Section 38(1)(aa) in The Punjab Liquor Licence Rules, 1956
(aa)[ The licensee L-3,L-4,L-5, L-3A, L-4A, L-5A, L-5B and L-12C who wants to avail the facility of purchasing liquor from L-1 licensee, shall apply to AETC alongwith his GST returns and any other information as may be sought by the concerned AETC. After satisfying himself that the GST turnover of the licensee is above Rs.5.00 crore, the Collector shall make an endorsement in the license that the licensee is permitted to obtain the liquor from L-1. There after, such licensee shall purchase liquor only from L-1 licensee not from L-2 licensee. In case of 5 Star Hotel, who begin their operation during the financial year 2018- 19, the condition of having GST turnover of Rs. 5.00 crore in the previous year shall be exempted.] [Inserted by Punjab Notification No. G.S.R.14/P.A.1/1914/S.59/ Amd.(136)/2018, dated 22.3.2018 (w.e.f. 2.4.1956).]