LexThe rajasthan excise act, 1950
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THE RAJASTHAN EXCISE ACT, 1950
(Act No. 2 of 1950)
[Made by His Highness the Rajpramukh on the 20th day of March, 1950]
CHAPTER I
Preliminary
1. Short title, extent and commencement. - (1) This Act may be called The Rajasthan Excise Act,
1950.
(2) It extends to the whole of 1[the State of Rajasthan] 2[xxxx].
(3) It shall come into force on such date 3 as the 1[State Government may], by notification in the
1[Official Gazette], appoint in that behalf.
2.2 [Omitted].
3. Definitions. - In this Act unless there is something repugnant in the subject or context-
(1) "Beer" includes ale, stout, porter and all other fermented liquors made from malt;
4[(2) "Abu area" means the territory comprised in the Abu Road taluka of Banaskantha district in
the State of Bombay as it existed immediately before the first day of November, 1956];
5[(3) "Denatured" means mixed with such substance and by such process as may be p rescribed
under Section 42 in order to render any spirit unfit for human consumption whether as a
beverage or as a medicine or in any other way whatsoever];
6[(3-A) "Denatured spirituous preparation" means any preparation of denatured spirit or alcohol
and includes liquors, French polish and varnish prepared out of such spirit or alcohol];
(4) "Excisable Article" means and includes-
(i) Spirit, fermented liquor or any alcoholic liquor for human consumption or denatured
spirit or denatured spirituous preparation, or
(ii) Any intoxicating drug, or
(iii) Stills or other appliances for distillation, or
(iv) Fermented wash or other material for distillation, or
(v) Any othe r article which the State Government may, from time to time declare to be an
excisable article for the purposes of this Act.
7[(vi) Heritage liquor.]
(5) "Excise Commissioner" means the Excise Commissioner
appointed by the 8[State Government] under this Act.
(6) "Excise Duty" means any duty of excise imposed by or under this Act on excisable
articles manufactured or produced in 8[those parts of the State of Rajasthan to which this Act
extends];
(7) "Excise Officer" means any officer or person 1[other than the Excise Commissioner],
appointed 9[under Section 9] or invested with powers of an Excise Officer under this Act;
(8) "Excise Revenue" means revenue derived or derivable from any payment, duty, fee, tax
fine (other than a fine imposed by a Court of law) or confiscation imposed or ordered under the
provisions of this Act or of any other law for the time being in force relating to liquor or intoxicating
drugs;
(9) "Export" Means to take out of 2[those parts of the State of Rajasthan to which this Act
extends];
(10) "Fermented liquor" means wine, Pachari (Pachawai) and fermented Tari, and any other
liquor that may from time to time be declared by the 3[State Government] to be fermented liquor;
(11) 4[Omitted]
(12) 5[Omitted]
(13) "Import" means to bring into 6[those parts of the State of Rajasthan towhich this Act
extends];
(14) "Intoxicating drug" means-
6[(i) the leaves, small stalks and flowering or fruiting tops of the hemp plant (Cannabia
Sativa) including all forms known as Bhang, Sidhi or Ganja)];
1. Substituted vide Rajasthan Act No. 38 to 1957
2. Omitted vide Rajasthan Act No. 38 of 1957.
3. Came into force w.e.f. 1-7-1950 vide Notification No. F. 49(1) S.R./50 dt. 20.06.1950, published in Pt.
1 of the Raj Gaz. No. 29 dt. 01-07-1950
4. Inserted vide Rajasthan Act No. 38 of 1957.
5. Substituted vide Rajasthan Act No. 28 of 1961.
6. Inserted vide Rajasthan Act No. 28 to 1961.
7. Inserted vide Noti. No. F. 4(30) FD/Ex/98 Date 9 -7-1998 , Pub. In raj. Gaz. Extr -ordy. Part 4(Ga)(II)
dated 9-7-1998
8. Substituted vide Rajasthan Act No. 38 of 1957
9. Inserted vide Rajasthan Act No. 28 of 1961.
10. Omitted vide Rajasthan Act No. 15 of 1954
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(ii) charas, that is, the resin obtained from the 8[x x x x] 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 drug, or any drink prepared therefrom; and
(iv) any other intoxic ating or narcotic substance which 9[the State Government] may
declare, by notification in the 9[Official Gazette], to be an intoxicating drug, such substance not
being opium, coca leaf or a manufactured drug as defined in the 9[Dangerous Drugs Act,
1930 (Central Act 2 of 1930)];
10[(l4-A) "Lanced Poppy Heads" means the capsules of the opium poppy plant whether in
their original form or cut, crushed or powdered, from which juice has been extracted].
