Vidhi Codex

THE PUDUCHERRY EXCISE ACT, 1970

The PUDUCHERRY EXCISE ACT, 1970

Tax197068 sections9 chapters

The Puducherry Excise Act, 1970, is the primary legislation governing the production, manufacture, possession, import, export, and sale of intoxicating liquors and drugs within the Union territory of Puducherry. It establishes a regulatory framework for the Excise Department to oversee these activities, issue licenses, and collect excise duties. The Act is designed to control the liquor trade, ensure public safety, and generate government revenue. For ordinary citizens, it defines what is legal regarding alcohol possession and consumption, sets penalties for illegal activities like bootlegging or adulteration, and provides the legal basis for the government to regulate the sale and distribution of intoxicants.

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Chapter II ESTABLISHMENT AND CONTROL →

  1. 3Appointment of Excise Commissioner
  2. 4Appointment of Deputy Commissioner
  3. 5Appointment of Excise Inspectors and other subordinate officers
  4. 6Delegation

Chapter III IMPORT, EXPORT AND TRANSPORT →

  1. 7Import of intoxicant
  2. 8Export of intoxicant
  3. 9Prohibiting of transport of intoxicant
  4. 10Transport of intoxicant
  5. 11Permits for transport

Chapter IV MANUFACTURE, POSSESSION AND SALE →

  1. 12Manufacture etc., of excisable article prohibited except under a licence
  2. 13Possession of excisable articles in excess of the quantity prescribed
  3. 14Sale of excisable articles without licence prohibited
  4. 15Establishment of distilleries and warehouses
  5. 16Power to grant lease of right to manufacture, etc.
  6. 17Lessees permission to draw toddy
  7. 18Duties of licensees with regard to measurement and testing
  8. 19Prohibition of employment of children and of women
  9. 20Closing of shops for the preservation of public peace

Chapter V EXCISE DUTY AND COUNTERVAILING DUTY →

  1. 21Excise duty or countervailing duty on excisable articles
  2. 22Subject to such rules regulating the time, place and manner, as may be prescribed, the excise duty and countervailing duty under section 21 shall be levied in one or more of the following modes as may be prescribed, namely: -
  3. 23Excise duty in respect of grant lease
  4. 24Tax for tapping trees from whom leviable

Chapter VI LICENCES AND PERMITS →

  1. 25Form and conditions of licence, etc.
  2. 26Subject to such rules as may be prescribed, any authority granting a licence under this Act may require the licensee ---
  3. 27Technical defects, irregularities and omissions
  4. 28Powers to cancel or suspend licence, etc.
  5. 30Surrender of licence

Chapter VII Chapter VII →

  1. 32Penalty for rendering denatured spirit fit for human consumption
  2. 33Penalty for illegal possession
  3. 34Penalty for offence not otherwise provided for
  4. 36Penalty for adulteration, etc., by licensed vendor or manufacturer
  5. 37Penalty for consumption in Chemist’s shop, etc.
  6. 38Manufacture, sale or possession by one person on account of another
  7. 39Presumption as to commission of offence in certain cases
  8. 40Criminal liability of licensee for acts of servants
  9. 41Enhanced punishment after previous conviction
  10. 42Liability of certain things to confiscation
  11. 43Order of confiscation
  12. 44Compounding of offences
  13. 45Penalty on Excise Officer making vexatious search, seizure, detention or arrest
  14. 46Penalty for Excise Officer refusing to do duty
  15. 47Penalty for vexatious delay
  16. 48Penalty for abetment of escape of persons arrested, etc.

Chapter VIII DETECTION, INVESTIGATION AND TRIAL OF OFFENCES →

  1. 49Landholders, officers and others to give information
  2. 50Power to enter and inspect places of manufacture and sale
  3. 51Power to arrest without warrant, to seize articles liable for confiscation and to make searches
  4. 52Power of magistrate to issue a warrant
  5. 53Power to search without warrant
  6. 54Power of Excise Officers in matters of investigation
  7. 55Report by Investigating Officer
  8. 56Report by Excise Officer
  9. 57Arrest, search, etc., how to be made
  10. 58Security for appearance in case of arrest without warrant
  11. 59Procedure for prosecution

Chapter IX APPEALS AND REVISION →

  1. 60Appeals
  2. 61Revision

Chapter X MISCELLANEOUS →

  1. 62Recovery of Government dues
  2. 63Government lien on property of defaulters
  3. 64Recovery of dues by lessee under section 16
  4. 65Refund in cases of exported liquor
  5. 66Power of Government to exempt, etc.
  6. 67Protection of action taken under this Act
  7. 68Limitation of suits
  8. 69Offences by companies, etc.
  9. 70Power to make rules
  10. 71Repeal and savings

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