Chhattisgarh Excise Act, 1915

THE MADHYA PRADESH EXCISE ACT, 1915

(No. 2 of 1915)

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S.Chapter I PRELIMINARY

S.Chapter II ESTABLISHMENT AND CONTROL

S.Chapter III IMPORT, EXPORT AND TRANSPORT

S.Chapter IV MANUFACTURE, POSSESSION AND SALE

S.Chapter VI LICENCES, PERMITS AND PASSES

S.Chapter VII-A PENALTY FOR OFFENCES AGAINST LIFE

S.Chapter VIII DETECTION, INVESTIGATION AND TRIAL OF OFFENCES

S.THE FIRST SCHEDULE Enactments repealed.

S.THE SECOND SCHEDULE Bond to abstain from the commission of offences under sections 34 and 36 of the Madhya Pradesh Excise Act, 1915.

S.7 Establishment and powers thereof.

7. The State Government may, by notification, for the whole or for any specified part of the [State]4—

(a) appoint an officer, hereinafter referred to as the Excise Commissioner, who subject to such control (if any) as the State Government may direct, shall superintend the administration of the Excise Department and the collection of the excise revenue;
(b) appoint any person other than the Collector to exercise all or any of the powers and to perform all or any of the duties conferred and imposed on a Collector by or under this Act, either concurrently with or in subordination to, or in exclusion of the Collector, subject to such control as the State Government may direct;
(c) appoint officers of the Excise Department of such classes and with such designations, powers and duties as the State Government may think fit;
(d) order that all or any of the powers and duties assigned by or under this Act to any officer appointed under cla

S.7-A Establishment of flying squads.

[7-A. (1) The State Government may, by notification, establish flying squads for investigating into any case of alleged or suspected evasion of excise revenue or any case of alleged or suspected contravention of any of the provisions of this Act or the rules made thereunder and shall specify therein the area over which the flying squad shall exercise jurisdiction.

(2) A flying squad established under sub-section (1) shall consist of excise officers and other persons as the State Government may, from time to time, appoint thereto.

(3) The Excise officers or other person appointed to the flying squad shall exercise the powers and perform the duties as may be conferred or imposed under section 7.]2

2. Ins. by M. P. Act 23 of 1979, S. 3.

S.8 Power to prohibit import, export or transport.

8. The State Government may, by notification,—

[(a) [ * * ]3 prohibit throughout the [State]4 or in any specified area thereof, the import or export of any intoxicant;

3. Words "with the previous sanction of the Governor-General in Council" omitted by Central Act 38 of 1920, S.2 and First Schedule.

4. Subs. by M. P. Act 23 of 1958, S. 3 (1), Schedule, Part A, item 21, for "Mahakoshal region".

S.9 Restriction on import, export or transport.

9. Without the sanction of the State Government no intoxicant shall be imported, exported or transported, except—

(a) after payment of any [duty to which it may be liable under this Act] 3, or execution of a bond for such payment ; and
(b) on compliance with such conditions as the State Government may impose.

3. Subs. by A.O. 1937, for "duty of customs or excise to which it may be liable".

S.10 Requirement of pass for import, export or transport.

10. No intoxicant exceeding such quantity as the State Government may, by notification, prescribe, either generally or for any specified area, shall be imported, exported or transported except under a pass issued, or deemed to be issued, under the provisions of this Act:

Provided that in the case of duty-paid foreign liquor such passes shall be dispensed with, unless the State Government shall, by notification, otherwise direct with respect to any local area.

S.11 Passes for import, export or transport.

11. (1) Passes for the import, export or transport of intoxicants may be granted by the Collector:

Provided that passes for the import and export such intoxicants as the Excise Commissioner may, from time to time, determine shall be granted only by the Excise Commissioner.

(2) Such passes may be either general for definite periods and kinds of intoxicants, or special for specified occasions and particular consignments only.

S.12 Passes issued by other authorities may be deemed passes granted under this Act.

12. The Excise Commissioner may, by general or special order, direct, subject to such conditions (if any) as he may impose, that a pass granted by any authority in India shall be deemed to be a pass for any purpose under this Act.

S.13 Licence required for manufacture, etc., of intoxicants.

13. (a) No intoxicant shall be manufactured or collected;

(b) no hemp plant, [ * * * ] 1 [ * * * ] 2 shall be cultivated;
(c) no tari-producing tree shall be tapped and no tari shall be drawn from any tree;
(d) no liquor shall be bottled for sale;
(e) no distillery or brewery shall be constructed or worked; and
(f) no person shall use, keep or have in his possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tari;

except under the authority and subject to the terms and conditions of a licence granted in that behalf:

Provided that the State Government may, by notification, declare that the provisions of this section shall not apply, in any area specified in this behalf, to the tapping of tari-producing trees, or to the drawing of tari subject to such conditions as it may prescribe :

3[Provided f

S.14 Establishment or licensing of distilleries and warehouses.

14. The Excise Commissioner may—

(a) establish a distillery in which spirit may be manufactured under a licence granted under section 13 on such conditions as the State Government may impose;
(b) discontinue any such distillery;
(c) licence, on such conditions as the State Government may impose, the construction and working of a distillery or brewery;
(d) establish or licence a warehouse, wherein any intoxicant may be deposited and kept without payment of duty, but subject to payment of such fee as the State Government may direct; and
(e) discontinue any such warehouse.

S.15 Payment of duty on removal from distillery, brewery or place of storage.

15. Without the sanction of the State Government no intoxicant shall be removed from any distillery, brewery, warehouse, or other place of storage established or licenced under this Act unless the duty (if any) [payable under Chapter V] 1 has been paid or a bond has been executed for the payment thereof.

1. Subs. by A.O. 1937, for "imposed under section 25".

S.16 Possession of intoxicants generally.

16. (1) The State Government may, by notification, prescribe a limit of quantity for the possession of any intoxicant :

Provided that different limits may be prescribed for different qualities of the same article.

