Regd. No. NW/CH-22 Regd. No. CHD/0092/2018-2020 PUNJAB GOVT. GAZ. (EXTRA), APRIL 8, 2020
(CHTR 19, 1942 SAKA)
EXTRAORDINARYEXTRAORDINARYEXTRAORDINARYEXTRAORDINARYEXTRAORDINARY
Published by AuthorityPublished by AuthorityPublished by AuthorityPublished by AuthorityPublished by Authority
CHANDIGARH, WEDNESDAY, APRIL 8, 2020
(CHAITRA 19, 1942 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
.. 185-189
1. Notification No. G.S.R.10/P.A.1/1914/Ss.21 and 59/Amd.(67)/2020, dated the 7th April, 2020, containing amendment in the Punjab Distillery Rules, 1932.
.. 191-193
2. Notification No. G.S.R.11/P.A.1/1914/Ss.21 and 59/Amd.(33)/2020, dated the 7th April, 2020, containing amendment in the Punjab Brewery Rules, 1956.
.. 195-197
3. Notification No. G.S.R.12/P.A.1/1914/Ss.22 and 59/Amd.(26)/2020, dated the 7th April, 2020, containing amendment in the Punjab Excise Bonded Warehouse Rules, 1957.
( xxix ) xxx
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.. 199
4. Notification No. G.S.R.13/P.A.1/1914/ S.59/Amd.(6)/2020, dated the 7th April, 2020, containing amendment in the Punjab Supply and Sale of Bhang Rules, 1956.
.. 201-204
5. Notification No. G.S.R.14/P.A.1/1914/ Ss.31, 32, 34 and 58/Amd.(186)/2020, dated the 7th April, 2020, containing amendment in the Punjab Excise Fiscal Orders, 1932.
6. Notification No. G.S.R.15/P.A.1/1914/Ss.5 and 24/Amd.(46)/2020, dated the 7th April, 2020, containing amendment in the Punjab Intoxicants License and Sales Orders, 1956.
.. 205
Part - IV Correction Slips, Republications and
Replacements
Nil
______
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PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE AND TAXATION COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 7th April, 2020
No. G.S.R. 10/P.A.1/1914/Ss.21 and 59/Amd. (67)/2020.– In exercise
of the powers conferred by clause (d) of sections 21 and 59 of the Punjab
Excise Act, 1914 (Punjab Act No.1 of 1914), read with the Government of
Punjab, Department of Excise and Taxation, Notification No. S.O.06/PA.1/
1914/S.9/2017, dated the 25th April, 2017, and all other powers enabling me in
this behalf, I, Vivek Pratap Singh, I.A.S., Excise Commissioner, exercising the
powers of Financial Commissioner, make the following rules further to amend
the Punjab Distillery Rules, 1932, namely: –
RULES
1. (1) These rules may be called the Punjab Distillery (First Amendment)
Rules, 2020.
(2) They shall come into force on and with effect from the first day of
April, 2020.
2. In the Punjab Distillery Rules, 1932 (hereinafter referred to as the
said rules),
in the definitions, after clause (n), the following clauses shall be
inserted, namely:-
"(nn) "Mass flow Meter" mean a device that measures rate of
flow of a liquid passing through a pipe line and also capable of
measuring the density and temperature of the fluid in such pipeline."
"(oo) "Percentage v/v" means the alcoholic strength by volume (i.e.
the ratio), expressed as a percentage of the volume of alcohol present
in a product at a temperature of 20 degrees Celsius."
3. In the said rules, in rule 4, for clause (a), the following clause shall be
substituted, namely:-
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"(a) deposited a sum of rupees eighty lakh plus rupees thirty- two
thousand per Kilo litre per day as per installed capacity or rupees
ninety five lakh whichever is higher in both of the above specified
fee;"
4. In the said rules, in rule 7, in sub-rule (1), for the words " seventy-
two lakh rupees plus twenty-eight thousand rupees per kilo litre per
day as per installed capacity or eighty five lakh rupees, whichever
is higher." the words "rupees eighty lakh plus rupees thirty-two
thousand per Kilo litre per day as per installed capacity or rupees
ninety five lakh whichever is higher in both of the above specified
fee;" shall be substituted..
