Jammu and Kashmir Liquor License
Jammu and Kashmir Liquor License
A liquor license is a legal permit granted by the Jammu and Kashmir Prohibition and Excise Department to sell alcoholic beverages for consumption. Jammu and Kashmir liquor license are issued as an endorsement of the pursuance of sale, manufacture, and sometimes even for the use of beverage at particular premises. In this article, we look at the procedure for obtaining Jammu and Kashmir liquor license in detail.
Jammu and Kashmir Excise Act, 1958
Jammu and Kashmir Excise Act, 1958 is meant to regulate, consolidate and amend the law relating to import, export, manufacture, sale, transport and possession of intoxicating drugs and intoxicating liquor in the Jammu and Kashmir State. Every licence for the sale of alcohol shall be granted in only such area and locality as the Deputy Excise Commissioner may from time to time direct. All license applications, for the grant and renewal of licences, which require the orders of the Deputy Excise Commissioner under these rules, must be received through the specific channel in the Excise Commissioner’s office before the month end of October in each year.
No sale of liquor whether retail or wholesale shall be made by any measure other than standard stamped rules approved by the Excise Commissioner. In Jammu and Kashmir, the sale and manufacture of liquor are governed by Jammu and Kashmir Excise Act, 1958. The import, export and the transport of country spirit are subject to these rules and regulations imposed by various prohibition and sections made under Section 10 of the Excise Act. The admin of the Prohibition and Excise Department and the Collector of Excise Revenue are under the charge of the District Collector.
Need for Liquor License
In general, a liquor license is issued for only a certain period and must be renewed yearly. Liquor licenses may specify that a specific store can sell wine and beer or that it can sell hard liquor. The department of alcoholic beverage control within the J&K state typically governs the official issuance of a liquor license. All liquor licenses come with particular terms and conditions that the retailer should abide by to maintain the license.
Know more about GST on Beer & Liquor
Eligibility Criteria
The eligible individuals who can apply for an excise license in the state of Jammu and Kashmir are listed below:
- A person must be under the age of 21 years or above and should be an India citizen or an individual of Indian Origin.
- The individual should not be a defaulter, blacklisted or debarred from holding a liquor license under the regulation of Rule 13 of these rules or under the provision of any law made under the Act.
- Any partnership firm having the partners is citizens of India and the change in the partnership firm will not be entertained after the settlement of shop or group of shops except legal permit from the Excise Commissioner required.
Documents Required
The below listed are the documents/ records to be submitted by the applicants along with the application for the grant and renewal of Liquor License in J&K state.
- Application to the Excise Commissioner through proper channel to reach before the end of October each year (under section 15 of J&K Liquor License and Sale Rules, 1984).
- Health & Fitness Certificate of the applicant (licensee) regarding his/her health and of being of sound mind.
- Bank Certificate regarding the account being operational for how many years basically financial soundness of the firm.
- A Prescribed proforma send by issued by Excise Commissioner.
- Fee/Security under Major Head 0039 as prescribed from time to time.
- Counterpart agreement to be executed by the licensee.
While processing the grant of the bar with a restaurant license, below mentioned documents are obtained from the concerned:
- Notice got affixed by the ETO concerned at the proposed premises for objections if any.
- Notice got published in 3 leading News Papers for information of General Public for objections if any.
- Photographs of the proposed premises.
- Blue Prints of the proposed premises (5 Nos.)
- Copy of Rent proof or Agreement of ownership of proposed premises.
- Financial position document issued by any Bank in favour of the applicant
- A prescribed proforma document filled by the Inspector Excise concerned.
- Character certificate of the applicant.
- Age and Qualification certificate of the applicant.
- Health Certificate
- Affidavit to the effect that nothing is outstanding against him on account of arrears of Excise or Sales and he is not convicted or committed any offence under the J&K Excise Act, 1958 and rules framed thereunder.
- No Objection Certificate (NOC) from District Magistrate concerned.
- No Objection Certificate (NOC) from Senior Superintendent of Police concerned.
- No Objection Certificate (NOC) from Civic authority concerned.
- Clearance certificate from Commercial Taxes Department (in respect of Applicant)
License Fee Applicable
The below specified shows the charge/ fees for the obtaining of a new liquor license.
S. No. |
Form of License |
Amount |
1. |
Type A (wholesale trade in local liquor) |
Rs. 1.50 Lakhs Per Annum |
2. |
Type B (For retail trade in bars with or within an |
Rs. 3.50 Lakhs Per Annum Rs. 1.50 Lakhs Per Annum for Beer Bars |
3. |
Type C (For retail trade in shops, vends and stores) |
Rs. 4.00 Lakhs Per Annum, for Sale up to 25000 bottles of IMFL Rs. 6.00 Lakhs Per Annum, for Sale above 25000 bottles of IMFL up to 50000 bottles Rs. 8.00 Lakhs Per Annum, for Sale above 50000 bottles of IMFL |
4. |
Type D (For vends, bars and clubs with or within |
Rs. 0.12 Lakhs Per Annum Rs. 1.00 Lakhs Per Annum in case of Master Canteen Rs. 3.50 Lakhs Per Annum in case of CSD Bond |
5. |
Type E ( For spirits and alcohol inputs and raw |
Rs. 0.12 Lakhs Per Annum |
6. |
Type F ( For Bottling Plants, Distilleries and Breweries) |
Rs. 6.00 Lakhs Per Annum |
7. |
Miscellaneous. Permit to serve liquor on Social Occasions at private places, Banquet Halls, Party Halls and Restaurants etc. |
Rs. 0.12 Lakhs Per occasion |
Assessment Fee on the sale of IMFL/BEER/JK Special Whisky by Licensees having ‘Type C’ License.
