PUNJAB EXCISE ACT, 1914
Whereas it is expedient to consolidate and amend the law in, [Punjab] relating to import, export, transport, manufacture, sale and possession of intoxicating liquor and of intoxicating drugs; it is hereby enacted as follows:-
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(1) This Act may be called the Punjab Excise Act, 1914 and
(2) Extent and commencement. - It extends to the whole of Punjab.
(3) It shall come into force on such date as the State Government may be notification direct.
The enactments, mentioned in Schedule (1) are repealed to the extent specified in the fourth column thereof.
In this Act and the rules made under it unless there is something repugnent in the subject or context :-
(1) Beer. - "Beer" includes ale, porter, stout and all other fermented liquors made from malt.
(2) Bottle. - "to bottle" means to transfer liquor from a cask or other vessle to a bottle, jar, flask or similar receptacle whether any process of manufacture be employed or not, and bottling including re-bottling.
[(2-a) "club" means any person or body of persons providing services, facilities or advantages, primarily to its members, for a subscription or any other amount;]
(3) Collector. - "Collector" includes any revenue officer in independant charge of district and any official appointed by the State Government to discharge throughout any specified local area, the functions of a Collector under this Act.
(4) Commissioner. - "Commissioner" means the chief off
The State Government may by notification declare what for the purposes of this Act or any portion thereof shall be deemed to be "country liquor" and "foreign liquor".
The State Government may by notification declare with respect either to the whole of Punjab or to any local area comprised therein, and as regards purchasers generally or any specified class of purchasers and generally or for any specified occasions the maximum or minimum quantity or both of any intoxicant which for the purposes of this Act may be sold by retail and by whole sale.
Where under this Act any notification is made any power conferred, any appointment made or any license, pass or permit granted, it shall be lawful to direct :-
(a) that it shall apply to the whole of Punjab or to any specified local area or areas;
(b) that it shall apply to all or any specified intoxicant or intoxicants or class thereof;
(c) that it shall apply to all or any class or classes of persons or officers;
(d) that it shall be in force only for some special period or occasion.
Save as provided by the Scheduled I nothing contained in this Act shall effect the provisions of the [See Customs Act, 1887] (VII of 1878) the Cantonments Act, 1910] or the Indian Tariff Act, 1894 or any rule or order made there under.
(a) Subject to the control of the State Government and unless the State Government shall by notification otherwise direct, the general superintendence and administration of all matters relating to excise shall vest in the Financial Commissioner.
(b) Subject to the general superintendence and control of the Financial Commissioner and unless the State Government shall by notification otherwise direct, the Commissioner shall control all other excise officers in his division.
(c) Subject as aforesaid and to the control of the Commissioner and unless the State Government shall by notification otherwise direct the Collector shall control all other excise officers in his district.
The State Government may by notification appoint an Excise Commissioner and subject to such conditions and restrictions as it may deem fit may invest him with all or any of the powers conferred on the Financial Commissioner by this Act.
(a) There shall be such other classes of excise officers as the State Government may by notification declare and the State Government may appoint as many person as it deems fit to be excise officers of these classes.
(b) Their powers. - The State Government shall by notification declare what powers under this Act shall be exercised by excise officers of each class.
(c) Mode of conferring powers. - In conferring powers under this Act the State Government may empower persons by name or in virtue of their office or classes of official generally by their official title.
The State Government may by notification invest any person, not being an excise officer, with power to perform all or any of the functions of an excise officer, under this Act, and such person shall in the exercise of these functions be deemed to be an excise officer.
The jurisdiction of the Financial Commissioner and of the Excise Commissioner shall extend to Punjab the jurisdiction of Commissioners shall extend to their divisions and the jurisdiction of Collectors and other excise officers shall unless, the State Government shall otherwise direct, extend to the districts in which they are for the time being employed.
(a) The State Government may by notification delegate to the Financial Commissioner or Commissioners all or any of its powers under this Act, except the powers conferred by Sections 14, 21, 22, 31, 56 and 58 of this Act.
(b) The State Government may by notification permit the delegation by the Financial Commissioner, Commissioner or Collector to any person or class of persons specified in such notification of any powers conferred by this Act or exercised in respect of excise revenue under any Act for the time being in force.
An appeal shall lie from an original or appellate order of any excise officer in such cases or classes of cases and to such authority as the State Government shall by notification declare.
