(1) The Government may, by notification and after previous publication, make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing provision, the Government may make rules ---
(a) prescribing the powers and duties of Excise Officers;
(b) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals;
(c) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant and may, by such rules, among other matters --
(i) regulate the tapping of toddy producing trees, the drawing of toddy from such trees, the marking of same, and the maintenance of such marks,
(ii) declare the process by which spirit shall be denatured and the denaturation of spirit ascertained; and
(iii) cause spirit to be denatured through the agency or under the supervision of its own officers;
(d) regulating the periods and localities in which, and the persons or classes of persons to whom, licences for the wholesale or retail sale of any intoxicant may be granted and regulating the number of such licences which may be granted in any local area;
(e) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted for any locality;
(f) regulating the time, place and manner of payment of any duty or fee and the taking of security for the due payment of any duty or fee;
(g) prescribing the authority by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted, and may, by such rules, among other matters, ---
(i) fix the period for which any licence or permit shall continue in force;
(ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit, or the storing of any excisable article;
(iii) prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;
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(iv) prescribe the accounts to be maintained and the returns to be submitted by licence holders;
(v) prohibit or regulate the transfer of licences; and
(vi) prescribe the ages under which it shall be unlawful to employ children and to sell or give to children excisable articles;
(h) providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;
(i) regulating disposal of confiscated articles;
(j) regulating the grant of expenses to witnesses and to persons charged with offences under this Act, and subsequently released or acquitted;
(k) regulating the power of Excise Officers to summon witnesses;
(l) prescribing the rent payable to the Government in respect of toddy trees from which toddy is drawn;
1 [(11) regulating the import, export, transport, sale or possession of molasses;]
(m) any other matter that may be prescribed under this Act.
*[2-A. All rules made under this Act and published in the official gazette shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are so published.
2-B. All notification issued under this Act and published in the official gazette shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are so published.]
(3) Every rule made under this Act shall, as soon as may be after it is made, be laid before the Legislative Assembly, Puducherry, while it is in session for a total period of fourteen days which may be comprised in one session or into two or more successive sessions, and if before the expiry of the session in which it is so laid, or the sessions immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made or issued, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
1. Inserted by Act 7 of 1972.
* Inserted vide the Puducherry Excise (Amendment) Act, 2011.
311 Power to amend the schedule *[70A. (1) The Government may by notification, alter, add to or cancel the Schedule I.
(2) Where a notification has been issued under sub-section (1), there shall, unless, the notification is in the meantime rescinded, be introduced in the Legislative Assembly as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government to give effect to the alternation, addition or cancellation, as the case may be, of the Schedule I and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder:
Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session:
Provided further that where for any reasons a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
(3) All references made in this Act to the Schedule I shall be construed as relating to the said Schedule as for the time being amended in exercise of the powers conferred by this section].
Repeal and savings