The Assam Excise Act, 2000

Registered No.768/97
H M lh  H S ^
^w *rar
THE ASSAM GAZETTE
f
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Hs 106 11 2000, 19 1922 (*R0
No. 106 Dispur, Wednesday, 11th October, 2000, 19th Aswina, 1922(S.E.)
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT :  LEGISLATIVE BRANCH
NOTIFICATION
The 22nd September, 2000
N o.LG L .172/93/Pt./46.—  The following Act of the Assam 
Legislative Assembly which received the assent of the Governor is hereby 
published for general information.

790 THE ASSAM GAZETTE, EXTRAORDINARY. OCT. 11. 2000
ASSAM ACT NO.XIV OF 2000 > .
the assent of the Governor on 20th September, 2000)(Received
THE ASSAM EXCISE ACT, 2000  
AN
ACT
i
to consolidate and amend the Excise law in force in Assam.
Whereas it is expedient to consolidate and amend the law 
in force in Assam, relating to import, export, possession of 
intoxicating liquor and of intoxicating drugs.
It is hereby enacted in the Fifty-first Year of the Republic 
of India as follows 5
CHAPTER - 1
4
Preliminary
Short title  
extent and 
commence­
ment.
1.
2000.
(2)
(1) This Act may be called the Assam Excise Act,
It extends to the whole of Assam.
It shall come into force on such date as the State 
Government may, by notification, appoint in this behalf.
(3)
Definitions. 2. In this Act, unless there is anything repugnant in the 
subject or context,
(a) "beer" includes ale, stout, port, and all other 
fermented liquor usually made from m alt;
(b) "to bottle" means to transfer liquor from a cask or 
other vessels to a bottle or other receptacle, whether any 
process of rectification be employed or not and includes 
re-bottling;
(c) "club" m eans a society of persons 
associated together for social intercourse, for the 
prom otion of politics, sports, arts, science, 
literature or for any purpose except the acquisition 
of gain, or whether the same be registered under the 
Indian C om panies Act, 1956 the Assam  
Co-operative Societies Act 1949, the Societies 
Registration Act, 1860, or other wise incorporated 
or n o t;
Central
Act I o f 1956
Assam
A ct I of 1950
Central
A ct D o f 1860
 
 
 
THE- ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 791
(d) "Collector" includes the District Collector, and in 
any provision of this Act includes also any officer whom the 
State Government may, by notification, declare or appoint to 
be a Collector for the purposes of that provision ;
(e) "denaturant" means any substance prescribed by rule 
made in this behalf under clause (m) of section 84 for 
admixture with spirit in order to render the mixture unfit for 
human consumption, whether as a beverage, or internally as 
a medicine or any other way whatsoever ;
(f) "to denature" means to mix spirit with one or more 
denaturants in such manner as may be prescribed by rules 
made in this behalf under clause (m) of section 84 ; and 
denatured sprit means spirit so mixed ;
(g) "D istrict Collector" means the Chief 
Officer-in-charge of the revenue administration of a district;
(h) "excisable articles" means—
(a) any alcoholic liquor for human consumption; or
(b) any intoxicating drug ;
(i) "excise duty" and "countervailing duty" mean any 
such excise duty or countervailing duty, as the case may be, 
as is mentioned in entry 51 of list II in the Seventh Schedule 
to the Constitution ;
(j) "excise commissioner" means the officer appointed 
by the State Government, under section 6, sub-section (2), 
clause (a);
(k) "excise officer" means a Collector or any officer or 
other person appointed or invested with powers under 
section 6;
(l) "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 imposed or 
ordered under the provisions of this Act, or of any other law 
for the time being in force relating to liquor or intoxicating 
drugs.

792 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000
(m) "export" means to take out of the territory to which 
this Act applies, otherwise than across a custom frontier as 
defined by the Central Government;
(n) "import" (except in the phrase import into India) 
means to bring into the territories to which this Act applies 
otherwise than across custom frontier as defined by the 
Central Government;
(o) "intoxicating" means any liquor or intoxicating 
drug;
(p) "intoxicating drug" means —
(i) the leaves, small stalks or flowering or fruiting 
tops of the Indian hemp plant (Cannabis Sativa L) 
including all forms known as bhang; sidhi or ganja ;
(ii) charas, that is, the resin obtained from the Indian 
hemp plant which has not been submitted to any 
manipulations other than those necessary for paching 
and transport;
(iii) any mixture with or without natural materials, or 
any of the above forms of intoxicating drugs, or any 
drink prepared therefrom, and
(iv) any other intoxicating or narcotic 
substance which the State Government 
may, by notification, declare to be an 
intoxicating drug, such substance not being 
opium, coca leaf, or manufactured drug, as 
defined in the Narcotic Drugs and 
psychotropic substances Act, 1985.
(q) "liquor" means intoxicating liquor and includes all 
liquid consisting of or containing alcohal ; also tari and £
pachwai in any form ; and any substance which the State 
Government may, by notification, declare to be liquor for 
the purposes of this Act;
(r) "manufacture" includes any process whether natural 
or artificial, by which any intoxicant is produced or 
prepared, also redistillation and every process for the 
rectification, flavouring, blending or colouring of liquor;
(s) "State Government" means the Government of 
Assam;

THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 793
(t) "pachwai" means any fermented rice, millet, or other 
grain, whether mixed with any liquid or not and any liquid 
obtained therefrom, whether diluted, or undiluted but does 
not include beer;
(u) "place" includes a house, building, shop, tent, 
vessel and raft and vehicle ;
(v) expressions referring to 'sale' include any transfer 
otherwise than by way of g ift;
(w) "sprit" means any liquor containing alcohol, 
obtained by distillation whether it is denatured or n o t;
(x) "tari" m eans, juice, w hether ferm ented or 
unfermented, drawn from any kind of palm tree ;
(y) "transport" means to move from one place to another 
within the territories to which this Act applies .
Power to define  
country liquor and  
foreign liquor re­
spectively Whole­
sale or retail sale.
3. The State Government may, by notification, declare 
what, for the purposes of this Act, shall be deemed to be 
Country Liquor and Foreign liquor respectively .
4. The State Government may, by notification, declare 
with respect either to the whole of the territories to which 
this Act applies or to any local area comprised therein and as 
regards purchasers generally or any specified class of 
purchasers generally or any specified occasion, what 
quantity of any intoxicant shall for the purpose of this Act, 
be the limit of sale by retail and of sale by wholesale, 
respectively.
S a v in g  o f c e r - 5- Nothing contained in thi,s Act shall affect the 
tain en a ct- provisions of the Cantonment Act, 1924, the Sea 
m e n t s  Customs Act, 1878, or the Indian Tariff Act, 1894
or any rule or order made under the said Acts.
Central Act 8
of 1878
Central Act 8
of 1894
CHAPTER - II
Establishment and Control
Appointment of (j) Within a district, the administration of the Excise
officers and con- Department and the Collector of Excise Revenue shall be 
ferm ent w ithdraw - u n (je r  t he charge of the District Collector.
al and delegation  
of power.
 
 
 
794 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2 O Q Q
(2) The State Governm ent may, by notification 
applicable to the whole of the territories to which this Act 
applies, or to any District or local area comprised therein—
(a) appoint an officer who shall, subject to the control of 
the State Government, have the control of the administration 
of the Excise Department and of the collection of excise 
revenue;
(b) appoint any person other than the District Collector 
who shall, subject to the control of the District Collector, 
exercise all or any of the powers or perform all or any of the 
duties of a Collector under this Act, or any other law for the
time being in force relating to the excise revenue ; |
(c) appoint officers of the excise department of such 
classes and of such designations, powers and duties under 
this Act, as the State Government may think f it;
(d) withdraw from any officer or person all or any of his 
powers or duties under this A c t;
(e) authorise—
(i) the State Government to delegate to the Excise 
Commissioner and also in such cases and such matters as the 
State Government may specify, to the Commissioner of a 
Division ;
(ii) the Excise Commissioner, and in such cases and in 
such matters as the State Government may specify, a 
Commissioner of Division, subject to the control of the State 
Government to delegate to Collectors ; and
(iii) Collector,’  subject to the control of the Excise 
Commissioner and the State Government, to delegate to 
subordinate officers, subject to such conditions and 
restrictions as may be prescribed by any rules made under 
section 84, sub-section (2) clause (a) any powers conferred 
upon, or delegated to, or exercised in respect of the excise 
revenue by the State Government, the Excise Commissioner, 
Commissioners of Divisions and Collectors, respectively, by 
or under the provisions of this Act or of any other law for 
the time being in force relating to excise.

THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 795
Anneal. 7. (1) Orders passed under this Act or the rules framed
thereunder by the Excise Commissioner, a District Collector, 
a Collector other than a District Collector or an authority 
mentioned in sections 14, and 17 of this Act, shall be 
appealable before Assam Board of Revenue.
(2) In hearing appeals, the Assam Board of Revenue 
may call for the proceedings held by any of officers or 
authorities mentioned in sub-section (1) and pass such order 
or orders thereon as it may think fit.
CHAPTER - III
Restriction  
on import.
Import, Export and Transport
8. (1) No intoxicant shall be imported unless-
(a) the State Government has given permission either 
general or special, for its im port;
(b) such conditions, if any, as the State Government 
may impose, have been satisfied ; and
(c) the duty, if any, payable under chapter V has been 
paid or a bond has been executed for the payment thereof.
Restriction on 9 . No intoxicant shall be exported or transported unless 
import and the duty, if any, payable under chapter-V has been paid or a 
transport. bond has been executed for the payment thereof.
Prohibition of 10. The State Government may, by notification,—
import, export
and transport. (a) prohibit the import or export of any intoxicant into or 
from the territories to which this Act applies or any part 
thereof; or
(b) prohibit the transport of any intoxicant.
Prohibition of  
publication of  
and entry of  
newspaper,  
periodical,  
journals etc.
11. The State Government may, by notification —
(1) prohibit into the areas to which this Act applies the 
publication or display of advertisem ent of liquor or 
intoxicating preparations in the newspapers, periodicals, 
journals, hoardings, banners etc. printed and published in 
and from that area.
 
