Bare ActsThe Medicinal and Toilet preparations(Excise Duties) Act & Rules ,1955

Section 33

Sample to be taken

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Sample to be taken.-fl) On completion of production of a medicinal or toilet preparation, the officer-in-charge shall permit the licensee to take free sample of 227 nil. or such quantity of the preparation as the officer- in-charge considers nec:cssaiy for analysis in his own laboratory and declaration of the strength of alcohol and medicaments. (if) Any quantity left over after analysis shall be destroyed by the licensee in his laboratory in the presence of the officer-in-charge of the laboratory. (iii) A separate account of the quantity used by the licensee for analysis shall he inaintairred. (it)) The alcoholic strength of a preparation as declared by the licensee shall be entered by the licensee in the register in Form R. G.-3. (v) Immediately after declaration by the licensee of the alcoholic is Mtit)ICINALANU rOltl rrRGPARATiONS RULE34 t EXCiSE IiUTI iiS ) AC 1'. 1955 strength of a finished preparation and l)efore such preparation is removed to the store, the licensee -:hall make proper entries in the register in Fn i ill R. G : ^. (vi) 't'he officer -in-charge shall check the entries and if they are found lit order. he shall check the contents of as many as he thinks IlI'cessaty of the vessels in which the preparation is being stored. Ile shall then initial on the relevant entries of the Register in Form R. G.-3 and take two samples from each batch of such finished preparation for analysis and report by the Chemical Examiner. (vii) One set of samples slt•-1ll be sent at once to such Chemical Examiner and a note to the effect shall be made in the register in Forth R. G.-3. The report of the Chemical Examiner, when received, shall be Shown to the licensee. (uii011he duplicate sample of a preparation which is intended exclusive- ly for replacement of the original sample or repetition of its analysis, when necessary, shall be kept under excise ticket lock, and shall be returned to the finished store immediately on receipt of the report of the Chemical Examiner. (ix) All such samples sent shall he sealed by the officer -in-charge and the licensee of the manufactory. (x) The duplicate sample shall not he returned to the finished store in any case where- (u) the alcohol strength of a preparation from which the sample was taken , is declared by the Chemical Examiner to be beyond the margin of 3% unless the Excise Commissioner permit standardization of such sub-standard preparation; and (b) the preparation is declared to be a spurious preparation under these rules. (xi) All samples required for analysis under these rules shall be supplied free of cost by the licensee and all expenses in connection with packing and despatch of the samples shall be borne by him. Samples of medicinal or toilet preparation may also be taken at any tune by the officer - in-charge or other superior officer and such saiii lcs shall be sent to the Chemical Examiner for analysis and check. Comment The word "shall"-Meaning of.---It has been laid down consistently by the Supreme Court that the mere use of the word "shall" by itself in the statute does not slake the provision Mandatory , but it is the duty of the Courts of.Justice to try to get at the real intention of the Legislature by carefully attending to the whole scope of the statute to he construed. It, each case, one has to look to the subject - matter, consider the importance of the provisions and the relation of that provision with the general object intended to be secured by the Act and upon the review of the case in that aspect deride whether the enactment Is mandatory or only directory.

Section 33 – The Medicinal and Toilet preparations(Excise Duties) Act & Rules ,1955 | DailyLaw.ai