GOVERNMENT
SlKKlt'l ExrRAORDB.{ARy
PUBLISIIED BY AUTHORIW
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'., *,I G AZETT E Gangtok, Thursday, gth April, 1992 No. 22
GOVERNMENT OF SIKKIM
I,AW DEPARTMENT
GANGTOK
NOTTFICATION
Notification No. 2lLDl92. Definitions.
Dated Gangtok, the 7th April $
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The following Act of the Sikkim Legistative Assemlly having received the assent of the Governor on 27th day of March, 1992, is hereby published for gengral information:-
THE SIKKIM EXCISF ACT, tes2
( ACT NO. 2 oF ree3)
AN
ACT
to providc [or_the manulacture, possession, salc, transport, import and export olalcoholic liquor and imposition ofduty o[ excise thcrein and for matters connected therewit]-rand incidental theieto.
BE it enacte{ by the Legislatgre of Sikkim in the For.ty-third Year o[ tl.re Rcpublic of India as foilows :-
CHAPTER I
Preliminary Shorttitle,ext- r. (r) This Act may be cqlled the Sikkim Fxcise Act, r99u. ent ond conr
mencenlefit,
(z) It extends to the whole of Sikkinr. (:) It shall come into force on such clate as the Government may, bv noti6cation, appoint.
2, In this Act, unless the gaqtplt olleryise requires,-
(u) 'rtlleer' includes ale, stout, porter and all other fern.rented liquor usually made fronr malt;
(1r) "to bott]e" u'reans lo tr;nsfer lic;uor from a capk or ocher ve.sel to a bottle or other receptacle for the purpose ol sale, whether any process of rectificati-n be en',ploy"d or not, and includes rebottling;
(.) ''denaturant" means any suf,EtEnce as may be prescril>ed fior ad- mixture with spirit in ordef to render the nrixture unfit for human consurpption, whether as a beoer,age, or internally as a medicine, or in any other way whatsoeyer;
(d) "to denature" means to mix spirit with one or more denaturants 'in such manner as may !e i prescribed and lldenaturcd rpirit"
mcans spirit so mixed I
1
' :r '-:-: 'it,''I
,.
2
(") "exciseable article" means any alcoholic liluor ior human con"
sunrption or any intoxicating drug htrt does not include rnedicinal preparations o.q toilet preparations containing alcohol;
"Explanation.. In this clause lhe,g4presslons l,Medicinal pr-eparations" and
"toilet preparations" have the same meaniirg respectively assiqned to, them' in the Medicinal and Toilet Preparations (Exlise Duties) Act,";15g;,
(i) "Fxcise Con-rrnissioner" means tl-re person appointed bv t|e (io'ernnrent to exercise all the powers and to perfcnn all the clrrties ot the Fxcise Commissioner in Sikkim;
(g) "excise duty" and "countervailing rluty" means such excise duty' or countelvailing duty, as the case:lay be. as mentioned in eptri. 5r of List II ol the Seventh schedule to the Constitution;
(h) ''Excise Officer" means the Additional Commissiorrer or Joint Conrrlissioner or Deprity Commissioner or.Assistant Commissio-
. nel or any officer appointed or invested with the porrers rilcler section S.
(il 'texiise revenue" n-reans revenue derived or derivable from any cluty, fee, tax, penalty payment (otl-rer than a 6ne itt-rpost-cl by a CriminalCourt) or cor-rfiscation imposed,made or orclered under this Act or any other law for the time being in force relating to liquor or intoxicants;
'" '(i)' '"exp6rt" means to take out of Sikkim;
(k) "Governnrent" means the Government of the State of Sikkim; i,i "import"'means to bring into Sikkim;
(nr.; "intoxicant" means -
(i) any liquor, or
.
(ii) any substance which is declared fication to bean intoxicant for (") "liquor"means liquid consisting of includes -
by the Governnrent by noti- the purposes ol this Act;
or containing alcol'iol and ,t, , ,- spjritr, wine, p3chwai,,beer and an,y substance rvl-rir:h the Covernment may by notification, declare to be liquor fol the purposes of thjs ,Act,;, , , ,,,, , ,, .
f xlrl ,rnation - Irr this clause ,"spirill'qr, "*i,re" means piain spirit nf or above such strength as the Governn'lpnt r,nay, bynotificarion, splcify;
(o) 'rnranLrfacttrre" includes - every probess; ",tVhether rarrrral or ar-tr'ficial by u,hich any intoxicant'is'prbduced or. prepared;
redistiliation; and
e_very process lor the -rectification, flar olring,ble- ndinq or colourir.g of liquor or for the rrdriction o[ strength of liquor for sale ;
Central Act
of 1955
16
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\i ti.t {
it
(i) (i i) (iii)
(p) "notifrcation" meahs a hotificationi rpubJished,.in,lthe Official Gazette ;
by
rules made, under this ii
L
il {i {."
(q)
(.)
(') ,1 -.':
lhopl , b.ooth, vessel, j . 1..
(t). 1'
G,)
means house,
2
Power to decl- are wltat shall be cleentedto be "country liquor"and
" Foreign liquor or" respec - tively.
14'liiile-scle and retail salc.
4.
Appoitttment o.J g. (,) Olficersnd
conferntent,dele gatiott01'
poi|,r s, (z)
3
3,The Governrn€nt may, by notifrcation, declare r,'hat, for-the pur- pl."s of this Act, or any poition'thereof, shall l,e dcemed to be "country iiq,,o." and "l--orcign liquor" respectively.
T}re Government ntay, by notification, declare with res- pect either to the u'hole of Sil
"..o orrd as rcgards purchasers generally or any-specified class of purchasers ond fot general or for anl speci6ed occa- sion, r.rlhat quantity of any intoxicant-shall, for the purpo- ses of this Act, be'tl-re limit of a retail sale. 'fhe sale of any intoxicatrt in a,ny qlrantity in excess of the qrrantity declarled in respect theleof uucier sub-section (r) siall b" a sale by wholcsale'
^ CHAPTER II
Establishn,ent and Control
T.he aclrr-rinistration o{'tl.re Excise DePrrtiDent ancl the colle- otion of the excise revenue withir-r any district or u'hole ol State shall ordinarily be under the charge of the Exq:ise Com- missioner.
The Government may. by notification applicable to tire whole o[ the State or to any distr:ict or ioany local area compri- sed therein-
/i\ aonoit.tt an C)fhcer who shall, sultject to such con- t'rol as the Goverrrtrent l-uay direct, have tlre con- trol of the aclministratjon of the provisions of this Act ancl rules l-t-rade thereutrder and the collection of the excise revenue ;
(ii) appoint any Persoll to exercise all or any ofl the pnin'".. and t., perform all or -any of the duties cot-r- i'erred and imposed on an Additional Comnrissidner, JointConrnrissioner, Deputv Conrmjssioner or Assistant Commissionel by or under this Act, either cot-tcurrently with, or in sub-ordination to, or to the exclusion of the Additiorral Commissionern Joint Corntlissioner, Deput.y Con-rurissioncr or Assistant Coutmisioner and subject to such control as the Government maY direct ;
(iii) appoint ofEcers o[ appropriare educatjonal back- gior"dfor the adnririistration of' the Provisionso1' ihisAct and the rules nrade thereunder of such cla"
sses and with such designations, Powerrs and duties as the Coverument maY thinl( fit ;
(iv1 appoint scientific exPerts designatedas "State Clle' \ / ,i-ri.ul Examir-rer" o. "State" Assistant Chemical Examiner" ;
(u) orcle.r tha.t all or any of the powers on duties assig- ned by or under this Act to any officer appointed un
-powers conferred upon the Goven-rment- by or undei this Act except the powers conferred by sec tion 76 and 77 ;and
(vii) permit the delegation by the Excise Commissione.r 01' Additional Commissioner, Joint Cornmissioner, Deputy Commissioner or Assistant Conlrrlisionel' ' to any Person or classes of per-sons -specified in ruch notiGcat-ion of any Powerl conferred or dtrties imp- posed upon'him by or under this Act.
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3
Restrictions on 6. import,
Restriction on 7. export or trans- port,
Power to prohi- 8. bit import, exp- ort or lrans- port,
Pas,re,s for imp- 9. ort, exPort and transport,
Licence requi- ro. red for manu.fa- cture and sale of exci,reble ar- ticles .
4.
CHAPTER III
Import, Export and Transport No excisabIe articles a'd intoxicant shall be imported unless - (") the Government has given permission either general or special, for its import ;
(b) -such conditions (if any) as the Covernment may irnpose, have been .,a,tisfied ; and
(.) the duiy , if any, payable under chapter V for importation, exportation or
^transportatjon
has been paid or a 'bond has
been executed flor payment thereol:
Provided that the Government may, subject to such con,]itio^s as it tlrinks fit to^ in-rpose, exernpt any excisable article fronr the provisions ofl this section. No excisable article or i,toxicant shall be exported or transoortetl nnless -
(o) the duty, if.any, payable under Chapter V has been paid or a Lron..l has been executed for the payrnent thereof : and (lr) if'rhe articlc was previously inrporrL<1, the
Provided that the Government rnay, sr_rbject to sr"rch
conditions as it thinks fit to impose, exerirpt ary excisable
articles lrom the provisior-rs ol this section.
The Governn"len(: may, bv notification -
(o) prohibit the import or export of anv excisable articles or intoxicant jnto or fronr Sikkinr o. uny part thereot ; or (b) prohibit the transport oI any excisabll articles or intoxi.-cant either absolutely or in suc'h circumstances as it l..ay, by notification, specifly.
(t) No excisable article exceeding such c1r-rantity as the Covern- ntent mav fix by notification either generally or for any spe_ cifiecl locil areai, sh.rll be inrportecl, ?*porr"a or tr.ansjoi'ied except under a pass :
rovided rh at in case of duty pai
The*pas-ses reqr:ired by sub-seciion (r) may be granted by the Excise Commissioner.
(:) Tl.re.passes- n.ra.v be eitl.rer general_flor definite period anc] for particular kinds oi excisable articles or speciai for specified occa-sions and particular consignrnents only.
CHAPTER IV
Manufacture, Possession and Sale The Excise Commissioner may grant a Iicence for -
(a) the n.rantifacture o[ excisable artic]es. (bl the l.>otrling cf liquors;
(:l the rvorking of distillery or brewery;
(d) the possession or use of any materials, nanrely still, utensils, irnplements or apparatus whatsoever for th; purpose o[ manufacturers and sale ol any excisable articles. Power_of qx-. I I. The Excise Cotntrrissioner shall exercise the porver to grant licerrce, cise Commissi- 'rvithdraw or cancel any licence granted under this Act sufi;ect to such ?L!.i-,!!..!'*: restricriorrs ancl condititn, n, nlni be prescribed. wtthdraw dtw cancel liccnce,
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The Excise CommissionermaYEstablishment o.f distilleries,
breweriesand
warehouses.
Licence required
for depositing
or keeping exci-
sable article or
in toxicant irt
u'areltouseot'
orher placeo.f
storage,
Paymentof
duty on rento-
val.frant disti-
ller),, breu'eryt,
wareltouseor
other place qf
stotage.
