(1) This Act may be cited as the Jammu and Kashmir Excise Act, 1958.
From the date on which this Act comes into force in any local area, the enactments, rules and regulations governing the Excise revenue at present in force shall be repealed :
In this Act, unless there be something repugnant in the subject or context, ––
1[3-A. “Country liquid” and “foreign liquid”.––The Government may by notification in the Government Gazette declare what, to be “country liquor” and “foreign liquor”].
1[4. Appointment of Excise and Taxation Officer. ––2[[(1)] The *Government may appoint such officers as it thinks fit to be 3[Commissioner, Deputy Commissioners,] and Excise and Taxation Officers; and the officers so appointed shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act.]
2[4-A. Delegation of power conferred by section 4.––(1) The *Government may delegate any of the powers conferred by section 4 to any of the officers named therein, and may further empower them to appoint such other servants as are necessary for the carrying out of this Act.
3[4-B. Superintendence and control of the Excise Administration and Excise Officers.––(1) Subject to the control of the*Government and unless the *Government by notification otherwise directs the general superintendence and administration of all matters, relating to Excise shall vest in the Commissioner.
An appeal shall lie from an order passed by—
(1) The Commissioner may, suo moto, at anytime or on an application made to him in this behalf, call for the record of any proceedings which are pending before, or have been disposed of by any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may deem fit :
1[5. Import of liquor and intoxicating drugs.––No liquor or intoxicating drugs shall be imported into the 2[Union territory of Jammu and Kashmir] except:––
No liquor or intoxicating drug shall be exported unless it has been lawfully imported or manufactured in the 1[Union territory of Jammu and Kashmir], and its export is permitted by competent authority on payment of the fee or duty, if any, to which it is liable under any law for the time being in force.
3[The *Government] may from time to time, by notification in the **[Government Gazette], prohibit the transport of liquor or intoxicating drugs from any local area into any other local area.
No liquor or intoxicating drug exceeding such quantity as 3[the *Government] may from time to time prescribe by notification, either generally for the whole 1[Union territory of Jammu and Kashmir] or for any local area, shall be transported, except it be accompanied by a permit issued under the provisions of the next following section :
Permits for the transport of liquor or intoxicating drugs may be issued by the 4[Commissioner] or by any person duly empowered in that behalf by him.
Each permit shall specify:––
3[11-A. Licence for export, import, sale or possession of molasses.––(1) No person shall export, import, transport, sell or possess any quantity of molasses without a licence in accordance with sub-section (2) of this section.
5[12. Possession of liquor or intoxicating drugs in excess of quantity prescribed by the *Government prohibited.No person shall possess any quantity of liquor or of any intoxicating drug in excess of such quantity (if any) as the 6[*Government] may from time to time prescribe by notification unless he is licensed by the Commissioner to collect, cultivate, manufacture or sell the same or holds a pass from 7[the Commissioner] in that behalf].
1[12-A. Possession of unused and printed labels, corks, capsules, seals by certain persons.––No person shall have in his possession: ––
1[13. Establishment of distilleries and warehouses.––(1) The Commissioner may, with the previous approval of the Government,––
1[14. Sales of liquor or intoxicating drugs without licence prohibited.–– No liquor or intoxicating drug shall be sold without a licence from the Commissioner :
3[14-A. Regulation of the sale of liquor in the Union territory of Jammu and Kashmir.––(1) Notwithstanding anything to the contrary contained in any other law, rule, order, agreement or any other instrument or any order, judgment or decree of any Court the Government shall regulate the sale of country liquor in the 1[Union territory of Jammu and Kashmir] 2[by auctioning or operating departmental vends] the country liquor shops on such conditions and for such period as it may deem fit :
It shall be lawful for 1[the Government] to grant to any person or persons, on such conditions and for such period as may seem fit, the exclusive or other privilege—
A duty shall, if 1[the Government] so direct, be levied on all liquor and intoxicating drugs manufactured 2[in the territories of the Union territory of Jammu and Kashmir or imported into or exported from the Union territory] 3[x x x] of such amount as the Government may from time to time prescribe :
1[16-A. Approval to the label. ––No liquor, whether manufactured in the 2[Union territory of Jammu and Kashmir] or imported, shall be purchased, stored or sold in the 2[Union territory of Jammu and Kashmir] unless the label of such brand is approved by the Commissioner subject to such conditions as may be laid down by him and on payment of such fee as the Government may, by notification in the 3[Official Gazette, specify from time to time.]