(2) No person shall have in his possession any quantity of any intoxicant in excess of the limit prescribed under sub-section (1), except under the authority and in accordance with the terms and conditions of—

(a) a licence for the manufacture, cultivation, collection, sale, or supply of such intoxicant, or
(b) a pass for the import, export or transport of such intoxicant, or
(c) a permit granted under this Act.

(3) Sub-section (2) shall not apply to any foreign liquor—

(a) which is in the possession of any common carrier or warehouseman as such [ * * * ] 2
[(b) * * * ] 3

(4) Notwithstanding anything contained in the foregoing sub-sections, the State Govern

S.17 Licence required for sale of intoxicants.

17. (1) No intoxicant shall be sold except under the authority and subject to the terms and conditions of licence granted in that behalf :

Provided that—

(a) a person having the right to the tari drawn from any trees may sell such tari without a licence to a person licenced to manufacture or sell tari under this Act;
(b) a person licensed under section 13 to cultivate the hemp plant [ * * * ] 5 [ * * * ] 6 may sell without a licence those portions of the plant from which the intoxicating drug is manufactured or produced to any person licensed under this Act to deal in the same, or to any officer whom Excise Commissioner may prescribe; and
(c) nothing in this section shall apply to the sale of any foreign liquor lawfully procured by any person for his private use and sold by him or on his behalf or on behalf of his representatives in interest upon his quitting a station or after his decease.

(2) On such condit

S.18 Power to grant lease of right to manufacture, etc.

18. (1) The State Government may lease to any person, on such conditions and for such period as it may think fit, the right—

(a) of manufacturing, or of supplying by wholesale, or of both, or
(b) of selling by wholesale or by retail, or
(c) of manufacturing or of supplying by wholesale, or of both, and selling by retail,

any [ * * * ] 2 liquor or intoxicating drug within any specified area.

(2) The licensing authority may grant to a lessee under sub-section (1) a licence in the terms of his lease; and when there is no condition in the lease which prohibits sub-letting, may, on the application of the lessee, grant a licence to any sub-lessee approved by such authority.

2. Word "country" omitted by M.P. Act 19 of 1964, S. 2.

S.19 Lessee's permission to draw tari.

19. Where a right of manufacturing tari has been leased under section 18, the State Government may declare that the written permission of the lessee to draw tari shall have the same force and effect as a licence from the Collector for that purpose.

S.20 Manufacture and sale of liquor in Military cantonments.

20. Within the limits of any Military Cantonment, and within such distance from those limits as the [Central Government] 3 in any case may prescribe, no licence for the retail sale of liquor shall be granted, except with the knowledge and consent of the Commanding Officer.

3. Subs. by A.O. 1937, for "Local Government".

S.21 Duties of licensees with regard to measurement and testing.

21. Every person who manufactures or sells any intoxicant 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 condition on the licensed premises; and
(b) on the requisition of any Excise Officer duly empowered in that behalf at any time to measure, weight or test any intoxicants in his possession in such manner as the said Excise Officer may require.

S.22 Prohibition of employment of male persons under the age of twenty-one years and of women.

[22. No person who is licensed to sell intoxicants 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 male person under the age of twenty-one years or any woman in any part of such premises in which such intoxicant is consumed by the public.

S.23 Prohibition of sale of liquor or intoxicating drug to persons under the age of twenty-one years.

23. No person who is licensed to sell intoxicants shall sell or deliver any liquor or intoxicating drug to any person apparently under the age of twenty-one years whether for consumption by such person or by another person or whether for consumption on or off the premises of such vendor.]

S.23-A Prohibition of advertisements relating to liquor.

1[23-A. (1) In this section, "advertisement" includes—

(a) any notice, circular, label, wrapper or other documents;
(b) any announcement made orally or by any means of producing or transmitting light, sound or smoke;
(c) any exhibition by means of slide or film exhibited on the screen in a cinema licenced under the Madhya Pradesh Cinemas (Regulation) Act, 1952 (No. 17 of 1952) or at any other place of entertainment.

(2) Whoever prints or publishes or causes to be printed or published in any newspaper, book, leaflet, booklet or any other single or periodical publication or otherwise displays or distributes or causes or permits to be displayed or distributed any advertisement or other matter commending, soliciting the use of, or offering or purporting to commending, soliciting the use of, or commending any liquor shall be punished for every such offence with imprisonment which may extend to six months or with fine which may exte

S.24 Closing of shops for the sake of public peace.

(1) The District Magistrate, by notice in writing to the licensee, may require that any shops in which any intoxicant is sold shall be closed at such times or for such period as he may think necessary for the preservation of the public peace.

(2) If a riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop, a Magistrate of any class, who is present, may require such shop to be kept closed for such period as he may think necessary:

Provided that, when any such riot or unlawful assembly occurs, a licensee shall, in the absence of the Magistrate, close his shop without any order.

(3) When any Magistrate issues an order under sub-section (2), he shall forthwith inform the Collector of his action and his reasons therefor.

S.Chapter V Duties and Fees

S.25 Duty on excisable articles.

[(1) An excise duty or a countervailing duty, as the case may be, shall, if the State Government so direct, be levied on all excisable articles other than medicinal and toilet preparations specified for the time being in the Schedule to the Medical and Toilet Preparation (Excise Duties) Act, 1955 ( No. 16 of 1955)—

(a) imported; or
(b) exported; or
(c) transported; or
(d) manufactured, cultivated or collected under any licence granted under section 13; or
(e) manufactured in any distillery established, or any distillery or brewery licensed, under this Act:

Provided that it shall be lawful for the State Government to exempt any excisable article from any duty to which the same may be liable under this Act.]1

[(2) Duty may be imposed under sub-section (1) at different rates according to—

(i) the place to which any excisable article is to be removed; or
(ii) the strength and quality

S.26 Ways of levying such duty.

(1) Subject to such rules regulating the time, place and manner as the State Government may prescribe, such duty shall be levied rateably on the quantity of excisable article imported, exported, transported, collected or manufactured in or issued from a distillery, brewery or warehouse :

Provided that duty may be levied—

(a) on intoxicating drugs by an acreage rate levied on the cultivation of the hemp plant [ * * ]1 [ * * ]2 or by a rate charged on the quantity collected;
(b) on spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act—
- (i) in accordance with such scale or equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe; or
- (ii) by a rate charged directly on the materials used;
(c) on tari, by a tax on each tr

S.27 Payment for grant of leases.