(1) The Excise Commissioner may, suo moto, at any time or on an application made to him, call for the record of any proceedings which are pending before, or have been disposed of, by any excise officer subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such order in relation thereto as he may deem fit :
Provided that the application shall be made within a period of one hundred and eighty days of the date of taking of the proceedings or of passing of the order, as the case may be.
(2) The State Government may by notification also confer upon any excise officer the powers of the Excise Commissioner under sub-section (1) to be exercised subject to such conditions, and in respect of such areas, as may be specified in the notification.
(3) The Excise Commissioner or the Excise Officer on whom powers of the Ex
No intoxicant shall be imported, exported or transported except :-
(a) after payment of any duty to which it may be liable under this Act or execution of [an agreement], for such payment, and
(b) in compliance with such conditions as the State Government may impose.
The State Government may by notification (a) prohibit the import or export of any intoxicant into or from Punjab, or any part thereof ; or
(b) prohibit the transport of any intoxicant.
Except as otherwise provided by any rule made under this Act, no intoxicant exceeding such quantity as the State Government may prescribe by notification 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 foreign liquor such passes shall be dispensed with unless the State Government shall by notification otherwise direct :
Provided further, that on such conditions as may be determined by the Financial Commissioner, a pass granted under the excise Law in force in another State may be deemed to be a pass granted under this Act.
Passes for the import, export and transport of intoxicants may be granted by the Collector.
Provided that passes for the import and export of such intoxicant as the Financial Commissioner may from time to time determine shall be granted only by the Financial Commissioner.
A. Manufacture
(1) (a) No intoxicant shall be manufactured or collected ;
(b) no hemp plant shall be cultivated ;
(c) no tari-producing tree shall be tapped ;
(d) no tari shall be drawn from any tree, 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 or brewery shall be constructed or worked except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Financial Commissioner under Section 21.
The Financial Commissioner, subject to such restriction or condition as the State Government may impose may, -
(a) establish a distillery in which spirit may be manufactured under a licence granted under Section 20.
(b) discontinue any distillery so established.
(c) licence the construction and working of a distillery or brewery.
(d) make rule regarding (1) the granting of licences for distilleries, stills or breweries.
(2) the security to be deposited by the licencee of a distillery or brewery;
(3) the period for which the licence shall be granted ;
(4) the inspection and examination of such distillery or brewery and the warehouses connected therewith and of the spirit or fermented liquor made and stored therein ;
(5) the management and working of the distillery or brewery ;
The Financial Commissioner, subject to such restrictions or conditions as the State Government may impose, may:-
(a) establish or licence a warehouse wherein any intoxicant may be deposited and kept without payment of duty
(b) discontinue any warehouse so established.
No intoxicant shall be removed from any distillery, brewery, warehouse or other place of storage, established or licensed under this Act, unless the duty if any (payable under Chapter V) has been paid or [an agreement] has been executed for the payment thereof.
(1) No person shall have in his possession any quantity of any intoxicants in excess of such quantity as the State Government has, under Section 5, declared to be the limit of retail sale, except under the authority and in accordance with the terms and conditions of
(a) a licence for the manufacture, sale or supply of such article ; or
(b) in the case of intoxicating drugs, a licence for the cultivation or collections of the plants from which such drugs were produced ; or
(c) a permit granted by the Collector in that behalf ;
(2) Exceptions. - Sub-section (1) shall not apply to
(a) any intoxicant in the possession of any Excise Officer, common carrier or warehouse man as such or ;
(b) Omitted by East Punjab Act 12 of 1949.
(3) A licensed vendor shall not have in his possession at any place, other than that authoris
No person shall have in his possession any unused and printed lable, cork, capsule or seal, duly approved by any authority under this Act or under any rule or order made thereunder for use by a person licensed to establish or work a distillery or brewery or to bottle liquor, or any other label, cork, capsule or seal which is an imitation of such unused and printed label, cork, capsule or seal, as the case may be :
Provided that nothing herein shall apply to -
(a) a person licensed to establish or work a distillery or brewery or to bottle liquor ; or
(b) a person who, in execution of an order received from a person specified in clause (a) manufactures or prints any such label, cork, capsule or seal.]
No person shall have in his possession any quantity of any intoxicant knowing the same to have been unlawfully imported, transported, manufactured, cultivated or collected or knowing the prescribed duty not to have been paid thereon.
