Rajasthan Excise Act MCQs Set-4 Pdf Download

 

1. Notwithstanding anything contained in the BNSS, the Court in a case falling under Section 54B may order:

a. Confiscation only

b. Cancellation of licence only

c. Payment of compensation

d. Recovery of excise duty

 

2. Compensation under Section 54C may be ordered against the person who sold the liquor or intoxicating drug:

a. Only if he is convicted under Section 54B

b. Whether or not he is convicted under Section 54B

c. Only after appeal

d. Only if he is a licensee

 

3. The minimum compensation payable in case of death under Section 54C is:

a. ₹1 lakh

b. ₹2 lakh

c. ₹3 lakh

d. ₹5 lakh

 

4. Where liquor or intoxicating drug is sold in a licensed shop, liability to pay compensation under Section 54C shall be on:

a. The salesman

b. The purchaser

c. The Excise Commissioner

d. The licensee

 

5. An appeal against an order under Section 54C(1) lies to:

a. District Court

b. Sessions Court

c. High Court

d. Rajasthan Tax Board

 

6. The appeal under Section 54C(2) shall be preferred within:

a. 15 days

b. 30 days

c. 60 days

d. 90 days

 

7. No appeal under Section 54C shall lie unless:

a. Leave of the High Court is obtained

b. Fifty percent of compensation is deposited

c. The amount ordered is deposited in the Court which passed the order

d. Security is furnished

 

8. The High Court may entertain an appeal after thirty days if:

a. The appellant is a licensee

b. The compensation exceeds three lakh rupees

c. The State Government recommends

d. Sufficient cause prevented the appellant from preferring the appeal in time

 

9. Section 54D of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for criminal conspiracy

b. Compensation

c. Confiscation

d. Abetment

 

10. Whoever is a party to a criminal conspiracy to commit an offence punishable under the Act shall be punished:

a. With half the punishment prescribed for the offence

b. With fine only

c. In the same manner as if he had committed such offence

d. Only if the offence is completed

 

11. For the purposes of Section 54D, the expression "criminal conspiracy" shall have the same meaning as in:

a. Section 34 of the Bharatiya Nyaya Sanhita, 2023.

b. Section 107 of the Bharatiya Nyaya Sanhita, 2023.

c. Section 120-B of the Bharatiya Nyaya Sanhita, 2023.

d. Section 61(1) of the Bharatiya Nyaya Sanhita, 2023.

 

12. Section 55 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for unlawfully selling to persons under eighteen or employing children or women

b. Penalty for criminal conspiracy

c. Compensation

d. Confiscation

 

13. A licensed vendor who sells or delivers liquor or intoxicating drug in contravention of Section 22 shall:

a. Not be liable to punishment

b. Be punishable with fine which may extend to five hundred rupees

c. Be punishable with imprisonment only

d. Be liable only for cancellation of licence

 

14. A licensed vendor who employs or permits to be employed any person in contravention of Section 23 shall:

a. Be punishable with fine which may extend to five hundred rupees

b. Be punishable with imprisonment up to one year

c. Be punishable with fine up to five thousand rupees

d. Not commit any offence

 

15. Permitting disorderly conduct or gaming on the licensed premises is punishable under:

a. Section 54

b. Section 54D

c. Section 55

d. Section 53

 

16. A licensed vendor who permits any person whom he knows or has reason to believe to have been convicted of any non-bailable offence or any reputed prostitute to frequent his licensed premises shall:

a. Be punishable with fine which may extend to five hundred rupees

b. Be punishable with imprisonment for six months

c. Be liable only for suspension of licence

d. Not be liable if no offence is committed on the premises

 

17. Section 56 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for possession of excisable article unlawfully imported

b. Penalty for rendering denatured spirit fit for human consumption

c. Penalty for acts by licensee

d. Penalty for adulteration

 

18. Whoever renders or attempts to render fit for human consumption any denatured spirit or denatured spirituous preparation shall be punishable with:

a. Imprisonment up to one year and fine

b. Imprisonment not less than two years but which may extend to five years and fine

c. Fine only

d. Imprisonment for life

 

