Jammu and Kashmir Excise Act One Liner

THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958

PREAMBLE
What is the name of the legislation?	The legislation is called the Jammu and Kashmir Excise Act, Samvat 1958.
To which Gregorian year does Samvat 1958 correspond?	Samvat 1958 corresponds to 1901 A.D.
By which body was the Act enacted?	The Act was enacted by the State Council.
Under which State Council Resolution was the Act passed?	The Act was passed under State Council Resolution No. 9 of 1901.
Who sanctioned the Jammu and Kashmir Excise Act?	The Act was sanctioned by His Highness the Maharaja Sahib Bahadur.
On which date was the Act sanctioned?	The Act was sanctioned on 4th December, 1901.
What is the territorial extent of the Act?	The Act extends to the Union Territory of Jammu and Kashmir.
What is the main purpose of the Jammu and Kashmir Excise Act?	The main purpose of the Act is to consolidate and amend the excise law.
Which laws does the Act seek to consolidate and amend?	The Act consolidates and amends laws relating to excise matters.
What substances are regulated under the Act?	The Act regulates intoxicating liquor and intoxicating drugs.
Which activities related to intoxicants are covered by the Act?	The Act covers import, export, transport, manufacture, sale, and possession of intoxicants.
Why was the enactment of the Act considered expedient?	The enactment was considered expedient to bring uniformity and clarity in excise regulation.

CHAPTER-I
PRELIMINARY AND DEFINITIONS
What does Section 1 of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 1 deals with the short title, extent, and commencement of the Act.
What is the short title of the Act?	The short title of the Act is the Jammu and Kashmir Excise Act, 1958.
To which area does the Jammu and Kashmir Excise Act, 1958 extend?	The Act extends to the whole of the Union Territory of Jammu and Kashmir.
Does the Act automatically come into force in the entire territory?	No, the Act comes into force in a local area only when notified.
Who is empowered to bring the Act into force?	The Government of the Union Territory of Jammu and Kashmir is empowered to bring the Act into force.
How is the commencement of the Act effected?	The commencement of the Act is effected by notification.
What does Section 2 of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 2 deals with the repeal of existing enactments, rules, and regulations relating to excise revenue.
From when do the existing excise enactments, rules, and regulations stand repealed?	They stand repealed from the date on which the Act comes into force in a local area.
Which laws are repealed under Section 2?	All enactments, rules, and regulations governing excise revenue in force at the time are repealed.
Does the repeal apply uniformly to the entire territory at once?	No, the repeal applies in a local area from the date the Act comes into force in that area.
What is the effect of repeal on licences already granted?	Licences granted before the commencement of the Act continue for the period for which they were granted.
Under what conditions do existing licences continue to operate?	They continue subject to the provisions of the enactments, rules, and regulations under which they were originally granted.
Does the repeal invalidate acts done before the commencement of the Act?	No, acts done before the commencement of the Act are not affected by the repeal.
Are offences committed before the Act comes into force affected by the repeal?	No, offences committed before the commencement of the Act remain unaffected.
What is the effect of repeal on proceedings commenced before the Act?	Proceedings commenced before the Act are not affected by the repeal.
Does the repeal affect claims that arose before the commencement of the Act?	No, claims arising before the commencement of the Act are not affected.
Are penalties incurred before the Act comes into force extinguished by the repeal?	No, penalties incurred before the commencement of the Act remain enforceable.
What does Section 3 of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 3 deals with interpretation
When do the definitions under Section 3 apply?	The definitions apply unless there is something repugnant in the subject or context.
What is “Excise revenue” under Section 3(1)?	Excise revenue means revenue derived or derivable from any duty, fee, tax, fine, confiscation, or penalty imposed under this Act or any other law relating to liquor or intoxicating drugs.
Does Section 3(1) include penalties arising from breach of agreement?	Yes, excise revenue includes penalties imposed consequent upon breach of any agreement under the Act.
Can excise revenue arise under laws other than this Act?	Yes, excise revenue may arise under any other law in force relating to liquor or intoxicating drugs.
Who is a “Commissioner” under Section 3(2)(a)?	A Commissioner is a person appointed by the Government to exercise the functions of Commissioner under the Act.
Who appoints the Commissioner under Section 3(2)(a)?	The Commissioner is appointed by the Government.
Who is a “Deputy Commissioner” under Section 3(2)(b)?	A Deputy Commissioner is a person appointed by the Government to exercise the functions of Deputy Commissioner under the Act in any province.
Is the Deputy Commissioner appointed by the Government?	Yes, the Deputy Commissioner is appointed by the Government.
Who is an “Excise and Taxation Officer” under Section 3(2)(c)?	An Excise and Taxation Officer is any officer or person appointed or invested with powers under the Act.
Can a person become an Excise and Taxation Officer without formal appointment?	Yes, a person may be invested with powers under the Act even without formal appointment.
What is “Denatured/Methylated Spirit” under Section 3(2-a)?	Denatured or methylated spirit means spirit effectually and permanently rendered unfit for human consumption.
What is the essential characteristic of denatured or methylated spirit under Section 3(2-a)?	It is permanently rendered unfit for human consumption.
What is “Liquor” under Section 3(3)?	Liquor means intoxicating liquor and includes spirits of wine, methylated spirits, spirits, wine, beer, and all liquids consisting of or containing alcohol.
Does the definition of liquor under Section 3(3) include methylated spirit?	Yes, methylated spirit is expressly included.
Does Section 3(3) include only alcoholic beverages?	No, it includes all liquids consisting of or containing alcohol.
Can substances other than alcoholic liquids be treated as liquor under Section 3(3)?	Yes, any substance declared by the Government by notification may be treated as liquor.
Who has the power to declare a substance as liquor under Section 3(3)?	The Government has the power to declare a substance as liquor.
How is a substance declared to be liquor under Section 3(3)?	A substance is declared to be liquor by notification.
Where must the notification under Section 3(3) be published?	The notification must be published in the Government Gazette.
Clause -3(4) Omitted
What is “Beer” under Section 3(5)?	Beer includes ale, stout, porter, cider, and all other fermented liquors usually made from malt.
Does the definition of beer under Section 3(5) include cider?	Yes, cider is expressly included in the definition of beer.
What is the common characteristic of liquors included under Section 3(5)?	They are fermented liquors usually made from malt.
What is provided under Section 3(6)?	Section 3(6) has been omitted.
What is provided under Section 3(7)?	Section 3(7) has been omitted.
What does Section 3(8) define?	Section 3(8) defines opium.
What is included as opium under Section 3(8)(i)?	Opium includes the capsules of the poppy (papaver somniferum L) in original, cut, crushed, or powdered form, whether or not juice has been extracted.
What is included as opium under Section 3(8)(ii)?	Opium includes the spontaneously coagulated juice of poppy capsules not subjected to any process other than packing and transport.
What is included as opium under Section 3(8)(iii)?	Opium includes any mixture of the specified forms, with or without neutral materials.
Does the definition of opium under Section 3(8) include mixtures with neutral materials?	Yes, mixtures with or without neutral materials are included.
What is excluded from the definition of opium under Section 3(8)?	Preparations containing not more than 0.2% morphine are excluded.
Is a manufactured drug included in the definition of opium under Section 3(8)?	No, manufactured drugs as defined under section 2 of the Dangerous Drugs Act, 1930 are excluded.
Which law is referred to for defining manufactured drugs under Section 3(8)?	Manufactured drugs are defined with reference to section 2 of the Dangerous Drugs Act, 1930.
What is an “Intoxicating drug” under Section 3(9)?	An intoxicating drug includes opium, charas, ganja, bhang, and every other preparation or admixture of the same.
Does Section 3(9) include preparations from the hemp plant?	Yes, it includes every intoxicating drink or substance prepared from any part of the hemp plant.
Are substances prepared from grain included as intoxicating drugs under Section 3(9)?	Yes, intoxicating substances prepared from grain or other material are included.
Is liquor included within the definition of intoxicating drug under Section 3(9)?	No, substances included within the term “liquor” are expressly excluded.
What is meant by “sale or selling” under Section 3(10)?	Sale or selling includes any transfer otherwise than by way of gift.
Does sale under Section 3(10) require consideration?	Yes, it includes transfers not made by way of gift, implying consideration.
What does Section 3(10-a) explain?	Section 3(10-a) explains when liquor and intoxicating drugs are deemed to be sold by retail or by wholesale.
When is liquor or an intoxicating drug deemed to be sold “by retail” under Section 3(10-a)?	It is deemed to be sold by retail when sold in quantities not exceeding the quantity fixed by rules for possession without licence, permit, or pass.
Which substances are excluded from the retail–wholesale distinction under Section 3(10-a)?	Prepared opium and dangerous drugs are excluded.
When is liquor or an intoxicating drug deemed to be sold “by wholesale” under Section 3(10-a)?	It is deemed to be sold by wholesale when sold in quantities exceeding the prescribed retail quantity.
On what basis is the retail quantity determined under Section 3(10-a)?	The quantity is determined by rules made under the Act.
What is the relevance of licence, permit, or pass in Section 3(10-a)?	The retail quantity is linked to the maximum quantity that may be possessed without a licence, permit, or pass.
What is “Import” under Section 3(11)?	Import means to bring into the territory of the Union Territory of Jammu and Kashmir from any other part of India.
What is “Export” under Section 3(12)?	Export means to take out of the territory of the Union Territory of Jammu and Kashmir to any other part of India.
What is “Transport” under Section 3(13)?	Transport means to move from one place to another within the territory of the Union Territory of Jammu and Kashmir.
Does transport under Section 3(13) include movement outside the territory?	No, transport is confined to movement within the territory of the Union Territory of Jammu and Kashmir.
What is “Manufacture” under Section 3(14)?	Manufacture includes every natural or artificial process by which any fermented, spirituous, or intoxicating liquor or intoxicating drug is produced or prepared.
Does manufacture under Section 3(14) include re-distillation?	Yes, re-distillation is expressly included within manufacture.
Does manufacture under Section 3(14) include rectification of liquor?	Yes, every process for the rectification of liquor is included.
What is “Rectification” under Section 3(15)?	Rectification includes every process whereby spirits are purified or coloured or flavoured by mixing any material with them.
