Chapter X MISCELLANEOUS

1. (a) all excise revenue,
2. (b) any loss that may accrue when, in consequence of default, a

lease under section 17 has been taken under management by the

Collector, or has been resold by him,

1. (c) amounts due to the Government by any person on account of any contract relating to the excise revenue, and
2. (d) the costs, charges, and expenses (including the salaries and

allowances of the excise officers) specified in sub-section (2) of

section 28, may be recovered from the person primarily liable to pay the same or from his surety, as if they were arrears of land revenue.

1. (2) When a lease has been taken under management by the Collector, or has been re-sold by him, the Collector may recover, in the manner authorised by sub-section (1), any money due to the defaulter by any lessee or assignee.
2. (3) Arrears of moneys recoverable under this section shall bear interest 1[at such rates as may be prescribed]

In the event of default by any person licensed or holding a lease, under this Act, his distillery, brewery, warehouse, shop or premises and all fittings, apparatus, stocks of intoxicants or materials for the manufacture of the same, held in or upon any such distillery, brewery, warehouse, shop or premises shall be liable, to be attached in satisfaction of any claim for excise revenue or in respect of any loss incurred by the Government through such default, and to be sold to satisfy such claim which shall be a first charge upon the proceeds of such sale.

Any person to whom a lease has been granted in accordance with the provisions of section 17, may in a case where sub-letting is not forbidden by the terms of the lease, proceed against any person holding under him for the recovery of any money due in respect of such sub-lease as if it were an arrear of rent recoverable under the law for the time being in force with regard to landlord and tenant:

Power of Government to exempt etc - The Government may, by

notification, and subject to such restrictions and conditions as may be specified in such notification-

1. (a) exempt or reduce the excise duty levied under section 22 on any liquor sold-
   • (i) for use or consumption by the members of the Armed Forces of the Union; or
   • (ii) for use for bona fide medicinal, scientific, industrial or such like purpose;
2. (b) exempt any intoxicant from any of the provisions of this Act, other than those of Chapter V, in any specified area or for any specified period or occasion.

. Substituted by the Act No.27 of 1981, S.2

1[68.A – Exemption of the Government from taking out license or permit

or officer acting on their behalf to take out a license or permit under this Act for the production, manufacture, possession, import, export, transport, sale or purchase of any intoxicant.]

2[68-B.Power of State Government to notify exemptions or grant

relaxations – The State Government may, by notification in the Andhra

Pradesh Gazette and subject to such restrictions and conditions as may be specified in such notification, make exemption or grant relaxation in respect of any of the provisions of the Act.]

No suit or other legal proceeding shall lie against the Government or any Prohibition and excise officer or any other person empowered to exercise powers or to perform the functions under this Act for anything in good faith done or intended to be done under this Act.

No suit shall lie against the Government, or against an excise officer, other than a suit by the Government, in respect of anything done or alleged to have been done in pursuance of this Act, unless the suit is instituted within six months from the date of the act complained of.

done or alleged to have been done in pursuance of this Act, unless the suit is

instituted within six months from the date of the act complained of.

(1) If the person committing an offence under this Act is a company, the company as well as every person in charge of, and responsible to, the company for the conduct of its business at the time of commission of the offence, shall be deemed to be guilty of the offence, and shall be liable to be proceeded against and punished accordingly: Provided that nothing in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything in sub-section (1) where an offence under this Act, has been committed by company, and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, secretary, or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation - For the purposes of this section:- (a) "Company" means anybody corporate and includes a firm or other association of individuals, and (b) "director" in relation to firm; means a partner in the firm.

1. (2) Notwithstanding anything in sub-section (1) where an offence under this Act, has been committed by company, and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, secretary, or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation - For the purposes of this section:-
   • (a) "Company" means anybody corporate and includes a firm or other association of individuals, and
   • (b) "director" in relation to firm; means a partner in the firm.

3[XXXX], make rules for carrying out all or any of the purposes of this Act.

