Section 24

Amendment status not verified — confirm the current text below against the official source.

(1) Until provision to contrary is made by the Parliament the State Government may levy duty – (a) on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable article within the meaning of this Act; (b) on an excisable article produced outside India and imported into the territories to which this Act applies whether across a custom frontier as defined by the Central Government or not. (3) Nothing in this section shall authorize the levy by the State Government of any duty which, as between goods manufactured or produced in the 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 State discriminates between goods manufactured or produced in another locality. CHAPTER VI LICENSES, PERMITS AND PASSES Existing licenses, etc.- 24. Every license, permit or pass granted under any section of the Eastern Bengal and Assam Act of 1910 (1 of 1910) and in force at the commencement of this Act, shall be deemed to have been granted under the corresponding section of this Act, and shall (unless previously cancelled, suspended or surrender under this Chapter) remain in force for the period for which it was granted. Form and conditions of licenses, etc.- 25. Every license, permit or pass granted under this Act – (a) shall be granted – (i) on payment of such fees, if any, (ii) for such period, and (iii) subject to such restrictions and on such conditions and – (b) shall be in such form and contain such particulars, as the Excise Commissioner subject to any rules made under section 36, sub-section (2) clause (g), may direct either generally or in any particular instance in this behalf; Provided that no fee shall be charged for any permit granted under section 16 for the possession of an intoxicant for bonafide private consumption or use. Counter agreement and security. – 26. Every person taking out a license under this Act may be required to execute a counterpart agreement in conformity with the tenor of his license, and to give such security, by way of deposit or otherwise, for the performance of his agreement as the authority granting the license may require. Technical defects, irregularities and omissions.- 27. (1) No license granted under this Act shall be deemed to be valid by reason merely of any technical defect, irregularity or omission in the license, or any proceedings taken prior to the grant thereof. (2) The decision of the Excise Commissioner what it is a technical defect, irregularity or omission shall be final. Ascertainment of local opinion. – 28. Before licenses are granted in any year of the retail sale of any intoxicant the Collector shall take such measures, in accordance with rules to be made by the State Government in this behalf, as may best enable him to ascertain local public opinion in regard to the licensing and location of shops. Cancellation, suspension of licenses, etc. in certain cases.- 29. (1) Subject to such restrictions as the Stat Government may prescribe, the authority who granted any license, permit or pass under this Act may cancel or suspend the same: - (a) if any duty or fee payable by the holder thereof be not duly paid; or (b) in the event of any breach by the holder thereof or by his servants, or by any one acting on his behalf, with his express or implied permission, of any of the terms or conditions of such license, permit or pass; or (c) if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offence punishable under the Dangerous Drugs Act, 1930 (II of 1930) or under section 482 to 489 of the Indian Penal Code; or (d) if the holder thereof is punished for any offence referred to in clause 8 of section 167 of the Customs Act, 1962; or (e) at will, if the conditions of the license, permit or pass provided for such cancellation or suspension. (2) When a license, permit or pass held by any person is cancelled under clauses (a), (b), (c) or d of sub-section (1), the authority aforesaid if subordinate to, or subject to the control of , the Deputy Commissioner, may, with the sanction of the Deputy Commissioner, or, if himself the Deputy Commissioner, with the sanction of the Excise Commissioner, cancel any other license, permit or pass granted to such person within the same district under this Act or under any other law for the time being in force relating to Excise revenue or under the Opium Act,1878, and the Excise Commissioner may cancel any such license, permit or pass granted to such person in any district top which this Act applies. (3) The holder of a license, permit or pass shall not be entitle to any compensation for the cancellation nor suspension of his license, permit or pass under this Section or to the refund of any fee paid or deposit made in respect thereof; Provided that in case of hardship the Excise Commissioner may grant such payment of compensation or refund of fee or deposit as he may think fit. (4)Any person affected by any order under this section shall have a right of appeal [to the State Government or any officer prescribed in this behalf by rule made under this Act. Cancellation of licenses in other cases. -30. (1) Whenever the authority stated in section 29 considers that a license should be cancelled otherwise than under the provisions of that section, he shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days and may cancel the license either- (a) on the expiration of fifteen days’ notice in writing of intention to do so; or (b) forthwith without notice. (2) If any license be cancelled under clause (b) of sub-section (1), the aforesaid authority shall, in addition to remitting such sum as aforesaid, pay to the license such further sum by way of compensation a as the Excise Commissioner may direct. (3) When a license is cancelled under this section, any fee paid in advance or deposit made by the license in respect thereof shall be refunded to him, less the amount, if any, due to Government. Surrender of license.