Brener s entig 1 F V 24 5 1 052° As ascertained by inspector 1r V 24 2 1,051° The chuige for luty wild be on the basis that the dip and givity 15— 24 2 und 1 032 Dip Gravity (2) Breuer i entry, 2F V 10 2 1,062 As ascer tuinel by inspector 2 TV 10 5 1 0639 In this case the charge would be set forward 15 — 10 2 and 1 063° Method of 12 43 Unless otherwise directed, the Inspector shall calculating calculate the duty on the total bulk gallons of beer collected daty at the brewery during the qurter less in allowance of 10 per cent for 3st age at tlle inte of 12 annis per gallon In esimple is given- Total bull gillons of beer collected during tlie quuter 233 628 Deduct 10 per cent 25 562 S Vet charge 230 06 2 Disregarding fractions 230 063 x unnus 12 = Rs 1 72 518 12 0 12 41 A draw bacl of the excise cluty paid on beer Drawback manufactured in British Indın ind cyported to in foreign on esport of Ser Customs walt 1 qoor Collector at sortation be indo with one year from tlio date of parment of such exciso duty, and that the beer, when brought to the custom 1 ·Vol. III. 12 12:45-12:47 PUNJAB EXCISE JAXUAL, leste of beer from the brewery. Forms. house, be accompanied by a pass in which such payment is certified. Yo special form is prescribed for this pass. In calculating the duty to be entered in the pass as refundable, the same method should be employed as in the case of refunds on spoilt beer [section 150 of the Sea Customs Act, VIII of 1878, as amended by section 9 of the Excise (Walt Liquors) Act, XIII of 1890]. 12:45 (a) The brewery license in form B.-1 does not authorise any kind of vend of beer. It only confers the riglit to manufacture beer and the right to bottle beer on the premises. Brewery Managers should be given licenses in form L.-1 for sale to the trade and if desirable in form L-2 for sale to the public, but all such sales should be confined to wholesale transactions. The fee shall be assessed according to the rates laid down in paragraph 5.31 of Excise Janual, Vol. II. (b) As passes are requued for the import, export and transport of Foreign liquor, no beer shall be issued from the brewery except under a pass in form L-31. 12:46 The forms prescribed for use in breweries will be found in Vol. IV, Chapter 7, pages 1–15. Form B.-2 (Vol. IV, Chapter 7, page 1) is intended to take time place of a plan, and must be so filled in that every part of the premises and each utensil employed in brewing can be readily identified. The inspector will give the licenses every assistance in filling in the entry, which must state clearly the position of each 100m and nature of eacli utensil therein, and the purpose for which each will be used. The ingpector will compare it carefully with the rooms and utensils described in it, and, if dissatisfied with it, will call upon the licensee to produce a correct one; but any minor amendment or addition found necessary may be made by the inspector in the space provided in the certificate of verification. "Verification of the entry must always be done by examining the places, etc., with the form itself, and the certificate of verification inuist be signed and (lated by the inspector at the finislı of his examinntion. When auditions to, or alterations in, rooms or utensils aro made, the existing entry inust le withdrawn and a new one made. 12:47 Forms B. 3, 6, 7, 8, 11 and 14 (Vol. IV, Clinpter 7, pages f-8, 10 and 15) must be submittel by the inspector, not later than the second day of the month following the quarter to which they relate to the Excise Superintendent Yorps.

·Vol. III 1 12:48 BRINI RITS for check After check the Lxcise Superintendent will forward these to the Licise Assistant to the Financial Com missioners who will, aftei duo scrutiny, submit forms B 5, 6, 7 and 8 to the Collector and B 11 and 14 to the Financial Commissioner, not later than the soventh day of the quarter For the purpose of clecl ing the quarterly accounts tho in spectoi will supply a copy of the Brewery Table Book to the Excise Assistant to the l'inancial Commissioners and the Excise Superintendent The Excise Inspecto, Solon Browery, shall also forward a copy of Tom B 12, Part 8, to the Licise Superintendent along with Ionis B 5, 6, 7, 8, 11 and 14 The copy of l'orm B 12, Part 8, shall be retained in the office of the Financial Commissioners The Collectoi, if satisfied of the connectness of the accounts, will sign and forward form B 8 to the licensee not later than the eleventh day of the month following the quarter to which it relates The licensee will, in forw ziding the amount due to the tieisu), also enclose the coupon of fouin B 8, which will be ieturned by the Tiersuit Officer to the inspector, who will attach it to the foil and also make the necessary entries in the register of quarterly returns The inspectou should see that payment of duty into the treasury is made not later than the fifteenth day of the month, reporting at once to the Collector when payment is delayed The Collector will retum fornis B 5 and B 6 to the inspector after he has elamin ed them All ieforences regarding assessment and refund of duty on beer shall be mado by the Collectoi direct to the Puancial Commissioner 8 office 12 48 Toi rules as to the preservation and destruction of records, see section 5 15

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·ing CHAPTER 14 OPIUM 14 1 The Government of India emphasised the distinction Op am smok between opiun smoking and opium eating Opium smoking is uniformly reprobated by public opinion in IndrIt is social vice and the dinger of its contagion when practised in public, furnishes stiong justification for adopting measures which approach as neilt as ie pircticable to total prohibition The measures adopted in the Punjab conform to this standard The sale of prepared opium is absolutely prohibited The smoker must prepare his own smoking mixture ind may not have in his possession more than half 1 tola of the mixture at one tiine lurther opium smoking in assemblies has been entirely prohibited in all municipalities and cantonments and the mem bers of opium smoking assemblies as well as the owners and managers of places used for opium smoking assemblies have been made liable under the provisions of the Punjab Opium Smoking Act 1923 (VI of 1923) which was brought into force on the 1st April 1924 These restrictions fall very little short of total prohibition The practice of eating opium stards on a very Oprom eating different footing As a vice it scarcely exists in India As taken in moderation by the verige Indian opium is eaten either as a mild stimulant, as a prophylactic