5. In the said rules, in rule 93;
i) after clause (kk), the following clause shall be inserted,
namely: -
"(KKK) In case the State Government is of the opinion that a
licensee is trying to evade the duty or fee leviable under these rules
or is trying to misuse the export of a brand, it may refuse to register
the particular brand of such licensee, cancel the registration of such
brand already registered for sale in any other State and it may also
refuse permission for export of such brand to any other State"
ii) in clause (s), for the figures "2019-2020", the figures "2020-
2021" shall be substituted.
6. In the said rules, in rule 122-A,in the proviso forthe words "where
bottling is being done", the words "where bottling is being done.It
shall be the responsibility of the licensee that the CCTV cameras
installed in the bottling areas, shall remain operational round the
clock. In case, the cameras in the said area are not functional,then
the licensee shall immediately stop the bottling process and inform
the Officer-in-charge concerned, and shall resume the bottling only
after the cameras becomes functional, to the satisfaction of the
said Officer shall be added.".
7. In the said rules, for rule 122-C, the following rule shall be substituted,
namely:-
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"122-C.(1) Licensee shall install the mass flow meter on the
pipelines between the stills and the spirit receivers, the spirit receivers
and the loading point, in order to measure the mass flow of spirit
passing through such pipeline accurately.The mass flow meters shall
also be installed on all the pipelines going from the Receiver or
Storage Vat to the Blending Vat.
(2) The quantity, strength and density of the spirit so derived from
the mass flow meter, shall be mentioned in the relevant register
kept in the distillery to record the stocks of spirit. An entry of the
passes also required to be made in the said register, for movement
of spirit from the distillery.
(3) The mass flow meters so installed in the distillery shall be
standardized at the time of installation. The said meter shall be
standardized again after a period of three years from the date of its
installation from laboratory accredited by National Accreditation
Board for Testing and Calibration Laboratories, India (NABL).
Provided that, if the Officer-in-charge of any distillery finds it
necessary, to standardize the said meter at any point of time, he
shall by an order in writing, for getting the standardization done
from a laboratory specified above. The cost of standardization of
the mass flow meter, shall be borne by the Licensee.
(4) The licensee shall ensure that the reading of the said meterqua
production and dispatch of ENA is recorded every half an hour.The
Licensee shall also install a Infotech system, to digitally record the
readings of the Mass Flow Meters every half an hour, capable to
communicate the readings to the IT system of the department, as
and when directed by the Excise Commissioner. The initial and
final readings of the day (at the time of closing),shall be recorded in
the register,in Form D-30, duly maintained by the Officer-in-charge
of the distillery.The licensee shall keep the data backup for a
minimum period of ninety days.
(5) The Licensee shall ensure that the mass flow meter installed
in the distillery,is in proper working condition and are giving accurate
input regarding measurement of the liquid flowing in the pipeline. In 188
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case, the licensee finds that the installed flow meter is not working
properly, the such licensee shall stop the dispatch from such
meter,which shall resume only after verifying the fact that the such
meter is in order to the satisfaction of the Officer-in-charge. The
licensee shall give a certificate in the following format to the Officer-
in-charge in this regard once in a month, namely:-
CERTIFICATE
" I………………………..(name of the licensee and distillery)
hereby certify that, I have checked all the mass flow meter
installed in my unit. All the mass flow metersare in order and
are working properly and no mass flow meter has been
tempered with. I further certify that the flow meter has not
been by passed in any manner to conceal the flow process
accurate recordings."
Signature
(Owner/Managing
Director/Operational Head of the Unit)
(6) In case, a licensee is unable to submit the aforesaid certificate
as specified in clause (5) above, he shall stop the dispatch from the
unit immediately.
