Executive Summary:
This document contains notifications from the Government of the National Capital Territory of Delhi. It amends the Delhi Excise Rules, 2010, effective July 1, 2015, and appoints Sh. Praveen Mishra as Deputy Commissioner for Excise, Luxury Tax, and Entertainment & Betting Tax. These appointments are effective from the date of assumption of charge and last as long as he holds the said post.
Key Points / Main Content:
Excise Rules Amendment:
* **Effective Date:** The Delhi Excise Amendment Rules, 2015, come into force on July 1, 2015.
* **Rule 152 Amendment:** Sub-rule 2 of Rule 152 of the Delhi Excise Rules, 2010 is amended.
* **Country Liquor Duty:** Country liquor duty is set at 245% of the wholesale price.
Appointment of Deputy Commissioner:
* **Sh. Praveen Mishra:** Appointed as Deputy Commissioner Excise under Section 5 of the Delhi Excise Act, 2009.
* **Luxury Tax:** Appointed as Deputy Commissioner Luxury Tax under Section 7 of the Delhi Tax on Luxuries Act, 1996.
* **Entertainment and Betting Tax:** Appointed as Deputy Commissioner Entertainment and Betting Tax under Section 3 of the Delhi Entertainment and Betting Tax Act 1996.
* **Tenure:** Appointments are effective from the date of assumption of charge and last as long as he holds the said post.
Impact Analysis:
Government of NCT of Delhi:
* Impact: Implements revised excise duty rules and assigns responsibilities to the newly appointed Deputy Commissioner.
* Action Required: Enforce the amended excise rules and support the Deputy Commissioner in performing their duties.
Sh. Praveen Mishra, PCS Officer:
* Impact: Assumes the roles and responsibilities of Deputy Commissioner for Excise, Luxury Tax, and Entertainment & Betting Tax.
* Action Required: Assume charge and perform the functions specified under the Delhi Excise Act, Delhi Tax on Luxuries Act and the Delhi Entertainment and Betting Tax Act.
Liquor Wholesalers:
* Impact: Subject to the revised country liquor duty of 245% of the wholesale price.
* Action Required: Adjust pricing to reflect the new duty and comply with the amended excise rules.
Key Entities Referenced
Delhi Excise Act, 2009: A law of the Government of National Capital Territory of Delhi regarding excise duties and related matters.
Delhi Excise Rules, 2010: Rules framed under the Delhi Excise Act, 2009, governing various aspects of excise administration in Delhi.
National Capital Territory of Delhi: A Union Territory and a metropolitan region encompassing the city of Delhi.
Delhi Excise Amendment Rules, 2015: Amendment to the Delhi Excise Rules, 2010.
Delhi Tax on Luxuries Act, 1996: A law of the Government of National Capital Territory of Delhi regarding taxes on luxuries.
Praveen Mishra: PCS officer appointed as Deputy Commissioner Excise and Deputy Commissioner Luxury Tax for the National Capital Territory of Delhi.
Delhi Entertainment and Betting Tax Act 1996: A law of the Government of National Capital Territory of Delhi regarding taxes on entertainment and betting.
Ravinder Kumar: Dy. Secy.VI Finance of the Government of National Capital Territory of Delhi.
(cid:9)
71.- 4Zt R. 31.79'.-33002/99
IBM cromt (cid:9)
REGISTERED No D.1...-330 2/99
GOVERNMENT OF INDIA
farb(cid:9)
-411
Debt Gazette
WITallTur
EXTRAORDINARY
Tr-th-rfIna
PUBLISHED BY AUTHORITY
Wtrar, 7..ti 22, 201.5:3MWT 1, 1937
No. 751(cid:9) TUT.Tr.§1.t.
