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MEGHALAYA EXCISE (AMENDMENT) RULES, 2021

MEGHALAYA EXCISE (AMENDMENT) RULES, 2021

MEGHALAYA EXCISE (AMENDMENT) RULES, 2021

PREAMBLE

In exercise of the powers conferred by Section 36 of the Meghalaya Excise Act (Assam Act of 1910) as adapted by Meghalaya, the Governor of Meghalaya is pleased to make the following rules further to amend the Meghalaya Excise Rules (Assam Excise Rules, 1945 as adapted and amended by Meghalaya), hereinafter referred to as the principal rules, namely:-

Rule - 1. Short title and Commencement.

(1)     These rules may be called the Meghalaya Excise (Amendment) Rules, 2021.

(2)     They shall come into force with immediate effect.

Rule - 2. Amendment of Rule 245.

In the principal rules, for the existing rule 245 the following shall be substituted, namely:-

"245. Additional fees for retail foreign 'ON' Licenses:

A surcharge of 50 percent over the import pass fee levied against the items mentioned in Table II-A below, shall be charged from the holder of a license for the retail sale of foreign liquor on the premises, including Hotels, Restaurants, Bars, Clubs, Dak Bungalows and Airport Retail 'ON' License, in addition to the annual license fee.

Table II A

Indian Made Foreign Liquor

Rates of import pass fee, namely:-

Kind of Liquor

Import Pass Fee

1.

BIO (Bottle In Origin): (i) Liquor/Wine/Beer

Rs. 250/- per case or Rs. 20.83/-per bottle of 750ml or equivalent.

2.

Super Premium Brand: (i) From Outside the State

(ii) From inside the State

Rs. 250/- per case or Rs. 20.83/-per bottle of 750ml or equivalent.

Rs. 100/- per case or Rs. 8.33/-per bottle of 750ml or equivalent.

3.

Premium Brand

 

(i) From Outside the State

Rs. 250/- per case or Rs. 20 83/-per bottle of 750ml or equivalent

(ii) From inside the State

Rs. 100/- per case or Rs. 8 33/-per bottle of 750ml or equivalent

4.

Semi Premium Brand

(i) From Outside the State

Rs. 250/- per case or Rs. 20 83/-per bottle of 750ml or equivalent

(ii) From inside the State

Rs. 100/- per case or Rs. 8 33/- per bottle of 750ml or equivalent

5.

Deluxe Premium Brand

 

(i) From Outside the State

Rs. 250/- per case or Rs. 20 83/-per bottle of 750ml or equivalent

(ii) From inside the State

Rs. 100/- per case or Rs. 8 33/-per bottle of 750ml or equivalent

6.

Deluxe Prestige Brand

 

(i) From Outside the State

Rs. 250/- per case or Rs. 20 83/-per bottle of 750ml or equivalent

(ii) From inside the State

Rs. 100/- per case or Rs. 8 33/-per bottle of 750ml or equivalent

7.

General Brand

 

(i) From Outside the State

Rs. 250/- per case or Rs. 20 83/-per bottle of 750ml or equivalent

(ii) From inside the State

Rs. 100/- per case or Rs. 8 33/-per bottle of 750ml or equivalent

8.

Regular Brand

 

(i) From Outside the State

Rs. 250/- per case or Rs. 20 83/-per bottle of 750ml or equivalent

(ii) From inside the State

Rs. 100/- per case or Rs. 8 33/-per bottle of 750ml or equivalent

9.

Wine

 

(i) From Outside the State

Rs. 250/- per case or Rs. 2083/-per bottle of 750ml or equivalent

(ii) From inside the State

Rs. 100/- per case or Rs. 833/-per bottle of 750ml or equivalent

10.

Beer

 

(i) From Outside the State

Rs. 150/- per case or Rs. 1250/-per bottle of 650ml

Rs. 175/- per case or Rs. 729/-per bottle of 500ml

Rs. 175/- per case or Rs. 729/-per bottle of 330ml

Rs. 150/- per case or Rs. 625/-per bottle of 275ml

(ii) From inside the State

Rs. 50/- per case or Rs. 417/-per bottle of 650ml

Rs. 75/- per case or Rs. 313/-per bottle of 500ml

Rs. 50/- per case or Rs. 208/-per bottle of 330ml

Rs. 50/- per case or Rs. 208/-per bottle of 275ml

The fee prescribed in the above table shall be payable by the 15th of the month following the month to which the sales relate".

Rule - 3. Insertion of new rule 279 A.

In the principal rules, after the existing rule 279 the following new rule 279 A shall be inserted namely:-

"279(A)- Airport Retail 'ON' and 'OFF' licenses:

'ON' licenses for consumption of foreign liquor at the Bar with Restaurant facility in the arrival or departure hall of the Airport shall be granted by the Deputy Commissioner with previous sanction of the State Government. A separate 'OFF' license for the privilege of selling foreign liquor in the arrival or departure hall of the Airport for consumption off the Airport premises shall be granted by the Deputy Commissioner with previous sanction of the State Government. Timing for the opening and closing of the licenses shall be notified by the Deputy Commissioner on written communication from Airport Authority of India. The application forwarded and duly recommended by the Airport Authority of India would be considered for granting Airport Retail 'ON' and 'OFF' licenses. The annual fee for 'ON' licenses shall be at the rate of Star Category Bar and for 'OFF' license at the rate of IMFL 'OFF' licenses as prescribed under rules 244 and 245 of these rules."