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Rajasthan Excise Act Set-2
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1. Unless the State Government otherwise directs, no pass shall be required for transport of an excisable article or intoxicating drug:
a. Imported under a licence
b. Exported under a pass from a place beyond the limits of the Act to another place beyond such limits
c. Transported within the same district
d. Meant for personal consumption
2. Section 15 of the Rajasthan Excise Act, 1950 deals with:
a. Grant of passes for import, export and transport
b. Prohibition of transport
c. Retail sale
d. Excise revenue
3. Passes for import, export or transport of excisable articles may be granted by:
a. Excise Commissioner or an Excise Officer duly empowered in this behalf
b. District Magistrate only
c. State Government only
d. Rajasthan Tax Board
4. The grant of passes under Section 15 is subject to:
a. Restrictions imposed by the State Government from time to time
b. Approval of Civil Court
c. Approval of Rajasthan Tax Board
d. Consent of local authorities
5. A pass under Section 15 may be:
a. General only
b. Special only
c. Temporary only
d. General or special
6. A general pass may be granted:
a. Only for a particular consignment
b. For definite periods and kinds of articles or drugs
c. Only for specified occasions
d. Only for exports
7. A special pass under Section 15 may be granted:
a. For definite periods only
b. For all consignments of a class
c. For specified occasions or particular consignments only
d. For an unlimited duration
8. Section 16 of the Rajasthan Excise Act, 1950 deals with:
a. Removal of excisable articles
b. Manufacture of excisable article prohibited except under the provisions of this Act
c. Possession of excisable articles
d. Warehouses
9. No excisable article shall be manufactured except:
a. Under a permit
b. Under a pass
c. Under the authority and subject to the terms and conditions of a licence
d. Under an order of the Magistrate
10. Under Section 16(1), no ______ shall be cultivated except under the authority of a licence:
a. Opium poppy
b. Hemp plant (Cannabis Sativa)
c. Tari producing tree
d. Molasses crop
11. No portion of the hemp plant (Cannabis Sativa) from which intoxicating drug can be manufactured shall be:
a. Exported
b. Transported
c. Sold
d. Collected
12. Under Section 16(1), no liquor shall be:
a. Manufactured
b. Sold
c. Bottled for sale
d. Imported
13. No Tari producing tree shall be:
a. Sold
b. Tapped
c. Cultivated
d. Exported
14. Under Section 16(1), no Tari shall be:
a. Bottled
b. Manufactured
c. Drawn from any tree
d. Imported
15. No person shall use, keep or possess any material, still, utensil, implement, instrument or apparatus for manufacturing any excisable article except:
a. Under a transport pass
b. Under authority of a licence granted in that behalf
c. Under a warehouse permit
d. Under an export permit
16. A licence under Section 16(1)(g) may be granted by:
a. District Magistrate
b. State Government only
c. Excise Commissioner or an Excise Officer duly empowered in this behalf
d. Rajasthan Tax Board
17. No distillery, brewery or pot-still shall be constructed or worked except under:
a. A notification
b. A permit issued by a Magistrate
c. A licence granted by the Excise Commissioner
d. A transport pass
18. Section 17 of the Rajasthan Excise Act, 1950 deals with:
a. Possession of excisable articles
b. Establishment or licensing of distilleries and warehouses
c. Removal of excisable articles
d. Export of excisable articles
19. Subject to restrictions imposed by the State Government, the Excise Commissioner may:
a. Establish a distillery or pot-still
b. Discontinue a distillery or pot-still
c. Establish or licence a warehouse
d. All of the above
20. Spirit may be manufactured in a distillery or pot-still:
a. Without any licence
b. Under a licence granted under the Act
c. Under a pass only
d. Under a permit only
21. The Excise Commissioner may licence the construction and working of:
a. A distillery
b. A pot-still
c. A brewery
d. All of the above
22. A warehouse established or licensed under Section 17 is a place wherein excisable articles may be deposited and kept:
a. After payment of duty only
b. Without payment of duty
c. Only for export
d. Only for transport
23. The Excise Commissioner may discontinue:
a. Any warehouse so established
b. Any distillery or pot-still so established
c. Both (a) and (b)
d. Neither (a) nor (b)
24. Section 18 of the Rajasthan Excise Act, 1950 deals with:
a. Removal of excisable article from distillery etc.
