MADHYA PRADESH EXCISE ACT 1915
(1) This Act may be called the Madhya Pradesh Excise Act, 1915.
(2) It extends 1[to and shall be in force in whole of the Madhya Pradesh].
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1. Subs. by M.P. Act No. 23 of 1958.
Section 1 of the Madhya Pradesh Excise Act, 1915, serves as the preamble and scope clause that defines the title, extent, and application of the Act. It establishes the legal framework for regulation of the production, sale, import, export, transport, and possession of intoxicants within the State of Madhya Pradesh, including its amendments and adaptations post-reorganization.
Section 1 states that the Act shall be called the "Madhya Pradesh Excise Act, 1915," and it extends to the whole of Madhya Pradesh. It empowers the State Government to make rules for carrying out the provisions of the Act and specifies that the Act applies to all areas within the State, including any specified local areas, unless otherwise provided.
Section 1 itself does not prescribe any punishment. It is a definitional and scope clause. Punishments are detailed in subsequent sections for violations of specific provisions, such as illegal manufacture, sale, or transport of intoxicants.
Section 1 of the Madhya Pradesh Excise Act, 1915, lays the foundation for the entire legislative framework, conferring authority on the State to regulate, control, and prohibit activities related to intoxicants. Its broad scope and the power to make rules have been upheld in judicial precedents, emphasizing the State's jurisdiction over the manufacture, sale, transport, and possession of intoxicants, with penalties prescribed for violations. The section underscores that trade in liquor is a privilege, not a fundamental right, enabling the State to impose restrictions for public health and order.
Note: The references are based on the provided sources, primarily "" for general provisions, and specific case law citations where applicable.
In this Act, unless there is anything repugnant in the subject or context,--
(1) "beer" includes ale, stout, porter and all other fermented liquors usually made from malt;
(2) "bottle" means to transfer liquor from a cask or other vessel to a bottle, jar, flask or other similar receptacle for the purpose of sale, and bottling includes re-bottling;
(3) "Chief Revenue Authority" means the authority declared by the State Government to be the Chief Revenue Authority for the purposes of this Act;
(4) "common drinking-house" means a place where drinking of liquor is allowed for the profit or gain of the person owning, occupying, using, keeping or having the care or management or control of such place, whether by way of charge for the use of the place, or
3. 1[Omitted]
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1. Omitted by Dangerous Drugs Act, 1930.
The State Government may by notification, declare what, for the purposes of this Act, or any portion thereof, shall be deemed to be "country liquor" and "foreign liquor", respectively.
The Madhya Pradesh Excise Act, 1915, regulates the manufacture, sale, and consumption of intoxicants in the state of Madhya Pradesh. Section 4 of the Act plays a crucial role in establishing the legal framework for the control and regulation of intoxicants, ensuring that the state can impose restrictions as necessary for public welfare.
Section 4 of the Madhya Pradesh Excise Act empowers the state government to prohibit or regulate the import, export, transport, manufacture, and sale of intoxicants. This section provides the legal basis for the imposition of restrictions on these activities to maintain public order and health.
The scope of Section 4 extends to all intoxicants as defined under the Act. It grants the state government broad powers to regulate various aspects of intoxicants, including their production, distribution, and consumption. This section is fundamental in ensuring that the state can respond to public health concerns and social issues related to intoxicants.
While Section 4 itself does not specify punishments, violations of the prohibitions and regulations established under this section can lead to penalties as defined in other sections of the Act. These penalties may include fines, imprisonment, or both, depending on the severity of the violation.
(1) The State Government may, by notification, declare with respect either to the whole 1[State] or to any specified local area, and as regards purchasers generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any intoxicant shall, for the purposes or this Act, be the limit of a retail sale.
(2) The sale of any intoxicant in any quantity in excess of the quantity declared in respect thereof under sub-section (1) shall be deemed to be a sale by wholesale.
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1. Subs. by M.P. Act No. 23 of 1958.
Nothing contained in this Act shall affect the provisions of the Sea Customs Act, 1878 (VIII of 1878) or the Indian Tariff Act, 1894 (VIII of 1894), (except Section 6 thereof) or the Cantonment Act, 1910 (XV of 1910), or any rule or order made thereunder.
The State Government may, by notification, for the whole or for any specified part of the 1[State]--
(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 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 Gove
The Madhya Pradesh Excise Act, 1915, is a comprehensive legislation enacted to regulate the import, export, transport, manufacture, possession, and sale of intoxicants in the State of Madhya Pradesh. Section 7 of this Act is a pivotal provision that deals with the appointment and investment of powers in excise officers, forming the administrative backbone of excise enforcement in the state.
Section 7 of the Madhya Pradesh Excise Act, 1915, pertains to the appointment and empowerment of excise officers. The provision enables the State Government to appoint or invest officers or other persons with powers under the Act. It defines the administrative framework for excise enforcement, including the delegation and potential withdrawal of powers conferred upon such officers.
