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Rajasthan Excise Act Set-1
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1. The Rajasthan Excise Act, 1950 is:
a. Act No. 20 of 1950
b. Act No. 2 of 1950
c. Act No. 12 of 1950
d. Act No. 22 of 1950
2. The Act is cited as:
a. The Rajasthan Excise Act, 1949
b. The Rajasthan Abkari Act, 1950
c. The Rajasthan Excise Act, 1950
d. The Rajasthan Excise and Revenue Act, 1950
3. The Rajasthan Excise Act, 1950 was made by:
a. The Governor of Rajasthan
b. The President of India
c. The Rajasthan Legislative Assembly
d. His Highness the Rajpramukh
4. The Rajasthan Excise Act, 1950 was made on:
a. 26th January, 1950
b. 20th March, 1950
c. 15th August, 1950
d. 1st April, 1950
5. Section 1 of The Rajasthan Excise Act, 1950 deals with:
a. Definitions
b. Excise revenue
c. Short title, extent and commencement
d. Powers of Excise Commissioner
6. This Act may be called:
a. The Rajasthan Abkari Act, 1950
b. The Rajasthan Excise Act, 1950
c. The Rajasthan Excise and Revenue Act, 1950
d. The Rajasthan Liquor Act, 1950
7. The Rajasthan Excise Act, 1950 extends to:
a. Such areas as may be notified by the State Government
b. The whole of India
c. The whole of Rajasthan Division
d. The whole of the State of Rajasthan
8. Under Section 1(3), the Act shall come into force on such date as may be appointed by:
a. The Excise Commissioner
b. The State Legislature
c. The State Government
d. The District Magistrate
9. The date of commencement of the Act is to be appointed by notification in the:
a. Rajasthan Gazette
b. Official Gazette
c. Central Gazette
d. Revenue Gazette
10. The power to appoint the date on which the Act shall come into force is exercisable:
a. By executive order
b. By notification in the Official Gazette
c. By circular issued by the Excise Commissioner
d. By publication in newspapers
11. The date appointed for the commencement of The Rajasthan Excise Act, 1950 was:
a. 1st July, 1950
b. 20th March, 1950
c. 26th January, 1950
d. 15th August, 1950
12. Section 3 of The Rajasthan Excise Act, 1950 deals with:
a. Excise Revenue
b. Definitions
c. Excise Duties
d. Intoxicants
13. Under the Act, "Beer" includes:
a. Only ale and stout
b. Only porter and wine
c. Ale, stout, porter and all other fermented liquors made from malt
d. All alcoholic liquors for human consumption
14. Which of the following is specifically included within the definition of "Beer"?
a. Pachari
b. Tari
c. Wine
d. Porter
15. "Abu area" means the territory comprised in:
a. Abu district of Rajasthan
b. Abu tehsil of Sirohi district
c. Abu Road taluka of Banaskantha district in the State of Bombay as it existed immediately before 1 November 1956
d. Abu Road district in the State of Bombay
16. For the purposes of the Act, "Denatured" means:
a. Mixed with any intoxicating drug
b. Distilled beyond prescribed strength
c. Mixed with water to reduce potency
d. Mixed with such substance and by such process as may be prescribed under Section 42 to render spirit unfit for human consumption
17. A spirit rendered unfit for human consumption as a beverage, medicine or in any other way whatsoever is known as:
a. Fermented liquor
b. Denatured spirit
c. Heritage liquor
d. Excisable article
18. "Denatured spirituous preparation" means:
