BIHAR EXCISE ACT, 1915
(1) This Act may be called the 1[Bihar Excise Act, 1915].
(2) It extends to the whole of the 2[State] of Bihar [and Orissa] including the Santhal parganas [and the district of Angul] ; and
(3) It shall come into force on such date as the 2[State] Government may, by notification, direct.
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1. Subs. by Act 6 of 1985.
2.Subs. by A.L.O.
In this Act, unless there is anything repugnant in the subject or context: -
(1) "Beer" includes ale, staut, porter and all other fermented liquor made from malt;
(2) "Board" means the Board of Revenue;
(3) "To bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not; and includes re-bottling;
(4) 1[ x x x ]
(5) (a) "Denaturant' means any substance prescribed by rule made in this behalf under clause (3) of Section 90, for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine, or any other way whatsoever;
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1. Repealed by Act 2 of 1930.
The 2[State] Government, may, by notification, declare what, for the purpose of this Act or any portion thereof, shall be deemed to be "Country liquor" and "Foreign liquor", respectively.
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2. Subs. by ALO.
(1) The Board may, by notification, declare, with respect either to the whole of the State or to any specified local area, and as regards purchasers either generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any intoxicant shall, for purposes of this Act, be the limit of a retail sale.
(2) The sale of any intoxicant in any quantity in excess of the quantity declared in respect thereof under sub-section (1) shall be deemed to be a wholesale sale.
Nothing contained in this Act shall affect the provisions of -
(a) the Sea Customs Act, 1878 (18 of 1878)]1, or
(b) the Indian Tariff Act, 1894 (8 of 1894)]2 (except Section 6 thereof), or
(c) the Cantonments Act, 1910 (15 of 191(1)]3.
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1. See now Customs Act, 1962
2. See now Indian Tariff Act, 1934.
3. See now Cantonments Act, 2006.
(1) The administration of the Excise Department and the collection of the excise revenue within a district shall ordinarily be under the charge of the Collector.
(2) The 1[State] Government may by notification applicable to the whole of the State or to any specified local area,-
1. Subs. by ALO.
(a) appoint an officer who shall, subject to such control as the State Government may direct, have the control of the administration of the Excise Department and the collection of the excise-revenue;
(b) appoint any person to exercise all or any of the powers and to perform all or any of the duties, conferred and imposed on a Collector by or under this Act, subject to such control as the 1[State] Government may direct;
(1) The Collector shall, in all proceedings under this Act, be subject to the control of the Excise Commissioner, and shall, in such matters as the 1[State] Government may direct, be subject also to the control of the Commissioner of the division.
(2) Orders passed under this Act or under any rule made hereunder shall be appealable in such cases, to such authorities and under such procedure as may be prescribed by rule made under section 89, clause (c).
(3) The Board may revise any order passed by a Collector, the Excise Commissioner or the Commissioner of a Division.
(1) No intoxicant shall be imported unless -
(a) the 1[State] Government has given permission, either general or special, for its import.
1. Subs. by ALO.
(b) such conditions (if any) as the 1[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 (8 of 1894)]2 or the Sea Customs Act, 1878 (8 of 1878)]3, if-
(i) the duty as aforesaid has been paid, or
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No intoxicant shall be exported or transported unless -
4. Cl. (b) repealed by AO.
(a) the duty (if any) payable under Chapter V
4[ x x x ]
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 1[State] Government may by notification-
1. Subs. by ALO.
(a) prohibit the import or export of any intoxicant into or from the State or any part thereof, or
(b) prohibit the transport of any intoxicant.
(1) No intoxicant exceeding such quantity as the 1[State] Government may prescribe by notification, either generally or for any specified local area, shall be imported, exported· or transported, except under a pass:
1. Subs. by ALO.
Provided that, in the case of duty paid foreign liquor other than denatured spirit, such passes shall be dispensed with unless the 1[State] Government by notification, otherwise directs with respect to any local area.
(2) The passes required by sub-section (1) may be granted by the Collector.
(3) Such passes may be either general for definite periods and particular kinds of intoxicant, or special for specified occasion and particular consignments only.
(a) No intoxicant shall be manufactured,
(b) no hemp plant shall be cultivated,
(c) no portion of the hemp plant from which an intoxicating drug can be manufactured or produced shall be collected,
(d) no liquor shall be bottled for sale,
(e) no distillery or brewery shall be worked, and
(f) no person shall use, keep or have in his possession any materials, 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 Collector:
Provided that any tari producing tree may be tapped, and tari may be drawn fr
Notwithstanding anything contained in the proviso to section 13,-
(a) no tari producing tree shall be tapped, and
(b) no tari shall be drawn from any tree, in any local area specified in this behalf by the State Government by a notification, except under the authority and subject to the terms and conditions of a license granted in that behalf by the Collector:
Provided that, when any exclusive privilege of manufacturing tari has' been granted under section 22, the 1[State] Government may declare that tne written permission given by the grantee to draw tari shall have the same force and effect as a licence granted by the Collector under sub-section (i) of this section:
Provided also that, in any local area specified by notification under sub-section
.-(1) The Excise Commissioner may-
1. Subs. by ALO
(a) subject to any restrictions imposed by the 1[State] Government, establish.
or authorize the establishment of, distilleries or breweries, in which liquor may be manufactured under a licence granted under section 13;
(b) discontinue any such distillery or brewery;
(c) establish, or authorize the establishment of, warehouses, wherein any intoxicant may be deposited and kept without payment of duty; and
(d) discontinue any such warehouse.
