PUNJAB LIQUOR PERMIT AND PASS (FIRST AMENDMENT) RULES, 2019

PREAMBLE

In exercise of the powers conferred by sections 34 and 59 of the Punjab Excise Act, 1914 (Punjab Act No. 1 of 1914), read with the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.06/PA.1/1914/S.9/2017 dated the 25th April, 2017, and all other powers enabling me in this behalf, I, VivekPratap Singh, I.A.S., Excise Commissioner, exercising the powers of Financial Commissioner, make the following rules further to amend the Punjab Liquor Permit and Pass Rules, 1932, namely :-

Rule - 1.

(1)     These rules may be called the Punjab Liquor Permit and Pass (First Amendment) Rules, 2019.

(2)     They shall come into force on and with effect from the first day of April, 2019.

Rule - 2.

In the Punjab Liquor Permit and Pass Rules, 1932, (hereinafter referred to as the said rules), in rule 2-C, for clause (c), the following clause shall be substituted namely:-

"(c) If such certificate is not produced within sixty days of the issuance of any pass in Form D-20A, the Collector shall recover from the approved manufacturer, duty or extra license fee and other chargeable levies at the rate for the time being fixed under section 31 of the Punjab Excise Act, 1914:

Provided that if such certificate is not received within the time specified above, the Deputy Excise and Taxation Commissioner (Distilleries), shall have the power to allow an additional period of one hundred and twenty days, subject to the furnishing of a Bank Guarantee of twenty five percent of the duty due."

Rule - 3.

In the said rules, in rule 2-D, in sub- rule (3), after clause (b), the following proviso shall be inserted, namely:-

"Provided that if the valid export documents are not received within sixty days of the issuance of Transport Pass, the Deputy Excise and Taxation Commissioner (Distilleries) shall have the power to allow an additional period of one hundred and twenty days, subject to furnishing of a Bank Guarantee of twenty five percent of the duty due.".

Rule - 4.

In the said rules, in rule 22, in clause (g),

(i)       for the figures, words and signs "10/-, 20/-" and "at the rate of Rs. 2/- per bulk litre" wherever occurred, the figures and words "12/-", " 22/-" and "at the rate of Rs. 2 per bulk litre" shall be respectively, be substituted;

 

(ii)      after second proviso, the following proviso shall be added, namely:-

"Provided further that the Deputy Excise and Taxation Commissioner may allow the L-2 licensee to purchase liquor from L-1 licensee situated in other district subject to the payment of rupees five per proof litre for IMFL, and rupees three per bulk litre for Beer. ".