b. Manufacture of excisable article
c. Retail sale
d. Possession of excisable articles
25. No excisable article shall be removed from a distillery, brewery, pot-still, warehouse or other place of storage unless:
a. A transport pass is issued
b. Duty payable has been paid or a bond executed for payment thereof
c. Permission of a Magistrate is obtained
d. The article is meant for export
26. Section 19 of the Rajasthan Excise Act, 1950 deals with:
a. Possession of excisable articles in excess of the quantity prescribed by the State Government prohibited except under permission
b. Export of excisable articles
c. Warehouses
d. Appeals
27. A person not licensed to manufacture, cultivate, collect or sell any excisable article shall not possess quantity in excess of the retail sale limit except under:
a. A licence
b. A permit
c. A notification
d. A bond
28. The permit under Section 19(1) may be granted by:
a. Excise Commissioner or an Excise Officer duly empowered in that behalf
b. District Magistrate only
c. State Government only
d. Rajasthan Tax Board
29. Section 19(1) applies to quantities exceeding the limit declared by the State Government under:
a. Section 4
b. Section 13
c. Section 5
d. Section 17
30. Section 19(2) does not extend to:
a. Foreign liquor other than denatured spirit in possession of a common carrier or warehouseman as such
b. Spirit in possession of a manufacturer
c. Beer in possession of a retailer
d. Tari in possession of a transporter
31. A licensed vendor shall not possess at any place other than that authorised by his licence any quantity in excess of the retail sale limit except under:
a. A permit granted by the Excise Commissioner or an Excise Officer duly empowered
b. A transport pass
c. A warehouse licence
d. A notification
32. Notwithstanding anything contained in the foregoing sub-sections, the State Government may:
a. Prohibit or restrict possession of any excisable article
b. Do so by notification in the Official Gazette
c. Apply such prohibition or restriction to any person, class of persons, area or areas specified
d. All of the above
33. The State Government may prohibit or restrict possession of excisable articles:
a. Only absolutely
b. Only subject to conditions
c. Either absolutely or subject to such conditions as it may prescribe
d. Only in notified municipalities
34. Section 20 of the Rajasthan Excise Act, 1950 deals with:
a. Sale of excisable articles without licence prohibited
b. Grant of exclusive privilege
c. Recovery of sums due
d. Sale of excisable article
35. No excisable article shall be sold without a licence from:
a. The State Government
b. The District Magistrate
c. The Excise Commissioner or any Excise Officer duly empowered in that behalf
d. The Rajasthan Tax Board
36. A person licensed to cultivate or collect the hemp plant (Cannabis Sativa) may sell without a licence:
a. To any person
b. Only to a licensed manufacturer
c. Those portions of the plant from which intoxicating drugs can be manufactured to a person licensed to deal in the same or to an officer prescribed by the Excise Commissioner
d. Only to the State Government
37. A licence for sale in more than one district shall be granted:
a. By the Excise Commissioner alone
b. With the previous approval of the State Government
c. By the District Excise Officer
d. By the Rajasthan Tax Board
38. Section 20 does not apply to the sale of:
a. Country liquor
b. Intoxicating drugs
c. Foreign liquor legally procured for private use and sold upon quitting a station or after the person's decease
d. Denatured spirit
39. Section 21 of the Rajasthan Excise Act, 1950 deals with:
a. Sale of excisable article
b. Possession of excisable article
c. Import of excisable article
d. Manufacture of excisable article
40. No liquor shall be:
a. Manufactured
b. Exported
c. Bottled for sale
d. Imported
41. No excisable article shall be sold otherwise than:
a. Under a permit
b. In accordance with the terms and conditions of a licence granted in that behalf
c. Under a notification
d. Through auction
42. Section 22 of the Rajasthan Excise Act, 1950 deals with:
a. Grant of exclusive privilege
b. Sale of excisable articles
c. Prohibition of sale, etc. to certain persons or in certain manner or circumstances
d. Recovery of sums due
43. No licensed vendor shall sell or deliver any liquor or intoxicating drug to a person apparently under the age of:
a. 16 years
b. 18 years
c. 21 years
d. 25 years
44. No licensed vendor shall sell or deliver any liquor or intoxicating drug to:
a. A person of unsound mind
b. A government servant
c. A transporter
d. A warehouseman
45. No licensed vendor shall sell or deliver liquor or intoxicating drug to a soldier on duty and in uniform except:
a. With the permission of the State Government
b. With the permission of the Excise Commissioner
c. With the permission of the proper officer of the unit to which the soldier belongs
d. With the permission of the District Magistrate
46. The provisions of Section 22(1) apply whether the liquor or intoxicating drug is sold or delivered:
a. For consumption by the purchaser himself only