(2) No distillery, brewery or warehouse as aforesaid shall be established except by or under the authority of, the Excise Commiss
No person shall, except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Collector, deposit or keep any intoxicant in any warehouse or other place of storage established, authorized or continued under this Act.
No intoxicant shall be removed from any distillery, brew- ery, warehouse or other place of storage licenced, established, authorised or continued under this Act, unless the duty (if any) payable under Chapter V has been paid or a bond has been executed for the payment thereof.
.-(1) No person shall have in his possession any intoxicant which has not been obtained from a licensed vendor of the same.
(2) Sub-section (1) shall not apply to-
(a) any intoxicant lawfully deposited or kept in a distillery, brewery, warehouse or other place of storage licensed, established, authorised or continued under this Act, or
(b) any intoxicant lawfully in the possession of a licensed vendor of the same, or
(c) any intoxicant in the possession of a person who has lawfully imported it, or who is authorised by the Collector to possess it, or
(d) any foreign liquor in the possession of any common carrier or warehouseman as such, or purchased at sale authorised by clause (a) of proviso (4) to secti
(1) No person not being licensed to manufacture, cultivate, collector sell any intoxicant shall have in his possession any quantity of any intoxicant in excess of such quantity as the Board has, under section 5, declared to be the limit of a retail sale, except under a permit granted by the Collector in that behalf.
1. Subs. by Act 6 of 1985.
(2) Sub-section (1) shall not apply to-
(a) any foreign liquor (other than denatured spirit) which is in the possession of any common carrier or warehouseman as such, or
(b) any foreign liquor which has been purchased by any person for his bona fide private consumption and not for sale or for use in the manufacture of any article for sale, or
No intoxicant and no portion of the hemp plant from which an intoxicating drug can be manufactured or produced shall be sold except under the authority and subject to the terms and conditions of a license granted in that behalf by the Collector:
Provided as follows:-
(1) a licence for sale in more than one district shall be granted only by the Excise Commissioner or by a Collector specially authorised in that behalf by the' Excise Commissioner.
(2) a licence for sale granted under the Excise law in force in any other State may, on such conditions as may be determined by the Excise Commissioner, be deemed to be a licence granted under this Act.
(3) a cultivator or owner of any hemp plant may sell, without a licence, those portions of the plant from w
Within the limits of any military cantonments, and within such distance from those limits as the Central Government may in any case prescribe, no licence for the manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding Officer.
.-(1) The State Government may grant to any person, on such conditions and for such period as it may think fit, the exclusive privilege-
1. Subs. by Act 17 of 1982.
(a)(i) of manufacturing or supplying wholesale, or
(ii) of manufacturing and supplying wholesale, or
(iii) of selling wholesale or retail, or
(iv) of manufacturing or supplying wholesale and selling retail, or
(v) of manufacturing and supplying wholesale and selling retail; any country liquor or intoxicating drug within any specified local area, or
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(1) The State Government while granting exclusive privilege of manufacturing, supplying wholesale or of selling wholesale or retail of country liquor may fix the cost price which includes the price of the spirit, the transportation charges, warehouse maintenance charges, taxes, if any, and other charges, such as bottling, packing etc. and dividend.
(2) Any person to whom the State Government has granted exclusive privilege of manufacturing, supplying wholesale or selling wholesale or retail country liquor during the year 1990 wherein the cost price of the country liquor was fixed by the State Government taking different components into account including warehouse maintenance charges at the rate of 70 paise per L.P. Litre shall be deemed to have been fixed under this Section.]
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1. Sections 22
(1) Notwithstanding any judgment, decree or order of any Court, Tribunal or Authority the price of country spirit, including the warehouse maintenance charges at the rate of 70 paise per L.P. Litre fixed during the year, 1990 shall be deemed to have been fixed under this Act and any amount collected from the retailer as a cost price of country liquor per L.P. Litre shall b9 paid to or payable to the Contractor (Distiller)/Supplier after deducting at the rate of 70 paise per L.P. Litre as the maintenance charges of the warehouses and the said amount shall not be payable to the Contractor (Distiller)/Supplier.
1. Section 22-A to 22-C ins. by Act 9 of 1995.
(2) The amount so collected shall be deemed to have been collected under the provision of this Act and the said amount of warehouse maintenance charges shall not be refundable and no
Notwithstanding anything to the contrary contained in any judgment, decree or order passed by any Court and in any other law for the time being in force, the provisions of this Act shall have the effect.]
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1. Section 22-A to 22-C ins. by Act 9 of 1995.
.-(1) the State Government may grant to any person/persons on such conditions and for such terms and conditions and for such period as it may think fit, the exclusive/special privilege for supplying country liquor, on wholesale basis, after sacheting/bottling it. There may be more than one grantee in a zone of supply.
(2) No Grantee of any privilege under sub-section (1) shall exercise the same unless he has received a licence in that behalf from the Board of Revenue/Excise Commissioner/Collector.
