GOVERNMENT OF ORISSA

EXCISE DEPARTMENT

***

No. IEx-87/2007 1291 / Ex., dated 20^th March, 2007

From:

Sri G. V.V. Sarma, IAS,

Commissioner-Cum-Secretary to Govt.,

To

The Excise Commissioner,

Orissa, Cuttack.

Sub: EXCISE DUTY AND FEE STRUCTURE AND

GUIDELINES FOR THE YEAR 2007-2008.

Sir,

I am directed to invite a reference to your Letter No.8493/ Ex., dated 18.11.2006 on the above subject and say that Govt. after careful consideration have been pleased to decide to adopt the Excise duty, fee structure and guidelines for settlement of excise shops and establishments for the year 2007-08 in the following manner:-

1) LICENCE FEE FOR BREWERIES.

Licence maybe renewed for the year 2007-2008 on payment of licence fees as follows:

Sl. No.	Production capacity (In Bulk Litres)	Annual Licence Fee (Rs. In Lakhs)
1.	Upto 15 lakh	Rs. 8.00
2.	15,00,001 to 30,00,000 lakh	Rs.13.00
3.	30,00,001 to 60,00,000	Rs.18.00
4.	60,00,001 and above	Rs.21.00

2) BOTTLING LICENCE FEES (FORM NO.F.L. 14)

@ Rs.3.00 per BL of BEER manufactured.

3) LICENCE FEE FOR DISTILLERIES & BOTTLING UNITS.

-COMPOUNDING AND BLENDING (ONE OR MORE

OPERATIONS).

Licence maybe renewed for the year 2007-2008 on payment of license fees as follows.

Sl. No.	Production capacity (In Proof Liters)	Annual Licence Fee (Rs. In lakhs)
1	Upto 5 lakh	Rs. 4.00
2	5,00,001 to 9 lakh	Rs. 5.00
3	9,00,001 to 15.00 lakh	Rs. 9.00
4	15,00,001 to 30.00 lakh	Rs.14.00
5	30,00,001 to 60.00 lakh	Rs.19.00
6	60,00,001 and above	Rs.22.00

4) BOTTLING AND FRANCHISE FEES FOR IMFL.

1	Bottling fee	Rs. 3.00 per BL of IMFL Manufactured.
2	Franchise fee	Rs. 4.00 per LPL.

5) ANNUAL LICENCE FEE FOR E.N.A COLUMNS - Rs. 6.00 lakhs

6) ANNUAL LICENCE FEE FOR WINE

PRODUCING UNITS -Rs. 1.00 lakhs

7) APPLICATION FEE (NON-REFFUNDABLE)

FOR GRANT OFLICENCE FOR BREWERY,

WINERY, BOTTLING UNITS, DISTILLERY ETC. -Rs 50,000/-

8) APPLICATION FEE (NON-REFUNDABLE)

FOR RENEWAL OFLICENCE OF BREWERY

DISTILLERY,BOTTLING UNITS ETC. -Rs. 10,000/-

9) The MGQ for lifting and use of molasses by the Distilleries shall be fixed at per with the last year. In case of short lifting the unit has to pay utilization fee as fixed by the Govt. from time to time.

a) Units using molasses for other than Distilleries i.e. for industrial purposes will pay an Annual Licence Fee of Rs. 50,000/-.

b) Gudakhu & similar small scale purposes Rs. 10,000/-

c) Units using molasses for cattle feed will pay an Annual Licence Fee of Rs. 5000/-.

10) EXCISE DUTY ON IMFL AND BEER.

1	BEER	STRENGTH	EXCISE DUTY
a)	Beer made in India	Up to 5% vv Above 5% vv	Rs. 18/- Per BL Rs. 21/- per BL
b)	Beer mixed with any Imported element		Rs. 21/- per BL
c)	Draught Beer		Rs. 10/- per BL
d)	Diet Beer	Up to 3.5% v/v	Rs. 10/- per BL
e)	Canned Beer	Up to 5% v/v Above 5%v/v	Rs. 10/- per BL Rs. 12/- per BL
f)	Breezer / Low Alcoholic Beverage	Up to 5% v/v	Rs.18/- per BL
2)	IMFL	Strength	Excise Duty
a)	India made Whisky, Gin, Rum, Brandy and Vodka (Landing cost at Orissa State Beverages Corporation less than Rs. 850/- per case	75^0	Rs. 140/- per LPL
b)	India made Whisky, Gin, Rum, Brandy and Vodka (Landing Cost at Orissa State Beverages Corporation Rs.850/- to less than 2500/- per case)	75^0	Rs. 175/- per LPL
c)	Indian made Whisky, Gin, Rum, Brandy and Vodka (Landing cost at OSBC Rs.2500/- or more per case	75^0	Rs.200/- per LPL
d)	Whisky, Brandy, Scotch, Rum and Vodka imported in bulk and bottled in India.	70.1^0 – 78.9^0	300/- per LPL
e)	Gin imported in bulk and bottled in India	70.1^0 -78.9^0	Rs. 200/- per LPL
f)	Liquor, Cordial imported in bulk and bottled in India	60^0	Rs. 200/- per LPL
g)	Wine imported in bulk and bottled in India	12.2^0 – 36.8^0	Rs. 140/- per LPL
h)	India made wine	40^0 & below	Rs. 35/- per LPL

