Section 26 - Delhi Excise Act, 2009

26. Nature and components of excise revenue.- Excise revenue shall be levied and
recovered under the following heads, namely;-
(a) duty;
(b) licence fee;
(c) label registration fee;
(d) import or export fee;

Rule 154 – Delhi Excise Rules, 2010

[154. Rates of fee. - The following shall be the rates of licence fee, label registration fee and other
fees leviable in respect of excisable articles for various categories of licences -
(1) Licence Fee for wholesale vend of Indian Liquor, wholesale vend of Foreign Liquor and
wholesale vend of Country Liquor -
(a) The license fee for the licenses in Form L-1, L-1F, L-3, L-31, L-32 and L-33 shall be prescribed in
the terms and conditions approved by the Government for each year as provided under rule 34(1) of
the Delhi Excise Rules, 2010.

(b) The licence fee for each additional sourcing for the approved brands of Indian Liquor shall be Rs.
5 Lacs.per brand in addition to the prescribed licence fee.

(2) Licence Fees for Other Category of Licences - 

Sl. Reference Forms of Description of Licences Annual Licence fee (in Rs)
Nos. of rule Licence
1 2 3 4 5
1. 32(1) L-2 Wholesale vend of Draught Beer 50,000
2. 32(1) L-4 Wholesale vend of Rectified spirit 25,000
3. 32(1) L-5 Wholesale vend of Denatured spirit 25,000
including special denatured spirit
4. 32(1) L-6 Retail vend of Indian Liquor in public 2,50,000
sector
5. 32(1) L-6FG Retail vend of Foreign Liquor in public Ten per cent. of licence fee applicable
sector to the holders of licence in Form for L-6 licence
L-6
6. 32(1) L-6 FE Retail vend of Foreign Liquor in public 2,00,000
sector.
7. 32(1) L-7 Retail vend of Indian Liquor in private 8,00,000
sector
8. 32(1) L-7FG Retail vend of Foreign Liquor in private Ten per cent. of licence fee applicable
sector to the holders of licence in Form for L-7 licence
L-7.
9. 32(1) L-7FE Retail vend of Foreign Liquor in private 6,00,000
sector
[10. 32(1) L-8 Retail vend of Country Liquor and 2,00,000]
Delhi Medium Liquor (60 degrees) in
 public sector.
11. 32(1) L-9 Retail vend of Indian Liquor to holders 10,00,000
of licence in Form L-1.
12. 32(1) L-10 [Retail vend of Indian Liquor and [8,00,000 Note: Fee for round the clock
Foreign Liquor in Shopping Malls and operation for the L-10 vend at Airport
Shopping Complex at Airport] shall be twice the amount of fee
applicable for L-10 licence] .
[12A 51(4)   Fee for allowing selling of accessories Rs. 50,000]
of liquor products viz glass, peg maker,
ice box, coasters, try, ice holder, bottle
opener in the L-10 retail vends in malls
[13. 32(1) L-11 Retail vend of Beer, manufactured by Rs. 2,50,000 for installed capacity upto
Microbrewery. 500 litres per day Rs. 5,00,000 for
installed capacity of more than 500 litres
and upto 1000 litres per day.]
14. 32(1) L-12 Retail vend of Beer and Wine in 2,00,000
Departmental Stores.
15. 32(1) L-12F Retail vend of Foreign Beer and Wine Ten per cent. of licence fee applicable
in Departmental Stores to the holders of for L-12 licence
licence in Form L-12.
[16. 32(1) L-14 Retail vend of Delhi Economy Liquor 2,00,000]  
(45 degrees) and Beer to holder of
licence in Form L-8
17. 32(1) L-15 Service of Indian Liquor in a hotel or a Hotels and Guest Licence Fee (in
guest house to residents in their rooms Houses having Rs.)
rooms Up to 25 75,000 1,00,000
26 to 50 51 to 100 2,00,000 3,00,000
101 to 200 201 to 4,00,000
300
 