-31. Any holder of a license granted under the Act to sell an intoxicant may surrender his license 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 license for the whole period for which it would have been current but for such surrender; Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a license, he may remit to the holder thereof the sum so payable on surrender and any fee paid in advance or any portion of such sum or fee; Provided also that nothing in this section shall apply in the case of a license held by the grantee of an exclusive privilege under section 18. Explanation:- In this section and in section 34, the w3ords “holder of a license” include a person whose bid, tender, or application for a license has been accepted by the Excise Officer empowered to grant such license, although such person may not in fact have received the license. No right to renewal.-32. No person to whom a license has been granted under this Act shall have any claim to the renewal of such license, or, save as is provided in section 30, any claim to compensation on the determination thereof. CHAPTER VII GENERAL PROVISIONS Measure, weights and instruments. -33. Every person who manufactures or sells any intoxicant under a license granted under this Act- (a) shall supply himself with such measures, weights and instruments as the State government may prescribed, and shall keep the same in good condition; and (b) on the requisition of any Excise Officer duly empowered in that behalf, shall at any time measure, weight or test any intoxicant in his possession in such manner as such officer may require. Departmental management and resale. 35. If any person to whom an exclusive privilege has been granted under section 18, or any holder of a license granted under this Act makes default in payment of any sum payable in respect of such privilege or license or in complying with any other condition thereof, the collector may take such privilege or the grant expressed in such license under management, or may re-sell such privilege or grant at the risk and loss of the defaulter. Recovery of dues. -35. All Excise revenue, including any loss that may when, in consequence of default, a privilege or grant has been taken under management or re-sold by the Collector under section 34, and all amounts due to the State Government by any person on account of any contract relating to the Excise revenue, may be recovered from the person primarily liable to pay the same or from his surety (if any) by distress and sale of his movable property, or in the manner provided for the recovery of public demands by any for the time being in force. Power of state-Government to make rules.-36. (1) The State government may make rules for the purpose of carrying out the provisions of this Act or any law for time being in force relating to the Excise revenue. (2) In particular and without prejudice to the generality of the foregoing revisions, the State Government may make rules- (a) Prescribing the powers, duties, subordination and control of officers of the Excise Department; (b) Regulating appeals and revisions and in particular- (i) declaring the casers in which appeals shall lie under sub-section (3) of section 8; (ii) prescribing the time and manner for presenting appeals, and the procedure for dealing with appeals under sub-section (2) and under sub-section (3) of section 8; and (iii) declaring, in case not provided for by the Act, the Excise officers or classes of officers who shall for the purposes of sub-section (3) of section 8, be subordinate to, or subject to the control ;of, the several authorities specified in that sub-section; (c) Regulating the import, export, transport or possession of any intoxicant; (d) Regulating the manufacture, supply, storage or sale of any intoxicant; and in particular regulating- (i) the erection, inspection, supervision, management and control of any place for the manufacture, supply, storage, or sale of any such article; and the fittings, implements and apparatus to be maintained therein; (ii) the cultivation of the hemp plant (Connabis sativa L.), the collection of the spontaneous growth of such plant, and the preparation of any intoxicating drug from such growth; (iii) the bottling of liquor for sale; (e) Regulating the deposit of intoxicant in ware-houses and the removal of such articles from ware-house, distilleries or breweries; (f) Regulating the periods which and the persons to whom licenses for the sale of any intoxicant may be granted and providing for the selection of sites at which shops may be opened; (g) Prescribing the procedure to be followed and the matters to be ascertained before any license for such sale is granted in any local area; (h) Prescribing in the case of any intoxicant the manner in which the duty on such article shall be levied; (i) Prescribing the scale of fees or the manner fixing the fees payable in respect of any privilege, of license, permit or pass or in respect of the storing of any intoxicant; (j) Prescribing the time, place and manner of payment of any duty or fee; (k) Prescribing the restriction under and the conditions on which any license, permit or pass may be granted, and in particular providing for- (i) the prohibition of the admixture with any intoxicant of any foreign substance; (ii) the regulation or prohibition of the reduction of liquor by a license manufacturer or licensed vendor from a higher to a lower strength; (iii) the fixing of the strength, price or quality in excess of or below which any intoxicant shall not be supplied, sold, or kept or exposed for sale, the fixing [of the quantity in excess of which denatured spirit shall not be possessed, and the fixing