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THE ARUNACHAL PRADESH EXCISE ACT, 1993
THE ARUNACHAL PRADESH EXCISE ACT, 1993
(Act No. 6 of 1993)
Received the assent of the Governor on 8th July, 1993.
An Act to provide law relating to excise and levy of duty of excise in Arunachal Pradesh.
BE it enacted by the Arunachal Pradesh Legislative Assembly in the Forty-fourth Year of the Republic of India as follows:—
CHAPTER—I
PRELIMINARY
Short title extent and commence¬ment.
1. (1) This Act may be called the Arunachal Pradesh Excise Act, 1993.
(2) It shall extends to the whole of Arunachal Pradesh.
(3) It shall come into force on such date as the Government may, by notification appoint and such date may be notified for different areas.
Definitions.
2. (1) In this Act, unless there is anything repugnant in the subject or context —
(a) "Apong" means any fermented rice millet, or other grain and in whatever name it may be called locally and includes Arrack and any liquid obtained therefrom but does not include beer;
(b) "beer" includes ale, stout, porter and all other fermented liquor made malt, and such other substances as the State Government may specify on this behalf;
(c) "bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not; and includes re-bottling ;
(d) "Collector" means the Collector of the District and includes any officer appointed by the State Government to exercise and perform all or any of the powers and functions of the Collector under this Act;
(e) “denaturant” means any substance prescribed for admixture with spirit in order to render the mixture unfit for human consumption;
(f) “denature” means mixing of spit with one or more denaturants in such manner as may be prescribed for the purpose of rendering it unfit for human consumption;
(g) “exercisable article” means :—
(a) any alcoholic liquor for human consumption, or
(b) any intoxicating drug; but does not include medicinal and toilet preparation containing alcohol or any intoxicating drug.
"Explanation" :—In this clause the expressions "medicinal preparation and toilet preparations" have the same meaning as assigned to in the "Medicinal and Toilet Preparations (Excise Duties) Act, 1945”.
(h) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 of List-ll in the Seventh Schedule to the Constitution.
(i) "Excise Commissioner" means the officer appointed under Section 5;
(j) "Excise Officer" means the Collector or any officer or other person appointed or invested with powers under section 5;
(k) "Excise Revenue" means revenue deried or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) or confiscation imposed or ordered under this Act or any other law for the time being in force relating to liquor or intoxicating drugs;
(l) "Export" means to take out of Arunachal Pradesh otherwise than across a customs frontier as defined by the Central Government;
(m) "import" (except in the phrase "import into India") means to bring into Arunachal Pradesh otherwise than across a customs frontier as defined by the Central Government;
(n) “Intoxicant” means—
(i) any liquor, or
(ii) any substance from which liquor may be distilled and which is declared by the State Government by notification in the Arunachal Pradesh Gazette to be an intoxicant for the purpose of this Act, or
(iii) any intoxicating drug ;
(o) "intoxicating drug" means—
(i) the leaves, small stalks and flowering of fruiting tops of the Indian hemp plant (Cannabis Sativa L.), including all forms known as bhang, siddhi or ganja ;
(ii) charas, that is the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport;
(iii) any mixture, with or without neutral materials of any of the above forms or intoxicating drug, or any drink prepared therefrom; and
(iv) any other intoxicating or narcotic substances or any fermenting agent which the State Government may specify in this behalf by notification, such substance or agent not being opium, cocaleaf, or a manufactured drug as defined in the Narcotic Drugs and Pschycotropic Substances Act, 1985.
(p) "Liquor" means intoxicating liquor and includes all liquid consisting of or containing alcohol and any substance which the State Government, by a notification may declare to be liquor for the purpose of the Act;
(q) "manufacture" includes —
(i) every process whether natural or artificial, by which any intoxicant is produced or prepared,
(ii) every process for the rectification, flavouring, blanding, or colouring of liquor or for the reduction of liquor for sale, and
(iii) re-distillation,
(r) “Notification” means notification in the Arunachal Pradesh Gazette;
(t) “place” included building, house, shop, booth, vessel raft, vehicle and tent;
(u) “Prescribed” means prescribed by rules made under this Act;
(v) “Sale” includes any transfer otherwise than by way of gift ;
Explanation :—The supply of liquor by a club, mess, institute, society, lodge or other similar organisation by whatever name called to its members or their guests whether on payment of price or of any fee or subscription or not shall be deemed to be a sale within the meaning of this clause;
(w) "State Government" means the State Government of Arunachal Pradesh;
(x) "Spirit" means any liquor containing alcohol obtaining by distillation, whether it is denatured or not;
(y) "transport" means to remove from one place to another within the State of Arunachal Pradesh.
Power to declare “country liquor” and "foreign liquor”.
3. The State Government may, by notification, declare what, for the purpose of this Act or any portion thereof, shall be deemed to be "country liquor" and "foreign liquor" respectively.
Definition of retail and wholesale.
4. (1) The State Government may by notification, declare with respect either to whole of Arunachal Pradesh or to any specified local area, and as regards purchasers generally or any specified class of purchasers and either generally or for any specified occasions, what quantity of any intoxicants shall, for the purpose of this Act, be the limit of retail sale.
(2) The sale of any intoxicant in any quantity in excess of the quantity declared in respect thereof under sub-section (1) shall be deemed to be a sale by wholesale.
CHAPTER—ll
ESTABLISHMENTS, CONTROL, APPEAL AND REVISION
Establish¬ments, delegation and with¬drawal of powers.
5. (1) The administration of the Excise Department and the collection of the excise revenue within a district shall ordinarily be under the charge of the Collector.
(2) The State Government may, for the whole of Arunachal Pradesh or any specified local area—
(a) appoint an Officer of the Government to be the Excise Commissioner who shall, subject to such control as the State Government may direct from time to time be in charge of the administration of the provisions of this Act and rules made thereunder including collection of excise revenue ;
(b) appoint any other person to exercise all or any of the powers and to perform all or any of the duties, conferred and imposed on a collector by or under this Act either concurrently with, or in subordination to, or to the exclusion of the Collector and subject to such control as the State Government may direct;
(c) appoint any other officers of the Excise Department, to perform such powers and duties of the excise officer as the State Government may think fit;
(d) appoint officer of the designation 'Public Analyst' to be in charge of scientific analysis’ of samples and materials in relation to administration of the Act;
(e) order that all or any of the powers and duties assigned by or under this Act to any officer appointed under clause (c) of this sub-section shall be exercised and performed by any servant of the Government or any other person ;
(f) delegate to the Excise Commissioner all or any of the powers conferred upon the State Government by or under this Act, except the powers to make rules;
(g) withdraw from any officer or person all or any of the powers or duties conferred or imposed upon him by or under this Act; and
(h) permit the delegation by the Excise Commissioner or the Collector, to any person or classes of persons specified in such notification, of any powers conferred or duties imposed upon him by or under this Act.
