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THE RAJASTHAN EXCISE ACT, 1950 |
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CHAPTER I |
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PRELIMINARY |
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This Act may be called |
The Rajasthan Excise Act, 1950 |
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The Act No. of the Rajasthan Excise Act, 1950 is |
Act No. 2 of 1950 |
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The Rajasthan Excise Act, 1950 extends to |
Whole of the State of Rajasthan. |
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Which section defines "Beer"? |
Sec.3(1) |
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What does the term "Beer" includes? |
ale, stout, porter and all other fermented liquors made from malt |
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Which section defines "Abu area"? |
Sec.3(2) |
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What does the term "Abu area" includes? |
the territory comprised in the Abu Road taluka of Banaskantha district in the State of Bombay as it existed immediately before the first day of November, 1956 |
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Which section defines "Denatured"? |
Sec.3(3) |
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What does the term "Denatured" includes? |
mixed with such substance and by such process as may be prescribed under Section 42 in order to render any spirit unfit for human consumption whether as a beverage or as a medicine or in any other way whatsoever |
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Which section defines "Denatured spirituous preparation”? |
Sec.3(3A) |
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What does the term "Denatured spirituous preparation” means? |
any preparation of denatured spirit or alcohol and includes liquors, French polish and varnish prepared out of such spirit or alcohol |
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Which section defines "Excisable Article"? |
Sec.3(4) |
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What does the term "Excisable Article" means and includes? |
Spirit, fermented liquor or any alcoholic liquor Any intoxicating drug Stills or other appliances for distillation Fermented wash or other material for distillation Any other article which the State Government may declare Heritage liquor |
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Which section defines “Excise Commissioner"? |
Sec.3(5) |
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What does the term "Excise Commissioner" means? |
Excise Commissioner appointed by the State Government under this Act |
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Which section defines "Excise Duty"? |
Sec.3(6) |
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What does the term "Excise Duty" means? |
any duty of excise imposed by or under this Act on excisable articles manufactured or produced |
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Which section defines “Excise Officer"? |
Sec.3(7) |
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What does the term "Excise Officer" means? |
any officer or person other than the Excise Commissioner |
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Which section defines "Excise Revenue"? |
Sec.3(8) |
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What does the term "Excise Revenue" means? |
revenue derived or derivable from any payment, duty, fee, tax fine (other than a fine imposed by a Court of law) or confiscation imposed or ordered under the provisions of this Act or of any other law for the time being in force relating to liquor or intoxicating drugs |
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Which section defines "Export"? |
Sec.3(9) |
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What does the term "Export" means? |
to take out of those parts of the State of Rajasthan to which this Act extends |
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Which section defines "Fermented liquor"? |
Sec.3(10) |
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What does the term "Fermented liquor" means? |
wine, Pachari (Pachawai) and fermented Tari, and any other liquor that may from time to time be declared by the State Government to be fermented liquor |
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Which section defines "Import"? |
Sec.3(13) |
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What does the term "Import" means? |
to bring into those parts of the State of Rajasthan to which this Act extends |
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Which section defines "Intoxicating drug"? |
Sec.3(14) |
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What does the term "Intoxicating drug" means? |
the leaves, small stalks and flowering or fruiting tops of the hemp plant (Cannabia Sativa) including all forms known as Bhang, Sidhi or Ganja) |
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What does the term "Intoxicating drug" means? |
charas, that is, the resin obtained from the hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport |
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What does the term "Intoxicating drug" means? |
any mixture, with or without neutral materials, of any of the above forms of intoxicating drug, or any drink prepared therefrom |
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What does the term "Intoxicating drug" means? |
any other intoxicating or narcotic substance such substance not being opium, coca leaf or a manufactured drug as defined in the Dangerous Drugs Act, 1930 (Central Act 2 of 1930) |
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Which section defines “Lanced Poppy Heads”? |
Sec.3(14A) |
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What does the term “Lanced Poppy Heads” means? |
capsules of the opium poppy plant whether in their original form or cut, crushed or powdered, from which juice has been extracted |
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Which section defines "Liquor"? |
Sec.3(15) |
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What does the term "Liquor" means? |
intoxicating liquor and includes spirit of Wine, Spirit, Heritage Liquor, Wine, Tari, Pachawar, Beer |
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Which section defines "Magistrate"? |
Sec.3(16) |
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What does the term "Magistrate" means? |
any Magistrate of the first class |
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Which section defines "Manufacture"? |
Sec.3(17) |
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What does the term "Manufacture" means? |
every process, whether natural or artificial, by which any excisable article is produced or prepared wholly or partly and also reinstallation and every process for the rectification, reduction, flavoring, blending or coloring of liquor; |
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Which section defines "Molasses"? |
Sec.3(17A) |
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What does the term "Molasses" means? |
the mother liquor produced in the final stage of the manufacture of sugar or Khandsari sugar by the vacuum pan process or open pan process from sugarcane or gur |
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Which section defines "Pachawai"? |
Sec.3(18) |
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What does the term "Pachawai" means? |
fermented rice, millet or other grain whether mixed with any liquid or not and any liquid obtained therefrom whether diluted or undiluted |
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Which section defines "Place"? |
Sec.3(19) |
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What does the term "Place" means? |
house, building, shop, room, booth, tent, vessel, boat, raft vehicle and enclosure |
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Which section defines "Sale"? |
Sec.3(20) |
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What does the term "Sale" means? |
includes any transfer otherwise than by way of gift |
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Which section defines "Spirit"? |
Sec.3(21) |
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What does the term "Spirit" means? |
any liquor containing alcohol obtained by distillation, whether it is denatured or not |
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Which section defines "State" or "State of Rajasthan"? |
Sec.3(21A) |