(3) A licence fee shall be paid in advance in one lump sum by each licensee of the zone determined by the Member, Board of Revenue/Excise Commissioner at the rate of Rupee 1 per L.P. litre calculated on the basis of the annual M.G.O. Additional licence fee shall be paid by each licensee of the zone if the total wholesale supply of the country l
(1) Notwithstanding any thing contrary contained in a judgment/decree or order of any Court, Tribunal or Authority, advance licence fee in the lump sum on each licence for wholesale supply of country liquor after sacheting/ bottling granted pursuant to tender notice dated 3rd June, 1995 issued by the Bihar Excise and Prohibition Department shall be deemed to have been imposed on every licence at the rate of Rupee 1 per L.P. litre calculated on the. annual M.G.a. and an additional licence fee· at the same rate on excess supply shall also be deemed to have been imposed on every licence of the zone where, the total wholesale supply in the zone exceeds the annual M.G.Q.
(2) The amount of licence fee collected from the various licensees at the above rate shall be deemed to have been validly collected, irrespective of any term or condition contained in the tender notice dated 3rd June, 1
Notwithstanding anything to the contrary contained in any judgment, decree or order passed by any court and in any law for the time being enforce, the provision of this Ordinance shall prevail and have effect.]
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1. Sections 22-D to 22-F ins. by Act 6 of 1998.
(1) The State Government may grant to any person/persons, on such conditions and for such period as it may think fit, the exclusive/special privilege of manufacturing and/or supplying wholesale any spiced country liquor within any specified local area. There may be more than one grantee in an area of supply.
(2) No grantee of any exclusive/special privilege under sub-section (1) shall exercise the same unless or until he has received a licence in that behalf from the Collector or Excise Commissioner.
(3) The fees for licences for the manufacture and/or wholesale supply of spiced country liquor shall be respectively at such rates as may be prescribed by the Board from time to time.]
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2. Ins. by Act 3 of 1999.
.-(1) Agrantee of an exclusive privilege under section 22 shall not let or assign the same or any portion thereof unless he is expressly authorized, by a condition made under that section, to do so.
2) Such letting or assignment shall be made only to a person approved by the Collector or (if the letting or assignment extends to more than one district) the Excise Commissioner.
(3) The lessee or assignee shall not exercise any rights as such unless and until the Collector has, upon his application, granted him a licence to do so.
Every person who manufactures or sel1s any intoxicant under a licence granted under this Act-
(a) shall supply himself with such measures, weights and instruments as the Excise Commissioner may prescribe, and shall keep the same in good condition; and
(b) when such measures, weights and instrument have been so prescribed, shall, on the requisition of any Excise Officer duly empowered by the Collector in this behalf, measure, weigh or test any intoxicant in his possession, at such time and in such manner as such Officer may require.
(1) No person who is licenced to sell foreign liquor for consumption on his premises shall during the hours in which such premises are kept open for business employ or permit to be employed, either with or without remuneration, any person under the age of 1[twenty one] years in any part of such premises in which such liquor is consumed by the public.
(1a) No person who is licenced to sell country spirit or any intoxicating drug shall employ or permit to be employed, either with or without remuneration, any person under the age of 1[twentyone] years, in any part of the premises in which such spirit or drug is sold, during the hours in which such premises are kept open for business.
(2) No person who is licenced to sell foreign liquor for consumption on his premises shall, without the previous written permission of the Board, during the ho
(1) The District Magistrate or a Subdivisional Magistrate may, by notice in writing to the licensee 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 any riot or unlawful assembly is apprehended or occurs in the vicinity of any shop in which any intoxicant is sold, any Magistrate, or any Police Officer above the rank of constable, who is present, may require such shop to be kept closed for such period as he may think necessary.
(3) When a direction is made by a Magistrate under sub-section (1) or subsection (2), or by a Police Officer under sub-section (2) such Magistrate or Police Officer shall forthwith inform the Collector of his action and of his reasons therefor.
(1) An excise duty or a countervailing duty, as the case may be, at such rate or rates as the 1[State] Government may direct, ,may be imposed, either generally or for any specified local area on-
(a) any excisBble article imported, or
(b) any excisable article exported, or
(c) any excisable article transported, or
(d) any excisable article (other than tan) manufactured under any licence granted in respect of clause (a) of section 13, or
(e) any hemp plant cultivated, or any portion of such plant collected, under any licence granted in respect of clause (b) or clause (c) of section 13, or
(f) any excisable article manufactured in any distillery or brewery
Subject to any rules made under section 60, clause (12), any duty imposed under section 27 may be levied in any of the following ways- -
(a) on an excisable article imported -
(i) by payment (upon or before importation) in the State or in the State or territory from which the article is brought, or
(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act;
(b) on an excisable article exported-
by payment in the State or in the State or territory to which the article is sent;
(c) on an excisable article transported-
(i) by payment in the district from which the article i
Instead of or in addition to any duty leviable under this Act, the State Government may accept payment of a sum in consideration of the grant of any exclusive privilege under section 22.
.-(1) Until provision to the contrary is made by the Parliament, the State Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of the Constitution under this Chapter as then in force.
(2) The duties to which this section applies are-
(a) any duty on intoxicants which are not excisable articles within the meaning of this Act;
(b) any duty on an excisable article produced outside India and imported into the State whether across a customs frontier as defined by the Central Government or not;
(c) any duty on medicinal or toilet preparations of the alcohol.
(3) Nothing in this section shall authorise the levy by the State Gov
Before the expiration of every period for which existing licence for the retail sale of spirit or tari are in force, the Collector shall prepare a list, in a form prescribed by the Board, showing what licences it is proposed to grant for the retail sale of spirit or tari for consumption on the vendors' premises for the next period of settlement.