Does rectification under Section 3(15) include colouring and flavouring?	Yes, rectification includes colouring or flavouring of spirits by mixing materials.
Clause 3(16)- Omitted
What is meant by “Imprisonment” under Section 3(17)?	Imprisonment includes both simple imprisonment and rigorous imprisonment.
Does Section 3(17) distinguish between types of imprisonment?	No, it expressly includes both simple and rigorous imprisonment.
What is “Molasses” under Section 3(18)?	Molasses means the heavy dark-coloured viscous liquid produced in the final stage of manufacture of gur or sugar containing fermentable sugars.
Does the definition of molasses include its solid form?	Yes, the solid form of such liquid is included.
Are products formed by adding ingredients to molasses included under Section 3(18)?	Yes, products formed by addition of ingredients that do not substantially alter its character are included.
For what purpose must the molasses be capable under Section 3(18)?	The molasses must be capable of being used for preparation of wash.
What is excluded from the definition of molasses under Section 3(18)?	Any article declared by the Government not to be molasses is excluded.
Who has the power to exclude an article from the definition of molasses?	The Government of the Union Territory of Jammu and Kashmir has the power.
How is an article excluded from the definition of molasses?	An article is excluded by notification.
Where must the notification excluding molasses be published?	The notification must be published in the Official Gazette.
What does Section 3-A of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 3-A deals with the declaration of country liquor and foreign liquor.
What power is conferred on the Government under Section 3-A?	The Government is empowered to declare what constitutes country liquor and foreign liquor.
How does the Government exercise its power under Section 3-A?	The Government exercises the power by issuing a notification.
Where must the notification under Section 3-A be published?	The notification must be published in the Government Gazette.
Does Section 3-A itself define country liquor and foreign liquor?	No, the definitions are to be declared by the Government through notification.
Are the meanings of country liquor and foreign liquor fixed under the Act?	No, their meanings depend on Government notification under Section 3-A.

CHAPTER-II
Establishment and Control
What does Section 4 of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 4 deals with the appointment of excise ad taxation authorities.
Who has the power to appoint excise authorities under Section 4(1)?	The Government has the power to appoint excise authorities.
Which officers can be appointed under Section 4(1)?	The Government may appoint Commissioners, Deputy Commissioners, and Excise and Taxation Officers.
What powers do officers appointed under Section 4(1) exercise?	They exercise such powers as may be conferred by or under the Act.
What duties do officers appointed under Section 4(1) perform?	They perform such duties as may be required by or under the Act.
What is provided under Section 4(2) notwithstanding sub-section (1)?	The Government may appoint a Joint Commissioner Enforcement.
For what purpose is a Joint Commissioner Enforcement appointed under Section 4(2)?	He is appointed to exercise such powers under the Act as may be specified.
How are the powers of the Joint Commissioner Enforcement specified under Section 4(2)?	The powers are specified by notification.
Where must the notification under Section 4(2) be published?	The notification must be published in the Government Gazette.
Can other persons be appointed to assist the Joint Commissioner Enforcement?	Yes, the Government may appoint other persons to assist him as it deems fit.
What does Section 4-A of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 4-A deals with delegation of powers conferred under Section 4.
Who may delegate powers under Section 4-A(1)?	The Government may delegate powers under Section 4-A(1).
Which powers may be delegated under Section 4-A(1)?	Any of the powers conferred by Section 4 may be delegated.
To whom can the powers under Section 4 be delegated?	The powers may be delegated to any of the officers named in Section 4.
What additional authority may be granted along with delegated powers?	The officers may be empowered to appoint other servants necessary for carrying out the Act.
What is the purpose of appointing servants under Section 4-A(1)?	The appointment is for carrying out the provisions of the Act.
Who may suspend or dismiss a person appointed under delegated power?	The officer who appointed such person may suspend or dismiss him.
Under which provision is suspension or dismissal provided?	Suspension or dismissal is provided under Section 4-A(2).
Does the Government directly suspend persons appointed under delegated power?	No, the appointing officer has the power to suspend or dismiss.
Is the power of suspension linked to the power of appointment?	Yes, the power of suspension or dismissal lies with the appointing authority.
What does Section 4-B of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 4-B deals with the superintendence and control of the excise administration and excise officers.
Subject to whose control does the excise administration function under Section 4-B(1)?	The excise administration functions subject to the control of the Government.
In whom does the general superintendence and administration of excise matters vest under Section 4-B(1)?	The general superintendence and administration vest in the Commissioner.
What is the scope of the Commissioner’s superintendence under Section 4-B(1)?	It extends to all matters relating to excise.
Can the Government alter the vesting of superintendence under Section 4-B(1)?	Yes, the Government may direct otherwise by notification.
Is the Commissioner’s authority under Section 4-B(1) absolute?	No, it is subject to Government control and any notification issued by the Government.
How can the Government modify the general rule under Section 4-B(1)?	The Government may modify it by issuing a notification.
Subject to whose superintendence does the Deputy Commissioner exercise control under Section 4-B(2)?	The Deputy Commissioner exercises control subject to the general superintendence and control of the Commissioner.
Whom does the Deputy Commissioner control under Section 4-B(2)?	The Deputy Commissioner controls all Excise and Taxation Officers in his division.
Is the Deputy Commissioner’s control under Section 4-B(2) absolute?	No, it is subject to the control of the Commissioner and directions of the Government.
Can the Government alter the control structure under Section 4-B(2)?	Yes, the Government may direct otherwise by notification.
What is the territorial scope of the Deputy Commissioner’s control under Section 4-B(2)?	The control extends to Excise and Taxation Officers within his division.
What does Section 4-C of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 4-C deals with appeals.
From whose order does an appeal lie to the Deputy Commissioner under Section 4-C(i)?	An appeal lies to the Deputy Commissioner from an order passed by an Excise and Taxation Officer.
From whose order does an appeal lie to the Commissioner under Section 4-C(ii)?	An appeal lies to the Commissioner from an order passed by a Deputy Commissioner in exercise of original jurisdiction.
Does an appeal lie from every order of the Deputy Commissioner?	No, it lies only from orders passed in exercise of original jurisdiction.
What is the limitation period for filing an appeal under Section 4-C?	The limitation period is sixty days.
From which date is the limitation period calculated?	The limitation period is calculated from the date of the order.
Is the right of appeal under Section 4-C subject to any condition?	Yes, the appeal must be preferred within the prescribed period of sixty days.
Can an appeal be filed after sixty days under Section 4-C?	No, an appeal must be filed within sixty days as prescribed.
What does Section 4-D of the Jammu and Kashmir Excise Act, 1958 deal with?	Section 4-D deals with revision and review.
What power is conferred on the Commissioner under Section 4-D(1)?	The Commissioner is empowered to call for records of proceedings for revision.
Can the Commissioner act suo moto under Section 4-D(1)?	Yes, the Commissioner may act suo moto at any time.
Can the Commissioner exercise revisional power on an application?	Yes, the Commissioner may exercise revisional power on an application made to him.
Whose proceedings can be called for under Section 4-D(1)?	Proceedings pending before or disposed of by any authority subordinate to the Commissioner.
For what purpose can records be called for under Section 4-D(1)?	To satisfy himself about the legality or propriety of the proceedings or any order.
What orders can the Commissioner pass after revision?	The Commissioner may pass such orders as he deems fit.
What is the limitation period for filing an application for revision under Section 4-D(1)?	The limitation period is ninety days.
From which date is the ninety-day period calculated?	It is calculated from the date of taking of the proceeding or passing of the order.
Who has the power of review under Section 4-D(2)?	The authority which passed the order has the power of review.
Can an authority review the order of its predecessor?	Yes, an authority may review its own order or that of its predecessor.
Can review be exercised suo moto?	Yes, review may be exercised suo moto.
Can an aggrieved party seek review under Section 4-D(2)?	Yes, review may be sought at the instance of the aggrieved party.
Can an order passed in review be reviewed again by the same authority?	No, an order passed in review is not subject to further review by the same authority.
When is a review petition by an aggrieved party admissible?	It is admissible when statutory grounds for review are satisfied.
What are the grounds for review under Section 4-D(2)(a)?	Existence of new facts or circumstances warranting reconsideration.
What is the ground for review under Section 4-D(2)(b)?	A mistake or error apparent on the face of the record.
What is the ground for review under Section 4-D(2)(c)?	Any other sufficient reason.
When can an application for review be preferred under Section 4-D(3)?	An application for review may be preferred before submission of an appeal.
To whom can an application for review under Section 4-D(3) be made?	The application for review is made to the authority which passed the original order.
Who can apply for review under Section 4-D(3)?	A person against whom an order has been passed.
On what grounds can review be sought under Section 4-D(3)?	Review can be sought due to a mistake or error apparent on the face of the record or for any other sufficient reason.
Is filing of an appeal a prerequisite for seeking review under Section 4-D(3)?	No, review may be sought before submission of an appeal.
What is the period of limitation for filing an application for review under Section 4-D(4)?	The period of limitation is thirty days.
From which date is the limitation period for review calculated?	The limitation period runs from the date of the order sought to be reviewed.
What safeguard is provided under Section 4-D(5)?	No adverse order shall be passed without giving a reasonable opportunity of being heard.
Whose rights are protected under Section 4-D(5)?	The rights of any person upon whom an obligation is imposed by or under the Act.
Does Section 4-D(5) require a hearing before passing every order?	It requires a hearing only where the order adversely affects a person’s rights.
What is meant by reasonable opportunity of being heard under Section 4-D(5)?	It means giving the affected person a fair chance to present his case before an adverse order is pas

CHAPTER III
IMPORT, EXPORT AND TRANSPORT
What does Section 5 deal with?	It deals with the import of liquor and intoxicating drugs.
Under what conditions can liquor or intoxicating drugs be imported under Section 5?	Liquor or intoxicating drugs may be imported only after payment of the duty payable under the Act or execution of a bond for such payment, and in compliance with such conditions as the Government may impose.
What does Section 6 deal with?	Section 6 deals with export of liquor or intoxicating drugs.
Under what conditions can liquor or intoxicating drugs be exported from the Union territory of Jammu and Kashmir?	Liquor or intoxicating drugs can be exported only if they have been lawfully imported or manufactured in the Union territory of Jammu and Kashmir and their export is permitted by the competent authority on payment of the prescribed fee or duty under the law in force.
