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MP Excise Act MCQs Set-4
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1. Under Section 47-A(3), no order of confiscation shall be made unless Collector has:
a. Only recorded FIR
b. Sent intimation to Court having jurisdiction to try the offence
c. Taken permission from Police Commissioner
d. Issued warrant of arrest
2. Under Section 47-A(3)(a), intimation regarding confiscation proceedings is sent to:
a. District Panchayat
b. Court having jurisdiction to try the offence
c. High Court directly
d. State Human Rights Commission
3. Under Section 47-A(3)(b), notice must be issued to:
a. Only police officer
b. Person from whom property is seized and claimants
c. Only Magistrate
d. Only Excise Commissioner
4. Under Section 47-A(3)(b), notice is also issued to:
a. Any person appearing to have interest in seized property
b. Only accused person
c. Only witnesses
d. Only complainant
5. Under Section 47-A(3)(c), Collector must provide opportunity for:
a. Settlement without hearing
b. Making representation against proposed confiscation
c. Immediate auction
d. Criminal trial
6. Under Section 47-A(3)(d), hearing must be given to:
a. Only seizure officer
b. Only claimant persons
c. Seizure officer and persons noticed under clause (b)
d. Only government auditor
7. Section 47-A(3) ensures compliance with:
a. Only revenue recovery
b. Principles of natural justice
c. Police investigation rules
d. Tax exemption rules
8. Under Section 47-A(3), notice must be:
a. Oral only
b. In writing
c. Through social media
d. Not required
9. Collector must inform Court under Section 47-A(3)(a) about:
a. Arrest of accused
b. Initiation of confiscation proceedings
c. Bail application
d. Trial verdict
10. Under Section 47-A(3), hearing is mandatory for:
a. Only complainant
b. Seizure officer and notified persons
c. Only Collector
d. Only police constable
11. Under Section 47-B(1), appeal against confiscation order must be filed within:
a. 15 days
b. 30 days
c. 60 days
d. 90 days
12. Under Section 47-B(1), appeal lies against order passed under:
a. Section 47
b. Section 47-A(2)
c. Section 34
d. Section 31
13. Under Section 47-B(1), appeal is preferred to:
a. High Court only
b. Collector or other Appellate Authority notified by State Government
c. Magistrate only
d. Police Superintendent
14. Under Section 47-B(1), appeal memorandum must be accompanied by:
a. FIR copy
b. Certified copy of the order appealed against
c. Witness statements
d. Search warrant
15. Under Section 47-B(2), Appellate Authority shall issue notice to:
a. Only appellant
b. Only Collector
c. Appellant and any person likely to be adversely affected
d. Only police officer
16. Under Section 47-B(3), Appellate Authority may:
a. Only confirm order
b. Only reverse order
c. Confirm, reverse or modify confiscation order
d. Only dismiss appeal without hearing
17. Under Section 47-B, appeal authority can pass interim orders regarding:
a. Arrest of accused
b. Custody and disposal of confiscated articles
c. Grant of licence
d. Criminal conviction
18. Under Section 47-B proviso, Appellate Authority:
a. Can stay confiscation automatically
b. Has no power to stay confiscation during appeal
c. Must always stay confiscation
d. Can only modify FIR
19. Section 47-B primarily deals with:
a. Licensing appeals
b. Appeal mechanism against confiscation orders
c. Import-export rules
d. Tax calculation
20. Under Section 47-B, appeal is filed within:
a. 7 days
b. 15 days
c. 30 days
d. 45 days
21. Under Section 47-C(1), revision against Appellate Authority order lies to:
a. High Court
b. Supreme Court
c. Court of Sessions
d. Magistrate
22. Under Section 47-C(1), revision must be filed within:
a. 15 days
b. 30 days
c. 60 days
d. 90 days
23. Under Section 47-C(1), revision is maintainable only on the ground of:
a. Excess fine
b. Illegality of the order
c. Change of law
d. Public interest
24. Under Section 47-C(2), Court of Sessions may:
