LexThe united provinces excise act, 1910
Uttarakhand · state statute
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THE UNITED PROVINCES EXCISE ACT, 19101
[U. P. Act IV of 1910]
As amended by
U. P. Act III of 1914
U. P. Act I of 1915
U. P. Act IV of 1919
Act XXXVIII of 19202
U. P. Act II of 1923
Act II of 1930
´U. P. Act III of 19413
U.P. Act XIII of 19414
U. P. Act 7 of 1970
U. P. Act 23 of 1970
U. P. Act 4 of 1971
U. P. Act G of 1972
U. P. Act 30 of 1972
U. P. Act 13 of 1973
Uttarakhand Act 9 of 2001
Uttarakhand Act 16 of 2002
Uttarakhand Act 20 of 2003
Uttarakhand Act 21 of 2010
Uttarakhand Act 3 of 2012
Uttarakhand Act 8 of 2018
Uttarakhand Act 23 of 2018
Uttarakhand Act 9 of 2019
Uttarakhand Act 13 of 2020
Adapted and modified by the Government of India (Adaptation of Indian Laws) Order,
1937.
Adapted and modified by the Adaptation of Laws Order, 1950.
(Received the assent of the Lieutenant Governor on the 18th Decem ber, 1909, and of
the Governor-General on the 24th February, 1910, and was published5 under section 40 of the
Indian Council Act, 1860, on the 12th June, 1910)
WHEREAS it is expedient to consol idate and amend the law in f orce in the United
Provinces rela ting to the import, export , tra nsport, manufacture, sale and possession of
intoxicating liquor and of intoxicating drugs :
[AND WHEREAS in order to promote, enforce and carry into eff ect the pol icy of
prohibition, it is necessary to authorize the State Government to prohibit the import, export,
transport, manufacture, sale and pos session of liquor and of intoxic ating drugs in the United
Provinces or in any specified area or areas thereof;]6
It is hereby enacted as follows: --
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1- For S. O. R., Bee Gaz. 1909. Pt. VII, p. 106.
2- Rep. by Act I of 1938.
3- This Act was prepared by the Governor in e xercise of the powers assumed by him by virtue of
th9 Proclamation, dated Nov. 3, 1939, issued under B. 93 of the Government of India Act, 1935,
and was published with S. O. R. in Gaz. 1941, Pt. VII.A, p. 3. It was reenacted and continued by
section 2 and Schedule of U. P. Act XIII of 1948.
4- This Act was prepared by the Governor in exercise of the powers assumed by him by virtue of
the Proclamation, dated Nov. 3, 1939, issued under s. 93 of the Government of India Act, 1935
and was published with S. O. R. i n Gaz. 1941, Pt. VII.A, pp. 1920. It - was re -enacted and
continued by B. 2 and Sch. of U. P. Act XIII of 1948.
5- See Gaz. 1910, Pt. YII, p. 51.
6- Ins. by section 2 of U.P. Act III of 1941, made by the Governor in exercise of the powers
assumed by him under section 93 of the Government of Indio Act, 1935 as continued by U. P.
Act XIII of 1948.
3
[The United Provinces Excise Act, 1910] [Section 1-3]
CHAPTER I
PRELIMINARY AND DEFINITIONS
Short title and
Extent
1. [(1)]7 This Act may be called the United Provinces Excise Act, 1910 and it extends 1 to the whole of {Uttar
Pradesh}2;
[(2) It shall be deemed to have been in force ever since the commencement of the United Provinces Excise
Act, 1910 and accordingly all references to the State Government in the amendments made in that Act
by this Act shall, in relation to the period before January 26, 1950, be construed as references to the
Provincial Government.]7
Repeal of
enactments
2. The enactments mentioned In the schedule are r epealed to the extent specified in the fourth column
thereof.
Interpretation 3. In this Act, Unless there is something repugnant in the subject or context --
Excise revenue"
(1) "excise revenue" means revenue derived or derivable from an y 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;
"Excise officer"
(2) "excise officer" means a Collector or any officer or person appointed or invested with powers under
section 10 ;
"Excise
Commissioner"
(3) "Excise Commissioner" means the officer appointed by the [State Government] 3 under section 10,
sub-section (2) clause (a) ;
"Excise duty
and counter-
vailing duty"
4[(3-a) "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as
the case may be, as 5{is mentioned in [entry 51]5 of List II in the Seventh Schedule to the Constitution}];
[(4) “manufactory” means a unit other than distillery, were Indian made foreign liquor is manufactured
and bottled.]6
'Magistrate" (5) "magistrate" means any Magistrate exercising powers not less th an those of a Magistrate of the
second class, or any Magistrate of the third class specially authorized in this behalf by the District Magistrate
;
"Tari"
(6) "tari" means fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind
of palm tree;
1. This Act has been extended to the areas mentioned in column 1 of this table under the Act or Order mentioned in
column 2 and enforced in such areas under notification, if any, mentioned in column 3 with effect from the date
mentioned in column 3 with effect from the date mentioned in column 4 against each such areas:
Areas
1
Act or Order under which extended
2
Notifications, if any,
under which enforced
3
Date from which
enforced
4
1 Rampur District U.P Act XII of 1950 _ Dec 30, 1949
2 Banaras District Banaras(Application of Laws)
Order, 1949
No.3262(1)/XVII,dated
Nov,30,1949
Nov 30, 1949
3Tehri-Garhwal Tehri- Garhwal(Application of
laws) order, 1949
No.3262(2)/XVII,dated
Nov,30,1949
ditto
2.Subs. by the A. O. 1950 for (the United Provinces ).
