BIHAR AND ORISSA EXCISE ACT 1915

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Section 1 - Short title extent and commencement

This Act may be called the Bihar & Orissa Excise Act, 1915 ;
It extends to the whole of the Province of Bihar and Orissa including the Santal Parganas and the district of Angul ; and

It shall come into force^{[2] ?on such date as the State Government may direct.
Section 2 - Definitions

In this Act, unless there is anything repugnant in the subject or context,-
"Beer" includes ale, stout, porter and all other fermented liquor made from malt.
"Board" means the Board of Revenue?^{[3] [x x x]}
"To bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not, and includes re-bottling;
^{[4] [x x x]}
(a) "Denaturant" means any substance prescribed by rule made in this behalf under Clause (3) of Section 90, for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine, or in any other way whatsoever;
(b) "To denature" means to mix spirit with one or more denaturants in such manner as may be prescribed by rule made in this behalf under Clause (3) of Section 90, and "Denatured Spirit" means spirit so mixed ;
^{[5] "Excisable article" means ? any alcoholic liquor for human consumption ; or
any intoxicating drug ;
^{[6] ["Excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as the case may be; as it is mentioned in Entry 51 of List II in the seventh Schedule of the Constitution".]}
"Excise Commissioner" means the officer appointed under Section 7, Clause (a) ;
"Excise Officer" means the Collector or any officer or other person appointed or invested with powers under Section 7 ;
"Excise Revenue" means revenue derived or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) on confiscation imposed or ordered under this Act or any other law for the time being in force relating to liquor or intoxicating drugs?^{[7] [and includes any payment to be made to the State Government under Section 29]}
^{[8] "Export" means to take out of the State otherwise than across a customs frontier as defined by the Central Government ;}
^{[9] [x x x]}
^{[10] "Import" [exception the phrase "import into? ^{[11] {all the States of India}] means to bring into the State otherwise than across a customs frontier as defined by the Central Government ;}}
^{[12] "intoxicant" means any liquor or intoxicating drug and includes Mohua flower",? ^{[13] [and molasses]}}
^{[14] "intoxicating drug" means ?}
the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis Sativa L.), including all forms known as Bhang, Siddhi or Ganja ;
charas, that is, the resin obtained from the hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport;
any mixture with or without neutral materials of any of the above forms of intoxicating drugs, or any drink prepared therefrom, and
any other intoxicating drug or narcotic substance which the?^{[15] (State Government may, by notification,? ^{[16] declare to be an intoxicating drug, such substance not being opium, coca leaf, or a manufactured drug, as defined in Section 1 of the Dangerous Drugs Act, 11 of 1930;}}
"Liquor" includes all liquids consisting of or containing alcohol, such as spirits of wine, spirit, wine, fermented tari, pachwai and beer, and also unfermented tari and also any other substance which the?^{[17] [State Government] may, by notification, declare to be liquor for the purposes of this Act;}
"Manufacture" includes ?
every process whether natural or artificial, by which any?^{[18] (intoxicant) is produced or prepared (including the tapping of tari producing trees and the drawing of tari from the trees);}
redistillation, and
every process for the rectification, flavouring, blending or colouring of liquor, or for the reduction of liquor for sale ; "Pachwai" means fermented rice, millet, or other grain whether mixed with any liquor or not, and any liquid obtained therefrom, whether diluted or undiluted ; but does not include beer ;
"Place" includes building, house shop, booth, vessel, raft, vehicle or tent ;
expressions referring to "Sale" include any transfer otherwise than by way of gift ;
"Spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not ;
"Tari" means fermented or unfermented juice, drawn from any coconut, palmyra, date, or other kind of palm tree; and
"Transport" means to remove from one place to another within the State.^{[19]
Section 3 - Repealed

^{[20] [***]
Section 4 - Powers to Declare what shall be deemed to be Country Liquor and Foreign Liquor respectively}
The?^{[21] [State Government]? ^{[22] [..........] may by? ^{[23] notification declare what, for the purposes of this Act or any portion thereof, shall be deemed to be 'country liquor' and 'foreign liquor' respectively.}}}
^{[24] [xxx]
Section 5 - Definition of retail and wholesale}
The Board may, by notification, declare, with respect either to the whole of the?^{[25] [State] or to any specified local area, and as regards purchasers generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any? ^{[26] [intoxicant] shall, for the purposes, of this Act, be the limit of a retail sale.}}
The sale of any?^{[27] [intoxicant] in any quantity in excess of the quantity declared in respect thereof under sub-section (1) shall be deemed to be a wholesale sale.
Section 6 - Saving of Certain Acts

Nothing contained in this Act shall affect the provisions of -
the Sea Customs Act, VIII of 1878, or
the Indian Tariff Act, VIII of 1894?^{[28] [except Sec. 6 thereof], or}
the Cantonment Act, XV of?^{[29] (1910).
Section 7 - Establishment and delegations and withdrawal of powers

The administration of Excise Department and the Collection of the Excise-revenue within a district shall ordinarily be under the charge of the Collector.
The?^{[30] [State Government] may, by? ^{[31] Notification applicable to the whole of the? ^{[32] [State] or to any specified local area : appoint any officer who shall, subject to such control as the?^{[33] [State Government may direct, have the control of the administration of the Excise Department and the collection of the Excise-revenue ;}
appoint any person to exercise all or any of the powers and to perform all or any of the duties, conferred and imposed on a Collector by or under the Act, subject to such control as the?^{[34] [State Government] may direct ;}
appoint officers of the Excise Department, of such classes, and with such designations, powers and duties as the?^{[35] [State Government] may think fit ;}
order that all or any of the powers assigned by or under this Act to any officer appointed under Clause (c) of this Section shall be exercised or performed by any?^{[36] [Government Officer] or any person ;}
delegate to the Board, the Commissioner of a division,?^{[37] [the Excise Commissioner or the Collector of a district] all or any of the powers conferred upon the? ^{[38] [State Government] by or under this Act, except the powers conferred by Section 89 to make rules ;}}
withdraw from any officer or person ail or any of the powers or duties conferred or imposed upon him by or under this Act; and
permit the delegation by the Board, the Commissioner of a division, the Excise Commissioner or the Collector, to any persons or classes of persons specified in such notification, of any powers conferred or duties imposed upon it or him by or under this Act.

Section 8 - Control appeal and revision

The Collector shall, in all proceedings under this Act, be subject to the control of the Excise Commissioner and shall, in such matters as the?^{[39] [State Government] may direct, be subject also to the control of the Commissioner of the division.}
Orders passed under this Act or any rule made hereunder shall be appealable in such cases, to such authorities and under such procedure as may be prescribed by rule under Section 89, Clause (c).
The Board may revise any order passed by a Collector, the Excise Commissioner or the Commissioner of a division.

Section 9 - Restrictions on import

^{[40] No intoxicant shall be imported unless ? the?^{[41] [State Government] has given permission, either general or special, for its import ;}
such conditions (if any) as the?^{[42] [State Government] may impose have been satisfied ; and}
the duty (if any)?^{[43] [payable under Chapter V] has been paid or a bond has been executed for the payment thereof.}
Sub-section (1) shall not apply to any article imported into?^{[44] [India] and was liable, on such importation, to duty under the Indian Tariff Act, 1894 or the Sea Customs Act 1878, if}
the duty as aforesaid has been paid, or
a bond has been executed for the payment of such duty.
Clauses (a) and (b) of Sub-section (1) shall not apply to liquor manufactured in?^{[45] [India] and declared under Section 4 to be foreign liquor.
Section 10 - Restrictions on export or transport

No?^{[46] [intoxicant] shall be exported or transported unless.}
^{[47] [duty (if any) payable under Chapter V];}
^{[48] [xxx] has been paid, or a bond has been executed for the payment thereof; Provided that the Board may, subject to such conditions (if any) as it thinks fit to impose, exempt any?^{[49] [intoxicant] from the provisions of this Section.
Section 11 - Power to prohibit import export or transport}
The?^{[50] [State Government] may, by notification :}
^{[51] [x x x x] Prohibit the import or export of any? ^{[52] [intoxicant] into or from the? ^{[53] [State] or any part thereof; or}}}
prohibit the transport of any?^{[54] [intoxicant].}
^{[55] [x x x x ]
Section 12 - Passes for import export or transport

No?^{[56] [intoxicant] exceeding such quantity as the? ^{[57] [State Government] may prescribe by notification, either generally or for any specified local area, shall be imported, exported or transported, except under a pass; Provided that in the case of duty-paid foreign liquor other than denatured spirit, such passes shall be dispensed with unless the?^{[58] [State Government], by notification, otherwise directs with respect to any local area.}
The passes required by Sub-section (1) may be granted by the Collector.
Such passes may be either general for definite periods and particular kinds of?^{[59] [intoxicants] or special for specified occasions and particular consignments only.
Section 13 - Licence required for manufacture

No?^{[60] [intoxicant] shall be manufactured;}
no hemp plant [xxx] shall be cultivated;
no portion of the hemp plant[xxx] from which an intoxicating drug can be manufactured or produced shall be collected.
no liquor shall be bottled for sale;
no distillery or brewery shall be worked; and
no person shall use, keep or have in this possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing and subject to the terms and conditions of a licence granted in that behalf by the Collector :
Provided that any tari-producing tree may be tapped, and tari may be drawn from any tree, without a licence under this Section, by the person in possession of the tree :
for the purpose of being used in the manufacture of gur or molasses; or
for the purposes of being used solely for the preparation of food for a domestic consumption and not
as an intoxicant; or
for the preparation of any intoxicating article; or
for the preparation of any article of sale; or
up to a limit of four seers, for the domestic consumption of the said person.

Section 14 - Drawing of tari in notified areas

Notwithstanding anything contained in the proviso to Sec. 13 :no tari producing tree shall be tapped, and
no tari shall be drawn from any tree, in any local area specified in this behalf by the?^{[61] [State Government] by notification except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Collector : Provided that, when any exclusive privilege of manufacturing tari has been granted under Sec. 22, the?^{[62] [State Government] may declare that the written permission given by the grantee to draw tari shall have the same force and effect as a licence granted by the Collector under Sub-section (1) of this Section;}
Provided also that, in any local area specified by notification under Sub-section (1), the?^{[63] [State Government] may, by notification, declare that Sub-section (1) shall not apply to trees tapped or tari drawn under such special conditions as the Board may prescribe.
Section 15 - Establishment of distilleries breweries or warehouses}
The Excise Commissioner maysubject to any restriction imposed by the?^{[64] [State Government] establish, or authorise the establishment of distilleries or breweries, in which liquor may be manufactured under a licence granted under Sec. 13;}
discontinue any such distillery or brewery;
establish or authorise the establishment of warehouses, wherein any?^{[65] [intoxicant] may be deposited and kept without payment of duty; and}
discontinue any such warehouse.
No distillery, brewery or warehouse as aforesaid shall be established except by or under the authority of the Excise Commissioner.

