RAJASTHAN EXCISE RULES, 1956
These rules may be called the Rajasthan Excise Rules, 1956 and shall come into force on their publication in the Rajasthan Gazette.1
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1. Notification No. F.49 (8). S.R. 53, dated 21-11-1956, Published in Rajasthan Gazette, Part IV-C dated 31-1-1957-Came into force w.e.f. 31-1-1957.
In these rules, unless the context otherwise requires:-
(a) "the Act" means the Rajasthan Excise Act, 1950 (Rajasthan Act II of 1950);
3[a-1)"Bonded Warehouse" means any warehouse or a part of a distillery licenced by the Excise Commissioner as a bonded warehouse for the receipt and storage of liquor or any other excisable article under bond, both bottled and bulk, of Indian manufactured, transported or imported into Rajasthan State, from any place within India Union as approved by the Excise Commissioner for its reduction, bottling, transport or export in bond, or on payment of duty within or outside the State]
(b) "country liquor" means the substances for the time being declared by the Government as country liquor under sub-section (2) of Section 4;
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Country liquor made by import into Rajasthan only:-
(a) under the authority and in accordance with the terms of a permission granted by the Excise Commissioner; or
(b) under a bond for the payment of the prescribed import duty, executed by a person to whom the exclusive privilege for the supply of such liquor has been granted under section 24; or
(c) as permitted by any notification issued by the Government on the subject and for the time being in force
All imports of country liquor shall be in accordance with these rules.
All import of country liquor shall be subject to such rules as may be in force in the State of District from which the liquor is to be obtained.
On each cask or other vessel containing country liquor imported into Rajasthan the importer shall cause to be pointed legibly:-
(a) the name of exporting distillery or warehouse;
(b) Serial member of cask or other vessel;
(c) the quantity and strength of the country liquor contained in the cask or other vessel; and
(d) the capacity of the cask or other vessel.
Each consignment of imported country liquor shall be accompanied by a pass and dispatch account in such form as may be prescribed by the Excise Commissioner and the particulars noted on cask or other vessel containing the liquor shall tally with the entries in the pass.
On arrival of the consignment in the warehouse in Rajasthan the Inspector-in-charge shall prove the liquor and verify the details of the consigner:
Country liquor may be exported from Rajasthan only:-
(a) Under the authority and in accordance with the terms of permission granted by the Excise Commissioner concerned; and
(b) by a person who has paid export duty on the country liquor to be exported or, at the discretion of the Excise Commissioner concerned, who has executed a bond for the payment of export duty to the satisfaction of the Commissioner; or
(c) as permitted by any notification issued by the Government on the subject and for the time being in force.
(1) When any person desires to export country liquor in bond from Rajasthan, he shall present a written application to the Excise Commissioner containing the following particulars:-
(a) the name of the consignor:
(b) the name of consignee: and
(c) the description, quantity and strength of the country liquor to be exported.
(2) Every such application shall also be accompanied by:-
(a) an authority of import; issued by the appropriate excise authority of the State to which the country liquor is to be exported.
(b) the receipt in proof of the payment of export duty; and
(c) a duly executed bond.
(1) On receipt of an application for export of country liquor, the Excise Commissioner shall himself see that the duty has been paid and shall unless there is reason to the contrary issue a pass for export in quadruplicate.
(2) One part of such pass will be given to the applicant and the second part will be sent by post to the officer-in-charge of the bonded warehouse in the importing State, third to accompany the consignment and the fourth be retained for record.
(3) Within a reasonable time to be fixed by the Excise Commissioner who granted the pass and to be specified in the land or pass the exporter shall produce before Excise Commissioner his copy of the pass endorsed with a certificate signed by the appropriate excise authority of the importing State the due arrival or otherwise of the country liquor at its destination.
On each cask or other vessel containing, the country liquor for export, the exporter shall cause to be painted legibly: -
(a) the name and mark of the exporting distillery;
(b) the serial number of the cask or other vessel and its capacity;
(c) the nature, quantity and strength of the contents, and their particulars shall tally with entries made in the pass.
On a written application being made to the Excise Commissioner establishing sufficient cause for the grant of an extension of time or on the production before him of the certificate from the appropriate Excise officer of the importing State to the effect that there are good reasons for extending the time it shall be within the competency of the Excise Commissioner to extend the time specified in the pass or bond for the due arrival of the country liquor at its destination; and such power may be exercised, for sufficient reason from time to time.
(1) In the case of country liquor exported under special bond the Excise Commissioner of the State of export shall discharge the bond on receipt of the pass and certificate provided that none of the condition of the bond has been infringed.
(2) The duty on consignment issued under a general bond shall be written off on receipt of pass and certificate; provided none of the conditions of the bond has been infringed.
(3) If the certificate is not received within the time mentioned in the bond or pass or if on the receipt of the certificate it appears that any of the conditions of the bond has been infringed, the Excise Commissioner, of the exporting State shall take necessary step for the realisation of the penalty from the exporter or his surety under the bond.
(1) The transport of country liquor in bond from one Distillery to another or between distillery and bonded warehouse shall be governed by the rules relating to export of country liquor with necessary modifications.
(2) The transport of country liquor from Distilleries or warehouses or wholesale depots or wholesale and retail shops shall be regulated by rules governing the issue of country liquor from the distillery or warehouse.
(3) The transport of country liquor from wholesale depot and wholesale shops to retail shops shall be governed by rules relating to sales at such depots and wholesales shops.
(4) The provision of this rule shall be subject to the provisions of the Act.
(1) Subject to the provision of sub-rule (2) any person may transport country liquor within Rajasthan in any quantity not exceeding the limit for the time being in force for retail sale of such liquor.
(2) The transport of country spirit to any area in which a higher duty is levied or in respect of which a higher retail price has been fixed for that time being under any contract made by the distiller or manufacture for the area with the Government, is prohibited except under the authority of and in accordance with the conditions of a special permission given by the Deputy Excise Commissioner, having jurisdiction over the area to which the liquor is to be transferred-
Provided that this prohibition shall not extend to country liquor passing through such area when duly protected by a pass.
The possession without lawful authority of country liquor which has not been lawfully manufactured or obtained lawfully is prohibited.
(1) Any person desirous of obtaining, a permit under sub-section (1) of Section 19 for the possession of 1[Indian-made foreign liquor or] country liquor in excess of the limit for retail sale may make an application in writing stating-
(a) the quantity required and the date on which it is to be purchased;
(b) the occasion which renders the purchase necessary;
(c) The vendor for whom the purchase is to be made;
(d) The place where the liquor is to be consumed.
(2) The application under sub-rule (1) shall be made to the 2[District Excise Officer] concerned, who may, unless there are reasons to the contrary, grant the permit.
(3) Such permit, if granted shall be p
No person shall keep or have in his possession any country liquor of a strength and variety other than those specified for retail sale by rules made from time to time by the Excise Commissioner under sub-clause (iii) of clause (e) of Section 42 of the Act.
