Himachal Pradesh Gazette, No. 12, 18 April 2026

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राजपत्र, हिमाचल प्रदेश हिमाचल प्रदेश राज्य शासन द्वारा प्रकाशित शनिवार, 18 अप्रैल, 2026/28 चैत्र, 1948

हिमाचल प्रदेश सरकार

जल शक्ति विभाग

अधिसूचना

तारीख : 09 अप्रैल, 2026

संख्याः आई पी एच (ए)2(बी) 2-79/2017-लूज.--इस विभाग की समसंख्यांक अधिसूचना तारीख 18-08-2022, के अधिक्रमण में, हिमाचल प्रदेश के राज्यपाल, दिव्यांगजन अधिकार अधिनियम, 2016 की धारा 12-राजपत्र/2026-18-04-2026 (865) 866 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 34 के परंतुक के अधीन उनमें निहित शक्तियों का प्रयोग करते हुए, निम्नलिखित प्रवर्गों को, जल शक्ति विभाग में, दिव्यांगजनों के लिए सीधी भर्ती में चार प्रतिशत आरक्षण से, छूट प्रदान करते हैंः-

इसके अतिरिक्त, हिमाचल प्रदेश के राज्यपाल, दिव्यांगजन अधिकार अधिनियम, 2016 की धारा 34 के अधीन उनमें निहित शक्तियों का प्रयोग करते हुए जल शक्ति विभाग में निम्नलिखित प्रवर्गों को दिव्यांगजन के लिए सीधी भर्ती में चार प्रतिशत आरक्षण हेतु को परिलक्षित करते हैंः-

आदेश द्वारा,

हस्ताक्षरित/-- डॉ0 अभिषेक जैन (भा0प्र0से0) सचिव (जल शक्ति)।

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[Authoritative English Text of this Department Notification No. IPH (A)2(B)2-79/2017-L dated

09- 04-2026 as required under the Clause (3) at Article 348(3) of the Constitution of India.]

JAL SHAKTI VIBHAG

NOTIFICATION

Dated Shimla-2, 09th April, 2026

No. IPH (A)2(B)2-79/2017-L.—In supersession to this department notification of even number dated 18-08-2022, in exercise of the powers vested in him under proviso to section 34 of Right of Persons with Disabilities Act, 2016, the Governor, Himachal Pradesh is pleased to exempt the following categories from 4% reservation in Direct Recruitment to disabled person in the Jal Shakti Vibhag:—

Further, in exercise of the powers vested in him under section 34 of Right of Persons with Disabilities Act, 2016, the Governor, Himachal Pradesh is further pleased to identify the following categories in Jal Shakti Vibhag for 4% reservation in Direct Recruitment to disabled persons:—

By order

Sd/- (DR. ABHISHEK JAIN,) IAS Secretary (Jal Shakti).

नगर निगम शिमला

अधिसूचना

संख्याः 1075/कमी0/2026-889.--हिमाचल प्रदेश नगर निगम अधिनियम, 1994 की धारा 226(1) के अन्र्तगत सूचना।

जबकि मुहाल विकासनगर, तहसील शिमला (ग्रामीण) जिला शिमला, हि0प्र0 में खसरा नम्बर 31/2/8 रकबा 245.89 वर्ग मीटर कुल लम्बाई 0/00 से 0/70 मीटर व चौड़ाई 3.00 मीटर को मेहता निवास से आजी लोअर विकास नगर, वार्ड न0 29 में विद्यमान सड़क को सार्वजनिक रोगीवाहन मार्ग घोषित करने हेतु कार्यालय पृष्ठांकन संख्या ननिशि/अति.आ/कमी0/2026-586 दिनांक 05-03-2026 के द्वारा हिमाचल प्रदेश नगर निगम अधिनियम, 1994 धारा 226 (2) के अन्तर्गत आपत्तियां प्राप्त करने के लिए सार्वजनिक नोटिस जारी किया गया था, जिसमें एक माह का समय दिया गया था।

और जबकि आपत्तियां दायर करने हेतु एक माह का समय पूर्ण हो गया है, और निश्चित अवधि के भीतर किसी भूमि/भवन स्वामी से इस मार्ग के अन्र्तगत आने वाली भूमि के लिए कोई भी आपत्तियां प्राप्त नहीं हुई हैं।

अतः मैं, भूपेन्द्र कुमार अत्री, आयुक्त, नगर निगम शिमला एत्‌दद्वारा हिमाचल प्रदेश नगर निगम अधिनियम, 1994 की धारा 226(1) में दर्शाये गये प्रावधानों के अन्तर्गत खसरा नम्बर 31/2/8 रकबा 245.89 वर्ग मीटर कुल लम्बाई 0/00 से 0/70 मीटर व चौड़ाई 3.00 मीटर को मेहता निवास से आजी लोअर विकास नगर, वार्ड न0 29 में विद्यमान सड़क को सार्वजनिक रोगी वाहन मार्ग घोषित करता हूं।

हस्ताक्षरित/-

आयुक्त, नगर निगम शिमला।

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राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9592.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोड़े गए क्षेत्रों में यथा प्रवृत्त पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझ में निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू 878 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 समय-समय पर संशोधित, हिमाचल प्रदेश एक्साईज बोंडिडवेयर-हाऊस रूल्ज, 1987 (जिन्हें यहां उसके पश्चात्‌ "उक्त रूल्ज" कहा गया है) में संशोधन करता हूं जो कि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules :—

5 (3) The sub-rule (3) of Rule 5 of the said rules, for the words, signs and figure "Rs. 42,00,000/- (Forty Two Lakh Only) for combined license in form BWH-2 (IMFL) & BWH-2 (CL) and Rs. 22,00,000/- (Twenty Two Lakh only) for BWH-2 (IMFL) & Rs. 20,00,000/- (Twenty Lakh Only) for BWH-2 (CL)" wherever occurred, the words, signs and figure shall be substituted.

5 (3) (a) The sub-rule 5(3) (a) under rule 5 shall be substituted as under :—

"Rs. 10.50 per unit of 750 Mls. of Foreign Spirit on bottling of brands on lease/franchise basis by manufacturers for consumption within the State and Rs. 2.50 per unit of 750 mls of Foreign Spirit for export of such brands.

Rs. 6.50 per unit of 750 Mls. of Foreign Spirit on bottling of own Brands by manufacturers for consumption within the State and at the rate of Rs. 1.50 per unit of 750 Mls. of Foreign Spirit of own Brands for export.

@ Rs. 2.00 per unit of 750 Mls. of Country Liquor provided that in case of bottling of CL for export the rate will be Rs. 1.00 per unit of 750 Mls."

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

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[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9592, Dated 31-03-2026, as required under Article 348 (3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No. 7-1/2026-EXN- 9592.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Excise Bonded879 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 Warehouses Rules, 1987 (hereinafter called the 'said rules') as amended from time to time, with effect from 01-04-2026 :—

AMENDMENT

In the said rules :—

5 (3) The sub-rule (3) of Rule 5 of the said rules, for the words, signs and figure "Rs 42,00,000/- (Forty Two Lakh Only) for combined license in form BWH-2 (IMFL) & BWH-2 (CL) and Rs. 22,00,000/- (Twenty Two Lakh only) for BWH-2 (IMFL) & Rs. 20,00,000/- (Twenty Lakh Only) for BWH-2 (CL)" wherever occurred, the words, signs and figure shall be substituted.

5 (3) (a) The sub-rule 5(3) (a) under rule 5 shall be substituted as under :—

"Rs. 10.50 per unit of 750 Mls. of Foreign Spirit on bottling of brands on lease/franchise basis by manufacturers for consumption within the State and Rs. 2.50 per unit of 750 mls of Foreign Spirit for export of such brands.

Rs. 6.50 per unit of 750 Mls. of Foreign Spirit on bottling of own Brands by manufacturers for consumption within the State and at the rate of Rs. 1.50 per unit of 750 Mls. of Foreign Spirit of own Brands for export.

@ Rs. 2.00 per unit of 750 Mls. of Country Liquor provided that in case of bottling of CL for export the rate will be Rs. 1.00 per unit of 750 Mls."

Sd/-

Commissioner of State Taxes and Excise.

___________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.--9593 प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम, 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृत्त पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझ में निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब डिस्टलरी रूल्ज, 1932 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जो कि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules:—

In Sub-Rule (3-A) of Rule 9.5 following shall be substituted :— (i) Rs. 10.50 per unit of 750 Mls. of Foreign Spirit on bottling of brands on lease/franchise basis by manufacturers for consumption within the State and Rs. 2.50 per unit of 750 mls of Foreign Spirit for export of such brands. (Pints and Nips to be converted into quarts of 750 Mls. for calculation).

Rs. 6.50 per unit of 750 Mls. of Foreign Spirit on bottling of own Brands by manufacturers for consumption within the State and at the rate of Rs. 1.50 per unit of 750 Mls. of Foreign Spirit of own Brands for export. (Pints and Nips to be converted into quarts of 750 Mls for calculation).

(ii) @ Rs. 2.00 per unit of 750 Mls. of Country Liquor provided that in case of bottling of CL for export the rate will be Rs. 1.00 per unit of 750 Mls. (Pints and Nips to be converted into quarts of 750 Mls for calculation)

2. In rule 9.5 for the words, signs and figures figure "Rs. 20,00,000/-" & "Rs 9,00,000/-" wherever occurred, the words, signs and figure "Rs. 22,00,000/-" in case of D-2 license & "Rs. 10,00,000/-" in case of D-2A license shall be substituted.

3. The sub-rule 9.5 (3) (i) (ii) & (iii) shall be substituted as under :—

(i) Rs. 10.50 per unit of 750 Mls. of Foreign Spirit on bottling of brands on lease/franchise basis by manufacturers for consumption within the State and Rs. 2.50 per unit of 750 mls of Foreign Spirit for export of such brands. (Pints and Nips to be converted into quarts of 750 Mls. for calculation).

(ii) Rs. 6.50 per unit of 750 Mls. of Foreign Spirit on bottling of own Brands by manufacturers for consumption within the State and at the rate of Rs. 1.50 per unit of 750 Mls. of Foreign Spirit of own Brands for export. (Pints and Nips to be converted into quarts of 750 Mls for calculation).

(iii) @ Rs. 2.00 per unit of 750 Mls. of Country Liquor provided that in case of bottling of CL for export the rate will be Rs. 1.00 per unit of 750 Mls. (Pints and Nips to be converted into quarts of 750 Mls for calculation)

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

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[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9593, Dated 31-03- 2026 as required under Article 348(3) of the Constituted of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171009, the 31st March, 2026

No.7-1/2026-EXN-9593.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Distillery Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :—

AMENDMENT

In the said rules:—

1. In Sub-Rule (3-A) of Rule 9.5 following shall be substituted :—

(i) Rs. 10.50 per unit of 750 Mls. of Foreign Spirit on bottling of brands on lease/franchise basis by manufacturers for consumption within the State and Rs.2.50 per unit of 750 mls of Foreign Spirit for export of such brands. (Pints and Nips to be converted into quarts of 750 Mls for calculation).

Rs. 6.50 per unit of 750 Mls. of Foreign Spirit on bottling of own Brands by manufacturers for consumption within the State and at the rate of Rs. 1.50 per unit of 750 Mls. of Foreign Spirit of own Brands for export. (Pints and Nips to be converted into quarts of 750 Mls for calculation).

(ii) @ Rs. 2.00 per unit of 750 Mls. of Country Liquor provided that in case of bottling of CL for export the rate will be Rs. 1.00 per unit of 750 Mls. (Pints and Nips to be converted into quarts of 750 Mls for calculation)

2. In rule 9.5 for the words, signs and figures figure "Rs 20,00,000/-" & "Rs 9,00,000/-" wherever occurred, the words, signs and figure "Rs. 22,00,000/-" in case of D-2 license & "Rs 10,00,000/-" in case of D-2A license shall be substituted.

3. The sub-rule 9.5 (3) (i) (ii) & (iii) shall be substituted as under :—

(i) Rs. 10.50 per unit of 750 Mls. of Foreign Spirit on bottling of brands on lease/franchise basis by manufacturers for consumption within the State and Rs. 2.50 per unit of 750 mls of Foreign Spirit for export of such brands. (Pints and Nips to be converted into quarts of 750 Mls for calculation).

(ii) Rs. 6.50 per unit of 750 Mls. of Foreign Spirit on bottling of own Brands by manufacturers for consumption within the State and at the rate of Rs. 1.50 per unit of 750 Mls. of Foreign Spirit of own Brands for export. (Pints and Nips to be converted into quarts of 750 Mls for calculation).

(iii) @ Rs. 2.00 per unit of 750 Mls. of Country Liquor provided that in case of bottling of CL for export the rate will be Rs. 1.00 per unit of 750 Mls. (Pints and Nips to be converted into quarts of 750 Mls for calculation).

Sd/-882 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948

Commission of State Taxes and Excise.

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-9, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9594.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम, 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृत्त पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझ में निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब ब्रूरी रूल्ज 1932 (जिन्हें इसके पश्चात "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जो कि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the existing rules:—

1. The sub-rule (3) of Rule 10.7 shall be substituted by the following namely:

"The licence fee for a licence in form B-1 shall be payable on beer at the rate of ` 2.50 per unit of 650 mls of bottled beer meant for consumption within the State of H.P. and ` 1.50 per unit of 650 mls meant for export subject to minimum of "Rs. 20,00,000/-".

2. The sub-rule 10.5 (C) under rule 10.5 shall be substituted as under:

The fixed fee for grant of letter of intent (LOI) for establishment of Brewery and extension fee for LoI shall be as under :—

The first extension of any kind of LOI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LOI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LOI shall only be extended by the Minister Incharge. There shall be no subsequent extension.

हस्ताक्षरित/-883 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 राज्य कर एवं आबकारी आयुक्त।

[Authorititative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9594, Dated 31-03-2026, as required under Article 348 (3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026.

No.7-1/2026-EXN-9594.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Brewery Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :—

AMENDMENT

In the existing rules:—

1. The sub-rule (3) of Rule 10.7 shall be substituted by the following namely:—

"The licence fee for a licence in form B-1 shall be payable on beer at the rate of `2.50 per unit of 650 mls of bottled beer meant for consumption within the State of H.P. and `1.50 per unit of 650 mls meant for export subject to minimum of "Rs. 20,00,000/-".

2. The sub-rule 10.5 (C) under rule 10.5 shall be substituted as under:—

The fixed fee for grant of letter of intent (LOI) for establishment of Brewery and extension fee for LoI shall be as under :—

The first extension of any kind of LOI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LOI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LOI shall only be extended by the Minister Incharge. There shall be no subsequent extension.

Commissioner of State Taxes and Excise.

आबकारी एवं कराधान विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9595.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृत्त पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझ में निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌ द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, हिमाचल प्रदेश, एतदद्वारा हिमाचल प्रदेश लिकर लाईसैंस रूल्ज, 1986 (जिन्हें यहां उसके पश्चात्‌ "उक्त रूल्ज" कहा गया है) में तत्काल प्रभाव से संशोधन करता हूं जो कि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules :—

1. Sub-clause (c) of sub-rule (1) of Rule 38 shall be substituted by the following,

namely:—

(1) (c) The licensee shall not sell any brand of liquor and Indian Made Wine & Cider (excluding the imported foreign liquor) unless such brand has been registered with the Financial Commissioner (Excise) on payment of Rs. 1,50,000/- and Rs. 10,000/- per brand respectively and has been allotted a registration number.

2. In sub-clause (iii) of sub-rule (1-B) of Rule 38, for the words, sign and figure "Rs.1,20,000/-" the words, sign and figure "Rs. 1,50,000/-" shall be substituted.

3. In Schedule-A, the existing entries shall be substituted by the following, namely :—

SCHEDULE 'A'

[See clause (b) of rule 27]

4. The Schedule-B appended to the said rules shall be substituted by the following, namely:—

SCHEDULE 'B'

[See Rule 30]

(a) Assessed Fee on L-3, L-4, L-5, L-3A, L-4A, L-5A, L-12A, L-12AA,L-12B and L-12C Licensees shall be collected on transportation at the following rates at the time of lifting supplies of Liquor/Beer/Wine/Cider/RTD from the L-1/S-1B Wholesale licensees:—

(c) Assessed Fee on L-3, L-4, L-5, L-3A, L-4A, L-5A, L-12A, L-12AA, L-12B and L-12C Licensees shall be collected on transportation at the following rates at the time of lifting supplies of Liquor/Beer/Wine/Cider/RTD from the L-1BB Wholesale licensees:—

(d) Assessed Fee on L-9 licensees lifting their supplies from CSD Depots shall be as

under:—

The Dy. CSTE In-charge of the District shall ensure to take the copy of approved EDP of that State from where liquor will be supplied to the L-9 license in the State of H.P. The copy of approved EDP will be provided by the L-9 licensee. The applicant shall also submit the copy of brand registration/ renewal of brands for sale in CSD/ Para Military forces alongwith copy of approved labels for sale in CSD/ Para Military forces as approved by the Commissioner of State Taxes and Excise, H.P.

(d) Assessed Fee on L-3, L-4, L-5 & L-4, L-5 & L-3A, L-4A, L-5A and L-4A, L-5A licensees shall be collected on transportation at the following rates at the time of lifting supplies of draught beer from the L-10C/L-1B licenses:—

(f) License fee @ Re. 12/- per bottle of 750 mls/650 mls of wine/cider (the wine/cider sold in bottles of sizes other than 750ml/650 ml shall be converted into units of 750ml/650 mls) is payable by S-1 licensee at the time of issue of liquor.

(g) The license fee as shown above will be recoverable at the time of issue of permit in case of inter district procurement or pass in case of procurement of liquor within the district. 5. The Schedule-C appended to the said rules shall be substituted by the following, namely:—

SCHEDULE 'C'

[See Rule 36 A]

6. The rates of application fee for allotment by way of e-Auction and rate of license fee shall be applicable as under :—

(1) Application fee for allotment by e-Auction shall be as under :-

(2) RATE of License Fee :—

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

--------

[Authoritative English Text of State Taxes And Excise Department Notification No. 7-1/2026-EXN-

9595, Dated 31-03-2026 as required under Article 348(3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171009, the 31st March, 2026

No. 7-1/2026-EXN-9595.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me894 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Liquor License Rules, 1986 (hereinafter called the 'said rules') as amended from time to time, with effect from 01-04-2026.

AMENDMENTS

In the said rules :—

1. Sub-clause (c) of sub-rule (1) of Rule 38 shall be substituted by the following, namely :—

(1) (c) The licensee shall not sell any brand of liquor and Indian Made Wine & Cider (excluding the imported foreign liquor) unless such brand has been registered with the Financial Commissioner (Excise) on payment of Rs. 1,50,000/- and Rs. 10,000/- per brand respectively and has been allotted a registration number.

2. In sub-clause (iii) of sub-rule (1-B) of Rule 38, for the words, sign and figure "Rs.1,20,000/-" the words, sign and figure "Rs. 1,50,000/-" shall be substituted.

3. In Schedule-A, the existing entries shall be substituted by the following, namely :—

SCHEDULE 'A'

[See clause (b) of rule 27]

4. The Schedule-B appended to the said rules shall be substituted by the following, namely :—

SCHEDULE 'B'

[See Rule 30]

(b) Assessed Fee on L-3, L-4, L-5, L-3A, L-4A, L-5A, L-12A, L-12AA, L-12B and L-12C Licensees shall be collected on transportation at the following rates at the time of lifting supplies of Liquor/Beer/Wine/Cider/RTD from the L-1/S-1B Wholesale licensees:—

(f) Assessed Fee on L-3, L-4, L-5, L-3A, L-4A, L-5A, L-12A, L-12AA, L-12B and L-12C Licensees shall be collected on transportation at the following rates at the time of lifting supplies of Liquor/beer/wine/Cider/RTD from the L-1BB Wholesale licensees:—

(b) Assessed Fee on L-9 licensees lifting their supplies from CSD Depots shall be as

under:-

The Dy. CSTE In-charge of the District shall ensure to take the copy of approved EDP of901 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 that State from where liquor will be supplied to the L-9 license in the State of H.P. The copy of approved EDP will be provided by the L-9 licensee. The applicant shall also submit the copy of brand registration/ renewalof brands for sale in CSD/ Para Military forces alongwith copy of approved labels for sale in CSD/ Para Military forces as approved by the Commissioner of State Taxes and Excise, H.P.

(d) Assessed Fee on L-3, L-4, L-5 & L-4, L-5 & L-3A, L-4A, L-5A and L-4A, L-5A licensees shall be collected on transportation at the following rates at the time of lifting supplies of draught beer from the L-10C/L-1B licenses:—

(f) License fee @ Re. 12/- per bottle of 750 mls/650 mls of wine/cider (the wine/cider sold in bottles of sizes other than 750ml/650 ml. shall be converted into units of 750ml/650 mls) is payable by S-1 licensee at the time of issue of liquor.

(g) The license fee as shown above will be recoverable at the time of issue of permit in case of inter district procurement or pass in case of procurement of liquor within the district.

5. The Schedule-C-1 appended to the said rules shall be substituted by the following, namely:—

SCHEDULE 'C-1'

( See Rule 36 A)

6. The rates of application fee for allotment by way of e-Auction and rate of license fee shall be applicable as under :— (3) Application fee for allotment by e-Auction shall be as under :—

(4) RATE of License Fee :

Sd/-

Commissioner of State Taxes and Excise.

_________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9596.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृत्त पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझ में निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌ द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, हिमाचल प्रदेश, एतदद्वारा हिमाचल प्रदेश लिकर लाईसैंस रूल्ज, 1986 (जिन्हें यहां उसके पश्चात्‌ "उक्त रूल्ज" कहा गया है) में संशोधन करता हूं जो कि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules, a new rule 36 (a) after rule 36 shall be added :—

1. The following licenses will be granted/allotted by way of e-Auction process for the year 2026-27 on the terms and conditions as prescribed in the succeeding paras :—

(i) A license in form L-2 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for sale to the public in urban areas. The licensee (L-2) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L- 5T, L-12A, L-12B, L-12C etc. for consumption off the premises.

(ii) A license in form L-14 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption on and off the premises in the rural areas. The licensee (L-14) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L- 4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises.

(iii) A license in form L-14-A for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption off the premises in rural areas. The licensee (L-14A) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L- 5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises.

(iv) A license in form L-20B for manufactures and retail sale of Country Fermented Liquor (Jhol).

2. The allotment of retail liquor vends/ units of CL & IMFL shall be made by inviting e-auction through the Government/ department portal in a completely secure and transparent manner. The detailed procedure for e-auction shall be finalized by the Commissioner of State Taxes and Excise which shall be displayed by uploading the same on the website of the department https://www.hptax.gov.in. All the applicants intending to participate in the allotment of vends/unit are required to go through the terms and conditions of Excise Policy 2026-27 and the procedure of online allotment available on the above mentioned portal. The applicant is required to upload the relevant forms/ documents as per Excise Policy 2026-27 during the online registration process and before participating in the e-Auction.

3. The formation of retail liquor units shall be done on the basis of sub-division/Tehsil boundaries by the District Incharges in consultation with the Collector (Excise). The retail units should be formed keeping in view the viability of selling out the unit, geographical contiguity and the adjoining units should not be of abnormally high/low value. The sub-divisions/Tehsils having higher unit value be divided into more than one equitable units and the sub-divisions/Tehsils having very low value be clubbed with adjoining Sub-Division/Tehsils unit. The buffer zone between the vends of two adjoining Sub-Divisions/Tehsils shall not be less than 100 meters in urban areas and 200 meters in rural areas. Same rule shall apply if the Sub-Division/Tehsils is bifurcated in more than one unit. The maximum value of the retail unit shall ordinarily be not more than 15 Crores. In the cases of deviation the approval be given by Commissioner of State Taxes and Excise on the reasoned recommendations of the Collector (Excise) of the Zone.

4. The copy of Excise Policy, Standard operating procedure for e-Auction and user manual document of system can be downloaded from the website of the Department https://www.hptax.gov.in. In order to ensure revenue maximization and transparency, the advertisement pertaining to e-auction including online portal link and the dates of bid submission will be duly publicized in 2 to 3 leading Hindi and English newspapers.

5. The details of location of each retail vend/unit, reserve price, the minimum guaranteed quota of liquor fixed for each vend/unit and other levies as may be applicable, shall be available on the portal. The Commissioner of State Taxes and Excise shall issue the SoPs/ Procedure/ guidelines/details of vends separately. The same applicant can bid for any number of units across the state.

6. The online bids for the allotment can be submitted by the following:—

(a) an individual; or (b) a body incorporated under the Indian Companies Act; or (c) a society registered under the Himachal Pradesh Co-operative Societies Act; or (d) a partnership firm; or (e) a Hindu undivided family.

7. When a Company or Society or Partnership firm or Hindu undivided family referred to in clauses (b), (c), (d) and (e) of para 2.6 above, applies for the allotment of a vend/unit, it must authorize an individual to act as an agent on behalf of the applicant, who shall be amenable in full to the Criminal Courts in India.