Section 16 - Licence required for depositing or keeping intoxicant in warehouse or other place of storage

No person shall, except under the authority and subject to terms and conditions of licence granted in that behalf by the Collector, deposit or keep any?^{[66] [intoxicant] in any warehouse or other place of storage established, authorised or continued under the Act.
Section 17 - Payment of duty on removal from distillery brewery warehouse or other places of storage}
No?^{[67] [intoxicant] shall be removed from any distillery, brewery, warehouse or other place of storage licensed, established, authorised or continued under this Act, unless the duty (if any)? ^{[68] [payable under Chapter V] has been paid or a bond has been executed for the payment thereof.
Section 18 - Possession of intoxicant not obtained from a licensed vendor}}
No person shall have in his possession any?^{[69] [intoxicant] which has not been obtained from a licensed vendor of the same.}
Sub-section (I) shall not apply to ?any?^{[70] [intoxicant] lawfully deposited or kept in a distillery, brewery, warehouse or other place of storage licensed, established, authorised or continued under this Act, or}
any?^{[71] [intoxicant] lawfully in the possession of a licensed vendor of the same, or}
any?^{[72] [intoxicant] in the possession of a person who has lawfully imported it or who is authorised by the Collector to possess it, or}
any foreign liquor in the possession of any common carrier or warehouseman as such, or purchased at a sale authorised by Clause (a) of proviso (4) to Section 20, or
tari intended to be used in the manufacture of gur or molasses, or
tari intended to be used solely for the preparation of food for domestic consumption, and not ?
as an intoxicant, or
for the preparation of any intoxicating article, or
for the preparation of any article for Sale, or
tari intended to be used in the manufacture of bread by a person holding a permit to use tari for that purpose, or
tari, upto a limit of four seers, when in the possession of the person possessing the tree from which it was drawn and intended to be used for his domestic consumption, or
intoxicating drugs in the possession of any person licensed to cultivate or collect the plants from which such drugs were produced, when such possession is in accordance with the conditions of his licence.

Section 19 - Possession of intoxicant generally

No person not being licensed to manufacture, cultivate, collect or sell any?^{[73] [intoxicant] shall have in his possession any quantity of any? ^{[74] [intoxicant] in excess of such quantity as the Board has, under Section 5, declared to be the limit of a retail sale, except under a permit granted by the Collector in that behalf. Sub-section (1) shall not apply to ? any foreign liquor (other than denatured spirit) which is in the possession of any common carrier or warehouseman as such; or}}
any foreign liquor which has been purchased by any person for his bonafide private consumption and not for sale or for use in the manufacture of any article for sale, or
tari intended to be used in the manufacture of gur or molasses,
tari intended to be used solely for the preparation of food for domestic consumption and not-
as an intoxicant, or
for the preparation of any intoxicating article, or
for the preparation of any article for sale.
A licensed vendor shall not have in his possession at any place other than that authorised by his licence any quantity of any?^{[75] [intoxicant] in excess of such quantity as the Board has, under Section 5, dclared to be the limit of a retail sale, except under a permit granted by the Collector in that behalf.}
^{[76] [Notwithstanding any thing contained in the foregoing subsections, the? ^{[77] [State Government] may, by notification, prohibit the possession by any person or class of persons (or subject to such exceptions, if any, as may be specified in the notification, by all persons) either in the State of Orissa or in any specified local area, of any? ^{[78] [intoxicant] either absolutely, or subject to such conditions as it may prescribe.]
Section 20 - Licence required for sale

No?^{[79] [intoxicant] and no portion of the hemp plant from which an intoxicating drug can be manufactured or produced, shall be sold except under the authority and subject to the terms and conditions of licence granted in that behalf by the Collector.}
Provided as follows :-
a licence for sale in more than one district shall be granted only by the Excise Commissioner or by a Collector specially authorised in that behalf by the Excise Commissioner.
a licence for sale granted under Excise Law in force in any other?^{[80] [State] may, on such conditions as may be determined by the Excise Commissioner, be deemed to be a licence granted under this Act.}
a cultivator or owner of any hemp plant may sell, without a licence, those portions of the plant from which an intoxicating drug can be manufactured or produced, to any person licensed under this Act to deal in the same, or to any officer whom the Excise Commissioner may authorise to purchase or receive the same.
no licence shall be required for any of the following sales, namelya sale of foreign liquor lawfully procured by any person for his private use -?when such sale is made by such person himself or on his behalf upon his quitting a station or on behalf of his representatives in interest after his decease ;
the sale of tari lawfully possessed by a person in possession of the tree from which it was drawn, to a person licenced under this Act to manufacture or sell tari;
the sale of tari lawfully possessed and intended to be used in the manufacture of gur or molasses; or
the sale of tari lawfully possessed and intended to be used solely for the preparation of food for domestic consumption, and not-
as an intoxicant, or
for the preparation of any intoxicating article, or
for the preparation of any article for sale, or
the sale in tari lawfully possessed, intended to be used in the manufacture of bread, to a person holding a permit to use tari for the purpose of making bread.

Section 20A - Taking over of wholesale trade in foreign liquor and country liquor

^{[81] [Notwithstanding anything contained in this Act, the right to carry on wholesale trade and distribution of foreign liquor and country liquor in the State shall, on and from such date as the State Government may, by notification, appoint, solely vest in the State Government and subject to such rules as may be made in this behalf, an agency of the State Government as may be specified in the said notification or a Corporation established, or incorporated under the Companies Act, 1956 and wholly owned and controlled by the State Government for the purpose, shall have the exclusive right and privilege of importing, exporting and carrying on the wholesale trade and distribution of foreign liquor and country liquor in the State on behalf of the State Government for the whole of the State of Orissa, and no other person shall be entitled to any privilege or licence for importing, exporting and supplying the same in wholesale, or distributing the same for the whole or any part of the State."
Section 21 - Manufacture and sale of liquor in or near cantonments}
Within the limits of any military cantonment^{[82] ?and within such distance from those limits as the? ^{[83] [Central Government] may in any case prescribe, no licence for the manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding officer.
Section 22 - Grant of exclusive privilege of manufacture and sale of country liquor or intoxicating drugs}}
The?^{[84] [State Government] may grant to any person, on such conditions and for such period as it may think fit, the exclusive privilege :-}
of manufacturing, or supplying wholesale, or
of selling, wholesale or retail; or
of manufacturing or supplying wholesale and selling retail, or
of manufacturing and supplying wholesale and selling retail,?any country liquor or intoxicating drug within any specified local area;
^{[85] The State Government may also grant to any person, on such conditions and for such period as it may think fit, the exclusive privilege for retail sale of foreign liquor within any specified place. Provided that public notice shall be given of the intention to grant?^{[86] [any exclusive privilege under preceding sub-section] and that any objections made by any person residing within the area affected shall be considered before an exclusive privilege is granted.}
No grantee of any privilege [under sub-section (1) or subsection 1-a shall exercise the same unless or until he has received a licence in that behalf from the Collector or the Excise Commissioner.

Section 22A - Exemption in certain cases

^{[87] [Notwithstanding anything contained in this Act, except the provisions of Section 26-A, it shall not be necessary for the State Government or an agency of State Government or a corporation established, or incorporated under the Companies Act, 1956 and wholly owned and controlled by the State Government, to take licence or permit under this Act for production, manufacture, possession, import, export, transport, sale or purchase of any liquor, but such activities shall be subject to such rules as may be made in this behalf.]
Section 23 - Transfer of exclusive privilege}
A grantee of an exclusive privilege under Section 22 shall not let or assign the same or any portion thereof unless he is expressly authorised, by a condition made under that Section, to do so.
Such letting or assignment shall be made only to a person approved by the Collector or (if the letter or assignment extends to more than one District) the Excise Commissioner.
^{[88] The lessee or assignee shall not exercise any rights as such unless and until the Collector has, upon his application, granted him a licence to do so.
Section 24 - Maintenance and use of measures weights and instruments by licensed manufacturers and vendors

Every person who manufactures or sells any?^{[89] [intoxicant] under a licence granted under the Act -}
Shall supply himself with such measures, weights and instruments as the Excise Commissioner may?^{[90] [prescribe] and shall keep the same in good condition; and}
When such measures, weights and instruments have been so prescribed, shall, on the requisition of any Excise Officer duly empowered by the Collector in this behalf, measure, weigh or test any?^{[91] [intoxicant] in his possession, at such time and in such manner as such officer may require.
Section 24A - Prohibition of advertisement

^{[92] [ ^{[93] No Person shall print or publish in any newspaper, news-sheet, book, leaflet, booklet or any other single or periodical publication or otherwise display or distribute any advertisement or other matter which- commends, Solicits the use of or offers any intoxicant or hemp; or
is calculated to encourage or incite any individual or class of individuals or the public generally, to commit an offence under this Act or to commit a breach of or to evade the provisions of any rule, regulation or order made thereunder or the conditions of any licence, permit, pass or authorisation granted there under;Save as otherwise provided in Sub-section (3), nothing in this Section shall apply to ?
catalogues or price lists which may be generally or specially approved by the Excise Commission in this behalf;
any advertisement or the matter contained in any news paper, news sheet, book, leaflet, booklet or other publication printed and published outside the state; and
any other advertisement or matter which the State Government may, by notification, either generally or specially exempt from the operation of this Section.Notwithstanding anything contained in sub-section (2), the State Government may, by notification, prohibit within the State, the circulation, distribution or sale of any newspaper, news-sheet, book, leaflet, book-let or other publication printed and published outside the state which contains any advertisement or matter which
commends, solicits the use of or offers any intoxicant or hemp; or
is circulated to encourage or incite any individual or class of individuals or the public generally, to commit any offence under this Act or to commit a breach of or to evade the provisions of any rule, regulation or order made thereunder or the conditions of any licence, permit, pass or authorisation granted thereunder.

Section 25 - Employment of children or women by licensed vendors

No person who is licensed to sell foreign liquor?^{[94] [..............] for consumption on his premises shall; during the hours in which such premises are kept open for business;
employ or permit to be employed either with or without remuneration any?^{[95] [person] under the age of? ^{[96] [eighteen] years;}}
in any part of such premises in which such liquor?^{[97] [........] is consumed by the public.}
^{[98] [(1-a) No person who is licensed to sell country spirit or any intoxicating drug shall employ or permit to be employed, either with or without remuneration, any person under the age of eighteen years, in any part of the premises in which such spirit or drug is sold, during the hours in which such premises are kept open for business.]}
No person who is licensed to sell foreign liquor for consumption on his premises shall, without the previous written permission of the Board;
during the hours in which such premises are kept open for business, employ or permit to be employed, either with or without remuneration, any woman;
in any part of such premises in which such liquor is consumed by the public.
The?^{[99] [State Government] may, by notification, declare that Subsection (2) shall apply also, in any specified area, to persons licensed to sell country spirit for consumption on their premises.}
Every permission granted under Sub-section (2) shall be endorsed on the licence, and may be modified or withdrawn.

Section 26 - Power to close shops temporarily

The District Magistrate or a Subdivisional Magistrate, may, by notice in writing to the licensee, require that any shop in which any?^{[100] [intoxicant] is sold shall be closed at such times or for such period as he may think necessary for the preservation of the public peace.}
If any riot or unlawful assembly is apprehended or occurs in the vicinity of any shop in which any?^{[101] [intoxicant] is sold, any Magistrate or any police officer above the rank of constable, who is present, may require such shop to be kept closed for such period as he may think necessary.}
When a direction is made by a Magistrate under Sub-section (1), or sub-section (2), or by a police officer under sub-section (2) such Magistrate or Police Officer shall forthwith inform the Collector of his action and of his reasons there for.

Section 26A - Restriction on grant of licence or exclusive privilege

^{[102] [Notwithstanding anything contained in this Chapter or elsewhere, in this Act, in the Scheduled Areas : in no case there shall be granted under this Act any licence for manufacture, possession or sale, or any exclusive privilege for manufacture or sale, of any intoxicant, except with the prior approval of the concerned Grama Panchayat accorded with the concurrence of the Grama Sasan; and
no licence or exclusive privilege which is granted in contravention of Clause (a) shall have any effect for the purposes of this Act.For the purposes of Clause (a) of Sub-section (1) :
the authority competent to grant licence for manufacture, possession or sale, or exclusive privilege for manufacture or sale, of any intoxicant shall, before granting any such licence or exclusive privilege, refer every proposal there for to the concerned Grama Panchayat for its decision within a period of thirty days from the date of receipt of such reference; and
if the Grama Panchayat fails to communicate its decision within the period referred to in Clause (i), it shall be deemed that the concerned Grama Panchayat has accorded the required approval.
Explanation -For the purposes of this Section :
"Grama Panchayat" and "Grama Sasan" shall respectively mean the Grama Panchayat and Grama Sasan as defined in the Orissa Grama Panchayat Act, 1964; and
"Scheduled Areas" means the Scheduled Areas as referred to in Clause (1) of Article 244 of the Constitution.]