.-(1) The Collector shall-
(a) cause to be conspicuosly affixed upon the site of each shop referred to in the said list a notice to the effect that it is proposed to grant a licence for the retail sale of spirit or tari thereat, or in the vicinity, for the next period of settlement;
(b) if any site referred to in the said list is not at the time used for the retail sale of spirit or tari, cause a notice to the effect that it is proposed to grant a licence for the retail sale of spirit or tari thereat, or in the vicinity for the next period of settlement, to. be proclaimed in the locality by beat of drum;
(c) send a copy of the said list to the Chairman of the District Board;
(d) send to the Chairman of each Municipality 1[and Mayor of a Corporation]
The list mentioned in section 30 shall be prepared, and shall be published under section 31, at such time as may be prescribed by rule made in this behalf under section 89, clause (j).
.-(1) Objections to any proposal contained in any list prepared under section 30 may be received, at any time prior to the date prescribed by rule made in this behalf under section 89, clause (j), from-
(a) persons paying municipal rates and residing in any Municipality 1[or Corporation] to which such proposal relates, or (if any such Municipality 1[or Corporation] is divided into wards) in the ward to which such proposal relates or in any ward adjoining such ward; or
(b) in the case of shops not situated in any Municipality 1[or Corporation] persons owning or occupying land, or residing, in the vicinity of the shop to which such proposal relates; or
(c) the District Board; or
(d) the District Magistrate.
.-(1) After the date prescribed for the receipt of objections and opinions submitted under section 33, the Collector shall consider the same, and shall, if necessary, revise the said list, and shall decide for wnat place license for the retail sale of spirit shall be granted, and may, in his discretion, grant licences accordingly.
(2) The Collector shall then forthwith submit the said list, as so revised and the said objections and opinions, and his own opinion to the Excise Commissioner.
The Excise Commissioner shall consider the list, objections and opinions so snet to him and may modify or annul any order passed or licence granted by the Collector; and, notw!thstanding anything contained in section 8, in orders his shall be final.
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1. Words "or Board" omitted by Act 6 of 1985.
The provisions of sections 30 to 35 as to licences for the retail sale of spirits shall apply also in respect of licences for the retail sale, in any local area specified in any order made in this behalf on any other intoxicant specified in such order.
Sections 30 to 36 shall not apply in the case of any licence which it is proposed' to grant-
(a) to any person, for the retail sale of any intoxicant during any period not exceeding six months; or
(b) to any person, for the retail sale of any denatured spirit; or
(c) to any person, for the retail sale of any intoxicant, in substitution for a licence which has been cancelled or surrendered before the expiration of the period for which it was granted; or
(d) to any medical practitioner, chemist, druggist, apothecary or keeper of a dispensary for the retail sale of any intoxicant for medical purposes.
.-(1) Every licence, permit or pass granted under this Act(a) shall be granted-
(i) on payment of such fees (if any), and
(ii) subject to such restrictions and on such conditions, and
(b) shall be in such form and contain such particulars, as the Board may di rect.
(2) Every licence, permit or pass under this Act shall be granted for such period (if any) as may be prescribed by rule made by the State Government under section 89, clause (e).
The Board may, if it thinks fit, at any time during the period for which any licence has been granted, order a reduction of the amount of fees payable in respect thereof during the unexpired portion of the grant.
Any authority granting a licence under this Ac' may require the grantee to execute a counterpart agreement in conformity with tne tenor of his licence, and to give such security for the performance of such aqreement, or to make such deposit in lieu of security, as such authority may think fit.
(1) No licence granted under this Act shall be deemed to be invalid by reason merely of any technical defect, irregularity or omission in the licence or in any proceedings taken prior to the grant thereof.
(2) The decision of the Excise Commissioner as to what is a technical defect, irregularity or omission shall be final.
.-(1) Subject to such restrictions as the State Government may prescribe, the authority who granted any licence, permit or pass under this Act may cancel or suspend it-
(a) if it is transferred or sublet by the holder thereof without the permission of the said authority; or
(b) if any duty or fee payable by the holder thereof be not duly paid; or
(c) in the event of any breach by the holder thereof, or by any of his servants, or by anyone acting on his behalf with his express or implied permission, of any of the terms or conditions thereof; or
(d) if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offen
.-(1) Whenever the authority who granted any licence under this Act considers that the licence should be withdrawn for any cause other than those specified in section 42, it shall remit a sum equal, the amount of the fees payable in respect thereof for fifteen days, and may withdraw the licence either-
(a) on the expiration of fifteen days' notice in writing of its intention to do so, or
(b) forthwith, without notice.
(2) If any licence be withdrawn under clause (b) of sub-section (1) the said authority shall, in addition to remitting such sum as aforesaid, pay to the licensee such further sum (if any), by way of compensation, as the Excise Commissioner may direct.
(3) If any licence be withdrawn under clause (a) of sub-section (1) the Excise Commi
.-(1) Any holder of a licence granted under this Act to sell an intoxicant may, unless his licence is liable to cancellation or suspension under section 42, surrender the same-
(a) on the expiration of one month's notice in writing given by him to the Collector of his intention to surrender it, and
(b) on payment of the fees payable for the licence for the whole period for which it would have been current but for such surrender:
Provided that, if the Excise Commissioner is satisfied that there is sufficient reason for the surrender of a licence, he may remit to the holder thereof the sum so payable on surrender, and any fees paid in advance or any portion of such sum or fees.
(2) Sub-section (1) shall
No person to whom any licence has been granted under this Act shall have any claim to the renewal of such licence or, save as provided in section 43, any claim to compensation on the determination thereof.
