Bihar and Orissa Excise Act 1915
(1) This Act may be called the Bihar and Orissa Excise Act, 1915;
(2) It extends to the whole of the Province of Bihar and Orissa including the Santal praganas and the district of Angul; and
(3) It shall come into force1 on such date as the State Government may, by notification, direct.
NOTES - Object and Reasons - The Excise Act may have more than one object, the benefit of Revenue, improvement of public health or morals by control of the liquor trade etc. It may be also presumed that it was the intention of the Legislature when enacting the Excise Act to include prohibition as well (See B. and O. Gazette, 1915 Pt. V Page 39.)
1. The Act came into force on the 1 st April, 1916 so far as the district of Cuttack, Puri, Balasore, Sambalpur and An
In this Act, unless there is anything repugnant in the subject or context;
(1) "beer" include ale, stout, porter and all other fermented Iiquor made from malt;
(2) "Board" means the Board of Revenue 1[* * *]
(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 rebottling;
(4) 2[* * *]
(5) (a) "denaturant" means any substance prescribed by rule made in this behalf under Clause (3) of Section 90, for admixture with sprit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine, or in any other way whatsoever;
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1[* * *]
1. (Provision supplemental to the definition of 'intoxicating drug') Repealed by Section 40 and Schedule II of the Dangerous Drugs Act 2 of 1930. (which has been repealed by Act No. 61 of 1985) Narcotic Drugs and Psychotropic Substances Act, 1985 w.e.f. 16.9.85.}
The 2[State Government] 3[* * *] may by 4notification declare what, for the purposes of this Act or any portion thereof, shall be deemed to be ‘country liquor’ and foreign liquor, respectively.
5[* * *]
2. Substituted by A.L.O. 1950.
3. The word ‘with the previous sanction of the Government of India’ where repealed by the Devoluation Act, 38 of 1920.
5. This proviso was omitted by the Adaptation of Indian Laws Order, 1937.
(1) The Board may, by notification, declare, with respect either to the whole of the 2[State] or to any specified local area, and as regards purchasers generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any 6[intoxicant] shall, for the purposes of this Act, be the limit of a retail sale.
(2) The sale of any 6[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. '
2. Substituted by A.L.O. 1950.
6. Substituted by the A.L.O. 1937 for 'excisable article'.
Nothing contained in this Act shall affect the provisions of -
(a) the Sea Customs Act, VIII of 1878, or
(b) the Indian Tariff Act, VIII of 1894 7(except Section 6 thereof), or
(c) the Cantonments Act, XV of 8(1910).
(1) The administration of the Excise Department and the collection of the Excise-revenue with a district shall ordinarily be under the charge of the Collector.
(2) The 1[State Government] may, by 3notification applicable to the whole of the 2[State] or to any specified local area:
(a) appoint any officer who shall, subject to such control as the 4[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 4[State Government] may direct;
(c) appoint officers of the Excise Department, of
(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 Collector, the Excise Commissioner or the Commissioner of a division.
CASE LAW :
Bihar and Orissa Excise Rules - Rules 60, 89(2)(c) - Exclusive Privilege in respect of out-still liquor shops - Grant of - Applicants are to submit solvency certificate to
2[(1) No intoxicant shall be imported unless-
(a) the 3[State Government] has given permission, either general or special, for its import;
(b) such conditions (if any) as the 3[State Government] may impose, have been satisfied; and
(c) the duty (if any) 4[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 5[lndia] and was liable, on such importation, to duty under the Indian Tariff Act, 1894 or the Sea Custom Act, 1878, if -
(i) the duty as aforesaid has been paid, or
(ii) a bond has been executed for the payment of such duty.
No 1[intoxicant] shall be exported or transported unless-
1[(a) duty (if any) payable under Chapter V];
(b) 4[* * *] .
has been paid or 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 1[intoxicant] from the provisions of this Section.
