Bare Acts Live

All entries to be of quantities in bulk Litres-contd.

All entries to be of quantities in bulk (Litres)

Daily total of receipts

Signature and date of the Excise Inspector or Excise Sub-Inspector on comparison of receipt entries with passes

Number of pass under which issued

Name address and licence of person to whom each issue is made

Details of each issue

Imported whisky, brandy, rum and gin

Whisky brandy and gin made in India

-ZZTOCSECTIONWISEZZ-

Punjab Liquor Licence Rules, 1956

The Punjab Liquor Licence Rules, 1956

Published vide Punjab Notification No. 938-XP-(R) dated 2nd April 1956.

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A. - Class of licenses and authorities empowered to grant and renew

There shall be the following class of licenses. Their mode of grant and the authorities to grant and renew them shall be as noted against each :-

			Authority empowered to
Form	Nature	Mode of grant	Grant	Renew
1	2	3	4	5
Foreign liquor
L-1	Wholesale and retail vend of foreign liquor to the trade only	Fixed fee	Collector	Collector
[a]L-1B	Wholesale and retail vend exclusively of imported foreign liquor including wine and beer to the trade only.	Fixed fee	Collector	Collector";
[b]L-1C	Licence for export of foreign liquor to other countries by a person other than distilleries, breweries, wineries, bottling plants and licensees holding licence in Form L-1.	Fixed fee	Excise Commissioner and	Excise Commissioner
[b]L-2	Whole sales and retail vend of foreign liquor.	Fixed fee	Collector	Not renewable
[b]L-2A	Whole sales and retail vend of Beer (supplementary to form L-14A)	Fixed fee	Collector	Not renewable
L-2B	Wholesale and retail vend of imported foreign liquor (Bottled in origin), bottled beer of 330 ml, beer imported from abroad, beer in cans of any size, wine up to 13 percent v/v and ready to drink beverages up to 20⁰ proof strength for consumption off the premises in a Departmental store or such like store.	Departmental Store or such like stores
[b]L-3	Retail vend of foreign liquor including beer, wine and ready to drink beverages in a hotel	Fixed fee and assessed fee	Collector	Collector
L-3A	Retail vend of beer, wine and ready to drink beverages in a hotel	Fixed fee and assessed fee	Collector	Collector
[a]L-4	Retail vend of foreign liquor including beer, wine and ready to drink beverages in a restaurant or in the lawns attached to that restaurant or in a multiplex or in a Shopping Mall.	Fixed fee and assessed fee	Collector	Collector
[b]L-4A	Retail vend of beer, wine and ready to drink beverages in a restaurant or in the lawns attaches to that restaurant or in a multiplex or in a shopping mall	Fixed fee and assessed fee	Collector	Collector
[a]L-5	Retail vend of foreign liquor including beer, wine and ready to drink beverages in a bar attached to a restaurant or in a multiplex or in a Shopping Mall. (Supplementary to Form L-4).	Fixed fee and assessed fee	Collector	Collector
[b]L-5A	Retail vend of beer, wine and ready to drink beverages in a bar attached to a restaurant or in a multiplex or in a shopping mall. (supplementary to Form L-4A).	Fixed fee and assessed fee	Collector	Collector
[b]L-5B	Retail vend of draught beer, wine and ready to drink beverages independent or in a bar attached to a restaurant or in a multiplex or in a shopping mall.	Fixed fee and assessed fee	Collector	Collector";
L-5C	Additional retail vend of foreign liquor including beer, wind and ready to drink beverages in hotel of 3-star and above category (supplementary to Form L-3, L-4 & L-5).	Fixed fee and assessed fee	Collector	Collector
L-5D	License for allowing consumption of liquor on special occasion in a marriage palace or a banquet hall.	Fixed fee	Collector	Collector]
L-6.	Retail vend of foreign liquor in railway refreshment room.	Assessed fee	Collector	Collector
L-7	Retail vend of foreign liquor in railway dining car.	Ditto	Excise Commissioner	Excise Commissioner
L-8.	Retail vend of foreign liquor on the premises (Supplementary to Nos. L- 3, L-4, L-6 and L-7.	Ditto	Collector except when supplementary to L.7 which shall be granted by the Excise Commissioner	Excise Commissioner Collector except when supplementary to L.7 which shall be renewed by the Excise Commissioner
L-9.	Retail vend of foreign liquor in a military canteen or Border Security Force Canteen including unit run military canteen or those run regimentally on club lines.	Assessed	Collector with the consent of the Commanding Officer or the Commandant of the Battalion as the case may be
L-10	Retail vend of beer for consumption on and off the premises.	Auction	Collector	Not renewable.
L-10B.	Retail vend of beer for Consumption off the premises.	Fixed fee	Collector	renewable
L-11.	Bottling of foreign liquor	Fixed fee	Collector	Collector
L-12	Vend of medicated wines	Ditto	Do	Do
L-12A	Temporary licence for the retail sale of foreign liquor at bar in a theatre or cinema or in any other temporary place of recreation.	Ditto	Do	Do
L-12B.	Licence for the retail vend of foreign liquor at a bar attached permanently to a theatre or cinema or other such place of entertainment.	Assessed fee (plus fixed fee in case of cinema)	Collector	Collector
[a]L-12C	License for the retail vend of foreign liquor including beer, wine and ready to drink beverages at club or in the lawns attached to that club.	Fixed fee and assessed fee	Collector	Collector
L-12D	Licence for manufacture and possession of Sacramental wine for use on special occasion	Fee	Do	Do
II Country spirit
[b]L-13	Whole sale and retail vend of all types of Country Liquor (including Rum/Gin/Whisky of 65⁰and 75⁰ to the L-14A licenses)	Fixed fee	Excise Commissioner	Excise Commissioner";
[a]L-14	Retail vend of country spirit for consumption on and off the premises.	Auction or negotiation or at a pre-determined license fee when attached with another Unit being auctioned.	Collector	Not renewable
[b]L14-A	Retail vend of all types of PML (including Rum/Gin/Whisky of 65⁰ and 75⁰)	Fixed fee	Collector	Not renewable."
*L-14AA	Retail sub-vend of country spirit for consumption on the premises	Fixed fee	Collector	Not renewable
L-14B.	Retail vend of country spirit at fair or on a special occasion	Ditto	Collector	Collector
L-15.	Bottling of country spirit	Fixed fee	Do	Collector
L-16	Reduction of country spirit	Free	Do	Ditto
III Denatured Spirit
L-17	Vend of denatured spirit wholesale and/or retail	Fixed and assessed fee	Do	Collector
[a]L-17A	Wholesale vend of denatured spirit.	Fixed fee	Collector with the prior approval of the Excise Commissioner"	Collector.
IV-Rectified Spirit
L-19.	Vend of rectified spirit wholesale and/or retail	Fixed fee	Collector	Collector
V-Country fermented liquor
L-20	Vend of Tari	Not determined	Collector	Collector
L-20B.	Manufacture of retail vend of country fermented liquor	Auction	Do	Not renewable
L-20C	Manufacture and possession country fermented liquor for home consumption	Fixed fee	Do	Collector
L-20D	Manufacture and possession of country fermented liquor of use on special occasions	Ditto	Do	Do
VI-Special
L-21	Extension of hours during which sale is permitted	Fixed fee	Collector	Collector

*Legislative Supplement Part III dated 27.3.1992.

Substituted vide Punjab Government Notification No. G.S.R. 23/P.A. 1/14/Sections 31, 32 and 58/Amd. (160)/2004 dated 29.3.2004.

[a]Substituted by Punjab Notification No.G.S.R.11/P.A.1 /1914/Section 58/Amd(110)/2005. dated 17.3.2005

[b]Substituted by Punjab Government Notfication No. G.S.R.7/PA1/14/Section 59/Amd.(112)/2006. dated 24.3.2006.

[Provided that the Licences in forms L-3, L-3A, L-4, L-4A, [L-5, L-5A, L5-B, L5C and L-12C] [shall however, be granted and renewed by the Collector with the prior approval of the Financial Commissioner.] Substituted by Punjab Notification No. No. G.S.R. 3/P.A.1/14/Sections 59/Amd. (114)/2007 dated 16.1.2007.

B. - Regulations governing the grant and renewal licences

2. The authority given by these rules to grant and renew licences is in each case, subject to the restrictions contained in the Punjab Intoxicants Licence and Sale Orders as to the localities in which licences may be granted and the number of licences which may be granted in any local are and to such reservations from the general superintendence of the Financial Commissioner as the State Government shall notify under section 8 of the Punjab Excise Act.

3. Every licence shall be granted to a certain licensee in respect of certain premises.

4. A licence may only be granted to -

(a) an individual;

(b) a body incorporated under the Indian Companies Act;

(d) a partnership of firm

(e) Hindu undivided family.

(f) Government Department

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5. When a licence is granted to a Company or Society or Hindu undivided family or Government department referred to in clause (b), (c), (e) and (f) of rule 4, it must show the name of an individual as agent acting on behalf of the licensee, who is amendable in full to the Criminal Courts in India. On the application of the Company or Society of Hindu undivided family or the Government Department, the representative licensee may be changed by the authority competent to grant the licence.

6. When a licence is granted to a partnership or firm not incorporated under any Act, all the individuals comprising the partnership or firm should be specified on the licence.

7. On the application in writing of all the original partners, a partner may at any time be added, in case of renewable licences, by the authority competent to renew the licence and in case of licences granted by auction, by the Collector, provided the proposed partner is eligible under the Punjab Intoxicants Licenses and Sale Orders or these rules, in which case he shall be responsible for the obligations incurred or to be incurred under the licence during the period of its currency as if it had originally been granted or renewed in his name.

8. On the application in writing of all the original partners, a partner, may at any time be removed, in case of renewable licences, by the authority competent to renew the licence and in case of licences granted by auction, by the Collector.

9. A licence granted to partnership is determined by the dissolution of the partnership, subject to the liability of the partners jointly and severally for any loss caused to Government thereby and for the performancee of all obligations to the Government incurred by partnership.

10. A licence is said to be renewed when it is continued after the period of its expiry to the same licensees in respect of the same premises and whenever a licence has determined by reason of surrender, cancellation or order of non-renewal or other causes, or where it is proposed to issue a licence in respect of premises or persons not previously licensed, a new licence is required; provided -

(a) a new licence is not required on account of the addition of or removal of a partner on the application of all the partners of the change of a representative of a company or society;

(b) a licence continued to the legal representative of a deceased licensee for the remaining period of the licensee shall not be deemed to be a new license;

(c) if the premises of a licensee are changed during the period of its currency, the authority competent to grant the licence may direct that the licence may be continued for the remaining period of the term on the existing fee;

(d) a licence may be transfered by the authority competent to grant it for th remainder of its currency to a new licensee.

[11. All applications for the grant, extension or renewal of licences, which require the orders of the Excise Commissioner under the Punjab Intoxicants License and Sale Orders or these rules should be received through proper channel in the Excise Commissioner's office before the end of October, in each year:]

[Provided that the applications for the grant of licenses in forms L-3, L-3A, L-4, L-4A, L-5, L-5A, L-5B or L-12C may be submitted at any time in the financial year. However, an application for the renewal of the existing licenses shall be submitted by the 31st day of January of each financial year.]

11A. [Omitted by Punjab Legislative Supplement Part III dated 17.3.1982.]

[11B. Every application for the grant of licence in form L-17, L-17A shall be submitted to the Collector through the Excise Officer incharge of the district with an advance copy to the Collector, on or before the 31st January preceding the financial year for which the licence is applied for;]

Provided that for the year 1973-74, the last date for the receipt of such application will be 31st March, 1973].

11C. [Omitted by L.S. Part III dated 15.3.1983.]

[11D. Every application for the grant of a licence in form L.10B shall be submitted to the Collector through the Excise Officer incharge of the district at any time during the currency of he financial year for which the licence is to be granted. Every application for renewal of such a licence shall, however, be submitted to the Collector on or before the thirty-first day of January every year preceding that for which application for renewal of the licence is made.]

[12. (a) No person to whom a licence has been granted shall be entitled to claim as of right renewal thereof and no claim shall lie for damages or otherwise in consequence of any refusal to renew a licence on the expiry of the period for which it was granted.]

(b) Every application for renewal of a licence, other than a licence governed by rule 11, shall be submitted to the Excise Officer incharge of the district by the 31st day of January, each year. The Excise Officer incharge of the district shall lay before the Collector by the 10th day of February each year a list of all licences requiring renewal. The list shall be accompanied in the case of licences on the assessed fee, by a certificate of sales required by rule 30; in the case of bottling licence by a similar certificate showing proof litres bottled up to 31st day of December. Except with the special sanction of the Excise Commissioner no order for renewal or non-renewal shall be made after [30th day of March] in respect of licences for the following financial year.

13. No licence under these rules except a licence for the vend of medicated wines, denatured and rectified spirit in forms L-12, L-17 and L-19, respectively, shall be combined with any licence for any dealings with any dangerous drug as defined in section 2(h) of the Dangerous Drugs Act, II of 1930, without the sanction of the Collector.

14. No licence shown in column 1 of the subjoined table may be held by persons holding or in any way connected in interest with the persons holding any of the licences shown against them in column 2 :-

This table was substituted vide Punjab Liquor License (Second Amendment) Rules, 1977.

Licence in form	May not be held in conjunction with
1	2
*L-1	A licence in forms L-2B,L-3,L-3A,L-4, L-4A, L-5, L-5A, L-5B, L-5C, L-6, L-7, L-8, L-9, L-12A, L-12B, L-12C, L-12D, L-15, L-16, L-17, L-17A and L-19 except with the special sanction of the Excise Commissioner.
L-1B	A license in Forms L-2B, L-3, L-3A, L-4, L-4A, L-5, L-5A, L- 5B, L-5C, L-6, L-7, L-8, L-9, L-12A, L-12B, L-12C, L-12D, L-15, L- 16, L-17, L-17A and L-19 except with the special sanction of the Excise Commissioner.

**L-2	A licence in forms. L-3,L-3A,L-4,L-4A,L-5,L-6,L-7,L-8,L-9,L-12,L- 12A
L-3,L-4,L-5,L-8 or L-12B or L-12C for the vend of foreign liquor in a hotel,restaurant or club	A licence in form L-1 except with the special sanction of the Excise Commissioner,or a licence in form L-2 or a licence for any dealing in country liquor.
L-3A,L-4A,L-5A for the vend of beer in hotel,restaurant or club	A licence in form L-1 except with special sanction of the Excise Commissioner or a licence in form L-2 or a licence in form L-10B or a licence for any dealing in country liquor.
L-9 for the sale of foreign liquor in a Military Canteen or Border Security Force Canteen	A licence in Forms L-2,L-3,L-3A,L-4,L-4A,L-5,L-5A,L- 6,L-7,L- 8,L-10,L-10A,L-10B,L-12A,L-12B or L-12C.
**L-13,L-14,L-14A or L-14B for the wholesale or retail vend of country liquor	A licence for any dealing in rectified spirit or denatured spirit except in form
L-17 for the vend of denatured spirit	A licence for any dealing in country liquor or foreign liquor.

*Substituted vide Punjab Government Notification No. G.S.R. 23/P.A. 1/14/Sections 31, 32 and 58/Amd. (160)/2004 dated 29.3.2004.

**See Punjab Legislative Supplement Part III dated 13.3.1987.

#Added by Punjab Notification No.G.S.R.11/P.A.1/1914/Section 58/ Amd(110)/2005. dated 17.3.2005.

15. No person holding a license for a distillery or winery shall hold any licence under these rules, except -

(a) a licence in Form L-1 for whole sale and retail vend of foreign liquor to the trade only ; and

(b) a licence in form L-2 for wholesale and retail vend of foreign liquor to the public only.

[Provided that the holder of licence in form B-1 under the Punjab Breweries Rules, 1956 may also hold a licence Form L-10B of the retail sale of beer for consumption off the premises.]