3.Subs. by the A. O. 1950 for (Provincial Government).
4.Ins. by ·A. O. 1937.
5.Subs. for (item 40) and (the Govt. of India Act, 1995) by' the A.O. 1950.
6. Ins. by section 2 of U.P. Act No. 16 of 1997
7. Sub-section (1) insertion by section 2 of U. P. Act 5 of 1976.
4
[The United Provinces Excise Act, 1910] [Section 3]
pachwai"
(7) "pachwai" means fermented rice, millet or other grain whether mixed with
any liquid or not and any liquid obtained therefrom, whether diluted or undiluted;
spirit"
(8) "spirit" means any liquor containing alcohol obtained by distillation,
whether it is denatured or not;
"denatured’
[(9) "denatured" means rendered unfit for human consumption in such manner
as may be presc ribed by the [State Government] 1 by notification in this behalf.
When it is proved that any spirit contains any quantity of any substance prescribed
by the [State Governme nt]1 for the purpose of denaturation the court may pres ume
that each spirit is or contains or has been derived from denatured spirit;]2
“Beer” (10) "beer" includes ale, stout, porter and all other fermented liquor made from
malt;
“Liquor” (11) "liquor" means intoxicating liquor and includes spirits of wi ne, spirit,
wine, tari, pachwai, beer and all liquid consisting of or containing alcohol, also any
substance which the [State Government] 1 may by notification declare to be liquor
for the purposes of this Act ;
“intoxicating
drug”
[(12) "intoxicating drug" means following intoxicating drug, namely-
Narcotic drugs and substances, other than leaves of hemp or drink
prepared by it or any other intoxicating substances declared under the
Narcotic Drugs and Psychotropic substances Act, 1985, which is noti fied by
the State Government.]3
(i ) the leaves, small stalks and flowering or fruiting taps of the Indian hemp
plant (cannabis sativa L) including all forms known as bhang, [or sidhi]6;
(ii) [ * * * ]7
(iii) any mixture, with or without neutral materials, of any of the above forms
of intoxicating drug or any drink prepared therefrom ; and
[(iii) any other intoxicating substance which the State Government may by
notification declare to be an intoxicating drug;]8
“Intoxicant”
(13) [" intoxicant"]4 means any liquor or intoxicating drug as defined by this
Act;
(14) [ * * * ]5
(15) [ * * * ]5
1. Subs. by the A. O. 1950 for (Provincial Government).
2. Subs. by section 6 U. P. Act I of 1915.
3. Subs. by Section 2 (i) of UK Act no 23 of 2018.
4. Subs. for (excisable article) by the A, O. 1937.
5. Definition of (British India) omit. by ibid.
6. Subs. by Section 2 (a) of UK Act no 9 of 2019.
7. Repel. by Section 2 (a) of UK Act no 9 of 2019.
8. Subs. by Section 2 (c) of UK Act no 9 of 2019.
5
[The United Provinces Excise Act, 1910] [Section 3]
“Sale” 8[(16) "sale" with its grammatical variations includes any transfer
otherwise than by way of service of liquor and his service and by gift in the
hotel, restaurant, club and notified places under the licence in sale;]
“Import” (17) ["import" (except i n the phrase "import into * * * 1 India") mean s to
bring into [Uttar Pradesh] 2 otherwise than across a customs frontier as defi ned by
the Central Government;]3
“Export” (18) ["export" means to take out of [Uttar Pradesh] 2 otherwise than across a
customs frontier as defined by the Central Government;]3
'Transport"
(19) "transport" means to move from one place to another within [Uttar
Pradesh;]2
“Manufacture” (20) "manufacture" includes eve ry process, whether natural or artificial, by
which any [intoxicant] 4 is produced or prepared, and also re distillation and every
process for the rectification, flavoring, blending or colouring of liquor;
“Cultivation" [(20-a) “cultivation” with its gr ammatical variations, means the raising of a
plant from seed and includes the tending or protecting of a plant during its growth
;]5
"To bottle"
(21) "to bottle" means to transfer from a cask or other vessel to a bottle or
other receptacle for the purpose s of sale whether any process of rectification be
employed or not; and bottling includes rebottling ;
"Place" [(22) "place" includes a house, building, shop [room]6 booth, tent and vessel;
“Excisable
article”
