- 1. Short title extent and commencement. -
- 2. Application. -
- 3. Definitions. -
- 4. Application for an import permit. -
- [4A. Import of Foreign Liquor. -
- 5. Procedure for payment of Excise Duty and grant of an Import permit. -
- 6. The form of Import permit and dispatch of its copies. -
- 7. Intimation on arrival of consignment. -
- 8. Import should be authorised. -
- 9.
- 10. Application for an export permit. -
- 11. Issue of an export permit. -
- 11A. Furnishing of verification report. -
- 11B.
- 12. Form of Export permit and despatch of copies. -
- 13. Export should be as authorised. -
- 14. Occasion for transport permit. -
- 15. Application for transport permit. -
- 16. Issue of permit. -
- 17. Transport permit holder to give intimation of the arrival of the consignment. -
- 18. Transport should be authorized. -
- 19. Permit to be cancelled under certain circumstances. -
- 20. Permit holders to abide by the provisions of the Act etc. -
- 21. Suspension, withdrawal or cancellation of a permit. -
- 22. [Not printed ]
- 23. Removal of difficulties. -
Ref: G.O.Ms. No. 996. Revenue (Extraordinary-2.), 24.5.2005
1. Short title extent and commencement. -
(1) These rules may be called the Andhra Pradesh Excise (Import, Export and Transport of Indian Liquor and Foreign Liquor-Permits) Rules, 2005
(2) They shall extend to all the areas where the Andhra Pradesh Excise Act, 1968 is in force.
(3) They shall come into force at once.
2. Application. -
These rules shall apply for the import, export and transport of Indian Liquor and Foreign Liquor but not for their manufacture, production, compounding, blending, rectifying, flavouring, colouring fortifying, diluting, bottling or sale.
3. Definitions. -
In these Rules unless the context, otherwise requires:-
(a) "Act" means the Andhra Pradesh Excise Act, 1968:
(b) "Distillery Permit" or "Brewery Permit" means a permit issued by the Distillery Officer or Brewery Officer, as the case may be, for release of the Indian Liquor or Beer there from;
(c) "Foreign Liquor" includes every liquor imported into India other than Indian Liquor:
(d) "Form" means a form appended to these rules:
(e) "Indian Liquor" means liquor produced, manufactured or compounded in India after the manner of Gin, Brandy, Whisky or Rum imported from Foreign Countries and includes, Wine, Beer. Milk punch and other liquors consisting of or containing any such spirits but does not include 'Foreign Liqour'
(f) "licence" means a licence granted under the Act.
(g) "licensee" means holder of such licence:
(h) "Permit" means a permit issued under these rules and includes a pass and an authorisation:
(i) "verification" means -
(i) examining the seals of the bottles, containers or other receptacles forming the consignment of intoxicants to verify that they are not tampered with during transit:
(ii) ascertaining that the number of bottles and make thereof containers and other receptacles tally with those, shown on that permit and that the Excise Adhesive Lables are affixed on each and every bottle of Indian Liquor and Foreign Liquor and the serial numbers of the Excise Adhesive Labels so affixed tally with those noted in the permit.
(iii) ascertaining that the quantity of Indian Liquor or Foreign Liquor transported tallies with the quantity mentioned in the permit and in the case of spirit, examining the contents with a hydrometer by drawing samples from the bottles containers or other receptacles in order to find out that the strength of the spirit corresponds to that shown in the permit: and
(iv) satisfying that the excise revenue and cost of excise adhesive lables required to be paid under the rules have been correctly livied and paid and the word 'verified' shall be construed accordingly;
(j) "Excise Adhesive Label" means the lable designed and approved by printed and supplied by under the supervision and control of the Commissioner of Prohibition and Excise, from time to time in different forms for the purpose of its affixture to sealed bottles of different varieties and sizes containing liquor.
(k) "through transport permit" means the permit issued under sub-rule 5(i) of Rule 16 for the transport from a place outside the State to any other place outside it through the intervening area of the State whether by way of consignment or otherwise.
