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ASSAM EXCISE ACT, 1910
Whereas it is expedient to consolidate and amend the law in force in Eastern Bengal and Assam relating to the import, export, transport, manufacture, sale and possession of intoxicating liquors and of intoxicating drugs; It is hereby enacted as follows:
(1) This Act may be called “the Assam Excise Act, 1910.”
(2) It shall come into force on such date as the State Government may, by notification, appoint in this behalf.
(3) It extends to the whole of Eastern Bengal and Assam except the Dibrugarh Frontier Tract, in the Lakhimpur district, the Mikir Hills Tracts in the Nowgong and Sibasagar districts, and the North Cachar Sub-division of the Cachar districts of the Garo Hills, the Khasi and Jaintia Hills, the Naga Hills (and the Chittagong Hills Tracts).
(4) The State Government may, by notification, extend to any of the said excepted tracts and districts, or any part thereof, all or any of the provisions of this Act, and may modify the provisions so extended or restrict their operations in such manner as it thinks fit.
The enactments mentioned in the First Schedule are hereby repealed to the extent specified in the third column thereof.
In this Act, unless there is anything repugnant in the subject or context—
(1) “Beer” includes ale, stout, port, and all other fermented liquor usually made from malt.
(2) “Board” means the State Government of Assam.
(3) “To bottle” means to transfer liquor from a cask or other vessel to a bottle or other receptacle, whether any process of rectification be employed or not and includes re-bottling.
(3a) “Club” means a society of persons associated together for social intercourse, for the promotion of politics, sports, arts, science, literature or for any purpose except the acquisition of gain, or whether the same be registered under the Indian Companies Act, 1913, Co-operative Societies Act, 1912, the Societies Registration Act, 1860, or otherwise incorporated or not.
(4) “Collector” includes the District Collector, and in any provision of this Act includ
The State Government may, by notification declare what, for the purpose of this Act, shall be deemed to be “Country Liquor” and “Foreign Liquor” respectively:
Provided that, where the interest of any other State may be affected, no such declaration shall be made without the previous sanction of the Central Government.
Section 4 of the Assam Excise Act, 1910, grants the State Government the authority to define what constitutes "Country liquor" and "Foreign liquor" for the purposes of the Act. This power is crucial for the administration, regulation, and taxation of various types of alcoholic beverages within the jurisdiction. The provision ensures flexibility and adaptability in the law, allowing the Government to specify and update classifications in accordance with evolving circumstances, public health considerations, and policy objectives.
Section 4 states:"Power to define 'Country liquor' and 'Foreign liquor' respectively. - The State Government may, by notification declare what, for the purpose of this Act, shall be deemed to be 'Country liquor' and 'Foreign liquor'."This empowers the Government to issue notifications that specify the scope and meaning of these terms, which are foundational for the application of the Act's provisions, including licensing, taxation, and enforcement.
Section 4 itself does not prescribe any punishment. Its primary function is to empower the Government to define terms. Violations or contravention of the notifications issued under this section may constitute offences under the Act, typically punishable by penalties or imprisonment as provided elsewhere in the Act.
In summary, Section 4 of the Assam Excise Act, 1910, is a vital enabling provision that empowers the State Government to define "Country liquor" and "Foreign liquor" through notifications. Its proper exercise ensures effective regulation, taxation, and enforcement, provided it adheres to constitutional and procedural safeguards. The scope of this power is broad but must be exercised reasonably, transparently, and within the limits of the law, with notifications being subject to judicial scrutiny to prevent arbitrary or unconstitutional classifications.
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The Board may, by notification, declare with respect either to the whole of the territories to which the Act applies or to any local area comprised therein, and as regards purchasers generally or any specified class of particulars, and generally or for any specified occasion, what quantity of any intoxicant shall for the purpose of this Act, be the limit of sale by retail and sale or wholesale, respectively.
Save as is provided in Section 2 and in First Schedule, nothing contained in this Act shall affect the provisions of the Cantonment Act, 1889, the Sea Customs Act, 1878, or the Indian Tariff Act, 1894 or any rule or order made under the said Acts.
(1) Within a district the administration of the Excise Department and the Collector of Excise Revenue shall be under the charge of the District Collector.
(2) The State Government may, by notification applicable to the whole of the territories to which this Act applies, or to any district or local area comprised therein—
(a) appoint an officer who shall, subject to the control of the Boards have the control of the administration of the Excise Department and of the Collector of the Excise Revenue ;
(b) appoint any person, other than the District Collector who shall, subject to the control of the District Collector, exercise all or any of the powers or perform all or any of the duties of a Collector under this Act, or any other law for the time being in force relating to the excise revenue;
(c) appoint officers of the Excise Department of such classes and with such designations,
(1) Orders passed under this Act or the rules framed thereunder by the Excise Commissioner, a District Collector, a Collector other than a District Collector or an authority mentioned in Sections 15 and 18 of this Act, shall be appealable before the State Government in the manner prescribed.