[(1)]4 Instead of in addition to any duty leviable under this Chapter, the State Government may accept payment of a sum in consideration of the grant of any lease under section 18.

[(2) Nothing contained in sub-section (1) shall be construed to preclude the State Government from enhancing or reducing the sum received in consideration of a grant of any lease under section 18 during the course of a financial year or during the currency of a licence and the power to enhance or reduce the sum shall include power to give retrospective effect to such enhancement or reduction from a date not earlier than the commencement of the financial year.]5

4. Renumbered by M.P. Act 15 of 1938, S. 2.

5. Ins. by M.P. Act 15 of 1938, S. 2.

S.27-A Saving for duties being levied at commencement of the Constitution.

1[27-A. (1) Until provision to the contrary is made by [Parliament]2 the State Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of [the Constitution]3 under this Chapter as then in force.

(2) The duties to which this section applies are—

(a) any duty on intoxicant which are not excisable articles within the meaning of this Act;
(b) any duty on an excisable article produced outside India and imported into the [State]4 whether across a customs frontier as defined by the Central Government or not,
[ (c) * * * * ]5

(3) Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manufactured or produced in the [State]4 and similar goods not so manufactured or produced discriminates in favour of the former, or which, in the case of goods

S.28 Form and conditions of licences etc.

Every licence, permit or pass granted under this Act—

(a) shall be granted—
- (i) on payment of such fees (if any),
- (ii) for such period,
- (iii) subject to such restrictions, and on such conditions, and
(b) shall be in such form and contain such particulars, as the State Government may direct either generally by rules made under section 62 or in any particular instance.

S.29 Power to take security from licensee.

[29. Any authority granting a licence under this Act may require the licensee 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 or to provide both as such authority may think fit.]1

1. Subs. by M. P. Act 11 of 1970, S. 2.

S.30 Technical defects, irregularities and omissions.

(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.

S.31 Power to cancel or suspend licence, etc.

(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 any duty or fee payable by the holder thereof be not duly paid; or
(b) in the event of any breach by the holder thereof or by any of his servants, or by any one acting on his behalf with his express or implied permission, of any of the terms or conditions thereof, or
(c) if the holder thereof, or any of his servants, or any one acting on his behalf with his express or implied permission, is convicted of any offence under this Act or any other law for the time being in force relating to revenue, or of any offence [under the Dangerous Drugs Act, 1930 (II of 1930)]2 or under the Indian Merchandise Marks Act, 1889 (IV of 1889)3, or under any section which has been introduced into the Indian Penal Code, 1860 (XLV of 1860), by section 3 of that Act; or
(d) i

S.32 Power to withdraw licences.

(1) Whenever the authority which granted any licence under this Act considers that such licence should be withdrawn for any cause other than those specified in Section 31, it shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may withdraw the licence either-

(a) on the expiration of fifteen day's notice in writing of its intention to do so, or
(b) forth-with without notice.

(2) If any licence be withdrawn under clause (b) of sub-section (1), the aforesaid authority shall, in addition to remitting such sum as aforesaid, pay to the licensee such further sum (if any) by way of compensation as the Excise Commissioner may direct.

(3) When a licence is withdrawn under sub-section (1), any fee paid in advance or deposit made by the licensee in respect thereof shall be refunded to him, after deducting the amount (if any) due to the Government.

S.33 Surrender of licences.

(1) Any holder of a licence granted under this Act to sell an intoxicant may surrender his licence on the expiration of one month's notice in writing given by him to the Collector of his intention to surrender the same, and on payment of the fee payable for the licence for the remainder of the period for which it would have been current but for such surrender:

Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a licence he may remit to the holder thereof the sum so payable on surrender or any portion thereof.

(2) Sub-section (1) shall not apply in the case of any licence granted under section 18.

Explanation.—The words "holders 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.

S.33-A

[33-A. * * * ]1

1. Omitted by M. P. Act 23 of 1958, S. 3(i), Schedule, Part A, item 21.

S.Chapter VII Offences and Penalties

S.34 Penalty for illegal import etc

2[34. Whoever in contravention of this Act or of any rule, notification or order made, issued or given thereunder, or of any licence, permit or pass granted under this Act—

(a) imports, exports, transports, manufactures, collects or possesses any intoxicant; or
(b) save in the cases provided for in section 38, sells any intoxicant; or
(c) cultivates any hemp plant; or
(d) taps or draw tari from any tari producing tree; or
(e) constructs or works any distillery or brewery; or
(f) uses, keeps or has in his possession any materials, still utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tari; or
(g) removes any intoxicant from any distillery, brewery or warehouse licensed, established or continued under this Act; or
(h) bottles any liquor;

[shall be punishable for every such offence with imprisonment for a term which may extend to on

S.35 Penalty for altering or attempting to alter any [denatured spirit or denatured spirituous preparation.]3

35. 2[Who ever—

(a) alters or attempts to alter any [denatured spirit or denatured spirituous preparation]3 with the intention that such spirit may be use for human consumption, whether as a beverage or internally as a medicine, or in any other way whatsoever, by any method whatsoever; or
(b) has in his possession any spirit in respect of which he knows or has reason to believe that any such alteration or attempt has been made with the intention specified in clause (a), shall be punishable with imprisonment for a term which shall not be less than one month but which may extend to two years and also with fine which shall not be less than one thousand rupees but which may extend to four thousand rupees;]
[(c) mixes denatured spirit or such altered denatured spirit or denatured spirituous preparation with potable spirit, shall be punishable with imprisonment for a term which shall not be less than one month but which may extend to t

S.36 Penalty for illegal possession.

36. Whoever, without lawful authority, has in his possession any quantity of any intoxicant knowing the same to have been unlawfully imported, transported, manufactured, cultivated or collected, or knowing the prescribed duty not to have been paid thereon, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

S.36-A Penalty for opening, keeping or using any place as a common drinking-house or for having care, management or control of, or for assisting in conducting, business of any such place.