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3. Added vide Notification No. F. 1(100) E & T/57 dated 27.6.58, Pub. in Raj. Gaz. pt VI-C dated 17.7.58
Subject to the provision of the Act Indian-made Foreign liquor, Foreign Liquor, and Beer may be imported in accordance with this Chapter either-
1(1) in bond for payment of duty in Rajasthan, for wholesale vend by manufacturers by wholesale venders;
(2) on payment of duty in Rajasthan, or
(3) on payment of duty in the State of export, at the rates leviable in Rajasthan, to be subsequently transferred to Rajasthan by book transfers.
[XXX]
2[XXX]
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2. Rule 19(1) above & Rules 20 to 23 deleted vide Noti No. F 1(4) FD/EX/87, GSR 61 dated 26.3.87, published in Raj. Gaz-Eo pt. 4(Ga) I dated n26.3.87, page 356
[XXX]
[XXX]
(1) A person holding a licence for the sale of Indian made foreign Liquor and Foreign Liquor or the Commandant of Regimental units of the Armed Forces of the Union of Indian stationed in Rajasthan may import Indian-made Foreign Liquor on pre-payment of import duty in Rajasthan, and under a permit issued under the next succeeding rule from a distillery, brewery or warehouse of the exporting State-
3[Provided that duty paid Rum possessed by any unit of the Indian Armed forces may be imported into the State without payment of duty and such import shall not require any permit pass from the State authorities.]
4[(2) If the person authorised to import Indian Made Foreign Liquor under sub-rule (1), does not import the liquor for which he has deposited either the duty or the permit fee or both, he may be allowed refund by the Excise Commissioner
(1) For a permit under the preceding rule, an application shall be made in writing to the 5[District Excise Officer or Assistant Excise Officer, as the case may be] of the District in which the licensed vendor holds a licence or the unit of the regiment is stationed (as the case may be) specifying-
(a) the name of the distillery, brewery, bonded warehouse or bonded laboratory from which the import is to be made,
(b) the name, complete description and quantity of each kind of liquor to be imported and whether the import is to be in bulk or in bottles-
(c) the route of import, and
(d) the amount of import duty to be paid.
(2) A separate application shall be made for each consignment. If the application is i
(1) On receipt of the consignment importer shall at once notify its arrival to the Excise Inspector of the circle in which his licensed premises are situated, and shall allow him to check the consignment and to examine and, if necessary, to test the contents or to take a sample thereof for test.
(2) The 6[District Excise Officer or Assistant Excise Officer, as the case may be], may, if he thinks it necessary cause the content of the consignment to be checked with the application and with the permit issued by him.
(3) The importer shall be liable to pay duty on excess transit wastage, if any claim is made by the State of export thereof. In that case, he shall, be allowed to set-off against that claim the amountof import duty pre paid by him on the quantity representing the excess loss in transit.
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Indian made foreign liquor may be imported by a person holding a licence for the sale of foreign liquor and also by the Commanding Officer of Regimental units in Rajasthan from any distillery, brewery, warehouse or premises licensed for whole-sale vend, in any State of which this provision may be applied by the Government by notification on pre-payment of duty in the State of export at the rates in force in the Rajasthan.
(1) The importer, unless generally or specially exempted by the Excise Commissioner, to this effect; shall first apply to the 6[District Excise Officer or Assistant Excise Officer] of the District of import, for the issue of permit in accordance with rule 23(1).
(2) The 6[District Excise Officer or Assistant Excise Officer, as the case may be], if he sees no objection, shall issue a permit in quadruplicate containing the particulars given in the application. The permit shall be in force up to the date noted therein. One copy of the permit shall be made over to the importer, the second copy shall be forwarded to the appropriate Excise Officer of the district or place of export, the third copy shall be sent to the Excise Inspector of the CL clew and the fourth shall be retained for record. The permit shall clearly specify that import is authorised on repayment of duty in the State o
(1) Indian-made rectified spirit may be imported free of duty or at the reduced rate of duty by chemists or druggists holding a licence and educational institutions, charitable hospitals, Government hospitals and similar institutions, if so authorised by the notifications under Sections 28.
(2) The provision of Rules 25 and 26 shall also apply mutatis mutandis to all import under this rule.
[XXX]
(1) The export duty on Indian-made foreign Liquor will be levied by pre payment in the District of Export or by credit against a distillers advance duty deposit, before the liquor is exported from the distillery, warehouse or licenced wholesale vendors premises.
(2) No pass covering the export of any such consignment shall be issued by any Excise Officer of the District of until the duty above referred to has been paid.
(3) Rectified spirit shall not be exported without the permission of the Excise Commissioner.
Any person may expert in bond Indian-made Foreign Liquor manufactured at a distillery in Rajasthan in any place in India under a pass granted as provided in the following rules.
(1) When any person desire, to export in bond spirit manufactured in distillery in Rajasthan, he shall submit an application to the 5[District Excise Officer or Assistant Excise Officer] of the District in which the distillery of manufacture is situated.
(2)The application must specify (a) the name of the consignor (b) the name of the consignee, (c) the description, quantity and strength of the liquor to be exported.
(3) Every such application must be accompanied by (a) a permit from the appropriate Excise Officer of the District to which the spirits are to be exported authorising the import of the spirits, and (b) a duly executed special bond or a reference to the general bond in force.
Note.--
The permit referred to in clause (a) may be general"
(1) The permit granted by the 5[District Excise Officer or Assistant Excise Officer] or the exporting district shall be in quadruplicate.
(2) One copy of the permit shall be delivered to the exporter, second copy will be forwarded to the appropriate Excise Officer of the District to which the liquor is to be taken, the third will be sent to the Excise Inspector of the circle and the fourth will be retained for record.
Note.--Usually, the Officer in-charge of the warehouse to which the liquor is consigned will be the appropriate Excise Officer of the district of imports.
(3) Within a reasonable time to be fixed by the 5[district Excise Officer or Assistant Excise officer, as the case may be], of the exporting district and specified in the bond or pass the importer shall produce before the 5[Di
On each cask or other vessel containing Indian-made foreign liquor for export there shall be legibly cut or painted-
(i) the name and mark of the exporting distillery:
(ii) the number of the cask or other vessel and its capacity;
(iii) the nature, quantity and strength of its contents.
These particulars shall tally with those entered in the pass.
On a written application being made to the 5[District Excise Officer or Assistant Excise Officer, as the case may be], of the exporting district establishing sufficient cause for the grant of time or on the production before him of a certificate from the appropriate Excise Officer of the district destination of the effect that there are good and sufficient reasons for extending Officer effect that there are good and sufficient reasons for extending the currency of the pass or bond, it shall be competent for the 5[District Excise or Officer Assistant Excise Officer, as the case may be], of theexporting district if he thinks fit, to extend the time specified in the pass or bond of the due arrival of the liquor at its destination.
