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(i)Encouraging
the shift from High Alcohol to Low Alcoholic drinks, the
Government has reduced the rates of duty on wine. The
rates of duty on beer is already on the lower side
compared to the hard liquor, thereby making the
availability of beer/wine at attractive rates exhorting
people to consume low alcoholic drinks compared to high
alcoholic drinks. There has been an increase in the
consumption of beer over the last few years as reflected
in the given below table. However, there has been a
decline in the sale of beer in some year as is evident
from below given tabulation.
| Year |
Sales
of Beer in Bottles |
Sale of IMFL in bottles |
Sale of Country
Liquor in bottles |
| 1994-95 |
18797645 |
29784767 |
15304848 |
| 1995-96 |
26753113 |
31100383 |
17813584 |
| 1996-97 |
28852880 |
39999614 |
27470904 |
| 1998-99 |
36570636 |
47567740 |
31920975 |
| 1999-2000 |
32111134 |
44707386 |
33513108 |
| 2000-2001 |
32394000 |
42969000 |
36794000 |
| 2001-2002 |
33960000 |
46406000 |
46142645 |
| 2002-2003 |
43527000 |
51848000 |
57451000 |
(ii) Dry Delhi
For every Excise Year, the Government of N.C.T of Delhi
notifies the number of dry days.
The Excise Year commences on 1st July and comes to
an end on 30th June. For the current Excise Year, the Government has declared 21
dry days including three National holidays.
It has been observed that normally people are confused about
implications of a dry day.
It
may be clarified that on dry days, sale and supply of liquor will
remain suspended meaning thereby all the whole salers of country
liquor as well as IMFL / Beer will not make the supply of liquor and
all the retail vends will remain closed.
But service of liquor in licensed Bars / Hotels / Clubs and
Restaurants is permissible even on dry days except on three National
holidays.
Even
on the three National holidays, there is no bar on service of liquor
in the rooms by the hotels provided they have obtained L-3 license for
room service.
Not
only this, on the National holidays, even
L-20 / L-49A licenses are not granted. These
are special temporary licenses granted for service of liquor in
parties/functions. These
licenses may however, be granted on other dry days.
It
may be clarified that there is no ban for service of liquor by anyone
at his residence provided the liquor served
is authorised and is within
the permissible limits.
The list of the dry days is given below:
1.
Three
National Holidays
26th January – Republic Day
2nd October – Gandhi Jayanti
15th August – Independence Day
2.
Religious/importance
days:
i.
Ram
Navami
ii.
Guru
Ravi Das Jayanti
iii.
Mahashiv
Ratri
iv.
Id-ul-Zuha
v.
Maharishi
Dayanand Jayanti
vi.
Holi
vii.
Good
Friday
viii.
Id-ul-Fitre
ix.
Mahavir
Jayanti
x.
Muharam
xi.
Budh
Purnima
xii.
Milad
Un Nabi
xiii.
Krishna
Janmashtmi
xiv.
Dussehra
xv.
Maharishi
Valmiki Jayanti
xvi.
Diwali
xvii.
Guru
Nanak’s Birthday
xviii.
Guru
Teg Bahadur Martydom Day
(iii)
Self Service Vends
For the convenience of liquor consumers, Govt. tries to
streamline the functioning of liquor vends through
various measures. Thus it has introduced concept of
self-service vends thereby giving facility to customer to
select the brands of his choice in the vends. it has been decided in the
Excise Policy of Year 2002-2003 that all L-2/L-52 vend in Delhi should
be operated on the concept of self service. This has
helped in reducing mal-practices and corruption at the
vend .
(iv)
Ban an Advertisments and other Sale Promotions
The Delhi Govt. has also ensured effective check on
promotional activity with regard to sale of liquor. While
restrictions on advertisement in press or any kind of
display in show window etc. in public places were already
in force, the Policy on advertisement on TV was reviewed
by the Govt. and it was brought in to conformity with
advertisement code for commercial advertising as laid
down in Cable Television (Regulation) Act, 1995 and Cable
T.V. Networks Rules, 1994.
(v)
Check on Liquor Smuggling as a Measure to Increase
Revenue :
The Govt. is very strict in dealing with smuggling of
liquor. The success of Govt. is reflected in its ever
increasing revenue collection in last six years. In
1994-95, the total revenue collection by the department
was 308.45 crores which increased to Rs
610.58 crores in 2001-2002.