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What does the term "State" or "State of Rajasthan" means? |
new State of Rajasthan as formed by Section 10 of the State Reorganization Act, 1956 |
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Which section defines "Still"? |
Sec.3(21B) |
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What does the term "Still" means? |
any part thereof, and any other apparatus for distillation or manufacture of spirit |
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Which section defines "Tari"? |
Sec.3(22) |
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What does the term "Tari" means? |
fermented or unfermented juice drawn form any kind of palm tree |
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Which section defines "To bottle"? |
Sec.3(23) |
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What does the term "To bottle" means? |
to transfer from a cask or other vessel to a bottle, jar, flask or other receptacle for the purpose of sale, whether any process of manufacture or rectification be employed or not, and bottling includes rebottling |
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Which section defines "Tola"? |
Sec.3(24) |
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What does the term "Tola" means? |
180 grams troy or 11.638 grams |
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Which section defines "Transport"? |
Sec.3(25) |
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Under section 4 Who has the power to declare what is to be deemed "Country Liquor" and 'Foreign Liquor" respectively? |
State Government |
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Under section 5 Who has the power to Declare Limit of Sale by Retail? |
State Government |
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Which section deal with “Possession by wife, clerk or servant” be deemed to be in the possession of that person? |
Sec.6 |
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Which section deal with “Saving of enactment relating to customs”? |
Sec.7 |
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CHAPTER II |
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CONTROL AND ESTABLISHMENT |
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Under section 8 the control of the administration of the Excise Department is subject to whose directions? |
State Government |
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Under section 9 Who can appoint an Excise Commissioner and may appoint as many Additional Excise Commissioners? |
State Government |
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Under section 9 The State Government also appoint such and so many other persons? |
Joint Excise Commissioner Deputy Excise Commissioners District Excise Officer Assistant Excise officer Other Excise Officers |
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Under section 9-A From any order passed by an Excise Officer an appeal shall lie to? |
the Excise Commissioner |
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Under section 9-A From any order passed by the Excise Commissioner under this Act otherwise than on appeal? |
to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tex Act, 2003 |
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Whether an appeal entertained if it is accompanied by a satisfactory proof of payment of 25% of the amount of the demand created by the order appealed against? |
Yes
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An appeal under section 9-A may be preferred at what time from the date of the order complained of? |
within sixty days |
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If any order passed on appeal by the Excise Commissioner it can be revised by (revision)? |
The Division Bench of the Rajasthan Tax Board |
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A revision may be preferred at what time from the date of the order complained of? |
within thirty days |
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Which section deals with Bar of Jurisdiction of Civil Courts to set-aside or modify any original order passed by an officer competent to do so or any order passed under, or referred to in Section 9-A? |
Sec.9B |
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Under section 10 Who can Appoint / empower Officers to perform the acts and duties mentioned in Chapter VIII of this Act? |
State Government |
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Which section deal with “Establishment of check-post and inspection of goods while in movement”? |
Sec.10-A |
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Who direct the setting up of check-posts at such places with a view to prevent or check evasion of excise duty under section 10-A? |
The excise commissioner |
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CHAPTER III |
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IMPORT, EXPORT AND TRANSPORT |
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Under section 11 Who will give permission to import of Excisable Article? |
State Government |
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What is the General rule to import of Excisable Article? |
No excisable article shall be imported |
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Under section 12 What are the conditions to Export and Transport of Excisable Article? The Indecent Representation of Women Act Free One Liner Notes |
1. duty (if any) imposed under Section 28 has been paid, and 2. conditions (if any) as the State Government may impose, have been satisfied. |
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Under section 13 Who can Prohibit, Import, Export and Transport of Excisable Article? |
State Government |
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Which provision deal with “Passes necessary for import export and transport” |
Sec.14 |
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Under section 15 Who can Grant of Passes for Import, Export and Transport of excisable article? |
Excise Commissioner or by an Excise Officer |
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CHAPTER IV |
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MANUFACTURE, POSSESSION AND SALE |
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Under section 16 In what circumstances Manufacture of Excisable Article is not Prohibited? |
When Licence is granted for that purpose by the Excise Commissioner or by an Excise Officer duly empowered in this behalf. |
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Which section deals with “Establishment or Licensing of Distilleries and Warehouses”? |
Sec.17 |
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Who establish a distillery or pot-still or discontinue any distillery or pot-still or discontinue any warehouse so established? |
the Excise Commissioner |
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Which section deal with “Removal of excisable article from distillery etc”? |
Sec.18 |
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Under section 19 When Possession of Excisable Articles is Prohibited under this Act? |
If Possession of Excisable Articles in Excess of The Quantity Prescribed by The State Government is Prohibited Except Under Permission granted by the Excise Commissioner or by an Excise Officer |
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Under section 20 When Sale of Excisable Articles is prohibited? |
Sale Of Excisable Articles Without Licence is Prohibited |
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Under section 20 No excisable article shall be sold without a Licence from? |
the Excise Commissioner or any Excise Officer |
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When an excisable article shall be sold without a Licence? |
a person licensed under this Act to cultivate or collect the hemp plant (Cannabis Sativa) a licence for sale in more than one district of those parts of the State of Rajasthan shall be granted with the previous approval of the State Government the sale of any foreign liquor legally procured by any person for his private use and sold by him or by auction on his behalf |
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Under section 21 No liquor shall be bottled for sale, and no, excisable article shall be sold? |
Otherwise, than in accordance with the terms and conditions a Licence granted in that behalf. |
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Under section 22 When sale or deliver any liquor or intoxicating drug etc. is prohibited to certain persons or in certain manner or circumstances? |
