THE PUNJAB EXCISE FISCAL ORDERS

THE
PUNJAB EXCISE FISCAL ORDERS

2.1 (1) The following shall be the rates of duty, leviable in respect of spirit manufactured in any of the distilleries licensed in the Punjab, per imperial gallon of the strength of London proof, to be increased or reduced in proportion as the strength of spirit exceeds or is less than London proof.

Plain country spirit distilled from sugarcane or Mahua base. Rs. 15
Country spiced sprit Rs.18.12
Country special spiced spirit, including matured country spirit Rs.23.43
Plain country spirit issued to troops Rs.30.3 1
Country spiced spirit including special spiced and matured country spirit issued to troops. Rs.3 5.94
Rectified spirit. Rs.60 per [LP Gallon]
All other sorts of spirit except denatured spirit. Rs.450 per [LP Gallon]

GOVERNMENT OF THE PUNJAB
EXCISE AND TAXATION DEPARTMENT
NOTIFICAITON

The 4th August, 1977
No. S.O (Excise)III-6/76. In exercise of the powers conferred by sections 31 and 32 of the Punjab Excise Act 1914 (1 of 1914), the Governor of the Punjab is pleased to direct that following further amendment shall be made in the Punjab Excise Fiscal Orders, contained in chapter 2 of the Punjab Excise Manual, Volume II, with immediate effect namely:

AMENDMENT

The first proviso to sub order (1) of order I shall be substituted by the following:
Provided that duty on rectified spirit issued to approved homeopathic chemists or practitioners shall be levied at the rate of Rs. [60/-] per L.P gallon.
Provided further that duty on rectified spirit issued for use by an approved industry in an industrial or scientific process in such a way that it does not form an ingredient of the finished product of the industry shall be levied at the rate of Rs. [1.75] per London gallon.

2.1 (2) The Excise Commissioner, may prescribed generally for all distilleries or in respect of any distillery, a scale of wastage of spirit. No duty shall be levied on wastage of spirit in a distillery within the scale prescribed for such distillery, but the licensee shall pay duty, as on manufacture, in respect of all losses attributed to wastage in excess of the scale fixed for the distillery.

2.2. The following shall be the rates of duty on sweets manufactured under a licence in the Punjab: –
(a) Sweets & wines containing proof spirit not exceeding 20 percent.
(b) Sweets and wines containing proof spirit exceeding 20 percent but not exceeding 30 percent.

2.3 Not reproduced being unnecessary.

2.4 The following shall be the rates of excise duty on medicinal and other preparations containing rectified spirit on issue from the premises of approved manufacturers: –
(a) Medicinal preparation [Rs.60.00] Per L.P Gallon
(b) Non-medicinal essences Rs.20.00 -do
(c) Toilet preparations and perfumery [Rs.60.00] -do
(d) Duty on manufacture and sale of
Tr. Aurantii [Rs.60.00] -do
(e) Spirit chloroform [Rs.60.00] -do
The 10th January, 1977
No. S.O (Excise)III-6/76-777. In exercise of the powers conferred by Section 31 and 32 of the Punjab Excise Act, 1914 (1 of 1914), the Government of the Punjab is pleased to direct that following further amendment shall be made in the Punjab Excise Fiscal Orders, contained in Chapter 2 of the Punjab Excise Manual, Volume II with immediate effect, namely: –
AMENDMENT
In order 4 for item (a), the following shall be substituted: –
(a) Medicinal preparations Rs.15.00 per L.P Gallon of its spirit contents.
Provided that any other medicinal preparation may be by notification declared to be non-medicinal for the purposes of levying duty at the enhanced rate of Rs.20.00 per London proof gallon of their spirit contents under item (d) above.

2.5 The following shall be the rate of duty livable in respect of beer manufactured in any brewery in the Punjab.
Beer [Rs.8 per liter]
Provided that in levying the duty the quantity of bear issued in bond shall be deducted from the total quantity of beer.

2.6 Not reproduced being un-necessary.

2.7 The Punjab Government is pleased to levy an import, export or transport duty of rupees 80 per maund or a part of bhang imported into, exported out of and transported within the Punjab.
Provided that.
(a) When the same consignment of bhang in either.
(i) imported and exported.
(ii) imported and transported.
transported and exported
transported and retransported din the course of the same or a continuing business transaction, duty shall be levied once only in respect of the whole of such transaction; No transport duty shall be levied on bhang transported from one to another place situated within the limits of the same district;

(d) Duty shall be calculated on gross weight of each parcel or package of bhang,
imported, exported or transported.

2.8 The under mentioned intoxicants are exempted from the operations of the Punjab Excise
Act to the extent specified below: –
(1) Medicated wine containing less than 20 percent of proof spirit are exempted from the provisions of the Act relating to sale and possession.

(2) Medicinal and other preparations containing rectified spirit, imported from oversea countries, are exempt from the provisions of the Act relating to import, export, transport, possession and sale provided that the customs duty at the rate prescribed has been paid: provided further that in the case of preparations notified from time to time by the provincial Government: –
The quantity sold at a time to any person other than a licenced vendor or a
Medical practitioner registered under any law for the time being in force does not
exceed one ounce;
The accounts of such sales are maintained by the vendors in the form prescribed by the Director Excise and Taxation.