a. Only confirm order
b. Only reverse order
c. Confirm, reverse or modify Appellate Authority order
d. Only remand case
25. Under Section 47-C proviso, Court of Sessions has:
a. Power to stay confiscation
b. No power to stay confiscation during revision
c. Unlimited stay power
d. Power only with Collector permission
26. Section 47-C deals with:
a. Appeal to Collector
b. Revision before Sessions Court against Appellate Authority order
c. Licensing of shops
d. Import duty
27. Under Section 47-D, jurisdiction of court is barred regarding:
a. Trial of criminal offences only
b. Disposal or custody of seized property after intimation under Section 47-A(3)
c. Grant of bail
d. Investigation of FIR
28. Section 47-D applies when court receives intimation from:
a. Police officer
b. Excise Commissioner
c. Collector under Section 47-A(3)(a)
d. Appellate Authority
29. Under Section 47-D, court cannot pass orders regarding:
a. Sentencing accused
b. Disposal and custody of seized intoxicants and related items
c. Registration of FIR
d. Witness examination
30. Section 47-D is a:
a. Provision for appeal
b. Bar of jurisdiction provision
c. Licensing provision
d. Tax exemption clause
31. Under Section 48(1), power to compound offences is given to:
a. Police Officer only
b. Magistrate only
c. Excise Commissioner or Collector
d. High Court
32. Under Section 48(1)(a), compounding amount may extend up to:
a. ₹5,000
b. ₹10,000
c. ₹20,000
d. ₹50,000
33. Under Section 48(1)(a), offences that can be compounded include:
a. Only Section 25 offences
b. Section 37, 38, 38-A (except certain cases) and Section 39
c. Only Section 34 offences
d. Only Section 40 offences
34. Under Section 48(1)(a), Excise Commissioner or Collector may:
a. Only cancel licence
b. Accept money in lieu of cancellation/suspension or as composition
c. Only arrest accused
d. Only issue warning
35. Under Section 48(1)(a), authority may also:
a. Grant bail
b. Order confiscation of seized articles
c. Cancel IPC provisions
d. Reduce tax rates
36. Under Section 48(1)(a), Section 38-A is excluded when:
a. All cases
b. Cases involving admixture of intoxicant with noxious drugs
c. Minor offences
d. Import cases
37. Under Section 48(1)(b), seized property may be released:
a. Without conditions
b. Only after trial
c. On payment of value as estimated by authority
d. Only by court order
38. Under Section 48(1)(b), release of seized property can be done before:
a. FIR registration
b. Order of confiscation by Judicial Magistrate
c. Appeal filing
d. Licence renewal
39. Section 48 mainly deals with:
a. Licensing rules
b. Compounding of offences and penalty powers
c. Import restrictions
d. Employment rules
40. Under Section 48, maximum composition/penalty amount is:
a. ₹1,000
b. ₹5,000
c. ₹10,000
d. ₹25,000
41. Section 48-A begins with:
a. Notwithstanding the limit of fine under Section 47
b. Notwithstanding the limit of penalty of ₹10,000 under Section 48(1)
c. Notwithstanding Section 34
d. Notwithstanding Section 31
42. Under Section 48-A, penalty may be imposed by:
a. Magistrate only
b. Police Inspector only
c. Excise Commissioner or Collector
d. High Court only
43. Under Section 48-A, penalty is imposed for:
a. Only import offences
b. Breach or contravention of rules or conditions of licence
c. Only tax evasion
d. Only transport offences
44. Under Section 48-A, penalty amount is:
a. Fixed ₹10,000 only
b. As provided in rules or licence conditions under the Act
c. Maximum ₹1,000 only
d. No penalty allowed
45. Section 48-A deals with:
a. Appeal mechanism
b. Enhanced penalty power for licence violations
c. Import-export regulation
d. Licensing issuance
46. Under Section 49, penalty applies to officers who act:
a. Lawfully and reasonably
b. Vexatiously and unnecessarily
c. Under court order only
d. With prior approval always
47. Section 49 applies to:
a. Only Excise Officers
b. Excise Officers, Police Officers, Land Revenue Officers or any empowered person under Section 52
