INTRODUCTION

The Head office of the Excise (Abkari) Department is located in its own building at M.G. Marg Gangtok. The field activities for the East and North District is being looked after by one Deputy Commissioner Exercise and in the same line, the field activities of South and West District are looked after by an Assistant Commissioner whose Office is located at Jorethang. These field Officers are supported by other Field Officers and staff. The Department is having the field officers in all the sub- division and the district head quarters and these officers are manned by field officers namely, Inspecter Excise, Sub Inspecter Excise, etc. Besides, the field activities in the districts, the Department is also having its office which look after the field activities in the district., the Department is also having its offices along with required man power at Sikkim Distilleries Ltd. Rangpo, Yoksum Breweries Ltd. Melli and Warehouses at Gangtok, Rangpo, Melli and Jorethang. The man power position at the Department is as follows:

REVENUE

Excise (Abkari) Department is one of the single largest revenue earners of the State Government. The Department is responsible for the implementation of the following State/Central acts in the State:-
(a) Sikkim Excise Act ' 1992 (State Act).
(b) Medicinal and Toiletories preparation Act ' 1995 (Central Act)
(c) Narcotic and Psychotropic substance Act ' 1985 (Central Act).

The State Excise Act provides for manufacture, possession, sale, transport, import and export of rectified spirit (for potable purpose) and liquor, imposition of excise duty, etc, is collected by the State Government on liquors under the provision of the Sikkim Excise Act '1992. So far the medicinal and Toilet prepartion act is concerned, it is an enactment of the Central Government which provides for manufacture, possession, sale, etc. of all the alcoholic medicinal and toiletories products. As provided under the act, the implementation of the act is done by the State Government through the Excise Department and excise revenue as per the rates prescribed under the Rule is collected and retained by the State Government. With regard to Narcotic and Psychotropic Substance act, it is again a Central Act and the Act provides for the contral on trafficking and consumption of Narcotic and Psychotropic Substances. The Narcotic and Psychotropic Substances Act is imlemented at the State level through the Departments, viz, excise, Health and Police. As per the Allocation of Business for the Departments of the Government of Sikkim, the responsibility for the Government of Sikkim, the responsibility for implementation and coordination with State level agencies is to be done through the Excise Department.

ACTIVITIES & ACHIEVEMENTS

(b) Besides grant of Excise Licence to three Industrial units viz. M/S Sikkim Distilleries Ltd, M/s Yoksum Breweries Ltd, M/s Sharda Boiron (Sikkim) pvt. Limted and wholesale of liquors and beer, the Department issued licences for the year 1996-97 as under :-

The Department has also issued provisional excise Licence for outstill distillation (Dudhiya) for the year 1996-97.
(c) During the financial year ie. 1996-97 the Department detected 224 illicit cases. Most of the illicit cases of State Government so detected have been disposed off.
(d) As per the policy of the State Government M/S Yoksum Breweries Ltd. was granted interest free loan to the extent of 75% of Excise duty paid. The loan was for a period of three years and as per the present policy, the company ie. M/S Yoksum Breweries Ltd. was entitiled for such loan upto 10.8.95. The company has been refunding the loan as per the schedule of repayment and three instalments are due to refund, ie. Rs.4,30,500/- on Rs.23,64,750/- and 13,08,135/- on 21,5,2000.

With regard to incentive by way of grant to M/S Sikkim Distilleries Ltd. the scheme was introduced during the year 1993-94and for the year 1996-97 an amount of Rs. 2,29,99,999/- has been granted. This scheme was for a period of five years and the schemes terminates on September '1998.Regarding the scheme of grant of incetive to industries falling under perview of M & TP Act, after the clousre of M/s Himal Laboratories (p) Ltd., Majitar during the year 1990-91, there being no units eligible for such incetive by the way of Interest Free Loan has been granted. With regard to the Interest Free Loan amounting to Rs. 511.5 lakhs granted to M/s Himal Lab (p) Ltd. prior to 1991, the entire loan of Rs 511.5 lakhs has already been realised and last instalment of loan has been paid on 9.2.96.

The establishment cost of the Department for the last financial year excluding the grants/ loan etc. as under:-