NJAB GO T.GAZ.(EXTRA), MARCH zg,z6t7 23 (CHTR 7,1939 SAKA)
PART ITI MENT OF PUNJAB OF EXCISE AND TAXATION . NOTIFICATION The 28th March,2017 .50/Amd.(133)l2gl7.- In exercise of the powers ExciseAct, l9l4(PunjabActNo. I of l9l4), and all behalf, l, Anurag Agarwal, Financial Commissioner make the following rules further to amend the Punjab ly: - RULBS led the Punjab Liquor License (Amendment) Rules,20'l7.
on and with eftbct from tlre date of their publication in rcspect of the procedure fbr the allotment of liquor ication fee, security amount, renewal of licenses and in respect of otlrer lnattqrs, these rules shall come into f-rom lst day ofApril,2017.
License Rules, 1956 (hereinafter rcf-ered to as the said table, under tlre lreading captioned as " I Foreign liquor, L-lA (IMFL), L-lA (BlO), L-lA (BEER), Fonn shall be ornitted and thercafter, the following thereto shall be inserted, namely:- oflndian Fixed fee Collectorwilh Collector,' Liquor, the prior' approval of Excise Commissioner Readyto to purcluse Stateand Warehcuse, the following rule shafl be substituted, namely:- fee and sectmity in respect of different kinds of licenses, t othor (Taxati Liquor
3. ln ,r2 to lhe by section iperrse Ru They sha vends, al excrse al fbrce on rules), in after F, L-lll and Fonn and l{lmport) , he said ru . (l)The PAI{ M P.A.1/[9r of tlre nre irr t of Purrj may be come into mqrts iab Liquor lel,int L-I, flre entries ries telat MadeForei lmporled Beer, Wir liquorfi'om Custom for rulE 25 nt offi Kind of Li n Municlnal granted un PUNJAB qOV't. GAZ. (EX1]IA). MARCil 28.20t 7 24 (cf tTtt 7,1939 SAKA) these shall be as follows:- Renewal) mittees and otlrer areas; and I license for bar L-5A.- th population of and s0.00,000 License to L- l) rs,00,ooo Rate ol'annual license fee (Rs.)
Equivalent to one runit of Municipal Corporation, Ludhiana.
Rate of security (Rs.)
15,000 l5 percent ofthe amount of L/fee At the rate of 12 per cent of the Rs. 307/- per Proof amount of license Litre on allotted fee.
quota of IMFL and Rs. 30/- per bulk lirre of Beer.
1,000 I r.00.000 Nit Nil Nil Nil
66.000 No fee 4 or 5 star 6,00,000 Munieipal Corporations 3,00,000 hat Amritsar, l%tiala, ohali;
Municipal Corporations mentbned at (ii ) above 10,000 10,000 2,00,m0 10.000 50o/o in case of 4 star or 5 star category l'lotels and one third ofannual license fee ofother bar licenses.
1,50,000 Nil ii)Ail NJAB,GOV-|. GAZ. (EXTRA), MARCH 29, 2017 (ct-tTR 7,1939 SAKA) 1,00,000 Nil l.icenge 30,000 25 License (with L-5, L-5A, 30,000 55,000 ion f'ce of Cornmercial 25,000 palaces, banquet halls, cities iurd areas falling 'their fiJter boundaries: aml 50,000 icipal Cornnrittees and 25,000 4,00,000 10,000 1,000 per licerse per day.
1,00,000 per license day.
2,75,m 8,50,000 one third ofannual license fee of the wlrole license and fur function 10,0O0 perday 10,000 t,000 50,000 1,000 At the rate of Rs.278l-per PL on allotted quota ofPML.
Nil Nil Nil Nil Nil Nil 2,000;and 2,000 Nil Nil Nil l2 percent ofthe amount of license fee.
L-t1,-
(a)
(b) NJA[) GOV I . GAZ.(rjxl'tiA). r\,tARCt | :8, l0t 7 (cFt'ft{ 7, 1939 SAKA) (upto,500 BL): and -5,000 2,000 l0 per BL 3,000 30,000 6000 ion Area: .10,000 rer Urban Area: and 30,000 8,000 at tlre rate of Rs. 307 /- per Pl, shall be levied on Imported Foreign Governrnent reserves the right fo change nomenclature of various ied urrder the Punjab Excise Act, | 9l4 and relevant rules.