19. The fine under Section 56 shall be:

a. ₹20,000

b. ₹50,000

c. ₹2 lakh or ₹5,000 per bulk liter of denatured spirit or denatured spirituous preparation involved, whichever is higher

d. ₹10 lakh

 

20. Under Section 56, punishment is attracted where a person:

a. Attempts to render denatured spirit fit for human consumption

b. Possesses denatured spirit rendered fit for human consumption

c. Possesses denatured spirit in respect of which an attempt or alteration has been made to render it fit for human consumption

d. All of the above

 

21. For the purposes of Section 56, it shall be presumed, unless the contrary is proved, that spirit containing any prescribed denaturant:

a. Is ordinary spirit

b. Is or contains or has been derived from denatured spirit

c. Is intoxicating drug

d. Is country liquor

 

22. Section 57 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for possession of excisable article unlawfully imported

b. Penalty for acts by licensees

c. Penalty for unlawful manufacture

d. Penalty for criminal conspiracy

 

23. A person commits an offence under Section 57 if he possesses an excisable article:

a. Without lawful authority and knowing it to have been unlawfully imported, transported, manufactured, cultivated or collected

b. Without a permit only

c. In excess quantity only

d. During prohibited hours

 

24. Possession of an excisable article knowing that the prescribed duty has not been paid thereon is punishable under:

a. Section 54

b. Section 55

c. Section 57

d. Section 58

 

25. The general punishment under Section 57 is:

a. Imprisonment not less than six months but which may extend to three years and fine of ₹20,000 or five times the loss of excise duty, whichever is higher

b. Fine only

c. Imprisonment up to one year

d. Imprisonment for life

 

26. Where the quantity of liquor involved in an offence under Section 57 exceeds fifty bulk litres, the punishment may extend to:

a. Three years

b. Four years

c. Five years

d. Seven years

 

27. In cases covered by the proviso to Section 57, the fine shall be:

a. ₹20,000 or ten times the loss of excise duty, whichever is higher

b. ₹20,000 or five times the loss of excise duty

c. ₹50,000 minimum

d. Ten lakh rupees

 

28. Section 58 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for unlawful possession

b. Penalty for certain acts by Licensee or his servants

c. Penalty for adulteration

d. Recovery of excise revenue

 

29. Section 58 applies to:

a. Any person

b. Police officers only

c. Holder of a licence, permit or pass or a person in his employ acting on his behalf

d. Excise Officers only

 

30. A licensee who fails to produce his licence, permit or pass on demand of an Excise Officer commits an offence under:

a. Section 58(a)

b. Section 58(b)

c. Section 58(c)

d. Section 57

 

31. Wilful contravention of any rule made under Section 41 or Section 42, in a case not provided for in Section 54, is punishable under:

a. Section 57

b. Section 58(b)

c. Section 55

d. Section 54D

 

32. Wilfully doing or omitting to do anything in breach of any condition of a licence, permit or pass not otherwise provided for in the Act is punishable under:

a. Section 54

b. Section 55

c. Section 58(c)

d. Section 57

 

33. The punishment for each offence under Section 58 is:

a. Imprisonment up to six months

b. Fine of five thousand rupees

c. Fine of twenty thousand rupees

d. Fine of fifty thousand rupees

 

34. Section 58A of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for consumption in chemist's shop

b. Penalty for adulteration, etc., by licensed vendor or manufacturer

c. Penalty for Excise Officer refusing duty

d. Penalty for unlawful possession

 

35. Section 58A applies to:

a. Any person

b. Excise Officers only

c. Holder of a licence for sale or manufacture of any intoxicant under the Act or a person in his employment

d. Police Officers only

 

36. Under Section 58A(a), an offence is committed when a licensee mixes or permits to be mixed with an intoxicant:

a. Any colouring substance

b. Any noxious drug or foreign ingredient likely to add to its actual or apparent intoxicating quality

c. Water only

d. Preservatives only

 

37. Section 58A(a) applies where the admixture:

a. Amounts to an offence under Section 272 IPC

b. Does not amount to the offence of adulteration under Section 274 BNS

c. Is authorised by the State Government

d. Is done for medicinal purposes

 

