THE CENTRAL PROVINCES AND BERAR TOBACCO ACT, 1939

 

[Act No. 08 of 1939]

 

[02nd June, 1939]

PREAMBLE

Whereas it is expedient to regulate the sale of tobacco;

It is hereby enacted as follows:--

Section 1 - Short title, extent, commencement and duration

(1)     This Act may be cited as the Central Provinces and Berar Tobacco Act, 1939.

(2)     It extends to the whole of [1][Mahakoshal).

(3)     It shall come into force on such date[2] as the State Government may, by notification, direct [3][xxx].

Section 2 - Definitions

[4][In this Act, unless there is anything repugnant in the subject or context,-

(a)      the expression "Excise Commissioner" shall have the meaning assigned to it in the Central Provinces and Berar Excise Act, 1915;

(b)      "annual turnover'' means the aggregate amount for which tobacco is sold, whether for cash or for deferred payment or other valuable consideration in the previous year ending with the 30th September, or, if accounts are kept according to the Diwali year, in the previous year ending with the Diwali;

(c)      "daily output" means the average daily output of bidis, cigars or cigarettes manufactured in the previous year ending with the 30th September, or, if accounts are kept according to the Diwali year, in the previous year ending with the Diwali;

(d)      "dear means to sell, wholesale or retail, or expose or keep for wholesale or retail sale;

(e)      "grower" means a person who by himself or with the aid of members of his family or by his servants, agents or tenants grows tobacco;

(f)       "hawker" means a person who deals retail in tobacco and who goes from place or from house to house exposing for sale or selling tobacco and includes a person who deals retail in tobacco, who carries or can carry his goods on his person and who does not keep a shop or a stall;

(g)      "prescribed" means prescribed by rules made under this Act;

(h)     "recorded population" means population recorded at the latest census;

(i)       "retail dealer" means a person who deals in retail sale of tobacco;

(j)       "retail sale" means a sale other than a wholesale sale and includes the supply of tobacco by a club to its members on payment of a price, fee or subscription;

(k)      "shop'' means a shop with fixed premises but does not include a godown;

(l)       ''stall'' means a shop which is movable although it may be temporarily fixed;

(m)    "Superior tobacco" means cigars, cigarettes and manufactured tobacco ready for rolling cigarettes or for use in pipes;

(n)     "tobacco" includes bidis, cigarettes and cigars, the lead, stalks and stem of the tobacco plant and any preparation or mixture of tobacco;

(o)      "Wholesale dealer" means a person who deals in wholesale sale of tobacco;

(p)      "Wholesale sale" means a sale to traders in a commodity for the purpose of trade.

Section 3 - Prohibition to deal with licensee

[5][No person other than a retail dealer in a village with a recorded population of 2,000 or less than 2000 or a hawker shall deal in tobacco except under a licence and in accordance with the terms and conditions there of:

Provided that this section shall not apply to--

(I)      grower who deals in tobacco (other than bidis, cigarettes, cigars and any preparation or mixture of tobacco) grown by him; and

(II)     an agent or a servant who offers for sale or delivers tobacco to customers on behalf of a wholesale dealer.)

Section 4 - Grant of licences on payment of fees

(1)     [6][The [7][Collector] may, on the application of any person who deals in tobacco, grant to such person a licence or renew a licence granted to such person in the prescribed form and subject to such conditions as may be prescribed,

(2)     A licence granted or renewed under sub-section (1) shall expire on the 30th September following the date of its grant or renewal.

(3)     Every licence shall be granted or renewed on payment of fees specified in the Schedule in such manner as may be prescribed:

Provided that in the case of a licence to be granted on or after the 1st April, the fees in respect thereof shall be half of the fees specified for it in the Schedule.]

[8][4-A. Licence fees in the case of wholesale dealers not having done business in the previous year.-

A wholesale dealer whose annual turnover or whose daily output cannot be, determined by reason of his not having done business in the previous year ending the 30th September, or, of accounts are kept according to the Diwali year, in the previous year ending with the Diwali, shall pay for a licence such fees and in such manner as may be prescribed.]

4-B. Amendment of licences.-

If during the currency of his licence a licensee desires to change his place of business his licence shall be amended on payment of such fees as may be prescribed.

