THE MADHYA PRADESH EXCISE ACT, 1915
Chapter IX Chapter IX
Chapter IX Chapter IX
62. Miscellaneous
- (1) The State Government may make rules for the pur~ pose of carrying out the provisions of this Act.
- (2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules- (a) (b) (c) prescribing the powers and duties of Excise Officers; regulating the de.legation of any powers or duties by the Chief R(~vcnue Authority the Excise Commiss- ioner or Collectors under section 7, clause (g); declaring in what cases or classes of cases and to what authorities appeals shall lie from orders, whether original or appellate, passed under this Act or under any rule made thereunder, or by what authorities such orders may be revjsed, and prescrib~ ing the time and manner of presenting, and the pro- cedure for dealing with, appeals and revisions;
- (d) regulating the import, export, transport, manufacture. collection, possession, supply or storage of any intoxicant, or the cultivation of the hemp plant
2[ * * * ] [ * * J.l and may, by
such rules, among other matters,-
- (i) regulate the tapping of tari-producing trees, the drawing of tari from such trees, the marking of the same and the maintenance of such marks,
- (ii) declare the process by which spirit shall be denatured and the dcnaturation of spirit asccr- taint~d, and l. Subs. by M. P. Act 39 of 1982, S. I l. ;;: . Words "or coca plant," omitted by Ceptral Act 2 of 1930. 3. Words "Erythroxylon cuca", omitted by C. P. Act l of 1927. [ ( d-1) (e) (f) [ (g) (h) (i) (k) THE MADHYA PRADESH EXCISE ACT, 1915 cau.,;l; sp1r.it Lu Le denatu:'t:d through the agency or urnle-r 1hl" supervision 0f iLi own offtcer!':; regulating the import, t:xporl, tr:msport, collection, possession, supply, storage or sale of .rvfahua flo,vers, prescribing licences and permit therefor, through- out the State or in ::my specified area or fi)r any specified period;] 1 regulating the periods a~1d localities for which, and the persons or classes oi persons to whom) licences for the wholesale or retail vend of any intoxicant may be granted, and regulating the number of such licences which may be granted in any local area; pre,s;cribing the procedure to be folio-wed and the matters to be ascertained before anv licence for such vend i~ granted for any locality; ' regulating the amount, time, place and manner of payment ·-of any duty or fee or tax or penalty;J2 prescribing the authority by, the form in ·which, and the terms and conditions on and subject to \vhich any licence, permit or pass shall be granted, and may by such rulrs, among other matters,- (i'1 ' I ('ii) (iii) (ir.i) ( VJ fix the period for ,vhich any licence, permit or pass shall continue in force, perscribe the scale of fees or the manner of fixing the fees payable in respect of any such licence., permit or pass, prescribe the amount of security to be deposited by holders of any licence, pcm1it or pass for the performance of the conditions of the same, prescribe the accounts to be majntained and the returns to be submitted by licence-holders, and prohibit or regulate the partnership in, or the transfer of, licences; prescribing the measures fi-.)r ascertaining local public opinion and providing for the appointment of ad- visory eommitt°"cs and spccif)'ing their powers and duties.: providing for th~ dc,trnction or other disposal of any intoxicant deemed to be u nfil for use; regulating the disposal of confiscated articles ; Publication of r11k~_.E1d -•~_otificatfrms. Rc;;.Jh:-,J ,_)f Gov.:rnm:..: n.t dues. THE MADHYA PRADESH EXCISE ACT, 1?15 (/) regulating ths grant of expenses to ,vitnesscs and of compensation to persons charged ,vith o(frnccs under this Act and sub!Jequentlv rdeascd, discharged or acquitted; and
1 Ins. by M. P, Act 23 of 1958, S. 3 (3) Schedule, Part A. item 21.
2 Subs. by M. P. Act 39 of 19a2, S. 12.
- (m) regulating the power of Excise Officers to summon witncsscss for a distance; [(n) regulating the payment of rewards to officers, in- f armers and other persons out of the proceeds of fines and confiscations under this Act.]1
- (3) The power conferred by this section of making rules is subject to the condition that the rules made under sub-section (2), (a), (b), (c), (e), (f), (i) (/) and (m) shall be made after pre- vious publication : Provided that any such rules may be made without previous publication if the State Government considers that they should be brought into force at once. ·
Chapter IX Chapter IX
63. All rules made and notifications is.sued under this .
Act shall be published in the Official Gazette, and shall have eflect from the date of such publication or from such other date as may be ;spccifietl in that behalf. fi<k (1) The follmvi:1g moneys, namcly,-
- (a) all cxcisc-rcvcnuc, ( b) any loss that may accrue when, in consequence of default, a grant has been taken under management by the Collector, or has been re-sold by him, and [(c) notv,rithstanding anything contained in sccLion 74: of the Contract Act, 1872 (No. 9 of 1872) all amounts due to the Government by any person on account of anv contract relating to the excise revenue in accordance with any p;ovision of this Act or mles made thereunder, and all amounts to be paid on breach of conditions of a bond or instrument by which a person binds himself to perform any duty or act or undertakes that he and his servants and agents will abst:,·,in from any act,] may be recovered from the person primarily liable to pay the same, or from his surety (if any); by distress and sale of his movable property, or by any other proce:is for the recovery of land revenue due from land-holders or from farmers of land or their sureties. (2} \Vhen a grant has been taken under management by the Collector, or has been re-sold by him, the Collector may recover, in any manner authorised by sub-section (1), any money due to the defaulter by any lessee or assignee. l. hs. by C. P. Act 6 of !934, S. 18. THE MADHYA PRA.DESH EXCISE ACT, l9l5
2 Subs. by M. P. Act 3,-of 1982, S. 13.
Chapter IX Chapter IX
65. In the event of default hy c1.ny person liccnccd or holding
a lease under this Act, ;ill his cli'>tillery, brewery or ,varehouse or shop bnildinQ;g, fittin~s or apparatus and all stock of intoxicants or matel'ials for nMnLtLtcturc of the same held in or upon any distillery, brc,-1.,cry, warehouse or shop premises shall be liable to be attached in satisfaction of anv claim for excise-revenue or in respect of any losses incUITCt~ b)r ~he Go:cnuncn~ through such default and to he sold to sat1sfv :mch claim. which :::hall be a first charg~ upon the sale proce.cds. ,
Chapter IX Chapter IX
66. The State Government may, by notification, either ,vholly
or partially and subject to such conditions as it mclY think fit to prescribe; exempt any person or class of persons or any intoxicant ,wholly or partially from all or any of the provisions of this Act , or of all or any of the 1'ulcs made under this Act, either through~ out the [State ] or in any specified area cornpr.ised therein, ol' for any s'pccifi.ecl period or occasion.
