Chapter VII OFFENCES AND PENALTIES

Whoever, in contravention of this Act or of any rule, notification or order made, issued or passed thereunder or of any licence or permit granted or issued under this Act,- (a) imports, exports, transports, manufactures, collects or possesses or sells any intoxicant; or (b) taps any excise tree; or (c) draws toddy from any excise tree; or (d) constructs or works any distillery or brewery; or (e) uses, keeps, or has in his possession any materials, stills, utensils, implements or apparatus whatsoever for the purpose of manufacturing any intoxicant other than toddy; or (f) bottles any liquor for purposes of sale; or (g) buys any intoxicant; or . Substituted by the Act No. 10 of 1989, S.10 . Inserted by the Act No.28 of 1998, S.2 . New section substituted by the Act No. 4 of 1994, S.3 (h) possesses any material or film either with or without Government logo of any district in the State of Andhra Pradesh or any other State or wrapper or any other think in which intoxicants can be packed or any apparatus, or implement or machine for the purpose of packing any intoxicant; (i) removes any intoxicant from any distillery, brewery or warehouse licenced, established or continued under this Act; shall on conviction be punished: 1[(1) in the case of an offence falling under clause (a),(d) (e) (f) (h) and (i) with imprisonment for a term which shall not be less than six months but which may extend upto 2[“eight years”] and with fine which shall not be less than rupees two lakhs for the first offence and which shall not be less than rupees five lakhs for the second offence; and (2) In the case of an offence other than an offences falling under clauses (a) (b) (e) (f) (h) and (i) with imprisonment for a term which shall not be less than six months and which may extend upto one year and with fine which may extend upto rupees ten thousand.]]

1. (a) imports, exports, transports, manufactures, collects or possesses or sells any intoxicant; or
2. (b) taps any excise tree; or
3. (c) draws toddy from any excise tree; or
4. (d) constructs or works any distillery or brewery; or
5. (e) uses, keeps, or has in his possession any materials, stills, utensils, implements or apparatus whatsoever for the purpose of manufacturing any intoxicant other than toddy; or
6. (f) bottles any liquor for purposes of sale; or
7. (g) buys any intoxicant; or

1. (h) possesses any material or film either with or without Government logo of any district in the State of Andhra Pradesh or any other State or wrapper or any other think in which intoxicants

can be packed or any apparatus, or implement or machine for the

purpose of packing any intoxicant;

1. (i) removes any intoxicant from any distillery, brewery or warehouse licenced, established or continued under this Act; shall on conviction be punished: 1[(1) in the case of an offence falling under clause (a),(d) (e) (f) (h) and (i) with imprisonment for a term which shall not be less than six months but which may extend upto 2[“eight years”] and with fine which shall not be less than rupees two lakhs for the first offence and which shall not be less than rupees five lakhs for the second offence; and

1. (2) In the case of an offence other than an offences falling under clauses
   • (a) (b) (e) (f) (h) and (i) with imprisonment for a term which shall not be less than six months and which may extend upto one year and with fine which may extend upto rupees ten thousand.]]

Whoever renders or attempts to render fit for human consumption any spirit, which has been denatured or has in his possession any spirit in respect of which he knows or has reason to believe that any such attempt has been made, shall on conviction, be punished with imprisonment for a term which shall not be less than two years but which shall not exceed five years and with fine which may extend to five thousand rupees.

Explanation - For the purposes of this section it shall be presumed, unless

and until the contrary is proved, that any spirit, which is proved on chemical analysis to contain any quantity of any of the prescribed denaturants, is or contains or has been derived from denatured spirit.