a. Any medicinal preparation only
b. Any preparation of fermented liquor
c. Any preparation of denatured spirit or alcohol
d. Any intoxicating drug mixed with spirit
19. Which of the following is included in "Denatured spirituous preparation"?
a. Wine only
b. Tari only
c. Pachari only
d. French polish and varnish prepared out of denatured spirit or alcohol
20. Which of the following is an excisable article under the Act?
a. Spirit
b. Fermented liquor
c. Intoxicating drug
d. All of the above
21. Stills or other appliances for distillation are:
a. Excisable articles
b. Intoxicating drugs
c. Excise revenue
d. Fermented liquors
22. Fermented wash or other material for distillation is included in the definition of:
a. Beer
b. Excisable article
c. Import
d. Export
23. Any other article may be declared an excisable article for the purposes of the Act by:
a. Excise Commissioner
b. Excise Officer
c. State Government
d. District Magistrate
24. Which of the following is specifically included in the definition of "Excisable Article"?
a. Heritage liquor
b. Excise revenue
c. Exported liquor only
d. Imported liquor only
25. "Excise Commissioner" means the Excise Commissioner appointed by the:
a. Governor
b. High Court
c. State Government
d. State Legislature
26. "Excise Duty" means any duty of excise imposed by or under the Act on excisable articles:
a. Imported into India
b. Manufactured or produced in those parts of the State of Rajasthan to which the Act extends
c. Exported outside Rajasthan
d. Sold through licensed vendors only
27. "Excise Officer" means any officer or person:
a. Including the Excise Commissioner
b. Appointed only by the Excise Commissioner
c. Other than the Excise Commissioner, appointed under Section 9 or invested with powers under the Act
d. Appointed by a Court
28. An Excise Officer may be:
a. Only a person appointed under Section 9
b. Only a person invested with powers under the Act
c. Either appointed under Section 9 or invested with powers of an Excise Officer under the Act
d. Only an officer of the police department
29. "Excise Revenue" includes revenue derived or derivable from:
a. Duty, fee, tax, fine and confiscation under the Act
b. Income tax collected by the State
c. Court fees only
d. Stamp duty only
30. For the purposes of "Excise Revenue", fine does not include:
a. Administrative fine
b. Fine imposed by a Court of law
c. Penalty under the Act
d. Compounding amount
31. "Export" means:
a. To bring into those parts of the State of Rajasthan to which the Act extends
b. To transport within a district
c. To take out of those parts of the State of Rajasthan to which the Act extends
d. To remove from one warehouse to another
32. "Fermented liquor" means:
a. Wine, Pachari (Pachawai) and fermented Tari
b. Spirit only
c. Denatured spirit only
d. Heritage liquor only
33. Any other liquor may be declared to be fermented liquor by the:
a. Excise Commissioner
b. State Government
c. State Legislature
d. Collector
34. Clauses (11) and (12) of Section 2 are:
a. Amended
b. Substituted
c. Re-numbered
d. Omitted
35. "Import" means:
a. To take out of those parts of the State of Rajasthan to which the Act extends
b. To manufacture within Rajasthan
c. To bring into those parts of the State of Rajasthan to which the Act extends
d. To export outside India
36. Under Section 2, "intoxicating drug" includes:
a. Opium only
b. Coca leaf only
c. Leaves, small stalks and flowering or fruiting tops of the hemp plant (Cannabis Sativa)
d. Manufactured drugs only
37. Which of the following forms are specifically included in the leaves and tops of the hemp plant?
a. Charas, Opium and Coca
b. Bhang, Sidhi and Ganja
c. Tari, Beer and Wine
d. Pachawai, Spirit and Beer
38. "Charas" means:
a. Fermented rice liquor
b. Spirit obtained by distillation
c. Mother liquor obtained during manufacture of sugar
d. Resin obtained from the hemp plant not subjected to manipulations other than those necessary for packing and transport
39. Any mixture, with or without neutral materials, of forms of intoxicating drug is:
a. Included within intoxicating drug
b. Excluded from intoxicating drug
c. Treated as liquor only
d. Treated as spirit only
40. A drink prepared from any form of intoxicating drug is:
a. Not covered by the Act
b. Included within intoxicating drug
c. Included only if notified separately
d. Included only if alcoholic
41. Any other intoxicating or narcotic substance may be declared to be an intoxicating drug by:
a. Excise Commissioner
b. State Government by notification in the Official Gazette
c. District Magistrate
d. State Legislature
42. A substance declared as an intoxicating drug under clause (iv) must not be:
a. Spirit
b. Beer
c. Opium, coca leaf or a manufactured drug as defined in the Dangerous Drugs Act, 1930
d. Tari
43. "Lanced Poppy Heads" means:
a. Unripe poppy flowers
b. Capsules of the opium poppy plant from which juice has been extracted
c. Poppy seeds only
d. Any narcotic substance
44. Lanced Poppy Heads include capsules of the opium poppy plant:
a. Only in original form
b. Only when crushed
c. Only when powdered
d. Whether in original form or cut, crushed or powdered
45. "Liquor" means:
a. Intoxicating liquor only
b. Spirit only
c. Intoxicating liquor and includes specified alcoholic liquids and substances declared by the State Government
