PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
(CHTR 10, 1943 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, WEDNESDAY, MARCH 31, 2021
(CHAITRA 10, 1943 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Part - II Ordinances
Nil
Part - III Delegated Legislation
1. Notification No. S.O. 31/P.A.5/2017/S.96/
2021, dated the 30th March, 2021,
constituting the Punjab Authority for
.. 335
Advance Ruling.
2. Notification No. G.S.R. 30/P.A.1/1914/S.59/
Amd.(148)/2021, dated the 30th March,
2021, containing amendment in the Punjab
.. 337-371
Liquor License Rules, 1956.
3. Notification No. G.S.R. 31/P.A.1/1914/Ss.
31, 32, 32, 34 and 58/Amd.(193)/2021, dated
the 30th March, 2021, containing
amendment in the Punjab Excise Fiscal
.. 373-375
Orders, 1932.
( xl ) xli
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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4. Notification No. G.S.R. 32/P.A.1/1914/Ss.5
and 24/ Amd.(46)/2021, dated the 30th
March, 2021, containing amendment in the
Punjab Intoxicants License and Sales
Orders, 1956.
.. 377
5. Notification No. G.S.R. 33/P.A.1/1914/S.59/
Amd.(6)/2021, dated the 30th March, 2021,
containing amendment in the Punjab Supply
and Sale of Bhang Rules, 1956.
.. 379
6. Notification No. G.S.R. 34/P.A.1/1914/
Ss.21 and 59/Amd. (69)/2021, dated the 30th
March, 2021, containing amendment in the
.. 381-383
Punjab Distillery Rules, 1932.
7. Notification No. G.S.R. 35/P.A.1/1914/
Ss.21 and 59/Amd. (34)/2021, dated the 30th
march, 2021, containing amendment in the
.. 385-386
Punjab Brewery Rules, 1956.
8. Notification No. G.S.R. 36/P.A.1/1914/
Ss.22 and 59/ Amd.(27)/2021, dated the 30th
March, 2021, containing amendment in the
Punjab Excise Bonded Warehouse Rules,
.. 387-388
1957.
9. Notification No. G.S.R. 37/P.A.1/1914/Ss.
34 and 59/Amd.(47)/2021, dated the 30th
March, 2021, containing amendment in the
.. 389-390
Punjab Liquor Permit and Pass Rules, 1932.
Part - IV Correction Slips, Republications and
Replacements
Nil
______
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 30th March, 2021
No. S.O. 31/P.A.5/2017/S.96/2021.- In supersession of the Government
of Punjab, Department of Excise and Taxation, Notification No. S.O. 107/P.A.
5/2017/S.96/2017, dated the 7th December, 2017 and in exercise of the powers
conferred by section 96 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf,
the Governor of Punjab is pleased to constitute the Punjab Authority for Advance
Ruling, which shall consist of the following members, namely:-
1. Sh, Rajan Lachala, Additional Commissioner, Goods and Services Tax
Commisionerate, Jalandhar of Central Tax appointed by the Central
Government; and
2. Sh. Showkat Ahmad Parray, Additional Excise and Taxation Commissioner-
1 of State Tax appointed by the State Government of Punjab.
A. VENU PRASAD,
Additional Chief Secretary Taxation to
Government of Punjab,
Department of Excise and Taxation.
2264/3-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 30th March , 2021
No. G.S.R. 30/P.A.1/1914/S.59/Amd.(148)/2021.– In exercise of the
powers conferred by section 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.25/P.A.1/1914/S.9/2020, dated the 4th
August, 2020, and all other powers enabling me in this behalf, I, Rajat Agarwal,
I.A.S, Excise Commissioner, exercising the powers of the Financial
Commissioner, make the following rules, further to amend the Punjab Liquor
License Rules, 1956, namely:-
RULES
1. (1) These rules may be called the Punjab Liquor License
(Second Amendment) Rules, 2021.
(2) They shall come into force on and with effect from the,-
(i) 2nd day of February, 2021, in respect of renewal of retail
licenses i.e. L-2 and L-14A, allotment of liquor vends,
application fee, Fixed License fee, Additional Fixed License
Fee or any other matter incidental and related thereto; and
(ii) 1st day of April, 2021, in respect of all other matters.
2. In the Punjab Liquor License Rules, 1956 (hereinafter referred to as the
said rules), in rule 25,-
(i) for sub-rule (1), the following sub-rule shall be substituted, namely:-
''(1) The amount of annual license fee and security in respect of
different kinds of licenses granted under these rules shall be such,
as given in the Table below, namely:-
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TABLE
Serial Kind of licenses Rate of License Rate of
No.
Fee (in rupees) Security
(in rupees)
1 2
3 4
1. L-1 2500000 + Rs3/- Per PL 15000
on IMFL and Rs.2/-per
BL on Beer
2. L-1 (import) 10,00,000 15000
3. L-1BB 15,00,000 15000
4. L-1C 5,00,000 1000
5. L-2 Airport 10,00,000 0
6. L-2A (Urban & Rural) 1000 0
7. L-2B 10,00,000 0
(subject to special
condition 2-B of
rule 38 )
8. L-2D 1,10,000 0
9. L-3, L-4 & L-5,-
(i) For hotels having 5 star 8,00,000 10,000
and 5 star deluxe
category certificate;
(ii)For hotels having 4 star 6,00,000 10,000
category certificate
(iii) For hotels/restaurants 3,00,000 10,000
in Municipal
Corporations of
Ludhiana, Jalandhar,
Amritsar, Patiala,
Bathinda and Mohali;
(iv) For hotels/restaurants 2,00,000 10,000
in Municipal
Corporations other than PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 339
(CHTR 10, 1943 SAKA)
those mentioned at (iia)
above, in Municipal
Committees and other
areas;
(v) For Additional place 50 percent in case of 0
of Bar; and 4 star or 5 star
category Hotels and
one third of the
license fee of other
bar licenses.
(vi) For occasional serving 3,00,000 0
of liquor at a place which
is not a point of sale in
5 Star and 5 Star deluxe
Hotel e.g. Conference
Hall and Banquet Hall.
10. L-3A, L-4A & L-5A,-
(i) For towns with 1,50,000 0
population of one Lac
or more; and
(ii) For other towns 1,25,000 0
11. L-5B (Pub License),-
(a) Independent 50,000 10000
License; and
(b) Supplementary License 50,000 0
(with L-5, L-5A, L-5C
and L-12C).
12. L-5C 85,000 0
13. L-5D,-
i) Annual registration fee 20,000 0
of Commercial Places
like Marriage palaces,
banquet halls or
community Centre or
Dharamshala, charging PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 340
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up to Rs. 1,00,000/-
per function;
ii) Annual registration fee 40,000 0
of Commercial Places
like Marriage palaces,
banquet halls or
community Centre or
Dharamshala, charging
Rs. 1,00,001/- to
2,00,000/- per function;
(iii) Annual registration fee 80,000 0
of Commercial Places
like Marriage palaces,
banquet halls or
community Centre,
Dharamshala, charging
above Rs. 2,00,000/-
per function;
(iv)Serving liquor in 10,000/- per day 0
commercial places not per function
registered with the
Excise and Taxation
Department not more
than 5 licenses shall be
issued in one month for
these places; and
(v) Serving liquor in a Rs. 2,000/- per day 0
function at a
private place.
14. L-5E,-
(i) Corporation cities 70,000 0
and areas; and
(ii) All types of Municipal 40,000 0
Committees and
other areas.
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15. L-10C (Micro Brewery) 4,00,000 0
16. L-12A (Temporary license),-
(a) Minimum fee; and 10,000 0
(per license
per day)
(b)Maximum fee 1,00,000 0
(per license
per day)
17. L-12C,-
(i) Members upto 1000; 1,00,000 0
(ii) Members up to 2000; and 3,60,000 0
(iii) Members above 2000. 11,00,000 0
18. L-12E 25,000 1000
19. L-13 55,000 1000
20. L-17,-
(i) Denatured Spirit 5,000 2000
(up to 500 BL); and
(ii) Exceeding 500 BL 10 per BL 3000
21. L-50,-
(i) For One Year; and 2,500 0
(ii) For Life Time 20,000 0
22. L-50A :-
i) Serving liquor in 5,000/- 0
Commercial Places (per license
such as marriage per day)
palaces, banquet halls
or community centres,
Dharamshalas etc.
charging up to one
lakh rupees per
function;
ii) Serving liquor in 7,500/- 0
Commercial Places (per license
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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such as marriage per day)
palaces, banquet halls
or community centres,
Dharamshalas etc
charging one lakh
and one rupees to
two lakh rupees per
function;
iii) Serving liquor in 10,000/- 0
Commercial Places (per license
such as marriage per day)
palaces, banquet halls
or community centres,
Dharamshalas etc.
charging above two
lakh rupees per function;
(iv) Serving liquor in 10,000/- 0
Commercial Places (per license
not registered with the per day)
Excise and Taxation
department (not more
than 5 licenses shall
be issued in one
month); and
(v) Serving liquor in a 2,000/- 0
function at a per day
private place
23. L-52 (Ahata),-
(i) PML
(a) Urban; and 30,000 0
(b) Rural; and 6,000 0
(ii) IMFL,-
(a) Corporation Area; 40,000 0
(b) Other Urban 30,000 0
Area; and
(c) Rural 8,000 0 PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 343
(CHTR 10, 1943 SAKA)
Note: The State Government reserves the right to change the
nomenclature of fixed license fee or other levies, payable under the
relevant rules.";
(ii) for sub-rule (4), the following sub-rule shall be substituted, namely:-"(4)
(a) An Additional Fixed License Fee shall be chargeable from every L-2
and L-14A licensee as determined by the Collector. The minimum
percentage of the aforesaid fee shall be payable by the licensee as
follows:-
(i) Fifteen percent within 10 days of allotment;
(ii) Fifteen percent upto 10th April, 2021;
(iii) Twenty percent upto 30th June, 2021;
(iv) Twenty five percent upto 30th September, 2021; and
(v) Twenty five percent upto 31st December, 2021.