(1) Whoever being the holder of a licence or permit granted or issued under this Act or being in the employ of such holder and acting on his behalf,- (a) fails to produce such licence or permit on demand by any excise officer or any other officer duly empowered to make such demand; or (b) wilfully does or omits to do anything in breach of any of the conditions of his licence or permit not otherwise provided in this Act; or (c) wilfully contravenes any rule made under this Act; or (d) permits drunkenness, disorderly conduct, riot or gaming in any place wherein any intoxicant is sold or manufactured; or (e) permits or suffers persons whom he knows or has reason to believe to have been convicted of any non-bailable offence, or who are reputed prostitutes or habitual offenders, to resort to, or assemble or remain in or on the premises where any excisable article is sold or manufactured; or (f) sells any intoxicant to a person who is drunk; or (g) sells or gives any intoxicant to any 3[person apparently under twenty one years of age or permits or suffers such person] to . Substituted by the Act No. 4 of 2020, S.2 . Substituted by the Act No. 17 of 2020, S.3 . Substituted by the Act No. 4 of 1994, S.4 remain in or on the premises where any excisable article is sold or manufactured; or (h) in contravention of section 19 employs or permits to be employed on any part of his licensed premises referred to in that section any child or person suffering from leprosy or other contagious disease, shall on conviction, be punished - (i) in the case of an offence falling under clause (a), clause (b) or clause (c), with imprisonment for a term which shall not be less than six months but which shall not exceed two years and with fine which may extend to one thousand rupees 1[and in respect of holder of a bar license, the fine shall not be less than two times of license fee]; (ii) in any other case, with imprisonment which may extend to three months or with fine which may extend to five hundred rupees, or with both. (2) Where any holder of a licence or permit under this Act or any person in his employ or acting on his behalf is charged with permitting drunkenness on the premises of such holder, and it is proved that any person was drunk on such premises, it shall lie on the person charged to prove that the holder of the licence and the persons employed by him took all reasonable steps for preventing drunkenness on such premises.

1. (a) fails to produce such licence or permit on demand by any excise officer or any other officer duly empowered to make such demand; or
2. (b) wilfully does or omits to do anything in breach of any of the conditions of his licence or permit not otherwise provided in this Act; or
3. (c) wilfully contravenes any rule made under this Act; or
4. (d) permits drunkenness, disorderly conduct, riot or gaming in any place wherein any intoxicant is sold or manufactured; or
5. (e) permits or suffers persons whom he knows or has reason to believe to have been convicted of any non-bailable offence, or who are reputed prostitutes or habitual offenders, to resort to, or assemble or remain in or on the premises where any excisable article is sold or manufactured; or
6. (f) sells any intoxicant to a person who is drunk; or
7. (g) sells or gives any intoxicant to any 3[person apparently under twenty one years of age or permits or suffers such person] to

remain in or on the premises where any excisable article is sold or manufactured; or

1. (h) in contravention of section 19 employs or permits to be employed on any part of his licensed premises referred to in that section any child or person suffering from leprosy or other contagious disease, shall on conviction, be punished -
   • (i) in the case of an offence falling under clause (a), clause
2. (b) or clause (c), with imprisonment for a term which shall not be less than six months but which shall not exceed two years and with fine which may extend to one thousand rupees 1[and in respect of holder of a bar license, the fine shall not be less than two times of license fee];
   • (ii) in any other case, with imprisonment which may extend to three months or with fine which may extend to five hundred rupees, or with both.

1. (2) Where any holder of a licence or permit under this Act or any person in his employ or acting on his behalf is charged with permitting drunkenness on the premises of such holder, and it is proved that any person was drunk on such premises, it shall lie on the person charged to prove that the holder of the licence and the persons employed by him took all reasonable steps for preventing drunkenness on such premises.

Whoever being the holder of a licence for the sale or manufacture of any intoxicant under this Act, or a person in the employ of such holder,-

1. (a) mixes or permits to be mixed with intoxicant sold or manufactured by him any noxious drug or any foreign ingredient likely to add to its actual or apparent intoxicating quality or strength, or any article prohibited by any rule made under this Act when such admixture does not amount to the offence of adulteration under section 272 of the Indian Penal Code; or
2. (b) sells or keeps or exposes for sale as foreign liquor, liquor which he knows or has reason to believe to be Indian liquor; or
3. (c) makes any bottle or the cork of any bottle, case, package or other respectable containing Indian liquor, or uses any bottle, case, package or other receptacle containing Indian Liquor, with any mark thereon or on the cork thereof with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor, when such act shall not amount to the offence of using a false trade mark with intention to deceive

or injure any person under section 482 of the Indian Penal Code;

or

1. (d) sells or keeps or exposes for sale any Indian liquor in a bottle, case, package or other receptacle with any mark thereon or on the mark thereof with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor, when such act shall not amount to the offence of selling goods marked with a counterfeit trade mark under section 486 of the Indian Penal Code; or

2[(e) makes any block for printing counterfeit excise adhesive lable,

photo copies of such lable for counterfeiting, prints any counterfeit excise adhesive lable makes counterfeit cork or capsule, to be