(2) In hearing appeals, the State Government may call for the proceedings held by any of Officers or authorities mentioned in the preceding sub-section (1) and pass such order or orders thereon as it thinks fit.
(1) No intoxicant shall be imported unless
(a) the State Government has given permission either general or special, for its import:
(b) such conditions, if any, as the State Government may impose, have been satisfied; and
(c) the duty, if any, payable under Chapter V 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 into India and was liable, on such importation to duty under the Indian Tariff Act, 1894 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.
No intoxicant shall be exported or transported unless—
the duty, if any, payable under Chapter V has been paid or a bond has been executed for the payment thereof :
Provided that the Board may, subject to such conditions, if any, as it thinks fit to impose, exempt any intoxicant from the provisions of this section.
The State Government by notification—
(a) prohibit the import or export of any intoxicant into or from the territories to which this Act applies or any part thereof, or
(b) prohibit the transport of any intoxicant.
(1) prohibit into the area to which this Act applies the publication or display of advertisements of liquor or intoxicating preparations in the Newspapers, Periodicals, Journals, Hoardings, Banners etc. printed and published in and from that area;
(2) prohibit into the areas which this Act applies the entry of Newspapers, Journals etc. if they contain advertisement of liquor or intoxicating preparations.
Ho intoxicant exceeding such quantity as the State Government may prescribe by notification either generally for the whole of the territories to which this Act applies 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.
Passes for the import, export or transport of intoxicants may be granted by the Collector or by any officer specially authorised by the Excise Commissioner in this behalf.
Such passes may be either general for definite and specified kinds of intoxicants or special for specified occasions and particular consignments only.
(1) Except under the authority and in accordance with the terms and conditions of a licence granted in that behalf by the authority prescribed in the rules framed under this Act—
(a) no intoxicant shall be manufactured;
(b) no hemp plant (Cannabis Sativa L) shall be cultivated or collected;
(c) no liquor shall be bottled for sale ;
(d) no distillery or brewery shall be constructed or worked; and
(e) no person shall use, or have in his possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tari:
Provided that nothing in clause (c) shall apply to tari which may lawfully be sold under clauses (b) to (e) of proviso (3) to Section 18.
(2) Unless and until the State Government shall, by notification issued under sub-section (3) direct
The Excise Commissioner with the sanction of the Board, may—
(a) establish a distillery, in which spirit may be manufactured under a licence granted under Section 15, sub- section (1) on such conditions as the State Government thinks fit to impose;
(b) discontinue any distillery so established;
(c) licence, on such conditions as the State Government thinks fit to impose, the construction and working of a distillery or brewery;
(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.
(1) No person shall have in his possession any quantity of any intoxicant in excess of such quantity as the Board may, under Section 6 declare to be the limit of sale by retail, except under the authority and in accordance with the terms and conditions of—
(i) a licence for the manufacture, sale or supply of such articles, or
(ii) in the case of intoxicating drugs, a licence for the cultivation or collection of the plants from which such drugs were produced, or
(iii) a permit granted by the Collector in that behalf.
(2) Nothing in sub-section (1) shall apply to—
(a) any foreign liquor other than denatured spirit in the possession of any common carrier or warehouseman, as such, or
(b) any foreign liquor lawfully procured by, and in the possession of any person for his own bona fide private consumption and not for sale, or
(1) No intoxicant shall be sold except under the authority and in accordance with the terms and conditions of a licence granted by the authority prescribed in the rules framed under this Act:
Provided as follows:
(1) on such conditions as may be determined by the Board, a licence for sale granted under the Excise Law in force in another Province may be deemed to be a licence granted under this Act;
(2) a person licensed to cultivate or collect plant from which an intoxicating drug is produced, may sell without a licence those portions of the plant from which the intoxicating drug is manufactured or produced, to any person licensed under this Act to deal in the same, or to any officer to whom the Excise Commissioner may prescribe;
(3) Nothing in this section applies to—
(a) the sale of foreign liquor lawfully procured by any person for his private use
The State Government may grant to any person on such conditions and for such period as it may think fit, the exclusive privilege of manufacturing or of supplying to licensed vendors any country liquor or intoxicating drugs within any specified local area.