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5. Substituted vide Raj. Gaz. Pt. IV-C, (II), dated 16-10-69
(1) In the case of Indian made foreign liquor exporting under special bonds the 5[District Excise Officer or Assistant Excise Officer, as the case may be], of the exporting district shall discharge the bond on receipt of the pass and certificate mentioned above, provided that none of the conditions of the bond have been infringed. The duty on consignments issued under a general bond shall be written off on receipt of the said pass and certificate, provided that none of the conditions of the bond have been infringed.
(2) If the certificate be not received within the time mentioned in the bond or pass, or if on receipt of the certificate it appears that any of the conditions of the bond have been infringed the5[District Excise Officer or Asstt. Excise Officer, as the case may be] of the exporting district shall forthwith take the necessary steps to recover from the executants or his
Any person may export duty paid Indian-made foreign liquor manufactured at a distillery in Rajasthan to any place in India under a permit granted as provided in the following rules.-
7[provided that duty paid rum possessed by any Unit of the Indian Armed Forces may be exported from the State without payment of duty and such export shall not require any permit pass from the State Authorities.]
8[Provided further that if any person authorised to export Indian Made Foreign Liquor on payment of export duty does not export the liquor, refund of the export duty paid may be allowed by the Excise Commissioner.]
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7. Inserted vide Raj Gaz pt. IV C dated 22.8.1963
8. Added by Not
(1) The exporter shall present an applicant for a pass to the 5[District Excise Officer or Assistant Excise Officer as the case may be], together with a permit authorising the import signed by the appropriate Excise Officer of the State of import, specifying the rate of Duty chargeable on the foreign liquor and a receipt for the amount of duty on the total quantity of L.M.F. liquor to be exported. The 1[District Excise Officer or Assistant Excise Officer as the case may be], if satisfied, will send the application to the inspector-in-charge, Distillery for compliance.
(2) The Inspector may thereupon grant a pass authorising the export of the Indian-made foreign liquor and endorsing the rate of duty specified in the permit, any the total amount of duty recovered. One copy of the pass shall be sent to the authority granting the import permit.
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Rum manufactured at a distillery in Rajasthan and intended for Indian troops may be exported to any part of India in accordance with Rule 39-
Provided that it shall be the duty of the Exporter to obtain on the back of the pass a certificate signed by the Commanding Officer of the unit to which the rum is supplied or any Commissioned Officer empowered by the Commanding Officer, in this behalf certifying the receipt of the consignment. The exporter shall produce the pass endorsed with this certificate before the 5[District Excise Officer or Assistant Excise Officer as the case may be], who will forward it to the in charge of the distillery within the period specified in the pass.
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5. Substituted vide Raj. Gaz. Pt. IV-C, (II), dated 16-10-69
(1) whenever a wholesale vendor exports a consignment of duty paid I.M.F. Liquor manufactured in Rajasthan to any place in India he shall, at the time of dispatch, prepare a pass in quadruplicate. He shall send one copy of the pass to the 1[District Excise Officer or Assistant Excise Officer], of the district of export, one copy to the appropriate Excise Officer of the place of export, one copy to consignee, and shall retain the fourth copy.
(2)The pass shall state clearly (a) the name and address of the consignor; (b) the name and address of the consignee; (c) the exact description and quantity of each kind of Foreign Liquor dispatched under the pass, (d) the route by which it is dispatched and (e) the date of dispatch.
(3) A separate pass shall be issued in respect of each consignment.
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The duty, other than export duty on Indian-made foreign liquor manufactured at any distillery in Rajasthan and exported there from on pre-payment of duty (i.e import duty) of any State of India shall be credited by book transfer to the Government of the importing State annually, after the close of the financial year.
Subject to Rule 44, transmission by post of intoxicating drugs, within, into or out of Rajasthan is prohibited except on behalf of the Government or by a Government servant acting bona fide in execution of his duty.
Transport of any intoxicating drugs from any State in India through Rajasthan to another State in India shall be unlawful unless authorised by the Chief Excise Authority of the State from which it is being exported by a pass which has been granted on the condition that the consignment is not broken in transit, is carried by specified route to a specified destination and subject to such examination as a Gazetted Excise Officer of Rajasthan may require.
No person shall without lawful authorities, have in his possession any intoxicating drug in any quantity whatsoever which he knows or has reason to believe to have unlawfully obtained.
(1) In the case of an admixture of two or more intoxicating drugs, the lowest limit of possession applicable to any such of drugs (under Section 19 read with the notification for the time being in force under Section 5) shall be deemed to apply to the admixture.
(2) In the case of an admixture of one or more intoxicating drugs with any other substance (the other substance not being an intoxicating drug) the lowest limit of possession applicable to any such drugs (under Section 19 read with the notification for the time being in force under Section 5) shall be deemed to apply to the admixture-
provided that where water is added, its weight shall not be taken into account in calculating the weight of the admixture for the purposes of this sub-rule.
(i) By whom-
Save upon a limit 2[fixed under Section 14 of the Act. no person other than a licensed whole-sale vendor of denatured spirit 3[or denatured spirituous preparation] shall import any denatured spirit 2[or denatured spirituous preparation] in Rajasthan.
(ii) Application for import-
A whole-sale vendor of denatured spirit 2[or denatured spirituous preparation], shall apply to the 4[District Excise Officer or Assistant Excise Officer] of the district of import in writing specifying-
(a) the name of the distillery, bonded warehouse or bonded laboratory from which the import is to be made;
(b) the name, complete description and quantity to be imported and whether the import is to be in bulk or in b
(i) By whom-
Save up to a limit 7[fixed under Section 14 of the Act], no person other than a licensed whole-sale vendor of denatured spirit 7[or denatured spirituous preparation] shall export denatured spirit 7[denatured spirituous preparation] outside Rajasthan.
(ii) Permit of Export-
The exporter shall obtain a permit from the appropriate Excise Officer of the State of import authorising import of denatured spirit 7[or denatured spirituous preparation] and specifying the quantity to be imported.
8[Provided that the exporter shall not be required to obtain the said permit where there is no restriction on such import in the State of import]
(iii) Application for pass-
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(i) Transport from wholesale vendors premises-
Denatured spirit 10[or denatured spirituous preparation] may be transported from a distillery by licensed whole-sale vendors of denatured spirit 10[or denatured spirituous preparation] in any quantity provided that a pass has been obtained from the 10[District Excise Officer or Assistant Excise Officer of the District in whose area the wholesale shop is situated on payment of prescribed duty. The pass shall be issued in triplicate, one copy of which shall be given to the transporter, the second shall be forwarded for verification of the receipt of the consignment to the Excise Inspector in whose jurisdiction the licensed premises for wholesale vend, are situated and the third shall be retained for record.
(ii) Excise duty-
Duty paid denatured sp
(i) Possession by any individual-
No person not being a licensed wholesale or retail vendor of denatured spirit 13[or denatured spirituous preparation] shall possess denatured spirit 13[or denatured spirituous preparation] in excess of the limit of retail sale, unless, he holds a permit from the 12[District Excise Officer or Assistant Excise Officer] authorising him to possess the spirit in a larger quantity.
