section 36
Power of state-Government to make rules.
The Nagaland Excise Act 1967(1) The State government may make rules for the purpose of carrying out the provisions of this Act or any law for time being in force relating to the Excise revenue. (2) In particular and without prejudice to the generality of the foregoing revisions, the State Government may make rules- (a) Prescribing the powers, duties, subordination and control of officers of the Excise Department; (b) Regulating appeals and revisions and in particular- (i) declaring the casers in which appeals shall lie under sub-section (3) of section 8; (ii) prescribing the time and manner for presenting appeals, and the procedure for dealing with appeals under sub-section (2) and under sub-section (3) of section 8; and (iii) declaring, in case not provided for by the Act, the Excise officers or classes of officers who shall for the purposes of sub-section (3) of section 8, be subordinate to, or subject to the control ;of, the several authorities specified in that sub-section; (c) Regulating the import, export, transport or possession of any intoxicant; (d) Regulating the manufacture, supply, storage or sale of any intoxicant; and in particular regulating- (i) the erection, inspection, supervision, management and control of any place for the manufacture, supply, storage, or sale of any such article; and the fittings, implements and apparatus to be maintained therein; (ii) the cultivation of the hemp plant (Connabis sativa L.), the collection of the spontaneous growth of such plant, and the preparation of any intoxicating drug from such growth; (iii) the bottling of liquor for sale; (e) Regulating the deposit of intoxicant in ware-houses and the removal of such articles from ware-house, distilleries or breweries; (f) Regulating the periods which and the persons to whom licenses for the sale of any intoxicant may be granted and providing for the selection of sites at which shops may be opened; (g) Prescribing the procedure to be followed and the matters to be ascertained before any license for such sale is granted in any local area; (h) Prescribing in the case of any intoxicant the manner in which the duty on such article shall be levied; (i) Prescribing the scale of fees or the manner fixing the fees payable in respect of any privilege, of license, permit or pass or in respect of the storing of any intoxicant; (j) Prescribing the time, place and manner of payment of any duty or fee; (k) Prescribing the restriction under and the conditions on which any license, permit or pass may be granted, and in particular providing for- (i) the prohibition of the admixture with any intoxicant of any foreign substance; (ii) the regulation or prohibition of the reduction of liquor by a license manufacturer or licensed vendor from a higher to a lower strength; (iii) the fixing of the strength, price or quality in excess of or below which any intoxicant shall not be supplied, sold, or kept or exposed for sale, the fixing of the quantity in excess of which denatured spirit shall not be possessed, and the fixing of a standard of quality for any intoxicant; (iv) the regulation or prohibition of the employment by the license-holder of any person or class of persons in or upon his business premises during business hours or to assist him in his business in any capacity whatsoever; (v) the specification of the persons or classes of persons to whom any intoxicant may or may not be sold; (vi) the prohibition of sale except for cash;
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