The essential ingredients of Section 7 include:
The scope of Section 7 extends to:
While Section 7 itself does not prescribe specific punishments, the Madhya Pradesh Excise Act provides for penalties for various offences including:
Excise Officer Definition - An "Excise Officer" under Section 2(7) means a Collector or any officer or other person appointed or invested with powers under Section 7, establishing the foundational link between the definition clause and the substantive provision. - [Section 2(7), M.P. Excise Act, 1915]
Appointment Powers Delegated - Under Section 7, the State Government may appoint or invest officers with powers under the Act, and Section 62 further provides for rule-making power to prescribe the powers and duties of Excise Officers. - [Section 62, M.P. Excise Act, 1915]
Withdrawal of Powers - Under Section 7(f), the State Government may withdraw from any officer or person all or any of the powers conferred upon him under the Act, indicating the fluid nature of administrative delegation. - [MP Excise Act One Liner Notes - Vidhi Judicial Academy]
Prohibition Powers - The State Government may, under the Act, prohibit throughout the State or in any specified area thereof, the import, export, or transport of any intoxicant, demonstrating the regulatory scope of excise administration. - [Madhya Pradesh act 011 of 1915 : The MP Excise Act - CaseMine]
Tari Regulation - Under Section 7 of the Madhya Pradesh Rules, all tari sold or kept for sale must be unadulterated and undiluted, as drawn from the tree, without admixture of any foreign substance, showing the quality control aspect of excise regulation. - [Section 7 in Other Madhya Pradesh Rules - Indian Kanoon]
Statutory Authority Required - Excise authorities are not competent to make any demand which is not authorized by statutory provisions; the legislature and its delegates must make specific provisions wherever they intend to levy charges. - [National Trading Corporation VS State Of Bihar - 1991 0 Supreme(Pat) 182, Para - Ratio Decidendi]
No Executive Fiat - No tax, including demands under excise law, can be imposed under executive fiat without any legislative sanction, reinforcing the principle of legality in excise administration. - [National Trading Corporation VS State Of Bihar - 1991 0 Supreme(Pat) 182, Final Decision]
Auction Conditions Mandatory - The Excise Commissioner cannot relax the mandatory requirements of auction conditions and order re-auction in contravention of the rules; authorities are bound to act in accordance with the conditions laid down by the State Government. - [Ramabhilsh Kori VS State of M. P. - 2007 0 Supreme(MP) 384, Ratio Decidendi]
Re-auction Illegality - An order for re-auction of Tari shops was held illegal and arbitrary when it violated the mandatory conditions of the auction, and the court quashed such orders and directed refund of money deposited. - [Ramabhilsh Kori VS State of M. P. - 2007 0 Supreme(MP) 384, Final Decision]
State's Exclusive Privilege - The State has the exclusive right or privilege of manufacture or sale of intoxicants and can prescribe suitable terms and conditions for settlement of such shops. - [Arun Kumar VS State Of Bihar - 1997 0 Supreme(Pat) 394, Ratio Decidendi]
Price of Privilege - The amount charged from a licensee is not a fee nor a tax but is in the nature of the price of a privilege, which a purchaser has to pay in any trade or business transaction. - [Arun Kumar VS State Of Bihar - 1997 0 Supreme(Pat) 394, Ratio Decidendi]
Additional Revenue Charges - The State can charge additional revenue for lifting liquor beyond 30 percent of the minimum guarantee quota, and such conditions are not ultra vires to the provisions of the Act. - [Arun Kumar VS State Of Bihar - 1997 0 Supreme(Pat) 394, Ratio Decidendi]
Seizure Powers - The Act provides for seizure or confiscation of intoxicants, articles, implements, utensils, materials, and conveyance, and cancellation of licence as provided under Section 34. - [Section 34, M.P. Excise Act, 1915]
Penalty Provisions - Contravention of any provision of the Act, or of any rule, notification or order made, issued, thereunder, is punishable with imprisonment which may extend to one year or with fine which shall not be less than two hundred rupees. - [Madhya Pradesh Excise (amendment) Act, 1965]
Enhanced Penalties - The 2021 amendment introduced punishment with death or imprisonment for life and fine which shall not be less than twenty lakh rupees for certain aggravated offences under the Act. - [Madhya Pradesh Excise (amendment) Act, 2021]
Excise Revenue Definition - "Excise revenue" means revenue derived or derivable from any duty, fee, tax, penalty, payment (other than a fine imposed by a Court of Law) or confiscation under the Act. - [Section 2(8), M.P. Excise Act, 1915]
Seemingly Neutral Legislation - The Madhya Pradesh Excise Act, 1915 is described as a seemingly neutral legislation that regulates the import, export, sale and possession of alcohol in Madhya Pradesh. - [Landmark Judgments on MP Excise Act 1915 Explained]
Cancellation Procedure - Before making an order cancelling or suspending a licence, permit or pass, the authority shall record in writing the reasons for such action, ensuring procedural fairness. - [Madhya Pradesh Excise (amendment) Act, 1979]
Wide Regulatory Scope - The Act covers the prohibition of import, export, transport, manufacture, possession, and sale of intoxicants, as well as the levy of duties of excise and countervailing duties on intoxicants manufactured in the State. - [The MP Excise Act, 1915 - India Code]
Rule-Making Power - Section 62 empowers the State Government to make rules prescribing the powers and duties of Excise Officers and regulating the delegation of any powers or duties by the Chief Revenue Authority, completing the administrative framework. - [Section 62, M.P. Excise Act, 1915]
This commentary is based on the sources provided and the statutory text of the Madhya Pradesh Excise Act, 1915. The analysis focuses on the administrative framework established under Section 7 and related provisions, with reference to judicial interpretations where available in the sources.
(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.]
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1. Ins. by M.P. Act No. 23 of 1979.
The State Government may, by notification--
(a) prohibit throughout the 1[State] or in any specified area thereof, the import or export of any intoxicant;
(b) prohibit the transport of any intoxicant;
2[(c) make suitable provisions For the effective control of Mahua (Bassia Latifiolia and Bassia Longifolia) or any other base which is or which can be utilised for the manufacture of liquor.]
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1. Subs. by M.P. Act No. 23 of 1958.
2. Ins. by M.P. Act No. 23 of 1958.
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, or execution of a bond for such payment; and
(b) on compliance with such conditions as the State Government may impose.
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.
1[x x x]
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1. Omitted by M.P. Act No. 22 of 2000 (w.e.f. 4-8-2000).
(1) Passes for the import, export or transport of intoxicants may be granted by the Collector:
Provided that passes for the import and export of 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 or for specified occasions and particular consignments only.
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.
(a) No intoxicant shall be manufactured or collected;
(b) no hemp plant, shall be cultivated;
(c) no tari-producing free 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 for worked; and
(f) no person shall use, keep or have in his possession any materials, still, utensil, implement or apparatus whosoever for the purpose of manufacturing any intoxicant other than tari; except, under the authority and subject of 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
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.
Without the sanction of the State Government no intoxicant shall be removed from any distillery, brewery, warehouse, or other place of storage established or licensed under this Act unless the duty (it any) payable under Chapter V, has been paid or a bond has been executed for the payment thereof.
(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
(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 td the tari drawn from any tree may sell such tari without a licence to a person licensed to manufacture or sell tari under this Act.
(b) a person under Section 13 to cultivate the hemp plant 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 the 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 o
(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;
and 1[x x x] liquor or intoxicating 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.
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(1) Notwithstanding anything contained in the Act, the State Government may grant the exclusive privilege to the Chhattisgarh State Beverages Corporation Limited, a Corporation wholly owned and controlled by the State Government, for manufacturing or selling by retail or wholesale, Indian made foreign liquor within the State.
(2) Thereupon, the Excise Commissioner subject to the rules made by the State Government, may grant necessary licence to the Chhattisgarh State Beverages Corporation Limited for the aforesaid purpose.
(3) The Chhattisgarh State Beverages Corporation Ltd. after the grant of such licence may open its branches/depots in the State in such places and subject to such conditions as the Excise Commissioner may specify."
[Vide C.G. Act No. 12 of 2002, published in C.G. Rajpatra (A
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.
Within the limits of any Military Cantonment, and within such distance from those limits as the Central Government in any case may prescribe, on licence for the retail sale of liquor shall be granted except with the knowledge and consent of the Commanding Officer.
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.
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, empty, or permit to be employed either with or without remuneration, any male person under the age of twenty one years of any woman in any part of such premises in which such intoxicant is consumed by the public]
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1. Subs. by M.P. Act No. 39 of 1982.
