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State of Assam - Section

Section 267 in Instructions Relating to Liquor

267. Miscellaneous revenue.

- The following items are to be treated as Excise miscellaneous revenue, and are to be credited in the accounts and shown in the respective returns as such :
(1)Sale proceeds of fruit trees, etc. with the Excise Office compount, if realised by Excise Officers.
(2)Sale-proceeds of locks, distillery sheds and buildings, measuring glass, old furniture and old stores and material of distillery buildings and other articles if the sale are effected under the orders of Excise Department.
(3)Rent of ganja warehouses, godowns, and of land belonging to the Excise Department.
(4)Fees for duplicate licences.
(5)Fees for ganja and sidhi transport or import passes.
(6)Any money realised by sale of articles confiscated under the Excise and Opium laws, after the deduction of the portion representing duty.
(7)Composition money and security deposits confiscated to Government.
(8)Fees for charas import passes.
(4)Miscellaneous