(1) This Act may be called The Rajasthan Excise Act, 1950.
(2) It extends to the whole of 1[the State of Rajasthan] 2[xxxx].
(3) It shall come into force on such date3as the 1[State Government may], by notification in the 1[Official Gazette], appoint in that behalf.
(1. Substituted vide Rajasthan Act No. 38 to 1957 )
(2. Omitted vide Rajasthan Act No. 38 of 1957. )
In this Act unless there is something repugnant in the subject or context-
(1) "Beer" includes ale, stout, porter and all other fermented liquors made from malt;
4[(2) "Abu area" means the territory comprised in the Abu Road taluka of Banaskantha district in the State of Bombay as it existed immediately before the first day of November, 1956];
5[(3) "Denatured" means mixed with such substance and by such process as may be prescribed under Section 42 in order to render any spirit unfit for human consumption whether as a beverage or as a medicine or in any other way whatsoever];
6[(3-A) "Denatured spirituous preparation" means any preparation of denatured spirit or alcohol and includes liquors, French polish and varnish prepared out of such spirit or alcohol];
(4) "Excisable Article" means and includes-
(i) Spirit, fermented liquor or any alcoholic liquor for human consumption or denatured spirit or denatured spirituous preparation, or
(ii) Any intoxicating drug, or
(iii) Stills or other appliances for distillation, or
(iv) Fermented wash or other material for distillation, or
(v) Any other article which the State Government may, from time to time declare to be an excisable article for the purposes of this Act.
7[(vi) Heritage liquor.]
(5) "Excise Commissioner" means the Excise Commissioner appointed by the 8[State Government] under this Act.
(6) "Excise Duty" means any duty of excise imposed by or under this Act on excisable articles manufactured or produced in 8[those parts of the State of Rajasthan to which this Act extends];
(7) "Excise Officer" means any officer or person 1[other than the Excise Commissioner], appointed 9[under Section 9] or invested with powers of an Excise Officer under this Act;
(8) "Excise Revenue" means revenue derived or derivable from any payment, duty, fee, tax fine (other than a fine imposed by a Court of law) or confiscation imposed or ordered under the provisions of this Act or of any other law for the time being in force relating to liquor or intoxicating drugs;
(9) "Export" Means to take out of 2[those parts of the State of Rajasthan to which this Act extends];
(10) "Fermented liquor" means wine, Pachari (Pachawai) and fermented Tari, and any other liquor that may from time to time be declared by the 3[State Government] to be fermented liquor;
(11) 4[Omitted]
(12) 5[Omitted]
(13) "Import" means to bring into 6[those parts of the State of Rajasthan towhich this Act extends]
(14) "Intoxicating drug" means-
6[(i) the leaves, small stalks and flowering or fruiting tops of the hemp plant (Cannabia Sativa) including all forms known as Bhang, Sidhi or Ganja)];
(ii) charas, that is, the resin obtained from the 8[x x x x] hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport; (iii) any mixture, with or without neutral materials, of any of the above forms of intoxicating drug, or any drink prepared therefrom; and
(iv) any other intoxicating or narcotic substance which 9[the State Government] may declare, by notification in the 9[Official Gazette], to be an intoxicating drug, such substance not being opium, coca leaf or a manufactured drug as defined in the 9[Dangerous Drugs Act, 1930 (Central Act 2 of 1930)];
10[(l4-A) "Lanced Poppy Heads" means the capsules of the opium poppy plant whether in their original form or cut, crushed or powdered, from which juice has been extracted].
