(1) Any holder of a licence granted under this Act to sell an excisable article may surrender his licence on the expiration of one month’s notice in writing given by him to the Excise Commissioner of his intention to surrender the same and on payment of the fee payable for the licence for the remainder of the period for which it would have been current but for such surrender:
Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a licence, he may remit the sum so payable on surrender of any portion thereof.
(2) Sub-section (1) shall not apply in the case of any licence granted under section
16.
CHAPTER VII OFFENCES AND PENALTIES Penalty for illegal import, etc.
*[31. Whoever in contravention of this Act, or of any rule, notification or order made, issued or passed thereunder, or of any licence or permit granted under his Act, ---
(a) imports, exports, transports, manufactures, collects or possesses any intoxicant; or
(b) save in the cases provided for in section 36, sells any intoxicant; or
(c) cultivates or fails to take the measures prescribed for checking the spontaneous growth or for the extirpation of the hemp plant; or
(d) taps or draws toddy from any toddy producing tree; or
(e) constructs or works any distillery or brewery; or
(f) uses, keeps or has in his possession any materials, still, utensil, apparatus or implement whatsoever for the purpose of manufacturing any intoxicant other than toddy;
or
(g) removes any intoxicant from any distillery, brewery or warehouse licensed, established or continued under this Act; or
(h) bottles any liquor.
shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and shall also be liable to fine which shall not be less than ten thousand rupees but which may extend to one lakh rupees].
Penalty for rendering denatured spirit fit for human consumption
32. Whoever, ---
(a) renders fit for human consumption any spirit, which has been denatured; or * Amended by Act 3 of 1989 section 2, w.e.f 25.4.89.
292
(b) has in his possession any spirit in respect of which he knows, or has reason to believe that any such offence has been committed or that an attempt to commit such an offence has been made;
shall on conviction, be punished *[with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine which shall not be less than ten thousand rupees but which may extend to one lakh rupees].
Explanation : -- For the purpose of this section, it shall be presumed, unless the contrary is proved, that any spirit which is proved on chemical analysis to contain any quantity or any of the prescribed denaturants, is, or contains, or has been derived from denatured spirit.
Penalty for illegal possession
33. Whoever, without lawful authority has in his possession any quantity of an intoxicant knowing the same to have been unlawfully imported, transported, manufactured, cultivated or collected, or knowing the prescribed duty not to have been paid thereon, shall, on conviction, be punished **[with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine which shall not be less than ten thousand rupees but which may extend to one lakh rupees] Penalty for offence not otherwise provided for
34. Whoever does any act in contravention of any of the provisions of this Act, or of any rule, notification or order, made, issued or passed thereunder, and not otherwise provided for in this Act, shall, on conviction, be punished with fine ***[which shall not be less than two thousand rupees but which may extend to twenty thousand rupees].
Penalty for misconduct of licensee, etc.,