The EXCISE LAW OF BIHAR & JHARKHAND 1915

THE JHARKHAND EXCISE AMENDMENT ACT, 2015 
An act to amend the Jharkhand Excise Act, 1915 (Jharkhand Act II of 1915) (hereinafter referred 
to as 'the Act');  
Preamble- Be it enacted by the legislature of the State of Jharkhand in the sixty sixth year of the 
republic of India as follows:  
 
CHAPTER I  
PRELIMINARY 
1.  Short title, extent and commencement,  
(1)  This Act may be called the Bihar Excise Act, 1915; 
(2)  It extends to the whole of the Province of Bihar and Orissa including the Santhal 
Parganas and the district of Angul; and 
(3)  It shall come into force on such date as the State Government may, by notification, direct. 
2.  Definitions 
 In this Act, unless there is anything repugnant in the subject or context,- 
(1)  "beer" includes ale, staut, porter and all other fermented liquor made from malt; 
(2)  "Board" means the Board of Revenue ; 
(3)  "to bottle" means to transfer liquor from a cask or other vessel to a bottle or other 
receptacle for the purpose of sale, whether any process of rectification be employed or 
not, and includes re-bottling; 
(4)  * * * * 
(5)  (a)  "denaturant" means any substance prescribed by rule made in this behalf under 
Clause (3) of Section 90, for admixture with spirit in order to render the mixture 
unfit for human consumption, whether as a beverage, or internally as a medicine, 
or in any other way whatsoever; 
 (b)  "to denature" means to mix spirit with one or more denaturants in such manner as 
may be prescribed by rule made in this behalf under Clause (3) of Section 90, and 
"denatured Spirit" means spirit so mixed; 
(6)  "excisable article" means - 
 (a)  any alcoholic liquor for human consumption; or 
 (b)  any intoxicating drug; 
(6a)  "excise duty" and "countervailing duty" mean any such excise duty or countervailing 
duty, as the case may be; as it is mentioned in Entry 51 of List II in the seventh Schedule 
of the Constitution". 
(7)  "Excise Commissioner" means the officer appointed under Section 7, Clause (a); 
(8)  "Excise Officer" means the Collector or any officer or other person appointed or invested 
with powers under Section 7; 
(9)  "Excise Revenue" means revenue derived or derivable from any duty, fee, tax, payment 
(other than a fine imposed by a Criminal Court) on confiscation imposed or ordered 
under this Act or any other law for the time being in force relating to liquor or 
intoxicating drugs   
(10)  "export" means to take out of the State otherwise than across a customs frontier as 
defined by the Central Government; 
(11)  'hemp plant' means the plant cannabis sativa; 
(12)  "import" exception the phrase "import into India" means to bring into the State otherwise 
than across a customs frontier as defined by the Central Government; 
(12a)  'intoxicant means-  
(i) any liquor, or  
(ii) any substance from which liquor may be distilled and which is declared by the 
State Government by notification in the official Gazette to be an intoxicant for the 
purpose of this Act, or  
(iii) intoxicating drug, or  
(iv) medicinal preparation as defined under the Medicinal and Toilet Preparations 
(Excide Duties) Act, 1955 
(13)  "intoxicating drug" 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 hemp plant, which has not been 
submitted to any manipulations other than those necessary for packing and 
transport; 
(iii)  any mixture with or without neutral materials of any of the above forms of 
intoxicating drugs, or any drink prepared therefrom, and 
(iv)  any other intoxicating drug or narcotic substance which the 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 1 of the 
Dangerous Drugs Act, 11 of 1930; 
(14)  "Liquor" includes all liquids consisting of or containing alcohol, such as spirits of wine, 
spirit, wine, fermented tari, pachwai and beer, and also unfermented tari and also any 
other substance which the may, by notification, declare to be liquor for the purposes of 
this Act; 
(15)  "manufacture" includes - 
(i)  every process whether natural or artificial, by which any intoxicant is produced or 
prepared (including the tapping of tari producing trees and the drawing of tari 
from the trees); 
(ii)  redistillation, and 
(iii)  every process for the rectification, flavouring, blending or colouring of liquor, or 
for the reduction of liquor for sale; 
(16)  "pachwai" means fermented rice, millet, or other grain whether mixed with any liquor or 
not, and any liquid obtained therefrom, whether diluted or undiluted; but does not include 
beer; 
(17)  "place" includes building, house shop, booth, vessel, raft, vehicle or tent; 
(18)  expressions referring to "sale" include any transfer otherwise than by way of gift; 
(19)  "spirit" means any liquor containing alcohol obtained by distillation, whether it is 
denatured or not; 
(20)  "tari" means fermented or unfermented juice, drawn from any coconut, palmyra, date, or 
other kind of palm tree; and 
(21)  "transport" means to remove from one place to another within the State of Bihar and 
Orissa. 
3 -  **** 
4. Powers to Declare what shall be deemed to be "country Liquor" and "foreign 
liquor" respectively 
 The State Government, may, be notification declare what, for the purposes of this Act or 
any portion thereof, shall be deemed to be "country liquor" and "foreign liquor" 
respectively. 
 