Chapter IX Chapter IX
67. No suit, prosecution or other legal proceeding shall lie
ag:unst any person for anything ,Yhic:h is in good faith done or inte:nded to be done under this Act. 68_ No suit shall lie against the Government or against any Excise, Police or Land Revenue Officer 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 i\ct complained of.
Chapter IX Chapter IX
69. The enactments. mentioned in the :-ch•~:clule are here by
repealed to the extent specified in the frmrth column thereof.· Year No. (1) '')) \.., XVI 1894 VIII XII VII --- [THE FIRST SCHEDLLEr / P,. , • •{. ,, f~ff)· \,.), .. ;. V't, t(d, :J:;, ENACT ME~TS REPEALED Short title ('2' ',);
2 Subs. by C. P. Act 6 of l9J4, fer "3Ci-!LDU LC"
1863. The Indian Tariff } .. ct, 1891. The Excise Act, The Excise (Amendment) Act, 1906. ----~- Extent oi' rcpc:1l (1'1 ' ) So much as has not been repealed. Section 6. So much as has not bc:::n repealed. The shole. l. Subs. by M. P. Act 23 of I 958, fo, '· M,tlnkoshal re,;;io,1·• Government line on pro• pcrty ,,, f defaulter~. Power of State Govern- ment to exempt persons or intoxicants from the provisions of the Act. Protection ki persons acting under the Act. Limitation of suils. R::pe,,l of enactmer,ts.
THE MADID /\ PRADESH EXCISE ACT, 1915 tTHE SECOND SCHEDULE_jl ( S.-t section 3G-D) Bonds to ab.:,tain from the commission of offences under sections 34' and 36 of the !viadhya Pradesh Excise Act, 1915. v\'hercas (name), inhabitant of (place), has been called upon 10 enter into a bond to abstain from the commission of offences unde-r section 34 and sec.:tion 36 of the Madhya Pradesh Excise Act, 1915, for the term of. ... I hereby bind myself not to commit any such offence during tl1e said term and, in case of my making
defm,lt therein, I hereby bind myself to forfeit to [the State
(;overnmentJ2, the sum of rupees ..... . Dated> this ........ day of. ....... 19 Signature (,vhere a bond with sureties is to be executed, add)-- \Ve (1) (name), inhabitant of (place), and (2) (name), in .. habitant of (place), declare ourselves sureties for the above named lnamc of the person executing the bond) that he will abstain from the commission of oflences under section 84 and section 36 of the 11adhya Pradesh Excise Act, 1915 during the said term; --nd, in case of his making default therein, we bind ourselves, jointly and serveraliy, to forfeit to [the State Govcrnment]2 the s urn ·of rupees ..... . Dated, this ....•... day 9f ........... 19 Signature I. Added b·· C. P. Act 6 of" ! 934. l. Su )S_ by A.O. I950 for" Hi~ Maj,:sty the king Emper()r of lnd.i:t."
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I 198(29,: :?.
( I )
ffrftwr~ ~ (<I,~ 8 ~ 2001) . ~ mtn ~ ~ ~-qq if~~-~ mr 3l fuf.h1fi'rn m ,- W ~ ~ RR-m ;i-J'lf ~ ~ (mmR) ~. 2001 (in. 8 fr-{ 2001) t ~ ~ ~. 1915 ~ mu 61-t1 c#;l" 3G"lmT (2) ~ W's" (cft:r) ~ ~ q-i:: f.ii:iR-tf{9a ~~~;;ipt~,- .. (cfi:r) w ~ faf.ifirn ;f;r 71-t h'fi ~ q;) ~ if tITT ~ m ~ ~ {fllrr M 1ft w:rq 5 c=f ITT tttrfi I ,.
~.h1IWI~ ~; ~ 23 ~ 2002 19.:1 (i~) ~,~23~2002 ~i_·~~--~ 3056/21-31~/01. -_'-l'TTI"I ~ tffi:{QR * -~ 348 * ~ ( 3) 'ii_ 3f:fffiUT ii, W~1il-t•I~ 3lfqct,7U (-:¢,n~.r-:r) -· c:c· ~. 2002 (sn. 11 lJ'l {15'02) <t>T ~ ~ ~ ~ wfl:Fffi .i! ~ ~ fcl;-;n ,if@l t-. ~ • ..!... ._ • ifa1,(,l • I<; ~ ~ % -::rp:J "Fl ml a.I l~fi'I ljfil<. ~-l!;ff. :S"414-ii1, ~-~- CHHATITSGARH ACT (No. 11 of 2002) THE CHHATTISGARH EXCISE {AMENDMENT) ACT, 20oz An Act further to amend the C_hhattisga rh Excise A cl, 1915 {No. 2 cif I 915 ). (I) This Ac1 may be called the Chhattisgarh Excise (Amendment) Acr, 2002 (No. 11 of,2007).
- (2) It extends tl> 1hc whole of Chhattisgarh State.
- (3) 1 t slrn IJ <.:Orne i mo fi )fCe from the date nolific<l by tile S l.lte Government in it\ official Gazette. Section 18 A-Exclusive privileges or manufacture sale elc. may ?e granted- . .(3) Notwithstanding any thing con1.ained in lhc Acl, lhc State Government may Thercupo·n, lhe Excise Commissioner, subjecl to the rules made by the Stale Government. may grant ncccssary licence lo the Chhaltisgarh Stale B evernges Corpormion Limited for 1he aforesaid purpose . The_ ChhaHisgarh Stat~ Beverages Corpornlion. Ltd., af1cr the grant ofsm:h licence may open its branchcs/depots in the State 1n such places and subject to su_ch c:onditigns a_s the E_x.cise Commissioner ma)· spcciry. In suh-section ( l) of sec! ion 34 of lhc Priodpal Ac!, the words ·· not less I han one month" shall be added aflcr the words "imprisonmcm for a term'". for the words "f1ve hundcrc<l" Lhc words "live thousand" an<l for 1h~ \\'l!llh "'f,yc thousand" lhe words "twenty live lhousand" shall be suh~iitu 1c·d. Sftorl !ilk. Exlml ~nd Comnt~n~t,lllClll. l'nscrtion nf New Sc(• lion JB A. ,\mcndmcnl nl' s~, • lion .1~ ( I). ., )-,i..,.--;p!,-qp--l_ if. 3vo1@ sT<fi ~T. q=; -;i;rrc; ~rrr,r-i {ITT :sT<f. r"~:i') cf lP,irJJ ~ ~. ~
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lit. ., . ~"4t. -crt:J- ~.
