Home India Government of The National Capital Territory of Delhi In exercise of the powers conferred by sub section 1 of sect...
Date: 2017-12-21 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 1 of section 81 of the Delhi Excise Act

Issued by Government of The National Capital Territory of Delhi · Finance Department

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Executive Summary & Key Takeaways

Executive Summary: This document is the Delhi Excise Amendment Rules, 2017, which amends the Delhi Excise Rules, 2010. The amendment addresses rules regarding the disposal of intoxicant stock upon license expiry, fees for serving liquor round the clock, and various permit/pass/import/export fees. These rules came into force on the date of publication in the Delhi Gazette, December 21, 2017. Key Points / Main Content: Amendment to Rule 56 (Disposal of Intoxicants): * Licensees must submit a list of intoxicants with sale prices to the Deputy Commissioner within 30 days of license expiry. * The Deputy Commissioner may grant up to 15 days for stock disposal to existing licensees. * Failure to submit the list within 30 days incurs an additional 10% excise duty for a 15-day extension. * Failure to dispose of stock within the extended 15 days incurs another 10% excise duty for another 15-day extension. * No duty refund on destroyed liquor stocks. Amendment to Rule 154 (Fees): * The fee for 24-hour liquor service in 4-star hotels, 5-star hotels, 5-star deluxe hotels and above, and Motels Deluxe will be an additional 50% of the restaurant's basic annual license fee. * The fee for permits/passes/import/export is revised: * At S.No. 10 in column No. 5 for the existing figure 5000 against entry I., the figure 7,500 shall be substituted. * Fees for exporting liquor from Delhi to other states are set: * Spirits (Whisky, Vodka, Rum, Gin, Brandy): Rs. 2.00 per bulk litre * Wine, Liqueur, Alcopop Mixed Alcoholic Beverages: Rs. 1.00 per bulk litre * Beer: Rs. 1.00 per bulk litre * A fee of Rs. 100 is set for transport permits for liquor. * An additional dispensing counter in licensed premises requires a fee of 10% of the license fee per dispensing counter. Impact Analysis: Licensees: * Impact: New rules affect the process of disposing of intoxicant stock after license expiry, fees for 24-hour liquor service, and export fees. * Action Required: Licensees need to adhere to the revised procedures for stock disposal and be aware of the new fee structure for various permits and services. Deputy Commissioner: * Impact: Responsible for granting time extensions for stock disposal and collecting additional excise duty. * Action Required: Enforce the new rules related to stock disposal and fee collection. Hotels and Restaurants: * Impact: The new regulations influence the cost of serving liquor 24/7 in 4-star, 5-star, 5-star deluxe and above hotels, and Motels Deluxe, based on the additional fees. * Action Required: Review pricing strategies based on the additional fees. Liquor Exporters: * Impact: New fees introduced for exporting liquor from Delhi to other states. * Action Required: Factor in the new export fees into pricing and operational costs.

Key Entities Referenced

Delhi Excise Act, 2009: The primary legislation governing excise matters in Delhi, India. Delhi Act 10 of 2010 refers to this act. Delhi Excise Rules, 2010: The set of regulations framed under the Delhi Excise Act, 2009, governing the implementation and enforcement of excise policies in Delhi. Delhi Excise Amendment Rules, 2017: The amendment to the Delhi Excise Rules, 2010 being enacted through this notification. National Capital Territory of Delhi: The administrative territory encompassing the city of Delhi in India. Lieutenant Governor of Delhi: The administrative head of the National Capital Territory of Delhi, responsible for enacting and implementing policies. Deputy Commissioner: An administrative position within the Delhi excise department responsible for overseeing specific functions such as stock disposal and licence compliance. A. K. SINGH: Deputy Secretary, Finance, who issued the order on behalf of the Lieutenant Governor of the National Capital Territory of Delhi. Mayapuri, New Delhi: Location of the Government of India Press.
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Governor of the National Capital Territory of Delhi hereby makes the rules to further amend the Delhi Excise Rules, 2010, namely:- 1. Short Title and Commencement .- (1)These rules may be called the Delhi Excise (Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Delhi Gazette. 2. Amendment in rule 56 - In the Delhi Excise Rules, 2010 (hereinafter referred to as the principal Rules) in rule 56, for clause(a), the following shall be substituted, namely:- “ (a) he shall submit to the Deputy Commissioner the list of such intoxicants within thirty days from the expiry of the licence indicating therein the sale price of each brand. The Deputy Commissioner may allow him time, not exceeding fifteen days, for the disposal of such stocks to the existing licensees: Provided that if he fails to submit the stocks list within thirty days from the expiry of licence, the Deputy Commissioner may allow him further time of fifteen days on making additional payment of 10% of the Excise Duty: Provided further that if he fails to dispose off the stock within said fifteen days, the Deputy Commissioner may allow him fifteen days additional time to dispose off the stock on payment of 10% of the additional Excise Duty: Provided also that no refund of duty, if paid, shall be allowed on stocks of liquor which are destroyed.” 3. Amendment in rule 154 - In the principal Rules, in rule 154, - (i) in sub- rule (2), in the table relating to Licence Fees for Other Category of Licences, – At S.No. 19, in the end of the table for entries, “ Fee for service of liquor round the clock : (i) 5 Star – Rs. 30,00,000/- (ii) 5 Star Deluxe and above – Rs. 40,00,000/- (iii) Motels (Deluxe) – Rs. 20,00,000/- ” the following shall be substituted, namely:- “ Fee for service of liquor round the clock for 4 Star hotels, 5 Star hotels, 5 star Deluxe and above category hotels and Motels (Deluxe) shall be additional 50% of the basic annual licence fee of that particular restaurant.” (ii) In sub- rule (4), in the table relating to Other Fees(Permit/Pass/Import/ Export), – (a) at S.No. 10 in column No. 5 for the existing figure “5000” against entry I., the figure “7,500” shall be substituted. (b) at S.No. 14 in columns No. 4 and 5 , after entry (b) the following entries shall be inserted respectively, namely:- “(c) Following fee shall be charged for export of liquor from Delhi to other states:- (i) Spirits (Whisky, Vodka, Rum, Gin, Brandy) (ii) Wine/Liqueur/Alcopop/ Mixed Alcoholic (i) Rs. 2.00 per bulk litre Beverages (iii) Beer (ii) Rs. 1.00 per bulk litre (iii) Rs. 1.00 per bulk litre ” (c) after S.No. 14, the following S.No. 14A, shall be inserted, namely:-4 DELHI GAZETTE : EXTRAORDINARY PART IV] S.No. Rule Form of Permit/ Pass Description Fee (in Rs.) “14A. 33(15) P-15 Fee for transport permit for transport of Rs. 100/- liquor per permit” (d) after S.No. 16, the following S.No. 17, shall be inserted, namely:- S.No. Rule Form of Description Fee (in Rs.) Permit/ Pass “17 66(11) Additional dispensing counter in the 10% of the licence fees per licensed premises dispensing counter.” By Order and in the Name of Lieutenant Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy. –VI (Finance) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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