[(22-a) "excisable article" means-
(a) any alcoholic liquor for human consumption; or
(b) any intoxicating drug ;]7
1. The word (British) omit. by the A. O. 1950.
2. Subs. by ibid for (the United Provinces).
3. Subs. by the A; O. 1937.
4. Subs, for (excisable article) by the A. 0, 1937.
5. Add. by s. 2 of U. P. Act No. 23 of 1970.
6. Insert by s. 2 of U. P. Act 4 of 1919.
7. Subs. by the A. 0. 1950 for s. 22 (a) of s. 3.
8. Subs. by section 2(ii) of UK Act no 23 of 2018.
6
[The United Provinces Excise Act, 1910] [Section 3]
1 [(23) “Hotel” means a commercial establishment or a part of a building where
residential accommodation is, by way of business, provided for a monetary consideration;
(24) “Club” means any person or body of persons register under the Company Act,
2013 or the Uttarakhand Co -operative Society Act, 2003 or Society Registration Act, 1860
providing services, facilities or advantages, primary to its members, for a subscription or
any other amount ;
(25) “Restaurant” means a commercial establishment where meals are prepared
and served to customers for a monetary consideration.
Explanation: Definition of restaurant given in U .P. Restaurant Consumption of Liquor
Rules, 1952 ( as adopted and modified in the Uttrakhand), shall be applicable for relevant
purposes inspite of the said definition.
(26) “Notified place ” means any building or part of a building and the premises
appurtenant thereto and any specifically demarcated land wherein the supply of liquor in
terms of a licence is permitted for consumption within such notified place;
(27) “Service and supply of liquor ’ means providing of liquor for consideration at
clubs, restaurants, hotels and any other notified place on the basis of licence issued on the
condition that such liquor sha ll be consumed within the premises of such hotel, club,
restaurant or other notified place;
(28) ‘Shop of liquor’ means such retail shop who have licence of liquor sale in the
sealed bottle etc. in retail.]
--------------------------------------------------------------------
1- Inserted clauses (23),(24),(25),(26),(27) and (28) by section 2(iii) of UK Act no 23 of 2018.
7
[The United Provinces Excise Act, 1910] [Section 4-8]
Power of State
Government to
declare what is to
be deemed
"liquor"
4. (1) The [State Government] 1 may by notification declare any substance to be
"liquor" for the purposes of this Act, or any portion thereof.
"Country liquor"
and “foreign
liquor”
(2) The [State Government]1 may, [* * * ]2 in like manner and for the like purposes
declare what shall be deemed to be "country liquor" and "foreign liquor"
respectively [ * * * ]3
5. [* ** ]4
Power of State
Government to
declare limit of
sale by retail
6. (1) The [State Government]1 may by notification declare, with respect either to the
whole of [Uttar Pradesh]5 or to any local area comprised therein and as regards
purchasers, generally or any specified class of purchasers, and generally for
any specified occasion, wh at quantity of any [intoxicant] 6 shall, for the
purposes of this Act, be the limit of sale by retail.
'Sale by
wholesale"
(2) The sale of any [intoxicant] 6 in any quantity in excess of such qua ntity as the
[State Government]1 has under sub -section (1) declared t o be the limit of sale
by retail shall be deemed to be sale by wholesale.
Possession of
intoxicant by
wife, clerk or
servant
7. When any [intoxicant] 6 is in the possession of a person's wife, clerk or servant
on account of that person, it shall, for t he purposes of this Act, be deemed to be
in the possession of that person.
Explanation-- A person employed temporarily or on a particular occas ion in the
capacity of a clerk o r servant is a clerk or servant within the meaning of this
section.
Saving of
enactments
8. Save as provided by the schedule nothing contained in this Act shall affect the
provisions of the Sea Customs Act, 1878, the Cantonments Act, 1889, or the
Indian Tariff Act, 1894, or any rule or order made thereunder.
CHAPTER II
ESTABLISHMENT AND CONTROL
9. [* * * ]7
1. Subs. by the A. 0. 1950 for (the United Provinces).
2. Omit. by s. 2 & Schedule II of Act 2 of 1930.
3. The proviso was omit. by A,0, 1937.
4. omit by section 40 and Schedule II of Act 2 of 1930.
5. Subs. by ibid for (the United Provinces).
6. Subs. for (excisable article) by the A. O. 1937.
7. Omit. by S .3 of U. P. Act 2 of 1923.
8
[The United Provinces Excise Act, 1910] [Section 9-10]
Administration of
Excise Department
in districts
10. (1) The administration of th e Exci se Department in any dis trict shall, unless the
[State Government]1 otherwise directs, be under the charge of the Collector of
that district.