4. Application for an import permit. -
(1) Indian Liquor shall be permitted to be imported in bottles affixed with only those labels which have been approved by the Commissioner of Prohibition and Excise, Andhra Pradesh in accordance wdth these Rules.
(2) Manufacturers of Indian Liquor or Brewery of other States,- Military Canteen Stores (In-house Storage and Supply) Licence (in Form CS-3 and the Andhra Pradesh Beverages Corporation Limited, under these rules only shall be eligible to apply for approval of such labels under these rules. The application shall be in Form L-1A duly affixed with court fee stamp of requisite value as per the provisions of the Indian Stamp Act, 1899 and shall be enclosed with fifty copies of each variety of label sought to be approved, and challan of remittance, of a non-refundable fee of Rs. 2,00,000/- in respect of brands of Indian liqour whose basic price is upto Rs. 700/- and of Rs. 50,000/- (Rupees Fifty Thousand only) in respect of brands of Indian Liqour, whose basic price is above Rs. 700/- for each such variety of label, sought to be approved under appropriate head of account at any Government Treasury in the State. In case of Beer the fee so payable shall be Rs. 2,00,000/- for each variety of label. The applicant should also get the label re-approved for each excise year by paying fee of Rs. 2,00,000/- in respect of brands of Indian Liquor, whose basic price is upto Rs. 700/- and Rs. 50,000/- (Rupees Fifty t housand only) in respect of brands of Indian Liquor, whose basic price is above Rs. 700/- for each such variety of label. In case of Beer the fee so payable for re-approval shall be Rs. 2,00,000/- for each variety of label. The format of the label submitted for such approval shall contain the following:
(a) Name and Address of Manufacturer
(b) Batch Number, Month and Year of Manufacturer
(c) Net Contents
(d) Proof Strength
(e) Kind of Liquor
(f) Inscription 'for sale in Andhra Pradesh Only'
(g) Name and Address of the person doing rectification, blending, compounding, reduction, flavoring, colouring, bottling and the like if such person is other than the manufacturer.
(h) Maximum Retail Price
(i) M.R.P. ( ) shall be depicted prominently on a separate band on the top of the label.
(j) Inscription "Consumption of liquor is injurious to health".
Provided further that the Label fee once remitted shall not be refunded or adjusted for any reason including non-acceptance of tender by the A.P. Beverages Corporation Limited or nonissue of purchase order or non-approval of label or non-issue of Import Permits, when once the label was duly approved and registered
Provided further that the label approved fee shall be Rs. 10,000/- in case of Wine, either Grape-based or other fruit-based which should not contain more than 42% proof spirit. The label shall be re-approved for each Excise year after collecting the same fee applicable for approval.
Provided also that the Supplier of Indian Liquor and Wine be required to affix an additional Label on the Bottle with the details of brand name and inscription of "Specially packed for Andhra Pradesh State Only" in Telugu language also of the prescribed font size as approved by the Commissioner of Prohibition and Excise.
(3) The Commissioner of Prohibition and Excise, on receipt of such application and after causing an enquiry, if necessary, and on being satisfied that there is no objection to approve the label and that the condition laid down in sub-rule (2) have been fulfilled may approve the label in Form L-1B. After approval, one copy shall be returned to the applicant and one copy shall be sent to the Andhra Pradesh Beverages Corporation Limited and one copy shall be retained for further use by the Commissioner of Prohibition and Excise in his Office. The imports shall be done only through the Andhra Pradesh Beverages Corporation Limited which has been vested with exclusive privilege of import:
Provided that canteen stores department shall import Indian Liquor and Foreign Liquor after fulfilling the conditions laid down in these rules.
(4) The application for an import permit shall be in Form L-l and shall bear a court fee stamp of the requisite value as per the provisions of the Indian Stamp Act, 1899.
