Vidhi Codex

The Nagaland Excise Act 1967

The Nagaland Excise Act 1967

Tax196775 sections

This law governs the production, sale, and distribution of alcohol and intoxicating drugs throughout the state of Nagaland. It applies to everyone involved in making, bottling, or trading these substances, including individuals, clubs, and businesses. The government uses this legislation to collect revenue through taxes and duties while strictly controlling the flow of liquor and drugs to prevent misuse. By setting rules for manufacturing, denaturing, and importing these items, the Act ensures public safety and manages the state's finances related to the alcohol trade.

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  1. 1. Short title, Commencement and Extent
  2. 2. Definitions
  3. 4. Power to define “Country Liquor’ and “Foreign Liquor” respectively
  4. 5. Wholesale and retail sale
  5. 6. Saving of certain enactments
  6. 7. Appointment of officers, and the conferment, withdrawal and delegation of powers
  7. 8. Appeals
  8. 9. Restrictions on import
  9. 10. Restrictions on export and transport
  10. 11. Prohibition of import of transport
  11. 12. Passes for import, export or transport
  12. 13. Grant of Passes
  13. 14. Manufacture and preparations for manufacture permitted only under license
  14. 15. Establishment or licensing of distilleries, breweries and warehouses
  15. 16. Limit of possession, with exceptions and prohibitions in special cases
  16. 17. Prohibition of sale without license and the exceptions to such prohibition
  17. 18. Exclusive privilege of manufacture and supply
  18. 19. Manufacture and sale in cantonments
  19. 20. Duty on excisable articles
  20. 21. Method of levy of duty
  21. 22. Payment for grant of exclusive privilege
  22. 24. Section 24
  23. 25. Form and conditions of licenses, etc.
  24. 26. Counter agreement and security.
  25. 27. Technical defects, irregularities and omissions.
  26. 28. Ascertainment of local opinion.
  27. 29. Cancellation, suspension of licenses, etc. in certain cases.
  28. 30. Cancellation of licenses in other cases.
  29. 31. Surrender of license.
  30. 32. No right to renewal.
  31. 33. Measure, weights and instruments.
  32. 34. Departmental management and resale.
  33. 35. Recovery of dues.
  34. 36. Power of state-Government to make rules.
  35. 37. Inspection of places of manufacture and sale
  36. 38. Arrest, seizure and search without warrant
  37. 39. Issue of warrants
  38. 40. Search and arrest in presence of Collector or Magistrate
  39. 41. Search, seizure and arrest following upon entry without warrant, in emergent cases
  40. 42. Power to investigate
  41. 43. Powers of investigating officer
  42. 44. Production of persons arrested or articles seized
  43. 45. Police custody of article seized
  44. 46. Report of arrest, seizures and searches
  45. 47. Procedure in executing warrants and in making arrest and searches
  46. 48. Maximum period of detention
  47. 49. Bail
  48. 50. Information and aid to Excise officers
  49. 51. Obligation on landholders and others to give information in certain cases
  50. 52. The closing of retail shops for preservation of the public peace
  51. 53. Section 53
  52. 54. Unlawful possession in certain cases
  53. 55. Penalty for altering or attempting to alter any denatured spirit
  54. 56. Adulteration, etc
  55. 57. Fraud by licensee or his servant
  56. 58. Breach of rule or condition of license
  57. 59. Liability of license for offence committed by his agent
  58. 60. Import, export, transport, manufacture, sale or possession by one person on account of another
  59. 61. Consumption of intoxicants, in druggist shop
  60. 62. Vexatious search, seizure, detention or arrest or refusal of duty or cowardice on par of Excise officer
  61. 63. Punishment for allowing premises to be used for the commission of an offence
  62. 64. Offences not specially provided for
  63. 65. Attempts
  64. 66. Abetments
  65. 67. Enhanced punishment after previous conviction
  66. 68. Security for abstaining from commission of certain offences
  67. 69. Initiation of prosecution
  68. 70. Magistrates empowered to try cases under this Act
  69. 71. Presumption
  70. 72. Presumption as to offence under section 55 in certain cases
  71. 73. Presumption as to any spirit which contains any denaturant
  72. 74. Liability to confiscation
  73. 75. Procedure in regard to articles liable to confiscation
  74. 76. Power to compound offences
  75. SCHEDULE. BOND TO ABSTAIN FROM THE COMMISSION OF OFFENCE UNDER THIS ACT

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