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[Cites 0, Cited by 0] [Section 73] [Entire Act]

State of Assam - Subsection

Section 73(6) in Instructions Relating to Liquor

(6)The following instructions shall be observed for keeping the accounts :
(a)Accounts. - The licensee shall pay into the treasury or sub-treasury the duty, cost price and vend fee (less rebate, if any), within the first week of each month for the quantity of spirit issued to him in the previous month. The challan shall be prepared in triplicate. One copy will be kept by the treasury and the two remaining copies after completion shall be presented by the licence-holder or his agent to the officer-in-charge of Excise at the district or sub-divisional headquarters who will return one copy to the presenter and retain the other copy in his office for necessary entries in the register concerned.
(b)A detailed account of demand and collection of the amount due from the lessees under the canteen system shall be maintained in the excise office in the following form :
Register of Demand and Collection on account of country spirit licences settled under the canteen system
Serial No. and Name of shop Duty rate per L.P.G.
Name of lessee Cost price per L.P.G.
  Vend fee per of 30 U.P.
  Vend fee per of 60 U.P.
Name of the warehouse from which the countryspirit is issued Date of Issue Issues in L.P. gallons of-- Gross vend fee payable for--
30 U.P. 60 U.P. Total 30 U.P. 60 U.P. Total
1 2 3 4 5 6 7 8
               
Details of rebate allowed Net amount payable Number and date of chalan by which paid Remarks
Pay House rent Other incidental charges Total Vend fee Duty Cost price Total
9 10 11 12 13 14 15 16 17 18
                   
N.B. - Monthly totals should be struck in red ink at the end of each month.Immediately after the last day of each month the Excise clerk shall submit the register of accounts to the officer-in-charge of Excise. Very great care should be taken to ensure the correctness of the figures of issues and the amount due from the licensee. It is therefore advisable that the Excise Superintendent should, as soon as possible, after the first week of each month, examine the accounts and certify the correctness of the same and take immediate action for the prompt realisation of the dues, if not paid by 7th of the month.
(c)The details of the figures relating to demand, collection, rebate, if any, and issues to the canteens should be shown separately in table V of the quarterly returns. The amount of duty and vend fee calculated on April issues should be treated as the demand for May, that on the May issues as the demand for June and so on till February. The dues for March issues will be shown as an arrear in the quarterly and annual returns, but will of course be collected and deposited by the 1st week of April.
(d)Form of licence. - The register of accounts prescribed in Clause (b) should be treated as B Class papers and preserved for 12 year.