14 anuJ'ac lure
and sole of liq-
uor in ornear
cantowlletlls,
Prohibited sites
./br liquorsho-
ps,
Grant o.f excltt-
sive privilege o.f
tnanuJacture
and saleof
counlry liqltor,
12. (,)
I
1
I
(o) subject to such restrictions and conditions as mavbe" \"/ F';i.1"t;.in' n"":1,:tTiril.:i':lTi',1i;:'*":1 brerveries in which liquor nray be manuflactured nnde'
liccnce granted utlc'ler sectiotr I o ;
(h; cliscontiiue an1' such distiller,v or brewely;
t"i establish, or iuthorise- the establishment o[ ware- '
house, wherein excisable article or intoxicantmay
be deposited and kept without Payment of duty;and
(d) discontinue any such warehouse.
(z) No distlllery, bre*ery or warehouse as aforesaid shallbe establishecl except b1' ol unclei the ar-rtho'iitvof the Excise Cotn rri issio ner,
r3. \No person shall, except under the authority-and subject to the terms u.i,l
"o.,,liiions of a licence gronted in that behalf by the Excise Commi' ssioner, deposit or keep any excisable article or intoxicant itr any rvare- 1.,o,,..,,r. .ril-,". plf". of storage, establishcd or ar,rfl'rorised under this Act. 1+. No excisable articies or intoxicant shali be removed from any dis- tii]erv, brcwery, warehouse or other place of storage licensed, established o. orihori.".l tr'nder this Act unless the duty, if any, payable under Chapter V lras beerr paicl or a bohd has been executed for the Payment thereof. r 5, Widrin the limits of any nrilitary cantonment and within such distance fii,r-u those limits as tlre Central Governmerlt may in any c.1se specify,no licence for the rnanufacture or sale of liquor shall be granted, except with the rrrevious consent of the Comn-randing Officer'
r6. No liquor shop shall be licensed for retail, nholesale and consumP- lion of liqtior-
(n) in close proximity.of schonl, - hospital, place of worshrp, factory, or other places of public resolt;or (lr)in the rtrral areas and other areas as the Governmentntay notifv li-om tirne to tinre.
17. (,) The'Cover:nnlentmay gmnt to u"y q:t:o'1,on,such condi- tions and for s,ch periJd as it mav think fit, tl.re_ exclusive privilege
(r)No g.n,tJ" Jf ,,-,y "*.lu,ive-privilege under this section shall
exercise the saml until he has received a licence 'in that behalf from the Excise Cotntnissioner'
Trans.fer of r 8.(, ) A grantee of ar-r exclusive privilege undel sectionr 7 shall exclu"si,e prit'i ' no? let or assign the same tr anv-por-t.ion thereof unless he is lege. expressly auihorised by a condition made underthat
section to doso.
(z) Such Ietting or assigument shall be rr-rade only'to a Person approved by the Excise Commissioner'
(l) The lessee or assignee shallnot exercise any riglrtas such unless and until Eicise comntsioner has, upoti his application, granted him a licence to doso.
Mainlenance rg, Eu".y i".rot rvho nranufactures or sells excisable articles under r artduse o-f mea- license granted under this Ac -
surcs' weigts
and instruments
by liccnsedven-
dars and manu-
facturers '
5
6
shall use such rneasures, stanclard weights and instruments as the Excise Commissioner may specify ancl shall keep in good condition;
when such nleasures, weights and instruments have beerr so specified shall, on the requisition by any Excise Officer duly en-rpowered by the Excise Con-rmissioner in that behalf at any time to measllre, weigh or test any excisable article in his possession i1 such rnanner as tl"re sairl Excise Officer may require.
Prohibition of 20. No licensed vendor and no person in tl-re enrploymerrt of sucir vendor sale to persons and acting or.r his behalfshall sell-or delirerany li(uoror intoxicants toany '':'j::,-i!:l !{.! p.rr.,,,., ap'parently of trnderthe age of eighteen y.uri o, a student or any uni- t)l cishleen 1,e- t',i,.r,'""iiiri"',,j, lolnrecl persol.r rvhether for consumption by such persorl or by any other o,ril prr,ro,r,, n4 per-s()l1 and wlretlrer for consurnpliou on ol olf the plet-trises cf suc-h ',,enclor.
Governntent
ntti;fi;rnt.
(o)
(b)
Proltibttion o.f ). t . (, )
entpoyment af
persons under
tlte age o.{ eigh-
een yeatsqnd.
o.f wornan,
(:)
Power to close 2?-, (t ) shops letnporu.-
rily.
Power to impose, 23. (r) duty on import,
export and ffans- port anr) mawt-
{acttte,
(n)
(t)
(.)
(,1)
(") (r) No person rvho is iicenserl to sell foi'eign lic1uc,r or courltry liquor lor corrsumption in his premises shall, dr-rring the ho'.irs in which such prernises are kept open for l;uJir.,"ss, ernploy or pernrit to l>e employed, eifher with or u,it.horit ;'ernuneration, any person nnder the age o[ cighteen years in any part ol sucl-r premises in which such liquor or r,pir-it is corrsr-rmed by tire pubiic.
No person who is licensed to sell foreign liquor or country liquor lor consumption in his pren-rises sl.rall, withr:ut tire previous permission in 'writr'ng of tl-re Excise Commissioner, during thr: hours in r,r,hich such prenrises are kept open fbr:
bnsiness, en-rploy or: pern-rr't to be enrployed witli or rl,ithout ;:cmuneration anv woman in any part of such premises in rvhich liquor is consumed by the public.
Every permission granted under sub-section (z) shall be endorsed on the iicence, and nray be moclified or lvithrlrarvn. 'fhe District Magistrate or a Sub-I)ivisional Magistrate oi a Sr:pt:rintendent of Police r-na;,, by notice in rvriting to,tire liccnsee, require that any shop in rvhich anv excisablc articie ;s sold shail be closecl at slrch tirne or for such period as such Magistrate or Superintendent of Poltce r-nay think necessarv lor tl-re preservation of the public peace.
I[' anv riot or unlawfi:l assemblv is apprel-rencled or occurs in tl're vicinity o[ any shop in rvhich any intoxicant is sold, any Magistrate or any Police Olficel above the rank of Inspectr:r:
r.r'lro is present, may require suclr shop to be kepc closed for strcl-r period as he nray rhink necessary.
When any Magistrate or Police Officer makes a direction uncier sub-section (r) or sub-section (z), he shall forth- r,vith ir-rfornr tlre Excise Comn-rissioner o[ I'ris action and tl-re reason thereof.
CHAT'TER V
Duties and Fees
An excise duty or a countervailing cluty, as the case r-nay l-re, at such rate or rates as the Government may by notification direct, may be irlposed, eithei' generally or for any specified local arel, <-rn-
anv cxcisahlc article importecl; or
any excisable article
"*po.t"d i o.any excisable article transported ; or anl'excisable article manulactured under anv licence granted under clause; (a) of section ro or'
ar-ry excisable article manulactured in anv distillery or bre- rvery licensed, established or authorised under this Act:
u" t"?
(r)
(s)
ix
{
Ways o.f levying 24. such duty,
7
Explanation: Duty may be imposed on any article under this sub-section at differen{ rates according to the purposesflor which such article is intended to be used, according to the place to which such article is to be
""116ved for consumPtion or according to tlre varying strengths and quality lor such article. (z)The Government shall, in imposing^an excise duty.oru "9tt:
tervailing duty as aforeasaid and in fixing its rate, be guided by th Directive Principles specified in article +7 ol the Constitrrtionot hrdia.
Subject to anv rules that may be made under clause {r) of sec-tion 77: any duty imposed under iection 23 ma.v be levied in any o[the ollorving lvays, namely :-
(.) on an excisable ar';icle_ imported-
(i) by paynrent upon or before imp-ortation into the State; or (ii)by payrent upon issue fbr sale from the warehouse estab]i- shed or authorised under this Act;
(b) on an excisable article exported by payment in the State [r'6nr u'hich tlre article is sent ;
(") on an excisal:le article transported by payment upon issue for sale fronr a warehouse established as authorised under this Act;
(d) on excisable article manuiactured-
(i) by a rate charged upon the quantity n.ranufactured under a licence granted under the provisions of clause
(a) of r'ection ro or issr:ed for sale I'r'om a warehoure established or authorised ut-rder this Act; or
(ii) by a rate upon the quan'.ity produced under a licerrcc granted urrder the prorrisi6n5 of clause (b) of section
. Io; (") on spirit or becr rranitfactured in auv distillerv or brewery\' / licer"r'.ed, established o.r authorised urrder this Act-
(i) by a rate charged upon the quantity pr:oduced or issued from the distillery or brewery, as the casemay be, or issued for sale [r'on-r a warehouse established or autholised under this Act ; or
(ii; in accordance with such scale o[ equivalents calcu- lated on tl-re guantity of materia]s used or bv the clcgree of attenuation of the wash or vvort, as the case nra"y be, as"the Government may prescribe :
Provided that where paynlent is n'rade upon the issue of an excisabie article lor sale fron.r the u,are- horrse, il shall be at the rate c,f dutv in force cn the date of jsstre o[ such article from such warehouse. Instead of, or in addition to, any duty leviable under this Act, the Government may accept payment of sum in consicleration of lhe r-orant o{ any exclnsive privilege unrler section r 7. Llrrtil provision to contrarv is made by Parliament, the Government nray 'ler,v rluty-
on ir-rtoxicants or mcdicinal or toilet preparations contain- ing alcohol r.T,hich are not excisal>le article rn'ithin lhe n-rean- ing oI this Act;
J:'
$
Payment .fbr
grant of exclu-
site privilege
7g1ty of dut!
on nort-excisa-
ble. arlicles and
articles produ-
ced outside
India,
26.
(a) (b) i;jt'A:"T.:able,article prodtrced ou'-side India ar.rd imported
7
Terms and con- ditions, .fee and Jorm of, and d.uratiort of licence, per- mit and pass:
27.
Power to can- 28. cel or suspend licence, pcrntit or pa,ss.
Power to with- 29, draw licence, perrnit or 1sass,
(,)
(2)
8
CHAPTER VI
Licenr-e, Perm it and Passes Every licence, pe-rmit or pass under tl.ris Act shali be grantecl by sucl-r ot6cei, for such period.rnd subjecr to sirch lestric- tions ancl on such conditions as ma.y be prescribed, TI're Iicence granted under sub-secr.ion-
1,t shall be irr such form and payment o[ such fee asmay be prescribed ;
Provided that every licence gran.ed under the Sikkirn Exr:ise (Abkari; Act, r9 j, *hich "was inlorce in the State irnrnerliately before the conrrlencentent of this Act shall be deenred to have been granted ur-rder the cor.re,sponclins provisions of this Ar:t and sirall, unless previoLrsJ;, cn'n..11".f rr,rspencled or surrerdered, rernain in force foi the period lor which it was granted.
