Abkari Act,
1 of 1077
(Kerala Act No. 1 of 1077)
The
Act was passed by His Highness the [Maharaja]
of Cochin on the 5th day of August 1902, corresponding to the 31st day of
Karkadagom 1077 and extended to the whole of Kerala as per Act 10 of 1967 which
received the assent of the President on 29th July, 1967.
Preamble. ?
Whereas
it is expedient to consolidate and amend the law relating to the import,
export, transport, manufacture, sale and possession of intoxicating liquor and
of intoxicating drugs in the [State
of Kerala] is enacted as follows:-
I.- Preliminary And Definitions
Section - 1. Short title. ?
This
Act may be cited as "the [Abkari
Act] 1 of 1077.
Extent.
- It extends to the whole of the [State
of Kerala].
[Commencement.-
x x x ]
Section - 2. Repeal of Enactments. ?
From
the date on which this Act comes into force [***],
the enactment mentioned in the schedule hereto annexed shall be repealed to the
extent specified in the third column of the said Schedule [x
x x ]:
Provided
that all [Licences
and privileges] granted under any of the said enactments in force on the date
on which this Act comes into force [***]
shall continue in force for the periods for which the same have been
respectively granted, subject to the provisions of the enactments under which
such [Licences
and privileges] were granted:
Provided
further that the said repeal shall not affect any act done, or any offence
committed, or any proceedings commenced or any claim which has arisen or any
penalty which has been incurred, before this Act comes into force.
Section - 3. Interpretation. ?
In
this Act, unless there be something repugnant in the subject or context :-
(1) Abkari
Revenue:- "Abkari Revenue" means revenue derived or derivable from
any duty, fee, tax, fine or confiscation, imposed or order under the provisions
of this Act, or of any other law for the time being in force relating to liquor
or intoxicating drugs.
(2) Abkari
officer:- "Abkari Officer" means the [Commissioner
of Excise] or any officer or other person lawfully appointed or invested with
powers under Sections 4 or 5.
[(2A)
Blending:- "Blending" means the mixing of two different spirits of
the same or different strength;
(2B)
Bonded Warehouse:- "Bonded Warehouse" means a warehouse where liquor
is stored in bond.]
(3) Commissioner
:- ["Commissioner"]
means the officer appointed by the [Government]
under section 4, clause (a).
(4) ["Collector"
means the Collector of a district and includes any other officer appointed by
the Government to exercise the powers and perform the duties of a Collector
under this Act];
(5) [Compounding:-
"Compounding" means the preparation of foreign liquor by the addition
of flavouring or colouring matter or both to imported or Indian made spirits.]
(6) Abkari
Inspector:- "Abkari Inspector" means an officer appointed under
section 4, clause (d).
[(6A)
"Arrack" means any potable liquor other than Toddy, Beer, Spirits of
Wine, Wine, Indian made spirit, foreign liquor and any medicinal preparation
containing alcohol manufactured according to a formula prescribed in a
pharma-copoeia approved by the Government of India or the Government of Kerala,
or manufactured according to a formula approved by the Government of Kerala in
respect of patent and proprietary preparations or approved as a bonafide
medicinal preparation by the Expert Committee appointed under Section 68A of
the Act;]
(7) Imprisonment:-
"Imprisonment" means imprisonment of either description as defined in
the [Indian
Penal Code.]
(8) Toddy:-
"Toddy" means fermented or unfermented juice drawn from a coconut,
palmyra, date, or any other kind of palm tree.
(9) Spirits:-
"Spirits" means any liquor containing alcohol and obtained by
distillation, [
x x x x ].
[ x
x x x ]
(10) Liquor:-
"Liquor" includes spirits of wine, [arrack],
spirits, wine, toddy, beer and all liquid consisting of or containing alcohol.
(11) Beer:-
"Beer" includes ale, stout, porter and all other fermented liquors
usually made from malt.
(12) [Country
liquor:- "Country Liquor" means toddy or arrack;]
(13) Foreign
Liquor:- "Foreign Liquor" includes all liquor other than country
liquor.
Provided
that in any case in which doubt may arise the Government may declare by
notification what, for the purposes of this Act, shall be deemed to be
"country liquor" and what "foreign liquor".
[(13A)
"Foreign Made Foreign Liquor" means any liquor produced, manufactured
or blended, compounded and bottled abroad and imported into India by land, air
or sea;
(13B)
"Indian Made Foreign Liquor" means any foreign liquor other than
Foreign Made Foreign Liquor;?;]
(14) [intoxicating
drug means any intoxicating substance other than a Narcotic drug or a
psychotropic substance regulated by the Narcotic Drugs and Psychotropic
Substance Act, 1985 (Central Act, 61 of 1985), which the Government may by
notification declare to be an intoxication drug.]
(15) Sale
or Selling:- "Sale or selling" includes any transfer [including]
gift.
(16) "Import"
means to bring into the State.
(17) "Export"
means to take out of the State.]
[(17A)
"Transit" means to move from one place in a State to another place in
that State or to any other state through the territory of the State of Kerala.
Explanation.
- In this clause, "State" means a State other than the State of
Kerala and includes a Union Territory].
(18) Transport
:- "Transport" means to move from one place to another within the [***]
State.
[(18A)
x x x ]
(19) Manufacture:-
"Manufacture" includes every process, whether natural or artificial,
by which any fermented, spirituous, or intoxicating liquor or intoxicating drug
is produced,
[prepared [compounded]
or blended] and also redistillation and every process for the rectification of
liquor.
[(19A)
Bottle:- "Bottle" means to transfer liquor from a cask or other
vessel to bottle, jar, flask or similar receptacle for the purpose of sale,
whether any process of manufacture be employed or not, and includes
rebottling].
(20) Rectification
:- "Rectification" includes every process whereby spirits are
purified or are coloured or flavoured by making any material therewith.
(21) Place
:- "Place" includes also a house, building, shop [tent,
booth, raft, vehicle and vessel].
[(21A)
Police Station:- "Police Station" includes any place which the
Government may, by notification, declare to be Police Station for the purposes
of this Act].
(22) Tap
:- "Tap" means to prepare or manipulate the spathe or other part of
any toddy- producing tree with the object of extracting toddy therefrom. The
attaching of pots is not necessary to constitute the act.
?
(23) [Rental:-
"Rental" means the rental payable under Section 18A in consideration
of the grant of an exclusive or other privilege of manufacturing supplying or
selling any liquor or intoxicating drugs.]
(24) [State:-
"State" means the State of Kerala].
(25) [Warehouse
:- "Warehouse" means that part of a distillery, brewery, winery or
other manufactury where liquor intended for issue is kept and includes a
warehouse established under a special licence taken out under the Act or
Rules;]
II. - Establishment and Control
Section - 4. [The
Government may, by notification in the Gazette.] ?
(a) The
Government may appoint an officer to control the administration of the Abkari
Department:- Appoint an officer, who shall be styled the [Commissioner
of Excise] and who shall, subject to the general control of the Government have
[Control]
of the administration of the Abkari Department and of the collection of the
Abkari Revenue or of both;
(b) May
appoint any person other than the Commissioner to perform all or any of his
duties :- Appoint any person other than the [Commissioner
of Excise] to exercise all or any of the powers and to perform all or any of
the duties of the [Commissioner of Excise], subject to the control of the
Government.
(c) May
withdraw Abkari powers from commissioner or other officer appointed under
clause (a) or clause (b):-Withdraw from the [Commissioner]
or other officer appointed under clause (a) or clause (b) any or all of his
powers in respect of the Abkari Revenue;
(d) May
appoint officer to take action under Sections 40 to 53:- Appoint officers to
perform the acts and duties mentioned in Sections 40 to 53 inclusive of this
Act;
(e) And
subordinate officers:- Appoint subordinate officers of such classes and with
such designations, powers and duties under this Act as the Government may think
fit.
(f) May
appoint any [Officer
of Government] or persons to act as above :- Order that all or any of the
powers and duties assigned to any officer under clauses (d) and (e) of this
section shall be exercised and performed by any [Officer
of Government] or any person.
(g) [Delegate
to any Abkari Officer all or any of [their powers] under this Act;]
[Section
- 5. The Government may, from time to time, make rules. ?
(1) Prescribing
the powers and duties under this Act to be exercised and performed by Abkari
Officers of the several classes; and
(2) regulating
the delegation by the Government or by the Commissioner of Excise of any powers
conferred by this Act or exercised in respect of Abkari Revenue under any law
for the time being in force]
[Section
- 5A.
Power
of the Government to authorise officers to admit persons arrested to bail. -
The Government may, by notification, and subject to such conditions as may be
prescribed in such notification empower all or any of the officers or classes
of officers or persons mentioned in section 34, either by name, or in virtue of
their office, throughout the [***]
State or in any local area, to admit a person arrested under the section to
bail to appear, when summoned or otherwise directed, before an Abkari Officer
having jurisdiction to enquire into the offence for which such person has been
arrested, and may cancel or vary such notification].
III.????? -
Import, Export and Transport
[Section
- 6. Import of liquor or intoxicating drug. ?
(1) No
liquor or intoxicating drug shall be imported unless the permission of the
Government or any officer authorised by the Government in this behalf is
obtained for the importation of such liquor or intoxicating drug and unless the
duties, taxes, fees and such other sums as are due to the Government under this
Act, in respect of such liquor or intoxicating drug, have been paid [or
a bond for such payment on its importation has been executed.]
[Provided
that notwithstanding anything contained this Act, no import fee shall be Ievied
on rectified spent or Extra Neutral Alcohol including absolute alcohol intended
to be used for the manufacture of liquor meant for human consumption.]
(2) A
permission granted by the Government or such officer under subsection (1) shall
subject to such conditions and restrictions as may be specified by the
Government by notification in the Gazette.]
[Section - 7. Export of liquor or
intoxicating drug. ?
(1) No
liquor or intoxicating drug shall be exported unless its export is permitted by
the Government or any officer authorised by the Government in this behalf and
unless:-
(a) the
duties, taxes, fees and such other sums as are due to the Government under this
Act, in respect of such liquor or intoxicating drug, have been paid; or
(b) a
bond for such payment on its exportation or re-exportation has been executed.
(2) A
permission granted by the Government or such officer under subsection (1) shall
be subject to such conditions and restrictions as may be specified by the
Government by notification in the Gazette.]
Section
- 8. Prohibition of manufacture, import, export, transport, transit,
possession, storage, sales, etc., of arrack. ?
(1) No
person shall manufacture, import export [without
permit transit] possess, store, distribute, bottle or sell arrack in any form.]
(2) If
any person contravenes any provisions of sub-section (1), he shall be
punishable with imprisonment for a term which may extend to ten years and with
fine which shall not be less than one lakh.
Section - 9. Prohibition of the
transport of liquor. ?
The
Government may, from time to time, by notification, prohibit the transport of
liquor or of intoxicating drugs or of any kind of liquor or intoxicating drugs,
from any local area into any other local area.
Section - 10. Transporting of liquor
or intoxicating drug. ?
No
liquor or intoxicating drug, exceeding such quantity as the Government may,
from time to time, prescribe by notification in the [***]
Gazette either generally for the whole State or for any local area, shall be
transported except under a permit issued under the provisions of the next
following section.
