The Andhra Pradesh Excise (Amendment) Act, 1989

1. (1) This Act may be called the Andhra Pradesh Excise (Amendment) Act, 1989. (2)
   • (a) section 6 shall be deemed to have come into force on the 1st December, 1981;
   • (b) sections 17 and 18 shall be deemed to have come into force on the 1st January, 1987; and
   • (c) the remaining provisions shall be deemed to have come into force on the 16th September, 1988.

In the Schedule to the principal Act,-

1. (i) against item 1, in the entry under column (4), for the words "Rupees Eight", the words "Rupees twenty" shall be substituted;
2. (ii) against item 2, in the entry under column (4), for the words "Rupees three", the words "Rupees five" shall be substituted;
3. (iii) against item 3, in the entry under column (4), for the words "Rupees forty", the words "Rupees eighty" shall be substituted;
4. (iv) against item 4, in the entry under column (4), for the words "Rupees forty", the words "Rupees eighty" shall be substituted;
5. (v) for item 5 and the entries relating thereto, the following shall be substituted,- "5. Toddy On each variety of the following excise trees:- Date or Sendhi .. Rupees twenty per tree; Palmyrah .. Rupees thirty per tree; Coconut .. Rupees fifty per tree; Sago .. Rupees sixty per tree; Datepalm .. Rupees Fifty per tree.".

The Andhra Pradesh Excise (Amendment) Ordinance, 2010 is hereby repealed.

Sections 6 and 7 of the principal Act shall be omitted.

The Andhra Pradesh Excise (Amendment) Ordinance, 2006 is hereby repealed.

For section 46 of the principal Act, the following sections shall be substituted, namely:- 46.

1. (1) Notwithstanding anything contained in this Act, the Officer seizing and detaining such property shall, without any unreasonable delay, produce the said seized property before the Deputy Commissioner of Excise who has jurisdiction over the area.
2. (2) On production of the said seized property under sub-section (1), the Deputy Commissioner of Excise 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.
3. (3) While making an order of confiscation under sub-section (2), the Deputy Commissioner of Excise 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.
4. (4) Where the Deputy Commissioner of Excise after passing an order of confiscation under sub-section
5. (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 disposed departmentally.
6. (5) The Deputy Commissioner of Excise shall submit a full report of all particulars of confiscation to the Commissioner of Excise within twenty-four hours of such confiscation.
7. (6) The Deputy Commissioner of Excise shall, for the purposes of this Act, have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 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.

After section 43 of the principal Act, the following section shall be inserted, namely:- 43A. 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 himself committed the offence.

In section 26 of the principal Act, the words "which shall not exceed the duty payable therefor, under this Act" shall be omitted.

In section 27 of the principal Act,-

1. (a) the words "belonging to the Government" shall be omitted;
2. (b) in the marginal heading, the word "Government" shall be omitted.

In section 31 of the principal Act, in sub-section (1),-

1. (a) in the opening portion, after the words "may cancel or suspend it", the words "irrespective of the period to which the licence or permit relates" shall be inserted;
2. (b) in clause (d),-
   • (i) for the expression "the Dangerous Drugs Act, 1930", the expression "the Narcotics Drugs and Psychotropic substances Act, 1985" and for the expression "Customs Act, 62; or", the expression "Customs Act, 1962 irrespective of the fact whether such conviction relates to the period earlier or subsequent to the grant of licence or permit or" shall be substituted;
   • (ii) in the margin for the expression "Central Act 2 of 1930", the expression "Central Act 61 of 1985" shall be substituted.

In section 34 of the principal Act, in clause (i), for the words "less than two years but which shall not exceed five years and with fine which may extend to five thousand rupees", the words "less than six months and with fine which shall not be less than five times the value of the duty payable but shall not exceed ten times of such value in case where the value of duty is assessed, and in other cases with fine which shall not be less than five thousand rupees" shall be substituted.

