UTTAR PRADESH EXCISE ACT, 1910
(1) This Act may be called the United Provinces Excise Act, 1910, and
(2) It extends to the whole of Uttar Pradesh.
Section 1 of the Uttar Pradesh Excise Act, 1910, primarily establishes the short title, extent, and commencement of the Act. It provides the legal framework for regulation of import, export, manufacture, sale, and possession of intoxicating liquor within the State of Uttar Pradesh. The Act consolidates and amends prior laws relating to excise and aims to control and regulate intoxicants for public health and order.
Section 1 states:- Short title of the Act as "The Uttar Pradesh Excise Act, 1910."- Extent of the Act covering the entire state of Uttar Pradesh.- The commencement date as specified by the government notification.- The Act's application to all areas within the state, including provisions for extension or modification through notifications.
In summary, Section 1 of the Uttar Pradesh Excise Act, 1910, lays the legal groundwork by defining the title, scope, and application of the Act across Uttar Pradesh, while empowering the government to specify substances as liquor through notifications. Its broad scope facilitates comprehensive regulation but also necessitates careful exercise of delegated powers to ensure legality and fairness.
Note: This commentary synthesizes legal insights based on the provided sources and relevant case law principles, emphasizing the importance of holistic interpretation and judicial oversight.
The enactments mentioned in the Schedule are repealed to the extent specified in the fourth column thereof.
In this Act, unless there is something repugnant in the subject or context--
(1) "excise revenue" means revenue derived or derivable from any duty, fee, tax, fine (other than a fine imposed by a court of law), or confiscation imposed or ordered under the provisions of this Act, or any other law for the time being in force relating to liquor or intoxicating drugs;
(2) "excise officer" means a Collector or any officer or person appointed or invested with powers under Section 10;
(3) "Excise Commissioner" means the officer appointed by the State Government under Section 10, sub-section (2), clause (a);
(3-a) "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty as the case may be, as is mentioned in Entry 51 of List I
(1) The State Government may by notification declare any substance to be "liquor" for the purposes of this Act or any portion thereof.
(2) The State Government may, in like manner and for the like purpose declare what shall be deemed to be "country liquor" and "foreign liquor" respectively.
1[* * * *].
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1. Omitted by U.P. Act II of 1930, Section 40.
(1) The State Government may by notification declare, with respect either to the whole of Uttar Pradesh or to any local area comprised therein and as regards purchasers, generally for any specified occasion, what quantity of any class of purchasers, and generally for any specified intoxicant shall, for the purposes of this Act, be the limit of sale by retail.
(2) The sale of any intoxicant in any quantity in excess of such quantity as the State Government has under sub-section (1) declared to be the limit of sale by retail shall be deemed to be sale by whole sale.
When any intoxicant is in the possession of a person's wife, clerk or servant on account of that person, it shall, for the purposes of this Act, be deemed to be in the possession of that person.
Explanation.--A person employed temporarily or on a particular occasion in the capacity of a clerk or servant is a clerk or servant within the meaning of this section.
Save as provided by the Schedule nothing contained in this Act, shall affect the provisions of the Sea Customs Act, 1878, the Cantonments Act, 1889, or the Indian Tariff Act, 1894, or any rule or order made thereunder.
1[* * *].
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1. Omitted by U.P. Act II of 1923, Section 3.
(1) The administration of the Excise Department in any district shall, unless the State Government otherwise directs, be under the charge of the Collector of that district.
(2) The State Government may by notification applicable to the whole of Uttar Pradesh or to any district or local area comprised therein--
(a) appoint an officer hereinafter referred to as the Excise Commissioner, who shall, subject to the orders of the State Government have the control of the administration of the Excise Department;
(b) constitute a licensing board or appoint any person other than the Collector to exercise all or any of the powers and to perform all or any of the duties of a Collector in respect of the administration of the Excise Department either concurrently with or in subordination to or in exclusion
1[(1) The Collector and every other Excise Officer (not being the Excise Commissioner) shall, in respect of all proceedings under this Act, be subject to the control of the Excise Commissioner and all orders passed by Collector or such other officer under this Act, shall be appealable to Excise Commissioner in the manner prescribed by rules made by the State Government in this behalf :
Provided that no appeal shall be entertained under sub-section (1) unless it is preferred by the aggrieved person within thirty days from the date of communication of such order, and unless the appellant has furnished satisfactory proof of having paid a sum of not less than 25 per cent. of the disputed amount of tax, fee, penalty or other dues, if any, as the case may be :
Provided further that the appellate authority may, for special and adequate reasons
(1) No intoxicant shall be imported unless--
(a) the State Government has given permission, either general or special, for its imports;
(b) such conditions (if any) as the State Government may impose have been satisfied; and
(c) the duty (if any) imposed under Section 28 has been paid or a bond has been executed for the payment thereof.
(2) Sub-section (1) shall not apply to any article which has been imported in India and was liable on such importation to duty under the Indian Tariff Act, 1894,1 or the Sea Customs Act, 1878.
(3) Clauses (a) and (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under Section 4 to be foreign liquor.
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No intoxicant shall be exported or transported unless--
(a) the duty (if any) imposed under Section 28, or
(b) if the article was previously imported, the duty (if any) imposed on its importation under the Indian Tariff Act, 1894,1 or the Sea Customs Act, 1878, had been paid, or a bond has been executed for the payment thereof.
1[ * * * ].
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1. Omitted by U. P. Act 6 of 1972, Section 2.
No intoxicant exceeding such quantity as the State Government may prescribe by notification, either generally for the whole of the Uttar Pradesh, or for any local area comprised therein, shall be imported, exported or transported except under a pass issued under the provisions of the next following section :
Provided that, in the case of duty-paid on foreign liquor other than denatured spirit such passes shall be dispensed with unless the State Government shall by notification otherwise direct to any local area :
Provided also, unless the State Government shall otherwise direct, that no pass shall be required for the transport of any intoxicant exported under a pass issued by an officer duly authorised in this behalf from any place beyond the limits of Uttar Pradesh to any other place beyond the said limits.
Passes for the import, export or transport of intoxicants may be granted by the Collector.
