TE Rules 55Chapter II · [Rules made under Section 86]

Section 55 · Establishments and their cost

- The Collector shall employ such officers and establishment as the Excise Commissioner may direct to the charge of distillery. The cost of such officers and establishment shall be borne by the Administration:Provided that in cases in which cost is, in the opinion of the Excise Commissioner, likely to exceed 5 per cent of the duty on issues of spirit from the distillery during a financial year and in the case of every Mritasanjibani distillery, the distiller shall pay to the Administration-

(a)

in advance a fee in cash equivalent to the estimated cost for three months as the Excise Commissioner may fix, and

(b)

monthly a fee in cash equivalent to the monthly cost which the Excise Commissioner may fix, within seven days after the expiry of the month to which the fee relates.

Note. - In computing the cost, the average of the pay (including special pay, if any) of officers and establishment, the contribution towards leave salary and pension and the compensatory allowances shall be included.

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