Punjab act 026 of 2013 : The Punjab Excise (Amendment) Act, 2013.

9 Apr 2013
Department
  • Department of Excise And Taxation

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013

(CHTR 19, 1935 SAKA)

PART I

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

NOTIFICATION

The 9th April, 2013 No. 26-Leg./2013,-The following Act of the Legislature of the Stateof Punjab received the assent of the Governor of Punjab on the Sth Day of April, 2013, is hereby published for general information:

THE PUNJAB EXCISE (AMENDMENT) ACT, 2013

(Punjab Act No. 26 of 2013)

AN

1S1

ACT

further to amend the Punjab Excise Act, 1914. BE it enacted by the Legislature of the State of Punjab in the

Sixty-fourth Year of the Republic of India, as follows:

1. (1) This Act may be called the Punjab Excise (Amendment)

Act, 20 13.

(2) It shall come into force on and with effect from the Ist dayof

April, 2013.

2. In the Punjab Excise Act, 1914 (hereinafter referred to as the

principal Act), in section 16, in clause (a), for the words "a bond", the words

3. In the principal Act, in section 23, for the words a bond", the

words "an agreement" shall be substituted.

4. In the principal Act, for section 61, the following section shallbe

substituted, namely:

61. (1) Whoever, in contraventionof any section of this Act or Penalty for of any rule, notification issued thereunder or any order

unlawful import, passed or of any license, permit or pass granted under

export, transport

manufacture and this Act,

(a) imports, exports, transports, manufactures, collectsor possesses any intoxicant; or Short title and

Commencement.

Amendment of

section 16 of

Punjab Act I of

1914.

Amendment of section 23 of Punjab Act i of

1914.

Amendment of section 61 of Punjab Act I of

1914.

*an agreement" shallbe substituted.

possession etc.

PUN AB GO Z. (EXTR ) APR 09,2013 151

(CHTR 1 1935 SAK

PART I

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUN A

N FICATION

The 9th A ri 2013 No. 26-Leg./2013.-The following Act of the L i of the S a e of P ab received the asse o the G of P ab on the 5th D y April, 20 is hereby p sh for eral information:-

THE U A AM MENT) A 201

(Pu a A N 26 o 20 further to amend the ci Act 1 . BE it enacted by the gisl h S in he Sixty-fourth Year of the Republic of India, as s:-

1. (1) This Act e e h j ci A endment) Act, 2013.

(2) It shall nto i rom h I of April, 2013.

2. In the nj xcise ct, reinafter t principal Act), in ection 16, in se ), r ords " ond", wo rds

"an greement" shall be bstituted.

3. In the principal ct, cti n 3, r ords "a bond", the

words "an r ent" shall be ubstituted.

4. In the principal Act, for ecti n 1, e l ing cti n shal e substituted, namely:-

"61. (1) Whoever, i contravention of any section of this A ct or

Penalty for of any rule, notification i ed t ereunder o r any order

unlawful ra passed or of any li ense, permit or pas granted under export, transpo

manufacture and this Act,-

pos es i n etc.

(a) imports, exports, transports, manufactures, colle cts or

possesses any intoxicant; or

Short title and

commencement.

Amendment of

section 16 of

Punjab Act 1 of

1914.

Amendment of section 23 of Punjab Act i of

1914.

Amendment of section 61 of Punjab Act 1 of

1914.

1

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013

(CHTR 19, 1935 SAKA)

(b) constructs or works any distillery or brewery; or

152

(c) uses, keeps or has in his possession any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing any intoxicant;

shall be punished for every such offence with imprisonment for a term which may extend to three years and with fine which may extend to ten lac rupees:

Provided that in the case of an offence relating to the possession of,

a working still for the manufacture of any intoxicant, such imprisonment shall not be less than two years and such fine shall not be less than two lac rupees. In case,the fine is not paid, he shall have to undergo further imprisonment; (ü) lahan, such imprisonment shall not be less thanone year and

such fine shall not be less than one lac rupees. In case the fine is not paid, he shall have to undergo further imprisonment;

(iii) country liquor manufactured otherwise than in a licensed

distillery in Punjab, in a quantity not exceeding twelve bottles,

each bottle containing 750 mililitres, such imprisonment shall

not be less than six months and such

fine shall not be less

than five thousand rupees and in a quantity exceeding twelve

bottles of the aforesaid capacity, such imprisonment shall not

be less than two years and such

fine shall not be less than

two lac rupees. In case the fine is

not paid, he shall have to

undergo further imprisonment;

(iv) foreign liquor other than-

(a) manufactured in a licensed distillery or brewery or bottling plant in India ; or

(b) imported into Indiaon which custom duty is leviable under the Indian Tariff Act, 1934, or the Customs Act,