        301 to 400 5,00,000 6,00,000

401 and above
18 32(1) L- Service of Foreign Liquor in a hotel or a guest Ten per cent. of licence fee applicable for
. 15F house to residents in their rooms to the holders of L-15 licence
licence in Form L-15
19 32(1) L- Service of Indian Liquor in a bar/restaurant Category Upto 75 Above 75
. 16 attached to a hotel covers (in covers (in Rs.)
Rs.)
Budget 4,00,000 5,50,000
Hotels
4,25,000 6,25,000
1 Star
5,25,000 7,25,000
2 Star
5,75,000 8,00,000
3 Star
 4 Star 6,25,000 8,50,000

5 Star 7,50,000 10,50,000

Above 5 9,00,000 12,00,000

Star
      [(a)Fee for service of liquor for round-the clock in - (i) Five Star - Rs. 30,00,000 (ii) Five
Star Deluxe and above - Rs. 40,00,000.]
20 32(1) L- Service of Foreign Liquor in a bar/restaurant Ten per cent. of Licence fee applicable for
. 16F attached to hotel to the holders of licence in Form L-16F licence
L-16
21 32(1) L- Service of Indian Liquor in independent having seat covers: Licence Fee
. 17 restaurant
up to 50 4,75,000

51 to 100 6,75,000

101 to 200 9,00,000

201 and above 11,50,000

22 32(1) L- Service of Foreign Liquor in independent Ten per cent. of licence fee applicable for
. 17F restaurant to the holders of licence in Form L-17 L-17 licence
23 32(1) L- Service of Indian wine/beer and alcopop in Having seat covers Licence Fee
. 18 independent restaurant
        Upto 50 2,50,000
51-100 3,50,000
101-200 4,50,000
201 and above 5,50,000
24 32(1) L- Service of Foreign wine, beer and alocpop in Ten per cent. of licence fee applicable for
. 18F independent restaurant to the holders of licence in L-18 licence
Form L-18.
25 32(1) L- Round the clock service of Indian Liquor in Having Seat Covers  
. 19 independent restaurant located either in arrival of up to 50 9,50,000
departure area of International Airport. 51 to 100 13,50,000
101 to 200 18,00,000
201 and above 23,00,000
26 32(1) L- Round the clock service of Foreign Liquor in Ten per cent. of licence fee applicable for
. 19F independent restaurant located either in arrival or L-19 licence
departure area of International Airport to the
holders of licence in Form L-19.
27 32(1) L- Service of Indian Liquor in a bar/dining car in a 1,00,000
. 20 luxury train.
28 32(1) L- Service of Indian Liquor in a bar/dining car in a Ten per cent. of licence fee applicable for
. 20F luxury train to the holders of licence in Form L- L-20 licence
20.
29 32(1) L- Round the clock service/sale of Indian Liquor in a Category Upto 75 Above 75
. 21 bar attached to a hotel located either in arrival or covers covers
departure area of International Airport 4 star 14,00,000 18,00,000
5 star and 15,00,000 20,00,000
above
30 32(1) L- Round the clock service/sale of Foreign Liquor in Ten per cent. of licence fee applicable for
. 21F a bar attached to a hotel located either in arrival L-21 licence
or departure area of International Airport to the
holders of licence in Form L-21
31 32(1) L- Retail vend of Indian Liquor in duty free shop for 2,50,000
. 22 consumption "off: the premises located at
departure Lounge of International Airport
32 32(1) L- Retail vend of Indian Liquor in military canteen NIL
. 23
33 32(1) L- Retail vend of Foreign Liquor in military canteen NIL
. 23F to the holders of licence in Form L- 23
34 32(1) L- Retail vend of Medicated Wine 1000
. 24
35 32(1) L- Retail vend of Denatured Spirit including for possession limit 2000
. 25 Denatured Spirit up to 1000 BL
for possession limit 5000
more than 1000 BL
36 32(1) L- Retail vend of Rectified Spirit 5000
. 26
37 32(1) L- Retail vend of Bhang 5000
. 27
38 32(1) L- Service of Indian Liquor in a club having membership: 75,000
. 28
(a) up to 800 1,00,000

