GOVERNMENT OF KERALA
Taxes (G) Department
NOTIFICATION
G.O. (P) No. 18/2024/Taxes. S. R. O. No. 115/2024
Dated, Thiruvananthapuram, 2nd February, 2024 19th Makaram, 1199.
In exercise of the powers conferred by section 24 and 29 of the Abkari Act, I of 1077, the Government of Kerala hereby make the following rules, namely:—
RULES
(2) They shall come into force at once.
(3) The provisions of the Tree Tax Rules, 1959 and the Kerala Abkari Shops Disposal Rules, 2002, shall be applicable to the licenses issued under these rules, wherever it is mentioned specifically.
(ii) “Authorized Officer” means an officer of the Excise Department duly authorized by the Commissioner for the purpose of these rules;
(iii) “Deputy Excise Commissioner” means an officer incharge of an Excise Division and includes any officer appointed by the Government under clause (f) of section 4 of the Act to exercise the powers and perform the duties of a Deputy Excise Commissioner;
(iv) “Form” means a form appended to these rules;
(v) “Permit” means a permit granted under these rules;
(vi) “Permit issuing authority” means an Excise Officer who is authorized under the Act by notification in the Kerala Gazette to issue toddy tapping permit;
(vii) “Rule” means the rules framed under the Abkari Act, I of 1077.
(2) Application shall be submitted to the Excise Commissioner through the Deputy Excise Commissioner;
(3) The application shall be accompanied by,—
(a) The copy of ID proof of the applicant;
(b) The copy of the existing plan approved by the concerned authority;
(c) The copy of the existing licenses, if any in the case of licensees under sections 13 (3) or 13 (11) of the Foreign Liquor Rules, 1953;
(d) Details of coconut trees to be tapped;
(e) Abkari arrear clearance certificate;
(f) The clearance certificate stating that the applicant is not convicted of any cognizable offence or any offence under the Abkari Act, 1077 (I of 1077), the Prohibition Act, 1950 (13 of 1950), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) and the Spirituous Preparations (Inter-State Trade and Commerce) Control Act, 1955 (39 of 1955) obtained from the Circle Inspector of Excise in the jurisdiction, where the applicant resides.
(2) No toddy except the produce of trees marked by proper officer and tapped under license shall be kept in the place specified for the purpose of sale. The license confers no right to the free use of any tree for the purpose of tapping. The licensee shall remit tree tax as per Tree Tax Rules, 1959, and get marked by the Circle Inspector of Excise concerned.
(3) The licensee shall not manufacture vinegar from toddy. The distillation of spirits from toddy is absolutely prohibited.
(4) The privilege extends to sale of toddy to residents in the hotel/resort for consumption of those residents and their guests in the premises specifically approved for the purpose.
(5) No Toddy shall be sold under this licence for taking out of the hotel, to anyone including residents of the hotel:
Provided that toddy may be sold and served in restaurants where they partake food, if such hotels have restaurants exclusively for the use of families and others where no toddy shall be served:
Provided also that toddy may be served along with meals by the side of swimming pools, lawns and roof gardens of the hotel.
(6) The licensee shall maintain day to day true accounts of transactions in such manner, either in ink in such registers or electronically as prescribed by the Commissioner of Excise from time to time and shall furnish such information and statistics as may be called for by any officer of the Excise Department not below the rank of an Excise Inspector.
(7) Licensee shall not lease out, sell or otherwise transfer his licence without the written consent of the Excise Commissioner.
(8) Licensed premises shall be kept open from 11 O’ clock in the morning to 11 O’ clock in the night:
Provided that in tourist centers, approved by the Taxes Department, Government of Kerala, licensed premises may be kept open from 10 O’clock in the morning to 12 O’ clock in the midnight.
(9) The licensed premises shall remain closed on the following day,—
(i) Birth day of Mahatma Gandhi;
(ii) Birth day of Sree Narayana Guru;
(iii) Commemoration day of Mahtma Gandhi;
(iv) Samadhi day of Sree Narayana Guru;
(v) During the period of forty-eight hours ending with the hour fixed for the conclusion of the poll in connection with general or bye election within the polling area and on the whole day of counting of votes within the polling area;
(vi) During the period of forty-eight hours ending with the hour fixed for the conclusion of the poll in connection with the election or bye election to the Corporation, Municipal division, Ward or Panchayat constituencies within the polling area and on the whole day of counting of votes within the polling area;
(vii) Good Friday;
(viii) International day against drug abuse and illicit trafficking.
