LexThe Chhattisgarh Excise Act, 1915
Chhattisgarh · state statute
Open in Lexace · Ask the AI about this act• Sections ·
Preamble
THE MADHYA PRADESH EXCISE ACT, 1915
( No. 2 of 1915)
TABLE OF CONTENTS
CHAPTER I
PRELilwINARY
1. Short title, extent and commencement,
2. Definitions.
3. Omitted.
4. Power to declare what shall be deemed to be
"country liquor" and "foreign liquor" respectively.
5. Definition of retail and wholesale sale.
6. Saving of enactments.
CHAPTER II
ESTABLlSHMENT AND CONTROL
7. Establishment and powers thereof.
7•A. Establishment of flying squads.
CHAPTER III
IMPORT, EXPORT AND TRANSPORT
8, Power to prohibit import, export or tansport.
9. Restriction on import, export or transport.
10. Requirement of pass for import, export or transport.
11. Passt s for import, export or transport.
12. Passes issued by other authorities may be deemed
passes granted under this Act.
CHAPTER IV
MANUFACTURE, POSSESSION AND SALE
13. Licence required for manufacture, etc., of intoxicants.
14. Establishment or licensing of distilleries and ware-houses.
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2 THE MADHYA PRADESH EXCISE ACT, 1915
Sections :
15. Payment of duty on removal from distillery,
brewery or place of storage.
16. Possession of intoxicants generally.
17. L; cence required for sale of intoxicants.
18. Power to grant lease of right to manufacture, etc.
19. Lessee's permission to draw tari.
20. Manufacture and sale of liquor in 1\.filitary
Cantonments.
21. Duties of licensees with regard to measurement and testing.
22. Prohibition of employment of male persons under
the age of t\v<:nty-one years and of women.
23. Prohibition of sale of liquor or intoxicating
drug to persons under the age of twenty-one years.
23-A. Prohibition of advertisements relating to liquor.
24. Closing of shops for the sake of public peace.
CHAPTER V
DUTIES AND FEES
25. Duty on excisable articles.
26. VVays of levying such duty.
27. Payment for grant of leases.
27-A. Saving for duties being levied at commencement
of the Constitution.
CHAPTER VI
LICENCES, PERMITS AND PASSES
28. Form and conditions of licences etc.
29. Power to take security from licensee.
30. Technical defects, irregularities and omissions.
31. Power to cancel or suspend licence, etc.
32. Power to withdraw licences.
33. Surrender of licences.
33-A. Omitted.
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Sections :
THE MADHYA PRADESH EXCISE ACT, 1915
CHAPTER VII
OFFE}lCES A}/D PENALTIES
34. Penalty for illegal import etc.
3 5. Pen alt y for altering to or att~ mpt ing alt er any den atured
spirit or denatured spirituous preparation.
36. Penalty for illegal po,sessi.on~
36-A. Penalty for opening, keeping or using any place as a
common drinking-ho'tS~ o:: for havin~ car·: mar>_agemcnt
or control of, or for assisting in cm1<lucting business of
any such place.
36-B. P,~nalty for being found drunk or for purpose of · drinking
in a cc,mmon drinking-house.
36-C. Penalty for permitting a piace to be used for the com
mission by othf'r person of any offence punishable under
section 34, section 35, section 36 or section 36-A.
36-D. (1)
(2)
(3)
(4)
36-E.(l)
Execution of bond to abstain from commission of
offences punishable under section 34 or section 36.
Form of bond and applicati ... m of the provisions of the
Gode of Criminal Proc;edure to all matters connected
wi!h such bond.
Circum~tance in which bond shall be void.
Power of appellate Court or the High Courtto make
ord~r.
l'vlagistratc to require a person to show came why the
should not be ordered to execute a bond for good
bt'. ha vi our.
(2) Application of provi:sons of the Code of Criminal
Procerl ure to pro cc ed in gs under Su b-Sectiov ( 1).
3 7. Penalty for offences not oth erwisc provided for.
38, Penalty for certain unla wfol acts of liccns ed vendcrs.
3 8-A. Penalty on l icen scd man ufac (, u r er or vcn dor of in toxi cant
for mixing or premitting to be mixed ,vith such article any
noxious drug or any foreign ingredient or any diluting
or co Jo uri n g su bsta nee,.
39. Penalty for misconduct by licensee, etc.
40. Penalty for allowing consumption in chemist's shop etc.
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THE MADHYA PRADESH EXCISE ACT, 1915
Sectionr:
40-A. Punishment for obstruction to or, assault on, officer, etc.
41. Manufacture., sale or possession by one person on account of another.
42. Attempts to commit, and abetment of offences.
43. Presumption as to commission of offence in certain cases.
44. Criminal liability of licensee for acts of servants.
45. Enhanced punishment after previous conviction.
46. Liability of certain things to confiscation.
4 7. Order of confiscation. •
48. Power to compound offences.
49. Penalty on officers making vaxatious search, seizure,
detention or arrest.
CHAPTER VII-A
PENALTY FOR OFFENCES AGAINST LIFE
49-A. Penalty for import etc. of liquor unfit for human con
sumption or for altering or attempting to alter denatured
spirituous preparation.
49-B. Bail not to be allowed for offences under this Chapter.
CHAPTER VIII
DETECTION, INVESTIGATION AND TRIAL OF OFFENCES
50. Land-holders and others to give information.
51. Power to enter and inspect places of manufacture and sale.
52. Power to arrest without warrant, to seize article liable to
confiscation and to make searches.
