Vidhi Codex

Bare Act

The Andaman and Nicobar Islands Excise Regulation, 2012

Tax201297 sections

The Andaman and Nicobar Islands Excise Regulation, 2012 governs the manufacture, import, export, transport, possession, and sale of liquor within the Union Territory of Andaman and Nicobar Islands. It applies to commercial vendors, manufacturers, importers, and residents across the archipelago. The law establishes an administrative framework led by an Excise Commissioner, supported by an Excise Intelligence Bureau and a Board of Experts, to issue licenses and oversee compliance. This regulation matters because it prevents illicit trade, ensures public health and safety standards for alcoholic beverages, and secures essential excise revenue for local governance.

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  1. 1. Short title, extent and commencement.
  2. 2. Definitions.
  3. 3. Appointment of Excise Commissioner.
  4. 4. Powers and functions of Excise Commissioner.
  5. 5. Appointment of certain officers and staff.
  6. 6. Excise Intelligence Bureau.
  7. 7. Excise Administration.
  8. 8. Delegation and withdrawal of powers.
  9. 9. Investing persons with special powers.
  10. 10. Reward for exemplary performance.
  11. 11. Board of Experts.
  12. 12. Prohibition of manufacture, sale, import, export, etc., of liquor.
  13. 13. Grant of letter of intent, licence or permit.
  14. 14. Qualification for grant of licence or permit.
  15. 15. Power to take security and counterpart agreement.
  16. 16. Technical defects in licence and permit.
  17. 17. Power to withdraw licence and permit.
  18. 18. Power to suspend or cancel licence and permit.
  19. 19. Bar to the right of renewal and to compensation.
  20. 20. Surrender of licence or permit.
  21. 21. Transfer of licence or permit.
  22. 22. Grant of exclusive privilege of manufacture, etc., of any liquor.
  23. 23. Removal of liquor from manufactory, warehouse, etc., on payment of duty.
  24. 24. Prohibition of sale to certain persons.
  25. 25. Prohibition of employment of certain person.
  26. 26. Closure of shops for preservation of public peace.
  27. 27. Nature and components of excise revenue.
  28. 28. Excise duty.
  29. 29. Recovery of duty and levies on property of defaulter.
  30. 30. Interest payable for failure to pay excise revenue.
  31. 31. Power to reduce or waive interest in certain cases.
  32. 32. Excise revenue to be paid irrespective of pendencey of any writ petition, suit, etc.
  33. 33. Accounts and returns.
  34. 34. Penalty for illegal manufacture, sale, import, etc.
  35. 35. Penalty for rendering denatured spirit fit for human consumption.
  36. 36. Penalty for mixing noxious substance with liquor.
  37. 37. Order to pay compensation.
  38. 38. Penalty for selling Indian liquor as foreign liquor.
  39. 39. Penalty for possession of liquor unlawfully imported or non-payment of duty, etc.
  40. 40. Penalty for consumption of liquor in chemist's shop.
  41. 41. Penalty for consumption of liquor in public places.
  42. 42. Penalty for unlawful advertisement.
  43. 43. Penalty for abetment and conspiracy.
  44. 44. Penalty for employing minors or selling liquor to minors.
  45. 45. Penalty for assault and obstruction.
  46. 46. Liability of employer for offence committed by the employee or agent.
  47. 47. Penalty for manufacture, sale or possession by one person on account of another.
  48. 48. Penalty for misconduct of licensee, etc.
  49. 49. Penalty for non-payment of excise duty or fee.
  50. 50. Penalty for false statement made in declaration or affidavit or periodic returns.
  51. 51. Penalty for allowing premises, etc., to be used for commission of an offence.
  52. 52. Penalty for attempt to commit an offence under this Regulation.
  53. 53. Penalty for making vexatious search, seizure, detention or arrest.
  54. 54. Penalty for refusing to perform or withdraw from duty.
  55. 55. Penalty for offence not otherwise provided for.
  56. 56. Presumption as to commission of offence in certain cases.
  57. 57. Enhanced punishment after previous conviction.
  58. 58. Power of court to implead manufacturer, etc.
  59. 59. Commission of offence by companies.
  60. 60. Procedure for launching prosecution in the case of major offences.
  61. 61. Procedure for adjudication in case of offences.
  62. 62. Compounding of certain offences.
  63. 63. General provisions relating to determination of penalty.
  64. 64. Certain things liable to confiscation.
  65. 65. Confiscation by Deputy Commissioner in certain cases.
  66. 66. Order of confiscation and destruction not to interfere with other punishment.
  67. 67. Confiscated articles to vest in the Administrator.
  68. 68. Power to obtain information.
  69. 69. Landholders, officers and others to give information.
  70. 70. Power of arrest, search and seizure.
  71. 71. Duty of police to accept seized articles.
  72. 72. Offences under this Regulation to be cognizable.
  73. 73. Certain offences to be non-bailable.
  74. 74. Power of court to try cases summarily.
  75. 75. Security for good conduct and abstaining from committing offence.
  76. 76. Appeals to Appellate Authority.
  77. 77. Procedure of appeal.
  78. 78. Order of the Appellate Authority.
  79. 79. Power of Excise Commissioner to rectify mistakes apparent from the record.
  80. 80. Revision of orders by Excise Commissioner.
  81. 81. Deposit of duty or fee demanded or penalty or fine levied, pending appeal.
  82. 82. Appeal to High Court.
  83. 83. Sums due to be paid notwithstanding appeal before the High Court or revision before the Excise Commissioner.
  84. 84. Measures, weights and testing instruments.
  85. 85. Power of Administrator to declare what shall be deemed to be liquor.
  86. 86. Power of the Administrator to regulate drinking and to enforce prohibition.
  87. 87. Power of Administrator to regulate molasses, black jaggery, mahua flower, etc., to prevent misuse.
  88. 88. Power to regulate advertisement.
  89. 89. Power of Administrator to declare limit of sale by retail and by wholesale.
  90. 90. Bar of certain suits.
  91. 91. Power of Administrator to make rules.
  92. 92. Laying of rules.
  93. 93. Power to remove difficulties.
  94. 94. Repeal.
  95. 95. Validation.
  96. 96. Transitory provisions for excise laws for Andaman and Nicobar Islands.
  97. Schedule. SCHEDULE