(1)

ϝೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 10 PES 2026

Karnataka Government Secretariat

Vidhana Soudha,

Dr. B.R. Ambedkar Veedhi

Bengaluru,Dated: 30.04.2026.

NOTIFICATION

The draft of the following Rules to further amend the Karnataka Excise (Sale of Indian

and Foreign Liquors) Rules, 1968, which the Government of Karnataka proposes to make in

exercise of the powers conferred by Section 71 of the Karnataka Excise Act, 1965 (Karnataka

Act 21 of 1966) is hereby published as required under sub-section (1) of the said section for

information of all persons likely to be affected thereby and notice is hereby given that the said

draft will be taken up for consideration after Seven days from the date of its publication in the

official Gazette.

Any objection or suggestion which may be received by the State Government from any

person in respect of the said draft before the period specified above will be considered by the

State Government. The objections or suggestions may be addressed to the Additional Chief

Secretary to Government, Finance Department, Vidhana Soudha, Dr. B.R. Ambedkar Veedhi,

Bengaluru -01.

¨sÁUÀ – 4ಎ

Part – IVA

, 30

, 2026

10

1948)

BENGALURU, THURSDAY, 30, APRIL, 2026 ( VAISHAKHA , 10, SHAKAVARSHA, 1948)

. 344

No. 344

2

DRAFT RULES

1. Title and commencement:- (1) These Rules may be called the Karnataka Excise (Sale of

Indian and Foreign Liquors) (Amendment) Rules, 2026.

(2) They shall come into force from the date of their final publication in the official Gazette.

2. Amendment of Rule 3:- In the Karnataka Excise (Sale of Indian and Foreign Liquors)

Rules, 1968 (hereinafter referred to as the ‘said rules’), in rule 3, for sub-rule (5), the following

shall be substituted, namely:-

“(5) Occasional licences – These licences shall be issued in Form CL-5 for the sale,

serve or sale and serving of Liquor to be drunk on the premises at Commercial Event,

Non-Commercial Event, Tatkal Commercial Event and Tatkal Non-Commercial Event.

For the purpose of these rules.

(i) Commercial Event means any event, function, programme,

gathering or activity organized, conducted, sponsored or promoted with an

element of commercial consideration, profit, revenue generation or business

promotion, whether directly or indirectly. A Commercial Event is one, where

an entry fee is charged to access the event.

E.g.- Cultual events, entertainment programme like public music

programmes, ticketed shows, production sponsorship programmes, exhibition

programmes, fair, Corporate functions, conferences, Workshops, New Year

celebration, any other event conducted with the objective of commercial gain

etc.,

(ii) Non-Commercial Event means any private or social

function organized without any element of commercial consideration, profit

or revenue generation and which is not conducted for business promotion or

monetary gain. A Non-Commercial Event is one where no entry fee is charged

to access the event and there is no mechanism through which payment is tied

to the provision or consumption of liquor.

3

E.g.- Marriage, marriage reception and engagement, post wedding feast,

birthday

party,

anniversary,

family

gatherings,

Public

gatherings/conferences without any commercial purpose, other non-

commercial programmes etc.,

(iii) Tatkal Commercial Event means a Commercial Event in respect of

which an application for the issuance of an Occasional Licence in Form CL-

5 is submitted within 24 (twenty-four) hours immediately preceding the day

of the event, and such application is considered and disposed of under an

expedited procedure upon payment of the prescribed licence fees.

(iv) Tatkal Non-Commercial Event means a Non-Commercial Event in

respect of which an application for the issuance of an Occasional Licence in

Form CL-5 is submitted within 24 (twenty-four) hours

immediately preceding the day of the event, and such application is

considered and disposed of under an expedited procedure upon payment of

the prescribed licence fees.

Provided that, where an Occasional licence has been obtained for a Non-

Commercial event, and it is found that the licensee has conducted a Commercial event,

then the same shall be deemed to be a violation of the licence conditions. In such cases,

the licensee shall be liable to pay a fine equivalent to 3 (three) times the licence fee

specified for a Commercial event”.

