PUNJAB LIQUOR LICENSE RULES

GOVERNMENT OF THE PUNJAB

EXCISE AND TAXATION DEPARMENT

THE PUNJAB LIQUOR LICENSE RULES

NOTIFICATION

[30^th June 2003] 

A Classes Of Licenses And Authorities Empowered To Grant And Review

5.1 The following classes of licenses may be granted and renewed by the authorities stated against each:-

Form   Nature Authority Empowered to

Grant  Renew

            Foreign liquor                          

L-1          Wholesale and retail vend of foreignExcise                      District Excise and liquor to the trade only           Commissioner          Taxation                    Officer except in cases where renewal                    involves refixation  of fee of license, in which case the power of renewal shall vest in the authority competent to grant the license.

L.2       Wholesale and retail vend of foreign Ditto             Ditto

liquor to public only. 

L-2A     Retail vend of foreign liquor toDitto            Collector

expatriated employees

L-3                 Retail vend of foreign liquor in a hotel     Ditto    District Excise and Taxation                       Officer except in cases where renewal                   involves

refixation  of fee or reauctioning of license, in which case the power of renewal shall vest in the authority competent to grant the license.

L-3A For the possession and consumption ofDitto  Ditto liquor in hotels

L-4                 Retail vend of foreign liquor in aDitto      Ditto restaurant

L-5                 Retail vend of foreign liquor in a barDitto            Ditto attached                 to                   a                     restaurant

(Supplementary of Form L-4)

L-6                 Retail vend of foreign liquor in a railway Ditto Ditto refreshment room

L-7                 Retail vend of foreign liquor in a railway Ditto    Ditto

dining car. 

L-8	Retail vend of foreign liquor off the Ditto premises (Supplementary to Nos. L-3, L-4, L-6, and L-7),	Ditto

Form   Nature Authority Empowered to

	Grant	Renew
L-9	Retail vend of foreign liquor in a militaryCollector  canteen	District Excise and Taxation Officer except in cases where renewal involves refixation  of fee reauctioning of license, in which case the power of renewal shall vest in the authority competent to grant the license.
L-10	Retail vend of beer for consumption onDitto  and off the premises	Ditto
L-11	Bottling of foreign liquor       Excise Commissioner	Ditto
L-12	Vend of medicated wine       Collector	Ditto
L-12A	Temporary license for the retail sale of Ditto foreign liquor at a bar in a theatre or cinema or in any other temporary place of recreation	Ditto
L-12B	License for the retail vend of foreign Excise liquor at a bar attached permanently to Commission  a theatre or cinema or other such place of entertainment	Ditto
	COUNTRY SPIRIT
L-13	Wholesale vend of country spirit     Commissioner	Ditto
L-14	Retail vend of country spirit forCollector  consumption on the and off the premises	Not renewable
L-14A	Retail vend of country spirit forDitto  consumption off and on premises	Ditto
L-14B	Retail vend of country spirit at a fair or Ditto on a special occasion	Ditto
L-16	Reducing of country spirit     Commissioner	Ditto
	Denatured Spirit
L-17	Vend of denatured spirit wholesaleCollector  and / or retail	District Excise and Taxation Officer

except in cases where renewal  involves

refixation of fee or re-

auctioning of license in which case the power of renewal shall vest in the authority,

Form   Nature Authority Empowered to

Grant            Renew

L-17A      Retile vend of rectified spirit denaturedCollector            District Excise and with two percent Kerosense oil for use          Taxation Office except as motor fuel            in cases where

renewal       involves

refixation of fee or reauctioning of license in which case the power of renewal shall vest in the authority

[L-17B Vend of Methyl Alcohol/Methanol Collector            District Excise and wholesale and / or retail     Taxation                   Officer, except where renewal involves re-fixation of fee or re-auctioning of license in which case the               power            and renewal shall vest in the              authority competent to grant

the license”.]

            Rectified Spirit                         

L19      Vend of rectified spirit wholesale and/Collector     Ditto

or retail

            Country fermented liquor                  

L-20A   Vend of Tari    Excise Ditto

Commissioner

L-20B	Manufacture & retail vend of countryCollector  fermented liquor	Not renewable
L-20C	Manufacture and possession of countryDitto  fermented liquor for home consumption	District Excise and Taxation Officer

except in cases where renewal involves refixation of fee of license, in which case the power of renewal shall vest in the authority competent to grant the license.

L-20D Manufacture and possession of countryDistrict  Excise fermented liquor for use on specialOfficer or Excise  occasion       Officer Ist class

Collector

            Special                         

L-20E For the manufacturer of vinegar from1 ^st ClassDistrict  Excise and

	the natural sugar found in plant tissues Collector	Taxation                     Officer except in cases where renewal             involves refixation  fee or reauctioning of license, in which case the power of renewal shall vest in the authority competent to grant the license.
L-21	Extension of hours during which sale is Collector	Ditto

permitted

B-    Regulations Governing The Grant And Renewal Of Lienses

5.2            The authority given by these rules to grant and renew licenses is in each case, subject to the restrictions contained in the Punjab Intoxicants License and Sale Orders as to the localities in which licenses may be granted and the number of licenses which may be granted in any local area, and to such reservations from the  general superintendence of the Excise Commissioner as the Provincial Government Shall notify under section 8 of the Punjab Excise Act.

5.3            Every license shall be granted to a certain licensee in respect of certain premises.

5.4            A license may only be granted to :-

(a)             an individual,

(b)             a body incorporated under the Companies Act,

(c)              a society registered under the Co-operative Societies Act II of 1912.

(d)             a partnership or firm.

5.5            When a license is granted to a company or society referred to in rule 5.4 (b) and (c) above it must show the name of individual as agent acting on behalf of the licensee who is amenable in full to the Criminal Courts In Pakistan. On the application of the Company or Society the representative licensee may be changed by the authority competent to renew the license.

5.6            When a license is granted to a partnership or firm not incorporated under any Act, all the individuals comprising the partnership or firm should be specified on the license.

5.7            On the application in writing of all the original partners a partner may at any time be added by the authority competent to renew the license, provided he is eligible under the Punjab Intoxicants License and Sale Orders or these rules, in which case he shall be responsible for all obligations incurred or to be incurred under the license during the period of its currency as if it had originally been granted or renewed in his name.

5.8            On the application in writing of all the original partners a partner may at any time be removed by the authority competent to renew the license.

5.9            A license granted to a partnership is determined by the dissolution of the partnership, subject to the liability of the partners jointly and severally, for any loss caused to Government thereby and for the performance of all obligations to Government incurred by the partnership.

5.10         A license is said to be renewed when it is continued after the period of its expiry to the same licensees in respect of the same premises; and whenever a license has determined by reason of surrender; cancellation or order of non-renewal or other causes, or where it is proposed to issue a license in respect of premises or persons not previously licensed, a new license is required; provided :-

(a)   a new license is not required on account of the addition of or removal of a partner on the application of all the partners or the change of a representative of a company or society;

(b)   a license continued to the legal representative of a deceased licensee for the remaining period of the license shall not be deemed to be a new license;

(c)    if the premises of a license are changed during the period of its currency, the authority competent to grant the license may direct that the license may be continued for the remaining period of the term on the existing fee;

(d)   a license may be transferred by the authority competent to grant it for the remainder of its currency to a new licensee.

5.11         All applications for the grant or renewal of licenses which require the orders of the Excise commissioner under the Punjab Intoxicants License and Sale Orders or these rules should be received through proper channel in the Excise commissioner office before the end of January in each year;

Provided that applications for the grant of license in form L.3 or L.12-B may, in urgent cases, where they do not adversely affect any existing license, be submitted at any time in the year.

5.12         Whenever it is proposed not to renew a license granted on fixed or assessed fee, the authority competent to renew it shall give notice to the holder of such license, record objections, if any, but forward by the licensee and pass a definite order in writing. The licensee may be given on application an authenticated copy of such order. Except with the special sanction of the Excise Commissioner no such order of renewal or non-renewal shall be made after April 20tn in respect of licenses for the following financial year.

Note:-

The Excise Inspector is responsible for laying before the Collector, by the 7th April, a list of all licenses requiring renewal, in order that the collector may decide whether to consider the question of non-renewal of any license. The list should be accompanied (a) in the case of licenses on assessed fee, by the certificate of sales required by the rule 5.30 and (b) in the case of bottling licenses by a similar certificate showing the gallons (London Proof) bottled upto March 31st.

5.13         A license under these rules except a license for the vend of medicated wines, denatured and rectified spirit in forms L-12, L-17 and L-19 respectively may not be combined with any license for any dealings with any dangerous drugs as defined in section 2(h) of the Dangerous Drugs Act, II of 1930, without the sanction of the Collector.

5.14         No license shown in column 1 of the sub-joined table may be held by the persons holding or in any way connected in interest with the persons holding any of the licenses shown against them in column 2 :-

A license in form	May not be held in conjunction with
L-l and L-2 for the sale of foreign liquor.	A license in form L-3, L-3 A, L-4, L-5, L-8, L-12 B except with the special sanction of the Excise Commissioner A license in form L-13, L-14, L-14 A, or L14 B for the wholesale or retail vend of country spirit. Any license for the sale of country fermented liquor.
L-3, L-3 A, L-4, L--5, L-8 or L-12 B for the vend of foreign liquor in a hotel and C.	A licensee in form L-l or L-2, except with the special sanction of the Excise Commissioner.

A license for any dealings in country liquor.

L-10 for the retail vend of beer	A license for the vend of country liquor
L-13, L-14, L-14 A or L-14 B, for the wholesale or retail vend of country spirit.	Any license for any dealings in foreign liquor; rectified or denatured spirit, or country fermented liquor.
L-17 for the vend of denatured spirit.	A license for any dealings in country liquor, or for the vend of foreign liquor for consumption on the premises.
L-20 A. B, C, and D for the vend of country fermented liquor.	Any license for the vend of foreign liquor or country spirit.

5.15 No person holding a license for a distillery may hold any license under these rules, except.-

(a)             a license in form L-l or L-2 or both for the vend of foreign liquor by wholesale;

(b)             a license in form L-l 3 for the wholesale vend of country spirit;

(c)              a license in form L-17 for the wholesale vend of denatured spirit; (d) a license in form L-19 for the wholesale vend of rectified spirit, (e) a license in form L-20 E for the manufacture of vinegar.

