Excise Department

             Transport Permits are prepared as per the order placed by the retailers to  L-1 licensees. Such orders are received from the concerned retailers in the forenoon while the Transport Permits are issued by the evening of the same day.  Before issuing these permits, it is ensured that Excise revenue in form of special duty, assessment fee and vend fee as applicable in respect of individual brands has been released  as per the quantity of IMFL proposed to be released   There are 53 L-1  licensees for the year who are authorised  to supply liquor/beer to retailers.  Separate transport permits are prepared for each retailers vend wise and L-1 licensee wise.

Excise Control Laboratory

Excise department sends the samples of IMFL, country liquor, rectified spirit, denatured spirit and other types of samples containing alcohol to the Excise control laboratory. The detection of methyl alcohol and other harmful ingredients in different potable and non-potable spirits is of great importance to avoid liquor related mishappenings in N.C.T. of Delhi and reporting of the same is immediately required by the Excise Department before releasing the consignment for sale.  In case of non potable spirits various standards are followed. In country liquor samples, methyl alcohol test is conducted alongwith the presence/absence of sediments and foreign matter. Detailed analysis of country liquor samples is done batch-wise. In case of IMFL samples, essential tests as well as detailed analysis is performed as per the requirements.

The samples seized by police are also received by the Excise department for analysis .Ethyl alcohol, % proof spirit, alcohol v/v, total acids, residue on evaporation, esters, furfural, fusel oil, copper, methyl alcohol, aldehyde, miscibility, alkalinity, colour and other type of tests are conducted depending upon the type of the sample and requirements.

Excise Intelligence Beureau

A.C.P (EIB) and his branch are involved in:

• Checking of inter-state smuggling of various intoxicants and drugs.
• Detection of manufacture and sale of illicit liquor and drugs.
• Checking Illegal serving of liquor at unlicensed premises and ensuring compliance of L-49A License.
• Liaison with various units of Delhi Police to combat bootlegging.

Administration and Vigilance

The administration branch of Excise department deals with

• Service and establishment work
• recruitment
• pay fixation
• resignation cases
• retirement cases
• maintenance of service record and leave account
• maintenance of annual confidential reports (ACRs)
• processing of advance, GPF etc.,
• preparation of periodic increment certificate (PIC)

Vigilance branch deals with complaints/disciplinary cases of misconduct, moral turpitude & corruption against any public servant of this department.

Medicinal and Toiletry Preparations

M&TP branch performs the functions of grant and renewal of various licences for wholesale and retail sale of Rectified Spirit, Denatured Spirit and manufacture and sale of medicines and toilet preparations containing alcohol and narcotics viz., opium, morphine, pathedine and Indian hemp etc., Certain permits for the import, export and transport of M&TP containing alcohol and narcotics are also dealt with, by the M&TP branch. The grant / renewal of various M&TP licences and permits is governed by various Rules and Acts framed. Various licenses granted by M&TP branch are as under:-

A new notification for dealing in the life saving drugs called as Morphine has been notified by the Government of NCT of Delhi by which the control on the transactions of the Morphine has been liberalised.

• Application form for grant of possession limit.
• Application form for all types of renewal.
• List of L-1 & L-2 license under M&TP Act.

Accounts

The main functions of the accounts branch are:

• Collection of revenue receipts relating to Excise duty, Entertainment tax, Betting tax, and other related receipts and maintenance of relevant records.
• Preparation of periodical returns and comparative statements of revenue receipts or expenditure.
• Preparation of budget proposals for Excise, Entertainment, and Betting tax etc.,
• Preparation of salary bills, contingent bills, medical bills, TA, LTC, arrears bills of staff of Excise and Entertainment tax.
• Calculation of income tax of the staff.
• Maintenance of GPF account of class IV staff.
• A concept of computarized single window system has also been introduced for collection of all types of duties and taxes to improve the convenience to the clients of the department as well as for immediate and error free preparations of financial records.

Computerisation

The Commissionerate is committed towards consumer convenience and revenue mobilisation through Computerization. The Excise, Entertainment and Luxury Tax Commissionerate of NCT of Delhi has two major objectives :

* To enforce and regulate the liquor trade in Delhi without promoting it.

* To mobilize revenue generation under the 3 heads of taxation that it administers. The department has realised that the increasing workload under the manual system affects efficiency and also hampers department's revenue collection capacity. Hence the remedy lies in extremely smooth operating infrastructures. and effective communication systems. This requires an integrated information technology network with an inbuilt facility to collect revenue electronically from liquor vending, corporations, hotels, cinemas, liquor shops and it will be connected at one end with the Commissionerate and other with participatory banks.The major benefits expected to accrue from the system would be

* Reduction in smuggling and brand pushing of liquor which would help in better revenue mobilisation.

* Automation of the issue of Transport Permits, import permits, No Objection Certificates will obviate the necessity of people coming to department.

* Generation of timely, intelligent reports and comparisons will help managerial control, inventory management, improve efficiency and enable revenue record reconciliation on daily basis. Also bringing departments float to zero simultaneously. This will also help flattening of tax cycle.

* Ease of tax rates or regulatory changes being put in force immediately and also providing transparency to department and its business with it's clients.

* Control data e.g. occupancy rates for hotels, ordering patterns for corporation and bookings for entertainment can be monitored effectively.

The corporations dealing with liquor will see savings in cost of transfer of funds, reduction of floats, better stock management improving revenues and less time spent in chasing paper The Corporation shops will see savings in space and reduction of overstocking/stockout situations. They will be able to serve customers with speed and with brand of choice alongwith accuracy in billing and payment resulting in enhanced satisfaction. Similar benefits will also accrue to bonded warehouses.

As regards hotels and entertainment entities with respect to Luxury Tax and Entertainment Tax the system in course of time will build value for them primarily by increasing convenience and reducing cost of money transfer, possibly doing away with manual filing of periodic returns and effective reconciliation, thus reducing accounting load.

Status of Computerization

Software development for Excise Management Information System(EMIS) consisting of 14 functional areas of the department. Currently, Transport Permits, Import permits, Hotel Clubs & Restt, Indian Made Foreign Liquor, Luxury Tax, Administration, Excise Intelligence Bureau, Vigilance and Accounts applications are in use. Department has  implemented bar coding  for checking sale of unauthorized and spurious liquor in NCT of Delhi.

DETAILS OF MAJOR INITIATIVES UNDERTAKEN BY THE EXCISE DEPARTMENT FOR IMPROVING SERVICE DELIVERY SYSTEM

The Department is committed to automate various day today activities for the benefit of various types of licencees, cable operators, hoteliers etc. The automation of tasks started by this Department is as under
• Online Filing of Luxury Tax Returns (Monthly & Quarterly),
• Printing of Transport Permits of licencees online through Departmental Website,
• Dynamic Updation & enhancement in the Departmental Website,
• Making available downloadable application forms & dynamic Status of All Applications Received by the Department on the website as per CVC Guidelines,
• Acceptance of all types (Corporations, Hotels, Clubs, Restaurants, L52, L53) of Purchase Requests Online
• Availability of Information to the users regarding stock, EVC, Price list etc. through Touch Screen Kiosk installed at the reception of the Department.
• Availability of latest Revenue Status online through Departmental Website.


 

For other specific details, kindly contact

Excise, Entt. & Luxury Tax Department,
L-Block, I.P. Estate,
New Delhi-110 002
Phone :  23378370,23370868
Email : cexcises@nic.in