(1) If any person fails to pay any duty or fee under this Regulation, he shall be punishable with imprisonment for a term which may extend to one year and also with fine which may extend to one lakh rupees.
(2) Without prejudice to sub-section (1), the person referred to therein shall also be liable to pay interest on delayed payment and damages at such rates as may be imposed.
58. Whoever, in any declaration or affidavit or periodic return made to an Excise Officer, makes a statement which is false or found to be false, after due verification or which he believes to be false or does not believe it to be true, touching any point material to the object for which the statement is made or used, shall be punishable with imprisonment for a term which may extend to one year, and with fine which may extend to fifty thousand rupees.
59. Whoever, being a licensee and having the control or use of any house, room, enclosure, space, animal or conveyance, knowingly permits it to be used for commission by any other person of an offence punishable under any of the provisions of this Regulation, shall be punishable in the same manner as if he had himself committed the said offence.
45 of 2023.
Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 15 46 of 2023.
60. Whoever attempts to commit any offence punishable under this Regulation, shall be liable for half the punishment provided for such offence under this Regulation.
61. Any Excise Officer or other person, who with vexatious intention and without reasonable ground for suspicion,
(a) enters or searches or causes to be entered or searched any closed place under the guise of exercising any power conferred by this Regulation; or
(b) seizes the movable property of any person on the pretext of seizing or searching for any article liable to confiscation under this Regulation; or
(c) searches, detains or arrests any person; or
(d) exceeds his lawful powers under this Regulation, shall be punishable with fine which may extend to ten thousand rupees.
62. Any Excise Officer who, without lawful excuse, refuses to perform, or withdraws himself from the duties of his office, unless expressly allowed to do so in writing by the Excise Commissioner, or unless he has given to his superior or who shall be guilty of cowardice, shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to ten thousand rupees, or with both.
63. Whoever, does any act in contravention of any of the provisions of this Regulation, or any rule made, or notification or order issued, thereunder and punishment for such contravention has not been provided under this Regulation, shall be punishable with imprisonment for a term which may extend to six months, and with fine which may extend to ten thousand rupees or five times the value of the liquor, whichever is higher.