(1)
These rules may be called the Andhra Pradesh Excise (Disposal of
Confiscated and other Articles) Rules, 1969. (2)
They shall extend to all the areas in the State of Andhra Pradesh
where the Andhra Pradesh Excise Act, 1968 is in force. (3)
They shall come into force at once. In these rules, unless the
context otherwise requires- (a)
'Act' means the Andhra Pradesh Excise Act, 1968; (b)
'confiscated articles' means the articles or things specified in
Section 45 of the Act and ordered for confiscation under Section 46; (c)
'licensed premises' means the premises in respect of which a
licence has been granted under the Act. All confiscated articles shall be
made over to the Assistant Commissioner of Excise (Enforcement) concerned or to
the Excise Superintendent concerned for disposal in accordance with these
rules. Subject to the limits specified
against each, the following officers shall be authorised to enquire into and
determine cases of confiscation under subsection (2) of Section 46 of the
Act.-- (1)
Collector Any article irrespective of its value. (2)
Assistant Commissioner of Articles, Excise
(Enforcement) the value of which exceeds Rs. 500/-
but does not exceed Rs. 1500/-. (3)
Excise Superintendent Articles, the value of
which exceeds Rs. 500/- but does not exceed Rs. 1,000/-. (4)
Assistant Excise Superintendent Articles, the value of
which exceeds Rs. 250/- but does not exceed Rs. 500/-. (5)
Inspector of Excise Articles, the value of which exceeds
Rs. 50 but does not exceed Rs. 250/-. (6)
Sub-Inspector of Excise Articles, the Value of
which does not exceed Rs. 50/-. (1)
Any liquor confiscated shall ordinarily be destroyed. If any
fermented wash fit for distillation is confiscated, an officer not below the
rank of a Sub-Inspector, may order to destroy under a panchanama, taking
samples thereof for chemical examination. (2)
Where the quantity of arrack confiscated is less than four litres,
it shall be destroyed and where it is four litres or more it shall be sent to
the nearest Government distillery for re-distillation and sale in case the cost
of transport and other incidental charges incurred thereby do not exceed the
amount likely to be realised therefrom and in other cases, it shall be
destroyed. (3)
Confiscated toddy fit for human consumption shall be sold to the
nearest toddy shop licensee for a reasonable price, while that unfit for use
shall be destroyed under a panchanama. (4)
Confiscated Indian liquor or foreign liquor in sealed bottles or
other receptacles, the contents or which may reasonably be believed not to have
been tampered with, shall be sold in public auction fixing a reserve price
which shall not be less than- (a)
Seventy five percent of the market price of such liquor (excluding
taxes and duties) in the case of bottled liquor with the seals intact; and (b)
fifty percent of the market price of such liquor (excluding taxes
and duties) in the case of loose liquor: Provided that the highest bid
offered shall not exceed the maximum price, if any, fixed therefor and
that such bidder holds licence to sell liquor under the Act; Provided further that if no
satisfactory bid is received in auction the Commissioner may pass orders
regarding its disposal in such other manner as he deems fit and the article
shall be disposed of accordingly. (5)
(a) Confiscated denatured spirit of quantity less than three bulk
litres shall be destroyed; and where the quantity exceeds three bulk litres and
it has been found to conform to the standard quantity by the Chemical Examiner,
it shall be sold in auction to the licensees thereof; Denatured spirit found to be
diluted shall be sent to the nearest distillery for reprocessing and shall be
issued to the licensees after such reprocessing in case the cost of transport
and other incidental charges incurred hereby do not exceed the amount likely to
be realized therefrom and in other cases it shall be destroyed. (b) Confiscated denatured spirit
preparations commonly known as Varnishes, French Polish and Break-fluids, which
are found to be fit for use by the Chemical Examiner for Excise shall be sold
in auction. (6) (a) All confiscated toilet preparations, perfumes and essences
containing alcohol, other than essences used in the manufacture of potable
liquors. Varnishes, French Polish and Break Fluids shall be sold in public
auction in case they conform to the standards and in other cases they shall be
destroyed. (b) Essences containing alcohol used in the manufacture of potable
liquors shall be destroyed, if they are found not fit for use by the Chemical
Examiner. (6)
Confiscated rectified spirit shall be sold either to the nearest
distillery of licensees on payment of the cost at the market rate, in case the
cost of transport and handling charges likely to be incurred thereon does not
exceed the cost obtained on sale and in other cases it shall be destroyed.