(7) In case any discrepancy in the working of the mass flow meter
comes to the notice of the Officer-in-charge, he shall issue a notice
to the licensee to explain the position and if the reply given by the
Licensee is not to the satisfaction of the officer in-charge, he shall
send the case to the Deputy Excise and Taxation Commissioner
(Distillery), for further action The decision of the Deputy Excise
and Taxation Commissioner (Distillery), shall be final."
8. In the said rules, for rule 122-D, the following rule shall be substituted,
namely:-
"122-D. A D-2 Licensee shall be allowed to manufacture and
store PML and IMFL subjects, however, to the following conditions,
namely: -
(a) the licensee have valid permit for supply within or outside the State;
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(b) the licensee shall be allowed in anticipation of permits, to
manufacture upto ten percent of the product supplied in the last
financial year or upto thirty-three thousand seven hundred and fifty
proof litre of IMFL or twenty-two thousand five hundred proof litre
of PML, whichever is more; and
(c) if a licensee intends to store more liquor for some business
requirements, then the Deputy Excise and Taxation Commissioner
(Distillery), shall have the power to enhance the limit by directing
such licensee to deposit the amount in the shape of a Bank Guarantee
as specified by the Government."
9. In the said rules, after Form D-29, the following Form shall be added,
namely:-
"FORM D-30
(Rule 122-C)
Time Location Volume Flow Totalizer Mass Flow Totalizer
( Litre )
( Kg )
Initial (Litre) Final Initial Final
(Litre) (kg) (kg)
i Opening
ii Closing
"
VIVEK PRATAP SINGH,
Excise Commissioner, Punjab.
2003/4-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE AND TAXATION COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 7th April, 2020
No. G.S.R. 11/P.A.1/1914/Ss.21 and 59/Amd. (33)/2020.– In exercise
of the powers conferred by clause (d) of sections 21 and 59 of the Punjab
Excise Act, 1914 (Punjab Act No. 1 of 1914), read with the Government of
Punjab, Department of Excise and Taxation, Notification No. S.O.06/PA.1/
1914/S.9/2017, dated the 25th April, 2017, and all other powers enabling me in
this behalf, I, Vivek Pratap Singh, I.A.S., Excise Commissioner, exercising the
powers of Financial Commissioner, make the following rules further to amend
the Punjab Brewery Rules, 1956, namely: –
RULES
1. (1) These rules may be called the Punjab Brewery (First Amendment)
Rules, 2020.
(2) They shall come into force on and with effect from the first day of
April, 2020.
2. In the Punjab Brewery Rules, 1956 (hereinafter referred to as the
said rules), in rule 5, in clause (a), for the words "eighty five lakh
rupees", the words "rupees ninety lakh" shall be substituted.
3 In the said rules, in rule 8, in sub rule 1, for the words 'sixty lac
rupees' the words ' rupees fifty-six lakh plus rupees five lakh per
lakh hectoliter or rupees seventy-five lakh, whichever is higher in
both of the above specified fee, shall be substituted.
4 In the said rules, in rule 35, after sub-rule (2), in the second proviso,
(i) for the words "31st March, 2002", the words "31st March shall
be substituted; and
(ii) for the words "1st April, 2002", the words "1st April", shall be
substituted.
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5 In the said rules, in rule 40-B, for the words "by the Breweries.",
the words "by the Breweries:" shall be substituted and the following
proviso shall be inserted thereafter, namely:-
"Provided further that the CCTV cameras, shall be installed in the
bottling area in the Brewery which will remain functional round the
clock. In case, the cameras are not functional, then the licensee
shall immediately stop the dispatch and inform the Officer-in-charge
concerned and shall resume the bottling only after the cameras
becomes functional, to the satisfaction of the said officer."