8. An individual applicant should fulfill the following conditions to be eligible to submit online application for the allotment of a vend/unit :—

(i) He/She should be a citizen of India (ii) He/She should have attained the age of 21 years on the day of filing of application. (iii) He/She should not have been black listed or debarred from holding an excise license under the provisions of any Rules made under the Punjab Excise Act 1914, as applicable in the State of Himachal Pradesh/ the Himachal Pradesh Excise Act, 2011. Any person, who has been convicted of any excise offence by any court of law unless finally acquitted, shall be automatically debarred from holding the license.

(iv) He/She should not be a defaulter of any Government dues and should have cleared all the arrears, if any, due to be paid by him upto the date of filing of application for allotment.

(v) He/She should possess good moral character and should have no criminal background nor should have been convicted of any offence punishable under any taxation statute in Himachal Pradesh.

(vi) An affidavit in Form B duly attested as per the format as mentioned in the Excise Policy 2026-27 shall be uploaded by the applicant on the online portal.

9. The conditions of eligibility mentioned in para 2.8 above shall apply to all the partners in case of a partnership firm, every member of any other association of persons mentioned in Para 2.6 above, Karta of a Hindu undivided family and every individual acting as an agent on behalf of the applicant in other cases.

10. The applicant must fulfil pertaining to following conditions to be eligible to submit online bid :—

(i) He should be solvent and should have the necessary funds or should have made arrangements for the necessary funds, for conducting the business the details of which shall be made available to the licensing authority, if required and the value of the assets held by him as declared in Form 'A' uploaded with the online application form should be atleast 25% of the Annual License Fee of the vend/unit for which the online application is filed.

(ii) Declaration of solvency in the prescribed form (Form 'A') (minimum 25%) of the value of the Unit/vend). The licensee has to upload solvency certificate duly attested by the officer not below the rank of "Naib-Tehsildar" or "Solvency Certificate issued by Bank" or he shall produce a net worth certificate duly certified by a Chartered Accountant registered with "ICAI" or "registered valuer of immovable property under Wealth Tax Act, 1957".

(iii) An affidavit, specimen of which is given in form 'B'attached to the online application form.

(iv) Latest photographs along-with proof of residence in the form of copies of the Voter Identity Card/Ration Card.

(v) Copy of Aadhar Card and PAN Card

(vi) The successful allottee shall have to submit the hardcopies of above mentioned documents within one day from the date of allotment to the concerned District Incharge.

(vii) He should possess or should have an arrangement for taking on rent suitable premises in the specified locality for opening the shop in accordance with the provisions of Himachal Pradesh Liquor License Rules, 1986 and that the proposed premises should not have been constructed in violation of any law or Rules.

(viii)He should agree not to employ any salesman or representative who has criminal background as mentioned in clause (v) of point No. 2.8 above or who suffers from any infectious or contagious disease or is below 21 years of age.

(ix) The successful allotee shall submit solvency certificate to the District In-charge and an affidavit stating that this solvency certificate has not been submitted for any other units in the State.

11. All the partners of a firm shall be jointly and severally liable to meet the liabilities 12. The applicant must apply online through portal provided in the SoP/Procedure/ guidelines issued separately by the Commissioner of State Taxes and Excise for the allotment of vend/unit in accordance with the procedure prescribed herein below and as mentioned in the departmental portal https://www.hptax.gov.in. A non-refundable application fee shall be deposited online through portal by every bidder who wishes to participate in the e-Auction process. An applicant can apply for any number of units, however for every unit, the bidder/applicant is required to deposit prescribed application fee. The application fee will be non-refundable which shall be as under :-

13. For each e-auction, the bidder has to deposit EMD online which shall be equal to 2% of the reserve price fixed for the vend/unit. In case, the bidder/applicant is awarded the licensee,906 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 the earnest money shall be adjusted against the license fee. In other case, it shall be refunded as soon as the selection process is over for that unit.

14. The District In-charge shall fix the minimum reserve price of each unit based on the Minimum Guaranteed Quota. In case the sub-vend of unit is regularized the value of the sub-vend in the financial year will be added to that unit after giving the general increase as per Excise Announcements 2026-27 and the reserve price shall be fixed by the District In-charge accordingly. The quota of closed vends will be allocated to the nearby vends. In case of opening of a new vend, quota of that vend will be determined by the District In-charge concerned.

There shall be a fixed license fee in respect of Country Liquor. In the case of IMFL and BII, there shall be three slabs of license fee based on EDP rates and for the purposes of fixation of reserve price of the vend/unit, the license fee @ Rs. 470/- shall be taken as reference.

The annual license fee (Minimum Vend Value) of a particular vend/unit shall finally be based on the highest bid offered by successful bidder. The annual quota of Country Liquor for fixation of MVV and the quota of IMFL for the purpose of fixation of Minimum Vend Value will increase/decrease proportionately to the bid. The Dy. CSTE/ACSTE in charge of the District will monitor the actual lifting of IMFL in addition to Country Liquor on quarterly basis and ensure that the license fee is deposited as prescribed.

In case, if the applicant bids/tenders more than the reserve price fixed for the vend/unit and if the successful allottee is not able to lift the enhanced quota in respect of Country Liquor and IMFL as per his bid, the penalty as per condition No. 3.3 shall be applicable on the Minimum Guaranteed Quota which was originally fixed prior to e-auction:

Provided that if the successful allottee bids/tenders less than the reserve price fixed of the vend/unit, in such case if the successful allottee is not able to lift the entire Minimum Guaranteed Quota fixed as per bid/tender in respect of Country Liquor only, penalty as per condition No. 3.3 shall be applicable on the Minimum Guaranteed Quota fixed as per his bid/tender.

Provided further that the successful allottee shall have to pay the entire amount of bid money offered by him even if he fails to lift the Minimum Guaranteed Quota in respect of Country Liquor.

If the unit is allotted less than the reserve price, then the Financial Commissioner (Excise)- cum-Commissioner of State Taxes and Excise, H.P. will have the absolute right to accept and reject such bid/tender in the interest of Government revenue. In case if the successful allottee lifts more than the Country Liquor quota determined after the e-auction then the successful allottee shall have to deposit the license fee on such additional quota of Country Liquor lifted by him.

The licensee shall have to deposit the license fee of IMFL as per the bid. In no case, the final value of the unit shall be less than the bid offered by the successful allottee.

Once the licensee has lifted IMFL (slab-wise) equivalent to his vend/unit value of IMFL and he desires to lift additional IMFL beyond his vend/unit value, the licensee shall be liable to pay the prescribed license fee as per the slabs alongwith the additional license fee and any other cess prescribed in the Excise Policy 2026-27 for the additional lifting of IMFL after the approval of the Collector (Excise). In such a case the final value of the vend/unit shall exceed as per bid/tender already offered by him.

15. If bidder offers bid more than the reserve price, the successful bidder to deposit the additional security amount in the shape of FDR duly pledged in favour of Deputy/ Assistant Commissioner of State Taxes and Excise of concerned District within next working day from the date of allotment as per detail as under :—

1. Upto 15 % = nil 2. Above 15 % to 30% = 15 % of differential amount between reserve price & bid/tender offered. 3. Above 30 % to 50 % = 25 % of differential amount between reserve price & bid/tender offered. 4. Above 50 % = 50 % of differential amount between reserve price &

bid/tender offered.

16. A Scrutiny Committee shall be constituted by the Deputy Commissioner of State Taxes and Excise of concerned District. All the documents/ application fee/ EMD deposited online by the applicant/ bidder will be analyzed by the Scrutiny Committee. The Committee will check the eligibility of the bidder on the basis of document uploaded on the portal and if found eligible/ in- eligible will write the remarks. In case of in-eligible bidder, the Committee shall upload the proceedings on the portal. For the online system, the Deputy/Assistant Commissioner of State Taxes and Excise shall be the nodal officer till the completion of the online allotment process.

17. The allotment of Units/vends through e-auction shall be made by the District Allotment Committee. The District Allotment Committee shall consist of the Deputy Commissioner of the concerned District, Collector (Excise) of the Zone, Dy. Commissioner of State Taxes & Excise /Asstt. Commissioner of State Taxes & Excise in-charge of the district and any other gazetted officer of the Department nominated by the Commissioner of State Taxes & Excise. In case the Deputy Commissioner of the District is not available due to unavoidable circumstances, then the ADC or ADM of the concerned District shall form part of the District Allotment Committee. The Chairman of the Committee (Presiding Officer) will be Deputy Commissioner/ADC/ADM as the case may be. It shall be responsibility of the District Allotment Committee from the start of the bidding process till its conclusion to ensure that the online system is properly functioning (including availability of internet). Further, the online allotment process shall be held in the District NIC office/ hall or any other venue duly publicized which is well connected with the internet.

18. The District Allotment Committee shall club or de-club the unsold retail units and fresh e-allotment shall be conducted. It is clarified that the retail units where bid received at or above reserve price shall not be clubbed/de-clubbed with the unsold retail units. 19. In case more than one applicant has given the same bid for any particular vend/unit, the Committee shall select the successful allottee for such vend/unit by way of draw of lots. The result will be announced and all the process will be videographed.

20. In case where any unit remains un-allotted by 31st March, 2026, the Dy. Commissioner of State Taxes and Excise / Asstt. Commissioner of State Taxes and Excise, I/c of the District with the approval of Collector (Excise) may allow the existing licensee of such unit during the previous year 2025-2026 at his option to continue operating the same till the time it is allotted or by 10th April, 2026 whichever is earlier. In case the existing licensee refuses to run the unit after 31st March, 2026, then the Commissioner of State Taxes and Excise or Collector (Excise) of the Zone or Dy. CST & E/ACST&E I/c of the District may allow any other person to run the unit till the unit is allotted afresh or by 10th April, 2026 whichever is earlier. The quota and license fee/Penalty payable by such licensee for such period shall be computed for the days of his operation908 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 beyond 31st March, 2026 proportionately on the quota for such unit for the year 2026-27. This license fee shall be payable on daily basis.

In case any unit still remains un-allotted upto 10th April or the next working day in case 10th April happens to be a holiday, the Unit shall be disposed of by the Commissioner of State Taxes and Excise by taking appropriate measures as he may deem fit in the interest of revenue, in consultation with the Collector (Excise) and the Dy. CST&E/ACST&E I/c of the District concerned.

21. During the currency of the year, if contingency of re-allotment of vend/unit arises, the Allotment Committee shall consist of the Collector (Excise) of the Zone, Dy.Commissioner of State Taxes & Excise/Asstt. Commissioner of State Taxes & Excise I/c of the District concerned and one Asstt. Commissioner of State Taxes & Excise nominated by the Collector (Excise). The re- allotment process shall be carried out in a online mode. The outgoing licensee shall further be liable to make up the loss of revenue to the Government and it shall be recovered from him as arrear of Land Revenue.

22. In case there is no bid for a particular vend/unit, the Collector (Excise) shall take necessary steps for the allotment of such vend/unit as per the directions of the Commissioner of State Taxes & Excise-cum-Financial Commissioner (Excise) H.P.

23. The Dy. Commissioner of State Taxes & Excise/Asstt. Commissioner of State Taxes & Excise I/C of the district shall display on the notice board, the list of the successful allottees whose offers for allotment have been confirmed by the Commissioner of State Taxes & Excise, Himachal Pradesh.

24. If any person who has been allotted vend/unit fails to make deposit of the amount of license fee/security or on confirmation of the allotment refuses to accept the license, the license may be re-allotted by any prescribed arrangement and such allottee shall not be entitled for refund of any amount he has deposited or shall not be entitled to any other claim.

25. The complete process of submission of online bids and opening of bids be completed during the hours which shall be published in the SoPs.

26. The licensee shall have to pay 8 % of the vend/unit value as advance fixed license fee as per the schedule below:—

The licensee shall be allowed to operate the liquor vends only if the complete advanced fixed license fee above is deposited as prescribed above. In addition to this, the licensee shall have to submit security amount equal to 8% of the Bid/Tender offered by him in the shape of FDR/Bank909 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 Guarantee of Scheduled Commercial Banks of India valid upto 30th June of the next financial year i.e. 2027-28, duly pledged in favour of the District In-charge concerned by 15th of April of the concerned financial year. The above-mentioned advance shown in the table deposited before 31-03-2026 shall be counted towards the excise revenue for the Excise Policy 2026-27.

In case of failure to deposit the entire advanced fixed license fee, the allotment of vends/units shall be canceled by the Collector (Excise) of the Zone concerned and the same shall be put up for re-allotment. Any advance amount deposited by such licensee shall be forfeited.

However, if the licensee submits the security amount, the cancellation proceedings in respect of defaulting unit/vend may be dropped by the Zonal In-charge by imposing a maximum penalty upto Rs. 1,00,000/- and the licensee shall be allowed to continue the operations.

27. The MGQ of Country Liquor allotted to a unit shall further be divided into twelve equal parts as per the condition No. 3.3 to be lifted compulsorily on monthly basis on the payment of the license fee thereon. However, if the licensee fails to lift the minimum guaranteed quota of Country Liquor for the month, he shall be required to deposit the license fee for the said month and if he fails to lift the prescribed quota he shall be liable for action as per condition No. 3.3 of this policy. The licensee shall have to deposit the entire license fee on the monthly basis. This condition shall not be applicable for IMFL.

28. If eligibility claim of a bidder is found to be defective the same shall be rejected with reasons to be recorded in writing.

29. If the highest bid or bids, in respect of any vend/unit, received by the Presiding Officer at the e-auction are rejected or not confirmed by the Financial Commissioner (Excise), the deposits of security and application fee deposited by the concerned bidder, shall be refunded to such bidder without any interest thereon. Deposit of advance amount shall confer no right on the highest bidder at e-auctions for the grant of a license.

If the highest bid or bids in respect of any vend or unit received by the Presiding Officer at the Auction/tender are approved and confirmed by the Financial Commissioner (Excise), the deposit of advance license fee made by the concerned bidder shall be counted towards the license fee in respect of the concerned vend/unit, and will be adjusted as prescribed and the remaining amount of license fee shall be paid by the licensee.

30. In case any vend/unit remained un-allotted by way of e-Auction process then the Financial Commissioner (Excise) may sell the un-allotted vends/units by any arrangement given in para 1.2 in Chapter-I of Excise Policy. 31. While allotting the retail vends L-2/L-14/L-14A by e-Auction, the Committee constituted for this purpose shall have the final authority to debar any such applicants whom the members of the Committee find out to be immediate family members of the defaulting licensees (whether current or old defaulter) from allotment of retail vends even if he/she is the highest bidder/successful allottee. The Committee shall pass a speaking order in the matter and convey the same immediately to the Commissioner of State Taxes and Excise, H.P. for approval. The concerned District Incharge shall submit a certificate to the Commissioner of State Taxes and Excise, H.P. that no defaulter or his immediate family members have been permitted for allotment of excise units in his jurisdiction. The disqualified applicant/bidder in such cases shall have no right to appeal to the higher authority.

32. The license fee payable for a particular month shall be deposited into the government treasury by the last working day of the same month and payment schedule of the annual license fees shall be as under :—

If the contingency arises and the units are re-allotted during the currency of the year, the license fee to be deposited in equal instalments for the remaining months of the year.

If the licensee fails to deposit the monthly license fee upto the last day of the month, his vend/unit shall be sealed by the District Incharge on the 1st day of the following month and report the matter to the Zonal Collector (Excise) immediately. The Zonal in-charge shall cancel the license of vend/unit within seven days positively and the advance amount deposited shall be forfeited. However, if the licensee deposits monthly license fee within 7 days, the cancellation of license in respect of defaulting unit/vend may be dropped by the Zonal In-charge.

33. When the bid exceeds the reserve price, the subsequent bid shall not be less than Rs. 1,00,000/- over the bid price for every subsequent bid.

34. In order to promote "Green Himachal Clean Himachal", the retail licensees shall maintain cleanliness and hygiene in and around the shop. Adequate number of dustbins shall be placed inside and outside the vend. Non-compliance of this provision will attract a penalty of Rs. 5,000/- for the first time and subsequent non-compliance, a penalty of Rs. 10,000/- shall be imposed by the District In-charge. The Retail sale licensees will make adequate fire safety arrangements. 35. The retail licensees may add/delete partner(s) with the approval of the Collector (Excise) of the Zone concerned, during the currency of the license period subject to the condition that the newpartner(s) fulfill the prescribed eligibility criteria. The addition/deletion may be done subject to payment of Rs. 3 lakh per partner for addition and Rs.6 lakh per partner for deletion. Further, deletion can be done only within six months (i.e. upto 30th September, 2026).

36. In the event of death of a sole proprietor or any other case, the Collector (Excise) may allow the legal heir(s) to continue the license for the remaining period, provided that the legal heir(s) are otherwise eligible to hold the license.

37. If a license is held by a partnership firm, in the event of death of a partner, the survivor(s) and the legal heir(s) of the deceased or in the eventuality of death of all the partners, their legal heir(s), if otherwise eligible, may be allowed by the Collector (Excise) to hold the license for the remaining period of the financial year.

38. In case there is any change in the territories of Municipal Corporation/Municipal Committee/Notified Area Committee and vice-versa and existing units/vends from the rural areas are added to the above mentioned local bodies, in that case, the existing L-2 and L-14 vends may be renamed accordingly. This shall not be deemed as change in composition of a unit.

39. If the confirmation from the Commissioner of State Taxes and Excise-cum-Financial Commissioner (Excise) is not received by 31st March, 2026, the Collector (Excise) may assume that the Financial Commissioner (Excise) has accorded confirmation for allotment.

40. The additional license in form L-2S/L-14S/L-14AS shall be granted to a retail licensee with the main vend in form L-2/L-14/L-14A within the State. The fixed annual license fee for the above licenses will be Rs. 10,00,000/-. Whereas, keeping in view the issue of smuggling of liquor into the State, the L-2S/L-14S/L-14AS vends shall be granted within a distance of 100 meter from the borders on the payment of Rs. 5,00,000/- as annual license fee. Such a L-2S/L-14S/L-14AS vends may be allowed within the distance of not more than the one third of the total distance between the vends of the applicant licensee/s and that of vends of the other licensee(s) in the vicinity, thereby creating a residual buffer area between the vends of one licensee and that of another licensee. The L-2S/L-14S/L-14AS shall be approved and granted by the Collector (Excise) of the Zone concerned. The quota of Country Liquor and Beer of the L-2S/L-14S/L-14AS shall be allotted by the Collector (Excise) of the Zone concerned out of the quota allotted to the main vend/unit for which the L-2S/L-14S/L-14AS is approved. In case of opening of L-2S/L-14S/L- 14AS at inter-district border, the Collector (Excise) shall decide the matter by considering the opinions of District In-charges of concerned districts if both districts fall within the same zone. However, if the matter pertains to districts located in different zones, the Collector (Excise) of both the Zones shall collectively decide the matter. For the purposes of the vends/additional license in form L-2S/ L-14S/L-14AS, No NOC/ resolution, from the Gram Sabha/Gram Panchayat shall be required where any vend/additional license in form L-2S/L-14S/L-14AS is to be granted.The license in form L-2A/L-14C (ahata) shall also be granted by the Collector (Excise) of the Zone to the licensee holding license in form L-2S/L-14S/L-14AS. The additional license in form L-2S/L- 14S/L-14AS shall not be granted after 30th September, 2026.

41. In case of liquor remain unsold with outgoing licensee, he shall transfer his un-sold quota to the successful licensee with the permission of the Collector (Excise) of the Zone concerned. The unsold stock of liquor upto 3% of the Minimum Guaranteed Quota of the preceding year i.e. 2025-26, in the vend, shall not be adjusted in the Minimum Guaranteed Quota for the next year i.e. 2026-27. The successful licensee shall have to take this unsold stock on payment of license fee @ of 50% as is prescribed for the year 2026-27 and no excise duty and VAT shall be charged thereon. The unsold stock of liquor in the vend as on 31-3-2026 exceeding 3% of the Minimum Guaranteed Quota of the preceding year i.e. 2025-26 shall be adjusted in the Minimum Guaranteed Quota for the next year i.e. 2026-27 and license fee shall be charged on that stock at the rate prescribed for the year 2026-27 but no Excise Duty and VAT shall be charged on such stock. It is further clarified that Minimum Guaranteed Quota for the year 2026-27 will have to be lifted as it is as prescribed in the Excise Policy 2026-27.

42. The retail vends can be opened in any of the markets, malls, local shopping complexes (LSCs) etc. as long as the standard rules and regulations of opening a new vend in the State are912 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 followed which includes restrictions on opening vends within a specified distance of Educational, Religious Institutions etc.

43. All other terms and conditions applicable for the allotment of vends by e-Auction shall apply mutatis mutandis to the allotment of vends by any other mode as per Himachal Pradesh Liquor License Rules 1986.

44. All the relevant provisions of the previous year i.e. Excise Policy for the year 2025- 2026, Excise Announcements and other relevant enactments/rules thereunder etc. shall apply mutatis-mutandis for the year 2026-27 to the extent they are in conformity with the Excise Policy 2026-27.

45. The Minimum Guaranteed Quota of CL and Beer shall be unit-wise whereas the passes shall be issued vend-wise similarly the passes in case of IMFL shall be issued vend-wise.

46. In case any licensee deposits the fee in the wrong head/sub-head, the same will be refunded/adjusted by the Collector (Excise) of the Zone with the prior approval of the Financial Commissioner (Excise)-cum-Commissioner of State Taxes and Excise, H.P.

47. (a) The department has identified the locations mentioned below to open High End Wine shops:—

1. District Kullu : Hotel Kunzum (Manali); HPTDC Hotel at Dohlunala 2. District Kangra : Hotel Dhauladhar (Dharmashala), Hotel Bhagsu, (Mcleodganj)

3. District Shimla : AshianaGoofa (The Ridge), Apple Blossom (Fagu), Tuti Kandi, M.C. Parking, Shimla.

If the H.P. Tourism Corporation agrees to lease out the required space in these identified locations then the terms and condition for High End Wine shops shall be as under :—

(i) The quota of such high end wine shop will be reduced from the total quota of the same unit of the concerned licensee in whose jurisdiction such premises would be opened.

(ii) Fixed license fees of the concerned license will be Rs. 6 lakhs.

(iii) The High End Wine shops License for retail sale of all type of Beer, Wines, Ciders & RTD beverages, BIO Brands and IMFS/BII with EDP above Rs. 3601/- in the High End Wine shops.

(b) The High End Vends can also be opened in any Tourism (HPTDC Hotel) by the successful licensee of that area.

48. The unit/vend shall be allotted to the highest bidder quoting equal to or above the reserve price subject to the other provisions of the policy. In cases where single bid is received which is equal to or above the reserve price in any round, the same is accepted by the authority.

49. It shall be the responsibility of the Zonal Collector and District Incharges to sell out the retail units so formed.

50. In case of e-allotment, the existing terms & conditions/ forms of Excise Policy shall be suitably amended (add/ delete/ update/ insert/ issue corrigendum) by the Commissioner of State Taxes and Excise.

51. Any force majeure on account of law and order situation, natural calamity or by act of God shall not be applicable in excise matters as liquor trade has been considered as res extra commercium.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

________

[Authoritative English Text of State Taxes and Excise Department Notification

No.7-1/2026-Exn- 9596, Dated 31-03 -2026 as required under Article 348(3) of the Constitution of

India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No.7-1/2026-Exn- 9596.—In exercise of the powers conferred by sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Liquor License Rules, 1986 (hereinafter called the 'said rules') as amended from time to time, with effect from 01-04-2026 :—

AMENDMENTS

In the said rules, a new rule 36 (a) after rule 36 shall be added :—

1. The following licenses will be granted/allotted by way of e-Auction process for the year 2026-27 on the terms and conditions as prescribed in the succeeding paras :— (i) A license in form L-2 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for sale to the public in urban areas. The licensee (L-2) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L- 5T, L-12A, L-12B, L-12C etc. for consumption off the premises.

(ii) A license in form L-14 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption on and off the premises in the rural areas. The licensee (L-14) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L- 4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises.

(iii) A license in form L-14-A for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption off the premises in rural areas. The licensee (L-14A) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L- 5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises.

(iv) A license in form L-20B for manufactures and retail sale of Country Fermented Liquor (Jhol).

2. The allotment of retail liquor vends/ units of CL & IMFL shall be made by inviting e- auction through the Government/ department portal in a completely secure and transparent manner. The detailed procedure for e-auction shall be finalized by the Commissioner of State Taxes and Excise which shall be displayed by uploading the same on the website of the department https://www.hptax.gov.in. All the applicants intending to participate in the allotment of vends/unit are required to go through the terms and conditions of Excise Policy 2026-27 and the procedure of online allotment available on the above mentioned portal. The applicant is required to upload the relevant forms/ documents as per Excise Policy 2026-27 during the online registration process and before participating in the e-Auction.

3. The formation of retail liquor units shall be done on the basis of sub-division/Tehsil boundaries by the District Incharges in consultation with the Collector (Excise). The retail units should be formed keeping in view the viability of selling out the unit, geographical contiguity and the adjoining units should not be of abnormally high/low value. The sub-divisions/Tehsils having higher unit value be divided into more than one equitable units and the sub-divisions/ Tehsils having very low value be clubbed with adjoining sub-division/ Tehsils unit. The buffer zone between the vends of two adjoining subdivisions/ Tehsils shall not be less than 100 meters in urban areas and 200 meters in rural areas. Same rule shall apply if the sub-division/ Tehsils is bifurcated in more than one unit. The maximum value of the retail unit shall ordinarily be not more than 15 Crores. In the cases of deviation the approval be given by Commissioner of State Taxes and Excise on the reasoned recommendations of the Collector (Excise) of the Zone.