No person holding a license for a brewery may hold any license under these rules, except a license in form L-l or L-2 or both for the vend of foreign liquor by wholesale.

5.16 The licenses shown in column 1 of the following statement may only be granted to the persons shown against them in column 2 :-

A license  in form	May only be granted to
L-5 for the retail vend of foreign liquor in a bar.	The holder of a license in form L-4 for the retail vend of foreign liquor in a restaurant. (Only the most superior establishment will be so licensed). Holders of L-3 licenses will not be granted L-5 licenses unless they arc also in possession of L-4 licenses.
L-8 supplementary for the retail vend of foreign liquor off the premises.	The holder of a license in form L-3, L-4, L-6 and L-7 for the retail vend of foreign liquor in a hotel, restaurant, railway refreshment room or dining car.
L-11 for bottling foreign liquor.	The holder of a license in form L-l or L-2 for the vend of foreign liquor to the trade or public.
L-l 2 for the sale of medicated wine.	A chemist or druggist of good standing.

L-l 6 for the reduction of country spirit.

The holder of a license in form L-l 3 for the wholesale vend of country spirit and provided the Collector can make satisfactory arrangements for the control

of the reducing.

L-l 9 for the vend of rectified spirit.	A person holding a license in form L-l 2 or L-17 or a chemist or a druggist of good standing.
L-21 for the extension of hours.	A person holding a license for the retail sale of beer or country spirit in forms L-

10 , L-14 and L-14 A in urban areas.

5.17         A license in form L-2 may only be given to a firm of approved respectability in a civil station or cantonment or any other place where there is demand for superior foreign liquor. A license in this form may not authorize consumption on the premises.

5.17A A license in form L-4-A may only be given to a restaurant which is frequently visited by foreigners or is considered fit for promoting tourism.

5.18         A list of all L-l, L-2, L-3, and L-4 licensees shall be drawn up in each district by the 15th July each year and supplied to managers of the distilleries in the Punjab.

5.19         A license in form L-9 may be granted with the permission of the competent military authority for the sale of foreign liquor only in -Pakistani Units. A canteen run regimentally on the club lines does not require a license, provided the expense of purchasing liquor is met from a common fund.

5.20         A special license in form L-12 A, may be granted for the retail vend of  foreign liquor at a bar, when temporary arrangements for the sale of foreign liquor are required.

Note: At private or public functions at which a paid contractor supplies liquor for which he is paid, he must take out a license in the form L-12 A, whether he is paid by each consumer or not. At private functions at which no paid contractor supplies liquor on payment, no license is required. If a recognized club at such a function supplies liquor to non-members on payment by nonmembers, it occupies the position of contractor and a license must be taken, out in form L-12 A.

The maximum period of such licenses will not, except with the special permission of the Excise Commissioner exceed one month (i.e. from the first date of the validity of the license 'to the date immediately preceding that date in the succeeding month). If a license is granted for two or more days excluding an intervening day or days (e.g. a Sunday) no fee shall be charged for the intervening day or days.

5.21         The maximum number of licenses for the wholesale vend of country spirit fixed for each district shall not exceed without the sanction of the Excise commissioner Such licenses may only be issued for the headquarters of a district, except at the following places:-----------------  Kasur.

The names of the licensees must be reported to Excise Commissioner and a list supplied to the managers of distilleries in the Punjab.

5.22         ……………………………….

5.23         If in any locality there is a demand for tari sufficient to justify the grant of license, a license to sell tari may be issued by the Collector with the sanction of the Excise commission and subject to such conditions as the Excise Commissioner may determine. When a license for the vend of tari is granted, the licensed vendor may make his own arrangements with the owners of palm trees for the supply of tari.

5.24         A license in form L. 14.B may be granted for the vend of country spirit, on special occasions subject to the following conditions:-

(i)            No special liquor license shall be granted for any fair where such a license had hitherto not been granted, or where, having in the past been granted, it has now been discontinued. If a new fair is inaugurated, the Collector shall not grant a special liquor license without the consent of the Excise Commissioner.

(ii)           In the case of fairs for which special liquor licenses have hitherto been granted, the Collector may continue to grant such licenses. He should, however, take cognizance of any bonafide movement favouring prohibition, and he may without further sanction decline to grant a special liquor license if, on testing local opinion, he is throughly satisfied that the discontinuance of such a license would be a measure approved by the unquestioned voice of local opinion, and that such local opinion is free from any

(iii)         Licenses for recurring fairs of importance at which it is permissible under these rules to provide for the sale of country liquor should be included in the list of shops to be auctioned.

C-    FEES

5.25     The fees payable in respect of licenses under these rules are of the following kind:-

(a)             fixed fees;

(b)             assessed fees; (c)            auction fees; and (d)tender fees.

FIXED FEES

NO.SO. (Excise)l-5/75/560. In exercise of the powers conferred by Section 59 of the Punjab

Excise Act (I of 1914) the Excise Commissioner, Punjab directs that in the Punjab Liquor license Rules (contained in Chapter 5 of the Punjab Excise Manual, Volume II) as amended from time to time, the following further amendments shall be made with effect from 1st July, 1976, namely;5.26  The following scale of fixed fee is hereby provided:-

AMENDMEMTS

In rule 5.26 -

(a)             in clause (i) for the words and figures "Rs.l000" the words and figures "Rs.3000" shall be substituted.

(b)             in clause (i-a), for the words and figures "Rs. 1,000" the words and figures " Rs.3,000" shall be substituted.

(iaa)For a license in form L2 A for retail vend of foreign liquor to expatriated employees Rs.1000.00 per annum.

(c)              the clause (b) for the words and figures "Rs. 3,500" the words and figures " Rs.6,000" shall be substituted. (published in Punjab Gazette dated 12.6.1976)

(ibb)For a license in form L-4A for the vend of a foreign liquor in a Restaurant Rs. 1000.00 per annum.

Noff.NO.AO(Excise)I-6/75-749 Dated5.11.1976

PUNJAB LIQUOR LICENSE RULES - CHAPTER 5, PEM VOL:1I.

AMENDMENT

2.In the existing rule 5.26, after the existing clause (i-b), the following new clause shall be added:-

"(i-bb). For a license in form L-4A, for the vend of foreign liquor in a restaurant Rs. 10,000-00 per annum".

(ii)             For a license in form L.ll to bottle foreign spirit, from Rs.300 to Rs. 600.00 per annum as fixed by the Board of Revenue.

(iii)            For a license in form L.12 for the sale of medicated wines, Rs. 100.00 per annum.

(iv)            For a temporary license in form L. 12-A, for retail vend of foreign liquor/ at a place of entertainment the fee shall be fixed by the Collector subject to the following limits;-

  Minimum fee:  Rs. 10 per License, or for licenses for more than a day Rs. 5 per diem. Whichever is greater.

  Maximum fee: R.'100 per diem. Rs. 300 per mensum.

The Collector should ordinarily assess a fee not greatly exceeding the minimum, except in cases in which the sales are certain to be very large. When L-12A licenses are required for entertainments which are to be a regular weekly feature or are to be given at more frequent intervals, the Collector should assess a fee progressively greater according to the frequency with which an entertainment is to be held. His recommendation for a fee should be forwarded for the approval of the Excise Commissioner. In making his recommendation the Collector should take into consideration the retail price of liquor and the quantity of liquor likely to be sold. Should it not be possible in the case of a new institution to estimate for a sufficient period the quantity of liquor likely to be sold, then the Collector should submit his recommendation for a limited period only and report again after greater experience has been obtained.

(v)             For a license in form L. 13 for the whole-sale vend of country spirit, Rs. 50 per annum of such less fee as may be sanctioned by the Commissioner.

(vi)            For a license in form L. 19 for the vend of rectified spirit Rs. 50.00 per annum;

(vii)          For a license in form L.20-C and D for the manufacture and possession of country fermented liquor for home consumption and on special occasions -- rupees five for each license excluding a court fee stamps of two annas affixed to the application. The license fee of rupees five shall be recovered in the form of court fee stamps to be affixed on the counterfoil of form L. 20. C and L. 20 .D.

(viii)For a license in form L. 21 for the extension of hours, at the discretion of the Collector.

(ix) For a license in form L. 20-E,for the manufacture of vinegar from natural sugars in the plant tissues Rs. 5 per annum.

5.27     The following license is granted free of fee:A license in form L-16 for the reduction of country spirit.

FIXED AND ASSESSED FEES.

5.27.A(I) A license in form L. 17 for vend of denatured spirit will be granted or fixed fees ,in addition to the fees assessed according to the sale there under. The following are the rates of fixed fees:-

(i)               Rs. 3,000/- per annum for a license for one year to posses a quantity of five hundred gallons at one time.

(ii)             Rs. 5,000/- per annum for a license for one year to possess quantity exceeding five hundred gallons at one time. 

(2)        The assessment shall be based on the following scale:-

(a)             [Twenty two] rupees per imperial gallon, or

(b)             [Forty four] rupees per dozen quartz bottles, in the possession of the license.

The fixed fee is payable in advance and the assessed fee shall be recovered at the time of issue of the permit in form L. 32.

Provided that no assessment fee shall be charged of the quantity of denatured spirit on which such fee has already been recovered in the Punjab.

5.27B A license in form L.17 for the retail vend of rectified spirit denatured with two percent kerosene in the manner prescribed by the Excise Commissioner for use as motor fuel shall be granted on payment of a fee of rupees five.

5.27C A license in form L-17-B for vend of Methyl Alcohol/Methanol shall be granted on fixed fees in addition to the fees assessed according to the sale there under.  The following are the rates of fixed fees:-

i)                 Rs.3000/- per annum for a license for one year to possess a quantity of five hundred

gallons at one time.

ii)               Rs.5000/- per annum for a license for one year to posses quantity exceeding five

hundred gallons at one time.

2          The assessment shall be based on the following scale:-

a)               Twenty two rupees per imperial gallons; or

b)               Twenty two rupees per dozen quart bottles, in possession of the licensee.

The fixed fee shall be payable in advance and the assessed fee shall be recovered at the time of issue of the permit in form L-32-A.

