Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Manipur - Section

Section 3 in Manipur Excise Rules, 1962

3.

Persons eligible to import India-made foreign liquor.-(1) Passes for the import of India-made foreign liquor shall be issued by the Collector of the importing distinct only to (a) licensed vendors, (b) clubs, (c) persons in charge of Union forces posted in the territory of Manipur, (d) Manipur Rifles or Assam Rifles canteens, and (e) persons approved by Collector of the importing district.
(2)India-made foreign liquor may be imported by a person holding a licence for the vend of foreign liquor, and private individuals in Manipur on payment of duty either in Manipur or in the State of export for credit by book transfer to the Government of Manipur at the rates leviable in Manipur and in the case of private individuals also a pass fee at the rates specified in Clause (d) below into the treasury of the district into which it is desired to import liquor and on the following conditions :
(a)that the importer shall obey all rules in force in the district or place from which the liquor is brought and also in Manipur ;
(b)that the liquor is brought into Manipur by the route and within the period specified in the pass ;
(c)that the liquor may be imported only from a distillery, brewery, bonded warehouse or bonded laboratory in the exporting State, if the payment of duty leviable in the exporting State is to be avoided. No claim for the refund of this duty from the Government of Manipur will ever be entertained, except as provided for in Rule 13.
(d)[ the rates of pass shall be according to the following scale : [Substituted by Notification No. 10/1/67. G.F., dated 28.5.1969.]
  Kind of liquor Rate in bottle Rate whenimported in bulk
1. (1) Whisky, brandy, rum, wine, liquor, champagne and other wines Re. 1.38 P. per bottle containing 750 ml Re. 1.84 P. per litre
(2) Ditto Re. 1.10 P. per bottle containing 600 ml
(3) Ditto Re. 0.92 P. per bottle containing 500 ml
(4) Ditto Re. 0.70 P. per bottle containing 375 ml
(5) Ditto Re. 0.55 P. per bottle containing 300 ml
(6) Ditto Re. 0.46 P. per bottle containing 250 ml
2. (1) Beer, cider, perry, ale and other fermented liquors Re. 0.35 P. per bottle containing 750 ml. Re. 0.46 P. per litre
(2) Ditto Re. 0.30 P. per bottle containing 650 ml.
(3) Beer, cider, perry, ale and other fermented liquors Re. 0.28 P. per bottle containing 600 ml.
(4) Ditto Re. 0.18 P. per bottle containing 375 ml.
(5) Ditto Re. 0.15 P. per bottle containing 325 ml.
(6) Ditto Re. 0.14 P. per bottle containing 300 ml.
(7) Ditto Re. 0.12 P. per bottle containing 250 ml.]
A.-Procedure if Duty is to be Prepaid in Manipur