1[23. Prohibition of sale of liquor intoxicating drug to persons under the age of twenty one years--
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 of consumption by such person or by another person or whether for consumption on of off the premises of such vendor]
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1. Subs. by M.P. Act No. 39 of 1982.
1[23-A. Prohibition of Advertisements relating to liquor--
(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 licensed under the Madhya Pradesh Cinemas (Regulation) Act, 1952 (No. 17 of 1952) of 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 distribu
(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 of unlawful assembly is apprehended or occurs in the vicinity of any shop, a Magistrate of any class, who is present, may require such shop to be kept closed for such period as the 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), the shall forthwith inform the Collector of his action and his reasons thereof.
1 [An excise duty or a countervailing duty, as the case may be, shall, if the State Government so directs, 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 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 wh
Subject to such rules regulating the time, place and manner as the State Government may prescribe, such duty shall be levied ratably on the quantity of excisable article imported, exported, transported, collected or manufactured in or issued from a distillery, brewery or warehouse:
Provided that--
(1) duty may be levied---
(a) on intoxication drugs by an acreage rate levied on the cultivation of the hemp plant 1[x x x] 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 attenuat
1[(1)] Instead of or 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[(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.]
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1. Renumbered by M.P. Act No. 15 of 1988.
2. Ins. by M.P. Act No. 15 of 1988.
(1) Until provision to the contrary is made by Parliament, the State Government may continue to levy any duty of which this section applies which it was lawfully levying immediately before the commencement of the Constitution under this Chapter as then in force.
(2) The duties to which this section applies are--
(a) any duty on intoxicants 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 1[State] whether across a customs frontier as defined by the Central Government or not;
2[Omitted]
(3) Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manufactured
1[28. Form and conditions of licence etc.--
(1) Every permit or pass issued or licence granted under this Act shall be issued or granted on payment of such fees, for such period, subject to such restrictions and conditions and shall be in such form and contain such particulars as may be prescribed.
(2) The conditions prescribed under sub-section (1) may require, inter alia, the licensee to lift for sale, the minimum quantity of country spirit or Indian-made liquor, fixed for his shop and to pay the penalty at the prescribed rate on the quantity of liquor short lifted.
(3) Penalty at the prescribed rate on infraction or infringement of any conditions laid down in sub-section (1) of specifically enumerated in sub-section (2) shall be leviable on and recoverable from the licensee.]
The State Government may by general or special order in writing direct the manufacture, import, export, transport, storage, sale, purchase, use, collection or cultivation of any intoxicant, denatured spirituous preparations or hemp shall be under the supervision of such Excise staff as the Excise Commissioner may deem proper to appoint in this behalf and that the person manufacturing, importing, exporting, transporting, storing, selling, purchasing, using, collecting or cultivating the intoxicant or denatured spirituous preparations shall pay to the State Government towards supervision charges as levy as may be imposed by the State Government in this behalf;
Provided that the State Government may exempt any class of person or any institution from paying the whole or any part of such levy.]
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&nbs
Any authority granting a licence under this Act may require the licensee to execute a counterpart agreement in conformity with the tenure 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].
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1. Subs. by M.P. Act No. 11 of 1970.
(1) No licence granted under this Act shall be deemed to be invalid by reasons merely on 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.
(1) Subject to such restrictions as the State Government may prescribe, the authority granting any licence, permit or pass under this Act may canncel or suspend it--
(a) if any duty or fee payable by the holder thereof be not duty paid; or
(b) in the event of any breach by the holder thereof or by any of his servants, or by any one action 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 action 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)1, or under the Indian Merchandise Marks Act, 1839 (IV of 1889),
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, if 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 days' notice in writing of its intention so to do; or
(b) forthwith 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 a 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
(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 put 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 licence", as used in this section include a person whose tender or bid for a licence has been accepted, althoug
1[34. Penalty for unlawful manufacture, transport, possession, sale etc.--
(1) Whoever, in contravention of any provision of this Act, or of any rule, notification or order made or issued thereunder, or of any condition of a licence, permit or pass granted under this Act,--
(a) manufactures, transports, imports, exports, collects of possesses any intoxicant;
(b) save in the cases provided for in Section 38, sell any intoxicant; of
(c) cultivates bhang; or
(d) taps any toddy production tree/or draws toddy therefrom; or
(e) constructs, or works any distillery, brewery or vintnery; or
(f) uses, keeps or has in his posse
The Madhya Pradesh Excise Act, 1915, regulates the manufacture, transport, possession, and sale of alcoholic beverages in the state of Madhya Pradesh. Section 34 specifically addresses penalties for unlawful activities related to excise laws, aiming to deter illicit liquor trade and ensure compliance with licensing requirements.
Section 34 of the Madhya Pradesh Excise Act outlines penalties for unlawful manufacture, transport, possession, and sale of liquor. It establishes the framework for prosecuting individuals involved in these activities, particularly under subsection (2), which deals with repeat offenders.
The scope of Section 34 encompasses a wide range of activities related to liquor, including:- Manufacturing without a license.- Transporting liquor without proper permits.- Possessing or selling unauthorized liquor.- The section applies to both individuals and entities involved in these activities.
The penalties under Section 34 can include:- Imprisonment for a specified term.- Fines, which may vary based on the severity of the offense.- For repeat offenders, the penalties may be more severe, reflecting the individual's history of violations.
