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State of Bihar - Section

Section 22E in Bihar Excise Act, 1915

22E. Validating of Licence Fee.

(1)Notwithstanding anything contrary contained in a judgement/decree or order of any Court, Tribunal or Authority, advance licence fee in the lump sum on each licence for wholesale supply of country liquor after sacheting/bottling granted pursuant to tender notice dated 3rd June 1995 issued by the Bihar Excise and Prohibition Department shall be deemed to have been imposed on every licence at the rate of Rupee 1 per L.P. litre calculated on the annual M.G.Q. and an additional licence fee at the same rate on excess supply shall also be deemed to have been imposed on every licence of the zone where the total wholesale supply in the zone exceeds the annual M.G.Q.
(2)The amount of licence fee collected from the various licensees at the above rate shall be deemed to have been validly collected, irrespective of any term or condition contained in the tender notice dated 3rd June 1995 and the licence issued in pursuance thereof and the licence fee so collected shall not be refundable and no Court, Tribunal or Authority shall order for refund of such licence fee:Provided that if any licensee has not paid licence fee as specified in subsection (3) of Section, 22-D under the order of any Court, Tribunal or Authority the State Government shall realise the same as arrears of revenue.