Control, Appeal and Revision
6. (1) The Collector shall in respect of all proceedings under this Act, be subject to the control of the Excise Commissioner.
(2) Orders passed under this Act or under any rule made hereunder shall be appealable in such cases, to such authorities and under such procedures as may be prescribed.
(3) The State Government may revise any order passed by the Collector or the Excise Commissioner or by any officer exercising the powers of an appellate authority under any rule made under this Act.
CHAPTER—lll
IMPORT, EXPORT AND TRANSPORT
Import of intoxicants.
7. No intoxicant shall be imported, provided that State Government may allow importing of intoxicants by the Armed forces, Para-military forces and such other authorities for the purpose of scientific, industrial, medicinal and similar uses under a pass prescribed stipulating such terms/conditions as may be necessary.
Export of transport.
8. No intoxicant shall be exported: Provided that State Government may allow exporting or transporting intoxicants by the Armed forces and Para-military forces and by such other authorities for the purpose of scientific, industrial, medical and similar uses, under a pass prescribed stipulating such terms/conditions as may be necessary.
CHAPTER—lV
MANUFACTURE, POSSESSION AND SALE
9. Licence required for manufacture: (a) No intoxicant shall Licence be manufactured.
(b) no Hemp Plant (Cannabis Sativa) shall be cultivated,
(c) no portion of the Hemp Plant (Cannabis Sativa) from which an intoxicating drug can be manufactured or produced shall be collected,
(d) no liquor shall be bottled for sale,
(e) no distillery or brewery shall be worked, and
(f) no person shall use, keep or have in his possession any materials, steel, utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than Apong except under the authority and subject to the terms and conditions of a license granted by the Excise Commissioner:
Provided that Apong may be used without a licence solely for the purpose of food or for domestic consumption not exceeding a limit of 10 (ten) litres and not as an intoxicant or for the preparation of any intoxicating article or any articles for sale.
Establishment of distilleries, brewries or warehouses.
10. (1) The Excise Commissioner may, —
(a) Subject to any restrictions imposed by the State Government establish, or authorise the establishment of distilleries or breweries, in which liquor may be produced under a license granted under section 9;
(b) discontinue or order for discontinuation of any such distillery or brewery ;
(c) establishment or authorise the establishment of warehouse wherein any intoxicant may be deposited and kept without payment of duty ;
(d) discontinue or order for discontinuation of any such warehouse;
(2) No distillery, brewery or warehouse, as aforesaid, shall be established except by, or under the authority of, the Excise Commissioner.
License required for depositing or keeping intoxicant in warehouse or other place of storage.
11. No person shall, except under the authority and subject to the terms and conditions of license granted by the Excise Commissioner, deposit or keep any intoxicant in any warehouse or other place of storage established authorised or continued under this Act.
Payment of duly on removal from distillery, brewery, warehouse or other place of storage.
12. No intoxicant shall be removed from any distillery, brewery, warehouses or other place of storage licensed, established authorised or continued under this Act, unless the duly (if any) payable under Chapter V has been paid or a bond has been executed for the payment thereof.
13. Subject to the provision of the Act: (i) No person shall have in his possession any intoxicant.
(ii) in excess of the quantity declare under section 4 to be the limit of retail sale ; and
(iii) not obtained from a licensed vendor except under a permit granted by the Collector:
Provided that the restriction of this section shall not apply to a person producing Apong not exceeding 10 (ten) litres or domestic consumption.
14. (1) A licensed vendor shall not have in his possession at any place other than that authorised by his licence any intoxicant in excess of such quantity as the State Government may under section 4 declare to be the limit of retail sale.
(2) Notwithstanding anything contained in the foregoing provision if the State Government thinks fit so to do on the ground of health, morality or public order, it may, by notification, prohibit either absolutely or subject to such conditions as it may prescribe the possession of any intoxicant by all persons generally or by any specified class or classes of persons.
License required for sale.
15. No intoxicant and no portion of a hemp plant (Cannabis Sativa) from which an intoxicating drug can be manufactured or produced, shall be sold except under the authority and subject to the terms and conditions of a license granted by the Excise Commissioner in conformity with general instructions issued by the State Government in respect of settlement of any class or classes of vend licences:
Provided that —
(1) a license for such sale in more than one district shall be granted only by the Excise Commissioner or by a Collector Specially authorised in that behalf by the Excise Commissioner.
(2) A cultivator or owner of any hemp plant (Cannabis Sativa) may sell without a License, those portions of the plant from which an intoxicating drug can be manufactured or produced, to any person Licence for the purpose under this Act, to any officer whom the excise Commissioner may authorise to purchase or receive the same.
(3) no license shall be required for any of the following sales, namely:—
(a) the sale of foreign liquor lawfully procured by any person for his private use, within the permissible limit when such sale is made by such person himself or on his behalf by his representative upon his quitting a station, or otherwise ;
(b) the sale of Apong lawfully possessed and intended to be used solely for the preparation of food for domestic consumption and not—
(i) as an intoxicating article, or
(ii) for the preparation of any intoxicating article, or
(iii) for the preparation of any article for sale.
Manufacture and sale of liquor in or near cantonments.
16. Within the limits of any military cantonment and within such distance from those limits as the Central Government may in case prescribe, no license for the manufacture or sale of liquor shall be granted except with previous consent of Commanding Officer.
Grant of exclusive privilege for manufacture and sale of country liquor or intoxicating drugs.
17. (1) The state Government may grant to any person, on such conditions and for such period as it may think fit the exclusive privilege for one or more of the following purposes, namely :—
(a) manufacturing;
(b) sale of any country liquor or intoxicating drug within any specified local area :
Provided that public notice shall be given of the intention to grant any such exclusive privilege and that any objection made by any person residing within the area affected shall be considered before an exclusive privilege is granted.
(2) No grantee of any privilege under sub¬-section (1) shall exercise the same unless or until he has received a license from the Excise Commissioner.
Transfer of exclusive privilege.
18. (1) A grantee of an exclusive privilege under section 17 shall not let or assign the same or any portion thereof unless he is expressly authorised, by a condition made under that section to do so.
(2) Such letting or assignment shall be made only to a person approved by the Collector or if the letting or assignment extends to more than one district by the Excise Commissioner.
The lessee or assignee shall not exercise any rights as such unless and until the Collector or the Excise Commissioner or as the case may be, has upon his application, granted him a license to do so.
Mainte¬nance and use of measures, weights and instruments by licensed manufactur¬ers and vendors.
19. Every person who manufactures or sells any intoxicant under a license granted under this Act:—
(a) shall supply himself with such standard measurers, standards weights and instruments duly stamped and verified by the competent authority as the Excise Commissioner may prescribe and shall keep the same in good condition; and
(b) when such measures, weights or instruments have been so prescribed, shall on the requisition of any Excise Officer duly empowered by the Collector in this behalf, measure weight or test any intoxicant his possession, at such time and in such manner as such officer may require.
