The Medicinal and Toilet Preparations (Excise Duties) Act, 1955
An Act to provide for the levy and collection of duties of excise on medicinal and toilet preparations containing alcohol, narcotic drug or narcotic.
Preamble
THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 ACT NO. 16 OF 1955 [27th April, 1955.] An Act to provide for the levy and collection of duties of excise on medicinal and toilet preparations containing alcohol, 2[narcotic drug or narcotic]. BE it enacted by Parliament in the Sixth Year of the Republic of India as follows:―
Sections
Type to filter. 21 sections.
- 1Short title, extent and commencement
- 2Definitions
- 3Duties of excise to be levied and collected on certain goods
- 4Rebate of duty on alcohol, etc., supplied for manufacture of dutiable goods
- 5Recovery of sums due to Government
- 6Certain operations to be subject to licences
- 7Offences and penalties
- 8Power of Courts to order forfeiture
- 9Power to arrest
- 10Power to summon persons to give evidence and produce documents in inquiries under this Act
- 11Officers required to assist Excise Officers
- 12Owners or occupiers of land to report manufacture of contraband dutiable goods
- 13Punishment for connivance at offences
- 14Searches and arrests how to be made
- 15Disposal of persons arrested
- 16Inquiry how to be made by excise officers against arrested persons forwarded to them
- 17Vexatious search, seizure, etc., by excise officer
- 18Failure of excise officers on duty
- 19Power to make rules
- 20Bar of suits and limitation of suits and other legal proceedings
- 21Repeals and savings
Schedules
This Act has 1 schedule. A schedule is published as a document of its own; the text is reproduced on its page where it has been read, and the document is mirrored here either way.
- THE SCHEDULE (See section 3)766 words
Provenance. 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/ac06a5e3-0849-4900-9ead-483ddf063497.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/56a3b943-a3ef-49c7-a470-46d60c98557c/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 21 sections of this Act has its own page. This page is not a substitute for legal advice.