NAGALAND EXCISE ACT, 1967 THE NAGALAND EXCISE ACT, 1967 [Act No. 07 of 1967] [8th September, 1967] An Act to impose excise duty on alcoholic
liquor and intoxicating drugs. Whereas
the previous sanction, of the President of India has been obtained under the
proviso to Article 304 (b) of the Constitution of India; It is
hereby enacted in the Eighteenth Year of Republic of India as follows:-- (1)
This Act may be called the Nagaland Excise
Act, 1967. (2)
It shall come into force oil such date as the
State Government may, by notification, appoint in this behalf. (3)
It extends to the whole of Nagaland. In this
Act, unless there is anything repugnant in the subject or context:-- 'Beer'.--(1)
'Beer' includes ale, stout, port, and all other fermented liquor usually made
from malt; 'To
bottle'--(2) 'To bottle' means to transfer liquor from a cask or other vessel
to a bottle or other receptacle, whether any process of rectification be
employed or not, and includes re-bottling; Club.--(3)
'Club' means a society of persons associated together for social intercourse,
for the promotion of politics, sports, art, science, literature, or for any
purpose except the acquisition of gain, and whether the same be registered
under the Indian Companies Act. 1956, (1 of 1956) the Co-operative Societies
Act, 1912, (II of 1912) the Societies Registration Act, 1860, (XXI of 1860) or
otherwise incorporated, or not; Collected--(4)
'Collector' includes a Deputy Commissioner and in any provision of this Act
includes also any officer whom the State Government may by notification,
declare or appoint to be a Collector for the purposes of that provision; 'Denaturant'--(5)
'Denaturant' means any substance prescribed by rule made in this behalf under
this Act for admixture with spirit in order to render the mixture unfit for
human consumption, whether as a beverage, or internally, as a medicine; 'To
denature denatured spirit'--(6) '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 (m) of sub-section (2) of section 36; and 'denatured
spirit' means spirit so mixed; Deputy
Commissioner.--(7) 'Deputy Commissioner' means the Chief Officer-in-charge of
the revenue administration of a District. Excisable
Articles.--(8) 'Excisable article' means:-- (a)
any liquor for human consumption, not being a
medical preparation; or (b)
any intoxicating drug. 'Excite
duty'.--(9) 'Excise duty' and Countervailing duty mean any such excise duty or
countervailing duty, as the case may be, as is mentioned in entry 51 of List II
in the Seventh Schedule to the Constitution; 'Excise
Commissioner'--(10) 'Excise Commissioner' means the Officer appointed by the
State Government under section 7, sub-section (2), clause (a); 'Excise
Officer'.--(11) 'Excise Officer' means a collector or any officer or other
person appointed or invested with powers under section 7; 'Excise
Revenue'--(12) Excice revenue' means revenue derived or derivable from any
duty, fee, tax, penalty, payment (other than a fine imposed by a Court of Law)
or confiscation imposed or ordered under the provisions of this Act, or of any
other law for time being in force relating to liquor or intoxication drugs; 'Export'.--(13)
'Export' means to takeout of the territories to which this Act applies,
otherwise than across a customs frontier as defined by the Central Government; 'Import'.--(14)
'Import' (except in the phrase 'import into India') means to bring into the
territories to which this Act applies otherwise than across a customs frontier
as defined by the Central Government; 'Intoxicant'.--(15)
'Intoxicant' means any liquor other than the Zu and Rohi or intoxicating drug; 'Intoxicating
drug'.--(16) means -- (i)
the leaves, small stalks and flowering or
fruiting tops of the Indian hemp plant (cannabis sativa L), including all forms
known as bhang, sidhi or ganja; (ii)
charas, that is, the resin obtained from the
Indian hemp plant, which has hot been submitted to any manipulations other than
those necessary for packing and transport; (iii) any mixture, with or without neutral materials, of any of
the above forms of intoxicating drug, or any drink prepared therefrom; and (iv)
any other intoxicating or, narcotic substance
which the State Government may, by notification, declare to be an intoxicating
drug, such substance not being opium, coca leaf, or a manufactured drug, as
defined in section 5 of the Dangerous Drugs Act, 1930 (11 of 1930). 'Liquor'.--(17)
'Liquor' means intoxicating liquor and includes all liquid consisting of or
containing alcohol but does not include Zu and Rohi, also any substance which,
the State Government may, by notification, declare to be liquor for the
purposes of this Act. 'Manufacture'.--(18)
'Manufacture' includes every process, whether natural or artificial, by which
any intoxicant is produced or prepared, also redistillation and every process
for the rectification, flavouring, blending, or colouring of liquor. Zu and
Rohi.--(19) 'Zu and Rohi' mean any rice, millet, or other grain fermented
naturally from itself or with some foreign or artificial substances, whether
mixed with any liquid or not and any liquid obtained therefrom, whether
diluted, or undiluted, but does not include beer. 'Place'.--
(20) 'Place' includes a house, building, shop, tent, vessel, raft and vehicle. 'Sale'.--(21) 'Place' Expressions referring to 'Sale'
include any transfer otherwise than by way of gift. 'Spirit'.--(22)
'Siprit means any liquor containing alcohol, obtained by distillation, whether
it is denatured or not. 'Transport'
-- (23) 'Transport' means to move from one place to another within the
territories to which this Act applies. The
State Government may, by notification, declare what, for the purposes of this
Act, shall be deemed to be "Country liquor" and "Foreign
Liquor" respectively; Provided
that, where the interests of any other State may be affected, no such
declaration shall be made without the previous sanction of the Central
Government. The
State Government may, by notification, declare, with respect either to the
whole of the territories to which this Act applies or to any local area
comprised theirin, and as regards purchasers generally or any specified class
of purchasers, and generally or for any specified occasion, what quantity of
any intoxicant shall for the purposes of this Act, be the limit of sale by
retail and of sale by wholesale, respectively. Nothing
contained in this Act shall affect the provisions of the Cantonment Act, 1924
(II of 1924), Customs Act, 1962 (52 of 1962) or Indian Tariff Act, 1934 (XXXII
of 1934) or any rule or order made under the said Act. (1)
Within a district the administration of the
Excise Department and the collection of Excise revenue shall be under the
charge of the Deputy Commissioner. (2)
The State Government may, by notification
applicable to the whole of the territories to which this Act applies or to any
district or local area comprised theirin;-- (a)
appoint an officer who shall, subject to the
control of the State Government have the control of the administration of the
Excise Department and of the collection of the Excise revenue; (b)
appoint any person other than the Deputy
Commissioner who shall, subject to the Control of the Deputy Commissioner,
exercise all or any of the powers and perform all or any of the duties of a
collector under this Act, or any other law for the time being in force relating
to the Excise revenue; (c)
appoint officers of the Excise Department of
such classes and with such designation powers and duties under this Act as the
State Government may think fit; (d)
order that all or any of the powers and
duties assigned to any officer tinder clause (c) of this section shall be