Employ¬ment of young persons or women by licenced vendors.
20. (1) No person who is licensed to sell country liquor for consumption on his premises shall, during the hours in which such premises are kept open for business, employ or permit to be employed, either with or without renumeration any person under the age of twenty one years, in any part of such premises in which such liquor consumed by the public.
(2) No person who is license to sell country liquor for consumption on his premises shall, without the previous written permission of the Excise Commissioner, during the hours in which such premises are kept open for business, employ or permit to be employed either with or without remuneration, any women, in any part such premises in which such liquor is consumed by the public.
(3) Every permission granted under sub-¬section (2) shall be endorsed on the license and may be modified or withdrawn.
Power to close shops temporarily.
21. (1) The District Magistrate or a Sub-Division Magistrate, may notice in writing to the license require that any shop in which any intoxicant is sold shall be closed at such time or for such period as such Magistrate may think necessary for the preservation of the public places and maintenance of law and order.
(2) If any riot or unlawful assembly is apprehended or occurs in the vicinity of any shop in which any intoxicant is sold, any Magistrate or any Police Officer of or above the rank of sub-inspector present, may require such shop to be kept closed for such period as he may think necessary.
(3) When any Magistrate or Police Officer makes a direction under sub-section (1) or sub-section (2) he shall forthwith inform the collector of his action and the reason therefore.
CHAPTER—V
DUTY
22. Power to impose duty.
(1) An excise duty or a countervailing duty, as the case may be at such rates as the State Government may direct from time to time, may be imposed either generally or for specified local areas in respect of Armed forces, Para-military forces and such authorities as prescribed on—
(a) any excisable article imported, or
(b) any excisable article exported, or
(c) any excisable article transported, or
(d) any excisable article manufactured under any licence granted in respect of clause (a) of section 10, or
(e) any Hemp Plant (Cannabis Sativa) cultivated, or any portion of such plant collected, under any license granted in respect of clause (b) or clause (c) of section 10, or
(f) any excisable articles manufactured in any distillery or brewery licensed, established, authorised or continued under this Act.
Explanation :— Duty may be imposed on any article under this sub-section at different rates according to the places to which such article is to be removed for consumption or according to the varying strength and quality of such article.
23. Ways of levying such duty —
Subject to any rules made under section 77 any duty imposed under section 22 may be levied in any of the following ways;—
(a) On an excisable article imported :—
(i) by payment, upon or before importation, in the State of Arunachal Pradesh,
(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act,
(b) on an excisable article exported, by payment in the State of Arunachal Pradesh,
(c) on an excisable article transported.—
(i) by payment in the district from which the article is sent, or
(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act,
(d) on intoxicant drugs manufactured, cultivated or collected,
(i) by a rate charged upon the quantity manufactured under a licence granted in respect of producing Apong issued for sale from a warehouse establish, authorised or continued under this Act, or
(e) on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act,
(i) by a rate charge upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act, or
(ii) in accordance with such scale of equivalents calculated on the quantity or materials used, or by the degree or attenuation of the wash or wort, as the case may be the Government may prescribe.
Payment for grant of exclusive privilege.
24. Instead of, or in addition to any duty leviable under this Act, the State Government may direct payment of a sum to be fixed by it in consideration of the same grant of any exclusive privilege under section 17.
CHAPTER—Vl
Ascertain¬ment of local public opinion.
25. Before the licenses are granted in any year in respect of retail sale of any intoxicant, the Collector shall take measures, in accordance with rules to be made by the State Government in this behalf, to enable him to ascertain local public opinion in regard to the licensing and location of shops.
Grant of licence, permit etc.
26. Every licence, permit or pass under this Act shall be granted for such period as may be prescribed.
Counterpart agreement by licensee, and security or deposit.
27. Any authority granting a licence under this Act may require the granted to execute counterpart agreement in conformity with the tenor of his licence and to give such security for the performance of such agreement, or to make such deposit in lieu of security, as such authority may think fit.
Technical defects, irregulari¬ties and omissions
28. (1) No licence granted under this Act shall be deemed to be invalid by reason merely of any technical defect, irregularity or omission in the licence or in any proceedings taken prior to the grant thereof.
(2) The decision of the Excise Commissioner as to what is a technical a defect, irregularity or omission, shall be final.
Power to cancel or suspend licence, permit or pass.
29. (1) Subject to such restrictions as the State Government may prescribe, the authority who granted any licence, permit or pass under this Act may cancel or suspend it—
(a) If it is transferred or sublet by the holder thereof without the permission of the said authority; or
(b) if any duty or fee payable by the holder thereof be not duly paid; or
(c) in the event of any breach by the holder thereof, or by any of his servants, or by any one acting on his behalf with his express or implied permission, of the terms or conditions thereof; or -
(d) if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating lo revenue or of any cognizable and non-bailable offence or any offence punishable under the Narcotic Drug and Pschycotropic Substances Act, 1985 or under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or under any section which has been introduced into the Indian Penal Code by section 3 of that Act (Act XLV of 1860); or under the Medical and Toilet Preparations (Excise Duties) Act, 1945 or
(e) if the holder thereof is punished for any offence under the Customs Act, 1962 or
(f) where a licence, permit or pass has been granted on the application of the holder of any exclusive privilege granted under section 17 on the requisition in writing of such holder; or
(g) if the conditions of the licence, permit or pass provided for such cancellation or suspension at will.
(2) When a licence, permit or pass help by any person is conceited under clause (a), clause (b), clause (c), clause (d), or clause (e) of sub-section (1) the authority aforesaid may cancel any other licence, permit or pass granted to such person or by the authority of, the State Government under this Act, or under the Narcotic Drugs and Pschycotrcotropic Substances Act, 1985.
(3) The holder of a licence, permit or pass shall not be entitled to any compensation for its cancellation or suspension under this section, or to the refund of any fee paid or deposit made in respect thereof.
Power to withdraw licence.
30. Whenever the authority who granted any licence under this Act considers that the licence should be withdrawn for any cause other than those specified in section 29 it may withdraw the licence either-
(a) on the expiration of fifteen days notice in writing of its intension to do so, or
(b) forthwith, without notice.
(2) If any licence be withdrawn under sub¬section (1), the said authority shall, pay to the licence such sum (if any), by way of compensation as the Excise Commissioner may direct.
(3) When a licence is withdrawn under sub-¬section (1), any fee paid in advance, deposit made by the licence in respect thereof shall be refunded to him after deducting the amount (If any) due to the government.
Surrender of licence.
31. (1) Any holder of a licence granted under this Act to sell an intoxicant may, unless his licence is liable to cancellation or suspension under section 29 surrender the same on—
(i) the expiration of one month notice in writing given by him to the Collector of his intention to surrender it, and
(ii) payment of the fees payable for the whole period for which it would have been current but for such surrender:
Provided that, if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a licence, he may direct the licensing authority to remit to the holder thereof the sum so payable on surrender, and any fees paid in advance, or any portion of such sum of fees.
