The Finance Department of Delhi on May 25, 2021 has issued the Delhi Excise (Amendment) Rules, 2021 to further amend the Delhi Excise Rules, 2010.
The following amendments have been made:
• Rule 32, which specifies the detail of licenses, the table has been substituted.
• Rule 35, which specifies the Certain licenses not to be granted in conjunction with other licenses, has been substituted, namely:
“Except with the permission of the Government:
1. No person shall be granted more than one wholesale licence in form L-1.
2. No licence for retail sale of liquor for consumption “off” the premises and for consumption “on” the premises shall be granted to the holder of whole sale licence and vice versa.
3. No retail licence for consumption of liquor “off” the premises shall be granted to a person holding any other retail licence.
4. Provided that more than one licence in form L-6, L-7Z, L-7V, L-7SP1, L-8 and L-14 may be granted to a person.
5. Provided further that not more than two L-7Z licenses may be granted to a person.
• Rule 36, which specifies the Restrictions as to grant of Licences to distillery, brewery, winery or bottling plant, has been substituted, namely:
“Licence in Form L-1 shall not be granted to any distillery, brewery, winery or bottling plant. However, Licence in Form L-3 shall only be granted to a distillery or bottling plant.”
[Notification No. F.10/2//2021-22/SRD/Fin(B)/JSBudget/882-892]