6 In the said rules, after rule 40-B, the following rules shall be inserted,
namely: -
"40-C The B-1 Licensee shall be allowed to manufacture and store
Beer subject, however, to the following conditions, namely: -
(a) a licensee shall have valid permits for supply within or outside
the State;
(b) the licensee shall be allowed in anticipation of permits, to
manufacture upto ten percent of the product supplied in the
last financial year or upto thirty-nine thousand bulk litre of
Beer, whichever is more;
(c) if a licensee intends to store more liquor for some business
requirements, then the Deputy Excise and Taxation
Commissioner (Distillery), shall have the power to enhance
the limit by directing the licensee to deposit an amount in the
shape of a Bank Guarantee as specified by the Government.
"40-D(1) The B-1 Licensee shall install the mass flow meter
on the pipelines between the BBT tanks and the Bottling area
points.
(2) The rest of the procedures regarding measurements in
the pipelines and operations of the mass flow meter shall be
such as provided in the Punjab Distillery Rules, 1932. In case
of any difficulty in application of the said provision, the matter
shall be referred to the Government, for decision."
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7. In the said rules, after Form B-17, the following Form shall be added
namely:-
"FORM B-18
(Rule 40-D)
Time Location Volume Flow Totalizer Mass Flow Totalizer
( Litre )
( Kg )
Initial Final Initial Final
(Litre) (Litre) (kg) (kg)
i Opening
ii Closing
"
VIVEK PRATAP SINGH,
Excise Commissioner, Punjab.
2003/4-2020/Pb. Govt. Press, S.A.S. Nagar
195
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PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE AND TAXATION COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 7th April, 2020
No. G.S.R. 12/P.A.1/1914/Ss.22 and 59/ Amd.( 26)/2020.– In exercise
of the powers conferred by sections 22 and 59 of the Punjab Excise Act, 1914
(Punjab Act No. 1 of 1914), read with the Government of Punjab, Department
of Excise and Taxation, Notification No. S.O. 06/P.A.1/1914/S.9/2017, dated
the 25th April, 2017, and all other powers enabling me in this behalf, I, Vivek
Pratap Singh, I.A.S, Excise Commissioner, exercising the powers of Financial
Commissioner, make the following rules further to amend the Punjab Excise
Bonded Warehouse Rules, 1957, namely:-
RULES
1. (1) These rules may be called the Punjab Excise Bonded Warehouse
(First Amendment) Rules, 2020.
(2) They shall come into force on and with effect from the first day of
April, 2020.
2. In the Punjab Excise Bonded Warehouse Rules, 1957,(hereinafter
referred to as the said rules), in rule 4,in sub-rule (1),in clauses (i),
for the words "fifteen lakh", the words " rupees ten lakh plus rupees
two lakh per bottling line or rupees eighteen lakh whichever is higher
in both of the above specified fee."; and
in clause (ii), for the words "twenty five lakh", the words "rupees
ten lakh plus rupees two lakh per bottling line or rupees thirty lakh
whichever is higher in both of the above specified fee"shall,
respectively, be substituted;
3. In the said rules, in rule 53-A, for the words "by the licensee", the
words "by the licensee:"shall be substituted and thereafter the
following proviso shall be inserted namely: - 196
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"Provided further that the CCTV cameras, shall be installed in the
bottling area in the Bottling plant which will remain functional round
the clock. In case, the cameras are not functional, then the licensee
shall immediately stop the dispatch and inform the Officer-in-charge
concerned and shall resume the bottling only after the cameras
becomes functional, to the satisfaction of the said officer."
4. In the said rules, after rule 53-A, the following rule shall be inserted,
namely: -
"53-B. The BWH-2 licensee shall be allowed to manufacture and
store IMFL, subject, however to the following conditions, namely: -
(a) The licensee shall have valid permits for supply within or outside
the State;
(b) the licensee shall be allowed in anticipation of permits, to
manufacture upto ten percent of the product supplied in the
last financial year or upto thirty-three thousand seven hundred
and fifty proof litre of IMFL, whichever is more;
(c) if a licensee intends to store more liquor for some business
requirements, then the Deputy Excise and Taxation
Commissioner (Distillery), shall have the power to enhance
the limit by directing the licensee to deposit an amount in the
shape of a Bank Guarantee as specified by the Government.
