LexThe Punjab Excise Act, 1914 As Applicable to Haryana
Haryana · state statute
Open in Lexace · Ask the AI about this act1914: Pb. Act 1] EXCISE 303
THE [HARYANA] EXCISE ACT, 1914.
CONTENTS
CHAPTER I
PRELIMINARY
SECTIONS.
1. Short title, extent and commencement.
2. Repeal of enactments.
3. Definitions.
4. Country liquor and foreign liquor.
5. Power of State Government to declare limit of sale by retail and by wholesale.
6. Power to limit application of notifications, permits, etc., made under this Act.
7. Saving of enactments.
CHAPTER II
E
STABLISHMENT AND CONTROL.
8. Superintendence and control of the excise administration and excise officers.
9. Excise Commissioners.
10. Other classes of excise officers, their powers and the mode of conferring powers.
11. Power to invest persons with special powers.
12. Local limits of jurisdiction.
13. Delegation of powers by State Government.
14. Appeal.
15. Revision.
CHAPTER III
IMPORT, EXPORT AND TRANSPORT
16. Import, export, and transport of intoxicants.
17. Power of State Government to prohibit import, export and transport of intoxicants.
18. Passes necessary for import, export and transport.
19. Grant of passes for import, export and transport.
CHAPTER IV
MANUFACTURE, POSSESSION, SALE, PURCHASE AND CONSUMPTION.
20. Manufacture of intoxicants prohibited except under the provisions of the Act.
21. Establishment or licensing of distilleries.
22. Establishment or licensing of warehouses.
304 EXCISE [1914: Pb. Act 1
SECTIONS.
23. Removal of intoxicants from distillery, etc.
24. Possession of intoxicants, exceptions, restrictions and prohibitions.
24-A.Possession of unused and printed labels, corks, etc., by certain persons to be
punishable.
25. Prohibition of possession of intoxicants unlawfully manufactured, imported, etc.
26. Prohibition of purchase, sale, and consumption of intoxicants.
27. Grant of lease of manufacture, etc.
28. Manufacture and sale of liquor in military cantonments.
29. Prohibition of sale to persons under the age of eighteen years.
30. Prohibition of employment of men under the age of 25 years and of women..
CHAPTER V
DUTIES AND FEES.
31. Duty on excisable articles.
32. Manners in which duty may be levied.
33. Payment for grant of leases.
33-A. Saving for duties being levied at commencement of Constitution.
CHAPTER VI
LICENSES, PERMITS AND PASSES.
34. Fees for terms, conditions and form of, and duration of licenses, permits and
passess.
SECURITY.
35. Grant of licenses, for sale, ascertainment of public opinion.
36. Power to cancel or suspend licenses, etc.
37. Power to cancel any other license.
38. Power to recover fee.
39. Power of Collector to take grants under management or to resell.
40. No compensation or refund claimable for cancellation or suspension of license,
etc., under this section.
41. Power to withdraw licenses; Compensation in the case of withdrawal and refund of
fee or deposit.
41-A. Surrender and disposal of stock.
1914: Pb. Act 1] EXCISE 305
SECTIONS.
42. Technical irregularities in licenses , etc.
43. No claim in consequence of refusal to renew a license, etc.
44. Surrender of license.
CHAPTER VII
POWERS AND DUTIES OF OFFICERS, ETC.
45. Power to enter and inspect places of manufacture and sale.
46. Powers of excise officers to investigate offences punishable under the Act.
47. Powers of arrest, seizure and detention.
48. Power of magistrate to issue warrant for search or arrest.
49. Power of excise officer to search without warrant and further powers of seizure,
detention search and arrest.
49-A Power of Excise Officers to obtain information.
50. Procedure relating to arrest, searches, etc.
51. Police to aid excise officers.
52. Duty of land-holders and others to give information.
52-A Use of premises or vehicle owned by owner or occupier.
53. Duty of officer-in-charge of police station to take charge of articles seized.
54. Power to close shops for the sake of public peace.
CHAPTER VIII
G
ENERAL PROVISIONS.
55. Measures, weights and testing instruments.
56. Power of State Government to exempt intoxicants from the provisions of the Act.
57. Bar of suits.
57-A. Fixation of price of intoxicants to be sold by distilleries.
58. Power of State Government to make rules, previous publications of rules.
59. Power of Financial Commissioner to make rules.
60. Recovery of dues.
CHAPTER IX.
O
FFENCES AND PENALTIES.
61. Penalty for unlawful import, export, transport, manufacture, possession, sale, etc.
62. Penalty for unlawfully selling to persons under eighteen or employing children or
women.
306 EXCISE [1914: Pb. Act 1
SECTIONS.
