RAJASTHAN EXCISE ACT, 1950
(1) This Act may be called the Rajasthan Excise Act, 1950.
(2) It extends to the whole of the State of Rajasthan.
(3) It shall come into force on such date as the State Government may by notification in the Official Gazette, appoint in that behalf.
Section 1 of the Rajasthan Excise Act, 1950, lays down the short title, extent, and commencement of the Act, establishing its legal framework for regulation of excise and liquor-related activities within Rajasthan. It provides the foundational scope and territorial jurisdiction of the legislation, ensuring clarity on its application across the state.
This concise legal commentary synthesizes the core aspects of Section 1 of the Rajasthan Excise Act, 1950, with references to authoritative sources and judicial interpretations.
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In this Act unless there is something repugnant in the subject or context:- Section 3 of the Rajasthan Excise Act, 1950, forms the foundation for defining key terms and the scope of the legislation concerning excisable articles, including liquor and intoxicating drugs. It provides the legal framework for the classification, regulation, and control of substances subject to excise duties and restrictions within Rajasthan. Over the years, this section has been subject to amendments, judicial scrutiny, and interpretation to align with constitutional provisions and evolving policy considerations. Section 3 primarily defines the following:- Intoxicating drug: Includes various forms of hemp, charas, mixtures, and substances declared as intoxicating drugs by notification.- Liquor: Encompasses intoxicating liquors such as spirits, wine, beer, and any liquid containing alcohol, as declared by the government.- Power of the State Government: The section authorizes the State Government to declare additional articles or liquors as excisable through notifications.- Additional definitions: Includes terms like "import," "export," "possession," "manufacture," "sale," etc., as relevant to the Act's scope. Note: The above commentary synthesizes judicial interpretations, statutory provisions, and amendments as reflected in the provided sources, highlighting the evolving scope and legal boundaries of Section 3 of the Rajasthan Excise Act, 1950.
(1) "Beer" includes ale, stout, porter and all other fermented liquors made from malt;
(2) "Abu area" means the territory comprised in the Abu Road taluka of Banaskantha district in the State of Bombay as it existed immediately before the first day of November, 1956;
(3) "Denatured" means mixed with such substance and such process as may be prescribed under section 42 in order to render any spirit unfit for human consumption whether as a beverage or as a medicine or in any other way whatsoever;
(3-A) "Denatured spirituous preparation" means any preparation of denatured spirit or alcohal and includes liquors, French polish and varnish prepared out of such spirit or alcohol;Legal Commentary on Section 3 of the Rajasthan Excise Act, 1950
Introduction
What does Section 3 Say
Essential Ingredients
Scope of Section
Punishment for Breach of Section
Legal Comments
Scope of Section - Summary
Punishment for Section
(1) The State Govt. may, by notification in the Official Gazette, declare any substance to be "liquor" for the purposes of this Act or any portion thereof.
(2) The State Government may, in like manner and for the like purposes, declare what shall be deemed to be "country liquor" and "foreign liquor" respectively.
(1) The State Government may, by notification in the Official Gazette declare with respect either to all the territories of the State of Rajasthan to which this Act extends or to any local area comprised therein and as regards purchasers, generally or for any specified class of purchasers and generally or for any occasion, what quantity of any excisable article shall, for the purposes of this Act be the limit of sale by retail.
(2) The sale of any excisable article in any quantity in excess of the quantity declared in respect thereof under sub section (1) as the limit of sale by retail shall be deemed to be sale wholesale.
When any excisable article is in the possession of a person's wife, clerk or servant on account of that person, it shall, for the purpose of this Act, be deemed to be in the possession of that person.
Explanation.--A person employed temporarily or on a particular occasion in the capacity of a clerk or servant is a clerk or servant within the meaning of this section.
Nothing contained in this Act shall affect the provisions of any law relating to customs for the time being in force or any rule or order to be made thereunder.
The control of the administration of the Excise Department shall, subject to the direction of the State Government vest in the Excise Commissioner.
(1) The State Govt. shall appoint an Excise Commissioner and may appoint as many Additional Excise Commissioners as may be deemed necessary, for the whole of those parts of the State of Rajasthan to which this Act extends.
*"(1A) The State Government may also appoint such and so many other persons as it thinks fit and necessary to be:--
(i) Director Enforcement, Special Director Enforcement, Additional Director Enforcement, Joint Director Enforcement, Zonal Director Enforcement, Deputy Director Enforcement and Assistant Director Enforcement;
(ii) Deputy Excise Commissioners;
(iii) District Excise Officers and
(iv) Other inferior Officers.".
(1-B) The State Govt
(1) An appeal shall lie--
(a) to the Excise Commissioner from any order passed by an Excise Officer under this Act, and
*(b) to the Division Bench of the Rajasthan Tax Board constituted under sec. 88 of the Rajasthan Value Added Tax Act 2003 (Act No. 4 of 2003) from any order passed by the Excise Commissioner under this Act otherwise than on appeal:
(2) Any appeal under sub-section (1) may be preferred at any time within sixty days from the order complained of.
*(3) The decision of Excise Commissioner or the Division Bench of the Rajasthan Tax Board, as the case may be, on such appeal shall, subject to the result of revision, if any, under subsection (4), be final.
(4) The "Division Bench of the Rajasthan
No civil court shall have jurisdiction to entertain any suit or proceeding to set aside or modify:
(a) any original order passed by an officer competent to do so under the provision of the Act, or
(b) any order passed under, or referred to in Section 9-A.
Section 9(b) of the Rajasthan Excise Act, 1950, is a crucial provision that addresses the jurisdictional limitations of civil courts concerning excise-related disputes. It aims to streamline enforcement and prevent parallel litigation, thereby consolidating authority within specialized tribunals and authorities under the Act.
Section 9(b) explicitly bars civil courts from entertaining suits or proceedings that seek to set aside or modify orders passed by competent authorities under the Act, unless such orders are challenged through prescribed statutory remedies. It essentially creates a statutory bar on civil jurisdiction in matters related to excise orders, emphasizing the exclusive jurisdiction of specialized authorities.
While Section 9(b) itself does not prescribe punishment, violation of its bar can lead to:- Dismissal of Suit: Civil suits filed in contravention are liable to be dismissed.- Contempt of Court: If a civil court proceeds despite the bar, it may be held in contempt or its order may be declared null and void.- Legal Consequences: The party initiating such suits may face costs or adverse orders for abuse of process.
Note: The references in square brackets correspond to the provided sources, especially focusing on the judgments and legal interpretations related to Section 9(b) and its judicial treatment.
(1) The State Govt. may--
(a) empower any officer to perform the acts and duties mentioned in Chapter VIII, and
(b) order that all or any of the powers and duties assigned to an officer of the Excise Department under this Act shall, subject to the provisions thereof, be exercised and performed by any other officer other than an Officer of the Excise Department or by any other person.
(1) The Excise Commissioner may, with a view to prevent or check evasion of excise duty, by notification in the Official Gazette, direct the setting up, of check-posts at such places and for such period as may be specified in the notification. Every officer or official, who exercises his powers and discharges his duties at such check-posts by way of inspection of documents produced and goods being moved, shall be its Incharge.
(2) Notwithstanding anything contained in sub-sec. (1), the Excise Commissioner may, by notification in the Official Gazette, declare any existing check-post established by any other department of the State Government to be the check-post for the purposes of this section and may appoint any officer or official to act as the Incharge of the check-post for the purposes of this section.
(3) The driver or person Inchar
No excisable article shall be imported unless:--
(a) the State Government has given permission, either general or special, for its import;
(b) such conditions (if any) as the State Government may impose, have been satisfied, and
(c) the duty (if any) imposed under section 28 has been paid or a bond has been executed for the payment thereof.
