The revenue target for the year 2019-20 from sale of liquor in Uttarakhand was Rs 3180 crore but the department is likely for fall short by at least Rs 300 crore. This year the target is further increased to Rs 3600 crore and the government has decided to reduce the price of liquor as well. For the loss incurred due to reduction in prices of liquor, the state government is hoping that marked reduction in smuggling would not only offset the loss but also result in increase in its revenue collections. The experts however opine that the decision would not have much impact on smuggling as most of the liquor is smuggled from Himachal Pradesh and Haryana where the prices are much cheaper. However in the new policy the state government has adopted many recommendations given by the N S Napalchayal committee. The committee setup by the state government to inquire into the liquor tragedy of Roorkee, had recommended decentralisation of the excise department and in the new policy this aspect has been taken care off.