What does Section 7 deal with?	Section 7 deals with prohibition of transport of liquor, opium or intoxicating drugs.
When and how can transport of liquor or intoxicating drugs be prohibited under this Act?	The Government may, by notification in the Government Gazette, prohibit the transport of liquor or intoxicating drugs from one local area to another local area.
What does Section 8 deal with?	Section 8 deals with the requirement of a permit for transport of liquor or intoxicating drugs.
Under what circumstances does Section 8 prohibit transport without a permit?	Under Section 8, no liquor or intoxicating drug exceeding such quantity as the Government may from time to time prescribe by notification, either generally for the whole Union territory of Jammu and Kashmir or for any local area, shall be transported unless it is accompanied by a permit issued under the provisions of the next following section.
What exception is provided under the proviso to Section 8 regarding permits?	The proviso to Section 8 provides that in the case of foreign liquor transported for bona fide private consumption or for sale at any place where the sale of such liquor is duly licensed or permitted under the Act, the requirement of a permit shall be dispensed with unless the Government, by notification, otherwise directs with respect to any local area.
What does Section 9 deal with?	Section 9 deals with the grant of permits for the transport of liquor or intoxicating drugs.
Who is competent to issue permits under Section 9?	Under Section 9, permits for the transport of liquor or intoxicating drugs may be issued by the Commissioner or by any person duly empowered in that behalf by the Commissioner.
What types of permits are contemplated under Section 9?	Section 9 provides that permits for transport shall be either general permits for definite periods and kinds of liquor or intoxicating drugs, or special permits for specified occasions and particular consignments only.
What does Section 10 deal with?	Section 10 deals with the particulars to be specified in permits for transport of liquor or intoxicating drugs.
What particulars must be specified in a permit under Section 10?	A permit under Section 10 must specify the name of the person authorised to transport liquor or intoxicating drugs, the period for which the permit is in force, the quantity and description of liquor or intoxicating drugs, and any other particulars prescribed by the Government.
To whom can general permits be granted and what do they cover under Section 10?	Under Section 10, general permits shall be granted only to persons licensed under this Act and shall cover any quantity of liquor or intoxicating drugs transported at any one time within the quantity specified in the permit.
To whom do permits extend under Section 10?	Permits under Section 10 extend to and include servants and other persons employed by the grantees and acting on their behalf.

CHAPTER IV
MANUFACTURE, POSSESSION AND SALE
What does Section 11 deal with?	Section 11 deals with prohibition of manufacture of liquor or intoxicating drugs except under the provisions of the Act.
What activities are prohibited under Section 11 without a licence?	Section 11 prohibits manufacture of liquor or intoxicating drugs, cultivation of hemp, coca or poppy plants, collection of spontaneous growth of hemp, construction or working of distilleries or breweries, and possession or use of any material, still, utensil or apparatus for manufacture, except under the authority and conditions of a licence granted by the Commissioner.
What powers are reserved to the Government under Section 11?	Under Section 11, the Government may by notification exempt any local area from licence requirements for bona fide home consumption or for cultivation/manufacture for sale to licensed vendors, and may at any time restrict or prohibit manufacture, possession or sale of any kind of liquor or intoxicating drugs in any local area of the Union territory of Jammu and Kashmir.
What does Section 11-A deal with?	Section 11-A deals with licensing for export, import, transport, sale or possession of molasses.
What is the prohibition and licensing requirement regarding molasses under Section 11-A?	Under Section 11-A, no person shall export, import, transport, sell or possess any quantity of molasses except under a licence.
Who is authorised to grant licences for molasses under Section 11-A?	Under Section 11-A, the Government may by order authorise the Excise Commissioner or any other officer subordinate to him to grant licences for export, import, transportation, sale or possession of molasses.
What does Section 12 deal with?	Section 12 deals with prohibition on possession of liquor or intoxicating drugs in excess of the quantity prescribed by the Government.
What is the restriction on possession under Section 12 and what are the exceptions?	Under Section 12, no person shall possess liquor or intoxicating drugs in excess of the quantity prescribed by the Government by notification unless he is licensed by the Commissioner to collect, cultivate, manufacture or sell the same, or holds a pass from the Commissioner in that behalf.
What does Section 12-A deal with?	Section 12-A deals with prohibition on possession of unused or printed labels, corks, capsules and seals by unauthorised persons.
What is prohibited under Section 12-A?	Section 12-A prohibits possession of any unused and printed label, cork, capsule or seal approved by the Commissioner for use by licensed distilleries or breweries, and also prohibits possession of any imitation of such approved labels, corks, capsules or seals.
Who are exempted from the prohibition under Section 12-A?	The prohibition under Section 12-A does not apply to persons licensed to establish or work in a distillery or brewery, persons in charge of the Jammu and Kashmir Excise Department Warehouse at Jammu or Srinagar, or persons who manufacture or print such labels, corks, capsules or seals in execution of an order received from such authorised persons.
What does Section 13 deal with?	Section 13 deals with the establishment, licensing and discontinuance of distilleries, breweries and warehouses.
What powers does the Commissioner have under Section 13(1)?	Under Section 13(1), the Commissioner may, with prior approval of the Government, establish or license warehouses for deposit of intoxicants without payment of duty, discontinue such warehouses, establish or license distilleries or breweries for manufacture of liquor or beer, and discontinue any such distillery or brewery.
What restriction is imposed on removal of intoxicants under Section 13(2)?	Under Section 13(2), no intoxicant shall be removed from any distillery, brewery or warehouse established or licensed under the Act unless the duty payable, if any, has been paid.
What does Section 14 deal with?	Section 14 deals with prohibition on sale of liquor or intoxicating drugs without a licence.
What is the general rule and what are the exceptions under Section 14?	Under Section 14, no liquor or intoxicating drug shall be sold without a licence from the Commissioner, except that a person licensed under Section 11 to cultivate the hemp plant may sell specified portions of the plant without a licence to licensed dealers or authorised officers, and the section does not apply to sale of foreign liquor lawfully procured for private use and sold upon quitting a station or after the death of such person.
What does Section 14-A deal with?	Section 14-A deals with regulation of the sale of country liquor in the Union territory of Jammu and Kashmir.
How is the sale of country liquor regulated under Section 14-A(1)?	Under Section 14-A(1), notwithstanding anything contained in any other law or court order, the Government shall regulate the sale of country liquor by auctioning or operating departmental vends on such conditions and for such period as it deems fit, with existing departmental shops continuing as specified by Government order.
What is the effect of prior agreements or orders under Section 14-A(2)?	Under Section 14-A(2), any agreement, instrument, letter of intent or order relating to manufacture, bottling or sale of country liquor executed or issued before commencement of the Jammu and Kashmir Excise (Amendment) Ordinance, 1985 is deemed to be without effect.
What does Section 15 deal with?	Section 15 deals with grant of exclusive or other privileges for manufacture and sale of country liquor or intoxicating drugs.
What privileges may the Government grant under Section 15 and on what terms?	Under Section 15, the Government may grant to any person, on such conditions and for such period as it deems fit, the exclusive or other privilege of manufacturing or supplying by wholesale, selling by retail, or both manufacturing/supplying by wholesale and selling by retail any country liquor or intoxicating drug within any local area.
What is mandatory before exercising any privilege granted under Section 15?	No grantee of a privilege under Section 15 shall exercise such privilege unless he has received a licence in that behalf from the Commissioner.

CHAPTER-V
DUTIES
What does Section 16 deal with?	Section 16 deals with levy of duty on liquor or intoxicating drugs.
When and on what liquor or intoxicating drugs can duty be levied under Section 16?	Under Section 16, the Government may levy duty on all liquor and intoxicating drugs manufactured in the Union territory of Jammu and Kashmir or imported into or exported from the Union territory, of such amount as may be prescribed from time to time.
What power of exemption does the Government have under Section 16?	Under Section 16, the Government may lawfully exempt any liquor or intoxicating drug from any duty to which it may otherwise be liable under the Act.
What does Section 16-A deal with?	Section 16-A deals with approval of labels for liquor.
What is the requirement regarding labels under Section 16-A?	Under Section 16-A, no liquor, whether manufactured in or imported into the Union territory of Jammu and Kashmir, shall be purchased, stored or sold unless the label of such brand is approved by the Commissioner subject to conditions laid down by him and on payment of such fee as the Government may notify in the Official Gazette from time to time.
What does Section 17 deal with?	Section 17 deals with the modes by which duty on liquor or intoxicating drugs may be imposed.
What are the modes of levy of duty under Section 17(a) and (b)?	Under Section 17, duty may be levied by excise on spirits or beer based on quantity produced, issued from distillery, brewery or warehouse, or imported into or exported from the Union territory of Jammu and Kashmir, and in case of intoxicating drugs, on quantity produced or manufactured, passed out of warehouse, or on the acreage cultivated.
What other modes of levy of duty are provided under Section 17(c) to (f)?	Under Section 17, duty may also be levied by payment of consideration for grant of exclusive or other privileges of manufacture or sale, by fees on licences for manufacture or sale, by transport duties as directed by the Government, and by duty on bottling of liquor.
What does Section 18 deal with?	Section 18 deals with farming of duties leviable under the Act.
How may duties be farmed and what is required of duty farmers under Section 18?	Under Section 18, all or any duties leviable in any local area may, with the sanction of the Government, be farmed subject to prescribed payments and conditions, and every farmer of duties shall take out a licence from the Commissioner.
What does Section 19 deal with?	Section 19 deals with letting or assignment of exclusive or other privileges by a grantee or farmer.
Under what conditions may a privilege be let or assigned under Section 19?	Under Section 19, in the absence of any contract or condition to the contrary, a grantee of an exclusive or other privilege may let or assign the whole or any part of the privilege, but the lessee or assignee shall not exercise any rights unless a licence is applied for by the grantee or farmer and granted by the Commissioner.

CHAPTER-VI
LICENCES, ETC
What does Section 20 deal with?	Section 20 deals with the forms, fees, period, conditions and particulars of licences and permits.
What matters govern the grant of licences or permits under Section 20(1)?	Under Section 20(1), every licence or permit shall be granted on payment of prescribed fees, for a prescribed period, subject to prescribed restrictions and conditions, and in a prescribed form containing prescribed particulars as directed by the Government.
