Section 35B(41) in The Punjab Liquor Licence Rules, 1956
(41)IT fee shall be levied on Punjab Medium Liquor, Indian Made Foreign Liquor at the rate of Rs.0.50/- per proof litre and on Beer Rs.0.50/- per bulk litre. This shall be leviable at the time of issuance of transport permit for transport of PML, IMFL and BEER from the manufacturer to the wholesale licensee, L-1 and L-13 as the case may be.
