The Odisha Excise Act

LAW DEPARTMENT
NOTIFICATION
The 8th March, 2013
No.2755/Legis.– 15/2009/L.-The following Act of the Odisha Legislative Assembly
havinig been assented to by the President on the 19th February , 2013 is hereby published
for general information.
ODISHA ACT 10 OF 2013
TO PROVIDE FOR A COMPREHENSIVE LA W RELA TING TO ALCOHOLIC
LIQUOR AND OTHER INTOXICANTS IN THE
ST A TE OF ODISHA BY MAKING ADEQUA TE PROVISIONS
FOR PUNISHMENT OF THE OFFENDERS AND TO
MAKE PROVISIONS FOR MA TTERS INCIDENT AL
THERETO BY REPLACING THE BIHAR
AND ODISHA EXCISE ACT, 1915.
Be it enacted by the Legislature of the State of Odisha in the Fifty-ninth Year of
the Republic of India as follows:–
CHAPTER - I
PRELIMINARY
1. Short title, extent and commencement :– (1) This Act may be called the
Odisha Excise Act, 2008.
(2) It extends to the whole of the State of Odisha.
(3) It shall come into force on such date as the State Government may , by
notification, appoint.*
2. Definitions :– In this Act, unless the context otherwise requires,–
(a) "Alcoholic beverage" means any beverage which is intoxicating and is
fit for human consumption;
(b) "Beer" means any liquor prepared from malt or grain with or without
addition of sugar and hops and includes black beer, ale, stout, porter and
such other substance as may be specified by the State Government;
* Published vide Odisha Gazette Ext. No. 391, Dt. 08.03.2013
   This Act come into force from1st April 2017,vide OGE. No. 351, Dt. 07.03.2017
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 391 CUTTACK, FRIDAY, MARCH  8, 2013 / FALGUNA  17 , 1934
2 THE ODISHA EXCISE ACT, 2008
(c) "Blending" means mixing of two or more spirits of different strengths
and different qualities;
(d) "Board" means the Board of Revenue;
(e) "bottling of liquor" 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 rebottling;
(f) "Compounding of Liquor" means the artificial preparation of foreign
liquor by addition to imported or locally made spirit of flavouring or
colouring matter or both;
(g) "country liquor" means all liquor produced or manufactured in India
other than foreign liquor and India made foreing liquor and includes–
(i) Plain spirit which has been made in India from materials
recognized as bases for country spirit, like rice, gur, treacle or
molasses, and on which duty has not been imposed at the rate
fixed for the importation of spirit into India,
(ii) tari or toddy ,
(iii) all fermented liquors made from mohua, rice, millet or other grain
according to indigenous processes, and
(iv) such other intoxicants as may be declared by the State Government
to be country liquor;
(h) (i) “Denaturant” means any substance as may be prescribed 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;
(ii)  “denature” means to mix spirit with one or more denaturants in
such manner as may be prescribed and “denatured spirit" means
spirit so mixed;
(i) “excisable article” means –
(i) any alcoholic liquor for human consumption, or
(ii) any other intoxicant;
[(j) “excise duty” and “countervailing duty” means duty leviable under
this Act as excise duty or countervailing duty , as the case may be, which
the State Government is empowered to impose under the law 1enacted
under entry 51 of Li st-· I I of the seventh Schedule to the Constitution of
India;
(k) “Excise Commissioner” means the officer appointed under Sub-section
(1) of Section 5;
(l) “Excise Officer” means any officer or other persons appointed or invested
with powers under Sub-sections (4) and (5) of Section 5 and includes the
Collector of the District;
(m) “Excise Revenue” means revenue derived or derivable from any duty ,
fee, tax or other payment (other than a fine imposed by a Criminal Court)
3THE ODISHA EXCISE ACT, 2008
on confiscation imposed or ordered under this Act or any other law for
the time being in force relating to liquor or other intoxicant and includes
any payment to be made to the State Government under Section 35;
(n) “Export” means to take out of the State to any other State or Country;
(o) “Export fee” means the fee prescribed by the Government for export of
liquor, spirit or any intoxicant; .