Such duty may be levied in one or more of the following ways:
All or any of the duties leviable under this Act in any local area may, with the sanction of 1[the Government], be framed subject to such payment and on such other conditions as the Government shall prescribe. Farmers of duties under this section shall take out licences as such from the 2[Commissioner.]
In the absence of any contract or condition to the contrary, any grantee of any exclusive or other privilege may let or assign the whole or any portion of the privilege or form. But no such lessee or assignee shall exercise any rights as such unless and until the grantee or farmer, as the case may be, shall have applied to the 1[Commissioner] for a licence to be given to such lessee or assignee, and such lessee or assignee shall have received the same.
(1) Every licence or permit granted under this Act shall be granted—
Every person taking out a licence under this Act may be required to execute a counterpart agreement in conformity with the tenor of his licence and to give such security for the performance of his agreement as the 1[Commissioner] may require.
The 1[Commissioner] may cancel or suspend any licence or permit granted under this Act––
Every person who manufactures liquor or sells country liquor under a licence granted under this Act shall be bound––
All duties, taxes, fines and fees payable to the 1[Union territory of Jammu and Kashmir] direct under any of the foregoing provisions of this Act or of any licence or permit issued under it, and all amounts due to the 1[Union territory of Jammu and Kashmir] by any grantee of a privilege, or by any farmer under this Act, or by any person on account of any contract relating to the Excise revenue, may be recovered from the person primarily liable to pay the same or from his surety (if any), as if they were arrears of land revenue, and, in case of default made by a grantee of a privilege or by a farmer, the 2[Commissioner] 3[with the approval of the 4[Government]] may take the grant or farm under management at the risk of the defaulter, or may declare the grant or farm forfeited re-sell it at the risk and loss of the defaulter. When a grant or farm is under management under this section, the 2[Commissioner] may recover any monies due to the defaulter by any lessee or assignee as if they were arrears of land revenue.
2[24-A. If any tax or other amount due is not paid, consequences thereof.–– Notwithstanding anything contained in this Act, if any tax or other amount due under this Act is not paid by the licensee or other person, from whom it is due within the time specified for the payment therefor or within a period of three months from the date of demand whichever is earlier, the licensee or other person from whom the tax or other amount is due shall be liable to pay in addition to the tax or amount due, a sum equal to 2 of such tax or amount for each month or part thereof after the period specified for its payment.]
3[24-B. Refund of duty etc.––Any amount of duty, tax, fine or fee paid by any person which was not payable under this Act shall be refunded to such person along with interest for the period of default at the rate of 2 per month :
5[The Government] may from time to time frame rules––
If any Magistrate or 1[Deputy Commissioner] upon information given by an officer of the 1[Excise Department] or by a Police Officer or other person, and after such inquiry as he thinks necessary, has reason to believe that an offence under this Act has been committed and that the issue of a warrant is necessary to assist in its detection, he may issue a warrant for the search for any liquor, or intoxicating drug, materials, still, utensil, implement or apparatus in respect of which the alleged offence has been committed.
2[When any Revenue Officer not below the rank of a Naib-Tehsildar or a Police Officer not below the rank of Sub-Inspector or any officer of the 1[Excise Department] not below the rank of Inspector in any locality to which this Act applies has reasons to believe that an offence under this Act has been committed, and that if steps are taken to obtain a search warrant under the last preceding section, it is likely to go undetected, he may, after recording his reasons and the grounds of his belief, at any time by day or night, enter and search any place and may seize anything found therein which he has reason to believe to be liable to confiscation under this Act and may 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 any offence under this Act.