to the fixed license fee, as stated in sub-rule (l), the following f'ees be clrarged, namely:- lra licenso fbe on Indian Made Foreign Liquor and hnported Foreign including BIO brands as provided urrder rule 36-A;
ial Developmetrt Fee at the rate of forty rupees per proof litre on b Medium Liquor;
(ii) pecial Developntent Fee at the rate of ten rupees per proof litre on ial Deve lopment Fee at the following rafes on IMFL/lFL:- Range of Nil Nil Nil Nil Nil an Lir
(i) rFL (20r 6-17) Rate of Special Developtnent Fee Per PL (2017-18) l6/- 20L 24L 28/- 351- 38/- ED upto 650 65 l-950 95r-r200 t20t-t400 r40 l-t 500 I 50 I -2s00
(ii) ll\4 AB GOVT. CAZ. (EXTRA), MARCH28,2017 27 (ct-tTR 7,lg39 SAKA) 250 | -3500 350 l -4s00 450 I -7000 above 7000 loJxnent free shall be clrarged from L-|4A,L-2,L-3,L-4,L-5, 5A, L-l2C licensees at the time of issue of pennits. The proceeds of t liee shall tre utilized bv the Government for various social schemes.
4A licensee shall lift his entire balance quota by lOth March, 2018. ln fails to lift any parl of his quota, lre would be required to deposit the all otlrer levies uncler the Excise Act.l9l4 or the Rules and Excise r, 20 | 8. ln case of non-lifting of PML/IMFL/Beer quota ftom the licensee would be liahle to pay Special l)evelopment Fee on the the late applicable for PML, Extra License Fee on rate applicable to of IMFL Brands and Special Development Fee, Assessed lbe and fee on Beer respectively by l5th March.
l'or rule 3 l, the lbllowing rule shall be substituted, namely:- fee shall be levied on tlre tbllowing rates per bulk litre for Beer, Ileady to dnink bevemges and per proof litre for Indian Made Foreign ported Foreign Liquor including Bottled In Origin brands and Rum, 52L s6t- 60/- 60l lndian Foreign I(IND OF LICENSES L-28 L- LS, L-3,L.4, L-3A, D L-7 L-Sand L-4A ad L-sC ard L{ L-sA 620 429- B.B0 425t- L-58 L-1 L-10C L-12C (Canteen (Micro $ore Breweryi Depo$, Brewery L-1 Pub) CRPF andL-1 ITBP 42W- 3751- 4251- Special 3,A, I--4A, L-2 and L icy by l5th the said l. 'l'he as Wine a Liquor, I ruamely:, Foreign ottled in UNJ;\tr} GOVI-. (iAZ. (llXTRA). MAI{CH 28, 201 7 (cl ITR 7, 1939 SAKA) fl- 1.80 N- 1d-w-Wne lndian Micro (L-10 upto 1 5
6.
Beqt 35/- 4A- 35/- M- in origin) 35t- 42L
5.50/- per bottle
0.10 421- 4a- - 7A-
0.10 42J- 4A- - 721- 42t- 4A- 42t- W- 4A- W- 42t- 4A-
0.35
0.35
0.10 2g- 2W- 42t- 42J-
3.m/- perBL 7A- 7A-
2.25tperBL 1271- 4A- 4A-
2.ffitper BL shb 0_35 lEeer and Li dbv 2ilffit- NL 75t- 16t- 22t-2il-zAL
4.5At- 2U- 121- Cannefl Canned Beer andwin$s */ovN ln tfre s rvofds, nrles, in rule 34, in first line of proviso, after the word "licenses", the licenses L-l and L-l (lmport)" shall be inserted.
In dhe id rules, in rule 35, for sub rules (l) and (2), the following shall be namely:- ThQ fol Licpnsi ing licenses rnay be granted on fixed fee by inviting applications for a Unit, namely:- (DA in Form L-2,for the wholesale and retailsale of foreign liquor, for mption, offthe prenrises and a model liquorshop in each Zonelcroup of unicipal Corporation and 'A'class Municipal Committee for selling I Made Foreign Liquor/lmported Foreign Liquor/BeerlReady to Drink and Wines shall be allowed to the licensee to be opened in the of his ZonelGroup. The licensee rvould be required to provide neat clean envimnment. These shops can also be opened in a well established AB COVI'. CAZ. (EXTRA), MARCt|28,20t7 (CHTR 7, 1939 SAKA) depa nrental store or in any show room/ Mails. These shops shall be in to the rqgular slrops in a croup and no adclitional fbe should be tiom tlrem- "I'he lice'se in Form L-28 slrall be gra'ted to these shop PU aucl
(ii) A ti nse in Form L-l4A for retail sale of country liquor (also called the b Mediunr Liquor), forconsumption, off the ;rrcmises.