c. Only Magistrates
d. Only private persons
48. Under Section 49(a), offence includes:
a. Lawful entry into premises
b. Vexatious entry or search under colour of authority
c. Sale of liquor
d. Manufacture of liquor
49. Under Section 49(c), offence includes:
a. Helping accused person
b. Illegal arrest, detention or search of any person
c. Licensing violation
d. Tax collection
50. Under Section 49, punishment may extend to:
a. 1 month imprisonment only
b. 3 months imprisonment or fine up to ₹500 or both
c. 6 months imprisonment
d. 1 year imprisonment
51. Section 49-A(1)(a) covers which of the following acts?
a. Only export of food items
b. Import, export, transport, manufacture, possession, bottling or sale of liquor
c. Only possession of books
d. Only sale of medicines
52. Under Section 49-A(1)(b), offence includes:
a. Manufacturing food grains
b. Altering or attempting to alter denatured spirit for human consumption
c. Selling milk products
d. Import of herbal products
53. Under Section 49-A(1)(c), liability arises when a person:
a. Accidentally stores liquor
b. Knowingly allows or suffers alteration of spirit into denatured form for misuse
c. Buys legal alcohol
d. Manufactures medicines
54. Under Section 49-A(1)(d), offence includes:
a. Mixing potable water with juice
b. Mixing denatured spirit or altered spirit with potable spirit
c. Storing water bottles
d. Exporting beer legally
55. Under Section 49-A, if liquor is found unfit for human consumption, minimum imprisonment is:
a. 1 month
b. 2 months
c. 6 months
d. 1 year
56. Under Section 49-A, maximum imprisonment for liquor unfit for human consumption may extend to:
a. 1 year
b. 2 years
c. 3 years
d. 5 years
57. Under Section 49-A, if offence causes injury to human being, minimum imprisonment is:
a. 1 month
b. 2 months
c. 4 months
d. 6 months
58. Under Section 49-A, maximum imprisonment when injury is caused may extend to:
a. 2 years
b. 3 years
c. 4 years
d. 5 years
59. Under Section 49-A, offender is also liable to:
a. Only warning
b. Only licence cancellation
c. Fine in addition to imprisonment
d. Only community service
60. Section 49-A primarily deals with:
a. Licensing of shops
b. Punishment for dangerous adulteration and alteration of denatured spirit/liquor
c. Import duty calculation
d. Transport permits
61. Under Section 49-A, if adulteration causes death of a human being, minimum imprisonment is:
a. 1 year
b. 2 years
c. 3 years
d. 6 months
62. Under Section 49-A, if adulteration causes death of a human being, maximum imprisonment may extend to:
a. 5 years
b. 7 years
c. 10 years
d. Life imprisonment only
63. Under Section 49-A (death caused), offender is also liable to:
a. Only fine
b. Only licence cancellation
c. Fine in addition to imprisonment
d. Only warning
64. For second or subsequent offence under clause (i), punishment includes:
a. Only fine
b. Imprisonment 6 months to 4 years and fine
c. Life imprisonment
d. Only warning
65. For second or subsequent offence under clause (ii), punishment includes:
a. 3 months to 2 years
b. 1 year to 6 years and fine
c. Only fine
d. Death penalty
66. For second or subsequent offence causing death, punishment may be:
a. 1 year to 5 years
b. 2 years to 10 years only
c. Life imprisonment or 5 to 10 years and fine
d. Only fine
67. Under repeated offence causing death, minimum imprisonment (where life is not awarded) is:
a. 1 year
b. 3 years
c. 5 years
d. 10 years
68. Under Section 49-A(2), enhanced punishment applies for:
a. First offence only
b. Second or subsequent offences
c. Only civil violations
d. Only licensing issues
69. Under Section 49-A, severity of punishment increases when:
a. Quantity is small
b. It is first offence
c. Harm escalates from unfit → injury → death
d. Licence is valid
70. Section 49-A enhanced punishment provisions apply:
a. Only for clerical errors
b. On repeated conviction under the section
c. Only for import offences
d. Only for transport cases
71. Under Section 50, duty to give information arises when:
a. Any liquor is legally sold
b. Intoxicant is manufactured/collected or hemp plant is cultivated in contravention of the Act