No grantee of any exclusive privilege under this section shall exercise the same until he has received a licence in that behalf from the Excise Commissioner.
Within the limits of any military cantonment and within such distance from such limits as the Central Government in any case may prescribe, no licence for the manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding Officer.
An excise duty or a countervailing duty, as the case may be, at such rate or rates, as the State Government may direct, may be imposed, either generally or for any specified local area, on any excisable article—
(a) imported; or
(b) exported; or
(c) transported; or
(d) manufactured, cultivated or collected under any licence granted under Section 15; or
(e) manufactured in any brewery or distillery licensed or established under Section 16
Provided as follows:
(1) Duty shall not be so imposed on any article which has been imported into India and was liable on such importation to the payment of duty under the Indian Tariff Act, 1894 or the Sea Customs Act, 1878.
(2) Duty shall be imposed under this section at different rates according to the places to which an excisable article is to b r
Subject to such rules regulating the time, place and manner as the State Government may prescribe, any duty imposed under Section 21 shall be levied as follows:
(a) In the case of excisable articles imported—
(i) either in the territories to which this Act applies or in the State or territory from which the Article is imported, or
(ii) upon issue for sale from a warehouse established or licensed under Section 16, clause (d);
(b) in the case excisable articles exported—in the territory to which the Act applies or in the State or territory to which the article is exported;
(c) in the case of excisable articles transported—
(i) in the district from which the excisable article is transported, or
(ii) upon issue for sale from a warehouse established under Section 16, clause (d);
(d) in t
Instead of or in addition to any duty leviable under this Chapter the State Government may accept payment of a sum in consideration of the grant of any exclusive privilege under Section 19.
23A. (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 is 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;
(b) any duty on an excisable article produced outside India and imported to the territories to which the Act applies whether across a customs frontier as defined by the Central Government or not.
(3) Nothin
Every licence, permit or pass granted under any section of the Bengal Excise and the Licensing Act, 1878, shall be deemed to have been granted under the corresponding section of this Act, and shall unless previously cancelled, suspended or surrendered under this Chapter, remain in force for the period for which it was granted.
Every licence, permit or pass granted under this Act—
(a) shall be granted—
(i) on payment of such fees, if any,
(ii) for such period, and
(iii) subject to such restrictions and such conditions; and
(b) shall be in such form and shall contain such particulars as the Board subject to any rules made under Section 36, sub-section (2), clause (g) may direct either generally or in any particular instance in this behalf
Provided that no fee shall be charged for any permit granted under Section 17 for the possession of any intoxicant for bona fide private consumption or use.
25A. (1) The Excise Commissioner, Collector or any officer or authority, in issuing any licence or in making any settlement of shops under this Act, or rules framed thereunder, shall be guided by such directions as may be issued by the Sta
Every person taking out a licence under this Act may be required to execute a counterpart agreement in conformity with the tenor of his licence, and to give such security by way of deposit or otherwise, for the performance of this agreement as the authority granting the licence may require.
(1) No licence granted under this Act, shall be deemed to be invalid by reason of any technical defect, irregularity or omission in the licence, or any proceedings taken prior to the grant thereof.
(2) The decision of the Assam Board of Revenue as to what is a technical defect, irregularity or omission shall be final.
Before the licences are granted in any year of the retail sale of any intoxicant, the Collector shall take measures, in accordance with rule to be made by the State Government in this behalf, as may best enable him to ascertain local public opinion in regard to the licensing and location of shops.
(1) Subject to such restrictions as the State Government may prescribe the authority who granted the licence, permit or pass under this Act may cancel or suspend the same—
(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 thereof 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 or non-bailable offence, or of any offence punishable under the Dangerous Drugs Act, 1930, or under the Indian Merchandise Marks Act, 1899, or under Sections 482 to 489 of the Indian Penal Code; or
(d) if the holder thereof is punished for any offence refer
(1) Whenever the authority stated in Section 29 considers that a licence should be cancelled otherwise than under the provisions of that section, he 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 his intention to do so; or
(b) forthwith without notice.
(2) If any licence be cancelled under clause (b) of sub- section (1) the aforesaid authority shall, in addition to remitting such sum as aforesaid, pay to the licensee such further sum by way of compensation as the State Government may direct.
(3) When a licence is cancelled under this section any fee paid in advance or deposit made by the licensee in respect thereof shall be refunded to him, less the amount, if any, due to Government.
Any holder of a licence granted under the Act to sell an intoxicant 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 the whole period for which it would have been current but for such surrender:
Provided that, if the State Government is satisfied that there is sufficient reason for surrendering a licence, it may remit to the holder thereof the sum so payable on surrender and any fee paid in advance or any portion of such sum or fee :
Provided also that nothing in this section shall apply in the case of a licence held by the grantee of an exclusive privilege under Section 19.
