The Assam Excise Act, 2000
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## THE ASSAM GAZETTE

f

### EXTRAORDINARY

#### PUBLISHED BY AUTHORITY

Hs 106 11 2000, 19 1922 (*R0

No. 106 Dispur, Wednesday, 11th October, 2000, 19th Aswina, 1922(S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT : LEGISLATIVE BRANCH

NOTIFICATION

The 22nd September, 2000

No.LGL.172/93/Pt./46.— The following Act of the Assam

Legislative Assembly which received the assent of the Governor is hereby
published for general information.


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##### ASSAM ACT NO.XIV OF 2000 > .

**(Received** **the assent of the Governor on 20th September, 2000)**

##### THE ASSAM EXCISE ACT, 2000
 AN
 ACT

_i_

to consolidate and amend the Excise law in force in Assam.

Whereas it is expedient to consolidate and amend the law

in force in Assam, relating to import, export, possession of
intoxicating liquor and of intoxicating drugs.

It is hereby enacted in the Fifty-first Year of the Republic

of India as follows
### 5

CHAPTER - 1

**4**

Preliminary

**Short title** 1. (1) This Act may be called the Assam Excise Act,
**extent and** 2000.
**commence­**

(2) It extends to the whole of Assam.

**ment.**

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

Government may, by notification, appoint in this behalf.

2. In this Act, unless there is anything repugnant in the
**Definitions.**

subject or context,

(a) "beer" includes ale, stout, port, and all other

fermented liquor usually made from m alt;

(b) "to bottle" means to transfer liquor from a cask or

other vessels to a bottle or other receptacle, whether any
process of rectification be employed or not and includes
re-bottling;

(c) "club" means a society of persons

associated together for social intercourse, for the

Central

promotion of politics, sports, arts, science, Act I of 1956
literature or for any purpose except the acquisition Assam
of gain, or whether the same be registered under the Act I of 1950
Indian Companies Act, 1956 the Assam Central

Co-operative Societies Act 1949, the Societies Act D o f 1860
Registration Act, 1860, or other wise incorporated
or not;


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##### THE- ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 791

 (d) "Collector" includes the District Collector, 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 ;

 (e) "denaturant" means any substance prescribed by rule
 made in this behalf under clause (m) of section 84 for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine or any other way whatsoever ;

 (f) "to denature" means to mix spirit with one or more
 denaturants in such manner as may be prescribed by rules made in this behalf under clause (m) of section 84 ; and denatured sprit means spirit so mixed ;

 (g) "District Collector" means the Chief
 Officer-in-charge of the revenue administration of a district;

 (h) "excisable articles" means—

 (a) any alcoholic liquor for human consumption; or

 (b) any intoxicating drug ;

 (i) "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 ;

 (j) "excise commissioner" means the officer appointed
 by the State Government, under section 6, sub-section (2), clause (a);

 (k) "excise officer" means a Collector or any officer or
 other person appointed or invested with powers under section 6;

 (l) "excise 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 the time being in force relating to liquor or intoxicating drugs.


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##### 792 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000
 (m) "export" means to take out of the territory to which
 this Act applies, otherwise than across a custom frontier as defined by the Central Government;

 (n) "import" (except in the phrase import into India)
 means to bring into the territories to which this Act applies otherwise than across custom frontier as defined by the Central Government;

 (o) "intoxicating" means any liquor or intoxicating
 drug;

 (p) "intoxicating drug" means —
 (i) the leaves, small stalks or 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 not been submitted to any manipulations other than those necessary for paching and transport;

 (iii) any mixture with or without natural materials, or any of the above forms of intoxicating drugs, 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 manufactured drug, as defined in the Narcotic Drugs and psychotropic substances Act, 1985.

 (q) "liquor" means intoxicating liquor and includes all
 liquid consisting of or containing alcohal ; also tari and £
 pachwai in any form ; and any substance which the State Government may, by notification, declare to be liquor for the purposes of this Act;

 (r) "manufacture" includes any 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;

 (s) "State Government" means the Government of
 Assam;


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THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 793

(t) "pachwai" means any fermented rice, millet, or other

grain, whether mixed with any liquid or not and any liquid
obtained therefrom, whether diluted, or undiluted but does
not include beer;

(u) "place" includes a house, building, shop, tent,

vessel and raft and vehicle ;

(v) expressions referring to 'sale' include any transfer

otherwise than by way of gift;

(w) "sprit" means any liquor containing alcohol,

obtained by distillation whether it is denatured or not;

(x) "tari" means, juice, whether fermented or

unfermented, drawn from any kind of palm tree ;

(y) "transport" means to move from one place to another

within the territories to which this Act applies .

**Power to define** 3. The State Government may, by notification, declare
**country liquor and** what, for the purposes of this Act, shall be deemed to be
**foreign liquor re­** Country Liquor and Foreign liquor respectively .
**spectively Whole­**
**sale or retail sale.** 4. 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 therein and as
regards purchasers generally or any specified class of
purchasers generally or any specified occasion, what
quantity of any intoxicant shall for the purpose of this Act,
be the limit of sale by retail and of sale by wholesale,
respectively.

**Saving o f cer-** 5- Nothing contained in thi,s Act shall affect the

**Central Act 8**

**tain enact-** provisions of the Cantonment Act, 1924, the Sea

**of 1878**

**m e n ts** Customs Act, 1878, or the Indian Tariff Act, 1894 **Central Act 8**
or any rule or order made under the said Acts. **of 1894**

CHAPTER - II

Establishment and Control

**Appointment of** (j) Within a district, the administration of the Excise

**officers and con-** Department and the Collector of Excise Revenue shall be

ferment withdraw- u n (je r t he charge of the District Collector.

**al and delegation**
**of power.**


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794 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, _2OQQ_

_(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 therein—

(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 excise
revenue;

(b) appoint any person other than the District Collector

who shall, subject to the control of the District Collector,
exercise all or any of the powers or 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 of such designations, powers and duties under
this Act, as the State Government may think fit;

(d) withdraw from any officer or person all or any of his

powers or duties under this A ct;

(e) authorise—

(i) the State Government to delegate to the Excise

Commissioner and also in such cases and such matters as the
State Government may specify, to the Commissioner of a
Division ;

(ii) the Excise Commissioner, and in such cases and in

such matters as the State Government may specify, a
Commissioner of Division, subject to the control of the State
Government to delegate to Collectors ; and

(iii) Collector,’ subject to the control of the Excise

Commissioner and the State Government, to delegate to
subordinate officers, subject to such conditions and
restrictions as may be prescribed by any rules made under
section 84, sub-section (2) clause (a) any powers conferred
upon, or delegated to, or exercised in respect of the excise
revenue by the State Government, the Excise Commissioner,
Commissioners of Divisions and Collectors, respectively, by
or under the provisions of this Act or of any other law for
the time being in force relating to excise.