12[(ii) Permit for possession-
The District Excise Officer may grant permit-
(a) for the purchase of denatured spirit or denatured spirituous preparations from a wholesale vendor or from a retail vendor, where there is no wholesale vendor and for possession thereof to a person requiring denatured spirit or denatured spirituous preparations for
(i) Wholesale vend-
Licences for the sale by wholesale of denatured spirit 14[or denatured spirituous preparation] distillers who denatures spirit to wholesale dealers and by wholesale dealers to other wholesale or retail dealers shall, if satisfied that there is reasonable ground to do so, be granted by the 12[District Excise Officer] concerned with the previous sanction of the Excise Commissioner. The licence shall also cover the right to the bottled denatured spirit 16[or denatured spirituous preparation]. All sale under this licence shall be covered by a pass.
An application for the grant of renewal of a licence under this sub rule may be rejected on the ground that the applicant is not, in the opinion of the licensing authority a fit person to hold a licence, or that he has no legitimate demand for such spirit, or that sufficient nu
If the person authorised to import, export or transport denatured spirit or denatured spirituous preparations does not import, export or transport denatured spirit or denatured spirituous preparations for which he has deposited the permit fee, he may be allowed refund by the Excise Commissioner]
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15. Added by Notification No. 4 (54) FD/EX/89, SO, 26 dated 8-5-1990 Published in Raj. Gaz., Ex ordinary 4 (Ga) II dated 8.5.90., Page 29(3) 1990
(1) Licences for the whole-sale vend of foreign liquor and beer shall be of two classes:
(a) for wholesale vend by manufacturers to wholesale vendors, and
(b) for whole-sale vend by whole-sale vendors to other whole-sale vendors or to retail vendors.
(2) Licences under clause (a) of sub-rule (1) shall be granted by the Excise Commissioner 1[in the prescribed form RER-BWN-1 appended to these rules] and the licences under clause (b) of sub-rule (1) shall be granted by the 2[District Excise Officer] concerned, with the previous sanction of the Excise Commissioner.
(3) A licensee holding a licence under clause (b) of sub-rule (1) covering any district or districts shall not hold a licence for the retail sale of foreign liquor for such district or distr
Subject to the provision of Rule 47 (3) and subject to the other provisions of these rules the following kinds of licences for the retail sale of foreign liquor may be granted by the 3[District Excise Officer] concerned with the previous sanction of the Excise Commissioner-
(a) Shop licences,
(b) Hotel and Dakbungalow licences,
(c) Restaurant or Hotel Bar Licences,
3[(cc)Club bar licences].
(d) Railway Refreshment Room or Dining Car Licences,
(e) Canteen Tenant Licences,
(f) Occasional licences,
(g) Licences for the sale of tonic and medicated wine.
&n
(1) Shop Licences for the retail sale of foreign liquor shall be of two classes as described below: -
(a) for retail sale, for consumption on the premises, and
(b) for retail sale for consumption "off' the premises only.
(2) A licensee holding a licence for retail sale for consumption "off' premises shall not allow the consumption of foreign liquor on his premises and shall sale only in original sealed bottles.
Hotel or staging bungalow or dark bungalow licences for the retail sale of foreign liquor cover retail sale-
(a) for consumption on the premises only, and
(b) only to persons actually residing in the hotel or bungalow for their own use, or for lodgers making a temporary halt and the licensee shall not sell foreign liquor for any other purposes or to any other person.
Restaurant or Hotel Bar Licences shall cover only retail sale of foreign liquor to persons served with eatables at the restaurant or hotel, for consumption on the premises, and the licensee shall not sell foreign liquor for any other purpose or to any other person.
A club which is duly registered may be granted club bar licences and such licence shall cover only retail sale of foreign liquor by the club to its bonafide members for consumption in the club premises and such club shall not sell foreign liquor for any other purpose or to any person who is not its member.]
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2. Substituted vide R.G.G IV-C (II) dated 16.10.69
Railway Refreshment room or Dining Car Licences for retail sale of foreign liquor shall cover retail sale for the consumption on the premises to bona fide Railway passengers either in course of transit by train or making a temporary halt at the Railway Station at the beginning or end of journey and the licensee shall not sell foreign liquor to any other person or for any other purpose.
Canteen tenant licences shall be issued only to persons running a Military canteen established under the Canteen Tenants system and shall cover retail sale for consumption on premises or by bona fide members of the Armed Forces of Union of India served by the Canteen and the licensee shall not sell foreign liquor to any other person or for any other purpose.
Occasional licences for the retail sale of foreign liquor shall be granted on the licence fees and for the duration as prescribed below only in order to enable foreign liquor to be sold at entertainments of a temporary nature by or on behalf of the organizer of such entertainments and shall not be granted for more than 60 days and shall specify the hours during which sale is permitted:- '
(1) Up to period of 15 days- Rs. 1000/-
(2) For a period more than 15 days, but up to 30 days Rs. 2000/-
(3) For each period of 15 days over and above period specified in (2) above. Rs. 1000/-
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5. Substituted vide Notification No. F4(4)Fd/Ex/92 GSR2, dated 3.4.92 Pub. in Raj Gaz Ex ordinary Pt 4 Ga (II) dated 6.4.93 p 4
Licences for the retail sale of foreign liquor in the shape of tonics and medicated wines shall be granted only to bona fide chemists and druggists and shall cover the retail sale of tonics and medicated wines containing not less than 20% and not more than 42% of proof spirit.
Licences for the sale of rectified spirit shall be granted only by the Excise Commissioner and shall be granted only to chemists, medical practitioners and persons in charge of Laboratories.
Licences for the retail sale of excisable articles may be granted either (1) by auction in accordance with the procedure described in the Chapter on auction.
Or (2) On commission basis.
Or (3) Any other system sanctioned by the Government from time to time 1[for instant the guarantee system].
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1. Added by the Raj. Gaz. 'EO' IV-C, dated 2-2-1963
Licences for the retail sale of excisable articles shall be granted by the 2[District Excise officer] concerned in accordance with the procedure described in the rules or any other system as may be sanctioned by Government and shall authorise the licensee to purchase such articles from the warehouse to which shop is attached or, with the permission of the 3[Excise commissioner] from any other ware house in Rajasthan provided the transport of excisable article to his shop is covered by an entry in his pass book signed by the officer-in-charge of the warehouse and is effected within the period mentioned in such entry.
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2. Substituted by Raj Gaz pt. IV-C, (II), dated 10.10.1969
3. Substituted vide Raj. Gaz, Ex. Ordinary pt. IV-C dated 27.2.1968 p.
Licences may be granted by auction in cases where any of these rules provide for the grant of the licences in such manner. In such cases, the procedure prescribed by this Chapter shall be followed.
(1) 1[The District Excise Officer or any other Officer authorised by the Excise Commissioner] shall be the presiding officer for auctions.