11) FEES FOR LABEL, REGISTRATION, IMPORT AND EXPORT OFIMFL/BEER, RECTIFIED SPIRIT AND DENATURED SPIRIT, FRANCHISE FEE FOR IMFL AND VEND FEE ETC.

A) Application fee for Label Regd : Beer per Brand Rs. 10,000.00

B) -do- : IMFL Per Brand Pack Size Rs. 5,000.00

12) LABLE REGISTRATION FEE:-

i) Foreign Liquor (Imported from beyond Custom barrier) -Rs.15,000/- per label per annum

ii) Foreign Liquor imported in bulk and bottled in India. –Rs.50,000/-per label per annum.

A) IMFL / BEER supplied to OSBC per annum

(January to December of preceding year)

i) Upto 10000 cases per annum - Rs. 35,000/- per label per annum.

ii) From 10001 to 20000 cases per annum -Rs. 50,000/- per label per annum.

iii) From 20001 to 40000 cases per annum -Rs.70,000/- per label per annum

iv) From 40001 to 70000 cases per annum -Rs.1,00,000/-per label per annum.

v) From 70001 to 1 lakh cases per annum -Rs1,50,000/-per label per annum.

vi) Above 1 lakh cases per annum - Rs.2,00,000/-per label per annum.

B)	LABEL REGISTRATION FOR MILITARY CANTEENS.	Rs. 10,000/- per Label
C)	LABEL REGISTRATION FOR WINE (manufactured in India)	Rs. 10,000/- per Label
D)	Import fee on R.S / ENA	Rs. 4.00 per BL
E)	Export Fee on Rectified Spirit/ENA	Rs. 3.00 per BL
F)	Import fee on Ethanol/Power spirit for blending in petrol	Rs. 2.00 per BL
G)	Transport Fee on Rectified Spirit/ ENA for preparation of IMFL or CS)	Rs. 3.00 per BL
H)	Transport Fee on Rectified Spirit/ENA for purposes other than preparation of IMFL or C.S.	Rs. 4.50 per BL
I)	Import, Export & Transport fee on Denatured Spirit / methanol.	Rs. 4.00 per BL

J) ANNUAL,LICENCE FEE ON DENATURED SPIRIT /METHANOL

a)	D.S.-I	Rs. 15,000/-per annum
b)	D.S.-II	Rs. 10,000/-per annum
c)	D.S.-III(Carpentry)	Rs. 10,000/- Per annum
d)	D.S-III (Industrial use)	Rs. 20,000/- per annum
e)	Excise Duty on D.S supplied to agencies other than Government organization within the State.	Rs. 3.00- per BL
f)	Import fee on Beer	Rs. 9.00 per BL
g)	Import fee on IMFL	Rs.19/- per LPL
h)	a) Vend fee on foreign liquor imported into India from outside the Country (Not bottled in India) b) Vend fee on Beer imported into India from outside the country	Rs.200/- per LPL Rs. 10/- per BL
i)	Vend fee on wine imported into India from outside the Country	Rs. 10/- per BL

13) LICENCE FEE.

All the depots established by the OSBC will pay an amount of Rs. 5 lakhs each per annum towards depot licence fee. The Collector of concerned districts will issue depot licences.

14) IMFL ‘ON’ SHOPS AND BEER PARLOURS.