38. Under Section 58A(b), a person commits an offence if he sells or keeps or exposes for sale as foreign liquor:

a. Country liquor

b. Heritage liquor

c. Indian made foreign liquor which he knows or has reason to believe to be Indian made foreign liquor

d. Denatured spirit

 

39. Under Section 58A(c), marking a bottle, cork, case, package or other receptacle containing Indian made foreign liquor with the intention of causing it to be believed that it contains foreign liquor is punishable when:

a. It amounts to an offence under Section 482 IPC

b. It does not amount to an offence under Section 345(3) BNS

c. It is done by a manufacturer only

d. It is done by a retailer only

 

40. Under Section 58A(d), a person commits an offence if he sells or keeps or exposes for sale:

a. Country liquor in an unmarked bottle

b. Foreign liquor in a sealed bottle

c. Indian made foreign liquor in a bottle, case, package or receptacle intended to be believed as containing foreign liquor

d. Denatured spirit in a warehouse

 

41. The acts covered under Section 58A(c) and (d) relate to causing persons to believe that Indian made foreign liquor is:

a. Country liquor

b. Heritage liquor

c. Medicinal preparation

d. Foreign liquor

 

42. Section 59 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for consumption in chemist's shop etc.

b. Penalty for adulteration by licensee

c. Penalty for Excise Officer refusing duty

d. Penalty for unlawful sale

 

43. If a chemist, druggist, apothecary or keeper of a dispensary allows an excisable article not bona fide medicated for medicinal purposes to be consumed on his business premises by a person not employed in his business, he shall be punishable with:

a. Fine only

b. Imprisonment which may extend to three months and fine which may extend to one thousand rupees

c. Imprisonment up to one year

d. Fine up to five thousand rupees

 

44. For liability under Section 59(1), the excisable article consumed must be:

a. Foreign liquor

b. Country liquor

c. Not bona fide medicated for medicinal purposes

d. Heritage liquor

 

45. Under Section 59(2), a person not employed in the business who consumes such excisable article on the premises shall be punishable with:

a. Fine which may extend to ₹200

b. Fine which may extend to ₹500

c. Imprisonment up to three months

d. Fine which may extend to ₹1,000

 

46. Section 60 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for unlawful possession

b. Penalty for Excise Officer refusing to do duty

c. Penalty for adulteration

d. Penalty for illegal transport

 

47. An Excise Officer who without lawful excuse ceases, refuses to perform or withdraws himself from the duties of his office shall be punishable unless:

a. He obtains oral permission

b. He is expressly allowed in writing by the Excise Commissioner

c. He informs a police officer

d. He pays a penalty

 

48. An Excise Officer may lawfully withdraw from duty after giving his superior officer:

a. Fifteen days' notice in writing

b. One month's notice in writing

c. Two months' notice in writing of his intention to do so

d. Three months' notice in writing

 

49. The punishment under Section 60 may extend to:

a. Imprisonment for three months or fine of five hundred rupees or both

b. Imprisonment for six months only

c. Fine of five thousand rupees only

d. Imprisonment for one year and fine

 

50. Section 61 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for Excise Officer making vexatious search etc.

b. Penalty for offences not otherwise provided for

c. Cognizance of offences

d. Enhanced punishment

 

51. An Excise Officer who without reasonable grounds of suspicion enters, inspects or searches any place shall be punishable with:

a. Imprisonment up to three months or fine up to five hundred rupees or both

b. Imprisonment up to one year only

c. Fine up to five thousand rupees only

d. Dismissal from service only

 

52. Vexatiously and unnecessarily seizing property on the pretence of searching for articles liable to confiscation is punishable under:

a. Section 60

b. Section 61

c. Section 62

d. Section 61A

 

53. Vexatiously and unnecessarily detaining, searching or arresting any person is punishable under:

a. Section 62

b. Section 60

c. Section 61

d. Section 68

 

54. Section 61A of the Rajasthan Excise Act, 1950 deals with:

a. Offences by companies

b. Penalty for certain acts and omissions by Excise Officers

c. Cognizance of offences

d. Presumption as to offences

 