Explanation—In this section and in Section 34, the words ‘holder of a licence’ include a person whose bid, tender or application for a licence has been accepted by the Excise Of
No person to whom a licence has been granted under this Act shall have been any claim to the renewal of such licence, or save as is provided in Section 30, any claim to compensation on the determination thereof.
Every person who manufactures or sells any intoxicant under a licence granted under this Act—
(a) shall supply himself with such measures, weights and instruments as the State Government may prescribe, and shall keep the same in good condition; and
(b) on the requisition of any Excise Officer duly empowered in this behalf, shall at any time measure weight or test any intoxicant in his possession as such officer may require.
If any person to whom an exclusive privilege has been granted under Section 19, or any holder of a licence granted under this Act makes default in payment of any sum payable in respect of such privilege or licence or in complying with any other condition thereof, the Collector may take such privilege or the grant expressed in such licence under management or may re-sell such privilege or grant at the risk and loss of the defaulter.
All excise revenues, including any loss that may accrue when, in consequence of default, a privilege or grant has been taken under management or re-sold by the Collector under Section 34, and all amounts due to the State Government by any person on account of any contract relating to excise revenue, may be recovered from the person primarily liable to pay the same or from his surety, if any, by distress and sale of his movable property, or 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.
(1) The State Government may make rules for the purpose of carrying out the provisions of this Act or any other law for the time being in force relating to the excise revenue.
(2) In particular and without prejudice to the generality of the foregoing provisions, the State Government may make rules—
(a) regulating the delegation of any powers by the Board, the Excise Commissioner, Commissioners of Divisions and Collectors under Section 8, sub-section (2), clause (g);
(b) prescribing the powers, duties and subordination and control of officers of Excise Department;
(c) regulating appeals and revisions and in particular—
(i) declaring the cases in which and authorities to whom appeals shall lie under sub-section (3) of Section 9;
(ii) prescribing the time and manner for presenting appeals and the procedure for dealing with appeal
The Excise Commissioner or a Collector or any Excise or Police Officer, not below such bank as the State Government may, by notification prescribe, may enter and inspect at any time by day or by night any place in which any licensed, manufacturer believe to have been or to be likely to be engaged in the commission of any such offence.
(1) A Collector or Magistrate may at any time 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 39.
(2) A Collector or a Magistrate may at any time 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 39.
Any Excise or Police Officer, not below such rank as the State Government may, by notification prescribe, having reason to believe and having recorded the grounds of his belief that an offence under Sections 53, 54, 55, 56, 57 or 60 has been, is being or is likely to be committed in any place and that a search cannot be obtained without affording the offender an opportunity of escaping or of concealing evidence of the offence, may at any time by day or night—
(a) enter into and search such place;
(b) seize and carry away anything found therein which he has reason to believe to be liable to confiscation under this Act or any document or other article which he has reason to believe may furnish evidence of the commission of an offence punishable under this Act or under the Indian Opium Act, 1878 or under the Dangerous Drugs Act, 1930; and
(c) detain and search and, if he thinks proper, arre
(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 such a Collector’s jurisdiction would have power to inquire into or try under the provisions of Chapter XV of the Code of Criminal Procedure, 1898 relating to the place of inquiry or trial.
(2) Any other Excise Officer when specially empowered in this behalf by the State Government in respect of all or any specific class of offences punishable under this Act, may, without the order of the 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.
(1) Any Collector or other officer empowered under the provisions of Section 42, sub-section (2), having recorded in writing his reasons for suspecting the commission of an offence which he is empowered to investigate, may exercise the powers conferred upon a police officer making an investigation or upon an officer-in-charge of a police station by Sections 140 to 171 of the Code of Criminal Procedure, 1898, and as regards offences punishable under Sections 53,54,55,56,57 and 60 of this Act, the powers conferred upon such Police Officers, in respect of cognizable offences by the first clause of sub-section (1) of Section 54 and by Section 56 of the said Code.
(2) Subject to such restrictions as the State Government may prescribe, a Collector or with the previous permission of a Collector but not otherwise, any other officer specially empowered under Section 32 may, without reference to a Magistrate and for reasons to be recorded by him in w
(1) Articles seized and, unless security for their appearance before the Collector be taken, persons arrested under the warrant of a Collector shall be produced before such Collector.
