Kerala Abkari (Disposal of Confiscated Articles) Rules, 1996
(1) (a) In the case of denatured spirit, a sample of not less than 500 ml. shall be sent to the Chief/Regional Chemical Examiner to Government of Kerala for analysis to verify whether it confirms to the specification of denatured spirit permitted for sale.
(b) If the analysis shows that the confiscated denatured spirit conforms to such specifications, it shall be sold to the highest bidder, provided he holds a current licence for the wholesale of denatured spirit.
(c) If no adequate bid is received in auction, such spirit shall be transported to the specified Distillery for disposal.
(2) (a) The price of denatured spirit so transferred and the reimbursement towards cost of denaturing shall be fixed by the Commissioner of Excise from time to time.
(b) The loss in storage, processing, evaporation etc., as certified by the Distillery Officer will be treated as wastage for which the Distillery will not be held liable.
(3) (a) If the chemical analysis s
3[x x x x]
Confiscated toddy whether fermented or not, shall be destroyed.
Confiscated arrack shall be destroyed in such manner as may be decided by the Disposal Committee after taking sufficient samples of the same]
Confiscated wash and wort shall be destroyed.
(1) (a) Confiscated Molasses, if deemed fit for use, may be sold, to any person holding a licence for the sale or use of the same.
(b) The price of the same shall be fixed by the Commissioner of Excise.
(2) Where molasses cannot be sold, it shall be destroyed.
Confiscated Chloral Hydrate having the chemical formula C2 H3 O2 C13 shall be destroyed.
(1) All confiscated toilet preparations, perfumes and essences containing alcohol other than essences used in the manufacture of potable liquors shall be sold in public auction:
Provided that where such articles are not of the nature, quality and substances which they purport to be, shall be destroyed.
(2) Essences containing alcohol used in the manufacture of potable liquors shall be destroyed.
All other Confiscated Liquors shall be destroyed upto 500 litres by the concerned Assistant Excise Commissioner, upto 1000 litres by the concerned Deputy Excise Commissioner and above 1000 litres by the Excise Commissioner after obtaining the approval of the Disposal Committee, in the presence of not less than two respectable witnessess from the locality and after preparation of proper mahasar.]
6[x x x x]
(1) The carts, vessels and other conveyances confiscated under the Act shall be disposed in public auction or e-auction directly or by an agency authorized by the Government, within one month from the date of such orders becoming absolute.
Explanation.- For the purpose of this sub-rule, e-auction means an online real-time disposal technique utilised to select the successful bid, during a scheduled period of time and the automatic evaluation of bids.
(2) The upset price of such carts, vessels and other conveyances shall be the amount fixed by the Mechanical Engineer of the Excise Department or any Mechanical Engineer of and above the rank of an Assistant Executive Engineer of the State Public Works Department.]
6B[(1) All confiscated articles other than those dealt with in the preceding rule and which are deformed and made useless as per sub-rule (2) and (3) hereunder, shall also be disposed of in the manner specified in Rule 16, and if there is no possible bid, they shall be destroyed under the orders of the Commissioner of Excise.]
(2) Stills and all implements and apparatus for the manufacture of liquor or intoxicating drugs shall be broken up or rendered useless before being offered for sale.
(3) Confiscated utensils and such other articles of metal shall, in the presence of Assistant Excise Commissioner, be broken up or rendered useless before they are offered for sale.
The sale or other disposal of confiscated articles shall be deferred till the period of limitation for appeal against the order of the Court, Commissioner of Excise, Joint Excise Commissioner, or any other Officer ordering confiscation has expired or if an appeal is made against such order, till that appeal is finally disposed of:
Provided that,
(a) in the case of confiscated animal, the sale shall not be so deferred unless the owner thereof deposits with the Authorised Officer such sum as that Officer deems to be sufficient for the feeding and upkeep of such animal till the end of the period required for preferring an appeal or till the disposal of such appeal, as the case may be;
(b) If the article confiscated is liable to speedy and natural decay or if the disposal thereof would be for the benefit of the owner, it may be sold immediately and if the sale of such thing is not advantageous to the owner, the Authorised Officer may direct it to be destroyed.
(1) If an order of confiscation of any article is reversed on appeal, such articles or the sale proceeds thereof and the balance of the amount if any deposited for feeding, upkeep or safe custody in case of animals, after deduction of the expenditure if any, incurred in its maintenance, shall be returned to the owner thereof, or his duly authorised agent.
(2) If no one is appearing within two months from the date of the order on appeal, to claim such article or the sale proceeds thereof, the same shall vest with the Government free from all encumbrances.
Any property confiscated in a case compounded under section 67 of the Act, shall be disposed of in accordance with these rules.
The sale proceeds of all confiscated articles shall be paid into the nearest Government Treasury on the next working day itself.
