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THE UTTAR PRADESH EXCISE (AMENDMENT) ACT, 1978

(U: P. Acr NO. 9 or 1978) : ['Authoritative English text of the Uttar Pradesh Abkari (Sanshodhan)

Adhiniyanz, 1978;

AN ACT

further to amend the United Provinces Excise Act, 1910 Jr is HER-EBY enacted in the Twenty-ninth Year of the Republic of India

as follows :-

1. This Act may be called the Uttar Pradesh Excise (Amendment) Act. 1978.

S. For section 11 of the principal Act, the following section shall be substituted, namely :—

"11. (1) The Collector, and every other Excise Officer (not being the

Appeals and Excise Commissioner) shall, in respect of all proceedings revisIons.

under this Act, be subject to the control of the Excise Commissioner and all orders passed by Collector or such

other officer under this Act, shall be appealable to the Excise Commis- sioner in the manner prescribed by rules made by the State Govern- ment in this behalf:

Provided that no appeal shall be entertained under this sub-section unless it is preferred by the aggrieved person within thirty days from the date of corn-

. Munication of such order, and unless the appellant has furnished satisfactory . proof of having paid a sum of not less than 25 per cent of the disputed amount of :tax, fee, penalty or other dues, if any, as the case may be:

11 • Provided further that the appellate authority may, for special and adequate reasons to be recorded in writing, waive or relax the requirements of the pre- ceding proviso in respect of such disputed amount of tax, fee, penalty or other

, dues. ; (2) The State Government may either suo motu or on an application by an aggrieved person call for and examine the records relating to any order passed in any proceedings under this Act, for the purposes of satisfying itself as to the correctness, legality or propriety of any such orders or as to the regularity âf adjai proceedings; and, if in any case it appears to the State Government that such order or proceedings should be modified, annulled, reversed or remitted for reconsideration, it may pass orders accordingly:

,fr Provided that no order adversely affecting any party shall be passed under

I! this section unless he has been given a reasonable opportunity of making his representation :

Provided further that no application under this sub-section shall be enter- t'Aiped unless it is preferred within thirty days from the date of the order of the .Eitehe. Commissioner and unless an appeal, where it lies, has been filed and disposed of by the Excise Commissioner :

Provided also that no application for revision shall be entertained unless the applicant has furnished satisfactory proof of having paid a sum of not less than

25 per cent of the disputed amount of tax, fee, penalty or other dues, if any as the case may be : •

*(For Statem:nt or objects and Reasons, please see Uttar Pradesh Gazette Extraordinary, ' dated April 5, 1978.)

the (Passed in Hindi by the Uttar Pradesh Legislative Assembly on April 7, 1978 and by Uttar Pradesh Legislative Council on April 19. 1978.)

' Received the assent of the Olvernort. on April 24, 1978 under Article 200, of the Constitution ofindia and vir-s Published in part I (a) of the Legislative Supplement of the ..1.11tat Pradesh Gazette Extraordinary dated Aril 25, 1978.

Short title.

2 2. in section 3 of the United Provinces Excise Act, 1910. hereinafter Amendment of

referred to as the principal Act, clause (5) shall be omitted. section 3 of U. P. Act IV of 1910. Substitution of

section 11.

