The TRIPURA EXCISE ACT, 1987

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Published in the
EXTRAORDINARY ISSUE OF TRIPURA GAZETTE
Agartala, Friday, September 11, 1987 A.D
Bhadra 20, 1909 S. E.
GOVERNMENT OF TRIPURA
LAW DEPARTMENT
No. F- 2(l)-LAW/LEG/87                          Dated, Agartala, the  3rd August,  1987.
The following Act of the Tripura Legislative  Assembly received assent of the
Governor on 27.6.1987 and is hereby published for general information.
A. B. Paul.
Deputy Secretary, Law.
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Tripura Act No. 12 of 1987.
THE TRIPURA EXCISE ACT, 1987.
AN
ACT
to consolidate  and  amend the Laws relating to duties of excise in Tripura.
BE it enacted by the Tripura Legislative  Assembly  in the   Thirty   Eighth   year of
the Republic of India as follows :-
CHAPTER— I
Preliminary
1.   Short title, Extent and Commencememt :-
(1) This Act may be called the Tripura Excise Act, 1987.
(2) It extends to the whole of Tripura.
(3) It shall come into force immediately.
2. Definitions :-  (1) In this Act unless there is anything repugnant in the subject or
context,
(a) “beer” includes ale, stout, porter and all other fermented liquor made from
malt; and such other substances as the State Government may specify on
this behalf.
(b) “bottle” means to transfer liquor from a cask or other vessel to a bottle or
other receptacle for the purpose of sale, whether any process of rectification
be employed or not; and includes re-bottling.
(c) “Collector” means the Collector of the District and includes any officer
appointed by the State Government to exercise and perform all or any of
the powers and functions of the Collector under this Act ;
(d) “denaturant” means any substance prescribed for admixture with spirit in
order to render the mixture unfit for human consumption ;
(e) “denature” means mixing of sprit with one or more denaturants in such
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manner as may be prescribed for the purpose of rendering it unfit for human
consumption ;
(f) “excisable article” means :-
(a) any alcoholic liquor for human consumption ; or
(b) any intoxicating drug; “but does not include medicinal and toilet
preparations containing alcohol or any intoxicating drug”.
“Explanation” :- In this clause the expressions “medicinal preparations and toilet
preparations” have the same meaning as assigned to it in the “Medicinal and
Toilet Preparations (Excise Duties) Act, 1945.”
(g) “excise duty” and “countervailing duty” means any such excise duty or
countervailing duty, as the case may be, as is mentioned in entry 51 of
List—II in the Seventh Schedule to the Constitution,
(h) “Excise Commissioner” means the officer appointed under Sec
(i) “Excise officer” means the Collector or any officer or other person appointed
or invested with powers under section 5 ;
(j) “Excise Revenue” means revenue derived or derivable from any duty, fee,
tax, payment (other than a fine imposed by a Criminal Court) or confiscation
imposed or ordered under this Act or any other law for the time being in
force relating to liquor or intoxicating drugs ;
(k) “export” means to take out of Tripura otherwise than across a customs
frontier as defined by the Central Government;
(1) “import” (except in the phase “import into India”) means to bring into
Tripura otherwise than across a customs frontier as defined by the Central
Government ;
(m) “Intoxicant” means —
(i) any liquor, or
(ii) any substance from which liquor may be distilled and which is declared
by the State Government by notification in the Tripura Gazette to be
an intoxicant for the purpose of this Act or
(iii) any intoxicant drug ;
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(n) “intoxicating drug” means —
(i) the leaves, small stalks and flowering or fruiting tops of the Indian
hemp plant (Cannabissativa L.), including all forms known as bhang,
siddhi or ganja;
(ii) charas, that is. the resin obtained from the Indian hemp, plant, which
has not been submitted to any manipulations other than those necessary
for packing and transport;
(iii) any mixture, with or without neutral materials of any of the above
forms or intoxicating drug, or any drink prepared there from ; and
(iv) any other intoxicating or narcotic substances or any fermenting agent
which the State Government may specify in this behalf by notification,
such substance or agent not being opium, cocaleat, or a manufactured
drug, as defined in the Narcotic Drug and Pschycotropic Substances
Act, 1985.
(o) “Liquor” means intoxicating liquor and includes all liquid consisting of or
containing alcohol and any substance which the State Government, by a
notification may declare to be liquor for the purpose of the Act.
(p) “manufactures” includes —
(i) every process whether natural or artificial, by which any intoxicant is
produced or prepared (including the topping of tari producing trees
and the drawing of tari from trees).
