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Section 27: Grant of leases of manufacture, sale etc

The Himachal Pradesh Excise Act, 2011State Act of Himachal Pradesh · Act 33 of 2012

(1) The State Government may lease to any person, competent to contract, on payment of such sum in addition to excise duty or countervailing duty, on such conditions and for such period, as it may deem fit, the right–

(a) of manufacturing or of supplying by wholesale, or of both, or

(b) of selling by wholesale or by retail, or

(c) of storing for manufacture or sale, any country liquor, foreign liquor, beer, wine spirit within any specified area.

(2) The State Government may lease to any person, competent to contract, on payment of such fee and on such conditions as the Financial Commissioner may direct under section 28, the right of manufacturing and possessing for home consumption-

(a) country liquor by distillation from specified fruits or grains in tribal areas, or

(b) country fermented liquor from grains in any specified area.

1. The words “which may extend to ten thousand rupees but shall not be less than two thousand rupees” substituted vide H.P. Act No. 10 of 2024.

2. The words “three months and with fine which may extend to fifty thousand rupees” substituted vide H.P. Act No. 10 of 2024.

16 THE HIMACHAL PRADESH EXCISE ACT, 2011

Explanation.- For the purpose of this sub-section „tribal area‟ or „specified area‟ shall mean such area which stand notified as „tribal area‟ or „notified area‟ under the repealed Punjab Excise Act, 1914, on the date of commencement of the Himachal Pradesh Excise Act, 2011.

(3) The Financial Commissioner may grant to a lessee, a license for manufacturing or supplying the liquor in accordance with the terms of such lease as may be approved by the State Government under sub-section (1);

provided that Collector may grant to a lessee, such licenses for sale of liquor by wholesale or by retail as the Financial Commissioner may prescribe.

(4) The Collector may grant to a lessee under sub-section (2) a permit in such form as the Financial Commissioner may prescribe.

Where this provision sits

ActThe Himachal Pradesh Excise Act, 2011
Section27
Marginal noteGrant of leases of manufacture, sale etc
JurisdictionState of Himachal Pradesh
StatusIn force as published by the source

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