'flte disposed one L-l4,{ may c{)nsl crlu f ab IVlediurn Liqrror and Indian Made Fore ign Liquor vends shall be as licensing units. A Licensing Unit in urban areas shallconsist of end and o'e L-2 vencl underone roof. rn rural areas, a licensing unit eithe'of a single l--l4A vend or a L-r44 vend and L-2 vencl. The ner; Ptmjab. The si:ze of group or zone in l'inancial tenns, shall be as licensing its shall be lbnned by the collector with prior approval of rhe Excise Commissi under:- icipal Corpor ations {Corporation area Upto Rs.40 crore.
lrer M unicipaI Colnmittee Area, Noti Area Conrmiltee and rural vends rvilh tlre Corporationi i urba areas, (M un icipal Committees,Nagar Upto Rs.30 crore.
Par and Notified Area Committee or llleir lrave bination ancl rural area vends wlrich n cluhbed with tlris area) iii Rural Upto Rs. 20 crore.
l'lre I sing units on above lines shall be fbrmed by the Coltectors-cum" Deputy E se and raxation commissioners on the advice ofthe Assistant Excise and Taxati Commissioners and rvith the approval of the Excise and Taxation Commissi , Pun-iab.
'fhe li fee ofa grodp or zone shall be the surn total ofthe license fee.
prescritred br each of the units in tlrat group or zone.
pending found tlrat through drarv of lots allotrnent of group/zone remains fixed.license fee/quota, in that circuntstances the re-allotlnent of suclr trrr-al group/zone shall be made by inviting fresh applications and ifthe satne rel s agai,n ponding then sealed quotations for these groups may be ucing the license fee by 5 Yo at fixed rcserve price after giving threecalled by clays publi notice. lf this process does not succeed tlren the Government is autlrorizecl run this group/zone at its own or through its rcprcsentative. Tlre i Excise purpose.
Aller d
(i) il'
(ii) ifr
(iti) lhe In thp sa "(2) "l'lr ol'l N.lAti Gov l. GAZ. (t:X I't{A). MAITCH ltt. 2017 -t0 (clll'lt 7. 1939 SAKA) Taxiltion Cournrissiorrer shall.be autholized to take decision fbr this siting the l'ee as specilied in sutr-rule (6) of rule 36,- ful applicant or allottee lails to deposit the balance amount of re is uo other person in the rvaiting list; and ruumber of successftrl allottees are less than the number given in the of units or foregoingin that particular area, tlre procedure, as plr, shall be lbllorved:
OVIDED THAT the Excise and Taxation Comnrissioner mav allow ion ol'Cmup/Zones in a parlicular area (dillicult stations) of a size ing the linancial linrits prescribed above rvith prior approval of the ncial Commissioner (Taxafion). Ex- Post lacto approval ofthe Cabinet I be obtained.
rules. in rurle J6.-
(2), the following sub-rule shall be sutrstituted, namely:- aplllication fbrm lirr the grant of liquor vends shall be available in the of the Assistant Excise and 'l-axation Comrnissioner (hereinafter to as AETC), hr-charge of the distlict. The application Forms can be downloaded from the website of the departrnent (rvww.pextax.com).
itionn these application fornrs shall also be available in various bank althoeized by the departrnent lbl receipt of application forms.
applicant can subnrit his application for any Licensing Unit/Group/ of any district in any of the bank branches. The cost of application rs shall lre as under:- A licensing unit or group ol-units of License fee upto Rs. l0 clore A zonelgroup of units of License fee from Rs. l0 crore to Rs. 30 crorc A zonelgroup of units of Llfee above Rs. 30 crore The fee shall not be refundable or adjustable. lf the first or any uent allotment procedure is cancelled by tlre department or, any tion form is rejected by the deparhnent being invalid and not put to Rs.50,000/- Rs.75,000/- Rs. 1,00,000/- JAB GOVT. GAZ. (EXTRA), MARCH28,20|? 3l (cFI',rR 7, 1939 SAKA) dra of lots, then the amount of applicatiorr fee slrall be refunded to the appliqant, after deducting two tlnusand rupees per application ing fee. Out of the total proceeds from tlre sale of application fb filly percent slrall be deposited in the Development Fund constituted the Pun-iab Development FundAct,2014 (PunjabActNo. I of20l5).
col AS u
(b) irr appl
(c) fbr '(6 ing slrall tre added, namely:
UA ofnppees 100/- shall clrarged by tlre Bank for processing the shall be substituted, namely :--rule {6)(a), tlre The grant of licenses l4A and L-2 shall be nrade out ofthose Therapplicafion sha{l be seria{ly numbercd at tfiree p{aces, the slip of draw of lots and on the r"eceiplthe aJlplication fonn, to tltq applicant.".
rule (4) at the end, the ionE whiclr may be to be cornplete in all respects. In case, ofapplications for licensing nnit is mors than one, the allotmenl appl the n slral ma$e by a draw of s. This would entail two draws, one for allotment of zone. Once an applicant is allotting a zone to him would be rnade lirl allotte and other suscesslirl, a dmw ly.