(p) “foreign liquor” means every liquor imported into India, other than India
made foreign liquor and country liquor and such other intoxicants as
may be declared by the State Government to be foreign liquor;
(q) “Import” means to bring into State from any other State or Country;
(r) “Import fee” means the fee prescribed by the Government for import of
liquor, spirit or any intoxicant;
(s) “India made foreign liquor” means liquor produced, manufactured or
compounded in India and made in colour and flavour to resemble gin,
brandy , whisky or rum imported from foreign countries into India and
includes “milk punch” and other liquors consisting of or containing any
such spirits, but does not include foreign liquor and such other intoxicants
as may be declared by the State Government to be India made foreign
liquor;
(t) “intoxicant” means any liquor, other intoxicating substance other than
Narcotic drug or a psychotropic substance regulated by the Narcotic Drugs
and Psychotropic Substances Act, 61 of 1985 which the State Government
may , by notification, declare to be an intoxicant and includes mohua
flower and molasses;
(u) “liquor” means an intoxicating liquor and includes
(i) spirits of wine, rectified spirits, wine, beer, tari, pochwai, fermented
liquor made from mohua or molasses, plain spirit  made from
materials recognised as country spirit’ base and every liquor
consisting of or containing alcohol; and
(ii) any other intoxicating substance which the State Government may ,
by notification, declare to be liquor for the purposes of this Act;
(v) "Local Bodies" means the Municipalities and Panchayats as defined
under Article 243 P of the Constitution of India;
(w) "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 trees),
(ii) redistillation, and
(iii) every process for the rectification, flavouring, blending, or
colouring of liquor, or for the reduction of liquor for sale;
(x) “molasses” means the heavy dark coloured residual syrup drained away
in the final stage of the manufacture of gur or sugar containing, in solution
4 THE ODISHA EXCISE ACT, 2008
or suspension, sugars which can be fermented and includes any  product
formed by the addition to such syrup of any ingredient which does not
substantially alter the character of such syrup, but does not include any
article which the State Government may , by notification, declare not to
be molasses, for he purposes of this Act;
(y) ‘‘pachwai’’ means fermented rice, millet or other grain whether mixed
with any liquid or not, and any liquid obtained therefrom whether diluted
or undiluted; but does not include beer;
(z) “place” includes building, house, shop, booth, vessel, raft, vehicle or
tent;
(za) “prescribed” means prescribed by , rules made under this Act;
(zb) “retail licence” in relation to the sale of foreign liquor and India made
foreign liquor means licence to sale in sealed or capsule bottles,  pouches
and includes the sale of other intoxicants to individual consumers, of
quantities not exceeding those declared under Section 4 at any one time
or in one transaction;
(zc) “sale” or “selling” includes any transfer including gift;
(zd) “spirit” means any liquor containing alcohol obtained by distillation,
whether it is denatured or not;
(ze) “spurious liquor” means liquor which has been adulterated with an object
to bring intoxication easily and is harmful to the consumers;
(zf) “State Government” means the Government of Odisha;
(zg) “tari” means fermented or unfermented juice drawn from any coconut,
palmyra, date or other kind of palm tree;
(zh) “transport” means to remove from one place to another within the State,
whether or not the intervening area lies wholly within the State and
includes to move from a place outside the State to any other place outside
it through the intervening area lying within the State;
(zi)  “wholesale licence” in relation to the sale of liquor and other intoxicants
means licence to sale to the holders of retail Iicence in excess of the
quantities declared under Section 4.
3. Powers to declare what shall be deemed to be country liquor, foreign
liquor and India made foreign liquor respectively :– The State Government may , by
notification, declare from time to time what other intoxicants than those provided in
clauses (g), (p) and (s) of Section  2 for the purposes of this Act shall be deemed to be,
‘country liquor', ‘foreign liquor’ and ‘India made foreign liquor’ respectively .
 4. Declaration of quantity for retail and wholesale – The State Government
may , by notification declare, with respect either to the whole of the State or to any
specified local area, and either for purchasers generally or for 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 possession.
5THE ODISHA EXCISE ACT, 2008
CHAPTER - II
ESTABLISHMENT, CONTROL, APPEAL AND REVISION
5. Appointment, powers  and functions of Excise, Commissioner, delegations
and withdrawal of powers :– (1) The State Government may , by notification, appoint
an Officer as the Excise Commissioner who shall be the chief Controlling Authority for
administration of this Act in the State.
