Power of State Government to make rules

Section 40 of the United Provinces Excise Act 1910 deals with power of State Government to make rules. The [State Government] may make rules for the purpose of carrying out the provisions of this Act or other law for the time being in force relating to excise revenue. The Act came into force on 24 Feb 1910.

(1) The ¹[State Government] may make rules for the purpose of carrying out the provisions of this Act or other law for the time being in force relating to excise revenue.

²[Provided that the Uttar Pradesh Licensing under the Surcharge Fee System Rules, 1968 made by the Excise Commissioner, Uttar Pradesh, with the previous sanction of the State Government, as amended by the Excise Commissioner, Uttar Pradesh, from time to time, before the commencement of this Act, shall, until altered or repealed by the State Government by rules made under this section be deemed to be and always to have been as valid and effective as if the said rules were duly made by the State Government under this section.]

(2) In particular and without prejudice to the generality of the foregoing provision, the ¹[State Government] may make rules

(a) regulating the delegation of any powers by ³[ * * * ] the Excise Commissioner or Collector under section 10 (2) (h) ;

(b) prescribing the powers and duties of officers of the Excise Department ;

⁴[(c) prescribing the manner in which appeals or revisions shall be presented and the procedure for dealing with such appeals and revisions ; ]

(d) regulating the import, export, transport or possession of any [intoxicant]⁵ ;

(e) regulating the periods and localities for which, and the persons to whom, licenses for the vend by wholesale or by retail of any [intoxicant]⁵ may be granted ;

(f) prescribing the procedure to be followed and the matters to be ascertained before any license for such vend is granted for any locality ;

(g) for the prohibition of the sale of any [intoxicant]⁵ to any person or class of persons ;

(h) for the grant of expenses to witnesses and compensation for loss of time to persons released under section 49 on the ground that they have been improperly arrested and to persons charged before a Magistrate with offences punishable under the Act but acquitted ;

(i) regulating the power of excise officers to summon witnesses from a distance under the provisions of section 49 ;

(j) for declaring the excise officers to whom, and the manners in which, information or aid should be given under section 56 ;

(k) for the prohibition of the employment by the license-holder of any person or class of persons to assist in his business in any capacity whatsoever ;

(l) for the prevention of drunkenness, gambling or disorderly conduct in or near any licensed premises and the meeting or remaining of persons of bad character in such premises.

⁶[(m) for the grant of rewards to officials, officers or informers by the Collector out of and up to fifty per cent of composition fee and by the Magistrate trying the case, out of and up to fifty per cent of fine recovered under the Act.]

(3) ⁷[ * * * * ]

Section 40, The United Provinces Excise Act 1910 (Act 4 of 1910).