
1. The maximum punishment under Section 30 includes—
a. Imprisonment up to 7 years
b. Imprisonment up to 10 years
c. Imprisonment which may extend to life and fine up to ₹10 lakh
d. Fine only
2. For the first offence under Section 30, the minimum punishment is—
a. 3 years imprisonment and ₹50,000 fine
b. 5 years imprisonment and fine of at least ₹1 lakh
c. 7 years imprisonment and ₹2 lakh fine
d. 10 years imprisonment and ₹5 lakh fine
3. For the second and subsequent offences under Section 30, the punishment shall not be less than—
a. 5 years imprisonment and ₹2 lakh fine
b. 7 years imprisonment and ₹3 lakh fine
c. 10 years rigorous imprisonment and ₹5 lakh fine
d. Life imprisonment and ₹10 lakh fine
4. Section 31 of the Act deals with—
a. Penalty for unlawful manufacture of liquor
b. Commission of offence by companies
c. Powers of the Collector
d. Recovery of excise revenue
5. If an offence under the Act is committed by a company, who shall be deemed guilty?
a. Only the company
b. Only the managing director
c. The company as well as every person responsible for the conduct of its business
d. Only the employees involved
6. Persons liable for offences committed by a company include—
a. Persons in charge of and responsible for the conduct of business of the company
b. Only shareholders
c. Only auditors
d. Only government nominees
7. When a company has multiple establishments or branches, liability may fall upon—
a. Only the company chairman
b. Chief Executive and the person nominated to be in charge of that establishment or unit
c. Only the branch employees
d. Only the government authority
8. A person responsible for the conduct of business of a company may avoid punishment if—
a. He resigns from the company
b. He proves that the offence was committed without his knowledge or that he exercised due diligence to prevent it
c. The offence was committed by a subordinate employee
d. The offence was minor
9. Even if a person is not directly responsible under sub-section (1), he may still be liable if the offence occurred due to—
a. Government policy
b. Consent, connivance or neglect on the part of director, manager, secretary or other officer
c. Judicial order
d. Tax regulations
10. Under Section 31(2), which of the following officers of a company may be held liable for offences?
a. Director
b. Manager or Secretary
c. Other officer responsible for the offence
d. All of the above
11. Section 31 does NOT apply to companies where—
a. Private shareholders hold majority shares
b. Majority shareholding is held by the Central Government or any State Government
c. Foreign investors hold shares
d. The company operates in multiple states
12. Section 31 also does not apply to companies—
a. Licensed by the State Government
b. Exempted by the Board
c. Registered under the Companies Act
d. Operating distilleries
13. For the purposes of Section 31, the term “company” includes—
a. Only body corporate
b. Only government companies
c. Body corporate, firm or other association of individuals
d. Only partnership firms
14. In relation to a firm, the term “director” refers to—
a. Managing director
b. Chief executive officer
c. Partner in the firm
d. Authorized signatory
15. Section 32 of the Act deals with—
a. Licensing of distilleries
b. Presumption as to commission of offence in certain cases
c. Recovery of excise revenue
d. Powers of the Collector
16. In prosecution of an offence under this Act, the accused person must account for possession of—
a. Liquor or intoxicant
b. Material, utensil, implement or apparatus used in manufacture or storage
c. Both (a) and (b)
d. Only transport vehicles
17. If the accused fails to give a satisfactory explanation for possession of such items, the law presumes that—
a. The items belong to someone else
b. The accused is guilty of the offence unless proved otherwise
c. The case should be closed
d. The items must be returned
18. The presumption of guilt under Section 32 applies when the accused fails to—
a. Produce witnesses
b. Provide a satisfactory explanation for possession of liquor or related materials
c. Pay excise duty
d. Obtain a license
19. Under Section 32(3), if equipment, machinery, animal, vessel, cart, vehicle or premises are used in the commission of an offence—
a. They may be confiscated or sealed
b. They must be returned immediately
c. They are exempt from legal action
d. Only vehicles may be seized
20. When such equipment or premises are involved in an offence, the owner or occupier must—
a. Pay a fine immediately
b. Account satisfactorily for their use
c. Surrender the property to the court
d. Obtain a new license
21. If the owner or occupier fails to explain the use of property involved in the offence—
a. The property is returned
b. The court must dismiss the case
c. A presumption arises that the accused committed the offence
d. The case is transferred to civil court
22. The presumption under Section 32 may be rebutted when—
a. The accused proves otherwise
b. The accused refuses to testify
c. The police withdraws the case
d. The property is confiscated
23. Section 33 of the Act deals with—
a. Transport of intoxicants
b. Penalty for rendering denatured spirit fit for human consumption
c. Licensing of distilleries
d. Recovery of excise revenue
24. An offence under Section 33 is committed when a person—
a. Stores denatured spirit legally
b. Alters or attempts to alter denatured spirit to make it fit for human consumption