of a standard of quality for any intoxicant; (iv) the regulation or prohibition of the employment by the license-holder of any person or class of persons in or upon his business premises during business hours or [to assist him in his business in any capacity whatsoever; (v) the specification of the persons or classes of persons to whom any intoxicant may or may not be sold; (vi) the prohibition of sale except for cash; (vii)the prevention of drunkenness, intoxication, gambling or disorderly conduct in or near the business premises of the license-holder and of the meeting or remaining of persons of bad character in such premises; (viii)the fixing of the days and hours during which such premises may or may not be kept open, and the closure of persons of bad character in such premises; (ix) the specification of the nature of the premises in which any intoxicant may be sold and the notices to be exposed at such premises; (x) The accounts to be maintained and the returns to be submitted by license- holders; and (xi)Regulating or prohibiting the transfer of licenses; (l) (i) Declaring the process by which spirit manufactured in India shall be denatured; (ii) for causing such spirit to be denatured through the agency or under the supervision of its own officers; (iii) for ascertaining whether such spirit has been denatured; (a) Providing for the destruction or disposal of any intoxicant deemed to be unfit for use; (b) Regulating the disposal of confiscated articles; (c) Providing for the grant of expenses to witnesses; (d) Regulating the power of Excise Officer to summon witness from a distance under the provisions of section 43; and (e) Providing for the grant of compensation to persons improperly arrested and subsequently released by any7 Excise Officer under section 43; and persons charged before a Magistrate with offences under this Act and acquitted. Explanation- Fees may be prescribed under sub-clause (j) at different rates for different classes of exclusive privileges, licenses, permits, passes or storage, and for different areas. (3) Every rules made under this section shall be laid, as soon as may be after it is made, before the Nagaland Legislative Assembly while it is in ,session [for a total period of seven days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the sessions in which it is so laid or the sessions immediately following, the Nagaland Legislative Assembly agree in making any modification in the rule or the Nagaland Legislative Assembly agree that the rule should not be made, the rules shall thereafter have effect only in such modified form or be of no effects as the case, may be, so however, that any such modification or annulment shall be without prejudice to the validity or anything previously done under that rule. CHAPTER VIII PREVENTION, DETECTION AND INVESTIGATION OF OFFENCES Inspection of places of manufacture and sale. – 37. The Excise Commissioner or a Collector or any Excise or Police Officer, not below such rank a the State Government may by notification prescribe, may enter and inspect at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any intoxicant and any place in which any intoxicant is kept for sale by any licensed person and may examine accounts and registers, and examine, test, measure or weigh any measures, weights, testing instruments, materials, stills, utensils, implements, apparatus or intoxicant found in such place. Arrest, seizure and search without warrant. – 38. Subject to such restrictions as the State Government may prescribe, any of the following persons, namely – (1) any officer employed in Excise, Police, Salt, or Customs Departments not below such rank as the State Government may prescribe, (2) within such area as the State Government may, by notification, direct, such officers as may be specified in such notification. (3) any other person duly empowered, and (4) in any public place, any Excise or Police officer, may – (a) arrest without warrant any person found committing an offence punishable under section 53 or section 54; (b) seize, detain and carry away any excisable or other article which he has reason to believe to be liable to confiscation under this Act, or any other law for the time being in force relating to the excise revenue, and any document or to the article which he has reason to believe may furnish evidence of the commission of an offence punishable under this Act or under the Indian Opium Act, 1878, (1 of 1878) or under the Dangerous Drugs Act, 1930, (11 of 1930), and (c) detain and search any person upon whom and any vessel, raft, vehicle, animal, package, receptacle, or covering in or upon which he may have reasonable cause to suspect any such article to be. Issue of warrants.- 39. A Collector or Magistrate having reason to believe that an offence publishable under section 53, 54, 55, 56, 57 or 61 has been or is likely to be committed may – (a) issue his warrant for the search of any place in which he has reason to believe that any intoxicant, still, utensil, implement, apparatus or materials, in respect of which such offence has been or is likely to be committed, are kept or concealed, and (b) issue his warrant for the arrest of any person whom he has reason to believe to have been or to be likely to be engaged in the commission of any such offence. Search and arrest in presence of Collector or Magistrate. – 40. (1) A Collector or Magistrate may at any time search or direct a search to be made in his presence of any place for the search of which he is competent to issue a search warrant under section 39. (2) A Collector or Magistrate may at any time arrest or direct the arrest in his presence of any person for whose arrest he is competent at the time and in the circumstances to issue a warrant under section 39. Search, seizure and arrest following upon entry without warrant, in emergent cases.