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Anneal. 7. (1) Orders passed under this Act or the rules framed

thereunder by the Excise Commissioner, a District Collector,
a Collector other than a District Collector or an authority
mentioned in sections 14, and 17 of this Act, shall be
appealable before Assam Board of Revenue.

(2) In hearing appeals, the Assam Board of Revenue

may call for the proceedings held by any of officers or
authorities mentioned in sub-section (1) and pass such order
or orders thereon as it may think fit.

CHAPTER - III

Import, Export and Transport

**Restriction** 8. (1) No intoxicant shall be imported unless-
**on import.**

(a) the State Government has given permission either

general or special, for its import;

(b) such conditions, if any, as the State Government

may impose, have been satisfied ; and

(c) the duty, if any, payable under chapter V has been

paid or a bond has been executed for the payment thereof.

**Restriction on** **9.** No intoxicant shall be exported or transported unless

**import and** the duty, if any, payable under chapter-V has been paid or a

**transport.** bond has been executed for the payment thereof.

**Prohibition of** 10. The State Government may, by notification,—

**import, export**
**and transport.** (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.

**Prohibition of** 11. The State Government may, by notification —
**publication of**
**and entry of** (1) prohibit into the areas to which this Act applies the
**newspaper,** publication or display of advertisement of liquor or
**periodical,** intoxicating preparations in the newspapers, periodicals,

**journals etc.**

journals, hoardings, banners etc. printed and published in

and from that area.


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##### (2) prohibit into the areas to which this Act applies *d5e
 entry of newspapers, journals etc. if any contain advertisement of liquor or intoxicating preparations.

 12. No intoxicant, exceeding such quantity as the State

**Passes for im­**
**port, export** Government may prescribe by notification either generally
**and transport.** 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.

 13. Passes for the import, export or transport of
 intoxicant may be granted by the Collector or by any officer specially authorised by the Excise Commissioner in this behalf;

 Such passes may be either general for definite and
 specified kinds of intoxicants or special for specified occasions and particulars consignments only.

 CHAPTER - IV

 Manufacture, possession and sale

**Manufacture** 14. (1) Except under the authority and in accordance
**and prepara­** with the terms and conditions of a licence granted in that
**tion for manu­** behalf by the authority prescribed in the rules framed under
**facture permit­** this Act -
**ted only under**
**licence.** (a) no intoxicant shall be manufactured ;

##### (b) no hemp plant (Cannabis sativa L) shall be cultivated
 or collected;

_I_

##### (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 tari:


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Provided that nothing in clause (c) shall apply to tari

which may lawfully be sold under clauses (b) to (e) of
sub-section (3) of the section 17.

(2) Unless and untill the State Government shall,-by

notification issued under sub-section (3), direct otherwise
nothing in clause (a) of sub-section (3) shall apply to -

(i) tari intended to be used solely for the manufacture of

gur or molasses ;

(ii) tari intended to be used solely for the preparation of

food for domestic consilption, and not as an intoxicant or
for the preparation of any intoxicating article or any articles
for sale; and

(iii) tari upto a limit of four kilograms for the domestic

consumption of the person in possession of the tree from
which it is drawn.

(3) Notwithstanding anything contained in sub-section

(2), the State Government may, by notification, prohibit the
manufacture of tari by any person or class of persons either
throughout the territories to which this Act applies, or in any
local area comprised therein, either absolutely or subject to
such conditions as it may prescribe.

**Establishment** 15. The Excise Commissioner, with the sanction of the

**or licensing of** State Government, may —
**distilleries**
**breweries and** (a) establish a distillery, in which spirit may be

**warehouses.** manufactured under a licence granted under sub-section (1)
of section 14, on such conditions as the State Government
thinks fit to impose ;

(b) discontinue any distillery so established ;

(c) licence, on such conditions as the State Government

thinks fit to impose, the construction and working of a
distillery or brewery;

(d) establish or licence a warehouse wherein any

intoxicant may be deposited and kept without payment of
duty; and

(e) discontinue any warehouse so established.


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##### 798 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2OQQ

**Limit of pos­** 16. (1) No person shall have in his possession any
**sessions with** quantity of any intoxicant in excess of such quantity as the
**exceptions and** State Government, may, under section 4 declare to be the
**prohibitions,** limit of sale by retail, except under the authority and in
**in special** accordance with the terms and conditions of—
**cases.**

##### (i) a licence 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 bonafide private consumption and not for sale, or

 (c) tari intended to be used solely for the manufacture of
 gur or molasses, or

 (d) tari intended to be used solely for the domestic
 consumption, and not as an intoxicant or for the preparation of any intoxicating article or of any article for sale.

 (2) Notwithstanding anything contained in sub-section (1)
 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 the Act applies, or any local area, place or class of place comprised therein, of any intoxicant either absolutely or subject to the conditions as it may prescribe.

**Prohibition of** 17. (1) No intoxicant shall be sold except under the

**sale without**

##### authority and in accordance with the terms and conditions of

**licence and**

##### a licence granted by the authority prescribed in the rules

**exceptions to**
**such prohibi­** framed under this Act in this behalf :
**tions.**


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Provided that —

(1) on such conditions as may be determ ined by the

State G overnm ent, a licence for sale granted under the

Excise law in force in another province may be deemed to be
a licence granted under this A c t;

(2) a person licenced to cultivate or collect plant from

which an intoxicating drug is produced, may sell without a
licence those portions of the plant from w hich the
intoxicating drug is manufactured or produced to any person
licenced under this Act, to deal in the same, or to any officer
to whom the Excise Commissioner may prescribe ;

(3) nothing in this section applies to—

_e_ (a) the sale of foreign liquor lawfully procured by 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 ;

(b) the sale of tari lawfully possessed by a person in

possession of the tree from which it was drawn to a person
licenced under this Act to manufacture or sale ta ri;

(c) the sale of tari lawfully possessed and intended to be

used solely for the manufacture of gur or molasses ;

(d) the sale of tari lawfully possessed and intended to be

used solely for the preparation o f food for dom estic
consum ption, and not as an intoxicant or for the preparation
of any intoxicating article for sale, and

(e) the sale of tari lawfully possessed and intended to be

used in the m anufacture of bread to a person holding a
permit to use tari for the purpose of making bread ;

(4) Any club which has transactions with its members in

respect of foreign liquor, shall be deem ed to conducting
retail sales and shall be required to take out a licence under
this Act on paym ent of such fees and subject to such
restrictions and on such conditions as the State Governm ent
may prescribe.