3[Any officer of the Excise Department not below the rank of Inspector or any other officer as may be empowered by the Government] may enter and inspect at any time by day or by night, any place in which any licensed manufacturer carries on the manufacture of any liquor or intoxicating drugs or stores any liquor or intoxicating drug; and may enter and inspect, at any time during which the same may be open, any place in which any liquor or intoxicating drug is kept for sale by any licensed person, and may examine, test, measure or weigh any materials, stills, utensils, implements, apparatus, liquor or intoxicating drug found in such place.
If any officer empowered to make any entry under the provisions of the last two preceding sections cannot otherwise make such entry, it shall be lawful for him to break open any outer or inner door or window and to remove any other obstacle to his entry in to any such place.
1[(1) Any 2[Excise and Taxation Officer], any Police Officer not below the rank of 3[Head Constable] and any other person 4[or class of persons] duly empowered by the Government in this behalf may arrest without warrant any person found committing an offence punished under 5[section 48, section 50 or section 50-A] and may seize and detain any liquor, drug or other article which he has reason to believe to be liable to confiscation under this Act or any other such law and may detain and search any person upon whom, and any vessel, raft, boat, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such liquor or drug or other such article to be or to be concealed.]
Any person who may be accused or reasonably suspected of committing an offence under this Act, and who on demand of 2[Excise and Taxation Officer] or of any other person duly empowered, refuses to give his name or residence, or who gives a name or residence which such officer or person has reason to believe to be false, may be arrested by such officer or person in order that his name and residence may be ascertained.
3[32. Searches how to be made.––All searches under the provisions of this Act shall be made in accordance with the 4[Criminal Procedure Code, 1973 (2 of 1974) :
All officers of the Police and Revenue Departments and all village headmen and Choukidars shall be legally bound to assist any 2[Excise and Taxation Officer] in carrying out the provisions of this Act
Every officer employed by the 1[Union territory of Jammu and Kashmir] other than an 2[Excise and Taxation Officer,] shall be bound to give immediate information to an 2[Excise and Taxation Officer], and every 2[Excise and Taxation Officer] shall be bound to give immediate information either to his immediate official superior or to a 3[Deputy Commissioner] of all breaches of any of the provisions of this Act which may come to his knowledge; and all such officers shall be bound to take all reasonable measure in their power to prevent the commission of any such breaches which they may know or have reason to believe or about or likely to be committed.
All Zamindars, proprietors, tenants, under-tenants and cultivators who own or hold land on which there shall be manufacture of liquor, growth of the poppy or hemp plant or manufacture of intoxicating drugs not licensed under this Act or in accordance with its conditions shall in the absence of reasonable excuse, be bound to give notice of the same to a Magistrate or to an 1[Excise and Taxation Officer] immediately the same shall have come to their knowledge.
2[35-A. Power to seize, destroy etc. poppy and hemp plant.––(1) Where any Excise and Taxation Officer has reason to believe that poppy or hemp plant is unlawfully grown or cultivated, he or any other officer authorised by the Government in this behalf, shall seize, confiscate and destroy such plant in the presence of a 3[Judicial Magistrate or an Executive Magistrate].
2[36. Arrested persons to be taken before a Magistrate.––An 1[Excise and Taxation Officer] arresting a person under this Act, or who has taken charge of the accused under sub-section (2) of section 30, shall without unnecessary delay and subject to the provisions hereinafter contained as to bail, take the person arrested before a 3[Judicial Magistrate] having jurisdiction to try the case.
An 1[Excise and Taxation Officer] arresting a person under this Act, or who has taken charge of the accused under sub-section (2) of section 30, shall not detain him in custody for a longer period than under all the circumstances of the case is reasonable and subject to the provisions of section 30 such period shall not in the absence of a special order of a Magistrate passed under section 40 exceed twenty-four hours exclusive of the time necessary for the journey from the place of arrest to the Magistrate’s Court.
