section 21
Establishment or licensing of distilleries and breweries
The Punjab Excise Act, 1914Tax191492 sections
Statutory text
The Financial Commissioner, subject to such restriction or condition as the State Government may impose may, -
- (a) establish a distillery in which spirit may be manufactured under a licence granted under Section 20.
- (b) discontinue any distillery so established.
- (c) licence the construction and working of a distillery or brewery.
- (d) make rule regarding
- (1) the granting of licences for distilleries, stills or breweries.
- (2) the security to be deposited by the licencee of a distillery or brewery;
- (3) the period for which the licence shall be granted ;
- (4) the inspection and examination of such distillery or brewery and the warehouses connected therewith and of the spirit or fermented liquor made and stored therein ;
- (5) the management and working of the distillery or brewery ;
- (6) the form of accounts to be maintained and the returns to be submitted by the licencee;
- (7) the upkeep of buildings and plant ;
- (8) the size and description of stills and other plants ;
- (9) the manufacture, storing and passing out of spirit and contents of passes;
- (10) the prices to be charged by the licencee ;
- (11) any other matters connected with the working of distilleries or breweries.
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