[***]
Section - 11. Permits for transport. ?
Permits
for the transport of liquor or intoxicating drug may be issued by the [Commissioner]
or by any person duly empowered in that behalf.
Such
permits shall be either general for definite periods and kinds of liquor or
intoxicating drugs, or special for specified occasions and particular
consignments only.
Every
permit shall specify:-
(a) the
name of the person authorised to transport liquor or intoxicating drugs;
(b) the
period for which the permit is to be in force;
(c) the
quantity and description of liquor or intoxicating drugs for which it is
granted;
(d) any
other particulars which the Government may prescribe.
General
permits shall be granted only to persons licensed under this Act and shall
cover any quantity of liquor transported at any one time within the quantity
specified in the permit.
Permits
shall extend to and include servants and other persons employed by the grantees
and acting on their behalf.
IV. - Manufacture, Possession and Sale
Section
- 12. Manufacture of liquor or intoxicating drug prohibited except under the
provisions of this Act. ?
(1) No
liquor or intoxicating drug shall be manufactured.
[***]
(2) no
toddy producing tree shall be tapped; no toddy shall be drawn from any tree;
[no
distillery, brewery, winery or other manufactory in which liquor is
manufactured shall be constructed or worked;]
?[***]
(3) ?[no
liquor shall be bottled for sale; and] no person shall use, keep or have in his
possession any materials, still, utensil, implement or apparatus whatsoever for
the purpose of manufacturing any liquory other than toddy or any intoxicating
drug;
(4) except
under the authority and subject to the terms and conditions of a licence
granted by the
[Commissioner] in that behalf, or under the provisions of Section 21;
Provided
that the Government may, by notification, direct that in any local area it
shall not be necessary to take out a licence for the manufacture of liquor for
Bona-fide home consumption.
[Licences
granted under this section shall extend to and?
cover servants and other persons employed by the licencees and acting on
their behalf]
[***]
[Section
- 12A. Manufacture of preparations containing liquor or intoxicating drug. ?
No
preparation to which liquor or intoxicating drug is added during the process of
its manufacture or in which alcohol is self generated during such process shall
be manufactured in excess of the quantity specified by the Commissioner:
Provided
that in specifying the quantity of a medicinal preparation, the Commissioner
shall have due regard to the total requirement of that preparation for consumption
or use in the State.
Section - 12B. Utilisation of liquor
or intoxicating drug in the manufacture, and limit of possession, of certain
preparations. ?
(1) No
person shall utilise liquor or intoxicating drug in the manufacture of any
preparation in excess of the quantity specified by the Commissioner and except
under and in accordance with the terms and conditions of a licence granted by
the Commissioner in that behalf:
Provided
that where such preparation is a medicinal preparation, the Commissioner shall,
in specifying the quantity of liquor or intoxicating drug, have due regard to
the total requirement of such medicinal preparation for consumption or use in
the State.
(2) No
person shall possess any preparation containing liquor or intoxicating drug,
other than a medicinal preparation for the bona-fide treatment, mitigation or
prevention of disease in human beings or animals, in excess of the quantity
specified by the Commissioner.]
[Section - 12C. Prohibition of
counterfeiting, selling, buying, receiving, possessing, etc of any forged or
counterfeit label or security sticker. ?
(1) No
person shall counterfeit or knowingly perform,any part of the process of
counterfeiting, any label or security sticker which is used for the sale of
liquor.
(2) No
person shall sell or buy or receive from any other person or otherwise traffic
in, or use any forged or counterfeit label or security sticker which is used
for the sale of liquor knowing or having reason to believe that the same is
forged or counterfeit.
(3) No
person shall have in his possession any forged or counterfeit label or security
sticker knowing or having reason,to believe that the same is forged or
counterfeit and intending to use the same as genuine for the sale of liquor.
(4) No
person shall make or buy or sell or dispose of any machinery instrument,
printing press, computer, printer or scanner or any similar material for the
purpose of being used or knowing or having reason to believe that it is
intended to be used for forging or counterfeiting any label or security sticker
for the sale of liquor.
Explanation.
- For the purpose of this section the expression "counterfeit" shall
have the same meaning as in section 28 of the Indian Penal Code, 1860 (Central
Act 45 of 1860).]
Section - 13.? Possession of liquor or intoxicating drugs in excess of the
quantity prescribed by the Government prohibited. ?
No
person not being a licensed manufacturer or vendor of liquor or intoxicating
drugs shall have in his possession any quantity of liquor or intoxicating drugs
in excess of such quantities as the Government may from time to time, prescribe
by notification, either generally [or
specially with regard to persons, places or time] in respect of any specified
description or kind of liquor or intoxicating drug, unless under a licence
granted by the [Commissioner]
in that behalf :
Provided
that-
(1) No
fee to be charged for license for possession for private consumption. - No fee
shall be charged for any such license granted for the possession of such liquor
or intoxicating drugs for bona-fide private consumption or use.
(2) Proviso
as regards foreign liquor. - Nothing in this section extends to any foreign
liquor [other
than denatured spirit] in the possession of any warehouse man as such [***].
[Section
- 13A. Power to prohibit possession of liquor or drugs. ?
The
Government may, by notification, prohibit the possession by any person or class
of persons either throughout the whole State or in any local area, of any
liquor or intoxicating drug either absolutely or subject to such conditions as [the
Government may prescribe.]]
[Section
- 14. Establishment and control of distilleries breweries, warehouses, etc. ?
The
Commissioner may, with the previous approval of the Government.
(a) establish
public distilleries, breweries or wineries, or authorise the establishment of
private distilleries, breweries, wineries or other manufactories in which
liquor may be manufactured under a licence granted under this Act;
(b) establish
public warehouses or authorise the establishment of private warehouses wherein
liquor may be deposited and kept [with
or] without payment of duty under a licence granted under this Act;
(c) Discontinue
any public or private distillery, brewery, winery or other manufactory or
warehouse so established;
(d) prescribe
the mode of supervision that may be necessary in a distillery, brewery, winery
or other manufactory or warehouse so established, or in any other manufactory
where preparations containing liquor or intoxicating drugs are manufactured, to
ensure the proper collection of duties, taxes and other dues payable under this
Act or the proper utilisation of liquor or intoxicating drugs;
(e) prescribe
the size and nature of the establishment necessary for such supervision and the
cost of the establishment and other incidental charges in connection with such
supervision to be realised from the licensees; and
(f) prescribe
the allowance for wastage of alcohol that may occur in-
(i)
the process of manufacture of alcohol;
(ii)
the process of manufacture of any preparation
containing alcohol; and
(iii)
the storage, transport and use of non-duty
paid alcohol].
Table
Showing Rules Regarding Supervision
|
No
|
Subject
|
Rules
|
|
1
|
Size of Supervisory establishment in a Distillery
|
Rule 13 of D&W.Rules 1968.
|
|
2
|
Payment of Cost of Establishment to Supervisory Staff in a distillery
|
Rule 14(1) of D&W.Rules 1968
|
|
3
|
Size?? of?? Establishment?? in?? the warehouse in a Distillery
|
Rule 21 of D&W.Rules 1968
|
|
4
|
Supervision in the Warehouse in a distillery
|
Rule 18 of D&W.Rules 1968
|
|
5
|
Posting of supervisory officers in the distillery and Warehouses
|
Rule 24 of D&W.Rules 1968
|
|
6
|
Supervisory control
in Distilleries and
Warehouses.
|
Rule 29 of Part-I
and rule 2 of Part-II of D&W.Rules 1968
|
|
7
|
Claim??? of?? Overtime?? Fees?? by Supervisory officers in a distillery.
|
Rule
128 of Part-II of D&W.Rules 1968
|
|
8
|
Supervisory control
in Breweries.
|
Rule
4 of main rules and rule 1 of additional rules
to Brewery rules 1967
|
|
9
|
Payment of Cost of Establishment
|
Rule 21 a of brewery rules 1967.
|
|
|
to Supervisory Staff in a Brewery.
|
|
|
10
|
Claim??? of?? Overtime?? fees?? by Supervisory officers
in a Brewery.
|
Rule 31 A of Additional Rules
to Brewery Rules.
|
|
11
|
Posting of Supervisory officers and payment of their Cost of Establishment in FL-9 shops.
|
Rule 13(9a)
of Foreign Liquor
Rules 1953.
|
|
12
|
Supervision
and Payment of Cost of Establishment of supervisory staff
in a FL (C,B7B) Unit.
|
Rule 6 of foreign
Liquor (Compounding, Blending & Bottling) Rules
1975.
|
|
13
|
Entitlement
for Overtime fees by supervisory staff
in FL(C,B7B) Unit.
|
Rule 6 A of foreign Liquor
(Compounding, Blending &
Bottling) Rules 1975
|
|
14
|
Posting of supervisory officers, and payment
of their Cost of Establishment, in respect of Foreign???????? Liquor??????? Bonded Warehouses and KSBC Head
Office.
|
Rule 9 of foreign Liquor (Storage in Bond) rules 1961.
|
|
15
|
Supervision
and Payment of Cost of Establishment and Overtime fees
of supervisory staff
in a Bonded Spirit Store.
|
Rule 16 of Rectified Spirit Rules 1972.
|
|
16
|
Supervision?? and?? control?? in?? a Winery.
|
Rule 17 of Winery
rules 1970.
|
|
17
|
Payment of cost of Establishment to supervisory staff in a Winery.-
|
Rule 38 of Winery
rules 1970.
|
Section - 15. Sale of liquor or
intoxicating drug without licence prohibited, Power to exempt toddy. ?
No
liquor or intoxicating drug shall be sold without a licence from the [Commissioner],
provided that a person having the
right to the toddy drawn from any tree may sell the same without a licence
to person licensed
to manufacture or sell toddy under this Act
[ x x x x ].
[ x x x x ]
Provided [also] that the Government may [by notification] declare that any or all of the provisions
of this Act, shall not apply in any local area to trees tapped, or to toddy
drawn [under such conditions as the Government may prescribe.]
[Nothing
in this section applies to the sale
of any foreign liquor legally procured
by any person for his private use and sold by him or by auction on his behalf or on behalf of his representatives in interest upon his quitting
a station, or after his decease]
[ x x x x ]
[Section
- 15A. Consumption or use of liquor by persons under the age of [23 years]
prohibited. ?
No person under the age of [23
years] shall consume or use any liquor.
Section - 15B. Sale of liquor to
person under [23 years] of age prohibited. ?
No
person licensed to sell liquor and no
person in the employee of such licensed person or acting with the express or implied permission of such licensed person
on his behalf shall sell or deliver any liquor to any person under the age of twenty three
years
Section - 15C. Consumption of liquor
in public places. ?
No
person shall consume liquor in any public place
unless consumption of liquor in
any such place is permitted under a licence granted by the Commissioner.
Explanation
1. - For the purpose of this section, "public place" means any
street, Court, Police Station [or other public office
or any club] or any place of public amusement or resort or on board any passenger boat or vessel or
any [public passenger or goods vehicle], or a dining or refreshment room in a restaurant, hotel, rest-house, travellers'
bungalow or tourists' bungalow where different
individuals or groups of persons
consume food, but shall not include any private residential room.]
