193. Payment of compensation for closure of shops.
- When any shop for the vend of intoxicant is closed under Section 26 of the 'Act, for the preservation of the public peace, or under Rule 173 on account of the march of troops, compensation for such closure may be paid in cash to the licensee, as stated below :(1)The compensation will be paid by the Collector with the previous sanction of the Excise Commissioner.(2)No compensation shall be paid when a shop remains closed for less than six hours. Closure for six hours or more shall be held to be closure for the whole day.(3)When a shop, licensed for the vend of an intoxicant upon which no duty is imposed under Section 27 of the Act, is closed the compensation shall be calculated on the monthly fee payable for the licence, and shall be a sum equivalent to the amount payable for the days during which the shop remains closed plus 10 per cent of that amount for loss or profits.(4)When a shop licensed for the vend of an intoxicant upon which duty is imposed under Section 27 of the Act or under the Indian Tariff Act, 1894 is closed, the Collector shall calculate average daily sale in the shop, based on the sales during the previous months of the year, and the profit of the vendor on such daily sales after deducting from the average total sale-proceeds the amount of the average daily licence fees, the duty, the cost price and contingent expenses at 6½ per cent of the sale-proceeds. Compensation shall then be granted at the rate of such daily profit for the number of days during which the shop remains closed.Time, place and manner of duty
