State of Uttar Pradesh - Act
U.P. Excise (Settlement of Licenses for Wholesale of Country Liquor)(Eleventh Amendment) Rules, 2019
UTTAR PRADESH
India
India
U.P. Excise (Settlement of Licenses for Wholesale of Country Liquor)(Eleventh Amendment) Rules, 2019
Rule U-P-EXCISE-SETTLEMENT-OF-LICENSES-FOR-WHOLESALE-OF-COUNTRY-LIQUOR-ELEVENTH-AMENDMENT-RULES-2019 of 2019
- Published on 27 March 2019
- Commenced on 27 March 2019
- [This is the version of this document from 27 March 2019.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement.
2. Amendment of Rule 2.
- In the Uttar Pradesh Excise (Settlement of Licenses for Wholesale of Country Liquor) Rules, 2002, hereinafter referred to as the said rules, for Rule 2, the following rule shall be substituted, namely -"2. Definitions. - In these rules unless there is anything repugnant in the subject or context -3. Amendment of Rule 4.
- In the said rules, for existing Rule 4, the following rule shall be substituted, namely -"4. Grant of License. - (1) The licence for wholesale of country liquor shall be .granted by Excise Commissioner or an Officer authorized by him on submission of solvency certificate or certificate of owned property issued by authorized Income Tax Valuer bearing net worth not less than the requisite amount of licence fee and payment of licence fee preferably through e-payment platform and deposit of security amount through National Saving Certificate pledged in favour of The Excise Commissioner, Uttar Pradesh Prayagraj in accordance with the provisions of these rules, in every District in form CL-2 on application of applicant.4. Amendment of Rule 6.
- In the said rules, for existing Rule 6, the following rule shall be substituted, namely -"6. Eligibility for Licence. - (1) Licenses for shops of wholesale of country liquor for every district may be given to distilleries producing country liquor.5. Amendment of Rule 7.
- In the said rules, for existing Rule 7, the following rule shall be substituted, namely -"Issue of licence. - Licenses shall be in the form C.L.-2 and shall be granted district-wise on payment of licence fee preferably through e-payment platform and deposit of security amount through National Saving Certificate pledged in favour of Excise Commissioner, Uttar Pradesh, Prayagraj as fixed by the State Government from time to time.".6. Amendment of Rule 8.
- In the said rules, for existing Rule 8, the following rule shall be substituted, namely -"8. Supply of country liquor. - The Licensee shall procure supplies of country liquor in bottles of the prescribed capacity having Security Code as approved by the Excise Department as a proof of the payment of consideration fee applied on them, from distilleries who are licensed manufacturers of country liquor or in special case from bonded warehouse of country liquor i.e. B WCL-1 established in Uttar Pradesh by distilleries of other States after full payment in advance through e-payment platform of excise duty and such other levies or taxes as leviable from time to time.".7. Amendment of Rule 10.
- In the said rules, for existing Rule 10, the following rule shall be substituted, namely -"10. Area of country liquor sale and maintenance of registers. - (1) Wholesale Licensee in form CL-2 shall be entitled to sell country liquor, subject to the conditions of his licence to -8. Amendment of Rule 11.
- In the said rules, for existing Rule 11, the following rule shall be substituted, namely -"11. Issue of liquor and transport pass. - (I) Entries of all issues from wholesale shop to country liquor recipient retail shop shall be made in the retailer's passbook prescribed by the Excise Commissioner. Entries in the passbook shall be made and signed by wholesale Licensee or salesman authorized by him and duly approved by District Excise Officer. For transport of country liquor, wholesale Licensee shall prepare computer generated transport pass in the form prescribed by the Excise Commissioner in triplicate and upload on Uttar Pradesh Excise online portal. The first copy of the transport pass shall be handed over to the Licensee purchasing country liquor and second copy shall be made available to the District Excise Officer of the concerned district latest within twenty-four hours. Wholesale Licensee shall retain the third copy of the transport pass for his record.9. Amendment of Rule 16.