-(1) If any holder of a licence granted under this Act or any person to whom an exclusive privilege has been granted under section 22, contravenes any provision of this Act or any rule made hereunder, or makes default in complying with any condition imposed upon him by such licence or privilege, the Collector may (in the case of a licence, after the cancellation thereof, and in the case of any exclusive privilege, at any time)-
(a) take the grant under management,' at the risk and loss of the person to whom it was made; or
(b) transfer the unexpired portion of the grant, at the risk and loss of the said person, to any other person.
(2) If a licence granted to any person under this Act is withdrawn under section 43, or surrendered under section
If any person, in contravention of this Act, or of any rule, notification, or order made, issued or given or licence, permit or pass granted under this Act.-
(a) imports, exports, transports, manufactures, possesses, consumes or sells any intoxicant; or
(b) cultivates any hemp plant; or
(c) collects or sells any portion of the hemp plant from which an intoxicating drug can be manufactured or produced; or
(d) bottles any liquor for purposes of sale; or
(e) works any distillery or brewery; or
(f) uses, keeps or has in his possession any material, still, utensil, implement, or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tar
Where any offence punishable under this Act is committed by a Company, and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any Director, Manager, Secretary, Agent, Officer or person concerned in the management of the Company. such Director, Manager, Secretary, Agent, Officer or person concerned, shall be liable to be proceeded against and punished accordingly.
For the purposes of this section
(a) 'Company' means a body corporate and includes a firm or other asso ciation of individuals; and
(b) 'Director' in relation to a firm means a partner of the firm.
In prosecution under section 47 it may be presumed, unless and until the contrary is proved, that the accused person has committed an offence punishable under that section in respect of-
(a) any intoxicant, or
(b) any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant other than tari, or
(c) any materials which have undergone any process towards the manufacture of an intoxicant, or from which an intoxicant has been manufactured for the possession of which he fails to account satisfactorily.
If any person alters or attempts to alter 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 punished with imprisonment for a term which may extend to three years and shall also be liable to fine which may extend to five thousand rupees and in default of payment of fine, shall. be punished with a further imprisonment for a term which may extend to one year:
Provided that this punishment shall be
(1) for the first offence he shall be liable for imprisonment for a term which shall not be less than three
In prosecution under section 49, 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 49 has been made, it may, from the mere fact of such possession, be presumed, unless and until the contrary is proved, that such person-
(i) has himself made such alteration or attempt, or
(ii) 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 is proved to contain any quantity of any denaturant is, or contains, or has been derived from denatured spirit.
If any licenced manufacturer or licenced vendor, or any person in his employ and acting on his behalf,-
mixes, or permits to be mixed, with any intoxicant manufactured, sold or kept or exposed for sale by him any noxious drug or any article prohibited by rule made under section 90, clause (9), sub-clause (i), and such mixing does not amount to an offence punishable under section 272 of the Indian Penal Code (4.5 of 1860),
or has in his possession any intoxicant in respect of which such admixture has been made,
he shall be liable to imprisonment for a term which may extend to three months, or to fine which may extend to one thousand rupees, or to both.
If any licenced manufacturer or licenced vendor, or any person in his employ and acting on his behalf, -
(a) sells, or keeps or exposes for sale, as foreign liquor, any liquor which he knows or has reason to believe to be country liquor, and such sale does not amount to an offence punishable under section 417 or section 418 of the Indian Penal Code (45 of 1860), or
(b) marks any bottle, case, package or other receptacle containing country liquor, or the cork of any such bottle, or
deals with any bottle, case, package or other receptacle containing country liquor,
with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor,
&nbs
If any person, without lawful authority, has in his posses-sion, any intoxicant, knowing or having reason to believe the same to have been unlawfully imported, transported, manufactured, or knowing or having reason to believe that the prescribed duty has not been paid thereon, he shall be punished with imprisonment for a term which may extend to three years and shall also be liable to fine which may extend to five thousand rupees and in default of payment of fine, shall be punished with a further imprisonment for a term which may extend to one year:
Provided that, except for such small quantities of intoxicant as may be specified in this behalf, the punishment for the offence shall be-
(1) for the first offence, he shall be liable for imprisonment for a term which shall not be less than three months and a fine of not less than five hundr
(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 liable to imprisonment for a term which may extend to three months or to fine which may extend to one thousand rupees, or to both.
(2) If any person not employed as aforesaid consumes any such intoxicant on such premises, he shall be liable to fine which may extend to two hundredrupees.
If any holder of a licence, permit or pass granted under this Act, or any person in his employ and acting on his behalf,-
(a) fails to produce such licence, permit or pass on the demand of any officer empowered by the State Government by notification to make such demand, or
(b) in any case not provided for in section 47, wilfully contravenes any rule made under section 89 or section 90, or
(c) wilfully does any act, in breach of the conditions of the license, permit or pass, for which a penalty is not prescribed elsewhere in this Act,
he shall be liable in case (a), to fine which may extend to two hundred rupees and in case (b) or in case (c), to fine which may extend to five hundred rupees.
When any intoxicant has been imported, exported, transported, manufactured or sold or is poss.essed by any person on account of any other person, and such other person knows or has reason to believe that such import, export, transport, manufacture or sale was, or that such possession is on his account, the article shall, for the purposes of this Act, be deemed to have been imported, exported. transported, manufactured or sold by, or to be in the possession of, such other person.
