1. What have been the history of Excise Administration?
Ans. EXCISE IN TRADITION
Aacharya Chankya has described the rights and duties of Suradhyksha in his Arthshastra as below :
Suradhyksha should give permits to only those experienced traders who have sound family background of liquor trade in Durg, Janpath, Skandavar (Cantonment). Suradhyksha could centralize or decentralize the trade of liquor.
One who is found producing, selling-purchasing or consuming liquor outside the fixed place should be fined 600 Panka (coins). Suradhyksha should make arrangements to stop intoxicated people going out of village; to each others houses or to public places. Only citizen whos good conduct is known to Suradhyksha could take liquor stamped with Rajmudra in little magnitude as -- one fourth Kunduv half Kunduv, one Kunduv, half Prashta or one Prastha. Those who were not allowed to take liquor out side could drink either in Bars or at vends of liquor. If any drunkard tries to purchase liquor by mortgazing something or paying illegal money (owner of which is not known) or makes payment through precious liquidity etc. then the shopkeeper should send him to some other place and hand him over to police with the help of liquor officer. A person who spends more than his income or does not save anything for future because of drinking liquor may also be handed over to police.
Households may use liquor on marriage occasions, as a medicine and for any other purpose. During spring festivities and holy processions liquor officer may allow drinking openly for four days. If requisite permission has not been obtained from the liquor officer during such occasions then they may be punished after the occasion. Those who manufacture liquor without paying revenue and sell the same as private good will be compelled to pay 5% penalty for selling ordinary liquor, liquor made from juices of Padm tree - Coconut tree, liquor made of Gur.
Apart from the above levies, liquor officer should collect taxes as fixed on day to day sale storage and measurement of liquor called shodshansh, Bharvyazi and Vishansh Hirnyaryzi. But liquor officer should levy appropriate tax and not discretionary.
2. What are the activities of Excise Department?
Ans. Excise Department is the second largest revenue earning department of the Government of Delhi and is one of the three constituents of a Commissionerate, alongwith Luxury Tax and Entertainment Tax. It mobilises revenue through these heads & also regulates the liquor trade in Delhi.
3. What are the functions of various wings of the Excise Department?
4. What are the IPs and TPs?
Ans. Import Permits : The Import Permits are issued by the state to the L-1 licencees importing liquor after payment of import fee. The concerned Excise authority of the state where the distiller is located issues export permit on the basis of the Import Permits to take the liquor out of the state without payment of Excise duty. The Excise Inspector posted at the Bonded Warehouse after scrutinising all the documents allows the stock for inbonding.
Transport Permits : On receipt of the Transport permits, the Bonded warehouse Excise Inspector allows the stock to be transported to various retail outlets, clubs, hotels/restaurants.
5. What is the response time of the department in it's various interactions with the public?
Ans. The Excise department promises quick responses to its clients for their works. The department promises to do so within the stiputated time frame.
6. What are the licensed places for In Site consumption of liquor in Delhi?
7. What are the basic licenses granted by
the Excise Department?
8. How can one become a wholesaler of liquor in Delhi?
Ans. Every year Government of Delhi formulates the Excise Policy and in pursuance to this policy all the liquor Licences in form L-1 are granted for the wholesale vending to a Company or a society or a partnership firm or proprietorship firm provided the applicant owns distillery / breweries / manufacturing units.
The applications for the grant of Licence are invited through the public notice published in some of the leading newspapers. An application for the grant of L-1 Licence is required to be made in response to the public notice in the prescribed format (Annexure 'I' ) together with its Appendices ('B' and 'C') to the Collector of Excise. The prime job of L-1 Licensee is to supply liquor to the holders of L-2, L-3, L-4, L-5, L-5A , L-19 and L-19A licences in the National Capital Territory of Delhi.
The aspirants for the grant of L-1 Licences have to comply with the procedure as laid down in the terms and conditions for the grant of L-1 Licences which are made available in the Office during the notice period. The applicant has to submit the following documents alongwith the application on the prescribed format :
The IMFL/beer brands proposed to be sold by applicant on L-1 Licence should be owned by the distillery and in respect of IMFL brands excluding wine, the applicant should be in possession of trade mark certificate in respect of these brands. However, if the applicant has sold any IMFL brands in Delhi 1993-94 or in previous years, TMC is not required in such cases.