Note: Quota against the first instalment of fifteen percent of
Additional Fixed License Fee shall be available in December, 2021.
If any group or zone is allotted after 10th April, 2021, the fifteen
percent Additional fixed license fee amount, which was to be
deposited on 10th April, 2021, shall be deposited within fifteen days
of the allotment of that group or zone.
(b) The amount of aforesaid fee deposited by a licensee, can be utilized
by the concerned licensee for payment of excise duty, assessed
fee, special license fee and stock transfer fee with respect to PML,
IMFL, Beer, RTD beverage, Wine, Cider or any type of Imported
Foreign Liquor (Bottled in Origin) beyond Minimum Guaranteed
Quota at the level of retail stage and wholesale stage.
The adjustment of the excise duty payable at retail and
wholesale stage and assessed fee (as specified in rule 31), if paid
already on BIO brands, for the procurement of liquor beyond the
Minimum Guaranteed Quota, shall be available to a licensee in the
said Additional Fixed License Fee. The assessed fee paid on lifting
of minimum guaranteed quota of Imported Foreign Liquor and VAT
paid on all BIO Brands shall not be adjusted in the Additional Fixed
License Fee.
The permit fee, Excise and Taxation Department Development
Cess and Additional License Fee payable at the L-1 stage, shall not PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 344
(CHTR 10, 1943 SAKA)
be adjusted in the Additional Fixed License fee of a licensee. It
shall also not be adjusted against the liquor lifted within the Minimum
Guaranteed Quota of a licensee.
(c) If a licensee fails to deposit,-
(i) in the case of first instalment of Additional Fixed License
Fee, his license or allotment, as the case may be, shall stand
cancelled and his fixed license fee deposited earlier, shall stand
forfeited; and
(ii) in the case of second or third instalment of Additional Fixed
License Fee by the due date, the Collector may allow such
licensee to deposit the fee alongwith interest by the 15th day
of the following month. If he fails to deposit such fee, his
license shall stand suspended for the time being and all the
vends of such group, shall be closed. In case after closing the
vends of such group, if he fails to deposit the due amount by
the 20th day of the aforesaid month, his license shall stand
cancelled and fixed license fee and the Additional Fixed
License Fee deposited by such licensee shall stand forfeited,
and the process of re-allotment of the relevant Group or Zone
or as the case may be, vend shall be started."; and
(iii) after sub-rule (4), the following sub-rule shall be added, namely:-
"(5) An interest at the rate of 1.5 percent per month, to be calculated on
daily basis shall be charged on the delayed payment of all types of duties
or fee or charges from all licensees besides the penal action provided
under the Punjab Excise Act, 1914 and rules framed thereunder."
3. In the said rules, for rule 30, the following rule shall be substituted, namely:-
"30 The fixed fee for license in form L-3, L-3A, L-4, L-4A, L-5, L-5A,
L-5B, L-5C, L-6, L-7, L-8, L-10C, L-1 (Canteen Store Depot), L-2B and
L-12C, shall be such, as given in the Table below, namely:-
TABLE
Serial Type of License Fee
No.
(in rupees)
1. (i) For a license in Forms
L-3, L-4 and L-5,-
(a) for Five Star hotels Eight lakh
or above;
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 345
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(b) for Four Star hotels; Six lakh
(c) for hotels in Municipal Three lakh
Corporations of
Ludhiana, Jalandhar,
Amritsar, Patiala,
Bathinda and Mohali;
(d) for hotels other than Two lakh and in
those mentioned in (iii) addition to this fee, a security
above, in Municipal of ten thousand in the shape
Committees and others of National Savings
areas; and Certificates, duly pledged in
favor of the Collector, shall
also be furnished within a
period of seven days from
the grant or renewal of
the license.
(e) for additional Fifty percent in case of a
places of Bar four or five Star Hotel and
one third of the license fee
of other Bar licenses.
(ii) For occasional serving Three lakh for five Star or
of liquor at a place, five Star (Deluxe) Hotels.
which is not a point of
sale in a five Star or
five Star (Deluxe)Hotel
from the Bar to the
conference hall, banquet
hall or committee room.
2. For a license in Forms
L-3A,L-4A and L-5A,-
(i) for town with One lakh fifty thousand
population of one lakh
or more; and
(ii) for other towns not One lakh twenty five
covered by item above. thousand 346
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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3. For a license in Form Fifty thousand and in addition
L-5B, independent pub to this fee, a security of ten
license and Supplementary thousand in the shape of
license (with L-5, L-5A, National Saving Certificates,
L-5C and L-12C). duly pledged in favor of the
Collector, shall also be
furnished within a period of
seven days of the grant or
renewal of such license
4. For a license in Form
L-12C,-
(i) for having capacity One Lakh
upto one thousand
members;
(ii) for having capacity Three lakh sixty thousand
upto two thousand
members; and
(iii) for having capacity Eleven lakh
above two thousand
members
5. For a license in Form L-2B Ten lakh
(subject to special condition
2-B of rule 38)
6. For a license in Form L-5C Eighty-five thousand
7. L-1 Canteen Store Depot Fifty lakh
8. For a license in Form L-10C: Four lakh:
Provided that in addition to annual license fee, assessed fee as
specified in rule 31, shall also be payable by such license holders. The
assessed fee shall be payable at the time of issuance of permits to a
licensee.".
4. In the said rules, for rule 31, the following rule, except the proviso and the
Table given thereunder, shall be substituted, namely:-
"31. The assessed fee shall be levied on the following rates on
Beer, Wine and Ready to drink beverages per bulk litre; and on
Indian Made Foreign Liquor, Imported Foreign Liquor including the
brands Bottled in Origin and Rum per proof litre, namely :-
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KIND OF LICENSES
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5. In the said rules, rule 31-A shall be omitted.
6. In the said rules, in rule 35,-
(i) in sub-rule (1), after the words and sign "additional fixed license
fee.", the following words and sign shall be inserted,- namely:-
"The Assessed fee paid at wholesale stage on Imported Foreign
Liquor lifted against minimum guaranteed quota shall be a part of
Minimum Guaranteed Revenue.";
(ii) in sub-rule (2),-
(A) in clause (i),-
(a) after the words and sign "Excise Commissioner, Punjab.", the
following proviso shall be inserted, namely:-
"Provided that the Deputy Commissioner (Excise) of
the Zone shall be the competent authority to make inter-se
changes in the Minimum Guaranteed Revenue, Quota or
formation of the un-allotted groups or zones, after renewal
process subject to the condition that the sum total of minimum
guaranteed revenue of all the groups or zones remain the same.
However, if there is any decrease in the Minimum Guaranteed
Revenue of any group or zone, the Financial Commissioner
(Taxation) shall be the competent authority to allow change in
the formation of the group or zone."; and
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(b) after sub-clause (d), the following sub-clause shall be added,
namely:-
"(e) (1) In case of the groups or zones having vend or vends
located within four kilometre radius of the interstate border,
twenty-five percent of Fixed License Fee shall be converted
into Additional Fixed License Fee:
Provided that where Fixed License Fee of such groups
or zones was converted into Additional Fixed License Fee at
a rate higher than twenty-five percent during the Financial
Year 2020-21, conversion shall be allowed at the same rate
for the Financial Year 2021-22.