(2) Nothing in sub-section (1) shall 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.
When any offence punishable under section 47, section 52, section 53, section 54, section 55 or section 56, is committed by any person in the employ and acting on behalf of the holder of a license, permit or pass granted under this Act such holder shall also be punishable as if he had himself committed the offence, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence.
No person on whose account an intoxicant, has been illegally imported, exported, transported, manufactured, sold or held in possession within the meaning of section 58, and no holder of a licence, permit or pass who may be punishable under section 59, shall on conviction, be punished with imprisonment, except in default of payment of fine.
If any Excise Officer-
(a) without reasonable grounds of suspicion, searches or causes to be searched, any place, under colour of exercising any power conferred by this Act, or
(b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act, or
(c) vexatiously and unnecessarily detains, searches or arrests any person, or
(d) without lawful excuse 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 has given to his immediate superior two months notice in writing of his intention to do so, or
(e) is guil
If any person is convicted of any act in contravention of any of the provision of this Act, or of any rule, notification, or order made, issued or given under this Act, for which a penalty is not prescribed elsewhere in this Act, he shall be liable to fine which may extend to two hundred rupees.
Every proceeding under this Act before a Collector or before any officer. of such rank as the State Government may by notification prescribe, who is exercising powers ot a Collector, shall be deemed to be a "judicial proceeding" within the meaning of section 228 of the Indian Penal Code (45 of 1860).
Whosoever attempts to commit or abets the commission of an offence punishable under this Act, shall be liable to the punishment provided for such offences.
If any person, after having previously been convicted of an offence punishable under section 47, section 49, section 55, or section 56. or under similar provisions in the Bengal Excise Act, 1909 (Ben. Act 5 of 1909), or in any previous enactment repealed thereby, 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 1[XXI of the Code of Criminal Procedure, 1973 (2 of 1974)] from being so tried.
Whenever an offence has been committed which is punishable under this Act, the intoxicant, materials, still, utensil, implement and apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.
(2) Any intoxicant laWfully imported, transported, manufactured, in possession or sold along with, or in addition to, any intoxicant which is liable to confiscation under sub-section (1),
and the receptacles and covering in which any such intoxicant as first aforesaid, or any such materials. still, utensil, implement or apparatus as aforesaid, is found,
and the other contents, if any, of such receptacles or packages,
and the animals, carts, vessels. rafts or other conveyances used in carrying the same,
&nb
.-(1) When, in any case tried by him, the Magistrate decides that anything is liable to confiscation under section 66, he may either order confiscation or give the owner of such thing an option to pay in lieu of confiscation, such fine as the Magistrate thinks fit.
(2) Whenever anything is liable to confiscation under section 66 and the offender or the person entitled to possession is not known or cannot be found, the case shall inquired 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 intended to be confiscated, or without hearing any person who may claim any right thereto and the evidence (if any) which he produces in support of his claim:
Provided, further, that if
.-(1) The Collector or any Excise Officer specially empowered by the State Government in this behalf, not below the rank of Deputy Collector or Superintendent of Excise
1[(a) may suoject to any restrictions imposed by any rules made under clause (k) of section 89, accept from any person whose license, permit or pass is liable to be cancelled or suspended under clause (a), clause (b), or clause (c) of section 42, or who is reasonably suspected of having committed an offence punishable under any section of this Act other than section 61, payment of a sum of money, not exceeding ten thousand rupees, in lieu of such cancellation or suspension or by way of composition for such offence, as the case may be, and]
(b) in any case in which any property has been seized as being liable to confiscation under section 66, may, at any time before the M
Any of the 'following officers, namely:-
(a) the Excise Commissioner, or
(b) a Collector, or '
(c) any Excise Officer not below such rank as the State Government may, by notification, prescribe, may subject to any restrictions prescribed by the State Government by rule made under section 89,-
(i)enter and inspect at any time by day or night, any place in which any licensed manufacturer carries on the manufacture of or stores any intoxicant; and
(ii) enter and inspect, at any time during which the same may be open, any place in which any intoxicant is kept for sale
Any of following persons, namely:-
(a) any officer of the Excise, Police, Salt, Customs or Land-revenue Department, or
(b) any person emp,owered by the State Government in th.is behalf, by notification,
may, subject to any restricions prescribed by the State Government by rule made under section 89-
(i) arrest without warrant any person found committing an offerlce punishable under section 47, section 49, section 55, or section 56,
(ii) (ii) seize and detain any article which he has reason to believe to be liable to confiscation under this Act or any other law for the time being in force relating to the excise-revenue ;and '
&nb
The Collector or any Magistrate empowered to try offences punishable under this Act, may issue a warrant for the arrest of any person whom he has reason to believe to have committed or abetted any offence punishable under section 47, section 49, section 55, or section 56.
If any Collector or any Magistrate empowered to try offences punishable under this Act, upon information received, and after such inquiry (if any) as he thinks necessary, has reason to believe that any offence punishable under section 47, section 49, section 55, or section 56 has been, or, is likely to be, committed or abetted,
he may issue a warrant to search for any intoxicant, material, still, utensil, implement or apparatus in respect of which the alleged offence has been, or is likely to be, committed or abetted, or any document which throws or is likely to throw any light on the alleged offence.
The Collector or any Subdivisional Magistrate or Magistrate of the first class may, at any time,-
(a) arrest, or direct the arrest in his presence of, any person for whose arrest he is competent at the time and in the circumstances to issue a warrant under section 71, or
(b) search, OJ direct a search to be made in his presence of any place for the search of which he is competent to issue a search-warrqnt under section 72.