5.  Definition of "retail" and "wholesale" 
(1)  The Board may, by notification, declare, with respect either to the whole of the State 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 sub-section (1) shall be deemed to be a wholesale sale. 
6.  Saving of Certain Acts 
 Nothing contained in this Act shall affect the provisions of - 
(a)  the Sea Customs Act, 1879 (18 of 1878), or 
(b)  the Indian Tariff Act, 1894 (8 of 1894) except Sec. 6 thereof, or 
(c)  the Cantonment Act, 1910 (15 OF 1910) 
 
1. Subs. by Act 6 of 1985 
2. Omitted by Dangerous Drugs Act, 1930--S. 40 & Sch. II. 
3. Ins. by Act 6 of 1985. 
4. Subs. by Act 6 of 1985. 
 
CHAPTER II 
Establishment, Control, Appeal and Revision 
7.  Establishment and delegations, and withdrawal of powers 
(1)  The administration of Excise Department and the Collection of the Excise-revenue within 
a district shall ordinarily be under the charge of the Collector. 
(2)  The State Government may, by notification applicable to the whole of the State or to any 
specified local area: 
(a)  appoint any officer who shall, subject to such control as the State Government 
may direct, have the control of the administration of the Excise Department and 
the collection of the Excise-revenue; 
(b)  appoint any person to exercise all or any of the powers and to perform all or any 
of the duties, conferred and imposed on a Collector by or under the Act, subject to 
such control as the State Government may direct; 
(c)  appoint officers of the Excise Department, of such classes, and with such 
designations, powers and duties as the State Government may think fit; 
(d)  order that all or any of the powers assigned by or under this Act to any officer 
appointed under Clause (c) of this Section shall be exercised or performed by any 
Government Officer or any person; 
(e)  delegate to the Board, the Commissioner of a division, or the Excise 
Commissioner or the Collector of a district all or any of the powers conferred 
upon the State Government by or under this Act, except the powers conferred by 
Section 89 to make rules; 
(f)  withdraw from any officer or person ail or any of the powers or duties conferred 
or imposed upon him by or under this Act; and 
(g)  permit the delegation by the Board, the Commissioner of a division, the Excise 
Commissioner or the Collector, to any persons or classes of persons specified in 
such notification, of any powers conferred or duties imposed upon it or him by or 
under this Act. 
8. Control, appeal and revision 
(1)  The Collector shall, in all proceedings under this Act, be subject to the control of the 
Excise Commissioner and shall, in such matters as the State Government may direct, be 
subject also to the control of the Commissioner of the division. 
(2)  Orders passed under this Act or any rule made hereunder shall be applicable in such 
cases, to such authorities and under such procedure as may be prescribed by rule under 
Section 89, Clause (c). 
(3)  The Board may revise any order passed by a Collector, the Excise Commissioner or the 
Commissioner of a division. 
 
1. Repealed by Act 2 of 1930. 
 
 
CHAPTER III 
IMPORT, EXPORT AND TRANSPORT 
9. Restrictions on import 
(1)  No intoxicant shall be imported unless - 
(a)  the State Government has given permission, either general or special, for its 
import; 
(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. 
(2)  Sub-section (1) shall not apply to any article imported into India and was liable, on such 
importation, to duty under the Indian Tariff Act, 1894 (8 of 1894) or the Sea Customs 
Act 1878, (8 of 1878) if 
(i)  the duty as aforesaid has been paid, or 
(ii)  a bond has been executed for the payment of such duty. 
(3)  Clauses (a) and (b) of Sub-section (1) shall not apply to liquor manufactured in India and 
declared under Section 4 to be foreign liquor. 
10. Restrictions on export or transport 
 No intoxicant shall be exported or transported unless. 
 (a)  duty (if any) payable under Chapter V; 
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 has been paid, or a bond has been executed for the payment thereof; 
 Provided that the Board may, subject to such conditions (if any) as it thinks fit to impose, 
exempt any intoxicant from the provisions of this Section. 
11. Power to prohibit, import, export or transport 
 The State Government may, by notification: 
(a)  Prohibit the import or export of any intoxicant into or from the State or any part 
thereof; or 
(b)  prohibit the transport of any intoxicant. 
12. Passes for import, export or transport 
(1)  No intoxicant exceeding such quantity as the State Government may prescribe by 
notification, either generally or for any specified local area, shall be imported, exported 
or transported, except under a pass; 
 Provided that in the case of duty-paid foreign liquor other than denatured spirit, such 
passes shall be dispensed with unless the State Government, by notification, otherwise 
directs with respect to any local area. 
(2)  The passes required by Sub-section (1) may be granted by the Collector. 
(3)  Such passes may be either general for definite periods and particular kinds of intoxicants 
or special for specified occasions and particular consignments only. 
 
