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State of Assam - Section

Section 74 in Instructions Relating to Liquor

74.

The following instructions will be observed under the lessee-manager system for the sale of country spirit:
(1)Duty, licence fee and cost price - Under this system duty and cost price are paid at the time of issue from the warehouse but the licence fee is paid in arrears at the beginning of each month in respect of the issues made during the previous month.
(2)Transport of spirit. - No spirit shall be removed from the Excise warehouse except to the licensed premises and under cover of the duplicate copy of the pass granted by the Collector. On each occasion on which the licensee requires to take spirits from the Excise warehouse, he shall apply in writing to the Collector for permission to do so, stating clearly in the application, the name of warehouse from which the spirit is to be taken, the quantity and strengths of the liquor in terms of 30 U.P. and the name of his agent, i.e., the transporter.
(3)Passes. - The Collector shall then issue a pass in triplicate in the Form prescribed for tea garden canteens authorising the issue and transport of the spirit from the Excise warehouse to the licensed premises. The original copy of the pass shall be retained in the Excise office. The remaining two copies with two copies of chalans showing the duty and cost price deposited into the treasury shall be made over to the licence holder or his agent for presentation to the officer-in-charge of the Excise warehouse. This officer after making the necessary endorsements, will issue the spirits, and make over the duplicate copy of the lessee-manager or his agent, the triplicate copy with a copy of chalan being retained for record in the warehouse. One copy of the chalan will be made over to the contractor or his agent.
(4)Source of supply of liquor. - A shop under the lessee-manager system should take its issue always from the same warehouse. If for any special reason it is necessary to allow an exception to this rule and to permit a shop to change its place of supply temporarily, care should be taken to get correct figures of the total issues to each shop separately from both the warehouses before the calculation of the fee is taken up.
(5)Issue of spirit from another district. - When a shop of one district is supplied from a warehouse situated in another district the warehouse officer must send a statement to the Superintendent of Excise of the district in which the shop is situated through the Superintendent of Excise of the issuing district, who will certify the correctness of the Excise warehouse officer's figures.
(6)Duplicate pass. - The duplicate copy of the pass shall accompany the consignment of liquor and must be produced by the transporter on the requisition of any Excise Officer of or above the rank of Sub-Inspector of Excise or of any Police Officer, of or above the rank of Sub-Inspector or of any other officer specially authorised in this behalf by the District Collector, who may, at any time, examine such consignment.
(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.
(8)Selection of lessee-manager. - The lessee-manager will be selected by the Deputy Commissioner in consultation with the garden manager concerned. The sum to be allowed to him as wages of management will be fixed each year by the Deputy Commissioner in consideration of the quality of his management and of the importance of the shop under the general control of the Excise Commissioner. He will not be entitled to any commission on sales.
(9)Transfer of lessee-manager. - Subject to the continuance of the shop a lessee-manager will continue to hold the licence so long as his work is satisfactory. He will, however, be liable to transfer to another shop under the order of the Deputy Commissioner as an alternative to the cancellation of his licence if his work is found unsatisfactory.
(10)Purchase of requisites. - Lessee-manager shall make their own arrangements, subject to such orders as to the source of supply as may be issued by the Excise Commissioner, for the purchase of all necessary furnitures and other requisites such as casks, drums bottles, corking machines, etc.
(11)Form of licence. - The licence shall be issued in Form No. 8 of Schedule XXXI (Section II-Country Spirit).
(6)Instruction for the Management of the Central Bottling System in the Selected Shops