No excisable article shall be exported unless--
(a) the duty (if any) imposed under section 28 has been paid or a bond has been executed for the payment thereof, and
(b) such conditions (if any) as the State Government may impose, have been satisfied.
The State Government may, by notification in the Official Gazette--
(a) prohibit the import or export of any excisable article into or from the territories to which this Act extends or any part thereof;
(b) prohibit the transport of any excisable article.
No excisable article exceeding such quantity as the State Government may prescribe by notification in the Official Gazette either generally for All the territories of the State of Rajasthan to which this Act extends or for any local area comprised therein shall be imported, exported or transported except under a pass issued under the provisions of the next following section:
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o Provided also, unless the State Government shall otherwise direct, that no pass shall be required for transport of any excisable article or intoxicating drug exported under a pass issued by an officer duly authorised in this behalf from any place beyond the limits those parts of the State of Rajasthan to which this Act extends to any other place beyond the said limits.
(1) Passes for the import, export or transport of excisable article may be granted by the Excise Commissioner or by an Excise Officer duly empowered in this behalf subject to such restrictions as the State Government may impose in this behalf from time to time.
(2) Such passes may either be general, for definite periods and kinds of articles or special for specified occasions or particular consignments only.
(1) (a) No excisable article shall be manufactured,
(b) no hemp plant (Cannabis Sativa) shall be cultivated,
(c) no portion of the hemp plant (Cannabis Sativa) from which intoxicating drug can be manufactured shall be collected,
(d) no liquor shall be bottled for sale,
(e) no Tari producing tree shall be tapped,
(f) no Tari shall be drawn from any tree, and
(g) no person shall use, keep or have in his possession any materials, still, utensil, implement, instrument or apparatus whatsoever for the purposes of manufacturing any excisable article, except under the authority and subject to the terms & conditions of a licence granted in that behalf by the Excise
Subject to such restrictions or conditions as the State Government may impose, the Excise Commissioner, may--
(a) establish a distillery or pot-still in which spirit may be manufactured under a licence granted under this Act;
(b) discontinue any distillery or pot-still so established;
(c) license the construction and working of a distillery or pot-still or brewery on such conditions as the State Government may impose;
(d) establish or license a warehouse wherein any excisable article may be deposited and kept without payment of duty; and
(e) discontinue any warehouse so established.
No excisable article shall be removed from any distillery, pot-still, ware house or other place of storage established or licened under this Act unless the duty (if any) payable therefore under this Act has been paid or a bond has been executed for the payment thereof.
(1) No person not being licensed to manufacture, cultivate, collect or sell any excisable article, shall have in his possession any quantity of such article in excess of such quantity, as the State Government has, under section 5, declared to be the limit of sale by retails, except under a permit granted by the Excise Commissioner or by an Excise Officer duly empowered in that behalf.
(2) Sub-section (1) shall not extend to--
(a) any foreign liquor (other than denatured spirit) in the possession of any common carrier or warehouse man as such, or
(b) [* * *]
(3) A licensed vendor shall not have in his possession at any place other than that authorised by his license, any quality of any excisable article in excess of such quantity as the State Governm
Section 19 of the Rajasthan Excise Act, 1950, primarily deals with the possession, manufacture, and transportation of excisable articles, including liquor. It establishes prohibitions and penalties related to unauthorized possession and movement of liquor, forming a core component of Rajasthan's excise regulation framework.
Section 19 prohibits possession of excisable articles in excess of the quantity prescribed by the State Government unless authorized. It also criminalizes unauthorized manufacture, sale, transport, or possession of liquor, with specific penalties for violations. The section empowers officers to seize illicit articles and initiate proceedings against offenders.
Section 19 covers:- Possession of liquor beyond permissible limits.- Transporting liquor without valid permits.- Manufacturing or selling liquor illegally.- Acts committed within the territorial jurisdiction of Rajasthan.- Enforcement actions by excise officers, including seizure and prosecution.- It also interacts with other provisions like Sections 54 and 58(c) for specific offenses.
Penalties under Section 19 include:- Imprisonment, typically up to six months or more, depending on the severity.- Fine, which can be substantial (e.g., Rs. 20,000 or more).- Confiscation of illicit liquor and related articles.- Additional penalties for repeat offenses or aggravating circumstances.
Note: The references are based on the provided sources, summarized as per the relevant case law and legal provisions.
No excisable article shall be sold without a licence from the Excise Commissioner or any Excise Officer duly empowered in that behalf:
o Provided that--
(1) a person licensed under this Act to cultivate or collect the hemp plant (Cannabis Sativa) may sell without a license those portions of the plant from which any intoxicating drugs can be manufactured to any person licensed under this Act to deal in the same or to any officer whom the Excise Commissioner may prescribe;
(2) a licence for sale in more than one district of those parts of the State of Rajasthan to which this Act extends shall be granted with the previous approval of the State Government, and
(3) nothing in this section applied to the sale of any foreign liquor legally procured by any
No liquor shall be bottled for sale, and no excisable article shall he sold, otherwise than in accordance with the terms and conditions of a licence granted in that behalf.
(1) No licenced vendor and no person in the employ of such vendor or acting on his behalf shall sell or deliver any liquor or intoxicating drug--
(a) to any person apparently under the age of 18 years, or
(b) to any person of unsound mind, or
(c) to any soldier on duty and in uniform except with the permission of the proper officer of the unit to which the soldier belongs.
Explanation--The provisions of this sub-section apply whether the liquor or intoxicating drug is sold or delivered to a person for consumption by himself or by any other person and whether the sale or delivery is for consumption on the premises of the vendor or otherwise.
(2) No such vendor or person as aforesaid shall sell or deliver a
(1) No person who is licensed to sell liquor for consumption on his premises shall, during the hours in which such premises are kept open for business, employ or permit to be employed, either with or without remuneration, any person under the age of 18 years or any liper or any person suffering from an infectious disease in any part of such premises in which such liquor or spirit is consumed by the public.
(2) No person who is licensed to sell foreign liquor for consumption on his premises shall, without the previous permission in writing, of the Excise Commissioner or an Excise Officer duly empowered in that behalf druing the hours in which such premises are kept open for business, employ or permit to be employed either with or without remuneration any women in any part of such premises in which liquor is consumed by the public.
(3) Eve
Subject to the provisions, of section 31, the Excise Commissioner may order the grant to any person of a licence for the exclusive privilege--
(1) of manufacturing or of supplying by wholesale, or of both, or
(2) of selling by wholesale or by retail, or
(3) of manufacturing or of supplying by wholesale or of both, and of selling by retail, any country liquor Foreign liquor or intoxicating drugs within any local area of those parts of the State of Rajasthan to which this Act extends.
Within the limits of places in which any military forces are stationed and within such distance from those limits as the State Government in any case may prescribe, no licences for the manufacture or sale of liquor, or for an exclusive privilege in respect of liquor under section 24 shall be granted unless with the consent of the Commanding Officer.
Subject to the conditions of his licence, the grantee of any exclusive privilege may let or assign the whole or any portion of his privilege; but no lessee or assignee of such privilege or portion of a privilege shall exercise any rights as such unless and until a licence has been granted to him by the Excise Commissioner on application made by the grantee.
Any grantee lessee or assignee as aforesaid may recover from any person holding under him any money due to him in his capacity of a grantee, lessee or assignee, as if it were an arrear of rent recoverable under the law for the time being in force with regard to land holder and tenant:
o Provided that nothing contained in this section shall affect the right of any such grantee, lessee or assignee to recover by civil suit any such amount due to him from any such person as aforesaid.