3. Amendment of Rule 5:- In the said rules, in Rule 5, for the third proviso, the following

shall be substituted, namely:-

“Provided also that, the Deputy Commissioner of Excise, upon receipt of an online

application along with details uploaded by the applicant through the digital system, shall issue

an Occasional licence in Form CL-5. Such Occasional Licences shall be auto-generated in

electronic mode upon payment of the fees specified in Rule 8 and 8-A. The auto-generated

copy of the licence shall be made available in the applicant’s login”.

4

4. Amendment of Rule 8:- In the said rules, in Rule 8, in sub-rule (1), for item 5 and the

entries relating thereto, the following shall be substituted, namely:-

5.Occasional Licence referred to in clause (5) of Rule 3, in case of –

(a) Commercial Event

Rs.75,000 per day

(b) Non-Commercial Event

Rs.20,000 per day

(c) Tatkal Commerical Event

Rs.1,50,000 per day

(d) Tatkal Non-Commerical Event

Rs.40,000 per day

5. Amendment of Form CL-5:- In the said Rules, in Form CL-5, Condition No.2 and the

entries relating thereto shall be omitted.

By Order and in the Name of

The Governor of Karnataka,

(Sd/-)

(BHIMAPPA P. AJOOR)

Under Secretary to Government

Finance Department (Excise)

ಕ£ಾಟಕ ಸಾರ

ಸಂ‘ೆÍ:ಆಇ 10 īಇಎŤ 2026

ಕ£ಾಟಕ ಸಾರ ಸě®ಾಲಯ,

Ļ¢ಾನ±ೌಧ,

œಾ. İ.ಆŝ. ಆಂ¦ೇಡ´ŝ Ļೕĩ,

¦ೆಂಗಳˆರು, Ĩ£ಾಂಕ:30.04.2026.

ಅĩಸೂಚ£ೆ

ಕ£ಾಟಕ ಅಬಾĸ ಅĩĪಯಮ, 1965 (1966 ರ ಕ£ಾಟಕ ಅĩĪಯಮ ಸಂ‘ೆÍ 21)

ರ 71 £ೇ ಪÎಕರಣದ ಮೂಲಕ ಪÎದತîಾದ ಅĩಾರವನುÇ ಚ¬ಾĵľ, ಕ£ಾಟಕ ಸಾರವƒ ರěಸಲು

ಉ¡ೆÅೕļľರುವ, ಕ£ಾಟಕ ಅಬಾĸ (§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ ಮದÍಗಳ ¨ಾªಾಟ) Īಯಮಗಳ…, 1968

ಅನುÇ ಮತÃಷು¾ ĦದುÅಪģ ¨ಾಡಲು, ಈ ಮುಂĨನ Īಯಮಗಳ ಕರಡನುÇ, ಸದĸ ಪÎಕರಣದ (1) £ೇ ಉಪ-

ಪÎಕರಣದ ಮೂಲಕ ಅಗತÍಪģľರುವಂŸೆ ಇದĸಂದ ¦ಾĩತªಾಗಬಹು¡ಾದ ಎ¬ಾÐ ವÍĔÃಗಳ ¨ಾĿĦ’ಾĖ ಈ

5

ಮೂಲಕ ಪÎಕġľ¡ೆ ಮತುà ಅದು ಸಾĸ ªಾಜÍಪತÎದĹÐ ಪÎಕಟžೆ©ಾದ Ĩ£ಾಂಕĨಂದ ಏಳ… Ĩನಗಳ

ತರು®ಾಯ ಸದĸ ಕರಡನುÇ ಪĸಗಣ£ೆ’ೆ Ÿೆ’ೆದುೊಳѬಾಗುವƒ¡ೆಂದು ಈ ಮೂಲಕ Ħĺವĺೆ Īೕಡ¬ಾĖ¡ೆ.