to any person apparently under the age of 18 years, or to any person of unsound mind, or to any soldier on duty and in uniform except with the permission of the proper officer of the unit to which the soldier belongs |
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Which section deal with “Prohibition of employment of children under the age of 18 years, or any leper or any person suffering from an infectious disease in any part of such premises in which such liquor or spirit is consumed by the public during the hours in which such premises are kept open for business”? |
Sec.23 |
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Which authority permission is required where it is permitted to sell Foreign Liquor for consumption on his premises during the hours in which such premises are kept open for business, employ or permit to be employed to any women in any part of such premises in which liquor is consumed by the public? |
the previous permission in writing, of the Excise Commissioner or an Excise Officer |
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Which section deals with the grant of exclusive privilege of manufacture, etc. where Excise Commissioner may order the grant to any person of a Licence for the exclusive privilege of manufacturing or of supplying any Country Liquor, Foreign Liquor or intoxicating drug? |
Sec.24 |
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Section 25 is deleted by? |
Chapter IX sec 48 of Rajasthan Finance Act 2014 |
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Which section deal with “Grantee of exclusive privilege may let or assign”? |
Under section 26 by the Excise Commissioner on application made by the grantee. |
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Which section deal with “Recovery by Grantee of Exclusive Privilege of Sums Due To Him”? |
Sec.27 |
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How the grantee lessee or assignee may recovery from any person holding under him any money due to him in his capacity of a grantee, lessee or assignee? |
as if it were an arrear of rent recoverable under the law |
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CHAPTER V |
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DUTIES, FEES AND SURCHARGE |
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Which section deal with “Duty on excisable articles”? |
Sec.28 |
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Who direct an excise duty or a countervailing duty at such rate or rates either generally or for any specified local area on any excisable article imported or exported, or transported or manufactured, cultivated or collected? |
State Government |
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Which section deal with “Surcharge for mitigating natural or manmade calamities”? |
Sec.28-A |
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Any excisable article chargeable with duty under section 28, shall be chargeable with surcharge at what rate of the duty chargeable on such excisable article under section 28, as may be notified by the State Government, for the purpose of mitigating natural or man-made calamities like drought, flood, epidemic, public health exigencies, fire etc? |
not exceeding 50 percent |
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Whether the surcharge chargeable under sub-section (1) of section 28-A shall be in addition to any duty under section 28? |
YES
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In which section “manner of levying duty” provide? |
Sec.29 |
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Who may prescribe time place and manner of levying duty? |
State Government |
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Which section deal with “Payment for exclusive privilege”? |
Sec.30 |
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Instead of or in addition to any duty leviable under chapter V, who may accept payment of a sum in consideration of the grant of the Licence for exclusive privilege under Section 24? |
the Excise Commissioner |
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Which section deal with “Interest payable on failure to pay excise revenue”? |
Sec 30-A |
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When interest is payable on excise duty or fee? |
If the amount of any duty, fee or other demand due against any person is not paid he shall be liable to pay on the amount due simple interest at such rate, as may be notified by the State Government from time to time from the day next following the day on which the payment of such duty, fee or demand became due |
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What happen where as a result of any order of the competent authority, the amount on which the interest was payable has been reduced? |
The interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded |
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Where both the excise revenue and interest are outstanding, the part payments made shall be? |
appropriated first towards excise and then towards interest |
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What sec.30-AA talks about? |
power to reduce or waive interest in certain cases |
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Who may, on an application made by licensee and after recording his reasons for so doing, reduce or waive the amount of any interest payable by the Licensee under this Act? |
the Excise Commissioner |
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On what condition the Excise Commissioner may reduce or waive interest payable by the Licensee? |
if he is satisfied that – to do otherwise would cause genuine hardship to the Licensee and The Licensee has co-operated in any proceeding for the recovery of any amount due from him. |
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CHAPTER VI |
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LICENCES, PERMITS AND PASSES |
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Which section deal with “Form and conditions of Licences, etc”? |
Sec.31 |
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By whom licenses, pass or permit can be granted? |
State government |
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Which section deal with “Saving of Licences in force at the commencement of this Act”? |
Sec.32 |
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Which section deal with “Power of authority granting Licence to require execution of counter parts agreement and to give such security for the performance of such agreement or to make such deposit in lieu of security”? |
sec.33 |
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Which section deal with “Power to cancel and suspend licences”? |
Sec.34 |
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In what conditions the license be suspended or cancelled? |
transferred or sublet by the holder without the permission of the authority; or any duty or fee payable by the holder be not duly paid; or in the event of any breach by the holder of such License permit |
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In what conditions the license be suspended or cancelled? |
the holder thereof is convicted of any offence punishable under this Act or any, other law for the time being in force relating to revenue or of any cognizable and non-bailable offence or any offence punishable under the Dangerous Drugs Act, 1930, NOW (Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985) |
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In what conditions the license be suspended or cancelled? |
any law relating to merchandise marks or any offence punishable under sections 482 to 489 (both inclusive) of the IPC/ SEC 345(3) to 350(2) of BNS |
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In what conditions the license be suspended or cancelled? |
licence, permit or pass has been granted on the application of the grantee of an exclusive privilege under this Act, on the requisition in writing of such grantee the conditions of the licence, permit or pass provide for such cancellation or suspension at will. |
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When a licence, permit or pass held by any person is cancelled under the authority may cancel any other licence, permit or pass granted to such person? |
under this Act or any other law for the time being in force relating to excise, revenue or Under The Opium Act. 1878 |