No liquor shall be bottled for sale and no intoxicant shall be sold except under the authority and subject to the terms and conditions of a licence granted in that behalf provided that -
(1) a person licensed under Section 20 to cultivate the hemp plant may sell without a licence those portions of the plant from which any intoxicating drug can be manufactured to any person licensed under this Act to deal in the same or to any officer whom the Financial Commissioner may appoint in this behalf ;
(2) 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 ;
(3) on such conditions as the Financial Commissioner may determine a licence for sale under the Excise Law for the time being in force in other parts of the whole of the India Except Part B States may be deemed to be a licence granted in that behalf un
(1) The sale of liquor shall be permitted only through licensed liquor vends which shall not be located within motorable or walking distance of 500 meters from the outer range of the National or State Highway or by a service lane along such highway and such liquor vends shall neither be directly visible nor accessible from such National or State Highway.
(2) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or authority, every club, hotel, restaurant or any notified place having a licence shall be entitled to engage in the supply of liquor to members, guests or other persons for consumption of such liquor within the premises of such club, hotel, restaurant or notified place, irrespective of whether such club, hotel, restaurant or notified place, is located on or near any National of State Highway:
Provided that, if any person obtains permit for serving of liquor at a private place, t
(1) The State Government may lease to any man not below the age of twenty-five years, on such conditions and for such period as it may deem fit, the right -
(i) of manufacturing or of supplying by wholesale, or of both, or
(ii) of selling by wholesale or by retail, or
(iii) of manufacturing or of supplying by wholesale, or of both and of selling by retail;
any [Excisable article] within any specified local area.
(2) The Collector shall grant to a lessee under sub-section (1) a licence in the terms of his lease ; and, when there is no condition in the lease which prohibits sub-letting, may, on the application of the lessee, grant a licence to any sub-lessee approved by the Collector.
Within the limits of any military cantonment and within such distance from those limits as the Central Government in any case may prescribe, no licence for the manufacture or sale of liquor and no lease of the retail vend of liquor, such as is described in Section 27, shall be granted unless with the consent of the Commanding Officer.
No licensed vendor and no person in the employ of such vendor or acting on his behalf shall sell or deliver any liquor or intoxicating drug to any person apparently under the age of twenty-five years whether for consumption by such person or by another person and whether for consumption on or off by the premises of such vendor.
No person who is licensed to sell any liquor or intoxicating drug 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 man under the age of 25 years or any women in any part of such premises in which such liquor or intoxicating drug is consumed by the public.
An excise duty [or extra license fee and other chargeable levies] or a countervailing duty [or extra license fee and other chargeable levies] 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, exported or transported in accordance with the provisions of Section 16 ; or
(b) manufactured or cultivated under any licence granted under Section 20 ; or
[(c) manufactured in any distillery established or any distillery or brewery or warehouse licensed under Section 21 and 22:]
Provided as follow :-
(i) duty [or extra license fee and other chargeable levies] shall not to be so imposed or any article which has been imported into India and was liable on importation to duty under the Indian Tariff Act, 1894, or the [See Customs Act, 1878 ;]
Subject to such rules regulating the time, place and manner as the Financial Commissioner may prescribe, such duty shall be levied rateably, on the quantity of excisable article imported, exported, transported, collected or manufactured in or issued from a distillery brewery or warehouse:
Provided that duty may be levied :
(a) on intoxicating drugs by an acreage rate levied on the cultivation of the hemp plant or by a rate charged on the quantity collected.
(b) on spirit or beer manufactured in any distillery established or any distillery or brewery licensed, under this Act in accordance with such scale or equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe ;
(c) on tari, by a tax on each tree from which the tari is drawn :
Provided further tha
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 lease of any right under Section 27.
(1) Until provision to the contrary is made by Parliament, the State Government may continue to levy any duty 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 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 Punjab whether across a customs frontier as defined by the Central Government or not.
(3) Nothing in this section shall authorise the levy by the State Government of any duty which as between goods manufactured or produced in the State and similar goods not so manufactured or produced, discriminates in favour of the former or which, in the case of goods manufactured or produced outside the State, discriminates between goods manuf
(1) 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) in such form and containing such particulars,
(d) for such period.
As the Financial Commissioner may direct.
(2) Security. - Any authority granting a licence under this Act may require the licensee to give such security for the observance of the terms of his licence, or to make such deposit in view of security, as such authority may think fit.
(1) Subject to the rules made by the Financial Commissioner under the power conferred by this Act, the Collector may grant licences for the sale of any intoxicant within his District.