Power of State
Government
(2) The [State Government]1 may by notification applicable to the whole of [Uttar
Pradesh]2 or to any district or local area comprised therein --
To appoint Excise
Commissioner
(a) [appoint an officer 4 hereinafter referred to as the Excise
Commissioner, who shall, subject to the orders of the [State Government]1 have
the control of the administration of the Excise Department]3;
To appoint
persons to
exercise powers
of collector
(b) [constitute a licensing board or] 5 appoint any person other than the
Collector to exercise all or any of the powers and to perform all or any of t he
duties of a Collector in respect of the administration of the Excise Department
either concurrently with or in subordination to or in exclusion of the Collector ,
subject to such control as the [State Government]1 may direct;
To empower
officers or persons
to perform certain
duties
(c) empower officer to perfo rm the acts and duties mention ed in sections
48 and 64( a), and empower officers or persons to perform the acts and duties
mentioned in section 50 ;
To appoint
officers of the
Excise
Department
(d) appoint officers 4 of the Excise Department of such classes and with
such designations, powers and duties under this Act as the [State Government]1
may think fit, and define the areas within which such powers and duties may be
exercised and performed ;
To order exercise
and performance
of powers and
duties by officer
other than excise
officers and by
other persons
(e) order that all or any of the powers and duties assigned to an officer of
the Excise Department under clause (d) of this su b-section shall, subject to the
provisions of this Act, be exercised and performed by any officer other than an
officer of the Excise Department or by any person ;
To delegate its
powers
(f) delegate [* * *]6 to the Excise Commissioner all or any of its powers
under this Act, except the power conferred by section 40 to make rules;
To withdraw
powers
(g) withdraw from any officer or person any or all of his powers in
respect of the administration of the Excise Department;
1. Subs, by the A. O. 1950 for (Provincial Government).
2. Subs: by the A. O. 1950 for the (United Provinces).
3. Subs, by Section 4 (1) of U. P. Act 2 of 1923.
4. See notification no. 574 /XIII-35, d. July 13, 1910, and no. 152/XIII, d. March 29
1923, in Gazette 1910, Pt. T, p. 739, and ibid, 1923, Pt. 1, p. 351, respectively See
also Excise Manual.
5. Ins. by section 4(2) of U. P. Act II of 1923.
6. Omit. by section 4(3) ibid.
9
[The United Provinces Excise Act, 1910] [Section 11]
To permit
delegation of
power
(h) permit the dele gation by [* * *] 1 the Excise Commissioner or
Collector to any person or classes of persons specified in such notification of
any powers conferred by or under t his Act or by or under any other law for the
time being in force relating to excise revenue.
[Appeals and
revisions
11. (1) A Collector, and every other Excise Officer (not being the Excise
Commissioner) shall, in respect of all proceeding under this Act, be subject to
the control of the Excise Commissioner and all order passed by Collector or
such other officer under this A ct, shall be appealable to the Excise
Commissioner in the manner prescribed by rules made by the State Government
in this behalf :
Provided that no appeal shall be entertained under this sub -section unless
it is preferred by the aggrieved person within thirty days from the date of
communication of such order, and unless the appellant has furnished
satisfactory proof of h aving paid a sum of not less than 25 per cent of the
disputed amount of tax, fee, penalty or other dues, if any, as the case may be:
Provided further that the appellate authority may, for s pecial and adequate
reason to b e recorded in writing in wa ive or relax the requirement of the
proceeding proviso in respect of such disputed amou nt of tax, fees, penalty or
other dues.
(2) The State Government may either suo motu or on application by an aggrieved
person call for an examine the records relating to any order passed in any
proceeding under this Act, for the purpose s of satisfying itse lf as to the
correctness legality and property of any such order or as to the regularity of such
proceeding, and if in any case it appears to the State Government that such order
or proceeding should be modified, annulled, reversed or remitted for
reconsideration, it may pass orders accordingly :
Provided that no o rder adversely affecting any party shall be passed under
this section unless he has been given a reasonable opportunity of making his
representation :
Provided furth er that no application under this sub -section shall be
entertained unless it is preferred within thirty days from the date of the o rder of
the Excise Commissioner and unless an appeal, where it lies has been field and
disposed by the Excise Commissioner :
Provided also that no application for revision shall be entertained unless
the applicant has furnished satisfactory proof of having paid a sum of no less
than 25 per cent of the disputed amount of tax, fee, penalty or other dues, if any,
as the case may be :
Provided also that the State Government may, for reasons, to be
recorded in writing, waive, or relax the requirement of the preceding proviso in
respect of such disputed amount of tax, fee, penalty or other dues.]2
1. Omitted by section 4 (4) of U. P. Act II of 1923.
2. Substituted by section 3 of U.P. Act No. 9 of 1978
10
[The United Provinces Excise Act, 1910] [Section 12-15]
CHAPTER III
IMPORT, EXPORT AND TRANSPORT
Import of
intoxicants
12. (1) No [intoxicant]1 shall be imported unless-
(a) the [State Government ]2 has given permission either general or
special, for its import;
(b) such conditions (if any) as the [State Government ]2 may 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.
(2) Sub-section (1) shall not apply to any article which has been imported into [* *
*]3 India and was liable on such importa tion to duty under [the Indian Tar iff
Act, 1894]4, or the Sea Customs Act, 1878.