(2) 2[Subject to such terms and conditions as may be laid down by the Excise Commissioner], the presiding officer shall call bids to be offered regarding the annual fee to be paid for the licence concerned.
(3) The presiding officer shall not be bound to accept the highest or any bid and no reasons will be given for not accepting higher bid or any bid.
(4) Every binder will be liable to be held to his bid whether it be the highest or not.
(5) The presiding officer shall, in accepting or rejecting the bids, exercise his discretion in such manner as to exclude bids which are the result of speculation or unhealthy
(1) As soon as auction has been held its result shall be reported by the presiding officer to the Excise Commissioner for sanction.
(2) The Excise Commissioner may either sanction the auction or pass such other orders as he may think fit regarding the disposal of all of any of the licences offered for sale.
Without prejudice to the provisions of Rule 61, the following restrictions shall apply regarding persons who can offer bid at auctions:-
(1) Former licencees who are in arrears to the Government as regards payment of Excise Revenue or who have been guilty of serious breaches of the Rajasthan Excise Act, 1950, the Opium Act, 1873, any law repealed by either of these two Acts or under such repealed laws, or any condition of any licence in respect of any excisable articles or opium, shall not be entitled to bid without the consent of the presiding officer.
(2) An agent shall not be allowed to bid unless he holds a due authority or unless the principal is present and authorises the agent to bid on his behalf.
(3) Without the express sanction of the 3[District Excise Officer], no person shall bid
A copy of the notice issued for an auction shall be made available before the commencement of the auction for the inspection of the intending bidders.
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6. Notification No. F. 1(9) FD/EX/94, dated 28-12-94. Pub. In Raj. Gaz., Exty., Pt. IV-C (II), dated 13-1-95. p 413(1)
Every 6[District Excise Officer] shall keep a register of shops auctioned by him.
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6. Notification No. F. 1(9) FD/EX/94, dated 28-12-94. Pub. In Raj. Gaz., Exty., Pt. IV-C (II), dated 13-1-95. p 413(1)
(1) The Excise Commissioner may at his discretion direct the adoption in a particular case of a method other than auction for the grant of a licence.
(2) In particular when a licence is cancelled under Section 34 of the Rajasthan Excise Act, 1950 (Act II of 1950), a fresh licence for the unexpired period or any part thereof may with the previous approval of the Deputy Excise Commissioner, be granted by the tender, re-auction or on commission basis subject to confirmation by the Excise Commissioner.
(3) In case a licence is suspended under Section 34 of the Rajasthan Excise Act, 1950 (Act 11 of 1950) the 1[District Excise Officer] may with the previous approval of the Deputy Excise Commissioner run the shop on commission basis during the period of a suspension subject to confirmation by the Excise Commissioner.
The Excise Commissioner may delegate all or any of his powers under this Chapter to any subordinate officer.
(1) Licences for retail shops of country liquor under the guarantee system may be granted to persons guaranteeing to draw from a Government warehouse and sell, in a financial year or part there-of country liquor of a specified value, herein-after called the "amount of guarantee".
Explanation-"Value" for the purpose of the above rule shall be the total issue price at a Government warehouse calculated at the rate of such price current on the first day of January preceding the financial year to which the guarantee relates.
2. Licence under the guarantee system may be granted either-
(a) by inviting tenders, or
(b) by auction, or
(c) by negotiation.
(3) The amount
(a) In cases in which tenders are to be invited the grant of licence for a shop, sealed tenders for the amount of guarantee for the period of the licence shall be invited by the Excise Commissioner.
(b) A tender notice shall be issued by the Excise Commissioner at least 15 days before the date fixed in the notice for the receipt of tenders. The time up to which the tenders shall be received on the fixed date shall be indicated in the notice. The tenders shall be submitted in the form to be obtained from the 1[District Excise Officer] on payment of such fees as may be fixed by the Excise Commissioner. Tenders received after the prescribed time and date shall not be valid and shall not be taken into consideration.
2[(bb)The Excise commissioner shall specify the minimum amount of guarantee for each shop].
&n
(1) Subject to such general or special directions as may be issued by the Excise Commissioner from time to time, the 5[District Excise officer] may put the licence for a shop to auction under the guarantee system 6[on the basis of minimum guarantee as may be specified by the Excise Commissioner for that shop].
(2) In such an auction the Presiding Officer shall call bids for the amount of guarantee for the period of the licence.
-----------------------------------------
5. Inserted vide Raj. Gaz. Pt. IV C. dated 14.10.65
6. Substituted Vide Raj. Gaz pt. IV C (III) dated 16.10.69
Clauses (1) and (3) to (9) of Rule 61 and Rules 62 to 66 shall, as far as may be, be applicable mutatis mutandis in cases of grant of licence under the guarantee system by inviting tenders or by auction.
(1) Subject to such general or special directions as may be issued by the Excise Commissioner from time to time, the 1[District Excise Officer], before the commencement of a financial year make an offer to the licensee of a shop in the form laid down by the Excise Commissioner, for the grant of the licence for the ensuing financial year, indicating therein the amount of guarantee and the conditions of the licence. Such an offer shall give not less than 10 days time to the licensee, within which he may communicate to the 1[District Excise Officer] his acceptance or otherwise of the offer, in the form laid down by the Excise Commissioner. The acceptance shall be accompanied with proof of payment of such security and in such manner as may be indicated in the offer-
Provided that if the licensee fails to communicate his acceptance within the aforesaid period of 10 days or if the accept
Where a shop is running under a system other than the guarantee system, or where the licence for a shop has been cancelled or is otherwise terminated during the course of a financial year, the Excise Commissioner may direct that such a shop be put to auction under the guarantee system for the remaining part of the financial year.
Nothing in these rules shall prevent a group of shops being put to auction under the guarantee system on tenders being invited, or to an offer under Rule 67-B being made, for a group of shop jointly.
Nothing in these rules shall prevent any of the methods, namely, invitation of tenders under Rule 67-B or auction under Rule 67-C, or negotiation under Rule 67-1, being adopted for grant of licence on guarantee system for various shops, or any of these methods being tried in any order for the grant of licence for a shop.
(1) Licence for exclusive privilege of selling country liquor by retail within any local area under Section 24 may be granted on condition of payment of such lump sum instead of, or in addition to excise duty, as may be determined by the Excise Commissioner and Substitutedject to such other terms and conditions as may be laid down by him.
