(1) Subject to such restrictions as may be prescribed, the authority who granted Power to licence or permit under this Regulation may, after giving reasonable opportunity of being Suspend Or cancel licence heard, suspend or cancel the licence or permit in the following circumstances, namely:- ,d
(a) if the licence or permit is transferred or sub-let by the holder thereof without the permission of the said authority;
1 5 (b) if any excise revenue payable by the holder thereof is not duly paid;
(c) in the event of any breach in terms and conditions of such licence or permit by the holder or by his employee, or agent;
(9 if the holder of licence or permit or his agent or employee of such holder is convicted of an offence punishable under this Regulation or any other law for the time being in force, relevant to and connected with excise matters or relating to excise revenue or of any cognizable and non-bailable offence;
( e ) if the purpose for which the licence or permit was granted ceases to exist;
V) if the licence or permit has been obtained through misrepresentation or fiaud.
I (2) When a licence or permit held by such person is cancelled under sub-section (I), I the aforesaid authority may cancel any other licence or permit granted to such person under I this Regulation or under any other law relating to excise revenue.
(3) In the case of cancellation or suspension of licence or permit under sub-section (I), the fee payable for the balance ofthe period for which any licence or pennit shall have been current but for such cancellation or suspension, may be recovered from the ex-licensee as excise revenue.
i i (4) The holder of a licence or permit shall not be entitled to any compensation for the 1 cancellation or suspension thereof nor shall be entitled to refund of any fee paid or deposit I made in respect thereof.
19. No person to whom a licence or permit has been granted, shall be entitled to claim renewal thereof, and no claim shall lie for damages or otherwise in consequence of any refusal to renew a licence or permit on the expiry of the period for which the same remains in force.
20. No holder of a licence granted under this Regulation shall surrender his licence except on the expiration of one month's notice in writing given by him to the Deputy Commissioner ofhis intention to surrendex the same on payment of the fee payable for the licence for the whole period for which it would have been current but for the surrender:
I_--_-_ 1 _ A * _ _ ̂-a- " " - _ _ _*--. * ̂ _- __X~_*d- -----"---I I----= Bar to right of renewal and t 0 compensation.
Surrender of licence or pcrmit.
10 THE GAZERE OF INDIA EXTRAORDINARY [PART TI- Transfer of licence or permit.
Grant of exclusive privilege of manufacture, etc., of any liquor or other intoxicants.
Removal of liquors from manufactory, warehouse, etc., on payment of duty.
Prohibition of sale to certain persons.
Prohibition of employment of certain persons.
Closing of shops for preservation of public peace.
Provided that, ifthe Deputy Commissioner is satisfied that there are sufficient reasons for surrendering the licence, he may remit to the holder thereof the sum so payable on surrender or any portion thereof.
21. Licence or permit granted under this Regulation shall not be transferable except with the prior approval of the Excise Commissioner or of any officer authorised by him subject to such terms and conditions as may be prescribed.
22. Subject to the provisions of this Regulation and subject to such terms and conditions as may be prescribed, the Excise Commissioner may grant to any person a licence or lease or both, eitherjointly or severally, forthe exclusive privilege ofmanufacturing or of supplying by wholesale or sale by retail, any liquor or other intoxicants within any local area.
23. No liquor or other intoxicants shall be removed from any manufactory, warehouse or other place of storage estabiished under this Regulation unless duty payable has been paid or a bond, as may be prescribed has been executed for the payment thereof.
24. No person or licensed vendor or his employees or agent shall sell or deliver any liquor to any person apparently under the age oftwenty-one years whether for consumption by self or others.
25. No licencee shall employ or permit to be employed in his premises any person under the age of hventy-one years or suffering from contagious disease.
26. The District Magistrate or any other officer authorised by him may, by notice in writing to the licensee, require that any shop in which any liquor or other intoxicants is sold shall be closed at such times or for such period as he may think necessary for public peace:
Provided that the closure days in a licensing year shall not exceed seven days in all or more than three days continuously at any one time:
Provided further that if the Excise Commissioner or any officer authorised by him in this behalf is of the opinion that any particular shop or all shops h afiy ?articular area shail be closed for a period exceeding seven days in a licensing year or more than three days continuously at any one time, he may with prior sanction of the Administrator, permit to do SO.
CHAPTER IV EXCISE R E V E ~ i Nature and 27. The excise revenue shall be levied and recovered under the following heads, CompOnents namely:- of exc~se revenue. (a) duty;
(6) licence fee;
4 & (c) label registration fee; and (4 import or export fee.
Exclse duty 28. (1) There shall be levied and collected at such rates and in such manner as may be and prescribed, duties of excise on all liquor and other intoxicants which are produced or counterva~hng duty manufac.tured in the Union t e~~i lu ry not exceeding the rate as set forth in the Schedule.
. (2) There shall be levied and coliected in'such manner as may be prescribed, -.- - co~ntervail ing dut~es of e x x i s e , s d w ~ a g i d g&@r-i~bxicane-%~ h m m sC6fi$x3'$;o< +------- -- - --'"->-x.d--A-.* lr"--*-"-a- -.- ----- t SEC. 11 1'HE GAZETTE OF INDIA EXTRAORDINARY 11 manufactured or produced elsewhere in India and imported into the Union territory equal to excise duty for the time being leviable on the liquor and other intoxicants if produced or manufactured in the Union territory:
Provided that if a like item is not so produced or manufactured, the countervailing duty shall be equal to the duty which would be leviable on the class or description of items to which the imported liquor belong.
(3) There shall be levied and collected fee for issue of: licence or permit subject to such terms and conditions as may be prescribed.
(4) The excise duty or the countervailing duty may be levied in one or more of the following manners, namely:- .
(a) excise duty to be charged in the case of liquor and other intoxicants either on the quantity produced in, or passed out of a manufactory or warehouse licensed or established under this Regulation, or in accordance with such scale of equivalents, calculated on the quantity of materials used or by the degree of attenuation of the wash or wort, as may be prescribed;
(b) the import, export or transport duties assessed in such manner as the Administrator may direct.