All the existing IMFL”ON” and Beer Parlours(ON) licences may be renewed for the year 2007-08 on payment of the annual licence fee indicated below provided they fulfill all the stipulated conditions with the MGQ noted against each category:-

Sl. No	CATEGORY OF THE HOTEL	LICENCE FEE	M.G.Q.
			IMFL	BEER
1.	Three Star Hotels and above	Rs. 3.00 lakhs	75 LPL	200 BL
2.	Hotels in Six major cities namely Cuttack,Bhubaneswar,Puri, Sambalpur, Rourkela and Berhampur with lodging.	Rs. 2.50 lakhs	100 LPL	300 BL
3.	For other Urban Areas with lodging	Rs. 2.00 lakhs	100 LPL	300 BL
4.	Hotels & restaurants without lodging	Rs. 2.50 lakhs	150 LPL	300 BL

i) New ON Licence for Star Hotels, other Luxury Hotels with or without Lodging accommodation and duly financed by Banks and other recognized agencies maybe allowed with above License Fee.

ii) ON licence may be granted to O.T.D.C / I T D C hotels at half the above licence fee where the said hotels are located. The hotels of OTDC/ITDC and tourism Department leased out to private individuals will also be allowed such concessions. A certificate for this purpose will be required from the Tourism Department before grant of license.

.

iii) Licence fee for Beer Parlour (ON) shall be at the rate of 75% of the Rate of IMFL ON shop in six major Cities namely Cuttack, Puri, Bhubaneswar, Sambalpur,Rourkela and Berhampur.

iv) The Beer Parlour “ON” may be allowed to sell wine.

v) Licence fee for beer Parlour ON for all other urban areas will be Rs. 1.00 (ONE) Lakh Per Annum

vi) Licence fee for Beer Parlour ON for all other Rural areas will be Rs. 75,000/- per annum.

vii) The licence fee of ON shops may be realized in two equal installments. .

15) IMFL ON CLUBS AND MILITARY CANTEEN

A) The existing licences of ON Clubs shall be renewed with a licence fee on the basis of consumption during the year 2007-2008 as follows

	CONSUMPTION	LICENCE FEE
i)	Up to 500 LPL per month	Rs. 75,000/- per annum
ii)	501 LPL to 800 LPL per month	Rs. 1.00 lakhs per annum
iii)	801 LPL and above per month	Rs. 1.5 lakh per annum

B) New licences to ON Clubs may be granted on fulfillment of the following conditions.

i) The Clubs must be a registered club under the Societies Registration Act/ any other law for the time being in force.

ii) The Club must be at least 50 permanent members.

iii) The Club must be having facility of out door games like Tennis and badminton etc and at least Indoor games of two or more.

iv) There must be adequate facilities for food and drinks.

C) Licence fee for Military Canteens may be renewed on payment of annual licence fee of Rs. 5,000/- . The Superintendents of Excise will issue the permits only after obtaining the strength of the Unit/Cantonment and the norm of supply

16) LICENCE FEE FOR M & T.P. UNITS

The existing licence fee and policy will continue for 2007-2008 by way of renewal of licences or as may be decided by the Central Government.

17) LICENCE FEE FOR BONDED WAREHOUSE OF MANUFACTURING COMPANIES.

The existing licence fee of Rs. 5.00 lakhs per annum may continue for 2007- 2008 and the licences may be renewed.

18) LICENCE FEE ON WHOLESALE DISTRIBUTION.

The wholesale licence of Orissa State Beverages Corporation may be renewed for 2007-2008 on payment of a licence fee of Rs. 30.00 crores per annum.

19) BHANG/TARI/POCHWAI SHOPS

All the existing licences of Bhang, Tari & Pochwai shops shall be renewed for the year 2007-2008 with 10 % increase over and above the existing consideration money after observing the formalities in this regard.

In case of any existing Bhang, Tari and Pochwai shops remain unsettled the Collector may take steps for settlement of the same with the Consideration Moneyo2006-2007 of the shops by way of inviting applications. In case of more than one applications are received the shops will be settled by way of draw of lottery.

The Excise Duty on Bhang shall be Rs. 300/- per Kg.

20) COUNTRY SPIRIT SHOPS:-

a) All the existing Country Spirit shops will be renewed for the year 2007-2008 with 10 % increase over and above the existing C.Money after observing all formalities in this regard.

b) The duty of Country Spirit may be fixed @ of Rs. 16/- per LPL.

c) M.G.Q of Country Spirit: @ 60 LPL per 1000 Rupees of Consideration Money.

d) In case any existing Country spirit shops remain unsettled the collector may take immediate steps for settlement of the same by way of inviting applications. In case of more than one application are received the shops will be settled byway of draw of lottery.