18. The State Governm ent may grant to any person on

**Exclusive priv­**
**ilege of manu** such conditions and for such period as it may think fit, the
**facture and** exclusive privilege of manufacturing or of supplying to licenced vendors any
**supply.** country liquor or intoxicating drugs within any specified local area.


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800 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000

-*•

No guarantee of any exclusive privilege under this

section shall exercise the same until he has received a licence
sanctioned by the State Government and issued by the
Commissioner of Excise, Assam.

**Manufacture** 19. Within the limit of any military Cantonment and
**and sale in or** within such distance from such limits as the Central
**near canton­** Government in any case may prescribe on licence for the
**ment.** manufacture or sale of liquor shall be granted, except with

the previous consent of the Commanding Officer.

CHAPTER - V

Duties and Fees

**Duty of excise** 20. An excise duty or a countervailing duty, as the case

**articles.** 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

licence granted under section 14 ; or

(e) manufactured in any brewery or distillery licensed or

established under section 15 :

Provided that duty shall not be so imposed on **Central**

any article which has been imported into India and **Act 8 of 1894**
was liable on such importation to the payment of **Central Act 8**
duty under the Indian Tariff Act, 1894 or the Sea **of 1878**
Customs Act, 1878.

Explanation

Duty may be imposed under this section at different rates
according to the places to which an excisable article is to be
removed for consumption, or according to the varying
strength and quality of such article.


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THE ASSAM GAZETTE. EXTRAORDINARY, OCT, 11, 2000 801

Method of 21. Subject to such rules regulating the time, place and

levy of duty, manner as the State Government may prescribe, any duty
imposed under section 20 shall 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 issued for sale from a warehouse established

or licenced under clause (d) of section 15,

(b) in the case excisable articles exported in the territory

to which the 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 clause (d) of section 15 ;

(d) in the case of intoxicating drugs,-

(i) at a rate assessed on the area covered by a licence

granted under the provisions of clause (b) of sub-section (1)
of section 14 or on the quantity or outturn of the crop
cultivated or collected tinder such licence, or

(ii) at a rate charged upon the quantity produced or

manufactured under a licence granted under the provisions of
clause (d) of sub-section (1) of section 14 or issued from a
warehouse established or licenced under clause (a) of
sub-section (1) of section 15 or issued from a warehouse
established or licenced under clause (d) of sub-section (1) of
section 15,

(e) in the case of spirit or beer manufactured in a

distillery or brewery established or licenced under section

15,-

(i) at a rate charged upon the quantity produced or


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issued from the distillery or brewery, as the case may be, Ctf

issued from a warehouse licenced or established under
clause (d) of section 15, or

(ii) at a rate charged in accordance with such scale or

equivalents calculated on the quantity of materials used or by
the degree of attention of the wash or wort, as the case may
be, as the State Government may prescribe :

Provided that where payment is made upon issue of
excisable article or sale from a warehouse, established or
licenced 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 the warehouse.

**Payment for** 22. Instead of or in addition to any duty leviable under
**grant of ex­** this chapter the State Government may accept payment of a
**clusive privi­** sum in consideration of the grant of any exclusive privilege
**lege.** under section 18.

23. (1) Until provisions to the contrary is made by the

**Saving for du­**

parliament, the State Government may continue to levy any

**ties being le­**

duty to which this section applies which it is lawfully

**vied at com­**
**mencement of** levying immediately before the commencement of the
**Constitution.** Constitution, under this chapter as then in force.

(2) The duties to which this section applies are,—

(a) any duty on intoxicants or medicinal or toilet

preparations containing alcohol which are not excisable
articles within the meaning of this A ct;

(b) any duty on an excisable article produced outside

India and imported to the territories to which this Act applies
whether across a customs frontier as defined by the Central
Government or not.

(3) Nothing in this section shall authorise the levy by

the State Government of any duty which, as between goods
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 one locality and similar goods
manufactured or produced in another locality.


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THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2(X)0 803

CHAPTER - VI

Licenses, permits and passes

**Existing** 24. Every licence, permits or pass granted under any
**licenses etc.** section of the Assam Excise Act, 1910 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.

**Form and con-** 25. Every licence, permit or pass granted under this

**ditions of li-** Act --

**censes etc.** (a ) shall be granted -

(i) on payment of such fees, if any,

(ii) for such period, and

(iii) subject to such restrictions and such conditions, and

(b) shall be in such form and shall contain such

particulars, as the State Government, subject to any rules
made under clause (g) sub-section (2) of section 84, 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 any intoxicant
for bonafide consumption or use.

26. (1) The Excise Commissioner, Collector or any

**Rules for**

Officer or authority, in issuing any licence or in making any

**settlement of**

settlement of shops under this Act, or rules framed

**shops.**

thereunder, shall be guided by such directions as may be
issued by the State Government from time to time either
generally or in particular.

(2) The State Government may, at any time, if in their

opinion it is so necessary, cancel any notice calling for
tenders for settlement of shops in accordance with the rules
framed under this Act or any tender received in pursuance of
any such notice or withdraw any shop from settlement for
such period without assigning any reason therefor and such
power of cancellation or withdrawal shall be deemed to have
always been vested in the State Government.


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804 THE ASSAM GAZETTE. EXTRAORDINARY, OCTOBER 11, 2000

(3) Notwithstanding anything in this Act, the State

Governm ent may issue direction to the Excise

Commissioner, Collector or any officer or authority to cancel
any notice in accordance with rules framed under this Act
calling for tenders for settlement of shops or any tender
received in pursuance of any such notice or to withdraw any
shop from settlement at any time without assigning any
reason therefor and the Excise Commissioner, Collector or
any officer or authority, as the case may be, shall comply
with such directions and such power of issuing direction to
the Excise Commissioner, Collector or any officer or
authority shall be deemed to have always been vested in the
State Government.

(4) If any notice inviting tenders received in pursuance of

any such notice is cancelled under this section the value of
Court fee Stamps affixed to any such tender or any money
deposited along with any such tender required by or under
this Act shall be refunded to the person fixing the stamp or
depositing the money.

