(1) The 1[State] Government may empower any excise officer to grant bail, notwithstanding that such officer is not empowered under section 46.
(2) When a person is arrested under this Act, otherwise than on warrant, by a person or officer who is not empowered to grant bail, he shall be produced before of forwarded to―
(a) the nearest excise officer empowered to grant bail, or
(b) the nearest officer in charge of a police station, whoever is nearer.
(3) Whenever any person arrested under this Act, otherwise than or a warrant, is prepared to give bail, and is arrested by, or produced in accordance with sub-section (2) before an officer empowered to grant bail, he shall be released upon bail, or, at the discretion of the officer releasing him, on his own bond.
Certain things liable to be seized.
Security for appearance in case of arrest without warrant.
1. Substituted by Adaptation of Laws Order, 1950.
353 EXCISE [1914: Pb. Act 1 Cognizance of offences.
Presumption as to commission of offence in certain cases.
6[(4) The provision of sections 441 to 446 and 449 of the Code of Criminal Procedure, 1973 (Act 2 of 1974), shall apply so far as may be, in every case in which bail is accepted or a bond taken under this section.]
74. 2[Repealed]
75.(1) No 3[Judicial Magistrate] shall take cognizance of an offence punishable―
(a) under section 61 or section 66 on his own knowledge or suspicion or on the complaint or report of an excise officer, or
(b) under section 62, 4[section 63, section 63-A,] section 64, section 65, section 68 or section 70, except on the complaint or report of the Collector or an excise officer authorized by him in that behalf:
5[Provided that no police officer or constable discharging the functions of an excise officer, shall file a complaint or make the report, set out in clause (a) in regard to the offences of collection, possession and sale of liquor, committed on the premises of a licensed vend, unless authorised to do so, by the Financial Commissioner.]
(2) Except with the special sanction of the State Government no 3[Judicial Magestrate] shall take cognizance of any offence punishable under this Act, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.
76. Whenever any person is found in possession of -
(a) any still, utensil, implement or apparatus whatsoever or any part or parts thereof, such as are ordinarily used for the manufacture of any 1[intoxicant] other than tari;
1. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937.
2. Section 74 relating to “enchanced punishment after previous conviction” repealed by Punjab Act 2 of 1925, section 3.
3. Substituted for the word “magistrate” by Punjab Act 25 of 1964.
4. Substituted by Haryana Act 10 of 1976.
5. Added by Haryana Act 8 of 1987.
6. Substituted by Haryana Act 5 of 2003.
1914: Pb. Act 1] EXCISE 354
(b) any materials which have undergone any process towards the manufacture of an 1[intoxicant] of from which an 1[intoxicant] has been manufactured;
it shall be presumed, until the contrary is proved, that his possession was in contravention of the provisions of this Act.
3[76-A. In prosecutions under section 63, it shall be presumed without futher evidence, until the contrary is proved, that the accused person has committed an offence under that section in respect of any denatured spirit which has been or attempted to be rendered fit for human consumption.]
77. The holder of a licence, permit, or pass under this Act as well as the actual offender, shall be liable to punishment, for any offence punishable under section 61, section 62, 4[section 63, section 63-A], section 64 or section 65; committed by any person in his employ or acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence
Provided that no person other than the actual offender shall be punished with imprisonment except in default of payment of fine.
78.(1) Whenever an offence punishable under this act has been committed;
(a) every 1[intoxicant] 2[or excise bottle] in respect of swhich such offence has been committed, 2[together with the contents of such bottle, if any];
(b) every still, utensil, implement or apparatus and all materials in respect of or by means of which such offence has been committed;
(c) every 1[intoxicant] 2[or excise bottle] lawfully imported, transported, manufactured, had in possession or sold along with, or in addition to, any 1[intoxicant] 2[or excise bottle] liable to confiscation under clause (a);
Presumption as to commission of offence in prosecutions under section 63.
Liability of employer for offence committed by employee or agent.
Confiscation of article in respect of which offence committed.
1. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937.
2. Inserted by Punjab Act 1 of 1940, section 4.
3. Added by East Punjab Act 9 of 1948, section 8.
4. Substituted by Haryana Act 10 of 1976.
355 EXCISE [1914: Pb. Act 1
(d) every receptacle, package and covering in which any 1[intoxicant] 2[or excise bottle], materials, still, utensil, implement or apparatus as aforesaid is of are found together with the other contents (if any of such receptacle or package; and
(e) every animal, 3[cart, vehicle, vessel, raft or other conveyance except public undertaking vehicles used] in carrying such receptacle, package, covering or articles as aforesaid;
shall be liable to confiscation:
3[Provided that when it is proved that the receptacles vehicles, animals or other articles specified in clauses (d) and (e) except public undertaking vehicles are not the property of offenders, they shall not be liable to confiscation if the owner thereof establishes that he exercised due diligence to make sure that such offence was not committed.
Explanation.― “Public undertaking vehicles” means any vehicle owned/run by-
(i) the Central Government or a State Government;
(ii) any municipality or any corporation or company owned or controlled by the Central Government o one or more State Governments, or by the Central Government and one or more State Governments, for the purposes of providing transport and goods services.]
(2) When in the trial of any offence punishable under this Act the magistrate decides that anything is liable to confiscation under subsection (1), he may order confiscation :
Provided that in lieu of ordering confiscation he may give the owner of the thing liable to be confiscated an option to pay such fine as the magistrate thinks fit.
4[(3) When an offence under clause (aaa) of sub-section (1) of section 61 is committed under this Act and the Collector decides that
1. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws), Order, 1937.
