(1) The 3[ State] Government may sanction the acceptance from any person whose licence, permit, pass or authorisation is liable to be cancelled or suspended under the provisions of this Act or who is reasonably suspected of having committed an offence under section 4[69,70,77,82 or ] 108 of a sum of mony in lieu of such cancellation or suspension or by way of composition for the offence which may have been committed, as the case may be; and in all cases in which any property other than the intoxicant, hemp, mhowra fl owers or molasses has been seized as liable to confi scation under this Act may release the same on payment of the value thereof as estimated by the 3[ State ] Government or such offi cer as the 3[State] Government may authorize in this behalf :
Provided that where a person who is reasonably suspected of having committed an offence under section 5[ 69, 70 or] 108 is not the holder of a licence, permit, pass or authorisation granted under this Act or a person in the employ of such holder or a person acting with his express or implied permission on his behalf, the sum of money which may be accepted from such person by way of composition shall not exceed fi ve hundred rupees :
6[ Provided further that, in the case of a person who is reasonably suspected of having committed an offence under section 108, the sum of money which may be accepted from him by way of composition for the offence shall be in addition to the duty or fee required to be paid by him under this Act. ]
(2) On the payment by such person of such sum of money, or such value or both as the case may be, such person, if in custody, shall be set at liberty and the property seized may be released and if any proceedings shall have been instituted against such person in any Criminal Court, the composition shall be held to amount to an acquitital and in no case shall any further proceedings be taken against such person or property with reference to the same facts.
7[104A. Nothing in the Bombay Probation of Offenders Act, 1938, or 8[ in any law corresponding to that Act in force in any part of the State or in the Probation of Offenders Act, 1958, where that Act is brought into force in any part of the State or in ] section 562 of the Code of Criminal Procedure, 1898, shall apply to any person convited of any offence under this Act,]
1. Sub section (2) was deleted by Bom. 22 of 1960, s. 65 (b).
2. Sub section (2) was inserted by Guj. 9 of 1978, s. 10.
3. This word was substituted for the word “Provincial” by the Adaptation of Laws Order. 1950.
4. These fi gures and word were inserted by Bom. 26 of 1952, s. 40 (1).
5. These fi gures and word were inserted ibid., s. 40 (2).
6. This proviso was added by Bom. 22 of 1960, s. 66.
7. Section 104 A was inserted by Bom. 67 of 1953 s. 4.
8. These words and fi gures were inserted by Bom. 12 of 1959, s. !3 Compounding of offences.
Bombay Probation of Offenders Act, 1938 and section 562 of Code of Criminal Procedure, 1898, not to apply to persons convicted of offence under this Act.
Bom.
XIX of
1938.
XX of
1958.
V of
1898.
1949 : Bom. XXV ] Gujarat Prohibition Act., 1949 45 H-2065—12
CHAPTER VIII.
EXCISE DUTIES.
105. 1[(1)] An excise duty or countervailing duty, as the case may be, at such rate or rates as the 2[ State ] Government shall direct may be imposed either generally or for any specifi ed local area on—
(a) any alcoholic liquor for human consumption,
(b) any intoxicating drug 3[ or hemp ], :
4[(c) opium ],
(d) any other excisable article, when imported, exported, transported, possessed, manufactured or sold 5[in or from the State , as the case may be ] :
Provided that duty shall not be so imposed on any article which has been imported into 6[the territory of India] and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Sea Customs Act, 1878 7[ or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics. ]
Explanation.—Duty may be imposed under this section at different rates according to the places to which an excisable article is to be removed for consumption or according to varying strengths or quality of such article.
8[9[(2) All notifi cations or orders issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as may be after they are issued and shall be subject to such modifi cations as the State Legislature may make during the session in which they are so laid or the session immediately following].
(3) Any modifi cation so made by the State Legislature shall be published in the Offi cial Gazette and shall thereupon take effect ].
106. Subject to any regulations to regulate the time, place and manner of payment made by the 10[Director] in this behalf, the duties referred to in section 105 may be levied in one or more of the following ways :—.
(a) in the case of an excisable article imported—
1. Section 105 was renumbered as sub-section (1) by the Adaptation of Laws Order, 1950.
2. This word was substituted for the word “Provincial” by the Adaptation of Laws Order. 1950.
3. These words were added by Bom. 22 of 1960, s. 67 (a).
4. This clause was substituted, ibid, s. 67 (b).
5. These words were substituted for the words and fi gures “ in accordance with the provision contained in Chapter IV of this Act” by Bom. 26 of 1952. s. 41.
6. These words were substituted for the words “the Dominion of India” by the Adaptation of Laws Order,
1950.