(2) sub-section (1) shall not apply in the case of a licence for the sale of any country liquor or intoxicating drug in the exercise of an exclusive privilege granted under section 17.
Explanation:— The words "holder of a licence" as used in this section, include a person whose tender or bid for a licence has been accepted, although he may not actually have received the licence.
Bar to right of renewal and to compensation
32. No person to whom a licence has been granted under this Act shall have any claim to the renewal of such licence, or, save as provided in section 30 any claim to compensation on the determination thereof.
CHAPTER—VII
DEPARTMENTAL MANAGEMENT OR TRANSFER
Power of Collector to take grants under manage¬ment or to transfer them.
33. If any holder of a licence granted under this Act, or any person to whom an exclusive privilege has been granted under section 17 contravenes any provision of this Act, or any rule made hereunder or makes default in complying with any condition imposed upon him by such licence or privilege, or
if any holder of a licence, granted this Act surrenders the same under section 31,
the Collector may (in the case of a licence, after the cancellation or surrender thereof and, in the case of an exclusive privilege, at any time);
(a) take the grant under management at the risk and loss of the persons to whom it was made, or
(b) transfer the unexpired portion of the grant, at the risk and loss of the said person, to any other person.
CHAPTER—VIII
OFFENCES AND PENALTIES
Penalty for unlawful import, export, transport, manufacture, possession, sale etc.
34. If any person, in contravention of this Act, or of any rule, notification or order made, issued or given, or license, permit or pass granted under this Act;
(a) imports, exports, transport, manufactures, possess or sells any intoxicant, or
(b) cultivates any hemp plant (Cannabis Sativa), or
(c) collects or sells any portion of the hemp plant (Cannabis Sativa) from which an intoxicating drug can be manufactured or produced, or
(d) bottles any liquor for purpose of sale, or
(e) works any distillery or brewery, or
(f) uses keeps or has in his possession any materials, steel, utensil, implement or apparatus, whatsoever for the purpose of manufacturing any intoxicant other than Apong, or
(g) establishes any distillery, brewery, or warehouse, or
(h) removes any intoxicant from any distillery, brewery, warehouse or other place of storage licensed, established, authorised or continued under this Act,—
he shall be liable to imprisonment for a term which may extend to two years or to fine which may extend to five thousand rupees, or to both.
Offences by companies.
35. (1) where an offence under this Act has been committed by a company, every person, at the time the offence was committed was in charge of and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render such person liable to any punishment provided in this Act, 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 contained in sub¬-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or 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 shall be liable to be proceeded against and punished accordingly.
Explanation:— For purpose of this section —
(a) "Company" means any body corporate and includes a firm or other association of individual, and
(b) "Director" in relation to a firm means a partner in the firm.
Presumption as to offence where possession is not satisfactorily accounted for.
36. In prosecutions under section 34, it may be presumed unless and until the contrary is proved, that the accused person has committed an offence punishable under that Section in respect of—
(a) any intoxicant; or
(b) any steel, utensil, implement or apparatus whatsoever for the manufactured of any intoxicant other than Apong, or
(c) any materials which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufacture, for the possession of which he fails to account for satisfactorily.
Penalty for altering or attempting to alter any denatured spirit.
37. If any person alters or attempts to alter any denatured spirit, whether manufactured in India or not, with the intention that such spirit maybe used for human consumption, whether as a beverage, or internally as a medicine, or in any other way whatsoever by any method whatsoever or has in possession any spirit in respect of which he knows or has reason to believe that any such alteration or attempt has been made, he shall be liable to imprisonment for a term which may extend to two years or to fine which may extend to five thousand rupees, or to both.
Presump¬tion as to offence under section 37 in certain cases.
38. In prosecutions under section 37 when the accused person is proved to have been in possession of any spirit which is or contain or has been derived from denatured spirit and in respect of which any such alteration or attempt as is referred to in section 37 has been made, it may, from the mere fact of such possession, be presumed unless and until the contrary is proved, that such person.—
(i) has himself made such alteration or attempt or;
(ii) know or, has reason to believe that such alteration or attempt has been made.
Presumption as to any spirit which contains any denaturant.
39. In any prosecution under this Act it may be presumed, unless and until contrary is proved, that any spirit which contains any quantity of any denaturant is, or has been derived from denatured spirit.
Penalty for adulteration by licenced manufac¬turer or his servant.
40. If any licensed manufacturer or licensed vendor, or any person employed by him and acting on his behalf, mixes, or permits to be mixed, with any intoxicant manufactured, sold or kept or exposed for sale by him, any noxious drug or any article prohibited by rule made under section 77, and such mixing does not amount to an offence punishable under section 272 of the Indian Penal Code (Act XLV of 1860); or has in his possession any intoxicant in respect of which such admixture has been made, he shall be liable to imprisonment for a term which may extend to eighteen months, or to fine which extend three thousand rupees, or to both.
Penalty for fraud by licenced manufac¬turer or vendor or his servant.
41. If any licensed manufacturer or licensed vendor, or any person employed by him and acting on his behalf,
(a) sells or keeps or exposes for sale, as foreign liquor, any liquor which he knows or has reason to believe to be country liquor, and such sale does not amount to an offence punishable under section 417 or section 418 of the Indian Penal Code, or
(b) marks any bottle, case, package other receptacle containing country liquor, or the cork of any such bottle, or deals with any bottle, case, package or other receptacle containing liquor, with the intention of causing it to be believed that such bottle, case package or another receptacle contains foreign liquor, and such making or dealing does not amount to an offence punishable under section 482 of the Indian Penal Code, he shall be liable to imprisonment for a term which may extend to eighteen months or to fine which may extend to two thousand rupees or to both.
Penalty for certain unlawful Acts of licensed vendors or their servants
42. (1) If any licensed vendor, or any person in his employees and acting or his behalf,
(a) in contravention of section 20 employs or permits to be employed in any part of his licensed premises referred to in that section, any person under age of 21 years or any do-man, or
(b) sells any intoxicant to a person who is drunk and intoxicated, or
(c) sells delivers any spirit or intoxicating drug to any person apparently under the age of twenty one years whether for consumption on or off the premises of such vendor, or
(d) permits drunkness, intoxication, disorderly conduct, gambling or gaming on the premises of such vendor, or
(e) permits any person whom he knows or has reason to believe, to have been convicted of any non-bailable offence, or
(f) permits any prostitute to meet, or remain on the premises of such vendor whether for the purpose of crime or prostitution or not,
he shall be liable to fine which may extend to two thousand rupees.
(2) When any licensed vendor, or any person in his employ and acting on his behalf is charged with permitting drunkness or intoxication on the premises of such vendor, and it is proved that any person who drunk on intoxicated on such premises, it shall lie on the person charged to prove that the vendor and the persons employed by him to all reasonable steps for preventing drunkness or intoxication on such premises.
Penalty for possession of intoxicant in respect of which an offence has been committed.