(15) "Liquor" means intoxicati ng liquor and includes spirit of Wine, Spirit, 13[Heritage
Liquor,] Wine, Tari, Pachawar, Beer and all liquid consisting of, or containing alcohol, as also
any substance which the 11[State Government] may from time to time by notification in the
11[Official Gazette] declare to be liquor for the purposes of this Act;
11[(16) "Magistrate" means any Magistrate of the first class];
(17) "Manufacture" includes every process, whether natural or artificial, by which any
excisable article is produced or prepared wholly or partly and also reinstallation and every
process for the rectification, reduction, flavoring, blending or coloring of liquor;
1[(17-A) "Molasses" means the mother liquor produced in the final stage of the manufacture
of sugar or Khandsari sugar by the vacuum pan p rocess or open pan process from sugarcane or
gur;]
(18) "Pachawai" means fermented rice, millet or other grain whether mixed with any liquid
or not and any liquid obtained therefrom whether diluted or undiluted;
(19) "Place" includes a house, building, shop, room, booth, tent, vessel, boat, raft 2[vehicle]
and enclosure;
(20) "Sale" with its grammatical variations includes any transfer otherwise than by way of
gift;
(21) "Spirit" means any liquor containing alcohol obtained b y distillation, whether it is
denatured or not;
2[(21-A) "State" or "State of Rajasthan" means the new State of Rajasthan as formed by
Section 10 of the State Reorganization Act, 1956 (Central Act 37 of 1956);]
4[(21-B) "Still" includes any part thereof, and any other apparatus for distillation or
manufacture of spirit;]
1. Inserted vide Rajasthan Act No. 8 of 1985
2. Inserted vide Rajasthan Act No. 06 of 2007
3. Substituted vide Rajasthan Act No. 38 of 1957
4. Inserted vide Rajasthan Act No. 28 of 1961.
5. Omitted vide Rajasthan Act No. 38 of 1957.
6. Substituted vide Rajasthan Act No. 38 of 1957
7. Substituted vide Rajasthan Act No. 28 of 1957
8. Omitted vide Rajasthan Act No. 28 of 1961.
9. Substituted vide Rajasthan Act No. 38 of 1957
10. Inserted vide Rajasthan Act No. 01 of 1986
11. Substituted vide Rajasthan Act No. 38 of 1957
12. Substituted vide Rajasthan Act No. 28 of 1961
13. Inserted vide no F.4(30) FD/Ex./98 dated 09-07-1998
3
(22) "Tari" means fermented or unfermented juice drawn form any kind of palm tree;
(23) "To bottle" means to transfer from a cask or other vessel to a bottle, jar, flask or other
receptacle fo r the purpose of sale, whether any process of manufacture or rectification be
employed or not, and bottling includes rebottling:
5[(24) "Tola" means a weight of 180 grams troy or 11.638 grams: and]
(25) "Transport" means to move from one pl ace to another within [those parts of the State
of Rajasthan to which this Act extends.]
4. Power of 7[State Government] to declare what is to be deemed "liquor". - (l) The State
Government may, by notification in the Official Gazette, declare any substance to be "liquor" for
the purposes of this Act or any portion thereof.
(2) The State Government may, in like manner and for the like purposes, declare what shall
be deemed to be "Country Liquor" and 'Foreign Liquor" respectively.
5. Power of 6[State Government] to declare limit of sale by retail. (1) The State
Government may, by notification in the Official Gazette declare with respect either to all the
territories of the State of Rajasthan to which this Act extends or to any local area comprised
therein and as regards purchasers, generally or for any specified class of purchasers, generally or
for any occasion, what quantity of any excisable article shall, for the purposes of this Act be the
limit of sale by retail.
(2) The sale of any excisable article in any quantity in excess of the quantity declared in
respect thereof under Sub -section (1) as the limit of sale by retail shall be deemed to be sale
wholesale.
6. Possession by wife, clerk or servant. - When any excisable article is in the possession of
a person's wife, clerk or servant on account of that person, it shall, for the purpose of this Act, be
deemed to be in the possession of that person.
Explanation. - A person employed temporarily or on a particular occasion in the capacity of
a clerk or, servant is a clerk or servant within the meaning of this section.
7. Saving of enactment relating to customs. - Nothing contained in this Act shall affect the
provisions of any law relating to customs for the time being in force or any rule or order to be
thereunder.
1. Substituted vide Rajasthan Act No. 08 of 1985
2. Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No. 2(27)
Vidhi/2/2006, dt, 6.6.2007.
