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State of Nagaland - Section

Section 222 in Nagaland Excise Rules

222. Manner of realising licence fees for country liquors and hemp drugs.

- The fees for licences for the retail vend of country spirit, outstilled liquor, fermented tari, ganja, sidhi or bhang and charas shall be paid as follows :Security deposit for country spirits and ganja licences. - Two months' fees on the date of sale, one month's fee on the date of which the currency of the licence begins, and one month's fee on the first of every succeeding month, until the total fee due for the licence has been realised :Provided that in the case of shops settled on the vend fee per litre system, the vend fee shall be paid at the time of issue along with the duty. Each vendor will be required to deposit, at the time of settlement, a certain sum not less than one month's vend fee on the estimated consumption of the shop and not more than two months' fees as security. The amount of security for each shop will be decided by the Deputy Commissioner with the sanction of the Excise Commissioner to be forfeited should the vendor not keep a sufficient stock of the intoxicant in his shop or infringe any of the Excise rules, or conditions of the licence in addition to any other penalty prescribed by the rules. If not forfeited, it will be refunded towards the end of the year, or transferred to any other shop at his request:Vend fees in cases of "Canteen" and "Lessee-manager" shops. - Provided also that in case of canteen and lessee- manager shops for the sale of country spirit, the vend fee shall be paid in arrears at the beginning of each month in respect of the issue made during the previous month, after deducting the full amount of rebate allowed by the Deputy Commissioner for the management of the shop.Security deposit in case of lessee-manager shop. - An amount equal to two months' vend-fee calculated on the estimated consumption shall be taken from all holders of "Lessee-manager" licences as security deposit; such security deposit will not be refunded until all arrears in respect of the period of licence have been paid :Provided further that in any special case a licence for the sale of country spirit may, with the sanction of the State Government or the Governor of Nagaland, as the case may be, be granted free of any fee.Foreign Liquor Licence Fees