The Karnataka Excise Act, 1965
State Act of Karnataka ยท Act 21 of 196586 provisions11 citing judgments
The enactment
| Long title | An Act to provide for a uniform excise law in the State of Karnataka |
|---|---|
| Type | Act |
| Citation | Act 21 of 1965 |
| Year | 1965 |
| Jurisdiction | State of Karnataka |
| Status | In force as published by the source |
| Provisions published | 86 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent, commencement and application
- Section 2 Definitions
- Section 3 Appointment of Excise Commissioner
- Section 4 Deputy Commissioner
- Section 4A Joint Commissioner of Excise and Deputy Commissioner of Excise]2
- Section 5 Appointment of 1[Superintendents of Excise and Deputy Superintendents of Excise]1
- Section 5A Constitution of an Intelligence Bureau and appointment of Superintendents and Deputy Superintendents of Excise (Intelligence Bureau)
- Section 6 Appointment of 1[Inspectors of Excise, Sub-Inspectors of Excise]1 and other subordinate officers
- Section 8 Import of intoxicant
- Section 9 Export of intoxicant
- Section 10 Prohibiting of transport of intoxicant
- Section 11 Transport of intoxicant
- Section 12 Permits for transport
- Section 13 Manufacture, etc., of excisable article prohibited except under a licence
- Section 14 Possession of excisable articles in excess of the quantity prescribed
- Section 15 Sale of excisable articles without licence prohibited
- Section 16 Establishment of distilleries and warehouses
- Section 16B Prohibition on grant or renewal of lease or licence to sell arrack
- Section 17 Power to grant lease of right to manufacture, etc
- Section 18 Lessee's permission to draw toddy
- Section 19 Duties of licensees with regard to measurement and testing
- Section 20 Prohibition of employment of children and of women
- Section 21 Closing of shops for the preservation of public peace 1[etc.,]1
- Section 22 Excise duty or countervailing duty on excisable articles
- Section 23 Ways of levying such duties
- Section 23A Remittance of Excise Revenue through electronic means
- Section 25 Tax for tapping trees from whom leviable
- Section 26 Form and conditions of licence, etc
- Section 27 Power to take security and counterpart agreement
- Section 28 Technical defect, irregularities and omissions
- Section 29 Power to cancel or suspend licence, etc
- Section 30 Power to withdraw licence
- Section 31 Surrender of licence
- Section 32 Penalty for illegal import, etc5 citing judgments
- Section 33 Penalty for rendering denatured spirit fit for human consumption
- Section 34 Penalty for illegal possession4 citing judgments
- Section 35 Penalty for offence not otherwise provided for
- Section 36 Penalty for misconduct of licensee, etc
- Section 37 Penalty for adulteration, etc., by licensed vendor or manufacturer 1[or any other person]1
- Section 38 Penalty for consumption in Chemist's shop, etc
- Section 38A Penalty for allowing premises, etc, to be used for the purpose of committing an offence under this Act1 citing judgment
- Section 39 Manufacture, sale or possession by one person on account of another
- Section 40 Presumption as to commission of offence in certain cases
- Section 41 Criminal liability of licensee for acts of servants
- Section 42 Enhanced punishment after previous conviction
- Section 42A Security for abstaining from commission of certain offences
- Section 43 Liability of certain things to confiscation
- Section 43A Confiscation by Excise Officers in certain cases1 citing judgment
- Section 43C Order of confiscation when an offender is not known or cannot be found etc
- Section 43D Revision
- Section 43E Appeal
- Section 43F Award of confiscation not to interfere with other punishments
- Section 43G Bar of jurisdiction in certain cases
- Section 45 Compounding of offences
- Section 46 Penalty on Excise Officer making vexatious search, seizure detention or arrest
- Section 47 Penalty for Excise Officer refusing to do duty
- Section 48 Penalty for vexatious delay
- Section 49 Penalty for abetment of escape of person arrested, etc
- Section 50 Landholders, officers and others to give information
- Section 51 Power to enter and inspect places of manufacture and sale
- Section 51A Third party inspection or audit
- Section 52 Power to arrest without warrant, to seize articles liable for confiscation and to make searches
- Section 53 Power of magistrate to issue a warrant
- Section 54 Power to search without warrant
- Section 55 Power of Excise Officers in matters of investigation
- Section 56 Report by Investigating Officer
- Section 57 Report by Excise Officer
- Section 58 Arrest, search, etc., how to be made
- Section 59 Security for appearance in case of arrest without warrant
- Section 60 Procedure for prosecution
- Section 60A Procedure to be followed by Magistrate
- Section 61 Appeals
- Section 62 Revision
- Section 63 Recovery of Government dues
- Section 63A Recovery of certain tax arrears as arrears of excise revenue
- Section 64 Government lien on property of defaulters
- Section 65 Recovery of dues by lessee under section 17
- Section 66 Refund in case of exported liquor
- Section 67 Power of State Government to exempt, etc
- Section 68 Protection of action taken under this Act
- Section 68B Bar of jurisdiction of Civil Courts
- Section 68C Injunction not to be granted in respect of recovery of excise dues
- Section 69 Limitation of suits
- Section 70 Offences by companies, etc
- Section 71 Power to make rules
- Section 72 Repeal and saving
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