Whenever an offence has been committed, which is punishable under this Act, the following things shall be liable to confiscation, namely:
(1) any intoxicant, materials, still, utensil, implements, or apparatus in respect of, or by means of, which, such offence has been committed;
(2) any intoxicant lawfully imported, transported, or manufactured, had in possession, sold or brought along with, or in addition to, any intoxicant liable to confiscation under clause (1); and
(3) any receptacle, package or covering in which anything liable to confiscation under clause (1) or clause (2), is found, and the other contents, if any, of such receptacle, package or covering and any animal, vehicle, vessel, raft or other conveyance used for carrying the same:
68[xxx]
69[46. Confiscation by #[Prohibition and Excise Officers] in certain cases. (1) Notwithstanding anything contained in this Act or any other law for the time being in force, where anything liable for confiscation under section 45 is seized or detained under the provisions of this Act, the officer seizing and detaining such property shall, without any unreasonable delay, produce the said seized property before the Deputy #[Commissioner of Prohibition and Excise] who has jurisdiction over the area.
(2) On production of the said seized property under sub-section (1), the #[Deputy Commissioner of Prohibition and Excise] if satisfied that an offence under this Act has been committed, may, whether or not a prosecution is instituted for the commission of such an offence, order, confiscation of such property.
(3) While making an order of confiscation under sub-section (2), the #[Deputy Commissioner of Prohibition and Excise] may also order that such of the properties to which the order of confiscation relates which in his opinion cannot be preserved or are not fit for human consumption be destroyed.
(4) Where the #[Deputy Commissioner of Prohibition and Excise] after passing an order of confiscation under sub-section (2) is of the opinion that it is expedient in the public interest so to do, he may order the confiscated property or any part thereof to be sold by public auction or dispose departmentally.
(5) The #[Deputy Commissioner of Prohibition and Excise] shall submit a full report of all particulars of confiscation to the #[Commissioner of Prohibition and Excise] within twenty four hours of such confiscation.
(6) The #[Deputy Commissioner of Prohibition and Excise] shall, for the purpose of this Act, have the same powers as are vested in a Civil Court under the Code of Civil procedure, 1908 (Central Act 5 of 1908) when making enquiries under this section in respect of the following matters, namely:
(a) receiving evidence on affidavits;
(b) summoning and enforcing the attendance of any person and examining him on oath; and
(c) compelling the production of documents.
46-A. Issue of show cause notice. No order of confiscation of any property shall be made under section 46 unless the person from whom the said property is seized,
(a) is given a notice in writing informing him of the grounds on which it is proposed to confiscate such property; and
(b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice.
46-B. Order of confiscation in the absence of offender. When an offence under this Act has been committed, but the offender is not known or cannot be found, or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the $[District Prohibition and Excise Officer] may order confiscate such property:
Provided that no such order shall be made until the expiration of one month, from the date of seizing the goods intended to be confiscated.
46-C. Appeal. Any person aggrieved by an order passed by #[Deputy Commissioner of Prohibition and Excise] under section 46, may within sixty days from the date of passing such order, appeal to #[Commissioner of Prohibition and Excise], who may after giving reasonable opportunity to the appellant pass such order as he deems fit.
46-D. Order of confiscation not to interfere with other punishments. The order of confiscation under sub-section (2) of section 46 or section 46B shall not prevent from initiation of criminal proceedings against the accused under this Act. The result of criminal proceedings either acquittal or conviction or otherwise under the provisions of this Act, will have no bearing on the order of confiscation passed under this Act.
46-E. Bar of jurisdiction. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 when the #[Deputy Commissioner of Prohibition and Excise] or the appellate authority is seized with the matter under this Act, no court shall entertain any application in respect of excisable articles, any package, covering, receptacle, any animal, vehicle or other conveyance used in carrying such articles as far as its release, confiscation is concerned and the jurisdiction of the #[Deputy Commissioner of Prohibition and Excise] or the appellate authority with regard to the disposal of the same shall be exclusive.
46-F. Property confiscated when to vest in Government. When an order of confiscation of any property has been passed under section 46 and such order has become final in respect of the whole or any portion of such property, such property or portion thereof, as the case may be, shall vest in Government free from all encumbrances.]
