APEA Section 23 : Payment for Exclusive Privilege
Act
Summary
Section 23 of The Andhra Pradesh Excise Act, 1968, outlines the payment structure for exclusive privileges related to liquor licenses. It allows the Commissioner to accept payments in lieu of excise duties for granting leases or licenses. The government can set varying rates for these privileges. Additionally, Sections 23-A and 23-B address payments by corporations, detailing how privilege fees are calculated and paid to the Commissioner of Prohibition and Excise.
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Explanation using Example
Example 1: Granting Exclusive License for a Liquor Store
Introduction: Rajesh, a businessman in Andhra Pradesh, wants to open a liquor store. He applies for a license to sell liquor exclusively in a particular area.
Application: According to Section 23(1) of the Andhra Pradesh Excise Act, 1968, the Commissioner can accept a payment from Rajesh for the exclusive privilege of selling liquor in that area. This payment is in addition to any excise duty or fees under Sections 21 and 22.
Outcome: Rajesh pays the prescribed sum for the exclusive privilege. The government may set different rates for this fee under Section 23(2), depending on the purpose or location. If Rajesh fails to pay, he risks losing the license and facing penalties.
Conclusion: Compliance ensures Rajesh's business operates legally, while non-compliance could lead to legal action and loss of business rights.
Example 2: Different Rates for Different Purposes
Introduction: Ananya plans to open a bar and a separate retail liquor outlet in different parts of Andhra Pradesh.
Application: Under Section 23(2) of the Andhra Pradesh Excise Act, 1968, the government can prescr...
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