(1) An excise duty or, as the case may be, a countervailing duty at such rate as the Administrator may, by notification, specify from time to time, shall, if he so directs, be levied on any liquor or intoxicating drug, permitted to be imported, exported, transported, manufactured, issued from any manufactory or institution or sold, under the provisions of this Regulation or any rule, notification, licence or permit issued thereunder:
Provided that different rates may be specified fon different kinds of liquors or intoxicating drugs and! the rate which may be specified with respect to any such liquor or drug shall not exceed the rate of excise duty on such liquor or drug mentioned in Schedule I to the Pondicherry Excise Act, 1970 as in force immediately before the commencement of this Regulation.
(2) Such duty may be levied in'any one or more of the ways prescribed in the rules made under this Regulation.
(3) Nothing in this section shall be deemed to authorise the levy of any duty which, as between goods manufactured or produced in the Union territory and similar goods not so manufactured or produced, discriminates in favour of the former or which, in the case of goods manufactured or produced outside the Union territory, discriminates Pondicherry Act 12 of 1970.
Exemption of Bona fide travellers and lawful consignments.
Exemption of members of armed forces, etc.
Licence for manufacture of potable liquor.
Licence for bona fide medicinal or other purposes.
Exciaa duty or countervailing duty on liquors and Intoxicating drugs.
i28 THE 'GAZETTS OF INDIA EXTRAORDINARY [PART II- between goods manufactured or produced in one locality, and similar goods manufactured or produced in another locality.
28. Subject to the control of the Administrator, the Collector or any officer empowered by him may issue—
(a) licences for the tapping of any trees for neera or padani for consumption thereof without any fermentation or for the manufacture of jaggery therefrom; or
(b) permits for the'possession, transport or sale of such neera or padani.
29. The Administrator or any officer empowered by him in this behalf may issue—
(a) permit authorizing any person to consume and possess for personal consumption any liquor or intoxicating drug;
(b) licence to any institution to possess liquor and supply it to such of its members as hold permits under clause (a);
(c) licence to any person in charge of a restaurant car attached to a railway train to possess liquor and serve it to bona fide passengers travelling by train;
(d) licence to any person to possess liquor and issue i t to persons or institutions who hold permits or licences under this Regulation or who have been exempted under this Regulation from 10 much of the provisions of clause (a) or (j) of sub-section (1) of iection 3, as relates to the possession, consumption or buying of liquor.
30. Subject to the provisions of section 31, in considering an application, for the grant of a licence or permit under this Regulation, the authority competent to grant such licence or permit, as the case may be, shall have regard to the following matters, namely: —
(a) the suitability of the applicant for the grant of licence or permit, as the case may be;
(b) whether the applicant is a person who will abide by the provisions of this Regulation and the rules made thereunder; and
(c) such other matters as may be prescribed.
31. Where any co-operative society registered or deemed to have been registered under any law in force for the time being, makes an application for the grant of a licence under clause (d) of section 29, the authority competent to grant such licence shall, In granting such licence, give preference to such co-operative society over every other applicant.
32. Every licence or permit granted under section 7, 25, 26, 28 or 29 s h a n - t y be granted on payment of such fees, if any, for such period, and subject to such restrictions and limitations and on such conditions, and Licences for tapping for sweet toddy, etc.
Permits end licences.
Matters to be taken into consideration by the licensing authority.
Co-operative societies to be given preference.
Form and conditions of licences and permits.
SM. 1] DUE GAZETTE OF INDIA EXTRAORDINARY 12$
(2) be in such form and contain such particulars, as may be prescribed.
33. Every person or institution, not being an institution holding a licence under clause (b) of section 29, which sells foreign liquor—
(a) to any person holding a permit for the consumption of liquor under clause (a) of section 29, or
(b) to any institution holding a licence for the supply of liquor to its members under clause (b) of section 29, shall collect from the purchaser and pay over to the Government at such intervals and in such manner as may be prescribed, a sales tax calculated at the rate specified against entry 15 of the First Schedule to the Pondicherry General Sales Tax Act, 1967, on the price of the liquor so sold.
Explanation.—In this section "foreign liquor" means wines, spirits and beer imported into India from foreign countries and dealt with under the Customs Tariff Act, 1975 or under any other law for the time being in force relating to the duties of customs on goods imported into India.
34. ISvery person taking out any licence or permit under section 7, 25, 26, 28 or 29 may be required to execute a counterpart agreement in conformity with the tenor of his licence or permit, and to give such security for the performance of his agreement as the Collector may require.