(1) The Lieutenant Governor of Delhi may, by notification, 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 excise revenue.
(2) In particular, and without prejudice to the 40 generality of the foregoing provision, the Lieutenant Governor of Delhi may make rules –
(a) prescribing the duties of excise officers;
(b) Omitted
(c) prescribing the time and manner of presenting and the procedure for dealing with, appeals from orders of the excise officers;
(d) regulating the import, export, transport or possession of any intoxicant, or excise bottle and the transfer, price or use of any type of description of such bottle;
(e) regulating the periods and localities for which, and the persons, or classes of persons to whom licenses, permits and passes for the vend by wholesale or by retail of any intoxicant may be granted and regulating the number of such licences which may be granted in any local area;
(f) prescribing the procedure to be followed and the matters to be ascertained before any licence is granted for the retail vend of liquor for consumption on the premises;
(g) for the prohibition of the sale of an intoxicant to any person or class of persons;
(h) Regulating the power of excise officers to summon witnesses from a distance;
(i) Regulating he grant of expenses to witnesses and compensation to persons charged with offences under this Act and subsequently released, 41 discharged or acquired;
(j) for the prohibition of the employment by a licence-holder of any person or class of persons to assist in his business in any capacity whatsoever;
(k) for the prevention of drunkenness, gambling and disorderly conduct in or near any licensed premises, and the meeting or remaining of persons of bad character in such premises;
(l) prohibiting the printing, publishing or otherwise displaying or distributing any advertisement or other matter commending or soliciting the use of, or offering any intoxicant; and
(m) prohibiting within the Union Territory of Delhi the circulation, distribution or sale of any newspaper, book, leaflet, booklet, or other publication printed and published, outside the Union Territory of Delhi which contains any advertisement or matter of the nature described in clause(1);
(n) declaring any newspaper, book, leaflet, booklet or other publication, wherever printed or published, containing any advertisement or matter commending or soliciting the use of or offering any intoxicant, to be forfeited to the Government; and
(o) implementing generally he policy of prohibition.
Previous publication of rules.
(4) The power conferred by this Section of making rules is subject to the condition that the rules be made after previous publication.
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Provided that any such rules may be made without previous publication if the (Lieutenant Governor) of Delhi considers that they should be brought into force at once.
Powers of Excise Commissioner to make rules.
59. The Excise Commissioner may, be notification, make rules –
(a) regulating the manufacture, supply, storage or sale of any intoxicant, including:-
(i) the character, erection, alteration, repair, inspection, supervision, management and control of any place for the manufacture, supply, storage, or sale of such article and the fittings, implements, apparatus and registers to be maintained therein;
(ii) the cultivation of the hemp Plant and the collection of spontaneous growth of such plant and the preparations of any intoxicating drug;
(iii) the tapping or drawing of tari from any tari producing tree;
(b) regulating the bottling of liquor for purposes of sale;
(c) regulating the deposit of any intoxicant in a wharehouse and the removal of any intoxicant from any warehouse or from any distillery or brewery;
(d) prescribing the scale of fees or the manner of fixing the fees payable in respect of any license, permit or pass or in respect of the storing of any intoxicant;
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(e) regulating the time, place and manner of payment of any duty or fee;
(f) prescribing the authority by, the restrictions under and the conditions on which, any license permit or pass may be granted including provision for the following matters:-
(i) the prohibition of the admixture with any (intoxicant) of any substance deemed to be noxious or objectionable;
(ii) the regulation or prohibition of the reduction of liquor by a licensed manufacturer or licensed vendor from a higher to a lower strength;
(iii) the fixing of the strength, or price below which any intoxicant shall not be sold, supplied or possessed;
(iv) the prohibition of sale of any intoxicant except for cash;
(v) the fixing of the days and hours during which any licensed premises may or may not be kept open, and the closure of such premises on special occasions;
(vi) the specification of the nature of the premises in which any intoxicant may be sold, and the notices to be exposed at such premises;
(vii) the form of the accounts to be maintained and the returns to be submitted by license-holders;
and
(viii) the prohibition or regulation of the transfer of 44 licenses:
(g) (i) declaring the process by which spirit shall be denatured;
(ii) for causing spirit to be denatured through the agency or under the supervision of its own officers;
(iii) for ascertaining whether such spirit has been denatured;
(h) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(i) regulating the disposal of confiscated articles;
(j) prescribing the amount of security to be deposited by the holders of leases, licenses, permits or passes for the performance of the conditions of the same.
Recovery of dues, 60. (1) The following moneys namely –
(a) all excise revenue,
(b) any loss that may accrue, when in consequence of default a grant has been taken under management by the Collector or had been resold by him under Section 39, and
(c) all amounts due to the Government by any person on account of any contract relating to the excise revenue, May be recovered from the person primarily liable to pay the same, or from his surety (if any), by distress 45 and sale of his movable property, or by any other process for the recovery of arrears of land revenue due from land-holders or from farmers of land or their sureties,
(2) When a grant has been taken under management by the Collector or has been resold by him under Section 39, the Collector may recover in any manner authorized by sub-section (1), any money due to the defaulter by any lessee or assignee.
(3) In the event of the default by any person licensed or holding a lease under this Act all his distillery, brewery, warehouse or shop, premises, fittings or apparatus and all stocks of (intoxicant) or materials for manufacture of the same held in or upon premises shall be liable to be attached in satisfaction of any claim for excise by revenue or in respect of losses incurred by the Government through such default and to be sold to satisfy such claim, which shall be a first charge upon the sale proceeds.
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CHAPTER IX OFFENCES AND PANEALTIES Penalty for un-lawful import, export, transport, manufacture, possession etc.