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State of Assam - Section
Section 243 in Assam Excise Rules, 1945
243.
Licence fees shall be levied for the sale of foreign liquor "wholesale" and "retail" as follows :Wholesale LicenceFees for wholesale foreign liquor licences. - The holder of a licence for sale of foreign liquor to the trade shall pay in advance an annual fee of Rs. 60,000 and the gallonage fee at the following rates on sales to the public in excess of the limit of sale by retail:The gallonage fees shall be assessed on the actual sales of the preceding month and shall be payable by the 15th of the month of which the sales relate. In 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 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 sales, the deficit amount shall be recovered from the lessee by the first week of the following month :Rates of fees chargeable on sales to the public| Per imperial gallon or six reputed quart bottle | |
| Whisky, Brandy, Gin, Rum, Liquors, Champaign and other Wines | Rs. 5 |
| Beer, Ale, Berry, Cider and other fermented liquor | Rs. 3 |