The Puducherry Excise Act, 1970

Preamble

THE PUDUCHERRY EXCISE ACT, 1970 (No. 12 of 1970) ARRANGEMENT OF SECTIONS SECTION CHAPTER I Preliminary 1. Short title, extent and commencement. 2. Definitions. CHAPTER II Establishment and control 3 Appointment of Excise Commissioner. 4. Appointment of Deputy Commissioner. 5. Appointment of Excise Inspectors and other subordinate officers, 6. Delegation. IndendofCode CHAPTER III Import, Export and Transport 7. Import of intoxicant. 8. Export of intoxicant. 8-A. Control and regulation of molasses. 9. Prohibiting of transport of intoxicant. 10. Transport of intoxicant. 11. Permits for transport. CHAPTER IV Manufacture, possession and sale 12. Manufacture etc., of excisable article prohibited except under a licence. 13. Possession of excisable articles in excess of the quantity prescribed. 14. Sale of excisable articles without licence prohibited. 15. Establishment of distilleries and warehouses. 16. Power to grant lease of right to manufacture, etc. 17. Lessee's permission to draw toddy. 18. Duties of licensees with regard to measurement and testing. 19. Prohibition of employment of children and of woman. 20. Closing of shops for the preservation of public peace. CHAPTER V Excise duty and countervailing duty 21. Excise duty or countervailing duty on excisable articles. 22. Modes of levying duties. 23. Excise duty in respect of grant of leases. 24. Tax for tapping trees from whom leviable. LaCode Licences and permits 25. Form and conditions of licence, etc. 26. Power to take security and counterpart agreement. 27. Technical defects, irregularities and omissions. 28. Power to cancel or suspend licence, etc. 29. Power to withdraw licence. 30. Surrender of licence. CHAPTER VII Offences and penalties 31. Penalty for illegal import, etc. 32. Penalty for rendering denatured spirit fit for human consumption. 33. Penalty for illegal possession. 34. Penalty for offence not otherwise provided for. 35. Penalty for misconduct of licensee, etc. 36. Penalty for adulteration, etc., by licensed vendor or manufacturer. 37. Penalty for consumption in Chemist's shop etc. 37-A. Penalty for allowing premises, etc., to be used for the purpose of committing an offence under this Act. 38. Manufacture, sale or possession by one person on account of another. 39. Presumption, as to commission of offence in certain cases. 40. Criminal liability of licensee for acts of servants. 41. Enhanced punishment after previous conviction. 42. Liability of certain things to confiscation. 43. Order of confiscation. 44. Compounding of offences. 45. Penalty on Excise Officer making vexatious search, seizure, detention or arrest. 46. Penalty for Excise Officer refusing to do duty. 47. Penalty for vexatious delay. 48. Penalty for abetment of escape of persons arrested, etc. CHAPTER VIII APTE disons de Detention, investigation and trial of offences 49. Landholders, officers and others to give information. 50. Power to enter and inspect places of manufacture and sale. 51. Power to arrest without warrant, to seize articles liable for confiscation and to make searches. 52. Power of magistrate to issue a warrant. 53. Power to search without warrant. 54. Power of Excise Officers in matters of investigation. 55. Report by Investigating Officer. 56. Report by Excise Officer. 57. Arrest, search, etc., how to be made. 58. Security for appearance in case of arrest without warrant. 59. Procedure for prosecution. CHAPTER IX Appeals and revision 60. Appeals. 61. Revision. CHAPTER X Miscellaneous 62. Recovery of Government dues. 63. Government lien on property of defaulters. 64. Recovery of dues by lessee under section 16. 65. Refund in cases of exported liquor. 66. Power of Government to exempt etc. 67. Protection of action taken under this Act. 68. Limitation of suits. 69. Offences by companies, etc. 70. Power to make rules. 70A. Power to amend the Schedule. 71. Repeal and saving. IndiaCode THE PUDUCHERRY EXCISE ACT, 1970 (Act No. 12 of 1970) 28th May, 1970. AN ACT to provide for a unif

Sections

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