Office Memorandum No. 4278/2021/CTD of the Commercial Taxes Department, Government of Punjab dated 6th December, 2021 on the sale of excisable articles [C17-SB9]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 6 December 2021; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Punjab [IN-PB]. Made by the Commercial Taxes Department, Government of Punjab.

Synthetic. This instrument, its title, its number and its words are generated by the register.

Cite: Office Memorandum No. 4278/2021/CTD of the Commercial Taxes Department, Government of Punjab dated 6th December, 2021 on the sale of excisable articles, Office Memorandum No. 4278/2021/CTD, 6th December, 2021 [C17-SB9]. Machine: C17-SB9.

No. 4278/2021/CTD

GOVERNMENT OF PUNJAB

Commercial Taxes Department, Government of Punjab

Chandigarh, dated the 6th December, 2021

OFFICE MEMORANDUM

Subject: The sale of excisable articles by licensees under the Punjab Excise Act, 1914, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Punjab on the manner in which the sale of excisable articles by licensees is to be regulated under the Punjab Excise Act, 1914.

2. The matter has been examined. Every licensee carrying on the sale of excisable articles shall make an application in Form H to the Excise Commissioner within ten days, accompanied by a fee of one lakh rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the sale of excisable articles is undertaken, and the Excise Commissioner shall dispose of it within ten days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Punjab.

(Secretary to Government)

Made under

No enabling provision stated.

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