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Section 14

The Assam Excise Act, 2000State Act of Assam · Act 14 of 2000

(1) Except under the authority and in accordance with the terms and conditions of a licence granted in that behalf by the authority prescribed in the rules framed under this Act -

(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:

THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2000 797

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 sa le ; 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 du ty ; and

(e) discontinue any warehouse so established.

798 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2OQQ Limit of pos­ sessions with exceptions and prohibitions, in special cases.

Prohibition of sale without licence and exceptions to such prohibi­ tions.

Where this provision sits

ActThe Assam Excise Act, 2000
Section14
JurisdictionState of Assam
StatusIn force as published by the source

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