What power of delegation is provided under Section 20(2)?	Under Section 20(2), the Government may by order delegate all or any of its powers under sub-section (1) to the Commissioner subject to such conditions as may be specified.
What does Section 21 deal with?	Section 21 deals with execution of counterpart agreements and furnishing of security by licensees.
What obligations may be imposed on licensees under Section 21?	Under Section 21, every person taking out a licence may be required to execute a counterpart agreement consistent with the licence and to furnish such security for performance of the agreement as the Commissioner may require.
What does Section 22 deal with?	Section 22 deals with the power of the Commissioner to cancel or suspend licences or permits.
On what grounds may a licence or permit be cancelled or suspended under Section 22?	Under Section 22, the Commissioner may cancel or suspend a licence or permit if the fee or duty is not duly paid, if there is breach of any term or condition by the holder or persons acting on his behalf, if the holder is convicted of an offence under this Act or any excise law or any cognizable or non-bailable offence, if cancellation or suspension is sought in writing by the holder of an exclusive privilege or farmer of duties on whose application the licence was granted, if the licence conditions permit cancellation or suspension at will, or if the holder resorts to illegal transportation of liquor from the distillery.

CHAPTER VII
GENERAL PROVISIONS
What does Section 23 deal with?	Section 23 deals with the obligation of certain licensees to keep instruments for testing liquor.
What duties are imposed on licensees under Section 23?	Under Section 23, every person licensed to manufacture liquor or sell country liquor must keep prescribed instruments for testing strength as directed by the Commissioner in good condition and, on requisition of an authorised Excise Officer, measure or test the strength of liquor in his possession in the manner required.
What does Section 24 deal with?	Section 24 deals with recovery of excise duties, taxes, fines, fees and other amounts due to the Union territory of Jammu and Kashmir.
How may amounts due under the Act be recovered under Section 24?	Under Section 24, all duties, taxes, fines, fees and other amounts payable to the Union territory of Jammu and Kashmir under the Act, licences, permits, privileges, farming of duties or excise contracts may be recovered from the person primarily liable or his surety as arrears of land revenue.
What powers does the Commissioner have in case of default under Section 24?	Under Section 24, in case of default by a grantee of a privilege or a farmer, the Commissioner with the approval of the Government may take the grant or farm under management at the defaulter’s risk, or declare it forfeited and resell it at the risk and loss of the defaulter, and may recover monies due to the defaulter from lessees or assignees as arrears of land revenue.
What does Section 24-A deal with?	Section 24-A deals with consequences of non-payment of tax or other amounts due under the Act.
What is the additional liability for non-payment under Section 24-A?	Under Section 24-A, if a licensee or other person fails to pay any tax or other amount due within the specified time or within three months from the date of demand, whichever is earlier, he shall be liable to pay an additional sum equal to 2% of the unpaid tax or amount for each month or part thereof after the due period.
What does Section 24-B deal with?	Section 24-B deals with refund of duty, tax, fine or fee paid without liability under the Act.
When and to whom is refund payable under Section 24-B?	Under Section 24-B, any duty, tax, fine or fee paid which was not payable under the Act shall be refunded with interest at the rate of 2% per month for the period of default, but if the amount has been recovered from another person, only such other person is entitled to the refund.
What happens if refund is wrongly granted under Section 24-B?	Under Section 24-B, if any amount is refunded to a person not entitled to it, the same shall be recovered from him as arrears of land revenue.
What does Section 25 deal with?	Section 25 deals with the powers of the Government to frame rules under the Act.
What rules may be framed under Section 25(a)?	Rules may be framed for determining the number of licences of each description to be granted in any district or place.
What rules may be framed under Section 25(b)?	Rules may be framed for regulating the number, size, and description of stills, utensils, implements, and apparatus to be used in any distillery.
What rules may be framed under Section 25(c)?	Rules may be framed prescribing instruments for testing liquor and tables of corrections according to temperature to be used therewith.
What rules may be framed under Section 25(cc)?	Rules may be framed prescribing procedure for regulating the vending of country liquor through auction.
What rules may be framed under Section 25(d)?	Rules may be framed prescribing measures to be used for the sale of country liquor.
What rules may be framed under Section 25(dd)?	Rules may be framed prescribing the type and description of bottling liquor and regulating other conditions relating thereto.
What rules may be framed under Section 25(e)?	Rules may be framed fixing for any local area the maximum or minimum price above or below which any liquor or opium shall not be sold.
What rules may be framed under Section 25(f)?	Rules may be framed for warehousing of liquor and intoxicating drugs, and for their removal from any warehouse for deposit in another warehouse, local consumption, or export.
What rules may be framed under Section 25(g)?	Rules may be framed for inspection and supervision of stills, distilleries, private warehouses, and breweries.
What rules may be framed under Section 25(h)?	Rules may be framed for management of any public distillery or public warehouse established under Section 13.
What rules may be framed under Section 25(i)?	Rules may be framed for placing the growth of poppy or hemp plants, preparation of intoxicating drugs, and the storage, import, export, possession, or transport of liquor or intoxicating drugs under necessary supervision and control.
What rules may be framed under Section 25(j)?	Rules may be framed prohibiting the use of any article deemed by the Government to be noxious or otherwise objectionable in the manufacture of liquor or any intoxicating drugs.
What rules may be framed under Section 25(k)?	Rules may be framed for grant of batta to witnesses summoned before a Magistrate or Deputy Commissioner under the Act.
What rules may be framed under Section 25(l)?	Rules may be framed regulating the powers of officers of the Excise Department to summon witnesses.
What rules may be framed under Section 25(ll)?	Rules may be framed prescribing and limiting the powers and duties of Excise and Taxation Officers and regulating delegation of duties to and by such Officers.
What rules may be framed under Section 25(m)?	Rules may be framed for disposal of confiscated articles and of the proceeds thereof.
What rules may be framed under Section 25(n)?	Rules may be framed for granting rewards to Excise and Taxation Officers and other persons who assisted in detection or conviction of offences against the Act.
What rules may be framed under Section 25(o)?	Rules may be framed generally to carry out the provisions of this Act or any other law in force relating to the Excise revenue.

CHAPTER-VIII
POWERS AND DUTIES OF OFFICERS, ETC
What does Section 26 deal with?	Section 26 deals with the power of a Magistrate or Deputy Commissioner to issue a search warrant on application.
When can a search warrant be issued under Section 26?	A search warrant may be issued if a Magistrate or Deputy Commissioner, on information from an Excise Department officer, Police Officer, or other person, and after such inquiry as deemed necessary, believes that an offence under this Act has been committed and that a warrant is necessary to assist in its detection.
What can be searched under Section 26?	Under Section 26, a search may be conducted for any liquor, intoxicating drug, materials, still, utensil, implement, or apparatus in respect of which the alleged offence has been committed.
What does Section 27 deal with?	Section 27 deals with the power of certain officers to search houses or places without a warrant.
Who can exercise the power under Section 27?	Revenue Officers not below the rank of Naib-Tehsildar, Police Officers not below Sub-Inspector, or Excise Department officers not below Inspector can exercise this power.
Under what circumstances can a search be conducted without a warrant?	A search without a warrant can be conducted if the officer believes an offence under this Act has been committed and that obtaining a warrant may result in the offence going undetected, after recording the reasons and grounds of belief.
What powers do officers have during such a search under Section 27?	Officers may enter and search any place, seize anything liable to confiscation, and detain, search, or arrest any person believed to be guilty of an offence under this Act.
What does Section 28 deal with?	Section 28 deals with the power to enter and inspect places of manufacture and sale of liquor or intoxicating drugs.
Who can exercise the power under Section 28?	Any Excise Department officer not below the rank of Inspector or any other officer empowered by the Government can exercise this power.
What places can be entered and inspected under Section 28?	Officers may enter and inspect any place where a licensed manufacturer carries on manufacture or stores liquor or intoxicating drugs, and any place where liquor or intoxicating drugs are kept for sale by a licensed person.
What powers do officers have during inspection under Section 28?	Officers may examine, test, measure, or weigh any materials, stills, utensils, implements, apparatus, liquor, or intoxicating drug found in such places.
What does Section 29 deal with?	Section 29 deals with the power to use force to enter a place in case of resistance.
When can force be used under Section 29?	Force can be used if an officer empowered under Sections 27 or 28 cannot otherwise make entry.
What actions are permitted under Section 29?	The officer may break open any outer or inner door or window and remove any other obstacle to gain entry into the place.
What does Section 30 deal with?	Section 30 deals with the power to arrest offenders and seize contraband liquor and articles without a warrant.
Who can exercise the powers under Section 30?	Any Excise and Taxation Officer, Police Officer not below Head Constable, or any other person duly empowered by the Government can exercise these powers.
Under what circumstances can a person be arrested without a warrant under Section 30?	A person can be arrested without a warrant if found committing an offence punishable under sections 48, 50, or 50-A.
What can be seized and detained under Section 30?	Officers may seize and detain any liquor, drug, or other article believed to be liable to confiscation and may detain and search any person or vessel, vehicle, animal, package, or receptacle suspected of concealing such items.
What must a person making such an arrest do?	They must immediately take the accused along with the seized liquor, drug, or other article before the nearest Inspector Excise and Taxation.
What is the role of the Inspector Excise and Taxation under Section 30(2)?	The Inspector shall take charge of the accused and seized articles and hold such enquiry as he thinks necessary.
Can the enquiry be transferred under Section 30(2)?	Yes, the Deputy Commissioner may transfer the case to any other officer not below Inspector rank, who shall be deemed to have arrested the accused and proceed accordingly.
What must an Excise and Taxation Officer record in the enquiry diary?	He must record day by day the time information reached him, the time he began and closed the enquiry, places visited, and circumstances ascertained during the enquiry.
Can criminal courts access these diaries?	Yes, courts may call for such diaries to aid in enquiry or trial, but not as evidence; they cannot be seen by the accused or their agents unless used to refresh memory or contradict the officer.
What does Section 30(4) provide?	The Government may empower any police officer in-charge or attached to a police station, not below Sub-Inspector, with powers exercisable by an Excise Inspector under the Act.
What does Section 31 deal with?	Section 31 deals with the arrest of persons refusing to give their name or giving a false name.