450(12-16)
ll f\1!1 ""I Jl'I ll<i i::in"4 . •• mTI 34, 47-ifi criTT 59-ifi" ilil
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,l 'i ( l 2 I~ ) ----=cc.====-==~ ==~==;__;=='-----'-=---'~ ------~-----
\1, · d f'urlh ·r tn .11H~·ntl llw I lihatti,)-!arh 1-:.Hi'I: ,.\ct, 1915 (No. 2. of 19151 lh: 11 rnac1;:d h) 1111.: C'hh.1tl1:-~.1rl1 '-l';!lslatun: 111 tin.: i-1tty lnurth year nr ll1..: R.:r,uhla. luJra, as (olluws :- Ii) ·111is /kl be calkc..l th..: Chha1t1sgarh f.:.xcisc (Amendment) Act 2003 (No I 11f 2003).
- (it) 11 shall rn111c inl!l 11,n.c w1Lli l'lh:tl from 1st JuQc. 200 . ln suh-scc1in11 \2) anti (1) 111 ,1:cttPn J4, suh-sccl\011 (I) a.11<l (2) or scu..ion 47- l\, sut>- scction (i) ,ui<l (ii) or sci.:t11)11 Yl-A or Lhc PrincipaJ Act. for Lhc worJs hfifLy bulk litres", 1.hc wort.ls "twe nty Jh·c ulk litres" shall oc substituted. '[nc Chhattis_garh facisc (/\mcn<lrncntl Ordin,mcc.• 20!\1 (Nn 5 of 200J1 is hereby rcrx:a.Jcd. Shurl lilk and ComnM11«,-,,1 Amendu,enl i1r Scctlo1& ;\-1, 47- A ~n<l 5?-A. ---------------------------------------------- " • • . •~: . .. ~ 'IR'e ~ ar,;pfll ~ ~-( ~~~ 'flll"I (f.r-11 6Jcj; ~>~mtg~-_ili"l!ili; .ft. 2-22-ihii<l'I~ Tf'"W38 fu. *· ~. ~ 30-S-_2001." ( ~(-11!11(01 ) ~~ gcfilWitt sfillf<lil-H] ' >J1W, ~. ~ 1 ~2005-Cft!l 11, ,rrai; 1926 . o,w, ~ 31 ~ 2004 '. - sfillf<li 1s13/21-3'/lm'l1'1/04. -0tilw,., ~ l!'1T 'liT R...,~R,ia ~ mi qi:~ 29-12-2004 'lil" ~ <j;t ~ SITT[ °ITT wJ;t ~' ~I \14Bitll(Uj if;\~~~ !«nlfuo ~ o!Till ~- 2 ( 17) ·.v mfls1•1<9 4' <l""ls1<,1 ~ 'llll" it am ->11~w:1m<, ~ ftiw ~. 3"'1-~-.
2 (18)
- 1§,:i)tl'lq m, ~ 1 oA<Rt 2005 . · 0tfi{P/¢~ (~12~2004) @:J\ij•I$ 311ilcifii-0 (ti:t~ll➔) 31ftlf.t<1il, 2004 @'111tt•i4 411iiifilff 41~f.i;qq, 1915 (llillfili 2 e-:r_ 1915) ifiT ~ ~ ~ ~ ... ~f.t;qq, ( a:T) ;;B ~ ifiT ~ 'ITl1 l§f/ltl'li/, ~ (~) ~, 2004 (~ 12 ~2004) t • ;;BifiT f<lm ~f i.H1h-M$ ~I"'< I! WIT. i§ultl•li/,~~. 1915 (~ II ~1915) (:orr;;Bil'~~l@~ t 'f1l! R ~ ~) 'li't mu 28 t ~ f.11-1fioftrn 'I{ mu 3TI!:~ 'li't :;iii!,- " 2 s -"' u.anw1;R, lTTm"1! <rr m'lq ~ IDU, ~ il' ,rrf f.$! ~ M fil,, m:ft ,pf~ !lfur ~ ~. ~ fiiift~gm f.tfifu m aj,r ifiT Fcif.mfur, 3Wllo, f.l;qfu, ~. 1r,m)" ifiT ~. ~. lrn 3'l<WT, Rm '1T ©<IT~ ~(I i'f,ij-q){l~Ci( ~ ~Pd"[ . tr<CT<I'. t 3M'f 'lil ~. ~ ~ ~ ;;B f.!lmr ~ <f;v!T ~ ~ 3TT1: m:ft~.~'lT~d fiii/l:lgtt> f.lfifuifi!~, awmf, f.l;qfu, ~. ~. ~. irn, 3'l<WT, ffiW1[ <IT~ ©<IT cj;f.\ qJolT ~. u;;ai ffi'!;R qif fflPd"[ 5l'l1U t t¥f :mt wft, f.@;fr fil;, ~ mifiTl: IDU, ;;B f.!lmr, ~ 'liT ofl'r, ifiT ~ 'f;l:'ll. ~. u;;ai ffi"i'f>R, o1lfu;,i\' t fifitjt q,f '1T fifitjt ml qif ~ wft t wrf '1T fifitjt m>r ifiT ~ cJ;f.\ R ~ ~ M." Ul!S{, ~-31 ~ 2004 slllTT<li 7513/2l-3f/!!W1111/04. -'lffif i1; W<lm:r i1; ~ 348 a!i" ~ (3) i1; ~ it. 1§~M$ ~ (ITTTltH) ~~f.111q, 2004 (~ 12 ~ 2004) 'Iii 31fr.ft ~ ~ t 111mR R ~ ~ fil;m ;;nm ~. 1§f/le 1,; t ~ 11;-'f1ll R ~ :,i,4~11:JeR, ~ ftfw ~. Jtl-tlm. . l • '
• ·• s§Jltl'ii; \I'""", ~ I ~ 2005 CHHATIISGARH ACT (No. 12 of 2004) THE CHHA1TISGARH EXCISE (AMENDMEN1)ACT, 2004 An Act further to amend the Chhattisgarh Excise Act, 1915 (No. II of1915). Be it enacted by the Chhattisgarh Legislature in the Fifty-Fifth year of the Republic of India as follows :- l. 2. (I) This Act may be called the Chhattisgarh Excise (Amendment) Act, 2004 (No. 12 of 2004).