(2) In case of other groups or zones not covered in the
above category where Fixed License Fee was converted into
Additional Fixed License Fee during the year 2020-21, the
fixed license fee of such groups or zones shall be converted
into Additional Fixed License Fee at the same rate for the
Financial Year 2021-22.";
(B) for clause (ii), the following clause shall be substituted, namely:-
"(ii) Allotment of remaining groups or zones after renewal- If some
groups or zones remain un-allotted after the process of renewal,
the re-allotment of such un-allotted groups or zones shall be made
as under:-
(a) The allotment for the first time shall be made by inviting open
tenders with reserve price equal to the amount of original
Minimum Guaranteed Revenue fixed for the year 2021-22
for the respective group or zone.
(b) If allotment of groups or zones remains pending for the first
time at prescribed Minimum Guaranteed Revenue fixed for
the year 2021-22 or quota, then the allotment of such un-
allotted group or zone shall be made through tenders or by
inviting applications after reducing the Minimum Guaranteed
Revenue upto 5 percent, as deemed appropriate with prior
approval of the Financial Commissioner (Taxation). The PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 351
(CHTR 10, 1943 SAKA)
process of inviting applications will remain as per the existing
provisions. The application money is fixed at thirty five
thousand rupees per application, including GST. If any group
or zone still remains pending, then the allotment shall be made
by inviting tenders or applications by reducing minimum
guaranteed revenue again at appropriate rates with the
approval of the Chief Minister, Punjab.
(c) If any group or zone remains un-allotted even after this, the
Government reserves its right to run it on its own or through a
Government agency or through its employees. There shall be
no minimum guaranteed quota if the Government runs the
group or zone itself or through its agencies. The Chief Minister
shall be competent to allow any other procedure, different
from those mentioned above for disposal of un-allotted group.".
7. In the said rules, in rule 36,-
(i) in sub-rule (2),-
(a) for the words "thirty-three", the words "thirty-five" shall be
substituted; and
(b) for the words and signs, '' Out of the total proceeds from the
sale of application forms, fifty percent or rupees fifty crore
(whichever is less) shall be transferred to Excise and Taxation
Technical Service Agency as grant-in aid.", the following
words and signs shall be substituted, namely:-
''Out of the total proceeds from the renewal fee and
sale of application forms, fifty percent shall be
transferred to the Excise and Taxation Technical Service
Agency, as grant-in aid.'';
(ii) for sub-rule (14), the following sub-rule shall be substituted, namely:-
"(14) Fixed License Fee of the group or zone shall be calculated at
the rate of eleven percent of the Minimum Guaranteed Revenue. A
successful applicant shall have to deposit Fixed License Fee, in
case of allotment of groups or zones as per the following Schedule:-
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 352
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SCHEDULE
Serial Stage Percentage
No.
of Fixed
License Fee
1 At the time of opening of tenders/draw of lots 25
2 Within forty eight hours of the opening of 25
tenders/draw of lots
3 Within seven days of opening of tenders/ 50
draw of lots
If any successful allottee, after depositing the first or second installment
of Fixed License Fee, does not deposit the next installment, his Fixed
License Fee earlier deposited shall stand forfeited and his allotment shall
be cancelled.";
(iii) in sub-rule (28), for the figures "2020", wherever occurring, the
figures "2021" shall be substituted;
(iv) in sub-rule (30), in the first proviso, for the figures "2020", the figures
"2021" shall be substituted;
(v) for sub-rule (33), the following sub-rule shall be substituted,
namely :-
" (33) Additional vends as Sub-vends within a group or zone
shall be allowed to be opened in rural areas and urban areas subject
to the following conditions, namely:-
1. Rural Area:-
(i) sub-vend shall be opened within the geographical area of a group
or zone;
(ii) sub-vend shall not effect the sale of other adjacent groups or zones;
(iii) sub-vend shall be opened at a prescribed distance from the approved
liquor vend: and
(iv) the number of sub-vends to be opened by a group or zone shall be
fixed as per the total number of vends in that group or zone as
under: -
(a) A group having upto 5 vends 3 sub-vends
(b) A group having 6 to 10 vends 4 sub-vends
(c) A group having above 10 vends 5 sub-vends PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 353
(CHTR 10, 1943 SAKA)
If gram panchayat of any rural area has any objection on the opening of
sub-vends in that rural area, the Panchayat can put resolution to the
Excise Commissioner for his consideration and decision.
2. Urban Area:-
(i) The maximum number of Sub vends which may be allowed to be
opened within the geographical area of group or zone shall be as
under:-
Serial Annual Minimum Guaranteed No of sub vends
No. Revenue of the Group or Zone
1 Annual Minimum Guaranteed Revenue 1
upto rupees twelve Crore
2 Annual Minimum Guaranteed Revenue 2
over rupees twelve crore to rupees
twenty crore.
3 Annual Minimum Guaranteed Revenue 3
above rupees twenty crore
(ii) If the inter-se distance between two regular vends of the
neighbouring groups is reduced by opening of a sub vend, then the
licensee opting to open that sub vend shall be required to obtain
prior No Objection Certificate from the licensee of such neighbouring
group.
(iii) For SAS Nagar District, maximum number of Sub- vends may be
allowed as under: -
Serial Annual Minimum Guaranteed Revenue No of sub
No of the Group or Zone vends
1 Annual Minimum Guaranteed Revenue 2
upto rupees twelve crore
2 Annual Minimum Guaranteed Revenue 3
over rupees twelve crore to rupees twenty crore.
3 Annual MGR above rupees twenty crore 4
3. If a Group or Zone comprises of both urban and rural vends, then
that Group or Zone shall be treated a Group or Zone of the concerned
urban area for the purpose of opening of the sub-vends.
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4. Sub vends in rural area and urban area shall be opened, with the
prior approval of the concerned Assistant Commissioner (Excise),
before 31st May, 2021.
5. Fee for each sub vend in rural area or /and urban area shall be
rupees two lakh;
(vi) in sub-rule (38),-
(a) for clause (a), the following clause shall be substituted, namely:-
"(a) The minimum guaranteed quota of PML, IMFL and BEER
respectively for all the licensing units or groups and imported
foreign liquor, wherever fixed, shall be fixed by the
Government. However, the RTD and Bio Brands (except
wherever fixed) shall not be part of the aforesaid quota. A L-
14A licensee shall lift thirty percent of the total minimum
guaranteed quota of the PML from a L-13 outlet of a distillery
or such distillery which is near its completion of all its operation
and seventy percent of the aforesaid quota may be lifted by
L-14A licensee from a L-13 outlet of a distillery of his choice
as allocated to each district by the Excise Commissioner. Any
D-2 licensee, who wants to increase the Ex-Distillery Price
of open quota in any of his brands, may be permitted to do so
upto five percent over and above the said EDP of his fixed
quota. The licensee shall have to submit the details of such
brands by the 20th March, 2021. The licensee shall not be
allowed to change his option during the year. The open quota
shall be increased progressively upto the Financial Year 2023-
24. From the Financial Year 2024-25, this fixed quota shall be
allotted only upto ten years from the date of grant of license in
form D-2. The percentage of fixed quota shall be as per the
Excise Policy of the concerned year. The Industrial policy of
the State shall also be kept into consideration while implementing
these provisions.
The licensee shall lift minimum percentage of his
minimum guaranteed quota of PML, IMFL and BEER month
wise, as per Schedule given below, namely:-
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
355
(CHTR 10, 1943 SAKA)
SCHEDULE
Serial Month Percentage Percentage Percentage
No. of PML of IMFL of Beer
1. April, 2021 7 8 9
2. May, 2021 8 7 12
3. June, 2020 9 9 12
4. July, 2021 9 9 11
5. August, 2021 9.5 9.5 10
6. September, 2021 9.5 9.5 10
7. October, 2021 10 10 8
8. November, 2021 10 10 7
9. December, 20201 10 10 6
10. January 2022 10 10 6
11. February 2022 8 8 9
(Upto 15.02.2022)
Total 100 100 100
Note 1: Licensee shall be required to get his retail permits issued latest by
the last day of each month. It shall be mandatory for the licensee to lift liquor
against these issued permits latest by the 7th day of next month. The lifting for
the month of February, 2022 shall be allowed upto 22nd February, 2022. Retail
licensee shall have the option to lift quota of liquor over and above the fixed
monthly quota.