53. Power of J\1agistrate to issue a warrant.
54. Power to search without a warrant.
54-A. Arrest without warrant for obstruction or assault.
55. Pmvers of Excise Officers in matters of investigafion.
56. Report by Investigation Officer.
57. Report by Excise Officer.
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THE MADHYA PRADESH EXCISE ACT, 1915
Sections :
57-A. Police to take charge of articles seized,
58. Arrests, searches, etc., how to be made.
59. Security for appearance in case of arrest without warrant.
60. Omitted.
61. Limitation of prosecutions.
61-A. Tender of pardon to accused person turning approver.
CHAPTER IX
MISCELLANEOUS
62. Power to make rules.
63. Publication of rules and notifications.
64. Recovery of Government dues.
65. Government lien. on property of defaulters,
66. Power of State Government to exempt persons or intoxi-
cants from the provisions of the Act.
67. Protection to persons acting under the Act.
68. Limitation of suits.
69. Repeal of enactments.
THE FIRST SCHEDULE.-Enactments repealed.
THE SECOND SCHEDLJLE.-Bond to abstain from the com
mission of offence:. under sections
3( and 36 of the Madhya •
PradC11h Excise Act, 1915.
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6 THE MADHYA PRADESH EXCISJ~ ACT. 1915
(No. 2 of 1915)1
( 10th April, 1915)
.An Act to consolidate and amend the Excise Law in [Madhya
Pradesh.]2
Preamble.
'\Vhereas it is expeilient to consolidate and amend the law in
[I\1:adhya Pradesh J' relating to the import, export, transport,
manufacture, sale and possession of intoxicating liquor and of
intoxicating drugs; and whereas the previous sanction of the
Govemer-General, required wider section 5 of the Indian
Councils Act, 1892 (55 and 56, Viet., C.14), has been obtained
to the passing of this Act;
It is hereby enacted as follows:-
CHAPTER I
PREL/1.\flNARr
1. (I) This Act may be called the [Madhya Pradesh]a
Short title, exten and Excise Act, 1915.
commencement.
Definitions.
((2) It extends to and shall be in force in whole of the
Madhya pradesh.]8
[(3) * * * *]'
2. In this Act, unless there h anything repugnant in the
subject or coutext,-
(1) "beer" includes ale, stout, porter and all other fermented
liquors usually made from malt;
(2) "bottle" means to transfer liquor from a cask ol' 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 [ * * * * ]5 to be the Chief
Revenue authority for the purposes of this Act;
[(3-A) * * * *]6
I. For Statement of Objects and Reaso:1s., see Central Provinces Gazette,
191-~, Part VIT, P. 25, for Report of Select Committee see ibid, 1915,
Part VII, P. 3 and for proceedings in Council, see ibid, 1914 Part
VIII, PP. 6 and 8 ibid, 1915, Part V [II, P. 19.
-z, s~b;;. hy A.. 0. 1950, for "the Central Provinces and Berar,.
3. Sub,. by M. P. Act 23 of 1958, S 3 {I), Schedule.Part A, item 21,
{; Omitted hy M- P. Act. 12 of 1950, S. 3 (2), Third Schedule, ite.m 2.
5. W,:1rds "suQiect to tile c:}lltrol of •·Governor-Genera! in Council" omitted
hy Cen tra! ;\~t 38 of 19.2(L S. 2 and First Scl1edule.
6, Omitted by Central Act 2 of 1930.
THE 1\1ADHYA PRADESH EXCISE ACT, 1915
[(4) "Common drinking-house" means a place where drink
ing of liquor is allowed fat the profit or gain of the person
owning, occupying, using, keeping or having the care ot
management or control of such place, whether by way of charge
for the use of the place, or for drinking facilities provided, or
otherwise howsoever;] 1
(5) "denatured" means rendered unfit for human consum
ption in such manner as may he prcscrihe~l by the State Govern
ment in this heh.alf;
[-r5-, "excisable article" m.::ans\ J
(a) any ,Jcoholic liquor for human consumption; or
(b) any intoxicating drug;]2 [ or ]3
L(c) opium as defined in clatL<;e (xv) and poppy straw
as defined in clause (xviii) of section 2 of the
Narcotic Drugs and Psychotropic Substances Act,
1985 (No. 61 of 1985) ;]4
5 [6~a] "excise duty" and "countervailing duty" means any
such excise duty or countervailing duty, as the case may be,
as is mentioned in [entry 51]6 of list II in the Seventh
Schedule to the [Constitutiori;]i]
(7) "Excise-officer" means a Collector or any officer ot
other person appointed or invested with powers under scction7;
8[ (8) "excise revenue" means revenue derived or derivable
from [ any duty, fee, tax, penalty, payment] 9 ( other than a fine
imposed by a Court of law) or confiscation imposed or otdered
or agreed to under the provisions of this Act, or of any other law
for the time being in force relating to liquor or intoxicating drugs;]
10[(9) "export" means to take out of the [State]it otherwise
than across a customs forntier as defined by the Central Govern~
ment;]
[(10) * *
1. Ins. by C. P. Act 6 c,f I 934, S. 2.
2. Subs. by A.O. l950.
3. Ins. by M. P. Act 5 of 1986. S. 2 (a).
4. Im,. ibid.
5. Ins. by A. 0. 1937
6. Subs. by A. 0. 1950 for "item 40.''
7. Subs. ibid, for ''Government of India Act 1935."
8. Subs. by M. P. Act 23 of 1979, S. 2.
9. Subs. by M. P. Act 39 of 1982, S. 2, for "any duty, fee, pe11ttlty,
payment''.