3. Inserted vide Rajasthan Act No. 38 of 1957
4. Inserted vide Rajasthan Act No. 28 of 1961
5. Substituted vide Rajasthan Act No. 28 of 1961
6. Substituted vide Rajasthan Act No. 38 of 1957
4
CHAPTER II
Control and Establishment
8. Control of the Excise Department. - (l) The control of the administration of the Excise
Department shall, subject to the directions of the 1[State Government] vest in the Excise
Commissioner.
9. Appointment of Commissioner and Excise Officers. - 2[(1)] The 1[State Government]
shall appoint an Excise Commissioner and may appoint as many Additional Excise
Commissioners as may be deemed necessary, for the whole of 4[those parts of the State of
Rajasthan to which this Act extends].
4[(1-A) The [State Government] may also appoint such and so many other persons, as it
thinks fit and necessary to be: -
(i) Joint Excise Commissioner;
(ii) Deputy Excise Commissioners;
(iii) District Excise Officer;
(iv) Assistant Excise officer;
(v) Other Excise Officers.]
(1-B) The 1[State Government] may prescribe duties and powers to be performed a nd
exercised by each officer or class of officers appointed under Sub-sections (1) and (1-A).
(2) The 1[State Government] may delegate to the Excise Commissioner such powers of the
[State Government] conferred by this Act, as it may specify, excep t the power to make rules
thereunder.
(3) The 1[State Government] may also authorise the Excise Commissioner to delegate to any
of his subordinate officers such of his powers under this Act as may be specified.
4[9-A. Appeals and Revision.- (1) An appeal shall lie-
(a) to the Excise Commissioner from any order passed by an Excise Officer under this
Act, and
5[ (b) 6[to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of
the Rajasthan Value Added Tex Act, 2003(Act No. 4 of 2003),] from any order passed by the
Excise Commissioner under this Act otherwise than on appeal:
7[Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof
of payment of 75% of the amount of the demand created by the order appealed against.]
(2) Any appeal under Sub-section (1) may be preferred at any time within sixty days from the
date of the order complained of.
(3) The decision of the Excise co mmissioner or the Division Bench of the 5[Rajasthan Tax
Board] as the case may be, on such appeal shall, subject to the result of revision, if any,
under Sub-section (4), be final.
(4) 5[The Division Bench] of 8[the Rajasthan Tax Board] may revenue may revise any order
passed on appeal by the Excise Commissioner.
1. Substituted vide Rajasthan Act No. 38 of 1957
2. Substituted vide Rajasthan Act No. 08 of 1951
3. Substituted vide Rajasthan Act No. 15 of 2011
4. Inserted vide Rajasthan Act No. 28 of 1952
5. Substituted vide Rajasthan Finance Ac 2001 (No. 5 of 2001)
6. Substituted vide Rajasthan Act No. 06 of 2007
7. Added vide Rajasthan Act No. 14 of 1989
8. Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No. 2(27) Vidhi/2/2006, dt,
6.6.2007
5
(5) Any revision under Sub -section (4) may be preferred at any time within thirty days from the
date of the order complained of.
1[9-B. Bar of jurisdiction of Civil Courts. - No civil Court shall have jurisdiction to
entertain any suit or proceeding to set-aside or modify:
(a) any original order passed by an officer competent to do so under the provision of the
Act, or
(b) any order passed under, or referred to in Section 9-A.]
10. Appointment of officers and conferring powers.- (1) The 2[State Government] may-
(a) empower any officer to perform the acts and duties mentioned in Chapter VIII, and
(b) order th at all or any of the powers and duties assigned to an officer of the Excise
partment under this Act shall, subject to the provisions thereof, be exercised and
performed by any officer other than an officer of the Excise Department or by any other
person.
3[10-A. Establishment of check-post and inspection of goods while in movement – (1) The
excise commissioner may, with a view to prevent or check evasion of excise duty, by
notification in the 1[Official Gazette], direct the setting up of check -posts at such places
and for such period as may be specified in the notification,. Every o fficer or official, who
exercises his powers and discharges his duties at such check -posts by way of inspection
of documents produced and goods being moved, shall be its Incharge.
(2) Notwithstanding anything contained in sub-section (1), The Excise Commissioner may
, by notification in the 1[Official Gazette], declare any existing check -post established by
any other department of the 1[State Government] to be the check -post for the purposes of
this section and may appoint any officer or official to act as the Incharge of the check -
post for the purpose of this section.
(3) The driver or person Incharge of vehicle or carrier carryi9ng axcisable articles shall-
(a) carry with him the permit, pass, bill and bilty:
(b) stop the vehicle or carrier at such check-post
(c) Produce all documents for inspection of the Incharge of the check-post; and
(d) allow documents for inspection of goods/excisable articles.
Explanation- for the purpose of this section “vehicle or carrier” shall include any
means of transportation including an animal to carry goods from one point to another.]
