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THE PUNJAB EXCISE POWERS AND APPEAL ORDERS, 1956

THE PUNJAB EXCISE POWERS AND APPEAL ORDERS, 1956

THE PUNJAB EXCISE POWERS AND APPEAL ORDERS, 1956

Order - 1.

In exercise of the powers conferred by section 9 of the Punjab Excise Act (1 of 1914), an Excise Commissioner who will be designated as Excise and Taxation Commissioner, Haryana, has been appointed and invested with all the powers conferred on the Financial Commissioner by the said Act.

Order - 2.

In exercise of the powers conferred by sub-section (3) of section 3 of the Punjab Excise Act (1 of 1914) all the Deputy Excise and Taxation Commissioner (Headquarters)][1] [or Joint Excise and Taxation Commissioner (Headquarters)[2] or [Additional Excise and Taxation Commissioner (Headquarters)][3] are appointed to discharge the functions of a Collector under the said Act throughout the districts under their respective charges except the powers under section 79 of the said Act.

Order - 3.

 Under Section 8(a) of the Punjab Excise Act, the general superintendence and administration by the Financial Commissioner in matters relating to excise shall be subject to the following restrictions :-

(a)      No shops may be licensed for the sale of liquor or intoxicating drugs in any village or in any ward or quarter of a town in which a license did not previously exist without the sanction of the State Government.

 

(b)      The number of liquor and intoxicating drug shops, which may be licensed in any local area, shall be subject to the orders of the State Government.

Order - 4.

In exercise of the powers conferred by clause (b) of section 8 of the Punjab Excise Act (1 of 1974) all the Deputy Excise and Taxation Commissioners in Haryana shall control Excise and Taxation Officers, the Assistant Excise and Taxation Officer and the other Excise Staff in the districts under their respective charges.

Order - 5.

Under section 10 of the Punjab Excise Act there shall be three classes of Excise Officers, to be designated 1st Class, 2nd Class and 3rd Class, respectively, and the persons mentioned in groups A, B and C below shall be respectively Excise Officers of the 1st, 2nd and 3rd Class :-

Group A

Excise Officers of the 1st Class

(1)     All Assistant and Extra Assistant Commissioners.

 

(2)     All Deputy Excise and Taxation Commissioners.

 

(3)     All the Gazetted Officers posted at the headquarters in the office of the Excise and Taxation Commissioner, Haryana excluding himself.

 

(4)     All Divisional Enforcement Officers.

 

(5)     All Officers on special duty in Vigilance.

 

(6)     All Assistant Excise and Taxation Commissioner.

 

(7)     All Assistant Excise and Taxation Officers.

 

(8)     All Tehsildars.

 

(9)     All Excise Inspectors.

 

(10)   All Naib Tehsildars.

 

(11)   All Excise Sub-Inspectors, time scale.

 

(12)   [4][All Taxation Inspectors posted at the Sales Tax Check Barriers and all Taxation Inspectors transferred to work as Excise Inspectors.]

Group B

Excise Officers of the 2nd Class 

All Exciselnspectors leave reserve.

Group C

Excise Officers of the 3rd Class

(1)     All Excise Clerks attached to the Excise Officers of Districts.

 

(2)     All Excise Chaprasis and Peons.

Order - 6.

The persons mentioned in groups A and B below are, under section 11 of the Punjab Excise Act, invested with the powers of an Excise Officer of the 1st Class and 3rd Class respectively.

Group A

(To exercise the powers of an Excise Officer of the 1st Class)

(1)     All Police Officers of the rank of Head Constable and any rank superior thereto.

 

(2)     All Assistant Commissioners, Superintendents, Assistant Superintendents and Probationary Assistant Superintendents, of the Central Excise and Salt Department.

Group B

(To exercise the powers of an Excise Officer of the 3rd Class)

(1)     All Field Kanungos.

 

(2)     Inspectors in-charge of circles, kotgashts, jamadars and peons of the Central Excise and Salt Department.

 

(3)     All Police Constable.

Order - 7.

 Under section 11 of the Punjab Excise Act (1 of 1914) the persons mentioned below in column 1 of the sub-joined Schedule are invested with the powers of an Excise Officer of the 1st Class as given in order 8 except those given in Section 45 of the Act, such powers to be exercised by them within the limits mentioned in column 2 of that schedule :-

SCHEDULE

page---- 319 -----table missing

Order - 8.

