23. Restriction on grant of licence to certain persons.
- Persons to whom licences may not be granted.In addition to the provisions contained in section 13, licence for the vend of intoxicant shall not be given to: -(a)any person who does not have Permanent Account Number of the Income Tax Department or has not been assessed to income tax;(b)any person who is not registered under the Delhi VAT Act, 2004;(c)any person who has held a licence in Delhi for the sale of any intoxicant and has failed to pay due excise revenue and not exempted by an order of the Government from payment of duty.