agunst malaria, for the relief of pain or in the treatment of various ailments It is in fact a household remedy foi many ills, prescribed by centuries of inherited experience All thnt Government have to do here is to prevent its misuse und check excessive con 14 2 Moreover, though it hae not been laid down by the Govern ment of India in this connexion it is principle of ercise policy applicable to opium as well as to liquor to obtain the greatest possible revenue from the least possible consump tion The issue price of excise opium in the Punjab his nc cordingly been rused from time to time, until it now stands at Rs 70 1 seer It 19 the avowed policy of Government to ruise it still further is circumstances permit 14 3 In their pure forms the two kinds of opium used Duturation in the Punjab are easy to distinguish Excise opium is dark various boda mahogany in colour and 18 uniform in texture and consist of opiam By the process to which the opium is subjected at the Erco opis ency ·Vol. III. 2 14:4--146. PUNJAB EXCISE MANUAL Hillopiem. Diaguises factoiy the smell is altered from 3 characteristic fruitiness to a slightly burnt smell When excise opium is broken gently by the hand, instead of dull wax lıke surfaces, the broken bits will present 7 slightly shiny appearance and will adhere by fine silk-lıhe thiends, which break as the pieces are pulled asunder This oiliness is due to the presence of poppy oil which is used in the Ghazipur factory Excise opium some times contains a proportion of the Malma drug and in this blended product these characteristics are still more marked the Malwa drug imparting peculivi odour of its own Excise opium is mide into cakes of uniform cubic size, measuring 33" 31" X 81, impressed with the factory seal Each cake is one seei (80 tolas) in weight and has two wrappers of oiled bamboo papei secured with twine of jute mide in three ply 14 4 Hill opium, winch merns opium grown in Kulu and Kot Khai varies in shade from light chestnut to light brown It is made into lumps of imegular shape, size and weight When brohen, the broken bits are dull It is usually covered with dr poppy leaves 14 5 Various methods are, however, adopted to disguise one kind of opium as anotliei for illicit purposes All opium when boiled is much the saine to look at, and for this person the boiling of opium before sule has been prohibited in the Punjab, and in all Indian States in the Punjab 14 6 Chandu 19 a form of refined opium used for smok ing Tho It 19 manufactured by the following process opium is first clanfied by being boiled with water to which 19 added a sweetmeat known by the name of batasa which 18 made of sugar with a small quantity of soda in it The impurities vrhuch rise to the surface in boiling Aro ghimmed oft and the liquid 14 strinel through a thick cloth The Atrained liquid is again boiled, and when it begins to tłuchen a certain sediment called inchi or insi, wluch forms on the inner surface of pipe used for chandu smoking, is mived with it to serve as a leaven and 19 ground well into it by means of a wooden stick till the mixture is boiled down ton tenncious consistens The inchi or inse is an essential constituent, otheruuse the chandu is nousenting and produces gidduess The clandt so prepared 19 put into a bottle el for use a snail quintity 19 tahen on an iron noedlo Tho chand on the needle is held over the flame of a lamp with a thin sich led by ght or coconnut oil and the fuines inhaled throngh a bamboo pupe 1 Chandu Wlien requir ·Vol. III. 3 147-14:11. OPIUM. 14.7. Madak is another preparation of opium. It is Jadak, clarified and prepared in the same way as chandu with this exception that before the opium is thickened in the second boiling, roasted husks of rice or barley, or roasted tender leaves of kikar, pomegranate, nim, pan (betel) or guava are mixed in the seini-liquid opium to make it solidify into pills. Wealthy devotees of madak put in gold and silver leaf and flavour the mixture with atlar of roses, or arrac. When required for use a small pill is put into the bowl of an ordinary hookah and smoked under a live coal. Some people, however, smoke madak mixed with tobacco. Aladak is not so injurious as chandu. 14.8. Poppy-heads (doda post) are defined as the cap. Posl. sules of the poppy plant from which the juice has not been extracted. They are plucked, dried and soaked in water for 10 or 12 hours. The heads are then squeezed and the resultant liquid strained through a cloth. The infusion so made is called post and is drunk as an intoxicant. 14.9. The administration of the Opium Act and the District administration. rules made under it, is in the hands of the Excise Department. As regards opium the district exciso staff have to see that opium shops are properly conducted and have to prevent or detect cases of smuggling. 14.10. The inspector in any district can check the trade Inthods of checking the in opium by the transport passes which acquaint him with opium trade. all movements of Punjab grown opium, by the cultivation registers and by the treasury intimations of sales of excise opium to retailers, with which inspectors are always supplied. The inspector when on tour should check the opium. vendors' registers with these passes. In the excise office receipts of excise opium should be checked with the treasury intimations which have been filed. Special enquiries should be made regarding opium of which the issue is intimated by a treasury if its receipt has not within a month from the date of intimation been verified in an inspecting officer's report. Special enquiries should also be made into the ciroumstances of shops in which there are considerable variations from the average sales, etc. 14.11. Difficulties in checking the trade in opium which Illi it pirace formerly arose from the boiling of opium before sale hare iinos now ceased to oxist. Such boiling is not prohibited, and excise officers sliould give particular attention to enquiring ·Vol. III. 1 14:12-14-13. PUNJAB EXCISE VANUAL Shope for opium and hemp-drug* to be bepa rate whether this prohibition is strictly observed or not The chief dangers which have to be guarded against are illicit import from Malwa, Kashmir, Afghanistan and the Sımlı Hill States The enhancement of the transport duty on Kulu and Kot Khai opium his tended to put i premium on smuggling Usually there is not much variation in the sales of opium 18 the number of consumers who draw their supply from any given shop is fairly constant and the amount they consume is constant Therefore, a considerable fall in the sales of any shop may be regarded as an indication