1962;

such imprisonment shall not be less than two years and such fine

shall not be less than two lac rupees. In case the fine is not paid, he

shall have to undergo further imprisonment;

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09,2013 152

CH 19, 1935 A )

(b) constructs or works any distillery or brewery; or (¢) uses, keeps or has in his possession any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing any intoxicant;

shall be punished for every such offence with imprisonment for a erm e en to th e y n i h fine

en to ten lac rupees:

Provided that in the case of an offence relating to the possession of —

(i) a working still for the anufacture n i ant, u m r ment shall not be less h w n

shall e h w a es. n , in s

paid, he shall have to m r ent;

(ii) ahan, h m r o ent al e h n ll e h a ees. h

fine is not paid, he shall to r r mpri ment,

(iii) ntry iquor anufactured ise h n i ce

distillery in unjab, in a antity t di g wel ot les, each ottle ntai ing ililitres, mpri ent a l

t onths al t

l

than five h d es in uantity edi g

el e

ottles of e r said pacity, mpri en

t al t

w r al t lesth ees. ot aid, al

e

undergo furt er pris nment;

(iv) oreign quor t er — ) anufactured sed istill ry r r ery r

ottling plant in ndia ; or ) ported t dia hich s ut l iable

under e dian Tariff Act, 934, r t e ust s ct,

1962;

ch pris nment shal not e ss n o ears d ch e

shal not e ss t n o l c r pe s. I case t e f e is not paid, e shall ave to ndergo f rther prisonment;

2

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013

(CHTR 19, 1935 SAKA)

153

(v) foreign liquor manufactured in a distillery or brewery or bottling plant in India or imported into India on which custom duty is leviable under the Indian Tariff Act, 1934 or the Customs Act, 1962, in a quantity exxceeding ten cases i.e. Ninety bulk litres, on which the excise duty or any other levy payable under this Act, has not been paid, such imprisonment shall not be less than two years and such fine shall not be less than two lac rupees. In case the fine is not paid, he shall have to undergo further imprisonment;

(vi) country liquor manufactured in a licensed distillery in Punjab, beyondthe prescribed limit for private possession, such imprisonment shall not be less than six months and such fine shall not be less than one lac rupees. In case the fine is not paid, he shall have to undergo further imprisonment;

(vii) foreign liquor manufactured in a licensed distilery or brewery or bottling plant in India or imported into India on which custom duty is leviable under the Indian Tariff Act, 1934 or the Customs Act, 1962, on which excise duty and all other levies payable under this Act, has been paid beyond the prescribed limit for private possession, such imprisonment shall not be less than six months and such fine shall not be less than one lac rupees. In case the fine is not paid, he shall have to undergo further imprisonment; and

(vii) foreign liquor manufactured in a licensed distillery or brewery or bottling plant in India or imported into India on which custom duty is leviable under the Indian Tariff Act, 1934 or the Customs Act, 1962 in a quantity not exceeding ten cases i.e. 90 bulk litres on which excise duty or any other levy payable under this Act, has not been paid, such imprisonment shall not be less than one year and such fine shall not be less than two lac rupees. In case the fine is not paid, he shall have to undergo further imprisonment.

(2) A penalty imposed under clauses (vi) to (vii) of sub-section (), shall be recoverable by an Excise Officer in the manner, as may be prescribed.

(3) Whoever, in contravention of any section other than

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09,2013 153

( HTR 19, 1935 SAKA)

(v) foreign liquor manufactured in a distillery or brewery or bottling plant in India or imported into India on which custom duty is leviable under the Indian Tariff Act, 1934 or the Customs Act, 1962, in a quantity exceeding ten cases i.e. Ninety bulk litres, on which the excise duty or any other levy payable under this Act, has not been paid, such imprisonment shall not be les than t o years and such fine shall not be less t an t o lac rupe s. In case the fi e is not paid, he shall have to undergo further imprisonment;

(vi) country liquor manufactured in a licensed distillery in Punjab, beyond t prescribed limit for private possession, such pris nment shal not be l ss t n six onths and such fine hal ot s e pe s. ase is ot

aid, al e ndergo further imprisonment;

(vii) foreign liquor manufactured in a licensed distillery or brewery r ot l g l nt in India or imported into India on which custom t i ble der the Indian Tariff Act, 1934 or the

Customs Act, 2, on which excise duty and all other levies able er this Act, has been paid beyond the prescribed imit o ivate possession, such imprisonment shall not be e h x months u fine shall not be less than one

lac ru es. In c th fine is t paid, he shall have to undergo fu h m r ent; and

( i ) fo e g liqu manufactured in a licensed distillery or brewery o b in p a in Ind a o imported into India on which custom du y is lev a un the Ind an Tariff Act, 1934 or the C om A 1962 in a quantity not exceeding ten cases i.e

.

