Section 35B(16) in The Punjab Liquor Licence Rules, 1956
(16)In the Minimum Guaranteed Revenue, the fixed license fee and the Excise duty leviable on the Minimum Guaranteed quota (at L-14A, L-2, L-13 and L-1 stage) and Special License Fee shall be included. If the licensee fails to lift required minimum guaranteed quota as per conditions of license at the end of each month, he shall be liable to deposit an amount equal to the sum of excise duty and duty payable at the L-13 stage on un-lifted quota of PML. For un-lifted quota of IMFL, he shall be liable to deposit an amount equal to the sum of excise duty and duty (as per minimum slab) payable at L-1 stage. Similarly for un-lifted quota of Beer, the licensee shall be liable to deposit an amount equal to the sum of excise duty and duty (as per minimum slab) payable at L-1 stage.
