Section 35B(36) in The Punjab Liquor Licence Rules, 1956
(36)In the event of increase in the rate of duty levied under the Punjab Excise Fiscal Orders, 1932 on foreign liquor, the difference in duty due to such increase shall be payable in the nature of fee by a licensee, holding a wholesale or a retail license or both, as the case may be, in respect of stock of foreign liquor on which the aforesaid duty stands paid at the lower rate.
