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[Cites 0, Cited by 0] [Section 245] [Entire Act]

State of Manipur - Subsection

Section 245(1) in Manipur Excise Rules, 1962

(1)The holder of a licence for the sale of foreign liquor under items (1) to (8) of the Table I above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sales of [India-made] [Substituted by Notification No. 10/1/67, G.F. dated 28.5.1969.] liquor during the previous month at the rates prescribed in the following table:[Table II-A [Substituted by Notification No. 10/1/67, G.F. dated 28.5.1969.]
  Kind of India-made foreign liquor Rate of sale bottled liquor Rate of sale in bulk
1. (1) Whisky, brandy, gin, rum, wine, liquors, champagne and otherwines Rs. 1.38 P. per bottle containing 750 ml. Rs. 1.84 P. per litre
(2) Ditto Rs. 1.10 P. per bottle containing 600 ml.
(3) Ditto Rs. 0.92 P. per bottle containing 500 ml.
(4) Ditto Rs. 0.70 P. per bottle containing 375 ml.
(5) Ditto Rs. 0.55 P. per bottle containing 300 ml.
(6) Ditto Rs. 0.46 P. per bottle containing 250 ml.
2. (1) Beer, cider, perry, ale and other fermented liquors Re. 0.35 P. per bottle containing 750 ml. Re. 0.46 P. per litre
(2) Ditto Rs. 0.30 P. per bottle containing 650 ml.
(3) Ditto Rs. 0.28 P. per bottle containing 600 ml.
(4) Ditto Rs. 0.18 P. per bottle containing 375 ml.
(5) Ditto Rs. 0.15 P. per bottle containing 325 ml.
(6) Ditto Rs. 0.14 P. per bottle containing 300 ml.
(7) Ditto Rs. 0.12 P. per bottle containing 250 ml.]
[The holder of a licence for the sale of foreign liquor under Items 1 to 8 of Table I above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sale of overseas foreign liquor during the previous month at the rates prescribed in the following Table:Table II-B
  Kind of overseas foreign liquor Rate of sale bottled liquor Rate of sale in bulk
1. (1) Whisky, brandy, gin, rum, wine, liquors, champagne and otherwines Rs. 5.90 P. per bottle containing 750 ml. Rs. 7.85 P. per litre
(2) Ditto Rs. 4.72 P. per bottle containing 600 ml.
(3) Ditto Rs. 3.93 P. per bottle containing 500 ml.
(4) Ditto Rs. 2.95 P. per bottle containing 375 ml.
(5) Ditto Rs. 2.38 P. per bottle containing 300 ml.
(6) Ditto Rs. 1.98 P. per bottle containing 250 ml.
2. (1) Beer, cider, perry, ale and other fermented liquors Re. 1.20 P. per bottle containing 750 ml. Re. 1.60 P. per litre
(2) Ditto Rs. 1.06 P. per bottle containing 650 ml.
(3) Ditto Rs. 0.98 P. per bottle containing 500 ml.
(4) Ditto Rs. 0.60 P. per bottle containing 375 ml.
(5) Ditto Rs. 0.53 P. per bottle containing 325 ml.
(6) Ditto Rs. 0.48 P. per bottle containing 300 ml.
(7) Ditto Rs. 0.40 P. per bottle containing 250 ml.]
[Inserted by Notification No. 10/1/67, G.F. dated 28.5.1969.]