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HIMACHAL PRADESH EXCISE ACT, 2011
(Received the assent of the President on the 19th July, 2012 and was published both in Hindi and English in the Rajpatra, Himachal Pradesh, dated 18thAugust, 2012, pp. 2787-2849).
AnActto consolidate, amend and update the law relating to production, manufacture, possession, import, export, transport, purchase and sale of intoxicating liquors and levy of duties of excise and countervailing duties on alcoholic liquors.
BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:-
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1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 24th December, 2011, pp. 4813 and 4841-4842.
This Act may be called the Himachal Pradesh Excise Act, 2011.
In this Act, unless there is anything repugnant in the subject or context,-
(b) "to bottle" means transfer of liquor from a cask or other vessel to a bottle or other approved receptacle and includes rebottling ;
(c) "brewery" means premises where beer is manufactured and includes every place therein where beer is stored or wherefrom it is issued;
(d) "Collector" means any officer appointed by the State Government, under sub- section (2) of section 5 of this Act;
(e) "denatured" means effectually and permanently rendered unfit for human consumption;
(f) "distillery" means premises where spirit is manufactured and incl
The State Government may by notification declare what, for the purpose of this Act, shall be deemed to be country liquor and foreign liquor.
Where under this Act, any notification is issued, any appointment made, any power conferred, or any license, permit or pass granted, it shall be lawful for the State Government to direct that-
(b) it shall apply to all or any class of persons, officers or functions and powers of such officers;
(c) it shall apply to all or any specified liquor(s) or classes thereof; and
(d) it shall be in force only for some special period or occasion.
(1) The State Government may, by notification, appoint an Excise and Taxation Commissioner who shall exercise all the powers of Financial Commissioner, and subject to the control of the State Government, the general superintendence and administration of all matters relating to excise shall vest in him.
(2) The State Government may, by notification, appoint as many Collectors as it may deem fit, to discharge in any specified area the functions of the Collector under this Act and the Collector shall, subject to the control of the Financial Commissioner, control all other Excise Officers within his jurisdiction.
(3) The jurisdiction of the Financial Commissioner shall extend to the whole State and the jurisdiction of Collectors shall extend to the areas of the State in which they are for the time being employed.
(1) There shall be such other classes of Excise Officers as the State Government may, by notification, declare and it may appoint as many persons as it deems fit to be the Excise Officers of these classes.
(2) The State Government may, by notification, invest in any person, not being an Excise Officer, with powers to perform all or any of the functions of an Excise Officer, under this Act, and such person shall in the exercise of these functions be deemed to be an Excise Officer.
(3) The State Government shall, by notification, declare the powers to be exercised under this Act by the Excise Officer of each class.
(4) The jurisdiction of the Excise Officers shall, unless the State Government otherwise directs, extend to the districts in which they are for the time being employed.
All persons appointed under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860.
Any Excise Officer, not below such rank as the State Government may, by notification specify,-
(b) enter and inspect, at any time, any place in which any liquor is kept for sale by any person holding a license under this Act;
(c) examine any accounts and registers, test, measure or weigh any materials, stills, utensils, implements, apparatus or testing instruments or liquor found in that place;
(d) seize any accounts, register, measure, weights or testing instruments which he has reason to believe to be false or incorrect; and
(e) seize any liquor which he has reasons to believe to be un-accounted for in the accounts and registers maintained by the licensee.
(1) The State Government may, by notification, invest any Excise Officer, with power to investigate any offence punishable under this Act, committed within the limits of the area in which the officer exercises jurisdiction.
(2) Every officer so empowered may within those limits exercise the same powers in respect of such investigation as an officer-in-charge of a police station may exercise in a cognizable case under the provisions of Chapter XII of the Code of Criminal Procedure, 1973.
(1) Whenever any Excise Officer not below such rank as the State Government may, by notification, specify has reason to believe that an offence punishable under this Act, has been, is being, or is likely to be, committed by any person, in any place, and that a search warrant cannot be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence, he may, at any time, by day or night, enter and search such place. (2) Any Excise Officer specified in sub-section (1) may seize anything found in such place which he has reason to believe to be liable to confiscation under this Act, and may detain and search and, if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid.