(3) [* * *]8
Export and
transport of
intoxicants
13. No [intoxicant]1 shall be exported or transported unless --
(a) the duty (if any) imposed under section 28; or
(b) if the article was previously imported, th e duty ( if any) i mposed on
its importation under the Indian Tariff Act, 1894, or the Sea Customs Act, 1878,
has been paid, or a bond has been executed for the payment thereof.
14. [ * * * ]5
Passes
necessary for
import, export
and transport
15. No [intoxicant] 1 exceeding such quantity as the [State Governments]2 may
prescribe by notification 6, either generally f or the whole of [Uttar Pradesh] 7, 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 :
1. Subs, for (excisable articles) by A. O. 1937.
2. Subs, by the A. O. 1950 for (Provincial Government).
3. The words (British) in sub sections (2) and (3) of s, 12 omit by A. O. 1950.
4. See now the Indian Tariff Act, 1934 (Act XXXII of 1934).
5. Omit. by s, 2 of U. P. Act 6 of 1972.
6. See not ification no. 681/XIII -136, dated Nov ember 22, 1912, in Gaz., 1912,
Pt., 1, p. 1203.
7. Subs. for (the United Provinces) by A. O. 1950.
8. Omitted by section 2 of Uttarakhand Act No. 09 of 2001.
11
[The United Provinces Excise Act, 1910] [Section 16-18]
Provided that, in the case of duty-paid foreign liquor other than denatured
spirit such passes shall be dispensed with unless the [State Government] 1 shall
by notification otherwise direct to any local area :
Provided also, unless the [State Government] 1 shall otherwise direct, that
no pass shall be required for the transport of any [intoxicant]2 exported under a
pass issued by an officer duly autho rized in this behalf from any place b eyond
the limits of [Uttar Pradesh]3 to any other place beyond the said limits.
Grant of passes
for import,
export and
transport
16. Passes for the import, export or transport of [intoxicants]2 may be granted by the
Collector.
Such passes may be either general for the definite periods and kinds of
[intoxicant]2 or special for specified occasions and particular consignments
only.
CHAPTER IV
MANUFAOTURE, POSSESSION AND SALE
Manufacture of
intoxicants
prohibited
except under the
provision of this
Act
17. 5[(1) (a) no intoxicant shall be manufactured ;
(b) no portion of the hemp plant ( cannabis sativa ) from which any
intoxicating drug can be manufactured shall be collected;
(c) no liquor shall be bottled for sale ; and
(d) no person shall use, keep or have in his possession any material, 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 licence granted in that behalf by the Collector.]
(2) No distillery [brewery or manufactory]4 shall 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 under section 18.
Establishment or
licensing of
distilleries and
warehouses
18. The Excise Commissioner may-
(a) establish a distillery in which spirit may be manufactured under a
licence granted under section 17 on such condi tions as the [State
Government]1 deems fit to impose ;
(b) discontinue any distillery so established :
1. Subs. by the A. O. 1950 for (Provincial Government).
2. Subs. for (excisable article) by the A. O. 1937
3. Subs. for (the United Provinces) by A. O. 1950.
4. Insert by section 3 of U.P. Act No. 16 of 1997.
5. Subs. section 3 of UK Act no 23 of 2018.
12
[The United Provinces Excise Act, 1910] [Section 19-21]
(c) license, on such condi tions as the [State Government] 1 deems fit
to impose the construction and w orking of a d istillery [brewery or
manufactory]6;
(d) establish or license a warehouse wherein any [intoxicant]2 may be
deposited and kept without payment of duty ; and
(e) discontinue any warehouse so established.
Removal of
intoxicants from
distillery,
etc.
19. No [intoxicant]2 shall be removed from any distillery, [brewery, manufactory]7,
warehouse or other place of storage established under this Act unless the duty
(if any) [payable under Chapter V] 3 has been paid or a bond has been executed
for the payment thereof.
Possession of
intoxicants in
excess of the
quantity
prescribed by
State Government
prohibited except
under permit
20.
(1) No person not being licensed to manufacture, cultivate, co llect or sell any
[intoxicant]2 shall hav e in his possession an y quantity of any [intoxicant] 2 in
excess of such quantity as the [State Government]1 has under section 6 declared
to be the limit of sale by retail except under a permit granted by the Collector in
that behalf :
[Provided that no Act done or omission taking place during the period
commencing on may 1, 1972 and ending with April 24, 1978, which would not
be an offence but for such omission shall constitute an offence punishable
under the principal Act.]9
(2) [* * *]8
(3) A licensed vendor shall not have in his possession, at any place other than that
authorized by his licence, a ny quantity of any [intoxicant] 2 in excess of such
quantity as the [State Government]1 has under section 6 declared to be the limit
of sale by retail, except under a permit granted by the Collector in that behalf.
