The Sikkim Excise Act,1992

GOVERNMENT
SlKKlt'l
ExrRAORDB.{ARy
PUBLISIIED BY AUTHORIW
';{, '., *,I G AZETT E
Gangtok, Thursday, gth April, 1992 No. 22
GOVERNMENT OF SIKKIM
I,AW DEPARTMENT
GANGTOK
NOTTFICATION
Notification No. 2lLDl92.
Definitions.
Dated Gangtok, the 7th April
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The following Act of the Sikkim Legistative Assemlly having received the assent of
the Governor on 27th day of March, 1992, is hereby published for gengral information:-
THE SIKKIM EXCISF ACT, tes2
( ACT NO. 2 oF ree3)
AN
ACT
to providc [or_the manulacture, possession, salc, transport, import
and export olalcoholic liquor and imposition ofduty o[ excise thcrein and for
matters connected therewit]-rand incidental theieto.
BE it enacte{ by the Legislatgre of Sikkim in the For.ty-third Year o[
tl.re Rcpublic of India as foilows :-
CHAPTER I
Preliminary
Shorttitle,ext- r. (r) This Act may be cqlled the Sikkim Fxcise Act, r99u.
ent ond conr
mencenlefit,
(z) It extends to the whole of Sikkinr.
(:) It shall come into force on such clate as the Government may, bv
noti6cation, appoint.
2, In this Act, unless the gaqtplt olleryise requires,-
(u) 'rtlleer' includes ale, stout, porter and all other fern.rented liquor
usually made fronr malt;
(1r) "to bott]e" u'reans lo tr;nsfer lic;uor from a capk or ocher ve.sel
to a bottle or other receptacle for the purpose ol sale, whether
any process of rectificati-n be en',ploy"d or not, and includes
rebottling;
(.) ''denaturant" means any suf,EtEnce as may be prescril>ed fior ad-
mixture with spirit in ordef to render the nrixture unfit for human
consurpption, whether as a beoer,age, or internally as a medicine,
or in any other way whatsoeyer;
(d) "to denature" means to mix spirit with one or more denaturants'in such manner as may !e i prescribed and lldenaturcd rpirit"
mcans spirit so mixed I
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2
(") "exciseable article" means any alcoholic liluor ior human con"
sunrption or any intoxicating drug htrt does not include rnedicinal
preparations o.q toilet preparations containing alcohol;
"Explanation.. In this clause lhe,g4presslons l,Medicinal pr-eparations" and
"toilet preparations" have the same meaniirg respectively assiqned to, them'
in the Medicinal and Toilet Preparations (Exlise Duties) Act,";15g; 
,
(i) "Fxcise Con-rrnissioner" means tl-re person appointed bv t|e(io'ernnrent to exercise all the powers and to perfcnn all the clrrties
ot the Fxcise Commissioner in Sikkim;
(g) "excise duty" and "countervailing rluty" means such excise duty'
or countelvailing duty, as the case:lay be. as mentioned in eptri.
5r of List II ol the Seventh schedule to the Constitution;
(h) ''Excise Officer" means the Additional Commissiorrer or Joint
Conrrlissioner or Deprity Commissioner or.Assistant Commissio-
. nel or any officer appointed or invested with the porrers rilcler
section S.
(il 'texiise revenue" n-reans revenue derived or derivable
from any cluty, fee, tax, penalty payment (otl-rer than a 6ne
itt-rpost-cl by a CriminalCourt) or cor-rfiscation imposed,made or
orclered under this Act or any other law for the time being
in force relating to liquor or intoxicants;
'" '(i)' '"exp6rt" means to take out of Sikkim;
(k) "Governnrent" means the Government of the State of Sikkim;
i,i "import"'means to bring into Sikkim;
(nr.; "intoxicant" means -
(i) any liquor, or 
.
(ii) any substance which is declared
fication to be an intoxicant for
(") "liquor"means liquid consisting of
includes -
by the Governnrent by noti-
the purposes ol this Act;
or containing alcol'iol and
,t, , ,- spjritr, wine, p3chwai,,beer and an,y substance rvl-rir:h the
Covernment may by notification, declare to be liquor fol the
purposes of thjs ,Act,;, , , ,,,, , ,, .
f xlrl ,rnation - Irr this clause ,"spirill' qr, "*i,re" means piain spirit
nf or above such strength as the Governn'lpnt r,nay, bynotificarion, splcify;
(o) 'rnranLrfacttrre" includes -
every probess; ",tVhether rarrrral or ar-tr'ficial by u,hich
any intoxicant'is'prbduced or. prepared;
redistiliation; and
e_very process lor the -rectification, flar olring,ble-
ndinq or colourir.g of liquor or for the rrdriction
o[ strength of liquor for sale ;
Central Act
of 1955
16
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(i)
(i i)
(iii)
(p) "notifrcation" meahs a hotificationi rpubJished,.in,lthe Official
Gazette ;
by rules made, under this
iiL
il
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(q)
(.)
(')
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lhopl , 
b.ooth, vessel,
j . 1..
(t). 1'
G,)
means
house,
Power to decl-
are wltat shall
be cleented to
be "country
liquor" and
" Foreign liquor
or" respec -
tively.
14'liiile-scle and
retail salc.
4.
Appoitttment o.J g. (,)
Olficers nd
conferntent, dele
gatiott 01'
poi|,r s,
(z)
3
3, The Governrn€nt may, by notifrcation, declare r,'hat, for-the pur-
pl."s of this Act, or any poition'thereof, shall l,e dcemed to be "country
iiq,,o." and "l--orcign liquor" respectively.
T}re Government ntay, by notification, declare with res-
pect either to the u'hole of Sil<kinr 61' to any specified local
"..o orrd as rcgards purchasers generally or any-specified
class of purchasers ond fot general or for anl speci6ed occa-
sion, r.rlhat quantity of any intoxicant-shall, for the purpo-
ses of this Act, be'tl-re limit of a retail sale.
'fhe sale of any intoxicatrt in a,ny qlrantity in excess of the
qrrantity declarled in respect theleof uucier sub-section (r)
siall b" a sale by wholcsale'
^ CHAPTER II
Establishn,ent and Control
T.he aclrr-rinistration o{'tl.re Excise DePrrtiDent ancl the colle-
otion of the excise revenue withir-r any district or u'hole ol
State shall ordinarily be under the charge of the Exq:ise Com-
missioner.