In addition, for approval of whisky and rum brands, such brands should have sold a prescribed minimum quantity in All India Market excluding Delhi as indicated in the terms and conditions. Once the licence is approved, the applicant is required to have a Bonded Warehouse approved for storage of liquor. Broadly speaking the applicant immediately on the approval of L-1 Licence has to deposit Licence Fee and Brand Fee, apply for the following :-
9. How can an individual give his premises on rent for running liquor vend?
Ans. L-2 Licence for retail vend of foreign liquor/beer are granted only to select undertaking of the Delhi government namely DTTDC, DSIDC, DSCSC and DCCWS. Any proposal in respect of premises for opening of a vend would come from above Corporations. As such an individual who wants to give his premises on rent for opening of a liquor vend has to approach any of these corporations, which after looking into suitability of the premises approach the office of the Commissioner of Excise for grant of L-2 licence in respect of the premises.
Broadly any premises to be suitable for opening of liquor vend should meet the following requirement :-
If the proposed premises meet the above requirement and found suitable, the grant of L-2 Licence is approved and the concerned Corporation is required to deposit Rs. 50,000/- as licence fee before issue of licence. At present 231 shops are in operation all over Delhi.
These vends sell IMFL/Beer brands at rates fixed by the Excise Commissioner. Retail sale rate are printed on labels of IMFL beer bottles. At present, while cheapest IMFL is sold in Delhi for Rs90/bottle, high priced scotch brands are available upto Rs. 1400/quart. Lager beer brands are sold in price range of Rs. 29/- to Rs. 35/bottle.
Ans : On site Consumption Licence
This licence is granted to hotels which are approved by
the Department of Tourism and are categorised as Budget Hotel or possesses any other star
classification from department of Tourism, Govt. of India. Department grants licence to
hotels which are holding star classification and approval of Department of Tourism, Govt.
of India is considered necessary for grant of Licence in form L-3. This Licence is
for service of liquor by a hotel to its residents.
The applicant hotel is required to submit applications to the Commissioner of Excise. After scrutiny of the papers submitted and the same having been found to be in accordance with the rules, the hotel premises is inspected by the concerned Excise Officer from the department who submits report to the licence granting authority. The inspection is basically to determine status of the premises under the Excise rules particularly rule 11 of the Delhi Intoxicants Licence and Sales Rules, 1976 which provides that :-
"No liquor shop for consumption 'on' the premises shall be located within a distance of 75 metres from the following, namely :-
Provided that the above restriction of 75 mtrs shall not be applicable in the case of Nursing Homes and Hospitals with less than tewnty five beds.
Once the hotel has been found to be suitable for grant of licence, the views of the public/residents are invited on the proposal giving them 7 days time in this regard to file objections before the licensing authority. This is done through pasting of notices and also through public announcement in the area. After no objection has been received, the competent authority proceeds with approval for grant of licence. After approval, the hotel is required to submit fees as prescribed under the rules. On deposit of the same, licence is issued to the hotel. L-5 Licence for exclusive bar/restaurant within the hotel is granted in conjunction with L-3 Licence only and requirement as above also apply for grant of L-5 Licence.
11. How can one take the licence for service of liquor in Restaurant?
Ans. L-4 Licence is granted to an independent restaurant approved by Department of Tourism, Govt. of India. Such restaurants can apply in the office of the Commissioner of Excise in prescribed form and submit documents as indicated in the application form. The restaurant should be situated in commercial area with adequate parking space. The restaurant has to meet the requirement of rule 11 of Delhi Intoxicants Licence & Sales Rules, 1976 as quoted in case of L-3/L-5 Licences conditions. Rest of the procedure for the grant of Licence is the same as indicated in case of L-3/L-5 Licence.
12. How can one take the licence for service of liquor in a Club?
Ans. L-19 Licence is granted for service of the liquor/beer in a club registered under the Society Registration Act, 1860. The applicant is required to apply on the letter head of the club to the office of the Commissioner of Excise and the accompaning documents are to be submitted as below.