When can a person be arrested under Section 31?	A person accused or reasonably suspected of an offence under this Act may be arrested if they refuse to give their name or residence, or provide a false name or residence, to an Excise and Taxation Officer or any empowered person.
What does Section 32 deal with?	Section 32 deals with the procedure for conducting searches under this Act.
How must searches be conducted under Section 32?	All searches must be conducted in accordance with the Criminal Procedure Code, 1973 (2 of 1974).
What does Section 33 deal with?	Section 33 deals with the obligation of officers and local authorities to assist Excise and Taxation Officers.
Who is bound to assist under Section 33?	All officers of the Police and Revenue Departments, village headmen, and Choukidars are legally bound to assist any Excise and Taxation Officer in carrying out the provisions of this Act.
What does Section 34 deal with?	Section 34 deals with the duty of officers in the Union territory of Jammu and Kashmir to report offences under this Act.
Who is required to report offences under Section 34?	Every officer employed by the Union territory, other than an Excise and Taxation Officer, must give immediate information to an Excise and Taxation Officer, and every Excise and Taxation Officer must report to his superior or the Deputy Commissioner.
What are officers required to do upon knowledge of breaches under Section 34?	All such officers are bound to take all reasonable measures in their power to prevent the commission of any breaches of this Act they know or have reason to believe may be committed.
What does Section 35 deal with?	Section 35 deals with the duty of land-holders and others to give information about unlicensed manufacture of liquor, growth of poppy or hemp, or manufacture of intoxicating drugs.
Who is required to give information under Section 35?	All Zamindars, proprietors, tenants, under-tenants, and cultivators who own or hold land where such unlicensed activities occur.
To whom must information be given under Section 35?	Information must be given immediately to a Magistrate or to an Excise and Taxation Officer upon coming to their knowledge.
What does Section 35-A deal with?	Section 35-A deals with the power to seize, confiscate, and destroy unlawfully grown poppy or hemp plants.
Who may exercise the powers under Section 35-A?	Any Excise and Taxation Officer or any other officer authorised by the Government.
In whose presence must the seizure and destruction take place?	In the presence of a Judicial Magistrate or an Executive Magistrate.
Does action under Section 35-A protect the cultivator from prosecution?	No, any action taken under this section does not protect the person cultivating or growing poppy or hemp plant from being prosecuted under this Act.
What does Section 36 deal with?	Section 36 deals with the procedure for taking arrested persons before a Magistrate.
Who is responsible for taking the arrested person to a Magistrate?	An Excise and Taxation Officer who arrests a person under this Act or takes charge of the accused under sub-section (2) of Section 30.
To which Magistrate must the arrested person be taken?	To a Judicial Magistrate having jurisdiction to try the case.
What is the requirement regarding delay?	The arrested person must be taken before the Magistrate without unnecessary delay, subject to provisions regarding bail.
What does Section 37 deal with?	Section 37 deals with the period of detention of an arrested person.
Who is responsible for ensuring the period of detention?	An Excise and Taxation Officer who arrests a person under this Act or takes charge of the accused under sub-section (2) of Section 30.
What is the maximum period of detention without a special Magistrate’s order?	The period shall not exceed twenty-four hours, exclusive of the time necessary for the journey to the Magistrate’s Court.
On what conditions can detention be longer than usual?	Detention shall be reasonable under all circumstances of the case and subject to the provisions of Section 30.
What does Section 38 deal with?	Section 38 deals with certain offences being non-bailable and triable summarily.
Which offences are non-bailable under this section?	The offences specified in clauses (b), (d), and (e) of section 48 and subsection (1) of section 50 are non-bailable.
Which offences are triable summarily under this section?	The offences specified in sections 48, 49, 50, 50-A, 50-B, 55, and subsection (1) of section 56 are triable summarily.
What does Section 39 deal with?	Section 39 deals with bail provisions for persons arrested or detained under this Act.
Which provisions of the Criminal Procedure Code apply?	The provisions contained in Chapter XXXIII of the Criminal Procedure Code, 1973, regarding bail, apply mutatis mutandis.
What substitution is made in the application of these provisions?	Wherever the expression “officer in-charge of a Police Station” occurs, it is substituted with “an Excise and Taxation Officer not below the rank of an Inspector.”
What does Section 40 deal with?	Section 40 deals with the procedure when an enquiry cannot be completed within twenty-four hours.
Who forwards the report and accused if the enquiry cannot be completed?	The Deputy Commissioner or the officer making the enquiry shall forward a report to the nearest Magistrate and simultaneously forward the accused.
What must the report include?	The report must set forth the circumstances of the arrest and the information yet to be elicited.
What powers does the Magistrate have regarding detention?	The Magistrate may authorise detention of the accused in suitable custody for a term not exceeding fifteen days in total.
What if the Magistrate has no jurisdiction to try the case?	He may order the accused to be forwarded to a Magistrate having such jurisdiction.
Which Magistrates can authorise detention other than in a judicial lock-up?	Only a Magistrate of the first class can authorise detention in custody other than a judicial lock-up and must record reasons for doing so.
What does Section 41 deal with?	Section 41 deals with the arrest of persons suspected of offences under this Act.
Who can order the arrest under this section?	The Deputy Commissioner may, after enquiry and recording reasons in writing, arrest or order in writing the arrest of a person suspected of an offence under this Act.
When must the arrested person be released on bail?	The arrested person shall be released on bail unless accused of an offence under clauses (b), (d), and (e) of section 48 or sub-section (1) of section 50.
What happens if the person cannot furnish bail or is accused under specified clauses?	The person shall be dealt with as provided under section 30 for persons arrested thereunder.
What does Section 42 deal with?	Section 42 deals with the Excise and Taxation Officer’s power to require the attendance of a witness.
Who can be required to attend or produce documents?	Any person who appears to be acquainted with the circumstances of the case or to produce documents relevant thereto may be required by order in writing to attend or produce such documents.
Are there any exemptions to attending?	Persons unable to attend due to sickness, infirmity, being a pardhanashin lady, or otherwise exempted from court appearance need not attend at any place other than their residence.
What does Section 43 deal with?	Section 43 deals with the examination of witnesses by an Excise and Taxation Officer.
Who may be examined?	Any person supposed to be acquainted with the facts and circumstances of the case may be orally examined by the officer.
Are there any restrictions on answering questions?	The person examined must answer all questions except those that may expose him to a criminal charge, penalty, or forfeiture.
What is done with the answers given by the witness?	The answers are reduced into writing, read over to the person, and signed by the Excise and Taxation Officer.
What does Section 44 deal with?	Section 44 deals with the release of an accused when evidence is deficient.
When can an accused be released?	If the officer holding the enquiry finds insufficient evidence or no reasonable ground to forward the accused to a Magistrate, the accused may be released.
What conditions apply to the release?	The accused may be released on executing a bond, with or without sureties, as directed by the officer, to appear before a Magistrate if required.
What does Section 45 deal with?	Section 45 deals with sending the case to a Magistrate when evidence is sufficient.
When must the accused be forwarded to a Judicial Magistrate?	If the Deputy Commissioner or officer holding the enquiry finds sufficient evidence, the accused shall be forwarded in custody or, if bailable, allowed to give security for appearance.
What must accompany the accused when forwarded?	A report stating the parties, nature of the information, witnesses, and whether the accused is in custody or released on bond with or without sureties must be forwarded.
What is the Judicial Magistrate required to do on receiving the report?	The Judicial Magistrate shall take cognizance of the offence charged and allow the accused to obtain a copy of the report at his own cost before trial.
Does this section prevent a Magistrate from other cognizance?	No, it does not bar a Judicial Magistrate from taking cognizance under Section 190 of the CrPC, but offences under the Excise Act, 1958, cannot be taken on private complaints.
What must the officer send to the Judicial Magistrate when forwarding an accused or taking security?	The officer must send any seized articles necessary for production, the complaint (if any), and require relevant persons to execute bonds to appear and prosecute or give evidence.
What does a bond mentioning the Chief Judicial Magistrate imply?	Such a bond shall be deemed to include any Court to which the Judicial Magistrate may refer the case for trial, provided reasonable notice is given.
When is the day fixed for the appearance of persons under bond?	The day fixed shall be the same as the accused’s appearance, either the day of security appearance or when forwarded in custody to the Court.
What does section 46 deals with?	Production of seized articles before Magistrate.
What must be done with liquor or contraband articles seized under this Act?	All seized liquor or contraband articles must be produced before the nearest Magistrate without delay, who shall seal them and make an inventory.
What happens if producing the seized articles before a Magistrate causes unreasonable inconvenience, delay, or expense?	The officer seizing the goods shall seal the articles on the spot in the presence of at least two respectable witnesses.
Who retains custody of the seized articles pending orders of a Magistrate?	The officer who seizes the articles retains custody until the Magistrate issues orders.
What does section 47 deals with?	Closing of shop for the sake of public peace
Who has the power to order the closing of a shop for public peace under this Act?	The Deputy Commissioners of the District to which this Act applies.
How can a shop be required to close under this section?	By a notice in writing to the licensee specifying the time or period deemed necessary for the preservation of public peace.

CHAPTER IX
PENALTIES
Under which section of the Jammu and Kashmir Excise Act, 1958 is punishment prescribed for illegal import, etc.?	Punishment for illegal import, etc. is prescribed under Section 48 of the Jammu and Kashmir Excise Act, 1958.
Who is liable under Section 48 of the Act?	Whoever, in contravention of this Act or of any rule or order prescribed or notified thereunder or of any licence or permit granted thereunder, commits the acts specified in clauses (a) to (f) is liable under Section 48.
What acts relating to liquor, intoxicating drug or molasses are punishable under clause (a) of Section 48?	Importing, exporting, transporting or possessing liquor or any intoxicating drug or molasses in contravention of the Act, rules, orders, licence or permit is punishable under clause (a) of Section 48.
What act is punishable under clause (b) of Section 48?	Manufacturing liquor or any intoxicating drug in contravention of the Act, rules, orders, licence or permit is punishable under clause (b) of Section 48.
Which cultivation-related acts are punishable under clause (c) of Section 48?	Cultivating the poppy or hemp (Cannabis sativa or Indica) or coco plant or collecting the spontaneous growth of the hemp plant is punishable under clause (c) of Section 48.