A Magistrate having reason to believe that an offence under this Act has been, is being, or is likely to be, committed may-
(b) issue a warrant 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.
(1) Any Excise Officer, not below such rank as the State Government may, by notification specify, may by order require any person to furnish to any specified authority or person any such information in his possession concerning any unlawful import, export, transport, manufacture, sale, purchase or possession of any liquor, or any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing any liquor, as may be specified in the order.
(2) Any person upon whom an order is served under sub-section (1) shall be bound, in the absence of reasonable excuse, to furnish correct information.
(1) All Police Officers shall aid the Excise Officers and other authorities in carrying out the purposes of this Act.
(2) Every officer-in-charge of a police station shall take charge of, and keep in safe custody, pending the orders of a Judicial Magistrate or Collector concerned or an officer empowered under section 9 of this Act, to investigate the case, 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 may be deputed for the purpose by his superior officer to affix his seal to the articles and take samples of and from them and all samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.
The Financial Commissioner shall prescribe the day(s) on which any liquor vend shall remain closed for observance of the dry days approved by the State Government or the Election Commission of India or the State Election Commission:
Provided that if the District Magistrate receives an information that a riot or unlawful assembly has occurred or is likely to occur in the vicinity of a liquor vend, he may, subject to the reasons to be recorded in writing, by order, require the licensee of such a liquor vend to keep the vend closed at such time as may be specified in such order:
Provided further that the order passed under the preceding proviso shall, at one time, remain in force for not more than twenty-four hours from the time, when it is made:
Provided further that the District Magistrate shall inform the Financial Commissioner and the Collector concerned of the order passed by him as soon as such orde
(1) No person shall,-
(b) construct or work a distillery, brewery, winery or a warehouse (wherein any liquor may be deposited and kept without payment of excise duty or countervailing duty), or
(c) bottle any liquor , or
(d) use, keep or have in his possession, any materials, still, utensils, implement or apparatus whatsoever for the purpose of manufacturing or producing any liquor, except under the authority, and subject to the terms and conditions as may be prescribed, in this behalf, by the Financial Commissioner.
(2) The State Government may, by notification, prohibit the use of distilled liquor of any description in the manufacture of any kind or class of liquor.
The Financial Commissioner, subject to such restrictions or conditions as the State Government may impose, may-
(b) discontinue any distillery so established;
(c) license the construction and working of a distillery or brewery or a winery;
(d) establish and license a warehouse wherein any liquor may be deposited and kept without payment of duty;
(e) discontinue any warehouse so established; and
(f) make rules regarding-
(1) grant of licenses for distilleries, stills, breweries or wineries;
(2) the security to be deposited by the licensee of a distillery, brewery or winery;
(3) the period for which the license shall be granted;
(4) the insp
No liquor manufactured or stored in any distillery, brewery, winery or warehouse or any other place of storage established or licensed under this Act shall be removed therefrom unless the excise duty or, as the case may be, the countervailing duty, if any, levied and payable under section 36 has been paid or a bond, as prescribed, has been executed for payment thereof.
(1) No person shall have in his possession any quantity of liquor in excess of such quantity as the State Government has under section 25, declared to be the limit of retail sale, except under the authority and in accordance with the terms and conditions of-
(b) a permit or a pass granted by the Collector in that behalf:
Provided that nothing contained in this sub-section shall apply to any liquor in the possession of a common carrier or an Excise Officer or a Police Officer or other official or person who has its lawful custody under this Act.
(2) A licensed vendor shall not have in his possession at any place, other than that authorized by his license, any quantity of any liquor in excess of such quantity as the State Government has, under section 25, declared to be the limit of sale by retai
No person shall have in his possession any unused and printed label, cork, capsule or seal duly approved by any authority under this Act or under any rule or order made thereunder for use by a person licensed to establish or work a distillery or brewery, winery or warehouse or to bottle liquor, or any other label, cork capsule, or seal which is an imitation of such unused and printed label, cork, capsule, or seal, as the case may be:
Provided that nothing therein shall apply to-
(b) a person who, in execution or an order received from a person specified in clause (a), manufactures or prints any such label, cork, capsule or seal.
No person shall have in his possession any quantity of any liquor, knowing the same to have been unlawfully manufactured, imported, transported, or knowing that the prescribed excise duty, countervailing duty or other fee not to have been paid thereon.