(2) Licence for exclusive privilege of selling by retail country liquor at a shop may be granted either-
(a) by negotiations with the existing licensees;
offer under Substituted-rule (1), or where no offer is made under Substituted-rule (1) on account of any general or special direction of the Excise Commissioner, make an offer to any other person for the grant of a licence on the same terms and conditions as those, contained in the offer under Substituted-ru
2[(1) Substitutedject to such general or special directions as may be issued by the Excise Commissioner from time to time. A licence under Rule 67-E may be granted by way of allotment by negotiation in accordance with procedure laid down in Substituted-rules (2) and (4)]
(2) Substitutedject to such general or special directions as may be issued by the Excise Commissioner from time to time, the District Excise Officer may, before the commencement of the financial year, make an offer to the existing licensee of the shop in the form laid down by the Excise Commissioner for the grant of licence for the ensuing year, indicating therein the amount of payment for exclusive privilege payable by him under Rule 67-1. and the conditions of licence. Such an offer shall give not less than five days, within which he may communicate to the District Excise Officer his acceptance, or otherwise of t
(i) Substitutedject to such general or special directions as may be issued by the Excise Commissioner from time to time, the District Excise Officer may put the licence under Rule 67-1 for any area to auction.
(ii) In such an auction the Presiding Officer shall call bids for the Lump sum payment for exclusive privilege payable instead of, or in addition to excise duty, as may be directed by the Excise Commissioner.
(iii) Clauses (1) and (3) to (9) of the Rule 61 and Rules 62 to 65 shall, so far as may be, be applicable mutatis mutandis to such auctions.]
6[Substitutedject to the written sanction of the Excise Commissioner licence under this rule may be granted in respect of a group of shops.
--------------------------------------
&nbs
(1) Substitutedject to such general or directions as may be issued by the Excise Commissioner from time to time, licences under Rule 67-1 may be granted for any area by inviting sealed tenders.
(2) In such case, sealed, tenders will be invited by the Excise Commissioner for the amount of sum payable for exclusive privilege instead of or in addition to excise duty as may be directed by the Excise Commissioner.
(3) A tender notice shall be issued by Excise Commissioner at least 15 days before the date fixed in the notice for receipt of tenders. The time up to which tenders shall be received on the fixed days shall be indicated in the notice. The tenders shall be Substitutedmitted in the form to be obtained from office of any District Excise Officer/Excise Commissioner on payment of such fee as may be fixed by the Excise Commissioner. Tende
11[X X X]. The Excise Commissioner may at his discretion grant licence under Rule 67-1 for any area by negotiation of any third party:
Provided that in making negotiations with third parties highest bidder if any shall also be given a chance to make a higher offer 12[or highest tenderness unless he is debarred from holding licence under any provision of the Act or Rules or has rejected the offer under Substituted-rule (2) of Rule 67-J].
--------------------------------------------
10. Rule 67-L was Inserted by the Raj. Gaz., Ext. Ordinary., Part IV-C, dated 29.5.1967.
11. Deleted by G.S.R. 52 dated 30.3.1972 pub. in Raj. Gaz., Ext. ordinary Part IV-C, (1) dated.
12. Inserted by ibid.
The under mentioned fees are prescribed for the following kinds of licences-
S. No. Description of Licences Terms of licence (In Years) Fee for the term or Part thereof (In Rupees)
1 2 3 4
(1) Licence for the possession and use of rectified spirit and absolute alcohol for the purpose of Research Laboratory Ten years 1,000.00
(2) Licence for possession and use of rectified spirit and absolute alcohol for educational, medical & scientific purposes in Educational In-stitutions,Hospitals and Diagnostic Laboratories. Ten years 250.00
(3) Licence for possession and use of rectified spirit and absolute alcohol for Industrial purposes. One year 15,000.00
(3a) Licence f
(1) The fees for a licence for the sale of foreign liquor shall be as follows-
S. No. Kind of Licence licence fees per bulk litre
foreign Liquor Indian Made foreign Liquor
liquor Beer liquor Beer
1. Wholesale 10/- 2/- 3/- 1/-
2. Retail 20/- 4/- 5/- 2/-
Subject to the following minimum licence fees-
Rs.
3[Wholesale licence 10,000.00 For the year or part thereof.
20,000.00 Ditto.
3,000.00 Ditto.
4[xxx]
The fee for a licence for retail sale of country liquor (under guarantee system) shall be as under-
Licence fee per year or part thereof
When guarantee amount for the year- Rs.
(1) does not exceed Rs. 15000 100.00
(2) exceeds Rs. 15000 but does not exceed Rs. 50000 250.00
(3) exceeds Rs. 50000 but does not exceed Rs. 2,00,000 1,000.00
3[(4) exceeds Rs. 2,00,000
5,000.00
11["Provided that a sum of Rs. 1000/-(One thousand rupees only) shall be charged from the Commanding officers of the Armed Forces of the Union of India stationed in Rajasthan and the Commandant of the Bor
The Fee for licence for retail sale of Country liquor under exclusive privilege system per shop shall be Rs. 2500/-per year or part thereof."]
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12. Inserted Vide No F4(9)FD/EX/94 Vide No. 4(40) FD Ex/92. S.O. 223, dated 25.2.1993, Pub. in Raj. Gaz., E-O-Pt. IV (Ka) (II) dated 1.3.1993
Fees for certain permits-The under mentioned fees are prescribed for a permit for import into, export outside or transport within the State of Rajasthan of the following excisable articles-
S. No. Name of the excisable article Permit fee payable
1 2 3
1. Methyl Alcohol (mathanol) Rs. 1.00 per liter
2. Denatured spirit and denatured spirituous preparation Rs. 2.00 per liter
14[3.
Indian made foreign liquor 14[Rs. 3.50 per liter]
14[4.
Country Liquor 14[Rs. 5.00 per bulk liter]
15[5.
F
The fee for permission to use Ahata attached to a Country Liquor shop for consumption of Liquor or the premises shall be as under:
(a) In case of Municipal Towns with a population of one lakh or above. Rs. 20,000 per annum
(b) In case of Municipal Towns with a population of less than one lakh Rs. 12,000 per annum
(c) At other places Rs. 8000 per annum]
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17. added vide no. 4(25) FD/Ex/90 so. 320 dated 19.2.1981 pub in Raj. Gaz-Eo 4(Ga) 1 dated 20.2.91 Page 671 (9)
The minimum fee shall be paid before grant of licence and if, at any time the fees assessed 18[per liter] as prescribed under the preceding rule, exceed the minimum fees paid such excess shall be paid by the whole-seller before he imports the articles; and by the retailer before he obtains it from another dealer for sale.
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18. Substituted by Notification pub. in Raj. Gaz Part IV-C dated 7.12. 1962
Every licensee for the sale of foreign liquor shall maintain a regular and an accurate account of sale and submit the same for each calendar month by the 10th day of the following month.
Except as otherwise provided in these rules, all licences under the Act shall be granted by the Excise Commissioner.
1["Provided that of the licences description of which is given in Rule 68 of these Rules, the Additional" Commissioner, Excise of the area may grant the licence described at Rule 68(8) and the District Excise Officer of the area may grant the licences described at Rules 68(1), 68(2), 68(3-A), 68(5), 68(9) and 68(11)"]
-----------------------------
1. Inserted Notification No. F1(5) FD/EX/94 dated 9.1.95 pub in Raj. gaz EX Pt IV-C (II) dated 13.1.95p 413(13)
Every application for a licence shall clearly, describe the premises in which the applicant intends to conduct his business and shall be submitted in case of renewal at least one month before the commencement of the year 3["and where the licence is granted for a longer period at least one month before the commencement of the first year of the period."] for which it is required and shall be accompained by a treasury receipt showing payment of licence fee, provided where an application for renewal of licence is not made within the prescribed period, it shall be accompanied by additional fee equivalent to 25 percent of such fee or five rupees which ever is higher.]
