Delhi Excise (Amendment) Rules, 2021

[25 May 2021]

No. F.10/2//2021-22/SRD/Fin(B)/JSBudget/882-892.-In exercise of the powers conferred by sub-section (1) of section 81 of the Delhi Excise Act, 2009 (Delhi Act 10 of 2010), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules to further amend the Delhi Excise Rules, 2010, namely:-

Rule - 1. Short Title and Commencement :-

(1)     These rules may be called the Delhi Excise (Amendment) Rules, 2021.

(2)     They shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:

PROVIDED that different dates may be appointed for different provisions of these rules and any reference in any such provision to the commencement of these rules shall be construed as a reference to the coming into force of that provision.

Rule - 2. Amendment in Rule 2 :-

(i)       In the Delhi Excise Rules, 2010 (hereinafter referred to as principal rules), after sub-rule (5), the words can and pouch shall be substituted with the words can, pouch and aseptic packaging.

(ii)      After Sub-rule (51), the following sub-rule shall be inserted as under:

(52) "zone" means an area defined by the Excise Commissioner, from time to time, for the purpose of allocation of Retail Licenses.

Rule - 3. Amendment in Rule 24 :-

In the principal rules, the rule 24 shall be omitted.

Rule - 4. Amendment in Rule 30 :-

In the principal rules, in rule 30 after the words show window and before the full stop, the words, or in any other manner. However, showcasing or branding of liquor will be allowed only inside the retail vend in a zone (L-7V & L-7SP1) , shall be inserted.

Rule - 5. Amendment in Rule 32 :-

In the principal rules, in rule 32, the table after the word prescribed fee:-

shall be substituted as under:

 

Rule - 6. Amendment in Rule 33 :-

In the principal rules, in rule 33 after S.no.10A, new S.no.10B shall be inserted as under:

 

Rule - 7. Amendment in Rule 35 :-

 

In the principal rules, the rule 35 shall be substituted as under:

Rule 35: Certain licenses not to be granted in conjunction with other licenses. - Except with the permission of the Government,

(1)     No person shall be granted more than one wholesale licence in form L-1.

(2)     No licence for retail sale of liquor for consumption "off" the premises and for consumption "on" the premises shall be granted to the holder of whole sale licence and vice versa:

(3)     No retail licence for consumption of liquor "off" the premises shall be granted to a person holding any other retail licence:

Provided that more than one licence in form L-6, L-7Z, L-7V, L-7SP1, L-8 and L-14 may be granted to a person.

Provided further that not more than two L-7Z licenses may be granted to a person.

 

Rule - 8. Amendment in Rule 36 :-

 

In the principal rules, the rule 36 shall be substituted as under:

"Restrictions as to grant of Licences to distillery, brewery, winery or bottling plant - Licence in Form L-1 shall not be granted to any distillery, brewery, winery or bottling plant. However, Licence in Form L-3 shall only be granted to a distillery or bottling plant."

 

Rule - 9. Amendment in Rule 37 :-

 

In the principal rules, in rule 37 after clause(1), 2010 the followings provisos shall be added-

"Provided that the Deputy Commissioner may impose such additional conditions regarding eligibility of licencees for grant of licenses with the prior approval of the Government"

"Provided further that licence in the form L-1, L-7Z, L-7V and L-7SP1 shall not be granted to any company or society owned by any State Government or its Undertaking."

Rule - 10. Amendment in Rule 41 :-

 

In the principal rules, the rule 41 shall be substituted and read as under:

(1)     All applications for the renewal of licenses and permits shall be received in the office of the Deputy Commissioner before the end of February each year along with licence or permit fee, payable for the renewal of licence or permit.