d. Beer only
46. Which of the following is specifically included within the definition of liquor?
a. Heritage Liquor
b. Opium
c. Coca leaf
d. Molasses
47. Any substance may be declared liquor for the purposes of the Act by:
a. Excise Commissioner by order
b. State Government by notification in the Official Gazette
c. Magistrate by notification
d. Collector by licence
48. Under the Act, "Magistrate" means:
a. Any Judicial Magistrate
b. Any Executive Magistrate
c. Any Magistrate of the first class
d. Chief Judicial Magistrate only
49. "Manufacture" includes:
a. Only natural processes
b. Only artificial processes
c. Production of excisable articles wholly but not partly
d. Every process, whether natural or artificial, by which any excisable article is produced or prepared wholly or partly
50. Which of the following is included within "Manufacture"?
a. Rectification of liquor
b. Reduction of liquor
c. Flavoring, blending or coloring of liquor
d. All of the above
51. "Molasses" means:
a. Fermented rice liquor
b. Mother liquor produced in the final stage of manufacture of sugar or Khandsari sugar
c. Any intoxicating drug
d. Any distilled spirit
52. Molasses may be produced from:
a. Sugarcane or gur
b. Rice only
c. Wheat only
d. Barley only
53. "Pachawai" means:
a. Fermented rice, millet or other grain whether mixed with any liquid or not
b. Any distilled liquor
c. Any denatured spirit
d. Any intoxicating drug
54. Pachawai includes:
a. Only fermented grain
b. Any liquid obtained therefrom whether diluted or undiluted
c. Spirit obtained by distillation
d. Molasses only
55. "Place" includes:
a. House, building, shop and room only
b. Vessel, boat and raft only
c. Vehicle and enclosure only
d. House, building, shop, room, booth, tent, vessel, boat, raft, vehicle and enclosure
56. Under the Act, "Sale" includes:
a. Transfer by gift only
b. Transfer otherwise than by way of gift
c. Exchange only
d. Auction only
57. "Spirit" means:
a. Any intoxicating drug
b. Any liquor containing alcohol obtained by distillation whether denatured or not
c. Any fermented liquor
d. Any liquid containing sugar
58. For the purposes of the Act, spirit may be:
a. Only denatured
b. Only non-denatured
c. Whether denatured or not
d. Only medicinal
59. "State" or "State of Rajasthan" means:
a. Rajasthan as existing on 26 January 1950
b. Rajasthan constituted under the Constitution of India
c. The new State of Rajasthan as formed by Section 10 of the States Reorganisation Act, 1956
d. Any area notified by the State Government
60. "Still" includes:
a. Only a complete distillation apparatus
b. Any part thereof and any other apparatus for distillation or manufacture of spirit
c. Only vessels used for storage
d. Only licensed distilleries
61. "Tari" means:
a. Fermented juice drawn from any kind of palm tree only
b. Unfermented juice drawn from any kind of palm tree only
c. Fermented or unfermented juice drawn from any kind of palm tree
d. Any fermented liquor declared by the State Government
62. "To bottle" means:
a. To store liquor in bottles
b. To transfer from a cask or other vessel to a bottle, jar, flask or other receptacle for the purpose of sale
c. To manufacture liquor in bottles
d. To transport liquor in bottles
63. Under the Act, bottling includes:
a. Packing
b. Labelling
c. Rebottling
d. Sealing
64. "Tola" means a weight of:
a. 180 grams troy or 11.638 grams
b. 180 grains troy or 11.638 grams
c. 180 grams troy or 10 grams
d. 180 grains troy or 10 grams
65. "Transport" means:
a. To bring into those parts of the State of Rajasthan to which the Act extends
b. To take out of those parts of the State of Rajasthan to which the Act extends
c. To move from one place to another within those parts of the State of Rajasthan to which the Act extends
d. To transfer ownership of an excisable article
66. Section 4 of the Rajasthan Excise Act, 1950 deals with:
a. Possession by wife, clerk or servant