(2) The powers and functions of the Excise Commissioner shall be–
(a) to promote legitimate and ,competitive business in alcoholic beverages
so as to protect consumer rights;
(b) to regulate, control and monitor manufacture, possession, import, export,
transport, sale and consumption of liquor;
(c) to issue, suspend or cancel licence and permit with regard to liquor;
(d) to curb illegal trade in liquor and illicit distillation;
(e) to protect State Excise Revenue and ensure prompt recovery:
(f) to submit returns and information as required by the Act or the  Rules to
the State Government upon all matters concerning excise:
(g) to ensure social well-being through education for responsible drinking;
(h) to have excise staff properly trained in preventive and detective work;
(i) to coordinate with authorities of relevant laws;
(j) to introduce e-governance in various aspects of excise administration
and to maintain on the national, network information on manufacture,
possession, import, export’, transport, sale, etc. of liquor;
(k) to submit to the State Government annual report on the administration of
the Act in the format prescribed;
(l) to perform such other functions and to exercise such other powers as
may , from time to time, be entrusted or delegated to him,
(3) The excise administration and collection of excise revenue within a district
shall ordinarily be under the charge of the Collector of the district.
(4) The State Government for the whole or any part the State or in any distrit
may appoint any person or officer to excercise all or any of the power and to perform
all or any of the duties, conferred or imposed on a Collector by or under this Act,
subject to such control as the State Government may direct.
(5) The Excise Commissioner may appoint officers of such classes and with
such designation, powers and duties as may be considered necessary subject to sanction
of posts by the State Government.
(6) The State Government may delegate its powers to the Excise Commissioner
subject to such limitations and conditions as may be specified in the order of delegation.
(7) The Excise Commissioner and Collector may , by order, delegate their powers
under this Act to any Subordinate Officer subject to such limitation and condition as
may be specified in the order of delegation.
6 THE ODISHA EXCISE ACT, 2008
(8) The Excise Commissioner or the Collector as the case may be, may by an
order, also withdraw from any officer or person any or all the powers to delegated.
(9) The State Government may , by notification, invest in any Government
functionary not being an Excise Officer, with powers to perform all or any of the functions
of any Excise Officer under the Act, and such person shall, in the exercise of these
functions, be deemed to be an Excise Officer.
6. Control, appeal and revision :– (1) The Collector shall, in all proceedings
under this Act, be under the control of the Excise Commissioner who shall also be
competent to exercise all the powers conferred on the Collector by this Act.
(2) Unless otherwise provided, orders passed under any provisions of this Act
or any rules made thereunder shall be appealable in such case, to such authorities and
under such procedure as may be prescribed.
(3) The State Government may revise any order passed by a Collector or the
Excise Commissioer either on its own motion or on the application of any person
aggrieved by such order.
(4) The Excise Commissioner may , on his own motion, for reasons to be recorded
in writing, revise any order passed by any Excise Officer.
CHAPTER - III
IMPORT, EXPORT AND TRANSPORT
7. Restrictions on import :– (1) No intoxicant shall be imported unless –
(a) the State Government have accorded permission, either by general or
special order for its import;
(b) the 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.
(2) Sub-section (1) shall not apply to any article which has been imported into
India and was liable, on such importation, to duty under the Customs Tariff Act, 51 of
1975 or the Customs Act,52 of 1962.
8. Restrictions on export or transport :–  No intoxicant shall be exported or
transported unless the duty , if any , payable under Chapter V has been paid.
9. 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.
10. Passes for import, export and transport :– (1) Unless otherwise provided
in this Act, Collector shall be competent to grant passes for import, export and transport
of intoxicant.
(2) No intoxicant exceeding such quantity as the State Government may prescribe
7THE ODISHA EXCISE ACT, 2008
by notification, either generally or for any specified local area, shall be imported, exported
or transported except under a pass granted by the Collector.
(3) Such passes may be either general for definite periods and particular kinds of
intoxicant or special for specified occasions and particular consignments only .
CHAPTER - IV
MANUFACTURE, POSSESSION  AND SALE
11. Licence required for manufacture :– (1) Unless otherwise provided in this
Act, the Collector shall be competent to grant licence for the purpose as specified in
this Act.
(2) No intoxicant shall be manufactured nor any bottling of liquor shall be made
for sale nor any distillery or brewery shall be worked nor any person shall use, keep or
have in his possession any materials, still utensil, implement or apparatus whatsoever,
for the purpose of manufacturing any intoxicant other than tari, except under the authority
and without a licence containing the terms and conditions, granted in that behalf by the
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–
(a) for the purpose of being used in the manufacture of gur; or
(b) for the purpose of being used solely for the preparation of food for
domestic consumption upto a limit of five Iitres and not for the purpose
of being used -
(i) as an intoxicant, or
(ii) for the preparation of any intoxicating article, or
(iii) for the preparation of any article for sale.
