Punjab Announces Excise Policy 2003-04

 

SALIENT FEATURES OF THE EXCISE POLICY

 

1.                  Vends will be given by auction or at pre-determined license fee.

2.                  Number of vends : 3836 ( to be increased by 5%)

3.                  Basic quota of PML will be 460 Lakh PLs which can be lifted in the shape of PML 50 degree, PML 60 degree, Rum/Gin Whisky 65 degree and Rum/Gin Whisky 75 degree, . The licensee will be allowed to convert 15 % of their basic PML quota into economy and medium brands of local distilleries which will be allowed to be sold both at L-2 vends and PML vends. Quota will be required to be lifted by 20.3.2004. The conversion of quota from PML to IMFL would be allowed out of 85% of the allocated quota.

4.                  15% of the basic quota in the shape of PML of 50/60 degree and Rum/Gin/Whisky of 65 degree/75 degree may be lifted by the licensees from the local distilleries of their choice.

5.                  Additional quota will be allowed in three slabs. First slab of 10% will be allowed when incidence per bottle exceeds Rs80/- on payment of additional license fee of Rs.2/- per PL.. Two more slabs of 5% will be allowed when incidence per bottle exceeds Rs. 90/-and 100/-on payment of additional license fee of Rs. 2/- per PL. Additional Excise Duty will not be leviable on additional quota which can be lifted in any form of PML brands.

6.                  The sale of PML 50 degree proof strength in pouches of 180 will be allowed in areas adjoining inter-state border and illicit prone areas notified by the ETC.

7.                  Security at 15% – 10% at the fall of the hammer and remaining 5% by 28th March, 2003.The Collector is authorised to receive late payment of 5% security with late fee @ 2% per month to be counted on daily basis on the balance delayed payment upto 10.4.2002 instead of canceling the bid.

8.                  Minimum acceptable incidence will be Rs.75/- per bottle.

9.                  No maximum price is fixed for PML 50 degree, 60 degree or Rum/Gin/Whisky 65 degree/75 degree.

10.             Minimum sale price has been fixed as under :-

 

Quarts

(Rs.)

Pints

(Rs.)

Nips

(Rs.)

i) PML 50 degree

60 degree

80/-

42/-

22/-

ii) Rum/Gin/Whisky 65 degree

95/-

50/-

26/-

iii) Rum/Gin/Whisky 75 degree

110/-

57/-

30/-

iv) Pouches 180 ml 50 degree

20/-

 

 

 

11.             The group size would be upto Rs.8 crores based on the license fee for the year 2002-2003 provided that the Excise Commissioner is authorised to allow bigger groups in the interest of revenue and for ensuring the disposal of all the vends. For exceeding the limit of Rs.15 crores, the approval of the Government will be required.

12.             Breakage allowed upto 0.5%. the breakage will also be allowed to those retailers who get direct supplies from the distilleries. Breakage to be allowed automatically without the licensees applying for the same.

13.             Sale of Beer and Ready to Drink Beverages will be allowed at all PML vends in the State.

14.             License fee of L-13 and L-13-A licenses will continue to be Rs.10,000/- and Rs.1000/- respectively.

15.             Still Head Duty on PML 50 degree/ 60 degree and Rum/Gin/Whisky 50 degree/65 degree/75 Degree will be Rs.4.00 per P.L.

16.             Licensees will be permitted by the Excise Commissioner to shift vend/vends to alternate sites within the revenue areas covered by that vend/vends provided that no vend will be shifted to a location within 5 Kms of another vend or vends of another licensee regardless of the district/circle in which the vend of another licensee is located.

17.             Provision of sub-vends attached to a group of vends will be allowed upto 30.6.2003 subject to obtaining the license in form L-14 AA on fixed annual fee of Rs.5000/-. Sub vends can be opened during the year on the borders of the state with approval of the ETC.

18.             After deducting the amount of 15% security, the licensee will be required to pay balance license fee in nine equal monthly installments starting from April to December. Each installment will be paid by last working day of each month.

19.             License fee for L-2 A license both for Rural and Urban vends will be Rs.1000/-

20.             License fee for a Ihata attached with Urban and Rural Punjab Medium Liquor vends, will be Rs.5000/-

21.             PML will be liable to tax under PGST Act, 1948 @ 20% and surcharge @ 2% (10% of the sales tax) and the same will be charged by the distilleries.