**C ounterpart** 27. Every person taking out a licence under this Act may be
**agreem ent**

required to execute a counterpart agreement in conformity

**and security.**

with the tenure of this licence, and to give such security by
way of deposit or otherwise, for the performance of this
agreement as the authority granting the licence may require.

**Technical** 28. (1) No licence granted under this Act shall be deemed to
**defects,**

be invalid by reason of any technical defect, irregularity or

**irreg u la rities**
**and** omission in the licence, or any proceedings taken prior to the
**o m is s io n s .** grant thereof.

(2) The decision of the State Government as to what is a

technical defect, irregularity or omission shall be final.

**A scerta in ­** 29. Before the licences are granted in any year of the retail
**ment of local** sale of any intoxicant, the Collector shall take measures, in
**public**
**o p in io n .** accordance with rule to be made by the State Government in a

this behalf, as may best enable him to ascertain local public
opinion in regard to the licencing and location of shops.

**C a n cella tio n** 30. (1) Subject to such restrictions as the State Government
**or** **suspension**

**of** **licences,** may prescribe the authority who granted the licence, permit

**etc. in** or pass under this Act may cancel or suspend the same -
**certain** **cases.**

(a) if any duty fee payable by the holder thereof be not

duly paid, or

(b) if an excisable article is sold at excess price, or


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(c) in the event of any breach by the holder 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 licence, permit or
pass, or

(d) 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 or non-bailable offence or of
any offence punishable under the
Narcotic Drugs and Psychotropic ,, . .

substances Act, 1985 or under the 6i

Trade and Merchandise Marks Act, **Central Act**

1958, or under section 482’to 489 of 43 o f 19:18

the Indian penal Code;

(e) at will, if the conditions of the licence, permit or

pass provided for such cancellation or suspension.

(2) The holder of a licence, permit or pass shall not be

entitled to any compensations, for the cancellation or
suspension of his licence, permit or pass under this section
or to the refund of any fee paid or deposit made in respect
thereof.

**C ancellation** 31. (1) Whenever the authority stated in section 30 considers
**of licences in** that a licence should be cancelled otherwise than under the
**other** **cases.**

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 licence either -

(a) on the expiration of fifteen days 'notice in writing of

his intention to do so, or

(b) forthwith without notice,

(2) If any licence 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 State
Government may direct.

(3) When a licence 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.

**Surrender of** 32. Any holder of a licence granted under the Act to sell an
**licen ce.** intoxicant may surrender his licence on the expiration of one

month's notice in writing given by him to the Collector of his
intention to surrender the same on payment of the fee payable


-----

##### for the licence for the whole period for which it woulci’have been current but for such surrender;

 Provided that, if the State Government is satisfied that
 there is sufficient reason for surrendering a licence, it may remit to the holder thereof the sum payable on surrender and any fee paid in advance or any portion of such sum or fee:
 Provided also that nothing in this section shall apply in
 the case of a licence held by the grantee of an exclusive privilege under section 18. Explanation In this section and in section 35, the words
 'holder of licence' include a person whose bid, tender or application for licence has been accepted by the Excise Officer empowered to grant such licence, although such person may not in fact have received the licence.

**No right to** 33. No person to whom a licence has been granted under this
**renew al.**

##### Act shall have claim to the renewal of such licence, or save as provided in section 31, any claim to compensation on the determination thereof.
 CHAPTER - VII

 General Provisions

**M easures,** 34. Every person who manufactures or sells any intoxicant
**weights and** under a licence granted under this Act -
**instrum ents.**

##### (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 this behalf, shall at any time measure, weight or test any intoxicant in his possession as such officer may require.

**Departmental** 35. If any person to whom an exclusive privilege has been
**management** granted under section 18 or any holder of a licence granted <>
**and resale.**

##### under this Act makes default in payment of any sum payable in respect of such privilege or licence or in complying with any other conditions thereof, the Collector may take such privilege or the grant expressed in such licence under management or may resell such privilege or grant at risk and loss of the defaulter.

**Recovery of** 36. All excise revenue, including any loss that accrue when,
**dues.** in consequence of default,a privilege or grant has been taken

##### under management or resold by the Collector under section


-----

35, and the amounts due to the State Government by any
person on account of any contract relating to 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 as arrears of land revenue or in the
manner provided for the recovery of public demands by any
law for the time being in force.

CHAPTER - VIII

Prevention, detection and investigation of offences

**Inspection** **of** 37. The Excise Commissioner or a Collector or an Excise

**places of**
**manufacture** Officer of the rank of Additional Commissioner, Joint
**and sale.** Commissioner, Deputy Commissioner, Superintendent,

Deputy Superintendent and Inspector may enter and inspect
at any time by day or night any place in which any licenced
manufacturer carries on the manufacture of or store any
intoxicant and any place in which any intoxicant kept for sale
by licensed person and may examine accounts and registers,
and may examine, test, measure or weight any measures,
weights, testing instruments, materials, stills, utensils,
implements, apparatus or intoxicant found in such place.

**Arrest,** 38. Subject to such restrictions the State Government may
**seizure and** prescribe, any of the following persons, namely
**search**
**without** (1) any officer employed in Excise, Police, not below
**warrant.**

such rank as the State Government may prescribe ;

(2) within such areas as the State Government may by

notification, direct such officers;

(3) any other persons duly empowered, and

(4) in any public place, any Excise or Police Officer may-

(a) arrest without warrent 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 or any
documents 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 Assam Opium Prohibition **Assam Act,"' 23**
Act I [9 4 7] , Assam Ganja and Bhang 21 of
Prohibition Act, 1959 and Narcotic **1959,**
Drugs and Psychotropic Substances **Central Act** 61

Act, 1985 and of 1985-

(c) detain and search any person upon whom and any

vessel, raft, vehicle, animal, package, receptacle
cause to suspect any such article to be.

**Issue of** 39. A Collector or Magistrate having reason to believe that an
**warrants.** offence punishable under section 53, 54, 55, 56, 57 or 61

has been or is likely to be committed may -

(a) issue 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 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.

**Search and** 40. (1) A Collector or Magistrate may at any time search or
**arrest in** direct a search to be made in his presence of any place for the
**presence of**

search of which he is competent to issue warrant under

**Collector and**

section 39.

**Magistrate.**

(2) A Collector or a 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.

