Excise

MEGHALAYA EXCISE DEPARTMENT

Excise, Registration, Taxation & Stamps (ERTS) Department is the parent Department which controls the State Excise Department at the Government level. The Commissioner of Excise (CoE) is the administrative head of the Department. He is assisted by a Joint Commissioner of Excise and Deputy Commissioners and Assistant Commissioners of Excise. At the district level, the Superintendents of Excise (SE) works under the Direct Control of Deputy Commissioner (Excise)/District Collector, who is entrusted with the work of levy of excise duties and other dues from the licensees such as bonded warehouses, bottling plants, distilleries and retailer shops, canteens and bars. The Commissioner of Excise grants licenses for bonded warehouses, bottling plants, distilleries. And the Deputy Commissioner (Excise) grants licences for retailer shops, canteens and bars in the District with the approval and sanction of the State Government. The collection of tax is governed by the provisions of the Assam Excise Act, 1910 (as adapted by Meghalaya), Meghalaya Excise Amendment Acts and Rules (Amended from the Assam Excise Acts and Rules), the Assam Excise Rules, 1945 (as adapted), the Assam Distillery Rules, 1945 (as adapted) and the Assam Bonded Warehouses Rules, 1965 (as adapted).

District Excise Branch

• Administration of Meghalaya Excise Acts and the Rules made hereunder by the Government of Meghalaya with the Office of the Deputy Commissioner (Excise)/ District Collector as the highest authority in the District.
• The Deputy Commissioner is primarily responsible for the Administration of Excise Branch in the District and the Control of the District Excise staff and Personnel in the District.
• Deputy Commissioner (Excise) grants licenses for IMFL “OFF” Shops Retailers, Canteen and Bar.
• District Excise Branch Collects Government Revenue (Excise levies on liquor) from the licensed vendors.
• The District Excise Branch regulates and monitors the function of Bonded Warehouses, IMFL Retail shops, Canteens and Bar. The Superintendent of Excise issues permits, passes for lifting from wholesalers (Bonded Warehouses).
• The Superintendent of Excise (SE), Deputy Superintendent of Excise (DSE), Inspector of Excise (IE) and other Excise personnel works under the direct control of the Deputy Commissioner (Excise).
• Excise Officers (Superintendent of Excise (SE), Deputy Superintendent of Excise (DSE), Inspector of Excise (IE) conducts Inspections of licensed premises viz. Bonded Warehouse, IMFL Retail Shops, Canteens and Bar for compliance of Meghalaya Excise Acts and Rules and report irregularities to the Deputy Commissioner(Excise).
• Excise Branch Submits of “Monthly Excise Revenue Collection Report” to the Commissioner of Excise.
• To Monitor and Check unauthorized flow of liquor into the district.
• Prevention of illicit distillation and clandestine trade in non-duty paid Liquor by patrolling and raid conducted byExcise personnel.
• To conduct raids, detect cases and actions on complaints relating to unauthorized sale and transport of liquor.
• Register Excise Cases and penalize violators in the District Court in accordance with the Meghalaya Excise Acts and Rules and other relevant rules.

Excise Department, Government of Meghalaya