[Explanation
II. - For the purpose of Explanation 7, "public passenger or goods
vehicle" means a vehicle used for carrying
passengers or goods
for hue or reward', with or without
a contract, express or
implied, for the use of the vehicle as a whole at or for a fixed or agreed rate
or sum and includes a private
vehicle in any public place.]
Section
- 16.
[x x x x ]
[V. - Duties, Taxes and Rentals]
[Section
- 17. Duty on liquor or intoxicating drugs. ?
A duty of excise or countervailing
duty and/ or luxury tax shall be levied,
in such manner as may be prescribed, on liquors or intoxicating drugs,-
(a) permitted to be imported
under section 6, or
(b) manufactured under any licence
granted under section 12; or
(c) manufactured at any distillery, brewery, winery or other manufactury established under section
14.
Provided
that no duty or gallonage fee or vend fee or
other taxes shall be levied under this Act on rectified spirit including absolute
alcohol, which is not intended
to be used for the manufacture of potable liquor meant for human
consumption.
Explanation. - No liquor or intoxicating drug shall be permitted to be exported
unless the duties,
taxes, fees and such other sums as are due to the Government under this Act in respect
of such liquor or intoxicating drug have been paid or a bond for such payment on its exportation or re-exportation has been executed.]
Section
- 18. [How duty or countervailing duty may be imposed.]
?
(1)
[Such duty of excise or countervailing duty may be levied
and collected:]
(a) in
the case of spirit or beer, either on the quantity produced in or passed out of
a distillery, brewery, winery or
other manufactury licensed or established under section 12 or section 14, as the case may be or in accordance with such
scale of equivalents, calculated on the quantity of materials used or by the degree of attenuation of the wash or wort on the value of liquor, as the
case may be, as the Government may prescribe;]
(b) [in
the case of intoxicating drugs, on the quantity produced or manufactured under
a licence granted under section 12 or issued from a warehouse licensed or established under
section 12 or section 14;]
(c) [ x x x x ]
(d) [ x x x x ]
(e) in
the case of toddy, or spirits manufactured from toddy, [in
the form of a tax on each tree from which toddy is drawn], to be paid in such instalments and for such period as the Government may direct; or
(f) in the case of import of spirits, beer or intoxicating drugs, in such manner as may be prescribed;
(g) [***]
(2)
[The duty of excise or countervailing duty under sub-section (1) shall be levied and collected at such rates as may be fixed by the
Government, from time to time, by notification in the Gazette, not exceeding the rates
specified below:-
|
|
Duty of excise
|
|
Maximum Rates
|
|
(i)
|
[Duty of excise on liquors (Indian
made)]
|
|
Rs.
200 per proof litre or an amount equal
to 200 per
cent of the value of the liquor whichever is higher
|
|
[(ia)
|
Duty of excise when levied in the form of special
fees on Foreign
Made Foreign Liquor.
|
|
Rs.100 per proof litre]
|
|
(ii)
|
Duty of excise on intoxicating drugs
|
|
Rs.1.50 per gram
|
|
(iii)
|
Duty of excise in form of tax on
trees tapped for toddy
|
|
Rs. 50 per tree per half-year or part thereof.
|
|
|
|
|
|
|
|
|
|
|
Provided that the excise duty or countervailing duty shall be payable by manufacturer or importer of the
liquor or intoxicating drugs as the case may be;
Provided
further that such duty or countervailing duty may be paid by any subsequent dealer on behalf of the manufacturer or importer, as the case may be.
Explanation.
- where any liquor is chargeable with duty of excise countervailing duty at a
rate depending on the value of the
liquor, such value shall be the value at which the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited
purchases such liquor from the supplier and in case any such liquor is not purchased by the
Kerala State Beverages (Manufacturing and Marketing) Corporation Limited such
value shall be the value fixed by the Commissioner.
(1) The luxury tax on liquor or intoxicating drugs shall be levied and collected,-
(i)
in the cases of any liquor in the form of a
fee for licence for the sale of the liquor and in the form of a gallonage fee or vending fee or in any one of such forms and.
(ii) in the case
of an intoxicating drug, in the form of a
fee for licence for the sale
of the intoxicating drug.]
(2) The
luxury tax under sub-section (3) shall be levied at such rates as may be fixed
by the Government, from time to time,
by notification in the gazette, not exceeding the rates specified below:-
Luxury tax
|
(a)
|
when
levied in the form of fee for licence
for sale of [Indian Made Foreign Liquor]
|
|
|
|
|
(i) for licence
for sale of foreign liquor in wholesale
|
|
Rs.15,000 (Rupees
fifteen thousand) for a year or part thereof
|
|
|
(ii) for licence for sale of foreign liquor
in hotels or restaurants
|
|
Rs.12,000 (Rupees
twelve thousand) for a year or part thereof
|
|
|
(iii) for licence for sale of medicated
wines
|
|
Rs. 1,000
(Rupees one thousand) for a year or part thereof.
|
|
|
(iv) for licence for sale of foreign liquor
in non- proprietory club to members
|
|
Rs.1,500 (Rupees one thousand and
five hundred) for a year or part thereof.
|
|
[(b)
|
when levied
in the form of gallonage fee for foreign liquor (Indian
made)
|
|
Rs. 30 (Rupees thirty)
per bulk litre]
|
|
(c)
|
When
levied in the form of a fee for
licence for the sale of [Foreign Made Foreign Liquor]
|
|
|
|
|
(i) in wholesale
|
|
Rs. 25,00,000 (Rupees twenty five
lakhs) for a year or part thereof
|
|
|
(ii) in retail
|
|
Rs. 10,00.000 (Rupees Ten lakhs) for a year or part
thereof.
|
|
|
(iii) in hotels or restaurants
|
|
Rs. 25,00,000 (Rupees Twenty five
Lakhs) for a year or part
|
|
|
|
|
thereof.
|
|
|
(iv) in non-proprietary clubs to its members a year or part thereof.
|
|
Rs.10,00,000??? (Rupees??? Ten lakhs) for
|
|
|
(v) in Seamen's and Marine Officer's club to its members
|
|
Rs.10.00,000 (Rupees
Ten lakhs) for a year
or part thereof
|
|
(d)
|
When levied
in the form of gallonage fee
|
|
|
|
|
(i)??? [Foreign?? Made??? Foreign Liquor] other
|
|
Rs.
200 (Rupees two hundred) per than beer and wine bulk litre
|
|
|
(ii) for
foreign made beer
and wine
|
|
Rs. 25 (Rupees Twenty
five) per bulk litre
|
Provided
that where there is a difference of duty of excise, countervailing duty or
luxury tax as between two licence
periods such difference may be collected in respect of all stocks of foreign liquor or intoxicating drugs held by licencees at the close of the former period.
Explanation. ? The expression ?Foreign Liquor? (foreign made) means any
liquor produced, manufactured or blended and compounded abroad and imported
into India by land, air or sea
[Section
- 18A. Grant of exclusive or other privilege of manufacture, etc., on payment
of rentals. ?
(1)
It shall be lawful for the Government to grant to any person or persons, on such conditions and for such period as they may deem fit, the exclusive or other privilege-
(i) of manufacturing or supplying by wholesale; or
(ii)
of selling by retail; or
(iii)
of manufacturing or supplying by wholesale
and selling by retail,any liquor or intoxicating drugs within any local
area on his or their payment to the Government of an amount as rental in consideration of the grant of such privilege. The amount of
rental may be settled by auction, negotiation or by any
other method as may be determined
by the government, from time to time,
and may be collected to the exclusion of, or in addition to the duty or tax
leviable under Sections 17 and 18.
(2) No grantee
of any privilege under sub-section (1) shall exercise
the same until he has received a licence
in that behalf from the Commissioner.
(3) in
such cases, if the Government shall by notification so direct, the provisions
of Section 12 relating to toddy and toddy producing
trees shall not apply].
Section ? 19. Tax for tapping
unlicensed trees from whom leviable. ?
[When
duty of excise is levied] by way of tax on toddy trees under section
18, the Government may, by notification, direct that the licence required under Section 12
shall be granted only on the production by the person applying for it of the written consent of the owner, or person
in possession, of such trees to the licence
being granted to such person so applying for it; and when such notification has
been issued, such tax shall, in
default of payment by the licensee, be recoverable from the owner or other person
in possession who has so consented.
When,
in like case, trees are tapped without license, the tax due shall be
recoverable primarily from the tapper
or in default by him from the occupier, if any of the land, or if the trees do
not belong to the occupier, of the land,
or if the land is not occupied, from the person, if any, who owns or is in possession of the trees
unless he proves that the trees were tapped without his consent.
Section - 20. Duties may be farmed. ?
[All
or any of the duties, tax and rentals] leviable under this Act in any Taluk or other local area may,with the
sanction of the Government, be farmed,subject to such payment and on such other conditions as the Government
shall prescribe, [Such
farmers] shall take out licenses
as such from the [Commissioner].
Section ? 21. Toddy farmer may grant
license. ?
When
the exclusive privilege of manufacturing toddy has been granted under [Section 18A] the Government
may declare that the written
permission of the grantee to
draw toddy shall have, within the area to which the privilege extends, the same force and effect as a licence from the [Commissioner] for that purpose under Section 12.
Section - 22. Farmer may let or
assign. ?
In
the absence of any contract or condition to the contrary any grantee of any exclusive or other
privilege, may let or assign the whole or any portion of his privilege or farm. But no such lessee or
assignee shall excise any rights as such unless and until the grantee or farmer,as the case may be
shall have applied to the [Commissioner]
for a licence to be given
to such lessee or assignee,
and such lessee or assignee shall have received the same.
Section - 23. Recovery by farmer of
rents due to him. ?
When any amount is due to a grantee,
farmer, lessee or assignee of an exclusive
privilege, under this Act,such grantee,
farmer, lessee or assignee may make an application to the [Collector] for recovery of such amount on his behalf and on receiving
such application, the [Collector] may, at his discretion, recover such amount as if it were an arrear of Land Revenue, and shall pay any amount so recovered
to the applicant: Provided that execution of any process
issued by the [Collector] for the recovery
of such amount
shall be stayed if the person against
whom the process
is issued institute
a suit in the Civil
Court to contest
the demand of such grantee,
farmer, lessee or assignee and furnishes security to the satisfaction of the [Collector] for the payment
of the amount which such court may adjust to be due
from him;
Provided
also that nothing contained in this section or done thereunder shall affect the
right of any grantee, farmer, lessee
or assignee to recover by suit in the Civil Court or otherwise any amount due
to him from such person.
VI- Licenses, Etc.
Section ? 24. Forms and conditions of
licenses, etc. ?
Every license or permit granted under this Act shall be granted-
(a) on payment of such fees, if any;
(b) for such period;
(c) subject to such restrictions and on such conditions; and
(d) shall be in such form and contain particulars - as the Government may direct either generally, or in any particular instance in this behalf.
Section ? 25. Counterpart agreement
to be executed by licensee. ?
Every
person taking out a license under this Act
may be required to execute a counterpart agreement in conformity with the tenor
of his license, and to give such security for the performance of his agreement
as the [Commissioner] may require.
Section ? 26. Power to recall
licenses, etc. ?