b. Saving of enactment relating to customs
c. Power of State Government to declare what is to be deemed "liquor"
d. Excise revenue
67. The State Government may declare any substance to be "liquor" for the purposes of:
a. Rules only
b. This Act or any portion thereof
c. Excise duty only
d. Licences only
68. The power to declare any substance as "liquor" is exercisable by:
a. Order of the Excise Commissioner
b. Circular of the District Magistrate
c. Notification in the Official Gazette
d. Resolution of the State Legislature
69. Under Section 4(2), the State Government may declare what shall be deemed to be:
a. Spirit and Beer
b. Country Liquor and Foreign Liquor
c. Liquor and Spirit
d. Tari and Pachawai
70. Section 5 of the Rajasthan Excise Act, 1950 deals with:
a. Power of State Government to declare limit of sale by retail
b. Transport of excisable articles
c. Import and export
d. Manufacture of liquor
71. The State Government may declare the limit of sale by retail by:
a. Executive instructions
b. General order
c. Notification in the Official Gazette
d. Direction of the Excise Commissioner
72. The limit of sale by retail may be declared with respect to:
a. The whole of the territories to which the Act extends or any local area comprised therein
b. District headquarters only
c. Municipal areas only
d. Licensed premises only
73. The State Government may prescribe the retail sale limit as regards:
a. Purchasers generally or any specified class of purchasers
b. Licence holders only
c. Excise Officers only
d. Manufacturers only
74. Under Section 5(1), the retail sale limit may be prescribed:
a. Only generally
b. Only for specified classes of purchasers
c. Only for specified occasions
d. Generally or for any occasion
75. The sale of an excisable article in excess of the quantity declared as the limit of sale by retail shall be deemed to be:
a. Illegal sale
b. Retail sale
c. Wholesale sale
d. Transport
76. Section 6 of the Rajasthan Excise Act, 1950 deals with:
a. Saving of enactment relating to customs
b. Possession by wife, clerk or servant
c. Limit of sale by retail
d. Country liquor
77. When an excisable article is in the possession of a person's wife on account of that person, it shall be deemed to be in the possession of:
a. That person
b. The wife
c. The Excise Officer
d. The State Government
78. When an excisable article is in the possession of a person's clerk or servant on account of that person, it shall be deemed to be in the possession of:
a. The clerk or servant
b. The owner of the premises
c. That person
d. Both jointly
79. According to the Explanation to Section 6, a person employed temporarily in the capacity of a clerk or servant:
a. Is excluded from the meaning of clerk or servant
b. Is a clerk or servant within the meaning of this section
c. Is treated as an agent only
d. Is treated as a purchaser
80. A person employed on a particular occasion in the capacity of a clerk or servant:
a. Is not covered by Section 6
b. Is covered only if regularly employed
c. Is a clerk or servant within the meaning of Section 6
d. Is deemed to be a licensee
81. Section 7 of the Rajasthan Excise Act, 1950 deals with:
a. Saving of enactment relating to customs
b. Import of excisable articles
c. Possession by servant
d. Excise duty
82. Nothing contained in this Act shall affect the provisions of any law relating to:
a. Registration
b. Customs
c. Municipal taxation
d. Forest produce
83. Section 7 saves:
a. Only laws relating to customs
b. Only rules made under customs laws
c. Only orders made under customs laws
d. Laws relating to customs and any rule or order made thereunder
84. Section 8 of the Rajasthan Excise Act, 1950 deals with:
a. Appointment of officers
b. Appeals and Revision
c. Control of the Excise Department
d. Check-posts
85. Subject to the directions of the State Government, the control of the administration of the Excise Department shall vest in:
a. District Excise Officer
b. Excise Commissioner
c. Joint Excise Commissioner
d. Rajasthan Tax Board
86. Section 9 of the Rajasthan Excise Act, 1950 deals with:
a. Appointment of Commissioner and Excise Officers
b. Bar of jurisdiction of Civil Courts
c. Establishment of check-posts
d. Transport of excisable articles
87. The State Government shall appoint:
a. Joint Excise Commissioner
b. District Excise Officer
c. Excise Commissioner
d. Assistant Excise Officer
88. The State Government may appoint as many Additional Excise Commissioners as may be deemed necessary for:
a. Any district
b. The whole of those parts of the State of Rajasthan to which the Act extends
c. Any local area
d. Any division
89. Which of the following officers may be appointed under Section 9(1-A)?
a. Joint Excise Commissioner
b. Deputy Excise Commissioner
c. District Excise Officer
d. All of the above
90. The State Government may prescribe duties and powers to be performed and exercised by:
a. Excise Commissioner only
b. Officers appointed under Sections 9(1) and 9(1-A)
c. Rajasthan Tax Board only
d. Civil Courts
91. The State Government may delegate to the Excise Commissioner such powers conferred by the Act as it may specify, except the power:
a. To hear appeals
b. To issue licences
c. To make rules
d. To inspect premises
92. The State Government may authorize the Excise Commissioner to delegate to subordinate officers:
a. Any power including rule-making power
b. Such of his powers under the Act as may be specified
c. Powers of Civil Courts
d. Powers of the Rajasthan Tax Board
93. Section 9-A of the Rajasthan Excise Act, 1950 deals with:
a. Appointment of officers
b. Appeals and Revision
c. Check-posts
d. Possession
94. An appeal from any order passed by an Excise Officer under the Act shall lie to:
a. State Government
b. District Collector
c. Excise Commissioner
d. Civil Court
95. An appeal from an order passed by the Excise Commissioner otherwise than on appeal shall lie to:
a. State Government
b. High Court
c. Single Member of Rajasthan Tax Board
d. Division Bench of the Rajasthan Tax Board
96. No appeal shall be entertained unless it is accompanied by satisfactory proof of payment of:
a. 50% of the demand created by the order appealed against
b. 75% of the demand created by the order appealed against
c. Entire demand created by the order appealed against
d. 25% of the demand created by the order appealed against
97. An appeal under Section 9-A(1) may be preferred within:
a. Thirty days from the date of the order complained of
b. Forty-five days from the date of the order complained of
c. Sixty days from the date of the order complained of
d. Ninety days from the date of the order complained of
98. Subject to revision under Section 9-A(4), the decision on appeal shall be final of:
a. Excise Commissioner or Division Bench of the Rajasthan Tax Board
b. State Government only
c. Civil Court
d. District Excise Officer
99. The power of revision under Section 9-A(4) is vested in:
a. Excise Commissioner
b. State Government
c. Division Bench of the Rajasthan Tax Board
d. District Excise Officer
100. The Division Bench of the Rajasthan Tax Board may revise:
a. Any original order of an Excise Officer
b. Any order passed on appeal by the Excise Commissioner
c. Any order of the State Government
d. Any order of a Civil Court
101. A revision under Section 9-A(4) may be preferred within:
a. 15 days from the date of the order complained of
b. 30 days from the date of the order complained of
c. 60 days from the date of the order complained of
d. 90 days from the date of the order complained of
102. Section 9-B of the Rajasthan Excise Act, 1950 deals with:
a. Appeals and Revision
b. Powers of Excise Commissioner
c. Bar of jurisdiction of Civil Courts
d. Establishment of check-posts
103. No Civil Court shall have jurisdiction to entertain any suit or proceeding to set aside or modify:
a. Any original order passed by a competent officer under the Act
b. Any order passed under or referred to in Section 9-A
c. Both (a) and (b)
d. Orders of Courts only
104. Section 10 of the Rajasthan Excise Act, 1950 deals with:
a. Appointment of officers and conferring powers
b. Appeals and Revision
c. Possession
d. Excise Revenue
105. The State Government may empower any officer to perform the acts and duties mentioned in:
a. Chapter VI
b. Chapter VII
c. Chapter VIII
d. Chapter IX
106. The State Government may order that powers and duties assigned to an officer of the Excise Department may be exercised and performed by:
a. Only an Excise Officer
b. Any officer other than an officer of the Excise Department or by any other person
c. Only a Magistrate
d. Only a District Collector
107. Section 10-A of the Rajasthan Excise Act, 1950 deals with:
a. Appeals
b. Establishment of check-post and inspection of goods while in movement
c. Revision
d. Excise Duty
108. The Excise Commissioner may direct the setting up of check-posts:
a. By executive order
b. By circular