"Substantial Compliance" - The court emphasized that the filing of a charge-sheet by the Assistant District Excise Officer constituted substantial compliance with Section 61 of the Act, which requires proper authorization for prosecution. - [NIKUNJ SHIVHARE VS STATE OF MADHYA PRADESH]
"Bail Considerations" - Courts have granted bail under Section 34(2) considering the duration of custody and the absence of a registered case against the applicant, indicating a cautious approach towards pre-trial detention. - [Ranjeet @ Fakirchand @ Fakira S/o Ram Singh So. Rajput VS State of Madhya Pradesh]
"Anticipatory Bail" - The court has granted anticipatory bail in cases under Section 34(2), highlighting that sending an applicant to jail may not serve any purpose if the charge sheet has already been filed. - [Rakesh VS State of Madhya Pradesh]
"False Implication" - Courts have recognized the possibility of false implication in excise offenses, allowing bail applications when the evidence does not conclusively establish guilt. - [Arun S/o Ramsingh Raghuwanshi VS State of Madhya Pradesh]
"Lengthy Trials" - The expectation of lengthy trials has influenced courts to grant bail, particularly when only one case under Section 34(2) is registered against the applicant. - [Deepak S/o Mansingh Narvariya VS State of Madhya Pradesh]
"Evidence Standards" - The courts require that circumstantial evidence must be conclusive and consistent with the hypothesis of guilt, particularly in cases involving possession of illicit substances. - [Thakur Jainarain Singh VS State Of M. P. ]
"Judicial Discretion" - The discretion exercised by courts in granting bail reflects a balance between the severity of the offense and the rights of the accused, particularly in cases of unauthorized liquor possession. - [Rakesh VS State of Madhya Pradesh]
"Prosecution Sanction" - The necessity for prosecution sanction from the District Magistrate or an authorized officer under Section 61 has been upheld, ensuring that due process is followed in excise cases. - [NIKUNJ SHIVHARE VS STATE OF MADHYA PRADESH]
"Trial Court's Role" - The determination of innocence or license breach is reserved for the trial court, emphasizing the importance of a fair trial in excise-related offenses. - [NIKUNJ SHIVHARE VS STATE OF MADHYA PRADESH]
"Public Policy" - The enforcement of Section 34 aligns with public policy objectives aimed at controlling the illegal liquor trade and protecting public health and safety. -
"Regulatory Framework" - Section 34 serves as a critical component of the regulatory framework governing excise laws in Madhya Pradesh, reflecting the state's commitment to managing alcohol-related issues. -
"Legal Precedents" - Various legal precedents have established the interpretation and application of Section 34, guiding future cases and ensuring consistency in judicial decisions. -
"Impact on Society" - The strict penalties under Section 34 aim to deter illegal activities related to liquor, thereby contributing to societal welfare and reducing crime associated with alcohol abuse. -
"Legislative Intent" - The legislative intent behind Section 34 is to create a robust framework for regulating the liquor industry while imposing strict penalties for violations to maintain order and public health. -
"Judicial Review" - The courts have the authority to review the application of Section 34, ensuring that the rights of individuals are protected while upholding the law. -
"Enforcement Challenges" - Enforcement of Section 34 faces challenges, including corruption and lack of resources, which can undermine its effectiveness in curbing illegal liquor trade. -
"Community Awareness" - There is a need for increased community awareness regarding the provisions of the Madhya Pradesh Excise Act, particularly Section 34, to foster compliance and reduce violations. -
"Future Amendments" - Potential future amendments to Section 34 may address emerging issues in the liquor trade, reflecting changing societal norms and public health considerations. -
1[35. Penalty for altering or attempting to alter any 2[denatured spirit or denatured spirituous preparation].--
Whoever--
(a) alters or attempts to alter any 3[denatured spirit or denatured spirituous preparation] with the intention that such spirit may be used 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 th
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 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.
1[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.--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 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.
&nbs
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 is 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.
The Madhya Pradesh Excise Act, 1915, is a legislative framework governing the regulation, licensing, and taxation of alcohol and related substances within the state of Madhya Pradesh. Section 36(b) specifically addresses issues related to the consumption of alcohol, particularly focusing on drunkenness and activities in common drinking-houses. The section aims to curb illegal alcohol consumption and maintain public order by prescribing penalties for violations.
Section 36(b) of the Madhya Pradesh Excise Act, 1915, stipulates that anyone found drunk or consuming alcohol for the purpose of drinking in a common drinking-house, in contravention of the Act, rules, notifications, or orders, shall be subject to penalties. The provision criminalizes the act of being intoxicated or drinking in prohibited premises and prescribes appropriate punishments.
Section 36(b) applies to:- Individuals intoxicated or drinking in public or designated common drinking-houses.- Situations where alcohol consumption occurs against the prescribed rules.- Enforcement actions in cases of public nuisance or disorder caused by drunkenness.- It does not extend to private consumption unless it occurs in a manner violating the law or in a public place.
While the specific punishments are not detailed in the provided sources, generally, violations under Section 36(b) may attract:- Fine,- Imprisonment,- Both, depending on the severity and recurrence of the offense.- The penalties are designed to deter public drunkenness and illegal alcohol consumption in prohibited premises.
This concise legal commentary synthesizes the provisions, scope, and enforcement aspects of Section 36(b) of the Madhya Pradesh Excise Act, 1915, supported by relevant references.
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.]
The Madhya Pradesh Excise Act, 1915, regulates the manufacture, sale, and consumption of intoxicating liquors in the state of Madhya Pradesh. Section 36(c) specifically addresses the penalties for allowing premises to be used for illegal activities related to intoxicants.
Section 36(c) imposes a penalty on individuals who permit their premises to be used for the commission of offenses punishable under Sections 34, 35, or 36 of the Act. This provision aims to deter property owners from facilitating illegal activities involving intoxicants.
The scope of Section 36(c) extends to any owner or occupier of a property who allows their premises to be used for illegal activities involving intoxicants. This includes both residential and commercial properties.
The punishment for violating Section 36(c) can include fines and imprisonment, depending on the severity of the offense and the discretion of the court.
(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.
Form of bond and applications of the provisions of the Code of Criminal Procedure to all matters connected with such bond.--(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), shall in so far as they are applicable, apply to all matters connected with suc
Section 36(d) of the Madhya Pradesh Excise Act, 1915, pertains to the execution of bonds aimed at preventing the commission of offences related to intoxicating substances. It forms part of the broader legal framework designed to regulate and control the manufacture, sale, and possession of intoxicants within Madhya Pradesh.
Section 36(d) mandates the execution of bonds by individuals to abstain from committing offences under Sections 34 and 36 of the Act. These offences generally involve illegal possession or use of intoxicants, and the bond serves as a preventive measure to ensure compliance.
This section applies to:- Owners or occupiers of premises.- Persons in control or management of places where intoxicants are manufactured, stored, or sold.- Individuals who are required to execute bonds to prevent offences under Sections 34 and 36.It aims to prevent illegal activities by binding individuals to lawful conduct concerning intoxicants.
While Section 36(d) itself primarily deals with the execution of bonds, violations or breach of these bonds can lead to penalties under Sections 34 and 36, which include:- Imprisonment.- Fines.- Confiscation of illicit substances or property [Source: "Section 36 in The M.P. Excise Act, 1915 - Indian Kanoon"].
This concise legal commentary provides a comprehensive understanding of Section 36(d) of the Madhya Pradesh Excise Act, 1915, emphasizing its preventive, regulatory, and punitive aspects within the framework of excise law enforcement.
(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.
Application of provision of the Code of Criminal Procedure to proceeding under sub-section (1),--(2) The provisions of the Code of Criminal Procedure, 1898 (V of 1898), shall, in so far so 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].
6[37. Penalty for offence not otherwise provided for--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].
______________
1. Subs. by M.P. Act No. 23 of 1979.
1[38. Penalty for certain unlawful acts of licensed vendors.--(1) A licensed vendor or any person in his employ and acting on his behalf who--
(a) sells 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
(e) permits persons whom he knows or has reason to believe to have been convicted of any non-bailable offenc
1[38-A. Penalty on licensed manufacturer or vendor of intoxicants for mixing or permitting to be mixed with such articles any noxious drug or any foreign ingredient or any diluting or colouring substance.--If a 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 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.]