Medicinal and other preparations containing rectified spirit, manufactured in Pakistan, are exempt from the provisions of the Act, relating to transport, possession and sale. Provided that: –

Issues from the premises of the approved manufacturers shall be made under the authority of a pass granted by the officer in charge;
Transport of one pound or more of any such preparation shall be made under the authority of a pass in form L-34-A which shall be signed by the vendor or his authorized agent and a copy thereof shall invariably be sent to the District Excise and Taxation Officer of the district concerned.
(c) In case of preparations notified in this behalf from time to time by the provincial Government.
(i) The quantity sold at a time to any person other than a licenced vendor or Medical practitioner registered under any law for the time being in force shall not exceed one ounce; and
(ii) The accounts of such sale shall be maintained by the vendors in the forin prescribed by the Director Excise and Taxaiton.
(2-B) Medicinal preparations containing rectified spirit manufactured in Pakistan or in any Pakistan State and required for use in Hospitals and Dispensaries, including Veterinary Hospitals and Dispensaries, managed by Government or by local bodies or in such other charitable Hospitals and Dispensaries as have been approved for the purpose by the Punjab Government are exempt from payment of duty.
Provided that such preparations are directly issued from the bonded warehouses of the approved manufacturers to any such Hospital or Dispensary in quantities not exceeding its are requirement for 12 months on indents signed by the Civil Surgeon or the District medical Officer of Health of the District or for Veterinary Hospitals and Dispensaries only by the Deputy Superintendent of Civil veterinary Department; and
Provided further that such preparations are only dispensed for bonafied patients, of the Hospital or Dispensary concerned.
(3) Cidar manufactured in the Punjab is exempt from the provisions of the Act relating to manufacture, possession and sale by a manufacturer.
(4) All intoxicants exported from the Punjab distilleries or brewery are exempted from the provisions of the Excise Act relating to duty leviable thereon in the Punjab, when exported under export in bond passes to any other province or State in Pakistan or to any country outside Pakistan.
Notification: No. S.O (Excise) 1-16/76 dated 14.4.77 Punjab Excise Manual Volume-II Chapter 2 in order 8 for sub order (4-A) the following shall be substituted: –
(4-A) Supplies of Pakistan made foreign liquor including beer made direct from the distiller/ brewery to: –
(a) Ships of Pakistan Navy at Karachi:
(b) President’s House, Prime Minster’s House or Governor’s House: subject to the condition as regards aforesaid (a) that such supplies are not transported back to the Province and as regards (b) that the quantity does not exceed the scale laid down from time to time and that in each case certificate of consignment having been received intact is obtained from the Military Secretary concerned”.
(5) Not reproduced being unnecessary.
(6) Country spirit and Pakistan made foreign spirit exported from licenced distilleries in the Punjab to any state in Pakistan under export in bond passes are exempt from payment of duty.
(7) Rectified spirit exported from licenced distilleries in the Punjab to the North West Frontier Province or to any state in Pakistan, under export in bond passes, for the use of Hospitals and Dispensaries, is exempt from payment of duty.
(8) Rectified spirit imported or transported in bond from licenced distilleries under import in bond or transport in bond passes is exempt from the payment of duty.
(9) Rectified spirit issued under the authority of the Excise Commissioner or the collector from the distilleries in the Divisions of Lahore, Multan, Rawalpindi and Sargodha to Government local Fund Mission, dispensaries in the aforesaid divisions on certificates signed by the Regional Director of Veterinary Hospitals is exempt from payment of duty.
Provided that such rectified spirit issued under the authority of the Collector to private hospitals or subsidized Dispensaries does not exceed 50 gallons in a year.
(10) Rectified spirit issued under the authority of the Excise Commissioner or the Collector from distilleries in the divisions of Lahore, Multan, Rawalpindi and Sargodha to Government Department, Educational institutions for the purposes of teaching, research and defence in the aforesaid divisions is exempt from payment of duty.
Provided that such rectified spirit issued under the authority of the Collector to private educational or research institutions does not exceed 50 gallons in a year.
(10-A) Methylated spirit, issued under the authority of the Collector from the distilleries in the divisions of Lahore Multan Rawalpindi and Sargodha to Government Hospital Dispensaries and medical store depots or ordinance depots for the purposes of Government hospitals, dispensaries and defence is exempt from payment of permit fee.
(11) All liquor removed from one part of state in Pakistan whether by road or rail, to another part of the State in Pakistan through intervening Pakistan territory by agents or contractors of the State duly authorized in that behalf is while passing through Pakistan territory, exempted from all provisions of the Excise Act (1 of 1914) Subject to the following provisos: –
(a) In the case of transport by road (i) that the consignment is covered by a pass signed by the Excise Officer of the district of dispatch in the State concerned and (ii) that a copy of such pass is sent to the Collector of every district in the Punjab through which the consignment is to be conveyed.
(b) In the case of transport by rail (i) that the consignment is covered by a pass signed by an authorized Excise Officer of the State (ii) that a copy of such pass is sent to the Collector as aforesaid; and (iii) that the consignment is booked as luggage or parcel and delivered to the Railway guard of the train during transit.
12) Not reproduced being unnecessary.
13) Not reproduced being unnecessary.
14) Not reproduced being unnecessary.
14-A) Not reproduced being unnecessary.
15) Cultivation of bhang by heads of religious institutions under special licences is exempt from duty.
16) The cultivation of bhang in the under mentioned districts is exempt from the provisions of sub-section (1) of section 20 of the Punjab Excise Act 1914 relating to cultivation of the hemp plant: –
District exempted Rawalpindi district, and Attock district.
Not reproduced being unnecessary.
The Governor of the Punjab is pleased to order that the price of Excise Opium as issued from the treasuries in Punjab shall be Rs. 400 per seer for the year 1974-75 with effect from 1st July, 1974.
Notification No.SO(Excise)II-4/2003 dated 22nd June 2004 Secretary to the Government of the Punjab Excise & Taxation.
ibid. ibid ibid
notification No.SO(Excise)E&T-II-22/97 dated 07th September 1998 Secretary, Government of the Punjab Excise & Taxation
ibid ibid ibid
notification No. S.O (Excise)E&T-II-4/2003 dated 22nd June 2004 Secretary, Government of the Punjab Excise & Taxatio