c. Transports spirit with permit
d. Manufactures rectified spirit with license
25. Rendering denatured spirit fit for human consumption is punishable when it is intended to be used as—
a. Beverage
b. Medicine
c. Any other form of human consumption
d. All of the above
26. Which of the following actions also constitutes an offence under Section 33?
a. Attempting to alter denatured spirit
b. Knowingly possessing altered denatured spirit
c. Both (a) and (b)
d. Transporting licensed spirit
27. The minimum imprisonment prescribed under Section 33 is—
a. 5 years
b. years
c. 10 years
d. Life imprisonment
28. The maximum imprisonment under Section 33 may extend to—
a. 14 years
b. 20 years
c. Life imprisonment
d. 10 years
29. The minimum fine prescribed under Section 33 is—
a. ₹50,000
b. ₹1,00,000
c. ₹2,00,000
d. ₹5,00,000
30. The maximum fine that may be imposed under Section 33 is—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
31. Section 34 of the Act deals with—
a. Manufacture of liquor
b. Penalty for mixing noxious substance with liquor
c. Regulation of warehouses
d. Transport of intoxicants
32. An offence under Section 34 occurs when a person—
a. Stores liquor without permit
b. Mixes or permits mixing of any noxious drug or poisonous ingredient with liquor
c. Imports liquor without license
d. Consumes liquor
33. Section 34 also penalizes making, selling or possessing preparations that—
a. Are used for medicinal purposes only
b. Serve as alcohol or a substitute for alcohol and are used for intoxication
c. Are used for industrial purposes only
d. Are non-alcoholic beverages
34. If mixing of a noxious substance with liquor results in death of a person, the punishment may include—
a. Imprisonment up to 10 years
b. Death or imprisonment for life with fine
c. Fine only
d. Community service
35. If such an act causes disability or grievous hurt, the punishment shall be—
a. Imprisonment up to 7 years
b. Rigorous imprisonment not less than 10 years and may extend to life with fine
c. Fine only
d. Imprisonment up to 5 years
36. If the act results in any other consequential injury, the punishment shall be—
a. Imprisonment not less than 8 years and may extend to life with fine
b. Imprisonment up to 3 years
c. Fine only
d. Imprisonment up to 5 years
37. If no injury results from mixing a noxious substance with liquor, the punishment shall be—
a. Imprisonment up to 5 years
b. Imprisonment not less than 8 years but may extend to 10 years with fine
c. Fine only
d. Warning by the authorities
38. The minimum fine prescribed when death occurs due to such an act is—
a. ₹1 lakh
b. ₹2 lakh
c. ₹5 lakh
d. ₹10 lakh
39. The maximum fine that may be imposed for offences under Section 34 may extend to—
a. ₹5 lakh
b. ₹7 lakh
c. ₹10 lakh
d. ₹15 lakh
40. The term “grievous hurt” used in Section 34 has the same meaning as defined in—
a. Section 300 of IPC
b. Section 320 of IPC
c. Section 375 of IPC
d. Section 420 of IPC
41. Section 36 of the Act deals with—
a. Manufacture of liquor
b. Penalty for dealing in spurious liquor
c. Transport of intoxicants
d. Licensing of distilleries
42. Which of the following acts related to spurious liquor constitutes an offence under Section 36?