4[Provided that the additional fee referred to in the rule shall not be charged from the Commanding Officers of the Units of the Armed forces of the Union of India stationed in Rajasthan and holding a "Retail off" licence,
(a) Every licence shall be deemed to have been granted or renewed personally to the licensee and no licence shall be sold or transferred without obtaining previous permission in writing from the licensing authority.
7["Provided that deletion (s) or substitution (s) of name (s) of co-licensees constituting a particular licence in or from running licence shall be sanctioned by the 9[Licencing Authority] on such terms and conditions as he thinks fit.]
(b) If during the currency of a licence, the licensee desires to transfer his business to a new premises, he shall intimate his intention to the licensing authority at least 15 days in advance, and get his licence suitably amended. The licence shall thereupon hold good in respect of new premises.]
8[(c) Every licensee of a licence shall be liable jo
(1) Licence for the retail sale of excisable articles shall ordinarily be granted for one year corresponding to the financial year of the Government subject to the following exceptions-
(a) a licence granted during the course of the financial year shall expire at the mid-night of the last day of the financial year,
(b) Licence granted for particular occasion shall be valid only for that occasion, and
(c) Licences for the retail sale of country liquor, foreign liquor and Hemp drugs may be granted for a period exceeding one year by or with special sanction of the Excise Commissioner.
8[(a) Licence for the retail sale of country liquor may be granted for any part of the financial year by or with the sanction of the Excise commissioner].
Without the previous written sanction of the Excise Commissioner-
(1) No person holding or having an interest in a licence for the manufacture, sale or supply of foreign liquor in a district may hold or possess any interest in a licence for the retail sale of country liquor in the same district.
(2) No person holding an interest in a licence for the retail sale of opium 9[denatured spirit,] or intoxicating drugs in a district may hold or possess any interest in a licence for the whole sale or retail manufacture or sale of foreign or country liquor in the same district.
(3) No person shall hold or have an interest in two or more shops for the retail sale of the same excisable articles in the same village, or in the same city or town, and
(4) No perso
(1) A licence for the retail sale of country Liquor, Foreign or Indian Made Foreign Liquor or hemp drugs shall have his shop only at a place approved by the District Excise Officer concerned.
(2) A shop for the retail sale of Country Liquors or Foreign or Indian Made Foreign Liquor shall not be located within a 11[distance] of 200 meters of Collegiate Educational Institution. Senior Higher Secondary School Hospital, place of Worship or Place of Public Entertainment, a Factory or a Labour or Harijan Colony 12[XXX]
"Railway Station or Bus Stand approved by Rajasthan State Road Transport Corporation or the appropriate Local Authority as the case may be."
(3) A retail shop shall not be shifted from one place to another without the, prior permission of the District Excise Officer concerned.
&nbs
The Rajasthan Excise Rules, 1956, govern the regulation of the production, sale, and consumption of alcoholic beverages in the state of Rajasthan. Section R.75 specifically addresses the location of shops selling liquor and related substances, establishing guidelines to ensure public safety and compliance with local laws.
Section R.75 outlines the restrictions on the location of retail shops selling country liquor, foreign liquor, and hemp drugs. It mandates that such shops must not be situated within a specified distance from places of worship and public entertainment venues.
The scope of Section R.75 is to regulate the establishment of liquor shops in a manner that minimizes potential disturbances to public order and morality. It aims to prevent the proliferation of liquor shops in sensitive areas, thereby protecting community interests.
Violations of the provisions under Section R.75 may lead to penalties, including fines and potential revocation of licenses. Specific punishments are outlined in related sections of the Rajasthan Excise Act, which may include imprisonment for serious offenses.
Government may permit consumption of Country Liquor on the premises (to be called "Ahata") attached to a Country Liquor shop on such terms and conditions as may be laid down.]
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16. Added vide Notification No. F. 4(25) FD/Ex/90. S.O. 320, dated 19.2.1991, Pub. in Raj. Gaz. EO, 4(Ga) II dated 20.2.91. Page 671(7).
The authority granting under these rules may cancel, suspend or modify the licence-
(a) to rectify clerical mistakes;
(b) if the licence has been obtained by fraud; or
(c) if the licensee has been guilty of the violation of a condition of his licence or the contravention of the provision of the Act or any notification, order. or rule issued under the Act.
As soon as demand of any duty, fee or other demand due against any person under this Act or rules made there under is determined by the District Excise Officer, Assistant Excise Officer, he shall serve notice of demand in Form ETI along with a certified copy of the order requiring him to pay the amount so determined within time specified in the notice which shall not be less than fifteen days from the date of its service and in the manner specified in the notice and the person shall pay the amount accordingly.
---------------------------------------
17. Inserted Notification Vide No. E.1 (II) FD-Ex-77, dated 20-6-1977, pub, in Raj. Ex. ordinary Part IV-C, dated 30-6-1977. P. 360.
The fee paid for any licence under these rules shall not be refundable except under the specific Orders of the Government".
--------------------------------------
18. Notification No. F.1(2) FD/EX/88, dated 25.6.1988. Pub. Raj. Gaz. Ex. Pt. IV-C(II), dated 28.6.1988
Samples required for analysis under these rules shall be supplied free of cost by the licenssee and all expenses, in connection with packing, dispatch, chemical analysis, etc. shall be borne by him.
The spirit which has not been sufficiently denatured, shall be denatured afresh under the order of the 20[District Excise Officer]. When insufficiently denatured spirit is denatured again, the expenses will either be borne by the supplier or by licensee concerned].
-----------------------------------------
19. Substituted Vide Raj. Gaz. Pt. IV-C, EX. ordinary dated 1-2-68
20. Added vide Raj. Gaz. Ex. ordinary Pt. IV-C, EO. dated 19-11-59.
(1) No person shall print or publish in any news paper, news-sheet, book, leaflet, booklet or any other single or periodical publication or otherwise display, or distribute any advertisement or other matter which commends or solicits the use of, or offers, any intoxicant or which is calculated to in courage or incite any individual or class of individuals or the public generally to commit an offence under the Act, or to commit a breach or evade the provisions of any rule or order made there under, or the conditions of any licence, permit or pass obtained there under.
(2) Save as otherwise provided in Rule 77-C, nothing in this rule shall apply to-
(a) catalogues or price-lists which may be generally or specially approved by the Excise Commissioner in this behalf.
(b) any advertisement or other
Notwithstanding anything contained in sub-rule (1) of Rule 77-B, the State Government may, by notification in the Official Gazette, prohibit within the State the circulation, distribution, or sale of any newspaper, news-sheet, book, leaflet, booklet or other publication printed any published outside the state which contains any advertisement or matter of the nature described in sub-rule (1) of Rule 77-B].