exercised and performed by any servant of the Government or any other person; (e)
withdraw from any officer or person all or
any of his powers or duties under this Act; (f)
delegate to the Excise Commissioner,
Collectors, and to any subordinate officer, subject to such conditions and
restrictions as may be prescribed by any rules made under section 36
sub-section (2), clause (a) any powers conferred upon, or exercised in respect
of the Excise revenue by the State Government, the Excise Commissioner, and
Collectors, respectively, by or under the provisions of this Act or any other
law for the time being in force relating to Excise. (1)
Orders passed under this Act or under any rule
made hereunder shall be appealable as follows in manner prescribed by such
rules as the State Government may make in this behalf;-- (a)
to the Excise Commissioner, any order passed
by the Deputy Commissioner, any order passed by the Commissioner or a Collector
other than the Deputy Commissioner; (b)
to the State Government, any order passed by
the Excise Commissioner; (2)
In cases not provided for by clauses (a) and
(b) or sub-section (1) orders passed under this Act or under any rules made
hereunder shall be appealable to the State Government. (3)
The State Government, the Excise Commissioner
or the Deputy Commissioners may call for the proceedings held by any officer or
person subordinate to it or him or subject to its or his control and pass such
orders thereon as it or he may think fit. (1)
No intoxicant shall be imported unless:-- (a)
the duty (if any) payable under Chapter V has
been paid or a bond has been executed for the payment thereof; and (b)
such conditions (if any) relating to payment
of duty, license; or requirements of public health, as the State Government may
impose have been satisfied (2)
Sub-section (1) shall not apply to any
article which has been imported into India and was liable, on such importation,
to duty under the Indian Tariff Act 1934 (XXXII of 1934) or, the Customs Act,
1962 (52 of 1962). (3)
Clause (b) of sub-section (1) shall not apply
to liquor manufactured in India and declared under section 4 to be foreign
liquor. No
intoxicant shall be exported or transported unless:-- The
duty (if any) payable under Chapter V has been paid; Provided
that the State Government may, subject to such conditions (if any) as it thinks
fit to impose, exempt any intoxicant from the provisions of this section. The
State Government may, to enforce a policy of prohibition or for purposes of
public health, by notification-- (a)
prohibit the import or export of any
intoxicant into or from the territories to which this Act applies or any part
thereof; or (b)
prohibit the transport of any intoxicant. No
intoxicant exceeding such quantity as the State Government may prescribe by
notification either generally for the whole of the territories to which this
Act applies or for any local area comprised therein, shall be imported,
exported or transported, except under a pass issued under the provisions of the
next following section. Passes
for the import, export or transport of intoxicants may be granted by the
Collector or by an officer specially authorised by the Excise Commissioner in
that behalf. Such
passes may be either general for definite periods and specified kinds of
intoxicants or special for specified occasions and particular consignments
only. Passes under this section or under section 12 may be issued only for the
purposes of imposing and collecting excise duty or ensuring conformity with
license requirements and any other requirements under this Act. Except
under the authority and in accordance with the terms and conditions of a
licence granted in that behalf by the Collector or by the Excise Commissioner-- (a)
no intoxicant shall be manufactured; (b)
no hemp plant (Cannabis sativa L.) shall be
cultivated or collected; (c)
no liquor shall be bottled for sale; (d)
no distillery or brewery shall be constructed
or worked; and (e)
no person shall use, keep or have in his
possession any materials, still, utensil, implement or apparatus whatsoever for
the purpose of manufacturing any intoxicant other than Zu and Rohi; Provided
that nothing in clause (c) shall apply to Zu or Rohi which may lawfully be
sold. The
Excise Commissioner, with the sanction of the State Government may-- (a)
establish a distillery in which spirit may be
manufactured under a license granted under section 14, on such conditions as
the State Government thinks fit to impose; (b)
discontinue any distillery so established; (c)
license, on such conditions as the State
Government thinks fit to impose, the construction and working of a distillery
or brewery; (d)
establish or license a warehouse wherein any
intoxicant may be deposited and kept without payment of duty; and (e)
discontinue any warehouse so established. (1)
No person shall have in his possession any
quantity or any intoxicant in excess of such quantity as the State Government
may, under section 5 declare to be the limit of sale by retail, except under
the authority and in accordance with the terms and conditions of? (i)
a license for the manufacture, sale or supply
of such article; or (ii)
in the case of intoxicating drugs, a licence
for the cultivation or collection of the plants from which such drugs were
produced; or (iii) a permit granted by the Collector in that behalf. (2)
Nothing in sub-section (1) shall apply to? (a)
any foreign liquor other than denatured
spirit in the possession of any common carrier or warehouseman, as such or; (b)
any foreign liquor lawfully procured by, and
in the possession of, any person for his own bona fide private consumption and
not for sale. (3)
Notwithstanding anything contained in
sub-section (1) and (2), the State Government may, by notification, prohibit,
the possession by any person or class of persons, either throughout the whole
of the territories to which this Act applies, or in any local area, place or
class of places comprised therein, of any intoxicant either absolutely or
subject to such conditions as it may prescribe. (1)
No intoxicant shall be sold except under the
authority and in accordance with the terms and conditions of a license granted
by the Collector or the Excise Commissioner in that behalf. Provided
as follows;-- (a)
a license for sale in more than one district
shall be granted only by the Excise Commissioner or by a Collector specially
authorised by the Excise Commissioner in this behalf, with prior approval of
the State Government; (b)
on such conditions as may be determined by
the State Government, a license for sale granted under the Excise law in force
in another State may be deemed to be a license granted under this Act; (c)
a person licensed to cultivate or collect
plant from which an intoxicating drug is produced, may sell without a license
those portions of the plant from which the intoxicating drug is manufactured or
produced to any person licensed under this Act to deal in the same, or to any
officer whom the Excise Commissioner may prescribe; (d)
nothing in this section applied to the sale
of any foreign liquor lawfully procured of any person for his private use and
sold by him or on his behalf or on behalf of his representative in interest
upon his quitting a station or after his decease; Use tari for purpose of making
bread. (2)
Any Club which has transaction with its
members in respect of foreign liquor, shall be deemed to be conducting retail
sales and shall be required to take out a license under this Act on payment of
such fees and subject to such restrictions and on Such conditions as the State
Government may prescribe. The
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 of