a. Manufacturing
b. Possessing or storing
c. Selling, distributing or transporting
d. All of the above
43. Importing or exporting spurious liquor under Section 36 is—
a. Allowed with permission
b. Punishable under the Act
c. Only a civil offence
d. Regulated by municipal law
44. Bottling spurious liquor is—
a. Allowed for industrial use
b. Punishable under Section 36
c. Allowed with special permit
d. Not covered by the Act
45. The minimum term of imprisonment prescribed under Section 36 is—
a. 5 years
b. 7 years
c. 10 years
d. 12 years
46. The maximum punishment of imprisonment under Section 36 may extend to—
a. 20 years
b. Life imprisonment
c. 14 years
d. 10 years
47. The minimum fine prescribed under Section 36 is—
a. ₹50,000
b. ₹1,00,000
c. ₹2,00,000
d. ₹5,00,000
48. The maximum fine that may be imposed under Section 36 may extend to—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
49. Section 37 of the Act deals with—
a. Transport of intoxicants
b. Penalty for consumption of liquor
c. Licensing of distilleries
d. Excise revenue recovery
50. Under Section 37, consumption of liquor or intoxicant in contravention of the Act is—
a. Allowed with police permission
b. Punishable under the Act
c. Only a civil offence
d. Allowed inside private houses
51. Being found drunk or in a state of drunkenness at any place constitutes—
a. No offence
b. An offence under Section 37
c. Only a public nuisance offence under IPC
d. A civil offence
52. Which of the following acts are punishable under Section 37?
a. Drinking and creating nuisance or violence
b. Permitting drunken persons to assemble in one's house
c. Both (a) and (b)
d. Only drinking in public places
53. For the first offence under clauses (a) and (b), the punishment is—
a. Imprisonment for 1 year
b. Fine not less than ₹50,000 or in lieu thereof imprisonment up to 3 months
c. Fine of ₹1 lakh
d. Imprisonment up to 5 years
54. For subsequent offences under clauses (a) and (b), the punishment shall be—
a. Imprisonment not less than 1 year and may extend to 5 years with fine up to ₹1 lakh
b. Imprisonment up to 6 months
c. Fine only
d. Imprisonment up to 10 years
55. Offences under clauses (c) and (d) relate to—
a. Drinking at licensed premises
b. Creating nuisance or violence due to drunkenness or facilitating drunken assembly
c. Import of liquor
d. Manufacturing liquor
56. For offences under clauses (c) and (d), the minimum imprisonment prescribed is—
a. 3 years
b. 5 years
c. 7 years
d. 10 years
57. The maximum imprisonment for offences under clauses (c) and (d) may extend to—
a. 7 years
b. 10 years
c. 12 years
d. Life imprisonment
58. The fine prescribed for offences under clauses (c) and (d) shall be—
a. Not less than ₹50,000 and may extend to ₹2 lakh
b. Not less than ₹1 lakh and may extend to ₹5 lakh
c. Not less than ₹2 lakh and may extend to ₹10 lakh
d. Not less than ₹5 lakh and may extend to ₹10 lakh
59. Section 39 of the Act deals with—
a. Sale of medicinal preparations
b. Penalty for consumption of liquor in chemist’s shop
c. Licensing of pharmacies
d. Import of intoxicants
60. Under Section 39(1), which of the following persons may be punished for allowing consumption of liquor on business premises?