No liquor shall be imported, exported or transported except,-
(b) in accordance with such conditions as the State Government may impose.
(1) The State Government may, by notification, prohibit,-
(b) the transport of any liquor.
(2) Save as otherwise provided by any rule made under this Act, no liquor exceeding such quantity, as the State Government may prescribe, shall be imported, exported or transported except under the authority of a pass granted by the Collector:
Provided that on such conditions as the Financial Commissioner, may prescribe, a pass granted under the excise law in force in another State may be deemed to be a pass granted under this Act.
(1) No liquor shall be sold except under the authority and subject to the terms and conditions of a license granted, in this behalf, by the Financial Commissioner or Collector, as the case may be.
(2) No liquor shall be sold from a place other than the place specified in the license granted under sub-section (1).
(3) No person shall allow consumption of liquor at any public place, except under the authority of a license granted under sub-section (1).
(4) Nothing in this section applies 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 demise.
No licensed vendor and no person in the employ of such vendor or acting on his behalf shall adulterate any liquor, which the vendor is licensed to sell, by adding any substance in such a manner as to vary the prescribed strength or the quality of such liquor and no such vendor or person shall possess, store, sell or expose for sale, any such adulterated liquor.
The State Government may, by notification, declare with respect either to whole of State or to any local area comprised therein, and as regards purchasers generally or any specified class of purchasers, and generally or for any specified occasion, the maximum or minimum quantity or both of any liquor, which for the purpose of this Act may be sold by retail sale and by whole sale.
(1) If any license holder or any person acting on his behalf sells or delivers any liquor to any person apparently under the age of 18 years, he shall be punishable with fine which may extend to ten thousand rupees but shall not be less than two thousand rupees.
(2) If a license holder or any person acting on his behalf employs, in a liquor Vend or Bar or any other place where liquor or other intoxicants are sold or stored or served, any person under the age of 18 years, he shall be punishable with imprisonment for a term which may extend to three months and with fine which may extend to fifty thousand rupees or with both.
(1) The State Government may lease to any person, competent to contract, on payment of such sum in addition to excise duty or countervailing duty, on such conditions and for such period, as it may deem fit, the right-
(b) of selling by wholesale or by retail, or
(c) of storing for manufacture or sale,
any country liquor, foreign liquor, beer, wine spirit within any specified area.
(2) The State Government may lease to any person, competent to contract, on payment of such fee and on such conditions as the Financial Commissioner may direct under section 28, the right of manufacturing and possessing for home consumption-
(b) country fermented liquor from g
(1) Every license, permit or pass, under this Act, shall be granted-
(b) in such form and containing such particulars,
(c) subject to such restrictions and on such conditions, and
(d) for such period,as the Financial Commissioner may direct.
(2) For the purposes of sub-section (1), the power of the Financial Commissioner to issue directions shall include the power to direct the licensee of a distillery, brewery, winery or warehouse to-
(b) pay to the State Government the costs, charges and expenses, including salaries and allowa
Subject to such restrictions as the State Government may prescribe, the authority granting any lease, license, permit or pass under this Act, may cancel or suspend it-
(b) if any excise duty or countervailing duty or, other fee payable by the holder thereof is not duly paid; or
(c) in the event of any breach by the holder of such lease, license, permit or pass or by his servants, or by any one acting on his behalf with his express or implied permission, of any of the terms or conditions of such license, permit or pass; or
(d) if the holder thereof is convicted of any offence punishable under this Act or the Himachal Pradesh Value Added Tax Act, 2005, the Central Sales Tax Act, 1956 or the Himachal Pradesh Prevention of Specific Corrupt Practices Act, 1983 or of any cogniza
(1) When a license, permit or pass held by any person is cancelled under clauses (a), (b), (c) or (d) of section 29, the authority granting the license may cancel any other license, permit or pass granted to such person by such authority within his jurisdiction but if such other license, permit or pass has been granted by any other authority, the Financial Commissioner may cancel or suspend the same.
(2) In the case of cancellation or suspension of a license under clauses (a), (b), (c) or (d) of section 29, the fee payable for the balance of the period for which any license would have been current but for such cancellation or suspension, may be recovered from the ex-licensee as excise revenue.
