Compounding of offences
Section 47 of the Andhra Pradesh Excise Act, 1968 deals with compounding of offences. The Collector, or any Prohibition and Excise Officer specially empowered in that behalf may accept from any person whose licence or permit is liable to be cancelled or suspended under clause (a) or clause (b) of sub-section (1) of section 31 or who is reasonably suspected of having committed an offe
Compounding of offences - (1) The Collector, or any Prohibition and Excise Officer specially empowered in that behalf may accept from any person whose licence or permit is liable to be cancelled or suspended under clause (a) or clause (b) of sub-section (1) of section 31 or who is reasonably suspected of having committed an offence falling under clause (b), 1[clause (b), clause (c), or clause (g) of section 34], clause (a), clause (e), clause (f), clause (g) or clause (h) of section 36, clause (b), clause (c) or clause (d) of section 37 or section 41 2[a sum of money not exceeding a sum of money subject to such minima, as may be prescribed and notified by the Government from time to time], in lieu of such cancellation or suspension or by way of compensation for the offence which may have been committed as the case may be; and in all cases in which any property has been seized is liable to confiscation under this Act, may release the same on payment of the value thereof as estimated by such officer :
Provided that where the property so seized is a liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed. 3[Provided further that in the case of an offence committed by the holder of a bar license for the first time, such offence may be compounded for a sum equal to two times of the license fee along with a warning. In the case of an offence committed for the second time by the Bar licensee, the bar licnese shall be cancelled.] (2) On the payment by the person the sum of money or the value or both, as the case may be 4[in accordance with the provisions of sub-section (1) or section 47-A], such person, if in custody shall be set at liberty, and all the property seized may be released and no proceedings shall be instituted 5[or continued] against such person in any criminal court. The acceptance of compensation shall be deemed to amount to an acquittal and in no case any further proceedings be taken against such person or property with reference to same act. 6[47-A. Special powers of the Commissioner in regard to compounding of offences - (1) Any person who is reasonably suspected of having committed an offence 7[falling under section 38] may apply to the Commissioner for compounding the offence before he is convicted.
(2) On receipt of such application, the Commissioner having regard to the circumstances of the case, may in his discretion order for compounding the offence on payment of a sum of money by way of compounding fee or compensation for the offence on such terms and conditions as he deems fit:
Provided that the sum of money fixed as compounding fee or compensation by the Commissioner under this section shall not be less than five times but not more than ten times the duty involved and where no duty is 1 . Substituted by the Act No.4 of 1994 2 . Substituted by the Act No.8 of 2017, S.2 3 . Proviso added by the Act No. 4 of 2020, S.5 4. Added by the Act No. 10 of 1989, S.17 5. Added by the Act No. 10 of 1989, S.17 6 .New section inserted by the Act No.10 of 1989, S.18 7. Substituted by the Act No. 4 of 1994, S.12 involved, not less that rupees fifteen thousand but not more than rupees one lakh;
Provided further that in all cases in which any property has been seized as liable to confiscation under this Act, may be ordered by him to be released on payment of the value thereof as estimated by him or by an officer authorized by him in this behalf;
Provided also that where the property so seized is a liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.]
Section 47, The Andhra Pradesh Excise Act, 1968 (Act 17 of 1968).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 47
What does Section 47 of the Andhra Pradesh Excise Act deal with?
Section 47 of the Andhra Pradesh Excise Act is headed "Compounding of offences". The Collector, or any Prohibition and Excise Officer specially empowered in that behalf may accept from any person whose licence or permit is liable to be cancelled or suspended under clause (a) or clause (b) of sub-section (1) of section 31 or who is reasonably suspected of having committed an offe
How do I find court cases under Section 47 of the Andhra Pradesh Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Excise Act 47, section 47 Andhra Pradesh Excise Act, section 47 of the Andhra Pradesh Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 47 of the Andhra Pradesh Excise Act, and has it changed?
Its own text turns on section 31 (Power to cancel or suspend licence, etc), section 36 (Penalty for misconduct of licensees, etc), section 37, section 38 (Penalty for consumption in chemist's shop), and on 1 further provision, so none of them can safely be read on its own.
When was the Andhra Pradesh Excise Act enacted?
Andhra Pradesh Excise Act was enacted in 1968 as Act 17 of 1968. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
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- 73. 492 words
- 22. 489 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/73bd091b-f3f9-4bcc-81fe-d70af97ecd47.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/4d106916-d870-42e7-bb42-a6808753b22a/content). This page is not a substitute for legal advice.