a. Chemist
b. Druggist or apothecary
c. Keeper of a dispensary
d. All of the above
61. The offence under Section 39(1) occurs when a chemist or similar person allows consumption of—
a. Any intoxicant declared by the State Government
b. Liquor not bonafidely medicated for medicinal purposes
c. Both (a) and (b)
d. Only imported liquor
62. The minimum imprisonment for a chemist allowing consumption of liquor on business premises is—
a. 5 years
b. 7 years
c. 8 years
d. 10 years
63. The maximum imprisonment for such offence under Section 39(1) may extend to—
a. 8 years
b. 10 years
c. 12 years
d. Life imprisonment
64. The minimum fine prescribed for a chemist permitting such consumption is—
a. ₹50,000
b. ₹1,00,000
c. ₹2,00,000
d. ₹5,00,000
65. The maximum fine that may be imposed under Section 39(1) may extend to—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
66. If a person consumes liquor or intoxicant on such chemist’s premises, the minimum imprisonment shall be—
a. 3 years
b. 5 years
c. 7 years
d. 10 years
67. The maximum imprisonment for the person consuming liquor on such premises may extend to—
a. 7 years
b. 10 years
c. 12 years
d. Life imprisonment
68. The minimum fine imposed on a person consuming liquor on such premises is—
a. ₹50,000
b. ₹1,00,000
c. ₹2,00,000
d. ₹5,00,000
69. Section 40 of the Act deals with—
a. Licensing of advertisements
b. Penalty for unlawful advertisement of liquor or intoxicants
c. Regulation of excise revenue
d. Transport of intoxicants
70. Under Section 40, it is an offence to advertise—
a. Only imported liquor
b. Only medicinal alcohol
c. Use of any liquor or intoxicant
d. Only country liquor
71. Unlawful advertisement under Section 40 includes—
a. Printing advertisements
b. Publishing advertisements
c. Giving advertisements in any media
d. All of the above
72. Which of the following media may be used for unlawful advertisement under Section 40?
a. Films and television
b. Social media platforms
c. Any other media
d. All of the above
73. The advertisement prohibited under Section 40 is one that—
a. Promotes industrial alcohol
b. Solicits the use of liquor or intoxicant
c. Promotes medicinal use of alcohol
d. Advertises alcohol-free beverages
74. The minimum imprisonment prescribed for unlawful advertisement under Section 40 is—
a. 1 year
b. 2 years
c. 3 years
d. 5 years
75. The maximum imprisonment under Section 40 may extend to—
a. 4 years
b. 5 years
c. 7 years
d. 10 years
76. The maximum fine that may be imposed for unlawful advertisement under Section 40 is—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
77. Under Section 40, the punishment for unlawful advertisement may include—
a. Imprisonment only
b. Fine only
c. Both imprisonment and fine
d. Any of the above depending on the case
78. Section 41 of the Act deals with—
a. Licensing of distilleries
b. Penalty for unlawful advertisement
c. Penalty for dealing in liquor on account of another person
d. Recovery of excise revenue
79. Under Section 41(1), if liquor or intoxicant is imported, exported, manufactured, transported, sold or possessed by a person on account of another person—
a. Only the person physically handling the liquor is liable
b. Only the owner of the liquor is liable
c. The person on whose account the act was done may also be deemed liable
d. No offence is committed
80. The other person becomes liable under Section 41 when he—
a. Pays for the liquor
b. Knows or has reason to believe that the act was done on his account
c. Is related to the accused
d. Owns the premises
81. Under Section 41(1), such liquor or intoxicant shall be deemed to have been—
a. Handled legally
