| 1. What are the activities of Excise Department? Ans. Excise Department is the second largest revenue earning department of the Government of Delhi and is one of the three constituents of a Commissionerate, alongwith Luxury Tax and Entertainment Tax. It mobilises revenue through these heads & also regulates the liquor trade in Delhi. 2. What are the functions of various wings of the Excise Department? Ans.
Ans. Import Permits : The Import Permits are issued by the state to the L-1 licencees importing liquor after payment of import fee. The concerned Excise authority of the state where the distiller is located issues export permit on the basis of the Import Permits to take the liquor out of the state without payment of Excise duty. The Excise Inspector posted at the Bonded Warehouse after scrutinising all the documents allows the stock for inbonding. Transport Permits : On receipt of the Transport permits, the Bonded warehouse Excise Inspector allows the stock to be transported to various retail outlets, clubs, hotels/restaurants. 4. What is the response time of the department in it's various interactions with the public? Ans. The Excise department promises quick responses to its clients for their works. The department promises to do so within the stiputated time frame. Written Inquiries : Within Ten Working Days Telephonic Inquiries : By Next Working Day. Acknowledgements of
5. What are the licensed places for In Site consumption of liquor in Delhi? 6. What are the basic licenses granted by the Excise Department?Ans.
Ans. Every year Government of Delhi formulates the Excise Policy and in pursuance to this policy all the liquor Licences in form L-1 are granted for the wholesale vending to a Company or a society or a partnership firm or proprietorship firm provided the applicant owns distillery / breweries / manufacturing units. The applications for the grant of Licence are invited through the public notice published in some of the leading newspapers. An application for the grant of L-1 Licence is required to be made in response to the public notice in the prescribed format (Annexure 'I' ) together with its Appendices ('B' and 'C') to the Collector of Excise. The prime job of L-1 Licensee is to supply liquor to the holders of L-6, L-15, L-17, L-16, L-20, L-28 and L-29 licences in the National Capital Territory of Delhi. The aspirants for the grant of L-1 Licences have to comply with the procedure as laid down in the terms and conditions for the grant of L-1 Licences which are made available in the Office during the notice period. The applicant has to submit the following documents alongwith the application on the prescribed format :
Ans. L-6 Licence for retail vend of foreign liquor/beer are granted only to select undertaking of the Delhi government namely DTTDC, DSIDC, DSCSC and DCCWS.Any proposal in respect of premises for opening of a vend would come from above Corporations. As such an individual who wants to give his premises on rent for opening of a liquor vend has to approach any of these corporations, which after looking into suitability of the premises approach the office of the Commissioner of Excise for grant of L-6 licence in respect of the premises. Broadly any premises to be suitable for opening of liquor vend should meet the following requirement :-
9. How can one take the licence of service of liquor in a hotel? Ans : On site Consumption Licence This licence is granted to hotels which are approved by the Department of Tourism and are categorised as Budget Hotel or possesses any other star classification from department of Tourism, Govt. of India. Department grants licence to hotels which are holding star classification and approval of Department of Tourism, Govt. of India is considered necessary for grant of Licence in form L-15. This Licence is for service of liquor by a hotel to its residents.
10. How can one take the licence for service of liquor in Restaurant? Ans. L-17 Licence is granted to an independent restaurant approved by Department of Tourism, Govt. of India. Such restaurants can apply in the office of the Commissioner of Excise in prescribed form and submit documents as indicated in the application form. The restaurant should be situated in commercial area with adequate parking space. The restaurant has to meet the requirement of rule 51 of the Delhi Excise Rules, 2010 as quoted in case of L-15/L-16 Licences conditions. Rest of the procedure for the grant of Licence is the same as indicated in case of L-15/L-16 Licence. 11. How can one take the licence for service of liquor in a Club? Ans. L-28 Licence is granted for service of the liquor/beer in a club registered under the Society Registration Act, 1860. The applicant is required to apply on the letter head of the club to the office of the Commissioner of Excise and the accompaning documents are to be submitted as below.
