In this Act, unless there is anything repugnant in the subject or context,-
(a) “beer” means alcoholic beverage prepared from malt or grain with or without addition of sugar and hops and includes black beer, ale, stout, porter and such other substance as may be specified by the State Government;
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 24 th December, 2011, pp. 4813 and 4841-4842.
2. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see the Rajpatra, Himachal Pradesh, dated 6 th September, 2024, pp. 5590,5591 and 5597. Act came into force from. 1 st April, 2025 vide Notification No. EXN- F(1)-3/2024, dated 26 th March, 2025, published in the Rajpatra, Himachal Pradesh dated 27 th March, 2025, p. 14671.
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(b) “to bottle” means transfer of liquor from a cask or other vessel to a bottle or other approved receptacle and includes rebottling ;
(c) “brewery” means premises where beer is manufactured and includes every place therein where beer is stored or wherefrom it is issued;
(d) “Collector” means any officer appointed by the State Government, under sub-section (2) of section 5 of this Act;
(e) “denatured” means effectually and permanently rendered unfit for human consumption;
(f) “distillery” means premises where spirit is manufactured and includes every place therein where it is stored or wherefrom it is issued;
(g) “excise duty” and “countervailing duty” mean any such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 of List-II of the Seventh Schedule to the Constitution;
(h) “Excise Officer” means any officer or person appointed, or invested with powers, under section 6 of this Act;
(i) “excise revenue” means revenue derived or derivable from any payment, duty, license fee, or other fee levied or payable, fine or penalty imposed or confiscation ordered under this Act, or the rules made thereunder, but does not include a fine imposed by a court of law;
(j) “export” means to take out of Himachal Pradesh otherwise than across a custom frontier as defined by the Central Government;
(k) “Financial Commissioner” means the Excise and Taxation Commissioner appointed under sub-section (1) of section 5;
(l) “import” (except in the phrase “import into India”) means to bring into Himachal Pradesh otherwise than across a customs frontier as defined by the Central Government;
(m) “license” means a license granted under this Act;
(n) “liquor” means intoxicating liquor and includes all liquid consisting of or containing alcohol, whether obtained by fermentation or by subsequent distillation, and also includes any substance which the State Government may, by notification, declare to be liquor;
(o) “manufacture” includes any process, whether natural or artificial by which any liquor is produced or prepared, and also re-distillation, and every process for the rectification, THE HIMACHAL PRADESH EXCISE ACT, 2011 7 reduction, flavoring, blending or colouring or bottling of liquor;
(p) “medicinal preparations” and “toilet preparations” shall have the same meaning as assigned to them under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955;
(q) “molasses” means heavy dark coloured viscous liquid produced, in the final stage of manufacture of Gur or Sugar including Khandsari Sugar, from sugar cane or Gur, when liquid as such or in any form or admixturer containing sugar which can be fermented;
(r) “notification” means a notification issued under this Act or the rules made thereunder and published in the Official Gazette;
(s) “pass” means a document which actually authorizes the removal or transportation of liquor;
(t) “permit” means a no objection statement issued by the Collector of the district of destination concerned or an officer authorized in this behalf in the import and transport of liquor and includes a document authorizing possession of liquor exceeding the limit of retail-sale;
(u) “place” includes a building, shop, tent, enclosure, booth, vehicle, vessel, boat and raft;
(v) “prescribed” means prescribed by rules made under this Act;
(w) “sale” includes any transfer otherwise than by way of gift;
1 [(wa) “spurious liquor” means liquor made by improper distillation;]
(x) “State” means the State of Himachal Pradesh;
(y) “State Government” means the Government of Himachal Pradesh;
(z) “spirit” means any liquor containing alcohol obtained by distillation, whether denatured or not;
(za) “transport” means to move from one place to another place within the State;
(zb) “vehicle” means wheeled conveyance of any description, which is capable of being used for movement and includes aircraft, boat, vessel, raft, motor vehicle, a cart and any carriage by cattle;
1. Clause “(wa)” inserted vide H.P. Act No. 10 of 2024.
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(zc) “warehouse” means a place where storage of liquor is permitted and includes a relevant part of manufactory; and
(zd) “winery” means premises where wine is manufactured and includes every place therein where wine is stored or wherefrom it is issued.