A on irf applicant shall required to pay allo.tment fee immediately clrarv of his lot which
(i) (iD caslr paid li fee c shall Iive fl
(c) for le{ l4), ( | 5) and ( l6 lta "(14 A sqccessfulapplican fee llxed for a licensin rged phall be adjusted recqvered in the tbl cent security within rt fbf) petrcept. security try 3l March 2017 . the licensee shall have the to deposit the required percent security in two parts i.e. five sec{'ity upto 07.04 7 and rcrnaining two percent security upto tionl areas, rtrban and thrqugh demand nk i{struments.
I be at the rate of 7%o of the license fee in ml areas. 'l'his payrnent may be made by hankeCs cheque, $ay order or other pre the following sub-niles shall be substituted, shall have to deposit trvelve percent ofthe unit/zonelgroup as $ecurity. The allotment rwards the twelve fercent security, which 'ing manner:- 8 hours of the draw of lots (including2Yo JN.l;\l] COV l. (iAZ. ([,.{'l'ltA), lvtAltcll 18. l0l7 j:
(('lt f R 7. i9l9 sAKA) .201 7 rvith prior approval of Depulv Excise arxl'l axatiorr commissioner, rge crl-tlre Division, lbl this he slrall be liable ro pay irrreresr @ 1.5% calculaled ou daily basis). 'fhe arnouut ot' l2o/o securify shall be in tlre 1'ear' 3017-18 in last Inonths of .tanuary, February and h,20lll. A successful applicant slrall be rcquiled to operr rris vend on or l5tlt April 201 7. lrr cr.se he tails to clo so, the Assistarrt Excise ancl tion conrmissioner of the district concernetl lnay extend tlre periocl up h May,20l 7 on paynrent of late l-ee ol'rupees 25000/- in Corporation arxl nrPees 10000/- in otlrer areas. This provision shall not be applicable opeui rrg ol' lnodel shop.
(r5) Arl deducling llre anrount of twelve per cent security, the licensee is ired to pay lhe remailrinp,license l-ee, in nine instalhnents i.e. nine per eaclt in the rtrontlr of Altril, May aud Juue, tetr per cent each in the h ol'July, August, Setrrternber, October antl Novenrher and eleven per in the urouth ol'Decenrbe r. Ilach rnonthly installnrent is payable by the ol'last rvorking day of eaclr rnonllr. In case ol'late payrnent of any lice pen ol-a toI lbe Pefr lice cloi inst ber 1)en clay aucl onl' inte fee and tlrereafter; the remaining amount of license fee i.e. eighty llment an intelest at the rate of oue and a lrall'per cent, per month, to lculatecl on claily lrasis, r;hall be clrarged in addition to the amount of Ity. lf the entire license lbe fbr the month is not paid by the fifteenth the next nrontlr, lhe lict:nse shall be deented to have been suspended rd(s) shall stand closed. "l'he suspension of the license shall be revoked alter rnakirrg payment cf tlre balarrce ol'the irrstallments alongwith and penalty. lf no payment is macle the suspended license shall be lled upto 30th of the rnonth and thereafter re-allotment process shall as pef law. ln car;e of special circumstauces, if concerned ty Excise and Taxation Comnrissioner considers that Government is secured, he nray extencl the above validity upto l5 days with Ity aucl interest instead ol'closing or re-allotment of vends. At the tirne lying for quola of PML,IMFI- and Beer excluding, Wine and Ready ink lleverages (KfD), a licensee rvill be required to pay the license stallment fbr PML, tbr IMFL and for Beerat tlre time of issue of its. This arnount shall be adjnsted torvards nronthly installment of his fee. as lnentioned above.
( l6) 1'he nount of tr,velve pel cent security shall be acljustable towards the el per cent would be depor;ited. The perrnits of PML, IMFL and Beer be issued afler clepositing the proportionate license fee to be i5.
Inc (to il(li Ivla bef Tar tol fltei tot
(d)
(e)
(t) ca litre shal for *(3 L-t ofh ol' Cor 'fl cha lice I JAB sO disti T.GAZ. (EX'IRA),lvtARCH 28,2A17 33 (CHTR 7,l9'.t9 SAKA) Rs.307/- Fer proof litre fbr IMFL, Rs.27Bl- per proof Rs.30l- per bulk litre for Beer. Flowever, this condition icatrle in case of permits for rvine and ready to dr:ink lbr tlre figures *2016", wherever occurring, the figures substituted.
in tlre existing proviso, lbr the figures "2016-,the figures shal substituted:
rb-rule ), the tbllowing sub-rule shall be substituted, namely:-
(a) per cent of ithe total quota of PML shall be lifted by a ti frnnr l-- l3 out let ofthe distillery and a distillery in pipe line, lied a to him hy the Excise Cornmissioner and the tetnaining y per ofthe said quota, may tre lifted by lritn from any distillery case of open quota distillers shall be allowed to fix their upto 5 and above the EDP ofthe fixed quota. Any managemerrt that opts lbr this shall inforrn tlre Excise and Taxation regarding their increased rates upto 25th of March, 2017.