Such passes may be either general for the definite periods and kinds of intoxicants or special for specified occasions and particular consignments only.
(1) (a) No intoxicant shall be manufactured;
(b) no hemp plant (Cannabis Sativa) shall be cultivated;
(c) no portion of the hemp plant (Cannabis Sativa) from which any intoxicating drug can be manufactured shall be collected;
(d) no liquor shall be bottled for sale; and
(e) no person shall use, keep or have in his possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tari;
except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Collector.
(2) No distillery, 1[brewery or manufactory] shall be constructed or worked except und
The Excise Commissioner may--
(a) establish a distillery in which spirit may be manufactured under a licence granted under Section 17 on such conditions as the State Government deems fit to impose;
(b.) discontinue any distillery so established;
(c) licence, on such conditions as the State Government deems fit to impose the construction and working of a distillery or 1[brewery or manufactory];
(d) establish or licence a warehouse wherein any intoxicant may be deposited and kept without payment of duty; and
(e) discontinue any warehouse so established.
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1. Substituted by U.P. Act 16 of 1997, Section 4.
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No intoxicant shall be removed from any distillery, 1[brewery, manufactory], warehouse or other place or storage established under this Act unless the duty (if any) payable under Chapter V has been paid or a bond has been executed for the payment thereof.
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1. Substituted by U.P. Act 16 of 1997, Section 5.
(1) No person not being possession any quantity of any intoxicant in excess of such quantity as the State Government has under Section 6 declared to be the limit of sale by retail except under a permit granted by the Collector in that behalf.
(2) 1[* * *].
(3) A licensed vendor shall not have in his possession, at any place other than that authorized by his licence, any quantity of any intoxicant in excess of such quantity as the State Government has under Section 6 declared to be the limit of sale by retail, except under a permit granted by the Collector in that behalf.
(4) 1[* * *].
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1. Omitted by U. P. Act 30 of 1978 (w.e.f. 1-5-1978).
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1. Omitted by Act 6 of 1972, Section 3.
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1. Omitted by Act 6 of 1972, Section 3.
No intoxicant shall be sold without a licence from the Collector, provided, that--
(1) a person licensed under Section 17 to cultivate or collect hemp plant '(cannabis sativa)' may sell without a licence those portions of the plant from which any intoxicating drugs can be manufactured to any person licensed under this Act to deal in the same or to any officer whom the Excise Commissioner may prescribe;
(2) a licence for sale in more than one district of Uttar Pradesh shall be granted only by the Excise Commissioner;
(3) 1[ * * * ].
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1. Omitted by Act 3 of 1972, Section 2 (w.e.f. 11-8-1972).
No licensed vendor and no person in the employ of such vendor and acting on his behalf shall sell or deliver any liquor or intoxicating drug to any person apparently under the age of 1[twenty one years] whether for consumption by such person or by any other person and whether for consumption on or of the premises of such vendor.
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1. Substituted by U. P. Act 9 of 1978, Section 5 (w.e.f. 24-4-1978), for the words "eighteen years".
1[(1) No person who is licensed to sell 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 remuneration, any person under the age of 1[twenty-one years] in any part of such premises in which such liquor or spirit is consumed by the public.
(2) No person who is licensed to sell foreign liquor for consumption on his premises shall, without the previous permission in writing 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 woman in any part of such premises in which liquor is consumed by the public.
(3) Every permission granted under sub-section (2) shall be endorsed on the licence, and may be modified or w
Subject to the provisions of Section 31, the Excise Commissioner may grant to any person a licence for the exclusive privilege--
(1) of manufacturing or supplying by wholesale, or of both, or
(2) of selling by wholesale or by retail; or
(3) of manufacturing or of supplying by wholesale, or of both, and of selling by retail;
any country liquor or intoxicating drug within any local area.
1[(1) Subject to the provisions of Section 31, the Excise Commissioner may grant to any person a licence or licences for the exclusive or other privilege,--
(a) of manufacturing or of supply by wholesale, or of both; or
(b) of manufacturing or of supplying by wholesale, or of both and selling by retail; or
(c) of selling by wholesale (to wholesale or retail vendors); or
(d) of selling by retail at shops (for consumptions 'off' the premises only, any foreign liquor in any locality.
(2) The grant of licence or licences under clause (d) of sub-section (1) in relation to any locality shall be without prejudice to the grant of licences for the retail sale of foreign liquor in the same locality in hotels and re
1[For the removal of doubts, it is hereby declared--
(a) that the State Government has an exclusive right or privilege of manufacture and sale of country liquor and foreign liquor;
(b) that the amount described as licence fee in clause (c) of Section 41 is in its essence the rental or consideration for the grant of such right or privilege by the State Government;
(c) that the Excise Commissioner as the head of the Excise Department of the State shall be deemed, while determining or realising such fee, to act for and on behalf of the State Government.
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1. First inserted by Section 3 of U. P. Act 30 of 1972, and then again inserted by U. P. Act 5 of 1976, Section 2 (ii).
Section 24(b) of the Uttar Pradesh Excise Act, 1910, pertains to the licensing and regulation of excise duties related to the removal of intoxicants. The section is integral to the framework governing the licensing fees and the conditions under which excise authorities operate to regulate the manufacture, sale, and transportation of intoxicants in Uttar Pradesh.
Section 24(b) addresses the levy of license fees for the removal of intoxicants and clarifies the nature and scope of such fees. It emphasizes that the license fee is a prescribed amount payable for the lawful removal of intoxicants, and it delineates the circumstances and manner of such payments as per notifications issued by the State Government.
While Section 24(b) primarily deals with licensing fees, violations such as removal without a license or non-payment of the prescribed fee can attract penalties under other sections of the Act, such as Sections 60-60A, which prescribe penalties for unlawful import, export, transport, manufacture, possession, or sale of intoxicants.
Note: The analysis primarily draws from the provided sources, especially those explicitly referencing Section 24(b), and emphasizes the legal and administrative aspects of the section within the context of the Uttar Pradesh Excise Act, 1910.