 
CHAPTER IV 
MANUFACTURE, POSSESSION AND SALE 
13.  License required for manufacture 
(a)  No intoxicant shall be manufactured.  
(b)  no hemp plant shall be cultivated; 
(c)  no portion of the hemp plant from which an intoxicating drug can be 
manufactured or produced shall be collected. 
(d)  no liquor shall be bottled for sale; 
(e)  no distillery or brewery shall be worked; and 
(f)  no person shall use, keep or have in this possession any materials, still, utensil, 
implement or apparatus whatsoever for the purpose of manufacturing any 
intoxicant other than tari,  
 except under the authority and subject to the terms and condition of a licence 
granted in that behalf by collector.  
Provided that any tari-producing tree may be tapped, and tari may be drawn from any 
tree, without a licence under this Section, by the person in possession of the tree: 
(i)  for the purpose of being used in the manufacture of gur or molasses; or 
(ii)  for the purposes of being used solely for the preparation of food for a domestic 
consumption and not 
(a)  as an intoxicant; or 
(b)  for the preparation of any intoxicating article; or 
(c)  for the preparation of any article of sale; or 
(iii)  up to a limit of four seers, for the domestic consumption of the said person. 
14. Drawing of tari in notified areas 
(1)  Notwithstanding anything contained in the proviso to Sec. 14: 
(a)  no tari producing tree shall be tapped, and 
(b)  no tari shall be drawn from any tree, 
 in any local area specified in this behalf by the State Government by notification 
except under the authority and subject to the terms and conditions of a licence 
granted in that behalf by the Collector: 
Provided that, when any exclusive privilege of manufacturing tari has been granted under 
Sec. 22, the State Government may declare that the written permission given by the 
grantee to draw tari shall have the same force and effect as a licence granted by the 
Collector under Sub-section (1) of this Section; 
Provided also that, in any local area specified by notification under Sub-section (1), the 
State Government may, by notification, declare that Sub-section (1) shall not apply to 
trees tapped or tari drawn under such special conditions as the Board may prescribe. 
15. Establishment of distilleries, breweries, or warehouses 
(1)  The Excise Commissioner may 
(a)  subject to any restriction imposed by the State Government establish, or authorise 
the establishment of distilleries or breweries, in which liquor may be 
manufactured under a licence granted under Sec. 13; 
(b)  discontinue any such distillery or brewery; 
(c)  establish or authorise the establishment of warehouses, wherein any intoxicant 
may be deposited and kept without payment of duty; and 
(d)  discontinue any such warehouse. 
(2)  No distillery, brewery or warehouse as aforesaid shall be established except by or under 
the authority of the Excise Commissioner. 
16. Licence required for depositing or keeping intoxicant in warehouse or other place of 
storage 
 No person shall, except under the authority and subject to terms and conditions of licence 
granted in that behalf by the Collector, deposit or keep any intoxicant in any warehouse 
or other place of storage established, authorised or continued under the Act. 
17. Payment of duty on removal from distillery, brewery, warehouse or other places of 
storage 
No  intoxicant shall be removed from any distillery, brewery, warehouse or other place of 
storage licensed, established, authorised or continued under this Act, unless the duty (if 
any)  payable under Chapter V has been paid or a bond has been executed for the 
payment thereof. 
18. Possession of intoxicant not obtained from a licensed vendor 
(1)  No person shall have in his possession any  intoxicant which has not been obtained from 
a licensed vendor of the same. 
(2)  Sub-section (I) shall not apply to - 
(a)  any  intoxicant lawfully deposited or kept in a distillery, brewery, warehouse or 
other place of storage licensed, established, authorised or continued under this 
Act, or 
(b)  any  intoxicant lawfully in the possession of a licensed vendor of the same, or 
(c)  any  intoxicant in the possession of a person who has lawfully imported it or who 
is authorised by the Collector to possess it, or 
(d)  any foreign liquor in the possession of any common carrier or warehouseman as 
such, or purchased at a sale authorised by Clause (a) of proviso (4) to Section 20, 
or 
(e)  tari intended to be used in the manufacture of gur or molasses, or 
(f)  tari intended to be used solely for the preparation of food for domestic 
consumption, and not - 
(i)  as an intoxicant, or 
(ii)  for the preparation of any intoxicating article, or 
(iii)  for the preparation of any article for Sale, or 
(g)  tari intended to be used in the manufacture of bread by a person holding a permit 
to use tari for that purpose, or 
(h)  tari, upto a limit of four seers, when in the possession of the person possessing the 
tree from which it was drawn and intended to be used for his domestic 
consumption, or 
(i)  intoxicating drugs in the possession of any person licensed to cultivate or collect 
the plants from which such drugs were produced, when such possession is in 
accordance with the conditions of his licence. 
19. Possession and consumption of intoxicant generally 
(1)  No person not being licensed to manufacture, cultivate, collect or sell any  intoxicant 
shall have in his possession any quantity of any  intoxicant in excess of such quantity as 
the Board has, under Section 5, declared to be the limit of a retail sale, except under a 
permit granted by the Collector in that behalf. 
(2)  Sub-section (1) shall not apply to - 
(a)  any foreign liquor (other than denatured spirit) which is in the possession of any 
common carrier or warehouseman as such; or 
(b)  any foreign liquor which has been purchased by any person for his bonafide 
private consumption and not for sale or for use in the manufacture of any article 
for sale, or 
(c)  tari intended to be used in the manufacture of gur or molasses, 
(d)  tari intended to be used solely for the preparation of food for domestic 
consumption and not- 
(i)  as an intoxicant, or 
(ii)  for the preparation of any intoxicating article, or 
(iii)  for the preparation of any article for sale. 
(3)  A licensed vendor shall not have in his possession at any place other than that authorised 
by his licence any quantity of any  intoxicant in excess of such quantity as the Board has, 
under Section 5, declared to be the limit of a retail sale, except under a permit granted by 
the Collector in that behalf. 
(4)  Notwithstanding any thing contained in this Act and the Dangerous Drugs Act (Act II of 
1930), the  State Government may, by notification, prohibit the possession by any person 
or class of persons or subject to such exceptions, if any, as may be specified in the 
notification, by all persons either in the State of Bihar or in any specified local area, of 
any  intoxicant either absolutely, or subject to such conditions as it may prescribe. 
 