that illicit import is to be feared, while 1 considerable increrse should put excise officers on the look out for illicit export Every effort should be made to see that the registers of licensees are kept up to-date and correctly represent their dealings, and such cross checks as can be brought to beir between the registers of wholesalers and retulers should be applied 14 12 It is not permissible for the sume contractor to live in one place an interest in a retail opium shop and & retail hemp drugs shop as well Care should, therefore, be taken to see that this rule 18 not infringed (Para 21 42 (g), Excise Manual, Volume II) 14 13 The policy of Government is to control the sources of the opium supply, and ultimately to confine them to the Government factories With the end in view, poppy cultivation has been gradually suppressed throughout the Punjab and is now permitted for the extraction of opuum only in the Kulu sub-division and in the Kot Khai tahsil of the Simin district Ultimately, no doubt, it will bo stopped in these areng algo Veantime, it is necessary to watch both the licit and illicit use of hull opium It is undesirable that will opium should be allowed any unduo advantage in its competi tion with excise opium as this would stimulate poppy cultivation in the hills and incidentally bring in less revenue to Governinent It 19 more important still to proient tho smug gling of hull opium, whether produced in Indian States or British territory It 19 accordingly necessary to provido for A sistem of taxation of hill opium wuch will bring its rotail prico to inugh the simo level ng that of aicise opium The sy stom of taung lull opium ne accordingly been changed Tho acrergo rato in Kulu and Kot Kuni has beon abolished and a quantitative duty substituted Tho incrongo in the 19900 price of orciso opum from Rs 60 to Rs 70 a scer mado it Doce931r5 to impose i comparatively heavy duty on hill Illicit dis posal of hill op om ·Vol II. 5 14:14 OPIUM opium The duty tal es the form of a transport tax on opium grown in British territory The transport tax is Rs 47 per seer in Kot Khai and Rs 46 per seer in Kulu 14 14 It is necessary, therefore, to see that all opium Checke produced in the Kot Khai tahsil of the Sımla district and in the Kulu sub division of the Kangra district is subject to the taxa tion non imposed The Financial Commissioner has accord ingly issued the following orders in order to regulate the traffic in opium (0) It is the duty of the excise staff, in the case of locally produced opium, to chech from the pat warı s opium register the extent of the area under poppy, and they should endeavour to arrne at an approvmateider of the amount of opium which is likely to be produced (12) A licensed cultivator is permitted under his license to keep in lº possession all opium produced from his culti vation, but he my not dispose of it to licensed dealers until it has been weighed by the pztwarı Sub inspectors should see that the quantity of opium is entered by the patwarı on the back of the license and in his register D D 21 These entries should be compared with the outtuin calculated on the normal rate of yield Further these entries should be compared with the figures for transport If the opium on which duty hrs been paid (plus that disposed of to retail vendors) is considerably less than the quantity shown in the patwiri's registers, the excise der men must discover where the leakage takes place (221) The sub inspectors should see that all such disposals of opium by a licensed cultivator are duly recorded on his license (nv) No opium can leave the limits of the tahsıl except under a transport piss and on payment of the duty in force for the time being. All opium which it is intended to remove from the limits of the tahsıl must be brought for further weighment to a place of weighment (section 14 27) and for grant of the necesary transport pass The sub inspector is should opium ersury He should grant the pass only on the production of the trersury ieceipt for the amount of duty payable In the case of opium which is brought for weighment at a place where there is no treasury, or when the c charge of ·Vol III. 6 14 15-14-18. PUNJAB EXCISE JIANUAL а the trezsury is absent, the sub inspector may grint a pa99 to Sımla or Dharmsalı only, the inspector at Sımla or Dhirm sala being notified In this case the opium must be produc ed at Sımlı oi Dharmsılı within 7 days, the weight checked and the further piss necessary, grinted on production of the receipt of the Simla or Dharms la tresury (v) In Kulu it is necessary to provide not only for the payment of duty on opium transported elsewhere but also against the local consumption of opium before duty has been paid This is secured partly by rule 21 12, Lxcise Manual, Volume II, which prevents intra tahsıl transport except to the place of weighment As an additional precaution condition be inserted in retail vend licenses that a vendor may not possess or sell opium on wluch duty has not been pud at the rates prescribed for transport A licensee who wishes to transfer opium to retail premises should obtain a transport pass in form 0 2 just as if it were going beyond the limits of the talsıl 14 15 Ор ата в р The retail price of opium in the Punjab 18 about gling Rs 100 seer In the States of Rajputan, the price of Malwa opium is very low (Rs 20 to R$ 25 per seei) while Hill States opium can be obtuined from the cultivatois at very cheap rites between Rs 3 to Rs 5 per seer Obuously the smug gling of opium into the Punjab is 1 very profitable enterprise Malwa opium 18 smuggled in large quantities from the Raj putanı States adjoining the Punjab districts and Afghan opium from across the frontier Official co 14 16 Smuggled opium 1e presed tinough the Punjab by rul or by post Both the railway and the postal officials hare been known to connive at the trade, and doubtless to profit byrat A close watch should be lept on railway stations and post offices for parcels of any size or description bool ed from places near the Sımla Hill States in the Rajputina States and the North West Frontier Province 14 17 Descriptions and photographs of the most for detect on notorious smugglers are circulated by the excise bureau, and their movements reported from district to district often possible to shadow a smuggler from one place to another and capture him with contraband opium in his possession 14 18 The Governments of Bengal and the United Transfer of Provinces have, with the concurrence of the Punjab Government, arranged to transfer prisoners sentenced to imprison ment for smuggling opium (or