The Office of the Commissioner of Excise, Entertainment & Luxury Tax, Government of National Capital Territory of Delhi, on March 19, 2026, issued a circular approving the renewal and grant of new L-23 and L-23F licenses for the licensing year 2026–2027. The approvals shall be on the same terms and conditions as applicable in the Excise Years 2022–23, 2023–24, 2024–25, and 2025–26.
The circular mandates that all licensees must strictly comply with the provisions of the Delhi Excise Act, 2009 and the Delhi Excise Rules, 2010, along with instructions issued by the Excise Department from time to time.
Eligible L-23 and L-23F licensees are required to apply for grant or renewal, as applicable, along with a Fixed Deposit of ₹10,000 in favour of the Deputy Commissioner of Excise, Delhi as a security deposit. The circular has been issued with the approval of the competent authority.
[Circular No. L-1(27)/Ex/CSD/2011-12/Pt.File-I/3695-370]
