Professional Documents
Culture Documents
YEAR 2010-11
The retail vends of PML L-14A license and IMFL L-2 license shall be
Licensing Unit in urban areas may consist of one L-14A vend and one L-2
L-14A vends, subject to a maximum of five vends in one unit. One L-2
vend may also be added to any of the foregoing rural units, provided that
the total license fee of the unit is not less than Rs. 35 Lac.
3.0 Groups
Licensing units may be disposed of as groups. A group of licensing units
(L.U.) may be formed by clubbing them as under:-
i) Municipal Corporation Towns of -Geographical Zones
Amritsar, Jalandhar & Ludhiana consisting of 5 to 9 urban L.U’s
ii) Other Municipal Corporations - upto group of 7 urban L.U’s
iii) District Head Quarters upto group of 5 urban L.U’s
other than Municipal Corp.
iv) Sub Divisional Head - upto group of 4 urban L.U’s
Quarters, Municipal Committees,
other than distt. Head Quarters
& Nagar Panchyats
v) Rural areas - upto group of 2 rural L.U’s
3.1 The group mentioned at Sr. No. (i) is a new concept in this excise policy. It
manage, brisk sales, such as near Bus stands, Railway stations etc.,
leaving large sections of the town without vends. This causes clustering of
vends in a few localities leaving the sparcely populated areas dry, thus
depending upon various parameters like the population of the area, within
the given geographical zone. The quota and license fee of all zones would
successful applicants on the basis of draw of lots. This would entail two
draws, to be made in public view, one for the allotment of a group and the
simultaneously. The next draw would take place after the necessary
3.2 The license fee of a group or a zone mentioned in clause 3.0 above will be
the sum total or the license fee of the constituent L.U’s of that group/ zone.
4.1 To provide equal opportunity for all the applicants and to reduce the
vends for 2010-2011, a person will not be allowed to submit more than five
there are ten (10) licensing units/ groups/ zones in a Corporation area, the
other urban areas namely District Head Quarter, Sub Divisional Head
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area. Similarly, in rural areas the limit will be of 20 applications for each
4.2 If it is found that applications have not been received for all the units in a
particular area, the Excise & Taxation Commissioner may, if satisfied that
a part allotment of Units/ Groups / zones in such area will adversely affect
the State revenue, or that it may impinge upon the smooth administration
the groups keeping the revenue of the State in view. The groups/ zones at
this stage may be enlarged to include all the units in that location/ area.
4.3 If the first or any subsequent allotment procedure is cancelled, then the
4.4 If any licensing unit remains un-allotted after 1.4.2010, then it may be
allotted to any new applicant during the currency of the year against
proportionate quota of PML / IMFL and on proportionate license fee for the
4.5 The draw of lots shall be done in an open & transparent manner in full
public view. The slips shall be picked up by the public, the Media
personnel and applicants. The person who draws the slip from the jar will
L.U’s are allotted in groups or zones mentioned in clause 3.0 above, then
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(i) the first or any subsequent allotment procedure is cancelled by
the department or,
(ii) any application form is rejected by the department being invalid
and not put to draw of lots. In this eventuality an amount of
Rs. 2000/- will be deducted as processing fee.
The entire proceeds from the sale of application forms shall go for
Extra license fee has been enhanced on IMFL from Rs. 25/- per PL. and
Rs. 35/- per P.L. to Rs. 30/- per PL and Rs. 45/- per PL on 13 different
categories as under:-
Name of the Category Proposed Extra license
fee (Rs./ PL)
Economy 30
Medium 30
Regular 30
Semi Premium 30
Upper Semi Premium 30
Premium 45
Super Premium 45
Semi Deluxe 45
Deluxe 45
Upper Deluxe 45
Super Deluxe 45
SCOTCH
Category-1 45
Category-2 45
The extra license fee on IMFL shall be charged at L-1 stage.