Sul>ject to srrch lestrictions as the Government iray pres- cribe,
_tl-re aurhority rvlro Srant{rd any licence, perntit or lxLss un.lcr th's Act rrray cancei or suspend it
(u) if i is tr-ansflerrerl or sublet bv the holder thereof
. without_ the per:n.rission of the said authority; or (b) if ar.ry clutv or flee payable by the holder thereof is not cluly paid ; or
(.) in the ever'rt of any l>reach by the holder. ol" such
licence, perrnit or. pass or bv any of his servants, or
lrr, ;1;1.,.- one actinq on his behalf r,rit.h his e]:press r)r
in-rplied perrnission of any of' the ter.nrs or con
of such licence, pern-rit c;1' pass; or
(dl if the holder thereofl is convicted o[ ar.ry ofl'ence
punishable under this Act or any other lirv for tire
tinle l)eing in lorce relating to revenue, or o[ any
cognizable a"nd non-lrai]able ofI''enc,:, or. of arrv clfence
nurrishat,]e undler the Dangerous Drugs Act, r9lo or
under sectiotts 479 to 489 of the Indlan penal Code,
r86o or Lrncler the Medicinal and Toilet Preparatigns
(Excise Duties) Act. r9 j5 ; or
(") where a- licence, permit 9l pr.. has beeu granted on the application of the holder of ar.r exlclusive privi- iege uncler sec,tion r 7 of llis Act, on the r.equi.sition
in rvritin-( of such holcler ; oi'
(f) if the conditjons of the licence or permit or pass provicle fbr such cancellation or susplr.rsion ar rvill . When a licence, permit or pass held by anrv per.son is can- cejled undel clatrse (a), (lr), (.) and (d; of sub-section (r.; . tlre authority afc,rcsaid nra,y cancel any other lic.nce, 1-1t:rprit or pass g.onted to_such p,lrson unclerl thls Act or any'other law for the time being in ibrce relating to excise.
J'he holdt:r shall not be entirled to any compensation for
tl'rc- canccllat-ic>n or suspension of his licence, peririt or I);rss
uncicr t.lr.is "cction r-ror he is entirlecl to r.cfuncl of any'l'ee
paid or cleposit n.rade in respect thereof,
Whenever the aurhority grar-rting a ljcence trnder this -{ct
consiclers tlrat the licence, p".,rit or pa-ss shor-rlcl be cancello
or rvitlrdravvn lor any cause other than tl"rose specified jn secfion
28, it shall remit a strm-equal to the alrount of the fee pavable
in respec. thereof ior filteen c1a1,s and r.nav cancei the iiience
ei ther-
(") on the expiratior.r o[_fifteen days' notice in r,vriting
of its intention to clo so ; or
(b) lolthrvith rvichout notice, after recording irs r.ea* sons in writing tbr iloing so,
(,)
Cenlral Acl o/'J930
45 of 1B(t0 16 of 1955.
"A (z) ( r)
(,)
8
(:)
,S' When a licence, pernrit or pass is withdrar,vn under sub- sccrion (r), there shall bc paid to the holder ofthe licence, pernrito_r pass, as the case may be, - the amount il'any,depositecl- as secu-rity or in advance as lees in respect of the unexPlred Period ot the licence, perntit or pass togethcr *ith compensation amounting to fiflteen dayi' averige ters' ag e parable in respect ol the licence. permit or pass calculated
ir-r the manner specified in sub-sectron (3; :
Pr.ovidgd that where a licence, pernrit or pass.is w,th-
drawn without notice, the anrount of such co,rnensation
shall be twice the amount of such average fees.
I
(:) The amount of filteen days' average fee-referred to in sub- section (z) be caiculated in the Following ruanner, rhat is to say, :_
(i) where the. fee in respect of tlrr: Iicence, pernrit or :i"r".'T i,i#it ifi f li#f jtli"[:ff
of fifteen ,layi bears to be total i""i.a .i,i" lit"n"e, permit or pass ; and
(i D
:il, ;'tr,i.T'*T'..I];1\.;'r:,:
t[":.:.
J:t' ;;':n J::
ence, pernrit or pass during a period of three nronths or during the aciu:rl per ioiJ lvhichever is le:s, imnre_ ffi:?"1';::i"*'n"withdrawalorthelicence'
lo. Anv authority granting a licence under this .\ct nra_v rr:ouir.e the licensee to cxecute a coltnterpart. agleenlen( in con6tility'with lhe tenLrre of his lice,ce end to give sLrih security Ibr the perlormance olt sucl-r ag;r'eer,ent, or to mal
J r, (r) No licence granted rrntler this Act shail be deenre d to be irrva]id hy reason. nrerelv oI a.v tech,ical defect, irreg,lariiy or omission in the licence in or any ploccecling taken- pr.ioi to thr: grar-rt thr,:reof,
(z) The clecision of the Excise Con.rmissioner as to what js a technical-defect, irregularity or ommission shali be final. 32,A,y holcler of a licence to sell by retail ,nder this Acr may surren- cler his licence on the oxpira':iorr ot o.c nronth's notice i' r,vriting given by hin-r to the Excise Commissioner: o[ his intention to s,rrender the saure and on l)ayment ol the f,ee payable for the licence fbr the whole period fbr r.r,h,ch it rvould have been current but lbr such surrencler:
Provided that if the Fxcise Commissioner is satisfied that there is sutficier-rt reason for surrendering such a iicence, he r.nav rernit the hoider thereo['the sum l"_.pnl,n]rt. on"surrender, or an-v portiion thereof. Ex;:lanation : The worcl "holder of a licence" nsecl 'in this section incltrdc a pcrsoll whose tender, bid and requcst on the prescribre
lbn'n for a licence has be-en acceptecl, although'he nray not actlally lraclp
received the licence.
31.. No person to whor, a ]icence or per,rit has bee. gra,ted under
this Act shalI have any clairl to the renevval thereof o., uor"i'., providecl in
section 29 rnv clainr to compensation on the detcrrlir-ration thereo'f.
CHAPTER VII
Offer-rces and Pe.r-ra1ties 3+. Whoe'er. in contra'ention of this Act or any rule, notification or order nracle or issued under this Act or of ar-rv licence, permit or pass obta- tted under this Act -
(a) i,r:ports, exports, transports, pos_sesses or sells alty €XC 1 sable article ; or
pi periocl f I nce
{;
Couuterpurt
agreement by
licenseeand
security or de-
posit.
Tet:lutical irre-
gulariiie,s in
licenca.
Surrender of
licence tose!l
hs, retail.
B.t to t'ighlof
renewaland
comPensatioti-
Penaltl' fo'
ulllctvrlitlimp-
port,
trat$polt,md'
nufacture, pos-
sessionand
tale.
9
Penalty for altering or att- empting to
alter denatured spirit,
10
(b) manulactures any ;ntoxicant ; or (.) constructs or works any distillery or brewery ; or (d; uses, keeps or has in his possessiolr any materials, stil[, utensil, implement or apparatus wiratsoever for the purpose o[ manuFacturing any intoxicant or excisable articie j or ' (:) bottles any liquor for- the purpose of sale ; or (f) removes any intoxicant f,iorn anv distillery, br.ervery, ware- house licensed or other place of srorage esialrlished t, nrth_
orised under this Act ;
.hrll ,b:, liable to,inrprisonnren-t for a term which may extencl to one year and shall;rlso be liable to,fine which may extend to ons thousanrl rupees'but in no case the court shall arvard a s<"nttnce ol in-rprisonment lesi than
three n-rontlrs alrd a fine of five hundred rupees,
3j. Whoever -
(a) alters or attcllrpts to alter, by any means whatsoever, any denatrrred spirir ; or
(b) has irr his possession any spirit which has been and which he knows or has reason to believe to have been derived lrom clenatured spirit, so that such spirit ,ray be used for human corxu.-rption internally,_ whether as a beverage or ,redicine or in any other way whatsoever ;
shall be liable in case of.clause^ (a) to irnprisonnrent for a tenn wirich may extend to five years and also to fine and in case of clause (b) to imprisonlnent fbr ti term which may extend to two years and to 6ne.
.Penalty /br 36. I[ any Iicensed.manufacturer or a iicense,il vendor or arly person or l.ris adulteration b,t' ,qlnployceicting on his behalf mixcs or perrnits to be rnixed wrtlr an1, exti- 'iif,liilrrrr", sabic arl iclc nralrulactur.ed, solcl or k"pi "r. expose(l for rale bl hi; a.nv
oi ,iiioi,,l- o,. noxious drug o;' any article prohibited by lules rrra.ile uncler sgt-clarrse (i)
his servant, of clause (i) o[ section 77 and such nrixing does not a[1ount to an offe1cr:
punishable under section z7z of the Indian Penal Code, or fias in his posses-
sion anv_excisable article in respect of which such adnrixture has beenirrade,
he shall be liabie to imprisonment for a term which rnay extencl to eighteen
nronths or to 6ne which n.ray extend to five thousand .rp."r, or to b6th.
Penalty,.[or y, If :-rny licensed r-rr;rrufacturer or ]ice,sed rcndor or an, person in
.f,raud ,by iris emPloyr-nent and acting on his behalf - licensed manu-
.facturer or rcn-
dor or his
servant.
(u) sells or keeps or exposes for sale as foreiqn liquor, any liquor rvhich l-re knows or has reason to believE to be couitrru'liq_ nor and such saie does not amou[t to an offence punishable under section 4t7 or section 4r 8 of the Indjan penal iode ; or (t ) r.nar.ks any Lrottle, caoe, package or other receptacle con- r-ain-rry countr.y liquor, or the cork o[ any such bottle, or deals rvith any bottle, case, -package or other receptacle containing country liqr.ror with the jntention of causing it to be believed that sucl'r bottle, case, packag", o. oii.,..
receptacle contains foreign liquor. and rr.f, nloi.king or dea_
ling cloes not alnolrnt to an oflence punishable undEr section
482 of the Indian Penal Code ;
he shall be liable to inprisonment for a term rvhich n'ray exter-rd to one year
or to fine whic}r nray extend to'two thousand rupees, ori to both.
