Chapter VI LICE.'fli'CES, PER.A1JTS. A.ND PASSES

1. (a) No intoxicant _shall be manufactured or coll~cted; L Proviso omitted by A.O. 1937°. 2. Added by M. P. Act 23 of 1958, S.3 (l), Schedu}. Part A, item 21. be liable'•. Puses issued by other authoritie1 may be deemed , passes grutcd ·nnder this Act, Licence required for manuf~tme, etc., of intoxicants. Establishment or liceasin& of distilleries and ware- ho uses. (b) (c) (d) (e) (j) THE MADHYA PRADESH EXCISE ACT; 1915 no hemp plant, [ >k shall be cultivated; *
   • • ] 1 [ "" "' * ] 1 no tari-producing tree shall be tapped and no tari shall be drawn from any tree; no liquor• shall be bottled for sale; no distillery or brevvery shall be constructed or ·worked; and no person shall 'use, keep or have in his possession any materials, still, utensil, implement or apparatwi whatsoever for the purpose of manufacturing any intoxicant other than tari; ; except under the authority and subject to the terms and con- ditibns of a licence granted in that behalf : Provided that the State G:overnmcnt may, by notification, declare that the provisions of this section shall not apply, in any are4 spe~ified in this behalf, to the tapping of tan-prod acing trees, or to the dra\ving of tari subject to-such conditions .Jts it may prescribe : hProvided further that the State Government may, by noti-

³ Subs. by A.O. 1937, for ••duty"of customs or excise ·10 which it may

fication, declare that the provisions of this section shall, [ * * J4 i

not iapply in such areas as may be specified in this behalf to the !manufacture of liquor for home consumption, subject to such cornjlitions as it may prcscribe,l i4. The Excise Commissioner may~ . '

' (a) establish a distillery in which spirit may be manu-

(b) , (c) (d) . (e}

factured under a licence granted under section 13 on

sucl1 conditions as the State Government may im- pose; disc on tin ue any such clistillary; licence, on such conditions as the State Government may impose, the construction and v-mrking of a di- stillary or bre\vcry; establish or licence a warehouse} \vhcrein any in- toxicant may be deposited and kept ,vithout pay- ment of duty, but subject to payment of such fee as . the State Government may direct; and discontinue any such ,varelrouse . I. Words '"or coca plant" omitted by Central Act 2 of 1930. 2. Words "Erythr.;n.:ylon coca "omitted by C. ~. Act l of 1927, S. 3. 3. Proviso Ins. by M. P. Act 12 of ~ 950, S. 3 (2), Third Sch. 4. Words "in the merged territories'' omitted by M. P. Act 23 of 1958, S.3 (l), .Schedule, Part A item 21. '

THE MA~HYA PRADESHcBXCISE ACT, 1915 15. v\lithout the sanction of the State Government. no in- toxicant shall be removed. from any distillery, brewery, ware- house, or other place of storage established or liceuced under this Actunlcss the'duty (if any) [payable un~er_ Chapter V)l has peen paid or a bond has_ been executed for the payment thereof. Payment of duty on , · removal from distillery. brewefY or place of storage. · 16. ( 1) The State Government may, by notification, pre-Possession of intoxicarim . scribe a limit of quantity for the possession of any intoxicant : ·· generally. Provided ,that diffi;rent limits may-be prescribed -for different qualities of the same article." ... • · . . . . . ' -

1. (2) No person shall have in his possession any quantity of_any intoxicant in t!Xcess of _the limit prescribed under su,b-section ( 1), . except under the authority and in accordance with the terms and . conditions of-, · (a) a_ licence for the manufacture, cultivation, collection, sale, or supply of such· intoxica·nt, or
   • (b) a pass for the import, export or 'transport of such in- toxicant, or (o-) a permit granted 1.mde1· this 1\ct.
2. (3) Sub-section (2) shall not apply to .any. foreign liquor-:-
   • (a) . which is in the possession of any common carrier or wJ.rehouseman as such [ * * . ]2 [(b) * * )3
3. (4) Notwithstanding anything contained in the foregoing sub- sections, the State Government may, by notification, prohibit the possession by any ,person or class of persons, either in the [State J or in any specified area, of any intoxicant, either a bsolutcly, or subject to such conct!tions as it:may prescribe. . '· 1 7. ( 1) No intoxicant shall be sold except under ·the authority . and subject to the terms and ·conditions of licence graμted in that behalf: Licence required for sale· of intoxicants. (a) (b) Provided that-· •

son licenced to manufacture or sell tari under this Act; a person· licensed under section 13 · to cultivate the hemp plant [ * * ]5 [ * :t;i . _ Jo

may sell without a licence those portions of the plant

³ Omitted, ibid. .

