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State of Assam - Section

Section 266 in The Assam Excise Rules, 2016

266. Licences for wholesale of country spirit.

(1)Licences for the wholesale of country spirit to the excise spirit warehouse shall be granted by the Excise Commissioner with prior approval of the State Government for a period not exceeding three years at a time on prepayment of annual licence fees as may be prescribed by the Government from time to time.
(2)Licences for the retail sale of country spirit shall be granted by the Collector for a period not exceeding three years at a time on prepayment of annual licence fees as may be prescribed by the State Government from time to time.
(3)Notwithstanding anything contained in the said rule, the State Government may extend the term of the licence of any wholesale or retail sale of intoxicant for a period not exceeding three months at a time under such circumstance as the State Government considers necessary.Licence fees shall be realized proportionately for extension of the term of licence of wholesale or retail sale of intoxicant or adhoc appointment of a spirit contractor.