Penal.ty fo, 3 8 . (, )
. I[ any licensed_ vendor, or any person in his en'rployn.renr and i;:lT:,!':i acti.g o, his behalr -
licensed vendors
or their ser-
van ts,
.
enrploys or permits to be er.r.rployed in any part of his licensed premrses any woman or othei person in contravention of section zr I
sells any excisable article or intoxicant to a person who is drunk or intoxicated ; or
\,'
fi
f
I
45 of t860 45 qf
1860
$
s
I
(u) (b)
10
{* ,* ,{} Penalty .fo, posses,rion of of' inloxi.t'ant in respect o.l whiclr an al/bnce has been committed, Penalty .for
consuittption
in cltemist's
slnp etc
Penalry for
rentlerirtgde- rmlw'cd spiriT .fit for hunrux con,tufiPlion. yenolty.fiit.Jlai- littt to ptoduce ltcencc etc, by licensce or his SCl'l'(tnt,
Penalt.v for
con tr a tl cn t it.}11 of tlte provi-
sions oJ'the
/lct, rules and
conrliti6115p1'
li ceitcc ,
11
(") ::1' il:1",l'.';;l:1,,y' :: #;' t':,.::;"s ;'ffi ; ll years whether,:for consumption by -such person or
. iJ"T]*"iffixffil; ,lii"rtiliil"",'rconsumption ('r ) no:,T'
[*lil::'ff:' i,]lil.l ..:,l ix :,, t :','01:' J ":" "-(") pernrits anv person whon-r he knows, or has reason to believe, to have been convicted of an1, non-baila-
' ble offence, or',who are reputed prostitutes to meet,
;:"1y.:TI.lill."hl';i"-illr:,1.1,':r'""*l'""::tJ::l
he shall be liabte," ,,rxft:';;J'lLoJut,".- wtrich may exrend to six months or to fiue which nray extend to two tl-rousand rllpees
(z) \\,hcn any licensed vendor or. any person in his enrploynrent and acting on his behalf, is charged with permitting dr.unk- eruless or intoxicatjon on the prenrises o[ such ,enlo., and itis proved that anv person vvas drunk or intoxicatecl on such premises, slrali lie on the persorl chargecl to prove that the vendor and the p"r..,,ri enrployed Uu him 'took a'll reasonable steps preienting .lrrnkcnness' or intoxica- tion on such pr-em'ises.
1.9. ,. If ary person withotrt law[Lrl authority, has in his possession arrl.qr.ran- tiry ol'a'y.intoxicarrt. knouirrg thc sa,r. to.lrave bcerr rrrrlarvlirily imp.,i-,e.1 , tr',rnsportcd or rnanrrlacrur.cd, or, knowing rlrat the pr.cs61-ibsd cllty iias nor
l>een paicl thereon, he shall be liable tJ i,rprjsonnient 1br a term which
rnay extenrl to two year: and shall also be Iiable to fine of minirnum o[ five hun-
dred rupees but not exceeding t\I.o thousand rupees.
4cl.(r )II an1. sh.mist, drug.qist, apothecarl, or a r]ispcnsary allovys
a,y intoxicant 'rvhich has not bcr:n L.oraficle niedicatecl for
n:ctlicinal purposcs to be consunred on his business prenrises
by any per:son not employed in his business, hc shall'be lia_
ble to imprisonment for a ternr rvhich may extencl td one
year, or to fine rvhich rnay extend to three thousa,ci rupees
or to both,
(:l If any,pcrson not en-rployed as aloresaid consllmes anv such
ir-rtoxicant on suc]r_ prei,ises, he shall be liabre t,: i,-,prison-
nrent or a te,n which may cxtend to three ,ronths orl to fine
whjch mav extend to one thousanil rupees or to both.
4.t , W]roever renclers. or attenrl:ts _to render {it for lrunran consumption
a.n_v si;irit u,hetl.rer rranuflctured in India or not, which has been clenaiured
or ha-s, irr his posscssion, any denatured spirit u,lrich l.ras been render.eri fit
lbr htrmarr consumptr'on.or in respect of which any attentpt has been made
to renclcr it so fit, shall be punished rvith inrrpiionrxent lor a term u.hich
nral, extend to t*o years and shall also be punishahle .r,ithfine uhich nray
c.xtt:ncl 1.o t\\,o tlrousancl t"upees.
+2. If any holder of a liccnce, per,rit or pass grantecl uncler this Act
or 1ny pet.s{)n in his ernplo-yment_ar'rd acti.ng on his behalf, fails to produce
strch. liccnt'c, pernrit or pass. or, the rlenranJ of any officer dulv ernporvererl
bv the (,overnment in this behalf to n.rake such cienrand, shali l,e j;nbl. t.,
6ne lvhich n-ray extenci to one thousand rllpees.
41, Il any holder of-a licence, per.rit or pass granted under this Act,
or any person in his enrploynrent and acting on his b;halt.
(n) in any case not .provided for._ in section 74, wilfully con_ travenes any rules nrade under section 76 orsection 77 i or (1,) ra'ilhrlly clocs any act in breach of any of tlre conditions of' the licence, pcrnrit o' pass for r.rhich a'penarty is not prescri-
bed eisewhere in this Act,
shall be liablr to fine rvhich nray extend ro five thousancl rupees.
11
Import, export, trdtlspott, ma- nufactut'e, sale or possession b! One pet.ton On dccount o;f ano- ther.
t2
+4. (r) W.l-ren_ any intoxicant has been inrported, ,exported,, trans_ ported, manulactLlred or sold or is possess"d ty o.ry person on account ofan,v other perron, and such other plrson knows or has reason to- believs that su,ch import,
"*pJri,"i."n.porr, . manuflacture or sale \vas, or that su:h po.rJr.ion i. on his account, the article shall, flor the purposes of this Act, be deenred, to have. been importe,.i, .*pJ,.t"i ,rrr.io*"a, ,rrrr_
flactrrred or sord hv, or ro r,e in trre por."*.ion
tot
,'J.].rlo, n",
PersoD.
(r) Nothing in sub.section (r) shall absolve anv person rvho ln)ports,.cxports, transports, nrantrfactrrrcs, se]ls or has p,:s. session of :rn intoxicant on account o[ another ,".rnn irt_ltability to any punishment under this a.r'i". I# ,nluluiul import, .*p?.,, trallspor.t, niallufacrure, .ul"-orl--por.".rion o[ such artlcle. +r. When any offence punishable unrier sectio, 34, sectio, 36, section j7, section j8, section 39, section +2, or section 43 is conrmiti"d tv urly .l^t::",:
in the e,.rployT.nt- and actir.rg on behalf or tl. },ot.t". oi"i..ti".n.",permr.t or pass grarired under this Ac1, sucli holdcr shall ol.o-b.',i.,.,.,.d ,.,have hirnseif c,inrnrittecr tr'," oir"n"" l,-,r;;; rr" estarrrishes that a[ dtre a,dreasonable preca.tio,s were exercised by hrm to prevent the comnrission ofsr.tch otlence and shall s,bject ," ,h.-pr'."irior,. oi r".ti*-fi rr"'ir"i.r."rrr"accordinglv, 46' No person other than the actuar orrrender srrall be pLrnished unaer
;T.j?:.i*
or section 45 rvith inrprisonr.nenr, except in defairlt o[ paynrent
If any Excisc Officcr -
(a) wit]rout reasonable grounds o[ suspension searches or caLlses to be searched,, any-.piace, under'colour .l ;;;;"tr;d;;; power conferred b,v tlris Act ; or (tr) r'cxatiously.and rrnnecessar.ill,seizcs any property oI any |:l:?]1,:,r-
the prerence of
,seizing o, ."o..liing tol ony o.t1 clc Irablc to conlrscatioir urrdcr this Act ; or. (c) vexatiouslv and rnnecessariry r'ietains, searches or arr.csts Person ; or
Criminat, liobi-
.l
itl o.[ ]irrutr"
,for act.r o[ ser-
YotltS
ImPt isonment
under section +4
or' 45.
Pe6rltl, 611. Pr-
ci se Olficer
naking vayali-
ous seorcht Sei-
2urc, dssenTjon,
arrest or refu-
sing duy, or
being q4iltv oJ
cowordice,
Penalry.for
2[ence5 net
otherwise puni-
shable.
Pevlty Jor at-
temPt to commit
o ffenc",
Enhonced punish
menl aJwr pre-
vious convicticn.
47.
{'
,b
(d) .without lawful excuse ceases or refuses to perlorm or drarvs himselfl from the dutics of -his otfice,'u.l"r. cxpr- :1r 11: ;:i f : f : ;*I l;' il[', l],'".*: ",'J :* " f:l ;x;
ntonth's notice in writing ol his intention to, do ", ; or (") is guilty o[ cowarclice ;
he shall be ]iable to imprisonment for a term wlrich may extend to one. year or to fine rvr-rich rlay extend to truol thousan,l rupees or to bo[h.
4S. .If any person i1 c3nvicted of an1,^act in contravention of any provisions of this Act or of a,y .rr.r, ,roiifi.ations or or ders ma.de, issuecl or given rrnc.ler this A.r,_ [:l ot'r',i.r., a penarty is not prescribecr elsewhere in this Act, he shall be liable to fine which'mav cxtend to one thousand ruPees.
49. Whoever attenrpts to colnmit any offence or aids ssion of any offence Punishahlc un.ler this ,4,ct shail be ment provided lor srrch c,ffcnce.
io.. , ,Ii any-person' aflter having previo,sly been convicted of an offence punishable under section 34, secti6n 4o or section 4r or under similar pr,ovision
1T
u,'y enacturent, rule or notification- repealed by this Acr, subse-que,tly cour,rits and is convicted of an offenie pLrnishable under any_ofthose sections, he shall be lial-,le to twice the funishn.rent whichmight be imposed on first conviction under this Act l r:r: abets comrt-li-
Ii:ble to punish-
{l
#
1I
tl.
12
Thinlls liahle ronf scation, Of{'enccsI>y cttntpa ni es, (Lr)
\2,(r)
13
provided that in the case of conviction for a second or subsequent. off.:trce under clause (a) or clauses (c) to (f) ^of section 3'4' section 4o or
,""iio,-, fr, h" shall bl'liable toa sentence of ir,prisonment fot.a. term of not less than one nronth anil with fine, and in the case o[ conviction for a second or subsequent offence under clause (b) of section 34 or section 4r ' i;;;"..oi in-r1i.i.o,-,1-r1ent for a term ol not less than one vear and with fine. to 5r. (,) Whenevei: an olfence punislrable under this 'Act has been comn.ritterl the intoxica nt, materials, still, uter-rsil, inrple- nrent.rncl.lpparatt]sinrespectoforbynrearrsofwhiclrsuch
offence hr" 1r.". commitiecl shall be liable to confiscation. (,)Anyintoxicantlawfullvirr-rpo-rted,transported,i]ranuflac. ,turerl.anclinpossessiono'.oldalorrgrvithorinadditionto any intoxica,it *hich is Iiable to confiscationunder sub'section
(r) anrl tl're receptacles, -packages and coverings,in u'hich or
any such intoxicant as 6rst aforesaid, any^ such. materials' stiil, utensil, irnplement, or aPParatusas aloresaid' is found ancl the aninral, cart, vessel,
-iaft
or other conve'anceused
in carrying the same shall likewise be liable to confiscation:
Provicled that no anin-ral, calt. vessel,
raft.orotherconveyanceaSaflor.esaidshallbeliableto confiscattionunlesstheolrynertheleofisprovedtohave been implicated in the comrnission o[ the of1'ence' Explanation:ForthepurposesofthisSection..6lA,ner,,in. clr-r,l"s, in relation to nay anirlal, cart, vessel, raft or otl-rer convey- allce "
i"i if it is the possession of a minor the guardian o[ such minor' or
if it is the slrbiect ol a hire-ptrrchase agreenret.rt, the Ferson in possession thereof under that agreement.
