Power to make rules :– (1) The State Government may make rules to carry

out the objects of this Act.

1. (2) In particular, and without prejudice to the generality of the foregoing provisions, the State Government may make rules for– (i)prescribing the powers and duties of the Excise Officers: (ii)regulating the delegation of powers by the State Government. the Excise Commissioner or Collector; (iii)declaring in what cases or classes of cases and to what authorities appeals shall lie from orders, whether original or appellate, passed under this Act

or under any rules made hereunder, and for prescribing the time and

manner for presenting and the procedure for dealing with, such appeals; (iv)regulating the import, export or transport of any intoxicant;

(v)regulating the periods for which licences for the wholesale or retail vend

of any intoxicant may be granted, and the number of such licences which may be granted for any local area; (vi)prohibiting the grant of licences for the retail sale of any intoxicant at any place or within any local area described in the rules, or for defining the places in the vicinity of which shops for the retail sale of any intoxicant shall not ordinarily be licensed;

THE ODISHA EXCISE ACT, 2008 (vii)prohibiting the grant to specified class of persons of licences for the retail sale of any intoxicant;

(viii)declaring, either generally or in respect of any area described in the rule

the persons or classes of persons to whom any intoxicant may or may not be sold; (ix)regulating the procedure to be followed and prescribing the matters to be ascertained before any licence for the wholesale or retail sale of any intoxicant is granted for any locality; (x)regulating the time, place and manner of payment of duty on intoxicants and fees under different provisions of this Act and payment of the sum under Section 29. (xi)restricting the exercise of any of the powers conferred by Sub- section

1. (1) of Section 75 and by Sections 76 and 77. (xii)declaring the Excise Officers to whom and the manner in which, information or aid should be given under Section 81; (xiii)the grant of expenses to witnesses;

(xiv)the grant of compensation for loss of time to persons released by any

Excise Officer under this Act on the ground that they have been improperly arrested and to persons charged before a Judicial Magistrate with offences punishable under this Act and subsequently acquitted; (xv)

1[prescribing the manner of fixation of fee payable in respect of any licence, permit or pass granted under this Act and the manner of storing of any intoxicant;] (xvi)

1[prescribing the nature of any other fee to be payable in respect of any intoxicant;] (xvii)

2[ x x x ] (xviii)

2[ x x x ] (xix)regulating the manufacture, supply or storage of any intoxicant and in particular and wihout prejudice to the generality of this provision, may make rules for regulating the- (a)establishment, inspection, supervision, management and control of any place for the manufacture, supply or storage of any intoxicant and the provisions and maintenance or fittings, implements and apparatus therein; (b)bottling of liquor for the purposes of sale; (c)tapping of tari-producing trees and the drawing of tari from trees; and

(d)marking of tari- producing trees in areas notified under Section

¹ Substituted vide Odisha Gazatte Ext. No. 2008, Dt. 07.11.2016

12, and maintenance of such marks; 2. Ommited vide Odisha Gazatte Ext. No. 2008, Dt. 07.11.2016

THE ODISHA EXCISE ACT, 2008 (xx)fixing the strength

1[ x x x ] or quantity in excess of or below which any

intoxicant shall not be supplied or sold and the quantity in excess of which denatured spirit shall not be possessed, and for prescribing a standard of quality for any intoxicant;

(xxi)declaring how spirit manufactured in all the States of India shall be

denatured; (xxii)causing spirit so manufactured to be denatured through the agency or under the supervision of the Government Officers; (xxiii)ascertaining whether any spirit so manufactured has been denatured; (xxiv)regulating the deposit of any intoxicant in a warehouse established,

authorized or continued under this Act, and the removal of any intoxicant

from any such warehouse or from any distillery or brewery; (xxv)prescribing the restrictions under which or the conditions on which any licence, permit or pass may be granted, and in particular and without prejudice to the generality of this provision, may make rules for- (a)prohibiting the admixture with any intoxicant of any article deemed to be noxious or objectionable; (b)regulating or prohibiting the reduction of liquor by a licensed manufacturer or licensed vendor from a higher to a lower strength; (c)prescribing the nature and regulating the arrangement of the premises in which any intoxicant may be sold, and prescribing the notices to be exposed at such premises; (d)prohibiting or regulating the employment by the licensee of any

person or class of persons to assist him in his business;

(e)prohibiting the sale of any intoxicant except for cash; (f)prescribing the days and hours during which any licensed premises may or may not be kept open, and providing for the closing of such premises on special occasions; (g)prescribing the accounts to be maintained and the returns to be submitted by licensees; and (h)tregulating the transfer of licences;

(xxvi)prescribing the particulars to be contained in licences, permits or

passes granted under this Act; (xxvii)the payment of compensation to licensees whose premises are closed under Section 26 or under any rules made under sub- clause (f) of the clause (xxv); (xxviii)providing for the destruction or other disposal of any intoxicant deemed to be unfit for use; and

(xxix)regulating the disposal of things confiscated under this Act.

1. Ommited vide Odisha Gazatte Ext. No. 2008, Dt. 07.11.2016