90 bu k litres on w ch excise duty or any other levy payable und this A has no been paid, such imprisonment sh all

not be le s than one year and such fine shall not be less th an

two lac rupe In case the fine is not paid, he shall have to undergo further imp isonment.

(2) A pen ty imposed under clauses (vi) to (viii ) of

sub-section (1), sha l be recove ab e by an Exc ise Officer in the manner, as

may be prescribed.

(3) W in contraven ion of any section other than

3

Omission of section 61-A of Punjab Act I of

1914.

Amendment of section 68-A of Punjab Act I of

1914.

Amendment of section 72 of Punjab Act l of

1914.

Amendment of section 78 of Punjab Act l of

1914.

section 29 and 30 of this Act or of any rule, notification issued or given there under or order made or of any license, permit or pass granted under this Act

(a) sells any intoxicants; or (b)

(c)

(d)

(e)

5.

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013

(CHTR 19, 1935 SAKA)

6.

7.

cultivates the hemp plant; or

8.

shall be punishable with imprisonment not less than one year which may extend to two years and such fine shall not be less than two lac rupees. In case the fine is not paid, he shall have to undergo further imprisonment."

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

bottles any liquor for the purposes of sale:; or

taps or draws tari form any tari producing tree,

In the principal Act, section 61-A shall be omitted.

In the principal Act, in section 68-A,

154

i) in the first proviso, for the words two thousand", the words *ten lac" shall be substituted; and

(ii) in the third proviso, for the sign ." appearing at the end, the sign ;" shall be substituted and thereafter the following proviso shall be added, namely:

In the principal Act, in section 72, in the proviso, for the word

"ten", the word "twelve" shall be substituted.

()

"Provided further that for the cases covered under sub section () of section 81, the penalty for the second offence shall be twice, the amount of penalty imposed for the first offence, however, third or any subsequent offence shall not be compoundable.".

In the principal Act, in section78, in sub-section

(2),

in the existing proviso, for the sign ." appearing atthe end,

the sign ," shall be substituted and thereafter the following

proviso shall be added, namely:

"Provided further that in cases where the quantityof Omission of

section 1-A of

Punjab Act 1 of

1914.

Amendment of section A of Punjab Act 1 of

1914.

Amend en of sect 72 of Punjab Act 1 of

1914.

Amendmen of sect 78 of Punjab Act 1 of

1914.

PUNJAB GOVT. Z. (EXT ), APR 09 2013 154

(CHTR 19, 1935 SA

section 29 and 30 of this Act or of any rule, notification i sued or given there under or order made or of any license, permit or pass gran ed un this c - (a)

(b)

(c)

(d

(e

sells any intoxicants; or

cultivates the hemp plant; or

removes any intoxicant from any d le , brew or w

e ab sh o licens u this Act o

bottles any liquor for the purposes of sale; or

tap o d aw ri form any ta p o tree

shall be punishable with im o ent n les than o y

e o w and su fin s l les han w ac u s.

In case the fine is not paid, he shall to fu h im ent."

7.

8.

In the principal Act, o A l it d. In the principal ct, n -A,-

(1)

(ii) in the first viso, h or s "two h sand", the words

" " hall bstit ted;

[IEE

in the third r viso, *".

sign *":" shall be bstit ted reafter o i g r viso shall be added, namely:-

eari g d,

" r vi ed r er at r ses vered under sub- section (1) of section 1, enalty r d f ce shall ice, ount f enalty posed r i st ffence, owever, i r bsequent ff ce hal ot be compoundable.".

In the principal Act, in secti n 72, i t e proviso, f r t e ord

"ten", the ord "t elve" shall be substituted. In the principal Act, in section78, in sub-section 2),-

(i) in the existing proviso, for te sin """ appearing at t e end, the si n ":" shall be substituted and thereafter the fol ing proviso shall be ad ed, namely:-

"provided further that in cases where the quanti y of

4

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013

(CHTR 19, 1935 SAKA)

155

liquor found at the time or in the course of detection of such offence exceeds Ninety bulk liters, in lieu of ordering confiscationof conveyance the Magistrate may give the ownerof the conveyance liable to be confiscated an option to pay an amount equal to the value thereof as estimated by him."; and

(ii) after sub-section (2), the following sub-sections shall be added, namely:

"(3) Such officer or authority, as specified by the State Governmentfor composition of offences under sub-section

(1) of section 81, may confiscate liquor in respect of which offence has been committed.

