(१)
भाग चार-क-३१–१
RNI No. MAHBIL /2009/35527
महाराđł शासन राजपŇ
असाधारण भाग चार-क
वषɑ ९, अंक २०]
मंगळवार, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
[पृđठɂ ८, िकȽमत : ȟपये ९.००
असाधारण ĸमांक ३१
Ōािधकȵत Ōकाशन
महाराđł शासनाďयितȫरòत इतर वैधािनक Ōािधकाķयांनी तयार कɁलेले
(भाग एक, एक-अ व एक-ल यांमĄये Ōिसnj कɁलेले वैधािनक िनयम व आदेश यांďयितȫरòत इतर)
वैधािनक िनयम व आदेश; यात भारत सरकार, उ÷च ąयायालय, पोलीस आयुòत, आयुòत (राùय उāपादन शुčक),
िजčहादंडािधकारी व िनवडणूक आयोग, िनवडणूक ąयायािधकरण, िनवडणूक िनणɑय अिधकारी व िनवडणूक आयोगाखालील
इतर Ōािधकारी यांनी तयार कɁलेले वैधािनक िनयम व आदेश यांचा समावेश होतो.
COMMISSIONER OF STATE EXCISE, MAHARASHTRA STATE
2nd Floor, Old Custom House, Shahid Bhagat Singh Marg, Fort,
Mumbai 400 023, dated 28th March, 2023.
Read.—– 1. Government letter Home Department No. BPA 0123/C. R. 04/EXC-2, dated
30th January, 2023.
2. This office even number Notification dated 30th January, 2023.
3. Government letter Home Department No. BPA 0123 / C. R. 04 / EXC-2, dated
28th March, 2023.
NOTIFICATION
No. BPA 112023 / 2023-2024 / 01 / VII.— In exercise of the powers conferred by clause (a) of Rule
4 of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of
Licence) Rules, 1996 and all other powers enabling him in this behalf, the Commissioner is pleased to
re-notify the revised rates of fees for the Financial Year 2023-2024 for licences mentioned in Column
No. (2) of the schedule appended hereto as specified against each of them respectively in Column
No. (4) of the said schedule.
2
महाराđł शासन राजपŇ असाधारण भाग चार-क, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
Schedule
Serial
No
Type of
licence
Description of licence
Fee for grant /
renewal / continuance
for one year / one case/
per BL
(in ₹)
(1)
(2)
(3)
(4)
A-1A
Form I
Licence for constructing and working a distillery for manufacture of
Spirit granted under Rule 3 of the Maharashtra Distillation of Spirit
and Manufacture of Potable Liquor Rules, 1966 -
The applicant desires to manufacture spirit annually through primary distillation -
(a) Up to 45,00,000 B.L.
6,10,500
(b) From 45,00,001 B.L. to 90,00,000 B.L.
7,62,300
(c) From 90,00,001 B.L. to 1,35,00,000 B.L.
9,15,200
(d) From 1,35,00,001 B.L. to 1,80,00,000 B.L.
10,68,100
(e) From 1,80,00,001 B.L. To 2,25,00,000 B.L.
12,38,200
(f) From 2,25,00,001 B.L. To 2,70,00,000 B.L.
14,36,200
(g) From 2,70,00,001 B.L. To 3,15,00,000 B.L.
16,67,200
(h) From 3,15,00,001 B.L. To 3,60,00,000 B.L.
19,35,200
(i) From 3,60,00,001 B.L. To 4,05,00,000 B.L.
22,52,000
(j) From 4,05,00,001 B.L. and above
26,12,300
A-1B
Form I
Licence for constructing and working a distillery for manufacture of
Spirit granted under Rule 3 of the Maharashtra Distillation of Spirit and
Manufacture of Potable Liquor Rules, 1966 for only re-distillation -
The applicant desires to manufacture spirit annually through re-distillation -
Upto 90,00,000 B.L.
3,05,800
90,00,001 B.L. and above
6,10,500
A-1C
Form I
Licence for constructing and working a distillery
for manufacture of Spirit granted under Rule
3 of the Maharashtra Distillation of Spirit and
Manufacture of Potable Liquor Rules, 1966
for manufacture of grape spirit only by Pot
Distillation Method.
55,000
A-1D
Form I
Licence for constructing and working a distillery
for manufacture of Spirit granted under Rule
3 of the Maharashtra Distillation of Spirit and
Manufacture of Potable Liquor Rules, 1966
for manufacture of spirit other than spirit
produced from molasses, grain, malt and grape by
distillation. (used in manufacturing of Local
liquor)
55,000
A-2A
Form PLL
Licence for manufacture of Potable Liquor granted under Rule 15(2) of
the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor
Rules, 1966 - For annual production -
(a) Minimum fees or average production of
preceding year if up to 1,00,000 cases each of 9
B.L. or for nil production
23,10,000
(b) Above 1,00,000 cases of 9 B.L. each.