- In the said rules, for existing Rule 16, the following rule shall be substituted, namely -"16. Suspension, Cancellation and Penalties. - (1) Licensing Authority may suspend or cancel the Licence and forfeit the security money -(a)If any bottle or container of country liquor is found in the Licensed premises on which excise duty has not been paid and which does not carry the Security Code duly approved by the Excise Department as a proof of payment of duty;(b)If any other kind of liquor or intoxicating drug for which licence is not granted is found in the Licensed premises;(c)If Licensee charges from retailers of country liquor more than the maximum wholesale price fixed by the Excise Commissioner;(d)If any unauthorized security code making apparatus, spirit, colour, essence etc. is found in the Licensed premises.(e)If Licensee has made incorrect or fraudulent entries in records which resulted in loss of revenue;(f)If it is proved that the wholesale licence has been sublet or transferred;(g)If any liquor or intoxicating drug is found in the possession of the Licensee against the provisions of the Act or Rules;(h)If the assertions made in the affidavit or in the application form submitted by the Licensee at the time of application are found incorrect, false or misleading;(i)If it is found that the licence has been obtained in a fictitious name or the Licensee is holding the licence on behalf of some other person;(j)If Licensee fails to supply country liquor according to demand of strength, volume, brand and packing type within forty-eight hours of the receipt of indent for supply of country liquor along-with price including duty, other taxes and levy deposited under e-payment platform.(k)If licensee violates any of the conditions mentioned in the licence form.(l)If any stock is found without Bar Code/ Q.R. Code in the licenced premise.| SI. No. | Type of violation | For first time (in Rs) | For second time (in Rs) | For third time (in Rs) |
| 1 | 2 | 3 | 4 | 5 |
| 1 | Providing inducement to retail licensee forincreasing sale. | 10000 | 20000 | 50000 |
| 2 | Stock not found according to account. | 20000 | 30000 | 50000 |
| 3 | Proper indent register not maintained. | 10000 | 20000 | 50000 |
| 4 | Not putting up board out side licensed premise.Necessary information not written on the board. | 10000 | 15000 | 20000 |
| 5 | Proper arrangement of CCTV not found or CCTVnot functioning | 10000 | 20000 | 30000 |
| 6 | Inability to supply in prescribed time period. | 20000 | 40000 | 50000 |
| 7 | Minimum assessed stock not found. | 20000 | 30000 | 50000 |
| 8 | Inability to produce licence. | 5000 | 10000 | 30000 |
| 9 | Operation of licence by unauthorized salesman. | 5000 | 10000 | 20000 |
| 10 | Proper arrangement of cleanliness not found. | 5000 | 10000 | 15000 |
| 11 | Premises not found approved. | 10000 | 25000 | 50000 |
| 12 | Extension of premises without permission. | 10000 | 20000 | 30000 |
| 13 | Not sending retail shop-wise monthly supplyreport in brand-wise, capacity-wise, strength-wise andpackaging-wise. | 10000 | 20000 | 50000 |
10. Amendment of Form CL-2.
- In the said rules, for existing Form CL-2, the following form shall be substituted, namely -"CL-2(Licence for Wholesale vend of Country Liquor in a District)[Rule 2(e)]| Photo of Applicant | Photo of Co-Applicant |
| Photo of Licensed Premises |
1. Licence Number:
2. District:
3. Name, Full address and Aadhaar Number of the Licensee(s):
4. No. of CL-2 Licence
5. Licence Fee-(Rs):...................in figures ..............in words
6. Security deposit (Rs):................in figures ..............in words
7. Location of the licensed premises:
Locality and House Number............TehsilPolice StationNorthSouthEastWest8. Names, Address and Aadhaar Number of Authorized Salesmen -
1.
2.
3.
4.
