GOVERNMENT OF THE PUNJAB
EXCISE AND TAXATION DEPARTMENT
THE PUNJAB LIQUOR
IMPORT, EXPORT, TRANSPORT AND POSSESSION ORDERS
NOTIFICATION
[30th
June, 2003]
6
Provided that the privilege given in clauses (a) of
this rule shall not apply to country spirit from any Indian State except direct
from the Solan Distillery in Beget State unless.
1 It
is imported in open bottles in quantities not exceeding to 26.6 Ozs, and
II The privilege has been sanctioned by
the Punjab Government for the State in question.
Provided
further that the privilege in clause (b) shall be subject to the provisions
contained in Order 4 below and will not apply to denatured Spirit.
6.1
Nothing in these orders shall apply to liquor
imported, exported, or transported:-
(a)
for private consumption and not for sale, in any
quantity not exceeding that prescribed in the Punjab Intoxicants License and
Sale Orders, as the maximum quantity which may be sold by retail, or
(b)
by or on behalf of any officer of Government acting
in his official capacity:
6.2
All export of liquor is subject, in addition to the
provisions of these orders, to all regulations for its import into the Province
or State concerned.
6.3
Medicinal and other preparations containing
rectified spirit manufactured in Pakistan shall be imported into the Punjab
from the bonded warehouses and bonded factories in any province or State in
Pakistan.
6.3-A No
medicinal or other preparations containing rectified spirit manufactured in
Pakistan on which the prescribed rate of duty has- not been paid shall be
exported or transported;
Provided that
such preparation shall be exported in bond without payment of duty from the
bonded warehouse of an approved manufacturer in the Punjab to any Province in
Pakistan.
Provided also
that such preparations shall be transported or exported without payment of duty
from the premises of approved manufacturers for use in Government and
charitable hospitals and dispensaries approved for the purpose by the Punjab
Government.
6.4
With reference to section 18 of the Punjab Excise
Act no liquor shall be imported, exported or transported except under a pass
issued in accordance with the rules for the time being in force in the Punjab
for such import, export and transport, and with reference to the first proviso
to the said section, the Punjab Government is pleased further to direct that
such passes shall not be dispensed with in the case of any duty-paid foreign
liquor whether manufactured in Pakistan or imported from overseas:
Provided that
for the import and export of medicinal or other preparations containing
rectified spirit a pass shall be required if the quantity exceeds 16 ounces and
Provided further that no such preparation shall be issued
from the premises of approved manufacturers unless it is covered by the
necessary pass, 6.5 The import of
country fermented liquor is prohibited.
6.6
Pakistan made foreign spirit may be imported from
any place in Pakistan Provided it is manufactured in a distillery licensed by a
Provincial or State Government.
6.7
Not reproduced being unnecessary.
6.8
No denatured spirit shall be imported from Kashmir.
6.9
No liquor shall be imported from Kashmir, otherwise
than in bond, unless duty has been paid at the tariff rates and except by the
Kohala-Murree- Rawalpindi route or by rail via Havelian and Serai Kala.
6.10
Rectified spirit shall not be imported except from
the provinces in Pakistan and oversea countries.'
C.S.No.144 dated 17.9.1943
After Order 10 the following
shall be added, namely-
6.
10-ANot
withstanding anything contained in Order 10, rectified spirit may be imported
for the duration of present war from any Indian State.
6.11
No spirit and no medicinal or other preparation
containing rectified spirit shall be imported into the Punjab unless the
prescribed rate of duty has been paid on it at a rate not lower than that
.fixed for such spirit or preparation in the Punjab.
Exceptions: (1) Rectified spirit may be imported in bond without
payment of duty to the licensed premises of approved manufacturers.
(2)
Medicinal preparations containing rectified spirit
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 may 'be imported without payment of duty from licensed
distilleries, bonded warehouses and bonded factories in Pakistan and in any
State of Pakistan.
(3)
Not reproduced..
6.12
(1) No
liquor on which the prescribed rate of duty has not been paid shall be exported
or transported.
