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State of Assam - Section
Section 244 in Assam Excise Rules, 1945
244. Annual fees for foreign liquor retail "Off" and "On" licences.
- A holder of a licence mentioned in column one of the following table shall pay in advance an annual lump fee mentioned in column two thereof :Table I| Licence | Rate of annual fee |
| (1) | (2) |
| (1) Licence for the retail sale of foreign liquor to thepublic for consumption "Off" the premises | (a) Rs. 30,000(b) Rs. 10,000(for beer "off"licence only) |
| (2) Licence for the sale of foreign liquor to the public forconsumption "On" the premises except hotels | restaurants, theatres, cinemas or other permanent places ofamusement |
| (3) Licence for sale of foreign liquor in a hotel-Category A | Rs. 50,000.00 |
| The Hotel duly classified by Tourism Department as 2(two) starand above,-Category B.Category C. | Rs. 30,000.00Rs. 20,000.00(for Beer Bar only). |
| (4) Licence for the sale of foreign liquor in a restaurant | Rs. 20,000 |
| (5) Bar licence for the sale of foreign liquor tenable by theholder of a hotel or restaurant licence | Rs. 70 |
| (6) Bar licence for the sale of foreign liquor in theatres,cinemas or other public places of amusement | Rs. 40 |
| (7) Licence for the sale of foreign liquor in a Club includinga proprietary Club the profits of which are divisible among theshareholders or members | Rs. 5,000 |
| (8) Licence for the sale of foreign liquor in a railwayrefreshment room for consumption "Off" the premises | Rs. 70 |
| (9) Licence for the sale of foreign liquor in a Railwayrefreshment room for consumption "On" the premises | Rs. 70 |
| (10) Licence for the sale of foreign liquor in the RailwayDining Car or the Railway Kitchen Car | Rs. 100 |
| (11) Licence for the sale of foreign liquor in Steamers orother I Vessels employed in traffic in inland waterways | Rs. 70 |
| (12) Licence for the sale of foreign liquor in a Dak Bungalow | Rs. 40 |
| (13) Licence for the sale of foreign liquor by an Auctioneer | Rs. 10 |
| (14) Licence for the retail vend of foreign liquor at aMilitary (canteen established under the Canteen tenantsystem.(i) When the licence is for the supply of liquor to aRegiment(ii) When the licence is for the supply of liquor tosmaller unit | Rs. 5,000.00Rs. 2,000.00 |