Note 2: The minimum quantities for the lifting of Minimum Guaranteed Quota
of Imported Foreign Liquor shall be as per following schedule :-
1. By 30th June, 2021 20%
2. By 30th September, 2021 40%
3. By 31st December, 2021 80%
4. By 22nd day of February, 2022 100%
In the event of non-lifting of minimum guaranteed quota as per the above
schedule, the licensee shall be liable to deposit an amount equal to all the levies
on the unlifted minimum guaranteed quota. For all months (other than February),
this amount can be paid with interest by the 15th of the next month. In case the
required amount is not paid by 15th of the next month, the license shall be PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 356
(CHTR 10, 1943 SAKA)
deemed to be suspended and all vends shall be closed. The suspension shall be
revoked only when the balance amount with interest is deposited by 20th of
the same month. It shall be reconciled at the end of June, end of September,
end of December and by the 15th day of February. In case of any default at
the time of reconciliation he shall have to pay an amount at the rate of rupees
twenty five per proof litre on the unlifted quantity of fixed quota of PML:
Provided that if any licensee fails to deposit all the levies on the unlifted
total minimum guaranteed quota of PML, IMFL and BEER of his group upto
the 15th February, 2022, then the license shall stand suspended. All vends of
that group shall be closed. If the dues alongwith interest are not received by
22nd February 2022, then the license shall stand cancelled.";
(b) in clause (b), for sub-clause (i), the following shall be substituted, namely:-
"(i) The licensee shall have the option to interchange upto a maximum
twenty percent of his Minimum Guaranteed Quota of PML into
IMFL or Beer. Such interchange shall be permissible from open
quota only. Similarly, the licensee shall have the option to interchange
upto a maximum of twenty percent of his Minimum Guaranteed
Quota of IMFL into PML or Beer and Minimum Guaranteed Quota
of Beer into PML or IMFL. The quota of any liquor shall not be
reduced by more than twenty percent after interchange in any case.
The excise duty shall be chargeable as per the rates prescribed in
the financial year 2021-22."; and
(c) in clause (c),-
(i) for the words "ten percent", the words "five percent"
shall be substituted; and
(ii) in condition (ii), for the words "twelve hundred",
occurring at two places, the words "fifteen hundred",
shall be substituted; and
(iii) in sub-rule (39), for the existing provisos, the following
proviso shall be substituted, namely:-
"Provided that after lifting the prescribed Minimum
Guaranteed Quota as applicable upto preceding month,
a licensee shall be allowed to lift 5 percent additional
quota of PML and IMFL of total Minimum Guaranteed
Quota respectively in second and third quarter each.
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 357
(CHTR 10, 1943 SAKA)
However, no additional quota shall be issued in the month
of July. In the month of August, out of the above only
upto 2.5 percent additional quota shall be allowed to a
licensee. Such quota shall be issued at 55 percent rate
of the excise duty rates payable at retail and wholesale
level as leviable under the Punjab Excise Fiscal Orders,
1932. The 3rd installment of 5 percent additional quota
at appropriate excise duty rates may be allowed with
the prior approval of the Chief Minister, Punjab. In
case the Government allows renewal of licenses for the
year 2022-23, the revenue from the above said additional
quota shall not be counted for the eligibility of the
renewal.".
8. In the said rules, in rule 36-A,-for the Heading and sub-rules (1), (2), (3)
and (4), except the provisos and explanation thereunder, the following
shall be substituted, namely;
"36-A. Sale price, license fee and quota of PML, IMFL, BEER
and IFL (BIO Brands).- (1) The Punjab Medium Liquor of 50 degree,
Rum/Gin/Whisky of 65 degree shall be allowed to be sold at PML vends.
(2) The minimum retail sale price of PML 50 degree and 65 degree
shall be fixed on the basis of the following formula, namely:-
Serial Type of liquor Formula for determining minimum
No.
retail sale price
1. PML 50 degree and (EDP + Excise Duty payable at L-13 +
65 degree, except areas VAT + L-13 expenses + Excise Duty
at Serial No. 2 below payable at L-14A stage + Special License
fees+ Additional Excise Duty or
Infrastructure Development Fee) + 22 %
margin and then to be rounded off to next
rupee
2. PML 50 degree and Minimum Retail Price as per 1 above
65 degree for Ludhiana, (without rounding off) + 3% and then to
Jalandhar, Patiala and be rounded off to lower rupee (no extra
Amritsar districts. duty will be leviable on the 3% extra
margin of retailer).
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 358
(CHTR 10, 1943 SAKA)
Apart from above, the maximum retail price of PML shall not
exceed more than 12.5 percent of its minimum retail price. In
addition, it shall be obligatory for L-14A or L-2 licensees to issue
cash memo or invoice, for all the sales effected by them from their
vends.
(3) The minimum retail sale price of Indian Made Foreign Liquor to
be sold in the State of Punjab, shall be fixed according to calculation
formula as under, namely:-
Type of Formula for determining minimum retail
liquor sale price
Indian Made (EDP + Excise Duty payable at L-1 stage +
Foreign Liquor indicative L-1 margin of 5 % of EDP + VAT +
Excise Duty payable at L-2 stage + Special
License fee+ Additional Excise Duty or
Infrastructure Development Fee) + 22 % margin
and to be rounded off to next rupee
L-2 or L-14A licensees shall issue cash memo or invoice for
all the sales effected by them from their vends.
The minimum retail sale price of those categories, which have
not been covered in the above Table shall be fixed on the basis of
the above formula. It shall be mandatory for the licensee to display
the prices of popular brands on his vend prominently. The Excise
Commissioner, may issue instructions from time to time for the rates
of any other brands, to be displayed as per requirement.
If at any stage EDP of any brand changes, then its minimum
retail sale price, shall also be changed as per the formula. The
minimum retail sale price for a different size of packing size, other
than 750 ML, 375 ML and 180 ML shall be fixed proportionately to
their quantity based on the minimum and maximum retail sale price
fixed for 750 ML, 375 ML and 180 ML by the Excise Commissioner.
(4) The minimum retail sale price of Beer per bottle at L-14A and
L-2 vends shall be fixed according to calculation formula as under,
namely:-
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 359
(CHTR 10, 1943 SAKA)
Type of Formula for determining minimum retail
liquor sale price
Beer (EDP + Excise Duty payable at L-1 stage +
indicative L-1 margin of 5 % of EDP + VAT +
Excise Duty payable at L-2 stage+ Addl. Excise
Duty or Infrastructure Development Fee) + 22
% margin and to be rounded off to next rupee.";
and
(ii) for sub-rule (6), the following sub-rule shall be substituted, namely:-
"(6) The quota of PML shall be 693 lac proof litre and that of IMFL
shall be 277 lac proof litre and that of Beer shall be 302 lac bulk litre
subject to sub-rule (2) of rule 45. Canned Beer shall be included in
the quota of Beer. However, RTD and BIO brands (except wherever
fixed) shall not be the part of the quota of IMFL and BEER. The
Minimum Guaranteed Quota of Imported Foreign Liquor is fixed as
under:-
Serial Area Quota of Imported
No.
Foreign Liquor
1. Ludhiana, Jalandhar, Amritsar and 810 PL per group or
Mohali Municipal Corporations and zone
Municipal Committees Zirakpur
and Phagwara and NAC Mullanpur
Dakha
2. Municipal Corporations, other than 405 PL per group or
those mentioned at serial no. 1 above. zone
3 A-class Municipal Committees 168.750 PL per group
or zone
The licensee of each group or zone shall be allowed to lift any
quantity of BIO Brands over and above his Minimum Guaranteed Quota,
wherever applicable. Assessed fee paid on lifting of Imported Foreign
Liquor beyond Minimum Guaranteed Quota shall be adjustable in the
Additional Fixed License Fee. The Assessed fee paid on liquor purchased
within Minimum Guaranteed Quota shall be the part of Minimum
Guaranteed Revenue. VAT paid on BIO Brands shall not be adjustable in
Additional Fixed License Fee or Minimum Guaranteed Revenue. If a PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 360
(CHTR 10, 1943 SAKA)
group or zone comprises of both urban and rural vends, then that group or zone will be treated as group or zone of the concerned urban area for the purpose of determining Minimum Guaranteed Quota of Imported Foreign Liquor.
Minimum Guaranteed Quota of PML, IMFL, BEER and Imported Foreign Liquor shall be distributed by the Excise Commissioner amongst the Zones and the Collector-cum-Deputy Commissioners (Excise) of the Zones shall further distribute the allocated quota to their respective districts, which shall further be distributed among different licensing units or groups or zones.".
9. In the said rules, in rule 38,-
(i) in special condition (1),- in clause (aa),-
(a) after the figures and words " above rupees 5.00 crore", the words and figures "in the Financial Year 2019-20" shall be inserted;
(b) for the figures ''2018-19'', the figures ''2020-21'' shall be
substituted; and
(c) for the words and figure " rupees 2 crore '' the words and
figures ''rupees 1 crore'' shall be substituted;
(ii) in special condition 1-I,-
(a) in the heading, the words 'or retail" shall be omitted; and
(b) for clause (c), the following shall be substituted, namely;-
"(c) The licensee shall be authorized to purchase Liquor from outside the State of Punjab. However, Imported Foreign Liquor (BIO brands) shall be purchased through Custom Bonded Warehouse situated within the State of Punjab. In case of any difficulty, this condition may be relaxed with the approval of the Excise Commissioner, Punjab.