1. Substituted vide Rajasthan Finance Act. No. 08 of 1998
2. Substituted vide Rajasthan Act. No. 38 of 1957
3. Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No. 2(27) Vidhi/2/2006,
dt, 6.6.2007
7
6
CHAPTER III
Import, Export and Transport
11. Import of excisable article. - No excisable article shall be imported unless: -
(a)the 1[State Government] has given permission, either general or special, for its import;
(b) such conditions (if any) as the 1[State Government] impose, have been satisfied, and
(c) the duty (if any) imposed under Section 28 has been paid or a bond has been executed for
the payment thereof.
12. Export and Transport of excisable article .- No excisable article shall be exported
unless -
(a) the duty (if any) imposed under Section 28 has been paid or a bond has been executed for
the payment thereof, and
(b) such conditions (if any) as the 1[State Government] may impose, have been satisfied.
13. Power of 1[State Government] to prohibit, import, export and transport of excisable
article. - The 1[State Government] may, by notification in the 1[Official Gazette]: -
(a) prohibit the import or export of any excisable article into or from the 1[territories to which
this Act extends or any part thereof];
(b) prohibit the transport of any excisable article.
14. Passes necessary for import export and transport. - No excisable article exceeding
such quantity as the 1[State Government] may prescribe by notification in the 1[Official Gazette]
either generally for 1[all the territories of the State of Rajasthan to which this Act extends] or for
any local area comprised therein shall be imported, exported or transported except under a pass
issued under the provisions of the next following section:
2[X X X X]
Provided also, unless the 1[State Government] shall otherwise direct, that no pass shall he
required for transport of any excisable article or intoxicating drug exported under a pass issued by
an officer duly authorised in this behalf from any place beyond the limits of 1[those parts of the
State of Rajasthan to which this Act extends] to any other place beyond the said limits.
15. Grant of passes for import, export and transport. - (1) Passes for the import, export or
transport of excisable article may be granted by the Excise Commissioner 4[or by an Excise
Officer duly empowered in this behalf] subject to such restrictions as the 1[State Government]
may impose in this behalf from time to time.
(2) Such passes may either be general for definite periods and kinds of articles or drugs or
special for specified occasions or particular consignments only.
1. Substituted vide Rajasthan Act. No. 38 of 1957
2. Omitted vide Rajasthan Act. No. 22 of 1958
3. Substituted vide Rajasthan Act. No. 38 of 1957
4. Inserted vide Rajasthan Act. No. 28 of 1952
8
7
CHAPTER IV
Manufacture, Possession and Sale
16. Manufacture of excisable article prohibited except under the provisions
of this Act. - (l) (a) No excisable article shall be manufactured,
(b) no hemp plant (Cannabis Sativa) shall be cultivated,
(c) no portion of the hemp plant (Cannabis Sativa) from which intoxicating drug can be
manufactured shall be collected,
(d) no liquor shall be bottled for sale,
(e) no Tari producing tree shall be tapped,
(f) no Tari shall be drawn from any tree, and
(g) no person shall use, keep or have in his possession any materials, still, utensil,
implement, instrument or apparatus whatsoe ver for the purposes of manufacturing any
excisable article, except under the authority and subject to the terms and conditions of a
Licence granted in that behalf by the Excise Commissioner 1[or by an Excise Officer duly
empowered in this behalf].
(2) No distillery, brewery or pot-still be constructed or worked except under the authority and
subject to the terms and conditions of a licence granted in that behalf by the Excise
commissioner.
17. Establishment or licensing of distilleries and ware houses. - Subject to such
restrictions or conditions as the 2[State Government] may impose, the Excise Commissioner may-
(a) establish a distillery or pot -still in which spirit may be manufactured under a Licence
granted under this Act;
(b) discontinue any distillery or pot-still so established;
(c) Licence the construction and working of a distillery or pot -still or brewery on such
conditions as the 1[State Government] may impose;
(d) establish or Licence a w arehouse wherein any excisable article may be deposited and
kept without payment of duty; and
(e) discontinue any warehouse so established.
18. Removal of excisable article from distillery etc.- No excisable article shall be removed
from any distillery, brewery pot-still, warehouse or other place of storage established or licensed
under this Act unless the duty (if any) payable therefore under this Act has been paid or a bond
has been executed for the payment thereof.
19. Possession of excisable articles in excess of the quantity prescribed by the 2[State
Government] prohibited except under permission. - (1) No person not being licenced to
manufacture, cultivate, collect or sell any excisable article, shall have in his p ossession any
quantity of such article in excess of such quantity as the 2[State Government] has, under Section
5, declared to be the limit of sale by retail, except under a permit granted by the Excise
Commissioner 1[or by an Excise Officer duly empowered in that behalf].
