Circular regarding reimbursement of medical bill

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Gazette Reference: No. BPA 11/2023/2023-2024/01/VII, dated 28th March, 2023 Type: Fee Revision — Financial Year 2023-2024 Authority: Rule 4(a) of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of Licence) Rules, 1996; Maharashtra Prohibition Act, 1949 Summary: The Commissioner of State Excise, Maharashtra, has re-notified revised licence fee rates for FY 2023-2024 across all major licence categories under the Bombay Prohibition Act. Fees are structured by production capacity (in BL/cases) for manufacturing licences and by population bracket for retail/wholesale licences. Five-year renewals made prior to FY 2023-2024 are exempt; those renewing for five years from 2023-2024 onward are subject to excess production fee provisions at base-year rates.

COMPLETE FEE SCHEDULE:

A. MANUFACTURING LICENCES — DISTILLERY (Form I)

Sr	License Form	Description	Fee (₹)
A-1A	Form I	Distillery — Primary Distillation (a) Up to 45,00,000 BL	6,10,500
A-1A	Form I	Distillery — Primary Distillation (b) 45,00,001–90,00,000 BL	7,62,300
A-1A	Form I	Distillery — Primary Distillation (c) 90,00,001–1,35,00,000 BL	9,15,200
A-1A	Form I	Distillery — Primary Distillation (d) 1,35,00,001–1,80,00,000 BL	10,68,100
A-1A	Form I	Distillery — Primary Distillation (e) 1,80,00,001–2,25,00,000 BL	12,38,200
A-1A	Form I	Distillery — Primary Distillation (f) 2,25,00,001–2,70,00,000 BL	14,36,200
A-1A	Form I	Distillery — Primary Distillation (g) 2,70,00,001–3,15,00,000 BL	16,67,200
A-1A	Form I	Distillery — Primary Distillation (h) 3,15,00,001–3,60,00,000 BL	19,35,200
A-1A	Form I	Distillery — Primary Distillation (i) 3,60,00,001–4,05,00,000 BL	22,52,000
A-1A	Form I	Distillery — Primary Distillation (j) 4,05,00,001 BL and above	26,12,300
A-1B	Form I	Distillery — Re-distillation only (a) Up to 90,00,000 BL	3,05,800
A-1B	Form I	Distillery — Re-distillation only (b) 90,00,001 BL and above	6,10,500
A-1C	Form I	Distillery — Grape Spirit only by Pot Distillation Method	55,000
A-1D	Form I	Distillery — Spirit other than from molasses/grain/malt/grape (for Local Liquor manufacture)	55,000

B. MANUFACTURING LICENCES — POTABLE LIQUOR (Form PLL)

Sr	License Form	Description	Fee (₹)
A-2A	Form PLL	Potable Liquor Manufacture (a) Min. fee / avg. production up to 1,00,000 cases of 9 BL or nil production	23,10,000
A-2A	Form PLL	Potable Liquor Manufacture (b) Above 1,00,000 cases of 9 BL	₹23.10 per case
A-2B	Form PLL	Potable Liquor — Grape Brandy (from Grape Spirit) & Local Liquor; held with BRL (wine) and Form I (grape spirit) licences	1,16,900

C. MANUFACTURING LICENCES — BEER/WINE (Form BRL)

Sr	License Form	Description	Fee (₹)
B-1	Form BRL	Beer Manufacture (a) Min. fee / avg. production up to 1,00,000 cases of 7.8 BL or nil production	7,70,000
B-1	Form BRL	Beer Manufacture (b) Above 1,00,000 cases of 7.8 BL	₹7.70 per case
B-2	Form BRL	Wine Manufacture (a) Min. fee / avg. production up to 1,200 cases of 9 BL or nil production	5,500
B-2	Form BRL	Wine Manufacture (b) 1,201–3,000 cases of 9 BL	11,000
B-2	Form BRL	Wine Manufacture (c) Above 3,000 cases of 9 BL	₹11,000 or ₹1.40 per case, whichever is higher
B-3	Form BRL	Microbrewery — up to annual capacity of 2,00,000 BL	2,20,000
B-3	Form BRL	Microbrewery — annual capacity 2,00,001–4,00,000 BL	4,40,000
B-3	Form BRL	Microbrewery — annual capacity 4,00,001–5,00,000 BL	5,50,000

