Section 16 in Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012
16. Licence fee and privilege fee for retail shops, mode of levying and method of payment.
(1)The annual licence fee for the shop licence (A-4) shall be levied on the basis of population and at the rates notified by the Government from time to time.Provided that if a shop cannot be disposed of even after the commencement of the licence period and upto [30th April or 31st July, as the case may be] [Substituted '31st July' by Notification G.O.Ms.No. 112, dated 22.3.2017 (w.e.f. 18.6.2012)] the licence fee shall be reduced so as to be proportionate to the unexpired period, part of a month being treated as a full month.[2(a) The licensee of a shop, the license period of which commences from 1st April shall pay the license fee for the license period either in one lump-sum or in three instalments at his option.(b)The licensee of a shop, the license period of which commences from 1st July shall pay the license fee for the license period either in one lump-sum or in two equal instalments at his option].(3)[ (a) Where the selected applicant opts to pay the licence fee in three instalments, he/she shall pay the license fee for the first three months period from 1st April to 30th June of the first year for the shop less the amount remitted under sub-rule (2) (iii) of Rule 12 on the day of selection or the succeeding working day by way of Challan. He/she shall also submit two Fixed Deposit Receipts or Bank Guarantees in Form A-5, [the first equal to the annual license fee valid for 4 months and the second equal to nine months license fee valid for 16 months] [Substituted by Notification G.O.Ms.No. 112, dated 22.3.2017 (w.e.f. 18.6.2012)] issued by a Scheduled Bank situated in Andhra Pradesh, within fifteen days of his/her selection and obtain the licence.(b)[Where the selected applicant opts to pay the licence fee in two instalments, he/she shall pay the annual license fee for the first year of the license period for the shop less the amount remitted under sub-rule (2) (iii) of Rule 12 on the day of selection or the succeeding working day by way of Challan. He/she shall also submit a Fixed Deposit Receipt or Bank Guarantee in Form-A5, equal to the annual licence fee, valid for 13 months commencing from 1st July issued by a Scheduled Bank situated in Andhra Pradesh, within two and half months of his/her selection and obtain the licence] [Substituted by Notification G.O.Ms.No. 158, dated 28.4.2017 (w.e.f. 18.6.2012)]Provided that the District Collector may, at his discretion for valid and genuine reasons that may be recorded in writing, grant extension of time not exceeding seven working days to the selected applicant for submission of Fixed Deposit Receipt or Bank Guarantee in Form A-5 and obtain the Licence]. [Substituted by Notification G.O.Ms.No. 112, dated 22.3.2017 (w.e.f. 18.6.2012)](4)[ (a) The Licensee of a shop, the license period of which commences from 1st April shall remit the 2nd instalment sum equal to the annual licence fee, on or before 20th June of the first year.(b)The Licensee of a shop, the license period of which commences from 1st July shall remit the 2nd instalment sum equal to the annual licence fee, on or before 20th June of the succeeding year.(c)The Licensee of a shop, the license period of which commences from 1st April shall remit the 3rd instalment sum equal to [nine months licence fee], on or before 20th June of the succeeding year.(d)The licensee shall also remit Rs. 5,00,000/- (Rupees five lakhs only) towards non refundable re-registration charge on or before 20th June of the succeeding year].(5)The licence fee shall be paid into the concerned Government treasury in the District in which the licensed premises is located.(6)In case of default in payment of any installment, the fixed deposit receipt or the Bank Guarantee amount shall be adjusted against the installments of licence fee on the due dates.(7)All interest accruing on the fixed deposit receipts shall vest in the Government and may be adjusted towards the Government dues including interest, if any, outstanding against the Licensee and if there be no such dues it shall be refunded to the Licensee at the end of the licence period.(8)If a licence is surrendered in the middle of the licence period, the fixed deposits/Bank Guarantees and the licence fee paid shall be forfeited to the Government.(9)The licensee shall be required to pay Privilege Fee @ 8%, plus applicable Value Added Tax (VAT) thereon, on the Sale Price of IMFL and FL purchased from APBCL when the cumulative value of his/her purchases during the licence year exceeds six times of the annual Licence Fee
