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section 99

Power of Administrator to make rules

The Lakshadweep Excise Regulation, 2026
Tax2026104 sections8 chapters
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Chapter VIII MISCELLANEOUS

Statutory text
  1. (1) The Administrator may, by notification, make rules not inconsistent with the provisions of this Regulation, for carrying out the provisions of this Regulation.
  2. (2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:
    • (a) the form in which an annual report shall be submitted by the Excise Commissioner under clause (i) of section 4;
    • (b) the terms and conditions for grant of reward to the officers and employees, and informers for the work under section 9;
    • (c) the manner of registration for the purpose of manufacture of alcohol exclusively for industrial use under sub-section (2) of section 10;
    • (d) the fees, period, terms and conditions and form, for grant of licence or permit under section 11;
    • (e) the conditions for security and counterpart agreement under section 13;
    • (f) the restrictions on power of the licensing authority to suspend or cancel licence or permit under sub-section (1) of section 16;
    • (g) the terms and conditions subject to which transfer of licence or permit may be made under section 19;
    • (h) the terms and conditions for granting of licence or lease under section 20;
      • (i) the bond to be executed for removal of liquor from manufactory, warehouse, etc., under section 21;
    • (j) the terms and conditions for collection of fee for issue of licence or permit under sub-section (2), and the manner of assessment of import, export and transport duties under sub-section (3), of section 26;
    • (k) the returns, forms and the particulars and such other information to be submitted by the licensee under section 31;
    • (l) the value of liquor which may be less than or exceed under clauses (a) and (b), respectively, of section 32;
    • (m) the quantity of the liquor to be sold, transported, possessed or bought by the manufacturer under section 37;
    • (n) the period within which any major offence may be referred by the Deputy Commissioner under sub-section (2) of section 68;
    • (o) the manner of adjudication by an Adjudicating Officer under sub-section (2) of section 69;
    • (p) the guidelines for compounding under sub-section (3) and the manner in which the liquor, apparatus, vehicle or other material seized shall be disposed of under sub-section (4) of section 70;
    • (q) the manner in which any liquor, mahua flowers or molasses and any other confiscated property shall be disposed of under sub-section (7) of section 73;
    • (r) the manner and fees for disposal of confiscated property under sub-section (1) of section 75; the regulation of movement, possession and sale of molasses, black jaggery, mahua flower, etc., under section 95;
    • (t) any other matter which is to be, or may be prescribed under this Regulation.

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