section 4
Powers and functions of Excise Commissioner
The Lakshadweep Excise Regulation, 2026Tax2026104 sections8 chapters
Chapter II ESTABLISHMENT AND CONTROL
Statutory text
The Excise Commissioner shall exercise and perform the following powers and functions, namely:
- (a) to regulate, control and monitor the manufacture, possession, import, export, transport, sale, purchase and consumption of liquor;
- (b) to curb illegal trade in liquor and illicit distillation;
- (c) to protect excise revenues of the Union territory and ensure prompt recovery;
- (d) to submit returns and information as required by this Regulation or the rules made thereunder, upon all matters concerning excise;
- (e) to ensure social well-being through education for responsible drinking;
- (f) to take adequate steps for imparting training to the excise staff in preventive and detective work;
- (g) to coordinate in matters covered under this Regulation with other authorities;
- (h) to introduce e-governance in various aspects of excise administration and to maintain the national network information on manufacture, possession, transport, sale, import or export of liquor. Explanation.- information and communication technology to promote efficient and cost-effective services to the public;
- (i) to submit to the Administrator an annual report on the administration of this Regulation in such form as may be prescribed; and
- (j) to perform such other functions and to exercise such other powers as may, from time to time, be entrusted or delegated to him by the Administrator.
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