Section 25(3) in The Punjab Liquor Licence Rules, 1956
(3)The L-2 and L-14A licensee shall deposit all duties/levies on his minimum guaranteed quota by the end of each month, irrespective of whether the quota is lifted or not. In case the licensee has not lifted the minimum guaranteed quota prescribed for the previous month and has paid full levies and in the next month, after lifting more than prescribed percentage of the minimum guaranteed quota for that month, he can get his deposited levies for un-lifted quota of previous month adjusted.]