cocaine) who are residents Divance Facilit es It is prisoners, ·Vol II. 7 14 19–14.23. OPIUM pre of nnt district in this Province to jails of the distincts to which ther belong (o in the cise of prisoners, who he residents of an Indon State to the jail of the district nerrest to such In lian State) at ant time not eicee lmg tuo months priol to their release The Inspector General of Prisons of Bengal or the United Pounces when sınctioning the trunsfer will inform tlie Lycise Bureau of this Province of the trinsfer ind furmsh it with 1 descriptive roll of all such prisoners 14 19 It is obvious that for succeayful and continuous Vecess ty for sindowing, the fullest messures of co operation between co operat on districts is requirel It is a fatal policy fo an inspector to regard his duti is co a when he his successfully shi lo ved a smuggler out of hus ditut even though lie mivhuse present ed lun from selline oprl n in that distuct His duty is not done until lie h25 wirel to the inspector of the district to which the smuggler his gone and put that inspector in posses sion of all the fiets necessu for 3 continuince of the shadow ing process 14 20 Heie gun the object of the dep irtment should Arrest be conviction rnthei thun detection The smuggler will sell ferable to huis opum somowhere It is much bettei to shidow him so dis reetlt that he thinls himself safe ind then to Irrest him with opium in his possession than to uccompany him in an obvious in inner and so prevent his selling until he gets into the next district 14 21 The excise staff in the distucts most notorious Alternative for smugglmg such is Attock and Rawalpin li ale generally supply alue to their duties The mo e efficient then measures 3re, the ino e it beloved other districts to be on the watch A smuggler who finds Rawalpindi closed to Ins activities will quickly transfer them to Gujrat 14 22 Besides the tride in Vulua and Afghan opium, Other forms there are various othe forms of opium smugglin: Kashmir of rausgling, opium is smuggled into the Punjab particularly cross the Siall ot and Guduspur district boiders while Hill States opium finds its way into the province through different States territories 14 23 Thio smuggling tiffic to be combate) in the case Smu lung of all Hill opium, is chiefly that of smuggling to the plius of i opremos Thuis kind of smuggling can be cheched by careful inspectioa of the nccounts of poppy grower s outturns and sales and in I revention sources of ·Vol. III. 8 14 24. PUNJAB FXOISE MANUAL Inspect on of IDB ectora and but all cases by close prtiolling of the passes and other import ant points on the trade routes between the hills and the plains, where the examination of suspicious goods can easily be effected Here too the acquisition by excise officers of a knowledge of the personnel and methods of those engaged in the traffic, both hot and illıcıt, will doubtless prove the most effective method, next after the imposition of heavy sentences, of defeating smugglers lice need pro 14 24 The following questionnaire has been drawn up to mes (retail) help the Lxcise inspectos and sub inspectors, in the inspec by Exco tion of premises licensed for the retail vend of opium (1) When was the shop ligt inspected ? 200pectors (2) Has the balance in hond been checked with the book balance and found conect> (3) Has the two montlis adiance deposit been prid and has the monthly heense fee been prid punctunlly by the 7th of each month (4) Has the licensee in his pos session the license in form 07 and does it bear the name of approved salesmen ? (5) Has the licensee a sign bord outside his shop exhibit ing in conspicuous punted letters in vernacular, his name and the class of Incense held by him as well as the maximum retail price of opium fised for the shop ? (6) Is there any suspicion that the licensee derling in smuggled opuin or is selling contiaband opium on his licensed premises (7) Do the receipts of Excise opium as given in register in form 0 8 tally with the entries in the statement in form M 10 received from the treasury and do the receipts of Hill opium as given therein tally wth the transport passes receiv ed by the licensee and the duplicate copies of the passes received from the District Excise Office? (8) Is there any considerable variation in the daily sales of the shap? If so the rergons should be explained Sales should also be compared month by month The total sale during the year up to the date of inspection should be com pared with the sale in the corresponding period of the last year and an explanation should be given showing the causes of any variation (9) What is the incidence of taxation (vend fee plus duty) per seer of opium sold? Is the shop vielding a reason able profit? ?

·Vol. III. 9 OPIUV (10) At that mto oro poppyheids sold ? To what extent is tho sale of poppyheids replacing the sale of opium ? (11) (In districts only where the sale of hill opium is permitted) To wliat ostent is the use of excise opium ro placing that of lull opium or vice versa ? (12) Is there any suspicion that the licensee is selling surplus Cyciso Opium to smugglers ? (19) Does the licenseo boil opium before sale ? (14) Is the licensee suspected of dealing in contraband Malim or hill opium ? (15) Is the licenseo suspected of adulterating opium to increase its weight? (16) Is the licenseo suspected of surreptitiously collect ing excise or lull opium by showing bogus sales in his register, for tho purpose of selling the surplus stoch elsewhere? (17) Is the licenseo maintaining his registers correctly from day to day? (18) At what rite is opium sold at the neighbouring shops whether in the same and in neighbouring districts and in Indian States? (19) Does the licensee keep in stock or sell chloral hydrte butyl chlorni-hydrnte or pari aldehyde (20) Docg the licensee sell more than two tolas of opium or more than two seers of poppy heads at a time to any customer ? (21) Does the licensee hold directly or indirectly through an agent any license in an Indnn State for the vend of excisable articles or of opium ? (22) Has the licensee any interest in any shop for the retail vend of hemp drugs in the same city, town or village ? Is opium gold on the same premises on wluch hemp drugs are sold ? (23) Does the licenseo sell opium ind poppyheads else where than at his licensed premises? (24) Does the licensee always maintain 3 sufficient stock of opium and poppyheads for sale to the public and does he sell to any one offering to pay ready money? (25) Ig the licensee selling opium above the moumum rates fired by the Financial Commiesioner, Punjab ?

