An Act to consolidate and amend the Excise Law of the Jammu and Kashmir State.

Act 9 of 1901

Preamble

[Sanctioned by His Highness the Maharaja Sahib Bahadur in Council vide State Council Resolution No. 9, dated 4th December, 1901]. 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. –

Sections

Type to filter. 82 sections.

1. 1Short title, extent and commencement
2. 2Repeal of enactments, rules and regulations
3. 3Interpretation
4. 3-A“Country liquor” and “foreign liquor”
5. 4Appointment of Excise and Taxation Officer
6. 4-ADelegation of power conferred by section 4
7. 4-BSuperintendence and control of the Excise Administration and Excise Officers
8. 4-CAppeal
9. 4-DRevision and review
10. 5Import of liquor and intoxicating drugs
11. 6Export of liquor or intoxicating drug
12. 7Transport of liquor, opium or intoxicating drug may be prohibited
13. 8And must be covered by a permit
14. 9Permits for transport
15. 10Particulars to be given in permits
16. 11Manufacture of liquor or intoxicating drugs prohibited except under the provisions of this Act
17. 11-ALicence for export, import, sale or possession of molasses
18. 12Possession of liquor or intoxicating drugs in excess of quantity prescribed by the Government prohibited
19. 12-APossession of unused and printed labels, corks, capsules, seals by certain persons
20. 13Establishment of distilleries and warehouses
21. 14Sales of liquor or intoxicating drugs without licence prohibited
22. 14-ARegulation of the sale of liquor in the State
23. 15Exclusive privileges of manufacture etc. may be granted
24. 16Duty on liquor or intoxicating drugs
25. 17How duty may be imposed
26. 18Duties may be framed
27. 19Farmer may let or assign
28. 20Forms and conditions of licences, etc
29. 21Counterpart agreements to be executed by licensees
30. 22Power to recall licences
31. 23Certain licensees required to keep instruments for testing etc
32. 24Recovery of duties, etc
33. 24-AIf any tax or other amount due is not paid, consequences thereof
34. 24-BRefund of duty etc
35. 25Powers to frame rules
36. 26Magistrate or Deputy Commissioner may issue a search warrant on application
37. 27Power to certain officers to search houses, etc. without warrant
38. 28Power to enter and inspect places of manufacture and sale
39. 29In case of resistance entry may be made by force, etc
40. 30Offenders may be arrested and contraband liquor and articles seized, without warrant
41. 31Arrest of persons refusing to give name or giving false name
42. 32Searches how to be made
43. 33Officers of Police and Revenue Departments and all village headmen and Choukidars bound to assist
44. 34All officers in State employ required to report offences against this Act
45. 35Land-holders and others to give information
46. 35-APower to seize, destroy etc. poppy and hemp plant
47. 36Arrested persons to be taken before a Magistrate
48. 37Period of detention not to exceed twenty four hours
49. 38Certain offences to be non-bailable and triable summarily
50. 39Bail
51. 40Procedure where enquiry cannot be completed in 24 hours
52. 41Arrest of persons suspected of offences under this Act
53. 42Excise and Taxation officer’s power to require attendance of witness
54. 43Examination of witness by Excise and Taxation Officer
55. 44Release of accused when evidence deficient
56. 45Case to be sent to Magistrate when evidence is sufficient
57. 46Production of seized articles before Magistrate
58. 47Closing of shop for the sake of public peace
59. 48For illegal import, etc
60. 48-APenalty for rendering or attempting to render denatured/methylated spirit fit for human consumption
61. 48-BPenalty for possession of unused and printed labels, corks etc
62. 49For misconduct by licensee, etc
63. 50For possession of illicit liquor
64. 50-APersons found drinking in public or any place of worship etc., Penalty
65. 50-BPenalty for licensed vendor etc
66. 50-CDestruction of unfit liquor or beer
67. 51For vexatious search or arrest
68. 52For vexatious delay
69. 53For abetment of escape of person arrested, etc
70. 54For Excise and Taxation officer using violence
71. 55Screening offender or giving false information
72. 56For offences not otherwise provided for
73. 56-AAttempt to commit offences punishable under the Act
74. 56-BSecurity for abstaining from commission of certain offences
75. 57Presumption as to commission of offence in certain cases
76. 58What things are liable to confiscation
77. 59Confiscation how ordered
78. 60Power to compound offences
79. 61Provisions of the Criminal Procedure Code and Ranbir Penal Code applicable to offences committed under this Act
80. 62Publication of rules and notifications
81. 63Exemptions and prohibitions
82. 64Bar of actions

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 7), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/e8f3431e-ed1a-4009-8362-7a1e1117534d.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/681ff365-4f06-4eab-8ed3-15b5802b42e4/content).

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. Every one of the 82 sections of this Act has its own page. This page is not a substitute for legal advice.