16. The licences shown in column 1 of the following statement may only be granted to the person shown against them in column 2 :-

A licence in form :	May only be granted to :
L-2A	Omitted by by Punjab Government Notfication No. G.S.R.7/PA1/14/Section 59/Amd.(112)/2006. dated 24.3.2006.
L-2B	Wholesale and retail vend of imported foreign liquor (Bottled in origin), bottled beer of 330 ml, beer imported from abroad, beer in cans of any size, wine up to 13 percent v/v and ready to drink beverages up to 20⁰proof strength for consumption off the premises in a Departmental store or such like store.
L-5 for the retail vend of foreign liquor in a bar	The holder of a licence in form L-4 for the retail vend of foreign liquor in a restaurant (only the most superior establishment shall be so licensed). Holders of L-3 licence shall not be granted L-5 licences unless they are also in possession of L-5 licences.
L-5A for the retail vend of beer in a bar	The holder of a licence in form L- 4A for retail vend of beer in a restaurant (only the most superior establishment shall be so licensed). Holders of a licence in form L-3A shall not be granted licence in form L-5A unless he is also in possession of a licence in form L-4A.
L-5C retail vend of foreign liquor including beer, wine and ready to drink beverages.	The holder of licenses in L-3, L-4 and L-5, one or more additional Hard Bar license shall be allowed in the premises of otel of 3-star or above category.
L-8 Supplementary for the retail vend of foreign liquor off the premises	The holder of a licence in forms L-3,L-4,L-6 and L-7 for the retail vend of foreign liquor in a hotel, restaurant, railway refreshment-room or dinning car.
*L-10A for retail vend of beer containing alcoholic contents exceeding 3.25 per cent but not exceeding 5.25 per cent for consumption off the premises	The holder of a licence in form L-14A for retail vend of country spirit for consumption off premises,in rural areas only.
L-10B for retail vend of beer for consumption off the premises.	The holder of a licence in form B-1 under the Punjab Breweries Rules
L-11 for bottling foreign liquor	The holder of a licence in form L-1 and or L-2,for the vend of foreign liquor to the trade or public or to the holder of a licence in form B.W.H. 2 to run an excise bonded warehouse.
L-12 for the sale of medicated wine	A chemist or druggist of good standing.
**L-13A Rum Gin and Whisky of the strength of 35 degree under proof	The holder of a licence in Form L-13
L-15 for the bottling of country spirit	To the holder of a licence in form B.W.H. 2 to run an excise bonded warehouse.
L-16 for the reduction of country spirit	The holder of a licence in form B.W.H. 2 to run an excise bonded warehouse.
L-19 for the vend of rectified spirit	A person holding a licence in form L-12 or L-17 or chemist or a druggist of good standing.
L-21 for the extension of hours	A person holding a licence for the retail sale of foreign liquor or country spirit in forms L-2,L-10,L-10A,L-10B,L-14 and L-14A in urban area.

*G.S.R. 14/P.A.I./14/Section 59/Amd (71)/85 dated 1.4.1983

**Legislative Supplement Part III dated 27.3.1993.

#Added vide Punjab Government Notification No. G.S.R. 24/P.A. 1/14/Sections 31, 32 and 58/Amd. (160)/2004 dated 29.3.2004.

Substituted by Punjab Notification No. No. G.S.R. 3/P.A.1/14/Sections 59/Amd. (114)/2007 dated 16.1.2007.

[17.] A list of all licences in Forms L-1, L-1B, L-2, L-2A, L-3, L-3A, L-4, L-5B, [L-5C, L5- D] and L-4A, shall be drawn up in each district in April each year and supplied to the managers of the distilleries and breweries in Punjab.

[18. A Licence in form L-9 may be granted with the permission of the competent military authority or Border Security Force authority for the sale of foreign liquor only in military or Border Security Force Units. All canteens including unit military canteens or those run regimentally on club lines shall be required to take out this licence]

19. A special licence in form L-12A may be granted for the retail vend of foreign liquor are required.

Note - At private or public functions at which a paid contractor sublies liquor for which he is paid, he must take out a licence in the form L-12A, whether he is paid by each consumer or not. At private functions at which no paid contractor supplies liquor on payment, no licence is required. If a recognised club at such a function supplies liquor to non-members on payment by non-members, it occupies the position of a contractor and a licence must be taken out in form L-12A.

The maximum period of such licences will not, except with the special permission of the Excise Commissioner, exceed one month, i.e. from the first day of the validity of the licence to the date immediately preceding that date in the succeeding month. If a licence is granted for two or more days excluding an intervening day or days (e.g., a Sunday), no fee shall be charged for the intervening day or days.

19A. A licence in form L-12D shall be granted to Church Authorities only.

20. The maximum number of licences for the wholesale vend of country spirit in form L-13 fixed for each district shall not be exceeded without the sanction of the Financial Commissioner.

The names of the licensees shall be reported to the Excise Commissioner and a list supplied to the managers of distilleries in Punjab by the 15th April.

21. Omitted on 7th January, 1969 vide 2nd Amendment Rule 1969.

22. A licence in Form 20-A to sell tari may be issued by the Collector if in any locality there is a demand for such licence.

23. A licence in Form 14-B may be granted for the vend of country spirit on special occasions, subject to the following conditions :-

(i) No special liquor licence shall be granted for any fair where such a licence has hitherto not been granted, or where having in the past been granted, it has now been discontinued. If a new fair is inaugurated the Collector shall not grant a special liquor licence without the consent of the Excise Commissioner.

(ii) In the case of fairs for which the special liquor licences have hitherto been granted, the Collector may continue to grant such licences. He should, however, take cognizance of any bonafide movement favouring prohibition, and he may, without further sanction, decline to grant the special liquor licence if, on testing local opinion as provided in the Punjab Intoxicants License and Sale Order, he is thoroughly satisfied that the discontinuance of such a licence would be a measure approved by the unquestioned voice of the local opinion, and that such local opinion is free from any suspicion or connivance at illicit distillation.

(iii) License for recurring fairs of importance at which it is permissible under these rules to provide for the sale of country liquor should be included in the list of shops to be auctioned.

C-Fees

24. The fees payable in respect of licences under these rules are of the following kind:-

(a) fixed fee;

(b) assessed fees ; and

(d) tender fee;

Fixed Fees

25. The following scale of fixed fees is hereby provided :-

[(i)(a) For license in form L-1 for wholesale and retail vend of foreign liquor to the trade rupees five lakh per annum shall be levied.]

[(i-a)(a) For a license in Form L-1B, for the vend of imported foreign liquor, wine and beer exclusively, Rs. 50,000/- per annum.

[(b) The holder of a license in Form L-1B shall also furnish security of Rs. 5,000/- in the Form as specified in the case of holders of license in Form L-1.]

[(iaa) For licenses in Form L-2 and L-14A, the fixed fee shall be levied.]

(b) A security of Rs. 15,000 shall be furnished in cash or in the shape of saving certificates duly pledged in favour of the Collector or in the shape of Bank guarantee of a scheduled bank, within seven days of the grant or renewal of the licence.

(ii) For a licence in form L-11 to bottle foreign liquor, from Rs. 300 to Rs.600 per annum fixed by the [Excise Commissioner.]

(iii) For a licence in form L-12 for the sale of medicated wines, Rs. 50 per annum.

(iv) For a temporary licence in form L-12A for retail vend of foreign liquor at a place of entertainment the fee shall be fixed by the Excise Commissioner subject to the following limits :-

Minimum Fees. - Rs.10 per licence, or for licences for more than a day Rs.5 per diem, whichever is greater.

Minimum Fees, Rs. 100 per diem. Rs. 3000 per mensem.

Ordinarily fee should not be assessed greatly exceeding the minimum, except in cases in which the sales are certain to be very large.

When L-12A licences are required for entertainments which are to be as regular weekly feature or are to be given at more frequent intervals, the fee should be assessed progressively greater according to the frequency with which an entertainment is to be held. The Collector shall recommend fee for the approval of the Excise Commissioner. In making his recommendation the Collector should take into consideration the retail prices of liquor and the quantity of liquor likely to be sold, should it not be possible in the case of new institution to estimate for sufficient period the quantity of liquor likely to be sold, then the Collector should submit his recommendation for a limited period only and report again after greater experience has been obtained.

(v) For a licence in form L-13 for the wholesale vend of country spirit, Rs. 10,000 per annum [along with security of Rs. 10,000/- in the shape of saving certificates pledged in favour of Excise Commissioner or a bank guarantee].

[Provided that in the case of licences granted, extended or renewed for any period less than one year the fixed fee for each period shall be worked out proportionately on monthly basis and a fraction of a month shall be counted as a month for this purpose].

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(vi) For a licence in form L-19 for the vend of rectified spirit, Rs. 25 per annum

(vii) Omitted, vide notification No. G.S.R. 23/P.A.I. 14/5/59 Amendment 18(67) dated 11th March 1967.

(viii) For a licence in Form L-21 for the extension of hours at the discretion of the Collector.

(ix) For a licence Form L-12B attached to a cinema a flat fee per annum in addition to the fee assessed according to the scale of Rs. 150 laid down in rule 31:

Provided that in the case of hill station the flat fee shall be calculated at the rate of Rs. 12-8-0 per month or part of a month during which the cinema remains open. The licence shall pay Rs. 15 in the first instance and claim refunds at the end of the financial year.

(x) For a licence in form L-15 to bottle country spirit in a bonded warehouse, the fee shall be determined by the Financial Commissioner.

[(xi) For a licence in form L-10B for the retail vend of beer for consumption off the premises, Rs. 500/- per annum.]

(xii) [Omitted]

[(xiii) For a licence in form L-10A for the retail vend of beer containing alcoholic contents exceeding 3.25 per cent but not exceeding 5.25 per cent for consumption off the premises Rs. 50,000 per annum.]

[(xiv)] For a license in Form L-2A for the retail vend of Rum, Gin and Whisky of the strength of 35 degree under proof and Beer containing alcoholic contents between 3.25 per cent to 8.25 per cent to the public only for consumption off the premises, rupees one thousand for urban areas and [rural areas per annum.]

[(xv) For the license in form L-1A for transfer of stock to L-2 vends Rs. 10,000 per annum]

[(xvi) For a license in Form L-5D, annual fee for registration of a marriage palace or a banquet hall, shall be as under :-]

(a)	Municipal Corporation and areas falling within *5 km. of their outer boundaries;	Rs. 30,000/-
(b)	All types of Municipal Committees and areas falling within *5 km. of their outer boundaries; and	Rs. 20,000/-
(c)	Other areas.	Rs. 5,000/-.

*Substituted for "10 Km" by Punjab Government Notfication No. G.S.R.7/PA1/ 14/Section 59/Amd.(112)/2006. dated 24.3.2006.

25A. A licence in form L-12D for manufacture and possession of sacramontal wine for use on special occasion is granted fee of fee.

26. Licence in form L-16 for the reduction of country liquor may be granted without any fee.

Fixed and Assessed Fees

27.(1). Licence in form L-17 for vend of denatured spirit will be granted on fixed fees in addition to the fees assessed according to the scale thereunder. The following are the rates of fixed fees.

(i) [Five thousand] per annum for a licence for one year to possess a quantity not exceeding 500 bulk litres of denatured spirit at one time.

[(ii) Rs. 10 per B.L. per annum shall be charged for the denatured spirit when monthly purchase limit is allowed beyond 500 B.L. by the Excise Commissioner.]

(2) The assessment shall be based on the following scale :-

Rs. 1000/- per bulk litre.

The fixed fee is payable in advance and the assessed fee shall be recovered at the time of issue of the permit in form L-32.

Provided that no assessment fee shall be charged on the quantity of denatured spirit, on which such fee has already been recovered in Punjab.

(3) Any person who is granted a licence in form L-17 or whose licence in form L-17 is renewed shall furnish a security in cash or in the form of saving certificates [or in the shape of a bank guarantee of a Scheduled Bank] duly pledged in favour of the Collector within seven days of such grant or renewal, at the following rates :-

(i) For licence with possession limit not exceeding 500 bulk litres at a time., Rs. 2000/-

(ii) For a licence with possession limit exceeding 500 litres at a time, Rs. 3,000/-

[(4) (a) A license in Form L-17A for vend of wholesale denatured spirit will be granted by charging a fixed fee of rupees ten thousand per annum;

[(b) Any person who is granted a license in Form L-17A or whose license in Form L-17A is renewed, shall furnish a security of rupees five thousand in cash or in the form of saving certificates or in the shape of a bank guarantee of a Scheduled Bank duly pledged in favour of the Collector within a period of seven days of such grant or renewal.]

27A. [Omitted by Legislative Supplement Part III dated 15.3.82]

28. Omitted.

[29. The fee for new licenses except license in form L-9 shall be fixed by the Collector, for which purpose the Asstt. Excise and Taxation Commissioner, shall forward proposals for assessment. If the license is granted in respect of premises previously licensed, the fee shall be based on previous sale in the manner hereinafter provided for the renewal of licenses. Otherwise it shall be based on probable sales. In case licenses in form L-9 the fee assessed on the basis of rates provided in rule 31 shall be recovered in advance in the form of permit fee at the time of issuing permit for the import of transport of liquor by the licensees.]

[30. When any of the licences in forms L-3, L-4, L-5, L-5C, L-6, L-7, L-8, L-9, L-12B and L-12C is renewed, the Collector shall assess the fees on the scale laid down in rule 31. In order to estimate the sales on which the fee for the ensuring year shall be assessed, the Collector shall obtain from the Excise Inspector through the incharge of the district a certificate as regards the sales made from the 1st January to the 31st December, in which the Inspector shall certify that the registers in which sales are recorded have been personally certified by him, and that the totals of the sales are correct :]

[Provided that for the grant, extension or renewal, as the case may be of the licences in] [Forms L-3, L-3A, L-4, L-4A, L-5, L-5A, L-5B, L-5C] fixed annual fee at the rates given below shall be paid in addition to the fees assessed in accordance with the provisions of Rule 31, namely:-

(i) for a license in forms L-3, L-4 and L-5.

[Two lac rupees]and in addition to the fee, a security of Rs. 10,000 in the shape of National Savings Certificates duly pledged in favour of the Collector within seven days of the grant or renewal of the licence shall also be furnished; and

(ii) for a licence in forms L-3A L-4A and L-5A

(a) [One Lac rupees]	For town with population of one lakh or more; and
(b) [Sixty thousand rupees]	For places not covered by item (a) above
(a) Retail vend of draught beer in a bar attached to a restaurant	[Fifty thousand rupees]; and
(b) Independent Retail vend of draught beer in a Pub in selected towns or cities	[Fifty thousand rupees and in addition to the fee a security of ten thousand rupees in the shape of National Saving Certificate duly pledged in favour of the Collector within seven days of the grant of renewal of such license.

(iii) for a license Form L-5 B

(a) Supplementary licnese fee for retail vend of draught beer in a bar attached to a restaurant	[Thirty thousand rupees] and
Independent pub licence fee	Thirty thousand rupees and in addition to the fee, a security of ten thousand rupees in shape of National Saving Certificate duly pledged in favour of the Collector within Seven days of the grant or renewal of such licence.
[(iv) For a license in form 12-C	[One lac and fifty thousand rupee].
[(v) For a license in form L-2B,	[Fifty thousand rupees] for a Departmental Store or such like Store.
(vi) For a license in form L-5C,	[Fifty thousand rupees for each license.]
(vii) For a license in the lawn attached to L-4, L-4A and L-12C,	[Twenty thousand rupees for each license.]

[31. The assessed fee will be based on the following rates on sales per bulk litre :-]

Rate of assessed fee per bulk litre

Kind of licence	Spirit		Wine	Beer		Cider Indian made and imported	Rum	Draught Beer	Ready to drink Beverages
Kind of licence	Indian Made	Imported		Indian Made	Imported	Cider Indian made and imported		Draught Beer	Ready to drink Beverages
L-5B	-	-	12	-	-	-	-	12	12
L-9	Economy and Medium Brand 40.00 Premium and deluxe brand 82.00	80	12	8	8	2	15	-	8
L-3, 4, 5	80	80	12	12	12	2	-	-	12
L-3A, 4A, 5A	-	-	-	12	12	-	-	-	12
L-12C	80	80	12	12	12	12	-	-	12.00.".

32. If in any case the Collector considers that for special reasons a fee lower than the proper fee should be sanctioned, because the licence will not be used throughout the whole year, although in the previous year it has been so used, he may recommend that a specially reduced fee should be sanctioned by the Exice Commissioner.

33. If a licence which has not been in force for 12 months is to be renewed, the Collector will make an approximate estimate of the sales which would probably have been made if the licence had been in force for twelve months and shall forward the estimate for the orders of the Excise Commissioner as to the fees to be assessed for the ensuing year.

It there were no sales at all at any vend during twelve months the fee shall be proposed by the Collector taking into consideration the sales made during any of the previous three years, if he considers the renewal of the licence necessary. The Collector shall forward his proposals to the Excise commissioner for orders.

34. [If the total fee for a license, other than L-14A and L-2], whether fixed or assessed does not exceed Rs. 500, it shall be payable as soon as fixed or assessed. If it exceeds Rs. 500 one half of it shall be recovered in the month of April, one fourth before the end of June, and the remaining one fourth before the end of September in each financial year:

Provided that in the case of licences in form L-12C (Clubs) [the fee] assessed in accordance with rules 29, 30 and 31 of the said rules and recovered as above, shall be adjusted four times as under :-

(1) at the end of each of the first three quarters against that arrived at on the basis of actual sales of foreign liquor during that quarter; and

(2) by the 7th day of the month of March, on the basis of the average sales during the first three quarters which shall be finally adjusted on the basis of actual sales at the end of the fourth quarter.

35 (1) The following licenses may be granted on fixed fee by inviting applications for a Licensing Unit, namely :-

(i) A license in Form L-2, for the wholesale and retail sale of foreign liquor, for consumption, off the premises; and

(ii) A license in Form L-14A for retail sale of country liquor (also called the Punjab Medium Liquor), for consumption, off the premises.

(2) A licensing Unit shall comprise of -

(i) One L-2 vend and One L-14A vend in an Urban Area; and

(ii) One L-2 vend and One L-14A vend or One L-14A vend or Two L-14A vends or Three L-14A vends in a rural area.