1. Substituted by A.L.O., 1937.
4. Omitted by A.L.O., 1937.
The 2[State Government] may, by notification -
(a) 5[* * *]
prohibit the import or export of any 1[intoxicant] into or from the 2[State] or any part thereof; or
(b) prohibit the transport of any 1[intoxicant].
4[* * *]
2. Substituted by A.L.O., 1920.
4. Omitted by A.L.O., 1937.
5. Omitted by the Devolution Act, 1920.
(1) No 1[intoxicant] exceeding such quantity as the 2[State Government] may prescribe by notification, either generally or for any specified local area, shall be imported, exported or transported, except under a pass:
Provided that in the case of duty-paid foreign liquor other than denatured spirit, such passes shall be dispensed with unless the 2[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 1[intoxicants] or special for specified occasions and particular consignments only.
2. Substituted by A.L.O., 1920.
(1) (a) No 1[intoxicant] shall be manufactured;
(b) no hemp plant 1[* * *] shall be cultivated;
(c) no portion of the hemp plant 1[* * *] 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 this possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing and subject to the terms and conditions of a licence granted in that behalf by the Collector:
Provided that any tari-producing tree may be tapped, and tari may be drawn from any tree, without a licenc
(1) 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 2[State Government] by notification except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Collector:
Provided that, when any exclusive privilege of manufacturing tari has been granted under Section 22, the 2[State Government] may declare that the 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 (1) of this Section:
Provided also that, in any local
(1) The Excise Commissioner may-
(a) subject to any restriction imposed by the 1[State Government], establish, or authorise 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 authorise the establishment of warehouses, wherein any 2[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 Commissioner.
1. Substituted by A.L.O., 1950.
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 2 [intoxicant] in any warehouse or other place of storage established, authorised or continued under this Act.
2. Substituted by A.L.O., 1937.
No 2[intoxicant] shall be removed from any distillery, brewer, warehouse or other place of storage licensed, established, authorised or continued under this Act, unless the duty (if any) 2[payable under Chapter V] has been paid or bond has been executed for the payment thereof.
2. Substituted by A.L.O., 1937.
-(1) No person shall have in his possession any 2[intoxicant] which has not been obtained from a licensed vendor of the same.
(2) Sub-section (1) shall not apply to -
(a) any 2[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 2[intoxicant] lawfully in the possession of a licensed vendor of the same; or
(c) any 2[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 warehouse man as such, or purchased at a sale authorised by Clause (a) of provis
(1) No person not being licensed to manufacture, cultivate, collect or sell any 1[intoxicant] shall have in his possession any quantity of any 1[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.
(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 warehouse man 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
(c) tari intended to be used in the manufacture of gur or molasses;
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No 3[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 licence 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 4[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 pl
Notwithstanding anything contained in this Act, the right to carry on wholesale trade and distribution of foreign liquor and country liquor in the State shall, on and from such date as the State Government may, by notification appoint, solely vest in the State Government and subject to such Rules as may be made in this behalf, an agency of the State Government as may be specified in the said notification or a Corporation established, or incorporated under the Companies Act, 1956 and wholly owned and controlled by the State Government for the purpose, shall have the exclusive right and privilege of importing, exporting and carrying on the wholesale trade and distribution of foreign liquor and country liquor in the State on behalf of the State Government for the whole of the State of Orissa, and no other person shall be entitled to any privilege or licence for importing, exporting and supplying the same in wholesale, or distrib
Within the limits of any military cantonment2, and within such instance from those limits as the 3[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.
2. See the Cantonment Act, (11 of 1924).
3. Substituted by A.L.O. 1937.
(1) The 4[State Government] may grant to any person, on such conditions and for such period as it may think fit, the exclusive privilege -
(a) of manufacturing, or supplying wholesale; or
(b) of manufacturing and supplying wholesale; or
(c) of selling, wholesale or retail; or
(d) of manufacturing or supplying wholesale and selling retail; or
(e) of manufacturing and supplying wholesale and selling retail, any country liquor or intoxicating drug within any specified local area;
5[(1-a) The State Government may also grant to any person, on such conditions and for such period as it may think fit the exclusive privilege for retail sale of foreign liquor within an
Notwithstanding anything contained in this Act, except the provisions of Section 26-A, it shall not be necessary for the State Government or an agency of State Government or a corporation established, or incorporated under the Companies Act, 1956 and wholly owned and controlled by the State Government, to take licence or permit under this Act for production, manufacture, possession, import, export, transport, sale or purchase of any liquor, but such activities shall be subject to such rules as may be made in this behalf.]