Licence for the wholesale vend of "spiced" strong Country Liquor at a fixed strength of 42.8 % v/v, 36% v/v and plain/spiced mild country liquor at a strength of 25% v/v in bottles having capacities of 200ml. is hereby granted to above licence holder(s), at................... (place) in P.S.................: Tehsil............... in the District of...............w.e.f. from.................to March 31st, 20 ................ for which licence fee and security has been paid in accordance with Rule 7.The licence is subject to the following terms and conditions, the infraction of any of which or violation of the provisions of Rule 16 or a conviction for any offence under the U.P. Excise Act, 1910 or Narcotic Drugs and Psychotropic Substances Act, 1985 shall make the Licensee(s) liable for cancellation of the Licence and forfeiture of security deposit in addition to any penalties imposed under the relevant laws.Terms and Conditions1. The Licensee shall procure supplies of country liquor in bottles-of the prescribed capacity having security code as approved by the Excise Department as a proof of the payment of consideration fee applied on them, from distilleries who are Licensed manufacturers of country liquor or in special case from Bonded warehouse of country liquor i.e, BWCL-1 established in Uttar Pradesh by distilleries of other States after full payment in advance through e-payment platform of excise duty and such other levies or taxes as leviable from time to time.
2. The Licensee shall not charge more than the prescribed Maximum Wholesale Price of country liquor and additional licence fee as fixed by the Excise Commissioner, from the retailer.
3. The Wholesale licensee under the provisions of the licence may sell country liquor to retail licensee of the district or other Districts in accordance with the provisions of sub-clause (I), (II) and (III) of Rule 10.
4. Issue of country liquor to the wholesale vendor shall be under pass P.D.-25A. Computer generated passes and records of all such issues shall be maintained in the prescribed register.
5. Licensee shall enter all the indents received from the retailer including the demand of the retail licensee, date and time of the indent and quantity issued in the register prescribed by the Excise Commissioner and also upload such information on the website upexciseonline.in
The licensee or the authorized salesman of the licensee shall enter day to day issues of country liquor to the retailer in the prescribed sale register and also make entries in the passbook of the retailer and which shall also be uploaded online on the website of upexciseonline.in through MIS (Management Information System).7. The day-to-day account of opening balance, receipt, sale and closing balance, of country liquor, shall be maintained daily in the stock register.
8. The licensee shall be liable to supply the country liquor according to terms and conditions in Rule-8 of Rules 2002 (as amended) within 48 hours of receiving the indent, along with the cost of country liquor inclusive of consideration fee and other taxes etc. In case the licensee fails to supply the country liquor, his security deposit shall be liable to be forfeited and the licence shall be liable for cancellation.
9. The Licensee shall maintain a shop-wise register of the daily indents received and total issues made in respect of the indents and also upload on the specified website of the Excise Department of Uttar Pradesh.
10. The licensee shall prepare and issue computer generated transport pass in triplicate in the form prescribed by the Excise Commissioner in accordance with the provisions of Rule 11, in which name of the retailer, date of issue, purchased quantity and the consideration fee involved shall be entered.
B. Healthcare-based AYUSH Projects| Category | Regions Included |
| Category A | • Whole Districts of Pithoragrah,Uttarkashi, Chamoli, Champawat, Rudraprayag and Bageshwar |
| Category B | • WholeDistricts of Pauri Garhwal, Tehri Garhwal, Almora• All hillydevelopment blocks of District Dehradun other than Vikasnagar,Doiwala, Sahaspur and Raj pur.• All hilly development blocks of DistrictNainital other than Haldwani and Ramnagar |
| Category C | • Regionslocated above 650 mtrs from sea level of Raipur, Sahaspur,Vikasnagar and Doiwala development blocks of District Dehradun.• Ramnagar and Haldwani development blocksof District Nainital. |
| Category D | • WholeDistricts of Haridwar and UdhamSingh Nagar• Remaining area of District Dehradun andNainital (which are not included in category 'B' and 'C'). |
1.
) Non-polluting manufacturing enterprises of green and orange category (e.g. pharmaceuticals formulation) in Category A & B2.
) Activities which have been granted status of industry by the State Government (e.g. farming and tourism activities) in Category A & B3.
) Wellness Resorts in Category A & B4.
) Hospitals in Category A & B5.
) Paramedical Institute in Category A & B6.
) Only manufacturing activities shall be eligible in Category C & DA.3. Available Incentives & Subsidies1.
) Capital Subsidy - 15%-40% for various categories (maximum cap of Rs 15.00 lakhs to Rs 40.00 lakhs)2.
) Interest Subsidy - 0%-10% for various categories (upto Rs 8 lakh/year/unit)3.
) Stamp Duty Concession - 50%-100%A.4. Infrastructural & Institutional Support1.
