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State of Mizoram - Section

Section 192 in Mizoram Excise Rules, 1983

192.

The holder of a licence for the sale of foreign liquor under items (1) to (6) of the Table I above shall pay, in addition to the annual lump fee mentioned opposite the said items, a literage 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
(1) Whisky, Brandy, Gin, Rum, Wine Champagne and other Wines Rs. 2.00 per bulk litre or Rs. 1.50 per bottle containing notless than 600 ml. and not more than 750 ml.
(2) do Rs. 0.75 per bottle containing not less than 300 ml. and notmore than 600 ml.
(3) do 0.40 paise per bottle containing less than 300 ml.
(4) Beer, Cider, Perry, Ale and other fermented liquor 0.25 paise per bottle of 600 ml.
Surcharge for retail foreign liquor 'on' licences. - For retail 'on' licences including hotels, restaurants, bars, and clubs a surcharge of 100 per cent shall be levied over the rate prescribed in this table.The literage fee prescribed in the above table shall be assessed on the actual sales of the preceding month and shall be payable by the 10th of the month following the month to which the sales relate.In the case of 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 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 licensee by the first week of the following month.