English — official source version
mp-excise-1915english.pdf.txt
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THE MADHYA PRADESH EXCISE ACT, 1915
[Act No. II of 1915]
CONTENTS
Sections:
CHAPTER I
PRELIMINARY
1. Short t i t le, extent and commencement
2. Definit ions
3.
4. Power to declare what shall be deemed to be “country l iquor” and
“foreign l iquor”, respective ly
5. Definit ion of retail and wholesale sale
6. Saving of enactment
CHAPTER II
ESTABLISHMENT AND CONTROL
7. Establishment and powers thereof
7-A. Establishment of flying squads
CHAPTER III
IMPORT, EXPORT AND TRANSPORT
8. Power to prohibit import , export or transport
9. Restrict ion on import , export or transport
10. Requirement of pass for import , export or transport
11. Passes for import , export or transport
12. Passes issued by other authorit ies may be deemed passes granted
under this Act
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CHAPTER IV
MANUFACTURE, POSSESSION AND SALE
13. Licence required for manufacture, etc. of intoxicants
14. Establishment or l icensing of dist i l leries and warehouses
15. Payment of duty on removal from disti l lery, brewery or place of
storage
16. Possession of intoxicants generally
17. Licence required for sale of intoxicant
18. Power to grant lease of right to manufacture, etc
19. Lessee‟s permission to draw tan
20. Manufacture and sale of l iquor in Mili tary Cantonments
21. Duties of l icensees with regard t o measurement and testing
22. Prohibit ion of employment of male persons under the age of twenty -
one years and of women
23. Prohibit ion of sale of l iquor intoxicating drug to persons under the
age of twenty one years
23-A. Prohibit ion of Advertisements r elating to l iquor
24. Closing of shops for the sake of public peace
25. Duty on excisable art icles
26. Ways of levying such duty
27. Payment for grant of leases
27-A. Savings for duties being levied at commencement of the
Consti tution
CHAPTER VI
LICENCES, PERMITS AND PASSES
28. Form and conditions of l icence etc
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28-A. Payment of supervision charges
29. Power to take security from licensee
30. Technical detects, irregulari t ies and omissions
31. Power to cancel or suspend l icence, etc
32. Power to withdraw licences
33. Surrender of l icences
33-A
CHAPTER VII
OFFENCES AND PENALTIES
34. Penalty for unlawful manufacture, transport , possession, sale etc
35. Penalty for al tering or attempting to alter any denatured spiri t or
denatured spiri tuous preparation
36, Penalty for i l legal possession
36-A. Penalty for opening, keeping or using any place as a common
drinking house or for having care, management or control of, or tor
assist ing in conducting, business of any such place
36-B, Penalty for being drunk or for purpose of drinking in a common
drinking-house
36-C. Penalty for permitt ing a place to be used for the commission by
other person of any offence punishable under Section 34, Section 35,
Section 36 or Section 36 -A
36-D. Execution of bond to abstain from commission of otfences
punishable under Section 34 or Section 36
36-E. Magistrate to require a person to show -cause why he should not be
ordered to execute a bond for good behaviour
37. Penalty for offence not otherwise provided for
38. Penal ty for certain unlawful acts of l icensed vendors
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38-A. Penalty on l icensed manufacturer or vendor of intoxicants for
mixing or permitt ing to be mixed with such art icles any noxious drug
or any foreign ingredient or any diluting or colouring substance
39. Penalty for misconduct by l icensees, etc
40. Penalty for al lowing consumption in chemist‟s shop, etc
40-A. Punishment for obstruction to, assault on officer etc
41. Manufacture, sale or possession by one person on account of another
42. Attempts to commit, and abatement of offences
43. Presumption as to commission of offences in certain cases
44. Criminal l iabil i ty of l icensee for acts of servants
45. Enhanced punishment after previous conviction
46. Liabil i ty of certain things to confiscation
47. Order of confiscation
47-A. Confiscation of seized intoxicants, art icles, implements, uten sils,
materials, conveyance etc .
47-B. Appeal against the order of confiscation
47-C. Revision before the Court of sessions against the order of
appellate authority
47-D. Bar of jurisdiction of the Court under certain circumstances
48. Power of compound offences and impose penalty
48-A. Special provision for the imposit ion of penalty by the Excise
Commissioner or Collector
49. Penalty on officers making vexatiou s search, seizure, detention or
arrest
CHAPTER VII-A
PENALTY FOR OFFENCES AGAINST LIFE
49-A. Penalty for import etc. of l iquor unfi t for human consumption or
for al tering or attempting to alter denatured spiri tuous preparation
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49-B. Omitted
CHAPTER VIII
DETENTION, INVESTIGATION AND TRIAL OF OFFENCES
50. Land-holders, and others to give information
51. Power to enter and inspect places of manufacture and sale
52. Power to arrest without warrant to seize art icle l iable to confiscation
and to make searches
53. Power of Magistrate to issue a warrant
54. Power to search without a warrant
54-A. Arrest without warrant for obstruction or assault
55. Power of Excise Officers in matters of investigation
56. Report by investigating officer
57. Report by Excise Officer
57-A. Police to take charge of art icles seized
58. Arrests, searches etc. , how to be made
59. Security for appearance in case of arrests without warrant
59-A. Certain offence under the Act to be non -bailable
60. Omitted
61. Limitation of prosecutions
61-A. Tender of pardon to accused person turning approver
CHAPTER VII1-A
SPECIAL PROVISIONS FOR SCHEDULED AREAS
61-B. Definit ions
61-C. Scope and extent
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61 -D. Exemption of members of the Scheduled Tribes from certain
provisions of the Act
61 -E Power of Gram Sabha to regulate and prohibit manufacture sale
etc. of intoxicants
61 -F. Enforcement of the decisions of Gram Sabha
CHAPTER IX
MISCELLANEOUS
62. Power to make rules
63. Publication of rules and notifications
64. Recovery of Government dues
65. Government l ien on property of defaulters
66. Power of State Government to exempt persons or intoxicants from
the provisions of the Act
67. Protection to persons acting under this Act
68. Limitation of suits
69. Repeal of enactments
SCHEDULE
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THE MADHYA PRADESH EXCISE ACT, 1915
[Act No. II of 1915]
AMENDING ACTS
(1) M.P. Act No. 23 of 1958; (2) MP. Act No. 4 of 1961;
(3) M.P. Act No. 19 of 1964; (4) MP. Act No. 27 of 1965;
(5) M.P. Act No. 11 of 1970; (6) MP. Act No. 23 of 1978;
(7) MP. Act No. 23 of 1979; (8) M.P. Act No. 39 of 1982;
(9) M.P. Act No. 5 of 1986; (10) M.P. Act No, 14 of 1987;
(11) M.P. Act No. 15 of 1983; (12) M.P. Act No. 13 of 1992;
(13) M.P. Act No. 6 of 1995; (14) M.P. Act No. 2 of 1998;
(15) M.P. Act No. 22 of 2000; (16) M.P. Act No. 24 of 2000;
(17) Chhatt isgarh Act No. i i of 2002;
An Act to consolidate and amend the Excise Law in Madhya Pradesh.
Preamble.— Whereas i t is expedient to consolidate and amend the law in
Madhya Pradesh relating to the import , export , transport , manufacture, sale and
possession of intoxicating l iquor and of intoxicating drugs, and whereas the
previous sanction of the Governor -General , required under Sect ion 5 of the
Indian Councils Act, 1892 (55 and 56, Vict . C. 14), has been obtained to the
passing of this Act ;
It is hereby enacted as follows :
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CHAPTER I
PRELIMINARY
1. Short tit le, extent and commencement. — (1) This Act may be called
the Madhya Pradesh Excise Act, 1915.
(2) II extends to and shall be in force in whole of the Madhya Pra desh.
2. Definitions.— In this Act, unless there is anything repugnant in the
subject or context,—
(1) “beer” includes ale, stout, porter and all other fermented l iquors
usually made from malt;
(2) “bottle” means to transfer l iquor from a cask or other vessel to a
bott le, jar , f lask or other similar receptacle for the purpose of sale,
arid bott l ing includes re -bott l ing;
(3) “Chief Revenue Authority” means the authority declared by the State
Government to be the Chief Revenue Authority for the purposes of
this Act;
(4) “common drinking-house” means a place where drinking of l iquor is
al lowed for the profit or gain of the person owning, occupying,
using, keeping or having the care or management or control of s uch
place, whether by way of charge for the use of the place, or for
drinking facil i t ies provided, or otherwise howsoever;
(5) “denatured” means rendered unfit for human consumption in such
manner as may be prescribed by the Government in this behalf;
(6) “excisable article” means—
(a) any alcoholic l iquor for human consumption; or
(b) any intoxicating drug; or
(c) opium as defined in clause (xv) and poppy straw as defined in
clause (xvii i) of Section 2 of the Narcotic Drugs and
Psychotropic Substances Act, 1985 (No. 61 of 1985) ;
(6-a) “excise duty” and “countervail ing duty” means any such excise
duty or countervail ing duty, as the case may be, as is mentioned in
Entry 51 of l ist II in the Seventh Schedule to the Consti tution;
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(7) “Excise Officer‟ means a Collector or any officer or other person
appointed or invested with powers under Section 7;
(8) “excise revenue” means revenue derived or derivable from any duty,
fee, tax, penalty, payment (other than a fine imposed by a Court of
Law) or confiscation imposed or ordered or agreed to under the
provisions of this Act, or of any law for the t ime being in force
relating to l iquor or intoxicating drugs;
(9) “export” means to take out of the State otherwise than across a
Customs frontier as defined by t he Central Government;
(10) Omitted.
(11) “ import” (except in the phrase “import into india”) means to bring
in the State otherwise than across a customs frontier as defined by
the Central Government;
(11-a) „ intoxicant‟ means any l ic1uor or intoxicating drug;
(12) “intoxicating drug” means—
(i) the leaves, small stalks and flowering or fruit ing tops of the
Indian hemp plant (Cannabis sative), including all forms known
as “bhang,” “sindhi” or “ganja”;
( i i) [x x x]
( i i i) any mixture, with or without neutral materials, of any of the
above forms of intoxicating drug, or any drink prepared
therefrom; and
( iv) any other intoxicating or narcotic substance which the State
Government may, by notification, declare to be an intoxicating
drug not being narcot ic drug as defined in the Narcotic Drugs
and Psychotropic Substances Act, 1985 (No. 61 of 1985);
(13) “liquor” means intoxicating l iquor, and includes spiri ts of wine,
spiri t , wine, tan, beer, al l l iquid consis t ing of or containing
alcohol, and any substance which the State Government may, by
notification, declare to be l iquor for the purposes of this Act;
(14) “manufacture” includes every process , whether natural or art if icial ,
by which any intoxicant is produced or prepared and also
redist i l lat ion and every process for the r ectification, f lavoring,
blending or colouring of l iquor;
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(15) “place” includes house, building, shop, booth, tent , enclosure,
space, vessel , raft and vehicle;
(16) expressions referring to “ sale” includes any transfer otherwise than
by way of gift ;
(17) “spiri t” means any l iquor containing alcohol obtained by dist i l lat ion
whether i t is denatured or not;
(18) “tari” means fermented or unfermented juice drawn from any kind
of palm tree; and
(19) “ transport” means to move from one place to another within the
State.
