4[Provided that if the quantity of liquor found at the time or in the course of detection of the offence under clause (a) of this section exceeds fifty bulk liters, the person guilty for such offence shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to five years and with fine of twenty thousand rupees or ten times of the loss of excise duty, whichever is higher.
(. substituted vide Rajasthan Act No. 11 of 1956. 2. Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007. 3. Omitted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007. 4. substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007. )
Where any animal, cart, vessel, raft, motor vehicle or any other means of conveyance is used in the commission of an offence under this Act, and is liable to confiscation, the owner thereof, except in case of a motor vehicle or other means of conveyance being owned by the Central Government or any 1[State Government] or any of their undertaking, shall be deemed to be guilty of such offence and such owner shall be liable to be proceeded against and punished accordingly unless he satisfies the Court that he had no reason to believe that such offence was being or likely to be committed and he had exercised due care in the prevention of the commission of such an offence.
(Inserted vide Rajasthan Act No. 07 of 2000 )
(2) Whoever omits to take reasonable precautions to prevent the mixing of any noxious substance or any substance which is likely to cause disability or grievous hurt or death to human beings, with any liquor or intoxicating drug shall, on conviction, be punishable,-
(i) if, as a result of such omission, death is caused to any person, with imprisonment for a term which may extend to ten lakh rupees;
(ii) if, as a result of such omission, disability or grievous hurt is caused to any person, with imprisonment for a term which shall not be less than two years but which may be for life, and with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees; and
(iii) in any other case, with imprisonment for a term which shall not be less than one year but which may extend to ten years, and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh and fifty thousand rupees.
(3) Whoever possesses any liquor or intoxicating drug in which any liquor or intoxicating drug in which any substance referred to in sub-section (1) is mixed, knowing that such substance is mixed with such liquor or intoxicating drug shall, on conviction, be punishable with imprisonment for a term which shall not be less than one year but which may extend to ten years, and with fine which may extend to one lakh rupees.
(Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007)
(2) Any person aggrieved by an order under sub-section (1) may, within thirty days from the date of
the order, prefer an appeal to the High Court :
Provided that no such appeal shall lie unless the amount ordered to be paid under sub-section (1) is deposited in the court which passed such order:
Provided further that the High Court may entertain the appeal after the expiry of the said period of thirty days if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time.
Whoever is a party to a criminal conspiracy to commit an offence punishable under this Act shall be punished in the same manner as if he had committed such offence.
Explanation: -
For the purposes of this section the expression "criminal conspiracy" shall have the same meaning as is in section 120-A of the Indian Penal Code, 1860 (Central Act No. 45 of 1860)."]
shall in addition to any other penalty to which he may be liable be punishable with a fine which may extend to five hundred rupees.
Whoever renders or attempts to render fit for human consumption any spirit (wherever manufactured) which has been denatured or any denatured spirituous preparation or has to his possession any denatured spirit or any denatured spirituous preparation which has been rendered fit for human consumption or in respect of which any attempt or in which any alteration has been made to render it so fit, shall be punished - with imprisonment for a term 2[which shall not be less than two years but which may extend to five years and with fine of two lakh rupees or five thousand rupees per bulk liter of denatured spirit or denatured spirituous preparation involved, whichever is higher.]]
For the purposes of this section it shall be presumed, unless and until the contrary is proved, that any spirit, which is proved on chemical analysis to contain any quantity of any of the prescribed denaturants, is or contains or has been derived from denatured spirit."]
(1.Substituted vide Rajasthan Act No. 28 of 1961. 2. Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007.
3. Added vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007. )
Whoever, without lawful authority, has in his possession any excisable article, knowing the same to have been unlawfully imported, transported, manufactured, cultivated or collected or knowing the fact that prescribed duty not to have been paid thereon, shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of twenty thousand rupees or five times of the loss of excise duty, whichever is higher:
Provided that if the quantity of liquor found at the time or in the course of detection of the offence exceeds fifty bulk litres, the person guilty for such offence shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to five years and with fine of twenty thousand rupees or ten times of the loss of excise duty, whichever is higher.]
(4. Substituted vide Rajasthan Act No. 15 of 2011 )
Whoever being the holder of a licence, permit or pass granted under this Act or being in the employ of such holder and acting on his behalf -
(a) fails to produce such licence, permit or pass on the demand of any Excise Officer or of any other officer duly empowered to make such demand: or
(b) in any case not provided for in Section 54 wilfully contravenes any rule made under Section 41 or Section 42; or
(c) wilfully does or omits to do anything in breach of any of the conditions of the licence, permit or pass not otherwise provided for in this Act:
shall be punished for each such offence with fine 2[ of five thousand rupees] five hundred rupees.
