Vidhi Codex

Bare Act

The Sikkim Excise Act, 1992

Tax199279 sections

The Sikkim Excise Act, 1992 regulates the import, export, transport, manufacture, sale, and possession of alcoholic liquor and intoxicants within the state of Sikkim. It applies to commercial manufacturers, distributors, retail vendors, chemists, and individual consumers across the state. The legislation establishes a framework for issuing licenses, levying excise duties, and creating designated warehouses and distilleries. It also sets age restrictions on purchasing alcohol or working in liquor establishments, prohibits sales near schools and hospitals, and empowers excise officers to conduct inspections, searches, and arrests. By standardizing excise revenue collection and curbing illegal trade, this law protects public health and maintains public order.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Power to declare what shall be deemed to be "country liquor" and "Foreign liquor" respectively
  4. 4. Wholesale and retail sale
  5. 5. Appointment of Officers and conferment, delegation of powers
  6. 6. Restrictions on import
  7. 7. Restriction on export or transport
  8. 8. Power to prohibit import, export or transport
  9. 9. Passes for import, export and transport
  10. 10. Licence required for manufacture and sale of excisable articles
  11. 11. Power of Excise Commissioner to grant licence, withdraw and cancel licence
  12. 12. Establishment of distilleries, breweries and warehouses
  13. 13. Licence required for depositing or keeping excisable article or intoxicant in warehouse or other place of storage
  14. 14. Payment of duty on removal from distillery, brewery, warehouse or other place of storage
  15. 15. Manufacture and sale of liquor in or near cantonments
  16. 16. Prohibited sites for liquor shops
  17. 17. Grant of exclusive privilege of manufacture and sale of country liquor
  18. 18. Transfer of exclusive privilege
  19. 19. Maintenance and use of measures, weights and instruments by licensed vendors and manufacturers
  20. 20. Prohibition of sale to persons apparently under the age of eighteen years
  21. 21. Prohibition of employment of persons under the age of eighteen years and of woman
  22. 22. Power to close shops temporarily
  23. 23. Power to impose duty on import, export and transport and manufacture
  24. 24. Ways of levying such duty
  25. 25. Payment for grant of exclusive privilege
  26. 26. Duty of duty on non-excisable articles and articles produced outside India
  27. 27. Terms and conditions, fee and form of, and duration of licence, permit and pass
  28. 28. Power to cancel or suspend licence, permit or pass
  29. 29. Power to withdraw licence, permit or pass
  30. 30. Counterpart agreement by licensee and security or deposit
  31. 31. Technical irregularities in licence
  32. 32. Surrender of licence to sell by retail
  33. 33. No right of renewal and compensation
  34. 34. Penalty for manufacturing any intoxicant or constructing distillery, etc.
  35. 35. Penalty for altering or attempting to alter denatured spirit
  36. 36. Penalty for adulteration by licensed manufacturer or his servant
  37. 37. Penalty for fraud by licensed manufacturer or vendor or his servant
  38. 38. Penalty for offences by licensed vendors or their servants
  39. 39. Penalty for possession of intoxicant in respect of which an offence has been committed
  40. 40. Penalty for consumption in chemist's shop etc.
  41. 41. Penalty for rendering denatured spirit fit for human consumption
  42. 42. Penalty for failure to produce licence etc., by licensee or his servant
  43. 43. Penalty for contravention of the provisions of the Act, rules and conditions of licence
  44. 44. Import, export, transport, manufacture, sale or possession by one person on account of another
  45. 45. Criminal liability of licensee for acts of servants
  46. 46. Imprisonment under section 44 or 45
  47. 47. Penalty on Excise Officer making vexatious search, seizure, detention, arrest or refusing duty, or being guilty of cowardice
  48. 48. Penalty for offences not otherwise punishable
  49. 49. Penalty for attempt to commit offence
  50. 50. Enhanced punishment after previous conviction
  51. 51. Things liable to confiscation
  52. 52. Offences by companies
  53. 53. Penalty for security for abstaining from commission of certain offences
  54. 54. Penalty for abetment
  55. 55. Penalty for selling to persons under eighteen years, or employing persons under eighteen years of age or women on premises
  56. 56. Further provision for confiscation
  57. 57. Power to compound offences
  58. 58. Power to enter and inspect, and power to test and seize measures
  59. 59. Power to arrest without warrant, to seize articles liable to confiscation and to make searches
  60. 60. Power to issue warrant of arrest
  61. 61. Power to issue search warrant
  62. 62. Power of the Magistrate to arrest or search without issuing warrant
  63. 63. Power of Excise Officer to search without a warrant
  64. 64. Information and aid to Excise Officers
  65. 65. Power of the Excise Commissioner and certain Excise Officers to investigate offences
  66. 66. Powers and duties of officers of the Excise Department
  67. 67. Production of articles seized and persons arrested
  68. 68. Custody by police of articles seized
  69. 69. Custody of seized articles
  70. 70. Report of arrest, seizures and searches
  71. 71. Execution of warrant
  72. 72. Maximum period of detention
  73. 73. Magistrate having jurisdiction to try offences
  74. 74. Initiation of certain prosecutions
  75. 75. Bar to transfer of trial on application of accused
  76. 76. Power of Government to make rules
  77. 77. Further power of Government to make rules
  78. 78. Recovery of dues
  79. 79. Power of Government to exempt intoxicants from provisions of Act

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