b. For consumption by any other person only
c. Only on the premises of the vendor
d. For consumption by himself or any other person and whether on the premises or otherwise
47. No licensed vendor shall sell or deliver any liquor or intoxicating drug in exchange wholly or partly for:
a. Agricultural produce
b. Jewellery, clothes, arms or household utensils
c. Currency notes
d. Bank drafts
48. Section 23 of the Rajasthan Excise Act, 1950 deals with:
a. Prohibition of employment of children under 18 years, women and certain other persons
b. Sale of excisable articles
c. Manufacture of liquor
d. Exclusive privileges
49. A person licensed to sell liquor for consumption on his premises shall not employ during business hours:
a. Any person under the age of 18 years
b. Any leper
c. Any person suffering from an infectious disease
d. All of the above
50. The prohibition under Section 23(1) applies to employment in any part of the premises in which:
a. Excisable articles are stored
b. Liquor or spirit is consumed by the public
c. Licences are issued
d. Goods are transported
51. A person licensed to sell Foreign Liquor for consumption on his premises shall not employ any woman in the portion where liquor is consumed by the public without:
a. Permission of the District Magistrate
b. Permission of the State Government
c. Previous permission in writing of the Excise Commissioner or an Excise Officer duly empowered in that behalf
d. Permission of the Rajasthan Tax Board
52. Every permission granted under Section 23(2):
a. Shall be endorsed on the licence
b. May be modified
c. May be withdrawn
d. All of the above
53. Section 24 of the Rajasthan Excise Act, 1950 deals with:
a. Grant of exclusive privilege of manufacture, etc.
b. Sale of excisable articles
c. Possession of excisable articles
d. Import of excisable articles
54. Subject to Section 31, the Excise Commissioner may order the grant of a licence for the exclusive privilege:
a. Of manufacturing or supplying by wholesale
b. Of selling by wholesale or retail
c. Of manufacturing or supplying by wholesale and selling by retail
d. All of the above
55. The exclusive privilege under Section 24 may relate to:
a. Country Liquor
b. Foreign Liquor
c. Intoxicating drug
d. All of the above
56. The exclusive privilege under Section 24 may be granted within:
a. Any local area of those parts of the State of Rajasthan to which the Act extends
b. India as a whole
c. Any neighbouring State
d. Any customs area
57. Section 26 of the Rajasthan Excise Act, 1950 deals with:
a. Recovery by grantee of sums due
b. Grantee of exclusive privilege may let or assign
c. Sale of excisable articles
d. Employment restrictions
58. Subject to the conditions of his licence, the grantee of an exclusive privilege may:
a. Let or assign the whole or any portion of his privilege
b. Transfer without restriction
c. Create sub-licences automatically
d. Exercise judicial powers
59. A lessee or assignee of an exclusive privilege shall not exercise any rights unless and until:
a. A permit is granted
b. A licence is granted by the Excise Commissioner on application made by the grantee
c. Approval of the State Government is obtained
d. Duty is paid
60. Section 27 of the Rajasthan Excise Act, 1950 deals with:
a. Recovery by grantee of exclusive privilege of sums due to him
b. Sale of excisable articles
c. Import and export
d. Warehouses
61. A grantee, lessee or assignee may recover money due to him from a person holding under him:
a. As arrears of land revenue
b. As arrears of rent recoverable under the law relating to land-holder and tenant
c. Only through arbitration
d. Only through criminal proceedings
62. The proviso to Section 27 preserves the right of the grantee, lessee or assignee to:
a. Recover the amount through criminal prosecution
b. Recover the amount through departmental proceedings
c. Recover by civil suit any amount due from such person
d. Recover only through revenue authorities
63. Section 28 of the Rajasthan Excise Act, 1950 deals with:
a. Manner of levying duty
b. Duty on excisable articles
c. Interest on excise revenue
d. Exclusive privilege
64. Under Section 28, the State Government may impose:
a. Excise duty or countervailing duty
b. Customs duty only
c. Sales tax only
d. Service tax only
65. The rate or rates of duty under Section 28 shall be such as:
a. The Excise Commissioner directs
b. The Rajasthan Tax Board directs
c. The State Government directs
d. The District Excise Officer directs
66. Duty under Section 28 may be imposed:
a. Only generally
b. Only for a specified local area
c. Either generally or for any specified local area
d. Only on imported articles
67. Duty under Section 28 may be imposed at different rates according to:
a. The places to which the article is to be removed for consumption or the varying strength and quality of such article
b. The age of the purchaser
c. The mode of transport
d. The size of the warehouse
68. Section 28-A of the Rajasthan Excise Act, 1950 deals with:
a. Duty on excisable articles
b. Surcharge for mitigating natural or man-made calamities
