Chapter X MISCELLANEOUS

(1) The following moneys, namely: - (a) all excise revenue, (b) any loss that may accrue when, in consequence of default, a lease under section 16 has been taken under management by the Deputy Commissioner, or has been re-sold by him, and (c) of amounts due to the Government by any person on account of any contract relating to the excise revenue, may be recovered from the person primarily liable to pay the same or from his surety, if any, as if they were arrears of land revenue. (2) When a lease has been taken under management by the Deputy Commissioner, or has been resold by him, the Deputy Commissioner may recover in the manner authorised by sub-section (1), any money due to the defaulter by any lessee or assignee.

In the event of default by any person licensed or holding lease under this Act, all his distillery, brewery or warehouse or shop or premises, fittings or apparatus, and all stocks of intoxicants or materials for the manufacture of the same held in or upon any distillery, brewery, warehouse or shop or premises, shall be liable to be attached in satisfaction of any claim for excise revenue, or in respect of any losses incurred by the Government through such default and to be sold to satisfy such claim which shall be a first charge upon the sale proceeds.

Any person to whom a lease has been granted in accordance with the provisions of section 16, may, in a case where sub-letting is not forbidden by the terms of the lease, proceed against any person holding under him for the recovery of any money due in respect of such sub-lease as if it were an arrear of rent recoverable under the law for the time being in force with regard to landlord and tenant: Provided that nothing in this section shall affect the right of any such grantee to recover any such money by a civil suit.

Where excise duty has been levied in respect of the manufacture or production of any liquor in the Union territory and such liquor is subsequently exported to any other state in India and is subjected to excise or countervailing duty in that state, the Excise Commissioner may on production of proof of such payment of duty, grant refund of duty already paid to such extent as the Government may prescribe: Provided that where the Government so directs, the Excise Commissioner may, permit during such period or periods as may be specified in such direction, the export of any liquor on which excise duty is payable, on the furnishing of adequate security for payment of the excise duty due thereon; and, on production of proof of payment of countervailing duty on such liquor in any other State give rebate to the extent prescribed under this section and collect the balance of the excise duty.

The Government may, by notification, and subject to such restrictions and conditions, as may be specified in such notification, --- (a) exempt, reduce or remit either in whole or in part prospectively or retrospectively the excise duty levied under section 21 on any liquor sold, (i) for use or consumption by the members of the Armed Forces of the Union; or (ii) for use for bona fide medicinal, scientific, industrial or such like purpose; (b) exempt any intoxicant from any of the provisions of this Act, other than those of chapter V, in any specified area or for any specified period or occasion.

No suit or other legal proceedings shall lie against the Government or any Excise Officer or any other person empowered to exercise powers or to perform the functions under this Act for anything in good faith done or intended to be done under this Act.

No suit shall lie against the Government or against any Excise Officer, other than a suit by the Government, in respect of anything done or alleged to have done in pursuance of this Act, unless the suit is instituted within six months from the date of the act complained of.

(1) If the person committing of an offence under this Act, is a company, the company as well as every person in-charge of, and responsible to the company for the conduct of its business at the time of the commission of the offence shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercise all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1) where an offence under this section has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any Director, Manager, Secretary, or other officer of the Company, such Director, Manager, Secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation: - For the purposes of this section, -- (a) "company" means any body corporate and includes a firm or other association of individuals, and (b) "director", in relation to a firm, means a partner in the firm.

(1) The Government may, by notification and after previous publication, make rules to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provision, the Government may make rules --- (a) prescribing the powers and duties of Excise Officers; (b) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals; (c) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant and may, by such rules, among other matters -- (i) regulate the tapping of toddy producing trees, the drawing of toddy from such trees, the marking of same, and the maintenance of such marks, (ii) declare the process by which spirit shall be denatured and the denaturation of spirit ascertained; and (iii) cause spirit to be denatured through the agency or under the supervision of its own officers; (d) regulating the periods and localities in which, and the persons or classes of persons to whom, licences for the wholesale or retail sale of any intoxicant may be granted and regulating the number of such licences which may be granted in any local area; (e) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted for any locality; (f) regulating the time, place and manner of payment of any duty or fee and the taking of security for the due payment of any duty or fee; (g) prescribing the authority by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted, and may, by such rules, among other matters, --- (i) fix the period for which any licence or permit shall continue in force; (ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit, or the storing of any excisable article; (iii) prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;

(1) As from the commencement of this Act, any law in force in the Union territory including the Deliberations, Arrete and the Act specified in Schedule II, in so far as it makes provisions for matters covered by his Act, shall stand repealed. (2) Nothing in sub-section (1) shall affect – (a) the previous operation of the corresponding law so repealed or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the corresponding law so repealed; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the corresponding law so repealed; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. (3) Subject to the provisions of sub-section (2), anything done or any action taken (including any appointment or delegation made, notification, instruction or direction issued, any rule or form framed, certificate obtained, patent, permit or licence granted, or registration effected) under the corresponding law shall be deemed to have been done or taken under this Act.