12. Drawing of tari in notified areas :– Notwithstanding anything contained
in the proviso to Section 11,–
(a) no tari-producing tree shall be tapped, and
(b) no tari shall be drawn from any tree, in any local area notified in this
behalf by the State Government,
except under the authority and without a licence containing the terms
and conditions granted in that behalf by the Collector:
Provided that, when any exclusive privilege of manufacturing tari has been
granted under Section 20, the State the Government may declare that the written
permission given to the grantee to draw tari shall have the same force and effect as a
licence granted by the Collector under this Section :
Provided further that, in any local area specified by notification, the State
Government may , by notification, declare that the same shall not apply to tari trees
tapped or tari drawn under such special conditions as the State Government may
prescribe.
8 THE ODISHA EXCISE ACT, 2008
13. Establishment of distilleries, breweries or warehouses :–  (1) No distillery ,
brewery or warehouse as aforesaid shall be established except by or under the authority
of the Excise Commissioner.
(2) The Excise Commissioner may , with the previous sanction of the State
Government–
(a) establish, or authorize the establishment of distilleries or breweries, in
which liquor may be manufactured on such conditions as the Government
may impose under a licence granted under Section 11;
(b) discontinue any such distillery or brewery;
(c) establish, or authorize the establishment of warehouses, wherein any
intoxicant may be deposited and kept without payment of duty; and
(d) discontinue any such warehouse.
14. Licence required for depositing or keeping intoxicant in warehouse or
other place of storage :– No person shall, except under the authority and without a
licence containing the terms and conditions, granted in that behalf by the Collector,
deposit or keep any intoxicant in any warehouse or other place of storage established,
authorized or continued under this Act :
Provided that such licence for keeping of intoxicants by a wholesaler may be
granted only with the approval of the State Government.
15. Payment of duty on removal from distillery, brewery, warehouse or
other place of storage :– No intoxicant shall be removed from any distillery , brewery ,
warehouse or other place of storage licensed, established, authorized ,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.
16. Possession of intoxicant not obtained from a licensed vender :– (1) No
person shall have in his possession any intoxicant, which has not been obtained from a
licensed vender of the same.
(2) Sub-section (1) shall not apply to –
(a) any intoxicant lawfully deposited or kept in a distrillery, brewery ,
warehouse or other place of storage licensed, established, authorized or
continued under this Act;
(b) any intoxicant lawfully in the possession of a licensed vender of he same;
(c) any intoxicant in the possession of a person who has lawfully imported it
or who is authorized by the Collector to possess it;
(d) any foreign liquor or India made foreign liquor in the possession of any
common carrier or warehouse man as such, or purchased at a sale
authorized by clause (a) of Sub-section (2) of Section 18;
(e) tari intended to be used in the manufacture of gur;
(f) tari intended to be used solely for preparation of food for domestic
consumption, and not as an intoxicant or for the preparation of any
intoxicating article or for the preparation of any article for sale;
9THE ODISHA EXCISE ACT, 2008
(g) tari intended to be used in the manufacture of bread by a person holding
a permit to use tari for that purpose; and
(h) tari, up to a limit of five litres, when in the possession of the person
possessing the tree from which it was drawn and intended to be used for
his domestic consumption.
17. Possession of intoxicant generally :– (1) No person not being licensed to
manufacture, collect or sell any intoxicant shall have in his possession any quantity of
any intoxicant in excess of such quantity as the State Government has, under Section 4,
declared to be the limit of possession, except under a permit granted by the Collector in
that behalf.
(2) Sub-section (1) shall not apply to –
(a) any foreign liquor or India made foreign liquor, other than denatured
spirit, which is in the possession of any common carrier or warehouse
man as such;
(b) any foreign liquor or India made 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;
(c) tari intended to be used in the manufacture of gur;and
(d) tari intended to be used solely for the preparation of food for domestic
consumption and not as an intoxicant, or for the preparation of any
intoxicating article.
(3) A licensed vendor shall not have in his possession at any place other than
that authorized by his licence any quantity of any intoxicant in excess of such quantity
as declared under Section 4 to be the limit of possession, except under a permit granted
by the Collector in that behalf.
(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 with such exceptions, if any , as may be specified in the notification, either in
the whole or any part of the State of Odisha, any intoxicant either absolutely , or subject
to such conditions as it may prescribe.
18. Licence required for sale :– (1) No intoxicant shall be sold except under
the authority and without a licence containing the terms and conditions, granted in that
behalf by the Collector :
Provided that a licence for sale in more than one district shall be granted only by
the Excise Commissioner or by a Collector specially authorized in that behalf by the
Excise Commissioner:
Provided further that such licence for wholesale may be granted only with the
approval of the State Government:
Provided also that a licence for sale granted under any Excise Law in force in
any other State may. on such condition as may be determined by the Excise
Commissioner, be deemed to be licence granted under this Act.