⁴ Subs. by M.P. Act 23 of 1958, S.3 l3). Sche<lulc, Part A, item 21,

from which the intoxicating drug is manufactured or prq.duced. to any person licensed undel' this Act to deal in the same, or to any officer whom Excise Com- 'missioner may prescribe; and 1. SubL by A.O. 1937, for "imposed under section 25". 2. · Word "or" ori1itted by M.P. Act 19 of 1964, S.2. for "Mahakoshal regien.'' 5. \Vords "or coca plant" omitted by Central Act 2 of 1930. 6. Words "Erythroxylon coca·• omitted by C. P. Act 1 oT 1927, S. 3.

Power to grant lease of right to manufacture, etc. Lessee's permission to draw tari. Manufacture and sale of liquor in Military cantonments. Duties of licensees with regard to measu- rement· and testing. THE MADHYA PRADESH EXClSE ACT, 1915 I i {c) nothing in this section shall apply to the sale of any foreign liquor la,-vfully procured by any person for his private use and sold by him or on his behalf or t)ll behalf of his representatives in interest upon his quitting a station or afrer his decease,

1. (2) On such .conditiorn; as the Excise Commissioner mav deter~•

niiI11e, a licence for sale under the Excise Law for the time being

in force (in other St,ite or Union territories]! may be deemed to be p licence granted in that behalf under this Act. 118. (I) The St,1te Government may lease to any person, on such conditions and for such period as it may think fit, the right~ (a) (b) (c) of manufacturing, or of supplying oy ,vholesale; or of both, or of selling by wholesale or by retail, or of° manufacturing or of supplying by wholesale, or of both, and selling by re.tail, any [ * * * spedified area. p liquor or intoxicating d:i;ug v.rithin any {2) The licensing authority may grant to a le.ssee under sub-

section (I) a licence in the terms of his lease; and ,,vhcn there is

no condition in the lease which prohibits sub•letting, may, on the application of the lessee, grant a licence to any sub-lessee apptoved by such authority. 1}1. ·where a right of manufacturing tari has been leased under sectibn 18, the State Government may declare that the ,vritten permission of the lessee to draw tari shall have the same force, and effe9t as a licence from the Collector for that purpose. 20. \Vithin the limits of any ]Military Cantonment, and within such distance from those limits as. the [Central Government]3 in atp-y case may piescribe, no licence for the retail sale if liquor shall! be granted, except v,,,ith the knowledge and consent of the Comp1anding Officer. 2,. Every person ·who manufactures or sells any in~oxicant undejr a licence granted under thjs Act shall be bound-- (a) I • to supply himself ·with such measures, weights and instruments as the Excise Commissioner may pre- scribe and to keep the same in good condition on the licensed premises; and on the requisition of any Excise Officer duly em- pm·vcrcd in that behalf at any time to measure, weight or test any intoxicants in his possession in such manner as the said Excise Officer may require. I. Subs. by A. 0. 1956 for •'in other Part A Stat es or Part C States." 2. ford ''countrf' omitted by M.P. Act. 19 of 1964, S. 2. 3. Sμbs. by A.O. 1937, for "Local Government". I

THE MADHYA PRADESH EXCISE ACT, 1915 Prohibition of employ• ment of roale persons under the age of ,twenty- one years and of women. [22. No person who is licensed-to sell intoxicants for con• sumption on his premises shall, during the hours .in which such premises .are kept open for, business, employ, or permit to be employed either with or without remuneration, any male person under the age of twenty-one years or any woman in any part of , such premises in which such intoxicant is consumed by the public. 23 .. No person who is licensed to sell intoxicants shall sell or deliver any liquor or intoxicating drug to any person ~pparently under the age of twenty-one years vvhether for consumption by such person or by another person or whether for consumption on or off the premises of such vender.)

1[23-A, (1) In this section, "advertisement" includes-

1. (a) .any notice, circular, label, wrapper or othe.r documents; I
2. (b) any am1ouncement made orally or by any means of producing or transmitting light; sound or smoke;
3. (c) any exhibition by means of slide or film exhibited on the screen in a cinema licenced under the l\.Iadhya Pradesh Cinemas (Regulation) Act, 195 2 (No. 1 7 of 195 2) or at any other place of ent ertainrnen t.