Confiscated methyl alcohol, methylated spirit or higher alcohol shall be
destroyed. (7)
(a) All confiscated hemp and other intoxicating drugs other than
ganja, siddi and bhang and ganja, siddi and bhang of less than fifty grams in
weight shall be destoyed. (b) All confiscated ganja, siddi,
or bhang which on examination is found to be unfit for human consumption shall,
with the previous sanction of the Deputy Commissioner concerned be destroyed. (c) All confiscated ganja, siddi
or bhang, fifty grams and more in weight, and fit for human consumption shall
be sent to the Director of Enforcement (Excise) who shall arrange for its
disposal in consultation with the Narcotics Department of the Government of
India. (sic) officer shall maintain a register showing an account of the
receipts and disposal of confiscated ganja, siddi and bhang sent to him. (8)
Confiscated Mohwa flower shall be transferred to a Government
distillery for disposal. All confiscated articles, other
than those specified in Rule 5, shall, unless otherwise directed by the
Commissioner, be sold in auction and in the absence of any bid, they Shall be
destroyed. Explanation;- Stills, implements
or apparatuses confiscated shall be rendered unfit for use before being offered
for sale and confiscated utensil's and such other articles of metal may, if the
Commissioner so directs, be (sic) unfit for use before being offered for sale. Any intoxicant kept in any
licensed premises which on an examination is found to be unfit for use by
reason of its termination or admixutre with any other intoxicant or article
prohibited under rules or for any other reasons, shall be destroyed by the Excise
Sub-Inspector after obtaining the order of the Assistant Commissioner of Excise
(Enforcement) concerned or the Excise Superintendent concerned. Any intoxicant liable to be
destroyed under these rules, shall be destroyed in the presence of the
Magistrate or officer who has ordered the confiscation or in the presence of
any excise officer not lower in rank than of an Inspector. The destruction of any
intoxicants under these rules shall not affect any proceedings that may be
deemed necessary to be taken for breach if any of (the conditions or
restrictions subject to which any licence in respect of such intoxicant has
been granted. Disposal by sale or otherwise of
confiscated articles may be deferred until the expiry of the period of
limitation for preferring the appeal on the order of confiscation passed by the
Magistrate, Commissioner or any other officer ordering confiscation as the case
may be, and if an apeal is preferred against such order, until the appeal is
finally disposed of: Provided that - (a)
in the case of a confiscated animal the disposal shall be so
deferred unless the owner thereof deposits with the Assistant Commissioner of
Excise (Enforcement) concerned or the Excise Superintendent or other officer
authorised in this behalf by the Commissioner such sum as that officer deems
sufficient for the feeding and upkeep of such animal pending its disposal. (b)
If the confiscated article is liable to speedy and natural decay
or if the disposal thereof would be beneficial for the owner it may be disposed
of immediately. (1)
If any order of confiscation in respect of any article if set
aside on appeal < or revision, such article, if it has not been sold
already, or the sale proceeds, thereof, and the balance of the amount, if any
deposited for feeding up-keep or safe custody thereof, shall be given to its
owner or his authorised agent. (2)
Where there is no claimant in respect of the released article or
the proceeds of the sale thereof, the Assistant Commissioner of Excise
Enforcement concerned or the Excise Superintendent shall publish in such manner
as he deems fit the order of release and shall also cause of a notice of such
order to be affixed at a public place in the village in which the seizure of
the thing was affected, in the office of the Tahsildar of the taluk or in the nearest
police station or excise station of such village. (3)
If, within two months from the date of such notice, no person
entitled to receive the released article or its proceeds claims the same the
released article shall be sold and the amount of such sale proceeds after
deducting charges, if any, incurred by the Department or as the case may be the
net proceeds if sold already, shall be held in deposit. (4)
Where there is no rightful owner of the sum so held in deposit, it
shall vest in the Government. (5)
The net proceeds of all confiscated articles shall be credited
into the nearest Government treasury without any delay. Any liquor manufactured in
contravention of the Act and seized as liable to confiscation under the Act,
shall be disposed of in accordance with these rules, in case the offence is
compounded under Section 47 of the Act.ANDHRA PRADESH EXCISE
(DISPOSAL OF CONFISCATED AND OTHER ARTICLES) RULES, 1969