[(3) The quota of country liquor and IMFL for each licensing unit and the annual license fee payable by such unit shall be fixed by the Excise Commissioner.]

[35A. [-]

[35B.]

[36. Procedure to grant the license. - The following procedure is prescribed for the grant of liquor licenses, referred to in Rule 35, namely :-]

(1) The applications shall be in the prescribed form;

(2) The prescribed form shall be available in the office of the Assistant Excise and Taxation Commissioner, Incharge of the district (hereinafter referred to as the 'AETC') on payment of Rs. 2,000/-, which shall not be refundable or adjustable. The application forms shall be serially numbered, with the serial number appearing at three places, i.e. the application form, in the slip of draw of lots, and in the receipt issued to the applicant.

(3) The AETC shall authenticate the application forms, before issue, with his signature and official stamp. Application forms shall also available on the web-site of the department, named as (www.pextax.com) and could be downloaded. An applicant, submitting application downloaded through internet, shall be required to pay the application fee of Rs. 2,000/- at the time of submitting the application in the office of the AETC.

(4) The serial number mentioned on the receipt, issued by the office of the AETC, shall be treated as number assigned to that application. In the case of those application forms downloaded from the internet, the AETC shall allot a number to the applicant at the time of submission of the application.

(5) An applicant may apply for any number of Licensing Units; provided that he shall have to apply separately for each such Unit.

(6) An applicant shall attach Demand Draft equivalent to five per cent of the license fee fixed for the licensing Unit under Rule 36-A, as earnest money along with the application. Applications, not accompanied by earnest money, shall not be entertained. The amount of earnest money shall be treated as security from the successful applicant. The earnest money shall be refundable to the un-successful applicant(s). The amount of earnest money would, however, be forfeited in case, the successful applicant does not deposit the other dues or refuses to accept the license(s) allotted to him.

(7) The applicant form shall be completely filled up. It shall be accompanied by two recent passport size photographs of the applicant or applicants and all the requisite documents, as mentioned in the application form. The copies of all the documents, except the affidavit, shall be attested by a Gazetted Officer with his full name, designation, place of posting, stamp and date. The affidavit shall be furnished only by a successful applicant before the operation of the license and the same shall be attested by a Notary Public or any authority authorized for such purposes.

(8) The Excise Inspector of the respective excise circle shall examine each application and verify all the documents appended to that application. It shall then be countersigned by the Excise and Taxation Officer (Excise) and the AETC before the grant of license. A list of valid and invalid applications shall be displayed at a prominent place in the office of the AETC.

(9) The grant of licenses L-14A and L-2 shall be made out of those applications, which may be found to be complete in all respects. In case, the number of applications for a licensing Unit is more than one, the allotment shall be made by a draw of lots. The draw of lots shall be conducted under the supervision of a Committee, comprosing the AETC as Chairman, the Excise and Taxation Officer (Excise) of the respective district and the concerned Excise Inspector or Excise and Taxation Inspector as members. The Committee would make its recommendations to the Collector for the grant of licenses to the successful applicants in respect of the licensing Units. On receipt of such recommendations, the Collector shall approve the recommendations within two days and issue the requisite licenses. In the revenue districts of Ludhiana, Jalandhar and Amritsar, where there are more than one Excise Districts, the AETC of district-I in the revenue districts, shall be the Chairman for the draw of lots pertaining to licensing units falling within the Corporation limits. For the draw of lots pertaining to other licensing units, the AETC of the concerned Excise District shall be the Chairman. A representative of the Deputy Commissioner of the revenue district concerned may also be present as Observer at the evenue, fixed for draw of lots :

Provided that the Excise Commissioner may authorize any other officer of the Excise and Taxation Department to be the Chairman of the Committee for the draw of lots in any district in place of the concerned AETC.

(10) A successful applicant shall furnish an affidavit, about his eligibility to hold the licenses as required under Order 7 of the Punjab Intoxicants License and Sale Orders, 1956, on a non-judicial stamp paper of the value of Rs. 15/- before starting the business. Any failure to furnish the requisite affidavit or furnishing of a false affidavit, could result in the cancellation of the license.

(11) The complete record of the applications submitted for grant of license, shall be maintained in a register, duly page-marked, and attested by the AETC, containing the following information, namely :-

(a) serial Number;

(b) application Number;

(d) the name of the applicant.

(12) The list of the applications, received by the last date and time fixed for such receipt, shall be prepared Licensing-Unit-wise and shall be displayed at a prominent place in the office of the concerned AETC.

(13) If any successful applicant fails to deposit the amount of security in time, or refuses to accept the license, his allotment shall be deemed to have been cancelled automatically, and the earnest money or security amount deposited, shall be forfeited and the license may be re-allotted as per the provisions of these rules.

(14) A successful applicant shall be required to deposit fifteen per cent of the license fee, fixed for the licensing Unit as security. Amount of five per cent furnished as earnest money shall be adjusted towards security. Out of remaining ten per cent amount, the five per cent shall have to be deposited immediately after the draw of lots and another five per cent within three days of draw of the lots or the 31st March, 2006, whichever is earlier.

(15) After deducting the amount of fifteen per cent security, the licensee is required to pay the remaining license fee, in nine equated monthly instalments starting from the month of April. Each monthly instalment is payable, in full, by the last working day of each month. In case of the late payment of any instalment, an interest at the rate of one and half per cent per month to be calculated on daily basis and shall be charged in addition to the amount of penalty. The license shall be deemed to have been suspended and the vend(s) closed if the entire license fee of the month is not paid by the 15th day of the next month.

(16) the amount of security shall be adjustable towards the license fee and thereafter, the remaining amount of eighty five per cent would be deposited. The permits of both country liquor and IMFL would be issued after the deposit of proportionate license fee to be calculated at a rate Rs. 142/- per proof litre. However, this condition shall not be applicable in case of permits for imported foreign liquor, beer, wine and ready to drink beverages.

(17) The security paid by the licensee shall be adjusted towards the license fee payable by him unless the same or any part thereof is forfeited or adjusted against any amount of fee or penalty due from him in respect of his license. In the event of the amount of the security or any part thereof having been forfeited or adjusted, the shortfall be recovered by him within seven days, failing which, the license shall be liable to be cancelled by the competent authority.

(18) No interest shall be payable to a successful applicant on the security amount deposited by him.

(19) In the event of cancellation of the license of a retail outlet, the Collector may re-allot it in accordance with the procedure, laid down in these rules at the risk and cost of the licensee, whose license has been cancelled.

(20) The allotment of licensing unit(s) and the draw of lots shall be done in an open and transparent manner in full public view. A transparent jar shall be used for the draw of lots, so as to ensure that the slips that are put into the jar, are visible to the public.

(21) The draw of lots shall not be made by any officer or official directly or indirectly connected with the process of allotment of licensing units. These draws shall be drawn by a person randomly called from the public.

(22) In a rural area, all the applications for a particular licensing Unit shall be put into the Jar. The applicant whose slip, is first drawn, shall have the right for allotment of that licensing Unit. The applicant whose slip is drawn, shall be declared as an 'allottee in waiting', who shall have the claim to allotment of the respective retail outlet, in case the first allottee defaults or is debarred. In the event, of the 'allottee in waiting' also getting defaulted or getting debarred, the application for the retail outlet shall be invited afresh, and the whole process shall be repeated again.

(23) In an urban or any other area where more than one licensing Unit is to be allotted, all the valid applications meant for that location, shall be put into the Jar. Slips shall be drawn equal in number to the number of licensing Units one by one. Applicants, whose slips are selected, shall have the right for allotment of one of such Units. In addition to this, the slips for the 'allottee(s) in waiting' would also be selected in the following ratio:-

Serial No.	No. of licensing units	No. of allottee(s) in waiting	Remarks
(i)	Up to 10	Fifty per cent	While calculating percentage, fraction of a number shall be taken as one number.
(ii)	Beyond 10	Twenty five per cent (But not less than five)

(24) The name of the successful applicants and the 'allottee(s) in waiting' shall be announced then and there.

(25) If the number of applicants are equal to the number of licensing units available in a particular place, all such applicants shall be declared as allottees, after the approval of the concerned Deputy Excise and Taxation Commissioner.

(26) If at the end of the draw of lots, some licensing units remain un-allotted, the un-successful applicants pertaining to a particular revenue district shall be allowed to participate in allotment of such Units. For this purpose, option of such un-successful applicants shall be taken on the spot and the un-allotted Units shall be allotted by following the aforesaid procedure. For the purpose, the 'allottee(s) in waiting" shall also be treated as an un-successful applicants.

(27) The allotment by draw of lots shall be made on the day or days fixed for this purpose.

(28) The licensee shall make his own arrangements for opening of the retail outlet, for which the department undertakes no responsibility.

(29) No license shall be granted in villages, in respect of which a Panchayat resolution has been passed regarding closure of a liquor vend and which has been accepted by the Excise Commissioner, Punjab.

(30) In case, at the end of the allotment proceedings, any licensing unit remains unallotted, the names and locations of such licensing units and the corresponding retail outlets, their annual license fee and annual quota shall be displayed prominently in the office of the concerned AETC.

(31) A report of unallotted licensing units shall be made separately to the Excise Commissioner, Punjab on the next day. Applications for such retail outlets shall then be invited agains at the time and date, to be notified and the procedure detailed heretofore shall be followed afresh.

(32) Every successful allottee shall be required to furnish two sets of surety bond in Form M-75 before the commencement of business.

(33) No sub-vends shall be allowed.

(34) The application forms shall be supplied by the office of the Excise Commissioner, Punjab to the concerned A.E.T.C. of the districts. The A.E.T.C. shall maintain a complete account of the application forms received, issued, balance in stock and the total application fee.

(35) The Collector shall forward to the Excise Commissioner, statement showing the locality of each vend, quota of PML (L-14-A) and IMFL (L-12) in proof litres during the period for which the license has been granted, the annual fixed fee, the name of the person(s) to whom the vend has been allotted. The A.E.T.C. shall forward a list of licensees and the vends allotted to the Superintendent of Police of the district concerned and to Managers of all distilleries licensed in the State of Punjab.

(36) In the event of increase in the rate of duty levied under the Punjab Excise Fiscal Orders, 1932 on foreign liquor, the difference in duty due to such increase shall be payable in the nature of fee by a licensee, holding a wholesale or a retail license or both, as the case may be, in respect of stock of foreign liquor on which the aforesaid duty stands paid at the lower rate.

(37) No entry fee shall be charged to enter the vanue. The applicant shall be entitled to enter the venue where lots are to be drawn along with one companion.

36A. The sale price of Licence fee and quota of P.M.L. and I.M.F.L. - (1) The Punjab Medium Liquor (hereinafter referred to as P.M.L.) of 50⁰ and Rum/Gin/Whisky of 65⁰ and 75⁰ shall be allowed to be sold at PML vends.

(2) The minimum sale price in respect of P.M.L. and Indian Made Foreign Liquor shall be fixed as under :-

(a) Punjab Medium Liquor 50⁰

Quart	Rs. 80
Pint	Rs. 42
Nip	Rs. 23

(b) Rum/Gin/Whisky Liquor 65⁰

Quart	Rs. 95
Pint	Rs. 48
Nip	Rs. 25

Quart	Rs. 110
Pint	Rs. 58
Nip	Rs. 30

(d) Indian Made Foreign Liquor :

	Quart	Pint	Nip
Economy Brand	Rs. 130	Rs. 67	Rs. 35
Medium Brand	Rs. 150	Rs. 77	Rs. 41
Premium Brand	Rs. 190	Rs. 100	Rs. 58
Deluxe Brand	Rs. 290	Rs. 150	Rs. 78

(3) A licensee holding license in Form L-14A and L-2 shall affix a sticker depicting maximum retail price (MRP) on the liquor bottles.

(4) The maximum retail price of beer for a licensee holding license in Form L-14A (including supplementary license in Form L-2A) and L-2 shall be fixed as under :-

Light beer (having alcoholic contents 3.25 per cent to 5.25 per cent)	Rs. 40 per bottle
Strong beer (having alcoholic contents 5.25 per cent to 8.25 per cent)	Rs. 45 per bottle

(5) License fee and combined quota of PML and IMFL in respect of each licensing units shall be fixed as under :-

Serial No.	Area	Fixed License Fee per annum per unit (Rs. Lacs)	Combined quota of PML and IMFL (in Proof Litres)
1. Urban :
(A)	Corporation area of Ludhiana	60	42254
(B)	Corporation (including Cantonment Board), Area of Amritsar, Jalandhar, Patiala and Bathinda	50	35211
(C)	Municipal Committee Area and Notified Area (including Nagar Panchayat)	45	31690

	Fixed license fee per annum/per unit	Combined quota of PML and IMFL (in Proof Litres)
	(Rs. Lacs)
2. Rural :
(A)	30	21126
(B)	15	10563

Note. - If after the sale of allotted quota, a licensee wants to acquire additional quota either of PML or IMFL the same can be allotted against payment of additional license fee @ Rs. 142/- per Proof Litre.

(6) A successful allottee shall get the vend premises approved before actually operating the vend. Approval shall be accorded automatically in respect of the premises where a vend is functioning during the year 2005- 06.".

D - General Conditions applying to all licences

37. Every licence under these rule is granted subject to the conditions set forth in this rule.

Exceptions - The following licences are only subject to the conditions (1) and (2) of these conditions except in so far as is expressed in the special conditions prescribed for each :-

12-D--to manufacturer and possess sacramental wine.

General

(1) The licencee shall be bound to observe all rules under the Punjab Excise Act, applicable to his licence and the general and special conditions of his licence.

Conditions Dealing With Licensed Premises

(2) The licencee shall not carry on any business connected with his licence, or store any liquor to be sold or otherwise dealt with under his licence except in the premises specified in his licence, hereinafter called the licenced premises.

The Collector may, however, with the previous sanction of the Financial Commissioner, grant in an exceptional case a permit under Section 2493) of the Punjab Excise Act to store a quantity of liquor exceeding the limit of retail sale, at a place other than the licenced premises. The permission shall be granted on payment of an extra fee of Rs. 20 per annum and only in cases where it is impossible and impracticable to carry to and stock in the licenced premises hogshead of beer a large consignment of liquor. Before the grant of the permit the Collector shall satisfy himself that the proposed place is adequately guarded and that there is no means of access to it by the public.

[Provided that in the case of licencees holding licence in form L-1, the permit to open their godown (s) outside the municipal limits for the purpose of sale shall be granted on payment of an additional licence fee of Rs. 2000 per annum per godown].

(3) When a licencee has more licences than one, sale or other business under each licence shall be separate premises and liquor to be sold on each licence shall be stored separately and the accounts of each licence shall be kept distinct.

(b) Sales under a licence[in forms [L-5, L-5A to L-8] may be carried on, on the licenced premises of a hotel, restaurant, railway refreshment room a dining car, as the case may be, and common stocks may also be kept, but separate accounts of sales under each licence and of the common stock of liquor shall be maintained.

(c) In any other case, the special permission of the Collector may be given and endorsed on the licence to sales being carried on, on the same premises but unless the Financial Commissioner sanctions otherwise, stocks and accounts must be separate.

(4) Licenced premises shall be premises owned or leased by the licencee.

(5) In the case dining car licence, the licenced premises or every dining car authorised by the Railway administration and any other premises licenced for the purpose of storage only.

(6) The licencee shall keep his licenced premises thoroughly clean and shall comply with any orders issued to him by the Collector for the removal of defects in them.

(7) The licencee shall not exhibit at the licenced premises, picture and photographs of Mahatma Gandhi or of any person who is or who was President or the Prime Minister of India.

[7(a) The licensee shall not display decorative lights at the licenced premises.]

[7(b) The licencee shall not display liquor in glass windows at the licenced premises.]

[7(c) The licence shall display anti-drinking slogans prominently as and when required by the Punjab Excise Department.]

[(8)the licencee shall maintain on the main outer door of the licenced premises a sign-board][of the size of not more than 4'x2']exhibiting, in conspicuous painted letters.

(a) his name, class of licence held by him in Hindi and Gurmukhi for county liquor licence, and in Hindi, Gurmukhi and English for foreign liquor licence; and

(b) the words "use of alcohol" is [injurious to health] in Hindi, Gurmukhi, English and Urdu."

[(9) Conditions dealing with licenced hours-]

[Every licensee shall keep his shop closed on the Republic Day (26th January) and on Independence Day (15th August) from [7.00 A.M. to 5.00 P.M.] However, he shall keep his shop closed on Mahatma Gandhi's Birthday (2nd October) from 7.00 A.M. to 11.00 P.M.]and on such other days not exceeding three in a year as may be declared by the Government in this behalf. He shall observe the following working hours, her einafter called the licenced hours, and shall not, without the sanction of the Excise Commissioner, Punjab, or any other person authorised by him in this behalf, keep his shop open before or after these hours :-

[From 1st April to 31st March (both days inclusive) 7.00 A.M. TO 11.00 P.M.]