55. An Excise Officer who unlawfully releases or abets the escape of a person arrested under the Act shall be punishable with imprisonment:

a. Up to three months

b. Not less than three months but which may extend to one year

c. Up to two years

d. Up to five years

 

56. No Court shall take cognizance of an offence under Section 61A without:

a. Complaint by the Excise Commissioner

b. Sanction of the Magistrate

c. Prior permission of the State Government

d. Approval of the High Court

 

57. Section 62 of the Rajasthan Excise Act, 1950 deals with:

a. Penalties for offences not otherwise provided for

b. Cognizance of offences

c. Enhanced punishment

d. Attempt to commit offences

 

58. An act or intentional omission in contravention of the Act, rules or orders, not otherwise provided for, is punishable with:

a. Fine up to ₹200

b. Fine up to ₹500

c. Fine up to ₹1,000

d. Imprisonment up to three months

 

59. Section 62A of the Rajasthan Excise Act, 1950 deals with:

a. Liability of servants

b. Offence by company

c. Enhanced punishment

d. Fraud by licensed vendor

 

60. Where an offence under the Act is committed by a company, who shall be deemed guilty?

a. Only the company

b. Only the Managing Director

c. Every person in charge of and responsible for the conduct of the business as well as the company

d. Only the Secretary

 

61. A person shall not be liable under Section 62A(1) if he proves that:

a. He was absent from office

b. The offence was committed without his knowledge or he exercised all due diligence to prevent it

c. The company has paid the fine

d. The offence was committed by a servant

 

62. Where an offence is committed with the consent, connivance or neglect of a director, manager, secretary or other officer:

a. Only the company is liable

b. Such officer shall also be deemed guilty

c. Only the person in charge is liable

d. No prosecution can be launched

 

63. For the purposes of Section 62A, "company" includes:

a. A body corporate only

b. A firm only

c. A body corporate, firm or other association of individuals

d. A society only

 

64. In relation to a firm, "director" means:

a. Managing partner

b. Secretary

c. Accountant

d. Partner in the firm

 

65. Section 63 of the Rajasthan Excise Act, 1950 deals with:

a. Penalty for fraud by licensed manufacturer or vendor or his servant

b. Offence by company

c. Attempt to commit offence

d. Enhanced punishment

 

66. A licensed manufacturer or vendor who sells as foreign liquor any liquor which he knows or has reason to believe to have been manufactured from rectified spirit or country liquor commits an offence under:

a. Section 58A

b. Section 63(a)

c. Section 64

d. Section 57

 

67. Marking a bottle or receptacle containing liquor manufactured from rectified spirit or country liquor with intent to cause it to be believed that it contains foreign liquor is punishable under:

a. Section 63(b)

b. Section 58A

c. Section 55

d. Section 54

 

68. The punishment under Section 63 may extend to:

a. Imprisonment for three months and fine up to five hundred rupees

b. Imprisonment for six months only

c. Fine up to five thousand rupees only

d. Imprisonment for one year and fine

 

69. Section 64 of the Rajasthan Excise Act, 1950 deals with:

a. Attempt to commit offence

b. Manufacture, sale or possession by one person on account of another

c. Cognizance of offences

d. Presumption as to offences

 

70. Where an excisable article is manufactured, sold or possessed by one person on account of another person, and such other person knows or has reason to believe so:

a. Only the actual possessor is liable

b. The article shall be deemed to have been manufactured, sold or possessed by such other person

c. No offence is committed

d. Liability is transferred to the servant

 

71. Section 64(2) provides that:

a. The actual manufacturer or possessor is absolved of liability

b. Liability rests only on the principal

c. The actual manufacturer, seller or possessor remains liable to punishment

d. Punishment can be imposed only once

 

72. Section 65 of the Rajasthan Excise Act, 1950 deals with:

a. Attempt to commit offence punishable under the Act

b. Enhanced punishment

c. Presumption of guilt

d. Fraud by vendors

 

73. Whoever attempts to commit or abets any offence punishable under the Act shall be:

a. Punished with half the punishment

b. Punished with fine only

c. Liable to the punishment provided for the offence

d. Liable only if the offence is completed

 

74. Section 66 of the Rajasthan Excise Act, 1950 deals with:

a. Security for abstaining from offences

b. Enhanced punishment after previous conviction

c. Cognizance of offences

d. Attempt to commit offences

 

75. Except as provided in Section 58A, a person previously convicted under the Act who is subsequently convicted again shall be liable to:

a. The same punishment

b. One and a half times the punishment

c. Twice the punishment which might be imposed on a first conviction

d. Imprisonment for life

 

76. The proviso to Section 66 states that enhanced punishment shall not affect:

a. The right of appeal

b. The minimum sentence prescribed for any offence under the Act

c. The power of remission

d. The liability to pay compensation

 

77. Section 66A of the Rajasthan Excise Act, 1950 deals with:

a. Security for abstaining from commission of offences

b. Enhanced punishment

c. Cognizance of offences

d. Presumption as to offences

 

78. The Court may require a convicted person to execute a bond for abstaining from commission of offences for a period not exceeding:

a. One year

b. Two years

c. Three years

d. Five years

 

79. If the conviction is set aside in appeal or revision:

a. The bond remains effective

b. The bond becomes void

c. Fresh security is required

d. Sureties remain liable

 

80. An order under Section 66A may also be made by:

a. Appellate Court or High Court in revision

b. Excise Commissioner only

c. District Magistrate only

d. State Government

 

81. Section 67 of the Rajasthan Excise Act, 1950 deals with:

a. Cognizance of offences and credit of fines to Excise Department

b. Presumption as to offences

c. Enhanced punishment

d. Security for good behaviour

 

82. No Magistrate shall take cognizance of an offence under Sections 54, 54B, 54D, 57, 59, 62A or 63 except:

a. On his own knowledge or suspicion or on a complaint or report of an Excise Officer

b. On a police report only

c. On a private complaint only

d. On sanction of the High Court

 

83. No Magistrate shall take cognizance of an offence under Sections 55, 56, 58, 58A, 60, 61 or 62 except:

a. On a complaint or report of an officer not below the rank specified therein

b. On a police report alone

c. On a private complaint

d. On information from any person

 

84. The report of an Excise Officer under Section 67 shall be treated as:

a. A private complaint

b. A report made by a police officer under Section 190(1)(b) CrPC, 1973

c. An administrative report

d. A departmental inquiry report

 

85. Except with special sanction of the State Government, prosecution under the Act must be instituted within:

a. Six months

b. One year from the date of the alleged offence

c. Two years

d. Three years

 

86. All sums realised as fines on conviction under the Act shall be:

a. Credited to the Consolidated Fund only

b. Credited to the head of account of the Excise Department after deduction of realization expenses

c. Paid to the complainant

d. Deposited in Court

 

87. Section 68 of the Rajasthan Excise Act, 1950 deals with:

a. Presumption as to commission of offences in certain cases

b. Cognizance of offences

c. Security bonds

d. Enhanced punishment

 

88. In a prosecution under the Act, it shall be presumed without further evidence, until the contrary is proved, that the accused committed the offence in respect of:

a. Excisable articles

b. Stills, utensils, implements or apparatus ordinarily used in manufacture

c. Materials used in manufacture for which possession cannot be satisfactorily accounted

d. All of the above

 

89. A holder of a licence, permit or pass shall be liable for an offence committed by a person in his employ and acting on his behalf unless he proves:

a. He was absent

b. He exercised all due and reasonable precautions to prevent the commission of the offence

c. He had informed the police

d. The servant acted secretly

 

90. Under the proviso to Section 68, no person other than the actual offender shall be punished with imprisonment except:

a. With prior sanction

b. After appeal

c. In default of payment of fine

d. By order of the Excise Commissioner

 

91. Section 69 of the Rajasthan Excise Act, 1950 deals with:

a. Power to compound offences

b. What things are liable to confiscation

c. Presumption as to offences

d. Recovery of excise revenue

 

92. Whenever an offence punishable under the Act has been committed, every excisable article in respect of which such offence has been committed is:

a. Liable to release

b. Liable to confiscation

c. Liable to auction only

d. Liable to destruction only

 

93. Which of the following are liable to confiscation under Section 69(1)?

a. Every still, utensil, implement or apparatus and materials used in commission of the offence

b. Only excisable articles

c. Only vehicles

d. Only intoxicating drugs

 

94. Under Section 69(2), when the Magistrate decides that anything is liable to confiscation under clauses (a) to (d) of sub-section (1), he may:

a. Order confiscation

b. Refer the matter to the Excise Commissioner

c. Order destruction only

d. Release the property

 

95. In the case of a thing other than an excisable article, the Magistrate may, in lieu of confiscation:

a. Release it without conditions

b. Give the owner an option to pay a fine

c. Order imprisonment

d. Order forfeiture of licence

 

96. If excisable articles seized cannot legally be sold in Rajasthan in the form in which they were seized, they may be confiscated by:

a. Magistrate only

b. Excise Commissioner only

c. District Excise Officer

d. State Government only

 

97. Excisable articles incapable of legal sale in Rajasthan may be confiscated by the District Excise Officer:

a. Only when prosecution is instituted

b. Only when offence is compounded

c. Whether or not prosecution is instituted and whether or not the offence is compounded

d. Only after conviction

 

98. After passing an order of confiscation, the District Excise Officer may, in public interest:

a. Sell by public auction, destroy or dispose of the articles departmentally

b. Return the articles

c. Transfer the matter to the Magistrate

d. Suspend the licence

 

99. Under Section 69(2B), jurisdiction regarding possession, delivery, disposal and release of seized excisable articles vests in:

a. Civil Court

b. Any Court having jurisdiction

c. District Excise Officer

d. Sessions Court

 

100. When an offence has been committed and the offender is not known or cannot be found, confiscation under Section 69(3) may be ordered by:

a. District Magistrate

b. Excise Commissioner

c. State Government

d. Rajasthan Tax Board

 

101. Before making an order under Section 69(3), the Excise Commissioner shall ordinarily wait:

a. Fifteen days from seizure

b. Thirty days from seizure

c. Sixty days from seizure

d. Ninety days from seizure

 

102. No order under Section 69(3) shall be made without:

a. Sanction of the State Government

b. Hearing the person claiming a right thereto and considering his evidence, if any

c. Approval of the Magistrate

d. Police investigation

 

103. If the thing seized is liable to speedy and natural decay, the Excise Commissioner:

a. Must destroy it immediately

b. May direct it to be sold at any time

c. Must return it to the owner

d. Must wait one month

 

104. Section 70 of the Rajasthan Excise Act, 1950 deals with:

a. Confiscation

b. Power of Excise Officers to compound offences

c. Cognizance of offences

d. Enhanced punishment

 

105. Subject to prescribed conditions and restrictions, the power to compound offences may be exercised by:

a. Excise Commissioner or an Excise Officer specially empowered by the State Government

b. Any Police Officer

c. District Magistrate only

d. Any Excise Officer

 

106. Composition under Section 70 may be accepted from a person:

a. Whose licence, permit or pass is liable to be cancelled or suspended

b. Reasonably suspected of having committed an offence under the Act

c. Either (a) or (b)

d. Only after conviction

 

107. In respect of manufacturing units, bonds and wholesale vends, the composition amount shall be:

a. Not less than ₹5,000 and not exceeding ten times the annual licence fee

b. Not exceeding ₹5,000

c. Not exceeding annual licence fee

d. Not less than ₹50,000

 

108. In case of liquor and beer shops, the composition amount may extend up to:

a. Annual licence fee

b. Five times annual licence fee

c. Two times exclusive privilege amount along with other applicable levies

d. Ten times exclusive privilege amount

 

109. Where property has been seized as liable to confiscation, the competent officer may:

a. Release all such property except an excisable article on payment of its estimated value

b. Release excisable articles on payment

c. Return all property unconditionally

d. Destroy all property

 

110. Under Section 70, the competent officer may:

a. Release all seized excisable articles

b. Confiscate the excisable article

c. Compound only licence violations

d. Exercise powers of a Magistrate

 

111. No composition under Section 70 shall be accepted from:

a. A licensee

b. A manufacturer

c. An officer or servant of the Excise Department for an offence committed by him under the Act

d. A wholesaler

 

112. Section 71 of the Rajasthan Excise Act, 1950 deals with:

a. Exemption

b. Publication of rules and notifications

c. Bar of certain suits

d. Powers exercisable from time to time

 

113. Nothing in the foregoing provisions of the Act applies to the import, manufacture, possession, sale or supply of:

a. Foreign liquor

b. Bonafide medicated article for medicinal purposes

c. Heritage liquor

d. Denatured spirit

 

114. The exemption under Section 71(1) is available to:

a. Medical practitioners, chemists, druggists, apothecaries and keepers of dispensaries

b. Licensed vendors only

c. Manufacturers only

d. Excise Officers only

 

115. The State Government may, by notification in the Official Gazette, direct that the exemption under Section 71(1):

a. Shall not apply

b. Shall apply only to foreign liquor

c. Shall apply only to manufacturers

d. Shall apply only for one year

 

116. Under Section 71(2), the State Government may exempt:

a. Any person or class of persons

b. Any excisable article

c. All or any provisions of the Act or rules

d. All of the above

 

117. An exemption under Section 71(2) may be granted:

a. Only throughout the State

b. Only for a specified period

c. Throughout the territories to which the Act extends or in any specified part thereof or for any specified period or occasion

d. Only by special Act

 

118. The State Government may grant exemption under Section 71(2):

a. Unconditionally only

b. Subject to such conditions and restrictions as it may impose

c. Only with approval of the Excise Commissioner

d. Only after publication of draft rules

 

119. Every notification issued under Section 71(1) or 71(2) shall be laid before:

a. Rajasthan Tax Board

b. High Court

c. House of the State Legislature

d. District Magistrate

 

120. A notification laid before the House of the State Legislature under Section 71(3) is liable to:

a. Judicial review only

b. Rescission or modification by resolution of the House

c. Approval by the Governor

d. Confirmation by the Excise Commissioner

 

121. Section 72 of the Rajasthan Excise Act, 1950 deals with:

a. Exemption

b. Publication of rules and notifications

c. Cognizance of offences

d. Recovery of revenue

 

122. All rules made and notifications issued under the Act shall be published in:

a. Local newspaper

b. State Gazette Bulletin

c. Official Gazette

d. Government website only

 

123. Upon publication in the Official Gazette, rules and notifications shall have effect:

a. Only after thirty days

b. As if enacted in the Act

c. Only after legislative approval

d. Only prospectively

 

124. Rules and notifications published under Section 72 shall take effect:

a. Only from the date of publication

b. From the date of publication or such other date as may be specified

c. From the beginning of the financial year

d. After one month

 

125. Section 73 of the Rajasthan Excise Act, 1950 deals with:

a. Publication of rules

b. Bar of certain suits

c. Exemption

d. Confiscation

 

126. No suit, prosecution or other legal proceeding shall lie against:

a. State Government only

b. Excise Commissioner only

c. State Government or any officer or person

d. Magistrates only

 

127. Protection under Section 73 is available for acts:

a. Done negligently

b. Done in excess of jurisdiction

c. Done or intended to be done in good faith in pursuance of the Act

d. Done without authority

 

128. Section 74 of the Rajasthan Excise Act, 1950 deals with:

a. Powers exercisable from time to time

b. Exemption

c. Publication of notifications

d. Cognizance of offences

 

129. Any power conferred by the Act on the Excise Commissioner may be exercised:

a. Once only

b. Only when specially authorised by the State Government

c. From time to time as occasion requires

d. Only during a financial year

 

130. The authority expressly empowered under Section 74 to exercise powers from time to time as occasion requires is:

a. State Government

b. District Excise Officer

c. Excise Commissioner

d. Magistrate

 

Rajasthan Excise Act MCQs Set-4 Pdf Download