c. Manner of levying duty
d. Interest on excise revenue
69. Surcharge under Section 28-A shall not exceed:
a. 25% of the duty chargeable under Section 28
b. 40% of the duty chargeable under Section 28
c. 50% of the duty chargeable under Section 28
d. 75% of the duty chargeable under Section 28
70. The surcharge under Section 28-A is levied for the purpose of:
a. Construction of warehouses
b. Mitigating natural or man-made calamities
c. Establishing distilleries
d. Granting licences
71. The surcharge chargeable under Section 28-A shall be:
a. In lieu of duty under Section 28
b. In addition to duty under Section 28
c. Adjustable against licence fee
d. Payable only in emergencies
72. The surcharge collected under Section 28-A shall be utilized for:
a. Payment of salaries
b. Construction of excise offices
c. Mitigating natural or man-made calamities such as drought, flood, epidemic, public health exigencies and fire
d. Grant of exclusive privileges
73. Section 29 of the Rajasthan Excise Act, 1950 deals with:
a. Payment for exclusive privilege
b. Manner of levying duty
c. Surcharge
d. Interest on excise revenue
74. The levy of duty under Section 29 is subject to rules regulating:
a. Time, place and manner of payment
b. Manufacture only
c. Transport only
d. Export only
75. Rules regulating the time, place and manner of payment may be prescribed by:
a. Excise Commissioner
b. District Excise Officer
c. State Government
d. Rajasthan Tax Board
76. Duty may be levied in:
a. One way only
b. Two ways only
c. Such one or more ways as the State Government may direct
d. Any manner decided by the licensee
77. The manner of levy under Section 29 is directed by the State Government through:
a. Executive instructions
b. Notification in the Official Gazette
c. Circular
d. Permit
78. Section 30 of the Rajasthan Excise Act, 1950 deals with:
a. Interest on excise revenue
b. Duty on excisable articles
c. Payment for exclusive privilege
d. Surcharge
79. Instead of or in addition to any duty leviable under the Chapter, the Excise Commissioner may:
a. Impose a penalty
b. Accept payment of a sum in consideration of the grant of licence for exclusive privilege
c. Waive all duties
d. Grant exemption from duty
80. The payment referred to in Section 30 is in consideration of:
a. Grant of a transport permit
b. Grant of a warehouse licence
c. Grant of a licence for exclusive privilege under Section 24
d. Grant of an import pass
81. Payment under Section 30 may be accepted:
a. Only instead of duty
b. Only in addition to duty
c. Either instead of or in addition to duty
d. Only after appeal
82. The authority empowered to accept payment under Section 30 is:
a. State Government
b. Excise Commissioner
c. Rajasthan Tax Board
d. District Magistrate
83. Section 30-A of the Rajasthan Excise Act, 1950 deals with:
a. Interest payable on failure to pay excise revenue
b. Surcharge
c. Exclusive privilege
d. Manner of levy
84. If any duty, fee or other demand due under the Act is not paid by the due date, the person shall be liable to pay:
a. Compound interest
b. Penal interest only
c. Simple interest
d. Damages only
85. The rate of interest under Section 30-A shall be:
a. Fixed in the Act
b. Notified by the State Government from time to time
c. Determined by the Excise Commissioner
d. Determined by the Civil Court
86. Interest under Section 30-A is payable from:
a. The due date itself
b. Thirty days after the due date
c. The day next following the day on which payment became due
d. The date of notice
87. Where both excise revenue and interest are outstanding, part payments shall be appropriated:
a. First towards interest and then towards excise revenue
b. First towards excise revenue and then towards interest
c. Equally between both
d. In any manner chosen by the defaulter
88. Section 30-AA of the Rajasthan Excise Act, 1950 deals with:
a. Form and conditions of licences
b. Power to reduce or waive interest in certain cases
c. Cancellation of licences
d. Saving of licences
89. Notwithstanding anything contained in the Act, the authority empowered to reduce or waive interest payable under the Act is:
a. State Government
b. Rajasthan Tax Board
c. Excise Commissioner
d. District Excise Officer
90. The Excise Commissioner may reduce or waive interest only:
a. Suo motu
b. On an application made by the licensee
c. On recommendation of the Collector
d. On direction of the State Government
91. One of the conditions for reduction or waiver of interest is that:
a. The licensee has suffered financial loss
b. The licensee has paid 50% of the dues
c. The licensee has co-operated in any proceeding for recovery of any amount due from him
d. The licensee has filed an appeal
92. The Excise Commissioner may reduce or waive interest if he is satisfied that:
a. Genuine hardship would otherwise be caused to the licensee having regard to the circumstances of the case
b. The licensee is a first-time defaulter
c. The amount involved is small
d. The recovery proceedings have failed
93. Section 31 of the Rajasthan Excise Act, 1950 deals with:
a. Form and conditions of licences, etc.