(d) The licensee shall have to lift a minimum 10125 PL of Imported
Foreign Liquor during the Financial Year:
Provided that the licensee shall have to lift a minimum of 2700 PL in the first quarter of the Financial Year. In case of failure to lift the said quantity of liquor, the licensee shall be liable to pay a penalty at the rate of rupees three hundred fifty per PL on remaining un-lifted quantity during the respective
period.
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 361
(CHTR 10, 1943 SAKA)
(e) Every person effecting movement of Foreign Liquor (Bio
Brands) in the State of Punjab shall furnish information in
relation to the movement of such liquor, in Form N-1 to the
department, before the commencement of such movement of
liquor.
For the purpose of this clause, the expression 'movement' shall
include,-
(i) when the destination is within the State of Punjab, whether the
origin of movement is in or outside the State of Punjab;
(ii) when the destination is outside the State of Punjab, but the origin of
movement is in the State of Punjab; and
(iii) when such liquor is only transiting through the State of Punjab, i.e.
when the origin (of movement) and destination are both outside the
State of Punjab.
The furnishing of above information shall also be mandatory for
Custom Bonded Warehouse to Custom Bonded Warehouse stock transfer.
The violation of this provision shall attract a penalty which may
extend upto rupees ten lakh. Both the Consignor and Consignee shall be
jointly and severally liable for the same.
(f) Before de-bonding liquor from a Custom Bonded Warehouse
situated in the State of Punjab, the Custom Bonded Warehouse
Licensee shall be required to obtain a pass from the department
after payment of import fee on such liquor. In case of failure
to do so, in addition to action that may be taken under the
Punjab Excise Act, 1914 and the rules made thereunder, the
Consignor and the Consignee shall be jointly and severally
liable to pay penalty at the following rates:-
Serial No. Kind of liquor Penalty
1. Imported Foreign Liquor Rs. 350/- per PL 2. Imported Beer (Light) Rs. 66/- per BL 3. Imported Beer (Strong) Rs. 68/- per BL 4. Imported RTD Rs. 25/- per BL 5. Imported Wine Rs. 15/- per BL
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 362
(CHTR 10, 1943 SAKA)
(g) L-1 licensee shall be allowed to obtain permits of Bio Brands from
any L-1 (Import) situated in the State of Punjab;
(iii) in special condition (1-BB), after clause (e), the following clause
shall be added, namely:-
''(f) The licensee shall have to lift a minimum 10125 PL of Imported
Foreign Liquor during the Financial Year:
Provided that the licensee shall have to lift a minimum of 2700
PL in the first quarter of Financial Year. In case of failure to lift the
said quantity of liquor the licensee shall be liable to pay a penalty at
the rate of rupees three hundred fifty per PL on remaining un-lifted
quantity during the respective period.
(g) The licensee L-1BB shall purchase Imported Foreign Liquor BIO
brands only through Custom Bonded Warehouse situated within
the State of Punjab. In case of any difficulty, this condition may be
relaxed with the approval of the Excise Commissioner, Punjab.
(h) Every person effecting movement of Foreign Liquor (Bio Brands)
in the State of Punjab, shall furnish information in relation to the
movement of such liquor, in form N-1 to the department, before the
commencement of such movement of liquor.
For the purpose of this clause, the expression 'movement' shall
include ;-
(i) when the destination is within the State of Punjab, whether the origin of
movement is in or outside the State of Punjab;
(ii) when the destination is outside the State of Punjab, but the origin of
movement is in the State of Punjab; and
(iii) when such liquor is only transiting through the State of Punjab, i.e. when
the origin (of movement) and destination are both outside the State of
Punjab.
The furnishing of above information shall also be mandatory for
Custom Bonded Warehouse to Custom Bonded Warehouse stock transfer.
The violation of this provision shall attract a penalty which may
extend upto rupees ten lakh. Both the Consignor and Consignee shall be
jointly and severally liable for the same.
(i) Before de-bonding liquor from a Custom Bonded Warehouse situated in PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 363
(CHTR 10, 1943 SAKA)
the State of Punjab, the Custom Bonded Warehouse Licensee shall be
required to obtain a pass from the department after payment of import
fee on such liquor. In case of failure to do so, in addition to action that
may be taken under the Punjab Excise Act, 1914 and the rules made
thereunder, the Consignor and the Consignee shall be jointly and severally
liable to pay penalty at the following rates:-
Serial No. Kind of liquor Penalty
1. Imported Foreign Liquor Rs. 350/- per PL
2. Imported Beer (Light) Rs. 66/- per BL
3. Imported Beer (Strong) Rs. 68/- per BL
4. Imported RTD Rs. 25/- per BL
5. Imported Wine Rs. 15/- per BL
(j) L-1 licensee shall be allowed to obtain permits ofBio Brands from
any L-1 BB situated in the State of Punjab;
(iv) in special condition L-2 (Airport), in "clause (e), for the words "rupees
one hundred and twenty five", the words " rupees fifty " shall be substituted;
(v) in special condition (2-B), after clause (h), the following clauses shall
be added, namely:-
"(i) Notwithstanding anything contained in this special condition, the
licensee having a license in form L-2B, which remained operational during
the last two Financial Years shall have the option to get it renewed for the
subsequent Financial Year irrespective of the condition of having L-2/L-
14A license of that concerned geographical area. The following conditions
shall become applicable on such license, namely:-
(i) the annual license fee of such license shall be rupees twenty lakh;
(ii) this renewal shall only be for Municipal Corporation areas;
(iii) the L-2B Licensee should not be a defaulter in any kind of excise revenue
evasion case during the last two Financial years;
(iv) the L-2B License shall only be renewed if average lifting of imported
foreign liquor in the last two Financial Years is not less than 500 cases;
(v) the Minimum Guaranteed Quota shall be prescribed in the Excise Policy
of the concerned year and additional assessed fee may be charged on
the liquor to be sold under this license; and PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 364
(CHTR 10, 1943 SAKA)
(vi) the license which shall be renewed as per this clause shall be allowed to
purchase imported foreign liquor directly from L-1 licensee.
(j) The licensee may be allowed to hold Liquor tasting session in separate
screened enclosure in the approved premises with prior approval of the
Assistant Commissioner Excise."; and
(iv in special condition 2D,-
(i) for clause (i), the following clause shall be substituted, namely:
"(i) The license issued or renewed during the year 2020-21 may be
renewed for the year 2021-22 by the Collector. "; and
(ii) after clause (iii), the following clause shall be added, namely:-
'' (iv) The license L-2D shall only be granted to L-2 and L-14A Licensee
in the geographical area of his concerned group or zone. The validity
of such license during the Financial Year shall be co-terminus with
validity of L-2 and L-14A group of the respective group or zone."
10. In the said rules, in rule 39 after the word and sign "Department of Finance."
the following words and sign shall be inserted, namely:-
" The Chief Minister shall be empowered to make any change in the
Excise Policy or rules made under Punjab Excise Act, 1914 in order to
overcome any natural calamity or any difficult situation.".
11. In the said rules, for rule 42, the following rule shall be substituted, namely:-
"42. The Government may at its sole discretion offer to renew the licenses
in forms L-2 and L-14 A for the next Financial Year i.e. 2022-23 on the conditions
to be specified, subject to the payment of a minimum 112 percent of Minimum
Guaranteed Revenue of the Financial Year 2021-22, as calculated below:-
(i) Fixed License Fee and Additional Fixed License Fee paid for the group
or zone;
(ii) Excise Duty and assessed fee paid for lifting of all types of Liquor at L-
2 and L-14A stage, at L-13 and L-1 or L-1 (import) or L-1 BB stage;
(iii) Excise Duty and assessed fee paid at L-2, L-14A, L-13 and L-1 stage
for lifting of any kind of liquor beyond Minimum Guaranteed Quota and
beyond liquor lifted against Additional Fixed License Fee; and
(iv) Special License Fee on PML and IMFL charged from L-14A, L-2
licensees at the time of issuance of permits.
365
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
(CHTR 10, 1943 SAKA)
The following items shall not be included in calculation of Minimum
Guaranteed Revenue for eligibility for renewal:
(i) The amount of VAT paid on Liquor;
(ii) The revenue paid as Additional Excise Duty or Infrastructure
Development fee, permit fee, ETD cess etc.; and
(iii) Excise Duty paid on Additional Quota at concessional rate."
