The Chhattisgarh Excise Act, 1915

• • Sections · Preamble THE MADHYA PRADESH EXCISE ACT, 1915 ( No. 2 of 1915)

or for any specified partof the [State_]'-1-.

1. (a) ·appoint an officer, hereinafter referred to as the Excise Commissioner, who subject to such control (if any) as the State Government may direct, shall superi- ntend the administration of the Excise Department and the collection of the excise revenue;
2. (h) appoint any person other than· the Collector to ex- ercise all or any of the powers and to perform all or any of the duties conferred and imposed on a . Collector by or under this Act, either concurrenlyt _ with or in subordination to, or in exclusion of the Collector, subject to such rnntrol as the State Government may direct; l.

Words "with the previous sanction oftheGovernor-Genernl in Counci1" omitted by Central Act 38 of l 92rJ, S .2 and First Schedule. 3. Provi!>o omitted by A. 0. l 93 7.

"Mahakoshal region".

1. See now the Cantonment Act, 1924 (2 of 1924). " 9 Power to declare what 1hall be deemed to be country liquor" and "foreign liquor'', respoo-- tively, Defi.oition .of retail and wholesale sale. Saving of enactments. E5tablishment and powers thereof.

10 .. Establishment of flyi og squads. Po•er to prohibit import,, export or transport. (c) (d) {e) (j) (g) THE MADHYA PRADESH EXCISE ACT, 1915 . ' appoint officers of the Excise Department of such dasses and withsuch designations, powers and duties as the State Government may think fit; orde.r that all or any of the powers and duties assign- ed by or under this Act to any officer appointed under clause (c) shall be exercised and petformed · by any servant of the [Government] t or anJ other person.; delegate to the Chief ReveJ:\UC authority or the Ex- cise Commissioner al) or any of its powers under this A.ct, except the power conferred by sect on 62 to make' rules ; whhclraw from any officer or person all or any of his powers under this Act; and permit the delegation by the Chief Revenue authority, the Excise Commissioner or the Collector to any person or class of persons specified in such notification of any pm.vers co;riferred or duties imposed upon it or him by or under this Act, or exercised or discharg- ed by it or him in respect of the-excise revenue under any other Act for the time being in force. [7-A. (1) The State Government may, by notification, estab- lish 1flying squads for investigati11g into any case of alleged or suspF:eted evasion of excise revenue or any case of alleged or suspected contravention of any of the provisions of this Act or _t~e rules made thereunder and shall specify therein the area overl which the flying squad shall exercise jurisdiction. ·1

1. (2) A flying squad established undet sub-section (I) shall consbt of excise officers and other persons as the State Govern- ment may, from time to time, appoint thereto. (~) The Excise officers or other person appointed to the flying squad shall exe1·cise the powers and perform the duties as may be c_onferred or imposed under section 7 .]2

7•A. Establishment of flying squads.

⁴ Subs. by ·M.P. Act 23 of 1958, S.3 (I), Schedule. Part A, item 21,

8'. The State Gove~ment may, by notification,- I · ii (a)[ * * J 3 prohibit· throughout the [State] 4 or in any specified area thereof, tbe import or export of any intoxicant; J. Subs. by AO 1950 for "Crown", 2-lns. by M.P. Act 23 of 1979i S.3. . . . _ 3. words "with the previous sanction of the Governor General_m Council" qmitted bv Central Act 38 or 1920, S.2 and first Schedule. fof "Mahakoshal region" ' I

\ THE MADHYA PRADESH EXCISE Acr, 1915

1. (b) prohibit the transport of a~y intox.icant_: [(e) [. * * •
   • • ] 1 make suitable provision for the effective control of Mahua· {Bassia Latifolia and Bassia Longifolia.) or any other· base which is or which can be utilis- ed for the manufacture of liquor.] 2

icant shall be imported, exported or transported, except- (a) (b) after payment of any [ duty to which it may be liable under this Act] , or execution of a bond for such payment ; and on· compliance with such conditions as. the State Government may impose. ll Restriction en impon. export or transport.

Government may, by not1f1catton, · prescnbe, either generally · impart,. export or tram-

or for any specified area, shan be imported, exported or transpo-port.

rted except under a pass issued, or aeemed to be issued, under

the provisions _of this Act: Provided that in the case of duty•paid foreign liquor such passes shall be dispensed with, unless the State Government -shall, by notification, otherwise direct with resp·ect to any local area. • · I I. (1 ) Passes for the import, export or · transport of Pauea for import. export intoxicants may be granted by the Collector: . or tramport. .

• • P~ovided that pas~e·s for t~e. imp?rt and exl>ort S? ch lntox1cants as the ExcJse Comm1ss1oner may, from time to time, determine shall be g~anted only by the Excise Commissioner..

1. (2) Such passes may be either general for definite periods and kinds of intoxicants, or special for specified occasi• ons and particular consignments only.

order, direct, subject to such conditions (if any) as he may

13.

6 6 6 9 9 9 10 10 11 11 11 11 11 12 2 THE MADHYA PRADESH EXCISE ACT, 1915 Sections :

brewery or place of storage.

Cantonments.

the age of t\v<:nty-one years and of women.

drug to persons under the age of twenty-one years. 23-A. Prohibition of advertisements relating to liquor.

27-A. Saving for duties being levied at commencement of the Constitution.

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.

¹ Omitted by M. P. Act 23 of 1958, S, 3 ( 1), Schedule, Part A, item 21.

Offences and Penalties penalty for il}egalimi,ort 2r 34·. Whoever in countravention of this Act or of any rule, etc. notification or order made, issued or given thereunder, or of any· licence, permit or pass granted under this Act- (a) (b) (c) (d) (e) (f) (g) imports, exports, transportsj manufactures, collects or possesses any intoxicant; or save in the ca8es provided for in section 38, sells any intoxicant; or cultivates any hemp plant; or taps or draw tari from any tari producing tree; or constructs or works any di.~tillery or brewery; or uses, keeps or has in his possession any materials, still utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tari; or removes any intoxicant from any distillery, brewery or warehouse licensed, established or continued under this Act; or ( h) bottles any liquor; 2, Subs. by M. P. Act 23 of 1979, S, 6.

