Note. - Ordinarily it is not the policy of Government to allow reductions in excise settlements. The licensees to a large extent, have only themselves to thank if they exceed in their bidding the figure which should return them a reasonable profit under normal conditions, and they are not therefore entitled to any reduction of fees as of right. The observance of this principle is more important because it must be remembered that each remission is likely to aggravate the evil and encourage speculative bidding in the hope that should the speculation turn out a failure, Government will not insist on full payment. A remission should not be granted merely because working at a dead loss has been actually proved. Each case should be dealt with on its own merits. Where for example, it is proved that the Collector has not fulfilled his duty in refusing to allow manifestly speculative bids and has failed to stop the bidding when a figure has been reached which, under normal conditions, might be expected to return a reasonable rate of profit to the vendor the question would be whether the action of the Collector was so flagrantly opposed to the principles enunciated from time to time by Government as to necessitate remedial action. Such action should not take the form of any promise of resettlement with the existing licensees. It can only take the form of a reduction in the amount of the existing licenses.
Note.
It should not be very difficult for an officer in a contract supply area to realize the stage at which bidding becomes purely speculative. He knows the issues of spirit during the previous year and the cost to the vendor including duty, carriage, establishment charges and the like, and should thus be able to estimate the figure beyond which a prudent man would not bid. If after warning the bidder, that this point has been reached. The latter still wishes to take the risk no case for remission can arise. The case is however; different where exceptional reasons which could not at the time be foreseen operate adversely to the interest of the licensee but at the same time it is not the duty of Government to safeguard licensees from the effects of their own imprudence or ignorance.
The Payment of Fees
Section 130 • Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915
130. Reduction of fees during term of the licence.
instructions-issued-by-the-board-of-revenue-under-bihar-and-orissa-excise-act-1915-sec-130.json
•
Section 130
{
"act_title": "Instructions issued by the Board of Revenue under Bihar and Orissa Excise Act, 1915",
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"section_label": "Section",
"section": {
"number": "130",
"title": "130. Reduction of fees during term of the licence.",
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"content": "Note. - Ordinarily it is not the policy of Government to allow reductions in excise settlements. The licensees to a large extent, have only themselves to thank if they exceed in their bidding the figure which should return them a reasonable profit under normal conditions, and they are not therefore entitled to any reduction of fees as of right. The observance of this principle is more important because it must be remembered that each remission is likely to aggravate the evil and encourage speculative bidding in the hope that should the speculation turn out a failure, Government will not insist on full payment. A remission should not be granted merely because working at a dead loss has been actually proved. Each case should be dealt with on its own merits. Where for example, it is proved that the Collector has not fulfilled his duty in refusing to allow manifestly speculative bids and has failed to stop the bidding when a figure has been reached which, under normal conditions, might be expected to return a reasonable rate of profit to the vendor the question would be whether the action of the Collector was so flagrantly opposed to the principles enunciated from time to time by Government as to necessitate remedial action. Such action should not take the form of any promise of resettlement with the existing licensees. It can only take the form of a reduction in the amount of the existing licenses.\nNote.\nIt should not be very difficult for an officer in a contract supply area to realize the stage at which bidding becomes purely speculative. He knows the issues of spirit during the previous year and the cost to the vendor including duty, carriage, establishment charges and the like, and should thus be able to estimate the figure beyond which a prudent man would not bid. If after warning the bidder, that this point has been reached. The latter still wishes to take the risk no case for remission can arise. The case is however; different where exceptional reasons which could not at the time be foreseen operate adversely to the interest of the licensee but at the same time it is not the duty of Government to safeguard licensees from the effects of their own imprudence or ignorance.\nThe Payment of Fees",
"footnote": "",
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