43. If any person, without lawful authority, has in his possession any quantity of any intoxicant, knowing the same to have been unlawfully imported, transported or manufactured, or knowing that the prescribed duty has not been paid thereon, he shall be liable to imprisonment for a term which may extend to three thousand rupees, or to both
Penalty for consumption in chemist's shop etc.
44. (1) If any chemist, druggist or keeper of a dispensary allows any intoxicant which has not been bonafide medicated for medicinal purpose to be consumed on his business premises by any persons not employed in his business, he shall be liable to imprisonment for a term which may extend to one year or to fine which may extend to three thousand rupees, or to both.
(2) If any person not employed as aforesaid consumes any such intoxicant on such premises, he shall be liable to imprisonment which may extend to three months or to fine which may extend to one thousand rupees, or to both.
Penalty for certain Acts by licensee or his servants.
45. If any holder of a license, permit or pass granted under this Act, or any person in his employ and acting on his behalf:—
(a) fails to produce such license, permit or pass on the demand of any officer empowered by the State Government, by notification, to make such demand, or
(b) in any case not provided for in section 34 wilfully contravenes any rule made under section 77, or
(c) wilfully does any act, in breach of the conditions of the license, permit or pass for which a penalty is not prescribed elsewhere in this Act,
he shall be liable, in case (a) to fine which may extend to one thousand rupees, and in case (b) or case (c) to fine which may extend to two thousand rupees.
Import, export, transport, manufac¬ture, sale or possession by one person on account of another.
46. (1) When any intoxicant has been imported, transported, manufactured or sold or is possessed by any person on account of any other person, and such other person knows or has reason to believe that such import, export, transport, manufacture or sale was, or that such possession is, on his account, the article shall, for the purposes of this Act, be deemed to have been imported, exported, transported, manufactured or sold by, or to be in the possession of, such other person.
(2) Nothing in sub-section (1) shall obsolve any person who imports, exports, transports, manufactures, sells, or has posession of an intoxicant on account of another person from liability to any punishment under this Act for the unlawful import, export, transport, manufacture, sale or possession of such article.
Criminal liability of Licence for Acts of servant.
47. When any offence punishable under section 34, section 40, section 41, section 42, section 43, section 45 is committed by any person in the employ and acting on behalf of the holder of a license, permit or pass under this Act, such holder shall also be punishable in addition to the accused, as if he had himself committed the offence, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence.
Imprisonment under section 43 or section 44.
48. No person other than the actual offender shall be punished under section 46 or section 47 with imprisonment, except in default of payment of a fine.
Penalty on excise officers making vexatious search, seizure, detention or arrest or refusing duty or being guilty of cowardice.
49. If any Excise Officer—
(a) without reasonable grounds of suspicion, searches or causes to be searched, any place, under colour of exercising any power conferred by this Act, or
(b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act, or
(c) vexatiously and unnecessarily detains, searches or arrests any person, or
(d) without lawful excuse, cease or refuses to perform, or withdraws himself from the duties of his office unless expressly allowed to do so in writing by the Collector or unless he has given to him immediate superior two months notice in writing of his intention to do so, or
(e) is guilty of cowardice, he shall be liable to imprisonment for a term which may extend to six months, or to fine which may extend to one thousand rupees, or to both.
Penalty for offences not other¬wise punishable.
50. If any person is convicted of any Act in contravention of any of the provisions of this Act, or of any rule, notification or order made, issued or given under this Act, for which penalty is not prescribed elsewhere in this Act, he shall be liable to fine which may extend to Two hundred rupees.
Penalty for contempt of court.
51. Every proceeding under this Act before the Excise Commissioner, a Collector or before any officer, of such rank as the State Government may by notification prescribe, who is exercising powers of a Collector, shall be deemed to be a “Judicial Proceeding” within the meaning of Section 228 of the Indian Penal Code (Act XLV of 1860) and every Collector or officer holding each proceedings shall, for the purpose of section 345, 346 and 348 of Code of Criminal Procedure, 1973 be deemed to be court.
Penalty for attempt to commit "offence”.
52. Whoever abets commission of any offence or attempts to commit any offence, punishable under this Act, shall be liable to the punishment provided for such offence.
Enhanced punishment after previous conviction
53. If any person after having previously been convicted of an offence punishable under section 34, section 37, section 43 or section 44 or under similar provisions in any enactment in force prior to the commencement of this Act, subsequently commits and is convicted to an offence punishable under any of those section, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act.
What things are liable to confisca¬tion
54. (1) Whenever an offence has been committed which is punishable under this Act, the intoxicant, materials, steel, utensil, implement and apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.
(2) Any intoxicant lawfully imported, exported, transported, manufactured, had in possession or sold along with, or in addition to, any intoxicant which is liable to confiscation under sub-section (1),
and the receptacles, packages and coverings in which any such intoxicant as first aforesaid, or any such materials, steel, utensils, implement or apparatus as aforesaid, is found, and the other contents, if any of such receptacles or package and the animals, carts, vessels, rafts or other conveyances used in carrying the same—
shall likewise be liable to confiscation : provided that no animal, cart, vessels, raft or other conveyances as aforesaid shall be liable to confiscation unless the owner thereof is proved to have been implicated in the commission of the offence.
Explanation: For the purpose of this section "Owner" includes in relation to any animal, cart, vessel, raft or other conveyance—
(a) which is in the possession of a minor, the guardian of such minor, or
(b) which is subject of a hire purchase agreement, the person in possession thereof under that agreement.
Confiscation by the judicial magistrate or Collector.
55. (1) When, in any case tried by him, the Magistrate decides that anything liable to confiscation under section 54, he may either order confiscation or give the owner of such thing an option to pay, in lieu of confiscation, such fine as the Magistrate think fit:
Provided that the Magistrate shall in all cases order confiscation of the intoxicant decided by him to be liable to confiscation under section 54.
(2) Whenever anything is liable to confiscation under section 54, and the offender or the person entitled to possession is not known or cannot be found, the case shall be inquired into and determined by the Collector, who may order confiscation:
Provided that no such order shall be made until the expiration of two months from the date of seizing the thing intended to be confiscated, or without hearing any person who may claim any right thereto and the evidence (if any), which he produces in support of his claim :
Provided further, that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that its sale would be for the benefit of the owner, the Collector may at any time direct it to be sold; and the provisions of this sub-section shall, as nearly as may be practicable, apply to the net proceeds of the sale.
Power to compound offences and to release property liable to confisca¬tion.
56. (1) The Excise Commissioner or the Collector, or any Excise Officer specially empowered by the State Government in this behalf, not below the rank of Superintendent of Excise :—
(a) may accept from any person whose license, permit, or pass is liable to be cancelled or suspended under clause (a), clause (b) or clause (c) of section 29 or who is reasonably suspected of having committed an offence punishable under any section of this Act other than section 46, payment of a sum of money, not exceeding rupees five thousand in lieu of such cancellation or suspension by way of composition for such offence, as the case may be; and
(b) in any case Which may property has been seized as being liable to confiscation under section 54 may, at any time before the Magistrate, had passed an order under section 55 sub-section (1), release the property on payment of any sum not exceeding the value thereof as estimated by the Collector or such Excise Officer or rupees five thousand whichever is higher.