63. Penalty for rendering or attempting to render denatured spirit fit for human
consumption.
63-A. Penalty for possession of unsued and printed labels, corks etc., in contravention of
section 24-A.
64. Penalty for fraud by licenced manufacturer or vendor or his servent.
65. Penalty for certain acts by licensee or his servant.
66. Penalty for consumption in chemists’ shops, etc.
67. Manufacture, sale or possession by one person on account of another.
68 Penalty for offences not otherwise provided for.
68-A. Enhanced punishment for certain offences after previous conviction.
68-B. Enhanced penality for previous offender.
69. Attempt to commit offences punishable under this Act.
69-A. Security for abstaining from commission of certain offences.
70. Penalty for excise officer making vexatious search, etc.
71. Report by investigating officer for instituting proceedings.
72. Offences to be bailable.
73. Security for appearance in case of arrest without warrant.
74. Enhanced punishment after previous convinction.
75. Cognizance of offences.
76. Presumption as to commission of offence in certain cases.
76-A. Presumption as to commission of offence under section 63.
77. Liability of employer for offence committed by employee or agent.
78. Confiscation of article in respect of which offence committed and order of
confiscation.
79. Further provisions for confiscation.
80. Power of excise officers to compound offences.
80-A.********
80-B. ********
81. Summary trial.
82. Savings.
SCHEDULE I.
SCHEDULE II.
1914: Pb. Act 1] EXCISE 307
1THE 10[HARYANA] EXCISE ACT, 1914.
Punjab Act I of 1914.
[12th January, 1914.]
1 2 3 4
Year No. Short title Whether repealed or otherwise affected by legislation
1914 1 The 10[Haryana]
Excise Act,
1914
Repealed in part and Amended Act 38 of 1920.
Amended Punjab Act 2 of 19252.
Amended Act 2 of 1930.
Amended, Government of India (Adaption of Indian Laws)
Order, 1937.
Amended by Punjab Act 1 of 19403.
4Amended by the East Punjab Act 9 of 19485.
6Amended by East Punjab Act 12 of 19497.
Amended by the Indian Independence (Adaptation of
Bengal and Punjab Acts) Order, 1948 (G.G.O. 40).
Amended by the Adaptation of Laws Order, 1950.
Amended by Adaptation of Laws (Third Amended) Order,
1951.
Amended by Punjab Act 18 of 19558.
Amended by Punjab Act 35 of 19569.
1. For Statement of Objects and Reasons, see Punjab Gazette, 1913, Part V, page 161; for Report of the
Select Committee, see Punjab Gazette, 1913, Part V, page 247; and for Proceedings in Council, see
Punjab Gazette, 1913, Part V, pages 177-301.
2. For Statement of Objects and Reasons, see Punjab Gazette , 1924, Part V, pages 81- 82; for Report of
the Select Committee, see ibid, 1925, Part V, pages 58-60; and for Proceedings in Council, see Punjab
Legislative Council Debates, Volume VIII, pages 357 -58, 385-402, and Volume VIII -A, pages 313-
17. This Act came into force on the 1st August, 1925―vide notification No. 17425, dated 27th July,
1925.
3. For the Statements of Objects and Reasons, see Punjab Gazette, 1940, Extraordinary, page 220 and for
proceedings in Assembly, see Punjab Legislative Assembly Debates, Volume XI -A, pages 389- 93,
462-94, and 537-39.
4. For the Statement of Objects and Reasons, see East Punjab Gazette, 1948, Extraordinary, page 265;
for proceedings in Assembly see East Punjab Legislative Assembly Debates, Volume II, pages 675-77.
5. This Act came into force on the 12th of June, 1948, vide notification No. 2421- E & T., dated 12th
june, 1948.
6. For the Statement of Objects and Reasons, see East Punjab Gazette, 1949, Extraordinary, page 140,
for proceedings in Assembly. see East Punjab Legislative Assembly Debates, Volume III, pages (24)
75-(24) 82.
7. This Act came into force on 10th of May, 1949, —vide notification No. 1990-E & T., dated 10th May,
1949.
8. For the Statement of Objects and Reasons, see Punjab Gazette, (Extraordinary), 1955, page 716.
9. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1956, pages
357-58.
10. Substituted by Haryana Act 15 of 2021 (we.f. 01-11-1966).
308 EXCISE [1914: Pb. Act 1
1 2 3 4
Year No. Short title Whether repealed or otherwise affected by legislation
Extended to the territories which immediately before the Ist
November 1956, were comprised in the State of Patiala and East
Punjab States Union by Punjab Act No. 18 of 1958.