What construction or working activity is punishable under clause (d) of Section 48?	Constructing or working any distillery or brewery or other place for the manufacture of liquor in contravention of the Act is punishable under clause (d) of Section 48.
What possession or use of articles is punishable under clause (e) of Section 48?	Using, keeping or having in possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing liquor or any intoxicating drug is punishable under clause (e) of Section 48.
What act relating to sale is punishable under clause (f) of Section 48?	Selling or offering to sell any liquor or intoxicating drug in contravention of the Act is punishable under clause (f) of Section 48.
Before which court is conviction required under Section 48?	Conviction under Section 48 must be before a Judicial Magistrate.
What is the maximum term of imprisonment prescribed under Section 48?	The maximum term of imprisonment under Section 48 is three years.
What is the maximum fine prescribed under Section 48?	The maximum fine prescribed under Section 48 is ten thousand rupees.
When does the proviso to Section 48 apply?	The proviso to Section 48 applies when the offence relates to possession of the specified articles.
What is the minimum punishment for possession of a working still for the manufacture of liquor or any intoxicating drug?	For possession of a working still, imprisonment shall not be less than six months and fine shall not be less than five thousand rupees.
What is the minimum punishment for possession of lahan under Section 48?	For possession of lahan, imprisonment shall not be less than six months and fine shall not be less than three thousand rupees.
What is the punishment for possession of country liquor manufactured otherwise than in distilleries or warehouses established or licensed under this Act in a quantity not exceeding ten bottles?	For possession of such country liquor not exceeding ten bottles, each bottle containing 750 millilitres, fine shall not be less than one thousand rupees.
What is the punishment for possession of country liquor exceeding ten bottles under Section 48?	For possession exceeding ten bottles of the aforesaid capacity, imprisonment shall not be less than six months and fine shall not be less than four thousand rupees.
What is the punishment for possession of foreign liquor under clause (iv) of the proviso to Section 48?	For possession of foreign liquor other than the excluded categories, imprisonment shall not be less than three months and fine shall not be less than two thousand rupees.
Which foreign liquor is excluded from clause (iv) of the proviso to Section 48?	Foreign liquor manufactured in licensed distilleries or breweries in India or imported into India on which customs duty is leviable under the Indian Tariff Act, 1934 or the Customs Act, 1962 is excluded.
Under which section is penalty prescribed for rendering or attempting to render denatured/methylated spirit fit for human consumption?	Penalty for rendering or attempting to render denatured/methylated spirit fit for human consumption is prescribed under Section 48-A of the Jammu and Kashmir Excise Act, 1958.
What conduct is penalised under Section 48-A of the Act?	Rendering or attempting to render fit for human consumption any denatured/methylated spirit is penalised under Section 48-A.
Does Section 48-A apply to denatured/methylated spirit manufactured outside India?	Yes, Section 48-A applies whether the denatured/methylated spirit is manufactured in India or not.
Is possession of spirit an offence under Section 48-A?	Yes, possession of any spirit rendered fit for human consumption is an offence if the person knows or has reason to believe that such rendering or attempt has been made.
What is the knowledge requirement for possession under Section 48-A?	The person must know or have reason to believe that the denatured/methylated spirit has been rendered or attempted to be rendered fit for human consumption.
What is the maximum term of imprisonment prescribed under Section 48-A?	The maximum term of imprisonment under Section 48-A may extend to two years.
What is the minimum term of imprisonment prescribed under Section 48-A?	The term of imprisonment under Section 48-A shall not be less than one year.
What is the maximum fine prescribed under Section 48-A?	The fine under Section 48-A may extend to seven thousand rupees.
What is the minimum fine prescribed under Section 48-A?	The fine under Section 48-A shall not be less than three thousand rupees.
Under which section is penalty prescribed for possession of unused and printed labels, corks, etc.?	Penalty for possession of unused and printed labels, corks, etc. is prescribed under Section 48-B of the Jammu and Kashmir Excise Act, 1958.
What contravention attracts penalty under Section 48-B of the Act?	Contravention of the provisions of Section 12-A by possessing specified articles attracts penalty under Section 48-B.
Which articles are covered under Section 48-B?	Any printed label, cork, capsule or seal or an imitation thereof is covered under Section 48-B.
Is possession of imitation labels or seals punishable under Section 48-B?	Yes, possession of any imitation printed label, cork, capsule or seal is punishable under Section 48-B.
What is the maximum term of imprisonment prescribed under Section 48-B?	The term of imprisonment under Section 48-B may extend to one year.
What is the minimum term of imprisonment prescribed under Section 48-B?	The term of imprisonment under Section 48-B shall not be less than three months.
What is the maximum fine prescribed under Section 48-B?	The fine under Section 48-B may extend to three thousand rupees.
What is the minimum fine prescribed under Section 48-B?	The fine under Section 48-B shall not be less than one thousand rupees.
Under which section is punishment prescribed for misconduct by a licensee or permit-holder?	Punishment for misconduct by a licensee or permit-holder is prescribed under Section 49 of the Jammu and Kashmir Excise Act, 1958.
To whom does Section 49 apply?	Section 49 applies to whoever, being the holder of a license or permit granted under this Act, commits any of the acts specified therein.
What is the offence under clause (a) of Section 49?	Failing to produce such licence or permit on the demand of any Excise and Taxation Officer or of any other officer duly empowered to make such demand is an offence under clause (a) of Section 49.
What is the offence under clause (b) of Section 49?	Doing any act in breach of the conditions of his licence or permit not otherwise provided for by this Act is an offence under clause (b) of Section 49.
What is the offence under clause (c) of Section 49?	Wilfully committing any contravention not otherwise provided for by this Act, or any rule or order prescribed or notified under this Act, is an offence under clause (c) of Section 49.
What is the status of clause (d) of Section 49?	Clause (d) of Section 49 is omitted.
What is the offence under clause (e) of Section 49?	Permitting persons of notoriously bad character to meet or remain in any such place is an offence under clause (e) of Section 49.
What is the offence under clause (f) of Section 49?	Importing, exporting, transporting, possessing and manufacturing any liquor without affixing the approved labels is an offence under clause (f) of Section 49.
Before which court is conviction required under Section 49?	Conviction under Section 49 is required before a Judicial Magistrate.
What is the nature of punishment prescribed under Section 49?	Punishment under Section 49 may be with fine or with imprisonment or with both.
What is the maximum fine prescribed under Section 49?	The fine under Section 49 may extend to ten thousand rupees.
What is the minimum fine prescribed under Section 49?	The fine under Section 49 shall not be less than five thousand rupees.
What is the maximum term of imprisonment prescribed under Section 49?	The term of imprisonment under Section 49 may extend to six months.
What is the minimum term of imprisonment prescribed under Section 49?	The term of imprisonment under Section 49 shall not be less than two months.
Is punishment under Section 49 prescribed for each offence separately?	Yes, punishment under Section 49 is prescribed for each such offence.
Under which section is punishment prescribed for possession of illicit liquor?	Punishment for possession of illicit liquor is prescribed under Section 50 of the Jammu and Kashmir Excise Act, 1958.
What is the essential condition for attracting liability under Section 50(1)?	The person must be found, without lawful authority, to be in possession of any quantity of liquor or any intoxicating drug.
What type of liquor or intoxicating drug is covered under Section 50(1)?	Liquor or any intoxicating drug which has been imported and/or transported and/or manufactured without authorisation and/or without the payment of prescribed duty therefor.
Before which court is conviction required under Section 50(1)?	Conviction under Section 50(1) is required before a Judicial Magistrate.
What is the maximum term of imprisonment prescribed under Section 50(1)?	The term of imprisonment under Section 50(1) may extend to seven years.
What is the minimum term of imprisonment prescribed under Section 50(1)?	The term of imprisonment under Section 50(1) shall not be less than three years.
What is the maximum fine prescribed under Section 50(1)?	The fine under Section 50(1) may extend to ten times the duty involved.
What is the minimum fine prescribed under Section 50(1)?	The fine under Section 50(1) shall not be less than five times the duty involved.
What presumption is created under Section 50(2)?	It shall be presumed that the person knew that the liquor had been unlawfully manufactured.
In which areas does the presumption under Section 50(2) apply?	The presumption applies in any Tehsil, town or city.
Under what licensing condition does Section 50(2) operate?	Section 50(2) operates where a licensee cannot sell to any person any liquor for consumption outside the premises of his place of business except in standard sealed bottles.
What is the nature of liquor possession attracting presumption under Section 50(2)?	Possession of any liquor which has been unlawfully manufactured attracts the presumption under Section 50(2).
Under which section is penalty prescribed for persons found drinking in public or any place of worship, etc.?	Penalty for persons found drinking in public or any place of worship, etc. is prescribed under Section 50-A of the Jammu and Kashmir Excise Act, 1958.
What conduct is punishable under Section 50-A of the Act?	Being found drinking or attempting to drink liquor in the specified places is punishable under Section 50-A.
Which places are covered under Section 50-A for the purpose of punishment?	Any public place or places of worship or any place which is used for the purpose of transacting any business other than a premises covered by a licence are covered under Section 50-A.
Is attempting to drink liquor an offence under Section 50-A?	Yes, attempting to drink liquor in the specified places is punishable under Section 50-A.
What is the maximum term of imprisonment prescribed under Section 50-A?	The term of imprisonment under Section 50-A may extend to six months.
What is the maximum fine prescribed under Section 50-A?	The fine under Section 50-A may extend to three thousand rupees.
What is the minimum fine prescribed under Section 50-A?	The fine under Section 50-A shall not be less than one thousand rupees.
What are the modes of punishment prescribed under Section 50-A?	Punishment under Section 50-A may be with imprisonment or with fine or with both.
Under which section is penalty prescribed for licensed vendor, etc.?	Penalty for licensed vendor, etc. is prescribed under Section 50-B of the Jammu and Kashmir Excise Act, 1958.
To whom does Section 50-B apply?	Section 50-B applies to any licensed vendor or any person in his employ or acting on his behalf.
What is the offence under clause (a) of Section 50-B?	Selling or delivering any liquor or intoxicating drug to any person apparently under the age of twenty-one years is an offence under clause (a) of Section 50-B.