10. Subs. by A. 0. 1937.
11. Subs. b,' J\t P. Act 23 of H58, for '' \fo:·iJkosiial re-ricm."
12, Ornitted by Centr,11 Acl 2 of 1930.
-..
THE MADHYA PRADESH EXCISE ACT, 1915
1 [(I 1) "import'' (except in the phrase "import into [ * * ]2
India") means to bring into the [State]J otherwise than across
a customs frontier as defined by the Central Government;]
[(11-a) "intoxicant" means any liquor or intoxicating drug i]4
5(,(12) "intoxicating drug" means-
(i)
[ (ii)
(iii)
[(iv)
the leaves, small stalks and flowering or fruiting tops
of the Indian hemp plant (Cannabis sativa L.), in
cluding all forms known as bhang, sindhi or ganja;
• * • * ]6
any mixture, with or without neutral materials, of
any of the above forms of intoxicating drug, or any
drink prepared therefrom; and
any other intoxicating or narcotic substance which
the State Government may, by notification, declare
to be an intoxicating drug not being narcotic drug
as defined in the Narcotic Drugs and Psychotropic
Substances Act, 1985 (No. 61 of 1985) ;]']
(13) "liquor" means intoxicating liquor, and includes spirits
of wine, spirit, wine, tari, beer, all liquid consisting of or con
taining alcohol, and any substance which the State Government
may, by notification,. declare to be liquor for the purposes of
thi~ Act;
(14) "manufacture" includes every process, whether natural
or artificial, by ,,vhich any [intoxicant]8 is produced or prepared
and also redistillation and every process for the rectification,
flavouring, blending or colouring of liquor;
(15) "place" includes house, build~ng, shop, booth, tent,
[ enclosure, space,]') vessel, rafr and vehicle;
(16) expressions refc!Ting to Hsalc" includes any transfer other
wise than by way of gift;
(17) "spirit" means ~my liquor containing alcohol obtained
by distillation whether 1t 1s denatured or not;
(18) ntari" means fermented or unfermented juice drawn from
any kind of palm tree; and
(19) "transport" means to move from one place to another
within the [State.]'
L Subs. by A. O. 1937.
2. Word "British" omitted by A. 0, 1950.
3. Subs. by M. P. Act 23 of !958, for "Mahakoshal region''.
4. Tns. by A. 0. 1937.
s. Subs. by Central Act 2 of 1930
6. Omitted by M. P. Act 5 of 1986, S. 2 (b) (i).
7. Subs. by M. P. Act 5 of 1986, S. 2 (b) (ii).
8. Subs. by A. 0. 1937 for "excisable article".
9. Ins. by C. P. Act 6 of 1934, S, 2 (b).
THE MADHYA PRADESH EXCISE ACT, 1915
[3. * *
4. The State Government [ * * ]i may, by no•.-
fication, declare ,,-,,hat, for the purposes of this Act, or any portion
thereof, shall be deemed to be "country liquor" and "foreign
1. ,, . l 1quor, respective y :
[ ~,.. *
5. (1) The State Government may, by notification, declare
with respect either to the whole [State )4 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 of 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 su b-sectian ( l)
sh~ll be deemed to be a sale by wholesale.
6. Nothing contained in this Act shall- affect the provisions of
the Sea Customs Act, 1878(VIII of 1878)5 or the Indian Tariff
Act, l894(VIII of 1894),6 (except .'lection 6 thereof), or the Can
tonment Act, 1910(XV of 1910),7 or any rule or order made
thereu nde r.
CHAPTER II
EST ABLISHkfENT AND CONTROL
1. The State Government may, by notification, for the whole
or for any specified partof the [State_]'-1- .
(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 superi
ntend the administration of the Excise Department and
the collection of the excise revenue;
(h) appoint any person other than· the Collector to ex
ercise 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 concurrenlyt _
with or in subordination to, or in exclusion of the
Collector, subject to such rnntrol as the State
Government may direct;
l. Omitted by Central Act 2 of I 930.
2. Words "with the previous sanction oftheGovernor-Genernl in Counci1"
omitted by Central Act 38 of l 92rJ, S .2 and First Schedule.
3. Provi!>o omitted by A. 0. l 93 7.
4. Suh~. by lv1. P. Act 23 of 1958, S. 3 {I), Schedule, P;nt A,item 21, for
"Mahakoshal region".
5 . See now the Customs Act, 196 2 ( 5 2 of 1962).
6. See now the Indian Tariff Act, 1934 {32 of 1934).
1. See now the Cantonment Act, 1924 (2 of 1924).
" 9
Power to declare what
1hall be deemed to be
0 country liquor" and
"foreign liquor'', respoo-
tively,
Defi.oition .of retail and
wholesale sale.
Saving of enactments.
E5tablishment and powers
thereof.
10 ..
Establishment of flyi og
squads.
Po•er to prohibit import,,
export or transport.