7. These words were added by Bom. 22 of 1960, s. 67 (c).
8. Sub-section (2) was deleted by Bom. 12 of 1959, s. 14.
9. Sub-sections (2) and (3) were added by Guj. 9 of 1978, s. 11.
10. This word was substituted for the word “Commissioner” by Bom. 28 of 1950, Sch.
Excise duties.
XXX- II of
1934.
VIII of
1878.
Manner of levying excise duties.
46 Gujarat Prohibition Act., 1949 [1949 : Bom. XXV
(i) by payment either in the 1[State] at the time of its import or in the 2[State] or territory of export at the time of its export, or
(ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act ;
(b) in the case of an excisable article exported by payment in the 1[State] at the time of its export, or in the 2[State] or territory of import;
(c) in the case of excisable articles transported —
(i) by payment in the district from which they are transported, or
(ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act ;
(d) in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act—
(i) by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under this Act, or
(ii) by a rate charged in accordance with such 3[scale of equivalents] calculated on the quantity of materials used or by the degree of attenuation of the wash or wort, as the case may be, as the 4[State] Government may prescribe;
(e) in the case of intoxicating drugs manufactured 5[in the State] by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act :
Provided that where payment is made upon issue for sale from a warehouse established or licensed under this Act, such payment shall be at the rate of the duty in force at the date of issue from the warehouse :
Provided further that where one and the same person is permitted —
(i) to manufacture or import and to sell, or
(ii) to manufacture and export country liquor or any intoxicant, such duty may be levied in consideration of the joint privileges granted, as the Collector deems fi t.
6[107. The State Government may, by rules, prescribe the fees payable in respect of any privilege, licence, permit, pass or authorisation granted or issued under this Act].
7[107A. Every person who imports or manufactures any of the articles mentioned in section 24A shall—
(a) submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such articles in his possession on the importation or manufacture of the said articles, as the case may be;
(b) maintain accounts of the articles in such form and submit such returns as may be prescribed.
1. This word was substituted for the words ‘’pre-Reorganisation State of Bombay, excluding the transferred territories” by Bom. 12 of 1959 s. 3.
2. This word was substituted for the word “Province” by the Adaptation of Laws Order, 1950.
3. These words were substituted for the words “sale of equivalents” by Bom. 22 of 1960 s. 68.
4. This word was substituted for the word “provinicial” by the Adaptation of Laws Order, 1950.
5. These words were substituted for the words “in pursuance of a licence granted under this Act” by Bom. 26 of 1952, s. 42.
6. Section 107 which inserted by Guj. 9 of 1978, s. 12 deleted by Bom. 22 of 1960, s. 69 was.
7. Sections 107 A and 107 B were inserted by Bom. 26 of 1952, s. 44.
Fees.
Declaration of stock of articles mentioned in section 24 A;
maintenance of accounts and submission of returns.
1949 : Bom. XXV ] Gujarat Prohibition Act., 1949 47
107B.(1) The Collector or any offi cer empowered by the State Government in this behalf may, subject to such conditions as may be prescribed,
(a) by order require any person liable to pay any excise duty or fee under this Chapter to furnish him with any information or to produce before him any accounts or other documents concerning any excisable article as may be necessary for the purposes of this Chapter;
(b) inspect at all reasonable hours the accounts or other documents relating to the stocks of any excisable article imported or manufactured or stored in respect of which such duty or fee has been paid or is payable and any place where such article is manufactured or stored;
(c) for reasons to be recorded in writing, enter any such place where he knows or has reason to believe that any excisable article in respect of which such duty or fee has not been paid is being imported or manufactured or stored and search for the same and seize any stocks of such article found therein and detain the same until such time as proof of payment of such duty or fee is produced or such further time as may be necessary for taking action under section 98, 99, or 100 or for prosecuting for an offence under section108.
(2) Whoever—
(a) fails to furnish any information or produce any accounts or other documents in compliance with an order made under clause (a) of sub-section (1) or 1[furnishes false information or produces false accounts or documents, or]
(b) obstructs, any offi cer making an inspection, entry, a search or a seizure under clause (b) or clause (c) or sub-section (1), shall, on conviction, be punished with imprisonment for a term which may extended to six months or with fi ne which may extend to one thousand rupees or with both.]
108. Whoever imports, exports, transports, possesses, 2[sells] or manufactures any intoxicant or hemp without the payment of duty or fee provided for under this Act shall on conviction, 3[in addition to being required to pay such duty or fee, be punished with imprisonment for a term which may extend to one year or with fi ne which may extend to one thousand rupees or the amount of such duty or fee, whichever is greater, or with both.]