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State of Tripura - Section

Section 97A in Tripura Excise Rules, 1962

97A. Levy of duty on excess deficiency in store of spirit other than country spirit.

(1)A person, who has imported or transported spirit (other than country spirit) under a bond for payment of duty shall pay to the Administration, in lieu of the duty payable under Rule 87, duty on any quantity of spirit so imported or transported, which having been certified as received in any vessel, is not forthcoming at the time when the spirit is gauged and proved for removal, unless he is able to account for the absence to the satisfaction of the Excise Commissioner and subject to the allowances hereunder mentioned (calculated at proof strength).
    Per cent
On spirits stored in any wooden vessel For any period not exceeding one month 1
  For any period exceeding one month 1 ½
On spirits stored in any metal vessel For any period ½
(2)The duty levied under Clause (1) shall be payable at the rate imposed by Section 27 of the Act on spirit imported or transported and shall be paid before the removal from the distillery or excise warehouse, to which it has been taken of the spirits which has been gauged and proved :Provided that this rule shall not apply to spirit received and racked into store vats at distilleries and bonded laboratories deficiencies in respect of such spirit shall be governed by Rule 87.