(c)
(d)
{e)
(j)
(g)
THE MADHYA PRADESH EXCISE ACT, 1915
. '
appoint officers of the Excise Department of such
dasses and withsuch designations, powers and duties
as the State Government may think fit;
orde.r that all or any of the powers and duties assign
ed by or under this Act to any officer appointed under
clause (c) shall be exercised and petformed · by any
servant of the [Government] t or anJ other person.;
delegate to the Chief ReveJ:\UC authority or the Ex
cise Commissioner al) or any of its powers under this
A.ct, except the power conferred by sect1on 62 to
make' rules ;
whhclraw from any officer or person all or any of
his powers under this Act; and
permit the delegation by the Chief Revenue authority,
the Excise Commissioner or the Collector to any
person or class of persons specified in such notification
of any pm.vers co;riferred or duties imposed upon it
or him by or under this Act, or exercised or discharg
ed by it or him in respect of the- excise revenue under
any other Act for the time being in force.
[7-A. (1) The State Government may, by notification, estab
lish 1flying squads for investigati11g into any case of alleged or
suspF:eted evasion of excise revenue or any case of alleged or
suspected contravention of any of the provisions of this Act
or _t~e rules made thereunder and shall specify therein the area
overl which the flying squad shall exercise jurisdiction.
·1
(2) A flying squad established undet sub-section (I) shall
consbt of excise officers and other persons as the State Govern
ment may, from time to time, appoint thereto.
(~) The Excise officers or other person appointed to the
flying squad shall exe1·cise the powers and perform the duties
as may be c_onferred or imposed under section 7 .]2
CHAPTER III
TMPORT, EXPORT AND TRANSPORT
8'. The State Gove~ment may, by notification,-
I
· ii (a)[ * * J 3 prohibit· throughout the [State] 4 or in
any specified area thereof, tbe import or export
of any intoxicant;
J. Subs. by AO 1950 for "Crown",
2- lns. by M.P. Act 23 of 1979i S.3. . . . _
3. words "with the previous sanction of the Governor General_m Council"
qmitted bv Central Act 38 or 1920, S.2 and first Schedule.
4. Subs. by ·M.P. Act 23 of 1958, S.3 (I), Schedule. Part A, item 21,
fof "Mahakoshal region"
' I
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THE MADHYA PRADESH EXCISE Acr, 1915
(b) prohibit the transport of a~y intox.icant_:
[(e)
[. * * • * ] 1
make suitable provision for the effective control
of Mahua· {Bassia Latifolia and Bassia Longifolia.)
or any other· base which is or which can be utilis
ed for the manufacture of liquor.] 2
9. Without the sanction of the State Government no intox•
icant shall be imported, exported or transported, except-
(a)
(b)
after payment of any [ duty to which it may be
liable under this Act] 3, or execution of a bond
for such payment ; and
on· compliance with such conditions as. the State
Government may impose.
ll
Restriction en impon.
export or transport.
10. No intoxicant ex~e~di~g such qu~ntity ·_ as . the State Requirementofpusfor
Government may, by not1f1catton, · prescnbe, either generally · impart,. export or tram
or for any specified area, shan be imported, exported or transpo- port.
rted except under a pass issued, or aeemed to be issued, under
the provisions _of this Act:
Provided that in the case of duty•paid foreign liquor such
passes shall be dispensed with, unless the State Government
-shall, by notification, otherwise direct with resp·ect to any
local area. • ·
I I. (1 ) Passes for the import, export or · transport of Pauea for import. export
intoxicants may be granted by the Collector: . or tramport. .
• P~ovided that pas~e·s for t~e. imp?rt and exl>ort S? ch
lntox1cants as the ExcJse Comm1ss1oner may, from time to time,
determine shall be g~anted only by the Excise Commissioner..
(2) Such passes may be either general for definite
periods and kinds of intoxicants, or special for specified occasi•
ons and particular consignments only.
12. 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.
13.
CHAPTER IV
MANUFACTURE, POSSESSION AND SALE
(a) No intoxicant _shall be manufactured or coll~cted;
L Proviso omitted by A.O. 1937°.
2. Added by M. P. Act 23 of 1958, S.3 (l), Schedu}. Part A, item 21.
3. Subs. by A.O. 1937, for ••duty"of customs or excise ·10 which it may
be liable'•.
Puses issued by other
authoritie1 may be deemed
, passes grutcd ·nnder this
Act,
Licence required for
manuf~tme, etc., of
intoxicants.
12
Establishment or liceasin&
of distilleries and ware-
ho uses.
(b)
(c)
(d)
(e)
(j)
THE MADHYA PRADESH EXCISE ACT; 1915
no hemp plant, [ >k
shall be cultivated;
* * ] 1 [ "" "' * ] 1
no tari-producing tree shall be tapped and no tari
shall be drawn from any tree;
no liquor• shall be bottled for sale;
no distillery or brevvery shall be constructed or
·worked; and
no person shall 'use, keep or have in his possession
any materials, still, utensil, implement or apparatwi
whatsoever for the purpose of manufacturing any
intoxicant other than tari;
;
except under the authority and subject to the terms and con
ditibns of a licence granted in that behalf :
Provided that the State G:overnmcnt may, by notification,
declare that the provisions of this section shall not apply, in any
are4 spe~ified in this behalf, to the tapping of tan-prod acing
trees, or to the dra\ving of tari subject to- such conditions .Jts it
may prescribe :
hProvided further that the State Government may, by noti
fication, declare that the provisions of this section shall, [ * * J4 i
not iapply in such areas as may be specified in this behalf to
the !manufacture of liquor for home consumption, subject to such
cornjlitions as it may prcscribe,l
i4. The Excise Commissioner may~
. '
' (a) establish a distillery in which spirit may be manu-
(b)
, (c)
(d)
. (e}
factured under a licence granted under section 13 on
sucl1 conditions as the State Government may im
pose;
disc on tin ue any such clistillary;
licence, on such conditions as the State Government
may impose, the construction and v-mrking of a di
stillary or bre\vcry;
establish or licence a warehouse} \vhcrein any in
toxicant may be deposited and kept ,vithout pay
ment of duty, but subject to payment of such fee as .
the State Government may direct; and
discontinue any such ,varelrouse .
