(1) The Government of Nepal may control the sale and distribution of excisable goods that it deems necessary to control and manage sale and distribution of such goods as prescribed.
(2) A businessperson, other than hotel and restaurants, carrying out transaction of liquor shall only transact liquors and tobacco.
(3) A person licensed to carry out transaction of tobacco shall carry out such transaction through a separate place.
(4) Notwithstanding anything contained in Sub-section (2) and (3), a departmental store shall carry out transaction of liquors and tobacco by maintaining a separate sales section.