supplying to licensed vendors or of manufacturing and supplying to the licensed
vendors any country liquor or intoxicating drug within any specified local
areas. No
grantee of any exclusive privilege under this section shall exercise the same until
he has received a license in that behalf from the Excise Commissioner. Within
the limits of any military cantonment, no license for the manufacture or sale
of liquor shall be granted, except with the previous consent of the Commanding
Officer. An
excise duty or a countervailing duty, as the case may be, at such rate or rates
as the State Government may direct, may be imposed, either generally or for any
specified local area, on any excisable article-- (a)
imported; or (b)
exported; or (c)
transported; or (d)
manufactured, cultivated or collected under
any license granted under section 14; or. (e)
manufactured in any brewery or distillery
licensed or established under section 15; Provided
as follows:-- (1)
Duty shall not be so imposed on any article
which has been imparted into India and wa; liable on such importation to the
payment of duty under the Indian Tariff Act, 1934 (XXXII of 1934) or the
Customs Act, 1952 (52 of 1962). Explanation:--Duty
may be imposed under this section at different rates according to the places to
which any excisable article is to be removed for consumption, or according to
the varying strength and quality of such article. Subject
to such rules regulating the time, place and manner, as the State Government
may prescribe, any duty imposed under section 20 may be levied as follows:-- (a)
in the case of excisable articles imported? (i)
either in the territories to which this Act
applies or in the State or territory from which the article is imported; or (ii)
upon issue for sale from a warehouse
established or licensed under section 15, clause (d); (b)
in the case of excisable articles exported,
in the territories to which this Act applies or in the State or territory to
which the article is exported; (c)
in the case of excisable articles transported? (i)
in the district from which the excisable
article is transported; or (ii)
upon issue for sale from a warehouse
established under section 15, clause (b); (d)
in the case of intoxicating durgs? (i)
as a rate assessed on the area covered by a
license granted under the provisions of section 14, clause (b), or on the
quantity or outturn of the crop cultivated or collected under such license; or (ii)
as a rate charged upon the quantity produced
or manufactured under a license granted under the provisions of section 14,
clause (a), or issued from a warehouse established or licensed under section 15,
clause (d); (e)
in the case of spirit or beer manufactured in
any distillery or brewery established or licensed under section 15? (i)
as a rate charged upon the quantity produced
in or issued from the distillery or brewery as the case may be, or issued from
a warehouse established or licensed under section 15, clause (d), or (ii)
as a rate charged in accordance with such
scale or equivalents calculated on the quantity of materials used or by the
degree of attenuation of the wash of worth, as the case may be, as the State
Government may prescribe: Provided
that, where payment is made upon issue of an excisable article for sale from a
warehouse established or licensed under section 15, clause (d), it shall be at
the rate of duty in force in respect of such article on the date of issue from
such warehouse; Instead
of or in addition to any duty leviable under this Chapter, the State Government
may accept payment of a sum in consideration of the grant of any exclusive
privilege under section 18. (1)
Until provision to contrary is made by the
Parliament the State Government may levy duty? (a)
on intoxicants or medicinal or toilet
preparations containing alcohol which are not excisable article within the
meaning of this Act; (b)
on an excisable article produced outside
India and imported into the territories to which this Act applies whether
across a custom frontier as defined by the Central Government or not. (2)
Nothing in this section shall authorise the
levy by the State Government of any duty which, as between goods manufactured
or produced in the 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 State discriminates between goods
manufactured or produced in another locality. Every
license, permit or pass granted under any section of the Eastern Bengal and
Assam Act of 1910 (1 of 1910) and inforce 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 or surrendered under
this Chapter) remain in force for the period for which it was granted. Every
license, permit or pass granted under this Act-- (a)
shall be granted? (i)
on payment of such fees, if any, (ii)
for such period, and (iii) subject to such restrictions and on such conditions and? (b)
shall be in such form and contain such
particulars, as the Excise Commissioner subject to any rules made under section
36, sub-section (2) clause (g), may direct either generally or in any
particular instance in this behalf; provided
that no fee shall be charged for any permit granted under section 16 for the
possession of an intoxicant for bonafide private consumption or use. Every
person taking out a licence under this Act may be required to execute a
counterpart agreement in conformity with the tenor of his license, and to give
such security, by way of deposit or otherwise, for the performance of his
agreement as the, authority granting the license may require. (1)
No license granted under this Act shall be
deemed to be invalid by reason merely of any technical defect, irregularity or
omission in the license, or any proceedings taken prior to the grant thereof. (2)
The decision of the Excise Commissioner what
is a technical defect, irregularity or omission shall be final. Before
licenses are granted in any year of the retail sale of any intoxicant the
Collector shall take such measures, in accordance with rules to be made by the
State Government in this behalf, as may best enable him to ascertain local
public opinion in regard to the licensing and location of shops. (1)
Subject to such restrictions as the State
Government may prescribe, the authority who granted any license, permit or pass
under this Act may cancel or suspend the same:-- (a)
If any duty or fee payable by the holder
thereof be not duly paid; or (b)
in the event of any breach by the bolder
thereof or by his servants, or by any one acting on his behalf, with his
express or implied permission, of any of the terms or conditions of such
license, permit or pass; or (c)
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 under the Dangerous Drugs Act, 1930 (II of 1930) or under
sections 482 to 489 of the Indian Penal Code; or (d)
if the holder thereof is punished for any
offence referred to in clause 8 of section 167 of the Customs Act, 1962; or (e)
at will, if the conditions of the license,
permit or pass provided for such cancellation or suspension. (2)
When a license, permit or pass held by any
person is cancelled under clauses (a), (b), (c) or (d) of sub-section (1), the
authority aforesaid if subordinate to, or subject to the control of, the Deputy
Commissioner, may, with the sanction of the Deputy Commissioner, or, if himself
the Deputy Commissioner, with the sanction of the Excise Commissioner, cancel
any other license, permit or pass granted to such person within the same
district under this Act or under any other law for the time being in force
relating to Excise revenue or under the Opium Act, 1878, and the Excise
Commissioner may cancel any such license; permit or pass granted to such person
in any district to which this Act applies. (3)
