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MP Excise Act MCQs Set-1
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1. The Madhya Pradesh Excise Act is called:
a. The Central Excise Act, 1915
b. The Madhya Pradesh Excise Act, 1915
c. The State Liquor Act, 1915
d. The Revenue Act, 1915
2. The extent of the Madhya Pradesh Excise Act, 1915 is:
a. Whole of India
b. Selected districts of Madhya Pradesh
c. Whole of Madhya Pradesh
d. Union Territories only
3. Under the Act, “beer” includes:
a. Only ale
b. Ale, stout, porter and other fermented malt liquors
c. Only distilled liquor
d. Only wine and whisky
4. The term “bottle” under Section 2 includes:
a. Only glass bottles
b. Transfer of liquor into receptacles for sale and re-bottling
c. Only storage barrels
d. Only tin containers
5. “Chief Revenue Authority” is:
a. Defined by Parliament
b. Declared by State Government
c. Appointed by Supreme Court
d. District Magistrate only
6. The Act may extend to:
a. Only urban areas
b. Whole of Madhya Pradesh
c. Only rural areas
d. Only notified industrial zones
7. “Beer” under the Act is usually made from:
a. Sugarcane
b. Rice only
c. Malt
d. Fruits
8. Bottling includes:
a. Only sealing of containers
b. Only transportation of liquor
c. Re-bottling of liquor as well
d. Only manufacturing liquor
9. The Act of 1915 is primarily related to:
a. Criminal procedure
b. Excise and liquor regulation
c. Land revenue system
d. Forest protection
10. The Act applies when:
a. There is no repugnancy in subject or context
b. Only in emergency conditions
c. Only when Parliament permits
d. Only during elections
11. “Common drinking-house” means:
a. A place where liquor is stored for export only
b. A place where drinking of liquor is allowed for profit or gain
c. A government warehouse for liquor storage
d. A place where liquor is manufactured only
12. A common drinking-house includes a place where profit is earned:
a. Only by sale of liquor
b. Only by manufacturing liquor
c. By charging for use of place or drinking facilities or otherwise
d. Only by licensing fee from government
13. Under the Act, “denatured” means:
a. Liquor diluted with water
b. Liquor made strong for consumption
c. Rendered unfit for human consumption as prescribed by Government
d. Liquor without alcohol content
14. “Excisable article” includes:
a. Only soft drinks
b. Only milk-based beverages
c. Alcoholic liquor, intoxicating drugs, opium and poppy straw
d. Only tobacco products
15. Opium under excisable articles is defined under:
a. Indian Penal Code
b. Excise Rules only
c. NDPS Act, 1985 Section 2(xv)
d. Customs Act, 1962
16. Poppy straw is defined under:
a. Indian Evidence Act
b. NDPS Act, 1985 Section 2(xviii)
c. Excise Act, 1915 itself
d. IPC Section 302
17. “Excise duty” and “countervailing duty” are linked with:
a. Entry 51 of List II of Seventh Schedule
b. Entry 7 of List I
c. Article 14 of Constitution
d. Entry 12 of List III
18. A common drinking-house is primarily concerned with:
a. Public health hospitals
b. Educational institutions
c. Commercial consumption of liquor
d. Agricultural storage
19. Denatured liquor is:
a. Safe for drinking
b. Made stronger for export
c. Rendered unfit for human consumption
d. Only alcoholic beer
20. Excisable articles include:
a. Only narcotic drugs
b. Only alcohol
c. Alcoholic liquor, intoxicating drugs, opium and poppy straw
d. Only food items
21. “Excise Officer” under the Madhya Pradesh Excise Act, 1915 includes:
a. Only Police Officers
b. Only Magistrates
c. Collector or any officer appointed under Section 7
d. Only Revenue Inspectors
22. “Excise revenue” includes:
a. Only tax collected on land
b. Only customs duty
c. Duty, fee, penalty, confiscation under the Act
d. Only court fines
23. Excise revenue does NOT include:
a. Penalty under Excise Act
b. Fee under Excise law
c. Fine imposed by a Court of law
d. Confiscation under Excise Act
24. “Export” under the Act means:
a. Sending goods outside India only
b. Taking goods outside the State otherwise than across customs frontier
c. Selling goods within the State
d. Transport within district only
25. “Import” under the Act means:
a. Bringing goods into India
b. Bringing goods into the State otherwise than across customs frontier
c. Sending goods to another district
d. Manufacturing liquor within State
26. “Intoxicant” means:
a. Only alcohol
b. Only drugs
c. Any liquor or intoxicating drug
d. Only tobacco products
27. “Intoxicating drug” includes:
a. Only synthetic drugs
b. Leaves, stalks and flowering tops of Indian hemp plant
c. Only opium
d. Only medicinal drugs
28. “Indian hemp plant” refers to:
a. Cannabis sativa
b. Tea plant
c. Sugarcane
d. Cotton plant
29. “Bhang”, “sindhi” and “ganja” are forms of:
a. Tobacco
b. Alcoholic spirits
c. Indian hemp plant products
d. Synthetic medicines
30. Customs frontier is defined by:
a. State Government
b. Supreme Court
c. Central Government
d. High Court
31. Under the Act, intoxicating drug includes:
a. Only pure cannabis leaves
b. Any mixture with or without neutral materials of intoxicating drug forms
c. Only opium
d. Only synthetic narcotics
32. A drink prepared from intoxicating drugs is:
a. Not covered under the Act
b. Excluded from definition
c. Included as intoxicating drug
d. Treated as food item
33. The State Government may declare any intoxicating substance as intoxicating drug by:
a. Court order
b. Ordinance only
c. Notification
d. Parliamentary resolution
34. The definition of intoxicating drug excludes:
a. Cannabis derivatives
b. Narcotic drugs under NDPS Act, 1985
c. Alcoholic liquor
d. Beer
35. “Liquor” under the Act includes:
a. Only whisky
b. Only beer
c. Intoxicating liquor including spirits, wine, beer and alcohol-containing liquids
d. Only medicinal alcohol
36. The State Government may declare a substance as liquor:
a. By court judgment
b. By notification
c. By police order
d. By municipal resolution
37. “Manufacture” includes:
a. Only industrial production
b. Only chemical synthesis
c. Every process by which an intoxicant is produced or prepared
d. Only bottling process
38. Manufacture includes:
a. Only fermentation
b. Only packaging
c. Redistillation and rectification, flavouring, blending or colouring
d. Only storage of liquor
39. Rectification, flavouring and blending relate to:
a. Agriculture
b. Manufacturing of intoxicants
c. Court procedures
d. Tax collection only
40. Liquor includes:
a. Only alcoholic beverages approved by courts
b. Any substance declared as liquor by State Government notification
c. Only beer and wine
d. Only imported alcohol
41. Under the Act, “place” includes:
a. Only houses and buildings
b. Only shops and booths
c. House, building, shop, tent, vessel, raft and vehicle
d. Only permanent structures
42. The expression “place” under the Act does NOT include:
a. Vehicle
b. Vessel
c. Aircraft (specifically mentioned)
d. Enclosure
43. “Sale” under the Act includes:
a. Only exchange for money
