GOVERNMENT OF THE PUNJAB
EXCISE AND TAXATION DEPARTMENT
THE PUNJAB EXCISE FISCAL ORDERS
NOTIFICATION
[12th Nov, 1932]
The Punjab Excise Fiscal Orders were notified under Punjab
Government notification No. 5998, dated 12th, November, 1932 in exercise of the powers
conferred by sections 31, 32 & 56 of the Punjab Excise Act (1 of 1914).
2.1 (1) The following shall be the rates of duty, leviable in
respect of spirit manufactured in any of the distilleries licensed in the
Punjab, per imperial gallon of the strength of London proof, to be increased or
reduced in proportion as the strength of spirit exceeds or is less than London
proof.
(a)
Plain country spirit distilled from sugarcane or Mahua
base. Rs.15
(b)
Country spiced sprit Rs.18.12
(c)
Country special spiced spirit, including matured
country spirit Rs.23.43
(d)
Plain country spirit issued to troops Rs.30.31
(e)
Country spiced spirit including special spiced and
matured country spirit issued to troops Rs.35.94
(f)
Rectified spirit Rs.60 per [LP
Gallon]
(g)
All other sorts of spirit except denatured spirit.
Rs.450per[LP Gallon]
GOVERNMENT OF THE
PUNJAB
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
[4th August, 1977]
No. S.O (Excise)III-6/76. In exercise of the powers conferred
by sections 31 and 32 of the Punjab Excise Act 1914 (1 of 1914), the Governor
of the Punjab is pleased to direct that following further amendment shall be
made in the Punjab Excise Fiscal Orders, contained in chapter 2 of the Punjab
Excise Manual, Volume II, with immediate effect namely:
AMENDMENT
The first proviso to sub order (1)
of order I shall be substituted by the following:-
Provided that duty on rectified
spirit issued to approved homeopathic chemists or practitioners shall be levied
at the rate of Rs. [60/-] per L.P gallon.
Provided further that duty on
rectified spirit issued for use by an approved industry in an industrial or
scientific process in such a way that it does not form an ingredient of the finished
product of the industry shall be levied at the rate of Rs. [1.75] per London gallon.
2.1 (2) The Excise Commissioner, may prescribed generally for all
distilleries or in respect of any distillery, a scale of wastage of spirit. No
duty shall be levied on wastage of spirit in a distillery within the scale
prescribed for such distillery, but the licensee shall pay duty, as on
manufacture, in respect of all losses attributed to wastage in excess of the
scale fixed for the distillery.
2.2 The following shall be the rates of duty on sweets manufactured
under a licence in the Punjab: -
(a)
Sweets & wines containing proof spirit not
exceeding 20 percent.
(b)
Sweets and wines containing proof spirit exceeding 20
percent but not exceeding 30 percent.
2.3
Not reproduced being unnecessary.
2.4
The following shall be the rates of excise duty on
medicinal and other preparations containing rectified spirit on issue from the
premises of approved manufacturers: -
(a)
Medicinal preparation [Rs.60.00]
Per L.P Gallon
(b)
Non-medicinal essences [Rs.20.00]
-do-
(c)
Toilet preparations and perfumery [Rs.60.00] -do-
(d)
Duty on manufacture and sale of [Rs.60.00] -doTr. Aurantii
(e)
Spirit chloroform [Rs.60.00] do-
The 10th January, 1977
No. S.O (Excise)III-6/76-777. In
exercise of the powers conferred by Section 31 and 32 of the Punjab Excise Act,
1914 (1 of 1914), the Government of the Punjab is pleased to direct that
following further amendment shall be made in the Punjab Excise Fiscal Orders,
contained in Chapter 2 of the Punjab Excise Manual, Volume II with immediate
effect, namely: -
AMENDMENT
In order 4 for item (a), the
following shall be substituted: -
(a) Medicinal
preparations Rs.15.00 per L.P Gallon of its spirit contents.
Provided that any other medicinal
preparation may be by notification declared to be non-medicinal for the
purposes of levying duty at the enhanced rate of Rs.20.00 per London proof
gallon of their spirit contents under item (d) above.
