THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955
The M and TP Excise Duties Act 1955
The Medicinal and Toilet Preparations Excise Duties Act of 1955 regulates the production and taxation of medicines and cosmetics containing alcohol or narcotics. It applies to manufacturers of these items, requiring them to obtain official licenses and pay excise duties either directly or through bonded warehouses. The law matters because it ensures government oversight and revenue collection on everyday products containing restricted substances like alcohol, opium, and cannabis. It also establishes penalties for tax evasion, gives enforcement powers to excise officers, and holds landowners accountable if illegal manufacturing occurs on their properties, thereby helping curb unauthorized drug production.
- 0. Preamble
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Duties of excise to be levied and collected on certain goods.
- 4. Rebate of duty on alcohol, etc., supplied for manufacture of dutiable goods.
- 5. Recovery of sums due to Government.
- 6. Certain operations to be subject to licences.
- 7. Offences and penalties.
- 8. Power of Courts to order forfeiture.
- 9. Power to arrest.
- 10. Power to summon persons to give evidence and produce documents in inquiries under this
- 11. Officers required to assist Excise Officers.
- 12. Owners or occupiers of land to report manufacture of contraband dutiable goods.
- 13. Punishment for connivance at offences.
- 14. Searches and arrests how to be made.
- 15. Disposal of persons arrested.
- 16. Inquiry how to be made by excise officers against arrested persons forwarded to them.
- 17. Vexatious search, seizure, etc., by excise officer.
- 18. Failure of excise officers on duty.
- 19. Power to make rules.
- 20. Bar of suits and limitation of suits and other legal proceedings.
- 21. Repeals and savings.
- Schedule. Schedule
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