1[36-A. Whoever, in contravention of this Act, or of any rule, notification or order made, issued or given thereunder, or of any licence, permit or pass granted under this Act,—

(a) opens, keeps or use any place as a common drinking-house; or
(b) has the care, management or control of, or in any manner assists in conducting the business of any place opened, kept or used as a common drinking-house;

shall be punishable with imprisonment for a term which may extend to one year or with fine which shall not be less than two hundred rupees but which may extend to two thousand rupees, or with both.

S.36-B Penalty for being found drunk or for purpose of drinking in a common drinking-house.

36-B. Whoever in contravention of this Act or rule or notification or any order made, issued or given thereunder, or of any licence, permit or pass granted under this Act, is found drunk or drinking in a common drinking-house or is found there present for the purpose of drinking shall be punishable with fine which may extend to one thousand rupees and any person found in a common drinking-house during any drinking therein shall be presumed, until the contrary is proved, to have been there for the purpose of drinking.

S.36-C Penalty for permitting a place to be used for the commission by other person of any offence punishable under section 34, section 35, section 36 or section 36-A.

36-C. Whoever, being the owner or occupier or having the use or care or management or control of any place, knowingly permits it to be used for the commission by any other person of any offence punishable under section 34, section 35, section 36 or section 36-A shall be punishable with imprisonment for a term which may extend to one year, or with fine which shall not be less than two hundred rupees but which may extend to two thousand rupees or with both.]3

3. Subs. by M. P. Act 23 of 1979, S. 7.

S.36-D Execution of bond to abstain from commission of offences punishable under section 34 or section 36.

36-D (1) Whenever any person is convicted of an offence punishable under section 34 or section 36, and the Magistrate convicting him is of opinion that it is necessary to require such person to execute a bond to abstain from the commission of offences punishable under those sections; the Magistrate may, at the time of passing sentence on such person, order him to execute a bond for a sum proportionate to his means, with or without sureties, to abstain from the commission of such offences during such period, not exceeding three years, as he may direct.

(2) The bond shall be in the form contained in the Second Schedule and the provisions of the Code of Criminal Procedure, 1898 (V of 1898)1 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 that Code.

(3) If the conviction is set aside on appeal or otherwise, the bond so executed shall become

S.36-E Magistrate to require a person to show cause why he should not be ordered to execute a bond for good behaviour.

36-E. (1) Whenever a Magistrate of the first class specially empowered in this behalf by the State Government receives information that any person within the local limits of his jurisdiction habitually commits, or attempts to commit, or abets the commission of an offence punishable under section 34 or section 36, such Magistrate may require such person to show cause why he should not be ordered to execute a bond, with sureties, for his good behaviour for such period, not exceeding three years, as the Magistrate may direct.

(2) The provisions of the Code of Criminal Procedure, 1898 (V of 1898)1, shall, in so far as they are applicable, apply to any proceedings under sub-section (1) as if the bond referred to therein were a bond required to be executed under section 110 of that Code.]

1. See now the Code of Criminal Procedure, 1973 (2 of 1974).

S.37 Penalty for offences not otherwise provided for.

2[37. Whoever, is guilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any rule, notification or order made, issued or given thereunder and not otherwise provided for in this Act, shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees, or with both.

2. Subs. by M. P. Act 23 of 1979, S. 8.

S.38 Penalty for certain unlawful acts of license vendors.

38. (1) A licensed vendor or any person in his employ and acting on his behalf who—

(a) sell any intoxicant to a person who is drunk or intoxicated; or
(b) sells or gives any intoxicant to any person in contravention of section 23; or
(c) in contravention of section 22 employs or permits to be employed on any part of his licensed premises referred to in that section any male person or woman; or
(d) permits drunkenness, intoxication, disorderly conduct, dancing, singing, playing of music or gaming on the licensed premises of such vendor; or

S.38-A Penalty on licensed manufacturer or vendor of intoxicant for mixing or permitting to be mixed with such article any noxious drug or any foreign ingredient or any diluting or colouring substance.

If any licensed manufacturer or licensed vendor or any person in his employ and acting on his behalf, mixes or permits to be mixed, with any intoxicant manufactured, sold or kept or exposed for sale by him, any noxious drug, or any foreign ingredient or any diluting or colouring substance except as prescribed in the licence, or has in possession any intoxicant in respect of which such admixture has been made, he shall be punishable with imprisonment which shall not be less than one month but which may extend to one year or with fine which shall not be less than three hundred rupees but which may extend to two thousand rupees or with both.

S.39 Penalty for misconduct by licensee, etc.

A holder of a licence, permit or pass granted under this Act or any person in the employ of such holder and acting on his behalf, who intentionally—

(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) save in a case provided for by section 34, contravenes any rule made under section 62; or
(c) does any act in breach of any of the conditions of the licence, permit or pass not otherwise provided for in this Act,

shall be punishable in case (a) with fine which may extend to four hundred rupees, and in case (b) or (c) with fine which may extend to {ten thousand rupees}2.

2. Sub. by M. P. Act 14 of 1987, S. 3, for "one thousand rupees".

S.40 Penalty for allowing consumption in chemist's shop, etc.

(1) A Chemist, druggist, apothecary or keeper of a dispensary who allows any intoxicant, which has not been bona fide medicated for medicinal purposes, to be consumed on his business premises by any person not employed in his business shall be punishable with imprisonment for a term which may extend to one year or with fine which shall not be less than five hundred rupees but which may extend to four thousand rupees, or with both.

(2) Any person not employed as aforesaid who consumes any such intoxicant on such premises shall be punishable with fine which may extend to five hundred rupees.

S.40-A Punishment for obstruction to or assault on, officer, etc.

Whoever assaults or obstructs—

(a) any excise officer or person exercising powers under this Act, or
(b) any informant or other person helping any such officer or person while exercising powers under this Act,

shall be punishable with imprisonment which may extend to two years or with fine which may extend to two thousand rupees or with both.]

S.41 Manufacture, sale or possession by one person on account of another.