1. (2) ·whoever prints ,or publishes or causes to be printed or published in any newspaper, book leaflet, booklet or any other single or periodical publication or othenvi.se displays or distributes or causes or permits to be displayed or distributed any advertise- ment or other matter commending, soliciting the use of: or offering or purporting to commending, soliciting the use of, or commend- ing any liquor shall be punished for every such offence with imprisonmeμ_t which rnay extend to six months or ·with fine which may extend to tyvo thousand rupees or -..vith both.
2. (3) Except as othcnvisc provided in sub-section (4), nothing m sub-section (2) shall apply to ~~ ~ ,, ' ( a) catalogues or price-lists to lx: displayed on liquor vends in Madhya Pradesh in accordance ,vith the provi- sions of this Act or the rules made thereunder i
   • (b) any advertisrncnt or other matter contained in any newspaper, hoo¼:, leaflet, booklet or other publica- tion printed and published .outside Madhya Prad~esh; (c) any adverti~emcnts or other matter contained in any newspaper printed and published in Madhya Pradesh before such date as the State Government may, -by notification, specify; and . ( d) any other advertisement · or matter which the State . Government may, ·by . notification, generally or specially exempt from the operation of this section. -----~- 1. Subs, by .M.P. Act 39 of 1982, S, 3. Prohibition of sale of liquor or intoxicating - drug to persons under the age of twenty.one years. Prohibition of advertise~ menta.relating to liquor. Closing of shops for the sake of public peace. Duty or\ e_xcisable articles, T!f{E MADHYA PRADESH EXCISE ACT, 1915 . (4) Nof\vithstanding anything contained in sub-section (3), the State Government may, by notification) prohibit vvithin the State the circulation, distribution or sale. of any ne,vspapcr, book, lea:fle;.tJ booklet or other publication printed and published out- side the State which contains am· advertisemciit or, matter coitnrnending, soliciting the use-of, ~r offer.ing or. purporting to coi;nrnending, soliciting the use of, or offering any liquor and ·whoever circulates, distributes or sells such ne,vspaper, book, leaflet, booklet or other publication, in contravention. of such notification, shall be punished. for every such offence 1-vith impri- sonm_cnt ,vhich may extend to six months or with fine ,vhich may cxte1;1d to tv,.ro thousand rupees,-or ,vith both.
3. (5) \\Then any ne,vspaper, book, leaflet, booklet or other publication ,vherever printed_ or published appears to the State Government to contain any advertisement or matter commending; soliciting the use of, or offering any liquor, the State Govern~ ment may, by notification, declare every copy of the issue of the ne,vspaper anrl. every copy of such b_ook, leaflet, booklet or other publication to .be forfeited to Goveniment, and thereupon any Exdisc Officer, any officer of the poEce or revenue department and any other person authorised in that behalf by the State Government mav seize the same ,vherevL:r found in Niadhya Pradesh and an): Col!cctot< or Judicial 'i\,Iagistrate of' the first class or second class or other officer authorised by the Sta:te Govern• 1ne1h may by ,varrant authorise any pnlice officer not bclmv the rank of sub-inspector to enter upon and search for the same in any premises ,vhcre any copy of such issi.1e · of any such book, leaflet, booklet ◊'r other publication may be or may be reasonably sus- pectt:d to be. ] , I .. 24. (I) The Distric;t .i\iagistratc, by notice in writing to the lice1,see, may require that any shops in ,vhich any intoxicant is sold shall be closed at such times or for such period as h~ may think necessary for, the preservation of the public peace.
4. (2) If a riot or unla,vful assembly is apprehended or occurs in

the vicinity of any such shop, a 1\iagistratc of any class, who is

present, may require such shop to be kept closed for such period as he ~nay thi.n k necessary: . , Provided that, \vhen any such riot or unlmvfuI assembly

occurs, a licensee shall, in the absence of the 1fagistrate, ~lose his

~hop without any order.·

1. (t) \rVhen any :tv1agistrate issues an order under sub~section (2), he shall fortlnvith inform the Collector of his action and his reasons therefor. CHAPTER \l Duties and Fees 25. [ (I) An excise duty or a countervailing duty, as the case may be, shall, if the State Government so direct, bcJevied on all excisable . articles other than medicinal and toilet preparations specified for the time being iri the Schedule to the Medical 1. In~ .. by M,P. Aot 23 of 1978:, S. 2. THE MADHYA PRADESH EXCISE ACT, 191S

and Toilet Preparation (Excise Duties) Act, 1955 ( No. 16 of

1955)- (a) (b) (c) (d) imported; or exported ; or transported ; or manufactured, cultivated or collected granted mider section l 3 ; or under any licence ( e) manufactured in any distillery established, or any distillery or brevvery licensed, under this Act : Provided that it shall be lawful for the State Government to exempt any excisable article from any duty to which the same may be liable under this Act.]' · [ (-2) Duty may be imposed under su h•section ( 1) at different .-ates according to-