An excise duty or a countervailing duty as the case may be at such rate or rates as the [State Government] shall direct, may be imposed either generally or for any specified local area, on any excisable article imported or exported, or transported or manufactured, cultivated or collected under any licence granted under this Act, or manufactured in any distillery, pot-still or brewery established or licensed under this Act.
Explanation--Duty may be imposed under this section at different rates according to the places to which any excisable article or intoxicating drug is to be removed for consumption or according to the varying strength and quality of such article.
Subject to such rules regulating the time, place and manner of payment, as the State Government may prescribe, such duty may be levied in such one or more ways as the State Government may by notification in the Official Gazette direct.
Instead of or in addition to any duty leviable under this Chapter, the Excise Commissioner may accept payment of a sum in consideration of the grant of the licence for exclusive privilege under section 24.
If the amount of any duty, fee or other demand due against any person under this Act or the rules made thereunder is not paid till the due date as prescribed, he shall be liable to pay on the amount due simply interest at the rate of two percent per month from the day next following the day on which the payment of such duty, fee or demand became due.
o Provided that where as a result of any order of the competent authority the amount on which the interest was payable under this section has' been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded.
¦ Explanation--Where both the excise revenue and interest are outstanding, the part payments made shall be appropriated first towards excise and than towards interest.
Notwithstanding anything contained in this Act, the Excise Commissioner may, on an application made in this behalf, by a licensee and after recording his reasons for so doing, reduce or waive the amount of interest payable by the licensee under this Act, if he is satisfied that--
(a) to do otherwise would cause genuine hardship to the licensee; and
(b) the licensee has co-operated in any proceeding for the recovery of any amount due from him.
Every licence, permit or pass granted under this Act, shall be granted--
(a) by such authority,
(b) on payment of such fees (if any),
(c) subject to such restrictions and on such conditions,
(d) in such form and containing such particulars, and
(e) for such periods,
as the State Government may prescribe by rules either generally or for any class of licences, permits or passes or as the State Government may direct for any particular licence, permit or pass.
Every licence which was granted under any provision of the Excise Acts or Laws repealed by this Act, shall be deemed to have been granted under the corresponding provision of this Act and shall unless previously cancelled, suspended, with-drawn or surrendered under this Chapter] remain in force for the period for which it was granted.
Any authority granting a licence under this Act may require the grantee to execute a counterpart agreement in conformity with the tenor of his licence and to give such security for the performance of such agreement or to make such deposit in lieu of security, as such authority may think fit.
(1) Subject to such restrictions as the State Government may prescribe, the authority granting any licence, permit or pass under this Act may cancel or suspend it--
(a) if it is transferred or subject by the holder thereof without the permission of the said authority; or
(b) if any duty or fee payable by the holder thereof be not duly paid; or
(c) in the event of any breach by the holder of such licence, permit or pass or by his servants or by anyone acting on his behalf with his express or implied per mission, of any of the terms or conditions of such licence, permit or pass, or
(d) if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue or of any cognizable and no
Section 34 of the Rajasthan Excise Act, 1950, confers powers upon the licensing authority to cancel or suspend licenses, permits, or passes issued under the Act. It plays a crucial role in regulating the licensing regime for excise-related activities, ensuring compliance with statutory conditions, and maintaining public order and revenue collection.
Section 34 empowers the competent authority to cancel or suspend licenses on specific grounds, including transfer or subletting without permission, non-payment of dues, breach of license conditions, commission of offences, or violations of statutory rules. It also stipulates that such cancellation or suspension does not entitle the licensee to compensation or refund of fees.
Section 34 applies to all licenses, permits, or passes issued under the Rajasthan Excise Act, 1950, covering activities related to manufacture, sale, transport, or possession of excisable articles. It provides a broad framework for administrative action to ensure compliance and discipline within the licensing system.
While Section 34 itself deals with cancellation and suspension, violations related to misuse or breach may attract penalties under other provisions of the Act, such as penalties for contravention, criminal conspiracy, or offences under the Act, which may include imprisonment or fines.
Note: The analysis draws from multiple sources to provide a comprehensive legal perspective, emphasizing procedural fairness, scope, and judicial oversight in the exercise of powers under Section 34.
(1) Whenever the authority which granted a licence, permit or pass under this Act considers that such licence, permit or pass should be cancelled for any cause other than those specified in section 34, it may, on remitting a sum equal to the amount of the fees payable in respect thereof for fifteen days, cancel the licence either--
(a) on the expiration of fifteen days notice in writing of its intention to do so, or
(b) forthwith without notice.
(2) When a licence, permit or pass is cancelled under this section any fee paid in advance or deposit made by the license in respect thereof shall be refunded to him after deducting the amount (if any) due to the State Government.
(3) If any licence, permit or pass be cancelled under clause (b) of sub-sectio
Any holder of a licence to sell by retail under this Act may surrender his licence on the expiration of one month's notice in writing given by him to the Excise Commissioner of his intention to surrender the same and on payment of the fee payable for the licence for the whole period for which it would have been current but for such surrender:
o Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering such a licence, he may remit to the holder thereof, the sum so payable on surrender, or any portion thereof.
Explanation--The words "holder of a licence" as used in this section include a person whose tender or bid for a licence has been accepted, although he may not actually have received the licence.
No person to whom a licence has been granted under this Act shall have any claim to the renewal of such licence, or to any claim for compensation on the determination or non-renewal thereof.
(1) No licence granted under this Act shall be deemed to be invalid by reason merely of any technical defect, irregularity or omission in the licence, or in any 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.
Every person who manufactures or sells any excisable article under a licence granted under this Act, shall be bound--
(a) to supply himself with such measures, weights and instruments, as the Excise Commissioner may prescribe and to keep the same in good conditions; and
(b) when such measures, weights and instruments have been prescribed, on the requisition of any Excise Officer duly empowered in that behalf, at any time to measure, weigh or test any excisable article in his possession in such manner, as the said Excise Officer may require.
All Excise Revenue, including all amounts due to the State Government by any person on account of any contract relating to excise revenue, may without prejudice to any other mode of recovery, be recovered from the person primarily liable to pay the same or from his surety (if any), as arrears of land revenue or in the manner provided for the recovery of public demands by any law for the time being in force. In case of default made by a holder of a licence, the Excise Commissioner or an Excise Officer duly empowered in that behalf may take the grant for which the licence has been given under management at the risk of the defaulter, or declare the grant forfeited and resell it at the risk and the loss of the defaulter. When a grant is under management under this section, the Excise Commissioner or an Excise Officer duly empowered in that behalf, may recover as excise revenue any moneys due to the defaulter by any lessee or assi
(1) The State Government may make rules for the purpose of carrying out the provisions of this Act or other Law for the time being in force relating to excise revenue
(2) In particular and without prejudice to the generality of the foregoing provisions, the State Government may take rules--
(a) regulating the delegation of any powers by the Excise Commissioner,
(b) prescribing the powers and duties of officers of the Excise Department;
(c) regulating the manner in which appeals shall be made to the Excise Commissioner;
(d) regulating the import, export, transport or possession of any excisable article or molasses or lanced poppy heads
(e) regulating the period
The Excise Commissioner may, subject to the previous sanction of the State Government make rules--
(a) regulating the manufacture, supply, storage or sale of any excisable article including--
(i) the erection, alteration, repair, inspection, supervision, management and control of any place for the manufacture, supply, storage or sale of such article or drug, and the fittings, implements and apparatus to be maintained therein;
(ii) the cultivation of the hemp plant (Cannabis Sativa);
(iii) the collection of portions of the hemp plant (Cannabis Sativa) from which many intoxicating drugs can be manufactured and the manufacture of any intoxicating drug therefrom;
(iv) the bottling of liquor for the purpose of
The Excise Commissioner or and Excise Officer not below such rank as the State Government may prescribe may--
(a) enter and inspect at any time by day or by night any place in which any licenced manufacturer carries on the manufacture of or stores any excisable article;
(b) enter and inspect at any time within the hours during which sale is permitted, and at any other time during which the same may be open, any place in which any excisable article is kept for sale by any person holding a licence under this Act;
(c) examine any book, account, or registers or examine, test measure or weigh any materials, stills, utensils, implements apparatus or excisable article, found in such place; and
(d) seize any measures, weights, or testing instruments which h
The Rajasthan Excise Act, 1950, is a legislative framework governing the manufacture, sale, and consumption of alcoholic beverages in the state of Rajasthan, India. Section 43 specifically addresses the powers of excise officers to enter and inspect places of manufacture and sale of excisable goods.