3. [Omitted]
4. Power to declare what shall be deemed to be “country l iquor” and
“foreign l iquor”, respectively.— The State Government may by notification,
declare what, for the purposes of this Act, or any portion thereof, shall be
deemed to be “country l iquor” and “foreign l iquor”, respectively.
5. Definition of retail and wholesale sale. — (1) The State Government
may, by notification, declare with respect ei ther to the whole 4[State] or to any
specified local area, and as regards purchasers generally or arty specified class
of purchasers, and either generally or for any specified occasion, what quanti ty
of any intoxicant shall , for the purposes of this Act be the l imit of a retail sale.
(2) The sale of any intoxicant in any quanti ty in excess of the quanti ty
declared in respect thereof under sub -section (1) shall he deemed to be a sale
by wholesale.
6. Saving of enactment.— Nothing contained in this Act shall affect the
provisions of the Sea Customs Act, 1878 (VIII of 18 78) or the Indian Tariff
Act, 1894 (VIII of 1894), (except Section 6 thereof) or the Cantonment Act,
1910 (XV of 1910), or any rule or order made thereunder.
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CHAPTER II
ESTABLISHMENT AND CONTROL
7. Establishment and powers thereof —The State Government may, by
notification, for the whole or for any specified part of the State—
(a) appoint an officer, hereinafter referred to as the Excise
Commissioner who, subject to such control ( if any) as the State
Government may direct , shall superintend the admini stration of
Excise Department and the collection of the excise revenue;
(b) appoint any person other than the Collector 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 A ct, ei ther concurrently
with, or in subordination to, or in exclusion of, the Collector
subject to such control as the State Government may direct;
(c) appoint officers of the Excise Department of such classes and with
such designations, powers and du ties as the State Government may
think fi t ;
(d) order that al l or any of the powers and duties assigned by or under
this Act to any officer appointed under clause (c) shall be
exercised and performed by any servant of the Government , or any
other person;
(e) delegate to the Chief Revenue Authority or the Excise
Commissioner all or any of i ts powers under this Act except the
power conferred by Section 62 to make rules;
(f) withdraw from any officer or person all or any of his powers under
this Act, and
(g) permit the delegation by the Chief Revenue Authority, the Excise
Commissioner or the Collector to any person or class of persons
specified in such noti fication, of any powers conferred or duties
imposed upon i t or him by or t inder this Act, or exercised or
discharged by i t or him in respect of the excise -revenue under any
other Act for the t ime being in force.
7-A. Establishment of f lying squads .— (1) The State Government may,
by notification, establish flying squads for investigating into any case of
al leged or suspected evasion of excise revenue or any case of al leged or
suspected contravention of any of the provisions of this Act or the rules made
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thereunder and shall specify therein the area over which the flying squad shall
exercise jur isdiction.
(2) A flying squad established under sub -section (1) shall consist of
excise officers and other persons as the State Government may, from time to
t ime, appoint thereto.
(3) The Excise Officers or other person appointed to the flying squad
shall exercise the powers and perform the duties as may be confer red or
imposed under Section 7.
CHAPTER III
IMPORT, EXPORT AND TRANSPORT
8. Power to prohibit import, export or transport. — The State
Government may, by notification—
(a) prohibit throughout the State or in any specified area thereof, the
import or export of any intoxicant ;
(b) prohibit the transport of any intoxicant;
(c) make suitable provisions for the effective control of Mahua (Bassia
Latifiolia and Bassia Longifolia) or any other base which is or which
can be uti l ised for the manufacture of l iquor .
9. Restriction on import, export or transport. — Without the sanction
of the State Government no intoxicant shall be imported, exported or
transported, except—
(a) after payment of any duty to which i t may be l iable under this Act, or
execution of a bond for such payment; and
(b) on compliance with such conditions as the State Government may
impose.
10. Requirement of pass for import, export or transport — No
intoxicant exceeding such quanti ty as the State Government may, by
notification, prescribe, ei ther generally or for any specified area, shall be
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imported, exported or transported except under a pass issued, or deemed to he
issued, under the provisions of this Act.
11. Passes for import , export or transport.— ( l) Passes for the import ,
export or transport of intoxicants may be granted by the Collector :
Provided that passes for the import and export of such intoxicants as the
Excise Commissioner may, from time to t ime determine, shall be g ranted only
by the Excise Commissioner.
(2) Such passes may be either general for definite periods and kinds of
intoxicants, or special or for specified occasions and particular consignments
only.
12. Passes issued by other authorities may be deemed pass es granted
under this Act.— The Excise Commissioner may, by general or special order,
direct subject to such conditions (if any) as he may impose, that a pass granted
by any authority in India shall be deemed to be a pass for any purpose under
this Act.
CHAPTER IV
MANUFACTURE, POSSESSION AND SALE
13. Licence required for manufacture, etc. of intoxicants. — (a) No
intoxicant shall he manufactured or collected;
(b) no hemp plant, shall be cult ivated;
(c) no tan-producing t ree shall be tapped and no Tan sh all be drawn from
any tree;
(d) no l iquor shall he bott led for sale;
(e) no dist i l lery or brewery shall be constructed for worked; and
(f) no person shall use, keep or have in his possession any material s,
st i l l , utensil , implement or apparatus whosoeve r for the purpose of
manufacturing any intoxicant other than tan; except under the authority and
subject of the terms and conditions of a l icence granted in that behalf :
Provided that the State Government may, by notification, declare that the
provisions of this sect ion shall not apply in any area specified in this behalf , to
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the tapping of tan -producing trees, or to the drawing of tan subject to such
conditions as i t may prescribe :
Provided further that the State Government may, by notification, declare
that the provisions of this section shall , not apply in such areas as may be
specified in this behalf to the manufacture of l iquor for home consumption,
subject to such condition as i t may prescribe.
14. Establishment or l icensing of disti l leries and ware houses.—The
Excise Commissioner may—
(a) establish a dist i llery in which spiri t may be manufactured under a
l icence granted under Section 13 on such conditions as the State
Government may impose;
(b) discontinue any such dist i l lery;
(c) l icence, on such conditions as the State Government may impose, the
construction and working of a dist i l lery or brewery;
(d) establish or l icence a warehouse, wherein any intoxicant may be
deposited and kept without payment of duty, but subject to payment
of such fee as the State Government may direct; and
(e) discontinue any such warehouse.
15. Payment of duty on removal from disti l lery, brewery or place of
storage— Without the sanction of the State Government no intoxicant shall be
removed from any dist i l lery, brewery , warehouse, or other place of storage
established or l icensed under this Act unless the duty (i t any) payable under
Chapter V, has been paid or a bond has been executed for the payment thereof.
16. Possession of intoxicants generally— (1) The State Government
may, by notification, prescribe a l imit of quanti ty for the possession of any
intoxicant :
Provided that different l imits may be prescribed for different quali t ies of
the same art icle.
(2) No person shall have in his possession any quanti ty of any i ntoxicant
in excess of the l imit prescribed under sub -section (1), except under the
authority and in accordance with the terms and conditions of —
(a) a l icence for the manufacture, cult ivation, collection, sale, or supply
of such intoxicant; or
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(b) a pass for the import , export or transport of such intoxicant; or
(c) a permit granted under this Act,
(3) Sub-section (2) shall not apply to any foreign l iquor—
(a) which is in the possession of any common carrier or warehouseman
as such
(b) [x x xl
(4) Notwithstanding anything contained in the foregoing sub -sections,
the State Government may, by notification, prohibit the possession by any‟
person or class of persons, ei ther in the State or in any specified area, of my
intoxicant, ei ther absolutely, or sub ject to such conditions as i t may prescribe.
17. Licence required for sale of intoxicant. — (1) No intoxicant shall
be sold except under the authority and subject to the terms and conditions of
l icence granted in that behalf :
Provided that—
(a) a person having the right to the tan drawn from any tree may sell
such tan without a l icence to a person l icensed to manufacture or sell
tan under this Act.
(b) a person under Section 13 to cult ivate the hemp plant may sell
without a l icence those portions of the plant from which the
intoxicating drug is manufactured or produced to any person l icensed
under this Act to deal in the same, or to any officer whom the Excise
Commissioner may prescribe; and
(c) nothing in this section shall apply to the sale of any fore ign l iquor
lawfully procured by any person for his private use and sold by him
or on his behalf or on behalf of his representatives interest upon his
quit t ing a station or af ter his decease.
(2) On such conditions as the Excise Commissioner may determine, a
l icence for sale under the Excise Law for the t ime being in force in other States
or Union terri tories may be deemed to be l icence granted in that behalf under
this Act.
18. Power to grant lease of right to manufacture, etc .— (1) The State
Government may lease to any person, on such conditions and for such period as
i t may think fi t , the right—
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(a) of manufacturing, or of supplying by wholesale or of both; or
(b) of sell ing by wholesale or by retail ; or
(c) of manufacturing or of supplying by wholesa le, or of both, and
sell ing by retail ;
and l iquor or intoxicat ing within any specified area.
(2) The l icensing authority may grant to a lessee under sub -section (1) a
l icence in the terms of his lease; and when there is no condition in the lease
which prohibits sub-lett ing, may, on the application of the lessee, grant a
l icence to any sub-lessee approved by such authority.
19. Lessee’s permission to draw tari.— Where a right of manufacturing
tan has been leased under Section 18, the State Government may declare that
the writ ten permission of the lessee to draw tan shall have the same force and
effect as a l icence from the Collector for that purpose.
20. Manufacture and sale of l iquor in Military Cantonments. —
Within the l imits of any Mili tary Cantonment, and within such distance from
those l imits as the Central Government in any case may prescribe, on l icence
for the retail sale of l iquor shall be granted except with the knowledge and
consent of the Commanding Officer.