1. (i) the place to vvhich any excisable article is to be re~ moved; or
2. (ii) the strength and quality of excisable article; or
3. (iii) the use of excisable article for different purposes.]2

1. (3) Notv•.rithstanding anything contained in sub.section (1),- (i) duty shall not be imposed thereunder on any article which has been imported into [ *. >!II )3 India and ,vas liable, on such importation, to duty under the Sea Customs Act, 1878 { VIII of 1378)4, or the the Indian Tariff Act 1894 ( VIII of 1894.) 5

[ ( * * * ) ]6

[ (ii) * * F,. * * F [ ( 4) No thing contained in this section shall be construed to preclude the State Government from enhancing or reducing the

rates of duty during the course of a financial year and the power

¹ Subs. by M.P. Act 23 of 1979, S. 4.

⁷ Omitted by A.O. 1937.

⁸ Ins. by M.P. Act 39 of 1982. S. 4.

to enhance or reduce the rate of duty shall include power to give retrospective effect to such enhancement or reduction from a date not earlier than the commencement of the financial year.]8 ::: Subs. by M.P. Act 14 of 1987, S. 2. 3. Word "British" omitted by A. 0. 1950. 4. See now the Customs Act, 1962 ( 52 of 1962) 5. Sec now the Indian Tariff Act, 1934 (32 of 1934). 6. Words "or on any article which has been imported into any Part other than the Mahakoshal region of Madhya Pradesh as formed by the provisions of part II of the State Reorganisation Act, 1956 {37 of 1956), and ?n which a duty has already been paid on such importation under any corresponding law in force in that part" omitted by M. P. ACJ. 23 of 1958, S.3(1), Schedule, Part A, item 21.

18 THE MADHYA PRADESH EXCISE ACT, 1915 Ways oflev:ying such duty· 126. (I) Subject to such rules regulating the time, place and manner as the State Government may prescribe, such duty shall be levied rateably on the quantity of excisable artide imported, exported, transported, collected or manufactured in or issued from a distillery, brewery or warehouse : Paymentfor grant of leases. Provided that duty may be levied- (a:) on intoxicating drugs by an acreage rate levied on the cultivation of the hemp plant [ * . • Jl [ * * ·]2 or by a rate charged on the quantity collected; (b) . (i) (ii) (c) on spirit or beer manufactured in any distillery established or any distillery or brewery licerued under this Act- in accordance with such scale or equivalents cal~ . culated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe; or by a rate charged <;lirectly on the materials used; on tari, by a tax on each tree from which ·the tari is drawn: · . (2) Where payment is made upon the issue of an e.xdsable article for sale from a warehouse, it shaU be at the rate of duty in folrce on the date of issue of such article from the warehouse. [(3) Where the rate of duty is enhanced or reduced after payment of duty on issue of excisable article from warehouse and the excisable article is in stock with a holder of a licence, the excisable article in stock shallbe subject to the levy of duty at the rate !so enhanced or reduced and the difference in duty shall be payable or refundable, as the case may be, by or to the holder . of a licence, witl1 whom such duty paid excisable article is in stock! at the material time.]3 -

• • 27. [(1)]4 Insteadoforinaddition to any duty 1eviable under this Chapter, the State Government may. accept payment of a -sum in consideration of the grnrit of any )ease under section 18. [(2) Nothing contained in sub-section (1) shall be construed to preclude the State Government from enhancing or reducinrg the sum received in consideration of a grant of any lease . under

sum-shall include power to give retrospective effect to such en- hancement or reduction from a date not earlier than the com- mencement . of the financial year.]5 L Words '•or coc,, pL,nt" omitted by Central Act 2 of 1930. 2. Words "Erythro;,;ylon coca" omitted by C,P. Act 1 of 1927, S. 3, 3. 1ns. b:., Jvt.P. Ac~ 39 of 1982, S. 5. 4. R;_;numbcred by M. P _ Act 15 of 1988, S. 2. 5. fns. by M. P. Act 15 of 1988 S, 2,

