Section 10(3) in Andhra Pradesh Excise (Grant of License of selling by Bar and conditions of licence) Rules, 2005
(3)(a)The annual licence fee shall be paid before commencement of the Licence period in one lumpsum or in two equal installments or in a manner as notified from time to time. Where the licence is issued before 1st July the 1st installment, i.e., half of the annual licence fee shall be paid into the Government Treasury through a challan before the issue of licence along with a Bank Guarantee from a Scheduled Bank situated in Andhra Pradesh in Form -3B or fixed Deposit receipt for an amount equal to half of the annual licence fee. The Bank Guarantee shall be valid for a period of seven months. The 2nd installment of the annual licence fee i.e., half of the annual licence fee, shall be remitted in to the Government Treasury on or before 20th December of the same year, failing which the license shall stand cancelled automatically on the expiry of such date and subject to the conditions prescribed in Form -2B.Provided that the licensees in Form -2B shall be permitted to pay 1/3rd of the annual licence fee, together with a Bank Guarantee issued by a Scheduled Bank situated in Andhra Pradesh in Form -3B1 or Fixed Deposit Receipt for an amount equal to 2/3rd of the annual licence fee. The 2nd and 3rd installments of the annual licence fee of 1/3rd each shall be remitted on or before 20th September and 20th December respectively, subject to payment of interest @ 18% per annum on 1/6th of annual licence fee from 1st July to 20th September of the licence period.(b)The annual licence fee in respect of licenses granted during the currency of the licence period, shall be on the following scale:-(i)Licence granted between 1st July and 30th September - Full annual Licence fee.(ii)Licence granted between 1st October and 31st December - ¾th of the annual licence fee.(iii)Licence granted between 1st January and 31st March- ½ of the annual licence fee.(iv)Licence granted between 1st April and 30th June - ¼th of the annual licence fee.Provided that if the licence is granted between 1st July and 30th September the annual licence fee shall be paid in accordance with the provisions of Sub-Rule 3(a).Provided further that if the licence is granted between 1st October and 31st December 50% of thelicence fee shall be remitted before the issue of the licence together with a Fixed Deposit Receipt or a Bank Guarantee issued by a Scheduled Bank situated in Andhra Pradesh in Form -3B for the remaining 50% of the licence fee. If the licence is granted between 1st January and 30th June the prescribed licence fee shall be paid in one lumpsum before the issue of licence.