21. Duties of l icensees with regard to measurement and testing—
Every person who manufactures or sells any intoxicant under a l icence granted
under this Act shall be bound—
(a) to supply himself with such measures, weights and instruments as the
Excise Commissioner may prescribe and to kee p the same in good
condition on the l icensed premises; and
(b) on the requisit ion of any Excise Officer duly empowered in that
behalf at any t ime to measure, weight or test any intoxicants in his
possession in such manner as the sai d Excise Officer may require.
22. Prohibition of employment of male persons under the age of
twenty one years and of women— No person who is l icensed to sell
intoxicants for consumption on his premises shall , during the hours in which
such premises are kept open for business, e mpty, or permit to be employed
either with or without remuneration, any male person under the age of twenty
one years of any woman in any part of such premises in which such intoxican t
is consumed by the public.
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23. Prohibition of sale of l iquor intoxicat i ng drug to persons under
the age of twenty one years— No person who is l icensed to sell intoxicants
shall sell or deliver any l iquor or intoxicat ing drug to any person apparently
under the age of twenty one years whether of consumption by such person or by
another person or whether for consumption on or off the premises of such
vendor.
23-A. Prohibition of Advertisements relating to l iquor — (1) In this
section, “advertisement‟ includes—
(a) any notice, circular, label, wrapper or other documents;
(b) any announcement made orally or by any means of producing or
transmitt ing l ight, sound or smoke;
(c) any exhibit ion by means of sl ide or fi lm exhibited on the screen in a
cinema licensed under the Madhya Pradesh Cinemas (Regulation) Act,
1952 (No. 17 of 1952) or at any other place of entertainment.
(2) Whoever prints or publishes or causes to be printed or published in
any newspaper, book, leaflet , booklet , or any other single or periodical
publication or otherwise displays or distributes or causes or permits to be
displayed or distributed any advertisement or other matter commending
solicit ing the use of, or offering or purporting to commending, solici t ing the
use of, or commending any l iquor shall be punished for every such offence
1%‟ith imprisonment which may extend to six months or with fine which may
extend to two thousand rupees or with both.
(3) Except as otherwise provided in sub -section (4), nothing in sub -
section (2) shall apply to—
(a) catalogues or price -l ists to be displayed on l iquor vends in M adhya
Pradesh in accordance with the provisions of this Act or the rules
made thereunder;
(b) any advertisement or other matter contained in any newspaper, book,
leaf-let booklet or other publication printed and published outside
Madhya Pradesh;
(c) any advertisements or other matter contained in any newspaper
printed and published in Madhya Pradesh before such date as the
State Government may, be notification, specify; and
(d) any other advertisement or matter which the State Government may
by notificat ion, generally or specially exempt from the operation of
this section.
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(4) Notwithstanding anything contained in sub -section (3), the State
Government may, by notification, prohibit within the State the circulation,
distribution or sale of any newspaper, book, leaflet , booklet or other
publication printed and published outside the State which contains any
advertisement or mat ter commending solicit ing the use of, or offering or
purporting to commending, solici t ing the use of or offering any l iquor and
whoever circulates, distributes or sells such newspaper , book, leaflet , booklet
or other publication, in contravention of such notification, shall be punished for
every offence with imprisonment which may extend to six months or with fine
which may extend to two thousand rupees, or with both.
(5) When any newspaper, book, leaflet , booklet or other publication
wherever printed or published appears to the State Government to contain any
advertisement or matter commending, solici t ing the use of, or offering any
l iquor, the State Government may, by notification, declare every copy of the
issue of the newspaper and every copy of such book, leaflet , booklet or other
publication to be forfeited to Government, and thereupon any Excise Officer,
any officer of the police or revenue department and any other person authorised
in that behalf by the State Government may seize the same wherever found in
Madhya Pradesh and any Collector or Judicial Magistrate of the first class or
second class or other officer authorised by the State Government may by
warrant authorise any police officer not below the rank of sub -inspector to
enter upon and search for the same in any premises where any copy of such
issue or any such book, leaflet , booklet or other publication may be or may be
reasonably suspected to be.
24. Closing of shops for the sake of public peace. — ( l) The District
Magistrate, by notice in writ ing to the l icensee, may require, that any shops in
which any intoxicant is sold shall be closed at such t imes or for such period as
he may think necessary for the preservation of the public peace.
(2) If a r iot of unlawful assembly is apprehended or occurs in the
vicinity of any shop, a Magistrate of any class, who is present, may require
such shop to be kept closed for such period a s the may think necessary:
Provided that , when any such riot or unlawful assembly occurs, a
l icensee shall , in the absence of the Magistrate, close his shop without any
order.
(3) When any Magistrate issues an order under sub -section (2), the shall
forthwith inform the Collector of his action and his reasons thereof .
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CHAPTER V
DUTIES AND FEES
25. Duty on excisable articles.— An excise duty or a countervail ing
duty, a the case may be, shall , i f the State Government so directs, be levied on
all excisable art icles other than medicinal and toilet preparations specified for
the t ime being in the Schedule to the Medical and Toilet Preparation (Excise
Duties) Act, 1955 (No. 16 of 1955) : -
(a) imported; or
(b) exported; or
(c) transported; or
(d) manufactured, cult ivated or collected under any l icence granted
under Section 13; or
(e) manufactured any dist i l lery established, or any dist i l lery or brewery
l icensed, under this Act
Provided that i t shall be lawful for the State Government to exempt any
excisable art icle from any duty to which the same may be l iable und er this Act.
(2) Duty may be imposed under sub -section (1) at different rates
according to—
(i) the place to which any excisable art icle is to be removed; or
( i i) the strength and quali ty of excisa ble art icle; or
( i i i) the use of excisable art icle for d ifferent purposes; or
( iv) The value of excisable art icles based on principles as may be
prescribed.
(3) Notwithstanding anything contained in sub -section (1) ,—
(i) duty shall not he imposed there under on any art icle which has been
imported into India and was l iable, on such importation, to duty
under the Sea Customs Act, 1878 (VIII of 1878). or the Indian Tariff
Act 1894 (VIII of 1894) ;
( i i) [Omitted]
20
(4) Nothing contained in this section shall be construed to preclude the
State Government from enhancing or reducing the rates of duty during the
course of a financial year and the power to enhance or reduce the rate of duty
shall include power to give retrospective effect to such enhancement or
reduction from a date not earl ier than the commence ment of the financial year
26. Ways of levying such duty.— Subject to such rules regulating the
t ime, place and manner as the State Government may prescribe, such duty shall
he levied ratably on the quanti t y of excisable art icle imported, exported,
transported, collected or manufactured in or issued from a dist i l lery, brewery or
warehouse:
Provided that—
(1) duty may be levied—
(a) on intoxication drugs by an acreage rate levied on the cult ivation of
the hemp plant or by a rate charged on the quanti ty collected;
(b) on spiri t or beer manufactured in any dist i l lery established or any
dist i l lery or brewery l icensed under this Act —
(i) in accordance with such scale or equivalents calculated on the
quanti ty of materials used, or by the degree of at tenuation of the
wash or wort , as the case may be, as the State Government may
prescribe, or;
( i i) by a rate charged directly on the materials used;
(c) on tan, by a tax on each tree from which the tan is drawn.
(2) Where payment is made upon the issue of an excisable art icle for sale
from a warehouse, i t shall be at the rate of duty in force on the date of issue of
such art icle from the warehouse,
(3) Where the rate of duty is enhanced or reduced after payment o f duty
on issue of excisable art icle from warehouse and the excisable art icle is in
stock with a holder of a l icence, the excisable art icle in stock shall be subject
to the levy of duty at the rate so enhanced or reduced and the difference in duty
shall be payable or refundable, as the case may he, by or to the holder of a
l icence, with whom such duty paint excisable art icle is in stock at the material
t ime.
27. Payment for grant of leases.— (1) Instead of or in addit ion to any
duty leviable under this Chapter, the State Government may accept payment of
a sum in consideration of the grant of any lease under Section 18.
21
(2) Nothing contained in sub -section (1) shall be construed to preclude
the State Government from enhancing or reducing the sum received in
consideration of a grant of any lease under Section 18 during the course of a
financial year or during the currency of a l icence and the power to enhance or
reduce the sum shal l include power to give retrospective effect to such
enhancement or reduct ion from a date not earl ier than the commencement o f the
financial year.
27-A. Savings for duties being levied at commencement of the
Constitution— (1) Until provision to the contrary is made by Parliament, the
State Government may continue to levy any duty of w hich this section applies
which i t was lawfully levying immediately before the commencement of the
Consti tution under this Chapter as then in force.
(2) The duties to which this section applies are —
(a) any duty on intoxicants which are not excisable art icles within the
meaning of this Act;
(b) any duty on an excisable art icle produced outsid e India and imported
into the State whether across a customs frontier as defined by t he
Central Government or not;
Omitted
(3) Nothing in this section shall author ise the levy by the State
Government of any duty which, as between goods ma nufactured or produced in
the State, and similar goods not so manufactured or produced discriminates in
favour of the former, or which, in the case of goods manufac tured or produced
outside the State , discriminates between goods manufactured or produced in
one locali ty and similar goods manufactured or produced in another locali ty.
22
CHAPTER VI
LICENCES, PERMITS AND PASSES
28. Form and conditions of l icence etc .— (i) Every permit or pass
issued or l icence granted under this Act shall be issued or granted on payment
of such fees, for such period, subject to such restrict ions and conditions and
shall be in such form and contain such particulars as may be prescribed.
(2) The conditions prescribed under sub -section (1) may require, inter
al ia, the l icensee to l if t for sale, the minimum quantity of country spiri t or
Indian-made l iquor, f ixed for his shop and to pay the penalty at the prescribed
rate on the quanti ty of l iquor short l if ted.
(3) Penalty at the prescribed rate on infraction or infringement of any
conditions laid down in sub -section (1) of specifically enumerated in sub -
section (2) shall be leviable on and recoverable from the l icensee.
28-A. Payment of supervision charges .— The State Government may by
general or special order in writ ing direct the manufacture, import , export ,
t ransport , storage, sale, purchase, use, collection or cult ivation of any
intoxicant, denatured spiri tuous preparations or hemp shall be under the
supervision of such Excise staff as the Excise Commissioner may deem proper
to appoint in this behalf and that the person manufacturing, importing,
exporting, transporting, storing, sell ing, purchasing, using, collecting or
cult ivating the intoxicant or denatured spiri tuous preparations shall pay to the
State Government towards supervision charges as levy as may be imposed by
the State Government in this behalf :
Provided that the State Government may exempt any class of person or
any insti tution from paying the whole or any part of such levy.
29. Power to take security from licensee. — Any authority granting a
l icence under this ct may require the l icensee to execute a counterpart
agreement in conformity with the tenure of his l icence and to give such securi ty
for the performance of such agreement, or to make such deposit or to provide
both as such authority may think fi t .