(2) when the amount assessed as composition money under sub-section (1) have been paid, the accused person, if in custody shall be discharged and the property seized, if any, shall be released, and no further proceeding shall be taken against such person or property.
CHAPTER—lX
DETECTION, INVESTIGATION AND TRIAL OF OFFENCES AND PROCEDURE
Power to enter and inspect, and power to test and seize measures, etc.
57. Any of the following officers namely—
(a) the Excise Commissioner, or
(b) a Collector, or
(c) any Excise Officer not below such rank as the State Government may, by notification, specify, may, subject to any restriction may be prescribed by the State Government—
(i) enter and inspect, at any time, by day or night, any place in which any licenced manufacture carries on the manufacture of or stores, any intoxicants ;
(ii) enter and inspect, at any time during which the same may be open, any place in which any intoxicant is kept for sale by any licensed person;
(iii) examine the accounts and register maintained in any such place as aforesaid;
(iv) examine, test, measure or weight any materials, steel, utensils, implements apparatus or intoxicant found in any such place as aforesaid ; and
(v) examine or test and seize any measures, weights or testing instruments, found in any such place as aforesaid, which he has reason to believe to be false.
Power to arrest without warrant, to seize articles liable to confisca¬tion, and to make search.
58. Any officer of the Excise, Police Department, not below such rank as may be specified by the State Government, may, subject to any restrictions prescribed by the State Government—
(i) arrest without warrant —
(a) any person found committing an offence punishable under section 34, section 37, section 43 or section 44 ; or
(b) who obstructs such officer while in the execution of his duty or who has escaped or attempts to escape from lawful custody;
(ii) seize and detain any article which he has reason to believe to be liable to confiscation under this Act of any other law for the time being in force relating to the Excise revenue; and
(iii) detain and search any person upon whom and any vessel, raft, vehicle, animal, package, receptacle or covering in which, he may have reasonable cause to suspect any such article to be.
Power to issue warrant of arrest
59. The Collector or any Magistrate empowered to try offences punishable under this Act, may issue a warrant for the arrest of any person whom he has reason to believe to have committed or abetted the commission of any offence punishable under section 34, section 37, section 43 or section 44.
Power to issue search warrant
60. If any Collector, or Magistrate empowered to try offences punishable under this Act, upon information received, and after such enquiry (if any) as he thinks necessary has reason to believe that any offence punishable under section 34, section 37, section 43 or section 44 been or is likely to be, committed or abetted, he may issue a warrant to search for — any intoxicant, material, steel, utensil, implemented, or apparatus in respect of which the alleged offence has been, or is likely to be committed or abetted or any document which throws or is likely to throw any light on the alleged offence.
Power of Collector or Magistrate to arrest or search without issuing a warrant.
61. The Collector, or any Magistrate empowered to try offences punishable under this Act, may at any time—
(a) arrest or direct the arrest in his presence of any person for whose arrest, he is competent at the time and in the circumstances to issue a warrant under section 59. or
(b) search, or direct a search to be made in his presence of, any place for the search of which he is competent to issue a search warrant under section 60.
Power of Excise Officer search without a warrant
62. Whenever any Excise Officer not below such rank as the State Government may by notification, specify, has reason to believe that an offence punishable under section 34, section 37, section 43 of section 44 has been, is being, or is likely to be, committed or abetted, and that a search warrant cannot be obtained without affording the offender an opportunity of escaping of concealing evidence of the offence.
He may, after, recording 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; together or with any document which may furnish evidence of the commission of the alleged offence, and may detain and search, and if he thinks proper, arrest, any person found in such place whom he has reason to believe to have committed or abetted any such offence as aforesaid.
Information and aid to Excise Officer.
63. (1) Every Officer of the Police, Excise shall be bound, subject to any rules made under section 77 to give immediate information to an Excise Officer of all breaches of any of the provisions of this Act which may come to his knowledge.
Every Officer referred to in sub-section (1) and every village Authority, shall be bound, subject to any rules made under section 77 to give reasonable aid to any Excise Officer in carrying out the provisions of this Act, or of any rule, notification or order made, issued or given under this Act, upon request made by such officer.
Duty of owners and occupiers of land and other persons to give notice of unlicensed manufactured.
64. Whenever any intoxicant is manufactured, or any hemp plant (Cannabis Sativa) is cultivated or any portion of the hemp plant (Cannabis Sativa) from which an intoxication drug can be manufactured or produced is collected, on any land, in contravention of this Act, all owners and occupies of such land, and their agents, and all Panchayats and the village Authorities,—
shall, in the absence of reasonable excuse, be bound to give notice of the fact to a magistrate or an officer of the Excise, Police, as soon as the fact comes to their knowledge.
Power of collection and certain Excise Officers to investigate offences.
65. (1) A Collector may, without the order of a Magistrate, investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's jurisdiction would have power to inquire into or try under the provisions of chapter XV of the Code of Criminal Procedure, 1973 relating to the place of inquiry or trial.
(2) Any other Excise Officer specially empowered in this behalf by the State Government in respect of all or any specified offences punishable under this Act, may, without the order of a Magistrate, investigate any such offence which a court having jurisdiction over the local area to which such officer is appointed would have power to inquire into or try under the aforesaid provisions.
Power and duties of Collector and certain Excise Officers investigation offences.
66. (1) Any Collector, or any Excise Officer empowered under section 65, sub-section (2) may after recording in writing his reason for suspecting the Commission of an offence which he is empowered to investigate, exercise,—
(a) any of the powers conferred upon Police officer making an investigation, or upon an officer in charge of a Police Station by sections 160 to 171 of the Code of Criminal Procedure, 1973 and (b) as regards offences punishable under section 34, section 37, section 43 or section 44 of this Act—
any of the powers conferred upon Police Officers in respect of cognizable offences by clause (a) of sub¬-section (1) of section 30 and by section 44 of the said code and the said portions of the said code shall apply accordingly, subject to any restrictions or modifications prescribed.
(2) Subject to any restrictions prescribed by the State Government a Collector, or an Excise Officer empowered under section 65 of sub-section (2), may, without reference to a Magistrate, and for reasons to be recorded by him in writing, stop further proceedings against any person concerned, or supposed to be concerned in any offence which, he or any Excise Officer subordinate to him has investigated.
(3) For this purpose of section 156 of the Code of Criminal Procedure, 1973 the area to which an Excise Officer empowered under section 65, sub¬-section (2), is appointed shall be deemed to be a Police station, and such officer shall be deemed to be the officer-in charge of such station.
