8
REPORT OF THE INDIAN HEMP DRUGS COMMISSION, 1893-94.
[APP.
Clause 21, section III.
Clauses 23 and 24, section XI.
generally presides at the annual auction sales. A shop is put up to auction at an upset price
approved by the Board. In the event of the upset price not
being obtained in any particular case, a lower offer may be
accepted with the sanction of the Commissioner. A sum equivalent to the fee for two months
is taken at the time of sale as advance fees, and one month's
fee is paid on the date on which the currency of the license-
commences, and one month's fee on the first day of every succeeding month until the whole of
the fee due on the license has been realized. In cases of siddhi, charas, and majum (a sweet
preparation of siddhi) shops, however, only one month's fee is taken in advance.
A brief account of the earlier laws and rules for regulating the sale of hemp drugs is
given in Appendix A.
31. Duty.—The different rates of duty on ganja, bhang, and charas levied from time to
time are given in paragraphs 36—38. No duty is levied separately on majum as duty is paid
on the siddhi used in its preparation.
The present rates of duty as well as those that will come into force from 1st January
1894 on different sorts of ganja and bhang and charas are shown below:—
Present.
Rate per seer from
1st January 1894.
Rs. A.
Rs. A.
Ganja, choor
8 0
9 0
" round
7 4
7 8
" flat
6 0
7
6
4
0
(small twigs).
(large " ).
" Garhjat
3 8
3 8
Charas
8 0
8 0
Bhang
0 8
0 8
In the Orissa Division, however, owing to the competition of Garhjat ganja, the duty on
different sorts of the Rajshahi ganja is leviable at the following reduced rates:—
Present.
Rate per seer from
1st January 1894.
Rs. A.
Rs. A.
Choor
6 8
7 8
Round
6 0
6 4
Flat
4 8
4 8
Clause 39, section XX.
Clause 40, section XX.
Clause 60, section XX.
Clause 61, section XX.
32. Exportation of ganja.—Exportation from the producing district, or from one district
to another, or from one licensed warehouse to another in the
same district by wholesale vendors is allowed without prepay-
ment of duty within the Lower Provinces of Bengal or Assam, as, according to the system in
force in these provinces, duty is levied on the drug as it passes into the hands of the re-
tailers.
But before the exportation of ganja is allowed to foreign territory or to any district not
within the Lower Provinces of Bengal or Assam, full duty
is levied in the exporting district. Ganja when exported by
sea to a country beyond the boundaries of British India is not liable to duty, and rebate is al-
lowed on proof of export.
Licensed retail vendors are required to pay duty at the prescribed rate before removing
the ganja from the wholesale dealer's warehouse. The duty
is calculated upon the actual weight of the drug issued.
Clauses 7 and 9, section XIX, Excise
Manual.
33. Siddhi.—Duty is realized on siddhi in the same way as on ganja. A retailer, when
he applies to supply himself locally, is required to prepay the
duty on the quantity applied for.
Clause 3, section XXI, Excise
Manual.
34. Charas.—Duty on charas is levied at the rate of Rs. 8 per seer, of which one-half is
levied at the time of taking out the pass for the importation
of the drug. The payment of the second moiety is made on
the arrival of the drug in the district in which it is to be sold
or stored, as the case may be.
Clause 46, section XX, Excise Man-
ual.
35. To provide against evasion of payment of duty as regards ganja and siddhi, the fol-
lowing precautions are taken:—
(1) The warehouse must have only one door, which is secured by two locks, one of
which at least is Chubb's; the key of one is
kept by the owner, and that of the other, which
must be Chubb's, by the excise officer in charge
of the warehouse.