The Government may. by notification applicable to tire whole
o[ the State or to any distr:ict or io any local area compri -
sed therein -
/i\ aonoit.tt an C)fhcer who shall, sultject to such con-
t'rol as the Goverrrtrent l-uay direct, have tlre con-
trol of the aclministratjon of the provisions of this
Act ancl rules l-t-rade thereutrder and the collection
of the excise revenue ;
(ii) appoint any Persoll to exercise all or any ofl the
pnin'".. and t., perform all or -any of the duties cot-r-
i'erred and imposed on an Additional Comnrissidner,
JointConrnrissioner, Deputv Conrmjssioner or
Assistant Commissionel by or under this Act, either
cot-tcurrently with, or in sub-ordination to, or to
the exclusion of the Additiorral Commissionern Joint
Corntlissioner, Deput.y Con-rurissioncr or Assistant
Coutmisioner and subject to such control as the
Government maY direct ;
(iii) appoint ofEcers o[ appropriare educatjonal back-
gior"d for the adnririistration of' the Provisions o1'
ihis Act and the rules nrade thereunder of such cla"
sses and with such designations, Powerrs and duties
as the Coverument maY thinl( fit ;
(iv1 appoint scientific exPerts designated as "State Clle'\ / ,i-ri.ul Examir-rer" o. "State" Assistant Chemical
Examiner" ;
(u) orcle.r tha.t all or any of the powers on duties assig-
ned by or under this Act to any officer appointed
un<ler"clause (iii; shall be exercised and performed
by any Government Officer or any other Person ;
0,i) dtilegate to the Excise Commissioner all or any of'
the -powers conferred upon the Goven-rment- by or
undei this Act except the powers conferred by sec
tion 76 and 77 ; and
(vii) permit the delegation by the Excise Commissione.r
01' Additional Commissioner, Joint Cornmissioner,
Deputy Commissioner or Assistant Conlrrlisionel'
' to any Person or classes of per-sons -specified in ruch
notiGcat-ion of any Powerl conferred or dtrties imp-
posed upon'him by or under this Act.
(,)
(z)
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Restrictions on 6.
import,
Restriction on 7.
export or trans-
port,
Power to prohi- 8.
bit import, exp-
ort or lrans-
port,
Pas,re,s for imp- 9.ort, exPort and
transport,
Licence requi- ro.
red for manu.fa-
cture and sale
of exci,reble ar-
ticles .
4.
CHAPTER III
Import, Export and Transport
No excisabIe articles a'd intoxicant shall be imported unless -(") the Government has given permission either general orspecial, for its import ;
(b) -such conditions (if any) as the Covernment may irnpose,
have been .,a,tisfied ; and
(.) the duiy , if any, payable under chapter V for importation,
exportation or ^transportatjon has been paid or a 'bond 
has
been executed flor payment thereol:
Provided that the Government may, subject to such
con,]itio^s as it tlrinks fit to^ in-rpose, exernpt any excisable
article fronr the provisions ofl this section.
No excisable article or i,toxicant shall be exported or transoortetl
nnless -
(o) the duty, if.any, payable under Chapter V has been paid ora Lron..l has been executed for the payrnent thereof : and
(lr) if'rhe articlc was previously inrporrL<1, the <Jrrty, if .rHy,
ir-nposed on its importation has been paid , '
Provided that the Government rnay, sr_rbject to sr"rch
conditions as it thinks fit to impose, exerirpt ary excisable
articles lrom the provisior-rs ol this section.
The Governn"len(: may, bv notification -
(o) prohibit the import or export of anv excisable articles orintoxicant jnto or fronr Sikkinr o. uny part thereot ; or(b) prohibit the transport oI any excisabll articles or intoxi.-cant either absolutely or in suc'h circumstances as it l..ay,
by notification, specifly.
(t) No excisable article exceeding such c1r-rantity as the Covern-
ntent mav fix by notification either generally or for any spe_
cifiecl locil areai, sh.rll be inrportecl, ?*porr"a or tr.ansjoi'ied
except under a pass :
rovided rh at in case of duty pai<i roreign iiquorother than denaru_red spir.it, such passes shall be" di.pensed
rvith uu]ess the Governr-nent bv notification or otl-rJ.,r,ise,
directs to any local area.
The*pas-ses reqr:ired by sub-seciion (r) may be granted by
the Excise Commissioner.
(:) Tl.re.passes- n.ra.v be eitl.rer general_flor definite period anc] for
particular kinds oi excisable articles or speciai for specified
occa-sions and particular consignrnents only.
CHAPTER IV
Manufacture, Possession and Sale
The Excise Commissioner may grant a Iicence for -
(a) the n.rantifacture o[ excisable artic]es.
(bl the l.>otrling cf liquors;
(:l the rvorking of distillery or brewery;
(d) the possession or use of any materials, nanrely still, utensils,
irnplements or apparatus whatsoever for th; purpose o[
manufacturers and sale ol any excisable articles.
Power_of qx-. I I. The Excise Cotntrrissioner shall exercise the porver to grant licerrce,
cise Commissi- 'rvithdraw or cancel any licence granted under this Act sufi;ect to such
?L!.i-,!!..!'*: restricriorrs ancl condititn, n, nlni be prescribed.wtthdraw dtw
cancel liccnce,
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The Excise Commissioner maYEstablishment
o.f distilleries,
breweries and
warehouses.
Licence required
for depositing
or keeping exci-
sable article or
in toxicant irt
u'areltouse ot'
orher place o.f
storage,
Payment of
duty on rento-
val.frant disti-
ller),, breu'eryt,
wareltouse or
other place qf
stotage.
14 anuJ'ac lure
and sole of liq-
uor in or near
cantowlletlls,
Prohibited sites
./br liquor sho-
ps,
Grant o.f excltt-
sive privilege o.f
tnanuJacture
and sale of
counlry liqltor,
12. (,)
I
1
I
(o) subject to such restrictions and conditions as mav be
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F';i.1"t;.in' n"":1,:tTiril.:i':lTi',1i;:'*":1
brerveries in which liquor nray be manuflactured nnde'
liccnce granted utlc'ler sectiotr I o ;
(h; cliscontiiue an1' such distiller,v or brewely;
t"i establish, or iuthorise- the establishment o[ ware-
' house, wherein excisable article or intoxicant may
be deposited and kept without Payment of duty; and
(d) discontinue any such warehouse.
