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Introduction Effective Date Objects/Reason Legislative History Financial Implication

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Objects/Reason

At present in Punjab Excise Act, 1914, as per Section 31 (c) , the Excise duty can be levied on Distilleries and Breweries only. In this Excise Policy 2019-20, the Excise Duty in proposed to be levied on Ware Houses also. This amendment is being carried out for the purpose of regulating the production of PML and IMFL in the manufacturing units i.e. Distilleries, Breweries and Ware Houses. This is a regulatory/monitoring measure only. Therefore, Section 31, clause (c) needs to be amended.

Legislative History

The code was drafted on the recommendations of first law commission of India established in 1834 under the Charter Act of 1833 under the Chairmanship of Lord Thomas Babington Macaulay. It came into force in British India during the early British Raj period in 1862.

Introduction

The first draft of the Indian Penal Code was prepared by the First Law Commission, chaired by Thomas Babington Macaulay. The draft was based on the simple codification of the law of England, while at the same time borrowing elements from the Napoleanic Code and Louisiana Civil Code of 1825.

The first draft of the Code was presented before the Governor-General in council in the year 1837, but subsequent revisions and amendments took two more decades. The complete drafting of the code was done in 1850 and presented to the Legislative Council in 1856. It was delayed being placed on the statute book of British India due to the Indian Revolt of 1857.

The code came into force on January 1st, 1860 after undergoing many revisions and amendments by Barnes Peacock who would go on to serve as the first Chief Justice of the Calcutta High Court.

Effective Date

Introduced on 1.01.1860 and enforced on 6.10.1860

Financial Implication

This amendment is being carried out to regulate the production of PML, IMFL in the manufacturing. This is regulatory/monitoring measure only.

The Governor has, in pursuance of clause (1) and (3) of Article 207 of the Constitution of India, recommended to the Punjab Legislative Assembly, the introduction and consideration of the Bill.

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