(2)
Not reproduced being unnecessary.
(3)
The following procedure shall be observed when
spirits and beer are to be exported from
the distilleries and breweries licensed in the Punjab to countries outside
Pakistan:-
(a)
The manager of the exporting distillery or brewery
shall be required to execute a bond in form L-37,binding himself to pay double
the amount of duty leviable under the Punjab Excise Act in respect of the
consignment of liquor to be dispatched and to produce a certificate of shipment
at a port in Pakistan (and/or a certificate of import in the case of export to
Ceylon) to the Collector of the district in which the distillery or brewery is
situated.
(b)
After satisfying himself that the required bond has
been executed the Collector shall grant an export in bond authorization in form
L-36.
(c)
On receipt of the aforesaid authorization the
distillery or brewery Inspector shall prepare a pass in form D.20 or L-34 (as
the case may be). The consignment shall then be securely sealed and immediately
dispatched to the port of transshipment.
(d)
The consignment shall travel by such route and to
such port as may be specified in the pass. The route and the port shall be
previously approved by the Collector.
(e)
The Manager shall within three months from the date
of dispatch produce before the Collector of the district the certificate of
shipment of the consignment at the port (and/or a certificate of import in the
case of export to Ceylon):
(1) If the certificate
shows that:-
(i)
The consignment of spirit has been shipped in full
with no greater deficiency than the transit wastage permitted under rule 16 of
the Punjab Liquor Permit and Pass Rules (rule 7.16 of this Manual) or
(ii)
The wastage in the case of beer does not exceed ten
per cent of the quantity as is issued from the brewery. the Collector shall order that the bond in
respect of the consignment has been discharged.
(2)
If the certificate is not produced within the
specified period, unless the omission is satisfactory explained, the Collector
shall call upon the manager to deposit the amount specified in the bond
executed by him in respect of the consignment.
(3)
If the certificate shows a deficiency greater than
that allowed under these orders, then unless the deficiency is satisfactorily
explained, the Collector shall obtain the Excise Commissioners orders as to the
amount of duty to be recovered from the manager of the distillery.
(f) Forms L-36 and L-37 and L-38 shall
be used for an export in bond authorization, agreement covering removal in bond
and the certificate respectively, mutatis mutandis.
(4) Beer may be exported in bond to
another province in Pakistan or a Pakistani State, to which this privilege has
been extended, in accordance with the procedure described below:-
(a)
Whenever the manager of the brewery at Rawalpindi
receives a requisition for the export in bond of beer to any other province in
Pakistan or a privileged Pakistani State, he shall obtain from the person
importing such beer an
import in bond permit signed by
the Collector or Chief Excise Authority of the district or State of destination
for the supply of such beer.
(b)
The Manager of the brewery concerned shall execute
a bond in form L-37 binding himself in respect of the consignment to be
dispatched to produce a certificate in form L-38 before the Collector of the
district of issue, and to pay such duty in respect of the consignment as may be
demanded from him by the Collector.
(c)
After satisfying himself that the required bond has
been executed, the Collector shall grant an export in bond, authorization in
form L-36.
(d)
On receipt of the aforesaid authorization the
brewery inspector shall prepare a pass in form L-34. The Manager of the
exporting brewery shall act as an agent for the supply of such beer and shall
consequently be shown as the consigner and an authorized officer of the
district or state of destination, as the case may be, as the consignee. The
consignment shall be securely sealed and immediately dispatched to the
consignee. A copy of the pass shall be sent simultaneously to the authority
granting the import in bond permit.
( e )
(i)
The Manager of the brewery within a reasonable time
not exceeding two months shall produce before the Collector of the district of
issue a certificate in form L- 38.
(ii)
If the certificate shows that the consignment of
beer has been received in full with no greater deficiency than 6 per cent, the
Collector shall order that the bond in respect of the consignment has been
discharged.
(iii)
If the certificate is not produced with in three
specified period the Collector shall, unless the omission is satisfactorily
explained, call upon the manager to deposit the amount specified in the bond
executed by him in respect of the consignment.