THE MADHYA PRADESH EXCISE ACT, 1915 [shall be punishable for every sucb offence with imprisonment for a term which may extend· to nnc year and fine which hall not be less than two hundred rupees but which may extend to two thousand rupees:] i Provided that when any_ person is convicted under this section

of any offence for a second or subsequent time, he shall be punish-

able for every such offence with imprisonment for a term which shall not be Jess than one month hnt v.hich n1ay extend to twenty- four months and with fine which shall nol be less th~n three hundred rupees but which may extend to three thousand .rupees.]

(a) (b) [(c) alters or attempts to alter any [ denatured spirit or denatured spirituous prep:.uationP with the in- tention that such sprit niay be use for human consumption, whether ris a beverage or internally as a medicine, or in any othC'r way whatsoever, by any method whatsoever; or has in his possession any spirit in respect of which he knows or has reason to believe that any such alter- tion or attempt has been made with the intention specified in clause :'.a), shall be punishable with iro-

prisonmenl for a term which shall not be less than one

month but whirh may extend to two years and also ,,,ith fine which shall not be less than one thousand rupees but which may extend to four thousand rupees;] mixes . denatured spirit or such altered denatured spirit or denatured spirituous preparation with pot- able spirit~ shall be punishable with imprisonment

for a term which shal1 not be less than one month

but which may extend to two years and also with fine which shall not be less than one thousand rupees but which may extend to four thousand rupees : Provided that when any person is convicted

under this .section for a second offence or subsequent

oflince he shall he punishable for such offence with

imprisonmPnt fi.1r a term which shaB not be less than

¹ Subs. by M. P. Act 39 ot I9M2, S. 6 for the predicate "shall be puni-

six mrmth~ but which may extend to six years and with fine whid1 shall not be less than one thousand five hundred rup;·cs but which may extend to six thousand rupees.

sh able for every such offence with imprisonment for a term which may

² Subs. by M. P. A.ct 23 of 1979,. S. 6.

extend to one year, or with fine which shall not be less than two hundred rupees but which may extend to two thausand rupees, or with both". 3. Suhs. by M. P >Ct 39 of 1932 S. 7 (a) for "denatured spirit". Penalty for altering or attempting to alter any [ denatured spirit or den- atured spirituous prepa- ration.J 3

Penalty fo, Wogal posse- lll!on. Penalty for opewng, kee- Ping or using any place as a common drinkingw house or for haVing care, management or control of, or for llSsiiititlg in Conducting, business of any such place. Penalty for tx:ing founJ drunk or for purpose of drinking in a comnwn drinking-house, Penalty for permitting a place to be used for the commission by oths:r per- son of any offence puni- shable under section l-L section 35, section 36 or section 3 6-A. Execution of bond to abs- tain from commbsi011 of offences punishot-le uncicr section 34 or section 36, TH,B M,\DHYJ\ PRADESH EXCISE ACT, 1915 Explanation.-In this section "denatured spirituous preparation" means any preparation made with denatured spirit and includes liquors, french- polish, varnish and th.inners prepared out of such spirituous prcparation.]

any quantity of any intoxicant knowing the same to have been unl~wfully imported, transported, manufactured, cultivated mt collected, or knowing the prescribed duty not to have been paid thereon, shall be punishable with imprisonment fur a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

1[36-A. Whoever, in contravention of this Act, or of

any rule, notification or order made , issued or given thereunder,

or of any licence, permit or pass granted under this Act,-

1. (a) opens. keeps or use any place as a common drink- ing-house; or
2. (b) has the care, management or control of, or in any manner assists in conducting the business of any place opened, kepL or used as a common drinking-house; shaU be punishable \Vith imprisonment for a term ,vlllch may exten.d to one year or \Vith Line v,,hich shall not be lc.55 than tvvo hundred rupr:cS but which may extend to two thousand rupees, or with both. 3G-B. Whoever in contravention of tJUS Act or rule or noti- fication or anv order made, issued or given thereunder, or 01' anv licenr-e, permi.t or pass granted under this Act, is found drunk o'r drink..iug in c1 common i:.Irinking-house or is formd there present for the purpose of drinking sh.all be punishable ·with fine \vhich mav extend to one thousaad rupees and any person found in a conunou drinking-house during any drinking therein shall be presumed, until the conn-ary is proved, to have been there for the purpose of drinking. 36-C. Whoever, l wing the ffwucr or occupier or having the use or care or managcmcut or control of any place, knmvingly Jl{!rmits it to be us:::d for the comtni.'ision by any other person of an\" offence nunishable nnder seclion 3L.l-, section 35, section 36 or· section 3h~A shall he punishable with impris011menl for a term which mav extcnd ro oue vear, or with fine which shall not be less than "tn·o hundred ruPecs but which may extend to two thousand rupees or ·with both. r 36-D (1) Whenever an)' person is convicted of an offence μunish~blc 1~nd~r sectio!t. 34 or s~cti~m 36, and the ::vr ~gistrate convict.mg lum 1s of opnuon that lt 1s necessar? to reqmrc such person to execute a bond to al.Jstain from the commis'-.iou of offences punishable under those sections; the Magistrate may at the time of passing st'ntcnc:e on such person, order him to ex:

ecutc a bond for a sum proportionate to his means, V\;jth 0t· with-

out sureties, to abstain from the commission of such oifenccg during such period, not exceeding three years, as he may direct. I. lrni. by M. P. Act 39 of 191'2, S. 7 (b) 2. Im•. by C. P. Act 6 of 1934, S. G. 3. Subs, by M. I'. Act 23 of 1979, S. 7.