Provided that no assessment fee shall be charged of the quantity of Methyl Alcohol/Methanol on which such fee has already been recovered in the Punjab”; and] Assessed Fees

5.28     The following licenses are granted on assessed fees:-

L.2 Wholesale and retail vend of foreign liquor to the public only;

L.2A Retail vend of foreign liquor to expatriated employees

L.3 Retail vend of foreign liquor in a hotel or dak bungalow.

L.4 Retail vend of foreign liquor in a restaurant;

L.5 Retail vend of foreign liquor in a bar attached to a restaurant (Supplementary to form L.4)

L.6 Retail vend of foreign liquor in a railway refreshment room;

L.7 Retail vend of foreign liquor in a railway dining car;

L.8 Retail vend of foreign liquor off the premises (Supplementary to Nos. L.3, L-4, L-6 and L-7.

L.9 Retail vend of foreign liquor at a bar attached permanently to a theatre or cinema or other such place of entertainment.

5.29 The fee for new licenses except license in form L.9, shall be fixed by the Excise Commissioner for which purpose the Collector shall forward his proposals for assessment. The fee for license in form L.9, shall be fixed by the Collector, the Board of Revenue being informed of the fact. If the license is granted in respect of premises previously licensed, the fee shall be based on previous sales in the manner hereinafter provided for the renewal of licenses. Otherwise it shall be based on probable sale.

5.30

(a)             [The fee shall be fixed at the current rates of vend fee of actual sales after every 10 days and shall be payable within seven days thereof].

(b)             Each licensee shall deposit in respect of his vend premises a cash security or furnish a banker's guarantee, in form MC 14, prescribed in chapter 8 of the Punjab Excise Manual Volume IV of such amount as may be fixed by the Collector. The amount _of, such security and guarantee, shall "in the case" of "renewal of a license, as far as 'possible, be equal to the amount of fee fixed at the current rate of vend fee on  the sales during the months of November and December (except that in the case of a license at a hill station, the months concerned will be" May and June) of the previous financial year, or in the case of grant of a new license it shall be equal to two months probable sales as determined by the Collector. The cash security of banker's guarantee will be discharged after the expiry of the financial year provided there are no arrears of excise revenue outstanding against the licensee.

[5.31The assessment of vend fee on retail sale of liquor shall be made at the following rates:-

1 .All brands of Pakistan= Rs.1260/- per bulk gallon made foreign liquor  = or 6 quart size bottles.

2 .All brands of wine= Rs.420/- per bulk gallon made in Pakistan= or 6 quart size bottles. 3 .Beer made in Pakistan= Rs.55/- per liter” ].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

The 11th June, 1976.

No S.O.(Excise)I-5/75/559. In exercise of the powers conferred by section 59 of the Punjab

Excise Act 1 of 1914 and in supersession of Board of Revenue, Punjab's Notification No. 108474/541-EX(P)III, dated the 14th June, 1974, the Excise Commissioner, Punjab is pleased to direct that following further amendment shall be made in the Punjab Liquor License Rules notified under Financial commissioner. Notification No. 5556-E&S, dated the 22nd October, 1932, with immediate effect namely:-

AMENDMENT

For Rule-31, the following rule shall be substituted: "31. The assessment will be based on the following rates in sales per bulk gallon-

Name of Spirit Wine (both importedBear, cider and perry Beer made in License. & Pakistan made)imported from over- Pakistan.  seas countries.

L-2, L-2.-A Rs.162.00Rs.60.00  Rs.24.00 Rs. 21.00

L-3-A and

L-9

5.32 If in any case the Collector considers that for special reasons a fee lower than the proper fee should be sanctioned, because the license will not be used throughout the whole year, although, in the previous year it has been so used, he may recommend through the Commissioner that a special reduced fee should be sanctioned by the Excise Commissioner.

5.33 If a license which has not been in force for 12 months is to be renewed, the Collector will make an approximate estimate of the sales which would probably have been made if the license had been in force for twelve months and shall forward the estimate through the Commissioner for the orders of the Excise Commissioner  as to the fees to be assessed for the ensuing year.

5.34     Deleted.

Tenders

5.35     The following license is granted on fee fixed by tenders:  Retail vend of beer.

5.36     The following procedure is prescribed for the grant of licenses by tender:

(a)             Tenders for the grant of such licenses will be invited by the Collector early in the month of December in each year for the ensuing financial year. The Collector's decision should be announced before March, 20th.

(b)             In the case of licenses already existing as minimum fee shall be announced by the Collector, when calling for tenders, of not less than eight annas per bulk gallon of the amount estimated for the consumption of the year. Beer consumed in bottles should be for this purpose at six quarts or 12 pint or 24 half pint bottles to the gallon.

(c)              No tender shall be considered unless a sum of Rs.25.00 has been deposited in a Government treasury and the receipt is forwarded with the tender to the Collector.

(d)             No tender shall be accepted from any person whose name is on the list of persons debarred from holding licenses in the Punjab.

(e)             Where tenders are for amounts exceeding Rs.1.00 no tender shall be accepted unless it is for a multiple of Rs.10.

(f)               Tenders shall specify the whole annual license fee and not the monthly installment in which it is payable.

g) The Collector is not bound to accept the highest or any tender. When the highest tender is refused the Collector shall record in writing his reasons for accepting a lower tender.  If the Collector desires to accept a tender for less than the minimum fee fixed by him or any tender other then the highest, he shall, before finally accepting the tender, obtain the Excise Commissioner's sanction. The name of the successful tenderer and the amount offered shall be reported for information to the Excise Commissioner

(h)             If the Collector desires to close any shop, either because no suitable tender is forthcoming or for any other reason he shall previously obtain the Excise  Commissioner's sanction to the closure of the shop.

(i)               The deposits made by the unsuccessful tenderers shall be refunded to them by the Collector as soon as the successful tenderer has been selected.

(j)               The Collector shall forward to the managers of all breweries in the Punjab a list showing the names of all successful tenderers for beer shops in his district.

(k)             The successful tenderer shall pay one-sixth of the fee within seven days of his selection by the Collector. Any deposits already made by him shall be credited to this sum and any excess amount shall be either returned to him or credited to future payments. By the 7th of the month in which he begins his business under his license and by the 7th of every subsequent month the licensee shall pay one twelfth of the annual fee till the whole fee is paid. He may, however, at any time pay the whole amount due if he wishes. If the total amount due is less than Rs. !00 it shall be paid in one sum unless the Collector for special reasons allows payment to be made by installments. If any person, whose tender has been accepted, fails to make the deposit of one-sixth of the annual fee, or if he refuses to accept the license, the Collector may call for fresh tenders, and any deficiency in price and all expenses of such resale or attempted resale shall be recoverable from defaulting tenderer in the manner laid down in section 60 of the Punjab Excise Act.

(I) When a license has been cancelled, the Collector may resell by public auction or by private contract, and any deficiency in price and all expenses of such resale or attempted resale shall be recoverable from the defaulting licensee in the manner laid down in section 60 of the Excise Act. The Collector shall communicate the result of such resale in a statement, in duplicate to the Commissioner of the Division in the same manner as the ordinary auction results. The Commissioner shall pass his own orders on the proposal and communicate them to the Excise Commissioner.  On the Commissioner's orders being received the Collector shall communicate the change in the list of licensees to the Superintendent of police of his district and to the manager of any brewery to whom a list of such licensees had been supplied. If the amount realized from the original licensee including the initial deposit of one-sixth of the annual fee and the amount bid by the incoming licensee, together are less than the amount previously bid by the original license, together with the expenses, if any, of resale, the deficiency must be recovered from the original licensee. If these amounts together are more than the amount previously bid, no refund shall be made to the original licensee.

Auction

5.37     The following licenses are granted on fee fixed by auction, the Excise:

Commissioner however, reserves the right to grant any such license on payment of a fixed fee:

(i)               A license in form L-14 for the retail vend of country spirit for consumption on and of the premises.

(ii)             A license in form L 14A for the retail vend of country spirit for consumption off the

Premises,

(iii)            A license in form L-14B for the retail vend of country spirit on special occasions.

(iv)            A license in form L-20B for the manufacture and retail vend of country fermented liquor.

5.38     The following procedure is prescribed for the grant of licenses by Auction:

(i) At the beginning of March in each year the Collector shall, for each shop to be auctioned, make an estimate of its probable sales during the next license year and upon such estimate he shall determine the lowest annual fee at which each shop may reasonably be licensed. The value of the shop should be communicated confidentially to the selling office, but should not be disclosed to the bidders. If the Collector proposes to close any existing shop, he shall submit his proposal in the month of March, or earlier for the orders of the Excise Commissioner.

(2)             Auctions shall be held once a year by the Collector or by a gazetted officer selected and empowered in this behalf by the Collector. The Commissioner will fix the dates of the auctions.

(3)             The Collector will give timely notice of the date and place of the auction. This notice will also specify:

(a)             the conditions to which the auction will be subject;

(b)             the number and situation of the shops to be licensed for the sale of country liquor;

(c)              the prices, if any, fixed for the retail vend of country spirit;

(d)             the occasions, if any, on which the shops will be closed; and

(e)             any other information which may be of use to intending bidders.

(4)             Before the auction begins the presiding officer will read out the notice prescribed by the preceding rules.

(5)             He will then proceed to put up each shop to auction after carefully explaining its locality, the auction of two or more shops at one time requires the sanction of the Director Excise and Taxation in each case.

(6)             No person shall be allowed to bid for a country spirit license who is not under rule

5.14  permitted to hold one, or if he is associated in interest with a person not so permitted.

(7)             No person shall be allowed to bid for another whether his partner or not, unless he holds a duly executed power of attorney enabling him in this behalf.

(8)             No person shall be allowed to bid unless he has deposited the sum of Rs. 25 in a government treasury, or deposits that sum at the time of the auction with the presiding officer.

(9)             No person shall be allowed to bid whose name is on the list of persons debarred from holding licenses in any district in the Punjab or N.W.F. Province or in any Punjab State.

(10)          The Collector may further exclude from the bidding any person on account of his notorious bad character, or for any other sufficient reasons to be recorded.

(11)          The presiding officer shall refuse to accept any bid by an excluded person, or any bid which he has reason to believe is made in the interest of any excluded person.