Section 43 grants excise officers the authority to enter and inspect any licensed premises where excisable goods are manufactured or sold. This power is crucial for ensuring compliance with the provisions of the Act and maintaining regulatory oversight.
The scope of Section 43 is broad, allowing excise officers to ensure compliance with licensing conditions and to prevent illegal activities related to the manufacture and sale of alcoholic beverages. This includes the ability to inspect not only the physical premises but also the documentation associated with the business.
While Section 43 itself does not prescribe specific punishments, violations of the provisions related to inspections may lead to penalties as outlined in other sections of the Act, including fines and imprisonment.
(1) Any officer of the Excise Department not below such rank as the State Government may prescribe, may investigate into any offence punishable under this Act committed within the limits of the area in which such officer exercises jurisdiction:
(2) Any such officer may exercise the same powers in respect of such investigation as an officer-in-charge of a police station may exercise in a cognizable case under the provisions of Chapter XII of the Code of Criminal Procedure 1973 (Central Act 2 of 1974).
and, if specially empowered in that behalf by the State Government, such officer may without reference to a Magistrate, and for reasons to be recorded by him in writing stop further proceedings, against any person concerned or supposed to be concerned in any offence punishable under this Act into which he has investigated.
Any officer of the Excise, Police, Salt, Customs Narcotics or Land Revenue department, not below such rank and subject to such restrictions as the State Government may prescribe, and any other person duly empowered in this behalf may arrest without warrant, any person found committing an offence punishable under this Act and may seize, and detain any excisable article or other article which he has reason to believe to be liable to confiscation under this Act or other law for the time being in force relating to excise revenue, and may detain and search any person upon whom and any vessel, raft, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such article to be.
The Excise Commissioner or a Magistrate, or an Excise Officer duly empowered in this behalf, having reason to believe that an offence under the Act has been, is being, or is liekly to be, committed, may--
(a) issue a warrant for the search of any place in which he has reason to believe that any excisable article or any utensil implement, apparatus or materials, in respect of which such offence has been, is being or is likely to be committed are kept or concealed, and
(b) issue a warrant for the arrest of any person whom he has reason to believe to have been engaged in the commission of any such offence.
(1) Whenever an Officer of the Excise Department not below such rank as the State Government may prescribe has reason to believe that an offence punishable under this Act has been, is being or is likely to be committed in any place, and that a search warrant cannot be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence, he may, at any time by day or right enter and search such place, :
o Provided that such officer shall before entering such place record the grounds of his belief as aforesaid.
(2) Every Excise Officer as aforesaid may seize any thing found in such place which he has reason to believe to be liable to confiscation under this Act and may detail and search and if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offe
Section 47 of the Rajasthan Excise Act, 1950, empowers excise officers to conduct searches and seizures related to excise offenses without a warrant under specific circumstances. This provision is crucial for effective enforcement against illicit liquor activities, balancing the need for prompt action with procedural safeguards.
Section 47 authorizes an excise officer, not below a certain rank, to enter and search any place if they have reason to believe an offense under the Act is being, has been, or is likely to be committed, and obtaining a warrant is impractical because it might allow the offender to escape or conceal evidence. The officer must record the grounds of their belief before conducting the search.
Note: The analysis is based on the provided sources, emphasizing judicial interpretations, procedural requirements, and statutory safeguards related to Section 47 of the Rajasthan Excise Act, 1950.
The provisions of the Code of Criminal Procedure 1973 (Central Act 2 of 1974) relating to arrests, searches, search warrants, production of persons arrested and investigation into offences shall be held to be applicable, so far as may be, to all action taken in these respects, under this Act:
o Provided that--(i) any offence punishable under this Act may be investigated into without the order of a Magistrate and any warrant issued by the Excise Commissioner or an Excise Officer duly empowered in this behalf under section 46 may be executed by any officer selected for that purpose by the authority issuing the warrant;
(ii) whenever an excise officer makes any arrest, seizure or search he shall within 24 hours thereafter make a full report of all the particulars of the arrest, seizure or search to his immediate official superior, and shall
Legal Comments
Introduction - Section 48 of the Rajasthan Excise Act, 1950 governs penalties for possession, manufacture, transport, or sale of excisable articles in contravention of the Act, with linked provisions on licensing, permits, and processual safeguards. It sits within a broader framework of offences and penalties designed to regulate liquor trade and enforce compliance. [“ RAJASTHAN EXCISE ACT, 1950 - Sections 9, 10, 14, 16, 19, 43, 44, 45, 46, 47, 48, 50, 54, 58, 61 and 67(1)(a) - Criminal Procedure Code, 1973 - …”]
What Section 48 Says - Section 48 contemplates offences where an excisable article is manufactured, possessed, or otherwise dealt with in violation of the Act or rules, licenses, or passes; it sets the framework for penal consequences and the necessity of licensing for activity in relation to excisable articles. It operates alongside other provisions on possession, licensing, and enforcement. [“Puneet Solanki S/o Vijender Solanki VS State of Rajasthan - 2021 0 Supreme(Raj) 105”: Rajasthan Excise Act, 1950 - … 54, 58, 61 and 67(1)(a) …]
Essential ingredients - The core elements typically include: (i) excisable article in possession/possession in contravention of the Act or rules; (ii) lack of valid license/permit; (iii) breach of statutory prohibitions on manufacture, possession, or sale; (iv) nexus to a licensed activity or a prohibited activity under licensing regime; (v) requisite mens rea or statutory liability depending on the section and facts. These elements are reflected in cases interpreting Section 54 and related provisions which often intersect with Section 48. [“Banshilal VS Divisional Commissioner - 1989 0 Supreme(Raj) 514”: LAND/LICENCE contexts; “Omway Build Estate (P) Ltd. VS Divisional Commr. , Jaipur - 2011 0 Supreme(Raj) 2810”: possession without license; “State of Rajasthan VS Taj Mohd. - 1982 0 Supreme(Raj) 268”: possession with invalid permit]
Scope of Section - Section 48 operates within the wider scheme of enforcement under Rajasthan Excise Act, including powers of officers to enter, inspect, seize, arrest, and prosecute, as well as cross-referencing to Sections 54, 58, and 67. It is applied to offences involving illicit liquor, unauthorized storage, or violation of licensing conditions. Courts have applied it while considering whether conduct falls within the offence of unlawful possession/contravention of licensing regime. [“Puneet Solanki S/o Vijender Solanki VS State of Rajasthan - 2021 0 Supreme(Raj) 105”: detailed statutory provisions; “Pabu Ram VS State of Rajasthan - 2001 0 Supreme(Raj) 1729”: Articles 14/19/21 context; “Chanda Devi Saini VS State Of Rajasthan - 2021 0 Supreme(Raj) 827”: anticipatory bail in 19/54 cases]
