Power to make rules - (1) The Government, may, by notification

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.