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Whether the holder of a licence, permit or pass shall be entitled to any compensation for the cancellation or suspension or to a refund of any fee paid or deposit? |
No
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Which section deal with “Further power to cancel licences for any cause other than those specified in Section 34”? |
Sec.35 |
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How the Authority cancel licences for any cause other than those specified in Section 34? |
On remitting a sum equal to the amount of the fees payable in respect thereof for fifteen days, cancel the licence on the expiration of fifteen days' notice in writing forthwith without notice. |
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If any licence, permit or pass be cancelled in addition to the sum remitted there shall be paid to the Licensee such further sum (if any) by way of compensation as? |
The Excise Commissioner may direct. |
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Which section deal with “surrender of licence to sell by retail”? |
sec.36 |
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Any holder of a licence to sell by retail may surrender his licence on the expiration of? |
one month's notice in writing given by him to the Excise Commissioner |
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Which section deal with “No renewal of licence or compensation on determination or non- renewal of licence Claimable”? |
Sec.37 |
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Which section deal with “Technical irregularities in licence”? |
Sec.38 |
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Whether the licence granted under this Act shall be deemed to be invalid by reason merely of any technical defect, irregularity or omission in the licence, or in any proceedings taken prior to the grant? |
No
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Whose decision is final as to what is a technical defect, irregularity or omission? |
The Excise Commissioner |
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CHAPTER VII |
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GENERAL PROVISIONS |
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Which section deal with “Measures, weights and testing instruments”? |
Sec.39 |
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Every person who manufactures or sells any excisable article under a licence granted under this Act, shall be bound to supply himself with such measures, weights and instruments, as? |
the Excise Commissioner may prescribe and to keep the same in good condition |
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Every person who manufactures or sells any excisable article under a licence granted under this Act, shall be bound at any time to measure, weight or test any excisable article? |
on the requisition of any Excise Officer |
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Which section deal with “recovery of excise revenue”? |
sec.40 |
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All excise revenue, including all amounts due to the State Government by any person on account of any contract relating to excise revenue, may without prejudice to any other mode of recovery, be recovered from the person primarily liable to pay the same or from his surety (if any)? |
as arrears of land revenue or in the manner provided for the recovery of public demands by any law |
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In case of default made by a holder of a licence which authority may take the grant for which the licence has been given under management at the risk of the defaulter, or declare the grant forfeited and result it at the rest and the loss of the defaulter? |
the Excise Commissioner or an Excise Officer |
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Whether the licence for an exclusive privilege granted under Section 24 shall be forfeited or re-sold without the sanction of the authority granting the licence? |
No
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Which section deal with “special mode of the recovery” |
sec.40A |
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The District Excise Officer may, at any time or from time to time, by notice in writing, a copy of which shall be sent to the defaulter at his address require,- • any person from whom any amount is due or who has failed to pay due amount on the demand by the District Excise Officer • any person who holds or may subsequently hold any money for or on account of such defaulter, |
to pay, into the Government Treasury or the bank authorised to receive money on behalf of the State Government
so much of the money as is sufficient to pay the amount due from the defaulter or the whole of the money when it is equal to or less than amount. |
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The authority issuing a notice under section 40A (1) may, at any time or from time to time, amend or revoke any such notice or extend the time |
upto three months for making any payment in pursuance of this notice |
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Any person discharging any liability to the defaulter after service on him of the notice issued under section 40A (1) shall be personally liable
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to the State Government to the extent of the liability discharged, or to the extent of the amount of demand, whichever is less |
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Which section deal with Power of State Government to make rules for the purpose of carrying out the provisions of this Act or other law for the time being in force relating to excise revenue? |
Sec.41 |
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Which section deal with Power of Chief Excise Authority to make rules? |
Sec.42 The Excise Commissioner may subject to the previous sanction of the State Government make rules. |
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CHAPTER VIII |
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POWERS AND DUTIES OF OFFICERS |
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Which section deal with “Power to enter and inspect place of manufacture and sale”? |
Sec.43 |
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Who has the power to enter and inspect place of manufacture and sale or examine any book, account or registers or seize any measures, weights, or testing instruments? |
Excise Commissioner or any Excise Officer not below such rank as the State Government may prescribe |
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Which section deal with “Power of certain officers to investigate into offences punishable under this Act”? |
Sec.44 |
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Who may investigate into any offence punishable under this Act committed within the limits of the area in which such officer exercises jurisdiction? |
Any officer of the Excise Department not below such rank as the State Government may Prescribe |
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Any such officer may exercise the same powers in respect of such investigation as if officer-in-charge of a police station may exercise in a cognizable case under the provisions of? |
Chapter XII of the Code of Criminal Procedure, 1973 or chapter XIII of BNSS, 2023 |
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If specially empowered by the State Government such officer may without reference to a Magistrate, and for reasons to be recorded by him in writing? |
Stop further proceedings, against any person concerned or supposed to be concerned in any offence punishable under this Act into which he has investigated. |
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Which section deal with “power of arrest, seizure and detention”? |
sec.45 |
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Any officer of the Excise, Police, Salt, Customs Narcotics or Land Revenue Department, not below such rank and subject to such restrictions as the State Government may prescribe and any other person duly empowered in this behalf |
may arrest without warrant, any person found committing an offence punishable under this Act and may seize, and detain any excisable article or other article which he has reason to believe to be liable to confiscation under this Act. |
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Which section deal with “Power of Excise Commissioner or Magistrate to issue warrant for search or arrest”? |
Sec.46 |