(4) When the Officer or authority, as specified by the State Government for composition of offences under sub section (1l) of section 81, upon production before him of liquor, conveyance etc. or on receipt of a report about such seizure, as the case may be, is satisfied that an offence has been committed and where the quantity of liquor found at the time or in the course of detection of such offence exceeds ninety bulk litres he may, on the grounds to be recorded in writing, order the confiscation of the conveyance etc. so seized. He may, during the pendency of the proceedings for such confiscation also pass an order of interim nature for the custody, disposal etc. of the confiscated liquor, conveyance etc. as may appear to him to be necessary in the circumstances of the case:

Provided that such officer or authority shall not pass an order for confiscation of conveyance without affording an opportunity of being heard to the person from whom conveyance was seized and to any other person who may appear before such officer or authority with a claim of an interest in the same:

Provided further that such officer or authority may release the conveyance so confiscated, on payment of the value thereof as estimated by the same authority:

Provided further that in case the owner of confiscated

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013 15

(CHTR 19, 1935 SAKA)

(ii)

liquor found at he time or in the course of detection of such of ence exce ds Ninety bulk liters, in lieu of ordering confiscation of conveyance the Magistrate may give the owner of the conveyance liable to be confiscated an option to pay an amount equal to the value thereof as estimated by him."; and

after sub-section (2), the following sub-sections shall be added, namely:-

"(3) Such officer or authority, as specified by the State Government for composit on of offences under sub-section

(1) of secti n 81, may confiscate liquor in respect of which offence has been committed.

) hen f icer r authority, as specified by the State overnment r mposition f f ces der

t ) ofsecti 1, n production before him of liquor, eyance etc. or n receipt of a report about such seizure, a e, t d that an offence has been

mit ed her the quantity of liquor found at the time n h r t t such offence exceeds ninety

tre ay, he rounds to be recorded in writing, h c fi ati n h nce etc. so seized. He

may, d n th of the proceedings for such

confisca a so p an o o interim nature for th e

cu , isposal etc. of the confiscated liquor, conveyance etc. as m ap to him to be necessary in the circumstances of the case:

Provided that such office or au h y shall not pass an orde for co o of conv nce without affording an

op r i of being heard to the person from

whom

convey w s seized and to any other person wh o may

appea before such o ficer or authority with a c laim of an

interest in the same:

Provided further that such officer or authority may

release the conveyanc sO confiscated, on pa yment of the

value thereof as estimated by the same autho rity:

Provided further that in case the owner o

f confiscated

5

Amendment of section 80-A of Punjab Act I of

1914.

Insertion of new section 81 in Punjab Act I of

1914.

PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013

(CHTR 19, 1935 SAKA)

9.

vehicle does not get the vehicle released within a period of thirty days from the decision of the case, such authority may proceed to auction the confiscated conveyance. The amount received from auction, after deducting the expenditure incurred on it, shall be deposited in the Government treasury.".

In the principal Act, in section 80-A, the figure, sign and letter"61 A" shall be omitted.

156

10. In the principal Act, after section 80, the following section 81 shall be added, namely:

"81. (1) Any offence relating to type and quantity of liquor Composition as specified in clauses (vi), (vii) and (vii) of proviso to of certain sub-section () of section 61, may either before or after offences. the institution of the prosecution, be compounded by such officers or authorities and for such amount as the State Government

(2) Where an offence has been compounded under sub-section

(1) the offender, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence.".

H.P.S. MAHAL,

0197/4-2013/Pb. Govt. Press, S.A.S. agar Secretary to Government of Punjab, Department of Legal and Legislative Affairs. may, by notification in the Official Gazette, specify in this behalf.

NJ B GOVT. GAZ. (EXTRA), APRIL 09, 2013 156

R 19, 1935 KA)

vehicle does not get t e vehicle released within a period of thirty days from the decision of the case, such authority may proceed t auction t e confiscated conveyance. he a ount r cei ed f auction, after deducting t e expenditure i cur ed n it, shall be deposited in the Government treasury.".

mendment of 9, In the principal : : y . "ETL ion $0.7 of principal ct, i ecti n 0-A, ure, si let er "61 Punjab Act | of A" hallit d.

1914.

Insertion of new section 81 in unjab ct 1 f

1914.

10. Inthe principal Act, after section 80, the following section 81 shall ded, namely:-

"81. (1) n offence relating to type and quantity of liquor Composition, 5 specified in clauses (vi), (vii) and (viii) of proviso to rt i on 1 of sect , a h

f ces. the institution of the prosecution, be compounded by such officers or authorities for ount as the State overnment may, by notification in the Official Gazette, specify in this behalf.

(2) Where an offence has been compounded under sub-section

(1) the offender, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence.".

.

Secretary to Government of Punjab, Department of Legal and Legislative Affairs. 0197/4-2013/Pb. G . P S.A.S. Nagar

6