The Andhra Pradesh Excise Act, 1968.
andhra-pradesh · 1968
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Substituted by the Act No
- S. 2Substituted by the Act No
- S. 3New section substituted by the Act No
- S. 4Inserted by the Act No
- S. 5New section inserted by the Act No
- S. 6Substituted by the Act No
- S. 7Substituted by the Act No
- S. 8Section 8 allows the Commissioner, Collector, or Excise Superintendent to delegate powers and functions to subordinate officers, subject to prescribed restrictions and conditions.
- S. 9Section 9 regulates the import of intoxicants in Andhra Pradesh, requiring permits and duties, with exceptions and cancellation rights.
- S. 10Section 10 regulates the export of intoxicants in Andhra Pradesh, requiring permits and payment of duties.
- S. 11Section 11 regulates the transport of intoxicants within and outside Andhra Pradesh, requiring permits for specified quantities.
- S. 12Section 12 authorizes Assistant Prohibition and Excise Superintendents to issue permits for transporting intoxicants, specifying conditions and limits.
- S. 13Manufacture, etc
- S. 14Section 14 limits possession of intoxicants to government-prescribed quantities, requiring licenses or permits for excess.
- S. 15Section 15 prohibits the sale or purchase of intoxicants without a license, with specific exceptions and licensing authorities.
- S. 16Section 16 authorizes the Commissioner to establish, continue, or license distilleries and warehouses for spirit and intoxicant storage, subject to government approval.
- S. 17Grant of exclusive privilege of manufacture, etc
- S. 18Section 18 mandates licensees to maintain specified measuring instruments and comply with excise officers' requests for intoxicant measurement and testing.
- S. 19Section 19 prohibits licensed intoxicant sellers from employing children or those with contagious diseases on their premises.
- S. 20The section allows the District Magistrate to close shops selling intoxicants to maintain public peace.
- S. 21Section 21 allows the government to levy excise and countervailing duties on manufactured goods within and imported into Andhra Pradesh.
- S. 22Section 22 outlines various modes for levying excise duties on alcohol and other excisable articles in Andhra Pradesh.
- S. 23Payment for exclusive privilege 23
- S. 24Owner or other person in possession of excise trees to give intimation of unwillingness to tap excise trees, etc
- S. 25Section 25 allows duty recovery from persons who tap excise trees without a license, first from the tapper, then from the land's occupier, and finally from the tree owner.
- S. 26Section 26 specifies the rent for excise trees, capped at 50% of duty, to be paid by duty payer to tree owner.
- S. 27Section 27 prohibits cutting down or destroying excise trees without government-approved permission and fees.
- S. 28Form and conditions of licence, etc
- S. 29Section 29 allows excise authorities to require licensees to provide security and sign a counterpart agreement for their license terms.
- S. 30Section 30 states that technical defects in licenses do not invalidate them, and the Commissioner's decision on such issues is final.
- S. 31Power to cancel or suspend licence, etc
- S. 32Section 32 allows the authority to withdraw excise licenses with 30 days notice, refunding proportionate fees and deposits after deduction of dues.
- S. 33Section 33 allows licence holders to surrender their licences with a month's notice, but no refund for unexpired fees.
- S. 34Penalties for illegal import,export etc
- S. 35Section penalizes rendering denatured spirit fit for consumption with up to five years imprisonment and fine.
- S. 36Penalty for misconduct of licensees, etc
- S. 37Penalty for adulteration, etc
- S. 38Section penalizes chemists for allowing non-medicinal intoxicants to be consumed on their premises and consumers of such intoxicants.
- S. 39Section 39 of the Andhra Pradesh Excise Act, 1968, deems intoxicants manufactured, sold, or possessed on behalf of another person as belonging to that person, while also penalizing false statements to excise officers.
- S. 40Penalty for cutting down or destroying excise trees 40
- S. 41Section 41 imposes up to six months' imprisonment and a fine of up to ₹5,000 for violations not specifically covered by the Andhra Pradesh Excise Act, 1968.
- S. 42Section 42 presumes the accused committed an offense if they can't satisfactorily account for certain intoxicants or related materials.
- S. 43Section 43 makes the licensee criminally liable for offenses committed by employees and for permitting premises to be used for offenses.