4-C. Burden of Proof-

Where the amount of fees for a licence depends upon the annual turnover or daily Output, the burden of proof regarding the amount of such turnover or the quantity of such output shall lie on the person making an application for a licence. If evidence is not produced to the satisfaction of the [9][Collector] within a reasonable time the amount of fees payable by such person shall be fixed by the [10][Collector] in his discretion.

4-D. Retail sale by wholesale licences permitted.-

A person holding a licence for dealing wholesale in tobacco at a shop or stall may deal retail at that shop or stall without a separate licence for dealing retail.]

Section 5 - Suspension or cancellation of licences

(1)     The [11][Collector] may suspend or cancel a licence granted [12][or renewed] under section 4,--

(1)     if any fee payable in respect of such licence is not duty paid; or

(2)     if there is any breach by the licensee or by his agent or servant or by any one acting with his express or implied permission on his behalf of any of the conditions attached to his licence,

(2)     The licensee shall not be entitled to any compensation for its suspension or cancellation under sub-section (1).

(3)     The [13][Collector] may accept from the licensee a sum of money not exceeding twice the fee payable by him in lieu of the suspension or cancellation of his licence under sub-section (1).

Section 6 - Functions of Excise Commissioner

The Excise Commissioner shall, subject to the control of the State Government, superintendent the administration of this Act.

Section 7 - Functions of Collectors

Subject to the control and direction of the Excise Commissioner and the orders of the State Government, the Deputy Commissioners are charged with the carrying out of the provisions of this Act.

Section 8 - Transfer of powers and duties to other officers

The State Government or, subject to the orders of the State Government, the Excise Commissioner may invest any officer with such powers and impose upon him such duties under this Act, as the State Government or the Excise Commissioner, as the case may be, may deem fit and any such officer shall thereupon exercise the said powers and discharge the said duties,

Section 9 - Issue of warrants

(1)     Any [Collector] or Magistrate of the first or second class or other officer authorized by the State Government in that behalf may issue a warrant,-

(1)     for the arrest of any person whom he has reason to believe to have committed an offence punishable under this Act, or

(2)     for the search, whether by day or by night, of any building, vessel, vehicle or place in which he has reason to believe that any tobacco is sold or is exposed or kept for sale in contravention of the provisions of this Act.

(2)     All warrants issued under this section shall be executed in accordance with the provisions of the Code of Criminal Procedure, 1898 [14][x x x] by police officer or, if the officer is using the warrant deems fit, by any other person.

Section 10 - Power of entry, search, seizure and detention

Any officer who is empowered under section 9 may-

(a)      enter and search, at any time, by day or by night, any building, vessel, vehicle or place in which he has reason to believe that any tobacco in respect of which an offence punishable under this Act has been committed is kept or concealed;

(b)      seize such tobacco and any article which he has reason to believe was used in the commission of such offence; and ;

(c)      detail and arrest any person whom he has reason to believe to be guilty of any offence punishable under this Act;

Section 11 - Duty of officials of other departments to assist

Every official employed by the State Government, by any local body, or by the Court of Wards, every village headman, village accountant and village watchman shall give immediate information or of the intention or preparation to commit any offence punishable under this Act which may come to his knowledge , and such official, headman, accountant or watchman shall take 11 reasonable measures in his power to prevent the commission of any such offence which he may know or has reason to believe is about or likely to be committed.

Section 12 - Investigation of offences

(1)     Every officer of the Excise or Revenue Department not below such rank as the State Government may, by notification, determine, shall, within the area for which he is appointed, have power to investigate all offences punishable under this Act.

(2)     Every such officer shall in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898 [15][x x x] upon an officer in charge of a police station for the investigation of a cognizable offence.

Section 13 - Punishment for breach of section 3

Whoever contravenes the provisions of section 3, shall, on conviction, be punishable with fine which may extend to five hundred rupees.

Section 14 - Punishment for vexatious search or arrest

Any officer exercising powers under this Act, who,--

(1)     without reasonable ground of suspicion, enters or searches, or causes to be entered or searched, any building vessel, vehicle or place; or

(2)     vexatiously and unnecessarily seizes the property of any person on the pretence of seizing or searching for any tobacco in respect of which an offence punishable under this Act has been committed or any other article used in the commission of such offence; or

(3)     vexatiously and unnecessarily detains, searches or arrests any person, shall on conviction be punishable with fine which may extend to five hundred rupees.

Section 15 - Payment of licence fees by convicted persons

(1)     When any person is convicted of an offence under section 13 of contravening the provisions of section 3, the Magistrate may direct that such person shall pay, in addition to the fine imposed on him, such fees as would have been payable for taking out a licence.

