The Assam Excise Act, 2018
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## THE ASSAM GAZETTE

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 EXTRAORDINARY
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 PUBLISHED BY THE AUTHORITY

##### 156 ^ * 1 ' ^ , ^ ^ ^ , 2 2 ’5115,2018, 1 5 ^ , 1940 (*fa)

 No. 156 Dispur, Thursday, 22nd March, 2018, 1st Chaitra, 1940 (S. E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH

 NOTIFICATION

 The 22nd March, 2018

 No. LGL.181/2015/11- The following Act of the Assam Legislative Assembly

 which received the assent of the Governor on 16th March, 2018 is hereby published for general

 information.

 ASSAM ACT NO. IV OF 2018

 (Received the assent of the Governor on 16th March, 2018)

 THE ASSAM EXCISE (AMENDMENT) ACT, 2018


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##### 746 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018

### AN

 ACT

**further to amend the Assam Excise Act, 2000**

**Preamble** Whereas it is expedient further to amend the Assam

Excise Act,2000, hereinafter referred to as the principal Act, in **Assam Act**

**NO.XIV o f**

the manner hereinafter appearing ;

2000

It is hereby enacted in the Sixty-ninth Year of the

Republic of India as follows

**Short title,** 1. (1) This Act may be called the Assam Excise (Amendment)
**extent and**

Act,2018

**commencement**

(2) It shall have the like extent as the principal Act.

(3) It shall come into force on such date as the State

Government may, by notification in the Official

Gazette, appoint.

**Amendment of** 2. In the principal Act, in section 2 , after clause (y), the

**section 2**

following new clause (z), shall be inserted, namely

“ (z) ‘public place’ means any place intended for use by or

accessible to the public and includes any conveyance running

or parked on public roads or parking area;”

**Substitution of** 3. In the principal Act, for the existing section 36, the following
**section 36**

shall be substituted, namely

**“36. Recovery of dues.-** (1) All excise revenue, payable to the

Government under this Act, shall be recovered from the person

liable to pay the same or his legal representatives/ successors

or from his surety or his agent as if they were the arrears of

land revenue or in the manner provided for the recovery of

public demands by any law for the time being in force.

(2) In the event of default in payment of excise revenue or

otherwise, by any person licensed under this Act, his

manufactory, warehouse, shop or premises and all fittings,

apparatus, stocks of liquor or material for the manufacture of

the same, held therein shall be liable to be attached towards


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##### THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018 747

any claim for excise revenue or in respect of any loss incurred

by the Government through such default and be sold to satisfy

such claim which shall be the first charge upon the proceeds

of such sale.”

**Substitution of** 4. In the principal Act, for the existing section 49, the following
**section 49**

shall be substituted, namely :-

**“49. Bail.-** (1) Subject to sub- section (2) of this section, the

provisions of the Code of Criminal Procedure, 1973 shall apply Central

Act 2 of

to bail in respect of the offences under this Act. 1974

(2) Except for the offences punishable under sub-section (1) of

section 53, section 54 and section 55, which shall be non-

bailable, all other offences under this Act shall be bailable

within the meaning of the said Code.

(3) All Excise Officers and Police Officers, not below such rank

as the State Government may prescribe, shall be empowered to

accept bail in respect of bailable offences.”

**Amendment of** 5. In the principal Act, in section 53, for the existing provisions
**section 53**

of sub-sectiori (1), the following shall be substituted, namely

**“53.** **Penalty** **for** **unlawful** **import,** **export,** **transport**

**manufacture,** **possession,** **sale** **etc.-** (1) Whoever, in

contravention of the provision of this Act or of any rule or order

made or notification issued or of any licence, permit or pass,

granted under this Act, -

(a) manufactures, imports, exports, transports, removes,

possesses or sells any intoxicant other than tari and

pachwai; or

(b) constructs or works, any distillery or brewery ; or

(c) bottles any liquor other than tari and pachwai for purposes

of sale; or


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##### 748 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018

(d) uses, keeps or has in his possession any material, still,

utensil, implement or apparatus, whatsoever, for the

purpose of manufacturing any intoxicant other than tari

and pachwai; or

(e) possesses any material or label of any brand of liquor either

with or without the Government hologram or hologram of

any other State or any other thing in which liquor can be

packed or any apparatus or implement or machine for the

purpose of packing any liquor;

shall be punished with imprisonment for a term which shall

not be less than six months but which may extend to three

years and with fine which shall not be less than five

thousand rupees but which may extend to one lakh rupees

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 he may have

been sentenced.”

**Substitution of** 6. In the principal Act, for the existing section 54, the following
**section 54**

shall be substituted, namely:-

**“54. Unlawful possession in certain cases.** Whoever without

lawful authority has in his possession any quantity of any

intoxicant knowing the same to have been unlawfully imported,

exported, transported or manufactured, and knowing that the

prescribed duty has not been paid thereon, shall be punished

with imprisonment for a term which shall not be less than six

months but which may extend to three years and with fine

which shall not be less than fifty thousand rupees but which

may extend to five lakh rupees 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 he may have been sentenced.”


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##### THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018 749

**Substitution of** 7.In the principal Act, for the existing section 55, the following
**section 55**

shall be substituted, namely:-

**“55. Penalty for altering or attempting to alter any**

**denatured spirit that may be used for human consumption.-**

If any person alters or attempts to alter any denatured spirit

with the intention that such spirit may be used for human

consumption whether as a beverage or internally as 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 punished with imprisonment

for a term which shall not be less than one year 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 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 addition to any other imprisonment to which he

may have been sentenced.”