4. The copy of Excise Policy, Standard operating procedure for e-Auction and user manual document of system can be downloaded from the website of the Department https://www.hptax.gov.in. In order to ensure revenue maximization and transparency, the advertisement pertaining to e-auction including online portal link and the dates of bid submission will be duly publicized in 2 to 3 leading Hindi and English newspapers.

5. The details of location of each retail vend/unit, reserve price, the minimum guaranteed quota of liquor fixed for each vend/unit and other levies as may be applicable, shall be available on the portal.The Commissioner of State Taxes and Excise shall issue the SoPs/ Procedure/ guidelines/details of vends separately. The same applicant can bid for any number of units across the state.

6. The online bids for the allotment can be submitted by the following:—

(a) an individual; or (b) a body incorporated under the Indian Companies Act; or (c) a society registered under the Himachal Pradesh Co-operative Societies Act; or (d) a partnership firm; or (e) a Hindu undivided family.

7. When a Company or Society or Partnership firm or Hindu undivided family referred to in clauses (b), (c) (d) and (e) of para 2.6 above, applies for the allotment of a vend/unit, it must authorize an individual to act as an agent on behalf of the applicant, who shall be amenable in full to the Criminal Courts in India.

8. An individual applicant should fulfill the following conditions to be eligible to submit online application for the allotment of a vend/unit :—

(i) He/She should be a citizen of India.

(ii) He/She should have attained the age of 21 years on the day of filing of application.

(iii) He/She should not have been black listed or debarred from holding an excise license under the provisions of any Rules made under the Punjab Excise Act 1914, as applicable in the State of Himachal Pradesh/ the Himachal Pradesh Excise Act, 2011. Any person, who has been convicted of any excise offence by any court of law unless finally acquitted, shall be automatically debarred from holding the license.

(iv) He/She should not be a defaulter of any Government dues and should have cleared all the arrears, if any, due to be paid by him upto the date of filing of application for allotment.

(v) He/She should possess good moral character and should have no criminal background nor should have been convicted of any offence punishable under any taxation statute in Himachal Pradesh.

(vi) An affidavit in Form B duly attested as per the format as mentioned in the Excise Policy 2026-27 shall be uploaded by the applicant on the online portal.

9. The conditions of eligibility mentioned in para 2.8 above shall apply to all the partners in case of a partnership firm, every member of any other association of persons mentioned in Para 2.6 above, Karta of a Hindu undivided family and every individual acting as an agent on behalf of the applicant in other cases.

10. The applicant must fulfil pertaining to following conditions to be eligible to submit online bid :—

(i) He should be solvent and should have the necessary funds or should have made arrangements for the necessary funds, for conducting the business the details of which shall be made available to the licensing authority, if required and the value of the assets held by him as declared in Form 'A' uploaded with the online application form should be atleast 25% of the Annual License Fee of the vend/unit for which the online application is filed.

(ii) Declaration of solvency in the prescribed form (Form 'A') (minimum 25%) of the value of the Unit/vend). The licensee has to upload solvency certificate duly attested916 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 by the officer not below the rank of "Naib-Tehsildar" or "Solvency Certificate issued by Bank" or he shall produce a net worth certificate duly certified by a Chartered Accountant registered with ICAI" or "registered valuer of immovable property under Wealth Tax Act,1957.

(iii) An affidavit, specimen of which is given in form 'B'attached to the online application form.

(iv) Latest photographs along-with proof of residence in the form of copies of the Voter Identity Card/Ration Card.

(v) Copy of Aadhaar Card and PAN card.

(vi) The successful allottee shall have to submit the hardcopies of above mentioned documents within one day from the date of allotment to the concerned District Incharge.

(vii) He should possess or should have an arrangement for taking on rent suitable premises in the specified locality for opening the shop in accordance with the provisions of Himachal Pradesh Liquor License Rules, 1986 and that the proposed premises should not have been constructed in violation of any law or Rules.

(viii) He should agree not to employ any salesman or representative who has criminal background as mentioned in clause (v) of point No. 2.8 above or who suffers from any infectious or contagious disease or is below 21 years of age.

(ix) The successful allotee shall submit solvency certificate to the District In-charge and an affidavit stating that this solvency certificate has not been submitted for any other units in the State.

11. All the partners of a firm shall be jointly and severally liable to meet the liabilities.

12. The applicant must apply online through portal provided in the SoP/ Procedure/ guidelines issued separately by the Commissioner of State Taxes and Excise for the allotment of vend/unit in accordance with the procedure prescribed herein below and as mentioned in the departmental portal https://www.hptax.gov.in . A non-refundable application fee shall be deposited online through portal by every bidder who wishes to participate in the e-Auction process. An applicant can apply for any number of units, however for every unit, the bidder/ applicant is required to deposit prescribed application fee. The application fee will be non-refundable which shall be as under :—

13. For each e-auction, the bidder has to deposit EMD online which shall be equal to 2% of the reserve price fixed for the vend/unit. In case, the bidder/applicant is awarded the licensee, the earnest money shall be adjusted against the license fee. In other case, it shall be refunded as soon as the selection process is over for that unit.

14. The District In-charge shall fix the minimum reserve price of each unit based on the Minimum Guaranteed Quota. In case the sub-vend of unit is regularized the value of the sub-vend in the financial year will be added to that unit after giving the general increase as per Excise Announcements 2026-27 and the reserve price shall be fixed by the District In-charge accordingly. The quota of closed vends will be allocated to the nearby vends. In case of opening of a new vend, quota of that vend will be determined by the District In-charge concerned.

There shall be a fixed license fee in respect of Country Liquor. In the case of IMFL and BII, there shall be three slabs of license fee based on EDP rates and for the purposes of fixation of reserve price of the vend/unit, the license fee @ Rs. 470/- shall be taken as reference.

The annual license fee (Minimum Vend Value) of a particular vend/unit shall finally be based on the highest bid offered by successful bidder. The annual quota of Country Liquor for fixation of MVV and the quota of IMFL for the purpose of fixation of Minimum Vend Value will increase/decrease proportionately to the bid. The Dy.CSTE/ACSTE incharge of the District will monitor the actual lifting of IMFL in addition to Country Liquor on quarterly basis and ensure that the license fee is deposited as prescribed.

In case, if the applicant bids/tenders more than the reserve price fixed for the vend/unit and if the successful allottee is not able to lift the enhanced quota in respect of Country Liquor and IMFL as per his bid, the penalty as per condition No. 3.3 shall be applicable on the Minimum Guaranteed Quota which was originally fixed prior to e-auction:

Provided that if the successful allottee bids/tenders less than the reserve price fixed of the vend/unit, in such case if the successful allottee is not able to lift the entire Minimum Guaranteed Quota fixed as per bid/tender in respect of Country Liquor only, penalty as per condition No. 3.3 shall be applicable on the Minimum Guaranteed Quota fixed as per his bid/tender.

Provided further that the successful allottee shall have to pay the entire amount of bid money offered by him even if he fails to lift the Minimum Guaranteed Quota in respect of Country Liquor.

If the unit is allotted less than the reserve price, then the Financial Commissioner (Excise)- cum-Commissioner of State Taxes and Excise, H.P. will have the absolute right to accept and reject such bid/tender in the interest of Government revenue.

In case if the successful allottee lifts more than the Country Liquor quota determined after the e-auction then the successful allottee shall have to deposit the license fee on such additional quota of Country Liquor lifted by him.

The licensee shall have to deposit the license fee of IMFL as per the bid. In no case, the final value of the unit shall be less than the bid offered by the successful allottee.

Once the licensee has lifted IMFL (slab-wise) equivalent to his vend/unit value of IMFL and he desires to lift additional IMFL beyond his vend/unit value, the licensee shall be liable to pay the prescribed license fee as per the slabs alongwith the additional license fee and any other cess prescribed in the Excise Policy 2026-27 for the additional lifting of IMFL after the approval of the Collector (Excise). In such a case the final value of the vend/unit shall exceed as per bid/tender already offered by him.

15. If bidder offers bid more than the reserve price, the successful bidder to deposit the additional security amount in the shape of FDR duly pledged in favour of Deputy/ Assistant918 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 Commissioner of State Taxes and Excise of concerned District within next working day from the date of allotment as per detail as under :-

1. Upto 15 % = nil

2. Above 15 % to 30% = 15 % of differential amount between reserve price &

bid/tender offered.

3. Above 30 % to 50 % = 25 % of differential amount between reserve price &

bid/tender offered.

4. Above 50 % = 50 % of differential amount between reserve price &

bid/tender offered.

16. A Scrutiny Committee shall be constituted by the Deputy Commissioner of State Taxes and Excise of concerned District. All the documents/ application fee/ EMD deposited online by the applicant/ bidder will be analyzed by the Scrutiny Committee. The Committee will check the eligibility of the bidder on the basis of document uploaded on the portal and if found eligible/ in- eligible will write the remarks. In case of in-eligible bidder, the Committee shall upload the proceedings on the portal. For the online system, the Deputy/ Assistant Commissioner of State Taxes and Excise shall be the nodal officer till the completion of the online allotment process.

17. The allotment of Units/vends through e-auction shall be made by the District Allotment Committee. The District Allotment Committee shall consist of the Deputy Commissioner of the concerned District, Collector (Excise) of the Zone, Dy. Commissioner of State Taxes & Excise /Asstt. Commissioner of State Taxes & Excise in-charge of the district and any other gazetted officer of the Department nominated by the Commissioner of State Taxes & Excise. In case the Deputy Commissioner of the District is not available due to unavoidable circumstances, then the ADC or ADM of the concerned District shall form part of the District Allotment Committee. The Chairman of the Committee (Presiding Officer) will be Deputy Commissioner/ADC/ADM as the case may be. It shall be responsibility of the District Allotment Committee from the start of the bidding process till its conclusion to ensure that the online system is properly functioning (including availability of internet). Further, the online allotment process shall be held in the District NIC office/ hall or any other venue duly publicized which is well connected with the internet.

18. The District Allotment Committee shall club or de-club the unsold retail units and fresh e-allotment shall be conducted. It is clarified that the retail units where bid received at or above reserve price shall not be clubbed/de-clubbed with the unsold retail units.

19. In case more than one applicant has given the same bid for any particular vend/unit, the Committee shall select the successful allottee for such vend/unit by way of draw of lots. The result will be announced and all the process will be video graphed.

20. In case where any unit remains un-allotted by 31st March, 2026, the Dy. Commissioner of State Taxes and Excise / Asstt. Commissioner of State Taxes and Excise, I/c of the District with the approval of Collector (Excise) may allow the existing licensee of such unit during the previous year 2025-2026 at his option to continue operating the same till the time it is allotted or by 10th April, 2026 whichever is earlier. In case the existing licensee refuses to run the unit after 31st March, 2026, then the Commissioner of State Taxes and Excise or Collector (Excise) of the Zone or Dy.CST&E /ACST&E I/c of the District may allow any other person to run the unit till the unit is allotted afresh or by 10th April, 2026 whichever is earlier. The quota and license919 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 fee/Penalty payable by such licensee for such period shall be computed for the days of his operation beyond 31st March, 2026 proportionately on the quota for such unit for the year 2026-27. This license fee shall be payable on daily basis.

In case any unit still remains un-allotted upto 10th April or the next working day in case 10th April happens to be a holiday, the Unit shall be disposed of by the Commissioner of State Taxes and Excise by taking appropriate measures as he may deem fit in the interest of revenue, in consultation with the Collector (Excise) and the Dy.CST&E/ACST&E I/c of the District concerned.

21. During the currency of the year, if contingency of re-allotment of vend/unit arises, the Allotment Committee shall consist of the Collector (Excise) of the Zone, Dy.Commissioner of State Taxes & Excise/Asstt. Commissioner of State Taxes & Excise I/c of the District concerned and one Asstt.Commissioner of State Taxes & Excise nominated by the Collector (Excise). The re- allotment process shall be carried out in a online mode. The outgoing licensee shall further be liable to make up the loss of revenue to the Government and it shall be recovered from him as arrear of Land Revenue.

22. In case there is no bid for a particular vend/unit, the Collector (Excise) shall take necessary steps for the allotment of such vend/unit as per the directions of the Commissioner of State Taxes & Excise-cum-Financial Commissioner(Excise) H.P.

23. The Dy. Commissioner of State Taxes & Excise/Asstt. Commissioner of State Taxes & Excise I/C of the district shall display on the notice board, the list of the successful allottees whose offers for allotment have been confirmed by the Commissioner of State Taxes & Excise, Himachal Pradesh.

24. If any person who has been allotted vend/unit fails to make deposit of the amount of license fee/security or on confirmation of the allotment refuses to accept the license, the license may be re-allotted by any prescribed arrangement and such allottee shall not be entitled for refund of any amount he has deposited or shall not be entitled to any other claim.

25. The complete process of submission of online bids and opening of bids be completed during the hours which shall be published in the SoPs.

26. The licensee shall have to pay 8 % of the vend/unit value as advance fixed license fee as per the schedule below:—

The licensee shall be allowed to operate the liquor vends only if the complete advanced fixed license fee above is deposited as prescribed above. In addition to this, the licensee shall have to submit security amount equal to 8% of the Bid/Tender offered by him in the shape of FDR/Bank Guarantee of Scheduled Commercial Banks of India valid upto 30th June of the next financial year i.e. 2027-28, duly pledged in favour of the District In-charge concerned by 15th of April of the920 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 concerned financial year. The above-mentioned advance shown in the table deposited before 31-03-2026 shall be counted towards the excise revenue for the Excise Policy 2026-27.

In case of failure to deposit the entire advanced fixed license fee, the allotment of vends/units shall be canceled by the Collector (Excise) of the Zone concerned and the same shall be put up for re-allotment. Any advance amount deposited by such licensee shall be forfeited.

However, if the licensee submits the security amount, the cancellation proceedings in respect of defaulting unit/vend may be dropped by the Zonal In-charge by imposing a maximum penalty upto Rs. 1,00,000/- and the licensee shall be allowed to continue the operations.

27. The MGQ of Country Liquor allotted to a unit shall further be divided into twelve equal parts as per the condition No. 3.3 to be lifted compulsorily on monthly basis on the payment of the license fee thereon. However, if the licensee fails to lift the minimum guaranteed quota of Country Liquor for the month, he shall be required to deposit the license fee for the said month and if he fails to lift the prescribed quota he shall be liable for action as per condition No. 3.3 of this policy. The licensee shall have to deposit the entire license fee on the monthly basis. This condition shall not be applicable for IMFL.

28. If eligibility claim of a bidder is found to be defective the same shall be rejected with reasons to be recorded in writing.

29. If the highest bid or bids, in respect of any vend/unit, received by the Presiding Officer at the e-auction are rejected or not confirmed by the Financial Commissioner (Excise), the deposits of security and application fee deposited by the concerned bidder, shall be refunded to such bidder without any interest thereon. Deposit of advance amount shall confer no right on the highest bidder at e-auctions for the grant of a license.

If the highest bid or bids in respect of any vend or unit received by the Presiding Officer at the Auction/tender are approved and confirmed by the Financial Commissioner (Excise), the deposit of advance license fee made by the concerned bidder shall be counted towards the license fee in respect of the concerned vend/unit, and will be adjusted as prescribed and the remaining amount of license fee shall be paid by the licensee.

30. In case any vend/unit remained un-allotted by way of e-Auction process then the Financial Commissioner (Excise) may sell the un-allotted vends/units by any arrangement given in para 1.2 in Chapter-I of Excise Policy.

31. While allotting the retail vends L-2/L-14/L-14A by e-Auction, the Committee constituted for this purpose shall have the final authority to debar any such applicants whom the members of the Committee find out to be immediate family members of the defaulting licensees (whether current or old defaulter) from allotment of retail vends even if he/she is the highest bidder/successful allottee. The Committee shall pass a speaking order in the matter and convey the same immediately to the Commissioner of State Taxes and Excise, H.P. for approval. The concerned District Incharge shall submit a certificate to the Commissioner of State Taxes and Excise, H.P. that no defaulter or his immediate family members have been permitted for allotment of excise units in his jurisdiction. The disqualified applicant/bidder in such cases shall have no right to appeal to the higher authority. 32. The license fee payable for a particular month shall be deposited into the government treasury by the last working day of the same month and payment schedule of the annual license fees shall be as under :—

If the contingency arises and the units are re-allotted during the currency of the year, the license fee to be deposited in equal instalments for the remaining months of the year.

If the licensee fails to deposit the monthly license fee upto the last day of the month, his vend/unit shall be sealed by the District Incharge on the 1st day of the following month and report the matter to the Zonal Collector (Excise) immediately. The Zonal in-charge shall cancel the license of vend/unit within seven days positively and the advance amount deposited shall be forfeited. However, if the licensee deposits monthly license fee within 7 days, the cancellation of license in respect of defaulting unit/vend may be dropped by the Zonal In-charge.

33. When the bid exceeds the reserve price, the subsequent bid shall not be less than Rs. 1,00,000/- over the bid price for every subsequent bid.

34. In order to promote "Green Himachal Clean Himachal", the retail licensees shall maintain cleanliness and hygiene in and around the shop. Adequate number of dustbins shall be placed inside and outside the vend. Non-compliance of this provision will attract a penalty of Rs. 5,000/- for the first time and subsequent non-compliance, a penalty of Rs. 10,000/- shall be imposed by the District In-charge. The Retail sale licensees will make adequate fire safety arrangements.

35. The retail licensees may add/delete partner(s) with the approval of the Collector (Excise) of the Zone concerned, during the currency of the license period subject to the condition that the newpartner(s) fulfill the prescribed eligibility criteria. The addition/deletion may be done subject to payment of Rs. 3 lakh per partner for addition and Rs.6 lakh per partner for deletion. Further, deletion can be done only within six months (i.e. upto 30th September, 2026).

36. In the event of death of a sole proprietor or any other case, the Collector (Excise) may allow the legal heir(s) to continue the license for the remaining period, provided that the legal heir(s) are otherwise eligible to hold the license. 37. If a license is held by a partnership firm, in the event of death of a partner, the survivor(s) and the legal heir(s) of the deceased or in the eventuality of death of all the partners, their legal heir(s), if otherwise eligible, may be allowed by the Collector (Excise) to hold the license for the remaining period of the financial year.

38. In case there is any change in the territories of Municipal Corporation/Municipal Committee/Notified Area Committee and vice-versa and existing units/vends from the rural areas are added to the above mentioned local bodies, in that case, the existing L-2 and L-14 vends may be renamed accordingly. This shall not be deemed as change in composition of a unit.

39. If the confirmation from the Commissioner of State Taxes and Excise-cum-Financial Commissioner (Excise) is not received by 31¹st March, 2026, the Collector (Excise) may assume that the Financial Commissioner (Excise) has accorded confirmation for allotment.

40. The additional license in form L-2S/L-14S/L-14AS shall be granted to a retail licensee with the main vend in form L-2/L-14/L-14A within the State. The fixed annual license fee for the above licenses will be Rs. 10,00,000/-. Whereas, keeping in view the issue of smuggling of liquor into the State, the L-2S/L-14S/L-14AS vends shall be granted within a distance of 100 meter from the borders on the payment of Rs. 5,00,000/- as annual license fee. Such a L-2S/L-14S/L-14AS vends may be allowed within the distance of not more than the one third of the total distance between the vends of the applicant licensee/s and that of vends of the other licensee(s) in the vicinity, thereby creating a residual buffer area between the vends of one licensee and that of another licensee. The L-2S/L-14S/L-14AS shall be approved and granted by the Collector (Excise) of the Zone concerned. The quota of Country Liquor and Beer of the L-2S/L-14S/L-14AS shall be allotted by the Collector (Excise) of the Zone concerned out of the quota allotted to the main vend/unit for which the L-2S/L-14S/L-14AS is approved. In case of opening of L-2S/L-14S/L- 14AS at inter-district border, the Collector (Excise) shall decide the matter by considering the opinions of District In-charges of concerned districts if both districts fall within the same zone. However, if the matter pertains to districts located in different zones, the Collector (Excise) of both the Zones shall collectively decide the matter. For the purposes of the vends/additional license in form L-2S/ L-14S/L-14AS, No NOC/ resolution, from the Gram Sabha/Gram Panchayat shall be required where any vend/additional license in form L-2S/L-14S/L-14AS is to be granted.The license in form L-2A/L-14C (ahata) shall also be granted by the Collector (Excise) of the Zone to the licensee holding license in form L-2S/L-14S/L-14AS. The additional license in form L-2S/L- 14S/L-14AS shall not be granted after 30th September 2026.

41. In case of liquor remain unsold with outgoing licensee, he shall transfer his un-sold quota to the successful licensee with the permission of the Collector (Excise) of the Zone concerned. The unsold stock of liquor upto 3% of the Minimum Guaranteed Quota of the preceding year i.e. 2025-26, in the vend, shall not be adjusted in the Minimum Guaranteed Quota for the next year i.e. 2026-27. The successful licensee shall have to take this unsold stock on payment of license fee @ of 50% as is prescribed for the year 2026-27 and no excise duty and VAT shall be charged thereon.

The unsold stock of liquor in the vend as on 31-3-2026 exceeding 3% of the Minimum Guaranteed Quota of the preceding year i.e. 2025-26 shall be adjusted in the Minimum Guaranteed Quota for the next year i.e. 2026-27 and license fee shall be charged on that stock at the rate prescribed for the year 2026-27 but no Excise Duty and VAT shall be charged on such stock. It is further clarified that Minimum Guaranteed Quota for the year 2026-27 will have to be lifted as it is as prescribed in the Excise Policy 2026-27.

42. The retail vends can be opened in any of the markets, malls, local shopping complexes (LSCs) etc. as long as the standard rules and regulations of opening a new vend in the State are followed which includes restrictions on opening vends within a specified distance of Educational, Religious Institutions etc.

43. All other terms and conditions applicable for the allotment of vends by e-Auction shall apply mutatis mutandis to the allotment of vends by any other mode as per Himachal Pradesh Liquor License Rules 1986.

44. All the relevant provisions of the previous year i.e. Excise Policy for the year 2025- 2026, Excise Announcements and other relevant enactments/rules thereunder etc. shall apply mutatis-mutandis for the year 2026-27 to the extent they are in conformity with the Excise Policy 2026-27.

45. The Minimum Guaranteed Quota of CL and Beer shall be unit-wise whereas the passes shall be issued vend-wise similarly the passes in case of IMFL shall be issued vend-wise.

46. In case any licensee deposits the fee in the wrong head/sub-head, the same will be refunded/adjusted by the Collector (Excise) of the Zone with the prior approval of the Financial Commissioner (Excise)-cum-Commissioner of State Taxes and Excise, H.P.

47. (a) The department has identified the locations mentioned below to open High End Wine shops:—

1. District Kullu : Hotel Kunzum (Manali); HPTDC Hotel at Dohlunala 2. District Kangra : Hotel Dhauladhar (Dharmashala), Hotel Bhagsu,

(Mcleodganj)

3. District Shimla : Ashiana Goofa (The Ridge), Apple Blossom (Fagu), Tuti

Kandi, M.C. Parking, Shimla.

If the H.P. Tourism Corporation agrees to lease out the required space in these identified locations then the terms and condition for High End Wine shops shall be as under :—

(i) The quota of such high end wine shop will be reduced from the total quota of the same unit of the concerned licensee in whose jurisdiction such premises would be opened.

(ii) Fixed license fees of the concerned license will be Rs. 6 lakhs.

(iii) The High End Wine shops License for retail sale of all type of Beer, Wines, Ciders & RTD beverages, BIO Brands and IMFS/BII with EDP above Rs. 3601/- in the High End Wine shops.

(b) The High End Vends can also be opened in any Tourism (HPTDC Hotel) by the successful licensee of that area.

48. The unit/vend shall be allotted to the highest bidder quoting equal to or above the reserve price subject to the other provisions of the policy. In cases where single bid is received which is equal to or above the reserve price in any round, the same is accepted by the authority.

49. It shall be the responsibility of the Zonal Collector and District Incharges to sell out the retail units so formed. 50. In case of e-allotment, the existing terms & conditions/ forms of Excise Policy shall be suitably amended (add/ delete/ update/ insert/ issue corrigendum) by the Commissioner of State Taxes and Excise.

51. Any force majeure on account of law and order situation, natural calamity or by act of God shall not be applicable in excise matters as liquor trade has been considered as res extra commercium.

Sd/-

Commissioner of State Taxes and Excise.

_________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9597.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम, 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृत्त पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जोकि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डा0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब डिस्टलरी रूल्ज, 1932 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जो कि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules:—

1. The rule 9.5 (B) shall be substituted which is as under :-

"The license in form D-2E shall be issued to distilleries for manufacturing of ethanol in the State. The following terms and conditions to grant a license D-2E are as below :—

(i) For a stand-alone distillery intending to manufacture ethanol for the purpose of exclusive supply to petroleum companies shall have to fulfil all conditions as prescribed for D-2 license.

(ii) D-2E licensee shall supply ethanol to L-19 or L-19A licensee. The transfer fee on ethanol is as under :—

of spirit except ethanol.