30. Technical defects, irregularities and omissions— (1) No l icence
granted under this Act shall be deemed to be invalid by reasons merely on any
technical defect , irregulari ty or omission in the l icence or in any proceedings
taken prior to the grant1 thereof.
(2) The decision of the Excise Commissioner as to what is a technical
defect , irregulari ty or omission shall be final .
23
31. Power to canncel or suspend licence, etc.— ( l) Subject to such
restrict ions as the State Government may prescribe, the authority granting any
l icence, permit or pass under this Act may canncel or suspend i t —
(a) if any duty or fee payable by the holder thereof he not duty paid; or
(b) in the event of any breach by the holder thereof or by an‟ of his
servants, or by any one action on his behalf with his express or
implied permission, of any of the terms or conditions thereof; or
(c) if the holder thereof, or any of his servants, or any one action on his
behalf with his express or implied permission, is convicted of any
offence under this Act or any other law for the t ime being in force
relating to revenue, or of any offence (under the Dangerous Drugs
Act, 1930 (11 of 1930, or under the Indian Merchandise Marks Act,
1889 (1V of 1889), or under any section which has been introduced
into the Indian Penal Code (XLV of 1860), Section 3 of that Act; or
(d) if the holder thereof is convicted of any cognizable and non -bailable
offence; or
(e) if the holder thereof is punished fur any‟ offence referred to in clause
(8) of Section 167 of the Sea Customs Act, 1878 (Viii of 1878); or
(f) where a l icence, permit or pass been granted on the application of the
holder of any lease granted under Section 18, on the requisit ion in
writ ing of such lessee; or
(g) if the conditions of the l icence, permit or pass provide for such
cancellation or suspension at will .
(1-A) Before making an order cancel l ing or suspending a l icence permit
or pass under sub-sect ion (1), the authority aforesaid shall record in writ ing the
reasons for the proposed action, furnish to the holder thereof a brief statement
of the same and afford him a reasonable opportunity of being heard.
(2) Where a l icence, permit or pass held by any person is cancelled under
clause (a), clause (b), clause (c) or clause (e) of sub -section (1) , the authority
aforesaid may cancel any other l icence, permit or pass granted to such person
under this Act or under any other law for t he t ime being in force relating to
excise revenue, or under the Opium Act, 1878 (1 of 1878).
(3) The holder of a l icence, permit or pass shall not be enti t led to any
compensation for i ts cancellation or suspension nor to the refund of any fee
paid or deposit made in respect thereof.
24
(4) Where a l icence is cancelled or suspended under clause (a), clause
(b), clause (c) or clause (e) of sub -section (1),—
(a) the fee payable for the balance of the period for which such l icence
would have been current but fo r such cancellation or suspension, may
be recovered from the ex -licensee as excise -revenue;
(b) the Collector may take the gran t under management or resell i t at the
risk and loss of the ex -licensee, but an‟ profit realised by such
management or resale which is not is excess of the amount recovered
under clause (a) for such period shall be paid to the ex -licensee.
32. Power to withdraw licences.— Whenever the authority which
granted any l icence under this Act considers that such l icence should be
withdrawn for any cause other than those specified in Section 31, if shall remit
a sum equal to the amount of the fees payable in respect thereof for fif teen
days, and may withdraw the l icence either —
(a) on the expiration of fif teen days‟ notice in writ ing of i ts intention so
to do; or
(b) forthwith without notice.
(2) If any l icence be withdrawn under clause (h) of sub -section (1), the
aforesaid, authority shall , in addit ion to remitt ing such sum as a aforesaid, pay
to the l icensee such further sum (if any) by way of compensation as the Excise
Commissioner may direct .
(3) When a l icence is withdrawn under sub -section (1), any fee paid in
advance to deposit made by the l icensee in respect thereof shall be refunded to
him, after deducting the amount (if any) due to the Government.
33. Surrender of l icences.— ( i) Any holder of a l icence granted under
this Act to sell an intoxicant may surrender his l icence on the expiration of one
month‟s notice in writ ing given by him to the Collector of his intention to
surrender the same, and on payment of the fee payable for the licence for the
remainder of the period for which i t would have been current put for such
surrender:
Provided that if the Excise Commissioner is satisfied that there is
sufficient reason for surrendering a l icence he may remit to the holder thereof
the sum so payable on surrender or any portion thereof.
(2) Sub-section (1) shall not apply in the case of any l icence granted
under Section 18.
25
Explanation.— The words “holders of l icence”, as used in this section
include a person whose tender or bid for a l icence has been accepted, al though
he may not actually have received the l icence.
33-A. Omitted.
CHAPTER VII
OFFENCES AND PENALTY
34 Penalty for unlawful manufacture, transport, possession, sale
etc.— ( i) Whoever, in contravention of any provision of this Act, or of any
rule, notification or order made or issued thereunder, or of any condition of a
l icence, permit or pass granted under this Act, —
(a) manufactures, transports, imports, exports. colle cts of possesses any
intoxicant;
(b) save in the cases provided for in Section 38, sell any intoxicant ; of
(c) cult ivates bhang; or
(d) taps any toddy production tree/or draws toddy therefrom; or
(e) constructs, or works any dist i l lery brewery or vintn ery; or
(f) uses, keeps or has in his possession any material , st i l l utensil ,
implement or apparatus, whatsoever for the purpose of
manufacturing any intoxicant other than toddy; or
(g) removes any intoxicant from any dist i l lery, brewery, vintnery or
warehouse l icensed, es tablished or contained, under this Act;
(h) Bottles any l iquor;
shall subject to the provisions of sub -section (2), be punishable for every such
offence with imprisonment for a term which may extend to one year and fine
which shall not be less than five hundred rupees but which may extend to five
thousand rupees:
Provided that when any person is convicted under this Section of any
offence for a second or subsequent t ime he shall be punishable for every such
offence with imprisonment for a term which shall not be less than two months
26
but which may extend to twenty four months and fine which shal l not be less
than two thousand rupees but which may extend to ten thousand rupees.
(2) Notwithstanding anything contained in sub -section (1), if a person is
convicted for an offence covered by clause (a) or clause (b) of sub -section (1)
and the quanti t1 of the intoxicant being l iquor found at the t ime or in the
course of detection of the offence exceeds fif ty bulk l i ter , he shall be
punishable with imprisonment for a term which shall not be less than one year
hut which may extend to three years and with fine which shall not be less than
twenty five thousand rupees but may extend to one lac rupees :
Provided that when any person is convicted under t his section for an
offence for second or subsequent t ime, he shall be punishable for every such
offence with imprisonment for a term which shall not be less than two years but
which may extend to f ive years and with fine which shall not be less than fifty
thousand rupees but may extend to two lac rupees.
(3) When an offence covered by clause (a) or clause (b) of sub -section
(1) if committed and the quanti ty of l iquor found at the t ime or in the course of
detection of such offence exceeds fif ty bulk l i tres, al l intoxicants, art icles
implements, utensils, materials, conveyance etc. in respect of or by means of
which the offence is committed, shall he l iable to be seized and confiscated. If
such an offence is committed by or on behalf of a person who holds a l icence
under the Act for manufacturing or stocking or storing l iquor for sale on which
duty at the prescribed rate has not been paid then notwithstanding anything
contained in Section 31 the l icence granted to thin shall be cancelled in case he
is convicted for the offence as aforesaid.
(4) The seizure or confiscation of the intoxicants, art icles, implements,
utensils, materials and conveyance and the cancellation of l icence as provided
under sub-section (2) above shall be in addit ion and without prejudice to any
other action that may be taken under any provisions of t he Act or rules made
thereunder .
35 Penalty for altering or attempting to alter any 2[denatured spirit
or denatured spirituous preparation .—Whoever—
(a) al ters or at tempts to alter any denatured spiri t or denatured spiri tuous
preparation with the intention that such spiri t 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
(b) has in his possession any spiri t in respect of which he knows or has
reason to believe that any such alteration or attempt has been made
with the intention specified in clause (a), shall be punishable with
27
imprisonment for a term which shall not be less than one month but
which may extend to two years and also with fine which shall not be
less than one thousand rupees hut which may extend to four thousand
rupees; or
(c) mixes denatured spiri t or such altered denatured spiri t or denatured
spiri tuous preparation with potable sp iri t; shall be punishable with
imprisonment for a term which shall not be less than one month but
which may extend to two years and also with fine which shall not be
less than one thousand rupees but which may extend to four thousand
rupees:
Provided that when any person is convicted under this section for a
second offence or subsequent offence he shall be punishable for such offence
with imprisonment for a term which shall not be less than six months hut which
may extend to six years and with fine which s hall not be less than one thousand
five hundred rupees but which may extend to six thousand rupees.
Explanation.— In this section “denatured spiri tuous preparation” means
any preparation made with denatured spiri t and includes l iquors, french polish,
varnish and thinners prepared out o f such spiri tuous preparation.
36. Penalty for i l legal possession.— Whoever, without lawful authority,
has in his possession any quanti ty of any intoxicant knowing the same to have
been unlawfully imported, transported, manuf actured, cult ivated or collected
knowing the prescribed duty not to have been paid thereon, shall be punishable
with imprisonment for a term which may extend to six months or with fine
which may extend to one thousand rupees, or with both.
36A. Penalty for opening, keeping or using any place as a common
drinking house or for having care, management or control of , or for
assisting in conducting, business of any such place. —Whoever in
contravention of this Act, or of any rule, notification or order made, iss ued or
given thereunder, or of any l icence permit or pass granted under this Act. —
(a) opens, keeps or use any place as a common drinking -house; or
(b) has the care, management or control of , or in any manner assists in
conducting the business of any place opened, kept or used as common
drinking house;
shall be punishable with imprisonment for a term which may extend to one year
or with fine which shall not be less than two hundred rupees but which may
extend to two thousand rupees, or with both.
28
36-B. Penalty for being drunk or for purpose of drinking in a
common drinking-house—Whoever, in contravention of this Act or rule or
notification or any order made, issued or given thereunder, or of any l icence,
permit or pass granted under this Act, is found dr unk or drinking is a common
drinking house or is found there present for the purpose of drinking shall he
punishable with fine which may extend to one thousand rupees and any person
found in a common drinking-house during any drinking therein shall be
presumed unti l the contrary is proved, to have been there for the purpose of
drinking.
36-C. Penalty for permitting a place to be used for the commission by
other person of any offence punishable under Section 34, Section 35,
Section 36 or Section 36-A—Whoever, being the owner or occupier or having
the use or care or management or control of any place, knowingly permits i t to
be used for the commission by any other person of any offence punishable
under Section 34, Section 35, Section 36 or Section 36 -A shall be punishable
with imprisonment for a t erm which may extend to one year or with fine which
shall not he less than two hundred rupees but which may extend to two
thousand rupees or with both.