) Establishment of Land Bank2.
) Single Window Facilitation and Clearance ActRefer Annexure 7.1 for the detailed incentives and concessions under Uttarakhand MSME Policy 2015B. Mega Industrial and Investment Policy 2015B.l. Catgeorization based on investment of projects| Category | Regions Included |
| Large Projects | Capital Investment from Rs 50-75 Crore |
| Mega Projects | Capital Investment from Rs 75-200 Crore |
| Ultra Mega Projects | Capital Investment of Rs 200 Crore and above |
1.
) AYUSH Drug Manufacturing UnitB.3. Available Incentives & Subsidies1.
) Capital Subsidy - 15% or maximum of INR 30 Lacks for Large/ Mega units2.
) Interest Subsidy - 7% (upto Rs 50 lakh)3.
) Stamp Duty Concession - 50%4.
) Allotment of Land - Allotment of land by SIDCUL under Single Window Policy as per the prevailing rates Refer Annexure 7.2 for the detailed incentives and concessions under Uttarakhand Mega Industrial & Investment Policy 2015C. Uttarakhand Tourism Policy 2018 (Investment of above Rs 50 Cr) Dept of Tourism shall provide the applicable financial assistance like incentives / reimbursements / subsidies to the eligible projects while Dept of AYUSH shall provide the necessary technical support / assistance.C. 1. Catgeorization of districts| Category | Districts Included |
| Category A | Pithoragrah, Uttarkashi, Chamoli, Pauri, TehriGarhwal, Almora, Champawat, Rudraprayag and Bageshwar |
| Category B | Udham Singh Nagar, Nainital,. Dehradun andHaridwar |
1.
) AYUSH Gram / Cluster2.
) Yoga Gram / Centre3.
) AYUSH Wellness Resort4.
) HomestaysC.3. Available Incentives & Subsidies (Please refer Uttarakhand Tourism Policy 2018)• Uttarakhand AYUSH Policy - Incentives• In addition to the incentives / reimbursements /grants of MSME Policy, Mega Industrial & Investment Policy of State Government and Uttarakhand Tourism Policy, the Deptt. of AYUSH, besides the Govt, of India's subsidy of 30% that may capped upto Rs. 5 Crore for each project under plant, machinery and building head, shall provide one time financial assistance of 10% or 1.50 Crore for hill districts and Rs. 1.00 Crore for plains district in addition to 30% of total projects cost under same head from its departmental budget.• Department of AYUSH shall set up an Investment Facilitation Desk (IFD) to provide necessary information on the list of investible tourism projects, shelf of each tourism projects, available infrastructure such as land and physical infrastructure and the various incentive schemes and opportunities available to make convenient for investors to take investment decisions. The IFD shall also conduct regular summit / conference and also ensure AYUSH participation in the Global Investment Summit. The board members shall be formed and the Director of AYUSH / Designated Officers shall be the nodal officer of the Investment Facilitation Desk. A Help Desk will be set up at the office of the Department of AYUSH6. Validity. - The policy would be effective for 5 years from 2018.