23.10 per case
महाराđł शासन राजपŇ असाधारण भाग चार-क, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
3
Serial
No
Type of
licence
Description of licence
Fee for grant /
renewal / continuance
for one year / one case/
per BL
(in ₹)
(1)
(2)
(3)
(4)
Fees for the existing licence-holders shall be paid as per rate prescribed above, in the
applicable slab, considering production in cases of 9 B.L. each of the preceding year.
A-2B
Form PLL
Licence for manufacture of Potable Liquor (Grape
Brandy made purely from Grape Spirit without
blending with any other spirit and Local liquor
as prescribed in rules) granted under Rule 15(2)
of the Maharashtra Distillation of Spirit and
Manufacture of Potable Liquor Rules, 1966 to
holder of licence in Form ‘BRL’ (for manufacture
of wine) and licence in Form ‘I’ (for manufacture
of grape spirit) granted under relevant rules.
1,16,900
B-1
Form BRL
Licence for manufacture of Beer/Wine granted under Rule 3(2) of the
Maharashtra Manufacture of Beer and Wine Rules, 1966 -
(A) For Beer - For annual production -
Minimum fees or average production of preceding
year upto 1,00,000 cases each of 7.8 BL or nil
production.
7,70,000
Above 1,00,000 cases each of 7.8 BL of Beer
7.70 per case
Fees for the existing licence-holders shall be paid as per rate prescribed above, in the
applicable slab, considering production in cases of 7.8 B.L. each of the preceding year.
B-2
Form BRL
(B) For Wine – For annual production-
(a) Minimum fees or average production of
preceding year if upto 1,200 cases each 9 B. L. Or
for nil production.
5,500
(b) From 1,201 cases to 3,000 cases of 9 B. L. each. 11,000
(c) Above 3,000 cases of 9 B. L. each.
Rs. 11,000/- or
Rs. 1.40 per case
whichever is higher
Fees for the existing licence-holders shall be paid as per rate prescribed
above, in the applicable slab, considering production in cases of 9 B.L.
each of the preceding year.
B-3
Form BRL
(C) For Microbrewery up to annual capacity
of 2,00,000 B.L.
2,20,000
(D) For microbrewery up to annual capacity
from 2,00,001 BL to 4,00,000 BL
4,40,000
(E) For microbrewery up to annual capacity
from 4,00,001 to 5,00,000 BL
5,50,000
C-1
Form CL-I
Licence for manufacture of Country Liquor granted under Rule 3(2) of
the Maharashtra Country Liquor Rules, 1973 - For annual production
-
भाग चार-क-३१–१अ
4
महाराđł शासन राजपŇ असाधारण भाग चार-क, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
Serial
No
Type of
licence
Description of licence
Fee for grant /
renewal / continuance
for one year / one case/
per BL
(in ₹)
(1)
(2)
(3)
(4)
(a) Minimum fees or average production of
preceding year upto 1,00,000 cases of 9 BL or for
nil production.
19,25,000
(b) Above 1,00,000 cases of 9 B.L. each.
19.25 per case
Fees for the existing licence-holders shall be paid as per rate
prescribed above, in the applicable slab, considering production
in cases of 9 B.L. each of the preceding year.
C-2
Form CL-II Licence granted under Rule 14(2) of the Maharashtra Country Liquor
Rules, 1973 authorizing the storage and wholesale sale of duty paid country
liquor to retail shops - For annual sale -
(a) Minimum fees or sale of preceding one year
up to 25,000 cases of 9 B.L. or for nil sale.
3,14,900
Above 25,000 cases of 9 B.L. each.
12.60 per case
Fees for the existing licence-holders shall be paid as per rate
prescribed above, in the applicable slab, considering sale of the
preceding year. Provided that for transfer / sale of country liquor
from one wholesaler to another wholesaler, with prior approval
of concerned authority, such fees shall not be applicable.
C-3
Form
CL-III
licence for the retail sale of country liquor granted under Rule 24(1A) of
the Maharashtra Country Liquor Rules, 1973 -
(a) Population up to 5,000
49,000
(b) Population from 5,001 to 10,000
83,900
(c) Population from 10,001 to 2,00,000
2,09,700
(d) Population from 2,00,001 to 10,00,000
3,49,400
(e) Population from 10,00,001 to 20,00,000
4,89,200
(f) Population more than 20,00,000
6,28,900
C-3A
For endorsement on CL-III licence to facilitate sale of Beer in sealed bottles
for “off” consumption as per sub-rule 6 of Rule 30 of Maharashtra Country
Liquor Rules, 1973 -
(a) Population up to 5,000
17,200
(b) Population from 5,001 to 10,000
29,400
(c) Population from 10,001 to 2,00,000
73,400
(d) Population from 2,00,001 to 10,00,000
1,22,300
(e) Population from 10,00,001 to 20,00,000
1,71,300
(f) Population more than 20,00,000
2,20,200
C-4
Form CL/
FL/TOD-III
Licence for the retail sale of country liquor in sealed bottles for “off”
consumption granted under Rule 30(1) of the Maharashtra Country Liquor
Rules, 1973 -
(a) Population up to 1,00,000
1,73,600
(b) Population from 1,00,001 to 10,00,000.