- 41. Any Excise or Police officer, not below such rank as the State Government may, by notification, prescribe, having reason to believe and having recorded the grounds of his belief that an offence under section 53, 54,55,56, 57 or 61 has been, is being, or is likely to be committed in any place, and that a search warrant cannot be obtained without affording the offender an opportunity of escaping or of concealing evidence of the offence, may at any time by day or night – enter into and search such place; seize and carry away any thing found therein which he has reason to believe to be liable to confiscation under this Act and any document or other article which he had reason to believe may furnish evidence of the commission of an offence punishable under this Act or under the Indian Opium Act, 1878 (1 of 1878) or under the Dangerous Drugs Act, 1930 (11 of 1930); and detain and search and, if he thinks proper, arrest any person found in such a place whom he has reason to believe to have committed any such offence as aforesaid. Power to investigate.- 42. (1) A Collector, may, without the order of a Magistrate, investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of such Collector’s jurisdiction would have power to inquire into or try under the provisions of Chapter XV of the Code of Criminal Procedure, 1898 (V of 1898) relating to the place of inquiry or trial. (2) Any other Excise officer when specially empowered in this behalf by the State Government in respect of all or any specified class of offences punishable under this Act, may, without the order of a Magistrate, investigate any such offence which the Court having jurisdiction over the local area to which such officer is appointed would be power to inquire into or try under the aforesaid provisions. Powers of investigating officer.- 43. (1) Any Collector or other officer empowered under the provisions of section 42, sub-section (2), having recorded in writing his reason for suspecting the commission of an offence which he is empowered to investigate, may exercise the powers conferred upon a police officer making an investigation or upon an officer-in- charge of police station by sections 160 to 170 of the Code of Criminal Procedure, 1898, (V of 1898) and as regards offences punishable under sections 53,54,55,56,57 and 61 of this Act, the powers conferred upon such Police officers, in respect of cognizable offences by the first clause of sub-section (1) of section 54 and by section 56 of the said Code. (2) Subject to such restrictions as the State Government may prescribe, a Collector or, with the previous permission of the Collector but not otherwise, any other officer specially empowered under section 42 may, without reference to a Magistrate and for reasons to be recorded by him in writing, stop further proceedings against any person concerned or supposed to be concerned in any offence which he has investigated. (3) For the purpose of the provisions of section 166 of the Code of Criminal Procedure, 1898, (V of 1898) the area to which an officer specially empowered under section 52, sub-section (2) is appointed shall be deemed to be a police station, and such officer the officer-in-charge of such station. (4) As soon as an investigation under section 42 has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, when he does not proceed under sub-section (2) or under section 70, shall submit a report, which for the purposes of Section 190 of the Code of Criminal Procedure, 1898, (V of 1898) shall be deemed to be a police report, in such form as the State Government my prescribe to be a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police report. Production of persons arrested or articles seized.- 44. (1) Articles seized and, unless security for their appearance before the Collector be taken, persons arrested under the warrant of a Collector shall be produced before such Collector. (2) Articles seized under the provisions of sections 38 and 41, and persons arrested under the said provisions by persons or officers not empowered to accept bail shall be produced before or forwarded to – (a) the Collector or other officer empowered under section 42 to investigate the case; or (b) an Excise officer empowered under section 49 to accept bail; or (c) an officer-in-charge of the nearest police station, whoever is nearest. (3) When a person arrested is produced before an Excise office empowered under section 49 to accept bail, or before an officer-in-charge of a police station, such officer shall forward such person to, or take security for his appearance before the Collector or other officer empowered under section 42 to investigate the case. (4) When articles seized can not be conveniently conveyed before the officer specified in sub-sections (1) and (2), the person making the seizure shall disposed of them in some place of safety and forthwith report the seizure to such officer. Police custody of article seized.- 45 (1) All officers in-charge of police stations shall take charge of and keep in safe custody, pending the orders of a Collector or other officer empowered under section 42 to investigate the case, all articles seized under this Act which may be delivered to them; and shall allow any Excise officer who may accompany such article to the police station or may be deputed for the purpose by an official superior to affix his seal to such articles and to take samples of and from them. (2) All samples so taken shall also be sealed with the seal of the officer-in-charges of the police station. Report of arrest, seizures and searches.