[4A. Import of Foreign Liquor. -
(1) The Andhra Pradesh Beverage Corporation shall apply to the Commissioner of Prohibition and Excise for Import of Foreign Liquor in accordance with the requirement of the Licensees in the state from time to time:
"Provided that the canteen stores department may apply to the Commissioner directly for grant of Import permit in respect of Foreign Liquor.
(2) No import permit as specified under sub-rule (1) above shall be granted unless,
(i) Countervailing duty and import fee as prescribed is paid
(ii) Sticker as specified in sub-rule (3) is approved by the Commissioner
(iii) A Challan for the cost of EALs in enclosed.
(3) (i) Every bottle of Foreign Liquor imported into the State shall bear a sticker.
(ii) The Andhra Pradesh Beverages Corporation shall submit to the Commissioner for approval 10 copies of each variety of sticker in respect of Foreign Liquor of the same variety of one origin sought to be imported along with challar of Rs. 10,000/- towards fee for approval.
(iii) The sticker shall contain the following:
(a) Name and address of the import-export license holder
(b) License/authorization no.
(c) Name of the brand.
(d) Inscription "for sale in Andhra Pradesh only"
(e) Maximum Retail Price (as indicated by APBCL)
(f) Inscription "consumption of liquor is injurious to health"]
5. Procedure for payment of Excise Duty and grant of an Import permit. -
(1) (a) On receipt of an application in Form L-l any Prohibition and Excise Officer not below the rank of the Assistant Prohibition and Excise Superintendent specially authorised by Commissioner may after such enquiry as he may consider necessary and on being satisfied that there is no objection to issue import permit applied for, issue the permit, subject to the following conditions, namely.:-
(i) That the applicant has paid and produced the challan in original in token of having credited into the Government Treasury the entire countervailing duty leviable on the liquor to be imported at the rates in force.
(ii) that the applicant has paid and produced the challan in original in token of having credited into the Government Treasury import fee at the following rates:
(a) Beer, Cider, Ale, Stout, Porter or other Fermented Liquor usually from Malt, Grape, Plain, High Bouquet Spirits, etc. or Foreign Liquor - Two rupees per bulk litre.
(b) Any other [Indian Made Foreign Liquor] - Two rupees per bulk litre.
(iii) that the labels of each variety of [sticker in respect of each variety of] sought to be imported by the applicant are those approved by the Commissioner.
(2) The Prohibition and Excise Officer especially authorized by the Commissioner under sub-rule 1(a) shall be competent to issue the import permit under his signature and seal.
6. The form of Import permit and dispatch of its copies. -
The import permit shall be issued in Form L-2 bearing a machine number in one series for "each Distillery separately", after making five copies thereof. The first copy of the permit shall be kept in the record of the "authorised officer" issuing the permit; the second copy shall be sent by post to the Excise Authority of the State from where the "Indian Liquor" and Foreign Liquor is to be imported or to the Collector of Customs in case the import is from abroad, the third copy shall be handed over to the importer or the person authorised by him to receive it and the fourth copy shall be sent to the Prohibition and Excise Superintendent having jurisdiction over the place to which the Indian Liquor and Foreign Liqour is to be imported, and the fifth copy to the Exporting unit.
7. Intimation on arrival of consignment. -
(1) Immediately after the consignment covered by the import permit is received, the permit holder shall send intimation in Form L-3 to the Prohibition and Excise Superintendent, the officer authorised by the Commissioner. This intimation shall be enclosed with an original challan of remittance of cost of Excise Adhesive Labels, at the rate, as notified by the Commissioner of Excise from time to time.
(2) On receipt of such intimation and its enclosure, the Prohibition and Excise Superintendent shall assign verification of imported consignment and affixture of Excise Adhesive labels to an Prohibition and Excise Officer, not below the rank of Prohibition and Excise Sub-Inspector, while providing him such labels. The verifying Officer shall having satisfied himself that the entries of the permits and the available consignment tally each other, arrange affixture of the Excise Adhesive Labels in his presence on the bottles of the consignment and issue certificate of verification under the intimation to the Prohibition and Excise Superintendent concerned.