______________
1. Subs. by M.P. Act No. 23 of 1979.
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 2[ten] thousand rupees]
______________
1. Subs. by M.P. Act
1[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.]
______________
1. Subs. by M.P. Act No. 23 of 1979.
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 punished with imprisonment which may extend to two years or with fine which may extend to two thousand rupees or with both.]
______________
1. Subs. by M.P. Act No. 23 of 1979.
(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.
Whoever attempts to commit or abets any offence punishable under this Act, shall be liable to the punishment provided for such offence.
In prosecutions under Section 34, Section 35 and Section 36 it shall be presumed, until the contrary is proved, 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 for satisfactorily.
Where any offence under Section 34, Section 35, Section 36, Section 36-A, Section 38, Section 38-A 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 precaution 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.
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, Section 36-C 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:
1[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.]
______________
1. Subs. by M.P. Act No. 23 of 1979.
1[(1) Whenever an offence has been committed which is punishable under this Act, the intoxicant/materials, still, utensils, implements or apparatus in respect of or by means of which such offence has been committed, and the receptacles, packages and coverings in which any such intoxicant materials, still, utensils, implements or apparatus 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 be liable to confiscation.]
(2) Any intoxicant lawfully imported, transported, manufactured, held in possession or sold alongwith, 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
1[(1) Where in any case tried by him the Magistrate, decides that anything is liable to confiscation under Section 46, he shall order confiscation of the same:
Provided that where any intimation under clause (a) of sub-section (3) of Section 47-A has been received by the Magistrate, he shall not pass any order in regard to confiscation as aforesaid until the proceedings pending before the Collector under Section 47-A in respect pf thing as aforesaid have been disposed of, and if the Collector has ordered confiscation of the same under sub-section (2) of Section 47-A, the Magistrate shall not pass any order in this regard].
(2) When an offence under this Act has been committed, but the offender is not known or cannot be found, the case shall be inquired into and determined by the Collector, who may order confiscation:
Section 47 of the Madhya Pradesh Excise Act, 1915, deals with the order of confiscation of illicit or prohibited articles, including liquor, implements, conveyances, etc., in cases tried by the Magistrate. It forms a crucial part of the legal framework for controlling the manufacture, possession, transport, and sale of excisable articles, especially illicit liquor. The section aims to prevent illegal trade and ensure compliance with licensing and prohibition laws through a mechanism of confiscation.
Section 47 empowers the Magistrate to order the confiscation of articles liable to confiscation under Section 46, upon conviction or in certain circumstances, for offences under the Act. It also provides the procedure for confiscation, including the requirement of prior notices, hearings, and the condition that confiscation can only occur after certain proceedings are completed or certain conditions are met.
Section 47 applies primarily to cases where the Magistrate has convicted an accused under the Act and finds that certain articles or conveyances are liable to confiscation. It also covers cases where the offence has been committed but the offender is not known or cannot be found, allowing the Collector to order confiscation. The section is also invoked during trial proceedings and confiscation proceedings, often intertwined with criminal trials and departmental proceedings.
While Section 47 itself does not prescribe punishment, it facilitates confiscation as a penalty or measure to curb illicit trade. The actual punishment for offences under the Act, such as imprisonment or fine, is prescribed elsewhere. Confiscation acts as an ancillary penalty, and failure to comply with confiscation orders can lead to further legal consequences.
Confiscation Power - Section 47 grants the Magistrate the authority to confiscate articles liable under Section 46, but only after conviction or in accordance with the prescribed procedure. - [Section 47(1)]
Pre-Confiscation Procedure - Prior to confiscation, the Magistrate must ensure that the officer has sent an intimation to the court, issued notices, and provided an opportunity for hearing, ensuring adherence to principles of natural justice. - [Section 47(3)]
Mandatory Notice & Hearing - The requirement of notice to the owner or claimant and opportunity to make representations is mandatory; confiscation without such procedures is illegal. - [Section 47(3)(b), (c), (d)]
Confiscation Only After Trial - Confiscation of articles or conveyances cannot be ordered before the conclusion of criminal proceedings or conviction, emphasizing that confiscation is a consequence of judicial conviction. - [Section 47(2)]
Jurisdictional Limitations - The power to confiscate during pending criminal trials is limited; confiscation orders are to be issued post-conviction, unless specific departmental or statutory provisions say otherwise. - [Section 47-A(2)]
Role of Collector - The Collector has a role in confiscation proceedings, but only after certain formalities, including sending reports and notices, are completed. Unauthorized or premature confiscation orders are invalid. - [Section 47-A(2), 47-A(3)]
Confiscation During Pending Proceedings - Orders of confiscation during ongoing criminal trials are generally invalid unless the order is based on a conviction; interim orders require strict compliance with procedural safeguards. - [High Court judgments and principles derived from Sections 47-A and 47-D]
Right to Fair Hearing - The right to be heard before confiscation is a fundamental aspect of natural justice; orders passed without notice or hearing are liable to be set aside. - [Section 47(3), Full Bench judgments]
Seizure & Notice - Seized articles or conveyances must be properly notified to the owner, and the owner must be given an opportunity to claim rights, failing which confiscation orders are illegal. - [Section 47(3)(b), 47(3)(d)]
Premature Confiscation - Confiscation before completion of trial or without proper proceedings violates legal principles; confiscation is a post-conviction penalty unless statutory exceptions apply. - [Court judgments and statutory interpretation]
Confiscation & Appeal - Orders of confiscation are appealable under Sections 47-B and 47-C, ensuring that confiscation orders are subject to judicial review and appellate scrutiny. - [Section 47-B, 47-C]
Confiscation of Conveyances - Vehicles or conveyances used in offences can only be confiscated after conviction, and orders passed during pendency of trial are invalid. - [High Court judgments, Section 47(2)]
Confiscation & Criminal Trial - The law mandates that confiscation should follow a criminal conviction; interim confiscation orders are generally invalid unless supported by specific provisions or judicial discretion. - [Supreme Court judgments]
Procedural Compliance - Orders of confiscation must strictly adhere to procedural requirements, including sending reports, notices, and providing opportunity for hearing, as mandated by Sections 47(3) and 47-A. - [Section 47(3), 47-A]
Confiscation & Due Process - Violations of procedural safeguards, such as failing to issue notices or conduct hearings, render confiscation orders liable to be quashed. - [High Court and Supreme Court case law]
Confiscation & Public Policy - The law recognizes confiscation as a means of controlling illicit trade, but it must be exercised within the bounds of legality and procedural fairness. - [Legal principles and case law]
Confiscation & Legal Validity - Orders made in violation of statutory provisions or without following prescribed procedures are null and void, emphasizing the importance of legality in confiscation proceedings. - [Court judgments]
Confiscation & Finality - Confiscation orders are not to be issued arbitrarily; they must be based on proper proceedings, and the law restricts their exercise during ongoing trials unless specific conditions are met. - [Judicial precedents]
Section 47 of the Madhya Pradesh Excise Act, 1915, provides a vital legal mechanism for confiscating articles involved in illicit activities, but its exercise is strictly governed by procedural safeguards including notices, hearings, and completion of trial or conviction. The law emphasizes fair process, limits confiscation during pending criminal proceedings, and ensures that confiscation orders are rooted in due process. Violations of these principles lead to the orders being set aside, reinforcing the rule of law and natural justice in excise enforcement.