(2)     Any fees payable under sub-section (1) may be recovered as an arrear of land revenue.

Section 16 - Power to compound offences

(1)     The [Collector] may accept from any person who has committed an offence under this Act, by way of composition of such offence, a sum of money not exceeding twice the fee payable by him.

(2)     On the payment of such # sum of money to the Deputy Commissioner, the accused person shall be discharged, the property seized, if any, shall be released and no further proceeding shall be taken against such person or property in respect of such offence.

Section 17 - Cognizance of offences

(1)     No Magistrate shall take cognizance of any offence punishable under this Act, except upon the complaint or reports of the Deputy Commissioner or any officer appointed by him in that behalf.

(2)     Except with the sanction of the State Government, ho Magistrate shall take cognizance of any offence punishable under this Act, unless the prosecution is instituted within six months from the date on which the offence is alleged to have been committed.

Section 18 - Application Of Criminal Procedure Code

Save as in this Act otherwise Expressly provided, the provisions of the Code of Criminal Procedure, 1898, [16][xxx] relating to arrests, detentions in custody, searches, summonses, warrants of arrests, search warrants, the production of persons arrested, and the disposal of things seized shall apply, as far as may be, to ab action taken in these respects under this Act.

Section 19 - Protection of persons acting in good faith and limitation of suits and prosecutions

(1)     No suits, prosecution or other legal proceedings shall be instituted against any person for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

(2)     No suit shall be instituted against the Government and no prosecution or suit shall be instituted against any person in respect of anything done, or intended to be done, under this Act, unless the suit or prosecution has been instituted within four months from the date of the Act complained of.

Section 20 - Appeals and revisions

(1)     Any person aggrieved by any order under this Act may appeal

1. to the Excise Commissioner, if such order is passed by the [Collector], and

2. to the [Collector,] if such order is passed by an officer exercising powers under this Act and subordinate to him.

(2)     Every appeal shall be filed within such time as may be prescribed.

(3)     Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (4)v be final.

(4)     The State Government or the Excise Commissioner, may, at any time, call for arid examine the record of any order of, or the proceedings recorded by, any officer for the purpose of satisfying itself or himself as to the legality or propriety of such order passed by; or as to the regularity of such proceedings of, such officer and may pass such order in reference thereto as it or he thinks fit.

Section 20A.

[x x x][17]

Section 21 - Power to make rules

(1)     The State Government may make rules to carry out all or any of the purposes of this Act not inconsistent therewith.

(2)     In particular and without prejudice to the generality of the foregoing power, the State Government may make rules,--

(1)     providing for all matters which are required to be prescribed under this Act;

(2)     prescribing the manner in which fees shall be paid;

[18][(b- l) exempting from the provisions of section 3 any person or class of persons unable to pay licence fees;

[19][(b-2) providing for the conditions subject to which the fees paid under this Act or part thereof maybe refunded;

(b-3) providing for the procedure for claiming refund of the fees paid under this Act or part thereof];

(3)     regulating the powers and duties to be exercised or performed by officers under section 8;

(4)     Prescribing the limits of any town or village in which fees shall be levied.

(3)     In making any rule, the State Government may direct that a breach thereof shall be punishable with fine which may extend to fifty rupees, and, where the breach is a continuing one, with further fine which may extend to ten rupees for every^ day after the first during which the breach has been persisting in

 

[20][SCHEDULE]

[SECTION-4]

Fees for the grant renewal of a license to a wholesale dealer.

(a)      A wholesale dealer who is not a manufacturer and whose annual turnover,--

(i)       does riot exceed ] Rs. 1,500- Fees Rs. 10,

(ii)      exceeds Rs. 1,500 but does riot exceed Rs. 5,000-Fees Rs. 25,

(iii)     exceeds Rs. 5,000 but does not exceed Rs. 10,000-Fees Rs. 50,

(iv)    exceeds Rs. 10,000 but does riot exceed Rs. 17,500-Fees Rs. 75,

(v)      exceeds Rs. 17,500 but does not exceed Rs. 25,000-Fees Rs. 100,

(vi)    exceeds Rs. 25,000- Fees Rs. 125:

Provided that the fees shall not be less than those payable if the dealer has been a retail dealer.

