Vidhi Codex

The Odisha Excise Act,2005

The Odisha Excise Act, 2005

Tax2005109 sections

The Odisha Excise Act, 2008 comprehensively regulates alcoholic beverages and other intoxicants throughout the state. It governs production, manufacturing, distribution, and sale of liquor while establishing the licensing system for excise revenue. The law applies to all persons and entities involved in liquor-related activities including manufacturers, traders, and transporters. It empowers government authorities with the power to enforce regulations, impose penalties for violations, and collect taxes. The Act aims to create a structured framework for controlling and managing alcohol-related activities in Odisha while generating revenue for the state government and ensuring public health and safety.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions :– In this Act, unless the context otherwise requires,
  4. 3. Powers to declare what shall be deemed to be country liquor, foreign
  5. 4. Declaration of quantity for retail and wholesale
  6. 5. Appointment, powers and functions of Excise, Commissioner, delegations and withdrawal of powers
  7. 6. Control, appeal and revision
  8. 7. Restrictions on import
  9. 8. Restrictions on export or transport
  10. 9. Power to prohibit import, export or transport
  11. 10. Passes for import, export and transport
  12. 11. Licence required for manufacture
  13. 12. Drawing of tari in notified areas
  14. 13. Establishment of distilleries, breweries or warehouses
  15. 14. Licence required for depositing or keeping intoxicant in warehouse or other place of storage
  16. 15. Payment of duty on removal from distillery, brewery, warehouse or other place of storage
  17. 16. Possession of intoxicant not obtained from a licensed vender
  18. 17. Possession of intoxicant generally
  19. 18. Licence required for sale
  20. 19. Wholesale trade in foreign liquor, India made foreign liquor and country liquor
  21. 20. Grant of exclusive privilege of manufacture and sale of foreign liquor, India made foreign liquor and country liquor or other intoxicants etc.
  22. 21. Exemption in certain cases
  23. 22. Transfer of exclusive privilege
  24. 23. Maintenance and use of measures, weights and instruments by licensed manufacturers and venders
  25. 24. Prohibitions of advertisement, etc.
  26. 25. Employment of children or women by licensed venders
  27. 26. Powers to close shops temporarily
  28. 27. Restriction on grant of licence or exclusive privilege
  29. 28. Nature and components of excise revenue
  30. 29. Excise duty and countervailing duty
  31. 30. Declaration of ex-factory and maximum retail price
  32. 31. Recovery of excise duties and levies and lien on the property of defaulter
  33. 32. Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc.
  34. 33. Accounts and returns
  35. 34. Luxury tax
  36. 35. Payment for grant of privilege
  37. 36. Regulation and levy on other goods unfit for human consumption
  38. 37. Preparation of list of places of which it is proposed to grant licences for the retail sale of spirit
  39. 38. Publication of such list
  40. 39. Time for preparation and publication of such list
  41. 40. Submission of objections and suggestions to Collector
  42. 41. Grant of licences by Collector and submission of list, objections and suggestions to Excise Commissioner
  43. 42. Decision of Excise Commissioner
  44. 43. Application of Sections 37 to 42 to licences for retail sale of intoxicants other than spirit
  45. 44. Exemptions of certain licences from Sections 37 to 43
  46. 45. Fees for terms and conditions and duration of licences, permits and passes
  47. 46. Counterpart agreement by licensee, or exclusive privilege and security or deposit
  48. 47. Power to cancel or suspend licence, permit or pass
  49. 48. Power to withdraw licences
  50. 49. Surrender of licences
  51. 50. Bar of right to renewal and to compensation
  52. 51. Departmental management or transfer
  53. 52. Penalty for un-lawful import, export, transport, manufacture, possession, sale, etc.
  54. 53. Presumption as to possession of intoxicant by the accused
  55. 54. Penalty for contravention of Section 24
  56. 55. Penalty for altering or attempting to alter any denatured spirit, etc.
  57. 56. Presumption as to offence under Section 55 in certain cases
  58. 57. Presumption as to any spirit being or containing or having been derived from denatured spirit
  59. 58. Penalty for adulteration by licenced manufacturer or vender or his servant
  60. 59. Penalty for mixing noxious substance with liquor
  61. 60. Penalty for fraud by licensed manufacturer or vender or his servant
  62. 61. Penalty for certain unlawful acts of licensed venders or their servants
  63. 62. Penalty for possession of intoxicant in respect of which an offence has been comitted
  64. 63. Penalty for consumption in chemist's shop, etc.
  65. 64. Penalty for certain acts by licensee or his servant
  66. 65. Import, export, transport, manufacture, sale or possession by one person on account of another
  67. 66. Criminal liability of licensee for acts of servants
  68. 67. Penalty on Excise Officer making vexatious search seizure, detention or arrest and refusing to do duty
  69. 68. Penalty for offences not otherwise punishable
  70. 69. Penalty for abetment and attempt to commit offence
  71. 70. Enhanced punishment after previous conviction
  72. 71. Seizure of property liable to confiscation
  73. 72. Bar of other proceedings during pendency of confiscation proceedings
  74. 73. Result of criminal proceeding not to affect the order of confiscation
  75. 74. Property when to vest in the State Government
  76. 75. Compounding of offences and releasing property liable to confiscation
  77. 76. Power to enter and inspect and power to test and seize measures, etc.
  78. 77. Power to arrest without warrant, to seize articles liable to confiscation, and to make searches
  79. 78. Power of Court to issue warrant of arrest
  80. 79. Power to search
  81. 80. Power to prevent commission of offence
  82. 81. Landholders, Officers and other to give information
  83. 82. Excise Stations
  84. 83. Powers of Excise Officers to investigate offences :– (1) The Officer in
  85. 84. Powers and duties of Excise Officers investigating offences:– (1) For
  86. 85. Provisions as to bail in offences other than non- bailable offence:
  87. 86. Report of arrests, seizures and searches :– When any Excise Officer below
  88. 87. Station within the local limits of whose jurisdiction the arrest, seizure or search was made.
  89. 88. Application of certain provisions of the Code of Criminal Procedure, 1973
  90. 89. Compensation to the victims consuming spurious liquor, etc. :– Whoever,
  91. 90. Power to make rules :– (1) The State Government may make rules to carry
  92. 91. Publication and effect of rules and notifications
  93. 92. Power of the State Government to declare what shall be deemed to be liquor
  94. 93. Power of the State Government to regulate consumption and to enforce prohibition
  95. 94. Power of the State Government to regulate molasses, black jaggery, mohua flower, etc. and to enforce prohibition
  96. 95. Recovery of dues
  97. 96. Power of State Government to exempt intoxicants from provisions of this Act
  98. 98. Certain proceedings under the Act to be judicial proceedings
  99. 99. Forfeiture of illegally acquired properties
  100. 100. Competent Authority for forfeiture of illegally acquired property
  101. 101. Submission of details of property for forfeiture
  102. 102. Issue of notice to persons likely to be affected
  103. 103. Findings of the Competent Authority
  104. 104. Forfeiture of illegally acquired property to State
  105. 105. Burden of proof to lie on the persons affected
  106. 106. Fine in lieu of forfeiture
  107. 107. Appeal on the orders of Competent Authority
  108. 108. Bar of suits and prosecution against the State and Officers
  109. 109. Repeal and savings

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