Notification 
 S.O 941 dated 29th July 1978 (Published in Bihar Gazette Extra-ordinary dated the 
29th July, 1978)- The Governor of Bihar, in exercise of powers conferred by sub-section 
(4) of section 19 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) is 
pleased to make the following orders:-  
1  (a) No person while being in a public place shall possess and consume any intoxicant 
in a public place not licenced for consumption of the same. For this purpose a 
“public place” shall mean “any place intended for use by or accessible to the 
public and shall include any public conveyance.”  
 (b) Alcoholic beverages shall not be served in hotels, restaurants, clubs and at public 
receptions unless specially permitted:  
 Provided that-  
(i) There will be no restriction on serving on liquor in the precincts of foreign 
embassies. Foreign embassies may also be allowed to serve liquor in hall/s 
launges of hotels and clubs provided such halls/ launges are exclusively reserved 
or taken on hire by them to entertain a select number of invitees:  
(ii) The exemption referred to in (i) above may also be extended to parties hosted by 
others in honour of foreigners subject to the condition that the member of invitees 
does not exceed 100, and those hosting such parties obtain permits from the 
Deputy Commissioners / District Magistrate concerned.  
(iii)  Service of liquor of foreigners in bars or special rooms earmarked for the purpose 
in hotels and restaurants approved by the Ministry of Tourism and Civil Aviation 
may be permitted.  
(iv) Serving of alcoholic beverages in Defense Establishment may be permitted only 
in bars or specifically reserved rooms for private parties as are located in the 
messes, clubs of such establishments.  
2. No scheduled drugs contained opium or its derivatives of psychotropic substances shall 
be sold except on the prescription of a registered medical practitioner.  
 Note- “Scheduled Drug” means which has been notified under the Drugs (Control) Act.  
 
 S.O 566 dated the 27th March 1979 – In exercise of the powers conferred by sub-section 
(4) of section 19 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) 
the Governor of Bihar is pleased to prohibit throughtout the states of Bihar the possession 
and or consumption of any intoxicant other than hang and tari by any person except a 
person specially authorised in this behalf or a holder of a license, pass or permit duly 
granted in this behalf.  
 Provided that no person shall consume any intoxicant in public place not licenced for 
consumption of the same, even when such intoxicant is lawfully possessed by him. For 
this purpose a “public place” shall mean “any place intended for use by or accessible to 
the public and shall include any public conveyance:  
 Provided further that any member of the scheduled tribes may manufacture and possess 
pachwai without a licence or permit for domestic consumption or on religious and social 
occasions, but such self-brewed pachwai shall not be sold under any circumstances.  
2. This notification shall come into force with effect from 1st April 1979 and shall supersede 
Government notification S.O 941 dated the 29th July 1978 and paragraph XVI (1) of 
Government notification no. 470 F dated the 15th January 1919. 
 
 S.O 936 the 19th September 1980- In exercise of the powers conferred by sub-section 
(4) of section 19 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) 
the Governor of Bihar is pleased to make the following orders:-  
(a)  No person shall possess and consume any intoxicant in a public place not licensed 
for consumption of the same. For this purpose a “public place” shall mean “any 
place intended for use by or accessible to the public and shall include any public 
conveyance”:  
(b)  Alcoholic beverages shall not be served in hotels, restaurants, clubs and at public 
receptions:  
 Provided that:  
(i) any member of the scheduled Tribes may manufacture and possess pachwai 
without a licence or permit for domestic consumption or on religious and social 
occassions, but such self brewed pachwai shall not be sold under any 
circumstances.  
(ii) Serving of alcoholic beverages in Defence Establishment may be permitted only 
in bars or specifically reserved rooms for private parties as are located in the 
messes, clubs of such establishments.  
2. The notification shall come into force with immediate effect and shall supersede 
Government notification no. S.O 56 dated the 27th March 1979 
 