(iv) The already existing distillery licensee D-2 and intending to obtain license D-2E shall have to maintain distinct storage facilities and separate record of manufacturing, storage and dispatch.

(v) The ethanol manufacturing unit shall deposit transfer fee on the movement of the Ethanol specifically for the Petroleum companies for the purpose of blending into Petrol and Diesel. The transfer fee shall be as under:—

1. Movement of ethanol to outside state = nil 2. Movement of ethanol within state = nil 3. Movement of ethanol from other States to H.P. (import) = Rs. 1 per bulk litr. Such transfer fee shall be deposited by the D-2E license holder in the prescribed head before the movement of ethanol. The D-2E license holder shall submit the monthly statement to the office of DCSTE of concerned district.

(v) All the other conditions applicable to the distilleries shall be applicable to the D-2E licensee also.

2. The sub-rule 9.5 (10) of rule 9.5 shall be substituted as under :—

The fixed fee for grant of letter of intent (LOI) for establishment of Distillery and extension fee for LoI shall be as under :—

The first extension of any kind of LOI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LOI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LOI shall only be extended by the Minister Incharge. There shall be no subsequent extension. The minimum capital investment for setting up a Distillery shall not be less than Rs. 30 Crores.

3. The sub-rule 9.17 (ii) of rule 9.17 shall be substituted as under :—

Transfer fee is levied on ENA as below :

हस्ता/-

राज्य कर एवं आबकारी आयुक्त।

--------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9597, Dated 31-03 - 2026 as required under Article 348(3) of the Constituted of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No.7-1/2026-EXN-9597.—In exercise of the powers conferred by sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Distillery Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :—

AMENDMENT

In the said rules:—

1. The rule 9.5 (B) shall be substituted which is as under :-

"The license in form D-2E shall be issued to distilleries for manufacturing of ethanol in the State. The following terms and conditions to grant a license D-2E are as below :—

(i) For a stand-alone distillery intending to manufacture ethanol for the purpose of exclusive supply to petroleum companies shall have to fulfil all conditions as prescribed for D-2 license.

(ii) D-2E licensee shall supply ethanol to L-19 or L-19A licensee. The transfer fee on ethanol is as under :—

(iii) The stand-alone D-2E licensee shall not be allowed to manufacture any other kind of spirit except ethanol.

(iv) The already existing distillery licensee D-2 and intending to obtain license D-2E shall have to maintain distinct storage facilities and separate record of manufacturing, storage and dispatch.

(v) The ethanol manufacturing unit shall deposit transfer fee on the movement of the Ethanol specifically for the Petroleum companies for the purpose of blending into Petrol and Diesel. The transfer fee shall be as under:—

1. Movement of ethanol to outside state = nil

2. Movement of ethanol within state = nil

3. Movement of ethanol from other States to H.P. (import) = Rs. 1 per bulk litre Such transfer fee shall be deposited by the D-2E license holder in the prescribed head before the movement of ethanol. The D-2E license holder shall submit the monthly statement to the office of DCSTE of concerned district.

(vi) All the other conditions applicable to the distilleries shall be applicable to the D-2E licensee also.

3. The sub-rule 9.5 (10) of rule 9.5 shall be substituted as under :—

The fixed fee for grant of letter of intent (LOI) for establishment of Distillery and extension fee for LoI shall be as under :—

The first extension of any kind of LOI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LOI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LOI shall only be extended by the Minister Incharge. There shall be no subsequent extension. The minimum capital investment for setting up a Distillery shall not be less than Rs. 30 Crores.

Transfer fee is levied on ENA as below :

Sd/-

Commissioner of State Taxes and Excise.

_________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9598.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविश्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोड़े गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जोकि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डा0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, एतद्‌द्वारा हिमाचल प्रदेश लिक्कर लाईसैंस रूल्ज, 1986 (जिन्हें यहां उसके पश्चात "उक्त रूल्ज" कहा गया है) में संशोधन करता हूं जो कि 01-04-2026 से मान्य होेंगेः-

संशोधन

In the said rules :—

1. The Rule 18-AA shall be substituted as under which is as under.—

"The L-3, L-4, L-5, L-3A, L-4A, L-5A, L3T, L-4T, L-5T, L-6, L-12, L-12A, L-12 AA, L-12AAA, L-12B and L-12C licensees will take supplies from any retail vend falling in the jurisdiction of the concerned ASTEO/STEO circle. In case of non- availability of the brands as required by the applicant, the District Incharge may allow him to lift the requisite liquor from any adjoining unit of different licensee within the district.

The Bar licensees i.e. L-3, L-4, L-5 (hotel with three star and above only) shall procure all the foreign liquor brands directly from the supplier of the foreign liquor brands (L- 1BB) on payment of assessed fee as prescribed by intimating the concerned excise officer. The owner of the hotel/bar shall ensure to furnish the certificate of rating of his hotel issued by the Hotel and Restaurant Association Classification Committee (HRACC) of the Ministry of Tourism, Govt. of India or any competent authority while applying for procurement of foreign liquor brands from L-1BB.

In case any L-3, L-4,L-5 (combined), L-4 & L-5, L-4A, L-5A, & L-3A, L-4A, L-5A licensee allows the serving of liquor out of the licensed premises in any part of his establishment without L-6A license, he shall be liable for imposition of penalty of Rs. 20,000/- for the first offence, Rs. 35,000/- for the second offence and Rs. 50,000/- for the third offence by the Collector of the Zone. The L-3, L-4, L-5 (combined), L-4 & L-5, L-4A, L-5A, & L-3A, L-4A, L-5A license shall be cancelled on the fourth such offence.

A holder of license in form L-3, L-4, L-5 (single unit), L-3-A, L-4-A, L-5-A (single unit), L-4 & L-5 (single unit) and L-4A,L-5A (single unit) shall be required to lift minimum quantity of the liquor, as prescribed below, proportionately on monthly basis during the current financial year i.e. 2026-26 from the L-2, L-14 and L-14A (whatsoever is applicable) licensee to which such bar license holder is attached for procuring supplies. It will also apply as a precondition for renewal of the license for the next financial year:—

The Minimum Annual Quota of L-4/L-5 and L-3, L-4, & L-5 shall include IMFL, wine and Beer. The Bar owner shall maintain the registers either manually or in digitized form and shall keep the monthly record. "930 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 2. The sub-rule 3(b) of Rule 18-A shall be substituted as under:— "The proprietor of L-4, L-5 and L-4A, L-5A should be a registered dealer under the Himachal Pradesh Goods and Services Tax Act, 2017 and should be paying a minimum of Rs. 15000/- GST per annum. The license shall only be granted/ renewed in respect of such owners who are paying GST on actual basis under the H.P. GST Act."

3. In Rule 1 entry 'L-6B' shall be substituted as under.—

The entry L-6B shall be read as LHS-1 as mentioned below:—

4. The sub-rule 38 (8) (b) shall be substituted as under:—

38 (8) (b) "The license in form L-6B shall be read as LHS-1 and the the license shall be granted and renewed by the Collector of the Zone for consuming liquor{only IMFL, BIO (Bottled In Origin), Beer, Wine & RTD} in the home stays/guest house. The licensee shall purchase liquor from the nearest retail vend as per requirement of the guest boarding in the home stay/guest house. In case of violation such license shall be cancelled by the Collector of the Zone concerned."

5. In Rule 1 entry 'HS-1 shall be substituted as under:—

The entry HS-1 shall be read as LFC-1 which is as under:—

6. The sub-rule 18 (G) shall be substituted as under:—

18 (G)"The license in form HS-1 shall be read as LFC-1 and the license in form LFC- 1 shall be granted and renewed by the Collector of the Zone to serve wine/ beer in the food serving restaurants/ food courts. The licensee shall procure the wine/ beer from the nearest L2/L14 retail vend as per requirement. The restaurants/foods courts should be registered with the tourism department. In case of violation the license shall be canceled by the Collector of the Zone concerned. One time possession of liquor shall not exceed 78 bulk liter of Beer/Draught Beer and 24 bottles of wine/cider. The licensee having license in form LFC-1 (a license for food serving restaurants/ food courts) shall be allowed to lift the wine from nearest S1-AA. In case, there in no nearest S1-AA located in the area, the licensee shall lift the said wine from the nearest L2/L14 vend. Whereas in case of beer/ draught beer, the existing provision shall stand as it is.

8. After rule 38 (11A) and before rule 38 (11) AB, a new rule 38 (11A-1) shall be

added as under:—

38 (11A-1) "A new license in form L-9AA shall be granted for permanent extension counter for sale of IMFL to ex-servicemen/ serving personals where the sanction has been granted by the Integrated HQ Min. of Def.(Army) Govt. of India. The fixed licensee fee shall be as applicable to L9 and shall be approved/ granted and renewed by the Collector (Excise) concerned. The licensee in form L-9AA shall procure liquor from the license in form L-9."

9. Rule 37 (10) shall be substituted as under:—

37 (10) "(a) No person to whom a license in form L-2, L-2A, L-14 , L-14A , L-20B, S-1F and S-1AA is granted shall establish the vend at a distance of not less than 100 (one hundred) metres from any recognised educational institutions and 30 (thirty) metres from place of worship by public at large, inter district Bus Stands, cremation or burial grounds falling in the limits of Municipal Corporation, Municipal Committee and Notified area Committee which are Urban areas having concentration of population. However, the distance of liquor vends from prominent places of worship by public at large i.e. Jakhoo Temple and Sankat Mochan Temple in Shimla district, Shri Chintpurni Temple in Una district, Shri Jwala Ji Temple in Kangra district, Deotsidh Temple in Hamirpur District, Shree Naina Devi Ji Temple and Shree Baba Balak Nath Ji at Shatalai in Bilaspur district must not be less than 600 metres.

In so far as areas other than those mentioned in the foregoing paragraphs are concerned, the distance for establishing liquor vends shall not be less than 100 (one hundred) metres from any recognised educational institution and 60 metres (sixty metres) from any place of worship by public at large, inter district Bus Stand, cremation or burial grounds.

(b) The distance from the vend is not to be measured from the gate of the School but the farthest point of the premises (building and play ground used exclusively by school students).

(c) All retail licensee shall install CCTV cameras having backup of atleast 7 days in their liquor vends.

(d) Warning shall be displayed conspicuously in Hindi & English on liquor vends as under:—

932 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 (i) "Liquor shall not be sold to children below the age of 18" and "अठारह वर्ष से कम आयु के बच्चों को शराब की बिक्री नहीं की जाएगी"

(ii) "Consumption of Alcohol is injurious to Health "शराब पीना स्वास्थ्य के लिये हानिकारक है"

The provisions prescribed in point (a) & (b) above shall not apply in such cases where a new recognized school/educational institution/main bus stand/place of worship comes up within the prescribed distance during the currency of the year subsequent to the establishment of vend for the year 2026-27.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

---------

[Authoritative English Text of state taxes and excise Department notification NO. 7-1/2026-EXN-

9598 dated 31-03-2026 as required under Article 348(3) of the constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31 March, 2026

No. 7-1/2026-EXN-9598.—In exercise of the powers conferred by sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Liquor License Rules, 1986 (hereinafter called the 'said rules') as amended from time to time, with effect from 01-04-2026 :—

AMENDMENTS

In the said rules :—

1. The Rule 18-AA shall be substituted as under which is as under:—

"The L-3, L-4, L-5, L-3A, L-4A, L-5A, L3T, L-4T, L-5T, L-6, L-12, L-12A, L-12 AA, L-12AAA, L-12B and L-12C licensees will take supplies from any retail vend falling in the jurisdiction of the concerned ASTEO/STEO circle. In case of non-933 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 availability of the brands as required by the applicant, the District Incharge may allow him to lift the requisite liquor from any adjoining unit of different licensee within the district.

The Bar licensees i.e. L-3, L-4, L-5 (hotel with three star and above only) shall procure all the foreign liquor brands directly from the supplier of the foreign liquor brands (L- 1BB) on payment of assessed fee as prescribed by intimating the concerned excise officer. The owner of the hotel/bar shall ensure to furnish the certificate of rating of his hotel issued by the Hotel and Restaurant Association Classification Committee (HRACC) of the Ministry of Tourism, Govt. of India or any competent authority while applying for procurement of foreign liquor brands from L-1BB.

In case any L-3, L-4,L-5 (combined), L-4 & L-5, L-4A, L-5A, & L-3A, L-4A, L-5A licensee allows the serving of liquor out of the licensed premises in any part of his establishment without L-6A license, he shall be liable for imposition of penalty of Rs. 20,000/- for the first offence, Rs. 35,000/- for the second offence and Rs. 50,000/- for the third offence by the Collector of the Zone. The L-3, L-4, L-5 (combined), L-4 & L-5, L-4A, L-5A, & L-3A, L-4A, L-5A license shall be cancelled on the fourth such offence.

A holder of license in form L-3, L-4, L-5 (single unit), L-3-A, L-4-A, L-5-A (single unit), L-4 & L-5 (single unit) and L-4A,L-5A (single unit) shall be required to lift minimum quantity of the liquor, as prescribed below, proportionately on monthly basis during the current financial year i.e. 2026-26 from the L-2, L-14 and L-14A (whatsoever is applicable) licensee to which such bar license holder is attached for procuring supplies. It will also apply as a precondition for renewal of the license for the next financial year:—

The Minimum Annual Quota of L-4/L-5 and L-3, L-4, & L-5 shall include IMFL, wine and Beer. The Bar owner shall maintain the registers either manually or in digitized form and shall keep the monthly record. "

2. The sub-rule 3(b) of Rule 18-A shall be substituted as under:—

"The proprietor of L-4, L-5 and L-4A, L-5A should be a registered dealer under the Himachal Pradesh Goods and Services Tax Act, 2017 and should be paying a minimum of Rs. 15000/- GST per annum. The license shall only be granted/ renewed in respect of such owners who are paying GST on actual basis under the H.P. GST Act."934 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 3. In Rule 1 entry 'L-6B' shall be substituted as under:—

The entry L-6B shall be read as LHS-1 as mentioned below:-

4. The sub-rule 38 (8) (b) shall be substituted as under:—

38 (8) (b) "The license in form L-6B shall be read as LHS-1 and the the license shall be granted and renewed by the Collector of the Zone for consuming liquor{only IMFL, BIO (Bottled In Origin), Beer, Wine & RTD} in the home stays/guest house. The licensee shall purchase liquor from the nearest retail vend as per requirement of the guest boarding in the home stay/guest house. In case of violation such license shall be cancelled by the Collector of the Zone concerned."

5. In Rule 1 entry 'HS-1 shall be substituted as under:—

The entry HS-1 shall be read as LFC-1 which is as under:—

6. The sub-rule 18 (G) shall be substituted as under:—

18 (G)"The license in form HS-1 shall be read as LFC-1 and the license in form LFC- 1 shall be granted and renewed by the Collector of the Zone to serve wine/ beer in the food serving restaurants/ food courts. The licensee shall procure the wine/ beer from the nearest L2/L14 retail vend as per requirement. The restaurants/foods courts should be registered with the tourism department. In case of violation the license shall be canceled by the Collector of the Zone concerned. One time possession of liquor shall not exceed 78 bulk liter of Beer/Draught Beer and 24 bottles of wine/cider. The licensee having license in form LFC-1 (a license for food serving restaurants/ food courts) shall be allowed to lift the wine from nearest S1-AA. In case, there in no nearest S1-AA located in the area, the licensee shall lift the said wine from the nearest L2/L14 vend. Whereas in case of beer/ draught beer, the existing provision shall stand as it is.

7. In Rule 1 a new entry 'L-9AA' shall be added after the entry 'L-9A' as under:—

8. After rule 38 (11A) and before rule 38 (11) AB, a new rule 38 (11A-1) shall be

added as under:—

38 (11A-1) "A new license in form L-9AA shall be granted for permanent extension counter for sale of IMFL to ex-servicemen/ serving personals where the sanction has been granted by the Integrated HQ Min. of Def.(Army) Govt. of India. The fixed licensee fee shall be as applicable to L9 and shall be approved/ granted and renewed by the Collector (Excise) concerned. The licensee in form L-9AA shall procure liquor from the license in form L-9."

9. Rule 37 (10) shall be substituted as under:—

37 (10) "(a) No person to whom a license in form L-2, L-2A, L-14 , L-14A , L-20B, S-1F and S-1AA is granted shall establish the vend at a distance of not less than 100 (one hundred) metres from any recognised educational institutions and 30 (thirty) metres from place of worship by public at large, inter district Bus Stands, cremation or burial grounds falling in the limits of Municipal Corporation, Municipal Committee and Notified area Committee which are Urban areas having concentration of population. However, the distance of liquor vends from prominent places of worship by public at large i.e. Jakhoo Temple and Sankat Mochan Temple in Shimla district, Shri Chintpurni Temple in Una district, Shri Jwala Ji Temple in Kangra district, Deotsidh Temple in Hamirpur District, Shree Naina Devi Ji Temple and Shree Baba Balak Nath Ji at Shatalai in Bilaspur district must not be less than 600 metres.

In so far as areas other than those mentioned in the foregoing paragraphs are concerned, the distance for establishing liquor vends shall not be less than 100 (one hundred) metres from any recognised educational institution and 60 metres (sixty metres) from any place of worship by public at large, inter district Bus Stand, cremation or burial grounds.

(b) The distance from the vend is not to be measured from the gate of the School but the farthest point of the premises (building and play ground used exclusively by school students).

(c) All retail licensee shall install CCTV cameras having backup of atleast 7 days in their liquor vends.

(d) Warning shall be displayed conspicuously in Hindi & English on liquor vends as under:—

936 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 (i) "Liquor shall not be sold to children below the age of 18" and "अठारह वर्ष से कम आयु के बच्चों को शराब की बिक्री नहीं की जाएगी"

(ii) "Consumption of Alcohol is injurious to Health "शराब पीना स्वास्थ्य के लिये हानिकारक है"

The provisions prescribed in point (a) & (b) above shall not apply in such cases where a new recognized school/educational institution/main bus stand/place of worship comes up within the prescribed distance during the currency of the year subsequent to the establishment of vend for the year 2026-27.

Sd/-

Commissioner of State Taxes and Excise.

________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

सख्याः 7-1/2026-ई.एक्स.एन.-9599.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोड़े गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जोकि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डा0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, हिमाचल प्रदेश एक्साईज बोंडिड वेयर-हाऊस रूल्ज, 1987 (जिन्हें यहां उसके पश्चात "उक्त रूल्ज" कहा गया है) में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules:—

The sub-rule 5 (A) of rule 5 shall be substituted as under:—

The fixed fee for grant of letter of intent (LOI) for establishment of Bottling Plant and extension fee for LoI shall be as under:—

The first extension of any kind of LOI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LOI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the937 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LOI shall only be extended by the Minister Incharge. There shall be no subsequent extension.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

--------

[Authoritative English Text Of State Taxes And Excise Department Notification No.7-1/2026-Exn-

9599 Dated 31-03-2026 As Required Under Article 348(3) Of The Constitution Of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION Shimla-171 009, the31 March, 2026.

No. 7-1/2026-EXN-9599.—In exercise of the powers conferred by sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the H.P. Bonded Warehouse Rules, 1987 as amended from time to time, applicable in the said areas (hereinafter called the "said rules") with effect from 01-04-2026:—

AMENDMENTS

In the said rules:—

The sub-rule 5 (A) of rule 5 shall be substituted as under:—

The fixed fee for grant of letter of intent (LOI) for establishment of Bottling Plant and extension fee for LoI shall be as under :-

The first extension of any kind of LOI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LOI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LOI shall only be extended by the Minister Incharge. There shall be no subsequent extension.

Sd/-

Commissioner of State Taxes and Excise.

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9600.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जोकि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डा0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, एतद द्वारा हिमाचल प्रदेश स्वीट (मैन्युफैक्चर) रूल्ज, 1988 (जिन्हें यहां उसके पश्चात "उक्त रूल्ज" कहा गया है) में सशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules:—

1. The sub-rule 4 (a) under rule 4 shall be substituted as under:—

(a) The manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of IMFL, Beer and Wine/Cider registered, manufactured and marketed in the State and also exported subject to proper bottling/lease agreement with the manufacturers located in the State.

(b) The bottling of imported wine and bottling of Imported Wine manufactured from "all grains" in the wineries of State is allowed subject to condition that the manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of Wine registered and bottled in the State for sale in H.P. and export subject to proper bottling tie-up/lease agreement with the manufacturers located in the State.

(c) The wineries in the State are allowed to import "all fruits and flower juices" or fermented fruit juice (of any fruit) and fermented flower juice" for manufacturing, bottling and sale of wine and cider subject to condition that the manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of Wine and Cider registered and bottled in the State for sale in H.P. and export subject to proper bottling tie-up/lease agreement with the manufacturers located in the State.

The manufacturers/non-manufacturers and the winery licensees of the State as mentioned above (a) (b) and (c) shall be allowed for bottling tie-up/lease agreement subject to following conditions :—

(i) A person intending to enter into lease/bottling arrangement shall furnish ITR's of atleast three previous years along with the agreement. However, this condition shall not be applicable to the newly constituted company or individual intending to enter into such lease/bottling agreement.

(ii) In case of lease agreement, a refundable security deposit in shape of a FDR pledged to the Collector of the Zone concerned amounting to Rs. 10 lakh in case of winery and Rs. 25 lakh in case of other manufacturers needs to be furnished by the lessee. This security amount shall liable to be forfeited in case of any breach of conditions of license by the lessee.

(iii) They have to furnish a declaration that no excise license previously held by them or the lease of a license in any State, has been canceled or suspended or denied to be renewed by the licensing authority owing to a breach of any of the provisions of the Act and/or Rules governing the grant of such license.

(iv) The lessor and lessee shall be held jointly and severally responsible for the payment of all Government dues pertaining to lease agreement and subsequent dues accrued thereon. In case of default of payment of any kind of dues, the lessor shall be bound to indemnify the lessee.

(v) The fixed license fee shall be Rs. 2 lakh per bottling tie-up/agreement in case of wine.

2. The sub-rule 3(A) under rule 3 shall be substituted as under:—

3(A) "The fixed fee for grant of letter of intent (LoI) for establishment of Winery and extension fee for LoI shall be as under:—

The first extension of any kind of LoI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LoI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LoI shall only be extended by the Minister Incharge. There shall be no subsequent extension.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

---------

[Authoritative English Text Of State Taxes And Excise Department Notification No.7-1/2026-Exn-

9600 Dated 31-03-2026 As Required Under Article 348(3) Of The Constitution Of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No. 7-1/2026-EXN-9600.—In exercise of the powers conferred by sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act,940 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Sweets (Manufacture) Rules, 1988 (hereinafter called the 'said rules') as amended from time to time, with effect from 01-04-2026:—

AMENDMENTS

In the said rules:—

1. The sub-rule 4 (a) under rule 4 shall be substituted as under:—

(a) The manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of IMFL, Beer and Wine/Cider registered, manufactured and marketed in the State and also exported subject to proper bottling/lease agreement with the manufacturers located in the State.

(b) The bottling of imported wine and bottling of Imported Wine manufactured from "all grains" in the wineries of State is allowed subject to condition that the manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of Wine registered and bottled in the State for sale in H.P. and export subject to proper bottling tie-up/lease agreement with the manufacturers located in the State.

(c) The wineries in the State are allowed to import "all fruits and flower juices" or fermented fruit juice (of any fruit) and fermented flower juice" for manufacturing, bottling and sale of wine and cider subject to condition that the manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of Wine and Cider registered and bottled in the State for sale in H.P. and export subject to proper bottling tie-up/lease agreement with the manufacturers located in the State.

The manufacturers/non-manufacturers and the winery licensees of the State as mentioned above (a) (b) and (c) shall be allowed for bottling tie-up/lease agreement subject to following conditions:—

(i) A person intending to enter into lease/bottling arrangement shall furnish ITR's of at least three previous years along with the agreement. However, this condition shall not be applicable to the newly constituted company or individual intending to enter into such lease/bottling agreement.

(ii) In case of lease agreement, a refundable security deposit in shape of a FDR pledged to the Collector of the Zone concerned amounting to Rs. 10 lakh in case of winery and Rs. 25 lakh in case of other manufacturers needs to be furnished by the lessee. This security amount shall liable to be forfeited in case of any breach of conditions of license by the lessee.

(iii) They have to furnish a declaration that no excise license previously held by them or the lease of a license in any State, has been canceled or suspended or denied to be renewed by the licensing authority owing to a breach of any of the provisions of the Act and/or Rules governing the grant of such license.

(iv) The lessor and lessee shall be held jointly and severally responsible for the payment of all Government dues pertaining to lease agreement and subsequent dues accrued thereon. In case of default of payment of any kind of dues, the lessor shall be bound to indemnify the lessee.

(v) The fixed license fee shall be Rs. 2 lakh per bottling tie-up/agreement in case of wine.

2. The sub-rule 3(A) under rule 3 shall be substituted as under:—

3(A) "The fixed fee for grant of letter of intent (LOI) for establishment of Winery and extension fee for LoI shall be as under:—

The first extension of any kind of LoI shall be allowed by the Commissioner of State Taxes and Excise and the second extension of LoI shall be allowed by the Administrative Secretary after the deposition of fixed license fee as mentioned above. In case, if the applicant is not able to establish his unit due to some unforeseen situation beyond his control within the above stipulated period then in such case such LoI shall only be extended by the Minister Incharge. There shall be no subsequent extension.

