(1) Whenever an offence punishable under this Act has been committed-
(a) every intoxicant or excise bottle in respect of which such offence has been committed together with the contents of such excise bottle, if any
(b) every still, utensil, implement or apparatus and all material in respect of or by means of which such offence has been committed;
(c) every intoxicant or excise bottle lawfully imported, transported manufactured, had in possession or sold along with, or in addition to, any intoxicant or excisable liable to confiscation under clause (a);
(d) every receptacle, package and covering in which any intoxicant or excise bottle material, still, utensil, implement or apparatus as aforesaid is or are found together with the other contents (if any) of such 58 receptacle or package, and
(e) every animal, cart vessel, raft or other Conveyance used in carrying such receptacle, package, covering or articles as aforesaid;
Shall be liable to confiscation.
Provided that when it is proved that the receptacles, animals or other articles specified in clauses (d) and
(e) are not the property of offender they shall not be liable to confiscation, if the owner thereof establishes that he had no reason to believe that such offence was being or was likely to be committed.
When confiscation may be ordered
(2) When in the trial of any offence punishable under this Act the magistrate decides that anything is liable to confiscation under sub section (1), he may order confiscation.
Provided that in lieu of ordering confiscation, he may give the owner of the thing liable to be confiscated as option to pay such fine as the magistrate thinks fit.
Further provisions for confiscation.
79. When there is reason to believe that an offence under this Act has been committed, but the offender is not known or cannot be found and when anything or animal liable to confiscation under this Act and not in the possession of any person cannot be satisfactorily accounted for, the case shall be enquired into and determined by the Collector, who may order confiscation.
Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person (if any) claiming any right thereto, and the evidence (if any) which he produces in support of the 59 claim.
Provided further, that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that the sale of the thing of animal in question would be for the benefit of its owner, the Collector may, at any time, direct it to be sold; and the provisions of this section shall, so far as may be apply to the net proceeds of such sale.
Power of excise officers to compound offences.
80. 1) The Collector may accept from any person who is reasonable suspected of having committed an offence punishable under section 62, section 65 or section 68 of this Act, a sum of money by way of composition for such offence; and on the payment of such sum of money to the Collector, the accused person, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offences.
2) The cancellation or suspension of any license, permit or pass under section 36(a),(b) and (c) of this Act may be foregone or revoked by and at the sole discretion of the authority having the power to cancel or suspend it on payment by the holder of such license, permit or pass of such penalty as such authority may fix.
3) Where any intoxicant has been seized under the provisions of this Act, the Collector may, in his discretion, at any time before a magistrate has passed an order under section 78, sub-section (2), release it on receiving payment of the value thereof.
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SCHEDULE (1) (See Section 2) ENACTMENTS REPEALED Year No. Short Title Extent of repeal, Acts of the Governor General in Council 1863 XVI The Excise (Spirits) Act, 1863 The Whole 1894 VIII The Indian Tarriff Act, 1894 Section 6 1896 XII The Excise Act, 1896 The Whole 1906 VII The Excise (Amendment) The Whole.
1. The existing Schedule renumbered as Schedule I by the Punjab Excise (East Punjab Amendment) Act, 1948, (IX of 1948) Section 9, as extended to the Union Territory of Delhi vide Government of India, Ministry of Home Affairs notification No. 8/31/49-Judl. Dated the 20th June, 1949.
61 (SCHEDULE II) Bond to Abstain from the Commissioner of Offences Under the Punjab Excise Act, 1914 (See Section 69- A) Whereas I, (name) ………………………… Son of ……………………….
(name) caste…………….. inhabitant of (place) …………………………., district ……………………….. have been called upon to execute a bond to abstain from the commission of offences under section 61, 63 and 69 of Punjab Excise Act, I of 1914, for the term of …………………………………. (time), I hereby bind myself not to commit any such offence during the said term, and, in case of my making default therein, I hereby bind myself to forefeit to the (Government) the sum of rupees ………………………………………………… Dated this ………………………. Day of ……………………. 19 (Wherein a Bond with Sureties is to be Executed, Add) We do hereby declare ourselves sureties for the above named………….
……………… that he will abstain from the commission of offences under Section 61,63 and 69 of the Punjab Excise Act, 1914, as in force in the Union Territory of Delhi during the said term and in case of his making default therein, we bind ourselves jointly and severally to forefeit to the (Government) the sum of rupees ……………………………………..
Dated this ………………………… day of ……………….. 19 (Signature)
1. Schedule II added by the Punjab Excise (East Punjab Amendment) Act, 1948 (IX of 1948), Section 9, as extended to the Union Territory of Delhi vide Government of India, Ministry of Home Affairs notification No.8/11/49-Judl. Dated the 20th June, 1949.
2. Substituted for the word ‘Provincial’ by the Adaptation of Laws Order,
1950.