e) Unsettled Country Spirit shops in 10 districts maybe given to Aska Co-Operative Sugar Industries Ltd. (ACS / Orissa Small Scale Industries Corporation (OSIC) and other State Government Under Takings and Co-operative Organization at the reserve price fixed by the Govt., if the same is not settled by the prescribed process during the year 2007-2008. However, they will operate these shops under their own management. They will not be allowed to sub-lease these shops under any circumstances.

f) Persons/Organizations interested to bid/apply have to deposit a sum of Rs. 2500/- towards non- refundable application fee.

g) At present Country Spirit of40 degree UP strength is being sold in poly packs containing 200ml. Country Spirit. It will be supplied and sold in glass bottles.

h) The Licence fee for manufacture and supply of Country Spirit will be Rs. 15.00 lakhs per annum.

i) Bottling Fee at the rate of Rs. 0.25 per Glass bottles will be charged with effect from the date of manufacture and supply of Country Spirit in Glass Bottles.

j) Before supplying the Country Spirit in Glass Bottles the manufacturer will have to get the labels registered and the label registration fee of Rs. 15,000/- per annum per label will be charged.

k) The authorized supplier of C.S will be penalized to the extent of Rs. 10.00 lakhs, if he fails to make timely delivery of C.S supply.

l) In each District where Country Spirit is prevalent, a Committee for prevention of illicit liquor should be formed with Collector as Chairman Superintendent of Police as the Vigilance Officer and the Superintendent of Excise as the Convener-Cum-Secretary. The Committee will review from time to time regarding the functioning of the Country Spirit shops and formulate strategies to prevent illicit distillation of liquor and detect the sources of spurious and non-duty paid liquor.

21) OUT-STILL SHOPS.

a) The licenses of all the existing Out Still shops operating in 20 districts namely Sambalpur,Bargarh, Jharsuguda,Deogarh,Sundargarh, Bolangir, Sonepur, Kalahandi, Nuapara, Boudh, Koraput, Rayagada, Malkanagiri, Nabarangpur, Angul, Keonjhar, Mayurbhanj, Ganjam, Gajapati and Dhenkanal shall be renewed for the year 2007-2008 with 10% increase over and above the existing consideration money.

b) In case any existing O.S system remain unsettled the Collector may take immediate steps to settlement of the by way of inviting applications. In case of more than one application are received the shop will be settled by way of draw of lottery.

c) The Collectors may allow (10) ten branch shops to be operated by each exclusive privilege holder with a monthly licence fee of Rs. 5000/- per branch shop up to 5 branch shop &Rs.3000 for subsequent branch shops.

d) Persons interested to apply shall have to deposit a sum of Rs. 5000/- towards non-refundable application fee.

e) The utilization fee of Mahua Flower will be Rs. 225/- per quintal.

f) Any shop once settled and starts functioning shall not be shifted ordinarily within a given financial year.

22) (A) IMFL OFF SHOPS:

a) All the existing IMFL OFF shops will be renewed for the year 2007-2008 with 10 % increase over and above the existing C.Money. In case the shops remain unsettled the same will be settled by way of inviting applications. In case more than one application is received the shops will be settled by way of draw of lottery. These shops remains unsettled even after drawal of Lottery, may be allowed to run by OSBC, other Govt. agencies and Co-operative organizations with the license fee as decided by the Govt.

b) Persons interested to apply have to deposit a sum of Rs. 5000/- towards non-refundable application fee.

c) Any shop once settled and starts functioning shall not be shifted ordinarily within the financial year.

d) The M.G.Q of I.M.F.L Off shops shall be as follows :

I.	FOR URBAN AREAS -26 LPL OF I.M.F.L and 40 BL of Beer per Rs. 1000/- of Consideration Money.
II.	FOR RURAL AREAS - 23 LPL of IMFL and 35 BL of Beer per Rs. 1000/- of Consideration Money.

B) The consideration Money of IMFL OFF shops will be rationalized to bring the shops into standardized category with uniform C. Money and the existing Consideration Money shall mean the rationalized Consideration Money.

23) OPENING OF NEW EXCISE SHOPS:

Number of IMFL shops will be increased by 20%. No new Out Still and Country Spirit shops will be ordinarily opened.

24) MAXIMUM RETAIL PRICE :

Maximum Retail Price (MRP) will be displayed on each bottle of IMFL, Beer and Country Spirit.

25) FOREIGN MADE FOREIGN LIQUOR / IMPORTED WINE / BEER.

· Importers or authorized representatives of foreign distilleries / company will register themselves with OSBC under intimation to Excise Commissioner, Orissa.

· They will be required to pay necessary registration fees to OSBC.

