APEA Part 2 : The Schedule
Act
Summary
Part 2 of The Schedule in the Andhra Pradesh Excise Act, 1968, outlines specific excise duties, such as a fee of Rupees Fifty per date palm tree. It provides explanations on "proof spirit" and its assessment for excise duties. Additionally, it addresses legal questions regarding the applicability of liquor licensing rules, the government's role in regulating liquor shops, and the implications of licensing decisions.
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Explanation using Example
Example 1: Licensing and Establishment of Toddy Shops
Introduction: Ramesh, a local entrepreneur in Andhra Pradesh, wants to open a toddy shop. He applies for a license under the A.P. Excise (Tapping of Trees and Toddy shops - Special Conditions of Licences) Rules-1969.
Application: According to the Andhra Pradesh Excise Act, 1968, and the related rules, the Commissioner or the Government has the authority to determine the number and location of toddy shops (Question 2). Ramesh must ensure his application aligns with these regulations.
Outcome: If the Government decides not to establish a toddy shop in Ramesh's desired location, his application may be denied. Non-compliance with location regulations can lead to automatic abatement of any granted license (Question 3).
Conclusion: Ramesh must comply with the Government's regulations regarding the establishment of toddy shops to avoid legal complications and ensure his business operates legally.
Example 2: Proof Spirit and Duty Assessment
Introduction: A distillery in Andhra Pradesh produces an alcoholic beverage with varying alcohol content. The distillery needs to calculate the excise duty based on the strength of the proof spirit.
Application: Explanation II of the Andhra Pradesh Excise Act, 1968, states that the duty is ad...
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