138. Supply of opium and intoxicants from other district.-Procedure for payment of duty and vend fee, etc.
- A licensed retail vendor of one district may, with the permission of the Collector of the district in which his shop is situated, obtain his supply of opium or intoxicants, etc. as the case may be, from other districts. In such cases, the vendor of the district in which his retail shop is situated may, with the permission of the Collector, deposit the duty, etc. either (i) in the district in which the opium or intoxicant is to be retailed, or (ii) in that form in which the supply is obtained. In case (i), the District Collector of the issuing district will, in his quarterly return of Excise revenue, show in red ink the quantity of opium or intoxicants issued to the vendors of other districts with an explanatory note, and should also at the end of each month, inform the Collector of the district in which the retail shops are situated, of the quantity issued to each retail vendor of that district. In case (ii), the Collector of the issuing district should, in addition to taking action as above, show in red ink in his quarterly return the treasury price, duty etc. realised from the vendors of other districts, with an explanatory note, and he should similarly report at the end of each month to the Collector of the district in which the retail shops are situated, the amount credited on account of treasury price, duty, etc., received from the vendors of the latter district. The Collector of the District to which the retailer belongs should show in red ink in his quarterly return the quantity obtained from other districts with a note explaining where the treasury price, duty, etc., was realised.The amount realised should be shown only in the return of the district in which it was actually credited but the quantity of opium and intoxicants issued should be entered in red ink in returns of both districts with an explanatory note. The Collector of the district in which the retail shops are situated should, in the event of their closure or of default in the payment of licence fees, ask the Collector of the district from which the vendor obtains his supply to shop the issue of opium or intoxicants to the vendor until further instruction from him.