12. How many bottles of liquor can a person keep without a specific licence for a purpose? Ans. Possession limit for liquor : Liquor being an exciseable article, it can not be stored by a person like any general commodity. Possession limit has therefore been prescribed. A consumer is allowed to keep 18 lts of IMFL/Beer (in any proportion) at his residence at a time for bonafide consumption by him and family members/guests. For higher possession, he can apply to the Department for a permit for which a fee of Rs. 2000/- is charged. The applicant has to be income tax assessee to be eligible for the permit. 13. What kind of entertainment programs are exempted or given exemption form Entertainment Tax? Ans. Entertainment tax exemption are granted liberally to plays, ballets, Operas, classical dance/music, puppet shows etc. There is also a provision to grant tax exemption to films which have received National & International awards. Entertainment shows organised to promote the cause of education, philanthropy and sports are also granted tax exemptions.
Ans. As an attempt to mobilise a new source of revenue, the Govt. of Delhi decided to explore an hitherto untapped source of revenue namely the Hospitality Industry. The Luxury Tax was introduced w.e.f from 1.11.1996 which shall be levied @10% on various hotels, Inns, lodging houses, clubs etc. providing "Luxury" meaning thereby accommodation and other services, excluding food and beverages, provided in a hotel, the rate or charges for which including the charges of air conditioning, telephone, radio, music, extra beds and the like is Rs. 500/- per room per day or more. The term "hotel" includes a residential accommodation, a lodging house, an inn, a club (both incorporated and un-incorporated association of persons), a resort, a farm house, a public house or a building or part of a building, where a residential accommodation is provided by way of business. At present the threshold limit has been increased from Rs. 500/- to Rs.1000/- per room par day w.e.f. 20.09.2010 15. How can one get registration for Luxury Tax? Ans. Basic requirements :- Hotels that come under the perview of Delhi Tax pm Luxuries Act, 1996 should get itself registered in the Luxury Tax Department. The following are the basic requirements / documents, a hotelier has to submit to get itself registered :-
Form No. 1Other Essential Requirements :- The following are the other necessary requirements which must be fulfilled after registration, if they are not fulfilled due to genuine reasons, before registration.
Ans. Revenue Growth Excise Department
17. What is the department contribution to consumer protection? Ans. Contribution to Consumer Protection Excise
Ans. Details of Licences Click here to get list 19. What is liquor? Ans. SOME FACTS ABOUT LIQUOR
Ans. Do's & Don't As a part of its policy to provide safe and quality liquor to the consumers in Delhi, the Excise Department has formulated the following do's & don't which are followed strictly in regulating and controlling the sale of liquor in the NCT of Delhi. Licence cannot be granted to :-
Ans. Computerisation The Commissionerate is committed towards consumer convenience and revenue mobilisation through Computerization. The Excise, Entertainment and Luxury Tax Commissionerate of NCT of Delhi has two major objectives : * To enforce and regulate the liquor trade in Delhi without promoting it. * To mobilize revenue generation under the 3 heads of taxation that it administers. The department has realised that the increasing workload under the manual system affects efficiency and also hampers department's revenue collection capacity. Hence the remedy lies in extremely smooth operating infrastructure, and effective communication systems. This requires an integrated information technology network. The major benefits of the system will be * Automation of the issue of Transport Permits, import permits. * Generation of timely, intelligent reports and comparisons will help managerial control, inventory management, improve efficiency and enable revenue record reconciliation on daily basis. This will also help flattening of tax cycle & reducing floats as well as cost of collection. * Ease of tax rates or regulatory changes being put in force immediately and also providing transparency to department in it's business with it's clients.
* Control data e.g. occupancy rates for hotels, ordering patterns for corporation and bookings for entertainment can be monitored effectively. As regards hotels and entertainment entities with respect to Luxury Tax and Entertainment Tax the system in course of time will build value for them primarily by increasing convenience and reducing cost of money transfer, possibly doing away with manual filing of periodic returns and effective reconciliation, thus reducing accounting load. 22. What are the activities of the department related to responsible drinking? Ans. (i) Encouraging Shift from High Alcohol to Low Alcoholic Drinks In consonance with this objective of the policy, the rates of duty and licence fees on liquor in Delhi have been kept at substantially high level leading to availability of beer at comparatively attractive rates thereby making it preferable for consumption as compared to hard liquor. The department’s success in this regard is reflected in the sale of beer.
