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State of Assam - Section

Section 245 in Assam Excise Rules, 1945

245. Additional fees for retail foreign liquor "Off" and "On" licences.

- The holder of a licence for the sale of foreign liquor under items (1) to (13) of Table 1 above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sales of India-made liquor during the previous month at the rates prescribed in the following table :Table II-A
  Kind of foreign Liquor Rate of sale of bottled Liquor Rate of sale in bulk
  (1) (2) (3)
(1) Whisky, Brandy, Gin, Rum, Wine, Liquor, Champaign and otherwines Eight annas per bottle containing not less than22 ounces and not more than 26-2/3 ounces Rs. 5 per bulk gallon.
(2) Ditto Four annas per bottle containing not less than11 ounces and not more than 13-1/3  
(3) Ditto Two annas per bottle containing not less than11 ounces  
(4) Beer, Cider, Perry, Ale and other fermented liquor Three annas per bottle containing more than26-2/3 ounces but not more than 40 ounces Rs. 3/- per bulk gallon.
(5) Ditto Two annas per bottle containing not less than22 ounces but not more than 26-2/3 ounces.  
(6) Ditto One anna and pies six per bottle containing notless than 13-1/3 ounces but not more than 22 ounces.  
(7) Ditto Annas three per bottle containing not less than11 ounces and not more than 33-½ ounces  
(8) Ditto Anna one and pies six per bottle containingless than 11 ounces.  
Note. - In the case of steamers and railway dining cars when steamers and cars on train pass through two or more Provinces, the licence fee shall be levied in one Province only and the fee for each licence shall be credited to the Province in which the licence is taken out.The holder of a licence for the sale of foreign liquor under items (1) to (13) of Table I above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sales of Overseas foreign liquor during the previous months in the rates prescribed in the following table :Table II-B
  Kind of foreign liquor Rate of sale of bottled liquor Rate of sale in bulk
(1) Whisky, Brandy, Gin, Rum, Wine, Liquor, Champaign and otherwines Rupees 3-8-0 per bottle containing not lessthan 22 ounces and not more 26-2/3 ounces Rupees 21 per bulk gallon.
(2) Ditto Rupee 1-2-0 per bottle containing less than 11ounces and not more than 13-1/3 ounces  
(3) Ditto Annas fourteen per bottle containing less than11 ounces.  
(4) Beer, Cider and Perry, Ale and other fermented liquors Rupee 1-2-9 per bottle containing more than26-2/3 ounces but not more than 40 ounces Rupees 7 per bulk gallon.
(5) Ditto Annas nine and pies six per bottle containingnot less than 22 ounces and not more than 26-2/3 ounces  
(6) Ditto Annas five per bottle containing below 22ounces and above 13-1/3 ounces  
(7) Ditto One anna per bottle containing not less than 11ounces but more than 13-1 /3 ounces.  
(8) Ditto Six pies per bottle containing less than 11ounces.  
Surcharge for retail foreign liquor "on" Licences. - For retail "on" licences including Hotel, Restaurants, Bars, Railway Refreshment Rooms, Steamers, Dining Cars, Kitchen Cars, Clubs and Dak Bungalows a surcharge of 75 per cent shall be levied over the rates prescribed in these tables.The fee prescribed in the above tables shall be payable by the 15th of the month following the month to which the sales relate.In the case of a new licence, however, an amount calculated on the estimated sales of one month will be realised in advance as the first month's licence fees, which will be adjusted at the close of the month, i.e., if there he any excess after deducting the licence fees on actual sales from the advance realised, it will be adjusted towards the licence fees due for the following month. If, on the other hand, the amount realised in advance falls short of the fees on the actual sales, the deficit amount shall be recovered from the lessee by the first week of the following month.