What age is prescribed under clause (a) of Section 50-B?	The prescribed age under clause (a) of Section 50-B is twenty-one years.
What is the offence under clause (b) of Section 50-B?	Employing or permitting to be employed on any part of his licensed premises any man under the age of twenty-one years, or any woman, is an offence under clause (b) of Section 50-B.
What is the offence under clause (c) of Section 50-B?	Selling any intoxicant to a person who is drunk or intoxicated is an offence under clause (c) of Section 50-B.
What conduct is prohibited under clause (d) of Section 50-B?	Permitting drunkenness, intoxication, disorderly conduct or gaming on the licensed premises of such licensed vendor is prohibited under clause (d) of Section 50-B.
What is the offence under clause (e) of Section 50-B?	Permitting any person whom the licensed vendor knows or has reason to believe to have been convicted of any non-bailable offence under this Act to frequent his licensed premises whether for the purposes of crime or not is an offence under clause (e) of Section 50-B.
What is the nature of punishment prescribed under Section 50-B?	Punishment under Section 50-B is a fine in addition to any other penalty to which the person may be liable.
What is the maximum fine prescribed under Section 50-B?	The fine under Section 50-B may extend to two thousand rupees.
What is the minimum fine prescribed under Section 50-B?	The fine under Section 50-B shall not be less than one thousand rupees.
When is a person charged with permitting drunkenness or intoxication under Section 50-B?	A person is charged when permitting drunkenness or intoxication on the licensed premises of such vendor.
What must be proved to invoke the burden under the latter part of Section 50-B?	It must be proved that any person was drunk or intoxicated on the licensed premises.
On whom does the burden of proof lie under the latter part of Section 50-B?	The burden of proof lies on the person charged.
What must the person charged prove under the latter part of Section 50-B?	The person charged must prove that the licensed vendor or the person employed by him or acting on his behalf took all reasonable steps for preventing drunkenness or intoxication on such premises.
Under which section is destruction of unfit liquor or beer provided for?	Destruction of unfit liquor or beer is provided for under Section 50-C of the Jammu and Kashmir Excise Act, 1958.
Who is empowered to order destruction of liquor or beer under Section 50-C?	The Commissioner is empowered to order destruction of liquor or beer under Section 50-C.
What type of liquor or beer may be ordered to be destroyed under Section 50-C?	Liquor or beer rendered unfit for human consumption may be ordered to be destroyed under Section 50-C.
On what ground relating to condition of liquor or beer can destruction be ordered under Section 50-C?	Destruction can be ordered if the liquor or beer has got sedimented.
Can destruction be ordered for reasons other than sedimentation under Section 50-C?	Yes, destruction may be ordered for any other reason rendering the liquor or beer unfit for human consumption.
How is the destruction of liquor or beer to be carried out under Section 50-C?	The destruction shall be done in such manner as may be prescribed.
Is the destruction under Section 50-C subject to any conditions?	Yes, the destruction shall be subject to such conditions as may be prescribed.
Under which section is punishment prescribed for vexatious search or arrest?	Punishment for vexatious search or arrest is prescribed under Section 51 of the Jammu and Kashmir Excise Act, 1958.
To whom does Section 51 apply?	Section 51 applies to any Excise and Taxation Officer or other person.
What is the first act penalised under Section 51?	Entering or searching or causing to be searched any closed place without reasonable ground of suspicion is penalised under Section 51.
What seizure-related conduct is punishable under Section 51?	Vexatiously and unnecessarily seizing the property of any person on the pretence of seizing or searching for anything liable to confiscation under this Act is punishable under Section 51.
What detention-related conduct is punishable under Section 51?	Vexatiously and unnecessarily detaining any person is punishable under Section 51.
What search-related conduct against a person is punishable under Section 51?	Vexatiously and unnecessarily searching any person is punishable under Section 51.
What arrest-related conduct is punishable under Section 51?	Vexatiously and unnecessarily arresting any person is punishable under Section 51.
What general misuse of authority is punishable under Section 51?	Vexatiously exceeding lawful powers in any other way is punishable under Section 51.
Before which court is conviction required under Section 51?	Conviction under Section 51 is required before a Judicial Magistrate of the first class.
Is punishment under Section 51 prescribed for each offence separately?	Yes, punishment under Section 51 is prescribed for each such offence.
What is the maximum fine prescribed under Section 51?	The fine under Section 51 may extend to five hundred rupees.
What is the maximum term of imprisonment prescribed under Section 51?	The term of imprisonment under Section 51 may extend to six months.
What are the modes of punishment prescribed under Section 51?	Punishment under Section 51 may be with fine or with imprisonment or with both.
Under which section is punishment prescribed for vexatious delay?	Punishment for vexatious delay is prescribed under Section 52 of the Jammu and Kashmir Excise Act, 1958.
To whom does Section 52 apply?	Section 52 applies to any officer or person exercising powers under this Act.
What conduct is penalised under Section 52?	Vexatiously and unnecessarily delaying forwarding of any person arrested or any articles seized under this Act is penalised under Section 52.
To whom must a person arrested or articles seized be forwarded under Section 52?	A person arrested or articles seized under this Act must be forwarded to the Deputy Commissioner.
Before which court is conviction required under Section 52?	Conviction under Section 52 is required before a Judicial Magistrate of the first class.
What is the punishment prescribed under Section 52?	The punishment prescribed under Section 52 is fine.
What is the maximum fine prescribed under Section 52?	The fine under Section 52 may extend to one hundred rupees.
Under which section is punishment prescribed for abetment of escape of person arrested, etc.?	Punishment for abetment of escape of person arrested, etc. is prescribed under Section 53 of the Jammu and Kashmir Excise Act, 1958.
To whom does Section 53 apply?	Section 53 applies to any officer or person.
What is the first act penalised under Section 53?	Unlawfully releasing any person arrested under this Act is penalised under Section 53.
What act relating to escape is penalised under Section 53?	Abetting the escape of any person arrested under this Act is penalised under Section 53.
What offence relating to liquor or intoxicating drug is punishable under Section 53?	Receiving or retaining any liquor or intoxicating drug in respect of which an offence has been committed, knowing or having reason to believe that such offence has been committed, is punishable under Section 53.
What mental element is required for receiving or retaining liquor or intoxicating drug under Section 53?	The person must know or have reason to believe that an offence has been committed in respect of such liquor or intoxicating drug.
What other misconduct is punishable under Section 53?	Acting in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any provision of this Act may be evaded or broken or the Excise revenue may be defrauded is punishable under Section 53.
Before which court is conviction required under Section 53?	Conviction under Section 53 is required before a Judicial Magistrate of the first class.
Is punishment under Section 53 prescribed for each offence separately?	Yes, punishment under Section 53 is prescribed for every such offence.
What is the maximum fine prescribed under Section 53?	The fine under Section 53 may extend to five thousand rupees.
What is the maximum term of imprisonment prescribed under Section 53?	The term of imprisonment under Section 53 may extend to one year.
What are the modes of punishment prescribed under Section 53?	Punishment under Section 53 may be with fine or with imprisonment or with both.
Under which section is punishment prescribed for an Excise and Taxation Officer using violence?	Punishment for an Excise and Taxation Officer using violence is prescribed under Section 54 of the Jammu and Kashmir Excise Act, 1958.
To whom does Section 54 apply?	Section 54 applies to any Excise and Taxation Officer.
What conduct is penalised under Section 54?	Offering any unwarrantable violence to any person in his custody is penalised under Section 54.
Before which court is conviction required under Section 54?	Conviction under Section 54 is required before a Judicial Magistrate of the first class.
What is the maximum fine prescribed under Section 54?	The fine under Section 54 may extend to one hundred rupees.
What is the maximum term of imprisonment prescribed under Section 54?	The term of imprisonment under Section 54 may extend to one month.
What are the modes of punishment prescribed under Section 54?	Punishment under Section 54 may be with fine or with imprisonment or with both.
Under which section is punishment prescribed for screening an offender or giving false information?	Punishment for screening an offender or giving false information is prescribed under Section 55 of the Jammu and Kashmir Excise Act, 1958.
Who is liable under Section 55 of the Act?	Whoever, knowing or having reason to believe that an offence has been committed under this Act, commits the acts specified in Section 55 is liable.
What is the first act penalised under Section 55?	Causing any evidence of the commission of an offence under this Act to disappear with the intention of screening the offender from legal punishment is penalised under Section 55.
What intention is required for causing disappearance of evidence under Section 55?	The intention must be to screen the offender from legal punishment.
What information-related act is punishable under Section 55?	Giving any information respecting the offence which the person knows or believes to be false, with the intention of screening the offender from legal punishment, is punishable under Section 55.
What mental element is required for giving false information under Section 55?	The person must know or believe that the information given is false.
What is the nature of imprisonment prescribed under Section 55?	Imprisonment of the description provided for the offence is prescribed under Section 55.
What is the maximum term of imprisonment prescribed under Section 55?	The term of imprisonment may extend to a fourth part of the longest period of imprisonment provided for the offence.
What other modes of punishment are prescribed under Section 55?	Punishment under Section 55 may be with fine or with both imprisonment and fine.
What does the Note to Section 55 provide regarding fine?	The fine imposed under Section 55 may extend to the full amount for the original offence.
Under which section is punishment prescribed for offences not otherwise provided for?	Punishment for offences not otherwise provided for is prescribed under Section 56 of the Jammu and Kashmir Excise Act, 1958.
What does Section 56(1) deal with?	Section 56(1) deals with any act or intentional omission in contravention of the provisions of this Act or any rule or order made under this Act which is not otherwise provided for in this Act.
What is the nature of contravention covered under Section 56(1)?	Any wilful act or intentional omission in contravention of the Act, rules or orders not otherwise provided for is covered under Section 56(1).
Before which court is conviction required under Section 56(1)?	Conviction under Section 56(1) is required before a Judicial Magistrate of the first class.
Is punishment under Section 56(1) prescribed for each act or omission separately?	Yes, punishment under Section 56(1) is prescribed for each such wilful act or omission.
What is the punishment prescribed under Section 56(1)?	The punishment under Section 56(1) is fine.
What is the maximum fine prescribed under Section 56(1)?	The fine under Section 56(1) may extend to five thousand rupees.
What does Section 56(2) provide for?	Section 56(2) provides for punishment in cases of subsequent conviction.