36-D. Execution of bond to abstain from commission of offences
punishable under Section 34 or Section 36. — (1) Whenever any person is
convicted of an offence punishable under Section 34 or Section 36, and the
Magistrate convicting him is of opinion that i t is necessary to require such
person to execute a bond to abstain from the commission of offences punishable
under those sections; the Magistrate may, at the t ime of passing sentence on
such person, order him to execute a bond for a sum proportionate to his means,
with or without suret ies, to abstain from the commission of such offences
during such period, not exceeding three years, as he may direct .
Form of bond and applications of the provisions of the Code of
Criminal Procedure to all matters connected with such bond. — (2) The bond
shall be in the form contained in the Second Schedule and the provisions of the
Code of Criminal Procedure 1898 (V of 1898) shall in so far as they are
applicable, apply to al l matters connected with such bond as if i t were a bond to
keep the place ordered to be executed under Section 106 o f that Code.
Circumstances in which bond shall be void. — (3) If the conviction is
set aside on appeal or otherwise, the bond so executed shall become void.
Power of Appellate Court or the High Court to make order. — (4) An
order under this section may also be made by an Appellate Court , or by the
High Court when exercising i ts powers of revision.
29
36-E. Magistrate to require a person to show cause why he should not
be ordered to execute a bond for good behaviour. — (1) Whenever a
Magistrate of the firs t class specially empowered in this behalf by the State
Government receives information that any person within the local l imits of his
jurisdiction habitually commits, or at tempts to commit, or abets the commission
of an offence punishable under Section 34 or S ection 36, such Magistrate may
require such person to show cause why he should not be ordered to execute a
bond, with sureties, for his good behaviour for such period, not exceeding three
years, as the Magistrate may direct .
Application of provision of the Code of Criminal Procedure to
proceeding under sub-section (1).— (2) The provisions of the Code of
Criminal Procedure, 1898 (V of 1898), shal l , in so far so they are applicable,
apply to any proceedings under sub -section (1) as if the bond referred to th erein
were a bond required to he executed under Section 110 of that Code.
37. Penalty for offence not otherwise provided for — Whoever, is
guil ty of any act or intentional omission in contravention of any of the
provisions of this Act or of any rule, noti fi cation or order made, issued or
given thereunder and not otherwise provided for in this Act, shall be punishable
with imprisonment for a term which may extend to six months or with fine
which may extend to one thousand rupees, or with both.
38. Penalty for certain unlawful acts of l icensed vendors. — (1) A
licensed vendor or any person in his employ and acting on his behalf who -.—
(a) sells any intoxicant to a person who is drunk or intoxicated; or
(b) sells or gives any intoxicant to any person in contrave ntion of
Section 23; or
(c) in contravention of Section 22 employs or permits to be employed on
any part of his l icensed premises referred to in that section any male
person or woman; or
(d) permits drunkenness, intoxication, disorderly conduct, dancing,
singing, playing of music or gaming on the l icensed pre mises of such
vendor; or
(e) permits persons whom he knows or has reason to believe to have been
convicted of any non-bailable offence, or who are prosti tutes, to
resort to or assemble on the l icensed premises of such vendor whether
for the purposes of crime or prosti tution or not;
shall be punishable with fine which shall not be less than one hundred rupees
but which may extend to two thousand rupees.
30
(2) Where any l icensed vendor, or any person in his employ and acting
on his behalf , is charged with permitt ing drunkenness on the premises of such
vendor and i t is proved that any person was drunk on such premises, the burden
shall l ie on the person charged to prove that the l icensed vendor and the
persons employed by him took all reasonable steps for preventing d runkenness
on such premises.
38-A. Penalty on l icensed manufacturer or vendor of intoxicants for
mixing or permitting to be mixed with such articles any noxious drug or
any foreign ingredient or any diluting or colouring substance. — If a
l icensed manufacturer or l icensed vendor or any person in his employ 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
foreign ingredient in the l icence, o r has in possession any intoxicant in respect
of which such admixture has been made, he shall be punishable with
imprisonment which shall not be less than one month but which may extend to
one year or with fine which shall not be less than three hundred rupees but
which may extend to two thousand rupees or with both.
39. Penalty for misconduct by l icensees, etc. — A holder of a l icence,
permit or pass granted under this Act or any person in the employ of such
holder and acting on his behalf , who intentionally—
(a) fails to produce such l icence, permit or pass on the demand of any
Excise officer or of any other officer duly empowered to make such
demand; or
(b) save in a case provided for by Section 34, contr avenes any rule made
under Section 62; or
(c) does any act in breach of any of the conditions of the l icence, permit
or pass not otherwise provided for in this Act,
shall be punishable in case (a) with fine wh ich may extend to four hundred
rupees, and in case (b) or (c) with fine which may ext end to ten thousand
rupees.
40. Penalty for allowing consumption in chemist’s shop, etc. — ( i) A
chemist , druggist , apothecary or keeper of a dispensary who allows any
intoxicant, which has not been bona fide medicate d for medicinal purposes, to
be consumed on his business premises by any person not employed in his
business shall be punishable with imprisonment for a term which may extend to
one year or with fine which shall not be less than five hundred rupees but
which may extend to four thousand rupees, or with both.
31
(2) Any person not employed as aforesaid who consumes any such
intoxicant on such premises shall be punishable with fine which may ex tend to
five hundred rupees.
40-A. Punishment for obstruction to, ass ault on off icer etc.—Whoever
assaults or obstructs—
(a) any excise officer or person exercising powers under this Act, or
(b) any informant or other person helping any such officer or person
while exercising powers under this Act,
shall be punished with imprisonment which may extend to two years or with
fine which may extend to two thousand rupees or with both.
41. Manufacture, sale or possession by one person on account of
another.— (1) Where any intoxicant has been manufactured or sold or is
possessed by any person on account of any other person1 and such other person
knows or has reason to believe that such manufacture or sale was, or that such
possession is, on his account the intoxicant, shall , for the purposes of this Act,
be deemed to have been manufactured or sold by or to be in the possession of,
such other person.
(2) Nothing in sub-section (1) shall absolve any person who
manufactures, sells or has possession of an intoxicant on account of another
person from liabil i ty to any punishment under t his‟ Act, for the unlawful
manufacture, sale or possession of such intoxicant.
42. Attempts to commit, and abatement of offences. — Whoever
attempts to commit or abets any offence punishable under this Act, shall be
l iable to the punishment provided for such offence.
43. Presumption as to commission of offences in certain cases. — In
prosecutions under Section 34, Section 35 and Section 36 i t shall be presumed,
unti l 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 st i l l , utensi l , implement or apparatus whatsoever for the
manufacture of ay intoxicant other than tan, or
(c) any materials which have undergone any process towards the
manufacture of an intoxicant, or from which an intoxicant has been
manufactured,
32
for the possession of which he is unable to account for satisfactori ly.
44. Criminal l iabil ity of l icensee for acts of servants. — Where any
offence under Section 34, Section 35, Sect ion 36, Section 3 6-A, Section 38,
Section 38-A or Section 39 is committed by any person in the employ and
acting on behalf of the holder of a licence, permit or pass granted under this
Act such holder shall also be punishable as if he had himself committed the
same, unless he establishes that al l due and reasonable precaution were
exercised by him to prevent the commission of such offence :
Provided that no person other than the actual offender shall be
punishable with imprisonment except in default of payment of fine:
45. Enhanced punishment after previous conviction. — l f any person
after having been previously convicted of an offence punishable under Section
34, Section 35, Sect ion 36, Section 36 -A, Section 36-B, Section 36-C or
Section 40 or under the corresponding provi sions in any‟ enactment repealed by
this Act, subsequently commits and is convicted of an offence punishable under
any of those sections he shall he l iable to twice the punishment which might be
imposed on a f irst conviction under this Act:
Provided that nothing in this section shall prevent any offence which
might otherwise have been tried summarily under Chapter XXI of the Code of
Criminal Procedure, 1973 (No. 2 of 1974), from being so tr ied.
46. Liability of certain things to confiscation.— (1) Whenever an
offence has been committed which is punishable under this Act, the intoxicant,
materials, st i l l , utensils, implements or apparatus in respect of or by means of
which such offence has been committed, and the receptacles, packages and
coverings in which any such intoxicant materials, st i l l , utensils, implements or
apparatus is or are found, and the other contents, if any, of the receptacles or
packages in which the same is or are found, and the animals, carts vessels, rafts
or other conveyance used in car rying the same shall be l iable to confiscation.1
(2) Any intoxicant lawfully imported, transported, manufactured, held in
possession or sold alongwith, or in addit ion to any intoxicant l iable to
confiscation under sub-section (1), and the receptacles, packages and coverings
in which any such intoxicant, materials, st i l l , utensil , implements or apparatus
as aforesaid is or are found, and the other contents, if any, of the receptacles or
packages in which the same is or are found, and the animals, carts, ves sels,
rafts or other conveyance used in carrying the same, shall l ikewise be l iable to
confiscation.
33
47. Order of confiscation.— (1) Where in any case tr ied by him the
Magistrate, decides that anything is l iable to confiscation under Section 46, he
shall order confiscation of the same:
Provided that where any intimation under clause (a) of sub -section (3) of
Section 47-A has beer received by the Magist rate, he shall not pass any order in
regard to confiscation as aforesaid unti l the proceedings pending bef ore the
Collector under Section 47 -A in respect of thing as aforesaid have been
disposed of, and if the Collector has ordered confiscation of the same under
sub-section (2) of Section 47 -A, the Magistrate shall no t pass any order in this
regard.
(2) When an offence under this Act has been committed, but the offender
is not known or cannot be found, the case shall be inquired into and determined
by the Collector, who may order confiscation :
Provided that no such order shall he made unti l the expiration of one
month from the date of seizing the thing intended to be confiscated, or without
hearing any person who may claim any right thereto, and the evidence (if any)
which he may produce in support of his claim:
Provided further that if the thing in question is l iable to speedy and
natural decay, or if the Collector is of opinion that the sale would be for the
benefit of i ts owner, the Collector may at any t ime direct i t to be sold; and the
provisions of this sub-section shall , as nearly as may be practicable, apply to
the net proceeds of such sale.
