Vidhi Codex

THE PUNJAB EXCISE ACT, 1914

The Punjab Excise Act, 1914

Tax191492 sections

This law governs the production, sale, and transport of alcohol and other intoxicants across Punjab and Haryana. It was enacted to replace an older system that was difficult to control, aiming to fix issues with distribution and revenue collection. The primary purpose is to allow the government to generate income while effectively checking offenses and preventing the social harm and crime associated with excessive alcohol consumption. It establishes rules for licensing and regulating liquor businesses to mitigate their negative impact on the community.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title.
  3. 2. Repeal of enactments.
  4. 3. Definitions.
  5. 4. `Country Liquor' and `Foreign liquor'.
  6. 5. Power of State Government to declare limit of sale by retail and by wholesale.
  7. 6. Power to limit application of notifications, permits, etc, made under this Act.
  8. 7. Saving of enactments.
  9. 8. Superintendence and control of excise administration and excise officers.
  10. 9. Excise Commissioner.
  11. 10. (a) Other classes of excise officers.
  12. 11. Power to invest persons with special powers under this Act.
  13. 12. Local limits of jurisdiction.
  14. 13. Delegation
  15. 14. Appeal.
  16. 15. Revision and review.
  17. 16. Import, export and transport of intoxicants.
  18. 17. Power of State Government to prohibit import, export and transport of intoxicants.
  19. 18. Passes necessary for import, export and transport.
  20. 19. Grant of passes for import, export and transport
  21. 20. Manufacture of intoxicants prohibited except under the provisions of this Act
  22. 21. Establishment or licensing of distilleries and breweries
  23. 22. Establishment or licensing of warehouses
  24. 23. Removal of intoxicants from the distillery etc.
  25. 24. Possession of intoxicants
  26. 24-A. Possession of unused and printed lables, corks, etc. by certain persons to be punishable
  27. 25. Prohibition of possession of intoxicant unlawfully manufactured, imported etc.
  28. 26. Sale of intoxicants
  29. 27. Grant of lease of manufacture etc.
  30. 28. Manufacture and sale of liquor in military Cantonments
  31. 29. Prohibition of sale to persons under the age twenty-five years
  32. 30. Prohibition of employment of men under the age of twenty-five years and of women.
  33. 31. Duty on excisable articles.
  34. 32. Manner in which duty may be levied.
  35. 33. Payment for grant of leases.
  36. 33-A. Saving for duties being levied at commencement of the Constitution.
  37. 34. Fees for terms, conditions and form of, and duration of licences, permits and passes.
  38. 35. Grant of licence for sale.
  39. 36. Power to cancel or suspend licences, etc.
  40. 37. Power to cancel any other license.
  41. 38. Power to recover fee.
  42. 39. Power of collector to take grants under management or to resell.
  43. 40. No compensation or refund claimable for cancellation or suspension of license, etc. under this section.
  44. 41. Powers to withdraw licenses.
  45. 42. Technical irregularities in license etc.
  46. 43. No claim in consequence of refusal to renew a license etc.
  47. 44. Surrender of license.
  48. 45. Power to enter and inspect places of manufacture and sale.
  49. 46. Power of Excise Officers to investigate offences punishable under this Act.
  50. 47. Powers of arrest, seizure and detention.
  51. 48. Power of Magistrate to issue warrant for search or arrest.
  52. 49. Powers of Excise Officer to search without warrant.
  53. 49-A. Power of excise officer to obtain information.
  54. 50. Procedure relating to arrests, searches etc.
  55. 51. Police to aid excise officer.
  56. 52. Duty of landholders and others to give information.
  57. 53. Duty of officer incharge of police station to take charge of articles seized.
  58. 54. Power to close shops for the sake of public peace.
  59. 55. Measures weights and testing instruments.
  60. 56. Power of State Government to exempt intoxicants from the provision of the Act.
  61. 57. Bar of certain suits.
  62. 58. Power of State Government to make Rules.
  63. 59. Powers of Financial Commissioner to make rules.
  64. 60. Recovery of dues.
  65. 61. Penalty for offences triable by a court
  66. 61-A. Penalty for offences not triable by a court.
  67. 62. Penalty for unlawful selling to person under twenty five or employing them or women.
  68. 63. Penalty for rendering or attempting to render denatured spirit fit for human consumption.
  69. 63-A. Penalty for possession of unused and printed lables, corks etc. in contravention of Section 24-A.
  70. 64. Penalty for fraud by licensed manufacturer or vendor or his servant.
  71. 65. Penalty for certain acts by license or his servant.
  72. 66. Penalty for consumption in chemists shops etc.
  73. 67. Manufacture, sale or possession by one person on account of another.
  74. 68. Penalty for offences not otherwise provided for.
  75. 68-A. Enhanced punishment for certain offences after previous conviction.
  76. 69. Attempt to commit offences punishable under the Act.
  77. 69-A. Security for abstaining from commission of certain offences.
  78. 70. Penalty for excise officer making vexatious, search, etc.
  79. 71. Report by investigation officer for institution of proceedings.
  80. 72. Offences to be bailable.
  81. 73. Security for appearance in case of arrest without warrant.
  82. 74. 74
  83. 75. Cognizance of offences.
  84. 76. Presumption as to commission of offence in certain cases.
  85. 76-A. Presumption as to commission of offence in prosecution under Section 63 of the Act.
  86. 77. Liability of employer for offence committed by employee or Agent.
  87. 78. Confiscation of article in respect of which offence committed.
  88. 79. Further provisions for confiscation.
  89. 80. Power of excise officers to compound offences.
  90. 80-A. Imposition of penalty.
  91. 80-AA. Penalty for sale of liquor on prohibited days.
  92. 80-B. Appeal.

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