THE MADHYA PRADESH EXCISE ACT, 1915 .~·E' (2 ;, The bond shall be in the form contained in the Second Sched~le a.nd the provisiom of the Code of Criminal Procedure, 1898 ,:v of 18l)8) shall, in so far as they are applicable, apply to all matters connected v,rith such bond as if it were a bond to keep the peace ordered to be executed under section 106 of that Code. (S ,1 If the convic~tion is set aside on appeal or otherwise, the bond so executed shall becorn,:~ void. (~ I An order under this section may also be made by an appdhtc court, or by the High Court ½'hen exercising its powers of n:visio:1. '.36-E ( 1 J ·whenever a Magistrate of the first class specially empowered in this behalf by the State Government receives in- formJ..tion that an:, person within the local limits of his juri,;dic- tion h,1bitLully commits, or atternpts to commit, or abets the commi:,sion of an offence puni,;hable under section 31 or sectLon 36, such Magistrate m;iy require such person to show cause why he should not be ordered to execute a bond, ,dth sureties, for his good b,~haviour for such period, not CXC1;eding three years, as the :r,,farrlc:,tL,tc mav dirs":ct. ,'."") ~ ~'.2: TiL: prntri~ions of the Cock of Cr.~rninal Procedure, 1898 (V of 1 WJ81", sh:tli, in so far as they an; applicable, apply to any proc,'cclings under 'iUb-section ;):1 ,Ls i.f the bond I'<':fcrred to therein ,vere a bond required 10 be executed uad:~r sec[ion 110 of that Codf>.]

2[3 7. "Whoever, is g11ilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any rule, notification or order mack, issued or given thereunder and not otherwi<;e provided· for in this Act) shall be punishable -..vith imp- ri~onment for a term which mav extend to :·ix months or with fine ,vhich may extend to one 'thousand rupees) or with both. 38. (1) A licensed Ycndor or any person in his employ and acting on hi:'i behalf \Vho- (a) (b) (c) (d)

sell an.y intoxicant to a per:;on v;ho is drunk or imoxi-

² Subs. by M. P. Act 23 of 1979. S. 8.

cated;or sells or gives any intoxicant to any person 1n con- travention of section 23; or in coutravention of section 22 employs or p~r111its to be employed on any part of his licenc;cd premises referred to in that section any 1w:tle p~rnla or womln; or permits drunkeru1es5, intoxication, di-;orderlr c'.mduct; dancing, singing; playing of music or gaming on the licensed premises of such vendor; or 1. See now the Code of Criminal Procedure, 1973 (2 of 1974). Form of bond and appli• cation of th~ provision\, of the C:>de of Crimin:tl Procedure to all matters. connected with such bond.. Circumstaaces in which bond shall be void. Power of appellate coort of the High Court to make order. Magistrate to require a person to show cause why he should not be ordered to execute a bond for good behaviour. App lic,Hio:l of prov1s1- ons of the Code of Cri• minal Proccdur0 to pro~ ceeding~ under sub-secti- on { l ). Penalty for offences not otherwise pr0vided for, Penalty for certain unla- wful acts of license vendors.

TRB MADHYA PRADESH EXCISE ACT, 1915 Penalty on licensed man- ufacti:rer or vendor of intoxicant for mixin,s or permitting to be mixed with such article any no- xious drug er any foreign ingredient or any dilut- ing or colouring substa- ·ncc. ·Penalty for misconduct by licensee, etc. :Penalty for aUowing co- nsumption in chemist's ,:shop, etc. (c) permits persons whom !tc knows or has reason to believe to have been convicted of any non-bailable offence, or who are prostitutesi to resort to or assem- ble on the licensed premises of such vendor whether for the purposes of crime or prostitution or not; shall be punighable with fine which shall not be less than one hundred rupees but which may extend to two thousand rupees. ·. [(2) _Where any lic~nsed vendor? or any .P~rson in his employ ahd acting on his behalf, 1s charged ,,v1th pcrm1ttmg drunkenness on the premises of such vendor, and it is proved that any person was drunk on such premises, the burden shall lie on the person charged to prove that the licensed vendor and the persons employ- ed by him took all rea'!onable steps for preventing drunkenness on such premises )1 · 38-A. If any licensed manufacturer or licen.11ed vendor or any person in his employ and acting on his behalf, mixes or permits to be mixed, with any intoxicant manufactured, sold m kept or ex- posed for sale by him, any noxious drug, or any foreign ingredient or any diluting or colouring substance except as prescribed in the li~cnce, or has in possession any intoxicant in respect of which such admixture has been made~ he shall be punishable with impri- soment which shall not be less than one month but which may extend to one year or with fine which shall not be less than three hundred rupees but which may ex.tend to two thousand rupees or with both.

Act or any person in the employ of such holder and acting on his behalf, who intentionally- ( a) fails to produce such licence, permit or pass on the demand of anv Excise Officer or of anv other officer duly empower~d to make such demand; or

1. (b) save in a case provided "for by section 34, contravenes any rule made under section 62; or
2. (c) does any a'it in breach of any of the conditions of the licence, permit or p11ss not otherwise provided for m this Act, shall be punishable in ca'3e (a) with fine which may extend to four hundred rupees, and in case (b) or (c) with fine which may extend to [ ten thousand ru pccs)2. 4-0. ( l) A Chemist, drugg{st, apothecary or keeper of a dispensary ,-vho allows any intoxicant, which has not been bonafide medicated for mcd.icinal purposes, to be consumed o_n bis busines!I premises by any person not employed in his businc·,.-. sh.all be puni'3hablc with imprisonment for a term J. Ins. hy M. P, Act 39 of 1982, S. 8 'J, Sub.:·. by M. P. Act !4 of !987 S. 3, for ·•one tlwusand rupees" I THE MADHYA PRADESH EXCISE ACT, 1915 ,vhich may extend to one year or with fine which shall not be less than five hundred rupees but which may extend to four thousand rupees, or ,vith both.