I. Words '"or coca plant" omitted by Central Act 2 of 1930.
2. Words "Erythr.;n.:ylon coca "omitted by C. ~. Act l of 1927, S. 3.
3. Proviso Ins. by M. P. Act 12 of ~ 950, S. 3 (2), Third Sch.
4. Words "in the merged territories'' omitted by M. P. Act 23 of 1958,
S.3 (l), .Schedule, Part A item 21.
'
THE MA~HYA PRADESHcBXCISE ACT, 1915
15. v\lithout the sanction of the State Government. no in
toxicant shall be removed. from any distillery, brewery, ware
house, or other place of storage established or liceuced under
this Actunlcss the'duty (if any) [payable un~er_ Chapter V)l has
peen paid or a bond has_ been executed for the payment thereof.
13
Payment of duty on ,
· removal from distillery.
brewefY or place of
storage. ·
16. ( 1) The State Government may, by notification, pre- Possession of intoxicarim
. scribe a limit of quantity for the possession of any intoxicant : ·· generally.
Provided ,that diffi;rent 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 t!Xcess of _the limit prescribed under su,b-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· intoxica·nt, or
(b) a pass for the import, export or 'transport of such in
toxicant, or
(o-) a permit granted 1.mde1· this 1\ct.
(3) Sub-section (2) shall not apply to .any. foreign liquor-:-
(a) . which is in the possession of any common carrier or
wJ.rehouseman as such [ * * . ]2
[(b) * * )3
(4) Notwithstanding anything contained in the foregoing sub
sections, the State Government may, by notification, prohibit the
possession by any ,person or class of persons, either in the [State J4
or in any specified area, of any intoxicant, either a bsolutcly, or
subject to such conct!tions as it:may prescribe.
.
'·
1 7. ( 1) No intoxicant shall be sold except under ·the authority .
and subject to the terms and ·conditions of licence graµted in
that behalf:
Licence required for sale·
of intoxicants.
(a)
(b)
Provided that- · •
a person having the right to the tari drawn· from any
trees may self such tari without a licence to a per-:
son licenced to manufacture or sell tari under this
Act;
a person· licensed under section 13 · to cultivate the
hemp plant [ * * ]5 [ * :t;i . _ Jo
may sell without a licence those portions of the plant
from which the intoxicating drug is manufactured or
prq.duced. to any person licensed undel' this Act to
deal in the same, or to any officer whom Excise Com-
'missioner may prescribe; and
1. SubL by A.O. 1937, for "imposed under section 25".
2. · Word "or" ori1itted by M.P. Act 19 of 1964, S.2.
3. Omitted, ibid. .
4. Subs. by M.P. Act 23 of 1958, S.3 l3). Sche<lulc, Part A, item 21,
for "Mahakoshal regien.''
5. \Vords "or coca plant" omitted by Central Act 2 of 1930.
6. Words "Erythroxylon coca·• omitted by C. P. Act 1 oT 1927, S. 3.
14
Power to grant lease of
right to manufacture, etc.
Lessee's permission to
draw tari.
Manufacture and sale of
liquor in Military
cantonments.
Duties of licensees
with regard to measu
rement· and testing.
THE MADHYA PRADESH EXClSE ACT, 1915
I
i
{c) nothing in this section shall apply to the sale of any
foreign liquor la,-vfully procured by any person for
his private use and sold by him or on his behalf
or t)ll behalf of his representatives in interest upon
his quitting a station or afrer his decease,
1
(2) On such .conditiorn; as the Excise Commissioner mav deter~•
niiI11e, a licence for sale under the Excise Law for the time being
in force (in other St,ite or Union territories]! may be deemed to
be p licence granted in that behalf under this Act.
118. (I) The St,1te Government may lease to any person, on
such conditions and for such period as it may think fit, the right~
(a)
(b)
(c)
of manufacturing, or of supplying oy ,vholesale; or
of both, or
of selling by wholesale or by retail, or
of° manufacturing or of supplying by wholesale, or
of both, and selling by re.tail,
any [ * * *
spedified area.
p liquor or intoxicating d:i;ug v.rithin any
{2) The licensing authority may grant to a le.ssee under sub
section (I) a licence in the terms of his lease; and ,,vhcn 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
apptoved by such authority.
1}1. ·where a right of manufacturing tari has been leased under
sectibn 18, the State Government may declare that the ,vritten
permission of the lessee to draw tari shall have the same force, and
effe9t as a licence from the Collector for that purpose.
20. \Vithin the limits of any ]Military Cantonment, and within
such 1 distance from those limits as. the [Central Government]3
in atp-y case may piescribe, no licence for the retail sale if liquor
shall! be granted, except v,,,ith the knowledge and consent of the
Comp1anding Officer.