- 46. When any Excise officer below the rank of Collector or the officer-in-charge of a police station makes or receives information of any arrest, seizure or search under this Act, he shall, within twenty four hours thereafter, make a full report of all the particulars of the arrests, seizure or search or of the information received to the Collector, and to the other officer, if any, empowered under section 42, sub- section (2), within the local limits of whose jurisdiction the arrest, seizure or search was made. Procedure in executing warrants and in making arrest and searches.- 47. (1) Save as in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1898 (V of 1898), relating to arrests, searching warrants of arrest and searches, warrants shall apply, so far as may be, to like warrants issued and to arrests and searches made under the provisions of this Act. (2) For the purposes of the aforesaid provisions a Collector shall be deemed to be a Court. (3) Warrants issued by a Collector shall ordinarily be directed to one or more Excise officers. (4) Officers to whom a Collector’s warrant is directed or endorsed, and officers other than Collectors making arrests, searches and seizures under section 38 or section 41 shall for the purpose of the aforesaid provisions of the Code of Criminal Procedure, 1898 (V of 1898), be deemed to be police officers. Maximum period of detention.- 48. No person arrested under the provisions of this Act shall be detained in custody for a longer period than under all the circumstances of the case is reasonable, and such period shall not exceed twenty four hours, exclusive of the times necessary for the journey from the place of arrest to the place where a Collector or other officer empowered under section 42 to investigate the case may be, and thence to the Court of a Magistrate having jurisdiction to inquire into or try the case. Bail.- 49. (1) When a Collector issues a warrant for the arrest of any person under his Act, he shall in every such case direct in the manner provided in section 76 of the Code of Criminal Procedure, 1898 (V of 1898), that such person shall be released from custody on bail or, if the Collector thinks fit, on his own bond. (2) When any person is arrested, otherwise than under a warrant, under this Act and is prepared to give bail, he shall released on bail, or, at the discretion of the officer releasing him, on his own bond. (3) All Excise officers, not below such rank as the State Government may prescribe, shall empowered to accept bail. (4) If the arrest be made, otherwise than under a warrant, by a person or officer not empowered to accept bail and the person arrested is prepared to give bail, the officer or person making the arrest shall, for the purpose, take the person arrested to- the nearest Excise officer empowered to accept bail, or the nearest officer-in-charge of a police station, whoever is nearer. (5) Bonds taken under this section from persons arrested otherwise than under warrant shall bind such persons to appear before a Collector or other officer empowered under section 42 to investigate the case. (6) The provisions of sections 498 to 502, 513, 514 and 515 of the Code of Criminal Procedure, 1898 (V of 1898), shall apply, so far as may be, in every case in which bail is accepted or a bond taken under this section. Information and aid to Excise officers.- 50. Subject to such conditions (if any) as the State Government may, by notification, prescribe every officer employed in the Police Salt, and Customs Departments, and every Gaonburah and within such areas as the State Government may, by notification, direct such officers as may be specified in such notification, shall be bound, - to give immediate information to an Excise officer of all breaches of any of the provisions of this Act which may come to his knowledge, and to aid any Excise officer reasonably demanding his aid in the due carrying out of any of the provisions of this Act. Obligation on landholders and others to give information in certain cases.- 51. In such areas as the State Government may, by notification, direct, and subject to such conditions and exceptions (if any) as it may, by notification, prescribe, whenever any intoxicants is manufactured, or any hemp plant is cultivated or collected, on any land, or in any place or village, in contravention of the provisions of this Act, all owners or occupiers of such land or place, and their agents, and all members of village councils, gaonburah, mauzadars, mandols and other village authorities in such village, as the case may be, shall in the absence of reasonable excuse, be bound to give information of the fact to a Collector, to a Magistrate or to an officer of the Excise, or Police Department as soon as such fact may come to their knowledge. The closing of retail shops for preservation of the public peace. – 52. (1) The Deputy Commissioner or a Magistrate may, by notice in writing to the licensee, require that any shop in which any intoxicant is sold by retail shall be closed at such times or for such periods as the Deputy Commissioner or Magistrate may deem necessary for the preservation of the public peace. (2) If any notice or unlawful assembly is apprehended or occurs in the vicinity of any such shop, any Magistrate, or any police officer above the rank of constable who is present, may order the person in charge thereof to keep it closed for such period as the Magistrate or Police officer may think necessary; Provided that no shop shall be kept closed under this sub-section for a longer period than 48 hours without the order of a Magistrate. (3) When any Magistrate or Public officer makes a requisition or direction under sub- section (1) or sub-section (2), he shall forthwith report the fact to the Collector having jurisdiction in the local areas in which the shop is situated. (4) The Excise Commissioner may grant to the licensee of a shop kept closed under sub-section (1) or (2) such compensation a she may think fit. CHAPTER IX PENALTIES AND PROCEDURE