All passes and permits
granted to cover the import, export or transport of liquor shall be subject to
the conditions (a) that
bulk shall not be broken in transit; [1](b) deleted. (c) that copies of the passes shall be sent to the
Excise Inspector of the district of destination; (d) that in case of import of country spirit, no
consignment shall be brought into use until it has been examined by the Excise
Inspector or Sub-Inspector, to whom intimation of arrival of the consignment
shall be given. 2Such examination shall be conducted within
seven days of the receipt of intimation; [2](e) that all medicinal and other preparations
containing spirit, other than denatured spirit, imported into the Union
Territory of Delhi shall be open to inspection by Delhi Excise staff and that
the importing firm shall keep a regular account of the receipt and sale of such
preparation in form L-47; [3](ee)
deleted. [4](1) Any person or a licensed vendor importing,
exporting or transporting foreign spirit, country spirit, rectified
spirit, [5](xxxx) denatured spirit
shall obtain (a) a
permit from the officer authorised to grant such permit in the district of
destination; and (b) a
pass from the officer authorised to grant such passes in the Union Territory of
Delhi or in the district of issue. Provided that a pass
shall be sufficient to cover the transport of liquor to the premises in which
the importer is either licensed to sell or/and to possess liquor in the Union
Territory of Delhi. (2) The export pass shall show in all cases the
quantity and strength of liquor to be exported and that the duty at the rates
prevailing at Delhi has been paid. No consignment thus imported shall be
brought into use until it has been inspected by the Excise Inspector/Excise
Sub-Inspector who shall sign the export pass in token of having done so. (3) Immediately on receipt of the consignment, the
importer shall send necessary intimation of its arrival to the Excise Inspector
concerned, who shall conduct the inspection as soon as possible, but not later
than 7 days of the receipt from the importer of advice of the consignment. [6]Every
person who imports medicinal or other preparation containing spirit (other than
denatured spirit) from any State in India must obtain an export pass from the
officer authorised to grant such passes at the place of issue. Such passes
shall show in all cases the spirit strength of the preparations to be exported
and that the duty at the rate prevailing in Delhi has been paid. No consignment
thus imported shall be brought into use, until it has been inspected by an
Exicse Officer, who shall sign the export pass in token of having done so. [7]Such
insection shall be conducted within 7 days of the receipt from the importer of
advice or arrival of the consignment. [8]The
procedure stated above will also apply to the export of medicinal and other
preparations from Delhi to other states or Union Territory of India. Medicinal
preparation containing spirit (other than denatured spirit) may be exported and
transported from the premises of approved manufacturers under a pass in Form
L-46. [9]The
following procedure shall be observed for the export-in-bond of medicinal
preparations containing spirit (other than denatured spirit) from the premises
of approved manufacturer to other States in India: (a) Whenever
an approved manufacturer in the Union Territory of Delhi licensed under the
Punjab Excise Act, as extended to the Union Territory of Delhi, receives a
requisition for the export-in-bond of such preparations to any other State in
India. The person importing such preparations shall obtain and send to the
approved manufacturers an import-in-bond permit signed by the Collector of the
district of destination. (b) Every
consignment of medicinal and other preparations containing spirit (other than
denatured spirit) shall be issued under an export-in-bond authority in form
L-46 mutatis mutandis granted by Collector of Delhi. Provided that no such
authority shall be granted for the despatch of any consignment unless the
approved manufacturer has executed and given a bond in form L-37 binding
himself in respect of the consignment to be despatched to produce a certificate
in form L-38 (mutatis mutandis) and binding himself to pay such duty in respect
of any consignment despatched, as may be demanded from him in accordance with
the following provisions. (c) If
such certificate is not produced within such time after the expiry of the
period of currency of the pass in form L-46, as the Collector considers to be
reasonable, the Collector shall recover from the approved manufacturer duty at
the rate for the time being fixed by the Lt. Governor under section 31 of the
Punjab Excise Act. (d) If
such certificate is produced before or within a reasonable time after the
expiry of the period of the currency of any pass, then (i) if
the certificate shows delivery of any consignment to have been made in full
with no greater deficiency than the rate of wastage of half per cent per
hundred miles, the Collector shall order that the bond in respect of such
consignment has been discharged. (ii) but,
if the certificate shows a deficiency greater than that allowable according to
the above scale in any vessel in the consignment, then, unless the said
deficiency is satisfactorily explained, the Collector shall obtain the Lt.