c. Only transport is done legally
d. Only licence is renewed
72. Under Section 50, information must be given to:
a. Only High Court
b. Magistrate or Excise/Police/Land Revenue officer
c. Only Municipal Corporation
d. Only Collector General
73. Under Section 50, duty applies to:
a. Only land owners
b. Only tenants
c. Owners, occupiers, agents, village-headmen and revenue officers
d. Only police officers
74. Under Section 50, failure to give information is punishable when:
a. Always mandatory imprisonment
b. No penalty exists
c. There is no reasonable excuse
d. Only if court directs
75. Section 50 primarily imposes:
a. Licensing power
b. Duty to inform authorities about illegal manufacture or cultivation
c. Import duty rules
d. Appeal mechanism
76. Under Section 51, Excise Commissioner or Collector may:
a. Only issue licences
b. Enter and inspect licensed premises
c. Only collect tax
d. Only arrest offenders
77. Under Section 51, inspection of licensed manufacture places can be done:
a. Only in daytime
b. Only after notice
c. At any time (day or night)
d. Only on weekends
78. Under Section 51, authorities may:
a. Only observe premises
b. Enter, inspect, and examine accounts and registers
c. Only issue warnings
d. Only suspend licences
79. Under Section 51(b), inspection of sale places is allowed:
a. Only during closed hours
b. Only at night
c. During hours of sale and when open
d. Only once a year
80. Section 51 empowers officers to:
a. Only seize property without inspection
b. Enter, inspect, and test materials, stills, utensils, and intoxicants
c. Only register FIR
d. Only impose fines
81. Under Section 52(1), who may arrest without warrant?
a. Only Magistrate
b. Only Excise Commissioner
c. Excise Officer, empowered Police Officer, and notified Revenue Officers/persons
d. Only High Court Judge
82. Under Section 52(1)(a), arrest without warrant is allowed for offences under:
a. Only Section 50
b. Sections 23-A, 34, 35, 36, 36-A, 36-B, 36-C, 37, 38-A, 40 or 49-A
c. Only Section 31 and 32
d. Only Section 47
83. Under Section 52(1)(b), officers shall:
a. Only inspect premises
b. Seize and detain intoxicants or articles liable to confiscation
c. Only issue notices
d. Only collect tax
84. Under Section 52, seizure can be made when officer has:
a. Mere suspicion without cause
b. Reason to believe articles are liable to confiscation
c. Court order only
d. Complaint from accused only
85. Section 52 empowers officers to:
a. Only arrest offenders after trial
b. Arrest without warrant in specified offences
c. Only fine offenders
d. Only cancel licences
86. Under Section 52(1)(c), officers may:
a. Only photograph accused
b. Detain and search persons, vehicles, and packages suspected of containing contraband
c. Only interrogate witnesses
d. Only issue summons
87. Section 52 applies to:
a. Civil disputes
b. Excise offences and related revenue violations
c. Family law matters
d. Property registration only
88. Power under Section 52 includes:
a. Only investigation by police
b. Arrest, seizure, detention and search powers
c. Only appeal filing
d. Only licensing authority
89. Under Section 52, seizure can relate to:
a. Only legal goods
b. Intoxicants or articles liable to confiscation
c. Only documents
d. Only currency notes
90. Section 52 primarily deals with:
a. Judicial procedure
b. Enforcement powers including arrest without warrant and seizure
c. Tax calculation
d. Licensing renewal
91. Under Section 53, a Magistrate may issue a warrant when he has reason to believe that offence:
a. Only under Section 50 has been committed
b. Under Sections 34, 35, 36, 36-A, 36-B, 36-C, 37, 38, 38-A, 39 or 40 has been or is likely to be committed
c. Only under Section 52 has been committed
d. Only under Section 48 has been committed
92. Under Section 53(a), warrant may be issued for:
a. Only arrest of witnesses
b. Search of place where intoxicants or apparatus used in offence are kept or concealed
c. Only inspection of accounts
d. Only seizure after conviction
93. Under Section 53(b), warrant may be issued for:
a. Arrest of any person suspected of involvement in specified offences
b. Only questioning of accused
c. Only detention of property
d. Only cancellation of licence
94. Section 53 empowers:
a. Police Inspector only
b. Magistrate to issue search and arrest warrants
c. Excise Commissioner only
d. Collector only
95. Under Section 53, Magistrate must form belief based on:
a. No inquiry required
b. Information and such inquiry as he thinks necessary
c. Only FIR
d. Only complaint of accused
96. Section 53 deals with:
a. Licensing procedure
b. Judicial power to issue warrants for excise offences
c. Appeal process
d. Tax exemption
97. Under Section 53, warrant can be issued for offences:
a. Only completed offences
b. Committed, being committed, or likely to be committed
c. Only past offences
d. Only minor offences
98. Under Section 53(a), warrant relates to:
a. Property division
b. Search of premises for intoxicants and implements of offence
c. Civil search only
d. Audit inspection
99. Under Section 53(b), warrant may be issued for arrest of:
a. Only public servants
b. Persons believed to be involved in commission of excise offences
c. Only landlords
d. Only witnesses
100. Section 53 is primarily:
a. Administrative rule-making power
b. Judicial warrant issuing power for excise offences
c. Licensing authority provision
d. Tax collection rule
101. Under Section 54, power to search without warrant is available to:
a. Any Excise Officer
b. Excise Officer not below such rank as prescribed by State Government
c. Only Magistrate
d. Only Police Inspector
102. Under Section 54, search without warrant is permissible when officer has reason to believe that:
a. Only a civil dispute exists
b. An offence under specified excise sections has been or is likely to be committed
c. Only tax evasion has occurred
d. Only licence renewal is pending
103. Under Section 54, search without warrant is justified when:
a. Court is closed
b. Warrant cannot be obtained without affording opportunity of escape or concealment of evidence
c. Accused is not present
d. Complaint is withdrawn
104. Before acting under Section 54, the officer must:
a. Inform local media
b. Record grounds of his belief
c. Take approval from Magistrate
d. Issue public notice
105. Under Section 54(a), the officer may:
a. Only inspect documents
b. Enter and search any place and seize articles liable to confiscation
c. Only arrest after trial
d. Only issue summons
106. Under Section 54(a), seizure relates to:
a. Only legal property
b. Anything believed to be liable to confiscation under the Act
c. Only cash
d. Only vehicles
107. Under Section 54(b), officer may:
a. Only search premises
b. Detain, search and arrest persons found in such place
c. Only seize documents
d. Only close shop
108. Under Section 54, offences include:
a. Only Section 50
b. Sections 34, 35, 36, 36-A, 36-B, 36-C, 37, 38, 38-A, 39 or 40
c. Only Section 31 and 32
d. Only Section 48
109. Section 54 allows search without warrant when:
a. No offence is suspected
b. Delay may lead to escape or concealment of evidence
c. Only during court hours
d. Only with consent of accused
110. Section 54 primarily deals with:
a. Licensing rules
b. Emergency search and seizure powers without warrant
c. Appeal procedure
d. Tax exemption
111. Under Section 54-A, Excise Officer may arrest without warrant a person who:
a. Commits theft in market
b. Obstructs or assaults him in execution of duty under the Act
c. Refuses to pay income tax
d. Disturbs public meeting
112. Under Section 54-A, arrest without warrant is permitted to:
a. Any police constable
b. Excise Officer not below prescribed rank
c. Any private citizen
d. Only Magistrate
113. Under Section 54-A proviso, arrested person shall be:
a. Kept in custody for 24 hours
b. Released only after trial
c. Admitted to bail if sufficient bail is tendered
d. Sent directly to jail
114. Bail under Section 54-A may be granted for appearance before:
a. Only Supreme Court
b. Magistrate or Police or Excise Officer as the case may be
c. Only High Court
d. Only Collector
