Section 9
Provision On License
(1) No one shall manufacture, import, sell or store an excisable goods or provide excisable services to any other person, without obtaining a license pursuant to this Act or the Rules framed under this Act. However, no excise duty license shall be required to import excisable goods under the diplomatic facility on the recommendation of the Ministry of Foreign Affair, Government of Nepal and to sell or store goods under self-removal system.
(2) A person, firm, company or organization that intends to obtain the license referred to in Sub-section (1) shall file an application to the Excise Duty Officer for the license, in such format and accompanied by such fee as prescribed.
(3) In cases where an application is filed to the Excise Duty Officer for the license pursuant to Sub-section (2), the Department or the Excise Duty Officer designated by the Department shall, if it appears appropriate to issue license upon making necessary examination on such an application, issue the license in the prescribed format.
(4) The term of the license issued pursuant to Sub-section (3) shall remain valid for one fiscal year.
(5) A licensee who intends to renew the license shall renew the license within the month of Shrawan after the expiration of the period specified pursuant to Sub-section (4) by paying the fees as prescribed. Provided that,
(a) If a licensee so intends, license may be renewed for a period of three fiscal years by paying renewal fees at once.
(b) A licensee producing quids of tobacco (bidi) tobacco (surti), readymade tobacco (khaini), panmasala, gutkha, raw sugar (khadsary) industry or importer of molasses (khudo) and jaggery (gud) shall renew the license by depositing the prescribed renewal fees.
(c) A license obtained for production of excisable goods under self-removal system, except tobacco products shall not be required to be renewed.
(6) A licensee, except the ones producing or importing, who fails to obtain the renewal within the period as referred to in Sub-section (5) shall pay a fine of twenty five percent of the renewal fees for obtaining the renewal within the first three months of the expiration of such a period; a fine of fifty percent of the renewal fees for obtaining the renewal within three months thereafter; a fine of seventy five percent of the renewal fees for obtaining the renewal within next three months thereafter and a fine of hundred percent of the renewal fees for the period till the end of Ashadh.
(6A) The licensed producers and importers failing to renew the license within the time limit set forth in Sub-section (5), shall, for renewal of license, deposit the fine equivalent of fifty percent of the renewal fees in the first three months after the expiry of time limit and a fine of hundred percent of renewal fees in the next three months. Put the amendment mark) However, the producers and importers obtaining license pursuant to Sub-section (3) if fails to renew the license within the time limit as set forth in Sub-section (5), may renew their license within 14 Jan 2020 (end of Poush 2076), if intended, by depositing the renewal fees payable for each year and fine equivalent to hundred per cent of such fees.
(7) If any person carries out transaction without obtaining the license as referred to in Sub-section (1), the person shall not be exempted from the fees chargeable for the license and for its renewal.
(2) A person, firm, company or organization that intends to obtain the license referred to in Sub-section (1) shall file an application to the Excise Duty Officer for the license, in such format and accompanied by such fee as prescribed.
(3) In cases where an application is filed to the Excise Duty Officer for the license pursuant to Sub-section (2), the Department or the Excise Duty Officer designated by the Department shall, if it appears appropriate to issue license upon making necessary examination on such an application, issue the license in the prescribed format.
(4) The term of the license issued pursuant to Sub-section (3) shall remain valid for one fiscal year.
(5) A licensee who intends to renew the license shall renew the license within the month of Shrawan after the expiration of the period specified pursuant to Sub-section (4) by paying the fees as prescribed. Provided that,
(a) If a licensee so intends, license may be renewed for a period of three fiscal years by paying renewal fees at once.
(b) A licensee producing quids of tobacco (bidi) tobacco (surti), readymade tobacco (khaini), panmasala, gutkha, raw sugar (khadsary) industry or importer of molasses (khudo) and jaggery (gud) shall renew the license by depositing the prescribed renewal fees.
(c) A license obtained for production of excisable goods under self-removal system, except tobacco products shall not be required to be renewed.
(6) A licensee, except the ones producing or importing, who fails to obtain the renewal within the period as referred to in Sub-section (5) shall pay a fine of twenty five percent of the renewal fees for obtaining the renewal within the first three months of the expiration of such a period; a fine of fifty percent of the renewal fees for obtaining the renewal within three months thereafter; a fine of seventy five percent of the renewal fees for obtaining the renewal within next three months thereafter and a fine of hundred percent of the renewal fees for the period till the end of Ashadh.
(6A) The licensed producers and importers failing to renew the license within the time limit set forth in Sub-section (5), shall, for renewal of license, deposit the fine equivalent of fifty percent of the renewal fees in the first three months after the expiry of time limit and a fine of hundred percent of renewal fees in the next three months. Put the amendment mark) However, the producers and importers obtaining license pursuant to Sub-section (3) if fails to renew the license within the time limit as set forth in Sub-section (5), may renew their license within 14 Jan 2020 (end of Poush 2076), if intended, by depositing the renewal fees payable for each year and fine equivalent to hundred per cent of such fees.
(7) If any person carries out transaction without obtaining the license as referred to in Sub-section (1), the person shall not be exempted from the fees chargeable for the license and for its renewal.