13. How many bottles of liquor can a person keep without a specific licence for a purpose?
Ans. Possession limit for liquor :Liquor being an exciseable article, it can not be stored by a person like any general commodity. Possession limit has therefore been prescribed. A consumer is allowed to keep 18 lts of IMFL/Beer (in any proportion) at his residence at a time for bonafide consumption by him and family members/guests. For higher possession, he can apply to the Department for a permit for which a fee of Rs. 2000/- is charged. The applicant has to be income tax assessee to be eligible for the permit.
<14. What kind of entertainment programs are exempted or given exemption form Entertainment Tax?
Ans. Entertainment tax exemption are granted liberally to plays, ballets, Operas, classical dance/music, puppet shows etc. There is also a provision to grant tax exemption to films which have received National & International awards. Entertainment shows organised to promote the cause of education, philanthropy and sports are also granted tax exemptions.
15. What is the Luxury Tax?
Ans. As an attempt to mobilise a new source of revenue, the Govt. of Delhi decided to explore an hitherto untapped source of revenue namely the Hospitality Industry. The Luxury Tax was introduced w.e.f from 1.11.1996 which shall be levied @10% on various hotels, Inns, lodging houses, clubs etc. providing "Luxury" meaning thereby accommodation and other services, excluding food and beverages, provided in a hotel, the rate or charges for which including the charges of air conditioning, telephone, radio, music, extra beds and the like is Rs. 500/- per room per day or more.
The term "hotel" includes a residential accommodation, a lodging house, an inn, a club (both incorporated and un-incorporated association of persons), a resort, a farm house, a public house or a building or part of a building, where a residential accommodation is provided by way of business.
16. How can one get registration for Luxury Tax?
Ans. Basic requirements :- Hotels that come under the perview of Delhi Tax pm Luxuries Act, 1996 should get itself registered in the Luxury Tax Department. The following are the basic requirements / documents, a hotelier has to submit to get itself registered :-
Other Essential Requirements :- The following are the other necessary requirements which must be fulfilled after registration, if they are not fulfilled due to genuine reasons, before registration.
17. What are the activities of the department related to responsible drinking?
Ans. (i) Encouraging Shift from High Alcohol to Low Alcoholic Drinks In consonance with this objective of the policy, the rates of duty and licence fees on liquor in Delhi have been kept at substantially high level leading to availability of beer at comparatively attractive rates thereby making it preferable for consumption as compared to hard liquor. The departments success in this regard is reflected in the sale of beer.
(ii) Dry Delhi
As a responsive administration, sensitive to the feelings of the population, the Govt. decided to declare dry days on days of major religious festivals in addition to the National Holidays. Thus the number of dry days now being observed are 21.
18. What are the activities of the department ensuring that public get their brand of choice?
Ans. Self Serviced Vends
19. What has been the revenue moblised by the department in recent years?
Ans. Revenue Growth
20. What is the department contribution to consumer protection?
Ans. Contribution to Consumer Protection
21. What are the various kinds of licence issued by the department?
Ans. Details of Licences
22. What is liquor?
Ans. SOME FACTS ABOUT LIQUOR
23. What are the general instructions related to public as regards Excise Department?
Ans. Do's & Don't
As a part of its policy to provide safe and quality liquor to the consumers in Delhi, the Excise Department has formulated the following do's & don't which are followed strictly in regulating and controlling the sale of liquor in the NCT of Delhi.
24. What is the action department is taking with reference to modernisation of Excise Department ?
The Commissionerate is committed towards consumer convenience and revenue mobilisation through Computerization. The Excise, Entertainment and Luxury Tax Commissionerate of NCT of Delhi has two major objectives :
* To enforce and regulate the liquor trade in Delhi without promoting it.
The major benefits of the system will be
As regards hotels and entertainment entities with respect to Luxury Tax and Entertainment Tax the system in course of time will build value for them primarily by increasing convenience and reducing cost of money transfer, possibly doing away with manual filing of periodic returns and effective reconciliation, thus reducing accounting load.
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