- (2) It extends to the whole of Chhattisgarh. (3) It shall come into force from the date of its publication in the official gazette . After Section 28 of the Chhattisgarh Excise Act, 1915 (No. II ofl 915) (hereinafter re- ferred to as the Principal Act), the following new section shall be inserted, namely:-
" 2 8 -A The State Government may by general or special order in writing direci that
Payment of the manufacture, import, export, transport, storage, sale, purchase use, Super v I collection or cultivation of any intoxicant, denatured spirituous prepara- s i o n tions or hemp shall be under the supervision of such Excise staff as the Charges. Excise Commissioner may deem proper to appoint in this behalf and that the person manufacturing, importing, exporting, transporting, storing, sell ing, purchasing, using, collection or cultivating the intoxicant or denatured spirituous preparations shall pay to the State Government towards supervision charges.as Levy as may be imposed by the State Government in this behalf. Provided that the State Government may exempt any class of person or any institution from paying the whole or any part of such Levy." ,, 2 ( I 9) •. - Short title, extent and Commence- ment. Insertion of new sectiOn 28-A.
"~~ ~ ~ ~ ~~~:floR (~ ~ ~)~~~~-~. -m. 2-22-€9'c1lfl•i~ •r-;R:/38 fu. "B. f~, ~ 30-5-2001." ~~ "@~lfl• l~~/09/2010-2012." ~ 156 ] ~' -w:rcm:, ~ 31 ·~ 2010-~ 10, ~ 1932 ~.-~29~2010 ~-55901123121-3lm.~. Tl.110. ih1li::111~ \~'QR ~ q;y f1P1fo1forn 3lf~ ~ -q'{ ~ 13-05-2010 cfi1 ~ cf>1 ~ "51'IB °ITT~ t, ~-~~ cf>l "111<liR1 ~ ~ ~ fc.f><TT-;j[@J t_ . . . 0'1lfl•i~ -t {I-R!9k1 ~ ~ "B O~ ~l~ltil:J«I<, ~-'tit.~,~-~.
mflffll~ m, ~ 31 .~ 2010 . -~_§-dl~P I~ a:rf~ (~ 12 ~2010). ' 0fflwli~ 3Ha!i:fil<l ~, 1915 ( ~ 2 W( 1915) cii1" 3lR ~ cfiR ~ 3TT~. 'fifa:ra -{Tl{,·~ 1. nm 'lJl'rl.f. ".fl. m-fT q;1 • 2. · · gfih:PI~ ~ 3TI~, 19iS (~ 2 'ffl._1915) cfi1 ~ 36:_~ ~ flct_ f.1l-1f('Jf©ct am:~. ~ ~ ~:~ cfft ~ :-. "36-"'i:J filch1f.lcfi ~ "QtlfflqR ~ m mr~· :-~ cnW lffi'TR ~ ~ "Gftm ~ -3ffic@, ft1cf;;:if1cfi ffl <l?.TT-~~ ~. -~, ~ 'J"ITT/1l"'l ~. ~ ~. · ~mr-ic'f?.TTaw:fm:ctTaTTRif~cJR~~<l'T~"CJR:cfi"{~~~<l'TlTTi w:TT~~·~~. ""1l>l"~amr~~m~m~~cfil=fcfiT~m~""'11:lfq .m mW-ii cfiT m ~. -a?.TT ~ amr~ cfft GW if~~ ""111lRf mm~ cfil=f ~ -;,effm~""1l~~moclitfilm~. ~.m." • ~. ~29~2010 $0. ss901123121-3l'>f!.m. TT.110.-~~~~~ ~ 348 ~wrs (3) ~ ~if -J'ffil-1•1~ ~ (W~) 3TI~, 2010 (~ 12 ~2010) cfiT ~ ~ {IG'l.!91cl ~mf~~~~F-fi<ll";jf@T~. -J'tllft•I~ ~ {IG'l.!91cl ~ -;rrq ~ 0~ 3-ll~Wjl-lR, ~-i:ft. "CITTl'm, "311-"l-lfciq.
India. l. 2. g=dh:-1•1~ ~, ~ 31 ~ 2010 CHHA ITISGARH ACT (No. 12 of 2010) THE CHHATTISGARH EXCISE (AMENDMENT) ACT, 2010 . An Act further to amend the Chhattisgarh Excise Act, 1915 (No. 2 of 1915). Be it enacted b the Chhattisgarh Legislature in the Sixty-first year of the Republic of (I) (2) This Act may be called the Chhattisgarh Excise (f,mendment) Act, 2010. it extends to the whole State of Chhatii<;garh.
- (3) It shall come into force from the date of its publication in the Official Gazette . . After Section 36-E of the Chhattisgarh Excise Act, 191 :-(No. 2 of 1915), ·the following new section shall be inserted :- "36-F. Penalty for consumption of alcohol at public plact:., -Except at the premises licensed for consumption of alcohol, any one is found consuming alcohol or creating nui:,,ance after consuming alcohol or in intoxicated condition at public places like-educa- tional institutions, hospitals, temples/places of worship, bus stand, railway station and public road etc., shall be punished with fine for the first offence which shall not be less than two hundred rupees but which may extend to five hundred rupees and in case of repeated offence with a fine of not less than five hundred rupees which may extend to one thousand rupees." 312 ( 1) !;1, -• title, exient and <-~,. "lence- menl. Insertion of new section. ----------·•-···-··---·-----·--------------·--·--·----------·---··---·· "~~ ~ ~ ~ ~t~~ (fGAT ~ WR)~~ti~-~ -it. 2-22-~·dh-t•I~ ~38 fu. ~- f~, ~ 30-5-2001." ~27] ~. ~. ~ 1 ~ 2011--.::fl'cf 12, ~ 1932 ~. ~ 1 ~ 2011 ~~ "bi~~/09/2010-2012." ~ 866m-25/21-3ltm.m. Tl./11.-~~ih-4'1~ ~"B~cf?T HL--Jfclf@<I ~~ 1R~ 24-01-2011
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'.) ~~ ~. ~ 1 1fiWi 2011 CHHATTISGARH ACT (No. 4 of 20 I I ) THE CHHATTTSGARH EXCISE (AMENDMENT) ACT. 2010 An Act further to amend the Chhattisgarh Excise Act, 1915 (No. 2 of 19151. Be it enacted by the Chhattisgarh Legislature in the Sixty-first year of the Republic of India as follows : · I. 2. ( I l (2) Th is Act may be called the Chhattisgarh Excise (Amendment) Act, 20 I 0 It extends lo the whole State of Chhattisgarh.