THE MA,DHYA PRADESH EXCISE ACT, 1915 I [27-A. ( 1) Until prov1s10n to 1 he contrary is made by [ParliamentF the State Govi:-rnment may continue to levy any duty to which this section applies which it ,,vas hnvfully levying immediately before the commencement of [the Constitution]3 under this Chapter as then in force. (2). The duties to which this section applies are- (a) (b) [ (c) any duty on intoxicant which are not excisable arti- cles within the meaning of this Act; any duty on an excisable article produced outside India and imported into the [State ]4 whether acr~ a customs frontier as defined by the Central Govern- ment or not;

• • * *

1. (3) Nothing in this secti~1 shall authorise the levy by the State Government of any duty which, as between goods manu- factured or produced in the [State l• and similar goods not so manufactured or produced discriminates in favour of the formert or which, in the case of goods manufactured or produced out- side the [State), discriminates betv,'een goods manufactured or produced in one locality and similar goods manufactured or pro- duced in. an other locality.]

Saving for duties being levied at commencement of tbe Constitutioll.

licence11 etc.

1. (a) shall be granted-
   • (i) on payment of such fees (if any), {ii) for such period,
   • (iii) subject to such restrictions, and on such con• ditions, and
2. (b) shall be in such form and contain such particulars, as the State Government may clirect either generally by rules made under section 62 or in any particular instance. 1. lns. by A. 0. 1937. 3. Subs,, ibid., for "Part III of the Government of India Act, 1935". 4. Subs, by A. 0. 1950, for "Mahakoshal region".

² Subs. by A. 0. 1950, for "the Central Legislature".

5, 0 mitted by M. p, Act 23 of 1958, S. 3 ( 3}, Schedμlc, Part----A, item 21.

Power to take security from Hcensee. TecbnicaJ dcf eets, itregu- larltlcs an.d omissions. Power to cancel or sUa-- pend licence. etc. I ' . TF$ MADHYA PRADESH BXCISE ACT, 1915 ' . . . \ [29. Any authority granting a licence under this Act may ~uire the licen..'lee to e~ecute a cout).terpart agreement in con~ forini.ty with the tenor of his licence and to give such security forl the performance of such agreement, or to make such-deposit or to 1provide both as such authority may th.ink fit.] ' 30. (1) No licence granted under this Act shall be deemed to- be linvalid by reason merely of any technical defect, irregularity or ompssion in the licence or in any proceedings taken prior to the gralnt thereof. . I I (2) The decision of the Excise Commissioner as to what is a. tecpmcal defect, irregularity or omis.,ion shall be final. · 31. (1) Subject to such restrictions as the State Govcrn- meft may prescr;ihe, the authority granting_ any licence, permit or pass W1der this Act may cancel or suspend 1t~- ,, I (a) if any duty or fee payable by the holder thereof be not d~yp~d; oc ·

1. (b) in the event of any breach by the holder thereof oJi by any of his servants, or by any one acting on his behalf with his express or implied permission, of any of the terms or conditions thereof; or
2. (c) if the holder thereof, or any of his servants, · or any ~me acting on his behalf with his express or implied permission,-is convicted of any offence under this Act or any other law for the time being in force relating to revenue, or of any offence [under the Dangerous Drugs Act, 1930 (U of 1930),] or under the Indian Merchandise Marks Act, 1889 (IV of 1889),S or under any section which has been introduced into the Indian Penal Code,· 1860 (XLV of 1860}, by section 3 of that Act; or _..j.,,, {d) if the holdel' -thereof is convicted of any cognizable and. non-bailable offence; or
3. (c) if the holder thereof is punished for any offence re~ ferred to in clause (8) of section 167 of the Sea Cus-. toms Act, 1878 (VIII of 1878) ;' or
4. (f) where a licence, permit or pass has been gtahted on the application of the holder of any lease granted under section 18, on the requisition in writing of . such lessee; or
5. (g) if the conditions of the licence, permit or pass provide for such cancellation or suspension at will. ------------------------ 1, sμhs. by M. P. Act II c-f 1970, S. 2. 3. Sfe new. the Trade and Merchandise M~rks_ Act, 1958 (43 of 4. ~e now the Customs Act, 1962 (52 of 1962). · 1958).

