Section 8 in Punjab Liquor Prohibition Rules, 1955
8.
A person desirous of obtaining a licence in from Pn. 1 shall apply to the Collector through the Excise and Taxation Officer of the district in form Pn. 2 for the orders of the Financial Commissioner. The Financial Commissioner may, for reasons to be recorded in writing, refuse to grant the licence.E - Maintenance of Accounts