D. COUNTRY LIQUOR LICENCES (Form CL-I / CL-II / CL-III)

Sr	License Form	Description	Fee (₹)
G-C-1	Form CL-I	Country Liquor Manufacture (a) Min. fee / avg. production up to 1,00,000 cases of 9 BL or nil	19,25,000
G-C-1	Form CL-I	Country Liquor Manufacture (b) Above 1,00,000 cases of 9 BL	₹19.25 per case
C-2	Form CL-II	Wholesale Storage & Sale of Duty-Paid Country Liquor (a) Min. fee / avg. sale up to 25,000 cases of 9 BL or nil	3,14,900
C-2	Form CL-II	Wholesale Storage & Sale of Duty-Paid Country Liquor (b) Above 25,000 cases of 9 BL	₹12.60 per case
C-3	Form CL-III	Retail Sale of Country Liquor — (a) Population up to 5,000	49,000
C-3	Form CL-III	Retail Sale of Country Liquor — (b) Population 5,001–10,000	83,900
C-3	Form CL-III	Retail Sale of Country Liquor — (c) Population 10,001–2,00,000	2,09,700
C-3	Form CL-III	Retail Sale of Country Liquor — (d) Population 2,00,001–10,00,000	3,49,400
C-3	Form CL-III	Retail Sale of Country Liquor — (e) Population 10,00,001–20,00,000	4,89,200
C-3	Form CL-III	Retail Sale of Country Liquor — (f) Population more than 20,00,000	6,28,900
C-3A	—	Endorsement on CL-III for Beer in Sealed Bottles (Off Consumption) — (a) Population up to 5,000	17,200
C-3A	—	Endorsement on CL-III for Beer in Sealed Bottles — (b) Population 5,001–10,000	29,400
C-3A	—	Endorsement on CL-III for Beer in Sealed Bottles — (c) Population 10,001–2,00,000	73,400
C-3A	—	Endorsement on CL-III for Beer in Sealed Bottles — (d) Population 2,00,001–10,00,000	1,22,300
C-3A	—	Endorsement on CL-III for Beer in Sealed Bottles — (e) Population 10,00,001–20,00,000	1,71,300
C-3A	—	Endorsement on CL-III for Beer in Sealed Bottles — (f) Population more than 20,00,000	2,20,200
C-4	Form CL/FL/TOD-III	Retail Sale of Country Liquor in Sealed Bottles (Off Consumption) — (a) Population up to 1,00,000	1,73,600
C-4	Form CL/FL/TOD-III	Retail Sale of Country Liquor in Sealed Bottles (Off Consumption) — (b) Population 1,00,001–10,00,000	3,15,400
C-4	Form CL/FL/TOD-III	Retail Sale of Country Liquor in Sealed Bottles (Off Consumption) — (c) Population more than 10,00,000	4,57,100

E. MILD LIQUOR / BEER — HOTEL/RESTAURANT/CANTEEN/CLUB (Form D-1 / E-2)

Sr	License Form	Description	Fee (₹)
D-1	Form D-1 (SPL Rules)	Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club — (a) Population up to 1,00,000	1,02,800
D-1	Form D-1	Sale of Mild Liquor (Beer) — (b) Population 1,00,001–10,00,000	2,05,400
D-1	Form D-1	Sale of Mild Liquor (Beer) — (c) Population 10,00,001–20,00,000	4,10,700
D-1	Form D-1	Sale of Mild Liquor (Beer) — (d) Population more than 20,00,000	5,56,600
D-2	Form E-2 (SPL Rules)	Retail Sale of Wine — (a) Population up to 1,00,000	27,400
D-2	Form E-2	Retail Sale of Wine — (b) Population 1,00,001–10,00,000	68,400
D-2	Form E-2	Retail Sale of Wine — (c) Population 10,00,001–20,00,000	1,02,600
D-2	Form E-2	Retail Sale of Wine — (d) Population more than 20,00,000	1,36,700

