Amendment status not verified — confirm the current text below against the official source.
Except under the authority and in accordance with the terms and conditions of a license granted in that behalf by the Collector or by the Excise Commissioner- (a) no intoxicant shall be manufactured; (b) no hemp plant (Cannabis sativa L.) shall be cultivated or collected; (c) no liquor shall be bottled for sale; (d) no distillery or brewery shall be constructed or worked; 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 intoxicant other than Zu and Rohi; Provided that nothing in clause (c) shall apply to Zu and Rohi which may lawfully be sold. Establishment or licensing of distilleries, breweries and warehouses. – 15. The Excise Commissioner, with the sanction of the State Government may- (a) establish a distillery in which spirit may be manufactured under a license granted under section 14, on such conditions as the State Government thinks fit to impose; (b) discontinue any distillery so established; (c) license, on such conditions as the State Government thinks fit to impose, the construction and working of a distillery or brewery; (d) establish or license a warehouse wherein any intoxicant may be deposited and kept without payment of duty; and (e) discontinue any warehouse so established. Limit of possession, with exceptions and prohibitions in special cases. -16. (1) No person shall have in his possession any quantity of any intoxicant in excess of such quantity as the State Government may, under section 5 declare to be the limit of sale by retail, except under the authority and in accordance with the terms and conditions of- (i) a license for the manufacture, sale or supply of such articles; or (ii) in the case of intoxicating drugs, a license for the cultivation or collection of the plants from which such drugs were produced; or (iii) a permit granted by the Collector in that behalf. (2) Nothing in sub-section (1) shall apply to- (a) any foreign liquor other than denatured spirit in the possession of any common carrier or warehouseman, as such or; (b) any foreign liquor lawfully procured by, and in the possession of, any person for his own bona fide private consumption and not for sale. (3) Notwithstanding anything contained in sub-section (1) and (2), the State Government may, by notification, prohibit, the possession by any person or class of persons, either throughout the whole of the territories to which this Act applies, or in any local area, place or class of places comprised therein, of any intoxicant either absolutely or subject to such conditions as it may prescribe. Prohibition of sale without license and the exceptions to such prohibition. – 17. (1) No intoxicant shall be sold except under he authority and in accordance with the terms and conditions of a license granted by the Collector or the Excise Commissioner in that behalf. Provided as follows: - a license for sale in more than one district shall be granted only by the Excise Commissioner or by a Collector specially authorized by the Excise Commissioner in this behalf, with prior approval of the State Government. on such conditions as may be determined by the State Government, a license for sale granted under the Excise law in force in another State may be deemed to be a license granted under this Act; a person licensed to cultivate or collect plant from which an intoxicating drug is produced, may sell without a license those portions of the plant from which the intoxicating drug is manufactured or produced to any person licensed under his Act to deal in the same, or to any officer whom the Excise Commissioner may prescribed; nothing in this section applied to the sale of any foreign liquor lawfully procured of any person for his private use and sold by him or on his behalf or on behalf of his representative in interest upon his quitting a station or after his decease; use tari for purpose of making bread. (2) Any Club which has transaction with its members in respect of foreign liquor, shall be deemed to be conducting retail sales and shall be required to take out a license under this Act on payment of such fees and subject to such restrictions and on such conditions as the State Government may prescribe. Exclusive privilege of manufacture and supply. – 18. The State Government may grant to any person on such conditions and for such period as it may think fit, the exclusive privilege of manufacturing or of supplying to licensed vendors or of manufacturing and supplying to the licensed vendors any country liquor or intoxicating drug within any specified local areas. No grantee of any exclusive privilege under his section shall exercise the same until he has received a license in that behalf from the Excise Commissioner. Manufacture and sale in cantonments.- 19. Within the limits of any military cantonment, no license for manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding Officer. CHPATER V DUTIES AND FEES Duty on excisable articles. – 20. An excise duty or a countervailing duty, as the case may be, at such rate or rates as the State Government may direct, may be imposed, either generally or for any specified local area, on any excisable article- imported; or exported; or transported; or manufactured, cultivated or collected under any license granted under section 14; or manufactured in any brewery or distillery licensed or established under section 15; Provided as follows: - (1) Duty shall not be so imposed on any article which has been imported in to India and liable on such importation to the payment of duty under the Indian Tariff Act, 1934 (XXXII of 1934) or the Custom Act, 1952 (52 of 1962). Explanation: - Duty may be imposed under his section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the varying strength and quality of such article. Method of levy of duty.- 21. Subject to such rules regulating the time, place and manner, as the State Government may prescribe, any duty imposed under section 20 may be levied as follows: - (a) in the case of excisable articles imported- (i) either in the territories to which this Act applies or in the State or territory from which the article is imported; or (ii) upon issue for sale from a warehouse established or licensed under section 15, clause (d); (b) in the case of excisable articles exported, in the territories to which this Act applies or in the State or territory to which the article is exported; (c) in the case of excisable articles transported- (i) in the district from which the excisable article is transported; or (ii) upon issue for sale from a warehouse established under section 15, clause (b); (d) in the case of intoxicating drugs – (i) as a rate assessed on the area covered by a license granted under the provisions of section 14, clause (b), or on the quantity or outturn of the crop cultivated or collected under such license; or (ii) as a rate charged upon the quantity produced or manufactured under a license granted under the provisions of section 14, clause (a), or issued from warehouse established or licensed under section 15, clause (d); (e) in the case of spirit or beer manufactured in any distillery or brewery established or licensed under section 15- (i) as a rate charged upon the quantity produced in or issued from the distillery or brewery as the cased may be, or issued from a warehouse established or licensed under section 15, clause (d), or (ii) as a rate charged in accordance with such scale or equivalents calculated on the quantity of materials used or by the degree of attenuation of the wash of wort, as the case may be, as the State Government may prescribed: Provided that, where payment is made upon issue of an excisable article for sale from a warehouse established or licensed under section 15, clause (d), it shall be at the rate of duty in force in respect of such article on the date of issue from such warehouse: Payment for grant of exclusive privilege.- 22. Instead of or in addition to any duty leviable under this Chapter, the State Government may accept payment of a sum in consideration of the grant of any exclusive privilege under section 18.