Department of Excise Entertainment & Luxury Tax 
M&TP branch performs the functions of grant and renewal of various licences for wholesale and retail sale of Rectified Spirit, Denatured Spirit and manufacture and sale of medicines and toilet preparations containing alcohol and narcotics viz., opium, morphine, pathedine and Indian hemp etc., Certain permits for the import, export and transport of M&TP containing alcohol and narcotics are also dealt with, by the M&TP branch. The grant / renewal of various M&TP licences and permits is governed by various Rules and Acts framed. Various licenses granted by M&TP branch are as under:-
M & TP BRANCH
| Name of License | Detail of License |
|---|---|
| L-4 | Wholesale vend of Rectified spirit |
| L-5 | Wholesale vend of Denatured Spirit including Special Denatured Spirit |
| L-25 | Retail Vend of Denatured Spirit including Special Denatured Spirit |
| L-26 | Retail vend of Rectified spirit |
| L-27 | Retail vend of Bhang
|
| L-34 | License for Warehouse for the storage of Denatured Spirit |
| L-35 | License for Warehouse for the storage of Rectified spirit |
| L-36 | License to a Registered Medical Practitioner, a Chemist/Druggist for sale of Intoxicating Spirituous Preparations |
| P-1 | Permit for Import of Rectified Spirit, Denatured Spirit and Special Denatured Spirit |
| P-2 | Permit for Possession of Denatured Spirit exceeding 5 litres upto 10 litres |
| P-3 | Permit for Possession of Denatured Spirit exceeding 10 litres |
| P-4 | Permit for Possession of Special Denatured Spirit in bulk quantity |
| P-5 | Permit for Possession of Rectified Spirit to Educational Institutions |
| P-6 | Permit for Possession of Special Denatured Spirit by Industrial Manufacturers |
| P-7 | Permit for Possession of Intoxicating Spirituous Preparations |
| P-8 | Permit for Import or transport of Intoxicating Spirituous Preparations |
| P-12 | Permit for Import, Export or Transport of Bhang |
| DD-2 | Permit and Pass for Import/Transport of manufactured drugs other than prepared Opium |
| DD-3 | Pass for Export of manufactured drugs other than prepared Opium |
| DD-4 | Pass for Transport of manufactured drugs other than prepared Opium |
| DD-5 | License for the Possession and Transport of manufactured drugs by an Approved Practitioner for “use in his Practice” |
| DD-9 | License to possess manufactured drugs for the manufacture or preparations containing manufactured drugs and to manufacture and sell the preparations so manufactured. |
| DD-10 | Dealer License for Possession and sale of Manufactured drugs or Preparations containing Manufactured Drugs otherwise than on Prescription |
| DD-11 | Chemist License for sale, on Prescription of Manufactured drugs or Preparations containing the Manufactured Drugs for Medical purposes |
| AP (Authorisation permit) | License granted to hospital and dispensaries to possess, import or transport manufactured drugs |