ijೕ¬ೆ ĪĨಷ¾ಪģľದ ಅವĩಯ ಮುಾÃಯೆ´ ಮುಂ•ೆ, ಸದĸ ಕರģ’ೆ ಸಂಬಂĩľದಂŸೆ ªಾಜÍ

ಸಾರವƒ ©ಾವƒ¡ೇ ವÍĔÃĵಂದ ľÒೕಕĸಸಬಹು¡ಾದ ©ಾವƒ¡ೇ ಆďೇಪžೆ ಅಥ®ಾ ಸಲ²ೆಗಳನುÇ ªಾಜÍ

ಸಾರವƒ ಪĸಗĥಸುತáೆ. ಆďೇಪžೆ ಅಥ®ಾ ಸಲ²ೆಗಳನುÇ ಸಾರದ ಅಪರ ಮುಖÍ ಾಯದļಗಳ…,

ಆħಕ ಇ¬ಾ‘ೆ, Ļ¢ಾನ ±ೌಧ, œಾ.İ.ಆŝ.ಅಂ¦ೇಡ´ŝ Ļೕĩ, ¦ೆಂಗಳˆರು -01 ಇವĸ’ೆ

ಕಳ…Ŀಸಬಹುದು.

ಕರಡು Īಯಮಗಳ….

1. ļೕĽೆ ಮತುà ¤ಾÎರಂಭ :- (1) ಈ ĪಯಮಗಳನುÇ ಕ£ಾಟಕ ಅಬಾĸ (§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ

ಮದÍಗಳ ¨ಾªಾಟ) (ĦದುÅಪģ) Īಯಮಗಳ…, 2026 ಎಂದು ಕªೆಯತಕ´ದುÅ.

(2) ಈ Īಯಮಗಳ…, ಕ£ಾಟಕ ªಾಜÍ ಪತÎದĹÐ ಅವƒಗಳನುÇ ಅಂĦಮ®ಾĖ ಪÎಕġľದ Ĩ£ಾಂಕĨಂದ

—ಾĸ’ೆ ಬರತಕ´ದುÅ.

2. 3 £ೇ Īಯಮದ ĦದುÅಪģ:– ಕ£ಾಟಕ ಅಬಾĸ (§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ ಮದÍಗಳ ¨ಾªಾಟ)

Īಯಮಗಳ…, 1968 ರĹÐ (ಇದರĹÐ ಇನುÇ ಮುಂ¡ೆ ಸದĸ Īಯಮಗ­ೆಂದು ಉ¬ೆÐೕĕಸ¬ಾĖ¡ೆ), Īಯಮ 3

ರĹÐ, ಉಪ-Īಯಮ 5 ರ ಬದ¬ಾĖ, ಈ ಮುಂĨನದನುÇ ಪÎĦ±ಾÄīಸತಕ´ದುÅ, ಅಂದªೆ:-

“(5) ±ಾಂದıಕ ಸನÇದುಗಳ…- ®ಾĥಜÍ ಾಯಕÎಮ, ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮ,

ತŸಾ´ş ®ಾĥಜÍ ಾಯಕÎಮ ಮತುà ತŸಾ´ş ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮಗಳ ಆವರಣದĹÐ

ಮದÍವನುÇ ¨ಾªಾಟ ¨ಾಡಲು, ಸರಬªಾಜು ಅಥ®ಾ ¨ಾªಾಟ ಮತುÃ ಸರಬªಾಜು ¨ಾಡಲು

ಈ ಸನÇದುಗಳನುÇ ನಮೂ£ೆ ľಎş-5 ರĹÐ Īೕಡ¬ಾಗುತáೆ. ಈ Īಯಮಗಳ ಉ¡ೆÅೕಶಾ´Ė, ಈ

ಾಯಕÎಮಗĺ’ೆ ಇĹÐ Īೕಡ¬ಾದ ಅಥಗಳ… ಅನÒಯ®ಾಗುತîೆ.