F. FOREIGN LIQUOR LICENCES (Form FL-I through FL-XIII, FLW-I, FL/BR-II)

Sr	License Form	Description	Fee (₹)
E-1	Form FL-I	Wholesale — Import & Vend of Foreign Liquor/IMFL (not for consumption on premises) (a) Min. fee / avg. sale up to 25,000 cases of 9 BL or nil	4,79,400
E-1	Form FL-I	Wholesale FL-I (b)(i) Above 25,000 cases — per case of Spirits	₹16.40 per case
E-1	Form FL-I	Wholesale FL-I (b)(ii) Above 25,000 cases — per case of Wines	₹7.05 per case
E-1	Form FL-I	Wholesale FL-I (b)(iii) Above 25,000 cases — per case of Beer/Mild Liquor	₹4.70 per case
E-2	Form FL-II	Vendors Licence for Sale of Foreign Liquor — (a) Population up to 50,000	2,12,800
E-2	Form FL-II	Vendors Licence for Sale of Foreign Liquor — (b) Population 50,001–1,00,000	3,38,600
E-2	Form FL-II	Vendors Licence for Sale of Foreign Liquor — (c) Population 1,00,001–2,50,000	5,12,100
E-2	Form FL-II	Vendors Licence for Sale of Foreign Liquor — (d) Population 2,50,001–5,00,000	7,17,500
E-2	Form FL-II	Vendors Licence for Sale of Foreign Liquor — (e) Population 5,00,001–10,00,000	8,90,900
E-2	Form FL-II	Vendors Licence for Sale of Foreign Liquor — (f) Population 10,00,001–20,00,000	11,91,600
E-2	Form FL-II	Vendors Licence for Sale of Foreign Liquor — (g) Population more than 20,00,000	13,96,800
E-3	Form FL-III	Restaurant (a) Population up to 50,000	68,500
E-3	Form FL-III	Restaurant (b) Population 50,001–1,00,000	1,02,600
E-3	Form FL-III	Restaurant (c) Population 1,00,001–2,50,000	2,05,000
E-3	Form FL-III	Restaurant (d) Population 2,50,001–5,00,000	3,41,600
E-3	Form FL-III	Restaurant (e) Population 5,00,001–10,00,000	5,46,400
E-3	Form FL-III	Restaurant (f) Population 10,00,001–20,00,000	7,51,300
E-3	Form FL-III	Restaurant (g) Population above 20,00,000	8,19,500
E-3	Form FL-III	Star Hotel — Additional fee: Three Star Hotels	6,14,700
E-3	Form FL-III	Star Hotel — Additional fee: Four Star Hotels	10,24,500
E-3	Form FL-III	Star Hotel — Additional fee: Five Star Hotels	15,70,700
E-4	Form FL-IV	Club Licence — (a) Population up to 50,000	68,500
E-4	Form FL-IV	Club Licence — (b) Population 50,001–1,00,000	1,02,600
E-4	Form FL-IV	Club Licence — (c) Population 1,00,001–2,50,000	2,05,000
E-4	Form FL-IV	Club Licence — (d) Population 2,50,001–5,00,000	3,41,600
E-4	Form FL-IV	Club Licence — (e) Population 5,00,001–10,00,000	5,46,400
E-4	Form FL-IV	Club Licence — (f) Population 10,00,001–20,00,000	7,51,300
E-4	Form FL-IV	Club Licence — (g) Population above 20,00,000	8,19,500
E-5	Form FL-IV-A	Temporary Licence — Charity/Consulate/Social/Family Function (i) Population up to 1,00,000	3,300
E-5	Form FL-IV-A	Temporary Licence — Charity/Consulate/Social/Family Function (ii) Population 1,00,001–10,00,000	5,500
E-5	Form FL-IV-A	Temporary Licence — Charity/Consulate/Social/Family Function (iii) Population 10,00,001–20,00,000	7,700
E-5	Form FL-IV-A	Temporary Licence — Charity/Consulate/Social/Family Function (iv) Population more than 20,00,000	11,000
E-5	Form FL-IV-A	Temporary Licence — Commercial Event (Entertainment/Sporting)	22,000
E-5	Form FL-IV-A	Temporary Licence — Wine Festival (Form FL-A-I-E)	3,300
E-6	Form FL/BR-II	Beer in Sealed Bottles (Off Consumption) — (a) Population up to 50,000	24,000
E-6	Form FL/BR-II	Beer in Sealed Bottles (Off Consumption) — (b) Population 50,001–1,00,000	36,000
E-6	Form FL/BR-II	Beer in Sealed Bottles (Off Consumption) — (c) Population 1,00,001–2,50,000	71,800
E-6	Form FL/BR-II	Beer in Sealed Bottles (Off Consumption) — (d) Population 2,50,001–5,00,000	1,19,600
E-6	Form FL/BR-II	Beer in Sealed Bottles (Off Consumption) — (e) Population 5,00,001–10,00,000	1,91,300
E-6	Form FL/BR-II	Beer in Sealed Bottles (Off Consumption) — (f) Population 10,00,001–20,00,000	2,63,000
E-6	Form FL/BR-II	Beer in Sealed Bottles (Off Consumption) — (g) Population above 20,00,000	2,86,900
E-7	Form FL-XI	Licence for possession/use of Brandy & Rum by industrial/educational/scientific/medical institution, pilot or first-aid station	200
E-8	Form FL-XII	Licence for dispensing Brandy & Rum as ingredient of medicine on prescription	200
E-9	Form FL-XIII	Licence for sale of champagne/port wine/tonic wine on prescription	200
E-10	Form K	Certificate of Registration for IMFL/Beer manufacturers outside Maharashtra	13,20,000
E-11	Form FLW-I	Retail Sale of Wine in Sealed Bottles (Off Consumption)	1,300
E-12	Form FLW-I	Wholesale Import & Vend of Wines at special rates (not for on-premises consumption)	6,500