1. (2) Any pcrnon not employed as aforesaid v,.,ho consumes any such intoxicant on such premises shall be punhhable with fine ,vhich may extend to five hundred rupees.. 10-A. "Whoever assaults or obstructs- Punishment for obstruction to or assault on, officer, etc. any excise officer or person excrc1smg powers under (b) this Act, or any informant or other nerson helping any such officer or person v,rhile exercising powers under this Act, shall be punishable with imprisonment ,vhich may extend to hvo years or with fine which may extend to t\vo thousand rupees or "With both.] 41. (l 1 \,Vhcre any intoxicant has been manufactured or Manufacture, sale or sold or is possessed by any person on account of any other person possession by one person on and such other person kncnvs or has reason to believe that such account of another. manufacture or sale -was, or that such possession is, on his account the intoxicant shall, for the purposes of this Act, be deemed to have been manufactured or sold by, or to be in the possession of, such other person. :, 2) Nothing in su h-sec i:ion ( 1) shall absolve any person ,vho manufactures, sells or has possession of an intoxicant on account of another person from liability to ,my punishment under this Act for the unla,vful manufacture, sale or possession of such intoxicant. 4 2. \,V h ocvcr, at tern pt'i to commit or abets any o Hence punish-Attempts to commit, and able under this Act shall he liable to the punislunent provided for abetment of offences. such offence. 1-3. In prosecutions under section 34, section 35 and section Presumption as to commi- 36 it (shall be presumed, until the contarary i<; provcd]1, that the ssion of offence incertain accused person ha<; committed an offence punishable under that. cases. section in respect of- (a) (b) (c) any intoxicant, or any still, utcmil, implement or apparatus whatsoever for the manufacture of any intoxicant other than tari, or any materials which have undergone any process towards the manufacture of an intoxicant or from ,vhich. an intoxicant lw.5 been mam: factured, for the possc'!sion of which he is 11nable to account sati~factorily. ·--------·-·-·--··----·-... ·-----~ .. ·-·-~----..--·--·----... _.. ___________ ,._ .. ~--.. -· ,._ ........ _ ---·-- I. Subs. by C. P. Act 6 of l 934, '.; .. R, for" may be prcstirned.'' THE MADHYA PRADESH EXCISE ACT, 1915 Criminal 11aoility o;· licensee for acts of servan b. Enhanced punisb.ment after previous conviction. Liability of certain things to confiscation. ·J4. Where any offf:nce under section 34-, section 35, sectioa 36, [~cction 36-A]', seclion 3B, [section 38-A.]1, or section 39 is committed by any person in the employ and acting on behalf of the holder of a licence, permit or pass granted under this Acti such holde shall also be pun.bhahle as if he had himself committed the same, unless he establishes that all due and reasonable pre- cautions \.>Trc exercised bv him to prevent the commission of such offence : · ·Provided that no person other than the actual offender shall be punishable ·with imprisonment except in default of payment of fine. 45, If any person after having been previously convicted of ·1.n offence punishable under section 34, section 35 section 36, [sectitJn 36-A, section 36-H]\ [section 36-cr or section 40 or under the corresponding provisions in any enactment repealed by this Act, subsequently commit,;; and is:; convicted of an offence punishable under any of tho'>e sections, he shall be liable to twice the punislh ment which might be impmed on a first conviction nnder this Act: [Provided that nothing in this section shall prevent any offence ,,vhich might otherwise havf' been tried summarily under Chapter XXI of the Code of Criminal PrvL:o:durc, 1973 (No. 2 of 1974-), from being so tt·~cJ,] 46, ( 1 ~-·whenever an olfcncc ha$ been committcJ ,dllch ls punishable under this Act, rhe intoxicant materials, still. utensil, implement or apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation. '(2) Any intoxicant lawfully imported, transported, manufac- tured, held in possession or sold along with, or in addition to, any intoxicant liable to confiscation under sub-section (I), and the receptacles, package.'.: and coverings in which any such intoxicant, materials, still, utensil, implements or apparatus as aforesaid is or are found, and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels, rafts or other conveyance used in carrying the same, shall likewise be liable to confiscation : Provided that no animals, carts, vessels, rafts or other con ve- yancc shal1 be liable to confiscation if it is proved that they are not the property of the offender and if the owner thereof establi- shes that he had no reason to believe that such offence was being or was likely to be committed. --------·----------·----------------·---------------- l. Ins.by C. P. Act6of 1934,S. 9 3. Ins, by C. P. Act 56 of 1948, S. 3. ·. • THE MADHYA PRADESH EXCISE ACT, 1915 4 7. ( 1) Where in any case tried by him theMagistrate de- cides that anything is liable to confiscation under section 46, he may either order confiscation or may give the owner of the thing liable to be confiscated an option to pay,in lieu of con~ fiscation, such fine as the :Magistrate thinks fit.
2. (2) \Vhen an offence under this Act has been committed, but the offender is not known or cannot be found, the case shall be enquired into and determined by the Collector,.who may order confiscation ; Provided that no such order shall be made until the ex- piration of one month from the date of seizing the thing intended to be confiscated,or without hearing any person who may claim any right thereto, and the evidence (if any) which he may pro- duce in su ppart of his claim : Provided further that if the thing in question is liable to speedy and natural decay,or if th~ Collector is of opinion that sale would be for the benefit of its owner, the Collector may at any time direct it to be sold ;and the provisions of this sub- section shall, as nearly as may be practicable, apply to the net proceeds of such sale. 48. [(l) The Collector may-- (a) (b) acce}?t ~om any person whose licence, permit or pass 1s liable to be cancelled or suspended under clauses (a) and (b) of section 31, who is reasonablv suspected of having committed an offence under

² Ins. by C. P, Act 6 of I 934, S. 10.