b. Imported, exported, transported, sold or manufactured by the other person
c. Seized automatically
d. Returned to the manufacturer
82. The minimum punishment under Section 41(1) is—
a. 5 years imprisonment
b. 7 years imprisonment
c. 8 years imprisonment
d. 10 years imprisonment
83. The maximum imprisonment under Section 41(1) may extend to—
a. 10 years
b. 12 years
c. Life imprisonment
d. 7 years
84. The maximum fine that may be imposed under Section 41(1) may extend to—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
85. Under Section 41(2), the person who actually manufactures, sells or possesses intoxicant on behalf of another—
a. Is exempt from punishment
b. Is also liable for punishment under the Act
c. Is punished only with fine
d. Is liable only for civil damages
86. Section 42 of the Act deals with—
a. Suspension of licenses
b. Order by Collector to pay compensation
c. Recovery of excise duty
d. Regulation of warehouses
87. Under Section 42, the authority empowered to order payment of compensation is—
a. The State Government
b. The Excise Commissioner
c. The Collector
d. The High Court
88. The Collector may order compensation if he is satisfied that death or injury was caused due to—
a. Illegal import of liquor
b. Consumption of liquor sold at any place
c. Transport of intoxicants
d. Manufacture of liquor
89. Compensation ordered by the Collector may be payable by—
a. Only the manufacturer
b. Only the seller
c. Manufacturer and/or seller
d. Only the distributor
90. Compensation may be ordered even if the manufacturer or seller—
a. Is convicted by the court
b. Is not convicted of an offence
c. Is a government employee
d. Has paid excise duty
91. The minimum compensation payable to the legal heirs of each deceased person under Section 42 is—
a. ₹2,00,000
b. ₹3,00,000
c. ₹4,00,000
d. ₹5,00,000
92. The compensation payable for grievous hurt caused to a person under Section 42 is—
a. ₹1,00,000
b. ₹2,00,000
c. ₹3,00,000
d. ₹4,00,000
93. The compensation payable for any other consequential injury under Section 42 is—
a. ₹10,000
b. ₹20,000
c. ₹50,000
d. ₹1,00,000
94. The compensation ordered by the Collector may be recovered as—
a. Land revenue
b. Public Demand under the Public Demands Recovery Act, 1914
c. Civil damages
d. Court fees
95. Any person aggrieved by an order under Section 42(1) may file an appeal before—
a. The District Court
b. The Board of Revenue
c. The High Court
d. The Excise Commissioner
96. The appeal against the order of the Collector must be filed within—
a. 15 days
b. 30 days
c. 45 days
d. 60 days
97. An appeal under Section 42 cannot be filed unless the appellant deposits—
a. 25% of the compensation amount
b. 40% of the compensation amount
c. 50% of the compensation amount
d. Entire compensation amount
98. The High Court may entertain an appeal even after 30 days if—
a. The appellant is a government official
b. The appellant pays full compensation
c. The appellant shows sufficient cause for delay
d. The Collector permits the appeal
99. Section 43 of the Act deals with—
a. Suspension of licenses
b. Penalty for misconduct of licensees
c. Excise revenue recovery
d. Transport of intoxicants
100. Section 43 applies to—
a. Only government officials
b. Only excise officers
c. License or permit holders and persons employed by them acting on their behalf
d. Only distributors of liquor
101. An offence under Section 43 occurs if a license holder fails to—
a. Produce the license or permit on demand by an excise officer
b. Maintain transport records
c. Pay customs duty
d. Renew municipal license
102. If a license holder willfully contravenes any condition of the license or permit, the punishment under Section 43 is—