b. Saving of licences
c. Counterpart agreements
d. Suspension of licences
94. Every licence, permit or pass granted under the Act shall be granted by:
a. Such authority as the State Government may prescribe
b. The Excise Commissioner only
c. The District Magistrate only
d. The Rajasthan Tax Board
95. The fees, restrictions, conditions, form, particulars and period of licences, permits or passes may be prescribed:
a. By executive instructions
b. By rules made by the State Government
c. By orders of the Excise Commissioner alone
d. By District Excise Officers
96. Section 32 of the Rajasthan Excise Act, 1950 deals with:
a. Power to cancel licences
b. Saving of licences in force at the commencement of the Act
c. Form of licences
d. Recovery of dues
97. A licence granted under the repealed Excise Acts or Laws shall be deemed to have been granted under:
a. A fresh licence issued under the Act
b. Section 24 only
c. The corresponding provision of this Act
d. Orders of the State Government
98. Section 33 of the Rajasthan Excise Act, 1950 deals with:
a. Saving of licences
b. Power of authority granting licence to require execution of counterpart agreement
c. Exclusive privilege
d. Interest on excise revenue
99. An authority granting a licence may require the grantee:
a. To execute a counterpart agreement in conformity with the tenor of his licence
b. To furnish security
c. To make a deposit in lieu of security
d. All of the above
100. Section 34 of the Rajasthan Excise Act, 1950 deals with:
a. Form and conditions of licences
b. Power to cancel and suspend licences
c. Saving of licences
d. Grant of exclusive privilege
101. A licence, permit or pass may be cancelled or suspended if:
a. It is transferred or sublet without permission of the granting authority
b. The holder changes residence
c. The holder files an appeal
d. The licence period is extended
102. Non-payment of any duty or fee payable by the holder is a ground for:
a. Automatic forfeiture only
b. Cancellation or suspension of the licence, permit or pass
c. Criminal prosecution only
d. Recovery proceedings only
103. Section 35 of the Rajasthan Excise Act, 1950 deals with:
a. Surrender of licence to sell by retail
b. Further power to cancel licences
c. Technical irregularities in licence
d. Renewal of licence
104. The authority which granted a licence, permit or pass may cancel it under Section 35:
a. Only for causes specified in Section 34
b. For any cause other than those specified in Section 34
c. Only on request of the licensee
d. Only with approval of the State Government
105. Before cancelling a licence under Section 35(1), the authority shall remit a sum equal to:
a. Seven days' fees
b. One month's fees
c. Fifteen days' fees payable in respect thereof
d. Entire fees paid
106. Under Section 35(1)(a), cancellation may take effect:
a. Immediately without notice
b. On the expiration of fifteen days' notice in writing
c. After one month's notice
d. After approval of the Excise Commissioner
107. A licence may be cancelled forthwith without notice under:
a. Section 35(1)(a)
b. Section 35(2)
c. Section 35(1)(b)
d. Section 35(3)
108. When a licence, permit or pass is cancelled under Section 35, any fee paid in advance shall:
a. Stand forfeited
b. Be refunded after deducting the amount due to the State Government
c. Be adjusted against future licences
d. Be refunded without any deduction
109. If cancellation is under Section 35(1)(b), the licensee may additionally receive:
a. Interest
b. Refund of duty
c. Compensation as directed by the Excise Commissioner
d. A fresh licence
110. Section 36 of the Rajasthan Excise Act, 1950 deals with:
a. Technical irregularities in licence
b. Surrender of licence to sell by retail
c. Cancellation of licence
d. Non-renewal of licence
111. A holder of a licence to sell by retail may surrender his licence on:
a. Fifteen days' notice
b. Thirty days' notice
c. One month's notice in writing
d. Three months' notice
112. On surrender of a retail licence, the holder is required to pay:
a. No further amount
b. Fee payable for the whole period for which the licence would have been current but for such surrender
c. Half of the remaining licence fee
d. Compensation to the State Government
113. The Excise Commissioner may remit the amount payable on surrender if:
a. The licence has run for six months
b. The holder requests in writing
c. He is satisfied that there is sufficient reason for surrendering the licence
d. The State Government directs so
114. According to the Explanation to Section 36, "holder of a licence" includes:
a. Only a person who has actually received the licence
b. A person whose tender or bid for a licence has been accepted though he has not actually received the licence
c. Any applicant for a licence
d. Any previous licensee
115. Section 37 of the Rajasthan Excise Act, 1950 deals with:
a. Surrender of licence
b. Technical irregularities
c. No renewal of licence or compensation on determination or non-renewal claimable
d. Cancellation of licence
116. A person to whom a licence has been granted under the Act:
a. Has a statutory right to renewal
b. Has a claim for compensation on non-renewal
c. Has a claim for renewal subject to conditions
d. Has no claim to renewal or compensation on determination or non-renewal
117. Section 38 of the Rajasthan Excise Act, 1950 deals with:
a. Technical irregularities in licence
b. Grant of exclusive privilege
c. Surrender of licence
d. Appeals
118. No licence granted under the Act shall be deemed invalid merely because of:
a. Non-payment of fee
b. Technical defect, irregularity or omission in the licence or prior proceedings
c. Expiry of licence period
d. Change of ownership
119. The decision as to what is a technical defect, irregularity or omission shall be final and shall be made by:
a. State Government
b. Civil Court
c. Excise Commissioner
d. Rajasthan Tax Board
120. Section 39 of the Rajasthan Excise Act, 1950 deals with:
a. Recovery of Excise Revenue
b. Measures, weights and testing instruments
c. Special mode of recovery
d. Excise duty
121. Every person who manufactures or sells any excisable article under a licence shall:
a. Supply himself with such measures, weights and instruments as the Excise Commissioner may prescribe
b. Obtain approval from the District Magistrate
c. Maintain a warehouse
d. Furnish a surety bond
122. Measures, weights and instruments prescribed by the Excise Commissioner must be:
a. Replaced every year
b. Kept in good condition
c. Verified by a Civil Court
d. Used only at warehouses
123. On the requisition of a duly empowered Excise Officer, a licensee shall:
a. Produce his licence only
b. Measure, weigh or test any excisable article in his possession as required
c. Deposit security
d. Pay excise duty immediately
124. Section 40 of the Rajasthan Excise Act, 1950 deals with:
a. Recovery of Excise Revenue
b. Measures and weights
c. Special mode of recovery
d. Interest on excise revenue
125. Excise revenue may be recovered:
a. Only from the person primarily liable
b. Only from the surety
c. From the person primarily liable or his surety, as arrears of land revenue
d. Only through a civil suit
126. Excise revenue includes:
a. Only excise duty
b. Amounts due to the State Government on account of any contract relating to excise revenue
c. Customs revenue
d. Municipal taxes
127. In case of default by a holder of a licence, the Excise Commissioner or duly empowered Excise Officer may:
a. Take the grant under management at the risk of the defaulter
b. Declare the grant forfeited and re-sell it at the risk and loss of the defaulter
c. Both (a) and (b)
d. Neither (a) nor (b)
128. When a grant is under management, the Excise Commissioner or duly empowered Excise Officer may recover as excise revenue:
a. Court fees
b. Money due to the defaulter by any lessee or assignee
c. Customs duty
d. Stamp duty
129. A licence for an exclusive privilege shall not be forfeited or re-sold without:
a. Approval of the District Excise Officer
b. Sanction of the authority granting the licence
c. Order of the Civil Court
d. Approval of the Rajasthan Tax Board
130. Notwithstanding anything contained in any law for the time being in force, the amount recoverable under Section 40 shall be:
a. A second charge on the property
b. An unsecured debt
c. The first charge on the property of the person liable
d. Recoverable only by suit
131. Section 40-A of the Rajasthan Excise Act, 1950 deals with:
a. Recovery of excise revenue
b. Special mode of recovery
c. Excise duty
d. Licences
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