to THE U'ITAR PRADESH EXCISE (AMENDMEN'I) ACT, 1978 > (U. P. Aer NO. 9 OF 1978) [flAuthoritalive English text a] the Uttar Pmdesh Ab/tm'i (Smashed/Ian) -. Adhirriyanr, 1978] . AN Act further to amend the United Provinces Excise 1:2, 1910 IT 15 HEREBY enacted in the Twenty-ninth Year of the Republic of India ' as follows :— ' ' 5‘ 1. This Act may be called the Uttar Pradesh Excise (Amendment) Shorltillc. Act. 1978‘. _’ 2. In section 3 of the United Provinces Excise Act, 1910. hereinafter Amendment of referred to as the principal Act, clause (5) shall be omitted. [slecfipn A; of I or' 19in. 3. For section 11 of the principal Act, the following section shall be Suhstilution o: ‘ substituted, namely :— section 11. "ll. (1) The Collector, and every other Excise Oflicer (nor being the , Excise Commissioner) shall, in respect of all proceedings _' -L mg: and under this Act, be subject to the control of the Excise “F7. ' Commissioner and all orders passed by Collector or such other officer under this Act, shall be appealable to the Excise Commis~ Vsioner in the manner prescribed by rules made by the State Govern. ment in this behalf: ' , Provided that no appeal shall be entertained under this subsection unless it is preferred by the aggrieved person within thirty days from the date of com- inunication of such order, and unless the appellant has furnished satisfactory .’ proof of having paid a sum of not less than 25 per cent of the disputed amount of .'tax, foe, penalty or other duos, if any, as the arse may be : 1‘. ‘ Provided further that the appellate authority may, for special and adequate reasons to be recorded in writing. waive or relax the requirements of the pre- ceding proviso in respect of such disputed amount of tax, fees, penalty or other ‘dues. - , (2) The State Government may either :uo motu or on an applimtion by _ an aggrieved person call 'for and examine the records relating to any order passed in any proceedings under this Act, for the purposes of satisfying itself as to the correctness, legality or propriety of any such orders or as to the regularity of Sikh proceedings ; and, if in any case it appears to the State Government that ‘ such order or proceedings should be modified, annulled, reversed or remitted ,for reconsideration, it may pass orders accordingly: .~ Provided that no order adversely affecting any party shall be passed under ,' this section unless he has been given a reasonable opportunity of making his representation : '1 Provided further that no application under this subsection shall he enter- ,_! nédl unless it is preferred within thirty 'days from the date of the order of the Eifd'sé Commissioner and unless an appeal, where it lies, has been filed and disposed of by the Excise Commissioner : Provided also that no application for revision shall be entertained unless the applicant has furnished satisfactory proof of having paid a sum of not less {{1le 25 per cent of the disputed amount of tax. fee. penalty or other dues. if ’ any as the case may be : a 1\ ~— -— ‘(FOF Statemmt of Objects and Reasons, please see Unur Praderlr Gazelle Extraordinary, dated Aprils, 1978.) ' (Passed in Hindi by the Utter Pradcsh Legislative Assembly on April 7, 1978 and by the Utfar Pradcsh Legislative Council on April 19, 1978‘) . "" ,Reocivcd the assent of the Givernorfi. on April 24, 1978 under Article 200, or the ‘Conmtulinn of,India and W8 nubllsth in part 1 (a) of the lfigislallvc Supplement of the . UH!” Braden; Gazmz Erlraordinary dated Aoril 25, 1978‘

Amendment of section 23.

Amendment of section 22.

Insertion of new section 28-A.

Amendment of section 54.

Amendment Of section 49.

Substitution of 11. For section 55 of the principal Act, the following section shall be :I

new section for substituted, namely :— section 55.

Amendment of section 53.

Substitution of new section for section 60.

5. In section 22 of the principal Act, including the marginal heading thereof for the words "eighteen years" wherever they occur the words "twenty• one years" shall be substituted.

6. In section 23 of the principal Act, in the marginal heading and in sub-section (I) for the words "eighteen years" wherever they occur the words "twenty-one years" shall be substituted.

7. After section 28 of the principal Act, the following section shall be

inserted and be deemed always to have been inserted, namely :—

"2S-A. (1) Where the quantity of spirit or beer in stock in a brewery Imposition of is found, on examination by such officer of the Excise

additional duty Department as may be authorised by the Excise corn- in certain cases, missioner in this 'behalf to exceed the quantity in

hand as shown in the stock account, the brewery shall be liable to pay duty on such excess at the ordinary rates fixed under section 28.

(2) Where the quantity of spirit or beer is found less than that shown in the stock account on such examination and deficiency exceeds ten per cent (allowance to that extent being made to cover losses due to evaporation, sullage and other contingencies within the brewery, and also to cover loss in bottling and storage), the Excise Commissioner shall levy an additional duty at the rate of one hundred per cent of ordinary rates of duty in respect of such deficit as exceeds ten per cent over and above the ordinary rates of duty."

8. In section 49 of the principal Act,— in sub-section (1), for the words "an Officer-in-charge of a Police

Station" the words "Sub-Inspector" shall be substituted;

in sub-section (2) : for the words and figures "Chapter XIV of the Code of Criminal Procedure, 1898" the words and figures "Chapter XII of the Cocte of Criminal Procedure, 1973" shall be substituted.