Amended by Punjab Act 22 of 19631
Amended by Punjab Act 31 of 19632
Amended by Punjab Act 25 of 19643
Amended by Punjab Act 8 of 19654.
Amended by Haryana Act 5 of 19675.
Haryana Adaptation of Laws (State and Concurrent Subjects)
Order, 19686.
Haryana Adaptation of Laws (State and Concurrent Subjects)
Order, 19687.
Haryana Adaptation of Laws (State and Concurrent Subjects) Order
19688.
The 1st February, 1915, see Punjab Gazette, 1914, Part 1st, page
609.
Adaptation of Laws Order, 195010.
Amended by Haryana Act 28 of 197311.
Amended by Haryana Act 10 of 197612.
Amended by Haryana Act 7 of 198213.
Amended by Haryana Act 8 of 198714.
1. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1963, page
206.
2. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1963, page
1000.
3. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1964, pages
935-37.
4. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1965, page
552.
5. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), 1967, page
309.
6. For Statement of Objects and Reasons, see Haryana Gazette (Extraordinary), dated the 29th October,
1968.
7. Substituted for the word “Punjab” by the Haryana Adaptation of Laws (State and Concurrent
Subjects) Order, 1968.
8. Substituted for the words “into force” by the Haryana Adaptation of Laws (State and Concurrent
Subjects) Order, 1968.
9. The Ist February, 1915, see Punjab Gazette, 1914 Part I, page 60.
10. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
11. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), dated the
19-6-73 page 1342.
12. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), dated the
7.1.1976, page 54.
13. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), dated the
23.3.1982, page 366.
14. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary), dated the
5.3.1987, page 382.
1914: Pb. Act 1] EXCISE 309
1 2 3 4
Year No. Short title Whether repealed or otherwise affected by legislation
Amended by Haryana Act 2 of 19901.
Amended by Haryana Act 22 of 19952.
Amended by Haryana Act 12 of 19973.
Amended by Haryana Act 19 of 19934.
Amended by Haryana Act 5 of 19985,
Amended by Haryana Act 20 of 19986.
Amended by Haryana Act 2 of 19997.
Amended by Haryana Act 4 of 20018.
Amended by Haryana Act 19 of 20029.
Amended by Haryana Act 5 of 200310.
Amended by Haryana Act 15, 20 of 2007.
Amended by Haryana Act 12 of 2011.
Validated by Haryana Act 19 of 2019.
Amended by Haryana Act 04 of 2020.
Amended by Haryana Act 15 of 2021.
Amended by Haryana Act 08 of 2022.
1. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 8.3.1990, page 334.
2. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 16.11.1996, page 2382.
3. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 28.2.1997, page 502.
4. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 20.7.1997, page 1575.
5. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 17.7.1998, page 1137.
6. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 17.7.98 page 1137.
7. For Statement of Objects and Reasons, dated the 28.11999, page 83.
8. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 13.3.2001, page 474.
9. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 30.10.2002, page 2199.
10. For Statement of Objects and Reasons, see Haryana Government Gazette (Extraordinary),
dated the 4.3.2003, page 679.
310 EXCISE [1914: Pb. Act 1
Whereas it is expedient to consolidate and amend the law in 1[Haryana] relating to the
import, export, transport, manufacture, 2[purchase, sale, possession and consumption] of
intoxicating liquor and of intoxicating drugs; it is hereby enacted as follows:—
CHAPTER I.
PRELIMINARY AND DEFINITONS
Short title.
Extent.
Commencement.
1.(1) This Act may be called the 8[Haryana] Excise Act, 1914; and
(2) It extends to the whole of 1[Haryana.]
(3) It shall come ³[in to force in the principal territories.] on such
date4 as the 5[State] Government may by notification direct 6[and in the
transferred territories on the 15th May, 1958.]
Repeal of
enactments.
2. The enactments mentioned in 7…………….. Schedule 7[I] are
repealed to the extent specified in the fourth column thereof.
Definitions.
bear.
bottle.
collector.
3. In this Act, and the rules made under it unless there is something
repugnant in the subject or context,―
(1) “bear” includes ale, porter, stout, and all other fermented liquors
made from malt;
(2) to “bottle” means to transfer liquor from a cask or other vessel
to a bottle, jar, flash, or similar receptacle, whether any process of
manufacture be employed or not, and bottling includes rebottling;
(3)“Collector” includes any revenue officer in
independent charge of a district and any official
appointed by the 5[State] Government to discharge, throughout any
1. Substituted for the word “Punjab” by the Haryana Adaptation of Laws (State and
Concurrent Subjects) Order, 1968.