(2) Articles seized under the provisions of Sections 38 and 41, and persons arrested under the said provisions by persons or officers not empowered to accept bail shall be produced before or forwarded to:
(a) the Collector or other officer empowered under Section 42 to investigate the case ; or
(b) an Excise Officer empowered under Section 49 to accept bail; or
(c) the officer-in-charge of the nearest police station, whoever is nearest.
(3) When a person arrested is produced before an Excise Officer empowered under Section 49 to accept bail, or before an officer-in-charge of a police station, such officer shall forward such person to, or take security for his
(1) All officers-in-charge of a police station shall take charge of and keep in safe custody, pending the orders of a Collector, or other officer empowered under Section 42, to investigate the case, all articles seized under this Act which may be delivered to them; and shall allow any Excise Officer who my accompany such articles to the police station or may be deputed for the purpose of an official superior to affix his seal to such articles and to take samples of and from them.
(2) All samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.
When any Excise Officer below the rank of a Collector or Officer-in-charge of a police station makes or receives the information of any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter, make a full report of the particulars of the arrest, seizure or search or of the information received to the Collector, and to the other officer, if any, empowered under Section 42, sub-section (2), within the local limits of whose jurisdiction the arrest, seizure or search was made.
(1) Save as in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1898, relating to arrests, searches, warrant of arrest and search warrants shall apply, so far as may be, to like warrants issued and to arrests and searches made under the provisions of this Act.
(2) For the purposes of the aforesaid provisions a Collector shall be deemed to be a Court.
(3) Warrants issued by a Collector shall ordinarily be directed to one or more Excise Officers.
(4) Officers to whom a Collector’s warrant is directed or endorsed, and officers other than Collectors making arrests, searches and seizures under Section 3 or Section 41 shall, for the purpose of the aforesaid provisions of the Code of Criminal Procedure, 1898 be deemed to be police officers.
No person arrested under the provisions of 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 the Collector or other officers empowered under Section 42 to investigate, as the case may be, and thence to the Court of a Magistrate having jurisdiction to inquire into or try the case.
(1) When a Collector issues a warrant for the arrest of any person under this Act, he shall in every such case direct in the manner provided in Section 76 of the Code of Criminal Procedure, 1898, that such person shall be released from custody on bail or, if the Collector thinks fit, on his own bond.
(2) When any person is arrested otherwise than under a warrant under this Ac 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.
(3) All Excise Officers, not below such rank as the State Government may prescribe, shall be empowered to accept bail.
(4) If the arrest be made, otherwise than under a warrant, by a person or officer not empowered to accept bail, and the person arrested is prepared to give bail, the officer or person making the arrest shall, for that purpose, take the person arrested to —
Subject in such conditions, if any, as the State Government may, by notification prescribe, every officer employed in the Police, Salt and Customs Department, every officer employed by a body of Port Commissioner, every village chawkidar, and within such areas as the State Government may, by notification, direct, such officers of the Land Revenue Department, as may be specified in such notification, shall be bound—
(a) to give immediate information to an Excise (Officer of all breaches or any of the provisions of this Act which may come to his knowledge; and
(b) to aid an Excise Officer reasonably demanding his a d in the due carrying out of any of the provisions of this Act.
In such areas as the State Government may, by notification, direct, and subject to such conditions and exceptions, if any, as it may, by notification prescribe, whenever any intoxicant, manufactured, or any hemp plant is cultivated or collected on any land, or in any place or village, in contravention of the provisions of this Act, all owners and occupiers of such land or place, and their agents and all members of the panchayats, village headmen, mauzadars, mandals, patwaris, and village recorders in such village, as the case may be, shall, in the absence of reasonable excuse, be bound to give information of the fact to a Collector, to a magistrate or to any officer of the Excise or Police Department as soon as such fact may come to their knowledge.
(1) The District or Sub-Divisional Magistrate may, by notice in writing to the licensee, require that any shop in which any intoxicant is sold by retail shall be closed at such times or for such periods as such Magistrate may deem necessary for the preservation of the public peace.
(2) If any riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop, any Magistrate, or any Police Officer above the rank of constable who is present, may order the person in charge thereof to keep it closed for such period as the Magistrate or Police Officer may think necessary:
Provided that no shop shall be kept closed under this sub-section for a longer period than 48 hours without the order of a Magistrate.