(2)     In case of delay, the Deputy Commissioner may admit such application before the expiry of the licence or permit, provided that there are good and sufficient reasons for the delay on payment of additional fee of twenty five percent of the prescribed licence or permit fee:

Provided that the application for renewal of licence or permit may be admitted including those granted in the month of March may be admitted after the expiry of the licence or permit, if there are good and sufficient reasons for the delay on payment of double the amount of licence or permit fee payable, and the licence or permit may be renewed with the approval of the Excise Commissioner.

Provided further that in case of licence in form L-7Z, L-7SP1, the license fee to be paid at the time of renewal shall be as determined by the Government from time to time.

Provided further that in case of licence in Form L-15, L-16 and L-17, the licence fee shall be payable in two equal installments after completion of all documentary requirements. First installment of 50% of the license fee should be paid by 15th March each year, failing which additional fee of 25% of first installment shall be payable till 31st March and beyond that double the amount of first installment shall be payable. Second installment of remaining balance amount of license fee should be paid before 30th September each year alongwith interest @12 percent per annum, failing which double the amount of second installment shall be payable.

Rule - 11. Amendment in Rule 45 :-

 

In the principal rules, in rule 45, the words L-15F, L-16F, L-17F, L-28F, L-29F shall be omitted.

Rule - 12. Amendment in Rule 51 :-

 

In the principal rules, in the rule 51,

(i)       In the proviso to sub-rule (4), after the word L-12, the words,and super premium retail vend holding license in form L-7SP1 shall be inserted.

(ii)      In sub-rule (5), wherever the word Forms is mentioned, the same shall be substituted with the word Form and the words L-15F and L-16F wherever mentioned, the same shall be omitted.

(iii)     In sub-rule (8), the word L-20F shall be omitted.

(iv)    Sub-rule (10), shall be substituted as under:

"Retail licences for consumption "on" the premises, shall be granted at a site, subject to furnishing of No Objection Certificate from the Fire Department in accordance with the guidelines of Delhi Fire Service".

Rule - 13. Amendment in Rule 53 :-

 

In the principal rules, in rule 53,

(i)       "Sub-rule (1) shall be omitted.

(ii)      In Sub-rule (4), the proviso shall be substituted as under:

Provided that the licensees holding license for consumption "on" the premises may be permitted, subject to such terms and conditions as may be imposed by Deputy Commissioner by general or specific order, to play any type of entertainment/performance including music and musical instruments, dancing, or singing by professionals or DJ, Live Bands, and Karaoke on its premises.

(iii)     The Sub-rules (2) to (10) shall be renumbered as Sub-rules (1) to (9) respectively".

Rule - 14. Amendment in Rule 55 :-

 

In the principal rules, in rule 55, after sub-rule (9) , a new sub-rule (10) shall be inserted as under:

(10) Every L1 Licensee shall set-up a Government approved laboratory at their warehouses to randomly check the presence of sub-standard liquor or spurious liquor in each batch of liquor received from the manufacturers. The L1 Licensee shall have the duty and responsibility to systematically check the liquor being sent to them for the presence of sub-standard liquor or spurious liquor and mandatorily inform the Excise Department in case any sub-standard liquor or spurious liquor is found in the supplies.

Rule - 15. Amendment in Rule 58 :-

 

In the principal rules, in rule 58, a new proviso shall be inserted as under:

"Provided that in case of licences granted in form L-7Z or L-7SP1, the security deposit shall be forfeited and the surrendered license shall be retendered and the said licencee shall be prohibited from participating in any other bidding process for a period of 2 years".

Rule - 16. Amendment in Rule 66 :-

 

In the principal rules, the rule 66 shall be substituted as under:

Rule 66.Special conditions.-

Licences in different forms prescribed in the rules shall, in addition to the conditions prescribed elsewhere, be subject to the special conditions prescribed as under-

(1)     License in form L-1 for wholesale of Indian Liquor, Foreign Liquor and Draught beer to the trade.-

(a)      the licensee shall sell liquor only to the holders of licence for consumption "off" the premises or as directed by the Excise Commissioner;

(b)      the licensee shall have a bonded Warehouse duly licensed by the Excise Commissioner for storage of both Indian Liquor and Foreign Liquor. However, in case of Foreign Liquor, such bonded warehouse shall be in addition to the Customs approved bonded warehouse;

(c)      duty on Indian Liquor imported into Delhi shall be payable by the licensee before grant of import pass at such rates as may be notified, unless the liquor is to be kept, after import in a bonded warehouse, established or licensed by the Excise Commissioner.