Within the limits of any military cantonment, and within such distance from these limits as the Central Government in any case may prescribe, no licences for the manufacture or sale of liquor or for an exclusive privilege in respect of liquor under Section 24 shall be granted unless with the consent of the Commanding Officer.
Subject to the conditions of his licence the grantee of any exclusive privilege may let or assign the whole, or any portion of his privilege; but no lessee or assignee of such privilege or portion of a privilege shall exercise any rights as such unless and until a licence has been granted to him by the Excise Commissioner on application made by the grantee.
Any grantee, lessee or assignee as aforesaid may recover from any person holding under him any money due to him in his capacity of grantee, lessee or assignee as if it were an arrear of rent recoverable under the law for the time being in force with regard to landholder and tenant :
Provided that nothing contained in this section shall affect the right of any such grantee, lessee or assignee to recover by civil suit any such amount due to him from any such person as aforesaid.
1[(1)] An excise duty or a countervailing duty, as the case may be, at such rate or rates as the State Government shall direct, may be imposed, either generally or for any specified local area, on any excisable article--
(a) imported in accordance with the provisions of Section 12 (1); or
(b) exported in accordance with the provisions of Section 13; or
(c) transported; or
(d) manufactured, cultivated or collected under any licence granted under Section 17; or
(e) manufactured in any distillery established, or any distillery or brewery licensed, under Section 18 :
Provided as follows--
(i) duty shall not be so imposed
1[(1) Where the quantity of spirit or beer in brewery is found, on examination by such officer of the Excise Department as may be authorised by the Excise Commissioner in this behalf to exceed the quantity in hand as shown in stock account, the brewery shall be liable to pay duty on such excess at the ordinary rates fixed under Section 28.
(2) Where the quantity of spirit or beer is found less than that shown in the stock account on such examination and deficiency exceeds ten per cent. (allowance to the extent being made to cover losses due to evaporation, sullage and other contingencies within the brewery, and also to cover loss in bottling and storage) the Excise Commissioner shall levy an additional duty at the rate of one hundred per cent, of ordinary rates of duty in respect of such deficit as exceeds ten per cent. over and above ordinary rates of duty.]
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Subject to such rules as the Excise Commissioner may prescribe to regulate the time, place and manner of payment, such duty may be levied in and or more of the following ways as the State Government may by notification direct--
(a) in the case of excisable articles imported under Section 12 (1)--
(i) by payment either in the province of import or in the province or territory of export; or
(ii) by payment upon issue for sale from a warehouse established or licensed under Section 18 (d);
(b) in the case of excisable articles exported under Section 13--by payment either in the province of export or in the province or territory of import;
(c) in the case of excisable articles transported--
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1[(1) Instead of or in addition to any duty leviable under this chapter, the State Government or on its behalf the Excise Commissioner may accept payment of a sum in consideration of the grant of the licence for any exclusive or other privilege under Section 24 or Section 24-A.
2[(2) The sum payable under sub-section (1) may either be fixed by auction or inviting tenders or otherwise or be assessed on the basis of the sales made or quota lifted under the licence or partly fixed and partly assessed in the aforesaid manner].]
3[(3) For the financial year commencing on April 1, 1983 apart from the sum fixed for grant of licence under Section 24-A, the sum assessed called as assessed fee, on the basis of sales under the licence shall be payable, at the rate of rupees five per reputed quart bottle of all kinds of sprit, wine, liquor and cordi
Section 30 of the Uttar Pradesh Excise Act, 1910, pertains to the payment of exclusive privileges or duties associated with the manufacture, sale, or possession of intoxicants. It establishes the legal obligation for certain payments and privileges granted under the Act, ensuring revenue collection and regulation of excise duties within the state.
Section 30 primarily deals with the payment of dues for exclusive privileges granted by the state concerning intoxicants. It has been substituted and amended over time but generally mandates that persons holding licenses or privileges pay prescribed duties or fees. The section also provides for the legal consequences of non-compliance and clarifies the scope of privileges and duties.
Section 30 covers:- Payment obligations for licenses or privileges granted under the Act.- The scope includes manufacture, sale, possession, and import/export of intoxicants.- It applies to all persons holding licenses or privileges issued by the state.- It encompasses duties, fees, or taxes levied on intoxicants.- The section also relates to the collection of revenue derived from excise duties.
While Section 30 itself primarily addresses duties and privileges, violations such as non-payment or breach of license conditions may attract penalties under the broader provisions of the Act, including fines, confiscation, or other punitive measures as prescribed in Chapter X of the Act [PDF, 58].
Note: This commentary synthesizes available legal sources and references key provisions and judicial interpretations related to Section 30 of the Uttar Pradesh Excise Act, 1910.
(1) Until provision to the contrary is made by the Parliament the State Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of the Constitution under this chapter as then in force.
(2) The duties to which this section applies are--
(a) any duty on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable articles within the meaning of this Act; and
(b) any duty on an excisable article produced outside India and imported into Uttar Pradesh whether across a customs frontier as defined by the Central Government or not.
(3) Nothing in this section shall authorise the levy by State Government of any duty which, as between goods manufactur
Every licence, permit or pass granted under this Act shall be granted--
(a) on payment of such fees (if any),
(b) subject to such restrictions and on such conditions,
(c) shall be in such form and contain such particulars, as the Excise Commissioner may direct either generally or in any particular instance in this behalf, and
(d) shall be granted for such period as the State Government may, in like manner, direct.
Every licence which was granted under any section of the Excise Act, 1896 and is in force at the commencement of this Act, shall be deemed to have been granted under the corresponding section of this Act, shall (unless previously cancelled, suspended, withdrawn or surrendered under this chapter) remain in force for the period for which it was granted.
Any authority granting a licence under this Act may require the grantee to execute a 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.
(1) Subject to such restrictions, as the State Government may prescribe, the authority granting any licence, permit or pass under this Act may cancel or suspend it--
(a) if any duty or fee payable by the holder thereof be not duly paid; or
(b) in the event of any breach by the holder of such licence, permit or pass or by his servants, or by any one acting on his behalf with his express or implied permission of any of the terms or conditions of such licence, permit or pass; or
(c) if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offence punishable under the Dangerous Drugs Act, 1930,1 or under the Merchandise Marks Act, 1889, or of any offence pun
(1) Further power to cancel licences.--Whenever the authority granting a licence under this Act considers that such licence should be cancelled for any cause other than those specified in Section 34 it shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may cancel the licence either--
(a) on the expiration of fifteen days, notice in writing of its intention to do so, or
(b) forthwith, without notice.