b. Any transfer by way of gift
c. Any transfer otherwise than by way of gift
d. Only barter transactions
44. Under the Act, “spirit” means:
a. Any intoxicating drug
b. Any liquor containing alcohol obtained by distillation
c. Only fermented liquor
d. Only beer and wine
45. “Spirit” includes liquor:
a. Only if it is diluted
b. Whether denatured or not
c. Only if potable
d. Only if imported
46. “Tari” refers to:
a. Distilled alcohol from grains
b. Fermented or unfermented juice from palm trees
c. Synthetic liquor
d. Beer made from malt
47. “Transport” under the Act means:
a. Movement across India
b. Movement from India to foreign country
c. Movement from one place to another within the State
d. Movement through customs border only
48. The definition of “place” includes:
a. Only land
b. Only buildings
c. House, shop, tent, enclosure, vessel and vehicle
d. Only residential houses
49. Sale under the Act excludes:
a. Transfer for money
b. Transfer by gift
c. Transfer by barter
d. Transfer for consideration
50. “Spirit” is obtained by:
a. Fermentation only
b. Distillation
c. Pressing fruits
d. Boiling water
51. Under Section 4, the State Government may declare what shall be deemed as:
a. Only medicinal liquor
b. Country liquor and foreign liquor
c. Industrial alcohol only
d. Non-alcoholic beverages
52. The power under Section 4 is exercised by:
a. Parliament
b. High Court
c. State Government by notification
d. Collector only
53. Under Section 5, the State Government may declare:
a. Only punishment limits
b. Retail sale limits of intoxicants
c. Tax rates only
d. Manufacturing rules only
54. Retail sale limit under Section 5 may be fixed with respect to:
a. Only whole State
b. Only districts
c. Whole State or specified local area
d. Only capital cities
55. Retail sale limit may apply to:
a. Only government dealers
b. Only foreign liquor
c. Purchasers generally or specified class of purchasers
d. Only wholesalers
56. Retail sale limit may be declared:
a. Only once
b. Only by Parliament
c. Generally or for specified occasions
d. Only during emergencies
57. Sale of intoxicant in excess of retail limit is deemed as:
a. Retail sale
b. Wholesale sale
c. Illegal export
d. Manufacturing
58. Under Section 5, the declaration regarding retail sale is made by:
a. Central Government
b. State Government by notification
c. Court
d. Police Commissioner
59. Wholesale sale under the Act is determined by:
a. Nature of packaging only
b. Exceeding prescribed retail quantity
c. Type of liquor only
d. Place of sale only
60. The purpose of Section 5 is to define:
a. Criminal liability
b. Retail and wholesale sale limits of intoxicants
c. Import duties
d. Licensing authority structure
61. Section 6 of the Madhya Pradesh Excise Act, 1915 deals with:
a. Licensing of liquor shops
b. Saving of enactments
c. Manufacture of intoxicants
d. Import of liquor
62. Section 6 provides that the Excise Act shall not affect:
a. Only State laws
b. Only municipal laws
c. Certain Central enactments and rules/orders made thereunder
d. Only criminal laws
63. Which Act is specifically saved under Section 6?
a. Indian Penal Code, 1860
b. Sea Customs Act, 1878
c. Evidence Act, 1872
d. Income Tax Act, 1961
64. The Indian Tariff Act referred to in Section 6 is of:
a. 1908
b. 1894
c. 1911
d. 1920
65. Section 6 of the Excise Act excludes effect on the provisions of:
a. Only State Excise Rules
b. Sea Customs Act and Indian Tariff Act (except Section 6 thereof)