(ii) every process for the rectification, flavouring, blending, or colouring
of liquor or for the reduction of liquor for sale ; and
(iii) re-distillation,
(q) “Notification” means notification in the Tripura Gazette.
(r) “Pachwal” 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 net include beer :
(s) “Place” includes building, house, shop, booth, vessel, raft, vehicle and tent;
(t) “Prescribed” means prescribed by rules made under this Act;
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(u) “sale” includes any transfer otherwise than by way of gift ;
Explanation :- The supply of liquor by a club, mess, institute, society, lodge or
other similar organisation by whatever name called to its member or their guest
whether on payment of price or of any fee or subscription or not shall be deemed
to be a sale within the meaning of this clause ;
(v) “State Government” means the State Government of Tripura.
(w) “Spirit” means any liquor containing alcohol obtained by distillation,
whether it is denatured or not;
(x) “tari”  means fermented or unfermented juice drawn from any coconut,
palmyra ; date or other kind of palm tree; and
(y) “transport” means to remove from one place to another within the State of
Tripura.
3. Power to declare “country liquor” and “foreigon liquor” :- The State
Government may, by notification, declare what, for the purpose of this Act or
any portion thereof, shall be deemed to be “country liquor” and “foreign liquor”
respectively.
4. Definition of retail and wholesale :-
(i) The State Government may, ‘by notification, declare with respect either to
whole of Tripura or to any specified local area, and as regards purchasers
generally or any specified class of purchasers and either generally or for
any specified occasion, what quantity of any intoxicant shall, for the purpose
of this Act, be the limit of a retail sale.
(2) The sale of any intoxicant in any quantity in excess of the quantity declared
in respect thereof under sub-section (1) shall be deemed to be a sale by
wholesale.
CHAPTER— II
Establishments, Control, Appeal and Revision.
5. Establishments, delegation and withdrawal of powers :-
(1) The administration of the Excise Department and the collection of the excise
revenue within a district shall ordinarily be under the charge of the Collector.
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(2) The State Government may, for the whole of Tripura    or any   specified
local area,
(a) appoint an officer of the Government to be the Excise Commissioner
who shall, subject to such control as the State Government may direct
from time to time be in charge of the administration of the provisions
of this Act and rules made thereunder including collection of excise
revenue;
(b) appoint any other person to exercise all or any of the powers and to
perform all or any of the duties, conferred and imposed on a Collector
by or under this Act, either concurrently with, or in subordination to,
or to the exclusion of, the Collector and subject to such control as the
State Government may direct;
(c) appoint any other officers of the Excise Department, ‘ to perform such
powers and duties of the excise officer as the State Government may
think fit ;
(d) appoint officer of the designation ‘Public Analyst’ to be in-charge of
scientific analysis of samples and materials in relation to administration
of this Act ;
(e) order that all or any of the powers and duties assigned by or under this
Act to any officer appointed under clause (c) of this sub-section shall
be exercised and performed by any servant of the Government. or any
other person ;
(f) delegate to the Excise Commissioner, all or any of the powers conferred
upon the State Government by or under this Act, except the powers to
make rules;
(g) withdraw from any officer or person all or any of the powers or duties
conferred or imposed upon him by or under this Act; and
(h) permit the delegation by the Excise Commissioner or the Collector, to
any person or classes of persons specified in such notification, of any
powers conferred or duties imposed upon him by or under this Act.
6. Control, Appeal and Revision :-
(1) The Collector shall in respect of all proceeding under this Act, be subject
to the control of the Excise Commissioner.
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(2) Orders passed under this Act or under any rule made hcreunder shall be
appealable in such cases, to such authorities and under such procedures as
may be prescribed-
3) The State Government may revise any order passed by the Collector or the
Excise Commissioner or by any officer execising the powers of an appellate
authority under any rule made under this Act.
CHAPTER—III
Import, Export and Transport.
7. Restriction on Import
 :-
(1) No intoxicant shall be imported unlessnless —
(a) the State Government has given permission, either general or special,
for its import;
(b) such conditions (if any) as the State Government may impose have
been satisfied ; and
(c) the duly (if any) payable under Chapter V has been paid or a bond has
been executed for the payment thereof;
Provided that the State Government may subject to such conditions (if any) as it
thinks fit to impose, exempt any intoxicant from provisions of this sub-section.