(3) When any Magistrate or Public Officer makes a requisition or direction under sub-section (1) or sub-section (2), he shall forthwith report the fact to the Collector having juris
(l) Whoever, in contravention of this Act, or of rules, notification or order made or issued under this Act, or of any licence, permit, or pass granted under this Act—
(a) imports, exports, transports, manufactures, possesses or sells any intoxicants other than tari and pachwai; or
(b) cultivates, collects or sells the hemp plant (Cannabis Saliva L); or
(c) constructs or works any distillery or brewery; or
(d) uses, keep or has in his possession any materials, still, utensil, implement or apparatus whatever for the purpose of manufacturing any intoxicant other than tari and pachwai; or
(e) bottles any liquor other than tari and pachwai for the purposes of sale,
sale be punished with imprisonment which may extend to two years and with fine and the convicting Magistrate shall direct the offender to be imprisoned in default
Whoever without lawful authority has in his possession any quantity of any intoxicant knowing the same to have been unlawfully imported, transported or manufactured, and knowing that the prescribed duty has not been paid thereon, shall be punished with imprisonment for a term which may extend to two years or with fine, or with both:
And where a fine is imposed, the convicting Magistrate shall direct the offender to be imprisoned in default of payment of fine for a term which may extend to one year, and such imprisonment shall be in addition to any other imprisonment to which he may have been sentenced.
If any person alters or attempts to after any denatured spirit, whether manufactured in India or not, with the intention that such spirit may be 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 his 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 three months or to a fine which may extend to one thousand rupees, or with both.
Whoever being the holder of a licence, permit or pass granted under this Act, or being in the employ of such holder, wilfully contravenes any rule made under Section 36(2)(b)(i), and (iii); shall be punished with imprisonment which may extend to two years, or with fine or with both ;
And, where a fine is imposed, the convicting Magistrate shall direct the offender to be imprisoned in default of payment of fine for a term which may extend to one year, and such imprisonment shall be in addition to any other imprisonment to which he may have been sentenced.
Whoever being the holder of a licence, permit or pass granted under this Act, or being in the employ of such holder:
(a) keeps or exposes for sale, as foreign liquor, any liquor which he knows or has reason to believe to be country liquor, or
(b) marks or otherwise deals with any bottle, cask, package or other receptacle containing country liquor, or marks the cork of any such bottle, with the intention of causing it to be believed that such bottle, cask, package or other receptacle contains foreign liquor, 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.
Whoever being the holder of a licence, permit or pass granted under this Act, 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 of any other officer duly empowered to make such demand ; or
(b) in any case not otherwise provided for in this Act wilfully contravenes any rule made under Section 36 or wilfully does or omits to do anything in breach of any of the conditions of such licence, permit or pass,
shall be punished in case of (a) with fine which may extend to fifty rupees, and in case (b) with fine which may extend to five hundred rupees.
The holder of a licence, permit or pass granted under this Act shall be punishable, as well as the actual offender, for any offence punishable under Section 53, 54, 55, 56, 57 or 58 committed by any person in his employ and acting on his behalf as if he had himself committed such offence, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence:
Provided that no person other than the actual offender shall be punished with imprisonment except in default of payment of fine.
(1) When any intoxicant has been imported, exported, transported, manufactured or sold or is possessed by any person on account of another 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 absolve any person who imports, exports, transports, manufactures, sells or has possession 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.
(1) If any chemist, druggist, apothecary or keeper of a dispensary allows any intoxicant which has not been bona fide medicated, 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 three months, or with fine which may extend to one 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 two hundred rupees.
Whoever, being an 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 pretext 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 ceases or refuses to perform or withdraws himself from the duties of his office, unless expressly and in writing allowed to do so by the Collector, or unless he shall have given to his immediate superior two months’ notice in writing of his intention to do so, or
(e) is guilty of cowardice ;
shall be punished with imprisonment for a term which may extend to three months, or with fine
Whoever, being the owner or occupier or having the use of any house, room, enclosure, space, vessel, vehicle, or place, knowingly permits it to be used for the commission by any other person of an offence punishable under Section 53, Section 54 or Section 55, shall be punished with imprisonment which may extend to two years or with fine, or with both.
Whoever, in any case not otherwise provided for under this Act, wilfully contravenes any of the provisions of this Act or of any rule, notification or order made or issued thereunder shall be punished with fine which may extend to two hundred rupees.
Whoever attempts to commit any offence punishable under this Act shall be liable to the punishment provided for such offence.
Whoever abets an offence punishable under this Chapter 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 with the punishment provided for the offence.
If any person after having been previously convicted of an offence punishable under Sections 53, 54, 55 or 60 or under the similar provisions in any enactment repealed by this Act, subsequently commits and is convicted of an offence punishable under any of those sections, he shall be liable to twice the punishment which might be imposed on-a first conviction under this Act:
Provided that nothing in this section shall prevent any offence which might otherwise have been tried summarily under Chapter XXII of the Code of Criminal Procedure, 1898, from being so tried.