Note: The analysis draws upon case law, statutory interpretation, and judicial pronouncements from the High Court and Supreme Court, as reflected in the provided sources.
(1) Whenever any offence covered by clause (a) of (b) of sub-section (1) of Section 34 is committed and the quantity of liquor found at the time or in the course of detection of offence exceeds fifty bulk litres, every office, empowered under Section 52, while seizing any intoxicants, articles, implements, utensils, materials, conveyance etc. under sub-section (2) of Section 34 or Section 52 of the Act, shall place on the property seized a mark indicating that the same has been so seized and shall without undue delay either produce the seized property before the officer not below the rank of District Excise Officer authorised by the State Government by a notification in this behalf (hereinafter referred to as the Authorised Officer), or where having regard to its quantity or bulk or any other genuine difficulty it is not ex-pedient to do so, make a report containing all the details about the seizure to him.
&nb
(1) Any person aggrieved by an order of confiscation passed under sub-section (2) of Section 47-A may, within thirty days of such order prefer an appeal to the Collector concerned or to any other officer authorised by the State Government by notification (hereinafter referred to as the Appellate Authority). Such appeal memorandum shall be accompanied by a certified copy of the order appealed against.
(2) The Appellate. Authority on presentation of such memorandum of appeal, issue a notice to the appellant and to any other person who is likely to be adversely affected by the order that may be passed in appeal.
(3) The Appellate Authority after hearing the parties to the appeal, shall pass an order confirming, reversing or modifying the order of confiscation appealed against:
Provided that he ma
(1) Any party to appeal aggrieved by the final order by the Appellate Authority under sub-section (3) of Section 47-B may, within 30 days of such order submit a petition or revision solely on the ground of illegality of such order to the Court of sessions within the sessions division.
(2) The Court of sessions may, if it finds any illegality in the order of the Appellate Authority, confirm, reverse or modify the order passed by the Appellate Authority:
Provided that the Court of session shall have no powers to stay the order of confiscation of the order passed by the Appellate Authority during pendency of the petition for revisions before it.].
__________
1. Ins. by M.P. Act No. 22 of 2000 (w.e.f. 4-8-2000).
Notwithstanding anything to the contrary contained in the Act, or any other law for the time being in force, the Court having jurisdiction to try offences covered by clause (a) or (b) of sub-section (1) of Section 34 on account of which such seizure has been made, shall not make any order about the disposal, custody etc. of the intoxicants, articles, implements, utensils, materials, conveyance etc. seized after it has received from the Collector an intimation under clause (a) of sub-section (3) Section 47-A about the initiation of the proceedings for confiscation of seized property.]
__________
1. Ins. by M.P. Act No. 22 of 2000 (w.e.f. 4-8-2000).
1[48. Power of compound offences and impose penalty.--
(1) The Excise Commissioner or the Collector may:--
(a) accept from any person whose licence, permit or pass is liable to be cancelled or suspended under clauses (a) or (b) of Section 31, or who is reasonably believed to have committed an offence under Section 37, Section 38, Section 38-A (Except cases involving admixture of an intoxicant with any noxious drugs) 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 t
1[48-A, Special provision for the imposition of penalty by the Excise Commissioner or Collector.--
Notwithstanding the limit of penalty of Rupees ten thousand prescribed under sub-section (1) of Section 48, the Excise Commissioner or Collector in the event of any breach of contravention of the rules or conditions of licence, may impose penalty to the extent provided in such rules or conditions of licence under the provisions of this Act.]
__________
1. Ins by M.P. Act No. 6 of 1995 (w.e.f. 16-2-1995).
49. Penalty on officers making vexatious search, seizure, detention or arrest--
Any Excise Officer or Officer of the Police, 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) seizes 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.
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) import, 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 person to alter or attempt to alter, in either
1[49-B. Omitted]
____________
1. Omitted by M.P. Act No. 22 of 2000(w.e.f. 4-8-2000).
Whenever any intoxicant is manufactured or collected, or any hemp plant 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 of Land Revenue Department, as soon as the fact comes to their knowledge.
The Excise Commissioner, or a Collector or any Excise Officer not below the 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 house during which sale is permitted and at any other time during which the same 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.
1[(1) Any Excise Officer, or any Police Officer not below such rank as the State Government may, by notification, prescribe, or single officer or class of officers of the Revenue Department duly empowered in this behalf by notification of the State Government subject to such restrictions as the State Government may prescribe, and any other person duly empowered by notification by the State Government in this behalf--
(a) may arrest without warrant any person found committing, an offence punishable under Section 23-A, 34, 35, 36, 36-A, 36-B, 36-C, 37, 38-A, 40 or 49-A; and
(b) shall seize and detain any intoxicant or other articles 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 exercise revenue; and
(c) may det
1[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 e
1[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 thereine which he has reason to believe to be liable to confiscation under this Act; and
(b) detain and search and, if he thinks proper, arr
The Madhya Pradesh Excise Act, 1915, regulates the manufacture, sale, and consumption of intoxicating substances within the state. Section 54 specifically addresses the powers of Excise Officers to conduct searches without a warrant, a provision aimed at enhancing the enforcement of excise laws.
Section 54 empowers Excise Officers, of a rank prescribed by the State Government, to search any place without a warrant if they have reason to believe that an offence under the Act is being committed. This provision is crucial for the enforcement of laws against illegal liquor trade and consumption.
The scope of Section 54 is broad, allowing Excise Officers to act swiftly in situations where obtaining a warrant may delay necessary enforcement actions. This provision is particularly relevant in combating the illegal liquor trade, which can pose significant public health and safety risks.
While Section 54 itself does not prescribe punishment, it facilitates the enforcement of other sections of the Act that do impose penalties for violations related to the manufacture, sale, and possession of intoxicants.
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.