8. Restriction on Export or Transport :-  No intoxicant shall be exported or
transported unless —
(a) the duty (if any) payable under Chapter V has been paid or a bond has been
executed for the payment thereof;
(b) such conditions, if any, as the State Government may impose, have been
satisfied:
Provided that the State Government may subject to such conditions (if any) as it
thinks fit to impose, exempt any intoxicant from the provisions of this section.
9.   Power to prohibit Import, Export or Transport :- The State Government may
by notification.
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(a) prohibit the import or export of any intoxicant into or from the State of
Tripura or any part thereof, or
(b) prohibit the transport of any intoxicant, either absolutely or in such
circumstances as it may by notification specify.
10. Pass for import, export or transport :-
(1) No intoxicant exceeding such Quantity as the State Government may
prescribe by notification either generally or for any specified local area,
shall be imposed exported or transport, except under a pass ;
(2) The pass required by Sub-section (1) may be granted by the Collector ;
(3) Such pass may be either general for definite period and particular kind of
intoxicants, or special for specified occasions and particular consignments
only.
CHAPTER—IV
Manufacture, Possession and Sale
11. Licence required for manufacture :-
(a) No intoxicant shall be manufactured,
(b) no hemp plant (Cannabis Sativa) shall be cultivated.
(c) no portion of the hemp plant (Cannabis Sativa) from which an intoxicating
drug can be manufactured or produced shall be collected,
(d) no liquor shall be bottled for sale,
(e) no distillery or brewery shall be worked, and
(f) no person shall use, keep or. have in 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 subject to the terms and conditions of a license 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 license under this section by the person in possession of the
tree, for the purpose of being used solely in the manufacture of gur or molasses,
or for the purpose of being used for the preparation of food for domestic
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consumption not exceeding a limit of four litres.
12. Drawing of tari in notified area :-
Notwithstanding anything contained in the proviso to section 11;
(a) no tari producing tree shall be tapped or
(b) no tari shall be drawn from any tree, in any local area specified in this
behalf by the State Government by notification, except under the authority
and subject to the terms and condition of a license granted in that behalf by
the Collector :
Provided that, when any exclusive privilege of manufacturing tari has been
granted under section 20, the State Government may declare that the written
permission given by the grantee to draw tari shall have the same force and
effect as a license granted by the Collector under this section:
Provided also that in any local area specified by notification under this section,
the State Government may by notification, declare that this section shall not
apply to tress tapped or tari drawn under such special conditions as the   Excise
Commissioner may prescribe.
13. Establishment of distilieries, breweries or warehouse :-
(1) The Excise Commissioner may,
(a) subject to any restrictions imposed by the State Government establish,
or authorise the establishment of distilieries or breweries, in which
liquor any be manufactured under a license granted under section 11;
(b) discontinue or other for discontinuation of any such distillery or
brewery;
(c) establishment or authorise the establishment of warehouse wherein
any intoxicant may be deposited and kept without payment of duty;
(d) discontinue or order for discontinuation of any such warehouse,
(2) No distillery, brewery or warehouse, as aforesaid, shall be established except
by, or under the authority of the Excise Commissioner.
14. License required for depositing or keeping intoxicant in warehouse or other
place of storage :- No person shall, except under the authority and subject to
the terms and conditions of a license granted in that behalf by the Collector,
deposit or keep any intoxicant in any warehouse or other place of storage
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established, authorised or continued under this Act.
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, authorised or continued
under this Act, unless the duty (if any) payable under Chapter V has been paid
or a bond has been executed for the payment thereof-
16. Subject to the provision of the Act :- No person shall have in his possession
any intoxicant,
(i) in excess of the quantity declared under section 4 to be the limit of retail
sale; and
(ii) not obtained from a licensed vendor except under a permit granted by the
Collector:
Provided that the restriction of this section shall not apply to a person possessing
tree and drawing tari therefrom not exceeding, four litres for domestic
consumption.
17. (1) A licensed vendor shall not have his possession at any place other than that
authorised by his license any intoxicant in excess of such quantity as the
State Government may under section 4 declare to be the limit of retail sale
except under a permit granted by the Collector in that behalf.
(2) Notwithstanding anything contained in the foregoing provision if the State.
Government thinks fit so to do on the ground of health, morality or public
order, it may, by notification, prohibit either absolutely or subject to such
conditions as it may prescribe the possession of any intoxicant by all persons
generally or by any specified class or classes of persons.
