Punjab Excise Fiscal Orders, 1932

Punjab Excise Fiscal Orders, 1932
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The Punjab Excise Fiscal Orders, 1932

Published vide Punjab Government Notification No. 5998, dated the 12th November, 1932

Last Updated 14th October, 2020 [hl174]

1. The following shall be the rates of duty leviable in respect of the spirit removed from any of the distilleries licensed in [Haryana] or when imported into [Haryana] from any State or Union Territory in India per proof litre of the strength of London proof, to be increased or reduced in proportion as the strength of spirit, exceeds or is less than London Proof :-

Serial No.	Kind of liquor or spirit	Rate of duty per proof litre
(1)	Country Spirit	Rs. P.
	(a) Plain	5*
	(b) Ordinary spiced	1.00*
	(c) Plain when issued to troops	1.00*
	(d) Ordinary spiced when issued to troops	1.00*
(1A)	Double distilled plain spirit when issued to the L-11 licensees	4
(2)	(a) Rectified spirit (when issued for purposes other than for use in the manufacture of medicinal and toilet preparation)	15
(3)	Indian made foreign liquor except denatured spirit	23.00**
(3A)	Malt Spirit for L-11 Licensees	11
(4)	Indian made Rum, when issued to troops through the Canteen Stores Department (India) or the Border Security Forces through their commandant:	22.5

[Provided that an additional excise duty as Covid Cess on sale of liquor shall be levied as per the following rates : -

Type of Liquor	Pack Size of Liquor	Rate of additional excise duty as Covid Cess per unit of pack (in rupees)
CL	Quart of 750 ML	5
	Pint of 375 ML	3
	Nip of 180ML	2
BEER/RTB/ CIDER	Strong Beer/Cider – all pack size	5
	Other Beer – all pack size	2
	RTB – all pack sizes	2
IMFL/WINE	Pack size equal to 750 ML & above	20
	Any Pack size between 375 ML to 749 ML	10
	Any Pack size less than or equal to 374ML	5

An additional excise duty as Covid Cess shall be levied on sale of liquor from wholesale (L-1/L-13) to retail outlets (L-2/L-14A). In case where the stock of liquor is procured by retail outlet licensees (L-2/L-14A) from sources other than L-1 or L-13, like liquor procured by retial outlet licensee by way of stock transfer from outgoing retail licensees, Covid Cess, as applicable, shall be levied at the hands of retail outlet licensee itself (L-2/L-14A). Retail licensee shall have to deposite the amount of Covid Cess as an additional excise duty to be levied at his hands within a day of procurement of such stock. He shall also have to submit a statement containing the information about the type of liquor, quantity, Covid Cess as an additional excise duty leviable and amount deposited, in the office of the Deputy Excise and Taxation Commissioner (Excise) concerned.

The proceeds of the above levy shall be utilized for expenditure in relation to the Covid-19 pandemic.]

*Substituted vide Notification No. S.O. 42/P.A. 1/1914/Ss. 31 and 32/2003, dated 31.3.2003.

#Substituted vide Notification No. S.O. 23/P.A. 1/14/Ss. 31 and 32/95, dated 28.2.1995.

**Substituted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.

##Substituted by Haryana Notification No. S.O.28/P.A.1/1914/Ss. 31 and 32/2005. dated 31.3.2005.

#*Substituted by Haryana Notification No. S.O.40/P.A.I/1914/Ss. 31 and 32/2006 dated 31.3.2006.

Note. - (i) Besides duty, license fee at the rate of Rs. ......00 per bulk litre shall be levied on Indian made Rum when issued to [Military personnel and ex-servicemen entitled to get liquor from service canteens] through the Canteen Stores Department (India), or to the boarder security forces through their commandant.

(ii) [Omitted vide Haryana Government Notification No. SO36/PA1/14/Ss. 31 and 32/2001 dated 29.3.2001.]