License fee, other fees. Duties and rate of security for the year 2010-11
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5 L-2B 300000
6 L-2C L/Fee equivalent to 15 percent of
the one unit of Ldh. the amount of
Corp. L/fee
7 L-2W 50000 0
8 L-3, L-4 & L-5
(i)For hotels having 4 or 5 star category 400000 10000
certificate
(ii)For hotels in Municipal Corporations 250000 10000
(iii) For hotels in Municipal Committees and 175000 10000
other area
8-A L-3A, L-4A & L-5A
(i) For towns with population one Lac or more 110000
(ii) For other towns 60000
9 L-5B (Pub License)
(a) Independent License 30000 10000
(b) Supplementary License (with L-5, L-5A, L-5C 30000
and L-12C).
10 L-5C 50000
11 L-5D :-
(i) Corporation cities and areas falling within 5 30000
km of their outer boundaries.
(ii) All types of Municipal Committees and areas 20000
falling within 5 km of their outer boundaries.
(iii) Other areas. 5000
12 L-5E :-
Corporation cities and areas falling within 5 50000
km of their outer boundaries.
All types of Municipal Committees and other 25000
areas
13 L-12C 150000
14 L-12E 10000 1000
15 L-13 15000 1000
16 L-17:-
(i)Denatured Spirit (upto 500 BL) 5000 2000
(ii)Exceeding 500 BL 10.00 Per BL 3000
16-A L-17A 10000
17 L-50 :-
(i) For One Year 500
(ii) For Life Time 5000
18 L-50A
(i) Corporation cities and areas falling within 5 3000
km of their outer boundaries.
(ii) All types of Municipal Committees and areas 1000
falling within 3 km of their outer boundaries.
Other areas. 500
19 L-52 (Ihatas)
(i) PML
(a) Urban 30000
(b) Rural 6000
(ii) IMFL
(a) Corporation Area 40000
(b) Other Urban Area 25000
(c) Rural 8000
20 D-2
(a) Grant of License to distillery 1000000
(b) Grant of Supplementary License to Bonded 100000
Warehouse-2: Meant for re-distillation of
spirit.
20-A (a) Renewal fee of distillery license 1000000
(b) Renewal fee of supplementary License 50000
granted to Bonded Ware House-2 meant for
re-distillation only by way of purification of
spirit.
21 (a) Brewery: Grant of license(B-1) 1000000 50000
(b) Brewery : Renewal Fee (B-1) 500000
(c) Micro Brewery/Brewery Pub- Grant and 500000
renewal of License (B-1M)
22 (a) Bonded Warehouse-2 Grant of license 200000 25000
(b) Bonded Warehouse-2 Renewal of license 200000 25000
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23 Winery License (S-1)
(i) (a) Upto 5000 bottles (650 ML) 5000
(b) 5001 to 10000 bottles (650 ML) 10000
(c) Above 10000 bottles (650 ML) 20000
(ii) Renewal fee
(a) Upto 5000 bottles (650 ML) 5000
(b) 5001 to 10000 bottles (650 ML) 10000
(c) Above 10000 bottles (650 ML) 20000
24 Rate of Assessed Fee on L-1 (Civil) (PER BL)
(i) Assessed fee on Light Beer 10.00
(ii) Assessed fee on Strong Beer 12.00
(iii) Addl. Assessed Fee on Light Beer 2.00
(iv) Addl. Assessed Fee on Strong Beer 2.00
(v) Special Assessed Fee on Light Beer 5.00
(vi) Special Assessed Fee on Strong Beer 5.00
25 Assessed fee on beer sold by B-1M licensee 10.00 per BL
26 ASSESSED FEE ON L-2 (CIVIL)
(i) Ready to Drink Beverages 12.00 per BL
(ii) Sweets & Wines upto 13.5% v/v 4.00 per BL
(iii) Cider 5.00 per bottle
27 ASSESSED FEE (PER BL)
(i) L-3,L-4 &L-5
Indian Made Foreign Liquor 110.00
Wine 12.00
Cider 2.00
Beer Light Beer 12.00
Strong Beer 12.00
Ready to Drink Beverages. 12.00
