 Jammu and Kashmir Excise Act, 1958 (1901 A. D.

)
o 1. Short title.
o 2. Repeal of enactments, rules and regulations.
o 3. Interpretation.
o 3A. "Country liquor" and "foreign liquor".
o 4. Appointment of Excise and Taxation Officer.
o 4A. Delegation of power conferred by section 4.
o 4B. Superintendence and Control of the Excise Administration and Excise
Officers.
o 4C. Appeal.
o 4D. Revision and review.
o 5. Import of liquor and intoxicating drugs.
o 6. Export of liquor or intoxicating drugs.
o 7. transport of liquor, opium or intoxicating drug may be prohibited.
o 8. And must be covered by a permit.
o 9. Permits for transport.
o 10. Particulars to be given in permits.
o 11. Manufacture of liquor, or intoxicating drugs prohibited except under the
provisions of this Act.
o 11A. Licence for export, import, sale or possession of molasses.
o 12. Possession of liquor or intoxicating drugs in excess of the quantity prescribed
by the Government prohibited.
o 12A. Possession of unused and printed lables, corks, capsules, seals by certain
persons.
o 13. Establishment of distilleries and warehouses.
o 14. Sale of liquor or intoxicating drugs without licence prohibited.
o 14A. Regulation of the sale of liquor in the State.
o 15. Exclusive privileges of manufacture etc. may be granted.
o 16. Duty on liquor or intoxicating drugs.
o 16A. Approval to the label.
o 17. How duty may be imposed.
o 18. Duties may be framed.
o 19. Farmer may let or assign.
o 20. Forms and conditions of licences, etc.
o 21. Counterpart agreements to be executed by licensees.
o 22. Power to recall licences.
o 23. Certain licensees required to keep instruments for testing etc.
o 24. Recovery of duties, etc.
o 24A. If any tax or other amount due is not paid, consequences thereof.
o 24B. Refund of duty etc.
o 25. Power to frame rules.
o 26. Magistrate or Deputy Commissioner may issue a search warrant on
application.
o 27. Powers to certain officers to search houses, etc. without warrant.
o 28. Power to enter and inspect places of manufacture and sale.
o 29. In case of resistance, entry may be made by force, etc.
o 30. Offenders may be arrested and contraband liquor and articles seized, without
warrant.
o 31. Arrest of person refusing to give name or giving false name.
o 32. Searches how to be made.
 o 33. Officers of Police and Revenue Departments and all village Headmen and
Choukiders bound to assist.
o 34. All officers in State employ required to report offences against this Act.
o 35. Land-holders and others to give information.
o 35A. Power to seize, destroy etc. poppy and hemp plant.
o 36. Arrested persons to be taken before a Magistrate.
o 37. Period of detention not to exceed twenty four hours.
o 38. Certain offences to be non-bailable and triable summarily.
o 39. Bail.
o 40. Procedure where enquiry cannot be completed in 24 hours.
o 41. Arrest of persons suspected of offences under this Act.
o 42. Excise and Taxation Officer's power to require attendance of witnesses.
o 43. Examination of witness by Excise and Taxation Officer.
o 44. Release of accused when evidence deficient.
o 45. Case to be sent to Magistrate when evidence is sufficient.
o 46. Production of seized articles before Magistrate.
o 47. Closing of shop for the sake of public peace.
o 48. For illegal import, etc.
o 48A. Penalty for rendering or attempting to render denatured/methlated spirit fit
for human consumption.
o 48B. Penalty for possession of unused and printed labels, corks etc.
o 49. For misconduct by licensee, etc.
o 50. For possession of illicit liquor.
o 50A. Persons found drinking in public or any place of worship etc. Penalty.
o 50B. Penalty for licensed vendor etc.
o 50C. Destruction of unfit liquor or bear.
o 51. For vexatious search or arrest.
o 52. For vexatious delay.
o 53. For abetment of escape of persons arrested, etc.
o 54. Fox Excise and Taxation Officer using violence.
o 55. Screening offender or giving false information.
o 56. For offences not otherwise provided for.
o 56A. Attempt to commit offences punishable under the Act.
o 56B. Security for abstaining from commission of certain offences.
o 57. Presumption as to commission of offence in certain cases.
o 58. What things are liable to confiscation.
o 59. Confiscation how ordered.
o 60. Power to compound offences.
o 61. Provisions of the Criminal Procedure Code and Ranbir Penal Code applicable
to offences committed under this Act.
o 62. Publication of rules and notifications.
o 63. Exemptions and prohibitions.
o 64. Bar of actions.

The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)

JK178
 [Sanctioned by His Highness the Maharaja Sahib Bahadur in Council vide State
Council Resolution No. 9, dated 4th December, 1901). An Act to consolidate and
amend the Excise Law of the Jammu and Kashmir State.]
LEGISLATIVE HISTORY 6
By the Jammu and Kashmir (Extension of Laws) Act, 1956 (Central Act 62 of 1956
the two Central Acts-the Opium Act, 1857 (13 of 1857) and the Dangerous Drugs
Act, 1930 (2 of 1930) have been extended to the State and they have come into
force with effect from 1st November, 1956. The Jammu and Kashmir Excise Act;
4958 has, therefore, to be read subject to the provisions of the. Dangerous Drugs
Act, 1930 and also the Opium Act, 1957 so far as the cultivation of the poppy and the
manufacture of opium are concerned.
According to the definition given in section 2(h) of the Dangerous Drugs Act, 1930
"Dangerous Drug" includes coco leaf, hemp and opium and all manufactured drugs
as defined in section 2(a), (c), (e) and (g) of the said Act.
Whereas it is expedient to consolidate and amend the law relating to the import,
export, transport, manufacture, sale and possession of intoxicating liquor and
intoxicating drugs in the Jammu and Kashmir State it is enacted as follows:-