(12)          The presiding officer may refuse any bid which he considers to be merely speculative or dictated by private enmity.

(12-A)The presiding Officer may refuse to accept a bid from a partnership or firm when he has reason to believe that partnership or firm has been set up only for the purposes of holding a particular license or particular Incenses.

(13)          The presiding Officer shall record the name of each person making a bid, and the amount of the bid.

(14)          Where the bidding exceeds Rs. 100 no bid shall be accepted unless it is a multiple of Rs. 10.

(15)          Bids shall be received for the whole annual license fee, and not for the monthly installments in which it is payable. The presiding officer shall not be bound to accept the highest or any bid. When the highest bid is refused, the presiding officer shall record his reasons for accepting another bid.

(15-A)If the presiding officer is of the opinion that the bidding is excessively high, he may announce that if any higher bids are made, he will demand an immediate deposit of the whole amount bid. If such an order has been passed, all subsequent bids shall be deemed to have been made subject to the condition that the whole fee bid should be immediately deposited.

(16)          All bids accepted by an officer subordinate to the Collector require the Collector's sanction. All sales are open to revision by the Excise Commissioner.

(17)          If the Collector refuses to sanction a sale or if a sale is set aside by the Excise Commissioner on revision, the Collector may resell the license by auction or by tender; if the resale is by tender, these rules shall apply as far as may be.

(18)          If the lowest annual fee mentioned in clause (1) of this rule is not bid for any shop, the Collector may in his discretion accept a lower bid provisionally, but in forwarding the results of the auction to the Board of Revenue under (clause (20) of this rule, the Collector shall call special attention to the case of any shop or shops for which he has provisionally accepted a lower bid, and shall state in regard to each such shop whether he recommends that the shop may be:-

(a)             closed either permanently or until a person willing to take it up at the reserved price shall come forward; or

(b)             carried on by a vendor who will work it for commission on sales; or

(c)              resold at another auction; or

(d)             sold for the lower bid provisionally accepted. In forwarding his comments to the Board of Revenue under clause (20) of this rule the collector shall record

his opinion in regard to each such shop as to which of the above alternative should be adopted.

(19)          At the conclusion of every auction the collector or the office conducting the action shall refund to all persons, who have not obtained licenses, all deposits made by them.

(20)          The Collector shall forward to the Excise Commissioner statement showing the locality of each shop sold, the probable sales during the year (which shall be stated in gallons equivalent to London proof). The lowest fee determined under clause (a) of this rule, the name of persons to whom a the shop has been sold, the amount for which it has been sold. Compared with the fee for the proceeding years, and in any case in which the shop has not been sold for the highest bid, a short statement of the reasons for rejecting it. If no intimation to the contrary is received in three weeks, the collector may assume that the Excise Commissioner has accepted his proposal. The Collector shall also forward a list of licensees and the shops held by to the Superintendent of Police in his District, and to the mangers of all distilleries licensed in the province.

(21)          A person to whom a shop has been sold shall pay on-sixth of the annual fee at the fall of hammer of the auction (any deposits already made shall be credited to this sum, and any excess shall be either returned to him or credited to future payments). By the 7th of the month in which he begins his business under his license and by the 7th of every subsequent month, the licensee shall pay one twelveth of the. annual fee till the whole fee is paid. But he may at any time pay the whole amount due if he wishes. If the total amount due is less than Rs. 100, it shall be payable in one sum unless the Collector for special reasons allows payment to be made by installments. If any person whose bid has been accepted by the officer presiding at the auction fails to make the deposit of one-sixth of the annual fee, or if he refuses to accept the license or by private contact and any deficiency in price and all the Collector may resell the license, either by public auction.  Expenses for such resale or attempted resale shall be recoverable from the defaulting bidder in the manner laid down in section 60 of the Punjab Excise Act,

(22)          When a license has been cancelled, the Collector may resell it by public auction or by private contract and any deficiency in price and all expenses of such resale or attempted resale shall be recoverable from the defaulting licensee in the manner laid down in section 60 of the Excise Act. The license shall be disposed of for a fixed sum. A gallonage rate shall not be accepted.

The Collector shall communicate the result of such resale in a statement in duplicate to the

Excise Commissioner in the same manner as the ordinary auction results. The Excise Commissioner shall pass his orders on the proposal and communicate them to the Excise commissioners. On the Excise Commissioner's orders being received the Collector shall communicate the change in the list of licensees to the Superintendent of Police of his District and to the manger of any distillery to whom a list of such licensees has been supplied.

If the amount realized from the original licensee, including the initial deposit of one-sixth of the annual fee, and the amount bid by the incoming licensee, together are less than .the amount previously bid by the original licensee^, together with the expenses, if any, of resale, the deficiency must be recovered from the original licensee. If these amounts together are more than the amount previously bid, no refund shall be made to the original licensee.

D-General Conditions applying to all Licenses

5.39     Every license under these rules is granted subject to the conditions set forth in this rule. 

Exceptions—The following licenses are only subject to the conditions (1) and (2) of these conditions, except in so far as is expressed in the special conditions prescribed for each:-

L-20-C and L-20-D to manufacture and possess country fermented liquor and L-20-E for the manufacture of vinegar from the natural sugars found in plant tissues. General

(1)             The licensee shall be bound to observe all rules under the Punjab Excise Act applicable to his license and the general and special conditions of his license. Conditions Dealing With Licensed Premises

(2)             The licensee shall not carry on any business connected with his license, or store any liquor to be sold or otherwise dealt with under his license, except in the premises specified in his license, hereinafter called the licensed premises.

The Collector may, however, with the previous sanction of the Excise Commissioner grant, in an exceptional case, a permit under section 24 (3) of the Punjab Excise Act to store a quantity of liquor exceeding the limit of retail sale, at a place other than the licensed premises. This permission shall be granted on payment of an extra fee of Rs. 20.00 per annum and only in cases where it is impossible and impracticable to carry to, and stock in the licensed premises hogsheads of beer or large consignments of liquor. Before the grant of the permit the collector shall satisfy himself that the proposed place is adequately guarded and that there is no means of access to it by the public.

(3)             When a licensee has more licenses than one, sale or other business under each license shall be on separate premises and liquor to be sold on each license shall be stored separately and the accounts of each license shall be kept distinct. ( Exceptions—

(a)             The sale of denatured sprit may be carried on, on premises licensed under forms L. 1, L.2 and L. 12.

(b)             Sales under a license in form L.5 or L.8 may be carried, on, on the licensed premises of a .hotel, restaurant, railway refreshment room or dining car, as the case may be and common stocks may also be kept, but separate accounts of sales under each license and of the common stock of liquor shall be maintained.

(c)              In any other case, the special permission of the Collector may be given and endorsed or the license, to sales being carried on, on the same premises, but unless the Excise Commissioner sanctions otherwise, stocks and accounts must be separate.

(4)             Licensed premises shall be premises owned or leased by the licensee, provided that where local conditions render it necessary, sites for liquor shops may be leased or bought for Government under the special orders of Government in each case.

(5)             Where premises have been specially provided by Government for any shop, the licensee shall be bound to carry on his business in those premises and to pay to Government in addition to his license fee, such rent for the premises as may be fixed by the Collector.

(6)             In the case of a dining car license, the licensed premises are every dining car authorized by the railway administration and any other premises licensed for the purposes of storage only.

(7)             The licensee shall keep his licensed premises thoroughly clean and dry, and shall comply with any orders issued to him by the Collector for the removal of defects in them.

(8)             The licensee shall maintain conspicuously above the main outer door of the licensed premises a sign-board exhibiting in conspicuous painted letters, his name and the class of the license held by -him. The information shall be in Urdu and — for country liquor in Urdu, and English for foreign liquor licenses.

(9)             Except during the licensed hours, the licensee shall permit no person, except employees or members of his family to enter or remain on the licensed premises.

Conditions Dealing With Licensed Hours

(10)          Every licensee for the sale of liquor shall keep his premises open during the hours, hereinafter called the licensed hours, stated in these rules, and shall not without the special sanction of the Director Excise and Taxation or other authority, competent under these conditions keep them open outside these hours.

The licensed hours shall be as follow :-

(1)             Rural areas : all licenses : -

Between the 16th October and the 15th April, sunrise to 6 P.M. Between the 16 th April and the 15th October, sunrise to 8 P.M.

(2)             Urban areas : -

Licenses in forms L-10, L-14 and L-14A for the vend of beer and country spirit by retail.

Between l6th October and i 5th April from sun rise to 8 P.M.

Between the l6th April and the 15th October -from sun rise to 9 P.M. In urban areas the Collector may grant a licensee, under form L-10, L-l4 or L-14A, a special license in form L-21 to keep his shop open for not more than two hours after the time fixed by his license for closing. This special license, shall be given for important festivals only at such fee as the Collector may prescribe.

(b)             Canteen licenses in form L-9.

As ordered by the Military authorities from time to time.

(c)              Restaurant and Bar licenses.

Unless otherwise permitted by the Excise Commissioner and endorsed on the license :-

(i)               Restaurant licenses (form 1—4).

Sunrise to 10-P.M.

(ii)             Establishments holding L-4 licenses, who would be qualified for a license in form L-5) though they need not necessarily possess one) and Bar licenses L5 ; Sunrise to 11 P.M.

(d)             Licenses in form L-12B as ordered by the Excise Commissioner and endorsed on the license.

(e)             Hotel licenses in form L-3 from sun rise to 11 P.M.

(f)              Dak bungalows. Refreshment rooms and dining care licenses – all hours.

(g)             Urban 'areas, other licenses.

As ordered by the authority granting the license and endorsed on the license.

The authority competent to fix the licensed hours in clauses )(c) & (g) above may also extend the hours in special cases.

(h)             The working hours of licenses in form L-3A shall be from 9.00 A.M. to 1.00 P.M. and 5.00 P.M. to 9.00 P.M. or as ordered by the Excise Commissioner and endorsed on the license.

Conditions Relating To Conduct Of The Business

(11)          The licensee shall not give to any customer any free dole of liquor, nor shall he give any customer any perquisite or dasturi on the price of liquor sold.

(12)          The licensee shall not receive any wearing apparel or other effects in barter for any intoxicant the sale of which is covered by his license.

(13)          Any transaction of the nature of a gift or loan .between the licensee and an excise officer is prohibited.