(3) Such verification shall be completed within three days of receipt of intimation of arrival of consignment.
Provided that the Prohibition and Excise Officer may for reasons to be recorded in writing and intimated by notice, extend the time for verification upto further period of three days.
8. Import should be authorised. -
The import of Indian Liquor and Foreign Liquor shall be from and to any particular place or premises and through the route mentioned in the import permit. The Indian Liquor and Foreign Liquor shall not be moved into or partly unloaded at any other place or premises or other than at the place mentioned in the import permit.
(2) If the permit holder has more than one licensed premises separate import permits shall be obtained therefor.
9.
(1) The Indian Liquor or Foreign Liquor covered by the import permit shall be brought to its destination within the period of validity and permit holder shall send the intimation of arrival of Indian Liquor or Foreign Liquor to the Prohibition and Excise Superintendent of the destination under Rule 7 of these Rules and obtain acknowledgement.
(2) Where it is not possible for the holder of the permit to import Indian Liquor and Foreign Liquor within the validity period specified in the permit for reasons beyond the control of the permit holder, he shall apply to the "authorized officer" for, extension of the period of validity of the permit three days in advance of the expiry of the validity in t he said permit specifying the reasons necessitating such extension together with the unutilized import permit in original and a Certificate from the Officer of the Exporting Distillers/Brewery that no Indian Liquor/Beer has been dispatched from the Distillery/Brewery against such import permit.
(3) On receipt of application under sub-rule (2) the Prohibition and Excise Superintendent may, after such enquiry as he may consider necessary and, on being satisfied that Indian Liquor/Beer has not been brought against the said permit, extend the validity of the import permit for a reasonable period.
(3-A) Where the Indian Liquor/Foreign Liquor dispatched by the exporting Distillery/Brewery within the validity period of Import permit and reached the Andhra Pradesh State Border check post of Prohibition and Excise Department within the validity period of the permit but reached at the destination after expiry of the validity of the permit for the reasons beyond the control of the permit holder, he shall apply to the Commissioner of Prohibition and Excise for revalidation of the permit explaining the reasons for delay through the Excise Supervisory Officer at the unit of A.P.B.C.L. The Commissioner of Prohibition and Excise will revalidate the permit without forfeiting the countervailing duty and the import fee on being satisfied with the reasons put forth by the permit holders. Otherwise the C.V.D. and import Fee are liable for forfeiture.
(4) Where it is established that it is not possible to import Indian Liquor and Foreign Liquor specified in the import permit for the reasons beyond the control of the holder of the import permit, the authorised Officer may issue Revised Import Permit specifying the validity period by changing the brand, or Brewery/Distillery, as the case maybe, against the countervailing duty and import fee already paid after collecting differential duty and import fee, if any, provided the application for such Revised import permit is made by the holder of the permit three days in advance of the expiry of the validity of the import specifying the reasons necessitating such Revised Import Permit together with the unutilized Import permit in original and a certificate to the effect from the officer of the Exporting Distillery/Brewery that no Indian Liquor or Foreign Liquor has been dispatched from the Distillery/Brewery against the said import permit.
(5) Where the import of Indian Liquor or Foreign Liquor is not made within the validity of the import permit or within the extended period of the permit under sub-rule (3), or Revised Import Permit obtained under sub-rule (4) the countervailing duty and the import fee paid shall accrue to the Government on expiry of the validity specified in the import permit.
(6) The countervailing duty and the import fee once paid shall not be refunded in any case.
Export Permit
10. Application for an export permit. -
(1) Indian Liquor shall be permitted to be exported in bottles affixed with only those labels which have been approved by the Commissioner of Excise in accordance with these rules.