(4) As soon as investigation by a Collector or by an Excise Officer empowered under section 65, sub-¬section (2), has been completed, if it appears that
there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, unless he proceeds under sub-section (2) of this section or Under section 56 of this Act, shall submit a report which shall, for the purposes of section 190 of the Code of Criminal procedure, 1973 be deemed to be a Police report to a Magistrate having jurisdiction to inquire in to or try the case and empowered to take cognizance of offences on Police reports.
Security and Bail.
67. (1) whenever a Collector issues a warrant under this Act for the arrest of any person, he may at his discretion direct, by endorsement or the warrant, that, if such person executes a bond with sufficient sureties for his attendance, before the Collector or before an Excise Officer empowered under section 65, sub-section (2), to investigate the case, at specified time and thereafter until otherwise directed by the Collector or an Excise Officer empowered as aforesaid, the officer to whom warrant is directed shall take such security, and shall release such person from custody.
(2) The endorsement shall state—
(a) the number of sureties ;
(b) the amount in which they, and the person for whose arrest the warrant is issued, are respectively to be bound, and
(c) the time at which such person is to attend as aforesaid.
(3) Whenever security is taken under this section, the officer to whom the warrant is directed shall forward the bond to the Collector or to an Excise Officer empowered as aforesaid.
(4) Whenever any person is arrested under this Act, otherwise than under a warrant and is prepared to give bail, he shall be released on bail, or, at the discretion of the officer releasing him, on his own bond.
(5) Any Excise Officer not below such rank as the State Government may, by notification, prescribe, may release persons on bail or on their own bond.
(6) Bonds taken under this section from person arrested otherwise than under warrant shall bind such persons to appear before the Collector or an Excise Officer empowered under section 65 sub-section (2), to investigate the case.
(7) A bond taken under this section for the purpose of subsection (8) shall be deemed to be a bond under the Code of Criminal Procedure, 1973.
(8) The provisions of sections 439 to 449 of the Code of Criminal Procedure, 1973 shall apply, so far as may be, in every case in which bail is accepted or a bond taken under this section.
Production of articles seized and persons arrested.
68. (1) Articles seized under the warrant of the Collector, and unless security for their appearance before the Collector be taken, persons arrested under such warrant, shall be produced before the Collector.
(2) Articles seized under section 57, section 58 of section 60 and persons arrested under this Act by persons or officers not having authority to release arrested persons on bail or on their own bond, shall be produced before or forward to—
(a) the Collector an excise Officer empowered under section 65, sub-section (2), to investigate the case, or
(b) the nearest Excise Officer who has authority to release arrested persons on bail or on their own bond, or
(c) the officer-in charge of the nearest Police station whoever is nearer.
(3) When a person arrested is produced before an Excise Officer who has authority to released persons on bail or on their own bond, or before an officer-in charge of a Police Station, such officer shall forward such person to or take security for his appearance before, the Collector or the Excise Officer empowered under section 65, sub-section (2), to investigate the case.
(4) When any article seized cannot conveniently be conveyed before an officer referred to in sub-section (1) or sub-section (2) as the case may be, the person making the seizure shall dispose of such article in some place of safety and forthwith report the seizures to such an officer.
(5) Notwithstanding anything contained in this Act, when an article seized under section 57, section 58, section 60 or section 61 is subjected to speedy, decay such articles may be destroyed in accordance with rules made under clause (xxxxii) of section 77.
Custody by Police of articles seized.
69. (1) All officers-in-charge of Police Station shall take charge of and keep in safe custody, pending the orders of a Magistrate or of the Collector, or of an Excise Officer empowered under section 65, sub¬-section (2), to investigate the case, all articles seized under this Act which may delivered to them; and shall allow any Excise Officer who may accompany such articles to the Police Station, or who may be deputed for the purpose by an official superior, to affix his seal to such articles and to take samples of and from them.
(2) All samples so taken shall be sealed with the seal of the officer-in-charge of the Police Station.
Reports of arrests, seizures and search.
70. When any excise Officer below the rank of Collector, or any officer-in-charge of a Police Station, makes, or receives information of, any arrest, seizures or search under this Act, he shall within twenty four hours thereafter, make a full report of all the particulars of the arrest seizure or search, or of the information received, to the Collector, and to the Excise Officer (if any) empowered under section 65, sub-section (2), within the local limits of whose jurisdiction the arrest, seizure or search was made.
Execution of Collector's warrant.
71. Any warrant issued by a Collector may be executed by any officer selected by the Collector for the purpose.
Maximum period of detention
72. (1) No person arrested under this Act shall be detained in custody for a longer period than under all the circumstances of the case is reasonable; and such period shall not exceed Twenty four hours, exclusive of the time necessary for the journey from the place of arrest to the place where a Collector or an Excise Officer empowered under section 65, sub-section (2) to investigate the case as may be, and thence to the court of a Magistrate having jurisdiction to inquire into or try the case.
(2) A Magistrate to whom an accused person is forwarded under section 167 of the Code of Criminal Procedure, 1973 by a Collector or an Excise Officer empowered under section 65 (2), may exercise the powers conferred upon a Magistrate by the said section 167 of the Code.
Application of certain provisions of the code of Criminal Procedure, 1973.
73. (1) Save as is in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1973 relating to arrest, detentions in custody searches, summons, warrants of arrest, search-warrant and the production of person of or persons arrested shall apply so far as may be, to arrest, detentions and search made, summons and warrants issued, and the production of the persons arrested under this Act.
(2) for the purpose of the said provisions of the said code, a Collector shall be deemed to by a court.
(3) Officers to whom a Collector's warrant is directed or endorsed, an officers (other than Collectors) making arrest, search or seizures under this Act, shall for the purposes of the said provisions of the said code, be deemed to be Police officers.
Magistrate having jurisdiction to try offences.
74. No Magistrate other than:—
A Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence punishable under this Act.
Intimation of certain prosecu¬tions.
75. No Magistrate shall take cognizance of an offence referred to—
(a) in section 34, section 37, section 43 or section 44 except on his own knowledged or suspicion, or on the complaint or report of an Excise Officer or an officer empowered in this behalf by the State Government, or
(b) in section 45, section 49, clause (d) or clause (e) or section 50, except on the complaint or report of the Collector authorised by the Collector in this behalf-
Bar to transfer of trial on application of accused.
76. The provision of section 191 of the Code of Criminal Procedure, 1973 shall not apply in any case in with a Magistrate takes cognizance of an offence under this Act on the report of any officer referred to in Clause (a) or clause (b) of section 75.
CHAPTER—X
MISCELLANEOUS
Power of the State Govern¬ment to make Rules.
77. (1) The State Government may make rules to carry out the objects of this Act.