(2) No licence shall be required for–
10 THE ODISHA EXCISE ACT, 2008
(a) the sale of foreign liquor or India made 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 death; or
(b) the sale of tari lawfully possessed by a person in possession of the tree
from which it was drawn, to a person licensed under this Act to
manufacture or sale tari; or
(c) the sale of tari lawfully possessed and intended to be used in the
manufacturer of gur; 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 articles, or
(iii) for the preparation of any article for sale, or
(e) the sale of 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.
(3) Within the limits of any military cantonment, and within such distance from
those limits as the Union 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 of that cantonment.
19. Wholesale trade in foreign liquor, India made foreign liquor and country
liquor :– (1) Notwithstanding anything contained in this Act, the Odisha State Beverages
Corporation Ltd., which is a Corporation wholly owned and controlled by the State
Government, or any other Agency as may be notified by the State Government, shall
have the exclusive privilege of supplying, by wholesale, foreign liquor, India made
foreign liquor and country liquor manufactured from molasses for the whole of the
State of Odisha.
(2) The Odisha State Beverages Corporation Ltd., shall be granted the licence
by the Excise Commissioner for the exercise of the exclusive privilege referred to in
Sub-section (1) and such licence shall be subject to such terms and conditions as may
be prescribed.
(3) The Odisha State Beverages Corporation Ltd., may open its branches or
depots in the State at such places and subject to such conditions as the Excise
Commissioner may specify and for each place of business, separate license shall be
issued by the Excise Commissioner on payment of such fees as may be decided by the
State Government from time to time.
(4) It shall be lawful for the State Government to grant licence to the Odisha
State Beverages Corporation Ltd., on such conditions and restrictions and for such
period, to exercise the exclusive or other privileges of importing, storing and selling
foreign liquor, India made foreign liquor, as it may deem fit.
11THE ODISHA EXCISE ACT, 2008
20. Grant of exclusive privilage of manufacture and sale of foreign liquor, India
made foreign liquor and country liquor or other intoxicants etc.:– (1) The State
Government may grant to any person on such conditions and for such period as it may
think fit, the exclusive privilege–
(i) of manufacturing, or of supplying by wholesale, or of both;or
(ii) of selling by wholesale or by retail; or
(iii) of manufacturing or of supplying by wholesale, or of both, and of selling
by retail,
any liquor or other intoxicant within any specified local area :
Provided that public notice shall be given of the intention to grant any such
exclusive privilege under the preceding sub-section and that any objections made by
any person residing within that area shall be considered before an exclusive privilege is
granted.
(2) The State Government may , by notification, confer on any officer the power
mentioned in Sub-section (1).
(3) No grantee of any privilege under Sub-section (1) shall exercise the same
unless or until he has received a licence in that behalf from the Collector or the Excise
Commissioner.
21. Exemption. in certain cases :– Notwithstanding anything contained in this
Act, except the provisions of Section 27, it shall not be necessary for the State
Government or an agency of State Government or a Corporation established, or
incorporated under the Companies Act, I of 1956 and wholly owned and controlled by
the State Government, to take licence or permit under this Act for production,
manufacture, possession, import, export, transport, sale or purchase of any liquor, but
such activities shall be subject to such rules as may be made in this behalf.
22. Transfer of exclusive privilege :– (1) A grantee of an exclusive privilege
under Section 20 shall not let or assign the same or any portion thereof unless he is
expressly authorized 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, and if the letting or assignment extends to more than one district, by the
Excise Commissioner.
(3) The lessee or assignee shall not exercise any right, as such unless and until
the Collector has, upon his application, granted him a  licence to do so.
23. Maintenance and use of measures, weights and  instruments by licensed
manufacturers and venders :– Every person who manufactures or sells any intoxicant
under a licence granted under this Act –
(a) shall supply himself with such measures, weights and instruments as the
Excise Commissioner may specify , and shall keep the same in good
condition; and
(b) when such measures, weights and instruments have been so specified,
shall, on the requisition of any Excise Officer empowered by the Collector
in this behalf, measure,weight or test any intoxicant in his possession, at
such time and in such manner as such Officer may require.
