THE ANDHRA PRADESH EXCISE (COMPOUNDING OF OFFENCES) RULES, 1973

Sl. No.

Provision in the Act under which the offence falls.

Nature of Offence

Minimum compounding fee

(1)

(2)

(3)

(4)

1.

31 (1) (a)

Non-payment of duty/fee for which the licence or permit is liable for cancellation or suspension.

15% of the duty fee payable in addition to the amount of the duty fee payable.

2.

31(1) (b)

Breach of any of the terms and conditions of a licence or permit for which the licence or permit is liable for cancellation or suspension, not falling in any of the offences enumerated in this column.

Rs. 5 in each case

3.

34(b)

Cultivating the hemp plant or failure to take the measures prescribed for checking the spontaneous growth or the expiration of the hemp plant or collection of any portions of such plant from which an intoxicant drug can be manufactured.

Rs. 2 per plant.

4.

34(c)

(A) Illicit tappping of any excise tree in allotted topes.

(1) (a) Stalks out of rough faces made before crediting tree tax and tree owner's rent in respect of Sendhi or Date Palm trees.

[4][Re. 1 per tree].

(b) Golas prepared, before payment of tree tax and tree owner's rent in respect of Sago, Palm, Palmyrah or Coconut trees.

[5][Re. 1 per tree]

(2) Smooth faces made, before payment of tree tax and tree owner's rent in respect of Sendhi or Date or Date Palm trees.

Re. 1 per tree.

(3) Attachment of pots before payment of tree tax, tree owner's rent in respect of Sendhi or Date, Coconut, Palmyrah, Date Palm and Sagotrees.

Rs. 2 per tree

(4) Sendhi or date, coconut, palmyrah, date palm and sago trees tapped, and abondoned without crediting tree tax and tree owner's rent.

Rs. 5 per tree

(5) Sendhi or date Coconut Palmyrah, date palm and Saga trees smooth faces made or tapped, before making, but after crediting tree tax and tree owner's rent.

 Re. 1 per tree

(B) Illicit Tapping of Trees in the Block in Excess of allotment but within the ration sanctioned, which could be sanctioned subse-quently.

(1) (a) Stalks cut or rough faces made before crediting tree tax and tree owner's rent in respect of Sendhi or date and Date Palm trees.

Rs. 2 per tree

(b) Golas prepared before crediting tree tax and tree owner's rent in respect of coconut, palamyrah and sago trees.

Rs. 2 per tree

(2) Smooth faces made, before payment of tree tax and tree owner's rent in respect of sendhi or date and date palm trees.

Rs. 3 per tree

(3) Pots attached before payment of tree tax and tree owner's rent in respect of Sendhi or Date, Coconut, Palmyrah, Date Palm and Sago trees.

Rs. 4 per tree

(4) Sendhi or date, Coconut, Palmyrah, date palm and Sago trees, tapped and abandoned, without crediting the tree tax and tree owner's rent. All other cases of Illicit Tapping not falling under (A) or (B) above - Cases of over-tapping of marked trees

Rs. 10 per tree

(i) If the excess duration is one month or less

(ii) If the excess duration is more than one month but less than two months.

Rs. 2 per tree.

Rs. 4 per tree

(iii) If the excess duration is two months or above or if a 2nd incision is made at any time subsequent to the 1st incision (regardless of the period of tapping through the 2nd incision)

Rs. 8 per tree

Note.In cases pertaining to Tappers Co-operative Societies which have been given toddy contracts on lease for fixed amount, the Excise Superintendents may reduce 25.% in the rates of compounding fee shown above..

5.'

34(d)

Illegal drawing of toddy from any excise tree.

[6][Re. 1 pe tree] and toddy to be sold to a licensee.

6.

34(g)

Illegal bottling of any liquor for purposes of sale.

Duty leviable on the Liquor seized together with a sum calculated at Re. 1, per bottle.

7.

34 (h)

Illegal selling or buying of any intoxicants:

(1) In case of arrack

Rs. 2 per (100)ML.

(2) In case of toddy

Re. 1 per litre.

(3) In case of Mohwa flowers (Over arid above the maximum possession limit)

Re. 1 per K.G.

(4) In case of other intoxicating drugs

Rs. 25 per 10 gms.

8.

35

Rendering of denatured spirit fit for human consumption Permitting drunkness,

Rs. 100 per bulk litre.

9.

36(d)

disorderly conduct, riot or gaming at the licensed premises.

Rs. 5/-

10.

36 (e)

Permitting persons suffering from leprosy or persons believed to have been convicted of any non-bailable offence, or reputed prostitutes or habitual offenders resort to, or assemble or remain in or on the premises where any excisable article is sold or manufactured

Rs. 10/-

11.

36(f)

Selling any intoxicant to a person who is drunk

Rs. 5/-

12.

36(g)

Selling or giving any intoxicants to any child apparently under eighteen years of age or permitting such child to remain in or on the permises when any excisable article is sold or manufactured.

Rs. 5/-

13.

36(h)

Employing or permitting to be employed on any part of the licensed permises referred to in Section 36 (b) any child or person suffering from leprosy or other contagious disease in contravention of the provision of Section 19 of the Act.

Rs. 100/-

Duty leviable on such liquor and Rs. 25 on every 750 ML of liquor.

14.

37 (b)

Selling or keeping or exposing for sale as foreign liquor which he knows or has reason to believe to be Indian Liquor

15.

37(c)

Making any bottle or the cork of any bottle, case, package or other receptacle containing Indian Liquor, with mark thereon or on the Cork thereof with the intention of causing it to believe that such bottle; case package or other receptacle contains foreign liquor.

Rs. 200/-

16.

37(d)

Selling or keeping or exposing for sale of any Indian liquor or a bottle, case, package or other receptacle with any mark thereon or on the mark there of with the intention of causing to be believed that such bottle, cases, package or other receptacle contains foreign liquor.

Rs. 200/-

17.

41

Contravention of any of the provisions of the Act, or any rule, notification or order made, issued or passed thereunder and not otherwise provided for in the Act.

Rs. 50/-