. Added by the Act No.4 of 2020, S.3 . New section inserted by the Act No.4 of 1994, S.5

used on bottles, packages or other receptacles containing Indian liquor or foreign liquor or in possession of counterfeit excise adhesive lable, cork, capsule, block or any other material to be used for printing such lable or making such cork or capsule. Shall on conviction, be punished with imprisonment –

1. (i) in case of first offence for 1[a term which shall not be less than three years but which may extend upto five years] and with fine which shall not be less than ten thousand but which may extend upto rupees thirty thousand 2[and in respect of holder of a bar license, the fine shall not be less than two times of the license fee];
2. (ii) in case of a second or subsequent offence for 3[a term which shall not be less than three years but which may extend upto six years] and with fine which shall not be less than rupees fifty thousand but which may extend upto rupees one lakh 4[and in respect of holder of a bar license, the fine shall not be less than

two times of the license fee;]

5[37.A- Penalty for adulteration resulting in death etc., - (1) whoever mixes

or permits to be mixed with any liquor or intoxicating drug any noxious substances or any substance which is likely to cause disability or grievous hurt or death to human beings, shall, on conviction, be punishable,–

1. (i) if, as a result of such an act, disability or grievous hurt or death is caused to any person, with imprisonment for a term which shall not be less than 6[two years] but which may extend upto imprisonment for life, and with fine which extend upto rupees one lakh;
2. (ii) in any other case, with imprisonment for a term which shall not be less than one year, but which may extend upto ten years, and with fine which may extend upto fifty thousand rupees. Explanation: For the purpose of 7[this section and section 37-B] the expression “grievous hurt” shall have the same meaning as in section 320 of the Indian Penal Code, 1860 (Central Act 45 of 1860).

1. (2) whoever omits to take reasonable precautions to prevent the mixing of any noxious substance or any substance which is likely to cause disability or grievous hurt or death to human being, with any liquor or intoxicating drug shall, on conviction be punishable,-
   • (i) if as a result of such omission, disability or grievous hurt is caused to any person, with imprisonment for a term which shall not be less than 6[two years] but which may extend upto imprisonment for life, and with fine which may extend upto rupees one lakh;
   • (ii) if as a result of such omission, death is caused to any person, with imprisonment for a term which shall not be less than three years but which may extend upto imprisonment for life, and with fine which may extend upto rupees one lakh;
   • (iii) in any other case, with imprisonment of a term which shall not be less than one year but which may extend upto ten years and with fine which may extend upto rupees fifty thousand.
2. (3) Whoever possess any liquor or intoxicating drug in which any substance referred to in sub-section (1) is mixed, knowing that such substance is mixed . Substituted by the Act No. 8 of 2010 . Added by the Act No.4 of 2020, S.4 . Substituted by the Act No. 8 of 2010 . Added by the Act No.4 of 2020, S.4 . New section inserted by the Act No.4 of 1994, S.6 . Substituted by the Act No. 8 of 2010 . Substituted by the Act No. 20 of 1994 with such liquor or intoxicating drug shall, on conviction, be punishable with imprisonment for a term which shall not be less than one year but which may extend upto ten years, and with fine which may extend upto rupees fifty thousand.] 1[37.B Order to pay compensation- (1) Not withstanding anything contained in the Code of Criminal Procedure, 1973 the court when passing the judgment in a case falling under section 37A may, if it is satisfied that the death or grievous hurt or disability has been caused to any person or persons by consumption of liquor or intoxicating drug sold in any place, order the person who sold the liquor or intoxicating drug, whether or not he is convicted of an offence under section 37A to pay, by way of compensation, such amount as it deems just to the legal representatives of the deceased or to the person or persons to whom grievous hurt or disability has been caused: Provided that where the liquor or intoxicating drug is sold in a licenced shop the liability, to pay the compensation under this section shall be on the licensee.
3. (2) Any person aggrieved by an order under sub-section (1) may, within ninety days from the date of the order, prefer an appeal to the High Court: Provided that no such appeal shall lie unless the amount ordered to be paid under sub-section (1) is deposited in the court which passed such order: Provided further, that the High Court may entertain the appeal after the expiry of the said period of ninety days if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time.]

(1) A chemist, druggist, apothecary or keeper of a dispensary, who allows any intoxicant which has not been bonafide medicated for medicinal purposes to be consumed on his business premises by any person shall, on conviction, be punished with imprisonment for a term which may extend to three months and with fine which may extend to one thousand rupees. (2) Any person who consumes any such intoxicant on such premises shall, on conviction, be punished with fine which may extend to two hundred rupees.