Explanation-In the case of; a wholesale dealer who is riot a manufacturer and who deals wholesale in tobacco at more than one shop or stall at any one time, the fees payable by him, shall be the fees according to the amount of turnover relating to each shop or stall.

(b)      A wholesale dealer who is a manufacturer of bidis, cigars or cigarettes and whose daily output,--

(i)       does not exceed 5,000- Fees Rs. 10,

(ii)      exceeds 5,000 but does not exceed 20,000-Fees Rs- 25.

(iii)     exceeds 20,000 but does not exceed 40,000-Fees Rs. 50,

(iv)    exceeds 40,000 but does not exceed 70,000-Fees Rs, 75,

(v)      exceeds 70,000 but does not exceed 1,00,000-Fees Rs. 100

(vi)    exceeds 1,00,000 -Fees Rs, 125.

(c)      A wholesale dealer who is a manufacturer of bidis, cigars or cigarettes and other tobacco shall pay fees in accordance with clause (b) in respect of bidis, cigars or cigarettes and in accordance with clause (a) in respect of other tobacco:

Provided that the maximum fees payable by him shall not exceed Rs. 125.

(d)      A wholesale dealer who is a manufacturer and who deals wholesale in bidis, cigars or cigarettes and other tobacco manufactured not only by him but by others also shall pay fees not exceeding Rs. 125 to be fixed by the Deputy Commissioner under clauses (a), (b) and (c) conjunctively or disjunctively.

(e)      The fees in clauses (b), (c) and (d) shall be for each shop or stall where the wholesale dealer deals in bidis, cigars, cigarettes or other tobacco:

Provided that the wholesale dealer shall pay an additional fees Rs. 10 for each place of manufacture other than the, shop or stall where he deals in bidis, is carried on without the assistance of hired labour either on daily or piece rates. Fees for the grant or renewal of a licence to a retail dealer

(a)      A retail dealer in,--

(1)     a village with a recorded population of more than 2000 and not more than 5,000-Fees Rs. 5.

(2)     a village or town with a recorded population of over 5,000-in respect of stall-Fees Rs. 5.

(b)      in respect of a shop the: annual, rental value of which,--

(1)     a compartment of a railway train-Fees Rs. 10;]

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THE CENTRAL PROVINCES AND BERAR TOBACCO ACT, 1939

 

[Act No. 08 of 1939]

 

[02nd June, 1939]

PREAMBLE

Whereas it is expedient to regulate the sale of tobacco;

It is hereby enacted as follows:--

Section 1 - Short title, extent, commencement and duration

(1)     This Act may be cited as the Central Provinces and Berar Tobacco Act, 1939.

(2)     It extends to the whole of [1][Mahakoshal).

(3)     It shall come into force on such date[2] as the State Government may, by notification, direct [3][xxx].

Section 2 - Definitions

[4][In this Act, unless there is anything repugnant in the subject or context,-

(a)      the expression "Excise Commissioner" shall have the meaning assigned to it in the Central Provinces and Berar Excise Act, 1915;

(b)      "annual turnover'' means the aggregate amount for which tobacco is sold, whether for cash or for deferred payment or other valuable consideration in the previous year ending with the 30th September, or, if accounts are kept according to the Diwali year, in the previous year ending with the Diwali;

(c)      "daily output" means the average daily output of bidis, cigars or cigarettes manufactured in the previous year ending with the 30th September, or, if accounts are kept according to the Diwali year, in the previous year ending with the Diwali;

(d)      "dear means to sell, wholesale or retail, or expose or keep for wholesale or retail sale;

(e)      "grower" means a person who by himself or with the aid of members of his family or by his servants, agents or tenants grows tobacco;

(f)       "hawker" means a person who deals retail in tobacco and who goes from place or from house to house exposing for sale or selling tobacco and includes a person who deals retail in tobacco, who carries or can carry his goods on his person and who does not keep a shop or a stall;

(g)      "prescribed" means prescribed by rules made under this Act;

(h)     "recorded population" means population recorded at the latest census;

(i)       "retail dealer" means a person who deals in retail sale of tobacco;

(j)       "retail sale" means a sale other than a wholesale sale and includes the supply of tobacco by a club to its members on payment of a price, fee or subscription;

(k)      "shop'' means a shop with fixed premises but does not include a godown;

(l)       ''stall'' means a shop which is movable although it may be temporarily fixed;

(m)    "Superior tobacco" means cigars, cigarettes and manufactured tobacco ready for rolling cigarettes or for use in pipes;

(n)     "tobacco" includes bidis, cigarettes and cigars, the lead, stalks and stem of the tobacco plant and any preparation or mixture of tobacco;

(o)      "Wholesale dealer" means a person who deals in wholesale sale of tobacco;

(p)      "Wholesale sale" means a sale to traders in a commodity for the purpose of trade.