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 section 47, section 49, section 55 or section 56 has been, is being or is likely to be committed or abetted, and that a search warrant cannot be obtained without affording the offender an opportunity of escaping or of concealing evidence of the offence,
he may, after recording the grounds of his belief, at any time, by day or night, enter and search any place, and may seize anything found therein which he has reason to believe to be liable to confiscation under this Act; and may detain and search, and, if he thinks proper, arrest, any person found in such place whom he has reason to believe to have committed or abetted any such offence as aforesaid.
.-(1) Every officer of the Police, Salt, Customs and Land Revenue Departmel'1ts, shall be bound subject to any rules made under section 89, clause (1), to give immediate information to an Excise Officer of all breaches of any of the provisions of this Act which may come to his knowledge.
(2) Every officer referred to in sub-section (1), and every village chaukidar and dafadar, shall be bound, subject to any rules made under section 89, clause (1), to give reasonable aid to any Excise Officer in carrying out the provisions of this Act, or of any rule, notification or order made, issued or given under this Act, upon request made by such officer.
Whenever any intoxicant is manufactured on any land or premises, or any hemp plant is cultivated, or any portion of the hemp plant from which an intoxicating drug can be manufactured or produced is collected, on any land in contravention of this Act, all owners and occupiers of such land or premises, and their agents and all panchayats, village-headmen, patwaris, sarbarakar, chaukidars and dafadars of the village, shall, in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or an officer of the Excise, Police or Land-Revenue Department, as soon as the fact comes to their knowledge.
.-(1) A Collector may, without the order of a Magistrate, investigage offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's jurisdiction would have powers to inquire into or try under the provisions of 1[Chapter XIII of the Code of Criminal Procedure, 1973 (Act 2 of 1974)] relating to the place of inquiry or trial.
(2) Any other Excise Officer specially empowered in this behalf by the State Government in respect of all or any specified class of offences punishable under this Act may, without the order of a Magistrate, investigate any such offence which a Court having jurisdiction over the local area to which such officer is appointed would have power to inquire into or try under the aforesaid provisions.
.-(1) Any Collector, or any Excise Officer empowered under section 77, sub-section (2) may, after recording in writing his reason for suspecting the commission of an offence which he is empowered to investigate, exercise
1. Subs. by Act 6 of 1985.
(a) any of the powers conferred upon a Police Officer making an investigation, or upon an officer-in-charge of a police-station, by sections 160 to 171 of the 1 [Code of Criminal Procedure, 1973 (Act 2 of 1974)], and
(b) as regards offences punishable under section 47, 3ection 49, section 55, or section 56 of this Act-any of the powers conferred upon Police Officers in respect of cognizable offences by clause first of sub-section (1) of section 1[41] and by section 1[55] of the said Code, and the said portions of the said Code shall apply accordingl
(1) Wherever a Collector or Magistrate issues a warrant under this Act for the arrest of any person, he shall direct, by endorsement on the warrant, that, if such person executes a bond with sufficient sureties for his attendance before the Collector or before an Excise Officer empowered under section 77, sub-section (2) to investigate the case, at a specified time and thereafter until otherwise directed by the Collector or an Excise Officer empowered as aforesaid, the officer to whom the warrant is directed shall take such security, and shall release such person from custody.
1. Subs, by Act 6 of 1985.
(2) The endorsement shall state (a) the number of sureties, (b) the amount in which they, and the person for whose arrest the warrant is issued, are respectively to be bound; and
(c) the time
.-(1) Articles seized under the warrant of the Collector and, unless security for their appearance before the Collector be taken, persons arrested under such a warrant shall be produced before the Collector. .
(2) Articles seized under section 69, section 70 or section 72 and persons arrested under this Act, by persons or officers not having authority to release arrested persons on bail or on their own bond, shall be produced befor or forwarded to-
(a) the Collector or an Excise Officer empowered under section 77, subsection (2), to investigate the case, or
(b) the nearest Excise Officer who has authority to release arrested persons on bailor on their own bond, or
(c) the officer-in-charge of the nearest police-station, whoever is nearer.
(1) All officer-in-charge of po's shall take charge of and keep in safe custody pending the orders of a or of the Collector, or of an Excise Officer empowered under section 77, sub-section (2), to investigate the case, all articles seized under this Act which may be delivered to them and shall allow any Excise Officer who may. accompany with articles to the police-station or who may be deputed for the purpose by an official superior, to affix his seal to such articles and to take samples of and from them.
(2) All samples so taken shall be sealed with the seal of the officer-in-charge of the police-station.
When any Excise Officer below the rank of Collector, or any officer-in-charge of a police-station, makes, or receives information of any arrest, seizure or search under this Act, he shall, within twenty four hours thereafter, make a full report of all the particulars of the arrest, seizure, or search, or of the information received to the Collector, and to the Excise Officer (if any) empowered under section 77, sub-section (2), within the local limits of whose jurisdiction the arrest, seizure, or search was made.
Any warrant issued by a Collector may be executed by any officer selected by the Collector for the purpose.
.-(1) Any person arrested for an offence under this Act shall be informed, as soon as may be, of the grounds for, such arrest and shall be produced before nearest Magistrate within a period of twenty-four hours of such arrest excluding the time necessary for the journeys from the place of arrest to the court of the Magistrate; and no such person shall be detained in custody beyond the said period without the authority of a Magistrate.