[-]

[(iv) The following excise duty shall be levied for supply to defence personnel when issued to troops through Canteen Stores Department or Para Military Forces: -

Sr. No.	Kind of liquor	Excise Duty in ?
1	2	3
1.	Indian Made Foreign Spirit	395.00 per proof litre
2.	Rum	90.00 per proof litre
3.	Beer	80.00 per bulk litre
4.	Draught Beer	80.00 per bulk litre
5.	Cider	9.50 per bulk litre
6.	Wine	18.00 per bulk litre
7.	Ready to Drink Beverages	22.00 per bulk litre
8.	Indian Foreign Liquor (Bottle in Origin)	Nil.]

[1A. A manufacture and export duty shall be levied on all duty paid or under bond issues of country spirit, rectified spirit and Indian Made Foreign Spirit to any other State or Union Territory in India from any distillery or from any wholesale vend in Haryana, as under :-

Sr. No.	Kind of Spirit	Rate of Duty
1.	Country Spirit	Rs. 0.50 per proof litre
2.	Potable/Rectified Spirit	Rs. 0.50 per proof litre
3.	Absolute Alcohol	Rs. 0.50 per proof litre
4.	Indian Made Foreign Spirit	Rs. 0.50 per proof litre
5.	Denatured Spirit	Rs. 0.50 per bulk litre
6.	Indian Made Rum sold to troops through canteen stores department	Rs. 2.00 per proof litre
7.	Beer	Rs. 0.50 per bottle of 650 millilitres
8.	Draught Beer	Rs. 0.50 per bulk litre.

Table above substituted by Haryana Notification No. S.O. 39/P.A. 1/1914/Ss. 31 and 32/2004. dated 31.3.2004.

Canteen Stores Department or to the Border Security Forces through their Commandant,

Provided that this duty shall not be levied on rectified spirit supplied to Government and Charitable hospitals and dispensaries and educational institutions approved by Government.]

[1B. A manufacture and export duty of one rupee per bulk litre shall be leviable on all issues of denatured spirit to any State or Union Territory in India from any distillery in the State of Haryana.]

[1C. A manufacture and export duty of fifty paise per bottle of 650 millilitre shall be levied in all duty paid or under bond issues of beer and seventy five paise per bulk litre on draught beer exported to any other State or Union Territory in India from any brewery or any whole sale vend in Haryana.]

[1D. An import duty at the rate of Rs. 3.00 per bulk litre on beer and Rs. 0.50 per bulk litre on draught beer of any strength when imported into Haryana from any brewery, warehouse or wholesale vend in any other State or Union Territory in India shall be levied.]

[1E. An import duty at the rate mentioned against each on the following kinds of spirits shall be levied when imported into Haryana from any distillery, warehouse or wholesale vend in any other State or Union Territory in India] :-

1.	Country Liquor	Rs. 0.50* per proof litre
2.	Indian Made Foreign Spirit 75°	Proof bottled form Rs. 7.00 per proof litre
3.	Potable Spirit in bulk form such as Rectified Spirit	Rs. 2.00 per proof litre for making Country Liquor and Rs. 0.50* per proof litre for other purposes
4.	Ethanol (for automobile fuel use)	Rs. 2.00 per bulk litre
5.	Malt Spirit and concentrated Indian Made Foreign Spirit	Rs. 2.00 per proof litre
6.	Wine	Rs. 2.00 per bulk litre
7.	Ready to drink beverages	Rs. 3.00 per bulk litre.

*Substituted by Haryana Notification No. S.O.28/P.A.1/1914/Ss. 31 and 32/2005. dated 31.3.2005.

[1EE. An import duty at the rate of the Rs. 5.00 per proof litre on absolute alcohol and Rs. 2.00 per bulk litre on denatured spirit shall be levied when imported into Haryana from any other State or Union Territories of India.]

[1F. An excise duty of rupees [twenty two] per proof litre shall be levied on rum and Gin of the strength of 55 degree proof when is used to the country liquor licensees.]

[2. The following shall be the rate of duty on Indian made sweets and wines manufactured under a license in Haryana or imported into Haryana] :-

(a) Sweets and wines containing proof litre not exceeding 25%	Rs. 3.00 per bulk litre
(b) Sweets and wines containing proof litre exceeding 25% but not exceeding 30%	Rs. 4.00 per bulk litre.

3. The following shall be the rate of duty on Indian made cider imported into Haryana:

Indian made cidar

Re. 2.50 per bottle.

