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State of Nagaland - Section

Section 246 in Nagaland Excise Rules

246. Manner of keeping accounts under the canteen and lessee- manager system.

- A detailed account of demand and collection of the amount due from the licensees under the canteen or lessee-manager system shall be maintained in the district or sub- divisional excise office in the prescribed form. Immediately after the last day of each month, the Excise clerk shall submit the register of accounts to the officer-in-charge of Excise. Great care shall be taken to ensure the correctness of the figures of issues and the amount due from the licensees. The Excise Superintendent at Sadar and the Sub-Divisional Officer in the sub-division shall, as soon as possible after the 1st week of such 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 the 7th of the month.Foreign LiquorLicences (by whom to be granted)
(A)Wholesale Vend (Other than Denatured Spirit)