(4) [* * *]4
20-A [* * *]5
20-B [* * *]5
Sale of
intoxicants
without licence
prohibited
21. No [intoxicant]2 shall be sold without a licence from the Collector :
Provided that-
1. Subs. by the A. O. 1950 for (Provincial Government).
2. Subs. for (excisable article) by the A. O. 1937.
3. Subs. for (imposed under section 28) by ibid.
4. Omit. by section 3 of U. P. Act 6 of 1972.
5. Omit. by section 4 ibid.
6. Inser. by section 4 of U.P. Act No. 16 of 1977.
7. Inser. by section 5 ibid.
8. Omited by section 4 of U.P. Act No. 9 of 1978.
9. Inser. by section 4 of U.P. Act No. 30 of 1978.
13
[The United Provinces Excise Act, 1910] [Section 22-24]
(1) a person licensed under section 17 to cultivate o r collect hemp plant ( cannabis
sativa) may sell without a licence those portions of the plant from which any
intoxicating drug can be manufactured to any person licensed under this Act to
deal in the same or to any officer whom the Excise Commissioner may
prescribe ;
(2) a licence for sale in more than one district of [Uttar Pradesh]1 shall be granted
only by the Excise Commissioner ;
(3) [* * *]2
Prohibition of
sale to persons
under the age of
[twenty one]7
years
22.
No licensed vendor and no person in the employ of such vendor and acting on
his behalf shall sell or deliver any [liquor] 3 or intoxicating drug to any person
apparently under the age of [twenty one years] 7 whether for consumption by
such person or by any ot her person and whether for consumption on or off the
premises of such vendor.
Prohibition of
employment of
persons under
the age of
[twenty one]8
years and of
women
23. (1) No person who is licensed to sell [liquor]4 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]5 under
the age of [ twenty one years]8, 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] 6
during the hours in which such pro mises are kept open for b usiness, employ or
permit to be em ployed, either with or without remuneration, any woman 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.
Grant of
exclusive
privilege of
manufacture,
etc.
24. Subject to the provisions of section 31, th e Excise Commissioner may gra nt to
any person 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
1. Subs. by the A. O. 1950 for (United Provinces).
2. Omitted by section 2 of U.P. Act No, 30, 1972.
3. Subs. for (spirit) by section 6 of U. P. Act 2 of 1923.
4. Subs. for (foreign liquor or country spirits) by section 7(1) ibid.
5. Subs. for (child) by section 7(1) ibid.
6. Subs. for (Chief Revenue Authority) by s. 7(2) of U. P. Act II of 1923.
7. Subs. for (twenty one years) by section 5 of U.P. Act No. 9 of 1978
8. Insertion by section 6 ibid.
14
[The United Provinces Excise Act, 1910] [Section 24A-25]
(3) of manufacturing or of supplying by wholesale, or of b oth, and of selling by
retail,
any country liquor or intoxicating drug within any local area.
[Grant of
exclusive or
other privilege
in respect of
foreign liquor
24-A 1[(1) Subject to the provisions of section 31, the Excise Commissioner may
grant to any person a licence or licences for the exclusive or other
privilege –
(a) of manufacturing or of supply by wholesale, or of both; or
(b) selling by retail; or
(c) of selling by wholesale; or
(d) of selling by retail at shops;
any foreign liquor in any locality.
(2) The grant of licence or licences under clause (d) of sub -section (1) in
relation to any locality sh all be without prejudice to the grant of licences
for the retail sale of foreign liquor in the same locality in hotels,
restaurants, clubs and notified places for consumption on their premises.]
(3) Where more licences than one are proposed to be granted under clause (d) of
sub-section (1) in relation to any locality for the same period, advance
intimation of the proposal shall be given to the prospec tive applicants for every
such licence.
(4) The provisions of section 25 and proviso to section 3 9 shall apply in relation to
grant of a licence for an exclusive or other privilege under this section as they
apply in respect of the grant of a licence for an exclusive privilege under section
24.
2[(5) Exclusive privilege for service and supply of Liquor : Licenc e may be
granted for service and supply for consumption of liquor with the permission of
Hotel, Restaurant, Club and notified places. Notwithstanding anything contained in
any judgment, decree or order of any court, tribunal or authority, every hotel, club ,
restaurant or any notified place having a licence shall be entitled to engage in the
service and supply of liquor to members, guests or other persons for consumption of
such liquor within the premises of such club, hotel, restaurant or notified place,
irrespective of whether such club, hotel, restaurant or notified place, is located on or
near any State or National Highway:
Provide that if any persons obtains permit for serving of liquor at a private
place, then such place shall be considered as notified place for the purpose of this
section.
----------------------------------------------------------------------------------------
1. subs. by section 4 (i) of UK Act no. 23 of 2018.
2. Subs. by section 4(ii) of UK Act no 23 of 2018.
15
[The United Provinces Excise Act, 1910] [Section 24A-5]
(6) Notwithstanding anything contained in any judgment, decree or order of any
court, tribunal or other authority, any licence issued to any hotel, club,
restaurant or other notified place for the sale of liquor shall be deemed to have
been and always be deemed to have been issued for the service and supply of
liquor and all relevant provisions of this Act and the rules made there under
shall continue to apply as they did for sale of liquor.
