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[Cites 0, Cited by 0] [Section 300] [Entire Act]

State of Nagaland - Subsection

Section 300(1) in Nagaland Excise Rules

(1)When any shop for the vend of any intoxicant is closed under Section 52 of the Act for the preservation of the public peace, compensation for such closure may be paid to the licensee as stated below :
(i)The compensation will be paid by the Deputy Commissioner with the previous sanction of the Excise Commissioner.
(ii)No compensation shall be paid when a shop remains closed for less than six hours. Closure for six hours or more shall be held to be closure for the whole day.
(iii)When a shop licensed for the vend of intoxicant upon which no duty is imposed under Chapter V of the Act, is closed, the compensation shall be calculated on the monthly fee payable for the licences and shall be a sum equivalent to the amount payable for the days during which the shop remains closed plus 10% of that amount for loss of profit. The Commissioner of Excise shall determine the compensation on the merits of each case.
(iv)When a shop licensed for the vend of any intoxicant upon which duty is imposed under Chapter V of the Act, or under the Indian Tariff Act, 1934, is closed, the Deputy Commissioner shall calculate the average daily sale in the shop licensed or the sales during the previous month of the year and profit of the vendor on such daily sales after deducting from the average total sale proceeds, the amount of average daily license fees, the duty, the cost price and contingent expenses at 6 per cent of the sale proceeds, compensation shall then be granted at the rate of such daily profit for the number of days during which the shop remains closed.
The Excise Commissioner shall determine the compensation on the merits of each cased.