·Yol. III 10 14.25-14.26. PUNJAB FXOISE MANUAL (26) Is the licensee giving short mersure or using light weights? (27) Does the licensee heep his shop open before sunrise and does he heep it open after 8 o clock in the evening or such later hou is the Collector may sanction ? (28) Does the licensee permit pure opium or decoctions of poppyhends to be consumed on the premises ? (29) Has the licensee been suspected of making sales to insine persons or minors ? (30) Does the licensee receive any wearing spparel or other goods in barter for pure opium or poppyhends? (31) Does the licensce permut the resort to his shop of habitual criminals? Does he prevent giming and disorderly conduct there? (32) Does the licensee maintain an inspection note book with the sules inserted therein on his license i premises ? (33) Does the licensee heep in stool or sell any prepara tion or admilture of opium ? (34) Does the licensee send & true statement of sales punctually to the District Excise Officer each month? (35) (In large towns only) Is the licensee suspected of supplying opium to chandu Khanas and is he interested in the maintenance of a chandu khana ? (36) Is the license held in a pool along with other similar licences in the same area? (37) Is the shop situated within 3 miles of the border of any Indian State? (38) Is the name of the licensee on salesmin entral in the black list ? Lin is of pos 14 25 It has been laid down in rule 21 5, Excise Vnpunl Vol II that the limit of possession by private person is two tolas of pure opium A tola is ordinarily made up by a vendor into 96 pills, weighing a ratir (2 grains) each An ordinary consumer takes from one to four pills a day (say, on the average three a day) and thus the tola would last him 1 month One masha (8 ratlis) a day would be unusual excess but even at that mte of consumption, two tolas would last twenty four days Thus the limit sufficiently allows for private convenience Pxplanat on 14 26 The words other person in clause (b) of sec to Tule 219, tion 21 9, Excise Mangal, Vol. II, are inserted to cover special cases For instance that section does not cover eers op ·Vol. III. 11 14:27–14.28. OI IUU ondmary purchase by a retailer froin a retailer, but, if on erpirs of licenso a retuler lead to got rid of stoch, the Collectoi might allow another retule to purchase from hun Incidental cases of unusual transfer are intended to bo cot ered 14 27 I nder rule 21 15, Luciso Vanual, Vol II, 774019 ort licensed cultivator whose cultnation is not subject to duty of of pure by mat transport tlie pure opiun produced therefrom to the Kulu and kot prescribed place of weigument Thero are two kinds of places Khai of weighment In the first place in order to prevent the cultivitor disposing of lus produce illicitly, he is forbidden br condition io of his licenso (fom D D 22), to sell opium until it has been weglied by the patviri For this purpose, he must take it to the patwari's hendqurrters The patwarı will enter the quantity of the opium on the back of the license and also in column 10 of his register (form D D 21) This weighment must not be confused with the further weighment prescribed in this parigraph Further, all opium which it is intended (a) to remove from the limits of the talsıl in wluch it 18 grown or (b) to transfer to retail vend premises within the tahsıl must first be brought to a second place of weighment The following places have been fixed by the Iınınal Commissioner as places of weigðiment For opium produced in Places of weighment The Kot Khai tahsil kot Khu Kotgoh The Kula talgıl Kulu The Seratahsil Banjar. Kotgrrh. Opium mu be removed by cultivatois from the place of cultivation to the patwari's headquarters and back or to the second place of weighment without any pass Licensed Tendors may be given weighment passes in form 0 1 for the same purpose These passes will be issued by the sub ins pector and will fix in amount of opium up to which the vendor muy transport Opium thus brought to a place of weighment may, if it is not desired to transport it immediately, remain in the premises of a wholesale vendor 14 28 No pass may be granted for the transport of War of troos. opium from the Kangra district to or through the Simla port betrees district, or from the Simla district into the Kangra district Simla ·Vol. III. 12 14.29-14:32 PUNJAB EXCISE MANUAL Kulu opium across the river Sutlej, except in the case of weighment passes (see section 14 27) for the transfer of opium from Outer Seraj to Kotgach across the Sutlej Transport 14 29 Any licensed vendor wishing to transport opium procedure, or poppyheads from one Punjab district to another must first obtain a permit in form 08 from the Collector of the district to which the opium is to be transported He must then obtain a transport pass In the case of opium in Kot Khai and Kulu which has not paid duty the opium must first have been brought to a place of weighment (section 14 27) and the application must be accompanied by a treasury receipt for the amount of duty In the case of opium which is brought for weighment at a place where there is no treasury, or when the officer in charge of the treasury is absent, the subinspector may grant a pass to Simla oDhumsila only, the inspectoi there being notified In this case, the opium must be produced at Simla or Dharmsala within 7 days, the weight cheched and the further pass necessary granted on produc. tion of the Sims or Dharmsıla treasury receipt brought to Kotgarh for weighment must pay at the Kotgarh rate 14 30 When a transport pass is granted by an officer to be given other than the Collector or the District Excise Officer, an intimation thereof must be given to the excise inspector of the district from which the opium is to be transported so that the excise inspector may check some of the consignments on the way 14 31 It has been laid down in rule 21 95, Excise Dryage 61 Manual, Vol II, that when any pure opium or poppyheads shall be weighed and a deficiency between the quantity specified in the prss and the actual quantity contained in any parcel or package to which the pass relates, 19 found to oxiat euch allowance on account of dryage shall be made in reduction of that deficiency as muy from time to time be prescribed by the Financial Commissioner, in that behalf The allowance to be made on cocunt of dryage is a ma umum of 5 per cent from the date of the pass, 13 per cent. of wluch 18 to be allowed during the first week and 3 per cent. during the first 30 days of the currency of the pass Excise opium 14 32 Lxcise opium 18 lept at each district treasury, -method of and smuller stocks at the tahsil sub trensuries It is sold supply by the treibury or sub treasury officer to retail vendors who late shops in the tahsıl limits Opium may not be sold to a Information lowance ·Vol. III. 13 14-33--1436. OPIL V to rendor whose shop is in another tahsil without the express order of tlie Collector Whene er any silo 18 made the trezsury or sub-trous officer communicates to the district e\cise inspector the name and address of the purchase and the amount sold to him 14 33 It will be noticed that both the wholesaler and Limits of sales by the retuler muy sell opium only in the pure state, and that wholesalers the retuler, even in the case of sale to inedical practitioners and retailers. and licensed duggists, cunnot sell more tlian two tolas of opiuin it . time tlus being the lumut of private possession (see seu tion 21 5, Excise Manual, Vol II) 14 34 It may happen that the maximum amount Provision which ? licensed druggist can possess under the terms enable Jacement of his license (Form D D 5) is less than one seer (the lowest to purchase amount & wholesale dealer can sell), but more than 2 tolas less than one (the maximum a retailer can sell) or he may not wish to wholesalers purchase as much as a seer Therefore provision to enable Îicensed druggists and medical practitioners to purchase more than 2 tolas but less than one seer from a wholesaler has been made in the condition of wholesale licenses 14 35 It is sometimes expedient to take bonds under Bonds for rule 21 45, Excise Manual, Vol II, from suspected licensees performance who secure licenses annually, binding them not to attempt of liceales to procure supplies except by licit means A form of the kind of bond required is kept in the Financial Commissioner's Office As a rule, however, the prepayment of license fees is sufficient secunty and bonds should only be taken in exceptional cases 14 36 The peremptory nature of sections 21 48 and Nusposal of 21 49, Lxcise Manual, Vol II, is justified by the fact that any expiry or man retaining stocks after the expiry of his license is guilty licenses of illicit possession When licenses change hands at the end of a year, excise inspectors should see to cases in which enforcement of the rule is needed, as outgoing licensees who are disappointed at auctions are apt to keep back stochs in order to continue secret sales to the detriment of the business of the When the auctions have been held a good deal before the end of the year, as by the rule they must be, a common illicit practice is for disappointed license-holders to sell beyond the limit of legal possession to their customers in order that they may have no stocks left to be disposed of under the rule This practice also requires prevention as far as possible. incoming licensees

·Vol. III.