The holder of a license, permit or pass shall
not be entitled to any compensation for the cancellation or suspension of his
license, permit or pass under this Section or to the refund of any fee paid or
deposit made in respect thereof; Provided
that in case of hardship the Excise Commissioner may grant such payment of
compensation or refund of fee or deposit as he may think fit. (4)
Any person affected by any order under this
section shall have a right of appeal to the State Government or any officer
prescribed in this behalf by rule made under this Act. (1)
Whenever the authority stated in section 29
considers that a license should be cancelled otherwise than under the
provisions of that section, he shall remit a sum equal to the amount of the
fees payable in respect thereof for fifteen days and may cancel the license
either? (a)
on the expiration of fifteen days' notice in
writing of intention to do so; or (b)
forthwith without notice. (2)
If any license be cancelled under clause (b)
of sub-section (1), the aforesaid authority shall, in addition to remitting
such sum as aforesaid, pay to the licensee such further sum by way of
compensation as the Excise Commissioner may direct. (3)
When a license is cancelled under this
section, any fee paid in advance or deposit made by the licensee in respect
thereof shall be refunded to him, less the amount, if any, due to' Government. Any
holder of a license granted under the Act to sell an intoxicant may surrender
his license on the expiration of one month's notice in writing given by him to
the Collector or his intention to surrender the same and on payment of the fee
payable for the license 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 surrendering a license, he may remit to the holder thereof the sum so
payable on surrender and any fee paid in advance or any portion of such sum or
fee; Provided
also that nothing in this section snail apply in the case of a license held by
the grantee of an exclusive privilege under section 18. Explanation:--In
this section and in section 34, the words "holder of a license"
include a person whose bid, tender, or application for' a license has been
accepted by the Excise Officer empowered to grant such license, although such
person may not in Tact have received the license. No
person to whom a license has been granted under this Act shall have any claim
to the renewal of such license, or, save as is provided in section 30, any
claim to compensation on the determination thereof. Every
person, who manufactures or sells any intoxicant under a license granted under,
this Act-- (a)
shall supply himself with such measures,
weights and instruments as the State Government may prescribe, and shall keep
the same in good condition; and (b)
on the requisition of any Excise Officer duly
empowered in that behalf, shall at any time measure, weight or test any
intoxicant in his possession in such manner as such officer may require. If any
person to whom an exclusive privilege has been granted under section 18, or any
holder of a license granted under this Act makes default-in payment of any sum
payable in respect of such privilege or license or in complying with any other
condition thereof, the collector may take such privilege or the grant expressed
in such license under management, or may re-sell such privilege or grant at the
risk and loss of the defaulter. All
Excise revenue, including any loss that may accrue when, in consequence of
default, a privilege or grant has been taken under management or re-sold by the
Collector under section 34, and all amounts due to the 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 in the manner
provided for the recovery of public demands by any law for the time being in
force. (1)
The State Government may make rules for the
purpose of carrying out the provisions of this Act or any other law for time
being in force relating to the Excise revenue. (2)
In particular and without prejudice to the
generality of the foregoing provisions, the State Government may make rules? (a)
Prescribing the powers, duties, subordination
and control of officers of the Excise Department; (b)
Regulating appeals and revisions and in
particular? (i)
declaring the cases in which appeals shall
lie under sub-section (3) of section 8; (ii)
prescribing the time and manner for
presenting appeals, and the procedure for dealing with appeals under
sub-section (2) and under sub-section (3) of section 8; and (iii) declaring, in case not provided for by the Act, the Excise
officers or classes of officers who shall for the purposes of sub-section (3)
of section 8, be subordinate to, or subject to the control of, the several
authorities specified in that sub-section; (c)
Regulating the import, export, transport or
possession of any intoxicant; (d)
Regulating the manufacture, supply, storage
or sale of any intoxicant; and in particular regulating (i)
the erection, inspection, supervision";
management and control of any place for the manufacture, supply, storage, or
sale of any such article; and the fittings, implements and apparatus to be
maintained therein; (ii)
the cultivation of the hemp plant (Cannabis
sativa L.), the collection of the spontaneous growth of such plant, and the
preparation of any intoxicating drug from such growth; (iii) the bottling of liquor for sale; (e)
Regulating the deposit of intoxicant in
ware-houses and the removal or such articles from ware-houses, distilleries or
breweries; (f)
Regulating the periods which and the persons
to whom licenses for the sale of any intoxicant may be granted and providing
for the selection of sites at which shops may be opened; (g)
Prescribing the procedure to be followed and
the matters to be ascertained before any license for such sate is granted in
any local area; (h)
Prescribing in the case of any intoxicant the
manner in which the duty on such article shall be levied; (i)
Prescribing the scale of fees or the manner
fixing the fees payable in respect of any privilege, of license, permit or pass
or in respect of the storing of any intoxicant; (j)
Prescribing the time, place and manner of
payment of any duty or fee; (k)
Prescribing the restrictions under and the
conditions on which any license, permit or pass may be granted, and in
particular providing for? (i)
the prohibition or the admixture with any
intoxicant of any foreign substance; (ii)
the regulation or prohibition of the
reduction of liquor by a licensed manufacturer or licensed vendor from a higher
to a lower strength; (iii) the fixing of the strength, price or quantity in excess
of or below which any in toxicant shall not be supplied, sold, or kept or
exposed for sale, the fixing of the quantity in excess of which denatured
spirit shall not be possessed, and the fixing of a standard of quality for any
intoxicant; (iv)
the regulation or prohibition of the employment
by the license-holder of any person or class or persons in or upon his business
premises during business hours or to assist him in his business in any capacity
whatsoever; (v)
the specification of the persons or classes
of persons to whom any intoxicant may or may not be sold; (vi)
the prohibition of sale except for cash; (vii) the prevention of drunkenness, intoxication, gambling or
disorderly conduct in or near the business premises of the license-holder and
of the meeting or remaining of persons of bad character in such premises; (viii) the fixing of the days and hours during which such
premises may or may not be kept open, and the closure of such premises on
special occasions; (ix)
the specification of the nature of the
premises in which any intoxicant may be sold and the notices to be exposed at
such premises; (x)