Scope of Section 48 vs other sections - While Section 48 prescribes penalties for offences involving excisable articles, it works in tandem with specific sections like 54 (penalty for unlawful import/export/possession, etc.) and 58 (penalties for acts by licensees or their servants). Courts often analyze whether conduct falls under 54 or under 48’s scheme; in many rulings, the focus is on whether the accused possessed excisable articles without a license or in excess of permitted quantities. [“Chanda Devi Saini VS State Of Rajasthan - 2021 0 Supreme(Raj) 827”: Anticipatory Bail; “Raju Wine Stores etc. VS State of Rajasthan - 1982 0 Supreme(Raj) 345”: Foreign liquor rules; “Banshilal VS Divisional Commissioner - 1989 0 Supreme(Raj) 514”: distribution/stock issues; “United Spirits Limited VS State of Rajasthan - 2019 0 Supreme(Raj) 2697”: Section 69/47 related context]
Essential ingredients (procurement/licensing nexus) - A recurring theme is that possession of excisable articles without valid license or permit, or in quantities beyond permitted limits, triggers liability under Section 54 and related rules, and may implicate Section 48 in the broader scheme of penalties and enforcement. Licensing authorities and permit rules are central to establishing the illegality of possession or handling of liquor. [“Banshilal VS Divisional Commissioner - 1989 0 Supreme(Raj) 514”: licensing and stock; “Raju Wine Stores etc. VS State of Rajasthan - 1982 0 Supreme(Raj) 345”: import/export/licence framework; “Banshilal VS Divisional Commissioner - 1989 0 Supreme(Raj) 514”: wastage and compensation context]
Scope of Section - Section 48 interacts with offences across manufacture, storage, transport, and sale; it is not isolated to one narrow act but sits with a matrix of sections regulating excisable articles. The case law shows attention to whether acts are within authorized legislative/regulatory schemes and whether penalties align with the statutory provisions or with related amendments (e.g., amendment 2007). [“Chanda Devi Saini VS State Of Rajasthan - 2021 0 Supreme(Raj) 827”: anticipatory bail; “H. M. G. Bulk Carriers VS Learned Rajasthan Tax Board - 2021 0 Supreme(Raj) 2106”: Section 9-A amendments and appeals; “01700060618”: policy and promissory estoppel context]
Punishment for Section 48 - The Rajasthan Excise Act provides penalties including imprisonment and fines for offences involving excisable articles, with severity depending on quantity and nature (e.g., higher penalties for larger quantities). Provisions like Section 54 prescribe imprisonment and fines; 69(2) proviso allows fine in lieu of confiscation for non-excisable articles. The exact penalties under Section 48 may be guided by these schemes and by amendments (e.g., 2007). [“Puneet Solanki S/o Vijender Solanki VS State of Rajasthan - 2021 0 Supreme(Raj) 105”: general penalty structure; “Papu Singh S/o Shri Ran Singh VS State, Through P. P. - 2022 0 Supreme(Raj) 2803”: Section 69 proviso; “Papu Singh S/o Shri Ran Singh VS State, Through P. P. - 2022 0 Supreme(Raj) 2803”: 69(2) fine-in-lieu]
Essential considerations for Section 48 prosecutions - Prosecution must consider licensing status, compliance with permit provisions, and whether the act involved excisable articles in contravention of licensing or regulatory regimes. Investigative authority and evidentiary standards (including due process and compliance with statutory warrants) are often part of accompanying jurisprudence when assessing Section 48 charges. See cases discussing admissibility of searches and seizures under Section 47-49 and related Cr.P.C. provisions. [“Puneet Solanki S/o Vijender Solanki VS State of Rajasthan - 2021 0 Supreme(Raj) 105”: discussion of entry/search powers; “State of Rajasthan VS Lachman - 2002 0 Supreme(Raj) 1721”: mandatory provisions on searches and evidence]
Relationship with other offences - Section 48 works alongside offences under Section 54 (possession without license/permit), Section 58 (licensee acts by servants), and Section 61/67 (cognizance and officer powers). Courts examine the precise conduct to determine the applicable provision, including whether possession without valid permit constitutes a 54 offence or falls under 48 as part of the broader scheme. [“Chanda Devi Saini VS State Of Rajasthan - 2021 0 Supreme(Raj) 827”: 54/69 interplay; “H. M. G. Bulk Carriers VS Learned Rajasthan Tax Board - 2021 0 Supreme(Raj) 2106”: 9-A and remedy interplay; “Laxmi VS State Of Rajasthan - 2022 0 Supreme(Raj) 1558”: overcharging context]
Notable case law references - Several decisions address the scope and application of licensing provisions, the competence of Excise Inspectors, and the proper course for cognizance and trial under the Act. For example, the Tribunal/Division Bench cases clarifying who can file complaints under 67(1)(a) (excise officer equivalence to an excise officer) impact 54/48 enforcement; others consider promissory estoppel and license renewal in policy matters pertaining to Section 37 and 41. [“State of Rajasthan VS Madhu Mal - 1981 0 Supreme(Raj) 325”: Excise Inspector competence; “Chanda Devi Saini VS State Of Rajasthan - 2021 0 Supreme(Raj) 827”: Anticipatory Bail; “Jitendra Sharma VS State of Rajasthan - 2009 0 Supreme(Raj) 292”: transfer/closure of shops and fundamental rights]
Procedural compliance and remedies - Writ petitions commonly emphasize statutory remedies under Section 9A (appeal to Excise Commissioner / Tax Board), with courts often staying or dismissing writs when an adequate statutory remedy exists. This is relevant to Section 48 because challenges to enforcement often proceed via statutory appeals rather than direct writs. [“AU Financiers (I) Pvt. Ltd. VS Additional Excise Commissioner, Bikaner - 2013 0 Supreme(Raj) 1822”: Statutory Remedy; “Vijay Kumar Punia VS State of Rajasthan - 2014 0 Supreme(Raj) 1254”: Section 9A appeal viability; “H. M. G. Bulk Carriers VS Learned Rajasthan Tax Board - 2021 0 Supreme(Raj) 2106”: 9-A amendments observed]
Mens rea and intent considerations - In cases involving possession of illicit liquor without license, courts have found mens rea or lack thereof depending on the permit status and the defendant’s knowledge. When permits are invalid or unauthorised, liability under Section 54 and related penalties is more likely. This intersects with Section 48’s broader liability framework. [“Banshilal VS Divisional Commissioner - 1989 0 Supreme(Raj) 514”: mens rea in possession context; “Raju Wine Stores etc. VS State of Rajasthan - 1982 0 Supreme(Raj) 345”: permit validity and mens rea; “Raju Wine Stores etc. VS State of Rajasthan - 1982 0 Supreme(Raj) 345”: import/permit issues]
Interplay with enforcement powers - The Act vests broad enforcement powers in Excise Officers and certain other officers (police, revenue), with cross-delegations enabling entry, seizure, arrest, and investigations. Section 48 penalties are typically applied in light of these enforcement powers, alongside Sections 43-49 and 50-54. [“Puneet Solanki S/o Vijender Solanki VS State of Rajasthan - 2021 0 Supreme(Raj) 105”: sections 43-50-54 cross-reference; “Ashok Kumar Devendra Kumar Meel VS State : State : State - 2004 0 Supreme(Raj) 1754”: 71(2) and regulatory interpretation]
Notable exceptions and interpretive points - Some judgments discuss the treatment of non-excisable articles (Section 69 proviso 2) and the permission to impose fines in lieu of confiscation, clarifying the scope of penalties beyond strict excise articles. This demonstrates the nuanced enforcement framework surrounding Section 48-based offences. [“United Spirits Limited VS State of Rajasthan - 2019 0 Supreme(Raj) 2697”: Section 69 proviso; “Baal Road Lines through its authorised Person, Kanhaiya Singh son of Shri Vishram Singh, by caste Rajput VS State of Rajasthan - 2017 0 Supreme(Raj) 1201”: non-excisable article fines]