When a lease, license, permit or pass is cancelled or suspended under clauses (a), (b), (c) or (d) of section 29 or under section 30, the holder of such lease, license, permit or pass, as the case may be, shall not be entitled to any compensation for its cancellation or suspension nor to the refund of any fee paid or deposit made in respect thereof.
(1) Whenever the authority which granted a license, permit or pass under this Act considers that such license, permit or pass should be withdrawn for any cause other than those specified in section 29, it may,-
(b) withdraw any such license, permit or pass forthwith without notice.
(2) If any license, is withdrawn forthwith without notice under clause (b) of sub-section (1), there shall be paid to the licensee such sum, by way of compensation, as the Financial Commissioner may direct.
(3) When a license, permit or pass is withdrawn under this section, 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 State Government.
(1) No lease, license, permit or pass granted under this Act shall be deemed to be invalid by reasons merely of any technical defect, irregularity or omission in the lease, license, permit or pass or in any proceedings taken prior to the grant thereof.
(2) The decision of the Financial Commissioner as to what is a technical defect, irregularity or omission shall be final.
No person to whom a lease, license, permit or pass has been granted shall be entitled to claim any renewal thereof and no claim shall lie for damages or otherwise in consequence of any refusal to renew a lease, license, permit or pass on the expiry of the period for which it remains in force.
No holder of a license granted under this Act to sell liquor shall surrender his license except on the expiration of one month's notice in writing given by him, to the authority which granted the license, of his intention to surrender the same and on payment of the fee payable for the license for the whole period for which it would have been current but for the surrender:
Provided that if the authority is satisfied that there is sufficient reason for surrendering the license, he may remit to the holder thereof the sum so payable on surrender or any portion thereof.
Explanation.- The expression "holder of a license" as used in this section includes a person whose tender or bid or application for allotment of a license for any liquor vend has been accepted, although he may not actually have received the license.
(1) There shall be levied and paid an excise duty or the countervailing duty, as the case may be, at such rate or rates as the State Government may, by notification direct, on any alcoholic liquor for human consumption-
(b) manufactured or produced elsewhere in India but imported or transported into State; and
(c) imported, exported or transported in accordance with the provisions of section 21 of this Act.
(2) The excise duty or countervailing duty may be imposed under sub-section (1) at different rates according to varying kind, strength, quality or price of alcoholic liquor for human consumption.
(3) Notwithstanding anything contained in sub-section (1), no excise duty or countervailing duty shall be levied on-
Subject to such rules regulating the time, place and manner as the Financial Commissioner may prescribe, such duty shall be levied rateably, on the quantity of alcoholic liquor for human consumption imported, transported or manufactured in, or issued from a distillery, brewery, winery or warehouse.
The State Government may, in addition to or instead of any excise duty or countervailing duty leviable under this Chapter, accept a sum in consideration of the lease of any right under section 27.
(1) Whoever, in contravention of any provisions of this Act, or of the rules made thereunder or notification issued, or any order made, or of any license, permit or pass granted under this Act-
(b) constructs or works any distillery or brewery or winery or warehouse, or
(c) uses, keeps or has in his possession any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing or producing any liquor,
shall be punishable for every such offence with imprisonment for a term which may extend to three years and with fine which may extend to two lakh rupees but shall not be less than five thousand rupees:
Provided that in the case of an offence relating to the possession of-
Whoever renders or attempts to render fit for human consumptions any denatured spirit or knowingly possesses any spirit so rendered or attempted to be rendered, fit for human consumption, shall be punishable with imprisonment which shall not be less than six months but which may extend to five years and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh rupees.
Whoever mixes or permits to be mixed with any liquor sold or manufactured or possessed by him any noxious drugs or any foreign ingredient likely to cause disability or grievous hurt or death to human beings, shall on conviction be punishable,-
(b) if as a result of such an act, grievous hurt is caused to any person, with imprisonment which shall not be less than six years but which may extend to life term and with fine which may extend to five lakh rupees;
(c) if as a result of such an act, any other consequential injury is caused to any person, with imprisonment for a term which may extend to one year and with fine which may extend to two lakh fifty thousand rupees; and
(d) if as a result of such an act, no injury is ca
(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 and without prejudice to any other punishment, the court when passing judgment in a case under section 41, may, if it is satisfied that death or injury has been caused to any person due to consumption of such liquor, order the person found guilty to pay, by way of compensation, an amount-
(b) not less than two lakh rupees to the person to whom grievous hurt has been caused, or
(c) not less than twenty thousand rupees to the person for any other consequential injury.
