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NCT Delhi - Section

Section 49 in The Delhi Excise Rules, 2010

49. Refund of licence fee when delay is not attributable to licensee.

- (l) If the licence fee for any licence is of an annual character and the licence is granted after the commencement of the financial year, the Government may, if it is satisfied that the delay was not attributable to the licensee, remit the fee payable by a sum not exceeding the proportional amount for the quarter before the licence was granted.
(2)When a licence is cancelled for a cause other than a breach of conditions of licence, the licensee may be excused payment of the fee due to remainder of the term of the licence and if the fee has been paid in advance, proportionate fee for the un-expired period of licence shall be refunded.