Wl-rere any offence puniohable under this Act is cor.nnritted b.y a collpan), every Director, I\'lanager, Secretary or ?gent of tlre conrpany, unless such Director, Manager, Secretary or agent ptlu.u that the offence rvas cointnitted withouthis knnlil",lr:" ol conscrrt, siull be deemed to be guilty ofthe offence und shall l,e liable to be proceeded against and Pun- ished accordinglY'
Notrvithstan
Explanation ; For the PurPoses of this section-
(n) "cot]tpa.try" nleens '3' b'ody.colporate a'nd includes a firmor other assc,ciation ol intlividua'ls ;and (Lr) ,,Dir.cctor,, in relatior-r to a firn1 ltleans a Pal"tnel of the finn.
51. (r) Whenever arly person is convicted of au offence ^punishable uncrler the lrrJri'rio,, of clause (d; or ciause (e) of section 3 4 or section 4r, the court convicting such person nray,.atthe - t.i.tle of passing the sentence ou such Persoll, ask himto execLlte u' 6o"i for a sum proportionate to 1-ris mea.ns, with of without sureties to abstiin frorn the commission o[ any o[Tencepunishabletlnder.thesaidprov.isionsduringsucl-r period ntt exceeding three vears, as it may direct' (z)TlreprovisionsoftheCodeofCrinrinalProcedure,r8g8 sha.ll mutantis mutandis aPPlv to all mattel's connected with such bor-rd as if it werea tbnd to keep the peace.required to be executed under section ro6 of the said Code' S+. Whoever abets an offence punishable under thisAct slrall, whether J.,.h ntf".r"" is or js not cornmitted in consequence of such abetment :rnrl notrvithstanding anvthing containcd in section rr6 o[ il-re Indian Penal Co,l", b. punished'on tonril"tion lor such abetment, with the same punish- rrentas i's provirled fol tl"re pr-incipal offence'
(z)
I
4l t
J
DentrtnC.for sectrt'ity.J67 ahstoining -froru cttnl.n j55iop ol certain oJfenccs' Pcnalry Jor
abetntet't t "
5oJ' 1898
4goJ t86o
13
r4 yenalty .fo, St. Il any licensecl vendor, ol any person in his ernployment or any scllinll tn per- pers)n ;rcting on lris behalf -
sonsundereigh- (o) in contr.rvention of section zo, sells or delivers any liquor tecn lecrs, or or ihtoxjcating drug to any person apparentll, uncler the age employin5l o[ eighteen years ;or
petsons under ' (b) in contraverition of'section zr, employs or permits to be eightecn years enrployed on any part o[ his licensed premises refen'ed to oi w6nt6n gJ in that section, any person under the age bf ei-qhteen years on-v ose'
n* ,nottT."iivot,T:rHjiJ,{,"il*ir,,", extenir to one rhor.rsanrr rL,pees. Further provision g(t. Wher.r anything mentioned in sub-section (r) and (r) of section 5r {or confscation is tbund in circrrmstances which aftbrd reason for believing that an offence ptrnishable under this Act has been comrnitterl in respect o[ or [1, n1"nrlu the-reof,, or u,lren sr.rch an offence has been committecl aurJ the offer-r
I'rovided that no such ordet'shal} lre made until the expilation ol one mont]r fiom the da.tt: of'seizing the thing or anjn.ral in qucslion or u'ithout hc.rring the yrcrson, it'any, claiming ar'y right 1l',ereto, and the evidencc, it'any, v.hich he prodr-rc,:s in sitliport of l.ris claim :
Provideil I'uither that if the lhing in queslion is liable to speedy and natulal dcc.ry, or if the Exci.se Contissioner'is o( oPinion that the sale of the thint' or aninrai in rluestion wor,ld be fol tlie benelito{ !ts orvtrer', t}ie Fxcise Comnrisloner ltlav at arty titlre rlirc:ct rt to [.'' solti. .q7. (r) Whcn ar.ry licence, pen.nit or pass gr.rnted uncler this Actis I;al:lc to be cancelleci or susPer:rded uncler: clause (a) or clause
(b) or clause (c) of section 28 or vr,lro is resorrably sr-rspected ol havir-rg conlmitted of an oflence under this Act, other than an offi:nce ur-rcler secticln 47, the Excise Comr.r-rissioncr or ant' Excise Of6ccr special!y empoivcrecl bI the Gor,cmrlent irr tl-ris behalf', instead of eniorcing such ccn- ccllation or stispr:nsiorr or institurirrg ol'prosecution in rcs- pect of such ofl'encc, n-ray acccpt flom the lrolder ofsuch licence, perrnit or pass or from such persons, by way o0 con-r- position, a surtt of Inolle-v not exceeding five hunclreci t'upees and thereupon such ]rolder or person iT in crlstod1, shall be discharged and no fr-rrthcr procceclings in rcspect of strcl-r liabilitii or offence shall be tal
(r) If in anV such case reft:rred to in sub-section (r) any pr"oper'l-y has been seized as liable to confiscation under this Act, the Excise Coml't-tis5i61-'sr or any Excise Officer enrpowet'cd in that behalf, nray release the sar-ne on receiving payment olr the valre thereofl as estitratec] by him olr' of suclr sinrilar sum as he may think fit.
(l) The Excise Commissi,rner or any Excisc Officer nray also, after the institution against arlv person o[ any prosecution in respect of anv ol{i:nce under tl-ris Act ot}rer than tl're off'ence rurrder scci.ion 47, collpound the offence on paymer-rt l>y srich person, of a sum of nronev not exceccling five hunclred _ rllPees.
CI-IAPTERVTIT
Detcction, Investigation ancl Trial of offences and Procedure Porter to entq 48.
opd inspect, ond
pov,er to test ond
seize measutes,
Any ol tiie follou,ing officers, nanre]v -
(a) the Excjse Conrmissioner ; or (tr) any Excise Olficer not belolr, such r.rnk as the Government rnay, by notification, appoint may, subject to such restric- ions as r-nay be prcscril;ecl ,-
(i) enter anrl inspect, at any tirne b'r,da,v or night anv place in which anv licensed rnanuf'a.cturer carries on the manufhcture ol, or store any intoxicants ; *
t
$
Powqta
co ntpou nd
offenees.
1
$ i x
14
L
I
l> owe t to at re.\t without. 6tAt),Atlt, tO teize art.icles liable to
confi5cctti6l't ttnd h moke searche.r, l> o',ve r to issuc warront o.f
A l'r e.tt ,
Power to issue seotch w611nn1. l'ower oJ the
Magisly1se16
arrest or sedtclt without issttinfl tvatta nt.
l5
(ii) erlter and inspect at any tinle during r,r,hich the same rnay be open, any place in which iny intoxicant is sold or kept for sale by any licensed per.son ;
(ii) exaltline the accounts, registers, passes and sllch other documents as may be prescribecl in this behalf
. maintained in any such place as aloresaid ; (iu) examine, rest measure or weigh any matbrials, still, implements, apparatus_ or intoxicant found in any sLrch place as afolesaid ;
(v) seiz-e ;1py intoxicant materials, still, utensils, imple- nlents or apparatLls relened to ir.r clause (i;, clause (ii; or clause (iv) together with any accounts, regis- ters, passes and'other docurnents referred to or ilffi':::,,1i}i',::X;imn,':,.'J
cr ause (i ii ) fo und
(ui)
Yd nYi:T, fr1fii':,9ffi",[':;I"1;*,::which" he has rcason to beliei,e ro bL lolre. Sg. Any ol the lollowing otficers namely :-
(a) afl olficer of the Excise Department not belorv the rank of Excise Sub-lnspector or
(b;l anv otl-rer oFficer empowered by the Governnrent in this behall by notification may, subject to any restrictions as nray be irrescribed
(i) arr:est without warrant any person fbnnd comrnit- ting an offence punishable under section 34, section 35, section 39 or section 4o t
(ii) seize and detain any article u,hich he has reason to bclicve to be liabie to c<;nfiscation uncler tiris Act or any other lar,r, flor the time being in lorce relating to t lre excise revenLrc ;
(iii) detain and r"o,::h, any person upon rvhonr, and any tcssel, r.rft, vclriclc, aninra], package, receptacle or covering in or upon whiclr he nral hare reasonable causc to suspect of'havingany such article; anri (iu) search and seize any excisable attr'cje r.rnder-lock k"y. godown, house, almirah or sl.rowc.rse suspected to have kept such artjcles.
6o. A Magistrate empowerecl to irv offences pur-rish.rble nnrler this Act may issue a \e'arrant for the arrest of anv persorl whom he has reasont to believe to have committed or abettecl the comn-rission of any offence punishable under section 34, section 35, section 39, or sectjon 40. 6t , If- a M.'rgistr.rte enrpowered to try offences punishable u'der this Act upon infbrnration received and after such inquirv if any as he thinks neces- sary, has reason believe that anyoffer-rce punisha.ble under section 3+, sec- tiorr 3 5, sectior-r 39 or section 4o i-ras been or is likelv to Lre conrnritted or abettecl, h.e n-ray issue warrant to search lor and to'seize any'ir-rtoxicant r-nate'-rir1, itil1, ut.ensil, implen-rent or appar"rtus in respect of 'which alle- gecl offer.rce has been or js lil
62. A Magistrate en-rporvered to try offence punishable under this Act niay at any time-
(o) arrest, or direct the artest in his presence, of anv person for whose arrest he is corlpetent at tl-re time and in the circumstances to issue a warrant under section 5r ; or
(b) search or direct a search to be n.rade in l.ris presence, ot ar.ry place -or- tlre search o. which he is cornpetent to issue a search warrant under section 6 r,
15
?ow,er o{ Excise Olfcer to
,rcarch witltout a tvot'fant. lnJormation ond aid to Excise Oficers.
16
63' whcrerr any Excise oflrcer not bero\v such r.lnk as t]re Govern- nr.,1r,nlol,bv,notification, appoint, h.rs reasor.r lo belie,.e that a, offe.ce punishable nnder section 34., section 3S, section j9 or section 4o has been, is being, or is.like-lv to be .ommittec o"
"["tt".l a.,.1 thrt o ,"o..1, wa'l'ant cannot be obtainerl without affording the offcncler a. opportunity o[ esc.aping or 6f . coucealing evidence oF th" "tr;;r:;; ;; ;';r, after recordinq the grounds of lri^. bElief, ar anv rjme lrv doror.,rinhr-'.nr.r. ,r.l search any place, and 1ay seizc anything fLun.l ther.ein'*ni.t,T" hu, ,"rro,., 10 l>clieve to be liahle ro c
any documert \^.hich ,rav furnish evidcnce o[ the ."-,rri.riil., of allc_
gcd offbrice and if he thinls proper, arrest any perion fou,cl in s,ch prace 'n'honr he has reason to betere tJ hou" coilmitted or abetted any sr.rcr,r off"enceas aloresard.
64, (,) Eve,ry C)fficer <.r[tl-re Gover,r,ent shall Lre bound, subject
to an1, rules rnade under clause (k) of sub-section(z) ol secti,n
77 ro give ir.nmediate ir.rfbr,ation to an Excise officer of ail
breaches
:.f i.y o[ the provisions of, this Act rvhich nray corre to his knorvledge.