ll remain sarne throughout the year. The EDP shall noJ be clistilleries during the currency of'the financial year. The ft lris allotted quota of PML, IMFL quafter wise as under:- end of I st Quarter end of 2rd Quarter end of 3rd Quarter .03.20 t8 shall liit his allotted quota of Beer quarter wise as -- 2$% - 4tr/o -75% -- 100%
(a)
(b)
(c)
(d)
(a)
(b)
(c)
(d) lras IM Upfo tfre end of I st Qualter -- 25% Upio ri.r" enclol'2nd Quarter - 55o/u Upio tfre end of 3rd Quarter - 70Yo Up{o tlo.o:.zott - loo% ll Onfy tftat quota shall be treated as lifted against rvhich excise pass een is$uetl. ln case, tlte licensee l'ails to lifl his fixed quota of PML , , and Begr at the end cf any quarter then permits for any type of ty liq{orj tndian Made nroreign Liquor and Beer for the next quarter not beiisslred to hinrlilil' I t.
i NJAI] GOV r. (iAZ. (tilll't{A). N,lAt{Ct I (cil]'R 1, t()39 SAKA)
(b) lhe licensees lraving L-2 ventls flttached to their units nray be given f heioption to corrvelt ten percent oftlre quota of punjab Medium Liquqr to Indian Made Foreign Liquor sutrject ro the fbllorving conditionB:- this opticrn luay lre exercised orrly in respect or-orvn registerecl brancls ol'lndftu fr4ade Foreign Liquorofthedistilleries, subjectto trreconclition tlrat tlrp Exdistillery Price (EDP) of suclr Inclian Macle rroreign Liquor is not lnrqre than Rs.l200/- per case;
the tot{rl conversion alloued underthis provision lbrany single distillery slrall rlot be rnorc than t0.00 lac PL;
llre llx[ra License Fee on suclr conveLsion shall be chargecl at half the able to tlre lrrands of lMFl- to be lilied. However. other levies Shaflrave [o be chargecl as applicable on IMFL;
shall rrot be available to Licensees rvlro have onlv I-- l4A vend/qe in tlreir licensing units; and the ion l}om PML to IMFI- slrall only be f'rom tlre open 70% quota pf L, rvlrich rnirry be lifted lionr any ol'{lre D-2 licensee who are p ing their orvn registered lMFl- trrands:
"Provi that tlrc quota fbr a distillery in pipe line slrall be applicable only i4 t distillqy cases wlrere a l-etter of lntent lras been rirantecl for a a lrottling p{ant, alrcl not for a bottling plant alone, and the work Qn I distillery is completeclto the extentof 75 percent. This Ihcility a Prop9r ol'a uei'i of six months., if a D-2 license is not issued in favour of the e facility of atlocation of fixed quota and the open quota,istillqr, t allbp thdrarvn rvithout issuing any notice.".
18.20t7 -r-t
(i)
(ii)
(iii) this ofiti(iv)
(v) I be available up to a nraximum period of six months or till 2 Licerrse is obtained, whichever is earlier. At the expiry
(g) for 'le1(3 *(39 the following shall be sutrstituted, narnely:- slrall also be allowedto lift additional quota upto 20% of baiic of Punjab Mediunr Liquor, Indian Made Foreign Liquor nd Bepq f he has lifted the entire allotted quota of PML, |MFLand arfd I paid full license fee for the year. The additional quota of ML be available on payment of half the rate of the license fee nd all levies."
lbr *(4 (lt ) T.GAZ. (EX.TRA), MARCFT 29,2011 35 (CHTR 7, 1939 SAKA) ), the followingsub-nrle slrall be substituted. namelv:- carriecl forrvard quota/stock- licensee can take carried in addition to the quota of the next year. In this ll be required to pay the diflbrential arnount between the in llre currenl year and license fee in the previous year. ln is any increase in the levies viz Special Development Fee, fee, pemri,t fee and departnrent devetopment cess on L, then, he shall he required to pay that increase also. The ll pay this increase upto 3lst May witlrout interest and shall have 10 pay interest at the rate of l.SYo per montll.
fbr the brand of carry fbnvard quota shall not be required I again. In case licensee is unable to get wor{< at his he slrall be allorved to take quota to his new place . In not get wor*. at any place in the State, he shall be allowed carried forward quota/stock to the new licensee with the ission of tlre Co!lector. The licensee shall give infonnafion rry fbrward quota to Assistant Excise and Taxation of his dislrict upto 3 lst Marclr."