Sd/-

Commissioner of State Taxes and Excise.

__________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9601.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जोकि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुये, मैं, डा0 942 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेष में यथा लागू समय-समय पर संशोधित, एतद्‌द्वारा हिमाचल प्रदेश लिक्कर लाईसैंस रूल्ज, 1986 (जिन्हें यहां उसके पश्चात "उक्त रूल्ज" कहा गया है) में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगेः-

संशोधन

In the said rules:—

1. In rule 38, the sub-rule 38 (1) shall be substituted as under:—

(i) The L-1 license shall be granted to the bonafide residents of Himachal Pradesh only.

(ii) The licensee shall have to make his own arrangements for adequate space atleast 2000 square feet, for storage of Liquor for the L-1 license.

(iii) The application for grant of L-1 license shall be accompanied with the location map of the storage godown, layout plan, rent deed/proof of ownership of premises, affidavit of non-conviction and no dues under any enactment administered by the State Taxes and Excise Department and any other condition prescribed from time to time.

(iv) Application for the grant of L-1 license shall be submitted to the Dy./Astt.Commissioner of State Taxes & Excise, Incharge of the District concerned who will forward the same, after recording his remarks/recommendation to the Collector (Excise) of the zone concerned, who will grant the license subject to approval of the Commissioner of State Taxes & Excise, H.P.

(v) The holder of L-1 license will have to furnish a security of Rs. 15,00,000/- (Rupees Fifteen Lakhs only) in the shape of FDR/ Bank Guarantee per license duly pledged to the Dy./Astt. Commissioner of State Taxes & Excise, incharge of the District concerned.

(vi) The fixed license fee as prescribed shall be paid at the time of grant of license.

(vii) The L-1 licensee shall make wholesale supplies to L-2/ L-14/L-14A/ L-2S/ L-14S/L-14AS/ (in rural areas) S-1AA, S-1F. The L-1 may supply foreign liquor/IMFS/Beer/Cider/Wine/RTD to a license L-3,L-4,L-5/ L-4,L-5, L-3T, L-4T, L-5T& L-4A, L-5A only on approval of the District Incharge concerned.

(viii) The licensee (L-1) shall obtain supplies from the licensee having license in form L-1-B, L-1-C, L-1-BB, S-1-B &S-1/S-1-A only and shall not be allowed to import liquor from outside the State.

(ix) The licensee shall not sell any brand of Foreign Spirit, Indian Made Foreign Spirit, Beer/ RTD beverages, Indian Made Wine and Cider unless such brand has been registered with the Financial commissioner (Excise) and has been allotted a registration number.

(x) If any brand which was registered for the previous years and has not been registered for the current year is lying in the wholesale/ retail vends, such brands where the date of manufacturing liquor is not more than three years shall be943 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 allowed to be sold by the District Incharge and if the date of manufacturing liquor is more than three years then the such liquor shall be allowed to be sold by the Collector concerned on the clear recommendations of the District Incharge on the following grounds :—

(a) Sample testing of such liquor through CTL Kandaghat or any other NABL Accredited Laboratories (within State or adjoining State/UT).

(b) Deposition of differential amount of current excise levies and registration fees.

(c) Such liquor brands should be having holograms. (d) Such stock should not be a case property.

(xi) A license in form L-1 shall supply liquor to L-2 or L-14, or L-14 A licensee within the district. However, in case no L-1 is opened in a district the Collector in respect of his Zone and the Commissioner of State Taxes &Excise, Himachal Pradesh in respect of the State may allow retailers of such districts to obtain supplies from the approved L-1 licensees located in adjoining districts.

(xii) The transfer of IMFS from one L-1 to another L-1 within the Zone may be allowed on approval of the Collector of the Zone. However, if the L-1 concerned belongs to different Zones the transfer of IMFS shall be subject to approval of the Commissioner of State Taxes & Excise, (H.P.) The concerned L-1 licensees shall also enclose the stock statements (Quarts, Pints, Nips brands wise, batch wise with manufacturing date) relating to both the licensed premises i.e. transferor and transferee premises and such statements shall be duly signed and countersigned by the ETI/AETO I/C of the L-1, AETC/ETO Incharge of the district and the concerned Zonal Collector in case of Inter Zonal transfer of stock.

(xiii) An applicant may obtain L-1 in any district subject to the condition that the place where it is to be opened, should be situated as near as possible to the office of the AETC/ circle headquarter of the Excise & Taxation Officer/Excise & Taxation Inspector of the same district.

(xiv) The L-1 vend may be changed from one place to the other within a district on the recommendations of the Dy./Astt. Commissioner of State Taxes & Excise I/C of District and on application to Collector(Excise) of the concerned zone after the approval of the Commissioner of State Taxes & Excise, Himachal Pradesh.

(xv) The L-1 licensee shall be bound to give supply to any retail sale licensee located in the district of its operation, as demanded by such retail sale licensee.

(xvi) In case the L-1 licensee fails to make supplies of liquor, the Excise Commissioner will be at liberty to permit the retailer to take supplies of the liquor, from any other L-1 vend in Himachal Pradesh.

(xvii) The L-1 licensee shall be liable to pay such compensation to the retail sale licensee who has made demand for liquor from him but he fails to supply liquor within stipulated period as may be determined by the Collector (Excise).

(xviii) The Excise Officer, Incharge of the District shall report to the Financial Commissioner the names of the L-1 licensees in the district, by 15th April, each year.

(xx) 0.60% breakage in total shall be allowed for in-storage and in-transit losses to the L-1 wholesale vends subject to maintenance of proper record of the breakages and verification thereof by the ASTEO/STEO Incharge.

2. In rule 38, the sub-rule 38 (20) shall be substituted as under:—

(i) The L-13 licensee shall be allowed to sell multiple country liquor brands of any manufacturers of the State, however the licensee shall have to compulsorily provide country liquor brands of at least two manufacturers of the State. The L-13 license shall be granted to the bonafide residents of Himachal Pradesh only.

(ii) The licensee shall have to make his own arrangements for adequate space, at least 1500 square feet, for storage of Country Liquor for the L-13 license.

(iii) The application for grant of L-13 license shall be accompanied with the location map of the storage godown, layout plan, rent deed/proof of ownership of premises, affidavit of non-conviction and no dues under any enactment administered by the State Taxes and Excise Department and any other condition prescribed from time to time.

(iv) Application for the grant of L-13 license will be submitted to the Dy.Commissioner of State Taxes & Excise, Incharge of the District concerned who will forward the same, after recording his remarks/recommendation to the Collector (Excise) of the zone concerned, who will grant the license subject to approval of the Commissioner of State Taxes & Excise.

(v) The manufacturers of country liquor of the State are required to obtain L-13C license of wholesale vend of Country Liquor in a manufacturing unit, on the prescribed terms and conditions. Supplies to L-13 wholesale vends shall have to be made from these L-13C premises only.

(vi) The L-13 license can be obtained anywhere in any district subject to the condition that the place where it is to be opened, should be situated as near as possible to the office of Dy.Commissioner of State Taxes & Excise, circle headquarter of the Asstt. Commissioner of State Taxes & Excise / State Taxes and Excise Officer/ASTEO of the same district. However, an applicant may obtain more than one L-13 license in a particular district subject to the prescribed terms and conditions.

(vii) The holder of L-13 license will have to furnish a security of Rs.20,00,000/- (Rupees Twenty Lakh only) in the shape of FDR/ Bank Guarantee per license duly pledged to the Dy. Commissioner of State Taxes & Excise, incharge of the District concerned.

(viii) The Fixed License Fee as prescribed shall be paid at the time of grant of license.

(ix) The L-13 licensee shall be bound to give supplies of CL to any retail sale licensee of the district in which it is located, if so desired by such retail sale licensee. In case no L-13 vend is opened in a District, this condition may be relaxed by the Collector of the zone concerned in which case the retailer shall obtain supplies from the L-13 so approved by the Collector of the zone.

(x) In case the L-13 licensee fails to make supplies of liquor as demanded, the Collector, in respect of his Zone and The Commissioner of State Taxes & Excise, in respect of the state, will be at liberty to permit the retailer to take supplies of liquor, either from any other L-13 vend in Himachal Pradesh or direct from any of the Distilleries outside or inside the State.

(xi) The L-13 licensee shall be liable to pay such compensation to the retail sale licensee who has made demand for liquor from him but he fails to supply liquor within stipulated period as may be determined by the Collector (Excise).

(xii) The Excise Officer, Incharge of the District shall report to the Financial Commissioner the names of the L-13 licensees in the district, by 15th April, each year and he will also supply a list to the Managers of the Distilleries in Himachal Pradesh.

(xiii) The L-13 licensee shall obtain the supplies of country liquor from L-13C of a distillery/bottling plant of the State.

(xiv) The stock transfer of country liquor from the wholesale L-13 to another wholesale L-13 within the same Zone shall be allowed by the Collector subject to the prescribed permit fees.

(xv) The L-13 vend may be changed from one place to the other on the recommendations of the Dy. Commissioner of State Taxes & Excise I/C of District and on application to Collector(Excise) of the concerned zone after the approval of the Commissioner of State Taxes & Excise, Himachal Pradesh.

(xvi) If any brand which was registered for the previous years and has not been registered for the current year is lying in the wholesale/ retail vends, such brands where the date of manufacturing liquor is not more than three years shall be allowed to be sold by the District Incharge and if the date of manufacturing liquor is more than three years then the such liquor shall be allowed to be sold by the Collector concerned on the clear recommendations of the District Incharge on the following grounds :—

(a) Sample testing of such liquor through CTL Kandaghat or any other NABL Accredited Laboratories (within State or adjoining State/UT)

(b) Deposition of differential amount of current excise levies and registration fees.

(c) Such liquor brands should be having holograms.

(d) Such stock should not be a case property.

(xvii) A breakage of 0.60% in total shall be allowed for in-storage and in-transit losses to the L-13 wholesale vends subject to maintenance of proper record of the breakages and verification thereof by the ASTEO/STEO Incharge.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

---------

[Authoritative English Text Of State Taxes And Excise Department Notification No. 7-1/2026-

Exn-9601 Dated 31-03-2026 As Required Under Article 348(3) Of The Constitution Of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

AMENDMENTS

In the said rules:—

1. In rule 38, the sub-rule 38 (1) shall be substituted as under:—

(i) The L-1 license shall be granted to the bonafide residents of Himachal Pradesh only.

(ii) The licensee shall have to make his own arrangements for adequate space atleast 2000 square feet, for storage of Liquor for the L-1 license.

(iii) The application for grant of L-1 license shall be accompanied with the location map of the storage godown, layout plan, rent deed/proof of ownership of premises, affidavit of non-conviction and no dues under any enactment administered by the State Taxes and Excise Department and any other condition prescribed from time to time.

(iv) Application for the grant of L-1 license shall be submitted to the Dy./Astt. Commissioner of State Taxes & Excise, Incharge of the District concerned who will forward the same, after recording his remarks/recommendation to the Collector (Excise) of the zone concerned, who will grant the license subject to approval of the Commissioner of State Taxes & Excise, H.P.

(v) The holder of L-1 license will have to furnish a security of Rs.15,00,000/- (Rupees Fifteen Lakhs only) in the shape of FDR/ Bank Guarantee per license duly pledged to the Dy/Astt. Commissioner of State Taxes & Excise, incharge of the District concerned.

(vi) The fixed license fee as prescribed shall be paid at the time of grant of license.

L-14S/L-14AS/ (in rural areas) S-1AA, S-1F. The L-1 may supply foreign liquor/IMFS/Beer/Cider/Wine/RTD to a license L-3,L-4,L-5/ L-4,L-5, L-3T, L-4T, L-5T& L-4A, L-5A only on approval of the District Incharge concerned.

(viii) The licensee (L-1) shall obtain supplies from the licensee having license in form L-1-B, L-1-C, L-1-BB, S-1-B &S-1/S-1-A only and shall not be allowed to import liquor from outside the State.

(ix) The licensee shall not sell any brand of Foreign Spirit, Indian Made Foreign Spirit, Beer/ RTD beverages, Indian Made Wine and Cider unless such brand has been registered with the Financial commissioner (Excise) and has been allotted a registration number.

(x) If any brand which was registered for the previous years and has not been registered for the current year is lying in the wholesale/ retail vends, such brands where the date of manufacturing liquor is not more than three years shall be allowed to be sold by the District Incharge and if the date of manufacturing liquor is more than three years then the such liquor shall be allowed to be sold by the Collector concerned on the clear recommendations of the District Incharge on the following grounds :—

(a) Sample testing of such liquor through CTL Kandaghat or any other NABL Accredited Laboratories (within State or adjoining State/UT).

(b) Deposition of differential amount of current excise levies and registration fees.

(c) Such liquor brands should be having holograms.

(d) Such stock should not be a case property.

(xi) A license in form L-1 shall supply liquor to L-2 or L-14, or L-14 A licensee within the district. However, in case no L-1 is opened in a district the Collector in respect of his Zone and the Commissioner of State Taxes &Excise, Himachal Pradesh in respect of the State may allow retailers of such districts to obtain supplies from the approved L-1 licensees located in adjoining districts.

(xii) The transfer of IMFS from one L-1 to another L-1 within the Zone may be allowed on approval of the Collector of the Zone. However, if the L-1 concerned belongs to different Zones the transfer of IMFS shall be subject to approval of the Commissioner of State Taxes & Excise, (H.P.) The concerned L-1 licensees shall also enclose the stock statements (Quarts, Pints, Nips brands wise, batch wise with manufacturing date) relating to both the licensed premises i.e. transferor and transferee premises and such statements shall be duly signed and countersigned by the ETI/AETO I/C of the L-1, AETC/ETO Incharge of the district and the concerned Zonal Collector in case of Inter Zonal transfer of stock.

(xiii) An applicant may obtain L-1 in any district subject to the condition that the place where it is to be opened, should be situated as near as possible to the office of the AETC/ circle headquarter of the Excise & Taxation Officer/Excise & Taxation Inspector of the same district.

(xiv) The L-1 vend may be changed from one place to the other within a district on the recommendations of the Dy./Astt. Commissioner of State Taxes & Excise I/C of District and on application to Collector(Excise) of the concerned zone after the approval of the Commissioner of State Taxes & Excise, Himachal Pradesh.

(xv) The L-1 licensee shall be bound to give supply to any retail sale licensee located in the district of its operation, as demanded by such retail sale licensee.

(xvi) In case the L-1 licensee fails to make supplies of liquor, the Excise Commissioner will be at liberty to permit the retailer to take supplies of the liquor, from any other L-1 vend in Himachal Pradesh.

(xvii) The L-1 licensee shall be liable to pay such compensation to the retail sale licensee who has made demand for liquor from him but he fails to supply liquor within stipulated period as may be determined by the Collector (Excise).

(xviii) The Excise Officer, Incharge of the District shall report to the Financial Commissioner the names of the L-1 licensees in the district, by 15th April, each year.

(xix) The license in form L-1 shall not be granted to a L-1C license holder.

(xx) 0.60% breakage in total shall be allowed for in-storage and in-transit losses to the L-1 wholesale vends subject to maintenance of proper record of the breakages and verification thereof by the ASTEO/STEO Incharge.

2. In rule 38, the sub-rule 38 (20) shall be substituted as under.—

(i) The L-13 licensee shall be allowed to sell multiple country liquor brands of any manufacturers of the State, however the licensee shall have to compulsorily provide country liquor brands of at least two manufacturers of the State. The L-13 license shall be granted to the bonafide residents of Himachal Pradesh only.

(ii) The licensee shall have to make his own arrangements for adequate space, at least 1500 square feet, for storage of Country Liquor for the L-13 license.

(iii) The application for grant of L-13 license shall be accompanied with the location map of the storage godown, layout plan, rent deed/proof of ownership of premises, affidavit of non-conviction and no dues under any enactment administered by the State Taxes and Excise Department and any other condition prescribed from time to time.

(iv) Application for the grant of L-13 license will be submitted to the Dy.Commissioner of State Taxes & Excise, Incharge of the District concerned who will forward the same, after recording his remarks/recommendation to the Collector (Excise) of the zone concerned, who will grant the license subject to approval of the Commissioner of State Taxes & Excise.

(v) The manufacturers of country liquor of the State are required to obtain L-13C license of wholesale vend of Country Liquor in a manufacturing unit, on the prescribed terms and conditions. Supplies to L-13 wholesale vends shall have to be made from these L-13C premises only.

(vi) The L-13 license can be obtained anywhere in any district subject to the condition that the place where it is to be opened, should be situated as near as possible to the office of Dy.Commissioner of State Taxes & Excise, circle headquarter of the Asstt. Commissioner of State Taxes & Excise / State Taxes and Excise Officer/ASTEO of the same district. However, an applicant may obtain more than one L-13 license in a particular district subject to the prescribed terms and conditions.

(vii) The holder of L-13 license will have to furnish a security of Rs.20,00,000/- (Rupees Twenty Lakh only) in the shape of FDR/ Bank Guarantee per license duly pledged to the Dy.Commissioner of State Taxes & Excise, incharge of the District concerned.

(viii) The Fixed License Fee as prescribed shall be paid at the time of grant of license.

(ix) The L-13 licensee shall be bound to give supplies of CL to any retail sale licensee of the district in which it is located, if so desired by such retail sale licensee. In case no L-13 vend is opened in a District, this condition may be relaxed by the Collector of the zone concerned in which case the retailer shall obtain supplies from the L-13 so approved by the Collector of the zone.

(x) In case the L-13 licensee fails to make supplies of liquor as demanded, the Collector, in respect of his Zone and The Commissioner of State Taxes & Excise, in respect of the state, will be at liberty to permit the retailer to take supplies of liquor, either from any other L-13 vend in Himachal Pradesh or direct from any of the Distilleries outside or inside the State.

(xi) The L-13 licensee shall be liable to pay such compensation to the retail sale licensee who has made demand for liquor from him but he fails to supply liquor within stipulated period as may be determined by the Collector (Excise).

(xii) The Excise Officer, Incharge of the District shall report to the Financial Commissioner the names of the L-13 licensees in the district, by 15th April, each year and he will also supply a list to the Managers of the Distilleries in Himachal Pradesh.

(xiii) The L-13 licensee shall obtain the supplies of country liquor from L-13C of a distillery/bottling plant of the State.

(xiv) The stock transfer of country liquor from the wholesale L-13 to another wholesale L-13 within the same Zone shall be allowed by the Collector subject to the prescribed permit fees.

(xv) The L-13 vend may be changed from one place to the other on the recommendations of the Dy. Commissioner of State Taxes & Excise I/C of District and on application to Collector(Excise) of the concerned zone after the approval of the Commissioner of State Taxes & Excise, Himachal Pradesh.

(xvi) If any brand which was registered for the previous years and has not been registered for the current year is lying in the wholesale/ retail vends, such brands where the date of manufacturing liquor is not more than three years shall be allowed to be sold by the District Incharge and if the date of manufacturing liquor950 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 is more than three years then the such liquor shall be allowed to be sold by the Collector concerned on the clear recommendations of the District Incharge on the following grounds :—

(a) Sample testing of such liquor through CTL Kandaghat or any other NABL Accredited Laboratories (within State or adjoining State/UT).

(b) Deposition of differential amount of current excise levies and registration fees.

(c) Such liquor brands should be having holograms.

(d) Such stock should not be a case property.

(xvii) A breakage of 0.60% in total shall be allowed for in-storage and in-transit losses to the L-13 wholesale vends subject to maintenance of proper record of the breakages and verification thereof by the ASTEO/STEO Incharge.

Sd/-

Commissioner of State Taxes and Excise.

______________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9602.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेष आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझ में निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डा0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, हिमाचल प्रदेश लिक्कर लाईसैंस रूल्ज, 1986 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं, जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules:—

1. The sub-rule 37 (32) shall be substituted as under:—

37 (32) "If any licensee, having in his possession on the expiry or determination from any other cause of his license, any intoxicants which he is unable to dispose off, he shall at once surrender the same to the Collector. The Collector (Excise) shall make such intoxicant over, in any quantity not exceeding that which the transferee is likely to sell within two months to the incoming license or otherwise to any license within the951 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 district who is licensed to sell intoxicants of the kind surrendered, provided that if any such intoxicants be declared unfit for use, after chemical analysis, the Collector (Excise) shall cause the same to be destroyed.

In such a case if the liquor after chemical analysis is found unfit for human consumption/ expired liquor, the Collector shall cause the same to be destroyed. Further, if the liquor after chemical analysis is found to be fit for human consumption, then in such case the Collector shall dispose of such liquor in the following manner :

i. To auction such liquor "and"

ii. In case if no such licensee is willing to purchase such liquor then Collector shall auction the liquor to the distilleries for re-distillation "and".

If the distilleries also refuse to re-distil the same because of insufficient/ less quantity, then the Collector shall destroy such liquor."

2. The sub-rule 38 (2) (e) under rule 38 shall be substituted as under:—

38 (2) (e) "If the retail licensee is found to be indulged in overcharging or selling below the Minimum Retail Sale Price then the particular vend shall be sealed for one day by DCSTE (Excise) under intimation to the Collector (Excise). In case of subsequent violations by the same licensee in any of his vends then the vend where violation has been detected shall be sealed for two days. The sealing of vend shall be in addition to any other penal proceedings under the Law that may be initiated".

3. A new sub-rule 38(2)( j )after sub-rule 38 (2) (i)shall be added as under:—

38(2)( j ) "If a licensee possesses more than 5 cases of any type of liquor of other licensee unit then apart from the applicable provisions of the HP Excise Act, 2011, the District In-charge shall impose a penalty of Rs. 25,000. In addition to this, if any person/licensee carries/possesses liquor in plastic bottles/pouch, then apart from the applicable provisions of the HP Excise Act, 2011 the District Incharges shall impose penalty of Rs. 50,000/- ."

4. In Rule 38 (26A), after sub-rule 26(A) (f), a new sub-rule 26 (A) (g) shall be added

as under:—

A licensee holding L-19A licence shall be allowed by the Collector (Excise) of the Zone to transfer/ sale its stock, including all kinds of spirits used under the L-19A licence, to another licensee holding an L-19A license, subject to the condition that the selling licensee furnishes a consent certificate from the transferee licensee.

Further, the transferee licensee must hold a license in form L-19A for the relevant financial year. In addition to this, the licensee shall have to pay permit fee and transfer fee as applicable.

5. In Rule 38 (2), only first para i.e. "A license in form L.2 shall be granted for retail

vend of foreign liquor to the public only and wholesale vend to licenses in form L.3, L.3-A,

L.4, L.4-A, L.5, L.5-A and L.12-A, L.12-B and L.12-C" shall be substituted as under:—

38 (2) "A license in form L-2 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for sale to the public in urban areas. The952 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 licensee (L-2) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises ".

Further, L-2 means retail vend of IMFL, BII, BIO, Beer, Wine, Cider, Country Liquor & RTD etc. in urban areas (Municipal Corporation, Municipal Committee, Municipal councils, Nagar Panchayat, Notified Area Committee, SADA etc. or as notified by the Government).

6. In Rule 38 (21), first para i.e. "License in form L.14 shall be granted for the retail

vend of country spirit for "on" and "off" consumption" shall be substituted as under:—

38 (21) "A license in form L-14 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption on and off the premises in the rural areas. The licensee (L-14) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises."

7. In Rule 38 (22), the first para i.e. "License in form L.14-A shall be granted for

the retail vend of country spirit for consumption off the premises" shall be substituted as

under:—

38 (22) "A license in form L-14-A for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption off the premises in rural areas. The licensee (L-14A) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises."

8. The Rule 18 (D) shall be substituted as under.—Additional Conditions for grant/renewal of L-3/ L-4 & L-5, L-4 & L-5, L-4A & L-5A licenses.—

(i) The L-3/ L-4 & L-5, L-4 & L-5, L-4A & L-5A licensees should have a minimum restaurant area and Bar area of 800 sq. feet.

(ii) The restaurant and bar should be equipped with a modern and hygienic kitchen with area of minimum 100 sq. feet.

(iii) The restaurant and bar should have modern neat and clean toilets and should be attached with the Bar /Restaurants.

(iv) The restaurant and bar should be having proper wooden furniture of good quality (v) The above conditions shall apply to all existing and new bar licensees in the State. The Deputy/Asstt. Commissioner I/C of the Districts shall ensure that all licensees comply with the above conditions for the grant of new/renewal of existing licenses. The Bars unable to meet above norms shall not be renewed. The Deputy/Asstt. Commissioner I/C of the Districts shall inspect every bar and certify whether they are fit for renewal or not.

(vi) (a) The licensee shall display a notice board in Hindi and English prominently in front of the licensed premises declaring that "Drinking of liquor is injurious953 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 to Health" and "Consumption & Trafficking of Narcotic Drugs & Psychotropic Substances is prohibited in Law and Punishable with Rigorous Imprisonment and Fine".

(b) As per Narcotics Control Bureau, Ministry of Home Affairs, Government of India, all Hotels/Pubs/Bars/Restaurants/Cafes etc. shall display the sign boards in Hindi and English mandatorily at entry points as under.—

"Consumption & Trafficking of Narcotic Drugs & Psychotropic Substances is Prohibited in Law and Punishable with Rigorous Imprisonment and Fine."

