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[Cites 0, Cited by 0] [Section 97] [Entire Act]

State of Assam - Subsection

Section 97(1) in Assam Excise Rules, 1945

(1)As a guarantee that the contract price of spirits is never exceeded, and for the contractor's convenience, all retail vendors will be required to pay into the treasury the contract cost price of the spirit together with the still head duty payable thereon; Provided that in the case of canteen for the retail sale of country spirit the duty and cost price shall be paid in arrears within the 1st week of each month in respect of issues made during the previous month.