9. In section 53 of the principal Act, in sub-section (1), for the words "an Officer in-charge of a Police Station" the words "Sub-Inspector" shall be substituted.

10. In section 54 of the principal Act,—

for the words and figures "Code of Criminal Procedure, 1898" the words and figures "Code of Criminal Procedure, 1973" shall be substRuted;

in the proviso, for the words and figures "section 62 or section 65" the words and figures "section 62, section 64-A or section 65" shall be substituted.

"55. All offences punishable under sub-section (2) of section 60. :.

Certain offences section 62 and section 64-A, shall be non-bailable within

to be non- the meaning of the Code of Criminal Procedure, 1973." -, bailable.

12. For section 60 of the principal Act, the following section shall be l

utbstituted, namely :—

"60 (1) Whoever, in contravention of this Act or of any rule or order

Penaitv tor made thereunder, or of any licence, permit or pass ' c

unlawful import, obtained thereunder :—

(a) imports, exports, transports or possesses any intoxicant other

than chews ; or

(b) cultivates any hemp plant (cannabio sativay; or

export, trans- port, manufacture. Possession, sale etc.

'2

Provided also that the State Government may, for reasons, to be recorded in writing, waive, or relax the requirements of the preceding proviso in respect of such disputed amount of tax, fees, penalty or other dues."

(2) shall be omitted. Amendment section 20.

of 4. In section 20 of the principal Act, sub-section

i » u' 2 Provided also that the State Government may, for reasons, to be recorded 1n writing, waive, or relax the requirements of the preceding proviso in respect of such di5puted amount of tax, fees, penalty or other dues.” Sfic‘ggg‘élg'em °f 4. In section 20 of the principal Act, sub-section (2) shall be omitted. Antendment of 5. In section 22 of the principal Act, including the marginal heading “0‘10“ 22~ thereof for the words "eighteen years” wherever they occur the words "twenty- one years” shall be substituted. 6. In section 23 of the principal Act, in the marginal heading and in Amendment of wherever they occur the words 530%“ 23‘ sub—section (1) for the words ”eighteen years" “twenty-one years” shall be substituted. Insertion of new. 7. After section 28 of the principal Act, the following section shall. be Seen” 28—A. inserted and be deemed always to have been inserted, namely :— ‘ ”2S-A. (1) Where the quantity of spirit or beer in stock in a brewery Imposition of is found, on examination by such officer of the Excise additional duty Department as may be authorised by the Excise Com- in Certain “5354 missioner in this behalf to exceed the quantity in hand as shown in the stock account, the brewery shall be liable to pay duty on such excess at the ordinary rates fixed under section 28. (2) Where the quantity of spirit or beer is found less than that shown in the stock account on such examination and deficiency exceeds ten | per cent (allowance to that extent being made to cover losses due to ‘ evaporation, sullage and other contingencies within the brewery, and also to cover loss in bottling and storage), the Excise Commissioner shall levy an additional duty at the rate of one hundred per cent of ordinary rates of duty in respect of such deficit as exceeds ten per cent over and above the ordinary rates of duty." Amendment of 8. In section 49 of the principal Act,— Sccnon 49- (a) in sub-section (1), far the words ”an Officer-incharge of a Police Station” the words “Sub-Inspector" shall be substituted; (1)) in sub-section (2) _. [or the words and figures “Chapter XIV of the Code of Criminal Procedure, 1898" the words and figures “Chapter XII of the Code of Criminal Procedure, l973" shall be substituted. 9. In section 53 of the principal Act. in sub-section (1) , for the words “an Amendment of scc110n53. Officer in—charge of a Police Station" the words ”Sub-Inspector” shall be ubstituted. Amendment of 10. In section 54 of the principal Act,— 5501’00 54- (a) for the words and figures “Code of Criminal Procedure, 1898" the words and figures “Code of Criminal Procedure, 1973” shall be substituted; (b) in the proviso, for the words and figures “section 62 or section 65" the words and figures “section 62. section 64-A or section 65” shall be substituted. Substitution of ll. Fat-section 55 of the principal Act, th new section for substituted, namely :— scction 55. - . "55. All offences punishable under sub-section (2) of section 60, section 62 and section 64A, shall be non-bailable within Criminal Procedure, 1973i" e following section shall be Certain ofimces . to b: “of“ the meaning of the Code of beilable. subsillulion of 12. Fur section 150 of the princrpul Ac new' section for rubstituted, namely :— Scmon 60' "60. (1) Whoever, in contravention ot this Act or of any rule or order made thereunder, or of any licence. permit or pass obtained thereunder :— t. the following section shall be P Cnaltv tor unlawful import. export, trans— port, manufacture, possession, sale etc. (a) imports, than churns ; or (b) cultivates any hemp plant. (cmmabio satim)‘; 0r exports, transports or possesses any intoxicant other ‘