The [Commissioner]
may cancel or suspend any license or permit granted under this Act:-
(a) if [any fee, duty, tax or rental] payable by the holder thereof be not duly paid; or
(b) in the event of any breach
by the holder of such license or permit or by his servant, or by any one acting with his express or
implied permission on his behalf, of any of the terms and conditions of such license or permit; or
[(bb) if the holder thereof or his servant,
or any one acting with his express
or implied permission on his behalf, sells or stores
for sale liquor in any place other than the licensed premises; or,]
(c) [if
the holder thereof is convicted of any offence against this Act or of any
cognizable and non-bailable offence
or of any offence under the Dangerous
Drugs Act, 1930, or under
the Trade and Merchandise Marks
Act, 1958, or under Sections 478
to 489 of the Indian Penal Code;
or]
(d) where
a license or permit has been granted
on the application of the holder of
an exclusive or other privilege or of a [farmer under Section 20] on the requisition in writing of such person;
or
(e) if the conditions of the license or permit provide for such cancelment
or suspension at will.
VII- General Provisions
[Section
- 27. Certain licensees required to keep instruments for testing, etc. ?
Every person who manufactures or sells any liquor or
intoxiating drugs under a license granted under this Act shall be bound:-
(a) to
supply himself with such measures, weights and instruments as the [Government]
may prescribe and to keep the same in good condition; and
(b) on
the requisition of any Abkari officer
duly empowered in that behalf,
at any time to measure or
weigh any liquor or intoxicating drug or to test any liquor in his possession
in such manner as the said Abkari
Officer may require.]
Section - 28. Recovery of duties. ?
All
duties, taxes, fines and fees payable to the [Government]
direct under any of the foregoing
provisions of this Act or of any license or permit issued under it, and all amounts due to the [Government]
by any grantee of a privilege or by any farmer under this Act or by any person on account
of any contract relating to the Abkari Revenue may be recovered from the person primarily liable
to pay the same or from his surety (if any) as if they were arrears of Land Revenue, and, in case of default made by a
grantee of a privilege or by a farmer, the [Commissioner] may take grant or farm under management at the risk of the defaulter
or may declare the grant or farm forfeited, and re sell it at the risk and loss
of the defaulter. When a grant or
farm is under management under the section, the [Commissioner] may recover any moneys due to the defaulter by any lessee or assignee
as if they were arrears
of Land Revenue.
[[Section
- 29. Power to make rules. ?
(1) ?The Government may, by notification in the
Gazette either prospectively or retrospectively, make rules for the purposes
of this Act].
(2) In particular and without prejudice
to the generality of the foregoing provision, the Government may make
rules:-
(a) regulating
the mode in which toddy may be supplied to licensed vendors of the same, or to persons
who distinct spirits from
it or who use it in the manufacture of bread;
(b)
for determining the number of licenses of each description to be granted in any local area;
(c) for regulating the number, size and
description of stills, utensils, implements and
apparatus to be used in any [distillery, brewery,
winery or other manufactory in which liquor is manufactured];
(d) prescribing
the instruments to be used in the testing of liquor and the tables of
corrections according to temperature to be used therewith;
(e) prescribing the weights to be used for the sale of intoxicating drugs and
measures to be used for the
sale of liquor;
(f) fixing for any local area
the maximum and minimum prices above and
below which any liquor or intoxicating drug shall not be
sold;
(g) for the warehousing of liquor and
intoxicating drugs and for the removal of the same from any warehouse in which they are deposited for deposit in any
other warehouse or for local consumption or for export;
(h) for the inspection and supervision of stills, distilleries, [breweries, wineries,
or other manufactories in which liquor is
manufactured and warehouses];
(i) for
the management of any public [distillery, brewery or winery] or public warehouse established under Section 14;
(j) for placing
the storage, import,
export, [possession, transit
or transport] of liquor or intoxicating
drugs under such supervision; and control as may be deemed necessary for the purposes
of this Act;
(k) prohibiting the use of any article
which the Government shall deem to be noxious
or otherwise objectionable in the manufacture of liquor or of any intoxicating drug;
(l) (1) declaring
the process by which spirit manufactured in or imported into [the
State] shall be denatured;
(2) for
causing such spirit to be denatured
through the agency or under the supervision of Excise Officers;
(3) for ascertaining whether such spirit has been denatured;
(m) regulating the bottling of liquor for purposes of sale;
(n) declaring
in what cases or classes of cases and to what authorities appeals shall lie
from orders, whether original or appellate, passed under this Act or under any rule made thereunder,
or by what authorities such orders may be revised and prescribing the time and manner of presenting appeals and the procedure
for dealing therewith;
(o) [126][***]
(p) regulating
the power of Abkari Officers to summon witnesses from a distance under Section 44;
(q) for the disposal of articles confiscated and of the proceeds thereof.]
(r) [for the forfeiture notwithstanding provisions to the contrary contained
in the [Indian Contract Act,1872] or in any other law, of
the whole or any portion of the kists deposited by persons who purchase the right to sell toddy, arrack, foreign
liquors or ganja, in addition to damages recoverable by Government on account of the breach of conditions of sale laid down by the Government from time to time]
VIII- Powers and Duties of Officers, Etc.
Section ? 30. Magistrate may issue a
search warrant on application. ?
If [the
Commissioner of Excise or] any
Magistrate, upon information [obtained]
and after such enquiry as he thinks necessary, has reason to believe that an offence under [***]
this Act has been committed, he may issue a warrant
for the search for any liquor, intoxicating drug, materials, stills, utensil,
implement or apparatus in respect of which
the alleged offence has been committed.
Before issuing
such warrant, the [Commissioner of Excise, or] Magistrate shall examine the informant on oath or affirmation, and the examination shall be reduced
into writing in a summary manner and be signed by the
informant and also by [the Commissioner of Excise or] Magistrate.
Section - 30A. Abkari officers to
have similai powers of police officers for the purpose of investigation of
offences. ?
For the purpose of investigation of offences under this Act, the abkari officers shall have the same powers of
investigation which the police officers have under the Code of Criminal
Procedure, 1973 (Central Act 2 of 1974).]
Section - 31. Power to certain Abkari
and Police Officers to search houses, etc., without warrant. ?
Whenever
the [Commissioner
of Excise] or any
[Abkari Officer not below such rank as may be
specified by the Government in this behalf or any Police Officer] not
below the rank of [Sub Inspector] or a Police Station Officer,
has reason to believe that an offence under
[***] this Act has been committed and
that the delay occasioned by obtaining a search warrant under the preceding section will prevent the
execution thereof, he may, after recording his reasons and the grounds of his belief at any time by
day or night, enter and search any place and may seize anything found therein
which he has reason to believe to be liable to confiscation under this Act, and may detain and search and, if he
thinks proper, arrest any person found in such place whom he has reason to believe
to be guilty of any offence
under this Act:
[***]
Section ? 32. Power to enter and
Inspect place of manufacture and sale. ?
The [Commissioner of Excise] or any Abkari Officer not below the rank of [Preventive officer]
or any Police Officer duly empowered
in that behalf,may enter and inspect, at any time by day or by night, any place
in which any licensed manufacturer carries on the manufacture of any liquor or intoxicating drug, or draws toddy,
or stores any liquor or intoxicating drug or toddy, and may enter and inspect,
at any time during which the same may be open, and place in which any liquor or intoxicating drug is
kept for sale by any licensed person; and may examine, test, measure or weigh
any materials, stills, utensils,
implements, apparatus, liquor or intoxicating drugs found in such place.
Section ? 33. In case of resistence
entry may be made by force, etc. ?
(1)
[If any officer empowered
to make an entry under the provisions of the last two preceding sections, cannot otherwise make such entry, it shall be lawful for him to break open any outer or inner door, window and to remove any other obstacle
to his entry into any such place.
(2)
[An
Abkari Officer may without an order or without a warrant from a Magistrate,
arrest and detain any person who
obstructs him while in the execution or discharge of his duty or who has escaped
from his lawful custody:
Provided that every person who is arrested and detained in custody shall be produced
before the Magistrate within
a period of twenty four hours of such arrest excluding the time necessary for the journey from the place of arrest
to the court of Magistrate and no such person shall be detained in custody beyond the said period without the authority of a Magistrate:]
Section
- 34. Offenders may be arrested and contraband liquor, vehicles, etc. seized
without warrant. -
(1) Any
[Abkari Officer] Department may arrest without warrant in any public thorough
fare or open place other than a
dwelling house, any person found committing an offence punishable under [this Act], and
in any such thorough fare or public place may-
(a) Seize and detain-
(i) any liquor or intoxicating drug;
(ii) any materials, still, utensil, implement
or apparatus;
(iii)
any receptacle or package or covering; and
(iv) any
animal, cart, vessel or other conveyance, which he has reason to believe to be
liable to confiscation under this Act;
(b) search
any person, animal, cart, vessel or other conveyance, package, receptacle or
covering upon whom or in or upon
which he may have reasonable cause to suspect any such liquor or intoxicating drug to be, or to be
concealed.]
(2) [The provisions of the Code of Criminal
Procedure, 1973 (Central
Act 2 of 1974), shall apply in so far as they are not inconsistent
with the provisions of this Act, to all arrests searches and seizures
made under this Act.]
Section ? 35. Arrest of persons
refusing to give name or giving false name. ?
Any
person who may be accused or
reasonably suspected of committing an offence under this Act, and who, on
demand of any officer of the Abkari,
Salt, Police, Land Revenue or Customs Departments or of any other person duly empowered, refuses to give his
name and residence which such officer or person to believe to be false, may be arre-sted by such officer or person
in order that his name and residence may be ascertained.
Section ? 36. Searches how to be
made. ?
All
searches under the provisions of this Act shall be made in accordance with the provisions of the [Code of
Criminal Procedure, 1973 (Central Act 2 of 1974);]
[Provided
that the persons called upon to attend
and witness such searches shall include at least two persons neither of whom is an Abkari, Police or Village
Officer].
Section ? 37. Officers of certain
Departments bound to assist. ?
All
officers of the Departments of Police, Customs,
Salt and Land Revenue shall be
legally bound to assist any Abkari Officer in carrying
out the provisions of this Act.
Section ? 38. Offences to be
reported, etc. ?
Every
[Officer
of Government] other than an Abkari Officer,
shall be bound to give immediate information to an Abkari Officer, and every Abkari
Officers shall be bound to
give immediate information either to his immediate official superior or to an Abkari Inspector, of all breaches of any
of the provisions of this Act, which may come to his knowledge; and all such officers
shall be bound to take all reasonable measures in their power to prevent the commission of any such breaches which they may know or have reason to believe
are about or likely to be committed.
Section ? 39. Land holders and others
to give information. ?
All jenmies, proprietors, tenants, under tenants
and cultivators who own or hold land on which there shall be
[any cultivation of the hemp or
coca-plant or] any manufacture on liquor or intoxicating drugs not licensed
under this Act shall in the absence of reasonable excuse,
be bound to give notice of the same to a Magistrate or to an officer of the Abkari,
Salt, Police, Customs or Land Revenue Departments immediately the same
shall have come to their knowledge.
[Section
- 40. Procedure on arrest and seizure. ?
(1)
(a) Any Officer arresting a person under
Section 31, Section 34 or Section 35 shall him of the
grounds for such arrest.
