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[Cites 0, Cited by 0] [Section 74] [Entire Act]

State of Assam - Subsection

Section 74(7) in Instructions Relating to Liquor

(7)Accounts. - The following instructions shall be observed for keeping the accounts :
(a)The licence-holder shall pay into the treasury the vend fee (less rebate, if any) within the 1st week of each month for the quantity of spirit issued to him in the previous month. The chalans for the vend fee shall be prepared in triplicate. One copy shall be kept by the treasury officer, one copy shall be sent by him to the Excise officer and the remaining copy shall be made over to the licence-holder or his agent.
(b)The detailed account of demand and collection of the amount due from the lessees under the lessee manager system shall be maintained in the Excise Office in the following form :
Register of Demand and Collection on account of country spirit licences settled under the lessee-manager canteen system
Serial No. and Name of shop Duty rate per L.P.G.
Name of lessee Cost price per L.P.G.
  Vend fee per of 30 U.P.
  Vend fee per of 60 U.P.
Name of the warehouse from which the countryspirit is issued Date of Issue Issues in L.P. gallons of-- Gross vend fee payable for--
30 U.P. 60 U.P. Total 30 U.P. 60 U.P. Total
1 2 3 4 5 6 7 8
               
Details of rebate allowed Net amount payable Number and date of chalan by which paid Remarks
Pay House rent Other incidental charges Total Vend fee Duty Cost price Total
9 10 11 12 13 14 15 16 17 18
                   
N.B. - Monthly totals should be struck in red ink at the end of each month.
(c)On the 1st day of each month the Warehouse Officer should submit a statement in the following form of issues to lessee-manager shops so as to reach the Excise Superintendent not later than the 3rd day of the month.
..................Warehouse..........................Statement of issues during.....................to lessee-manager shops
Name of shop Quality
30 U.P. 60 U.P. L.P. gallons
1 2 3 4
       
(d)The Excise Superintendent should take with him the statements prescribed in the foregoing clause to the warehouse at the time of periodical inspections with a view to compare the figures with the original register in the warehouse. The statements should be kept in guard files and should be treated as B Class papers and preserved for 12 years.
The Excise Superintendent will be personally responsible for the correct calculation of fee and their prompt realisation. The licensee must pay the fees by the 7th of the month following that in which issues are made from the warehouse. Arrear lists should be prepared on the 10th and distress warrant issued on 12th. A penalty of Rs. 2 per cent of the monthly licence fee is hereby prescribed per diem for each day of delay after the 7th of the month.
(e)The details of figures relating to the demand, collection and issues should be shown separately in a separate sheet with the annual returns and in Table V of the quarterly return. The licence fee calculated on the April issues should be treated as the demand for May, that on May's issues as the demand for June and so on till February.
The licence fee for March issues will be shown as an arrear in the quarterly and annual returns, but will of course, be collected and deposited before the 7th of April.