4. [Omitted]

[5. The rate of duty on beer and draught beer of any strength whether manufactured in any brewery licensed in Haryana or imported into Haryana shall be as under :-

(i) Beer [Rs. 12.00] per bulk litre.

(ii) Draught Beer [16.00] per bulk litre.

Provided that duty on beer manufactured, in Haryana shall be calculated on the quantity manufactured less on an allowance of seven per cent for wastages.]

[5A. (i) The rate of duty on ready to drink beverages whether manufactured in Haryana or imported into Haryana shall be as under :-

Ready to drink beverages

Rs. 12.00 per bulk litre

(ii) The rate of import duty on ready to drink beverages shall be "Rs. 3.00" per bulk litre and shall be levied when imported into Haryana from any other State or Union Territories of India.]

6. [x x x x x x].

7. The rate of excise duty on the bhang imported into, exported outside and or transported within the territories of Haryana shall be Rs. 20 per 10 kilograms or less :-

Provided that-

(a) When the same consignment of bhang is-

(i) imported or exported; or

(ii) imported and transported; or

(iii) transported and exported; or

(iv) transported or retransported, in the course of the same or a continuing business transaction, duty shall be levied once only in respect of the whole of such transaction;

(b) No transport duty shall be levied on bhang transported from one place to another situated within the limits of the same district except on transport of bhang by retail sale licenses purchased from wholesale licensees of the same district;

8. The under mentioned intoxicants are exempted from the operation of the Punjab Excise Act to the extent specified below :-

(1) Medicated wines containing less than 20 per cent of proof spirit are exempted from the provisions of the Act relating to sale and possession.

(2) Medicinal and other preparations containing rectified spirit, imported from overseas countries are exempted from the provisions of the Act relating to import, export, transport, possession and sale : Provided that the customs duty at the rate prescribed has been paid :

Provided further that the import, export, transport, possession and sale of spirituous preparations declared to be liquor under section 3(14) of the Punjab Excise Act (1 of 1914) by the State Government shall be subject to the provisions of the Punjab Intoxicating Spirituous Preparations Import, Transport, Possession and Sale Rules.

(2-A) Medicinal and other preparations containing rectified spirit manufactured in India except spirituous preparations declared to be liquor under section 3(14) of the Punjab Excise Act (1 of 1914) by the State Government are exempt from the provisions of the Act relating to transport, possession of sale : provided that issues from the premises of approved manufacturers shall be made under the authority of a pass granted by the officer incharge.

(2-B) Medicinal preparations containing rectified spirit manufactured in India or in any Part B State and required for use in hospitals and dispensaries including veterinary hospitals and dispensaries, managed by Government or by local bodies or in such other charitable hospitals and dispensaries as have been approved for the purpose by the Haryana Government, are exempt from payment of duty :-

Provided that such preparations are directly issued from the bonded warehouses of approved manufacturers to any such hospital or dispensary in quantities not exceeding its requirements for 12 months on indents signed by the Civil Surgeon or the District Medical Officer of Health of the district and in the case of Badshah Khan Hospital, Faridabad, by the Chief Medical Officer of the said Hospital or for veterinary hospitals and dispensaries only by the Deputy Superintendent of Civil Veterinary Department or by the Principal Veterinary College Haryana; and

Provided further that such preparations are only dispensed for bona fide patients of the hospital or dispensary concerned.

(3) Cider manufactured in the Haryana is exempt from the provisions of the Act relating to manufacture, possession and sale by a manufacturer.

(3-A) Neera in its fresh from is exempt from the provisions of the Act, relating to manufacture, possession and sale by a manufacturer, subject to the following restrictions :-

(i) Neera shall be drawn only in pots or other receptacles freshly coated with lime so as to prevent from fermentations.

(ii) Neera shall be drawn between sunset and sunrise. If, however, day temperature falls below 26.6 C (80 degree F.) it may be drawn by day also.

(iii) Neera shall be drawn for no purpose other than for manufacture of gur, for drinking unfermented and for sale in the fresh form. All surplus Neera shall be destroyed forthwith.

(4) All intoxicants exported from Haryana distilleries, bonded factories or warehouses shall be exempt from the provisions of the Act relating to duty leviable thereon, in Haryana when exported under export in bond passes to any State or Union Territory in India or to any country outside India.