· For each label registration of Foreign Made Foreign Liquor, Wine/Beer Rs. 5,000/- will be the label registration charges per label per annum. This will be done at the level of Excise Commissioner.

· For sale of Foreign Made foreign liquor, Wine/Beer Made from imported base, OSBC will import the same, on request of authorized Representative / Importer, for supply to authorized vendors, who have made necessary registration of such labels.

· Authorized vendors will lift the material from OSBC depots. They will maintain a separate account of the sale and proceed of these products.

· OFF and ON shops having valid licence and permit may lift the Foreign Made Foreign Liquor, Imported Wine or Beer from authorized Vendor, after paying composite registration charges of Rs. 10,000/- and Rs. 5,000/- respectively to the concerned district Collector.

· All other rules and procedures applicable to IMFL will also be applicable to IMFL.

26) MODEL WINE SHOP

It is proposed to allow Model Wine Shops attached to Star Hotel & in Luxury Hotels/Complexes with Licence fee of Rs. 50,000/- only permitting sale of Wine and Low Strength Liquor / Beer below 5% VV in order to boost up sale of wine and Low Strength drinks in the State compared to hard drinks.

27) MOHUA FLOWER UTILISATION, STORAGE, TRANSPORTATION AND EXPORT FEE.

The licence fee for the following items will be levied at the following rates:-
a)	Utilisation fee per quintal of Mohua Flower.	Rs. 225/-
b)	Mohua flower storage fee Upto 200 quintals.	Rs,1000/-
	201 to 500 quintals	Rs.2000/-
	501 to 1000 quintals.	Rs.5000/-
	1001 to 2000 quintals	Rs.7,500/-
	2001 to 5000 quintals.	Rs.10,000/-
	More than 5000 quintals	Rs.15,000/-
c)	Mohua Export Fee	Rs. 100/- per quintal.
d)	Mohua Transportation Fee	Rs. 15/- per quintal.
e)	Mohua Transportation Fee Outside the State	Rs. 2/- per quintal.

28) UTILIZATION FEE ON MOLASSES:

The following fees are fixed as utilization of molasses during the year 2007-2008.
1.	Molasses Used for Distillery and other purposes	Rs. 125/- per Tonne.
2.	Import Fee	Rs. 70- per Tonne.
3.	Export Fee	Rs. 60/-per Tonne.

29) EXCISE ADHESIVE LABEL FEE.

Excise Adhesive Label Fee for each bottle of IMFL, and COUNTRY SPIRIT POUCH / BOTTLE will be Rs. 0.25 Paisa. Affixing of Excise Adhesive Label will be strictly followed.

In case of Beer the EAL will be affixed on the opening of the case containing beer with charge of Rs. 3/- per Label. The size of the label will be decided by the Govt. as affixing E A L on Beer Bottles is very much difficult and often comes out in contact with Ice &water before allowing sale.

Non-affixing of EAL by any company or retailer will invite penalty up to Rs. 20,000/-

30) EXCISE POLICY FOR TRIBAL AREA.

Concessions granted in tribal areas to brew liquor for personal consumption and not for sale will continue. The provisions of Section 26-A of the Bihar and Orissa Excise Act 1915 required approval of Gram Sasan in the scheduled areas maybe strictly followed

31) DELEGATION TO COLLECTORS TO GRANT LICENCE.

The Collector of the District would continue to exercise the powers to grant licence for exclusive privilege for retail sale of IMFL and Country Liquor / OS as per the delegation made vie this Department Notification No. 3308 dated 16.05.2001 where the consideration money achieved is equal to or more than the reserve price.

The Collector of the Districts will also issue licence for Bhang, Tari & Pochwai shops where the consideration money achieved is equal to or more than the reserve price.

In case of the unsettled IMFL Off, Country Spirit, Out Still, Bhang, Tari & Pochawi, the Collectors may record the reasons for non-settlement of these shops and furnish such proposals to Govt. through the Excise Commissioner for appropriate orders for settlement of these shops.

32) EXCISE DUTY ON IMFL TO BE SUPPLIED TO TROOPS AND MILITARY BODIES.