(2) Compensation in the case of cancellation.--If any licence be cancelled under clause (b) of sub-section (1) in addition to the sum remitted as aforesaid there shall be paid to the licensee such further sum by way of compensation as the Excise Commissioner may direct.
(3) Refund of fee or deposit.--When a
Any holder of a licence to sell by retail under this Act may surrender his licence on the expiration of one month's notice in writing given by him to the Collector of his intention to surrender the same and on payment of the fee payable for the licence for 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 such a licence, he may remit to the holder thereof the sum so payable on surrender, or any portion thereof.
Explanation.--The words "holder of a licence" as used in this section includes a person whose tender or bid for a licence has been accepted although he may not actually have received the licence.
No person to whom a licence has been granted under this Act shall have any claim to the renewal of such licence or any claim for compensation on the determination or nonrenewal thereof.
(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 proceeding taken prior to the grant thereof.
(2) The decision of the Excise Commissioner as to what is a technical defect, irregularity or omission shall be final.
1[(1) Subject to the provisions in sub-section (4), the import or export of any intoxicant into or from Uttar Pradesh or any part thereof or the transport of any intoxicant shall be prohibited.
(2) Notwithstanding anything contained in Section 20, but subject to the provision of sub-section (4), the possession or consumption by any person or class of persons or subject to such exceptions, if any, as may be specified, by all persons in Uttar Pradesh or in any specified area or areas thereof, of any intoxicant shall absolutely or subject to such conditions as may be specified, be prohibited.
(3) In pursuance of the policy of gradual extension of prohibition in the State and having regard to the administrative convenience, the State Government may from time to time select different areas in that behalf after taking into account anyone or mo
Every person who manufactures or sells any intoxicant under a licence granted under this Act shall be bound--
(a) to supply himself with such measures, weights and instruments as the Excise Commissioner may prescribe and to keep the same in good condition; and
(b) when such measures, weights and instruments have been prescribed, on the requisition of any excise officer duly empowered in that behalf, at any time to measure, weigh or test any intoxicant in his possession in such manner as the said excise officer may require.
1[(1) Where any excise revenue has not been paid within months from the date on which it becomes payable, interest at such rate not exceeding twenty-four cent per. annum as may be prescribed, shall be payable from the date such excise revenue becomes payable till the date of actual payment :
Provided that until a higher rate is prescribed, the rate of interest will be eighteen per cent. per annum :
Provided further that in respect of an excise revenue which became payable before the commencement of the Uttar Pradesh Excise (Amendment) Act, 1985, interest at the said rate shall be payable from the date of such commencement, if the excise revenue is not paid within 3 months of the said date.
Explanation.--Nothing in this sub-section shall be construed to affect the payment of interest under an a
All excise revenue including all amounts due to the Government by any person on account of any contract relating to the excise revenue, may be recovered from the person primarily liable to pay the same, or from his surety (if any), as arrears of land revenue or in the manner provided for the recovery of public demands by any law for the time being in force. In case of default made by a holder of a licence the Collector may take the grant, for which the licence has been given, under management at the risk of the defaulter, or may declare the grant forfeited and re-sell it at the risk and loss of the defaulter. When a grant is under management under this section, the Collector may recover as excise revenue any moneys due to the defaulter by any lessee or assignee :
Provided that no licence for an exclusive privilege granted under Section 24 shall be forfeited or resold without the sa
(1) The State Government may make rules for the purpose of carrying out the provisions of this Act or other law for the time being in force relating to excise revenue :
1[Provided that the Uttar Pradesh Licensing under the Surcharge Fee System Rules, 1968, made by the Excise Commissioner, Uttar Pradesh, with the previous sanction of the State Government, as amended by the Excise Commissioner, Uttar Pradesh, from time to time, before the commencement of this Act, shall, until altered or repealed by the State Government by rules made under this section, be deemed to be and always to have been as valid and effective as if the said rules were duly made by the State Government under this section.]
(2) In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules--
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Section 40 of the Uttar Pradesh Excise Act, 1910, grants the State Government the authority to formulate rules necessary for implementing the provisions of the Act, including regulations related to import, export, transportation, possession, and sale of intoxicants. This section serves as a legislative tool to ensure effective regulation and control over excise matters within the state.
In summary, Section 40 of the Uttar Pradesh Excise Act, 1910, provides a comprehensive legal foundation for the formulation of rules necessary for the effective regulation of excise activities, including import, export, transportation, possession, and sale of intoxicants, with provisions for penalties and administrative oversight.
(1) The Excise Commissioner subject to the previous sanction of the State Government may make rules--
(a) regulating the manufacture, supply, storage or sale of any intoxicant including--
(i) the erection, alteration, repair, inspection, supervision, management and control of any place for the manufacture, supply, storage or sale of such article and the fittings, implements and apparatus to be maintained therein;
(ii) the cultivation of the hemp plant (Cannabis Sativa);
(iii) the collection of portions of the hemp plant (Cannabis Sativa) from which any intoxicating drug can be manufactured and the manufacture of any intoxicating drug therefrom;
(b) regulating the deposit of any intoxicant in a warehouse a
In local areas where the State Government so notifies--
(a) no tori-producing tree shall be tapped;
(b) no tari shall be drawn from any tree;
except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Collector or under the provisions of Section 45 :
Provided that in any such local area the State Government may by notification declare that these provisions shall not apply to trees tapped or tari drawn under such special conditions as the Excise Commissioner may prescribe.
In any such area as aforesaid a person having the right to the Tari drawn from any tree may sell the same without a licence to a person licensed to manufacture or sell Tari under this Act.
Where a licence for the exclusive privilege of manufacture, supply or sale of Tari in any local area has been granted under the provisions of Section 24 the State Government may by notification direct that the provisions of Section 42 shall not apply to such area.
