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Excise Registration IMFL-CL-FL

LIQUOR LAW IN INDIA

Article 47 of the Indian Constitution briefly states that “The State shall endeavour to bring about a prohibition of the consumption except for the medicinal purpose of intoxicating drinks and of drugs which are injurious to health.” It is noteworthy that five states in the country have been banned from the sale, purchase and consumption of alcohol.

  1. Goa Liquor license:

Wholesale of IMFL/CL/FL at GOA: A Partnership Firm/Company or a Sole Proprietor who has completed 21 years of age and having 25 years Residence Certificate issued by the concerned Taluka Mamlatdar, Government of Goa, and in some others states (Maharashtra, UP, MP etc.) can apply for a Wholesale license, through the O/o. the Excise Inspector concerned Taluka. Documents required for grant of liquor license for Wholesale of IMFL, CL & FL under Rule 90 of the Goa Excise Duty Act & Rules, 1964.

  • Application in Form E-28 (Click here to download).
  • Elevation plan, site internal plan & premises plan.
  • Birth Certificate/Age Proof.
  • Affidavit of the applicant.
  • Copy of House Tax Receipt.
  • Processing fees (Challan copy).
  • NOC from Village Panchayat/Municipality.
  • Medical Fitness Certificate.
  • Zoning Certificate from Town & Country Planning Department /North Goa Planning and Development Authority/South Goa Planning and Development Authority.
  • Certificate from Village Panchayat or Municipality stating that nobody resides in the proposed building/premises other than applicant or his family.
  • 25 years Residence Certificate.
  • Report from concerned PWD office stating that the proposed premises is located beyond 500 mtrs. in case the population of areas comprised in local bodies is over 20,000 people and in case of areas comprised in local bodies with a population of 20,000 people or less, the distance of 500 mtrs shall stand reduced to 220 mtrs. from State Highway/National Highway.
  • Police Antecedent Report
  • Processing fees as applicable under the Goa Excise Duty Acts and Rule, 1964.
  • Retail Sale of IMFL/CL/FL In Packed Bottles:

Packed Bottles licenses: A Partnership Firm/Company or a Sole Proprietor who has completed 21 years of age and having 25 years Residence Certificate issued by the concerned Taluka Mamlatdar, Government of Goa, can apply for a Packed Bottles licence, through the O/o. the Excise Inspector of concerned Taluka. Documents required for grant of liquor licence for Retail Sale Of IMFL, CL & FL in Packed Bottle under Rule 90 of the Goa Excise Duty Act & Rules, 1964.

  • Application in Form E-28 (Click here to download).
  • Elevation plan, site internal plan & premises plan.
  • Birth Certificate/Age Proof.
  • Affidavit of the applicant.
  • Copy of House Tax Receipt.
  • Processing fees (Challan copy).
  • NOC from Village Panchayat/Municipality for sale liquor and also a Certificate stating that nobody resides in the building/premises other than applicant or his family proposed for sale of liquor.
  • Medical Fitness Certificate.
  • Zoning Certificate from Town & Country Planning Department/North Goa Planning and Development Authority/South Goa Planning and Development Authority.
  • 25 years Residence Certificate.
  • Report from concerned PWD office stating that the proposed premises is located beyond 500 mtrs. in case the population of areas comprised in local bodies is over 20,000 people and in case of areas comprised in local bodies with a population of 20,000 people or less, the distance of 500 mtrs shall stand reduced to 220 mtrs. From State Highway/National Highway.
  • In case of sale of liquor in Supermarket, a trade licence of supermarket from the concerned local body.
  • Police Antecedent Report.
  • Processing fees for Retail sale of IMFL & Country Liquor in Packed Bottle / For Retail sale of Foreign Liquor in Packed Bottle is as applicable under the Goa Excise Duty Acts and Rule, 1964.

Retail Sale of IMFL/CL/FL for Consumption: A Partnership Firm/Company or a Sole Proprietor who has completed 21 years of age can apply for licence for R.S. of IMFL & CL, & FL for Consumption through the O/o. the Excise Inspector concerned Taluka. Documents required for grant of liquor licence for Retail Sale of IMFL, CL & FL for consumption under Rule 90 of the Goa Excise Duty Act & Rules, 1964.