Section 27 - Power to impose duty on import transport and manufacture

^{[103] [An excise duty or countervailing duty, as the case may be] at such rate or rates as the? ^{[104] [State Government] may direct, may be imposed either generally or for any specified local area, on : any excisable article imported; or
any excisable article exported; or
any excisable article transported; or
any excisable article (other than tari) manufactured under any licence granted in respect of Clause (a) of Sec. 13; or
any hemp plant cultivated, or any portion of such plant collected, under any licence granted in respect of Clause (b) or Clause (c) of Sec. 13; or
any excisable article manufactured in any distillery or brewery licensed, established, authorised or continued under this Act.
Explanation -?Duty may be imposed on any article under this Sub-sec. at different rates according to the places to which such article is to be removed for consumption, or according to the varying strengths and quality of such article.
An excise duty or countervailing duty, as the case may be, at such rate or rates as the?^{[105] [State Government] may direct, may be imposed, either generally or for any specified local area, on any tari drawn under any licence granted under Sec. 14, Sub-sec. 1.}
Notwithstanding anything contained in Sub-sec. 1 :
duty shall not be imposed thereunder on any article which has been imported into?^{[106] [India] and was liable, on such importation, to duty under the Indian Tariff Act, VIII of 1894, or the Sea Customs Act, VIII of 1878, if :}
the duty as aforesaid has been already paid; or
a bond has been executed for the payment of such duty; and?
^{[107] [x x x]
Section 27A - Imposition of luxury tax

^{[108] [A luxury tax on the sale of foreign liquor may be imposed either generally or in respect of any local area specified in that behalf by the State Government.}
The luxury tax shall be levied at such rates, not exceeding the rates specified below, and in such manner as the State Government may, by rules, prescribe.
?
Description of the liquor
Maximum rate per liter

1.
Champagne and medicated wines issued by the Excise Commissioner as sparking wines, wines of all other kinds and liquor.
Rs. 20.00

2.
Beer, cider and fermented liquor
Rs. 3.00]
Validation of collections made on account of gallonage fee or literage fee -
^{[109] [Any gallonage fee or literate fee imposed or puprorted to have been imposed under the principal Act or the rules made thereunder prior to the date of commencement of this Act shall, for all intents and purposes, be deemed to be luxury tax imposed under the principal Act as amended by this Act and all collections made on account of any such fee and all arrears due to such account prior to the aforesaid date shall be deemed to be collections made and arrears due on account of such luxury tax; and the rates at which such collections have been made and such arrears have become due shall be deemed to be the rates prescribed under the principal Act as amended by this Act.]
Section 28 - Way of levying such duty}
Subject to any rules made under Sec. 90, Clause (12), any duty imposed under Sec. 27 may be levied in any of the following ways :
on any excisable article imported :
by payment (upon or before importation) in the?^{[110] [State]? ^{[111] [.........] or in the? ^{[112] [State] or territory from which the article is brought, or}}}
by payemt upon issue for sale from a warehouse established, authorised or continued under this Act;
on an excisable article exported ?
by payment in the?^{[113] [State]? ^{[114] [..........] or in the? ^{[115] [State] or territory to which the article is sent;}}}
on an excisable article transported ?
by payment in the district from which the article is sent, or
by payment upon issue for sale from a warehouse established, authorised or continued under this Act;
on intoxicating drugs manufacutred, cultivated or collected ?
by a rate charged upon the quality manufactured under a licence granted in respect of the provisions of Sec. 13, Clause (a), or issued for sale from a warehouse established, authorised or continued under this Act, or
by a rate assessed on the area covered by, or on the quantity or out turn of, the crop cultivated or collected under a licence granted in respect of the provisions of Sec. 13 Clause (b) or Clause (c);
on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act :
by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act, 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, as the case may be, as the?^{[116] [State Government] may prescribe; and}
on tari drawn under a licence granted under Sec. 24, Sub-sec. 1, by a tax on each tree from which the drawing of tari is permitted :
Provided that, where payment is made upon the issue of an excisable article for sale from a warehouse, it shall be at the rate of duty in force on the date of issue of such article from such warehouse :
Provided also that no tax shall be levied in respect of any tree from which tari is drawn only for the manufacture of gur or molasses nad under such special conditions as the Board may prescribe.

Section 29 - Payment for grant of exclusive privilege

^{[117] [Instead of or in addition to, any duty leviable under this Act, the? ^{[118] [State Government] may accept payment of a sum in consideration of the grant of any exclusive privilege under Sec. 22.}}
^{[119] [The sum payable under Sub-sec. 1 shall be determined as follows : by auction or by calling tenders or otherwise as the State Government may, in the interest of exercise revenue, by general or special order, direct; and
by such authority and subject to such control as may be specified in such order.]The sum determined under Sub-sec. 2 shall be final and shall be binding on the party making the offer by way of tender, bid or otherwise once such offer is accepted by the authority referred to in Clause (b) of that Sub-section.

Section 29A - Saving for duties being levied at commencement of the Constitution

^{[120] [Until provision to the contrary is made by the? ^{[121] [Parliament, the? ^{[122] [State Government] may continue to levy and duty to which this Section applies which it was lawfully levying immediately before the commencement of the Constitution, under this Chapter as then in force.}}}
The duties to which the Section applies are :any duty on intoxicants which are not excisable articles within the meaning of this Act;
any duty on an excisable article produced outside India and imported into the?^{[123] [State] whether across a customs frontier as defined by the Central Government or not;}
^{[124] [any duty on medicinal or toilet preparations containing alcohol.]}
Nothing in this Section shall authorise the levy by the?^{[125] [State Government] of any duty which, as between goods manufactured or produced in the? ^{[126] [State], and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the? ^{[127] [State], discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.
Section 30 - Preparation of list of places for which it is proposed to grant licences for the retail sale of spirit

Before the expiration of every period for which existing licences for the retail sale of spirit or tari are in force, the Collector shall prepare a list, in a form prescribed by the Board, showing what licences it is proposed to grant for the retail sale of spirit or tari for consumption on the vendors' premises for the next period of settlement.

Section 31 - Publication of such list

The Collector shall :
cause to be conspicuously affixed upon the site of each shop referred to in the said list a notice to the effect that it is proposed to grant a licence for the retail sale of spirit or tari thereat, or in the vicinity, for the next period of settlement ;
if any site referred to in the said list is not at the time used for the retail sale of spirit of tari, cause a notice, to the effect that it is proposed to grant a licecne for the retail sale of spirit or tari threat, or in the vicinity, for the next period of settlement, to be proclaimed in the locality by the of fit drum;
send a copy of the said list to the Chairman of the District Board;
send to the Chairman of each municipality an extract reproducing so much of the said list as relates to shops in the municipality; and
cause the said list, or any portion thereof, to be published in such other methods (if any) as may be prescribed by rule made under Sec. 89, Clause (j).When a copy of the said list is sent to the Chairman of the District Board, he shall send to each member of the District Board a copy thereof and to the Chairman of each local Board an extract reproducing so much of the said list as relates to shops within the jurisdiction of the Local Board.
When an extract is sent to the Chairman of any municipality under Clause (d) of Sub-sec. 1, he shall :
cause a copy of the extract to be conspicuously affixed at the central office of the municipality; and
send to each Municipal Commissioner a copy of the extract.

Section 32 - Time for preparation and publication of such list

The list mentioned in Sec. 30 shall be prepared and shall be published under Sec. 30, at such time as may be prescribed by rule made in this behalf under Sec. 89, Clause (j).

Section 33 - Submission of objections and opinions to Collector

Objections to any proposal contained in any list prepared under Sec. 30 may be received, at any time prior to the date prescribed by rule made in this behalf, under Sec. 89, Clause (j), from :
persons paying municipal rates and residing in any municipality, to which such proposal relates, or (if any such municipality is divided into wards) in the ward to which such proposal relates or in any ward adjoining such ward; or
(in the case of shops not situated in any, municipality) persons owning or occupying land, or residing in the vicinity of the shop to which such proposal relates; or
the District Board;
the District Magistrate;Such objections must be submitted to the Collector, or, in any municipality, either to the Chairman of the municipality or to the Collector.
Every Chairman of a District Board or Municipality to whom a copy or an extract has been sent under Sec. 31, Clause (c) or Clause (d), as the case may be, shall send to the Collector, by a date prescribed by rule made in this behalf under Sec. 89, Clause (J) :
in the case of a municipality all objections (if any) to proposals contained in the extract which may be received by the Chairman, from persons paying municipal rates, before the date; and
in the case of a District Board (sic) objections (if any) to proposals contained in the list which may be received by the Chairman from members of the District Board, or the Chairman of any Local Board; and
any opinion which the Chairman or the member of the District Board or the Municipal Commissioners, as the case may be, may wish to record on the said proposals.

Section 34 - Grant of licences by Collector and submission of list objections and opinions to Excise Commissioner

After the date prescribed for the receipt of objections arid-opinions submitted under Sec. 33, the Collector shall consider the same, and shall, if necessary, revise the said list, and shall decide for what places licences for the retail sale of spirit shall be granted, and may, in his discretion, grant licences accordingly.
The Collector shall then forthwith submit the said list, as so revised, and the said objections and opinions and his own opinion to the Commissioner of the Division who shall consider the same, and shall forward them with his own opinion and recommendations (if any) to the Excise Commissioner.

Section 35 - Finality of decision of Excise Commissioner or Board

The Excise Commissioner shall consider the list, objections and opinions so sent to him and may modify or annul any order passed or licence granted by the Collector; and notwithstanding anything contained in Sec. 8, his order shall be final :
Provided that, if there be any difference of opinion between the Excise Commissioner and the Commissioner of a Division, the matter shall be referred by the Excise Commissioner to the Board, whose decision shall be final.

Section 36 - Application of Secs 30 to 35 to licenses for retail sale of intoxicants other than spirit

The provisions of Secs. 30 to 35 as to licences for the retail sale of spirit shall aply also in respect of licences for the retail sale, in any local area specified in any?^{[128] [order made by the Board in this behalf], or any other? ^{[129] [intoxicant] specified in such order.
Section 37 - Exemption of certain licences from Secs 30 to 36}}
Secs. 30 to 36 shall not apply in the case of any licence which it is proposed to grant :
to any person, for the retail sale of any?^{[130] [intoxicant] during any period not exceeding six months; or}
to any person, for the retail sale of any denatured spirit; or
to any person, for the retail sale of any?^{[131] [intoxicant] in substitution for a licence which has been cancelled or surrendered before the expiration of the period for which it was granted; or}
to any medical practitioner, chemist, druggist, apothecary or keeper of a dispensary, for the retail sale of any?^{[132] [intoxicant] for medicinal purposes; or}
^{[133] [to any person, an exclusive privilege by the State Government under Sec. 22 in respect of any of the matters referred to in Clauses (a) to (e) of Sub-sec. 1? ^{[134] [or in Sub-sec. 1(a) of that Section].
Section 38 - Fees for terms conditions and form of and duration of licences permits & passes

Every licence, permit or pass granted under this Act :
shall be granted :
on payment of such fees (if any), and
subject to such restrictions and on such conditions, and
shall be in such form and contain such particulars, as the Board may?^{[135] [..........] direct. Every licence, permit or pass under this Act shall be granted for such period (if any) as may be prescribed by rule made by the?^{[136] [State Government] under Sec. 89, Clause (e).
Section 39 - Power of Board to reduce fees

The Board may, if it thinks fit, at any time during the period for which any licence has been granted, order a reduction of the amount of fees payable in respect thereof during the unexpired portion of the grant.