14
14-37--14 40.
PUNJAB FXOISF MANUAT
Coltivation
doty
14 37 Cultivation of the poppy in Jullundur und
Hoshiarpur is subject to an acreage duty of six rupees per
quarter of an acre, or smaller aren The duty is collected
with the land revenue and the ordinary rules for suspension
and remission of the land revenue apply to the duty on
poppy cultivation
Duty on
14 38 Duty is levied on Excise opmm at the treasuıy
Excise opium before issue to retail vendors
The present rate is Rs 51 11 0
per seer
Transport
14 39 Transport duty is levied on all Punjab grown
duty
opium removed from the tahsil where it was grown to another
tahsıl or district
The rate is Rs 46 per seer for Kulu and
Rs 47 per seer for Kot Khai opium The duty is payable
before the transport pass 18 issued
Poppyheals 14 40 No duty is levied on poppyheads imported,
exported or transported

·CHAPTER 16 THE DANGEROUS DRUGS IMPORT AND EXPORT INSTRUCTIONS (Supplementary to chapter 33 of the Punjab Circuse Manual, Volume II These instructions do not apply to the import of charas into British India by land) The following instructions are issued by the Punjab Gov. ernment with a view to carry out the provisions of the Dangerous Drugs (Import, Export and Transhipment) Rules, 1933, published under Finance Department, Central Revenues, notification No 1, dated 18th February 1938, hereinafter called "the Rules" and given in Chapter 33 Incise Manual, Volume II 16 1 The Punjab Government (Alınıstıy of Agriculture) Exemption. is pleased to direct that a traveller may import from any Indian State or Foreign Settlement in Indian opium or hemp personally into the Punjab up to the limit of the quantity within which private possession is allowed in the Punjab without a piss on the British side of the Irontier 16 2 (1) The authorisation to import opium required phone in under item (i) of the table annexed to rule 33 4 Excise Manual, Volume II, shall be granted in Form D D-10 if any person licensed to sell opium in an Indian State vishes to convey pure opium or poppy heads through the Punjab from one part of such Indian State to another part thereof (2) The Import Authorisation required under this instruction shall be marked“ In Transit "and may be granted by either the Collector or the District E.cise Officer of any of the districts through the limits of which it is intended to convey - 34121 cerned stating that the applicant is authorised - ) to sell puro opium or poppy-heads or both within such State, and (21) to apply for an import authorisation : Provided that in the case of transit by rail overy package thoreof shall, whether any person responsible therefor 13 travelling by rail along wth the consignment or not, be handed ·Vol. III. 2 16 2. PUNJAB EXCISE MANUAL over to the custody of the railway officials and by them be booked through from the railway station at which it is brought on, to the railway station at which it is to be taken off the railway Provided further that no import authorisation shall be required to cover any consignment in transit by rail from one station in an Indian State to another station in the same or another Indian State, where no portion of the railway line between two such stations is situated in a British district Explanation or the purposes of this instruction, railway lands situated within the Jimits of an Indian State over wb ch Jur edict on has been ceded to the Br t sh Govern ment are not to be deemed to be included in & British district (3) Every consignment of pure opium or poppy heads to beimported shall be properly packed and firmly sealed so that it cannot be opened and its contents tampered with or ex tracted without breakage of or damage to the seals or packing materials (4) Every Collector and every Excise Officer of the first or second class is ruthorised to detain, so long as may be neces sary, for the inspection of the same, and to inspect any consignment of opium in transit through his jurisdiction and to call for the production of the Import Authorisation under which such opium is being imported (5) If upon such inspection any excess or deficiency between the quantity of pure opium or poppy heads specified in the Import Authorisation and the actual quantity contained in any parcel or package to which the Import Authorisation Collector of the district in which such inspection is made, and pending the orders of the Collector, the parcel or package in question shall be detained by the inspecting officer But such állowance on account of dryage must be made in reduction of that deficiency as may, from time to time, be prescribed by the Financial Commissioner in that behalf (6) The allowance to be made on account of dryage 18 a maximum of 5 per cent from the date of the pass, 11 per cent of which is to be allowed dunng the first week and 3 per cent during the first 30 days of the currency of the pass ·Vol. III. 8 16:3–166, TED DANGEROUS DRUGS IMPORT AND EXPORT INSTRUOTIONS on tbo certificato in Form D D ΟΥ 16 3 The following is list of the officers duly em. Who may powered to sign the said certificate on behalf of Indian States (1) Patiala The Foreign Minister or his Assis tant (2) Bahawalpur Excise Commissioner (3) Jind The Excise Superintendent (4) Nabha The Foreign Minister his Deputy (5) Kapurthala The Mashir Mal (6) Nandi The Wazır (7) Valerkotla The Nazım (8) Farıdhot The Excise Superintendent (9) Chamba The Raja and his Secretaries (10) Suket The Wazır (11) Baghat The Collector or Tahsildar, 1st gride (12) Bharatpur The Chief Excise Officer (13) Alwar The Chief Exciso Officer 16 4 No import authorisation, referred to in rule 16 2 Bu to catalo above, however may in any case be granted for the removal of opium from Kapaundh and Marnaul Parganas of the Patiala State, or from the Bawal and Kantı Parginag of the Nabha State, or from the Dadrı pargina of the Jind State, or from the Nahar villages of the Dujana State, to other parganas or villages of those States 16 5 The Collectors of Hissar, Gurgaon and Rohtak Ronsons are principally concerned with this embargo The import. thereof SIX 1 . of the Phullinn States by a nech of British territory a few miles in width, has at times been a notorious channel for the introduction into the Punjab of Valka Opium 16 6 (1) The authorisation to import manufactured Import of drugs into tho Punjab from any place outside British India manufactured required under item (3) of the table annered to rule 334 L.cise Manual, Volume II, shall be granted by the Financial Commissioner in Form D D.