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Excise (Spirits) Act, 1863 Preamble 1

Title: Excise (Spirits) Act, 1863

State: Central

Year: 1863

THE EXCISE (SPIRITS) ACT, 1863 [Act, No. 16 of 1863] [10th March, 1863] PREAMBLE An Act to make special provision for the levy of the Excise-duty payable on Spirits used exclusively in Arts and Manufactures or in Chemistry. WHEREAS it is expedient to make special provision for the levy of the excise-duty payable on spirits used exclusively in arts and manufactures or in chemistry; It is enacted as follows:

Excise (Spirits) Act, 1863 Section 1

Title: Duty Payable on Removal of Such Spirits from Distillery

State: Central

Year: 1863

Spirits intended to be used exclusively in arts and manufactures or in chemistry may be removed from any licensed distillery in any {Substituted by the A.O. 1950, for "Province" which had been subs. by the A.O.1948, for "part of British India".} [State] on payment of duty {Substituted by Act 8 of 1894, s.6, for "calculated at ten".} [not exceeding five] percent. on the value of the spirits: Provided that no spirits shall be so removed until they have been effectually and permanently rendered unfit for human consumption.

Excise (Spirits) Act, 1863 Section 2

Title: Rules of Ascertaining That Spirits to Be Removed Have Been Rendered Unfit for Human Consumption, Etc

State: Central

Year: 1863

[Inserted by the A.O.1937.] [In each State the Board of Revenue, or other authority specially authorized in that behalf by the [Substituted ibid., for "L.G.".] [Central Government], shall prescribe from time to time, subject to the approval of the [Subs., ibid., for "L.G.".] [Central Government] rules for ascertaining and determining that spirits proposed to be removed for the purposes aforesaid have been effectually and permanently rendered unfit for human consumption, as required by section 1 of this Act; for causing such spirits to be so rendered, if necessary, by its own officers at the expense of the person who wishes to remove them; and for fixing the value of the spirit on which the ad valorem duty shall be levied.

Excise (Spirits) Act, 1863 Section 4

Title: Penalty for Attempting to Render Fit for Human Consumption Spirits Removed Under Act

State: Central

Year: 1863

Every person who shall attempt, or shall connive at an attempt, to render fit for human consumption, spirits removed from a distillery under the provisions of this Act, shall be liable to a penalty not exceeding one thousand rupees; and the possessor of such spirits on which such attempt has been made, or which may have been rendered fit for human consumption, shall be liable on conviction before any officer exercising the powers of a Magistrate to a penalty not exceeding five hundred rupees.

Excise (Spirits) Act, 1863 Complete Act

State: Central

Year: 1863

.....to the Duties of Customs on Goods imported and exported by sea, which provides that Spirits so imported exclusively for the purposes of Arts and Manufactures or Chemistry shall be admitted at a less rate of Duty than Spirits similarly imported for human consumption as a beverage......... The present Bill proposes to place homemade Spirits intended to be used exclusively in Arts and Manufactures or in Chemistry, on the same footing, as respects Duty, as mentholated Spirits exported by Sea for similar purposes and to render them liable to a Duty of 10 [now not exceeding five] per cent. ad valorem, instead of the comparatively high rate per gallon now charged. The Bill also contains what appear to be suitable provisions to prevent frauds upon the Revenue consequent upon the proposed relaxation of the existing law."-Calcutta Gazette, 1862. p. 4063. An Act to make special provision for the levy of the Excise-duty payable on Spirits used exclusively in Arts and Manufactures or in Chemistry. Preamble WHEREAS it is expedient to make special provision for the levy of the excise duty payable on spirits used exclusively in arts and manufactures or in Chemistry; It is enacted as follows:.....

The Mizoram (Sales of Petroleum and Petroleum Products Including Motor Spirit and Lubricants)taxation Act, 1973 Complete Act

State: Mizoram

Year: 1973

.....procedure of officers appointed to administer justice in the Lushai Hills,' made by the Governor of Assam under section 6 of the Scheduled Districts Act. 1874; (Central Act 14) (3) "Commissioner" means the Commissioner appointed under section 5; (4) "dealer" means any person who sells taxable goods:- (a) manufactured, made or processed by him in the State of Mizoram (b) brought by him into the Mizoram State; or (c) obtained by him in the State of Mizoram otherwise than by purchase. Explanation : The manager or agent of a dealer who resides outside the Mizoram State and sells taxable goods brought by him into the Mizoram State from any place outside that territory shall, in respect of such business, be a dealer for the purpose of this Act; (5) "Lubricant" means any form of oil or other lubricating substance primarily used for lubricating substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of spindle oils, cutting oils and hydraulic brake fluids; (6).....

Excise (Spirits) Act, 1863 Section 9

Title: Confiscation in Cases of Conviction Under Section 3 or 4

State: Central

Year: 1863

In every case of conviction under section 3 or section 4 of this Act the liquor of spirits with the cask or vessel containing the same, and the cart, boat and animal or animals employed in carrying such liquor or spirit, shall be liable to confiscation.

Excise (Spirits) Act, 1863 Section 8

Title: Repealed

State: Central

Year: 1863

[Provisions of section 11, Act 3 of 1852, relating to adulteration, not to apply to spirits rendered unfit for consumption under Act.] Rep. by the Repealing and Amending Act, 1891 (12 of 1891), Section 2 and Schedule I, Pt. I.

Excise (Spirits) Act, 1863 Complete Act

Title: Excise (Spirits) Act, 1863

State: Central

Year: 1863

Preamble1 - EXCISE (SPIRITS) ACT, 1863 Section1 - Duty payable on removal of such spirits from distillery Section2 - Rules of ascertaining that spirits to be removed have been rendered unfit for human consumption, etc Section3 - Penalty for breach of such rules Section4 - Penalty for attempting to render fit for human consumption spirits removed under Act Section5 - Penalty how levied Section6 - In case of non-payment of penalty, offender may be detained pending return to distress warrant Section7 - Imprisonment of offender in case of failure to recover penalty by distress Section8 - Repealed Section9 - Confiscation in cases of conviction under section 3 or 4

Excise (Spirits) Act, 1863 Section 3

Title: Penalty for Breach of Such Rules

State: Central

Year: 1863

Every person who shall wilfully contravene any rule prescribed by the Board of Revenue, or other authority as aforesaid, under the last preceding section of this Act, shall be liable on conviction before any officer exercising the powers of a Magistrate to a penalty not exceeding five hundred rupees for every such offence.