⁴ Subs. by M, P. Act 23 of 1979. S. 9.

section 37, section 38, section 38-A (except in a case

to which proviso to that section applies) or section 39, a sum of money not exceeding ten thousand rupees in lieu of such cancellation or suspension or by way of compo~ition for such offence, as the case may be, or may impose as a penalty a sum not exceeding ten thousand rupees, and, may in either case, order the confiscation of articles ,-vhich are seized; and in any case in which any property has been seized a.~ liable to confiscation under this Act, may at anv time before an order of confiscation has been passed

by a Judicial Magistrate, release the same on pay-

ment of the value thereof was estimated by the Collector. ]

1. (2) On the payment of such sum of money, or such value, or both, as the case may be, to the Collector, the accused person, if in custody, shall be discharged, the property seized (if any) shall be released; and no further proceedings shall be taken against such person or property. t. Subs. by M. P. Act 23 of 1979, S. 10. Order of confiscatioa. Power to compounti offences. Pe°:alty on offic..:n making vuatlous search, seizure, -detention or arrest. :Penalty for import etc. of liquor unfit for human consumption or for altering or attempting to aher •denatured spirituous ;preparation. 1HE MADHYA PRADESH EXCISE ACT 1915 . I

Page 22 23 !4 24 24 24 24 25 25 25 25 25 25 25 26 26 26 THE MADHYA PRADESH EXCISE ACT, 1915 Sectionr: 40-A. Punishment for obstruction to or, assault on, officer, etc.

Manufacture., sale or possession by one person on account of another.

Attempts to commit, and abetment of offences.

Presumption as to commission of offence in certain cases.

4 7. Order of confiscation. •

Revenue Department or any other person duly empowered under section 52, who vaxatiously and unnecessarily-

1. (a) enters or searches or causes to be entered or searched any place under colour of exercising any power conH ferred by this Act, or
2. (b) seized the movable property of any person on the pretence of seizing or searching for any article \jable to confiscation under this Act, or
3. (c) detains, searches or arrests any person, shall be punishable vvith imprisonment for a term which may extend to three months, or with fine \\·hich may extend to five hundred rupees, or with both.

49-A (I) 'Whoever- ( a) imports, ex ports, transports, manufactures, coJle cts, possesses, bottles or sells any liquor; or (b) alters or attempts to alter any denatured spirit or denatured spiritious preparation with the intention that such spfrit or denatured spirituous prepartaion may be used for human consumption.-whether as a bevt:ragc or internaily as a medicine, or fr1 any othel' form or by any method whatsoever; or

1. (c) has in his possession any spirit or denatured ~pirituous preparation, in respect of ,,foch he intcntiona1ly or k1'.owing!y allo·ws or .knowingly suffers any other person to alter or attempt to alter, in dther case v,:ith the intention specified in clause (b), any spirit in Io · denatured spirit or in to a d cna tu red spiri tu 011 s preparation; arr · ,.,.,,..(dY.,...... .. ~~ix°cs denatured ·•·~p'i'rit'· o'r · sue.:h altered denatured

· · spirit or denatured spirituous preparation with

potable spirit, and such liquor, denatured spirit, denatured ilpirituous preparation, spirit or a]tered denatured spirit, as the case may be, is found unfit for human consumption or causes injury, to or death of human being,-- shall be punishable - where such liquor, denature<l spirit, . d_enature<l spirituous pre- pctration., spirit, o.r altered denatured spmt, as 1he case may be-•• ( i'1 is found unfit for to irnDriso11mcnt vvhich shall ' hum,m consumption-not be· less th:.m two months, but may extend to t'wo Years and shaII also be Jiable to 'fine· . l

(ii) (iii) THE MADHYA PRADESH EXCISE ACT, 1915 causes injury to human being- causes death of a human being- to . not but and imprisonment which shall be less than four months may extend two four years shall also be liab1e to fine: to imporsionmcnt which ;;hall not be less than two years but may extend to ten years and shall also be liable to fine.

1. (2) -when any person is convicted under this section for a second or subsequent offi..:nce, he shall be pu11ished in relation to circumstances-
   • (a) under clause (i) of sub section (2) with imprisonment which shall not be less than six months but which may extend to four years and shall also be 1iable to fine ; (h) (c) under clause ( ii) of sub-section (2) under clause (iii) of sub-sf:ction' (f) with imprisonment which shall not be Jess than one year but may extend to six years, and shall also be liable to fine ; to imprisonment for life or imprisonment which shall not be less than five years but may extend to ten years, and shall aJso be liab]e to fine. 49-B. Notwith<>tanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974) or section 59.
     • (i) no a.pp1ication for an anticipatory hail shall be en• tertained by ,my court in respect of a person accused of an offence under section 49-A;
     • (ii) no application for bail of a person accused of an offence under section 49-A shall be allow..:-d if opposed by the proi;ecution : Provided that no court 01· rnagistrMe sl1aU authorise detention of .md1 person in custody during the course of investigation for a period exceeding one hundred ~m<l twenty d:1ys and on the expiry of such period, m the event of the rr:port or compla.int not being filed, tb c accused slrn.1J be rde::tscd fortlnvi th jf he i! prepared to and docs furnisI1 l?ail J1 -----------~---~- 3F Bail not to be aUol\'ed for offences under t'bis Chapter Land-holders and others to gfve information. Power to enter and ins- pect place of manuf~ture and sale, Power to arrest without warrant, to sci zc article liable to confiscation and to mak:~ searches. THE Mt\DHYA PRADESH EXCISE ACT, 1915

¹ Ins. by M. P. Act. 39 of 1982, S. 9.

any hemp plant [ * *]

1[ * *] is cultivated on any land in contravention of this Act,-

1. (a) any mvner or occupier of such land and any agent of any such m,vner or occupier; and ( b) alt villagc-headrn en, village-accountants, village- \Va tchmen, and all officers employed in the collec- tion of revenue or rent of land on the part of the Government or the Court of Wards, in the villages, shall, in the absence of reasonable excuse, Le bound to give notice

of the fact to a Magi-; tra t c or to an officer of the Excise, Po lice

or Land Revenue Department, as soon as the fact comes to their knowledge.