Section 40 - Counterpart agreement by licensees or exclusive privilege and security or deposit

Any authority granting a licence?^{[137] [or exclusive privilege] under this Act may require the grantee to execute a counterpart agreement in conformity with the tender of his licence,? ^{[138] [or exclusive privilege] and to give such security for the performance of such agreement, or to make such deposit in lieu of security, as such authority may think fit.
Section 41 - Technical defects irregularities and Omissions}}
No licence?^{[139] [or exclusive privilege] granted under this Act shall be deemed to be invalid by reason merely of any technical defect, irregularity or omission in the licence? ^{[140] [or exclusive privilege] or in any proceedings taken prior to the grant thereof.}}
The decision of the Excise Commissioner or (where a reference is made to the Board under Section 35) the Board, as to what is a technical defect, irregularity or omission shall be final.

Section 42 - Power to cancel or suspend licence permit or pass

Subject, to such resrtrictions as the?^{[141] [State Government] may prescribe,? ^{[142] [the authority who granted any exclusive privilege, licence], permit or pass under this Act may cancel or suspend it ? if it is transferred or sublet by the holder thereof without the permission of the said authority ; or
if any duty or fee payable by the holder thereof be not duly paid; or
in the event of any breach by the holder thereof, or by any of his servants, or by any one acting on his behalf with his express or implied permission, of any of the terms and conditions thereof, or
if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offence punishable?^{[143] [under the Dangerous Drugs Act, 1930] or? ^{[144] [under the Merchantise Marks Act, 1889] or under any other section which has been introduced into the Indian Penal Code XLV of 1960 by Section 3 of that Act; or}}
if the holder thereof is punished for any offence referred to in clause (8) of Section 167 of the?^{[145] [Sea Customs Act, 1878]; or}
where a licence, permit or pass has been granted on the application of the holder of an exclusive privilege granted under Section 22, -on the requisition in writing of such holder ; or
^{[146] [if the condition of the exclusive privilege, licence], permit or pass provide for such cancellation or suspension at will When?^{[147] [an exclusive privilege, licence], permit or pass held by any person is cancelled under Clause (a), Clause (b), clause (c), Clause (d) or Clause (e) of sub-section (1), the authority aforesaid may cancel? ^{[148] [any other exclusive privilege, licence] permit or pass granted to such person? ^{[149] [by or by the authority of the state Government] under this Act, or under any other law for the time being in force relating to Excise, or under the Opium Act, 1878.}}}
The holder of?^{[150] [an exclusive privilege, licence] permit or pass shall not be entitled to any compensation for its collection or suspension under the section, or to the refund of? ^{[151] [any fee or consideration money] paid or deposit made in respect thereof.
Section 43 - Power to withdraw licences

Whenever the authority who granted any licence?^{[152] [or exclusive privilege] under this Act considers that the licence? ^{[153] [or exclusive privilege] should be withdrawn for any cause other than those specified in Section 42, it shall remit a sum equal to the amount of fees? ^{[154] [or consideration money] payable in respect thereof for fifteen days, and may withdraw the licence? ^{[155] [or exclusive privilege] either ? on the expiration of fifteen days' notice in writing of its intention to do so, or
forthwith, without noticeIf any licence?^{[156] [or exclusive privilege] be withdrawn under Clause (b) of Sub-section (1), the said authority shall, in addition to remitting such sum as aforesaid, pay to the licensee? ^{[157] [or grantee of an exclusive privilege] such further sum (if any), by way of compensation, as the Excise Commissioner may direct.}}
If any licencee?^{[158] [or exclusive privilege] be withdrawn under Clause (b) of Sub-section (1), the Excise Commissioner may, in special circumstances, direct the payment of such compensation as he may consider fit, in addition to the remission of the fee? ^{[159] [or consideration money] as aforesaid.}}
When a licence?^{[160] [or exclusive privilege] is withdrawn under sub-section (1), any fee? ^{[161] [or consideration money] paid in advance, or deposit made, by the licensee? ^{[162] [or grantee of an exclusive privilege] in respect thereof shall be refunded to him, after deducting the amount, (if any) due to the? ^{[163] [State Government].}}}}
^{[164] ["For the purpose of calculating the amount due to the State Government mentioned in sub-section (4), the amount of fee or consideration money payable on account of the licence or exclusive privilege, as the case may be, for the period during which it was in force shall be taken to be the sum bearing the same proportion to the total fee or consideration money, for the whole period for which the licence or exclusive privilege was settled, as the period during which the licence or exclusive privilege was in force bears to the full period for which the licence or exclusive privilege was settled or granted".]
Section 44 - Surrender of Licence

^{[165] [Any holder of a licence or exclusive privilege granted under this Act to manufacture and sell an intoxicant, may, unless his licence or exclusive privilege is liable to cancellation or suspension under Section 42, surrender the same -}
on the expiration of one month's notice in writing given by him to the Collector of his intention to surrender it; and
on payment of the fees payable for the licence or the consideration money due for the exclusive privilege for the whole period for which it would have been current but for such surrender:
Provided that, if the Excise Commissioner is satisfied that there is sufficient reason for the surrender of an exclusive privilege or licence, he may remit to the holder thereof the sum so payable on surrender and any fees or consideration money paid in advance or any portion of such sum or fees or consideration money.
Explanation -?The expression 'Holder of a Licence' as used in the Section, includes a person whose tender or bid or offer for an exclusive privilege has been accepted although he may not actually have received the licence.]

Section 45 - Bar of right to renewal and to compensation

No person to whom any licence?^{[166] [or exclusive privilege] has been granted under this Act shall have any claim to the renewal of such licence? ^{[167] [or exclusive privilege], or, save as provided in Section 43, any claim to compensation or the determination thereof.
Section 46 - Power of the Collector to take grants under management or to transfer them}}
If any holder of licence granted under this Act, or any person to whom an exclusive privilege has been granted under Section 22, contravenes any provision of this Act or any rule made thereunder or makes default in complying with any condition imposed upon him by such licence or privilege, the Collector may (in the case of a licence after the cancellation thereof), and in the case of an exclusive privilege, at any time-
take the grant under management, at the risk and loss of the person to whom it was made, or
transfer the un expired portion of the grant, at the risk and loss of the said person, to any other person.If a licence?^{[168] [or exclusive privilege] granted to any person under this Act is withdrawn under Section 43, or surrendered under Section 44, the Collector may, after the withdrawal or surrender thereof, take the grant under management, or transfer the unexpired portion of grant to any other person.
Section 47 - Penalty for unlawful import export transport manufacture possession sale etc

^{[169] [If any person, in contravention of this Act, or of any rule, notification or order made, issued or given, or of any licence or permit granted under this Act,-}
imports, exports, transports, manufactures, collects, possesses or sells any any intoxicant, or
cultivates any hemp plant or collects or sells any portion of the hemp plant from which any intoxicanting drug can be manufactured, or
taps or causes to be tapped, or draws or causes to be drawn, tari from any tari producing tree; or
bottles any liquor for purposes of sale; or
constructs or works any distillery or brewery or other manufactory in which liquor is manufactured, or
uses, keeps or has in his possession any materials, still, utensil, implement, instrument or apparatus whatsoever for the purpose of manufacturing any intoxicating drug or liquor, other than tari, or
removes any intoxicant from any distillery, brewery, warehouse or other place of storage established, licensed or continued under this Act,
he shall, on conviction ;-
for the offence, other than any offence under Clause (c), be punishable with imprisonment for a term which shall not be less than?^{[170] [three years] but may extend to? ^{[171] [seven years] and also with fine which shall not be less than? ^{[172] [twenty thousand] rupees but may extend to? ^{[173] [fifty thousand] rupees ; ^{[174] [Provided that where any such person collects, possesses or sells mohua flower, or possesses or sells tari or pachwai, he shall be liable to. the punishment provided in clause (ii);]}
^{[175] [Provided futher that where any person possesses or sells any outstill liquor manufactured out of Mahua flower from an authorised source not exceeding ten litres in contravention of this Act or any rule or order made thereunder, shall on conviction be punishable with imprisonment for a term which shall not be less than one year, but may extend to two years and with fine which shall not be less than rupees five thousand but may extend to rupees twenty thousand, and; and]}
for an offence under Clause (c). be punishable with imprisonment for a term which may extend to one year or with fine which may extend to?^{[176] [ten thousand] rupees or with both.
Section 48 - Presumption as to offfence where possession is not satisfactory accounted for

In prosecution under Sec. 47 it may be presumed, unless and until the contrary is proved, that the accused person has committed an offence punishable under that Section in respect of :
any?^{[177] [intoxicant]; or}
any still, utensil, implement or aparatus whatsoever for the manufacture of any?^{[178] [intoxicant] other than tari; or}
any materials which have undergone any process towards the manufacture of an?^{[179] [intoxicant], or from which an? ^{[180] [intoxicant], has been manufactured.for the possession of which he fails to account satisfactorily.
Section 48A - Penalty for contravention of Sec 24-A

^{[181] [Whoever contravenes the provision of Sec. 24-A shall, on conviction, be punishable with imprisonment for a term which shall not be less than? ^{[182] [two years] but may extend to? ^{[183] [five years] and also with fine which shall not be less than? ^{[184] [five hundred rupees] but may extend to? ^{[185] [twenty thousand rupees].}}}}}
^{[186] [x x x]
Section 49 - Penalty for altering or attempting to alter any denatured spirit}
^{[187] [If any person :}
alters or attempts to alter any denatured spirit or methyl alcohol, whether manufactured in India or not, or any preparation containing denatured spirit, with the intention that such spirit, alcohol or preparation amy be used for human consumption whether as beverage or internally as a medicine or in any other way whatsoever, by any method whatsoever; or
has in his possession any spirit, alcohol or preparation in respect of which he knows or has reasons to believe that any such alteration or attempt has been made;
he shall be liable to imprisonment for a term?^{[188] [which shall not be less than? ^{[189] [Seven years] but may extend to ten years and also to fine which shall not be less than? ^{[190] [Twenty five thousand rupees] but may extend to? ^{[191] [one lakh rupees.]
Section 50 - Presumption as to offence under Sec 49 in certain cases

In prosecutions under Sec. 49, when the accused person is proved to have been in possession of any spirit which is, or contains or has been derived from denatured spirit, and in respect of which any such alteration or attempt as is referred to in Sec. 49 has been made, it may, from the mere fact of such possession, be presumed, unless and until the contrary is proved, that such person.
has himself made such alteration or attempt; or
knows or has reason to believe that such alteration or attempt has been made.

Section 51 - Presumption as to any spirit being or containing or having been derived from denatured spirit

In any prosecution under this Act it may be presumed, unless and until the contrary is proved, that any spirit which is proved to contain any quantity of any denaturant is, or contains, or has been derived from, denatured spirit.

Section 52 - Penalty for adulteration by licensed manufacturer or vendor or his servant

If any licensed manufacturer or licensed vendor, or any person in his employ and acting on his behalf;
Mixes, or permits to be mixed with any?^{[192] [intoxicant] manufactured, sold or kept or exposed for sale by him, any noxious drug or any article prohibited by rule made under Sec. 90, Clause (9), Sub-clause (i) and such mixing does not amount to an offence punishable under Sec. 272 of the Indian Penal Code, XLV of 1860;}
or has in his possession any?^{[193] [intoxicant] in respect of which such admixture has been made;}
he shall be liable to imprisonment for a term?^{[194] [which shall not be less than? ^{[195] [seven years but may extend to? ^{[196] [Ten years and also to fine which shall not bless than? ^{[197] [fifty thousand rupees but may extend to? ^{[198] [one lakh rupees.]
Section 52A - Penalty for mixing noxious substance with liquor

^{[199] [Whoever mixes or permits to be mixed with any liquor sold or manufactured or possessed by him any noxious drug or any foreign ingredient likely to cause grievous hurt or death to human beings, shall, on conviction, be punishable -}
if as a result of such an act, death is caused to any person, with imprisonment for life and shall also be liable to fine which may extend to ten lakh rupees;
if as a result of such an act, grievous hurt is caused to any person, with imprisonment of either description for a term which may extend to ten years and shall also be liable to fine which may extend to five lakh rupees;
if as a result of such an act, any other consequential injury is caused to any person, with imprisonment for a term of one year and shall also be liable to fine which may extend to two lakh fifty thousand rupees; and
if as a result of such an act, no injury is caused to any person, with imprisonment for a term of six months and shall also be liable to fine which may extend to one lakh rupees or 5 times the value of liquor whichever is higher.
Explanation -?For the purpose of this section the expression "grievous hurt" shall have the same meaning as in Section 320 of the Indian Penal Code, 1860."