115. Section 54-A deals with:
a. Licensing conditions
b. Arrest without warrant for obstruction or assault on excise officers
c. Tax recovery
d. Appeal procedure
116. Under Section 55(1), Excise Officer may exercise powers of:
a. Civil Judge
b. Officer-in-charge of a police station under Chapter XII CrPC
c. Revenue Court
d. Magistrate only
117. Section 55 applies to offences under:
a. Only Section 50 and 51
b. Sections 34, 35, 36, 36-A, 38-A, 39, 40 and 40-A
c. Only Section 47
d. Only Section 31
118. Under Section 55(2), Excise Officer is deemed to be:
a. Civil Judge
b. Officer-in-charge of a police station for Section 156 CrPC
c. Collector
d. Magistrate
119. Under Section 55(3), Excise Officer may:
a. Grant pardon in all cases
b. Stop further proceedings for recorded reasons without reference to Magistrate
c. Only arrest accused
d. Only impose fine
120. Section 55 primarily deals with:
a. Licensing authority powers
b. Investigation powers of Excise Officers similar to police powers
c. Tax assessment
d. Civil liability
121. Under Section 56, if sufficient evidence exists, the Excise Officer shall:
a. Close the case immediately
b. Submit a report to Judicial Magistrate
c. Refer matter to Panchayat
d. Release accused unconditionally
122. Under Section 56, the report submitted by Excise Officer is deemed to be:
a. Civil decree
b. Revenue order
c. Police report under Section 190 CrPC
d. Appeal memorandum
123. Section 56 applies to investigations conducted by:
a. Any private person
b. Excise Officer empowered under Section 55(1)
c. Village headman
d. Municipal officer
124. Under Section 56, report is submitted to:
a. Sessions Court only
b. High Court
c. Judicial Magistrate having jurisdiction
d. Collector
125. Under Section 56, Excise Officer need not submit report if he proceeds under:
a. Section 31
b. Section 34
c. Section 55(3)
d. Section 47
126. Section 57 applies where arrest, seizure or search is made by:
a. Collector only
b. Excise Officer below the rank of Collector
c. High Court officer
d. Revenue Minister
127. Under Section 57, report of arrest, seizure or search must be made within:
a. 12 hours
b. 24 hours
c. 48 hours
d. 7 days
128. Under Section 57, report shall be made to:
a. Supreme Court
b. Immediate official superior
c. Public Prosecutor
d. District Panchayat
129. Under Section 57, unless bail is accepted under Section 59, arrested person or seized thing shall be taken to:
a. Excise Commissioner
b. Judicial Magistrate
c. Village officer
d. Collector only
130. Section 57 primarily deals with:
a. Appeal procedure
b. Duty to report arrest, seizure and search by Excise Officers
c. Grant of licence
d. Tax collection
131. Under Section 57-A, officer in charge of police station shall:
a. Destroy seized articles immediately
b. Take charge of and keep seized articles in safe custody
c. Return articles to accused
d. Sell seized articles
132. Under Section 57-A, seized articles are kept in safe custody pending orders of:
a. Village Panchayat
b. Magistrate or Excise Officer
c. High Court only
d. Revenue Inspector
133. Under Section 57-A, Excise Officer accompanying seized articles may:
a. Release accused
b. Affix his seal to such articles
c. Conduct trial
d. Grant licence
134. Under Section 57-A, Excise Officer may also:
a. Cancel FIR
b. Take samples from seized articles
c. Issue warrants
d. Grant bail
135. Under Section 57-A, all samples taken shall also be sealed with seal of:
a. Collector
b. Excise Commissioner
c. Officer-in-charge of police station
d. Magistrate
136. Section 57-A primarily deals with:
a. Licensing of warehouses
b. Custody and sealing of seized articles
c. Appeal procedure
d. Tax recovery
137. Under Section 58, provisions of which Code apply to actions under the Act?
a. Civil Procedure Code
b. Indian Penal Code
c. Code of Criminal Procedure, 1973
d. Evidence Act only
138. Section 58 applies to:
a. Only arrest procedure
b. Arrests, searches, summons, warrants and disposal of seized things
c. Only licensing matters
d. Only tax matters
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