-11 dret ·Vol. III. 4 16:7-16.9. PUNJAB EXOISE MANUAL (2) Applications for the grant of such authorization shall be submitted through the Collector of tho district of import in Form D D 1 (3) An authorisation in the same form marked "In Transit must be obtained whenever it is desired to convoy minufactured drugs through Punjab territory from one part to another part of an Indian State The application will be sub mitted to the office of the Financial Commissioner, Punjab in Torm D D 1 by an authorised officer of the State concerned Hemp (ex 16 7 The authorisation reqmred by item (4) of the cluding charas table annexed to rule 38 4 Excise Manual Volume II, may be imported by land) given to an agent or contractor of an Indian State duly authorised in that behalf, who desires to remove hemp drugs other than charas from one part of the State to another part of the same State through intervening British territory by the Collector or District Excise Officer concerned in Form D D 10 The procedure outlined in rule 16 2 above shall be followed in grinting such import authorisations FIport of 16 8 The quthorisation for the export of poppy heads re oprom qured by rule 38 11 Excise Manurl, Volume II may be granted for the export of poppy herds from places outside the Kot Khai Tahsıl of Sımla district or the Kulu sub division of the Kangra district to any Indian State to any person in form D D 12 by the Collector of the district fr ch the consignment is despatched Provided that no authorisation for the export of poppy heads shall be grunted otherwise than on the production of an impert certificate signed by w oficer duy wthorised by the Government of such State to sign such certificate authorsing the holder thereof to apply for an export nuthorisation Export of 16 9 The authorisations required by rule 38 11 Lrcise druga to Manual, Volume IT for the export of manufactured drugs Indian States may be grinted in Form D D 13 as follows on the production of an import certificate signed by in officer duly empowered by the Government of such State to sign such certificate, Suthorsing the holder thereof to apply for an export anthonsation (1) in the case of medicinal hemp and medicinal opium by the Collector of the district or the District Cucise Officer of specially empowered in that behalf by the Collector in writing, mannfactured ·Vol. III. 5 16-10-16.11. THE DANGEROUS DRUGS IMPORT AND LXPORT INSTRUCTIONS tion (28) in the case of other opium derivatives (except pre pared opium) and Coca derivatives, by the Tinancial Commissioner 16 10 The authorisation required by rule 33 11 Excise Fxport of Vanual, Volume II, fo, the export of bhang from any place in ti duan States the Punjab to an Indian State muy be granted in Form D D. 11 by the Collector of the district of issue on applicamade in Torm D D-15 subject to the following conditions (1) The exporter must obtained an import certifierte from the proper officer of the State of destination authorising him to remove bhang from the Punjab into such State provided that the import certificate shall be countersigned by the British Political Office accredited to such State or such other officer as the Local Government may authorise in that behalf (?) The exporter must have paid such duty as may from time to time be imposed on the export of bhang under the provisions of section 31 of the Punjab Lxcise Act I, of 1914 3) The exporter must produce the blang to be exported at the office of the Collector for the purpose of weighment and calculation of duty (4) The bhang must be exported in quantities of not less than one maund at a time 16 11 (1) The authorisation required under rule 93 11 Export of Excise Manual, Volume II, for the export of charas from a bonded ware bonded warehouse to an Indian State in India may be granted house to after payment of prescribed duty on the production of an State application in the prescribed form and accompanied by an import certificate signed by the officer of such Indian State, who has been authorised to grant such certificates on behalf of the Indian State and countersigned by the British Political Officer accredited to such State or such other officer as the Local Government may authorise in that behalf. (2) (a) The application referred to in instruction 16.11 (1) above, shall be in Form D. D-16 and shall be presented to the officer in charge of the bonded warehouse where the charas to be removed is desposited stating- () the name of the depositor of the charas to be removed ;

·Vol. III. 6 16.11. PUNJAB EXCISE MANUAL. (11) the registered number and weight of each package and the total registered weight of the charas to be removed, (211) the place of destination; (sv) the name of the licensed vendor to whose premises the charas is to be removed , (v) the Indian State in which the licensed vendor is licensed to sell charas; and (v) the treasury in which the duty payable on the charas to be removed will be paid (6) If the application be made by a person, other than the depositor of the charas for the removal of which an export authorisation is required, then, before presentation to the officer in charge of the bonded warehouse, it must be endorsed to the applicant under the depositor's signature (3) If upon receiving the application in the form prescribed above, the officer in charge of the bonded warehouse is satisfied that the charas described in the application will, on removal from the bonded warehouse be convoyed to the vend piemises of the licensed vendor mentioned in the application, and that such removal and conveyance has the approval of the Lyciso authorities of the Indian State concerned, he shall- (a) cause each package of charas mentioned in the application to be weighed (6) grant the applicant a certificnte in Form D D-17 addressed to the officer in charge of the treasury named in the application declaring the net weight of charas to be removed and the duty payable thereon, and (c) instruct the applicant to present the certificate at the treasury named therein with the amount payablo in duty as stated in the certificate, and when he has obtained a treasury receipt for the duty payable, to bring such receipt to the bonded warehouse along with the original certificate to enable the removal of charas to be effected.