2. Substituted by Haryana Act 22 of 1996.
3. Substituted for the words “into force” by the Haryana Adaptation of Laws (State and
Concurrent Subjects) Order, 1968.
4. The 1st February, 1915, see Punjab Gazette, 1914 Part I, page 60.
5. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
6. Added by the Haryana Adaptation of Laws (State Concurrent Subjects) Order, 1968.
7. The word “the” omitted, and figure ‘I’ inserted by the Punjab Act 9 of 1948, section 2.
8. Substituted by Haryana Act 15 of 2021 (w.e.f. 01-11-1966).
1914: Pb. Act 1] EXCISE 311
specified local area, the functions of a Collector under
this Act;
(4) “Commissioner” means the chief officer in charge of the
revenue administration of a division;
(5) “denatured” means effectually and permanently rendered
unfit for human consumption;
7[(5A) “Deputy Excise and Taxation Commissioner” means an
officer-in-charge of the Excise Administration of the
district or any other officer appointed by the State
Government for this purpose ;]
6[(6) “excisable article” means—
(a) any alocholic liquor for human consumption; or
(b) any intoxicating drug ;]
1[(6-a) ‘excise bottle’ means a bottle of such type or description
as may be or may have been at any time permitted for the
bottling of liquor or beer by rules made under this Act.]
2(6-b) ‘excise duty’ and ‘countervailing duty’ mean any such
excise duty or countervailing duty, as the case may be, as
is mentioned in
3[entry 51] of List II in the Seventh
Schedule to the 4[Constitution.]
(7) “Excise Commissioner’ means the officer appointed by
the 5[State] Government under section 9;
(8) “excise officer” means any officer or person appointed, or
invested with powers, under this Act;
commissioner.
denatured.
excisable article.
Excise
Commissioner.
excise officer.
1. Added by the Punjab Act I of 1940, section 2.
2. Re-lettered as 6(b) by ibid.
This clause was inserted by the Government of India (Adaptation of Indian Laws) Order,
1937, as clause (6а).
3. Substituted for the word and figure “item 40” by Adaptation of Laws (3rd Amendment) Order,
1951.
4. Substituted for the words and figures “Government of India Act, 1935’ by Adaptation of Laws
(3rd Amendment) Order, 1951.
5. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
6. Substituted by the Adaptation of Laws (Third Amendment) Order, 1951. The original clause
had been substituted by A.O. 1937.
7. Inserted by Haryana Act 4 of 2001.
312 EXCISE [1914: Pb. Act 1
excise revenue.
export.
Financial
Commissioner.
import.
intoxicating
drugs.
(9) “excise revenue” means revenue derived or derivable
from any payment, duty, fee, tax, confiscation or fine,
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, but does not include a fine imposed
by a court of law;
6(10) “export” means to take out of ³ [Haryana] otherwise than
across a customs frontier as defined by the Central
Government;
(11) “Financial Commissioner” shall, when, there are more
Financial Commissioners than one be construed as
meaning one or more of the Financial Commissioners;
1(12) “import” (except in the phrase “import into 2*******
India)” means to bring into 3[Haryana] otherwise than
across a customs frontier as defined by the Central
Government.
4[(12-a) “intoxicant” means any liquor, lahan or intoxicating
drug;]
5(13) “intoxicating drugs” means—
(i) the leaves, small stalks and flowering or fruiting tops
of the Indian hemp plant (Cannabis sativa -L)
including all forms known as bhang, siddhi 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 packing
and transport;
1. Substituted for the old clause by the Government of India (Adaptation of Indian Laws) Order,
1937.
2. The words “the Provinces of” omitted by the Adaptation of Laws (Third Amendment) Order,
1951.
3. Substituted for the word “Punjab’ by Haryana Adaptation of Laws (State and Concurrent
Subjects) Order, 1968.
4. Inserted by the Government of India (Adaptation of Indian Laws) Order, 1937 and further
substituted by Haryana Act 5 of 2003.
5. Substituted for the old clause by Indian Act, 2 of 1930, Schedule II.
6. Substituted for the old clause by the Government of India (Adaptation of Indian Laws) Order,
1937.