(b) Where an Abkari Officer arrests without warrant any person other than a person suspected of, or accused of, any non-bailable
offence under this Act, such Officer shall inform the person arrested that he is entitled to be
released on bail and that he may arrange for sureties on his behalf.
(2)
Every person
arrested under Section 30 shall be produced before, and the article
seized under that section shall be
forwarded to, without unnecessary delay, the Magistrate or the Commissioner, as the case may be, by whom the warrant was issued.
(3)
Every person arrested
under Section 31 or Section
34 or Section 35 shall be produced
before, and article seized under section 34 shall be forwarded to, without unnecessary delay,-
(a) to the Officer in charge of the nearest Police Station;
or
(b) to the Officer empowered
under section 5A, or to the Abkari Inspector.
(4)
The authority or Officer before whom any person is produced under sub section (2) or sub section
(3) shall, take expeditious steps as provided is section 41.
(5)
The authority of Officer to whom any article is forward under sub-section (2) or sub section(shall, with all convenient
despatch, take necessary
steps in accordance with law for disposal of such article.]
[Section
- 41. Disposal of persons arrested. ?
(1) Where any person
accused of or suspected of, the commission
of an offence punishable with imprisonment which may not extend to three years under this Act is arrested or brought in
accordance with the provisions of Section 40, he may be released on bail, if sufficient bail be tendered for his
appearance before the concerned Abkari Inspector or the
Magistrate, as the case may be.
(2) Where
a person accused of, or suspected of the commission of an offence punishable
with imprisonment which may extend to
three years or more under this Act is arrested or brought in accordance with the provisions of Section 40, he shall
without any delay be produced
before the Magistrate, who
shall take such measures as may be necessary to proceed against such person in accordance with the provisions
of the Code of Criminal
Procedure, 1973, (Central
Act 2 of 1974).]
[Section - 41A. Offences to be
cognizable and non-bailable. ?
(1) Notwithstanding
anything contained in the Code of Criminal
Procedure, 1973 (Central Act 2 of 1974),-
(a) every offence punishable under this Act shall be cognizable;
(b) no
person accused of an offence punishable for a term of imprisonment of three
years or more under this Act shall be released
on bail or on his own bond
unless-
(i) the
Public Prosecutor or the Assistant
Public Prosecutor, as the case may be, has been given an opportunity to oppose
the application for such release, and
(ii) where
the Public Prosecutor or the Assistant Public Prosecutor, as the case may be,
opposes the application, the court is satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not
likely to commit any offence while on bail.
(2) The
limitations on granting of bail specified in clause (b) of sub section (1) are
in addition to the limitations under
the Code of Criminal Procedure, 1973 (Central Act, 2 of 1994) or any other law for the time
being in force on granting of bail]
Section ? 42. Bond of accused and
Sureties. ?
Before
any person is released on bail on bond, in such sufficient but not
excessive, sum of money as the
officer admitting him to bail things
proper, shall be executed by such person and by one or more sureties
conditioned that such person shall attend in accordnce
with the terms of the bonds and shall continue
to attend until otherwise
directed by the Abkari Inspector before whom he was bailed to attend or by the Magistrate, as the case may be:
Provided that the officer
admitting any such person to bail may at his discretion dispense
with the requirement of a surety or sureties
to the bond Bail under executed by such person.
The
Government shall, from time to time,
determine the form of the bond to be
used in any Taluk or other local area.
Section ? 43. Procedure in case of
default of persons admitted to bail to appear before Abkari Inspector. ?
When
by reason of default of appearance of a person bailed to appear before an Abkari Inspector such officer is of opinion
that proceedings should
be had to compel payment of the penalty or penalties
mentioned in the bond of the person bailed or of the surety or sureties, he shall forward the bond to the
Magistrate having jurisdiction to try the offence of which the person bailed was accused
and the Magistrate shall proceed to compel payment
of the penalty or penalties in the manner provided by the
[Code of Criminal Procedure, 1973 (Central Act 2 of 1974)] for the recovery of penalties
in the like case of default of appearance by a person bailed to appear before his own Court.
Section ? 44. Abkari Officers may
Summon witnesses. ?
Any Abkari Officer holding an inquiry
[under the Act] may summon any person to appear before himself to give evidence
on such enquiry or to produce any document relevant
thereto which may be in his possession
or under his control; Provided
that no such Abkari Officer
shall summon any person to appear at a greater
distance from the usual place of residence
of such person than the Government may, from time to time, by
rule, direct.
Section ? 45. Terms of summons. ?
Every
summons issued under the last preceding section shall state whether the person summoned is required to
give evidence or to produce a document, or both, and shall require him to appear before the said officer at a stated time and place.
Section ? 46. Examination of
witnesses by Abkari Inspectors. ?
Person
so summoned shall attend as
required and shall answer all questions relating
to such inquiry
put to them by such Officer. Such answers shall be reduced
into writing and shall be signed by such Officer.
Section ? 47. When attendance of
witnesses to be dispensed with, and procedure in such cases. ?
It shall be lawful for an Abkari Inspector,
instead of summoning to appear before him any person who, from sickness
or other infirmity
may be unable to do so, or whom by reason of rank or sex it may
not be proper to summon, to proceed
to the residence of such person and thereto require him to answer such questions
as he may consider necessary
with respect to such inquiry; and such person shall be bound so
to answer accordingly, and the provisions of section 46 shall apply to such answers.
Section ? 48. Abkari Inspector may
summon persons suspected of offenses against Abkari laws. ?
Any Abkari Inspector may after recording his
reasons in writing, summon on any person to appear before him whom he has good reason to suspect
of having committed
an offence under this Act. On such person appearing
before such Officer,
the procedure prescribed by sections 40 to
47 inclusive of this Act shall become applicable. [The Officer
may also, if he considers
it necessary for the
investigation of the case, exercise the powers conferred by Sections 44 to 47 before
summoning the person suspected].
Section ? 49. Law relating to
criminal Courts as to Summoning of witnesses to apply.. ?
The
law for the time being in force as to
summonses and compelling the attendance of person summoned In Criminal Courts shall, so far as the same
may be applicable apply to any summons issued by an Abkari Inspector and to any person summoned
by him to appear under the provisions of this Act.
Section - 50. Report of Abkari
Officer gives jurisdiction to a competent Magistrate. ?
(1)
Every investigation into the offence under this Act shall be completed
without necessary delay.
(2) As soon as investigation into the offences
under this Act is completed, the Abkari Officer
shall forward a Magistrate, empowered to take cognizance of the offence
on a police report, a report in
accordance with sub section (2) of section 173 of Code of Criminal Procedure,
1973 (Central Act 2 of 1974).]
[Section
- 50A. Procedure to be adopted on receipt of report. ?
Upon
receipt of a final report from the Abkari
Officer; the Magistrate shall inquire into such offence and commit to Court of
Session if the offence is exclusively
triable by Court of Session or try the person accused thereof in like manner as if a case is instituted upon a police report as provided in the Code of
Criminal Procedure, 1973 (Central Act 2
of 1974).]
Section ? 51. Powers of Abkari
Inspector to cause attendance of witnesses before Magistrate. ?
When an Abkari Inspector forwards in custody
any person accused of an offence under this Act to the Magistrate having jurisdiction to try the case or admits him to bail to appear before such magistrate, such officer shall exercise all the powers conferred by the [Code of Criminal Procedure, 1973 (Central Act 2 of 1974)]
on an Officer in charge of a police Station in respect to causing the appearance before such
Magistrate of such persons acquainted with the facts and circumstances of the case as he considers it necessary that such
Magistrate shall examine as witnesses
for the prosecution of such case.
Section ? 52. Accused not to be
detained in custody for a longer period than twenty four hours without special
authority. ?
No person accused or suspected of having committed
an offence under this
Act shall be detained for a longer period than under all the circumstances of the case is reasonable; and such period shall not, in the absence of a special
order of a Magistrate, whether having jurisdiction to try
the case or not exceed twenty-four hours, exclusive
of the time necessary for the journey
of such person
to the place where an Abkari Inspector
may be and from thence to the court having jurisdiction
to try the case.
Section ? 53. Police to take charge
of articles seized. ?
All
Officers in charge of Police Stations shall take charge of and keep in safe custody pending
the orders of a Magistrate or an Abkari Inspector, all
articles seized under this Act which may be deli-vered to them and shall allow
any Abkari Officer who may accompany
such articles to the Police Station, or who may be deputed for the purpose by his superior officer, to affix
his seal to such articles and to take samples of and from them. All samples
so taken shall also be sealed with the seal of the officer in charge of the Police
Station.
[Section
- 53A. Disposal of seized liquor, intoxicating drugs or articles. ?
(1) Notwithstanding
anything contained in this Act, the
State Government may having regard to the nature of the liquor, intoxicating drug, or article,
their vulnerability to theft, substitution, constraints of proper storage
space or any other relevant consideration, by notification in the official
Gazette, specify such liquor,
intoxicating drug or article which shall, as soon as may be after their
seizure, be disposed of by the authorised officer
referred to in section 67B, in such manner as the Government may, from time to time determine after following the procedure hereinafter specified.
(2) Where
any such notified liquor, intoxicating drug
or, article has been seized under this Act, the
authorised officer shall prepare an inventory
of such liquor, intoxicating drug or article
containing such details relating to their description, quality,
quantity, mode of packing, marks, numbers
of such other identifying particulars of the liquor, intoxicating drug or
article or the packing containers in which they are kept, place of origin and other particulars, as the authorised officer may consider relevant
to identify the liquor, intoxicating drug or article in any proceedings under this Act and make an application to any Magistrate
for the purpose of,-
(a) certifying the correctness of the inventory
so prepared; or
(b) taking,
in the presence of such Magistrate photographs of such liquor, intoxicating
drug or article and certifying such photographs as true; or
(c) Allowing
to draw representative samples of such liquor, intoxicating drug or article in
the presence of such Magistrate
and certifying the correctness of any list of samples
so drawn
(3) Where
an application is made under sub-section (2) the Magistrate shall, as soon as
may be, allow the application.
(4) Where
any liquor or intoxicating drug or article under this Act has been kept under
the custody of any court in connection with any offence committed under this Act,
before the commencement of the Abkari (Amendment) Ordinance, 2002 or has been
brought before a Magistrate without complying the procedure laid down in sub-section
(2), the authorised officer shall obtain prior permission of the court or
Magistrate before initiating proceedings under sub-section (2).
(5) Notwithstanding
anything contained in the Indian Evidence Act 1872 (Central Act 1 of 1872) or the
Code of Criminal Procedure, 1973 (Central Act 2 of 1974) any Court trying an
offence under this Act, shall treat the inventory, the photographs of liquor, intoxicating
drug or article and any list of samples drawn under sub sections (2) and (4)
and certified by the Magistrate, as primary evidence in respect of such offence.
Explanation.
- 'Article' for the purpose of this section includes jaggery and other like
substances, the value of which depreciates in passage of time.]
[Section - 53B. Jurisdiction of
courts on cuticles seized. ?
Whenever any vehicle
or other conveyance used for committing
any offence is seized or detained under this Act, and if any court finds that it shall
be released temporarily, it shall do so with direction to execute sufficient bond by way of cash security equivalent to the market value of such vehicle or conveyance, to
be fixed by the Mechanical Engineer
of the Excise Department or any Mechanical Engineer of or above- the rank of an Assistant Executivc Engineer of
the State Public Works Department, for production of such vehicle or conveyance on demand before
the court or the authorised officer and such order
shall not prevent the authorised officer from taking or
continuing action under section 67B of this
Act.]