Provided that in urban areas the Collector may grant a special licence in form L-21 to a licencee holding licence in form L-2, L-10, L-10A, L-10B, L-14, or L-14A to keep his shop open for not more than two hours after the time fixed under his licence for closing the shop. Such special licence shall be granted for important Festivals only and at such fee as the Collector may fix :

Provided further that in respect of L-9 licences granted to military or Border Security Force canteens, the licenced hours shall be observed as ordered by the military authorities or the Border Security Force authorities from time to time].

[(9-A) The sale of liquor within the walled city of Amritsar, Municipal limit and red line (LAL LAKIR OR DORA) of Anandpur Sahib, Kiratpur Sahib, Chamkaur Sahib (in district Ropar), Bhaini Sahib, Raian (in district Ludhiana), Khadoor Sahib (in district Amritsar), the area of Mukatsar falling within the boundaries as specified by the notification No. 5310-C-1-37- A/438/46, dated 23rd December, 1937, issued by the Department of Local Government shall be prohibited.]

(10) Conditions relating to conduct of the business.-- The licencee shall not give to any customer any free dole of liquor nor shall give any customer any perquisite or dasturi on the price of liquor sold.

(11) The licencee shall not receive any wearing apparel or other effects in barter of any intoxicant, the sale which is covered by his licence.

(12) Any transaction of the nature of a gift or loan between the licencee, and an excise officer is prohibited.

(13) The licencee shall not permit any professional entertainment or dancing, or the playing of musical instruments or singing by professionals, to be carried on in his premises in such a way as to attract the general attention of his customers.

Exception.-This condition shall not apply to a hotel or restaurant licenced under [forms L.3 L.3A L.4 and L.4A,] except in so far as it is imposed by the Collector by general or special orders.

(14) Every licencee shall maintain the registers prescribed for the class of business carried on by him and on the expiry of his licence shall make them over to the [Excise Officer incharge of the district] or some other Excise Officer empowered by the latter in this behalf under valid receipt. The licencee shall submit all prescribed returns punctually and maintain true accounts of transaction from day to day in ink. He shall enter all figures in English numerals and other particulars in English, Hindi or Gurmukhi characters, unless the Collector concerned, by special order noted on the licence, permits the use of other numerals or characters.

(15) The licencee shall not permit the resort to his licenced premises of persons, whom there is reason to believe to be habitual criminals; he shall prevent gaming disorderly conduct therein, and he shall give information to the nearest magistrate or police officer of the resort to his licenced premises of any person suspected of having committed an offence, or of habitually committing offences, for which under the Criminal Procedure Code warrants would ordinarily issue, and of every irregularity committed therein tending to disturb the public peace; and he shall at all times for police purposes permit free access to the public, to all parts of his licenced premises.

(16) The licencee shall at any time produce for inspection on demand of any Excise Officer of the first or second class his licence and his account and shall allow the inspection of his registers, stock and premises by the said officer.

(17) The licencee shall maintain an inspection note-book, with the pages numbered consecutively and hand it over on demand to any Excise Officer of the first or second class on a receipt being given thereof. Any punishment or warning incurred by the licencee, without foreiture or cancellation of his licence, shall be recorded in this book.

(18) The licencee shall furnish to the [Excise Officer incharge of the district] on his demand, a list of the persons employed or proposed to be employed, in his licenced business.

(19) Conditions relating to the sale and storage of liquor.-The licencee shall not sell or store in his licenced premises for sale or other purposes

(a) any class of liquor other than that permitted by his licence; and

(b) liquor of any character or brand forbidden by the Excise Commissioner.

[(19-A) No licensee or any other person in his employment, or acting for and on his behalf, shall sell or cause to be sold or otherwise deliver in any other manner, whatsoever, any liquor by receiving the price less than the price fixed by the Excise Commissioner, for such liquor,;]

(20) The licencee shall not sell or keep on his licenced premises, any chloral hydrate, butyl chloral hydrate or para alchyed, any caramel, or colouring matter or any essence or material used for flavouring beverages or any rectified spirit, unless he holds a lecense under forms L.12 or L.17 nor shall mix any of the above substances with any liquor sold or kept by him.

Note-This does not prevent the selling or keeping of the above substances by a chemist or druggist holding a licence under form L.12 . This also does not prevent a licencee in forms L-1 or L-2 keeping colouring matters or seences used for flavouring beverages.

(21) The licencee shall not compound, blend, colour, flavour or rectify any liquor sold by him or stored in his licenced premises.

(22) The licencee shall not reduce any liquor to be sold by him or stored in his premises, provided that the holder of a licence in forms L-1 or L-2 may reduce foreign liquor to the strength at which he is permitted to sell it if so authorised by the Excise Commissioner.

(23) The licencee shall not alter or temper with the labels and capsules on bottles containing liquor purchased by him for sale.

[(23-A) No licensee or any other person in his employment, or acting for and on his behalf, shall have in his possession any bottle of liquor bearing lables or seals other than the lables or seals approved by the Excise Commissioner.]

(24) The licencee shall not adulterate or deteriorate any liquor to be sold by him, or sell the same knowing it to have been adulterated or deteriorated, or store or permit, to be stored in his licenced premises any liquor in an adulterated or deteriorated state.

(25) No sale of liquor whether wholesale or retail shall be made by any measure other than standard stamped measures approved by the Collector. The standard measure shall be proof litre or bulk and the multiples thereof, and the licencee shall keep such stamped standard fractional measures or proof, or bulk litre as are available in the market and have been approved by the Collector.

Note-(1) Arrangements will be made for the supply of standard measures through the Collector.

(2) A peg will be construed to mean 57 millilitres while half a peg 28 millilitres (1/80th and 1/100th of a gallon)

(26) The licensee shall not allow any person to conduct sales in his behalf unless the name of such person has been previously submitted to the Collector for approval and endorsed by him on the licence.

Exception-This condition does not apply to (1) the licencee of a hotel, restaurant bar, railway refreshment room or dining car; or a chemist or druggist holding a licencee in form L-12.

(27) Subject to the provisions of these rules, every licencee, shall in respect of any articles which he is licenced to sell, meet the demand of every customer entitled to be served, who tenders payment for what is required by him and the licencee shall maintain a sufficient stock of all articles in which he is licenced to deal, to meet the probable demand. This rule does not compel a licencee to meet the demand of a customer even if accompanied by a tender of payment if the customers owe payment for article previously sold under the licence on credit in a case where a sale on credit is permissible.

(28) The licencee shall not sell spirit except at the following strength and subject to the following conditions :-

[(a) in the case of license for country liquor, the strength of ordinary spiced country liquor shall be fifty degree under proof and Rum or Gin or whisky shall be thirty-five degree under proof, Punjab Medium Liquor of twenty-five degree under proof in the shape of Rum or Gin or [whisky, ready to drink up to 20 degree and] and Indian Made Foreign Liquor duly approved economy brands of any distillery in Punjab subject to the condition that all these shall be bottled in accordance with the rules for bottling framed under the Punjab Excise Act, 1914.

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[(b)] In the case of licence for the sale of foreign liquor except licence holding licences in Form.[L.2A L-10A and L-13A.]

(i) he shall not sell imported foreign liquor of a strength less than 25 degrees under proof in the case of brandy, whisky or rum or of spirit intended to pass as brandy, whisky or rum of strength less than 35 degrees under proof in the case of gin or a spirit intended to pass as gin;

Provided that the minimum strength of 25 degrees under proof will not be enforced in the case of various kinds of spirits which are sold at a retail price of not less than Rs. 11 per litre of Rs. 99 per dozen bottles each of the capacity of 750 millilitres;

(ii) [he shall not sell Indian Made Foreign Liquor of any strength except 25 degree under proof in the case of Whisky, brandy, gin, rum or liquor intended to pass as whisky, brandy, gin, rum, vodka or [Punjab Medium Liquor, Rum, Gin or whisky] of 25 degree under proof of foreign brands of liquor of any degree unless otherwise permitted by the Excise Commissioner.]

[Beer containing alcoholic contents exceeding 3.25 per cent but not exceeding 8.25 per cent manufactured in Punjab or imported from other States or Union Territories shall also be sold by him but the retail sale rates of the Beer shall not exceed the rates, if any, fixed by the Excise Commissioner from time to time.]

[Provided that a person holding a licence in form L-1 shall also be eligible to sell beer containing alcoholic contents below 3.25 per cent but not exceeding 5.25 per cent to a licensee holding a licence in form Lt 10A when so authorised by the Collector.]

[(c) In the case of a licencee holding licences in Form L-2A, L-10A and L-13A for the sale of any Indian Made Foreign Liquor and Beer, the strength of Indian Made Foreign Liquor shall be 40 degrees under proof and alcoholic contents of beer shall be exceeding 3.25 per cent but not exceeding 8.25 per cent.]

[(d) except as otherwise permitted by the Excise Commissioner, every bottle of imported foreign spirit purporting in the opinion of the Collector to contain 750 millilitres, 375 millilitres or 180 millilitres and in the possession of or sold by a licencee shall, if it contains less than 750 millilitres and 375 millilitres of spirit respective type of bottles, bear label showing in conspicuous letters and figures the minimum guaranted quantity of its contents.]

[(e) he shall not sell Indian made foreign spirit in bottles unless the bottles are of the following sizes or of any other size, which may be specifically be approved by the Excise Commissioner:-]

(i) bottles of the capacity of 750 millilitres;

(ii) bottles of the capacity of 375 millilitres;

(iii) bottles of capacity of 180 millilitres;

(iv) if the use of such bottles is permitted by the Excise Commissioner in the case of emergency, are sand-blasted non-excise bottles with the neck not suitable for sealing with crown cork, of capacities ranging between 625 millilitres and 750 millilitres and 313 millilitres and 378 millilitres and without the name and mark of the manufacturer of the bottle provided the capacities of each bottle is distinctly shown on the label affixed to it;

(f) the licencee shall not sell Indian made foreign liquor spirit at rates below the minimum price fixed by the Excise Commissioner from time to time for different brands of Indian made foreign liquor spirit].

[(28-A) All types of PML and IMFL are allowed in glass and pet bottles. In addition, PML of 50 decree is allowed in pouches of 180 ml capacity in border areas and illicit prone areas with the prior approval of Excise Commissioner and flexible bottles of 180 ml and 200 ml capacity of all types of PML.]

(29) Conditions relating to the determination of licences-If any person who has held licence under these rules shall have in his possession on the expiry or determination from any other cause of his licence, any intoxicant which he is unable to dispose of he shall at once surrender the same to the Collector. The Collector shall make such intoxicant over, in any quantity not exceeding that which the transferee is likely to sell within two months, to be incoming licensee or otherwise to any licensee within the district who is licenced to sell intoxicant of the kind surrendered;

Provided that if any such intoxicant, or any part thereof, be declared by the Civil Surgeon or other qualified Officer to be unfit for use, the Collector shall cause the same to be destroyed.

[Provided further that except deluxe brand and those premium brands which are duly approved by Excise Commissioner, Punjab, no other brand of Indian Made Foreign Liquor will be allowed to be imported into the State of Punjab, and they shall be hundred per cent manufactured or bottled within Punjab with effect from 1st April, 2000.]

[Provided that if in certian cases there is some basic quota of Punjab Medium Liquor which remains unsold at the end of the financial year] [2004-2005], the licensee will be allowed by the Collector to transfer the same to the incoming licensee in the year [2005-2006] and this transferred quota shall be in addition to the basic quota of the incoming licensee for the year [2004-2005] which he can sell throughout the said year.]

(30) A licencee to whom any intoxicant is made over in the preceding clause shall be bound to pay such price for the same as may be determined by the Collector keeping in view the actual amount spent thereon or prevailing market price.

(31) The Collector shall tender the price so paid to the outgoing licencee by whom the intoxicant was surrendered after deducting there from any amount of fee, duty or penalty, if any, recoverable from the licencee in respect of his licence, and such licencee shall not be entitled to any price, payment or compensation what-so-ever in respect of any intoxicant so made other than the sum so tendered to him by the Collector.

Provided further that in the case of increase in the rate of still- head duty, realisable on stocks tendered by the outgoing licencee, irrespective of the fact whether such stock formed part of the minimum quota fixed for the vend or of the additional quota obtained by the outgoing licencee, shall be recoverable in the nature of fee from the incoming licencee.

(32) When a sole licencee dies and the Collector does not continue the licence to the representative of the licencee or other person for the remainder of the period on the same condition, the following rules shall apply :-

[(a) Licences disposed of by auction. - (i) If a successful bidder dies before he has paid more than two thousand or five thousand under rules 36 (8), his estate shall have no claim to the refund of that deposit; but it shall not be liable for any either payment.]

[(ii) If a licencee dies after having paid his initial deposit of two thousand or five thousand rupees and one twelth of the total licence fee in respect of his licence in Form L-2, or L-14A and one sixth of the total licence fee in the case of a licencee holding licence in Form L-10 and any other instalments that may have become due, his estate shall forfiet the sums so paid but his estate shall not be liable for any other payment. If on the date of his death the last date allowed for the payment of any instalment had expired and the instalment had not been paid, his estate shall be liable for the payment of such instalment or instalments, whether the payment of the same had been suspended by the competent outhority or not].

(iii) If before his death, the licensee had paid any instalment, the last date for the payment of which was more than one, calendar month after the date of his death, his estate shall be entitled to a refund of any such instalment.

(iv) In the event of a loss on resale, the estate of the deceased shall only be liable to the extent laid down above.

(v) In the event of a gain on re-sale, the estate of the deceased shall not be entitled to any refund save as laid down above.

(b) Licences disposed of otherwise than by auction. - (i) If the fee is payable in a single payment the estate of the deceased shall not be entitled to any refund of the fee paid and if payment has not been made the estate shall be liable for the payment of the fee.

(ii) If the fee is payable in instalments, the estate shall be entitled to a refund of any sums remaining out of the instalments paid, after deducting one-twelfth of the total fee assessed, for the year, for each month of the year, during which the licensee was alive, e.g., if a licensee had to pay Rs. 1,200 for the whole year, pays Rs. 00 in April, and dies on June 5th, his estate will be entitled to refund of Rs. 300.

(iii) If the licensee dies before he has paid any instalment his estate shall only be liable to the extent laid down above.

(33) If a licence becomes liable to cancellation under any Act for the time being in force or these rules, the competent authority may either (i) take the grant under management at the risk of the person who has defaulted in complying with any condition imposed upon him by such licence, Act or rules for the time being in force and make such arrangements as he may think fit for carrying on the business for which the licence was granted and any fee paid or deposit made in respect thereof shall be forfeited to Government, but if any loss has to be made good, the deposit shall be taken into account in calculating the amount of loss, or (ii) cancel the licence and resell it and recover in the manner laid down in Section 60 of the Punjab Excise Act, 1914, any deficiency in price and all expenses of such resale, or (iii) permit the licensee to retain the licence on payment of such further fee as he may see fit to accept.

(33A) If a licensee commits breach of his licence, permit or pass, the Collector may forfeit the security deposited by the licensee without prejudice to any other action that the Collector may take under Sections 36 and 39 of the Act.

(34) On the revocation, cancellation or determination of any licence, the licensee or his representative shall cease to carry on his business under it, and shall return his licence to the Collector.

(35) Conditions relating to compensation. - No compensation shall be due for any closure made under Section 54 of the Excise Act.

(36) No compensation shall be due to any licensee on account of the opening of a new shop or the issue of any special licence, during the currency of his licence.

(37) No compensation shall be due on account of any change during the currency of a licence in the rate at which customs or excise duty is charged on liquor or in any other matter connected with the excise administration and dealt with under powers conferred by the Excise Act.

E - Special Conditions

38. The licences shown in this rule are granted subject to the special conditions noted under each in addition to the conditions laid down in Rule 37.

(1) A license in form L-1 for the wholesale or retail vend of foreign liquor to the trade.

[(a)] The licensee shall sell foreign liquor, wholesale or retail, bottled or otherwise, only to a person holding a licence in Form L-1, L-2,[L- 2A (Beer only)], L-3A, L-4, L-4A, L-5, L-5A, L-6, L-7, L-8, L-9, L-10[L-13A, (if so authorised by the Collector for the purchase of Indian made foreign liquor of the strength of 40 degrees under proof) L- 10B, L-12, L-12A, L-12B, or L-12C or to a licensee in any State, and he shall not sell un-bottled liquor to any retail vendor, who is not licensed to sell for consumption on his premises, and he shall sell bottled liquor only in sealed and capsuled bottles]

(b) If the licensee holds a licence in form B-1 (Brewery licence) or D-2 (Distillery licence), no sale of less than 12 bottles of the capacity of 750 litres each or 9 litres shall be permitted.

(c) The licensee shall maintain accounts of receipts and sales in form L-22 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstracts of receipts and sales in form M-66.

[(d)The licensee shall maintain a category-wise and variety-wise sale and stock register in respect of all the brands purchased and sold by him]

[(1A) A liccensee in form L-1A for the whole sale vend of foreign liquor to a license holder of more than one L-2 vends.

(a) The licensee shall purchase the foreign liquor from any L-1 licensee in the State.