1914: Pb. Act 1] EXCISE 313
(iii) any mixture, with or without neutral materials, of any of the
above forms of intoxicating drug, or any drink prepared
therefrom; and
(iv) any other intoxicating or narcotic substance which the 4[State]
Government may by notification, declare to be an intoxicating
drug, such substance not being opium, coca leaf, or a
manufactured drug, as defined in section 2 of the Dangerous
Drugs Act, 1930”;
5[(13-a] “lahan” means any solution made from any kind of gur or
molasses or both to which a fermenting agent has been added to
promote fermentation, or which has undergone the process of
fermentation and from which spirit can be obtained by distillation;
(14) “liquor” means 6[intoxicating liquor except lahan], and includes all
liquid consisting of or containing alcohol; also any substance which
the 4[State] Government may by notification declare to be liquor for
the purposes of this Act;
1(15) *****
7[(15A) “major and minor offences”
(a) major offences mean-
(i) adulteration;
(ii) possession, transport and sale of non- duty paid liquor,
(NDPL);
(iii) illicit manufacture, unlawful possession, transport, transit
and sale of liquor;
(iv) rendering denatured spirit fit for human consumption;
(v) mixing noxious substance with liquor;
(vi) tampering with sealed bottles;
(vii) sale to minor;
(b) all offences other than those mentioned in sub- clause (a)
above under this Act shall be minor offences;
(16) “manufacture” includes every process, whether natural or
artificial, by which any 2[intoxicant] is produced or prepared
and also redistillation and every process for the rectification,
reduction, flavouring, blending or colouring or liquor;
(17) “place” includes a building, shop, tent, enclosure, booth,
vehicle, vessel, boat and raft;
3[(17A) expression “purchase” includes receipt in any manner including
gift ;]
liquor.
magistrate.
major and
minor
offences.
manufacture.
place.
sale.
1. Clause 15 omitted by Punjab Act 25 of 1964.
2. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian
Laws) Order, 1937.
3. Inserted by Haryana Act 22 of 1996.
4. Substituted for the word “Provincial’ by the Adaptation of Laws Order, 1950.
5. Inserted by Haryana Act 5 of 2003.
6. Substituted by ibid.
7. Inserted by Haryana Act 4 of 2020.
314 EXCISE [1914: Pb. Act 1
spirit.
tari.
transport.
“Country liquor”
and “foreign
liquor.”
Power of State
Government to
declare limit of sale
by retail and by
wholesale.
Power to limit
application of
notifications
permits, etc., made
under this Act.
3[(17B) “prescribed” means prescribed by rules made under
this Act;]
1[(18) expression “sale” includes transfer in any manner
including gift;]
(19) “spirit” means any liquor containing alcohol obtained by
distillation, whether denatured or not;
(20) “tari’ means fermented or unfermented juice drawn from
any kind of palm tree;
2[(21“transport” means to move from one place to another
within the State of Haryana and includes transit through
the State of Haryana.]
4. The 4[State] Government may**5** by notification 6declare
what, for the purposes of this Act or any portion thereof, shall be
deemed to be “country liquor” and “foreign liquor.”
7[**** * * ].
5. The 4[State] Government may by notification delcare with
respect either to the whole of 8[Haryana] to any local area
comprised therein, and as regards purchasers generally or any
specified class of purchasers and generally or for any specified
occasion, the maximum or minimum quantity or both of any
9[intoxicant] which for the purposes of this Act may be sold by
retail and by wholesale.
6. Where under this Act any notification is made, any power
conferred, any appointment made or any license, pass or permit
granted, it shall be lawful to direct—
1. Substituted by Haryana Act, 22 of 1996.
2. Substituted by Haryana Act, 19 of 2002.
3. Inserted by Haryana Act, 5 of 2003.
4. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
5. The words “with the previous sanction of the Governor -General in Council” were omitted by
the Devolution Act, 1920 (38 of 1920).
6. For notification, see Punjab Gazette, 1915, Part 1, page 219.
7. The proviso, which was added by the Devolution Act, 1920 (38 of 1920) was omitted by the
Government of India (Adaptation of Indian Laws) Order, 1937
8. Substituted for the word “Punjab” by Haryana Adaptation of Laws (State and Concurrent
Subjects) Order, 1968.
9. Substituted for the words “Excisable article” by the Government of India (Adaptation of
Indian Laws) Order, 1937.
1914: Pb. Act 1] EXCISE 315
8 of
1878.
15 of
1910.
8 of
1894.
(a) that it shall apply to the whole of 2[Haryana] or to
any specified local area or areas;
(b) that it shall apply to all or any specified 3[intoxicant
or intoxicants] or classes thereof;
(c) that it shall apply to all or any class or classes of
persons or officers;
(d) that it shall be in force only for some special period
or occasion.
7. Save as provided by 4[Schedule] nothing contained in
this Act shall affect the provisions of that 5[Sea Customs Act,
1878], the 6Cantonments Act, 1910, or the 7[Indian Tariff Act,
1894], or any rule or order made thereunder.
CHAPTER II
ESTABLISHMENT AND CONTROL.
8. (a) Subject to the control of the 1[State] Government
and unless the 1[State] Government shall by notification otherwise
direct, the general superintendence and administration of all
matters relating to excise shall vest in the Financial Commissioner.
