Section 40(18) in The Punjab Liquor Licence Rules, 1956
(18)A licence in form L. 16 to reduce country spirit. - (a) The licensee is authorised to reduce by the addition of water spirit of an original strength not exceeding 43 degrees over proof.(b)The reduction must be done in a special empty receptable. Water used for reduction must be pure and the licensee must comply with the directions of the Collector regarding the water supply.(c)Timely intimation must be given to the Excise Officer when reduction is to be done.(d)The licensee shall maintain accounts of reduction in form L. 30 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstract thereof in form M. 70.