(2) Any person aggrieved by an order passed under sub-section (1) may, within ninety days from the date of order, prefer appeal in the High Court :
Provided that no appeal shall be entertained unless the amount of compe
Whoever, being the holder of a licence, permit or pass granted under this Act or being in the employ of such holder or acting on his behalf-
(b) failswillfully to produce such license, permit or pass on demand of any Excise Officers; or
(c) in any case not provided for in section 39, wilfully contravenes any rules made under sections 80 or 81; or
(d) wilfully does or omits to do anything in breach of any of the conditions of the license, permit or pass not otherwise provided for in this Act; or
(e) reduces the strength of any liquor below the prescribed limit;
shall be punishable with fine which may extend to fifty thousand rupees but shall not be less than five thousand rupees.
If any licensed manufacturer or licensed vendor or any person in his employ or acting on his behalf-
(b) marks any bottle, case, package or other receptacle containing liquor so manufactured from rectified spirit or country liquor, or other receptacle containing such liquor with the intention of causing it to be believed that such bottle, case, package, or other receptacle contains foreign liquor,
he shall be punishable with imprisonment for a term which may extend to one year and with fine which may extend to two thousand rupees.
(1) If any chemist, druggist, apothecary or keeper of a dispensary, allows any liquor which has not been bonafide medicated for medicinal purposes to be consumed on his business premises by any person, he shall be punishable with imprisonment for a term which may extend to one year and with fine which shall not be less than two thousand rupees and which may extend to ten thousand rupees.
(2) If a person consumes any such liquor on such premises he shall be punishable with fine which may extend to two thousand rupees.
Whoever in contravention of any of the provisions of this Act or of any rule, notification or order made thereunder,-
(b) after consuming liquor at any place creates nuisance in a public place, shall be punishable -
(i) in the case of an offence falling under clause (a), with fine which shall not be less than one thousand rupees and which may extend to five thousand rupees ; and
(ii) in the case of offence falling under clause (b), with imprisonment for a term which may extend to three months and fine which shall not be less than two thousand rupees and which may extend to ten thousand rupees.
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 for every such act or omission with a fine which may extend to one thousand rupees.
(1) When any liquor has been manufactured or sold or is possessed by any person on account of any other person and such other person knows or has reason to believe that such manufacture or sale was, or that such possession is, on his account, the article shall for the purpose of this Act be deemed to have been manufactured or sold by or deemed to be in the possession of such other person.
(2) Nothing in sub-section (1) shall absolve any person who manufactures, sells or possesses any liquor on account of another person from liability to any punishment under this Act for the unlawful manufacture, sale or possession of such article.
Whoever having been convicted, of an offence under section 39 of this Act, is subsequently convicted of a similar offence under the said section, shall be punishable for every such subsequent offence with double the sentence of imprisonment and fine awarded on previous conviction:
Provided that the enhanced punishment shall not exceed the imprisonment of five years and a fine of three lakhs rupees:
Provided further that the enhanced punishment in any case shall not affect the minimum sentences provided for the offences specified in the first or the second proviso of sub-section (1) of section 39 of this Act.
Whoever attempts to commit or abets any offence punishable under this Act shall be liable to the punishment provided for the offence.
Save as otherwise expressly provided in this Act, the provisions of the Code of Criminal Procedure, 1973, relating to arrests, detentions in custody, searches, summons, warrants of arrest, search-warrants, production of persons arrested and investigation of offences etc. shall be applicable to all action taken in relation there to under this Act:
Provided that any offence under this Act may be investigated by an officer empowered under section 9 without the order of a Judicial Magistrate:
Provided further that whenever an Excise Officer makes any arrest, seizure or search, 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 is accepted under this section, take or send the person arrested, or the article seized, with convenient dispatch to a Judicial Magistrate for trial or adjudication.