(1)Whenever any person is convicted of an offence punishable under Section 53, Section 54, Section 55, Section 56 or Section 60 and the Court convicting him is of the opinion that it is necessary to require such person to execute a bond for abstaining from the commission of offences punishable under these sections, the Court may, at the time of passing sentence on such person, order him to execute a bond/ for a sum proportionate to his means with or without sureties, for abstaining from the commission of such offences during such period, not exceeding three years as it thinks fit to fix.
(2) The bond shall be in the form contained in the Second Schedule and the provisions of the Code of Criminal Procedure, 1898, shall, in so far as they are applicable, apply to all matters connected with such bond or with the non-execution thereof as if it were a bond to keep the peace, ordered to be executed under Section 109 of that Code.
(1) No Magistrate shall take cognizance of an offence punishable—
(a) under Section 53, 54, 55 or 60 except on his own knowledge or suspicion or on the complaint or report of an Excise Officer;
(b) under Sections 56, 57, 58 or 62 except on the complaint; or report of a Collector or other officer empowered under Section 42, sub-section (2) to investigate the case; or
(c) under Clauses (d) and (e) of Section 61 except with the sanction of the District Collector.
(2) Except with the special sanction of the State Government no Magistrate 11 take cognizance of any offence punishable under this Act, unless the prosecution is instituted within six months after the commission of the offence.
Offences under this Act shall be triable only by Magistrates exercising powers not less than those of a Magistrate of a second class.
(1) When in any prosecutions under this Act or in any proceedings taken under Section 69, sub-section (3) the question arises whether an offence punishable under this Act has been committed in respect of—
(a) any intoxicant or hemp plant (Cannabis Sativa L);
(b) any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant, other than tari; or
(c) any materials such as are ordinarily used in the manufacture of any intoxicant, if the person found in possession thereof fails to account satisfactorily for such possession ;
it may be presumed until the contrary is proved, that his possession was in contravention of the provisions of this Act.
(2) When in any prosecution under Section 58 any licensed vendor is charged with permitting drunkenness or intoxication in his shop or in any public room of his business premises, and it is
In prosecutions under Section 55, when the accused person is proved to have been in possession of any spirit which is, or contains, or has been derived from denatured spirit , and in respect of which any such alteration or attempt as is referred to in Section 55 has been made, it may, from the mere fact of such possession, be presumed, unless and until the contrary is proved, that such person—
has himself made such alterations or attempt, or
(ii) knows or has reason to believe that such alteration or attempt has been made.
In any prosecution under this Act, it may be presumed unless and until the contrary is proved, that any spirit which contains any quantity of denaturant is or has been derived from denatured spirit.
Whenever an offence punishable under this Act has been committed, the following things shall be liable to confiscation, namely :
(a) the intoxicant, hemp plant (Cannabis Saliva L) still, utensil, implement, apparatus or material in respect of or by means of which such offence has been committed ;
(b) any intoxicant lawfully imported, transported, manufactured had in possession or sold along with any intoxicant liable to confiscation as aforesaid ;
(c) the receptacles, packages and coverings in which anything liable to confiscation under Clause (a) or Clause (b) is found, and the other contents, if any, such receptacles and packages ; and
(d) the animals, carts, vessels, crafts or other conveyance used in carrying anything referred to in the foregoing clauses :
Provided that when it is proved that the receptacles or other articles specified in Clauses (c
(1) When in any case tried by a Magistrate, the Magistrate decides that anything is liable to confiscation under Section 68 he shall order such thing to be confiscated and placed at the disposal of the Collector.
(2) When in any other case in which anything has been seized under this Act an Investigating Officer proceeds under Section 43, sub-section (2) or the Collector, upon an investigation made, whether by the Collector or by other officer under Section 42, is of opinion that the thing seized is not liable to confiscation under Section 68, such Investigating Officer or the Collector, as the case may be, shall order the delivery of such thing to the person form whose possession it was taken.
(3) When upon an investigation made as aforesaid it appears to the Collector that an offence made under this Act has been committed and that anything seized under this Act is liable to be confiscated and it further appears that the
Section 69 of the Assam Excise Act, 1910, deals with the procedure related to articles liable to confiscation in excise cases. It provides a framework for the handling, examination, and disposal of articles that are suspected to be involved in excise violations, especially when tried before a Magistrate.
Section 69 prescribes the procedure to be followed when articles are deemed liable to confiscation in excise offences. It states that if a Magistrate finds any article liable to confiscation, the procedure for confiscation shall be initiated, including examination and disposal, as per the rules and legal provisions.