- S. 44Section 44 doubles the punishment for repeat offenders previously convicted under specified sections.
- S. 45Section 45 of the Andhra Pradesh Excise Act, 1968, mandates confiscation of items used in or related to offenses under the Act.
- S. 46—
- S. 46ASection 46A mandates that a notice and opportunity for representation must precede any confiscation order under Section 46.
- S. 46BSection 46B allows confiscation of untraced property or goods in absence of the offender after one month.
- S. 46CSection 46C allows aggrieved parties to appeal against orders from certain officials to higher authorities within sixty days.
- S. 46DOrder of confiscation not to interfere with other -punishments
- S. 46EBar of jurisdiction - Central Act 2 of 1974
- S. 46FSection 46F of the Andhra Pradesh Excise Act, 1968, mandates that confiscated property vests in the government once a final confiscation order is issued.
- S. 47Section 47 allows the Collector or empowered officer to accept fines for certain liquor offenses in lieu of penalties or seizure.
- S. 48Section penalizes officers for delaying forwarding arrested persons to police, imposing fines up to ₹200.
- S. 49Section penalizes Andhra Pradesh excise officers for refusing duty without lawful excuse, imposing imprisonment or fine.
- S. 50Section 50 penalizes officers or persons aiding escapes or offenses against the Andhra Pradesh Excise Act, with imprisonment up to one year.
- S. 51Section 51 mandates landholders and local officials to report illegal intoxicant manufacturing or cultivation to relevant authorities.
- S. 52Section 52 authorizes excise and police officers to inspect licensed manufacturers and sellers of intoxicants at any time.
- S. 53Section 53 authorizes certain officers to arrest without warrant, seize contraband, and conduct searches to enforce excise laws.
- S. 54Section 54 authorizes a Magistrate to issue warrants for searches and arrests related to specified excise offences.
- S. 55Section 55 authorizes certain officials to search without a warrant if they suspect illegal activities related to excise.
- S. 56Section 56 grants excise officers certain police powers for investigating specified offences and makes all such offences cognizable.
- S. 57Section 57 mandates an excise officer to submit a deemed police report to a magistrate if evidence supports prosecution.
- S. 58Section 58 mandates Prohibition and Excise Officers to report on violations related to excise laws.
- S. 59Section 59 details the application of the Code of Criminal Procedure for arrests, searches, and related procedures under the Andhra Pradesh Excise Act, 1968.
- S. 60Section 60 empowers certain officials to release on bail those arrested under the Andhra Pradesh Excise Act, except for specific non-bailable offences.
- S. 61Section 61 outlines the procedure for prosecuting offenses under the Andhra Pradesh Excise Act and credits fines to the Excise Department.
- S. 62Section 62 allows first-class magistrates to impose penalties exceeding limits set by the Code of Criminal Procedure.
- S. 63Section 63 allows appeals against excise orders to the Deputy Commissioner or Commissioner within specified timeframes.
- S. 64Section 64 allows the government to review and modify excise decisions, orders, or proceedings if found incorrect or improper, ensuring due process.
- S. 65Section 65 allows recovery of excise revenue, losses, and costs from defaulters as if they were land revenue arrears.
- S. 66Section 66 allows the government to seize and sell defaulter's property to recover unpaid excise revenue.
- S. 67Section 67 allows lessees to recover dues from sub-tenants as if they were rent arrears, except through civil suit.
- S. 68Section 68 of the Andhra Pradesh Excise Act, 1968 allows the government to exempt or reduce excise duty on liquor for military use or for medicinal, scientific, or industrial purposes.
- S. 69Section 69 protects government and authorized officers from lawsuits for actions taken in good faith under the Andhra Pradesh Excise Act, 1968.
- S. 70Section 70 limits suits against the government or excise officers to six months from the complained act under the Andhra Pradesh Excise Act, 1968.
- S. 71Section 71 makes companies and responsible individuals liable for offences under the Andhra Pradesh Excise Act, 1968, with exceptions for due diligence.
- S. 72Section 72 grants the government authority to create rules for implementing the Andhra Pradesh Excise Act, 1968, including duties of excise officers and regulations on intoxicants.
- S. 73Section 73 repeals previous abkari and intoxicating drugs acts in Andhra Pradesh while preserving certain excise duty rights.