 
 
 
 
 
796 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2000
(2) prohibit into the areas to which this Act applies * d 5 e  
entry of newspapers, journals etc. if any contain 
advertisement of liquor or intoxicating preparations.
Passes for im­
port, export  
and transport.
Manufacture 
and prepara­
tion for manu­
facture permit­
ted only under  
licence.
12. No intoxicant, exceeding such quantity as the State 
Government may prescribe by notification either generally 
for the whole of the territories to which this Act applies or 
for any local area comprised therein, shall be imported, 
exported or transported except under a pass issued under the 
provisions of the next following section.
13. Passes for the import, export or transport of 
intoxicant may be granted by the Collector or by any officer 
specially authorised by the Excise Commissioner in this 
behalf;
Such passes may be either general for definite and 
specified kinds of intoxicants or special for specified 
occasions and particulars consignments only.
CHAPTER - IV
Manufacture, possession and sale
14. (1) Except under the authority and in accordance 
with the terms and conditions of a licence granted in that 
behalf by the authority prescribed in the rules framed under 
this Act -
(a) no intoxicant shall be manufactured ;
(b) no hemp plant (Cannabis sativa L) shall be cultivated 
or collected;
I
(c) no liquor shall be bottled for sale ;
(d) no distillery or brewery shall be constructed or 
worked, and
(e) no person shall use, keep or have in his possession 
any materials, still, utensil, implement or apparatus 
whatsoever for the purpose of manufacturing any intoxicant 
other than tari:

THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2000 797
Provided that nothing in clause (c) shall apply to tari 
which may lawfully be sold under clauses (b) to (e) of 
sub-section (3) of the section 17.
(2) Unless and untill the State Government shall,-by 
notification issued under sub-section (3), direct otherwise 
nothing in clause (a) of sub-section (3) shall apply to -
(i) tari intended to be used solely for the manufacture of 
gur or molasses ;
(ii) tari intended to be used solely for the preparation of 
food for domestic consilption, and not as an intoxicant or 
for the preparation of any intoxicating article or any articles 
for sale; and
(iii) tari upto a limit of four kilograms for the domestic 
consumption of the person in possession of the tree from 
which it is drawn.
(3) Notwithstanding anything contained in sub-section 
(2), the State Government may, by notification, prohibit the 
manufacture of tari by any person or class of persons either 
throughout the territories to which this Act applies, or in any 
local area comprised therein, either absolutely or subject to 
such conditions as it may prescribe.
Establishment 15. The Excise Commissioner, with the sanction of the 
or licensing of State Government, may —
distilleries
breweries and (a) establish a distillery, in which spirit may be 
warehouses. manufactured under a licence granted under sub-section (1) 
of section 14, on such conditions as the State Government 
thinks fit to impose ;
(b) discontinue any distillery so established ;
(c) licence, on such conditions as the State Government 
thinks fit to 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 
d uty; and
(e) discontinue any warehouse so established.

798 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2O Q Q
Limit of pos­
sessions with  
exceptions and  
prohibitions,  
in special  
cases.
Prohibition of  
sale without  
licence and  
exceptions to  
such prohibi­
tions.
16. (1) No person shall have in his possession any 
quantity of any intoxicant in excess of such quantity as the 
State Government, may, under section 4 declare to be the 
limit of sale by retail, except under the authority and in 
accordance with the terms and conditions of—
(i) a licence for the manufacture, sale or supply of such 
article, or
(ii) in the case of intoxicating drugs, a licence for the 
cultivation or collection of the plants from which such drugs 
were produced, or
(iii) a permit granted by the Collector in that behalf.
(2) Nothing in sub-section (1) shall apply to—
(a) any foreign liquor other than denatured spirit in the 
possession of any common carrier or warehouseman, as 
such, or
(b) any foreign liquor lawfully procured by, and in the 
possession of any person for his own bonafide private 
consumption and not for sale, or
(c) tari intended to be used solely for the manufacture of 
gur or molasses, or
(d) tari intended to be used solely for the domestic 
consumption, and not as an intoxicant or for the preparation 
of any intoxicating article or of any article for sale.
(2) Notwithstanding anything contained in sub-section (1) 
the State Government may by notification, prohibit the 
possession by any person or class of persons, either 
throughout the whole of the territories to which the Act 
applies, or any local area, place or class of place comprised 
therein, of any intoxicant either absolutely or subject to the 
conditions as it may prescribe.
17. (1) No intoxicant shall be sold except under the 
authority and in accordance with the terms and conditions of 
a licence granted by the authority prescribed in the rules 
framed under this Act in this behalf :
 