collects or sells any portion of the hemp plant (cannabis sativa) from which any intoxicating drug can be manufactured ; or

(4) constructs or works any distillery, brewery or vintnery ; or uses, keeps or has in his possession any material, still, utensil,

implement or apparatus, whatsoever, for the purpose of manufacturing any intoxicant other than tari ; or

removes any intoxicant from any distillery, brewery, vintnery or warehouse licensed, established or continued under this Act; or

bottles any liquor for the purposes of sale; or sells any intoxicant, save in the case provided for by section 61;

or taps, or draws tan, from any tan-producing tree in the areas

notified under section 42; shall be punished with imprisonment which may extend to two years and with fine which shall, in the case of an offence under clause (i) not be less than ten times the amount of duty which would have been levi- able if such intoxicant had been dealt with in accordance with this Act and the rules and orders made thereunder or in accordance with any licence, permit or pass obtained thereunder, and in any other rasp, not be less than ten times the amount of such duty, or five hundred rupees. whichever is greater.

(2) Whoever in contravention of this Act or any rule or order made thereunder or of any licence, permit or pass, obtained under this Act, manufactures any intoxicant or imports, exports, transports or possesses any charas, shall be punished with imprisonment which shall not be less than six months and which may extend to three years and also with the which shall not be less than two thousand rupees and which may extend to five thousand rupees."

15. In section 61 (including the marginal heading thereof) of the principal Amendment of Act, for the word "eighteen" wherever it occurs, the word "twenty-one" shall be section 61. rubstitutect _ .

14. For section 62 of the principal Act, the following section shall be newSubsicttuitioonn for ituted, namely :—

section 62. "62. Whoever renders or attempts to render fit for human consump-

Penalty for ren- don any spirit, whether manufactured in India or not. deting denatured which has been denatured, or has in his possession any spint fit

consump- fo denatured spirit which has been rendered fit for human human

r tion. consumption or in respect of which any attempt has been

made to render it so fit shall be punished with imprisonment for a term which shall not be less than six months and which may extend to three years, and shall also be liable to fine which may extend to five thousand rupees.

Exyanation—For the purposes of this section, it shall be presumed that any spirit which is proved to contain any quantity of any denaturant. is, or contains or has been derived from denatured spirit."

in section 63 of the principal Act, for the words "three months" the words "one year" and for the words "one thousand" the words "five thousand" shall be substituted.

For section 64 of the principal Act, the following section shall be substituted, namely :—

"64. Whoever, being the holder of a licence, permit or pass granted Penalty of cer- under this Act, or being in the employ M such holder tain acts by licen- and acting on his behalf See Or his Servant, —

fails to produce such licence, permit or pass on the demand of any Excise Officer or of any other person duly empowered • to make such demand; or

wilfully does or omits to do, anything in breach of any of the conditions of the licence, permit or pass, not otherwise provided for in this Act ; or

Amendment of section 63.

Substitution of new section for section 64.

