EXCISE AND TAXATION DEPARTMENT HIMACHAL PRADESH NOTIFICATION. Shimla , the 15 th November, 2014.

Transcription

1 (AUTHORITATIVE ENGLISH TEXT OF EXCISE & TAXATION DEPARTMENT NOTIFICATION No.7-585/2013-EXN DATED AS REQUIRED UNDER ARTICLE 348(3) OF THE CONSTITUTION OF INDIA) EXCISE AND TAXATION DEPARTMENT HIMACHAL PRADESH. NOTIFICATION Shimla , the 15 th November, No.7-543/2013-EXN In exercise of the powers conferred by section 59 of the Punjab Excise Act, 1914 (1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as in force in the areas comprised in Himachal Pradesh immediately before 1 st November, 1966 and as in force in the Territories transferred to Himachal Pradesh under section 5 of the Punjab Re-Organization Act, 1966 (31 of 1966) and by virtue of the powers of the Financial Commissioner (Excise), conferred on me under section 9 of the said Act, read with the Himachal Pradesh (Excise Power and Appeal) Orders, 1965, I, J.C.Chauhan, Excise and Taxation Commissioner, Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Liquor License Rules, 1986 (hereinafter called the said rules ) as amended from time to time, with immediate effect :- In the said rules.- AMENDMENTS 1. In Rule 1 after entry L-1C, a new entry L-1E (Export) shall be added as per the following description namely :- Form Nature Mode of grant Authority empowered to Grant Renew L-1E (Export) Wholesale vend of Bottled Indian Made Foreign Bottled Spirit for inter state sale only by non-manufacturer wholesale dealer licensee after purchase from the manufacturers of the State to a wholesale dealer licensee of other States. Fixed License Fee and other levies as may be prescribed. Financial Commissioner (Excise) Financial Commissioner (Excise) 2. In the Para after entry L-21 and before entry L-3, a new entry namely L-1E (Export) shall be added.

2 3. In Proviso to Rule 12(1) after the entry L-1C, a new entry namely L-1E (Export) shall be added. 4. In Rule 15, after the column 17 & 19, a new column on both side shall be inserted as per the following description, namely :- L-1E (Export) Wholesale vend of Bottled Indian Made Foreign Bottled Spirit for inter state sale only by a non-manufacturer wholesale dealer licensee after purchase from the manufacturers of the State to a wholesale dealer licensee of other States L-1,L-1A, L-1B. L-1BB, L-1C, L-2, L-3, L-4, L-5, L-3A, L-4A, L-5A,L-8, L-11, L-12C, L-13, L-14, L-14A, L-14B, S1, S-1A,S-1AA along with the holder of a license for a Distillery, Brewery or Bonded Warehouse. 5. After Sub-Rule (1-C) of Rule 38, a new Sub-Rule namely (1-D) with a provision to grant license in Form L-1E (Export) to a non-manufacturer wholesaler of Bottled Indian Made Foreign Spirit shall be added so as to export the same to a wholesaler IMFS liquor licensee based at any place outside Himachal Pradesh on the following terms and conditions :- i) This license will allow the whole sale dealer to purchase Indian Made Foreign Spirit (IMFS) from the manufacturer within the State and to export the same to other States. ii) This license shall be restricted only to export and the licensee shall not be authorized to effect sale of such liquor within the State. iii) The warehouse of such export licensee shall be located at the existing offices of the Excise & Taxation Officers and Excise & Taxation Inspectors for effective monitoring and to ensure adherence to provisions of law. iv) The licensee shall pay all the levies applicable to inter state sale and shall also ensure clearance of Government dues in accordance with the provisions of the Acts and Rules framed thereunder. v) The licensee shall ensure export of bottled Indian Made Foreign Spirit duly hologrammed in three different colours i.e. as prescribed by the Financial Commissioner (Excise) Himachal Pradesh from time to time and is also bound to pay the cost of Holograms directly to the Printing Press selected by the Excise & Taxation Department on receipt of a bill thereof issued by such supplier as price of the Holograms which is duly verified by the Indenting Officer. vi) The Excise & Taxation Inspector/Asstt. Excise & Taxation Officer I/C of the Plant shall ensure that holograms are duly affixed on the Bottled IMFS meant for inter state sale as per norms fixed by the Excise & Taxation Commissioner, Himachal Pradesh. vii) No further dispatch e-pass of inter state sale shall be issued to such licensee as long as he does not furnish L-38 certificate to the Asstt. Excise & Taxation Commissioner I/c of the District concerned in Himachal Pradesh duly verified by competent Excise Officer of the state concerned to which he had previously sent the Indian Made Foreign Spirit consignment.

