58. Method of payment of duty, cost price and vend fee.
(1)Licensed retail vendors in contract supply areas are required to pay into the treasury the duty and cost price and, in the case of settlement under the vend fee system, the vend fee, for the quantity of the spirit which they require. The challans shall be prepared in quadruplicate. One copy will be kept by the treasury and the three remaining copies after completion in the treasury will be presented by the vendor or his agent to the officer-in-charge of Excise at the district-head-quarters. This officer will endorse on one copy of the challan order authorising the issue of the quantity of spirit on which duty, cost price (and vend fee where necessary) have been paid and will enter on a second copy a note that the cost price has been entered in the register of certificate for the issue of country spirit. He will hand over these two copies to the vendor or his agent and keep the third copy in his office. The vendor will present his two copies of the challan to the officer-in-charge of the spirit warehouse, who will issue the spirit and retain in his office the copy of the challan authorising the issue of the spirit and make over the other copy of the contractor (or his agent) for the supply of liquor.(2)Payment through post office. - Vendors may also make payments through the post office. In such cases two money order forms should be filled in; the duty and, in cases of settlement under the vend fee system, the vend fee should be paid by one money order and the cost price by another. The vendor will then produce the forms to the officer-in-charge of the spirit warehouses, who will note on the coupons separately the amount of duty and vend fee (where necessary) and the cost price, with the name of the shop, will then sign the coupons and return the forms to the vendor to be posted. After the money has been paid into the post office the vendor will produce the postal receipts to the officer-in-charge and the latter will then issue the liquor. The receipt for the duty and vend fee will be kept in his file of challans and that for the cost price will be made over to the contractor or his agent.(3)By lessee under the canteen system. - The holders of a licence for the sale of country spirit under the canteen system are required to pay into the treasury the duty, cost price and vend fee (less rebate, if any) within the first week of each month for the quantity of spirit issued to them in the previous month. The challan shall be prepared in triplicate. One copy will he kept by the treasury and the two remaining copies after completion will be presented by the licence holder or his agent to the officer-in-charge of Excise at the district or sub- divisional headquarters, who will return one copy to the presenter and retain the other copy in his office.(4)By lessee-managers. - The holders of licences for the sale of country spirit under the lessee-manager system are required to pay into the treasury the duty and the cost price for the quantity of spirit they require before issue are made from the warehouse but the licence fee is payable in arrears at the beginning of the month in respect of the issue made during the previous month. The challans for the duty and cost price shall be prepared in quadruplicate and dealt with in the same manner as prescribed in sub-paragraph (1) supra. The challans for vend fees shall, however, be prepared in triplicate and dealt with in the same manner as prescribed in sub-paragraph (3) supra.(5)Through post office by lessees under the "Canteen or 'Lessee-manager system'. - The holders of licences for the sale of country spirit under the lessee-manager system or the canteen system may also make payment through post office. In the canteen system two money order forms should be filled in, one for the cost price and one for the duty and vend fee (less rebate, if any). In the case of lessee-manager system two money order forms should be filled in-one for the duty and one for the cost price. The same procedure should then be followed as laid down in sub-paragraph (2) supra.