Section
? 54. Closing of shop for the sake of public peace. ?
(1)
It shall be lawful for the [District
Magistrate] by notice in
writing to the licensee, to require that any shop in which liquor or any
intoxicating drug is closed at such
times or for such period as he may think necessary for the preservation of the public peace.
(2)
If a riot or unlawful assembly is apprehended or occurs in the vicinity
of any such shop, it shall be lawful for any Magistrate, or for any
Police Officer who is present, to require such shop to be kept closed for such
period as may be necessary.
[Section
? 54A. Bar of Certain Proceedings. ?
(1) No
suit, prosecution or other proceeding shall lie against any Abkari Officer or
servant of the Government for any Act done or purporting to be done under this Act, without
the previous sanction
of the Government.
(2) No Officer
or servant of the Government
shall be liable in respect
of any such Act in any civil of
criminal proceeding, if the Act was done in good faith in the course of the
execution of duties or the discharge of functions imposed by or under this Act.]
IX- Penalties
Section - 55. For illegal import,
etc. ?
Whoever
in contravention of this Act or of any rule or order made under this Act [***]
(a) imports, exports,
[transports, transits
or possesses] liquor or any intoxicating drug; or
(b) Manufactures liquor or any intoxicating drug;
(c) [x x x ]
(d) [taps or causes to be tapped] any toddy-producing tree, or
(e) [draws or causes to be drawn] toddy from any tree; or
(f) constructs
or works any [distillery,
brewery, winery or other anufactory in which liquor is manufactured]; or
(g) uses,
keeps, or has in his possession any materials, still, utensil, implement or
apparatus whatsoever for the purpose
of manufacturing liquor other than toddy or any intoxicating drug; or
(h) [bottles any liquor for purposes of sale; or]
(i) [(i)
[Sells
or stores for sales liquor] or any intoxicating drug;] [shall be punished.-]
(1) [for any offence other than an offence falling clause (d) or clause (e), with imprisonment for a
term which may extend to [ten
years and with fine which shall not be less than
rupees one lakh and]
(2) for
an offence falling under clause (d) or clause (e), with imprisonment for a term
which may extend to one year or with fine which may extend to ten thousand rupees or with both.
Explanation.
- For the purpose of this section and section 64A, "intoxicating
drug" means an intoxicating
substance, other than a narcotic drug or psychotropic substance regulated by
the Narcotic Drugs and Psychotropic Substance Act, 1985 (Central Act 61 of 1985), which the Government may by notification declare to be an intoxicating drug.]
[Section
? 55A.
[x x x ]
[Section ? 55B. Penalty for rendering
or attempting to render denatured Sprit fit for human consumption. ?
Whoever,
renders or attempts to render fit for human consumption any Spirit, whether manufactured in [the
State] or not, which has been denatured, or has in his possession any spirit in respect of which he knows or
has reason to believe that any such attempt has been made, shall, [on
conviction before a competent court, be liable to imprisonment for term which may extend to five years, and fine which
shall not be less than twenty five thousand rupees] or with both. For the purpose of this section it shall be presumed,
unless and until the contrary is proved,
that any sprit which is proved on chemical analysis to contain any quantity of
any of the prescribed denaturants is or contains
or has been derived from denatured sprit.]
[Section ? 55C. Penalty for
counterfeiting, selling, etc of label or security sticker. ?
Whoever
contravenes the provisions of section
12C of this Act shall, on
conviction before a competent court, be punished with imprisonment for a term which may
extend to five years or with a fine which may extend to rupees one
lakh or with both.]
[Section ? 55D. Penalty for criminal
conspiracy. ?
When
two or more persons agree to do or cause to be
done an act which is illegal under this Act and does such an illegal act
in pursuance of such agreement by any one or more of the parties to that agreement, such an agreement
is designated a criminal
conspiracy under this Act and each person who is a party to the criminal conspiracy shall, on conviction, be punished with the same punishment provided
for the offence
committed.]
[Section ? 55E. Penalty for false mat
king of property or use of false property mark. - Whoever,?
(a) marks
any case, package or other receptacle
or any vehicle or goods or
other movable property
containing liquor or intoxicating drug or uses such case package, receptacle
or vehicle or goods or such
other property in a manner
calculated to cause it to be reasonably believed that the
property or goods so marked
belongs to a person to whom they do not belong or marks them in
the name of a fictitious person, or
(b) removes
or alters or destroys the original or genuine mark of such vehicle or other
things described in clause (a) of
this section so as not to recognise the real owner of such vehicle or things or to escape from the legal
responsibilities and other consequences thereof, shall, on conviction, be punished with imprisonment
for a term which may extend to three years or with fine which may extend to
one lakh rupees or with both.
Explanation.
- For the purpose of this section, the engine number and chassis number
inscribed on any part of a vehicle shall be deemed to be a property
mark.
Section ? 55F. Penalty for possession
of things described in section 55E. ?
Any person
who, knowing that it is unlawful, is in possession
and control of such property, goods, vehicle or other article described
in section 55E used or intended to be used for traffic
in liquor or intoxicating drug, shall, on conviction, be punished
with the same punishment as provided for the offence under the said
section.]
Section ? 55G. Penalty for making or
using of false document. ?
Whoever
dishonestly or fraudulently or without
lawful authority makes any document
or alters the content of any document causing it to be believed that such document or part
of it was made by a lawful authority, intending to manufacture, store, sell or to transport any liquor or
intoxicating drug or to do any act which is prohibited
under this Act or the Rules made or notification issued thereunder or to do
anything contrary to such laws and escape
from the legal
responsibilities and other consequences or uses
such document or part of it made by himself or by any other person for such
purposes, knowing that it is a false
document or is not genuine, shall, on conviction, be punished with imprisonment for a term which may extend to three years or with fine which may extend to one lakh
rupees or with both.
Explanation
I. - Under this section, until the contrary is proved, it shall be presumed
that the person has used such document knowing that it is false or is not genuine.
Explanation
II. - In this section, the word ?document?, unless anything contrary is specified in any other section in this Act shall have the same meaning as in
section 3 of the Indian Evidence Act, 1 872-(Central Act 1 of 1872).
Section ? 55H. Penalty for unlawful
advertisement. ?
Whoever prints,
publishes or gives any advertisement soliciting use of or
offering any liquor or intoxicating drug shall be punished with imprisonment for a term which may extend
to six months or with fine which may extend to
twenty-five thousand rupees or with both.
Provided that, this section
shall not apply to price list for display at the points of sale for
consumer information.
Section ? 55I. Penalty for showing
scene of liquor or consumption or exhibition of liquor in cinemas exhibited in
theatres without warning. ?
(1) No scene containing use or consumption or exhibition of
liquor in cinema shall be picturised and exhibited in theatres without the
warning "Consumption of Alcohol
is (Sic) in such scene in contrasting colours clearly visible and having a size covering 1/10th of
the total size of the scene.
(2) Whoever
exhibits or causes to exhibit any cinema having a scene in contravention of the provisions of sub-section (1) in any theatre shall, on conviction, be punished with simple imprisonment for a term which may extend
to six months or with fine which may extend to ten thousand rupees or with both.
Section ? 56. For misconduct by
licensee, etc. ?
Whoever,
being the holder of a licence or permit granted under this Act [or being in the employ of such holder and acting on his behalf-]
(a) fails
to produce such licence or permit on the demand of any Abkari Officer or of any
other officer duly empowered to make such demand; or
(b) [Wilfully
does or omits to do anything] in breach of any of the conditions of his licence
or permit not otherwise provided
for in this Act; or
(c) [x x x ]
(d) permits
drunkenness, riot or gaming in any place in which any liquor intoxicating drug
is sold or manufactured; or
(e) permits
persons of notoriously bad character to meet or remain in any such place;
shall, on conviction before
a Magistrate, be punished for each such offence, [with imprisonment for a term which may extend to six months, or
with fine which may extend to [twenty-five thousand rupees], or with both].
[Section
? 56A. For allowing consumption of certain preparations in business premises,
for the manufacture and stocking of such preparations, etc. ?
(1)
Whoever being a chemist, druggist, apothecary or keeper of a dispensary or Vaidyasala-
(a) allows
any preparation containing liquor or intoxicating drug to be consumed in his
business premises otherwise than for the bona fide treatment, mitigation or prevention of any disease; or
(b) manufactures or stocks or causes to be manufactured or stocked any such preparation, other than a bona fide medicinal preparation, within the premises
under his control;shall, [on conviction before a competent
court, be punished
with imprisonment for a term which may extend to five years, and with fine which shall not less than fifty thousand rupees.]
(2)
Whoever consumes any preparation containing
liquor or intoxicating drug, which is not a bona fide medicinal preparation, in any premises
referred to in sub-section (1) shall, on conviction before a Magistrate be punished with fine which may extend to [five thousand
rupees.]
Explanation. - For the
purposes of this section, "Bona
fide medicinal preparation" shall mean any medicinal preparation-
(a) manufactured according
to a formula prescribed in a pharmacopoeia approved by the Government of India or the
Government of Kerala, or
(b) manufactured
according to a formula approved by the Government of Kerala in respect of patent
and proprietory medicinal
preparations; or
(c) approved
as a bona fide medicinal preparation by the Expert Committee appointed under section
68A].
Section ? 57. For adulteration, etc.,
by licensed vendor or manufacturer. ?
Whoever being the holder of a licence for the sale or manufacture of liquor or of any intoxicating drug under this Act,
(a) mixes
or permits to be mixed with the liquor or intoxicating drug, sold or
manufactured by him, [any drug, other than a noxious
drug] or any foreign ingredient likely to add to its actual or
apparent intoxicating quality or strength, or any article prohibited[other than an article
which the Government shall deem to be noxious]
by any rule made under section
29, clause (k), when such admixture
shall not amount to the offence of adulteration under [section 272 of the
Indian Penal Code]; or
[(aa) mixes or permits to be mixed with starch in the liquor sold or manufactured by him; or]
(b) sells
or Keeps or exposes for sale as foreign liquor, liquor which he knows or has
reason to believe to be country liquor; or
(c) marks
the cork of any bottle, case, package or other receptacle containing country
liquor, or uses any bottle, case,
package or other receptacle
containing country liquor with any mark thereon
on the cork thereof with the intention of causing it to be
believed that such bottle, case, package or other receptacle contains
foreign liquor when such act shall not amount to the offence of [applying a false trade
mark under Section
78 of the Trade and Merchandise Marks Act, 1958]; or
(d) sells
or keeps or exposes for sale any country liquor in a bottle, case, package or
other receptacle with any mark
thereon or on the cork thereof with the intention of causing it to be believed that such bottle, case, package
or other receptacle contains foreign liquor, when such act shall not amount to the offence of selling goods [to
which a false trade mark or false trade description is applied under, Section 79 of the Trade and Merchandise Marks Act, 1958];
[Shall, on conviction before a competent
court, be punished, for the offences, other than an offence falling under clause (aa), with
imprisonment for a term which may extend to five years or
with fine which may extend to fifty thousand rupees or with both;
?[Section
? 57A. For adulteration of liquor or intoxicating drug with noxious substances,
etc. ?