12 THE ODISHA EXCISE ACT, 2008
24. Prohibitions of advertisement, etc.:– (1) No porson shall print or publish in
any newspaper, news sheet, book, leaflet, booklet or any other single or periodical
publication or otherwise display or distribute any advertisement or other matter which–
(a) commends, solicits the use of or offers any intoxicants; or
(b) is calculated to encourage or incite any individual or class of individuals
or the public generally to commit an offence under this Act or to commit
a breach of or to evade the provisions of any rule, regulation or order
made thereunder or the conditions of any licence, permit, pass or
authorization granted thereunder.
(2) Save as otherwise provided in Sub-section (3) nothing in this Section shall
apply to–
(a) catalogues or price lists which may be generally or specially approved
by the Excise Commissioner in this behalf; and
(b) any other advertisement or matter which the State Government may , by
notification, either generally or specially exempt from the operation of
this Section.
(3) Notwithstanding anything contained in Sub-section (2) the State Government
may , by notification, prohibit within the State the circulation, distribution or sale of any
newspaper, news-sheet, book, leaflet, booklet or other publication printed and published
outside the State which contains any advertisement or matter which -
(a) commends, solicits the use of or offers any intoxicants;or
(b) is calculated to encourage or incite any individual or class of individuals
or the public generally to commit any offence under this Act or to commit
a breach of or to evade the provision of any rule, regulation or order
made thereunder or the conditions of any licence, permit, pass or
authorisation granted thereunder.
25. Employment of children or women by licensed venders :– (1) No person
who is licensed to sell foreign liquor or India made foreign liquor for consumption on
his premises shall employ or permit to be employed either with or without remuneration,
any person under the age of eighteen years, in any part of such premises in which such
liquor is consumed by the public.
(2) No person who is licensed to sell country spirit shall employ or permit to be
employed, either with or without remuneration, any person under the age of eighteen
years, in any part of the premises in which such spirit is sold.
(3) No person who is licensed to sell foreign liquor or India made foreign liquor
for consumption on his premises shall employ or permit tobe employed, either with or
without remuneration, any woman in any part of such premises in which such liquor is
consumed by the public .
(4) The State Government may , by notification, declare that Sub-section (3)
shall apply also, in any specified area, to persons licensed to sell country spirit for
consumption on their premises.
(5) Every permission granted under Sub-section (3) shall be endorsed on the
13THE ODISHA EXCISE ACT, 2008
licence, and may be modified or withdrawn .
26. Powers 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 :
Provided that if the closure is required for a continuous period of more than
three days, the approval of the Excise Commissioner shall be taken.
(2) If any riot or unlawful assembly is apprehended or occurs in the vicinity of
any shop in which any intoxicant is sold, any Executive Magistrate, or any Police Officer
not below the rank of a Sub-Inspector 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 any Police Officer under Sub-section (2), such Magistrate or Police
Officer, as the case may be, shall forthwith inform the Collector of his action and of
reasons therefor.
27. Restriction on grant of licence or exclusive privilege :–
(1) Notwithstanding anything contained in this Chapter or elsewhere in this Act, in the
Scheduled areas -
(a) in no case there shall be granted under this Act any licence for
manufacture, possession or sale, or any exclusive privilege for
manufacture or sale, of any intoxicant, exclusive  with the prior approval
of the concerned Grama Panchayat accorded with the concurrence of the
Grama Sasan; and
(b) no licence or exclusive privilege which is granted in contravention of
clause (a) shall have any effect for the  purposes of this Act.
(2) For the purposes of clause (a) of Sub-section (1), the authority competent to
grant licence for manufacture, possession, sale or exclusive privilege of manufacture
or sale, of any intoxicant shall, before granting such licence or exclusive privilege refer
every proposal therefor to the concerned Grama Panchayat for its decision within a
period of thirty days from the date of receipt of such reference, and if the Grama
Panchayat fails to communicate its decision within the said period of thirty days, it
shall be deemed that the concerned Grama Panchayat has accorded the required approval.
Explanation :– For the purposes of this section–
(i) ‘Grama Panchayat’ and ‘Grama Sasan’ shall have the same meaning as
defined respectively in the Odisha Grama Panchayats Act, 1964, Odisha
Act 1 of 1965; and.
(ii) ‘Scheduled areas’ means the Scheduled. areas as referred to in clause (1)
of Article 244 of the Constitution of India.
CHAPTER - V
DUTY AND TAX
28. Nature and components of excise revenue :– Excise duty and fees shall be
levied and recovered under the following heads, namely, (a) excise duty, (b)
14 THE ODISHA EXCISE ACT, 2008
countervailing duty , (c) license fee, (d) V A T, (e) brand registration fee, (f) import duty (g)
export duty and (h) other fees as may be prescribed.