(5) All liquor exported from one State or Union territory to another State or Union Territory within India or to an outside country if transported through Haryana shall be exempt from the provisions of the Act relating to duty leviable thereon in Haryana when covered by a pass issued by a competent authority of the exporting State or Union territory.

(6) * * *

(7) * * *

(8) Rectified spirit imported or transported in bond from licensed distilleries under import-in-bond or transport-in-bond passes is exempt from the payment of duty.

(9) Rectified spirit issued from the Haryana distilleries to, or imported from outside Haryana by Government, Local Fund, Mission Veterinary or Railway hospitals and dispensaries in the Haryana State on a certificate signed by the Director, Health Service, Haryana, the Director Veterinary Services, Haryana, or the Division Medical Officers, Northern Railway, Delhi and Ferozepur shall be exempt from payment of duty. Similarly subsidised dispensaries in the Haryana State may transport or import duty free rectified spirit not exceeding 150 litres in any financial year from the Haryana distilleries or from outside Haryana on a certificate signed by the Director, Health Services, Haryana.

(10) Rectified spirit issued under authority of the Financial Commissioner, Haryana or Collector from the Haryana distilleries or from out-side Haryana for teaching or research purposes to educational research institutions in the Haryana State shall be a exempt from payment of duty.

(10-A) Fusel oil is exempted from payment of duty on removal from the Haryana distilleries, provided the contents of ethyl alcohol do not exceed 15 per cent proof spirit.

[(11) All liquor removed from one part of any State or Union Territory in India, whether by road or rail, to another part of the State or Union territory, through the intervening Haryana Territory by agent or contractor of the State or Union Territory duly authorised in that behalf, while passing through the Haryana Territory shall be exempt from all provisions of the Act subject to the following by road :-

(a) In the case of transport by road :-

(i) the consignments shall be covered by a pass signed by a pass signed by an authorised officer of that State or Union territory; and

(ii) the consignment shall be accompanied by Liquor Transit Slip in the following form Tex-1 in triplicate which shall be submitted at the tax collection point on first entry in the State of Haryana by the consignor wherein the officer incharge of that point shall endorse and stamp the same. One copy shall be retained by him and the other two copies shall be returned to the consignor. Both the copies shall be submitted by the consignor at the exit tax collection point of the State of Haryana wherein the officer incharge of that point shall endorse and stamp both the copies. One copy shall be retained by him and the other one shall be handed over to the consignor.]

Form Tex-1

Liquor Transit Slip

Prohibition, Excise and Taxation Department, Haryana.

Part-A

Book No.

Serial No.

1. Name and address of the person consigning the liquor___________

2. Name and place of receiving licensee___________________________

3. Details of Liquor.

Brand	Quantity in cases	Quantity in Proof Litres	Batch No.
(i)
(ii)
(iii)

4. Registration No. of liquor carrier_______________________________

5. Permit No.________ Date__________ Issuing Authority______________

6. Pass No. _________ Date__________ Issuing Authority______________

7. Name of the Tax Collection Point entry into the State____________

8. Name of Tax Collection Point Exit from the State_________________

9. Route to be followed_____________________________________________

Signature

(The Owner or person incharge of the liquor or the driver or any other person incharge of the liquor)

Part-B

(To be filled in by the Officer incharge of the Tax Collection Point at entry in the State)

1. Name of the Tax Collection Point__________________________________

2. Date and Time of arrival at the Tax Collection Point______________

3. Date and Time of departure from the Tax Collection Point__________

4. No. in the movement register______________________________________

Certified that the consignment of liquor covered under the Liquor Transit Slip has/have crossed the Tax Collection Point towards the destination.

Signature

(Officer incharge of Tax Collection Point at exit from the State)".

(b) In the case of transit by rail:-

(i) the consignment shall be covered by a pass, signed by an authorised officer of that State or Union Territory and a copy thereof shall be sent to the Excise and Taxation Officer, (Prohibition) of the district in which the railway land lies;

[(ii) the consignment (if less than a wagon load) shall be booked as a luggage or parcel and delivered to the guard of the train in transit."]

Clauses 12, 13, 14A, 15, 16 omitted.


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