the accounts to be maintained and the returns
to be submitted by license-holders; and (xi)
regulating or prohibiting the transfer of
licenses; (l)
?(i)
Declaring the process by which spirit manufactured in India shall be denatured; (ii) ???for causing
such spirit to be denatured through the agency or under the supervision of its
own officers; (iii) ???for
ascertaining whether such spirit has been denatured; (m)
Providing for the destruction or disposal of
any intoxicant deemed to be unfit for use; (n)
Regulating the disposal of confiscated
articles; (o)
Providing for the grant of expenses to
witnesses; (p)
Regulating the power of Excise Officer to
summon witnesses from a distance under the provisions of section 43; and (q)
Providing for the grant of compensation to
persons improperly arrested and subsequently released by any Excise Officer
under section 43; and persons charged before a Magistrate with offences under
this Act and acquitted. Explanations--Fees
may be prescribed under sub-clause (j) at different rates for different classes
of exclusive privileges, licenses, permits, passes or storage, and for
different areas. (3)
Every rules made under this section shall be
laid, as sown as may be after it is made, before the Nagaland Legislative
Assembly while it is in session for a total period of seven days, which may be
comprised in one session or in two successive sessions, and if, before the
expiry of the sessions in which it is so laid or the sessions immediately
following, the Nagaland Legislative Assembly agree in making any modification
in the rule or the Nagaland Legislative Assembly agree that the rule should not
be made, the rules shall thereafter have effect only in such modified form or be
of no effect as the case may be, so however, that any such modification or
annulment shall be without prejudice to the validity or anything previously
done under that rule. The
Excise Commissioner or a Collector or any Excise or Police officer, not below
such rank as the State Government may, by notification prescribe, may enter and
inspect at any time by day or by night any place in which any licensed
manufacturer carries on the manufacture of or stores any intoxicant and any
place in which any intoxicant is kept for sale by any licensed person and may
examine accounts and registers, and examine, test, measure or weigh any
measures, weights, testing instruments, materials, stills, utensil, implements,
apparatus or intoxicant found in such place. Subject
to such restrictions as the State Government may person be, any of the
following persons, namely-- (1)
any officer employed in Excise, Police, Salt,
or Customs Departments not below such rank as the State Government may
prescribe, (2)
within such areas as the State Government
may, by notification, direct, such officers as may be specified in such
notification, (3)
any other person duly empowered, and (4)
in any public place, any Excise or Police
officer, may? (a)
arrest without warrant any person found
committing an offence punishable under section 53 or section 54; (b)
seize, detain and carry away any excisable or
other 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 any document or other article which he has reason to believe may
furnish evidence of the commission of an offence punishable under this Act or
under the Indian Opium Act, 1878, (I of 1878) or under the Dangerous Drugs Act,
1930,(II of 1930), and (c)
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 he. A
Collector or Magistrate having reason to believe that an offence punishable under
sections 53, 54, 55, 56, 57 or 61 has been or is likely to be committed may-- (a)
issue his warrant for the search of any place
in which he has reason to believe that any intoxicant, still, utensil,
implement, apparatus or materials, in respect of which such offence-has been or
is likely to be committed, are kept or concealed, and (b)
issue his warrant for the arrest of any
person whom he has reason to believe to have been or to be likely to be engaged
in the commission of any such offence. (1)
A Collector or Magistrate may at any time
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 39. (2)
A Collector or Magistrate 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 39. Any
Excise or Police-officer, not below such rank as the State Government may, by
notification, prescribe, having reason to believe and having recorded the
grounds of his belief that an offence under sections 53, 54, 55, 56, 57 or 61
has been, is being, or is likely to be committed in any place and that a
search-warrant cannot be obtained without affording the offender an opportunity
of escaping or of concealing evidence of the offence, may at any time by day or
night-- (a)
enter into and search such place; (b)
seize and carry away any thing found therein
which he has reason to believe to be liable to confiscation under this Act and
any document or other article which he had reason to believe may furnish
evidence of the commission of an offence punishable under this Act or under the
Indian Opium Act, 1878 (I of 1878) or under the Dangerous Drugs Act, 1930 (II
of 1930); and (c)
detain and search and, if he thinks proper,
arrest any person found in such a place whom he has reason to believe to have
committed any such offence as aforesaid. (1)
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 such Collector's
jurisdiction would have power to inquire into or try under the provisions of
Chapter XV of the Code of Criminal Procedure, 1898 (V of 1898) relating to the
place of inquiry or trial. (2)
Any other Excise officer when specially
empowered in this behalf by the 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. (1)
Any Collector or other officer empowered
under the provisions of section 42, sub-section (2), having recorded in writing
his reason for suspecting the commission of an offence which he is empowered to
investigate, may exercise the powers conferred upon a police officer making an
investigation or upon an officer-in-charge of police station by sections 160 to
171 of the Code of Criminal Procedure, 1898, (V of 1898) and as regards
offences punishable under sections 53, 54, 55, 56, 57 and 61 of this Act, the
powers conferred upon such Police officers, in respect of cognizable offences
by the first clause of sub-section (1) of section 54 and by section 56 of the
said Code. (2)
Subject to such, restrictions as the State
Government may prescribe, a Collector or, with the previous permission of the
Collector but not otherwise, any other officer specially empowered under
section 42 may, without reference to a Magistrate and for 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 has investigated. (3)
For the purposes of the provisions of section
166 of the Code of Criminal Procedure, 1898, (V of 1898) the area to which an
officer specially empowered under section 52, sub-section (2) is appointed
shall be deemed to be a police station, and such officer the officer-in-charge
of such station. (4)
As soon as an investigation under section 42
has been completed, if it appears that there is sufficient evidence to justify
the forwarding of the accused to a Magistrate, the investigating officer, when
he does not proceed under sub-section (2) or under section 70, shall submit a
report, which for the purposes of Section 190 of the Code of Criminal
Procedure, 1898, (V of 1898) shall be deemed to be a police report, in such
form as the State Government may prescribe to a Magistrate having jurisdiction
to inquire into or try the case and empowered to take cognizance of offences on
police report. (1)
Articles seized and, unless security for
their appearance before the Collector be taken, persons arrested under the