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The Excise Commissioner or a Magistrate or an Excise Officer having reason to believe that an offence under this Act has been is being, or is likely to be, committed may? |
issue a warrant for the search of any place in which he has reason to believe that any excisable article or any utensil implement apparatus or materials, in respect of which such offence has been, is being or is likely to be committed are kept or concealed, and the arrest of any person whom he has reason to believe to have been engaged in the commission of any such offence. |
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Which section deal with “power of excise officer to search without warrant” |
sec.47 |
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Whenever an officer of the Excise Department not below such rank as the State Government may prescribe has reason to believe that an offence punishable under this Act has been, is being or is likely to be committed in any place, and that search warrant cannot be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence he may? |
at any time by day or night enter and search such place |
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Every Excise Officer may seize anything found in such place which he has reason to believe to be liable to confiscation under this Act and may detain and search and if he thinks proper? |
Arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid. |
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Which section deal with “Procedure relating to arrest, searches etc”? |
Sec.48 |
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Which provision is relating to arrest, searches, search warrants, production of persons arrested and investigation into offences shall be held to be applicable so far as may be, to all action taken in these respects under this Act? |
The provisions of the Code of Criminal procedure, 1973 or Bharatiya Nagarik Suraksha Sanhita, 2023 |
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Can an offence punishable under this Act be investigated into without the order of a Magistrate and any warrant issued by the Excise Commissioner or an Excise Officer may be executed by any officer selected? |
Yes
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Whenever an excise officer makes any arrest, seizure or search? |
he shall within 24 hours thereafter make a full report of all the particulars to his immediate official superior unless bail be accepted under Section 49 take or send the person arrested and the article seized with all convenient dispatch to a Magistrate for trial. |
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Whether search deemed to be illegal by reason only of the fact that witnesses for the search were not inhabitants of the locality in which the place of search is situated? |
No
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Which provision shall not apply to the investigations made under this Act? |
the provisions of section 162 of the Code of Criminal Procedure, 1973 or sec 181 of Bharatiya Nagarik Suraksha Sanhita, 2023
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Which section deal with “Modified application of certain provisions of the Code”? |
Sec.49 |
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Section 167 of the Code of Criminal Procedure, 1973 shall apply to a case involving an offence punishable under the proviso to section 54, or under sections 54B, 54D or 56 of this Act, 1950 The Sexual Harassment of Women at Workplace Free Detailed Notes |
subject to the modification that in sub-section (2) thereof the reference to "sixty days" and "ninety days", wherever they occur, shall be construed as reference to "one hundred twenty days" and "one hundred eighty days" respectively. |
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Nothing in section 438 of the Code of Criminal Procedure, 1973 shall apply in relation to any case involving the arrest of any person on an accusation of having committed |
an offence punishable under the proviso to section 54, or under sections 54B, 54D or 56 of this Act. |
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No person accused of an offence punishable under the proviso to section 54, or under sections 54B, 54D or 56 of this Act shall, if in custody, be released on bail or on his own bond Medical Termination of Pregnancy Act Free Detailed Notes
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unless- the Public Prosecutor has been given an opportunity to oppose the application of such release; and Where the Public Prosecutor opposes the application, the court is satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likely to commit any such offence while on bail. |
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Which section deal with “Duty of officers of certain departments to report offences and to assist Excise Officers”? |
Sec.50 |
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Every officer of the Police, Salt, Customs Narcotics and Land Revenue Department Hindu Marriage Act Free Detailed Notes
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shall be bound to give immediate information to an officer of the Excise Department of all breaches of any of the provisions of this Act which may come to his knowledge and to aid, any officer of the Excise Department in carrying out of the provisions of this Act upon request made by such officer. |
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Which section deal with “Duty of landholders and others to give information”? |
Sec.51 |
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Every owner or occupier of land and the agent of any such owner or occupier of land on which, and Every Sarpanch or Panch of a Panchayat, lambardar, village headman, village accountant or village policeman in whose village there shall be any manufacture or illegal import or collection of any excisable article not licenced under this Act, or any unlawful cultivation or collection of any plant from which an intoxicating drug can be produced |
shall be bound in the absence of reasonable excuse, to give notice of the same to a Magistrate or to an officer of the Excise, Police, Customs or Land Revenue Department, immediately the same shall have come to his knowledge. |
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Which section deal with “Duty of officer-in-charge of police station to take charge of article seized.”? |
Sec.52 |
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Every officer-in-charge of a police station shall take charge of and keep in safe custody, pending the orders of a Magistrate or of the Excise Commissioner or an Excise Officer all articles seized which may be delivered to him; and |
shall allow any officer of the Excise Department to affix his seal to such articles, and to take samples of and from them. All samples so taken shall also be sealed with the seal of the officer in- charge of the police station. |
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Which section deal with “Power to close shops for the sake of public peace”? |
Sec.53 |
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The District Magistrate by notice in writing to the Licensee may require that any shop in which any excisable or intoxicating drug is sold shall be |
Closed at such times or for such period as he may think necessary for the preservation of the public peace. |
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If a riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop
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A Magistrate of any class or any police officer above the rank of a constable who is present, may require such shop to be kept closed for such period as he may think necessary |
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CHAPTER IX |
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OFFENCES AND PENALTIES |
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Which provision deal with “Penalty for unlawful import, export, transport, manufacture, possession etc.”? |
Sec.54 |
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What is the penalty for unlawful import, export, transport, manufacture, or possession of excisable goods under Section 54 of the Rajasthan Excise Act? |
Imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of twenty thousand rupees or five times of the loss of excise duty, whichever is higher |
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What is the penalty if the quantity of liquor found at the time or in the course of detection of the offence exceeds fifty bulk litres, the person guilty for such offence?