3,15,400
(c) Population more than 10,00,000
4,57,100
महाराđł शासन राजपŇ असाधारण भाग चार-क, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
5
Serial
No
Type of
licence
Description of licence
Fee for grant /
renewal / continuance
for one year / one case/
per BL
(in ₹)
(1)
(2)
(3)
(4)
D-1
Form E
licence for sale of mild liquor (beer) on the premises of a Hotel / Restaurant
/ Canteen/Club granted under Rule 5 of the Special Permits and licences
Rules, 1952 -
(a) Population up to 1,00,000
1,02,800
(b) Population from1,00,001 to 10,00,000
2,05,400
(c) Population from 10,00,001 to 20,00,000
4,10,700
(d) Population more than 20,00,000
5,56,600
D-2
Form E-2
Licence for the retail sale of wine granted under Rule 5A(5) of the
Special Permit and Licences Rules, 1952 -
(a) Population up to 1,00,000
27,400
(b) Population from1,00,001 to 10,00,000
68,400
(c) Population from10,00,001 to 20,00,000
1,02,600
(d) Population more than 20,00,000
1,36,700
E-1
Form FL-I
Ordinary Trade and Import licence for the removal from a Customs Frontier
and for the Import and Vend of Foreign Liquors (Potable) including Indian
Made Foreign Liquor (Potable) excised at special rates (not to be drunk on
the premises) granted under Rule 5 of the Maharashtra Foreign Liquor
Rules, 1953 - For annual sale -
(a) Minimum fees or average sale of preceding
year up to 25,000 cases of 9 B.L. or for nil sale.
4,79,400
(b) Above 25,000 cases of 9 B.L. each-
(i) Per case of Spirits
16.40
(ii) Per case of Wines
7.05
(iii) Per case of Beer and Mild Liquor
4.70
Fees for the existing licence-holders shall be paid as per rate prescribed above, in the
applicable slab, considering sale of preceding year. Provided that for transfer / sale
of Foreign liquor from one wholesaler to another wholesaler, with prior approval of
concerned authority, such fees shall not be applicable.
E-2
Form FL-II
Vendors licence for sale of foreign liquor granted under Rule 25 of the
Maharashtra Foreign Liquor Rules, 1953 -
(a) Population upto 50,000
2,12,800
(b) Population from 50,001 to 1,00,000
3,38,600
(c) Population from 1,00,001 to 2,50,000
5,12,100
(d) Population from 2,50,001 to 5,00,000
7,17,500
(e) Population from 5,00,001 to 10,00,000
8,90,900
(f) Population 10,00,001 to 20,00,000
11,91,600
(g) Population more than 20,00,000
13,96,800
E-3
Form
FL-III
Licence for sale at a hotel of imported foreign liquors (potable) Indian made
foreign liquors (potable) on which excise duty has been paid at a special
rates granted under Rule 45 of the Maharashtra Foreign Liquor Rules,
1953 -
6
महाराđł शासन राजपŇ असाधारण भाग चार-क, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
Serial
No
Type of
licence
Description of licence
Fee for grant /
renewal / continuance
for one year / one case/
per BL
(in ₹)
(1)
(2)
(3)
(4)
I. Restaurants -
Population up to 50,000
68,500
Population from 50,001 to 1,00,000
1,02,600
Population from 1,00,001 to 2,50,000
2,05,000
Population from 2,50,001 to 5,00,000
3,41,600
Population from 5,00,001 to 10,00,000
5,46,400
Population from 10,00,001 to 20,00,000
7,51,300
Population above 20,00,000
8,19,500
II. Star Hotels -
(In addition to licence fee the additional fee for one of the FL-III licence
from where the liquor is served in rooms)
(A) Three Star Hotels
6,14,700
(B) Four Star Hotels
10,24,500
(C) Five Star Hotels
15,70,700
E-4
Form FL-
IV
Licence for the sale at a club of imported foreign liquors (potable) and IMFL
(potable) on which excise duty has been paid at special rates granted under
Rule 48 of the Maharashtra Foreign Liquor Rules, 1953 -
(a) Population up to 50,000
68,500
(b) Population from 50,001 to 1,00,000
1,02,600
(c) Population from 1,00,001 to 2,50,000
2,05,000
(d) Population from 2,50,001 to 5,00,000
3,41,600
(e) Population from 5,00,001 to 10,00,000
5,46,400
(f) Population from 10,00,001 to 20,00,000
7,51,300
(g) Population above 20,00,000
8,19,500
E-5
Form
FL-IV-A
Temporary Licence for the sale of imported foreign liquors (potable) and
Indian-made foreign liquors (potable) on which excise duty has been paid
at special rates at a special function or event.