In section 37 of the principal Act, in clause (d), for the words "shall, on conviction, be punished with imprisonment for a term which may extend to three months and with fine which may extend to five hundred rupees", the following shall be substituted, namely:- "shall, on conviction, be punished with imprisonment,-

1. (i) in the case of first offence, for a term which shall not be less than six months and with fine which shall not be less than five times the amount of duty payable but shall not exceed ten times of such duty; and
2. (ii) in the case of continuing offence for a term which shall not be less than two years, and with fine which shall not be less than ten times the amount of the duty payable.".

In section 40 of the principal Act,-

1. (a) for the words "be punished for each such offence with imprisonment for a term which may extend to six months and with fine which may extend to one thousand rupees", the following shall be substituted, namely:- "be punished with imprisonment,-
   • (i) in the case of 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
   • (ii) in the case of 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.";
2. (b) in the marginal heading, the word "Government" shall be omitted.

In section 41 of the principal Act, for the words "two hundred rupees", the words "five thousand rupees" shall be substituted.

In section 43 of the principal Act, the proviso shall be omitted.

After section 43 of the principal Act, the following section shall be inserted, namely:- 43A. 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 himself committed the offence.

In section 47 of the principal Act,-

1. (1) in sub-section (1),-
   • (a) for the words "The Commissioner, the Collector or any Excise Officer", the words "The Collector or any Excise Officer" shall be substituted;
   • (b) for the expression "clause (b), clause (c), Clause (d), clause (g), or clause
   • (h) of section 34, section 35", the expression "clause (c), clause (d), clause
   • (g) or clause
   • (h) of section 34" shall be substituted;
   • (c) for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted;
   • (d) in sub-section (2), after the words "as the case may be", the expression "in accordance with the provisions of sub-section
2. (1) or section 47A" and after the words "shall be instituted", the words "or continued" shall be inserted.

After section 47 of the principal Act, the following section shall be inserted, namely: -

47A.

1. (1) Any person who is reasonably suspected of having committed an offence falling under clause
   • (a) of section 34 or section 35 may apply to the Commissioner for compounding the offence before conviction.
2. (2) On receipt of such application, the commissioner having regard to the circumstan- ces 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 involved not less than 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 authorised 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.

In section 53 of the principal Act, in sub-section (1), in clause

1. (a) for the expression "section 30", the expression "section 27 or section 34 or" shall be substituted.

In section 56 of the principal Act, in sub-section (1), for the expression "section 34", the expression "section 27, section 34" shall be substituted.

In the Schedule to the principal Act.-

1. (i) against item 1, in the entry under column (4), for the words "Rupees Eight", the words "Rupees twenty" shall be substituted;
2. (ii) against item 2, in the entry under column (4), for the words "Rupees three", the words "Rupees five" shall be substituted;
3. (iii) against item 3, in the entry under column (4), for the words "Rupees forty", the words "Rupees eighty" shall be substituted;
4. (iv) against item 4, in the entry under column (4), for the words "Rupees forty", the words "Rupees eighty" shall be substituted;
5. (v) for item 5 and the entries relating thereto, the following shall be substituted,- "5, Toddy On each variety of the following excise trees:-

Date or Sendhi Rupees twenty

per tree Palmyrah Rupees thirty per tree.

Coconut Rupees fifty

per tree.

Sago Rupees sixty

per tree.

Datepalm Rupees Fifty

per tree."

Where, before the 16th September, 1988, any permit has been issued for the transportation of intoxicants and any special powers were exercised in regard to compounding of offences, by the commissioner, the permit so issued and the special powers so exercised, shall be deemed to have been validly issued or exercised in accordance with the provisions of the principal Act as amended by this Act, as if the amendments made to the principal Act by sections 6, 17 and 18 of this Act had been in force at all material times and accordingly all acts, proceedings or things done or taken by the Government, or by any officer of the Government or by any other authority in connection with the issue of such permit or compounding of offences shall for all purposes, be deemed to be and to have always been done or taken in accordance with law.

The Andhra Pradesh Excise (Amendment) Ordinance, 1988 is hereby repealed.