(1) Subject to the other provisions of this Act, if on an investigation by an Excise Officer, empowered under section 9 of this Act, it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer, unless he submits the report for orders of the Collector under section 66, shall submit a report, which shall for the purposes of section 190 of the Code of Criminal Procedure, 1973 be deemed to be a police report, to a Judicial Magistrate having jurisdiction to enquire into or try the case and empowered to take cognizance of offences on police report.
(2) If the Excise Officer is satisfied on completion of investigation that there does not exist sufficient evidence to justify the prosecution of the accused, he shall submit a report to the Collector concerned, who may pass such order as may deem fit.
All offences punishable under this Act shall be bailable within the meaning of Code of Criminal Procedure, 1973:
Provided that the offences punishable under the first proviso and second proviso of sub-section (1) of section 39, and sections 40 and 41 of this Act shall be non-bailable.
(1) The State Government may empower any Excise Officer to grant bail, notwithstanding that such officer is not empowered under section 9.
(2) When a person is arrested under this Act, otherwise than on warrant, by a person or officer who is not empowered to grant bail, he shall be produced before-
(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 empowered to grant bail, he shall be released upon bail, or, at the discretion of the officer releasing him, on his own bond.
(4) The provision of Chapter XXXIII of the Code of Criminal Procedur
(1) No Judicial Magistrate shall take cognizance of any offence punishable,-
(b) under sections 26, 43, 44, 45, 46, 47 or 59, except on the complaint of the Collector or an Excise Officer authorized by him in that behalf.
(2) Except as otherwise provided elsewhere in this Act, no court shall take cognizance of an offence under sub-section (1), after the expiry of the period of limitation specified in sub-section(3).
(3) The period of limitation for the offences shall be-
(b) one year, if the offence is punishable with imprisonment for a term not exceeding one year; and
(c) three years, if the offence is punishable with imprisonment for a term exceeding
(1) Whenever any person is found in possession of-
(b) any materials which has undergone any process towards the manufacture of liquor or from which liquor has been manufactured,
it shall be presumed, until the contrary is proved, that his possession was in contravention of the provisions of this Act.
(2) It shall be presumed without further evidence, until the contrary is proved, that the accused person has committed an offence under section 40 in respect of any denatured spirit which has been or attempted to be rendered fit for human consumption.
The holder of a license, permit or pass under this Act as well as the actual offender, shall be liable to punishment for any offence punishable under sections 26, 39, 40, 43 or 44 committed by any person in his employ or acting on his behalf 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.
A statement made and signed by a person before any officer empowered under section 9 for the investigation of offences, during the course of any inquiry or proceedings by such officer, shall be relevant for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains-
(b) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinion that having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.
Any excise officer who vexatiously and without specific information or reasonable ground for suspicion,-
(b) seizes the moveable property of any person on the pretext of seizing or searching for any article liable to confiscation under this Act, or
(c) searches, detains or arrests any person, or
(d) in any other way exceeds his lawful powers under this Act,
shall, on conviction, be punishable with fine which may extend to ten thousand rupees.
(1) Whenever an offence punishable under this Act has been committed,-
(b) every still, utensil, implement or apparatus and all materials in respect of or by means of which such offence has been committed;
(c) every liquor or excise bottle lawfully imported, transported or manufactured, had in possession or sold alongwith or in addition to, any liquor liable to confiscation under clause (a);
(d) every receptacle, package, container and covering in which any liquor, excise bottle, materials, still, utensil, implement or apparatus as aforesaid is or are found together with the other contents, if any, of such receptacle, package, container or covering; and
(e) every cart, vessel, raft or other conveyance used in carrying s
(1) Any Excise Officer may, if he has reasons to believe that a vehicle or conveyance has been or is being used in the commission of offence under section 39 of this Act, require the driver or other person-in-charge of such vehicle or conveyance to stop it and cause it to remain stationary as long as may reasonably be necessary to examine the contents in it and inspect all records relating thereto, which are in the possession of such driver or other person-in-charge of such vehicle or conveyance.
(2) When there is reason to believe that an offence has been committed under section 39, in respect of any liquor, such liquor together with vehicle or conveyance used in committing such offence, may be seized by any Excise Officer.