Section 3 - Prohibition to deal with licensee

[5][No person other than a retail dealer in a village with a recorded population of 2,000 or less than 2000 or a hawker shall deal in tobacco except under a licence and in accordance with the terms and conditions there of:

Provided that this section shall not apply to--

(I)      grower who deals in tobacco (other than bidis, cigarettes, cigars and any preparation or mixture of tobacco) grown by him; and

(II)     an agent or a servant who offers for sale or delivers tobacco to customers on behalf of a wholesale dealer.)

Section 4 - Grant of licences on payment of fees

(1)     [6][The [7][Collector] may, on the application of any person who deals in tobacco, grant to such person a licence or renew a licence granted to such person in the prescribed form and subject to such conditions as may be prescribed,

(2)     A licence granted or renewed under sub-section (1) shall expire on the 30th September following the date of its grant or renewal.

(3)     Every licence shall be granted or renewed on payment of fees specified in the Schedule in such manner as may be prescribed:

Provided that in the case of a licence to be granted on or after the 1st April, the fees in respect thereof shall be half of the fees specified for it in the Schedule.]

[8][4-A. Licence fees in the case of wholesale dealers not having done business in the previous year.-

A wholesale dealer whose annual turnover or whose daily output cannot be, determined by reason of his not having done business in the previous year ending the 30th September, or, of accounts are kept according to the Diwali year, in the previous year ending with the Diwali, shall pay for a licence such fees and in such manner as may be prescribed.]

4-B. Amendment of licences.-

If during the currency of his licence a licensee desires to change his place of business his licence shall be amended on payment of such fees as may be prescribed.

4-C. Burden of Proof-

Where the amount of fees for a licence depends upon the annual turnover or daily Output, the burden of proof regarding the amount of such turnover or the quantity of such output shall lie on the person making an application for a licence. If evidence is not produced to the satisfaction of the [9][Collector] within a reasonable time the amount of fees payable by such person shall be fixed by the [10][Collector] in his discretion.

4-D. Retail sale by wholesale licences permitted.-

A person holding a licence for dealing wholesale in tobacco at a shop or stall may deal retail at that shop or stall without a separate licence for dealing retail.]

Section 5 - Suspension or cancellation of licences

(1)     The [11][Collector] may suspend or cancel a licence granted [12][or renewed] under section 4,--

(1)     if any fee payable in respect of such licence is not duty paid; or

(2)     if there is any breach by the licensee or by his agent or servant or by any one acting with his express or implied permission on his behalf of any of the conditions attached to his licence,

(2)     The licensee shall not be entitled to any compensation for its suspension or cancellation under sub-section (1).

(3)     The [13][Collector] may accept from the licensee a sum of money not exceeding twice the fee payable by him in lieu of the suspension or cancellation of his licence under sub-section (1).

Section 6 - Functions of Excise Commissioner

The Excise Commissioner shall, subject to the control of the State Government, superintendent the administration of this Act.

Section 7 - Functions of Collectors

Subject to the control and direction of the Excise Commissioner and the orders of the State Government, the Deputy Commissioners are charged with the carrying out of the provisions of this Act.

Section 8 - Transfer of powers and duties to other officers

The State Government or, subject to the orders of the State Government, the Excise Commissioner may invest any officer with such powers and impose upon him such duties under this Act, as the State Government or the Excise Commissioner, as the case may be, may deem fit and any such officer shall thereupon exercise the said powers and discharge the said duties,

Section 9 - Issue of warrants

(1)     Any [Collector] or Magistrate of the first or second class or other officer authorized by the State Government in that behalf may issue a warrant,-

(1)     for the arrest of any person whom he has reason to believe to have committed an offence punishable under this Act, or

(2)     for the search, whether by day or by night, of any building, vessel, vehicle or place in which he has reason to believe that any tobacco is sold or is exposed or kept for sale in contravention of the provisions of this Act.

(2)     All warrants issued under this section shall be executed in accordance with the provisions of the Code of Criminal Procedure, 1898 [14][x x x] by police officer or, if the officer is using the warrant deems fit, by any other person.

