Act Text
Chapter1 - PRELIMINARY
Section1 - Short title, extent and commencement
Section2 - Definitions
Chapter2 - ESTABLISHMENT AND CONTROL
Section3 - Appointment of Excise Commissioner
Section4 - Powers and functions of Excise Commissioner
Section5 - Appointment
Section6 - Excise Intelligence Bureau
Section7 - Excise administration
Section8 - Delegation and withdrawal of powers
Section9 - Investing persons with special powers
Section10 - Reward for seizure of intoxicants and vehicles, etc
Chapter3 - LICENCE AND PERMIT FOR MANUFACTURE, POSSESSION,
Section11 - Prohibition of import, export, transport, manufacture, possession, sale, etc. of
Section12 - Grant of letter of intent, licence or permit
Section13 - Qualifications for grant of licence
Section14 - Power to take security and counterpart agreement
Section15 - Technical defects in licence and permit
Section16 - Power to withdraw licence and permit
Section17 - Power to suspend or cancel licence and permit
Section18 - Bar to the right of renewal and to compensation
Section19 - Surrender of licence
Section20 - Transfer of licence or permit
Section21 - Grant of exclusive privilege of manufacture, etc
Section22 - Removal of liquor from manufactory, warehouse, etc., on payment of duty
Section23 - Prohibition of sale to certain persons
Section24 - Prohibition of employment of certain persons
Section25 - Closing of shops for preservation of public peace
Chapter4 - EXCISE REVENUE
Section26 - Nature and components of excise revenue
Section27 - Excise duty, countervailing duty and special duty
Section28 - Power of Government to vary duty
Section29 - Recovery of duty and other levies and lien on the property of defaulter
Section30 - Interest payable for failure to pay excise revenue
Section31 - Power to reduce or waive interest in certain cases
Chapter5 - OFFENCES AND PENALTIES
Section33 - Penalty for unlawful import, export, transport, manufacture, possession, sale,
Section34 - Penalty for rendering denatured spirit fit for human consumption
Section35 - Penalty for mixing noxious substance with liquor
Section36 - Order to pay compensation
Section37 - Penalty for selling spurious liquor
Section38 - Penalty for possession of liquor unlawfully imported, non-duty paid, etc
Section39 - Penalty for consumption of liquor in chemist s shop
Section40 - Penalty for consumption of liquor in public place
Section41 - Penalty for uklawful advertisement
Section42 - Penalty for employing minors or selling liquor to minors
Section43 - Penalty for assault and obstruction
Section44 - Liability of employer for offence committed by his employee or agent
Section45 - Penalty for manufacture, sale or possession by one person on account of another
Section46 - Penalty for non-payment of duty or fee
Section47 - Penalty for allowing premises, etc., to be used for commission of an offence
Section48 - Penalty for attempt to commit an offence
Section49 - Penalty on excise officer for making vexatious search, seizure, detention or arrest
Section50 - Penalty on excise officer refusing to do duty
Section51 - Penalty for offences not otherwise provided for
Section52 - Presumption as to commission of offence in certain cases
Section53 - Enhanced punishment after previous conviction
Section55 - Magistrate s power to impose enhanced penalties
Section56 - Commission of offence by companies
Section57 - Compounding of certain offences
Section58 - Certain things liable to confiscation
Section59 - Confiscation by Deputy Commissioner in certain cases
Section60 - Order of confiscation and destruction not to interfere with other punishment
Section61 - Bar of jurisdiction in confiscation
Section62 - Relevancy of statements under certain circumstances
Chapter6 - DETENTION, INVESTIGATION AND TRIAL OF OFFENCES
Section63 - Power to obtain information
Section64 - Landholders, officers and others to give information
Section65 - Power of arrest, search and seizures
Section66 - Duty of police to accept seized articles
Section67 - Offences under this Act to be cognizable
Section68 - Certain offences to be non-bailable
Section69 - Power of court to try cases summarily
Section70 - Security for good conduct and abstaining from committing offences
Chapter7 - REVIEW, APPEAL AND REVISION
Section71 - Review
Section72 - Appeal
Section73 - Order of appellate authority
Section74 - Deposit of excise revenue before filing appeal
Section75 - Revision of orders by Excise Commissioner
Chapter8 - MISCELLANEOUS PROVISIONS
Section76 - Power of Government to declare what shall be deemed to be liquor
Section77 - Power of Government to regulate drinking and to enforce prohibition
Section78 - Power of Government to regulate molasses, black jaggery, mahua flower, etc. to
Section79 - Power to regulate advertisement
Section80 - Bar and limitation of certain suits
Section81 - Power of Government to make rules
Section82 - Power to remove difficulties
Section83 - Repeal and savings
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