(3) Every Excise Officer seizing any liquor or vehicle or conveyance under this section shall place on such liquor or vehicle or conveyance a mark indicating that the same has been seized and shall, as
(1) Where an offence is believed to have been committed under section 39 of this Act, in respect of any liquor, the Excise Officer-in-charge of the district on being satisfied that the vehicle or conveyance has been used for commission of offence under section 39, may order confiscation of the vehicle or conveyance so seized together with the liquor.
(2) Where the Excise Officer-in-charge of the district, after passing an order of confiscation under sub-section (1), is of the opinion that it is expedient in the public interest so to do, he may order confiscated vehicle or conveyance or liquor to be sold by public auction, and the proceeds thereof, after deduction of the expenses of any such auction or other incidental expenses relating thereto, shall, where the order of the confiscation made under sub-section (1) is set aside or annulled by an order under section 68 or 69, be paid to the owner thereof or the person from whom it was seized.
(1) No order confiscating any vehicle or conveyance shall be made under section 62, except after notice in writing to the person from whom it is seized and the registered owner thereof, and considering their objections, if any.
(2) Without prejudice to the provisions of sub-section (1), no order confiscating any vehicle or conveyance shall be made under section 62 of this Act, if the owner of such vehicle or conveyance proves to the satisfaction of the Excise Officer-in-charge of the district that it was used in carrying the liquor without the knowledge or connivance of the owner himself, his agent, if any, and the person-in-charge of such vehicle or conveyance and that each of them had taken all reasonable and necessary precautions against such use:
Provided that the confiscation made under section 62 of this Act shall not affect the punishment of the accused for the offence for which he is liable under this Act.
Notwithstanding anything contained in section 62, the Excise Officer-in-charge of the district may, in lieu of confiscation of the vehicle, accept by way of penalty a sum not exceeding the market price of the vehicle or the conveyance.
(1) Whenever any liquor seized under this Act is the subject matter of any trial of an offence before a Judicial Magistrate, he may, having regard to its vulnerability to theft, substitution, constraints of proper storage space or any other relevant considerations, after its seizure, order the same to be disposed of by such officer and in such manner as the State Government may, by notification, specify, after following the procedure specified in sub-section (2).
(2) Where any liquor has been seized and forwarded to the officer-in-charge of the nearest police station, the officer referred to in sub-section (1) shall prepare an inventory of such liquor containing such details relating to its description, quality, quantity, mode of packing, marks, numbers or such other identifying particulars of such liquor or the packing in which it is packed,Country or State of origin and other particulars as the officer referred to in sub-section (1) may consid
(1) The Collector may, on an application from any person who is reasonably suspected of having committed an offence punishable under sections 26, 43, 44, 45, 46, 47 or 59 including the attempts to commit or abet any of these offences under section 50 of this Act, accept a sum of money not exceeding twenty five thousand rupees subject to a minimum of five thousand rupees by way of composition, for each of such offences, and on payment of such sum of money to the Collector, the accused person if in custody shall be discharged and no further proceedings shall be taken against him in respect of such offence.
(2) If any lease, license, permit or pass has become liable for cancellation or suspension or has been cancelled or suspended under clauses (a), (b) or (c) of section 29 of this Act, the authority having power to cancel or suspend it, may, on application made by holder of such lease, license, permit or pass, after payment of such penalty, as it
(1) Notwithstanding anything contained in section 39, any offence whether committed before or after commencement of this Act relating to the import, export, transport or possession upto one hundred litres of lahan or upto forty-five bulk litres of liquor, may, on an application made by the accused, be compounded,-
(ii) after institution of the prosecution, by the Judicial Magistrate of the first class,
by accepting an amount which shall not be less than five thousand rupees but which shall not exceed twenty-five thousand rupees.
(2) Where an offence has been compounded under sub-section (1), the offender, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence:
(1) Any person aggrieved by an order passed by any Excise Officer under this Act may, within thirty days from the date of communication of such order, appeal to the Collector in the manner prescribed.
(2) Any person aggrieved by an order passed by the Collector, under sub-section (1) may, within thirty days from the communication of such order, appeal to the Financial Commissioner.
(1) The Financial Commissioner may, of his own at any time, call for the record of any proceedings which are pending before, or have been disposed of, by any Collector or Excise Officer, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit.
(2) No order shall be passed under this section, which adversely affects any person, unless such person has been given a reasonable opportunity of being heard.