2,. Every person ·who manufactures or sells any in~oxicant
undejr a licence granted under thjs Act shall be bound--
(a)
I •
to supply himself ·with such measures, weights and
instruments as the Excise Commissioner may pre
scribe and to keep the same in good condition on
the licensed premises; and
on the requisition of any Excise Officer duly em
pm·vcrcd 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.
I. Subs. by A. 0. 1956 for •'in other Part A Stat es or Part C States."
2. ford ''countrf' omitted by M.P. Act. 19 of 1964, S. 2.
3. Sµbs. by A.O. 1937, for "Local Government".
I
THE MADHYA PRADESH EXCISE ACT, 1915 15
Prohibition of employ•
ment of roale persons
under the age of ,twenty
one years and of women.
[22. No person who is licensed- to sell intoxicants for con•
sumption on his premises shall, during the hours .in which such
premises .are kept open for, business, employ, or permit to be
employed either with or without remuneration, any male person
under the age of twenty-one years or any woman in any part of ,
such premises in which such intoxicant is consumed by the
public.
23 .. No person who is licensed to sell intoxicants shall sell or
deliver any liquor or intoxicating drug to any person ~pparently
under the age of twenty-one years vvhether for consumption by
such person or by another person or whether for consumption on
or off the premises of such vender.) 1
[23-A, (1) In this section, "advertisement" includes-
(a) .any notice, circular, label, wrapper or othe.r documents;
I
(b) any am1ouncement 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 licenced under the l\.Iadhya
Pradesh Cinemas (Regulation) Act, 195 2 (No. 1 7 of
195 2) or at any other place of ent ertainrnen t.
(2) ·whoever prints ,or publishes or causes to be printed or
published in any newspaper, book 1 leaflet, booklet or any other
single or periodical publication or othenvi.se displays or distributes
or causes or permits to be displayed or distributed any advertise
ment or other matter commending, soliciting the use of: or offering
or purporting to commending, soliciting the use of, or commend
ing any liquor shall be punished for every such offence with
imprisonmeµ_t which rnay extend to six months or ·with fine which
may extend to tyvo thousand rupees or -..vith both.
(3) Except as othcnvisc provided in sub-section (4), nothing
m sub-section (2) shall apply to ~~ ~
,,
'
( a) catalogues or price-lists to lx: displayed on liquor vends
in Madhya Pradesh in accordance ,vith the provi
sions of this Act or the rules made thereunder i
(b) any advertisrncnt or other matter contained in any
newspaper, hoo¼:, leaflet, booklet or other publica
tion printed and published .outside Madhya Prad~esh;
(c) any adverti~emcnts or other matter contained in any
newspaper printed and published in Madhya Pradesh
before such date as the State Government may, -by
notification, specify; and .
( d) any other advertisement · or matter which the State
. Government may, ·by . notification, generally or
specially exempt from the operation of this section.
-----~-1. Subs, by .M.P. Act 39 of 1982, S, 3.
Prohibition of sale of
liquor or intoxicating -
drug to persons under
the age of twenty.one
years.
Prohibition of advertise~
menta.relating to liquor.
16
Closing of shops for the
sake of public peace.
Duty or\ e_xcisable articles,
T!f{E MADHYA PRADESH EXCISE ACT, 1915
. (4) Nof\vithstanding anything contained in sub-section (3),
the State Government may, by notification) prohibit vvithin the
State the circulation, distribution or sale. of any ne,vspapcr, book,
lea:fle;.tJ booklet or other publication printed and published out
side the State which contains am· advertisemciit or, matter
coitnrnending, soliciting the use- of, ~r offer.ing or. purporting to
coi;nrnending, soliciting the use of, or offering any liquor and
·whoever circulates, distributes or sells such ne,vspaper, book,
leaflet, booklet or other publication, in contravention. of such
notification, shall be punished. for every such offence 1-vith impri
sonm_cnt ,vhich may extend to six months or with fine ,vhich may
cxte1;1d to tv,.ro thousand rupees,- or ,vith both.
(5) \\Then any ne,vspaper, book, leaflet, booklet or other
publication ,vherever printed_ or published appears to the State
Government to contain any advertisement or matter commending;
soliciting the use of, or offering any liquor, the State Govern~
ment may, by notification, declare every copy of the issue of the
ne,vspaper anrl. every copy of such b_ook, leaflet, booklet or other
publication to .be forfeited to Goveniment, and thereupon any
Exdisc Officer, any officer of the poEce or revenue department
and any other person authorised in that behalf by the State
Government mav seize the same ,vherevL:r found in Niadhya
Pradesh and an): Col!cctot< or Judicial 'i\,Iagistrate of' the first class
or second class or other officer authorised by the Sta:te Govern•
1ne1h may by ,varrant authorise any pnlice officer not bclmv the
rank of sub-inspector to enter upon and search for the same in any
premises ,vhcre any copy of such issi.1e · of any such book, leaflet,
booklet ◊'r other publication may be or may be reasonably sus
pectt:d to be. ]1 ,
I ..
24. (I) The Distric;t .i\iagistratc, by notice in writing to the
lice1,see, may require that any shops in ,vhich any intoxicant is
sold shall be closed at such times or for such period as h~ may
think necessary for, the preservation of the public peace.
(2) If a riot or unla,vful assembly is apprehended or occurs in
the vicinity of any such shop, a 1\iagistratc of any class, who is
present, may require such shop to be kept closed for such period as
he ~nay thi.n k necessary: .
