Section 106A(1)(a) in The Assam Excise Rules, 2016
(a)No sub-lease shall be permitted unless - (i) A sub-lease fee of sum equal to 100% (one hundred Percent) of the proportionate licence fee is remitted on the production capacity proposed for sub-lease as per the rates specified in Rule 19(III) of these Rules.(ii)The original licensee is free from all Government dues and arrears of excise revenue including any loss that may have accrued in consequence of default.