1[38. Certain offences to be non-bailable and triable summarily.–– Notwithstanding anything contained in 2[x x x x] the 3[Criminal Procedure Code, 1973 (2 of 1974)]— (i) the offences specified in clauses (b), (d) and (e) of 4[section 48 and subsection (1) of section (50)] shall be non-bailable, and5[(ii) the offences specified in sections 48, 49, 50, 50-A, 50-B and 55 and subsection (1) of section 56 shall be triable summarily.]
The provisions contained in 6[Chapter XXXIII of the Code of Criminal Procedure, 1973 (2 of 1974)], regarding bail so far as they are applicable, shall apply mutatis mutandis in respect of persons arrested or detained or brought before a Court under the provisions of this Act, subject to the modification that for the expression “officer in-charge of a Police Station” wherever occurring the expression “an 7[Excise and Taxation Officer] not below the rank of an Inspector” shall be deemed to have been substituted.
(1)Whenever any person is arrested under this Act and detained in custody and it appears that an enquiry into the offence of which such person is accused cannot be completed within the period of twenty four hours prescribed by section 37, the 1[Deputy Commissioner] or the officer making the enquiry, as prescribed in subsection (2) of section 30, shall forward to the nearest Magistrate a report setting forth the circumstances in which the accused was arrested together with the information which is yet to be elicited and shall at the same time forward the accused to such Magistrate.
(1) A 1[Deputy Commissioner] on such enquiry as he thinks fit and after recording his reasons in writing may arrest or order in writing the arrest of a person whom he has reason to believe to have committed an offence under this Act and shall release him on bail unless he is accused of an offence under clauses (b), (d) and (e) of 2[section 48 or sub-section (1) of section (50)].
An 3[Excise and Taxation Officer] empowered to hold an enquiry into an offence under this Act, may by order in writing require the attendance before himself of any person, who appears to be acquainted with the circumstances of the case or to produce any documents relevant thereto and such person shall attend or produce as so required ; provided that a person who from sickness or other infirmity may be unable to attend or who is a pardhanashin lady or is otherwise exempted from appearance in Court shall not be bound to attend at any place other than the residence of such person.
(1) An 3[Excise and Taxation Officer] holding any enquiry under this Act may examine orally any person supposed to be acquainted with the facts and the circumstances of the case.
If on enquiry under this Act it appears to the officer holding the enquiry, that there is not sufficient evidence or reasonable ground to justify the forwarding of the accused to a Magistrate, such officer shall, if such person is in custody, release him on his executing a bond with or without sureties as such officer may direct, to appear if and when so required, before a Magistrate having jurisdiction to try the case.
(1) (a) If upon an enquiry under this Act it appears to the 1[Deputy Commissioner] or the officer holding the enquiry that there is sufficient evidence, such officer shall forward the accused under custody to a 2[judicial Magistrate] competent to try the case or if the offence is bailable and the accused is able to give security, shall take security from him for his appearance before such 2[Judicial Magistrate] on a day fixed and for his attendance from day to day before such 2[Judicial Magistrate] until otherwise directed and shall also forward to such 2[Judicial Magistrate] a report setting forth the names of the parties, the nature of the information, the names of the persons who appear to be acquainted with the circumstances of the case and stating whether the accused (if arrested) has been forwarded in custody or has been released on his bond and if so with or without sureties.
2[46. Production of seized articles before Magistrate.––All liquor or other contraband articles seized under this Act shall be produced before the nearest Magistrate without any delay who shall seal those articles making an inventory thereof. Where, however, this cannot be done without unreasonable inconvenience, delay or expense, the officer making enquiry on the spot or seizing the goods shall seal all such articles in the presence of at least two respectable witnesses. The articles so seized shall remain in the custody of the officer seizing them pending orders of a Magistrate.]