1. Inserted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).
(1) A grantee of an exclusive privilege under Section 22 cannot let or assign the same or any portion thereof unless he is expressly authorised, by a condition made under that Section, to do so.
(2) Such lifting or assignment shall be made only to a person approved by a Collector or (if the letting or assignment extends to more than one district) one 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 sells any 1[intoxicant] under a licence granted under this Act -
(a) shall supply himself with such measures, weights and instruments as the Excise Commissioner may 2[prescribe], and shall keep the same in good condition; and
(b) when such measures, weights and instruments have been so prescribed, shall, on the requisition of any Excise Officer duly empowered by the Collector in this behalf, measure, weight or test any 1[intoxicant] in his possession, at such time and in such manner as such offer may require.
1. Substituted by A.L.O., 1937.
2. See Orissa L.S.A. and O. Vol. I Part VII.
(1) No person shall print or publish in any newspaper, news-sheet, book, leaflet, booklet or any other single or periodical publication or otherwise display or distribute any advertisement or other matter which-
(a) commends, solicits the use of or offers any intoxicant or hemp; or
(b) is calculated to encourage or incite any individual or class of individuals or the public generally, to commit an offence under this Act or to commit a breach of or to evade the provisions of any Rule, regulation or order made thereunder or the conditions of any licence, permit, pass or authorisation granted thereunder.
(2) Save as otherwise provided in Sub-section (3), nothing in this Section shall apply to-
(a) catalogues or price lists which may be generally or sp
(1) No person who is licensed to sell foreign liquor 1[* * *] 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 2[eighteen] years,
in any part of such premises in which such liquor 3[* * *] is consumed by the public.
4[(1-a) No person who is licensed 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 eighteen 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.]
(1) The District Magistrate or a Sub-divisional Magistrate, may, by notice in writing to the licensee, require that any shop in which any 6[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 6[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 Sub-section (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.
6. Substituted by. A.L.O. 1937
(1) Notwithstanding anything contained in this Chapter or elsewhere, in this Act, in the Scheduled Area
(a) in no case there shall be granted under this Act any licence for manufacture, possession or sale, or any exclusive privilege for manufacture or sale, of any intoxicant, except with the prior approval of the concerned Grama Panchayat accorded with the concurrence of the Grama Sasan; and
(b) no licence or exclusive privilege which is granted in contravention of Clause (a) shall have any effect for the purposes of this Act.
(2) For the purposes of Clause (a) of Sub-sec. (1)
(i) the authority competent to grant licence for manufacture, possession or sale, or exclusive privilege of manufacture or sale, of any intoxicant shall, before granting any
(1) 2[An excise duty or countervailing duty, as the case may be,] at such rate or rates as the 3[State Government] may direct, may be imposed either generally or for any specified local area, on
(a) any excisable article imported; or
(b) any excisable article exported; or
(c) any excisable article transported; or
(d) any excisable article (other than tari) 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 licens
(1) A luxury tax on the sale of foreign liquor may be imposed either generally or in respect of any local area specified in that behalf by the State Government.
(2) The luxury tax shall be levied at such rates, not exceeding the rates specified below, and in such manner as the State Government may, by Rules, prescribe.
Description of the Liquor Maximum rate per liter
1. Champagne and medicated
wines issued by the Excise
Commissioner as sparkling
wines, wines of all other kinds
and liquor Rs. 20.00
2. Beer, cider and fermented liquor. Rs. 3.00
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Subject to any Rules made under Section 90, Clause (12), any duty imposed under Section 27 may be levied in any of the following ways:
(a) on any excisable article imported,
(i) by payment (on or before importation), in the 3[State] 4[* * *] or in the 3[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 3[State] 5[* * *] or in the 3[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 is sent, or
1[(1)] Instead of or in addition to, any duty leviable under this Act, the 2[State Government] may accept payment of a sum in consideration of the grant of any exclusive privilege under Section 22.