(15) "Liquor" means intoxicating liquor and includes spirit of Wine, Spirit, 13[Heritage Liquor,] Wine, Tari, Pachawar, Beer and all liquid consisting of, or containing alcohol, as also any substance which the 11[State Government] may from time to time by notification in the 11[Official Gazette] declare to be liquor for the purposes of this Act;
11[(16) "Magistrate" means any Magistrate of the first class];
(17) "Manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared wholly or partly and also reinstallation and every process for the rectification, reduction, flavoring, blending or coloring of liquor; 1[(17-A) "Molasses" means the mother liquor produced in the final stage of the manufacture of sugar or Khandsari sugar by the vacuum pan process or open pan process from sugarcane or gur;]
(18) "Pachawai" means fermented rice, millet or other grain whether mixed with any liquid or not and any liquid obtained therefrom whether diluted or undiluted;
(19) "Place" includes a house, building, shop, room, booth, tent, vessel, boat, raft 2[vehicle] and enclosure;
(20) "Sale" with its grammatical variations includes any transfer otherwise than by way of gift;
(21) "Spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not;
2[(21-A) "State" or "State of Rajasthan" means the new State of Rajasthan as formed by Section 10 of the State Reorganization Act, 1956 (Central Act 37 of 1956);] 4[(21-B) "Still" includes any part thereof, and any other apparatus for distillation or manufacture of spirit;
(22) "Tari" means fermented or unfermented juice drawn form any kind of palm tree;
(23) "To bottle" means to transfer from a cask or other vessel to a bottle, jar, flask or other receptacle for the purpose of sale, whether any process of manufacture or rectification be employed or not, and bottling includes rebottling:
5[(24) "Tola" means a weight of 180 grams troy or 11.638 grams: and] (25) "Transport" means to move from one place to another within [those parts of the State of Rajasthan to which this Act extends.]
(3. Came into force w.e.f. 1-7-1950 vide Notification No. F. 49(1) S.R./50 dt. 20.06.1950, published in Pt. 1 of the Raj Gaz. No. 29 dt. 01-07-1950 4. Inserted vide Rajasthan Act No. 38 of 1957. 5. Substituted vide Rajasthan Act No. 28 of 1961. 6. Inserted vide Rajasthan Act No. 28 to 1961. 7. Inserted vide Noti. No. F. 4(30) FD/Ex/98 Date 9-7-1998 , Pub. In raj. Gaz. Extr-ordy. Part 4(Ga)(II) dated 9-7-1998 8. Substituted vide Rajasthan Act No. 38 of 1957 9. Inserted vide Rajasthan Act No. 28 of 1961. 10. Omitted vide Rajasthan Act No. 15 of 19541. Inserted vide Rajasthan Act No. 8 of 1985 2. Inserted vide Rajasthan Act No. 06 of 2007 3. Substituted vide Rajasthan Act No. 38 of 1957 4. Inserted vide Rajasthan Act No. 28 of 1961. 5. Omitted vide Rajasthan Act No. 38 of 1957. 6. Substituted vide Rajasthan Act No. 38 of 1957 7. Substituted vide Rajasthan Act No. 28 of 1957 8. Omitted vide Rajasthan Act No. 28 of 1961. 9. Substituted vide Rajasthan Act No. 38 of 1957 10. Inserted vide Rajasthan Act No. 01 of 1986 11. Substituted vide Rajasthan Act No. 38 of 1957 12. Substituted vide Rajasthan Act No. 28 of 1961 13. Inserted vide no F.4(30) FD/Ex./98 dated 09-07-1998
1. Substituted vide Rajasthan Act No. 08 of 1985 2. Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No. 2(27) Vidhi/2/2006, dt, 6.6.2007. 3. Inserted vide Rajasthan Act No. 38 of 1957 4. Inserted vide Rajasthan Act No. 28 of 1961 5. Substituted vide Rajasthan Act No. 28 of 1961 )
(1) The State Government may, by notification in the Official Gazette declare with respect either to all the territories of the State of Rajasthan to which this Act extends or to any local area comprised therein and as regards purchasers, generally or for any specified class of purchasers, generally or for any occasion, what quantity of any excisable article shall, for the purposes of this Act be the limit of sale by retail.
(2) The sale of any excisable article in any quantity in excess of the quantity declared in respect thereof under Sub-section (1) as the limit of sale by retail shall be deemed to be sale wholesale.
(6. Substituted vide Rajasthan Act No. 38 of 1957)
When any excisable article is in the possession of a person's wife, clerk or servant on account of that person, it shall, for the purpose of this Act, be deemed to be in the possession of that person.
A person employed temporarily or on a particular occasion in the capacity of a clerk or, servant is a clerk or servant within the meaning of this section.
7. Saving of enactment relating to customs. -
Nothing contained in this Act shall affect the provisions of any law relating to customs for the time being in force or any rule or order to be thereunder.