2. Inserted by Punjab Act I of 1940, section 4.
3. Substituted by Haryana Act 19 of 2002.
4. Added by ibid.
1914: Pb. Act 1] EXCISE 356 anything is liable to confiscation under sub-section (1), he may order confiscation:
Provided that in lieu of ordering confiscation under clause
(e) of sub-section (1) the Collector may give the owner of the thing liable to be confiscated and option to pay such penalty as the Collector imposes under section 61 of this Act.]
79. When there is reason to believe that an offence under this Act has been committed, but the offender is not known or cannot be found and when any thing or animal liable to confiscation under this Act and not in the possession of any person cannot be satisfactorily accounted for, the case shall be inquired into and determined by the Collector, who may order confiscation:
Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person (if any) claiming any right thereto; and the evidence (if any) which he produces in support of the claim:
Provided further, that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that the sale of the thing of animal in question would be for the benefit of its owner, the Collector may at any time direct it to be sold; and the provisions of this section shall, so far as may be, apply to the net proceeds of such sale.
80.(1) The Collector may accept from any person who is reasonably suspected of having committed an offence punishable under section 62, section 65 or section 68 of this Act a sum of money by way of composition for such offence; and on the payment of such sum of money to the Collector the accused person is in custody shall be discharged and no futher proceedings shall be taken against him in respect of such offence.
(2) The cancellation or suspension of any licence, permit or pass under section 36 (a), (b), or (c) of this Act may be foregone or revoked by and at the sole discretion of the authority having power to cancel or suspend it on payment by the holder of such license, permit or pass of such penalty as such authority may fix.
(3) Where any 1[intoxicant] has been seized under the Further provisions for confiscation.
Power of excise officers to compound offences.
1. Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937.
357 EXCISE [1914: Pb. Act 1 Summary trial.
Savings.
Validation.
provision of the Act, the Collector may, in his discretion, at any time before a Magistrate has passed an order under section 78, sub-section
(2), release it on receiving payment of the value therof.
2[* * * * * * *] 3[80-A. * * * * * *] 1[81. All offences punishable under this Act upto a maximum period of two years, shall be tried summarily, under the Code of Criminal Procedure, 1973.]
4[82. Notwithstanding the omission of sections 61-A, 61B and sub-section (4) of section 80 of this Act which were omitted by the Punjab Excise (Haryana Amendment) Act, 2002 (Haryana Act 19 of 2002), such omission shall not affect any investigation, legal proceedings or remedy in respect of any right, privilege, obligation.
liability, penalty, forefeiture or punishment and such investigation, legal proceedings or remedy may be instituted, continued or enforced, and any such penalty, forefeiture or punishment may be imposed as of sections 61-A, 61B and sub-section (4) of section 80 had not been omitted.]
5[ All orders made, actions taken and acts done under the Haryana Government, Excise and Taxation Department, notification No.7/X-1/P.A. 1/1914/S.59/2017, dated the 29th March, 2017, issued in exercise of the powers conferred by section 59 of the Punjab Excise Act, 1914 (Punjab Act 1 of 1914) shall be deemed to be and always deemed to have been validly made, taken and done as if the said notification had been issued under section 58 of the said Act and accordingly-
(i) all orders made, actions taken and acts done by the Government or by any Officer of the Government shall, for all purposes, be deemed to be, and always deemed to have been made, taken and done in accordance with law and shall not be called in question before any court of law;
(ii) no suit or other proceedings shall be maintained or continued in any court or before any authority.]
1. Added by Haryana Act 2 of 1996.
2. Added by Haryana Act 19 of 1997 and omitted by Haryana Act 5 of 1998 and further Added by Haryana Act 4 of 2001 and further omitted by Haryana Act 19 of 2002.
3. Inserted by Haryana Act 20 of 1998 and further substituted by Haryana Act 2 of 1999, by Haryana Act 4 of 2001 and further omitted by Haryana Act 19 of 2002.
4. Added by Haryana Act 5 of 2003.
5. Validated by Haryana Act 19 of 2019.
1914: Pb. Act 1] EXCISE 358
SCHEDULE [I]1 (See section 2) Enactments repealed Year Number Short title Extent of repeal
1863...
XVI Acts of the Governor General in Council The Whole The Excise (Spirits) Acts, 1863 1894… VIII The Indian Tariff Act, 1894 Section 6 1896… XII The Excise Act, 1896.
The Whole 1906… VII The Excise (Amendment) Act, 1906 The whole 2[SCHEDULE] Bond to abstain from the commission of offences under the Punjab Excise Act, 1914 (See section 69-A) Whereas I (name)………………………………,son of (name)…………………….caste ……………………………,inhabitant of (place)…………………….. district………………….., have been called upon to execute a bond to abstain from the commission of offences under section 61, 63 and 69 of the Punjab Excise Act, I of 1914 for the term of …………………………(time), I hereby bind myself not to commit any such offence during the said term, and, in case of my making default therein, I hereby bind myself to forfeit to the 3[State] Government the sum or rupees― Dated this day of 19 (Signature) (Where a bond with sureties is to be executed, add).
We do hereby declare ourselves sureties for the above- named _________________that he will abstain from the commission of offences under sections 61, 63 and 69 of the Punjab Excise Act, 1914, during the said term and in case of his making default therein, we bind ourselves jointly and severally, to forfeit to the 3[State] Government the sum of rupees_________________.
Dated this day of 19 (Signature)
1. The Existing Schedule renumbered as Schedule I by East Punjab Act 9 of 1948, section 9.
2. Schedule II added by ibid, section 9.
3. Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.