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punishable with imprisonment for a term which shall not be less than three years but which may extend to five years and with fine of twenty thousand rupees or ten times of the loss of excise duty, whichever is higher |
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Which provision deal with “Owner of animal, cart, vessel, raft, motor vehicle or any other means of conveyance deemed to be guilty in certain cases”? |
Sec.54A |
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Where any animal, cart, vessel, raft, motor vehicle or any other means of conveyance is used in the commission of an offence under this Act, and is liable to confiscation, the owner thereof, except in case of a motor vehicle or other means of conveyance being owned by the Central Government or any State Government or any of their undertaking? |
shall be deemed to be guilty of such offence and such owner shall be liable to be proceeded against and punished accordingly. |
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Which section deal with “Penalty for adulteration resulting in death etc”? |
Sec.54B |
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Whoever mixes or permits to be mixed with any liquor or intoxicating drug any noxious substance or any substance, which is likely to cause death to human beings, shall, on conviction, be punishable. – If as a result of such an act, death is caused to any person? |
imprisonment for a term which shall not be less than two years but which may be for life, and with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees |
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Whoever mixes or permits to be mixed with any liquor or intoxicating drug any noxious substance or any substance, which is likely to cause disability or grievous hurt to human beings, shall, on conviction, be punishable. – If as a result of such an act, disability or grievous hurt is caused to any Person? |
imprisonment for a term which shall not be less than two years but which may be for life, and with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees |
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Whoever mixes or permits to be mixed with any liquor or intoxicating drug any noxious substance or any substance, which is likely to cause other than disability or grievous hurt or death to human beings, shall, on conviction, be punishable. - In any other case?
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imprisonment for a term which shall not be less than one year but which may extend to ten years, and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh and fifty thousand rupees. |
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Whoever omits to take reasonable precautions to prevent the mixing of any noxious substance or any substance which is likely to cause death to human beings, with any liquor or intoxicating drug shall, on conviction, be punishable? |
imprisonment for a term which shall not be less than two years but which may be for life, and with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees |
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Whoever omits to take reasonable precautions to prevent the mixing of any noxious substance or any substance which is likely to cause disability or grievous hurt, with any liquor or intoxicating drug shall, on conviction, be punishable. |
imprisonment for a term which shall not be less than two years but which may be for life, and with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees |
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Whoever omits to take reasonable precautions to prevent the mixing of any noxious substance or any substance with any liquor or intoxicating drug shall, on conviction, be punishable in any other case? |
imprisonment for a term which shall not be less than one year but which may be extend to ten years, and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh and fifty thousand rupees |
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Whoever possesses any liquor or intoxicating drug in which any substance is mixed, knowing that such substance is mixed with such liquor or intoxicating drug shall, on conviction, be punishable with |
Imprisonment for a term which shall not be less than one year but which may extend to ten years, and with fine which may extend to one lakh rupees. |
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The expression "grievous hurt" shall have the same meaning as is in? |
Section 320 of the Indian Penal Code, 1860/Section 116 of the Bharatiya Nyaya Sanhita (BNS), 2023 |
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Which section deal with “Order to pay compensation”? |
Sec.54C |
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The court when passing the judgment in a case falling under section 54B may, if it is satisfied that death or grievous hurt or disability or other injury has been caused to any person or persons by consumption of liquor or intoxicating drug sold in any place, order the person who sold the liquor or intoxicating drug, whether or not he is convicted of an offence under section 54B, to pay, by way of compensation |
in case of death- shall not be less than three lakh rupees in case or grievous hurt or disability- two lakh rupees in other cases- twenty thousand rupees |
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Any person aggrieved by an order to pay amount of compensation may, within thirty days from the date of the order? |
prefer an appeal to the High Court |
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The High Court may entertain the appeal after the expiry of what time if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time? |
Expiry of the said period of thirty days |
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Under section 54D of Rajasthan Excise Act -Penalty for criminal conspiracy: Whoever is a party to a criminal conspiracy to commit an offence punishable under this Act shall be punished? |
In the same manner as if he had committed such offence. (section 120-A of the Indian Penal Code, 1860 or section 61(1) of BNS, 2023) |
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Which provision deal with “Penalty for unlawfully selling to persons under eighteen or employing children or women”? |
Sec.55 |
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What is the penalty for unlawfully selling to persons under eighteen or employing children or women? |
shall in addition to any other penalty to which he may be liable be punishable with a fine which may extend to five hundred rupees. |
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Which provision deal with “Penalty for rendering denatured spirit fit for human consumption”? |
Sec.56 |
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What is the penalty for rendering denatured spirit fit for human consumption? |
imprisonment for a term which shall not be less than two years but which may extend to five years and with fine of two lakh rupees or five thousand rupees per bulk liter of denatured spirit or denatured spirituous preparation involved, whichever is higher. |
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Which provision deal with “Penalty for possession of excisable article unlawfully imported”? |
Sec.57 |
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What is the “penalty for possession of excisable article unlawfully imported”? |
imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of twenty thousand rupees or five times of the loss of excise duty, whichever is higher |
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Which provision deal with “Penalty for certain acts by Licensee or his servants”? |
Sec.58 |
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Whoever being the holder of a licence, permit or pass granted under this Act or being in the employ of such holder and acting on his behalf fails to produce such licence or willfully contravenes any rule or willfully does or omits to do anything in breach of any of the conditions of the licence? |