DELHI, MONDAY, JUNE 22, 2015lASHADHA hi>37
N.C.T.D. No. 46
1111T—IV
PART—IV
Tr. 1T* rrzel(cid:9) ialffll% tit (cid:9)
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
Thud (WW4-1) Tdnlir
31f ,i[4-41-
1tA-), 22 kV, 2015
;155. 10(03)/
facet (m4.-1)/2015-16/arft-n/465.-
(cid:9)
fe-MI 31triktpT 10) 5 3Tr4Tht 31111, 2009 (2010 TT
tkcr, qd- g-ha 1(cid:9)
armtIR sT
er
8 ff1
it
pS
-r
ru at -r A- ,t tr 2y 01r
0
0 .#) 3g 1:(cid:9)
T4
#A 4c 1t *V #e
(cid:9)
dfRil(cid:9) Piic Ir-E Nrtr 6r (cid:9)
cr
fkrF
4
Y 91i -d-te
r
R
t
r
W
n mut :-&P. -
1. Wartu 4446 V8- lirvwf:-(1) T9'(cid:9)
ItA-1 3TITCt1 (3:1711119.)
4914 , 2015 T-hgT %Alt,(cid:9)
(2) A. 71Ific.thl (cid:9) # 1 uieq, 2015 Thal thilf 31/2 Wit 1/2.41/2 I
2. e 1l- 441 R1 P1 a5 r2 'T AY r (cid:9) dWir rfi elw rd f I (cid:9) tcrr 3TIW5Jfr repric4c-11, 2010(cid:9) r44# 152, T1/2 N.114 (cid:9) 41 (2)(cid:9) 3eTT# try
"(2) azil 7T3T4(cid:9) 245 %arm S s t 2rw
veil! vr-Arat (cid:9) *-Q-cry-rwars
arr-kyr 'MIT(cid:9) try,
Ye4-- Tay,(cid:9) (ifie.)
2759 DG/2015
(I)(cid:9)(cid:9)
2(cid:9) DELHI GAZETTE: EXTRAORDINARY(cid:9) [PART IV
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, 22nd June, 2015
- -
No. 10(08)/Fin (Rev 0/201516/dsV1/465.---In exercise of the powers conferred by sub-section (I) of section
81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), the Government of National Capital Territory of Delhi hereby
make the rules further to amend the Delhi Excise Rules, 2010 as following, namely :-
1. Short Title and Commencement .--(1) These rules may be called the Delhi Excise (Amendment) Rules,
2015.
(2) They shall come into force with effect from 1st July, 2015.
-
2. Amendment of rule 152. For sub-rule (2) of rule 152 of the Delhi Excise Rules, 2010, the following shall be
substituted, namely :-
-
"(2) Country Liquor Duty @ 245% of Wholesale Price"
By Order and in the Name of the Lieutenant Governor of
National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy.-VI (Finance)
.31 ILlttcP1
frAt, 22 q•-f, 2015
• if: MT. 10(5)/Thcrl (iTai4-1)/2014-15/4411-1/1/464.-1(cid:9) airCT-ft 3afkiTli, 2009 (2010 TT
-(41 3n-4111i 10) T1 ZINT 5 ghti 1,1e,rxf (cid:9) ww 14441111 (cid:9) VIE& 8Tai (cid:9) 8)7(cid:9) \-imi,wrwicyr
41 Ian film tit 4t. \re. t'r trziwy Tater (cid:9) met ft% t 7RTE Ter Erc ER w4 tsa ow, ,3,Hlwrr
3T (cid:9) Tif (cid:9)Wriw4 vii Erag-Er (cid:9) 1(cid:9) Erer-Aff (cid:9) f"7 ‘111ITIvf (Wart) t 'tnq ffiri
cmc) g
if Wf 10(5)/rdcti (iT-Ai4-1)/2014-15/ (cid:9) Vtf-V1/464.-ft(cid:9) ell(cid:9) if Ti SE, 1996 (1996
TI ft-At ST 10) Tf ETtT 7 t'r au-KTRT (1) * Wr3 (330 Tii t(cid:9) Thracgil. Wan V1 itTff (cid:9) ifiT2i wwi4
arch twitcr 31R7(cid:9) t-r Ert-Er cr, c4(cid:9) 3rtzr 7r-ar1t e19 ft-A(cid:9) \‘4,<mtivier (cid:9) at-d-rfff
amcm-rt,(cid:9) cact,t 7-4 faeArn (1),( 3TTZSTrf, f (cid:9) * Ttall * Thrg-114-1(cid:9) t1 11c1r (cid:9)cm4 (cid:9) 1=-q• 41
yll-ff firm di.(cid:9) ;RT. t'r 7-4Tr ua ER trzfITR Te-ur (cid:9) f'tl r wr w ER (cid:9) 7rEctzr