 S.O 477 the 15th April 1981- In exercise of the powers conferred by sub-section (4) of 
section 19 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) the 
Governor of Bihar is pleased to make the following amendments in notification no. SO 
936 dated the 19th September 1980 
1. The following proviso may be added after proviso II in para 1 of the orders--- III  
(a) The foreigners and the Indian Tourists may be permitted to be served all kinds of 
foreign liquor in pegs in their rooms in the hotels approved by the Ministry of 
Tourism and Civil Aviation, Government of India;  
(b) Beer only may be served near swimming pool and gardens in the campus of such 
hotels.  
(c) Only foreigners may be served with all kinds of foreign liquor in bars or rooms 
specially earmarked for this purpose in such hotels. In such places beer only may 
be served to the Indians.  
(d) In dining halls of such hotels foreigners may be served with beer and wine 
(excepting foreign liquor distilled spirit) but India may be served with beer only.  
 2. This notification shall come into force with immediate effect.  
 
 S.O 175 dated 2nd February 1982- In exercise of the powers conferred by sub-section 
(4) of section 19 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) 
the Governor of Bihar is pleased to make the following amendment in notification No. 
S.O 936 dated 19th September 1980 as subsequently amended in notification No. S.O 477 
dated 15th April 1981 
AMENDMENT 
 The existing proviso III (a) of paragraph 1 of the order may be substituted by the 
following  
1. III (a) the foreigners and the Indian Tourists may be permitted to be served all kinds of 
foreign liquor in pegs in their rooms in the hotel approved the Ministry of Tourism and 
Civil Aviation, Government of India, and in Tourist Bungalows and Hotels and Motels 
(situated beyond 150 yards of National Highways) managed by Bihar State Tourist 
Development Corporation.  
2. This notifications shall come into force with immediate effect. 
  
 S.O 1313 the 25th October 1983 - In exercise of the powers conferred by sub-section (4) 
of section 19 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) the 
Governor of Bihar is pleased to make the following amendment in notification no. S.O 
936 dated the 19th September, 1980 as subsequently amended in notification no. S.O 477 
dated the 15th April 1981 and S.O 175 dated the 2nd February 1982. 
AMENDMENT 
 The existing proviso III (a) of paragraph 1 of the order may be substituted by the 
following:-  
1.  III (a) the foreigners and the Indian Tourists may be permitted to be served all kinds of 
foreign liquor in pegs in their rooms in the hotel approved the Ministry of Tourism and 
Civil Aviation,  Government of India, and in Tourist Bungalows and Hotels and Motels 
(situated beyond 150 yards of National Highways) managed by Bihar State Tourist 
Development Corporation or approved by the Development of Tourism, Government of 
Bihar”.  
2. This notification shall come into force with immediate effect.  
 Notif. No. 5/Tek- 10012/96 dated 23-02-1998 - - In exercise of the powers conferred by 
sub-section (4) of section 19 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act 
II of 1915) the Governor of Bihar is pleased to make the following amendments in 
notification no. S.O 936 dated the 19th September 1980 as subsequently amended in 
notification no. S.O 477 dated the 15th April 1981, S.O 175 dated the 2nd February, 1982 
and S.O 1313, dated the 25th October 1983:-  
AMENDMENT 
 The existing proviso III (a) of a paragraph I of the order may be substituted by the 
following :-  
“1. III (a) Hotel, restaurant, or motel licences, permitting the retail sale of all kinds of 
foreign liquor for consumption on the premises may be granted for hotels, 
restaurants and motels, conforming to such norms as are required for approval by 
the Department of Tourism Government of Bihar.  
(b) A bar licence may be granted to the holder of a hotel or restaurant or motel license 
for the retail vend of foreign liquor, to be sold in pegs only, and to served and 
drunk within the said premises.  
2. Before the grant of licenses to the proprietor of hotel, restaurant, motels the excise 
authorities shall make such enquiries as they deem fit to ascertain that the establishment 
conform to the norms required for approval by the Department of Tourism, Government 
of Bihar.  
3. This notification shall come into force with immediate effect and shall supersede 
notification No. 936 dated 19th April 1980 and subsequently amendment in notification 
No. S.O 477 dated 15th April 1981 S.O 175 dated the 2nd February 1982 and S.O 1313 
dated the 25th October 1983. 
20. Licence required for sale 
 No  intoxicant and no portion of the hemp plant from which an intoxicating drug can be 
manufactured or produced, shall be sold except under the authority and subject to the 
terms and conditions of licence granted in that behalf by the Collector. 
 Provided as follows:- 
(1)  a licence for sale in more than one district shall be granted only by the Excise 
Commissioner or by a Collector specially authorised in that behalf by the Excise 
Commissioner. 
(2)  a licence for sale granted under Excise Law in force in any other State may, on such 
conditions as may be determined by the Excise Commissioner, be deemed to be a licence 
granted under this Act. 
(3)  a cultivator or owner of any hemp plant may sell, without a licence, those portions of the 
plant from which an intoxicating drug can be manufactured or produced, to any person 
licensed under this Act to deal in the same, or to any officer whom the Excise 
Commissioner may authorise to purchase or receive the same. 
(4)  no licence shall be required for any of the following sales, namely 
(a)  a sale of foreign liquor lawfully procured by any person for his private use - when 
such sale is made by such person himself or on his behalf upon his quitting a 
station or on behalf of his representatives in interest after his decease; 
(b)  the sale of tari lawfully possessed by a person in possession of the tree from 
which it was drawn, to a person licenced under this Act to manufacture or sell 
tari; 
(c)  the sale of tari lawfully possessed and intended to be used in the manufacture of 
gur or molasses; or 
(d)  the sale of tari lawfully possessed and intended to be used solely for the 
preparation of food for domestic consumption, and not- 
(i)  as an intoxicant, or 
(ii)  for the preparation of any intoxicating article, or 
(iii)  for the preparation of any article for sale, or 
(e)  the sale in tari lawfully possessed, intended to be used in the manufacture of bread, to a 
person holding a permit to use tari for the purpose of making bread. 
21. Manufacture and sale of liquor in or near cantonments 
 Within the limits of any military cantonment and within such distance from those limits 
as the Central Government may in any case prescribe, no licence for the manufacture or 
sale of liquor shall be granted, except with the previous consent of the Commanding 
officer. 
22. Grant of exclusive privilege of manufacture and sale of country liquor or 
intoxicating drugs or denatured spirit or any other  intoxicant  
(1) The state Government may grant to any person, on such conditions and for such periods 
as it may think fit, the exclusive privilege  
(a)  (i)  of manufacturing or supplying wholesale, or  
 (ii) of manufacturing and supplying wholesale, or  
 (iii) of selling wholesale or retail or  
 (iv) of manufacturing or supplying wholesale and selling retail or  
 (v) of manufacturing and supplying wholesale and selling retail; any country liquor or 
intoxicating drug with any specified local or  
(b) of manufacturing, storing using, possessing, exporting, importing including wholesale or 
retail sale of liquor, which after manufacture is denatured to render it unfit of human 
consumption and is thereby termed as denatured spirit and any other intoxicant.  
  Provided that public notice shall be given of the intention to grant any such 
exclusive privilege, and that any objection made by any person residing within the area 
affected shall be considered before an exclusive privilege is granted.  
(2)  No grantee of any privilege under sub-section (i) shall exercise the same unless or until 
he has received a license in that behalf from the collector of the Excise Commissioner  
  