2.5 The following shall be the rate of duty livable in respect of
beer manufactured in any brewery in the Punjab.
Beer [Rs.8 per
liter]
Provided that in levying the duty
the quantity of bear issued in bond shall be deducted from the total quantity
of beer.
2.6 Not reproduced being
un-necessary.
2.7 The Punjab Government is pleased to levy an import, export or
transport duty of rupees 80 per maund or a part of bhang imported into,
exported out of and transported within the Punjab.
Provided that.
(a) When the
same consignment of bhang in either.
(i)
imported and exported.
(ii)
imported and transported.
(iii)
transported and exported
(iv)
transported and retransported din the course of the
same or a continuing business transaction, duty shall be levied once only in
respect of the whole of such transaction;
(c)
No transport duty shall be levied on bhang transported
from one to another place situated within the limits of the same district;
(d)
Duty shall be calculated on gross weight of each parcel
or package of bhang, imported, exported or transported.
2.8 The under mentioned intoxicants are exempted from the
operations of the Punjab Excise Act to the extent specified below: -
(1)
Medicated wine containing less than 20 percent of proof
spirit are exempted from the provisions of the Act relating to sale and
possession.
(2)
Medicinal and other preparations containing rectified
spirit, imported from oversea countries, are exempt from the provisions of the
Act relating to import, export, transport, possession and sale provided that
the customs duty at the rate prescribed has been paid: provided further that in
the case of preparations notified from time to time by the provincial
Government: -
(i)
The quantity sold at a time to any person other than a
licenced vendor or a Medical practitioner registered under any law for the time
being in force does not exceed one ounce;
(ii)
The accounts of such sales are maintained by the
vendors in the form prescribed by the Director Excise and Taxation.
(2-A)
Medicinal and other preparations containing rectified spirit, manufactured in
Pakistan, are exempt from the provisions of the Act, relating to transport,
possession and sale. Provided that: -
(a)
Issues from the premises of the approved manufacturers
shall be made
under the authority of a pass
granted by the officer in charge;
(b)
Transport of one pound or more of any such preparation
shall be made under the authority of a pass in form L-34-A which shall be
signed by the vendor or his authorized agent and a copy thereof shall
invariably be sent to the District Excise and Taxation Officer of the district
concerned.
(c)
In case of preparations notified in this behalf from
time to time by the provincial Government.
(i)
The quantity sold at a time to any person other than a
licenced vendor or Medical practitioner registered under any law for the time
being in force shall not exceed one ounce; and
(ii)
The accounts of such sale shall be maintained by the
vendors in the forin prescribed by the Director Excise and Taxaiton.
(2-B)
Medicinal preparations containing rectified spirit manufactured in Pakistan or
in any
Pakistan State and required for
use in Hospitals and Dispensaries, including Veterinary Hospitals and
Dispensaries, managed by Government or by local bodies or in such other
charitable Hospitals and Dispensaries as have been approved for the purpose by
the Punjab Government are exempt from payment of duty.
Provided that such preparations
are directly issued from the bonded warehouses of the approved manufacturers to
any such Hospital or Dispensary in quantities not exceeding its are requirement
for 12 months on indents signed by the Civil Surgeon or the District medical
Officer of Health of the District or for Veterinary Hospitals and Dispensaries
only by the Deputy Superintendent of Civil veterinary Department; and
Provided further that such
preparations are only dispensed for bonafied patients, of the Hospital or
Dispensary concerned.
(3)
Cidar manufactured in the Punjab is exempt from the
provisions of the Act relating to manufacture, possession and sale by a
manufacturer.
(4)
All intoxicants exported from the Punjab distilleries
or brewery are exempted from the provisions of the Excise Act relating to duty
leviable thereon in the Punjab, when exported under export in bond passes to
any other province or State in Pakistan or to any country outside Pakistan.
Notification: No. S.O (Excise)
1-16/76 dated 14.4.77 Punjab Excise Manual Volume-II Chapter 2 in order 8 for
sub order (4-A) the following shall be substituted: -
(4-A) Supplies
of Pakistan made foreign liquor including beer made direct from the distiller/
brewery to: -
(a)
Ships of Pakistan Navy at Karachi:
(b)
President’s House, Prime Minster’s House or Governor’s
House: subject to the condition as regards aforesaid (a) that such supplies are
not transported back to the Province and as regards (b) that the quantity does
not exceed the scale laid down from time to time and that in each case certificate
of consignment having been received intact is obtained from the Military
Secretary concerned”.