³ Subs. by M. P. Act 27 of 1965, S, 3.

Officer not belm-v such rank as the State Government may by noti- fication prescribe, or any Police Officer duly empO\vered in that behalf! may- '( a) enter and inspect, at any time by day or bt night, any place in ,\hich any licensed manufacturer manu- factures or stores any intoxicant; and ( b) enter and inspect, at any time within the hours during which sale is permitted and at any other time during which the same may be open, any place in which any intoxicant is kept for sale by any person holding a licence under this Act; and ( c) examine accounts and registers, and examine, test, measure or weight any materials, stills, utensils, im- plements, apparatus or intoxicant found in such place. 52. (1) Any Excise Officer, or any Police Officer not below such rank as the State Government may by notification prescribe, or any single offica or class of officers of the Land Revenue Department duly empO\vered in this behalf by notification of the State .Government, subject to St!ch restriction as the State Government may prescribe:, and any other person, duly empmver- ed by notification of the State Government in this behalf may- 3( (a) arrest V-.'ithout ·warrant any person found committing an otlencc punishable under [section 23-A, section 34} section 35, section 36, section 36-A, section 36-B, section 36-C or section 37; and] L Words "or Coca plant" omitted by Central Act 2of 1930. 2. Words "Erythroxylon coca" omitted by C. P. Act l of 1927, S. 3. 4. Ins, by M. P. Act 2 3 of 1978, S. 3. for "section 34".

(b) (c) THE MADHYA PRADESH EXCISE ACT, 1915

seize and detain any ( intoxicant _)l or other article

which he has reason to believe to be liable to con- fiscation, under this Act or anv other law for the time being in force relating to excise-revenue; and detain and search any :eerson upou whom, and any vessel? ra!-"t, vehicle, aru.mal, package, receptacle or coveru1.g m or upon wluch he may have reasonable cause to suspect any such article to be.

1. (2) When any person is accused or reasonably suspected of committing an offence under this Act: and on demand of such officer refuses to give hi.s name and residence or gives. a name and residence which such officer has reason to believe to be false he mav be arrested by such officer in order that his name and resi- da~ce may be ascertained. l53. If a Magistrate; upon information and a[i.cr such inquiry (if any) as he thinks necessary has reason to believe that an offence under section 34·, section 35, section 36, section 36-A, section 36-B, section 36-C, section. 37, section 38, section. 38-A, section 39 or section 40 has been) is being or is likely to be committed, he may issue a war'rant- ( a) for the search of any place in which he has reason to believe that any intoxicant still, utensil, implement, apparatus or materials which arc used for the comrrussion of such offence, ol' in respect of which such offence has been, is being or is likely to be, committed, at'e kept or concealed; and
   • (b) for the arrest of any person whom he has reason to believe to have been, to be) 01· to be likely to be engaged in the commission of any such offence. Power of magistrate to issue a wai.Ta.nt.

confiscation and to make searches.

· State Government may, by notification, prescribe, has reason to a warrant. believe that an offence under section 34, section 35, section 36, section 36-A, section 36-B~ section 36-C, section 37, section 38,

section 38-A., section 39 , or section 40 has been, is being or is

likelv to be committed, and that a search-warrant cannot be obtai.ned v-,rithout affording the oflender an opportunity of escape or of concealing evidence of the offence he may after recording the grounds of his helief,- (a) (b) at any time, by day or night, enter and search any place and seixe anything found therein which he has reason to believe to be liable to confiscation under this Act; and detain and se?-rch and, ifhe think~ proper, arrest any person found m such place whom he has reason to be guilty of such offence as aforesaicl.J1. 1. Word suhs. by A. 0. 193 7, for "excisable ... 2. Su'Js. by M. P. Act 27 of 1965, S. 4.

34 THE MADHYA PRADESH EXCISE ACT, 1915 Arrest without warrant [54-A. Any Excise Officeri not below such rank as the State for obstruction or assault. Government may by notification specify may arrest without ,varrnnt any person who obstructs or as.;aults him in the execution of his duty under this Act : Powers of Excise Officers in mat! ers of invest igaton RePort by investigation officer. Report by Excise Officer. Provided that every person arrested under this section shall be admitted to bail by the person arresting, if sufficient bail be tendered for his appearance before a magistrate or before a police or Excise officer, as the case may be.JI 55. [ (1) Any ExcisF. Officer not be! \V such rank and v,1thin such specified area, as the State Government may, by notification, prescribe, may; as regard!· oITence unde:r section 3+, section 35, ~ec ion 3 6 section 36-A, section 38-A, ~ection 39, section 40 and section 40-A exercise the pmvers conferred on an officer-in-charge of a police stat.ion by the provision of Chapter

XII of the Code of Criminal Procedure, 1973 ( No. 2 of 1974):

Provided that any such pO\vers shall be subject to such res- trictions and modifications (if any) as the State Government may by rule prescribe.}'. ( 2) For th c pu rposcs of sec ti on 1 56 of the said Code the area in rr gard to which an Exd s e Officer .is em powered under sub-sec•

ti~·n. (I) shall be deemed to be a police station, and such officer

shall 'be deemed to be the officer in charge of the station.