7. Annexures
| # | Particulars | Category A | Category B | Category B+ | Category C | Category D |
| 1 | Capital Subsidy to new tourism units | 40% (Max. up to INR 40 Lakh*) | 35% (Max. up to INR 35 Lakh)* | 35% (Max. up to INR 35 Lakh)* | 30% (Max. up to INR 30 Lakh) | 15% (Max. up to INR 15 Lakh)* |
| 2 | Interest Subsidy to newtourismunits (for first 3 years) | 10% (Maximum up to INR 8 Lakh/ yr/unit) | 8% (Maximum up to INR 6 Lakh/yr/unit) | 8% (Maximum up to INR 6 Lakh/yr/unit) | 6% (Maximum up to INR 4 Lakh/yr/ unit) | Nil |
| 3 | Stamp Duty Concession | 100.00% | 100.00% | 100.00% | 100.00% | 50.00% |
| 4 | Tax Incentives (GST) | 50 % SGST reimbursement for first 3 years ofoperation | 50 % SGST reimbursement for first 3 years ofoperation | 50 % SGST reimbursement for first 3 years ofoperation | Nil | Nil |
| 5 | Electricity Duty & Rate | As per industrial tariff | As per industrial tariff | As per industrial tariff | As per industrial tariff | As per industrial tariff |
| Parameters | Descriptions | |
| 1 | Capital Subsidy to new tourism units | 15% or maximum of INR50 Lacks for units MSME sector and15% or maximum of INR 30 Lacks for Large/ Megaunits |
| 2 | Interest Subsidy to new tourism units (for next5 years from commencement of commercial production) | Large Projects - 7%or Maximum Subsidy of INR 25 Lakh.Mega Projects - 7% orMaximum Subsidy of INR 35 Lakh.Ultra Mega Projects - 7% or Maximum Subsidy ofINR 50 Lakh |
| 3 | Stamp Duty Concession | 50% exemption on payment of stamp duty foreligible units on execution of Land Purchase/ Lease Deed. |
| 4 | Allotment of Land | • Allotment ofland by SIDCUL under Single Window Policy as per the prevailingrates.• Specialdiscount/ exemption of 15% to Large Projects, 25% to MegaProjects and 30% to Ultra Mega Projects on prevailing rate duringland allotment• 20% of land premium/ price afterexemption/ discount would be payable upfront and rest amount withinterest in equal instalments for next 7 years |
| 5 | Land Registration Fee | Concession in Registration Fee of Land Purchase/Lease Deed by charging INR 1 Re for each INR 1000 Rs value. |
| 6 | Electricity Duty & Rate | Concession of INR 1 Re per unit on electricityunits consumed with no undeclared power cuts for next 5 yearsfrom commencement of commercial production. 100% exemption onpayment of electricity duty for next 5 years from commencement ofcommercial production. |
| 7 | Payroll assistance | INR 500 per month per additional employee (INR700 per month per additional women employee), provided totalnumber of employees exceed at least 2 times of "SpecifiedThreshold of Direct Employees". Additional employee meansnumber of employees exceeding "Special Threshold of DirectEmployees". |
| 8 | Incentives and concession for first 5 years fromdate of production | • LargeProjects: 30% of SGST reimbursement for first 5 years from dateof operations (Business to Customer) after adjusting input taxcredit.• Mega Projects: 50% SGST reimbursement forfirst 5 years from date of operations (Business to Customer)after adjusting input tax credit. |
| ASHA | Accredited Social Health Activists |
| ASU&H | Ayurveda, Siddha, Unani &Homoeopathy |
| AYUSH | Ayurveda, Yoga & Naturopathy, Unani, Siddha&Homoeopathy |
| CCRAS | Central Council for Research in AyurvedicScience |
| CCRH | Central Council for Research in Homoeopathy |
| CCRS | Central Council for Research in Siddha |
| CCRUM | Central Council for Research in Unani Medicine |
| CD | Communicable Diseases |
| CME | Continuous Medical Education |
| CRIH | Central Research Institute of Homoeopathy |
| GMP | Good Manufacturing Practice |
| Gol | Government of India |
| GoUK | Government of Uttarakhand |
| LSCS | Lower Segment Caesarian Section |
| LSGI | Local Self Government Institution |
| MSME | Micro, Small and Medium Enterprises |
| MoT | Ministry of Tourism |
| NABH | National Accreditation Board for Hospitals &Healthcare Providers |
| NAM | National AYUSH Mission |
| NHPS | National Healthcare Protection Scheme |
| NCD | Non Communicable Diseases |
| NMM | National Manuscript Mission |
| NRHM | National Rural Health Mission |
| OP | Out-patient |
| PG | Post Graduate |
| PHC | Primary Health Care |
| PPP | Public Private Partnership |
| R&D | Research & Department |
| RRI | Regional Research Institute |
| RSBY | Rashtriya Swasthya Bima Yojna |
| SMPB | State Medicinal Plant Board |
| SRRI | Siddha Regional Research Institute |
| SRS | Sample Registration System |
| UAU | Uttarakhand Ayurved University |
| UASH | Uttarakhand AYUSH Accreditation Standards |
| UG | Under Graduate |
| WHO | World Health Organizations |