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State of Assam - Section

Section 261 in Instructions Relating to Liquor

261. Monthly and annual return of Excise revenue.

- Monthly and annual return of Excise revenue and of the consumption of intoxicants and opium as well as an annual return of charges in Excise department are to be furnished to the Excise Commissioner in the prescribed forms. Temporary and fair licences should be exclude from these monthly and annual returns. They re, however, to be shown in the explanation sheets accompanying both these returns under each head of intoxicants to which they appertain together with the fees derived from them, a comparison being made with the figures of the corresponding period of the previous year.
(3)Accounts