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State of Assam - Section

Section 132 in The Assam Excise Rules, 2016

132.

(a)Licences for the wholesale vend of denatured spirit shall be granted by the Collector with the previous sanction of the Excise Commissioner on payment of fees of Rs.10,000.00 (Rupees ten thousand only).
Provided that the licences granted vide this rule shall be renewed annually by the Collector on satisfactory records and on payment of annual licence fees.
(b)A pass fee at the rate of Rs.5.00 (Rupees five only) per liter payable in advance shall be realized for issue of pass for import of denatured spirit by the wholesale licence holders.