(b) Security deposit. - In addition to annual and monthly fees, an advance deposit equivalent to licence fees shall be realized from the holders of licences for the retail sale of foreign liquor for consumption 'Off' and 'On' the premises except the licences for the sale of foreign liquor for consumption 'On' the premises in a club, temporary and occasional licences and Military Canteen tenant licence as security deposit before the commencement of the licence for the due observance of the conditions and terms of the licence. The security will be liable to be forfeited for violation of any condition of licence or of any provision of the Excise Acts and rules in addition to any other penalty prescribed by the provision of the Assam Excise Act, 2000. If not forfeited the security deposit will be refunded towards the end of the year or may be transferred at his request to the next year.