warrant of a Collector shall be produced before such Collector. (2)
Articles seized under the provisions of
sections 38 and 41, and persons arrested under the said provisions by persons
or officers not empowered to accept bail shall be produced before or forwarded
to? (a)
the Collector or other officer empowered
under section 42 to investigate the case; or (b)
an Excise officer empowered under section 49
to accept bail; or (c)
the officer-in-charge of the nearest police
station, whoever is nearest. (3)
When a person arrested is produced before an
Excise officer empowered under section 49 to accept bail, or before an
officer-in-change of a police station, such officer shall forward such person
to, or take security for his appearance before, the Collector or other officer
empowered under section 42 to investigate the case. (4)
When articles seized can not be conveniently
conveyed before the officer specified in sub-sections (1) and (2), the person
making the seizure shall dispose of them in some place of safety and forthwith
report the seizure to such officer. (1)
All officers in-charge of police stations
shall take charge of and keep in safe custody, pending the orders of a
Collector or other officer empowered under section 42 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 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. (2)
All samples so taken shall also be sealed
with the seal of the officer-in-charges of the police station. When
any Excise officer below the rank of Collector or the officer-sin-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 full
report of all the particulars of the arrests, seizure or search or of the
information received to the Collector, and to the other officer, if any,
empowered under section 42, sub-section (2), within the local limits of whose
jurisdiction the arrest, seizure or search was made. (1)
Save as in this Act otherwise expressly
provided, the provisions of the Code of Criminal Procedure, 1898 (V of 1898), relating
to arrests, searching warrants of arrest and searches, warrants shall apply, so
far as may be, to like warrants issued and to arrests and searches made under
the provisions of this Act (2)
For the purposes of the aforesaid provisions
a Collector shall be deemed to be a Court. (3)
"Warrants issued by a Collector shall
ordinarily be directed to one or more Excise officers. (4)
Officers to whom a Collector's warrant is
directed or endorsed, and officers other than Collectors making arrests,
searches and seizures under section 38 or section 41 shall for the purpose of
the aforesaid provisions of the Code of Criminal Procedure 1898 (V of 1898), be
deemed to be police officers. No
person arrested under the provisions of this Act shall be detained in custody
for a longer period than under all the circumstances of the case is reasonable,
and such period shall not exceed twenty four hours, exclusive of the times
necessary for the journey from the place of arrest to the place where a
Collector or other officer empowered under section 42 to investigate the ease
may be, and thence to the Court of a Magistrate having jurisdiction to inquire
into or try the case. (1)
When a Collector issues a warrant for the
arrest of any person under this Act, he shall in every such case direct in the
manner provided in section 76 of the Code of Criminal, Procedure 1898 (V of
1898), that such person shall be released from custody on bail or, if the
Collector thinks fit, on his own bond. (2)
When any person is arrested, otherwise than
under a warrant, under this Act and is prepared to give bail, he shall be
released on bail, or, at the discretion of the officer releasing him, on his
own bond. (3)
All Excise officers, not below such rank as
the State Government may prescribe, shall be empowered to accept bail. (4)
If the arrest be made, otherwise than under a
warrant, by a person or officer not empowered to accept bail and the person
arrested is prepared to give bail, the officer or person making the arrest
shall, for that purpose, take the person arrested to? (a)
the nearest Excise officer empowered to
accept bail, or (b)
the nearest officer-in-charge of a police
station, whoever is nearer. (5)
Bonds taken under this section from persons
arrested otherwise than under warrant shall bind such persons to appear before
a Collector or other officer empowered under section 42 to investigate the
case. (6)
The provisions of sections 498 to 502, 513,
514 and 515 of the Code of Criminal Procedure, 1898 (V of 1898), shall apply,
so far as may be, in every case in which bail is accepted or a bond taken under
this section. Subject
to such conditions (if any) as the State Government may, by notification,
prescribe, every officer employed in the Police Salt, and Customs Departments,
and every Gaonburah and within such areas as the State Government may, by
notification, direct such officers as may be specified in such notification,
shall be bound,-- (a)
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, and (b)
to aid any Excise officer reasonably
demanding his aid in the due carrying out of any of the provisions of this Act. In
such areas as the State Government may, by notification, direct, and subject to
such conditions and exceptions (if any) as it may, by notification, prescribe,
whenever any intoxicant is manufactured, or any hemp plant is cultivated or
collected, on any land, or in any place or village, in contravention of the
provisions of this Act, all owners or occupiers of such land or place, and
their agents, and all members of village councils, gaonburahs, mauzadars,
mandols and other village authorities in such village, as the case may be,
shall in the absence of reasonable excuse, be bound to give information of the
fact to a Collector, to a Magistrate or to an officer of the Excise, or Police
Department as soon as such fact may come to their knowledge. (1)
The Deputy Commissioner or a Magistrate may,
by notice in writing to the licensee, require that any shop in which any
intoxicant is sold by retail shall be closed at such times or for such periods
as the Deputy Commissioner or Magistrate may deem necessary for the
preservation of the public peace. (2)
If any notice or unlawful assembly is
apprehended or occurs in the vicinity of any such shop, any Magistrate, or any
police officer above the rank of constable who is present, may order the person
in charge thereof to keep it closed for such period as the Magistrate or Police
officer may think necessary; Provided
that no shop shall be kept closed under this sub-section for a longer period
than 48 hours without the order of a Magistrate. (3)
When any Magistrate or Public officer makes a
requisition or direction under sub-section (1) or sub-section (2), he shall
forthwith report the fact to the Collector having jurisdiction in the local
areas in which the shop is situated. (4)
The Excise Commissioner may grant to the
licensee of a shop kept closed under sub-section (1) or (2) such compensation
as he may think fit. Whoever,
in contravention of this Act or of any rule, notification or order made or
issued under this Act, or of any license, permit or pass granted under this
Act-- (a)
imports, exports, transports, manufactures,
possesses or sells any intoxicant; or (b)
cultivates, collects, or sells the hemp plant
(Cannabis saliva); or (c)
constructs or works, any distillery or
brewery; or (d)
uses, keeps or has in his possession any
materials, still, utensil, implement or apparatus whatsoever for the purpose of
manufacturing any intoxicant; or (e)
bottles any liquor for purposes of sale, shall
be punished with imprisonment which may extend to two years and with fine and