(iv)
If the certificate shows a deficiency greater than
that allowed above, then, unless the deficiency is satisfactorily explained,
the Collector shall obtain the orders of the Excise Commissioner as to the
amount of duty to be of Revenue as to the amount of duty to be recovered from
the manager of the brewery.
(f) Forms L-36, L-37 and L-38 shall be
used mutatis mutandis for the export in bond authorization, agreement covering
the removal in bond and the certificate of arrival of consignment at the
destination respectively.
Exceptions;-(a) Country spirit,
Pakistan made foreign spirit and rectified spirit may be exported in bond
without payment of duty from any licensed distillery in the Punjab to any
Pakistani State or to any province in Pakistan to which this privilege has been extended by the Punjab Government,
subject to any conditions or restrictions which the Punjab Government may
impose.
(b)
Rectified spirit may be transported in bond without
payment of duty from any licensed distillery in the Punjab to the licensed
premises of approved manufacturers.
(c)
Spirit manufactured in a licensed distillery in the
Punjab may be transported in bond without payment of duty to any other
distillery so licensed.
(d)
Rectified spirit may be transported without payment
of duty from licensed distilleries in the Punjab by Local Fund or Mission
Hospitals and dispensaries under the authorization of the Inspector-General or
the Assistant Inspector General of Civil Hospitals, Punjab or the Director of
Public Health. Similarly subsidized dispensaries in the Punjab may transport
duty free rectified spirit not exceeding three lbs, in any financial year, from
a licensed distillery in the Punjab, on a certificate signed by the
Inspector-General of Civil Hospitals, Punjab or by the Assistant
Inspector-General of Civil Hospitals or the Director of Public Health Punjab.
(e)
Rectified spirit may be transported without payment
of duty from licensed distilleries in the Punjab by educational institutions
allowed to receive such supplies by the Excise Commissioner, Punjab.
(f)
With the sanction of the “Excise Commissioner"
country spirit, Pakistan made Foreign spirit and rectified spirit may be
removed from any licensed distillery in the Punjab on the deposit of security
and on the execution by the distillers of a bond to pay such duty monthly in
arrears.
(g)
Medicinal preparations containing rectified spirit
required for use in hospitals and dispensaries including veterinary hospitals
and dispensaries managed by Government or Local Bodies or such other charitable
Hospitals and dispensaries as have been approved for the purpose by the Punjab
Government, may be transported or exported from a bonded warehouse in the
Punjab.
(h)
Not reproduced being unnecessary.
(Beer may be exported to the
Province of .East Pakistan on duty paid permits issued by the excise offices in
that
Province.)
(i)
Supplies of Pakistan made foreign liquor
(including beer) made, to the
ships of the Pakistan Navy at Karachi direct from the distilleries/brewery
subject to the condition that such supplies are not transported back to the
province and any other conditions or restrictions which the Provincial
Government may deem fit to impose.
6.13 Country
fermented liquor shall not be transported except within the district in which
it is made.
6.14 No person
except a licensed vendor may import and no one but a licensed distiller, brewer
or vendor may export or transport liquor.
Exceptions:-
(a)
Country spirit may be transported from a licensed
distillery by any Provincial and Divisional Darbar to whom a special permit for
this purpose has been given by the Collector.
(b)
Any person holding a permit for the possession of
rectified or denatured spirit may import or transport any quantity, not
exceeding the amount which under his permit he is permitted to possess.
(c)
Pakistan made foreign spirit and country spirit may
be imported, exported or transported, from any licensed distillery for the use
of troops.
(d)
Any person may import, export or transport
medicinal and other preparations containing rectified spirit..
6.15 (i) The
import, export, or transport of liquor in conformity with these rules is
subject to such rules as the Excise Commissioner may by notification, make,, under section 59
of the Punjab Excise Act, 1 of 1914.