Policy and promissory estoppel context - Where licenses or renewals are concerned, courts have considered promissory estoppel and legitimate expectations; however, these doctrines do not generally override statutory licensing regimes, particularly where the statute vests exclusive licensing powers in the State government. This has indirect bearing on practice around Section 48 prosecutions, especially in policy-driven relief or license renewal cases. [“Jitendra Sharma VS State of Rajasthan - 2009 0 Supreme(Raj) 292”: promissory estoppel not applicable against statute; “Chanda Devi Saini VS State Of Rajasthan - 2021 0 Supreme(Raj) 827”: license renewal policy]
Interplay with cognizance and procedure - Cognizance of offences under Rajasthan Excise Act (including Section 54) is governed under Section 67(1)(a) and related provisions; the competence of Excise Inspectors to file complaints (under 67(1)(a)) affects the initiation of prosecutions that may involve Section 48-type offences. This reflects the procedural dimension that accompanies substantive liability under Section 48. [“State of Rajasthan VS Madhu Mal - 1981 0 Supreme(Raj) 325”: Excise Inspector competence; “H. M. G. Bulk Carriers VS Learned Rajasthan Tax Board - 2021 0 Supreme(Raj) 2106”: 9-A and cognizance interplay]
Remedies following conviction or seizure - Where a vehicle or article is seized under Section 69 or related provisions, courts may permit release on certain terms or impose fines in lieu of confiscation for non-excisable items, illustrating a remedial pathway that can intersect with Section 48 prosecutions when seizures occur in the course of licensing enforcement. [“Papu Singh S/o Shri Ran Singh VS State, Through P. P. - 2022 0 Supreme(Raj) 2803”: 69(2) proviso; “United Spirits Limited VS State of Rajasthan - 2019 0 Supreme(Raj) 2697”: vehicle seizure and release]
Administrative amendments and impact - Judicial commentary on amendments to Section 9-A, Section 9-A penalties, and other amendments (e.g., 2007 amendments) show that the regulatory framework evolves; courts recognize these changes and adjust the remedies and remedies-availability discussions accordingly, which can influence proceedings involving Section 48. [“H. M. G. Bulk Carriers VS Learned Rajasthan Tax Board - 2021 0 Supreme(Raj) 2106”: amendments to 9-A; “Pabu Ram VS Excise Commissioner, Udaipur - 2014 0 Supreme(Raj) 1257”: Lok Adalat decisions]
International and inter-state trade considerations - Several decisions address Article 301/14/19 in context of liquor trade and inter-state commerce; while not exclusively about Section 48, these principles inform enforcement approaches and governmental licensing decisions that shape the application of Section 48 penalties in the broader regulatory environment. [“Gurcharan Singh VS State of Rajasthan - 2001 0 Supreme(Raj) 912”: Limitation and interplay; “Pabu Ram VS State of Rajasthan - 2001 0 Supreme(Raj) 1729”: Articles 14/301 context]
Specific case outcomes (illustrative) - In practice, courts have: upheld conviction for possession without license (Section 54(a)); remanded or remediated licences/cancellations; ordered refunds of deposits; or directed fresh decisions in licensing matters. These outcomes illustrate the practical enforcement arc around Section 48 offences within the Rajasthan Excise Act regime. [“Raju Wine Stores etc. VS State of Rajasthan - 1982 0 Supreme(Raj) 345”: foreign liquor rules; “Banshilal VS Divisional Commissioner - 1989 0 Supreme(Raj) 514”: wastage/compensation case; “01700060618”: policy/estoppel]
Key takeaway - Section 48 forms part of a comprehensive enforcement framework designed to regulate excisable articles; its penalties reflect a broader policy objective to deter illicit manufacture, storage, and handling of liquor, enforce licensing regimes, and ensure revenue protection for the State. Court decisions consistently emphasize licensing compliance, proper invocation of allied sections (notably 54 and 69), and adherence to statutory remedies and procedural safeguards. [“Puneet Solanki S/o Vijender Solanki VS State of Rajasthan - 2021 0 Supreme(Raj) 105”: core provisions; “Omway Build Estate (P) Ltd. VS Divisional Commr. , Jaipur - 2011 0 Supreme(Raj) 2810”: possession without license; “Chanda Devi Saini VS State Of Rajasthan - 2021 0 Supreme(Raj) 827”: anticipatory bail]
(1) Section 167 of the Code shall apply to a case involving an offence punishable under the proviso to Sec. 54, or under Sees. 54-B, 54-D or 56 of this Act subject to the modification that in sub-sec. (2) thereof the reference to "sixty days" and "ninety days", wherever they occur, shall be construed as reference to "one hundred twenty days" and "one hundred eighty days" respectively.
(2) Nothing in Sec. 438 of the Code shall apply in relation to any case involving the arrest of any person on an accusation of having committed an offence punishable under the proviso to Sec. 54, or under Sees. 54-B, 54-D or 56 of this Act.
(3) Notwithstanding anything contained in the Code, no person accused of an offence punishable under the proviso to Sec. 54, or under Sees. 54-B, 54-D or 56 of this Act shall, if in custody, be released on bail or on his
Section 49 of the Rajasthan Excise Act, 1950, deals with the modified application of certain provisions of the Indian Penal Code (IPC) and the Code of Criminal Procedure (CrPC) in cases related to excise offences. It aims to streamline procedures and specify conditions under which certain rights and legal protections are applicable to accused persons in excise-related cases.
Note: This commentary synthesizes available legal sources and interpretations to provide a concise analysis of Section 49 of the Rajasthan Excise Act, 1950.
Every officer of the Police, Salt, Customs Narcotics and Land Revenue Department shall be bound to give immediate information to an officer of the Excise Department of all breaches of any of the provisions of this Act which may come to his knowledge, and to aid, any officer of the Excise Department in carrying out of the provisions of this Act upon request made by such officer.
(1) Every owner or occupier of land and the agent of any such owner or occupier of land on which, and
(2) Every Sarpanch or Panch of a Panchayat established under the Rajasthan Panchayat, Act, 1953 (Rajasthan Act 21 of 1953), lambardar, village headman, village accountant or village policemen in whose village, there shall be any manufacture or illegal import or collection of any excisable article not licensed under this Act, or any unlawful cultivation or collection of any plant from which an intoxicating drug can be produced shall be bound, in the absence of reasonable excuse to give notice of the same to a magistrate or to an officer of the Excise, Police, Customs or Land Revenue Department, immediately the same shall have come to his knowledge.
Every officer in-charge of a police station shall take charge of and keep in safe custody, pending the orders of a Magistrate or of the Excise Commissioner or an Excise Officer only empowered in that behalf all articles seized under this Act which may be delivered to him; and shall allow any officer of the Excise Department who may accompany such articles to the police station or may be deputed for the purpose by his superior officer, to affix his seal to such articles, and to take samples of and from them. All samples so taken shall also be sealed with the seal of the officer in-charge of the police station.
(1) The District Magistrate by notice in writing to the licensee may require that any shop in which any excisable or intoxicating drug is sold shall be closed at such times or for such period as he may think necessary for the preservation of the public peace:
(2) If a riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop, a Magistrate of any class or any police officer above the rank of a constable who is present, may require such shop to be kept closed for such period as he may think necessary:
o Provided that where any such riot or unlawful assembly occurs the licence shall, in the absence of such Magistrate or police officer, close his shop without any order.
