Vidhi Codex

THE MADHYA PRADESH EXCISE ACT, 1915

The MP Excise Act

Tax191594 sections

The Madhya Pradesh Excise Act, 1915, regulates the manufacture, transport, import, export, possession, and sale of liquor and intoxicating drugs across the state of Madhya Pradesh. It applies to individuals, commercial vendors, distillers, chemists, and enforcement officers operating within the state, while granting specific exemptions to Scheduled Tribes for home consumption and traditional uses. The law establishes an administrative framework for levying excise duties, granting licenses, preventing illegal brewing or adulteration, and maintaining public peace by controlling drinking establishments. This legislation matters because it secures state revenue, controls the safety and distribution of intoxicating substances, and protects public health and order.

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  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Omitted
  4. 4. Power to declare what shall be deemed to be “country liquor” and “foreign liquor”, respectively.
  5. 5. Definition of retail and wholesale sale.
  6. 6. Saving of enactment.
  7. 7. Establishment and powers thereof
  8. 7-A. Establishment of flying squads.
  9. 8. Power to prohibit import, export or transport.
  10. 9. Restriction on import, export or transport.
  11. 10. Definitions (15 to 19)
  12. 11. Passes for import, export or transport.
  13. 12. Passes issued by other authorities may be deemed passes granted under this Act.
  14. 13. Licence required for manufacture, etc. of intoxicants.
  15. 14. Establishment or licensing of distilleries and warehouses.
  16. 15. Payment of duty on removal from distillery, brewery or place of storage
  17. 16. Possession of intoxicants generally
  18. 17. Licence required for sale of intoxicant.
  19. 18. Power to grant lease of right to manufacture, etc.
  20. 19. Lessee’s permission to draw tari.
  21. 20. Manufacture and sale of liquor in Military Cantonments.
  22. 21. Duties of licensees with regard to measurement and testing
  23. 22. Prohibition of employment of male persons under the age of twenty one years and of women
  24. 23. Prohibition of sale of liquor intoxicating drug to persons under the age of twenty one years
  25. 23-A. Prohibition of Advertisements relating to liquor
  26. 24. Closing of shops for the sake of public peace.
  27. 25. Duty on excisable articles.
  28. 26. Ways of levying such duty.
  29. 27. Payment for grant of leases.
  30. 27-A. Savings for duties being levied at commencement of the Constitution
  31. 28. Form and conditions of licence etc.
  32. 28-A. Payment of supervision charges
  33. 29. Power to take security from licensee
  34. 30. Technical defects, irregularities and omissions
  35. 31. Power to canncel or suspend licence, etc.
  36. 32. Power to withdraw licences
  37. 33. Surrender of licences
  38. 33-A. Omitted
  39. 34. Penalty for unlawful manufacture, transport, possession, sale etc.
  40. 35. Penalty for altering or attempting to alter any denatured spirit or denatured spirituous preparation
  41. 36. Penalty for illegal possession
  42. 36-B. Penalty for being drunk or for purpose of drinking in a common drinking-house
  43. 36-C. Penalty for permitting a place to be used for the commission by other person of any offence punishable under Section 34, Section 35, Section 36 or Section 36-A
  44. 36-D. Execution of bond to abstain from commission of offences punishable under Section 34 or Section 36
  45. 36-E. Magistrate to require a person to show cause why he should not be ordered to execute a bond for good behaviour
  46. 36A. Penalty for opening, keeping or using any place as a common drinking house or for having care, management or control of, or for assisting in conducting, business of any such place
  47. 37. Penalty for offence not otherwise provided for
  48. 38. Penalty for certain unlawful acts of licensed vendors
  49. 38-A. Penalty on licensed manufacturer or vendor of intoxicants for mixing or permitting to be mixed with such articles any noxious drug or any foreign ingredient or any diluting or colouring substance.
  50. 39. Penalty for misconduct by licensees, etc.
  51. 40. Penalty for allowing consumption in chemist’s shop, etc.
  52. 40-A. Punishment for obstruction to, assault on officer etc.
  53. 41. Manufacture, sale or possession by one person on account of another.
  54. 42. Attempts to commit, and abatement of offences.
  55. 43. Presumption as to commission of offences in certain cases.
  56. 44. Criminal liability of licensee for acts of servants.
  57. 45. Enhanced punishment after previous conviction.
  58. 46. Liability of certain things to confiscation.
  59. 47. Order of confiscation.
  60. 47A. Section 47A
  61. 47B. Appeal against the order of confiscation
  62. 47C. Revision before the Court of sessions against the order of Appellate Authority
  63. 47D. Bar of jurisdiction of the Court under certain circumstances
  64. 48. Power of compound offences and impose penalty
  65. 48A. Special provision for the imposition of penalty by the Excise Commissioner or Collector
  66. 49. Penalty on officers making vexatious search, seizure, detention or arrest
  67. 49A. Penalty for import etc. of liquor unfit for human consumption or for altering or attempting to alter denatured spirituous preparation
  68. 49B. Section 49B
  69. 50. Land-holders and others to give information
  70. 51. Power to enter and inspect places of manufacture and sale
  71. 52. Power to arrest without warrant to seize article liable to confiscation and to make searches
  72. 53. Power of Magistrate to issue a warrant
  73. 54. Power to search without a warrant
  74. 54-A. Arrest without warrant for obstruction or assault
  75. 55. Power of Excise Officers in matters of investigation
  76. 56. Report by investigating officer
  77. 57. Report by Excise Officer
  78. 57-A. Police to take charge of articles seized
  79. 58. Arrests, searches etc., how to be made
  80. 59. Security for appearance in case of arrests without warrant
  81. 59-A. Certain offence under the Act to be non-bailable
  82. 60. Omitted
  83. 61. Limitation of prosecutions
  84. 61-F. Enforcement of the decisions of Gram Sabha
  85. 62. Power to make rules
  86. 63. Definitions
  87. 64. Recovery of Government dues
  88. 65. Exemption of members of the Scheduled Tribes from certain provisions of the Act
  89. 66. Power of Gram Sabha to regulate and prohibit manufacture sale etc. of intoxicants
  90. 67. Protection to persons acting under this Act
  91. 68. Limitation of suits
  92. 69. Repeal of enactments
  93. THE FIRST SCHEDULE. ENACTMENTS REPEALED
  94. THE SECOND SCHEDULE. Bonds to abstain from the commission of offences under Secs. 34 and 36 of the Central Provinces and Berar Excise Act, 1915

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