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State of Nagaland - Section

Section 225 in Nagaland Excise Rules

225. Additional fees for retail foreign liquor "Off' and "On" licences.

- The holder of a licence for the sale of foreign liquor under items (1) to (9) of the Table I above shall pay, in addition to the annual lump fee mentioned opposite to the said items, a fee on the basis of sales of such liquor during the previous month at the rates prescribed in the following table :Table II
  Kind of foreign liquor Rate of sale of bottled liquor Rate of sale in bulk
(1) Whisky, Brandy, Gin, Rum, wine, liquor, Champagne and other 50 paise per bottle containing not less than 600 ml. and notmore than wines 750 ml. 75 paise per bulk litre.
(2) do 25 paise per bottle containing not less than 300 ml. and notmore than 600 ml.  
(3) do 15 paise per bottle containing less than 300 ml.  
(4) Beer, Cider, perry, Ale and fermented liquors 20 paise per bulk litre.  
Surcharge for retail foreign liquor 'on' licences. - For retail 'on' licences including hotels, restaurants, bars, railway refreshment rooms, and clubs, a surcharge of 100 per cent shall be levied over the rates prescribed in this table.The fee prescribed in the above table shall be payable by the 15th of the month following the month to which the sales relate.In the 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 sales from the advance realised, it will be adjusted towards the licence fee 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.