A, the following shall be substituted, namely:- fee and quota of P.M.L., |.M.F.L. and Beer.- Liquor ol50 degree, Rum/Gin/whisky of 65 degree anf, to be sold at PML vends.
price in respect of Punjab Mediurn Liquor 50 degree, shall be as under:- Minimum Retail sale rates Quart
175.00 93.00 56.00 Jalandhar. 185.00 98.m 59.00 except 230.00 125.00 70,00 for Ludhiana, 240.00 130.00 75.00 districts.
265.00 143.00 80.00
8. ln the said ru *36-A. Sale pri
(l) The Punj 75 degree
(2) T'lre nini 65 clegree Sr.No. Typeof PML 50 Sr. No.2 PML 50 Patiala and areas at Sr.
Jalandhar.
PML 75 deg NipPint lbrwa case licen case tl extra PMI-, after The la new existi case pn9f of lris Col for ru e, li nd 75 Sclial No.
(j) (i) '11 State ot lflnge w EDP (in ru )v t'. cAZ. (ljx.l'trA). MAtrcH 28. 2(lt?
(cH]-R 7. te39 SAKA) Foreign Liquor/lmported Foreign Liquor, to be sold in the I be classified orr tlre basis of Ex-Distillery price (EDp) tse fee- specified against each, namely:- Rate of extra licensc fee (ELF) in rupees per PL 72L l]0/- t40t- 2?0^ on Indian Made Foreign Liquor, lmported For.eign Liquor Origin bmnds, shall be clrarged at L-l stage/first stage of licensees. Such, levy shall not be charged, if this levy has the State of Punjab.
price band of lndian Made Foreign Liquor/lmported Foreign ML), Pint (375ML) and Nip (t80ML), shalt as undor, Mininrum rates 212 43ti IIDP u EDP 65 UDP 95 t IDP t2 5 I]DP l,l EDP t50 EDP 250 IDP 3s0 tiDP 450 IO EDP
(ii) l'he import already
(iii) Mininrr Liquor li tuanrely:- Sr. No. EDP 70t-800 801-900 l20t-l t30t-t400 40t- 48/- 60^ 88/- 9t/- 90 95 98 t05 il0 il3 u6 107 PintQtnft t72 t8l tE) n4 t87 340 358 370
40.5 4t7 450 391 Nip N.lAl] (iOV l. ti;\1. (1.)( | tt,\). N.tAttc.l I t8" t0 | 7 (('il t'ti 7. l()j{) sAtiA) -l;'_i t-ll t22
550. 277 l.t2 l8t)0 29^t5 n Retail Sale ltates shall be fixed by the llxcise and r:ixation each brand at the tinre ol'label Approvat/Regisrration.
tt retail sale ;lrice of those categories, which have not been coverecl Il be llxed o' tlre hasis of the above lbrnrula. It shall be nrandatorv o display the rates ol'the lrrancrs on a hoarclon his vencl. ]"he llxcise tunjab nray issuc irrstnrcti'ons f-rorn tilne to time lbr.any otlrer bnands to tall also be clranged as per the tbrrnula. Minimum retail sale price ol'lrotlle/corrtainer, otlrer than those rnentionecl above, shall be fixed Price Range Minimum Retailsale Itates of bottle (rupees) r00 t20Brands ha ; EBP of less than Rs. 300 case(Strong Beer) Note: Tlre r63i25 418 575 640 676 t0:t0 l r45 be displayed as requirernent. ll'at any stage EDI'ol'any brancl changes its lninirnum retail sale price 'l'he Ir4ini rnntissioner 'l-he nrini in atrot,c tatllc lbr the licensee Comrnissioner'.
lbl a rlifl'erent si fixed lbr 750 rnl llx-B pef case []rancls hav Rs. 300 ng EllP of less tlran case (l-ight Beer) proportionate heir volumes lrased on the nrininrurn antl maxinrum retail sate price 375 nrland 180 ml by the Excise Conunissioner, punjab.
(4) The nrininrunr il sale price of Beer;rer bottle of 650 ML at L-l4|and L-2 vends shall be ns ur Sr.No.