----------------------------------------
21. Inserted vide Raj. Gaz. Extra ordinary IV-C, pt. dated 1.12.68.
Powers under Section 70 shall be exercised subject to the following conditions and restrictions:-
(a) Any District Excise Officer specially empowered in that behalf may accept in lieu of cancellation or suspension of a licence, permit or pass or by way of composition of an offence, sum of money not exceeding Rupees five hundred].
2[(b) Notwithstanding anything in clause (a) powers under Section 70 shall not be exercised by any District Excise Officer specially empowered in that behalf, if the offence committed or reasonably suspected of being committed is punishable under clause (c) of (d) of Section 54 or under Section 56, or if any proceedings have been pending in the court of law for the commission or any offence under the Act, without obtaining the previous sanction of the Excise Commissioner].
A Magistrate passing under this Act an order of confiscation of any excisable articles or any receptacle, packet or cover or any animal, cart, vessel, raft or other conveyance shall make it over to the 1[District Excise Officer] concerned.
-----------------------------------
1. Inserted vide Notification Pub. in Raj. Gaz, Part IV C, dated 7.3.1968.
All animals confiscated under the Act and all things other than excisable articles so confiscated shall be sold by public auction under the orders of the 2[Excise Commissioner], within reasonable time after they are received under Rule 78 from the Magistrate and the proceeds thereof shall be certified to the Government under the head State Excise Penalties.
All excisable articles confiscated under the Act shall be dealt within a reasonable time after they are received from the Magistrate under Rule 78.
(a) Excisable articles not exceeding Rs. 5 in value may be destroyed by the District Excise Officer.
(b) Lawfully manufactured liquor in scaled bottles not exceeding Rs. 50 in value shall be disposed off in such manner as the [District Excise Officer may direct and such liquor exceeding Rs. 50 in value shall be disposed off in such manner as the [Excise Commissioner] may direct.
(c) Bhang exceeding Rs. 5 in value shall be deposited in the nearest bonded warehouse, if it is fit for issue, with the sanction of the [District Excise Officer], and if unfit, shall be disposed off in such mariner as the Excise Commissioner may direct.
(d) Disposal of e
Notwithstanding anything in these rules contained above in this Chapter, perishable articles or an animal in respect of which proper arrangements for custody cannot be made, may be disposed off immediately by public auction by the Magistrate himself or by the [District Excise Officer].
The sale or other disposal of an excisable articles, animal or any other substance confiscated under the Act shall be deferred till the period of appeal against the order of confiscation has expired, or, if an appeal has been made to the knowledge of the officer concerned against such order, then until the appeal is disposed off:
Provided that the perishable article or an animal in respect of which no proper arrangement can be made for custody may be disposed of immediately and the sale-proceed may be credited in the Government treasury as deposits till the period of appeal expires, or until the appeal is disposed off, as the case may be.
Section R.82 of the Rajasthan Excise Rules, 1956, addresses the procedural aspect of sale or disposal of excisable articles, emphasizing the deferral of such actions pending an appeal. It plays a crucial role in ensuring that the rights of appellants are protected during the appellate process, maintaining fairness and judicial integrity in excise proceedings.
Section R.82 stipulates that the sale or disposal of excisable articles, animals, or other substances must be deferred if an appeal against such sale or disposal is pending. This provision prevents the finality of transactions until the appellate process is complete, thereby safeguarding the rights of parties involved.
The section itself does not specify direct punishments for non-compliance. However, violations may attract penalties under broader provisions of the Rajasthan Excise Act, 1950, especially if unlawful disposal occurs contrary to the rule.
Note: The references are primarily from the provided sources, which mainly describe the rules and procedural aspects related to sale, disposal, and appeals under Rajasthan excise law.
(1) Witnesses summoned by a criminal Court for Excise case before it or produced by an Excise Officer shall be paid by the court in accordance with the rule for the time being in force for the grant of expenses to witnesses in criminal cases.
(2) Witnesses summoned by an Excise Officer in any excise case shall be granted expenses by that Excise Officer out of the budget provision under that head, in accordance with the same scales as are applicable to witnesses summoned by a criminal court.
An Excise Officer shall not summon witnesses residing at a place more than 5 miles from the border of the area for which he is appointed.
(1) The duty on manufacture imposed for the time being in respect of foreign or country liquor shall be payable before the issue of such liquor from the distillery, brewery warehouse or go down (as the case may be) except where the issue is under a bond for the payment of duty.
(2) Export duty in all cases is payable before issue.
The duty imposed for the time being on transport of Ganja or Bhang shall be payable before issue from the warehouse or go down concerned, except where the issue is under bond.
Every person executing a bond for the payment of a duty levied under the Act shall be liable to pay the penalty of the bond according to its tenor.
All Excise Officers of the Government of Rajasthan not below the rank of Excise Inspector 1[and Partolling Officers in the Excise Preventive Force] may exercise the powers referred to in Sections 43, 44, 45, and 47.
-----------------------------------
1. Inserted vide Notification Pub. in Raj. Gaz, Part IV C, dated 7.3.1968.
All Excise Officers of the Government of Rajasthan including Excise Guards may exercise the powers mentioned in Section 45:
2[Provided that when power is exercised by an Excise Officer other than an Excise Inspector of the Circle concerned, such officer shall immediately hand over the person arrested and the articles seized to the Excise Inspector of the Circle concerned].
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2. Added vide Notification Pub. in Raj. Gaz Part IV-C dated 23.7.1964.
All Excise officers may exercise the powers conferred upon them by any notification under Section 10 for the time being.
All Excise Officers may exercise the powers conferred upon them by any notification under Section 9 or by any order issued under such notification.
All passes, permit and permissions issued under these rules shall be on the implied condition that the holder thereof has observed and will observe the Excise laws and rules of other State or States in India (as applicable to the subject-matter) for the time being in force.
The Excise Commissioner may prescribe forms for any licence, permit permission, or pass to be issued under these rules any application or statement to be submitted under these rules or any account to be maintained under these rules and may similarly prescribe forms for statement to be submitted, registers to be maintained and records to be kept by Excise officer under the Act or these rules and other form for the purpose of carrying out of the provisions of the Act and these rules.
All transactions in respect of Excise revenue in the form of duty (or a countervailing), fee or other demand due against any person under the act or rules made there under involving fraction of a rupee shall be carried out in nearest multiple of rupee, proportion below 50 paise being ignored and 50 paisa and above rounded off of the next higher rupee".
---------------------------------
1. Inserted vide Notification No. F1(4) FD/EX/90, SO 178, dt.7.12.95, Pub. In Raj. Gaz. Ex. Ordinary, pt4(Ga)(II), dated 22.12.95 p. 330
All rules in force in Rajasthan or in any part thereof regarding any matter for which provision is made by these rules are hereby repealed but not so as to effect previous operations.
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