(2) A Magistrate to whom an accused person is forwarded under 1[section 167 of-the Code of Criminal Procedure 1973 (Act 2 of 1974)] by a Collector or an Excise Officer empowered under section 77, sub-section (2), may exercise the powers conferred upon a Magistrate by the said section 167.
].-(1) Save as in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1[1973 (Act 2 of 1974)] relating to arrests, detentions in custody, searches, summonses, warrants of arrest, search warrants and the production of persons arrested shall apply so far as may be, to arrests, detentions and searches made, summonses and warrants issued, and the production of persons arrested under this Act.
1. Subs. by Act 6 of 1985.
(2) For the purposes of the said provisions of the said Code, a Collector shall be deemed to be a Court.
(3) Officers to whom a Collector's warrant is directed or endorsed and Officers (other than Collectors) making arrests, searches or seizures under this Act, shall, for purposes of the said provisions of the said Code, be deemed to be Police Of
No Magistrate other than-
(a) a Magistrate whose powers are not less than those of a Magistrate of the second class, or
(b) a Magistrate of the third class specially empowered by the District Magistrate in this behalf.
shall try any offence punishable under this Act.
Any person found guilty of any offence against the provisions of Bihar and Orissa Excise Act from the date of publication of this Act, shall be punished according to the existing scales of punishment as provided under the Act.
----------------------------
1. Subs. by Act 6 01.1985.
No Magistrate shall take cognizance of an offence referred to -
(a) in section 47, section 49, section 55, or section 56, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer or an officer empowered in this behalf by the State Government, or
(b) in section 57, section 61, clause (d) or clause (e), or section 62, except on the complaint or report of the Collector or an Excise Officer authorised by the Collector in this behalf.
.-(1) The 2[State] Government may make rules to carry out the objects of this Act or any other law for the time being in force relating to the excise revenue.
1. Subs. by Act 6 of 1985.
2. Subs. by ALO.
(2) In particular, and without prejudice to the generality of the foregoing provision, the 2[State] Government may make rules
(a) for prescribing the powers and duties of officers of the Excise Department;
(b) for regulating the delegation of any powers by the Board, the Commissioner of a Division, the Excise Commissioner or Collectors under section 7, clause (g);
(c) for declaring in what cases or classes of cases and to what authorities appeals shall lie from
The Board may make rules-
Subs. by Act 6 of 1985.
(1) for regulating the manufacture, supply, or storage of any intoxicant and in particular, and without prejudice to the generality of this provision, may make rules for regulating 1.
(a) the establishment, inspection, supervision, management and control of any place for the manufacture, supply or storage of any intoxicant, and the provision and maintenance of fittings, implements and apparatus therein;
(b) the bottling of liquor for purposes of sale;
(c) the cultivation of the hemp plant;
(d) the collection of portions of the hemp plant from which intoxicating dr!Jgs can be manufactured or produced and th
Any powers conferred by this Act on the Board may be exercised from time to time as occasion requires.
AII 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.
.-(1) The following money, namely,-
1. Subs. by ALO.
(a) all excise-revenue,
(b) any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under section 46, and
(c) all amounts due to the 1[State] 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 movable property, or by the process prescribed for the recovery of arrears of revenue.
(2) When a grant has been taken under management by tha Collector, or has been
The 1[State] Government may, by notification, either wholly or partially, and subject to such conditions (if any) as it may think fit to prescribe, exempt any intoxicant from all or any of the provisions of this Act, either throughout the State of Bihar [and Orissa] or in any specified local area, or for any specified period or occasion, or as regards any specified class of persons.
1. Subs. by ALO.
Notifications
[S.O. 988, dated 26th November, 1971.-ln exercise of the powers conferred by section 94 of the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act II of 1915) the Governor of Bihar is pleased to exempt the intoxicant 'Rum' provisioned and moved for consumption by the Armed Forces of India from (i) payment of excise duty, and
No suit shall lie in any Civil Court against the Government or any Excise Officer for damages for any act in good faith done or ordered to be done in pursuance of this Act or of any other law for the time being in force relating to the excise-revenue.
No Civil Court shall try any suit against the Government in respect of anything done, or alleged to have been done, in pursuance of this Act,
and, except with the previous sanction of the State Government, no Magistrate shall take cognizance of any charge made against any Excise Officer under this Act or any other law relating to the excise-revenue or made against any other person under this Act.
Unless the suit or prosecution is instituted within six months after the date of the act complained of.
Section 261 of the Bengal Municipal Act, 1884 (Ben. Act 3 of 1884) shall not apply to-
(a) any distillery, brewery, warehouse, or other place of storage licenced, established, authorised, or continued under this Act, or
(b) 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.
(1) On and from the commencement of this Act, the Bengal Excise Act, 1909 (Ben. Act 5 of 1909) shall cease to be in force in the State of Bihar and Orissa and, for the purposes of section 25 of the Bengal General Clauses Act, 1899 (Ben. Act 1 of 1899) shall be deemed to have been repealed in the said State to be re-enacted by this Act.
(2) Every licence, permit or pass which was granted under any section of the Bengal Excise Act, 1909 (Ben. Act 5 of 1909) and is in force at the commencement of this Act, shall be deemed to have been granted under the corresponding section of this Act, and shall (unless previously cancelled, suspended, withdrawn, or surrendered under Chapter VI of this Act) remain in force for the period for which it was granted.
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