(1)
Whoever mixes or permits to be mixed any noxious
substance or any substance which is likely
to endanger human life or to cause grievious hurt to human beings, with any liquor or intoxicating drug shall, on conviction, be punishable-
(i) if,
as a result of such act, grievous hurt is caused to any person, with
imprisonment for a term which shall
not be less than two years but which may extend to imprisonment for life, and
with fine which may extend to
fifty thousand rupees;
(ii) If,as a result of such act, death is caused to any person, with death or imprisonment
for a term which shall not
be less than three years but which may extend to imprisonment for life, and with fine which may extend to fifty
thousand rupees;
(iii) in
any other case, with imprisonment for a term which shall not be less than one
year, but which may extend to ten years, and with fine which may extend to twenty-five thousand rupees.
Explanation.
- For the purposes of this section and section 57B, the expression
"grievous hurt" shall have
the same meaning as in section 320 of the Indian Penal Code, 1860 (Central Act
45 of 1860).
(2)
Whoever omits to take reasonable precautions to prevent
the mixing of any noxious
substance or any substance which is likely to endanger human life or to
cause grievous hurt to human beings, with any liquor or intoxicating drug shall, on conviction, be punishable,-
(i) if
as a result of such omission, grievous hurt is caused to any person, with
imprisonment for a term which shall
not be less than two years but which may extend to imprisonment for life, and with fine which may extend to fifty thousand rupees;
(ii) if
as a result of such omission, death is caused to any person, with imprisonment
for a term which shall not be less than three years but which may extend
to imprisonment for life, and with
fine which may extend to fifty thousand
rupees;
(iii) in
any other case, with imprisonment for a term which shall not be less than one
year but which may extend to ten years, and with fine which may extend to twenty-five thousand rupees.
(3)
Whoever possesses any liquor of intoxicating
drug in which any substance referred to in sub- section (1) is mixed, knowing that such substance is mixed with
such liquor or intoxicating drug shall, on conviction, be punishable with imprisonment for a term which shall
not be less than one year but which may extend to ten
years, and with fine which may extend to twentyfive thousand rupees.
(4)
Notwithstanding anything contained in the Code
of Criminal Procedure, 1973 (Central Act 2 of 1974), no person accused or convicted of an offence under
sub-section (1) or sub-section (3) shall, if in custody, be released on bail
or on his own bond,
unless-
(a) the
prosecution has been given an opportunity to oppose the application for
such release, and
(b) where the prosecution opposes
the application, the court is satisfied that there are reasonable
grounds for believing that he is not guilty of such offence.
(5)
Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872),-
(a) where
a person is prosecuted for an offence under sub-section (1) or sub-section (2),
the burden of proving that he has not
mixed or permitted to be mixed or, as the case may be, omitted to take reasonable precautions to prevent the mixing of,
any substance referred to in that sub-section with any liquor or intoxicating drug shall be on him;
(b) where
a person is prosecuted for an offence under sub-section (3) for being in
possession of any liquor
or intoxicating drug in which any substance
referred to in sub-section (1) is mixed,
the burden of proving that he did not know that such substance was mixed
with such liquor or intoxicating drug shall be on him.]
[Section
? 57B. Order to pay compensation. ?
(1) Notwithstanding
anything contained in the Code of Criminal
Procedure, 1973 (Central Act 2 of 1974), the court when passing judgment in a
case falling under Section 57A may, if it is satisfied that death or grievous hurt has been caused to any
person or persons by consumption of liquor or intoxicating drug sold in any
place licenced under this Act, order
the licensee of that place,
whether or not he is convicted of an offence under the said section, to pay, by
way of compensation, such amount as it appears to be just, to the legal representatives of the deceased
or to the person or persons to whom grievous
hurt has been caused.
(2) Any person aggrieved by an order under
sub-section (1) may, within ninety days from
the date of the order,
prefer an appeal to the High Court;
Provided that no such appeal shall lie unless
the amount ordered to be paid under sub-section
is deposited in the court which passed such order:
Provided
further that the High Court may
entertain the appeal after the
expiry of the said period of
ninety days if it is satisfied that the appellant was prevented by sufficient
cause from preferring the appeal
in time].
Section ? 58. For Possession of
illicit liquor. ?
Whoever, without
lawful authority, has in his possession any quantity of liquor or of any
intoxicating drug, knowing the same to have been unlawfully imported, transported or manufactured, or
knowing [the
duty, tax or rental payable under this Act]
not to have been paid therefor, [shall
be punishable with imprisonment for a term which may extend to ten years and with fine which shall not be less than rupees one lakh.]
Section
? 58A. For sale of certain preparations. ?
Whoever
sells any preparation which he knows or has reason
to believe is intended to serve as a substitute for alcohol or intoxicating
drug shall, [on conviction before a competent court be
punished with imprisonment which may extend to five years, or with fine which may extend to fifty thousand rupees, or with both;]
Provided that nothing contained
in this section shall apply to the sale of any medicinal
preparation for bona fide treatment, mitigation or prevention of disease
in human beings or animals.]
Section ? 58B. For manufacture,
import, export, etc., of certain preparations. ?
(1)
Whoever, in contravention of the provisions of this Act:-
(a) manufactures
any preparations which in the opinion of the Commissioner can be used as a substitute for alcohol; or
(b) adds
any substance,which when swallowed or inhaled by, or injected into, a human
being produces intoxication, drowsiness, sleep, stupification or insensibility, to any alcoholic
preparation; or
(c) imports, exports,
transports, possesses or sells any alcoholic preparation containing ingredients
not approved by the Commissioner; shall, [on
conviction before a competent court, be punished with imprisonment for a
term which may extend to three years and with fine which may extent to twentyfive thousand rupees.]
(2)
Nothing contained in this section shall apply in the case of any medicinal
preparation which is generally used for or in the
treatment, mitigation or prevention of disease in human beings or animals].
Section ? 59. For vexatious search or
arrest. ?
Any Abkari Officer or other person who, without
reasonable ground of suspicion, enters
or searches or causes to be searched
any closed place;
or vexatiously and unnecessarily seizes the property of any person on
the pretence of seizing or searching
for anything liable to confiscation under this Act; or vexatiously and
unnecessarily detains, searches or arrests any person; or in any
other way vexatiously exceeds his
lawful powers; shall, [on
conviction before a competent court be punished for each such offence, with imprisonment for a term which may extend
to three years or with fine which may extend to twenty five thousand rupees or with both;]
Section ? 60. For vexatious delay. ?
Any officer
or person, exercising powers under this Act, who vexatiously and unnecessarily delays forwarding to an Abkari Inspector or to the officer in charge
of the nearest Police Station, as
required by section 40 of this Act, any
person arrested, or any articles seized under this Act, shall, [on conviction before a competent
court, be punished with fine which may extend to ten
thousand rupees or with imprisonment for a term which may extend to
one year or with both;]
Section ? 61. For abetment of escape
of persons arrested, etc. ?
Any
officer or persons who unlawfully releases
or abets the escape of any person arrested under this Act, or abets the
commission of any offence against
this Act, or acts in any manner inconsistent with his duty for the purpose of enabling
any person to do anything
whereby any of the provisions of this Act may be evaded or broken or the Abkari Revenue may be
defrauded; and any officer of any other Department referred to in section 37 who abets the commission of any
offence against this Act in any place; shall,
[on
conviction before a competent court, for every such offence, be punished with
fine which may extend to twenty five
thousand rupees, or with imprisonment for a term which may extend to
three years or with both;]
[Section
? 62.
[x x
x ]
Section ? 63. For offences not
otherwise provided for. ?
Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any
rule or order made under this Act, and not otherwise
provided for in this Act shall, on conviction before a Magistrate, be punished for each such
wilful act or omission with fine [which
may extend to five thousand rupees or with imprisonment
for a term which may extend to
two years or with both;]
Section ? 64. Presumption as to
commission of offence in certain cases. ?
In prosecutions under [Section 55, Section 55B, Section 56A, Section 57, Section 58, Section 58A and Section
58B] it shall be presumed until the contrary
is proved, that the accused
person has committed
an offence under
that section in respect of any liquor
or intoxicating drug, or any still, utensil,
implement or apparatus
whatsoever for the manufacture of liquor other than toddy or of any intoxicating drug, or any such materials
as are ordinarily used in the manufacture of liquor or of any intoxicating drug, of the possession of which he is unable
to account satisfactorily; and the holder
of a licence or permit under this Act shall be punishable, as well as the actual offender, for any offence
committed by any person in his employ and acting on his behalf under [Section 8 or Section 55 or Section 55B or Section 56 or 56A or Section 57 or Section 58 or Section 58A or Section
58B] as if he had himself committed
the same, unless
he shall establish that all due and reasonable precautions were
exercised by him to prevent the
commission of such offence;
[ x x x
x ]
[Section
? 64A. Penalty for allowing land, building, room etc. for manufacture, sale or
storing for sale of liquor or intoxicating drug. ?
Notwithstanding anything
contained in this Act, or in any other
law for the time being in force, any owner or occupier or person having control
of, any land, building, room,
space or enclosure, permits any person to use such land,
building room, space
or enclosure for manufacture sale or storing
for sale of liquor or intoxicating drug in contravention of this Act or of any rule
or order made thereunder or of any licence or permit obtained under this Act shall be
punishable with fine which shall not less than twenty-five thousand rupees unless he proves to the
satisfaction of the court that all due and reasonable precautions were taken by him to
prevent such use.]
Section ? 65. What things liable to
confiscation. ?
In
any case in which an offence has been committed under this Act, the
liquor, drug, materials, still,
utensil, implement or apparatus in
respect [or by means] of which an offence has been committed
shall be liable to confiscation.
Any
liquor or intoxicating drug lawfully imported, exported, transported,
manufactured had in possession or
sold or toddy lawfully drawn or tapped along with,or in addition to any liquor, intoxicating drug or toddy, liable to confiscation under this section,
and the receptacles, packages and coverings in which any such liquor,
intoxicating drug, materials, still, utensil, implement or apparatus as aforesaid is or
are found, and the other contents, if any, of the receptacles or packages
in which the same is or are found, and the animals, carts, vessels or other conveyances used in carrying
the same, shall likewise be liable to confiscation.
Section ? 66. Confiscation how
ordered. ?
When
the offender is convicted or when the person charged with an offence under this Act is acquitted but the Magistrate
decides that anything is liable to confiscation,
such confiscation may be ordered by
the Magistrate, Whenever confiscation is authorised
by this Act, the Magistrate ordering it may give the owner of the thing liable
to be confiscated an option to pay in
lieu of confiscation, such fine as the officer thinks fit. When an offence
under this Act has been committed, but the offender is not known or cannot be found or when anything liable to confiscation
under this Act and not in the possession of any person cannot be satisfactory accounted for, the case shall be inquired
into and determined by the [Commissioner] or
by any other officer authorised by the Government in that behalf, who may order such confiscation.