- (3) It ~lrnll come mto force with eftect from 01st April, 2011 After clause ( iv) of sub-section (2) of Section 25 of the Chhattisgarh Excise Act, 1915 (No. 2 of 1915 ), the following new clause _shall be inserted, namely :-- "( v) 10% surcharge on the prescribed duty on excisable articles will be payable which shall be transferred to rural and urban local bo9ies on the basis of their population." 54 ( 1) Short title, extent and Commence- ment Amendment Section 25. of l ··~"tTI"R;t; 3F11Tn~ ~~-:rr1c:f@R (fi.r:n ~ ~) ;... mtg ·3fjl,ff. ~ -:m. 2-22-0i1w11:p1;;g,3a fu. it f~, ITTfcii" 30-5-20Jl." I ' ( ~fll~HUI ) ~--* Ychln,la tj~ ~ --g,ip:;11,;, ~.'09i2C10-2012 ... ~156] ~. mcm, ~ 30 ~ 2011-~ 10, Wli 1933 Mq am fcf~ cfiflf, m1TTTT . ~, ~ ~ ~ 'l-TcR, ~- ~.·'fu:ltq;30~2011 ~3195/102/21.:3'1/m./0. Tf./11. 0-ctle,1~ fcfirr-ntin<hl f1'-1fc1fo.1o 3Tf~f-•r~PR~26- 04-2011 <ii) ~<ITT~ W<J m ~ t ~ ~,mui clft ~ ~ ft;:ro: ~ M ;.r@1 t ,. @tfl~•i~ ~ {lu-lJqJcl ~ ';Jp:J 'R 1'f~ 3lla-?lljfll{, m". 'ITT. 'QTTIJI{, '311-~. 31: <5rlHPI~ m ~ 30 3rnFl 2011 . ' grjjfill~ 3TI~ ,~ 8 t1'1_2011 l @,i'h,-111~ 3mrcfiTTI ~. 191S (~ 2 W'f_ 1915) cfi1" afu-~cfi'Rti ~- m=- um 34 'q;'T ~tR. 2. (7)~ ih1lfl 1~ ~ 3TI~; 1915 (~ 2 ~ 1915) (~~~iwmr.~ 3TI~"ij,~if M!!%) cfil qm 34 <i.'t~llro (1) ~'lgUs (~) ~~~ "1:%"-.:im'', "'%"«', "~~ffl'ol!ll'~~~·~"?-!Rlll"~: "~= i:rl11'', "GI cfl'f', "~~~·ii-~ •'Tf'i:lm ~ ffl' ~ ~ ~- 3. 4. ( 2) 1F1 *~ cm '=TIU 34 cfil o(j~ c1 > ~~ii. W"G ·~: lffil''; ·~ ~ m·oY.IT·~~m·~~1Rsfi+m:~·~qff·,·~~~-<f~ ·"<ft "ffi©" ffl' ~ ~ ~-
- (3) 1iR 31fm:=r:m <n1 ~ 34 cfil ~ ·mu ( 2) -q, ~ ·~ ~ ~· ~ ~ 1R, ~ ''tffil ~ ~· ~ fcl;-zn ~- ( 4) 1!R 31ftlf.rlrq cfiT ~ 34 cfil dG'~ ( 3) if, ~ ''l:fa:ITTJ ~ ~· ~ ~ 'tR:, ~ .. ~ ~ 'ffiZ{'' ~ %m.~.
· ( 1) 1iR ~ qft mu :,s (71) -q, ~ ·~ im:r·, ''V,cfi ~ m· <f'll '"'f.fR ~
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- (1) ~ 3TI~<m m'U 36 -q~ "~:.:fmi'fq;cfiTm~·~~~, ~ ''(JR -.:rmircr,it=r.1~wrrr~~tJ'RerrfqcF.q:1if~·3fr{Wiii!;"v;<F.~m oqj'' ~ ~ 'l:R, ~ ·~mm~ ~ q;tT cfil ~ 'f1'11T ~ ';.;jl-qj;;r 1-ITTsl m (fcli'' ~~~- ( 2) W1' a:if1:1f-rwn1il ~..Jm 36-cf, cfi ~("©")ii,~ "'cfPf.TUcfffi if~ 3,qftn:~q; qtl{fqi""ii t-1;..,,n 7.IT~~;;ft mmmircf.tfq;i~m~~m~~ ii<F. efr 'W67T1 <ii zyrr 'i=I ~ m· in'~ 'CR, ~ ••i:f6 q;mqm * ~ 31cift1 ~qqW-F,if'ifcr,rfr~~ir;;rrw.r~~°Rqi"qcii'T~m7Tl~~-q.;:.fm ~ m oq) cn1 ti -r-.-ir711, ~ m it ~ m d'TJ 4l!i!ttj<'la1 ~~ in-fc'T1J.. ~ ~-~ ~ ~qlQ ~ qq rfcF, Ef,T m wi,rn q; ~ii~~~~~ q;i::i ci,I "'fITT m ~ "'slT Tf'qffi ~ ~ ~ cf.Im m-rr. «] <;li1' ii ~ m ... ~~~- (3') 1iR -31f~ ttiT tnU 36 ("f) <7$; "f2lR 'CR, f18ft1f©11 QRT ~ cf.1 zj, a:r~:- ., 36-~-( 1 ) flt &GI f.l cti ~ i:rnr~J-qr;r 'a1' ft;n:( mfur : - 312 ( '1) ., ~ ~ "rrotIR ~ ~ 'CJRBl ~ ~. fjftj;,jf,jtfi ~ ~ -fr~ mr-'IT, 3Wmlffi, ip!T 1Jm (ip!T ~)' -am~. ~~a~~ mm~ ii. qfi:;:<1911 ~ sii. ~ ~ 1lflTT -i!@1 i -m ~~ ~. -;m :g~ 3TG'U'q$ ~ ~ ~ m -a ~efiT ~ m ~ ~ ~ m clcp c!i1 m ~a2IT-JftR1Q ,, . ~~fcfiQ.;;rf.tttftc;w-i:t, ~"B;;n--crR{~~~~ <fir°iITT'WTTTTfii!-;;ir-~~miicf;cfilm~n~cft::r-qm % ~ ~~ ~ ~-
- (2) fl tcf>:ilf.ti:6 ~lR~Cht~~~~~ :- ;;n-~ m:r:n, ~ ~ -qfu:n:%" 3lfiwffi, mcf-ilf-1&, m ~ te.-ffercn~. ~. ~T[ITT (~~),ii'«~.~ mr-r al'.11 a:rmm:ffl 3TTfG Ti 4fi:;:uq11 <fiB ~ ~ ~ q}'ffl gl:{1Wi!-;;rfilltaT~~~. ~Gfilr,il'R~~<nt:Jcfilrl'eff m~;;fi~~ffl(1q;<file:l'~nl'.f[cfr-i-qm~ ~ it ~ fcf,;;rr ~." . 5. 1iR 3lf'ef.p;p:Jq;'r m<T 47-'q;"q,l-a-qE!ffi ( 1) l(ci (2) 'q ~•~~ma• 'Efi~"CR, URT47<filmift~. ~·TI~~•~~-~- '6. 1iR 3lfllRWf cf,1" tTTU s9-qi" qft ~ (~) 'Q;ci (GT) -q, ~ ~ ~ ~· ~ "f2lR um s9 <lil~. 'CR,~· .. ~~ mer·~~~- _ slitlicf. 319s1102121-3lt11T.m. 11.111.-'lilot-~t,JRt-~ 348 ~~ (3) ~ ~ii mih-Pt~ ~ (Rffl~) ~. 2011 (~ 8 Wl_ 2011) cfil ~ ~ ~ 'Efi IDf~ it~~ fcfr;n "'1'ffi t. 0ffitl'I~ 'Efi ~ ~ -=rTl-r ~ ~ 3-11~1clljt41{, it. 1ft. mum,·"3't;-~. 312 ( 2) Short and ment. title, extent Co~mcncc- Amendment Sedion. 34. of Amendment. of Section 3$. Amendment Section 36. of iSiJlt-l·I ~ m, ITTrcf. 30 ~ 2071 CHHATTISGARH ACT
(: u. 8 of 20 I I )
THE CHHATTlSGAlli-I EXCISE (AME DMENT) ACT, 2011
An Act further to amend tJ1e Chhattisgarh Exise Act, 1915 ( ' o. 2 of 1915),
Be 1t enacted by. the Chhatt1sgarh Legislature in the Sixty second year of the Repub1ic of India, as follows:- l. 2. 3. 4. (I) (2) This Acr may be called the Chhattisgarh Excise (Amendment) Act, 2011. It extends to the whole Stale ofChhattisgarh.
