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Taxation Uttar Pradesh Ministry of Finance United Provinces Excise Act, 1910

Uttar Pradesh Excise (Settlement of Licences for Retail Sale of Country Liquor) (Sixteenth Amendment) Rules, 2023

10-Jul-2023 | No. 3129 /X-Licence-59/ Country Liquor /2023-24

Excise Commissioner of Uttar Pradesh has issued a Notification, amending the Uttar Pradesh Excise (Settlement of Licences for Retail Sale of Country Liquor) Rules, 2002, effective from 1st April 2023. The key highlights of these amendments are as follows:

1. The term Country Liquor now encompasses liquor with various alcoholic strengths, including 25 percent and 36 percent (plain, perfumed, and spiced) manufactured from Extra Neutral Alcohol (ENA), as well as 42.8 percent (plain, perfumed, and spiced) U.P. Made Liquor (U.P.M.L.). The alcoholic strength will be determined by the Excise Commissioner, with prior approval from the State Government. Prior to this amendment, Country Liquor referred to country spirit mild or strong manufactured from Extra Neutral Alcohol (ENA) and U.P. Made Liquor (U.P.M.L.).

2. The definition of Security amount has been refined. It now signifies an amount equal to 1/10th of the license fee, excluding the basic license fee. This sum is required to be deposited through Fixed Deposit Receipt, Bank Guarantee, or e-payment. The deposited amount will be refundable after settling all claims and dues to the State Government. Notably, in cases of renewal, security deposits made earlier through cash, National Saving Certificate (N.S.C.), or Bank Guarantee will be accepted until they are refunded.

3. In instances where a new license is intended to be granted within a specific area or locality, the licensing authority is mandated to invite applications through wide publicity channels. This includes daily newspapers with circulation in the area and the websites of both the District and the Excise Department (www.upexciseportal.in). Prior to the amendment, the same process was followed, with the only difference being the website address (www.upexcise.in).

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