(10) Sign board of the dimension 1 metre x 3/4 metre shall be fixed to the main front of the licensed premise. The board should have a white background with the number, the name of license and the name of the licensee written in black letters. The board should contain the warning, in English and Malayalam, “ALCOHOL CONSUMPTION IS INJURIOUS TO HEALTH-മദ്യപാനം ആരരാഗ്യത്തിന് ഹാനികരം” and “DRUNKEN DRIVING IS PUNISHABLE-മദ്യപിച്ച് വാഹനം ഓടിക്കുന്നത് ശിക്ഷാർഹമാണ്” written both in English
and Malayalam in red letters, each letter having a dimension of not less than five centimetres. The licence must be hung in a conspicuous place within;
(11) No such licence shall be issued to resorts or hotels having three star classification if located within 200 (Two Hundred) metres and to hotels having four star, five star, five star deluxe or heritage classification if located within 50 (Fifty) metres from any educational institution, temple, church, mosque, burial ground or scheduled caste/scheduled tribe colony.
Note.—(1) “Church” means a public place where prayer is offered by christians. “Educational institutions” means schools or colleges under the control of the State Education Department or Central Board of Education and which has been duly recognized by the Government. “Mosque” means a public place where prayer is offered by muslims. “Temple” means a place of public and religious worship by hindus where deity is installed under a building and includes a mutt also:
Provided that any structure on the road side pavement or in a compound of a private building with or without deity shall not be considered as temple, church or mosque:
Provided also that if any Educational institution/temple/church/mosque/burial ground comes into existence subsequent to the grant of licence it shall not disentitle such hotels for continuance.
Note:—(2) In calculating the distance the basis will be the shortest pathway/ lane/street/road generally used by the public and the same will be measured from the gate.
(12) Infraction of any of the rules or conditions of this licence either by the licensee or the any person in his employment shall entail on the licensee or his agent or both, a fine of ` 50,000 (Rupees Fifty Thousand only) or cancellation of the licence or both. An officer of and above the rank of Deputy Excise Commissioner shall be competent to impose all or any of the above penalties except cancellation of license which shall be done by the Excise Commissioner.
(13) The imposition of fine or cancellation of license shall not however relieve the licensee or his agents from liability to be prosecuted for any specific offence committed under the Abkari Act, I of 1077 or these rules.
(14) Licensee shall on requisition by the Deputy Excise Commissioner deliver up his licence for amendment or renewal.
(15) All Excise officers of and above the rank of Excise Inspector shall have the authority to inspect the licensed premises, to test the measures in use and the articles under sale and to call for and check the accounts kept in the licensed premises. The above officers also have the authority to take possession of to seize and to destroy any toddy found to be unfit for consumption or suspected to be tampered with.
(16) The licensee shall maintain an inspection note book with pages numbered consecutively for the inspecting officers to enter their remarks.
(17) If any licensee is convicted of any offence under any law for the time being in force during the currency of his license period, the Commissioner of Excise may declare his licence forfeited.
(18) With the sanction of the Government, the Commissioner of Excise may upon giving 15 days notice, revoke any cancellation of license, in which case the licensee shall have no claim of refund of any amount.
(19) The licensee shall possess or use in his licensed premises only such standard measures of capacity as may from time to time be prescribed by the Government.
(20) The licensee shall be bound by all the rules which have been passed under the Abkari Act I of 1077 and which may hereafter be made under the said Act or under any law relating to abkari revenue which may hereafter be made.
(21) All Excise officers of and above the rank of Excise Inspector shall have the authority to take samples of any toddy kept for sale for chemical analysis as per the procedure mentioned in the concerned provisions of the Kerala Abkari Shops Disposal Rules, 2002.
Form No. T1
[See Rule 3]
LICENCE FOR THE PRIVILEGE TO DRAW AND SERVE TODDY FOR CONSUMPTION IN THE PREMISES OF HOTEL/RESORT
The Commissioner of Excise, Kerala State, under the provisions of the Abkari Act, 1077 and the Kerala (Serving of Toddy in Hotels and Resorts) Rules, 2024 made thereunder, hereby licence you ……………to draw and serve toddy for consumption in the premises of hotels having three star or above classification granted by Ministry of Tourism, Government of India and resorts of equivalent standard situated in tourism centres approved by the Government of Kerala during the period from ……………….. to ………………… subject to the conditions and stipulations to be observed by you, the said licensee.
CONDITIONS
(1) All toddy kept or offered for sale shall be natural and conforming to such specifications and complying to such restrictions as may be notified by the Government based on scientific studies and Indian standard specifications. Nothing shall be added to it to increase its intoxicating quality or strength or to alter its natural composition or for any other purpose.
(2) No toddy except the produce of trees marked by proper officer and tapped under licence shall be kept in the place specified for the purpose of sale. The license confers no right to the free use of any tree for the purpose of tapping. The licensee shall remit tree tax as per Tree Tax Rules, 1959, and get marked by the Circle Inspector of Excise concerned.