shall be punished for each such offence with fine of five thousand rupees. |
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Which section deal with “Penalty for adulteration, etc., by licensed vendor or manufacturer”? |
Sec.58A |
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Whoever being the holder of a license for the sale or manufacturer of any intoxicant mixes or permits to be mixed with intoxicant sold or manufactured by him any noxious drug or any foreign ingredient or sells or keeps or exposes for sale as Indian made foreign liquor or marks any bottle or the cork of any bottle, case, packing or other receptacle containing Indian made foreign liquor or sells or keeps or exposes for sale any Indian made foreign liquor in a bottle with a counterfeit property mark or for the purpose of counterfeiting excise adhesive labels or holograms shall, on conviction, be punished with imprisonment |
in case of first offence, for a terms which shall not be less than one year but which may extend to three years and with fine which shall not be less than ten thousand rupees but which may extend to three lakh rupees; in case of a second or subsequent offence, for a term which shall not be less than two years but which may extend to five years and with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees. |
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The expression "counterfeit" shall have the same meaning as |
is in Section 28 of the Indian Penal Code 1860 or section 2(4) of BNS, 2023 |
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Which section deal with “Penalty for consumption in chemist's shop etc”? |
Sec.59 |
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If any chemist, druggist, apothecary or keeper of a dispensary allows any excisable article, who has not been bona fide medicated for medicinal purposes to be consumed on his business premises by any person not employed in his business, he shall be punished? |
imprisonment for a term which may extend to three months and with fine which may extend to one thousand rupees |
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If any person not employed as aforesaid, consumes any such excisable article on such premises, he shall be punished with? |
Fine which may extends to two hundred rupees. |
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Which section deal with “Penalty for Excise Officer refusing to do duty”? |
Sec.60 |
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Any Excise Officer who without lawful excuse shall cease or refuse to perform or shall withdraw himself from the duties of his office unless expressly allowed to do so in writing by the Excise Commissioner, or unless he shall have given to his superior officer two months’ notice in writing if his intention to do so shall be punished? |
with imprisonment which may extend to three months or with fine which may extend to five hundred rupees or with both. |
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Which section deal with “Penalty for Excise Officer making vexatious search etc”? |
Sec.61 |
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If any Excise Officer—without reasonable grounds of suspicion enters, inspects or searches or vexatiously and unnecessarily seizes any property or vexatiously and unnecessarily detains, searches or arrests any person? |
he shall be punished with imprisonment for a term which may extend to three months or with fine which may extend to five hundred rupees or with both. |
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Which section deal with “Penalty for certain acts and omissions by Excise Officers”? |
Sec.61A |
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If any Excise Officer unlawfully releases or abets the escape of any person arrested or acts in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or contravened or the excise revenue may be defrauded, he shall be punished with imprisonment for a term? |
which shall not be less than three months but which may extend to one year |
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Which section deal with “Penalties for offences not otherwise provided for”? |
Sec.62 |
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Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any rule or order made under this Act and not otherwise provided for therein? |
shall be punished for each such act or omission with fine which may extend to two hundred rupees. |
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Which section deal with “Offence by company”? |
Sec.62A |
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Where an offence under this Act which has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company? |
shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly |
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Which section deal with “Penalty for fraud by Licensed manufacturer or vendor or his servant”? |
Sec.63 |
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lf any Licensed manufacturer or licensed vendor or any person in his employ or acting on his behalf - • sell or keeps, or exposes for sale, as foreign liquor any liquor or • marks any bottle, case, package or other receptacle containing liquor with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor |
he shall be punishable with imprisonment for a term which may extend to three months and with fine which may extend to five hundred rupees |
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Which section deal with “Manufacture, sale or possession by one person on account of another”? |
Sec.64 |
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Which section deal with “Whoever attempts to commit or abets any offence punishable under this Act shall be liable to the punishment provided for the offence”? |
Sec.65 |
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Which section deal with “Enhanced punishment after previous conviction”? |
Sec.66 |
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Except as provided in section 58A, if any person after having been previously convicted of an offence punishable under this Act or under the similar provisions of any enactment repealed by this Act subsequently commits and is convicted of an offence punishable under this Act? |
he shall be liable to twice the punishment which might be imposed on a first conviction under this Act |
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Whether the enhanced punishment would in any way affect the minimum sentence prescribed for any offence under this Act? |
No
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Which section deal with “Security for abstaining from commission of offences”? |
Sec.66A |
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Whenever any person is convicted of an offence punishable under this Act and the Court convicting him is of the opinion that it is necessary to require such person to execute a bond for abstaining from the commission of any such offence, the Court may, at the time of passing sentence on such person? |
order him to execute a bond for a sum proportionate to his means, with or without sureties, for abstaining from the commission of the said offence during such period not extending three years, as it thinks fit to fix. |
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If the conviction is set aside in appeal or revision the bond so executed shall? |
become void. |
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An order under section 66A may also be made by an 0061ppellate Court or by the High Court? |
when exercising its powers of revision |
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Which section deal with “Cognizance of offences and credit of fines to Excise Department”? |
Sec.67 |
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No magistrate shall take cognizance of an offence punishable |