- (3) It shall come into force from the date of ils publication in the Official Gazette. {I) After clause (h) of sub-section (I) of Section 34 of the Chbattisgarh Excise Act, 1915 (No. 2 of 19l5), (hereinafter referred 10 as the Principal Act) for the words "One month", "One year", ·'Five thou.sand rupees" and "Twenty five thousand rupees" the words "Six months", "Two years", "Ten thousand rupees" a~d "Fifty thousand rupees" shall be substitut~d respectively . . (2) In proviso to sub~section (l) of Section 34 of the Principal Act, for the wqrds "Six momhs", "ten thousand rupees" and "one ·lac rupees" the words "one year", twenty thousand rupee~" and "two !ac rupees" shall be supstituted respectively. (3 ) In uh-section (2) of Section 34 of the Principal Acl, for the words 'Twenty five bulk litre' the words "Five bulk litre" shalt be substituted.
- (4) In sub-section (3) of Section 34 of tlJ_ePrincipal Act, for the words "twenty five bulk litre" the words "five bulk litre''. shall be s4bstituted. (]) In section 35 (c) of the Principal Act, for the words "one month", "one thou- sand rupees" and "four thousand rupees" the.words •ttwo months'\ "five thou- sand rupees" a nd "twenty five thousand rupees" shall be substituted resp~c"- tively.
- (2) In proviso lO Section 35 (c) of the Principal Act, for the words "six month", ··one thousand five hundred rupees" and "six thousand rupees" the words "one year", "five thousand rupees" and "fifty thousand rupees" shall be substituleq respectively. (!) In Section 36 of the Principal Act, for the words "which may extend to six months" the words "which shall not be less than three months but which may extend to five years" and for the words "extend to one thousand rupees" the words "which shall not be less than one lac rupees but which may extend to five lac rupees" shall be substituted.
- (2) In clause (b) of Sec(ion 36-A of the Principal Act, for the words "shafl be
punishable with imprisonmenr for a term which may exrend to one year or
with tine which shalJ not be less than two hundred rupees.but _wtiich may ex- tend Lo rwo thousand rupees or with both." the words '.'shall be punis~able with
imprisonm~nt for a term which may extend to one year or with. fine which
shall nm be less [han five thousand rupees but_ which may ex.tend to twenty five 1housand rupc:es, or with both and for subsequent offence he shall be punish- able with imprisonment for a tenn which may extend to ~wo years or with fine which shall not be less than ten thousand rupees bur which may ext.end lb fifty rhousand rupe·es or with both" shall be substitu1ed. "'
.. 5". 6.
sti1u1ed, namely :- '"36-F. I I I Penalty for consumption of alcohol at public plact'S :- Except at tl)e premises licensed for consumption of alcohol.
if any one is found consuming alcohol or in mtoxicatec.l
condiuon at public places like-educational instilutions, hospitaJs, temples of worship, bus stand, railway station and public road etc, shall be punished wilh fine for the first offence which shall not be less than one thousand rupees but which may extend to five thousand rupees and in case of
repeated offence with a li.ne of not less than five thousand
rupees which may extend to ten thousand rupees with thre months imprisonment.
- (2) Penalty for creating nuisance after consumption of alco• hol at public places :-Except at the premises licensed for consumption of alcohol, if any one is found creating nui- sance after consuming aicohol at public places like-educa- tional institutions, hospitals, temples of worship, bus sland, railway sta_tion and public road etc, shall be punished wirh fine which shall nol be less than ten thousand rupees but which may extend to twenty :five thousand rupees and three months imprisonment.''
In sub section (1) and (2) of Section 47-A of the Prin~ipal Act, for the words "twenty
five brilk ·litre" the words "five bulk litre" shall be substituted. In sub section (i) and (ii) of Section 59-A of the Principal Act, for lhe words "twenty five buld litre" the words •:five bulk litre'' shall be substituted. 312 ( 3) Amendment of Section 47. Amendment of Section 59.
'~ 1ffie ~ ~ Glcfi ~~ ~ W@R(~ Glcfi~)~ ~ ~ ~-~ -iJ.2-22-0ffiJtl•I~
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- • i · l ~~ "O«flti•I~/~/ 09 /2013-2015."
