The Himachal Pradesh Excise (Amendment) Act, 2024

[10 of 2024]

[03rd December 2024]

PREAMBLE

AN ACT further to amend the Himachal Pradesh Excise Act, 2011 (Act No. 33 of 2012).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Seventy-fifth Year of the Republic of India as follows:-

Section 1. Short title and commencement.

(1)     This Act may be called the Himachal Pradesh Excise (Amendment) Act, 2024.

(2)     It shall come into force on such date as the Government may, by notification in the Rajpatra (e-Gazette), Himachal Pradesh, appoint.

Section 2. Amendment of section 2.

In section 2 of the Himachal Pradesh Excise Act, 2011 (hereinafter referred to as the "principal Act"), after clause (w), the following clause shall be inserted, namely:-

"(wa) "spurious liquor" means liquor made by improper distillation;".

Section 3. Substitution of section 6.

For section 6 of the principal Act, the following shall be substituted, namely:-

"6. Other classes of Excise Officers and their powers and jurisdiction.-

(1)     There shall be the following classes of Excise Officers within their respective jurisdictions:-

(i)           an officer not below the rank of Assistant State Taxes and Excise Officer in the State Taxes and Excise Department;

(ii)          Executive Magistrate not below the rank of Tehsildar; and

(iii)         Police Officer not below the rank of Assistant Sub-Inspector in the Police Department.

(2)     The aforesaid Excise Officers shall exercise the powers to enter, inspect, investigate, search and seize and obtain information under sections 8, 9, 10, 12 and 54 of this Act.

(3)     The State Government shall, by notification appoint Police Officer or official, on secondment basis from the Himachal Pradesh Police, for carrying out the purposes of this Act..

Section 4. Amendment of section 26.

In section 26 of the principal Act,-

(a)      in sub-section (1), for the words "which may extend to ten thousand rupees but shall not be less than two thousand rupees," the words "of thirty thousand rupees shall be substituted; and

(b)      in sub-section (2), for the words three months and with fine which may extend to fifty thousand rupees" , the words "six months or with fine of fifty thousand rupees shall be substituted.

Section 5. Amendment of section 39.

In section 39 of the principal Act,-

(a)      for sub-section (1), the following shall be substituted, namely:-

"(1) Whoever, in contravention of any provisions of this Act, or of the rules made thereunder or notification issued, or any order made, or of any license, permit or pass granted under this Act-

(a)      produces, manufactures, possesses, imports, exports or transports any liquor, or

(b)      constructs or works any distillery or brewery or winery or warehouse, or

(c)      uses, keeps or has in his possession any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing or producing any liquor, shall be punishable for every such offence with imprisonment for a term which may extend to three years but shall not be less than six months and with fine which may extend to three lakh rupees but shall not be less than fifty thousand rupees:

Provided that in the case of an offence relating to the possession of-

(i)       a working still for manufacture of any liquor, the imprisonment for a term which may extend to five years but shall not be less than three years and with fine which may extend to three lakh rupees but shall not be less than one lakh rupees;

(ii)      lahan, the imprisonment for a term which may extend to five years but shall not be less than one year and with fine which may extend to five lakh rupees but shall not be less than fifty thousand rupees;

(iii)     country liquor manufactured otherwise than in a licensed distillery or warehouse in Himachal Pradesh-

(a)      in a quantity not exceeding seven-and-a-half litres, the imprisonment for a term which may extend to one year but shall not be less than six months and with fine which may extend to one lakh rupees but shall not be less than thirty thousand rupees; and

(b)      in a quantity exceeding seven-and-a-half litres, the imprisonment for a term which may extend to three years but shall not be less than one year and with fine which may extend to five lakh rupees but shall not be less than one lakh rupees;

(iv)    foreign liquor other than,-

(a)      manufactured in a licensed distillery or brewery or winery or warehouse in India; or

(b)      imported into India on which custom duty is leviable under the Customs Tariff Act, 1975 or the Customs Act, 1962, the imprisonment for a term which may extend to three years but shall not be less than one year and with fine which may extend to three lakh rupees but shall not be less than one lakh rupees:

Provided further that in the case of an offence relating to import, export or transport of-

(i)       country liquor exceeding two hundred and twenty-five litres, "FOR SALEIN HIMACHAL PRADESH" or eighteen litres of liquor other than "FORSALE IN HIMACHAL PRADESH"; or

(ii)      foreign liquor exceeding two hundred and twenty-five litres, "FOR SALE IN HIMACHAL PRADESH" or eighteen litres of liquor other than "FOR SALEIN HIMACHAL PRADESH"; or

(iii)     other spirits for which there is provision for grant of license, permit and pass, exceeding five litres, such imprisonment for a term which may extend to three years but shall not be less than one year and with fine which may extend to three lakh rupees but shall not be less than one lakh rupees."; and

(b)      in sub-section (2), for the words "shall not be less than six months but which may extend to two years and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh rupees", the words "may extend to three years but shall not be less than one year and with fine which may extend to three lakh rupees but shall not be less than one lakh rupees ", shall be substituted.