(3) The licensee shall not manufacture vinegar from toddy. The distillation of spirits from toddy is absolutely prohibited.
(4) The privilege extends to sale of toddy to residents in the hotel/resort for consumption of those residents and their guests in the premises specifically approved for the purpose.
(5) No Toddy shall be sold under this license for taking out of the hotel, to anyone including residents of the hotel. Provided that toddy may be sold and served in restaurants where they partake food, if such hotels have restaurants exclusively for the use of families and others where no toddy shall be served. Provided also that toddy may be served along with meals by the side of swimming pools, lawns and roof gardens of the hotel.
(6) The licensee shall maintain day to day true accounts of transactions in such manner, either in ink in such registers or electronically as prescribed by the Commissioner of Excise from time to time and shall furnish such information and statistics as may be called for by any officer of the Excise Department not below the rank of an Excise Inspector.
(7) Licensee shall not lease out, sell or otherwise transfer his licence without the written consent of the Excise Commissioner.
(8) Licensed premises shall be kept open from 11 O’ clock in the morning to 11 O’ clock in the night:
Provided that in tourist centers, approved by the Taxes Department, Government of Kerala, licensed premises may be kept open from 10 O’clock in the morning to 12 O’ clock in the midnight.
(9) The licensed premises shall remain closed on the following days,—
(i) Birth day of Mahatma Gandhi;
(ii) Birth day of Sree Narayana Guru;
(iii) Commemoration day of Mahatma Gandhi;
(iv) Samadhi day of Sree Narayana Guru;
(v) During the period of forty-eight hours ending with the hour fixed for the conclusion of the poll in connection with general or bye election within the polling area and on the whole day of counting of votes within the polling area;
(vi) During the period of forty-eight hours ending with the hour fixed for the conclusion of the poll in connection with the election or bye election to the corporation, municipal division, ward or panchayat constituencies within the polling area and on the whole day of counting of votes within the polling area;
(vii) Good Friday;
(viii) International day against drug abuse and illicit trafficking.
(10) Sign board of the dimension 1 metre x 3/4 metre shall be fixed to the main front of the licensed premise. The board should have a white background with the number, the name of licence and the name of the licensee written in black letters. The board should contain the warning, in English and Malayalam, “ALCOHOL CONSUMPTION IS INJURIOUS TO HEALTH—മദ്യപാനം ആരരാഗ്യത്തിന് ഹാനികരം” and “DRUNKEN DRIVING IS PUNISHABLE—മദ്യപിച്ച് വാഹനം ഓടിക്കുന്നത് ശിക്ഷാർഹമാണ്” written both in English and Malayalam in red letters, each letter having a dimension of not less than five centimetres. The licence must be hung in a conspicuous place within.
(11) No such licence shall be issued to resorts or hotels having three star classification if located within 200 (Two Hundred) meters and to hotels having four star, five star, five star deluxe or heritage classification if located within 50 (Fifty) meters from any educational institution, temple, church, mosque, burial ground or Scheduled Caste/Scheduled Tribe colony.
Note:—(1) “Church” means a public place where prayer is offered by Christians. “Educational institutions” means schools or colleges under the control of the State Education Department or Central Board of Education and which has been duly recognized by the Government. “Mosque” means a public place where prayer is offered by Muslims. “Temple”
means a place of public and religious worship by Hindus where deity is installed under a building and includes a mutt also:
Provided that any structure on the road side pavement or in a compound of a private building with or without deity shall not be considered as Temple, Church, Mosque:
Provided further that if any educational institution/Temple/Church/Mosque/burial ground comes into existence subsequent to the grant of licence it shall not disentitle such hotels for continuance.
Note:—(2) In calculating the distance the basis will be the shortest pathway/lane/ street/road generally used by the public and the same will be measured from the gate.
(12) Infraction of any of the rules or conditions of this licence either by the licensee or by any person in his employment shall entail on the licensee or his agent or both, a fine of ` 50,000 (Rupees Fifty Thousand only or cancellation of the licence or both. An officer of and above the rank of Deputy Excise Commissioner shall be competent to impose all or any of be above penalties except cancellation of licence which shall be done by the Excise Commissioner.
(13) The imposition of fine or cancellation of licence shall not however relieve the licensee or his agents from liability to be prosecuted for any specific offence committed under the Abkari Act, I of 1077 or these rules.
(14) Licensee shall on requisition by the Deputy Excise Commissioner deliver up his licence for amendment or renewal.
(15) All the Excise officers of and above the rank of Excise Inspector shall have the authority to inspect the licensed premises, to test the measures in use and the articles under sale and to call for and check the accounts kept in the licensed premises. The above officers also have the authority to take possession of, to seize and to destroy any toddy found to be unfit for consumption or suspected to be tampered with.
