(a) any person who does not have Permanent Account Number of the Income Tax Department or has not been assessed to income tax;
(b) any person who is not registered under the Delhi VAT Act, 2004;
(c) any person who has held a licence in Delhi for the sale of any intoxicant and has failed to pay due excise revenue and not exempted by an order of the Government from payment of duty.
Section 23 • The Delhi Excise Rules, 2010
23. Restriction on grant of licence to certain persons.
the-delhi-excise-rules-2010-sec-23.json
•
Section 23
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"content": "(a) any person who does not have Permanent Account Number of the Income Tax Department or has not been assessed to income tax;\n(b) any person who is not registered under the Delhi VAT Act, 2004;\n(c) any person who has held a licence in Delhi for the sale of any intoxicant and has failed to pay due excise revenue and not exempted by an order of the Government from payment of duty.",
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