- When an explanation of any irregularity on the part of a licensee or agent or salesmen is called for with a view to proceeding against him and is found to be unsatisfactory, an order sheet should be attached to the office copy of the notice and the case is entered in the register of miscellaneous case. When irregularities are detected during inspection the notice may be delivered by the inspecting officer on the spot, if not possible after completion of investigation and a copy signed by the licensee or salesman/agent in token of receipt may be filed with the record. If the irregularities are of serious nature, injurious to Government revenue and repeated warning fails to correct a vendor his licensed shop/bar may be immediately closed by the Inquiring Excise Officer and report immediately to the District Collector or the Superintendent of Excise. If the District Collector or the Superintendent of Excise feels that such closer is not justified, he shall at once order for opening of the premises. All papers concerned with the subsequent proceeding should be filed with the record and orders should be recorded on the order sheet.An order inflicting a monetary penalty under Section 76 of the Excise Act, 2000 is one of composition of the offences and the order should be that the licence will be cancelled, or the offender prosecuted unless a certain sum is deposited on a date to be fixed. If payment is not made on the date fixed or when any time allowed has passed, the case should be submitted to the Collector for orders as to whether the offender should be prosecuted or the licence should be cancelled or suspended.A licence can be suspended or cancelled under Section 30 (1) (c) of the Assam Excise Act, 2000, in the event of any breach by the holder thereof, or by any of his employees or by anyone acting on his behalf with his express or implied permission, and any of the terms of the licence. If the Collector decides to prosecute the offender, he should unless there are strong reasons to the contrary, suspend the licence. If the offender is convicted the licence should then be finally cancelled under Section 30 (1)(c) of the Excise Act, 2000. The cancellation should be made after the period of appeal, if any, be allowable has passed. Meanwhile the shop should only be provisionally resettled in case of country spirit shop.The prosecuting officer should draw the attention of the court to circumstances in which the prosecution was initiated, and should press for the infliction of a penalty not less than that proposed to be imposed by the Collector. If the Collector decides not to prosecute, he may, and in serious cases should cancel the licence provided that either:(a)the licence is expressly stated to be cancelable at will, or(b)the licence expressly provides for cancellation if the licensee is held by the Collector to have committed, by himself, or by his employees or by anyone acting on his behalf, with his express or implied permission, a breach of any of its terms of conditions, or(c)the fact that the conditions of the licence have been infringed admits of no denial.If there is any doubt in a case falling under Sub-Section (c) as to the commission on an offence or the breach of a condition of the licence, the offender should properly be prosecuted. He can be prosecuted under Section 58 of the Excise Act, 2000 for breach of condition of a licence granted under the said Act.Similar considerations apply when an offender is prosecuted. The licence may be cancelled outright for breach of a condition, provided one of the above conditions (a), (b) or (c) is satisfied.When ordering a prosecution and suspension of the licence the Collector should withhold refund of the security deposit pending disposal of the case.