58A. Penalty for adulteration, etc., by licensed vendor or manufacturer
Whoever being the holder of a license for the sale or manufacturer of any intoxicant under this Act, or a person in the employment of such holder-
(a) mixes or permits to be mixed with intoxicant sold or manufactured by him any noxious drug or any foreign ingredient likely to add to its actual or apparent intoxicating quality, or any article prohibited by any rule made under this Act where such admixture does not amount to the offence of the adulteration under section 272 of the Indian Penal Code, 1860 (Central Act No. 45 of 1860); or
(b) sells or keeps or exposes for sale as foreign liquor, liquor which he knows or has reason to believe to be Indian made foreign liquor; or
(c) marks any bottle or the cork of any bottle, case, packing or other receptacle containing Indian made foreign liquor, or uses any bottle, case, package or other receptacle, with any mark thereon or on the cork thereof, to contain Indian made foreign liquor with the intention for causing it to be believed that such bottle, case, package or other receiptable contains foreign liquor, when such act shall not amount to the offence of using a false property mark with intention to deceive or injure any person under Section 482 of the Indian Penal Code, 1860 (Central Act No. 45 of 1860); or
(d) sells or keeps or exposes for sale any Indian made foreign liquor in a bottle, case, package or other receptacle with any mark thereon or on the cork thereof with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor, when such act shall amount to be offence of selling goods marked with a counterfeit property mark under Section 486 of the Indian Penal Code, 1860 (Central Act No. 45 of 1860); or
(e) makes any block for the purpose of counterfeiting excise adhesive labels or holograms or prepares copies by any means of such labels or holograms for the purpose of counterfeiting such labels or holograms or counterfeits excise adhesive labels or holograms or makes any block for the purpose of counterfeiting corks or capsules to be used on bottles, cases, packing or other receptacles containing Indian made foreign liquor or foreign liquor or counterfeits such corks or capsules or is in possession of counterfeit excise adhesive labels, holograms, corks, capsules or blocks or any other material to be used for counterfeiting such labels , holograms, corks, capsules,
shall, on conviction, be punished with imprisonment, —
(i) in case of first offence, for a terms which shall not be less than one year but which may extend to three years and with fine which shall not be less than ten thousand rupees but which may extend to three lakh rupees;
(ii) in case of a second or subsequent offence, for a term which shall not be less than two years b ut which may extend to five years and with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees.
Explanation.
For the purposes of this section, the expression "counterfeit" shall have the same meaning as is in Section 28 of the Indian Penal Code, 1860 (Central Act No. 45 of 1860).]
(Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007. )
59. Penalty for consumption in chemist's shop etc.
(1) If any chemist, druggist, apothecary or keeper of a dispensary allows any excisable article, who has not been bona fide medicated for medicinal purposes to be consumed on his business premises by any person not employed in his business, he shall be punished with imprisonment for a term which may extend to three months 1[and with fine] which may extend to one thousand rupees 2[xxx].
(2) If any person not employed as aforesaid, consumes any such excisable article on such premises, he shall be punished with fine which may extend to two hundred rupees.
(1. Substituted vide Rajasthan Act No. 41 of 1956.
2. Omitted vide Rajasthan Act No. 41 of 1956)
60. Penalty for Excise Officer refusing to do duty.
Any Excise Officer who without lawful excuse shall cease or refuse to perform or shall withdraw himself from the duties of his office unless expressly allowed to do so in writing by the Excise Commissioner, or unless he shall have given to his superior officer two months notice in writing if his intention to do so shall be punished with imprisonment which may extend to three months or with fine which may extend to five hundred rupees or with both.
(b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act; or
(c) vexatiously and unnecessarily detains, searches or arrests any person; he shall be punished with imprisonment for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.
If any Excise Officer unlawfully releases or abets the escape of any person arrested under this Act or acts in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or contravened or the excise revenue may be defrauded, he shall be punished with imprisonment for a term, which shall not be less than three months but which may extend to one year :
Provided that no court shall take cognizance against any officer under this section without prior permission of the State Government"].
(1. Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007. )
Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any rule or order made under this Act and not otherwise provided for therein shall be punished for each such act or omission with fine which may extend to two hundred rupees.
(1) Where an offence under this Act which has been committed by a company, every person who at the time the offence was committed was incharge of, and was responsible to the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that where a company has different establishments or branches or different units in any establishment or branch, the concerned Head or the person incharge of such establishment, branch, unit nominated by the company as responsible for excisable articles shall be liable for contravention in respect of such establishment, branch or unit:
Provided further that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-Section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or 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.