It shall be lawful for the 3[Deputy Commissioners of the District] to which this Act applies, by notice in writing to the licensee, to require that any shop in which liquor or any intoxicating drug is sold, shall be closed, at such time or for such period as he may think necessary for the preservation of the public peace.
1[48. For illegal import, etc.––Whoever, in contravention of this Act or of any rule or order prescribed or notified thereunder or of any licence or permit granted thereunder: ––
1[48-A. Penalty for rendering or attempting to render denatured/methylated spirit fit for human consumption.––Whoever renders or attempts to render fit for human consumption any denatured/methylated spirit, whether manufactured in India or not, or has in his possession any spirit rendered fit for human consumption in respect of which he knows or has reason to believe that any such attempt has been made, shall be punishable with imprisonment for a term which may extend to 2[two years but shall not be less than one year and with fine which may extend to seven thousand rupees but shall not be less than three thousand rupees.]
Whoever in contravention of the provisions of section 12-A of this Act has in his possession any printed label, cork, capsule or seal or an imitation thereof, shall be punished with imprisonment for a term which may extend to 2[one year but shall not be less than three months and with fine which may extend to three thousand rupees but shall not be less than one thousand rupees.]
Whoever, being the holder of a license or permit granted under this Act,––
1[2[(1) Whoever, without lawful authority, is found to be in possession of any quantity of liquor or any intoxicating drug which has been imported and/or transported and/or manufactured without authorisation and/or without the payment of prescribed duty therefor, shall on conviction before a Judicial Magistrate be punished with imprisonment for a term which may extend to seven years but shall not be less than three years and with fine which may extend to ten times the duty involved but shall not be less than five times the said duty.]
4[50-A. Persons found drinking in public or any place of worship etc., Penalty.––Any person found drinking or attempting to drink liquor in any public place or places of worship or in any place which is used for the purpose of transacting any business other than a premises covered by a licence shall be punished with imprisonment which may extend to 5[six months] or with fine which may extend to 6[three thousand rupees but not be less than one thousand rupees] or with both.
1[50-B. Penalty for licensed vendor etc.––If any licensed vendor or any person in his employ or acting on his behalf ––
2[50-C. Destruction of unfit liquor or beer.––The Commissioner may order destruction of liquor or beer rendered unfit for human consumption because of its having got sedimented or for any other reason. The destruction of such stocks shall be done in such manner and subject to such conditions as may be prescribed.]
Any 3[Excise and Taxation Officer] or other person who, without reason-able ground of suspicion, enters or searches or causes to be searched, any closed place, or vexatiously and unnecessarily seizes the property of any person on the pretence of seizing or searching for anything liable to confiscation under this Act,
Any officer or person exercising powers under this Act, who vexatiously and unnecessarily delays forwarding to a 5[Deputy Commissioner] any person arrested or any articles seized under this Act shall, on conviction before a 4[Judicial Magistrate] of the first class, be punished with fine which may extend to one hundred rupees.
Any officer or person who unlawfully releases or abets the escape of any person arrested under this Act, 1[x x x x] 2[or receives or retains any liquor or intoxicating drug in respect of which an offence has been committed, knowing or having reason to believe that such offence has been committed] 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 broken or the Excise revenue may be defrauded, shall, on conviction before a 3[Judicial Magistrate] of the first class for every such offence be punished with fine which may extend to 4[five thousand rupees] or with imprisonment for a term which may extend to 5[one year], or with both.
Any 1[Excise and Taxation Officer] who shall offer any unwarrantable violence to any person in his custody shall, on conviction before a 2[Judicial Magistrate] of the first class, be punished with fine which may extend to one hundred rupees, or with imprisonment which may extend to one month, or with both.