(z) No distlllery, bre*ery or warehouse as aforesaid shall be
establishecl except b1' ol unclei the ar-rtho'iitvof the Excise
Cotn rri issio ner,
r3. \No person shall, except under the authority-and subject to the terms
u.i,l "o.,,liiions of a licence gronted in that behalf by the Excise Commi'
ssioner, deposit or keep any excisable article or intoxicant itr any rvare-
1.,o,,..,,r. .ril-,". plf". of storage, establishcd or ar,rfl'rorised under this Act.
1+. No excisable articies or intoxicant shali be removed from any dis-
tii]erv, brcwery, warehouse or other place of storage licensed, established
o. orihori.".l tr'nder this Act unless the duty, if any, payable under Chapter
V lras beerr paicl or a bohd has been executed for the Payment thereof.
r 5, Widrin the limits of any nrilitary cantonment and within such distance
fii,r-u those limits as tlre Central Governmerlt may in any c.1se specify, no
licence for the rnanufacture or sale of liquor shall be granted, except with
the rrrevious consent of the Comn-randing Officer'
r6. No liquor shop shall be licensed for retail, nholesale and consumP-
lion of liqtior -
(n) in close proximity.of schonl, - 
hospital, place of worshrp,
factory, or other places of public resolt; or
(lr) in the rtrral areas and other areas as the Government ntay
notifv li-om tirne to tinre.
17. (,) The'Cover:nnlent may gmnt to u"y q:t:o'1,on,such condi-
tions and for s,ch periJd as it mav think fit, tl.re_ exclusive
privilege <rf r'nanufacturing or of supplying or of botl-r to the
iit""'"i vendors any coirntry liq'ot ot intoxicating drug
within anv specified local area'
(r) No g.n,tJ" Jf ,,-,y "*.lu,ive-privilege 
under this section shall
exercise the saml until he has received a licence 'in that
behalf from the Excise Cotntnissioner'
Trans.fer of r 8. (, ) A grantee of ar-r exclusive privilege undel section r 7 shall
exclu"si,e prit'i ' no? let or assign the same tr anv-por-t.ion thereof unless he is
lege. expressly auihorised by a condition made under that
section to do so.
(z) Such Ietting or assigument shall be rr-rade only'to a Person
approved by the Excise Commissioner'
(l) The lessee or assignee shall not exercise any riglrt as such
unless and until Eicise comntsioner has, upoti his application,
granted him a licence to do so.
Mainlenance rg, Eu".y i".rot rvho nranufactures or sells excisable articles under r
artd use o-f mea- license granted under this Ac -
surcs' weigts
and instruments
by liccnsed ven-
dars and manu-
facturers '
6
shall use such rneasures, stanclard weights and instruments
as the Excise Commissioner may specify ancl shall keep in
good condition;
when such nleasures, weights and instruments have beerr so
specified shall, on the requisition by any Excise Officer
duly en-rpowered by the Excise Con-rmissioner in that behalf
at any time to measllre, weigh or test any excisable article
in his possession i1 such rnanner as tl"re sairl Excise Officer
may require.
Prohibition of 20. No licensed vendor and no person in tl-re enrploymerrt of sucir vendor
sale to persons and acting or.r his behalfshall sell-or delirerany li(uoror intoxicants toany
'':'j::,-i!:l !{.! p.rr.,,,., ap'parently of trnder the age of eighteen y.uri o, a student or any uni-t)l cishleen 1,e- t',i,.r,'""iiiri"',,j, lolnrecl persol.r rvhether for consumption by such persorl or by any other
o,ril prr,ro,r,, n4 per-s()l1 and wlretlrer for consurnpliou on ol olf the plet-trises cf suc-h ',,enclor.
Governntent
ntti;fi;rnt.
(o)
(b)
Proltibttion o.f ). t . (, )
entpoyment af
persons under
tlte age o.{ eigh-
een yeats qnd.
o.f wornan,
(:)
Power to close 2?-, (t )
shops letnporu.-
rily.
Power to impose, 23. (r)
duty on import,
export and ffans-
port anr) mawt-
{acttte,
(n)
(t)
(.)
(,1)
(")
(r)
No person rvho is iicenserl to sell foi'eign lic1uc,r or courltry
liquor lor corrsumption in his premises shall, dr-rring the
ho'.irs in which such prernises are kept open for l;uJir.,"ss,
ernploy or pernrit to l>e employed, eifher with or u,it.horit
;'ernuneration, any person nnder the age o[ cighteen years
in any part ol sucl-r premises in which such liquor or r,pir-it
is corrsr-rmed by tire pubiic.
No person who is licensed to sell foreign liquor or country
liquor lor consumption in his pren-rises sl.rall, withr:ut tire
previous permission in 'writr'ng of tl-re Excise Commissioner,
during thr: hours in r,r,hich such prenrises are kept open fbr:
bnsiness, en-rploy or: pern-rr't to be enrployed witli or rl,ithout
;:cmuneration anv woman in any part of such premises in
rvhich liquor is consumed by the public.
Every permission granted under sub-section (z) shall be
endorsed on the iicence, and nray be moclified or lvithrlrarvn.
'fhe District Magistrate or a Sub-I)ivisional Magistrate oi
a Sr:pt:rintendent of Police r-na;,, by notice in rvriting to,tire
liccnsee, require that any shop in rvhich anv excisablc articie
;s sold shail be closecl at slrch tirne or for such period as such
Magistrate or Superintendent of Poltce r-nay think necessarv
lor tl-re preservation of the public peace.
I[' anv riot or unlawfi:l assemblv is apprel-rencled or occurs in
tl're vicinity o[ any shop in rvhich any intoxicant is sold, any
Magistrate or any Police Olficel above the rank of Inspectr:r:
r.r'lro is present, may require suclr shop to be kepc closed for
strcl-r period as he nray rhink necessary.
When any Magistrate or Police Officer makes a direction
uncier sub-section (r) or sub-section (z), he shall forth-
r,vith ir-rfornr tlre Excise Comn-rissioner o[ I'ris action and tl-re
reason thereof.
CHAT'TER V
Duties and Fees
An excise duty or a countervailing cluty, as the case r-nay l-re,
at such rate or rates as the Government may by notification
direct, may be irlposed, eithei' generally or for any specified
local arel, <-rn-
anv cxcisahlc article importecl; or
any excisable article "*po.t"d i o.
any excisable article transported ; or
anl'excisable article manulactured under anv licence granted
under clause; (a) of section ro or'
ar-ry excisable article manulactured in anv distillery or bre-
rvery licensed, established or authorised under this Act:
u" t"?
