Bare ActsThe Medicinal and Toilet preparations(Excise Duties) Act & Rules ,1955

Section 80

Monthly returns

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Monthly returns . -Within seven days after the close of each month. port every licensee shall submit to the Excise Commissioner a monthly return showing the quantity of dutiable goods received. the quantity transferred tray to another warehouse under bond, the quantity removed on payment of Iced duty and such other particulars as the State Government may by general ras or special order require. the e.the 81. Clearance on payment of duty.-When the licensee desires to remove ii in goods on payment of duty, he shall make an application in Form A.R.-2. in triplicate, to the officer-in-charge or the proper officer, as the case may be, at least twelve hours before he is intended to remove the goods. The officer shall, thereupon. assess the amount of duty leviable on the goods and on may production of evidence that the sum has been paid into a treasury or the sutra has been debited to the account-current. as the case may be, shall )tity allow the goods to be cleared. ght.rise CHAPTER VI Licensing any 82 . Procedure for obtaining licence .-(1) Every person desiring to engage lent. in operations requiring the possession of a licence shall apply in writing every year for a licence or for renewal thereof to the licensing authority who shall shall be--- licer (i) the Excise. Commissione r '.it the case of a bonded manufactory or warehouse: f the (ii:) in other cases such officer as the State Government may their authorize in this behalf. 'tody (2) If any person desires to have more than one kind of licence he shall ythe submit a separate application for every such licence. oods (3) Where the applicant has more than one place of business lie shall other obtain a separate licence in respect of each such place of business. mely: Comment th is Separate application Is required for more than one kind of licence. ter of 83 . Form of application.--(1) Every application for a licence under these tains rules shall be in such one of the proper forms of application as may be of an appropriate to the case, shall clearly describe the premises. if any, in which the applicant intends to conduct his business, and shall be submitted so ation as to reach the licensing authority at least two months before the proposed it of (late of commencement of the working of the licence. In case of renewal such application shall be submitted at least one month before the commence- ment of the year for which it is required. louse (2) Every such application for grant or renewal of licence shall, where a fee is prescribed in the sub-joined table, be accompanied by a treasury 'after challan showing payment of such fee: Provided that where an application for the renewal of licence is not )pees, made within the period prescribed by sub-rule (1), it shall be accompanied )f this by an additional fee, payable in the same manner, equivalent to twenty-five per cent such fee or rupee one , whichever is higher. rquasi 1. Delhi Development Authority v. H.S. Kalra. 1981 Cr.L.J. 666 at p. 667 (Delhi). which 4 1 MEDIC'INAI.ANU1011 ETFREI'ARATIONS RULE83 (EXCISE DUTIFS) ACT, 1955 1(TAt3LF SL.NO. PURPOSE FOR WHICI1 IJCFNCE LICENCE FEE REQUIRE^h IS PER ANNUM 1 2

Section 80 – The Medicinal and Toilet preparations(Excise Duties) Act & Rules ,1955 | DailyLaw.ai