(14)          The licensee shall not permit any professional entertainment or dancing, or the playing of musical instruments or singing by professionals, to be carried on in his premises in such a way as to attract the general attention of his customers.

Exception:- This condition shall not apply to a hotel or a restaurant licensed

under form L-3 and L-4, except in so far as it is imposed by the Collector by general or special order.

(15)          Every licensee shall maintain the registers prescribed for the class of business carried on by him, and shall make all prescribed returns punctually. True accounts of transactions shall be maintained from day to day in ink. The licensee shall enter all figures in English numerical and other particulars in English or Urdu characters unless the Collector, by special order noted on his license permits the use of other numerical or characters.

(16)          The licensee shall not permit the resort to his licensed premises of persons, whom there is reason to believe to be habitual criminals; he shall prevent gambling and disorderly conduct therein , and he shall give information to the nearest magistrate or police officer of the resort to his licensed premises of any person suspected of having committed an offence, or of habitually committing offences for which under

the Criminal Procedure Code, warrants would ordinarily issue, and of every irregularity committed therein, tending to disturb the public peace; and he shall at all times for police purposes permit free access to the Police, to all parts of his licensed premises.

(17)          The licensee shall at any time produce for inspection on demand of any Excise Officer of the first or second class his license and his accounts, and shall allow the inspection of his registers, stock and premises by the said officer.

(18)          The licensee shall maintain an inspection note-book, with the pages numbered consecutively and hand it over on demand to any excise officer of the 1st or 2nd class on a receipt being given there for. Any punishment or warning incurred by the licensee, without forfeiture or cancellation of his license, shall be recorded in this book.

(19)          The licensee shall furnish to the Collector, on his demand, a list of the persons employed, or proposed to be employed, in his licensed business.

Conditions Relating To The Sale And Storage Of Liquor

(20)          The licensee shall not sell or store in his licensed premises for sale or other purposes :-

(a)             any class of liquor other than that permitted by his license; and

(b)             liquor of any character or brand forbidden by the Excise Commissioner

(21)          The licensee shall not sell or keep on his licensed premises, any chloral hydrate, butyl-chloral-hydrate or para-aldehyde, any caramel, or clouring matter or any essence or material used for flavouring beverages, or any rectified spirit, unless he holds a license under form L-12 or L-17, nor shall he mix any of the above substances with any liquor sold or kept by him.

(22)          The licensee shall not compound, blend, colour, flavour or rectify any liquor sold by him or stored in his licensed premises.

(23)          The licensee shall not reduce any liquor sold by him or stored in his premises unless he hold a license in form L-16, provided that the holder of a license in form L-l or L-2 may reduce foreign liquor to the strength at which he is permitted to sell it.

NOTE.-This does not prevent the selling or keeping of the above substances by a chemist or druggist holding a license under form L-12. This also does not prevent a licensee in form L-l or L-2 keeping coloring matter or essences used for flavouring beverages.

(24)          The licensee shall not alter, or tamper with the labels and capsules on bottles containing liquor purchased by him for sale.

(25)          The licensee shall not adulterate or deteriorate any liquor sold by him, or sell the same knowing it to have been adulterated or deteriorated, or store or permit to be stored in his licensed premises any liquor in an adulterated or deteriorated state.

(26)          No sale of liquor by measures, whether wholesale or retail shall be made by any other than standard measures stamped or approved by the Collector. The standard measure shall be the imperial approved by the Collector. The standard measure shall be the imperial gallon of 277.274 cubic inches, or fractions thereof and the licensee shall keep measures representing l/.Sth I/12th, 16th, l/8th, l/80th and 1 /160th of a gallon.

NOTE.-(J) Arrangements will be made for the supply of standard measures through the Collector.

(2)  A peg means l/80th and half a peg means 1/160 of a gallon.

(27)          The licensee shall not allow any person to conduct sales in his behalf unless the name of such person has been previously submitted to the Collector for approval and endorsed by him on the license.

Exception.- This condition does not apply to (1) the licensee of a hotel, restaurant, bar, railway refreshment room or dining car: or (2) a chemist or druggist holding a license in form L-12 or (3) a licensee for the sale of denatured spirit.

(28)          Subject to the provisions of these rules, every licensee shall in respect of any article which he is licensed to sell meet the demand of every customer entitled to be served, who tenders payment for what is required by him and the licensee shall maintain a sufficient stock of all articles in which he is licensed to deal, to meet the probable demand. The sale may be refused by a licensee in form L-14A to any customer who fails to produce any empty excise bottles of the capacity equivalent to the liquor which he wishes to purchase, or, in the alternative who does not agree to have the liquor poured into a container produced by him. Sale may also be refused by a licensee in form L-13 to a licensed vendor in form L-14A who fails to produce bottles of capacity equivalent to 95 percent of the quantity of liquor to be supplied. This rules does not compel a licensee to meet the demand of a customer even if accompanied by a tender or payment if the customer owes payment for articles previously sold under the license on credit, in a case where a sale on credit is permissible.

(29)          The licensee should not sell spirit except at the following strength and subject to the following conditions

(a)             If a licensee for the sale of country spirit (i) he shall not sell country spirit except at the strength of 20 degrees under proof; (11) he shall not sell spirit bottled otherwise than in accordance with the rules for bottling license contained in these rules for bottling.

(b)             If a licensee for the sale of foreign spirit (i) he shall not sell imported foreign liquor of a less strength than 25 degrees under proof in the case of brandy, whisky or rum or of spirit intended to pass as brandy, whisky or rum or of a less strength than 35 degrees under proof in the case of Gin or of spirit intended to pass as Gin; (11) he shall not sell Pakistan Made Foreign Spirit at any strength, except 25 degrees under proof in the case of whisky, brandy, or rum or spirit intended to pass as whisky, brandy, or rum and of less strength than 35 spirit intended to pass as Gin, except as otherwise degrees under proof in the case of Gin or of permitted by the Excise Commissioner, every bottle of imported foreign spirit purporting in the opinion of the Collector to contain a reputed quart or a reputed pint or a reputed half pint, respectively, and in the possession of or sold by a licensee shall if it contains less than 26 ounces of spirit in the case of a quart, or less than 13 Ozs of spirit in the case of a pint, or less than 6-1/2 Ozs of spirit in the case of a half pint, bear a label showing in conspicuous letters and figures the minimum guaranteed quantity of its contents; (iv) except otherwise permitted by the Excise Commissioner, he shall not sell Pakistan made Foreign Spirit in bottles unless the bottles are of the following sizes :-

(a)             reputed quart bottles of the capacity of ,26-2/3 Ozs.

(b)             reputed pint bottles of the capacity of lp-1/3 ozs.

(c)              quarter bottles of the capacity of 6-2/3 Ozs.

Conditions Relating To The Determination Of Licenses.

(30)          If any person, who has held a license under these rules, shall, have in his possession on the expiry or determination from any other cause of his license, any intoxicant which he is unable forthwith to dispose of under the provisions of these rules, to any person licensed or authorized to purchase it he shall at once surrender the same to the Collector. The Collector shall make such intoxicants over, in any quantity not exceeding that which the transferee is likely to sell within two months to incoming licensee or otherwise to any licensee within the province who is licensed to sell intoxicants of the kind surrendered; provided that if any such intoxicant, or any part thereof, be declared by the Civil Surgeon or other qualified officer to be unfit for use, the Collector shall cause the same to be destroyed.

(31)          A licensee to whom any intoxicant is made over under the proceeding clause shall be bound to pay such price for the same as the Collector in his discretion may fix.

(32)          The Collector shall tender the price so paid to the outgoing licensee, by whom the intoxicant was surrendered and such licensee shall not be entitled to any price, payment or compensation, whatsoever in respect of any intoxicant so made over, other than the sum tendered.

(33)          When a sole licensee dies and the Collector does not continue the license to the representative of the licensee or other person for the remainder of the period on the same condition, the following rules shall apply :(a) Licenses Disposed Of By Auction.

(i)               If a successful bidder dies before he has paid more than Rs. 25 under rule 5.38(8), his estate shall have no claim to the refund of that deposit; but it shall not be liable for any other payment.

(ii)             If a licensee dies after paying his initial deposit of Rs. 25 and installment of one sixth of the total bid and any other installment that  may have become due, his estate shall forefeet the sum paid, including any installment due and paid before the date of his death, but his estate shall not be liable for any other payment. If on the date of his death the last date allowed for the payment of any installment had expired, and the installment had not been paid, his estate shall be liable for the payment of such installment or installments, whether the payment of these had been suspended by competent authority or not.

(ii) If before his death, the licensee had paid any installment, the last date for the payment of which was more than one calendar month after the date of his death, his estate shall be entitled to a refund of any such installment.

(iv)           In the event of a loss on resale, the estate of the deceased shall only be liable to the extent down above.

(v)             In the event of a gain on resale, the estate of the deceased shall not be entitled to any refund save as laid down above. (b) Licenses Disposed Of Otherwise Than By Auction

(i)               If the fee is payable in a single payment, the estate of the deceased shall not be entitled to any refund and if payment has not been made, the estate shall be liable for the payment.

(ii)             If the fee is payable in installments, the estate shall be entitled to a refund of any sums remaining out of the installments paid, after deducting l/l2th of the total fee assessed, for the year, for each month of the year, during which the licensee was alive, i.e, if the licensee had to pay Rs. 1200 for the whole year pays Rs. 600 in July and dies in September 5th, his estate will be entitled to a refund of Rs. 300.

(iii)           If the licensee dies before he has paid any installment, his estate shall only be liable to the extent laid down above.

(34)          If a license becomes liable to cancellation under any act for the time being in force, or these rules, the competent authority may either (i) cancel! the license and make such arrangements as he may think fit for carrying on the business for which the license was granted, and any fee paid or deposit made in respect thereof shall be forefeited to Government, but if any  loss has to be made good, the deposit shall be taken into account in calculating the amount of that loss; or (ii) permit the licensee to retain the license on payment of such further fee as he may see fit to accept.

(35)          On the revocation, cancellation or determination of any license, the licensee or his representative shall cease to carry on his business under it, and shall return his license to the Collector.

Conditions Relating To Compensation

(36)          No compensation shall be due for any closure made under section 54 of the Excise Act, except a closure exceeding six hours ordered by the Collector.