" 53-C. (1)The BWH-2 Licensee shall install the mass flow meter
on the pipeline between the unloading points and the spirit storage
Vats and between Receiver or Storage Vat to the blending Vats.
(2) the rest of the procedures regarding measurements in the
pipelines and operations of the mass flow meter shall be such as
provided in the Punjab Distillery Rules, 1932. In case of any difficulty
in application of the said provision, the matter shall be referred to
the Government, for decision
5. In the said rules, after Form BWH-8, the following form, shall be added,
namely;
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"FORM BWH-9
(Rule 53-C)
Time Location Volume Flow Totalizer Mass Flow Totalizer
( Litre )
( Kg )
Initial Final Initial Final
(Litre) (Litre) (kg) (kg)
i Opening
ii Closing
"
VIVEK PRATAP SINGH,
Excise Commissioner, Punjab.
2003/4-2020/Pb. Govt. Press, S.A.S. Nagar
199
PUNJAB GOVT. GAZ. (EXTRA), APRIL 8, 2020
(CHTR 19, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE AND TAXATION COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 7th April, 2020
No. G.S.R.13/P.A.1/1914/S.59/Amd.(6)/2020.– In exercise of the
powers conferred by sections 59 of the Punjab Excise Act, 1914 (Punjab Act
No.1 of 1914), read with the Government of Punjab, Department of Excise
and Taxation, Notification No. S.O. 06/P.A.1/1914/S.9/2017, dated the 25th
April, 2017, and all other powers enabling me in this behalf, I, Vivek Pratap
Singh, I.A.S, Excise Commissioner, exercising the powers of Financial
Commissioner, make the following rules further to amend the Punjab Supply
and Sale of Bhang Rules,1956, namely:-
RULES
1. (1) These rules may be called the Punjab Supply and Sale of Bhang
(First Amendment) Rules, 2020.
(2) They shall come into force on and with effect from 1st day of April,
2020.
2 In the Punjab Supply and Sale of Bhang Rules,1956, for rule 2, for the
words " three lakh seventy five thousand ", the words "four lakh" shall be
substituted.
VIVEK PRATAP SINGH,
Excise Commissioner, Punjab.
2003/4-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
NOTIFICATION
The 7th April, 2020
No. G.S.R. 14 /P.A.1/1914/Ss. 31, 32, 34 and 58/ Amd. (186)/2020.–
In exercise of the powers conferred by section 58 read with sections 31 and
32 of the Punjab Excise Act, 1914 (Punjab Act No.1 of 1914), and all other
powers enabling him in this behalf, the Governor of Punjab is pleased to make
the following Orders, without previous publication, further to amend the Punjab
Excise Fiscal Orders, 1932, namely:-
ORDERS
1. (1) These Orders may be called the Punjab Excise Fiscal (First
Amendment) Orders, 2020.
(2) They shall come into force on and with effect from the first day of
April, 2020.
2. In the Punjab Excise Fiscal Orders,1932, (hereinafter referred to as the
said Orders), in Order 1,-
in clause (i) after sub-clause(b), the following clause shall be inserted,
namely:-
"(c) the Excise Duty on the PML at wholesale stage, shall be
leviable as under:-
(i) if the Ex-Distillery Price Rs.35/- per proof litre
(EDP) is equal to or less
than the EDP of fixed quota
(ii) if the EDP is higher than Excise duty on wholesale stage
the EDP of the fixed quota (i.e. Rs.35/- per proof litre) plus
of PML but upto 105% of Rs.1/- per proof litre
EDP of the fixed quota; and
(iii) if the EDP is higher than Excise duty on wholesale stage
105% of the EDP of fixed (i.e. Rs.35/- per proof litre) plus 202
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quota but not more than Rs.2/- per proof litre"
110% of the EDP of the
fixed quota.
