The Finance Department of NCT Delhi in its notification dated 1st November 2021, appoints 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 amended Rule 152 notifies, 1% rate of duty on Indian liquors and foreign liquors and rule 153 deals with the Rate of duty for sale through Canteen Stores Department.
Further rule 41 deals with the application for renewal of license in which ‘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 license 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.
