(1) (a) No intoxicant shall be manufactured or collected;
(b) No hemp plant shall be cultivated;
(c) No tari producing tree shall be tapped;
(d) No tari shall be drawn from any tree; 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, except under the authority and subject to the terms and conditions of a license granted in that behalf by the Collector.
(2) No distillery or brewery shall be constructed or worked except under the authority and subject to the terms and conditions of a license granted in that behalf of the Excise Commissioner under section 21.
Establishment or licensing of distilleries and breweries.
21. The Excise Commissioner subject to such restrictions or conditions as the Lieutenant Governor of Delhi may impose, may –
(a) establish a distillery in which spirit may be manufactured under a license granted under section 20;
(b) discontinue any distillery so established;
(c) license the construction and working of a distillery or brewery;
(d) make rules regarding –
1. the granting of licenses for distilleries, stills or 20 breweries;
2. the security to be deposited by the licensee of a distillery or brewery;
3. the period for which the license shall be granted;
4. the inspection and examination of such distillery or brewery and the warehouses connected therewith and of the spirit or fermented liquor made and stored therein;
5. the management and working of the distillery or brewery;
6. the form of accounts to be maintained and the returns to be submitted by the licensee;
7. the upkeep of buildings and plant;
8. the size and description of stills, and other plant;
9. the manufacture, storing and passing out of spirit and the contents of passes;
10. the prices to be charged by the licensee;
11. any other matters connected with the working of distilleries or breweries.
Establishment or licensing of warehouses.
22. The Excise Commissioner subject to such restrictions or conditions as the Lieutenant Governor of Delhi may impose, may –
(a) establishment or license a warehouse wherein any intoxicant may be deposited and kept without payment of duty;
(b) discontinue any warehouse so established.
Removal of intoxicant from distillery, etc.
23. No intoxicant shall be removed from any distillery, brewery, warehouse or other place of storage established or licensed under this Act, unless the duty (if any) payable under Chapter V has been paid or a bond has been executed for the payment thereof.
21 B – Possession.
Possession of intoxicants. 24. 1) No person shall have in his possession any quantity of any intoxicant in excess of such quantity as the Lieutenant Governor of Delhi has under section 5, declared to be the limit of retail sale, except under the authority and in accordance with the terms and conditions of –
(a) a license for the manufacture, sale or supply of such article; or
(b) in the case of intoxicating drugs, a license for the cultivation or collection of the plants from which such drugs were produced; or
(c) a permit granted by the Collector in that behalf.
Exceptions. 2) Sub-section (1) shall not apply to –
(a) any intoxicant in the possession of any excise officer, common carrier or warehouseman as such.
3) A licensed vendor shall not have in his possession at any place, other than that authorized by his license, any quantity of any intoxicant in excess of such quantity as the Lieutenant Governor of Delhi has under section 5 declared to be the limit of sale by retail, except under a permit granted by the Collector in that behalf.
Prohibition and restrictions of possession of intoxicants in certain cases.
4) Notwithstanding anything contained in the foregoing sub-sections, the Lieutenant Governor of Delhi may by notification prohibit the possession of any intoxicant or restrict such possession by such conditions as he may 22 prescribe.
Prohibition of possession of intoxicant unlawfully manufactured, imported etc.
25. No person shall have in his possession any quantity of any intoxicant, knowing the same to have been unlawfully imported, transported, manufactured, cultivated or collected, or knowing the prescribed duty not to have been paid thereon.
C – Sale Sale of intoxicants. 26. No liquor shall be bottled for sale and no intoxicant shall be sold, except under the authority and subject to the terms and conditions of a license granted in that behalf; provided that 1) a person licensed under section 20 to cultivate the hemp plant, may sell without a license those portions of the plant from which intoxicating drugs can be manufactured, to any person licensed under this Act to deal in the same or to any officer whom the Excise Commissioner may appoint in this behalf;
2) a person having the right to the tari drawn from any tree may sell the same without a license to a person licensed to manufacture or sell tari under this Act;
3) on such condition as the Excise Commissioner may determine, a license for sale under the excise law for the time being in force in other parts of India may be deemed to be a license granted in that behalf under this Act;
4) nothing in this section applies to the sale of any foreign liquor 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 quitting a station or after his decease.