1[55. Screening offender or giving false information.Whoever knowing or having reason to believe that an offence has been committed under this Act, causes any evidence of the commission of that offence to disappear with the intention of screening the offender from legal punishment or with that intention gives any information respecting the offence which he knows or believes to be false, shall be punished with imprisonment of the description provided for the offence, for a term which may extend to a fourth part of the longest period of imprisonment provided for the offence, or with fine, or both.]
(1) Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any rule or order made under this Act and not otherwise provided for in this Act, shall, on conviction before a 1[Judicial Magistrate] of the first class, be punished for each such wilful act or omission with fine which may extend to 2[five thousand] rupees.
2[56-A. Attempt to commit offences punishable under the Act.––Whoever attempts to commit or abets any offence punishable under this Act, shall be liable to punishment provided for the offence.
(1)Whenever any person is convicted of an offence punishable under section 48 or 50 of this Act and the Court convicting him is of the opinion that it is necessary to require such person to execute a bond for abstaining from the commission of offences punishable under these sections, the Court may, at the time of passing sentence on such person, order him to execute a bond for a sum proportionate to his means, with or without sureties, for abstaining from the commission of such offences during such period not exceeding two years, as it thinks fit to fix.
In prosecutions under section 48, it shall be presumed, until the contrary is proved, that the accused person has committed an offence under that section in respect of any liquor or intoxicating drug, or any still, utensil, implement, or apparatus whatsoever for the manufacture of liquor, or any intoxicating drug, or any such materials as are ordinarily used in the manufacture of liquor, or any intoxicating drug, for the possession of which he is unable to account satisfactorily; and the holder of a licence or permit under this Act shall be punishable, as well as the actual offender, for any offence committed by any person in his employ and acting on his behalf under any of the previous sections of this Act as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence :
In any case in which an offence has been committed under this Act, the liquor, drug, materials, still, utensil, implement or apparatus in respect of which an offence has been committed shall be liable to confiscation.
Whenever confiscation is authorised by this Act, the 2[Deputy Commissioner] or Magistrate ordering it may give the owner of the thing liable to be confiscated an option to pay in lieu of the confiscation such fine as such officer thinks fit.
4[60. Power to compound offences.(1) A Deputy Commissioner may accept from any person whose licence or permit is liable to be cancelled or suspended under section 22 or who is reasonably suspected of having committed an offence under section 49 or section 50-A or section 56, a sum of money not exceeding 1[fifteen thousand rupees] but not less than 2[five thousand rupees], in lieu of such concealment or suspension, or by way of compensation for the offence which may have been committed as the case may be; and in all cases whatsoever in which any property has been seized as liable to confiscation under this Act may release the same on payment of the value thereof as estimated by him :
4[(1)] The provisions of the Criminal Procedure Code relating to execution so far as the same are applicable, and sections 54,55 and 56 of 5[Indian Penal Code (45 of 1860)] shall apply to all offences committed and to all persons punished under the provisions of this Act.
All rules made and notifications issued under this Act shall be 1[published in the *[Jammu and Kashmir Government Gazette]] and shall thereupon have the force of law and be read as part of this Act, and may, in like manner, be varied, suspended or annulled.
2[63. Exemptions and prohibitions.––(a) Nothing in the foregoing provisions of this Act applies to the manufacture, possession, sale or supply by medical practitioners, chemists, druggists, apothecaries or keepers of dispensaries of any medicated article for bona fide medicinal purposes, or to the possession by the public of such articles lawfully supplied by them ; but
No action shall lie be against 3[the Government] or against any 2[Excise and Taxation Officer] for damages in any Civil Court for any act bona fide done or ordered to be done in pursuance of this Act or of any law for the time being in force relating to the Excise revenue and prosecutions of any 2[Excise and Taxation Officer] and all actions which may be lawfully brought against the 1[Government of the Union territory of Jammu and Kashmir] or against any 2[Excise and Taxation Officer] in respect of anything done or alleged to have been done in pursuance of this Act, shall be instituted within six months from the date of the act complained of and one month after notice has been given in writing to 3[the Government] or to the officer against whom the suit is to be brought.