(d)      In case of Foreign liquor, the licensee shall affix the sticker containing the statutory requirements of retail price, label and hologram or any other security feature as decided by the Excise Commissioner in the godown approved by the Excise Commissioner.

(e)      the licensee shall furnish authorization letter from the manufacturer or the importer in India for every brand;

(f)       the licensee shall satisfy the following conditions for supply of draught beer:

(i)       the draught beer shall be imported in kegs only;

(ii)      there should be proper refrigeration arrangements for the safe storage of draught beer;

(iii)     it shall be the duty of the licensee to ensure that no stale or deteriorated beer is sold;

(iv)    the draught beer once imported into Delhi, shall not be allowed to be exported for any reason whatsoever;

(v)      mixing of Co2 may be done within the permissible limits to provide necessary fizz.

(vi)    If after import of draught beer, it is found to have been deteriorated either during the transport of the kegs from the brewery to the licensed premises or the licensee has subsequently found that such stocks have deteriorated during the storage prior to sale, the same shall be destroyed, after the receipt of the report from the Chemical Examiner, with the permission of the Deputy Commissioner.

(2)     Licence in form L-3 for the wholesale vend of Country Liquor.-

(a)      the licensee shall not sell Country Liquor to any person other than the holder of licence in form L-8;

(b)      the Government may fix the wholesale price (exclusive of duty, retail margin, local transport charges and VAT of Country Liquor and may fix different prices for different types of Country Liquor:

Provided that the Government may authorize any officer or committee of officers, to negotiate with the tenderer with a view to arrive at a uniform lowest price for supply of country liquor in bottles of different sizes. No tenderer shall have any right to be called for negotiation:

Provided further that having once fixed the price, the Government shall not vary it to the disadvantage of the licensee during the currency of his licence and that he shall not vary the price, if licence has been granted on the basis of prices quoted in competitive tenders;

(c)      the licensee shall not bottle, case, capsule or label country liquor on the premises of his licence, unless specially permitted to do so by the Excise Commissioner;

(d)      the licensee shall, in addition to any quantities which he may be required to make available for sale under clause

(e)      the licensee shall, during the currency of his licence, acquire and make available for sale such quantities of country liquor in different sizes of bottles in a year as may be required by an order of the Excise Commissioner and the Excise Commissioner shall not be under any obligation to guarantee the sale of all the country liquor so required to be made available;

(f)       the licensee shall make supplies as may be required in the terms and conditions under which licence is granted;

(g)      subject to the provisions contained in clauses (d) and (f), the licensee shall make available for sale in his licensed premises so much of country liquor as can be manufactured out of extra neutral alcohol, if allocated to him, by the Excise Commissioner and shall, for this purpose take all necessary actions, including action to obtain allocation orders from the Excise Commissioner and release orders from other Excise Authorities;

(h)     the licensee shall render a true and correct account of the quantities of extra neutral alcohol, lf allocated and released to him, utilised and supplied by him in the form of country liquor and remaining in balance with him so as to reach the Deputy Commissioner on or before the 3rd day after the close of the fortnight to which the statement pertains.

(3)     Licences in form L-6, L-6FG, L-6FE, L-7Z, L-7V, L-7SP1 and L-12 for retail sale of Indian Liquor and Foreign Liquor:-

(a)      the licensee shall sell liquor to the holders of license for consumption "on" the premises and also to individuals for consumption "off" the premises.