1. (2) Any person who consumes any such intoxicant on such premises shall, on conviction, be punished with fine which may extend to two hundred rupees.

1. (1) Where any intoxicant has been manufactured or sold or is possessed by any person on account of any other person 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 purpose of this Act, be deemed to

have been manufactured or sold by or to be in the possession of such other person.

1. (2) Nothing in sub-section (1) shall absolve any person, who manufacturers, sells or has possession of any intoxicant on account of another person from liability to any punishment under this Act for unlawful manufacture, sale or possession of such article.

Whoever contravenes the provisions of section 27 shall, on conviction, 3[be punished with imprisonment,- (i) in case of the first offence, for a term which shall not be less than three months and with fine which shall not be less than one thousand rupees; and . Inserted by the Act.No.20 of 1994 . Substituted the Section By the Act No. 10 of 1989 . Substituted by the Act No. 10 of 1989, S.13 (ii) in case of the second and subsequent offences for a term which shall not be less than six months and with fine which shall not be less than two thousand rupees;] 1[40.A- Penalty for false statement made in declaration or affidavit - Whosoever in any declaration or affidavit made to an Excise Officer makes any statement which is false or found to be false after due verification or which he believes to be false or does not believe it to be true, touching any point material to the object for which the declaration or affidavit is made or used shall be punished with imprisonment of either description for a term which shall not be less than six months but which may extend upto three years and shall also be liable to fine which may extend upto rupees ten thousand.]

3[be punished

with imprisonment,-

1. (i) in case of the first offence, for a term which shall not be less than three months and with fine which shall not be less than one thousand rupees; and . Inserted by the Act.No.20 of 1994 . Substituted the Section By the Act No. 10 of 1989 . Substituted by the Act No. 10 of 1989, S.13
2. (ii) in case of the second and subsequent offences for a term which shall not be less than six months and with fine which shall not be less than two thousand rupees;]

1[40.A- Penalty for false statement made in declaration or affidavit -

Whosoever in any declaration or affidavit made to an Excise Officer makes any statement which is false or found to be false after due verification or which he believes to be false or does not believe it to be true, touching any point material to the object for which the declaration or affidavit is made or used shall be punished with imprisonment of either description for a term which shall not be less than six months but which may extend upto three years and shall also be liable to fine which may extend upto rupees ten thousand.]

Whoever does any act in contravention of any of the provisions of this Act, or of any rule, notification or order made, issued or passed thereunder and not otherwise provided for in this Act shall, on conviction, 2[be punished with imprisonment which may extend upto six months and with fine which may extend upto five thousand rupees.]

2[be punished with imprisonment which may

extend upto six months and with fine which may extend upto five thousand rupees.]

In prosecutions under section 34, 3[section 37 and section 37-A] it shall be presumed, until the contrary is proved, that the accused person has committed the offence punishable under that section in respect of- (a) any intoxicant; or (b) any still, utensil, implement or apparatus whatsoever in the manufacture of any intoxicant other than toddy; or (c) any materials which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured; for the possession of which he is unable to account satisfactorily.

3[section 37 and section 37-A] it shall be presumed, until the contrary is proved, that the accused person has committed the offence punishable under that section in respect of-

1. (a) any intoxicant; or
2. (b) any still, utensil, implement or apparatus whatsoever in the manufacture of any intoxicant other than toddy; or
3. (c) any materials which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured; for the possession of which he is unable to account satisfactorily.

Where any offence under section 34, section 35, section 37 or section 38 is committed by any person in the employ and acting on behalf of the holder of a licence or permit granted or issued under this Act, such holder shall also be punishable as if he had committed himself the said offence, unless he establishes that all due deligence was exercised by him to prevent the commission of such offence: 4[XXXXX] 5[43. A- Punishment for allowing premises etc., to be used for Commission of an offence- Whoever being a licensee under this Act and having the control or use of any house, room, enclosure, space, animal, conveyance knowingly permits it to be used for the commission by any other person of an offence punishable under any provision of this Act, shall be punishable in the same manner as if he had himself committed the said offence.]

person in the employ and acting on behalf of the holder of a licence or permit granted or issued under this Act, such holder shall also be punishable as if he had committed himself the said offence, unless he establishes that all due deligence was exercised by him to prevent the commission of such offence:

4[XXXXX]

5[43. A- Punishment for allowing premises etc., to be used for Commission

of an offence- Whoever being a licensee under this Act and having the control

or use of any house, room, enclosure, space, animal, conveyance knowingly permits it to be used for the commission by any other person of an offence punishable under any provision of this Act, shall be punishable in the same manner as if he had himself committed the said offence.]

