Vidhi Codex

The Delhi Excise Act, 2009

The Delhi Excise Act, 2009

Tax200983 sections8 chapters

The Delhi Excise Act, 2009 governs the manufacture, import, export, transport, possession, sale, and consumption of liquor and other intoxicants in the National Capital Territory of Delhi. It applies to commercial liquor vendors, distilleries, breweries, importers, as well as the general public in Delhi. The law establishes an administrative framework under the Excise Commissioner, sets up licensing systems, levies excise duties, prohibits underage sales, restricts liquor advertising, and penalizes illegal trade or adulteration. This legislation matters because it secures government excise revenue, protects public safety and health against dangerous or illegal alcohol, and regulates the public availability of alcohol in Delhi.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II ESTABLISHMENT AND CONTROL →

  1. 3Appointment of Excise Commissioner
  2. 4Powers and functions of Excise Commissioner
  3. 5Appointment of certain officers and staff
  4. 6Excise Intelligence Bureau
  5. 7Excise administration
  6. 8Delegation and withdrawal of powers
  7. 9Investing persons with special powers
  8. 10Reward for seizure of intoxicants and vehicles, etc.

Chapter III LICENCE AND PERMIT FOR MANUFACTURE, POSSESSION, →

  1. 11Prohibition of import, export, transport, manufacture, possession, sale, etc. of intoxicant
  2. 12Grant of letter of intent, licence or permit
  3. 13Qualifications for grant of licence
  4. 14Power to take security and counterpart agreement
  5. 15Technical defects in licence and permit
  6. 16Power to withdraw licence and permit
  7. 17Power to suspend or cancel licence and permit
  8. 18Bar to the right of renewal and to compensation
  9. 19Surrender of licence
  10. 20Transfer of licence or permit
  11. 21Grant of exclusive privilege of manufacture, etc.
  12. 22Removal of liquor from manufactory, warehouse, etc., on payment of duty
  13. 23Prohibition of sale to certain persons
  14. 24Prohibition of employment of certain persons
  15. 25Closing of shops for preservation of public peace

Chapter IV EXCISE REVENUE →

  1. 26Nature and components of excise revenue
  2. 27Excise duty, countervailing duty and special duty
  3. 28Power of Government to vary duty
  4. 29Recovery of duty and other levies and lien on the property of defaulter
  5. 30Interest payable for failure to pay excise revenue
  6. 31Power to reduce or waive interest in certain cases

Chapter V OFFENCES AND PENALTIES →

  1. 33Penalty for unlawful import, export, transport, manufacture, possession, sale, etc.
  2. 34Penalty for rendering denatured spirit fit for human consumption
  3. 35Penalty for mixing noxious substance with liquor
  4. 36Order to pay compensation
  5. 37Penalty for selling spurious liquor
  6. 38Penalty for possession of liquor unlawfully imported, non-duty paid, etc.
  7. 39Penalty for consumption of liquor in chemist s shop
  8. 40Penalty for consumption of liquor in public place
  9. 41Penalty for uklawful advertisement
  10. 42Penalty for employing minors or selling liquor to minors
  11. 43Penalty for assault and obstruction
  12. 44Liability of employer for offence committed by his employee or agent
  13. 45Penalty for manufacture, sale or possession by one person on account of another
  14. 46Penalty for non-payment of duty or fee
  15. 47Penalty for allowing premises, etc., to be used for commission of an offence
  16. 48Penalty for attempt to commit an offence
  17. 49Penalty on excise officer for making vexatious search, seizure, detention or arrest
  18. 50Penalty on excise officer refusing to do duty
  19. 51Penalty for offences not otherwise provided for
  20. 52Presumption as to commission of offence in certain cases
  21. 53Enhanced punishment after previous conviction
  22. 55Magistrate s power to impose enhanced penalties
  23. 56Commission of offence by companies
  24. 57Compounding of certain offences
  25. 58Certain things liable to confiscation
  26. 59Confiscation by Deputy Commissioner in certain cases
  27. 60Order of confiscation and destruction not to interfere with other punishment
  28. 61Bar of jurisdiction in confiscation
  29. 62Relevancy of statements under certain circumstances

Chapter VI DETENTION, INVESTIGATION AND TRIAL OF OFFENCES →

  1. 63Power to obtain information
  2. 64Landholders, officers and others to give information
  3. 65Power of arrest, search and seizures
  4. 66Duty of police to accept seized articles
  5. 67Offences under this Act to be cognizable
  6. 68Certain offences to be non-bailable
  7. 69Power of court to try cases summarily
  8. 70Security for good conduct and abstaining from committing offences

Chapter VII REVIEW, APPEAL AND REVISION →

  1. 71Review
  2. 72Appeal
  3. 73Order of appellate authority
  4. 74Deposit of excise revenue before filing appeal
  5. 75Revision of orders by Excise Commissioner

Chapter VIII MISCELLANEOUS PROVISIONS →

  1. 76Power of Government to declare what shall be deemed to be liquor
  2. 77Power of Government to regulate drinking and to enforce prohibition
  3. 78Power of Government to regulate molasses, black jaggery, mahua flower, etc. to prevent misuse
  4. 79Power to regulate advertisement
  5. 80Bar and limitation of certain suits
  6. 81Power of Government to make rules
  7. 82Power to remove difficulties
  8. 83Repeal and savings

PDF: pending for this language.