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- (1) ~it~f<tmofffiit~~'lft,~~.~mfcroi;J~ &RT, f<tm~?<ZJ, ~ Rtlf-i.c~<H f.mf@m m.TcfiT~, ~. f.r::m:f, ~. ~. ~. titcfi~, ~~m~cfiT~~ ~. it~~ 1:ci f.ri"51UTifi f<tm mwm<fil~<Rffi'i1TT.
- (2) ~~~~~. ~&m~"lJitf.n:rntifi~~~. f.i.m cfil ~ ~ ~ cR ffi'i1TT.
- (3) ~~mtn~ifi~_, ~f.nm~~~~~. ~. ~1:ci¥iR<ir~~1:R(lm~~ifi~~tiH,~fcfi~~ ~<R.~<R~.·· ~. ~ 21 ~ 2017, slilffcfi 3729/it. s2/21-~/1m<i./~.rr./ 11. -m«'lifi~w.rifi~ 34sifi~ (3)ifi~it~fcnwr~l fll-1~-lo!:lifi ~Wllifi 21-4-2017 cfiT ~ ~ ~ ifi ~ ~~~fonm;,f@Tt. 0cd)w1~~, ~ 21 ~2017 CHHATTISGARH ACT (No. 4 of 2017) THE CHHATTISGARH EXCISE (AMENDMENT) ACT, 2017 An Act further to amend the Chhattisgarh ExciseAdhiniyam, 1915 (No. 2 of 1915). Be it enacted by the Chhattisgarh Legislature in the Sixty-eighth Year of the Republic of India, as follows:- I. 2. (1) (2) This Act may be called the Chhattisgarh Excise (Amendment) Act, 2017. It shall extend to the whole State ofChhaqisgarh.
- (3) It shall come into force from the date of its publication in the Official Gazette.
For Section 18A of the Chhattisgarh Excise Act, 1915 (No. 2 of 1915), the following shall
be substituted, namely :- '· 18A. Power to grant exclusive right for manufacture, sale, etc. -
- (1) Notwithstanding anything contained in the Act, the State Government may by general or special order grant exclusive right for the
manufacture,import, export, transport, storage, purchase, wholesale,
retail sale or collection of any intoxicant, denatured spirituous preparations or hemp to any Corporation wholly owned and controlled by the State Government.
- (2) For the aforesaid ·purpose; the Excise Cornmissioner, subject to the
rules made by the State Government, may grant necessary licence to
the Corporation.
- (3) For the aforesaid purposes, the Corporation, after receiving such
licence, may establish its units, branches, depot and shops at such
places and subject to such conditions as the Excise Commissioner may specify." 286 ( 1) Short extent title, and commencement. Amendment Section I SA. of 3. The Chhattisgarh Excise (Amendment) Ordinance, 2017 (No. I of2017) is hereby repealed. Re pea I.
.) _..A,' '-•f.r;;;r-rn QTR. ~ ~ :.ITT'i ~ii; ~ 'lj'J"c1'R ( f.r-n m<1i ~ ) ~ Wl'UT ~ ~ itm"~ ..;ft,2-22-::;-,m~ mie I 3 t fu ~ ·fi'T-,ff,f, fut<li 3.0--05-2001 " (~~l~f-'1.01) !-ll~chl< ~ !Achl~ld i:mT!.R'~
- • ~ii-flf!ll~fs"!L,n\/ /2013- 2015. '" ~3Mi] ~. ~~. ~ 17 WWf 20li .:... '-,TIW11 i6, ~ 1939 fufu ~ fcr;.wfr tfiRJ f.:Tm,r ~.~WR,.f<TT~ "' .. ..... , ____________________ _ Um°l~ ~ m<1'TI'i1 'if; -;m:r -;-~ ~:qJ JTT~fi' -llt, 'ct\l if. i!ct1 , 1TRfff'H tlF.-1 i.l );~o . ~'~==-::-::=============:-::--::==:::::=======-==::;:..:;...:.::::::=::::==== l. om J 1fil~. ,, 3, (I) Ori'flfMi; ~ 1)11. !0«--{2Ul7) o~ ~TiRiro .s:r~. u 1sr~-2 WI. 19, S·J rahfl'~~~;mr.mt. ~ Zll~ if F(l ~ f.f~iril, ~m 2 'il,- (D~ .. t 9-~) ''?!Ra"~ a.f.trit<'I i ?roi w.r-t m· ~ ~-c"R ,t.1 'ITTlT ~ ~ ~r~u,. ql~~ it, l;rft,n f.n:r.a ~ lfitr-f ;ffl ~t" "t1F,t) ·'4~1i.;;r1"~ i 1fi·Nri.]ii111~3;<-iiFI, ~*q~n~R;;J;~~~~fli.l 1-l·~•f·•~ 11~ ·t 'H'-H 4" ri'i !;'1?., ~ n "ll ~! TJ:1r.ff,i % -~ '1""~, ~; "' ( l6.-<l>) •~~.fil ~ '~ ~ t lfFf{l 5<liT-f 'q, ~ITT'R it ~ ~Fl' Q't ~ -g,m ~tfclil, lli?m~-~w'<NiM~m'iii~'Q~<til~:" .. ( 17-'<n) ~ ;f.t ~f" ~ ~ TI1«' 'ffqf~ ~ rtoit-~ <1l .illUR w., ~~~~~Wll!a~ ~ta ~~mrrtf-li~~ ~ 3Qlfl1T, ~~~a~ mm-q l10tJFl ~ ii; qftm ~ ~ ~ f;r.ijr\i!Rrirf:" .. (3) l!ffl!~~~~~({.,frf,-l'fi)1Wro~~~~~~~j$1M}INl~mhl ~~~~-{l~~~~~{N'Q'mnu;far~~~t~m~ ~ ~ 'B soo -zrn ,fihihfo tmftt ~ tTTnl ~ ~ if;t"! am t(ir Jffe.~ ¥wHTt!rn ~~ ~ TI~1whht•:u~r~ ~ i' ~ •nil m-.l ~it~: , (~) f;tJI -..1%-:ra, ~ ~~cff~ifi~r.torn. ~·m~~~fmrf.r.TI'l.mi t~~m.~. famqm~ft. ~ ~itl'.mm<fi~ ~-iifult'3Q1rr:1 ~~-·~1lf'3Pt~lfil·~~~~qf,IW'!'~~- ~-•~-Uti1"~-'R~~~~~; ~~ ~ $?A1wfb¥_1-<litrftmftftm.r, fuilll~i ~ ~-iflf! ii~~*.·W~~~-q(lqffl~~-• %~ "'-~ .:am 1/it ~ ~~~~~l.Jf~mfi\ ~* ~§j;_nlF.ff~~"ffflf'tffatfill¾ni~ -•f.i4af.Rrtitt•p@~f.ro=1nn\@'tttt· i ~-~~ ~ I ~1@11,•~t~~~.~,~-lQ'li?.~~t~-m.~.~~ ~~.~~•t~~i'ltt~~ft.@~~;~~ rir-t·~~~-r.«m.iitW~~~flfr.tfa·'1~,. %:~~·~~. , ~.~ t1Gl'lffif 1Dl7 ., ~0(11 . --:n11#l c,_._ht ·#!~~~ Tf,l 1i-~~-~~ ~-i4'a ~~-to~-~ v ~~ ~ fl""·zi .... J,.;Q-_ =.;,a;iftRi_.;;:.i, ~ ,,-;w.~rt:ifil'~~~-t~"~~~tmn-f.
