Section 38(2C) in The Punjab Liquor Licence Rules, 1956
(2C)[ A license for mega retail outlets in the State of Punjab for sale of imported liquor/IMFL/Beer/Wines/Spirits for consumption off the premises:-(a)The licensee shall sell imported liquor/IMFL/Beer/Wines/Spirits from their premises to the coustomers (both having a license to deal in liquor as sell as other business customers).(b)Gross corporate turnover of the applicant in India should be more than Rs. 100.00 crore per annum. In the case of new units, the projected sales should be Rs. 100.00 crore or more per annum.(c)The licensee shall maintain account of receipts and sales and submit to the Excise Inspector a monthly abstract of such receipts and sales in Form M-66; and]