47-A. Confiscation of seized intoxicants, articles, implements,
utensils, materials, conveyance etc.— (1) Whenever any offence covered by
clause (a) of (b) of sub -section (1) of Section 34 is committed and the quan ti ty
of l iquor found at the t ime or in the course of detection of offence exceeds fif ty
bulk l i tres, every office, empowered under Section 52, while seizing any
intoxicants, art icles, implements, utensils, materials, conveyance etc. under
sub-section (2) of Section 34 or Section 52 of the Act, shall place on the
property seized a mark indicating that the same has been so seized and shall
without undue delay either produce the seized property before the officer not
below the rank of District Excise Officer authorised by the State Government
by a notification in this behalf (hereinafter referred to as the Authorised
Officer), or where having regard to i ts quanti ty or bulk or any other genuine
difficulty i t is not ex -pedient to do so, make a report containing a ll the details
about the seizure to him.
(2) When the Collector, upon production before him of intoxicants,
art icles, implements, utensils, materials, conveyance etc . or on receipt of a
report about such seizure as the case may be, is satisfied that an of fence
34
covered by clause (a) or clause (b) of sub -section (1) of Section 34 has been
committed and where the quanti ty of l iquor found at the t ime or in the course of
detection of such offence exceeds fif ty bulk l i tres he may, on the ground to be
recorded in writ ing, order the confiscation of the intoxicants, art icles,
implements, utensils, materials, conveyance etc. so seized. He may, during the
pendency of the proceedings for such confiscation also pass an order of interim
nature for the custody, disposal e tc. of the confiscated intoxicants, art icles,
implements, utensils, materials, conveyance etc. as may appear to him to be
necessary in the circumstances of the case.
(3) No order under sub-section (2) shall be made unless the Collector
has—
(a) sent an intimation in a form prescribed by the Excise Commissioner
about init iat ion of proceedings for confiscat ion of seized intoxicants,
art icles, implements, utensils, materials, conveyance, etc. to the
Court having jurisdiction to try the offence on account of which the
seizure has been made;
(b) issued a notice in writ ing to the person from whom such intoxicants,
art icles, implements, utensils, materials, conveyance, etc. have been
seized and to any person staking claim to and to any other person who
may appear before the Collector to have an interest in i t ;
(c) afforded an opportunity to the persons referred to in clause (b) above
of making a representation against proposed confiscation;
(d) given to the officer effecting the seizure under sub -section (1) and to
the person or persons who have been not iced under clause (b) a
hearing.
47-B. Appeal against the order of confiscation. — ( l) Any person
aggrieved by an order of confiscation passed under sub -section (2) of Section
47-A may, within thir ty days of such order prefer an appeal to the Collector
concerned or to any other officer authorised by the State Government by
notification (hereinafter referred to as the Appellate Authority). Such appeal
memorandum shall be accompanied by a cert if ied copy of the order appealed
against .
(2) The Appellate. Authority on presentation of such memorandum of
appeal, issue a notice to the appellant and to any other person who is l ikely to
be adversely affected by the order that may be passed in appeal.
(3) The Appellate Authority after hearing the parties to the appeal, shall
pass an order confirming, reversing or modifying the order of confiscation
appealed against :
35
Provided that he may pass such order of interim nature for custody,
disposal etc. or the confiscated art icles during the pendency of appeal, as may
appear to him just or proper in the circumstances of the case but he shall have
no power to stay the order of confiscation appealed against du ring the pendency
of appeal.
47-C Revision before the Court of sessions ag ainst the order of
Appellate Authority.— (1) Any party to appeal aggrieved by the final order by
the Appellate Authority under sub -section (3) of Section 47-B may, within 30
days of such order submit a peti t ion or revision solely on the ground of
i l legali ty of such order to the Court of sessions within the sessions division.
(2) The Court of sessions may, if i t f inds any i l legali ty in the order of
the Appellate Authority, confirm, reverse or modify the order passed by the
Appellate Authority:
Provided that the Court of session shall have no powers to stay the order
of confiscation of the order passed by the Appellate Authority during pendency
of the peti t ion for revisions before i t .
47-D. Bar of jurisdiction of the Court under certain circumstances. —
Notwithstanding anything to the contrary contained in the Act, or any other law
for the t ime being in force, the Court having jurisdiction to try offences
covered by clause (a) or (b) of sub -section (1) of Section 34 on account of
which such seizure has been made, shall not make any order about the disposal,
custody etc. of the intoxicants, art icles, implements, utensi ls, materials,
conveyance etc. seized after i t has received from the Collector an intimation
under clause (a) of sub -section (3) Section 47-A about the init iat ion of the
proceedings for confiscation of seized property.
48. Power of compound offences and impose penalty .— (1) The Excise
Commissioner or the Collector may : -
(a) accept from any person whose l icence, permit or pass is l iable to be
cancelled or suspended under clauses (a) or (b) of Section 3L or who
is reasonably believed to have committed an offence under Section
37, Section 38, Section 38-A (Except cases involving admixture of an
intoxicant with any noxious drugs) or Section 39, a sum of money not
exceeding ten thousand rupees in l ieu of such cancellation or
suspension or by way of composit ion for such offence, as the case
may be, or may impose as a penalty a sum not exceeding ten thousand
rupees, and may in either case, order the confisc ation of articles
which are seized; and
36
(b) in any case in which any property has been seized as l iable to
confiscation under this Act, may at any t ime before an order of
confiscation has been passed by a judicial Magistrate, release the
same, on payment of the value thereof as estimated by the Excise
Commissioner or the Collector.
(2) On the payment of such sum of money, or such value or both, as the
case may be, to the „[Excise Commissioner or Collector , the accused person, if
in custody shall be discharged, the property seized (if any) shal l be released,
and no further proceeding shall be taken aga inst such person or property.
48-A. Special provision for the imposition of penalty by the Excise
Commissioner or Collector.— Notwithstanding the l imit of pe nalty of Rupees
ten thousand prescribed under sub -section (1) of Section 48, the Excise
Commissioner or Collector in the event of any breach of contravention of the
rules or conditions of l icence, may impose penalty to the extent provided in
such rules or conditions of l icence under the provisions of this Act .
49. Penalty on off icers making vexatious search, seizure, detention or
arrest.— Any Excise Officer or Officer of the Police, Land Revenue
Department or any other person duly empowered under Section 52 , who
vexatiously and unnecessari ly—
(a) enters or searches or causes to be entered or searched any place under
colour of exercising any power conferred by this Act, or
(b) seizes the movable property of any person on the pretence of seizing
or searching for any art icle l iable to confiscation under this Act , or
(c) detains, searches or arrests any person,
shall be punishable with imprisonment for a term which may extend to three
months, or with fine which may extend to five hundred rupees, or with both.
37
CHAPTER VII-A
PENALTY FOR OFFENCES AGAINST LIFE
49-A. Penalty for import etc. of l iquor unfit for human consumption
or for altering or attempting to alter denatured spirituous preparation. —
(1) Whoever—
(a) import , exports, transports, manufactur es, collects, possesses, bott les
or sells any l iquor; or
(b) al ters or at tempts to alter any denatured spiri t or denatured spiri tuous
preparation with the intention that such spiri t or denatured spiri tuous
preparation may be used for human consumption, wh ether as a
beverage or internally as a medicine, or in any other form or by any
method whatsoever; or
(c) has in his possession any spiri t or denatured spiri tuous preparation,
in respect of which he intentionally or knowingly allows or
knowingly suffers any person to alter or at tempt to alter, in either
case with the intent ion specified in clause (b); any spiri t into
denatured spiri t or into a denatured spiri tuous preparation; or
(d) mixes denatured spiri t or such altered denatured spiri t or denatured
spiri tuous preparation with potable spiri t , and such l iquor , denatured
spiri t , denatured spirituous preparation, spiri t or al tered denatured
spiri t as the case any be, is found unfit for human consumption or
causes injury to or death of human being, —
shall be punishable—
where such l iquor, denatured spiri t , denatured spiri tuous
preparation, spiri t , or al tered denatured spiri t , as the case may be —
(i) if found unfit for human
consumption-
to imprisonment which shall not be less than
two months, but may extend to two years and
shall also be l iable to fine;
( i i) causes injury to human
being-
to imprisonment which shall not be less than
four months but may extend to four years and
shall also be l iable to fine.
( i i i) causes death of a human
being-
to imprisonment which shall not be less than
two years but may extend to ten years and
shall also be l iable to fine.
38
(2) When any person is convicted under this section for a second or
subsequent offence, he shall be punished in relation to circumstances —
(a) Under clause (i) of sub-
section (2)
with imprisonment which shall not be less
than six months but which may extend to four
years and shall also be l iable to fine;
( i i) Under clause (i i) of sub-
section (2)
with imprisonment which shall not be less
than one year but may extend to six years ,
and shall also be l iable to fine;
( i i i) Under clause (i i i) of sub -
section (1)
to imprisonment for l ife or imprisonment
which shall not be less than five years but
extend to ten years, and shall also be l iable
to fine.
49-B. Omitted
39
CHAPTER VIII
DETENTION, INVESTIGATION AND TRIAL OF OFFENCES
50. Land-holders and others to give information —Whenever any
intoxicant is manufactured or collected, or any hemp plant is cult ivated on any
land in contravention of this Act—
(a) any owner or occupier of such land and any agent of an y such owner
or occupier; and
(b) al l vil lage-headmen, vil lage-accountants, vil lage-watchmen, and all
officers employed in the collection of revenue or rent of land on the
part of the Government or the Court of Wards in the vil lages,
shall , in the absence of reasonable excuse, be hound to give notice of the fact
to a Magistrate or to an officer of the Excis e, Police of Land Revenue
Department, as soon as the fact comes to their knowledge.
51. Power to enter and inspect places of manufacture and sale. —The
Excise Commissioner, or a Collector or any Excise Officer not below the rank
as the State Government may by notification prescribe, or any police officer
duly empowered in that behalf , may,—
(a) enter and inspect at any t ime by day or by night, any place in which
any l icensed manufacturer manufactures or s tores any intoxicant; and
(b) enter and inspect, at any t ime within the house during which sale is
permitted and at any other t ime during whic h the same be open, any
place in which any intoxicant is kept for side by any person holding a
l icence under this Act; and.
(c) examine accounts and registers, and examine, test , measure or weigh
any materials, st i l ls , utensils, implements , apparatus or i ntoxicant
found in such place.