3 (c) collects or sells any portion of the hemp plant (cannabis sativa) from which any intoxicating drug can be manufactured ; or (d) constructs or works any distillery, brewery or vintuery; or (2) uses, keeps or has in his possession any material, still. utensil, implement or apparatus, whatsoever, _£or the purpose of manufacturing any intoxicant other than tari ; or (f) removes any intoxicant from any distillery, brewery. vintnery or warehouse licensed, established or continued under this Act; or (g) bottles any liquor for the purposes of sale ; or (h) sells any intoxicant, save in the case provided for by section 61 ; or (i) taps, or draws tari, from any turf-producing tree in the areas notified under section 42; shall be punished with imprisonment which may extend to two years and with fine which shall, in the case of an oEence under clause (i) not be less than ten times the amount of duty which would have been levi- able if such intoxicant had been dealt with in accordance with this Act and the rules and orders made thereunder or in accordance with any licence, permit or pass obtained thereunder, and in any other case, not be less than ten times the amount of such duty, or five hundred rupees. whichever is greater. (2) Whoever in contravention of this Act or any rule or order made thereunder or of any licence, permit or pass, obtained under this Act. manufactures any intoxicant or imports. exports, transports or possesses any chums, shall be punished with imprisonment which shall not be less than six months and which may extend to three years and also with fine which shall not be less than two thousand rupees and which may extend to five thousand rupees." ‘ 13-. In section 61 (including the marginal heading thereof) of the principal Amendmem of Act, for the word “eighteen” wherever it occurs, the word ”twenty—one” shall be 590“” 51- , substituted. 14. For section 62 of the principal Act, the following section shall be Substitution of new scctton for tittbrtituted, namely 2— section 62. “62. Whoever renders or“ attempts to render fit for human consump- Penalty for ren- tion- any spirit, whether manufactured in India. or not. dfifipg denatmfd which has been denatured, or has in his possession any A > 71%;; cgésm‘g denatured spirit which has been rendered fit for human mm consumption or in respect of which any attempt has'been made to render it so fit shall be punished with imprisonment for a term Which shall not be less than six months and which may extend to three years, and shall also be liable to fine which may extend to five thousand 1 ,V rupees, l7 ‘ Explanation—For the purposes of this section. it shall be presumed that any spirit which is proved to contain any quantity of any dcnaturant. 15, or contains or has been derived from denatured spirit." 15. In section 63 of the principal Act. for the words “three month“ the A???” °' words “one year" and for the words “one thousand” the words “five thousand" Sec on ‘ shall he rubxlimtcd. 15. For section 64 of the principal Act, the following section shall be 3:533:13 f3: fitbstzluted, namely :— section 64. "54. Whoever, being the holder of a licence. permit or pass granted Penalty 0f th- under this Act, or being in the employ of such holder lain acts by linen. . - m or his “want. and acting on lus behalf— ((1) fails to produce such licence, permit or pass on the demand of any Excise Oflicer or of any other person duly empoweredto make such demand ; or (17). .wilfully does or omits to do, anything in breach of any of the fondmons of the licence, permit or pass, not otherwise provided for in this Act ; or . V

any rule made under section 40, (e) save in a easiP provided for by section 60, wilfully contravenes

shall for each such offence, be punished with fine which may extend to two thousand rupees."

Act, the following section shall be 17. After section 64 of the principal inserted, namely :—

Whoever, being the holder of a licence for the sale or "64-.A. (1) adulteration etc. manufacture of any intoxicant under this Act or a person • Penalty

for in the employ of such holder, mixes or permits to be mixed by licencsed vendor with the intoxicant sold or manufactured by him any ; or manufacturer. noxious drug or any foreign ingredient likely to add to its

actual or apparent intoxicating quality or strength, or any article prohi- bited by any nde made under this Act, when such mixture does not amount to an offence of adulteration under section 272 of the Indian Penal Code, shall be punished with imprisonment for a term which shall not be len than six months and which may extend to three years and also with fine which shall not be less than one thousand rupees and which may extend to two thousand rupees.

(2) Whoever, being the holder of a licence for the sale or manufacture: of any intoxicant under this Act, or a person in the employ of such holder sells or keeps or exposes for sale, as foreign liquor, liquor which he knows or has reason to believe to be country liquor, shall be punished with: imprisonment for a term which may extend to three years and with fine- which may extend to two thousand rupees:

Provided that the punishment shall not be less than— (i) imprisonment for three months and fine of two hundred rupees

for the first offence, and (ii). imprisonment for six months and fine of five hundred rupees.,

for each of the second and subsequent offences."

