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TypeBare Act JurisdictionOrissa Government

The Odisha Excise Act

Complete Act - all sections

~7 min read
https://sooperkanoon.com/act/618705

Bare act · Research

About this act

The Odisha Excise Act (2013) is Orissa state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Act Text

Chapter1 - PRELIMINARY
Section1 - Short title, extent and commencement
Section2 - Definitions :– In this Act, unless the context otherwise requires,–
Section3 - Powers to declare what shall be deemed to be country liquor, foreign liquor and India made foreign liquor respectively
Section4 - Declaration of quantity for retail and wholesale – The State Government may, by notification declare, with respect
Section5 - Appointment, powers and functions of Excise, Commissioner, delegations and withdrawal of powers :–
Section6 - Control, appeal and revision :–
Section7 - Restrictions on import :–
Section8 - Restrictions on export or transport :– No intoxicant shall be exported or transported unless the duty, if any, payable
Section9 - Power to prohibit import, export or transport :– The State Government may, by notification,–
Section10 - Passes for import, export and transport :–
Section11 - Licence required for manufacture :–
Section12 - Drawing of tari in notified areas :– Notwithstanding anything contained in the proviso to Section 11,–
Section13 - Establishment of distilleries, breweries or warehouses :–
Section14 - Licence required for depositing or keeping intoxicant in warehouse or other place of storage :– No person shall, except
Section15 - Payment of duty on removal from distillery, brewery, warehouse or other place of storage :– No intoxicant shall be
Section16 - Possession of intoxicant not obtained from a licensed vender :–
Section17 - Possession of intoxicant generally :–
Section18 - Licence required for sale :–
Section19 - Wholesale trade in foreign liquor, India made foreign liquor and country liquor :–
Section20 - Grant of exclusive privilage of manufacture and sale of foreign liquor, India made foreign liquor and country liquor or
Section21 - Exemption. in certain cases :– Notwithstanding anything contained in this Act, except the provisions of Section 27, it
Section22 - Transfer of exclusive privilege :–
Section23 - Maintenance and use of measures, weights and instruments by licensed manufacturers and venders :– Every person who
Section24 - Prohibitions of advertisement, etc.:–
Section25 - Employment of children or women by licensed venders :–
Section26 - Powers to close shops temporarily :–
Section27 - Restriction on grant of licence or exclusive privilege :–
Section28 - Nature and components of excise revenue :– Excise duty and fees shall be levied and recovered under the following
Section29 - Excise duty and countervailing duty :–
Section30 - Declaration of ex-factory and maximum retail price :– Ex-factory price and Maximum Retail Price shall be declared by
Section31 - Recovery of excise duties and levies and lien on the property of defaulter :–
Section32 - Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc.:– Notwithstanding that a writ
Section33 - Accounts and returns :– Every licensee shall maintain such accounts and
Section34 - Luxury tax :– A luxury tax on the sale of foreign liquor may be imposed either generally or in respect of any local
Section35 - Payment for grant of privilege :– The State Government may, in addition to duty levied under this Act, accept payment
Section36 - Regulation and levy on other goods unfit for human consumption :– The State Government shall be competent to regulate
Section37 - Preparation of list of places of which it is proposed to grant licences for the retail sale of spirit :– Before the
Section38 - Publication of such list :– The Collector shall–
Section39 - Time for preparation and publication of such list :– The list mentioned in
Section40 - Submission of objections and suggestions to Collector :– Objections and suggestions to any proposal contained in any
Section41 - Grant of licences by Collector and submission of list, objections and suggestions to Excise Commissioner :–
Section42 - Decision of Excise Commissioner :–
Section43 - Application of Sections 37 to 42 to licences for retail sale of intoxicants other than spirit :– The provisions of
Section44 - Exemptions of certain licences from Sections 37 to 43 :– Section 37 to 43 shall not apply in the case of any licence,
Section45 - Fees for terms and conditions and duration of licences, permits and passes :–
Section46 - Counterpart agreement by licensee, or exclusive privilege and security or deposit :–
Section47 - Power to cancel or suspend licence, permit or pass :–
Section48 - Power to withdraw licences :–
Section49 - Surrender of licences :– Any holder of a licence or exclusive privilege granted under this Act to manufacture and sell
Section50 - Bar of right to renewal and to compensation :– No person to whom any licence or exclusive privilege has been granted
Section51 - Departmental management or transfer :–
Section52 - Penalty for un-lawful import, export, transport, manufacture, possession, sale, etc.:– Whoever in contravention of any
Section53 - Presumption as to possession of intoxicant by the accused :– In an offence under, Section 52 of this Act, if it is
Section54 - Penalty for contravention of Section 24 :– Whoever contravenes the provisions of Section 24 shall, on conviction, be
Section55 - Penalty for altering or attempting to alter any denatured spirit, etc.:– Whoever–
Section56 - Presumption as to offence under Section 55 in cerrtain cases :– In prosecutions under Section 55 when the accused