(1) Where any intoxicant 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 intoxicant shall, for the purposes of this Act, be deemed to have been manufactured or sold by, or to be in the possession of, such other person.

(2) Nothing in sub-section (1) shall absolve any person who manufactures, sells or has possession of an intoxicant on account of another person from liability to any punishment under this Act for the unlawful manufacture, sale or possession of such intoxicant.

S.42 Attempts to commit, and abetment of offences.

Whoever, attempts to commit or abets any offence punishable under this Act shall be liable to the punishment provided for such offence.

S.43 Presumption as to commission of offence in certain cases.

In prosecutions under section 34, section 35 and section 36 it [shall be presumed, until the contrary is proved]1, that the accused person has committed an offence punishable under that section in respect of—

(a) any intoxicant, or
(b) any still, utensil, implement or apparatus whatsoever for the manufacture of any intoxicant other than tari, or
(c) any materials which have undergone any process towards the manufacture of an intoxicant, or from which an intoxicant has been manufactured,

for the possession of which he is unable to account satisfactorily.

1. Subs. by C. P. Act 6 of 1934, S. 8, for "may be presumed.".

S.44 Criminal liability of licensee for acts of servants.

Where any offence under section 34, section 35, section 36, [section 36-A]1, section 38, [section 38-A]1, or section 39 is committed by any person in the employ and acting on behalf of the holder of a licence, permit or pass granted under this Act, such holder shall also be punishable as if he had himself committed the same, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence :

Provided that no person other than the actual offender shall be punishable with imprisonment except in default of payment of fine.

1. Ins. by C. P. Act 6 of 1934, S. 9.

S.45 Enhanced punishment after previous conviction.

If any person after having been previously convicted of an offence punishable under section 34, section 35 section 36, [section 36-A, section 36-B]2, [section 36-C]3 or section 40 or under the corresponding provisions in any enactment repealed by this Act, subsequently commits and is convicted of an offence punishable under any of those sections, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act:

[Provided that nothing in this section shall prevent any offence which might otherwise have been tried summarily under Chapter XXI of the Code of Criminal Procedure, 1973 (No. 2 of 1974), from being so tried.]4

2. Ins. by C. P. Act 6 of 1934, S. 10.

3. Ins. by C. P. Act 56 of 1948, S. 3.

4. Subs. by M. P. Act 23 of 1979, S. 9.

S.46 Liability of certain things to confiscation.

(1) Whenever an offence has been committed which is punishable under this Act, the intoxicant materials, still, utensil, implement or apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.

(2) Any intoxicant lawfully imported, transported, manufactured, held in possession or sold along with, or in addition to, any intoxicant liable to confiscation under sub-section (1), and the receptacles, packages and coverings in which any such intoxicant, materials, still, utensil, implements or apparatus as aforesaid is or are found, and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels, rafts or other conveyance used in carrying the same, shall likewise be liable to confiscation :

Provided that no animals, carts, vessels, rafts or other conveyance shall be liable to confiscation if it is proved that they are not the property of the offender and if th

S.47 Order of confiscation.

(1) Where in any case tried by him the Magistrate decides that anything is liable to confiscation under section 46, he may either order confiscation or may give the owner of the thing liable to be confiscated an option to pay, in lieu of confiscation, such fine as the Magistrate thinks fit.

(2) When an offence under this Act has been committed, but the offender is not known or cannot be found, the case shall be enquired into and determined by the Collector, who may order confiscation :

Provided that no such order shall be made until the expiration of one month from the date of seizing the thing intended to be confiscated, or without hearing any person who may claim any right thereto, and the evidence (if any) which he may produce in support of his claim :

Provided further that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that the sale would be for the benefit of its owner, the Collector may at any time direct

S.48 Power to compound offences.

(1) The Collector may—

(a) accept from any person whose licence, permit or pass is liable to be cancelled or suspended under clauses (a) and (b) of section 31, who is reasonably suspected of having committed an offence under section 37, section 38, section 38-A (except in a case to which proviso to that section applies) or section 39, a sum of money not exceeding ten thousand rupees in lieu of such cancellation or suspension or by way of composition for such offence, as the case may be, or may impose as a penalty a sum not exceeding ten thousand rupees, and, may in either case, order the confiscation of articles which are seized; and
(b) in any case in which any property has been seized as liable to confiscation under this Act, may at any time before an order of confiscation has been passed by a Judicial Magistrate, release the same on payment of the value thereof was estimated by the Collector.]1

(2) On the payment of such sum of mone

S.49 Penalty on officers making vexatious search, seizure, detention or arrest.

Any Excise officer or officer of the Police or Land Revenue Department or any other person duly empowered under section 52, who vexatiously and unnecessarily—

(a) enters or searches or causes to be entered or searched any place under colour of exercising any power conferred by this Act, or
(b) seized the movable property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act, or
(c) detains, searches or arrests any person,

shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both.

S.49-A Penalty for import etc. of liquor unfit for human consumption or for altering or attempting to alter denatured spirituous preparation.

(1) Whoever—

(a) imports, exports, transports, manufactures, collects, possesses, bottles or sells any liquor; or
(b) alters or attempts to alter any denatured spirit or denatured spirituous preparation with the intention that such spirit or denatured spirituous preparation may be used for human consumption, whether as a beverage or internally as a medicine, or in any other form or by any method whatsoever; or
(c) has in his possession any spirit or denatured spirituous preparation, in respect of which he intentionally or knowingly allows or knowingly suffers any other person to alter or attempt to alter, in either case with the intention specified in clause (b), any spirit into denatured spirit or into a denatured spirituous preparation; or
(d) mixes denatured spirit or such altered denatured spirit or denatured spirituous preparation with potable spirit, and such liquor, denatured spirit, denatured spirituous preparation, spirit or altered

S.49-B Bail not to be allowed for offences under this Chapter

Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974) or section 59-

(i) no application for an anticipatory bail shall be entertained by any court in respect of a person accused of an offence under section 49-A;
(ii) no application for bail of a person accused of an offence under section 49-A shall be allowed if opposed by the prosecution :

Provided that no court or magistrate shall authorise detention of such person in custody during the course of investigation for a period exceeding one hundred and twenty days and on the expiry of such period, in the event of the report or complaint not being filed, the accused shall be released forthwith if he is prepared to and does furnish bail.]1

1. Ins. by M. P. Act 39 of 1982, S. 9.

S.50 Land-holders and others to give information

Whenever any intoxicant is manufactured or collected, or any hemp plant [ * * * ]1 [ * * *]2 is cultivated on any land in contravention of this Act,—

(a) any owner or occupier of such land and any agent of any such owner or occupier; and
(b) all village-headmen, village-accountants, village-watchmen, and all officers employed in the collection of revenue or rent of land on the part of the Government or the Court of Wards, in the villages,

shall, in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or to an officer of the Excise, Police or Land Revenue Department, as soon as the fact comes to their knowledge.

