(1) This Act may be called the Chhattisgarh Excise Act, 1915.
(2) It extends to and shall be in force in whole of the Chhattisgarh.
In this Act, unless there is anything repugnant in the subject or context,—
1[(1) "Agency" means firms registered under the Companies Act, 2013 (No. 18 of 2013), the Partnership Act, 1932 (No. 9 of 1932) and Proprietorship Firms;]
2[(l-a)] "beer" includes ale, stout, porter and all other fermented liquors usually made from malt;
(2) "bottle" means to transfer liquor from a cask, or other vessel to a bottle, jar, flask or other similar receptacle for the purpose of sale, and bottling includes re-bottling;
(3) "Chief Revenue Authority" means the authority declared by the State Government to be the Chief Revenue Authority for the purposes of this Act;
(4) "common drinking-house" means a place where drinking of liquor is allowed for the profit or gain of the person owning, occupying, using, keeping or having the care or management or control of such place, whether by way of charge, for the use of the place, or for drinking facilities provided, or otherwise howsoever;
(5) "denatured" means rendered unfit for human consumption in such manner as may be prescribed by the Government in this behalf;
(6) "excisable article" means—
(a) any alcoholic liquor for human consumption; or
(b) any intoxicating drug; or
(c) opium as- defined in clause (xv) and poppy straw as defined in clause (xviii) of Section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (No. 61 of 1985);
(6-a) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 of list II in the Seventh Schedule to the Constitution;
(7) "Excise-officer" means a Collector or any officer or other person appointed or invested with powers under Section 7;
(8) "excise revenue" means revenue derived or. derivable from any duty, fee, tax, penalty, payment (other than a fine imposed by a Court of Law) or confiscation imposed or ordered or agreed to under the provisions of this Act, or of any other law for the time being in force relating to liquor or intoxicating drugs;
(9) "export" means to take out of the State otherwise than across a Customs frontier as defined by the Central Government;
(9-a) "hotel" means a building or part of a building wherein residential accommodation is provided, for business purpose, for a monetary consideration;
(10) Omitted.
(11) "import" (except in the phrase "import into India") means to bring in the State otherwise than across a customs frontier as defined by the Central Government;
(11-a) "intoxicant" means any liquor or intoxicating drug;
(12) "intoxicating drug" means—
(i) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant ("Cannabis sative"), including all forms known as "bhang", "sindhi" or "ganja";
(ii) Omitted.
(iii)any mixture, with or without neutral materials, of any of the above forms of intoxicating drug, or any drink prepared therefrom; and
(iv) any other intoxicating or narcotic substance'which the State Government may, by notification, declare to be an intoxicating drug not being narcotic drug as defined in the Narcotic Drugs and Psychotropic Substances Act, 1985 (No. 61 of 1985).
(v) "liquor" means intoxicating liquor, and includes spirits of wine, spirit, wine, tari, beer, all liquid consisting of or containing alcohol, and any substance which the State Government may, by notification, declare to be liquor for the purposes of this Act;
(vi) "liquor vends" shall mean retail shops that are licensed to sell liquor and shall not include any hotels or common drinking house;]
(13) "manufacture" includes every process, whether natural or artificial, by which any intoxicant is produced or prepared and also redistillation and every process for the rectification, flavouring, blending or colouring of liquor;
1(13-a) "place" includes house, building, shop, booth, tent, enclosure, space, vessel, raft and vehicle;
(14) expressions referring to "sale" includes any transfer otherwise than by way of gift;
(15) "Sale of liquor" means the transfer of liquor from a liquor vend after receiving consideration for consumption by the purchaser at a place other than the premises of the liquor vend;]
(16) "spirit" means any liquor containing alcohol obtained by distillation whether it is denatured or not;
{1(16-a) "Supply of liquor" means the provision of liquor for consideration at hotels and common drinking house on the basis of license that is issued on the condition that such liquor shall be consumed within the premises of such hotels and common drinking house;]
(17) "tari" means fermented or unfermented juice drawn from any kind of palm tree; and
(18) "transport" means to move from one place to another within the State.
(1. Inserted by C.G. Act No. 4 of 2020, w.e.f. 21-4-2020)
(2. Clause (1) remumbered as clause (1-a) by C.G. Act No. 4 of 2020, w.e.f. 21-4-2020)
The State Government may, by notification, declare what, for the purposes of this Act, or any portion thereof, shall be deemed to be "country liquor" and "foreign liquor", respectively
(1) The State Government may, by notification, declare with respect either to the whole State or to any specified local area, and as regards purchasers generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any intoxicant shall, for the purposes of this Act, be the limit of a retail sale.
(2) The sale of any intoxicant in any quantity in excess of the quantity declared in respect thereof under sub-section (1) shall be deemed to be a sale by wholesale.
Nothing contained in this Act shall affect the provisions of the Sea Customs Act, 1878 (VIII of 1878) or the Indian Tariff Act, 1894 (VIII of 1894), (except Section 6 thereof) or the Cantonment Act, 1910 (XV of 1910)*, ior any rule or order made thereunder.