1. (2) In particular and without prejudice to the generality of the foregoing provision, the Government may make rules,-
   • (a) prescribing the powers and duties of excise officers;
   • (b) regulating the delegation of any power by the Commissioner or the Collector or the Excise Superintendent under section 8; . Inserted by the Act No. 23 of 1971, S.5 . Inserted by the Act No.35 of 2005

. Omitted by the Act No.27 of 1981, S.2

1. (c) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals;
2. (d) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant 1[or material] and may, by such rules, among other matters-
   • (i) regulate the tapping of excise trees, the drawing of toddy

from such excise trees, the marking of the same and the

maintenance of such marks;

1. (ii) declare the process by which spirits shall be denatured and the denaturation of spirit ascertained; and
2. (iii) cause spirit to be denatured through the agency or under the supervision of its own officers;
3. (iv) regulating the drawing of neera and the sale thereof;

1. (e) regulating the periods and localities in which, and the persons or classes of persons to whom, licences for the wholesale or retail sale or buying of any intoxicant may be granted and regulating the number of such licences which may be granted in any area;

2[(ee) separately for shop, Bar or in-house, to regulate the localities

in which and the persons or classes of persons to whom lease or licences or both may be granted and to regulate their number which may be granted in any area and the methods of selection for grant

of such privilege, lease or licence;]

1. (f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale or buying is granted for any locality;
2. (g) regulating the time, place and manner of payment of any duty or fee and the taking of security for the due payment of any duty or fee; 3[(gg) specifying the factors which should be taken into consideration for according or withholding approval under Section 24 and the period within which, and the manner in which such approval shall be accorded or withheld.]
3. (h) prescribing the authority by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted or issued and may, by such rules, among other matters-
   • (i) fix the period of which any licence or permit shall continue in force;
   • (ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit, or the storing of any excisable article;
   • (iii) prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;
   • (iv) prescribe the accounts to be maintained and the returns to be submitted by licence holders;
   • (v) prohibit or regulate the transfer of licences; and
   • (vi) prescribe the ages under which it shall be unlawful to employ children and to sell or give to children excisable articles; .Inserted by the Act No.33 of 2008, S.2 .Inserted by the Act No.35 of 2005

. Inserted by the Act No.6 of 1974, S.2

1. (i) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;

1. (j) regulating disposal of confiscated articles;
2. (k) regulating the grant of expenses to witnesses and to persons charged with offences under this Act, and subsequently released or acquitted;
3. (l) regulating the power of excise officers to summon witnesses;
4. (m) prescribing the tax payable to the Government in respect of excise trees from which toddy is drawn;
5. (n) constituting mobile courts of Magistrates in consultation with the High Court, for the trial of offences against any provisions of this Act or the rules or orders made thereunder;
6. (o) any other matter that may be prescribed under this Act.

1. (3) Any rule under this Act may be made with retrospective effect and when such a rule is made the reasons for making the rule shall be specified in a statement to be laid before both Houses of the State Legislature.
2. (4) Every rule made under this Act, shall, immediately after it is made be laid before each House of State Legislature if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiration of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified, have effect only in such modified form or shall stand annulled, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

1. (a) the Andhra Pradesh (Andhra Area) Abkari Act, 1886, (Act I of 1886) with all the subsequent statutory modifications thereof;
2. (b) the Andhra Pradesh (Telangana Area) Abkari Act, 1316 F; (Act No. I of 1316 F)
3. (c) the Andhra Pradesh (Telengana Area) Intoxicating Drugs Act, 1333 F (Act No. IV of 1333 F) are hearby repealed : Provided that section 8 of the Andhra Pradesh General Clauses Act, 1891, shall be applicable in respect of the repeal of the said enactments and sections 8 and 18 of the said Act, shall be applicable as if the said enactments had been repealed and re-enacted by an Andhra Pradesh Act; Provided further that such repeal shall not affect the right of the Government to continue to levy by virtue of the provisions of Article 277 of the Constitution the gallonage fees on denatured spirits, methylated spirits and other spirits not fit for human consumption, which the Government were lawfully levying immediately before the commencement of this Act.