  • Application in Form E-28 (Click here to download).
  • Site & internal plan & premises plan.
  • Birth Certificate.
  • Affidavit of the applicant.
  • Copy of House Tax Receipt.
  • Processing fees (Challan copy).
  • NOC from Village Panchayat/Municipality.
  • Restaurant licence.
  • NOC from concerned Health Centre.
  • Medical Fitness Certificate.
  • Zoning Certificate from Town & Country Planning Department/North Goa Planning and Development Authority/South Goa Planning and Development Authority.
  • Report from concerned PWD office stating that the proposed premises is located beyond 500 mtrs. in case the population of areas comprised in local bodies is over 20,000 people and in case of areas comprised in local bodies with a population of 20,000 people or less, the distance of 500 mtrs shall stand reduced to 220 mtrs. from State Highway/National Highway.
  • Police Antecedent Report.
  • Processing fees for Retail sale of IMFL & Country Liquor for Consumption / For Retail sale of Foreign Liquor for Consumption is as applicable under the Goa Excise Duty Acts and Rule, 1964
  1. Types of Liquor Licenses: The Delhi Liquor License Rules, 1976 pronounces the types of licenses that serve liquor in the State. Besides this, the act also ensures to supply safe and quality liquor to its consumers.  The categories of licenses used to sell the different variants of liquor are many. A few of the liquor brands, which requires special trading licenses, are:
  • Indian Made Foreign Liquor (IMFL)
  • Country liquor
  • Denatured & Special Denatured Spirit
  • Rectified Spirit
  • Wholesale licensee for Indian Made Foreign Liquor

The main types of liquor sold in Goa, Delhi, Uttar Pradesh, Himanchal, Chhattisgarh, Maharashtra, Rajasthan, J&K and other states of India which can be categorized under the following sections:

1. Indian Made Foreign Liquor (IMFL): This type of liquor is the type of intoxicating alcohol that is manufactured in India by a foreign-owned enterprise or company.

2. Foreign Liquor (FL): This type of liquor is the type of alcohol that is imported into India from foreign countries.

3. Country Liquor (CL): This liquor is commonly known as Desi Daaru/ Desi Liquor and is made by fermenting and distilling natural ingredients of various kinds. For example in Goa, cashew and coconut is used for this purpose and gives form to intoxicating alcohol such as Cashew Feni and Coconut Feni respectively.

Granting of License: Licenses in this domain are of various kinds. The granting provisions for few of them are below:

Grant of L-1 License: The L-1 license is for wholesale vending to companies; societies; partnership firms or proprietorship firms subject to the condition that the applicant owns distillery/breweries/manufacturing units/bottling plants. Moreover, he/she has to abide by the terms and conditions ordained by the concerned authorities.

Grant of L-6 License: The L-6 license is for retail sales of foreign liquor/beer. Issuance of this license is to choose undertakings of the Delhi government, namely DTTDC, DSIDC, DSCSC and DCCWS.

Grant of L-9 License: The L-9 license is for the retail sale of various brands of Indian liquor and foreign liquolr. This license was previously known as L-52 D. To attain this license, and the applicant requires to abide by the terms and conditions ordained by the concerned authorities.

Grant of L-10 License: The L-10 license is for the retail sale of various brands of Indian liquor and foreign liquor. However, the terms and conditions for an L-9 license do not apply to L-10 licenses.

Grant of P-10 and P-13: These licenses are temporary licenses for serving liquor in parties, functions and conferences. The terms and conditions ordained for these licenses vary for residents, hotels, clubs, restaurants and other premises.

Grant of L-15 and L-16: These licenses are to star hotels that are approved by the Department of Tourism to accommodate the tourists. The hotel management has to abide by the terms and conditions ordained by the authorities.

Grant of L-17 and L-18: These licenses are for the star hotels that are approved by the Department of Tourism. These establishments must be located in a commercial area with adequate space for parking.

Grant of L-28: The L-28 license is for clubs that have been registered with the registrar of firms/ registrar of cooperative societies to provide services of foreign liquor to its club members. All clubs that agree to the specified terms and conditions can apply for this license.

Grant of L-29: The L-29 license is for clubs or mess that provides liquor or beer exclusively for Government Servants; which are not subject to commercial rates and rules. The application procedure and the required documents for an L-29 license are similar to that of L-28 license.

1.Renewal of license: To retain a license, renew every year by remitting the appropriate fee.

2.Cancellation of License: A liquor license can be cancelled if the licensee violates any rules laid by the authority. In addition to this, the cancellation will be enacted on those licensees who sell alcohol on dry days or to minors

3.Need for the License: In India, the rules and regulations concerning the sale and consumption of alcohol vary among the states. This is because the subject of alcohol is mentioned in the state list under the Seventh Schedule of the Indian Constitution. The excise department in Delhi administers the liquor head. The legal age for consumption of alcohol has been specified in every State. Legal age is also the Consumption Age in this context. Under Section 23 of the Delhi Excise Act, 2010 and Delhi Liquor License Rules, 1976, the legal age for alcohol consumption is 25.