The Odisha Excise Act
odisha · 2013
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Substituted vide Odisha Gazatte Ext
- S. 2Section 2 defines key terms used in the Odisha Excise Act, including "alcoholic beverage," "beer," "blending," and "country liquor."
- S. 3The section allows the State Government to declare additional intoxicants as country, foreign, or India made foreign liquor.
- S. 4The Odisha Excise Act allows the State Government to set limits on the quantity of intoxicants that can be possessed for retail and wholesale.
- S. 5Section 5 outlines the appointment, powers, and functions of the Excise Commissioner in Odisha, including regulation of liquor and promotion of responsible drinking.
- S. 6Section 6 outlines the control, appeal, and revision processes for decisions made under the Odisha Excise Act.
- S. 7Section 7 restricts the import of intoxicants in Odisha to those with state permission, meeting conditions, and paying applicable duties.
- S. 8Section 8 prohibits the export or transport of intoxicants unless the applicable duty is paid.
- S. 9Section 9 allows the State Government to prohibit import, export, or transport of intoxicants via notification.
- S. 10Section 10 authorizes the Collector to issue passes for importing, exporting, and transporting intoxicants, subject to state-prescribed limits.
- S. 11Section 11 mandates a license from the Collector for manufacturing intoxicants except for tari used in specific limited domestic purposes.
- S. 12Section 12 prohibits tari extraction in notified areas without a Collector-issued license, except under special conditions granted by the State Government.
- S. 13Section 13 regulates distillery, brewery, and warehouse establishment under Excise Commissioner's authority with State Government sanction.
- S. 14Section 14 mandates a license for storing intoxicants in warehouses, with wholesaler licenses needing state government approval.
- S. 15Section 15 mandates payment of duty or bond for removal of intoxicants from licensed storage places under the Odisha Excise Act.
- S. 16Section 16 prohibits possession of intoxicants not obtained from licensed vendors, with exceptions for specific authorized entities and purposes.
- S. 17Section 17 regulates possession of intoxicants in Odisha, limiting it to licensed individuals and permitting exceptions for specific goods and uses.
- S. 18Section 18 mandates a license for selling intoxicants in Odisha, except for specific private, domestic, or manufacturing uses.
- S. 19Section 19 grants Odisha State Beverages Corporation Ltd. exclusive wholesale trade rights for foreign and India-made liquor in Odisha.
- S. 20Section 20 grants the State Government authority to exclusively license individuals for manufacturing, wholesale, or retail of liquor within specified areas.
- S. 21Exemption
- S. 22Section 22 restricts grantees from transferring exclusive privileges without Collector's approval and license.
- S. 23Section 23 mandates licensed manufacturers and vendors to maintain specified measures and comply with Excise Officer requests for intoxicant measurement.
- S. 24Prohibitions of advertisement, etc
- S. 25Section 25 prohibits licensed vendors from employing children or women in liquor sales on their premises.
- S. 26Section 26 allows district and sub-divisional magistrates to temporarily close liquor shops to maintain public peace.
- S. 27Section 27 prohibits the grant of licenses for alcohol in Scheduled areas without prior Grama Panchayat approval.
- S. 28Section 28 outlines the various types of excise duties and fees that can be levied and recovered.
- S. 29Section 29 specifies the imposition of excise and countervailing duties on liquors under the Odisha Excise Act.
- S. 30Section 30 mandates manufacturers or licensees to declare ex-factory and maximum retail prices when applying for brand registration to the Excise Commissioner.
- S. 31Section 31 allows the government to recover unpaid excise duties and levies by attaching and selling defaulter's property.
- S. 32Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc
- S. 33Every licensee must maintain accounts and submit specified returns to Excise Officers.
- S. 34Section 34 allows the State Government to impose luxury tax on foreign liquor sales, either generally or in specific areas, at prescribed rates and methods.
- S. 35The section allows the State Government to charge additional fees for privileges or minimum quantities under the Odisha Excise Act.
- S. 36The section empowers the State Government to regulate and levy fees on the manufacture, import, etc., of denatured spirits and similar unfit goods.