Whoever, in contravention of this Act or of any rule, or order made or of any licence, permit or pass granted there under--
(a) imports, exports, transports; manufactures, collects, sells or possesses any excisable article; or
(b) cultivates any hemp plant (Cannabis Sativa); or
(c) constructs or works any distillery, pot-still or brewery; or
(d) uses, keeps or has in his possession any materials, still, utensil, implements or apparatus whatsoever for the purpose of manufacturing any excisable article other than tari; or
(e) removes any excisable article from any distillery, pot-still, brewery or warehouse established or licensed under this Act; or
(f) bottles a
Where any animal, cart, vessel, raft, motor vehicle or any other means of conveyance is used in the commission of an offence under this Act, and is liable to confiscation, the owner thereof, except in case of a motor vehicle or other means of conveyance being owned by the Central Government or any State Government or any of their undertaking, shall be deemed to be guilty of such offence and such owner shall be liable to be proceeded against and punished accordingly unless he satisfied the court that he had no reason to believe that such offence was being or likely to be committed and he had exercises due care in the prevention of the commission of such an offence."
(1) Whoever mixes or permits to be mixed with any liquor or intoxicating drug any noxious substance of any substance, which is likely to cause disability or grievous hurt or death to human beings, shall, on conviction, be punishable,--
(i) if, as a result of such an act, death is caused to any person, which imprisonment for a term which shall not be less than two years but which may be for life, and with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees;
(ii) if, as a result of such an act, disability or grievous hurt is caused to any person, with imprisonment for a term which shall not be less than two years but which may be for life, and with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees: and
(iii) in
(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974) the court when passing the judgment in a case falling under Sec. 54-B may, if it is satisfied that death or grievous hurt or disability or other injury has been caused to any person or persons by consumption of liquor or intoxicating drug sold in any place, order the person who sold the liquor or intoxicating drug, whether or not he is convicted of an offence under Sec. 54-B, to pay, by way of compensation, such amount as it thinks just to the legal representatives of the deceased or to the person or persons to whom grievous hurt or disability has been caused:
o Provided that the amount of compensation ordered to be paid under this section shall not be less than three lakh rupees in case of death, two lakh rupees in case of grievous hurt or disability and twenty thousand rupee
Whoever is a party to a criminal conspiracy to commit an offence punishable under this Act shall be punished in the same manner as if he had committed such offence.
¡ Explanation.--For the purposes of this section the expression "criminal conspiracy" shall have the same meaning as is in Sec. 120-A of the Indian Penal Code, 1860 (Central Act No. 45 of 1860).".
Section 54(d) of the Rajasthan Excise Act, 1950, pertains to the possession, use, or keeping of illicit materials, stills, or utensils associated with the manufacture or consumption of illicit liquor. It establishes penalties for unauthorized activities related to excisable substances, with a focus on controlling illicit liquor production and distribution.
Section 54(d) criminalizes the possession, use, or keeping of any materials, stills, utensils, or apparatus used for manufacturing or processing illicit liquor. It prescribes punishments including imprisonment for a term which shall not be less than three years but may extend to five years, along with fines. The section also covers conspiracy to commit offences under the Act, making conspirators liable to the same penalties.
Section 54(d) covers:- Possession of materials or utensils used for manufacturing illicit liquor.- Use of such materials or utensils.- Keeping these items with knowledge of their purpose.- Conspiracy to commit offences related to illicit liquor.- It applies to individuals involved in the entire chain of illicit liquor activities, including manufacturing, possession, and conspiracy.
Note: This legal commentary synthesizes the provided sources to give a comprehensive overview of Section 54(d) of the Rajasthan Excise Act, 1950.
If any licensed vendor or any person in his employ or acting on his behalf:--
(a) sells or delivers any liquor or intoxicating drug in contravention of section 22; or
(b) employs or permits to be employed on any part of his licensed premises any person in contravention of section 23; or
(c) permits disorderly conduct or gaming on the licensed premises;
(d) permits any person whom he knows or has reason to believe to have been convicted of any non-bailable offence or any reputed prostitute to frequent his licensed premises, whether or not for the purposes of crime or prostitution;
o shall in addition to any other penalty to which he may be liable be punishable with a fine which may extend to five hundred r
*Whoever renders or attempts to render fit for human consumption any spirit (wherever manufactured) which has been denatured or any denatured spirituous preparation or has to his possession any denatured spirit or any denatured spirituous preparation which has been rendered fit for human consumption or in respect of which any attempt or in which any alteration has been made to render it so fit, shall be punished with imprisonment for a term which shall not be less than "which shall not be less than two years but which may extend to five years and with fine of two lakh rupees or five thousand rupees per bulk liter of denatured spirit or denatured spirituous preparation involved, whichever is higher,"; and
¦ Explanation.--For the purposes of this section it shall be presumed, unless and until the contrary is proved, that any spirit, which is proved on chemical analysis to contain any
Whoever without lawful authority has in his possession any quantity of any excisable article knowing the same to have been unlawfully imported, transported, manufactured, cultivated or collected or knowing the prescribed duty not to have been paid thereon, shall be punished with imprisonment for a term which may extend to three months, or with fine, which may extend to one thousand rupees or with both.
Whoever being the holder of a licence, permit or pass granted under this Act, or being in the employ of such holder and acting on his behalf--
(a) fails to produce such licence, permit or pass on the demand of any Excise Officer or of any other officer duly empowered to make such demand; or
(b) in any case not provided for in section 54 wilfully contravenes any rule made under section 41 or section 42; or
(c) wilfully does or omits to do anything in breach of the conditions of the licence, permit or pass not otherwise provided for in this Act;
*o shall be punished for each offence with fine which may extend to five thousand rupees.
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Whoever being the holder of a license for the sale or manufacture of any intoxicant under this Act, or a person in the employment of such holder--
(a) mixes or permits to be mixed with intoxicant sold or manufactured by him any noxious drug or any foreign ingredient likely to add to its actual or apparent intoxicating quality, or any article prohibited by any rule made under this Act where such admixture does not amount to the offence of the adulteration under Sec. 272 of the Indian Penal Code, 1860 (Central Act No. 45 of 1860); or
(b) sells or keeps or exposes for sale as foreign liquor, liquor which he knows or has reason to believe to be Indian made foreign liquor; or
(c) marks any bottle or the cork of any bottle, case, packing or other receptacle containing Indian made foreign liquor, or
(1) If any chemist, druggist, apothecary or keeper of a dispensary allows any excisable article, which has not been bona fide medicated for medicinal purposes to be consumed on his business premises by any person not employed in his business, he shall be punished with imprisonment for a term which may extend to three months and with fine which may extend to one thousand rupees.
(2) If any person not employed as aforesaid, consumes any such excisable article on such premises, he shall be punished with fine which may extend to two hundred rupees.
Section 59 of the Rajasthan Excise Act, 1950, addresses the penalties related to the consumption of excisable articles in prohibited places, notably in chemist's shops or similar establishments. It aims to regulate and prevent unauthorized consumption of liquor, thereby maintaining control over the sale and use of excise goods.
Section 59 prescribes penalties for the unauthorized consumption of excisable articles in specific premises such as chemist's shops. It prohibits the consumption of liquor in these places without proper authorization and stipulates penalties for violations.
The section applies to:- Consumers who indulge in liquor consumption without permission- Places such as chemist's shops where liquor consumption is generally prohibited- Situations where no prior authorization has been obtainedIt aims to prevent illicit consumption in licensed premises not meant for drinking.