I. - Preliminary and Definitions

1. Short title. - This Act may be cited as the Jammu and Kashmir Excise Act, 1958.
Extent. - It extends to the whole of the territories of [the State.]
Commencement. - It shall come into force in any Ideal area within the said
territories to such extent and from such date as [the Government] by notification shall
direct.
2. Repeal of enactments, rules and regulations. - From the date on which this Act
comes into force in any local area, the enactments, rules and regulations governing
the Excise Revenue at present in force shall be repealed:
Provided that ail licences granted under any of the said enactments, rules and
regulations in force on the date on which this Act comes into force in any local area,
shall continue in force for the periods for which the same have been respectively
granted, subject to the provisions of the enactments, rules and regulations under
which such licences were granted :
Provided further that the said repeal shall not affect any act done or any offence
committed, or any proceeding commenced, or any claim which has arisen, or any
penalty which has been incurred before this Act comes into force.
3. Interpretation. - In this Act, unless there be something repugnant in the subject or
context,-
Excise Revenue. - (1) "Excise revenue" means revenue derived or derivable from
any duty, fee, tax, fine or confiscation imposed or [ordered or the penalty imposed
consequent upon breach of any agreement, under] the provisions of this Act or of
any other law for the time being in force relating to liquor or intoxicating drugs.
[(2) [(a) 'Commissioner' means any person appointed by the Government to exercise
the functions of Commissioner under this Act;
(b) 'Deputy Commissioner' means any person appointed by the Government to
exercise the functions of the Deputy Commissioner under this Act in any
province ; ]
(c) "Excise and Taxation Officer" means any Officer or person appointed, or
invested with powers, under this Act.]
[(2-a) "Denatured/Methylated Spirit" means spirit effectually and permanently
rendered unfit for human consumption.]
[(3) "Liquor" means intoxicating liquor and includes spirits of wine, methylated spirits,
spirits, wine, beer and all liquids consisting of or containing alcohol; also any
substance which the Government may by notification in the Government Gazette
declare to be liquor for purposes of this Act.]
[(4) Omitted.]
Beer. - (5) Beer includes ale, stout, porter, cider and all other fermented liquors
usually made from malt.
[(6) Omitted.]
[(7) Omitted.]
[(8) Opium means-
(i) the capsules of the poppy (Papaver somniferum L), whether in their original
form or cut, crushed or powdered and whether or not juice has been extracted
therefrom ;
(ii) the spontaneously coagulated juice of such capsules which has not been
submitted to any manipulations other than those necessary for packing and
transport; and
(iii) any mixture, with or without neutral materials, of any of the above forms of
opium but does not include any preparation containing not more than 0.2% of
morphine or a manufactured drug as defined in section 2 of the Dangerous
Drugs Act, 1930 (Central Act 2 of 1930)].
[Intoxicating Drug. - (9) "Intoxicating drug" includes [opium] charas, ganja, bhang
and every other preparation and mixture of the same and every intoxicating drink or
substance prepared from any part of the hemp plant, from the grain or from other
material, not included in the term "Liquor". [xxx]
[xxxx]
Sale or selling. - (10) "Sale or selling" includes any transfer otherwise than by way
of gift.
[(10-a) Liquor and intoxicating drugs other than prepared opium and dangerous
drugs shall be deemed to be sold "by retail" when sold in quantities not exceeding
the quantity (if any) fixed in respect of the same by rules made under this Act as the
largest which may be possessed by one person, at one time, without a licence,
permit or pass ; and "by wholesale" when sold in quantities larger than the above.]
Import. - (11) "Import" means to bring into the State, territory from [any other part of
India.]
Export. - (12) "Export" means to take out of the State territory to [any other part of
India.]
Transport. - (13) "Transport" means to move from one place to another within the
State territory.
Manufacture. - (14) "Manufacture" includes every process, whether natural or
artificial by which any fermented, spirituous or intoxicating liquor, or intoxicating drug
is produced or prepared, and also redistillation and every process for the rectification
of liquor.
Rectification. - (15) "Rectification" includes every process whereby spirits are
purified or are coloured or flavoured by mixing any material therewith.
[(16) Omitted.]
Imprisonment. - [(17) "Imprisonment" includes both simple and rigorous.]
[Molasses. - (18) "Molasses" means the heavy dark coloured viscous liquid
produced in the final stage of manufacture of gur or sugar containing, in solution or
suspension sugars which can be fermented, and includes the solid form of such
liquid and also any products formed by the addition to such liquid or solid of any
ingredient which does not substantially alter the character of such liquid or solid and
from which the wash is prepared but does not include any article which the State
Government may, by notification in the Government Gazette, declare not to be
molasses for the purpose of this Act].
[3A. "Country liquor" and "foreign liquor". - The Government may by notification
in the Government Gazette declare what, for the purposes of this Act or any portion
thereof, shall be deemed to be "country liquor" and "foreign liquor".]

II. - Establishment and Control

[4. Appointment of Excise and Taxation Officer. - [(1) The Government may
appoint such officers as it thinks fit to be [Commissioner,] [Deputy
Commissioners,] and Excise and Taxation Officers ; and the officers so appointed
shall exercise such powers as may be conferred and perform such.duties as may be
required by or under this Act.]
[(2) Notwithstanding anything contained in sub-section (1) the Government may
appoint any person as Joint Commissioner Enforcement to exercise powers under
such provisions of the Act as it may, be notification, in the Government Gazette
specify and also appoint such other persons to assist him as it deems fit.]
[4A. Delegation of power conferred by section 4. - (1) The Government may
delegate any of the powers conferred by section 4 to any of the officers named
therein, and may further empower them to appoint such other servants as are
necessary for the carrying out of this Act.
(2) Every person appointed in exercise of such delegated power may be suspended
or dismissed by the officer who appointed him.]
[4B. Superintendence and Control of the Excise Administration and Excise
Officers. - (1) Subject to the Control of the Government and unless the Government
by notification otherwise directs the general superintendence and administration of
all matters, relating to Excise shall vest in the Commissioner.
(2) Subject to the general superintendence and control of the Commissioner and
unless the Government by notification otherwise directs, the Deputy Commissioner
shall control all Excise and Taxation Officers in his division.
4C. Appeal. - An appeal shall lie from an order passed by-
(i) an Excise and Taxation Officer to the Deputy Commissioner;
(ii) a Deputy Commissioner in exercise of his original jurisdiction to the
Commissioner:
Provided that the appeal is preferred within sixty days from the date of order.
4D. Revision and review. - (1) The Commissioner may, suo moto at anytime or on
an application made to him in this behalf, call for the record of any proceedings
which are pending before, or have been disposed of by any authority subordinate to
him for the purpose of satisfying himself as to the legality or propriety of such
proceedings or of any order made therein and may pass such orders in relation
thereto as he may deem fit:
Provided that the application shall be made within a period of ninety days of the date
of taking of the proceeding or of passing of the order as the case may be.
(2) The authority passing an order may review such order or that of its predecessor
whether suo moto or at the instance of the aggrieved party:
Provided that an order passed in review shall not be subject to further review by the
same authority:
Provided further that a review petition submitted by an aggrieved party will be
admissible only if-
(a) there are some new facts or circumstances warranting reconsideration of the
order; or
(b) there has been a mistake or error apparent on the face of the record; or
(c) for any other sufficient reasons.
(3) Applications for review may before submission of appeal be preferred to the
authority which passed the original order by a person who on account of some
mistake or error apparent on the face of record or for any other sufficient reason
desires to obtain review of the order passed against him.
(4) The period of limitation for any application for review-shall be thirty days.
(5) No order shall be made under this section which adversely affects die rights of
any person upon whom an obligation is imposed by or under this Act, without giving
such person a reasonable opportunity of being heard.]

III. - Import, Export and Transport

[5. Import of liquor and intoxicating drugs. - No liquor or intoxicating durings shall
be imported into the Jammu and Kashmir State except :-
(a) after payment of any duty to which it may be liable under this Act, or
execution of a bond for such payment; and
(b) in compliance with such conditions as the Government may impose.]
6. Export of liquor or intoxicating drugs. - No liquor or intoxicating drug shall be
exported unless it has been lawfully imported or manufactured in the State, and its
export is permitted by competent authority on payment of the fee or duty, if any, to
which it is liable under any law for the time being in force.
[xxxx]
7. Transport of liquor, opium or intoxicating drug may be prohibited. - [The
Government] may from time to time, by notification in the Government Gazette,
prohibit the transport of liquor or intoxicating drugs from any local area into any other
local area.
8. And must be covered by a permit. - No liquor or intoxicating drug exceeding
such quantity as [the Government] may from time to time prescribe by notification,
either generally for the whole State or for any local area shall be transported, except
it be accompanied by a permit issued under the provisions of the next following
section:
Provided that in case of foreign liquor transported for bona fide private consumption
or for sale at any place at which the sale of such liquor is duly licensed or permitted
under the provisions of this Act, such permits shall be dispensed with, unless [the
Government] shall by notification otherwise direct with respect to any local area.
9. Permits for transport. - Permits for the transport of liquor or intoxicating drugs
may be issued by the [Commissioner] or by any person duly empowered in that
behalf by him.
General and special permits. - Such permits shall be either general for definite
periods and kinds of liquor or intoxicating drugs, or special for specified occasions
and particular consignments only;
10. Particulars to be given in permits. - Each permit shall specify
(a) the name of the person authorized to transport liquor or intoxicating drugs;
(b) the period for which the permit is to be in force ;
(c) the quantity and description of liquor or intoxicating drugs for which it is
granted ;
(d) any other particulars which [the Government] may prescribe.
General permits shall be granted only to persons licensed under this Act and shall
cover any quantity of liquor or intoxicating drugs transported at any one time within
the quantity specified in the permit.
Permits shall extend to and include servants and other persons employed by the
grantees and acting in their behalf.

IV. - Manufacture, Possession and Sale

11. Manufacture of liquor, or intoxicating drugs prohibited except under the
provisions of this Act. - No liquor, or intoxicating drug shall be manufactured ; no
hemp [or coca] or poppy plant shall be cultivated ; [nor shall the spontaneous growth
of the hemp plant be collected];
no distillery, or brewery, or other place for the manufacture of liquor of any kind shall
be constructed or worked; and
no person shall use, keep or have in his possession any material, still, utensil
implement or apparatus whatsoever for the purpose of manufacturing any liquor, or
intoxicating drug, except under the authority and subject to the terms and conditions
of a licence granted by the [Commissioner] in that behalf :
Provided that [the Government] may, by notification, direct that in any local area it
shall not be necessary to take out a licence for the manufacture of liquor for bona
fide home consumption or for the growth of the poppy or hemp plant or the
manufacture of opium for sale to vendors licensed for the sale, manufacture or
export of intoxicating drugs :
Provided also that it shall be competent to [the Government] at anytime to restrict or
prohibit the manufacture, possession or sale of any kind of liquor or intoxicating
drugs in any local area of the territories of [the State.]
[11A. Licence for export, import, sale or possession of molasses. - (1) No
person shall export, import, transport, sell or possess any quantity of molasses
without a licence in accordance with sub-section (2) of this section.
(2) The State Government may, by order, authorise Excise Commissioner or any
other officer subordinate to him to grant licence (s) for the export, import,
transportation, sale or possession of molasses.]
[12. Possession of liquor or intoxicating drugs in excess of the quantity
prescribed by the Government prohibited. - No person shall possess any quantity
of liquor or of any intoxicating drug in excess of such quantity (if any) as
the [Government] may from time to time prescribe by notification unless he is
licensed by the [Commissioner] to collect, cultivate, manufacture or sell the same or
holds a pass from the [Commissioner] in that behalf.]
[12A. Possession of unused and printed lables, corks, capsules, seals by
certain persons. - No person shall have in his possession:-
(a) any unused and printed label, cork, capsule or seal, duly approved by the
Commissioner under this Act or under any rule or order made thereunder for
use by a person licensed to establish or work in a distillery or brewery; or
(b) any other label, cork, capsule, or seal which is an imitation of such unused
and printed label, cork, capsule or seal as specified in clause (a):
Provided that nothing herein shall apply to :-
(i) a person licensed to establish or work in a distillery or brewery or who is
incharge of the Jammu and Kashmir Excise Department Warehouse at
Jammu or Srinagar; or
(ii) a person who, in the execution of an order received from a person
specified in sub-clause (i), manufactures or prints such labels, corks,
capsules or seals.]
[13. Establishment of distilleries and warehouses. - (1) The Commissioner may,
with the previous approval of the Government,-
(a) establish or licence the establishment and running of a ware-house wherein
intoxicants may be deposited and kept without payment of duty;
(b) discontinue any warehouse so established or licensed ;
(c) establish or licence the establishment of a distillery' or a brewery for
manufacture of liquor or beer, as the case may be ; and
(d) discontinue any distillery or brewery so established or licensed.
(2) No intoxicant shall be removed from any distillery or brewery or warehouse
established or licensed under this Act unless the duty, if any, payable under this Act
has been paid in respect thereof.]
[14. Sale of liquor or intoxicating drugs without licence prohibited. - No liquor or
intoxicating drug shall be sold without a licence from the Commissioner:
Provided that,-
(a) a person licensed under section 11 of this Act to cultivate the hemp plant may
sell without a licence those portions of the plant from which any intoxicating
drug can be manufactured to any person who deals in the same and is
licensed under this Act or to any officer whom the Commissioner may appoint
in this behalf;
(b) nothing in this section shall apply to the sale of any foreign liquor lawfully
procured by any person for his private use and sold by him or on his behalf or
on behalf of his representatives in interest upon his quitting a station or after
his demise.]
[14A. Regulation of the sale of liquor in the State. - (1) Notwithstanding anything
to the contrary contained in any other law, rule, order, agreement or any other
instrument or any order, judgement or decree of any Court, the Government shall
regulate the sale of country liquor in the State [by auctioning or operating
departmental vends] the country liquor shops on such conditions and for such period
as it may deem fit:
Provided that the departmental shops existing for the sale of country liquor at the
time of first auction shall continue to run at such places and for such period as may
be specified by the Government by a special or general order.
(2) Any agreement or instrument executed, any letter of intent or order issued by the
Government relating to manufacturing, bottling or sale of country liquor before the
commencement of the Jammu and Kashmir Excise (Amendment) Ordinance, 1985
(II of 1985) shall be and shall always be deemed to have been without effect.]
15. Exclusive privileges of manufacture etc. may be granted. - It shall be lawful
for [the Government] to grant to any person or persons, on such conditions and for
such period as may seem fit, the exclusive or other privilege-
(1) of manufacturing or supplying by wholesale, or
(2) of selling by retail, or
(3) of manufacturing or supplying by wholesale and selling by retail, any country
liquor or intoxicating drug within any local area.
No grantee of any privilege under this section shall exercise the same until he has
received a licence in that behalf from the [Commissioner.]

V. - Duties

16. Duty on liquor or intoxicating drugs. - A duty shall, if [the Government] so

direct, be levied on all liquor and intoxicating drugs manufactured in the territories of
the State [or imported into or exported from the State] [xxx] of such amount as the
Government may from time to time prescribe :
Provided that it shall be lawful for [the Government] to exempt any liquor or
intoxicating drug from any duty to which the same may of liable under any of the
provisions of this Act.
[16A. Approval to the label. - No liquor whether manufactured in the State or
imported, shall be purchased, stored or sold in the State unless the label of such
brand is approved by the Commissioner subject to such conditions as may be laid
down by him and on payment of such fee as the Government may, by notification in
the Government Gazette, specify from time to time.]
17. How duty may be imposed. - Such duty may be levied in one or more of the
following ways
(a) by duty of excise to be charged, in the case of spirits or beer, either on the
quantity produced in the distillery or brewery or passed out of the distillery,
brewery or warehouse [or imported into or exported from the State,] as the
case may be ;
(b) in the case of intoxicating drugs, by a duty to be rateably charged on the
quantity produced or manufactured or passed out of the warehouse or on the
acreage cultivated ;
(c) by payment of a sum in consideration of the grant of any exclusive or other
privilege -
 (1) of manufacturing or supplying by wholesale, or
(2) of selling by retail, or
(3) of manufacturing or supping by wholesale, and selling by retail any
country liquor or intoxicating drug in any local area and for any specified
period of time ;
(d) by fees on licences for manufacture or sale ;
(e) by transport duties assessed in such manner as [the Government] may direct;
[(f) by duty on bottling of liquor.]
18. Duties may be framed. - All or any of the duties leviable under this Act in any
local area may, with the sanction of [the Government,] be framed subject to such
payment and on such other conditions as [the Government] shall prescribe. Farmers
of duties under this section shall take out licences as such from the [Commissioner.]
19. Farmer may let or assign. - In the absence of any contract or condition to the
contrary, any grantee of any exclusive or other privilege may let or assign the whole
or any portion of the privilege or farm. But no such lessee or assignee shall exercise
any rights as such unless and until the grantee or farmer, as the case may be, shall
have applied to the [Commissioner] for a licence to be given to such lessee or
assignee, and such lessee or assignee shall have received the same.

VI. - Licences, etc.

20. Forms and conditions of licences, etc. - (1) Every licence or permit granted
under this Act shall be granted-
(a) on payment of such fees (if any) ;
(b) for such period ;
(c) subject to such restriction and on such conditions ; and
(d) shall be in such form and contain such particulars,
as [the Government] may direct, either generally or in any particular instance, in this
behalf.
[(2) The Government may, by order, delegate all or any of its powers under sub-
section (1) to the [Commissioner] subject to Such conditions, if any, as may be
specified in the order.]
21. Counterpart agreements to be executed by licensees. - Every person taking
out a licence under this Act may be required to execute a counterpart agreement in
conformity with the tenor of his licence and to give such security for the performance
of his agreement as the [Commissioner] may require.
22. Power to recall licences. - The [Commissioner] may cancel or suspend any
licence or permit granted under this Act-
(a) if any fee or duty payable by the holder thereof is not duly paid; or
(b) in the event of any breach by the holder of such licence or permit, or by his
servants, or by any one acting with his express or implied permission on his
behalf, of any of the terms or conditions of such licence or permit; or
 (c) if the holder thereof is convicted of any offence against this Act or any other
law for the time being in force relating to the excise revenue, or of any
cognizable or non-bailable offence; or
(d) where a licence or permit has been granted on the application of the holder of
an exclusive or other privilege, or of a farmer of duties under this Act, on the
requisition in writing of such person ; or
(e) if the conditions of the licence or permit provide for such cancelment or
suspension at will, or
[(f) if the holder of the licence or permit resorts to illegal transportation of liquor
from the distillery.]

VII. - General Provisions

23. Certain licensees required to keep instruments for testing etc. - Every
person who manufactures liquor or sells country liquor under a licence granted under
this Act shall be bound-
(a) to supply himself with such of the prescribed instruments for testing the
strength of such liquor as the [Commissioner] may direct and to keep the same
in good condition ; and
(b) on the requisition of any officer of the [Excise Department] duly empowered in
that behalf, at any time to measure out or to test the strength of any such liquor
in his possession in such manner as the said officer may require.
24. Recovery of duties, etc. - All duties, taxes, fines and fees payable to the State
direct under any of the foregoing provisions of this Act or of any licence or permit
issued under it, and all amounts due to the State by any grantee of a privilege, or by
any farmer under this Act, or by any person on account of any contract relating to the
Excise revenue, may be recovered from the person primarily liable to pay the same
or from his surety (if any), as if they were arrears of land revenue, and, in case of
default made by a grantee of a privilege or by a farmer, the [Commissioner] [with the
approval of the Government] may take the grant or farm under management at the
risk of the defaulter, or may declare the grant or farm forfeited, re-sell it at the risk
and loss of the defaulter. When a grant or farm is under management under this
section, the [Commissioner] may recover any monies due to the defaulter by any
lessee or assignee as if they were arrears of land revenue.
[24A. If any tax or other amount due is not paid, consequences thereof. -
Notwithstanding anything contained in this Act, if any tax or other amount due under
this Act is not paid by the licensee or other person, from whom it is due within the
time specified for the payment therefor or within a period of three months from the
date of demand whichever is earlier, the licensee or other person from whom the tax
or other amount is due shall be liable to pay in addition to the tax or amount due, a
sum equal to 2% of such lax or amount for each month or part thereof after the
period specified for its payment.]
[24B. Refund of duty etc. - Any amount of duty, tax. tine or fee paid by any person
which was not payable under this Act shall be refunded to such person along with
interest for the period of default at the rate of 2% per month:
Provided that if such amount has been recovered by the said person from any other
person then such other person only shall be entitled to refund:
Provided further that if any amount has been refunded to a person who is not entitled
to it, it shall be recovered from him as arrears of land revenue.]
25. Power to frame rules. - [The Government] may from time to time frame rules-
(a) for determining the number of licences of each description to be granted in
any district or place;
(b) for regulating the number, size and description of stills, utensils, implements
and apparatus to be used in any distillery;
(c) prescribing the instruments to be used in the testing of liquor and the tables of
corrections according to temperature to be used therewith;
[(cc) prescribing of procedure for regulating the vending of country liquor through
auction;]
(d) prescribing the measures to be used for the sale country liquor;
[(dd) prescribing the type and description of bottling liquor and regulating other
conditions relating thereto; ]
(e) fixing for any local area the [maximum or] minimum price [above or] below
which [any liquor or opium] shall not be sold;
(f) for the warehousing of liquor and intoxicating drugs and for the removal of the
same from any warehouse in which they are deposited for deposit in any other
warehouse or for local consumption or for export;
(g) for the inspection and supervision of stills, distilleries, private warehouses and
breweries ;
(h) for the management of any public distillery or public warehouse established
under section 13;
(i) for placing the growth of the poppy or hemp plant and the preparation of
intoxicating drugs and the storage, import, export, possession or transport of
liquor or intoxicating drugs under such supervision and control as may be
deemed necessary for the purpose of this Act;
(j) prohibiting the use of any article which [the Government] shall deem to be
noxious or otherwise objectionable in the manufacture of liquor or any
intoxicating drugs ;
(k) for the grant of batta to witnesses summoned before Magistrate or [Deputy
Commissioner] under this Act;
(l) regulating the powers of the officers of the [Excise Department] to summon
witnesses ;
[(ll) prescribing and limiting the powers and duties of Excise and Taxation
Officers and regulating the delegation of duties to and by such Officers] ;
 (m) for the disposal of the articles confiscated and of the proceeds thereof;
(n) for the grant of rewards to [Excise and Taxation Officers] and other persons
who have assisted in the detection or conviction of offences against this Act;
(o) generally to carry out the provisions of this Act or of any other law for the time
being in force and relating to the Excise revenue.

VIII. - Powers and Duties of Officers, Etc.

26. Magistrate or [ Deputy Commissioner] may issue a search warrant on
application. - If any Magistrate or [Deputy Commissioner] upon information given by
an officer of the [Excise Department] or by a Police Officer or other person, and after
such inquiry as he thinks necessary, has reason to believe that an offence under this
Act has been committed and that the issue of a warrant is necessary to assist in its
detection, he may issue a warrant for the search for any liquor, or intoxicating drug,
materials, still, utensil, implement or apparatus in respect of which the alleged
offence has been committed.
27. Powers to certain officers to search houses, etc. without warrant. - [When
any Revenue Officer not below the rank of a Naib-Tehsildar or a Police officer not
below the rank of Sub-Inspector or any officer of the [Excise Department] not below
the rank of Inspector in any locality to which this Act applies] has reasons to believe
that an offence under this Act has been committed, and that if steps are taken to
obtain a search warrant under the last preceding section, it is likely to go undetected,
he may, after recording his reasons and the grounds of his belief, at any time by day
or night, enter and search any place and may seize anything found therein which he
has reason to believe to be liable to confiscation under this Act and may detain and
search and , if he thinks proper arrest any person found in such place whom he has
reason to believe to be guilty of any offence under this Act.
28. Power to enter and inspect places of manufacture and sale. - [Any officer of
the Excise Department not below the rank of Inspector or any other officer as may be
empowered by the Government] may enter and inspect at anytime by day or by
night, any place in which any licensed manufacturer carries on the manufacture of
any liquor or intoxicating drugs or stores any liquor or intoxicating drug; and may
enter and inspect, at any time during which the same may be open, any place in
which any liquor or intoxicating drug is kept for sale by any licensed person, and may
examine, test, measure or weigh any materials, stills, utensils, implements,
apparatus, liquor or intoxicating drug found in such place.
29. In case of resistance, entry may be made by force, etc. - If any officer
empowered to make any entry under the provisions of the last two preceding
sections cannot otherwise make such entry, it shall be lawful for him to break open
any outer or inner door or window and to remove any other obstacle to his entry into
any such place.
[30. Offenders may be arrested and contraband liquor and articles seized,
without warrant. - (1) Any [Excise and Taxation Officer,] any Police Officer not
below the rank of [Head Constable] and any other person [or class of persons] duly
empowered by the Government in this behalf may arrest without warrant any person
found committing an offence punishable under [section 48, section 50 or section 50-
A] and may seize and detain any liquor, drug or other article which he has reason to
believe to be liable to confiscation under this Act or any other such law and may
detain and search any person upon whom, and any vessel, raft, boat, vehicle,
animal, package, receptacle of covering in or upon which, he may have reasonable
cause to suspect any such liquor or drug or other such article to be or to be
concealed.
[(2) Any person other than an [Excise and Taxation Officer] lawfully arresting a
person shall immediately take him along with liquor, drug, or other article so seized
or detained before the nearest [Inspector Excise and Taxation] who shall at once
take charge of the accused and the articles so seized or detained. The time taken in
bringing the accused to the [Inspector Excise and Taxation], shall not be included in
the period of twenty-four hours prescribed by section 37. The [Inspector Excise and
Taxation] on taking charge of the accused shall hold such enquiry as he may think
necessary :
Provided that the [Deputy Commissioner] may of his own motion or on the
application of the accused transfer the case for enquiry to any other officer not below
the rank of an Inspector under him and such officer shall be deemed to have
arrested the accused and shall proceed in the aforesaid manner.
(3) (i) Every [Excise and Taxation Officer] making an enquiry as aforesaid shall day
by day enter his proceedings in the enquiry in a diary, setting forth the time at which
the information reached him, the time at which he began and closed his enquiry, the
place or places visited by him and a statement of the circumstances ascertained
through his enquiry.
(ii) Any criminal Court may send for such diaries of a case during the course of
an enquiry or trial in such Court, and may use such diaries, not as evidence in
the Court but to aid in such enquiry or trial. Neither the accused nor his agents
shall be entitled to call for such diaries, nor shall he or they be entitled to see
them merely because they are referred to by the Court, but if they are used by
the Excise Officer who made them to refresh his memory, or if the Court uses
them for the purpose of contradicting such Excise Officer, the provisions of the
Evidence Act, contained in section 161, or section 145, as the case may be,
shall apply.]
[(4) The Government may by a general or special notification, invest any police
officer-in-charge of a police station or attached to it, not below the rank of a sub-
inspector with powers exercisable by an Excise Inspector under the Excise Act.]
31. Arrest of person refusing to give name or giving false name. - Any person
who may be accused or reasonably suspected of committing an offence under this
Act, and who on demand of [Excise and Taxation Officer] or of any other person duly
empowered, refuses to give his name or residence, or who gives a name or
residence which such officer or person has reason to believe to be false, may be
arrested by such officer or person in order that his name and residence may be
ascertained.
[32. Searches how to be made. - All searches under the provisions of this Act shall
be made in accordance with the Criminal Procedure Code, 1989:
Provided that, for the purposes of conducting searches under this Act for the words,
"inhabitants of the locality in which the place to be searched is situate" occurring in
section 103 of the said Code the words "respectable persons" shall be deemed to
have been substituted.]
33. Officers of Police and Revenue Departments and all village Headmen and
Choukiders bound to assist. - All officers of the Police and Revenue Departments
and all village headmen and Choukidars shall be legally bound to assist any [Excise
and Taxation Officer] in carrying out the provisions of this Act.
34. All officers in State employ required to report offences against this Act. -
Every officer employed by the State other than an [Excise and Taxation Officer],
shall be bound to give immediate information to an [Excise and Taxation Officer],
and very [Excise and Taxation Officer] shall be bound to give immediate information
either to his immediate official superior or to a [Deputy Commissioner] of all
breaches of any of the provisions of this Act which may come to his knowledge ; and
all such officers shall be bound to take all reasonable measure in their power to
prevent the commission of any such breaches which they may know or have reason
to believe or about or likely to be committed.
35. Land-holders and others to give information. - All Zamindars, proprietors,
tenants, under-tenants and cultivators who own or hold land on which there shall be
manufacture of liquor, growth of the poppy or hemp plant or manufacture of
intoxicating drugs not licensed under this Actor in accordance with its conditions
shall in the absence of reasonable excuse, be bound to give notice of the same to a
Magistrate or to an [Excise and Taxation Officer] immediately the same shall have
come to their knowledge.
[35A. Power to seize, destroy etc. poppy and hemp plant. - (1) Where any Excise
and Taxation Officer has reason to believe that poppy or hemp plant is unlawfully
grown or cultivated, he or any other officer authorised by the Government in this
behalf, shall seize, confiscate and destroy such plant in the presence of a [Judicial
Magistrate or an Executive Magistrate].
(2) Any action taken under sub-section (1) shall not protect the person, cultivating or
growing poppy or hemp plant, from being prosecuted under the provisions of this
Act.]
[36. Arrested persons to be taken before a Magistrate. - An [Excise and Taxation
Officer] arresting a person under this Act, or who has taken charge of the accused
under sub-section (2) of section 30, shall without unnecessary delay and subject to
the provisions hereinafter contained as to bail, take the person arrested before
a [Judicial Magistrate] having jurisdiction to try the case.]
37. Period of detention not to exceed twenty four hours. - An [Excise and
Taxation Officer] arresting a person under this Act, or who has taken charge of the
accused under sub-section (2) of section 30, shall not detain him in custody for a
longer period than under all the circumstances of the case is reasonable and subject
to the provisions of section 30 such period shall not in the absence of a special order
of a Magistrate passed under section 40 exceed twenty-four hours exclusive of the
time necessary for the journey from the place of arrest to the Magistrate's Court.
[38. Certain offences to be non-bailable and triable summarily. - Notwithstanding
anything contained in [x x] the Code of Criminal Procedure, 1989-
(i) the offences specified in clauses (b), (d) and (e) of [section 48 and sub-section
(1) of section 50] shall be non-bailable, and
[(ii) the offences specified in sections 48, 49, 50, 50-A, 50-B and 55 and sub-
section (1) of section 56 shall be triable summarily.]
39. Bail. - The provisions contained in Chapter XXX of the Code of Criminal
Procedure, 1989, regarding bail so far as they are applicable, shall apply mutatis
mutandis in respect of persons arrested or detained or brought before a Court under
the provisions of this Act, subject to the modification that for the expression "officer
incharge of a Police Station" wherever occurring the expression "an [Excise and
Taxation Officer] not below the rank of an Inspector" shall be deemed to have been
substituted.
40. Procedure where enquiry cannot be completed in 24 hours. - (1) Whenever
any person is arrested under this Act and detained in custody and it appears that an
enquiry into the offence of which such person is accused cannot be completed within
the period of twenty-four hours prescribed by section 37, the [Deputy
Commissioner] or the officer making the enquiry, as prescribed in sub-section (2) of
section 30, shall forward to the nearest Magistrate a report setting forth the
circumstances in which the accused was arrested together with the information
which is yet to be elicited and shall at the same time forward the accused to such
Magistrate.
Remand. - (2) The Magistrate to whom an accused person is forwarded under sub-
section (1) may, whether he has or has not jurisdiction to try the case, from time to
time, authorise the detention of the accused in such custody as such Magistrate
thinks fit, for a term not exceeding fifteen days on the whole. If he has not jurisdiction
to try the case and considers further detention unnecessary he may order the
accused to be for warded to a Magistrate having such jurisdiction :
Provided that no Magistrate other than a Magistrate of the first class shall authorise
detention in any custody other than a judicial lock-up.
(3) A Magistrate authorising under this section detention in any custody other than a
judicial lock-up shall record his reasons for so doing.
41. Arrest of persons suspected of offences under this Act. - (1) A [Deputy
Commissioner] on such enquiry as he thinks fit and after recording his reasons in
writing may arrest or order in writing the arrest of a person whom he has reason to
believe to have committed an offence under this Act and shall release him on bail
unless he is accused of an offence under clauses (b), (d) and (e) of [section 48 or
sub-section (1) of section 50.]
(2) If the person arrested is unable to furnish bail or if a person has been arrested on
an accusation of an offence under clauses (b), (d) and (e) of [section 48 or sub-
section (1) of section 50] the person arrested shall be dealt with as provided
heretofore with respect to persons arrested under section 30.
42. Excise and Taxation Officer's power to require attendance of witnesses. -
An [Excise and Taxation Officer]empowered to hold an enquiry into an offence under
this Act, may by order in writing require the attendance before himself of any person,
who appears to be acquainted with the circumstances of the case or to produce any
documents relevant thereto and such person shall attend or produce as so required ;
provided that a person who from sickness or other infirmity may be unable to attend
or who is a pardhanashin lady or is otherwise exempted from appearance in Court
shall not be bound to attend at any place other than the residence of such person.
43. Examination of witness by Excise and Taxation Officer. - (1) An [Excise and
Taxation Officer] holding any enquiry under this Act may examine orally any person
supposed to be acquainted with the facts and the circumstances of the case.
(2) Such person shall answer all questions relating to such case put to him by such
officer other than questions the answers to which would have a tendency to expose
him to a criminal charge or to a penalty or forfeiture.
(3) Such answers shall be reduced into writing and shall after being read over to the
person making the same be signed by such officer.
44. Release of accused when evidence deficient. - If on enquiry under this Act it
appears to the officer holding the enquiry, that there is not sufficient evidence or
reasonable ground to justify the forwarding of the accused to a Magistrate, such
officer shall, if such person is in custody, release him on his executing a bond with or
without sureties as such officer may direct, to appear if and when so required, before
a Magistrate having jurisdiction to try the case.
45. Case to be sent to Magistrate when evidence is sufficient. - (1) (a) If upon an
enquiry under this Act it appears to the [Deputy Commissioner] or the officer holding
the enquiry that there is sufficient evidence, such officer shall forward the accused
under custody to a [Judicial Magistrate] competent to try the case or if the offence is
bailable and the accused is able to give security, shall take security from him for his
appearance before such [Judicial Magistrate] on a day fixed and for his attendance
from day to day before such [Judicial Magistrate] until otherwise directed and shall
also forward to such [Judicial Magistrate] a report setting forth the names of the
parties, the nature of the information, the names of the persons who appear to be
acquainted with the circumstances of the case and stating whether the accused (if
arrested) has been forwarded in custody or has been released on his bond and if so
with or without sureties.
(b) Such [Judicial Magistrate] shall take on such report cognizance of the offence
charged.
(c) The accused on his application shall be entitled at his own cost to a copy of
such report before the commencement of the trial.
(2) Nothing herein contained shall have the effect of debarring of [Judicial
Magistrate] from taking cognizance otherwise than on such a report i. e. in
accordance with the provisions of section 190 Criminal Procedure Code :
Provided that such [Judicial Magistrate] shall not take cognizance of an offence
under the Excise Act, 1958, on complaints made by private individuals.
(3) When such Officer as aforesaid forwards an accused person to a [Judicial
Magistrate] or takes security for his appearance before such [Judicial
Magistrate] under this section, he shall send to such [Judicial Magistrate] any articles
seized which it may be necessary to produce before him and shall require the
complaint (if any) and so many of the persons who appear to such officer to be
acquainted with the circumstances of the case as he may think necessary, to
execute bond to appear before the [Judicial Magistrate] as thereby directed and
prosecute or give evidence (as the case may be) in the matter of the charge against
the accused.
(4) If the Court of the [Chief Judicial Magistrate] is mentioned in the bond, such Court
shall be deemed to include any Court to which such [Judicial Magistrate] may refer
the case for trail provided reasonable notice of such reference is given to such
persons.
(5) The day fixed for the appearance of such persons shall be the day when an
accused person is to appear, if security for his appearance has been taken or the
day on which he may be expected to arrive at the Court of the [Judicial Magistrate] if
he is to be forwarded in custody.
[46. Production of seized articles before Magistrate. - All liquor or other
contraband articles seized under this Act shall be produced before the nearest
Magistrate without any delay who shall seal those articles making an inventory
thereof. Where, however, this cannot be done without unreasonable inconvenience,
delay or expense the officer making enquiry on the spot or seizing the goods shall
seal all such articles in the presence of at least two respectable witnesses. The
articles so seized shall remain in the custody of the officer seizing them pending
orders of a Magistrate.]
47. Closing of shop for the sake of public peace. - It shall be lawful for
the [Deputy Commissioner of the District] to which this Act applies, by notice in
writing to the licensee, to require that any shop in which liquor or any intoxicating
drug is sold, shall be closed, at such time or for such period as he may think
necessary for the preservation of the public peace.

IX. - Penalties
[48. For illegal import, etc. - Whoever, in contravention of this Act or of any rule or
order prescribed or notified thereunder or of any licence or permit granted
thereunder
(a) imports, exports, transports or possesses liquor or [any intoxicating drug or
molasses, or]
(b) manufactures liquor or any intoxicating drug, or
(c) cultivates the poppy or hemp (Cannabis sativa or Indica) or coco plant or
collects the spontaneous growth of the hemp plant, or
(d) constructs or works any distillery or brewery or other place for the
manufacture of liquor, or
(e) uses, keeps or has in his possession any materials, still, utensil, implement or
apparatus whatsoever, for the purpose of manufacturing liquor or any
intoxicating drug, or
[(f) sells or offers to sell any liquor or [intoxicating] drug,]
[shall on conviction before a Judicial Magistrate, be punished with imprisonment for a
term which may extend to three years and with fine which may extend to [ten
thousand rupees]:
Provided that if the offence relate to possession of,-
(i) a working skill for the manufacture of liquor or any intoxicating drug, such
imprisonment shall not be less than six months and such fine shall not be less
than [five thousand rupees];
(ii) lahan, such imprisonment shall not be less than six months and such fine
shall not be less than [three thousand rupees];
(iii) country liquor, manufactured otherwise than in distilleries or warehouses
established or licensed under this Act, in a quantity not exceeding ten bottles,
each bottle containing 750 mililitres, such fine shall not be less than [one
thousand rupees] and in a quantity exceeding ten bottles of the aforesaid
capacity, such imprisonment shall not be less than six months and such fine
not be less than [four thousand rupees];
(iv) foreign liquor other than the liquor-
(a) manufactured in licensed distilleries or breweries in India, or
 (b) imported into India on which customs duty is leviable under the Indian Tariff
Act, 1934 or the Customs Act, 1962,
such imprisonment shall not be less than three months and such fine shall not be
less than two thousand rupees.]
[48A. Penalty for rendering or attempting to render denatured/methlated spirit
fit for human consumption. - Whoever renders or attempts to render fit for human
consumption any denatured/ methylated spirit, whether manufactured in India or not,
or has in his possession any spirit rendered fit for human consumption in respect of
which he knows or has reason to believe that any such attempt has been made,
shall be punishable with imprisonment for a term which may extend to [two years but
shall not be less than one year and with fine which may extend to seven thousand
rupees but shall not be less than three thousand rupees.]
48B. Penalty for possession of unused and printed labels, corks etc. - Whoever
in contravention of the provisions of section 12-A of this Act has in his possession
any printed label, cork, capsule or seal or an imitation thereof, shall be punished with
imprisonment for a term which may extend to [one year but shall not be less than
three months and with fine which may extend to three thousand rupees but shall not
be less than one thousand rupees.]
49. For misconduct by licensee, etc. - Whoever, being the holder of a licence or
permit granted under this Act,-
(a) fails to produce such licence or permit on the demand of any [Excise and
Taxation Officer] or of any other officer duly empowered to make such
demand, or
(b) does any act in breach of the conditions of his licence or permit not otherwise
provided for by this Act, or
[(c) wilfully commits any contravention not otherwise provided for by this Act, or
any rule or order prescribed or notified under this Act, or]
[Omitted]
(e) permits persons of notoriously bad character to meet or remain in any such
place ;
[(f) imports, exports, transports, possesses and manufactures any liquor without
affixing the approved labels],
shall on conviction before [Judicial Magistrate], be punished for each such
offence, [with fine which may extend to ten thousand rupees but not less than five
thousand rupees or with imprisonment which may extend to six months but not less
than two months or with both.]
50. For possession of illicit liquor. - [(1) Whoever, without lawful authority, is found
to be in possession of any quantity of liquor or any intoxicating drug which has been
imported and/or transported and/or manufactured without authorisation and/or
without the payment of prescribed duty therefor, shall on conviction before a judicial
Magistrate be punished with imprisonment for a term which may extend to seven
years but shall not be less than three years and with fine which may extend to ten
times the duty involved but shall not be less than five times the said duty.]
[(2) If any person is found in possession, in any Tehsil, town or city in which a
licensee cannot sell to any person any liquor for consumption outside the premises
of his place of business except in standard sealed bottles, of any liquor which has
been unlawfully manufactured it shall be presumed that such person knew that it had
been so manufactured.]
[50A. Persons found drinking in public or any place of worship etc. Penalty. -
Any person found drinking or attempting to drink liquor in any public place or places
of worship or in any place which is used for the purpose of transacting any business
other than a premises covered by a licence shall be punished with imprisonment
which may extend to [six months] or with fine which may extend to [three thousand
rupees but not be less than one thousand rupees] or with both.]
[50B. Penalty for licensed vendor etc. - If any licensed vendor or any person in his
employ or acting on his behalf-
(a) sells or delivers any liquor or intoxicating drug to any person apparently under
the age of twenty-one years ; or
(b) employees or permits to be employed on any part of his licensed premises
any man under the age of twenty-one years or any woman : or
(c) sells any intoxicant to a person who is drunk or intoxicated; or
(d) permits drunkenness, intoxication, disorderly conduct or gaming on the
licensed premises of such licensed vendor ; or
(e) permits any person whom he knows or has reason to believe to have been
convicted of any non-bailable offence under this Act to frequent his licensed
premises whether for the purposes of crime or not, he shall, in addition to any
other penalty to which he may be liable, be punishable with a fine which may
extend to [two thousand rupees but shall not be less than one thousand
rupees.]
When any licensed vendor or any person in his employ or acting on his behalf is
charged with permitting drunkenness or intoxication on the licensed premises of
such vendor, and it is proved that any person was drunk or intoxicated on such
premises, it shall lie on the person charged to prove that the licensed vendor or the
person employed by him or acting on h is behalf took all reasonable steps for
preventing drunkenness or intoxication on such premises.]
[50C. Destruction of unfit liquor or bear. - The Commissioner may order
destruction of liquor or beer rendered unfit for human consumption because of its
having got sedimented or for any other reason. The destruction of such stocks shall
be done in such manner and subject to such conditions as may be prescribed.]
51. For vexatious search or arrest. - Any [Excise and Taxation Officer] or other
person who, without reasonable ground of suspicion, enters or searches or causes
to be searched, any closed place, or vexatiously and unnecessarily seizes the
property of any person on the pretence of seizing or searching for anything liable to
confiscation under this Act,
or vexatiously and unnecessarily detaines, searches, or arrests any person,
or in any other way vexatiously exceeds his lawful powers,
shall, on conviction before a [Judicial Magistrate] of the first class, be punished for
each such offence with fine which may extend to five hundred rupees, or with
imprisonment for a term which may extend to six months, or with both.
52. For vexatious delay. - Any officer or person exercising powers under this Act,
who vexatiously and unnecessarily delays forwarding to a [Deputy
 Commissioner] any person arrested or any articles seized under this Act shall, on
conviction before a [Judicial Magistrate] of the first class, be punished with fine which
may extend to one hundred rupees.
53. For abetment of escape of persons arrested, etc. - Any officer or person who
unlawfully releases or abets the escape of any person arrested under this
Act, [xxx] [or receives or retains any liquor or intoxicating drug in respect of which an
offence has been committed, knowing or having reason to believe that such offence
has been committed] or acts in any manner inconsistent with his duty for the purpose
of enabling any person to do anything whereby any of the provisions of this Act may
be evaded or broken or the Excise revenue may be defrauded, shall, on conviction
before a [Judicial Magistrate] of the first class for every such offence be punished
with fine which may extend to [five thousand] rupees or with imprisonment for a term
which may extend to [one year,] or with both.
54. Fox Excise and Taxation Officer using violence. - Any [Excise and Taxation
Officer] who shall offer any unwarrantable violence to any person in his custody
shall, on conviction before a [Judicial Magistrate] of the first class, be punished with
fine which may extend to one hundred rupees, or with imprisonment which may
extend to one month, or with both.
[55. Screening offender or giving false information. - Whoever knowing or having
reason to believe that an offence has been committed under this Act, causes any
evidence of the commission of that offence to disappear with the intention of
screening the offender from legal punishment or with that intention gives any
information respecting the offence which he knows or believes to be false, shall be
punished with imprisonment of the description provided for the offence, for a term
which may extend to a fourth part of the longest period of imprisonment provided for
the offence, or with fine, or both.]
Note.- A fine imposed under this section may extend to the full amount for the original offence.

56. For offences not otherwise provided for. - (1) Whoever is guilty of any act or
intentional omission in contravention of any of the provisions of this Act, or of any
rule or order made under this Act and not otherwise provided for in this Act, shall, on
conviction before a [Judicial Magistrate] of the first class, be punished for each such
wilful act or omission with fine which may extend to [five thousand rupees].
For subsequent offence double punishment. - [(2) Whoever having been
previously convicted of an offence under this Act is again convicted of an offence
punishable under this Act shall be liable for every such subsequent offence to
punishment not exceeding double the punishment provided therefor by this Act.]
[56A. Attempt to commit offences punishable under the Act. - Whoever attempts
to commit or abets any offence punishable under this Act shall be liable to
punishment provided for the offence.
56B. Security for abstaining from commission of certain offences. - (1)
Whenever any person is convicted of an offence punishable under section 48 or 50
of this Act and the Court convicting him is of the opinion that it is necessary to
require such person to execute a bond for abstaining from the commission of
offences punishable under these sections, the Court may, at the time of passing
sentence on such person, order him to execute a bond for a sum proportionate to his
means, with or without sureties, for abstaining from the commission of such offences
during such period not exceeding two years, as it thinks fit to fix.
(2) The bond shall be in the form contained in Schedule II of the Code of Criminal
Procedure, 1989. The provisions of the said Code shall, in so far as they are
applicable, apply to all matters connected with such bond as if it were a bond to keep
the peace ordered to be executed under section 106 of the said Code.
(3) If the conviction is set aside on appeal, or in revision, the bond so executed shall
become void.
(4) An order under this section may also be made by an appellate Court or by the
High Court when exercising its powers of revision.]
57. Presumption as to commission of offence in certain cases. - In prosecutions
under section 48, it shall be presumed, until the contrary is proved, that the accused
person has committed an offence under that section in respect of any liquor or
intoxicating drug, or any still, utensil, implement, or apparatus whatsoever for the
manufacture of liquor, or any intoxicating drug, or any such materials as are
ordinarily used in the manufacture of liquor, or any intoxicating drug, for the
possession of which he is unable to account satisfactorily; and the holder of a licence
or permit under this Act shall be punishable, as well as the actual offender, for any
offence committed by any person in his employ and acting on his behalf under any of
the previous sections of this Act as if he had himself committed the same, unless he
shall establish that ail due and reasonable precautions were exercised by him to
prevent the commission of such offence :
Provided that no person, other than the actual offender, shall be punished with
imprisonment except in default of payment of fine.
58. What things are liable to confiscation. - In any case in which an offence has
been committed under this Act, the liquor, drug, materials, still, utensil, implement or
apparatus in respect of which an offence has been committed shall be liable to
confiscation.
Any liquor, or intoxicating drug lawfully imported, exported, transported,
manufactured, had in possession or sold along with, or in addition to, [the liquor
including molasses] or intoxicating drug liable to confiscation under this section, and
the receptacles, packages and coverings in which any such liquor, or intoxicating
drug, materials, still, utensil, implement or apparatus as aforesaid is or are found,
and the other contents, if any, of (he receptacles or packages in which the same is or
are found, and the animals, carts, boats or other conveyances used in carrying the
same, shall likewise be liable to confiscation.
59. Confiscation how ordered. - Whenever confiscation is authorised by this Act,
the [Deputy Commissioner] or Magistrate ordering it may give the owner of the thing
liable to be confiscated an option to pay in lieu of the confiscation such fine as such
officer thinks fit.
When an offence under this Act has been committed but the offender is not known or
cannot be found, or when anything liable to confiscation under this Act and not in the
possession of any person cannot be satisfactorily accounted for, the case shall be
inquired into and determined by the [Commissioner] or by any other officer
authorised by him in that behalf who may order such confiscation :
Provided that no such order shall be made until the expiration of one month from the
date of seizing the things intended to be confiscated or without hearing the persons,
if any, claiming any right thereto, and evidence, if any, which they produce in support
of their claims.
[60. Power to compound offences. - (1) A Deputy Commissioner may accept from
any person whose licence or permit is liable to be cancelled or suspended under
section 22 or who is reasonably suspected of having committed an offence under
section 49 or section 50-A or section 56, a sum of money not exceeding [fifteen
thousand rupees] but not less than [five thousand rupees], in lieu of such
concealment or suspension, or by way of compensation for the offence which may
have been committed as the case may be ; and in all cases whatsoever in which any
property has been seized as liable to confiscation under this Act may release the
same on payment of the value thereof as estimated by him :
Provided that in respect of offence committed under section 11-A, the Deputy
Commissioner may accept a sum of money not exceeding [fifteen thousand
rupees] but not less than [five thousand rupees] by way of composition of the offence
which may have been committed :
[Provided further that in respect of an offence under clause (f) of section 49 the
Deputy Commissioner may accept a sum not exceeding fifteen thousand rupees but
not less than ten thousand rupees by way of composition of the offence.]
(2) On the payment of such sum of money, or such value, or both, as die case may
be, the accused person, if in custody, shall be discharged, the property seized shall
be released and no further proceedings shall be taken against such person or
property.]
61. Provisions of the Criminal Procedure Code and Ranbir Penal Code
applicable to offences committed under this Act. - (1) The provisions of the
Criminal Procedure Code relating to execution so far as the same are applicable,
and sections 54, 55 and 56 of Ranbir Penal Code shall apply to all offences
committed and to all persons punished under the provisions of this Act
[(2)(a) Notwithstanding anything contained in the Code of Criminal Procedure, 1989
all processes, summonses, warrants issued in cases under this Act may be executed
by any [Excise and Taxation Officer.]
(b) A warrant directed to any [Excise and Taxation Officer] may also be executed
by any such officer whose name is endorsed upon the warrant by the officer to
whom it is directed or endorsed.]

X - Miscellaneous
62. Publication of rules and notifications. - All rules made and notifications issued
under this Act shall be [published in the Jammu and Kashmir Government
Gazette] and shall thereupon have the force of law and be read as part of this Act,
and may, in like manner, be varied, suspended or annulled.
[63. Exemptions and prohibitions. - (a) Nothing in the foregoing provisions of this
Act applies to the manufacture, possession, sale or supply by medical practitioners,
chemists, druggists, apothecaries or keepers of dispensaries of any medicated
article for bona fide medicinal purposes, or to the possession by the public of such
articles lawfully supplied by them ; but
(b) it shall lawful for [the Government] at any time by notification to prohibit the
import, export, transport, manufacture, possession, sale or supply whether for
medicinal purposes or otherwise of any liquor or intoxicating drug otherwise
than in accordance with such rules and conditions (if any) as may be
prescribed by the Government] in that behalf:
(c) it shall be lawful for [the Government] at any time by notification to exempt
subject to such conditions, if any, as [the Government] may impose, any
specified article or class of articles or any specified person or class of persons
 from the operation of all or any of the provisions of this Act or of rules made or
prohibitions notified thereunder and in like manner to cancel such exemption;
(d) it shall also be lawful for [the Government] to authorise the [Commissioner] to
permit subject to such restrictions and conditions as [the
said [Commissioner] may in each case or class of cases prescribe, the
possession by medical practitioners of liquor or [opium and hemp drugs] and
the preparation by them of medicines containing the same for use in their
practice.]
64. Bar of actions. - No action shall lie be against [the Government] or against
any [Excise and Taxation Officer] for damages in any Civil Court for any act bona
fide done or ordered to be done in pursuance of this Act or of any law for the time
being in force relating to the Excise revenue and prosecutions of any [Excise and
Taxation Officer] and all actions which may be lawfully brought against the Jammu
and Kashmir Government or against any [Excise and Taxation Officer] in respect of
any thing done or alleged to have been done in pursuance of this Act, shall be
instituted within six months from the date of the act complained of and one month
after notice has been given in writing to [the Government] or to the officer against
whom the suit is to be brought.
In such actions for damages, it shall be lawful for the Court if tender of sufficient
amount had been made before the action was brought, in awarding the amount so
tendered, to refuse costs to the plaintiff and direct him to pay the costs of the
defendant.