Section 53 - Penalty for fraud by licensed manufacturer or vendor or his servant

If any licensed manufacturer or licensed vendor, or any person in his employ and acting on his behalf :
sells, or keeps or exposes for sale, as foreign liquor, any liquor which he knows or has reason to believe to be country liquor, and such sale does not amount to an offence punishable under Section 417 or Section 418 of the Indian Penal Code, XLV of 1860; or
marks any bottle, case, package or other receptacle containing country liquor, or the cork of any such bottle, or deals with any bottle, case, package or other receptacle containing country liquor;
with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor;
and such marking or dealig does not amount to an offence punishable under Section 482 of the said Indian Penal Code, XLV of 1860;
he shall be liable to imprisonment for a term?^{[200] [which shall not be less than? ^{[201] "three years" but may extend to? ^{[202] [five years] and also to fine which shall not be less than? ^{[203] [twenty thousand rupees but may extend to fifty thousand rupees.]
Section 54 - Penalty for certain unlawful acts of licensed vendors or their servants

If any licensed vendor, or any person in his employ and acting on his behalf :
in contravention of Sec. 25, employes or permits to be employed, in any part of his licensed premises referred to in that Section?^{[204] [any person under the age of eighteen years or any woman]; or}
sells any?^{[205] [intoxicant] to a person who is drunk or intoxicated; or}
sells or delivers any spirit or intoxicating drug to any?^{[206] [person] apparently under the age of? ^{[207] [twenty one years]; whether for consumption by such? ^{[208] [person] or by any other person; and whether for consumption on or off the premises of such vendor; or}}}
permits drunkenness, intoxication, disorderly conduct or gaming on the premises of such vendor; or
permits any persons whom he knows, or has reason to believe, to have been convicted of any non-bailable offence, or who are reputed prostitutes, to meet, or any such person to remain;on the premises of such vendor, whether for the purposes of crime or prostitution or not, he shall be liable to fine which may extend to?^{[209] [Twenty thousand rupees]. When any licensed vendor; or any person in his employ and acting on his behalf, is charged with permitting drunkenness or intoxication on the premises of such vendor, and it is proved that any person was drunk or intoxicated on such premises, it shall lie on the person charged to prove that the vendor and persons employed by him took all reasonable steps for preventing drunkenness or intoxication on such premises.

Section 55 - Penalty for possession of intoxicant in respect of which an offence has been committed

If any person, without lawful authority, has in his possession any quantity of any?^{[210] [intoxicant], knowing, or having reason to believe, the same to have been unlawfully imported, transorted or manufactured, or knowing; or having reason to believe that the prescribed duty has not been paid thereon, he shall be liable to imprisonment for a term which may extend to? ^{[211] "three years", or to fine which may extend to? ^{[212] "twenty thousand rupees", or to both.
Section 56 - Penalty for consumption in chemists shop etc}}}
If any chemist, druggist apothecary, or keeper of dispensary allows any^{[213] [intoxicant] which has not been bonafide medicated for medicinal purposes to be consumed on his business premises by any person not employed in his business, he shall be liable to imprisonment for a term which may extend to? ^{[214] [three years], or to fine which may extend to? ^{[215] [twenty thousand rupees], or to both.}}}
If any person not employed as aforesaid consumes any such?^{[216] [intoxicant] on such premises, he shall be liable to fine which may extend to two hundred rupees.
Section 57 - Penalty for certain acts by licensee or his servant

If any holder of a licence, permits or pass granted under this Act, or any person in bis employ and acting on his behalf :
fails to produce such licence, permit or pass on the demand of any officer empowered by the?^{[217] [State Government] by notification, to make such demand; or}
in any case not provided for in Section 47, wilfully contravenes any rule made under Sec. 89 or Sec. 90; or
wilfully does any act, in breach of any of the conditions of the licence, permit or pass, for which a penalty is not prescribed elsewhere in this Act;he shall be liable, in case (a), to fine which may extend to?^{[218] [Twenty thousand rupees] and in case (b) or case (c) to fine which may extend to? ^{[219] [fifty thousand rupees].
Section 58 - Import export transport manufacture sale or possession by one person on account of another

When any?^{[220] [intoxicant] has been imported, exported, transported, manufactured or sold or is possessed by any person on account of any other person, and such other person knows or has reason to believe that such import, export, transport, manufacture or sale was, or that such possession is, on his account, the article shall, for the purposes of this Act, be deemed to have been impored, exported, transported, manufactured or sold by or to be in the possession of such other person.}
Nothing in Sub-section (1) shall absolve any person who imports, exports, transport, manufactures sells or has possession of an?^{[221] [intoxicant] on account of another person from liability to any punishment?under this Act for the unlawful import, export, transport, manufacture, sale or possession of such article.
Section 59 - Criminal liability of licensee for acts of servant

When any offence punishable under Sec. 47, Sec. 52, Sec. 53, Sec. 54, Sec. 55 or Sec. 56 is committed by any person in the employ and acting on behalf of the holder of a licence, permit or pass granted under this Act, such holder shall also be punishable as if he had himself committed the offence, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence.

Section 60 - Imprisonment under Sec 58 or Sec 59

No person on whose account an?^{[222] [intoxicant]? ^{[223] [.............] has been illegally imported, exported, transported, manufactured, sold or held in possession within the meaning of Sec. 58 and no holder of a licence, permit or pass who may be punishable under Sec. 59 shall, on conviction, be punishable with imprisonment, except in default of payment of fine.
Section 61 - Penalty on Excise Officer making vexatious search seizure detention or arrest or refusing duty or being guilty of cowardice}}
If any Excise Officer :
without reasonable grounds of suspicion, searches or causes to be searched, any place, under colour of exercising any power conferred by this Act; or
vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act; or
vexatiously and unnecessarily detains, searches or arrests any person; or
without lawful excuse, ceases or refuses to perform, or withdraws himself from, the duties of his office, unless expressly allowed to do so in writing by the Collector or unless he has given to his immediate superior two months' notice in writing of his intention to do so; or
is guilty of cowardice; he shall be liable to imprisonment for a term which may extend to three months, or to fine may extend to five hundred rupees, or to both.

Section 62 - Penalty for offences not otherwise punishable

if any person is convicted of any act in contravention of any of the provisions of this Act, or of any rule, notification, or order made, issued, or given under this Act, for which a penalty is not prescribed elsewhere in this Act, he shall be liable to fine which may extend to two hundred rupees.

Section 63 - Penalty for contempt of Court

Every proceeding under this Act before a Collector, or before any Officer, of such rank as the?^{[224] [State Government] may, by notification, prescribe, who is exercising powers of a Collector, shall be deemed to be a 'Judicial proceeding' within the meaning of Sec. 228 of the Indian Penal Code, XLV of 1860.
Section 64 - Penalty for attempt to commit offence}
Whoever attempts to commit any offence punishable under this Act shall be liable to the punishment provided for such offence.

Section 65 - Enhanced punishment after previous conviction

If any person, after having previously been convicted of any offence punishable under Sec. 47,?^{[225] [Sec. 48-A, Sec. 49, Sec. 52], Sec. 55 or Sec. 56 or under similar provisions in the? ^{[226] [Bengal Excise Act, V of 1909, or in any previous enactment repealed thereby, subsequently commits and is convicted of an offence punishable under any of those Sections, he shall be liable to twice the punishment which might be imposed on a first conviction under this Act.}}
Provided that nothing in this Section shall prevent any offence which might otherwise have been tried summarily under Chapter XXII of the Code of Criminal Procedure, V of 1898, from being so tried.

Section 66 - What things are liable to confiscation

Whenever an offence has been committed which is punishable under this Act, the?^{[227] [intoxicant], materials, still, utensil, implement and apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.}
Any?^{[228] [intoxicant] wilfully imported, transported, manufactured, possessed or sold along with, or in addition to, any? ^{[229] [intoxicant] which is liable to confiscation under Sub-section (1); and the receptacles, packages and coverings in which any such?^{[230] [intoxicant] as first aforesaid, or any such materials, still, utensil, implement or apparatus as aforesaid, is found;}
and the other contents, if any, of such receptacles or packages; and the animals, carts, vessels, rafts or other conveyances used in carrying the same;
shall likewise be liable to confiscation;
Provided that no animal, cart, vessel, raft or other conveyance as aforesaid shall be liable to confiscation unless the owner thereof is provided to have been implicated in the commission of the offence.

Section 67 - Confiscation by Magistrate or Collector

When, in any case tried by him, the Magistrate decides that anything is liable to confiscation under Sec. 66, he may either order confiscation or give the owner of such thing an option to pay, in lieu of confiscation, such fine as the Magistrate thinks fit.
Whenever anything is liable to confiscation under Section 66, and the offender or the person entitled to possession is not known or cannot be found, the case shall be inquired into and determined by the Collector, who may order confiscation;
Provided that no such order shall be made until the expiration of one month from the date of seizing the thing intended to be confiscated or without hearing any person who may claim any right thereto and the evidene (if any) which he produces in support of his claim;
Provided further that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that its sale would be for the benefit of its owner, the Collector may at any time direct it to be sold; and the provisions of this Sub-section shall, as nearly as may be practicable, apply to the net proceeds of the sale.

Section 68 - Power to compound offences and to release property liable to confiscation

The Collector or any Excise Officer specially empowered by the?^{[231] [State Government] in this behalf, not below the rank of Deputy Collector or Superintendent of Excise : may, subject to any restrictions imposed by any rules made under Clause (k) of Section 89, accept from any person whose?^{[232] [ exclusive privilege], licence, permit or pass is liable to be cancelled or suspended under Clause (a), Clause (b) or Clause (c) of Section 42, or who is reasonably suspected of?having committed an offence punishable under any section of this Act other than Sec. 61, payment of a sum of money, not exceeding two hundred rupees, in lieu of such cancellation or suspension or by way of composition for such offence, as the case may be; and}
in any case in which any property has been seized as being liable to confiscation under Sec. 66, may, at any time before the Magistrate has passed an order under Sec. 67, Sub-section (1), release the property on payment of any sum not exceeding the value thereof as estimated by the Collector or such Excise Officer.
When the payments referred to in Sub-section (1) have been duly made, the accused person, if in custody, shall be discharged, and the property seized (if any) shall be released, and no further proceedings shall be taken against such person or property.

Section 69 - Power to enter and inspect and power to test and seize measures etc

Any of the following officers, namely :
the Excise Commissioner; or
a Collector; or
any Excise Officer not below such rank as the?^{[233] [State Government] may, by? ^{[234] [notification, prescribe]; may, subject to any restriction prescribed by the? ^{[235] [State Government] by rule made under Sec. 89 :}}}
enter and inspect, at any time by day or night, any place in which any licensed manufacturer carries on the manufacture of or stores any?^{[236] [intoxicant]; and}
enter and inspect, at any time during which the same may be open, any place in which any?^{[237] [intoxicant] is kept for sale as aforesaid; and}
examine the accounts and registers maintained in any such place as aforesaid; and
examine, test measure or weigh any materials, stills, utensils, implements, or?^{[238] [intoxicant] found in any such place as aforesaid; and}
examine or test and seize any measures, weights or testing instruments, found in any such place as aforesaid, which he has reason to believe to be false.