(2) Ascertainment of public opinion. - Before any licence is granted in any year for the retail sale of liquor for consumption on any premises which have not been so licensed in the preceding year, the Collector shall take such measure in accordance with rules 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 of such premises.
(3) A licence for sale in more than one district of the Punjab shall be granted by the Financial Commissioner only.
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 it is transferred or sublet by the holder thereof without the permission of the said authority; or
(b) if any duty or fee payable by the holder thereof be not duly paid ; or
(c) in the event of any breach by the holder 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
(d) if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non bailable offence, or of any offence punishable under the Dangerous Drugs Act, 1930, or under the Merchandise Marks Act, 1889, or of an
When a license, permit, or pass held by any person is cancelled under clause (a), (b), (c), (d) or (e) of section 36, the authority aforesaid may cancel any other license, permit or pass granted to such person by or by the authority of the State Government, within the same district under this Act or under any other law for the time being in force relating to excise revenue or under the Opium Act, 1878, and the Financial Commissioner may cancel any such license, permit or pass granted to such person in any district to which this act applies.
In the case of cancellation or suspension of license under clause (a), (b), (c), (d) or (e) of Section 36, the fee payable for the balance of the period for which any license would have been current but for such cancellation or suspension, may be recovered from the ex-licensee as excise revenue.
If any holder of a license granted under this Act, or any person to whom a lease has been granted under Section 27, makes default in complying with any condition imposed upon him by such license or lease, the collector may take the grant under the management at the risk of the person who has so defaulted or may resell it and recover in the manner laid down in Section 60 of this Act any deficiency in price and all expenses of such resale.
When a license permit or pass is cancelled or suspended under clause (a), (b), (c), (d) or (e) of Section 36 or under Section 37 the holder shall not be entitled to any compensation for its cancellation or suspension nor to the refund of any fee paid or deposit made in respect thereof.
(1) Whenever the authority which granted a licence, permit or pass under this Act considers that such license permit or pass should be withdrawn for any cause other than those specified in Section 36, it may on remitting a sum equal to the amount of the fees payable in respect thereof for fifteen days, withdraw the license 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 withdrawal. - If any license, permit or pass be withdrawn under clause (b) of sub-clause (1) in addition to the sum remitted as aforesaid there shall be paid to the licensee such further sum (if any) by way of compensation as the Financial Commissioner may direct ;
(3) Refund of fee of deposit. - When a license, permit or pass is withdrawn under this section, any fee paid in advance or deposit made by the l
No license, permit or pass granted under this Act shall be deemed to be invalid by reason merely of any technical defect, irregularity or omission in the license or in any proceedings taken prior to the grant thereof.
(2) The decision of the Financial Commissioner as to what is a technical defect, irregularity or omission shall be final.
No person to whom a license permit or pass may have been granted shall be entitled to claim any renewal thereof and no claim shall lie for damages or otherwise in consequence of any refusal to renew a license, permit or pass on the expiry of the period for which it remains in force.
(1) No holder of a license granted under this Act to sell an intoxicant shall surrender his license except 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 license for the whole period for which it would have been current but for the surrender :
Provided that, if the Collector is satisfied that there is sufficient reason for surrendering, the license, he may remit to the holder thereof the sum so payable on surrender or any portion thereof.
(2) Sub-section (1) shall not apply in the case of any license granted under Section 27(2).
Explanation. - The words "holder of a license" as used in this section include a person whose tender or bid for a license has been accepted although he may not actually have received the license.
Any excise officer not below such rank as the State Government may prescribe to:-
(a) enter and inspect at any time by day or by night, any place in which any licensed manufacturer carriers on the manufacture of or stores any intoxicant;
(b) 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 person holding a license under this Act ;
(c) examine accounts and registers, test, measure or weigh any materials, stills, utensils, implements, apparatus or intoxicant found in that place;
(d) seize any account, registers, measures, weights, or testing instruments which he has reason to believe to be false.
(1) The [State] Government may by notification invest any excise officer, not below the rank of [Inspector] with power to investigate any offence punishable under this Act, committed within the limits of the area in which the officer exercises jurisdiction.
(2) Every officer so empowered may within those limits exercise the same powers in respect of such investigation as an officer incharge of a police station may exercise in a cognizable case under the provisions of [Chapter XII of the Code of Criminal Procedure 1973.]