(r)
(s)
ix
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Ways o.f levying 24.
such duty,
7
Explanation: Duty may be imposed on any article under
this sub-section at differen{ rates according to the purposes flor
which such article is intended to be used, according to the place to
which such article is to be ""116ved 
for consumPtion or according
to tlre varying strengths and quality lor such article.
(z) The Government shall, in imposing^an excise duty.or u "9tt:tervailing duty as aforeasaid and in fixing its rate, be guided
by th Directive Principles specified in article +7 ol the
Constitrrtionot hrdia.
Subject to anv rules that may be made under clause {r) of sec-tion
77: any duty imposed under iection 23 ma.v be levied in any o[ the
ollorving lvays, namely :-
(.) on an excisable ar';icle_ imported -
(i) by paynrent upon or before imp-ortation into the State; or
(ii) by payrent upon issue fbr sale from the warehouse estab]i-
shed or authorised under this Act;
(b) on an excisable article exported by payment in the State
[r'6nr u'hich tlre article is sent ;
(") on an excisal:le article transported by payment upon issue for
sale fronr a warehouse established as authorised under this
Act;
(d) on excisable article manuiactured -
(i) by a rate charged upon the quantity n.ranufactured
under a licence granted under the provisions of clause
(a) of r'ection ro or issr:ed for sale I'r'om a warehoure
established or authorised ut-rder this Act; or
(ii) by a rate upon the quan'.ity produced under a licerrcc
granted urrder the prorrisi6n5 of clause (b) of section
. Io;
(") on spirit or becr rranitfactured in auv distillerv or brewery\' / 
licer"r'.ed, established o.r authorised urrder this Act-
(i) by a rate charged upon the quantity pr:oduced or
issued from the distillery or brewery, as the case may
be, or issued for sale [r'on-r a warehouse established
or autholised under this Act ; or
(ii; in accordance with such scale o[ equivalents calcu-
lated on tl-re guantity of materia]s used or bv the
clcgree of attenuation of the wash or vvort, as the case
nra"y be, as"the Government may prescribe :
Provided that where paynlent is n'rade upon the
issue of an excisabie article lor sale fron.r the u,are-
horrse, il shall be at the rate c,f dutv in force cn the
date of jsstre o[ such article from such warehouse.
Instead of, or in addition to, any duty leviable under this Act, the
Government may accept payment of sum in consicleration of lhe
r-orant o{ any exclnsive privilege unrler section r 7.
Llrrtil provision to contrarv is made by Parliament, the Government
nray 'ler,v rluty-
on ir-rtoxicants or mcdicinal or toilet preparations contain-
ing alcohol r.T,hich are not excisal>le article rn'ithin lhe n-rean-
ing oI this Act;
J:'
$
Payment .fbr
grant of exclu-
site privilege
7g1ty of dut!
on nort-excisa-
ble. arlicles and
articles produ-
ced outside
India,
26.
(a)
(b) 
i;jt'A:"T.:able,article 
prodtrced ou'-side India ar.rd imported
Terms and con-
ditions, .fee
and Jorm of,
and d.uratiort
of licence, per-
mit and pass:
27.
Power to can- 28.
cel or suspend
licence, pcrntit
or pa,ss.
Power to with- 29,
draw licence,
perrnit or 1sass,
(,)
(2)
8
CHAPTER VI
Licenr-e, Perm it and Passes
Every licence, pe-rmit or pass under tl.ris Act shali be grantecl
by sucl-r ot6cei, for such period.rnd subjecr to sirch lestric-
tions ancl on such conditions as ma.y be prescribed,
TI're Iicence granted under sub-secr.ion-
1,t shall be irr such form and payment o[ such fee as may
be prescribed ;
Provided that every licence gran.ed under the Sikkirn
Exr:ise (Abkari; Act, r9 j, *hich "was inlorce in the State
irnrnerliately before the conrrlencentent of this Act shall
be deenred to have been granted ur-rder the cor.re,sponclins
provisions of this Ar:t and sirall, unless previoLrsJ;, cn'n..11".f
rr,rspencled or surrerdered, rernain in force foi the period
lor which it was granted.
Sul>ject to srrch lestrictions as the Government iray pres-
cribe, _tl-re aurhority rvlro Srant{rd any licence, perntit or
lxLss un.lcr th's Act rrray cancei or suspend it
(u) if i is tr-ansflerrerl or sublet bv the holder thereof
. without_ the per:n.rission of the said authority; or
(b) if ar.ry clutv or flee payable by the holder thereof is
not cluly paid ; or
(.) in the ever'rt of any l>reach by the holder. ol" such
licence, perrnit or. pass or bv any of his servants, or
lrr, ;1;1.,.- one actinq on his behalf r,rit.h his e]:press r)r
in-rplied perrnission of any of' the ter.nrs or con<litions
of such licence, pern-rit c;1' pass; or
(dl if the holder thereofl is convicted o[ ar.ry ofl'ence
punishable under this Act or any other lirv for tire
tinle l)eing in lorce relating to revenue, or o[ any
cognizable a"nd non-lrai]able ofI''enc,:, or. of arrv clfence
nurrishat,]e undler the Dangerous Drugs Act, r9lo or
under sectiotts 479 to 489 of the Indlan penal Code,
r86o or Lrncler the Medicinal and Toilet Preparatigns
(Excise Duties) Act. r9 j5 ; or
(") where a- licence, permit 9l pr.. has beeu granted on
the application of the holder of ar.r exlclusive privi-
iege uncler sec,tion r 7 of llis Act, on the r.equi.sition
in rvritin-( of such holcler ; oi'
(f) if the conditjons of the licence or permit or pass
provicle fbr such cancellation or susplr.rsion ar rvill .
When a licence, permit or pass held by anrv per.son is can-
cejled undel clatrse (a), (lr), (.) and (d; of sub-section (r.; .
tlre authority afc,rcsaid nra,y cancel any other lic.nce, 1-1t:rprit
or pass g.onted to_such p,lrson unclerl thls Act or any'other
law for the time being in ibrce relating to excise.