(b) The licnesee shall maintain accounts of receipts and supply of foreign liquor in form L-22 bearing continuous serial numbers printed by a mechanical process and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstracts of receipts and supply in form M-66.

(c) The licensee shall maintain a category-wise and variety-wise supply and stock register in respect of all the brands purchased and supplied by him.

(d) No breakage will be allowed to the licensee.

[(e) Supply will be to its own L-2 vends only.]

[(1-B) A license in Form L-1B for the wholesale or [retail vend of imported foreign liquor (bottled in origin),] imported foreign liquor to the trade.

(a) The licensee shall sell imported foreign liquor, wholesale or retail, only to a person holding a license in form L-1, L-1A, L-2, L-2A, L-2B, L-3, L-3A, L-4, L-4A, L-5, L-5A, L-9, or L-12C or to a licensee in any State.

(b) The licensee shall maintain accounts of receipts and sales in Form L-22 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in Form M-66.

[(c) The license shall maintain a category-wise and variety-wise sale and stock register in respect of all the brands purchased and sold by him.]

(2) A licence in form L-2 for the wholesale or retail vend of foreign liquor to the public for consumption 'off' the premises. -

(a) The licensee shall not sell liquor for consumption 'on' the premises.

(b) If the licensee holds a licence in form L-1 for wholesale and retail vend of foreign liquor to the trade he shall obtain the permission of the Excise Commissioner to keep the stocks under both the licences on the same premises, but the stocks under both the licences shall be kept separate from each other and the transfer of foreign liquor from the stocks under the licence in form L-1 to the stocks under the licence in form L-2 shall be made only under a pass prescribed under the rules.

(d) The licensee shall issue in respect of each transaction of sale wholesale or retail sale, a cash memorandum in Form M-66. A serially numbered bearing the name and address of the licensee with the name of the vend, his licence number, date of sale, particulars and quantity of the liquor sold and sale price thereof and shall preserve a carbon copy of such cash memorandum till the close of the financial year in which the cash memorandum is issued.

[(e)The license shall maintaina category-wise and variety-wise sald and stock register in respect of all the brands purchased and sold by him]

Note - This shall not absolve the licensee from any obligation imposed upon him by the Punjab General Sales Tax Act, 1948.

(2A). A licence in Form L-2A for retail vend of Rum, Gin and Whisky of the strength of 35 degree under proof and Beer, as the case may be, to the public only for consumption off the premises. -

[(a) The licensee shall not sell Rum, Gin and Whisky of the strength 35 degree under proof and Beer, as the case may be, for consumption on the premises;]

(b) The licensee shall not store or sell Rum, Gin and Whisky of the strength of 35 degree under proof and Beer, as the case may be, on the premises other than those licensed in Form L-14-A;

(c) The licensee shall obtain his supplies of Rum, Gin and Whisky of the strength of 35 degree under proof from L-13A licensee in the State except allowed to do so otherwise by the Collector and the supply of Beer from L-1 licensee of his district and in case no L-1 licensee is available in that district, from L-1 licensee of the neighbouring district or as per directions of the Excise Officer incharge of the district to which is licence relates;

(d) With the determination of the licence in Form L-14A the licence in Form L-2A shall stand determined simulteneously;

[(e) The licensee shall maintain accounts of receipts and sale in Form L- 26 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sale in Form M- 6.]

[(2B)] for the wholesale and retail vend of bottled beer of 330 ml., beer imported from abroad, beer in cans of any size, wine up to 13 per cent v/v and ready to drink beverages upto 20 degree proof strength in a Departmental Store or such like Store for consumption off the premises :-

(a) the licensee shall sell beer, wine and ready to drink beverages for consumption off the premises in the Store.

[(b) The licensee shall maintain account of receipts and sales in form L-22 and shall at the end of each month prepare and submit to the Excise Inspector a monthly abstract of such receipt and sales in form M-66.]

(3) A licence in form L-3 for the retail vend of [foreign liquor including beer, wine and ready to drink beverages in a hotel] for "on" consumption. -

[(a) The licensee shall sell foreign liquor including beer, wine and ready to drink beverages in retail for consumption on the premises only to residents in his hotel;]

(b The licensee shall not set up or maintain on the licensed premises any bar without taking out a separate bar licence.

(c) The licensee shall maintain accounts of receipts and sales in form L-23 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M-66.

[(3A)] A licence in form L-3A for [retail vend of [beer, wine and ready to drink beverages in a hotel.]

[(a) The licensee shall sell beer, wine and ready to drink beverages in retail for consumption on the premises only to residents in his hotel.]

(b) the licensee shall not set up or maintain on his licensed premises any bar without taking out a separate bar licence ;

(c) the licensee shall maintain accounts of receipts and sales in form L- 23 and shall at the end of each month prepare and submit to the Excise Inspector, a monthly true abstract of receipts and sale in form M-66.

(d) this license shall not be run on premises used as hotel or restaurant or both or at places providing eatables].

(4) A licence in form L-4 for the retail vend of [foreign liquor including beer, wine and ready to drink beverages] in a restaurant for "on" consumption. -

(a) The licensee shall sell [foreign liquor including beer, wine and ready to drink beverages] in retail for consumption on the premises only to person taking meals in the licensed premises.

(b) The licensee shall not set up or maintain on his licensed premises any bar without taking out a separate bar licence.

(c) The licensee shall maintain accounts of receipts and sales in form L-23 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstracts of receipts and sales in form M. 56.

(d) This licence shall not be run on premises used as hotels and or restaurants or at places providing eatables.

[(4A).] A licence in form L-4A for the [retail vend of [beer, wine and ready to drink beverages] [only in a restaurant for 'on' consumption.]

(a) the licensee shall sell [beer, wine and ready to drink beverages] in retail for consumption on the premises only to persons taking meals in the licensed premises ;

(b) the licensee shall not set up or maintain on his licensed premises any bar without taking out a separate bar licence.

(c) the licensee shall maintain accounts of receipts and sales in form L- 23 and shall at the end of each month, prepare and submit to the Excise Inspector, a monthly true abstract of receipts and sales in form M-66]

(5) Supplementary licence in form L-5 to the licensee of a restaurant to keep a bar for the retail vend of [foreign liquor including beer, wine and ready to drink beverages]. -

(a) The licensee shall only sell [foreign liquor including beer, wine and ready to drink beverages] in retail for consumption "on" the premises by the glass or by opened bottles at a bar or on other parts of the premises specially prescribed in the licence. Such bottles must on account be removed by customers from the premises.

(b) The licensee shall maintain accounts of receipts and sales in form L.23 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M. 66.

[(5A) A licence in form L-5A for the [retail vend of [beer, winee and ready to drink beverages] in a bar;

(a) The licence shall sell [beer, winee and ready to drink beverages] in retail for consumption on the premises by the glass or by opened bottles at a bar or another part of the premises specially prescribed in the licence. Such bottle must on no account be removed by customer from the premises.

(b) The licensee shall maintain accounts of receipts and sales in form L-23 and shall at the end of each month prepare and submit, to the Excise Inspector a monthly true abstract of the receipts and sales in form M-66.

[(5B). A licence in Form L-5B, for the retail vend of [draught beer, wine and ready to drink beverages] in bar-

(a) the licensee shall sell [draught beer, wine and ready to drink beverages] in retail for consumption on the premises by the glass at a bar or another part of the premises specified in the license; and

(b) the licensee shall maintain accounts of receipt and sales in Form L- 23 and shall at the end of each month, prepare and sumbit within seven days of the following month to the Excise Inspector a monthly true abstract of receipts and sales in form M-66.

Explanation. - For the purpose of this condition, the term "draught beer" shall mean beer sold in retail by a licensee holding a license in L-5B for consumption on the premises by the glass.

[(5C) A supplementary license in form L-5C for the additional retail vend of foreign liquor including beer, wine and ready to drink beverages in a Hotel of 3-Star category or above for consumption on the premises :-

(a) The licensee shall sell foreign liquor including beer, wine and ready to drink beverages in retail for consumption on his licensed premises.

(b) The licensee shall not set up or maintain on his licensed premises any additional bar without obtaining a separate license.

(c) The licensee shall maintain account of receipts and sales in form L-23 and shall at the end of each month prepare and submit to the Excise Inspector a monthly abstract of receipts and sales in Form M-66.

(5-D) A license in Form L-5D for allowing consumption of liquor on a special occasion in a Marriage Palace or a Banquet Hall :-

(a) The licensee shall neither sell nor supply liquor in his licensed premises.

(b) The licensee shall allow consumption of liquor only against a permit in Form L-50A.

[(c) The license is non-transferable.]

(6) Licence in form L-6 for the retail vend of foreign liquor in a railway refreshment room for "on" consumption. - (a) The licensee shall only sell foreign liquor retail for consumption on the premises to bona fide passengers and other persons served with eatables these premises meaning within the limits of the railway station.

(b) The licensee shall not sell liquor to persons employed on railway service, except under rules issued by the railway administration.

(c) The licensee shall maintain accounts of receipts and sales in form L.23 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M 66.

(7) A licence in form L.7 for the retail vend of foreign liquor in a railway dining car. - (a) The licensee is authorised to sell foreign liquor retail for consumption on a dining car attached to a railway train running in Punjab. He shall sell only-

(i) to passengers by that train;

(ii) under rules issued by the railway administration to persons employed in railway service.

(8) Supplementary licence in form L.8 to the licensee of a hotel, restaurant, railway dining car or railway refreshment room to sell foreign liquor in retail for consumption on-off the premises. - The licensee shall be bound by all the conditions of his substantive licence.

(9) A licence in form L.9 for the retail vend of foreign liquor in military or Border Security Force canteens, whether run regimentally or on club lines in licensed premises approved by the competent military or Border Security Force Authority.

(a) The licence shall not sell liquor as he may be permitted under contract to sell.

(b) Notwithstanding anything in Rule 37(2) the licensee may establish separate places of vend without taking out separate licences in cases where a portion of unit is detached for training and other purpose or is left behind.

(c) The licensee shall not sell liquor of any description to persons other than those attached to the regiment for which this licence is granted duly authorised by the competent military authority to use such Canteen.

(d) Notwithstanding anything in Rule 37 (24) the licensee may store and sell spirit diluted with mineral water with the permission of the competent military authorites.

(e) The licensee shall maintain accounts of receipts and sales in form L.23 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M. 66.

[(10A)] A licence in form 10-A for retail vend of beer containing alcoholic contents [exceeding 3.25 per cent but not exceeding 8.25 per cent.]

[(a) the licensee shall not sell] [-] beer for consumption on the premises ; and

(b) the licensee shall not store or sell beer on the premises other than those licensed in Form L-14A ;

[(bb) The licensee shall obtain his supplies of beer from any L-1 or L-13A licensee in the State].

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[(c) with the determination of a licence in Form L-14A, the licence in Form L-10A shall stand determined simultaneously.]

(d) the licensee shall maintain accounts of receipts and sales in Form L- 22 and shall at the end of each month prepare and submit to the Excise Inspector, a monthly true abstract of receipts and sales in Form M.66].

[(10B). A licence in Form L-10B for retail vend of beer of consumption 'off' the premises.]

(a) The licensee, shall not sell beer for consumption "off" the premises.

(b) If the licensee holds a licencee in Form L-1 for wholesale and retail vend of foreign liquor to the trade, he shall obtain the permission of the Excise Commissioner to kept the stocks under both licences on the same premises, but the stocks under the two licences shall be kept separate from each other and the transfer of foreign liquor from the stocks under licence in Form L-1 to the stocks under the licence in form L-10B shall be made only under a pass prescribed under the rules, and

(c) The licensee shall maintain accounts of receipts and sale in Form L.22 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in M. Form 66].

(11) A licence in form L.11 for the bottling of foreign liquor. - (a) The licensee is authorised to bottle foreign liquor only, whether manufactured in India or imported.

(b) Only foreign liquor shall be kept on the premises.

(c) The licensee shall not bottle any foreign liquor of a less strength than 25 degrees U.P. in the case of brandy, whisky or rum or of spirit intended to pass as brandy, whisky or rum or of less strength than 35 degrees UP in the case of gin or of spirit intended to pass as gin.

(d) Bottling shall be carried out only at the premises named in the licence.

(e) The licensee shall enter in a stock book in form L.24 the quantity, description and strength of any spirit received on his licensed premises and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of his bottling operations in form M.69. This stock book shall be accessible to the officer-in-charge or any other inspecting officer at all reasonable hours and shall be kept for 12 months from the date of the last entry in it.

(f) Specifications of bottles :-

(i) Indian made foreign spirits shall be bottled in bottles of the following sizes :-

(a) bottle of the capacity of 750 millilitres;

(b) bottle of the capacity of 500 millilitres;

(ii) The bottles mentioned above shall be of standard pattern and shall either bear the following specifications moulded on the glass :-

(a) The words "Punjab Excise" and the figures and words "750 millilitres", 375 millilitres or 180 millilitres', as the case may be or shall have a monogram moulded or sand blasted on them consisting of the letters 'PE and the figures, and letters '750' millilitres and 180 millilitres in a triangle ; e.g.

PE 750 ML

(b) the name or mark of the manufacturer off the bottles

(iii) No licensee shall be permitted to use for bottling Indian made foreign spirit any bottles bearing the name or trade mark of any other bottles.

(g) Notwithstanding anything contained in clause (f) the Excise Commissioner may, in case of emergency, permit for the bottling of Indian made foreign liquor, the use of sand-blasted non excise bottles with the necks not suitable for sealing with a crown cork, or capacities ranging between 625 millilitres and 757 millilitres and 313 millilitres and 378.5 millilitres and without the name and mark of the manufacturer of the bottles, provided the capacity of each bottle is distinctly shown on the label affixed to it.

(h) (i) All bottles containing Indian made foreign spirit shall unless otherwise allowed by the Excise Commissioner be security sealed with pilfer proof seals in such a way as to make it impossible to remove the seal without its being cut and or broken.

(ii) The seals to be used on various kinds of liquor shall be one coloured [or any combination of colours which may specifically be approved by the Excise Commissioner] of standard sizes and bear on top thereof, the words "Punjab Excise" together with the name of the bottler, the district in which he has a licence, printed in cut-out letterings, provided that any other additional printing may be ordered to be done, if so desired by the licensee at the sides only.

[(iii) Before bringing any kind of pilfer-proof seals into use, the licensee shall submit samples thereof to the Excise Commissioner for approval. The licensee shall comply with such instructions as the Excise Commissioner, may from time to time issue regarding any such seal.]

(i) Bottling of Indian made foreign spirit :-

The licensee shall give timely information to the Excise Inspector of the days and hours during which bottling is to be done.

Bottling will be allowed only during working hours from 10 a.m. to 5 p.m.

If the licensee has reduced the strength of spirit by dilution he shall not bottle the spirit until 12 hours after reduction, unless arrangements approved by the Excise Commissioner have been made to cool the spirit and to prevent shrinkage after bottling.

(j) Labels to be used on the bottles of Indian-made foreign spirit :-

(i) The licensee may affix to his bottles any label, or labels, but he shall not show on any label affixed to the bottles filled by him any announcement that the spirit has been distilled at any particular distillery, nor shall any such announcement be made on the capsule or on the paper wrapper of the bottle.

(ii) The name of the licensed bottler and the place of bottling must appear in full in English on all the labels.

(iii) Before bringing any labels into use the licensee shall submit exact copies of them, in triplicate, to the Excise and Taxation Officer who shall forward two copies to the Collector for transmission to the Excise Commissioner for his approval. The licensee shall comply with such instructions as the Excise Commissioner may issue regarding any label and shall deposit in the Excise Commissioner's office an exact copy of each label that has been approved.

(iv) No label shall be accepted if the design is of an objectionable nature or conveys the impression that the label is intended to be limitation of labels used on imported spirit.

(v) Labels on the bottles shall be so affixed as to be easily distinguishable. No label shall be pasted over the words, letters, figures or monogram moulded or sand blasted thereon.

(12) A licence in form L.12 permitting the sale of medicated wines - (a) The licensee shall not sell under this licence any wine except the wines which are classified as medicated wines and assessed under item 22(5)(b) of the Indian Customs Tariff provided they do not contain more than 42 per cent of proof spirit.

(b) The licensee shall not sell any article covered by his license except for medicinal purposes.

(c) The licensee shall not sell to any one person at any one time any article covered by this licence in greater quantity than 9 litres or 12 bottles of the capacity of 750 millilitres each; provided the sales in larger quantities may be made to persons holding a chemist's licence and to Government or charitable dispensaries.

(d) Except upon the order of a qualified medical practitioner, the licensee shall not knowingly sell or supply any article covered by his licence for consumption by a minor or persons of unsound mind.

(e) The licensee shall maintain accounts in form L.29 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sale in form M.72.

Note. - No licence shall be required for the sale of any medicated wine containing less than 26 per cent of proof spirit.