(2) Sub-section (1) shall not extend to
(a) any foreign liquor (other than denatured spirit) in the pos session of any common
carrier or warehouse man as such, or
1. Inserted vide Rajasthan Act. No. 28 of 1952
2. Substituted vide Rajasthan Act. No. 38 of 1957
8
(b) 3[Omitted]
(3) A licenced vendor shall not have in his possession at any place other than that authorised
by his Licence, any quality of any excisable article in excess of such quantity as the
1[State Government] has under Section 5 declared to be the limit of sale by retail, except
under a permit granted by the Excise Commissioner 5[or by an Excise Officer duly
empowered in that behalf].
(4) Notwithstanding anything contained in the foregoing sub -sections, the 4[State
Government] may by notifica tion in the 4[Official Gazette] prohibit or restrict the
possession by any person or class of persons, or subject to such exceptions as may be
specified in the notification, by all persons 1[in those parts of the State of Rajasthan to
which this Act extend s] or any specified area or areas thereof, of any excisable articles
either absolutely or subject to such conditions, as it may prescribe.
20. Sale of excisable articles without Licence prohibited. - No excisable article shall be
sold without a Licence from the Excise Commissioner 5[or any Excise Officer duly
empowered in that behalf];
Provided that-
(1) a person licensed under this Act to cultivate or collect the hemp plant (Cannabis Sativa)
may sell without a Licence those portions of the plant from which any intoxicating drugs
can be manufactured to any person licensed under this Act to deal in the same or to any
office whom the Excise Commissioner may prescribe;
(2) a licence for sale in mor e than one district of those parts of the State of Rajasthan to
which this Act extends shall be granted with the previous approval of the 1[State
Government]; and
(3) nothing in this section applies to the sale of any foreign liquor legally procured by any
person for his private use and sold by him or by auction on his behalf or on behalf of his
representatives in interest upon his quitting a station or after his decease.
21. Sale of excisable article. - No liquor shall be bottled for sale, and no, excisable article
shall be sold, otherwise than in accordance with the terms and conditions a Licence
granted in that behalf.
22. Prohibition of sale, etc. to certain persons or in certain manner or circumstances. -
(1) No licenced vendor and no person in the employ of 6[such vendor or acting] on his
behalf hall sell or deliver any liquor or intoxicating drug -
(a) to any person apparently under the age of 18 years, or
(b) to any person of unsound mind, or
(c) to any soldier on duty and in uniform except with the permission of the proper officer
of the unit to which the soldier belongs.
Explanation. - The provisions of this sub -section apply whether the liquor or intoxicating
drugs is sold or delivered to a person for consumption by himself or by any other person
and whether the sale or delivery is for consumption on the prem ises of the vendor or
otherwise.
1. Substituted vide Rajasthan Act. No. 38 of 1957
2. Inserted vide Rajasthan Act. No. 28 of 1952
3. Omitted vide Rajasthan Act. No. 22 of 1958
4. Substituted vide Rajasthan Act. No. 38 of 1957
5. Inserted vide Rajasthan Act. No. 28 of 1952
6. Substituted vide Rajasthan Act. No. 28 of 1961
9
(2) No such vendor or person as aforesaid shall sell or deliver any liquor or intoxicating drug
in exchange whether wholly or in part, for jewellery, clothes, arms or household utensils.
23. Prohibition of employment of children under the age of 18 years, or women and of
certain other persons.- (1) No person who is licensed to sell 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 18 years or any leper or any person suffering from an infectious disease in any
part of such premises in which such liquor or spirit is consumed by the public.
(2) No person who is licensed to sell Foreign Liquor for consumption on his premises shall,
without the previous permission in writing, of the Excise Commissioner 1[or an Excise
Officer duly empowered in that behalf] during the hours in which such premises are kept
open for business, employ or permit to be employed either with or without remuneration
any women in any part of such premises in which liquor is consumed by the public.
(3) Every permission granted under Sub-section (2) shall be endorsed on the Licence and may
be modified or withdrawn.
24. Grant of exclusive privilege of manufacture, etc. - Subject to the provisions of Section
31, the Excise Commissioner may order the grant to any person of a Licence for the
exclusive privilege-
(1) of manufacturing or of supplying by wholesale, or of both, or
(2) of selling by wholesale or by retail; or
(3) of manufacturing or of supplying by wholesale or of both and of selling by retail, any
Country Liquor, 3[Foreign Liquo]r or intoxicating drug within any local area of 2[those
parts of the State of Rajasthan to which this Act extends].