3[(2) The sum payable under Sub-section (1) shall be determined as follows:
(a) by auction or by calling tenders or otherwise as the State Government may, in the interest of excise revenue, by general or special order, direct; and
(b) by such authority and subject to such control as may be specified in such order.]
(3) The sum determined under Sub-section (2) shall be final and shall be binding on the party making the offer by way of tender, bid or otherwise once such offer is accepted by the authority referred to in Clause (b) of that sub-section.
&
(1) United provision to the contrary is made by the 5[Parliament], the 2[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 the 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 2[State] whether across a customs frontier as defined by the Central Government or not;
6[(c) any duty on medicinal or toilet preparations containing alcohol.]
(3) Nothing in this Section shall authorise the levy b
Before the expiration of every period for which existing licences 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 vendor's premises for the next period of settlement.
(1) The Collector shall-
(a) cause to be conspicuously 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 an extract reproducing so muc
The list mentioned in Section 30 shall be prepared and shall be published under Section 30, 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 to which such proposal relates, or (if any such municipality 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) 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.
(2) Such objections must be submitted to the Collec
(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 what places licences 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 Commissioner of the Division who shall consider the same, and shall forward them with his own opinion and recommendations (if any) to the Excise Commissioner.
The Excise Commissioner shall consider the list, objections and opinions so sent to him and may modify or annul any order passed or licence granted by the Collector; and notwithstanding anything contained in Section 8, his order shall be final:
Provided that, if there be any difference of opinion between the Excise Commissioner and the Commissioner of a Division, the matter shall be referred by the Excise Commissioner to the Board, whose decision shall be final.
The provisions of Sections 30 to 35 as to licences for the retail sale of spirit shall apply also in respect of licences for the retain sale, in any local area specified in any 1[order made by the Board in this behalf], or any other 2[intoxicant] specified in such order.
1. For notification under Sections 36 and 38 (a) See L.S.R. and O., Vol. I.P. VII.
2. Substituted by A.L.O., 1937.
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 2[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 2[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 2[intoxicant] for medicinal purposes; or
3[(e) to any person, an exclusive privilege by the State Government under Section 22 in respec
(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 1direct.
(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 2[State Government] under Section 89, Clause (e).
2. Substituted by A.L.O., 1950.
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 3[or exclusive privilege] under this Act may require the grantee to execute a counterpart agreement in conformity with the tender of his licence 3[or exclusive privilege] and to give such security for the performance of such agreement, or to make such deposit in lieu of security, as such authority may think fit.
3. Inserted by Act 10 of 1971.
(1) No licence 3[or exclusive privilege] granted under this Act shall be deemed to be invalid by reason merely .of any technical defect, irregularity or omission in the licence 3[or exclusive privilege] or in any proceedings taken prior to the grant thereof.
(2) The decision of the Excise Commissioner or (where a reference is made to the Board under Section 35) the Board, as to what is a technical defect, irregularity or omission shall be final.
3. Inserted by Act 10 of 1971.
(1) Subject to such restrictions as the 1[State Government] may prescribe, 1[the authority who granted any exclusive privilege, 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
(1) Whenever the authority who granted any licence 2[or exclusive privilege] under this Act considers that the licence 2[or exclusive privilege] should be withdrawn for any cause other than those specified in Section 42, it shall remit a sum equal to the amount of the fees 2[or consideration money] payable in respect thereof for fifteen days, and may withdraw the licence 2[or exclusive privilege] 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 2[or exclusive privilege] be withdrawn under Clause (b) of Sub-section (1), the said authority shall, in addition to remitting sum as aforesaid, pay to the licensee 2[or grantee of an exclusive privilege] such further sum (if any), by way of compensation as
Any holder of a licence or exclusive privilege granted under this Act to manufacture and sell an intoxicant, may, unless his licence or exclusive privilege 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 or the consideration money due for the exclusive privilege 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 an exclusive privilege or licence, he may remit to the holder thereof the sum so payable on surrender and any fees or consideration money paid i
No person to whom any licence 1[or exclusive privilege] has been granted under this Act shall have any claim to the renewal of such licence 2[or exclusive privilege] or save as provided in Section 43, any claim to compensation on the determination thereof.