Liquor imported from abroad 110.00
(ii) L-3A, L-4A & L-5A
Beer Light beer 12.00
Strong beer 12.00
Ready to Drink Beverages. 12.00
(iii) L-2B
Liquor imported from abroad (BIO) 110.00
Wine and RTD 12.00
Beer imported from abroad
Light Beer 12.00
Strong Beer 12.00
(iv) L-5B
Draught Beer (All types) 29.00
Ready to Drink Beverages. 12.00
Wine 12.00
(v) L-1 (CSD)
Rum 40.00
IMFL 110.00
Wine 12.00
Cider 2.00
Beer Light Beer 29.00
Strong Beer 31.00
Imported Foreign Liquor (other than Wine, Cider 110.00
and Beer)
Ready to Drink Beverages 12.00
(vi) L-12C
Indian Made Foreign Liquor 110.00
Wine 12.00
Cider 2.00
Beer Light Beer 12.00
Strong Beer 12.00
Ready to drink beverages 12.00
Liquor Imported from abroad 110.00
28 LICENSE FEE (PER PL)
(i) PML 146.00
(ii) IMFL 146.00
(iii) Extra license fee on PML 4.00
(iv) Extra license fee on IMFL 30.00- 45.00
(v) Addl. license fee on PML 5.00
(vi) Addl. license fee on IMFL 6.00
(vii) Special license fee on PML 6.00
(viii) Special license fee on IMFL 6.00
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29 PERMIT FEE
IMFL (per PL) 1.00
Beer (per BL) 1.00
Denatured Spirit (per BL) 1.00
Denatured Spirit for alcohol based industries 0.45
(per BL)
Denatured Spirit when imported from other 0.60
States/Union Territory (Per BL)
Bhang per 10 Kilograms or less 50.00
Excise Opium (Per Kilograms) 2000.00
30 EXPORT FEE
Indian Made Foreign Liquor of any degree 0.40 Per PL
Ready to Drink beverages upto 200 proof 0.10 Per BL
strength
Rum 750 for troops sold through Canteen Store 0.10 Per BL
Department
Country Liquor of any degree 0.40 Per PL
Beer 0.10 Per BL
Rectified Spirit/ ENA 0.05 Per BL
Malt Spirit 0.25 Per BL
Denatured Spirit 0.25 Per BL
Industrial Alcohol 0.25 Per BL
Bhang (per 10 Kilograms or less) 50.00
Liquor Imported from abroad. 0.25 Per PL
31 IMPORT FEE
Indian Made Foreign Liquor of any degree. 12.00 Per PL
Liquor Imported from abroad 12.00 per PL
Ready to Drink beverages upto 200 proof 1.00 Per BL
strength.
Potable Spirit (in bulk) Malt/IMFL/Fruit based. 5.00 Per BL
Potable Rectified Spirit/ Extra Neutral Alcohol (in 5.00 Per BL
bulk)
Wine 1.00 Per BL
Beer of all types 7.00 Per BL
32 (i) Brand Registration fee per Label for IMFL, 50000
Beer.
(ii) Subsequent change in the approved label 1000
during the year.
(iii)Brand Registration fee for wine 0
(iv) Brand Registration fee for PML 10000
including Rum/Gin/ Whisky of any degree.
(v)Brand Registration fee per Label for Imported 25000
Foreign Liquor (BIO)
(vi) Subsequent change in the approved 1000
label during the year.
(vii) Brand Registration fee for hotels of 3- 2000
star and above category in respect of liquor
imported from abroad of which brands are
not already approved by the Excise
Commissioner, Punjab.
33 Excise & Taxation Department Development 1.00
Cess on IMFL & Imported Foreign Liquor (Per
PL)
34 Excise & Taxation Department Development 1.00
Cess on conversion quota of PML (Per PL).
35 (a) Grant of L.O.I.
(i) Distillery 1000000
(ii) Brewery 1000000
(iii) Micro Brewery/ Brewery Pub 500000
(iv) BWH including Bottling Plant 200000
(v)Winery including Bottling Plant 5000
(i) (b) Renewal of L.O.I.
(i) Distillery As per Instructions
of the Govt.
(ii) Brewery As per Instructions
of the Govt.