c. Only Police Act
d. Only Forest Act
66. Which of the following is also saved under Section 6?
a. Cantonment Act, 1910
b. Motor Vehicles Act, 1988
c. Companies Act, 2013
d. Transfer of Property Act, 1882
67. Section 6 extends protection to:
a. Only constitutional provisions
b. Rules or orders made under specified enactments
c. Only Supreme Court judgments
d. Only municipal bylaws
68. The purpose of Section 6 is:
a. To repeal central laws
b. To create new offences
c. To ensure harmony with existing enactments
d. To establish courts
69. Section 6 expressly mentions exemption of:
a. Income Tax Act
b. Indian Tariff Act (except Section 6)
c. IPC Section 302
d. CrPC Section 41
70. Section 6 ensures that the Excise Act does NOT override:
a. All State laws
b. Only environmental laws
c. Certain customs and cantonment laws
d. Only civil laws
71. Under Section 7, the State Government may appoint an officer called:
a. Excise Inspector
b. Chief Secretary
c. Excise Commissioner
d. Revenue Tribunal
72. The Excise Commissioner is responsible for:
a. Criminal prosecution only
b. Superintendence of Excise Department and collection of excise revenue
c. Land revenue assessment
d. Police investigation only
73. The Excise Commissioner functions subject to:
a. Control of High Court
b. Control of Collector only
c. Such control as State Government may direct
d. Control of Parliament
74. Under Section 7(b), the State Government may appoint a person to exercise Collector’s powers:
a. Only in emergency cases
b. Only with High Court approval
c. Either concurrently, in subordination, or in exclusion of Collector
d. Only after Cabinet approval
75. The powers under Section 7(b) relate to:
a. Police Commissioner powers
b. Collector under Excise Act powers
c. Judicial Magistrate powers
d. Panchayat powers
76. Officers under Section 7(c) are appointed:
a. Only by Parliament
b. By State Government with prescribed classes, designations, powers and duties
c. By Supreme Court
d. By District Court
77. Under Section 7(d), powers may be exercised by:
a. Only Excise Commissioner
b. Only Collector
c. Government servants or any other persons
d. Only Police officers
78. The establishment of Excise Department is controlled by:
a. Central Government
b. State Government notification
c. High Court orders
d. Municipal Corporation
79. Excise Commissioner’s primary role includes:
a. Judicial adjudication
b. Revenue collection and administration of Excise Department
c. Criminal sentencing
d. Land acquisition
80. Section 7 empowers the State Government to:
a. Only frame rules
b. Only impose taxes
c. Establish hierarchy and delegate excise powers
d. Only create offences
81. Under Section 7(e), the State Government may delegate its powers to:
a. Only High Court
b. Chief Revenue Authority or Excise Commissioner
c. Only Collector
d. Only Police Commissioner
82. The delegation under Section 7(e) excludes:
a. Power to make rules under Section 62
b. Power to collect tax
c. Power to appoint officers
d. Power to impose penalties
83. Under Section 7(f), the State Government may:
a. Increase powers of officers
b. Withdraw powers from any officer or person
c. Transfer cases to courts
d. Create new offences
84. Section 7(f) empowers withdrawal of powers from:
a. Only Excise Commissioner
b. Any officer or person under the Act
c. Only Collector
d. Only State Government employees
85. Under Section 7(g), delegation by Chief Revenue Authority, Excise Commissioner or Collector is:
a. Prohibited in all cases
b. Mandatory in all cases
c. Permitted to specified persons or classes by notification
d. Only allowed with Court permission
86. Delegation under Section 7(g) may relate to:
a. Only criminal powers
b. Powers under Excise Act or other Acts relating to excise revenue
c. Only civil powers
d. Only judicial powers
87. Under Section 7(e), State Government can delegate:
a. Only judicial powers
b. All or any of its powers except rule-making under Section 62
c. Only police powers
d. Only licensing powers
88. Section 7(f) deals with:
a. Creation of offences
b. Withdrawal of delegated powers
c. Import of liquor
d. Licensing system
89. Section 7(g) allows delegation by:
a. Only State Government
b. Chief Revenue Authority, Excise Commissioner or Collector
c. Only Magistrates
d. Only Parliament
90. The purpose of Section 7 is mainly:
a. To define liquor