Who is covered under Section 56(2)?	Whoever having been previously convicted of an offence under this Act is again convicted of an offence punishable under this Act is covered under Section 56(2).
What is the punishment prescribed for subsequent offences under Section 56(2)?	For every such subsequent offence, the person shall be liable to punishment not exceeding double the punishment provided therefor by this Act.
What does section 56A deals with?	Attempt to commit offences punishable under the Act.
What is the scope and object of Section 56-A of the Prevention of Cruelty to Animals Act?	Section 56-A provides for punishment of attempts to commit, or abetment of, offences punishable under the Act.
What liability is imposed under Section 56-A for attempting to commit an offence under this Act?	Whoever attempts to commit any offence punishable under this Act shall be liable to the punishment provided for that offence.
What is the consequence of abetment of an offence under Section 56-A?	Whoever abets any offence punishable under this Act shall be liable to the punishment provided for the offence abetted.
What does section 56B deals with?	56-B. Security for abstaining from commission of certain offences.
What is the object and scope of Section 56-B of the Prevention of Cruelty to Animals Act?	Section 56-B empowers the Court to require a convicted person to execute a bond for abstaining from the commission of certain offences punishable under the Act.
In which cases can a Court order execution of a bond under Section 56-B(1)?	When a person is convicted of an offence punishable under section 48 or section 50 of the Act and the Court is of the opinion that it is necessary to require such person to abstain from committing offences punishable under those sections.
At what stage can the Court pass an order under Section 56-B(1)?	The Court may pass the order at the time of passing sentence on the convicted person.
What are the conditions of the bond under Section 56-B(1)?	The bond shall be for a sum proportionate to the means of the convicted person, with or without sureties, and for abstaining from the commission of such offences for a period not exceeding two years, as the Court thinks fit.
In what form is the bond to be executed under Section 56-B(2)?	The bond shall be in the form contained in Schedule II of the Criminal Procedure Code, 1973 (2 of 1974).
Which procedural law governs matters relating to the bond under Section 56-B(2)?	The provisions of the Criminal Procedure Code, 1973 shall, in so far as they are applicable, apply as if the bond were a bond to keep the peace under section 106 of that Code.
What is the effect on the bond if the conviction is set aside under Section 56-B(3)?	If the conviction is set aside on appeal or in revision, the bond executed shall become void.
Which courts are empowered to make an order under Section 56-B(4)?	An order under this section may be made by the trial Court, the appellate Court, or the High Court while exercising its powers of revision.
Under which section is presumption as to commission of offence provided?	Presumption as to commission of offence in certain cases is provided under Section 57 of the Jammu and Kashmir Excise Act, 1958.
In which prosecutions does the presumption under Section 57 apply?	The presumption under Section 57 applies in prosecutions under Section 48 of the Act.
What is the nature of presumption created under Section 57?	It shall be presumed, until the contrary is proved, that the accused person has committed an offence under Section 48.
In respect of which articles does the presumption under Section 57 operate?	The presumption operates in respect of any liquor or intoxicating drug, or any still, utensil, implement, or apparatus whatsoever for the manufacture of liquor or any intoxicating drug, or any such materials as are ordinarily used in the manufacture of liquor or any intoxicating drug.
What condition triggers the presumption under Section 57 regarding possession?	The presumption is triggered where the accused is unable to account satisfactorily for the possession of the specified articles.
Who else is made punishable under Section 57 besides the actual offender?	The holder of a licence or permit under this Act is also made punishable.
For whose acts can the licence or permit holder be punished under Section 57?	The licence or permit holder can be punished for any offence committed by any person in his employ and acting on his behalf under any of the previous sections of this Act.
How is the liability of the licence or permit holder equated under Section 57?	The licence or permit holder shall be punishable as if he had himself committed the offence.
What defence is available to the licence or permit holder under Section 57?	The licence or permit holder may escape liability if he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence.
What limitation on punishment is provided in the proviso to Section 57?	No person other than the actual offender shall be punished with imprisonment except in default of payment of fine.
Under which section are things liable to confiscation provided?	Things liable to confiscation are provided under Section 58 of the Jammu and Kashmir Excise Act, 1958.
When are articles liable to confiscation under Section 58?	Articles are liable to confiscation in any case in which an offence has been committed under this Act.
Which primary items are liable to confiscation under Section 58?	The liquor, intoxicating drug, materials, still, utensil, implement or apparatus in respect of which the offence has been committed.
Are lawfully dealt intoxicants also liable to confiscation under Section 58?	Yes, any liquor or intoxicating drug lawfully imported, exported, transported, manufactured, possessed or sold along with or in addition to the liquor (including molasses) or intoxicating drug liable to confiscation.
What accessories connected to the intoxicants are liable to confiscation?	Receptacles, packages and coverings in which such liquor, intoxicating drug, materials, still, utensil, implement or apparatus are found.
Are other contents of receptacles also liable to confiscation?	Yes, the other contents, if any, of the receptacles or packages in which such items are found are also liable to confiscation.
What conveyances are liable to confiscation under Section 58?	Animals, carts, boats or other conveyances used in carrying the confiscated items are liable to confiscation.
Does confiscation under Section 58 extend beyond the offending article itself?	Yes, it extends to connected intoxicants, containers, other contents, and conveyances used in carrying them.
Under which section is the procedure for confiscation provided?	The procedure for confiscation is provided under Section 59 of the Jammu and Kashmir Excise Act, 1958.
Who is empowered to order confiscation under Section 59?	The Deputy Commissioner or a Magistrate ordering confiscation is empowered under this section.
Can the owner avoid confiscation under Section 59?	Yes, the owner may be given an option to pay a fine in lieu of confiscation, as the officer thinks fit.
Who determines confiscation when the offender is unknown or cannot be found?	The Commissioner or any other officer authorised by him determines such confiscation.
In what situations can confiscation be ordered even if no person is found in possession?	When the offender is not known or cannot be found, or when the seized property is not in possession of any person and cannot be satisfactorily accounted for.
Is a waiting period prescribed before ordering confiscation?	Yes, no confiscation order shall be made before the expiry of one month from the date of seizure.
Is hearing mandatory before ordering confiscation?	Yes, persons claiming any right over the seized property must be given an opportunity of being heard.
Can claimants produce evidence against confiscation?	Yes, claimants are entitled to produce evidence in support of their claims before confiscation is ordered.
Which section deals with compounding of offences under the J&K Excise Act?	Section 60 deals with the power to compound offences.
Who is empowered to compound offences under Section 60?	The Deputy Commissioner is empowered to compound offences.
For which persons can offences be compounded under Section 60(1)?	Persons whose licence/permit is liable to cancellation or suspension under Section 22, or who are reasonably suspected of offences under Sections 49, 50-A, or 56.
What is the minimum and maximum compounding amount under Section 60(1)?	Minimum ₹5,000 and maximum ₹15,000.
Can seized property be released under Section 60?	Yes, seized property liable to confiscation may be released on payment of its estimated value.
What is the compounding amount for an offence under Section 11-A?	Not less than ₹5,000 and not exceeding ₹15,000.
What is the compounding amount for an offence under Section 49(f)?	Not less than ₹10,000 and not exceeding ₹15,000.
What is the effect of payment of compounding amount?	The accused is discharged, seized property is released, and no further proceedings are taken.
Can compounding be done when the accused is in custody?	Yes, upon payment, the accused shall be discharged from custody.
Does compounding bar further legal proceedings?	Yes, no further proceedings shall be taken against the person or property.
Which section makes CrPC and IPC provisions applicable to offences under the J&K Excise Act?	Section 61.
Which IPC sections are specifically applicable under Section 61(1)?	Sections 54, 55 and 56 of the Indian Penal Code, 1860.
What general legal provisions apply to offences under this Act as per Section 61(1)?	Relevant provisions of the Criminal Procedure Code relating to execution.
Who can execute processes, summons and warrants under Section 61(2)(a)?	Any Excise and Taxation Officer.
Can a warrant directed to one Excise and Taxation Officer be executed by another?	Yes, if the officer’s name is endorsed on the warrant.
Does Section 61 override the Criminal Procedure Code?	Yes, Section 61(2) applies notwithstanding anything contained in the CrPC, 1973.

CHAPTER-10
MISCELLANEOUS
Which section deals with publication of rules and notifications?	Section 62
How are rules and notifications under the J&K Excise Act required to be published?	They must be published in the Jammu and Kashmir Government Gazette.
What is the legal effect of publication of rules and notifications under this Act?	They acquire the force of law.
How are published rules and notifications treated under the Act?	They are read as part of the Act itself.
Can rules and notifications issued under the Act be changed later?	Yes, they may be varied, suspended, or annulled in the same manner.
What does Section 63 deal with under the J&K Excise Act?	Exemptions and prohibitions relating to liquor and intoxicating drugs.
Are medicinal preparations covered by the prohibitions of the Act?	No, bona fide medicinal manufacture, sale, supply, and possession by medical practitioners and chemists are exempt.
Can the Government prohibit liquor or intoxicating drugs even for medicinal purposes?	Yes, by notification, subject to prescribed rules and conditions.
Does the Government have power to grant exemptions under the Act?	Yes, it may exempt specified articles or persons subject to conditions.
Can exemptions granted under the Act be withdrawn?	Yes, the Government may cancel such exemptions.
Who can be authorised to permit possession of liquor or drugs by medical practitioners?	The Commissioner, if authorised by the Government.
What substances can medical practitioners be permitted to possess under Section 63?	Liquor, opium, and hemp drugs.
For what purpose may medical practitioners prepare medicines containing such substances?	For use in their medical practice.
What does section 64 deals with?	Bar of actions.
What does Section 64 provide under the J&K Excise Act?	It bars civil actions against the Government or Excise and Taxation Officers for acts done bona fide under the Act.
Can damages be claimed in a civil court for bona fide acts under the Act?	No, such actions are barred.
Is there a limitation period for instituting actions under this section?	Yes, the action must be instituted within six months from the date of the act complained of.
Is prior notice required before filing a suit under this section?	Yes, one month’s written notice must be given to the Government or the concerned officer.
What power does the Court have regarding costs if sufficient compensation was tendered before the suit?	The Court may refuse costs to the plaintiff and direct him to pay the defendant’s costs.

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