(5)
Not reproduced being unnecessary.
(6)
Country spirit and Pakistan made foreign spirit
exported from licenced distilleries in the Punjab to any state in Pakistan under
export in bond passes are exempt from payment of duty.
(7)
Rectified spirit exported from licenced distilleries in
the Punjab to the North West Frontier Province or to any state in Pakistan,
under export in bond passes, for the use of Hospitals and Dispensaries, is
exempt from payment of duty.
(8)
Rectified spirit imported or transported in bond from
licenced distilleries under import in bond or transport in bond passes is
exempt from the payment of duty.
(9)
Rectified spirit issued under the authority of the Excise
Commissioner or the collector from the distilleries in the Divisions of Lahore,
Multan, Rawalpindi and Sargodha to Government local Fund Mission, dispensaries
in the aforesaid divisions on certificates signed by the Regional Director of
Veterinary Hospitals is exempt from payment of duty.
Provided that such rectified
spirit issued under the authority of the Collector to private hospitals or
subsidized Dispensaries does not exceed 50 gallons in a year.
(10)
Rectified spirit issued under the authority of the Excise
Commissioner or the
Collector from distilleries in
the divisions of Lahore, Multan, Rawalpindi and Sargodha to Government
Department, Educational institutions for the purposes of teaching, research and
defence in the aforesaid divisions is exempt from payment of duty.
Provided that such rectified
spirit issued under the authority of the Collector to private educational or
research institutions does not exceed 50 gallons in a year.
(10-A)
Methylated spirit, issued under the authority of the Collector from the
distilleries in the divisions of Lahore Multan Rawalpindi and Sargodha to
Government Hospital Dispensaries and medical store depots or ordinance depots
for the purposes of Government hospitals, dispensaries and defence is exempt
from payment of permit fee.
(11) All
liquor removed from one part of state in Pakistan whether by road or rail, to
another part of the State in Pakistan through intervening Pakistan territory by
agents or contractors of the State duly authorized in that behalf is while passing
through Pakistan territory, exempted from all provisions of the Excise Act (1
of 1914) Subject to the following provisos: -
(a)
In the case of transport by road (i) that the
consignment is covered by a pass signed by the Excise Officer of the district
of dispatch in the State concerned and (ii) that a copy of such pass is sent to
the Collector of every district in the Punjab through which the consignment is
to be conveyed.
(b)
In the case of transport by rail (i) that the
consignment is covered by a pass signed by an authorized Excise Officer of the
State (ii) that a copy of such pass is sent to the Collector as aforesaid; and
(iii) that the consignment is booked as luggage or parcel and delivered to the
Railway guard of the train during transit.
(12)
Not reproduced being unnecessary.
(13)
Not reproduced being unnecessary.
(14)
Not reproduced being unnecessary.
(14-A) Not reproduced
being unnecessary.
(15)
Cultivation of bhang by heads of religious institutions
under special licences is exempt from duty.
(16)
The cultivation of bhang in the under mentioned
districts is exempt from the provisions of sub-section (1) of section 20 of the
Punjab Excise Act 1914 relating to cultivation of the hemp plant: -
District exempted Rawalpindi
district, and Attock district.
Not reproduced being unnecessary.
The Governor of the Punjab is
pleased to order that the price of Excise Opium as issued from the treasuries
in Punjab shall be Rs. 400 per seer for the year 1974-75 with effect from 1st July, 1974.
Notification No.SO(Excise)II-4/2003
dated 22nd
June 2004 Secretary to the Government of the Punjab Excise & Taxation.
Notification
No.SO(Excise)E&T-II-22/97 dated 07th September 1998 Secretary, Government of the
Punjab Excise & Taxation
Notification No. S.O
(Excise)E&T-II-4/2003 dated 22nd June 2004 Secretary, Government of the Punjab Excise & Taxation
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