- (i) The licensee shall pay the annual licence fee as prescribed in the Table contained in rule 19 (a) (III) (i) of this Rules for each licence in advance before a licence is issued and it shall not be refundable under any circumstances. The licence fee shall be charged from the year during which the sanction is accorded.
(ii) he holder of a licence granted under sub-rule (i) above shall pay a permit fee at the following rates for the spirit including Extra Neutral Alcohol (ENA), rectified spirit (RS), Malt spirit and all excisable substances brought to the manufactory for the manufacture of foreign liquor at the time of issue of permit i.e. in advance: