MyExcise AI

Issue: Documents and procedure for grant of an FL-III licence in Maharashtra.

Applicable Law: Bombay Foreign Liquor Rules, 1953 — Rule 45 (Grant of licence and its duration), read with Form FL-III.

Procedure & Documents (as prescribed by Rule 45):

1) Application to the Collector; the Collector forwards it with an enquiry report to the Committee for consideration [Rule 45(1)].
2) Committee's recommendation on the applicant's suitability [Rule 45(IA)].
3) Collector's satisfaction that the premises conform to the Rules and that no other objection exists [Rule 45(IB)].
4) Deposit of Rs. 5,000 payable with the application [Rule 45(1B)].
5) Licence in Form FL-III granted on payment of the prescribed fee.

Fee scale for hotels (per year, in Rupees) [Rule 45(1B)(a)–(e)]:
- Up to 25 rooms — 25,000
- 26 to 100 rooms — 50,000
- 101 to 150 rooms — 75,000
- 151 to 200 rooms — 1,00,000
- 201 rooms or more — 1,50,000

Fee scale for restaurants [Rule 45(1B)(f)]: Fee slabs by population class as per Rule 45(1B) — see the rule text.

Why the restaurant fee schedule reads oddly — an amendment-vintage note:
The restaurant slab in Rule 45(1B)(f) is a layered schedule with two different amendment vintages sitting on top of each other:

- Slabs (1), (2), and (4) — including *"city with population of 20 lakhs and above — Rs. 1,00,000"* — were substituted by Government Notification dated 16-3-1993.
- Slab (3) — *"population from 10,00,001 to 20 lakhs — Rs. 1,60,000"* — was inserted eleven years later by Government Notification dated 17-9-2004.

The 2004 amendment set a higher fee for the mid-population slab, but the earlier 1993 slabs on either side were left untouched. The State has not rationalised the schedule since. As a result, the printed slab shows a mid-tier city (10-20 lakhs population) paying more (Rs. 1,60,000) than the largest cities above 20 lakhs (Rs. 1,00,000).

What this means for a licensee: verify the currently applicable fee with the Superintendent of State Excise / District Collector before paying. A subsequent Government Resolution issued for a specific financial year may supersede the printed schedule.

Location restrictions [Rule 45(1C)–(1D)]:
- Not within 75 metres of any educational or religious institution, MSRTC bus stand / station / depot, National or State highway, or Statue of National Personality.
- Not within 220 metres of NH/SH edge in local-body areas of population up to 20,000; 500 metres elsewhere. Distance measured from mid-point of the hotel/restaurant entrance along the nearest pedestrian path.

Duration & renewal [Rule 45(2)–(4)]:
- Licence is granted only up to 31 March next following the date of commencement.
- Renewal application must be made 30 days before expiry, accompanied by a challan for Rs. 25 application fee.
- The Collector may renew for a period not exceeding one year at a time, on the same fee.

Competent Authority: Collector.

Form: FORM F.L. III (sub-title: *See rule 45*).

Issue: Punishment for unauthorised sale (and other Section 65 offences) of intoxicant in Maharashtra.

Applicable Law: Section 65 of the Bombay Prohibition Act, 1949, read with Sections 54 (cancellation/suspension of licence) and 98 (things liable to confiscation).

Section 65 — offences covered:
Sale, purchase, possession, import, export, transport, manufacture, bottling, or working of a distillery / brewery in contravention of the Act, without a valid licence / pass / permit, is punishable under Section 65.

Punishment [Section 65]:
- Imprisonment: not less than 3 years, may extend to 5 years, or
- Fine: not less than Rs. 25,000, may extend to Rs. 50,000, or both.

Repeat / enhanced penalties:
The Bombay Prohibition Act text in the Maharashtra State Excise database does not carry a separate free-standing "Section 65A" as an active provision searchable in the Rules DB, sub-rule DB, amendment log, or gazette notifications. Where enhanced penalties for repeat offences apply, they are provided by subsequent amendment to Section 65 or by a specific notified provision — practitioners should check the latest amendment to Section 65 published by the State Government.

Consequences on the licence [Section 54]:
The authority that granted a licence, permit, pass or authorisation may, for reasons recorded in writing, cancel or suspend it if the holder (or the holder's servant/agent) commits an offence under the Act or breaches any term of the licence [Section 54(1)(c), (d)].

Confiscation of stock and articles [Section 98]:
Any intoxicant, material, still, utensil, implement, apparatus, vehicle, animal, cart or vessel used in committing the offence is liable to confiscation.

Competent Authority: Prosecution by an officer not below the rank of Sub-Inspector of Excise; trial by the Judicial Magistrate. Cancellation / suspension of the licence is ordered by the licensing authority.

Issue: Obtaining a pass for movement of foreign liquor into, out of, through, or within Maharashtra.

Applicable Law: Depends on the direction of movement — the DB carries four distinct rule sets, each with its own pass:

A. Within Maharashtra (sale-related transport):
- BFLR, 1953 — Rule 39 (Transport passes for foreign liquor sold) — pass accompanies foreign liquor sold by the licensee.
- BFLR, 1953 — Rule 94B (Application for a transport pass).

B. Import into Maharashtra:
- The Maharashtra Foreign Liquor (Import and Export) Rules, 1963 — Rule 4 (Importer to apply for import pass); Rule 5 (Issue of pass); Rule 6 (Procedure at exporting place); Rule 7 (Procedure in transit); Rule 8 (Procedure at place of import).

C. Transport / export under bond (IMFL):
- The Maharashtra Indian-Made Foreign Liquor (Transport and Export Under Bond) Rules, 1968 — Rule 3 (Transporter/exporter to apply for pass); Rule 4 (Particulars of application); Rule 5 (Execution of bond); Rule 6 (Issue Pass); Rule 8 (Inspection of consignment).

D. Through-transport (crossing Maharashtra without breaking bulk):
- The Maharashtra Through Transport Rules, 1997 — Rule 3 (Pass for through transport); Rule 4 (Application for pass); Rule 5 (Grant of pass); Rule 6 (Inspection enroute); Rule 8 (Through transport under escort).

E. Transport fees:
- The Bombay Foreign Liquor and Rectified Spirit (Transport Fees) Rules, 1954 — Rule 3 (Requirement of Transport Pass for Rectified Spirit or Foreign Liquor); Rule 4 (Transport fee and special fee for Transport Pass).

Common procedure (mapped from the above four rule sets):
1) Apply to the licensing/excise authority named in the specific rule (Collector / Superintendent of State Excise / Commissioner as prescribed).
2) Specify consignor, consignee, category and quantity, route, mode, and validity.
3) Attach evidence of licence status of both parties and pay the transport fee prescribed under the Transport Fees Rules, 1954.
4) The pass must accompany the consignment throughout the movement.
5) Consignment must not be broken in transit [Through Transport Rules 1997, Rule 7]; where prescribed, movement is under escort [Rule 8].

Penalty for transport in contravention: Any transport of an intoxicant (other than opium) or hemp *"in contravention of the provisions of this Act, or of any rule, regulation or order made or of any licence, pass, permit or authorization"* is a Section 65(a) offence — punishment 3-5 years imprisonment and/or Rs. 25,000-50,000 fine [BPA, Section 65].

Applicable pass fee, form numbers, timeline, and route conditions vary by direction of movement and by category (RS / IMFL / BIO / country liquor mix). Refer to the specific rule set above for the applicable schedule; the sample rates you find in older reference notes are not carried by the current DB and can only be confirmed against a live Government notification.

Issue: Periodicity and renewal-fee framework for potable-liquor licences in Maharashtra.

Applicable Law: The Maharashtra Potable Liquor (Periodicity of Licenses and Fees) Rules, 1996 — Rule 3 (Periodicity) and Rule 4 (Fee). Renewal *procedure* for a specific licence class is governed by that class's own rules (for example, Rule 45 of the Bombay Foreign Liquor Rules, 1953 for FL-III).

Periodicity [Rule 3]:
- A licence "shall be granted, renewed or continued by the Licensing Authority, either for a period of one year or five years as per the request of the applicant Licensee".
- "An Year means the Financial Year ending March 31st" (Explanation (a)).
- "A period of five years would mean the end of fourth year immediately following the year in which the License is granted or renewed or continued" (Explanation (b)).
- Certain licence classes listed in Rule 2(ii)(f) cannot be granted for more than one year (Proviso to Rule 3).

Fee [Rule 4]:
- One-year licence fee — as notified by the Commissioner of State Excise at least sixty days in advance of the financial year [Rule 4(a)].
- Five-year licence fee — four and a half times the one-year fee [Rule 4(b)].

Renewal procedure — where the class-specific rule prescribes one:
- Example (FL-III / BFLR): apply for renewal thirty days before the date of expiry, accompanied by a challan for Rs. 25 application fee [BFLR Rule 45(3)]; the Collector may renew for a period not exceeding one year at a time on the same fee [BFLR Rule 45(4)].

What the 1996 Rules do NOT prescribe: They do not carry a fixed "31 January deadline", a "25% late-fee window", or a specific list of documents. Those, where they exist, appear in the individual licence-class rules or in a periodically issued Government Resolution / Commissioner's notification.

Competent Authority: The licensing authority for the relevant licence class (Collector / Superintendent of State Excise, as prescribed in the class's rules).

Issue: The CL-III licence and the returns it must maintain.

What CL-III is:
FORM C.L. III is the "Licence for the Retail Sale of Country Liquor" prescribed under Rule 24(1A) of the Maharashtra Country Liquor Rules, 1973. It authorises retail sale of country liquor. (Source: Form No. 7 in the Maharashtra Forms Repository, sub-title *"[See rule 24 (1A)]"*.)

Fees:
Retail country-liquor licence fees in Maharashtra are governed by:
- The Maharashtra Potable Liquor (Periodicity of Licenses and Fees) Rules, 1996 — Rule 4: one-year fee is the fee "*notified by the Commissioner at least sixty days in advance of the financial year*"; five-year fee is "*four and a half times*" the one-year fee.
- Fee slabs are notified by Commissioner's order / Government Resolution and are periodically revised. Fee amounts are not carried as fixed numbers in the DB and must be read from the current Commissioner's notification for the relevant financial year.

Excise duty:
Excise duty on country liquor is levied under Section 105 of the Bombay Prohibition Act, 1949 ("Excise Duties") at rates fixed from time to time by the State Government. The duty rate per bulk litre is set by Government notification and is payable when stock is lifted from the wholesale depot.

Monthly return the licensee must submit:
FORM C.L. XXIII — *Monthly return of transaction at the country liquor retail sale shop* [See Rule 42, Maharashtra Country Liquor Rules, 1973]. (Source: Form No. 64 in the Maharashtra Forms Repository, sub-title *"See rule 42"*.) This is the DB-verified transaction record for CL-III shops.

Daily accounts and registers: In addition to the monthly return above, the licensee must maintain daily accounts and registers as prescribed under the Maharashtra Country Liquor Rules, 1973 and the conditions of the licence.

Issue: Overview of the Bombay Prohibition Act, 1949 — the parent legislation for the Maharashtra State Excise.

Background:
The Bombay Prohibition Act, 1949 (Bom. Act XXV of 1949) is the primary legislation governing the manufacture, sale, transport, possession, and consumption of intoxicants in the State of Maharashtra. It was enacted by the Bombay Legislature and continues as the parent Act for the State's excise administration.

What the Act covers (with DB-verified anchor sections):
- Definitions of intoxicant, liquor, excise revenue, etc. — Section 2 (44+ sub-clauses in the DB).
- Grant of licences, permits and passes by authorised officers — Section 52 ("Authorised officers to grant licences, permits etc.").
- Cancellation and suspension of licences, permits and passes — Section 54 ("Powers to cancel or suspend licences").
- Prohibitions on manufacture, import, export, transport and sale — Chapters III-IV, with the core offence at Section 65.
- Penalties — Section 65 (illegal sale/manufacture/transport of intoxicant), Section 66 (illegal cultivation of hemp / tapping of toddy).
- Confiscation — Sections 98–101 (things liable to confiscation, procedure, return, sale/destruction).
- Excise duty — Section 105.

Rule-making and regulation-making powers:
- Section 143 — "Power of State Government to make rules" — the State Government may make rules for carrying out the provisions of this Act or any other law for the time being in force relating to excise revenues (imports, exports, transport, sale, manufacture, licensing, grant/suspension/cancellation, periods and localities, and other listed subjects).
- Section 144 — "Commissioner's Power to make Regulations" — the Commissioner may make regulations, not inconsistent with the Act or Rules, on subjects including supply/storage of intoxicants, warehouse management, fees, mode of payment of duty, disposal of unfit or confiscated intoxicants, and other matters directed by Government notification.

Definition of "intoxicant" [Section 2(22)]:
*"'intoxicant' means any liquor, intoxicating drug, opium or any other substance, which the State Government may, by notification in the Official Gazette, declare to be an intoxicant."*

Definition of "excise revenue" [Section 2(15)]:
*"'excise revenue' means revenue derived or derivable from any duty, fee, tax, fine (other than a fine imposed by a court of law) or confiscation or forfeiture imposed or ordered under the provisions of this Act, or of any other law for the time being in force relating to intoxicants."*

Significance: Every excise licence, permit, pass, rule, regulation, and enforcement action in Maharashtra derives its authority from this Act.

Applicability: Throughout the State of Maharashtra (originally the State of Bombay).