PUNJAB
EXCISE FISCAL (FIRST AMENDMENT) ORDERS, 2020
PREAMBLE
In
exercise of the powers conferred by section 58 read with sections 31 and 32 of
the Punjab Excise Act, 1914 (Punjab Act 'No. 1 of 1914), and all other powers
enabling him in this behalf, the Governor of Punjab is pleased to make the
following Orders, without previous publication, further to amend the Punjab
Excise Fiscal Orders, 1932, namely:
Order - 1.
(1)
These Orders may be
called the Punjab Excise Fiscal (First Amendment) Orders, 2020.
(2)
They shall come into
force on and with effect from the first day of April, 2020.
Order - 2.
In the Punjab Excise
Fiscal Orders, 1932, (hereinafter referred to as the said Orders), in Order 1,-
(a)
in clause (i) after
sub-clause(b), the following clause shall be inserted, namely:-
"(c)
the Excise Duty on the PML at wholesale stage, shall be leviable as under:-
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(i) if the
Ex-Distillery Price (EDP) is equal to or less than the EDP of fixed quota
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Rs. 35/- per proof
litre
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(ii) if the EDP is
higher than the EDP of the fixed quota of PML but upto 105% of EDP of the
fixed quota; and
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Excise duty on
wholesale stage (i.e. Rs. 35/- per proof litre) plus Rs. 1/- per proof litre
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(iii) if the EDP is
higher than 105% of the EDP of fixed quota but not more than 110% of the EDP
of the fixed quota.
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Excise duty on
wholesale stage (i.e. Rs. 35/- per proof litre) plus Rs. 2/- per proof
litre"
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(b)
in clause (ii), for the
existing Table, the following Table shall be substituted, namely:-
TABLE
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"EDP range of
IMFL (2020-21)(in Rupees)
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Rate of excise duty
Per PL (2020-21) (in Rupees)
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upto 500
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90/-
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from 501 to 650
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95/-
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from 651 to 950
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121/-
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from 951 to 1l00
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147/-
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from 1101 to 1200
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155/-
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from 1201 to 1300
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175/-
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from 1301 to 1400
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180/-
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from 1401 to 1500
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210/-
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from 1501 to 1800
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221/-
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from 1801 to 2000
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230/-
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from 2001 to 2300
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240/-
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from 2301 to 2500
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245/-
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from 2501 to 2700
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285/-
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from 2701 to 3000
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290/-
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from 3001 to 3200
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295/-
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from 3201 to 3500
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300/-
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from 3501 to 4000
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315/-
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from 4001 to 4500
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336/-
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from 4501 to 5000
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400/-
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from 5001 to 7000
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420/-
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above 7000
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442/-"
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(c)
for clause (iii), the
following clause shall be substituted, namely: -
"(iii)
On conversion of quota of PML to EMFL, the excise duty on the converted brands
of IMFL, shall be payable by L-2 Licensees at the time of issuance of permits
on the following rates, namely:-
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(a) for the brands of
IMFL having EDP upto rupees nine hundred and fifty per case
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Half of the Excise
Duty leviable at L-1 stage
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(b) for brands of IMFL
having EDP of rupees nine hundred and fifty one to rupees twelve hundred
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75% of the Excise
Duty leviable at L-l
Stage
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(c) For the brands
having EDP above rupees twelve hundred
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Normal rate of the
Excise Duty leviable at L-l Stage
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The above Excise Duty is
in addition to the Excise duty leviable under this Order and Order 1-AA."
Order - 3.
In the said Orders, in
Order 1-A, for the words "sixty two", the words
"sixty-eight" shall be substituted.
Order - 4.
In the said Orders, in
Order 1-AA, for the words "three hundred twenty four", "three
hundred fifty five" and 'fifty five", the words "three hundred
twenty-nine", "three hundred fifty-nine" and
"fifty-seven" shall, respectively, be substituted.
Order - 5.
In the said Orders, for
Order 1-F, the following order shall be substituted, namely:-
"1-F.
A bottling fee shall be charged on IMFL and Beer when sold within or outside
State and out of India, at the following rates, namely:-
TABLE
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Serial. No.
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EDP of IMFL or EBP of
Beer per case
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Rate of bottling fee
(Rs. Per Bulk litre)
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1.
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Upto Rs. 650/-
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1.00
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2.
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From Rs. 651/- to Rs.
2000/-
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1.25
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3.
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Above Rs. 2000/-
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1.50
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The bottling fee, shall
be leviable when the brew or blend is issued for bottling. No licensee shall
start the process of bottling unless this fee is paid."