29. Excise duty and countervailing duty :– (1) An excise duty or countervailing
duty of such amount as the Government may , by notification specify from time to time
shall, be levied on all liquors permitted imported to be imported, exported, manufactured,
issued from any manufactory or institution or sold, under the provisions of this Act or
any rule, notification licence or permit issued thereunder.
(2) The excise duty or the countervailing duty may be levied in one or more of
the following ways, namely :–
(a) by duty of excise to be charged in the case of liquor either on the quantity
produced in or passed out of a manufactory or warehouse licensed or
established under this Act, or in accordance with such scale of equivalents,
calculated on the quantity of materials used or by the degree of attenuation
of the wash or wort, as may be prescribed;
(b) by import, export or transport duties assessed in such manner as the State
Government may direct.
Provided that where there is a difference of duty as between two licence periods,
such difference may be collected in respect of all stocks of liquor held by licensee at the
close of the former period.
30. Declaration of ex-factory and maximum retail price :– Ex-factory price
and Maximum Retail Price shall be declared by the manufacturer or the licensee
alongwith the application for registration of brand and label to the Excise Commissioner.
The Maximum Retail Price shall be determined based on declared ex-factory price,
applicable duties, fees, margins to wholesalers and retailers and any other declared
basis.
31. Recovery of excise duties and levies and lien on the property of
defaulter :–  (1) All duties, fees, taxes, fines payable to the Government under this Act
may be recovered from the person liable to pay the same or from his surety or his agent,
as if they were arrears of land revenue.
(2) In the event of default by any person licensed under this Act, his manufactory ,
warehouse, shop or premises and all fittings, apparatus, stocks of liquor or materials
for the manufacture of the same, held therein shall be liable to be attached towards any
claim for excise revenue or in respect of any loss incurred by the Government through
such default and be sold to satisfy such claim which shall be a first charge upon the
proceeds of such sale.
32. Excise revenue to be paid irrespective of pendency of any writ petition,
suit, etc.:– Notwithstanding that a writ petition has been preferred or a suit or other
proceeding has been instituted in any Court or any appeal has been filed before any
Tribunal or the Excise Commissioner or a revision has been filed before the Government
any sum due to the Government, under this Act as a result of demand or order made or
passed by any officer or authority , empowered in this behalf by or under this Act, shall
be payable in accordance with such demand or order unless and until such payment has
been stayed by the Competent Authority .
33. Accounts and returns :– Every licensee shall maintain such accounts and
15THE ODISHA EXCISE ACT, 2008
submit to the authorized Excise Officers such returns in such forms containing such
particulars relating to stock, apparatus, excise duty or fee payable and paid to the
Government and such other information at such interval as may be prescribed.
34. Luxury tax :– A luxury tax on the sale of foreign liquor may be imposed
either generally or in respect of any local area specified in that behalf by the State
Government at such rates and in such manner as may be prescribed.
35. Payment for grant of privilege :– The State Government may , in addition
to duty levied under this Act, accept payment of any sum or fees in consideration of any
privilege granted or minimum guaranteed quantity determined under this Act.
36. Regulation and levy on other goods unfit for human consumption :–
The State Government shall be competent to regulate and control the manufacture,
import, transport, storage, sale and export of denatured spirit, methanol or methyl alcohol,
ethanol or power spirit and of similar other goods and impose levy or fees of such
nature as may be notified by the State Government.
CHAPTER - VI
LICENCES, PERMITS AND PASSES
37. Preparation of list of places of which it is proposed to grant licences for
the retail sale of spirit :– Before the expiretion of every period for which existing
licences for the retail sale of spirit or tari are in force, the Collector shall prepare a list,
in a form to be prescribed showing therein the kind of licences proposed to be granted
for the retail sale of spirit or tari for consumption in the vendors premises, for the next
period of settlement.
38. Publication of such list :– The Collector shall–
(a) cause to be conspicuously affixed upon the site of each shop referred to
in the said list a notice to the effect that it is proposed to grant a licence
for the retail sale of spirit or tari thereat, or in the vicinity , for the next
period of settlement;
(b) if any site referred to in the said list is not at the time used for the retail
sale of spirit or tari, cause a notice, to the effect that it is proposed to
grant a licence for the retail sale of spirit or tari there at, or in the vicinity ,
for the next period of settlement, to be proclaimed in the locality by beat
of drum;
(c) send to the Local Bodies extracts re-producing so much of the said list as
relates to shops in the area of such Local Bodies for conspicuously affixing
that in the notice board of their offices;
(d) cause the said list, or any portion thereof, to be published in such other
methods, if any , as may be prescribed for wide circulation;
inviting objections and suggestions, if any , to be submitted before the date as
may be prescribed.