For the purposes of this section-
(a) "company" means anybody corporate and includes a firm or other association of individuals; and
(b) "director", in relation to a firm, means a partner in the firm.
(Inserted vide Rajasthan Act No. 14 of 2014. )
63. Penalty for fraud by Licensed manufacturer or vendor or his servant.
lf any Licensed manufacturer or licensed vendor or any person in his employ or acting on his behalf - (a) sell or keeps, or exposes for sale, as foreign liquor any liquor which he knows or has reason to believe to have been manufactured from rectified spirit or Country liquor; or (b) marks any bottle, case, package or other receptacle containing liquor manufactured from rectified spirit or country liquor or cork of any such bottle with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor: he shall be punishable with imprisonment for a term which may extend to three months 1[and with fine] which may extend to five hundred rupees. 1[x x x x]
(1. Substituted vide Rajasthan Act No. 41 of 1956. )
(2. Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007 )
64. Manufacture, sale or possession by one person on account of another.-
(1) When any excisable article has been manufactured or sold or is possessed by any person on account of any other person and such other person knows or has reason to believe that such manufacture or sale was, or that such possession is, on his account, the article shall for the purposes of this Act be deemed to have been manufactured, or sold by to be in the possession of such other person.
(2) Nothing in Sub-section (1) shall absolve any person who manufactures, sells or has possession of an excisable article on account of another person from liability to punishment under this Act for the unlawful manufacture, sale or possession of such article.
65. Attempt to commit offence punishable under this Act.-
Whoever attempts to commit or abets any offence punishable under this Act shall be liable to the punishment provided for the offence.
66. Enhanced punishment after previous conviction.-
[Except as provided in section 58A, if any person] after having been previously convicted of an offence punishable under this Act or under the similar provisions of any enactment repealed by this Act subsequently commits and is convicted of an offence punishable under this Act, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act:
1[x x x x]
2[Provided further that the enhanced punishment would not in any way affect the minimum sentence prescribed for 6[any offence under this Act].
(1.Omitted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007
2- Added vide Rajasthan Act No. 41 of 1958)
(1) whenever any person is convicted of an offence punishable under this Act and the Court convicting him is of the opinion that it is necessary to require such person to execute a bond for abstaining from the commission of any such offence, the Court may, at the time of passing sentence on such person, order him to execute a bond for a sum proportionate to his means, with or without sureties, for abstaining from the commission of the said offence during such period not extending three years, as it thinks fit to fix
(2) The bond shall be in the form contained in Schedule II and the provisions of the Code of Criminal Procedure, 1898 (Central Act 5 of 1898) shall, in so far as they are applicable, apply to all matters connected with such bond as if it were a bond to keep the peace ordered to be executed under Section 106 of the said Code.
(3) If the conviction is set aside in appeal or revision the bond so executed shall also become void.
(4) An order under this section may also be made by an appellate Court or by the High Court when exercising its powers of revision]
(3- Inserted vide Rajasthan Act No. 28 of 1961 )
67. 4[Cognizance of offences and credit of fines to Excise Department].
(1) No magistrate shall take cognizance of an offence punishable–
5[(a) under Section 54 or Section 54-B or Section 54-D or Section 57 or Section 59 or Section 62-A or Section 63 except on his own knowledge or suspicion or on a complaint or the report of an Excise Officer; or]
(b) under Section 55 or Section 56 6[or Section 58 or Section 58A] or Section 60 or Section 61 or Section 62 except 7[on a complaint or the] report of an officer not below the rank of the Excise commissioner or an Excise Officer 7[duly empowered] in that behalf.
(1)The report of an Excise Officer under this sub-section shall be treated for all purposes of trial to be a report made by a police officer within the meaning of Clause (b) of sub section (1) of Section 190 of the Code of Criminal Procedure 9[1973 (Central Act 2 of 1974)].
(2) Except with the special sanction of the 10[State Government] no Magistrate shall take cognizance of any offence punishable under this Act, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.
1[(3) Notwithstanding anything in any other law for the time being in force in the State, all sums realised on account of fines imposed by a Magistrate on conviction of a person for any offence under this Act, shall, on such realisation, be credited to the head of account to which the receipts of the Excise Department are credited, after deducting the expenses incurred in connection with such realisation .
(4- Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007
5- Substituted vide Rajasthan Act No. 14 of 2014.
6- Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007
7-Substituted vide Rajasthan Act No. 22 of 1958
8-Substituted & Added vide Rajasthan Act No. 28 of 1952
9-Substituted vide Rajasthan Act No. 30 of 1976
10-Substituted vide Rajasthan Act No. 38 of 1957)
1. Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007
68. Presumption as to commission of offences in certain cases. -
In every Presumption for any offence punishable under this Act, it shall be presumed 1[without further evidence] until the contrary is proved, that the accused person has committed such offence in respect of—
(a) any excisable article; or
(b) any still, utensil, implement or apparatus whatsoever 1[as are ordinarily used in] the manufacture on any such article or drug; or
(c) any materials which have undergone any process towards the manufacture of an existable article or from which any such article has been manufactured, for the possession of which he is unable to account satisfactorily. and the holder of a licence , permit or pass under this Act, shall be liable to punishment, as well as the actual offender, for any offence punishable under this Act committed by any person in his employ and acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence; Provided that no person other than the actual offender shall be punished with imprisonment except in default of payment of fine.
(1. Inserted & Added vide Rajasthan Act No. 28 of 1961 )
69. What things are liable to confiscation -
(1) Whenever an offence punishable under this Act has been committed– (a) every excisable article in respect of which such offence has been committed;
(b) every still, utensil, implement or apparatus and all materials by means of which such offence has been committed;
(c) every excisable article lawfully imported, transported, manufactured held in possession or sold along with or in addition to any excisable article liable to confiscation under Clause (a)
(d) every receptacle, package or covering in which any article as aforesaid or any materials, still, utensil, implement or apparatus is or are found together with the other contents (if any) of such receptacle or package, and
(e) every animal, cart, vessel raft or other conveyance used in carrying such receptacles or package shall be liable to confiscation 1[...]
(2) When in the trial of any offence punishable under this Act the Magistrate decides that anything is liable to confiscation 2[under clause (a) to (d) of sub-section (1)] he may order confiscation 1[:]
Provided that 4[in case of a thing other than an excisable article he may, in lieu of ordering confiscation, give] the owner of the thing liable to be confiscated an option to pay any such fine as the Magistrate think fit.
5[Provided further that, if the excisable articles seized in connection with an offence under this Act are such as cannot be legally sold in Rajasthan in the form they were seized, such excisable articles may be ordered to be confiscated by the District Excise Officer concerned, whether or not prosecution is instituted for the offence and whether or not the offence is compounded: and]
3[(2A) Where the District Excise Officer, after passing an order of confiscation under sub section (2) is of the opinion that it is expedient in the public interest so to do, he may order the confiscated excisable articles or any part thereof to be sold by public auction or to be destroyed or disposed of departmentally in accordance with the rules made by the State Government in this behalf.]
(2B) Whenever any excisable article is seized under sub-section (1), the District Excise Officer shall have, and, notwithstanding anything contained in any other law for the time being in force, any court, tribunal or other authority shall not have, jurisdiction to make order with regard to the possession, delivery, disposal and release of such property.]
(3) When anything mentioned in sub-section (1) is found in circumstances which afford reason to believe that an offence under this Act has been committed in respect or by means thereof, or when such an offence has been committed and the offender is not known or cannot be found, the Excise Commissioner may order confiscation of the same:
any) claiming any right thereto, and right thereto, and the evidence (if any) which he produces in Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person (if support of the claim:
Provided further that if the thing in question is liable to speedy and natural decay, of it the Excise Commissioner is of opinion that the sale of the thing or animal in question would be for the benefit of its owner, he may at any time direct it to be sold; and the provisions of this section shall so far as may be, apply to the net proceeds of such sale.
1[ 4) Where any means of conveyance referred to in clause (e) of sub-section (1) is seized in connection with the commission of any offence under this Act, a report of such seizure shall, without unreasonable delay, be made by the person seizing it to the Excise Commissioner or to the officer, not below the rank of the District Excise Officer, as may be duly authorised by the State Government in this behalf and whether or not a prosecution is instituted for commission of such an offence, the Excise Commissioner or the officer authorised in this behalf by the State Government, having jurisdiction over the area where the said means of conveyance was seized, may, if satisfied that the said means of conveyance was used for commission of offence under this Act, order confiscation of the said means of conveyance :]
Provided that before ordering confiscation of the said means of conveyance a reasonable opportunity of being heard shall be afforded to the owner of the said means of conveyance and if such owner satisfies the Excise Commissioner or the officer authorised by the State Government in this behalf that he had no reason to believe that such offence was being or likely to be committed and he had exercised due care in the prevention of the commission of such an offence, the Excise Commissioner or the officer authorised by the State Government in this behalf, may not confiscate the said means of conveyance:
Provided further that where such means of conveyance is owned by the Central Government or any State Government or any of their undertaking, no order of confiscation of such means of conveyance shall be passed by the Excise Commissioner or the officer authorised by the State Government in this behalf and the matter shall be referred to the State Government by the Excise Commissioner or the officer authorised by the State Government in this behalf, for making such orders regarding means of conveyance as the State Government may deem fit :
Provided also that before ordering confiscation under this sub-section the owner of the means of conveyance, referred to in clause (e) of sub-section (1), may be given an option to pay in lieu of confiscation, a fine not exceeding the market price of such means of conveyance.
