Section 161 in Rules under the United Provinces Excise Act, 1910
161. Assessment under the graduated surcharge system.
- In the case of licence issued under the graduated surcharge system, licence fees are recovered monthly by the following procedure :The Excise Inspector in-charge of the country spirit and hemp drug's warehouse at the headquarters of the district is responsible, immediately' after the close of each calendar month, for the preparation and prompt submission to the Collector of an accurate consolidated statement showing shop-wise the issues of country spirit and hemp drugs made to all the shops of the district during the said calendar month. The Collector's office on the basis of this statement shall, without delay, assess the licence fee of each shop for the month in accordance with the prescribed scales.On completion of the assessment,which shall be carefully checked and signed by the District Excise Officer a list of fees due from all country spirit and hemp drugs shops of the tahsil shall be prepared in Form G-17 and forwarded to each Tahsildar, not later than the tenth day of every month. The Tahsildar, after making the necessary entries in the excise ledger maintained in Form G-I from the list shall exhibit the list on a prominent part of the notice board of the tahsil for the information of the vendors. A list of fees due from each shop shall also be forwarded, not latter than the aforesaid date, to the Excise Inspector in-charge of each bonded warehouse, to the agent in-charge of wholesale depot and to the wholesale vendor of country spirit, if any, for exhibiting at the warehouse, depot or wholesale shops, as the case may be. The onus of ascertaining from one or other of the exhibited lists the amount of the monthly fee payable by him shall be on the vendor who shall forthwith pay the sum demanded in the Sadar treasury or sub-treasury without delay. On the 21st of each month the Tahsildar shall, without fail prepare a list of defaulters and proceed forthwith to realize from them the fees due as if they were arrears of land revenue. On the 25th of each month the tahsildar shall submit to the Collector a list of defaulters, in Form G-18, with a report of the action taken against each. The Collector may thereupon call for an explanation of the defaulter, and in case the delay is not satisfactorily explained may cancel the licence forthwith and proceed to resettle the shop according to rules. In all cases in which arrears threaten to equal or exceed the amount of the security deposit, the defaulters must be ousted and their shops re-settled promptly. It is an essential feature of the surcharge system that the monthly assessment and prompt recovery of licence fees should engage the personal attention of the District Excise Officer, and that this important duty should not be delegated.Notes. - (1) In case the 20th of a month is a holiday, payment of licence fees may be made on the first working day of the treasury following such holiday.(2)In the case of licence fees paid by postal money order, they should be despatched so as to reach the treasury or sub-treasury on or before the 20th. If the money order is received after that date, the licence will be treated as having defaulted for that month.(3)For assessment of fees on foreign licences-see relevant paragraphs of Chapter VIII.