Governor's order as to the portion of the total deficiency which is to be
charged with duty at a rate not less than that fixed for spirit in such
preparations under section 31 of the Punjab Excise Act. [10]In
respect of permits granted for the import of denatured spirit which term also
includes specially denatured spirit [11](xxx)
into the Union Territory of Delhi, a fee of [12]Rs.2/-
per bulk litre shall be charged. Provided (i) that
the Excise Commissioner may, [13]with
the prior approval of the Lt. Governor and subject to such conditions as he may
deem necessary, exempt any denatured spirit imported into the Union Territory
of Delhi for use in any of the specified alcohol based industry from the levy
of permit fee; [14](ii)
that denatured spirit not meant for sale
but for use of officers of Govt. in their official capacity and hospitals
dispensaries run by Government, Statutory Corporation, Local Bodies and other
hospital/dispensaries recognised under Medical Attendance Rules may be exempted
by Excise Commissioner from payment of permit fee. [15]Deleted. (i) Any
person importing, exporting or transporting foreign liquor must obtain a pass
from the officer authorised to grant such passes in the place of issue. A pass in form L-35
shall be required for the transport of foreign liquor and of country liquor
used only as samples within the Union Territory of Delhi. [16](ii)
"In respect of permits granted for
the import of IMFL (excluding Beer and 50 degree UP. Rum) to the holders of L-1
Licence for the year 1989-90 and onwards, in the Union territory of Delhi, an
import fee of 10Rs. 1.25/- per bulk litre shall be
charged." [17]Omitted [18]Omitted [19]Omitted [20]The
Commissioner, Collector or may oilier Excise Officer may refuse to grant any
pass or permit for any sufficient reretaend be recorded in writing and shall
not grant any such pass or permit for any sufficient reason be recorded in writing
if he has reason to believe that any applicant for such pass or permit has not
on demand paid any dues demanded from him under this Act". [21]Subject
to orders of the Excise Commissioner, if any, under the proviso to section 19
of the Act, passes for the import, export or transport of liquor and permit for
possession of liquor under section 24 of the said Act may be granted by the
Collector in any of the Forms specified in these Rules, and the Collector may
delegate his powers to any Excise Officer subordinate to him." Provided that permits
for the import of country spirit from distilleries in Uttar Pradesh shall be
granted with the previous sanction of the Lt. Governor. No pass or permit
shall be valid after the date of its expiry provided that the Collector
granting the permit or authority to authorise the despatch of any consignment
under these rules may extend the period of the currency thereof, if extension
is applied for owing to delay in transit of a consignment or for any other
sufficient reason. Every pass shall
specify the number of each vessel, the seals on it and the quantity and
strength of the liquor it contains. When rectified spirit
is imported or transported in bond to the licensed premises of an approved
manufacturer, he shall obtain a permit in form L-32 from the Collector, Delhi. No authority or permit
shall be granted to authorise the despatch of any consignment under these Rules,
unless the approved manufacturer in case of import or transport under Rule 8
above, has given and executed a bond in form L-37 binding himself in respect of
the consignment to be despatched to produce a certificate in form L-38 and
binding himself to any such duty in respect of any consignment despatched as
may be demanded from him in accordance with the provisions of the rules given
below. If such certificate is
not produced within a reasonable time after the expiry of the period of the currency
of any pass, as noted thereon, the Collector, Delhi shall recover from the
approved manufacturer at the rate for the time being fixed by the Lt. Governor,
Delhi under section 31 of the Punjab Excise Act as applied to the Union
Territory of Delhi, the duty which would in every circumstances have been
levied on the spirit removed under the pass. If such certificate is
produced before or within a reasonable time after the expiry of the period of
the currency of any pass, then: (i) if
the certificate shows delivery of any consignment to have occurred in full with
no greater deficiency than that allowable according to the scale in
subparagraph (iii) below, the Collector shall order that the bond in respect of
such consignment has been discharged; (ii) but
if the certificate shows a deficiency greater than that allowable according to
the said scale in any vessel in the consignment, then unless the said
deficiency is satisfactorily explained, the Collector shall obtain the Lt.