52. Power to arrest without warrant to seize article l iable to
confiscation and to make searches.— ( l) Any Excise Officer, or any Police
Officer not below such rank as the State Government may, by notification,
prescribe, or single officer or class of officers of the Revenue Department duly
empowered in this behalf by notification of the State Government subject to
such restrict ions as the State Government may prescribe, and any other person
duly empowered by notification by the State Government in this behalf ,—
40
(a) may arrest without warrant any person found committing an offence
punishable under Sect ion 23 -A, 34, 35, 36, 36-A, 36-B, 36-C, 37, 38-
A, 40 or 49-A; and
(b) shall seize and detain airy intoxicant or other art icle s which he has
reason to believe to be l iable to confiscation under this Act or any
other law for the t ime being in force relating to exercise revenue; and
(c) may detain and search any person upon whom, any vessel , craft ,
vehicle, animal, package, receptacle, or covering in or upon which he
may have reasonable cause to suspect any such art icle to be.
(2) When any person is accused or reasonably suspected of committing
an offence t inder this Act, and on demand of such officer refuses to give his
name and residence or gives a name and residence which such officer has
reason to believe to be false, he may be arrested by such officer in order that
his name and res idence may be ascertained.
53. Power of Magistrate to issue a warrant.— If a Magistrate, upon
information and after such inquiry (if any) as he thinks necessary, has reason to
believe that an offence under Section 34, Section 35, Section 36, Section 36 -A,
Section 36-B, Section 36-C, Section 37, Section 38, Section 38 -A, Section 39,
or Section 40 has been, is being or is l ikely to he, committed, he may issue a
warrant—
(a) for the search of any place in which he has reason to believe that any
intoxicant st i l l , utensil , implement, apparatus or materials which are
used for the commission of such offence or in respect of which such
offence has been, is being or is l ikely to be, committed, are kept or
concealed; and
(b) for the arrest of any person whom he has reason to believe to have
been, to be, or to be l ikely to be engaged in the com mission of any
such offence.
54. Power to search without a warrant. —Whenever any Excise Officer
not below such rank as the State Government may, by notification, prescribe,
has reason to believe that an offence under Section 34, Section 35, Section 36,
Section 36-A, Section 36-B, Section 36-C, Section 37, Section 38, Section 38 -
A, Section 39, or Section 40 has been, is being or is l ikely to be committed, and
that a search warrant cannot be obtained without affording the offender an
opportunity of escape or of concealing evid ence of the offence he may after
recording the grounds of his belief.—
41
(a) at any t ime, by day or night enter and search any place and seize
anything found thereine which he has reason to believe to be l iable to
confiscation under this Act; and
(b) detain and search and, if he thinks proper, arrest any person found in
such place whom he has reason to believe to be guil ty of such offence
as aforesaid.
54-A. Arrest without warrant for obstruction or assault. — Any Excise
Officer, not below such rank as the S tate Government may by notification
specify, may arrest without warrant any person who obstructs or assaults him in
the execution of his duty under this Act:
Provided that every person arrested under this section shall be admitted
to bail by the person ar resting, if sufficient bail be tendered for his appearance
before a Magistrate or before a Police or Excise Office r as the case may be.
55. Power of Excise Off icers in matters of investigation .— (l) Any
Excise Officer not below such rank and within such s pecified area, as the State
Government may, by notification, prescribe, may, as regards offence under
Section 34, Section 35, Section 36, Section 36 -A, Section 38-A, Section 39,
Section 40 and Section 40 -A exercise the power conferred on an officer -in-
charge of a police station by the provision of Chapter XII of the Code of
Criminal Procedure, 1973 (No. 2 of 1974) :
Provided that any such powers shall be subject to such restrict ions and
modifications (if any) as the State Government may by rule prescribe.
(2) For the purposes of Section 156 of the said Code the area in regard to
which an Excise Officer is empowered under sub -section (1) shall be deemed to
be a police station, and such officer shall be deemed to be the officer in charge
to the station.
(3) Any such officer, specially empowered in that behalf by the State
Government, may without reference to a Magistrate and for reasons to be
recorded by him in writ ing, stop further proceedings against any person
concerned or supposed to be concerned in any o ffice against this Act, which he
has investigated or which may have been reported to him.
56. Report by investigating off icer.— If on an investigation by an
Excise Officer empowered under sub -section (1) of Section 55, it appears that
there is sufficient evidence to justify the prosecution of the accused, the
investigating officer, unless he proceeds under sub -section (3) of Section 55, of
shall submit a report which shall of the purposes of Section 190 of the Code of
Criminal Procedure, 1973 (No. 2 of 197 4) , be deemed to be a pol ice report to a
42
Judicial Magistrate having jurisdiction to inquire into or try the case and
empowered to take cognizance o f offences on police reports.
57. Report by Excise Officer.— Where any Excise Officer below the
rank or Collector makes any arrest , seizure or search under this Act, he shall ,
within twenty four hours thereafter, make a hil l report of al l the particulars of
the arrest , seizure or search to his immediate official superior, and shall , unless
bail be accepted under Section 59, take or send the person arrested, or the thing
seized, with all convenient dispatch, to a Judicial Magistr ate for trial or
adjudication.
57-A. Police to take charge of articles seized. — An officer in charge of
a police station shall take charge of and keep in safe custody pending the orders
of a Magistrate or an Excise Officer, al l art icles seized under this Act which
may be delivered to him, and shall al low any Excise Officer who may
accompany such art icles to the police station, or who may he deputed for the
purpose by his superior officer, to affix his seal to such art icles and to take
samples of and from them. All samples so taken shall also be sealed with the
seal of the officer -in-charge of the police station.
58. Arrests, searches etc., h ow to be made.— Save as in this Act
otherwise expressly provided the provisions of the Code of Criminal Procedure,
1973 (No. 2 of 1974) relating to arrest , detentions in custody, searches,
summons, warrants of arrests, search warrants, the production of pe rsons
arrested, and the disposal of things seized, shall apply, as far as may be, to all
action taken in these respects under this Act.
59. Security for appearance in case of arrests without warrant.— (1)
All offences except those specified in Section 59 -A punishable under this Act
shall be bailable within the meaning of the Code of Criminal Procedure, 1973
(No. 2 of 1974) .
(2) When a person is arrested under this Act otherwise than on warrant
by a person or officer who has no authority to release arrested persons on bail ,
he shall be produced before or forwarded to —
(a) the nearest Excise Officer who has authority to release arrested
persons on bail , or
(b) the nearest officer -in-charge of a police s tation,
whoever is nearer.
(3) Whenever any person ar rested under this Act, other wise than on a
warrant, is prepared to give bail , and is arrested by, or produced in accordance
with sub-section (2), before an officer who has authority to release arrested
43
persons on bail , he shall be released upon bail , or a t the discretion of the
officer releasing him, on his own bond.
(4) The provisions of Sections 441 of 444 and 446 and 449 of the Code
of Criminal Procedure, 1973 (No. 2 of 1974), shall apply so far as may be, in
every case in which bail is accepted or a b ond taken under this section.
59-A. Certain offence under the Act to be non -bailable.—
Notwithstanding anything contained in the Code of Criminal Procedure, 1973
(No. 2 of 1974) or Section 59 of the Act,—
(i) no application for an anticipatory bail shall he entertained by any
Court in respect of a person accused of an offence punishable under
Section 49-A or in respect of a person not being a person holding a
l icence under the Act or rules made thereunder who is accused of an
offence covered by clause (a) or clause (b) of sub-section (1) of
Section 34 with quant i ty of l iquor found at the t ime or in the course
of detection of such offence exceeding fifty hulk l i tres.
( i i) a person, accused of an offence punishable under Section 49 -A or a
person not being a person holding a l icence under the Act or rules
made thereunder who is accused of an offence covered by clause (a)
or clause (b) of sub-section (1) of Section 34 with quanti ty of l iquor
found at the t ime or in the course of detection of such offence
exceeding fifty bulk l i tres shall not be released on bail or on his own
bond unless the Public Prosecutor has been given an opportunity to
oppose the application for such release and in case such an
application is opposed by the Public Prosecutor, unless the Cou rt is
satisfied that there are reasonable grounds for believing that the
accused is not guil ty of such offence and that he is not l ikely to
commit any offence while on bail :
Provided that no Court shall order for detention of such person in
custody during the course of investigation for total period exceeding
60 days where i t relates to an offence covered by clause (a) or clause
(b) of sub-section (1) of Section 34 with quanti ty of l iquor found at
the t ime or in the course of detection of the offence under Section 49-
A and on the expiry of such of 60 days or 120 days, as the case may
be, and in the event of the report of complaint not being fi led the
accused shall be released on furnishing bail .
( i i i) the l imitations for grant of bail specified in clause ( i i) are in
addit ion to l imitations prescribed under the Code of Criminal
Procedure, 1973 (No. 2 of 1974) or any other law for the t ime being
in force regarding grant of bail .
44
60. Omitted
61. Limitation of prosecutions.— (1) No Court shall take cognizance o f
an offence punishable—
(a) under Section 37, Section 38, Section 38 -A, Section 39, except on a
complaint or report of the Collector or an Excise Officer not below
the rank of District Excise officer as may be authorised by the
Collector in this behalf;
(b) under any other section of this Act other than Section 49 except on
the complaint or report of an Exc ise Officer or Police Officer.
(2) Except with the special sanction of the State Government no Judicial
Magistrate shall take cognizance of any offenc e punishable under this Act, or
any rule or order thereunder, unless the prosecution is insti tuted within six
months from the date on which the offence is a l leged to have been committed.
61-A. Tender of pardon to accused person turning appro ver.—
Whenever two or more persons are prosecuted for an offence under this Act, the
Chief Judicial Magistrate or any Magistrate of the first class inquiring into or
trying the offence may, for the reasons to be recorded in writ ing by him, tender
to any accused person a pardon on condition of his making a full and true
disclosure of al l facts connected with the offence.
45
CHAPTER VIII-A
SPECIAL PROVISIONS FOR SCHEDULED AREAS
61-B. Definitions.— In this Chapter, unless the context, otherwise
requires,—
(a) „Scheduled Areas‟ means the Scheduled Areas, as referred to in
clause (1) of Article 244 of the Consti tution of India;
(b) “Gram Panchayat and „Gram Sabha” shall have the same meaning as
assigned to them in the Madhya Pradesh Panchayat Raj Adhini yam,
993 (No. 1 of 1994);
(c) “Scheduled Tribes” means any tribe or tr ibal community or part of,
or group within such t ribe or tr ibal community specified as Scheduled
Tribes with respect to the State of Madhya Pradesh under Article 342
of the Consti tution of India.
61-C. Scope and extent.— The provisions of this chapter shall apply to
the Scheduled Areas, and if there is anything repugnant in this Act, the
provisions of this chapter shall prevail .
61-D. Exemption of members of the Scheduled Tribes from certain
provisions of the Act.— (1) The provisions of this Act in respect of
manufacture of country spiri t by dist i l lat ion, i ts possession and consumption
shall not apply to the members of the Scheduled Tribes in the Scheduled Areas.