5[***]
(6) Whenever any means of conveyance as referred to in clause (e) of sub-section (1) is seized in connection with Commission of an offence under this Act, the Excise Commissioner or any officer authorised in this behalf by the State Government shall have, and, notwithstanding anything contained in any law for the the time being in force any court, tribunal or other authority shall not have, jurisdiction to make order with regard to the possession, delivery, disposal, release of such means of conveyance.
(7) Where the Excise Commissioner or the officer authorised by the State Government in this behalf is of the opinion that it is expedient in public interest or for the benefit of its owner that the means of conveyance, as referred to in clause (e) of sub-section (1), seized for commission of offence under this Act be sold by public auction, he may at any time direct it to be sold.
(8) Where any means a conveyance is sold, as aforesaid, the sale proceeds thereof, after deduction of the expenses of such sale or auction or other incidental expenses relating thereto and in other cases, the means of conveyance which was seized or the amount of fine paid in lieu of its confiscation, shall—
(a) where no order of confiscation is ultimately passed by the Excise Commissioner or the officer authorised by the State Government in this behalf; or
1[(b) where an order passed in appeal so requires; or]
(c) where in a prosecution instituted for commission of offence under this Act in respect of which an order of confiscation has been made under this section, the person concerned is acquitted, be paid, returned or refunded, as the case may be, to its owner :
Provided that no interest shall be payable on the amount to be paid or refunded under this sub section.
(9) Any order of confiscation made by the Excise Commissioner or any officer authorised by the State Government in this behalf, shall not prevent the infliction of any punishment to which the person affected there by is liable under this Act.
( 1. deleted & Added vide Rajasthan Act No. 07 of 2000
2. Substituted vide Rajasthan Act No. 07 of 2000
3. Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007
4. Substituted vide Rajasthan Act No. 28 of 1961
5. Inserted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007
6. Added vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No 2(27) Vidhi/2/2006, dt 6.6.2007
1.inserted vide Rajasthan Act No. 07 of 2000
2. Deleted vide Rajasthan Act No. 15 of 2005
1. Substituted vide Rajasthan Act No. 15 of 2005)
(1) 2[Subject to such conditions and restrictions as may be prescribed], the Excise Commissioner or any other Excise Officer specially empowered by the State Government in that behalf) may accept from any person whose licence, permit or pass is liable to be cancelled or suspended under this Act, or who is reasonable suspected of having committed an offence punishable under this Act, a sum of money not exceeding 3[not less then Rs. 5000/- but not exceeding 10 times o the annual licensee fee in respect of manufacturing units/bonds and wholesale vends etc. and not more then two times exclusive privilege amount in case of liquor and beer shops along with other levies applicable from time to time] in lieu of such cancellation or suspension or by way of composition for such offence which may have been committed, as the case may be, and in all cases whatsoever in which may have been committed, as the case may be, and in all cases whatsoever in which any property 4[...] has been seized as liable to confiscation under this ACT 5[may release all such property except an excisable article on payment of the value thereof as estimated by such officer and may confiscate the excisable article]:
Provided that no such composition shall be accepted from any officer or servant of the Excise Department for any offence under this Act committed by such officer or servant.
1[Provided further that no offence of manufacture, or possession for sale of an excisable article punishable under Section 54 shall be compounded.]
(2) On the payment of such sums of money to such officer, the accused person, if in custody, shall be discharged, the property seized shall be released and no further proceedings shall be taken against such person or property in respect of such offence.
(2. Inserted vide Rajasthan Act No. 04 of 1967
3. Inserted vide Rajasthan Act No. 08 of 1998
4. Omitted vide Rajasthan Act No. 28 of 1961
5. Substituted vide Rajasthan Act No. 28 of 1961
1. Inserted vide Rajasthan Act No. 30 of 1976 )