11. In the said rules, for rule 45, the following rule shall be substituted, namely:-
"45. Procedure for renewal of L-2 and L-14A licenses for the year
2021-22.- (1) The procedure for renewal of the L-2 and L-14A
licenses, shall be as under:-
(i) The application for renewal of licenses shall be invited through public
notice;
(ii) Minimum Guaranteed Revenue (MGR) of each group or zone, shall
be one hundred and ten percent of the annualized Minimum
Guaranteed Revenue of the respective group or zone, of the Financial
year 2020-21;
(iii) Minimum Guaranteed Quota (MGQ) of PML, IMFL and Beer
of each group or zone shall been hanced by 12 percent, 6 percent
and 4 percent respectively over annualized minimum guaranteed
quota of the Financial Year 2020-21;
(iv) Fixed License Fee of the group or zone shall be calculated at the
rate of 11 percent of Minimum Guaranteed Revenueof the Financial
year 2021-22;
(v) The proposal of fixing MGQ and MGR shall be approved by the
Collector-cum-Deputy Commissioner (Excise) of the respective
zone on the recommendation of the concerned Assistant
Commissioner (Excise) of the range;
(vi) Minimum Guaranteed Revenue (MGR) of each group or zone shall
include,-
(a) Fixed License Fee as specified above;
(b) revenue from Punjab Medium Liquor (in rupees) - MGQ of
PML multiplied by (excise duty rate at retail stage plus excise
duty rate at wholesale stage plus special license fee);
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 366
(CHTR 10, 1943 SAKA)
(c) revenue from Indian made foreign liquor- MGQ of IMFL
multiplied by (excise duty rate at retail stage plus minimum
excise duty rate at wholesale stage plus special license fee).;
(d) revenue from Beer- MGQ of BEER multiplied by (excise
duty rate at retail stage plus minimum excise duty rate at
wholesale stage);
(e) revenue from Imported Foreign Liquor (wherever applicable)-
MGQ of IFL multiplied by Assessed fee leviable at wholesale
stage; and
(f) Additional Fixed License Fee shall be the remainder obtained
after subtracting sum total of items mentioned at (a),(b),(c),(d)
and (e) from the MGR of the group or zone calculated in item
(ii) above.
Note: Additional excise duty or Infrastructure Development fee
shall not be included in Minimum Guaranteed Revenue.
(vii) The renewal fee for the group or zone for the year 2021-22 shall be
charged as under:-
TABLE
Serial Number of applications Renewal Fee (in terms
No. received in the year of percentage of the
2019-20 annualised MGR for
the year 2020-21
1 0-100 2.00%
2 101-300 3.00%
3 Above 300 4.00% :
Provided that the renewal fee for the newly allotted groups during
the Financial Year 2020-21 shall be charged at 3 percent of the annualized
MGR of the Financial Year 2020-21. During the Financial Year 2020-21,
the groups where bid money received through tender process was in
excess of the prescribed Minimum Guaranteed Revenue, such excess
bid money shall be annualized first and 3 percent shall be charged on
such annualized amount as renewal fee.
Provided further that in Municipal Corporation Areas of Ludhiana,
Amritsar and Jalandhar, the renewal fee shall be charged at the rate of 2 PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 367
(CHTR 10, 1943 SAKA)
percent of annualized Minimum Guaranteed Revenue of Financial Year
2020-21 in the groups or zones having any liquor vend or vends situated
within the radius of 100 meters of the main entrance or exit of the main
railway station.
Explanation:- Where common applications were invited in the year 2019-
20 for more than one group or zone, the numbers of applications per
group or zone shall be calculated pro-rata (e.g., if 1000 applications are
received for ten groups or zones then 1000/10=100 and for calculation of
the renewal fee, it would fall in Serial No. 1 of the Table;
(viii) The details of the group or zone and rates of renewal fee shall be displayed
on the notice board of the concerned districts as well as on the website
of the Excise Department i.e www.excise.punjab.gov.in;
(ix) A L-2 and L-14A licensee shall submit his application for renewal of
license in the office of concerned Assistant Commissioner (Excise) of
the range on or before the specified date. The licensee shall attach the
receipt of payment of specified renewal fee plus rupees fifteen lakh as a
part of the fixed license fee for the year 2021-22 alongwith the application.
The licensee shall also attach upto date details of excise duty paid at
retail and wholesale stage during the year 2020-21. The licensee shall
submit requisite Affidavit under Order 7 of the Punjab Intoxicant License
and Sales Order, 1956 alongwith an undertaking that the licensee shall
deposit twelve percent of the excess revenue over and above the
annualised MGR of year 2020-21 by the 20th day of March, 2021. He
shall forthwith provide the details of such payment to the department.
The licensee shall be responsible for the authenticity of the details provided
to the department in respect of payment of such excess twelve percent
revenue.
(x) For the purpose of renewal, the formation of group or zone shall be the
same as it was in the Financial Year 2020-21.
(xi) The groups or zones having vend or vends situated within 100 meter
radius of the main entrance or exit of the main railway stations of Municipal
Corporations of Amritsar, Jalandhar and Ludhiana shall be treated as a
special category. Twenty five percent amount of Fixed License Fee of
such groups or zones shall be converted into Additional Fixed License
Fee. The licensee shall be allowed to lift liquor in respect of such converted
fixed license fee, after completing all his liabilities in the last quarter of PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 368
(CHTR 10, 1943 SAKA)
the Financial Year. The above concessions shall be applicable in the case
of renewal only.
(xiii) The licensee shall deposit specified Fixed License Fee and Additional
Fixed License Fee for the year 2021-22, as under, namely:-
FIXED LICENSE FEE
Fixed License Fee shall be calculated at the rate of 11 percent of the
Minimum Guaranteed Revenue.
Serial Stage Amount of fixed license fee
No. (in rupees)
1. At the time of submitting 15 lakh
application for renewal
2. Upto 28th February, 2021 15 lakh
3. Upto 15th March, 2021 The balance amount of fixed
license fee of group or zone.
ADDITIONAL FIXED LICENSE FEE
(i) Fifteen percent up to the 22nd March, 2021.;
(ii) Fifteen percent up to the 10th April, 2021
(iii) Twenty percent up to the 30th June, 2021;
(iv) Twenty five percent up to the 30th September, 2021; and
(v) Twenty five percent up to the 31st December, 2021.
(xiii) If any licensee, after submitting his application for renewal of his
license, does not deposit due Fixed License Fee and Additional Fixed
License Fee up to a fixed date, the application received for renewal
shall be liable to be cancelled. The renewal fee, Fixed License Fee
and Additional Fixed License Fee deposited by him shall stand
forfeited.
(xiv) After completing the requisite conditions and after deposit of all
prescribed duties or fee, the license shall be granted or renewed for
the year 2021-22 by the Collector. The license so renewed, shall be
deemed to be a license issued under rule 1 of the Punjab Liquor
License Rules, 1956. All the provisions of the Punjab Excise Act,
1914 and the rules framed there-under, shall apply mutatis mutandi,
to such license.
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 369
(CHTR 10, 1943 SAKA)
(2) Renewal of L-2 and L-14A licenses of a Municipal Corporation
area or concerned Municipal Committee or Rural area of the
revenue district shall be permitted, if applications for renewal have
been received for 80 percent or more of Minimum Guaranteed
Revenue of that concerned area. If a group or zone comprises of
both urban and rural vends, then that group or zone will be treated
as group or zone of the concerned urban area for the purpose of
this condition:
Provided that in case applications have been received in respect of
renewal for less than 80 percent of Minimum Guaranteed Revenue,
renewal of licenses may be permitted, with the approval of the
Financial Commissioner.
3) In case where groups or zones were allotted for a period less than
one year, the Minimum Guaranteed Revenue of such groups or
zones shall be calculated on pro rata basis for full twelve months.
Further in case where groups or zones were allotted through tender
process at a bid money higher than prescribed Minimum Guaranteed
Revenue, then the actual bid amount shall be taken as a base for
calculating Minimum Guaranteed Revenue. The Components of
Minimum Guaranteed Revenue i.e. Fixed License Fee, Additional
Fixed License Fee, revenue from PML, IMFL and Beer shall be
increased proportionately equivalent to such excess bid amount.
The Minimum Guaranteed Revenue for the Financial Year 2021-22
shall be calculated by annualizing the bid amount and providing a
further increase of 10 percent over and above such annualized
amount.
(4) For any change in the dates or period regarding deposit of renewal
fee, fixed license fee and Additional Fixed License Fee, the Financial
Commissioner, shall be the competent authority.".
12. In the said rules, after rule 45, the following rule shall be added, namely:-
"46. Any violation of Departmental Instructions or circulars shall be treated
as a violation of the terms and conditions of the license. Further, any
licensee violating the terms and conditions shall be liable for action under
the Punjab Excise Act, 1914 and the rules framed thereunder.".