 Under section 10 (b) of the Punjab Excise Act, the powers of Excise Officers of the classes specified below are declared to be as follows :-

A-powers of An Excise Officer of the 3rd Class

(1)     Power under section 47 to arrest without warrant any person found committing an offence under section 61(1)(a) or (c) or section 61(2)(a), (c) or (e).

 

(2)     Power under section 47 to seized and detain intoxicants or other articles liable to confiscation in connection with any of the aforesaid offences and to detain and search person upon whom any vessel, raft, vehicle, animal, package, receptable or covering in or upon which he may have reasonable cause to suspect any such article to be.

B-powers of An Excise Officer of the 2nd Class

(1)     All the powers of an Excise Officer of the 3rd Class.

 

(2)     All powers not included in the foregoing and conferable under section 47.

 

(3)     Power to enter and inspect places of manufacture and sale and to examine and seize accounts and registers, test measure, weigh and seize any materials, stills, utensils, implements, apparatus or intoxicants as provided in section 45.

C-powers of An Excise Officer of the 1st Class

(1)     All the powers of an Excise Officer of 2nd Class.

 

(2)     Powers to investigate under section 46.

 

(3)     Power to search without warrant as provided in section 49(1) and to seize, detain, search and arrest as provided in section 49(2).

 

(4)     Power to grant bail under section 73.

Order - 9.

Under section 14 of the Opium Act, 1878 (1 of 1878), the officers mentioned in column 1 of the sub joined Schedule are authorised to exercise the powers with respect to search for and seizure of opium and other things liable to confiscation under section 11 or any other law for the time being in force relating to opium and the detention, search and arrest of any person reasonably believed to be guilty of any offence relating to such opium, such powers to be exercisable by them within the limits mentioned in Column 2 of that Schedule.

SCHEDULE

Column I

 Column 2.

1. All Excise Officers in the State of Haryana for the time being above the rank of a jamadar or peons and all Police Officers in this State above the rank of a Constables.

Within the limit of their respective jurisdiction.

2. All Excise Inspectors and Excise Sub-Inspectors for the time being exercising jurisdiction in Delhi State

Districts of Rohtak Gurgaon, Kamal and Ambala

3. Assistant Excise Commissioner Superintendents of Excise and all Excise Inspectors for the time being exercising jurisdiction in the district of Muzafarnagar in Uttar Pradesh

Districts of Rohtak and Karnal.

4. Assistant Excise Commissioner Superintendents of Excise and all Excise Inspectors for the time being exercising jurisdiction in the District of Meerut in Uttar Pradesh

District of Rohtak

5. Assistant Excise Commissioner Superintendents of Excise and all Excise Inspectors for the time being exercising jurisdiction in the Districts of Bulandshahr and Mathura of Uttar Pradesh

District of Gurgaon

6. Assistant Excise Commissioner Superintendents of Excise and all Excise Inspectors for the time being exercising jurisdiction in the District of Sharanpur in Uttar Pradesh

District of Karnal and Ambala

7. Inspecting Officers and the Intelligence Officers attached to the Narcotics Intelligence Bureau, Government of India

Whole of the State of Haryana

8. All officers of the Central Excise Department of and above the rank of Sub-Inspectors

Whole of the State of Haryana

9. Assistant Commissioners and Inspectors Excise and Taxation for the time being exercising jurisdiction in the District of :-

 

(a) Ganga Nagar, Churu and Jhunjhanm

(a) Hissar Distt.

(b) Alwar and Bharatpur

(b) Gurgaon Distt.

(c) Ganga Nagar

(c) Ferozepur District.

(d) Sikar, Jhunjhanm Alwar

(d) Mohindergarh District.

10. Staff of Excise Intelligence Bureau of the State of not below the rank of Excise Inspector

Hissar, Gurgaon, Ferozepur and Rajasthan Mohindergarh District.

Order - 10.

Under section 23 (1) of the Dangerous Drugs Act, 1930 (II of 1930), the Officers mentioned in column 1 of the sub-joined Scheduled are hereby authorised to exercise the powers within the limits of the territories mentioned in column 2 of that Schedule:-

SCHEDULE

Column 1

 Column 2

1. All Excise Officers in the State of Haryana for the time being above the rank of a jamadar or peons and Police Officers in the State above the rank of a Constable.

