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[Entire Act]
State of Nagaland - Section
Section 223 in Nagaland Excise Rules
223.
Licence fee shall be levied for the sale of foreign liquor ' wholesale' and 'retail' as follows :Wholesale LicenceFees for wholesale foreign liquor licence. - The holder of a licence for wholesale of foreign liquor to the trade shall pay in advance an annual fee of Rs. 400, or at any rate as may be prescribed by the Government, from time to time, and the litreage fee at the following rates on sales to the public in excess of the limit of sale by retail.The litreage fees shall be assessed on the actual sales of the preceding month and shall be payable by the 15th of the month to which the sales relate. In case of a new licence, however, an amount calculated on the estimated sales of one month will be realised in advance as the first month's licence fees, which will be adjusted at the close of the month, i.e., if there be any excess after deducting the licence fees on actual consumption from the advance realised, it will be adjusted towards the licence fees due for the following month. If, on the other hand, the amount realised in advance, falls short of the fees on the actual sales, the deficit amount shall be recovered from the lessee by the first week of the following month.Rate of Fees Chargeable on Sales to the Public| Per Bulk litre | |
| Whisky, Brandy,Gin, Rum, Liquors, Champagne and other Wines | Rs. 1.00 per bulk litre or Rs.0.75 per bottle of 750 ml. |
| Beer, Ale, Perry, Cider and other fermented liquors | Rs. 0.20 p. per bulk litre. |