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State of Chattisgarh - Section

Section 18 in The Chhattisgarh Excise Settlement of Licences for Retail Sale of Foreign Liquor (In District Raipur, Durg, Rajnandgaon, Dhamtari and Mahasamund) Rules, 2001

18. Disposal of Balance stock left at the expiry of the licence.

- Any balance of foreign liquor found outstanding and unsold at the expiry of the term of licence shall be declared by the licensee to the Licensing Authority on the next day and shall be returned by him to the concerned wholesale/ supplier/shop (s) of the district by 5. 00 p.m. of the next date of expiry of licence, the licensee shall be entitled to get the refund of cost price only, excluding duty and other taxes. The disposal of such stock shall be made as per orders of the Excise Commissioner in this regard.