7-murt all f (cid:9) do> dgtlwd 3TRIf4-7Fr (cid:9) zr2Trfe4-e& (cid:9) t-r Ert-Er Tgu T±011 T ME9
ualvrr * fkqivr,wtl (fdcwiftsir cm) * wr tY fir cfrth ti
it. m51. 10(5)/racci (Thii4-1)/2014-15/4112i—v1/464._fr-m=" (cid:9) c111/4410”2 3TRIMZ111, 1996
(1997 TT It- f 3Tittkticf 8) 4 Wt. 3 Taf ‘314-ETTiT (2) gpa cre-m -slf*RII TT Elk arta(cid:9) .R.TIPIT 7T-91-41
‘3wmywwiet (cid:9) t 347td awart, ww14,w4, wiAirr k-4 Thdiftor cfri 39wr,
1- twiwyr (cid:9) fl6ItIcIT c.-)(cid:9) jr .7afT Tim Barr rfl.(cid:9) Th"1 3-4Tf 1:14 trt TfthlTi n5ur cr>4 tcr
t URIT(cid:9) rr (cid:9) w4 (cid:9) -werzr if- TT4T EL)7 ft- T (cid:9) \3(4,dcrd aitrf4tm(cid:9) tRirfee&
art yr cirftn wtr ttatt(cid:9) Ertt-9(cid:9) fq ‘31-11Whi (Mmluirr (cid:9) .11.71'14,“ ,e)11 # fkziavr cmk4 *
Tistrzi(cid:9) ik-kmfitnet
T 3TraTT(cid:9) U2TT ∎i•4 9Ttr tit,
tf 44-1k, ‘31-r-TrItq-VI (ft)
NOTIFICATION
Delhi, the 22nd June, 2015
No. F. 10(5)/Fin. (Rev.-D/2014-15/dsV1/464.- In exercise of the powers conferred by section 5 of the
Delhi Excise Act, 2009 (Delhi Act 10 of 2010), the Lieutenant Governor of National Capital Territory of Delhi
is pleased to appoint Sh. Praveen Mishra, PCS officer as Deputy Commissioner (Excise) for the purpose of
performing the functions as specified under the said Act with effect from the date of assumption of charge and
till such time as he holds the said post.PART IV](cid:9) DELHI GAZETTE: EXTRAORDINARY(cid:9)
3
No. F. 10(5)/Fin. (Rev.-1)/2014-15410/1/464.—In
exercise of the powers conferred by clause (b) of
sub-section (1) of section 7 of the Delhi Tax on Luxuries Act, 1996 (Delhi Act 10 of 1996) and all other
powers enabling him in this behalf, the Lieutenant Governor of the National Capital Territory of Delhi is
pleased to appoint
Sh. Praveen Mishra, PCS officer as Deputy Commissioner (Luxury Tax) to
assist the
Commissioner of Excise, Entertainment, Betting Tax and Luxury Tax, Delhi in the discharge of
his functions
under the said Act in the National Capital Territory of Delhi, with effect from the date of assumption of charge
and till such time as he holds the said post.
No. F. 10(5)/Fin. (Rev.-1)/2014-15/dsVI/464.—in
exercise of the powers conferred by sub-section (2)
of the section 3 of the Delhi Entertainment and Betting Tax Act 1996 (Delhi Act 8 of 1997), the Lieutenant
Governor of National Capital Territory of Delhi is pleased to appoint
Sh. Praveen Mishra, PCS officer
Deputy Commissioner (Entertainment and Betting Tax)
to assist the Commissioner of Excise,
Entertainment, Betting Tax and Luxury Tax, Delhi in the discharge of his functions under the said Act in the
National Capital Territory of Delhi, with effect from the date of assumption of charge and till such time as he
holds the said post.
By Order in the Name of the
Lieutenant Governor of National Capital Territory of Delhi,
RAVINDER KUMAR, Dy Secy -VI (Finance)
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-I 10064
and Published by the Controller of Publications. Delhi-I 10054.