**Search** 41. Any Excise or Police Officer, not below such rank as the
**seizure and**
**arrest follow­** State Government may, by notification, prescribe, having
**ing upon** reason to believe and having recorded the grounds of his
**entry without** belief that an offence under section 53, 54, 55, 56, 57 or 61
**warrant, in**
**emergent** has been, is being or is likely to be, committed in any place
**cases.** and that a search 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 anything found

therein which he has reason to believe
to be liable to confiscation under this
Act or any document or other article


-----

THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 809

which he has reason to believe may
furnish evidence of the commission of
an offence punishable under this Act or
under the Assam Opium Prohibition
Act, 1947, Assam Ganja and Bhang
Prohibition Act, 1959 and the Narcotic **Assam** **Act,**
Drags & Psychoropic substances Act, **23 of 1947,**

1985 and detain and search and if he **Assam** **Act**

thinks proper, arrest any person found **21 of 1959,**
in such place whom he has reason to **Central** **Act**
believe to have committed any such **61 of 1985.**
offence as aforesaid.

**Power to** 42. (1) A Collector may without the order of a
**investigate.**

Magistrate, investigate any offence punishable
under this Act which a Court having jurisdiction
over the local areas within the limits of such
Collector's jurisdiction would have power to
inquire into or try under the provisions of
CHAPTER-XIII of the Code of the Criminal **Central**

Procedure, 1973 relating to the place of inquiry **Act 2 of**

or trial. **1974.**

(2) Any other Excise Officer when specially empowered

in this behalf by the State Government in this respect of all or
any specified class of offences punishable under this Act,
may, without the order of the 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.

**Powers of** 43. (1) Any Collector or other officer
**investigating**

empowered under the provisions of sub-section

**officers.**

(2) of section 42 having recorded in writing his
reason for suspecting the commission of an
offence which he is empowered to investigate
may exercise the power conferred upon a Police
Officer making an investigation or upon an
Officer-in-charge of a Police Station by sections

160-171 of the Code of Criminal Procedure

**Central**

Code, 1973 and as regards offences punishable **Act 2 of**
under section 53, 54, 55, 56, 57 and 61 of this **1974.**
Act, the powers conferred upon such Police
Officers, in respect of congnizable offences
under section 55 and under section 57 of the said
Code.


-----

##### (2) Subject to such restrictions as the State Government
 may prescribe, a Collector or with the previous permission of a Collector but not otherwise, any other officer specially empowered under section 42, may without reference to 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 Code of Criminal Procedure,
 1973 which an officer specially empowered
 under sub-section (2) of section 42 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 does not proceed under C entral sub-section (2) or under section 76 shall submit Act II of a report, which for the purposes of section 190 1 9 7 4 . of the Code of Criminal Procedure, 1973, 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.

**Production** 44. (1) Article seized and, unless security for their
**of persons**

##### appearance before the Collector be taken, persons arrested

**arrested or**
**article** under the warrant of a Collector shall be produced before
**seized.** such Collector.

##### (2) Article 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 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.


-----

THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 811

(3) when a person arrested is produced before an Excise

Officer empowered under section 49 to accept bail, before an
officer-in-charge of a police station, such officer shall
forward such person to or take security for his appearance
before Collector or other officer empowered under section 42
to investigate the case.

(4) When articles seized cannot be conveniently

conveyed before the officer specified in sub-sections (1) and
(2) the persons making the seizure shall keep of them in
some place of safety and forthwith report the seizure to such
officer.

**Police** 45. (1) All Officer-in-charge of a Police Station shall take
**custody of** charge of and keep in safe custody, pending the order of a

9 **articles**

Collector or other Officer empowered under section 42 to

**seized.**

investigate the case, all articles seized under this Act which
may accompany such articles to the Police Station or may be
deputed for the purpose of 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-charge of the Police Station.

**Report of** 46. When any Excise Officer below the rank of a Collector
**arrests,** or Officer-in-charge of a Police Station makes or receives the
**seizure and**

information of any arrest, seizure or search under this Act he

**searches.**

shall within twenty-four hours thereafter, make a full report
of the particulars of the arrests, seizure or search of the
information received to the Collector, and to the other
officer, if any, empowered under sub-section (2) section 42
within the local limits of whose jurisdiction the arrest,
seizure or search was made.

**Procedure in** 47. (1) Save as in this Act otherwise expressely

**Central**

**executing**

provided, the provisions of the Code of Criminal **Act II of**

**•** **warrants and**

**in making** Procedure Code, 1973 relating to arrests, **1974.**
**arrests and** searches, warrants of arrest and search warrant
**search.** 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 warrants -x.
 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 Central
 of Criminal Procedure, 1973 deemed to be ^ct II of
 Police Officers. 1 9 7 4 ,

**Maximum** 48. No person arrested under the provisions of this Act shall
**period of**

##### be detained in custody for a longer period than under all the

**detention.**

##### circumstances of the case is reasonable and such period shall not exceed twenty four hours exclusive of the time necessary for the journey from the place of arrest to the place where the Collector or other officers empowered under section 42 to investigate, as the case may be, and then to the Court of Magistrate having jurisdiction to inquire into or try the case.

**Bail** 49. (1) When a Collector issues a warrant for the
##### arrests of any person under this Act, he shall in every such case direct in the manner provided in section 71 of the Code of Criminal Procedure,
 1973 that such person shall be released from 2 [C]of[ri]1974[C]
 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 the 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 439 to 449 of the Code of

Criminal Procedure, 1973 shall apply, so far as may be, in
every case in which bail is accepted or a bond taken under
this section.

**Inform ation** 50. Subject to such conditions, if any, as the State
**and aid to**

Government may, by notification prescribe, every officer

**Excise**
**O fficers.** employed in the Police, Customs Departments, every officer

employed by Civil Defence Department, every village
gaobura and within such areas as the State Government may,
by notification, direct, such officers of the Land Revenue
Department, as may be specified in such notification, shall be
bound-

fa) to give immediate information to an Excise Officer of

all branches or any of the provisions of this Act
which may come to his knowledge, and

(b) to aid an Excise Officer reasonably demanding his aid

in the due carrying out of any of the provisions of
this Act.

**Obligation** 51. In such areas as the State Government may, by
**on landhold­**

notification, direct, and subject to such conditions, direct,

**ers and other**
**to give in­** and subject to such conditions and exceptions, if any, as it
**formation in** may, by notification prescribe, whenever any intoxicant is
**certain cases,**

manufactured, or any hemp plant is cultivated or collected on
any land, or any place or village, in contravention of the
provisions of this Act, all owners and occupiers of such land
or place, and their agents and all members of the Panchayats
village headman, mauzadars, mandals, patwaris, and village
recorders 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 any officer of
the Excise or Police Department as soon as such fact may
come to their knowledge.