under Section 54 or Section 54-B or Section 54-D or Section 57 or Section 59 or Section 62-A or Section 63 (except on his own knowledge or suspicion or on a complaint or the report of an Excise Officer) |
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No magistrate shall take cognizance of an offence punishable |
under Section 55 or Section 56 or Section 58A or Section 60 or Section 61 or Section 62 – (except on a complaint or the report of an officer not below the rank of the Excise commissioner or an Excise Officer) |
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The report of an Excise Officer shall be treated for all purposes of trial to be a report made by a police officer within the meaning of |
Clause (b) of subsection (1) of Section 190 of the Code of Criminal Procedure 1973 or section 210 of BNSS, 2023 |
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Except with the special sanction of the State Government no Magistrate shall take cognizance of any offence punishable under this Act |
unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed. |
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Which section deal with “Presumption as to commission of offences in certain cases”? |
Sec.68 |
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In every Presumption for any offence punishable under this Act, it shall be presumed without further evidence until the contrary is proved, that the accused person has committed such offence in respect of |
any excisable article; or any still, utensil, implement or apparatus used in the manufacture on any such article or drug any materials which have undergone any process of which he is unable to account satisfactorily |
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Which section deal with “What things are liable to confiscation”? |
Sec.69 |
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What things are liable to confiscation - Whenever an offence punishable under this Act has been committed |
in respect of which such offence has been committed shall be liable to confiscation every excisable article every still, utensil, implement or apparatus every excisable article lawfully imported, transported, manufactured held in possession or sold every receptacle, package or covering every animal, cart, vessel raft or other conveyance |
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When in the trial of any offence punishable under this Act the Magistrate decides that anything is liable to confiscation |
he may order confiscation |
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When in the trial of any offence punishable under this Act the Magistrate in case of a thing other than an excisable article he may |
in lieu of ordering confiscation, give the owner of the thing liable to be confiscated an option to pay any such fine as he think fit. |
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If the excisable articles seized in connection with an offence under this Act are such as cannot be legally sold in Rajasthan in the form they were seized, such excisable articles
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may be ordered to be confiscated by the District Excise Officer concerned, whether or not prosecution is instituted for the offence and whether or not the offence is compounded |
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Where the District Excise Officer, after passing an order of confiscation is of the opinion that it is expedient in the public interest so to do, he may order the confiscated excisable articles or any part thereof to be sold |
by public auction or to be destroyed or disposed of departmentally in accordance with the rules made by the State Government in this behalf. |
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Whenever any excisable article is seized the District Excise Officer shall have jurisdiction to make order with regard to the possession, delivery, disposal and release of such property |
But any court, tribunal or other authority shall not have, jurisdiction to make order |
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Who may order confiscation when an offence has been committed and the offender is not known or cannot be found |
The Excise Commissioner |
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No such order shall be made by the Excise Commissioner until the expiration of |
one month from the date of seizing the thing or animal in question or without hearing the person |
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Where any means of conveyance is seized in connection with the commission of any offence under this Act, a report of such seizure shall, without unreasonable delay, be made by the person seizing it |
to the Excise Commissioner or to the officer, not below the rank of the District Excise Officer, as may be duly authorised by the State Government |
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Which section deal with “Power of Excise Officers to compound offences”? |
Sec.70 |
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The Excise Commissioner or any other Excise Officer specially empowered by the State Government in that behalf may accept from any person whose licence, permit or pass is liable to be cancelled or suspended under this Act, or who is reasonable suspected of having committed an offence punishable under this Act.
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a sum of money not exceeding not less than Rs. 5000/- but not exceeding 10 times of the annual licensee fee in respect of manufacturing units/bonds and wholesale vends etc. and not more than two times exclusive privilege amount in case of liquor and beer shops along with other levies applicable from time to time |
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No offence of manufacture, or possession for sale of an excisable article punishable under Section 54 |
shall be compounded |
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On the payment of such sums of money to such officer, the accused person, if in custody
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shall be discharged, the property seized shall be released and no further proceedings shall be taken against such person or property in respect of such offence. |
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CHAPTER X |
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MISCELLANEOUS |
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Which section deal with “Exemption”? |
Sec.71 |
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Nothing in the foregoing provisions of this Act applies to |
the import, manufacture, possession, sale or supply of any bonafide medicated article for medicinal purposes by medical practitioners, chemists, druggists, apothecaries or keepers of dispensaries |
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Which section deal with “Publication of rules and notification”? |
Sec.72 |
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All rules made and notifications issued under this Act shall be published in the Official Gazette and shall thereupon have effect as if enacted in this Act |
From the date of such publication or from such other date, as may be specified in that behalf. |
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Which section deal with “Bar of certain suits”? |
Sec.73 |
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No suit prosecution or other legal proceedings shall lie against the State Government or against any officer or person |
For anything in good faith done or intended to be done in pursuance of this Act. |
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Which section deal with “Powers exercisable from time to time”? |
Sec.74 |
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Any power conferred by this Act on the Excise Commissioner |
May be exercised from time to time as occasion requires. |