(i) ®ಾĥಜÍ ಾಯಕÎಮ ಎಂದªೆ £ೇರ®ಾĖ ಅಥ®ಾ ಪªೋč®ಾĖ ®ಾĥĝÍಕ

ಪĸಗಣ£ೆ, ¬ಾಭ, ಆ¡ಾಯ ಗĺೆ ಅಥ®ಾ ®ಾͤಾರ ಪΕಾರದ ಅಂಶವನುÇ ²ೊಂĨರುವ

©ಾವƒ¡ೇ

ಾಯಕÎಮ,

ಸ¨ಾರಂಭ,

ಾಯ,

ಸ§ೆ

ಅಥ®ಾ

ಚಟುವġೆಗಳನುÇ

ಆŴೕĝಸುವƒದು, ನœೆಸುವƒದು, ¤ಾÎŴೕĝಸುವƒದು ಅಥ®ಾ ಪΕಾರ ¨ಾಡುವƒದನುÇ

6

ಸೂěಸುತáೆ. ಾಯಕÎಮೆ´ ಪήೇಶ ಪœೆಯಲು ಪήೇಶ ಶುಲ´ವನುÇ Ļĩಸ¬ಾಗುವ

ಾಯಕÎಮವನುÇ ®ಾĥಜÍ ಾಯಕÎಮ ಎಂದು ಪĸಗĥಸ¬ಾಗುತáೆ.

ಉ¡ಾಹರžೆ-

±ಾಂಸĂĦಕ

ಾಯಕÎಮಗಳ…,

ಮನರಂಜ£ಾ

ಾಯಕÎಮ/±ಾವಜĪಕ ಸಂĖೕತ ಾಯಕÎಮಗಳ…, ġೆō ಆ¢ಾĸತ ಪÎದಶನಗಳ…,

ಉŸಾÈದ£ಾ ¤ಾÎŴೕಜಕತÒ ಾಯಕÎಮಗಳ…, ಪÎದಶನ ಾಯಕÎಮಗಳ…, —ಾŸೆÎ, ಾŪªೇō

ಸ¨ಾರಂಭಗಳ…, ಸijŮಳನಗಳ…, ಾ©ಾ’ಾರಗಳ…, ²ೊಸ ವಷದ ಸಂಭΨಾಚರžೆ, ®ಾĥಜÍ

¬ಾಭದ ಉ¡ೆÅೕಶĻಟು¾ೊಂಡು ನœೆಸುವ ಇತªೆ ©ಾವƒ¡ೇ ಾಯಕÎಮಗಳ… ಇŸಾÍĨ.

(ii) ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮ ಎಂದªೆ ©ಾವƒ¡ೇ ®ಾĥĝÍಕ ಪĸಗಣ£ೆ, ¬ಾಭ ಅಥ®ಾ

ಆ¡ಾಯ ಗĺೆಯ ಅಂಶĻಲСೆ ಆŴೕĝಸ¬ಾದ ಮತುà ®ಾͤಾರ ಪΕಾರ ಅಥ®ಾ ಆħಕ ¬ಾಭದ

ಉ¡ೆÅೕಶĻಲСೆ ಆŴೕĝಸ¬ಾದ ‘ಾಸĖ ಅಥ®ಾ ±ಾ¨ಾĝಕ ಸ¨ಾರಂಭವನುÇ ಸೂěಸುತáೆ.

®ಾĥ—ೆÍೕತರ ಾಯಕÎಮ®ೆಂದªೆ ಾಯಕÎಮೆ´ ಪήೇļಸಲು ©ಾವƒ¡ೇ ಪήೇಶ ಶುಲ´ವನುÇ

ĻĩಸĨರುವ ²ಾಗೂ ಮದÍದ ಪ†ªೈೆ ಅಥ®ಾ ±ೇವ£ೆ’ೆ ಸಂಬಂĩľದಂŸೆ ©ಾವƒ¡ೇ ĸೕĦಯ

¤ಾವĦಯನುÇ ಸಂಪĔಸುವ ವÍವ±ೆÄ ಇಲÐĨರುವ ಾಯಕÎಮ®ಾĖರುತáೆ.