**The closing** 52. (1) The District or Sub-Divisional Magistrate may, by
**of retail**

notice in writing to the licensee, require that any shop in

**shops for the**
**preservation** which any intoxicant is sold by retail shall be closed at such
**of public** times or for such periods as such Magistrate may deem
**peace.**

necessary for the preservation of the public peace.


-----

814 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11. 2000

(2) If any riot 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 Police 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 area in which the shop is situated.

(4) The State Government may grant to the licensee of a

shop kept closed under sub-sections (1) or (2) such
compensation as it may think fit.

CHAPTER - IX

Penalties and Procedures

**Unlawful** 53. (1) Whoever, in contravention of this Act, or of any
**import,**

rules, notification or order made or issued under this Act, or

**manufacture,**
**possession,** of any licence, permit, or pass granted under this Act -
**sale, etc.**

(a) imports, exports, transports, manufactures,

possesses or sells any intoxicant other than tari and
pachwai, or

(b) cultivates, collects or sells the hemp plant (Cannabis

sativa L ); 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 other
than tari and pachwai ; or

(e) bottles any liquor other than tari and pachwai for

purpose of sale, shall be punished with imprisonment


-----

which may extend to two years and with fine and the
convicing 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.

(2) Whoever as aforesaid -

(a) taps or draws tari from any producing tree, or

(b) bottles any tari or pachwai for the purposes of sale,

or

(c) imports, exports, transports, manufactures,

possesses or sells any tari or pachwani, shall be
punished with imprisonment which may extend to six
months or with fine not exceeding five thousand
rupees or with both.

**Unlawful** 54. Whoever without lawful authority has in his possession
**possession** any quantity of any intoxicant knowing the same to have
**in certain**

been unlawfully imported, transported or manufactured, and

**cases.**

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 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.

**Penalty for** 55. If any person alters or attempts to alter any denatured
**altering or**

spirit, whether manufactured in India or not, with the

**attempting**

intention that such spirit may be used for human

**to alter any**
**denatured** consumption whether as a beverage or, internally as a
**spirit.** medicine or in any other way whatsoever, by any method

whatsoever, or has in his posession 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 three months
or to a fine which may extend to one thousand rupees, or
with both.

**Adulteration** 56. Whoever being the holder of a licence, permit or pass
**etc.** granted undet this Act or being in the employ of such holder

wilfully contravenes any rule made under section 84 (2)
(e) (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 Magi«i«;te
 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 sentened.

**Fraud by** 57. Whoever being the holder of a licence, permit or pass
**licensee or** granted under this Act or being in the employ of such
**his**

##### holder, -

**employee.**

##### (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 cork of any such bottle, with the intention of causing it to be believed that such bottle, case, package 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.

**Breach of** 58. Whoever being the holder of a licence, permit or pass
**rule or con­** granted under this Act, or being in the employ of such holder
**dition of**

##### and acting on his behalf, -

**licence.**

##### (a) fails to produce such licence, 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 84 or wilfully does or omits to do anything in breach of any of the conditions of such licence, permit or pass, shall be punished in case of (a) xyith fine which may extend to five thousand rupees and in case (b) with fine which may extend to ten thousand rupees.

**Liability of** 59. The holder of a licence, permit or pass granted under this
**licenses for**

##### Act shall be punishable, as well as the actual offender, for

**offence com­**
**mitted by his** any offence punishable under section 53, 54, 55, 56, 57 or
**agent.** 58 committed by any person in his employ and acting on his

##### behalf as if he had himself committed such offence, unless he established 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 be punished with imprisonment except in default of
payment of fine.

**Import,** 60. (1) When any intoxicant has been imported, exported,
**export,** transported, manufactured or sold or is possessed by any
**transport,**

person on account of another person, and such other person

**manufacture,**

knows or has reason to believe that such import, export,

**sale or**
**possession** transport, manufacture or sale was or that such possession
**by one** is, on his account, the article shall for the purposes of this
**person on** Act be deemed to have been imported, exported,
**account of**

transported, manufactured or sold by, or to be in the

**another.**

possession of such other person.

(2) Nothing in sub-section (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.

**Consumption** 61. (1) If any chemist, druggist, apothecary or keeper of a
**of intoxi­** dispensary or a laboratory allows any intoxicant which has
**cants in**

not been bonafide medicated, to be consumed, on his

**druggists**

business premises by any person not employed in his

**shop.**

business, he shall be punished with imprisonment for a term
which may extend to three months, or with fine which may
extend to five thousand rupees or with both.

**Vexatious** 62. Whoever, being an Excise Officer -
**search,**
**seizures,** (a) without reasonable grounds of suspicion, searches or
**detention or**

caused to be searched any place, under colour of exercising

**arrest or**

any power conferred by this Act,

**refused of**
**duty or**

or

**cowardice on**
**part of**

(b) vexatiously and unnecessarily seize any property of

**Excise**

any person on the pretence of seizing or searching for any

**Officer.**

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,
unless he shall have 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.

**Punishment** 63. Whoever, being the owner or occupier or having the use
**for allowing**

of any house, room, enclosure, space, vessel, vehicle, or

**premises to**

place, knowingly permits it to be used for the commission

**be used for**
**the** by any other person of an offence punishable under section
**commission** 53, 54, section 55 shall be punished with imprisonment
**of an offence.** which may extend to two years or with fine, or with both.

**offences not** 64. Whoever, in any case not otherwise provided for under
**specifically**

this Act, wilfully contravenes any of the provisions of this

**provided for**

Act or of any rule, notification or order made or issued
thereunder shall be punished with fine which may extend to
two thousand rupees.

**Attempts** 65. Whoever attempts to commit any offence punishable
under this Act shall be liable to the punishment provided for
such offence.

66. Whoever abets an offence punishable under
**Abetments**
this Chapter shall whether such offence be or be
not committed in consequence of such abetment,

**Central**

and notwithstanding anything contained in

**Act XLV**

section 116 of the Indian Penal Code be **of 1860.**
punished with the punishment provided for the
offence.