CASE LAWS :
The provisions under Section 45 of the Bihar and Orissa Excise Act relates to the bar of right to renewal of licence and to compensation - In a case under Section 45 of the Act, the Hon'ble Orissa High Court held that by virtue of Excise Policy for 1994-95 as well as Govt. Order dated 4. 1. 1992, the right of the petitioner, who was already holding the exclusive privilege, licence accrues for renewal, and he is entitled to the privileges - Once the Government passes an order indicating its policy for setting the privilege, it cannot be permitted to deviate from the same
(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 licence after the cancellation thereof), and in the case of an exclusive privilege, at any time-
(a) take the grant under management, at the risk and loss of the 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 1[or exclusive privilege] granted to any person under this Act is withdrawn under Section 43, or surrendered under Section 44, the Collector may, after
2[lf any person, in contravention of this Act, or of any Rule, notification or order made, issued or given, or of any licence, permit or pass granted under this Act-
(a) imports, exports, transports, manufactures, collects, possesses or sells 3[any intoxicant];
(b) cultivates any hemp plant or collects or sells any portion of the hemp plant from which any intoxicating drug can be manufactured; or
(c) taps or causes to be tapped, or draws or causes to be drawn, tari from any tari producing tree; or
(d) bottles any liquor for purposes of sale; or
(e) constructs or works any distillery or brewery or other manufacture in which liquor is manufactured; or
(f) uses, k
Whoever contravenes the provision of Section 24-A shall, on conviction, be punishable with imprisonment for a term which shall not be less than 3[two years] but may extend to 3[five years] and also with fine which shall not be less than 3[five thousand rupees] but may extend to 3[twenty thousand rupees].
4[* * *]
2. Inserted by Act 11 of 1978.
3. Substituted by Orissa Act 2 of 1999.
4. Omitted ibid.
If any person-
(a) alters or attempts to alter any denatured spirit or methyl alcohol, whether manufactured in India, or not, or any preparation containing denatured spirit, with the intention that such spirit, alcohol or preparation 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
(b) has in his possession any spirit, alcohol or preparation in respect of which he knows or has reasons to believe that any such alteration or attempt has been made.
he shall be liable to imprisonment for a term 6[which shall not be less than 7[seven years] but may extend to ten years and also to fine which shall not be less than 7[twenty-five thousand rupees] but may extend to 7[one lakh rupees]].
&
In prosecutions 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 licensed manufacturer or licensed vendor, or any person in his employ and acting on his behalf;
mixes, or permits to be mixed with any 1[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, XLV of 1860;
or has in his possession any 1[intoxicant] in respect of which such admixture has been made;
he shall be liable to imprisonment for a term 2[which shall not be less than 3[seven years] but may extend to 3[ten years] and also to fine which shall not be less than 3[fifty thousand rupees] but may extend to 3[one lakh rupees]].
1. S
Whoever mixes or permits to be mixed with any liquor sold or manufactured or possessed by him any noxious drug or any foreign ingredient likely to cause grievous hurt or death to human beings, shall, on conviction, be punishable -
(a) if as a result of such an act, death is caused to any person, with imprisonment for life and shall also be liable to fine which may extend to ten lakh rupees;
(b) if as a result of such an act, grievous hurt is caused to any person, with imprisonment of either description for a term which may extend to ten years and shall also be liable to fine which may extend to five lakh rupees.
