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State of Punjab - Section

Section 36A in The Punjab Liquor Licence Rules, 1956

36A. [ Sale price, license fee and quota of PML, IMFL and Beer. [Substituted by Punjab Notification No. G.S.R.14/P.A.1/1914/S.59/ Amd.(136)/2018, dated 22.3.2018 (w.e.f. 2.4.1956).]

(1)The Punjab Medium Liquor of 50 degree, Rum/Gin/whisky of 65 degree and 75 degree shall be allowed to be sold at PML vends.
(2)The minimum retail sale rates per bottle in respect of Punjab Medium Liquor 50 degree, 65 degree and 75 degree shall be fixed on the basis of the following formula:-
Serial No. Type of liquor Indicative Formula for determining minimumretail Sale rates
1 PML 50 degree, 65 degree and 75 degree,exceptareas at Serial No. 2 below (EDP of open quota + Excise Duty payable atL-13 + VAT + L-13 expenses + Excise Duty payable at L-14A stage +Special License fee) + 21 percent margin (to be rounded off tonext rupee)
2 PML 50 degree, 65 degree and 75 degreeforLudhiana, Jalandhar, Patialaand Amritsar districts. (EDP of open quota + Excise Duty payable atL-13 + VAT + L-13 expenses + Excise Duty payable at L-14A stage+ Special License fee) + 25 percent margin (to be rounded off tonext rupee)
Apart from this, the maximum retail price of PML shall not exceed 12.5 percent more than its minimum retail price. In addition, it shall be obligatory for liquor vendors (L-14A/L-2 licensee) to issue cash memo / invoices for all the sales effected by them from their vends.
(3)
(i)The per bottle minimum retail sale rates of Indian Made Foreign Liquor to be sold in the State of Punjab, shall be fixed according to calculation formula as under:-
Serial No. Type of liquor Indicative Formula for determining minimumretail Sale rates
1 Indian made foreign liquor (EDP + Excise Duty payable at L-1 stage +indicative L-1 margin of 5 percent of EDP + VAT + Excise Dutypayable at L-2 stage + Special License fee) + 22 percent margin(to be rounded off to next rupee
Liquor vendors (L-14A/L-2 licensee) shall issue cash memo / invoices for all the sales effected by them from their vends.The minimum retail sale rate of those categories, which have not been covered in the above table, shall be fixed on the basis of the above formula. It shall be mandatory for the licensee to display the rates of popular brands on his vend prominently. The Excise Commissioner, may issue instructions from time to time for the rates of any other brands to be displayed as per requirement.
(ii)If at any stage EDP of any brand changes its minimum retail sale price, shall also be changed as per the formula. Minimum retail sale price for a different size of bottle/container, other than those mentioned above, shall be fixed proportionate to their volumes based on the minimum and maximum retail sale price fixed for 750 ml, 375 ml and 180 ml by the Excise Commissioner.
(4)The minimum retail sale price of Beer per bottle at L-14A and L-2 vends shall be fixed according to calculation formula as under:-
Serial No. Type of liquor Indicative Formula for determining minimumretail Sale rates
1 Beer (EDP + Excise Duty payable at L-1 stage +indicative L-1 margin of 5 percent of EDP + VAT + Excise Dutypayable at L-2 stage) + 22 percent margin (to be rounded off tonext rupee)
Provided that in case a licensee is found guilty of selling the liquor in contravention of the prices fixed as mentioned in sub-rules (2),(3),(4), he shall be liable for the following action, namely:-
For 1st offence Penalty of Rs. Three lac ;
For 2nd offence Penalty of Rs. Ten lac; and
For 3rd or subsequent offences Suspension of the license of licensing unit orgroup or zone for one week.
If any liquor on which the leviable excise duty has not been paid is detected at the licensing unit/vend, then the license of that licensing unit/vend shall be cancelled. If such liquor on which excise duties has not been paid is subsequently found at other vends/licensing units of the same group, then the whole group shall be cancelled. The fixed license fee deposited for the licensing unit/group as the case may be shall stand forfeited.
(5)L-2 licensee shall not sell liquor for the functions to be held in marriage palaces/ banquet halls against L-50A permit at a price higher than the minimum retail price of liquor:Provided that in case a licensee is found guilty of selling the liquor in contravention of the price fixed above then, a penalty of Rupees One Lac shall be imposed upon him. In case of repeated violation, the penalty shall be double the amount imposed during the previous violation and on violation for the third time, his vend shall be closed for one month. If the vend is closed by the competent authority on account of some violation of excise law/rules or non-deposit of minimum guaranteed revenue, the licensee shall not be allowed to claim the loss on his committed minimum guaranteed revenue.
(6)The maximum value (minimum guaranteed revenue) of one licensing unit shall be upto four hundred Lac rupees. The minimum guaranteed revenue of more than one group/zones in Corporation and other urban area or Nagar Panchayat shall be kept equitable, with a variation of twenty percent as far as possible. The quota of PML shall be 578 lac proof litre and that of IMFL shall be 248 lac proof litre and that of Beer shall be 257 lac bulk litre. Canned Beer shall be included in the quota of Beer. However, RTD and BIO brands shall not be the part of the quota of IMFL and BEER.Minimum guaranteed quota of PML will be distributed by the Excise Commissioner amongst the Divisions and the Collector cum Deputy Excise & Taxation Commissioners of the Divisions shall further distribute allocated quota to their respective districts, which shall further be distributed among different licensing units/group/zones.
(7)A successful allotee shall get the vend premises approved before actually operating the vend. Approval shall be accorded automatically in respect of the vend where a vend is functioning during the year 2017-18. For any other place the approval of the department shall be required before a licensee is to operate the vend. L-2 vends shall be allowed to be operated in the premises of the L-14A vend only and not under a separate roof. In urban areas, where there are no zones, licensee shall be allowed to open vend at any place. Where there are zones, the number of vends shall be fixed and licensee can open vend in the area of his allotted zone only. In Rural area, the vends shall be allowed to open on the basis of revenue limit of the village. The site of liquor vends which are covered by the orders passed by Courts shall not be approved on the basis of the above provision. The licensee shall be bound to obey the orders passed by the Hon'ble High Court/ Supreme Court. The licensee shall be bound to comply with the orders of the Hon'ble High Court in CWP No.4681 of 2014 - Market Welfare Society, Mohali Vs State of Punjab. Apart from this, the licensee shall ensure compliance of the provisions of the Punjab Excise Act, 1914.No illegal/unauthorized branch or vend shall be allowed to be opened anywhere in the State. If a licensee opens illegal/unauthorized branch or vend , that illegal/ unauthorized vend shall be closed immediately. His approved vend shall also be closed for a period of one month.]