(b) Subject to the general superintendence and control of
the Financial Commissioner and unless the 1[State] Government
shall by notification otherwise direct, the Commissioner shall
control all other excise officers in his division.
(c) Subject as aforesaid and to the control of the
Saving of
enactments.
Superintendence and
control of the excise
administration and
excise officers.
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2. Substituted for the word “Punjab” by the Haryana Adaptation of Laws Order, 1968.
3. Substituted for the words “Excisable article or articles” by the Government of India
(Adaptation of Indian Laws) Order, 1937.
4. Substituted for the words “the Schedule” on account of the Schedule having been
numbered as Schedule I by East Punjab Act 9 of 1948, section 9.
5. See now the Customs Act, 1962 (Act 52 of 1962).
6. See now the Cantonment Act, 1924 (2 of 1924).
7. See now the Indian Tariff Act, 1934.
316 EXCISE [1914: Pb. Act 1
Excise
Commissioner.
Other classes of
excise officers.
Their powers.
Mode of conferring
powers.
Power to invest
persons with special
powers under this
Act.
Local limils of
jurisdiction.
Delegation.
Commissioner and unless the 1[State] Government shall by
notification otherwise direct, the Collector shall control all other
excise officers in his district.
9. The 1[State] Government may by notification appoint an
Excise Commissioner, and, subject to such conditions and
restrictions as it may deem fit, may invest him with all or any of the
powers conferred on the Financial Commissioner by this Act.
10. (a) There shall be such other classes of excise officers as
the 1[State] Government may by notification declare, and the
1[State] Government may appoint as many persons as it deems fit to
be excise officers of these classes.
(b) The 1[State] Government shall by notification de clare
what powers under this Act shall be exercised by excise officers of
each class.
(c) In conferring powers under this Act the
1[State]
Government may empower persons by name or in virtue of their
office or classes of officials generally by their official titles.
11. The 1[State] Government may by notification invest any
person, not being an excise officer, with power to perform all or
any of the functions of an excise officer under this Act, and such
persons shall in the exercise of these functions be deemed to be an
excise officer.
12. The jurisdiction of the Financial Commissioner and of the
Excise Commissioner shall extend to
2[Haryana,] the jurisdiction of
Commissioner shall extend to their divisions and the jurisdiction of
Collectors and other excise officers shall, unless the
1[State]
Government shall otherwise direct extend to the districts in which
they are for the time being employed.
13. (a) The
1[State] Government may by notification delegate
to the Financial Commissioner or Commissioner all or any of its
powers under this Act, except the powers conferred by sections 14,
21, 22, 31, 56 and 58 of this Act.
(b) The 1[State] Government may by notification permit the
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2. Substituted for the word “Punjab” by the Haryana Adaptation of Laws Order,1968.
1914: Pb. Act 1] EXCISE 317
delegation by the Financial Commissioner, or Collector to any
person or class of persons specified in such notification of any
powers conferred by this Act or ex ercised in respect of excise
revenue under any Act for the time being in force.
14. An appeal shall lie from an original or appellate order of an
excise officer in such cases or classes of cases and to such
authority as the 1[State] Government shall by notification declare.
2[15. (1) The Excise Commissioner may, suo motu at any time
or on an application made to him, call for the record of any
proceedings which are pending before, or have been disposed of
by, any excise officer subordinate to him for the purpose of
satisfying himself as to the legality or propriety of such proceeding
or of any order made therein and may pass such orders in relation
thereto as he may deem fit:
Provided that the application shall be made within a period
of one hundred and eighty days of the date of taking of the
proceedings or of passing of the order, as the case may be.
(2) The State Government may by notification also confer upon
any excise officer the powers of the Excise Commissioner under
sub-section (1) to be exercised subject to such conditions, and in
respect of such areas, as may be specified in the notification.
(3) The Excise Commissioner or the excise officer on whom
powers of the Excise Commissioner have been conferred under
sub-section (2) may review his own order.
(4) The Financial Commissioner may, suo motu at any time or
on an application made to him, call for the record of any case
decided under the preceding sub-sections and, if in his opinion, the
final order contains an erroneous decision on any question of law,
he may pass such order on the case as he may deem fit.
3[(5) Any person aggrieved by an order passed by the Financial
Commissioner under this Act, except an order passed under sub-
section (4), in case of discovery of any new and important matter
or evidence which, after the exercise o f due diligence, was not
within his knowledge or could not be produced by him at the time
when
Appeal.
Revision and review.
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2. Substituted by Punjab Act 8 of 1965, section 2.