13. In the said rules, after form M-72, the following form shall be added,
namely:-
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"FORM N-1
(Excise-Transit form
for transfer of liquor)
(see rule 38)
I. Basic Particulars:
1. Consignor Details:*
Within Punjab/Outside Punjab
Consignor Name and Credentials*
Consignor Address*
City
Postal/ Zip code
State District
2. Consignee Details:*
Within Punjab/Outside Punjab
Consignee Name and Credentials*
Consignee Address*
City
Postal/Zipcode
State District
3. Nature of Transaction:*
Import into Punjab Export from Punjab From Punjab to Punjab
In Transit from outside Punjab to outside Punjab
Stock Transfer (Custom Bond to Custom Bond)
4. Pass or other Documents against which liquor is being Moved/transported*
Pass No/Unique Number Validity
Date of Issue
5. Driver Details:*
Driver Name Contact Number PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 371
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6. Vehicle Details:*
Registration Number Make of Vehicle
7. Origin*
State District
8. Destination*
State District
9 .Route within Punjab*
District
II. Consignment Details (Liquor Description):
1. Kind of BIO Liquor:*
Please tick one or more below.
IMPORTED FOREIGN LIQUOR
IMPORTED BEER
IMPORTED WINE
READY TO DRINK
2. Enter number of brands:
QUANTITY
NAME OF TYPE OF TOTAL LOOSE TOTAL ANY TOTAL TOTAL
BRAND LIQUOR CASES BOTTLES CANS OTHER QTY IN QTY IN
BLs PLs
Add Brand
I declare that the above information is true to the best of my knowledge and
that I will be responsible for any deviation from the truth of these facts
Save
Application
RAJAT AGARWAL,
EXCISE COMMISSIONER, PUNJAB.
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PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
NOTIFICATION
The 30th March, 2021
No. G.S.R. 31/P.A.1/1914/Ss. 31, 32, 34 and 58/ Amd.(193)/2021.–
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, 2021.
(2) They shall come into force on and with effect from the first day of
April, 2021.
2. In the Punjab Excise Fiscal Orders, 1932, (hereinafter referred to as the
said Orders), in Order 1,-
(a) in clause (i) in sub-clause (c), serial no. (iii) and entries relating
thereto shall be omitted;
(b) in clause (ii), for the existing Table, the following Table shall be
substituted, namely:-
TABLE
"EDP range of IMFL Rate of excise duty Per PL
(2020-21)(in rupees) (2021-22)( in rupees )
EDP upto 500 95/-
EDP 501-650 110/-
EDP 651-950 130/-
EDP 951-1100 155/-
EDP 1101-1200 165/- PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 374
(CHTR 10, 1943 SAKA)
EDP 1201-1300 185/-
EDP 1301-1400 200/-
EDP 1401-1500 225/-
EDP 1501-1800 230/-
EDP 1801-2000 245/-
EDP 2001-2300 255/-
EDP 2301-2500 260/-
EDP 2501-2700 300/-
EDP 2701-3000 310/-
EDP 3001-3200 315/-
EDP 3201-3500 325/-
EDP 3501-4000 335/-
EDP 4001-4500 355/-
EDP 4501-5000 420/-
EDP 5001-7000 450/-
EDP above 7000 470/-";
c) in clause (iii), for the words "rupees twelve hundred" wherever
occurring, the words "rupees fifteen hundred" shall be substituted;
d) for the existing provisos, the following proviso shall be substituted,
namely:-
"Provided further that the excise duty on Punjab Medium
Liquor and Indian Made Foreign Liquor shall be fifty-five percent
of the excise duty leviable at wholesale stage (L-13 and L-1), as
prescribed under the Punjab Liquor License Rules, 1956.
3. In the said Orders, in order 1-AA, for the existing provisos, the
following proviso shall be substituted, namely:-
"Provided that the excise duty on Punjab Medium Liquor and
Indian Made Foreign Liquor shall be fifty-five percent of the excise
duty leviable at retail stage (L-14 and L-2), as prescribed under the
Punjab Liquor License Rules, 1956.
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4. In the said Orders, in Order 1-B, in the Table, for Serial No. 1 and
entries relating thereto, the following shall be substituted, namely:-
"1 Indian Made Foreign Liquor Rs. 4 (per PL)".
5. In the said Orders, in Order 1D, in the Table, for Serial No. 1 and
entries relating thereto, the following shall be substituted, namely:-
"1. Indian Made Foreign Liquor:
(a) EDP range of the brands upto Rs. 30 (per PL)
rupees 5000 per case
(b) EDP range of the brands above Rs. 36 (per PL)"
rupees 5000 per case
6. In the said Orders, for Order 1G, the following Order shall be substituted,
namely:-
"1G Additional Excise Duty or Infrastructure Development fee as
the case may be, shall be charged at the time of issuance of pass to
L-2/L-14A licensee at the following rates: -
Serial Kind Additional Excise
No.
duty or Infrastructure
Development fee
1. PML Rs. 12/- per PL
2. IMFL Rs 20/- per PL
3. Indian and Imported Beer Rs. 7/- per BL
4. Imported foreign Liquor Rs. 30/- per PL
This amount shall be deposited in a separate account.
The revenue paid under Additional Excise Duty or Infrastructure
Development fee shall not be treated as part of eligibility revenue
for renewal for the year 2022-23.".
A VENU PRASAD,
Additional Chief Secretary -cum-
Financial Commissioner (Taxation).
2264/3-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
NOTIFICATION
The 30th March, 2021
No. G.S.R. 32/P.A.1/1914/Ss.5 and 24/ Amd.(46)/2021.– 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 pleased to make the following Orders
further to amend the Punjab Intoxicants License and Sales Orders, 1956
namely:-
ORDERS
1. (1) These Orders may be called the Punjab Intoxicants License and
Sales Orders (First Amendment), Orders, 2021.
(2) They shall come into force on and with effect from the first day of
April, 2021.
2. In the Punjab Intoxicants License and Sales Orders, 1956, in Order 2,
(i) for clause (h), the following clause shall be substituted, namely:-
"(h) The Government may at its sole discretion offer to renew the
licenses in forms L-2 or L-14A for the next Financial Year i.e.
2022-23 on the conditions to be specified at the time of renewal,
subject to the payment of a minimum 112 percent of Minimum
Guaranteed Revenue of the Financial Year 2021-22, as mentioned
in rule 42 of the Punjab Liquor License Rules, 1956. Such renewal
shall be at the option of the licensee."; and
(ii) in clause (i), for the words and figures "during the year 2019-2020",
the words and sign "during the year." shall be substituted.
A VENU PRASAD,
Additional Chief Secretary -cum-
Financial Commissioner (Taxation).
2264/3-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 30th March, 2021
No. G.S.R. 33/P.A.1/1914/S.59/ Amd.(6)/2021.– In exercise of the
powers conferred by section 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.25/P.A.1/1914/S.9/2020, dated the 4th
August, 2020, and all other powers enabling me in this behalf, I, Rajat Agarwal,
I.A.S, Excise Commissioner, exercising the powers of the 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, 2021.
(2) They shall come into force on and with effect from 1st day of April,
2021.
2. In the Punjab Supply and Sale of Bhang Rules, 1956, in rule 2, for
the words "four lakh", the words "four lakh and fifty thousand"
shall be substituted.
RAJAT AGARWAL,
Excise Commissioner, Punjab.
2264/3-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 30th March, 2021
No. G.S.R. 34/P.A.1/1914/Ss.21 and 59/Amd. (69)/2021.– 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.25/P.A.1/
1914/S.9/2020, dated the 4th August, 2020, and all other powers enabling me in
this behalf, I, Rajat Agarwal, 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, 2021.
(2) They shall come into force on and with effect from the first day of
April, 2021.
2. In the Punjab Distillery Rules, 1932 (hereinafter referred to as the
said rules), in rule 4, for clause (a), the following clause shall be
substituted, namely:-
"(a) deposited a sum of rupees ninety lakh plus rupees thirty- five
thousand per Kilo litre per day as per installed capacity or rupees
one hundred and ten lakh, whichever is higher in both of the above
specified fee:
Provided that no new Letter of Intent shall be issued for the
grant of license of Distillery (except for ethanol manufacturing) for
the next two financial years i.e. 2021-22 and 2022-23.".
3. In the said rules, in rule 7, in sub-rule (1), for the words "rupees
eighty lakh plus rupees thirty-two thousand per Kilo litre per day as
per installed capacity or rupees ninety-five lakh", the words " rupees
ninety lakh plus rupees thirty- five thousand per Kilo litre per day as 382
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
(CHTR 10, 1943 SAKA)
per installed capacity or rupees one hundred and ten lakh" shall be
substituted.
4. In the said rules, in rule 32, after Explanation, the following proviso
shall be added, namely:-
"Provided that manufacturing units may be allowed to work in
multiple shifts of eight hours each i.e. for breweries three shifts of
eight hours each and for distillery two shifts for eight hours each.
Deputy Commissioner Excise (Distillery) shall be the competent
authority to grant approval in this regard. A fee of rupees twenty
thousand per additional shift for distilleries and Breweries shall be
levied. Any unit desirous of operating additional shift must apply for
a minimum period of one week per instance. The detailed conditions
shall be specified.".