J'he holdt:r shall not be entirled to any compensation for
tl'rc- canccllat-ic>n or suspension of his licence, peririt or I);rss
uncicr t.lr.is "cction r-ror he is entirlecl to r.cfuncl of any'l'ee
paid or cleposit n.rade in respect thereof,
Whenever the aurhority grar-rting a ljcence trnder this -{ct
consiclers tlrat the licence, p".,rit or pa-ss shor-rlcl be cancello<l
or rvitlrdravvn lor any cause other than tl"rose specified jn secfion
28, it shall remit a strm-equal to the alrount of the fee pavable
in respec. thereof ior filteen c1a1,s and r.nav cancei the iiience
ei ther-
(") on the expiratior.r o[_fifteen days' notice in r,vriting
of its intention to clo so ; or
(b) lolthrvith rvichout notice, after recording irs r.ea*
sons in writing tbr iloing so,
(,)
Cenlral Acl
o/'J930
45 of 1B(t0
16 of 1955.
"A
(z)
( r)
(,)
(:)
,S'
When a licence, pernrit or pass is withdrar,vn under sub-
sccrion (r), there shall bc paid to the holder ofthe licence,
pernrit o_r pass, as the case may be, - the amount il'any,
depositecl- as secu-rity or in advance as lees in respect of the
unexPlred Period ot the licence, perntit or pass togethcr
*ith compensation amounting to fiflteen dayi' averige terdays' average tee
parable in respect ol the licence. permit or pass calculated
ir-r the manner specified in sub-sectron (3; :
Pr.ovidgd that where a licence, pernrit or pass .is w,th-
drawn without notice, the anrount of such co,rnensation
shall be twice the amount of such average fees. 
I
(:) The amount of filteen days' average fee-referred to in sub-
section (z) be caiculated in the Following ruanner, rhat is
to say, :_
(i) where the. fee in respect of tlrr: Iicence, pernrit or
:i"r".'T i,i#it ifi f li#f jtli"[:ff
of fifteen ,layi bears to be total i""i.a .i,i" lit"n"e,
permit or pass ; and
(i D 
:il, ;'tr,i.T'*T'..I];1\.;'r:,: t[":.:. 
J:t' ;;':n J::
ence, pernrit or pass during a period of three nronths
or during the aciu:rl per ioiJ lvhichever is le:s, imnre_
ffi:?"1';::i"*'n"withdrawalorthelicence'lo. Anv authority granting a licence under this .\ct nra_v rr:ouir.e the
licensee to cxecute a coltnterpart. agleenlen( in con6tility'with lhe
tenLrre of his lice,ce end to give sLrih security Ibr the perlormance
olt sucl-r ag;r'eer,ent, or to mal<c such cleposit i'lier-r tf security,
as sllch authoritl, may think fit.
J r, (r) No licence granted rrntler this Act shail be deenre d to be
irrva]id hy reason. nrerelv oI a.v tech,ical defect, irreg,lariiy
or omission in the licence in or any ploccecling taken- pr.ioito thr: grar-rt thr,:reof,
(z) The clecision of the Excise Con.rmissioner as to what js a
technical-defect, irregularity or ommission shali be final.
32, A,y holcler of a licence to sell by retail ,nder this Acr may surren-
cler his licence on the oxpira':iorr ot o.c nronth's notice i'r,vriting given by hin-r to the Excise Commissioner: o[ his
intention to s,rrender the saure and on l)ayment ol the f,ee
payable for the licence fbr the whole period fbr r.r,h,ch it
rvould have been current but lbr such surrencler:
Provided that if the Fxcise Commissioner is satisfied that
there is sutficier-rt reason for surrendering such a iicence, he r.nav rernit
the hoider thereo['the sum l"_.pnl,n]rt. on"surrender, or an-v portiion thereof.
Ex;:lanation : The worcl "holder of a licence" nsecl 'in this sectionincltrdc a pcrsoll whose tender, bid and requcst on the prescribre
lbn'n for a licence has be-en acceptecl, although'he nray not actlally lraclp
received the licence.
31.. No person to whor, a ]icence or per,rit has bee. gra,ted underthis Act shalI have any clairl to the renevval thereof o., uor"i'., providecl insection 29 rnv clainr to compensation on the detcrrlir-ration thereo'f.
CHAPTER VII
Offer-rces and Pe.r-ra1ties
3+. Whoe'er. in contra'ention of this Act or any rule, notification ororder nracle or issued under this Act or of ar-rv licence, permit or pass obta-
tted under this Act -
(a) i,r:ports, exports, transports, pos_sesses or sells alty €XC 1
sable article ; or
unexpired periocl of the Iicence
{;
Couuterpurt
agreement by
licensee and
security or de-
posit.
Tet:lutical irre-
gulariiie,s in
licenca.
Surrender of
licence to se!l
hs, retail.
B.t to t'ighl of
renewal and
comPensatioti-
Penaltl' fo'
ulllctvrlitl imp-
port,
trat$polt, md'
nufacture, pos-
session and
tale.
Penalty foraltering or att-
empting to
alter denatured
spirit,
10
(b) manulactures any ;ntoxicant ; or
(.) constructs or works any distillery or brewery ; or
(d; uses, keeps or has in his possessiolr any materials, stil[,
utensil, implement or apparatus wiratsoever for the purpose
o[ manuFacturing any intoxicant or excisable articie j or
' (:) bottles any liquor for- the purpose of sale ; or
(f) removes any intoxicant f,iorn anv distillery, br.ervery, ware-
house licensed or other place of srorage esialrlished t, nrth_
orised under this Act ;
.hrll ,b:, liable to,inrprisonnren-t for a term which may extencl to one yearand shall;rlso be liable to,fine which may extend to ons thousanrl rupees'but
in no case the court shall arvard a s<"nttnce ol in-rprisonment lesi than
three n-rontlrs alrd a fine of five hundred rupees,
3j. Whoever -
(a) alters or attcllrpts to alter, by any means whatsoever, any
denatrrred spirir ; or
(b) has irr his possession any spirit which has been and which
he knows or has reason to believe to have been derived lrom
clenatured spirit, so that such spirit ,ray be used for human
corxu.-rption internally,_ whether as a beverage or ,redicine
or in any other way whatsoever ;
shall be liable in case of.clause^ (a) to irnprisonnrent for a tenn wirich may
extend to five years and also to fine and in case of clause (b) to imprisonlnent
fbr ti term which may extend to two years and to 6ne.