(2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules—
(i) For prescribing the powers and duties of officers of the Excise Department;
(ii) for regulating the delegation of any powers by the Excise Commissioner or Collector under clause (h) of sub-section (2) of section 5;
(iii) for declaring in what cases or classes of cases and to what authorities appeals shall lie from orders whether original or appellate, passed under this Act or under any rule made hereunder, and for prescribing the time and manner for presenting, and the procedure for dealing with, such appeals;
(iv) for regulating the import, export or transport, of any intoxicant;
(v) for regulating the periods for which licenses for the wholesale or retail vend of any intoxicant may be granted, on the number of such licenses which may be granted for any local area;
(a) preparation of list of place for which it is proposed to grant licence for the retail sale of spirit and publication thereof on such time and date fixed ;
(b) submission of opinions and objections to Collector on lists;
(c) grant of licences by Collector;
(d) finality of decision of Excise Commissioner;
(e) fees for terms conditions, form duration of licences/permits or passes,
(vi) for prohibiting the grant of licenses for the retail sale of any intoxicant at any place or within any local area described in the rules, or for defining the place in the vacinity of which Shops for the retail sale of any intoxicant shall not ordinarily be licensed ;
(vii) for prohibiting the grant to specified classes of persons of licenses for the retail sale of any intoxicant;
(viii) for declaring, either generally, or in respect of area described in the rules, the persons or classes of persons to whom any intoxicant may or my not sold ;
(ix) for prescribing restrictions subject to which a license, permit or pass, granted under this Act may be cancelled or suspended ;
(x) for regulating the procedure to be followed and prescribing the matter to be ascertained before any license for the wholesale or retails vend any intoxicant is granted for any locality ;
(xi) for restricting the exercise of any of the powers conferred by sections 56, 57, 58 ;
(xii) for declaring the Excise Officers to whom, and the manner in which information or aid should be give under section 63 ;
(xiii) for the grant of expenses to witnesses;
(xiv) for the grant of compensation for loss of time to persons released by any Excise Officer under this Act on the ground that they have been improperly arrested, and to persons charged before a Magistrate with offences punishable under this Act and subsequently acquired;
(xv) for prescribing restrictions or modifications in the application to the Excise Officers of the provision of the Code of Criminal Procedure, 1973, relating to powers Police. Officers which are referred to in section 65, sub-section (1), of this act;
(xvi) for regulating the manufacture, supply or storage of any intoxicant;
(xvii) relating to the bottle of liquor for purposes of sale;
(xviii) for the cultivation of the hemp plant (Cannabis Sativa);
(xix) for the collection of portions of the hemp plant (Cannabis Sativa) from which intoxicating drugs can be manufactured or produced, and the manufacture or production of intoxicating drugs there from ;
(xx) for fixing the strength, price or quantity in excess of or below which any intoxicant shall not be supplied or sold, and the quantity in excess of which denatured spirit shall not be possessed, and for prescribing a standard of quantity for any intoxicant;
(xxi) for declaring how spirit manufactured in India shall be denatured ;
(xxii) for causing spirit so manufactured to be denature through the agency or under the supervision of servants of the Government;
(xxiii) for ascertaining whether any spirit to be manufactured has been denatured ;
(xxiv) for regulating the deposit of any intoxicant in a warehouse establish authorised or continued under this Act, and the removal of any intoxicant from any warehouse or from any distillery or brewery;
(xxv) for prescribing the scale of fees or the manner of fixing the fees payable in respect of any exclusive privilege granted under section 17 or any license permit or fees granted under this Act, in respect of storing of any intoxicant;
(xxvi) for regulating the time, place and manner of payment of such fees;
(xxvii) for prescribing the restrictions under which or the condition or which any license, permit or pass, may be granted ;
(xxviii) prohibiting the admixture with any intoxicant of any article deemed to be noxious or objectionable;
(xxix) regulating or prohibiting the reduction of liquor by a licensed manufactured or licensed vendor;
(xxx) prescribing the nature and regulating the arrangement of the premises in which any intoxicant may be sold, and prescribing the notices to be exposed at such premises;
(xxxi) prohibiting or regulating the employment by the licenses of any person or class of persons to assist him in his business ;
(xxxii) prohibiting the sale of any intoxicant except for cash;
(xxxiii) prescribing the days and hours during which any licensed premises may or not be kept open, and providing for the closing of such premises on special occasions;
(xxxiv) prescribing the accounts to be main¬tained and the returns to be submitted by licenses; and
(xxxv) regulating the transfer of licenses ;
(xxxvi) for prescribing the particulars to be con¬tained in licensed, permits or passes granted under this Act;
(xxxvii) for the payment of compensation to licenses whose premises are closed under section 21 or under any rule made under clause (xxxiii) or this section ;
(xxxviii) For prescribing the time, place and manner of levying duly on intoxicants ;
(xxxix) for providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(xl) for regulating the disposal of things confiscated under this Act;
(xli) for imposing fees at different rates for different classes of exclusive privileges, license, permits, passes or storage and for different areas ; and
(xlii) for rewarding any Excise Officer or other person for any remarkable work done.
Publication and effect of rules and notifications.
78. All rule made, and notifications issued under this Act shall be published in the Arunachal Pradesh Gazette and shall have effect from the date of such publication.
Recovery of dues.
79. (1) The following moneys, namely,—
(a) all excise revenue,
(b) any loss that may accrue when a grant has been taken under management by the Collector or transferred by hereunder section 33, and
(c) all amounts due to the Government by any person on account of any contract relating to the excise-revenue, may be treated as arrear of land revenue and recovered from the person primarily liable to pay the same of from his surety (if any), as per provision of the Law in force for recovery of arrear of land revenue.
(2) When a grant has been taken under management by the Collector, or has been transferred by him, under section 33 the Collector, may recover, in any manner authorised by sub-section (1), any money due to the grantee by any lissee of assignee.
(3) When any money is due, in respect of an exclusive privilege, to a grantee referred to in section 24 from any person holding under him,
such grantee may apply to the Collector and the Collector may recover such money on his halt in either of the ways provided by sub-section (1):
Provided that nothing in this sub-section shall affect the right of any such grantee to recover any such money by a civil suit.
Power of the State Government to exempt intoxicants from provisions of Act.
80. The State Government may, by notification, either wholly or partially, and subject to such condition (if any) as it may think fit to prescribe, exempt any intoxicant from all or any of the provisions of this Act, either throughout the State of Arunachal Pradesh or in any specified local area or any specified period or occasion or as regards any specified class or persons.
Bar to certain suits.
81. No suit shall lie in any civil court against the State Government, Excise Commissioner, Collector, or any Excise Officer for damages for any Act done in good faith or ordered to be done in pursuance of this Act or of any other for the time being in force relating to the excise revenue.
Limitation of suits and prosecutions.
82. No civil court shall try suit against the Government or any Excise Officer in respect of anything done, or alleged to have been done, in pursuance of this Act, and, except with the previous sanction of the State Government, no Magistrate shall take cognizance of any charge made against any Excise Officer under this Act or any other law relating to the excise revenue or made against any other person under this Act.
Unless the suit or prosecution is instituted within six months after the date of the Act complained of.