 
 
 
 
 
 
 
TH E A SSAM  G A ZETTE, EX TR A O R D IN A R Y , OCT, 11, 2000 799
e
Exclusive priv­
ilege of manu  
facture and 
supply.
Provided that —
(1) on such conditions as m ay be determ ined by the 
State G overnm ent, a licence for sale granted under the 
Excise law in force in another province m ay be deem ed to be 
a licence granted under this A c t;
(2) a person licenced to cultivate or collect plant from  
w hich an intoxicating drug is produced, m ay sell w ithout a 
lic e n ce  th o se p o rtio n s o f the p lan t from  w hich the 
intoxicating drug is m anufactured or produced to any person 
licenced under this Act, to deal in the same, or to any officer 
to w hom  the Excise C om m issioner may prescribe ;
(3) nothing in this section applies to—
(a) the sale o f foreign liquor law fully procured by any 
person for his private use and sold by him  or on his behalf 
or on behalf of his representative in interest upon his quitting 
a station or after his decease ;
(b) the sale of tari law fully possessed by a person in 
possession o f the tree from  which it w as draw n to a person 
licenced under this Act to manufacture or sale ta r i;
(c) the sale o f tari law fully possessed and intended to be 
used solely for the m anufacture o f gur or m olasses ;
(d) the sale o f tari law fully possessed and intended to be 
used solely fo r the p rep aratio n  o f  food fo r d o m estic 
consum ption, and not as an intoxicant o r for the preparation 
o f any intoxicating article for sale, and
(e) the sale o f tari law fully possessed and intended to be 
used in the m an u factu re o f bread to a person holding a 
perm it to use tari for the purpose of m aking bread ;
(4) A ny club which has transactions with its m em bers in 
resp ect o f foreign liquor, shall be deem ed to conducting 
retail sales and shall be required to take out a licence under 
this A ct on paym ent o f such fees and su b ject to such 
restrictions and on such conditions as the State G overnm ent 
m ay p re sc rib e .
18. The State G overnm ent m ay grant to any person on 
such conditions and for such period as it m ay think fit, the 
exclusive privilege of manufacturing or of supplying to licenced vendors any 
country liquor or intoxicating drugs within any specified local area.

800 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000
-* •
No guarantee of any exclusive privilege under this 
section shall exercise the same until he has received a licence 
sanctioned by the State Government and issued by the 
Commissioner of Excise, Assam.
Manufacture 
and sale in or  
near canton­
ment.
19. Within the limit of any military Cantonment and 
within such distance from such limits as the Central 
Government in any case may prescribe on licence for the 
manufacture or sale of liquor shall be granted, except with 
the previous consent of the Commanding Officer.
CHAPTER - V
Duties and Fees
Duty of excise 20. An excise duty or a countervailing duty, as the case 
articles. may be, at such rate or rates, as the State Government may
direct, may be imposed, either generally or for any specified 
local area, on any excisable article -
(a) im ported; or
(b) exported ; or
(c) transported ; or
(d) manufactured, cultivated or collected under any 
licence granted under section 14 ; or
(e) manufactured in any brewery or distillery licensed or 
established under section 15 :
Provided that duty shall not be so imposed on 
any article which has been imported into India and 
was liable on such importation to the payment of 
duty under the Indian Tariff Act, 1894 or the Sea 
Customs Act, 1878.
Central
Act 8 of 1894
Central Act 8
of 1878
Explanation
Duty may be imposed under this section at different rates 
according to the places to which an excisable article is to be 
removed for consumption, or according to the varying 
strength and quality of such article.

THE ASSAM GAZETTE. EXTRAORDINARY, OCT, 11, 2000 801 
Method of 21. Subject to such rules regulating the time, place and
levy of duty, manner as the State Government may prescribe, any duty 
imposed under section 20 shall be levied as follows
(a) in the case of excisable articles imported,--
(i) either in the territories to which this Act applies or in 
the State or territory from which the article is imported, or
(ii) upon issued for sale from a warehouse established 
or licenced under clause (d) of section 15,
(b) in the case excisable articles exported in the territory 
to which the Act applies or in the State or territory to which 
the article is exported ;
(c) in the case of excisable articles transported, —
(i) in the district from which the excisable article is 
transported, or
(ii) upon issue for sale from a warehouse established 
under clause (d) of section 15 ;
(d) in the case of intoxicating drugs,-
(i) at a rate assessed on the area covered by a licence 
granted under the provisions of clause (b) of sub-section (1) 
of section 14 or on the quantity or outturn of the crop 
cultivated or collected tinder such licence, or
(ii) at a rate charged upon the quantity produced or 
manufactured under a licence granted under the provisions of 
clause (d) of sub-section (1) of section 14 or issued from a 
warehouse established or licenced under clause (a) of 
sub-section (1) of section 15 or issued from a warehouse 
established or licenced under clause (d) of sub-section (1) of 
section 15,
(e) in the case of spirit or beer manufactured in a 
distillery or brewery established or licenced under section 
1 5 ,-
(i) at a rate charged upon the quantity produced or