Within the limits of their respective jurisdiction.

2. All Excise Inspectors and Sub-Inspectors for the time being, exercising jurisdiction in Delhi State

District of Rohtak, Gurgaon Karnal and Ambala

3. Assistant Excise Commissioner Superintendents of Excise and all Excise Inspectors for the time being exercising jurisdiction in the District of Mazaffarnagar in Uttar Pradesh

District of Rohtak and Karnal.

4. Assistant Excise Commissioner Superintendents of Police and all Excise Inspectors for the time being exercising jurisdiction in the District of Meerut in Uttar Pradesh

Distt. of Rohtak.

5. Assistant Excise Commissioner Superintendents of Excise and all Excise Inspectors for the time being exercising jurisdiction in the Districts of Bulandshehar and Mathura in U.P.

Distt. of Gurgaon.

6. Assistant Excise Commissioner Superintendents of Excise. and all Excise Inspectors for the time being exercising jurisdiction in the Districts of Saharanpur and Mathura in U.P.

Distts. of Karnal and Ambala.

7. Inspecting Officer and the Intelligence Officer attached to the Narcotics Intelligence Bureau, Government of India

Whole of the State of Haryana.

8. All Officers of the Central Excise Department of and above the rank of Sub-Inspectors

Whole of the State of Haryana.

9. Assistant Commissioner and Inspectors Excise and Taxation, for the time being exercising jurisdiction in the District of

 

(a) Ganga Nagar, Churu and Jhunjhaum

Hissar District

(b) Alwar and Bharat Pur

Gurgaon District

(c) Ganga Nagar

Ferozepur District

(d) Sikar, Jhunjhanm and Alwar

Mohindergarh District.

Order - 11.

Under section 30 of the Dangerous Drugs Act, 1930 (11 of 1930) the officers mentioned in column 1 of the sub-joined Schedule are invested with the powers of an officer-in- charge of Police Station for the investigation of offences under the said Act, within the limits of the territories mentioned in column 2 of that Schedule :-

1. All Deputy Excise and Taxation Commissioner, all Assistant and Extra Assistant Commissioners, all Excise and Taxation Officers, all Excise Inspectors, all Sub-Inspectors, all Assistant Collectors, Superintendents, Deputy Asstt. Collectors, Superintendents, Deputy Supdts., Probationary Deputy Supdts. of General Excise in the State of Haryana

Within the limits of their respective jurisdiction. 

2. Asstt. Excise Commissioner Superintendents of Excise and all and Excise Inspectors, for the time being exercising jurisdiction in the Distt. of Muzafarnagar in U.P.

Distts. of Ratak Karnal

3. Asstt. Excise Commissioner Superintendents of Excise and all Excise Inspectors for the time being exercising jurisdiction in the Distt. of Meerut in Uttar Pradesh

Distt. of Rohtak

4. Asstt. Excise Commissioner Superintendents of Excise and all Excise Inspectors, for the time being exercising jurisdiction in the Distts. of Bulandshahar and Mathura of Uttar Pradesh

Distt. of Gurgaon

5. Asstt. Excise Commissioner Superintendents of Excise and all  Excise Inspectors for the time being exercising jurisdiction in the Distt. of Saharanpur of Uttar Pradesh

Distts. of Karnal and Ambala

Order - 12.

Under section 13 (b) of the Punjab Excise Act every Collector is permitted to delegate the powers specified in column 1 of the schedule below to the persons mentioned in column 2, subject to the conditions, if any, in column 3 :-

SCHEDULE +++++table ocr-page no.- 322-324

Nature of powers

Authority to whom powers Remarks

may be delegated

Powers to grant permits for import or transport of country spirit, foreign liquor, rectified spirit or denatured spirit.

Power to grant permits for the transport of bhang.

Power to appoint salesman to work at licensed premises. ,

Power to issue passes for export and transport of foreign liquor, country spirit, rectified spirit and denatured spirit from vend premises.

Power to grant passes for the export of medicinal and other preparations containing rectified spirit including intoxicating spirituous preparations from vend premises.

Power to grant passes for the export and transport of medicinal or other preparations containing rectified spirit including intoxicating spirituous preparations from the bonded

warehouse of the approved manufacturer.