.Penalty /br 36. I[ any Iicensed.manufacturer or a iicense,il vendor or arly person or l.ris
adulteration b,t' ,qlnployceicting on his behalf mixcs or perrnits to be rnixed wrtlr an1, exti-
'iif,liilrrrr", sabic arl iclc nralrulactur.ed, solcl or k"pi "r. expose(l for rale bl hi; a.nv
oi ,iiioi,,l 
- 
o,. noxious drug o;' any article prohibited by lules rrra.ile uncler sgt-clarrse (i)
his servant, of clause (i) o[ section 77 and such nrixing does not a[1ount to an offe1cr:
punishable under section z7z of the Indian Penal Code, or fias in his posses-
sion anv_excisable article in respect of which such adnrixture has beenirrade,
he shall be liabie to imprisonment for a term which rnay extencl to eighteen
nronths or to 6ne which n.ray extend to five thousand .rp."r, or to b6th.
Penalty,.[or y, If :-rny licensed r-rr;rrufacturer or ]ice,sed rcndor or an, person in
.f,raud ,by iris emPloyr-nent and acting on his behalf -licensed manu-
.facturer or rcn-
dor or his
servant.
(u) sells or keeps or exposes for sale as foreiqn liquor, any liquor
rvhich l-re knows or has reason to believE to be couitrru'liq_
nor and such saie does not amou[t to an offence punishable
under section 4t7 or section 4r 8 of the Indjan penal iode ; or
(t ) r.nar.ks any Lrottle, caoe, package or other receptacle con-
r-ain-rry countr.y liquor, or the cork o[ any such bottle, or
deals rvith any bottle, case, -package or other receptacle
containing country liqr.ror with the jntention of causing itto be believed that sucl'r bottle, case, packag", o. oii.,..
receptacle contains foreign liquor. and rr.f, nloi.king or dea_
ling cloes not alnolrnt to an oflence punishable undEr section
482 of the Indian Penal Code ;
he shall be liable to inprisonment for a term rvhich n'ray exter-rd to one year
or to fine whic}r nray extend to'two thousand rupees, ori to both.
Penal.ty fo, 3 8 . (, ) 
. 
I[ any licensed_ vendor, or any person in his en'rployn.renr and
i;:lT:,!':i acti.g o, his behalr -
licensed vendors
or their ser-
van ts,
. enrploys or permits to be er.r.rployed in any part of
his licensed premrses any woman or othei person
in contravention of section zr I
sells any excisable article or intoxicant to a person
who is drunk or intoxicated ; or
\,'
fi
f
I
45 of
t860
45 qf
1860
$
s
I
(u)
(b)
{*
,*
,{}
Penalty .fo,posses,rion of
of' inloxi.t'ant in
respect o.l whiclr
an al/bnce has
been committed,
Penalty .for
consuittption
in cltemist's
slnp etc
Penalry for
rentlerirtg de-
rmlw'cd spiriT
.fit for hunrux
con,tufiPlion.
yenolty.fiit.Jlai-
littt to ptoduce
ltcencc etc, by
licensce or his
SCl'l'(tnt,
Penalt.v for
con tr a tl cn t it.}11
of tlte provi-
sions oJ'the
/lct, rules and
conrliti6115 p1'
li ceitcc ,
11
(") 
::1' il:1",l'.';;l:1,,y' :: #;' t':,.::;"s ;'ffi ; ll
years whether,:for consumption by -such person or
. iJ"T]*"iffixffil; ,lii"rtiliil"",'rconsumption
('r ) no:,T' 
[*lil::'ff:' i,]lil.l ..:,l ix :,, t :','01:' J ":" 
"-
(") pernrits anv person whon-r he knows, or has reason
to believe, to have been convicted of an1, non-baila-
' ble offence, or',who are reputed prostitutes to meet,
;:"1y.:TI.lill."hl';i"-illr:,1.1,':r'""*l'""::tJ::l
he shall be liabte," ,,rxft:';;J'lLoJut,".- wtrich may exrend to six months
or to fiue which nray extend to two tl-rousand rllpees <ri. to both.
(z) \\,hcn any licensed vendor or. any person in his enrploynrent
and acting on his behalf, is charged with permitting dr.unk-
eruless or intoxicatjon on the prenrises o[ such ,enlo., and
it is proved that anv person vvas drunk or intoxicatecl on
such premises, slrali lie on the persorl chargecl to prove
that the vendor and the p"r..,,ri enrployed Uu him 'took
a'll reasonable steps preienting .lrrnkcnness' or intoxica-
tion on such pr-em'ises.
1.9. ,. 
If ary person withotrt law[Lrl authority, has in his possession arrl.qr.ran-
tiry ol'a'y.intoxicarrt. knouirrg thc sa,r. to.lrave bcerr rrrrlarvlirily imp.,i-,e.1 ,
tr',rnsportcd or rnanrrlacrur.cd, or, knowing rlrat the pr.cs61-ibsd cllty iias nor
l>een paicl thereon, he shall be liable tJ i,rprjsonnient 1br a term which
rnay extenrl to two year: and shall also be Iiable to fine of minirnum o[ five hun-dred rupees but not exceeding t\I.o thousand rupees.
4cl. (r ) II an1. sh.mist, drug.qist, apothecarl, or a r]ispcnsary allovys
a,y intoxicant 'rvhich has not bcr:n L.oraficle niedicatecl for
n:ctlicinal purposcs to be consunred on his business prenrises
by any per:son not employed in his business, hc shall'be lia_
ble to imprisonment for a ternr rvhich may extencl td one
year, or to fine rvhich rnay extend to three thousa,ci rupees
or to both,
(:l If any,pcrson not en-rployed as aloresaid consllmes anv such
ir-rtoxicant on suc]r_ prei,ises, he shall be liabre t,: i,-,prison-
nrent or a te,n which may cxtend to three ,ronths orl to fine
whjch mav extend to one thousanil rupees or to both.
4.t , W]roever renclers. or attenrl:ts _to render {it for lrunran consumption
a.n_v si;irit u,hetl.rer rranuflctured in India or not, which has been clenaiured
or ha-s, irr his posscssion, any denatured spirit u,lrich l.ras been render.eri fitlbr htrmarr consumptr'on.or in respect of which any attentpt has been made
to renclcr it so fit, shall be punished rvith inrrpiionrxent lor a term u.hich
nral, extend to t*o years and shall also be punishahle .r,ithfine uhich nray
c.xtt:ncl 1.o t\\,o tlrousancl t"upees.