802 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, I t  2000 
issued from the distillery or brewery, as the case may be, C tf 
issued from a warehouse licenced or established under 
clause (d) of section 15, or
Payment for  
grant of ex­
clusive privi­
lege.
Saving for du­
ties being le­
vied at com­
mencement of  
Constitution.
(ii) at a rate charged in accordance with such scale or 
equivalents calculated on the quantity of materials used or by 
the degree of attention of the wash or wort, as the case may 
be, as the State Government may prescribe :
Provided that where payment is made upon issue of 
excisable article or sale from a warehouse, established or 
licenced under section 15, clause (d) it shall be at the rate of 
duty in force in respect of such article on the date of issue 
from the warehouse.
22. 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 exclusive privilege 
under section 18.
23. (1) Until provisions to the contrary is made by the 
parliament, the State Government may continue to levy any 
duty to which this section applies which it is 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 or medicinal or toilet 
preparations containing alcohol which are not excisable 
articles within the meaning of this A c t;
(b) any duty on an excisable article produced outside 
India and imported to the territories to which this Act applies 
whether across a customs frontier as defined by the Central 
Government or not.
(3) Nothing in this section shall authorise the levy by 
the State Government of any duty which, as between goods 
manufactured or produced discriminates in favour of the 
former, or which, in the case of goods manufactured or 
produced outside the State discriminates between goods 
manufactured or produced in one locality and similar goods 
manufactured or produced in another locality.

THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2(X)0 803
CHAPTER - VI
Licenses, permits and passes
Existing  
licenses etc.
24. Every licence, permits or pass granted under any 
section of the Assam Excise Act, 1910 shall be deemed to 
have been granted under the corresponding section of this 
Act, and shall unless previously cancelled, suspended or 
surrendered under this Chapter remain in force for the period 
for which it was granted.
Form and con- 25. Every licence, permit or pass granted under this 
ditions of li- Act --
censes etc. (a ) shall be granted -
(i) on payment of such fees, if any,
(ii) for such period, and
(iii) subject to such restrictions and such conditions, and
(b) shall be in such form and shall contain such 
particulars, as the State Government, subject to any rules 
made under clause (g) sub-section (2) of section 84, may 
direct either generally or in any particular instance in this 
behalf:
Provided that no fee shall be charged for any permit 
granted under section 16 for the possession of any intoxicant 
for bonafide consumption or use.
Rules for  
settlement of  
shops.
26. (1) The Excise Commissioner, Collector or any 
Officer or authority, in issuing any licence or in making any 
settlement of shops under this Act, or rules framed 
thereunder, shall be guided by such directions as may be 
issued by the State Government from time to time either 
generally or in particular.
(2) The State Government may, at any time, if in their 
opinion it is so necessary, cancel any notice calling for 
tenders for settlement of shops in accordance with the rules 
framed under this Act or any tender received in pursuance of 
any such notice or withdraw any shop from settlement for 
such period without assigning any reason therefor and such 
power of cancellation or withdrawal shall be deemed to have 
always been vested in the State Government.

804 THE ASSAM GAZETTE. EXTRAORDINARY, OCTOBER 11, 2000
(3) Notwithstanding anything in this Act, the State 
G overnm ent may issue direction to the Excise 
Commissioner, Collector or any officer or authority to cancel 
any notice in accordance with rules framed under this Act 
calling for tenders for settlement of shops or any tender 
received in pursuance of any such notice or to withdraw any 
shop from settlement at any time without assigning any 
reason therefor and the Excise Commissioner, Collector or 
any officer or authority, as the case may be, shall comply 
with such directions and such power of issuing direction to 
the Excise Commissioner, Collector or any officer or 
authority shall be deemed to have always been vested in the 
State Government.
C ou n terp art  
a g reem en t 
and security.
Technical  
defects,  
ir r e g u la r itie s 
and 
o m is s io n s .
(4) If any notice inviting tenders received in pursuance of 
any such notice is cancelled under this section the value of 
Court fee Stamps affixed to any such tender or any money 
deposited along with any such tender required by or under 
this Act shall be refunded to the person fixing the stamp or 
depositing the money.
27. Every person taking out a licence under this Act may be 
required to execute a counterpart agreement in conformity 
with the tenure of this licence, and to give such security by 
way of deposit or otherwise, for the performance of this 
agreement as the authority granting the licence may require.
28. (1) No licence granted under this Act shall be deemed to 
be invalid by reason of any technical defect, irregularity or 
omission in the licence, or any proceedings taken prior to the 
grant thereof.
(2) The decision of the State Government as to what is a 
technical defect, irregularity or omission shall be final.
A s c e r ta in ­
ment of local  
public  
o p in io n .
29. Before the licences are granted in any year of the retail 
sale of any intoxicant, the Collector shall take measures, in 
accordance with rule to be made by the State Government in 
this behalf, as may best enable him to ascertain local public 
opinion in regard to the licencing and location of shops.
a
C a n c e lla tio n 
or suspension  
of licen ces,  
etc. in  
certain cases.
30. (1) Subject to such restrictions as the State Government 
may prescribe the authority who granted the licence, permit 
or pass under this Act may cancel or suspend the same -
(a) if any duty fee payable by the holder thereof be not 
duly paid, or
(b) if an excisable article is sold at excess price, or

THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 805
(c) in the event of any breach by the holder thereof or 
by his servants, or by any one acting on his behalf, 
with his express or implied permission, of any of 
the terms or conditions of such licence, permit or 
pass, or
(d) if the holder thereof is convicted of any
offence punishable under this Act or 
any other law for the time being in 
force relating to revenue, or of any 
cognizable or non-bailable offence or of 
any offence punishable under the 
Narcotic Drugs and Psychotropic ,, . .
substances Act, 1985 or under the 6i
Trade and Merchandise Marks Act, Central Act  
1958, or under section 482’to 489 of 43 o f  19:18  
the Indian penal Code;
(e) at will, if the conditions of the licence, permit or 
pass provided for such cancellation or suspension.
(2) The holder of a licence, permit or pass shall not be 
entitled to any compensations, for the cancellation or 
suspension of his licence, permit or pass under this section 
or to the refund of any fee paid or deposit made in respect 
thereof.
C a n cella tio n 
of licences in  
other cases.
Surrender of  
lic e n c e .
31. (1) Whenever the authority stated in section 30 considers 
that a licence should be cancelled otherwise than under the 
provisions of that section, he shall remit a sum equal to the 
amount of the fees payable in respect thereof for fifteen days 
and may cancel the licence either -
(a) on the expiration of fifteen days 'notice in writing of 
his intention to do so, or
(b) forthwith without notice,
(2) If any licence be cancelled under clause (b) of 
sub-section (1) the aforesaid authority shall, in addition to 
remitting such sum as aforesaid, pay to the licensee such 
further sum by way of compensation as the State 
Government may direct.
(3) When a licence is cancelled under this section any fee 
paid in advance or deposit made by the licensee in respect 
thereof shall be refunded to him, less the amount, if any, due 
to Government.
32. Any holder of a licence granted under the 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 on payment of the fee payable

806 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000
No right to  
ren ew al.
M easures,  
weights and  
in stru m en ts.
D epartm ental  
m anagem ent  
and resale.
Recovery of  
dues.
for the licence for the whole period for which it woulci’have 
been current but for such surrender;
Provided that, if the State Government is satisfied that 
there is sufficient reason for surrendering a licence, it may 
remit to the holder thereof the sum payable on surrender and 
any fee paid in advance or any portion of such sum or fee:
Provided also that nothing in this section shall apply in 
the case of a licence held by the grantee of an exclusive 
privilege under section 18.
Explanation In this section and in section 35, the words 
'holder of licence' include a person whose bid, tender or 
application for licence has been accepted by the Excise 
Officer empowered to grant such licence, although such 
person may not in fact have received the licence.
33. No person to whom a licence has been granted under this 
Act shall have claim to the renewal of such licence, or save 
as provided in section 31, any claim to compensation on the 
determination thereof.
CHAPTER - VII
General Provisions
34. Every person who manufactures or sells any intoxicant 
under a licence granted under this Act -
(a) shall supply himself with such measures, weights and
instruments as the State Government may prescribe, 
and shall keep the same in good condition, and
(b) on the requisition of any Excise Officer duly 
empowered in this behalf, shall at any time measure, 
weight or test any intoxicant in his possession as 
such officer may require.
35. If any person to whom an exclusive privilege has been 
granted under section 18 or any holder of a licence granted < >  
under this Act makes default in payment of any sum payable
in respect of such privilege or licence or in complying with 
any other conditions thereof, the Collector may take such 
privilege or the grant expressed in such licence under 
management or may resell such privilege or grant at risk and 
loss of the defaulter.
36. All excise revenue, including any loss that accrue when, 
in consequence of default,a privilege or grant has been taken 
under management or resold by the Collector under section

THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 807
Inspection of  
places of  
manufacture  
and sale.
Arrest,  
seizure and  
search  
without  
warrant.
35, and the amounts due to the State Government by any 
person on account of any contract relating to excise revenue, 
may be recovered from the person primarily liable to pay the 
same or from his surety, if any, by distress and sale of his 
movable property, or as arrears of land revenue or in the 
manner provided for the recovery of public demands by any 
law for the time being in force.
CHAPTER - VIII
Prevention, detection and investigation of offences
37. The Excise Commissioner or a Collector or an Excise 
Officer of the rank of Additional Commissioner, Joint 
Commissioner, Deputy Commissioner, Superintendent, 
Deputy Superintendent and Inspector may enter and inspect 
at any time by day or night any place in which any licenced 
manufacturer carries on the manufacture of or store any 
intoxicant and any place in which any intoxicant kept for sale 
by licensed person and may examine accounts and registers, 
and may examine, test, measure or weight any measures, 
weights, testing instruments, materials, stills, utensils, 
implements, apparatus or intoxicant found in such place.
38. Subject to such restrictions the State Government may 
prescribe, any of the following persons, namely
(1) any officer employed in Excise, Police, not below 
such rank as the State Government may prescribe ;
(2) within such areas as the State Government may by 
notification, direct such officers;
(3) any other persons duly empowered, and
(4) in any public place, any Excise or Police Officer may-
(a) arrest without warrent any person found 
committing an offence punishable under section 
53 or section 54.
(b) seize, detain and carry away any 
excisable or other article 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 the excise revenue or any 
documents or other article which he 
has reason to believe may furnish 
evidence of the commission of an 
offence punishable under this Act or
 
 
 
 
 
 
 
808 THE ASSAM GAZETTE, EXTRAORDINARY. OCTOBER 11, 2000
Issue of  
warrants.
Search and  
arrest in  
presence of  
Collector and  
M agistrate.
Search 
seizure and  
arrest follow­
ing upon  
entry without  
warrant, in  
emergent 
ca ses.
under the Assam Opium Prohibition Assam  A ct,"' 23 
Act I 9 4 7 , Assam Ganja and Bhang 21 of
Prohibition Act, 1959 and Narcotic 1959,
Drugs and Psychotropic Substances Central Act 6 1  
Act, 1985 and of 1985 -
(c) detain and search any person upon whom and any 
vessel, raft, vehicle, animal, package, receptacle 
cause to suspect any such article to be.
39. A Collector or Magistrate having reason to believe that an 
offence punishable under section 53, 54, 55, 56, 57 or 61 
has been or is likely to be committed may -
(a) issue warrant for the search of any place in which 
he has reason to believe that any intoxicant, still, 
utensil, implement, apparatus or materials in 
respect of which such offence has been or is likely 
to be committed, are kept or concealed; and
(b) issue warrant for the arrest of any person whom 
he has reason to believe to have been or to be 
likely to be engaged in the commission of any 
such offence.
40. (1) A Collector or Magistrate may at any time search or 
direct a search to be made in his presence of any place for the 
search of which he is competent to issue warrant under 
section 39.
(2) A Collector or a Magistrate may at any time arrest or 
direct the arrest in his presence of any person for 
whose arrest he is competent at the time and in the 
circumstances to issue a warrant under section 39.
41. Any Excise or Police Officer, not below such rank as the 
State Government may, by notification, prescribe, having 
reason to believe and having recorded the grounds of his 
belief that an offence under section 53, 54, 55, 56, 57 or 61 
has been, is being or is likely to be, committed in any place 
and that a search cannot be obtained without affording the 
offender an opportunity of escaping or of concealing 
evidence of the offence, may at any time by day or night -
(a) enter into and search such place ;
(b) seize and carry away anything found 
therein which he has reason to believe 
to be liable to confiscation under this 
Act or any document or other article
 
 
 
 
 
 
 
 
 
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 809
which he has reason to believe may 
furnish evidence of the commission of 
an offence punishable under this Act or 
under the Assam Opium Prohibition 
Act, 1947, Assam Ganja and Bhang 
Prohibition Act, 1959 and the Narcotic 
Drags & Psychoropic substances Act, 
1985 and detain and search and if he 
thinks proper, arrest any person found 
in such place whom he has reason to 
believe to have committed any such 
offence as aforesaid.
Power to  
investigate.
Assam Act,
23 of 1947,  
Assam  Act
21 of 1959,  
Central Act
61 of 1985.
42. (1) A Collector may without the order of a 
Magistrate, investigate any offence punishable 
under this Act which a Court having jurisdiction 
over the local areas within the limits of such 
Collector's jurisdiction would have power to 
inquire into or try under the provisions of 
CHAPTER-XIII of the Code of the Criminal Central  
Procedure, 1973 relating to the place of inquiry Act 2 of  
or trial. 1974.
(2) Any other Excise Officer when specially empowered 
in this behalf by the State Government in this respect of all or 
any specified class of offences punishable under this Act, 
may, without the order of the Magistrate, investigate any 
such offence which a Court having jurisdiction over the local 
area to which such officer is appointed would have power to 
inquire into or try under the aforesaid provisions.
Powers of  
investigating  
officers.
43. (1) Any C ollector or other officer 
empowered under the provisions of sub-section 
(2) of section 42 having recorded in writing his 
reason for suspecting the commission of an 
offence which he is empowered to investigate 
may exercise the power conferred upon a Police 
Officer making an investigation or upon an 
Officer-in-charge of a Police Station by sections 
160-171 of the Code of Criminal Procedure 
Code, 1973 and as regards offences punishable 
under section 53, 54, 55, 56, 57 and 61 of this 
Act, the powers conferred upon such Police 
Officers, in respect of congnizable offences 
under section 55 and under section 57 of the said 
Code.
Central  
Act 2 of  
1974.
 