1. Words "or Coca plant" omitted by Central Act 2 of 1930.

2. Words "Erythroxylon coca" omitted by C.P. Act 1 of 1927, S. 3.

S.51 Power to enter and inspect place of manufacture and sale

The Excise Commissioner, or a Collector or any Excise Officer not below such rank as the State Government may by notification prescribe, or any Police Officer duly empowered in that behalf, may—

(a) enter and inspect, at any time by day or by night, any place in which any licensed manufacturer manufactures or stores any intoxicant; and
(b) enter and inspect, at any time within the hours during which sale is permitted and at any other time during which the same may be open, any place in which any intoxicant is kept for sale by any person holding a licence under this Act; and
(c) examine accounts and registers, and examine, test, measure or weigh any materials, stills, utensils, implements, apparatus or intoxicant found in such place.

S.52 Power to arrest without warrant, to seize article liable to confiscation and to make searches

(1) Any Excise Officer, or any Police Officer not below such rank as the State Government may by notification prescribe, or any single officer or class of officers of the Land Revenue Department duly empowered in this behalf by notification of the State Government, subject to such restriction as the State Government may prescribe, and any other person, duly empowered by notification of the State Government in this behalf may-

3[ (a) arrest without warrant any person found committing an offence punishable under [section 23-A, section 34]4 section 35, section 36, section 36-A, section 36-B, section 36-C or section 37; and]
(b) seize and detain any [ intoxicant ]1 or other article which he has reason to believe to be liable to confiscation, under this Act or any other law for the time being in force relating to excise-revenue; and
(c) detain and search any person upon whom, and any vessel, raft, vehicle, animal, package,

S.53 Power of magistrate to issue a warrant

If a Magistrate, upon information and after such inquiry (if any) as he thinks necessary, has reason to believe that an offence under section 34, section 35, section 36, section 36-A, section 36-B, section 36-C, section 37, section 38, section 38-A, section 39 or section 40 has been, is being or is likely to be committed, he may issue a warrant—

(a) for the search of any place in which he has reason to believe that any intoxicant still, utensil, implement, apparatus or materials which are used for the commission of such offence, or in respect of which such offence has been, is being or is likely to be, committed, are kept or concealed; and
(b) for the arrest of any person whom he has reason to believe to have been, to be, or to be likely to be engaged in the commission of any such offence.

S.54 Power to search without a warrant

Whenever any Excise Officer not below such rank as the State Government may, by notification, prescribe, has reason to believe that an offence under section 34, section 35, section 36, section 36-A, section 36-B, section 36-C, section 37, section 38, section 38-A, section 39, or section 40 has been, is being or is likely to be committed, 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 after recording the grounds of his belief,—

(a) at any time, by day or night, enter and search any place and seize anything found therein which he has reason to believe to be liable to confiscation under this Act; and
(b) detain and search and, if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid.]2

2. Subs. by M. P. Act 27 of 1965, S. 4.

S.54-A Arrest without warrant for obstruction or assault

Any Excise Officer, not below such rank as the State Government may by notification specify may arrest without warrant any person who obstructs or assaults him in the execution of his duty under this Act :

Provided that every person arrested under this section shall be admitted to bail by the person arresting, if sufficient bail be tendered for his appearance before a magistrate or before a police or Excise officer, as the case may be.1

1. Ins. by C. P. and Berar Act 56 of 1948, S. 6.

S.55 Powers of Excise Officers in matters of investigation

2[(1) Any Excise Officer not below such rank and within such specified area, as the State Government may, by notification, prescribe, may, as regards offence under section 34, section 35, section 36 section 36-A, section 38-A, section 39, section 40 and section 40-A exercise the powers conferred on an officer-in-charge of a police station by the provision of Chapter XII of the Code of Criminal Procedure, 1973 ( No. 2 of 1974):

Provided that any such powers shall be subject to such restrictions and modifications (if any) as the State Government may by rule prescribe.]

(2) For the purposes of section 156 of the said Code the area in regard to which an Excise Officer is empowered under sub-section (1) shall be deemed to be a police station, and such officer shall be deemed to be the officer in charge of the station.

(3) Any such officer, specially empowered in that behalf by the State Government, may, without reference to a Magistrate and for reasons to

S.56 Report by investigation officer

3[If on an investigation by an Excise Officer empowered under sub-section (1) of section 55, it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer, unless he proceeds under sub-section (3) of section 55, shall submit a report which shall for the purposes of section 190 of the Code of Criminal Procedure, 1973 (No. 2 of 1974) be deemed to be a police report to a Judicial Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on [police reports]4

3. Subs., ibid, S.12.

4. Subs. by M. P. Act 39 of 1982, S.10 for "public report"

S.57 Report by Excise Officer

Where any Excise Officer below the rank of Collector makes any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter, make a full report of all the particulars of the arrest, seizure or search to his immediate official superior, and shall, unless bail be accepted under section 59, take or send the person arrested, or the thing seized, with all convenient despatch, to a Judicial Magistrate for trial or adjudication.