1. (3) Anv such officer, specially empm·vered in that behalf by the State Government~ mayi \vithout reference to a 1 lagistrate and for reason~ to be rerorded by him in writing, stop further proceed- ings against any person concerned or supposed to be concerned in any offence against this Act! which he has investigated or which may have: been reported to him. 3f56. If on an investigation by an Excise Officer empowered under sub-section ( 1) of section 55, it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer, unless he procerds under sub~scction (3) of section 55, shall submit a report ,,vhich shall for the purposes of section 190 of the Code of Criminal Procedure, 1973 (No. 2 of 1974) be deemed to be a police report to· a Judicial J\,fag-istrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on [police reports]4

makes any arrest, seizure or search under this Act, he shall,

within twenty-four hours thereafter, make a full report of all the

³ Subs., ibid, s. 12.

particulars of the arrest, seizure or search to his immediate official superjior, and shall, unless bail be accepted under section 59, take or send the person arrested, or the thing seized, with all conM venient despatch, to a Judicial Magistrate for trial or adjudica- tion .. J. Ins. by C.P. and Berar Act 56 of 1948. S.6. 2. Suhs, by M. P.Act 23 of 1979, S, 11. 4. Suhs .. by M. P Act 39 of 1982, S. 10 for "public report"

THE MADHYA PRADESH EXCISE Acrt 1915

[57-A. An officer in charge of a police station shall take charge

of and keep in safe custody pending the orders of a magistrate or an Excise Officer, all articles seized under this Act which may be delivered to himi and shall allow any Excise Officer who may accompany such articles to the police station, or who may be deputed for the purpose by his superior officer, to affix his seal to such artides and to take samples of and from them. All samples so taken shall also be sealed with the seal of the officer in charge of the police station.]

visions of the Code of Criminal Procedure, 1973 ( No. 2 of 1974) relating to arrest, detentions in custodv, searches, summons, warrants of arrests, search warrants, the production of persons arrested, and the disposal of things seized, shall apply, as for as may be, to aU action taken in these respects under this Aet.]2 59. l( l) All offences punishable under this Act shall be bailable within the meaning of the Code of Criminal Procedure,

1973 ( No. 2 of 1974).]3

1. (2) \Vhen a person is arrested under this Act otherwise than on warrant by a person or officer who has nol authority to release arrested persons on bail, he shall be produced before or forwarded to - {a) the nean::st Excise Officer who has authoritv to release arrested persons on bail, or '
   • (b) the nearest oflicer in charge of a police station, whoever is nearer.
2. (3) \Vhenever any person arrested under this Act, otherwise than ou a warrant, is prepared to give hai1, and is arrested by, or produced in accordance with sub-section (2), before an officer who has authority to release arrested persons on bail, he shall be released up on bail or, at the discretion of the officer re:'.'!'asing him, ou his own bond. [ ( 4) The provisions of sections 4H to 4-44 and 446 and 449 of the Code of Criminal Procedure: 19 7 3 (No. 2 of 197 4), shall .apply so far as may be, i_n every case in ,vhich bail is accepted or .a bond taken under tins ~ccbon.J-4 60. [ * * JS Police to take charge of articles sciz.ed. Arresti, searches, etc, bow to be made. Security for appearance in case of arrest without warrant. 6[61. [(l) No court shall take cognizance of an offence Limitation of prosecutions. punishable- ( a) under section 37, section 38, section 38-A, section 39, ' except on a complaint or report of the Collector or an Excise Officer not below the rank of District Excise Officer as may be authorised by the Collector in this behalf; Tender of pardon to accu- sed person turning app- rover. Power to mat:e rules. THE MADHYA PRADESH EXCISE ACT, 1915
   • (b) under any other section of this Act other than section 49 except on the complaint or report of an Excise Officer or Police Officer.]
3. (2) Except with the special sanction of the State Govern- ment, no Judicial !-fagistrate shall take cognizance of any offence punishable under this Act, or any rule or order thereunder unless the prosecution is instituted within six months from the date on which the offoncc is alleged to have been committed. 61-A. Whenever two or more persons are prosecuted for an offence under this Act, the Chief Judicial Magistrate or any rvlagistrate of the first class inquiring into or trying the offence may, for the reasons to be recorded in writing by him, tender to

¹ Ins. by C. P. and Berar Act 56 of 1948, $. 8.

² Subs. by M. P. Act 23 cf 1979, S, 13.

³ Subs. by M. P. Act 23 of l 979, S. 14 (a).

⁴ Subs., ibid., S. 14 (b).

⁵ Omitted by M. P. Act 23 of 1979, S. 15.

⁶ Subs. by M. P. Act 23 of 1979, S. 16.

any accused person a pardon on condition of his making a full

and true disclosure of all facts connected with the offence.]

61-A. Tender of pardon to accused person turning approver.

1. (1) The State Government may make rules for the pur~ pose of carrying out the provisions of this Act.
2. (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,-

1. (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,
2. (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.

1. (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

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. ·

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,-

1. (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.

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. ,

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.

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.

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."

.. p:t:t111TTR ~ -3Rfl"@ ~ ..-f3.} ~ "'fToR (~ ~ ~-,• 1 ~ m t-TI 3T:J1Tn. ~ :ii 2 22 1.HilH'I~ 1T,;R/3g fu. °B. r, r,1'{ ~ 30 s-200 1. " " ~ ~-.... " "':' . ' - ... ( 3lffiWtOT) ~"H QchlTT(lo fcrfu ~ ~ ~ ~ ~.~~~~.~ U"lfT". ~ I 9 lff 2001 --~ '~~ ·~-:_ '\ . ' - J-:.

~::i sf,"Il]"-4, ' ' •Y.11.:JTP. ~

1TI ~ fTTl'Jf 11,12002 . ' ~ Fcnm ~ ifiT f.tqfaf&t1 ~. Rm c:-i: ~ 11- s - 2001 ~ o.r1. it o~ tt ~nfu vrn r, <Jfl ?. ~ ~ cf;'! ~ ~ ~ ~ P-F.llT ~ ?. ~ i.f. ~ t ~ H rf41 ~TT. 3TTf i._'l! ~~;,ii I }':. ~

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).

