THE PUNJAB DUTY ON EXCESSIVE WASTAGE OF 
SPIRITS IN DISTILLERIES (VALIDATION) ORDINANCE, 
1969 
(XVIII of 1969) 
CONTENTS 
1. Short title, extent and commencement 
2. Definitions 
3. Validation of duty on excessive wastage of spirits 
4. Mode of recovery of duty 
TEXT 
1
THE 
2
[PUNJAB] DUTY ON EXCESSIVE WASTAGE OF SPIRITS IN 
DISTILLERIES (VALIDATION) ORDINANCE, 1969 
(XVIII of 1969) 
[27th August, 1969] 
An 
Ordinance 
to validate the levy and recovery of duty on excessive wastage of spirits in 
distilleries. 
Preamble.– WHEREAS it is expedient to validate the levy and recovery of duty on 
excessive wastage of spirit in distilleries; 
 NOW, THEREFORE,  in pursuance of the Martial Law Proclamation of 25th 
March, 1969, read with the Provisional Constitution Order, the Admini strator of 
Martial Law, Zone A , in exercise of the powers of the Governor of West Pakistan, 
conferred on him by the President and Chief Martial Law Administrator, is pleased to 
make and promulgate the following Ordinance:– 
1. Short title, extent and commencement .– (1) This Ordinance may be called 
the 
3
[Punjab] Duty on Excessive Wastage of Spirits in Distilleries (Validation) 
Ordinance, 1969. 
(2) It shall extend to the districts of Campbellpur
4
, Dera Ghazi Khan, 
Gujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur
5
, Mianwali, Multan, 
Muzaffargarh, Rawalpindi, Sahiwal, Sargodha, Sheikhupura and Sialkot. 
(3) It shall come into force at once. 
2. Definitions.– In this Ordinance, unless the context otherwise requires, the 
expressions “excise revenue” and “spirit” shall have the meanings respectively 
assigned to them in the Punjab Excise Act, 1914. 
3. Validation of duty on excessive wastage of spiri t.– Notwithstanding 
anything contained in the Punjab Excise Act, 1914, or the rules and orders issued 
thereunder, or in any judgment, decree or order of any Court– 
(a) duty shall be payable on any wastage of spirit which has occurred in 
any distillery on o r after 1st July, 1940, in excess of the scale 
prescribed for the time being for the said distillery by the Financial 
                                                           
1This Ordinance was promulgated by the Administrator Martial Law, Zone „A‟, on 19th August, 1969; published in the West 
Pakistan Gazette (Extraordinary), dated 27th August, 1969, pages 1359 -60; saved by Article 281 of the Interim C onstitution of 
Pakistan (1972), and, validated by the Validation of Laws Act, 1975 (LXIII of 1975). 
2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
4Now “Attock”. 
5Now “Faisalabad”. 
Commissioner, Excise Commissioner, or the Member Board of 
Revenue, as the case may be, under the provisions of the Punjab 
Excise Act, 1914 , at the rates chargeable on spirit manufactured in or 
removed from such distillery; and 
(b) any duty on wastage of spirit in any distillery, levied, charged, collected 
or realized before the coming into force of this Ordinance, and which is 
in accordance with the provisions of clause (a), shall be deemed to 
have been validly levied, charged, collected or realized, as the case 
may be. 
4. Mode of recovery of duty .– Any duty payable under section 3, shall be 
recoverable as an excise revenue payable under the Punjab Excise Act, 1914.