(b)      the licensee shall not sell liquor to any person for consumption "on" the premises.

Provided that in case of licensees holding more than one licences, the transfer of stock from one licensed premises to another may be made with the prior approval of the Deputy Commissioner or any other excise officer authorized by him.

(4)     Licence in form L-8 for the retail vend of country liquor for consumption "off" the premises.-

(a)      the licence for retail vend of country liquor shall be granted by tender, auction or fixed fee;

(b)      the licensee shall, unless otherwise permitted by the Excise Commissioner in exceptional cases, get his requirement of country liquor from a person licensed to sell country liquor by wholesale in Delhi;

(c)      the licensee may, if no arrangement is made in Delhi, obtain his supplies of country liquor up to 20 percent of his sale of country liquor from any distillery or bottling plant, approved for this purpose by the Excise Commissioner:

Provided that in the case of the import of country liquor in bulk, beyond the limits of Delhi, the licensee shall not break bulk until the consignment has reached Delhi and has been compared by an Excise Inspector with the pass, covering the consignment;

(d)      the licensee shall not sell or expose for sale country liquor in bottles of such shape or colour or bearing such figures, words or marks as are reasonably made to lead persons to believe that such liquor is other than country liquor;

(e)      the licensee shall sell country liquor at such rates as may, from time to time, be fixed by the Government;

(f)       the licensee shall maintain account of receipt and sale in form F-6 and shall at the end of each month prepare and submit to the Excise Department a monthly true abstract of receipt and sales;

(g)      the licensee shall not store in the licensed premises-

(i)       any empty liquor bottle, cork, capsule, pilfer proof seal, bottle neck etc., except as provided under the rules;

(ii)      any bottle of soda water or any other soft drink;

(iii)     rectified spirit and denatured spirit;

(iv)    any other intoxicant;

(5)     License in Form L-11 for beer manufactured by Microbrewery:

(a)      Each micro-brewery will have to appoint a L-1 distributor for any off-premise sale. Micro-Brewery shall be allowed to supply to other bars and restaurants who have L15, L-16, L-17, L-19, L-20, L-21, L-28, L-29 & L-38 licenses. The orders can only be placed by the above license holders through a retail vend (L-7V/L-7SP1) who will procure the product from an L1 distributor.

(b)      Draught beer shall be allowed to be taken away in bottles or growlers.

(c)      However, wherever draught beer is being served as a take away, clear signage and information will be need to put up about its short shelf life and the bottles will have to mention the expiry date clearly.

(d)      Draught beer manufactured by Microbrewery shall be allowed to be served at permitted events which have the P-10, P-10E, P-11, P-13 permits. The L-1 distributor and the Micro-Brewery will have the responsibility to reinforce the expiry date and ensure no product outside the expiry date is being sold at the outlets.

(e)      Any L-15, L-16, L-17, L-19, L-20, L-21, L-28, L-29 and L-38 license holder found selling draught beer after its expiry date will immediately have his license revoked.

(6)     Licence in Form L-13 for home delivery of Indian liquor and Foreign Liquor by ordering through mobile app or online web portal:

(a)      the licensee shall make delivery of liquor at the residences only if order is received through mobile app or online web portal and no delivery shall be made to any hostel, office, and institution;

(b)      the licensee shall not sell liquor to any person for consumption "on" the premises;

(c)      the licensee shall not sell liquor to any other licensee:

PROVIDED that in case of licensees holding more than one licences, the transfer of stock from one licensed premises to another maybe made with the prior approval of the Deputy Commissioner or any other excise officer authorized by the Deputy Commissioner.

(7)     Licences in Form L-15 for service of Indian Liquor and Foreign Liquor in a hotel or guesthouse to the residents in their rooms:

(a)      no liquor shall be served by the licensee to any person except on the order of a bonafide resident;

(b)      no liquor shall be served by the licensee at any place other than the room in which the person ordering it resides for the time being;

(c)      no licensee shall purchase any liquor from any person other than a person holding a licence in Forms L-7V & L-7SP1, without the permission of the Excise Commissioner.