Section57 - Presumption as to any spirit being or containing or having been derived from denatured spirit :– In any prosecution
Section58 - Penalty for adulteration by licenced manufacturer or vender or his servant :– If any licensed manufacturer or licensed
Section59 - Penalty for mixing noxious substance with liquor :– Whoever mixes or permits to be mixed with any liquor sold or
Section60 - Penalty for fraud by licensed manufacturer or vender or his servant :– If any licensed manufacturer or licensed vender,
Section61 - Penalty for certain unlawful acts of licensed venders or their servants :–
Section62 - Penalty for possession of intoxicant in respect of which an offence has been comitted :–
Section63 - Penalty for consumption in chemist's shop, etc.:–
Section64 - Penalty for certain acts by licensee or his servant :– If any holder of a licence, permit or pass granted under this
Section65 - Import, export, transport, manufacture, sale or possession by one person on account of another
Section66 - Criminal liability of licensee for acts of servants :- When any offence, punishable under Section 52, 58, 60, 61,62 or
Section67 - Penalty on Excise Officer making vexatious search seizure, detention or arrest and refusing to do duty
Section68 - Penalty for offences not otherwise punishable :– Any person who commits any act in contravention of any of the
Section69 - Penalty for abetment and attempt to commit offence :– Whoever abets or attempts to commit any offence punishable under
Section70 - Enhanced punishment after previous conviction :– If any person, having been previously convicted of an offence
Section71 - Seizure of property liable to confiscation :–
Section72 - Bar of other proceedings during pendency of confiscation proceedings :– Notwithstanding anything contained in the Code
Section73 - Result of criminal proceeding not to affect the order of confiscation :–
Section74 - Property when to vest in the State Government :– When an order for the confiscation of any property passed under
Section75 - Compounding of offences and releasing property liable to confiscation :–
Section76 - Power to enter and inspect and power to test and seize measures, etc.:– The Excise Commissioner or the Collector or any
Section77 - Power to arrest without warrant, to seize articles liable to confiscation, and to make searches :– Any Excise Officer
Section78 - Power of Court to issue warrant of arrest :– Any Judicial Magistrate of the first class, or any Special Court
Section79 - Power to search :–
Section80 - Power to prevent commission of offence :– Every Excise Officer shall prevent and may interpose for the purpose of
Section81 - Landholders, Officers and other to give information :–
Section82 - Excise Stations :–
Section83 - Powers of Excise Officers to investigate offences :–
Section84 - Powers and duties of Excise Officers investigating offences :–
Section85 - Provisions as to bail in offences other than non- bailable offence :–
Section86 - Report of arrests, seizures and searches :– When any Excise Officer below the rank of an Officer in Charge of an Excise
Section87 - Establishment of special Courts for trial of offences :–
Section88 - Application of certain provisions of the Code of Criminal Procedure, 1973 and the Indian Evidence Act, 1872 :–
Section89 - Compensation to the victims consuming spurious liquor, etc. :– Whoever, in contravention of the provisions of this Act
Section90 - Power to make rules :–
Section91 - Publication and effect of rules and notifications :– All rules made and notifications issued under this Act shall be
Section92 - Power of the State Government to declare what shall be deemed to be liquor :–The State Government may by notification
Section93 - Power of the State Government to regulate consumption and to enforce prohibition :– The State Government may issue such
Section94 - Power of the State Government to regulate molasses, black jaggery, mohua flower, etc. and to enforce prohibition :– The
Section95 - Recovery of dues :–
Section96 - Power of State Government to exempt intoxicants from provisions of this Act :– The State Government may, by
Section98 - Certain proceedings under the Act to be judicial proceedings :– Every proceeding under this Act, before
Section99 - Forfeiture of illegally acquired properties :–
Section100 - Competent Authority for forfeiture of illegally acquired property :- The Presiding Officer of every Special Court
Section101 - Submission of details of property for forfeiture :–
Section102 - Issue of notice to persons likely to be affected :– The Competent Authority may, on receipt of application for
Section103 - Findings of the Competent Authority :– The Competent Authority may, after considering the reply, if any, to the notice
Section104 - Forfeiture of illegally acquired property to State :– Where the Competent Authority records a finding under Section 103
Section105 - Burden of proof to lie on the persons affected :– For the purpose of prceedings under this Chapter the burden of
Section106 - Fine in lieu of forfeiture :–
Section107 - Appeal on the orders of Competent Authority :– Any person aggrieved by an order of the Competent Authority may, within
Section108 - Bar of suits and prosecution against the State and Officers :– No suit,prosecution or other legal proceedings shall lie
Section109 - Repeal and savings :–

Frequently asked questions

What is the The Odisha Excise Act?

The The Odisha Excise Act, enacted in 2013, is Orissa state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

How can I find court judgments citing the The Odisha Excise Act?

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Is the act text on SooperKanoon official?

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