(z) Every officer ref errEcl ro in sub-secrion(r ) and evcry viriage agents ancl all panchay.ats shall be bound, sublecr iu any rrrlt s t har ma1. 'be ,noi", ,o qir c reasonabic aid'to .rny Hxciqe Olfict'r. i,i^.a,lryinS out r lie p"rorisi<,n5 of tlris Acr, ,r1. ,,f, any rrrle, notificatii,n ir oxler.nraclr'., issucd or giv, n undcr.this 65' (r) The Excise ion-r,rissionerl nray, rvithotrt the orcler ol a Mlgistl'ate, invt:stig.rte any off,,nc. punishable rrncler. this Act which a Courf having jur.isdir:tior'r over the local ar.e u'ould h
"r ch"pl:,: i?*;; i;Jtxli:"#,.d;;lxl:i,.i::::;.,1::",:,;;: 5 o/ r ses. relating tc r hc place ol inquir.y or rrial (2) Any. other Excise Officer.speciill.y enrpowered in rhis behall b',' the Gover.nnr::, in rcsl:ccr of all ,.,,1 any specifiecl class oi,
oi1i,,-,.,.,. Prurishal,le un,,l".'tl.,ll; Acl nrav, g,i1ho111 thg order
r>f a Maoistratc, invr-stig.rte an,v such off"r." u,hicl-r a court
having jui.isdicti, ,., o.,,.ritl.," locaI area to u,hich such olficer
is appointed" would have porvsr f. inquire inlo or, try
under thc a[r,r.csaid proui.:c,r,s. 66' (,) The Excise Con.,,ri.rio,r". o. ory Excise Oflicer r.uay, after
recorcling in .uf i1111g his 1s;r56n loi suspecting the comnri-ssion of an offen,. "*,hi.1., h" i, "nrpo*.....i"to investigate,e rc i.cise. (a) ;l];,:l :,;",,i:ffI;:i:T1iJfl: :.::l,r ?i1[:
(), a l)olic(, Sration lrv sect.ion r6o io r7r ol t]'rc j Sr ggs
Code c,l Crinrinal lrroc.eclure, r g98 ; and (1, as tegarris oflenccs punishable ,nder secr.io' .3+. se5tjon jt, scction 39 or section 4o ofthis Act, arry oI ths porl sl s c6nlcrr cd gpon I)olice Oflrccr. irr lesp.ect of cognizal>le of{'cnces by firs;. clause of srr6_
secfion (r ). of section 54 and sec,iol 56 ofl the saicl Cotlc and th" saicl trortin of the said Cocle shall
appl;, n6.o,..:.1ingl-y, sul;ject to any restrictioris or r_r_rocli_
fications us moy- i.e preicribed. (t)
f,:li::],- iny resrr.iririo, as rhe Gove.rr*enr nray inrpose, U)c Lxcisc Commjssioner or an Excise Office.
"l,po*"r",1 unCer sub. ,.,u"g,,i.:.".'J:::t)..;t;:.::.,::f.r,I"l:#i,ll,Lrf ;,f
,,:;
writing, stop further proceedinqs against anv Dcl.sons con_ ccr.ncd, or_supposc
",r; J,r.".""*r,.n (r ) f:,i::, e*"ii" orn"..'.;b;;;";;1..r,,_. .i*,,.".i,g".d.\J./ r ur- (ne purposcs of scction r66 of.t]te Coc.l. of Cl"nrinalProceclure,_ -, g98, the area to *hi.h an Excise Ol{icererrrpovr.erecl rrnder sub_secrion 1z sha, 1,. a..,," j' r. " i,. I' i, i, l"',rll,:"".:,:.lo . r.,in, oo,iifilllshrrl be deerrred tn tru th"'ofn"l.r. in crrarge of such station. Povar 6J ths
Excise Contntis-
siottcr ond
LLt'tutt1 t:XCtte
Olfceys p
it'tt'euiqote
o;fiences.
P6u,grg qn(l
duries oJ Excise
Conmis-
sionet' and
certain L-xci se
OlJicers invss-
tigotino 9fencc,s.
",, s
16
(+) rit As soon as an investigatiol by the Excise Cornmissioner or by an Excise Officer empowered under sub-section (z) ot section 55 has been
"on-tp["t.d, il it appears that there is sufficient eviclence to justily the lorwiiding of the accused to a. Magistrate, the investigating officer, ,irl"s he pro- ceccls under sub-section (z) o[ this section or un{er secticn E7 shall submit 1 repolt
'which
shall, for the pur.poses of
section r9o o[ the Code oi Crir.ninal proceduie, r89g, hg cleerned to be a Police r:eport to a Magistrate having jurisdiction t() jD.juire ;nt-oor try the
"u." "-rrd "n-rpo*"."J _t-o
take cognizance of offences "on police r.eport, Wherr a Magistrate iss:es a w;rrrarlt ror the arrest oI any per;on unrler this Act. he shall in .'very s..rq h case dire.i in the manner providetl in section 76 of the Cocle of Criiirii,ai Procedur"e, r 89S, tha.t such person shall be 5 d r898 r,,leascd,f i'orrr ctrstod,v. orr l.;il or, iI t]rc I\J).gisri.etc tlrirrlis fil, 6n his orvn ha,rd.
'When any perscn is ar.rested otherivise rhan nnder a war.rant uncler this Act and i" prcpared to give bail, he shail be rt:lt:aseil or-r baj I or at rhe discr t:tion Jf t he o{ficer I elt:asi,g hin.l, on his owrr hand.
All ilxcise Olficers r-rot belorv slrch rank as nta), be enr_ p-owered b.y the GovernmLnt lray accept bail.
If the arrest be rnac']e otherwise t]ran trnc]er a rvarrant irv a person or officer not e11poo.."."4 to accept Lail and ii.r,, l.)er"son arrestecl is prcpared to gile Lrail, the officer. or pe rson nraking.the arrcst slrall, lor that i)urpose, tal
Br[ds taken uncler this sectiorl florn pcrsons a,rr.esLed
cther"wisr: tl-ran uncl r u,arrant shall bind -such person to
al',I)eiir belore a Magis11"o1" or other officer enpor.,r.ered under
scr.iiotl 6 i to inveSri.qate thc c,r.se. 'fhe provi.;ir:n,risr:(.tion:i 49B 1o ,a2, Sr3, 5t 4r 5r 5 and 1r6 o[ the Co
rr,ay be, in cvet'y case in wlich baii is acccpted- or a, i,,o1.l - -
tal
A bor-rd ta.l
sub-section (6), be cleenred to b: a boird under tlie Cocle of
Criminal Proceclure, 1898. 5 o;[r S9S
Articies seized un
unless securitv lbr their appear"ance belore tl-re Excise
Conrr-nissioner or an Excise Officer. errporverecl under srib-
section (z)ol section 65 to investigate the case be taken,
pcrsons
.
arrested under such a u.arrant shall be produced irclore the M;rgistra.te errporver.etl to trv the offencL under tiris Act
Artlclcs scizecl trncicr sect.'ion 58, sectiou 59 or section 6r and pclsons alresteci urrder the Act by pet.sotis or officers not having autJrority to release arrcsted persons on bail or on tl-reir owll [:ond, sh.rll be prr:dLrced l.,e[ore or fonvarded to - (u)the Excise Contnrissioner or al1 Excise Otficer eu]- por.r,r:recl unci,:p 5111.l-5.ction (z) ol sectior-r 65 to inves- t.igatr' t hc( aso, or'
(1,,) the nealest l:-xcise Of{-icer s,ho has authority to release alrested person on bail or on their orryn bond. Wl-ren a person arresteil is ploducecl belore an Excise Officer , who l-ras authority to release arrested person on bail or on their own boircl, sr-rch officer shall forwar.d such. person to, or take seculity for his appearance beore tlie Excise Conrmissioner or the Excise Ot6cer emporvered
r:r-rder sub-section (z) of section 65 fo investigate tire case, Security ttnl
ba)1 .
Protlucilon {
a1yfi6les seized
anci pcrrbn.t
aI restcd-.
(')67.
Q,I
(:)
(+) (s)
(.6)
b)
68.
(,)
(z)
(:)
17
Cu$oCl h! po- lise Pf articlcs seizect.
l8
When any article seizeil cannot conveniently be convevecl belore as officer referred to in sub-section(l) o, .,,1r_.".iio, (z), as the case may be, tJre person makineti" seizure shall dispose of such articles in sor.ue place o[ sa'fetv and forth_ w:th report the seizure to such ln of6cer.
Notwitl"rstanding anything elsewhere containecl in this Act, vr4ren an articie se'ized under section jg, sectiol Sg, section 6 r or sectjotr 53 is su[rject to specdy decav. su.l., article may be destroyed in accordance with /11. .rl"'r' ,.r1ad".
trnder clause (n) of sectior.r 77.
69 r All oF6,cers in charge of police statio,s shalr take charge
ofand keepjn
^
safle .uitudy, pending the orc]ers of"a
Ma^gistrate, or of the Excise Conimissioier, or an Excise
Officer erlpowered ur.rdcr sub-section (z) olsection 6g to
irr'e56ig21" the case all pe'so.s arrcsted'and ail article seizec{
under this Act and__rrrought or derivered to them, and shail
allow any Excise Officer who ntay accompany any such articles
to the police station, or .r.r,ho ,.,"u lr" deputed lor the pul.pose
by irn officr'al superil;r to alfix Iiis seal to such arl.icles and
ib tok. ,",.l.,pId. of and lrron-r them.
z All samples so taken sharr be searecr .r,r'ith the sear of the
officer in charge of the police station.
7o, When any Excise Officer below the rank of Excisc Conrnrissioner, or
any off cer in charge o[ a Po]ice Sta,tion nrakes or recejyes irrfbl-nrtion of. ,nv arrest, s^eizure or searc]r undcr this Act he shall, rvithin twer-rty-fbtrr. hours thereafter rnake a-fuli rePorc of all the Partitular:s o[ the arrest,
scizure or searci-r, or o[ the infornration received to the Excisc Commi_
ssionr:r, and to the Excise officer, if any, enrpowerecl uncler sub-sectio.
(z) ot section 65, rvithirr the local limits of rvhose jr-rrisdiction tlie arrest, sr..izure or search u,as tnade.
7r. . Atry...wartant issued _bv a Magistr.ate under this Act n-ra1, bs exr:cuterl by. the_olfice1 to who,r the r.r,arrait is directed or by a,-,y'other o{ficer selectecl by the Megistrai:e for the purpose.
72. r No person arrested under this Act shall be detai^ed in custody for a longer pcriod tha'u,der a.lr trre circumsrances ol tlre case is reasonebie and such periocr srrari not, wi,rr- ort thc aurho.r-itv of a r\4agistrate, cxceecr twe'ty-tb.r: lr.ur.s, exclLrsive of the tinre ,..issar_v lor tlre 1.,1,n,.ri {l.onr thr:
pJace _of arrest to_the place wirere the- Coiri.t of Magis_ trate l.aving jurisdit.tion to inqtrire jnt6 ald try the casc si tuate .
z E'ery o.fficer excc'tin-q a warra.t issued urclcr. this Act, arrrl
every OIficer" r:ther than the Extisc Colrmissioner. ,.,.,nkir_,g
arrests, searches or seizurcs under this Act shall, fbr the
porposes of the Code of Crinrinal proce_clure, r898 be
deenred to be policc officers.