(vi) Revenue Growth
Excise Department
| Financial Year |
Revenue Collected
(Rs. in Crores) |
| 1994-95 |
308.45 |
| 1995-96 |
335.75 |
| 1996-97 |
446.10 |
| 1997-98 |
545.00 |
| 1998-99 |
526.50 |
| 1999-2000 |
566.00 |
| 2000-2001 |
560.00 |
| 2001-2002 |
610.58 |
| 2002-2003 |
725.29 |
| 2003-2004 |
708.36 |
| 2004-2005 |
858.10 |
| 2005-2006 |
1015.0 |
| 2006-2007 |
1147.0 |
| 2007-2008 |
1166(Target) |
Entt. Tax Department
| Financial Year |
Revenue Collected
(Rs. in Crores) |
| 1994-95 |
29.21 |
| 1995-96 |
34.94 |
| 1996-97 |
36.09 |
| 1997-98 |
40.20 |
| 1998-99 |
46.20 |
| 1999-2000 |
48.12 |
| 2000-2001 |
47.82 |
| 2001-2002 |
50.49 |
| 2002-2003 |
51.49 |
| 2003-2004 |
37.36 |
| 2004-2005 |
39.01 |
| 2005-2006 |
42.62 |
| 2006-2007 |
44.48 |
| 2007-2008 |
50.00(Target) |
Luxury Tax Deptt.
| Financial Year |
Revenue Collected
(Rs. in Crores) |
| 1996-97 |
37 |
| 1997-98 |
126 |
| 1998-99 |
121.5 |
| 1999-2000 |
114.81(*) |
| 2000-2001 |
85.00 |
| 2001-2002 |
71.19 |
| 2002-2003 |
65.44 |
| 2003-2004 |
89.44 |
| 2004-2005 |
149.30 |
| 2005-2006 |
214.81 |
| 2006-2007 |
292.26 |
| 2007-2008 |
360(Target) |
* Changed
from Rack Rate to Actual Rate.
Quick
Redressal
The Excise department promises quick responses to its
clients for their works. The department promises to do so
within the stipltated time frame.
| Written Inquiries |
Within Ten Working Days |
| Casual visitors |
Received and/or given
appointment within 30 minutes |
| Acknowledgements of
returns/ declaration/ intimation |
- On the spot
written receipt to bearers
- Those
received by dak-within 10 days
|
| Settlement of dispute |
Within 15 days of
response to final notice. |
| Visitors with prior
Appointment |
Immediate |
| Within visitors
Hours |
Daily |
| Casual visitors |
Received and/or given
appointment within 30 minutes |
| Request for information |
Disposal within 10 days |
Courtesy to the client
will be watch word of the department and will be brought
home through motivational workshops.
Commitment
Towards Public Service
Excise
Control Laboratory
The Excise department discharges the responsibility of
making available safe and quality liquor to the
consumers. To accomplish this task the department is
equipped with an excise control laboratory furnished with
modern equipment to test various kinds of liquor being
sold in Delhi. This laboratory helps the department to
provide quality country liquor to the consumers and check
the supply of illicit liquor in the NCT of Delhi. It is
the main testing lab for all kinds of liquor and other
intoxicants, seized in huge quantities by the police and
Excise Intelligence Bureau.
Details of the Samples Tested in Excise
Control Lab
|
Year |
Seized
Samples |
Sale
Samples |
|
1998-1999 |
78319 |
20440 |
|
1999-2000 |
65438 |
22607 |
|
2000-2001 |
45360 |
27383 |
|
2001-2002 |
50587 |
34454 |
|
2002-2003 |
20613 |
39596 |

Excise
Intelligence Bureau
In addition to keeping competitive-prices to deter the
smuggling of liquor, the department has also set up an
Excise Intellegence Bureau (E.I.B.) to frighten the
smugglers of liquor who mainly trade in spurious liquor,
which is a health harzard to the consumers. The bureau is
very active and always vigilant in detecting and seizing
stocks of unauthorized smuggled liquor. This is evident
from the numbers of seizure it has made over the years,
as reflected in the given table. This policing body of
the department also checks other offences and violations
of the excise laws.
|
Period |
No of cases |
Persons
Arrested |
Vehicle
Seized |
|
1995-96 |
97 |
131 |
44 |
|
1996-97 |
123 |
141 |
40 |
|
1997-98 |
141 |
215 |
56 |
|
1998-99 |
435 |
499 |
132 |
|
1999-2000 |
612 |
713 |
251 |
|
2000-2001 |
773 |
850 |
247 |
|
2001-2002 |
860 |
963 |
346 |
|
2002-2003 |
1023 |
1088 |
266 |
|
2003-2004 |
1296 |
1436 |
246 |
|
2004-2005 |
2080 |
2264 |
313 |
|
2005-2006 |
3625 |
3701 |
263 |
|
2006-2007 |
5421 |
5485 |
322 |
(viii)
Contribution to Consumer Protection
Excise
- Through regulating
retail trade of liquor.
- Through quality
control
- Through opening
more self service liquor vends.
Entertainment
- Through controlling
the Cinema Ticket prices of the lower class.
- Through granting
tax exemption to circus, puppet shows, magic
shows etc.
- Granting tax
exemption to registered societies of arts &
theaters.
- Through exempting
films with messages of social significance, and
important international & international award winning movies.
Latest Revenue Status

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