No proceedings undertaken or order passed, by any authority appointed under this Act, or the rules made thereunder, shall be called into question in any court.
In the case of cancellation or suspension of a license under clauses (a), (b), (c), (d) or (e) of section 29, the license fee payable for the balance of the period for which any license would have been current but for such cancellation or suspension, including any other fee, may be recovered from such licensee as excise revenue.
If any holder of a license granted under this Act, or any person to whom a lease has been granted under section 27, makes default in complying with any condition imposed upon him by such license or lease, the Collector may take the grant under his management at the risk of the person who has so defaulted, or may resell it and recover any deficiency in price and all expenses of such resale in the manner specified in section 73 of this Act.
(1) Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of excise revenue including all other amounts due to the State Government under this Act from any person shall be the first charge on the property of such person including the distillery, brewery, winery, warehouse, shop, premises, fittings, apparatus and all stocks of liquors or materials for manufacture of the same.
(2) All excise revenue including all other amounts due to the State Government under this Act, which remain unpaid after the due date, shall be recoverable as arrears of land revenue under the provisions of the Himachal Pradesh Land Revenue Act, 1954.
Every person who manufactures or sells any liquor under a license granted under this Act shall be bound-
(b) on the requisition of any Excise Officer, duly empowered by the Collector in that behalf, at any time, to measure, weigh or test any liquor in his possession in such manner as the said Excise Officer may require.
The State Government may, by notification, either wholly or partially and subject to such conditions as it may think fit, exempt any liquor from all or any of the provisions of this Act.
(1) The State Government may, by notification, delegate to the Financial Commissioner any of its powers under this Act, except the powers conferred by sections 5,6,8,9,12,15,16,36,75 and 80.
(2) The State Government may, by notification, permit the delegation by the Financial Commissioner or Collector to any person or class of persons specified in such notification of any powers conferred on them by this Act.
No advertisement, direct or surrogate, shall be made for promoting consumption of liquor.
The Financial Commissioner may, by notification, establish check posts or barriers at such places as it thinks fit, for prevention and checking of illegal transport of liquor by any means and for carrying out the purposes of this Act.
No suit, prosecution or other legal proceeding shall lie in any court against the State Government or any officer of the State Government or any other person exercising any power or discharging any functions or performing any duties under this Act, for anything done or ordered to be done or intended to be done in good faith under this Act or any rules or order made thereunder.
(1) Except as otherwise provided in section 81, the State Government may, by notification, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules,-
(b) to permit delegation of powers by the Financial Commissioner or the Collector;
(c) to provide for the time and manner of presenting appeals and the procedure for prosecuting and dealing with appeals;
(d) regulating import, export, transport, manufacture, collection, possession supply or storage of any liquor, molasses or excise bottle and wholesale or retail sale of any liquor;
(e) regulating the time, place and manner of payment of Excise duty or countervailing duty and taking of security for its due paym
The Financial Commissioner may, by notification, make rules-
(b) regulating the bottling of liquor for purposes of sale;
(c) regulating the deposit of any liquor in a warehouse and the removal of any liquor from any warehouse or distillery, or brewery or winery;
(d) providing for the scale of fees or the manner of fixing the fees payable in respect of any license, permit or pass, or in respect of the storing of any liquor;
(e) regulating the time, place and manner of payment of any fee;
(f) providing for the auth
(1) Except the provisions contained in section 1, clauses (3), (5), (6), (6-b), (9), (10), (11), (12), (12-a), (14), (16), (19) and (21) of section 3 and sections 16, 20, 21, 22, 23, 31, 32, 33-A, 58, 59 and 60 of the Punjab Excise Act, 1914 (Punjab Act No. 1 of 1914), (hereinafter called the 'said Act') as in force by virtue of section 88 of the Punjab Re-organization Act, 1966 (Act No. 31 of 1966) in the areas added to Himachal Pradesh under section 5 thereof and as applied to the areas which comprised Himachal Pradesh immediately before the 1st day of November, 1966, by virtue of the Himachal Pradesh (Application of Laws) Order, 1948 and the Bilaspur (Application of Laws) Order, 1949, all other provisions of the said Act are hereby repealed:
Provided that the repeal of these provisions of the said Act shall not affect,-
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