Where a licence for the exclusive privilege of manufacturing Tari has been granted under Section 24, the State Government may declare that the written permission of the grantee to draw Tari shall have the same force and effect as a licence from the Collector for that purpose under Section 42.
A duty at such rate or rates as the State Government shall direct, may be imposed either generally or for any specified local area, on any Tari manufactured under any licence granted under Section 42 1[such duty shall be levied by a tax on each tree tapped or from which Tari is drawn, and its rate shall be fixed having due regard to the principles specified in sub-section (2) of Section 28 and shall not exceed sixty rupees for a year or part thereof per tree.]
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1. Substituted by U.P. Act 7 of 1970, Section 3.
In particular and without prejudice to the generality of the foregoing provisions of the State Government may make rules regulating the tapping of Tan-producing trees and drawing of Tari from such trees, the marking of such trees and the maintenance of such marks in any area to which the provisions of Section 12 have been applied.
The Excise Commissioner, or a Collector, or any Officer of the Excise Department not below such rank as the State Government may prescribe, or any police officer duly empowered in that behalf, may enter and inspect, at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any intoxicant and may enter and inspect at any time within the hours during which sale is permitted, and at any other time during which the same may be open, any place in which any intoxicant is kept for sale by any licensed person, and may examine, test, measure or weigh any materials, stills, utensils, implements, apparatus, or intoxicant found in such place; and may seize any measures, weights or testing instruments which he has reason to believe to be false.
(1) A police officer not below the rank of 1[Sub-Inspector] and an officer of the Excise Department not below such rank as the State Government may prescribe may investigate into any offence punishable under this Act committed within the limits of the area in which such officer exercises jurisdiction.
(2) Any such officer may exercise the same powers in respect of such investigation as an officer in-charge of a police station may exercise in a cognizable case under the provisions of 1[Chapter XII of the Code of Criminal Procedure, 1973] and if specially empowered in that behalf by the State Government, such officer may without reference to a Magistrate, and for reasons to be recorded by him in writing, stop further proceedings against any person concerned or suppose to be concerned in any offence punishable under this Act into which he has investigated. has been prejudiced by such
Any officer of the excise, police, salt, opium or land revenue department not below such rank and subject to such restrictions as the State Government may prescribe, and any other person duly empowered in this behalf, may arrest without warrant any person found committing an offence punishable under Section 60, Section 62, Section 63 or Section 65; and may seize and detain any intoxicant or other article which he has reason to believe to be liable to confiscation under this Act or other law for the time being in force relating to excise revenue; and may detain and search any person upon whom, and any vessel, vehicle, animal, package, receptacle or covering in or upon which he may have reasonable cause to suspect any such article to be.
The Collector may issue a warrant for the arrest of any person whom he has reason to believe to have committed any offence punishable under Section 60, Section 62, Section 63 or Section 65.
If a Collector or a Magistrate, upon information obtained, has reason to believe that an offence punishable under Section 60, Section 62, Section 63 or Section 65 has been or is likely to be committed, he may issue a warrant for the search for any intoxicant materials, still, utensil, implement or apparatus in respect of which the alleged offence has been or is likely to be committed.
(1) Whenever a Collector or an officer of the Excise Department not below such rank as the State Government may prescribe or a police officer not below the rank of 1[Sub-Inspector] has reason to believe that an offence punishable under Section 60, Section 61, Section 62, Section 63, or Section 65 has been, is being, or is likely to be committed in any place, and that a search warrant cannot be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence, he may, at any time by day or night, enter and search such place :
Provided that any officer other than a Collector taking action under this sub-section shall before entering such place record the grounds of his belief as aforesaid.
Further powers of seizures, detention, search and arrest.--(2) The Collector or other officer as aforesaid may s
The provision of the 1[Code of Criminal Procedure, 1973] relating to arrests, searches, search-warrants, production of persons arrested and investigation into offences shall be held to be applicable, so far as may be, to all actions taken in these respects under this Act :
Provided that an offence punishable under Section 60, Section 61,1[Section 62, Section 64-A or Section 65] may be investigated into without the order of a magistrate, and that any warrant issued by the Collector under Section 51 or Section 52 may be executed by any officer selected by the Collector for that purpose.
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1. Substituted by U.P. Act 9 of 1978, Section 10 (w.e.f. 24-4-1978).
1[All offences punishable under sub-section (1) of Section 60, Section 62 and Section 64-A, shall be non-bailable within the meaning of the Code of Criminal Procedure, 1973.]
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1. Substituted by ibid, Section 11.
Section 55 of the Uttar Pradesh Excise Act, 1910, addresses the classification of certain offences as non-bailable, emphasizing the gravity of specific violations under the excise law. It plays a crucial role in the procedural aspects of criminal justice related to excise offences, ensuring stricter enforcement against serious violations.
Section 55 stipulates that all offences punishable under sub-section (1) of Sections 60, 62, and 64-A of the Act shall be non-bailable within the framework of the Criminal Procedure Code, 1973. This means individuals accused of these offences cannot be granted bail as a matter of right and are subject to stricter judicial scrutiny.
Note: The analysis is based on available sources and legal principles related to the Uttar Pradesh Excise Act, 1910, and the relevant legal framework governing bail and offences.
Every officer of the police, salt, opium and land revenue departments shall be bound to give immediate information to an officer of the Excise Department of all breaches of any of the provisions of this Act which may come to his knowledge, and to aid, any officer of the Excise Department in carrying out the provisions of this Act upon request made by such officer.
1[Every person who owns or occupies any land or building and the agent of such owner or occupier, on or in which there has been any unlawful manufacture of any intoxicant, or any unlawful cultivation or collection of any plants from which an intoxicating drug can be produced, and every owner of a vessel or vehicle in which any intoxicant is manufactured contrary to the provisions of this Act, and every lekhpal or village policeman in whose jurisdiction such land or building is situate or vessel or vehicle is found, shall, in the absence of reasonable excuse, be bound to give notice of the same to a Magistrate or to an officer of the excise, police or land revenue department immediately the same comes to his knowledge.]