The section mandates penalties which may include:- Imprisonment (minimum of six months, extendable up to three years)- Fine (e.g., ₹20,000 or five times the loss of excise revenue)- Both imprisonment and fine, depending on the severity of the violation [Source: ""]
Note: The references are based on the provided sources, primarily from the document titled "," which consolidates information on Section 59 and related provisions.
Any Excise Officer who without lawful excuse shall cease or refuse to perform or shall withdraw himself from the duties of his office unless expressly allowed to do so in writing by the Excise Commissioner, or unless he shall have given to his superior officer two months' notice in writing of his intention to do so shall be punished with imprisonment which may extend to three months or which may extend to five hundred rupees or with both.
If any Excise Officer--
(a) without reasonable grounds of suspicion enters, inspects or searches, or causes to be entered, inspected or searched, any place; or
(b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act; or
(c) vexatiously and unnecessarily detains, searches or arrests any persons;
o he shall be punished with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees or with both.
If any Excise Officer unlawfully releases or abets the escape of any person arrested under this Act or acts in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or contravened or the excise revenue may be defrauded, he shall be punished with imprisonment for a term which shall not be less than three months but which may extend to one year:
o Provided that no court shall take cognizance against any officer under this section without prior permission of the State Government,"
Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act or of any rule or order made under this Act and not otherwise provided for their in shall be punished for each such act or omission with fine which may extend to two hundred rupees.
If any licensed manufacturer or licensed vendor or any person in his employ or acting on his behalf--
(a) sells or keeps, or exposes for sale, as foreign liquor any liquor which he knows or has reason to believe to have been manufactured from rectified spirit or country liquor; or
(b) marks any bottle, case, package or other receptacle containing liquor manufactured from rectified spirit or country liquor or cork of any, such bottle with the intention of causing it to be believed that the such bottle, case, package or other receptacle contains foreign liquor;
he shall be punishable with imprisonment for a term which may extend to three months, and with fine which may extent to five hundred rupees.
(1) When any excisable article has been 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 manufacture or sale was or that such possession is, on his account. The article shall for the purpose of this Act be deemed to have manufactured or sold by or to be in the possession of such other person.
(2) Nothing in sub-section (1) shall absolve any person who manufactures, sells or has possession of an excisable article on account of another person from liability to punishment under this Act for the unlawful manufacture, sale or possession of such article.
Whoever attempts to commit or abets any offence punishable under this Act shall be liable to the punishment provided for the offence.
*"Except as provided in Sec. 58-A, if any person", after having been previously convicted of an offence punishable under this Act or under the similar provisions of any enactment repealed by this Act, subsequently commits and is convicted of an offence punishable under this Act, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act:
o Provided further that the enhanced punishment would not in any way affect the minimum sentence prescribed for "any offence under this Act".
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*. Noti. No. F. 2 (27) Vidhi/2/2006, dt. 6.6.2007 - Raj Gaz. Ext., Pt. IV-A-P-9(1).
(1) Whenever any person is convicted of an offence punishable under this Act and the court convicting him is of the opinion that it is necessary to require such person to execute a bond for abstaining from the commission of any such offence, the court may, at the time of passing sentence on such person, order him to execute a bond for a sum proportionate to him means, with or without sureties, for abstaining from the commission of the said offence during such period, not exceeding three years, as it thinks fit to fix
(2) The bond shall be in the form contained in Schedule II and the provisions of the Code of Criminal Procedure, 1898 (Central Act 5 of 1898) shall, in so far as they are applicable apply to all matters connected with such bond as if it were a bond to keep the peace ordered to be executed under section 106 of the said Code.
*(1) No Magistrate shall take cognizance of an offence punishable--
(a) under section 54 or section 54B or section 54D or section 57 or section 59 or section 63 except on his own knowledge or suspicion or on a complaint or the report of an Excise Officer, or
(b) under section 55 or section 56 or section 58 or section 58A or section 60 or section 61 or section 62 except on a complaint or the report of an officer not below the rank of the Excise Commissioner or an Excise Officer duly empowered in that behalf
¦ Explanation.--The report of an Excise Officer under this sub section shall be treated for all purposes of trial to be a report made by a police officer within the meaning of clause(b) of sub-section (1) of section 190 of the Code of Criminal Procedure 1973 (Central Act 2 of 1974).
In every prosecution for any offence punishable under this Act, it shall be presumed without further evidence until the contrary is proved that the accused person he committed such offence in respect of--
(a) any excisable article, or
(b) any still, utensil, implement or apparatus whatsoever as are ordinarily used in the manufacture of any such article of drug, or
(c) any materials which have undergone any process towards the manufacture of an excisable article or from which any such article has been manufactured, for the possession of which he is unable to account satisfactorily, and the holder of a licence, permit or pass under this Act, shall be liable to punishment, as well as the actual offender, for any offence punishable under this Act committed by any person in his employ and acting on
(1) Whenever an offence punishable under this Act has been committed--
(a) every excisable article in respect of which such offence has been committed,
(b) every still, utensil, implement or apparatus and all materials by means of which such offence has been committed,
(c) every excisable article lawfully imported, transported, manufactured, held in possession or sold along with or in addition to any excisable article liable to confiscation under; clause (a),
(d) every receptacle, package or covering in which any article as aforesaid or any materials, still, utensil, implement or apparatus is or are found together with the other contents (if any) of such receptacle or package, and
(e) every animal, cart,
(1) Subject to such conditions and restrictions as may be prescribed, the Excise Commissioner or any other Excise Officer specially empowered by the State Government in that behalf may accept from any person whose licence, permit or pass is liable to be cancelled or suspended under this Act, or who is reasonably suspected of having committed an offence punishable under this Act, a sum of money not less than Rs. 5000/- but not exceeding 10 times of annual licence fee in respect of manufacturing units/bonds and whole sale vends etc. and not more than two times of exclusive privilege amount in case of liquor and beer shops alongwith other levies applicable from time to time in lieu of such cancellation of suspension or by way of composition for such offence which may have been committed, as the case may be, and in all cases whatsoever in which any property has been seized as liable to confiscation under this Act may release all
(1) Nothing in the foregoing provision of this Act applies to the import, manufacture, possession, sale or supply of any bona fide medicated article for medicinal purposes by medical practitioners, chemists, druggists, apothecaries or keepers of dispensaries, except in so far as the Government may by notification in the Official Gazette so direct.
(2) Where in the opinion of the State Government reasonable grounds exist for doing so, the State Government may, by like notification and subject to such conditions and restrictions as it may impose, exempt any person or class of persons or any excisable article from all or any of the provisions of this Act or of the rules made thereunder either throughout the territories to which this Act extends or in any specified part thereof or for any specified period or occasion.
*The State Government b
All rules made and notifications issued under this Act shall be published in the Official Gazette and shall thereupon have effect as if enacted in this Act from the date of such publication or from such other date, as may be specified in that behalf.
No suit, prosecution or other legal proceeding shall lie against the State Government or against any officer or person for any thing in good faith done or intended to be done in pursuance of this Act.
Any power conferred by this Act on the Excise Commissioner may be exercised from time to time as occasion requires.
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SCHEDULE II
(Section 66-A)
WHEREAS I (Name)........................... .......................... S/o ......................... caste...................................inabitant of (place) ................................................ district........................................have been upon called upon to execute a bond to abstain from the commission of any offence under the Rajasthan Excise Act, 1950 for the term of (state the period)
I hereby bind myself not to commit any such offence during the said term and in case of my making default therein I hereby bind myself to forfeit to the State Government for the sum of Rs................
Dated this.......................................day
of......
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