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SALIENT FEATURES OF THE EXCISE POLICY FOR THE

YEAR 2010-11

1.0 Manner of disposal of PML and IMFL vends.

The retail vends of PML L-14A license and IMFL L-2 license shall be

granted by inviting applications after giving proper publicity. In case the

number of applications is more than the number of licensing units or a

group of licensing units to be allotted in a given area, then the allotment

would be made through a transparent system of draw of lots in the

presence of applicants and the general public. Observers will also be

appointed by the Department/Government at each venue where the

process of allotment has to be made.

2.0 Licensing Units

The PML and IMFL vends shall be disposed of as Licensing Units. A

Licensing Unit in urban areas may consist of one L-14A vend and one L-2

vend. In rural areas, a Licensing Unit may consist of single or multiple

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

has been observed that most of the successful applicants tend to

concentrate their vends in prime localities where they foresee, or can

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

causing unnecessary inconvenience to customers of such areas. It also


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encourages operation of bootleggers/ smugglers in such areas. The

instant proposal envisages earmarking of geographical areas to

successful applicants. They would be required to open 5 (five) to 9 (nine)

units, (as fixed by the department before inviting the applications)

depending upon various parameters like the population of the area, within

the given geographical zone. The quota and license fee of all zones would

remain identical as far as possible. The zones would be allotted to the

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

other for the allotment of the zone. Once an applicant is declared

successful, a draw for allotting a zone to him would be made

simultaneously. The next draw would take place after the necessary

formalities have been completed by the successful applicant in

accordance with clause 9.0 of the policy.

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.

4.0 Applications and Allotments

Allotments will be made on applications. The applications will be invited

according to the licensing units/ groups/ zones proposed in clauses 2.0

and 3.0 above.

4.1 To provide equal opportunity for all the applicants and to reduce the

monopolistic tendencies, the department has restricted the number of

applications to be filed by a single person. Accordingly, for the disposal of

vends for 2010-2011, a person will not be allowed to submit more than five

applications per licensing unit/ group/ zone in Corporation areas, i.e. if

there are ten (10) licensing units/ groups/ zones in a Corporation area, the

applicant will not be allowed to file more than 50 applications. However, in

other urban areas namely District Head Quarter, Sub Divisional Head

Quarters, Municipal Committees, other than district Head Quarters &

Nagar Panchayats, a person may not be allowed to file more than 30

applications irrespective of the number of licensing units/ groups in that

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area. Similarly, in rural areas the limit will be of 20 applications for each

licensing unit/ group.

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

of Excise laws in such area, he may cancel the allotment procedure. To

facilitate the re-allotment of such units, the Excise & Taxation

Commissioner may invite fresh applications with or without reorganizing

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

application fee paid by the applicant will be refunded to him.

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

remaining part of the year.

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

read out the name of the successful applicant

5.0 Application Fee


The cost of application form will be Rs. 10000/- for one L.U. In case the

L.U’s are allotted in groups or zones mentioned in clause 3.0 above, then

the fee structure may be as follows:-

i) Group of two units Rs. 18000/-


ii) Group of three units Rs. 27000/-
iii) Group of four units Rs. 36000/-
iv) Group of five units Rs. 42000/-
v) Group of six units Rs. 45000/-
vi) Group of seven units Rs. 50000/-
vii) Zones within Corporation Rs. 50000/-
Towns of Amritsar, Jalandhar
and Ludhiana.

5.1 The fee will be non-refundable except in cases where;

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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

the welfare of scheduled casts and be used to meet the expenditure on

their pensions and shagun scheme.

6.0 License Fee

The value of one licensing unit in terms of license fee is as under:-


Sr. Category Value
No.
1 Municipal Corporation Rs. 50.00 Lac to Rs. 100.00 lakh
with variation of Rs. 1.00 Lac.
2 Municipal Committee and Rs. 35.00 Lac to Rs. 100.00 Lac
Notified Area Committee with variation of Rs. 1.00 Lac.
(including Nagar
Panchayat)
3 Rural Rs. 15.00 Lac to Rs. 100.00 Lac
with variation of Rs. 1.00 Lac.

7.0 Extra license fee

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

will be levied as under:-

Sr. Name of the item Rate (in Rs.) Security (in


No. Rs.)
1. 2. 3. 4.
1 L-1 1200000 15000
2 L-1B 300000 5000
3 L-1C 10000 1000
4 L-2A (Urban & Rural) 1000

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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

for both IMFL and PML.

The state quota of PML is allotted as under:-

Sr. No. Name of Quota of PML


Division ( in PLS)
1 Amritsar 8807150
2 Jalandhar 16650096
3 Ludhiana 16232509
4 Patiala 18875430
5 Ferozepur 10717510
6 Faridkot 9117305
Total 80400000

From the allocated quota depicted above, the Deputy Excise &

Taxation Commissioners will further distribute it to their respective

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

to be common to all the L.U’s. The license fee, therefore, would

automatically be the same for L.U’s in one location category.

8.2 The license fee as well as quota in proof liters of PML and IMFL will be

disclosed and notified to the intending applicants in advance.