S.57-A Police to take charge of articles seized

An officer in charge of a police station shall take charge of and keep in safe custody pending the orders of a magistrate or an Excise Officer, all articles seized under this Act which may be delivered to him, and shall allow any Excise Officer who may accompany such articles to the police station, or who 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

1. Ins. by C. P. and Berar Act 56 of 1948, S. 8.

S.58 Arrests, searches, etc. how to be made

Save as in this Act otherwise expressly provided the provisions of the Code of Criminal Procedure, 1973 ( No. 2 of 1974) relating to arrest, detention in custody, searches, summons, warrants of arrests, search warrants, the production of persons arrested, and the disposal of things seized, shall apply, as for as may be, to all action taken in these respects under this Act.2

2. Subs. by M. P. Act 23 of 1979, S. 13.

S.59 Security for appearance in case of arrest without warrant

(1) All offences punishable under this Act shall be bailable within the meaning of the Code of Criminal Procedure, 1973 ( No. 2 of 1974).3

(2) When a person is arrested under this Act otherwise than on warrant by a person or officer who has not authority to release arrested persons on bail, he shall be produced before or forwarded to —

(a) the nearest Excise Officer who has authority to release arrested persons on bail, or
(b) the nearest officer in charge of a police station,

whoever is nearer.

(3) Whenever any person arrested under this Act, otherwise than on a warrant, is prepared to give bail, and is arrested by, or produced in accordance with sub-section (2), before an officer who has authority to release arrested persons on bail, he shall be released up on bail or, at the discretion of the officer releasing him, on his own bond.

(4) The provisions of sections 441 to 444 and 446 and 449 of the Code of Criminal

S.60

[ * * * * ]5

5. Omitted by M. P. Act 23 of 1979, S. 15.

S.61 Limitation of prosecutions

6[(1) No court shall take cognizance of an offence punishable—

(a) under section 37, section 38, section 38-A, section 39, except on a complaint or report of the Collector or an Excise Officer not below the rank of District Excise Officer as may be authorised by the Collector in this behalf;

6. Subs. by M. P. Act 23 of 1979, S. 16.

(b) under any other section of this Act other than section 49 except on the complaint or report of an Excise Officer or Police Officer.]1

(2) Except with the special sanction of the State Government, no Judicial Magistrate shall take cognizance of any offence punishable under this Act, or any rule or order thereunder, unless the prosecution is instituted within six months from the date on which the offence is alleged to have been committed.

1. Subs. by M. P. Act 39 of 1982, S. 11.

S.61-A Tender of pardon to accused person turning approver.

61-A. Whenever two or more persons are prosecuted for an offence under this Act, the Chief Judicial Magistrate or any Magistrate of the first class inquiring into or trying the offence may, for the reasons to be recorded in writing by him, tender to any accused person a pardon on condition of his making a full and true disclosure of all facts connected with the offence.]

S.Chapter IX Miscellaneous

S.62 Power to make rules.

62. (1) The State Government may make rules for the purpose of carrying out the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules—

(a) prescribing the powers and duties of Excise Officers;
(b) regulating the delegation of any powers or duties by the Chief Revenue Authority, the Excise Commissioner or Collectors under section 7, clause (g);
(c) declaring in what cases or classes of cases and to what authorities appeals shall lie from orders, whether original or appellate, passed under this Act or under any rule made thereunder, or by what authorities such orders may be revised, and prescribing the time and manner of presenting, and the procedure for dealing with, appeals and revisions;
(d) regulating the import, export, transport, manufacture collection, possession, supply or storage of any intoxicant, or the cultivation of the hemp plant

S.63 Publication of rules and notifications.

63. All rules made and notifications issued under this Act shall be published in the Official Gazette, and shall have effect from the date of such publication or from such other date as may be specified in that behalf.

S.64 Recovery of Government dues.

64. (1) The following moneys, namely:—

(a) all excise-revenue,
(b) any loss that may accrue when, in consequence of default, a grant has been taken under management by the Collector, or has been re-sold by him, and
[(c) notwithstanding anything contained in section 74 of the Contract Act, 1872 (No. 9 of 1872) all amounts due to the Government by any person on account of any contract relating to the excise revenue in accordance with any provision of this Act or rules made thereunder, and all amounts to be paid on breach of conditions of a bond or instrument by which a person binds himself to perform any duty or act or undertakes that he and his servants and agents will abstain from any act,]2

may be recovered from the person primarily liable to pay the same, or from his surety (if any); by distress and sale of his movable property, or by any other process for the recovery of land revenue due from land-holders or from farmers of

S.65 Government lien on property of defaulters.

65. In the event of default by any person licensed or holding a lease under this Act, all his distillery, brewery or warehouse or shop buildings, fittings or apparatus and all stock of intoxicants or materials for manufacture of the same held in or upon any distillery, brewery, warehouse or shop premises shall be liable to be attached in satisfaction of any claim for excise-revenue or in respect of any losses incurred by the Government through such default and to be sold to satisfy such claim, which shall be a first charge upon the sale proceeds.

S.66 Power of State Government to exempt persons or intoxicants from the provisions of the Act.

66. The State Government may, by notification, either wholly or partially and subject to such conditions as it may think fit to prescribe, exempt any person or class of persons or any intoxicant wholly or partially from all or any of the provisions of this Act, or of all or any of the rules made under this Act, either throughout the [State]1 or in any specified area comprised therein, or for any specified period or occasion.

1. Subs. by M. P. Act 23 of 1958, for “Mahakoshal region”.

S.67 Protection to persons acting under the Act.

67. No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act.

S.68 Limitation of suits.

68. No suit shall lie against the Government or against any Excise, Police or Land Revenue Officer in respect of anything done, or alleged to have been done, in pursuance of this Act, unless the suit is instituted within six months from the date of the Act complained of.

S.69 Repeal of enactments.

69. The enactments mentioned in the schedule are hereby repealed to the extent specified in the fourth column thereof.

S.11 of 2002 THE CHHATTISGARH EXCISE (AMENDMENT) ACT, 2002

छत्तीसगढ़ राजपत्र, दिनांक 23 अप्रैल 2002 — 194(32)

रायपुर, दिनांक 23 अप्रैल 2002

क्रमांक 3056/21-31/प्रारूपण/01.—भारत के संविधान के अनुच्छेद 348 के खंड (3) के अनुसरण में, छत्तीसगढ़ आबकारी (संशोधन) अधिनियम, 2002 (क्र. 11 सन् 2002) का अंग्रेजी अनुवाद राजपत्र के प्राधिकार से एतद्द्वारा प्रकाशित किया जाता है।

छत्तीसगढ़ के राज्यपाल के नाम से तथा आदेशानुसार, आई.एस. उबोवेजा, उप-सचिव

CHHATTISGARH ACT (No. 11 of 2002)

THE CHHATTISGARH EXCISE (AMENDMENT) ACT, 2002

An Act further to amend the Chhattisgarh Excise Act, 1915 (No. 2 of 1915).