(2) Manufacturers of Indian Liquor or Breweries within the State shall be eligible to apply for approval of such labels under these rules. The application shall be in Form L-4(A) duly affixed with Court fee stamp of the requisite value as per provisions of the Indian Stamp Act, 1899 and shall be enclosed with fifty copies of each variety of label and a challan of remittance of a fee of Rs. 2,00,000/- in respect of brands of Indian Liquor whose basic price is upto Rs. 700/-and Rs. 50,000/- (Rupees Fifty thousand only) in respect of brands of Indian Liquor whose basic price is above Rs. 700/- for each variety of label sought to be approved, under appropriate head of account at any Government Treasury in the State. In case of Beer the fee so payable shall be Rs. 2,00,000/- for each variety of label. The applicant should also get the label re-approved for each excise year by paying a fee of Rs. 2,00,000/- in respect of brands of Indian Liquor whose basic price is upto Rs. 700/- and Rs. 50,000/- (Rupees Fifty thousand only) in respect of brands of Indian Liquor whose basic price is above Rs. 700/- for each variety of the label. In case of Beer the fee so payable for re-approval shall be Rs. 2,00,000/-for each variety of label. The format of the label submitted for such approval shall contain the following:
(a) Name and address of the manufacturer
(b) Batch No. Month and Year of manufacture
(c) Net contents
(d) Proof strength
(e) Kind of liquor
(f) Inscription "Not for sale in Andhra Pradesh"
(g) Name and address of person doing rectification, blending, compounding, reduction, flavouring, colouring, bottling and the like if such person is other than the manufacturer.
Provided that the Isabel fee once remitted shall not be refunded or adjusted for any reason including non-issue of export permit, when once the label was duly approved and registered.
Provided further that in the case of export of Indian Liquor to Canteen Stores Department each variety of Label shall be approved separately after collecting a non-refundable fee of Rs. 2,00,000/-in respect of Indian Liquor brands whose basic price is upto Rs. 700/- or of Rs. 50,000/- in respect of brands of Indian Liquor whose basic price is above Rs. 700/-. In case of Beer the fee so payable shall be Rs. 2,00,000/- for each variety of label sought to be approved. Provided further that the label approval fee shall be Rs. 10,000/- in the case of wine, either Grape-based or other fruit-based which should not contain more than 42% proof spirit. The label shall be re-approved for each Excise year after collecting the same fee applicable for approval.
(3) The Commissioner of Prohibition and Excise, on receipt of such application after causing an enquiry if necessary and on being satisfied that there is no objection to approve the label and that the conditions laid down in sub-rule (2) of Rule 10 have been fulfilled, may approve the label in Form L-4B. After approval, one copy shall be returned to the applicant and one copy to the Andhra Pradesh Beverages Corporation Limited and the other shall be retained for further use by the Commissioner of Prohibition and Excise in his office. However, the approval in Form L-4B does not by itself entitle any intending exporter to export liquor or beer to the other States without following the other conditions laid down regarding the issue of Export Permits. The export shall be done only through the Andhra Pradesh Beverages Corporation Limited which has been vested with exclusive privilege of export.
(4) Any holder of D2 licence or B2 licence for manufacture of Indian Liquor or Beer as the case may be desiring to export Indian Liquor and Beer outside the State from his licensed premises, shall apply to the Commissioner through the Andhra Pradesh Beverages Corporation Limited for granting the issue of an export permit in Form L-4 and shall bear a Court fee stamp of the requisite value as per the provisions of Indian Stamp Act, 1889. The application shall be accompanied by an import permit granted by the Excise authority of the State to which the liquor has to be exported.
11. Issue of an export permit. -
On receipt of an application in Form L-4 the Commissioner of Prohibition and Excise may after such enquiry as he may consider necessary and on being satisfied that there is no objection to issue the export permit applied for, issue the permit, subject to the following conditions, namely:-
(1) That the applicant has paid and produced the challan in original in token of having credited into the Government Treasury the excise duty at the rates in force for the Indian Liquor proposed to be exported: or that he has furnished a suitable bank guarantee from a Scheduled Bank situated in Andhra Pradesh State preferably at the place where the guarantee has to be rendered covering the entire excise revenue due on the consignment, to the satisfaction of the authority competent to grant such permit.