- S. 37Section 37 mandates the Collector to prepare a list of proposed retail sale licenses for spirit or tari for the next settlement period.
- S. 38Section 38 mandates the Collector to publish and publicly display proposed liquor retail licenses and invite objections.
- S. 39Section 39 specifies the time for preparing and publishing the list under Section 37.
- S. 40Section 40 allows nearby residents and local bodies to submit objections or suggestions about proposed excise shop changes to the Collector.
- S. 41Section 41 outlines the Collector's role in revising and submitting a list of approved retail liquor sale licenses to the Excise Commissioner after considering objections and suggestions.
- S. 42The Excise Commissioner can modify or annul Collector's orders and his decisions are final, pending State Government approval.
- S. 43Section 43 extends the application of certain licensing provisions for spirit sales to other specified intoxicants in designated areas.
- S. 44Section 44 exempts certain licenses from regulations in Sections 37 to 43 for specified retail sales.
- S. 45Section 45 outlines the fees, conditions, and duration for licenses, permits, and passes under the Odisha Excise Act.
- S. 46Section 46 allows the Excise authority to require licensees to sign agreements and provide security, with final decisions on defects by the Commissioner.
- S. 47Section 47 allows the authority to cancel or suspend licenses if they are transferred without permission, duties are unpaid, terms are breached, or the holder is convicted of a relevant offense.
- S. 48Section 48 allows the authority to withdraw excise licenses for reasons other than those in Section 47, with or without notice, and may refund fees.
- S. 49Section 49 allows liquor license holders to surrender their licenses with a month's notice and fee payment, with possible fee remission by the Excise Commissioner.
- S. 50Section 50 denies renewal or compensation claims for licenses or privileges granted under the Odisha Excise Act.
- S. 51Section 51 allows the Collector to manage or transfer a license or privilege if the holder contravenes the Act or fails to comply with conditions.
- S. 52Penalty for un-lawful import, export, transport, manufacture, possession, sale, etc
- S. 53Section presumes accused's possession of intoxicants or related materials if chemical analysis or trained officer confirms their presence.
- S. 54Section 54 imposes imprisonment and fine for violating Section 24 of the Odisha Excise Act.
- S. 55Penalty for altering or attempting to alter any denatured spirit, etc
- S. 56Section presumes the accused made or knew about alterations in denatured spirits found in their possession.
- S. 57Section presumes any spirit with denaturant in it is derived from denatured spirit unless proven otherwise.
- S. 58Section penalizes adulteration of intoxicants by licensed manufacturers or vendors with imprisonment up to ten years and fines up to one lakh rupees.
- S. 59Section 59 penalizes mixing noxious substances with liquor, with imprisonment and fines varying based on the severity of harm caused.
- S. 60Section penalizes licensed manufacturers or vendors for fraudulently selling country liquor as foreign liquor, with imprisonment and fines.
- S. 61Section 61 penalizes licensed vendors for employing underage workers, selling to intoxicated individuals, and permitting illegal activities on their premises.
- S. 62Section penalizes possession of illegally imported, transported, or untaxed intoxicants with imprisonment and fines.
- S. 63Penalty for consumption in chemist's shop, etc
- S. 64Section penalizes licensees or their employees for failing to produce licenses or breaching rules or conditions, with fines up to ₹20,000 or ₹50,000.
- S. 65Section 65 deems intoxicants imported, exported, transported, manufactured, sold, or possessed by one person for another as done by the latter, without absolving the former from liability.
- S. 66The section holds a licensee criminally liable for offenses committed by employees unless they prove due precautions were taken.
- S. 67Section penalizes Odisha Excise Officers for vexatious searches, seizures, or refusals to perform duties, with fines up to ₹10,000.
- S. 68Section 68 imposes a fine up to fifty thousand rupees for violations of the Odisha Excise Act not otherwise specified.
- S. 69Section penalizes abetment or attempt to commit offenses under the Odisha Excise Act with the same punishment as the offense itself.
- S. 70Repeat offenders under the Odisha Excise Act face double the original punishment and fine.