(c) if as a result of such an act, any other consequential injury is caused to any person, with imprisonment for a term of one year and shall also be liable to fine which may extend to
If any licensed manufacturer or licensed 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, XLV 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;
and such marking or dealing does not amount to an offence punis
(1) If any licensed vendor, or any person in his employ and acting on his behalf;
(a) in contravention of Section 25, employs or permits to be employed, in any part of his licensed premises referred to in that Section 3[any person under the age of eighteen years or any woman]; or
(b) sells any 4[intoxicant] to a person who is drunk or intoxicated; or
(c) sells or delivers any spirit or intoxicating drug to any 5[person] apparently under the age of 6[twenty-one years]; whether for consumption by such 5[person] or by any other person; and whether for consumption on or off the premises of such vendor; or
(d) permits drunkenness, intoxication, disorderly conduct or gaming on the premises of such vendor; or
(
If any person, without lawful authority, has in his possession any quantity of any 2[intoxicant], knowing, or having reason to believe, the same to have been unlawfully imported, transported or manufactured, or knowing; or having reason to believe that the prescribed duty has not been paid thereon, he shall be liable to imprisonment for a term which may extend to 1[three years], or to fine which may extend to 1[twenty thousand rupees], or to both.
2. Substituted by A.L.O. 1937, for "excisable articles."
(1) If any chemist, druggist apothecary, or keeper of dispensary allows any 2[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 1[three years], or to fine which may extend to 1[twenty thousand rupees], or to both.
(2) If any person not employed as aforesaid consumes any such 2[intoxicant] on such premises, he shall be liable to fine which may extend to two hundred rupees.
1. Substituted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).
2. Substituted by A.L.O. 1937, for "excisable articles."
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 3[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 any of the conditions of the licence, 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 1[twenty thousand rupees], and in case (b) or case (c) to fine which may extend to 1[fifty thousand rupees].
3. Substituted by A.L.O., 1950, for "Pr
(1) When any 2[intoxicant] has been imported, exported, transported, manufactured or sold or is possessed by any person on account of any other person, and such other person knows or has reason to believe that such import, export, transport, manufacture or sale was, or that such possession is, as his account the article shall, for the purposes of this Act, be deemed to have 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 1[intoxicant] on account of another person from liability to any punishment under this Act for the unlawful import, export, transport, manufacture, sale or possession of such article.
1. Substituted vide O.A. No. 10 of 2006, O.G.E.
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 licence, 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 2[intoxicant] 3[* * *] 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.
2. Substituted by A.L.O. 1937, for "excisable articles."
3. The words 'other cocaine' were repealed by the Dangerous Drugs Act 2 of 1930.
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 provisions 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, or such rank as the 1[State Government] may, by notification, prescribe, who is exercising powers of a Collector, shall be deemed to be a Judicial proceeding, within the meaning of Section 228 of the Indian Penal Code, XLV of 1860.
1. Substituted by A.L.O., 1950, for "Provincial Government."
Whoever attempts to commit any offence punishable under this Act shall be liable to the punishment provided for such offence.
If any person, after having previously been convicted of an offence punishable under Section 47, 4[Section 48-A,Section 49,Section 52] Section 55, or Section 56, or under similar provisions in the 2 [Bengal Excise Act, V 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 XXII of the Code of Criminal Procedure, V of 1898, from being so tried.
