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State of Assam - Section

Section 264 in Assam Excise Rules, 1945

264. Fees for certain passes.

- (i) A fee of Rs. 2 payable in advance, shall be charged for each pass for the wholesale import of charas or for the wholesale import or transport of ganja or bhang and for each extension of the period of such passes.
(ii)A pass fee at the rate of Rupees two per litre payable in advance shall be charged for services rendered for the issue of passes for import into Assam of denatured spirit in accordance with Rule 23 of these rules. The same rates of pass fees shall also be levied for the services rendered for issue of pass for transport of denatured spirit manufactured in Assam.
(iii)Fees for issue of passes for the import by private individuals of India-made or overseas foreign liquor shall be charged at the rates prescribed in Rules 3 and 21 respectively of these rules.
(iv)No lee is chargeable for passes for the import, expert or transport of any other intoxicant.