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Section 21

The Arunachal Pradesh Excise Act, 1993State Act of Arunachal Pradesh · Act 6 of 1993

(1) The District Magistrate or a Sub-Division Magistrate, may notice in writing to the license require that any shop in which any intoxicant is sold shall be closed at such time or for such period as such Magistrate may think necessary for the preservation of the public places and maintenance of law and order.

(2) If any riot or unlawful assembly is apprehended or occurs in the vicinity of any shop in which any intoxicant is sold, any Magistrate or any Police Officer of or above the rank of sub-Inspector present, may require such shop to be kept closed for such period as he may think necessary.

(3) When any Magistrate or Police Officer makes a direction under sub-section (1) or sub-section (2) he shall forthwith inform the collector of his action and the reason therefor.

Transfer of exclusive privilege.

Maintenance and use of measures, weights and instruments by licensed manufacturers and vendors.

Employment of young persons or women by licenced vendors.

Power to close shops temporarily.

CHAPTER-V DUTY

22. Power to impose duty.

(1) An excise duty or a countervailing duty, as the case may be at such rates as the State Government may direct from time to time, may be imposed either generally or for specified local areas *[or] in respect of Armed forces, Para-military forces and such authorities as prescribed on­

(a) any excisable article imported, or

(b) any excisable article exported, or

(c) any excisable article transported, or

(d) any excisable article manufactured under any licence granted in respect of clause (a) of section 1 o, or

(e) any Hemp Plant (Cannabis Sativa) cultivated, or any portion of such plant collected, under any license granted in respect of clause (b) or clause (c) of section 10, or

(f) any excisable articles manufactured in any distillery or brewery licensed, established, authorised or continued under this Act.

Explanation: - Duty may be imposed on any article under this sub-section at different rates according to the places to which such article is to be removed for consumption or according to the varying strength and quality of such article.

*[Inserted by the Arunachal Pradesh Excise (Amendment Act) 1993 (Act no 7 of 1993),s 4 wef

23. Ways of levying such duty - Subject to any rules made under section 77 any duty imposed under section 22 may be levied in any of the following ways ;-

(a) On an excisable article imported :- i. by payment, upon or before importation, in the State of Arunachal Pradesh, ii. by payment upon issue for sale from a warehouse established, authorised or continued under this Act,

(b) on an excisable article exported, by payment in the State of Arunachal Pradesh,

(c) on an excisable article transported -

1. by payment in the district from which the article is sent, or

11. by payment upon issue for sale from a warehouse established, authorised or continued under this Act,

(d) on intoxicant drugs manufactured, cultivated or collected,

1. by a rate charged upon the quantity manufactured under a licence granted in respect of producing Apong issued for sale from a warehouse establish, authorised or continued under this Act, or

(e) on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act, I. by a rate charge upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act, or

11. in accordance with such scale of equivalents calculated on the quantity or materials used, or by the degree or attenuation of the wash or wort, as the case may be the Government may prescribe.

24. Instead of, or in addition to any duty liveable under this Act, the State Government may direct payment of a sum to be fixed by it in consideration of the same grant of any exclusive privilege under section 17.

CHAPTER-VI

25. Before the licenses are granted in any year in respect of retail sale of any intoxicant, the Collector shall take measures, in accordance with rules to be made by the State Government in this behalf, to enable him to ascertain local public opinion in regard to the licensing and location of shops.

26. Every licence, permit or pass under this Act shall be granted for such period as may be prescribed.

27. Any authority granting a licence under this Act may require the granted to execute counterpart agreement in conformity with the tenor of his licence and to give such security for the performance of such agreement, or to make such deposit in lieu of security, as such authority may think fit.

Where this provision sits

ActThe Arunachal Pradesh Excise Act, 1993
Section21
JurisdictionState of Arunachal Pradesh
StatusIn force as published by the source

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