the convicting Magistrate shall direct the offender to be imprisoned in default
of payment of fine for a term which may extend to one year and such
imprisonment shall be in addition to any other imprisonment to which be may
have been sentenced. Whoever
without lawful Authority has in his possession any quantity of any intoxicant
knowing the same to have been unlawfully imported, transported or manufactured,
or knowing that the prescribed duty has not been paid thereon shall be punished
with imprisonment for a term which may extend to two years or with a fine, or
with both: and, where a fine is imposed, the convicting Magistrate shall direct
the offender to be imprisoned in default of payment of fine for a term which
may extend to one year, and such imprisonment shall be in addition to any other
imprisonment to which he may have been sentenced. If any
person alters or attempts to alter any denatured spirit, whether manufactured
in India or not, with the intention that such spirit may be used for human
consumption whether as a beverage, or, internally, as a medicine or in any
other way whatsoever, by any method whatsoever, or has in his possession any
spirit in respect of which he knows or has reason to believe that any such
alteration or attempt has been made, he shall be liable to imprisonment for a term
which may extend to one thousand rupees, or with both. Whoever,
being the holder of license, permit or pass granted under this Act, or being in
the employ of such holder, wilfully contravenes any rule made under section 36 (2)
(1), (i), (ii), and (iii) shall be punished with imprisonment which may extend
to two years, or with fine, or with both: and, where a fine is imposed, the
convicting Magistrate shall direct the offender to be imprisoned in default of
payment of fine for a term which may extend to one year, and such imprisonment
shall be in addition to any other imprisonment to which he may have been
sentenced. Whoever
being the holder of a license, permit or pass granted under this Act, or being
in the employ of such holder-- (a)
keeps or exposes for sale, as foreign liquor
any liquor which he knows or has reason to believe to be country liquor, or (b)
marks or otherwise deals with any bottle,
case, package or other receptacle containing country liquor, or marks the cord
of any such bottle, with the intention of causing it to be believed that such
bottles, case, package or other receptacle contains foreign liquor shall be
punished with imprisonment for a term which may extend to three months, or with
fine which may extend to five hundred rupees, or with both. Whoever
being the holder of a license, permit or pass granted under this Act, or being
in the employ of such holder and acting on his behalf-- (a)
fails to produce such license, permit or pass
on the demand of any Excise Officer or of any other officer duly empowered to
make such demand; or (b)
in any case not otherwise provided for in
this Act wilfully contravenes any rule made under section 36 or wilfully does
or omits to do anything in breach of any of the conditions of such license,
permit or pass shall be punished in case (a) with fine which may extend to
fifty rupees, and in case (b) with fine which may extend to five hundred
rupees. The
holder of a license, permit or pass granted under this Act shall be punishable
as well as the actual offender, for any offence punishable under sections 53,
54, 55, 56, 57 or 58 committed by any person in his employ and acting on his
behalf, as if he bad himself committed such offence, unless he establishes that
all due and reasonable precautions were exercised by him to prevent the
commission of such offence: Provided
that no person other than the actual offender shall he punished with
imprisonment except in default of payment of fine. (1)
When any 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 imported, exported, transported manufactured or
sold by, or to be in the possession of, such other person. (2)
Nothing in subsection (1) shall absolve any
person who imports, exports, transports; manufactures, sells or has possession
of an 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. (1)
If any chemist, druggist, apothecary or
keeper of a dispensary allows any intoxicant which has not been bonofiec medicated,
to be consumed on his business premises by any person not employed in his
business, he shall be punished with imprisonment for a term which may extend to
three months, or with fine which may extend to one thousand rupees, or with
both. (2)
If any person not employed as aforesaid
consumes any such intoxicant on such premises, he shall be punished with line
which may extend to two hundred rupees. Whoever,
being an Excise officer:-- (a)
without reasonable grounds of suspicion,
searches or causes to be searched any place, under colour of exercising any
power conferred by this Act; or (b)
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 (c)
vexatiously and unnecessarily detains,
searches or arrests any person; or (d)
without lawful excuse ceases or refuses to
perform or withdraws himself from the duties of his office, unless expressly
and in writing allowed to do so by the. Collector, or unless he shall have
given to his immediate superior two months' notice in writing of his intention
to do so; or (e)
is guilty of cowardice, shall be punished
with imprisonment for a term which may extend to three months, or with fine
which may extend to five hundred rupees, or with both. Whoever,
being the owner or occupier or having the use of any house, room, enclosure,
space, vessel, vehicle pr place knowingly permits it to be used for the
commission by any other person of an offence punishable under section 53,
section 54 or section 55, shall be punished with imprisonment which may extend
to two years, or with fine, or with both Whoever,
in any case not otherwise provided for under this Act, wilfully contravenes any
of the provisions of this Act or of any Rule, notification or order mad? or
issued thereunder shall be punished with fine which may extend to two hundred
rupees Whoever
attempts to commit any offence punishable under this Act shall be liable to the
punishment provided for such offence. Whoever
abets an offence punishable under this Chapter shall, whether such offence be
or be not committed in consequence of such abetment, and notwithstanding
anything contained in section 116 of the Indian Penal Code, (XIV of 1860) be
punished with the punishment provided for the offence. If any
person, after having been previously convicted of an offence punishable under sections
53, 54, 55 or 61, 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. (1)
Whenever any person is convicted of an
offence punishable under section 53, section 54, section 55, section 56 or
section 61 and the Court convicting him is of opinion that it is necessary to
require such person to execute a bond for abstaining from the commission of
offences punishable under those sections, the Court may, at the time of passing
sentence on such person, order him to execute a bond for a sum proportionate to
his means with or without sureties, for abstaining from the commission of such
offences during such period, not exceeding three years as it thinks fit to fix. (2)
The bond shall be in the form contained in
the Schedule and the provisions of the Code of Criminal Procedure, 1898 (V of
1898) shall, in so far as they are applicable, apply to all matters connected
with such bond or with the non-execution thereof as if it were a bond to keep
the peace ordered to be executed under section 106 of that Code. (3)
If the conviction is set aside on appeal or
otherwise, the bond so executed shall become void. (4)