·Vol. II. 7 16-12-16 13. THE DANGEROUS DRUGS IMPORT AND EXPORT INSTRUCTIONS (4) On the production by the applicant of the certificate accompanied by a treasury receipt for the duty stated therein, the officer in charge of the bonded warehouse shall grant an export authorisation in Form D D 18 authorising removal from the bonded warehouse of the charas on which duty has been paid and its removal to the premises of the licensed vendor mentioned in the application 16 12 (1) The export authorisation requued by rule Export of 33 11 Evcise Manual, Volume II, for the export of charas send from the vend premises of the person licensed to sell charas premises wholesale, in the Punjab to the premises of a person licensed to sell charas in an Indian State, may be granted provided that the export is authorised by an import certificate signed by an officer of such State who has been authorised to isque such certificates and countersigned by the British Political Ofhcer accredited to such State or such other cihcar as the Local Government may authorise in that behalf (2) The application shall be made in Form D D-19 to the Collector of the District from which the charas is to be removed statirg the quantity of charas for the expert of which an authorisation is required, the name of the whole ale vendor from whose premises the expert is to be mide and the locality of the licensed premises to which the charas will be removed. y an import ir the export for removal to which the export authorisation is required (4) If the officer to whom the application mentioned in sub rule (2) above is made, is satisfied that the charas for the will be removed f plication, plıcant ha certificates, he shall grant the export authorisation in Form D, D.-20, otherwise he shall refuse it 16 13. In the case of bhang and charas to be exported under instructions Nos. 16 10, 16 11 and 16.12, the following conditions are also imposed (1) each pochage shall be securely pached and sealed , T11 1 export of the apthe apin Euch ·Vol. III. 8 16.13. PUNJAB EXCISE MANUAL. (2) export shall be as far as possible by railway and only by such route and to such railway station as may be specified in the export authorisation; and (8) in the case of transit by rail, the package or packages containing the drug shall in no case be retained in the possession of the consignor or other person during such transit, but shall be declared as drugs and regularly booled under the bye-laws of the railway accepting them relating to goods ou parcel traffic (4) The export authorisations referred to above shall be issued in triplicate, one copy being retained for record, one being handed to the consignor so that it may accompany the consignment (in the case of transit by rail, the copy of the export authorisation is placed in the canvas pocket at the side of the package) and the third copy being despatched to the officer of the State who has granted the import certificate in question In cases where the bhang and charas is to be removed to the marginally noted States an additional copy of the export authorisation shall be sent to the Collector of the last district in the United Provinces (as named by the exporter) through which the consignment before leaving those Provinces the Indian State of destination 1 Rampur State Bundhei khanel State 3 Baghel kband State 4 Bharat. State 6 Rewa State. will pass ·APPENDIX A. Detailed instructions for testing spirit (see section 8 4) 1 The following precautions are necessary when ascertaimng the alcoholic strenzth of spirit (1) The pirit in the cask should be thoroughly mixed as the simple drawn for test from the top has often i different temperature and den ity to that at the lottom ani middle The true strenrth in ther fore be founl only after spirit to be testel 13 well stirred up (2) The thermonoter usel for taking the temperature should not be taken out of the simple under test notil the mercury in the t'lermoineter comes to rest (3) No air bubbles should be allowed to collect on the bus drometer curface (1) The lvdretar used shoal l be immersed in the simple oder test to the scale top and the reading sliould not be recorded till it 13 found that the hydrometer is finating at rest (5) Glass hv lroieter jars (not metal vessels) should invariably be used for proving spirit (6) In order to ascertun the true hy irometer indicition the observer should first plare his eye so as to see just below the surface of the liquid in the trial glass Owing to rapillary attriction about one sub 11/ 14101 of the stem is hidden by the surface layer of the liquid It is the lower edge of the surface laper which shoull he read where at cuts the stem (7) The stem 13 gaduated froin ahove downwards sol must always be read in that direction Particular care must be taken as to this for if read from below upwards a serious error will result (8) In the case of dark colouret or clou ly liquiis alien #lie lower edge of the surf ice lurer cannnt be seen, the stem is rend from thu top downward to the surface of the liquor and one sub division, then added 2 In distilleries the trength of spirit before »>ue 13 te tel with a 5 stem glass hi trometer In that hydrometer each division on the stem represents an indication dezree in each division is sub dividet into 5 equal parts so that reidings are taken to decimal places, and complete accuracy is attuned thereby District inspectors hworer, have been supplied rith direct reading single stem virometers, which are intended only to give approvisate results In thn e instruments each disision represents two proof degre93 so bat in checking with them the re ults of 11 stcin hydrouster, the greate t cire and precision is necessary 9 In the case of compounded or coloural spuit, it mut bu remembered that the addition to plain spirit of sweeteai: 110uria, colouring and other sub tanmes liqving a greater denuty thin water

·Vol. III.
11
PUNJAB EXCISE MANUAL.
and soluble in spirit affects the action of the hydrometer and vitiates
the results given by it. The spint to which such ingredients are added
becomes heavy, and consequently, when its strength is tested, the
hydromcter does not give accurato results, but shows less than the real
strength. The spint strength that is thus hidden or masked is termed
"obscuration," When issuing compounded spint distillery inspectors
should note on passes the degrees of obucuration in each care, as
recorded in the componnding register, and the district inspectors,
when checking the strength of such spirit on arrival at destination,
should add to the apparent strength ascertained by them the degrets
of obscuration noteil on the pass in order to arrive at the true strength.
For example
Original strength
400 U, P.
Degrees of obscuation noted on the pass -1.5
Strength found at destination
..=42-5 U, P.
Therefore 12 5 U. P. pliss 1 5
, 41.0 U.T., the true
strength of the spirit.

·24 grains 3) 2 APPENDIX B, Tar following table of seights and measures 13 reproduced for facility of reference Troy freight male 1 pennyreight (1 dwt) 20 pennyweights 1 ounce (1 07 tr ) 12 ounces 1 pound (1 ih troy) Apothecaries weight 20 grains male 1 scruple 3 scruples 1 drachm 8 dracbms 1 ounce (trov) drorrdupois reight 36 drachms male 1 ounce (1 oz) 16 ounces 1 nound (1) Indinu ueight 12 muchag niale 1 tola 5 tolas 1 chatal 16 chatals 40 sers 1 miund chest of Excise Opium contains 60 sers Grains compared urth other steights 180 grains make 1 tola 480 1 oz (troy) 4974, 1 oz (avoirdapo19) Flurd measures 60 minima make 1 fluid drachm 8 fluid drachms 1 fluid ounce 20 fluid Ounces 1 pint (imperial) 2 pints 4 quarts 1 gallon There are 6 reputed quarts in a gallon should contain roughly 26 6 ounces METRIO SYSTEM Verght 9 1 ser 9 >> 71 99 » 1 quart 1) 17 Il erefore & reputed quart Grommes Lbs Afordupois Grains, Troy Milligramme Centigiatame Dec gramme Cramme Deoagramme Hectogramm kilogramme 001 01 1 10 10 0 100 O 1000 O 01543 15412 1 34323 15 43935 0022 09 314 2016

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