 S.O 319 dated 18-03-1983  - In exercise of the powers conferred by the provisions to fix 
of section 29 of the Bihar and Orissa Excise Act 1915, the Governor of Bihar is pleased 
to fix exclusive privilege levy on various kinds of excise licences granted under the 
provisions of section 22 of the Act as per schedule below, in additional to any other fee or 
duty that is being imposed and realised from before.  
SCHEDULE 
A. Manufacture of intoxicant 
  For each licence 
(a) Industrial spirits (Form 28A, Form 25) Rs. 2000 per month 
(b) Potable spirits (Form 28, 29, 18, 19, 20)  
(Country spirit and foreign liquor) 
Rs. 5000 per month 
(c) Industrial and potable spirits  Rs. 7000 per month 
(d) Bhang (Form 40) Rs. 1000 per month 
B. Wholesale sale of intoxicants 
(a) Country spirits (Form 27) Rs. 8000 per month 
(b) Foreign liquor   
 Bond (manufacture with wholesale) Form 1, 1A) Rs. 4000 per month 
 Bond (Non – manufacture with wholesale ) (Form 1, 1A) Rs. 2000 per month  
 Wholesale without bond (Form 1) Rs. 500 per month 
(c) Denutured spirits (Form 22) Rs. 200 per month 
(d) Use and storage licenses (Form 24)  
 (a) For large undertaking and Industries based on alcohol  Rs. 5000 per month 
 (b) For small scale industries based on alcohol Rs. 500 per month 
 (c) For hospitals, educational institutions laboratories 
and others 
Rs. 100 per month 
 (d) For charitable institutions Nil 
C. Retail sale of intoxicants   
Municipal or Industrial areas (with two km. radius of any industrial Irrigation or other 
development projects or townships) other areas 
  (Monthly) (Monthly) 
(a) Country spirit  Rs. 1000 Rs 200 
(b) Foreign liquor Rs. 500 Rs. 200 
(c) Denatured spirits  Rs. 50 Nil 
(d) Pachwai (manufacture and retail sale) Rs. 100 Rs. 50 
(e) Tari (fermented) Rs. 30 Rs. 20 
(f) Bhang Rs. 50 Rs. 25 
2. The aforementioned levy shall be payable in advance in the following manner:-  
 (a) At the time of engaging the license   -  Three month’s levy  
 (b) In the beginning of each quarter subsequently-  Three month’s levy  
 by the 7th of the opening month of quarter  
3. The above order shall came into effect from 1st April 1983. 
22A. The fixation of cost price of country liquor, by the State Government :-  
(1) The State Government while granting exclusive privilege of manufacturing supplying 
wholesale or of selling wholesale or retail of country liquor may fix the cost price which 
include the price of the spirit, the transportation charges, warehouses maintenance 
charges, taxes, if any, and other charges, such as bottling packing etc and dividend.  
 