² Ins. by Central Act 2 of 1930.

I •

THE MADHYA PRADESH EXCISE ACT, 1915 [(1-A) ~fore ma.king an order cancelling or suspending a ll<:ence, pernut or _pass ~~der sub-section (1), the authority afore~ said. shall record m wntmg the r~asons for the proposed action, furnish to the holder thereof a brief statement of the same and afford him a reasonable opportunity of being heard.7

1. (2) Where a licence, permit or pass held by any person is cancelled under clause (a.)j clause (b) or clause (c) or Clause ( e) of sub~section (I), the authority aforesaid may cancel any other licence, permit or pass granted to such person under this Act or under any other law for the time being in force relating to excise revenue, or under the Opium Act, 1878 (I of 1878).
2. (3) The holder of a licencei permit or pass shall not be entitled to any compensation fo~ its cancell!'-tion or _suspension, nor to the refund of any fee paid or deposit made m respect thereof.
3. (4) Where a licence is cancelled or suspended under clause (a), clause (b), clause (c) or clause (e) of sub section (I),- (a) tb\ \ i the fee payble for the balance of the period for which such licence would have been current but for such cancellation or suspe~sion, may be recovered from the ex~licensce as excise-revenue; the Collector may take the grant under manage- ment or resale it at the risk and loss of the ex-licensee, but any profit realised by such management or re- sale which is not in excess of the amount recovered under clause (a) for such period shall be pttld to the ex-licensee. 32. (1) Wheneyer the authoritx which granted anr licence Power to withdraw under this Act considers that such hccncc should he withdrawn licences. for any cause other than those spcciried in Section _31, it shall remit a sum equal to the amount of the fees payable In respect thereof for fifteen days, and may withdraw the licence either- (a) (b) on the expiration of fifteen day's notice in writin_g of its intention to do so, or forth-with without notice.
4. (2) If any licenc~ be wit~drawn u!1der c!~use (b) of _s~b- section (1), the aforesaid authortty shall, m addition to rem1ttmg such sum as aforesaid, pay to the licensee such further sum (if any) by way of compensation a~ the Excise Commissioner may direct.
5. (3) When a licence is withdrawn under sub-section (1), any fee paid in advance to deposit made by the licensee in respect thereof shall be refunded to him, after deducting the amount (if any) due to the Govemment. L Ins. by M. P. Act 23 of 1979. S. 5. surrender of licences. THE MADHYA PRADESH EXCISE ACT, 1915

33. ( 1 ) Any h ol dcr of a licence granted under this Act to sell

an intoxicant may surrender his licence on the expiration of one month's notice in writing given Ly him to the Collector of his intention to surrender the same, and on payment of the fee payable for the licence for the remainder of the period for wllich it would have been current but for such surrender : Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a licence he may remit to the holder thereof the sum so payable on surrender or any portion thereof.

( 2) Sub-section ( 1 ) sh all not apply in the case of any

licence granted under section 18. E~:planation.-The words "holders of a licence", as used in

this section, include a person ,vhose tender or bid for a licence has

been accepted, although he may not actually have received the licence. [33-A. *

• • * )1

under this Act considers that such hccncc should he withdrawn licences. for any cause other than those spcciried in Section _31, it shall remit a sum equal to the amount of the fees payable In respect thereof for fifteen days, and may withdraw the licence either- (a) (b) on the expiration of fifteen day's notice in writin_g of its intention to do so, or forth-with without notice.

1. (2) If any licenc~ be wit~drawn u!1der c!~use (b) of _s~b- section (1), the aforesaid authortty shall, m addition to rem1ttmg such sum as aforesaid, pay to the licensee such further sum (if any) by way of compensation a~ the Excise Commissioner may direct.
2. (3) When a licence is withdrawn under sub-section (1), any fee paid in advance to deposit made by the licensee in respect thereof shall be refunded to him, after deducting the amount (if any) due to the Govemment. L Ins. by M. P. Act 23 of 1979. S. 5. 21 22 surrender of licences. THE MADHYA PRADESH EXCISE ACT, 1915

33-A. Omitted. Page 13 13 13 J4 14 14 14 15 15 15 16 16 18 18 19 19 20 20 20 21 22 22 • l .,. ,. Sections : THE MADHYA PRADESH EXCISE ACT, 1915

3 5. Pen alt y for altering to or att~ mpt ing alt er any den atured spirit or denatured spirituous preparation.