(8)     Licences in Form L-16 for service of Indian liquor and Foreign Liquor in a bar attached to a hotel:-

(a)      the licensee may serve any Indian Liquor or Foreign Liquor at any area (excluding the rooms within the premises of the hotel), including open spaces viz. terrace / balcony / lower area of Hotel with the condition that the liquor serving area shall be screened off from the public view. However, for serving these liquors in banquet halls/party venues within the premises of the hotel, separate license in form L-38 or permit in form P-10E, as the case may be, shall be required.

(b)      the licensee may store Indian Liquor and Foreign Liquor at any place, including refrigerator, within the licensed premises.

(c)      the licensee shall serve Indian Liquor, Foreign Liquor, wine or beer either in glasses or in full bottles. However, it shall be the sole responsibility of the licensee to ensure that no customer takes the served bottles out of the licensed premises.

(d)      no licensee shall purchase any liquor from any person other than a person holding licences in form L-7V & L-7SP1, without the permission of the Excise Commissioner.

(e)      the licensee may retain two dispensing counters without any additional charge. However, for retaining more than two dispensing counters, additional payment @ 5% of the applicable license fee per additional counter shall be charged.

(9)     Licences in form L-17, L-19, and L-21 for service of Indian Liquor and Foreign Liquor for consumption "on" the premises in independent restaurant.-

(a)      the licensee may serve any Indian Liquor or Foreign Liquor at any area within the premises of the restaurant, including open spaces viz. terrace/balcony/lower area of restaurant, if any, specified and endorsed on its licence subject to the condition that the liquor serving area shall be screened off from the public view.

(b)      the licensee may store Indian Liquor and Foreign Liquor at any place, including refrigerator, within the licensed premises;

(c)      the licensee shall serve Indian Liquor, Foreign Liquor, wine or beer either in glasses or in full bottles. However, it shall be the sole responsibility of the licensee to ensure that no customer takes the served bottles out of the license premises.

(d)      no licensee shall purchase any liquor from any person other than a person holding licences in form L-7V & L-7SP1, without the permission of the Excise Commissioner.

(e)      the licensee may retain two dispensing counters without any additional charge. However, for retaining more than two dispensing counters, additional payment @ 5% of the applicable license fee per additional counter shall be charged.

(10)   Licences in Form L-20 for service of Indian Liquor and Foreign Liquor in a bar or a dining car in a luxury train.-

(a)      the licensee shall be India Tourism Development Corporation, a State Tourism Development Corporation, its units or any other agency, approved by the Excise Commissioner;

(b)      the licensee shall not serve Indian Liquor and Foreign Liquor at any premises other than the premises of the bar or dining car specified and endorsed on the licence;

(c)      the licensee shall serve Indian Liquor, Foreign Liquor, wine or beer either in glasses or in full bottles. However, it shall be the sole responsibility of the licensee to ensure that no customer takes the served bottles out of the license premises.

(d)      the licensee shall serve Indian Liquor and Foreign Liquor for consumption "on" the premises only to bonafide passengers boarding the train;

(e)      the licensee shall not serve Indian Liquor and Foreign Liquor to persons employed in railway service on train;

(f)       the licensee shall be required to take licence for service of Indian Liquor and Foreign Liquor from the excise authorities of those states through which the train passes;

(g)      no licensee shall purchase any liquor from any person other than a person holding licences in form L-7V & L-7SP1, without the permission of the Excise Commissioner.

(h)     in the event of dismantling of bar in the train for any reason, whatsoever, the licensee shall intimate the stock position of liquor to the Excise Commissioner and it may be disposed of in the manner as decided by him.