**Amendment of** 8. In the principal Act, in section 58, in sub- section (b), after
**section 58**

the words and punctuation mark “permit or pass,”, the

following shall be substituted, namely: -

“shall be punished in case of (a) with fine which shall not be

less than ten thousand rupees but which may extend to fifty

thousand rupees and in case (b) with fine which shall not be

less than fifty thousand rupees but which may extend to five

lakh rupees and the convicting Magistrate shall direct the

offender to be imprisoned in default of payment of fine for a

term which may extend to six months.”

**Insertion of** 9. In the principal Act, after section 58, the following new
**new section**

section 58-A shall be inserted, namely: -

**58-A**

**“58-A. Penalty for non-payment of duty or fee.-** If any

person or any licence holder under this Act fails to pay any


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##### 750 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018

duty, fee or any other levy due to the Government, which under

this Act he is liable to pay and for which he has received due

notice from the State Government or the Excise Commissioner

or a Collector, shall be punished with imprisonment for a term

which may extend to three years and with fine which shall not

be less than the amount due from him but which may extend to

three hundred percent of the duty, fee or other levies due from

him.”

**Insertion of new** 10. In the principal Act, after section 61, the following new
**sections 61-A**

sections 61-A and 61-B shall be inserted, namely:-

**and 61-B**

**“61-A. Prohibition of consumption of liquor or intoxicant**
**in public place.-No person shall consume Liquor or any**
intoxicant in a public place (as defined under section 2 (z)).

**“61-B. Penalty for consumption of liquor in public places. -**

Whoever, in contravention of this Act or the rules, notification
or order made thereunder,-

(a) consumes liquor in a public place;

(b) consumes liquor in a public place and creates nuisance;

(c) permits drunkenness or allows assembly of unsocial

elements on the licensed premises of liquor

establishments; shall be punishable:-

(i) in case of an offence falling under clause (a), with fine

which may extend to five thousand rupees;

(ii) in case of an offence falling under clause (b) , with

imprisonment for a term which may extend to three
months and with fine which may extend to ten

thousand rupees; and

(iii) in case of an offence falling under clause (c), with

imprisonment for a term which may extend to six

months and with fine which may extend to fifty

thousand rupees.”

**Insertion of new** 11. In the principal Act, after section 64, the following new
**section 64-A** section 64-A shall be inserted, namely: -

“64-A. **Commission** **of offence** **by companies.-** (1) If the

person committing an offence under this Act is a company.


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##### THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018 751

the company as well as every person in charge of and

responsible to the company for the conduct of its business
at the time of the commission of the offence, shall be deemed

to be guilty of offence, and shall be liable to be proceeded

against and punished accordingly:

Provided that where a company has different

establishments or branches of different units in any

establishment or branch, the Chief Executive Officer and the
person in charge of such establishment, branch, unit

nominated by the company as responsible for the conduct of
the business shall be liable for contravention in respect of
such establishment, branch or u n it.

(2) Notwithstanding anything contained in sub-section (1),
where an offence under this Act has been committed by a
company and it is proved that the offence has been

committed with the consent or connivance of, or that the

commission of the offence is attributable to any negligence on
the part of any director, manager, secretary or other officer of
the company, such director, manager, secretary or other officer
shall be liable to be proceeded against and punished

accordingly.

Explanation : for the purpose of this section,-

Central Act

“Company” means a body corporate registered under the

No.18 of 2013

Companies Act, 2013 and includes a firm including a

Act NO.IX of

partnership firrii, whether registered under Indian Partnership 1932
Act, 1932 or other association of individuals registered under Act No.2 of
the Co-operative Societies Act, 1912 and the Societies 1912

Registration Act, 1860; and “director”, in relation to firm, Act No.21

of 1860

means a partner in the firm.”

**Amendment of** 12. In the principal Act, in section 69, in sub-section (1), for
**section 69** the existing clauses (a) and (b), the following shall be

substituted, namely:-

“(a) under section 53, 54, 55, 61 or 61-B except on his own

knowledge or suspicion or on the complaint or report of an
Excise Officer;

(b) under section 56, 57, 58, 58-A 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; o f”

**Substitution of** 13. In the principal Act, for the existing section 76, the
**section 76** following shall be substituted, namely


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##### 752 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018

**“76. Power to compound offences.-** (1) The offences under
this Act, except under sub-section (1) of section 53, section 54
and section 55 shall be compoundable.

(2) Any person or licence holder who is reasonably

suspected of having committed an offence, except under

section 53 (1), 54 and 55 of this Act, may apply to the Excise
Commissioner or a Collector for compounding of the offence,

before he is convicted.

(3) On receipt of such application, the Excise Commissioner
or Collector, having regard to the circumstances of the case,
may in his discretion order for compounding of the offence
on payment of a sum of money by way of compounding fee

for the offence on such terms and conditions as he deems fit.

(4) On payment by the person of such sum of money, such
person, if in custody, shall be set at liberty and no further

proceeding shall be instituted and continued against such

person in respect of the offence compounded, in any criminal

court:

Provided that the sum of money fixed as

compounding fee or compensation by the Excise

Commissioner or Collector, under this section shall not be

less than three times and not be more than five times the

duty involved or value of intoxicant , apparatus, vehicle and

other material, whichever is higher:

Provided further that where any intoxicant,

apparatus, vehicle or other material is seized, the same shall
not be released but shall be disposed of in such manner as
may be prescribed.

(5) In case the license holder commits the same offence for the
second time, his compounding fee will be not less than double
of the amount paid for his same offence committed earlier”.

**S. M. BUZAR BARUAH,**

##### Commissioner & Secretary to the Government of Assam,
 Legislative Department, Dispur, Guwahati-6.

Guwahati: Printed and Published by the Dy. Directors (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.

Extraordinary Gazette No. 311 - 300 + 10 - 22 - 03- 2018. (visit at- www.dpns.assam.gov.in)


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