The Delhi Government has notified the that 1% Excise Duty for Indian Liquor on Wholesale rate will be applicable from 1st November, 2021.
“In exercise of the powers conferred by sub- section (1) of section 81 of the Delhi Excise Act, 2009, the Lt. Governor of the National Capital Territory of Delhi hereby appoints the 1st day of November, 2021 as the date on which the amended provisions of Rule 152 & 153 of the Delhi Excise (Amendment), Rules, 2021 shall come into force and 1st day of January 2022 as the date on which the amended provisions of Rule 41 of the Delhi Excise (Amendment), Rules, 2021 shall come into force,” the notification read.
As per Delhi Excise (Amendment), Rules, 2021, in the principal rules, in rule 152; (i) The sub-rule (1) shall be substituted as under Indian Liquor (Whisky, Rum, Gin, Vodka, Brandy, Wine, Liqueur, Beer, Draught Beer, Cider, Alcopop) and Foreign Liquor (Whisky, Rum, Vodka, Gin, Brandy, Wine, Liqueur, Beer and Cider) – Duty @ 1% of Wholesale Price. Provided that the amount of duty payable shall be subject to the provisions of rule 54 of these rules will be applicable from 1st November, 2021.
In the principal rules, rule 153 shall be substituted as under ‘Rate of duty for sale through Canteen Stores Department (CSD).- For sale of Indian Liquor and Foreign Liquor through the Canteen Stores Department (holders of Licence in Form L-23), the rate of duty shall be Sixty Five percent of the Wholesale price,’ which is applicable from 1st November, 2021.
In the principal rules, rule 41 shall be substituted and read as under ‘All applications for the renewal of licenses and permits shall be received in the office of the Deputy Commissioner before the end of February each year along with licence or permit fee, payable for the renewal of licence or permit. In case of delay, the Deputy Commissioner may admit such application before the expiry of the licence or permit, provided that there are good and sufficient reasons for the delay on payment of additional fee of twenty five percent of the prescribed licence or permit fee. Provided that the application for renewal of licence or permit may be admitted including those granted in the month of March may be admitted after the expiry of the licence or permit, if there are good and sufficient reasons for the delay on payment of double the amount of licence or permit fee payable, and the licence or permit may be renewed with the approval of the Excise Commissioner. Provided further that in case of licence in form L-7Z, L-7SP1, the license fee to be paid at the time of renewal shall be as determined by the Government from time to time. Provided further that in case of licence in Form L-15, L-16 and L-17, the licence fee shall be payable in two equal installments after completion of all documentary requirements. First installment of 50% of the license fee should be paid by 15th March each year, failing which additional fee of 25% of first installment shall be payable till 31st March and beyond that double the amount of first installment shall be payable. Second installment of remaining balance amount of license fee should be paid before 30th September each year alongwith interest @12 percent per annum, failing which double the amount of second installment shall be payable.’ this will be applicable from 1st January 2022.
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