Explanation- For the removal of doubt, it is hereby clarified that all taxes, duties,
cess or other levies as applicable to sale of liquor shall apply to service and
supply of liquor unless otherwise specified in this or any other Act, rule or
notification made thereunder.]
Removal of
doubts
24-B For the removal of doubts, it is hereby declared –
(a) that the State Government has an exclusive right or privilege of manufacture
and sale of country liquor and foreign liquor;
(b) that the amount described as licence fee i n clause (c) of section 41 is in its
essence the rental or consideration for the grant of such right or privilege by
the State Government;
(c) that the Excise C ommissioner as the head of the excise department of the
State shall be deemed, while determi ning or realizing such fee, to a ct for
and on behalf of the State Government.]2
Manufacture and
sale of
liquor in military
cantonments
25. Within the limits of any military cantonment, and within such distance from
these limits as the [Central Government] 1 in any case may prescribe, no licences
for the manufacture or sale of liquor or for an exclusive privilege in respect of
liquor under section 24 shall be granted unless with the consent of the
Commanding Officer.
Grantee
of
exclusive
privilege may
let or assign
26. Subject to the conditions of his licence the grantee of any exclusive privilege
may lot 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.
1.Subs. by the A. O. 1937 for (Local Government).
2.Added by section 2 (ii) of U.P. Act No. 5 of 1976.
16
[The United Provinces Excise Act, 1910] [Section 26-28]
Recovery by
grantee of
exclusive
privilege of
sums due to him
27. Any grantee, lessee or assignee as aforesaid may recover from any person
holding under him any money due to him in his capacity of 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 landholder and tenant :
Provided that nothing contained in this section 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.
CHAPTER V
DUTIES AND FEES
Duty on
excisable
Articles
28. (1) [An excise duty or a countervailing duty, a s the case may be] 1 at such rate or
rates as the [State Governme nt]2 shall direct,3 may be imposed, either generally
or for any specified local area, on any excisable article--------
(a) imported in accordance with the provisions of section 12 (1) ; or
(b) exported in accordance with the provisions of suction 13 ; or
(c) transported; or
(d) man ufactured, cultivated or collected under any licence granted
under section 17 ; or
(e) manufactured in any distillery established, or any distillery or brewery
licensed, under section 18 :
Provided as follows -------
(i) duty shall not be so imposed on any article which has been
imported into [***] 4 India and was liable on such importation to duty
under the Indian Tariff Act, 18945, or the Sea Customs Act, 1878.
[ii] [***]6
Explanation- Duty may be imposed under this section at different rates
according to the places to which any excisable article is to be removed
for consumption, or according to the varying strength and quality of
such article.
1. Subs. for (A duty) by the A. O. 1937.
2. Subs. by the A. 0.1950 fo r (Provincial Government) which had been substituted by
1937 for (Local Government).
3. For directions under this s consult S. R. O.
4. The word (British) omit. by the A. O. 1950.
5. See now the Indian Tariff Act, 1934.(Act XXXII of 1934).
6. The proviso (ii) omitted by A. O.1937.
17
[The United Provinces Excise Act, 1910] [Section 28]
1[(2) The State Government sha ll, in imposing all excise duty or a countervailing
duty as aforesaid and in fixing its rate, be guided by the directive principles
specified in Article 47 of ‘the Constitution of India’.
(3) Such duty shall not exceed the maximum as provided hereinafter -
2[(A) Countervailing duty on excisable articles imported in accordance with the provisions
of section 12(1)-
item
No.
Description of excisable articles
Maximum rate of
duty
1. Country liquor (except tari) Rs. 500 per bulk litre
2. Liquor manufactured in India and sophisticated or coloured
so as to resemble in flavour or colour to liquor imported
into India; and rectified spirit--
(a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre
(b) perfumed spirit (other than medicinal and toilet
preparations)
Rs. 1500 bulk per
litre
(c) Wine Rs. 1500 per bulk
litre
(d) Liquors, cordials, mixtures and other preparation s
containing spirit not otherwise specified (other than drugs
and medicines)
Rs. 1500 per bulk
litre
(e) Brandy, gin, whisky, rum, rectified spirit and other sorts
of spirit not otherwise specified
Rs. 1500 per bulk
litre
3. Bhang (Hemp) Rs. 75 per kg.
2[(B) Excise or countervailing duty on excisable articles exported in accordance with the
provisions of section 13--
Item
No.
Description of excisable articles Maximum rate of duty
1. Country liquor (except tari and other fermented alcoholic
beverages)
Rs. 500.00 bulk litre
2. Liquor manufactured in India and sophisticated or
coloured so as to resemble in flavour or colour to liquor
imported into India (except beer)
Rs. 1500 per bulk
litre
3. Beer brewed in India Rs. 300 per bulk litre
4. Bhang(Hemp) Rs. 75.00 per kg.
1. Section 28 renumbered as sub -section (1) thereof and after sub -section (1) as so renumbered,
sub-sections (2) and (3) insert, by section 2 of I.P. Act No. 7 of 1970.