The Madhya Pradesh Excise Act, 1915 is a comprehensive legislation enacted to consolidate and amend the excise law in Madhya Pradesh relating to the import, export, transport, manufacture, sale and possession of intoxicating substances. The Act provides a regulatory framework for the excise regime in the state, with various provisions governing licensing, offences, penalties, and enforcement powers. Section 54 of the Act deals with the powers of excise officers to conduct searches without warrant under certain circumstances.
Section 54(a) of the Madhya Pradesh Excise Act, 1915 empowers certain excise officers to:- "at any time, by day or night, enter and search any place"- "seize anything found therein which he has reason to believe to be liable to confiscation under this Act"
[Source: Section 54(a) in The M.P. Excise Act, 1915 | Draft Bot Pro]
The essential ingredients for the exercise of powers under Section 54(a) are:
Section 54 empowers certain Excise Officers to conduct searches without a warrant when urgent circumstances exist regarding offences under the Act. [Source: MP Excise Act One Liner Notes - Vidhi Judicial Academy]
The section provides broad powers of search and seizure without a warrant, which is an exception to the general requirement of obtaining a search warrant. This power is exercisable only by officers of a specified rank and must be based on reasonable belief.
Section 54(a) itself is a procedural/search power provision and does not prescribe punishment. The punishment for offences discovered through searches conducted under Section 54 (a) would be governed by other penal provisions of the Act.
For general contravention of the Act, Section 49A provides:- Punishment with imprisonment which shall not be less than two years but may extend to ten years- Shall also be liable to fine[Source: Section 49A in The M.P. Excise Act, 1915 - Indian Kanoon]
Additionally, under the Madhya Pradesh Excise (amendment) Act, 2021:- Conviction for certain offences with death or imprisonment for life includes fine which shall not be less than twenty lakh rupees[Source: Madhya Pradesh Excise (amendment) Act, 2021, India-legitquest]
Search Powers - Section 54(a) grants wide and extraordinary search powers to Excise Officers without the necessity of a warrant, allowing entry and search at any time by day or night. - [Section 54(a) in The M.P. Excise Act, 1915 | Draft Bot Pro]
Urgent Circumstances - Section 54 empowers certain Excise Officers to conduct searches without a warrant specifically when urgent circumstances exist regarding offences under the Act. - [MP Excise Act One Liner Notes - Vidhi Judicial Academy]
Rank Requirement - The power under Section 54 can only be exercised by an Excise Officer not below the rank prescribed by the State Government, ensuring a minimum level of authority and accountability. - [MP Excise Act One Liner Notes - Vidhi Judicial Academy]
Reasonable Belief Standard - The exercise of power under Section 54(a) is contingent upon the officer having "reason to believe" that anything liable to confiscation is present in the place to be searched. - [Section 54(a) in The M.P. Excise Act, 1915 | Draft Bot Pro]
Seizure Authority - Upon entering and searching, the officer may seize anything found which he has reason to believe to be liable to confiscation under the Act. - [Section 54(a) in The M.P. Excise Act, 1915 | Draft Bot Pro]
Temporal Flexibility - The provision explicitly allows searches "at any time, by day or night," indicating the legislature's recognition that excise offences may require immediate action regardless of time. - [Section 54(a) in The M.P. Excise Act, 1915 | Draft Bot Pro]
No Warrant Required - Unlike general criminal procedure, Section 54 dispenses with the requirement of a search warrant, reflecting the special nature of excise enforcement. - [MP Excise Act One Liner Notes - Vidhi Judicial Academy]
Confiscation Link - The power to seize under Section 54(a) is directly linked to items "liable to confiscation under this Act," meaning the seizure must have a legal basis within the Act's confiscation provisions. - [Section 54(a) in The M.P. Excise Act, 1915 | Draft Bot Pro]
Parallel Provision in Bihar Act - The Bihar and Orissa Excise Act, 1915 contains a similar Section 54(1) dealing with licensed vendors and their employees, though focused on breach of licence conditions rather than search powers. - [Section 54(1) in The Bihar and Orissa Excise Act, 1915]
Breach of Licence - Under analogous provisions in the Bihar Act, if a licence holder or their employee wilfully does any act in breach of licence conditions without prescribed penalty, they shall be liable to fine. - [Source: Sharsda Prasad Sinha VS State Of Bihar - 1976 0 Supreme(SC) 489 - Criminal Procedure Code, 1973– Section, 482 - Bihar and Orissa Excise Act 1915]
Specificity Required - In the context of breach of licence conditions, allegations must specify which condition of the licence was broken, as mere general allegations without specification do not constitute an offence. - [Source: Sharsda Prasad Sinha VS State Of Bihar - 1976 0 Supreme(SC) 489]
No Presumption of Offence - The mere fact that no permission was obtained for an activity on licensed premises does not automatically constitute an offence under the Excise Act; the specific condition breached must be identified. - [Source: Sharsda Prasad Sinha VS State Of Bihar - 1976 0 Supreme(SC) 489]
Procedural Safeguards - The provision for arrest without warrant for obstruction or assault under Section 54-A serves as a complementary enforcement mechanism to the search powers under Section 54. - [Madhya Pradesh act 011 of 1915 : The MP Excise Act - CaseMine]
Systemic Concerns - The Madhya Pradesh Excise Act, 1915 has been noted as a seemingly neutral legislation that systemically targets certain communities in its enforcement. - [How MP Excise Act systemically targets SC, ST, Vimukta communities]
Excise Revenue Context - The Act defines "excise revenue" broadly to include revenue from duties, fees, taxes, penalties, and payments (other than fines imposed by a Court of Law). - [PDF] THE MADHYA PRADESH EXCISE ACT, 1915 | India Code]
Legislative Object - The Act was enacted to consolidate and amend the Excise Law in Madhya Pradesh relating to import, export, transport, manufacture, sale and possession of intoxicating substances. - [PDF] THE MADHYA PRADESH EXCISE ACT, 1915 | India Code]
Amendment History - The Act has been amended over time, including the Madhya Pradesh Excise (amendment) Act, 1965 and the Madhya Pradesh Excise (amendment) Act, 2021, reflecting evolving legislative policy. - [Madhya Pradesh Excise (amendment) Act, 1965, India-legitquest]
1[(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 power 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 to the station.
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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, of shall submit a report which shall of 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 2[police reports.]
________________
1. Subs. by M.P. Act No. 23 of 1979.
2. Subs by M.P. Act No. 39 of 1982.
Where any Excise Officer below the rank or 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 dispatch, to a Judicial Magistrate for trial or adjudication.]
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
1[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, detentions in custody, searches, summons, warrants of arrests, search warrants, the production of persons arrested, and the disposal of things seized, shall apply, as far as may be, to all action taken in these respects under this Act.]
________________
1. Subs. by M.P. Act No. 23 of 1979.
1[(1) All offences except those specified in Section 59-A punishable under this Act shall be bailable within the meaning of the Code of Criminal Procedure, 1973 (No. 2 of 1974)].