Any officer of the excise, police, salt, or land revenue department, not below such rank and subject to such restrictions as the State Government may prescribe, any other person duly empowered by notification by the State Government in this behalf, may arrest without warrant any person found committing an offence punishable, under Section 61, or Section 63, 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, raft, vehicle, animal, package, receptacle or covering in or upon which he may have reasonable cause to suspect any such article to be.
A Magistrate having reason to believe that an offence under Section 61 or 63, has been, is being or is likely to be committed, may :-
(a) issue a warrant for search of any place in which he has reason to believe that any intoxicant, still, utensil, implement, apparatus or materials, in respect which such offence has been, is being or is likely to be committed, are kept or concealed; and
(b) issue a warrant for the arrest of any person whom he has reason to believe to have been, to be or to be likely to be engaged in the commission of any such offence.
(1) Whenever any excise officer not below such rank as the State Government may by notification prescribe, has reason to believe that an offence punishable under Sections, 61, 62, 63 or 64, 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.
(2) Further powers of seizure, detention, search and arrest. - Every excise officer as aforesaid may seize anything found in such place which he has reason to believe to be liable to confiscation under this Act and may detain, and search and, if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid.
(1) Any excise officer not below such rank as the State Government may by notification prescribe, may by order require any person to furnish to any specified authority or person any such information in his possession concerning any unlawful import, transport, manufacture or possession of any intoxicant, or any materials, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing any intoxicant, or any unlawful cultivation of any plants from which an intoxicating drug can be produced as may be specified in the order.
(2) Any person upon whom an order is served under sub-section (1) shall be bound, in the absence of reasonable excuse, to furnish correct information.
Save as in this Act otherwise expressly provided, the provisions of the [Code of Criminal Procedure 1973] relating to arrests, detentions in custody, searches, summonses warrants of arrests, search warrants, production of persons arrested and investigation of offences shall be held to be applicable to all actions taken in these respects under this Act, provided that :-
(1) any offence under this Act may be investigated by an officer empowered under Section 46 without the order of a Magistrate.
(2) whenever an excise officer below the rank of Collector makes any arrest, seizure or search he shall within twenty four hours thereafter make, a full report of all the particulars of the arrest, seizure or search to his immediate official superior and shall unless bail be accented under Section 73 take or send the person arrested or the article seized, with all convenient despatch to a [Judicial Magistrate] for trial or adjudicatio
All police officers are required to aid the excise officers in the due execution of this Act, upon request made by such excise officers.
(a) every owner or occupier of land or any building and the agent of any owner or occupier of land or any building on which,
(b) every lambardar, village headman, village accountant, village watchman, village policeman and every officer employed in the collection of revenue or rent of land on the part of Government or the court of wards in whose village:-
there shall be any manufacture or illegal import or collection of any intoxicant not-licensed under this Act, or any unlawful cultivation of any plants from which an intoxicating drug can be produced, shall be bound, in the absence of reasonable excuse, to give notice of the same to a magistrate or to an officer of the excise, police or land revenue department as soon as the fact comes to his knowledge.
Every officer incharge of a police station shall take charge of and keep in safe custody, pending the orders of a Magistrate, or of the Collector or of an officer empowered under Section 46(1) to investigate the case, all articles seized under this Act which may be delivered to him, and shall allow any excise officer 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 the articles and to take samples of and from them. All samples so taken shall also be sealed with the seal of the officer incharge of the police station.
(1) The District Magistrate or sub-Divisional Magistrate by notice in writing to the licensee; may require that any shop in which any intoxicant is sold shall be closed at such times or for such period as he may think necessary for the preservation of the public peace.
(2) If a riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop, [an Executive Magistrate] of any class 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, a Magistrate, close his shop without any order.
(3) When any sub-Divisional Magistrate makes a direction under sub-section (1) or [any Executive Magistrate] makes a direction under sub-section
(2) he shall forthwith inform the Collector of his action and his reasons thereof.
Every person who manufactures or sells any intoxicant under a license granted under this Act shall be bound;
(a) to supply himself with such measures, weight and instruments as the Financial Commissioner may prescribe, and to keep the same in good condition; and
(b) on the requisition of any excise officer, duly empowered by the Collector in that behalf at any time to measure, weight or test any intoxicant in his possession in such manner as the said excise officer may require.
The [State] Government may by notification, either wholly of 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.
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 the pursuance of this Act or of any other law for the time being in force relating to the excise revenue.