(16) The licensee shall maintain an inspection note book with pages numbered consecutively for the inspecting officers to enter their remarks.
(17) If any licensee is convicted of any offence under any law for the time being in force during the currency of his licence period, the Commissioner of Excise may declare his license forfeited.
(18) With the sanction of the Government, the Commissioner of Excise may upon giving 15 days notice, revoke any cancellation of licence, in which case the licensee shall have no claim of refund of any amount.
(19) The licensee shall possess or use in his licensed premises only such standard measures of capacity as may from time to time be prescribed by the Government.
(20) The licensee shall be bound by all the rules which have been passed under the Abkari Act, I of 1077 and which may hereafter be made under the said Act or under any law relating to abkari revenue which may hereafter be made.
(21) All Excise officers of and above the rank of Excise Inspector shall have the authority to take samples of any toddy kept for sale for chemical analysis as per the procedure mentioned in the concerned provisions of the Kerala Abkari Shops Disposal Rules, 2002.
SCHEDULE SHOWING THE BOUNDARIES OF HOTEL/RESORT
| Taluk, Village,
Muri, Survey No., Door No. etc. |
Bounded on the | |||
| North by | East by | South by | West by | |
SCHEDULE SHOWING THE BOUNDARIES OF ROOM/COUNTER/SPACE SPECIALLY EARMARKED FOR SERVING TODDY
| Bounded on the
North by |
Bounded on the
East by |
Bounded on the
South by |
Bounded on the West by |
SCHEDULE SHOWING THE BOUNDARIES OF ROOM/SPACE FOR STORING TODDY
| Bounded on the
North by |
Bounded on the
East by |
Bounded on the
South by |
Bounded on the West by |
Place :
Date : Deputy Excise Commissioner.”
By order of the Governor,
Additional Chief Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
In the Abkari policy for the year 2023-2024, announced vide G. O. (Ms.) No. 79/2023/TAXES, dated 27th July, 2023, Government have inter alia decided to grant license to hotels having three star and above classification granted by Ministry of Tourism, Government of India and resorts situated in tourism centres approved by the Government of Kerala to sell toddy drawn from trees (coconut, palmyra, date or any other kind of palm tree) located within their licensed premises. In order to carry out the above decision, a new rule named “The Kerala (Serving of Toddy in Hotels and Resorts) Rules, 2023” has to be framed under the Abkari Act, 1077.
The notification is intended to achieve the above object.
GOVERNMENT OF KERALA
Taxes (G) Department NOTIFICATION
Dated, Thiruvananthapuram, 5th August, 2025 20th Karkadakam, 1200.
In exercise of the powers conferred by sections 24 and 29 of the Abkari Act, 1 of 1077, the Government of Kerala hereby make the following rules to amend the Kerala (Serving of Toddy in Hotels and Resorts) Rules, 2024 issued under G. O. (P) No. 18/2024/Taxes dated 2nd February, 2024 and published as S. R. O. No. 115/2024 in the Kerala Gazette Extraordinary No. 436 dated 3rd February, 2024, namely:—
RULES
(2) They shall come into force at once.
(1) in rule 5,—
(a) the word “only” shall be omitted;
(b) for the words and symbol “licensed premises;”, the words and symbols “licensed premises and to procure toddy from licensed toddy shops situated in the excise range where the hotel of resort is located, for serving it to their resident guests. A permit for this purpose shall be obtained by the licensee from the Deputy Excise Commissioner of the division. The licensee shall remit an amount of rupees two per litre as permit fee for the toddy so transported from toddy shops.”;
(2) in sub-rule (2) of rule 6, the opening sentence shall be omitted;
(3) in FORM NO. T1,—
(a) in the heading, after the words “PRIVILEGE TO”, the word and symbol “PROCURE” shall be inserted;
(b) in the opening sentence of the first paragraph, after the words and symbols “you……. to”, the words and symbol “procure toddy from licensed toddy shops within the excise range where the hotel or resort is located,” shall be inserted;
(c) in condition (2), the opening sentence shall be omitted.
By Order of the Governor,
Additional Chief Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
In the Abkari policy for the year 2025-2026, announced vide G. O. (Ms.) No. 39/2025/Taxes dated 10th April, 2025, Government have inter alia decided to allow hotels classified as three-star and above, as well as resorts located in tourist areas, to purchase toddy from licensed toddy shops within their respective excise ranges and serve it to their resident guests. The Government have decided to regulate this through a separate permit issued by the Deputy Excise Commissioner, with a permit fee of ` 2 per litre, in line with the fee fixed for inter-division permits. For the above purpose, the Kerala (Serving of Toddy in Hotels and Resorts) Rules, 2024 needs to be amended suitably.
The notification is intended to achieve the above object.
