Miscellaneous

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. ·