(ii) Rules and orders for the time
being in force for the regulation of import, export, transport or possession of
Pakistan made foreign liquor shall apply mutatis mutandis to import, export,
transport or possession of "Sweets" as defined in the Punjab Sweets
(Manufacture) Rules, 1939.
6.16 The Punjab
Government are pleased to prohibit the possession of lahan except by a person
licensed under section 21 of the said Act to work a distillery.
6.
16-AThe
import and possession of perfumes or toilet preparations prepared with methyl
alcohol or denature spirit is prohibited in the Punjab. Soap manufactured with
specially denatured spirit under a permit in form L-42 C referred to in clause
(f) of rule 7.22 Chapter 7 of this Volume is exempt from the prohibition.
6.7 The Punjab Government are pleased to
prohibit the possession of spirit of a strength above 85 degrees of London Proof except in the case
of:(a) imported
foreign spirit
(b)
rectified spirit,
(c)
denatured spirit,
(d)
perfumed spirit,
|
Rectified spirit
|
Any educationalAs
prescribed in the At any time institution permit
|
|
Ditto
|
Any person Ditto Ditto
|
|
Ditto
|
An
approvedSuch quantity asDitto homeopathic may be prescribed chemist orby the excise
practitioner commissioner
|
|
Ditto
|
Arsenals of theAs
prescribed in the Ditto
Ordinance permit
Department
|
|
Denatured spirit
|
Any chemist varnishAs
prescribed in the Ditto
|
maker or otherpermit
person engaged in any business who requires large quantities of
denatured spirit for the purpose of his business
In addition to
the restrictions created by sub section (i) of section 24 of the Punjab Excise
Act and whether or not the quantity is within the limits laid down in the sub
section, no person shall have any country spirit or foreign liquor in his
possession except on the condition that it shall not be taken into or kept upon
any premises used as a restaurant in any of the places to which the provisions
of the Punjab Government notification No. 37-18-Ex dated the 30th August, 1937
have been applied or in any other place in regard to which a similar
notification may have issued or may subsequently be issued by the Government
unless a certificate of exemption has been granted in respect of such premises
and is still inforce.
(e)
country spirit possessed by the holders of reducing
licenses in form L-16 authorized by the Punjab Liquor License Rules in
accordance with the conditions of their licenses; and
(f)
Pakistan made foreign spirit possessed by holders
of licenses for wholesale and retail vend of foreign liquor to the trade only
and for whole-sale and retail vend of foreign liquor to the public in forms L-l
and L-2 authorized by the Punjab Liquor License Rules in accordance with the
conditions of their licenses.
6.18 No permit
for the possession of liquor in excess of the quantity prescribed in the Punjab
Intoxicants License and Sale Orders as the maximum quantity which may be sold
by retail shall be given except in respect of the kinds of liquor described in
column 1 of the schedule below, to the persons described in column 2, to the
extent mentioned in column 3, on the occasion mentioned in column 4 and subject
to the condition that the liquor shall be only used for the following
purposes:-
|
Country liquor
Rectified spirit
|
for
private home consumption for medicinal, scientific or manufacturing purposes.
|
|
Denatured spirit
|
for manufacturing purposes.
|
|
[Methyl
Alcohol/Methanol.
|
for manufacturing
purposes].
|
SCHEDULE
|
Specially
prepared Provincial and12 gallons country
spirit Divisional Darbaris
|
At any time
|
|
|
Ordinary country Persons of position12 quart bottle spirit and
respectability
|
-Do--
|
|
|
-do- Any person Any amount
|
On any
|
special
|
occasion such as marriage festival or
caste gathering Rectified spirit Any chemist medicalAs prescribed in the At any
time practitioner orpermit scientific body or superintendent of a
hospital
Ditto Any
approvedSuch quantity asDitto manufacturer may
be prescribed
by the Board of
Revenue
[Methyl Alcohol Any approvedAs
prescribed in the At any time.]
/Methanol. manufacturer. permit.
Notification No. SO(Excise)II-4/2003, dated 30th June, 2003. Government
of Punjab.
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