(1) The State Government may by notification 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 excise revenue.
(2) In particular and without prejudice to the generality of the foregoing provisions, the State Government may make rules :
(a) prescribing the duties of excise officers;
(b) regulating the delegation of any power by the Financial Commissioner, Commissioner or Collector, under Section 13, Clause (b);
(c) prescribing the time and manner of presenting and the procedure for dealing with appeals from orders of excise officers;
(d) regulating the import, export, transport or possession of any intoxicant or Excise bottle and the transfer, price or use of any type of description of such bottle;
(e) regulating the period and localities for which, and, the pers
The Financial Commission may, by notification, make rules.
(a) regulating the manufacture, supply, storage or sale of any intoxicant, including:-
(i) the character, 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 apparatus and registers to be maintained therein;
(ii) the cultivation of the hemp plant and the collection of spontaneous growth of such plant and the preparation of any intoxicating drug.
(iii) the tapping of drawing of tari from any tari producting tree.
(b) regulating the bottling of liquor for purposes of sale.
(c) regulating the deposit of any intoxicant in a warehouse and the removal of any intoxicant from any warehouse or from any distillery or brewery.
(d) prescribing
(1) The following moneys namely :-
(a) all excise revenue.
(b) any loss that may accrue, when in consequence of default a grant has been taken under management by the Collector or has been resold by him under Section 39; and
(c) 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), by distress and sale of his moveable property or by any other process for the recovery of arrears of land revenue due from land holders or from farmers of land or their sureties.
(2) When a grant has been taken under management by the Collector or has been resold by him under Section 39 the Collector, may recover in any manner authorised by sub-section (1) any money due to the defaulter by any lessee or assignee.
(1) Whoever, in contravention of any section of this Act or of any rule, notification issued thereunder or any order passed or of any license, permit or pass granted under this Act,-
(a) imports, exports, transports, manufactures, collects or possesses any intoxicant; or
(b) constructs or works any distillery or brewery; or
(c) uses, keeps or has in his possession any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing any intoxicant;
shall be punished for every such offence with imprisonment for a term which may extend to three years and with fine which may extend to ten lac rupees:
Provided that in the case of an offence relating to the possession of,-
(i) a working stilt for the manufacture of any intoxicant, such imprisonment shall not be less than two years and such fine shall not be less
If any licensed vendor, or any person in his employ or acting on his behalf:-
(a) in contravention of Section 29 sells or delivers any liquor or intoxicating drug to any person apparently under the age of twenty five years, or
(b) in contravention of Section 30 employs or permits to be employed, on any part of his licensed premises referred to in that section any man under the age of twenty five years or women, or,
(c) sells any intoxicant to a person who is drunk or intoxicated ; or
(d) permits drunkness, intoxication, disorderly conduct or gaming on the licensed premises of such licensed vendor; or
(e) permits any person whom he know or has reason to believe to have been convicted of any non-bailable offence or any reputed prostitute to frequent his licensed premises whether, for the purposes of crime or prostitution or not.
he shall i
Whoever renders or attempts render fit for human consumption any spirit, whether manufactured in India or not, which has been denatured, or has in his possession any spirit rendered fit for human consumption in respect of which he knows or has reason to believe that any such attempt has been made, shall be punishable with imprisonment for a term which may extend to one year [and with fine which may extend to one thousand rupees.]
Whoever in contravention of the provisions of Section 24-A has in his possession any unused and printed lable, cork, capsule or seal or an imitation there of, shall be punishable with imprisonment for a term which may extend to six months and with fine.
If any licensed manufacturer or licensed vendor or any person in his employ or acting on his behalf;
(a) sells, or keeps or exposes for sale, as foreign liquor any liquor which he knows or has reason to believe to have been manufactured from rectified spirit or country liquor; or
(b) marks any bottle, case, package or other receptacle containing liquor so manufactured from rectified spirit or country liquor, or the cork of any such bottle or deals with any bottles, case package or other receptacle containing such liquor with the intention of causing it to be believed that such bottle, case, package, or other receptacle contains foreign liquor;
he shall be punishable with imprisonment for a term which may extend to three months, [and with fine which may extend to five hundred rupees.]
Whoever being the holder of a license, permit or pass granted under this Act or being in the employ of such holder or acting on his behalf:
(a) fails wilfully to produce such license, 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 provided for in Section 61 wilfully contravenes any rule made under Section 58 or Section 59; or
(c) wilfully does or omits to do anything in breach of any of the conditions of the license, permit or pass not otherwise provided for in this Act:
[shall be punishable with a fine which may extend to to five thousand rupees.]
