Circular of the Excise Department, Government of Rajasthan dated 2nd July, 1954 on section 4 of the Rajasthan Excise Act, 1950 [C10-KJE]

F. No. 1/15/1954-DEPA

Government of Rajasthan

Excise Department

dated the 2nd July, 1954

To

All Excise Officers and all Collectors

Subject: Section 4 of the Rajasthan Excise Act, 1950 (Rajasthan Act 2 of 1950), the transport of excisable articles, regarding.

1. References have been received in the Excise Department, Government of Rajasthan seeking clarification on the manner in which section 4 of the Rajasthan Excise Act, 1950 (Rajasthan Act 2 of 1950) (hereinafter referred to as the Act) is to be applied to transporters who undertake the transport of excisable articles at more than one place.

2. The matter has been examined. Section 4 of the Act requires every transporter to make an application for registration to the Commissioner within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 4 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Excise Department, Government of Rajasthan.

(Under Secretary to the Government of Rajasthan)