(2) When a person is arrested finder this Act otherwise than on warrant by a person or officer who has no 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, other wise 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
Section 59 of the Madhya Pradesh Excise Act, 1915, primarily deals with the security required for appearance in case of arrests without warrant for offences under the Act. It forms part of the broader framework regulating offences, arrests, and bail procedures related to excise violations, with subsequent amendments and judicial interpretations shaping its application.
Section 59 mandates that all offences punishable under the Act, except those specified in Section 59-A, require the offender to furnish security for their appearance before the court in case of arrest without warrant. It emphasizes that such security is essential to ensure the accused appears for trial and to prevent unnecessary detention.
Section 59 broadly governs the procedural aspect of arrests and appearance for offences under the Act. It ensures that persons accused of violations, such as illegal transportation, possession, or sale of illicit liquor, are brought before the court with adequate security. The section also interacts with provisions relating to bail, especially with the amendments and judicial rulings that define its limits and scope.
Failure to furnish security when required can lead to detention, detention in jail, or further legal proceedings. The section itself does not prescribe a punishment but facilitates arrest and detention procedures. However, subsequent provisions and case law interpret violations as grounds for detention or denial of bail, especially if the person fails to comply with security requirements.
Section 59 - Governs security for appearance in cases of arrest without warrant under the Excise Act, ensuring accused persons appear for trial - [Sources: "", "STATE OF M. P. VS KEDIA GREAT GALEON LTD. "].
Scope - Applies to all offences under the Act (except those in Section 59-A), covering violations like illegal possession, transportation, and sale of liquor - [Sources: "", "STATE OF M. P. VS KEDIA GREAT GALEON LTD. "].
Exclusion of Section 59-A - Section 59-A specifically bars courts from entertaining anticipatory bail applications for offences under Section 49-A and related provisions, limiting judicial discretion - [Sources: "", "Section 59A in The M.P. Excise Act, 1915"].
Bail and Security - Section 59 facilitates arrest with security but does not prescribe the punishment; subsequent bail provisions are governed by the Criminal Procedure Code and judicial interpretations - [Sources: "", "Section 59 in The M.P. Excise Act, 1915"].
Judicial Interpretation - Courts have clarified that Section 59 does not bar the court’s power to grant bail but emphasizes the importance of security for accused's appearance - [Sources: "", "AT JABALPUR", ""].
Amendments and Judicial Trends - Amendments like Section 59-A (i) and (ii) restrict bail in certain offences, especially involving large quantities of illicit liquor, reflecting legislative intent to deter violations - [Sources: "", "Section 59A in The M.P. Excise Act, 1915"].
Procedural Safeguards - The section underscores procedural safeguards for arrests, emphasizing that offences other than those in Section 59-A require security, which can be in the form of bonds or sureties - [Sources: "", "Section 59 in The M.P. Excise Act, 1915"].
Legal Validity - The constitutional validity of provisions like Section 59-A has been upheld, with courts recognizing the legislative power to restrict anticipatory bail in specified offences - [Sources: "", "Constitutional Validation of Section 59-A (i) of the M.P. .... Excise (Amendment) Act, 2000"].
Interaction with Bail Laws - Section 59 interacts with the Criminal Procedure Code (Cr.P.C.), especially Sections 436, 437, and 439, which govern bail procedures, with courts balancing liberty and public interest - [Sources: "", "IN THE HIGH COURT OF MADHYA PRADESH AT ...."].
Enforcement - Enforcement of Section 59 involves arrest, detention, and the requirement of security, with courts exercising discretion based on the facts, quantity of liquor involved, and the accused’s history - [Sources: "", "madhya pradesh excise (amendment) act, 1979"].
Legislative Intent - The section reflects legislative intent to control illicit liquor trade by enabling arrests without warrant and requiring security, thereby facilitating law enforcement - [Sources: "", "Section 59 in The M.P. Excise Act, 1915"].
Limitations - The section’s application is limited to offences punishable under the Act, and it does not extend to offences under other laws unless incorporated through specific provisions - [Sources: "", "Section 59 in The M.P. Excise Act, 1915"].
Legal Precedents - Courts have consistently held that the section does not infringe upon personal liberty beyond what is permissible under law, and the imposition of security is a procedural safeguard - [Sources: "", "Section 59 in The M.P. Excise Act, 1915"].
Amendments and Judicial Review - Amendments like Section 59-A have been subjected to constitutional scrutiny but upheld, emphasizing the legislature’s power to restrict bail in specific offences - [Sources: "", "Constitutional Validation of Section 59-A (i) of the M.P. .... Excise (Amendment) Act, 2000"].
Summary - Section 59 ensures procedural safeguards for arrests without warrant, emphasizing security for appearance, with judicial interpretations reinforcing its role in the broader criminal justice framework related to excise offences - [Sources: "", "Section 59 in The M.P. Excise Act, 1915"].
In conclusion, Section 59 of the Madhya Pradesh Excise Act, 1915, plays a vital role in regulating arrests and ensuring the appearance of accused persons in excise-related offences. Its scope, limitations, and amendments reflect a legislative intent to balance effective law enforcement with individual rights, subject to judicial oversight and constitutional validity.
60. 1[Omitted]
___________
1. Omitted by M.P. Act No. 23 of 1979.
1[61. Limitation of prosecutions.--
2[(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;
(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].
(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 be
(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 appeal 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 w
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.
(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 resold by him, and
1[(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 amount 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.]
may be recovered from the person primarily liable to pay the sa
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 stocks 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.
The State Government may, by notification, either wholly or partly and subject to such conditions as it may think fit to prescribe, exempt any person or class of persons or any intoxicant, wholly or partly 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 1[State] or in any specified area comprised therein, or any specified period or occasion.
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.
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.
The enactments mentioned in the Schedule are hereby repealed to the extent specified in the fourth column thereof.
THE FIRST SCHEDULE
[See Section 69]
ENACTMENTS REPEALED
Year
No.
Short title
Extent of repeal
(1)
(2)
(3)
(4)
1863
XVI
The Excise (Spirits) Act, 1963
So much as has not been repealed.
1894
VIII
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THE SECOND SCHEDULE
[See Section 36-D]
Bonds to abstain from the commission of offences under Sees. 34 and 36 of the Central Provinces and Berar Excise Act, 1915.
Whereas...............(name), inhabitant of place.............has been called upon to enter into a bond to abstain from the commission of offences under Section 34 and Section 36 of the Central Provinces and Berar Excise Act, 1915, for the term of.....................
I hereby bind myself not to commit any such offence during the said term and, in case of my making default therein, I hereby bind myself to forfeit to the State Government, the sum of Rupees.............
Dated, this.............day of................20........
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