+2. If any holder of a liccnce, per,rit or pass grantecl uncler this Actor 1ny pet.s{)n in his ernplo-yment_ar'rd acti.ng on his behalf, fails to produce
strch. liccnt'c, pernrit or pass. or, the rlenranJ of any officer dulv ernporvererl
bv the (,overnment in this behalf to n.rake such cienrand, shali l,e j;nbl. t.,
6ne lvhich n-ray extenci to one thousand rllpees.
41, Il any holder of-a licence, per.rit or pass granted under this Act,
or any person in his enrploynrent and acting on his b;halt.
(n) in any case not .provided for._ in section 74, wilfully con_
travenes any rules nrade under section 76 orsection 77 i or
(1,) ra'ilhrlly clocs any act in breach of any of tlre conditions of'
the licence, pcrnrit o' pass for r.rhich a'penarty is not prescri-
bed eisewhere in this Act,
shall be liablr to fine rvhich nray extend ro five thousancl rupees.
Import, export,
trdtlspott, ma-
nufactut'e, sale
or possession b!
One pet.ton On
dccount o;f ano-
ther.
t2
+4. (r) W.l-ren_ any intoxicant has been inrported, ,exported,, trans_ported, manulactLlred or sold or is possess"d ty o.ry personon account ofan,v other perron, and such other plrson knowsor has reason to- believs that su,ch import, 
"*pJri,"i."n.porr,. manuflacture or sale \vas, or that su:h po.rJr.ion i. on hisaccount, the article shall, flor the purposes of this Act, bedeenred, to have. been importe,.i, .*pJ,.t"i ,rrr.io*"a, ,rrrr_flactrrred or sord hv, or ro r,e in trre por."*.ion 
tot 
,'J.].rl o, n",
PersoD.
(r) Nothing in sub.section (r) shall absolve anv person rvholn)ports,.cxports, transports, nrantrfactrrrcs, se]ls or has p,:s.session of :rn intoxicant on account o[ another ,".rnn irt_ltability to any punishment under this a.r'i". I# ,nluluiulimport, .*p?.,, trallspor.t, niallufacrure, .ul"-orl--por.".riono[ such artlcle.
+r. When any offence punishable unrier sectio, 34, sectio, 36, sectionj7, section j8, section 39, section +2, or section 43 is conrmiti"d tv urly
.l^t::",: in the e,.rployT.nt- and actir.rg on behalf or tl. },ot.t". oi"i..ti".n.",permr.t or pass grarired under this Ac1, sucli holdcr shall ol.o-b.',i.,.,.,.d ,.,have hirnseif c,inrnrittecr tr'," oir"n"" l,-,r;;; rr" estarrrishes that a[ dtre a,dreasonable preca.tio,s were exercised by hrm to prevent the comnrission ofsr.tch otlence and shall s,bject ," ,h.-pr'."irior,. oi r".ti*-fi rr"'ir"i.r."rrr"accordinglv,
46' No person other than the actuar orrrender srrall be pLrnished unaer
;T.j?:.i* 
or section 45 rvith inrprisonr.nenr, except in defairlt o[ paynrent
If any Excisc Officcr -
(a) wit]rout reasonable grounds o[ suspension searches or caLlsesto be searched,, any-.piace, under'colour .l ;;;;"tr;d;;;power conferred b,v tlris Act ; or(tr) r'cxatiously.and rrnnecessar.ill,seizcs any property oI any
|:l:?]1,:,r- the prerence of ,seizing o, ."o..liing tol ony o.t1clc Irablc to conlrscatioir urrdcr this Act ; or.
(c) vexatiouslv and rnnecessariry r'ietains, searches or arr.csts
Person ; or
Criminat, liobi-
.l itl o.[ ]irrutr"
,for act.r o[ ser-
YotltS
ImPt isonment
under section +4
or' 45.
Pe6rltl, 611. Pr-
ci se Olficer
naking vayali-
ous seorcht Sei-
2urc, dssenTjon,
arrest or refu-
sing duy, or
being q4iltv oJ
cowordice,
Penalry.for
2[ence5 net
otherwise puni-
shable.
Pevlty Jor at-
temPt to commit
o ffenc",
Enhonced punish
menl aJwr pre-
vious convicticn.
47.
{'
,b
(d) .without lawful excuse ceases or refuses to perlorm ordrarvs himselfl from the dutics of -his otfice,'u.l"r. cxpr-
:1r 11: ;:i f : f : ;*I l;' il[', l],'".*: ",'J :* 
" 
f:l ;x;
ntonth's notice in writing ol his intention to, do ", ; or
(") is guilty o[ cowarclice ;
he shall be ]iable to imprisonment for a term wlrich mayextend to one. year or to fine rvr-rich rlay extend to truol thousan,lrupees or to bo[h.
4S. . If any person i1 c3nvicted of an1,^act in contravention of anyprovisions of this Act or of a,y .rr.r, ,roiifi.ations or or ders ma.de, issueclor given rrnc.ler this A.r,_ [:l ot'r',i.r., a penarty is not prescribecr elsewherein this Act, he shall be liable to fine which'mav cxtend to one thousandruPees.
49. Whoever attenrpts to colnmit any offence or aids
ssion of any offence Punishahlc un.ler this ,4,ct shail be
ment provided lor srrch c,ffcnce.
io.. , ,Ii any-person' aflter having previo,sly been convicted of an offencepunishable under section 34, secti6n 4o or section 4r or under similarpr,ovision 1T u,'y enacturent, rule or notification- repealed by this Acr,subse-que,tly cour,rits and is convicted of an offenie pLrnishable underany_ofthose sections, he shall be lial-,le to twice the funishn.rent whichmight be imposed on first conviction under this Act l
r:r: abets comrt-li-
Ii:ble to punish-
{l
#
1I
tl.
Thinlls liahle
ronf scation,
Of{'enccs I>y
cttntpa ni es,
(Lr)
\2, (r)
13
provided that in the case of conviction for a second or subsequent .
off.:trce under clause (a) or clauses (c) to (f) ^of section 3'4' section 4o or
,""iio,-, fr, h" shall bl'liable to a sentence of ir,prisonment fot.a. term of
not less than one nronth anil with fine, and in the case o[ conviction for a
second or subsequent offence under clause (b) of section 34 or section 4r '
i;;;".. oi in-r1i.i.o,-,1-r1ent for a term ol not less than one vear and with fine.
to 5r. (,) Whenevei: an olfence punislrable under this 'Act has been
comn.ritterl the intoxica nt, materials, still, uter-rsil, inrple-
nrent.rncl.lpparatt]sinrespectoforbynrearrsofwhiclrsuch
offence hr" 1r.". commitiecl shall be liable to confiscation.