18. License required for sale :-  No intoxicant   and    no   portion of a hemp   plant
(Cannabis Sativa) from which an intoxicating drug can be manufactured or
produced, shall be sold except under the authority and subject to the terms and
conditions of a license granted in ‘that behalf by the Collector in conformity
with general instructions issued by the State Government in respect of settlement
of any class or class of vend Licenses :
Provided that —
(1) a license for such sale in more than one district shall be granted only by, the
Excise Commissioner or by a Collector specially authorised in that behalf
by the Excise Commissioner ;
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(2) a cultivator or owner of any hemp plant (Cannabis Sativa) may sell-with-
out a license, those portions of the plant from which an intoxicating drug
can be manufactured or produced, to any person licensed for the purpose
under this Act, to any officer whom the Excise Commissioner, may authorise
to purchase or receive the same,
(3) no. license shall be required for any of the following sales, namely :-
(a) the sale of foreign liquor lawfully procured by any person for his private
use, within the permissible limit when such sale is made by such person
himself or on his .behalf upon his quitting a station, or on behalf of his
representatives in interest after his decease.
(b) the sale of tari lawfully possessed,and intended to be used in the
manufacture of gur or molasses; or
(c) the sale of tari lawfully possessed and intended to be used in the
Manufacture of bread to a person holding a permit to use tari for the
purpose of making bread ; 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 intoxicating article, or
(ii) for the preparation of any intoxicating article, or
(iii) for the preparation of any article for sale.
19. Manufacture and sale of liquor in or near cantonments :-  Within the limits
of any military cantonment and within such distance from those the as, the
Central Government may in any case prescribe, no license for Manufacture or
sale of liquor shall be granted except with previous consent of Commanding
Officer,
20. Grant of exclusive privilege for manufacture and sale of country liquor or
intoxicating drugs :-
(1) The State Government may grant to any person, on such   condition   and
for such period as it may think fit the exclusive privilege for one or more of
the following purposes, namely :-
(a) manufacturing;
(b) supplying by wholesale ;
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(c) supplying by retail sale any country liquor or intoxicating drugs within any
specified local area ;
Provided that public notice shall be given of the intention to grant any such
exclusive privilege and that any objection made by any person residing
within the area affected shall be considered before an exclusive privilege
is granted.
(2) No grantee of any privilege under sub-section (1) shall exercise the some
unless on until he has received a license in that behalf from the Collector
or the Excise Commissioner.
21. 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 authorised, by a
condition made under that section to do so.
(2) Such letting or assignment shall be made only to a person approved by the
Collector or if the letting or assignment extends to more than one district
by the Excise Commissioner.
(3) The lessee or assignee shall not exercise any rights as such unless and until
the Collector or the Excise Commissioner or as the case may be, has upon
his application, granted him a license to do so.
22. Maintenance and use of measures, weights and instruments by licensed
manufactures and vendors :- Every person who manufactures or sells any
intoxicant under a license granted under this Act —
(a) Shall supply himself with such standard measures, standard weights and
instruments duly stamped and verified by the competent authority as the
Excise Commissioner may prescribe’ and.shall keep the same in good
condition ; and
(b) When such measures, weights or instruments have been so prescribed,
shall, on the requisition of any Excise Officer duly 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,
23.   Employment of young   persons or   woman by licensed vendors :-
(1) No person who is licensed to sell foreign liquor or country spirit for
consumption on his premises shall, during the hours in which such premises
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are kept open for business, employ or permit to be employed, either with or
without remuneration, any person under the age of twentyone years, 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 or country spirit for consumption
on his premises shall, without the previous written permission of the Excise
Commissioner; during the hours in which such premises  are kept open for business,
employ or permit to be employed,  either with or without remuneration, any
woman, in any part of such premises in which such liquor is consumed by the”
public.
(3) Every permision granted under sub-section (2) .shall be endorsed on the license
and may be modified or withdrawn.
24. Power to  close shops temporarily :-
(1) The District. Magistrate or a Sub-Divisional Magistrate, may by notice in to the
‘license require that any shop in which any intoxicant is said shall be closed at
such time or for such period as such Magistrate may think necessary for the
preservation of the public peaces and maintenance of law and order.
(2) If any riot or unlawful assembly is apprehended or occurs in the vicinity of any
shop in which any intoxicant is sold, any Magistrate or any Police Officer of or
above the rank of Sub-Inspector present, may require such shop to be kept
closed for such period as he may think necessary.
(3) When any Magistrate or Police Officer makes a direction under sub-section (1)
or sub-section (2) he shall forthwith inform the Collector of his action and the
reason therefor.
CHAPTER— V
DUTY
25. Power to impose duty on import, export, transport and manufacture :-
(1) An excise duty or a countervailing duty, as the case may be, at such rate or rates
as the State Government may direct from time to time, may be imposed either
generally or for any specified local area, on —
(a) any excisable article imported, or .