(2) That the applicant has paid and produced the original challan in token of having credited into the Government Treasury export fee at the following rates :-
(i)
Beer, Cider, Ale Stout, Porter or other Fermented liquor usually made from malt or foreign liquor,
Rupees two per bulk litre
(ii)
Any other Indian liquors,
Rupees two per bulk litre
(iii)
Malt, Spirit/Grape Spirit
Rupees two per bulk litre
11A. Furnishing of verification report. -
The exporter shall obtain a verification report from the Prohibition and Excise officer at the destination of the consignment and furnish it to the authority who issued the export permit, within twenty-one days after expiry of the validity of the export permit, falling which the excise duty paid, shall accrue to the Government or the Bank guarantee furnished shall be invoked and encashed amount adjusted towards Government revenue. Now new permit shall be issued until verification reports for the previous consignments are furnished.
11B.
If the Officer-in-charge of the importing State makes a report of short receipt in the consignment in his verification report, the export permit issuing authorities of exporting State shall collect Excise Duty at the prevailing rate on short receipt of consignment. If the duty is not paid within three days the same may be collected by invoking the Bank Guarantee before issuing fresh permit.
12. Form of Export permit and despatch of copies. -
(1) The export permit shall be issued by the Commissioner of Prohibition and Excise in Form L-5 bearing a machine number in one series for the whole of the State, after making five copies thereof.
(2) The first copy of the permit shall be kept in the record of the "Office of the Commissioner of Prohibition and Excise" the second copy of the export permit shall be sent by post to the excise authority of the State to which the Indian liquor has to be exported, the third copy shall be handed over to the applicant and the fourth copy shall be sent to the Prohibition and Excise Officer In-charge of the distillery or Brewery or the place within whose jurisdiction the licensed premises of the applicant is situated and the fifth copy shall be sent to the Andhra Pradesh Beverages Corporation Limited"
(3) The applicant shall after paying the export fee and the excise duty or furnishing the bank guarantee in lieu of the excise duty and obtaining the export permit in Form L-5 shall apply to the Prohibition and Excise Officer to whom the fourth copy of the permit has been sent through the Andhra Pradesh Beverages Corporation Limited to issue the export pass in Form L-6.
13. Export should be as authorised. -
The export of liquor shall be from and to any particular place or premises and through the route mentioned in the export permit. The consignment of liquor shall not be disposed of in transit or exported otherwise than authorized in the export permit. If the permit holder has to export consignments at different places separate export permits shall be obtained therefor.
Transport Permit
14. Occasion for transport permit. -
The Transport permit may be issued authorizing movement of Indian Liquor and Foreign Liquor within the State in the following cases namely: -
(a) from one unit of the Andhra Pradesh Beverages Corporation Limited to another unit of the Andhra Pradesh Beverages Corporation Limited;
(b) from the Andhra Pradesh Beverages Corporation Limited to Military Canteen Stores licence in Form CS-3.
(c) from the licenced premises of Military Canteen Stores in Form CS-3 to the licensed premises of Military Canteen licences in Form CS-1 and CS-2.
(d) from units of the Andhra Pradesh Beverages Corporation Limited to the licenced premises of Licences in Forms A-4 or 2-B or C-l or licenced premises of EP-1 or licenced premises of TD-1 and TD-2 or SW-1
(e) from the Distilleiy/Brewery to the Andhra Pradesh Beverages Corporation Limited Units.
(f) From any of the licensed premises permitted to sell IL & FL under the Act to any of the units of APBCL or from any of the units of APBCL to a Distillery/Brewery licensed under the Act.
(2) The transport permit may be issued authorizing through transport of Indian Liquor, Foreign Liquor and Beer.
