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State of Chattisgarh - Section

Section 2 in The Chhattisgarh Excise Settlement of Licences for Retail Sale of Country Liquor (In District Raipur, Durg, Rajnandgaon, Dhamtari and Mahasamund) Rules, 2001

2. Definitions.

- In these rules, unless there is anything repugnant in the subject or context :-
(a)"Act" means the Chhattisgarh Excise Act, 1915 (No. II of 1915) as amended from time to time;
(b)"Country Liquor" includes country spirit;
(c)"Excise Year" means the financial year commencing from 1st April to 31st March of the calendar year;
(d)"Family" means and includes spouse (husband or wife) dependent son(s), unmarried daughter(s) and dependent parents;
(e)"Form" means the form appended to these rules;
(f)"Licensing Authority" means the Collector of the District;
(g)"Licence fee" means a sum fixed in consideration of the grant of the licence for exclusive privilege for selling of country liquor in a retail shop under Section 18 read with clause (g) of sub-section (2) of Section 62 of the Act as fixed by the Excise Commissioner in consultation with the State Government from time to time for the whole excise year or part thereof; which shall be fixed for any country liquor shop on the basis of the categories of the annual quantity;
(h)"Minimum month wise guaranteed quantity" means the quantity of country liquor as fixed by the Licensing Authority in accordance with the general or specific instructions issued by the Excise Commissioner and guaranteed by the licensee to be lifted by him for his retail shop in a month of an excise year for the purpose of retail sale which shall be fixed for any country liquor shop on the basis of maximum lifting in a district during last five years after making necessary increase/decrease:
(i)"Annual Quantity" means the sum total of the month wise guaranteed quantity of an excise year;
(j)"Security amount" means a sum equal to the duty payable on 1/12th of annual quantity in cash to be deposited in Government Treasury as interest free security, refundable after the final settlement of all claims and dues to the State Government.