(a) For Charity purpose, Consulate, Social /
Family function
(i) Population up to 1,00,000
3,300
(ii) Population from 1,00,001 to 10,00,000.
5,500
(iii) Population from 10,00,001 to 20,00,000
7,700
(iv) Population more than 20,00,000
11,000
(b) For Commercial Event such as Entertainment
function or Sporting Event.
22,000
(c) For Wine festival as prescribed in form
F.L.A-I.F.
3,300
महाराđł शासन राजपŇ असाधारण भाग चार-क, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
7
Serial
No
Type of
licence
Description of licence
Fee for grant /
renewal / continuance
for one year / one case/
per BL
(in ₹)
(1)
(2)
(3)
(4)
E-6
Form FL/
BR-II
Licence for sale of beer in sealed bottles for off consumption granted
under rule 42 A (2) of Maharashtra Foreign Liquor Rules, 1953.
(a) Population up to 50,000
24,000
(b) Population from 50,001 to 1,00,000
36,000
(c) Population from 1,00,001 to 2,50,000
71,800
(d) Population from 2,50,001 to 5,00,000
1,19,600
(e) Population from5,00,001 to 10,00,000
1,91,300
(f) Population from 10,00,001 to 20,00,000
2,63,000
(g) Population above 20,00,000
2,86,900
E-7
Form FL-
XI
Licence for possession and use of brandy and
rum by industrial, educational, scientific
research or such other institution or by a pilot of
an air craft or person in-charge of an ambulance
or a first aid station for rendering first aid for
medical purpose in an emergency granted under
Rule 72 of the Maharashtra Foreign Liquor
Rules, 1953.
200
E-8
Form FL-
XII
Licence for the dispensing of brandy and rum
as one of the ingredients of any medicine on
prescription granted under Rule 83(1) of the
Maharashtra Foreign Liquor Rules, 1953.
200
E-9
Form
FL-XIII
Licence for sale of (champagne, port type wine,
port wine, wincarnis, vibrona manola and
buckfast tonic wine) on prescription granted
under Rule 93(2) of the Maharashtra Foreign
Liquor Rules, 1953.
200
E-10
Form K
Certificate of Registration (for manufactories of
the IMFL/Beer situated in a State other than
the State of Maharashtra) granted under Rule
9B of the Maharashtra Foreign Liquor (Import
and Export) Rules, 1963.
13,20,000
E-11
Form
FLW-II
Licence for the retail sale of wine in sealed
bottles for “off” consumption granted under Rule
25(B)(2) of the Maharashtra Foreign Liquor
Rules 1953.
8,300
E-12
Form
FLW-I
Ordinary Trade and Import licence for the
removal from a Customs Frontier and for the
Import and Vend of Wines excised at special
rates (not to be drunk on the premises) granted
under Rule 5-C of the Maharashtra Foreign
Liquor Rules, 1953.
16,500
Rates of licence fees for FL-IV Licences where the membership is restricted to anyone class/
8
महाराđł शासन राजपŇ असाधारण भाग चार-क, माचɑ २८, २०२३/चैŇ ७, शकɁ १९४५
category of member shall be 25% of the licence fee payable by the F.L-IV Licences. However, eligibility
of the club for this concession shall be certified annually by the Commissioner of State Excise,
Maharashtra State, Mumbai.
Notwithstanding anything contained above, the rate of licence fees applicable to Cantonment
area shall be the same as applicable to the Municipal Corporation area within whose boundaries
such Cantonment is located within or which are adjacent to the limits of such Municipal Corporation.
These rates of Licence fees are not applicable to the existing licences which have been renewed
for the period of five years prior to the financial year 2023-2024 during the period of their validity.
Provided that the licences whose licence fee is declared on the production or purchase or sale
of liquor in cases or bulk litre, as the case may be, the licensee who desires to renew their licence
for the period of five years from 2023-2024 onward, they shall be liable to pay the excess amount of
licence fee at the rate of base year (base year is 2023-2024 for licences renewed for five years in 2023-
2024) on the liquor produced in bulk litres or cases or liquor purchased or sale, exceeding the total
number of cases or bulk litre of liquor, as the case may be, on which licence fee has been calculated
for the slab of five years.
D . VIJAY SURYAWANSHI,
Commissioner of State Excise,
Maharashtra State, Mumbai.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.