If any person, after having been previously convicted of an offence punishable under section 34, section 35, section 37, section 38 or section 40 or under the corresponding provisions of any enactment repealed by this Act, subsequently commits and is convicted of an offence punishable under any of those sections, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act: . New section inserted by the Act No.4 of 1994, S.7 . Substituted by the Act No. 4 of 1994, S.8 . Inserted by the Act No.20 of 1994 . Omitted by the Act No. 10 of 1989 . Inserted by the Act No.10 of 1989, S. 16 Provided that nothing in this section shall prevent any offence which might otherwise have been tried summarily under 1[Chapter XXI of the Code of

section 35, section 37, section 38 or section 40 or under the corresponding

provisions of any enactment repealed by this Act, subsequently commits and is convicted of an offence punishable under any of those sections, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act:

. New section inserted by the Act No.4 of 1994, S.7

. Substituted by the Act No. 4 of 1994, S.8

. Inserted by the Act No.20 of 1994 . Omitted by the Act No. 10 of 1989 . Inserted by the Act No.10 of 1989, S. 16

Provided that nothing in this section shall prevent any offence which might otherwise have been tried summarily under

1[Chapter XXI of the Code of

Liability of certain things to confiscation - Whenever an offence has

been committed, which is punishable under this Act, following things shall be liable to confiscation namely:-

1. (1) any intoxicant, materials, still, utensil, implements or apparatus in respect of, or by means of, which, such offence has been committed;
2. (2) any intoxicant lawfully imported, transported, or manufactured, had in possession, sold or bought along with, or in addition to, any intoxicant liable to confiscation under clause (1); and
3. (3) any receptacle, package, or covering in which anything liable to confiscation under clause (1) or clause (2), is found, and the other contents, if any, of such receptacle, package or covering and any animal, vehicle, vessel, raft or other conveyance used for carrying the same: 2[XXXX]

1. (1) Notwithstanding anything contained in this Act or any other law for the time being in force, where anything liable for confiscation under Section 45 is seized or detained under the provisions of this Act, the officer seizing and detaining such property shall, without any unreasonable delay; produce the said seized property before the Deputy Commissioner of Prohibition and Excise 4[and / or the Deputy Commissioner of Special

Enforcement Bureau and / or the Superintendent of Police / or the Executive

Magistrate] who has jurisdiction over the area.

1. (2) On production of the said seized property under sub-section (1) the Deputy Commissioner of Prohibition and Excise 3[and / or the Deputy Commissioner of Special Enforcement Bureau and / or the Superintendent of Police / or the Executive Magistrate] if satisfied that an offence under this Act has been committed, may, whether or not a prosecution is instituted for the

commission of such an offence, order, confiscation of such property.

1. (3) While making an order of confiscation under sub-section (2), the Deputy Commissioner of Prohibition and Excise 3[and / or the Deputy Commissioner of Special Enforcement Bureau and / or the Superintendent of Police / or the Executive Magistrate] may also order that such of the properties to which the order of confiscation relates which in his opinion

cannot be preserved or are not fit for human consumption be destroyed.

1. (4) Where the Deputy Commissioner of Prohibition and Excise 3[and / or the Deputy Commissioner of Special Enforcement Bureau and / or the

Superintendent of Police / or the Executive Magistrate] after passing an order

of confiscation under Sub-section (2) is of the opinion that it is expedient in the public interest so to do, he may order the confiscated property or any part thereof to be sold by public auction or dispose departmentally.

1. (5) The Deputy Commissioner of Prohibition and Excise 3[and / or the Deputy Commissioner of Special Enforcement Bureau and / or the Superintendent of Police / or the Executive Magistrate] shall submit a full

report of all particulars of confiscation to the Commissioner of Prohibition

. Proviso substituted by the Act No.4 of 1994, S.9 . Omitted by the Act No. 4 of 1994, S.10 . Section Substituted by the Act No.20 of 1994 .Inserted by the Act No.17 of 2020, S.4

and Excise

3[and / or the Deputy Commissioner, Special Enforcement Bureau

and / or District Magistrate as the case may be within twenty four hours of

such confiscation.