26. Grantee of exclusive privilege may let or assign. - Subject to the conditions of his
Licence, the grantee of any exclusive privilege may let or assign the whole or any portion
of his privilege; but no lessee or assignee of such privilege or portion of a privilege shall
exercise any rights as such unless and until a Licence has been granted to him by the
Excise Commissioner on application made by the grantee.
27. Recovery by grantee of exclusive privilege of sums due to him. - Any grantee lessee or
assignee as aforesaid may recover from any person holding under him any money due to
him in his capacity of a grantee, lessee or assignee, as if it were an arrear of rent
recoverable under the law for the time being in force with regard to land - holder and
tenant: Provided that nothing contained in this sec tion shall affect the right of any such
grantee, lessee or assignee to recover by civil suit any such amount due to him from any
such person as aforesaid.
1. Inserted vide Rajasthan Act. No. 28 of 1952
2. Inserted vide Rajasthan Act. No. 08 of 1982
3. Substituted vide Rajasthan Act. No. 38 of 1957
10
CHAPTER V
1[Duties, Fees and Surcharge]
28. Duty on excisable articles. - An excise duty 2[or a countervailing duty as the case may
be], at such rate or rates as the 3[State Government] shall direct, may be imposed either generally
or for any specified local area, on any excisable article imported or exported, or transported or
manufactured, cultivated or collected under any Licence granted under this Act, or manufactured
in any distillery, pot-still or brewery established or licensed under this Act.
Duty may be imposed under this section at different rates according to the places to which
any excisable arti cle or intoxicating drug is to be removed for consumption or according to the
varying strength and quality of such article.
1[“28-A. Surcharge for mitigating natural or manmade calamities - (1) Any excisable article
chargeable with duty under section 28, sh all be chargeable with surcharge at such rate not
exceeding 50 percent of the duty chargeable on such excisable article under section 28, as may be
notified by the State Government, for the purpose of mitigating natural or man -made calamities like
drought, flood, epidemic, public health exigencies, fire etc.
(2) The surcharge chargeable under sub-section (1) shall be in addition to any duty under section 28.
(3) Except as otherwise provided in sub -section (1), provisions of this Act shall, so far as may be ,
apply in relation to the surcharge, leviable under sub-section (1) as they apply in relation to the duty
leviable under section 28.
(4) Save as provided in sub -section (3), the State Government may make rules for collection of
surcharge leviable under this section.
(5) The surcharge collected under this section shall be utilized for the purpose of mitigating natural
or manmade calamities like drought, flood, epidemic, public health exigencies, fire etc.”.
29. Manner of levying duty - Subject to such rules regulating the time place and manner of
payment, as the 3[State Government] may prescribe, such duty may be levied in such one or more
ways as the 3[State Government] may by notification in the 3[Official Gazette] direct.
30. Payment for exclusive privilege. - Instead of or in addition to any duty leviable under this
chapter, the Excise Commissioner may accept payment of a sum in consideration of the grant of
the Licence for exclusive privilege under Section 24.
4[30-A. Interest payable on failure to pay excise revenue. - If the amount of any duty, fee
or other demand due against any person under this Act or the rules made thereunder is not paid
till the due date as prescribed, he shall be liable to pay on the amount due simple interest 5[at such
rate, as may be notified by the State Government from time to time]from the day next following
the day on which the payment of such duty, fee or demand became due:
Provided that where as a result of any order of the competent authority, the amount on which
the interest was payable under this section has been reduced, the interest shall be reduced
accordingly and the excess interest paid, if any, shall be refunded.]
6[Explanation. - Where both the excise revenue and interest are outstanding, the part
payments made shall be appropriated first towards excise and than towards interest].
1. Substituted vide Notification. No. F.3(4)FD/Ex/2015 Part-Loose Jaipur date 01-06-2020
2. Inserted vide Rajasthan Act. No. 28 of 1952
3. Substituted vide Rajasthan Act. No. 38 of 1957
4. Substituted vide Rajasthan Act. No. 08 of 1985
5. Substituted vide Rajasthan Act. No. 06 of 2003
6. Added vide Rajasthan Finance Act. 2001(Act No. 05 of 2000)
11
1[ 30-AA. Power to reduce or waive interest in certain cases:- Notwithstanding anything
contained in this Act, the Excise Commissioner may, on an application made in this behalf by
licensee and after recording his reasons for so doing, reduce or waive the amount of any interest
payable by the Licensee under this Act, if he is satisfied that –
(a) to do otherwise would cause genuine hardship to the Licensee having regard to the
circumstances of the case; and
(b) the Licensee has co -operated in any proceeding for the recovery of any amount due from
him.]