Governor's orders as to the portion of the total deficiency which is to be
charged with duty at a rate not less than that fixed for such under section 31
of the Punjab Excise Act, as applied to the Union Territory of Delhi; (iii) the
following shall be the scale of wastage allowance per cent for spirit conveyed
in (a) wooden, (b) metalic vessels: (a) (b) For journey taking not more than 2
days 2 ½ For a journey taking more than 2 days
but not more than 9 days 3 1 For a journey taking more than 9 days
but not more than 18 days 4 IV, For a journey taking more than 18
days 5 2 Explanation: In calculating the time taken by a journey,
day of receipt at the destination but not the day of despatch shall be
included. Provided that if in
any case the temperature of the spirit on arrival at its destination is found
to be lower than the temperature when despatched, a further allowance shall be
made (if required to cover any wastage that has occurred) of 05 per cent for every
degree fahrenheit of difference between the two tempertures. The following rules
apply to the import and transport of Indian made Foreign Liquor and Country
Liquor required for the use of troops: Indian made foreign
liquor and country liquor may be imported from any State in India for the use
of troops provided that such spirit is not excised at a lower rate of duty than
that prevailing in the Union Territory of Delhi and the import is covered by a
permit in Form L-39 granted by the Collector or District Excise Officer, Delhi.
In case of the Punjab, it will be necessary also to apply for a pass to the
officer authorised to grant such pass if granted in accordance with the rules
regulating the grant of such passes in the districts of the Punjab from which
it is intended to import and such passes which may, from time to time, be in
force in the Punjab shall be sufficient authority to cover the import of liquor
into the Union Territory of Delhi and further transport of the spirits to their
place of destination. The Lt. Governor is
pleased to prescribe the following forms and conditions for the exemption
permits, referred to in Rule 14 of the Delhi Administration's notification No.
8060-Commerce dated the 3rd October, 1935. (a) Deleted. (b) Deleted. (c) Deleted. [22](d)
A permit for the possession of denatured spirit granted to any chemist, varnish
maker or other persons engaged in any business who require large quantities of
denatured spirit for the purpose of his business shall be granted by the Collector
in Form L-42A [23]on
payment of Rs. 100/-per annum. The grant of permits in form L-42A shall be
restricted to the following persons: (i) bonafide
dealers in furniture, chemists, varnish makers or other persons engaged in any
business who require large quantities of denatured spirit for purpose of their
business; (ii) manufacturers
requiring denatured absolute alchohol/denatured spirit for industrial purpose
duly recommended by the Director of Industries and Labour, Delhi. (iii) medical
and Educational Institutions recommended by the Superintendent of Medical
Services, Director of Education, the Registrar of the University of Delhi, and (iv) hospitals/dispensaries
under the control of Government/Local authority. [24]Persons
holding permits under (i) and (ii) above shall pay supervision charges in the
form of court-fee stamp of Rs. 2 for every 50 bulk litres or part thereof. [25](dd)
A permit for the possession of denatured spirit shall be granted to the
following categories of consumers by Collector or authorised Excise Officer in
Form F-34 upto the limit of 5 litres at one time: (a) an
educational and research institution. (b) a
furniture dealer, polished dealer or painter. (c) a
private hospital, dispensary or registered medical practitioner. Persons
holding possession permits in Form F-34 shall not require to pay the
supervision charges in the form of court fee stamp and to obtain transport
passes for obtaining supplies against possession permits. (d) A
permit for the possession of rectified spirit granted to any chemist, medical
practitioner, scientific body, Superintendent of a main hospital, manufacturing
chemist or to any local fund hospital, dispensary or educational institution
which requires large quantities of rectified spirit shall be granted by the
Collector in Form L-42B on payment of 3Rs. 50 per annum. (e) [26](i)
The Collector may, on payment of a fee of [27]Rs.