I 2 Taxation brands by the Excise tail sale price of otlrer segments shall be fixecl by the Excise and nrnissioner at the tinre of Label registration.
tail sale price of can beer; shall be fixed at the tirne of registration of 4001-4 | il001-ln 2000 t-20 | .lAl] (;oV'l . GA7.. ( lix I'l{A). I\4r\ltCi l lli. l0 l 7 .r ti (cil]'R 7, t939 SAKA) Provicied at in cirse licensee is lbund guilty ofselling thc liquor in corrtraventiorr ol'the prices I'i AS ionecl in sutr-rules (2),(3),(4), lre shall be liable tbr the krllorving action For lst oll'encc nanrell':- 2ud o(ler Ftrr 3r'cl or Maximutn fixed by th not to sell fixeilby Prov contra inrposecl anrount i his vend sl ll'any c ofCoods liqror The value Lac ru urban are variation of IMFL Canned A the vencl.
a vend is ll of the vends and not tlrere are there are in the area open on al'e Penalty of Rs. Three lac :
I I'enally of Rs. 1bn lac; anfl I luerrt ol'f'ences Suspqrrsion ol'tlre license ol-licensing unit pr I grouPlor zone ftrr one rvetk.
,'ptail sale price of lMFLlto be supptiecl at m{rriage palaces s[all be lExcise Commissioner, f urrjab. lt shall be rnairdatory fbr the lipensee ilQuor to lre selvecl in nr{rriage palaces on th$ r?tes rnore tharlr those , lDxc ise Cornrn issioner:
{ed that in case a licengee is lbund guilty t1l'selling the liriuor in gn of the price fixecl therr, a penalty of Rupees One Lac sfrall be r[n hirn. In case of repeatBd violation, the penglty shall be doppte the rpsed during the prcvioustviolation and on violation fbrthe thiir$ time, {ll tre closetl fi'rr one rnorfth.
i !e in pr'[ce of liquol talies lrlace cluring the year] due to irnplern{irtation r]d SerVice thx (GS'f).yft"m, tlren, the minirJrunr retail sale lrice of $e chalrged accor dingly.
'f one licerrsing unit in te{msof license f'ee shaJll be upto fbur l]rfrndred . 1'lre {ee of rnore than pne gtoup/zones in porporation arid other gr Nagar Panchayat slralf be kept the sante, aT l-al as possible,,witlt a ften pQrcent. Tlre quota bf PML shall be 870 facs proof litre ald that {tl Ue ]SO lacs prool'lit( and that of Beer slraf l be 330 lacs bqfk litre.
eir shalf be included in thle quota of Beer.
rf allotf shall get tlre vencf prernises approved Uptirt= actually opprating pprov{l shaU be accorde{ automatically in re$pect of the vend where lrctioning dufing the yeaf ZO l6- 17. For any ofher place the approval Ftment shall be rcquired pefore a licensee is tf operate the vgrlrd. L-2 be allpwed to be opera{ed in the ;rremises o]f the L-l44 ve{d only ler a s$pamte roof (except fbr Model Sltops)] In urban areas, where ) zoneq, licensee shall bq allowed to open vedd at any place. Where rnes, tlle nurnber of vendls shall be fixed ancl f icensee can opefi vend rf his aillottecJ zone only. In Rural area, the veirds shall be alloped to basis of revenue limit of the village. The site of liquor vends which by theiorders passed by rcoufls shall not be a$proved on the fasis of I Au ic ,r),0,,ov r. GAZ. ( (cr-r]'R 7, ), MARCI{ 3e SAKA) the . l'he licensee bhalt be bound to the orders lhe F l{ igll CourtlSupreme Qourt.
Noi tunaut{orized branch or {end shall be allowecl to be opened ltl shal u UP ious said les, i{ nrle37(i), in ided lace sl educa lor izqcl religious place ope] s during the ye4r, then, tltis concl lirrancial t to suclr institutionlplace, slrall 'e considered in the next relig where action illegal/ following condition shall be addbd, namely :-- f l be botrnd to cornply rvith the judgment dated 15. 12.2016 Suprenre Courtof lrrdia in Civil Appeal No. 12164-12 ld6 f SI-P l49l | -l 491 3 of20 l3), wherpin followingdinections territories shall forthwitlr cease grnd desist from gnanting sale of liquor irlong national and stpte highways;
contained in (i) above shall extend rto and include stretohes which fall r'vithin the limits of a nrunicipal corporation, lauthority;
ses rvhiclr h:rve aheady been renowed prior to the date ol' continue until tlre tenn of the license expir.es but no later advertisements oftlrc availability of liquor shall be pnchibited removed fortliwith both on national and state highways;
sale of liquor shall be (i) visible from a national or state ly accessible from a national or state highway and (iii) distance of 500 nretres of tlre outer edge of the national or of a service lane along the highway.
nion territories are rnandated to stlictly enforce tlre above Chief Secretaries and Directors General of Police shall chalk out a plan for enfotcement in consultation with the (iD after "9-C The passecl ol'20l6 (
(i) All
(ii) The city,
(iii) The this tlnlr
(iv) All and
(v) No
(vi) Ail dir wit l0 sla ittle col Iorl lrr the sai in specia
(i) ttrr "(a) Tl trade (L- ]'his li slrallsell cloes not ol'that br of liquor Deputy Il fbr existir retail vend ol'l Reacly to Drin This license sl L- I Licensee.