Section 69 applies to all cases tried by a Magistrate under the Assam Excise Act, 1910, where articles are suspected of being involved in excise violations. It covers the entire process from identification to disposal, ensuring proper legal procedure is followed.
While Section 69 itself does not specify punishment, violations related to illicit articles or failure to follow prescribed procedures may attract penalties under other sections of the Act, including confiscation and fines.
Note: The references are based on the provided sources, which predominantly highlight the procedural aspects and the role of Section 69 in confiscation procedures under the Assam Excise Act, 1910.
(1) When any licence, permit or pass is liable to be cancelled or suspended under Clause (a) or Clause (b) bf Section 29, sub-section (1) or when any person is reasonably suspected of having committed an offence under this Act, other than an offence under Section 61, the Excise Commissioner or a Collector instead of enforcing such cancellation or suspension or instituting a prosecution in respect of such offence, may accept from the holder of such licence, permit or pass or from such person a sum of money not exceeding five hundred rupees, and thereupon such holder or person, if in custody, shall be discharged, and no further proceedings in respect of such liability or offence shall be taken against him;
And if in any such case any property has been seized as liable to confiscation under this Act, the Excise Commissioner or the Collector may release the same on receiving payment of the value thereof as estimated by him or of such smaller sum as
Every proceeding under this Act, before a Collector shall be deemed to be a judicial proceeding within the meaning of Section 228 of the Indian Penal Code and the Collector engaged in such proceedings shall be deemed to be a Revenue Court within the meaning of Section 480 of the Code of Criminal Procedure, 1898.
The foregoing provisions of this Act shall not apply to import, manufacture, possession, supply or sale of any bona fide medicated article for medicinal purposes by medical practitioners, chemists, druggists, apothecaries or keepers of dispensaries, except is no far as the State Government may, by notification, so direct.
The State Government may, by notification, either wholly or partially and subject to such conditions as it may think fit to prescribe, exempt any intoxicant from all or any of the provisions of this Act, either throughout the territories to which this Act applies or in any specified area or specify period or occasion or as regards any specified class of persons.
Nothing contained in Section 261 of the Bengal Municipal Act, 1884, or in Section 285 of the Bengal Municipal Act, 1876 shall apply to any brewery, distillery or warehouse established or licensed under this Act, or to the premises used for the manufacture or sale of any intoxicant by the holder of a licence granted under this Act for such manufacture or sale.
All rules made and notifications issued under this Act shall be published in the official Gazette and on such publication, shall have effect as if enacted in this Act.
No suit shall lie against the Government or against any Excise Officer in respect of anything done, or in good faith purporting to be done, in pursuance of this Act or of any other law for the time being in force relating to the excise revenue.
No suit, prosecution or other proceedings against the Government or against any Excise Officer in respect of anything done or alleged to have been done in pursuance of this Act or of any other law for the time being in force relating to the Excise revenue, shall except as provided in Section 65, sub-section (2), be entertained in any court unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.
FIRST SCHEDULE
Enactments repealed
[See Section 2]
Number and year Short title Extent of repeal
1 2 3
Part I. Acts of the Governor-General-in –Council
16 of 1863 The Excise (Spirits) Act, 1883 So much as has not been repealed
9 of 1885 The Excise and Sea Customs Law (Amendment) Act, 1885 In the title, the words and figures “The Bengal Excise Act, 1878, and”.
In the preamble, the words and figures “Section 18 of the Bengal Excise Act, 1878, and”. Section 3.
13 of 1890 The Excise (Malt Liquors) Act, 1890 In the title, the words and figures “The Bengal Excise Act, 1878, and”. In the preamble, the words and figures “The Bengal Excise Act, 1878, and”. Sections 6, 7 and 8 and the heading pre-fixed thereto.
8 of 1894 The Indian Tariff Act,1894 Secti
SECOND SCHEDULE
Bond to abstain from the commission of offences under the Eastern-Bengal and Assam Excise Act, 1910
[See Section 64A]
Whereas I (name).....inhabitant of .... (place) .... have been called upon to enter into a bond to abstain from the commission of offences under Section 53, Section 54, Section 55, Section 56 and Section 60 of the Eastern-Bengal and Assam Excise Act, 1910, for the term of......
1 hereby bind myself not to commit any such offence during the said term and, in case of my making default therein, I hereby bind myself to forfeit to the State Government, the sum of rupees.....
Dated this.....day of..........20...
(Signature)
(When a bond with sureties is to be executed, add—)
We do hereby declare ourselves sureties for the above named that he will abstain from th
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