3 Similarly no dispatch e-pass will be issued by the Excise Officer I/c of the Plant where from any IMFS consignment was earlier dispatched to the Warehouse of such L-1E (Export) licensee as long as receipt of such previous consignment is not duly verified in writing to the Plant I/C by the Warehouse Excise Officer I/c. viii) The license shall be renewable by the Excise & Taxation Commissioner, Himachal Pradesh for the next year on submitting application alongwith proof of deposit of renewal fee equal to the amount of license fee prescribed under Schedule A appended to the Himachal Pradesh Liquor License Rules, 1986 to the District I/C through the Plant I/C by 31 st December of the current financial year. Provided further that a minimum Annual License Fee of Rs.5 (Five Lacs) shall be payable by the licensee every year before grant or renewal thereof. The address, photograph and local Bank A/c of the licensee shall be duly verified by the Asstt. Excise & Taxation Commissioner I/c of the District before recommending the application for grant/renewal of such licensee. The applicant for the grant of renewal of such license shall be solvent enough having assets of property free from all encumbrances of at least five crore rupees during the previous/current financial year which will be duly verified by the Asstt. Excise & Taxation Commissioner I/c of the District before recommending the application of grant/renewal of the licence to Excise & Taxation Commissioner, Himachal Pradesh. ix) The licensed premises shall have Revenue Lock(s) affixed at the Main door thereof and shall be got approved in advance from the license granting authority latest by 31 st of March every year. The walls of the premises will have no windows/outlets except for the main door and should have enough space in order to stock the Indian Made Foreign Spirit meant for inter state sale. x) Revenue tickets will be used in the Revenue Lock(s) of the premises as per Rules applicable in the case of Distilleries/Bonded Warehouses and the Warehouse I/C shall maintain Register and Record mutatis-mutandi as per the relevant Distillery/Bonded Warehouse Rules. xi) No e-pass shall be issued for the inter state sale or transport of any Indian Made Foreign Spirit from the Plant or the Warehouse until and unless there is a minimum requisition of at-least 4050 proof liters of Indian Made Foreign Spirit by the licensee at a time at least every month made in writing to the Excise Officer I/c concerned. xii) Export fee on such consignment shall be ensured to be deposited into the Government Treasury by the Excise Officer I/C of Warehouse before allowing dispatch/issuance of pass of the consignment Rs. 1/- (One) per Bottle. The interstate sale invoice showing proper charging of Government dues shall be ensured by the Plant I/C before allowing export transport e-pass to such licensee. xiii) Bottling license Rs.2.00 per Bottle of 750 mls. capacity shall the charged separately by the Plant I/C of the Distillery/Bonded Warehouse from the licensee concerned of the Distillery/ Bounded Warehouse and will be deposited into the Government Treasury before issuance of dispatch e-pass to such licensee of the Warehouse concerned.

4 xiv) The labels and Holograms of the Indian Made Foreign Spirit being bottled for the purpose of this license shall bear the feature of L-1E (Export) separately for the purpose of distinct identification thereof and the Plant I/C Bottling such liquor shall ensure affixing of such proper Holograms on the Bottled IMFS. The receipt and issue record of the Holograms shall be maintained on a separate Register. xv) The licensee shall ensure maintenance of Inspection Registers in Duplicate on the same pattern as prescribed for L-1 and L-13 licensed premises under Rule 39 of the Himachal Pradesh Liquor License Rules, xvi) The licensee shall ensure payment of VAT under the H.P.VAT Act 2005 and other levies under the H.P. Excise Act, 2011 and Rules framed thereunder after purchase of Indian Made Foreign Spirit from the manufacturers of the State and no consignment shall be delivered by the Plant I/C to the licensee without ensuring payment of all Government dues as per the law applicable. Such licensee shall further be liable to opt for e-return, e-payment and e- declaration under the HP VAT/CST Acts on compulsory basis. xvii) The licensee shall install IT-system at his own cost with proper connectivity to the IT servers of the Excise & Taxation Department so that daily operation therein becomes Live on the Departmental Web-site and is visible to all the Senior-officers of the Department including the Warehouse I/C. Such licensee shall further be liable to opt for e-permits and e-passes while conducting issue, dispatch or transport of the IMFS relating to his business on compulsory basis. xviii) The licensee shall ensure furnishing of security in the shape of Fixed Deposit Receipt issued by a Nationalized Bank for Rs. 20,00,000/- (Twenty Lacs only) duly pledged in favour of the Excise and Taxation commissioner, Himachal Pradesh before the Grant of such License in Form L-1E (Export) which will be renewable on year to year basis and its amount may be enhanced by the Excise & Taxation Commissioner Himachal Pradesh from time to time if it is thought desirable to do so. The FDR shall be got dully verified by the Asstt. Excise & Taxation Commissioner incharge of the District before recommending it to the Excise & Taxation Commissioner Himachal Pradesh. xix) The Inspection of the premises of the L-1E (Export) licensee shall be compulsorily ensured including the issue, receipt and stock of the IMFS by the Excise & Taxation Officer of the Circle concerned at least twice a month preferably after the gap of fifteen days and by the Asstt. Excise & Taxation Commissioner incharge of the District at-least once during every month of the financial year. xx) The logo viz. shall be got printed on the side of the Cap and on the label to be affixed on the IMFS bottle by the licensee of the Distillery/ Bonded Ware House concerned whosoever

5 intends to bottle any such IMFS to be sold to a license-holder in Form L-1E (Export). Similarly the logo Viz. shall be got sand-blasted on the bottom of such IMFS bottle by the licensee of the Distillery / Bonded Ware House concerned whosoever intends to bottle any such IMFS to be sold to a license holder in Form L-1E (Export). xxi) The Terms and Conditions of this license shall be amendable by the Excise & Taxation Commissioner, Himachal Pradesh at any time with the prior approval of the State Government. 6. After entry L-1C mentioned at serial number 5 of the Schedule A appended to the said Rules, a new entry namely L-1E (Export) shall be added which shall be read as follows :- Sr. No. Particulars of license Rates of fixed fee per annum (i) L 1-C for wholesale vend of foreign liquor to L 1 vend only by the manufacturers within the State. Rs. 2,60,000/- per annum. (ii) L-1E (Export) Wholesale vend of Indian Made Foreign Bottled Spirit for Export only by the nonmanufacturer wholesale dealer licensees after purchase from the liquor manufacturers of the State to the wholesale dealer licensee of the other States. Rs per proof litre subject to minimum of Rs. 5,00,000/- per annum. Excise & Taxation Commissioner Himachal Pradesh.