a. Fine only
b. Imprisonment not less than 5 years but may extend to 7 years with fine
c. Imprisonment up to 3 years
d. Warning by the authority
103. A license holder commits misconduct if he—
a. Fails to cooperate during inspection by an excise officer
b. Files returns on time
c. Displays license on premises
d. Pays excise duty
104. Failure to submit required returns under Section 43 is punishable with—
a. Fine only
b. Imprisonment only
c. Fine not less than ₹1 lakh and may extend to ₹10 lakh
d. Suspension of license only
105. For offences under clause (a), the punishment is—
a. Fine not less than ₹1 lakh but may extend to ₹10 lakh
b. Imprisonment up to 5 years
c. Imprisonment up to 7 years
d. Fine up to ₹50,000
106. For offences under clauses (c) and (d), the penalty may also include—
a. ₹5,000 per day for delay
b. ₹10,000 per day for subsequent delay
c. ₹20,000 per day for delay
d. ₹50,000 per day for delay
107. Clause (b) of Section 43 refers to—
a. Failure to submit returns
b. Contravention of conditions of license or permit
c. Failure to produce license
d. Failure to cooperate during inspection
108. Section 44 of the Act deals with—
a. Penalty for unlawful advertisement
b. Penalty for employing minors or women in illegal liquor trade
c. Regulation of warehouses
d. Recovery of excise revenue
109. Under Section 44(1), employing a minor below the age of eighteen years in illegal liquor trade is—
a. Allowed with permission
b. Punishable under the Act
c. Only a civil offence
d. Allowed for transport work
110. Which of the following acts involving minors or women is punishable under Section 44(1)?
a. Hiding liquor
b. Selling or transporting liquor
c. Possessing or distributing liquor
d. All of the above
111. The minimum imprisonment for employing minors or women in illegal liquor trade is—
a. 5 years
b. 7 years
c. 10 years
d. 12 years
112. The maximum imprisonment under Section 44(1) may extend to—
a. 14 years
b. 20 years
c. Life imprisonment
d. 10 years
113. The minimum fine prescribed under Section 44(1) is—
a. ₹50,000
b. ₹1,00,000
c. ₹2,00,000
d. ₹5,00,000
114. The maximum fine under Section 44(1) may extend to—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
115. Under Section 44(2), threatening, cajoling, luring, or encouraging a minor or woman to engage in illegal liquor activities is—
a. Permitted with license
b. Punishable under the Act
c. Only a civil offence
d. Not covered by the Act
116. The minimum imprisonment under Section 44(2) for such acts is—
a. 5 years
b. 7 years
c. 8 years
d. 10 years
117. The maximum imprisonment under Section 44(2) may extend to—
a. 8 years
b. 10 years
c. 12 years
d. Life imprisonment
118. Section 45 of the Act deals with—
a. Penalty for unlawful advertisement
b. Penalty for assault and obstruction of officials
c. Licensing of distilleries
d. Recovery of excise revenue
119. Section 45 applies when a person—
a. Fails to pay excise duty
b. Assaults or threatens to assault an excise officer or police officer
c. Consumes liquor in public place
d. Imports liquor illegally
120. Obstructing or attempting to obstruct which of the following officers in discharge of official duties constitutes an offence under Section 45?
a. Excise officer
b. Police officer
c. Any other officer performing official duty under the Act
d. All of the above
121. Section 45 operates notwithstanding the provisions contained in—
a. Code of Criminal Procedure, 1973
b. Indian Penal Code, 1860
c. Evidence Act, 1872
d. Police Act, 1861
122. The minimum imprisonment prescribed under Section 45 is—
a. 5 years
b. 7 years
c. 8 years
d. 10 years
123. The maximum imprisonment under Section 45 may extend to—
a. 10 years
b. 12 years
c. 14 years
d. Life imprisonment
124. The minimum fine prescribed for the offence under Section 45 is—
a. ₹50,000
b. ₹1,00,000
c. ₹2,00,000
d. ₹5,00,000
125. The maximum fine that may be imposed under Section 45 may extend to—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
126. Section 46 of the Act deals with—
a. Licensing of distilleries
b. Penalty for non-payment of duty or fee
c. Regulation of warehouses
d. Transport of intoxicants
127. An offence under Section 46 occurs when a person—
a. Imports liquor without permit
b. Fails to pay duty or fee payable under the Act
c. Stores liquor without license
d. Consumes liquor illegally
128. The duty or fee referred to in Section 46 is the duty or fee which—
a. Is payable under the Motor Vehicles Act
b. Is payable under this Act
c. Is payable under the Customs Act
d. Is payable under the Income Tax Act
129. The minimum imprisonment prescribed under Section 46 is—
a. 1 year
b. 2 years
c. 3 years
d. 5 years
130. The maximum imprisonment under Section 46 may extend to—
a. 4 years
b. 5 years
c. 7 years
d. 10 years
131. The minimum fine prescribed under Section 46 is—
a. ₹50,000
b. ₹1,00,000
c. ₹2,00,000
d. ₹5,00,000
132. The maximum fine that may be imposed under Section 46 may extend to—
a. ₹5,00,000
b. ₹7,50,000
c. ₹10,00,000
d. ₹15,00,000
133. The punishment under Section 46 includes—
a. Imprisonment only
b. Fine only
c. Both imprisonment and fine
d. Confiscation only
134. Section 47 of the Act deals with—
a. Licensing of warehouses
b. Penalty for allowing premises to be used for commission of an offence
c. Recovery of excise revenue
d. Transport of intoxicants
135. Section 47 applies to—
a. Only license holders
b. Only government officials
c. Any person having control or use of premises or conveyance
d. Only excise officers
136. A person commits an offence under Section 47 if he—
a. Rents out a building legally
b. Knowingly permits his premises to be used for committing an offence under the Act
c. Pays excise duty late
d. Applies for a license renewal