Be it enacted by the Chhattisgarh Legislature in the Fifty-third Year of the Republic of India as follows:—

1. (1) This Act may be called the Chhattisgarh Excise (Amendment) Act, 2002 (No. 11 of 2002). Short title, Extent and Commencement.

(2) It extends to the whole of Chhattisgarh State.

(3) It shall come into force from the date notified by the State Government in its official

S.क्रमांक 19 सन् 2003 छत्तीसगढ़ आबकारी (संशोधन) अधिनियम, 2003

छत्तीसगढ़ राजपत्र (असाधारण) — प्राधिकार से प्रकाशित — क्रमांक 226 (द-4) मंगलवार, दिनांक 9 सितम्बर 2003 — भाद्र 18, शक 1925

विधि और विधायी कार्य विभाग, मंत्रालय, दाऊ कल्याण सिंह भवन, रायपुर — रायपुर, दिनांक 9 सितम्बर 2003

क्रमांक 5576/21-31/प्रारूपण/03.—छत्तीसगढ़ विधान सभा का निम्नलिखित अधिनियम, जिस पर दिनांक 3-9-2003 को राज्यपाल की अनुमति प्राप्त हो चुकी है, एतद्द्वारा सर्वसाधारण की जानकारी के लिए प्रकाशित किया जाता है।

छत्तीसगढ़ के राज्यपाल के नाम से तथा आदेशानुसार, सी. बी. बाजपेयी, उप-सचिव

छत्तीसगढ़ अधिनियम (क्र. 19 सन् 2003)

छत्तीसगढ़ आबकारी (संशोधन) अधिनियम, 2003

छत्तीसगढ़ आबकारी अधिनियम, 1915 (क्रमांक 2 सन् 1915) को और संशोधित करने हेतु अधिनियम

भारत गणराज्य के चौवनवें वर्ष में छत्तीसगढ़ विधान मंडल द्वारा निम्नलिखित रूप में यह अधिनियमित हो:-

1. (एक) इस अधिनियम का संक्षिप्त नाम छत्तीसगढ़ आबकारी (संशोधन) अधिनियम, 2003 (क्रमांक 19 सन् 2003) है। संक्षिप्त नाम एवं प्रारंभ

(दो) यह 1 जून, 2003 से प्रवृत्त होगा।

S.2 धारा 2 का संशोधन.

छत्तीसगढ़ आबकारी अधिनियम, 1915 (क्र. 2 सन् 1915) (जो इसके पश्चात् मूल अधिनियम के रूप में निर्दिष्ट है) में, धारा 2 में,-

(एक) खंड (1) को (1-क) के रूप में पुनः क्रमांकित किया जाये; तथा

(दो) खंड (1-क) के पूर्व, निम्नलिखित अन्तःस्थापित किया जाये, अर्थात्:-

"(1) "एजेंसी" से अभिप्रेत है कम्पनी अधिनियम, 2013 (2013 का 18), भागीदारी अधिनियम, 1932 (1932 का 9) के अंतर्गत पंजीकृत"

S.1 Short title, extent and commencement.

(1) This Act may be called the Chhattisgarh Excise (Amendment) Act, 2020.

(2) It extends to the whole State of Chhattisgarh.

(3) It shall come into force from the date of its publication in the Official Gazette.

S.3 Amendment of Section 17.

In the Principal Act, in Section 17, in sub-section (3),-

(i) in clause (a), for the punctuation semi colon ";", the punctuation colon ":" shall be substituted; and
(ii) after clause (a), the following shall be inserted, namely:- "Provided that the above provision shall not be applicable for those National/State Highways which pass within any municipal area."

S.4 Amendment of Section 38-A.

In the Principal Act,-

(a) in Section 38-A, for the words "three hundred rupees" and "two thousand rupees", the words "ten thousand rupees" and "fifty thousand rupees" shall be substituted, respectively;
(b) after Section 38-A, for the punctuation full stop ".", the punctuation colon ":" shall be substituted; and
(c) after Section 38-A, the following shall be added, namely :- "Provided that in case of licenses managed by the State Government or Corporation fully owned and controlled by the State Government, employees appointed by agency authorized by them in due course shall be responsible for unlawful act. The burden of said illegal act shall be on such person own whom offence has been imposed."

S.5 Amendment of Section 39.

For Section 39, the following shall be substituted, namely:-

"39. Penalty for misconduct by licensee, etc.-

A holder of a license, permit or pass granted under this Act or any Person in the employ of such holder and acting on his behalf, who intentionally,-

(a) fails to produce such license, permit or pass on the demand of any Excise Officer or of any other Officer duly empowered to make such demand, shall be punishable by an imprisonment for term upto three months or a fine of twenty five thousand rupees or both;
(b) save in a case provided for by Section 34, contravenes any rule made under Section 62, shall be punishable by an imprisonment for term upto three months or a fine of One Lakh rupees or both;
(c) does any act in breach of any of the conditions of the license, permit or pass not otherwise provided for in this Act, shall be punishable by an imprisonment for term upto three months or a fine of One Lakh rupees or both: Provided

S.6 Amendment of Section 44.

In the Principal Act, in Section 44,-

(i) in the first proviso, for the punctuation full stop ".", the punctuation colon ":" shall be substituted;
(ii) after the first proviso, the following shall be added, namely :- "Provided further that in case of licenses managed by the State Government or Corporation fully owned and controlled by the State Government, employees appointed by agency authorized by them in due course shall be responsible for illegal act. The burden of said illegal act shall be on such person own whom offence has been imposed."