47. Compounding of offences. (1) 70[The Collector, or any #[Prohibition and Excise Officer]] specially empowered in that behalf may accept from any person whose licence or permit is liable to be cancelled or suspended under clause (a) or clause (b) of sub-section (1) of section 31 71[for reasonable suspicion of his] having committed an offence falling under 72[clause (b), clause (c), or clause (g) of section 34], clause (d), clause (e), clause (f), clause (g) or clause (h) of section 36; clause (b), clause (c) or clause (d) of section 37; or section 41, a sum of money not exceeding 71[three lakh rupees] and subject to such minima as may be prescribed, in lieu of such cancellation or suspension or by way of compensation for the offence which may have been committed as the case may be; and in all cases in which any property, has been seized is liable to confiscation under this Act, may release the same on payment of the value thereof as estimated by such officer:
Provided that where the property so seized is a liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.
(2) On payment by the person, the sum of money or the value or both, as the case may be 73[in accordance with the provisions of sub-section (1) or section 47-A], such person, if in custody shall be set at liberty, and all the property seized may be released and no proceedings shall be instituted 73[or continued] against such person in any Criminal Court. The acceptance of compensation shall be deemed to amount to an acquittal and in no case any further proceedings be taken against such person or property with reference to same Act.
74[47-A. Special powers of the Commissioner in regard to compounding of offences. (1) Any person who is reasonably suspected of having committed an offence 75[falling under section 38] may apply to the Commissioner for compounding the offence before he is convicted.
(2) On receipt of such application, the Commissioner having regard to the circumstances of the case, may in his discretion order for compounding the offence on payment of a sum of money by way of compounding fee or compensation for the offence on such terms and conditions as he deems fit:
Provided that the sum of money fixed as compounding fee or compensation by the Commissioner under this section shall not be less than five times but not more than ten times the duty involved and where no duty is involved, not less that rupees fifteen thousand but not more than rupees one lakh:
Provided further that in all cases in which any property has been seized as liable to confiscation under this Act, may be ordered by him to be released on payment of the value thereof as estimated by him or by an officer authorized by him in this behalf:
Provided also that where the property so seized is liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.]
48. Penalty for vexatious delay. Any officer or person exercising powers under this Act, who vexatiously and unnecessarily delays forwarding to the nearest #[Prohibition and Excise Officer] or to the officer-in-charge of the nearest police station, as required by sub-section (2) of section 60 any person arrested, shall on conviction, be punished with fine which may extend to two hundred rupees.
49. Penalty for #[Prohibition and Excise Officer] refusing to do duty. Any #[Prohibition and Excise Officer], who without lawful excuse, shall cease or refuse to perform or withdraw himself from the duties of his office unless expressly allowed to do so in writing by the Commissioner, or unless he shall, have given to his official superior officer two months notice in writing of his intention to do so, or who shall be guilty of cowardice, shall, on conviction, be punished with imprisonment, which shall not be less than one month but which shall not exceed three months, or with fine which shall not be less than five hundred rupees but which shall not exceed one thousand rupees or with both.
50. Penalty for abetment. Any officer or person who unlawfully releases or abets the escape of any person arrested under this Act, or abets the commission of any offence against this Act, or acts in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or contravened or the excise revenue may be defrauded and any officer of any other department referred to in section 53 who abets the commission of any offence against this Act in any place, shall, on conviction, for every such offence, be punished with imprisonment for a term which shall not be less than three months but 76[which shall not exceed one year.]
77[50-A. Penalty for assault. Notwithstanding anything contained in the Indian Penal Code, 1860 (Central Act 45 of 1860) who ever assault or threatens to assault or obstructs or attempts to obstruct any #[Prohibition and Excise Officer] in the discharge of his official duties in the matters of detection, seizure, arrest, investigation, prosecution of the offences under the Act or attempts to use criminal force on such #[Prohibition and Excise Officer] shall be punished with imprisonment for a term which may extend to three years and with fine which may extend to rupees fifty thousands.]
Chapter VIII
DETECTION, INVESTIGATION AND TRIAL OF OFFENCES
51. Landholders, Officers and others to give Information. (1) Whenever any intoxicant is manufactured or collected or any excise tree is tapped or any hemp plant is cultivated, in or on any land or building, in contravention of this Act
(a) all owners or occupiers of such land or building or their agents;
(b)(i) village officers or servants including members of the village police,
(ii) sarpanches, members and officers of the gram panchayat, and
(iii) all officers (other than #[Prohibition and Excise Officers]), employed in the collection of revenue or rent on land on behalf of the Government, or a local authority in the locality in which such land or building is situate, shall in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or to an officer of the Excise or Police or Revenue Department as soon as the fact comes to their knowledge.