(vii) Appropriate number of fire extinguisher should be installed in the concerned Bar premises and shall follow the guidelines issued by Tourism Department in this regard.

9. The sub-rule 38 (2) (i) shall be deleted which is as under:—

2(i) "The licensee may have an option to sell and store both types of liquor i.e. IMFL and Country Liquor in the L-2 retail vend in the urban areas, having the quota of Country Liquor in any vend of that unit, on the same pattern which exists in rural areas with the prior permission of the Collector of the Zone concerned."

हस्ताक्षरित/-

--------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9602 Dated 31-03 - 2026 as required under Article 348(3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No. 7-1/2026-EXN-9602.— In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under Section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Liquor License Rules, 1986 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :-

AMENDMENT

In the said rules:—

1. The sub-rule 37 (32) shall be substituted as under:—

37 (32) "If any licensee, having in his possession on the expiry or determination from any other cause of his license, any intoxicants which he is unable to dispose off, he shall at once surrender the same to the Collector. The Collector (Excise) shall make such intoxicant over, in any quantity not exceeding that which the transferee is likely to sell within two months to the incoming license or otherwise to any license within the district who is licensed to sell intoxicants of the kind surrendered, provided that if any such intoxicants be declared unfit for use, after chemical analysis, the Collector (Excise) shall cause the same to be destroyed.

In such a case if the liquor after chemical analysis is found unfit for human consumption/ expired liquor, the Collector shall cause the same to be destroyed. Further, if the liquor after chemical analysis is found to be fit for human consumption, then in such case the Collector shall dispose of such liquor in the following manner :

i. To auction such liquor "and" ii. In case if no such licensee is willing to purchase such liquor then Collector shall auction the liquor to the distilleries for re-distillation "and."

If the distilleries also refuse to re-distil the same because of insufficient/ less quantity, then the Collector shall destroy such liquor."

2. The sub-rule 38 (2) (e) under rule 38 shall be substituted as under:—

38 (2) (e) "If the retail licensee is found to be indulged in overcharging or selling below the Minimum Retail Sale Price then the particular vend shall be sealed for one day by DCSTE (Excise) under intimation to the Collector (Excise). In case of subsequent violations by the same licensee in any of his vends then the vend where violation has been detected shall be sealed for two days. The sealing of vend shall be in addition to any other penal proceedings under the Law that may be initiated."

3. A new sub-rule 38(2)( j )after sub-rule 38 (2) (i)shall be added as under:—

38(2)( j ) "If a licensee possesses more than 5 cases of any type of liquor of other licensee unit then apart from the applicable provisions of the HP Excise Act, 2011, the District In-charge shall impose a penalty of Rs. 25,000. In addition to this, if any person/licensee carries/possesses liquor in plastic bottles/pouch, then apart from the applicable provisions of the HP Excise Act, 2011 the District Incharges shall impose penalty of Rs. 50,000/- ."

4. In Rule 38 (26A), after sub-rule 26(A) (f), a new sub-rule 26 (A) (g) shall be added

as under:—

A licensee holding L-19A licence shall be allowed by the Collector (Excise) of the Zone to transfer/ sale its stock, including all kinds of spirits used under the L-19A licence, to another licensee holding an L-19A license, subject to the condition that the selling licensee furnishes a consent certificate from the transferee licensee.

Further, the transferee licensee must hold a license in form L-19A for the relevant financial year. In addition to this, the licensee shall have to pay permit fee and transfer fee as applicable.

5. In Rule 38 (2), only first para i.e. "A license in form L.2 shall be granted for retail

vend of foreign liquor to the public only and wholesale vend to licenses in form L.3, L.3-A,

L.4, L.4-A, L.5, L.5-A and L.12-A, L.12-B and L.12-C" shall be substituted as under:—

38 (2) "A license in form L-2 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for sale to the public in urban areas. The licensee (L-2) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises ".

Further, L-2 means retail vend of IMFL, BII, BIO, Beer, Wine, Cider, Country Liquor & RTD etc in urban areas (Municipal Corporation, Municipal Committee, Municipal councils, Nagar Panchayat, Notified Area Committee, SADA etc. or as notified by the Government).

6. In Rule 38 (21), first para i.e. "License in form L.14 shall be granted for the retail

vend of country spirit for "on" and "off" consumption" shall be substituted as under:—

38 (21) "A license in form L-14 for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption on and off the premises in the rural areas. The licensee (L-14) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises."

7. In Rule 38 (22), the first para i.e. "License in form L.14-A shall be granted for

the retail vend of country spirit for consumption off the premises" shall be substituted as

under:—

38 (22) "A license in form L-14-A for retail vend of all types of liquor including IMFL, BII, BIO, Beer, Wine, Country Liquor & RTD etc. for consumption off the premises in rural areas. The licensee (L-14A) will also be eligible to sell above said liquor (except Country Liquor) in wholesale to the licensees in form L-3, L-4, L-5, L-3A, L-4A, L-5A, L-3T, L-4T, L-5T, L-12A, L-12B, L-12C etc. for consumption off the premises."

8. The Rule 18 (D) shall be substituted as under.—Additional Conditions for grant/renewal of L-3/ L-4 & L-5, L-4 & L-5, L-4A & L-5A licenses.—

(i) The L-3/ L-4 & L-5, L-4 & L-5, L-4A & L-5A licensees should have a minimum restaurant area and Bar area of 800 sq. feet.

(ii) The restaurant and bar should be equipped with a modern and hygienic kitchen with area of minimum 100 sq. feet.

(iii) The restaurant and bar should have modern neat and clean toilets and should be attached with the Bar /Restaurants.

(iv) The restaurant and bar should be having proper wooden furniture of good quality (v) The above conditions shall apply to all existing and new bar licensees in the State. The Deputy/Asstt. Commissioner I/C of the Districts shall ensure that all licensees comply with the above conditions for the grant of new/renewal of existing licenses. The Bars unable to meet above norms shall not be renewed. The Deputy/Asstt. Commissioner I/C of the Districts shall inspect every bar and certify whether they are fit for renewal or not.

(vi) (a) The licensee shall display a notice board in Hindi and English prominently in front of the licensed premises declaring that "Drinking of liquor is injurious to Health" and "Consumption & Trafficking of Narcotic Drugs & Psychotropic Substances is prohibited in Law and Punishable with Rigorous Imprisonment and Fine."

(b) As per Narcotics Control Bureau, Ministry of Home Affairs, Government of India, all Hotels/Pubs/Bars/Restaurants/Cafes etc. shall display the sign boards in Hindi and English mandatorily at entry points as under.—

"Consumption & Trafficking of Narcotic Drugs & Psychotropic Substances is Prohibited in Law and Punishable with Rigorous Imprisonment and Fine."

(vii) Appropriate number of fire extinguisher should be installed in the concerned Bar premises and shall follow the guidelines issued by Tourism Department in this regard.

9. The sub-rule 38 (2) (i) shall be deleted which is as under:—

Sd/-

Commissioner of State Taxes and Excise.

___________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9603.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम, 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोड़े गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित हैं, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌ द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब परमिट एण्ड पास रूल्ज, 1986 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगेः-

संशोधन

In the said rules, the sub-rule 7.2 (AAA) shall be substituted as under:—

"A permit fee @ Rs. 0.50 per bulk litre shall be applicable wherever there is requirement of permit except for the permit issued for inter/intra district quota transfer. The permit fee @ Rs.0.50 per bulk liter which has been deposited and such a permit has not been executed in such cases the amount deposited shall be verified & adjusted by the District In-charge of the concerned District. "

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

------

[Authoritative English Text Of Excise & Taxation Department Notification No.7-1/2026-Exn-9603

Dated 31-03-2026 As Required Under Article 348(3) Of The Constitution Of Indi].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171009, the 31st March, 2026

No. 7-1/2026-EXN-9603.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under Section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Liquor Permit and Pass Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :-

AMENDMENTS

In the said rules, the sub-rule 7.2 (AAA) shall be substituted as under:—

"A permit fee @ Rs. 0.50 per bulk litre shall be applicable wherever there is requirement of permit except for the permit issued for inter/intra district quota transfer. The permit fee @ Rs.0.50 per bulk liter which has been deposited and such a permit has not been executed in such cases the amount deposited shall be verified & adjusted by the District In-charge of the concerned District. "

Sd/-

Commissioner of State Taxes and Excise.

__________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9604.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोड़े गए क्षेत्रों में यथा प्रवृत पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेष आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियमष् 1914 (1914 का 1) की धारा 9 के तहत मुझ में निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित हैं, का प्रयोग करते हुये, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌ द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, हिमाचल प्रदेश लिक्कर लाईसैंस रूल्ज, 1986 (जिन्हें इसके पश्चात "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules.—

The form "B" (specimen of the affidavit to be furnished by an applicat) shall be substited as under .—

FORM "B" (Specimen of the affidavit to be furnished by an *applicant)

AFFIDAVIT

I …………………………………………………………………………………………………… s/o, d/o, w/o …………………………………………………..r/o………………………………… ……………………………………………………………………. do hereby solemnly affirm and declare :—

(i) That I possess or has an arrangement for taking on rent suitable premises in that locality for opening the shop in accordance with the provisions of Himachal Pradesh Liquor License Rules, 1986.

(ii) That the proposed premises have not been constructed in violation of any law or rules (iii) That I possess good moral character and have no criminal back ground nor have been convicted of any offence punishable under any taxation statute in Himachal Pradesh.

(iv) That I shall not employ any salesmen or representative who has criminal background as mentioned in clause (iii) or who suffers from any infectious or contagious diseases or is below 21 years of age.

(v) That I am not in arrears of any Government dues

(vi) That I am **solvent and has the necessary funds or has made arrangements for the necessary funds, for conducting the business, the details of which shall be made available to licensing authority if required.

* If there are more than one applicants, each applicant is required to file separate affidavit.

**Solvency is to be declared in Form "A" attached to the application form and the minimum

value of their assets should be at least 25% of annual License Fee of the vend/unit for which

application submitted.

(vii) That I have not been convicted of any non-bailable offence by a criminal court (viii) That I have not held a license in Himachal Pradesh for sale of any intoxicant that was cancelled for failure to pay the dues.

(ix) That I am not a defaulter under any of the Acts administered by the Excise & Taxation Department, Himachal Pradesh.

(x) The documents pertaining to land submitted against the Excise solvency is free from all encumbrances.

(xi) I shall not mortgage, sell and transfer the declared immovable property during the currency of the Excise license or unless all the Excise dues are deposited.

(xii) I shall be responsible to install/ implement Track and Trace hardware and software system as already prescribed by the Department.

(xiii)I have gone through the Excise Policy 2026-27 and agree to abide by the provisions of the H.P. Excise Act, 2011/Punjab Excise Act, 1914 as applicable in Himachal Pradesh and the rules framed thereunder and the terms and conditions of the license which may be granted.

Place.

Deponent Date:

Verification.

Verified that the above statement is true and correct to the best of my knowledge and belief and nothing has been concealed therein.

Deponent

Attested

Signature and Stamp of Notary Public.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

--------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9604 Dated 31-03 -2026 as required under Article 348(3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No.7-1/2026-EXN-9604.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act,960 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Liquor License Rules, 1986 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :-

AMENDMENT

In the said rules.—

The form "B" (specimen of the affidavit to be furnished by an applicat) shall be substited as under .—

FORM "B" (Specimen of the affidavit to be furnished by an *applicant)

AFFIDAVIT

I …………………………………………………………………………………………………… s/o, d/o, w/o …………………………………………………..r/o………………………………… ……………………………………………………………………. do hereby solemnly affirm and declare :—

(i) That I possess or has an arrangement for taking on rent suitable premises in that locality for opening the shop in accordance with the provisions of Himachal Pradesh Liquor License Rules, 1986.

(ii) That the proposed premises have not been constructed in violation of any law or rules (iii) That I possess good moral character and have no criminal back ground nor have been convicted of any offence punishable under any taxation statute in Himachal Pradesh.

(iv) That I shall not employ any salesmen or representative who has criminal background as mentioned in clause (iii) or who suffers from any infectious or contagious diseases or is below 21 years of age.

(v) That I am not in arrears of any Government dues

(vi) That I am **solvent and has the necessary funds or has made arrangements for the necessary funds, for conducting the business, the details of which shall be made available to licensing authority if required.

* If there are more than one applicants, each applicant is required to file separate affidavit.

**Solvency is to be declared in Form "A" attached to the application form and the minimum

value of their assets should be at least 25% of annual License Fee of the vend/unit for which

application submitted.

(viii) That I have not held a license in Himachal Pradesh for sale of any intoxicant that was cancelled for failure to pay the dues.

(ix) That I am not a defaulter under any of the Acts administered by the Excise & Taxation Department, Himachal Pradesh.

(x) The documents pertaining to land submitted against the Excise solvency is free from all encumbrances.

(xi) I shall not mortgage, sell and transfer the declared immovable property during the currency of the Excise license or unless all the Excise dues are deposited.

(xii) I shall be responsible to install/ implement Track and Trace hardware and software system as already prescribed by the Department.

(xiii)I have gone through the Excise Policy 2026-27 and agree to abide by the provisions of the H.P. Excise Act, 2011/Punjab Excise Act, 1914 as applicable in Himachal Pradesh and the rules framed thereunder and the terms and conditions of the license which may be granted.

Place.

Deponent Date:

Verification.

Verified that the above statement is true and correct to the best of my knowledge and belief and nothing has been concealed therein.

Deponent

Attested

Signature and Stamp of Notary Public.

Sd/-

Commissioner of State Taxes and Excise.

_______________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2021-ई.एक्स.एन.-9605.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल 962 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेशएक्साईज एक्ट 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा उपरोक्त अधिनियमों की धारा 5 और 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब डिस्टलरी रूल्ज, 1932 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules.—

1. The sub-rule 9.5 (F) shall be substituted as under.—

9.5 (F) "The license inform D-2W shall be read as D-2M and the license inform D-2M shall be granted by the Commissioner of State Taxes and Excise, H.P. for maturation/ageing of various kinds of spirits in wooden cask/barrels at places other than the factory premises. This license shall be granted to existing distilleries within the State and also to the distilleries located outside the State. This license will be for storage, import, export of spirits/malt spirits/high bouquet. The annual license fee shall be @ Rs. 5 lakh. The licensee shall have to pay fixed license fee for each separate premises.

The other terms and conditions for the license shall be as under:—

(i) Application alongwith detailed project Report (ii) Copy of distillery license (iii) Ownership of land/rent agreement/lease agreement (iv) Non-conviction affidavit (v) Location map/site plan duly verified by the field authorities (vi) The premises should be duly fenced and monitored by CCTV cameras (vii) The premises shall be inspected by the concerned circle incharge (ACSTE) on quarterly basis.

(viii)Any other document as desired by the department.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

----------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2025-EXN-

9605 Dated 31-03 -2025 as required under Article 348(3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2025

No.7-1/2025-EXN-9605.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act,963 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under Section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Distillery Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :-

AMENDMENT

In the said rules.—

1. The sub-rule 9.5 (F) shall be substituted as under:—

9.5 (F) "The license inform D-2W shall be read as D-2M and the license inform D-2M shall be granted by the Commissioner of State Taxes and Excise, H.P. for maturation/ageing of various kinds of spirits in wooden cask/barrels at places other than the factory premises. This license shall be granted to existing distilleries within the State and also to the distilleries located outside the State. This license will be for storage, import, export of spirits/malt spirits/high bouquet. The annual license fee shall be @ Rs. 5 lakh. The licensee shall have to pay fixed license fee for each separate premises.

The other terms and conditions for the license shall be as under.—

(i) Application alongwith detailed project Report (ii) Copy of distillery license (iii) Ownership of land/rent agreement/lease agreement (iv) Non-conviction affidavit (v) Location map/site plan duly verified by the field authorities (vi) The premises should be duly fenced and monitored by CCTV cameras (vii) The premises shall be inspected by the concerned circle incharge (ACSTE) on quarterly basis.

(viii)Any other document as desired by the department.

Sd/-

Commissioner of State Taxes and Excise.

_____________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9606.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोड़े गए 964 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌ द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, हिमाचल प्रदेश लिक्र रूल्ज, 1986 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules, the sub-rule 35 A (22-C) under rule 35A shall be substituted as under.—

35 A (22-C) " There shall be fixed quota of the beer for the financial year 2026-27. The quota of the beer shall not be part of the license fee fixed for country liquor and IMFL.

In case, if the licensee does not lift the 80% of the MGQ, then he shall be liable to pay a penalty of Rs. 25 per bls. alongwith the license fees. If the licensee lifts the entire allotted quota, then he will be allowed to lift additional quota of beer on 50% of the prescribed licensee fee."

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

----------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9606 Dated 31-03 -2026 as required under Article 348(3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No.7-1/2026-EXN-9606.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under Section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Liquor License Rules 1986 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :-

AMENDMENT

In the said rules, the sub-rule 35 A (22-C) under rule 35A shall be substituted as under:—

35 A (22-C) " There shall be fixed quota of the beer for the financial year 2026-27. The quota of the beer shall not be part of the license fee fixed for country liquor and IMFL.

In case, if the licensee does not lift the 80% of the MGQ, then he shall be liable to pay a penalty of Rs. 25 per bls. alongwith the license fees. If the licensee lifts the entire allotted quota, then he will be allowed to lift additional quota of beer on 50% of the prescribed licensee fee."

Sd/- Commissioner of State Taxes and Excise.

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9607.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृा पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेष आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब डिस्टलरी रूल्ज, 1932, 1986 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules, the rule 9.34 (A) shall be substituted as under:—

(a) All the wholesalers i.e. L-1 (wholesale vend of IMFL) and L-13 (wholesale vend of Country Liquor) shall be required to mandatorily install integrated IP based CCTV mechanism alongwith internet (wi-fi) in their premises and the expenditure for this will be borne by the licensee.

(b) In order to monitor the bottling operations and dispatches of liquor, an integrated CCTV mechanism alongwith internet facility such as wi-fimust be installed in the bottling plants and the expenditure for this will be borne by the licensees. Further, if the licensee fails to install such facility in the premises before 15th April 2023. No manual permit/passes for intra State transportation shall be allowed.

(c) The CCTV cameras should cover all the major areas inside the licensed premises including bottling hall, storage area, entry/exit points and surrounding areas. The un- interrupted access to the live feed shall be provided to Collector of the Zone, Dy. CSTE Incharge of the District, concerned ACSTE and ASTEO/STEO.

(d) The position of the Cameras shall be identified and checked by the ACSTE (Excise) of the district and report be submitted to the Dy. CSTE/ACSTE Incharge of the district. (e) The cameras installed at the L-1/L-13 and liquor manufacturing units should have a recording storage of atleast 30 days and the licensee will be required to provide backup on a CD/storage device every month to the concerned District In-charge before 7th of succeeding month.

(f) A control room shall be setup at the District Headquarters for the monitoring of manufacturing of bottling operations and dispatches of liquor from units as well as wholesalers.

(g) At the entry and exit gates of the distillery/ manufacturing units, wholesale warehouses967 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 and breweries in the State, ANPR cameras shall be installed at the licensee's own expense. The live feed from these cameras will be transmitted to the District, Zone and Headquarter Control Room 24X7. If the ANPR cameras are not installed within the month of April of this Policy Year, penalty @ 1 lakh shall be imposed on the defaulter licensee every month till the installation of said cameras.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

--------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN- 9607 Dated 31-03-2026 as required under Article 348(3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No.7-1/2026-EXN-9607.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under Section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Distillery Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :-

AMENDMENT

In the said rules, the rule 9.34 (A) shall be substituted as under:—

(a) All the wholesalers i.e. L-1 (wholesale vend of IMFL) and L-13 (wholesale vend of Country Liquor) shall be required to mandatorily install integrated IP based CCTV mechanism along with internet (wi-fi) in their premises and the expenditure for this will be borne by the licensee.

(b) In order to monitor the bottling operations and dispatches of liquor, an integrated CCTV mechanism alongwith internet facility such as wi-fimust be installed in the bottling plants and the expenditure for this will be borne by the licensees. Further, if the licensee fails to install such facility in the premises before 15th April 2023. No manual permit/passes for intra State transportation shall be allowed.

(c) The CCTV cameras should cover all the major areas inside the licensed premises including bottling hall, storage area, entry/exit points and surrounding areas. The un- interrupted access to the live feed shall be provided to Collector of the Zone, Dy. CSTE Incharge of the District, concerned ACSTE and ASTEO/STEO.

the district and report be submitted to the Dy. CSTE/ACSTE In-charge of the district. (e) The cameras installed at the L-1/L-13 and liquor manufacturing units should have a recording storage of atleast 30 days and the licensee will be required to provide backup on a CD/storage device every month to the concerned District In-charge before 7th of succeeding month.

(f) A control room shall be setup at the District Headquarters for the monitoring of manufacturing of bottling operations and dispatches of liquor from units as well as wholesalers.

(g) At the entry and exit gates of the distillery/ manufacturing units, wholesale warehouses and breweries in the State, ANPR cameras shall be installed at the licensee's own expense. The live feed from these cameras will be transmitted to the District, Zone and Headquarter Control Room 24X7. If the ANPR cameras are not installed within the month of April of this Policy Year, penalty @ 1 lakh shall be imposed on the defaulter licensee every month till the installation of said cameras.

Sd/-

Commissioner of State Taxes and Excise.

____________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9608.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए क्षेत्रों में यथा प्रवृत पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जोकि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब डिस्टलरी रूल्ज, 1932 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules:—

The sub- rule 9.34 (B) shall be substituted as under:—

TRACE.—

(a) An effective end to end online Excise Administration System shall be setup in the State which shall include the facility of track and trace of liquor bottles besides other modules for real time monitoring.

(b) In order to ensure the effective implementation of the track and trace mechanism, the distributors, wholesalers and retailers shall install their own hardware as per the specifications provided by the department.

(c) All movement of liquor and spirit from the distillery/brewery/bottling plant/L-1B/ L- 1BB licenses shall be done in GPS enabled vehicles only. Compliance of the same shall be ensured by the district incharge and Collector of the Zone.

(d) In order to ensure the effective implementation of the track and trace mechanism, the distributors, wholesalers and retailers shall install their own hardware as per the specifications provided by the department.

(e) The Distilleries/Bottling Plants/Breweries and distributors/supplier shall ensure that the bottles of Country Liquor, Indian Made Foreign Liquor, Beer and BIO shall carry such security markings such as hologram/EAL (Excise Adhesive Label) as prescribed by the Commissioner of State Taxes and Excise, H.P.

(f) The distributor (manufacturer) , wholesalers & retailer shall submit an affidavit that:

"I shall be responsible to install/ implement Track and Trace hardware and software

system as already prescribed by the Department".

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

--------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9608 Dated 31-03-2026 as required under Article 348(3) of the Constituted of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No.7-1/2026-EXN-9608.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under Section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise970 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Distillery Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :—

AMENDMENT

In the said rules:—

The sub- rule 9.34 (B) shall be substituted as under:—

PROGRESSIVE MEASURES UNDER THE EXCISE ADMINISTRATION TRACK AND

TRACE.—

(a) An effective end to end online Excise Administration System shall be setup in the State which shall include the facility of track and trace of liquor bottles besides other modules for real time monitoring.

(b) In order to ensure the effective implementation of the track and trace mechanism, the distributors, wholesalers and retailers shall install their own hardware as per the specifications provided by the department.

(c) All movement of liquor and spirit from the distillery/brewery/bottling plant/L-1B/ L-1BB licenses shall be done in GPS enabled vehicles only. Compliance of the same shall be ensured by the district incharge and Collector of the Zone.

(d) In order to ensure the effective implementation of the track and trace mechanism, the distributors, wholesalers and retailers shall install their own hardware as per the specifications provided by the department.

(e) The Distilleries/Bottling Plants/Breweries and distributors/supplier shall ensure that the bottles of Country Liquor, Indian Made Foreign Liquor, Beer and BIO shall carry such security markings such as hologram/EAL (Excise Adhesive Label) as prescribed by the Commissioner of State Taxes and Excise, H.P.

(f) The distributor (manufacturer) , wholesalers & retailer shall submit an affidavit that:

"I shall be responsible to install/ implement Track and Trace hardware and software

system as already prescribed by the Department."

Sd/-

Commissioner of State Taxes and Excise.

__________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9609.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोडे़ गए971 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 क्षेत्रों में यथा प्रवृत पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, पंजाब डिस्टलरी रूल्ज, 1932 (जिन्हें इसके पश्चात्‌ "उक्त रूल्ज कहा गया है") में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In Rule 9.5 clause 3B shall be substituted as under:—

"The manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of IMFL, Beer and Wine/Cider registered, manufactured and marketed in the State and also exported subject to proper bottling/lease agreement with the manufacturers located in the State subject to following conditions:—

(a) A person intending to enter into lease/bottling arrangement shall furnish ITRs of at least three previous years along with the agreement. However, this condition shall not be applicable to the newly constituted company or individual intending to enter into such lease/bottling agreement.

(b) In case of lease agreement, a refundable security deposit in shape of a FDR pledged to the Collector of the Zone concerned amounting to Rs.10 lakh in case of winery and Rs. 25 lakh in case of other manufacturers needs to be furnished by the lessee. This security amount shall liable to be forfeited in case of any breach of conditions of license by the lessee.