67. If any person after having been previously convicted of

**Enhanced**
**punishment** an offence punishable under sections 53, 54, 55 or 61 or
**after previous** under the similar provisions in any enactment repealed by
**conviction.** this Act, subsequently commits and is convicted of an

offence punishable under any of those section, he shall be
liable to twice the punishment which might be imposed on a
first conviction under this A ct:

Provided that nothing in this section shall

**Central**

prevent any offence which might otherwise have

**Act 2 of**

been tried summarily under Chapter XXI of the **1974.**
Code of Criminal Procedure, 1973 from being
so tried.

**Security for** 68. (1) Whenever any person is convicted of an offence
**abstaining** punishable under section 53, 54 or section 61 and the Court
**from** convicting him is of the opinion that it is necessary to require
**com mission**

such person to execute bond for abstaining from

**from certain**

commission of offence punishable under these sections, the

**offences.**


-----

THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 11, 2000 819

Court may, at the time of passing sentence on such persons,
order him to execute a bond, for a sum proportionate to his
m eans with or w ithout sureties, for abstaining from the
com m ission 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

**Central**

the Second Schedule and provisions of the Code **Act 2 of**
of Crim inal Procedure, 1973 shall, in so far as **1974.**
they are applicable apply to all matters connected
w ith such bond or w ith 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 m ay also be m ade by an
A ppellate Court or by the High Court when exercising its
pow er of revision.

**Initiation of** 69. (1) No M agistrate shall take congnizance of an offence
**prosecution.**

punishable -

(a) under sections 53, 54, 55 or 61 except on his own
knowledge or suspicion or on the com plaint or report of an
Excise officer;

(b) under section 56, 57, 58 or 64 except on the com plaint
or report of a Collector or other officer em pow ered under
sub-section (2) of Section 42 to investigate the case ; or

(c) under clause (d) and (e) of section 62 except with the
sanction of the District Collector.

(2) except with the special sanction of the State Government,
no M agistrate shall take cognizance o f any offence
punishable under this A ct, unless the prosecution is
instituted within six m onths after the com m ission of the
offence.

**Magistrate** 70. O ffences under this Act shall be triable only by
**empowered** M agistrates exercising pow ers not less than those o f a
**to try case**

M agistrate of Second Class.

**under this**

**Act.**

**Presump­**
71. (1) W hen in any prosecutions under this Act or in any
**tions.**
proceedings taken under section 75 the question arises
w hether an offence punishable under this Act has been


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committed in respect of -

(a) any intoxicant or hemp plant (Cannabis Sativa L );

(b) any still, utensil, implement or apparatus whatsoever for
the manufacture of any intoxicant, other than tari;

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 or intoxicated in such shop or room, it shall lie upon
such vendor to prove that he and the person employed by
him took all reasonable steps for preventing drunkenness or
intoxication in such shop or room.

**Presump­** 72. In prosecutions under section 55 when the accused
**tions as to** person is proved to have been in possessionof any spirit
**offence under** which is, or contains or has been derived from, denatured
**section 55 in**

spirit, and in respect of which any such alteration or attempt

**certain**

as is referred to in section 55 has been made, it may, from

**cases.**

the mere fact of such possession, be presumed, unless and
until the contrary is proved, that such person -

(i) has himself made such alterations or attempt;

or

(ii) knows or has reason to believe that such alteration or
attempt has been made.

73. In any prosecution under this Act, it may be presumed

**Presump­**
**tions as to** unless and until the contrary is proved, that any spirit which
**any spirit** contains any quantity of denaturant is or has been derived
**which** from denatured spirit.
**contains any**
**denaturant.**

**Liability to** 74. Whenever an offence punishable under this Act has been
**confiscation.**

committed, the following things shall be liable to
confiscation, namely


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(a) the intoxicant, hemp plant (cannabis Sativa L) still,
utensil, implement, apparatus or material in respect of or any
means of which such offence has been committed ;

(b) any intoxicant lawfully imported, transported,
manufactured has in possession or sold alongwith 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, 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 that when it is proved that the receptacles or

other articles specified in the clauses (c) and (d) are not the
property of the offender, the said articles shall not be liable
to confiscation if the owner thereof established that he had
no reason to believe that such offence was being or was
likely to be committed.

**Procedure in** 75. (1) When in any case tried by a Magistrate, the
**regard to** Magistrate decided that anything is liable to* confiscation
**articles** under section 74 he shall order such thing to be confiscated
**liable to**

at the disposal of the Collector.

**confiscation.**

(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) or the Collector, upon an
investigation made, whether by a Collector or by 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 amy be, shall order the
delivery of such thing to the person from whose possession
it was taken.

(3) When upon an investigation made as aforsaia it appears
to the Collector that an offence made under this Act has been
committed and that anything seized under this Act is liable to
be confiscated and it further appears that the offender is not
known or cannot be found, the Collector shall inquire into
and determine the case, and, 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^he

expiration of two months from the date of seizing the thing
intended to be confiscated or without hearing any person
who may appear within the period and claim any right to
such thing, and the 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 the
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 sub-section (2) shall, as
nearly as may be practicable, apply to the net proceeds of
such sale.

**Power to** 76. (1) When any licence, permit or pass is liable to be
**compound** cancelled or suspended under clause (a) or clause (b) of
**offences.**

sub-section (1) of section 30, 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
licence, permit or pass or from such person a sum of money
not exceeding five thousand 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 Collector may release the same on
receiving payment of the value thereof as estimated by him
or of such smaller sum as he may think fit.

(2) The Excise Commissioner or the Collector may also,
after the institution against any person of a prosecution in
respect of any offence under this Act other than offence
under section 62 compound the offence on payment by such
person of a sum of money not exceeding five thousand
rupees.

(3) Notwithstanding anything contained in this section an
Excise Officer not below the rank of an Inspector of Excise
may, at any time, compounded an offence under this Act in
respect of manufacture and possession of pachwai exceeding
the quantity that may be exempted under section 79 but not
exceeding five litres, on payment by the person


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/ -                 -                 - manufacturing or possession such pachwai of a sum not
exceeding two hundred rupees.

**Contempt of** 77. Every proceeding under this Act, before a **Central**
**Court.**
Collector shall be deemed to be a judicial **Act 45**
proceeding within the meaning of section 228 of **of 1860.**
the Indian Penal Code and the Collector engaged

**Central**

in such proceedings shall be deemed to be a

**Act II of**

Revenue Court within the meaning of section **1974.**
345 of the Code of Criminal Procedure, 1973.

CHAPTER-X

Miscellaneous

**Exception of** 78. The foregoing provisions of this Act shall not appl to
**medicated**

import, manufacture, possession, supply or sale of any

**article.**

bonafide medicated article for medicinal purposes by medical
practitioners, chemists, druggists, apothecaries or keeper of
dispensaries, except in so far as the State Government may,
by notification, so direct.