15. Application for transport permit. -
(1) The Andhra Pradesh Beverages Corporation Limited desiring to transport Indian Liquor and Foreign Liquor from Distillery/Brewery to their units or from one unit to other unit, shall apply: -
(a) in case both the units are in the same District to the Prohibition and Excise Superintendent of that District or a Prohibition and Excise Officer authorized by the Commissioner of Prohibition and Excise
(b) in case the units are in different Districts, to the Prohibition and Excise Superintendent of the District from which the Indian Liquor and Foreign Liquor is transported or a Prohibition and Excise Officer authorised by the Commissioner of Prohibition and Excise from which the liquor is transported.
(c) in case transport is from a unit of the Andhra Pradesh Beverages Corporation Limited to lienced premises in Form A-4 (By shop). 2-B (By Bar), C-l (Club) and CS-3 (Military Canteen Stores) TD-1 (In house), TD-2 (Beer Pub), EP-1 and SW-1 premises, to the Prohibition and Excise Superintendent of the District or a Prohibition and Excise Officer authorized by the Commissioner of Prohibition and Excise
(2) The application shall be in Form L-7 and shall bear a court fee stamp of the requisite value as per the Indian Stamp Act, 1899.
(3) (a) in case of "through transport permit", application shall be made to the Commissioner of Prohibition and Excise, Andhra Pradesh
(b) the application under clause (a) shall be in Form L-7(B) and shall bear a Court Fee Stamp of "the requisite value as per the Indian Stamp Act, 1899".
16. Issue of permit. -
(1) Any officer not below the rank of an Assistant Prohibition and Excise Superintendent authorized by the Commissioner of Prohibition and Excise may, after making such enquiry as he may consider necessary and on being satisfied that the excise duty on the Indian liquor/Foreign liquor to be transported has been paid, issue a transport permit for transport of the liquor in Form L-8 bearing machine numbers in one series for the whole State after making copies thereof. The original of the transport permit shall be kept in the record of the Office of the Prohibition and Excise Superintendent. The duplicate shall be sent by post to the Prohibition and Excise Superintendent of the district to which the liquor is to be transported, in case the licensed premises are in different districts. The triplicate shall be handed over to the applicant or the person authorised by him to transport it. The quadruplicate shall be sent to the Prohibition and Excise Officer having jurisdiction over the place to which the liquor is to be transported; and the quintoplicate shall be sent to the Assistant Commissioner of Prohibition and Excise (Enforcement) having jurisdiction over the place to which the liquor is being transported.
(2) Where the transport is from Distillery or Brewery, to the Andhra Pradesh Beverages Corporation Limited or premises of the Canteen Stores Licence in Form CS-3. the officer incharge shall issue a distillery or brewery pass on prepayment of excise duty in case the Indian Liquor is released for consumption within the State. Every such pass shall be deemed as a transport permit for the purpose of the rules.
(3) A Prohibition and Excise Officer authorized by the Commissioner of Prohibition and Excise after making such enquiry as he may considered necessary and on being satisfied that the Excise Duty on the Indian Liquor and Foreign Liquor to be transported has been paid, may issue a transport permit in Form L-8 permitting transport of Indian Liquor and Foreign Liquor from the units of APBCL to the licensed premises in Form A-4, 2-B, CS-3, C-l, TD-1, TD-2, EP-1 and SW-1.
(4) Every applicant for a transport permit will ensure that in respect of transport permit already received by him during the week ending with Saturday to Friday, submits a declaration and return in Form L-7(A) so as to reach the Prohibition and Excise Superintendent and Prohibition and Excise Officer authorized by the Commissioner on the following Monday. The Prohibition and Excise Superintendent/a Prohibition and Excise Officer authorized by the Commissioner shall be competent to reject issuing further transport permits if the dealer fails to furnish the declaration and Statement in Form L-7(a) in respect of transport permits received by him earlier within the stipulated time."
(4-A) The consignment of Indian Liquor shall correspond with the entries in the transport permit and any variation shall render the transport as without permit. In case, for any reason the description of the IL & FL and the the quantity mentioned in the transport permit issued, cannot be consigned, the transport permit shall be surrendered un-utilized to the Issuing Authority within 24 hours of the expiry of its validity.