 
 
 
 
 
 
 
 
810 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000
(2) Subject to such restrictions as the State Government 
may prescribe, a Collector or with the previous permission 
of a Collector but not otherwise, any other officer specially 
empowered under section 42, may without reference to 
Magistrate and for reasons to be recorded by him in writing, 
stop further proceedings against any person concerned or 
supposed to be concerned in any offence which he has 
investigated.
(3) for the purposes of the provisions of 
section 166 of Code of Criminal Procedure, 
1973 which an officer specially empowered 
under sub-section (2) of section 42 is appointed 
shall be deemed to be a Police Station, and such 
officer the officer-in-charge of such station.
(4) As soon as an investigation under section 
42 has been completed, if it appears that there is 
sufficient evidence to justify the forwarding of 
the accused to a Magistrate, the Investigating 
Officer, when does not proceed under 
sub-section (2) or under section 76 shall submit 
a report, which for the purposes of section 190 
of the Code of Criminal Procedure, 1973, shall 
be deemed to be a Police report, in such form as 
the State Government may prescribe to a 
Magistrate having jurisdiction to inquire into or 
try the case and empowered to take cognizance 
of offences on police report.
C en tral
Act II of
1  9 7 4 .
Production  
of persons  
arrested or  
article  
seized.
44. (1) Article seized and, unless security for their 
appearance before the Collector be taken, persons arrested 
under the warrant of a Collector shall be produced before 
such Collector.
(2) Article seized under the provisions of sections 38 
and 41 and persons arrested under the said provisions by 
persons or officers not empowered to accept bail shall be 
produced or forwarded to -
(a) the Collector or other officer empowered under 
section 42 to investigate the case, or
(b) an excise officer empowered under section 49 to 
accept bail, or
(c) the officer-in-charge of the nearest police station 
whoever is nearest.
 
 
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 811
(3) when a person arrested is produced before an Excise 
Officer empowered under section 49 to accept bail, before an 
officer-in-charge of a police station, such officer shall 
forward such person to or take security for his appearance 
before Collector or other officer empowered under section 42 
to investigate the case.
(4) When articles seized cannot be conveniently 
conveyed before the officer specified in sub-sections (1) and 
(2) the persons making the seizure shall keep of them in 
some place of safety and forthwith report the seizure to such 
officer.
9
Police 
custody of  
articles  
seized.
45. (1) All Officer-in-charge of a Police Station shall take 
charge of and keep in safe custody, pending the order of a 
Collector or other Officer empowered under section 42 to 
investigate the case, all articles seized under this Act which 
may accompany such articles to the Police Station or may be 
deputed for the purpose of an official superior to affix his 
seal to such articles and to take samples of and from them.
(2) All samples so taken shall also be sealed with the seal 
of the officer-in-charge of the Police Station.
Report of  
arrests, 
seizure and  
searches.
46. When any Excise Officer below the rank of a Collector 
or Officer-in-charge of a Police Station makes or receives the 
information of any arrest, seizure or search under this Act he 
shall within twenty-four hours thereafter, make a full report 
of the particulars of the arrests, seizure or search of the 
information received to the Collector, and to the other 
officer, if any, empowered under sub-section (2) section 42 
within the local limits of whose jurisdiction the arrest, 
seizure or search was made.
Procedure in  
executing
• warrants and
in making  
arrests and 
search.
47. (1) Save as in this Act otherwise expressely 
provided, the provisions of the Code of Criminal 
Procedure Code, 1973 relating to arrests, 
searches, warrants of arrest and search warrant 
shall apply, so far as may be, to like warrants 
issued and to arrests and searches made under 
the provisions of this Act.
Central  
Act II of  
1974.
(2) For the purposes of the aforesaid provisions a 
Collector shall be deemed to be a Court.
(3) Warrants issued by a Collector shall ordinarily be 
directed to one or more Excise Officers.
 
 
 
 
 
 
 
 
 
 
 
812 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000
(4) Officers to whom a Collector's warrants -x.
is directed or endorsed, and officers other than 
Collectors making arrests, searches and seizures 
under section 38 or section 41 shall, for the 
purpose of the aforesaid provisions of the Code Central 
of Criminal Procedure, 1973 deemed to be ^ct II of  
Police Officers. 1 9 7 4 ,
Maximum 
period of 
detention.

Excerpt shown. Open the full act in Lexace.

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