1000/- per annum, grant a permit for the possession of special denatured spirit
in excess of the limit specified for retail sale, to any manufacturer of
alcohol based industry for use in his business. Such permit shall be in the
form L-42C and shall be issued only on execution of a bond in Form L-48 to
secure the proper storage and use of such spirit. (ii) Persons holding
such permit shall pay, unless specially exempted by the Excise Commissioner,
supervision charges on the total quantity of industrial spirit consumed at the
rate of [28]Rs. 2/- per 50 bluk litres
or fraction thereof. The following
procedure shall be observed before a permit in form L-42B is granted by the
Collector in the case of an educational institution: (a) An
application for rectified spirit required for use in research and teaching
should be made by the governing body or the representative of the University,
college or other educational institution to the Lt. Governor through the
Collector, Delhi. In the application should be mentioned the situation and the
particular University, College or Educational Institution for research or
teaching, the number of laboratories therein, the purpose or purposes to which
the spirit are to be applied, the bulk quantity likely to be required in the
course of the year and if it amounts to SO Bulk Litres or upwards, the name of
one or more sureties or a guarantee society to join in bond that the spirits
will be used solely for the purpose required and at the place specified. (b) The
Lt. Governor will communicate his decision to the Collector and if the
application is sanctioned, will grant the permit in form L-42B in favour of the
representative of the educational institution concerned. (c) The
spirit received at any one institution must only be used in the laboratories of
that institution and must not be distributed for the use in the laboratory of
any other institution or used for any other purpose than those authorised. (d) On
the arrival of the spirit at the institution, the District Excise Inspector, in
whose jurisdiction the premises are situated, should be informed and the
vessels, casks, or packages, containing them are not to be opened until he is
present to take account of the spirit. (e) The
stock of spirit in each institution must be kept under separate lock in a
special compartment under the control of a permit holder. (f) The
spirit received may be distributed by the permit holder undiluted to any of the
laboratories beloning to the same institution. (g) No
distribution of spirit may be made from the receiving laboratory to
laboratories of other institutions. (h) The
quantity of spirit in stock at any one time must not exceed half the estimated
quantity required in a year where that quantity amounts to 20 bulk litres or
upwards. The following
procedure shall be observed for the grant of a permit in form L-42D to a
Homoeopathic chemist or practitioner: (i) An
application for the possession of rectified spirit by a Homoeopathic chemist or
practitioner shall be made in writing to the Collector of the district giving
the following particulars (a) Name
and address of the applicant. (b) The
situation and correct plan of the building to be used. The plan shall be
submitted in duplicate drawn to a scale or tracing cloth and shall show the
spirit stores and the room to be used for the storage of finished preparations. (c) The
quantity of rectified spirit in imperial gallons likely to be possessed by the
licensee at any one time. (d) The
maximum quantity of rectified spirit in imperial gallons required by the
applicant in the financial year. (e) The
amount of the security which the applicant is prepared to furnish as a
guarantee for the performance of the conditions of the permit and these rules. (f) A
list of the preparations which are to be manufactured. (ii) The
Collector shall, if he considers it desirable, forward the application to the
Excise Commissioner. He shall in particular specify the amount and nature of
security which the applicant should be required to furnish. (iii) If
the application is accepted, the Excise Commissioner shall determine (a) the
quantity of rectified spirit in imperial gallons to be possessed at any time, (b) the
quantity of rectified spirit in imperial gallons to be obtained during the
financial year, (c) the
nature and amount of the security to be furnished for the performance of the
conditions of the permit and these rules, and (d) the
preparations to be manufactured by the applicant hereinafter referred to as the
approved Homoeopathic chemist or practitioner. (iv) The
approved Homoeopathic chemist or practitioner should be granted a permit in
form L-42D by the Collector for the possession of rectified spirit for the
manufacture and sale of Homoeopathic medicines as approved by the Excise
Commissioner. (v) The
permit in L-42D shall be granted by the Collector for a period not exceeding
one year and ending on the 31st March. It shall be renewed from year to year by
the Collector, who may, however, on sufficient cause shown, refuse to renew it
or at any time determine it. (vi) Before
the permit in form L-42D is granted the approved Homoeopathic chemist or
practitioner shall execute a bond in form L-42E for such amount as may be
specified by the Lt. Governor. (vii) The
approved Homoeopathic chemist or practitioner shall be required to maintain the
accounts in form L-42F, G and H. 7 (viii) Before
a permit in form L-42 is granted by the Collector to an approved Homoeopathic
chemist or practitioner, he shall be required to submit with his application
requisition form L-42-I. (ix) (a)
A special permit in form L-42J may be granted to an approved Homoeopathic
chemist or practitioner for the manufacture of original Homoeopadhic tinctures.