- • 1 -.. : • l I••••.-• lJm@.fi; t~-% qm:'t}:j{IJJ,ajihld:iili<, ~-~:pi .. ~-- r. ',.-, ., . UtJ\:a•it;~. ~ 17~ 1017 CHf-!ATTISG-ARH ACT (No. l.t>: of 2017) An Ad ·rurther to ·amend tlJ~ Cli{>attisgar 1 El:.ds.e ~-• t91S. (No •. 2 of l:9f5J. &i1t:tffllcted by Jhe CJthattisgitF'h teglsl!!htre In tlte'Si¥ty.eig1Uh-Y.ear ofthe ~ubljc of .lrtdl-a, a:s fpJfuws :-· ,, lloti tiff~ tllfca, ~: ~. 4 '~~~ -~l or· i ·S,c:li.!?•·i , pf 3,
- (3) lt-stmll CQme 'into for¢e from the dart of its publkation in rhc Offio.ial Oucnc-. .. ' I~~ c;hliffl_l~rh ~lse, Att, _Ji) IS (N-o. 2·of 1915}. ~inafter ·r~fen'ed m as the Pl'1li;¢ipa.1 N.'Q, 1n'·$~i4J11 ~ .. -. (~j .nfter,elause (Q1, tbe following-shllll be ins6wd, fla.m~ly :- :"(~) "h61L1l''·'nic•fihui bu.t-ldm~ or patt _of a hotld!n~ wh;1~in residential a~b'rqtJ!od;t_patl is pr:o-vided. for bldfness p~. f6"r a monwrry ~QM:id(lnltl<in;" (~ after~lause{I.J), the fQllowiltg_ shall-be insert~~ namtly :- - ... ( I 1-a) •rfquor ven&,• ~hall me-arr r~taii sT1Qp!.,.tha't~rc license cl to .-s¢JI Jiqμqr aod s/,'all not intluJ e a.1y hotels or common tftinkiog houser• ~( l~a) .. Snt.eof liqll_o,~• means.the iranster oJ llquor,ftwn aJj, lJQ.f v.e'J4 a{lfr rece}vmg.ooosideraticm _for ,conmrJ:!ptfon-by tht purchaser at a, ;p.la:c:e othe:rth1?1 lhe,premises of'the Hquor vend;'' {4.) l\flet ~liJ~e-(.17J. tlie fQIJowlilg $llal1 1)¢: i~r't,d., n)rnely ;- .. {17-a) ..--Supply of liquor .. means the provfsion of l~or fQ,-consjd~()n it ho.t«ls-11nd'common drln'ldng NOLJ'$C Oll tf:le ,basis fi>f license: 1hat is !saucd on the ccmdition-thar siroh Uqt.tor shall be IGO!f.Sumw wrthin the prem,~ ot sUth hotel$ a'!Tdcommoi\ dritildng noUst:i"' / J . fo ~tni t7,Qf the-P-r1_ncfpa_l Act~afler .sub-SCletioo,(2), the follc;,wing, $hall .l?e -~ddt<f. name1y :- 1*(3) Sale-or su~l)' ef liqt1{5r.-(a )'"the &am,t>f li~uor $ba:l t ~ -pemiirted only throajh 11~.$e~ 11(1.uQt vends,-whida sh.all not be-I~ wilhih st>o ll'fCSers radial d.l$ne4 frQJ.JJ,tl».Qllt~ta~ Qfth.q:N.¢0®,I Qf:$~ afeiw!fy' Of.-S~~ t.ane alQJ!g-~b.b{gtiway tm.d su¢h Hqutir v¢'ncii$U~1Lrt4imet ~ ~~I)' ~sibll! !IO'I'. acctSStblrrf@m-i,UclJ.Natjoodor Stale 1-Jjghw~; ,(JJ} ~:itl1s'tariding an~lng contained, in any Judgement, decree ot:ottler: :~fan)!
' -Co_~~ 'Trib_onal Ot Authol'i1f, h'Ot~s ha"ittg-a lieonsc: shall be ent'ided·to e~
lt1.~supp{y-:ofl{qoot·!9° me~~. g'ueS1$ ot otfyei" j,-crsoTI,fur"'c<on-suinptlen of tY¢li.U1;14or .wM111 tti~ pro01ises of ,.us::h hoJt~ rtr-tspe,¢1ti~ or wb~her :su~h ,, ,,
h*t r, ~t~ cm ot nellt imy Na.6oi1a1 m-Sta(l:. 'highway. _. . .....
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(c)' -.. _._ , No_twith$fandin~imything.:eontained in an)ijud&ement, decret:Hlr ordet a( imy-Court. .Tritrnnllior Auth0t:ity, any Hooose-' issued to -ar!Y hot~ lllld Mll'lnlOO' dtlnkfng trc~ for tJie ;ate· qf liqllor shllU 1;,¢ deemed t<i have~ !flw~ys 1!isned .for -~e supply pf Hqi.lo.r and :!tit retevi'nt p:r~i9~ of $1$ Act:!U')5):"1~~rμl¢s ~di=. rh~re1,1nder shall ·cD~linuc ta ~f :$:~• lfltl-fot-~le or liqμot. i ·:icptaaation·•·Fortho·removalotdoubl:. itis l\ereby c,larified, that all ttaxes. ·· duti~ eess.'ol' citfier hwtes:a\rapp}icabfe"t9 ~~ Qf-liquor·sh~ll liWIYto ~~~ titt.~tl.9.r: unJ$.is oth~'t\Vi~,s-pecifi¢ll itt:thi:~A~r-(ir aj,:y qth'eMC'.t, ru'l&:9r nofl_(ieafioh n;racte thetetit1dor," . T -.. . ~- .J /~ ' t;
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