Chapter IV EXCISE REVENUE

Excise revenue shall be levied and recovered under the following heads, namely:— (a) duty; (b) licence fee; (c) label registration fee; (d) import or export fee.

(1) There shall be levied and collected duty on all intoxicants which are produced, manufactured, transported or imported into Delhi at such rates as may be prescribed, not exceeding the rates set forth in the Schedule. (2) There shall be levied and collected fees for terms, conditions and form of, and duration of, licence, permit and pass. (3) In computing the retail price, notwithstanding anything contained in sub-section (1) of section 27, the duty shall be so increased and computed that the retail price is rounded off up to the next higher multiple of Rs. 10, as notified by the Government and such increased duty shall be collected by the Government in the manner prescribed.

(1) Where, in respect of any intoxicant, the Government is satisfied that the duty leviable thereon under section 27 of this Act should be increased or decreased and that circumstances exist which render it necessary to take immediate action, the Government may, by notification in the Official Gazette, direct an amendment of the Schedule to be made so as to substitute for the rate of duty specified in the Schedule in respect of such intoxicant. (2) Every notification under sub-section (1) shall be laid before the Legislative Assembly, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Government shall seek the approval of the Legislative Assembly to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the Legislative Assembly. If the Legislative Assembly makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.

(1) All excise revenue, payable to the Government under this Act, may be recovered from the person liable to pay the same or his legal successors or from his surety or his agent as if they were the arrears of land revenue.

If the excise revenue payable by a person under this Act or the rules made thereunder is not paid within time, he shall be liable to pay on the sum due, a simple interest at the rate of twelve percent per annum from the date next following the day on which such payment became due. Explanation : Where the duty determined to be payable is reduced or increased by the appellate authority or court, the interest shall be payable on such reduced or increased amount of excise revenue, as the case may be.

(2) In the event of default in payment of excise revenue or otherwise, by any persc licensed under this Act, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or material for the manufacture of the same, held therein shall be liable to be attached towards any claim for excise revenue or in respect of any loss incurred by the Government through such default and be sold to satisfy such claim which shall be the first charge upon the proceeds of such sale. (3) Where duty due is not levied or not paid or short-levied or short-paid or erroneously refunded,— (a) the Assistant Commissioner may, within four years from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice. Explanation I : Where the service of the notice is stayed by an order of the court, the period of such stay shall be excluded in computing the aforesaid period of four years. Explanation II : For the purposes of this clause "relevant date" means— (i) in the case of intoxicants on which duty has not been levied or paid or has been short-levied or short-paid, the date on which the duty is to be paid under this Act or the rules made thereunder, (ii) in a case where duty is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof, (iii) in the case of intoxicants on which duty has been erroneously refunded, the date of such refund; (b) the Assistant Commissioner shall, after considering the representation, if any, made by the person on whom notice is served under clause (a), determine the amount of duty due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. Notwithstanding anything contained in this Act, the Excise Commissioner may, on the application made in this behalf by a person, with the approval of the Government and after recording his reason for so doing, reduce or waive the amount of any interest payable by him under this Act if he is satisfied that— (a) to do otherwise would cause genuine hardship to the person having regard to the circumstances of the case; and (b) the person has co-operated in any proceeding for the recovery of any amount due from him.