Amendment status not verified — confirm the current text below against the official source.
Surrender of licences.— (i) Any holder of a licence granted under this Act to sell an intoxicant may surrender his licence on the expiration of one month‟s notice in writing given by him to the Collector of his intention to surrender the same, and on payment of the fee payable for the licence for the remainder of the period for which it would have been current put for such surrender: Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a licence he may remit to the holder thereof the sum so payable on surrender or any portion thereof. (2) Sub-section (1) shall not apply in the case of any licence granted under Section 18. 25 Explanation.— The words “holders of licence”, as used in this section include a person whose tender or bid for a licence has been accepted, although he may not actually have received the licence. 33-A. Omitted. CHAPTER VII OFFENCES AND PENALTY 34 Penalty for unlawful manufacture, transport, possession, sale etc.— (i) Whoever, in contravention of any provision of this Act, or of any rule, notification or order made or issued thereunder, or of any condition of a licence, permit or pass granted under this Act,— (a) manufactures, transports, imports, exports. collects of possesses any intoxicant; (b) save in the cases provided for in Section 38, sell any intoxicant; of (c) cultivates bhang; or (d) taps any toddy production tree/or draws toddy therefrom; or (e) constructs, or works any distillery brewery or vintnery; or (f) uses, keeps or has in his possession any material, still utensil, implement or apparatus, whatsoever for the purpose of manufacturing any intoxicant other than toddy; or (g) removes any intoxicant from any distillery, brewery, vintnery or warehouse licensed, established or contained, under this Act; (h) Bottles any liquor; shall subject to the provisions of sub-section (2), be punishable for every such offence with imprisonment for a term which may extend to one year and fine which shall not be less than five hundred rupees but which may extend to five thousand rupees: Provided that when any person is convicted under this Section of any offence for a second or subsequent time he shall be punishable for every such offence with imprisonment for a term which shall not be less than two months 26 but which may extend to twenty four months and fine which shall not be less than two thousand rupees but which may extend to ten thousand rupees. (2) Notwithstanding anything contained in sub-section (1), if a person is convicted for an offence covered by clause (a) or clause (b) of sub -section (1) and the quantit1 of the intoxicant being liquor found at the time or in the course of detection of the offence exceeds fifty bulk liter, he shall be punishable with imprisonment for a term which shall not be less than one year hut which may extend to three years and with fine which shall not be less than twenty five thousand rupees but may extend to one lac rupees: Provided that when any person is convicted under this section for an offence for second or subsequent time, he shall be punishable for every such offence with imprisonment for a term which shall not be less than two years but which may extend to five years and with fine which shall not be less than fifty thousand rupees but may extend to two lac rupees. (3) When an offence covered by clause (a) or clause (b) of sub -section (1) if committed and the quantity of liquor found at the time or in the course of detection of such offence exceeds fifty bulk litres, all intoxicants, articles implements, utensils, materials, conveyance etc. in respect of or by means of which the offence is committed, shall he liable to be seized and confiscated. If such an offence is committed by or on behalf of a person who holds a l icence under the Act for manufacturing or stocking or storing liquor for sale on which duty at the prescribed rate has not been paid then notwithstanding anything contained in Section 31 the licence granted to thin shall be cancelled in case he is convicted for the offence as aforesaid. (4) The seizure or confiscation of the intoxicants, articles, implements, utensils, materials and conveyance and the cancellation of licence as provided under sub-section (2) above shall be in addition and without prejudice to any other action that may be taken under any provisions of the Act or rules made thereunder. 35 Penalty for altering or attempting to alter any 2[denatured spirit or denatured spirituous preparation.—Whoever— (a) alters or attempts to alter any denatured spirit or denatured spirituous preparation with the intention that such spirit may be used for human consumption, whether as a beverage or internally as a medicine, or in any other way whatsoever, by any method whatsoever; or (b) has in his possession any spirit in respect of which he knows or has reason to believe that any such alteration or attempt has been made with the intention specified in clause (a), shall be punishable with 27 imprisonment for a term which shall not be less than one month but which may extend to two years and also with fine which shall not be less than one thousand rupees hut which may extend to four thousand rupees; or (c) mixes denatured spirit or such altered denatured spirit or denatured spirituous preparation with potable spirit; shall be punishable with imprisonment for a term which shall not be less than one month but which may extend to two years and also with fine which shall not be less than one thousand rupees but which may extend to four thousand rupees: Provided that when any person is convicted under this section for a second offence or subsequent offence he shall be punishable for such offence with imprisonment for a term which shall not be less than six months hut which may extend to six years and with fine which shall not be less than one thousand five hundred rupees but which may extend to six thousand rupees. Explanation.— In this section “denatured spirituous preparation” means any preparation made with denatured spirit and includes liquors, french polish, varnish and thinners prepared out of such spirituous preparation.