Whenever any confiscated article has to be destroyed in conformity with these rules, it shall be destroyed in the presence of the officer ordering the confiscation or in the presence of an Excise Officer not below the rank of a Circle Inspector of Excise.
The Commissioner of Excise may, with the previous sanction of the Government, retain or allot confiscated vehicles which are Government free from all encumbrances, for the use of the Excise or other Department and the value thereof, as assessed by the competent authority, shall be credited to the departmental revenue by per contradebit to the expenditure head of account of the other Departments to which the confiscated articles is allotted:
7[Provided that if the Government deems it necessary to do so in public interest, it may, by order, allot any confiscated vehicle, free of cost, to a Government Department or an institution functioning under it.]
An appeal against the orders of an Authorised Officer, made in exercise of the powers conferred by the Act or these rules, shall lie to the Joint Excise Commissioner, provided that the appeal shall be filed within 30 days from the date of communication of such order to the owner of such property.
(1) The Commissioner of Excise may, before the expiry of thirty days from the date of an order passed under the Act or these rules by the Authorised Officer or the Appellate Authority, suo moto call for and examine the records of that order and may make such inquiry or cause such inquiry to be made and pass such orders as he may deem fit:
Provided that the Commissioner of Excise shall not call for and examine the records of any order passed under these rules by the Authorised Officer if an appeal against such order is pending before the Appellate Authority:
Provided further that no order prejudicial to any person shall be passed under these rules without giving him an opportunity of being heard.
(2) An order of the Commissioner of Excise under sub-rule (1) shall be final.
In these rules, unless the context otherwise requires :-
(a) "Act" means the Abkari Act 1 of 1077;
(b) "Ethyl Alcohol" means the liquid having the chemical formula C2H5OH, also known as ethanol;
(c) "Higher alcohol" means all alcohol other than ethyl alcohol;
(d) "Methyl alcohol" means the liquid having the Chemical formula CH3OH. Its other chemical names are methanol, carbinol and methyl hydrate and it includes wood naptha, wood spirit, wood alcohol, pyroxylic spirit and pyroligenous spirit.
(e) "Molasses" means the heavy dark coloured residual syrup drained away in the final stage of manufacture of gur or sugar, containing in solution or suspension sugars which can be fermented;
(f) "Specified distillery" means the public sector distilleries or other distilleries to be specified by Government;
(g) "Wash" means a saccharine solution from which spirit is obtained by distillation. It also includes fresh wash or wort;
(h) "Wort"
When an order for confiscation of any property passed under section 67B or section 67E or section 67F of the Act has become final in respect of the whole or any portion of such property and such property or portion thereof as the case may be, had vested in the Government free from all encumbrances in pursuance of section 67H of the Act, it shall be sold or disposed of or destroyed by the Officer-in-charge of the Excise Division after observing the procedure prescribed in these rules.
(1) (a) When an authorised officer adjudging a confiscation of cart, vessel or other conveyance under section 67E or 67F of the Act offers the owner of such property the option of paying in lieu of confiscation, a fine equivalent to the market value of the cart, vessel or other conveyance as fixed by the Mechanical Engineer of the Excise Department or any Mechanical Engineer of and above the rank of an Assistant Executive Engineer of the Public Works Department of the State, and if the owner of such property agrees to accept such option, he shall be required to pay forthwith such sum as may already have been spent towards the safe custody and upkeep of such property, and to deposit such further sum as may appear likely to be required for such purposes until the payment of the fine.
(b) A period of fifteen days shall be allowed for the payment of such fine, if the fine is paid within such period, the property shall at once be released to the owner together with such part of th
For the disposal of confiscated spirits/Liquor, the Government shall constitute a committee to be called "the Disposal Committee" with the following members, namely:-
(i) | Excise Commissioner | Chairman | |
(ii) | Secretary to Government, Taxes Department | Member | |
(1) The confiscated spirit, after having certified by the Chief/Regional Chemical Examiner to Government shall be disposed of by the Disposal Committee in the manner as hereinafter specified.
(a) The Committee may sell the confiscated spirit, if any, to the Public Sector Distilleries, or to any other Distilleries, Pharmaceuticals, Compounding and Blending Units in the State at such price as may be fixed by the Government from time to time.
Provided that the cost of transportation of spirit to the distilleries shall be borne by the distilleries themselves.
(b) The Disposal Committee may allot spirit, if any remains, to Government Hospitals, Research Institutions recognised by the Education and Science and Technology Department of State Governments or of Government of India or to reputed autonomous institutions engaged in palliative care, free of cost, on the request from the head of such institutions.
(2) The Chief/Regional Chemical Examiner to Government
(1) These rules may be called the Kerala Abkari (Disposal of Confiscated Articles) Rules, 1996.
(2) They shall extend to the whole of the State of Kerala.
(3) They shall come into force at once.
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