- All licences granted under Rule 114 to 127 of these Rules, except Wholesale licences, shall be renewed annually by the Collector with the previous sanction of the State Government on payment of prescribed annual licence fees if there is nothing adverse against the licensee and if no Government dues remain as arrear with the licensee. The Wholesale licences shall be renewed by the Excise Commissioner with the previous sanction of the State Government, if there is nothing in contrary.