Section 22 in Punjab Liquor Permit and Pass Rules, 1932
22.
The [Excise Commissioner] [Legislative Supplement Part III dated 28.1.72.] is pleased to prescribed the following forms and conditions for the exemption permits referred to in order 18 of the Punjab Liquor Import, Export, Transport and Possession Orders :-(a)and (b) Deleted.(c)A permit for the possession of ordinary country spirit for private use granted to any person for use on any special occasion shall be granted [by the Collector, on payment of fee of one hundred rupees,] [Substituted for 'by the Collector' by Punjab Notification No. G.S.R. 16/P.A. 1/14/Sections 34 and 59/Amd. 23/2005. Dated 18.3.2005.] in Form L. 43 and shall cover the transport of such spirit.(d)A permit for the possession of denatured spirit granted to [educational institutions, hospitals, dispensaries, research institutions or to] [Legislative Supplement Part III dated 21.10.70.] any chemist, varnish maker or other person engaged in any business who requires large quantities of denatured spirit for the purpose of his business shall be granted by the Collector in Form L. 42-A.A fee at the rate of [two rupees] [Substituted for 'two rupee' vide Punjab Government Notification No. G.S.R. 16/P.A. 1/14/Sections 34 and 59/Amd.(19)/2002 dated 27.3.2002.] per bulk litre on the quantity of denatured spirit which the permit holder has been permitted to posses shall be recovered at the time of issue of the permit:[Provided that in respect of denatured spirit consumed by the industries which are declared by the Excise Commissioner to be alcohol based industries the fee would be assessed at the rate of [[fifty paise] [Legislative Supplement Part III dated 13.3.1978.]]per bulk litre :][Provided further that in case a permit holder is allowed to import denatured spirit from outside the State of Punjab, he shall pay reduced fee at the rate of [forty five paise] [Legislative Supplement Part III dated Legislative Supplement Part III dated 24.9.81.] [per bulk litre.] [Substituted for 'thirty paise' by Punjab Notification No. G.S.R. 16/P.A. 1/14/Sections 34 and 59/Amd. 23/2005. Dated 18.3.2005.][Provided further that] [Legislative Supplement Part III dated 13.3.78.] no fee shall be charged on the quantity of tenatured spirit on which fee has already been recovered previously in the Punjab.[Provided further that] [Legislative Supplement Part III dated 13.3.78.] in any case of a special nature falling under this sub-rule the [Excise Commissioner] may vary the condition of the permit granted for possession of denatured spirit in such manner, as he may think fit may remit the fee prescribed thereof.Note - Rectified spirit of 66 degree to 69 degree over proof strength specially denatured with two per cent kerosene in the manner prescribed by the [Excise Commissioner] [Legislative Sub. Part III dated 28.1.72.] to be used as fuel for motor vehicles shall be exempted from the payment of permit fee provided that the issues are made in accordance with such conditions as may be prescribed in this behalf by State Government.(e)A permit for the possession of [rectified spirit or extra neutral alcohal] [Substituted 'rectified spirit' by Notification No. G.S.R. 48 P.A.1/1914/Ss.34 and 59/Amd.(34)/2012, dated 10.9.2012.] granted to any Chemist Medical Practitioner Superintendent of a Hospital, approved homeopathic chemist or practitioner, arsenals of the Ordinance Department, or to any hospital, dispensary, scientific body or educational institution, or to any other who requires large quantities of [rectified spirit or extra neutral alcohal] [Substituted 'rectified spirit' by Notification No. G.S.R. 48 P.A.1/1914/Ss.34 and 59/Amd.(34)/2012, dated 10.9.2012.], shall be granted by the Collector in Form L. 42-B.(f)The Collector is authorised to grant a permit for the possession of specially denatured spirit in excess of the limit specified for retail sale, to soap manufacturers for the purpose of their business. Such permits shall be in Form L. 42-C and will be issued only on execution of a bond to secure the proper storage and use of such spirit. Such bond shall be in Form L. 48.(g)[ A permit fee shall be leviable at the rate of Rs.2/- per proof litre on Indian Made Foreign Liquor and Imported Foreign Liquor, Rs.2/- per bulk litre each on Beer, denatured spirit and rupee one and twenty paisa per bulk litre on denatured spirit when imported from other States/Union Territory. It shall be leviable at the rate of rupee ten per bulk litre on rectified spirit or extra neutral alcohol transferred from D-2 to D-2 and BWH-2 licensees to be used for the manufacture of Indian made foreign liquor meant for sale in Punjab except in case of brands having EDP below rupees 500 per case, it shall be leviable at the rate of Rs.2/- per bulk litre. Permit fee shall be recovered from L-1, L-1A, L-1B, D-2 and BWH-2 licensees, as the case may be. The D-2 licensee shall transfer rectified spirit or extra neutral alcohol for manufacture of Indian made foreign liquor meant for sale in Punjab only against permit or permission given by the department even within its own premises. Permit fee shall be applicable to this transfer. Permit fee shall be recovered at the time of issuance of permits. The D-2/ BWH-2 licensees shall have the option to pay the permit fee in advance on anticipated monthly use meant for sale of Indian made foreign liquor in Punjab. The amount of advance permit fee shall be reconciled at the end of every month with the actual RS/ENA used for manufacture of IMFL meant for sale in Punjab and exported out of Punjab: [Substituted by Notification No. G.S.R. 18/P.A.1/1914/Ss. 34 and 59/Amd.(36)/2014, dated 20.3.2014 (w.e.f. 12.11.1932).]Provided that the transfer of Indian Made Foreign Liquor, Imported Foreign Liquor and Beer from L-1 of one district to L-1 of another district shall be allowed only with the approval of the Excise Commissioner, Punjab or the any other officer authorized by Excise Commissioner, Punjab. Permit fee on IMFL per proof litre and on Beer per bulk litre at the rate of Rs.1/- shall be charged on said L-1 to L-1 transfer:Provided further that the payment of permit fee shall be made through demand draft, bankers cheque, pay order or other prepaid Bank instruments, into the account of Excise and Taxation Commissioner, Punjab, out of the receipts on this count Rs.1/- per proof litre on Indian Made Foreign Liquor and Imported Foreign Liquor, Rs.1/- per bulk litre each on Beer, denatured spirit and sixty paisa per bulk litre on denatured spirit when imported from other States/ Union Territory shall be transferred to Social Security Corpus every month. The remaining amount of permit fee shall be transferred by him to the Excise and Taxation Technical Service Agency.](h)Deleted.