(b) any excisable article exported, or
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(c) any excisable article transported, or
(d) any excisable article (other than tari) manufactured under any license granted
in respect of clause (a) of section 12, or
(e) any hemp plant (Cannabis Sativa) cultivated, or any portion of such plant
collected, under any license granted in respect of clause (b) or clause (c) of
section 12, or
(f) any excisable articles manufactured in any distillery or brewery licensed,
established, authorised or continued under this Act.
Explanation :- Duty may be imposed on any article under these sub-section at
different rates according to the varying strength and quality of such article.
(2) An excise duty or a countervailing duty as the case may be at such rate or rates
as the State Government may direct, may be imposed, either generally or for
any specified local area on any tari drawn under any license granted under sub-
section (1) of section 12.
26. Ways of levying such duty :- Subject to any rules made under section 88 any duty
imposed under section 25 may be levied in any of the following ways :-
(a) on an excisable article imported :-
(i) by payment, upon or before importation, in the state of Tripura.
(ii) by payment upon issue for sale from a warehouse established, authorised
or continued under this Act,
(b) on an excisable article exported — by payment in the State of Tripura or
(c) on an excisable article transported —
(i) by payment in the district from which the article is sent, or
(ii) by payment upon issue for sale from a warehouse established, authorised
or continued under this Act.
(d) on intoxicating drugs manufactured, cultivated or collected,
(i) by a rate charged upon the quantity manufactured under a license granted
in respect of the provisions of section 11, clause (a) issued for sale from a
warehouse established, authorised or continued under this Act, or
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(ii) by a rate assessed on the area covered by, or on the quantity or outturn of,
the crop cultivated or collected, under, a license granted in respect of the
provisions of section 11 clause (b) or clause (c),
(e) on spirit or beer manufactured in any distillery or brewery licensed, established,
authorised or continued under this Act,
(i) by a rate charged upon the quantity   produced    in    or issued    from   the
distillery or brewery, as the case may be, or issued    for   sale   from a
warehouse established, authorised or continued under this Act,
(ii) in accordance with such scale of equivalents calculated on the quantity of
materials used, or by the degree or attentation of the wash or wort, as the
case may be, as the State Government may prescribe ; and
(f) on tari drawn under a license granted under sub-section (1) of section 12 :-by a
tax on each tree from which the drawing of tari is permitted : Provided that,
where payment is made upon the   issue   of an   excisable   article for sale from
a warehouse, it shall be at the rate of duty in force on the date of issue of such
article from such warehouse ;
Provided also that no tax shall be levied in respect of any tree from which tari is
drawn only for the manufacture of gur or molasses and under such special
conditions as the Excise Commissioner may prescribe.
27. Payment for Grant of Exclusive Privilege.
Instead of, or in addition to any duty leviable under this Act, the State Government
may direct payment of a sum to be fixed by it in consideration of the grant of
any exclusive privilege under section 20.
CHAPTER—VI
Licenses, Permits and Passess
28. Preparation of list of places for which it is proposed to grant license for .
the retail sale of spirit :-
Before the expiry of every period for which existing licenses for the retail sale
of spirit are in force the Collector shall prepare a list in a form prescribed by the
Excise Commissioner showing what licensees it is proposed to grant for the
retail sale of spirit,for consumption on the vendors’ premises, for the next period
of settlement.
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29. Publication of such list —
(1) The Collector shall —
(a) cause to be conspicuously affixed upon the site of each shop referred to in
said list a notice ‘to the effect that it is proposed to grant a license for the
retail sale of spirit 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, cause a notice to the effect that it is a proposed to grant a license
for retail sale of spirit thereat, or in the vicinity for the next period of settlement,
to be proclaimed in the locality by beat of drum;
(c) send to the Chairman or Administrator of each Municipality an extract
reproducing so much of the said list as relates to shops in the
Municipality; and
(d) cause the said list, or any portion thereof, to be published in such
other method (if any) as may be prescribed.
(2) When an extract is sent to the Chairman or Administrator of any
Municipality under clause (c) of sub-section (1), he shall :-
(i) Cause a copy of the extract to be conspicuously affixed at the central
office of the Municipality concerned ; and
(ii) Send  to each member of each ward committee (if any) a copy of so
much of the extract as relates to shop situated in his ward-
30. Time for preparation and publication of such list :-
The list mentioned in Section 28 shall be prepared’and shall be published under
Section 29, at such time as may be prescribed in this behalf.
