Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Punjab - Section

Section 23 in Punjab Intoxicating Spirituous Preparations Import, Export Transport, Possession and Sale Rules, 1952

23.

(i)In the matter of duty to be paid on intoxicating spirituous preparations, the Punjab Excise Fiscal Orders, published in the Punjab Government Notification No. 5998, dated the 12th November, 1932, as subsequently amended shall apply mutatis mutandis.(ii)In all other matters not specified in these rules, the Punjab Liquor License Rules, published in the Financial Commissioner's Notification No. 5556.E & S, dated the 21st October, 1932, as subsequently amended shall apply mutatis mutandis except in regard to working hours and close days.I.S.P. 1License for the sale of the intoxicating spirituous preparations.Number of licence__________________.Name of the district_________________.License for the sale of Intoxicating Spirituous Preparations is granted to Shri_____________.Proprietorson of Shri______________ of M/s_____________Manager(Shop No.___________________ Ward___________ in___________ Town) in the district of_______________ for the period from________ to_________ on payment of annual licence fee of Rs._____________ (In words) paid into the______________________ Treasury on the______________.This License is granted subject to the provisions of the Punjab Intoxicating Spirituous Preparation import, Transport, Possession and Sale Rules, 1952, and to the terms and conditions specified below :-Description of Licensed premises_________________________Deputy Excise and Taxation Commissioner.Dated the_______________ 19_______.____________ District_______________Supplementary conditions -
(1)The licencee can possess the following intoxicating spirituous preparations up to the quantity, mentioned against each preparation.
(2)The licence shall permit the Excise Officers of the Excise and Taxation Department to enter the premises and examine the stock and accounts thereof.
(3)On the termination or the cancellation of the licence, the licencee shall surrender the licence, stock and account books to the competent authority. The Deputy Excise and Taxation Commissioner may direct any licence to whom the stock is transferred to pay such price of the stock, as he may deem fit, after enquiry. The stock unfit for human consumption shall be liable to destruction at the cost of the licencee whose licence is terminated or cancelled.
(4)As soon as the consignment of the intoxicating spirituous preparations is received by the licencee, he shall inform the competent authority who shall depute an officer of the Department to check and verify the contents with the pass covering the consignment. The licencee shall then enter the receipts in his sale register before making sales of it.
(5)The licencee shall maintain all permits, passes and copies of prescriptions and produce them before the inspecting officer in order to enable him to check the receipts and sales of such preparations.
(6)The licencee shall keep the stock of such preparations separately at the licenced premise and nowhere else.
(7)The licencee shall maintain accounts in the prescribed form and shall submit prescribed returns monthly.
(8)List of preparations :-
  Name of preparations Quantity allowed to be possessed.
1    
2    
3    
Court Fee StampI.S.P. 2Form the application for the grant of licence for the sale of Intoxicating Spirituous Preparations