(13) Temporary and permanent licences in forms 12-A and 12-B for retail vend of liquor at a bar. - (a) The licensee is authorised to sell foreign liquor in retail for consumption at a bar or other parts of the premises specially prescribed in the licence. Sales of liquor shall be made in glasses or by opened bottles only. Such bottles must on no account be removed by customers from the premises. In theatres, cinema and such places of entertainment liquor shall be sold only to spectators who have purchased tickets or to bona fide or employees of the licensee or of his lessee. No liquor shall be sold to students or minors.

(b) No person shall be permitted to reside in the bar.

(14) Licenses in form 12-C for retail vend of foreign liquor at a club - (a) The licensee shall be authorised to sell foreign liquor by retail for consumption at the club to its members only, but he shall not sell liquor to students of all ages and other person below 25 years of age even if they are members of the club. Sale of liquor shall be made in glasses or by open bottles only. Such bottles will, on no account be removed by the member from the premises.

(b) The licensees shall maintain accounts of receipts and sales in form L.23 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M. 66.'

(14A) A licensee in form L.12-D for manufacture possession of sacramental wine for use on special occasions :- (a) The licensee is authorised to manufacture sacramental wine for use on special occasions connected with Catholic Worship for the sacrifice of the Mass. He shall not have in his possession, for use on such an occasion, more than 9.22 litres of sacramental wine.

(b) Such sacramental wine shall be prepared from pure, dried grapes by a process of fermentation only. No alcohol or any other ingredient shall be added in its preparation, nor shall the process of distillation be allowed in the manufacture thereof.

(c) Sacramental wine prepared under the licence shall be used on the special occasion connected with Catholic Worship for the Sacrifice of the Mass.

[(15) A licensee holding a license in form L-13 for the wholesale vend of country spirit shall fulfill the following conditions, namely :. - ] (a) The distilleries shall be required to make arrangement for opening and operating wholesale vend of PML (L-13) in every district headquarter of the State of Punjab to maintain regular and ready supply of PML to the retail vends (L-14A).

(b) The supplies to the retail vends of PML (L-14A) shall be made from the wholesale vends of PML (L-13) located in the district, on the basis of permits or passes issued by the respective AETC.

(d) The wholesale vends of PML (L-13) shall maintain adequate stock of PML.

(e) The annual license fee for the wholesale vends of PML (L-13) shall be Rupees ten thousand per district. For this purpose the revenue district shall be treated as an unit comprising of one or more Excise districts.

(f) The distilleries shall be required to deposit a security amount of Rupees ten thousand per L-13 vend per district, in the form of bank draft in the name of Excise Commissioner, Punjab, for the performancee of contract of supply of liquor to L-14A licensees.

(g) The licenses for the wholesale vend of the PML (L-13) shall be granted by the Excise Commissioner, Punjab.

(h) On making any sale under his license the licensee shall apply to the Deputy Excise and Taxation Commissioner or other officer empowered in this behalf to prepare a pass in the prescribed form to cover the transport of the spirit to its place of destination and shall not despatch any spirit till a pass covering such transport has been duly issued. In the event of the licensee being himself authorized to issue such passes for the transport of liquor out of the district, he shall immediately send a copy of the same to the Excise Inspector of the excise circle of the district of destination and in case of transport within the district, to the Excise Inspector of the excise circle.

(i) The licensee shall sell country spirit at such rates as may from time to time be fixed by the Excise Commissioner, Punjab, and endorsed on the license.

(j) The licensee shall be allowed wastage allowance, for the wastage of PML of any kind and type including Rum or Gin or Whisky of sixty-five degree or seventy five decree proof strength due to breakage or leakage in transit of bottles and pouches containing such liquor from the premises of any distillery in Punjab to the premises of licensee up to one fourth per cent of the quantity despatched. The breakage shall be allowed automatically without applying for the same.

(k) The licensee shall maintain accounts receipts and sales in form L-25 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M-67.

(l) The licensee shall issue in respect of each transaction of sale a cash memorandum in the following form M-66-B and shall preserve a carbon copy of such cash.

Form M-66-B

Cash Memorandum

Serial No. ..........

Dated .........

Name and address of the licensee with the name of vend

L-13 License No.

No. of license, name and address of the licensee to whom the liquor is sold.

Particulars of liquor

Quantity (Quarts, Pints, Nips)

Sale price

Signature of the licensee/Approved agents]

[(15A)]

[(16) Licenses in form L-14 and L-14A for the retail vend of country spirit for 'on and off' or 'off' consumption respectively, and in form L-14B for retail vend of the country spirit on special occasion. - ] (a) A licensee shall, get his rationed requirements of country spirit from a person licensed to sell country spirit by whole sale in the district concerned.

(b) A licensee holding a license in form L-14A or L-2 may transfer any part of quota of PML or IMFL of his vend to any other vend for retail sale of PML or IMFL during the currency of the period of his license :

Provided that the transferor and transferee licensees shall make separate applications in writing to their respective A.E.T.C. specifying the quantity of the PML or IMFL (in proof litres) sought to be transferred :

Provided further that the A.E.T.C. concerned after satisfying the genuineness of the need for transfer shall make his recommendation to the Collector within whose jurisdiction, the vend of the transferor licensee is situated who shall be competent to pass orders allowing or disallowing the transfer.

(c) Irrespective of any order passed by the Collector, under the second proviso to clause (b), the whole of the License fee on the quota of PML and IMFL fixed for his vend, shall be payable by the licensee of the vend from which any part of quota is sought to be transferred.

Explanation. - This Rule allowing transfer of quota is not to be construed as conferring a right on licensee, but only a concession or a facility and the refusal of the Collector to allow transfer, shall not in any way affect the liability of the licensee, either to pay the entire license fee due from him or any other liability under the Punjab Excise Act, 1914 and the rules made thereunder.

(d) The licensee shall not sell more than "three quart bottles" of spirit to any person at one time; provided that he may sell to any person at one time any quantity of country spirit covered by a permit issued by an authorized officer; provided further that any sale made by a licensee under such a general or special permit, shall be specifically registered by him.

(e) Liquor shall be sold on credit only to persons approved by the Collector.

(f) The licensee shall prominently display in front of his shop a signboard showing in Hindi and Gurmukhi the retail prices of each kind of bottle to be charged by him as set forth in his license.

(g) The licensee shall sell country spirit at such rates, as may be fixed from time to time by the Excise Commissioner, Punjab.

(h) No PML shall be sold for consumption off the premises in a cantonment, except under a pass, unless this condition is dispensed with by the Military authorities.

(i) The licensee shall maintain accounts of receipts and sales in form L-26 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sale in Form M-68.

(j) These licenses shall not be run on premises used as hotels and/or restaurants or at places providing eatables.

[(k) These licensees shall sell PML of the kind, authorized by the Excise Commissioner by retail for consumption on and off or off the premises, as the case may be. L-14A licensee shall sell liquor in sealed bottles or pouches.]

(17) A licence in form L. 15 for the bottling of country spirit. - Except the following special conditions relating to the bottling of Indian made foreign spirit under L. 11 and bottling of country spirit as in the Punjab Distillery Rules, shall apply mutatis mutandis to the bottling of country spirit under licence L. 15.

(i) The licensee is authorised to bottle country spirit only which includes spiced country spirit.

(ii) The licensee shall bottle country liquor of the kind authorised by the Excise Commissioner only at the strength of 50 degrees U.P.

(iii) The licensee shall maintain accounts for the bottling of country spirit in form L. 28 and shall at the end of each month prepare and submit to the Excise Inspector an account of bottling operations in Form M. 69.

(18) A licence in form L. 16 to reduce country spirit. - (a) The licensee is authorised to reduce by the addition of water spirit of an original strength not exceeding 43 degrees over proof.

(b) The reduction must be done in a special empty receptable. Water used for reduction must be pure and the licensee must comply with the directions of the Collector regarding the water supply.

(d) The licensee shall maintain accounts of reduction in form L. 30 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract thereof in form M. 70.

(19) A licence in form L. 17 for the vend of denatured spirit. - (a) The licensee shall not, without the special sanction of the Excise Commissioner, have in his possession at any one time denatured spirit in a quantity in excess of 2,000 litres.

(b) The licensee may sell quantities greater than one gallon, by wholesale only to persons licensed to sell denatured spirits or to persons holding a permit authorising them to purchase quantities greater than one gallon.

(c) The licensee before selling any denatured spirits by retail shall use all reasonable diligence to ascertain the quantity already in purchaser's possession and shall not at one time sell to him more than one gallon, or such smaller quantity as, together with what is or in, good faith is believed to be in the buyer's possession, will amount to one gallon.

(d) The licensee shall keep separate accounts of sales by wholesale or by retail in form L.31 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M.71.

(e) The licensee shall not sell denatured spirit of a less strength than 50 degrees over proof.

(f) The licensee shall, in accordance as he may be permitted by the Excise Commissioner, obtain supplies from one or more of the sources, and subject to the condition, if any, imposed by him, procure his supplies of denatured spirit either from a bonded warehouse set up or approved by the Government, or by direct import from overseas or by purchase from other vendors licensed to sell denatured spirit or by removal from licensed distilleries after obtaining the permit and pass required under the rule applicable to such removals.

(g) The licensee shall not mix denatured spirits with other spirits.

(h) The licensee shall constantly exhibit a signboard at his place of vend bearing his name and the words "licensed vendor or denatured spirits."

(i) The licensee shall sell denatured spirit (wholesale) and retail sale at such rate as may from time to time be fixed by the Excise Commissioner, Punjab and endorsed on the licence.

(j) All bottles, jars, drums or casks containing denatured spirit shall bear a label, printed in red and containing skull and cross bones with a wearing 'not to be taken internally' in Hindi, Gurmukhi. The word 'wine' must in no circumstances appear on such labels. Before bringing any labels into use the licensee shall submit exact copies of them in triplicate to the[Excise Officer incharge of District] who shall forward them to the Collector for his approval. The licensee shall retain one copy of the approved label in his office and return two copies to the[Excise Officer in charge of the District]. The licensee shall comply with such instructions as the Collector/Excise Commissioner may issue regarding any label.

[(19-A) A license in Form L-17A for the wholesale vend of denatured spirit.

(a) The licensee may keep the stock of denatured spirit in tanks or drums or casks or any other containers.

(b) The licensee shall keep separate accounts of sales in Form L-31 and shall at the end of each month, prepare and submit to the Excise Inspector, a monthly true abstract of receipts and sales of denatured spirit in Form M-71.

(d) The licensees shall, in accordance as he may be permitted by the Excise Commissioner, obtain supplies from one or more of the sources; and subject to the condition, if any, imposed by him, procure his supplies of denatured spirit either from a bonded warehouse set up or approved by the Government, or by direct import from overseas or from other States or Union Territories or by purchase from other vendors licensed to sell denatured spirit or by removal from licensed distilleries after obtaining the permit and pass required under the rules applicable to such removals.

(e) the licensee shall not mix denatured spirit with any other spirits.

(f) The licensee shall constantly exhibit a signboard at his place of vend, bearing his name and the words "Licensed wholesale vendor of denatured spirit."

(g) The licensee shall sell denatured spirit at such rate, as may from time to time, be fixed by the Excise Commissioner, Punjab.

[(h) All tanks, drums or casks containing denatured spirit shall bear a label, printed in red and containing skull and cross bones with a warming "Not to be taken internally" in Hindi and Gurmukhi. Before bringing any labels into use, the licensee shall submit exact copies of them in triplicate to the Excise Officer, Incharge of the District, who shall forward them to the Collector for his approval. The licensee shall retain one copy of the approved lable in his office and return two copies to the Excise Officer, in charge of the District. The licensee shall comply with such instructions as the Collector or Excise Commissioner or Collector, may issue regarding any label.]

[(i) Not more than two such licenses shall be opened in one district. However, the Excise Commissioner may, with the approval of the Government, open one more L-17A vend in those districts which have the feasibility and potential".]

Form

(See rule 36)

Excise and Taxation Department, Punjab

Application Form

(Separate Application form to be submitted for each Licensing Unit)

Sr. No.

Application Fee

Rs. 2,000(Non-refundable/non-adjustable)

Application for grant of license in Form L-14A and/or L-2 for the sale of PML and/or foreign liquor

The Asstt. Excise and Taxation Commissioner,

District ____________________

Sir,

I, _________________ resident of (Address) ____________________ request that I may be granted license(s) in form L-14A and/or L-2 vend for the year 2006-07 in respect of the following Licensing Unit :-

Detail of the vend(s) in the licensing Unit

Code No. of the Licensing Unit

Annual Licensee fee (2006-07)

Rs. ____________ lac

Sr. No.	Location of the Vend(s)
1	L-14A Vend(s)
(i)
(ii)
(iii)
2	L-2 Vend
(i)

2. I have enclosed a D.D. No. _________ dated _________ for Rs. _________ (Equal to 5% of the annual license fee of the licensing unit), drawn on _________ (name of the Bank) in favour of Asstt. Excise and Taxation Commissioner.

Space for attaching photographs of all partners (may be stapled or pinned)

3	My particulars are given as under :-
	(i)	Name of the First Applicant
	(ii)	Father's/Husband's Name
	(iii)	Postal Address
	(iv)	Age
	(v)	Telephone No.(s)
	(vi)	PAN No.
		(Attested copy attached herewith)
	(vii)	Details of properties
		(Proof in the form of attested copies of Registered Deed/Fard etc. attached)
	(vii)	Proof of residence
		(Attested copy of Voter I.D. Card/Ration Card attached)
	(ix)	Whether applying-(tick mark appropriate box)

* In individual capacity	* Karta of HUF
* As partner of a Partnership firm (copy of partnership deed and authorization of other partners attached)	* On behalf of a Company (copy of Article of Association and Memorandum of Association enclosed)

(x) Two recent photographs of all partners attached. (one affixed below and another stapled/pinned above)

8. Signature(s) of the applicant(s) with their full name(s) and address(es)

Name	Address	signature
(with father's/husband's name)
(i)
(ii)
(iii)
(iv)
(v)

Part-I

(Slip for draw of lots)

Sr. No.

District

Name of the first applicant ____________________________________

Detail of the vend(s) in the Licensing Unit

Code No. of the Licensing Unit

Annual Licensee fee (2006-07)

Rs. ____________ lac

Sr. No.	Location of the Vend(s)
1	L-14A Vend(s)
(i)
(ii)
(iii)
2	L-2 Vend
(i)
a

Signature(s) of Applicant(s) _________________

Sign.
	AETC District Incharge	ETO(X)	EI/ETI

Part-II

(Receipt)

Sr. No.___________

Received from Sh./Smt. _____________________________________________

S/o, W/o, D/o ______________________________________________________

R/o _____________________________________________________________ application along with earnest money of Rupees ________________, - vide D.D. number __________ dated __________ drawn on __________ (Name of the Bank) and the requisite documents, for the grant of the following licensing Unit :-

Detail of the vend(s) in the Licensing Unit :-

Code No. of the Licensing Unit

Annual Licensee fee (2006-07)

Rs. ____________ lac

Sr. No.	Location of the Vend(s)
1	L-14A Vend(s)
(i)
(ii)
(iii)
2	L-2 Vend
(i)
Date :	Signature of the receiving Official with office stamp

Place :

Time :

Part-III

(Option Slip)

Sr. No.

District

Name of the first applicant ________________________________________

I applied for the grant of a licensing Unit in the above mentioned district and was un-successful in the draw of lots held on _____. My application may now be considered for the following licensing Unit :-

Detail of the vend(s) in the licensing Unit

Code No. of the Licensing Unit

Annual Licensee fee (2006-07)

Rs. ____________ lac

Sr. No.	Location of the Vend(s)
1	L-14A Vend(s)
(i)
(ii)
(iii)
2	L-2 Vend
(i)

Earnest money already furnished may be treated as earnest money for the above mentioned licensing Unit. Cash receipt/DD No. _______ dated _______ for Rs. _______ paid to/drawn on _______ (name of the Bank) is attached herewith as a differential of the new licensing Unit (To be filled, if the original earnest money is less than the required earnest money)

Signature(s) of Applicant(s) _________________________

Sign.
	AETC District Incharge	ETO(X)	EI/ETI

Note. - Signatures of the departmental officers/officials to be affixed on the date of draw of lots after the receipt of option slip from the applicant(s).

(Below is the specimen of the affidavit to be furnished by a successful allottee before the commencement of business)

Affidavit

I, ________________________________________________________________

S/o, D/o, W/o _________________________________________________________

do hereby solemnly affirmed and declare :-

1. That I have not been convicted of any non-bailable offence, by a criminal Court.

2. That I have not held a license in Punjab for sale of any intoxicant that was cancelled for failure to pay the license fees.

3. That I am not a defaulter under any of the Acts administered by the Excise & Taxation Department, Punjab.

4. That I agree to abide by the provisions of the Punjab Excise (Act 1 of 1914) and the rules framed thereunder and the terms and conditions of the license which may be granted.

Deponent

Place : Date :

Verification :

Verified that the above statement is true and correct to the best of my knowledge and belief and nothing has been concealed therein.

Deponent

Attested

Signature and Stamp of notary public.