Such special permit shall be granted, after proper enquiries to a bonafide and
respectable Homoeopathic chemist or practitioner who possesses practical
experience in this line. (b) The procedure laid
down in the above clauses for the grant of permit in form L-42D shall apply
mutatis mutandis to the grant of a permit in form L-42J. (c) The specimen of
forms L-42D, L-42E, L-42F, L-42G, L-42H, L-42I, and L-42J are appended
hereafter. [29]Deleted. [30]Deleted. [1] On the exclusion of
methyl alcohol and other substances from the definitions of liquor vide
Notification No. F. 10(44)/72- Fin (G) dated 7-8-73, all provisions relating
thereto stand deleted. [2] Substituted vide
Delhi Admn. Notification No. 15462-Excise dated 18-12-1937. [3] On the exclusion of
methyl alcohol and other substances from the definitions of liquor vide
Notification No. F. 10(44)/72- Fin (G) dated 7-8-73, all provisions relating
thereto stand deleted. [4] Inserted vide Delhi
Admn. Notification No. 64/40-Excise dated 31-1-40. [5] On the exclusion of
methyl alcohol and other substances from the definitions of liquor vide
Notification No. F. 10(44)/72- Fin (G) dated 7-8-73, all provisions relating
thereto stand deleted. [6] Substituted vide
Delhi Admn. Notification No. 8157-Excise dated 12-7-1938. [7] Inserted vide Delhi
Admn. Notification No. 64/40-Excise dated 31-1-40. [8] Substituted vide
Delhi Admn. Notification No. 8157-Excise dated 12-7-1938. [9] Substituted vide
Delhi Admn. Notification No. 8157-Excise dated 12-7-1938. [10] Substituted vide
Notification No. XVIII/K/142/61/(ii) dated 1-4-61. [11] On the exclusion of
methyl alcohol and other substances from the definitions of liquor vide
Notification No. F. 10(44)/72- Fin (G) dated 7-8-73, all provisions relating thereto
stand deleted. [12] Substituted vide
Notification No. Ex/E(2)/73 Policy/II, dated the 31-3-73. [13] Inserted vide
notification No. XVIII/K/142/61 dated 27-4-61. [14] Substituted vide
Notification No. 6(i)/75-76/(P) Ex dated 10-3-1976. [15] On the exclusion of
methyl alcohol and other substances from the definitions of liquor vide
Notification No. F. 10(44)/72- Fin (G) dated 7-8-73, all provisions relating
thereto stand deleted. [16] Inserted vide Delhi
Gazette (Extra) Part IV Dated 8.6.89. [17] Omitted vide Delhi
Admn. Notification No 8157/Excise dated 12-7-38. [18] Omitted vide Delhi
Admn. Notification No 8157/Excise dated 12-7-38. [19] Omitted vide Delhi
Admn. Notification No 8157/Excise dated 12-7-38. [20] Substituted vide
Notification No. F. 10/70/80/-Fiv (G) dated 18.4.80. [21] Substituted vide
Notification No. F.10/70/80/-Fiv(G)dt 18.4.80. [22] Substituted vide
Delhi Admn. Notification No. XVIII/P(3)/53-EC dated 22-9-60. [23] Inserted vide
Notification No. Excise/Policy/75-76 dated 31-3-1975. [24] Substituted vide
Delhi Admn. notification No. 1 (841)/69 dated the 26-3-69. [25] Inserted vide
Notification No. F. 10/106/80-Fin(G) dated 26.6.1980. [26] Substituted vide
Notification No. Ex/E(2)/73 Policy/II, dated the 31-3-73. [27] Inserted vide Delhi
Admn. Notification No. 64/40-Excise dated 31-1-40. [28] Substituted vide
Notification No. XVIII/K/142/61/(ii) dated 1-4-61. [29] On the exclusion of
methyl alcohol and other substances from the definitions of liquor vide
Notification No. F. 10(44)/72- Fin (G) dated 7-8-73, all provisions relating
thereto stand deleted. [30] On the exclusion of
methyl alcohol and other substances from the definitions of liquor vide
Notification No. F. 10(44)/72- Fin (G) dated 7-8-73, all provisions relating
thereto stand deleted.DELHI LIQUOR PERMIT &
PASS RULES, 1936
Rule – 5.