An excise duty at the rate of Rs.2 (Rupees two) as per Go. Ms. No.260. P&E dt.23.09.77, per proof litre shall be levied in respect of the essences manufactured in the State or manufactured in other States in the Indian Union and imported.
The duty shall be levied on the actual quantity or rectified spirit issued for use in the manufacture of the essences in the State.
When imported, the duty will be levied on the rectified spirit contents of essences.
10. Licences and Permits E.L.1. Licence for the manufacture of essences: Issued by the Commissioner.
E.L.2 Licence for wholesale vend of essence: Issued by the Collectors.
E.L.3. Licence for retail sale of essences: Issued by the Collectors.
E.L.4 Licence for possession and use of essences. Issued by the Collectors.
(b) Permits: Permits for export, import or transport of essence issued under these rules shall be in the forms mentioned below:
E.X.P - Permit for Export of essences.
E.I.P – Permit for Import of essences.
E.T.P- Permit for Transport of essences.
11. Application for the grant of licences, etc., ( i) Application for licence A person desiring to obtain a licence under these rules shall apply to the licensing authority through Assistant Commissioner (Excise) in Form E.A.I. furnished in the appendix to these rules. The application shall be affixed with a court – fee stamp of the value of Rs.2 (Rupees two) if it is to the Commissioner and of Re.1 (Rupee one) if it is to Collectors of District. The fee fixed for the licence shall be paid into a Government Treasury.
(ii) Duration of licence: Every licence granted under these rules shall be valid for the financial year.
(iii) The licence shall always be issued in the name of the person who applied for it. In the case of applications from a recognized institution or registered firm or company the licence shall be issued in favor of the accredited office bearer or agent or other functionary who has been duly authorized. The Quantity of rectified sprit shall be fixed by the licensing authority.
(iv) Refusal of licence. If the licensing authority is satisfied that the applicant is not eligible for the licence or that the grant of the licence is not justified with reference to conditions and circumstances specified in sub- rule (iii) he shall, by an order in writing, refuse the licence for reasons to be specified in the order.
(V) Renewal of licencee. A licence holder desiring to renew licence shall make an application in the prescribed form E.A atleast one month before the date of expiry licence. Where an application for renewal of a licence has not been made well before the time specified in this subrule, it shall be subject to the payment of an additional fee of 25 per cent of the prescribed licence fee.
(Vi) Security: - (a) In the case of an application for a licence in Form E.L.I, unless it is case where the manufacture of essences will be subject to excise supervision by a whole- time Revenue Officer the licensing authority shall, before granting the licence, require the applicant to deposit with the Collector of the district, in cash or Government Promissiory Note, as security for the due observance of the conditions of the licence, a sum calculated at twenty-five paise per bulk litre of the annual quota of rectified spirit proposed to be allowed under the licence.
12) General Conditions applicable to the licence issued under these rules:- The hours of business specified by the licence shall in no case be less than six hours, excluding an hour’s interval for rest where paid Assistants are employed.
(i) Every bottle, or other receptacle containing essences received into and kept for storage or sale in a premises licensed under these rules or possessed by an person permitted to be in possession of such essences shall have affixed to it, in a conspicuous manner, a label showing particulars as regards the name and brand of the essence spirits contents and the name and address of the manufacturer and also the licence number of the manufacturer in case the essence was manufactured in the State.
(ii) True accounts of transactions shall be maintained on day to-day basis. The licensee shall furnish to the licensing authority such statistics or information as may be required from time to time regarding the working of the licence.
(iii) Any shortage, leakage or loss of essences not accounted for to the satisfaction of the licensing authority will render the licence liable to cancellation and the licensee liable to be proceeded against under the provisions of the Act or these rules.
Provisions relating to working of licences