Section 16(1) in Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012
(1)The annual licence fee for the shop licence (A-4) shall be levied on the basis of population and at the rates notified by the Government from time to time.Provided that if a shop cannot be disposed of even after the commencement of the licence period and upto [30th April or 31st July, as the case may be] [Substituted '31st July' by Notification G.O.Ms.No. 112, dated 22.3.2017 (w.e.f. 18.6.2012)] the licence fee shall be reduced so as to be proportionate to the unexpired period, part of a month being treated as a full month.[2(a) The licensee of a shop, the license period of which commences from 1st April shall pay the license fee for the license period either in one lump-sum or in three instalments at his option.(b)The licensee of a shop, the license period of which commences from 1st July shall pay the license fee for the license period either in one lump-sum or in two equal instalments at his option].