(2) Every #[Prohibition and Excise Officer] shall be bound to give immediate information either to his immediate official superior or to an Excise Inspector, of all breaches of any of the provisions of this Act, which may come to his knowledge under sub-section (1) or otherwise.
(3) All such officers, sarpanches, members or servants as are referred to in sub-section (1) shall be bound,
(a) to take all reasonable measures in their power to prevent the commission of such breaches which they may know, or have reason to believe, are about or likely to be committed; and
(b) to assist the Commissioner in carrying out the provisions of this Act.
52. Power to enter and inspect places of manufacture and sale. The Commissioner or a Collector or any #[Prohibition and Excise Officer] not below such rank as may be prescribed, or any police officer duly empowered in that behalf, may
(a) enter and inspect, at any time, by day or by night, and any place in which any licensed manufacturer, manufactures or stores any intoxicant; and
(b) enter and inspect, at any time, within the hours during which sale is permitted, and at any other time during which the same may be open, any place in which any intoxicant is kept for sale by any person holding a licence under this Act; and
(c) examine the accounts and registers, and examine, test, measure or weigh any material, stills, utensils, implements, apparatus, or intoxicant found in such place.
53. Powers to arrest without warrant, to seize articles liable for confiscation and to make searches. (1) Any officer of the Government employed in the Excise, Police or Revenue Department of the State subject to such restrictions as may be prescribed and any other person duly empowered, may
78[(a) arrest without warrant any person for an offence punishable under section 27 or section 34 or section 35 or section 36 or section 37 or section 37A or section 40A or section 50 or section 50A];
(b) Seize and detain any excisable or other article which he has reason to believe to be liable to confiscation under this Act, or any other law for the time being in force, relating to excise revenue; and
(c) detain and search any person upon whom and any vessel, raft, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such article to be.
(2) When any person is accused or is reasonably suspected of committing an offence under this Act, other than an offence under section 34, section 35, section 36, or section 37, 79[section 37A or section 50] and on demand of any such officer as aforesaid, refuses to give his name and residence or gives a name and residence which such officer has reason to believe is false, he may be arrested by such officer in order that his name and residence may be ascertained.
80[53-A. Obligation of officers to assist each other. The Officers of the Departments of Police and Revenue shall, upon notice given or request made by the #[Prohibition and Excise Officer] be legally bound to assist him in carrying out the provisions of the Act.]
54. Power of Magistrate to issue a warrant. If a Magistrate, upon information and after such enquiry, if any, as he thinks necessary, has reason to believe that an offence under section 34, section 35, section 36, or section 37 has been, is being or is likely to be, committed, he may issue a warrant,
(a) for the search of any place in which he has reason to believe that any intoxicant, still, utensil, implement, apparatus or materials which are used for the commission of such offence or in respect which such offence has been, is being, or is likely to committed, are kept or concealed; and
(b) for the arrest of any person whom he has reason to believe to have been, to be, or to be likely to be, engaged in the commission of any such offence.
55. Power to search without warrant. Whenever the Commissioner or a Collector or any police officer not below the rank of an officer-in-charge of a police station or any #[Prohibition and Excise Officer] not below the rank of Excise Sub-Inspector has reason to believe that an offence under section 34, section 35, section 36, 81[section 37 or section 37A] has been, is being or is likely to be, committed, and that a search warrant cannot be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence, he may, after recording the grounds of his belief
(a) at any time by day or by night enter and search any place and seize any thing found therein which he has reason to believe to be liable to confiscation under this Act; and
(b) detain and search and, if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid.
56. Power of #[Prohibition and Excise Officer] in matters of investigation. (1) Any #[Prohibition and Excise Officer] not below the rank of an Excise Sub-Inspector may, as regards offences under 82[section 27, section 34], section 35, section 36, 81[section 37 or section 37A or section 40A] exercise within such area as may be notified in this behalf, powers conferred on an officer-in-charge of a police station by the provisions, of 81[the Code of Criminal Procedure, 1973:]
Provided that any such power shall be subject to such restrictions and modifications, as may be prescribed.