(iii) BWH including Bottling Plant 100000
(iv) Winery including Bottling Plant 5000
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8.0 Quota
Quota would be fixed at 1173.00 lakh PL for the entire state. Out of this
quota, 804 lakh PL will be PML and 369 lakh PL will be IMFL. Quota will
be supplied to the licensees at the rate of license fee of Rs. 146.00 per PL
From the allocated quota depicted above, the Deputy Excise &
districts, where the Assistant Excise & Taxation Commissioners will in turn
allocate the quota to the excise circles. Further, the quota would be
distributed among the different units in the urban and rural areas.
8.1 All the L.U’s located within one category of urban area defined at sr. no. 1
& 2 of clause 6.0 shall have to be allocated the same quota for both, PML
and IMFL. The ratio between PML and IMFL will be worked out by the
AETCs keeping in view the demand of the area for a particular type of
liquor and the potential of the location. Once this ratio is fixed, it shall have
8.2 The license fee as well as quota in proof liters of PML and IMFL will be
8.3 During the year 2010-11, 50% of the PML quota shall be fixed to be lifted
from the distilleries allocated to the districts by the Excise and Taxation
shall be required to lift the fixed PML quota from the distillery allocated to
him.
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8.4 The licensee shall be given the option to lift the remaining 50% quota i.e.
8.5 No quota of beer is fixed. Similarly, no quota of wine and RTD is fixed.
The purchase of such types of liquor will be in addition to the quota fixed
for IMFL, and PML. Imported Foreign Liquor will be a part of the quota for
8.6 The licensees having L-2 vends attached to their units, would be given the
option to convert 20% of the fixed quota of PML into IMFL. This option
may be exercised only in respect of medium brands of IMFL only for the
distilleries producing country liquor and are producing their own registered
concessional rate of Rs. 17/- per PL. This option will not be available to
Licensees who have only L-14A vend/ vends in their licensing units. The
conversion from PML to IMFL will be only from the open 50% quota of
PML which may be lifted from any of the allotted distilleries who are
license fee, special license fee, permit fee, department development cess
8.7 The fixed and open quotas of each distillery allotted to a licensee, shall be
lifted proportionately within a quarter, that is, the entire fixed and open
8.8 The licensee shall be allowed to lift additional quota of both PML and/or
IMFL to the extent of 10% of the total quota. This quota will be allowed to
be lifted at the end of each quarter after the licensee has lifted his full
quota, i.e. both fixed and open quota, for that quarter. In the first quarter,
25% of the additional quota will be given @ Rs. 8/- per PL for PML and @
Rs. 10/- per PL for IMFL. In the 2nd quarter, 20% may be lifted at the same
rate, in the 3rd quarter another 30% may be lifted on the payment of Rs. 6/-
per PL on PML and Rs. 8/- per PL on IMFL. In the 4th quarter remaining
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25% may be lifted on the same payment as for the 2 nd quarter. This quota
licensee’s choice in the case of PML and from L-1 of his choice in the
8.9 L-13 licenses will be issued by the Deputy Excise and Taxation
Commissioner –cum- Collector. The grant and renewal fee for this license
will be Rs. 15000 per annum. The department would keep a close watch
on the activities of the L-13 and for any violation of Excise laws or rules,
the L-13 will be immediately closed, for one month on the first offence or a
Rs 1.00 Lac as penalty and for three months on the second offence or Rs
3.00 Lac as penalty. In the case of repetition, the competent authority will
The L-13 licensees will also be required to maintain all the registers
such as stock register, inspection book etc as prescribed for L-14A. The
9.0 Security
required to pay allotment fee immediately on the draw of his lot which will
Rs. 5.00 Lac per unit/group in District Head Quarters and Rs. 2.00 Lac per
demand draft, banker’s cheque, pay order and other pre paid Bank
instruments. The next draw shall be made only after the first successful
applicant has deposited the amount of allotment fee due from him. Failure
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9.1 The allotment fee charged in the above manner will be adjusted towards
(i) Five percent within 48 hours of the draw of lots (The allotment
fee paid shall first be adjusted in this slab.)
(ii) Ten per cent within 96 hours of the draw of lots (After adjusting
the allotment fee if any spill over is left after the first adjustment.)