For section 69 of the principal Act, the following section shall hi; substituted, namely :—

"69. If any person, after having been previously convicted of an offend punishable under section 60, section 62, section 63 or. section 65 or under the provisions of those sections as they stood from time to time subsequently commits and is cone victed of an offence punishable under any of these sections,

he shall be liable to twice the punishment which may be imposed on a first conviction under this Act :

Provided that in the case of conviction for a second or subsequent offence under sub-section (1) of section 60, section 63 or section 65 a sentence of impri• sonment for a term of not less than three months, with fine, and in the cas of conviction for a second or subsequent offence under sub-section (2) of section 7.; or section 62 a sentence of imprisonment for a term of not less than one year with fine, shall be passed:

Provided further that nothing in this section shall prevent any offence tha might otherwise have been tried summarily under Chapter XXI of the Code of Criminal Procedure, 1973 from being so tried."

In section 69-A of the principal Act,—

in sub-section (1), for the words and figures "clause (b), clause (c)i clause (e), clause (f), or clause (h) of section 60, or section 62" the words: and figures "clause (b), clause (d) , clause (e) or clause (g) of sub-sec don (1) or of sub-section (2) of section 60 or of section 62" shall be substituted ;

in sub-section (2) , for the figures "1898" the figures '1973" shall substituted.

Amendment of 20. /n section 70 of the principal Act, in sub-section (1) . in clause )

section

70. for the word and figures "section 63", the words, figures and letter "section 63 section 64-A," shall be substituted.

Insertion of new section 64-A.

Substitution of new section for section 59.

Amendment of section 69-A.

Enhanced punish- ment after previous conviction.

1 4 - i . : (1') save in a case provided for by section 60, wilfufly contravena any rule made under section 40, . shall for each such offence, be punished with fine which may extend to two thousand rupees." . flfggenm . 17. After section 64 of the principal Act, the following section shall be inserted, namely :— “64—A. (I) Whoever, being the holder of a licence for the sale or Penalty for manufacture of any intoxicant under this Act or a person I acuiteratiou _etc. in the employ of such holder. mixes or permits to be mixed 3 33:5;gggd” with the intoxicant sold or manufactured by him any; ' noxious drug or any foreign ingredient likely to add to its 1 actual or apparent intoxicating quality or strength, or any article prohi-’ bited by any rule made under this Act, when such mixture does not amount ' to an offence of adulteration under section 272 of the Indian Penal Code. ,- shall be punished with imprisonment for a term which shall not be lee. than six months and which may extend to three years and also with fine: which shall not be less than one thousand rupees and which may extend- to two thousand rupees. ~ (2) Whoever, being the holder of a licence for the sale or manufacturei' of any intoxicant under this Act, or a person in the employ of such holder , sells or keeps or exposes for sale, as foreign liquor, liquor which he knows or has reason to believe to be country liquor, shall be punished with!“ imprisonment for a term which may extend to three years and with fine; which may extend to two thousand rupees: ‘ Provided that the punishment shall not be less than— (i) imprisonment for three months and fine of two hundred rupees for the first offence, and ‘f (ii). imprisonment for six months and fine of five hundred mpeeszt for each of the second and subsequent ofiences.” }' Substitution of 18. For section 69 of the principal 'Act, the following section shall be‘;' ; $3,033?“ for substituted, namely :— x "69. a If any person, after haying been previously convicted of an offence. . punishable under section 60, section 62, section 63 or. mgflgffidpmgz section 65 or under the provisions of those sections as they » commie“. stood from time to time subsequently commits and is con-1 victed of an offence punishable under any of these sections: he shall be liable to twice the punishment which may be imposed on a first conviction under this Act : - Provided that in the case of conviction for a second or subsequent oflence’i under subsection (1) of section 60, section 63 or section 65 a sentence of impriig sonment for a term of not less than three months, with fine, and in the case of conviction for a second or subsequent offence under sub-section (2) of section or sectioti 62 a sentence of imprisonment for a term of not less than one year with fine, shall be passed : Provided further that nothing in this section shall prevent any oiIenCe thatf might otherwise have been tried summarily under Chapter XXI of the Code of- Criminal Procedure, 1973‘ from being so tried." Amendment of 19. In section 69-A of the principal Act,— wc‘mn 69%" (a) in subsection (1) . for the words and figures “clause (b), clause (6 g; clause (e) , clause (f) , or clause (h) of section 60, or section 62" the word{ and figures “clause (b), clause (d), clause (e) or clause (g) of sub-sec? (ion (1) or of sub-section (2) of’ section 60 or of section 62” shall be substituted ; ‘2 (b) in sub—section (2) , for the figures “1898" the figures ‘1973” shall be; substituted. ‘3‘ . . - . . . u . { Amendment of 20. In section 70 of the printipal Act, in sub-section (1) , 1n clause (a); section 70. for the word and figures “section 63",.the words, figures and letter “section 6.5,: section 64-A," shall be substituted. _ f

