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State of Manipur - Section

Section 245 in Manipur Excise Rules, 1962

245. Additional fees for retail foreign liquor "off' and "on" licences.

(1)The holder of a licence for the sale of foreign liquor under items (1) to (8) of the Table I above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sales of [India-made] [Substituted by Notification No. 10/1/67, G.F. dated 28.5.1969.] liquor during the previous month at the rates prescribed in the following table:[Table II-A [Substituted by Notification No. 10/1/67, G.F. dated 28.5.1969.]
  Kind of India-made foreign liquor Rate of sale bottled liquor Rate of sale in bulk
1. (1) Whisky, brandy, gin, rum, wine, liquors, champagne and otherwines Rs. 1.38 P. per bottle containing 750 ml. Rs. 1.84 P. per litre
(2) Ditto Rs. 1.10 P. per bottle containing 600 ml.
(3) Ditto Rs. 0.92 P. per bottle containing 500 ml.
(4) Ditto Rs. 0.70 P. per bottle containing 375 ml.
(5) Ditto Rs. 0.55 P. per bottle containing 300 ml.
(6) Ditto Rs. 0.46 P. per bottle containing 250 ml.
2. (1) Beer, cider, perry, ale and other fermented liquors Re. 0.35 P. per bottle containing 750 ml. Re. 0.46 P. per litre
(2) Ditto Rs. 0.30 P. per bottle containing 650 ml.
(3) Ditto Rs. 0.28 P. per bottle containing 600 ml.
(4) Ditto Rs. 0.18 P. per bottle containing 375 ml.
(5) Ditto Rs. 0.15 P. per bottle containing 325 ml.
(6) Ditto Rs. 0.14 P. per bottle containing 300 ml.
(7) Ditto Rs. 0.12 P. per bottle containing 250 ml.]
[The holder of a licence for the sale of foreign liquor under Items 1 to 8 of Table I above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sale of overseas foreign liquor during the previous month at the rates prescribed in the following Table:Table II-B
  Kind of overseas foreign liquor Rate of sale bottled liquor Rate of sale in bulk
1. (1) Whisky, brandy, gin, rum, wine, liquors, champagne and otherwines Rs. 5.90 P. per bottle containing 750 ml. Rs. 7.85 P. per litre
(2) Ditto Rs. 4.72 P. per bottle containing 600 ml.
(3) Ditto Rs. 3.93 P. per bottle containing 500 ml.
(4) Ditto Rs. 2.95 P. per bottle containing 375 ml.
(5) Ditto Rs. 2.38 P. per bottle containing 300 ml.
(6) Ditto Rs. 1.98 P. per bottle containing 250 ml.
2. (1) Beer, cider, perry, ale and other fermented liquors Re. 1.20 P. per bottle containing 750 ml. Re. 1.60 P. per litre
(2) Ditto Rs. 1.06 P. per bottle containing 650 ml.
(3) Ditto Rs. 0.98 P. per bottle containing 500 ml.
(4) Ditto Rs. 0.60 P. per bottle containing 375 ml.
(5) Ditto Rs. 0.53 P. per bottle containing 325 ml.
(6) Ditto Rs. 0.48 P. per bottle containing 300 ml.
(7) Ditto Rs. 0.40 P. per bottle containing 250 ml.]
[Inserted by Notification No. 10/1/67, G.F. dated 28.5.1969.]
(2)Surcharge for retail foreign liquor 'on' licences. - For retail 'on' licences including hotels, restaurants, bars, clubs, and dak bungalows, a surcharge of 75 per cent shall be levied over the rates prescribed in the table.
(3)The fee prescribed in the above table shall be payable by the 15th of the month following the month to which the sales relate.
(4)In the case of a new licence, however, an amount calculated on the estimated sales of one month will be realised in advance as the first month's licence fees, which will be adjusted at the close of the month, i.e., if there be any excess after deducting the licence fees on actual sale from the advance realised, it will be adujusted towards the licence fees due for the following month, if, on the other hand, the amount realised in advance falls short of the fees on the actual sales the deficit amount shall be recovered from the lessee by the first week of the following month.