Not withstanding the above provisions, the entire 15% security shall
9.2 A successful applicant shall be required to open his vend on or before 15th
April 2010. In case he fails to do so, the AETC of the district concerned
may extend the period up to 30th April 2010 on payment of late fee of
Urban area:
anywhere in the city provided that place does not entail objections such as
such places prohibited under the law (The distance shall be measured
of that Municipal Corporation area. Similarly, the area upto 100 meters
part of that Municipal Committee. The licensee would have to get the site
vend is presently functioning. For any new place, the approval of the
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department would be required before a licensee is allowed to operate the
L-14A vend only and not under a separate roof. For each urban area,
have the same license fee and quota of liquor in terms of PL.
therefore be received for the specific area only. Where there is more than
one L.U. in a particular rural area, the department would first determine
the number and location of the L.U’s in such a way that they have the
10.2 Ihatas
In case of Ihatas attached to units consisting of both L-14A vend and L-2
vend, the fee applicable to IMFL shall be charged. Strict control will be
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11.1 It is the practice to fix minimum and maximum retail price of IMFL on the
has been observed that some times during the currency of the year, the
distilleries request for different shapes and sizes for their products. For
prices for such brands need to be fixed at the time of brand registration.
To facilitate the introduction of new products in the market, ETC will fix the
minimum sale price of such brands during the currency of the year.
The levies which are charged from L-13 licensees shall be charged from
L-14A licensees. These levies shall be extra license fee, additional license
fee, special license fee. All these levies will be collected at the time of
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SCOTCH
Category-1 5001-7000
Category-2 7001 & above
14.2 The minimum retail sale price on all the categories of IMFL may be
revised as under:-
Q P N
Economy 155 80 45
Medium 175 90 50
Regular 195 100 55
Semi Premium 215 110 60
Upper Semi Premium 235 120 65
Premium 280 145 80
Super Premium 320 165 85
Semi Deluxe 360 185 100
Deluxe 380 195 105
Upper Deluxe 420 215 115
Super Deluxe 460 235 125
SCOTCH
Q P N
Category-1 720 370 195
Category-2 920 470 245
15.0 Beer
Minimum sale price of Beer at L-14A and L-2 vends will be Rs. 45/- per
bottle of light beer and Rs.52/- per bottle of strong beer. The Maximum
retail sale price for light and strong beer will be Rs. 55/- per bottle and
Rs. 62/- per Bottle respectively. Beer imported from abroad and other
Assessed fee @ Rs.10/- per BL, additional assessed fee @ Rs.2/- per BL
and special assessed fee @ Rs. 5/- per BL will be charged on light beer
having alcoholic contents from 3.25% to 5.25% v/v at L-1 stage. Assessed
fee @ Rs.12/- per BL, additional assessed fee @ Rs.2/- per BL and
A new category of beer namely “Fusion Beer” has been introduced this
year. Fusion beer is beer having some content of ENA (Extra Neutral
Alcohol) added to it at the time of filtration before bottling. The final alcohol
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concentration would be within the prescribed limit of strong beer i.e. upto
8.25% v/v.
ENA/ Distilled Spirit, its storage and consumption at the brewery. The
ENA/ Distilled Spirit would be purchased on the valid permit issued by the
excise department.
@ Rs. 10000/- per label. Brand Registration Fee on IMFL, Beer (other
than liqueur and wine) has been increased From Rs. 25,000/- to
Rs. 50,000/- per label. No brand registration fee shall be levied on wine.
The distilleries have to apply for renewal of the license at least 90 days
before the expiry of the license. In case, they apply later than this
The breweries are expected to apply for renewal of their license 60 days
before its expiry. In case they apply late, a late fee of Rs. 2.50 Lac shall be
charged.
The license fee for L-1 (wholesale of IMFL) has been enhanced from
Rs. 10.00 Lac per annum to Rs. 12.00 Lac per annum.
The license fee for the grant and renewal of L-1B/L-2B has been
enhanced from the present level of Rs. 2.00 Lac to Rs. 3.00 Lac per
2010-11
L-2B Wholesale and retail vend of Imported Foreign Liquor
(BIO), beer imported from Abroad (BIO), wine upto 13
percent V/V and Ready to Drink Beverages upto 20 degree
proof strength for consumption off the premises in a
departmental store or such like store.