(11)   Licence in Form L-22 for the retail vend of Indian Liquor in duty free shop for consumption "off" the premises.-

(a)      the licensee shall sell Indian Liquor in retail for consumption off the premises to bonafide passengers going out of India, against foreign exchange;

(b)      The licensee shall not sell Indian Liquor to persons employed at air port except under the rules framed by the administration concerned;

(12)   Licence in form L-23 and L23F for the vend of Indian Liquor and Foreign Liquor in military canteen approved by the competent military authority.-

(a)      licence in form L-23 shall be granted on the basis of dependency certificate issued by the Area Manager of the Canteen Stores Department, Delhi for sale of Indian Liquor and Foreign Liquor only in military unit;

(b)      the licensee shall not sell liquor, except such liquor as he may be permitted to sell;

(c)      notwithstanding anything contained in sub-rule (2) of rule 51, the licensee shall establish separate places of vend without taking separate licences in cases where a portion of a unit is detached for training and other purposes or is left behind;

(d)      the licensee shall not sell liquor of any description to persons other than those attached to the regiment for which his licence is granted or duly authorised by the competent military authority to use such canteens;

(13)   Licence in form L-24 permitting sale of medicated wines.-

(a)      the licensee shall not sell under this licence any wine, except the wines which are classified as medicated wines;

(b)      the licensee shall not sell any article covered by his licence except for medicinal purpose;

(c)      the licensee shall not sell to any person at any one time any article covered by his licence in greater quantity than 9 litres or twelve quart bottles, provided that sale in larger quantities may be made to persons holding a chemists licence and to Government and charitable dispensaries;

(d)      except upon the order of a medical practitioner, the licensee shall not knowingly sell or supply any article covered by his licence for consumption by a minor or a person of unsound mind;

(e)      no licence shall be required for the sale of medicated wine, containing up to 20 degree proof spirit.

(14)   Licence in form L-28 for service of Indian Liquor and Foreign Liquor at a club.-

(a)      the licensee shall be authorised to sell Indian Liquor or Foreign Liquor by retail for consumption on the club premises to its members or their guests, subject to permissible age limit;

(b)      the licensee shall serve Indian Liquor, Foreign Liquor, wine or beer either in glasses or in full bottles. However, it shall be the sole responsibility of the licensee to ensure that no customer takes the served bottles out of the license premises.

(c)      no licensee shall purchase any liquor from any person other than a person holding licences in form L-7V & L-7SP1, without the permission of the Excise Commissioner;

(d)      the licensee is authorized to avail thirty guest nights per month;

(e)      Excise Commissioner may permit guest nights exceeding thirty per month;

(f)       the licensee may serve any Indian Liquor or Foreign Liquor at any area within the premises of the club, including open spaces viz. terrace/balcony/lower area of Club with the condition that the liquor serving area shall be screened off from the public view.

However, for serving these liquors in banquet halls/party venues within the premises of the club, separate license in form L-38 or permit in form P-10E, as the case may be, shall be required.

(15)   Licence in form L-29 for retail vend of Indian Liquor and Foreign for consumption "on" the premises at club or mess whose members are exclusively Government servants and retired Government servants, including the members of armed forces serving or retired and such a club or mess is not running on commercial lines.-

(a)      the licensee shall sell Indian Liquor and Foreign Liquor by retail for consumption "on" the premises to its members or their guests, subject to permissible age limit.

(b)      the licensee shall serve Indian Liquor, Foreign Liquor, wine or beer either in glasses or in full bottles. However, it shall be the sole responsibility of the licensee to ensure that no customer takes the served bottles out of the license premises.

(c)      no licensee shall purchase any liquor from any person other than a person holding licences in form L-7V & L-7SP1, without the permission of the Excise Commissioner;

(d)      the licensee is authorized to avail thirty guest nights per month;

(e)      Excise Commissioner may permit guest nights exceeding thirty per month;

(f)       the licensee may serve any Indian Liquor and Foreign Liquor at any area within the premises of the club, including open spaces viz. terrace/balcony/lower area of club with the condition that the liquor serving area shall be screened off from the public view.