(c) They have to furnish a declaration that no excise license previously held by them or the lease of a license in any State, has been cancelled or suspended or denied to be renewed by the licensing authority owing to a breach of any of the provisions of the Act and/or Rules governing the grant of such license.

(d) The lessor and lessee shall be held jointly and severally responsible for the payment of all government dues pertaining to lease agreement and subsequent dues accrued thereon. In case of default of payment of any kind of dues, the lessor shall be bound to indemnify the lessee.

(e) The fixed license fee shall be Rs. 6 lakh per bottling tie-up/agreement in case of IMFL/CL/Beer.

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

--------

[Authoritative English Text of State Taxes and Excise Department Notification No.7-1/2026-EXN-

9609 Dated 31-03-2025 as required under Article 348(3) of the Constitution of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No.7-1/2026-EXN-9609.—In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under Section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Punjab Distillery Rules, 1932 as amended from time to time, as applicable in Himachal Pradesh (hereinafter called the "said rules") with effect from 01-04-2026 :-

AMENDMENT

In Rule 9.5 clause 3B shall be substituted as under:—

"The manufacturers/ non-manufacturers, who own liquor brands shall be allowed to get their brands of IMFL, Beer and Wine/Cider registered, manufactured and marketed in the State and also exported subject to proper bottling/lease agreement with the manufacturers located in the State subject to following conditions.—

(a) A person intending to enter into lease/bottling arrangement shall furnish ITRs of at least three previous years alongwith the agreement. However, this condition shall not be applicable to the newly constituted company or individual intending to enter into such lease/bottling agreement.

(b) In case of lease agreement, a refundable security deposit in shape of a FDR pledged to the Collector of the Zone concerned amounting to Rs.10 lakh in case of winery and Rs. 25 lakh in case of other manufacturers needs to be furnished by the lessee. This security amount shall liable to be forfeited in case of any breach of conditions of license by the lessee.

(c) They have to furnish a declaration that no excise license previously held by them or the lease of a license in any State, has been cancelled or suspended or denied to be renewed by the licensing authority owing to a breach of any of the provisions of the Act and/or Rules governing the grant of such license.

(d) The lessor and lessee shall be held jointly and severally responsible for the payment of all government dues pertaining to lease agreement and subsequent dues accrued thereon. In case of default of payment of any kind of dues, the lessor shall be bound to indemnify the lessee.

IMFL/CL/Beer.

Sd/-

Commissioner of State Taxes and Excise.

___________

राज्य कर एवं आबकारी विभाग

अधिसूचना

शिमला-171 009, 31 मार्च, 2026

संख्याः 7-1/2026-ई.एक्स.एन.-9610.--प्रथम नवम्बर, 1966 से ठीक पूर्व हिमाचल प्रदेश राज्य में समाविष्ट क्षेत्रों में तथा पंजाब पुनर्गठन अधिनियम 1966 की धारा 5 के अंतर्गत हिमाचल प्रदेश में जोड़े गए क्षेत्रों में यथा प्रवृत पंजाब आबकारी अधिनियम, 1914 (1914 का 1) की धारा 21 और 59 जो कि हिमाचल प्रदेश आबकारी अधिनियम, 2011 की धारा 82 के साथ पठित है, तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 16 और 81 द्वारा प्रदत्त शक्तियों का प्रयोग करते हुये तथा हिमाचल प्रदेश आबकारी अधिनियम, 2011 (2011 का संख्यांक 29) की धारा 5 और पंजाब आबकारी अधिनियम 1914 (1914 का 1) की धारा 9 के तहत मुझमें निहित वित्तायुक्त (आबकारी) की शक्तियों, जो कि हिमाचल प्रदेश (एक्साईज पावर एण्ड अपील) आर्डरज, 1965 की धारा 1 के साथ पठित है, का प्रयोग करते हुए, मैं, डॉ0 यूनुस, वित्तायुक्त राज्य कर एवं आबकारी, हिमाचल प्रदेश, एतद्‌द्वारा हिमाचल प्रदेश में यथा लागू समय-समय पर संशोधित, एतद्‌द्वारा हिमाचल प्रदेश स्वीट (मैन्युफैक्चर) रूल्ज, 1988 (जिन्हें यहां उसके पश्चात्‌ "उक्त रूल्ज" कहा गया है) में संशोधन करता हूं जोकि 01-04-2026 से मान्य होेंगे :-

संशोधन

In the said rules:-

1. A schedule is added as under:—

Scheudle "A"

हस्ताक्षरित/-

राज्य कर एवं आबकारी आयुक्त।

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[Authoritative English Text Of State Taxes And Excise Department Notification No.7-1/2026-Exn-

9610 Dated 31-03-2026 As Required Under Article 348(3) Of The Constitution Of India].

STATE TAXES AND EXCISE DEPARTMENT

NOTIFICATION

Shimla-171 009, the 31st March, 2026

No. 7-1/2026-EXN-9610.— In exercise of the powers conferred by Sections 16 and 81 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) & Sections 21 and 59 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with Section 82 of the Himachal Pradesh Excise Act, 2011, as applicable in the areas comprised in Himachal Pradesh immediately before 1st November, 1966 and the territories transferred to Himachal Pradesh under Section 5 of the Punjab Re-Organization Act, 1966 and by virtue of the powers of the Financial Commissioner (Excise) conferred on me under section 5 of the Himachal Pradesh Excise Act, 2011 (29 of 2011) and Section 9 of the Punjab Excise Act, 1914 (Act No.1 of 1914) read with clause 1 of the Himachal Pradesh (Excise Powers and Appeal) Orders, 1965, I, Dr. Yunus, Financial Commissioner (Excise), Himachal Pradesh hereby make the following further amendments in the Himachal Pradesh Sweets (Manufacture) Rules, 1988 (hereinafter called the 'said rules') as amended from time to time, with effect from 01-04-2026 :-

AMENDMENTS

In the said rules:-

1. A schedule is added as under:—

Scheudle "A"

Sd/-

Commissioner of State Taxes and Excise.

___________

विधि विभाग

अधिसूचना

शिमला-2, 16 अप्रैल, 2026

संख्याः एल0एल0आर0-डी0(6)-1/2026-लेज.--हिमाचल प्रदेश के राज्यपाल ने भारत के संविधान के अनुच्छेद 200 के अधीन प्रदत्त शक्तियों का प्रयोग करते हुए हिमाचल प्रदेश मूल्य परिवर्धित कर (संशोधन) विधेयक, 2026 (2026 का विधेयक संख्यांक 2) को दिनांक 12-04-2026 को अनुमोदित कर दिया है तथा अनुच्छेद 348 के खण्ड (3) के अधीन, विधेयक के अंग्रेजी पाठ को राजपत्र, हिमाचल प्रदेश में प्रकाशित करने के लिए प्राधिकृत कर दिया है। अतः उपरोक्त विधेयक को वर्ष 2026 के अधिनियम संख्यांक 11 के रूप में अंग्रेजी प्राधिकृत पाठ सहित राजपत्र (ई-गजट) हिमाचल प्रदेश में प्रकाशित किया जाता है।

आदेश द्वारा,

हस्ताक्षरित/- (डॉ0 विवेक ज्योति) अतिरिक्त विधि परामर्शी एवं अतिरिक्त सचिव (विधि)।

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हिमाचल प्रदेश मूल्य परिवर्धित कर (संशोधन) अधिनियम, 2026

धाराओं का क्रम

धाराः

1. संक्षिप्त नाम। 2. धारा 2 का संशोधन। 3. धारा 6-क का अंतःस्थापन।

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2026 का अधिनियम संख्यांक 11.

हिमाचल प्रदेश मूल्य परिवर्धित कर (संशोधन) अधिनियम, 2026

(माननीय राज्यपाल महोदय द्वारा तारीख 12 अप्रैल, 2026 को यथाअनुमोदित)

हिमाचल प्रदेश मूल्य परिवर्धित कर अधिनियम, 2005 (2005 का अधिनियम संख्यांक 12) का और संशोधन करने के लिए अधिनियम।

भारत गणराज्य के सतहत्तरवें वर्ष में हिमाचल प्रदेश विधान सभा द्वारा निम्नलिखित रूप में यह अधिनियमित होः-

1. संक्षिप्त नाम.-इस अधिनियम का संक्षिप्त नाम हिमाचल प्रदेश मूल्य परिवर्धित कर (संशोधन) अधिनियम, 2026 है।

2. धारा 2 का संशोधन.-हिमाचल प्रदेश मूल्य परिवर्धित कर अधिनियम, 2005 (जिसे इसमें इसके पश्चात्‌ 'मूल अधिनियम' कहा गया है) की धारा 2 के खण्ड (त) के पश्चात्‌ निम्नलिखित खण्ड अंतःस्थापित किया जाएगा, अर्थात्‌ः-

''(तक) ''अनाथ और विधवा उपकर'' से, अधिनियम की धारा 6-क के अधीन उद्‌गृहीत उपकर अभिपे्रत है।''।

3. धारा 6-क का अंतस्थापन.-मूल अधिनियम की धारा 6 के पश्चात्‌ निम्नलिखित अंतःस्थापित किया जाएगा, अर्थात्‌ः-

' ''6-क. अनाथ और विधवा उपकर.--(1) इस अधिनियम में अन्तर्विष्ट किसी बात के होते हुए भी तथा धारा 6 के अधीन उपकर के अतिरिक्त, राज्य में प्रथम विक्रय के बिंदु पर पेट्रोल और हाई स्पीड डीज़ल पर प्रत्येक व्यापारी से अनाथ और विधवा उपकर, नाम से किन्तु जो पाँच रुपये प्रति लीटर से अधिक नहीं होगा, सरकार द्वारा अधिसूचना के माध्यम से निर्धारित किए जाने पर उद्‌गृहीत और संगृहीत किया जाएगा।

(2) उपकर से संगृहीत रकम अनाथ और विधवा कल्याण निधि में जमा की जाएगी।

(3) संगृहीत अनाथ और विधवा उपकर की रकम का उपयोग अनाथों और विधवाओं के कल्याण हेतु किया जाएगा।''।

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AUTHORITATIVE ENGLISH TEXT

THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT)

ACT, 2026

ARRANGEMENT OF SECTIONS

Sections:

1. Short title. 2. Amendment of section 2. 3. Insertion of section 6-A.

THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2026

(AS ASSENTED TO BY THE GOVERNOR ON 12TH APRIL, 2026)

AN

ACT

further to amend the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Seventy-seventh Year of the Republic of India as follows:—

1. Short title.—This Act may be called the Himachal Pradesh Value Added Tax (Amendment) Act, 2026.

2. Amendment of section 2.—In section 2 of the Himachal Pradesh Value Added Tax Act, 2005 (hereinafter referred to as the "principal Act"), after clause "P", the following clause shall be inserted, namely:—

"(pa) "Orphan and Widow Cess" means the cess levied under section 6-A of the Act.". 3. Insertion of section 6-a.—After section 6 of the principal Act, the following shall be inserted, namely:—

"6-A. Orphan and Widow Cess.—(1) Notwithstanding anything contained in this Act, and in addition to the tax levied under section 6, there shall be levied and collected from every dealer, a cess namely the Orphan and Widow Cess, as may be determined by the Government by way of notification, but not exceeding rupees five per litre on Petrol and High Speed Diesel, at the point of first sale in the State.

(2) The amount of Cess collected shall be credited to the Orphan and Widow Welfare Fund.

(3) The amount of Orphan and Widow Cess collected shall be utilised for the welfare of orphans and widows.".

__________

FOREST DEPARTMENT

NOTIFICATION

Shimla-02, 10th April, 2026

No. FFE-B-C002/1/2024.—The Governor, Himachal Pradesh is pleased to order the closure of the Himachal Pradesh Forest Ecosystem Climate Proofing Project (KfW) located at Dharamshala, Himachal Pradesh with effect from 30th March, 2026.

It is further ordered that the Software (development in and for the Project), NAS Website and related assets will be transferred/handed over to the IT Wing of the H.P. Forest Department for subsequent usage. The hand/physical assets/record will be handed over to the H.P. Forest Department. As far as relocation of human resource and other issues are concerned necessary action shall be taken as per the decision of the 11th meeting of the Executive Committee of the Project.

By order,

Sd/- (KAMLESH KUMAR PANT, IAS), Addl. Chief Secretary (Forest).

_____________

In the Court of Dr. Vikas Sukla, HAS, Marriage Officer-cum-Sub Divisional Magistrate,

Hamirpur (H.P.)

In the matter of:

1. Vishal Kumar aged 21 years s/o Sh. Bidhi Chand, r/o Vill. Birswin, P.O. Baliah Khurd, Tehsil Barsar, District Hamirpur (H.P.).

2. Anita Kumari aged 21 years d/o Sh. Desh Raj, r/o Vill. Tapra, P.O. Rangar, Tehsil .. Applicants. Sujanpur, District Hamirpur (H.P.)

Versus

General Public

Subject.— Notice for Registration of Marriage.

Vishal Kumar aged 21 years s/o Sh. Bidhi Chand, r/o Vill. Birswin, P.O. Baliah Khurd, Tehsil Barsar, District Hamirpur (H.P.) and Anita Kumari aged 21 years d/o Sh. Desh Raj, r/o Vill. Tapra, P.O. Rangar, Tehsil Sujanpur, District Hamirpur (H.P.) have filed an application in the court of undersigned under Section 5 of Special Marriage Act, 1954 in which they stated that they intend to solemnize their marriage within three months of calendar.

Therefore, the general public is hereby informed through this notice that if any person having any objection regarding this marriage, can file the objections personally or in writing, before this court on or before 27-04-2026. The objection received after 27-04-2026, will not entertained and marriage will be registered accordingly.

Issued under my hand and seal of the court on 25-03-2026.

Seal.

Sd/-

Marriage Officer-cum-SDM,

Hamirpur (H.P.).

__________

In the Court of Sub-Divisional Magistrate, Exercising the Power of Marriage Officer Nadaun,

District Hamirpur (H.P.)

In the matter of:

1. Sh. Ricky s/o Suresh Kumar, r/o Village Dhamoa, Post Office Dhaneta, Tehsil Nadaun, District Hamirpur (H.P.).

2. Shilpa Barki d/o Subhas, r/o Village Kuligod Belgarum Karnataka.

Versus

General Public

Subject.— Notice for Registration of Marriage under Special Marriage Act, 1954.

The above applicants have filed an application u/s 16 of Special Marriage Act, 1954 alongwith affidavits and supporting documents in the court of undersigned in which they have stated that they have solemnized their marriage on 23-09-2025 at Satya Narian Mandir Bharoli Bhagour, P.O. Jhallan, Tehsil Nadaun and they are living as husband and wife since then, hence their marriage may be registered.

Therefore, the general public is hereby informed through this notice that if any person who have objection regarding this marriage can file the objections personally or in writing before this office on or before 27-04-2026 at 11.00 A.M. The objection(s) after 27-04-2026 at 11.00 A.M. will not be entertained by this office and then the marriage will be registered accordingly as per the law prescribed.

Issued on date 10-03-2026 under my hand and seal of this office.

Seal.

Sd/-

Sub Divisional Magistrate-cum-Marriage Officer,

Nadaun, Distt. Hamirpur (H.P.).

___________

In the Court of Sh. Vikas Shukla, H.A.S., Marriage Officer-cum-Sub-Divisional Magistrate,

Sujanpur, Distt. Hamirpur (H.P.)

In the matter of :

1. Parveen Kumar age 45 years s/o Sh. Hukam Chand, r/o Village Katoi, P.O. Choukath, Tehsil Jawalamukhi, District Kangra (H.P.).

2. Sapna Kumari aged 41 years d/o Late Sh. Prakash Chand, r/o W/No.3, Doli Mohalla, . . Applicants. P.O. & Tehsil Sujanpur, Distt. Hamirpur (H.P.)

Versus

The General Public . . Respondent.

Subject.— Application for the registration of marriage under section 16 of Special Marriage Act,

1954 (Central Act) as amended by Marriage Laws (Amendment Act 01, 49 of 2001).

Parveen Kumar age 45 years s/o Sh. Hukam Chand, r/o Village Katoi, P.O. Choukath, Tehsil Jawalamukhi, District Kangra (H.P.) and Sapna Kumari aged 41 years d/o Late Sh. Prakash Chand, r/o W/No.3, Doli Mohalla, P.O. & Tehsil Sujanpur, Distt. Hamirpur (H.P.) have filed an application alongwith affidavits declarations in this court under section 16 of Special Marriage Act, 1954 (Central Act) as amended by the Marriage Laws (Amendment Act 01, 49 of 2001) that they have solemnized their marriage ceremony on 27-03-2026 at Murli Manohar Mandir Sujanpur, Tehsil Sujanpur, Distt. Hamirpur (H.P.) as per Hindu Rites and Customs and they are living together as husband and wife since then. Hence their marriage may be registered under Special Marriage Act, 1954.

Therefore, the general public is hereby informed through this notice that any person who has any objection regarding this marriage can file the objections personally or in writing before this court on or before 27-04-2026. After that no objections will be entertained and marriage will be registered accordingly.

Issued today on -04-2026 under my hand and seal of the court.

Seal. Sd/- Marriage Officer-cum-Sub-Divisional Magistrate, Sujanpur, Distt. Hamirpur (H.P.).

__________

ब अदालत उप-मण्डल दण्डाधिकारी भोरंज, जिला हमीरपुर (हि0प्र0)

कान्ता देवी पुत्री श्री दीनानाथ, गांव व डा0 हनोह, तहसील भोरंज, जिला हमीरपुर हाल पत्नी श्री अमर नाथ, गांव जड़ोह, डा0 हनोह, तहसील भोरंज, जिला हमीरपुर (हि0प्र0) . . प्रार्थीगण।

बनाम

. . प्रतिवादी। आम जनता

विषय.-विवाह पंजीकरण अधीन धारा 8(4) विवाह पंजीकरण अधिनियम, 1996 के अधीन दर्ज करवाने बारे। उपरोक्त विषय के सन्दर्भ में कान्ता देवी ने दिनांक 07-03-2026 को आवेदन प्रस्तुत किया है कि उन्होंने दिनांक 28-04-1977 को हिन्दू रीति-रिवाजों के अनुसार श्री अमर नाथ पुत्र श्री सुन्दर राम, गांव जड़ोह, डा0 हनोह, तहसील भोरंज, जिला हमीरपुर के साथ विवाह किया है लेकिन किसी कारणवश वह ग्राम पंचायत हनोह, तहसील भोरंज में दर्ज नहीं हो सका। प्रर्थिया अब इस विवाह को ग्राम पंचायत हनोह में दर्ज करवाना चाहती है।

अतः इस इश्तहार द्वारा आम जनता को सूचित किया जाता है कि इस विवाह पंजीकरण बारे किसी को कोई उजर/एतराज हो तो वह असालतन/वकालतन हाजिर होकर दिनांक 27-04-2026 तक एतराज पेश कर सकता है। हाजिर न आने की सूरत में एकतरफा कार्यवाही अमल में लाई जाकर आगामी कार्यवाही की जायेगी। उसके बाद का उजर जेरे समायत न होगा।

आज दिनांक 22-03-2026 को मेरे हस्ताक्षर व मोहर अदालत से जारी हुआ।

मोहर।

हस्ताक्षरित/- उप-मण्डल दण्डाधिकारी, विवाह पंजीकरण अधिकारी, भोरंज, जिला हमीरपुर (हि0प्र0)।981 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948

In the Court of Sub-Divisional Magistrate, Exercising the Power of Marriage Officer Nadaun,

District Hamirpur (H.P.)

In the matter of :

1. Anshul Thakur s/o Ravinder Kumar, r/o Village & Post Office Ghaloon, Tehsil Nadaun, District Hamirpur (H.P.).

2. Vijay Laxmi d/o Naresh Kumar, r/o Village Dalashni, Post Office Sachiyani, Tehsil Bhuntar, District Kullu (H.P.).

Versus

General Public

Subject.— Proclamation for the registration of marriage u/s 5 of Special Marriage Act, 1976.

Anshul Thakur & Vijay Laxmi have filed an application u/s 5 of Special Marriage Act, 1954 alongwith affidavits and supporting documents in the court of undersigned in which they have stated that they intend to solemnize their marriage within next three calendar months.

Therefore, the General Public is hereby informed through this notice that if any person having any objection regarding this marriage may file his/her objections personally or in writing before this court on or before 30-04-2026 at 11.00 A.M. In case no objection in received by 30-04-2026 at 11.00 A.M. it will be presumed that there is no objection to the registration of the above said marriage and the same will be registered accordingly.

Issued under my hand and seal of the court on 02-02-2026.

Seal.

Sd/-

Sub-Divisional Magistrate-cum-Marriage Officer,

Nadaun, District Hamirpur (H.P.).

_________

ब अदालत उप-मण्डल दण्डाधिकारी, उप-मण्डल सदर, जिला मण्डी, हिमाचल प्रदेश मिसल नं0 : 0/2026 तारीख मजरूआ : 13-03-2026 तारीख पेशी : 23-03-2026 मलाका जुलेखा पत्नी श्री गुलाम गौस, निवासी स्टुवरगंज, वार्ड नं0 7, मोहनिया, जिला कैमूर, बिहार पी0 नं0ः 821 109.

बनाम

. . प्रतिवादीगण। आम जनता

इश्तहार मुश्त्री/मुन्यादी/समाचार पत्र बाबत प्रार्थना-पत्र अधीन धारा 13(3) जन्म एवं मृत्यु पंजीकरण अधिनियम, 1969 के तहत मृत्यु तिथि दर्ज करने बारे। 982 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 उपरोक्त मुकद्दमा उनवानवाला में मलाका जुलेखा पत्नी श्री गुलाम गौस, निवासी स्टुवरगंज, वार्ड नं0 7, मोहनिया, जिला कैमूर, बिहार पी0 नं0ः 821 109 ने इस न्यायायल में एक आवेदन पत्र जन्म एवं मृत्यु पंजीकरण अधिनियम, 1969 की अधीन धारा 13 के अन्तर्गत प्रस्तुत किया है जिसमें वर्णित किया है कि उनका बेटा तनवीर आलम पुत्र श्री गुलाम गौस उम्र 20 वर्ष 19 नवम्बर, 2025 को हि0प्र0, मण्डी में गाबर कम्पनी में बतौर जे०सी०बी ओपरेटर ब्यास नदी में रात 10.30 बजे काम करते वक्त अचानक ब्यास नदी का जल स्तर बढ़ने से जे०सी०बी पलटने से तनवीर आलम नदी के पानी में बह गया। तनवीर आलम उम्र 20 वर्ष की नाश अथक प्रयास करने उपरान्त भी उसका कोई अता-पता न चल सका है तथा उनके परिवार में उनके छोटे भाई का ब्यान है कि उनका भाई तनवीर आलम की मृत्यु दिनांक 19 नवम्बर, 2025 को ब्यास नदी के पानी में बहने के कारण हो चुकी है। इस आवेदन के माध्यम से प्रार्थिया अपने बेटे तनवीर आलम उम्र 20 वर्ष, निवासी स्टुवरगंज, वार्ड नं0 7, मोहनिया, जिला कैमूर, बिहार पी0 नं0ः 821 109 की मृत्यु दिनांक 19 नवम्बर, 2025 को नगर पंचायत मोहनिया जिला कैमूर Bhabua के जन्म एवं मृत्यु रजिस्टर में दर्ज करवाना चाहता है। उपरोक्त विचाराधीन मामले में प्रतिवादी आम जनता को इश्तहार समाचार पत्र व राजपत्र के माध्यम से सूचित किया जाता है कि प्रार्थिया मलाका जुलेखा पत्नी श्री गुलाम गौस के बेटे तनवीर आलम उम्र 20 वर्ष स्टुवरगंज, वार्ड नं0 7, मोहनिया, जिला कैमूर, बिहार पी0 नं0ः 821 109 की मृत्यु दिनांक 19 नवम्बर, 2025 को स्टुवरगंज, वार्ड नं0 7, मोहनिया, जिला कैमूर, बिहार पी0 नं0ः 821 109 के जन्म एवं मृत्यु रजिस्टर में दर्ज करने बारे यदि कोई उजर/एतराज हो तो वह दिनांक 22-04-2026 को असालतन या वकालतन दोपहर 03. 00 बजे मेरे न्यायालय में हाजिर आकर अपना पक्ष लिखित या मौखिक पेश कर सकते हैं। निर्धारित अवधि के पश्चात किसी आपाि पर विचार नहीं किया जायेगा।

आज दिनांक 23-03-2026 को मेरे हस्ताक्षर व मोहर अदालत से जारी हुआ।

मोहर

हस्ताक्षरित/- (रुपिंदर कौर, भा0प्र0से0), उप-मण्डल दण्डाधिकारी, उप-मण्डल सदर, जिला मण्डी (हि0प्र0)।

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ब अदालत श्री विष्णु नेगी, सहायक समाहर्ता द्वितीय श्रेणी, कोटगढ़, उप-तहसील कोटगढ़, जिला शिमला (हि0प्र0)

वाद संख्या : 805210/2026 तारीख दायर : 03-02-2026 किस्म वाद : दुरुस्ती नाम वाद शीर्षकः-