Section 70 - Power to arrest without warrant to seize articles liable to confiscation and to make searches

Any of the following persons, namely -
any officer of the Excise, Police, Salt, Customs or Land Revenue Department; or
any person empowered by the?^{[239] [State Government] in this behalf, by notification; may, subject to any restrictions prescribed by the? ^{[240] [State Government] by rule made under Sec. 89;}}
arrest without warrant any person found committing an offence punishable under Section 47, Section 49, Section 55 or Section 56; and
seize and detain any article which he has reason to believe to be liable to confiscation, under this Act or any other law for the time being in force relating to the excise revenue; and
detain and search any person upon whom, and any vessel, raft, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such article to be.

Section 71 - Power of Collector to issue warrant of arrest

The Collector or any Magistrate empowered to try offences punishable under this Act, may issue a warrant for the arrest of any person whom he has reason to believe to have committed or abetted any offence punishable under Section 47, Section 49, Section 55 or Section 56.

Section 72 - Power to Issue search warrant

If any Collector or any Magistrate empowered to try offence punishable under this Act, upon information received, and after such enquiry (if any) as he thinks necessary, has reason to believe that any offence punishable under Section 47, Section 49, Section 55 or Section 56 has been, or is likely to be, committed or abetted,he may issue a warrant to search for any?^{[241] [intoxicant], materials, still, untensil, implement or apparatus in respect of which the alleged offence has been, or is likely to be committed, or any document which throws or is likely to throw any light on the alleged offence.
Section 73 - Power of Collector or Magistrate to arrest or search without issue of warrant}
The Collector or any Sub divisional Magistrate or Magistrate of the First class, may, at any time,-
Arrest, or direct the arrest in his presence of, any person for whose arrest he is competent at the time and in the circumstances to issue a warrant under Section 71, or
Search, or direct a search to be made in his presence of, any place for the search of which he is Competent to issue a search warrant under Section 72.

Section 74 - Power to search without a warrant

Whenever any Excise Officer not below such rank as the?^{[242] [State Government] may, by? ^{[243] [notification, prescribe, has reason to believe that an offence punishable under Section 47, Section 49, Section 55 or Section 56 has been, is being, or is likely to be, committed or abetted, and that a search warrant cannot be obtained without affording the offender an opportunity of escaping or of cancelling evidence of the offence.}}
he may, after recording 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 have committed or abetted any such offence as aforesaid.

Section 75 - Information and aid to Excise Officers

Every officer of the Police, Salt, Customs and Land-Revenue Departments shall be bound, subject to any rule made under Section 89, Clause (1), to give immediate information to an Excise Officer of all breaches of any of the provisions of this Act which may come to his knowledge.
Every officer referred to in sub-section (1), and every village Chaukidar and Dafadar. shall be bound, subject to any rules made under Section 89, Clause (1), to give reasonable aid to any Excise Officer in carrying out the provisions of this Act, or of any rule, notification, or order made, issued or given under this Act, upon request made by such officer.

Section 76 - Duty of owners and occupiers of land and other persons to give notice of the unlicensed manufacture

Whenever any?^{[244] [intoxicant] is manufactured on any land or premises, or any hemp plant is cultivated, or any portion of the hemp plant from which an intoxicating drug can be manufactured or produced is collected, on any land, in contravention of this Act,all owners and occupiers of such land or premises, and their agents, and all panchayats, village headmen, patwaris, sarbarakars, choukidars, and dafadars of the village,shall, in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or an officer of the Excise, Police or Land-Revenue Department, as soon as the fact comes to their knowledge.
Section 77 - What Excise Officers may investigate Offences}
A Collector may, without the order of a Magistrate, investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's Jurisdiction would have power to inquire into or try under the provisions of Chapter XV of the Code of Criminal Procedure, V of 1898, relating to the place of inquiry or trial.
Any other Excise Officer specially?^{[245] [empowered] in this behalf by the? ^{[246] [State Government] in respect of all or any specified class of offences punishable under this Act may, without the order of a Magistrate, investigate any such offence which a Court having jurisdiction over the local area to which such officer is appointed would have power to inquire into or try under the aforesaid provisions.
Section 78 - Powers and duties of Excise Officers investigating offences

^{[247] [The Collector, or any Excise Officer empowered under sub-section (2) of Section 77, may after recording in writing his reason for suspecting the commission of an offence under this Act which he is empowered to investigate, exercise ? any of the powers conferred upon Police Officer making an investigation, or upon an Officer-in-charge of a Police-Station by Sections 160 to 171 of the Code of Criminal Procedure, 1973, (2 of 1974), and
any of the powers conferred upon such Police Officer in respect of cognizable offences by clause (a) of sub-section (1) of Section 41 and by Section 55 of the said Code, relating to the offences punishable under Sections 47, 49, 52, Clauses (a) and (b) of Section 52-A, Sections 53, 55 and 56 of this Act;and the said provisions of the said Code shall apply accordingly, subject to any restriction or modifications prescribed by the State Government by the rules made under clause (n) of Section 89 of this Act,] and
Subject to any restrictions?^{[248] prescribed by? ^{[249] [State Government], a Collector or an Excise Officer empowered under Section 77, Sub-section (2) may, without reference to a Magistrate, and for the reasons to be recorded by him in writing, stop further proceedings against any person concerned, or supposed to be concerned, in any offence which he or any Excise Officer subordinate to him has investigated.}}
For the purpose of Section 156 of the Code of Criminal Procedure,?^{[250] [1973 12 of 1974], the area to which an Excise Officer empowered under Section 77, Sub-section (2), is appointed shall be deemed to be a police-Station, and such officer shall be deemed to be the Officer-in-charge of such station.}
As soon as an investigation by a Collector or by an Excise Officer empowered under Section 7, Sub-section (2), has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, unless he proceeds under Section (2) of this Section or under Section 68 of this Act, shall submit a report (which shall, for the purposes of Section 190 of the Code of Criminal Procedure,?^{[251] [1973, 2 of 1974] be deemed to be a police report) to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police reports.
Section 79 - Ommited

^{[252] [*** ]
Section 80 - Production of articles seized and persons arrested}
Article seized under the warrant of the Collector and, unless security for their appearance before the Collector be taken, persons arrested under such a warrant, shall be produced before the Collector.
Article seized under Section 69, Section 70 or Section 72 and persons arrested under the Act, by persons or officers not having authority to release arrested persons on bail or on their own bond, shall be produced before or forwarded to ?the Collector or an Excise Officer empowered under Section 77, Subsection (2), to investigate the case, or
the nearest Excise Officer who has authority to release arrested persons on bail or on their own bond, or
the officer in charge of the nearest police-station, whoever is nearer
When a person arrested is produced before an Excise Officer who has authority to release arrested persons on bail or on their own bond, or before an officer-in-charge of a police station, such officer shall forward such person to, or take security for his appearance before the Collector or the Excise Officer empowered under Section 77, Sub-section (2), to investigate the case.
When any articles seized cannot conveniently be conveyed before an officer referred to in Sub-section (1) or Sub-section (2), as the case may be, the person making the seizure shall dispose of them in some place of safety and forthwith report the seizure to such an officer.

Section 81 - Custody by police 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 of the Collector, or of an Excise Officer empowered under Section 77, Sub-section (2), to investigate the case, all articles seized under this Act which may be delivered to them and shall allow any Excise Officer who may accompany such articles to the police-station or who may be deputed for the purpose by an official superior, to affix his seal to such articles and to take samples of and from them.
All sample so taken shall be sealed with the seal of the officer in charge of the police-station.

Section 82 - Reports of arrests seizures and searches

When an Excise Officer below the rank of Collector, or any Officer-in-charge of a police-station makes, or receives information of any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter, make a report of all particulars of the arrest, seizure or search, or of the information received, to the Collector, and to the Excise Officer (if any) empowered under Section 77, Sub-section (2), within the local limits of whose jurisdiction the arrest, seizure or search was made.

Section 83 - Executing of Collectors warrant

Any warrant issued by a Collector may be executed by any officer selected by the Collector for the purpose.

Section 84 - Maximum period of detention

^{[253] [Intimation grounds of arrest -}
Any person arrested for an offence under this act shall be informed, as soon as soon as may be the grounds for such arrest and shall be produced before the nearest 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 the Magistrate; and no such person shall be detained in custody beyond the said period without the authority of a Magistrate.]
A Magistrate to whom an accused person is forwarded under section 167 of the Code of Criminal Procedure, V of 1898, by a Collector or an Excise Officer empowered under Section 77, Sub-section (2), may exercise the powers conferred upon a Magistrate by the said Section 167.

Section 85 - Application of certain provisions of Cr P C 1898

^{[254] [Except otherwise expressly provided in this Act, the provisions of the Code of the Criminal Procedure, 1973 (2 of 1974) relating to arrests, detention in custody, searches. summons, warrants of arrest, search warrants, the production of persons arrested, enquiry and trial of offences shall apply, so far as may be, to arrests, detention in custody, searches, summons, warrants of arrest, search warrants, the production of persons arrested, enquiry and trial of offences under this Act.]}
For the purpose of the said provisions of the said Code, a Collector shall be deemed to be a Court.
Officer to whom a Collector's warrant is directed or endorsed, and officers (other than Collectors) making arrests, searches or seizures under this Act, shall for the purpose of the said provisions of the said Code, be deemed to be Police Officers.

Section 85A - Procedure for releasing on bail

^{[255] [The provision of chapter XXXIII of the Code of Criminal Procedure, 1973, (2 of 1974) shall apply to bail and bonds;}
Provided that no person accused of an offence punishable for a term of imprisonment of seven years or more under this Act shall be released on bail or on its own bond unless-
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
where the Public Prosecutor or the Assistant Public Prosecutor, as the case may be, oppose 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 ofence while on bail.]