2. Printed in the Bengal Code, Vol. III, 1913: 15 Edn. Page 625.
4. Substituted by Orissa Act 2 of 1999.
(1) Whenever an offence has been committed which is punishable under this Act, the 3[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 3[intoxicant] wilfully imported, transported, manufactured in possession or sold along with, or in addition to; any 3[intoxicant] which is liable to confiscation under Sub-section (1);
and the receptacles, packages and covering in which any such 3[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
(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 fines as the Magistrate think 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 be 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, tha
(1) The Collector or any Excise Officer specially empowered by the 1[State Government] in this behalf, not below the rank of Deputy Collector or Superintendent of Excise -
(i) may, subject to any restrictions imposed by any Rules made under Clause (k) of Section 89, accept from any person whose 2[exclusive privilege], licence, 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 two hundred rupees, in lieu of such cancellation or suspension or by way of composition for such offence, as the case may be; and
(ii) in any case in which any property has been seized as being liable to confiscation under Section 66, may,
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 1[State Government] may, by 2[notification, prescribe],
may, subject to any restriction prescribed by the 1[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 manufacturer of or stores any 3[intoxicant]; and
(ii) enter and inspect, at any time during which the same may be open, any place in which any 3[intoxicant] is kept for place as aforesaid; and
(iii) examine the ac
Any of the following persons, namely :
(a) any officer of the Excise, Police, Salt, Customs or Land Revenue Department; or
(b) any person empowered by the 1[State Government] in this behalf, by notification;
may, subject to any restrictions prescribed by the 1[State Government] by Rule made under Section 89-
(i) arrest without warrant any person found committing an offence punishable under Section 47, Section 49, Section 55, or Section 56; and
(ii) size 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
(iii) detain and search any p
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 1[intoxicant], materials, still, utensil, implement or apparatus in respect of which the alleged offence has been, or is likely to be committed, or any document which throws or is likely to throw any light on the alleged offence.
1. Substituted by A.L.O., 1937, for "excisable article."
The Collector or any Sub-divisional 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, or direct a search to be made in his presence of, any place for the search of which he is competent to issue search-warrant under Section 72.
Whenever any Excise Officer not below such rank as the 1[State Government] may, by 2[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 cencealing 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, may arrest, any person found in such place whom he has reason, to believe to have committed or abetted any such offfence aforesaid.
&
(1) Every officer of the Police Salt, Customs and Land-Revenue Department, shall be bound, subject to any Rule 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 1[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, sarbarakars, 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. Substituted by A.L.O" 1937, for "excisable article".
(1) A, Collector may, without the order of a Magistrate, investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's jurisdiction would have power to inquire into or try under the provisions of Chapter XV of the Code of Criminal Procedure, V of 1898, relating to the place of inquiry or trial.
(2) Any other Excise Officer specially 2[empowered] in this behalf by the 3[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.
2. For a notification under Section 77 (2) or Section 78 (a) See L.S.R
4[(1) The Collector or any Excise Officer empowered under Sub-section (2) of Section 77, may, after recording in writing the reason for suspecting the commission of an offence under this Act which he is empowered to investigate, exercise -
(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 Code of Criminal Procedure, 1973, and
(b) any of the powers conferred upon such Police Officer in respect of cognizable offences by Clause (a) of Sub-section (1) of Section 41 and by Section 55 of the said Code, relating to the offences punishable under Sections 47, 49, 52, Clauses (a) and (b) of Section 52-A, Sections 53, 55 and 56 of this Act,
and the said provisions of the said Code shall apply accor
3[* * *]
3. Section 79 omitted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006)
(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 before or forwarded to - .
(a) the Collector or an Excise Officer empowered under Section 77, Sub-section (2), to investigate the case; or
(b) the nearest Excise Officer who has authority to release arrested persons on bail or on their own bond; or
(c) the officer-in-charge of the nearest police station, whoever is nearer.
&nb
(1) All officers-in-charge of police stations shall take charge of and keep in safe custody; pending the orders of a Magistrate, or 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 such articles to the police station or who may be deputed for the purpose by an official superior, to affix his seal to such articles and to take samples of and from them.
(2) All samples so taken shall be sealed with the seal of the officer-in-charge of the police station.
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.
Any person arrested for an offence under this Act shall be informed as soon as may be the grounds for such arrest and shall be produced before the nearest Magistrate within a period of twenty-four hours of such arrest excluding the time necessary for the journey 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 Section 167 of the Code of Criminal Procedure, V of 1898, 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. Substituted by A.L.O. 1951 (3rd Amendment).
2[(1) Except otherwise expressly provided in this Act, the provisions of the Code of Criminal Procedure Code, 1973 relating to arrests, detention in custody, searches, summones, warrants or arrest, search warrants, the production of persons arrested, enquiry and trial of offences shall apply, so far as may be, to arrests, detention in custody, searches, summons, warrants of arrests, search warrants, the production of persons arrested, enquiry and trial of offences under this Act.]