However, for serving these liquors in banquet halls/party venues within the premises of the club, separate license in form L-38 or permit in form P-10E, as the case may be, shall be required.

(16)   Licence in form L-37 for Hotel Management Institutes for keeping liquor for the purpose of training.-

(a)      the licence shall be issued to Hotel Management Institute or other teaching institute recognized by the Government;

(b)      the liquor shall be used for teaching purpose only;

(c)      the liquor shall be purchased from licensed retail vends only;

(d)      the limit of liquor shall be decided by the Excise Commissioner.

(17)   Licence in Form L-38 for banquet hall, party places, motel, wedding/party venues;

(a)      Venues which conduct multiple events have to mandatory take the L-38 Licence in order to serve liquor in their premises;

(b)      To enable host of the events procure liquor, the L-38 License shall issue a letter mentioning therein its L-38 license Number, date of the event, number of guests etc. to the host of the event to enable him/her to procure the liquor on prescribed proforma without any payment of fees (P-10E) from L-7V and/ or L-7SP1 vend.

(c)      The licensee may serve any Indian Liquor and Foreign Liquor at any area within the Licensed premises including open spaces viz. terrace/balcony/lower area with the condition that the liquor serving area shall be screened off from the public view.

Rule - 17. Amendment in Rule 69 :-

 

In the principal rules, in rule 69, in sub-rule (3) (d), entry at S.No. (v) shall be substituted by MRP.

Rule - 18. Amendment in Rule 82 :-

 

In the principal rules, in the rule 82;

(1)     In Sub-rule (2)(a), the words Indian liquor shall be substituted by the words Indian Liquor and Foreign Liquor

(2)     The Sub-rule (2)(b) shall be omitted.

(3)     The Sub-rule (2)(c), (2)(d) and(2)(e) shall be rearranged as Sub-rule (2)(b), (2)(c) and (2)(d) respectively.

Rule - 19. Amendment in Rule 151 :-

 

In the principal rules, in rule 151, after clause (2), the following clause shall be inserted as under;

"(3) Notwithstanding any amendments brought by the Delhi Excise (Amendment) Rules 2021, all licences and permits granted under the Delhi Excise Rules, 2010 shall continue till such time as decided by the Government, subject to adherence of requirements of principal act and rules."

Rule - 20. Amendment in Rule 152 :-

 

In the principal rules, in rule 152;

(i)       The sub-rule (1) shall be substituted as under:-

(1) Indian Liquor (Whisky, Rum, Gin, Vodka, Brandy, Wine, Liqueur, Beer, Draught Beer, Cider, Alcopop) and Foreign Liquor (Whisky, Rum, Vodka, Gin, Brandy, Wine, Liqueur, Beer and Cider) - Duty @ 1% of Wholesale Price.

Provided that the amount of duty payable shall be subject to the provisions of rule 54 of these rules.

Rule - 21. Amendment in Rule 153 :-

 

In the principal rules, rule 153 shall be substituted as under:

153. Rate of duty for sale through Canteen Stores Department (CSD).- For sale of Indian Liquor and Foreign Liquor through the Canteen Stores Department (holders of Licence in Form L-23), the rate of duty shall be Sixty Five percent of the Wholesale price.

Rule - 22. Amendment in Rule 154 :-

In the principal rules, in rule 154,

(i)       In Sub-rule (1)(a), the word L-1F and the word,L-32 shall be omitted.

(ii)      In Sub-rule (1)(b), the words Rs. 5 Lacs shall be substituted by the words Rs. 1 Lac.

(iii)     In Sub-rule (2), the table shall be substituted as under:

(iv)    In sub-rule (4) of 154, the S.No. 10 shall be substituted as under:

(v)      In sub-rule (4), after entries at S.No.10A, a new S.No.10B shall be inserted as under: