(1) The Excise Commissioner may, suo motu at any time or on an application made to him, call for the record of any proceedings which are pending before, or have been disposed of by, any excise officer subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceeding or of any order made therein and may pass such orders in relation thereto as he may deem fit:
Provided that the application shall be made within a period of one hundred and eighty days of the date of taking of the proceedings or of passing of the order, as the case may be.
(2) The State Government may by notification also confer upon any excise officer the powers of the Excise Commissioner under sub-section (1) to be exercised subject to such conditions, and in respect of such areas, as may be specified in the notification.
(3) The Excise Commissioner or the excise officer on whom powers of the Excise Commissioner have been conferred under sub-section (2) may review his own order.
(4) The Financial Commissioner may, suo motu at any time or on an application made to him, call for the record of any case decided under the preceding sub-sections and, if in his opinion, the final order contains an erroneous decision on any question of law, he may pass such order on the case as he may deem fit.
3[(5) Any person aggrieved by an order passed by the Financial Commissioner under this Act, except an order passed under subsection (4), in case of discovery of any new and important matter or evidence which, after the exercise of due diligence, was not within his knowledge or could not be produced by him at the time when Appeal.
Revision and review.
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2. Substituted by Punjab Act 8 of 1965, section 2.
3. Substituted by Haryana Act 28 of 1973.
318 EXCISE [1914: Pb. Act 1 Import, export and transport of intoxicant.
Power of State Government to prohibit import, export and transport, of intoxicants.
such order was made, or on account of some mistake or error apparent on the face of the record, or for any other sufficient reason may, apply for review of such order to the Financial Commissioner within one hundred and eighty days from the date of that order.
(6) The Financial Commissioner may, on application made to him under sub-section (5) and in other cases suo motu at any time, review his own order.
(7) An appeal against the order passed by the Financial Commissioner under this Act shall lie to the State Government, within a period of one hundred and eighty days of the date of passing of such order, in the manner as may be prescribed by rules made under this Act.
(8) The State Government may, at any time, call for the record of any proceedings which are pending before, or have been disposed of, by any officer for the purpose of satisfying itself as to the legality or property of such proceedings or of any order made therein and may pass such order in relation thereto as it may deem fit.
(9) No order shall be made under this section which adversely affects the rights of any person unless such person has been given a reasonable opportunity of being heard.]
CHAPTER III IMPORT, EXPORT AND TRANSPORT.
16. No 1[intoxicant] shall be imported, exported or transported except―
(a) after payment of any ²[duty to which it may be liable under this Act] or execution of a bond, for such payment, and
(b) in compliance with such conditions as the 3[State] Government may impose.
17. The 3[State] Government may, by notification―
1. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937.
2. Substituted for the words “duty of customs, or excise to which, it may be liable” by the Government of India (Adaptation of Indian Laws) Order, 1937.
3. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
1914: Pb. Act 1] EXCISE 319
(a) **1** prohibit² the import or export of any 4[intoxicant] into or from 3[Haryana] or any part thereof; or
(b) 5prohibit the transport of any 4[intoxicant] 6[*********].
18. Except as otherwise provided by any rule made under this Act, no 4[intoxicant] exceeding such quantity as the 7[State] Government may prescribe by notification shall be imported, exported or transported except under a pass issued under the provisions of the next following section:
Provided that in the case of duty-paid foreign liquor such passes shall be dispensed with, unless the 8[State] Government shall by notification otherwise direct:
Provided, further, that on such conditions as may be determined by the Financial Commissioner; a pass granted under the excise law in force in another 8[State] may be deemed to be a pass granted under this Act.
19. Passes for the import, export or transport of 4[intoxicant] may be granted by the Collector;
Provided that passes for the import and export of such 4[intoxicants] as the Financial Commissioner may from time to time determine, shall be granted only by the Financial Commissioner.
CHAPTER IV.
9[MANUFACTURE, POSSESSION, SALE, PURCHASE AND CONSUMPTION.]
A.-Manufacture.
20.(1) (a) No 4[intoxicant] shall be manufactured or collected;
Passes necessary for import, export and transport.
Manufacture of intoxicants prohibited except under the provisions of this Act.
1. The words ‘with the previous sanction of the Governor-General” were omitted by the Devolution Act, 1920 (38) of 1920).
2. For notification prohibiting the import of ganja, see Punjab Gazette, 1915, Part I, page 6.
3. Substituted for the word “Punjab” by Haryana Adaptation of Laws (State and Concurrent Subjects) Order, 1968.
4. Substituted for the words “Excisable articles” by the Government of India (Adaptation of Indian Laws) Order, 1937.
5. For notification prohibiting the import, export, transport and possession of cocaine, see Punjab Gazette, 1915, Part I, page 811.
6. The proviso, which was added by the Devolution Act, 1920 (38 of 1920), was omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.
7. Substituted by Adaptation of Laws Order, 1950, for “Provincial”.
8. Substituted by the Adaptation of Laws Order, 1950, for “Province.”
9. Substituted by Haryana Act 22 of 1996.
320 EXCISE [1914: Pb. Act 1 Establishment or licensing of distilleries and breweries.
(b) no hemp plant 1***** shall be cultivated;
(c) no tari-producing tree shall be tapped;
(d) no tari shall be drawn from any tree; and
(e) no person, shall use, keep or have in his possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing any 2[intoxicant] other than tari;
except under the authority and subject to the terms and conditions of a license granted in that behalf by the Collector.
(2) No distillery or brewery shall be constructed or worked except under the authority and subject to the terms and conditions of a license granted in that behalf by the Financial Commissioner under section 21.
4[(3) The State Government, if satisfied that it is necessary and expedient so to do, may, by notification, prohibit manufacture of any intoxicant or restrict such manufacture by such conditions as it may notify.]
21. The Financial Commissioner, subject to such restrictions or conditions as the 3[State] Government may, impose, may—
(a) establish a distillery in which spirit may be manufactured under a license granted under section 20;
(b) discontinue any distillery so established;
(c) licence the construction and working of a distillery or brewery;
(d) make rules regarding—
(1) the granting of licences for distilleries, stills or breweries;
(2) the security to be deposited by the licensee of a distillery or brewery;
(3) the period for which the license shall be granted;
(4) the inspection and examination of such distillery or brewery and the warehouses connected therewith
1. The words “or coca plant” were omitted by Schedule II of India Act 2 of 1930.
2. Substituted for the words ”Excisable articles” by the Government of India (Adaptiation of Indian Laws) order, 1937.
3. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
4. Added by Haryana Act 22 of 1996.
1914: Pb. Act 1] EXCISE 321 and of the spirit or fermented liquor made and stored therein;
(5) the management and working of the distillery or brewery;
(6) the form of accounts to be maintained and the returns to be submitted by the licensee;
(7) the upkeep of buildings and plant;
(8) the size and description of stills, and other plant;
(9) the manufacture, storing and passing out of spirit, and the contents of passes;
4[(10) *************]
(11) any other matters connected with the working of distilleries or breweries.
22. The Financial Commissioner, subject to such restrictions or conditions as the 1[State] Government may impose, may—
(a) establish or license a warehouse wherein any ²[intoxicant] may be deposited and kept without payment of duty;
(b) discontinue any warehouse so established.
23. No 2[intoxicant] shall be removed from any distillery, brewery, warehouse, or other place or storage established or licensed under this Act, unless the duty (if any) 3[payable under Chapter V] has been paid or a bond has been executed for the payment thereof.
B.— Possession.
24.(1) No person shall have in his possession any quantity of any 2[intoxicant] in excess of such quantity as the 1[State] Government has, under section 5, declared to be the limit of retail sale, except under the authority and in accordance with the terms and conditions of— Establishment or licensing of warehouses.
Removal of intoxicant from distillery, etc.
Possession of intoxicants.
1. Substituted for the word “Provincial” by the Adaption of Laws Order, 1950.
2. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937.
3. Substituted for the words ‘imposed under section 31” by Government of India (Adaptation of Indian Laws) Order, 1937.
4. Omitted by Haryana Act 10 of 1976.
322 EXCISE [1914: Pb. Act 1 Exceptions.
Prohibition and restriction of possession of intoxicants in certain cases.
Possession of unused and printed lables, corks, etc. by certain persons to be punishable.
(a) a license for the manufacture, sale or supply of such article; or
(b) in the case of intoxicanting drugs, a license for the cultivation or collection of the plants from which such drugs were produced; or
(c) a permit granted by the Collector in that behalf.
(2) Sub-section (1) shall not apply to―
(a) any 1[intoxicant] in the possession of any excise officer, common carrier or warehouseman as such; or
(b) 2********
(3) A licensed vendor shall not have in his possession at any place, other than that authorised by his license, any quantity of any 1[intoxicant] in excess of such quantity as the 3[State] Government has under section 5 declared to be the limit of sale by retail, except under a permit granted by the Collector in that behalf.
(4) Notwithstanding anything contained in the foregoing sub-sections, the 3[State] Government may by notification prohibit the possession of any 1[intoxicant], or restrict such possession by such conditions as it may prescribe.
[24-A. No person shall have in his possession any unused and printed label, cork, capsule or seal, duly approved by any authority under this Act or under any rule or order made thereunder for use by a person licensed to establish or work a distillery or brewary or to bottle liquor, or any other label, cork, capsule or seal which is an imitation of such unused and printed label, cork capsule or seal, as the case may be :
Provided that nothing herein shall apply to—
(a) a person licensed to establish or work a distillery or brewery or to bottle liquor; or
(b) a person who, in execution of an order received from a person specified in clause (a), manufactures or prints any such label, cork, capsule or seal.]
1. Substituted for the words “excisable article” by the Government of India (Adaptation of India Laws) Order, 1937.
2. Omitted by East Punjab Act 12 of 1949, section 2.
3. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
4. Inserted by Punjab Act 31 of 1963, section 2.
1914: Pb. Act 1] EXCISE 323
25. No person shall have in his possession any quantity of any 1[intoxicant], knowing the same to have been unlawfully improved, transported, manufactured, cultivated or collected, or knowing the prescribed duty not to have paid thereon.
3[C.-Sale, Purchase, or Consumption]
26. No liquor shall be bottled for sale and no 1[intoxicant] shall be sold, except under the authority and subject to the terms and conditions of a license granted in that behalf; provided that―
(1) a person licenced under section 20 to cultivate the hemp 2* * * * plant may sell without a license those portions of the plant from which any intoxicating drug can be manufactured to any person licensed under this Act to deal in the same or to any officer whom the Financial Commissioner may appoint in this behalf;
(2) a person having the right to the tari drawn from any tree may sell the same without a license to a person licensed to manufacture or sell tari under this Act;
(3) on such conditions as the Financial Commissioner may determine, a license for sale under the excise law for the time being in force in other parts of 4[the whole of India except part B States] may be deemed to be a license granted in that behalf under this Act;
(4) nothing in this section applies to the sale of any foreign liquor lawfully procured by any person for his private use and sold by him or on his behalf or on behalf of his representatives in interest upon his quitting a station or after his decease.
5[(5) The State Government, if satisfied, that it is necessary or expedient so to do, may by notification, prohibit,— Prohibition of possession of intoxicants, unlawfully manufactured, imported, etc.
3[Prohibition of purchase, sale and consumption of intoxicants.]
1. Substituted for the words “excisable article” by the Government of India (Adaptation of India Laws) Order,
1937.
2. The words “or coca” were omitted by Schedule II of India Act 2 of 1930.
3. Substituted by Haryana Act 22 of 1996.
4. Substituted for the word “British India” by the India (Adaptation of Existing Laws) Order of 1947, as further amended by the Adaptation of Laws Order, 1950.
5. Added by Haryana Act 22 of 1996.
324 EXCISE [1914: Pb. Act 1 Grant of lease of manufacture, etc.
Manufacture and sale of liquor in military cantonments.
Prohibition of sale to persons under the age of 5[twenty-one years].
Prohibition of employment of men under the age of 5[twenty-one years] and of women.
(a) the sale of any intoxicant or restrict such sale by such conditions as it may notify; and
(b) the purchase and consumption of any intoxicants or restrict such purchase and consumption by such conditions as it may notify.]
27.1[(1) The State Government may lease to any individual not below the age of 5[twenty-one years] or association of persons or partnership firm or body corporate, on such conditions and for such period as it may deem fit, the right—
(i) of manufacturing or of supplying by wholesale, or of both; or
(ii) of selling by wholesale or by retail; or
(iii) of manufacturing or of supplying by wholesale, or of both and of selling by retail, any excisable article within any specified local area.
(2) The Collector shall grant to a lessee under sub-section (1) a license in the term of his lease; and when there is no condition in the lease which prohibits sub-letting may, on the application of the lessee, grant a license to any sub-lessee approved by the Collector.
28. Within the limits of any military cantonments, and within such distance from those limits as the 2[Central Government] in any case may prescribe, no license for the manufacture or sale of liquor and no lease of the retail vend or liquor, such as described in section 27, shall be granted unless with the consent of the Commanding Officer.
29. No licensed vendor and no person in the employ of such vendor or acting on his behalf shall sell or deliver any liquor or intoxicating drug to any person apparently under the age of 3[twenty-one years] whether for consumption by such person or by another person and whether for consumption on or off the premises of such vendor.