39. Time for preparation and publication of such list :– The list mentioned in
16 THE ODISHA EXCISE ACT, 2008
Section 37 shall be prepared, and published under Section38 at such time as may be
prescribed.
40. Submission of objections and suggestions to Collector :– Objections and
suggestions to any proposal contained in any list prepared under Section 37 may be
submitted to the Collector at any time prior to the date as may be prescribed by–
(a) any person or persons residing in the vicinity of the shop to which such
proposal relates; or
(b) Local Bodies.
41. Grant of licences by Collector and submission of list, objections and
suggestions to Excise Commissioner :– (1) After the date prescribed for receipt of
objections and suggestions the Collector shall consider all the objections and suggestions
submitted under Section 40 and if necessary , revise the said list, and shall decide for
which places licences for the retail sale of spirit shall be granted :
Provided that no objections shall ordinarily be entertained for shops continuing
in an area for more than three years, unless there are special reasons to be recorded in
writing.
(2) The Collector shall there upon submit the said list, as so revised, and the said
objections and suggestions and his own opinion and recommendations, if any , to the
Excise Commissioner.
42. Decision of Excise Commissioner :– (1) The Excise Commissioner shall
consider the list, objections and suggestions so sent to him, and may modify or annul
any orders passed by the Collector and notwithstanding anything contained in Section
6 his orders shall be final subject to approval of the State Government.
(2) The Collector shall grant licence in accordance with the approval of
Government.
43. Application of Sections 37 to 42 to licences for retail sale of intoxicants
other than spirit:– The provisions of Sections 37 to 42 as to licences for the retail sale
of spirit shall apply also in respect of licences for the retail sale, in any local area
specified in any order made by the State Government in this behalf, of any other intoxicant
specified in such order.
44. Exemptions of certain licences from Sections 37 to 43 :–  Section 37 to 43
shall not apply in the case of any licence, which is proposed to be granted –
(a) any person, for the retail sale of any intoxicant during any period not
exceeding six months: or
(b) to any person, for the retail sale of any denatured spirit; or
(c) to any person, for the retail sale of any intoxicant in substitution for a
licence which has been cancelled or surrendered before the expiration of
the period for which it was granted; or
(d) to any medical practitioner, chemist, druggist, apothecary or keeper of a
dispensary , for the retail sale of any intoxicant for medicinal purposes or
(e) to any person having exclusive priviledge granted by the State
Government under Section 20.
17THE ODISHA EXCISE ACT, 2008
45. Fees for terms and conditions and duration of licences, permits and
passes :– (1) Every licence, permit or pass under this Act shall be granted on payment
of such fees, if any , and subject to such restrictions and conditions as may be imposed
and shall be in such form and contain such particulars, as the 1[State Government] may
direct, from time to time.
(2) Every licence, permit or pass under this Act shall be granted for such period,
as may be prescribed.
46. Counterpart agreement by licensee, or exclusive privilege and security
or deposit :– (1) Any authority granting a licence or exclusive privilege under this Act
may require the grantee to execute a counterpart agreement in conformity with the
tenure of his licence, or exclusive privilege and  to give such security for the performance
of such agreement, or to make such deposit in lieu of security , as such authority may
think fit.
(2) No licence or exclusive privilege granted under this Act shall be deemed to
be invalid by reason merely of any technical defect, irregularity or omission in the
licence or exclusive privilege or in any proceedings taken prior to the grant thereof.
(3) The decision of the Excise Commissioner, as to what is a technical defect,
irregularity or omission, shall be final.
47. Power to cancel or suspend licence, permit or pass :– (1) Subject to such
restrictions as may prescribed, the authority granting any exclusive privilege, licence,
permit or pass under this Act may cancel or suspend it irrespective of the period to
which the same relates -
(a) if it is transferred or sublet by the holder thereof without the permission
of the said authority; or
(b) if any duty or fee payable by the holder thereof has not been paid; or
(c) in the event of any breach by the holder thereof or 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
(d) if the holder thereof is convicted of any offence punishable under this
Act or any other law for the time being in force relating to revenue or of
any cognizable and non-bailable offence: or
(e) Where a licence, permit or pass has been granted on the application of
the holder of an exclusive privilege granted under Section 20 on the
requisition in writing of such holde

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