3. Substituted by Haryana Act 28 of 1973.
318 EXCISE [1914: Pb. Act 1
Import, export and
transport of
intoxicant.
Power of State
Government to
prohibit import,
export and
transport, of
intoxicants.
such order was made, or on account of some mistake or error
apparent on the face of the record, or for any other sufficient reason
may, apply for review of such order to the Financial Commissioner
within one hundred and eighty days from the date of that order.
(6) The Financial Commissioner may, on application made
to him under sub- section (5) and in other cases suo motu at any
time, review his own order.
(7) An appeal against the order passed by the Financial
Commissioner under this Act shall lie to the State Government,
within a period of one hundred and eighty days of the date of
passing of such order, in the manner as may be prescribed by rules
made under this Act.
(8) The State Government may, at any time, call for the
record of any proceedings which are pending before, or have been
disposed of, by any officer for the purpose of satisfying itself as to
the legality or property of such proceedings or of any order made
therein and may pass such order in relation thereto as it may deem
fit.
(9) No order shall be made under this section which
adversely affects the rights of any person unless such person has
been given a reasonable opportunity of being heard.]
CHAPTER III
I
MPORT, EXPORT AND TRANSPORT.
16. No 1[intoxicant] shall be imported, exported or transported
except―
(a) after payment of any ²[duty to which it may be liable under
this Act] or execution of a bond, for such payment, and
(b) in compliance with such conditions as the 3[State]
Government may impose.
17. The 3[State] Government may, by notification―
1. Substituted for the words “ excisable article” by the Government of India (Adaptation of
Indian Laws) Order, 1937.
2. Substituted for the words “ duty of customs, or excise to which, it may be liable” by the
Government of India (Adaptation of Indian Laws) Order, 1937.
3. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
1914: Pb. Act 1] EXCISE 319
(a) **1** prohibit² the import or export of any 4[intoxicant]
into or from 3[Haryana] or any part thereof; or
(b) 5prohibit the transport of any 4[intoxicant]
6[*********].
18. Except as otherwise provided by any rule made under
this Act, no 4[intoxicant] exceeding such quantity as the 7[State]
Government may prescribe by notification shall be imported,
exported or transported except under a pass issued under the
provisions of the next following section:
Provided that in the case of duty- paid foreign liquor such
passes shall be dispensed with, unless the 8[State] Government
shall by notification otherwise direct:
Provided, further, that on such conditions as may be
determined by the Financial Commissioner; a pass granted under
the excise law in force in another 8[State] may be deemed to be a
pass granted under this Act.
19. Passes for the import, export or transport of 4[intoxicant]
may be granted by the Collector;
Provided that passes for the import and export of such
4[intoxicants] as t he Financial Commissioner may f rom time to
time determine, shall be granted only by the Financial
Commissioner.
CHAPTER IV.
9[MANUFACTURE, POSSESSION, SALE, PURCHASE AND CONSUMPTION.]
A.-Manufacture.
20.(1) (a) No 4[intoxicant] shall be manufactured or collected;
Passes necessary for
import, export and
transport.
Manufacture of
intoxicants
prohibited except
under the provisions
of this Act.
1. The words ‘with the previous sanction of the Governor -General” were omitted by the Devolution
Act, 1920 (38) of 1920).
2. For notification prohibiting the import of ganja, see Punjab Gazette, 1915, Part I, page 6.
3. Substituted for the word “Punjab” by Haryana Adaptation of Laws (State and Concurrent Subjects)
Order, 1968.
4. Substituted for the words “Excisable articles” by the Government of India (Adaptation of Indian
Laws) Order, 1937.
5. For notification prohibiting the import, export, transport and possession of cocaine, see Punjab
Gazette, 1915, Part I, page 811.
6. The proviso, which was added by the Devolution Act, 1920 (38 of 1920), was omitted by the
Government of India (Adaptation of Indian Laws) Order, 1937.
7. Substituted by Adaptation of Laws Order, 1950, for “Provincial”.
8. Substituted by the Adaptation of Laws Order, 1950, for “Province.”
9. Substituted by Haryana Act 22 of 1996.
320 EXCISE [1914: Pb. Act 1
Establishment or
licensing of
distilleries and
breweries.
(b) no hemp plant 1***** shall be cultivated;
(c) no tari-producing tree shall be tapped;
(d) no tari shall be drawn from any tree; 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 2[intoxicant] other than tari;
except under the authority and subject to the terms and conditions
of a license granted in that behalf by the Collector.
(2) No distillery or brewery shall be constructed or worked
except under the authority and subject to the terms and conditions
of a license granted in that behalf by the Financial Commissioner
under section 21.