4[30. No person who is licensed to sell any liquor or intoxicating drug for consumption on his premises shall during the hours in which
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950 and substituted for the words “any person” by East Punjab Act 12 of 1949, section 3 and further sub-section (1) substituted by Haryana Act 20 of 2007.
2. Substituted by the Government of India (Adaptation of Indian Laws) Order 1937.
3. Substituted for the word “eighteen” by East Punjab Act 12 of 1949, section 4 and further substituted by Haryana Act 8 of 2022.
4. Substituted for the old section by ibid, section 5.
5. Substituted by Haryana Act 8 of 2022.
1914: Pb. Act 1] EXCISE 325 8 of 1894 8 of
1878.
such premises are kept open for business, employ or permit to be employed, either with or without remuneration, any man under the age of 7[twenty-one years] or any woman in any part of such premises in which such liquor or intoxicating drug is consumed by the public.]
CHAPTER V DUTIES AND FEES.
31. 1[An excise duty or a countervailing duty, as the case may be,] at such rate or rates as the 2[State] Government shall direct, may be imposed; either generally or for any specified local area, on any excisable article―
(a) imported, exported or trasported in accordance with the provisions of section 16; or
(b) manufactured or cultivated under any license granted under section 20; or
(c) manufactured in any distillery established, or any distillery or brewery licensed under section 21;
Provided as follows:―
(i) duty shall not be so imposed on any article which has been imported into ³[ * * India] and was liable on importation to duty under the 4Indian Tarrif Act, 1894, or the 5Sea Customs Act, 1878;
(ii) 6* ****
Explanation.―Duty may be imposed under this section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the Duty on excisable articles.
1. Substituted for the words “A duty” by the Government of Indian (Adaptation of Indian Laws) Order, 1937.
2. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
3. The words “the Provinces of ” omitted by the Adaptation of Laws (Third Amendment) Order, 1951. The words “the Provinces of India” had been substituted for the words “British India” by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order,
1948.
4. See now the Indian Tarrif Act, 1934, India Code, Volume VII.
5. See now the Customs Act, 1962 (Act 52 of 1962).
6. Proviso (ii) was omitted by the Government of India (Adaptation of Indian Laws) Order,
1937.
7. Substituted by Haryana Act 8 of 2022.
326 EXCISE [1914: Pb. Act 1 Manner in which duty may be levied.
Payment of grant of leases.
Saving for duties being levied at commencement of the Constitution.
varying strengths and quality of such article.
32. Subject to such rules regulating the time, place and manner as the Financial Commissioner may prescribe, such duty shall be levied rateably on the quantity of excisable article imported, exported, transported, collected or manufactured in, or issued from, a distillery, brewery or warehouse:
Provided that duty may be levied―
(a) on intoxicating drugs by an acreage rate levied on the cultivation of the hemp 4* * * * plant, or by a rate charged on the quantity collected;
(b) on spirit or beer manufactured in any distillery extablished, or any distillery or brewery licensed, under this Act, in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the 1[State] Government may prescribe;
(c) on tari, by a tax on each tree from which the tari is drawn:
Provided further that, where payment is made upon issue of an excisable article for sale from a warehouse established or licensed under section 22(a) it shall be made―
(a) if the 1[State] Government by notification so directs, at the rate of duty which was in force at the date of import of that article; or
(b) in the absence of such direction by the 1[State] Government, at the rate of duty which is in force on that article on the date when it is issued from the warehouse
33. Inserted of or in addition to any duty leviable under this Chapter the 1[State] Government may accept payment of a sum in consideration of the lease of any right under section 27.
2[33-A.(1) Until provision to the contrary is made by 3[Parliament], the 1[State] Government may continue to levy any duty
1. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2. S. 33-A was inserted by the Government of India (Adaptation of Indian Laws Order, 1937.
3. Substituted for the words “the Central Legislature” by the Adaptation of Laws (Third Amendment) Order of 1951.
4. The words ‘or coca’ were omitted by Schedule II of India Act, 2 of 1930.
1914: Pb. Act 1] EXCISE 327 4****** which it was lawfully levying immediately before the commencement of the 5[Constitution], under this Chapter as then in force.
(2) The duties to which this section applies are-
(a) any duty on intoxicants which are not excisable articles within the meaning of this Act; and
(b) any duty on an excisable article produced outside India and imported into 1[Haryana] whether across a customs frontier as defined by the Central Government or not.
(3) Nothing in this section shall authorise the levy by the 2[State] Government of any duty which as between goods manufactured or produced in the 3[State] and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the 3[State], discrimates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.]
CHAPTER VI LICENSES, PERMITS AND PASSES.