73. N. Magisrrate othe'tha, a J.clicial Magistratc of First class s]rall try ar-r ollence punishablc undcr- this Act.
7+. No Magistrate slrall take cognizance of an offence referre
behalf bv the Governnlenr ; ol.
b in section 42, +3, clause (d) or clause (e) of section 4.7, orsection 49, except on the co.rplaint or report o[ the Excise
commissioner or ar1 Excise officer authorlised by the Excise
Comrnissioner in this behalf.
7g, .The provisions of section r9r of the code of cri,rinal procedure,
r898^shall not apply in any case in rvhich a Magistrate takes cognizance o[
arr oHence under this Act on the report of any officer reflerred io ir, .lru.e
(a) or clause (b) of section 74. Repon darr-
est, sejzures ond
search es,
Execution
"iwarf ont. M6yintunt pet,- iod of dekn- tion.
tr'la gi g.y6 1s., havin4 iuris- dictiott to tty oj'"nces.
Initiation
"Jcertain Pt osecu- tions.
Bar to 1lans{er
"f trial on opplicotion
"J occused,
18
power ,1"he Gover nntent to ntake rules, Ihe
fbr
(z)
t9
CHAPTER IX
MISCELI,ANEOUS
Governrlent may, sutrject to previou; make rules carryir-rg out t]re provisions of this Act. In particular and rvithout prejudice to the genei'alitv ofthe
(.)
tbregoing po\,ver, sucl-r rules may provideflor prescribing the porver's ancl duties o[ officers Departr-r-rent ;
of the F.xcise
(lr) regulating tlre delegation ol any powel's by the Excise Cor.r-rn issoner under clause (vii) ol sub-section (z) of section 5 ;
(") declaring in u'hat cases or classes of cases and to lvhat autl.rorities appeals shall Iic fi'orn orders rvhetlrer ori- ginal or appellate, passed unclcr this Act or under iny rLrle made thercunder, and for prescri bing tl.re titne and. n'ranner for presenting ancl tl're proceclure iol deaiing rvith, such appeals l
(,1) rcqulatir-rg the im1:rort, export, transport, sale,pur. clt,r:;r,:, ;-;os-"cssiotr or r:<;nsrrmptir:n ol' an'", intoxicant- ; (.,) t'equiating the periods lbr which licerrses ior the rvlrole- salr: ol retail ver-rd ot' auy intoxicanl. ma/ be gratrted, and the nnmber ot such licenses lvl-rich may bc gr:ar:' tecl for any local a.rea ;
('i prohibiting the grant of licenses for the retailsalc of any intoxicarlt at any place or q.ifhin any localarea cleso'il:ed in the rulcs, or for definirrg places inthe vicinitv r.lf wlrich shops for tl-re reta.il sale ofany intoxicant shall not ordinariiy be licensed ;
(Sl prohibiting the grar.rt to specified classes of persons of licenses or any particular kind of class ;
(h) cleclaring, either ger.rerally or in respect r:f areas des- cr:ibed in the rules, tl're persons or classes o[ persons to whont any intox.icant may or mav not be sold ;
(i) prescrii:ing restrictions subject to which a licence, permit or pass granted under this Act may be cance- ile
(i) re.qulating the procedrire to be lollor.r.ed and prescri- l;ing ti're rrrai:ters to be ascelt.airred belore ar.'y licerrce for the wholesale or retail r.encl of any intoxicant is granted lor any locality ;
(k) for r:estricting the exercise of any of the povvers con- ferrecl by section 57, section 58 and sectiou gg ;
(l) for declaring the Excise Ol{cers to rvhort and the ntanlrer in rvhich, information or aid should be given turrrlr,r sccl ion 64 ;
(m) lbr the grant of expenses to witnesses ; (,.) lor the
_grant-
of compensation for loss o[ time to per- sons released by an Excise Of;ficer trirder tl.ris Act on the- grour-rcl that they have been irr.rproperlv arrested ancl to persorls
-
charged belore a - lu/tagisirate with
offences
_punishable urrder t].ris Act and"subsequently acquitted ; anil
(o) for prescribinq r-estriction or rr.rodificatiorrs in the application to-Excise Officer of the provisjor.rs of the . Code of Criminal P^rocedur-e, 189g, relating to powers of police olficers u,hich are referred "to in
sub-section (r) of section 66 o[ this Act :
Provided that any such rules may be made
without previous publication if the Government con-
siders that they shcrLrld be brougfht into orce at once.
i-
19
Furthet power 77, of Gavetnnrcnt to make rules.
20
The Govermlent may also make rules _ (") for regulating_ the manufacture, supply or srorage of any intoxicant and in particular ancl without preludice to the generalirv of this provision, may make-;rl.; r;;';.gr;r,;r*_(i) the establiilun.nt, in.pJ.tion, supervision.nranasc_ q;i,'il ;::#' "?',il,,I:;;*J * x**i:,rO
11.::ranci of fi tit ngs, in.,pt "n,,"nr."'ri,j,r*;.tus therein ; (ii) the bottling,ol liquor lor purposes o[ sale ; (b) lor fixing the streng-th,.price or qr';.i,ry i, excess o[ or below *hich an-y intoxicait ,fr"if- *ril"-'.rppf ,"a or sold, and the quantity in- excess of which denatu::ed spirit shall nur,tr" -or"_
"':1"T.:L1, for prescribing a 'tand"'5 oi
"'q;'ril ff n::v
(c) lor declarinq lroi.r, spirit manufacturecl in India shall be denaturecl:o
(d) for causing .pirit ,o nranufactured to be clenatured throuslr the agency or under the supcrvision
"t .".r*,;r'ril """#,_ ntent :. |rr rscer-taining rv.hether any spirit so manulacturecl has been rlenatured; fbr',regulating the deposit ofanv intoxjcant in a wareh.trse es_ lablished, arihor-iscd or continued under this a.r, l,.,J'if," .__ moval o[ any irroxicant fi.or., any such *"."fror." t; i;.;' ;;distillery or'brewery, ; for prescribing the scale of fees or the manner of fixing the feespa_va.ble in res]:ect oF any exclu..i". p,;;il';ge grantccl urrder section r7 or an)/ licence,. pernrit o. 1rlr. g.oit",iou,_,d". rf-r,. n"r, 3r
in re;p1ct of the storirig of anv' intSxicant; lor regulating the time, plice and nlanner o[ por,ll"rt o[ sr-rclr Iees;
fo^r presclibing the restrictions under rvhiclr or tl-re co.cli.tion o[ which any'licence, permit o_. puo, may- be granted and in par.rjcutar, and *ithoui _ prciu.lic[ ;;
-;i;3
gener.atitl, of this provision, n-ray make rules for -
(j)
":f,,:Or:l5^dre admixture with anv intoxicant or any articledeemedtobe'noxiousorobiectionable;
(ii) regulatirg or prohibiting rh" r.e,jrlction ol liquor l,v a .ircensec[ ntanulacturer or licensed venc.lor f.orr,., a hig,her to a lo.rver streng,.h ; (iii) t_I;:,:::I.lhe .n*arure, and r.cguhtirrs, rlrc .1n.an€,cnr(,nr or ure prenriscs in whch anv intoxicarit ,.,r1, Ire soJ,i, a,r.l pr.escribing rhe notices to ie exposea ., .i,.f-r p*_rser', (i,) prohihitin! or regulating .t.
"nlpto"rnrent by rhe licc.nsees or an.v person or class ol pc.ion. to assist hi,, in t.,,, busincss; ,(..) prohibiting the sale .t liy inroxicanr cxcept lor cash; (,i)
ffr-..::IiS]i_e days and h.,,r.s during "r.,i.r-r "ny ri.",liseo premlses nray.or ntay not bc kept"open, ancl , pro.,i_d.ing for the closing of 'strch pr.-il", on special occa-sions;
(vii) prcscribing the accounts and registers to be ma.intained ::.il::","::::1.:" be sulrmittei- b, the t;;;;';.i.t,;sro In('tr DuSlness;
(viii) requlating the transfer o[ iicenses; j;;.^flescribing the parriculars to be contained in licenses, per- mlts,or passes granted under this Act; lor the plyme_nt oI compensation of Iic.nr"es whose premises are closed under.section zz or under any .rf" ,*aj";;";sub-clause (vi) of clause (i) of this ,.;;i"ri"
(.)
(f)
G)
(h) (i) (i) (k)
20
Recovery of dues,
2L
0) for prescribing the time, place and mannerof levying duty on intoxicants;
(rr) for providing lor the destruction or flor the disposar in any other manner, of any intoxicant deemed to be unfii fo. .,..;
"rd . (n) lor r-egulating the disposai or, destruction of articles or things.con6scated or seized under the provisions of this Act. Explanation r: Fees may be prescribed under clause (s) of this
section at diffcrent rates for different classes of exclusive"irivilege,
Iicenses, permits, passes or storage, and for different areas.
Explanation .z : Tbe . price. of an intoxicant as fixed by
rules made under clause (b) o" this section shalr be deen.red to have
' always be.etr exclusive of,any tax, surcharge, additional surc6arge or
or any other impost on the sale or purchaie of such intoxicant"levied
under anv law for the tinre bcing in force.
78. (,) 'l'he ioliowing moneys, ,,ni.,.,"ly r-
(o) ail excise revenue; (lr) loss that rltay accl-ue when a grant has been taken under management by tlte Excise Comrr-rissioner;
(.) all ar-nounts due to the Government by any person on ' account of .rny contract relatingto the excite revenue:
nray be r..,.overed frorn the- person pr.i-marily liable to pay the same, or frorn his surety, if any, by distresi and sale 'oi his r-noveable or inrmovable property in accordance with the law relating to recovery or public ' demand for the tirne being in force.
(z) When a grant has been taken under nranagement by the Excise Cor-nmissioner, or l-ras been tra,nsflerred Ly him, the Excise Con-rmissioner rnay recov_er in any mannei authorjsed by suir- section (r), any money ch-re to the grantee by any lessee or assignee,
(:) When ar-ry money is due in respect of an exclusive privilege to a grantce referred to in section r 8 lrom any person l-tding uncler him, such grantee may apply to the Excise Commissionei and he lnay recover such ntoney o1 |is befialI in order of the ways provicled in sub-section (r).
?ower of Covcr'- 79. The Goverument rnay, [:y notification, cither rvhollv or parlialiy, ]4mertt to exem- and subiect to such condition, lf anir, as it may think fit to'intpose,'exenrpt p,t inroxicants any intoxicant fi'on-r ail or an,v 9f.the-provisions of tl.ris Act, eithlr through- Jt'on provisi611.r out Sikkim or i1 any specifred local area, or for anv specified period "or-2f Act, occasion or as regards any specified class of persons. Protcctiot't "J 8o. No strit ol otl'rer_Procet:ding shall lie in any court against the Govern-
oction token in nrrrlt or any Excise Officer for any act in good faith done or ordered t"o be
good-faith. donc itr Pr]rsu_at'Ice of thjs Act or o[ anv other ]avr lor the time being in force
relating to the excise revenue.