(b) 801 to 1,500 2,00,000

(c) More than 1,500

39 32(1) L- Service of Foreign Liquor in a club to the holders Ten per cent. of licence fee applicable for
. 28F of licence in Form L-28 L-28 Licence
40 32(1) L- Service of Indian Liquor at a club/mess whose 7,500
. 29 membership is exclusively for Government
servants, retired Government servants, including
members of armed forces, service or retired and
such a club/mess is not run on commercial lines.
41 32(1) L- Service of Indian Liquor at a club/mess whose Ten per cent. of licence fee applicable for
. 29F membership is exclusively for Government L-29 Licence
servants, retired Government servants, including
members of armed forces, serving or retired and
such a club/mess is not run on commercial lines
to the holders of license in Form L-29
42 66(10),   Additional area for the holders of licence in Form Additional seventy-five per cent. of the
. (11), L-16, L-16F, L-17, L-17F, L-18, L-18F, L-19, L- regular licence fee for the corresponding
(16), 19F, L-21, L-21F, 28, L-28F, L-29, L-29F licences.
and (17)
43 32(1) L- Licence for possession of liquor at home in [10,000 (more than 1 year and upto 3
. 30 excess of individual possession limit. years)*

 
 or

20,000 (more than 3 years and upto 5

years)*

*The person should submit an affidavit

confirming his stay at the declared
residential address for the duration of the
licence for the duration of the duration of
the licence applied for.]
44 32(1) L- Licence for Warehouse for storage of denatured 20,000
. 34 spirit
45 32(1) L- Licence for Warehouse for storage of rectified 30,000
. 35 spirit
46 51(2)   Additional storage space for holder of licences of Ten per cent. of the corresponding licence
. retail vend of Indian Liquor, Foreign Liquor and fee per month.
Country Liquor.
47 32(1) L- Licence to a registered medical 5,000
. 36 practitioner,chemist/druggist for sale of
Intoxicating Spirituous Preparations.
48 32(1) L- Licence for Hotel Management Institutes for 25,000
. and 66 37 keeping liquor for the purpose of training
(18)
 

(3) The 'label registration fee' for the brands of Indian Liquor, Foreign Liquor and Country Liquor
shall be prescribed in the terms and conditions approved by the Government for each year as provided
under sub-rule (1) of rule 34 of the Delhi Excise Rules, 2010.

(4) Other fees (Permit/Pass/Import/Export) -

 Sl. Rule Form of Description Fee (in Rs)

