(1)The Commissioner may, with the previous sanction of the State Government, on application made by the holder of a licence for Distillery, Brewery or Compounding, Blending and Bottling units (herein after referred to as the "manufactory") issued under these rules, permit sub-leasing the whole or part of the licensed capacity of such units to the proposed sub-lessee.(a)No sub-lease shall be permitted unless - (i) A sub-lease fee of sum equal to 100% (one hundred Percent) of the proportionate licence fee is remitted on the production capacity proposed for sub-lease as per the rates specified in Rule 19(III) of these Rules.(ii)The original licensee is free from all Government dues and arrears of excise revenue including any loss that may have accrued in consequence of default.(b)The licencsee keeps a security deposit of an amount equal to 50% (Fifty Percent) of the annual licence fee of the manufactory in the shape of Fixed Deposit Receipt or Bank Guarantee issued by any Nationalised Bank situated in Assam in the name of the Excise Commissioner.(c)The proposed sub-lessee referred to in sub-rule (i) shall not be a person disqualified to hold a licence under the Assam Excise Act, 2000 and the rules made thereunder.(d)The sub-lease permitted under sub-rule (i) shall be for a period of one year or part thereof and such sub-lease holder shall not have any claim for renewal of such sub-lease.(e)The Excise Commissioner may, for reasons to be recorded in writing, refuse to grant permission for sub-lease or withdraw the permission granted for sub-lease.(f)The licencee and the sub-lessee shall not have any claim for compensation towards any damage or loss sustained on account of non-sanction or withdrawal of permission for sub-lease.(g)If the original licence is suspended or cancelled for any reasons, the sub-lease shall also stand automatically suspended or cancelled as the case may be.(h)An application for grant of permission for sub-lease shall be accompanied by :(i)Sub-lease deed between the licensee and proposed sub-lessee on a non-judicial stamp paper of the requisite value as per the provisions of the Indian Stamp Act, 1899, which shall be registered within 15 days from the date of grant of permission for sub-lease.(ii)Memorandum of articles of Association/partnership deed, declaration of sole proprietorship, as the case may be, of the licensee and the sub-lessee.(iii)List of Directors/Partners, as the case may be, of both licensee and sub-lessee.(iv)Undertaking on non-judicial stamp paper worth Rs. 100/- duly signed by the licensee and sub-lessee.(v)Original Challan as proof of having paid 100% (one hundred percent) of annual license fee of the distillery/ manufactory towards sub-lease fee and fifty percent of the annual licence fee as security deposit in the shape of Fixed Deposit Receipt or Bank Guarantee issued by Nationalised Bank situated in Assam in the name of the Excise Commissioner.(i)The sub-lease granted under sub rule (1) is not transferable..(j)The Licensee and sub-lessee shall be jointly and severally responsible for all the acts of omissions and commissions of the sub-lessee.(k)The sub-lessee shall be responsible for payment of all duties, taxes and fees etc. , payable to the Government pertaining to the period of sub-lease. In case the sub-lease fails, the same shall be recovered from the licensee.(2)The security deposit as contemplated under sub rule (1) (i) (b) shall be valid for the lease period or till the duties are paid to the Government whichever is later.(3)All the outstanding duties, taxes, fees or any other dues payable to the Government shall be recovered from the security deposit and the balance, if any, shall be recovered from the sub-lessee and licensee as if they were arrears of land revenue.(4)The fixed deposit receipt or the Bank Guarantee produced as security deposit shall be returned to the licencee after the clearance of all the dues to the Government by the sub-lessee and licensee.Model form of Application for grant of Permission for Sub-lease of the Indian Made Foreign Liquor Manufactory.To,The Commissioner of Excise, AssamHousefed Complex, Dispur, Guwahati-6Sir,I/we ________________________ S/o. _______________ holder of License of M/s. ___________________ distillery aged about ________years, resident of and Sri_________________________ s/o. _______________________ proposed Sub-Lease holder of M/s. ________________________ distillery for whole/part of licensed capacity of the license, hereby undertake :