Section 10 - Power of entry, search, seizure and detention

Any officer who is empowered under section 9 may-

(a)      enter and search, at any time, by day or by night, any building, vessel, vehicle or place in which he has reason to believe that any tobacco in respect of which an offence punishable under this Act has been committed is kept or concealed;

(b)      seize such tobacco and any article which he has reason to believe was used in the commission of such offence; and ;

(c)      detail and arrest any person whom he has reason to believe to be guilty of any offence punishable under this Act;

Section 11 - Duty of officials of other departments to assist

Every official employed by the State Government, by any local body, or by the Court of Wards, every village headman, village accountant and village watchman shall give immediate information or of the intention or preparation to commit any offence punishable under this Act which may come to his knowledge , and such official, headman, accountant or watchman shall take 11 reasonable measures in his power to prevent the commission of any such offence which he may know or has reason to believe is about or likely to be committed.

Section 12 - Investigation of offences

(1)     Every officer of the Excise or Revenue Department not below such rank as the State Government may, by notification, determine, shall, within the area for which he is appointed, have power to investigate all offences punishable under this Act.

(2)     Every such officer shall in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898 [15][x x x] upon an officer in charge of a police station for the investigation of a cognizable offence.

Section 13 - Punishment for breach of section 3

Whoever contravenes the provisions of section 3, shall, on conviction, be punishable with fine which may extend to five hundred rupees.

Section 14 - Punishment for vexatious search or arrest

Any officer exercising powers under this Act, who,--

(1)     without reasonable ground of suspicion, enters or searches, or causes to be entered or searched, any building vessel, vehicle or place; or

(2)     vexatiously and unnecessarily seizes the property of any person on the pretence of seizing or searching for any tobacco in respect of which an offence punishable under this Act has been committed or any other article used in the commission of such offence; or

(3)     vexatiously and unnecessarily detains, searches or arrests any person, shall on conviction be punishable with fine which may extend to five hundred rupees.

Section 15 - Payment of licence fees by convicted persons

(1)     When any person is convicted of an offence under section 13 of contravening the provisions of section 3, the Magistrate may direct that such person shall pay, in addition to the fine imposed on him, such fees as would have been payable for taking out a licence.

(2)     Any fees payable under sub-section (1) may be recovered as an arrear of land revenue.

Section 16 - Power to compound offences

(1)     The [Collector] may accept from any person who has committed an offence under this Act, by way of composition of such offence, a sum of money not exceeding twice the fee payable by him.

(2)     On the payment of such # sum of money to the Deputy Commissioner, the accused person shall be discharged, the property seized, if any, shall be released and no further proceeding shall be taken against such person or property in respect of such offence.

Section 17 - Cognizance of offences

(1)     No Magistrate shall take cognizance of any offence punishable under this Act, except upon the complaint or reports of the Deputy Commissioner or any officer appointed by him in that behalf.

(2)     Except with the sanction of the State Government, ho Magistrate shall take cognizance of any offence punishable under this Act, unless the prosecution is instituted within six months from the date on which the offence is alleged to have been committed.

Section 18 - Application Of Criminal Procedure Code

Save as in this Act otherwise Expressly provided, the provisions of the Code of Criminal Procedure, 1898, [16][xxx] relating to arrests, detentions in custody, searches, summonses, warrants of arrests, search warrants, the production of persons arrested, and the disposal of things seized shall apply, as far as may be, to ab action taken in these respects under this Act.

Section 19 - Protection of persons acting in good faith and limitation of suits and prosecutions

(1)     No suits, prosecution or other legal proceedings shall be instituted against any person for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

(2)     No suit shall be instituted against the Government and no prosecution or suit shall be instituted against any person in respect of anything done, or intended to be done, under this Act, unless the suit or prosecution has been instituted within four months from the date of the Act complained of.

Section 20 - Appeals and revisions

(1)     Any person aggrieved by any order under this Act may appeal

1. to the Excise Commissioner, if such order is passed by the [Collector], and

2. to the [Collector,] if such order is passed by an officer exercising powers under this Act and subordinate to him.

(2)     Every appeal shall be filed within such time as may be prescribed.

(3)     Every order passed in appeal under this section shall, subject to the powers of revision conferred by sub-section (4)v be final.