(37)          No compensation shall be due to any licensee on account of the opening of a new shop or the issue of any special license, during the currency of his license.

(38)          No Compensation shall be due on account of any change during the currency of a license in the conditions thereof, in the rate at which customs or excise duty is charged on liquor or in any other matter connected with the excise administration and dealt with under powers conferred by Excise Act.

(39)          No imported liquor or Pakistan made Foreign Spirit (excluding wines and beers) shall be sold at less than Rs. 10 per quart bottle by any licensee.

(40)          The licensee shall sell liquor at such rates as may from time to time be fixed by the Excise Commissioner, Punjab.

E-SPEC1AL CONDITIONS

5.40 The licenses shown in this rule are granted subject to the special conditions noted under each in addition to the conditions laid down in rule 5.39.

(1) A Licenses In Form L-I For The Wholesale Or Retail Vend Of Foreign Liquor To The Trade.

(a)             The licensee shall sell foreign liquor wholesale or retail, bottled or otherwise only to a person holding a license in form L-I, L-2, L-2A, L-3A, L-4, 5, 6, 7, 8,.9, 10, 12, L-12A or L-12B, or to a licensee in a Pakistan State and he shall not sell unbottled liquor to any retail vendor who is not licensed to sell for consumption on his premises, and he shall sell bottled liquor only in seals and caps.

(b)             If the licensee holds a license in form B-l or D-2, no sale of less than 12 bottles or two imperial gallons shall be permitted.

(2) A License In Form L-2 For The Wholesale Or Retail Vend Of Foreign Liquor To The Public Only.

(a)             The licensee shall not sell for consumption on the premises.

(b)             If the licensee has the permission of the Collector to conduct business under licenses L-l and L-2 on the same premises he must make arrangements for the storks to be kept separate.

(c)              The licensee may transfer foreign liquor to his own licensed premises or separate stock  under form L-l, the transaction being entered in the accounts of both licenses.

(d)             If the licensee holds a license in form B-l or D-2, no sale of less than 12 bottles or two imperial gallons shall be permitted.

(e)             When a person is not authorized to buy liquor without a permit in that respect, the licensee shall sell liquor to such person only on the presentation of the said permit, (f) The licensee shall endorse on the permit referred to in clause (e) above, the quantity of the liquor and the date of sale and shall not, at a time, sell quantity of liquor in excess of the prescribed limit of retail sale.

(2-A) License In Form L-2a For The Retail Sale Of Foreign Liquor To The Expatriated Employees Of The Licensee Only.

(a)             The Licensee shall not sell foreign liquor for consumption on the premises.

(b)             The license shall possess and sell foreign liquor for personal consumption of his expatriated employees only.

(c)              The licensee shall not possess foreign liquor exceeding the quantity for which the license has been granted.

(d)             The licensee shall maintain a list showing names and. full particulars of his expatriated employees and the quantity of foreign liquor issued to them. He shall send a copy of the list to the Excise and Taxation Officer of the district and shall send him modified copies thereof subsequently on all occasions when the list is amended.

(e)             The licensee shall preserve at least for one year and produce for inspection on demand by an Excise Officer not below the rank of an Excise AETO all vouchers in regard to the purchase of foreign liquor and shall maintain proper accounts in the prescribed form.

(f)              The licensee shall be responsible for the due observance of the conditions of the license and of all other relevant provisions of the Punjab Excise Act, 1914 and of all rules and orders issued thereunder.

(3)        A License In Form L-3 For The Retail Vend Of Foreign Liquor In A Hotel Or Dak Bungalow For ‘On’ Consumption.

(a)             The licensee shall sell foreign liquor in retail for consumption on the premises only to residents in his hotel/dak bungalow and, in the case of dak bungalow only to persons taking their meals there.

(b)             He shall not set up or maintain on his licensed premises any bar without taking out a separate bar license.

(3A)     A License In Form L-3a, For The Possession And Retail Vend Of Liquor In Hotels.

(a)             The licensee shall sell liquor in sealed bottles of approved sizes to  bonafide residents of hotel on the presentation of a permit issued under the West Punjab Prohibition and Restriction of Liquor rules, 1949, in quantities not in excess of limit of retail sale at a time and to the extent sanctioned in the permit, provided that the licensee may open sealed bottles and sell liquor by the glass or by the opened bottle for consumption by aforesaid persons in a Permit Room in the hotel approved by the Collector..

(b)             The sale of liquor shall be made only for consumption in the room occurred by the residents in the hotel or in the permit room or in any other place to which the public is admitted for consumption of food or drink for consideration.

(c)              The licensee shall duly endorse the quantity of liquor sold on the permit form.

(d)             Assessment of fee will be made on the basis laid down from time to time in respect of L-2 licensee.

(e)             The licensee shall collect the permits in form PR V on the departure of the holders there of and shall surrender them to the Excise Officer Incharge concerned.

(f)              The stock will be stored in a separate room approved by the Collector. 

(4) A license form in L-4 for the Retail Vend of Foreign Liquor in a Restaurant for 'on' consumption'.

(a)             The licensee shall sell foreign liquor in retail for consumption on the premises only to persons taking meals in the licensed premises.

(b)             He shall not set up or maintain on his licensed premises any bar without taking out a separate bar license.

(4A) A license for form L-4-A for the retail vend of Foreign Liquor in a Restaurant for 'on consumption'

(a)             The license will cover the premises of a Restaurant specified by the Collector in the license hereinafter referred to as licensed Restaurant.

(b)             The licensee may sell liquor in sealed bottles of approved size or by the glass or by the open bottles for consumption to such person taking meals in the licensed Restaurant as is either covered by Rule 32 of the Punjab Prohibition & Restriction of Liquor Rules, 1949 or presents permit in form PR-11 or PR-V.

(c)              The sale shall be made only for consumption on the premises of the licensed Restaurant.

(d)             If the Collector direct that the sale shall be made only from a place approved by the Collector the stock of liquor shall be kept in a separate room or place in the licensed Restaurant approved by the Collector.

(e)             The licensee shall duly endorse the quantity of liquor sold on the permit of a person buying and consuming it.

(f)              In addition to the license fee prescribed the licensee will be liable to fee assessed, on the basis laid down in respect of L-2 license from time to time. ( Notification No. S.O. (Excise) 1-6/75-749 dated  5.11.76.

(5) A supplementary license in form L-5 to the licensee of a restaurant to keep a bar for the retail vend of foreign liquor.

(a) The licensee shall only sell foreign liquor retail for consumption "on" the premises by the glass or by opened bottle at a bar or on other parts of the premises specially prescribed in the license. Such bottles must on no account be removed by customers from the premises.

(6) A License In Form L-6 For The Retail Vend Of Foreign Liquor In A Railway Refreshment Room For 'On' - Consumption.

(a)             The licensee shall only sell foreign liquor retail for consumption on the premises to bonafide passengers and other persons served with eatables there, premises meaning within the limits of the railway station.

(b)             The licensee shall not sell liquor to persons employed on railway service except under rules issued by the railway administration.

(7) A License In Form L-7 For The Retail Vend Of Foreign Liquor In A Railway Dining Car.

The licensee is authorized to sell foreign liquor retail for consumptionon a dining car attached to a railway train running in the Punjab.

(a)             He shall sell foreign liquor in sealed bottle of approved size to a foreign passenger without permit or to other non-muslim passenger on presentation by him of a permit issued under the Punjab Prohibition and Restriction of Liquor Rules, 1949. The quantity sold shall not exceed the prescribed limit of retail sale at a time and the quantity sanctioned in the permit, as the case may be.

(b)             Subject to the provisions of condition (a) above, he may sell -liquor at any time.

(c)              On such sale, he shall duly endorse on the permit the quantity of liquor sold. In case of sale to a foreign passenger he shall issue a cash memo showing full address of the purchaser and the quantity of liquor sold to him.

(d)             The liquor so sold be consumed in an exclusive place set apart in a corner of the railway dining car. Sealed bottles of liquor may be allowed to be carried away by a foreign passenger/permit holder from the railway dining car to the compartment in which he is traveling. Any unconsumed liquor in any unsealed bottle shall not be allowed to be so carried away nor shall it be allowed to be kept with the licensee.

(8)             A Supplementary License In Form L-8 To The Licensee Of A Hotel, Restaurant, Railway Dining Car, Or Railway Refreshment Room To Sell Foreign Liquor Retail For Consumption Off The Premises.

The licensee shall be bound by all the conditions of his substantive license.

(9)             A License In Form L-9 For Retail Vend Of Foreign Liquor In Military Canteens To A Contractor And In Licensed Premises Approved By The Competent Military Authority.

(a)             The licensee shall not sell liquor, except such liquor as he may be permitted under his contract to sell.

(b)             Notwithstanding anything in rule 5.39(2) the licensee may establish separate places of vend without taking out separate licenses in' cases where a portion of a unit is detached for training and other purposes or is left behind.

(c)              The licensee shall not sell liquor of any description to persons other than those attached to the regiment for which this license is granted or duly authorized by the competent military authority to use such canteen.

(d)             Notwithstanding anything in rule 5.39(25) the licensee may store and sell spirit diluted with mineral water in the permission of the competent military authority.

Note. No license is required for canteens run regimentally on the club system.

(e)             When a person is not authorized to buy liquor without a permit in that respect, the licensee shall sell liquor to such person only on the presentation of the said permit.

(f)              The licensee shall endorse on the permit referred to in clause (e) above, the quantity of the liquor and the date of sale and shall not, at a time, sell the quantity of liquor in excess of the prescribed limit of retail sale.

(10) A License In Form L-10 For The Retail Vend Of Beer For Either 'On And Off' Or Off Consumption.

(a)             The licensee shall keep at all times a sufficient stock of unbottled beer available for his customers.

(b)             The price of unbottled beer sold under this license shall not exceed a specific price per glass, if so ordered by the Excise Commissioner and specified in the notice inviting tenders issued under rule 5.36(a)

Note.-Unless orders are received by November 30th the Collector may presume that no price will be fixed.

(c)              The licensee shall permanently display in front of his shop a sign board showing clearly in English, Urdu, - the maximum price per glass fixed under condition (b) above.

(d)             The licensee shall only sell beer on credit to persons authorized by the Collector.

