Section 35B(44) in The Punjab Liquor Licence Rules, 1956
(44)Regarding carried forward quota/stock-Licensee can carry forward unsold quota/stock of the year 2017-18 to the year 2018-19. The unsold quota of the licensee for the year 2017-18 which is carried forward shall be adjusted in the minimum guaranteed quota. No licensee shall acquire more then his minimum guaranteed quota of April and May as carried forward quota from the unsold stock of the previous year. A licensee for the year 2017-18 can transfer his unsold quota/stock to any new licensee. No excise duty shall be leviable on carried forward quota. A transfer fee shall be charged on carried forward quota. This fee shall be @ Rs.319/-per PL on PML and Rs.385/- per PL on IMFL and Rs.65/- per BL on Beer. The licensee shall pay the required special license fee also.The transfer fee shall also be charged on the unsold stock of the L-1 licensee of 2017-18. The rate of this fee shall be the difference of extra license fee paid on IMFL brands at L-1 stage and excise duty leviable at L-1 stage.For Beer brands, the rate of this fee shall be the difference of assessed fee paid at L-1 stage and excise duty leviable at L-1 stage. The licensee shall give information of his unsold/carry forward quota to Assistant Excise and Taxation Commissioner of his district upto 31st March.] [Substituted by Notification No. G.S.R. 21/P.A. 1/1914/S.59/Amd. (121)/2011, dated 18.3.2011 (w.e.f. 2.4.1956).]