(1) If any chemist, druggist, apothecary or keeper of a 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 punishable with imprisonment for a term which may extend to three months [and with fine which may extend to one thousand rupees.]
(2) If any person not employed as aforesaid consumes any such intoxicant on such premises, he shall be punishable with fine which may extend of two hundred rupees.
(1) When any intoxicant has been manufactured or sold or is possessed by any person on account of any other person and such other person known or has reason to believe that such manufacture or sale was, or that such possession is, on his account, the article, shall for the purpose of this Act be deemed to have been 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 manufactures, sells or has possession of an intoxicant on account of another person from liability to any punishment under this Act for the unlawful manufacture, sale or possession of such article.
Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act; or of any rule, notification or order made, issued or given, thereunder and not otherwise provided for in this Act, shall be punishable for every such act or omission with a fine may extend to [five thousand rupees.]
Whoever having been convicted for an offence punishable under sub-section (1) of Section 61 of this Act, is again convicted of an offence punishable under the said sub-section shall :-
(a) for a second offence be punished with not less than twice the punishment awarded to him on his first conviction; and
(b) for a third or subsequent offence be punished with not less than twice the punishment awarded to him on his second conviction or immediate last conviction:
Provided that the enhanced punishment does not exceed the imprisonment of three years and a fine of [ten lac] rupees :
Provided further that if on a previous conviction the sentence awarded was that of fine only, a sentence of imprisonment for a term which may extend to three years shall also be awarded on subsequent conviction and such sentence of imprisonment shall be in addition to the enhanced penalty of fine:
Whoever attempts to commit or abets any offence punishable under this Act shall be liable to the punishment provided for the offence.
(1) Whenever any person is convicted of an offence punishable under Sections 61, 63 and 69 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 Schedule II and the provisions of the Code of Criminal Procedure, 1973, shall, in so far as they are applicable, apply to all matters connected with such bond, as if it were a bond to keep the peace ordered to be executed under Chapter VIII of the said Code.]
(3) If the conviction is set aside on appeal or in revision, the bond,
If an excise officer-
(a) vexatiously and unnecessarily enters or searches, or causes to be entered or searched, any place under colour of exercising any power conferred by this Act; or
(b) vexatiously and unnecessarily seizes the moveable property of any person on the presence of seizing or searching for any article liable to confiscation under this Act; or
(c) vexatiously and unnecessarily searches, arrests, or detains any person; or
(d) without lawful excuse ceases or refuses to perform or withdraws himself from the duties of his office unless expressly allowed to do so in writing by the Collector or unless he shall have given to his immediate superior officer two months notice in writing of his intention to do so;
he shall be liable to imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees or with bo
If on an investigation by an excise officer, empowered under Section 46 sub-section (1), it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer unless he submits the case for the orders of the Collector under Section 80, shall submit a report [(which shall deem to be a Police report under Code of Criminal Procedure, 1973)] to a Magistrate having jurisdiction to enquiry into or try the case and empowered to take cognizance of offences on police reports.
All offences, punishable under this Act shall be bailable within the meaning of the Code of Criminal Procedure, 1973 :
Provided that the offences punishable under clauses (i), (ii), (iv), and (v) and of possession of country liquor and foreign liquor in a quality exceeding twelve bottles of 750 milliliters capacity each punishable under clauses (iii) and (viii) of the proviso to sub-section (1) of section 61, shall be non-bailable.]
The State Government may empower any excise officer to grant bail notwithstanding that such officer is not empowered under Section 46.
(2) When a person is arrested under this Act, otherwise than on warrant, by a person or officer who is not empowered to grant bail, he shall be produced before or forwarded to:
(a) the nearest Excise Officer empowered to grant bail; or
(b) the nearest officer-in-charge of a police station whoever is nearer.
(3) Whenever any person arrested under this Act, otherwise than on a warrant, is prepared to give bail, and is arrested by or produced in accordance with sub-section (2) before an officer empowered to grant bail, he shall be released upon bail, or, at the discretion of the officer, releasing him on his own bond.
(4) The provisions of [Section 441 to 446 and 449 of the Code of Criminal Procedure, 1973], shall apply so far as
(1) No [judicial Magistrate] shall take cognizance of an offence punishable.