(11)      A License In Form L-12 Permitting The Sale Of Medicated Wines.

Note.-No license shall be required for the sale of any medicated wine containing less than 20 per cent of proot spirit.

(a)             The licensee shall not sell under this license any wine except the wines which are classified as medicated wines and assessed under item 22(5)(b) of the Customs Tariff provided that they do not contain than 42 percent of proof spirit.

(b)             The licensee shall not sell any article covered by his license except  for medicinal purposes on the presentation of a permit granted under the Punjab Prohibition and Restriction of Liquor Rules, 1949.

(d) The licensee shall endorse on the permit referred to in clause (b) above, the quantity of the liquor and the date or sale and shall not, at a time, sell any quantity of liquor in excess of three reputed quart bottles.

(12) Temporary And Permanent Licenses L-12a Forms L-12a And L-12b For Retail Vend Of Liquor At A Bar.

(a)             The licensee is authorized to sell foreign liquor retail for consumption at a bar or other parts of the premises specially prescribed in the license. Sales of liquor shall be made in glasses or by opened bottles only. Such bottles must on no account be removed by the customers from the premises. In theatres, cinemas and such places of entertainment liquor shall be- sold only to spectators who have purchased ticket or to bonafide servants of employees of the licensee or of the lessee. No liquor shall be sold to student , or minors.

(b)             No person shall be permitted to reside in the bar.

(13)      A LICENSE IN FORM L-13 FOR THE WHOLESALE VEND OF COUNTRY SPIRIT.

(a) -------------The licensee may obtain plain or spiced spirit, including special spiced spirit, for sale either from the licensed distilleries in the Punjab, or from a person licensed to sell country spirit by whole sale in the districts of the Punjab, or the North West Frontier Province but from nowhere else.

(aa)      Not reproduced being unnecessary.

(b)             Unless under the next succeeding condition he is permitted to reduce spirit, the licensee shall obtain his spirit for sale only at a strength proscribed in rule 5.39 (29) and he shall sell the spirit so obtained without admixture or alteration of any kind.

(c)              If a supplementary license in form L-16 has been granted to him, the licensee may reduce for sale to a strength prescribed in rule 5.39 (29) spirit obtained by him at any higher strength, provided that he shall not otherwise alter or compound such spirit and that he shall not introduce into his licensed premises or use or sell any rectified spirit.

(d)             The licensee shall not sell or expose for sale country spirit in bottles, jars, casks or other vessels of such shape or colour or bearing such figures, words or marks as are reasonably calculated to lead anyone to believe that such spirit is other than country spirit.

(e)             The licensee shall sell plain or spiced spirit only to a person holding a license in form L-13, L-14 or L-14-A in the Districts of the Punjab and  North-West Frontier Province.

(f)              On making any sale under his license the licensee shall apply to the collector or other officer empowered in that behalf to prepare a pass in the prescribed form to cover the transport of the spirit  to its place of distention and shall not dispatch any spirit till a pass covering such transport has been duly issued. In the event, however, of the licensee being himself authorized to issue such passfor the transport of liquor, he shall immediately send a copy of the same to the Excise Inspector of the District of destination and in case of transport within the District, to the Excise Inspector of his own district.

(g)             In respect of spirit intended for consumption in Dera Ghazi Khan District, the licensee shall comply with any order that the Excise Commissioner may, from time to time, issue in respect of the price to be charged by him for plain country spirit, and he shall raise or reduce his price as such orders may prescribed.

(h)             The licensee sell country spirit at such rates as may from time to time be fixed by the Excise Commissioner Punjab and endorsed on the license.

14 Licences Inform L-14 And L-14-A For The Retail Vend Of Country Spirit For "On And" Or For "For" Consumption, Respectively And In Form L-14-B For Retail Vend Of Country Spirit On Special Occasion.

(a)        The licensee may obtain his supplies either from the licensed distilleries in

the Punjab or from a person licensed to sell country spirit whole-sale in the districts of the Punjab, or the North West Frontier Province, but from no where else.

(aa)      where else. Not reproduced

(b)             The licensee shall not sell or expose for sale country spirit in bottles of such

shape or colour or bearing such figures, words or marks as are reasonably calculated to lead persons to believe- that such spirit is other than country spirit.

(c)              The licensee shall not sell more than one reputed quart bottle of spirit to any

person at one time; provided that he may sell to any person at one time any quantity of country spirit, covered by a pass issued by an authorized officer provided that any sale made by a licensee under such a general or special pass shall be specially registered by him.

(d)             Liquor shall be sold on credit only to persons approved by the Collector.

(e)             The licensee shall permanently display in front of his shop, a sign board

showing in Urdu the retail prices of each kind of spirits to be charged by him as set forth in his license.

( f )

(i)               The licensee shall sell country spirit at such rates as may from time  to time be fixed by the Excise Commissioner and endorsed on the license. If a purchaser of bottled country liquor either presents an empty excise bottle in exchange or takes away his liquor in own container, the retail price of a quart, pint or nip bottle shall be reduced by its buy back price of five annas and six pies, two annas and six peis, or two annas and three peis receptively.

(ii)             On presentation of an empty excise bottle, the licensee shall pay to the persons offering the same for sale five annas and six pies, two annas and six pies, or two annas and three pies respectively for every empty quart, pint or nip bottle. The licensee shall at the same time, prominently display these prices at the licensed premises.

(iii)           Similarly on presentation of empty bottles, at the distillery from which they were issued, the licensed distiller shall pay to the licensee offering the bottles for sale, six annas, three annas and three pies or two annas and six pies for every empty quart, pint or nip bottle receptively, upto a limit of 95 per cent of the number of bottles issued by the distiller on or after the 1st April, 1940.

(ff) The licensee shall not sell special spiced spirit by retail at a price lower than plain spirit or ordinary spiced spirit.

(g) No country spirit shall be sold for consumption off the premises in a cantonment except under a pass, unless this condition is dispensed with by the military authorities, ( ii) The following special conditions apply these licenses separately : L-14

(a)             The licensee is authorized to sell country spirit by retail for consumption on and off the premises.

(b)             The licensee shall in addition to keeping drinking vessels for the use of customers, keep for their use a supply of pure drinking water.

L-14-A

The license shall sell plain and spiced country spirit either (a) in sealed bottles or (b) out of sealed bottles which shall be opened in the presence of the customers. The sale to such customers shall not be of a quantity of liquor lesser than the contents of a bottle.

15)       License in Form L-17 For The Vend Of Denatured Spirit.

(a)             The licensee shall not without the special sanction of the Director Excise and Taxation have in his possession at any one time denatured spirits in a quantity in excess of 500 gallons.

(b)             The licensee may sell quantities greater than one gallon by whole-sale only to persons licensed to sell denatured spirit or to persons holding a permit authorizing them to purchase quantities-greater than one gallon.

(c)              The licensee before selling any denatured spirits by retail shall use all reasonable diligence to ascertain the quantity already in the purchaser's possession and shall not at one time sell to him more than one gallon or such smaller quantity as, together with what is, or in good faith is believed to be, in the buyer's possession, will amount to one gallon.

(d)             The licensee shall keep separate accounts of sales by wholesale or by retail

(e)             The licensee shall not sell denatured spirit of a less strength than  degrees over proof.

(f)              The licensee shall procure Ins supplies of denatured spirit either by direct importation from overseas or by purchase from other vendors licensed to sell denatured spirits, or by removal from licensed distilleries after obtaining the permit and pass required under the rules applicable to such removals.

(g)             The licensee shall not mix denatured spirit with other spirits.

(h)             The licensee shall constantly exhibit a sign board at his place of vend bearing his name and the words "Licensed vendor denatured spirits".

(i)               The licensee shall sell denatured spirit (wholesale) at such rates as may  from time to time be fixed by the Excise Commissioner and endorsed on the license.

(j)               All bottles, jars, drums or casks containing denatured spirit shall bear a label printed in red and containing skull and cross bones, with a warning "not to be taken internally" written in Urdu, English and Bengali. Before bringing any label into use the licensee shall submit exact copies thereof in triplicate, to the Collector who shall forward one copy to the Excise Commissioner for his approval. The licensee shall comply with such instructions as the Excise Commissioner may issue regarding any label and shall deposit in the Excise Commissioner's office an exact copy of each label that has been approved.

(k)             The licensee shall be entitled to bottle denatured spirit only in quart bottles varying in capacity from 24 to 27 ozs, Straight corks shall be used for bottling  unless otherwise permitted and the bottles shall be sealed with the seal of the licensee. If a purchaser does not present in exchange any empty quart bottle or bottles in good condition the licensee shall levy such additional charge on account of the cost of a bottle as may be fixed from time to time

A lincece i form l-17a for the retail Vend of rectified spirit fuel

(a)             The retail dealer shall maintain at his place of business a correct, accurate, and upto-date account of his stock and daily sales of rectified spirit fuel in the register in form R.S.A,

(b)             The retail dealer shall prepare or cause to be prepared a return inform R.S.B of all rectified spirit fuel sold during the proceeding month and shall lodge the same with the collector of the district in which his place of business is situate within 11 days of the close of the month to which it relates.

(c)              The retail dealer shall keep an inspection note book in which officers empowered to check the registers and records maintained by them, may  record their remarks

(d)             The retail dealer shall produce immediately on demand by any officer duly empowered in this behalf his license or its authenticated copy, registers, inspection note books and other connected records and also his stock of rectified spirit fuel

(e)             The retail dealer shall preserve all delivery challan or purchase invoices and other evidences of purchase for one year.

(f)               The retail dealer shall maintain at the main outer door of the place of business, specified in the license, a sign board showing in conspicuous letters in English, or Urdu that he is a licensed retail dealer of rectified spirit fuel, his name and the class and number of his license.