(20) A licence in form L.19 for the vend of rectified spirit for medicinal industrial and scientific purpose. - (a) Rectified spirit sold under this licence shall be of a strength not less than 43 degrees over proof and neither water nor any substance, whatsoever, shall be added to it by the licensee. The licensee shall, in accordance as he may be permitted by the Excise Commissioner, obtain supplies from one or more of the sources and subject to the conditions, if any, imposed by him, obtain supplies of rectified spirit from a bonded warehouse, set up or approved by Government, or from the licensed distilleries in Punjab or form the Kasauli Distillery in Himachal Pradesh or Delhi, or through import by sea from overseas countries.

(b) The licensee shall not have in his possession at any one time a quantity exceeding 45,460 litres or such larger quantity as the Excise Commissioner may specially authorize.

(d) The licensee shall not sell in any one transaction more than the quantity which purchaser is permitted to possess.

(e) The licensee shall label every receptacle containing rectified spirit conspicuously showing the nature and place of manufacture of its contents.

(f) The licensee shall maintain separate accounts of sales by wholesale and retain in form L.31 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales in form M.71.

(21) A licence in form L.20A for the vend of tari. - The licensee shall observe all such conditions as the Excise Commissioner may determine when a licence for vend of tari is granted. The licensee shall, however, make his own arrangements with the owners of palm trees for the supply of tari.

(22) A licence for the retail vend of country fermented liquor in form L.20B. - (a) A licensee is authorised to manufacture country fermented liquor for sale on the licensed premises. He shall not sell country fermented liquor prepared elsewhere.

(b) Such country fermented liquor shall be prepared from grain only. No gur or molasses made from sugarcane shall be used in its preparation.

(d) The licensee shall not sell more than 4 bottles each of the capacity of 750 millilitres of country fermented liquor to any one person at anyone time.

(e) The licensee shall keep correct daily accounts of sale of country fermented liquor in form L.27 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract of receipts and sales.

(f) The licensee shall not have directly or indirectly, any interest in a shop for the retail vend of country spirit or foreign liquor in the same city, town or village.

(g) Country fermented liquor shall not be sold on credit.

(h) The licensee shall keep the stock of country fermented liquor in a room set apart for the purpose.

["Excise And Taxation Department, Punjab]

"Excise and Taxation Department, Punjab

Form L

License for the_____________________________________________

Registered under district No.__________________________________

The licence authorising_______________________________ in the premises specified below and for the period from____________ to_________ is granted to_________ of_________ in the district of______________ Hours of sale _____________ Retail price fixed or maximum________________

The licence is granted subject to the provisions of the Punjab Liquor Licence Rules and the supplementary conditions below, and subject to the payment of Rs._____________ on account of licence fee.

Financial Commissioner Punjab_________________________Collector

Description of licenced premises :-

Supplementary conditions :-

Note :- This Form is to be used for all liquor licences except those in Forms L-12-D, L-20-C and L-20-D, for which special Forms have been prescribed. This Form will be issued with a copy of the Punjab Liquor License Rule attached.

Endorsement of renewal.

This licence is hereby renewed on the conditions hereinbefore stated for the period and subject to the fee stated below :-

Period Fee.

Financial Commissioner____________________Collector

List of authorised agents or salesmen

Name	Father's name	Age	Residence
Miscellaneous endorsements.

[Form L-1B]

(See Rule 1 of the Punjab Liquor License Rules, 1956)

Sanctioned by the Excise and Taxation Commissioner, Punjab, Patiala vide memorandum No. ____________, dated _______________.

License for the wholesale and retail vend of imported foreign liquor to the trade only.

Registration No. in the District _______________.

This license authorizing the wholesale and retail sale of imported foreign liquor to the trade only in the premises situated at _____ for the period from ____ to _____ is granted in favour of M/s. ______.

Hours of Sales : As per Rule 37(9) of the Punjab Liquor License Rules, 1956

The license is granted subject to the provisions of the Punjab Excise Act, 1914 (Punjab Act 1 of 1914), Punjab Liquor License Rules, 1956, and all other relevant rules and instructions and the supplementary conditions given below, subject however, to the payment of prescribed license fee and security.

Place : Collector-Cum-Deputy Excise and Taxation Commissioner,

Dated : _______________ Division _______________.

Description of the licensed premises

EAST

WEST

NORTH

SOUTH

(Approved separately)

Supplementary Conditions :

1. The licensee shall not sell imported foreign liquor to any person other than holders of license in Form L-1, L-1A, L-2, L-2A, L-2B, L-3, L-3A, L-4, L-4A, L-5, L-5A, L-9 or L-12C.

2. The licensee shall not deliver any liquor to anyone without the requisite pass and permit.

3. The licensee shall strictly follow all conditions laid down in the Punjab Liquor License Rules, 1956.

Dated : Collector-Cum-Deputy Excise and Taxation Commissioner,

_______________ Division _______________.

[Form L-2B]

"Excise and Taxation Department, Punjab

(See rule 1 of the Punjab Liquor License Rules, 1956)

Sanctioned by the Excise and Taxation Commissioner, Punjab, Patiala, vide Memorandum No. ________, dated____________.

License for the wholesale and retail vend of Imported Foreign Liquor, beer, wine and ready to drink beverages in a Departmental Store or such like Store.

This license authorizing the sale of imported foreign liquor (Bottled in origin), bottled beer of 330 ml, beer imported from abroad, beer in cans of any size, wine up to 13 per cent v/v and ready to drink beverages up to 20o proof strength for consumption off the premises specified below and for the period from _______________ to ______________ is granted to M/s _________________________ Store in ______________ District.

Hours of Sales

As per Rule 37(9) of the Punjab Liquor License Rules, 1956.

The license is granted subject to the provisions of the Punjab Liquor License Rules, 1956 and the supplementary conditions below and subject to the payment of Rs. _____________________ as license fee.

Dated :

Collector-cum-Deputy Excise

and Taxation Commissioner,

_______Division_________

Special Condition :

1. The licensee shall sell imported Foreign Liquor (B.I.O.) beer, wine and ready to drink beverage for consumption off the premises of the store.

2. The licensee shall maintain accounts of receipts and sales in form L-22 and shall at the end of each month prepare and submit to the Excise inspector a monthly abstract of such receipts and sales in form M-66.

3. The licensee shall be liable to pay assessed and fixed fee chargeable under the rules every year.

4. The license is not transferable.

Collector-cum-Deputy Excise

and Taxation Commissioner,

_______Division_________

Excise And Taxation Department, Punjab

Form L-5C

(See rule 1 of Punjab Liquor License Rules, 1956)

Sanctioned by the Excise and Taxation Commissioner, Punjab, -vide memorandum No. X-1-2004/ dated

Additional license for the retail vend of Foreign Liquor including beer, wine and ready to drink beverages in a hotel of 3-Star category or above (Supplementary to form L-3, L-4, and L-5)

Registered under District No.---------------------------------------.

This license authorising the retail sale of foreign liquor including beer, wine and ready to drink beverages in a bar attached to a hotel in the premises specified below and for the period from-----------to------------ is granted to M/s--------------------.

Hours of sale :

As per rule 37(9) of the Punjab Liquor License Rules, 1956

This license is granted subject to the provisions of the Punjab Liquor License Rules and the supplementary conditions below and subject to the payment of Rs.-------- as license fee and Rs. -------------as assessed fee.

Place : Collector-cum-Deputy Dated : Excise and Taxation Commissioner, ------------------Division---------------.

NORTH

SOUTH

WEST

EAST

Supplementary Conditions

1. The licensee, shall sell foreign liquor including beer, wine and ready to drink beverages retail for consumption on the premises specially allowed in the license.

2. The licensee shall not set up or maintain on his licensed premises any bar without taking out a separate bar license.

3. The licensee shall maintain accounts of receipts and sales in form L. 23 separately and shall at the end of each month prepare and submit to the Excise Inspector a monthly abstract of receipts and sales in form M. 66.

4. The licensee shall be liable to pay a fixed and any other fee at the rates prescribed by the Government from time to time.

Collector-cum-Deputy Excise and Taxation Commissioner, ----------------Division-----------------.

Endorsement Of Renewal

This license is hereby renewed on the conditions herein before stated for the period and subject to the payment of necessary license fee and assessed fee.

Collector-cum-Deputy Excise and Taxation Commissioner, ----------------Division-----------------.

excise And Taxation Department, Punjab

Form L-5D

(See rule 1 of Punjab Liquor License Rules, 1956)

Sanctioned by the Deputy Excise and Taxation Commissioner, -----------Division--------------, --vide his office memo No. ---------. dated----------.

License for allowing consumption of liquor on special occasion in marriage palace or a banquet hall.

This license authorising the owner of a Marriage Palace or a Banquet Hall for the consumption of liquor only in the Marriage Palace or the Banquet Hall specified below and for the period from --------------to--------------------is granted to Shri -----------------------, S/o--------------------------------- owner of---------------, District of--------------------------.

This license is granted subject to the provisions of Punjab Liquor License Rules and subject to the payment of Rs.---------------as license fee.

North Collector-cum-Deputy

South Excise and Taxation Commissioner,

West ------------- Division -------------.

East

Supplementary Conditions :

1. The licensee shall neither sell nor supply liquor in his premises.

2. The licensee shall allow consumption of liquor only against a permit in form L-50A.

3. The license is not transferable.

4. The licensee shall maintain accounts of receipts of L-50A.

5. The licensee shall liable to pay a fixed and any other fee at the rates prescribed by the Government from time to time.

Collector-cum-Deputy Excise and Taxation Commissioner, ---------------Division-------------.

Endorsement Of Renewal

This license is hereby renewed on the conditions herein before stated for the above mentioned period and subject to the payment of necessary license fee.

Collector-cum-Deputy Excise and Taxation Commissioner,

------------------Division----------------.

Excise and Taxation Department, Punjab

[Form L-17A]

(See Rule 1 of the Punjab Liquor License Rules, 1956)

Sanctioned by the Excise and Taxation Commissioner, Punjab, Patiala vide memorandum No. ____________, dated _______________.

License for the wholesale vend of denatured spirit.

Registration No. in the District _______________.

This license authorizing the wholesale of denatured spirit in the premises specified below and for the period from ___________ to __________ is granted to Shri _______________ in the district of _______________

Hours of Sales :

As per Rule 37(9) of the Punjab Liquor License Rules, 1956

This license is granted subject to the provisions of the Punjab Liquor License Rules, 1956 and the supplementary condition given below, subject however, to the payment of Rs. ______ on account of license fee.

Description of the licensed premises :

EAST

WEST

NORTH

SOUTH

(Approved separately)

Supplementary Conditions :-

The licensee may keep stock of denatured spirit in tanks or drums or casks or any other containers.

Dated : Collector-Cum-Deputy Excise and Taxation Commissioner,

_______________ Division _______________.

Form L-12-D

License in Form L-12-D for manufacture and possession of sacramental wine for use on special occasions connected with the Catholic Worship for the Sacrifice of the Mass. Registered under district No._______________

This licence authorising manufacture and possession of sacramental wine for use on special occasion connected with Catholic Worship for the Sacrifice of the Mass granted to____________ of___________________ premises_________ for the period from the____________ to the_________ in the_____________ tehsil of the_____________ district and is granted subject to the conditions specified below :-

The licence shall be bound to observe all rules under the Punjab Excise Act, 1914(1 of 1914), applicable to his licence and the general and special conditions of his licence.

Special Conditions

1. The licencee is authorised to manufacture sacramental wine for use on special occasions connected with Catholic Worship for the Sacrifice of the Mass. He shall not have in his possession for use on such an occasion, more than 9.092 litres of sacramental wine.

2. Such sacramental wine shall be prepared from pure, dried gapes by a process of fermentation only. No other alcohol or any other ingredient shall be added in its preparation, nor shall the process of distillation be allowed in the manufacture thereof.

3. Sacramental wine prepared under the licence shall be used only on a special occasion connected with Catholic Worship for the Sacrifice of the Mass.

Place_________________

Dated the_____________

Signature and designation of the officer granting the licence.

Form L-20-C

License in Form L-20-C for the manufacture and possession of country fermented liquor for home consumption.

Registered under district No._________________________

This licence authorising the manufacture and possession of country fermented liquor for home consumption is granted to_______________ of___________ at the premises___________ for the period from_____________ to___________ in the tehsil____________ district____________ and is granted subject to the conditions specified below and to the payment of Rs._____________ on account of licence fee.

The licencee shall be bound to observe all rules under the Punjab Excise Act applicable to his licence and the general and special conditions of his licence.

Special Conditions

1. The licencee is authorised to manufacture country fermented liquor for his personal and family use only. He shall not have in his possession at any one time for use by him for home consumption more than 18.184 litres of country fermented liquor.

2. Such country fermented liquor shall be prepared from grain only. No gur or molasses made from sugarcane shall be used in its preparation.

3. Country fermented liquor prepared under this licence shall be for domestic use only and shall not be transferred or sold elsewhere.

Note :- To be printed as foil and counterfoil in books of 150 pages each.

_________________________________

Signature of Officer granting the licence

Dated_____________

Form L-20-D

Licence in Form L-20-D for the manufacture and possession of country fermented liquor for use on a special occasion.

Registered under district No.___________________________

This licence authorising the manufacture and possession of country fermented liquor for use on a special occasion is granted to_____________ of___________ at the premsises______________ for the period from_______________ to __________ in the tehsil__________ district___________________ and is granted subjected to the conditions specified below and to the payment of Rs.___________ on account of licence fee.

The licencee shall be bound to observe all rules under the Punjab Excise Act applicable to his licence and the general and special conditions of his licence.

Special Conditions

1. The licencee is authorized to manufacture country fermented liquor for use on special occasions, such as marriage, festival or a caste gathering. He shall not have in his possession for use on such a special occasion more than 90.920 litres of country fermented liquor.

2. Such country fermented liquor shall be prepared from grain only. No gur or molasses made from sugarcane shall be used in its preparation.

3. Country fermented liquor prepared under this licence shall be for domestic use only and shall not be transferred or sold elsewhere.

Note :- To be printed as foil and counterfoil in books of 150 pages each.

__________________________________

Signature of the Officer granting the licence

Dated_______________

Form L-22

(To be maintained by every person holding a licence in Forms L-1 and L-2 for the wholesale and retail vend of foreign liquor).

All entries to be of quantities in bulk litres
Daily total of receipts
Month and date	Number and date of pass under which received	Imported whisky brandy, rum and gin	Whisky, brandy and gin made in India	Coloured rum made in India	Other spirits and liquor	Wine
1	2	3	4	5	6	7

1. The monthly returns to be submitted to the Excise Inspector are the totals of columns 3 to 9 and 13 to 19 with the balance at the end of each month.

2. Holders of licences in Form L-2 for wholesale or retail vend to the public need not maintain columns 11 and 12 and in columns 13 to 19 need enter only daily totals.

3. At the end of each day's business, the totals of the day's transaction should be entered in columns 13 to 19 ; the totals of the issue columns should be copied under the total of the corresponding receipt columns 3 to 9 and the daily balance should then be entered under them in the receipt columns.

4. The licencee in Form L-2 must specially note in the remarks column every issue made under a special permit stating the name and address of the person to whom issues were made and the quantity issued.

Register Form L-23

(To be maintained by every person holding a licence in Forms L-3 to L-10, L-12A, L-12B and L-12C for the retail vend of foreign liquor)

All entries to be of quantities in bulk litres
Month and date	Daily total of receipts
	Imported whisky, brandy, rum and gin	Whisky brandy, and gin made in India	Coloured rum made in India	Other spirits and liquors	Wine
1	2	3	4	5	6

All entries to be of quantities in bulk litres
Daily total of receipts-contd.				Daily total of issues
Beer		Imported whisky, brandy, rum and gin	Whisky, brandy and gin made in India	Colured rum made in India	Other spirits and liquors
Imported	Indian	Imported whisky, brandy, rum and gin	Whisky, brandy and gin made in India	Colured rum made in India	Other spirits and liquors
7	8	9	10	11	12

All entries to be of quantities in bulk litres-contd.
Daily total of issues-contd.				Daily Balance
Wine	Beer		Imported whisky, brandy, rum and gin	Whisky, brandy and gin made in India	Coloured rum made in India
	Imported	Indian	Imported whisky, brandy, rum and gin	Whisky, brandy and gin made in India	Coloured rum made in India
13	14	15	16	17	18

All entries to be of quantities in bulk litres
Daily Balance-contd.
Other spirits and liquors	Wine	Beer		Remarks
Other spirits and liquors		Imported	Indian
19	20	21	22	23

The monthly returns to be submitted to the Excise Inspector are the totals of columns 2 with the balance in columns 16 to 22 at the end of each month.

