(1) The Excise Commissioner, *[and subject to such conditions as may be prescribed] the Deputy Commissioner, or any other Excise Officer specially empowered in that behalf may accept from any person whose licence or permit is liable to be cancelled or suspended under clause (a) or clause (b) of sub-section (1) of section 28 or who is reasonably suspected of having committed an offence under *[clauses (b) to (h) of section 31], section 32, section 33, section 34, section 35 or subsection (2) of section 36, a sum of money not exceeding *[one lakh rupees] and subject to such minima as may be prescribed, in lieu of such cancellation or suspension or by way of compensation for the offence which may have been committed, as the case may be; and in all cases in which any property has been seized as liable to confiscation under this Act, may release the same on payment of the value thereof as estimated by such officer.
(2) On the payment of such person of such sum of money or such value or both, as the case may be, such person, if in custody, shall be set at liberty and all the property seized may be released and no proceedings shall be instituted against such person in any Criminal Court. The acceptance of compensation shall be deemed to amount to an acquittal and in no case shall any further proceedings be taken against such person or property with reference to the same act.
Penalty on Excise Officer making vexatious search, seizure, detention or arrest
45. Any Excise Officer or other person who vexatiously and without reasonable ground for suspicion ---
(a) enters or searches or causes to be entered or searched any closed place under colour of exercising any power conferred by this Act, or
(b) seizes the movable property of any person on the pretext of seizing or searching for any article liable to confiscation under this Act, or
(c) searches, detains or arrests any person, or
(d) in any other way exceeds his lawful powers under this Act, * Amended by Act 3 of 1989 w.e.f 25.4.89.
299 shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to five hundred rupees, or with both.
Penalty for Excise Officer refusing to do duty
46. Any Excise Officer, who, without lawful excuse shall cease or refuse 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 shall have given to his official superior officer two months’ notice in writing of his intention to do so, or who shall be guilty of cowardice, shall, on conviction, be punished with imprisonment, which may extend to three months, or with fine which may extend to five hundred rupees, or with both.
Penalty for vexatious delay
47. Any officer or person exercising powers under this Act, who vexatiously and unnecessarily delays forwarding to the nearest Excise Officer or to the officer in charge of the nearest police station as required by sub-section (2) of section 58 any person arrested, shall, on conviction, be punished with fine which may extend to two hundred rupees.
Penalty for abetment of escape of persons arrested, etc.
48. Any officer or person who unlawfully releases or abets the escape of any person arrested under this Act or abets the commission of any offence against this Act, or acts in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or contravened or the excise revenue may be defrauded and any officer of any other Department referred to in section 49 who abets the commission of any offence, against this Act in any place, shall, on conviction, for every such offence, 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 five thousand rupees but which may extend to fifty thousand rupees].
* Amended by Act 3 of 1989 w.e.f 25.4.89.
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CHAPTER VIII DETECTION, INVESTIGATION AND TRIAL OF OFFENCES Landholders, officers and others to give information