**Power of** 79. The State Government may, by notification, either
**State** wholly or partially and subject to such conditions as it may
**Government** think fit to prescribe, exempt any intoxicant from all or any
**to exempt**

of the provisions of this Act, either throughout the territories

**intoxicants**

to which this Act applies or any specified area comprised

**from the**
**provisions** therein or for any specified period or occasion or as regards
**of this Act.** any specified class of persons.

**Certain** 80. Nothing contained in the Assam Municipal
**provisions** Act, 1956 shall apply to any brewery, distillery A [^][s a][ ™]v o [f ]
**of** or warehouse established or licensed under this 1957.
**Municipal**

Act, or to the premises used for the manufacture

**Act not to**

or sale of any intoxicant by the holder of a

**apply-**

licence granted under this Act for such
manufacturer or sale.

**Publication** 81. All rules made and notifications issued under this Act
**of rules and** shall be published in the official Gazette and on such
**notifica­**

publication, shall have effect as if made under this Act.

**tions.**


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**Bar of** 82. No suit shall lie against the Government or agains-Kny
**certain** Excise officer in respect of anything done, or in good faith
**su its.**

purporting to be done, in pursuance of this Act or of any
other law for the time being in force relating to the excise
revenue.

**Lim itation** 83. No suit, prosecution or other proceeding against the

**of suits and** Government or against any Excise Officer in respect of

**proceedings.** a n [ything done or alleged to have been done in pursuance of]
this- Act or of any other law for the time being in force
relating to the Excise revenue, shall, except as provided in
section 69, sub-section (2) be entertained in any court unless
the suit, prosecution or other proceeding is instituted within
six months from the date of the act complained of.

84. Power of the State Government to make rules -

(1) The State Government may make rules for the purpose

of carrying out the provisions of this Act or any other law
for the 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) regulating the delegation of any powers by the

Government, the Excise Commissioner, Commissioners
of divisions and Collectors under clause (g), sub-section
(2) of section 6 ;

(b) prescribing the powers, duties and subordination and

control of officers of Excise Department;

(c) regulating appeals and revisions and in particulars -

(i) declaring the cases in which and authorities to whom               -

appeals shall lie under sub-section (1) of section 7 ;

(ii) prescribing the time and manner for presenting appeals               - >

and the procedure for dealing with appeals under
sub-section (1) of section 7 ;

(d) regulating the import, export, transport or possession of

any intoxicant;

(e) 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 (canabis Sativa L) the

collection of the sponteneous growth of such plant, and
the preparation of any intoxicating drugs from such
growth ;

(iii) the tapping of tari producing trees and the drawing of

tari from such trees ;

(iv) the bottling of liquor for sale ;

(f) regulating the deposit of intoxicant in warehouses and the

removal of such articles from warehouses, distilleries or
breweries.

(g) regulating the period for which and the persons to whom

the licences for the sale of any intoxicant may be granted
and providing for the selection of sites at which shops
may be opened ;

(h) prescribing the procedure to be followed and the matters

to be ascertained before any licence for such sale is
granted in any local area ;

(i) prescribing in the case of any intoxicant the manner in

which the duty on such article shall be levied ;

(j) prescribing the sale or fees or the manner of fixing the

fees payable in respect of storing of any intoxicant;

(k) prescribing the time, place and manner of payment of

duty or fee;

(l) prescribing the restrictions under and the conditions on

which any licence, permit or pass may be granted ; and in
particulars providing for -

(i) the prohibition of the admixture with any intoxicant of

any foreign substance;

(ii) the regulation or prohibition of the reduction of liquor by

a licensed manufacturer or a 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 intoxicant 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,


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the fixing of a standard of quality and determ ine g
whether the price is excessive for any intoxicant.

(iv) the regulation or prohibition of the employment of the

license holder or any person or class of persons in or
upon his business premises during business hours or to
assist him in his business in any capacity whatsoever ;

(v) the specifications 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 drunkeness, intoxication, gambling or

disorderly conduct in or near the business premises of the
licence 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 sold and the notice to be exposed at
such premises;

(x) the accounts to be maintained and the return to be

submitted by licence holders ; and

(xi) regulating or prohibiting the transfer of licenses ;

(m) (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 ;

(n) providing for the destruction or other disposal of any

intoxicant deemed to be unfit for use.

(o) regulating the disposal of confiscated articles.

(p) providing for the grant of expenses to witnessess.

(q) regulating the power of Excise Officer to summon

witnesses from a distance under the provisions of section
43 and

(r) providing for the grant of compensation to persons

improperly arrested and subsequently released by an


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##### Excise Officer under section 43 and persons charged before a Magistrate with offences under this Act and acquitted.

 Explanation Fees may be prescribed under clause
 (j) at different rates for different classes of exclusive privileges, licences, permits, passes or storage and for different areas.

 (3) The State Government may make rules regulating the ’
 terms and conditions that may be required to be complied with and the factors to be taken into consideration, in issuing licenses, permits or passes under this Act or rules framed thereunder.

 (4) While framing rules under this Act, the State
 Government may provide, from time to time for reservation to be made in favour of persons belonging to the Scheduled Castes, Scheduled Tribes, other Backward Classes and educated unemployed youths with particular reference to their economic backwardness for the purpose of this act, and may also provide for discouraging or preventing monopoly in matters relating to such licenses, passes and permits.

 (5) Any rule framed under this Act shall be given
 retrospective effect from such date as may be considered necessary by the State Government.
**4**

**Repeal and** 85. (1) The Assam Excise Act, 1910 is hereby **Eastern**

**saving.** repealed. **Bengal and**
**Assam Act**
**I of 1910.**

##### (2) Notwithstanding such repeal, anything done or any
 action taken under the Act so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act and the repeal of the said Act shall not affect any penality or punishment incurred in respect of any offences committed under this Act or affect any investigation legal proceeding in respect of such penality or punishment and any such investigation or legal proceeding may be instituted, continued or enforced any such penalty or punishment may be imposed as if the said Act had not been repealed.
 M. K. DEKA,
 Secretary to the Govt, of Assam,
 Legislative Department.

GUW AH ATI—Primed & published by the Dy. Director (P&S), Directorate of Ptg. &

Sty., Assam, Guwahati-21 (Ex-Gazette) No.411-500-600-11-10-2000.


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