1. (6) The 1[District Magistrate/Deputy Commissioner of Prohibition and Excise and/or the Deputy Commissioner of Special Enforcement Bureau and /or the Superintendent of Police / or the Executive Magistrate] shall for the purpose of this Act, have the same power as are vested in a Civil Court under the Code of Civil procedure, 1908 (Central Act 5 of 1908) when making enquiries under this section in respect of the following matters, namely:-
   • (a) receiving evidence on affidavits,
   • (b) summoning and enforcing the attendance of any person and examining him on oath; and
   • (c) compelling the production of documents.

No order of confiscation of any property shall be made under Section 46 unless the person from whom the said property is seized,- (a) is given a notice in writing informing him of the grounds on which it is proposed to confiscate such property; and (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice.

1. (a) is given a notice in writing informing him of the grounds on which it is proposed to confiscate such property; and
2. (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice.

When an offence under this Act has been committed, but the offender is not known or cannot be found, or when anything liable to confiscation under this Act, and not in the possession of any person cannot be satisfactorily accounted for, the Prohibition and Excise Superintendent 2[and/ or the Assistant Commissioner, Special Enforcement Bureau and / or the Executive Magistrate] may by order confiscate such property:

2[and/ or the Assistant Commissioner, Special Enforcement Bureau and / or the Executive Magistrate] may by order confiscate such property:

Appeal - Any person aggrieved by an order passed by Deputy Commissioner of Prohibition and Excise

3[and /or the Superintendent of

Police/ or of Special Enforcement Bereau and /or the Superintendent of

4[or the Commissioner Special Enforcement Bereau or the

Order of confiscation not to interfere with other -punishments. The

order of confiscation under sub-section (2) of section 46 or section 46B shall not prevent from initiation of criminal proceedings against the accused under this Act. The result of criminal proceedings either acquittal or conviction or otherwise under the provisions of this Act, will have no bearing on the order of confiscation passed under this Act.

Notwithstanding anything

contained in the Code of Criminal Procedure, 1973 when the Deputy Commissioner of Prohibition and Excise or the appellate authority is seized with the matter under this Act, no court shall entertain any application in respect of excisable articles, any package, covering, receptacle, any animal, vehicle or other conveyance used in carrying such articles as far

. Substituted by the Act No.17 of 2020 , S.4 . Inserted by the Act No.17 of 2020, S.4 . Inserted by the Act No.17 of 2020, S.4 . Inserted by the Act No.17 of 2020, S.4

as its release, confiscation is concerned and the jurisdiction of the Deputy

Property confiscated when to vest in Government - When an order

of confiscation of any property has been passed under section 46 and such order has become final in respect of the whole or any portion of such property, such property or portion thereof, as the case may be, shall vest in Government free from all encumbrances.]

Excise Officer specially empowered in that behalf may accept from any person whose licence or permit is liable to be cancelled or suspended under clause (a) or clause (b) of sub-section (1) of section 31 or who is reasonably suspected of having committed an offence falling under clause (b),

1[clause (b), clause (c), or

clause (g) of section 34], clause (a), clause (e), clause (f), clause (g) or clause (h) of section 36, clause (b), clause (c) or clause (d) of section 37 or section 41

2[a

sum of money not exceeding a sum of money subject to such minima, as may

be prescribed and notified by the Government from time to time], in lieu of such cancellation or suspension or by way of compensation for the offence which may have been committed as the case may be; and in all cases in which any property has been seized is liable to confiscation under this Act, may release the same on payment of the value thereof as estimated by such officer : Provided that where the property so seized is a liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.

3[Provided further that in the case of an offence committed by the holder of a bar license for the first time, such offence may be compounded for a sum equal to two times of the license fee along with a warning. In the case of an offence committed for the second time by the Bar licensee, the bar licnese shall be cancelled.]

1. (2) On the payment by the person the sum of money or the value or both, as the case may be 4[in accordance with the provisions of sub-section (1)

or section 47-A], such person, if in custody shall be set at liberty, and all the

property seized may be released and no proceedings shall be instituted

5[or

continued] against such person in any criminal court. The acceptance of

compensation shall be deemed to amount to an acquittal and in no case any further proceedings be taken against such person or property with reference to same act.

6[47-A. Special powers of the Commissioner in regard to compounding of

offences - (1) Any person who is reasonably suspected of having committed an offence

7[falling under section 38] may apply to the Commissioner for compounding the offence before he is convicted.