(ii) Dry Delhi As a responsive administration, sensitive to the feelings of the population, the Govt. decided to declare dry days on days of major religious festivals in addition to the National Holidays. Thus the number of dry days now being observed are 21. 23. What are the activities of the department ensuring that public get their brand of choice? Ans. Self Serviced Vends For the Consumers of liquor, Govt. tries to streamline the functioning of liquor vends through various measures. Thus it has introduced concept of self-service vends thereby giving facility to customer to select the brands of his choice in the vends. This has helped in reducing malpractices at the vends and the Govt. has accordingly decided to open only self-service vends in future. 24. What have been the history of Excise Administration? Ans. EXCISE IN TRADITION Aacharya Chankya has described the rights and duties of Suradhyksha in his Arthshastra as below : Suradhyksha should give permits to only those experienced traders who have sound family background of liquor trade in Durg, Janpath, Skandavar (Cantonment). Suradhyksha could centralize or decentralize the trade of liquor. One who is found producing, selling-purchasing or consuming liquor outside the fixed place should be fined 600 Panka (coins). Suradhyksha should make arrangements to stop intoxicated people going out of village; to each others houses or to public places. Only citizen who’s good conduct is known to Suradhyksha could take liquor stamped with Rajmudra in little magnitude as -- one fourth Kunduv half Kunduv, one Kunduv, half Prashta or one Prastha. Those who were not allowed to take liquor out side could drink either in Bars or at vends of liquor. If any drunkard tries to purchase liquor by mortgazing something or paying illegal money (owner of which is not known) or makes payment through precious liquidity etc. then the shopkeeper should send him to some other place and hand him over to police with the help of liquor officer. A person who spends more than his income or does not save anything for future because of drinking liquor may also be handed over to police. Households may use liquor on marriage occasions, as a medicine and for any other purpose. During spring festivities and holy processions liquor officer may allow drinking openly for four days. If requisite permission has not been obtained from the liquor officer during such occasions then they may be punished after the occasion. Those who manufacture liquor without paying revenue and sell the same as private good will be compelled to pay 5% penalty for selling ordinary liquor, liquor made from juices of Padm tree - Coconut tree, liquor made of Gur. Apart from the above levies, liquor officer should collect taxes as fixed on day to day sale storage and measurement of liquor called shodshansh, Bharvyazi and Vishansh Hirnyaryzi. But liquor officer should levy appropriate tax and not discretionary. 25.Dry Delhi For every Excise Year, the Government of N.C.T of Delhi notifies the number of dry days. The Excise Year commences on 1st July and comes to an end on 30th June. For the current Excise Year, the Government has declared 21 dry days including three National holidays. It has been observed that normally people are confused about implications of a dry day. It may be clarified that on dry days, sale and supply of liquor will remain suspended meaning thereby all the whole salers of country liquor as well as IMFL / Beer will not make the supply of liquor and all the retail vends will remain closed. But service of liquor in licensed Bars / Hotels / Clubs and Restaurants is permissible even on dry days except on three National holidays. Even on the three National holidays, there is no bar on service of liquor in the rooms by the hotels provided they have obtained L-15 license for room service. Not only this, on the National holidays, even P-13 / P-10 licenses are not granted. These are special temporary licenses granted for service of liquor in parties/functions. These licenses may however, be granted on other dry days. It may be clarified that there is no ban for service of liquor by anyone at his residence provided the liquor served is authorised and is within the permissible limits. The list of the dry days is given below | |||||||||||||||||||||||||||
| 1. | Three National Holidays 26th January – Republic Day 2nd October – Gandhi Jayanti 15th August – Independence Day | ||||||||||||||||||||||||||
| 2 | Religious/importance days | ||||||||||||||||||||||||||
| i. Ram Navami ii. Guru Ravi Das Jayanti iii. Mahashiv Ratri iv. Id-ul-Zuha v. Maharishi Dayanand Jayanti vi. Holi vii. Good Friday viii. Id-ul-Fitre ix. Mahavir Jayanti x. Muharam xi. Budh Purnima xii. Milad Un Nabi xiii. Krishna Janmashtmi xiv. Dussehra xv. Maharishi Valmiki Jayanti xvi. Diwali xvii. Guru Nanak’s Birthday xviii. Guru Teg Bahadur Martydom Day | |||||||||||||||||||||||||||
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