An order under this section may also be made
by an Appellate Court, or by the High Court when exercising its powers of
revision. (1)
No Magistrate shall take cognizance of an
offence punishable; (a)
under sections 53, 54, 55 or 61 except on his
own knowledge or suspicion, or on the complaint or report of an Excise Officer; (b)
under sections 56, 57, 58 or 64, except on
the complaint or report of a Collector or other officer empowered under section
42, sub-section (2) to investigate the case; or (c)
under clauses (d) and (e) of section 62
except with the sanction of the Deputy Commissioner. (2)
Except with the special sanction of the State
Government no Magistrate shall take cognizance of any offence" punishable
under this Act, unless the prosecution is instituted within six months after
the commission of the offence. Offences
under this Act shall be triable only by Magistrates exercising powers not less
than those of a Magistrate of second class. (1)
When in any prosecutions under this Act or in
any proceedings taken under section 75 subsection (3), the question arises
whether an offence punishable under this Act has been committed in respect of? (a)
any intoxicant or hemp plant (Cannabis
Sativa); (b)
any still, utensil, implement or apparatus
whatsoever for the manufacture of any intoxicant; or (c)
any materials such as are ordinarily used in
the manufacture of any intoxicant, if the person found in possession thereof
fails to account satisfactorily for such possession; it may
be presumed, until the contrary is proved, that his possession was in
contravention of the provisions of this Act. (2)
When in any prosecution under section 58 any
licensed vendor is charged with permitting drunkenness or intoxication in his
shop or in any public room of his business premises, and it is proved that any
person was drunk(sic) or intoxicated in such shop or room, it shall lie on such
vendor to prove that he and the persons employed by him took all reasonable
steps for preventing drunkenness or intoxication in such shop or room In
prosecutions under section 55, 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 attempt as is referred
to in section 55 has been made, it may, from the mere fact of such possession,
be presumed, unless and until the contrary is proved, that such person-- (i)
has himself made such alteration or attempt;
or (ii)
knows or has reason to believe that such
alteration or attempt has been made. In any
prosecution under this Act, it may be presumed unless and until the contrary is
proved, that any spirit which contains any quantity of any denaturant is, or
has been derived from denatured spirit. Whenever
an offence punishable under this Act has been committed, the following things
shall be liable to confiscation, namely-- (a)
the intoxicant hemp plant (Cannabis sativa),
still, utensil, implement, apparatus or materials in respect of or by means of
which such offence has been committed; (b)
any intoxicant lawfully imported,
transported, manufactured and in possession or sold along with any intoxicant
liable to confiscation as aforesaid; (c)
the receptacles, packages, and coverings, in
which anything, liable to confiscation under clause (a) or clause (b) is found
and the other contents, if any, of such receptacles and packages; and (d)
the animals, carts, vessels, rafts or other
conveyances used in carrying anything referred to in the foregoing clauses; Provided
than when it is proved that the receptacles or other articles specified in
clauses (c) and (d) are not the property of the offender, the said articles
shall not be liable to confiscation if the owner thereof establishes that he
had no reason to believe that such offence was being or was likely to be
committed. (1)
When in any case tried by a Magistrate, the
Magistrate decides that anything is liable to confiscation under section 74, he
shall order such thing to be confiscated and placed at the disposal of the
Collector. (2)
When in any other case in which anything has
been seized under this Act an investigating officer proceeds under section 43,
sub-section (2), the Collector, upon an investigation made, whether by the
Collector or other officer under section 42, is of opinion that the thing
seized is not liable to confiscation under section 74 such investigating
officer or the Collector, as the case may be, shall order the delivery of such
thing to the person from whose possession it was taken. (3)
When upon an investigation made as aforesaid
it appears to the Collector that an offence under this Act has been committed,
and that anything seized under this Act is liable to confiscation and it
further appears that the offender is not known or cannot be found, the
Collector shall inquire into and determine the case arid, if he finds that the
thing is liable to confiscation under section 74 shall order such confiscation; Provided
that no such order shall be made until the expiration of two months from the
date of seizing the thing intended to be confiscated or without hearing any
person who may appear within that period and claim any right to such thing, and
evidence 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 the
owner, the Collector may at any time direct it to be sold; and the provisions
of this sub-section and of sub-section (2) shall as nearly as may be
practicable, apply to the net proceeds of such sale. (1)
When any license, permit or pass is liable to
be cancelled or suspended under clause (a) or clause (b) of section 29,
sub-section (1) or when any person is reasonably suspected of having committed
an offence under this Act other than an offence under section 62, the Excise
Commissioner or a Collector, instead of enforcing such cancellation or
suspension or instituting a prosecution in respect of such offence, may accept
from the holder of such license, permit or pass or from such person a sum of
money not exceeding five hundred rupees, and thereupon such holder or person,
if in custody, shall be discharged, and no further proceedings in respect of
such liability or offence shall be taken against him: And if
in any such case any property has been seized as liable to confiscation under
this Act, the Excise Commissioner or the Collector may release the same on
receiving payment of the value thereof as estimated by him, or of such sum
smaller as he may think fit. (2)
The Excise Commissioner or Collector may
also, after the institution against any person of a prosecution in respect of
any offence under this Act other than an offence under section 62, compound the
offence on payment by such person of a sum of money not exceeding five hundred
rupees. SCHEDULE BONO TO ABSTAIN FROM THE COMMISSION OF
OFFENCES UNDER THE ACT (See Section 68) WHEREAS
I (name), inhabitant of (place), have been called upon to enter into a bond to
abstain from the commission of offences under section 53, section 54, section
55, section 56, and section 61 of the Nagaland Excise Act, 1967, for the term
of I
hereby bind myself not to commit any such offence during the said term and, in
case of my making default therein, I hereby bind myself to forfeit to the State
Government the sum of rupees Dated
this day of 19 (Signature) (Where
a bond with sureties is to be executed, add--) We do
hereby declare ourselves sureties for the above named that he wilt abstain from
the commission of offence, under section 53, section 54, section 55, section 56
and section 61 of the Nagaland Excise Act, 1967, during the said term; and, in
case of his making default therein, we bind ourselves; jointly and severally,
to forfeit to the State Government, the sum of rupees. Dated
this date of 19 (Signature)
Preamble - NAGALAND EXCISE ACT, 1967PREAMBLE