S. No. |
Kind of License | Brand |
Fee |
1. | IMFL including Foreign liquors (Bottled in origin) 700ML/750ML/1000ML | All Brands | Rs. 30 Per Bottle of 750 ML |
2. | Beer all types including Imported Beer, Cider, Sherry and Wine | All Brands | Rs. 13 Per Bottle of 650 ML |
3. | RTD Beverages | All Brands | Rs. 13 Per Bottle of 650 ML |
4. | JK Special Whisky | Nil | Rs. 13.00 per Bottle of 750 ML |
Assessment Fee on the sale of IMFL/BEER/RTD/JK Special Whiskey by Licensees having Type B License :
S. No. | Kind of License | Brand | Fee |
1. | IMFL including Foreign liquors (Bottled in origin) 700 ML/ 750 ML/ 1000 ML | All Brands | Rs. 30 Per Bottle of 750 ML |
2. | Beer all types including Imported Beer, Cider, Sherry and Wine | All Brands | Rs. 12 Per Bottle of 650 ML |
3. | JK Special Whisky | Nil | Rs. 12 per Bottle of 750 ML |
Assessment Fee on the sale of IMFL/BEER/RTD/JK Special Whisky by Licensees having Type A License
Assessment fee at Rs. 3.00 per Bottle of 750 ML shall be charged for all kinds of IMFL, JK Special Whisky, Beer and RTD in case of Wholesale Trades (i.e.) TYPE A license holders.
Note: Assessment fee shall be payable on a monthly basis in accordance with the prescribed procedure.
Excise Duty Rates
- IMFL, JK-Special Whisky, Beer and RTD
S. No. | Kind (Per Litre) | Brand | Amount |
1. | IMFL | Super Deluxe/Deluxe | Rs. 200.00 |
2. | IMFL | Premium/Medium | Rs. 140.0 |
3. | IMFL | Economy | Rs. 112.00 |
4. | Country Liquor | JK Special Whisky | Rs. 112.00 |
5. | Beer | All Brands | Rs. 20.00 |
6. | RTD Beverages | All Brands | Rs. 20.00 |
- Rectified Spirit, Alcohol, Denatured Spirit and Molasses
S. No. | Type | Rate |
1. | Rectified Spirit/ Alcohol/ Denatured Spirit for the use in Medicinal Preparations | At rates prescribed under the Medicinal Preparations Excise Duties Act, 1955. |
2. | Molasses | Rs. 18.00 per Quintal |
Licensing Authority
The Commissioner of Prohibition and Excise may be competent to grant prior clearance and the Deputy Commissioner may be competent to grant the privilege of Liquor. The Prohibition and Excise Deputy Superintendent will issue the Excise License in the prescribed form.
Procedure for Obtaining Liquor License – Offline Method
The applicants have to follow the steps given to obtain a Liquor license by submitting the application form offline.
Approach the Concerned Department
Step 1: The applicants will have to address the Deputy Excise Commissioner (Executive) Jammu/Kashmir by the Excise Commissioner, J&K Government.
Type of License Application
Temporary Liquor License
Step 2: For the grant of Temporary Liquor License the applicant will have to visit the concerned office to register and apply for the license.
Temporary Liquor has been attached below for a quick reference:
FORM JKEL – 3 (Bar with Hotel)
For the grant of Bar with Hotel, the applicant will have to visit the concerned office to register and apply for the license.
FORM JKEL – 3 has been attached below for a quick reference:
FORM JKEL – 4 (Bar with Restaurant)
For the grant of License for Bar with Restaurant, may be submitted to the Commissioner of Prohibition and Excise, declaration form.
FORM JKEL – 4 has been attached below for a quick reference:
Step 3: Make Payment
Applicant have to fill the application form, makes the payment challan and submits the application.
Step 4: Verification
For verification and issuance of the license, the application goes through the Excise Superintendent.
Step 5: Issuance of License
After the verification, if the applicant is selected the license issuance copy will be issued at Excise Superintendent Office.
Renewal Procedure of Liquor License
Accordingly, the ETO concerned obtains applications from the liquor licenses for renewal of licenses for the forthcoming year along with following documents:
- Prescribed application form for renewal of license.
- Affidavit
- Medical fitness certificate.
- Bank document as to who is operating account of the liquor license.
The Excise Commissioner (Executive) Jammu recommend the case along with the report of ETO concerned to the Excise Commissioner, J&K Government. The Deputy Excise Commissioner, J&K Government grant approval to the renewal of liquor license for the next year subject to the following conditions:
- That there is nothing outstanding against the liquor license on account of Excise/ Sales Tax etc.
- The licensee shall deposit prescribed license fee.
- That the concerned ETO shall furnish a certificate/report that both the licensee and the licensed premises are in existence.
The Excise Commissioner (Executive) J&K after receiving Treasury slip on the account of the license fee and copies of licenses, forward the case to the Excise official, J&K Government for formal renewal of liquor license. The Deputy Excise Commissioner, J&K Government will renew the liquor license.
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