Special Provisions:

FL-IV (Restricted Membership Clubs): Where membership is restricted to any one class/category, fee is 25% of standard FL-IV fee, subject to annual certification by the Commissioner of State Excise.
Cantonment Areas: Licence fees applicable shall be the same as those for the adjacent/encompassing Municipal Corporation area.
Five-Year Renewals (Pre-2023-24): Licences already renewed for five years prior to FY 2023-2024 are exempt from these revised rates during their existing validity period.
Five-Year Renewals (From 2023-24 Onward): For production/purchase/sale-based licences renewed for five years from 2023-2024, licensees must pay excess fee at base-year rates (base year = 2023-2024) on production/sale exceeding the five-year slab quantity on which the fee was originally calculated.

Effective Date: Financial Year 2023-2024 (from date of publication, 28th March 2023) Signed by: Dr. Vijay Suryawanshi, Commissioner of State Excise, Maharashtra State, Mumbai

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मराठीत सारांश

थोडक्यात:
28 मार्च 2023 पासून महाराष्ट्र दारूबंदी कायद्यातील सर्व licence fees नव्यानें ठरवल्या गेल्या आहेत. हे नियम आर्थिक वर्ष 2023-2024 साठी लागू होते.

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**मुख्य बदल काय आहेत?**

**आधी कोणते नियम होते:**
आधीच्या license fee निर्धारणात उत्पादन क्षमता आणि विक्रय भागांनुसार फी होत्या.

**आता काय बदलले:**
1. **Distillery licence (Form I)** — Primary Distillation साठी fee ₹6,10,500 ते ₹26,12,300 पर्यंत (BL क्षमतेनुसार)
2. **Potable Liquor (Form PLL)** — किमान ₹23,10,000 किंवा प्रति case ₹23.10
3. **बिअर/वाईन (Form BRL)** — Microbrewery साठी ₹2,20,000 ते ₹5,50,000
4. **कंट्री लिकर (Form CL-III)** — Retail साठी population नुसार ₹49,000 ते ₹6,28,900
5. **फॉरेन लिकर (Form FL-II)** — Vendor licence साठी population नुसार ₹2,12,800 ते ₹13,96,800
6. **Hotel/Restaurant** — फॉरेन लिकर साठी ₹68,500 ते ₹8,19,500, Star Hotels साठी अतिरिक्त fee

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**महत्वाचे प्रावधान:**

✓ **2023-24 आधीच 5 वर्षांसाठी renewal केलेले licence** = नव्या fee लागू नाही (पुरानी fee चालू राहील)

✓ **2023-24 पासून 5 वर्षांसाठी renewal** = जर उत्पादन/विक्रय निर्धारित सीमा ओलांडले, तर अतिरिक्त fee 2023-24 दराने देणे आवश्यक

✓ **Restricted Membership Clubs (FL-IV)** = standard fee च्या 25% फी लागू, परंतु Excise Commissioner ची वार्षिक मान्यता आवश्यक

✓ **Cantonment areas** = लगतच्या Municipal Corporation क्षेत्रावर लागू fees लागू

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**कुणाला फायदा होणार?**

- Microbreweries साठी कमी fee (₹2,20,000 ते ₹5,50,000)
- Wine manufacturing साठी कम fee (₹5,500 ते ₹11,000)
- Restricted clubs साठी 75% सवलत

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**लागू होणारी तारीख:** 28 मार्च 2023 पासून (आर्थिक वर्ष 2023-2024)

Related Rules & Sections

Form form:358 (requires_form)
Rule THE BOMBAY PROHIBITION ACT, 1949 — 4 Collectors. जिल्हाधिकारी (clarifies)
Rule THE MAHARASHTRA POTABLE LIQUOR (Periodic... — 1 Short title शीर्षक (amends)

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