, Provided that, \vhen any such riot or unlmvfuI assembly
occurs, a licensee shall, in the absence of the 1fagistrate, ~lose his
~hop without any order.·
(t) \rVhen any :tv1agistrate issues an order under sub~section
(2), he shall fortlnvith inform the Collector of his action and his
reasons therefor.
CHAPTER \l
Duties and Fees
25. [ (I) An excise duty or a countervailing duty, as the case
may be, shall, if the State Government so direct, bcJevied on all
excisable . articles other than medicinal and toilet preparations
specified for the time being iri the Schedule to the Medical
1. In~ .. by M,P. Aot 23 of 1978:, S. 2.
THE MADHYA PRADESH EXCISE ACT, 191S
and Toilet Preparation (Excise Duties) Act, 1955 ( No. 16 of
1955)-
(a)
(b)
(c)
(d)
imported; or
exported ; or
transported ; or
manufactured, cultivated or collected
granted mider section l 3 ; or
under any licence
( e) manufactured in any distillery established, or any
distillery or brevvery licensed, under this Act :
Provided that it shall be lawful for the State Government to
exempt any excisable article from any duty to which the same may
be liable under this Act.]' ·
[ (-2) Duty may be imposed under su h•section ( 1) at different
.-ates according to-
(i) the place to vvhich any excisable article is to be re~
moved; or
(ii) the strength and quality of excisable article; or
(iii) the use of excisable article for different purposes.]2
(3) Notv•.rithstanding anything contained in sub.section (1),-
(i) duty shall not be imposed thereunder on any article
which has been imported into [ *. >!II )3 India and
,vas liable, on such importation, to duty under the
Sea Customs Act, 1878 { VIII of 1378)4, or the
the Indian Tariff Act 1894 ( VIII of 1894.) 5
[ ( * * * ) ]6
[ (ii) * * F,. * * F
[ ( 4) No thing contained in this section shall be construed to
preclude the State Government from enhancing or reducing the
rates of duty during the course of a financial year and the power
to enhance or reduce the rate of duty shall include power to give
retrospective effect to such enhancement or reduction from a
date not earlier than the commencement of the financial year.]8
1. Subs. by M.P. Act 23 of 1979, S. 4.
::: Subs. by M.P. Act 14 of 1987, S. 2.
3. Word "British" omitted by A. 0. 1950.
4. See now the Customs Act, 1962 ( 52 of 1962)
5. Sec now the Indian Tariff Act, 1934 (32 of 1934).
6. Words "or on any article which has been imported into any Part other
than the Mahakoshal region of Madhya Pradesh as formed by the
provisions of part II of the State Reorganisation Act, 1956 {37 of 1956),
and ?n which a duty has already been paid on such importation under
any corresponding law in force in that part" omitted by M. P. ACJ.
23 of 1958, S.3(1), Schedule, Part A, item 21.
7. Omitted by A.O. 1937.
8. Ins. by M.P. Act 39 of 1982. S. 4.
17
18 THE MADHYA PRADESH EXCISE ACT, 1915
Ways oflev:ying such duty· 126. (I) Subject to such rules regulating the time, place and
manner as the State Government may prescribe, such duty shall
be levied rateably on the quantity of excisable artide imported,
exported, transported, collected or manufactured in or issued from
a distillery, brewery or warehouse :
Paymentfor grant of
leases.
Provided that duty may be levied-
(a:) on intoxicating drugs by an acreage rate levied on
the cultivation of the hemp plant [ * . • Jl [ * * ·]2 or by a rate charged on the quantity
collected;
(b)
. (i)
(ii)
(c)
on spirit or beer manufactured in any distillery
established or any distillery or brewery licerued under
this Act-
in accordance with such scale or equivalents cal~ .
culated on the quantity of materials used, or by
the degree of attenuation of the wash or wort, as
the case may be, as the State Government may
prescribe; or
by a rate charged <;lirectly on the materials used;
on tari, by a tax on each tree from which ·the tari
is drawn: ·
. (2) Where payment is made upon the issue of an e.xdsable
article for sale from a warehouse, it shaU be at the rate of duty
in folrce on the date of issue of such article from the warehouse.
[(3) Where the rate of duty is enhanced or reduced after
payment of duty on issue of excisable article from warehouse and
the excisable article is in stock with a holder of a licence, the
excisable article in stock shallbe subject to the levy of duty at the
rate !so enhanced or reduced and the difference in duty shall
be payable or refundable, as the case may be, by or to the holder .
of a licence, witl1 whom such duty paid excisable article is in
stock! at the material time.]3 -
• 27. [(1)]4 Insteadoforinaddition to any duty 1eviable under
this Chapter, the State Government may. accept payment of a
-sum in consideration of the grnrit of any )ease under section 18.
[(2) Nothing contained in sub-section (1) shall be construed
to preclude the State Government from enhancing or reducinrg
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 en
hancement or reduction from a date not earlier than the com
mencement . of the financial year.]5
L Words '•or coc,, pL,nt" omitted by Central Act 2 of 1930.
2. Words "Erythro;,;ylon coca" omitted by C,P. Act 1 of 1927, S. 3,
3. 1ns. b:., Jvt.P. Ac~ 39 of 1982, S. 5.
4. R;_;numbcred by M. P _ Act 15 of 1988, S. 2.
5. fns. by M. P. Act 15 of 1988 S, 2,
THE MA,DHYA PRADESH EXCISE ACT, 1915
I [27-A. ( 1) Until prov1s10n to 1 he contrary is made by
[ParliamentF the State Govi:-rnment may continue to levy any
duty to which this section applies which it ,,vas hnvfully levying
immediately before the commencement of [the Constitution]3
under this Chapter as then in force.