rN.rAI] (;0v LGAl.rt.t.\ l'tu\). Mr\t{t.tt lti. 2017 J0 (c't t1 ti 7. tq3e sAt(A) revenue aud lrtlnre departnreuts. Responsibility shalt be assigned ulitr to District Collectors anrl Superintendents ol'lrolice ancl other pefent authorities. Conrpliance shall be strictly rnoriirorccl by calling lbr tightly reports on action [aken.
nrles. irr lule 38,- condition ( l), xisting clause (a ), the fbllorving clause slrall tre substitutecl, namely:- liceuse shall be grarrted only to the pelson/rirnr/cornpany having retail I-icense) o1'alteast one group/zone in concerned revenue district.
se shall be gfanted in th'e sanre naure and style of the tracle as of the lre strength ol'40 degrees under proof) L- I 08, L- 12, L- | 24, L- l 28 or o a licerrsee in any State, and he shall not sell un-lrottled liquor to any ian Made Foreign Liquor, hnported Foreign Liquor, Beer, Wine and Beverages to llre trade.
ll be in adclition to l--l license. This license shall be granted only to
(a) L-2lice Tlre only to ir iceusee shallselllbreign liquor, rvholesaleorretail, ht'rttled orotherwise, n holding license in tirrrn L- I,L-2( of the sanre revenue district).
I--2A ( er onty). L-JA, t.-4. L-4A. L-5. t.-5A, L-6, r.-7, L-8, L-9,L-r0.
l-- l3A,(il [,iquor of I-- l2C or autlrorizecl hy the Coilt:ctol lbr the pur chase ol'lndian Made Foreign retail , who is not licensed to sell for consurnption on his prenrises, and he led liquoronly in sealed and capsuled lrottles. I-lowever. if l--2 licensee liquor ol'any particular brand in his district or the required quantity is not available in lris district then he can obtain pennits fbr purchase any L- l licensee in the State witlr prior approval of the concernecl ise and'l-axation Commissioner." alld clause (e), the f'ollowin;g clause shall be substituted, namely:- "(e) The I ensee shall purchase Indian Made Foreign Liquor, Inrported Foreign l-iquor, , Wine and Reacly to Drink Beverages (lndian and lmported) directly Ir"orn rna lhcturing units ol'the Sitate (Distillery, Brewery or Bottling Plant l'the State). Licensee can transfer liquor fronr one L-l to anotherI icensees L-I on pa nent of prescribed perntit fee. "
(l)) alier special ition ( l), lhe follorving r;pecial condition slrall be insefted, namely:- "(l-l)As lentary license in liorm l-,-l (lmport) for the additional Whole sale or
(ii)
(a) ( l'')
(c)
(c) .IAI} C( l.r'A/.. tl:X l'ltA). NIAIt('ll lli. l0l7 ll (cll il{ 7. reSe SAKA) l'lre annr 'ee ltrr tlris license slrall he l-5 lac rupees. If this license is licerrse l'ee olRs. l5 lacsgraute'd clulirrg lor llre sante.
arty rnoutlr, the licensee shall pa1, Tlre licensee Ilondecl Warel rall lre,au rorizecl to purclrase liquor fiom outside Stale and Custorrr lbr special ition ( l-A lhe fbllorving slrall be substituted, narnely:-- "( l-A)A lice in Fonn lA (IMFL), L-t A (lllo), L- | A (BEER), shall be onritted.
llorvever, the the stock tbr t nsee6 lA(IMFL), L-lA(BlO), l--lA(BEER) shall return back ye'ar l0 | - 1 7, lo the respective nranufacturing conrpanies."
special conditi ( l -t]), In specialcondi ion l0Q, clause (c), thre lbllorving clause shall substituted, namely:- "(c)Thelice slra l[ ll Beer nranufhctured in his nricro brewery or brewery putr fi'lr consunrpl in ltlr on llre premirses. I le slrall nol be allorvecl lo sell Beer off the prenrises.".
in special condi :'(i) in tlre exist n ( l5[, I clarfse i(e), lbr the rvords "rupees trvenly severr tlrousand and l-rve hundred", tlre "rf pqes liliy thousand" shall be substituted; ancl
(ii) alier clau "(p) Licensee
(o), tlie ltrllorving clause slrall be added, narnely :- tall ingtalf CCTV Canrem orr the prernises. Tlre expenditure on this accorlnt shall tre by thp lioensee."
ANUIIAG AGARWAL, Financ ial Commissioner Taxation, Government of Punjab, Depaftrnent of Excise and Taxation.
I 222/03-20 I 7/Pb. /)r'e.rs, rS.zl;S Nugur I licerrse he -year i (d
(e)
(t)