(a) under Section 61 or Section 66 except on his own knowledge or suspicion or on the complaint or report of an excise officer; or
(b) under Section 62, Section 63, Section 64, Section 65, Section 68, or Section 70, except on the complaint or report of the Collector or a excise officer authorized by him in that behalf.
(2) Except with the special sanction of the State Government no [judicial 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.
When ever any person is found in possession of :
(a) any still utensil, implement or apparatus what so ever or any part or thereof such as are ordinarily used for the manufacture of any intoxicant other than tari.
(b) any materials which have under gone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured; it shall be presumed until the contrary is proved, that his possession was in contravention of the provisions of this Act.
In prosecution under Section 63, it shall be presumed without further evidence, until the contrary is proved, that the accused person has committed an offence under that section in respect of any denatured spirit which has been or attempted to be rendered fir for human consumption.
The holder of a license, permit or pass under this Act as well as the actual offender, shall be liable to punishment, of any offence punishable under Section 61, Section 62, Section 63, Section 64 or Section 65, committed by any person in his employ or acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence.
(1) Whenever an offence punishable under this Act has been committed;
(a) every intoxicant or excise bottle in respect of which such offence has been committed together with the contents of such bottle, if any;
(b) every still, utensil, implement or apparatus and all material in respect of or by means of which such, offence has been committed;
(c) every intoxicant or excise bottle lawfully imported, transported, manufactured, had in possession or sold along with, or in addition to, any intoxicant or excise bottle liable to confiscation under clause (a);
(d) every receptacle, package and covering in which any intoxicant for excise bottle, materials, still, utensil, implement or apparatus as aforesaid is or are found together with the other contents (if any) of such receptacle or package; and
(e) every animal, cart, vessel, raft or other conveyance used in carr
When there is reason to believe that an offence under this Act has been committed, but the offenders is not known or cannot be found and when any thing or animal liable to confiscation under this Act and not in the possession of any person cannot be satisfactorily accounted for the case shall be enquired into and determined by the collector, who may order confiscation :
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 the claim:
Provided further, that if the thing in question is liable to speedy and natural decay, or if the collector is of opinion that the sale of the thing or animal in question would be for the benefit of its owner, the collector may at any time direct it to be sold; and provisions of this section sha
(1) The collector may accept from any person who is reasonably suspected of having committed an offence punishable under Section 62, Section 65 or Section 68 of this Act a sum of money by way of composition for such offence; and on the payment of such sum of money to the collector the accused person if in custody shall be discharged and no further proceedings shall be taken against him in respect of such offence.
(2) The cancellation or suspension of any license, permit or pass under Section 36(a), (b), or (c) of this Act may be foregone or revoked by and at the sole discretion of the authority having power to cancel or suspend it on payment by the holder of such license, permit or pass of such penalty as such authority may fix.
(3) Where any intoxicant has been seized under the provisions of this Act, the Collector, may in his discretion, at any time before a magistrate has passed an order under Section 78, sub-section (2)
If any violation of any of the provisions of this Act, except sections 61, [***], 62, 65 and 68 of this Act or the rules made thereunder, is brought to the notice of the [Assistant Excise and Taxation Commissioner in-charge of the district], he may, in lieu of criminal proceedings against the offender, pass an order, imposing a penalty, not exceeding the maximum amount of fine as provided for such an offence in the relevant provisions of this Act and also confiscate the liquor and other connected or related goods after giving him a reasonable opportunity of being heard. On payment of such penalty, the offender, if in custody or on bail, shall be discharged and no further criminal proceedings shall be taken against him in respect of such offence.]
Whosoever opens a liquor vend on any day on which the sale of liquor is prohibited under this Act, or any rules framed, notification issued or order made thereunder, shall be liable to be imposed a minimum penalty of fifty thousand rupees.]
Any person aggrieved by the order of the Assistant Excise and Taxation Commissioner in-charge of the district, under section 80-A and 80-AA, may file an appeal to the Excise and Taxation Commissioner, Punjab, within a period of one month from the date of passing of the order.]
(1) Any offence relating to type and quantity of liquor as specified in clauses (vi), (vii) and (viii) of proviso to sub-section (1) of section 61, may either before or after the institution of the prosecution, be compounded by such officers or authorities and for such amount as the State Government may, by notification in the Official Gazette, specify in this behalf.
(2) Where an offence has been compounded under sub-section (1) the offender, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence.]
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