(2) Any person to whom the State Government has granted exclusive privilege of 
manufacturing, supplying wholesale or selling or retail country liquor during the year 
1990 wherein the cost price of the country liquor was fixed by the State Government 
taking different components into account including warehouses maintenance charges at 
the rate of 70 paise per L.P Litre shall be deemed to have been fixed under this section.  
22B. Validating of cost price of country liquor and realisation of warehouse maintenance 
charges  
(1) Notwithstanding any judgment, decree or order of any court Tribunal or Authority the 
price of country spirit, including the warehouse maintenance charges at the rate of 70 
paise per L.P Litre fixed during the year 1990 shall be deemed to have been fixed under 
this Act and any amount collected from the retailer as a cost price of country liquor per 
L.P Litre shall be paid to or payable to the contractor (Distiller) / Supplier after deducting 
at the rate of 70 paise per L.P Litre as the maintenance charges of the warehouses and the 
said amount shall not be payable to the Contractor (Distiller)/ Supplier.  
(2) The amount so collected shall be deemed to have been collected under the provision of 
his Act and the said amount of warehouse maintenance charges shall not be refundable 
and no court Tribunal or, Authority shall order for refund of such amount.  
  Provided that where the amount collected from the retailer has been paid to the 
Contractor (Distiller)/ Supplier, the State Government shall realise such amount from the 
Contractor (Distiller)/ Supplier and the contractor shall be required to refund the said 
amount to the State Government.  
  Provided further, that the State Government may adjust the said amount from any 
amount due or payable to the Contractor by the Government.  
  Provided also that the said amount shall be spend by order of the Excise 
Commissioner under administrative instructions issued for the maintenance of 
warehouse.  
  Provided further also, that any amount realised on account of warehouse 
maintenance charges but refunded to the supplier, under the order of any Court, Tribunal 
or Authority shall be refunded by the Supplier and the State Government shall recover the 
same from the Contractor (Distiller)/ Supplier as arrears of revenue.  
22C. Overriding effect of Act-  
 Notwithstanding anything to the contrary contained in any judgment, decree or order 
passed by any Court and in any other law for the time being in force, the provisions of 
this Act shall have the effect.  
22D. Grant of exclusive/ special privilege for bottling /Sacheting and wholesale supply of 
country liquor -  
1  The state Government may grant to any person/ persons on such conditions and for such 
terms and conditions and for such period as it may think fit the exclusive/ special 
privilege for supplying country liquor, on wholesale basis, after sacheting/ bottling it. 
These may be more than one grantee in a zone of supply.  
2. No Grantee of any privilege under sub-section (1) shall exercise the same unless he has 
received a license in that behalf from the Board of Revenue/ Excise Commissioner/ 
Collector.  
3. A license fee shall be paid in advance in one lump sum by each licensee of the zone 
determined by the member, board of Revenue/ Excise Commissioner at the rate of Rupee 
1 per L.P litre calculated on the basis of the annual M.G.Q Additional license fee shall be 
paid by each licensee of the zone if the total wholesale supply of the country liquor in the 
zone exceeds the annual M.G.Q which would also be calculated at the rate of Rupee 1 per 
L.P litre on the excess quantity.  
4. The conditional regarding payment of advance licence fee and additional licence fee as 
per sub section (3) could be deemed to be included in the tender notice dated 3rd June 
1995 issued by the Excise and Prohibition Department for wholesale supply of country 
liquor during the period of 1st July 1995 to 31st March 1999 and would also be deemed 
to be included in all the licences issued in pursuance thereof and any expression, term or 
condition to the contrary contained in the tender notice and licences would be deemed to 
be deleted and substituted accordingly.  
22E. Validating of licence Fee-  
(1)  Notwithstanding any thing contrary contained in a judgment/ decree or order of any 
court, Tribunal or Authority, advance licence fee in the lump sum on each licence for 
wholesale supply of country liquor after sacheting/ bottling granted pursuant to tender 
notice dated 3rd June 1995 issued by the Bihar Excise and Prohibition Department shall 
be deemed to have been imposed on every licence at the rate of Rupee 1 per L.P Litre 
calculated on the annual M.G.Q and an additional licence fee at the same rate on excess 
supply shall also be deemed to have been imposed on every license of the zone where the 
total wholesale supply in the zone exceeds the annual M.G.Q.  
(2) The amount of licence fee collected from the various licensees at the above rate shall be 
deemed to have been validly collected, irrespective of any term or condition contained in 
the tender notice dated 3rd June 1995 and the licence issued in pursuance thereof and the 
licence fee so collected shall not be refundable and no court, Tribunal or Authority shall 
order for refund of such licence fee:  