(2) For the purpose 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 the purpose of the said provisions of the said Code, be deemed to be Police Officers.
2
The provision of Chapter XXXIII of the Code of Criminal Procedure, 1973, shall apply to bail and bonds :
Provided that no person accused of an offence punishable for a term of imprisonment of seven years or more under this Act shall be released on bail or on his own bond unless -
(i) the Public Prosecutor or the Assistant Public Prosecutor, as the case may be, has been given an opportunity to oppose the application for such release, and
(ii) where the Public Prosecutor or the Assistant Public Prosecutor, as the case may be, oppose the application, the Court is satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likely to commit any offence while on bail.]
1. Inserted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e
2[* * *]
2. Omitted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).
2[* * *]
2. Omitted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).
2[* * *]
2. Omitted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).
(1) The 3[State Government] may make 4rules to carry out the objects; of this Act or any other law for the time being in force relating to the excise-revenue.
(2) In particular, and without prejudice to the generality of the foregoing provisions, the 3[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 (8);
(c) for declaring in what cases or classes of cases and to what authorities appeal shall lie from orders; whether original or appellate passed under this Act or under any rule made hereunder, and for prescribing the time and mann
The Board may make 1[rules];
(1) for regulating the manufacture, supply, or storage of any 2[intoxicant], and in particular, and with prejudice to the generality of this provision may make rules for regulating -
(a) the establishment, inspection, supervision, management and control of any place for the manufacture, supply or storage of any 2[intoxicant], and the provision 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 drugs can be manufactured or produced, and the manufacture or production of intoxicating drugs therefrom;
&nbs
Any power conferred by this Act on the Board may be exercised from time to time as occasion requires.
All rules made, and notifications issued, under this Act shall be published in the 2[Official Gazette]. and on such publication shall have effect as is enacted in this Act.
2. Substituted by A.L.O. 1937, "excisable article".
(1) The following moneys namely:
(a) all excise revenue;
(b) any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under Section 46; and
(c) all amounts due to the 3[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 3[recovery of arrear of land revenue].
(2) When a grant has been taken under management by the Collector, or has been transferred by him under Section 46, the Collector may recover, in any manner authorised by Sub-section (1), any money due to the grantee by any less
The 2[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 1[intoxicant] from all or any of the provisions of this Act, either throughout the 2[State of Orissa] in or any special local area, or for any specified period or occasion, or as regards any specified class of persons.
1. Substituted by A.L.O. 1937, "excisable article".
2. Substituted by A.L.O. for 1950, "Provincial Government".
No suit shall lie in any Civil Court against the 2[Government] or any Excise Officer for damages for any act in good faith done or ordered to be done in pursuance of this Act of any other law for the time being in force relating to the excise revenue.
2. Substituted by A.L.O. for 1950, "Provincial Government".
No Civil Court shall try any suit against the 2[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 2[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.
2. Substituted by A.L.O. for 1950, "Provincial Government".
Section 261 of the 4Bengal Municipal Act, III of 1884, shall not apply to -
(a) any distillery, brewery, warehouse, or other place of storage licensed, established, authorised or continued under this Act; or
(b) the premises used for the manufacture or sale of any 1[intoxicant] by the holder of a licence granted under this Act for such manufacture or sale.
4. Repealed and re-enacted by the Municipal Act, 1950.
(1) On and from the commencement of the Act, the 2[Bengal Excise Act V of 1909,] shall cease to be in the 1[State of Orissa] and, for the purpose of Section 5 of the 3[Bengal General Clauses Act, 1899, shall be deemed to have been repealed in the said State and to be re-enacted by this Act.]
(2) Every licence, permit or pass which was granted under any Section of the 2[Bengal Excise Act, 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.
1. Substituted by A.L.O. 1950, "Provincial Government".
2. Printed in the Bengal Code, Edn. 1913. 15 Vol.
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