ಉ¡ಾಹರžೆ - ಮದು®ೆ, Ļ®ಾಹ ಆರತčŸೆ ಮತುà Īļ¹Ÿಾಥ, İೕಗರ ಔತಣಕೂಟ, ಹುಟು¾ಹಬÊದ

ಸಂŸೋಷಕೂಟ, ®ಾĽೋತÕವ, ಕುಟುಂಬ ಕೂಟಗಳ…, ©ಾವƒ¡ೇ ®ಾĥಜÍ ಉ¡ೆÅೕಶĻಲÐದ

±ಾವಜĪಕ ಕೂಟಗಳ…/ಸijŮಳನಗಳ…, ಇತರ ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮಗಳ… ಇŸಾÍĨ.

(iii) ತŸಾ´ş ®ಾĥಜÍ ಾಯಕÎಮ ಎಂದªೆ ®ಾĥಜÍ ಾಯಕÎಮೆ´ ಸಂಬಂĩľದಂŸೆ

ನಮೂ£ೆ ľಎş-5 ನĹÐ ±ಾಂದıಕ ಸನÇದನುÇ ĪೕಡುವಂŸೆ ಸĹÐಸ¬ಾದ ಅĝಯನುÇ ಾಯಕÎಮ

ನœೆಯುವ Ĩನದ ತčಣದ ಪ†ವದ 24 (ಇಪÈŸಾÃëಲು´) ಗಂšೆಗಳ ಒಳ’ೆ ಸĹÐಸಲÈġ¾ರುವ

ಾಯಕÎಮ®ಾĖದುÅ ಮತುà ಅಂತಹ ಅĝಯನುÇ ĪಗĨತ ಸನÇದು ಶುಲ´ವನುÇ ¤ಾವĦľದ ನಂತರ

ತÒĸತ ಾಯĻ¢ಾನದ ಅģಯĹÐ ಪĸಗĥಸ¬ಾಗುತáೆ ಮತುÃ Ļ¬ೇ®ಾĸ ¨ಾಡ¬ಾಗುತáೆ.

(iv) ತŸಾ´ş ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮ ಎಂದªೆ ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮೆ´ ಸಂಬಂĩľದಂŸೆ

ನಮೂ£ೆ ľಎş-5 ನĹÐ ±ಾಂದıಕ ಸನÇದನುÇ ĪೕಡುವಂŸೆ ಸĹÐಸ¬ಾದ ಅĝಯನುÇ ಾಯಕÎಮ

ನœೆಯುವ Ĩನದ ತčಣದ ಪ†ವದ 24 (ಇಪÈŸಾÃëಲು´) ಗಂšೆಗಳ ಒಳ’ೆ ಸĹÐಸಲÈġ¾ರುವ

ಾಯಕÎಮ®ಾĖದುÅ ಮತುà ಅಂತಹ ಅĝಯನುÇ ĪಗĨತ ಸನÇದು ಶುಲ´ವನುÇ ¤ಾವĦľದ ನಂತರ

ತÒĸತ ಾಯĻ¢ಾನದ ಅģಯĹÐ ಪĸಗĥಸ¬ಾಗುತáೆ ಮತುÃ Ļ¬ೇ®ಾĸ ¨ಾಡ¬ಾಗುತáೆ.