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1. Substituted by U.P. Act 23 of 1970, Section 3.
Every officer in-charge of a police station shall take charge of and keep in safe custody, pending the orders of a Magistrate or of the Collector, all articles seized under this Act which may be delivered to him; and shall allow any officer of the Excise Department who may accompany such articles to the police station or may be deputed for the purpose by his superior officer, to affix his seal to such articles and to take samples of land from them. All samples so taken shall also be sealed with the seal of the officer in-charge of the police station.
The District Magistrate by notice in writing to the licensee may require that any shop in which any intoxicant is sold shall be closed at such time or for such period as he may think necessary for the preservation of the public peace.
If a riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop, a magistrate of any class or any police officer above the rank of constable who is present, may require such shop to be kept closed for such period as he may think necessary :
Provided that where any such riot or unlawful assembly occurs, the licensee shall, in the absence of such magistrate or police officer, close his shop without any order.
1[(1) Whoever, in contravention of this Act or of any rule or order made thereunder, or of any licence, permit or pass obtained thereunder--
(a) import, export, transport or possesses any intoxicant other than charas; or
(b) cultivates any hemp plant (Cannabis Sativa); or
(c) collects or sells any portion of the hemp plant (Cannabis Sativa) from which any intoxicating drug can be manufactured; or
(d) constructs or works any distillery, 2[brewery, manufactory] or vintnery; or
(e) uses, keeps or has in his possession any material, still, utensil, implement or apparatus, whatsoever, for the purpose of manufacturing any intoxicant other than Tari; or
(f) removes an
Section 60 of the Uttar Pradesh Excise Act, 1910, delineates penalties for contraventions related to the manufacture, transportation, export, and possession of intoxicants. It forms a core component of the statutory framework aimed at regulating and controlling the illicit trade and misuse of alcohol and other intoxicants within the jurisdiction.
Section 60 prescribes penalties for various offences involving intoxicants, including manufacturing, exporting, transporting, possessing, or dealing in intoxicants in contravention of the Act or rules made thereunder. The section stipulates imprisonment for a minimum term of six months, which may extend up to three or five years, along with fines, depending on the specific offence and provisions substituted or amended over time.
Note: The references are derived from the provided sources, which primarily include legal texts and judgments related to the Uttar Pradesh Excise Act, 1910, and relevant case law.
[Omitted by Imperial Act II of 1930].
The Uttar Pradesh Excise Act, 1910, governs the regulation of intoxicants in the state of Uttar Pradesh. It aims to control the manufacture, sale, and consumption of alcoholic beverages and other intoxicants, ensuring public safety and health. Section 60(a) specifically addresses the penalties associated with the unlawful use of premises for offenses related to cocaine.
Section 60(a) of the Uttar Pradesh Excise Act, 1910, prescribes penalties for the use of a place for the commission of an offense concerning cocaine. However, it is important to note that this provision was omitted by the Imperial Act II of 1930.
[Omitted by Imperial Act II of 1930].
1[If any licensed vendor, or any person in his employ and acting on his behalf--
(a) in contravention of Section 22 sells or delivers any liquor or intoxicant drug to any person apparently under the age of 1[twenty-one] years; or
(b) in contravention of Section 23 employs, permits to be employed on any part of his licensed premises referred to in that section, any person under the age of 1[twenty-one] years or any woman;
he shall be punished with fine which may extend to one thousand rupees.
________________
1. Substituted by U.P. Act 9 of 1978, Section 13 (w.e.f. 24-4-1978).
1[Whoever renders or attempts to render fit for human consumption any spirit, whether manufactured in India or not, which has been denatured, or has in his possession any denatured spirit which has been rendered fit for human consumption or in respect of which any attempt has been made to render it so fit shall be punished with imprisonment for a term which shall not be less than six months and which may extend to three years, and shall also be liable to fine which may extend to five thousand rupees.
Explanation.--For the purposes of this section, it shall be presumed that any spirit which is proved to contain any quantity of any denaturant is, or contains or has been derived from denatured spirit]
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1. Substituted by U.P. Act 9 of 1978, Section 14 (w.e.f. 24-4-1978).
Whoever, without lawful authority, has in his possession any quantity of any intoxicant knowing them same to have been unlawfully imported, transported or manufactured or knowing the prescribed duty not to have been paid thereon, shall be punished with imprisonment for a term which may extend to 1[one year] or with fine which may extend to 3[five thousand] rupees or with both.
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1. Substituted by U.P. Act 9 of 1978, Section 15 (w.e.f. 24-4-1978).
Section 63 of the Uttar Pradesh Excise Act, 1910, prescribes penalties for unlawful possession, import, export, or transport of intoxicants without lawful authority. It forms part of the broader legal framework aimed at regulating the manufacture, sale, and possession of alcohol and other intoxicating substances within Uttar Pradesh. The section underscores the state's stringent measures against illegal activities related to intoxicants, reflecting the importance of maintaining public order and revenue collection.
Section 63 stipulates that any person who, without lawful authority, possesses, imports, exports, or transports any quantity of intoxicant in contravention of the provisions of the Act shall be liable to penalties. These penalties may include imprisonment for a term not less than one year and extending up to five years, along with fines. The section also covers penalties for possession of unlawfully imported intoxicants, emphasizing the prohibition against unauthorized handling of such substances.
Section 63 applies broadly to:- Individuals possessing intoxicants without license or lawful authority.- Persons involved in the illegal import or export of intoxicants.- Transporters or carriers of unlawful intoxicants.- It encompasses both commercial and non-commercial possession, provided the activity contravenes the Act.- The section's provisions are applicable throughout Uttar Pradesh, as the Act extends to the entire state.
Note: The references are based on the provided sources, which include legal judgments, amendments, and related provisions of the Uttar Pradesh Excise Act, 1910.
1[Whoever, being the holder of a licence, permit or pass granted under this Art, or being in the employ of such holder and acting on his behalf--
(a) fails to produce such licence, permit or pass on the demand of any Excise Officer or any other person duly empowered to make such demand; or
(b) wilfully does or omits to do, anything in breach of any of the conditions of licence, permit or pass not otherwise provided for in this Act; or
(c) save in case provided for by Section 60, wilfully contravenes any rule made under Section 40;
shall for each such offence, be punished with fine which may extend to two thousand rupees].