31. Submission of objections and opinions to Collector :-
(1) Objections to any proposal contained in any list prepared under Section 28
may be received, at any time prior to the date prescribed in this behalf
from :-
(a) Persons paying municipal rents and residing in any municipality to
which such proposal relates or, if any such Municipality is divided
into wards, in the ward to which such proposal relates or in any ward
adjoining such ward; or
(b) (in the case of shops not situated in any Municipality) persons owning or
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occupying land or residing in the vicinity of the shop to which such proposal
relates; or
(c) the District Magistrate.
(2) Such objections must be submitted to the Collector :-
Provided that in any Municipality they may, at the option of the objector, be
submitted to the Chairman or Administrator of the Municipality.
(3) Every Chairman or Administrator of a Municipality to whom an extract has been
sent under Section 29, shall send to the Collector, by a date prescribed by rule
made in this behalf.
(i) objections  (if any) :  to the proposals contained in the extract which, may
be received by the Chairman, or the Administrator from persons paying
municipal rates, before that date and
(ii) any opinion which the Chairman or the Administrator may wish to record
on the said proposals.
32. Grant of licenses by Collector and submission  of list with  objections and
opinions to Excise Commissioner.
(1) After the date prescribed for the receipt of objections and opinions submitted
under Section 31 the Collector shall consider the same,- and shall, if
necessary, revise the said list, and shall decide for what places licenses for
the retail sale of spirit shall be granted, and may, in his discretion, grant
licenses accordingly.
(2) The Collector shall then forthwith submit the said list, as so revised and
the said objections and opinions and his own opinion to the Excise
Commissioner.
33. Finality of decisions of Excise Commissioner :-
The Excise Commissioner shall consider the list of objection and opinion sent
to him -and may modify or annual any order passed or license granted by the
Collector, and not withstanding anything contained in section 6, his orders shall
be final.
34. Application of sections 28 to 33 to licenses for retail sale of intoxicants
other than spirit :-
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The provisions of sections 28 to 33 as to licenses for the retail sale of spirit shall apply
also in respect of license 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.
35. Exemption of  certain licenses from sections 28 to 34 :-
Section 28 to 34 shall not apply in the case of any license which it is proposed to
grant
a)  to any person, for the retail sale of any intoxicant, during any period not exceeding
one month; or
(b) to any person,   for the sale of any denatured spirit;  or
(c) to any person, for the retail sale of any intoxicant in substitution for a license
which has been cancelled or withdrawn or surrendered before the expiration of
the period for which it was granted ; or which has lapsed on the death’ of the
person to whom 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 medical purposes.
36. Fees for terms, conditions, and form of, and  duration   of    licenses,  permits
and passes—Every license,  permit or passed under this Act —
(a) shall be granted—
(i) on payment of such fees (if any),  and (ii) subject to such restrictions and on such
conditions and
(b) shall be in such form and contain such particulars as the State Government may
direct.
37. Grant of license, permit etc. :-
Every license, permit or pass under this Act shall be granted for such period is may be
prescribed.
38. Counterpart agreement by license, and security or deposit :-
Any authority granting a license under this Act may require the grantee to execute a
counterpart agreement in conformity with the tenor of his licence, 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.
39. Technical defects, irregularities and omissions :-
(1) No license granted under this Act shall be deemed to the invalid by reason
19
merely of any technical defect, irregularity or omission in the license or in any
proceedings taken to the grant thereof.
(2) The decision of the Excise Commissioner as to what is a technical defect,
irregularity or omission, shall be final.
40.    Power to cancel or suspend license, permit or pass :-
(1) Subject to such restrictions as the State Government may prescribe, he
authority who granted any license, 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 thereof, or by any of his
servants, or by any one acting on his behalf with his express or implied
permission, 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 any offence punishable
under the Narcotic Drug and Pschycotropic Substances Act, 1985 or
under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or
under any section which has been introduced into the Indian Penal
Code by section 3 of that Act (Act XLV of 1860); or under the Medical
and Toilet Preparations (Excise duties) Act, 1945 ; or
(e) if the holder thereof is punished for any offence under the Customs
Act, 1962 or
(f) Where a license, permit or pass has been granted on the application of
the holder of any exclusive privilege granted under section 20 on the
requisition in writing of such holder ; or
(g) if the conditions of the license, permit or pass provided for such
cancellation or suspension at will.
