(1) All duties, fees, taxes, fines payable to the Government under this Regulation may be recovered from the persons liable to pay the same, or from his surety, or his agent, as if they were arrears of land revenue.
Prohibition of sale to certain persons.
Prohibition of employment of certain persons.
Closure of shops for preservation of public peace.
Nature and components of excise revenue.
Excise duty.
Recovery of duty and levies on property of defaulter.
10 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Interest payable for failure to pay excise revenue.
Power to reduce or waive interest in certain cases.
(2) In the event of default by any person to whom a licence or permit has been granted under this Regulation, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or materials for the manufacture of the same, held therein, shall be liable to be attached towards any claim for excise revenue or in respect of any loss incurred by the Government through such default and be sold to satisfy such claim, which shall be a first charge upon the proceeds of such sale.
(3) Where the duty due is not levied or not paid or short-levied or short-paid or erroneously refunded,
(a) the District Excise Officer may, within a period of three years from the relevant date, serve notice on the person chargeable with the duty of excise, which has not been levied or paid, or which has been short-levied or short-paid, or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice:
Provided that where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing such period of three years.
Explanation.
(i) in cases in which duty of excise has not been paid or has been short-levied or short-paid, the date on which the duty is to be paid under this Regulation or the rules made thereunder;
(ii) in a case where duty of excise is provisionally assessed under this Regulation or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; and
(iii) in a case where the duty of excise has been erroneously refunded, the date of such refund; and
(b) the District Excise Officer shall, after considering the representation, if any, made by the person on whom notice is served under clause (a), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.
28. If the duty of excise payable by a person under this Regulation or the rules made thereunder is not paid within time, he shall be liable to pay on the sum due, a simple interest at the rate of twelve per cent. per annum from the day next following the day on which such payment became due:
Provided that where the duty determined to be payable is reduced or increased by the Appellate Authority or the Court, the interest shall be payable on such reduced or increased amount of duty, as the case may be.
29. Notwithstanding anything contained in this Regulation, the Excise Commissioner may, on an application made in this behalf by a person, with the approval of the Administrator and after recording his reason for so doing, reduce or waive the amount of any interest payable by him under this Regulation, if he is satisfied that
(a) to do otherwise would cause genuine hardship to the person having regard to the circumstances of the case; and
(b) the person has cooperated in any proceeding for the recovery of any amount due from him.
Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 11
30. Notwithstanding that a writ petition has been preferred or a suit or other proceeding has been instituted in any Court, or any appeal has been filed before any Court or Tribunal or before the Excise Commissioner, or a revision has been filed before the Administrator, any sum due to the Government under this Regulation as a result of demand or order made or passed by any officer or authority empowered in this behalf by or under this Regulation, shall be payable in accordance with such demand or order unless and until such payment has been stayed by such Court or Tribunal or Excise Commissioner or Administrator.
31. Every licensee shall maintain such accounts and submit to the concerned officers such returns in such forms, containing such particulars relating to stock, apparatus, excise duty or fee payable or paid, and such other information at such interval, as may be prescribed.
CHAPTER V OFFENCES AND PENALTIES
32. Whoever manufactures, imports, exports, transports or removes any liquor, in contravention of any of the provisions of this Regulation or of any rule made, or notification or order issued, thereunder, or of any condition of licence or permit granted or issued thereunder, shall be punishable,
(a) where the liquor involved in the offence is less than such value, as may be prescribed, with imprisonment for a term which shall not be less than one year, but which may extend to five years, and with fine which shall not be less than fifty thousand rupees or five times of the value of liquor, whichever is higher;
(b) where the liquor involved in the offence exceeds such value, as may be prescribed, with imprisonment for a term which may extend to seven years, and with fine, which may extend to one lakh rupees or five times of the value of liquor, whichever is higher.
33. Whoever constructs or works in any manufactory or warehouse, in contravention of any of the provisions of this Regulation, or of any rule made, or notification or order issued, thereunder, or of any condition of licence or permit granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to fifty thousand rupees, or with both.
34. Whoever bottles any liquor for the purposes of sale, in contravention of any of the provisions of this Regulation, or of any rule made, or notification or order issued, thereunder, or of any condition of licence or permit granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to one year, and with fine which may extend to one lakh rupees or five times of the value of liquor, whichever is higher.
35. Whoever uses, keeps or possesses any materials, still, utensils, implements or apparatus whatsoever for the purposes of manufacturing any liquor, in contravention of any provisions of this Regulation, or of any rule made, or notification or order issued, thereunder, or of any condition of licence or permit granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to twenty thousand rupees, or with both.
36. Whoever possesses any material or film, either with or without Union territory logo or wrapper or any other thing in which liquor can be packed, or any apparatus or implement or machine for the purpose of packing any liquor, in contravention of any of the provisions of this Regulation, or of any rule made, or notification or order issued, thereunder, or of any condition of licence or permit granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to fifty thousand rupees, or with both.
Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc.
Accounts and returns.
Offences relating to manufacture, sale, import, etc.
Offences relating to manufactory or warehouse.
Offences relating to bottling of liquor for sale.
Offences relating to uses, keeps or possession, etc.
Offences relating to possessing any material or film, etc., for packing liquor.
12 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Offences relating to sale, transport, possession or buying of liquor beyond prescribed quantity.
Punishment for not holding valid licence or permit.
Punishment for rendering denatured spirit fit for human consumption.
Punishment for mixing noxious substance with liquor.
Order to pay compensation.
37. Whoever sells, transports, possesses or buys any liquor beyond such quantity, as may be prescribed, in contravention of any of the provisions of this Regulation, or of any rule made, or notification or order issued, thereunder, or of any condition of licence or permit granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to three months, and with fine which may extend to one lakh rupees or five times of the value of liquor, whichever is higher.
38. If any offence referred to in sections 32, 33, 34, 35, 36 and 37 is committed by a person not holding valid licence or permit under this Regulation, he shall be liable to twice the fine provided for such offence.
39. Whoever renders or attempts to render fit for human consumption any spirit which has been denatured, or has in his possession any spirit in respect of which he knows or has reason to believe that any such attempt has been made, shall be punishable with imprisonment for a term which shall not be less than two years, but which may extend to three years, and with fine which may extend to two lakh rupees or five times of the value of liquor, whichever is higher.
Explanation. For the purposes of this section, denatured spirit means the spirit with an added denaturant to render it effectively and permanently unfit for human consumption.
40. Whoever mixes or permits to be mixed with any liquor sold or manufactured or possessed by him, any noxious drug or any foreign ingredient, likely to cause disability or grievous hurt or death to human being, shall be punished,
(a) if as a result of such an act, death is caused to any person, with imprisonment for a term which shall not be less than ten years, but which may extend to imprisonment for life and shall also be liable to fine, which may extend to ten lakh rupees; or
(b) if as a result of such an act, disability or grievous hurt is caused to any person, with imprisonment for a term which shall not be less than seven years but which may extend to ten years, and with fine which may extend to five lakh rupees; or
(c) if as a result of such an act, any other consequential injury is caused to any person, with imprisonment for a term which may extend to one year and shall also be liable to fine which may extend to two lakh fifty thousand rupees; or
(d) if as a result of such an act, no injury is caused to any person, with imprisonment which may extend to six months and with fine which may extend to one lakh rupees or five times the value of liquor, whichever is higher.
Explanation.
shall have the same meaning as assigned to it in section 116 of the Bharatiya Nyaya Sanhita, 2023.