Section 86 - Ommited

^{[256] [x x x]
Section 87 - Ommited}
^{[257] [x x x]
Section 88 - Ommited}
^{[258] [x x x]
Section 89 - Power of State Government to make rules}
The?^{[259] [State Government] may make? ^{[260] rules to carry out the objects of this Act or any other law for the time being in force relating to the Excise-revenues.}}
In particular, and without prejudice to the generality of foregoing provisions, the?^{[261] [State Government] may make rules- for prescribing the powers and duties of Officers of the Excise Department;
for regulating the delegations of any powers by the Board, the Commissioner of a Division, the Excise Commissioner or Collectors under Section 7, clause (g);
for declaring in what cases or classes of cases or to what authorities appeal shall lie from orders, whether original or appellate, passed under this Act or under any rule made hereunder, and for prescribing the time and manner for presenting and the procedure for dealing with appeals;
for regulating the import, export or transport of any?^{[262] [intoxicant];}
for regulating the periods for which licences for the wholesale or retail vend of any?^{[263] [intoxicant] may be granted, and the number of such licences which may be granted for any local area;}
for prohibiting the grant of licence for the retail sale of any?^{[264] [intoxicant] at any place or within any local area described in the rules or for defining the places in the vicinity of which shops for the retail sale of any? ^{[265] [intoxicant] shall not ordinarily be licensed.}}
for prohibiting the grant to specified classes of persons of licences for the retail sale of any?^{[266] [intoxicant];}
for declaring, either generally or in respect of areas described in the rules, the persons or classes of persons to whom any?^{[267] [intoxicant] may or may not be sold;}
For regulating the procedure to be followed and prescribing the matters to be ascertained before any licence for the wholesale or retail vend of any?^{[268] [intoxicant] is granted for any locality;}
^{[269] [For regulating the time, place and manner of payment of the sum payable under Section 29.;}
for restricting the exercise of any of the powers conferred by Clause (a) of Sub-section (1) of Section 68 and by Sections 69 and 70 ;
for declaring the Excise Officers to whom and the manner in which information or aid should be given under Section 75.
for the grant of expenses to witnesses ;
for the grant of compensation for loss of time to persons released by any Excise Officer under this Act on the ground that they have been improperly arrested, and to persons charged before a Magistrate with the offences punishable under this Act and subsequently acquitted; and
for prescribing restrictions or modifications in the application to Excise Officers of the provisions of the Code of Criminal Procedure, V of 1898, relating to powers of Police Officers which are referred to in Section 78, Sub-section (1) of this Act :
The powers conferred by this Section for making rules are subject to the conditions that the rules be made after?^{[270] [previous] publication. Provided that any such rules may be made without previous publication if the?^{[271] [State Government] considers that they should be brought into force at once.
Section 90 - Power of the Board to make rules}
The Board may make?^{[272] [rules];-}
For regulating the manufacture, supply or storage of any?^{[273] [intoxicant], and in particular, and without prejudice to the generality of this provision, may make rules for regulating ? the establishment, inspection, supervision, management and control of any place for the manufacture, supply or storage of any?^{[274] [intoxicant], and the provision for maintenance of fittings, implements and apparatus therein ;}
the bottling of the hemp plant;
the cultivation of the hemp plant ;
the Collection of portions of the hemp plant from which intoxicating drugs can be manufactured or produced, and the manufacture or production of intoxicating drugs there from;
for tapping of tari -
producing trees and the drawing of tari from trees;
the marking of tari-producing trees in areas notified under Section 14, Sub-section (1), and the maintenance of such marks.
for fixing the strength, price or quantity in excess of or below which any?^{[275] [intoxicant] shall not be supplied or sold, and the quantity in excess of which denatured spirit shall not be possessed, and for prescribing a standard of quality for any? ^{[276] [intoxicant];}}
For declaring how spirit manufactured in?^{[277] [India] shall be denatured;}
for causing spirit so manufactured to be denatured through the agency or under the supervision of?^{[278] [Government officers];}
for ascertaining whether any spirit so manufactured has been denatured.
For regulating the deposit of any?^{[279] [intoxicant] in a warehouse, established, authorised or continued under this Act, and the removal of any? ^{[280] [intoxicant] from any such warehouse or from any distillery or brewery ;}}
for prescribing the scale of fees or the manner of fixing the fees payable in respect of?^{[281] [x x x] any licence, permit or pass granted under this Act, or in respect of the storing of any? ^{[282] [intoxicant]}}
for regulating the time, place and manner of payment of such fees;
for prescribing the restrictions under which or the conditions on which any licence, permit or pass may be granted, and in particular, and without prejudice to the generality of this provision, may make rules for-
Prohibiting the admixture with any?^{[283] [intoxicant] of any article deemed to be noxious or objectionable.}
regulating or prohibiting the reduction of liquor by a licensed manufacturer or licensed vendor from a higher to a lower strength.
Prescribing the nature and regulating the arrangement of the premises in which any?^{[284] [intoxicant] may be sold, and prescribing the notice to be exposed at such premises.}
Prohibiting or regulating the employment by the licences of any person or class of persons to assist him in his business.
Prohibiting the sale of any?^{[285] [intoxicant] except for cash.}
Prescribing the days and hours during which any licensed premises may or may not be kept open, and providing for closing of such premises on special occasions.
Prescribing the accounts to be maintained and the returns to be submitted by the licensees, and
regulating the transfer of licenses
For prescribing the particulars to be contained in licences, permits or passes granted under this Act.
for the payment of compensation to licensees whose premises are closed under Section 26 or under any rule made under sub-Clause (vi) of clause (a) of this Section ;
for prescribing the time, place and manner of levying duty on?^{[286] [intoxicants];}
For providing for the destruction or other disposal of any?^{[287] [intoxicant] deemed to be unfit for use; and}
For regulating the disposal of things confiscated under this Act.
Explanation -?Fees may be prescribed under Clause (7) of this Section at different rates for different classes of?^{[288] [ x x x ] licences, permits, passes or storage," and for different areas. ^{[289] [Validation of certain action : 6. Notwithstanding any judgment, decree, or order of any Court -}}
all grants made by way of licences for manufacture and retail sale of country liquor and for retail sale of intoxicating drug in respect of any place on or after the 7th day of August, 1965 shall be deemed to be licences granted to the persons concerned conferring an exclusive privilege under Section 22 of the Principal Act, for manufacture and retail sale of country liquor and as the case may be for retail sale of country liquor and as the case may be for retail sale of intoxicating drug at such place; and
all amounts paid or payable in respect of such grants shall be deemed to be sums paid or payable under Section 29 of that Act in consideration of the grant of exclusive privilege.]^{[290] [Repeal -The Bihar and Orissa Excise (Orissa Amendment) Act, 1970 is hereby released.
Section 91 - Power of Board exercisable from time to time

Any power conferred by this Act on the Board may be exercised from time to time as occasion requires.

Section 92 - Publication and effect of rules and notifications

All rules made, and notifications issued, under this Act shall be published in the?^{[291] [Official Gazette], and on such publication shall have effect as if enacted in this Act.
Section 93 - Recovery of dues}
The following moneys, namely,-
all excise revenue
any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under Section 46, and
all amounts due to the?^{[292] [State Government] by any person on account of any contract relating to the Excise revenue, may be recovered from the person primarily liable to pay the same, or from his surety, (if any), by distress and sale of his movable property, or by the process prescribed for the? ^{[293] [recovery of arrears of land revenue.] When a grant has been taken under management by the Collector, or has been transferred by him, under Section 46, the Collector may recover, in any manner authorised by Sub-section (1), any money due to the grantee by any lessee or assignee.
When any money is due, in respect of an exclusive privilege to a grantee referred to in Section 23, from any person holding under him,Such grantee may apply to the Collector, and the Collector may recover such money on his behalf in either of the ways provided by Sub-section (1):
Provided that nothing in this Sub-section shall affect the right of any such grants to recover any such money by civil suit.

Section 94 - Power of the State Government to exempt intoxicants from provisions of the Act

The?^{[294] [State Government] may, by notification, either wholly or partially, and subject to such conditions, (if any), as it may think fit to prescribe, exempt any? ^{[295] [intoxicant] from all or any of the provisions of the Act, either throughout the? ^{[296] [State of Orissa] or in any specified local area, or for any specified period or occasion, or as regards any specified class of persons.
Section 95 - Bar of Certain Suits}}}
No suit shall lie in any Civil Court against the?^{[297] [Government] or any Excise Officer for damages for any act in good faith done or ordered to be done in pursuance of this Act or of any other law for the time being in force relating to the Excise revenue.
Section 96 - Limitation of suits and prosecutions}
No Civil Court shall try any suit against the?^{[298] [Government] in respect of anything done, or alleged to have been done, in pursuance of this Act,and, except with the previous sanction of the? ^{[299] [State Government] no magistrate shall take cognizance of any charge made against any Excise Officer under this Act or any other law relating to the Excise revenue, or made against any other person under this Act,unless the suit or prosecution is instituted within six months after the date of the Act complained of.
Section 97 - Bar to application of Section 261 of the Bengal Municipal Act 1884

Section 261 of the300

Bengal Municipal Act, III of 1884 shall not apply to -}}
any distillery, brewery, warehouse or other place of storage licensed, established, authorised or continued under this Act; or
the premises used for the manufacture or sale of any?^{[301] [intoxicant] by the holder of a licence granted under this Act for such manufacture or sale.
Section 98 - Bengal Act V of 1909 to cease to be in force but orders rules etc made and licences etc granted there under to continue