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1. Substituted by U
Section 64 of the Uttar Pradesh Excise Act, 1910, addresses penalties related to acts committed by licensees or their servants concerning the manufacture, sale, possession, or adulteration of intoxicants. It forms a crucial part of the legal framework regulating excise duties and prohibitions in Uttar Pradesh.
Section 64 prescribes penalties for licensees or their servants who commit certain acts, such as adulteration of liquor or unauthorized possession, in violation of licensing conditions. It specifies that such acts are punishable under the provisions of the Act, particularly under Section 74.
Section 64 primarily targets misconduct by licensees or their agents concerning the manufacture, sale, or adulteration of intoxicants. It aims to uphold the integrity of licensed operations and prevent illicit activities. The section also emphasizes that certain infringements cannot be dealt with under other sections like Section 61 or 74 unless explicitly specified.
Violations under Section 64 attract penalties, which may include fines and imprisonment, as outlined in Section 74(1). The severity depends on the nature of the offense and whether it involves adulteration, illegal possession, or other prohibited acts.
Note: The analysis is based on the provided sources, which primarily focus on the scope, penalties, and enforcement related to Section 64.
1[(1) Whoever, being the holder of a licence for the sale or manufacture of any intoxicant under this Act or a person on the employ of such holder, mixes or permits to be mixed with the intoxicant sold or manufactured by him any noxious drug or any foreign ingredient likely to add to its actual or apparent intoxicating quality or strength, or any article prohibited by any rule made under this Act, when such mixture does not amount to an offence of adulteration under Section 272 of the Indian Penal Code, shall be punished with imprisonment for a term which shall not be less than six months and which may extend to three years and also with fine which shall not be less than one thousand rupees and which may extend to two thousand rupees.
(2) Whoever, being the holder of a licence for the sale or manufacture of any intoxicant under this Act, or a person in the employ of such holder sel
1[(1) If any chemists, druggists, apothecary or keeper of dispensary allows any intoxicant which has not been 'bona fide' medicated for medicinal purposes to be consumed on his business premises by any person not employed in his business, he shall be punished with imprisonment for a term which may extend to six months or with fine which may extend to two thousand rupees or with both.
(2) If any person not employed as aforesaid consumes any such intoxicant on such premises, he shall be punished with fine which may extend to five hundred rupees.]
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1. Substituted by U.P. Act 23 of 1970, Section 8.
Any excise officer who without lawful excuse shall cease or refuse to perform, or shall withdraw himself from the duties of his office, unless expressly allowed to do so in writing by the Excise Commissioner, or unless he shall have given to his superior officer two months notice in writing of his intention to do so, shall be punished with imprisonment which may extend to three months, or with fine which may extend to five hundred rupees, or with both.
If any excise officer--
(a) without reasonable grounds of suspicion enters, inspects or searches, or causes to be entered, inspected or searched, any place; or
(b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any articles liable to confiscation under this Act; or
(c) vexatiously any unnecessarily detains, searches or arrests any person;
he shall be punished with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both.
1[Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any rule or order made under this Act and not otherwise provided for in this Act, shall be punished for each such act or omission with fine which may extend to five hundred rupees.]
___________
1. Substituted by UP. Act 23 of 1970, Section 9.
1[If any person, after having been previously convicted of an offence punishable under Section 60, Section 62, Section 63 or Section 65 or under the provisions of those sections as they stood from time to time subsequently commits and is convicted of an offence punishable under any of these sections, he shall be liable to twice the punishment which may be imposed on a first conyiction under this Act :
Provided that in the case of conviction for a second or subsequent offence under sub-section (1) of Section 60, Section 63 or Section 65 a sentence of imprisonment for a term of not less than three months, with fine, and in the case of conviction for a second or subsequent offence under sub-section (2) of Section 60 or Section 62 a sentence of imprisonment for a term of not less than one year with fine, shall be passed :
Provided further th
1[(1) Whenever any person is convicted of an offence punishable under the provisions of 2[clause (b), clause (d) or clause (e), clause (g) of sub-section (1) or of sub-section (2) of Section 60 or Section 62] the court convicting such person, order him to execute a bond for a sum proportionate to his means, with or without sureties, to abstain from the commission of any offence punishable under the said provisions during such period not exceeding three years as it may direct.
(2) The provisions of the Code of Criminal Procedure, 1973, shall 'mutatis mutandis' apply to all matters connected with such bond as if it were a bond to keep the peace ordered to be executed under Section 106 of the said Code.
___________
1. Substituted by U.P. Act 23 of 1970, Section 11.
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1[Whoever abets an offence punishable under this Act shall, whether such offence be or be not committed in consequence of such abetment and notwithstanding anything contained in Section 116 of the Indian Penal Code, be punished on conviction for such abetment with the same punishment as is provided for the principal offence.]
______________
1. Substituted by U.P. Act 23 of 1970, Section 11
1[(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in-charge of, and was responsible to, the company for the conduct of its business, 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 any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything 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 negle
(1) No Magistrate shall take cognizance--
(a) of an offence punishable under Section 60, 1[Section 63, Section 64-A] or Section 65, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer; or
(b) of an offence punishable under Section 64, Section 66, Section 67 or Section 68 except on the complaint or report of the Collector or an Excise Officer authorised by him by a general or special order in that behalf.
(2) Except with the special sanction of the State Government no Magistrate shall take cognizance of any offence punishable under this Act, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.
______________
&n
Section 70 of the Uttar Pradesh Excise Act, 1910, delineates the jurisdiction and limitations of Magistrates and authorities in taking cognizance of offences related to excise violations. It plays a crucial role in defining the procedural safeguards and the scope of criminal proceedings under the Act, ensuring that enforcement actions are within prescribed legal bounds.
Section 70 primarily restricts the cognizance of offences punishable under the Act. It stipulates that no Magistrate shall take cognizance of offences under certain sections of the Act except upon a complaint made by an authorized officer or with the previous sanction of the State Government. It also specifies that offences under Sections 64, 66, 67, and 68 can only be cognizable on complaint and with prior sanction.