21. For section 71-A of the principal Act, the following section shall be Substitution of inbstituted, namely:— new section for

section 7I-A. "71-A. The provisions of sections 306 and 308 of the Code of Criminal

Provisions regar- Procedure, 1973 shall apply in relation to offences puni- ding pardan, etc. shable under this Act as they apply in relation to offences to apply to

mentioned in section 306 of the said Code." offences under the Ad.

22. For section 74 of the principal Act, the following sections shall be substituted, namely :—

"74. (1) Any Excise Officer specially empowered by the State Govern- Compounding of ment in that behalf may accept from any person whose offences. licence, permit or pass is liable to be cancelled or suspended

under section 34 or who is reasonably suspected of having committed an offence punishable under section 64 or section 68, a sum of money not exceeding five thousand rupees in lieu of such cancellation or suspension or by way of composition for the offence which may have been committed, as the case May be, and in all cases in which any property has been seized as liable to confiscation under this Act, may release the same on payment of the value thereof (as estimated by such officer) .

(2) On the payment by such person of such sum of money or such value or both, as the case may be, such person, if in custody, shall be set at liberty, and all the property seized may be released and no proceeding shall be instituted or continued against such person in any criminal court. The acceptance of such sum of money by way of composition shall be deemed to amount to an acquittal and in no case shall any further proceedings be taken against such person or property with reerence to the same act.

74-A. (I) If a holder of a licence, permit or pass granted under this Imposition Of Act or an employee of such holder contravenes any of the penality.

conditions of the licence, permit or pass or any rule made under this Act, any Excise Officer authorised by the State Government in this behalf may impose a penalty not exceeding five thousand rupees.

No order impoiing a penalty shall be made under sub-section (1) unless the holder of the licence, permit or pass or the employee con- cerned is given—

(a) a notice in Writing informing him of the grounds on which it is proposed to proceed under this section;

(6) a reasonable opportunity of making a representation in writing, within such time as may be specified in the notice, against such grounds; and

(c) a reasonable opportunity of being heard in the matter.

No person on whom a penalty is imposed under sub-section (1) shall be liable to prosecution in respect of any offence under this Act on the same facts."

Substitution of new section for section 74.

23. In section 2 of the Uttar Pradesh Excise (Amendment) (Re-enact- Amendment of mem and Validation) Act, 1976, in the opening sentence, for the words and U. p. Act no. 5

section 2 of figures 46,79T W UT4TR.1 I ( TitErq ) Trftriff nit 1972" the words and of 1976. figures 463ffT givf 7Trrs7 (Usharq) strUf9lipl 1972" shall be substituted and be deemed always to have been substituted.

21, Notwithstanding anything contained in the principal Act or any other law for the time being inforce, any levy imposed by the Excise Commis- sioner, before the commencement of this Act, in respect of deficit quantity at the rate not exceeding the rate specified in section 28-A, as inserted in the principal Act by this Act, whether described as 'fine' or by any other name, shall be

r!deemed to be 'Additional duty' validly imposed under the said section 28-A, as if the provisions of tins Act, were in force at all material times.

Validation.

