In exercise of powers conferred by clause (b) and
(f) of Section 77 read with Section 13 of Sikkim Excise Act, 1992 (2 of 1992)
the State Government hereby, makes the following rules namely:- CHAPTER-I
PRELIMINARY (1) These rules may be called the Sikkim Excise (Indian Made Foreign Liquor
Imported from other States) Licensing of Warehouse Rules, 1999. (2) They extend to the whole of Sikkim. (3) They shall come into force on the date of their publication in the Official Gazette (1) In these rules, unless the context otherwise requires; (a) "Act" means the Sikkim Excise Act, 1992; (b) "Controlling officer" means an Excise Officer duly authorised
by the Commissioner of Excise for the overall supervision of the warehouse; (c) "Duty" means excise duty or countervailing duty as defined in
clause (g) of section 2 of the Act; (d) "duty paid imported foreign liquor" means liquor of all kinds
imported into India on which duty liveable under the Indian Tariff Act, 1934 or
the Customs Act, 1962 has been paid; (e) "duty paid Indian made foreign liquor" means Indian made
foreign liquor on which the excise duty or as the case may be countervailing
duty under the Act has been paid and includes Indian made foreign liquor is to
be brought into the State of Sikkim; (f) "Excise Officer" means the Additional Commissioner or Joint
Commissioner or Deputy Commissioner or assistant Commissioner or any other
officer appointed or invested with the powers under section 5; (g) "Excise verification certificate" means certificate duly
signed by the inspector/Sub-inspector/Assistant Sub-Inspector authorised by the
Commissioner, after due verification of the consignment of liquor imported into
the State and countersigned by commissioner of Excise or any other officer duly
authorised by the Commissioner; (h) "form" means a form appended to these rules;- (I) "foreign Liquor" means (i) brandy, whisky, rum, vodka, gin, liqueurs, cordials, bitters and wines
or mixture containing any of the liquor aforesaid; (i) Spirit, sophisticated or compounded so as to resemble in colour and
flavour, brandy, whisky, rum, vodka, gin, liqueurs, cordials, bitters or other
similar potable alcoholic preparations; (ii) spirit, including rectified spirit, intended to be used for the
manufacture of brandy, whisky, (iii) rum, vodka, gin, squash, cordials, bitters, or other similar potable
alcoholic preparations; and (iv) beer, ale, porter, cider, sherry and other similar or potable fermented
liqueurs; Provided that the expression "Portable foreign
liquor" shall not include unless there is anything repugnant in the
subject or in the context, the spirit including rectified spirit mentioned in
item (iii) aforesaid; (j) "import pass" includes a requisition or indent countersigned
by the Commissioner or Additional Commissioner or Joint Commissioner or Deputy
Commissioner of the importing place or the place of import, as the case may be; (k) "place of import" means the place in the State of Sikkim in
which foreign liquor is imported; (l) "transport" means to remove from one place to another within
Sikkim. (m) "verification" means- (i) examining the seals of the casks, drums or other receptacles forming the
consignment of intoxicants to verify that they are not tampered with during
transit; (ii) ascertaining that the number and marks on the casks, drums or packages
tally with those shown in the reverse of the permit; (iii) ascertaining that the quantity transported tallies with the quantity
mentioned in the permit and includes in the case of spirit the strength of
which can be ascertained by the hydrometer examining the contents by drawing
samples from the cask or drums or other package in order to find out that the
strength of the spirit correspond to that shown on the reverse of the permit;
and (iv) satisfying that the duty or fee required to be paid under the Act or
rules there under have been correctly levied and credited; (n) "Warehouse" means premises wherein excisable article is
deposited and kept after payment of duty and Import Pass Fee and any other
levies as may be notified from time to time. (o) "Warehouse officer" means Inspector/Sub-Inspector/Assistant
Sub-Inspector, authorised by the Commissioner of Excise to supervise the day to
day activities of the warehouse. (2) Word and expressions not defined in these rules but defined in the Act
shall have the meaning respectively assigned to them in the Act. CHAPTER-II
GRANT OF LICENCE Any person/persons having registered firm/company
to obtain the Excise Licence to import Indian made foreign liquors from other
States shall apply to the Commissioner of Excise in Form I appended to these
rules. The cost of Form 1 shall be Rs. 500 (Rupees five hundred only). (1) On receipt of the application in Form 1 as referred particulars and
other information as furnished by the applicant shall be verified and
scrutinised the officers authorised by the Commissioner of Excise. Thereafter
the application shall be recommended to the Government by the Commissioner of
Excise for consideration of, the application for the grant of "Provisional
Licence". When the case cannot be recommended by the Commissioner of
Excise he shall record his observations in writing and communicate the same to
the Government and thereafter to the applicant. (2) The provisional licence shall be issued in Form 11 appended to these
rules. Before the permanent licence is granted, the
information's as furnished by the applicant shall be verified and scrutinised
by the Commissioner of Excise. The Commissioner of Excise shall have the power
to decide as to whether particular brand/brands of liquor should be allowed to
be imported depending upon its quality and cost. After completing the formalities as prescribed in
Form shall apply in Form III appended to these rules for the grant of permanent
licence. Before importing the IMFL, the licensee shall submit the price list
ex-warehouse price in Sikkim for approval of the price of liquor by the
Commissioner of Excise. In addition the licensee shall also provide, sample, of
liquors (two bottles of 750 ml each) proposed to be imported with proper labels
affixed and its seals intact. On receipt of the application in Form III as
referred to in rule 6, the procedure as prescribed in the rule 4 shall be
followed and "Permanent Licence" shall be granted to the applicant
accordingly in Form IV. Terms and conditions of the permanent licence (1) The licensee shall pay annual licence fee amounting to Rs. 15,000-
(Rupees fifteen thousand only) and security deposit of equivalent amount and
obtain the licence in Form IV. (2) The licence shall be renewed during the first week of April every year
after the payment of annual licence fee amounting to Rs. 15,000/- (Rupees
fifteen thousand only). The renewal of the Excise licence can be denied in case
of any violation of the terms and conditions laid down in these rules. (3) Each licensee shall be allowed to deal only with the products of two
manufacturers Indian Made Foreign liquors and two manufacturers of Beer
imported from other States. (4) Only bonafide resident of the State are eligible to obtain the licence.
The applicant should not be in possession of any type of Excise Licences issued
by the Commissioner of Excise. He should also not be convicted by court of law
or criminal offences including the offences under the Sikkim Excise Act, 1992.
The applicant should not be a minor. (5) The licensee shall import the liquor as per the provision made under
Chapter 11 of the Sikkim Foreign Liquor (Import, Export and Transport) Rules,
1993. (6) For the deposit of liquors by the licensee, he shall be required to get
the warehouse registered with the Department of Excise. For every warehouse the
licensee shall pay registration fee of Rs. 1000/- (Rupees one thousand only)
per annum. The specification of the warehouse shall be as under: (a) There shall be only one point for entry and exit. (b) The location of the warehouse shall be such that there is easy flow of
traffic or entry, exit and the movement of vehicular and pedestrians outside
the warehouse premises. (c) The structure of the warehouse should be such that it is safe and
secured. It should be well ventilated and should be equipped with fire fighting
equipment's. (d) The storage capacity of the warehouse should be such that it should be
able to store minimum of 1000 cases of IMFL/Beer. However, in case the licensee
having more than one registered warehouse, its cumulative storage capacity
should be able to store minimum of 1000 cases of IMFL/Beer. (7) The price of liquor which is allowed to be imported shall not be allowed
to be changed for a period of one year from the date on which the cost is
declared. (8) The licensee shall operate the business himself or through his
authorised agents/managers. In case of operation of his business through
agents/managers, the licensee is required to furnish the bio-data with 4 (four)
numbers of specimen signatures and 3 (three) copies of recent passport size
photographs duly attested by the licensee to the Commissioner Excise. (9) Sub-letting of the licence in any manner shall not be allowed. (10) The license shall carry out his business only with the retailers of
liquors holding valid excise licence issued under the authorisation of the
Commissioner of Excise. (11) The licence shall not deposit any stock of liquor in his warehouse other
than the brands of liquors for which the licence is issued. (12) The ware house officer shall issue the transport pass in respect of the
sale of liquor to the retailers either by the licensee or through his
authorised signatory as per Form V appended to this rules. The warehouse
officer shall hand over the original copy to the retailer. The duplicate copy
shall be sent to the Excise Officer and the triplicate copy shall be retained
by the warehouse officer. (13) No exemption of duty shall be allowed on the loss of liquor either on
transit or in the warehouse. (14) The licensee is required to maintain proper records in Form VI appended
to these rules. The licensee shall furnish monthly returns to the warehouse
officer-controlling officer and to the Commissioner Excise in Form VI within
the first week of every month. (15) The license shall obtain clearance of sales tax and income tax, every
year at the time of the renewal of the licence. (16) The license shall operate the warehouse from 9 a.m. 4 p.m. strictly.
However, on Sundays and dry days as declared and notified by the Commissioner
of Excise, the licensee shall not operate his business. (17) The licensee shall submit the cost price of liquor so imported to the
Commissioner of Excise for fixing up the retail price of liquor. While fixing
the retail price, the Commissioner of Excise shall add to the cost price excise
duty, import pass fee and any other excise levies as may be notified from time
to time. The retailers of liquors shall be allowed 5% of the total cost price
so fixed above. (18) The licensee shall keep the Commissioner of Excise, Controlling Officer
and the warehouse officer, informed immediately on the arrival of liquors to
its destination. The consignment of liquor shall be unloaded in the warehouse
in the presence of the warehouse officer of any other officer authorised by the
Commissioner of Excise. (19) The infringement of any of the above conditions shall render the
licensee liable for cancellation of his licence and forfeiture of his security
deposit.SIKKIM EXCISE (INDIAN MADE FOREIGN
LIQUOR IMPORTED FROM OTHER STATES) LICENSING OF WAREHOUSE RULES, 1999
PREAMBLE