(2) The members of the Scheduled Tribes in the Scheduled Areas may
manufacture country spiri t by dist i l lat ion subject to the following conditions,
namely:—
(i) manufacture of country spiri t shall be for the purpose of domestic
consumption and for consumption at social and religious functions
only by the members of the Scheduled Tribes in the Scheduled Areas;
( i i) country spiri t so manufactured shall not be sold;
( i i i) the maximum limit for possession of country spiri t so manufactured
shall be 4.5 l i ters per individual and 15 l i ters per househ old and in
special circumstances 45 l i ters per household on the occasion of a
social and religious function :
Provided that the Gram Sabha may reduce the l imit of possession of
country spiri t .
46
Explanation .— A household shall mean a group of persons residi ng and
messing jointly as members of one domestic unit .
61-E. Power of Gram Sabha to regulate and prohibit manufacture
sale etc. of intoxicants.— (1) The Gram Sabha shall have the power to regulate
and prohibit manufacture, possession, transport , sale and consumption of
intoxicants within i ts terri torial jurisdiction :
Provided that an order of prohibit ion passed by the Gram Sabha shall not
apply to a manufactory engaged in the manufacture of any intoxicant arid
established prior to coming into force of the provisions of this chapter.
(2) No new manufactory for manufacturer of any intoxicant shall be
established and no new outlets for sale of intoxicants in any area comprised
within the terri torial jurisdiction of the Gram Sabha shall be opened by State
Government without the consent or permission of the Gram Sabha.
(3) If a Gram Sabha prohibits manufacture, possession, sale and
consumption of any intoxicants in i ts area. the following consequences shall
follow:—
(a) No new manufactory of intoxicants shall be established within the
jurisdiction of the Gram Sabha.
(b) No new outlets for sale of any intoxicants shall be opened, and the
exist ing outlets, if any, shall be closed with effect from the first day
of the next f inancial year immediately following th e issue of order of
prohibit ion.
(c) No person shall manufacture, possess, transport , sell or consume any
intoxicant within the Gram Sabha Area.
61-F. Enforcement of the decisions of Gram Sabha. — The decisions
taken and orders passed by a Gram Sabha unde r the provisions of this chapter
shall be given effect to by the Gram Panchayat of i ts area. Where assistance of
an enforcement agency of the State Government is considered necessary, the
Gram Panchayat shall proceed to approach the Sub -Divisional Magistra te of the
area or an Officer authorised by him who shall take necessary action to r ender
the assistance required.
47
CHAPTER IX
MISCELLANEOUS
62. Power to make rules.— (1) The State Government may make rules
for the purpose of carrying out the provisions o f this Act.
(2) In particular, and without prejudice to the generali ty of the foregoing
provision, the State Government may make rules —
(a) prescribing the powers and duties of Excise Officers;
(b) regulating the delegation of any powers or duties by th e Chief
Revenue Authority, the Excise Commissioner or Collectors under
Section 7, clause (g);
(c) declaring in what cases or classes of cases and to what authorit ies
appeal shall l ie from orders, whether original or appellate, passed
under this Act or under any rule made thereunder, or by what
authorit ies such orders may be revised, and prescribing the t ime and
manner of presenting, and the procedure for dealing with appeals and
revisions;
(d) regulating the import , export , transport , manufacture, col lect ion,
possession, supply or storage of any intoxicant, or the cult ivation of
the hemp plant and may, by such rules among other matters —
(i) regulate the tapping of tari -producing trees, the drawing of tan
from such trees. the marking of the same and the ma intenance of
such marks;
( i i) declare the process by which spiri t shall be denatured and the
denaturisation of spiri t ascertained; and
( i i i) cause spiri t to be denatured through the agency or under the
supervision of i ts own officers;
(d-l) regulating the import , export , transport , collection, possession,
supply, storage or sale of Mahua flowers prescribing l icences and
permit therefor, throughout the State or in any specified area s or
for any specified period;
(e) regulating the periods and locali t ies f or which, and the persons or
classes of persons to whom, l icences for the wholesale or retail
vend of any intoxicant may be granted, and regulating the number
of such l icences which may be granted in any local area;
48
(f) prescribing the procedure to be fol lowed and the matters to be
ascertained before any l icence for such vend is granted for any
locali ty;
(g) regulation the amount, t ime, place and manner of payment of any
duty or fee or tax or penalty;
(h) prescribing the authority by, the form in which, a nd terms and
conditions on and subject to which any l icence, permit or pass
shall he granted, any by such rules, among other matters, —
(i) f ix the period for which any l icence, permit or pass shall
continue in force;
( i i) prescribe the scale of fees or t he manner of fixing the fees
payable in respect of any such l icence, permit or pass;
( i i i) prescribe the amount of security to be deposited by holders of
any l icence, permit or pass for the performance of the
conditions of the same;
( iv) prescribe the accounts to be maintained and the returns to be
submitted by l icence -holders; and
(v) prohibit or regulate the partnership in, or the transfer of,
l icenses;
( i) prescribing the measures for ascertaining local public opinion and
prescribing the powers of Di strict Planning Committee consti tuted
under sub-section (1) of Section 3 of the Madhya Pradesh Zila
Yojana Samiti Adhiniyam, 1995 (No. 19 of 1995) in respect of
advising about opening, closing or shift in g of any retail intoxicant
shop;
( j ) providing for the destruction or other disposal of any intoxicant
deemed to be unfit for use;
(k) regulating the disposal of confiscated art icles;
( l) regulating the grant of expenses to witnesses and of compensat ion
to persons charged with offences under this Act and subsequently
released, discharged or acquit ted; and
(m) regulating the power of Excise Officers to summon witnesses
from a distance;
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(n) regulating the payment of rewards to officers, informers and other
persons out of the proceeds of fines and confiscat ions under this
Act.
(3) The power conferred by this section of making rules is subject to
the condition that the rules made under sub -section (2) (a), (b), (c), (e), (f ) , ( i) ,
(1) and (m) shall he made after previous publication :
Provided that any such rules may be made without previous
publication if the State Government considers that they should be brought into
force at one.
63. Publication of rules and notif ications. — All rules made and
notifications issued under this Act shall he published in the O fficial Gazette,
and shall have effect f rom the date of such publication or from such other date
as may be specified in that behalf .
64. Recovery of Government dues .—(1) The following moneys,
namely,—
(a) al l excise -revenue,
(b) any loss that may accrue when, in consequence of default , a grant
has been taken under management by the Collector, o r has been
resold by him, and
(c) notwithstanding anything contained in Section 74 of the Contract
Act, 1872 (No. 9 of 1872) all amounts due to the Government by
any person on account of any contract relating to the Excise
revenue in accordance with any provision of this Act or rules
made thereunder, and all amount to be paid on breach of
conditions of a bond or instrument by which a person binds
himself to perform any duty or act or undertakes that he and his
servants and agents will abstain from any act .
may be recovered from the person primarily l iable to pay the same, or from his
surety (if any), by distress and sale of his movable property, or by any other
process for the recovery of land revenue due from land -holders or from farmers
of land or their sureties.
(2) When a grant has been taken under management by the Collector, or
has been re-sold by him, the Collector may recover, in any manner authorised
by sub-section (1), any money due to the defaulter by any lessee or assignee.
65. Government l ien on property of defaulters. — In the event of
default by any person l icensed or holding a lease under this Act, al l his
50
disti l lery, brewery or warehouse or shop, bui ldings, f i t t ings or apparatus and
all stocks of intoxicants or materials for manufacture of the same held in or
upon any dist i l lery, brewery, warehouse or shop premises shall be l iable to be
attached in satisfaction of any claim for excise -revenue or in respect of any
losses incurred by the Government through such default and to be sold to
satisfy such claim, which shall be a first charge upon the sale proceeds.
66. Power of State Government to exempt persons or intoxicants from
the provisions of the Act.— The State Government may by notification, ei ther
wholly or part ly and subject to such conditions as i t may think fi t to prescribe,
exempt any person or class of persons or any intoxicant, wholly or part ly from
all or any of the provisions of this Act or o f al l or any of the rules made under
this Act, ei ther throughout the State or in any specified area comprised therein,
or any specified period or occasion.
67. Protection to persons acting under this Act. — No suit , prosecution
or other legal proceeding shall Lie against any person for anything which is in
good faith done or intended to be done under this Act.
68. Limitation of suits.— No suit shall l ie against the Government or
against any Excise, Police, or Land Revenue Officer in respect of anything
done, or al leged to have been done, in pursuance of this Act, unless the suit is
insti tuted within six months from the date of the Act complained of.
69. Repeal of enactments .— The enactments mentioned in the Schedule
are hereby repealed to the extent specif ied in the fourth column thereof.
51
THE FIRST SCHEDULE
[See Section 69]
ENACTMENTS REPEALED
Year No. Short t i t le Extent of repeal
(1) (2) (3) (4)
1863 XVI The Excise (Spiri ts) Act, 1963 So much as has not been
repealed.
1894 VIII The Indian Tari ff Act, 1894 Section 6
1896 XII The Excise Act, 1896 So much as has not been
repealed.
1906 VII The Excise (Amendment) Act.
1906.
The whole.
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THE SECOND SCHEDULE
[See Section 36-D]
Bonds to abstain from the commission of offences under Secs. 34 and
36 of the Central Provinces and Berar Excise Act, 1915.
Whereas………………… (name), inhabitant of place……………… has
been called upon to enter into a bond to abstain from the commission of
offences under Section 34 and Section 36 of the Central Pro vinces and Berar
Excise Act, 1915, for the term of……………
I hereby bind myself not to commit any such offence during the said
term and, in case of my making default therein, I hereby bind myself to forfeit
to the State Government, the sum of Rupees ………………
Dated, this………….. day of…….. 20………..
Signature
Where a bond with sureties is to be executed, add -
We (1) (name)………….. inhabitant of (place)…………. and (2)………….
(name)……………. inhabitant of (place)………………. declare ourselves
sureties for the above named…………….. (Name of the person executing the
bond) that he will abstain from the commission of offence under Section 34 and
Section 36 of the Central Provinces and Berar Excise Act, 1915, during the said
term; and in case of his making default therein, we bind ourselv es, jointly and
severally, to forfeit to the State Government the sum of rupees …………
Signature
Dated, this……………. day of…………. 20……..
*************
Open official source version ↗About this act
- Jurisdiction
- Madhya Pradesh
- Enactment date
- 1915-01-01
- Sections available
- Document reader
India Code, Government of India. Text fetched 15 Oct 2026. Source metadata reports last modification: 2019-02-22. Check the linked official text and subsequent notifications when applying a provision.