Section 6. Amendment of section 40.

In section 40 of the principal Act, for the words "six months but which may extend to five years and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh rupees", the words "three years and with fine of three lakh rupees " shall be substituted.

Section 7. Amendment of section 41.

In section 41 of the principal Act,-

(a)      after the words "foreign ingredient," the words "or spurious liquor" shall be inserted;

(b)      in clause (c), for the words "which may extend to one year and with fine which may extend to two lakh fifty thousand rupees", the words "of one year and with fine of two lakh fifty thousand rupees shall be substituted;

(c)      in clause (d), for the words "which may extend to six months and with fine which may extend to one lakh rupees", the words "for a term of six months and with fine of one lakh rupees" shall be substituted; and

(d)      after clause (d), the following clause shall be inserted, namely:-

"(e)  It shall not be lawful for any person to whom this section applies to hold any illegally acquired property either by himself or through any other person on his behalf or related to or associated with him. If the District Magistrate or the Collector finds that any property has been illegally acquired, such property shall vest in the State Government free from all encumbrances.".

Section 8. Amendment of section 43.

In section 43 of the principal Act, for the words " fifty thousand rupees but shall not be less than five thousand rupees", the words "one lakh rupees but shall not be less than fifteen thousand rupees" shall be substituted.

Section 9. Amendment of section 44.

In section 44 of the principal Act, for the words "which may extend to one year and with fine which may extend to two thousand rupees", the words "of one year and with fine of fifty thousand rupees" shall be substituted.

Section 10. Amendment of section 47.

In section 47 of the principal Act, for the words "may extend to one thousand rupees", the words "shall not be less than ten thousand rupees" shall be substituted.

Section 11. Amendment of section 53.

In section 53 of the principal Act, in the proviso, before the words "non-bailable", the words "cognizable and" shall be inserted.

Section 12. Amendment of section 66.

In section 66 of the principal Act,-

(a)      in sub-section (1), for the words "not exceeding twenty five thousand rupees subject to a minimum of five thousand rupees", the words "which may extend to fifty thousand rupees but shall not be less than twenty five thousand rupees" shall be substituted;

(b)      in sub-section (2), for the words and sign "such penalty, as it may fix,", the words " penalty which may extend to one lakh rupees in case of retail licensee and one lakh rupees to five lakh rupees in case of wholesaler or manufacturer or bottling plants" shall be substituted.

Section 13. Amendment of section 67.

In section 67 of the principal Act, for sub-section (1), the following shall be substituted, namely:-

"(1) Notwithstanding anything contained in section 39, any offence whether committed before or after the commencement of this Act relating to the import, export, transport or possession upto eighteen litres of lahan or two hundred and twenty-five bulk litres of liquor "FOR SALE IN HIMACHAL PRADESH" or eighteen bulk-litres of liquor other than "FOR SALE IN HIMACHAL PRADESH," may, on an application made by the accused, be compounded,-

(i)       before institution of the prosecution, by the Excise Officer of first class (not below the rank of the Excise Officer Incharge of the District), and

(ii)      after institution of the prosecution, by the Judicial Magistrate of first class, by accepting an amount which may extend to twenty-five thousand rupees but shall not be less than ten thousand rupees for quantity upto forty-five bulk litres of liquor "FOR SALE IN HIMACHAL PRADESH" or eighteen litres of lahan or eighteen bulk litres of liquorother than "FOR SALE IN HIMACHAL PRADESH" and an amount which may extend to one lakh rupees but shall not be less than thirty thousand rupees for quantity of liquor exceeding forty-five bulk litres upto two hundred and twenty five bulk litres of liquor "FOR SALE IN HIMACHAL PRADESH".

Section 14. Amendment of section 68.

In section 68 of the principal Act, in sub-section (2), for the words, signs and number "an order passed by the Collector, under sub-section (1)", the words "an original or appellate order passed by the Collector" shall be substituted.