(1) No intoxicant shall be sold except under the authority and in accordance with the terms and conditions of a licence granted by the authority prescribed in the rules framed under this Act in this behalf :
TH E ASSAM GA ZETTE, EX TRA O RD IN A R Y , OCT, 11, 2000 799 e Exclusive priv ilege of manu facture and supply.
Provided that —
(1) on such cond itions as m ay be determ ined by the S tate G overnm ent, a licence fo r sale granted under the Excise law in force in another province m ay be deem ed to be a licence granted under this A c t ;
(2) a person licenced to cu ltivate or co llect plant from w hich an intoxicating drug is produced, m ay sell w ithout a lic en ce those p o rtio n s o f the p lan t from w hich the intoxicating drug is m anufactured or produced to any person licenced under this Act, to deal in the same, or to any officer to whom the Excise Com m issioner may prescribe ;
(3) nothing in this section applies to—
(a) the sale o f foreign liquor law fully procured by any person for his private use and sold by him or on his behalf o r on behalf o f his representative in interest upon his quitting a station or after his decease ;
(b) the sale o f tari law fully possessed by a person in possession o f the tree from which it was draw n to a person licenced under this Act to manufacture or sale t a r i ;
(c) the sale o f tari lawfully possessed and intended to be used solely for the m anufacture o f gur or m olasses ;
(d) the sale o f tari law fully possessed and intended to be used so le ly fo r the p repara tion o f food fo r dom estic consum ption, and not as an intoxicant o r for the preparation o f any intoxicating article for sale, and
(e) the sale o f tari law fully possessed and intended to be used in the m anufactu re o f bread to a person hold ing a perm it to use tari for the purpose o f making bread ;
(4) Any club which has transactions with its m em bers in respect o f foreign liquor, shall be deem ed to conducting retail sales and shall be required to take out a licence under th is A ct on paym ent o f such fees and sub jec t to such restrictions and on such conditions as the State G overnm ent m ay p re sc rib e .
18. The State G overnm ent m ay grant to any person on such conditions and for such period as it m ay think fit, the exclusive privilege of manufacturing or of supplying to licenced vendors any country liquor or intoxicating drugs within any specified local area.
800 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 -*• No guarantee of any exclusive privilege under this section shall exercise the same until he has received a licence sanctioned by the State Government and issued by the Commissioner of Excise, Assam.
Manufacture and sale in or near canton ment.
19. Within the limit of any military Cantonment and within such distance from such limits as the Central Government in any case may prescribe on licence for the manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding Officer.
CHAPTER - V Duties and Fees Duty of excise 20. An excise duty or a countervailing duty, as the case articles. may be, at such rate or rates, as the State Government may direct, may be imposed, either generally or for any specified local area, on any excisable article -
(a) imported; or
(b) exported ; or
(c) transported ; or
(d) manufactured, cultivated or collected under any licence granted under section 14 ; or
(e) manufactured in any brewery or distillery licensed or established under section 15 :
Provided that duty shall not be so imposed on any article which has been imported into India and was liable on such importation to the payment of duty under the Indian Tariff Act, 1894 or the Sea Customs Act, 1878.
Central Act 8 of 1894 Central Act 8 of 1878
Explanation Duty may be imposed under this section at different rates according to the places to which an excisable article is to be removed for consumption, or according to the varying strength and quality of such article.
THE ASSAM GAZETTE. EXTRAORDINARY, OCT, 11, 2000 801 Method of 21. Subject to such rules regulating the time, place and levy of duty, manner as the State Government may prescribe, any duty imposed under section 20 shall be levied as follows
(a) in the case of excisable articles imported,--
(i) either in the territories to which this Act applies or in the State or territory from which the article is imported, or
(ii) upon issued for sale from a warehouse established or licenced under clause (d) of section 15,
(b) in the case excisable articles exported in the territory to which the Act applies or in the State or territory to which the article is exported ;
(c) in the case of excisable articles transported, —
(i) in the district from which the excisable article is transported, or
(ii) upon issue for sale from a warehouse established under clause (d) of section 15 ;
(d) in the case of intoxicating drugs,-
(i) at a rate assessed on the area covered by a licence granted under the provisions of clause (b) of sub-section (1) of section 14 or on the quantity or outturn of the crop cultivated or collected tinder such licence, or
(ii) at a rate charged upon the quantity produced or manufactured under a licence granted under the provisions of clause (d) of sub-section (1) of section 14 or issued from a warehouse established or licenced under clause (a) of sub-section (1) of section 15 or issued from a warehouse established or licenced under clause (d) of sub-section (1) of section 15,
(e) in the case of spirit or beer manufactured in a distillery or brewery established or licenced under section 1 5 ,-
(i) at a rate charged upon the quantity produced or 802 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, I t 2000 issued from the distillery or brewery, as the case may be, Ctf issued from a warehouse licenced or established under clause (d) of section 15, or Payment for grant of ex clusive privi lege.
Saving for du ties being le vied at com mencement of Constitution.
(ii) at a rate charged in accordance with such scale or equivalents calculated on the quantity of materials used or by the degree of attention of the wash or wort, as the case may be, as the State Government may prescribe :
Provided that where payment is made upon issue of excisable article or sale from a warehouse, established or licenced under section 15, clause (d) it shall be at the rate of duty in force in respect of such article on the date of issue from the warehouse.
22. Instead of or in addition to any duty leviable under this chapter the State Government may accept payment of a sum in consideration of the grant of any exclusive privilege under section 18.