c. By notification in the Official Gazette
d. By licence
109. Check-posts may be established with a view to:
a. Increase excise duty
b. Prevent or check evasion of excise duty
c. Grant licences
d. Conduct auctions
110. Every officer or official exercising powers and discharging duties at a check-post shall be:
a. Licensing authority
b. Revisional authority
c. Appellate authority
d. Incharge of the check-post
111. The Excise Commissioner may declare an existing check-post established by another department of the State Government to be a check-post for the purposes of:
a. Section 9
b. Section 9-A
c. Section 10-A
d. Section 10
112. The driver or person incharge of a vehicle or carrier carrying excisable articles shall carry:
a. Permit, pass, bill and bilty
b. Licence only
c. Permit only
d. Bill only
113. The driver or person incharge carrying excisable articles shall:
a. Avoid check-posts
b. Stop the vehicle or carrier at the check-post
c. Report only after delivery
d. Obtain judicial permission
114. The driver or person incharge shall produce all documents for inspection of:
a. District Magistrate
b. Excise Commissioner
c. Incharge of the check-post
d. State Government
115. For the purposes of Section 10-A, "vehicle or carrier" includes:
a. Motor vehicles only
b. Animal-drawn vehicles only
c. Any means of transportation including an animal to carry goods from one point to another
d. Railway wagons only
116. Section 11 of the Rajasthan Excise Act, 1950 deals with:
a. Export and transport of excisable article
b. Import of excisable article
c. Passes for transport
d. Prohibition of import and export
117. No excisable article shall be imported unless:
a. The State Government has given permission, either general or special, for its import
b. The Excise Commissioner grants a licence
c. A pass alone is obtained
d. The article is imported for personal use
118. For import of an excisable article, the permission of the State Government may be:
a. Temporary only
b. Special only
c. General or special
d. Written only
119. No excisable article shall be imported unless:
a. Conditions imposed by the State Government, if any, have been satisfied
b. The importer is a government servant
c. The article is transported by road
d. The article is intended for wholesale sale
120. For lawful import of an excisable article:
a. Duty imposed under Section 28 must be paid or a bond executed for payment thereof
b. Duty must always be paid in advance
c. A bond alone is sufficient in every case
d. No duty-related requirement exists
121. Section 12 of the Rajasthan Excise Act, 1950 deals with:
a. Import of excisable article
b. Export and Transport of excisable article
c. Grant of passes
d. Retail sale
122. No excisable article shall be exported unless:
a. A licence has been granted by the Collector
b. The duty imposed under Section 28 has been paid or a bond has been executed for payment thereof
c. It is intended for personal consumption
d. It is transported through a notified route
123. Under Section 12, export of an excisable article additionally requires:
a. Approval of the Rajasthan Tax Board
b. Registration of the consignment
c. Satisfaction of such conditions as the State Government may impose
d. Prior permission of the Civil Court
124. Section 13 of the Rajasthan Excise Act, 1950 deals with:
a. Passes for import and export
b. Power of State Government to prohibit import, export and transport of excisable article
c. Excise duty
d. Appointment of officers
125. The State Government may prohibit import or export of any excisable article by:
a. Executive instructions
b. Circular
c. Notification in the Official Gazette
d. Order of the Excise Commissioner
126. The State Government may prohibit the import or export of any excisable article:
a. Into or from the territories to which the Act extends or any part thereof
b. Only from Rajasthan
c. Only into Rajasthan
d. Only within a district
127. Under Section 13, the State Government may prohibit:
a. Manufacture of excisable articles
b. Sale of excisable articles
c. Possession of excisable articles
d. Transport of any excisable article
128. Section 14 of the Rajasthan Excise Act, 1950 deals with:
a. Grant of licences
b. Passes necessary for import, export and transport
c. Excise duties
d. Establishment of check-posts
129. No excisable article exceeding the quantity prescribed by the State Government shall be imported, exported or transported except under:
a. A licence
b. A permit
c. A pass
d. A bond
130. The quantity beyond which a pass becomes necessary may be prescribed by the State Government:
a. By executive order
b. By notification in the Official Gazette
c. By circular
d. By departmental instruction
131. The prescribed quantity for requiring a pass may be notified:
a. Only for the whole State
b. Only for local areas
c. Either generally for all territories to which the Act extends or for any local area comprised therein
d. Only for municipal areas
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