(2) For the purposes of section 156 of the said code, the area in regard to which an #[prohibition and excise officer] is empowered under sub-section (1) shall be deemed to be a police station and such officer shall be deemed to be the officer-in-charge of such station.
57. Report by investigating officer. If, on any investigation by an #[Prohibition and Excise Officer] not below the rank of an Excise Sub-Inspector, it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer shall, submit a report, which shall for the purpose of 83[section 190 of the Code of Criminal Procedure, 1973], be deemed to be a police report, to a Magistrate having jurisdiction to enquire into or try the case and empowered to take cognizance of offences on police reports.
58. Report by #[Prohibition and Excise Officer]. Where any #[Prohibition and Excise Officer] not below the rank of an Excise Sub-Inspector makes any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter
(a) make a full report of all the particulars of the arrest, seizure or search to his immediate official superior, and
(b) unless bail be accepted under section 60, take or send the person arrested or the thing seized, with all convenient dispatch, to the nearest Magistrate for trial or adjudication.
59. Arrest, search, etc., how to be made. Any person arrested under this Act, shall be informed, as soon as may be, of the grounds for such arrest and save as otherwise expressly provided in this Act, the provisions of 83[the Code of Criminal Procedure, 1973], relating to arrests, detention in custody, searches, summonses, warrants of arrest, search warrants, the production of persons arrested and the disposal of things seized, shall apply, as far as may be, to all actions taken in these respects under this Act.
60. Security for appearance in case of arrest without warrant. (1) The Government may, by notification, empower any #[Prohibition and Excise Officer] to release on bail persons arrested under this Act otherwise than on a warrant.
(2) When a person is arrested under this Act, otherwise than a warrant, by a person or officer who is not authorized to release arrested persons on bail, he shall be produced before or forwarded to
(a) the nearest #[Prohibition and Excise Officer] who has authority to release the arrested persons on bail, or
(b) the nearest officer-in-charge of the Police station, whoever is nearer.
(3) Whenever any person arrested under this Act, otherwise than on a warrant, is prepared to give bail, and is arrested by or produced in accordance with sub-section (2) before an officer who has authority to release arrested persons on bail, he shall be released on bail or at the discretion of the officer releasing him, on his own bond.
(4) The provisions of 84[sections 441 to 446 and section 449 of the Code of Criminal Procedure, 1973] shall apply so far as may be, in every case, in which bail is accepted or, bond taken under this section.
85[(5) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, no court shall grant any bail to any person accused of an offence punishable under sub-item (i) of item (1) of section 34 and to any person accused of an offence under clause (h) of section 34 or section 40A or section 50 or section 50A of this Act, unless the prosecuting officer is given an opportunity to oppose the application and the court record reasons while granting the bail (Central Act 2 of 1974.).]
86[60-A. Non-bailable Offences. The offences punishable under sub-item (ii) of item (1) of section 34 or section 37 or section 37-A shall be non-bailable and the provisions of the Code of Criminal Procedure, 1973, with respect to non-bailable offences shall apply to those offences (Central Act 2 of 1974.).]
61. Procedure for prosecution and credit of fines to #[Prohibition and Excise Department]. (1) No Magistrate shall take cognizance of an offence punishable
(a) under section 38 or section 41 except on the complaint of the Collector or the #[Prohibition and Excise Officer] not below the rank of the $[District Prohibition and Excise Officer], in this behalf, or
(b) under any other section of this Act other than section 48, except on his own knowledge or suspicion or on the complaint or report of an excise or police officer.
(2) Notwithstanding anything in any other law for the time being in force in the State, all sums realised on account of fines imposed by a Magistrate on conviction of a person for any offence under this Act, shall, on such realization be credited to the head of account to which the receipts of the #[Prohibition and Excise Department] are credited, after deducting there from the expenses incurred in connection with such realization.
62. Magistrate's power to impose enhanced penalties. Notwithstanding anything in 87[section 29 of the Code of Criminal Procedure, 1973] it shall be lawful for any Magistrate of the first class to pass any sentence authorized by this Act in excess of his powers under section 32 of the said Code.
Chapter IX
APPEALS AND REVISION
63. Appeals. (1) Any person aggrieved by an order passed by any officer, other than the Commissioner or Collector, under this Act, may, within forty five days from the date of communication of such order, appeal to the Deputy Commissioner.