Register Form L-24

(To be maintained by every person holding a licence in Form L-11 for bottling of foreign spirit)

Details of each consignment of spirit received				Details of each reduction or blending
					Before reduction or blending
Month and date	Name and address of wholesaler or distiller from whom received with number and date of covering pass	Bulk litres	Strength	Litres equivalent L.P.	Bulk litres	Strength

1	2	3	4	5	6	7

Details of each reduction or blendingcontd.				Transfer in bulk to wholesale vend register
Before reduction or blending-contd.		After reduction or blending
Proof litres	Bulk litres	Strength	Proof litres	Bulk litres	Strength	Proof litres
8	9	10	11	12	13	14

Spirit and bottled to be accounted for by the Bottler in his wholesale vend register
Issued for bottling		Number of bottles in which bottled
Bulk litres	Strength	Proof litres	Dozens and Bottles	Capacities	Bulk litres
15	16	17	18	19	20

Spirit bottled and to be accounted for by the bottler in his wholesale vend register-contd.		Daily balance
Number of bottles in which bottled-contd.
Proof litres	Excess or loss in bottling	Description	Bulk litres	Strength	Proof litres
21	22	23	24	25	26

The monthly returns to be submitted to Excise Inspector are the totals of columns 11 and 18.

Register Form L-25

(To be maintained by every person holding a licence in Form L-13 for the wholesale vend of country spirit)

Details of each receipt of spirit
Month and date	Name of distillery or licenced vendor from whom received	Number and the date of the pass under which received	Description of bottles
			757/750	378.5	189.25/250
			millilitres	millilitres	millilitres
1	2	3	4	5	6
			Doz. Bottle	Doz. Bottle	Doz. Bottle
Details of each issue of spirit
Bulk spirit in litres	Number and date of the pass covering issue	Name address and licence of the purchaser
			Description of bottles
			757/750	378.5	189.25/250
			millilitres	millilitres	millilitres
7	8	9	10	11	12
			Doz. Bottle	Doz. Bottle	Doz. Bottle
Balance
	Description of bottles				Remarks
Bulk spirit in litres	757/750	378.5/500	189.25/250	Bulk spirit in litres
Bulk spirit in litres	millilitres	millilitres	millilitres
13	14	15	16	17	18
	Doz. Bottle	Doz. Bottle	Doz. Bottle

Notes :- (1) Plain-spiced and special spiced including matured country spirit must be registered, separately on separate pages of the register.

(2) The monthly returns to be submitted to the Excise Inspector should show the totals of the receipts and issues of the month and the balance on the last day of the month to which the statement relates.

Register Form L-26

(To be maintained by every person holding a licence in Form L-14 or L-14-A or L-14-B for the retail vend of country spirit)

Month and date	Name and address of distillery licencee from whom received	Number and date of the pass under which received	Receipts---------------------------------------------------------------------
				Bottled spirit
			Untouched spirit litres	757/750	378.5/500	189.25/250
			Untouched spirit litres	millilitres	millilitres	millilitres
1	2	3	4	5	6	7
				Doz. Bottle	Doz. Bottle	Doz. Bottle

Sale
	Bottled spirit
Unbottled spirit	----------------------------------------------------------------------------------------------
	757/750	378.5/500	189.5/250
	millilitres	millilitres	millilitres
8	9	10	11
	Doz. Bottle	Doz. Bottle	Doz. Bottle

Balance
	Bottled spirit
Unbottled spirit	757/750	378.3/500	189.5/250	Remarks
	millilitres	millilitres	millilitres
12	13	14	15	16
	Doz. Bottle	Doz. Bottle	Doz. Bottle

Notes :- (1) Plain, spiced and special spiced (including matured) spirit must be registered, separately, on separate, pages of the register.

(2) The monthly return to be submitted to the Excise Inspector should show totals of receipts and sales of the month and the balance to the last day of the month to which the statement relates.

(3) In the remarks column, the licencee must specially note every issue made under a special permit stating the name and address the person to whom the issue was made, the quantity issued and the purpose for which it was issued.

Register Form L-27

(To be maintained by a person holding a licence in Form L-20-B for the retail vend of Country Fermented Liquor)

Month and date	Amount of country fermented liquor manufactured in bulk Litres	Quantity of grain stored for fermentation	Quantity of country fermented liquor sold in bulk Litres	Balance in hand of country fermented liquor in sold Litres	Remarks
1	2	3	4	5	6

A monthly return must be submitted to the Excise Inspector, Kangra, showing the totals of column Nos. 2 and 4 the balance in column No. 5 at the close of each month.

Register Form L-28

(To be maintained by a person holding a licence in Form L-15 for the Bottling of Country Spirit)

	Details of each consignment of spirit received for bottling
Month and date	Description	Name and address of wholesaler or distiller from whom received with number and date of covering pass	Bulk Litres	Strength	Litres equivalent L.P.
1	2	3	4	5	6

Spirit Bottled and to be accounted for by the bottler in his wholesale vend Register
Before bottling			After bottling				Balance for bottling
Description	Bulk Litres	Strength	Litres equivalent L.P.	Doz. Bottles	Capacities	Bulk Litres	Description	Litres equivalent L.P.	Remarks
7	8	9	10	11	12	13	14	15	16

The monthly totals to be submitted to the Excise Inspector are the totals of columns 6, 10 and 11 and the balance shown in column 15 at the end of each month.

Register Form L-29

(To be maintained by every person holding a licence in Form L-12 for the sale of Medicated Wines)

No register is prescribed for detailed entries of stocks and sales, but each licencee must submit at the end of each month to the Excise Inspector of his district statement in the following Form showing his sales during the month, viz :-

Name of licencee______________________ licenced at______________

Sales of medicated wines during the month of______________________

Medicated Wines	Number of Litres sold

Register Form L-30

(To be maintained by every person holding a supplementary licence in Form L-16 for the reduction of country spirit)

	Details of each receipt of spirit
Month and date	Name and address of distiller from whom received	Under pass number and date	Bulk Litres	Strength	Litres equivalent L.P.
1	2	3	4	5	6

Details of each reduction or blending				Balance for reduction or blending
Before reduction or blending		Results after reduction or blending to be accounted for in the licencees wholesale vend register			Bulk Litres	Litres equivalent L.P.	Remarks
			20⁰U.P.
Bulk Litres	Strength	Litres equivalent L.P.	Bulk Litres	Litres equivalent L.P.
7	8	9	10	11	12	13	14

Plain and spiced spirit must be registered, separately, on separate pages of the register.

The monthly returns to be submitted to the Excise Inspector are the totals of columns 6, 9, 10 with the balance shown in column 13 at the end of each month.

Register Form L-31

(To be maintained by every person holding a licence in Form L-17 or L-19 for the sale denatured or rectified spirit)

Details of each receipt and issue with quantities in bulk litres and bottles
			Receipt
Month and date	From		If made in India	Quantity
		Name and address of distiller or licencee from whom received	Number and date of pass under which received	Litres
1	2	3	4	5

Details of each receipt and issue with quantitites in bulk (litres) and bottles
Receipts		Wholesale Issue
Quantity			Quantity sold
Bottles	Pass No.	Name and address of persons to whom issued	Litres	Bottles
6	7	8	9	10

Details of each receipt and issue with quantities in balance bulk litres and bottles
Retail Issues
Name, occupation or trade and address of purchaser	Quantity sold				Remarks
Name, occupation or trade and address of purchaser	Litres	Bottles	Litres	Bottles	Remarks
11	12	13	14	15	16

The monthly returns to be submitted to the Excise Inspector are the totals of columns 5, 6, 9, 10, 12, 13 with balance shown in columns 14 and 15 at the end of the months; the return should show, separately, spirit made in India and other spirit.

Form M-14

Statement showing the results of the auction of licences for wholesale of Bhang/Retail Vend of foreign liquor (12 and L-10) in_______ District______ for the financial Year_____.

(To be prepared by the Excise Inspector soon after the conclusion of Auctions)

Name of the Excise Inspector and his circle	Locality of the License	Name, Parentage and full address of the proposed Licensee	Total License fee fixed
			For the last year 19	For the Current Year 19
1	2	3	4

Difference (+) or (-)	Estimated Sales Proof litres/Bulk Litres	Minimum Fee	Remarks
5	6	7	8

Notes : 1. In case of foreign liquor estimated sales here given in Bulk litres and in case of Bhang in Kilograms.

2. If it is necessary to add paper to this form it should be added in book form and not pasted hereunder.

Place________________

Dated________________

Deputy Excise and Taxation Commissioner

__________ Division____________________

Form M-14-A

Statement showing the results of the auction of licences for retail Vend of country liquor in the_____________ District___________ for the financial year__________)

( To be prepared by the Excise Inspector soon after the conclusion of auctions)

Name of the Excise Inspector and his circle	Locality of the License	Name, Parentage and full address of the proposed Licensee	Total License fee fixed
			For the last Year 19	For the Current Year 19
1	2	3	4

Difference (+) or (-)	Estimated Sales Proof litres	Minimum Fee	Remarks
5	6	7	8

1. Estimated sales to be given in proof litres.

2. If it is necessary to add papers to this form it should be added in book form and not pasted hereunder.

Place____________

Dated____________

Deputy Excise and Taxation Commissioner

______________________________ Division

Form M-14-B

Statement showing the results of the auctions of urban licences for retail Vend of country spirit in the_____________ district for the financial year 19__________.

(To be prepared by the Excise Inspector soon after the conclusion of auction)

Name of the Excise Sub-Inspector's circle and that of Excise Sub-Inspector	Locality of License	Name, Parentage and full address of proposed licencee	Estimated sales for	Annual quota of country spirit bid (P.L.)
			19	19
1	2	3	4	5

Difference (plus or minus)	Amount of duty for 19____________ (last year)	Amount of duty payable on quota auctioned	Difference	Remarks
Rs.	Rs.	Rs.	Rs.
6	7	8	9	10

Note :- If it is necessary to add to this form, it should be added in book form and not pasted hereunder.

Place_______________.

Dated the_____ 19_______.

Deputy Excise and Taxation Commissioner

________________ Division___________

Form M-14-C

Statement showing the results of auction of licences in rural area for retail vend of country spirit in the district for the financial year, 19

(To be prepared by the Excise Inspector soon after the conclusion of auction)

Name of Excise Sub-Inspectors circle and that of Excise Sub-Inspector	Locality of License	Name Parentage and full address of proposed licencee	Estimated sales for	Annual quota of country spirit bid (P.L.)
			19	19
1	2	3	4	5

Difference (plus or minus)	Amount of duty for 19___________ (last year)	Amount of duty payable on quota auctioned	Difference	Remarks
		Rs.	Rs.
6	7	8	9	10

Note :- If it is necessary to add paper to this form, it should be added in book form and not pasted hereunder.

Place__________________.

Dated the_____ 19_______.

Deputy Excise and Taxation Commissioner

_______________ Division___________

Form M-16

Statement showing the result of resale licences for retail vend of___________ in the__________ district for the remainder of the financial year___________ 19__________.

(To be prepared by the Excise Inspector soon after the conclusion of resale)

Name of Excise Sub-Inspector's circle and that of Excise Sub-Inspector	Locality of License	Name, Parentage and full address of outgoing licencee	Name, parentage and full address of incoming licencee
1	2	3	4

Total licence fee originally fixed for the financial year	Date on which outgoing licencee ceased to function	Fee realised from outgoing licencee	Date of resale of licence	Date on which incoming licencee began to function
5	6	7	8	9
Rs.

Fee to be realized from incoming licencee upto the end of the year	Total of fees entered in columns 7 and 10	Difference of fees entered in columns 5 and 11 (loss)	Prospects of recovery of loss shown in column 12
10	11	12	13
Rs.	Rs.	Rs.

Place__________________.

Dated the_____ 19_______.

Excise and Taxation Commissioner

_____________________ District

Form M-24A

Rules 36 (8)

Receipt for the advance money deposited under the Punjab Liquor License Rules

Auction of excise licences of the_________ district for the year 19______

FOIL

(To be retained in the office of issue)

1. Serial No.___________________________________________

2. Name and full address of the depositor____________________

3. Amount of deposit, Rs. 25 (twenty-five) only.

4. Date of issue_______________________ 19_______________

5. Signature of officer issuing receipt________________________

6. Signature of Treasurer__________________________________

Receipt for the advance money deposited under the Punjab Liquor License Rules

Auction of excise licences of the________ district for the year 19______

Duplicate

(To be given to the depositor)

1. Serial No.

2. Name and full address of the depositor_______________________

3. Amount of deposit, Rs. 25 (twenty-five) only.

4. Date of issue____________________________ 19_____________

5. Signature of officer issuing receipt__________________________

6. Signature of Treasurer____________________________________

Form M-66

Monthly return of sale of Foreign Liquor, whether by wholesale or by retail (To be submitted to the Excise Inspector by the licenced vender not later than the 2nd of every month)

Name of the licencee_______________ Licensed at_______________

Under licenced form No._____________________________________

All Entries to be of Quantities in Bulk Litres
Receipts
Month	Imported whisky, brandy, rum and gin	Whisky, brandy and gin made in India	Coloured rum made in India	Other spirit and liquor	Wine	Beer
						Imported	Indian
1	2	3	4	5	6	7	8

All Entries to be of Quantities in Bulk Litres
Balance
Imported whisky, brandy, rum and gin	Whisky, brandy and gin made in India	Coloured rum made in India	Other spirit and liquors	Wine	Beer		Remarks
					Imported	Indian
16	17	18	19	20	21	22	23

Form M-66A

Cash Memorandum

Serial No____________ Dated___________

Name and address of the licencee with name of the Vend__________________ License No._________

Particulars of liquor quantity (Quarts, Pints Nips)

Sale price

Total

Sales Tax

Grand Total

Form M-66-B

Cash Memorandum

Serial No._________ Dated____________

Name and address of the licencee with the name of vend__________________ L-13 License No_____________

No. of licence, Name and address of the licencee to whom the liquor is sold.
Particulars of liquor	Quantity (Quarts, Pints, Nips)	Sale price

Signature of the Licensee/approved agent.

Form M-67

Monthly return of sales of country spirit by wholesale

(To be submitted to the Excise Inspector by the licenced vendor not later than the 2nd of every month)

Name of licencee_______ licenced______ under licence Form No.____

Receipts
Month	Plain spirit		Spiced spirit		Special spiced spirit		Total
	Bulk Litres	Millilitres	Bulk Litres	Millilitres	Bulk Litres	Millilitres	Bulk Litres	Millilitres,
1	2	3	4	5	6	7	8	9

Issues
Plain spirit		Spiced spirit		Special spiced spirit		Total
Bulk Litres	Millilitres	Bulk Litres	Millilitres	Bulk Litres	Millilitres	Bulk Litres	Millilitres
10	11	12	13	14	15	16	17

Balance
Plain spirit		Spiced spirit		Special spiced spirit		Total
Bulk Litres	Millilitres	Bulk Litres	Millilitres	Bulk Litres	Millilitres	Bulk Litres	Millilitres
18	19	20	21	22	23	24	25

Form M-68

Monthly return of sales of country spirit by retail sale

(To be submitted to the Excise Inspector by the licenced vendor not later than the 2nd of every month)

Name of licencee____ licenced at______ under licence Form No.______

All entries to be of quantities in Bulk Litres
Months	Receipts				Issues
Months	Plain spirit	Spiced spirit	Special spiced spirit	Total	Plain spirit	Spiced spirit
1	2	3	4	5	6	7

All entries to be of quantities in Bulk Litres
Issues			Balance
Special Spiced spirit	Total	Plaint spirit	Spiced spirit	Special spiced spirit	Total	Remarks
8	9	10	11	12	13	14

Form M-69

Monthly return of bottling operations

(To be submitted to the Excise Inspector by the licenced vendor not later than 2nd of every month)

Name of Bottler______ licenced at_______ under licence Form No._____

Bottles in which Bottled				Balance For Bottling
Alcoholic strength	Capacities	Total Proof litres bottled	Excess or loss in bottling Difference of columns 6 and 10	Description of spirit	Proof litres Difference of columns 5 and 10	Remarks
8	9	10	11	12	13	14

Form M-70

Monthly return of reducing operations

(To be submitted to the Excise Inspector by the licensee not later than the 2nd of every month)

Name of reducer_____ licenced at_____ under licence Form No.______

	Details of reduction
Month	Before reduction
Month	Bulk litres	Strength	Proof litres	Bulk litres	Strength	Proof litres	Remarks
1	2	3	4	5	6	7	8

Form M-71

Monthly return of sales of

(Rectified)

(Denatured)

spirit

(To be submitted to the Excise Inspector by the licenced vendor or not later than the 2nd of every month)

Name of licencee________ licenced_________ for the sale of_________

Receipts					Issue wholesale
Month	Made in India		Made elsewhere		Made in India		Made elsewhere
	Litres	Bottles	Litres	Bottles	Litres	Bottles	Litres	Bottles
1	2	3	4	5	6	7	8	9

Issue retail							Balance
Made in India		Made elsewhere		Made in India		Made elsewhere		Remarks
Litres	Bottles	Litres	Bottles	Litres	Bottles	Litres	Bottles
10	11	12	13	14	15	16	17	18

Form M-72

Monthly return of sales of Medicated Wines etc.

(To be submitted to the Excise Inspector by the licenced vendor not later than the 2nd every month)

Name of licensee_______ licenced at_____ under licence form No._____

Month	Medicated wines, etc.	Number of litre
1	2	3