1. (2) It extends tl> 1hc whole of Chhattisgarh State.
2. (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 ~ ~. ~

•,::;, 2 i2-0-oifl'I~ •RY38 fu. 'it.

Fa.r-w:, ~ 30-5-2001. ( ·~) ~* Qefilft»ld rhmR ;Plf<f. '' i§dlll•~f~TJ -tj'I_ 3TI.fn71TJ17l2002." ~ 22s (~- 4) I ~. ~ ~ 9 ~ 2003-'lffi:' 18, ~Tqi 1925 fcfffl afil.-ffl'anft .<1mf fcnwT ~I ~v ~:~ l{cR, ~ ~. ~ 9 ~ 2003 ~ 5!576/21-3l/~/03.-8'ffl-A•14 ~ ~ 'Qi1 f?,r:.ifdfllct ~. itRf ~ ~ 3-9-2003 cm -mR.1q1a .fl'r ~ Rm m ~ t ~. ~ ~ ~ tf;-~ mlra ~ iJITffi t. •. . . 9'tfl·M4 lfi' ~j\T(.jqfH ~ ;rtlf ~ ~ ~~.

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

• • fl)'<R. f.mR. I .·., , ' : -I ; I ... t •• 'I ----------- ~ :- EP -al w 1 a 3 m.'lf.'p:rq (ui l 'l Wj_ 2003) tJ-JlfPI~ 3114cfjl ~ (°flffl~) 3TfaPfZl'i, 2003 1. (t[t!i) ~ ~q cf;1 meffi °;:fi · U-ttl'tl•iiJ ~ ('fl!lTI'tr-'f) ~-2003 (~ 19 ff1. 2003) t 2. 3. (<ft) ~ ~ cfft" am 34 <ITT '3\lam (2) ~ (3). am 47- m cl?r '3'Q"am (1) ~ (2) o21T am 59-qi ct,'t ~~ (~) ~ (m) if ~TiG "q,qm ~ ~ .. ~ ~ ~ tT6G .. ~ ~ ~· ~ f<l:;m um}_ • offlt1 14 ~ (lmt~) ~1. 2003 (~ s wt. 2003) ~ ~ f<!ml vl'@T t. ~-~ 9 ~-2003 ~ 557~/21-3l'/!ffiiitf11T/03.-1-Tffi'I ~fflij~ ~ ~ 348 $ ~ (3) $ ~ ll thtl'ttil~ ~ (TI"~il~ - , ~. 2q-03 (w. 19 'ti'{ 2003) cf;1 3ilrvfi ~ ~ t ~ u ~ ~@ fc1im \JITTTT t. utnw1a ~ ~Jl'l $ -;,ri:; n 11m 31R~TT:f1TT.

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\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).

1. (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).

1. (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.

1. (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

Cfi1 ~ Cfil ~ ~.m ~ t ~ ~ clft 'l!H<blll ~ IBQ, 9.efilPM .fcf;1;n "'1m t ·

0:Jle•t~ ~ {lu'll41<!1 ~ ,rrq ~ o¥TI. 3-11~:tlljBR, . it i:it. imtm, ~-~.

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. "(-qrq) ~~~~ail t-~ ~ ~ (~} 1R 10% ~~ m11T,

~ ~ mtlTUT (f~ -;pr~~ qi) "i1~@1 ~ 3lf1-.ITT: 1R -fw.TT ~-" ~' ~ 1 ~ 2011 . -. ' ~R66r.<ft-25/21-aT/SIT./i9.·TJ./11:-\.Jl(d ~ ~~~ ~ 348 ~~ (3) ~ ~.if g:Jl~_~I~ ~q;fij (-mil'=R) ~ •. 2010 (~ 04 "ffl, 2011) ,cf>! 3'.W"-lTT ~ {(G.qqj(-1 ~ >ffit:TcfiR ~ ~ ~ ~ '1f@T ~-, g:Jl~11~ ~ {l~q)z;.J ~ '1'Tl:{ ~ o?.TI ~R, -tr, tit, 1:fRTm' 1 -a,:j-Bfucf, ..

'.) ~~ ~. ~ 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.

1. (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' ~ ~ ~-
2. (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.~.

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1. (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. (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.

1. (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.
2. (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.
3. (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.
4. (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.

1. (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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30-05-2001." ( amttl 1(0 I) JUfticfil( ·~ !.lcfil~ld ~143] ~. ~. ~ 21 ~ 2017--(":~ 1 , ~ 1939 ' ,. ' 'fufu3W~ffi~fu'm1T ~. ~ 'qq;r, ~~ ~.~21~2017

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~ 3729/'it. 82/21-31/~Jo. -r./11. - . . offil~.,~~"tl"mcfilf.l'"1R-1Rsk1~~~~ 11-04-2011<it

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um 1sq; 1'iT ~llTTU--1. gd),8JI~ ~ (~4~2017) ~ffiWT~ ~m ~. 191 s (sfi . 2 wi 191 s) <fit m~ ~mftrn cfi~ i~ ~- l. 2. 3. (1) 0m1fl•1~ ~ ~. 191s (sn. 2 ~ 191s) <€1 um 1s<fi it~ "CR, f.tJ.-1fc.ifuk1. ~fonm~, ~~:-

1. (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. (2) ~~~~~. ~&m~"lJitf.n:rntifi~~~. f.i.m cfil ~ ~ ~ cR ffi'i1TT.
3. (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.
4. (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. (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.

1. (2) For the aforesaid ·purpose; the Excise Cornmissioner, subject to the

rules made by the State Government, may grant necessary licence to

the Corporation.

1. (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,

1. (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. _. . .....

--·· - --~--.-.. -

(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;