1- Inserted vide Rajasthan Act. No. 14 of 1989
12
CHAPTER [ VI]
Licences, Permits and Passes
31. Form and conditions of Licences, etc - Every licence, permit or pass granted under this
Act, shall be granted-
(a) by such authority,
(b) on payment of such fees (if any),
(c) subject to such restrictions and on such conditions,
(d) in such form and containing such particulars, and
(e) for such periods,
as the 1[State Government] may prescribe by rules either generally or for any class of
licences, permits or passes or as the 1[State Government] may direct for any particular Licence,
permit or pass.
32. Saving of Licences in force at the commencement of this Act. - Every Licence which
was granted under any provision of the Excise Acts or Laws repealed by this Act, shall be
deemed to have been granted under the corresponding provision of this Act and shall (unless
previously cancelled, suspended, withdrawn or surrendered under this Chapter) remain in force
for the period for which it was granted.
33. Power of authority granting Licence to require execution of counter part agreement
etc.- Any authority granting a Licence under this Act may require the grantee to execute a counter
part agreement in conformity with the tenor of his Lice nce 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.
34. Power to cancel and suspend licences. - (1) Subject to such restrictions as the 1[State
Government] may prescribe, the authority granting any licence, permit or pass under this Act may
cancel or suspend it-
(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 be not duly paid; or
(c) in the event of any breach by the holder of such Licence, permit or pass or by his
servants, or by anyone acting on his behalf with his express or implied permission of any of the
terms or conditions of such licence, permit or pass; or
(d) if the holder thereof is convicted of any offence punishable under this Act or any, other
law for the time being in force relating to revenue or of any cognizable and non -bailable offence
or any offence punishable under the 1[Dangerous Drugs Act, 1930 (Central Act 2 of 1930)] or any
law relating to merchandise marks or or any offence punishable under sections 482 to 489 (both
inclusive) of the Indian penal code, 2[X X X X] or
(e) where a licence, permit or pass has been granted on the application of the grantee of an
exclusive privilege under this Act, on the requisition in writing of such grantee; or
(f) if the conditions of the licence, permit or pass provide for such cancellation or
suspension at will.
(2) When a licenc e, permit or pass held by any person is cancelled under Sub-section (1), the
authority aforesaid may cancel any other licence, permit or pass granted to such person under this
Act or any other law for the time being in force relating to excise, revenue or under 1[The Opium
Act. 1887 (Centeral Act 1 or 1787)].
1. Substituted vide Rajasthan Act. No. 38 of 1957
2. Omitted vide Rajasthan Act. No. 38 of 1957
13
(3) The holder of a licence, permit or pass shall not be entitled to any compensation for the
cancellation or suspension thereof under this section nor to a refund of any fee paid or deposit
made in respect thereof.
35. Further power to cancel licences. - (1) Whenever the authority which granted a licence,
permit or pass under this Act considers that such licence, permit or pass should be cancelled for
any cause other than those specified in Section 34, "it may, on remitting a sum equal to th e
amount of the fees payable in respect thereof for fifteen days, cancel the licence either-
(a) on the expiration of fifteen days' notice in writing of its intention to do so, or
(b) forthwith without notice.
(2) When a licence, permit or pass is cancelled under this section any fee paid in advance or
deposit made by the Licensee in respect thereof shall be refunded to him after deducting the
amount (if any) due to the 1[State Government].
(3) If any licence, permit or pass be cancelled under Clause (b) of Sub -section (1) in addition
to the sum remitted as aforesaid, there shall be paid to the Licensee such further sum (if any) by
way of compensation as the Excise
Commissioner may direct.
36. Surrender of licence to sell by retail. - Any holder of a licence to sell by retail under
this Act may surrender his licence on the expiration of one month's notice in writing given by him
to the Excise Commissioner of his intention to sur render the same and on payment of the fee
payable for the licence for the whole period for which it would have been current but for such
surrender.
Provided that if the Excise Commissioner is satisfied that there is sufficient reason
for surrendering such a licence, he may remit to the holder thereof, the sum so payable on
surrender or any portion thereof.
Explanation. - The words 'holder of a licence' as used in this section include a
person whose tender or bid for a licence has been accepted although he may not actually have
received the licence.
37. No renewal of licence or compensation on determination or non - renewal of licence
claimable. - No person to whom a licence has been granted under this Act shall have any claim to
the renewal of such licence, or to any claim for compensation on the determination 2[or non-
renewal thereof].
38. Technical irregularities in licence. - (1) No licence granted under this Act shall be deemed
to be invalid by reason merely of any technical defect, irregularity or omission in the licence, or
in any proceedings taken prior to the grant, thereof.
(2) The decision of the Excise Commissioner as to what is a technical defect, irregularity or
omission shall be final.