4[(3) The State Government, if satisfied that it is necessary
and expedient so to do, may, by notification, prohibit manufacture
of any intoxicant or restrict such manufacture by such conditions as
it may notify.]
21. The Financial Commissioner, subject to such restrictions
or conditions as the
3[State] Government may, impose, may—
(a) establish a distillery in which spirit may be manufactured
under a license granted under section 20;
(b) discontinue any distillery so established;
(c) licence the construction and working of a distillery or
brewery;
(d) make rules regarding—
(1) the granting of licences for distilleries, stills or
breweries;
(2) the security to be deposited by the licensee of a
distillery or brewery;
(3) the period for which the license shall be granted;
(4) the inspection and examination of such distillery or
brewery and the warehouses connected therewith
1. The words “or coca plant” were omitted by Schedule II of India Act 2 of 1930.
2. Substituted for the words ”Excisable articles” by the Government of India (Adaptiation of
Indian Laws) order, 1937.
3. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
4. Added by Haryana Act 22 of 1996.
1914: Pb. Act 1] EXCISE 321
and of the spirit or fermented liquor made and stored
therein;
(5) the management and working of the distillery or
brewery;
(6) the form of accounts to be maintained and the returns
to be submitted by the licensee;
(7) the upkeep of buildings and plant;
(8) the size and description of stills, and other plant;
(9) the manufacture, storing and passing out of spirit,
and the contents of passes;
4[(10) *************]
(11) any other matters connected with the working of
distilleries or breweries.
22. The Financial Commissioner, subject to such restrictions
or conditions as the 1[State] Government may impose, may—
(a) establish or license a warehouse wherein any
²[intoxicant] may be deposited and kept without
payment of duty;
(b) discontinue any warehouse so established.
23. No 2[intoxicant] shall be removed from any distillery,
brewery, warehouse, or other place or storage established or
licensed under this Act, unless the duty (if any) 3[payable under
Chapter V] has been paid or a bond has been executed for the
payment thereof.
B.— Possession.
24.(1) No person shall have in his possession any quantity of
any 2[intoxicant] in excess of such quantity as the 1[State]
Government has, under section 5, declared to be the limit of retail
sale, except under the authority and in accordance with the terms
and conditions of—
Establishment or
licensing of
warehouses.
Removal of
intoxicant from
distillery, etc.
Possession of
intoxicants.
1. Substituted for the word “Provincial” by the Adaption of Laws Order, 1950.
2. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws)
Order, 1937.
3. Substituted for the words ‘imposed under section 31” by Government of India (Adaptation of Indian Laws)
Order, 1937.
4. Omitted by Haryana Act 10 of 1976.
322 EXCISE [1914: Pb. Act 1
Exceptions.
Prohibition and
restriction of
possession of
intoxicants in
certain cases.
Possession of
unused and printed
lables, corks, etc. by
certain persons to
be punishable.
(a) a license for the manufacture, sale or supply of such
article; or
(b) in the case of intoxicanting drugs, a license for the
cultivation or collection of the plants from which such
drugs were produced; or
(c) a permit granted by the Collector in that behalf.
(2) Sub-section (1) shall not apply to―
(a) any
1[intoxicant] in the possession of any excise officer,
common carrier or warehouseman as such; or
(b) 2********
(3) A licensed vendor shall not have in his possession at
any place, other than that authorised by his license, any quantity of
any
1[intoxicant] in excess of such quantity as the 3[State]
Government has under section 5 declared to be the limit of sale by
retail, except under a permit granted by the Collector in that behalf.
(4) Notwithstanding anything contained in the foregoing
sub-sections, the
3[State] Government may by notification prohibit
the possession of any 1[intoxicant], or restrict such possession by
such conditions as it may prescribe.
[24-A. No person shall have in his possession any unused
and printed label, cork, capsule or seal, duly approved by any
authority under this Act or under any rule or order made thereunder
for use by a person licensed to establish or work a distillery or
brewary or to bottle liquor, or any other label, cork, capsule or seal
which is an imitation of such unused and printed label, cork capsule
or seal, as the case may be :
Provided that nothing herein shall apply to—
(a) a person licensed to establish or work a distillery or
brewery or to bottle liquor; or
(b) a person who, in execution of an order received from
a person specified in clause (a), manufactures or
prints any such label, cork, capsule or seal.]
1. Substituted for the words “excisable article” by the Government of India (Adaptation of
India Laws) Order, 1937.
2. Omitted by East Punjab Act 12 of 1949, section 2.
3. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
4. Inserted by Punjab Act 31 of 1963, section 2.
1914: Pb. Act 1] EXCISE 323
25. No person shall have in hiExcerpt shown. Open the full act in Lexace.