(,)Anyintoxicantlawfullvirr-rpo-rted,transported,i]ranuflac.,turerl.anclinpossessiono'.oldalorrgrvithorinadditionto
any intoxica,it *hich is Iiable to confiscationunder sub'section
(r) anrl tl're receptacles, -packages and coverings,in u'hich or
any such intoxicant as 6rst aforesaid, any^ such. materials'
stiil, utensil, irnplement, or aPParatus as aloresaid' is found
ancl the aninral, cart, vessel, 
-iaft or other conve'ance used
in carrying the same shall likewise be liable to confiscation :
Provicled that no anin-ral, calt. vessel,
raft.orotherconveyanceaSaflor.esaidshallbeliableto
confiscattionunlesstheolrynertheleofisprovedtohave
been implicated in the comrnission o[ the of1'ence'
Explanation:ForthepurposesofthisSection..6lA,ner,,in.
clr-r,l"s, in relation to nay anirlal, cart, vessel, raft or otl-rer convey-
allce "
i"i if it is the possession of a minor the guardian o[ such minor'
or
if it is the slrbiect ol a hire-ptrrchase agreenret.rt, the Ferson
in possession thereof under that agreement.
Wl-rere any offence puniohable under this Act is cor.nnritted
b.y a collpan), every Director, I\'lanager, Secretary or ?gent
of tlre conrpany, unless such Director, Manager, Secretary
or agent ptlu.u that the offence rvas cointnitted without his
knnlil",lr:" ol conscrrt, siull be deemed to be guilty of the
offence und shall l,e liable to be proceeded against and Pun-
ished accordinglY'
Notrvithstan<iir-rg anything contained in sub-section'(r),
where an off",li" punishal,le under this Act has been comm-
ittccl by n .o,l',pnny and 't 's proved that the ol{'ence has been
.,,,,1',,',tti".l w'ih tire consent ot' connivance oI ot' i: attrii'ru-
table to any neglect on the part of any otlrer officer or per-
.o.r .orra..n"c] in the nlallagelllent of the affa'rs of the coln-
pany. such otlter officer oi p".son shall also be deenred to
ire'guilty o[ that offence and-shall be liab1e to be proceeded
aq.riist ind punisheci accordingly.
Explanation ; For the PurPoses of this section -
(n) "cot]tpa.try" nleens 
'3' b'ody.colporate a'nd includes a firmor
other assc,ciation ol intlividua'ls ; and
(Lr) ,,Dir.cctor,, in relatior-r to a firn1 ltleans a Pal"tnel of the finn.
51. (r) Whenever arly person is convicted of au offence 
^punishable
uncrler the lrrJri'rio,, of clause (d; or ciause (e) of section 3 4
or section 4r, the court convicting such person nray,.at the
- t.i.tle of passing the sentence ou such Persoll, ask him to
execLlte u' 6o"i for a sum proportionate to 1-ris mea.ns, with
of without sureties to abstiin frorn the commission o[ any
o[Tencepunishabletlnder.thesaidprov.isionsduringsucl-r
period ntt exceeding three vears, as it may direct'
(z)TlreprovisionsoftheCodeofCrinrinalProcedure,r8g8
sha.ll mutantis mutandis aPPlv to all mattel's connected with
such bor-rd as if it were a tbnd to keep the peace.required to
be executed under section ro6 of the said Code'
S+. Whoever abets an offence punishable under this Act slrall, whether
J.,.h ntf".r"" is or js not cornmitted in consequence of such abetment
:rnrl notrvithstanding anvthing containcd in section rr6 o[ il-re Indian Penal
Co,l", b. punished'on tonril"tion lor such abetment, with the same punish-
rrent as i's provirled fol tl"re pr-incipal offence'
(z)
I4l
t
J
DentrtnC.for
sectrt'ity.J67
ahstoining -froru
cttnl.n j55iop ol
certain oJfenccs'
Pcnalry Jor
abetntet't t "
5 oJ' 1898
4g oJ t86o
r4
yenalty .fo, St. Il any licensecl vendor, ol any person in his ernployment or any
scllinll tn per- pers)n ;rcting on lris behalf -
sonsundereigh- (o) in contr.rvention of section zo, sells or delivers any liquor
tecn lecrs, or or ihtoxjcating drug to any person apparentll, uncler the age
employin5l o[ eighteen years ; or
petsons under ' (b) in contraverition of'section zr, employs or permits to be
eightecn years enrployed on any part o[ his licensed premises refen'ed to
oi w6nt6n gJ in that section, any person under the age bf ei-qhteen years
on-v ose' 
n* ,nottT."iivot,T:rHjiJ,{,"il*ir,,", extenir to one rhor.rsanrr rL,pees.
Further provision g(t. Wher.r anything mentioned in sub-section (r) and (r) of section 5r
{or confscation is tbund in circrrmstances which aftbrd reason for believing that an offence
ptrnishable under this Act has been comrnitterl in respect o[ or [1, n1"nrlu
the-reof,, or u,lren sr.rch an offence has been committecl aurJ the offer-r<ler is
nor knolvrt or cannot be lound, the Excise Contntissioner may orcler confis-
cation ol'such thing and, o1 any other thing or aninral found tr used tl-rere-
with rlhich is liable to confiscation as plovidetl under sub-section (r) cl
section 5t :
I'rovided that no such ordet'shal} lre made until the expilation ol one
mont]r fiom the da.tt: of'seizing the thing or anjn.ral in qucslion or u'ithout
hc.rring the yrcrson, it'any, claiming ar'y right 1l',ereto, and the evidencc,
it'any, v.hich he prodr-rc,:s in sitliport of l.ris claim :
Provideil I'uither that if the lhing in queslion is liable to speedy and
natulal dcc.ry, or if the Exci.se Contissioner'is o( oPinion that the sale of
the thint' or aninrai in rluestion wor,ld be fol tlie benelit o{ !ts orvtrer', t}ie
Fxcise Comnrisloner ltlav

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