Power to grant permits for the import or transport of intoxicating spirituous preparations.

Power to grant passes for the export and transport of spirit from a distillery, or of beer from the brewery or of liquor from a bonded warehouse.

Power to grant permit for the

possession of country spirit not exceeding 45.460 litres on special occasions.

Power to grant licences for the manufacture and possession of country fermented liquor for home consumption.

Powers to grant licenses for the -manufacture of country fermented liquor for use on special occasion.

Power to grant passes for the export and transport of bhang.

Power to grant passes for the transport of bhang.

Power of the grant passes for the export and transport of foreign liquor, country spirit and denatured spirit from the whole sale vend premises of the person mentioned in column 2.

Power to grant export and transport passes for the export and transport of foreign liquor from the retail premises of any licensee to any other premises of the same licensee.

Power to grant a permit for import or transport of rectified spirit from licensed distillery to an approved manufacturer and homopathic chemist or practitioner.

Power.to grant authorisation for the export, transport in bond of country spirit or Indian made foreign liquor or rectified spirit or medicinal, non-medicinal preparations containing rectified spirit including intoxicating spirituous preparations to the Manager of the Distillery, Brewery or etc.

Power to require the manager of a distillery or brewary or bonded warehouse or the proprietor of a chemical works licensed in Haryana to execute a bond ensuring the safe arrival at its destination of any consignment of liquor exported or transported in bond and the payment of any duty which may become due thereon.

Power to discharge the bond executed Ditto by the managerof the distillery or

brewary or bonded warehouse or the

approved manufacturer concerned in

connection with the export/transport in bond of liquor.

Power to grant or renew a permit for Ditto

purchase, transport and possession of foreign spirit exceeding one bottle of the capacities of 757 millilitres.

Power to grant permits for the

purchase, transport and possession of brandy in a prohibited area.

Power to suspend licenses granted under Forms L-2 L-14, and L-14-A of Rule 2 of the Haryana Liquor Licences Rules, 1970

324 Punjab Excise Powers and Appeal Orders, 1956 ,

*23. Power to impose ;.malty and its Deputy Excise and Taxation

recovery under J talon 61 and powers Commissioner, in-charge of

of confiscation under sections 79 and excise administration in the

79 of the Act district concerned.,

*Added by Haryana Notification No. S.O. I 04/P.A. 1/1914/S. 13/2002 dated 27th December, 2002.

Order - 13.

Under section 14 of the Punjab Excise Act, it is hereby declared that an appeal shall lie from an original or appellate order of an Excise Officer as follows, namely:-

(a)      to the Collector when the order is made by an Excise Officer below the rank of Collector,

(b)      to the Financial Commissioner when the order is made by Collector, provided that :-

 

(i)       when an original order is confirmed on first appeal, a further appeal shall not lie.

 

(ii)      when any such order is modified or reversed on appeal by the Collector the order made by the Financial Commissioner on further appeal, if any, to him shall be final.

Order - 14.

Under section 58(2)(c) of the Punjab Excise Act it is directed that -

(i)       every memorandum of appeal must be presented within one month from the date of the order appealed against.

 

(ii)      every memorandum of appeal shall be accompanied by the order appealed against, in original or by an authenticated copy of such order unless the omission to produce such order or copy is explained to the satisfaction of the appellate authority. The time spent in obtaining an authenticated copy of such order shall be excluded from the period of limitation prescribed under clause (i) above.

Order - 15.

 The Punjab Excise Powers and Appeal Orders and enforced with Pepsu Government Notification No. 50, dated the 12th November, 1952, in the territories immediately before the 1st November, 1956, were comprised in the State of Patiala and East Punjab States Union shall, stand repealed.

 

 

 



[1] Leg. Sup. Part HI dated 24.1.1986.

 

[2] Words added by Haryana Government Notification No. GSR20/PA1/14/S.3and12/Aind.(1)/88 dated 3.3.1988.

 

[3] Added by Haryana Government Notification No. GSR 58/PA1/14/Ss 3 and 14/Amd(2)/92 dated 28.8.1992.

 

[4] Substituted vide Haryana Government Notification No. GSR 31/PA1/14/s.1/Amd/85 dated 27.2.1985.