(2). The duties to which this section applies are-
(a)
(b)
[ (c)
any duty on intoxicant which are not excisable arti
cles within the meaning of this Act;
any duty on an excisable article produced outside
India and imported into the [State ]4 whether acr~
a customs frontier as defined by the Central Govern
ment or not;
* * *
(3) Nothing in this secti~1 shall authorise the levy by the
State Government of any duty which, as between goods manu
factured or produced in the [State l• and similar goods not so
manufactured or produced discriminates in favour of the formert
or which, in the case of goods manufactured or produced out
side the [State), 4 discriminates betv,'een goods manufactured or
produced in one locality and similar goods manufactured or pro
duced in. an other locality.]
CHAPTER VI
LICE.'fli'CES, PER.A1JTS. A.ND PASSES
19
Saving for duties being
levied at commencement
of tbe Constitutioll.
28. Every licence; permit or pass granted under this Act- Form and conditions of
licence11 etc.
(a) shall be granted-
(i) on payment of such fees (if any),
{ii) for such period,
(iii) subject to such restrictions, and on such con•
ditions, and
(b) shall be in such form and contain such particulars,
as the State Government may clirect either generally
by rules made under section 62 or in any particular
instance.
1. lns. by A. 0. 1937.
2. Subs. by A. 0. 1950, for "the Central Legislature".
3. Subs,, ibid., for "Part III of the Government of India Act, 1935".
4. Subs, by A. 0. 1950, for "Mahakoshal region".
5, 0 mitted by M. p, Act 23 of 1958, S. 3 ( 3}, Schedµlc, Part----A, item 21.
20
Power to take security
from Hcensee.
TecbnicaJ dcf eets, itregu
larltlcs an.d omissions.
Power to cancel or sUa-
pend licence. etc.
I
' .
TF$ MADHYA PRADESH BXCISE ACT, 1915 ' . . .
\ [29. Any authority granting a licence under this Act may
~uire the licen..'lee to e~ecute a cout).terpart agreement in con~
forini.ty with the tenor of his licence and to give such security
forl the performance of such agreement, or to make such-deposit or
to 1provide both as such authority may th.ink fit.]1
' 30. (1) No licence granted under this Act shall be deemed to
be linvalid by reason merely of any technical defect, irregularity or
ompssion in the licence or in any proceedings taken prior to the
gralnt thereof. .
I
I (2) The decision of the Excise Commissioner as to what is a.
tecpmcal defect, irregularity or omis.,ion shall be final.
· 31. (1) Subject to such restrictions as the State Govcrn-
meft may prescr;ihe, the authority granting_ any licence, permit
or pass W1der this Act may cancel or suspend 1t~-
,,
I (a) if any duty or fee payable by the holder thereof be not
d~yp~d; oc ·
(b) in the event of any breach by the holder thereof oJi
by any of his servants, or by any one acting 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
~me acting 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 (U of 1930),]2 or under the Indian
Merchandise Marks Act, 1889 (IV of 1889),S or
under any section which has been introduced into
the Indian Penal Code,· 1860 (XLV of 1860}, by
section 3 of that Act; or
_..j.,,,
{d) if the holdel' -thereof is convicted of any cognizable
and. non-bailable offence; or
(c) if the holder thereof is punished for any offence re~
ferred to in clause (8) of section 167 of the Sea Cus-.
toms Act, 1878 (VIII of 1878) ;' or
(f) where a licence, permit or pass has been gtahted on
the application of the holder of any lease granted
under section 18, on the requisition in writing of .
such lessee; or
(g) if the conditions of the licence, permit or pass provide
for such cancellation or suspension at will.
------------------------1, sµhs. by M. P. Act II c-f 1970, S. 2.
2. Ins. by Central Act 2 of 1930.
3. Sfe new. the Trade and Merchandise M~rks_ Act, 1958 (43 of
4. ~e now the Customs Act, 1962 (52 of 1962). ·
1958).
I •
THE MADHYA PRADESH EXCISE ACT, 1915
[(1-A) ~fore ma.king an order cancelling or suspending a
ll<:ence, pernut or _pass ~~der sub-section (1), the authority afore~
said. shall record m wntmg the r~asons for the proposed action,
furnish to the holder thereof a brief statement of the same and
afford him a reasonable opportunity of being heard.71
(2) Where a licence, permit or pass held by any person is
cancelled under clause (a.)j clause (b) or clause (c) or Clause
( e) of sub~section (I), the authority aforesaid may cancel any other
licence, permit or pass granted to such person under this Act or
under any other law for the time being in force relating to excise
revenue, or under the Opium Act, 1878 (I of 1878).
(3) The holder of a licencei permit or pass shall not be
entitled to any compensation fo~ its cancell!'-tion or _suspension,
nor to the refund of any fee paid or deposit made m respect
thereof.
(4) Where a licence is cancelled or suspended under clause
(a), clause (b), clause (c) or clause (e) of sub4 section (I),-
(a)
tb\ \ i
the fee payble for the balance of the period for
which such licence would have been current but for
such cancellation or suspe~sion, may be recovered
from the ex~licensce as excise-revenue;
the Collector may take the grant under manage
ment or resale it at the risk and loss of the ex-liceExcerpt shown. Open the full act in Lexace.