- Licences for the wholesale and retail sale of foreign liquor shall commence from the first April or any other date as may be specified in the licence. Licence fees for all excise licences shall be payable from the date of initial sanction.

Note : Register of licence for foreign liquor, rectified spirit, denatured spirit and medicated wine - Register of licence for foreign liquor, rectified spirit, denatured spirit and medicated wine shall be maintained separately for each item in all districts and sub-divisional excise offices in the form as prescribed by the Excise Commissioner.