(2) When a license, permit or pass held by any person is cancelled under clause
(a), clause (b), clause (c), clause (d), or clause (e) of sub-section (1) the
authority aforesaid may cancel any other license, permit or pass granted to
such person by, or by the authority of, the State Government under this
20
Act, or under the Narcotic Drugs and Pschycotropic Substances Act, 1985.
(3) The holder of a license, permitor pass shall not be entitled to any
compensation for its cancellation or suspension under this section, or to
the refund of any fee paid or deposit made in respect thereof.
41. Power to withdraw license :-
(1) Whenever the authority who granted any license under this Act considers
that the license should be withdrawn for any cause other than those specified
in section 40, it may withdraw the license either :—
(a) on the expiration of fifteen days notice in writing of its intention to do
so, or
(b) forthwith, without notice.
(2) if any license be withdrawn under sub-section (1), the said authority shall,
pay to the licensee such sum (if any), by way of compensation, as the Excise
Commissioner may direct.
(3) When a license is withdrawn under sub-section (1), any fee paid in advance,
deposit made by the licensee in respect thereof shall be refunded to him
after deducting the amount (if any) due to the Government.
42.   Surrender of license :-
(1) Any holder of a license granted under this Act to sell an intoxicant may,
uniess his license is liable to cancellation or suspension under section 40
surrender the same on —
(i) the expiration of one month’s notice in writing given by him to the
Collector of his intention to surrender it, and
(ii) payment of the fees payable for the license 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 a license, he may direct the licensing authority to
remit to the holder thereof the sum so payable on surrender, and any fees
paid in advance, or any portion of such sum or fees.
(2) Sub-section (1) shall not apply in the case of a licensse for the sale of any
country liquor or intoxicating drug in the exercise of an exclusive privilege
granted under section 20.
21
Explanation :- The words “holder of a license” as used in this section, include
a.person whose, tender or bid for a license has been accepted, although he.
may not actually have received the license.
43. Bar to right of renewal and to compensation :-
No person to whom a license has been granted under this Act shall. have any claim to
the renewal of such license, or, save as provided in section 41 any claim to,
compensation on the determination thereof.
CHAPTER—VII
Departmental Management or Transfer.
44. Power of Collector to take grants under management or to transfer them :-
If any holder of a license granted under this Act, or any person to whom an exclusive
privilege has been granted under section 20, contravenes any provision of this Act, or
any made hereunder, or makes default in complying with any rendition imposed upon
him by such license or privilege, or
if any holder of a license granted under this Act surrenders the same under Section
42,
the collector may (in the case of a license, after the cancellation or surrender thereof
and, in the case of an exclusive privilege, at any time) —
(a) take the grant under management, at the risk and loss of the person to whom it
was made, or
(b) transfer the unexpired portion of the grant, at the risk and loss of the said person,
to any other person.
CHAPTER — VIII
Offences and Penalties
45. Penalty for unlawful import, export, transport, manufacture, possession,
sale etc :- If any person, in contravention of this Act, or of any rule, notification
or order made, issued or given, or license, permit or pass granted, under this
Act.
(a) imports, exports, transports, manufactures possesses or sells any intoxicant,
22
or
(b) cultivates, any hemp. plant (Cannabis Saliva), or
(c) collects or sells any portion of the hemp plant (Cannabis Sativa) from which-an
intoxicating drug can be manufactured or produced ; or
(d) bottles, any liquor for purposes of sale; or
(e) works any distillery -or brewery ; or
(f) uses, keeps or has in his possession any materials, still, utensil, implement or
apparatus, whatsoever for the purpose of manufacturing any intoxicant other
than tari, or
(g) establishes any distillery, brewery or warehouse, or
(h) removes any intoxicant from any distillery, brewery, warehouse or other place
of storage licensed, established, authorised or continued under this Act,
he shall be liable to imprisonment for a term which may extend to two years or
to fine which may extend to five thousand rupees, or to both.
46. Offences by  Companies :-
(1) where   an offence   under   this   Act has  been committed by   a  Company,
every person, at  the time  the offence was committed was in  charge of and
was  responsible to the Company for the conduct of the business  of   the
Company,    as   well   as    the company, shall be deemed to be guilty of the
offence and shall be liable to be proceeded against and   punished
accordingly:
Provided that nothing contained in this sub-section shall render such person
liable to any punishment provided in this Act, if he proves that the offence
was committed without his knowledge or that he exercised all due diligence
to prevent the Commission of such offence.