This concise commentary underscores the importance of procedural adherence under Section 70, safeguarding against arbitrary criminal proceedings and ensuring the rule of law in the enforcement of excise laws in Uttar Pradesh.
In every prosecution under Section 60 it shall be presumed, 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 still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant other than Tari; or
(c) any materials which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured; for the possession of which he is unable to account satisfactorily,
and the holder of a licence, permit or pass under this Act shall be liable to punishment, as well as the actual offender, for any offence punishable under Section 60, Section 62, Section 63, or Section 64 committed by any pe
1[The provisions of Sections 306 and 308 of the Code of Criminal Procedure, 1973 shall apply in relation to offences punishable under this Act as they apply in relation to offences mentioned in Section 306 of the said Code].
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1. Substituted by U.P. Act 9 of 1978, Section 21 (w.e.f. 24-4-1978).
(1) Whenever an offence punishable under this Act has been committed--
(a) every intoxicant in respect of which such offence has been committed;
(b) every still, utensil, implement or apparatus and all materials by means of which such offence has been committed;
(c) every intoxicant lawfully imported, transported, manufactured, held in possession or sold along with or in addition to any intoxicant liable to confiscation under clause (a);
(d) every receptacle, package and covering in which any intoxicant as aforesaid or any materials, still, utensil, implement or apparatus is or are found, together with the other contents (if any) of such receptacle or package; and
(e) every animal, cart, vessel or other c
When anything mentioned in clauses (a) and (b) of Section 72, sub-section (1) is, found in circumstances which afford reason for believing that an offence punishable under this Act has been committed in respect or by means thereof, or when such an offence has been committed and the offender is not known or cannot be found, the Collector may order confiscation of such things and of any other thing or animal found or used therewith which is liable to confiscation as provided by Section 72, sub-section (1) :
Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person (if any) claiming 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 a
1[Where any intoxicant is confiscated under Section 72 or Section 73 the Collector may subject to any order passed in that behalf by any court if in his opinion it is expedient to do so, order the intoxicant to be destroyed anything to the contrary in this Act notwithstanding :
Provided that the intoxicant shall not be destroyed except after expiration of three months from the date of confiscation or where an application for review or an appeal against the order of confiscation is pending except in accordance with the order passed in such review or appeal in this regard :
Provided further that adequate sample of the intoxicant shall be preserved to meet the evidentiary requirements.]
__________________
1. Inserted by U.P. Act 13 of 1979 (w.e.f. 18-4
2[(1) Any Excise Officer specially empowered by the State Government in that behalf may accept from any person whose licence, permit or pass is liable to be cancelled or suspended under Section 34 or who is reasonably suspected of having committed an offence punishable under Section 64 or Section 68, a sum of money exceeding five thousand rupees in lieu of such cancellation or suspension or by way of composition for the offence which may have been committed, as the case may be, and in all cases in which any property has been seized as liable to confiscation under this Act, may release the same on payment of the value thereof (as estimated by such officer).
1[(1-A) Any officer specially empowered by State Government in that behalf may subject to any general or special order of the State Government compound, whether before or after the institution of the prosecution, any offence puni
1[(1) If a holder of a licence, permit or pass granted under this Act or an employee of such holder contravenes any of the conditions of the licence, permit or pass or any rule made under this Act any Excise Officer authorised by State Government in this behalf may impose a penalty not exceeding five thousand rupees.
(2) No order imposing a penalty shall be made under sub-section (1) unless the holder of the licence, permit or pass or the employee concerned is given--
(a) a notice in writing informing him of the grounds on which it is proposed to proceed under this section;
(b) a reasonable opportunity of making a representation in writing, within such time as may be specified in the notice, against such grounds; and
(c) a reasonable opportunity of
Nothing in the foregoing provisions of this Act applies to the import, manufacture, possession, sale or supply of any 'bona fide' medicated article for medicinal purposes by medical practitioners, chemists, druggists, apothecaries or keepers of dispensaries, except in so far as the State Government may by notification so directed.
The State Government may, by notification and subject to such conditions as it may think fit to prescribe, exempt any person or class of persons, or any intoxicant, wholly or partly from the operation of all or any of the provisions of this Act or of all or any of the rules made under this Act, either throughout Uttar Pradesh or in any specified area comprised therein or for any specified period, or occasion.
All rules made and notifications issued under the Act shall be published in the Official Gazette, and shall have effect as if enacted in this Act from the date of such publication or from such other date as may be specified in that behalf :
1[Provided that notwithstanding anything to the contrary contained in this section or in any judgment, decree or order, the Notification Nos. 3514-E/XIII-331-78 and 1227-E/XIII-332-78, both dated April 17, 1978, made by the State Government in exercise of the powers under Sections 28 and 29 of the amendments made by the aforesaid notifications shall have effect and be deemed always to have effect on and from April 1, 1978 :]
2[Provided furt r that notwithstanding anything to the contrary contained in this section, or in any contract, judgment, decree or order, the Notification No. 3842-E/XIII-512-83,
(1) No suit shall lie in any Civil Court against the Government or any officer or person for damages for any act in good faith done, or ordered to be done, in pursuance of this Act or of any other law for the time being in force relating to the excise revenue.
Limitation of suits.--(2) No Civil Court shall try any suit which may lawfully be brought against the Government in respect of anything done, or alleged to have been done, in pursuance of this Act, unless the suit is instituted within six months after the date of the act complained of.
Any power conferred by this Act on the Excise Commissioner may be exercised from time to time as occasion requires.
(See Section 2)
Year Number Short title Extent of repeal
ACTS OF THE GOVERNOR-GENERAL IN COUNCIL
1863 XVI The Excise (Spirits) Act, 1863 The whole so far as it affects the Uttar Pradesh.
1894 VIII The Indian Tariff Act, 1894 Section 6 so far as it affects the Uttar Pradesh.
1896 XII The Excise Act, 1989 The whole so far as it affects the Uttar Pradesh.
1906 VII The Excise (Amendment) Act, 1906 Ditto.
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