(4)     The State Government or the Excise Commissioner, may, at any time, call for arid examine the record of any order of, or the proceedings recorded by, any officer for the purpose of satisfying itself or himself as to the legality or propriety of such order passed by; or as to the regularity of such proceedings of, such officer and may pass such order in reference thereto as it or he thinks fit.

Section 20A.

[x x x][17]

Section 21 - Power to make rules

(1)     The State Government may make rules to carry out all or any of the purposes of this Act not inconsistent therewith.

(2)     In particular and without prejudice to the generality of the foregoing power, the State Government may make rules,--

(1)     providing for all matters which are required to be prescribed under this Act;

(2)     prescribing the manner in which fees shall be paid;

[18][(b- l) exempting from the provisions of section 3 any person or class of persons unable to pay licence fees;

[19][(b-2) providing for the conditions subject to which the fees paid under this Act or part thereof maybe refunded;

(b-3) providing for the procedure for claiming refund of the fees paid under this Act or part thereof];

(3)     regulating the powers and duties to be exercised or performed by officers under section 8;

(4)     Prescribing the limits of any town or village in which fees shall be levied.

(3)     In making any rule, the State Government may direct that a breach thereof shall be punishable with fine which may extend to fifty rupees, and, where the breach is a continuing one, with further fine which may extend to ten rupees for every^ day after the first during which the breach has been persisting in

 

[20][SCHEDULE]

[SECTION-4]

Fees for the grant renewal of a license to a wholesale dealer.

(a)      A wholesale dealer who is not a manufacturer and whose annual turnover,--

(i)       does riot exceed ] Rs. 1,500- Fees Rs. 10,

(ii)      exceeds Rs. 1,500 but does riot exceed Rs. 5,000-Fees Rs. 25,

(iii)     exceeds Rs. 5,000 but does not exceed Rs. 10,000-Fees Rs. 50,

(iv)    exceeds Rs. 10,000 but does riot exceed Rs. 17,500-Fees Rs. 75,

(v)      exceeds Rs. 17,500 but does not exceed Rs. 25,000-Fees Rs. 100,

(vi)    exceeds Rs. 25,000- Fees Rs. 125:

Provided that the fees shall not be less than those payable if the dealer has been a retail dealer.

Explanation-In the case of; a wholesale dealer who is riot a manufacturer and who deals wholesale in tobacco at more than one shop or stall at any one time, the fees payable by him, shall be the fees according to the amount of turnover relating to each shop or stall.

(b)      A wholesale dealer who is a manufacturer of bidis, cigars or cigarettes and whose daily output,--

(i)       does not exceed 5,000- Fees Rs. 10,

(ii)      exceeds 5,000 but does not exceed 20,000-Fees Rs- 25.

(iii)     exceeds 20,000 but does not exceed 40,000-Fees Rs. 50,

(iv)    exceeds 40,000 but does not exceed 70,000-Fees Rs, 75,

(v)      exceeds 70,000 but does not exceed 1,00,000-Fees Rs. 100

(vi)    exceeds 1,00,000 -Fees Rs, 125.

(c)      A wholesale dealer who is a manufacturer of bidis, cigars or cigarettes and other tobacco shall pay fees in accordance with clause (b) in respect of bidis, cigars or cigarettes and in accordance with clause (a) in respect of other tobacco:

Provided that the maximum fees payable by him shall not exceed Rs. 125.

(d)      A wholesale dealer who is a manufacturer and who deals wholesale in bidis, cigars or cigarettes and other tobacco manufactured not only by him but by others also shall pay fees not exceeding Rs. 125 to be fixed by the Deputy Commissioner under clauses (a), (b) and (c) conjunctively or disjunctively.

(e)      The fees in clauses (b), (c) and (d) shall be for each shop or stall where the wholesale dealer deals in bidis, cigars, cigarettes or other tobacco:

Provided that the wholesale dealer shall pay an additional fees Rs. 10 for each place of manufacture other than the, shop or stall where he deals in bidis, is carried on without the assistance of hired labour either on daily or piece rates. Fees for the grant or renewal of a licence to a retail dealer

(a)      A retail dealer in,--

(1)     a village with a recorded population of more than 2000 and not more than 5,000-Fees Rs. 5.

(2)     a village or town with a recorded population of over 5,000-in respect of stall-Fees Rs. 5.

(b)      in respect of a shop the: annual, rental value of which,--

(1)     a compartment of a railway train-Fees Rs. 10;]