2. Substituted (a) and (b) by section 2 of Uttarakhand Act No. 08 of 2018.
18
[The United Provinces Excise Act, 1910] [Section 28]
1[(C) Excise or countervailing duty on excisable articles transported—
Item
No.
Description of excisable articles Maximum rate of
duty
1. Country liquor (except tari) Rs.500 per bulk litre
2. Liquor manufactured in India and sophisticated or
coloured so as to resemble in flavour or colour to liquor
imported into India; and rectified spirit---
(a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk
litre
(b) perfumed spirit (other than medicinal and toilet
preparations)
Rs. 1500 per bulk
litre
(c) Wines Rs. 1500 per bulk
litre
(d) Liquors, cordials, mixtures and other preparations
containing spirit not otherwise specified (other than
drugs and medicines)
Rs. 1500 per bulk
litre
(e) Brandy, gin, whisky, rum, rectified spirit and other
sorts of spirit not otherwise specified
Rs. 1500 per bulk
litre
3. Bhang (Hemp) Rs. 75 per kg.
1[ (D) Excise duty on excisable articles manufactured, cultivated or collected under any licence granted
under section 17-
Item
No.
Description of excisable articles Maximum rate of
duty
1. Country liquor (except tari) Rs. 500 per bulk
litre
2. Liquor manufactured in India and sophisticated or
coloured so as to resemble in flavour or colour to liquor
imported into India and rectified spirit---
(a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk
litre
(b) perfumed spirit (other than medicinal and toilet
preparations)
Rs. 1500 per bulk
litre
(c) Wine Rs. 1500 per bulk
litre
(d) Liquors, cordials, mixtures and other preparations
containing spirit not otherwise specified (other than
drugs and medicines)
Rs. 1500 per bulk
litre
(e) Brandy, gin, whisky, rum, rectified spirit an d other
sorts of spirit net otherwise specified
Rs. 1500 per bulk
litre
3. Bhang (Hemp) Rs. 75 per kg.
1. Substituted (c) and (d) by section 2 of Uttarakhand Act No. 08 of 2018.
19
[The United Provinces Excise Act, 1910] [Section 28]
3[(E) Excise duty on excisable articles manufactured in any distillery established, or
any distillery or brewery licensed under section 18-
Item
No.
Description of excisable articles Maximum
rate of duty
1. Country liquor (except tari and other fermented alc oholic
beverages)
Rs. 500 per
bulk litre
2. Liquor manufactured in India and sophisticated or coloured so as
to resemble in flavour or colour liquor imported into India and
rectified spirit---
(a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per
bulk litre
(b) perfumed spirit (other than medicinal and toilet preparations) Rs. 1500 per
bulk litre
(c) Wine Rs. 1500 per
bulk litre
(d) Liquors, cordials, mixtures and other preparations
containing spirit not otherwise specified (other than drugs and
medicines)
Rs. 1500 per
bulk litre
(e) Brandy, gin, whisky, rum, rectified spirit and other sorts of
spirit not otherwise specified
Rs. 1500 per
bulk litre]3
[(4) Notwithstanding anything contained in sub -section (3), the maximum rat e of
duty on A le, beer, porter, cider and other fermented liquors occurring against
item 2 (a) in the table, in clause (e) of sub -section (3) shall be deemed to be
rupees 5 per litre with e ffect from June 4, 1975 and any notification issued on
or after Jun e 4, 1975 which is the conformity with the provision of this sub -
section shall be deemed to be, and always to have been, valid and lawful as if
the provisions of this section sub-section were in force at all material time.]2
[Imposition of
additional duty
in certain cases
28-A
(1) Where the quantity of sprit or bee r in stock in a brewery is found, on
examination by such officer of the Excise Department as may be authorized by
the Excise Commissioner in this behalf to exceed to quantity in hand as sh own
in the stock account, the brewery shall be liable to pay duty on such excess at
the ordinary rates fixed under section 28.
(2) Where the quantity of sprit or beer is found less than that sh own in the stock
account on such examination and deficiency exce eds ten per cent, (allowance
to that extent being made to cover lo sses due to evaporation, sullage and oth er
contingencies within the brew ery, and also to cover loss in bottling and
storage) the Excise Commissioner shall levy an additional duty at the rate of
one hundred per cent of ordinary rates of duty in respect of such deficit as
exceeds ten percent over and above the ordinary rates of duty.]1
1. Inser. by section 7 of U.P. Act No. 9 of 1978.
2. Added by section 2 of U.P. Act No. 1 of 1990.
3. Substituted (e) by section 2 of Uttarakhand Act No. 08 of 2018.
20
[The United Provinces Excise Act, 1910] [Section 29]
Manner in
which duty may
be levied
29. Subject to such rules 1 as the [ExExcerpt shown. Open the full act in Lexace.