Vidhi Codex

Excise Act, 1958 (1901 A.d

Excise Act, 1958 (1901 A.d

Tax195884 sections

The Jammu and Kashmir Excise Act regulates the import, export, transport, manufacture, sale, and possession of intoxicating liquor and drugs like opium. It applies to everyone within the territory, especially businesses, manufacturers, and individuals dealing with these regulated, controlled substances. This legislation matters because it establishes legal oversight over potentially harmful products, ensuring they are produced and distributed safely through strict licensing, regulation, and permits. Additionally, the Act enables the state government to collect essential excise revenue via taxes and custom duties on alcohol and drugs, which funds public services while maintaining social order and safety across the entire region.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Repeal of enactments, rules and regulations
  3. 3. Interpretation
  4. 3-A. Country liquor and foreign liquor
  5. 4. Appointment of Excise and Taxation Officer
  6. 4-A. Delegation of power conferred by section 4
  7. 4-B. Superintendence and control of the Excise Administration and Excise Officers
  8. 4-C. Appeal
  9. 4-D. Revision and review
  10. 5. Import of liquor and intoxicating drugs
  11. 6. Export of liquor or intoxicating drug
  12. 7. Transport of liquor, opium or intoxicating drug may be prohibited
  13. 8. Transport must be covered by a permit
  14. 9. Permits for transport - General and special permits
  15. 10. Particulars to be given in permits
  16. 11. Manufacture of liquor or intoxicating drugs prohibited except under the provisions of this Act
  17. 11-A. Licence for export, import, sale or possession of molasses
  18. 12. Possession of liquor or intoxicating drugs in excess of quantity prescribed by the Government prohibited
  19. 12-A. Possession of unused and printed labels, corks, capsules, seals by certain persons
  20. 13. Establishment of distilleries and warehouses
  21. 14. Sale of liquor or intoxicating drugs without licence prohibited
  22. 14-A. Regulation of the sale of liquor in the State
  23. 15. Exclusive privilege of manufacture etc. may be granted
  24. 16. Duty on liquor or intoxicating drugs
  25. 16-A. Approval to the label
  26. 17. How duty may be imposed
  27. 18. Duties may be framed
  28. 19. Farmer may let or assign
  29. 20. Forms and conditions of licences, etc.
  30. 21. Counterpart agreement to be executed by licensees
  31. 22. Power to recall licences
  32. 23. Certain licensees required to keep instruments for testing etc.
  33. 24. Recovery of duties, etc.
  34. 24-A. If any tax or other amount due is not paid, consequences thereof
  35. 24-B. Refund of duty etc.
  36. 25. Power to frame rules
  37. 26. Magistrate or Deputy Commissioner may issue a search warrant on application
  38. 27. Power to certain officers to search houses, etc. without warrant
  39. 28. Power to enter and inspect places of manufacture and sale
  40. 29. In case of resistance entry may be made by force, etc.
  41. 30. Offenders may be arrested and contraband liquor and articles seized, without warrant
  42. 31. Arrest of persons refusing to give name or giving false name
  43. 32. Searches how to be made
  44. 33. Officers of Police and Revenue Departments and all village headmen and Choukidars bound to assist
  45. 34. All officers in State employ required to report offences against this Act
  46. 35. Land-holders and others to give information
  47. 35-A. Power to seize, destroy etc. poppy and hemp plant
  48. 36. Arrested persons to be taken before a Magistrate
  49. 37. Period of detention not to exceed twenty four hours
  50. 38. Certain offences to be non-bailable and triable summarily
  51. 39. Bail
  52. 40. Procedure where enquiry cannot be completed in 24 hours
  53. 41. Arrest of persons suspected of offences under this Act
  54. 42. Excise and Taxation officer's power to require attendance of witness
  55. 43. Examination of witness by Excise and Taxation Officer
  56. 44. Release of accused when evidence deficient
  57. 45. Case to be sent to Magistrate when evidence is sufficient
  58. 46. Production of seized articles before Magistrate
  59. 47. Closing of shop for the sake of public peace
  60. 48. For illegal import, etc.
  61. 48-A. Penalty for rendering or attempting to render denatured/methylated spirit fit for human consumption
  62. 48-B. Penalty for possession of unused and printed labels, corks etc.
  63. 49. For misconduct by licensee, etc.
  64. 50. For possession of illicit liquor
  65. 50-A. Persons found drinking in public or any place of worship etc., Penalty
  66. 50-B. Penalty for licensed vendor etc.
  67. 50-C. Destruction of unfit liquor or beer
  68. 51. For vexatious search or arrest
  69. 52. For vexatious delay
  70. 53. For abetment of escape of person arrested, etc.
  71. 54. For Excise and Taxation officer using violence
  72. 55. Screening offender or giving false information
  73. 56. For offences not otherwise provided for
  74. 56-A. Attempt to commit offences punishable under the Act
  75. 56-B. Security for abstaining from commission of certain offences
  76. 57. Presumption as to commission of offence in certain cases
  77. 58. What things are liable to confiscation
  78. 59. Confiscation how ordered
  79. 60. Power to compound offences
  80. 61. Provisions of the Criminal Procedure Code and Ranbir Penal Code applicable to offences committed under this Act
  81. 62. Publication of rules and notifications
  82. 63. Exemptions and prohibitions
  83. 64. Bar of actions
  84. 0. Preamble

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