Section 22(g) in Punjab Liquor Permit and Pass Rules, 1932
(g)[ A permit fee shall be leviable at the rate of Rs.2/- per proof litre on Indian Made Foreign Liquor and Imported Foreign Liquor, Rs.2/- per bulk litre each on Beer, denatured spirit and rupee one and twenty paisa per bulk litre on denatured spirit when imported from other States/Union Territory. It shall be leviable at the rate of rupee ten per bulk litre on rectified spirit or extra neutral alcohol transferred from D-2 to D-2 and BWH-2 licensees to be used for the manufacture of Indian made foreign liquor meant for sale in Punjab except in case of brands having EDP below rupees 500 per case, it shall be leviable at the rate of Rs.2/- per bulk litre. Permit fee shall be recovered from L-1, L-1A, L-1B, D-2 and BWH-2 licensees, as the case may be. The D-2 licensee shall transfer rectified spirit or extra neutral alcohol for manufacture of Indian made foreign liquor meant for sale in Punjab only against permit or permission given by the department even within its own premises. Permit fee shall be applicable to this transfer. Permit fee shall be recovered at the time of issuance of permits. The D-2/ BWH-2 licensees shall have the option to pay the permit fee in advance on anticipated monthly use meant for sale of Indian made foreign liquor in Punjab. The amount of advance permit fee shall be reconciled at the end of every month with the actual RS/ENA used for manufacture of IMFL meant for sale in Punjab and exported out of Punjab: [Substituted by Notification No. G.S.R. 18/P.A.1/1914/Ss. 34 and 59/Amd.(36)/2014, dated 20.3.2014 (w.e.f. 12.11.1932).]
