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Section 10

The Punjab Excise Act, 1914Union territory Act of Chandigarh · Act 1 of 1914

(a) There shall be such other classes of excise officers as the Lieutenant Governor of Delhi may, by notification, declare, and the Lieutenant Governor of Delhi may appoint as many persons as he deems fit to be excise officers of these classes.

(b) The Lieutenant Governor of Delhi shall, by notification, declare what powers under this Act shall be exercised by excise officers of each class.

(c) In conferring powers under this Act the Lieutenant Governor of Delhi may empower persons by name or in virtue of their office or classes of officials generally by their official titles.

Power to invest persons with special powers under this Act.

11. The Lieutenant Governor of Delhi may, by notification, invest any person, not being an excise officer, with power to perform all or any of the functions of an excise officer under this Act, and such person shall in the exercise of these functions be deemed to be an excise officer.

Limits of jurisdiction 12. The jurisdiction of the Collector and other excise 16 officers shall, unless the Excise Commissioner otherwise direct, extend to the whole of the Union Territory of Delhi.

13. Omitted.

Appeal. 14. An appeal shall lie from an original or appellate order of an excise officer in such cases or classes of cases and to such authority as the Lieutenant Governor of Delhi shall, by notification, declare.

Revision. 15. (a) The Excise Commissioner may, at any time, revise any order passed by any excise officer subordinate to him.

(b) The Collector may call for the record of any case pending before, or disposed of by, any excise officer subordinate to him, and, if he is of opinion that the proceedings taken or order made should be modified or reversed, he shall report the case with his opinion thereon for the orders of the Excise Commissioner.

(c) Provided that the Excise Commissioner shall not under this section pass an order revising or modifying any proceedings or order of a subordinate excise officer and affecting any person without giving such person an opportunity of being heard.

17

CHAPTER III IMPORT, EXPORT AND TRANSPORT Import, export and transport of intoxicants.

16. No intoxicant shall be imported, exported or transported except –

(a) after payment of any duty to which it may be liable under this Act or execution of a bond for such payment, and

(b) in compliance with such conditions as the Lieutenant Governor of Delhi may impose.

Power of (Lieutenant Governor to prohibit import, export and transport of intoxicants,

17. The Lieutenant Governor of Delhi may, by notification-

(a) prohibit the import or export of any intoxicant into or form the Union Territory of Delhi or any part thereof; or

(b) prohibit the transport of any intoxicant Passes necessary for import, export and transport

18. Except as otherwise provided by any rule made under this Act, no intoxicant exceeding such quantity as the Lieutenant Governor of Delhi may prescribe by notification shall be imported, exported or transported except under a pass issued under the provisions of the next following section;

Provided that in the case of duty paid foreign liquor such passes shall be dispensed with, unless the Lieutenant Governor of Delhi shall by notification, otherwise direct.

Provided further that on such conditions as may be determined by the Excise Commissioner a pass 18 granted under the excise law in force in another State may be deemed to be a pass granted under this Act.

Grant of passes for import, export and transport

19. Passes for the import, export or transport of intoxicants may be granted by the Collector;

Provided that passes for the import and export of such intoxicants as the Excise Commissioner may, from time to time determine shall be granted only by the Excise Commissioner.

19

CHAPTER IV MANUFACTURE, POSSESSION AND SALE A – Manufacture.

Manufacture of intoxicants prohibited except under the provisions of this Act.

Where this provision sits

ActThe Punjab Excise Act, 1914
Section10
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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