Sl. No	Name of the article	Strength	Unit for levy of duty	Rate of duty.
i)	India made foreign liquor (Rum only), landing cost of which at Orissa State Beverages Corporation is less than Rs.550/- per case and which is issued from the depots of Orissa State Beverages, Corporation to troops and military bodies in Orissa.		London Proof Litre.	Rs. 50/-
ii)	IMFL (Rum only) landing cost of which at OSBC is Rs.551/- and above.		-do-	Rs.70/-
iii)	India made foreign liquor other than Rum issued from the depots of Orissa State Beverages Corporation to troops and military bodies in Orissa.		-do-	Rs. 90/-
iv)	India made Wine issued from the depots of O.S.B.C to troops and military bodies in Orissa.		-do-	Rs.25/-

33) IMPORT AND TIE-UP OF IMFL.

a) There will be no purchase / import of brands of the manufacturers from outside Orissa who are having their tie-up and franchise with local units in Orissa.

b) Local units (manufacturer) will be allowed to enter into any tie-up arrangement with other units in Orissa on payment of franchise fee of Rs. 2/- per BL of Beer and Rs. 4/- LPL of IMFL.

c) IMFL is being sold in bottles of 1000ml, 750ml, 375ml, 180ml and 90ml and the present system will continue.

d) IMFL having proof strength upto 85 degree maybe allowed for import and manufacture. A provision for higher duty for IMFL upto 85 degree proof strength shall be made and for the purpose addition duty of 10% over and above the prescribed Excise duty shall be levied / charged.

34) USER CHARGES.

Each licensee and successful bidder / auction holder of IMFL/CS/O.S shops will pay a non-refundable user charge of Rs. 5000/- per annum per shop. The amount will be remitted to the consolidated fund of the State and such amount as and when required shall be released on recommendation of the Excise Commissioner for infrastructure and other welfare measures of the Excise administration.

35) LABEL REGISTRATION.

The retail licensees have to register the label of different brands of IMFL/BEER at the district level. Each retail licensee will deposit a composite label registration fee of Rs. 5000/- (for each shop)per annum with the concerned Collector.

36) ADVANCE CONSIDERATION MONEY:

‘Advance consideration money for four months from the Existing IMFL OFF’/Country Spirit /Out-Still / Tari / Pochwai and Bhang licensees shall be collected by 31.03.07 who will apply for renewal of their licences. No licence shall be issued if the above is not complied with.

37) EXCLUSIVE PRIVILEGE (E.P) AREA .

The exclusive privilege area of all IMFL OFF shops shall be the location of the shop itself and the E.P area may be re-fixed by the Collectors concerned as per the necessity and requirement.

38) EXPORT POLICY OF IMFL /BEER.

The export Policy of IMFL and Beer may continue for 2007-2008 with the same terms & conditions as approved by the State Govt. with revision from time to time, subject to the following:

a) There shall be separate label registration for export items with the legend “Not for sale in Orissa”. The label registration fee shall be extra @Rs.10000/- per item / brand.

b) A separate provision for warehouse to be made for storage of export brands and products on payment of warehouse charge of Rs.50,000/-.

c) For export brands the manufacturer will have to pay the additional licence fee of Rs. 1.00 lakh.

d) The export fee shall be Rs.2.00 per LPL /BL and the bottling fee shall be Re.1.00 per LPL/BL.

e) Franchise Fee shall be @ Re.1.00 per BL per Franchise Brand.

39) New distilleries, Breweries, Winery and bottling units will be encouraged.

40) Before grant or renewal of license exclusive privilege the provisions of sections 22 and 26-A of the Bihar and Orissa Excise Act, 1915 will be complied with in relation to public notice and approval of the Gram Panchayat respectively.

41) No person shall have a right of renewal of license or exclusive privilege but such renewal shall be subject to the fulfillment of terms and conditions and the provisions of law to the satisfaction of the competent authorities under the Act.

Yours faithfully,

(G. V. V. Sarma)

Commissioner-Cum-Secretary to Govt.

Memo No. 1292 / Ex., dated 20^th March, 2007

Copy forwarded to All Collectors / All Deputy Commissioner’s of Excise / All Superintendents of Excise for information and necessary action.

Joint Secretary to Government.

Memo No. 1293 / Ex., dated 20^th March, 2007

Copy forwarded to the Special Secretary to Govt., Finance Department for information and necessary action.

Joint Secretary to Government.

Memo No. 1294 / Ex., dated 20^th March, 2007

Copy forwarded to the Managing Director, Orissa State Beverages Corporation Ltd., Bhubaneswar for information and immediate necessary action.

Joint Secretary to Government

Memo No. 1295 / Ex., dated 20^th March, 2007

Copy forwarded to the Private Secretary to Chief Minister / Private Secretary to Minister, Excise / Officer on Special duty to Chief Secretary for kind information of Hon’ble Chief Minister/ Hon’ble Minister, Excise / Chief Secretary.

Joint Secretary to Government