b. To establish hierarchy and delegation of excise powers
c. To fix taxes
d. To define offences
91. Under Section 8, the State Government may by notification:
a. Only regulate sale of liquor
b. Prohibit import or export of intoxicants throughout State or any area
c. Only fix excise duty rates
d. Only license manufacturers
92. Section 8 also empowers the State Government to:
a. Allow free movement of intoxicants without restriction
b. Prohibit transport of any intoxicant
c. Only regulate medical alcohol
d. Only regulate foreign liquor imports
93. Under Section 8(c), the State Government may control:
a. Sugarcane cultivation only
b. Mahua and other bases used for manufacture of liquor
c. Tea plantations
d. Salt production
94. Mahua under Section 8 refers to:
a. A mineral substance
b. A base used for manufacture of liquor
c. A type of narcotic drug only
d. A government tax
95. Under Section 9, no intoxicant shall be imported, exported or transported without:
a. Approval of Collector only
b. Sanction of State Government
c. Police permission only
d. Court order
96. Under Section 9, intoxicants may be transported if:
a. No duty is paid
b. Duty is paid or bond is executed
c. Only declared by dealer
d. Only in small quantity
97. Under Section 9(a), liability may be discharged by:
a. Paying fine to court
b. Payment of duty or execution of bond
c. Giving written apology
d. Informing police only
98. Conditions under Section 9(b) are imposed by:
a. Parliament
b. State Government
c. High Court
d. Excise Court
99. Section 8 primarily deals with:
a. Licensing of shops
b. Prohibition powers regarding intoxicants
c. Criminal punishment
d. Appeals procedure
100. Section 9 mainly imposes:
a. Absolute prohibition of manufacture
b. Restrictions on import, export and transport
c. Rules for taxation only
d. Licensing of medical shops
101. Under Section 10, intoxicants exceeding a prescribed quantity may be imported, exported or transported only under:
a. License issued by police
b. Court order
c. Pass issued or deemed to be issued under the Act
d. Municipal permission
102. The prescribed quantity under Section 10 is fixed by:
a. Central Government
b. State Government by notification
c. High Court
d. Collector individually
103. Section 10 applies when intoxicants exceed:
a. Any quantity
b. Zero quantity
c. Such quantity as prescribed by State Government
d. Only commercial quantity
104. Under Section 11, passes for import, export or transport are generally granted by:
a. Police Commissioner
b. Collector
c. Excise Inspector
d. Magistrate
105. However, passes for import/export of certain intoxicants are granted only by:
a. Collector
b. Excise Commissioner
c. State Government
d. Chief Revenue Authority
106. The Excise Commissioner determines:
a. Civil disputes
b. Which intoxicants require passes issued only by him
c. Criminal punishments
d. Land revenue rules
107. Under Section 11(2), passes may be:
a. Only permanent
b. Only oral
c. General or special
d. Only for export
108. General passes under Section 11 may be issued for:
a. Only one consignment
b. Definite periods and kinds of intoxicants
c. Only emergency situations
d. Only court cases
109. Special passes under Section 11 are issued for:
a. Unlimited use
b. Specified occasions and particular consignments
c. Permanent business license
d. Tax exemption
110. The main purpose of Sections 10 and 11 is to regulate:
a. Land ownership
b. Import, export and transport of intoxicants through pass system
c. Criminal trial procedure
d. Forest conservation
111. Under Section 12, the Excise Commissioner may declare a pass issued by any authority in India as:
a. Invalid under the Act
b. A criminal document
c. A deemed pass under the Excise Act
d. A licence for manufacture only
112. The power under Section 12 is exercised by:
a. Collector
b. State Government
c. Excise Commissioner
d. High Court
113. Section 12 allows a pass issued by other authorities in India to be:
a. Automatically cancelled
b. Treated as pass under this Act subject to conditions
c. Converted into licence only
d. Restricted to export only
114. Under Section 13, no intoxicant shall be manufactured except:
a. With police permission
b. Under licence granted under the Act
c. With Collector’s verbal approval
d. Without any restriction
115. Section 13 prohibits cultivation of:
a. Wheat plant
b. Hemp plant without licence