On and from the commencement of this Act, the?^{[302] [Bengal Excise Act, V of 1909] shall cease to be in? ^{[303] [the State of Orissa] and for the purposes of Section 25 of the? ^{[304] [Bengal General Clauses Act, 1899, shall be deemed to have been repealed in the said State and to be re-enacted by this Act.]}}}
Every licence, permit or pass which was granted under any Section of the [Bengal Excise Act of 1909, and is in force at the commencement of this Act, shall be deemed to have been granted under the corresponding Section of this Act, and shall (unless previously cancelled, suspended, withdrawn, or surrendered under Chapter VI of this Act) remain in force for the period for which it was granted.
Received the assent on 13.12.1915, and assented to by the Viceroy and Governor-General on the 31.12.1915, vide Bihar and Orissa Gazette, dt. 19.01.1916. ?
The Act came into force on the 01.04.1916 so far as the district of Cuttack, Puri, Balasore, Sambalpur and Angul, vide Notification No. 2494, F. dt. 23.02.1916 by the Government of Bihar and Orissa in the Financial Department, published on Page 384, Part II of the Bihar and Orissa Gazette dt. 01.03.1916.
It has been extended to the district of Ganjam and Koraput from 01.02.1937 by Regulation No. VI of 1937 (The Orissa Laws Amendment Regulation 1937). ?
'Bihar and Orissa' was omitted by the Government of India (Adaptation of India Laws) Order, 1957. ?
Sub-section (4) was omitted by the Dangerous Drugs Act 2 of 1930. ?
Inserted by the Adaptation of Indian Laws Order, 1950. ?
Inserted by the Adaptation of Indian Laws Order, 1950. ?
Inserted by Act 17 of 1970. ?
Definition of 'Export' was substituted by Act 17 of 1970 for original Sub-sec. 10. ?
Substituted by ibid. ?
Substituted by ibid. ?
Substituted by ibid. ?
Substituted by Act 36 of 1975. ?
Inserted by Orissa Act 2 of 1999. ?
Substituted by the Dangerous Drugs Act, 11 of 1930. ?
Substituted by the Adaptation of Indian Laws Order, 1950. ?
For Notification See L.S.R.O.L., Vol. 1 Part VII. ?
Sub-sec. 11 was omitted by the Dangerous Drugs Act 2 of 1980, Sec. 4 and Schedule II. ?
Substituted by A.L.O., 1937. ?
Substituted by A.L.O. 1950. ?
(Provision supplemental to the definition of 'intoxicating drug'). Repealed by Sec. 40 and Schedule 11 of the Dangerous Drugs Act 2 of 1930, (which has been repealed by Act No. 61 of 1985) Narcotic Drugs and Psychotropic Substance Act, 1985 w.e.f. 16.09.85. ?
Substituted by A.L.O. 1950. ?
The words 'With the previous sanction of the Government of India' were repealed by the Devaluation Act, 38 of 1920. ?
For a notification declaring what shall be deemed to be 'country liquor' and 'foreign liquor' respectively. See Orissa L.S.R. and O. Vol.l, Pt. VII. ?
This proviso was omitted by the Adaptation of Indian Laws Order, 1937. ?
Substituted by A.L.O. 1950. ?
Substituted by A.LO. 1937 for 'excisable article'. ?
Substituted by A.LO. 1937 for 'excisable article'. ?
Repealed and re-enacted in 1934 and known as Indian Tariff Act XXXII. ?
See now the Cantonments Act 2 of 1924. ?
Substituted for 'Province' or 'Provincial' by A.L.O. 1950. ?
For notifications under Sub-sec. 2 of Sec. 7, Orissa L.S.R.O. Vol. I, Part VIII, PP-50-55. ?
Substituted by A.L.O. 1950. ?
Substituted for 'Province' or 'Provincial' by A.L.O. 1950. ?
Substituted for 'Servant of the Crown' by ALO. ?
Substituted for 'Servant of the Crown' by ALO. ?
Substituted by Act 10 of 1971. ?
Substituted for 'Province' or 'Provincial' by A.L.O. 1950. ?
Substituted for 'Servant of the Crown' by ALO. ?
Repealed by Orissa Act 17 of 1972. "Notwithstanding such repeal, all revisions filed under the aforesaid Sub-sec. which were pending before the Government on the date of commencement of this Act shall be continued and disposed of by the State Government, as if this Act had not come into force." ?
See Orissa Excise Rules. 1965 Chapter-II. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1937. ?
Substituted by A.L.O., (3rd Amendment) 1951. ?
Substituted by A.L.O., (3rd Amendment) 1951. ?
Substituted by A.L.O., (3rd Amendment) 1951. ?
Substituted by A.L.O., (3rd Amendment) 1951. ?
Omitted by A.L.O., 1937. ?
Substituted by A.L.O., 1937. ?
Substituted by A.L.O. 1950. ?
Omitted by the Devolution Act, 1920. ?
Substituted by A.L.O., 1937. ?
Substituted by A.L.O., 1937. ?
Substituted by A.L.O., 1937. ?
Omitted by A.L.O., 1937. ?
Substituted by A.L.O., 1937. ?
Substituted by A.L.O. 1950. ?
Substituted by A.L.O. 1950. ?
Substituted by A.L.O., 1937. ?
The words or any cocaine-yielding plant of the genus Earthy roxylon' were repealed by the Dangerous Drugs Act 2 of 1933. ?
Substituted by A.L.O. 1950. ?
Substituted by A.L.O. 1950. ?
Substituted by A.L.O. 1950. ?
Substituted by A.L.O. 1950. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by. Bihar and Orissa Excise (Orissa Amendment) Act, XXV of 1947. This Act is extended to all the partially excluded areas Notfn. No. 5343 R. 14.07.1947. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by ALO 1937. ?
Substituted by A.L.O. 1950. ? Section 20-A has been Inserted by Orissa Act 9 of 2000, Law Deptt. Notification No. 12364 dt. 4.10.2000, vide Orissa Gazette Extraordinary No. 1409/4.10.2000. ?
See the Cantonment Act, (Act II of 1924). ?
Substituted by A.L.O. 1937. ?
Substituted by A.L.O. 1950. ?
Inserted by Orissa Act 4 of 1971. ?
Substituted by Orissa Act 4 of 1971. ?
Inserted by Orissa Act 10 of 2006, vide E.O.G. No. 1261 dt. 08.09.2006. ?
Substituted by A.L.O. 1937. ?
See Orissa L.S.R. and O. Vol. I., Part VII. ?
Inserted by Orissa Act II of 1978. ?
Substituted by A.L.O. 1937. ?
Substituted by A.L.O. 1937. ?
Inserted by Orissa Act II of 1978. ?
Repealed by the Bihar & Orissa Excise (Amendment) Act 1 of 1928. ?
Repealed by ibid. ?
Repealed by ibid. ?
Repealed by the Bihar & Orissa Excise (Amendment) Act 1 of 1928. ?
Inserted by ibid. ?
Substituted by A.L.O. 1950. ?
Substituted by A.L.O. 1937. ?
Substituted by A.L.O. 1937. ?
Inserted by Orissa Act 2 of 1999. ?
Substituted by A.L.O. 1937. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1951. ?
Omitted by A.L.O., 1937. ?
Inserted by Orissa Act 15 of 1974. ?
Vide Sec. 3 of Act 15 of 1974. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1950. ?
Omitted by ibid. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O., 1950. ?
Renumbered by Act 17 of 1970. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O. 1971. ?
Inserted by A.L.O. 1937. ?
Substituted by A.L.O., 1950. ?
Substituted by A.L.O. 1937. ?
Inserted by A.L.O. 1937. ?
Inserted by Act 19 of 1971. ?
Inserted by A.L.O. 1937. ?
Inserted by A.L.O. 1937. ?
Inserted by Act 19 of 1971. ?
For notification under Secs. 36 & 38 (a) See L.S.R. & 0. Vol. I, P. VII. ?
Substituted by A.L.O., 1937. ?
For notification under Secs. 36 & 38 (a) See L.S.R. & 0. Vol. I, P. VII. ?
Substituted by A.L.O., 1937. ?
Substituted by A.L.O., 1937. ?
Inserted by Act 17 of 1970. ?
Substituted by Act 4 of 1971. ?
For notification under Secs. 36 & 38 (a) See L.S.R. & O. Vol. I, P. VII. ?
Substituted by A.L.O., 1950. ?
Inserted by Act, 10 of 1971. ?
Inserted by Act, 10 of 1971. ?
Inserted by Act, 10 of 1971. ?
Inserted by Act, 10 of 1971. ?
For notification under Secs. 36 & 38 (a) See L.S.R. & O. Vol. I, P. VII. ?
For notification under Secs. 36 & 38 (a) See L.S.R. & O. Vol. I, P. VII. ?
Inserted by the Dangerous Drugs Act 2 of 1930. ?
Printed in General Acts 1887-97, Edn. 1928, Vol. Ill, Page -337, as amended. ?
Printed in the General clauses Acts, 1873.-86-Edn. 1928, Page 238 as amended. Repealed by the Customs Act, 1962. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Inserted by A.L.O. 1937. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Substituted by A.L.O. 1950. ?
Substituted by Act 10 of 1971. ?
Substituted by Act 10 of 1971. ?
Inserted by Act 10 of 1971. ?
Inserted by Act 10 of 1971. ?
Inserted by Act 10 of 1971. ?
Substituted by Act 14 of 1976. ?
Substituted by Act 10 of 2006. ?
Substituted by Act 10 of 2006. ?
Substituted by Act 10 of 2006. ?
Substituted by Act 10 of 2006. ?
Substituted by Orissa Act 10 of 2006. ?
Inserted by ibid. ?
Substituted by Act 10 of 2006. ?
Substituted by A.L.O. 1937 for "exercisable article." ?
Substituted by A.L.O. 1937 for "exercisable article." ?
Substituted by A.L.O. 1937 for "exercisable article." ?
Substituted by A.L.O. 1937 for "exercisable article." ?
Substituted by Act 11 of 1978. ?
Substituted by Orissa Act 2 of 1999. ?
Substituted by Orissa Act 2 of 1999. ?
Substituted by Orissa Act 2 of 1999. ?
Substituted by Orissa Act 2 of 1999. ?
Omitted by ibid. ?
Substituted by Act 11 of 1978. ?
Substituted by Orissa Act 2 of 1999. ?
Substituted by Orissa Act No. 10 of 2006. ?
Substituted by Orissa Act No. 10 of 2006. ?
Substituted by Orissa Act No. 10 of 2006. ?
Substituted by A.L.O., 1937 for 'excisable article.' ?
Substituted by A.L.O., 1937 for 'excisable article.' ?
Substituted by Orissa Act No. 2 of 1999. ?
Substituted by Orissa Act 10 of 2006. ?
Substituted by Orissa Act 10 of 2006. ?
Substituted by Orissa Act 10 of 2006. ?
Substituted by Orissa Act 10 of 2006. ?
Insertion by ibid. ?
Substitued by Orissa ordinance No. 2 of 1999. ?
Substitued by Orissa Act 10 of 2006. ?
Substitued by Orissa Act 10 of 2006. ?
Substitued by Orissa Act 10 of 2006. ?
Substituted for "any child or woman" by the Bihar and Orissa Excise (Amendment) Act 1 of 1928. ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted for the word 'child' by Bihar & Orissa Excise (Amendment) Act 8 of 1928; Section 6(a). ?
Substituted by Act 41 of 1976, for "eighteen". ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted vide Orissa Act 10 of 2006. ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted vide Orissa Act 10 of 2006. ?
Substituted vide Orissa Act 10 of 2006. ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by Orissa Act No. 10 of 2006. ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1950, for "Provincial Government." ?
Substituted by Orissa Act No. 10 of 2006. ?
Substituted by Orissa Act No. 10 of 2006. ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for 'excisable article.' ?
The words 'other than cocaine were repealed by the Dangerous Drugs Act 2 of 1930. ?
Substituted by A.L.O., 1950, for "Provincial Government." ?
Substituted by Orissa Act 2 of 1999. ?
Printed in the Bengal Code. Vol. Ill, 1913. 15th Edn., Page 625. ?
Substituted by A.L.O., 1950, for "excisable article." ?
Substituted by A.L.O., 1950, for "excisable article." ?
Substituted by A.L.O., 1950, for "excisable article." ?
Substituted by A.L.O., 1950, for "excisable article." ?
Substituted by A.L.O., 1950, for "Provincial Government." ?
Inserted by Act 10 of 1971. ?
Substituted by A.L.O. 1950, for "Provincial Government" ?
For a notification under Section 69 (c), Section 74 and Section 79 (5) declaring that any Excise Officer not below the rank of Sub-Inspector may exercise the powers : See L.S.R. & O. Vol. I, P. VII. ?
Substituted by A.L.O. 1950, for "Provincial Government" ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O. 1950, for "Provincial Government" ?
Substituted by A.L.O. 1950, for "Provincial Government" ?
Substituted by A.L.O. 1937. for "excisable article". ?
Substituted by A.L.O., 1950 for "Provincial Government". ?
See Orissa L.S.R. & O. Vol. I. Page VII. ?
Substituted by A.L.O. 1937, for "excisable article". ?
For a notification under Sec. 77(2) or Sec. 78(a) See I.S.R. and O. Vol. I. P. VII. ?
Substituted by A.L.O., 1950, for "Provincial Government". ?
Substituted by Orissa Act No. 10 of 2006. ?
For a notification under Sec. 77(2) or Sec. 78(a) See I.S.R. and O. Vol. I. P. VII. ?
Substituted by A.L.O., 1950, for "Provincial Government". ?
Substituted by Orissa Act No. 10 of 2006. ?
Substituted by Orissa Act No. 10 of 2006. ?
Omitted by Orissa Act No. 10 of 2006. ?
Substituted by A.L.O., 1951 (3rd Amendment). ?
Substituted by Orissa Act No. 10 of 2006. ?
Inserted by Orissa Act No. 10 of 2006. ?
Omitted by Orissa Act No. 10 of 2006. ?
Omitted by Orissa Act No. 10 of 2006. ?
Omitted by Orissa Act No. 10 of 2006. ?
Substituted by A.I.O. 1950 for "Provincial Government." ?
For rules See L.S.R. & 0. Vol. I.P VII. ?
Substituted by A.I.O. 1950 for "Provincial Government." ?
Substituted by A.L.O. 1937, for "excisable article." ?
Substituted by A.L.O. 1937, for "excisable article." ?
Substituted by A.L.O. 1937, for "excisable article." ?
Substituted by A.L.O. 1937, for "excisable article." ?
Substituted by A.L.O. 1937, for "excisable article." ?
Substituted by A.L.O. 1937, for "excisable article." ?
Substituted by A.L.O. 1937, for "excisable article." ?
Inserted by Act 10 of 1971. ?
As to procedure for previous publication, See Section 26 of Bihar & Orissa General Clauses Act, 1 of 1937. ?
Substituted by A.L.O., 1950, for "Provincial Government". ?
For the rules made, see the Board's Excise Rules, 1965. ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1951; (3rd Amendment). ?
Substituted by A.L.O., 1950; for "all the Provices of India". ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Omitted by Act 17 of 1970. ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Substituted by A.L.O., 1937, for "excisable article." ?
Omitted by Act 17 of 1970. ?
Vide Act 17 of 1970 & Act 10 of 1971. ?
Vide Orissa Act No. 10 of 1971. ?
Substituted by A.L.O. 1937, for "exisable article." ?
Substituted by A.L.O. 1950 for "Provincial Government." ?
Substituted by Act No. 17 of 1980. ?
Substituted by A.L.O. 1950 for "Provincial Government." ?
Substituted by Act No. 17 of 1980. ?
Substituted by A.L.O. 1950 for "Provincial Government." ?
Substituted by A.L.O. 1950 for "Provincial Government." ?
Substituted by A.L.O. 1950 for "Provincial Government." ?
Substituted by A.L.O. 1950 for "Provincial Government." ?
Repealed and reenacted by the Municipal Act-1950. ?
Substituted by Act No. 17 of 1980. ?
Printed in the Bengal Code Edn. 1913, 15 Vol. III. ?
Substituted by A.L.O. 1950 for "Provincial Government." ?
See the Bihar and Orissa General Clauses Act of 1971. ?

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