(2) Any person aggrieved by an order passed by the Deputy Commissioner or Collector under this Act, may, within sixty days from the date of communication of such order, appeal to the Commissioner.
64. Revision. The Government may, either suo motu or on an application call for and examine the records of any officer in respect of any decision, order or other proceedings made under this Act, including those relating to the grant, issue or refusal of a licence, or permit, for the purpose of satisfying themselves as to correctness, legality or propriety of any such decision or order or as to the regularity of such proceedings, and if in any case, it appears, to them that such decision, order or proceedings should be modified, annulled, reversed or remitted for reconsideration they may pass orders accordingly:
Provided that no order adversely affecting any party, shall be passed under this section unless he has been given an opportunity of making his representation.
Chapter X
MISCELLANEOUS
65. Recovery of Government dues. (1) The following moneys, namely:
(a) all excise revenue,
(b) any loss that may accrue when, in consequence of default, a lease under section 17 has been taken under management by the Collector, or has been resold by him,
(c) Amounts due to the Government by any person on account of any contract relating to the excise revenue, and
(d) The costs, charges and expenses (including the salaries and allowances of the #[Prohibition and Excise Officers]) specified in sub-section (2) of section 28,
may be recovered from the person primarily liable to pay the same or from his surety, as if they were arrears of land revenue.
(2) when a lease has been taken under management, by the Collector, or has been resold by him, the Collector may recover, in the manner authorized by sub-section (1), any money due to the defaulter by any lessee or assignee.
(3) Arrears of moneys recoverable under this section shall bear interest 88[at such rate as may be prescribed.]
66. Government's lien on property of defaulter. In the event of default by any person licensed or holding a lease under this Act, his distillery, brewery, warehouse, shop or premises and all fittings, apparatus, stocks of intoxicants or materials for the manufacture of the same, held in or upon any such distillery, brewery, warehouse, shop or premises, shall be liable to be attached in satisfaction of any claim for excise revenue or in respect of any loss incurred by the Government through such default, and to be sold to satisfy such claim which shall be a first charge upon the proceeds of such sale.
67. Recovery of dues by lessee under section 17. Any person to whom a lease has been granted in accordance with the provision of section 17, may in a case where sub-letting is not forbidden by the terms of the lease, proceed against any person holding under him for the recovery of any money due in respect of such sub-lease as if it were an arrear of rent recoverable under the law for the time being in force with regard to landlord and tenant:
Provided that nothing in this section shall affect the right of any such grantee to recover any such money by a civil suit.
68. Power of Government to exempt, etc. The Government may, by notification, and subject to such restrictions and conditions, as may be specified in such notification
(a) exempt or reduce the excise duty levied under section 22 on any liquor sold
(i) for use or consumption by the members of the Armed Forces of the Union; or
(ii) for use for bonafide medicinal, scientific, industrial or such like purpose;
(b) exempt any intoxicant from any of the provisions of this Act, other than those of Chapter V, in any specified area or for any specified period or occasion.
89[68-A. Exemption of the Government from taking out licence or permit for production, manufacture, etc., of any intoxicants. Notwithstanding anything in this Act, it shall not be necessary for the Government or any authority or officer acting on their behalf to take out a licence or permit under this Act for the production, manufacture, possession, import, export, transport, sale or purchase of any intoxicant.]
90[68-B. Power of the State Government to notify exemptions or grant relaxations. The State Government may, by notification, in the 91Telangana Gazette and subject to such restrictions and conditions as may be specified in such notification, make exemption or grant relaxation in respect of any of the provisions of the Act.]
69. Protection of action taken under this Act. No suit or other legal proceedings shall lie against the Government or any #[Prohibition and Excise Officer] or any other person empowered to exercise powers or to perform the functions under this Act for anything in good faith done or intended to be done under this Act.
70. Limitation of suits. No suit shall lie against the Government, or against the #[Prohibition and Excise Officer], other than a suit by Government, in respect of anything done or alleged to have been done in pursuance of this Act, unless the suit is instituted within six months from the date of the Act complained of.