5. In the said rules, in rule 93,-
(i) in clause (k), in fourth proviso, for the words and sign " payment
of fee.", the following words and sign shall be added namely;
"payment of fee. The labels of Indian Made Foreign
Liquor and Punjab Medium Liquor with the same name and
style shall not be registered. The labels shall not be vividly
similar, with same color scheme, look or feel, packing of bottles
etc. If such kind of labels have already been registered, then
they will not be renewed automatically. The unit will submit
affidavit that the labels of Punjab Medium Liquor and Indian
Made Foreign Liquor are not of the same font, name, style
and identity etc. The unit shall also submit an undertaking that
if the Punjab Medium Liquor labels are got registered in any
other State in the same name, then font or colour or pattern of
both such labels shall be different."; and
ii) in clause (s), for the figures and sign "2020-2021", the figures
and sign "2021-2022" shall be substituted.
6. In the said rules, after rule 127, following rules shall be added,
namely:-
"128. Violations of departmental instruction or circulars - Any
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
violation of departmental instructions or circulars shall be treated
as a violation of terms and conditions of the license.
Any licensee violating the terms and conditions shall be liable for
action under the Punjab Excise Act, 1914 and the rules made
thereunder.
129. A license in form E-2 shall be granted by the Financial
Commissioner subject to such restriction or conditions as the State
Government may impose for the manufacturing of Ethanol. The
license fee of such license shall be charged as under:-
Serial Type of Distillery Annual License
No.
Fee
1. For establishing a new Ethanol Plant Rs. 5 lac
for manufacturing Ethanol only
2. For installing a new standalone separate Rs. 15 lac
Ethanol Plant within the existing licensed apart from
premises of D-2 License (there should be License fee
no common boiler, turbine, distillation of D-2
process and such like facilities) License
3. For increasing capacity or expansion to Rs. 5000 per
manufacture Ethanol only in the existing kilo litre
D-2 licensed premises. per day
For this purpose, terms and conditions shall be specified separately
by the Department.".
RAJAT AGARWAL,
Excise Commissioner, Punjab.
2264/3-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 30th March, 2021
No. G.S.R. 35/P.A.1/1914/Ss.21 and 59/Amd. (34)/2021.– 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.25/P.A.1/
1914/S.9/2020, dated the 4th August, 2020, and all other powers enabling me in
this behalf, I, Rajat Agarwal, 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, 2021.
(2) They shall come into force on and with effect from the first day of
April, 2021.
2. In the Punjab Brewery Rules, 1956 (hereinafter referred to as the
said rules), in rule 5, in clause (a),-
(i) for the words "ninety lakh rupees", the words "rupees hundred
lakh" shall be substituted; and
(ii) for the sign and word "; and", the sign ":" shall be substituted
and thereafter, the following proviso shall be added, namely:-
"Provided that no new Letter of Intent shall be issued for the
grant of license of Brewery for the next two financial years i.e.
2021-22 and 2022-23; and".
3 In the said rules,in rule 8, in sub rule 1, for the words "rupees fifty-
six lakh plus rupees five lakh per lakh hecto-liter or rupees seventy-
five lakh", the words "rupees sixty lakh plus rupees five lakh per
lakh hecto-liter or rupees eighty lakh" shall be substituted.
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386
(CHTR 10, 1943 SAKA)
4 In the said rules, in rule 40, after the second proviso, the following
proviso shall be added, namely:-
" Provided further that the date of expirt may be extended
upto twelve months subject to the condition that Beer manufacturer
shall submit requisite certificate from Food Safety and Standards
Authority of India (FSSAI) or Competent Authority.".
RAJAT AGARWAL,
Excise Commissioner, Punjab.
2264/3-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 30th March, 2021
No. G.S.R. 36/P.A.1/1914/Ss.22 and 59/ Amd.(27)/2021.– 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.25/P.A.1/1914/S.9/2020, dated
the 4th August, 2020, and all other powers enabling me in this behalf, I, Rajat
Agarwal, 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, 2021.
(2) They shall come into force on and with effect from the first day of
April, 2021.
2. In the Punjab Excise Bonded Warehouse Rules, 1957 (hereinafter
referred to as the said rules), for rule 4, the following rule shall be
substituted, namely:-
"4 (1) A license under these rules may be granted for a period, not
exceeding one year up to the 31st day of March of the Financial
Year following the day of grant of the license on payment of
fee, as provided hereinafter:-
(i) Where a Bonded Warehouse has the storage capacity, not
exceeding 1,35,000 proof litre- rupees twelve lakh plus rupees
two lakh per bottling line or rupees twenty lakh, whichever is
higher in both of the above specified fee; and
(ii) Where a Bonded Warehouse has the storage capacity,
exceeding 1,35,000 proof litre - rupees twelve lakh plus PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021 388
(CHTR 10, 1943 SAKA)
rupees two lakh per bottling line or rupees thirty five lakh,
whichever is higher in both of the above specified fee:
Provided that no new Letter of Intent shall be issued for the
grant of license of Bonded Warehouse-2 for the next two financial
years i.e. 2021-22 and 2022-23. The existing Letter of Intent holders
shall complete the project by 31-03-2023, after which the Letter of
Intent shall stand cancelled.".
3. In the said rules, in rule 5, after the Explanation, the following proviso
shall be added, namely:-
"Provided that the manufacturing unit may be allowed to work
in two shifts of eight hours each. Deputy Commissioner Excise
(Distillery) shall be the competent authority to grant approval in this
regard. A fee of rupees fifteen thousand per additional shift for
bottling plants shall be levied. Any unit desirous of operating additional
shift must apply for a minimum period of one week per instance.
The detailed conditions shall be specified.".
RAJAT AGARWAL,
Excise Commissioner, Punjab.
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PUNJAB GOVT. GAZ. (EXTRA), MARCH 31, 2021
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(CHTR 10, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
OFFICE OF EXCISE COMMISSIONER
PUNJAB, PATIALA
NOTIFICATION
The 30th March, 2021
No. G.S.R. 37/P.A.1/1914/Ss. 34 and 59/Amd.(47)/2021.– In exercise
of the powers conferred by sections 34 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.25/P.A.1/1914/S.9/2020, dated
the 4th August, 2020, and all other powers enabling me in this behalf, I, Rajat
Agarwal, I.A.S, Excise Commissioner, exercising the powers of Financial
Commissioner, make the following rules further to amend the Punjab Liquor
Permit and Pass Rules, 1932, namely :-
RULES
1. (1) These rules may be called the Punjab Liquor Permit and Pass
(First Amendment) Rules, 2021.
(2) They shall come into force on and with effect from the first day of
April, 2021.
2. In the Punjab Liquor Permit and Pass Rules, 1932 (hereinafter
referred to as the said rules), in rule 22,-
(i) in clause (d), for the words "two rupees", the words "thirty-
five paisa" shall be substituted;
(ii) first Proviso shall be omitted.
(iii) in the second proviso, for the words "Provided further", the
word "Provided" shall be substituted and for the words "forty five
paisa", the words "seventy paisa" shall be substituted; and
(iv) in clause (g),-
(a) for the words " denatured spirit and one rupee and twenty
paise" the words " thirty five paisa per bulk litre on denatured
spirit and seventy paisa" shall be substituted;
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(b) for the words, figures and sign "on brands having EDP above
Rs. 1500/-.", the words, figures and sign "on brands having
EDP from Rs. 1500/- to Rs. 5000/- and at the rate of Rs. 35/
- on brands having EDP above Rs. 5000/-." shall be substituted;
(c) for the figures, words and sign "In case of brands having EDP
below Rs. 650/- per case, it shall be leviable at the rate of Rs.
2 per bulk litre", the figures, words and sign "In case of brands
having EDP below Rs. 650/- per case, it shall be leviable at
the rate of Rs. 4 per bulk litre."; and
(d) after the words and sign "as the case may be." the words
"Apart from extra neutral alcohol, permit fee shall also be
charged as per the rates mentioned in this clause, on vetted
malt spirit, scotch concentrate and any other kind of spirit
which is used for manufacturing of IMFL for Punjab.".
3. In the said rules, in rule 22-A,-
(i) in sub-rule (1),-
(a) for the words and figures "Rs. 2000", the words and figures "Rs.
2500" shall be substituted; and
(b) for the words and figures "lumpsum permit fee of Rs. 10,000", the
words and figures "Rs. 20,000/-" shall be substituted.
(ii) in the proviso after clause (iii) the following clause shall be added,
namely:-
"(iv) The L-50 lifetime permit shall only be issued to a person, who has
been issued yearly L-50 permits for three years continuously. If L-
50 permit holder violates any provisions of the Excise Act and rules,
his permit shall be liable to be cancelled and action shall be initiated
as per the Punjab Excise Act, 1914 and rules made thereunder.".
RAJAT AGARWAL,
Excise Commissioner,Punjab.