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18.2 Temporary license in form L12-A is for retail vend of foreign liquor at a
18.3 The conditions and Permit Fee for permit L50-A shall be as under:-
2010-11
i) Corporation cities and areas Rs. 3000/-
falling within 5 km of their
outer boundaries.
ii) All types of Municipal Rs. 1000/-
Committees and areas falling
within 3 km of their outer
boundaries.
iii) Other areas. Rs. 500/-
from any L-2 vends falling in the excise circle limits in which the venue of
celebration is situated.
a separate license in form L-2W for the retail sale of wine and beer has
been introduced. The fee for this license has been fixed at Rs. 50000/-.
On these vends wine of all types upto 13% v/v and beer imported from
beverages like beer. To this end, the micro breweries/ brewery pub shall
produced here will not be sold in retail else where in the market. This
Collector. The license fee for this license will be Rs. 5.00 Lac. The
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21.0 Sub-leasing of D-2, BWH-2 and B-1 Licenses
Sub-leasing of D-2, BWH-2 and B-1 Licenses has been allowed. The fee
for sub leasing shall be equivalent to the fee for the relevant new license.
21.1 Over the past few years, the distillation efficiency of all distilleries has
distilleries now obtain Extra Neutral Alcohol (ENA) which is a more purified
form of spirit. During this year only ENA shall be used in the manufacture
of PML.
21.2 It has been observed that the Distilleries in the State of Punjab, apart from
manufacturing RS/ ENA, some times need to purchase RS/ ENA from
such situations, D-2 license holders shall be allowed such purchase with
been halted or obstruct for any reason, then the Govt. will exercise the
power to allow purchase of RS/ ENA by such distilleries for such period as
21.3 At present, distilleries are allowed to function on public holiday under Rule
32 of the Punjab Distillery Rules, 1932. The fee prescribed for granting
this permission has been enhanced to Rs. 5000/- on the same terms and
conditions as prescribed under the said Rules. This provision will also
distilleries and for any violation of Excise Laws or Rules, the distillery will
the first offence and for six months on the second offence. In the case of
repetition, the competent authority will cancel the license after following
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and the technical requirements for their monitoring at central level will be
fixed by the Excise & Taxation Commissioner, Punjab. The entire cost for
such monitoring shall be borne by the distilleries. If during the year, any
other security measure is introduced by the department, the cost for such
23.0 Renewal of Hard bars/ Beer bars/ Club bars/ Pub bars
To simplify the procedure for renewal of licenses of hard bars (L-3, L-4,
L-5 and L-4, L-5) beer bars (L-3A, L-4A, L-5A and L-4A, L-5A), club bars
(L-12C) Pub (L-5B), the powers of renewal has been vested with the
23.1 Assessed fee on hard bars (L-3, L-4, L-5 and L-4, L-5) and Club bars
(L-12C)
Rules, 1956, the assessed fee levied on L-3, L-4, L-5 and L-4, L-5 and
fee hereinafter shall be recovered in the same manner as for L-1 (CSD)
The Govt. may at their discretion consider the renewal of L-2/ L-14A
licenses to the same licensees in the year 2011-12 on the terms and
conditions to be notified.
the quality of liquor that is produced or sold in the state, except along with
26.0 Only a Police officer not below the rank of D.S.P. shall be authorized to
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27.0 Dry days: 15th August, 2nd October and 26th January. The period of closure
August. The liquor vends will be allowed to open from 5.00 PM to 12.00
PM. A stringent penalty of Rs. 50000/- has been fixed for violating the
29.0 Bhang
The license for wholesale vend of bhang shall be granted by the inviting
applications on the annual license fee of Rs.3.10 Lac. In case more than
To meet with the expenditure for IT services in the Excise and Taxation
Department, it has been decided to allow the transfer of all the fees
proposed to be charged under the excise policy for the year 2010-2011 to
ETTSA. Such fees consist of permit fee, import fee and export fee.
banker’s cheque, pay order or other pre paid Bank instruments into the
31.0 To give shape to this policy the procedure as laid down under Rule 36 of
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