No. Permit/Pass
1 2 3 4 5
1. 71 P-1 Permit for Import of rectified spirit, (a) Rs. 5 per 20 bulk litres of
denatured spirit and special denatured rectified spirit.
spirit (b) Rs. 2 per bulk litre of denatured
spirit and special denatured spirit.
2. 79(2) P-2 Permit for possession of denatured spirit 100
exceeding five litres up to ten litres
3. 81(1) P-3 Permit for possession of denatured spirit 500
exceeding ten litres.
4. 81(4) P-4 Permit for possession of special 2,000
denatured spirit in bulk quantity
5. 77 P-5 Permit for possession of rectified spirit to 250
educational institutions etc.
6. 78 P-6 Permit for possession of special 50,000
denatured spirit by Industrial
 manufacturers
7. 126(2) P-7 Permit for possession of intoxicating 5,000
spirituous preparations
8. 127 P-8 Permit for Import or transport of Rs. 1 per litre
intoxicating spirituous preparations
9. 19 P-9 Permit for Import of Indian Liquor and 250
Country Liquor for troops
10. 20(1)(c) P-10 Service of Indian Liquor and Foreign 5,000
Liquor at a place other than the licensed
premises
[10A 20(1)d P-10A Permit for service of Indian Liquor and/or (i) Rs. 200000 for commercial
Foreign Liquor at a place other than ticketed events/functions during the
licensed premises in - entire period from 24 to 31st
(i) Commercial ticketed event/function or December.
a series of such event/functions during
the entire period of 24th December to (ii) Rs. 100000 per day on other
31st December for time upto 1.00 AM commercial ticketed
only. events/functions.]
(ii) other commercial ticketed
events/functions during the rest of the
year for time upto 1.00 AM only.
11. 44(1) P-11 Permit for liquor exhibitors 25,000
12. 114 P-12 Permit for import, export or transport of Rs. 3 per kg. or part thereof
bhang
13. 44(2) P-13 Service of Indian Liquor and Foreign 5,000
Liquor at a temporary palace at hotel,
club and restaurant
14. 15 P-14 (a) Fee for Import of Indian Liquor (other Rs. 5.00 per Litre
than economy) for holder of L-1 licence,
excluding beer
      (b) Fee for Import of Indian Liquor Rs. 1.25 per litre
having MRP upto Rs. 120 for holder of
L-1 licence excluding beer
15. 94   Fee for opening of warehouse beyond Rs. 5,000 per occasion
prescribed hours of on dry days
16. 138 and   Fee for filing Appeal, Review and Rs. 500 per occasion
and 143 Revision
1
[17 154 Special Corona Fee 70% of the maximum retail price
on all categories of liquor sold
through retail licensees for
consumption off the premises.

1
Inserted vide Notification No. F.3(2)/Fin.(Rev-I)/2020-21/DS/VI/150 dated 04.05.2020 released by Delhi
Government.
 Article 19 - Constitution of India, 1950

19. (1) All citizens shall have the right—

(a) to freedom of speech and expression;
(b) to assemble peaceably and without arms;
(c) to form associations or unions;
(d) to move freely throughout the territory of India;
(e) to reside and settle in any part of the territory of India; 1 [and] 2* * * * *
(g) to practise any profession, or to carry on any occupation, trade or business. 3
[(2) Nothing in sub-clause (a) of clause (1) shall affect the operation of any existing law, or prevent
the State from making any law, in so far as such law imposes reasonable restrictions on the exercise of
the right conferred by the said sub-clause in the interests of 4 [the sovereignty and integrity of India,]
the security of the State, friendly relations with foreign States, public order, decency or morality, or in
relation to contempt of court, defamation or incitement to an offence.]
(3) Nothing in sub-clause (b) of the said clause shall affect the operation of any existing law in so far
as it imposes, or prevent the State from making any law imposing, in the interests of 4 [the
sovereignty and integrity of India or] public order, reasonable restrictions on the exercise of the right
conferred by the said sub-clause.
(4) Nothing in sub-clause (c) of the said clause shall affect the operation of any existing law in so far
as it imposes, or prevent the State from making any law imposing, in the interests of 4 [the
sovereignty and integrity of India or] public order or morality, reasonable restrictions on the exercise
of the right conferred by the said sub-clause.
(5) Nothing in sub-clauses (d) and (e) of the said clause shall affect the operation of any existing law
in so far as it imposes, or prevent the State from making any law imposing, reasonable restrictions on
the exercise of any of the rights conferred by the said sub-clauses either in the interests of the general
public or for the protection of the interests of any Scheduled Tribe.
(6) Nothing in sub-clause (g) of the said clause shall affect the operation of any existing law in so far
as it imposes, or prevent the State from making any law imposing, in the interests of the general
public, reasonable restrictions on the exercise of the right conferred by the said sub-clause, and, in
particular, nothing in the said sub-clause shall affect the operation of any existing law in so far as it
relates to, or prevent the State from making any law relating to,—
(i) the professional or technical qualifications necessary for practising any profession or carrying on
any occupation, trade or business, or
(ii) the carrying on by the State, or by a corporation owned or controlled by the State, of any trade,
business, industry or service, whether to the exclusion, complete or partial, of citizens or otherwise].