Odisha Excise Act, 2008
State Act of Odisha ยท Act 10 of 2013108 provisions1 citing judgments
The enactment
| Type | Act |
|---|---|
| Citation | Act 10 of 2013 |
| Year | 2013 |
| Jurisdiction | State of Odisha |
| Status | In force as published by the source |
| Provisions published | 108 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Powers to declare what shall be deemed to be country liquor, foreign liquor and India made foreign liquor respectively
- Section 4 Declaration of quantity for retail and wholesale
- Section 5 Appointment, powers and functions of Excise, Commissioner, delegations and withdrawal of powers
- Section 6 Control, appeal and revision1 citing judgment
- Section 7 Restrictions on import
- Section 8 Restrictions on export or transport
- Section 9 Power to prohibit import, export or transport
- Section 10 Passes for import, export and transport
- Section 11 Licence required for manufacture
- Section 12 Drawing of tari in notified areas
- Section 13 Establishment of distilleries, breweries or warehouses
- Section 14 Licence required for depositing or keeping intoxicant in warehouse or other place of storage
- Section 15 Payment of duty on removal from distillery, brewery, warehouse or other place of storage
- Section 16 Possession of intoxicant not obtained from a licensed vender
- Section 17 Possession of intoxicant generally
- Section 18 Licence required for sale
- Section 19 Wholesale trade in foreign liquor, India made foreign liquor and country liquor
- Section 20 Grant of exclusive privilage of manufacture and sale of foreign liquor, India made foreign liquor and country liquor or other intoxicants etc.
- Section 21 Exemption. in certain cases
- Section 22 Transfer of exclusive privilege
- Section 23 Maintenance and use of measures, weights and instruments by licensed manufacturers and venders
- Section 24 Prohibitions of advertisement, etc.
- Section 25 Employment of children or women by licensed venders
- Section 26 Powers to close shops temporarily
- Section 27 Restriction on grant of licence or exclusive privilege
- Section 28 Nature and components of excise revenue
- Section 29 Excise duty and countervailing duty
- Section 30 Declaration of ex-factory and maximum retail price
- Section 31 Recovery of excise duties and levies and lien on the property of defaulter
- Section 32 Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc.
- Section 33 Accounts and returns
- Section 34 Luxury tax
- Section 35 Payment for grant of privilege
- Section 36 Regulation and levy on other goods unfit for human consumption
- Section 37 Preparation of list of places of which it is proposed to grant licences for the retail sale of spirit
- Section 38 Publication of such list
- Section 39 Time for preparation and publication of such list
- Section 40 Submission of objections and suggestions to Collector
- Section 41 Grant of licences by Collector and submission of list, objections and suggestions to Excise Commissioner
- Section 42 Decision of Excise Commissioner
- Section 43 Application of Sections 37 to 42 to licences for retail sale of intoxicants other than spirit
- Section 44 Exemptions of certain licences from Sections 37 to 43
- Section 45 Fees for terms and conditions and duration of licences, permits and passes
- Section 46 Counterpart agreement by licensee, or exclusive privilege and security or deposit
- Section 47 Power to cancel or suspend licence, permit or pass
- Section 48 Power to withdraw licences
- Section 49 Surrender of licences
- Section 50 Bar of right to renewal and to compensation
- Section 51 Departmental management or transfer
- Section 52 Penalty for un-lawful import, export, transport, manufacture, possession, sale, etc.
- Section 53 Presumption as to possession of intoxicant by the accused
- Section 54 Penalty for contravention of Section 24
- Section 55 Penalty for altering or attempting to alter any denatured spirit, etc.
- Section 56 Presumption as to offence under Section 55 in cerrtain cases
- Section 57 Presumption as to any spirit being or containing or having been derived from denatured spirit
- Section 58 Penalty for adulteration by licenced manufacturer or vender or his servant
- Section 59 Penalty for mixing noxious substance with liquor
- Section 60 Penalty for fraud by licensed manufacturer or vender or his servant
- Section 61 Penalty for certain unlawful acts of licensed venders or their servants
- Section 62 Penalty for possession of intoxicant in respect of which an offence has been comitted
- Section 63 Penalty for consumption in chemist's shop, etc.
- Section 64 Penalty for certain acts by licensee or his servant
- Section 65 Import, export, transport, manufacture, sale or possession by one person on account of another
- Section 66 Criminal liability of licensee for acts of servants
- Section 67 Penalty on Excise Officer making vexatious search seizure, detention or arrest and refusing to do duty
- Section 68 Penalty for offences not otherwise punishable
- Section 69 Penalty for abetment and attempt to commit offence
- Section 70 Enhanced punishment after previous conviction
- Section 71 Seizure of property liable to confiscation
- Section 72 Bar of other proceedings during pendency of confiscation proceedings
- Section 73 Result of criminal proceeding not to affect the order of confiscation
- Section 74 Property when to vest in the State Government
- Section 75 Compounding of offences and releasing property liable to confiscation
- Section 76 Power to enter and inspect and power to test and seize measures, etc.
- Section 77 Power to arrest without warrant, to seize articles liable to confiscation, and to make searches
- Section 78 Power of Court to issue warrant of arrest
- Section 79 Power to search
- Section 80 Power to prevent commission of offence
- Section 81 Landholders, Officers and other to give information
- Section 82 Excise Stations
- Section 83 Powers of Excise Officers to investigate offences
- Section 84 Powers and duties of Excise Officers investigating offences
- Section 85 Provisions as to bail in offences other than non- bailable offence
- Section 86 Report of arrests, seizures and searches
- Section 87 Establishment of special Courts for trial of offences
- Section 88 Application of certain provisions of the Code of Criminal Procedure, 1973 and the Indian Evidence Act, 1872
- Section 89 Compensation to the victims consuming spurious liquor, etc.
- Section 90 Power to make rules
- Section 91 Publication and effect of rules and notifications
- Section 92 Power of the State Government to declare what shall be deemed to be liquor
- Section 93 Power of the State Government to regulate consumption and to enforce prohibition
- Section 94 Power of the State Government to regulate molasses, black jaggery, mohua flower, etc. and to enforce prohibition
- Section 95 Recovery of dues
- Section 96 Power of State Government to exempt intoxicants from provisions of this Act
- Section 98 Certain proceedings under the Act to be judicial proceedings
- Section 99 Forfeiture of illegally acquired properties
- Section 100 Competent Authority for forfeiture of illegally acquired property
- Section 101 Submission of details of property for forfeiture
- Section 102 Issue of notice to persons likely to be affected
- Section 103 Findings of the Competent Authority
- Section 104 Forfeiture of illegally acquired property to State
- Section 105 Burden of proof to lie on the persons affected
- Section 106 Fine in lieu of forfeiture
- Section 107 Appeal on the orders of Competent Authority
- Section 108 Bar of suits and prosecution against the State and Officers
- Section 109 Repeal and savings
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