1. (2) On receipt of such application, the Commissioner having regard to the circumstances of the case, may in his discretion order for compounding the offence on payment of a sum of money by way of compounding fee or compensation for the offence on such terms and conditions as he deems fit: Provided that the sum of money fixed as compounding fee or compensation by the Commissioner under this section shall not be less than five times but not more than ten times the duty involved and where no duty is . Substituted by the Act No.4 of 1994

involved, not less that rupees fifteen thousand but not more than rupees one lakh; Provided further that in all cases in which any property has been seized

as liable to confiscation under this Act, may be ordered by him to be released

on payment of the value thereof as estimated by him or by an officer authorized by him in this behalf; Provided also that where the property so seized is a liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.]

Any officer or person exercising powers under this Act, who vexatiously and unnecessarily delays forwarding to the nearest 1[Executive Magistrate or Prohibition and Excise Officer, Special Enforcement Bureau Officer] to the officer-in-charge of the nearest police station, as required by sub-section (2) of section 60 any person arrested, shall, on conviction, be punished with fine which may extend to two hundred rupees.

1[Executive Magistrate or Prohibition and Excise Officer, Special Enforcement Bureau Officer] to the officer-in-charge of the nearest police station, as required by sub-section (2) of section 60 any person arrested, shall, on conviction, be punished with fine which may extend to two hundred rupees.

Any excise officer, who, without lawful excuse shall cease or refuse to perform or withdraw himself from the duties of his office unless expressly allowed to do so in writing by the Commissioner, or unless he shall, have given to his official superior officer two months’ notice in writing of his intention to do so, or who shall be guilty of cowardice, shall, on conviction, be punished with imprisonment, which shall not be less than one month but which shall not exceed three months, or with fine which shall not be less than five hundred rupees but which shall not exceed one thousand rupees, or with both.

Any officer or person who unlawfully releases or abets the escape of any person arrested under this Act or abets the commission of any offence against this Act, or acts in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or contravened or the excise revenue may be defrauded and any officer of any other department referred to in section 53 who abets the commission of any offence against this Act in any place, shall, on conviction, for every such offence, be punished with imprisonment for a term which shall not be less than three months but 2[which shall not exceed one year]. 3[50.A – Penalty for assault - Notwithstanding anything contained in the Indian Penal Code 1860 who ever assault or threatens to assault or obstructs or attempts to obstruct any 4[Executive Magistrate or Prohibition and Excise Officer or Special Enforcement Bureau Officer] in the discharge of his official duties in the matters of detection, seizure, arrest, investigation, prosecution of the offences under the Act or attempts to use criminal force on 4[Executive Magistrate or Prohibition and Excise Officer, Special Enforcement Bureau Officer] shall be punished with imprisonment for a term which may extend to three years and with fine which may extend to rupees fifty thousands.] 5[50.B – Penalty for Criminal Conspiracy- When two or more persons agree,- (a) to commit any offence publishable under this Act, or (b) to commit breach of condition(s) of licence, permit etc., each of such persons shall on conviction be liable for the punishment in the same manner as if he had abetted such offence.] . Substituted by the Act No.17 of 2020, S.7 . Substituted by the Act No.4 of 1994, S.13 . Inserted by the Act No.20 of 1994 . Substituted by the Act No.17 of 2020, S.8 . Added by the Act No.17 of 2020, S.9

2[which shall not exceed

one year].

3[50.A – Penalty for assault - Notwithstanding anything contained in the

Indian Penal Code 1860 who ever assault or threatens to assault or obstructs or attempts to obstruct any

4[Executive Magistrate or Prohibition and

Excise Officer or Special Enforcement Bureau Officer] in the discharge of his official duties in the matters of detection, seizure, arrest, investigation, prosecution of the offences under the Act or attempts to use criminal force on

4[Executive Magistrate or Prohibition and Excise Officer, Special Enforcement

Bureau Officer] shall be punished with imprisonment for a term which may extend to three years and with fine which may extend to rupees fifty thousands.]

5[50.B – Penalty for Criminal Conspiracy- When two or more persons agree,-

1. (a) to commit any offence publishable under this Act, or
2. (b) to commit breach of condition(s) of licence, permit etc., each of such persons shall on conviction be liable for the punishment in the same manner as if he had abetted such offence.]

. Added by the Act No.17 of 2020, S.9