Provided
that no such order shall be made until the expiration of one month from the
date of seizing the things intended
to be confiscated or without
hearing the persons,
if any, claiming any right thereto, and evidence if any, which they produce
in support of their claims:
[Provided
further that if the thing in question is liable to speedy and natural decay, or
if the [Commissioner] or any other
officer authorised by the Government in that behalf is of opinion that the sale would be for the benefit of its owner, he may at any
time direct it to be sold, and the
provisions of this section shall, as nearly as may be practicable, apply to the
net proceeds of such sale.]
[Section
? 67. [Power to impose fine]. ?
(1) The
Commissioner shall be competent to impose such fine as may be prescribed in the rules, on any person holding a licence
or permit issued under this Act, for contravention of any rule made under
this Act.
Provided
that no order imposing any fine under this section shall be made without giving
the person an opportunity of being heard.]
(2) The
Commissioner may impose a fine of [Rs. 3,00,000 (Rupees three lakhs)] each on
any person or persons holding
a licence or permit under this Act for the violation by way of reconstitution,
alteration or modification without the permission of the Commissioner of any deed on
the strength of which any
licence is granted.]
(3) [Where
a partnership firm or a company having a hotel (restaurant) holding a licence
under this Act has, without the
previous permission of the Commissioner, re-constituted, altered or modified any deed constituting such
partnership or Board of Directors of the company, on the strength of which such licence
is granted, the Commissioner may, on payment
of the fine imposed under
sub-section (2) and on an application from such licensee
and subject to the other provisions of this Act and the
rules made there under, regularise such re-constitution, alteration or modification after accepting such fee as may be prescribed by rules.]
[Section
? 67A. Power to compound offences. ?
(1) The Commissioner of Excise or the Deputy Commissioner
of Excise of the District concerned or any Abkari Officer specially empowered
by the Government in this behalf by notification
in the Gazette, may accept, from any person reasonably
suspected of having committed any of the offences specified in column (1), a
sum of money as specified in column (3) of the Table below by way of composition for the offence which may have been committed and where any property has been seized,
the same shall be confiscated to Government or disposed of in such manner as may be prescribed:-
Table
|
Offence
|
Compounding section
in the Act
|
Compounding fee in rupees
|
|
(1)
|
(2)
|
(3)
|
|
Transporting of liquor or intoxicating drug in excess of the quantity
prescribed by the Government by notification
|
10
|
5,000
|
|
Possession of liquor or intoxicating drug
in excess of the quantity
prescribed
|
13
|
5,000
|
|
Consumption or use of liquor by persons under
the age of [23 years]
|
15A
|
5,000
|
|
Sale of liquor to person under the age of [23
years]
|
15B
|
5,000
|
|
Consumption of liquor in public places
|
15C
|
5,000
|
|
Taps
or causes to be tapped any toddy producing tree in contravention of the Act, Rules or any order made under the Act
|
55(d)
|
10,000
|
|
Draws
or causes to be drawn toddy from any tree in contravention of the Act, Rules or any order made under the Act
|
55(e)
|
10,000
|
|
Misconduct by licensee etc
|
56
|
25.000
|
|
Consumption
of preparations containing, liquor or intoxicating drug other than bonafide medicinal preparations in the business, manufacturing or stocking premises
|
56A(2)
|
5,000
|
|
Mixing starch
with liquor
|
57(aa)
|
25,000]
|
(2) Where any case involving
an offence specified under subsection (1) is pending before a court of law, such offence may be compounded with the permission
of such court and a report of the
action taken thereon shall be filed
before the court.
(3) On
payment of such sum of money or such value or both, as the case may be, to such
officer empowered for the purpose
under sub-section (1), the accused person, if in custody, shall be discharged.
Explanation.
- For the purpose of this section, the word ?compound? means compounding of offences.]
[Section
? 67B. Confiscation by Abkari Officers in certain cases. ?
(1) Notwithstanding
anything contained in this Act or in
any other law for the time being in force, where any liquor, intoxicating drug material, still, utensil, implement or
apparatus or any receptacle, package or covering in which such liquor, intoxicating drug, material,
still, utensil, implement or apparatus is found or any animal, cart, vessel,
or other conveyance used in carrying the same
is seized and detained under the provisions of this Act; the
officer seizing and detaining such
property shall, without any unreasonable delay, produce the same
before an officer authorised by the Government in this behalf by notification in the Gazette,
not being below the rank of an Assistant Excise Commissioner (hereinafter referred to as the authorised officer.
(2) Where
an authorised officer seizes and detains any property specified in sub-section
(1) or where any such property is produced
before an authorised officer under that sub-section and he is satisfied that an offence under this
Act has been committed in respect of or by means of that property and that such property is liable to confiscation under this Act, such authorized officer may, whether or not a prosecution is instituted for the commission of such offence, order confiscation of such
property and where such property
consists of any receptacle or package, the authorised officer may also order confiscation of all contents thereof.
(3) When
making an order of confiscation under sub-section (2), the authorised officer
may also order that such of the
properties to which the order of confiscation relates, which in his opinion cannot be preserved
or are not fit for human consumption, be destroyed.]
Section ? 67C. Issue of show cause
notice before confiscation under section 67B. ?
(1)
No order confiscating any property shall be made
under section 67B unless the person from whom the same is seized
-
(a) is given a notice in writing
informing him of the grounds
on which it is proposed
to confiscate such property;
(b) is
given an opportunity of making a representation in writing within such
reasonable time as may be specified in the notice against the grounds
of confiscation; andis given a reasonable opportunity of being heard in the matter.
(2)
Without prejudice to the provisions of sub-section (1), no order confiscating any animal, cart, vessel or other conveyance
shall be made under section 67B if the owner
of the animal, cart, vessel or
other conveyance proves to the satisfaction of the authorised officer that it
was used in carrying the liquor or intoxicating drug or the material, still, utensil, implement
or apparatus or the
receptacle, package or covering without the knowledge or connivance of the owner himself his agent, if any, and the
person in charge of the animal, cart, vessel or other conveyance and that each of them had taken all reasonable and
necessary precautions against such use.
Section ? 67D. Property not liable to
confiscation to be returned to owner. ?
Where
the authorised officer passes an
order under Section 67B that any property seized and detained by him or produced
before him under that section
is not liable to confiscation under this Act, he shall,
after the expiry of thirty days from the date of such order, release
such property to the person from whom it was seized.
Provided that where the Commissioner has called for under section 67F the record of an order of
the authorised officer, such property shall be released only subject to the orders of the Commissioner under that section.]
Section ? 67E. Appeal. ?
(1) Any
person aggrieved by any order passed under section 67B may, within thirty days from the date of communication to him of
such order, appeal to an officer not below the
rank of Deputy Commissioner of Excise authorised by the Government in
this behalf by notification in the Gazette (hereinafter referred to as the appellate
authority)
(2) On
receipt of an appeal under sub-section (1) the appellate authority shall, after
giving an opportunity to the appellant
to be heard, if he so desires,
and after making such further Inquiry as may be necessary, pass such order as he thinks fit, confirming, modifying or annulling the order appealed against.
(3) An
order of the appellate authority under sub-section (2) shall, subject to the provisions
of Section 67F, be final
and shall not be called in question in any court.
Section ? 67F. Revision. ?
(1) The
Commissioner may, before the expiry of thirty days from the date of an order passed under section 67B or Section
67E, of his own motion, call for and examine the record of that order and may make such inquiry or cause such
inquiry to be made and may pass such orders as
he deems fit:
Provided that the Commissioner shall not call for and examine the record of any order
passed under Section
67B if an appeal against
such order is pending before the appellate
authority; Provided further
that no order prejudicial to a person shall be passed under this section without giving him an opportunity of being heard.
(2) An
order of the Commissioner under sub-section (1) shall be final and shall not be
called in question in any court.]
Section ? 67G. Award of confiscation
to interfere with other punishments. ?
The award of any confiscation
under section 67B or section 67E or section
67F shall not prevent the infliction
of any punishment to which any person
is liable under this Act.
Section ? 67H. Property confiscated
when to vest in Government. ?
When
an order for confiscation of any property
has been passed under Section
67B or Section 67E or Section 67F and such order
has become final in respect
of the whole or any portion of such property, such property or portion thereof,
as the case may be, shall vest in the Government free from all encumbrances.]
[Section ? 68. Provisions of Code of Criminal Procedure and Indian Penal Code
applicable to offences committed under the Act. ?
The provisions of the [Code of Criminal Procedure, 1973 (Central Act 2 of 1974)], relating
to execution, so far as the same are applicable, and section 67,68 and 69 of the Indian Penal Code shall apply to all offences
committed and to all persons
punished under the
provisions of this Act.]
[Section
? 68A. Appointment of Expert Committee. ?
(1) The Government
shall appoint an Expert Committee consisting of-
(a) the Drugs Controller;
(b) the Chemical
Examiner to the Government;
(c) two
representatives each, one of whom shall be a non-official of the Allopathic,
indigenous and Homeopathic systems of medicine,
appointed, by the Government; and
(d) an
officer of the Excise Department not below the rank of Deputy Commissioner,
appointed by the Government.
(2) The functions
of the Expert Committee shall be-
(a) to
advice the Commissioner as to whether a medicinal preparation is a bona fide
medicinal preparation or not;
(b) to advice the Commissioner as to the total requirement of medicinal pre-parations containing liquor or intoxicating drugs or in which alcohol
is self-generated during
the process of their manufacture, for the whole of
the State during one year;
(c) such other functions as may be prescribed by rules made by the Government under this Act.
(3) The
term of office, of and the allowances, if any, payable to the nonofficial
members of the Expert Committee, the procedure to be followed
by? the Committee in the discharge of its
functions and the manner of filling casual vacancies among the non-official
members of the Committee shall be such as may be prescribed by rules made by the Government under
this Act.]
X- Miscellaneous
Section ? 69. Publication of rules
and notifications. ?
All rules made and notifications issued under this Act shall be made and issued by publication in the [Gazette], [***], All such rules and notifications shall thereupon have the
force of law and read as part of this Act and may in like manner be varied, suspended or annulled.
Section ? 70. The conferring of
powers and making of appointments. ?
All notification and orders conferring powers, imposing duties and
making appointments under this Act may respectively refer to the persons concerned specially by name or in virtue of
their office or to classes of officials generally
by their official titles, and all courts shall take judicial notice thereof.
[Section
? 71. The Government may exempt any liquor or intoxicating drug from the
provisions of this Act. ?
The
Government may by notification, either wholly or partially, subject to such
conditions as they may think fit to
prescribe, exempt any liquor or intoxicating drug from all or any of the provisions of this Act either throughout the [***] State or
in any specified area or for any specified
period or occasion or as regards any specified person or class of person.]
Section ? 72. Bar of actions. ?
No
action shall lie against the [Government] or against
any Abkari Officer, for damages
in any Civil Court for any act bona fide done or ordered to be done in
pursuance of this Act,or of any law for the time being in force relating
to Abkari Revenue,
and all prosecutions of any Abkari Officer, and
all actions which may be lawfully brought against the [Government]
or against any Abkari Officer, in respect of anything done or alleged to have
been done, in pursuance of this Act
shall be instituted within six months from the date of the act complained of and not afterwards.
In
such action, if for damages it shall be lawful for the Court, if tender of
sufficient amends shall have been
made before the action was brought, in awarding the amount so tendered, to refuse costs to the plaintiff and direct him to pay the costs of the defendant.