 Provided that if any licensee has not paid licence fee as specified in sub-section (3) of 
section, 22 -D under the order of any Court, Tribunal or Authority the State Government 
shall realise the same as arrears of revenue.  
22F. Overriding effect of the ordinance-  
 "Notwithstanding anything to the contrary contained in any judgment, decree or order 
passed by any court and in any law for the time being enforce, the provision of this 
Ordinance shall prevail and have effect.  
22G. Grant of exclusive/ special privilege of manufacture and/or wholesale supply of 
spiced country liquor -  
(1)  The state Government may grant to any person/ persons, on such conditions and for such 
period as it may think fit, the exclusive/ special privilege of manufacturing and/ or 
supplying wholesale any spiced country liquor within any specified local area. There may 
be more than one grantee in an area of supply.  
(2) No grantee of any exclusive/ special privilege under sub-section (I) shall exercise the 
same unless or until he has received a licence in that behalf from the collector or Excise 
Commissioner.  
(3) The fees for licence for the manufacture and / or wholesale supply of spiced country 
liquor shall be respectively at such rates as may be prescribed by the Board from time to 
time.  
23. Transfer of exclusive privilege 
(1)  A grantee of an exclusive privilege under Section 22 shall not let or assign the same or 
any portion thereof unless he is expressly authorised, by a condition made under that 
Section, to do so. 
(2)  Such letting or assignment shall be made only to a person approved by the Collector or (if 
the letter or assignment extends to more than one District) the Excise Commissioner. 
(3)  The lessee or assignee shall not exercise any rights as such unless and until the Collector 
has, upon his application, granted him a licence to do so. 
24. Maintenance and use of measures, weights and instruments by licensed 
manufacturers and vendors 
 Every person who manufactures or sells any intoxicant under a licence granted under the 
Act - 
(a)  Shall supply himself with such measures, weights and instruments as the Excise 
Commissioner may prescribe and shall keep the same in good condition; and 
(b)  When such measures, weights and instruments have been so prescribed, shall, on the 
requisition of any Excise Officer duly empowered by the Collector in this behalf, 
measure, weigh or test any intoxicant in his possession, at such time and in such manner 
as such officer may require. 
25. Employment of persons under the age of [twenty one] years or women b y licensed 
vendors.  
(1)  No person who is licensed to sell foreign liquor for consumption 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 person under the age of [twenty 
one] years in any part of such premises in which such liquor is consumed by the public. 
(1a)  No person who is licensed to sell country spirit or any intoxicating drug shall employ or 
permit to be employed, either with or without remuneration, any person under the age of 
[twenty one] years, in any part of the premises in which such spirit or drug is sold, during 
the hours in which such premises are kept open for business. 
(2)  No person who is licensed to sell foreign liquor for consumption on his premises shall, 
without the previous written permission of the Board; 
 during the hours in which such premises are kept open for business, employ or permit to 
be employed, either with or without remuneration, any woman; 
 in any part of such premises in which such liquor is consumed by the public. 
(3)  The State Government may, by notification, declare that Subsection (2) shall apply also, 
in any specified area, to persons licensed to sell country spirit for consumption on their 
premises. 
(4)  Every permission granted under Sub-section (2) shall be endorsed on the licence, and 
may be modified or withdrawn. 
26. Power to close shops temporarily 
(1)  The District Magistrate or a Sub-divisional Magistrate, may, by notice in writing to the 
licensee, require that any shop in which any intoxicant is sold shall be closed at such 
times or for such period as he may think necessary for the preservation of the public 
peace. 
(2)  If any riot or unlawful assembly is apprehended or occurs in the vicinity of any shop in 
which any intoxicant is sold, any Magistrate or any police officer above the rank of 
constable, who is present, may require such shop to be kept closed for such period as he 
may think necessary. 
(3)  When a direction is made by a Magistrate under Sub-section (1), or sub-section (2), or by 
a police officer under sub-section (2) such Magistrate or Police Officer shall forthwith 
inform the Collector of his action and of his reasons there for. 
 
1. Subs. by Act 6 of 1985. 
2. Subs. by Act 17 of 1982. 
3. Ins by Act 9 of 1995 
4.  Ins by Act 6 of 1998 
5. Section "22G" ins. by Act 3 of 1999 
6. Subs. for "eighteen" by Act 6 of 1985 
 
 
CHAPTER V  
DUTY 
27. Power to impose duty on import, transport and manufacture 
(1)   An excise duty or countervailing duty, as the case 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: 
(a)  any excisable article imported; or 
(b)  any excisable article exported; or 
(c)  any excisable article transported; or 
(d)  any excisable a

Excerpt shown. Open the full act in Lexace.

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