15AA License In Form L-17b For The Vend Of Methyl Alcohol/Methanol

a)               The license shall not, without the special sanction of the Director, Excise and Taxation, have in his possession at any one time Methyl Alcohol/Methanol in a quantity in excess of 500 gallons.

b)               The licensee may sell quantities greater than one gallon by wholesale only to persons licensed to sell Methyl Alcohol/Methanol or to persons holding a permit authorizing them to purchase quantities greater than one gallon.

c)                The licensee before selling any Methyl Alcohol/Methanol by retail shall use all reasonable diligence to ascertain the quantity already in the possession of purchase and shall not at one time sell to him more than one gallon or such smaller quantity as, together with what is, or in good faith is believed to be, in the possession of buyer, shall amount to one gallon.

d)               The licensee shall keep separate accounts of sales by wholesale or by retail.

e)               The licensee shall procure his supplies of Methyl Alcohol/Methanol either by direct importation from overseas or by purchase from other vendors licensed to sell Methyl Alcohol/Methanol, after obtaining the permit and pass required under the rules.

f)                The licensee shall not mix Methyl Alcohol/Methanol with other spirits.

g)               The licensee shall constantly exhibit a sign board at his place of vend bearing his name and the words “Licensed vendor Methyl Alcohol/Methanol”.

h)               The licensee shall Methyl Alcohol/Methanol (wholesale) at such rates as may from time to time be fixed by the Excise Commissioner and endorsed on the license.

i)                 All bottles, jars, drums or casks containing Methyl Alcohol/Methanol shall bear a label printed in red and containing skull and cross bones, with a warning “not to be taken internally” written in Urdu and English.  Before bringing any label into use the licensee shall submit exact copies thereof in triplicate, to the Collector who shall forward one copy to the Excise Commissioner for his approval.  The licensee shall comply with such instructions as the Excise Commissioner may issue regarding any label and shall deposit in the office of Excise Commissioner an exact copy of each label that has been approved”].

(16) License In Form L-19 For The Vend Of Rectified Spirit For Medicinal, Industrial And Scientific Purpose

(a)             The rectified spirit sold under the license shall be of a strength not less than 43 degree over proof, and neither water nor any other substance whatsoever may be added to it by the licensee. The licensee may obtain supplies of rectified spirit from licensed distilleries in the Punjab, or from any other province in Pakistan or through import by sea from oversea continues.  ,

(b)             The licensee shall not have in his possession at any one time a quantity exceeding ten gallons or such larger quantity as the Director Excise and Taxation may specially authorize.

(c)              The licensee shall sell rectified spirit for medicinal, industrial and scientific purposes only.

(d)             The licensee shall not sell in any one transaction more than the quantity which the purchaser is permitted to possess,

(e)             He shall label every receptacle containing rectified spirit  conspicuously  showing the nature and place of manufacture of its contents. 

(f)              He shall maintain separate accounts of sales by wholesale and retail

(17)      A License For The Retail Vend Of Country Fermented Liquor In Form L-20b.

(a)             The licensee is authorized to manufacture country fermented liquor for sale on the licensed premises. He shall not sell country fermented liquor prepared elsewhere.

(b)             Such country fermented liquor shall be prepared from grain only: no gur or molasses made from sugar-cane shall be used in its preparation.

(c)              The licensee is authorized to sell country fermented liquor for consumption on or off the premises.

(d)             The licensee shall not sell more, than 4 reputed quart bottles of country fermented liquor to any one person at any one time.

(e)             The licensee shall keep correct daily accounts of the sale of country fermented liquor in form L-27 and shall at the end of each month prepare and submit to the Collector a monthly true abstract of receipts and sales.

(f)              The licensee shall not have directly or indirectly any interest in a shop for the retail vend of country spirit or foreign liquor in the same city town or village.

(g)             Country fermented liquor shall not be sold on credit.

(h)             The Licensee shall keep the stock of country fermented liquor in a room set apart for the purpose.

(IS)       Deleted.

(19)      A License In Form L-11 For The Bottling Of Foreign Liqljr.

(a)             The licensee is authorized to bottle duty paid foreign liquor only, whether manufactured in Pakistan or imported.

(b)             Only foreign liquor shall be kept on the premises

(c)              The licensee shall not bottle any foreign liquor of a less strength than 25 U.P. in the case of brandy, whisky or rum or of spirit intended to pass as brandy, whisky or rum or of less strength that 35 U.P. in the case of gin or of spirit intended to pass as gin.

(d)             Bottling shall be carried out only at the premises named in the license

(e)             The licensee shall enter in a stock book the quantity, description and strength of any spirit received on his licensed premises. This stock book shall be accessible to the Excise Officer at reasonable hours and shall be kept for months from the date of the last entry in it.

(f)              Specification of bottles:-

i) Pakistan made foreign spirit shall be bottled in bottles of the following sizes:-

Quarter bottles of the capacity of 6-2/3 ounces. Reputed pint bottles of the capacity of 13-1/3 ounces. Reputed quart bottles of the capacity of 26-2/3 ounces

(ii)             The bottles mentioned above shall be of standard pattern and shall either bear the following specifications moulded on the glass;the words "Punjab Excise" the figures and words "26-2/3 ounces", "13-2/3 or 6-2/3 ounces" in the case of reputed quarts, pints and quarter bottles, respectively; the name or mark of the manufacturer of the bottles and a line across the neck up to which bottles shall be filled to contain the proper quantity or shall have a monogram moulded or sand blasted on them consisting of the letters "P.E." and the figures and letters "262 /3 Ozs, "13-L/3 Ozs" or "6-2/3 Ozs" in a triangle, e.g.

(iii)           No licensee shall be permitted to use for bottling Pakistan made foreign spirit any bottles bearing the name of trade marks of any other bottler

(g)        Capsules to be used on bottles of Pakistan made foreign spirit:-

(i)               All bottles containing Pakistan made foreign spirit shall be securely sealed with a lead capsule, cemented on to the bottle in such a way as to make it impossible to remove the capsules without damaging it.

(ii)             The capsule shall bear the name of the bottler/the district in which he has a license, the kind of liquor bottled and the strength of liquor in proof degrees.

(iii)           The licensee shall use wax finished capsules. All capsules shall bear in black letters the required information. (h) Bottling of Pakistan made foreign spirit:-

(i)               The licensee shall give timely information to the Excise Inspector of the days and hours during which bottling is to be done. Bottling will be allowed only between 8.A.M. and 5.P.M. from 16th October to 15^th April and between 8 A.M. & 6.P.M from 16th April to 15th October.

(ii)             If the licensee has reduced the strength of spirit by dilution he shall  not bottle the spirit until 12 hours after reduction unless arrangement approved by the Excise Commissioner have been made to cool the spirit and to prevent shrinkage after bottling.

(iii)           The licenses shall not use taper corks for bottling.

(iv)           The licensee shall soak the corks in clean water for 24 hours before corking the bottles.

Labels to be used on the bottles of Pakistan made foreign spirit:-

(i)               The licensee may affix to his bottles any label or labels, but he shall not show on any label affixed to the bottles filled in by him any announcement that the spirit has been distilled at any particular distillery, nor shall any such announcement be made on the capsules or on the paper wrapper of the bottle.

(ii)             The name of the licensed bottler and the place of bottling must appear in full in English on all the labels.

(iii)           Before bringing any label into use the licensee shall submit exact copies thereof in triplicate, to the Collector who shall forward one copy to the Excise Commissioner for his approval. The licensee shall comply with such instructions as the Excise Commissioner may issue regarding any label and shall deposit in the Excise Commissioner’s office an exact copy of each label that has been approved.

(iv)           No label shall be accepted if the design is of an objectionable nature or conveys the impression that the label is intended to be imitation of labels used on imported spirit.

(v)             Labels must be so affixed to the bottles as to be easily distinguishable. No label shall be pasted over the words "Punjab Excise" and the figures and words "26-2/3 ounces", "13-1/3 ounces" or "6-2/3 ounces" or on the triangular monogram moulded or sand blasted on the bottles.

( 2 0 ) + + + + + 4 - 4 + 4 - + + + + + +

(21)          A License In Form L-16 To Reduce Country Spirit

(a)             The licensee is authorized to reduce by the addition of water spirit of an original strength not exceeding 43 degrees over proof.

(b)             The reduction must be done in a special empty receptacle.  Water used for reduction must be pure and the licensee must comply with the directions of the Collector regarding the water supply.

(c)              Timely intimation must be given to the Excise Officer when reduction is to be done.

(22)          A License In Form L-20c For The Manufacture And Possession Of Country Fermented Liquor For Home Consumption.

(a)             The licensee is authorized to manufacture country fermented liquor for his personal and family use only. He shall not have in his possession at any one time for use by him for home consumption more than 4 gallons of country fermented liquor.

(b)             Such country fermented liquor shall be prepared from grain only. No gur or molasses made from sugar cane shall be used in its preparations.

(c)              Country fermented liquor prepared under this license shall be for domestic use only and shall not be transferred or sold else-where.

Provided that the number of licenses in form L-20C to be granted each year shall not exceed the average of the three basic years 1938-39, 1939-40 land 1940-41.

(23)          A License In Form L-20d For The Manufacture And Possession Of Country Fermented Liquor For Use On Special Occasions.

(a)             The licensee is authorized to manufacture country fermented liquor for use on special occasions, such as a marriage festival or a caste gathering. He shall not have in his possession for use on such a special occasion more than 20 gallons of country fermented liquor.

(b)             Such country fermented liquor shall be prepared from grain only. No gur or molassess made from sugar-cane shall be used in its preparation.

(c)              Country fermented liquor prepared under this license shall be for domestic use only, and shall not be transferred or sold elsewhere.

(24)          A License In Form L-20e For The Manufacture Of Vinegar From The Natural Sugar Found In Plant Tissues.

(a)             The licensee shall enter the quantity and nature of raw materials used in the prescribed register.

(b)             The licensee shall also enter in the prescribed register, the alcoholic solution formed and the quantity of vinegar obtained from the oxidation of the alcoholic solution.

(c)              The licensee shall not distill at all any alcoholic solution obtained in the process.

(d)             The license may be cancelled or withdrawn by the granting authority without assigning any reason therefore.

Notification No. 2002-2003/316-EX(P)I, dated 30^th June, 2003.

Notification _____________, dated 27^th June, 2002, Excise Commissioner, Punjab.

Ibid

Notification No. 2002-2003/316-EX(P)I, dated June 30, 2003.

Notification No.2002-2003/709-Ex(P)-III, dated 25^th November, 2002.

Notification No. 2002-2003/320-EX(P)I, dated 22^nd June, 2004 Notification No. 2002-2003/316-EX(P)I, dated June 30, 2003.