, 5 . , ' » 21. For section 71-A of the principal Act, the following section shall be Substitutionfof ' ' '— . new sec 10!] 01’ A multimed. name” ‘ section 71-A. "7l-A. The provisions of sections 306 and 308 of the Code of Criminal Provisions regar— Procedure, 1973 shall apply in relation to offences puni- . dine Pam“. "°~ shable under this Act as they apply in relation to oEenoen to apply to . , . . ,, 035mm» under mentioned in section 306 of the said Code. the Act. ‘ 22. For section .74 of the principal Act, the following sections shall be niubsgiéu‘fiion 0f mbstituted, namely :— secvtvion $4I-on for “74. (1) Any Excise Olficer specially empowered by the State Govern- Compounding of merit in that behalf may accept from any person whose offences. licence, permit or pass is liable to be cancelled or suspended . under section 34 or who is reasonably suspected of having committed an oifence punishable under section 64 or section 68, a sum of money not exceeding five thousand rupees in lieu of such cancellation or suspension or by way of composition for the offence which may have been committed, as the case may be, and in all cases in which any property has been seized as liable to confiscation under this Act, may release the same on payment of the value thereof (as estimated by such officer). (2) On the payment by such person of such sum of money or such value or both, as the case may be, such person, if in custody, shall be set at liberty, and all the property seized may he released and no proceeding shall be instituted or continued against such person in any criminal court. The acceptance of such sum of money by way of composition shall be deemed to amount to an acquittal and in no case shall any further proceedings be taken against such person or property with reference to the same act. 74-A. (1) If a holder of a licence, permit or pass granted under thin Impo§iti0n of Act or an‘ employee of such holder contravenes any of the penal‘ty' conditions of the licence, permit or pass or any rule made under this Act, any Excise Oflicer authorised by the State Government in this behalf may impose a penalty not exceeding five thousand rupees. (2) No order imposing a penalty shall be made under sub-section (1) unless the holder of the licence, permit or pass or the employee con- cerned is given— (a) a notice in Writing informing him of the grounds on which itis proposed to proceed under this section ; (b) a reasonable opportunity of making a representation in writing, within such time as may be specified in the notice, against such grounds; and (c) a reasonable opportunity of being heard in the matter. (3) No person on whom a penalty is imposed under sub-section (1) shall be liable to prosecution in respect of any oifence under this Act on the same facts." 25. In section 2 of the Uttar Pradesh Excise (Amendment) (Re-enact- Amendment of . . . t' 2 went and Validation) Act, 1976, in the opening sentence, for the words and :5“ 1‘3““: no.0}; figures “an: aim wears}; ( ashes) afafazw, 1972" the words and or 1975. 9 figures “Gar aim was (simian) unifies 1972" shall be substituted and be deemed always to have been substituted. 2'1. Notwithstanding anything contained in the principal Act or any Validation. other law for the time being inforce, any levy imposed by the Excise Commis— . Sioner, before the commencement of this Act, in respect of deficit quantity at the rate not exceeding the rate specified in section 28-A, as inserted in the principal Act by this Act, whether described as 'fine’ or by any other name, shall be ‘ [.FIEEmed to be ‘Additional duty’ validly imposed under the said section 28-A‘, " as if the provisions of this Act, were in force at all material times.

*la crif trerdt r:17(e• 25%-s.-, 1978

fl

25. (I) The Uttar Pradesh .Excise (Amendmeni). Ordinance, 1978 and g

the Uttar Pradesh Excise (Second Amendment) Ordinance, 1973 are hereby Onlitunes.

repealed..

DO. S ij

(2) •Notwithstanding such appeal, anything done or any action taken LP'

under the principal Act as amended by any of the Ordinances referred to in no. 6 sub-section (1), shall be deemed to have been done or taken under the cores- bye. ponding provisions of the principal Act as amended by this Act, as if the provi- sions of this Act were in force at all material times.

By Order, R. -C. DEO SHARMA.

Sachiv. •

;El

'serval and satins.;

-;ra citoltratiortio—qollo 34 30 (ftart') 25 i4-78--1078 —700 01'00

"emqémmmmzsri’a, 197s (I) The Uunr Pradesh Excise (Amendmem).0rdinnnce..l£l78 andl Rmaland 25. (Second Amendment) Ordinance. 1978 are hereby Gum-mum miw the Unnr Pradc'sh Excise repealed. _ ‘ (2) Notwithstandingmch appeal. anything done or any action taken Os'a under the principal Act as amended by any of the Ordinances referred to in no, 5 sub-section (1) i shall be deemed 10 have been done or when under the corres— “78. pending provisions of the principal Act as amended by this Act, as i! [he provi- sions 0: this Act were in force at all material Limes. . , By Order, an DEO SHAan, V . Sachixl, , q‘goqqoq‘nq’tu—qofio 34 gala (ffiflo) 25 «ma—m 18-m1oo (5530!: