Section 24

Section 24 of the Chhattisgarh Excise Act, 1915. The District Magistrate, by notice in writing to the licensee, may require that any shops in which any intoxicant is sold shall be closed at such times or for such period as he may think necessary for the preservation of the public peace.

(1) The District Magistrate, by notice in writing to the licensee, may require that any shops in which any intoxicant is sold shall be closed at such times or for such period as he may think necessary for the preservation of the public peace.

(2) If a riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop, a Magistrate of any class, who is present, may require such shop to be kept closed for such period as he may think necessary: .

Provided that, when any such riot or unlawful assembly occurs, a licensee shall, in the absence of the Magistrate, close his shop without any order.

(3) When any Magistrate issues an order under sub-section (2), he shall forthwith inform the Collector of his action and his reasons therefor. CHAPTER V Duties and Fees Duty on excisable articles. 25. [(1) An excise duty or a countervailing duty, as the case may be, shall, if the State Government so direct, be levied on all excisable articles other than medicinal and toilet preparations specified for the time being in the Schedule to the Medical 1. Ins. by M.P. Act 23 of 1978, S. 2. and Toilet Preparation (Excise Duties) Act, 1955 ( No. 16 of 1955) --- (a) imported; or (b) exported; or (c) transported; or (d) manufactured, cultivated or collected under any licence granted under section 13; or (e) manufactured in any distillery established, or any distillery or brewery licensed, under this Act:

Provided that it shall be lawful for the State Government to exempt any excisable article from any duty to which the same may be liable under this Act.]' [(2) Duty may be imposed under sub-section (1) at different rates according to -- (i) the place to which any excisable article is to be moved; or (ii) the strength and quality of cxcisable article; or (iii) the use of excisable article for different purposes.]2 (3) Notwithstanding anything contained in sub-section (1),- (i) duty shall not be imposed thereunder on any article which has been imported into [ * * ]3 India and was liable, on such importation, to duty under the Sea Customs Act, 1878 ( VIII of 1878)4, or the the Indian Tariff Act 1894 ( VIII of 1894.) 5 [ ( * * - ]6 [(ii) [(4) Nothing contained in this section shall be construed to preclude the State Government from enhancing or reducing the rates of duty during the course of a financial year and the power to enhance or reduce the rate of duty shall include power to give retrospective effect to such enhancement or reduction from a date not earlier than the commencement of the financial year. ]8 1. Subs. by M.P. Act 23 of 1979, S. 4. 2 Subs, by M.P. Act 14 of 1987, S. 2. 3. Word "British" omitted by A. O. 1950. 4. See now the Customs Act, 1962 (52 of 1962) 5. Sec now the Indian Tariff Act, 1934 (32 of 1934). 6. Words "or on any article which has been imported into any Part other than the Mahakoshal region of Madhya Pradesh as formed by the provisions of part II of the State Reorganisation Act, 1956 (37 of 1956), and on which a duty has already been paid on such importation under any corresponding law in force in that part" omitted by M. P. Acı 23 of 1958, S.3(1), Schedule, Part A, item 21. 7. Omitted by A.O. 1937. 8. Ins. by M.P. Act 39 of 1982. S.4. Ways of Jevying such duty- :26.

(1) Subject to such rules regulating the time, place and manner as the State Government may prescribe, such duty shall be levied rateably on the quantity of excisable article imported, exported, transported, collected or manufactured in or issued from a distillery, brewery or warehouse :

Provided that duty may be levied- (a) on intoxicating drugs by an acreage rate levied on the cultivation of the hemp plant [ * J1 [ * * ]2 or by a rate charged on the quantity collected;

(b) on spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act- (i) in accordance with such scale or equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe; or d'ex used as the (i) by a rate charged directly on the materials used;

(c) on tari, by a tax on each tree from which the tari is drawn.

(2) Where payment is made upon the issue of an excisable article for sale from a warehouse, it shall be at the rate of duty in force on the date of issue of such article from the warehouse. [(3) Where the rate of duty is enhanced or reduced after payment of duty on issue of excisable article from warehouse and the excisable article is in stock with a holder of a licence, the excisable article in stock shallbe subject to the levyof duty at the rate so enhanced or reduced and the difference in duty shall be payable or refundable, as the case may be, by or to the holder of a licence, with whom such duty paid excisable article is in stock at the material time.]3 Payment for grant of leases. . 27. [(1)]4 Instead of or in addition to any duty leviable under this Chapter, the State Government may accept payment of a sum in consideration of the grant of any lease under section 18. [(2) Nothing contained in sub-section (1) shall be construed to preclude the State Government from enhancing or reducing the sum received in consideration of a grant of any lease . under section 18 during the course of a financial year or during the currency of a licence and the power to enhance or reduce the sum shall include power to give retrospective effect to such enhancement or reduction from a date not carlier than the commencement of the financial year.]5 1. Words "or coca plant" omitted by Central Act 2 of 1930. 2. Words "Erythroxylon coca" omitted by C.P. Act 1 of 1927, S. 3. 3. Ins. by M.P. Act 39 of 1982, S. 5. 4. Renumbered by M. P. Act 15 of 1988, S. 2. 5. Ins. by M. P. Act 15 of 1988 S. 2. 1[27-A.

(1) Until provision to the contrary is made by [Parliament]? the State Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of [the Constitution]3 under this Chapter as then in force. Saving for duties being Jevied at commencement of the Constitution, (2). The duties to which this section applies are- (a) any duty on intoxicant which are not excisable articles within the meaning of this Act;

(b) any duty on an excisable article produced outside India and imported into the [State]4 whether across a customs frontier as defined by the Central Government or not; J5 [ (c) (3) Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manu- facturcd or produced in the [State]+ and similar goods not so manufactured or produced discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the [State],4 discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in an other locality.] CHAPTER VI LICENCES, PERMITS AND PASSES

Section 24, The Chhattisgarh Excise Act, 1915 (Act 2 of 1915).