श्री राजीव पुत्र स्व0 श्री नाथू राम, निवासी गांव व डाकघर भुट्टी, उप-तहसील कोटगढ़, जिला शिमला . . वादी। (हि0प्र0)

बनाम

1. आम जनता

2. श्रीमती चारू पुत्री स्व0 श्री अमर चन्द हाल पत्नी श्री अमर, निवासी गांव बनकोटी व डाकघर थानेधार, उप तहसील कोटगढ़, जिला शिमला, हिमाचल प्रदेश। . . प्रतिवादीगण। हिमाचल प्रदेश भू-राजस्व अधिनियम, 1954 की धारा 37 के अन्तर्गत भूमि खाता नं0 118, 119, 120 स्थित मोहाल उप-महाल भुट्टी, हदबस्त नं0 3, जमाबंदी साल 2021-2022, पटवार वृा भुट्टी, उप-तहसील कोटगढ़, जिला शिमला, हिमाचल प्रदेश में नाम की दुरुस्ती हेतु प्रार्थना-पत्र।983 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 प्रतिवादिगण एवं सर्वसाधारण को सूचित किया जाता है कि वादी श्री राजीव पुत्र स्व0 श्री नाथू राम, निवासी गांव व डाकघर भुट्टी, उप-तहसील कोटगढ़, जिला शिमला (हि0प्र0) द्वारा इस राजस्व कार्यालय में दिनांक 03-02-2026 को हिमाचल प्रदेश भू-राजस्व अधिनियम, 1954 की धारा 37 के अंतर्गत एक प्रार्थना-पत्र प्रस्तुत कर आग्रह किया है कि प्रार्थी व उसके पिता का नाम भूमि खाता नं0 118, 119, 120 स्थित मोहाल उप-महाल भुट्टी, हदबस्त नं0 3, जमाबंदी साल 2021-2022, पटवार वृा भुट्टी, उप-तहसील कोटगढ़, जिला शिमला, हिमाचल प्रदेश में बिशेषर लाल पुत्र नथू गलत दर्ज है। जबकि उसका सही नाम राजीव तथा उसके पिता का सही नाम नाथू राम है, जिसकी पुष्टि के लिए वादी द्वारा परिवार नकल, आधार कार्ड, पैन कार्ड, शपथ पत्र, नकल जमाबंदी हाल व अपने पिता का मृत्यु प्रमाण-पत्र संलग्न प्रार्थना-पत्र कर रखे हैं। इसलिए वादी अब अपने व अपने पिता के नाम को विशेषर लाल पुत्र नाथू के स्थान पर उक्त राजस्व अभिलेख में राजीव पुत्र श्री नाथू राम दुरुस्त करवाना चाहता है।

अतः समस्त आम जनता को इस इश्तहार के माध्यम से सूचित किया जाता है कि यदि प्रार्थी के नाम को उक्त राजस्व अभिलेख में दुरुस्त करने बारा किसी को किसी भी प्रकार का उजर या एतराज हो तो वह अधोहस्ताक्षरी के कार्यालय में दिनांक 22-04-2026 को कार्यालय समय प्रातः 10.00 बजे से सायं 5.00 बजे तक असालतन या वकालतन पेश कर सकता है। निर्धारित समय में यदि किसी का कोई उजर या एतराज प्राप्त नहीं होता है तो इस वाद में नियमानुसार वांछित दुरुस्ती आदेश पारित कर दिए जाएंगे।

आज दिनांक 25-03-2026 को मेरे हस्ताक्षर व मोहर सहित अदालत से जारी हुए।

मोहर।

हस्ताक्षरित/-

सहायक समाहर्ता द्वितीय श्रेणी,

कोटगढ़, उप-तहसील कोटगढ़, जिला शिमला (हि0प्र0)।

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ब अदालत श्री विष्णु नेगी, सहायक समाहर्ता द्वितीय श्रेणी, कोटगढ़, उप-तहसील कोटगढ़, जिला शिमला (हि0प्र0)

वाद संख्या : 805211/2026 तारीख दायर : 03-02-2026 किस्म वाद : दुरुस्ती नाम वाद शीर्षकः-

श्री राजीव पुत्र स्व0 श्री नाथू राम, निवासी गांव व डाकघर भुट्टी, उप-तहसील कोटगढ़, जिला शिमला . . वादी। (हि0प्र0)

बनाम

1. आम जनता

2. श्रीमती चारू पुत्री स्व0 श्री अमर चन्द हाल पत्नी श्री अमर, निवासी गांव बनकोटी व डाकघर थानेधार, उप तहसील कोटगढ़, जिला शिमला, हिमाचल प्रदेश . . प्रतिवादीगण। हिमाचल प्रदेश भू-राजस्व अधिनियम, 1954 की धारा 37 के अन्तर्गत भूमि खाता नं0 162, 169 स्थित मोहाल पमलाई, हदबस्त नं0 12, जमाबंदी साल 2020-2021, पटवार वृा थानेधार, उप-तहसील कोटगढ़, जिला शिमला, हिमाचल प्रदेश में नाम की दुरुस्ती हेतु प्रार्थना-पत्र।

प्रतिवादिगण एवं सर्वसाधारण को सूचित किया जाता है कि वादी श्री राजीव पुत्र स्व0 श्री नाथू राम, निवासी गांव व डाकघर भुट्टी, उप-तहसील कोटगढ़, जिला शिमला (हि0प्र0) द्वारा इस राजस्व कार्यालय में 984 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 दिनांक 03-02-2026 को हिमाचल प्रदेश भू-राजस्व अधिनियम, 1954 की धारा 37 के अंतर्गत एक प्रार्थना-पत्र प्रस्तुत कर आग्रह किया है कि प्रार्थी व उसके पिता का नाम भूमि खाता नं0 162, 169 स्थित मोहाल पमलाई, हदबस्त नं0 12, जमाबंदी साल 2020-2021, पटवार वृा थानेधार, उप-तहसील कोटगढ़, जिला शिमला, हिमाचल प्रदेश में वशेशर लाल पुत्र नथू गलत दर्ज है। जबकि उसका सही नाम राजीव तथा उसके पिता का सही नाम नाथू राम है, जिसकी पुष्टि के लिए वादी द्वारा परिवार नकल, आधार कार्ड, पैन कार्ड, शपथ पत्र, नकल जमाबंदी हाल व अपने पिता का मृत्यु प्रमाण-पत्र संलग्न प्रार्थना-पत्र कर रखे हैं। इसलिए वादी अब अपने व अपने पिता के नाम को वशेशर लाल पुत्र नाथू के स्थान पर उक्त राजस्व अभिलेख में राजीव पुत्र श्री नाथू राम दुरुस्त करवाना चाहता है।

अतः समस्त आम जनता को इस इश्तहार के माध्यम से सूचित किया जाता है कि यदि प्रार्थी के नाम को उक्त राजस्व अभिलेख में दुरुस्त करने बारा किसी को किसी भी प्रकार का उजर या एतराज हो तो वह अधोहस्ताक्षरी के कार्यालय में दिनांक 22-04-2026 को कार्यालय समय प्रातः 10.00 बजे से सायं 5.00 बजे तक असालतन या वकालतन पेश कर सकता है। निर्धारित समय में यदि किसी का कोई उजर या एतराज प्राप्त नहीं होता है तो इस वाद में नियमानुसार वांछित दुरुस्ती आदेश पारित कर दिए जाएंगे।

आज दिनांक 25-03-2026 को मेरे हस्ताक्षर व मोहर सहित अदालत से जारी हुए।

मोहर।

हस्ताक्षरित/-

सहायक समाहर्ता द्वितीय श्रेणी,

कोटगढ़, उप-तहसील कोटगढ़, जिला शिमला (हि0प्र0)।

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Office of the Sub-Divisional Magistrate, Arki, District Solan (H.P.)

Case No. Date of Institution Date of Decision 13/2026

27-03-2026

26-04-2026 Sh. Prakash Singh s/o Sh. Garditu Ram, r/o Village & P.O. Manjyat, Tehsil Arki, Distt. . . Applicant. Solan (H.P.)

Versus

General Public

. . Respondent.

Regarding delayed registration of death event under section 13(3) of the Birth and Death

Registration Act, 1969.

Proclamation:

Sh. Prakash Singh s/o Sh. Garditu Ram, r/o Village & P.O. Manjyat, Tehsil Arki, Distt. Solan (H.P.) has filed a case under section 13(3) of the Birth & Death Registration Act, 1969 alongwith affidavits and other documents stating therein that his Servant Late Sh. Sheru s/o Sh. Sandoria was expired on 31-03-2013 at Village Manjyat, P.O. Manjyat, Tehsil Arki, Distt. Solan (H.P.) but his death has not been entered in the records of Gram Panchayat Deora, Tehsil Arki, District Solan (H.P.) as per the Non-availability Certificate No. 10 issued by the Registrar, Birth and Death Registration, G.P. Deora, Tehsil Arki.

Therefore, by this proclamation, the general public is hereby informed that any person having any objection for registration of delayed death in respect of Late Sh. Sheru, may submit985 राजपत्र, हिमाचल प्रदेश, 18 अप्रैल, 2026/28 चैत्र, 1948 their objections in writing to this office on or before 26-04-2026 at 10.00 A.M., failing which no objection will be entertained afterwards.

Given under my hand and seal of this office on this 27th day of March, 2026.

Seal.

Sd/- (NISHANT TOMAR), H.A.S., Sub-Divisional Magistrate, Arki, District Solan (H.P.).

___________

CORRECTION OF NAME

I, Vikram Ashwarya Bharat s/o Sh. Prabhu Lal, Village Mashnoo, P.O. Mashnoo, Tehsil Rampur Bushahr, Distt. Shimla (H.P.) declare that my daughter's name is wrongly mentioned as Varnikaa Bharat in Aadhar Card, her correct name is Varnika Bharat as per the record of my daughter's Birth Certificate and other relevant documents.

VIKRAM ASHWARYA BHARAT

s/o Sh. Prabhu Lal,

Village Mashnoo, P.O. Mashnoo,

Tehsil Rampur Bushahr, Distt. Shimla (H.P.).

____________

CORRECTION OF NAME

I, Ankush Thakur s/o Sh. Jagdish Thakur, r/o Barmu, P.O. A.G. Shimla-3, Tehsil & Distt. Shimla (H.P.) declare that in my daughter's Aadhar Card No. 5575 5627 2997 her name is entered as "Baby of Kanika Verma" instead of Devanya Thakur. Whereas in other government documents my daughter's name is entered as Devanya Thakur. My daughter's correct name is Devanya Thakur. This should be corrected. All concerned please may be note.

ANKUSH THAKUR

s/o Sh. Jagdish Thakur,

r/o Barmu, P.O. A.G. Shimla-3,

Tehsil & Distt. Shimla (H.P.).

____________

CORRECTION OF NAME

I, Salim Mohammad s/o Sh. Kharetti Khan, r/o Village Khari, Ogli, Tehsil Nahan, Distt. Sirmaur (H.P.) declare that my daughter's name in her Aadhar Card 7414 9814 7299 is recorded as "Baby of Gulshan Begam". I have now given her name as Saniya, which needs to be updated in the Aadhar Card. Therefore, she should henceforth be known by the name of Saniya only. All concerned please note.

SALIM MOHAMMAD

s/o Sh. Kharetti Khan,

r/o Village Khari, Ogli,

Tehsil Nahan, Distt. Sirmaur (H.P.).

____________

CORRECTION OF NAME

I, Kiran Devi w/o Sh. Satinder, r/o Village Katwari Baghrat, P.O. Kansar, Tehsil Dadahu, Katwari Baghrat (170), Sirmaur (H.P.) Aadhar Card No. 5115 0170 1690 declare that my daughter's name is correctly recorded as Bhawna Tomar in all her other documents. However, in her Aadhar Card No. 9213 1635 8301, her name has been incorrectly recorded as Bhavana Tomar, which is required to be corrected in her Aadhar Card. All concerned please may note.

KIRAN DEVI

w/o Sh. Satinder,

r/o Village Katwari Baghrat, P.O. Kansar,

Tehsil Dadahu, Katwari Baghrat (170), Sirmaur (H.P.).

_________

CHANGE OF NAME

I, Manoj Kumar s/o Shri Parveen Kumar, r/o Vill. Banmangoh, P.O. Paunta, Tehsil Sarkaghat, Distt. Mandi (H.P.) declare that I have changed my minor daughter's name from Aaradhya Rao to Riddhi Rao. She shall be known as Riddhi Rao for all purposes in future. All concerned please note.

MANOJ KUMAR

s/o Shri Parveen Kumar,

r/o Vill. Banmangoh, P.O. Paunta,

Tehsil Sarkaghat, Distt. Mandi (H.P.).

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CHANGE OF NAME

I, Akshay s/o Shri Puran Singh, r/o Vill. Chakli Mundar, P.O. Thakur Dwara, Tehsil Pachhad, Distt. Sirmaur (H.P.) declare that the actual spelling of my son's name is Aryan duly recorded in his educational records etc. but in his Aadhar Card bearing No. 5228 8307 2819 there is shown as Aaryan. I want to change his name Aaryan to Aryan. Please note it.

AKSHAY

s/o Shri Puran Singh,

r/o Vill. Chakli Mundar, P.O. Thakur Dwara,

Tehsil Pachhad, Distt. Sirmaur (H.P.).

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CORRECTION OF NAME

I, Gulabi w/o Sh. Balak Ram, r/o House No. 182, Ward No.-3, Banjer, P.O. Bajaura, Tehsil Bhunter, Distt. Kullu (H.P.) declare that in my Aadhar Card my name is wrongly entered as Vidya Devi. My actual and correct name is Gulabi. All concerned please note.

GULABI

w/o Sh. Balak Ram,

r/o House No. 182, Ward No.-3, Banjer,

P.O. Bajaura, Tehsil Bhunter, Distt. Kullu (H.P.).

I, Sumit Kumar s/o Sh. Prakash Chand, r/o Village Bhadrol Buhla, P.O. Bhadrol, Tehsil Dheera, Distt. Kangra (H.P.)-176 101 declare that in my Class X & XII School Certificates my mother's name is wrongly recorded as Meeran Devi. Her correct name is Meera Devi as per Aadhar. Both names belong to the same person. Henceforth, she shall be known as Meera Devi.

SUMIT KUMAR

s/o Sh. Prakash Chand,

r/o Village Bhadrol Buhla, P.O. Bhadrol,

Tehsil Dheera, Distt. Kangra (H.P.)-176 101.

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CORRECTION OF NAME

I, Priti Kapoor w/o Sh. Sunil, r/o 171/3, Palace Colony, Mandi (T), P.O. Mandi, District Mandi (H.P.) declare that my correct name is Priti Kapoor and wrongly recorded in my Aadhar Card No. 5711 1433 0870 as Priti Malhotra. All concerned please note.

PRITI KAPOOR

w/o Sh. Sunil,

r/o 171/3, Palace Colony, Mandi (T),

P.O. Mandi, District Mandi (H.P.).

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CORRECTION OF NAME

I, Kumari Binta w/o Sh. Subhash Chand, r/o Village Behi Bag, P.O. Koti (Prahnuien), Tehsil & District Chamba (H.P.) declare that I want to correct my name as Kumari Binta instead of Binta Devi in my Aadhar Card No. 5295 1296 0774. All concerned please note.

KUMARI BINTA

w/o Sh. Subhash Chand,

r/o Village Behi Bag, P.O. Koti (Prahnuien),

Tehsil & District Chamba (H.P.).

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CORRECTION OF NAME

I, Akhil Kumar Sood aged 58 years s/o Sh. Kishore Chand Sood, r/o Ward No. 3, V.P.O. & Tehsil Jawalamukhi, District Kangra (H.P.) declare that in my all documents my name has been written as Akhil Kumar Sood. But in my passport my name is written as Akhil Kumar. That both names mentioned above are of the one and the same person. All concerned please note.

AKHIL KUMAR SOOD

s/o Sh. Kishore Chand Sood,

r/o Ward No. 3, V.P.O. & Tehsil Jawalamukhi,

District Kangra (H.P.).

CORRECTION OF NAME

I, Megh Singh s/o Sh. Sant Singh, r/o V.P.O. Barsu, Tehsil Balh, Badsu (205), District Mandi (H.P.) declare that in Aadhar Card of my minor son having number 8193 9853 5158, his name is wrongly entered as Iakshay s/o Sh. Megh Singh. Whereas, his correct name is Lakshay. All concerned note it.

MEGH SINGH

s/o Sh. Sant Singh,

r/o V.P.O. Barsu,Tehsil Balh, Badsu (205),

District Mandi (H.P.).

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CHANGE OF NAME

I, Manoj Chauhan s/o Sh. Har Dayal, r/o Village Mandhaik, P.O. Prounthi, Tehsil Jubbal, District Shimla (H.P.)-171 205 declare that I have changed my minor daughter's name from "Baby of Anjana" to Adhira Chauhan. All concerned please may note.

MANOJ CHAUHAN

s/o Sh. Har Dayal,

r/o Village Mandhaik, P.O. Prounthi,

Tehsil Jubbal, District Shimla (H.P.)-171 205.

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CORRECTION OF NAME

I, Rukmani w/o Sh. Utam Singh, r/o Maya Dhar, P.O. Thunag, Tehsil Thunag, Thunag (478), District Mandi (H.P.) declare that my correct name is Rukmani and wrongly recorded in my Aadhar Card No. 8179 9876 9179 as Mani Devi. All concerned please note.

RUKMANI

w/o Sh. Utam Singh,

r/o Maya Dhar, P.O. Thunag, Tehsil Thunag,

Thunag (478), District Mandi (H.P.).

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CORRECTION OF NAME

I, Pyar Singh s/o Sh. Maghu, r/o Village Kau, P.O. Panjain, Tehsil Balichowki, District Mandi (H.P.) declare to correct my daughter's name as Bharti Devi instead of Bhima Bharti in her Aadhar Card.

PYAR SINGH

s/o Sh. Maghu,

r/o Village Kau, P.O. Panjain,

Tehsil Balichowki, District Mandi (H.P.).

CHANGE OF NAME

I, Anvi d/o Sh. Balbir Singh, r/o Village Patsari, P.O. Hatkoti, Tehsil Jubbal, District Shimla (H.P.) declare that I have changed my name from Anu Lata to Anvi. All concerned please may note.

ANVI

d/o Sh. Balbir Singh,

r/o Village Patsari, P.O. Hatkoti,

Tehsil Jubbal, District Shimla (H.P.).

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CHANGE OF NAME

I, Sunil Kumar s/o Sh. Ravinder Singh, r/o V.P.O. Meeru, Tehsil Nichar, Meeru Khas (104/1), District Kinnaur (H.P.)-172 104 declare that I have changed my minor son's name from Jigyansh to Jigyansh Dhamess for all purposes in future. All concerned please may note.

SUNIL KUMAR

s/o Sh. Ravinder Singh,

r/o V.P.O. Meeru, Tehsil Nichar, Meeru Khas (104/1),

District Kinnaur (H.P.)-172 104.

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CORRECTION OF NAME

I, Mathra Devi w/o Late Sh. Suraj Mani, r/o Village Kabdhina, P.O. Kot Khamradha, Tehsil Aut, District Mandi (H.P.) declare to correct my name as Mathra Devi in place of Matharu in my Aadhar Card and PAN Card.

MATHRA DEVI

w/o Late Sh. Suraj Mani,

r/o Village Kabdhina, P.O. Kot Khamradha,

Tehsil Aut, District Mandi (H.P.).

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CHANGE OF NAME

I, Anil Kumar 44 yrs. s/o Sh. Kashmir Chand, r/o Ward No. 1, Lohna, Tehsil Palampur, District Kangra (H.P.) declare that I have changed my daughter's name from Arshita to Arshita Bhanghalia. All concerned please note.

ANIL KUMAR

s/o Sh. Kashmir Chand,

r/o Ward No. 1, Lohna, Tehsil Palampur,

District Kangra (H.P.).

CHANGE OF NAME

I, Jeet Singh s/o Sh. Rajeev Kumar, r/o VTC Kanger Ghund, P.O. Banethi, Sub-District Nahan (H.P.) declare that I have changed my son's name from "Baby of Meena Devi" (Old Name) to Daksh Thakur (New Name). All concerned please note.

JEET SINGH

s/o Sh. Rajeev Kumar,

r/o VTC Kanger Ghund, P.O. Banethi,

Sub-District Nahan (H.P.).

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CHANGE OF NAME

I, Priyanshi d/o Sh. Triveni Parshad, r/o Village Tikari Chandraini, P.O. Parwanoo, Tehsil Kasauli, District Solan (H.P.)-173 220 declare that I have changed my name from Priyanshi to Priyanshi Dubey. All concerned please note for future.

PRIYANSHI

d/o Sh. Triveni Parshad,

r/o Village Tikari Chandraini,

P.O. Parwanoo, Tehsil Kasauli,

District Solan (H.P.)-173 220.

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CORRECTION OF NAME

I, Gedo w/o Sh. Min Singh, r/o Village Chulriya, Dhar Taran, Tehsil Dadahu, District Sirmaur (H.P.) declare that my correct and actual name as per my documents is Gedo. However, my name is incorrectly shown as Gyado Devi in my Aadhar Card No. 6720 7977 3876, this is wrong and should be corrected as Gedo in my Aadhar Card. All concerned please may note.

GEDO

w/o Sh. Min Singh,

r/o Village Chulriya, Dhar Taran,

Tehsil Dadahu, District Sirmaur (H.P.).

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CHANGE OF NAME

I, Pushap Raj s/o Sh. Karam Dass, Vill. Pukhar, P.O. Kot Moras, Tehsil Sadar, Distt. Mandi, Kot (305) Himachal Pradesh-175 001 declare that I want to change my minor son's name from Laxya to Lakshy in Aadhar No. 9337 5077 4751. All concerned please note.

PUSHAP RAJ

s/o Sh. Karam Dass,

Vill. Pukhar, P.O. Kot Moras,

Tehsil Sadar, Distt. Mandi, Kot (305),

Himachal Pradesh-175 001.

CHANGE OF NAME

I, Ranjit Singh s/o Sh. Kartar Singh, r/o Vill. Ghalora, P.O. Lower Ghallour, Tehsil Jawalamukhi, Distt. Kangra (H.P.) declare that I have change my minor son's name from Nitik Kaushal to Naitik for all purposes in future. All concerned please note.

RANJIT SINGH

s/o Sh. Kartar Singh,

r/o Vill. Ghalora, P.O. Lower Ghallour,

Tehsil Jawalamukhi, Distt. Kangra (H.P.).

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CHANGE OF NAME

I, Balvir Singh s/o Sh. Jhatu Ram, r/o Vill. Halyana, P.O. Shamathla, Sub-Tehsil Kotgarh, Distt. Shimla (H.P.) declare that my name is mistakenly listed as Balbir Singh on my Aadhar Card. However the Panchayat records list it as Balvir Singh. Please correct my name.

BALVIR SINGH s/o Sh. Jhatu Ram, r/o Vill. Halyana, P.O. Shamathla, Sub-Tehsil Kotgarh, Distt. Shimla (H.P.).

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CHANGE OF NAME

I, Laxmi aged about 26 years w/o Sh. Rahul Singh, r/o Madhu Niwas, Geeta Mandir, Tutikandi, Chaura Maidan, Shimla Urban(T), Ambedkar Chowk, Shimla (H.P.)-171 004 declare that I have changed my minor daughter's name from Nena (old name) to Naina (new name). All concerned please note.

LAXMI

w/o Sh. Rahul Singh,

r/o Madhu Niwas, Geeta Mandir, Tutikandi,

Chaura Maidan, Shimla Urban(T),

Ambedkar Chowk, Shimla (H.P.)-171 004.

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CHANGE OF NAME

I, Kunzang Lamo alias Raj Kumari w/o Sh. Avinash Thakur, r/o Vill. Karla, P.O. Spillo, Tehsil Pooh, Distt. Kinnaur (H.P.) declare that Kunzang Lamo and Raj Kumari are the names of one and the same person. This is to address inconsistencies in my documents and in future known me as Kunzang Lamo alias Raj Kumari. Concerned please may note.

KUNZANG LAMO ALIAS RAJ KUAMRI

w/o Sh. Avinash Thakur,

r/o Vill. Karla, P.O. Spillo,

Tehsil Pooh, Distt. Kinnaur (H.P.).

CHANGE OF NAME

I, Perveen Kumari w/o Sh. Kushal Singh, r/o Vill. Jihar, P.O. Patlander, Tehsil Sujanpur, Distt. Hamirpur (H.P.) declare that I have changed my name from Parveen Kumari to Perveen Kumari. I shall be known as Perveen Kumari for all purposes in future. All concerned please note.

PERVEEN KUMARI

w/o Sh. Kushal Singh,

r/o Vill. Jihar, P.O. Patlander,

Tehsil Sujanpur, Distt. Hamirpur (H.P.).

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नियन्त्रक, मुद्रण तथा लेखन सामग्री, हिमाचल प्रदेश, शिमला-5 द्वारा मुद्रित तथा प्रकाशित इलेक्ट्रॉनिक हस्ताक्षरित राजपत्र, वैबसाइट https://rajpatra.hp.gov.in पर उपलब्ध है एवम्‌ ऑनलाइन सत्यापित किया जा सकता है।