ಪರಂತು, ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮಾ´Ė ±ಾಂದıಕ ಸನÇದನುÇ ಪœೆದು ಸನÇದು¡ಾರನು

®ಾĥಜÍ ಾಯಕÎಮವನುÇ ನœೆľರುವƒದು ಕಂಡುಬಂದªೆ, ಅದನುÇ ಸನÇದು ಷರತುÃಗಳ ಉಲÐಂಘ£ೆ

ಎಂದು ಪĸಗĥಸ¬ಾಗುತáೆ. ಅಂತಹ ಸಂದಭಗಳĹÐ, ಸನÇದು¡ಾರನು ®ಾĥಜÍ ಾಯಕÎಮೆ´

7

ĪಗĨಪģľದ ಸನÇದು ಶುಲ´ದ 3 (ಮೂರು) ಪಟು¾ ūತÐೆ´ ಸ¨ಾನ®ಾದ ದಂಡವನುÇ ¤ಾವĦಸಲು

¦ಾಧÍ£ಾĖರುŸಾãೆ”.

3. 5 £ೇ Īಯಮದ ĦದುÅಪģ:– ಸದĸ Īಯಮಗಳ 5 £ೇ ĪಯಮದĹÐ, 3 £ೇ ಪರಂತುಕದ

ಬದ¬ಾĖ, ಈ ಮುಂĨನದನುÇ ಪÎĦ±ಾÄīಸತಕ´ದುÅ, ಅಂದªೆ:-

“ಅಲСೆ,

ಅĝ¡ಾರನು

ģĝಟş

ವÍವ±ೆÄಯ

ಮೂಲಕ

ಅŗ¬ೋŏ

¨ಾģದ

Ļವರಗ­ೆˆಂĨ’ೆ ಆŖ¬ೈŖ ಮೂಲಕ ಸĹÐľರುವ ಅĝಯನುÇ ľÒೕಕĸľದ ನಂತರ, ಅಬಾĸ ಉಪ

ಆಯುಕÃರು ನಮೂ£ೆ ľಎş-5 ರĹÐ ±ಾಂದıಕ ಸನÇದನುÇ ĪೕಡುŸಾêೆ. ಅಂತಹ ±ಾಂದıಕ

ಸನÇದುಗಳನುÇ Īಯಮ 8 ಮತುà 8-ಎ ನĹÐ ĪĨಷ¾ಪģľದ ಶುಲ´ವನುÇ ¤ಾವĦľದ ನಂತರ

ಎ¬ೆಾĄĪŃ Ļ¢ಾನದĹÐ ಸÒಯಂ•ಾĹತ®ಾĖ ಸೃĝಸ¬ಾಗುತáೆ. ಅĝ¡ಾರರ ¬ಾĖŖನĹÐ

ಸÒಯಂ•ಾĹತ®ಾĖ ಸೃĝಸ¬ಾದ ಸನÇĨನ ಪÎĦಯನುÇ ಲಭÍ®ಾಗುವಂŸೆ ¨ಾಡತಕ´ದುÅ”.

4. 8 £ೇ Īಯಮದ ĦದುÅಪģ:– ಸದĸ Īಯಮಗಳ 8 £ೇ ĪಯಮದĹÐ, ಉಪ-Īಯಮ (1) ರĹÐ, 5 £ೇ

¦ಾಬುÃ ಮತುÃ ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನದನುÇ ಪÎĦ±ಾÄīಸತಕ´ದುÅ, ಅಂದªೆ:-

5.3 £ೇ Īಯಮದ ಖಂಡ (5) ೆ´ ಸಂಬಂĩľದಂŸೆ ಉ¬ೆÐೕĕಸ¬ಾದ ±ಾಂದıಕ ಸನÇದು, ಈ ಮುಂĨನ

ಸಂದಭದĹÐ –

(ಎ) ®ಾĥಜÍ ಾಯಕÎಮ

ಪÎĦ Ĩನೆ´ ರೂ.75,000

(İ) ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮ

ಪÎĦ Ĩನೆ´ ರೂ.20,000

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ಪÎĦ Ĩನೆ´ ರೂ.1,50,000

(ģ) ತŸಾ´ş ®ಾĥ—ೆÍೕತರ ಾಯಕÎಮ

ಪÎĦ Ĩನೆ´ ರೂ.40,000

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Date: 2026.05.02 12:56:41 +05'30'