(2) Notwithstanding anything contained in sub-section(l), where an offence
under this Act has been committed by a company and it is proved that the
offence has been committed with the consent or connivence of, or is
attributable to, any neglect on the part of any Director, Manager, Secretary
or other Officer shall also be deemed to be guilty of that offence and shall be
liable to be proceeded against and punished accordingly.
23
Explanation :—For   the   purpose  of  this section.
(a) Company means any body corporate and includes a firm or other
association of individual, and
(b) ‘Director in relation to a firm means a. partner in the firm.
47.    Presumption as to offence  where possession is not satisfactorily   accounted
for :-
In prosecutions under section 45 it may be presumed unless and until the contrary
is proved, that the accused person has committed an offence punishable under
that section in respect of :-
(a) any intoxicant; or
(b) any steel utensil, implement or apparatus whatsoever for the manufacture
of any intoxicant other than tari; or
(c) any materials which have undergone any process towards the manufacture
of an intoxicant or from which an intoxicant has been manufactured, for
the possession of which he fails to account for satisfactorily.
48. Penalty for altering or attempting to alter any denatured spirit :-
If any person alters or attempts to alter any denatured spirit, whether manufactured in
India or not, with the intention that such spirit may be used for human consumption
whether as a beverage, or internally as a medicine, or in any other way whatsoever,
by any method whatsoever, or has in his possession any spirit in respect of which he
knows or has reason to believe that any such alteration or attempt has been made, he
shall be liable to imprisonment for a term which may extend to two years or to fine
which may extend to five thousand rupees, or to both.
49. Presumption  as to  offence under section 48 in certain cases :
In prosecutions under section 48 when the accused person is proved to have been in
possession of any spirit which is, or contain or has been derived from denatured spirit
and in respect of which any such alteration or attempt as is referred to in section 48
has been made, it may, from the mere fact of such possession, be presumed unless
and entil the contrary is proved, that such person.
(i) has himself made such alteration or attempt or,
(ii) knows or, has reason to believe that such alteration or attempt has been made.
24
50. Presumption as to any spirit which contains any denaturant :-
In any prosecution under this Act it may be presumed, unless and until contrary
is proved, that any spirit which contains any quantity of any denaturant is, or
has been derived from denatured spirit.
51. Penalty for  adulteration by licensed manufacturer or vendor or his
servant :-
If any licensed manufacturer or licensed vendor, or any person employed by
him and acting on his behalf, mixes, or permits to be mixed, with any intoxicant
manufactured, sold or kept or exposed for sale by him, any noxious drug or any
article prohibited by rule made under section 88, and such mixing does not
amount to an offence punishable under section 272 of the Indian penal code
(Act XLV of 1860) ; or has in his possession any intoxicant in respect of which
such admixture has been made, he shall be liable to imprisonment for a term
which may extend to eighteen months, or to fine which extend to three thousand
rupees, or to both.
52. Penalty for fraud by licensed manufacturer or vendor or his servant :-
If any licensed manufacturer or licensed vendor, or any person employed by
him and acting on his behalf,
(a) sells or keeps or exposes for sale, as foreign liquor, any liquor which he
knows or has reason to believe to be country liquor, and such sale does not
amount to an offence punishable under section 417 or section 418 of the
Indian penal code, or
(b) marks any bottle, case, package or other receptacle containing country liquor,
or the cork of any such bottle, or deals with any bottle, case, package or
other receptacle containing country liquor,
with the intention of causing it to be believed that such bottle, case package
or other receptacle contains foreign liquor, and such marking or dealing
does not amount to an offence punishable under section 482 of the said
Indian Penal Code, he shall be liable to imprisonment for a term which
may extend to eighteen months or, to fine which may extend to two thousand
Rupees or to both.
53. Penalty for certain unlawful acts of licensed vendors of their servants :-
25
(1) If any licensed vendor, or anyperson in his employees and acting on his behalf,
(a) in contravention of section 23 employs or permits to be employed, in any
part of his licensed premises referred to in that section, any person under
age of 21 years or any doman, or
(b) sells any intoxicant  to  a  person who is drunk and intoxicated, or
(c) sells or delivers any spirit or intoxicating drug to any persons apparently
under the age of twenty one years whether for consumption by such person
or by any other person, and whether for consumption on or off the premises
of such vendor, or
(d) Permits drunkness, intoxication, disorderly conduct, gambling or gamming
on the premises of such vendor, or
(e) Permits any person whom he knows or has reason to be believe, to have
been convicted of any non-bailable offence, or
(f) permits any prostitute to meet, or remain on the premises of such vendor,
whether for the purpose of crime or prostitution or n

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