Vidhi Codex

Bare Act

The Lakshadweep Excise Regulation, 2026

Tax2026104 sections8 chapters

The Lakshadweep Excise Regulation, 2026, establishes a comprehensive legal framework for the administration of excise revenue and the control of liquor within the Union territory of Lakshadweep. It regulates the entire lifecycle of alcoholic beverages, including their manufacture, import, export, transport, and sale. The Act empowers the Administrator and appointed excise officers to issue licenses, collect duties, and enforce compliance. It defines various offences, such as illicit distillation and illegal sale, and prescribes penalties, including imprisonment and fines. By replacing the 1979 Prohibition Regulation, this law aims to modernize excise administration, ensure public safety, and secure government revenue through structured oversight.

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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 officers and staff
  4. 6Excise Administration
  5. 7Delegation and withdrawal of powers
  6. 8Investing persons with special powers
  7. 9Reward for exemplary performance

Chapter III LICENCE AND PERMIT FOR MANUFACTURE, POSSESSION, SALE, ETC., OF LIQUOR →

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

Chapter IV EXCISE REVENUE →

  1. 25Nature and components of excise revenue
  2. 26Excise duty
  3. 27Recovery of duty and levies on property of defaulter
  4. 28Interest payable for failure to pay excise revenue
  5. 29Power to reduce or waive interest in certain cases
  6. 30Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc
  7. 31Accounts and returns

Chapter V OFFENCES AND PENALTIES →

  1. 32Offences relating to manufacture, sale, import, etc
  2. 33Offences relating to manufactory or warehouse
  3. 34Offences relating to bottling of liquor for sale
  4. 35Offences relating to uses, keeps or possession, etc
  5. 36Offences relating to possessing any material or film, etc., for packing liquor
  6. 37Offences relating to sale, transport, possession or buying of liquor beyond prescribed quantity
  7. 38Punishment for not holding valid licence or permit
  8. 39Punishment for rendering denatured spirit fit for human consumption
  9. 40Punishment for mixing noxious substance with liquor
  10. 41Order to pay compensation
  11. 42Offences relating to selling Indian liquor as foreign liquor
  12. 43Punishment for possession of liquor unlawfully imported or for non-payment of duty, etc
  13. 44Punishment for allowing consumption of non-medicated liquor
  14. 45Punishment for consumption of liquor in public place
  15. 46Offences relating to consumption of liquor in public place and creates nuisance
  16. 47Offences relating to anti-social element at liquor establishments
  17. 48Offences relating to advertisement
  18. 49Punishment for abetment and conspiracy
  19. 50Punishment for employing persons under age of eighteen years or selling liquor to persons under age of twenty-one years
  20. 51Punishment for assault and obstruction
  21. 52Liability of employer for offence committed by employee or agent
  22. 53Punishment for manufacture, sale or possession by one person on account of another
  23. 54Punishment for misconduct of licence
  24. 55Offences for breach of conditions of licence
  25. 56Punishment for not submitting returns
  26. 57Punishment for non-payment of excise duty or fee
  27. 58Offences relating to false statement made in declaration or affidavit or periodic returns
  28. 59Allowing premises, etc., to be used for commission of offence
  29. 60Offences relating to attempt to commit offence
  30. 61Punishment for making vexation search, seizure, detention or arrest
  31. 62Punishment for refusing to perform or withdraw from duty
  32. 63Punishment for offences not otherwise provided for
  33. 64Presumption as to commission of offence in certain cases
  34. 65Enhanced punishment after previous conviction
  35. 66Power of Court to implead manufacturer, etc
  36. 67Commission of offence by companies
  37. 68Procedure in case of offences
  38. 69Procedure for adjudication in case of other contraventions
  39. 70Adjudicating Officer shall have due regard to the provisions of section 71.
  40. 71General provisions relating to determination of fine or penalty
  41. 72Certain things liable to confiscation
  42. 73Confiscation by Deputy Commissioner in certain cases
  43. 74Order of confiscation and destruction not to interfere with other punishment
  44. 75Provided that the samples of liquor and the photographs of the confiscated property may be preserved to meet the evidentiary requirements.

Chapter VI DETECTION, INVESTIGATION AND TRIAL OF OFFENCES →

  1. 76Power to obtain information
  2. 77Landholders, officers and others to give information
  3. 78Power of arrest, search and seizure
  4. 79Duty of police to accept seized articles
  5. 80Offences under this Regulation to be cognizable
  6. 81Certain offences to be non-bailable
  7. 82Power of Court to try cases summarily
  8. 83Security for good conduct and abstaining from committing offences

Chapter VII APPEAL AND REVISION →

  1. 84Appeals to Appellate Authority
  2. 85Procedure in appeal
  3. 86Order of Appellate Authority
  4. 87Power of Excise Commissioner to rectify mistakes apparent from record
  5. 88Revision of orders by Excise Commissioner
  6. 89Deposit of duty or fee demanded or penalty of fine levied, pending appeal
  7. 90Appeal to High Court
  8. 91Sums due to be paid notwithstanding appeal before High Court

Chapter VIII MISCELLANEOUS →

  1. 92Measures, weights and testing instruments
  2. 93Power of Administrator to declare what shall be deemed to be liquor
  3. 94Power of Administrator to regulate drinking and to enforce prohibition
  4. 95Powers of Administrator to regulate molasses, black jaggery, mahua flower, etc., to prevent misuse
  5. 96Power to regulate advertisement
  6. 97Provided that the Excise Commissioner may, at his discretion, allow such advertisement which is educative and promotes responsible drinking.
  7. 98Bar of certain suits
  8. 99Power of Administrator to make rules
  9. 100Laying before Parliament
  10. 101Power to remove difficulties
  11. 102Repeal and savings
  12. 103Regulation to override other laws
  13. 104Regulation to override custom or usage

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