71. Offences by Companies etc. (1) If the person committing an offence under this Act is a company, the company as well as every person in-charge of, and responsible to, the company for the conduct of its business at the time of the commission of the offence, shall be deemed to be guilty of the offence, and shall be liable to be proceeded against and punished accordingly:
Provided that nothing in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything in sub-section (1), where an offence under this Act, has been committed by company, and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, secretary, or other officer of the company, such director, manager, secretary, or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation. For the purposes of this section:
(a) Company means any body corporate and includes a firm or other association of individuals, and
(b) Director in relation to firm, means a partner in the firm.
72. Power to make rules. (1) The Government, may, by notification 92[xxx], make rules for carrying out all or any of the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing provisions, the Government may make rules,
(a) prescribing the powers and duties of the #[Prohibition and Excise Officers];
(b) regulating and delegation of any powers by the Commissioner or Collector or the $[District Prohibition and Excise Officer] under section 8;
(c) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals;
(d) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant 93[or material] and may, by such rules, among other matters
(i) regulate the taping of excise trees, the drawing of toddy from such excise trees, the marketing of the same and the maintenance of such marks;
(ii) declare the process by which spirits shall be denatured and the denaturation of spirit ascertained;
(iii) cause spirit to be denatured through the agency or under the supervision of its own officers; and
(iv) regulating the drawing of neera and the sale thereof;
(e) regulating the periods and localities in which, and the persons or classes of persons to whom, licenses for the wholesale or retail sale or buying of any intoxicant may be granted and regulating the number of such licenses which may be granted in any area;
94[(ee) separately for shop, Bar or in-house, to regulate the localities in which and the persons or classes of persons to whom lease or licences or both may be granted and to regulate their number which may be granted in any area and the methods of selection for grant of such privilege, lease or licence;]
(f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale or buying is granted for any locality;
(g) regulating the time, place and manner of payment of any duty or fee and the taking of security for the due payment of any duty or fee;
95[(gg) specifying the factors which should be taken into consideration for according or withholding approval under section 24 and the period within which, and the manner in which, such approval shall be accorded or withheld;]
(h) prescribing the authority by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted or issued and may, by such rules, among other matters
(i) fix the period for which any licence or permit shall continue in force;
(ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit, or the storing of any excisable article;
(iii) prescribe the amount of security to be deposited by the holders or any licence or permit for the performance of the conditions of the same;
(iv) prescribe the accounts to be maintained and the returns to be submitted by the licence holders;
(v) prohibit or regulate the transfer of licences; and
(vi) prescribe the ages under which it shall be unlawful to employ children and to sell or give to children excisable articles;
(i) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(j) regulating disposal of confiscated articles;
(k) regulating the grant of expenses to witnesses and to persons charged with offences under this Act, and subsequently released or acquitted;
(l) regulating the power of #[prohibition and excise officers] to summon the witnesses;
(m) prescribing the tax payable to the Government in respect of excise trees from which toddy is drawn;
(n) constituting mobile courts of Magistrates in consultation with the High Court, for the trial of offences against any provisions of this Act or the rules or orders made thereunder;
(o) any other matter that may be prescribed under this Act.
(3) Any rules under this Act may be made with retrospective effect and when such a rule is made, the reasons for making the rule shall be specified in a statement to be laid before both Houses of the State Legislature.
(4) Every rule made under this Act, shall, immediately after it is made be laid before each House of the State Legislature if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiration of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which modification or annulment is notified, have effect only in such modified form or shall stand annulled, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
73. Repeal and savings. The following enactments, namely:
(a) The Andhra Pradesh (Andhra Area) Abkari Act, 1886 (Act I of 1886.), with all subsequent statutory modifications thereof;
(b) The Andhra Pradesh (Telangana Area) Abkari Act, 1316F (Act No. I of 1316F.);
(c) The Andhra Pradesh (Tenlangana area) Intoxicating Drugs Act, 1333F (Act No. IV of 1333F.).
are hereby repealed:
Provided that section 8 of the 96Telangana General Clauses Act, 1891 shall be applicable in respect of the repeal of the said enactments and sections 8 and 18 of the said Act, shall be applicable as if the said enactments had been repealed and re-enacted by the Telangana Act:
Provided further that such repeal shall not affect the right of the Government to continue to levy by virtue of the provisions of the Article 277 of the Constitution the gallonage fees on denatured spirits, methylated spirits and other spirits not fit for human consumption, which the Government were lawfully levying immediately before the commencement of this Act.
97[Schedule
[xxx]]