Limitation oJ 8r. t?l No Civil Cor-rrt shall tl'y any suit against the Government in
5vi15and pro- resPect o_lanything doue or alleged to have been done in pur-
secutions. suatlce of th.is Act and except .ryith the previons sanction of ihe
Government, no Ir{agistratc
"shall take cognizance or any cl-rarge made against ar-ry Excise Olficer under this Act, unlesi the iuit or prosecution is instituted rvithin six months alter the date of the act complained o[.
(z) Notwithstancling anything to the contrary contained in this Ac-t
-or
in any o^ther: Iaw for the tirne being in force, u,hen any Sub-lnspector of Excise, or Assistant Sub-lnspector of Elcise or Excise Constable is accused of any offence alleged to have been committed by him while acting or purporring to act in the djs- cl.rarge ,o[ his official duty, no court shall taki cognizance of such offence, except with tne plevious sanction of the Govern- ment.
Exception. "J' 82. Nothing in the foregoing provisions o[ this Act appiies to rhe imporr,medicarcd. drti- ntanufacture, possession, sale or supply of anv bon.a6de mcdicated ar.ticie lor cles. meclicinal purposes by medical plactltioners, chemists, druggists, apothecaries
or keepers o{ dispensaries, except in so lar the Governr-r'r.r,t -"y, by noti-
fication, so direct.
21
22
Provtsions rc- 8i,. The provisions of sectiorr ll7, 319 and j]9A ol the Code of Climinal *"rair-n p"ra", P,.crce.l.,,.el ,898, shall apply in ielation to offences . punishablc under this
""tr. ti olppryrc Act as they apply in ..litioi.r to offer.rces mentioned in the said sections' aofccncs puni.sir-
able underthis
Act.
Restt-ictian ,J 84. ll any Excise officer considers that l-re otrght to -,up fr1,.1-,1.,t::T; i.rr"rr rf ,rri clings aga.irisr- any-Person,concernerJ, ut tuppot"ti"to be c.ncer*cd in au off-
ain offcers to ".,.., hi sliall
'lc,rtl-r."itl'r send a repolt to the Excise Conlnrissioner stating
"
rirr-;,';rr:"U' ,. il\ t\" ln t -rl\>\\.t,3 \' *'\t- >r\t\i\ss's'( ysst(\s1: \\( \\\ \qlsqL\ (q( thinking that furrher proceeclings should be stopped, .*r.l't p,roceedinqs shali 1-,e'stoppecl only irhen tlre
-Excise
Comnrissiot'ter arrthor'!ses hinr todo
in rvriting.
5 y' rSeB
Repcalanr)
satt i 11g ,
S5. (r) On ancl fron.r tlre date o[ con]illencetrrent of tl-ris Act, theSik- kim F.xcise Act, r97 r shall stand r:ept:aled'
(r) Notwithstanding such repeal',anvth^ing ilone or any action taken.n6er the repialed Act shall, so lar as it is not jnconsis- tent r.r,ith the proviiions o[ this Act, be deerned tohave '6een 6one o, ink", nnder the correspotrdirlg provisior-r of this Act.-
By Order of the Governor.
B. R. Pradhan
Secretary to the Governtnent cf Sikkim
Law DePartlilellt'
F. No. 16t2671LD192.
PRINTED AT TFIE SIKKIl4 GOVT. PRESS, GANGTOK
SIKKIM
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Ganqtok, Tuesday, 23rd April, 2002 No. 113
GOVERNMENT OF SIKKIM
LAW DEPARTMENT
GANGTOK
No. 3/LD/2002. Dated the 10th. April, 2002.
NOTIFICATION
The following Act of the Sikkim Legislative Assembly having received the assent of the Governor on 30th day of March, 2002 is hereby published for general information:-
THE SIKKiM EXCISE (AMENDMENT) ACT, 2002
(ACT NO.3 OF 2002)
AN
ACT
to amend the Sikkim Excise Act, 1992. BE it enacted by the L.egislature of Sikkirn in the Fifty-third Year of the Republic of India as foliows:-
Short title, extent and 1 .
commencement
(1) This Act may be called tile Sikkim Excise (Amendment) Act, 2002.
(2) It extends to the whole of Sikkim.
(3) It shall come into force at once. Insertion of new
section 5A after
section 5
In the Sikkim Excise Act, 1992 (hereinafter referred to as the said Act,) in Chapter II, for the heading "Establishment and Control", the following shall be substituted, namely:-
"Establishment, Control and Appeal".
3. In the said Act, after section 5, the following section shall be inserted, namely:-
"5A. Appeal. Amendment of 2. heading of Chapter II
(1) An appeal shall lie from an order passed by,-
(i) any Excise Officer under this Act or under any rules made thereun- der to the Excise Commissioner", and
(ii) the Excise Commissioner from an orginal or appellate jurisdiction
23
Substitution of reference to certetn expression by certain other
expression
Amendment of
section 28(1) (d) Amendment of section 65(1) Amendment of section 66(1) (b) Amendment of section 67 Amendment of section 83 under this Act or under any rules made tnereunder to the State Government or to any Officer not betow the rank of Secretary Excise to be appointed by the State Government by notification.
(2) Forthe purpose of an appeal under sub-section (1), the cases or classes of cases, the time, manner for presenting and the procedure for dealing with such appeals shall be as may be prescribed".
4. In the said Act, for the words and figures "the Code of Criminal Procedure, 1898" wherever they' occur, the words and figures "the Code of Criminal Procedure, 1973" shall be substituted.
5. In the said Act, in clause (d) of sub-section (1) of section 28, for the words and figures "the Dangerous Drugs Act, i930", the words and figures "the Narcotic Drugs and Psychotropic Substances Act, 1985" shall be substituted.
6. In the said Act, in sub-section (1) of section 65, for the word and figure
"Chapter XV", the word and figure "Chapter XIII" shall be substituted.
7. In the said Act, in section 66, in clause (b) of sub-section (1), for the words and figures" first clause of sub-section (1) of section 54 and section 56 of the said Code", the words and figures "clause (a) of sub-section (1) elf section 4 i and section 55 of the said Code" shall be substituted.
8. InthesaidAct.insection67,-
(1) in sub-section (1), for the word and figure "section 76", the word anti figure "section 71" , shall be substituted;
(2) in sub-section (6), for the words and figures "section 498 to 502,513, 514, 515 and 516", the words and figures "section 440-444, 44c), 446, 449 and 450" shall be substituted.
9. In the said Act, in section 83, for the words and tirJures "sections :337,339 and 339 A", the words and figures "sections 306 and 308", shall be substituted. By Order of the Governor.
T. Do RlmJng,
Secretary to the Govt of Sikkim,
Law Depf..K~ment
Printed at Sikkim Government- Press, Gangtok.
24
SII<.Kll\l
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Gangtok Tuesday 26th October, 2004 No.411
GOVERNMENT OF SIKKIM
LAW DEPARTMENT
GANGTOK
No. 1/LD/2004
Dated: 15. 10. 2004.
NOTIFICATION
The following Act of the Sikkim Legislative Assembly having received the assent of the Governor on 4th day of October, 2004 is published for general information:-
THE SIKKIM EXCISE (AMENDMENT ACT, 2004
(ACT No.1 of 2004)
AN
ACT
further to amend the Sikkim Excise Act, 1992. BE it enacted by the Legislature of Sikkim in the Fifty-fifth Year of the Republic of India as follows:-
Short title,
extent and
commencement.
1. (1) This Act may be called the Sikkim Excise (Amendment) Act, 2004.
(2) It extends to the whole of Sikkim.
(3) It shall come into force at once. Amendment of 2.
section 57.
In section 57 of the Sikkim Excise Act, 1992, in sub- sections (1) and (3), for the words "five hundred rupees", the words "five thousand rupees" shall be substituted. By Order of the Governor.
TASHI WANGDI, SSJS
Legal Remembrancer- cum- Secretary Law File No. 16(82)LD/97-2004
Primed lit Slkkim Go vertun ent Press, Gangtok.
25
SIKKIM
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Gangtok Friday, 11th July 2008 No. 277
GOVERNMENT OF SIKKKIM
LAW DEPARTMENT
GANGTOK
No: 171 LD/P/2008
Date:- 10.07.2008
NOTIFICATION
The following Act passed by the Sikkim Legislative Assembly and having received the assent of the Governor on 28th
day of June, 2008 is hereby published for general information:-
THE SIKKIM EXCISE (AMENDMENT) ACT, 2008
(Act No. 17 of 2008)
AN
ACT
further to amend The Sikkim Excise Act, 1992. Be it enacted by the Legislature of Sikkim in the Fifty-Ninth Year of the Republic of India as follows:-
Short title, extent 1.
and commencement
(1)
(2)
(3)
This Act may be called TheSlkkim Excise (Amendment) Act, 2008.
It extends to the whole of Sikkim. it shall come into force at once. Amendment of
Section 74
2. intheSikkim ExciseAct,1992,inSection74afterthewordandfigure
"Section 35" and before the word and figure "Section 39", the word and figure "Section 36" shall be inserted.
26
SIKKIM
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Gangtok· Thursday 24th November, 2011 No.612
GOVERNMENT OF SIKKIM
LAW DEPARMTENT
GANGTOK
No. 12/LD/P/2011 Date: 21.11.2011
NOTIFICATION
The following Act passed by the Sikkim Legislative Assembly and having received the assent of the Governor on the 3rd day of September, 2011 is hereby published for general information :-
THE SIKKIM EXCISE (AMENDMENT) ACT, 2011
(Act No. 12 of 2011)
AN
ACT
further to amend the Sikkim Excise Act, 1992. Be it enacted by the Legislature of Sikkim in the Sixty-second Year of the Republic of India as follows:-
Short title, extent 1.
and commencement
(1 )
(2)
(3)
This Act may be called the Sikkim Excise (Amendrnent) Act, 2011. It extends to the whole of Sikkim.
It shall come into force at once.
Amendment of
section 55
2. In the Sikkim Excise Act, 1992, in clause (a) of section 55 after the words" eighteen years" the words "shall be liable in case of first offence fine up to twenty thousand rupees and in case of second offence, suspension or cancellation of license and in case of third offence, imprisonment for a term which may be extend up to five years" shall be inserted.
R.K. PURKAYASTHA (SSJS)
LR-cum-Secretary Law Department
File No. 16 (82)/ LD/7? /2011 S.G.P.G .• 6121Gazette 130Nos'/Dt:- 24.11.2011.
THE SUBSEQUENT AMENDMENTS TO THE SIKKIM EXICSE ACT, 1992 (ACT NO. 2 OF 1992) AMENDED AND UPDATED UPTO NOVEMBER, 2011
27