(5)(i) In case of through transport of Indian Liquor/Foreign Liquor and Beer, the Commissioner of Prohibition and Excise may after making such enquiry as he may consider necessary and on being satisfied that the movement the liquor/beer is not in contravention of any law for the time being in force and that it will not be unloaded within the Andhra Pradesh State, issue a permit for transport of the liquor/beer through the Andhra Pradesh State, in Form L-8(A), bearing machine number in one series after making copies thereof. The original of such permit shall be retained as office copy. Duplicate, Triplicate and quadruplicate shall be made over to the applicant. The transporter shall surrender the triplicate and quadruplicate to the concerned authority at the check posts of entry and exit respectively to the State of Andhra Pradesh and obtain endorsements in the duplicate copy to that effect.
(ii) Non-compliance of the provisions of clause ( ) or the conditions laid down in the through transport permit, shall disqualify the transporter for grant of through transport permit in future. The transporter shall also be liable for penalty under the provisions of the Act.
17. Transport permit holder to give intimation of the arrival of the consignment. -
Immediately after the consignment covered by the transport permit is received the transport permit holder shall initiate in Form L-9 to the Prohibition and Excise Officer having jurisdiction of the receipt of the consignment.
18. Transport should be authorized. -
(1) The transport of Indian Liquor shall be from and to any particular place or premises and through the route mentioned in the transport permit. The Indian liquor shall not be moved into partly unloaded at any other place or premises other than that mentioned in the transport permit.
(2) If the permit holder has more than one licensed premises separate transport permit shall be obtained therefor.
(3) The number of vehicle by which the Indian Liquor - Foreign Liquor consignment is intended to be transported and also the date and time of departure of the vehicle shall be intimated to the concerned Prohibition and Excise Officer having jurisdiction over the area in writing by the consignor, in Form L-10(A) at-least one hour before the vehicle actually moves with the consignment.
(4) The copy of the transport permit intended to the consignee issued under Rule 18 of the above said Rules shall accompany the consignment and without this, the consignment of Indian Liquor shall not move.
(5) The transport permit shall also contain the number of the vehicles by which it is transported and the way bill number under which it is transported with date of transport, time of departure etc. A consignment transported under a permit not containing these details will be treated as unauthorized movement.
(6) The A.P. Beverages Corporation Limited should also submit a return in Form L-l0(B) of the Prohibition and Excise Superintendent of the District immediately after the consignment of Indian Made Foreign Liquor booked is moved and the return should be sent not later than the next day. A copy of such return shall also be sent to the Prohibition and Excise Superintendent having jurisdiction over the place of destination of the consignment.
(7) An endorsement on the permit by the local Prohibition and Excise Superintendent or his nominee shall be obtained whereever the vehicle breaks down or the route is to be changed due to natural calamities.
(8) Where the route of movement of the consignment passes through any check post of the Prohibition and Excise Department or of the Commercial Taxes Department the transporter, shall get the transport permit and way bill stamped at the check-post. Failure to do so shall be treated as unauthorized transport and violation of the conditions of the transport.
19. Permit to be cancelled under certain circumstances. -
If any permit has been obtained by misrepresentation or by any other fraudulent means, the permit so obtained is liable to be cancelled and the permit holder is also liable for prosecution.
20. Permit holders to abide by the provisions of the Act etc. -
Every holder of the permit under these rules shall comply promptly with all orders or directions issued from time to time under the Act, and the rules and orders made thereunder and shall abide by all the conditions of the permit.
21. Suspension, withdrawal or cancellation of a permit. -
A permit may be suspended, cancelled or withdrawn in accordance with the provisions of Section 31 or 32 of the Act.
22. [Not printed ]
23. Removal of difficulties. -
If there is any doubt or dispute regarding the application or interpretation of any these rules, the decision of the Commissioner thereon shall be final.