Grant of lease of manufacture etc.
27. 1) The Lieutenant Governor of Delhi may lease to any man not below the age of twenty five years on 23 such conditions and for such period as he may deem fit, the right –
(i) of manufacturing or of supplying by wholesale, or of both, or
(ii) of selling by wholesale or by retail, or
(iii) of manufacturing or of supplying by wholesale, or of both, and of selling by retail, any country liquor or intoxicating drug within any specified local area.
2) The Collector shall grant to a lessee under subsection (1) a license in the terms of his lease; and, when there is no condition in the lease which prohibits subletting may, on the application of the lessee, grant a license to any sub-lessee approved by the Collector.
Manufacture and sale of liquor in Military Cantonments.
28. Within the limits of any military cantonments and within such distance from these limits as the Central Government in any case may prescribe no license for the manufacture or sale of liquor and no lease of the retail vend of liquor, such as is described in section 27, shall be granted unless with the consent of the Commanding Officer.
Prohibition of sale to persons under the age of twenty five years and of women.
29. No licensed vendor and no person in the employ of such vendor or acting on his behalf shall sell or deliver any liquor or intoxicating drug to any person apparently under the age of twenty-five years whether for consumption by such person or by another person and whether for consumption on or off the premises of such vendor.
Prohibition of employment of men under the age of twentyfive years and of women.
30. No person who is licensed to sell any liquor or intoxicating drug for consumption on his premises shall, during the hours in which such premises are kept open for business, employ or permit to be employed, either with or without remuneration, any man under the age of 25 years or any women in any part of such premises in which such liquor or intoxicating drug is consumed by the public.
24 25
CHAPTER V DUTIES AND FEES Duty on excisable articles. 31. An excise duty, or countervailing duty, as the case may be at such rate or rates as the Lieutenant Governor of Delhi shall direct, may be imposed, either generally or for any specified local area, on any excisable article-
(a) imported, exported or transported in accordance with the provisions of Section 16; or
(b) manufactured or cultivated under any license granted under section 20; or
(c) manufactured in any distillery established or any distillery or brewery licensed under section 21;
Provided as follows :-
(i) Duty shall not be so imposed on any article which has been imported into (India) and was liable on importation to duty under the India Tariff Act, 1894 or the Sea Customs Act, 1878;
(ii) …………………. ………………………
Explanation :- Duty may be imposed under this section at different rates according to the places to which any excisable article is to be removed for consumption or according to the varying strengths and quality of such article.
26 Manner in which duty may be levied.
32. Subject to such rules regulating the time, place and manner, as the Excise Commissioner may prescribe, such duty shall be levied rateably, on the quantity of excisable article imported, exported, transported, collected or manufactured in , or issued from a distillery, brewery or warehouse.
(a) on intoxicating drugs by an average rate levied on the cultivation on the quantity collected;
(b) on spirit or beer manufactured in any distillery established, or any distillery or brewery licensed under this Act in accordance with such scale of equivalents calculated on the quantity of material used, or by degree of attenuation of the wash or work, as the case may be, as the Lieutenant Governor of Delhi may prescribe;
(c) on tari, by a tax on each tree from which the tari is drawn;
Provided further that, where payment is made upon issue of an excisable article for sale from a warehouse established or licensed under Section 22(a) it shall be made-
(a) if the Lieutenant Governor of Delhi by notification so directs, as the rate of duty which was in force at the date of import of that article, or
(b) in the absence of such direction by the Lieutenant Governor of Delhi at the rate of duty which is in force on that article on the date when it is issued from the warehouse.
27 Payment for grant of leases 33. Instead of or in addition to any duty leviable under this chapter the Lieutenant Governor of Delhi may accept payment of a sum in consideration of the Lease of any right under section 27.
33A Omitted.
CHAPTER VI LICENSES, PERMITS AND PASSES Fees for terms, conditions and form of, and duration of licenses, permits and passes,