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

Commissioner, Punjab in equal measure. Each L-14A licensee of a district

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.

402 Lac PL of PML from any distilleries of his choice.

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

the year 2010-11.

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

PML. The Extra License Fee on such conversion shall be at a

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

producing their own registered IMFL brands.

On the converted quota of PML, other levies such as additional

license fee, special license fee, permit fee, department development cess

etc shall have to be charged as applicable on IMFL.

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

quota of PML of a quarter allotted to a licensee, shall have to be lifted

before he is issued permits for the quota of the next quarter.

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

shall be treated as open quota to be lifted from any distillery of the

licensee’s choice in the case of PML and from L-1 of his choice in the

State in the case of IMFL.

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

cancel the license.

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

department also intends to introduce on-line issuance of excise passes.

To facilitate this, the distilleries will make arrangements for installation of

requisite hard-ware and obtain the prescribed internet band-width.

9.0 Security

To simplify the system of taking 15% security from successful applicants

the department has made a provision that a successful applicant will be

required to pay allotment fee immediately on the draw of his lot which will

be Rs. 10.00 Lac per unit/group/zone in the case of corporation towns,

Rs. 5.00 Lac per unit/group in District Head Quarters and Rs. 2.00 Lac per

unit/group in other cases. This payment may be made by cash or through

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

to deposit allotment fee will lead to disqualification and cancellation of

allotment. This measure will ensure that no successful allottee is able to

wriggle out of his liability.

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9.1 The allotment fee charged in the above manner will be adjusted towards

the 15% security. Which will be recovered in the following manner:-

(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

have to be deposited by 31st March in case this date preceeds the 48

hours or 96 hours allowed above.

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

Rs. 25000/- in Corporation area and Rs. 10000/- in other areas.

10.0 Location of the Unit and opening of vend

Urban area:

In urban areas, other than the Municipal Corporation of Amritsar,

Jalandhar and Ludhiana, a licensee would be allowed to open the vends

anywhere in the city provided that place does not entail objections such as

proximity to any religious place or any educational institution or any other

such places prohibited under the law (The distance shall be measured

from the main entrance of religious place or any educational institution). In

the Corporation towns of Amritsar, Jalandhar and Ludhiana, the vends

may be opened by the licensee within the allotted zone only.

No rural vend may be allowed to be opened with in a radius of 3

KM of the Municipal Corporation area. However, the area outside the

limits of Municipal Corporation upto 1.5 KM shall be deemed to be the part

of that Municipal Corporation area. Similarly, the area upto 100 meters

beyond the limits of the Municipal Committees shall be deemed to be the

part of that Municipal Committee. The licensee would have to get the site

plan approved before the commencement of the business. Approval for

location of a vend would not be denied in respect of a location at which a

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

vend. A L-2 vend would be allowed to operate in the premises of the

L-14A vend only and not under a separate roof. For each urban area,

number of Units will be determined and each Unit should be required to

have the same license fee and quota of liquor in terms of PL.

10.1 Rural area:


Unlike for urban vends, the location of rural vends shall be determined and

specified by the Department. The applications for these vends would

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

same quota and same license fee.

Liquor vends in villages will be located out side the “phirni”.

Opening of un-authorized vends will be strictly dealt with by the

department. Officer concerned will ensure that no unapproved vend

functions in their jurisdiction.

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

exercised over the ihatas so that no public nuisance is created in the

vicinity of the liquor vends.

11.0 Quantity of liquor packaged per unit


Following types of liquor, quantity and packing types will be allowed

during the year 2010-11:-

Types of liquor Qty. Packaging Type


PML 500 750 ml Glass bottles and Pet
Rum/Gin/ Whisky 375 ml bottles with the grammage
650 200 ml as prescribed by the Govt.
180 ml in the Ex-distillery Issue
100 ml (Nano) Price.
PML 500 180 ml Pouch
IMFL750 750 ml Glass bottles, *Pet bottles,
375 ml Tetra packs.
180 ml
* The pet bottles of only Food-Grade type shall be allowed to be used.

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11.1 It is the practice to fix minimum and maximum retail price of IMFL on the

basis of the packing and amount of liquor in a bottle or other container. It

has been observed that some times during the currency of the year, the

distilleries request for different shapes and sizes for their products. For

example, a particular brand of whisky being sold in 750 ML bottles, may

now be intended to be sold in 1 Liter or 500 ML bottles. The minimum sale

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.

12.0 No. of Vends.

There may be increase or decrease of 2% in the number of vends.

13.0 Levies of PML

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

issuance of permits to L-14A licensees.

14.0 Minimum Retail Sale Prices

The minimum retail price for PML shall be as under:-

Minimum Retail Sale price 2010-11


(a) Punjab Medium Liquor 500
Quart = Rs. 95/-
Pint = Rs. 55/-
Nip = Rs. 35/-
Nano = Rs. 25/-
(b) Rum/Gin/Whisky 650
Quart = Rs. 110/-
Pint = Rs. 65/-
Nip = Rs. 35/-
Nano = Rs. 25/-
14.1 IMFL shall be continued to be sold in Punjab in the present 13
categories as under:-
Name of the Category E.D.P.(Landed Cost per
case of 9 BL in Rs.)
Economy 100-300
Medium 301-450
Regular 451-650
Semi Premium 651-800
Upper Semi Premium 801-900
Premium 901-1200
Super Premium 1201-1900
Semi Deluxe 1901-2300
Deluxe 2301-2800
Upper Deluxe 2801-3200
Super Deluxe 3201-4000

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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:-

Minimum Retail sale price of IMFL for the year 2010-11


(Fig. in Rs.)

