Section 38(2) in The Punjab Liquor Licence Rules, 1956
(2)A licence in form L-2 for the wholesale or retail vend of foreign liquor to the public for consumption 'off' the premises. -(a)[ The licensee shall not sell liquor for consumption "on" the premises. Licensee can supply draught beer in marriage functions and other functions after getting this supply directly from the Breweries. All levies leviable on this shall be deposited at L-2 stage. The excise duty shall be payable at the time of issuing transport permit at L-2 and L-14A stage. License holder in form L-3, L-4 and L-5, L-3A, L-4A and L-5A , L-5B and L-12C shall get their liquor supply from any L-2 licensee of concerned excise circle except the licensees who are allowed to purchase liquor from L-1 licensee directly as per special condition (1), clause (aa) The L-2 licensee while selling liquor to a bar licensee, shall not take a profit margin of more than 5 percent over his purchase price from L-1 licensee.] [Substituted 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).](b)If the licensee holds a licence in form L-1 for wholesale and retail vend of foreign liquor to the trade he shall obtain the permission of the Excise Commissioner to keep the stocks under both the licences on the same premises, but the stocks under both the licences shall be kept separate from each other and the transfer of foreign liquor from the stocks under the licence in form L-1 to the stocks under the licence in form L-2 shall be made only under a pass prescribed under the rules.(c)The licensee shall maintain accounts of receipts and sales in form L-22 and shall at the end of each month prepare and submit to the Excise Inspector a monthly true abstracts of receipts and sales in form M-66.(d)[ The licensees shall issue in respect of a transaction of sale, wholesale or retail sale, cash memo/invoices for all the sales effected by them from their vends to a customer which shall be serially numbered bearing the name and address of the licensee with the name of the vend, his license number, date of sale, particulars and quantity of the liquor sold and sale price thereof. He shall preserve a copy of such cash memo/invoices till one month after the close of the financial year in which the cash memo/invoices issued.] [Substituted 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).](e)[ The license shall maintaina category-wise and variety-wise sald and stock register in respect of all the brands purchased and sold by him] [Clause (e) added by Punjab Government Notification G.S.R. 40/P.A.I/14/Section 59/Amd. (104)/2001 dated 30.3.2001.]Note - This shall not absolve the licensee from any obligation imposed upon him by the Punjab General Sales Tax Act, 1948.