(b) inclause (ii), for the existing Table, the following Table shall be
substituted, namely:-
TABLE
"EDP range of IMFL Rate of excise duty
(2020-21)(in Rupees) Per PL (2020-21)
( in Rupees )
upto 500 90/-
from 501 to 650 95/-
from 651 to 950 121/-
from 951 to 1100 147/-
from 1101 to 1200 155/-
from 1201 to 1300 175/-
from 1301 to 1400 180/-
from 1401 to 1500 210/-
from 1501 to 1800 221/-
from 1801 to 2000 230/-
from 2001 to 2300 240/-
from 2301 to 2500 245/-
from 2501 to 2700 285/-
from 2701 to 3000 290/-
from 3001 to 3200 295/-
from 3201 to 3500 300/-
from 3501 to 4000 315/-
from 4001 to 4500 336/-
from 4501 to 5000 400/-
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from 5001 to 7000 420/-
above 7000 442/-"
c) for clause (iii), the following clause shall be substituted, namely: -
"(iii) On conversion of quota of PML to IMFL, the excise duty on the
converted brands of IMFL, shall be payable by L-2 Licensees at
the time of issuance of permits on the following rates, namely:-
(a) for the brands of IMFL having Half of the Excise Duty
EDP upto rupees nine hundred leviable at L-1 stage
and fifty per case
(b) for brands of IMFL having EDP 75% of the Excise
of rupees nine hundred and fifty Duty leviable at L-1 Stage
one to rupees twelve hundred
(c) For the brands having EDP Normal rate of the Excise
above rupees twelve hundred Duty leviable at L-1 Stage
The above Excise Duty is in addition to the Excise duty leviable
under this Order and Order 1-AA."
3. In the said Orders, in Order 1-A, for the words "sixty two", the words
"sixty-eight" shall be substituted.
4. In the said Orders, in Order 1-AA, for the words "three hundred twenty
four", "three hundred fifty five" and 'fifty five", the words "three hundred
twenty-nine", "three hundred fifty-nine" and "fifty-seven" shall,
respectively,be substituted.
5. In the said Orders, for Order 1-F, the following order shall be substituted,
namely:-
"1-F. A bottling fee shall be charged on IMFL and Beer when sold within
or outside State and out of India, at the following rates, namely:-
TABLE
Serial. EDP of IMFL or Rate of bottling fee No. EBP of Beer per case (Rs. Per Bulk litre) 1. Upto Rs. 650/- 1.00
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2. From Rs. 651/- to Rs.2000/- 1.25
3. Above Rs. 2000/- 1.50
The bottling fee, shall be leviable when the brew or blend is issued
for bottling. No licensee shall start the process of bottlingunless this feeis paid."
KARAN AVTAR SINGH,
Chief Secretary Punjab-cum-
Financial Commissioner.
Department of Excise and Taxation.
2003/4-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
NOTIFICATION
The 7th April, 2020
No. G.S.R.15/P.A.1/1914/Ss.5 and 24/ Amd.( 46 )/2020.– In exercise
of the powers conferred by sections 5 read with Section 24 of the Punjab
Excise Act, 1914 (Punjab Act No.1 of 1914), and all the powers enabling him
in this behalf , the Governor of Punjab is please to make the following Orders
further to amend the Punjab Intoxicants License and Sales Orders, 1956
namely:-
RULES
1. (1) These rules may be called the Punjab Intoxicants License and Sales
Orders (First Amendment), Order, 2020.
(2) They shall come into force on and with effect from the first day of
April, 2020.
2. In the Punjab Intoxicants License and Sales Orders, 1956, in Order 2, in
clause (h), for the words and figures "year 2019-20, shall" and "Year
2020-21", the words and figures "year 2020-21, may" and "year 2021-
22" shall, respectively, be substituted.
KARAN AVTAR SINGH,
Chief Secretary Punjab-cum-
Financial Commissioner.
Department of Excise and Taxation.