1. Substituted vide Rajasthan Act. No. 38 of 1957
2. Substituted vide Rajasthan Act. No. 28 of 1961
14
CHAPTER [ VII ]
General Provisions
39. Measures, weights and testing instruments. - Every person who manufactures or sells
any excisable article under a licence granted under this Act, shall be bound-
(a) to supply himself with such measures, weights and instruments, as the Excise
Commissioner may prescribe and to keep the same in good condition; and
(b) when such measures, weights and instruments have been prescribed, on the requ isition
of any Excise Officer duly empowered in that behalf, at any time to measure, weight or test any
excisable article in his possession in such manner, as the said
Excise Officer may require.
40. Recovery of Excise Revenue. - All excise revenue, including all amounts due to the
1[State Government] by any person on account of any contract relating to excise revenue, may
without prejudice to any other mode of recovery, be recovered from the person primarily liable to
pay the same or from his surety (if any), as arrears of land revenue or in the manner provided for
the recovery of public demands by any law for the time being in force, in case of default made by
a holder of a licence the Exc ise Commissioner 2[or an Excise Officer duly empowered in that
behalf] may take the grant for which the licence has been given under management at the risk of
the defaulter, or declare the grant forfeited and result it at the rest and the loss of the defau lter.
When a grant is under management under this section, the Excise Commissioner or an Excise
Officer duly empowered in that behalf may recover as excise revenue any moneys due to the
defaulter by any lessee or assignee:
Provided that no licence for an exclusive privilege granted under Section 14 shall be
forfeited or re-sold without the sanction of the authority granting the licence.
3[Provided further that notwithstanding anythin g to the contrary contained in any
law for the time being in force the amount recoverable under this section shall be the first charge
on the property of such person liable for payment of said amount].
4[40-A. Special mode of the recovery. - (1) Not withstanding anything contained in the Act
any law, for the time being in force or contract to the contrary, the District Excise Officer may, at
any time or from time to time, by notice in writing, a copy of which shall be sent to the defaulter
at his address last known to the District Excise Officer, require,-
(a) any person from whom any amount is due or may become due to the defaulter who has
failed to pay due amount on the demand by the District Excise Officer, or
(b) any person who holds or may subsequently hold any money for or on account of such
defaulter, to pay, into the Government Treasury or the bank authorised to receive money on
behalf of the 1[State Government], in the manner specified in the notice, either forthwith or upon
the money becoming due from him or being held by him, within the time specified in the notice
(not being before the money becomes due or is held), so much of the money as is sufficient to pay
the amount due from the defaulter or the whole of the money whe n it is equal to or less than
amount.
1. Substituted vide Rajasthan Act. No. 38 of 1957
2. Inserted vide Rajasthan Act. No. 28 of 1952
3. Added vide Rajasthan Act. No. 08 of 1998
4. Inserted vide Rajasthan Act. No. 05 of 2001
15
Expla1ation: - For the purposes of this section "defaulter" means a person who is
primarily liable to pay any excise revenue or any amount due to State Government from him on
account of any contract relating to excise revenue and who d oes not pay such revenue or, as the
case may be amount by due date and includes his surety.
(2) The authority issuing a notice under (Sub -section (1) may, at any time or from time
to time, amend or revoke any such notice or extend the time upto three months for making any
payment in pursuance of this notice.
(3) Any person making any payment in compliance with a notice issued under Sub -
section (1) shall be deemed to have made the payment under the authority of the defaulter, and
the treasury receipt or the challan of the bank for such payment shall constitute a good any
sufficient proof of discharge of the liability of such person to the extent of the amount specified in
the receipt or the challan.
(4) Any person discharging any liability to the defaulter after service on him of the
notice issued under Sub -section (1) shall be personally liable to the State Government to the
extent of the liability discharged, or to the extent of the amount of demand, whichever is less.
(5) Where a person to whom a notice under Sub -section (1) is sent proves to the
satisfaction of the District Excise Officer that the money demanded or any part thereof is not due
to the defaulter or that he does not hold any money for or on account of the defaulter, then
nothing contained in this section shall be deemed to be required such person to pay any such
money or part thereof, as the case may be, to the District Excise Officer.
(6) The provisions of this section shall be without prejudice to any action that may be,
taken for the recovery of the arrears.
41. Power of State Government to make rules. - (1) The State Government may make
rules for the purpose of carrying out the provisions of this Act or other law for the time being in
force relating to excise revenue.
(2) In particular and without prejudice to the generality of the foregoing provisions, the
State Government may make rules-
(a) regulating the delegation of any powers by the Excise Commissioner;
(b) prescribing the powers and duties of officers of the Excise DepartmExcerpt shown. Open the full act in Lexace.