(1)
The Commissioner may, with the previous sanction of the State Government, on application made by the holder of a licence for Distillery, Brewery or Compounding, Blending and Bottling units (herein after referred to as the "manufactory ") issued under these rules, permit sub-leasing the whole or part of the licensed capacity of such units to the proposed sub-lessee.
(2)
The security deposit as contemplated under sub rule (1) (i) (b) shall be valid for the lease period or till the duties are paid to the Government whichever is later.
(3)
All the outstanding duties, taxes, fees or any other dues payable to the Government shall be recovered from the security deposit and the balance, if any, shall be recovered from the sub-lessee and licensee as if they were arrears of land revenue.
(4)
The fixed deposit receipt or the Bank Guarantee produced as security deposit shall be returned to the licencee after the clearance of all the dues to the Government by the sub-lessee and licensee.
Model form of Application for grant of Permission for Sub-lease of the Indian Made Foreign Liquor Manufactory.
To,
The Commissioner of Excise, Assam
Housefed Complex, Dispur, Guwahati-6
Sir,
I/we ________________________ S/o. _______________ holder of License of M/s. ___________________ distillery aged about ________years, resident of and Sri
_________________________ s/o. _______________________ proposed Sub-Lease holder of M/s. ________________________ distillery for whole/part of licensed capacity of the license, hereby undertake :