Vidhi Codex

The Jharkhand Excise Act, 1915

The Jharkhand Excise Act, 1915

Tax1915108 sections

This Act governs the production, bottling, and sale of alcohol and intoxicating drugs throughout the province of Bihar and Orissa. It defines specific terms such as liquor, beer, pachwai, and hemp products to establish what is subject to taxation. The law empowers government officials to collect excise duties and manage the trade of these substances, ensuring revenue generation and public control. By regulating manufacturing processes and the movement of goods, the legislation provides a legal framework for managing the consumption and distribution of these goods within the state.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Repeal and Savings
  4. 4. Powers to Declare what shall be deemed to be "country Liquor" and "foreign liquor" respectively
  5. 5. Definition of "retail" and "wholesale"
  6. 6. Saving of Certain Acts
  7. 7. Establishment and delegations, and withdrawal of powers
  8. 8. Control, appeal and revision
  9. 9. Restrictions on import
  10. 10. Restrictions on export or transport
  11. 11. Power to prohibit, import, export or transport
  12. 12. Passes for import, export or transport
  13. 13. License required for manufacture
  14. 14. Drawing of tari in notified areas
  15. 15. Establishment of distilleries, breweries, or warehouses
  16. 16. Licence required for depositing or keeping intoxicant in warehouse or other place of storage
  17. 17. Payment of duty on removal from distillery, brewery, warehouse or other places of storage
  18. 18. Possession of intoxicant not obtained from a licensed vendor
  19. 19. Possession and consumption of intoxicant generally
  20. 20. Licence required for sale
  21. 21. Manufacture and sale of liquor in or near cantonments
  22. 22. Grant of exclusive privilege of manufacture and sale of country liquor or intoxicating drugs or denatured spirit or any other intoxicant
  23. 22A. The fixation of cost price of country liquor, by the State Government
  24. 22B. Validating of cost price of country liquor and realisation of warehouse maintenance charges
  25. 22D. Section 22D
  26. 22E. Validating of licence Fee
  27. 22F. Overriding effect of the ordinance
  28. 22G. Grant of exclusive/ special privilege of manufacture and/or wholesale supply of spiced country liquor
  29. 23. Transfer of exclusive privilege
  30. 24. Maintenance and use of measures, weights and instruments by licensed manufacturers and vendors
  31. 25. Employment of persons under the age of twenty one years or women b y licensed vendors
  32. 26. Power to close shops temporarily
  33. 27. Power to impose duty on import, transport and manufacture
  34. 28. Way of levying such duty
  35. 29. Payment for grant of exclusive privilege
  36. 29A. Saving for duties being levied at commencement of the Constitution
  37. 30. Preparation of list of places for which it is proposed to grant licences for the retail sale of spirit
  38. 31. Publication of such list
  39. 32. Time for preparation and publication of such list
  40. 33. Submission of objections and opinions to Collector
  41. 34. Grant of licences by Collector and submission of list, objections and opinions to Excise Commissioner
  42. 35. Finality of decision of Excise Commissioner or Board
  43. 36. Application of Secs. 30 to 35 to licenses for retail sale of intoxicants other than spirit
  44. 37. Exemption of certain licences from Secs. 30 to 36
  45. 38. Fees for, terms, conditions, and form of, and duration of, licences permits & passes
  46. 39. Power of Board to reduce fees
  47. 40. Counterpart agreement by licensees, or exclusive privilege and security or deposit
  48. 41. Technical defects, irregularities and Omissions
  49. 42. Power to cancel or suspend licence, permit or pass
  50. 43. Power to withdraw licences
  51. 44. Surrender of Licence
  52. 45. Bar of right to renewal and to compensation
  53. 46. Power of the Collector to take grants under management, or to transfer them
  54. 47. Penalty for unlawful import, export, transport, manufacture, possession, sale etc.
  55. 48. Presumption as to offence where possession is not satisfactory accounted for
  56. 49. Penalty for altering or attempting to alter any denatured spirit
  57. 50. Presumption as to offence under Sec. 49 in certain cases
  58. 51. Presumption as to any spirit being, or containing or having been derived from, denatured spirit
  59. 52. Penalty for adulteration by licensed manufacturer or vendor or his servant
  60. 53. Penalty for fraud by licensed manufacturer or vendor or his servant
  61. 54. Penalty for certain unlawful acts of licensed vendors or their servants
  62. 55. Section 55
  63. 56. Penalty for consumption in chemist's shop, etc.
  64. 57. Penalty for certain acts by licensee or his servant
  65. 58. Import, export, transport, manufacture, sale or possession by one person on account of another
  66. 59. Criminal liability of licensee for acts of servant
  67. 60. Imprisonment under Sec. 58 or Sec. 59
  68. 61. Penalty on Excise Officer making vexatious search, seizure detention, or arrest, or refusing duty or being guilty of cowardice
  69. 62. Penalty for offences not otherwise punishable
  70. 63. Penalty for contempt of Court
  71. 64. Penalty for attempt to commit or abet the commission of the offence
  72. 65. Enhanced punishment after previous conviction
  73. 66. What things are liable to confiscation
  74. 67. Confiscation by Magistrate or Collector
  75. 68. Power to compound offences and to release property liable to confiscation
  76. 69. Power to enter and inspect, and power to test and seize measures etc.
  77. 70. Power to arrest without warrant, to seize articles liable to confiscation and to make searches
  78. 71. Power of Collector to issue warrant of arrest
  79. 72. Power to Issue search warrant
  80. 73. Power of Collector or Magistrate to arrest or search without issue of warrant
  81. 74. Power to search without a warrant
  82. 75. Information and aid to Excise Officers
  83. 76. Duty of owners and occupiers of land and other, persons to give notice of the unlicensed manufacture
  84. 77. What Excise Officers may investigate Offences
  85. 78. Powers and duties of Excise Officers investigating offences
  86. 79. Security and bail
  87. 80. Production of articles seized and persons arrested
  88. 81. Custody by police of articles seized
  89. 82. Reports of arrests, seizures and searches
  90. 83. Executing of Collector's warrant
  91. 84. Maximum period of detention
  92. 85. Application of certain provisions of Code of Criminal Procedure, 1973
  93. 86. Magistrate having jurisdiction to try offences
  94. 86A. Scales of punishment from the date of publication of this Act
  95. 87. Initiation of certain prosecution
  96. 88. Bar to transfer of trial on application of accused
  97. 89. Power of State Government to make rules
  98. 90. Power of the Board to make rules
  99. 91. Power of Board exercisable from time to time
  100. 92. Publication and effect of rules and notifications
  101. 93. Recovery of dues
  102. 94. Power of the State Government to exempt intoxicants from provisions of the Act
  103. 95. Bar of Certain Suits
  104. 96. Limitation of suits and prosecutions
  105. 97. Bar to application of Section 261 of the Bengal Municipal Act, 1884
  106. 98. Bengal Act, V of 1909 to cease to be in force, but orders, rules etc. made and licences etc. granted there under to continue
  107. 99. EXTRACTS OF AMENDING ACTS
  108. 100. THE BIHAR PROHIBITION OF INTOXICANTS ORIDNANCE, 1979

PDF: pending for this language.