Vidhi Codex

The Andhra Pradesh Excise Act, 1968

The Andhra Pradesh Excise Act, 1968

Tax196881 sections9 chapters

The Andhra Pradesh Excise Act, 1968 regulates the production, manufacture, possession, import, export, transport, and sale of intoxicating liquors and excisable articles throughout Andhra Pradesh. This law applies to all individuals, vendors, and businesses handling intoxicants within the state, as well as the excise officers enforcing these rules. It matters because it sets legal limits on alcohol possession, creates mandatory licensing requirements, and empowers authorities to prevent illicit trade, thereby safeguarding public health, maintaining law and order, and securing vital revenue for the state government.

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Chapter II ESTABLISHMENT AND CONTROL →

  1. 3Appointment of Commissioner
  2. 4Collector under this Act and shall have the control of the administration of the Excise Department.
  3. 5Appointment of certain Officers and staff
  4. 6Appointment of Excise Superintendents and Assistant Excise
  5. 7Appoint of other Subordinate staff
  6. 8Delegation

Chapter III IMPORT, EXPORT AND TRANSPORT →

  1. 9Import of intoxicant
  2. 10Export of intoxicant
  3. 11Regulations of transport of intoxicants
  4. 12Permits for transport of intoxicants

Chapter IV MANUFACTURE, POSSESSION AND SALE →

  1. 13Manufacture, etc., of excisable article prohibited except under a licence
  2. 14Possession of excisable articles in excess of the quantity prescribed
  3. 15Superintendent, as may be prescribed.
  4. 16Establishment of distillers and warehouses
  5. 17Grant of exclusive privilege of manufacture, etc.,
  6. 18Duties of licensee with regard to measurement and testing
  7. 19Prohibition of employment of children and of persons suffering from contagious diseases
  8. 20Closing of shops for preservation of public peace - (1) The District

Chapter V EXCISE DUTY, COUNTERVAILING DUTY, ADDITIONAL EXCISE DUTY AND ADDITIONAL COUNTERVAILING DUTY →

  1. 21Excise duty or countervailing duty
  2. 22Modes of levying duties - The excise duty,
  3. 23Payment of exclusive privilege
  4. 24Owner or other person in possession of excise trees to give intimation
  5. 25Recovery of duty under this Act from persons other than the licensee in certain cases
  6. 26Rent to which the owner or person in possession of excise trees is entitled
  7. 27Prohibition of cutting down or destroying excise trees

Chapter VI LICENCES AND PERMITS →

  1. 28Form and conditions of licence, etc
  2. 29Power to take security and counterpart agreement
  3. 30Technical defects, irregularities and omissions
  4. 31Power to cancel or suspend licence, etc
  5. 32Power to withdraw licence
  6. 33Government.

Chapter VII OFFENCES AND PENALTIES →

  1. 34Penalties for illegal import, etc.,
  2. 35Penalty for rendering denatured spirit fit for human consumption -
  3. 36Penalty for misconduct of licensees, etc
  4. 37Penalty for adulteration, etc. by licensed vendor or manufacturer -
  5. 38Penalty for consumption in chemist's shop
  6. 39Manufacture, sale or possession by one person on account of another -
  7. 40Penalty for cutting down or destroying excise trees
  8. 41Penalty for offences not otherwise provided for
  9. 42Presumption as to commission of offence in certain cases
  10. 43Criminal liability of licencee for acts of servants
  11. 44Enhanced punishment after previous conviction
  12. 45Criminal Procedure, 1973], from being so tried.
  13. 46Confiscation by Prohibition and Excise Officers in certain cases -
  14. 46AIssue of show cause notice
  15. 46BOrder of confiscation in the absence of offender
  16. 46CProvided that no such order shall be made until the expiration of one month, from the date of seizing the goods intended to be confiscated.
  17. 46DDistrict Magistrate as the case may be] who may after giving reasonable opportunity to the appellant pass such order as he deems fit.
  18. 46EBar of jurisdiction - Central Act 2 of 1974.
  19. 46FCommissioner of Prohibition and Excise or the appellate authority with regard to the disposal of the same shall be exclusive.
  20. 47Compounding of offences – (1) The Collector, or any Prohibition and
  21. 48Penalty for vexatious delay
  22. 49Penalty for Prohibition and Excise Officer refusing to do duty
  23. 50Penalty for abetment

Chapter VIII DETECTION, INVESTIGATION AND TRIAL OF OFFENCES →

  1. 51Landholders, officers and others to give information
  2. 52Commissioner, Special Enforcement Bureau/ or an Executive Magistrate carrying out the provisions of this Act.
  3. 53Power to arrest without warrant, to seize articles liable for confiscation and to make searches
  4. 54Powers of Magistrate to issue a warrant
  5. 55Power to search without warrant - Whenever the Commissioner or a
  6. 56Power to Prohibition and Excise Officer
  7. 57Report by investigating officer
  8. 58Report by Prohibition and Excise Officer
  9. 59Arrest, search etc, how to be made
  10. 60Security for appearance in case of arrest without warrant - (1) The
  11. 61Procedure for prosecution and credit of fines to Prohibition and Excise
  12. 62Department are credited, after deducting there from the expenses incurred in connection with such realisation.

Chapter IX APPEALS AND REVISION →

  1. 63Appeals
  2. 64Commissioner or Collector under this Act, may, within sixty days from the date of communication of such order, appeal to the Commissioner.

Chapter X MISCELLANEOUS →

  1. 65Recovery of Government dues - (1) The following moneys, namely:-
  2. 66Government's lien on property of defaulter
  3. 67Recovery of dues by lessee under section 17
  4. 68Provided that nothing in this section shall affect the right of any such grantee to recover any such money by a civil suit.
  5. 69Protection of action taken under this Act
  6. 70Limitation of suits
  7. 71Offences by companies, etc
  8. 72Power to make rules - (1) The Government, may, by notification
  9. 73Repeal and Savings - The following enactments, namely:-

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