c. Tea plant
d. Sugarcane
116. Under Section 13, tapping of tan-producing trees requires:
a. No permission
b. Only municipal approval
c. Licence under the Act
d. Court order
117. Section 13 prohibits bottling of liquor for sale except:
a. In all cases
b. Under licence and conditions
c. Without restriction
d. Only for export
118. Construction or working of distillery or brewery requires:
a. No licence
b. Licence under Section 13
c. Only trade registration
d. Only police intimation
119. Possession of materials or apparatus for manufacture of intoxicants is:
a. Always allowed
b. Allowed only for home use
c. Prohibited without licence
d. Allowed with GST registration
120. Under Section 13, State Government may exempt provisions relating to:
a. Manufacture of all intoxicants permanently
b. Tapping tan-producing trees or home manufacture of liquor in specified areas
c. Import of foreign liquor only
d. Transport of goods generally
121. Under Section 14, the Excise Commissioner may:
a. Only regulate transport of liquor
b. Establish and discontinue distilleries and warehouses
c. Only fix excise duty rates
d. Only grant retail licences
122. A distillery under Section 14 is established for:
a. Storage of food grains
b. Manufacture of spirit under licence granted under Section 13
c. Retail sale of liquor
d. Export of drugs only
123. Establishment of distillery under Section 14(a) is subject to:
a. Conditions imposed by Collector only
b. Conditions imposed by State Government
c. Conditions imposed by Police Department
d. Conditions imposed by Court
124. Under Section 14(b), the Excise Commissioner may:
a. Transfer distilleries only
b. Discontinue any distillery
c. Increase production capacity
d. Appoint staff in distilleries
125. Licence for construction and working of distillery or brewery is granted by:
a. High Court
b. Collector without conditions
c. Excise Commissioner subject to State Government conditions
d. Parliament
126. Under Section 14(d), a warehouse is established for:
a. Manufacturing intoxicants
b. Depositing intoxicants without payment of duty
c. Retail sale of liquor
d. Export of goods only
127. Intoxicants stored in warehouse under Section 14 are subject to:
a. No control
b. Payment of fee as directed by State Government
c. Free distribution
d. Only customs duty
128. Who may establish or licence a warehouse under Section 14?
a. Collector only
b. Excise Commissioner
c. State Legislature
d. Police Officer
129. Under Section 14(e), Excise Commissioner may:
a. Only inspect warehouses
b. Discontinue any warehouse
c. Only regulate transport
d. Only fix penalties
130. The main purpose of Section 14 is to regulate:
a. Criminal trials
b. Establishment and control of distilleries and warehouses
c. Land revenue collection
d. Forest protection
131. Under Section 15, no intoxicant shall be removed from a distillery or warehouse without:
a. Police permission only
b. Sanction of State Government and payment of duty or bond
c. Court order only
d. Collector’s verbal approval
132. Removal of intoxicants under Section 15 is regulated from:
a. Only retail shops
b. Distillery, brewery, warehouse or place of storage
c. Only customs stations
d. Only transport vehicles
133. Under Section 15, duty on intoxicants must be:
a. Ignored if quantity is small
b. Paid or secured by bond before removal
c. Paid only after sale
d. Paid only at retail stage
134. Under Section 16(1), the State Government may prescribe:
a. Punishment for offences
b. Limit of quantity for possession of intoxicants
c. Import tax only
d. Manufacturing rules only
135. Under Section 16(1), limits of possession may be:
a. Same for all intoxicants
b. Different for different qualities of same article
c. Fixed only by Parliament
d. Fixed only by courts
136. Possession of intoxicants beyond prescribed limit is allowed only under:
a. Verbal permission of police
b. Licence, pass or permit under the Act
c. Local body approval
d. No condition required
137. Section 16(2) permits excess possession if:
a. It is for personal use only
b. Covered by licence, pass or permit under the Act
c. It is imported legally
d. It is declared to Collector
138. Section 16(3) provides exception for:
a. Country liquor
b. Foreign liquor in possession of common carrier or warehouseman
c. Hemp plants
d. Industrial alcohol only
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