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

States shall be exempted from prescribed maximum retail sale price.

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

special assessed fee @ Rs.5/- per BL will be charged on strong beer

having alcoholic contents from 5.25% to 8.25% v/v at L-1 stage.

15.1 FUSION BEER

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.

The brewery would be requiring excise permission for purchase of

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.

16.0 Brand/ Label Registration Fee

Brand/ Label Registration Fee on Punjab Medium Liquor shall be levied

@ 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.

17.0 Late fee for D-2 license

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

stipulated period, a late fee of Rs. 5.00 Lac shall be charged.

17.1 Late fee for B-1 license

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.

18.0 L-1 License

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.

18.1 License for L-1B/L-2B

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

annum. The license L-2B is altered as under:-

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

place of entertainment. The fee for this license shall be as under:-

Minimum fee- Rs. 1000 per license per day.

Maximum fee- Rs. 100000 per license per day.

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/-

L-50A permit holder shall be allowed to purchase liquor and beer

from any L-2 vends falling in the excise circle limits in which the venue of

celebration is situated.

19.0 License for retail sale of wine and beer (L-2W)

To encourage the consumption of lighter beverages in place of hard liquor,

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

abroad (bottled in origin) will be allowed to be sold.

20.0 Micro Brewery/ Brewery Pub

In view of the health hazard posed by consumption of hard liquor, it is

appropriate that people should be encouraged to consume lighter

beverages like beer. To this end, the micro breweries/ brewery pub shall

be allowed to set up in the State. These establishments will be allowed to

serve their product to customers in lounges on their premises. The beer

produced here will not be sold in retail else where in the market. This

license shall be in Form B-1M. This license shall be renewable by the

Collector. The license fee for this license will be Rs. 5.00 Lac. The

assessed fee will be Rs. 10/- per BL.

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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

improved tremendously. Rectified Spirit (RS) if obtained, is minimal. All

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

other sources due to less distillation. Sometimes their requirement for

manufacturing liquor temporarily exceeds their production capacity. In

such situations, D-2 license holders shall be allowed such purchase with

the prior approval of the ETC, Punjab.

In situations where the entire distillation activity of any distillery has

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

may be deemed fit.

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

apply mutatis-mutandis to B-1, BWH-2 licensees.

22.0 Stricter administrative control over the distilleries.

The department would keep a close watch on the activities of the

distilleries and for any violation of Excise Laws or Rules, the distillery will

be immediately closed, after following due procedure, for one month on

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

due procedure. The distilleries will be required to install CC Cameras at

specified locations in their premises. The specifications for such Cameras,

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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

a measure will be borne by the distilleries or recovered from them.

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

Collector of the concerned Divisions.

23.1 Assessed fee on hard bars (L-3, L-4, L-5 and L-4, L-5) and Club bars
(L-12C)

In accordance with the existing provision in the Punjab Liquor License

Rules, 1956, the assessed fee levied on L-3, L-4, L-5 and L-4, L-5 and

L-12C is fixed by the Collector based on probable sales of the licensed

premises or on the basis of previous year’s assessed fee. The assessed

fee hereinafter shall be recovered in the same manner as for L-1 (CSD)

i.e. at the time of issuance of permit to these licensees.

24.0 Renewal of L.U’s for the year 2011-12

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.

25.0 On the pattern of introduction of single window service in various

departments of the Punjab Government, no official of any kind can check

the quality of liquor that is produced or sold in the state, except along with

the concerned Excise Officer of the area.

26.0 Only a Police officer not below the rank of D.S.P. shall be authorized to

check excise vends. He should not book petty offences of technical

nature. Whenever, a Police Officer is to check a liquor vend/ distillery etc.

he should be accompanied by an excise officer not below the rank of an

Excise Inspector of the concerned area liquor vend/distilleries etc.

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27.0 Dry days: 15th August, 2nd October and 26th January. The period of closure

of vends will be from 7-00 AM to 5-00 PM on 26th January and 15th

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

provision of closed day.

28.0 Working hours will be from 07.00 AM to 12.00 Mid-night.

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

one application is received for a particular vend, the system of allotment

by draw of lots shall be followed.

30.0 Financing IT Expenditure from Excise Levies

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.

The payment of these fees shall be made by demand draft,

banker’s cheque, pay order or other pre paid Bank instruments into the

account of the Excise and Taxation Commissioner, Punjab.

31.0 To give shape to this policy the procedure as laid down under Rule 36 of

Punjab Liquor License Rules 1956 shall be followed.

(A. Venu Prasad)


Excise & Taxation Commissioner, Punjab,
Patiala.

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