- S. 71Section 71 allows seizure of property used in committing offenses under the Odisha Excise Act.
- S. 72Section 72 bars other legal proceedings during confiscation proceedings under Section 71.
- S. 73Section 73 states that the outcome of a criminal case under the Odisha Excise Act does not affect confiscation orders.
- S. 74Section 74 states that property confiscated under Section 71 vests in the State Government free from encumbrances once the order becomes final.
- S. 75Section 75 allows the Collector or empowered Excise Officer to accept fines in lieu of penalties for certain offenses and release confiscated property on payment.
- S. 76Power to enter and inspect and power to test and seize measures, etc
- S. 77Section 77 grants Excise Officers power to arrest without warrant, seize contraband, and conduct searches to enforce excise laws.
- S. 78Section 78 allows judicial magistrates or special courts to issue arrest warrants for offenses under specified sections.
- S. 79Section 79 authorizes certain officials to search premises and seize evidence for specified offenses under the Odisha Excise Act.
- S. 80Section 80 empowers Excise Officers to prevent and intervene to stop any offenses under the Odisha Excise Act.
- S. 81Section 81 mandates landholders, officers, and specified personnel to report liquor violations and assist in preventing and enforcing the Odisha Excise Act.
- S. 82Section 82 declares any post or place as an Excise Station and designates an officer in charge.
- S. 83Section 83 grants Odisha Excise Officers authority to investigate specified offenses without a magistrate's order.
- S. 84Section 84 grants Excise Officers the same powers as police officers for investigating offenses under the Odisha Excise Act.
- S. 85Section 85 allows bail for arrested individuals in non-non-bailable offences, with discretion for officers or courts.
- S. 86Section 86 mandates Excise Officers to report arrests, seizures, or searches to the respective Officer-in-Charge within 24 hours.
- S. 87Section 87 establishes special courts for expeditious trial of excise offenses in Odisha.
- S. 88Section 88 treats Excise Officers as Police Officers for investigation purposes under the Code of Criminal Procedure and Indian Evidence Act.
- S. 89Compensation to the victims consuming spurious liquor, etc
- S. 90Power to make rules :– (1) The State Government may make rules to carry out the objects of this Act
- S. 91Section 91 mandates publication of all rules and notifications under the Odisha Excise Act in the Official Gazette.
- S. 92The Odisha Excise Act allows the State Government to declare what substances are considered liquor under the Act.
- S. 93The Odisha Excise Act allows the State Government to regulate liquor consumption and enforce prohibition in parts of the state.
- S. 94Power of the State Government to regulate molasses, black jaggery, mohua flower, etc
- S. 95Section 95 allows recovery of excise revenue, losses, and dues from the state government through property seizure or land revenue processes.
- S. 96Section 96 allows the State Government to exempt intoxicants from the Act's provisions under certain conditions.
- S. 98Section 98 declares all proceedings under the Odisha Excise Act as judicial, punishable under the Indian Penal Code.
- S. 99Section 99 mandates forfeiture of illegally acquired properties by convicted offenders under the Odisha Excise Act.
- S. 100Section 100 designates the Presiding Officer of Special Courts as the Competent Authority for forfeiting illegally acquired property under Section 99.
- S. 101Section 101 mandates the submission of details for property forfeiture and allows seizure to prevent property transfer.
- S. 102Section 102 allows the Competent Authority to issue notices to affected persons to justify their assets before potential forfeiture.
- S. 103The Competent Authority may determine if properties are illegally acquired after considering evidence and giving the owner a chance to respond.
- S. 104Section 104 mandates forfeiture of illegally acquired property to the State upon a finding by the Competent Authority.
- S. 105Section 105 states that in proceedings under this chapter, the burden of proof lies on those claiming property is not illegally acquired.
- S. 106Section 106 allows the state to fine instead of forfeiting part of illegally acquired property if the source isn't fully proven.
- S. 107Section 107 allows aggrieved parties to appeal Excise Act orders to the Court Sessions within 30 days.
- S. 108Section 108 protects the State Government and its officers from legal actions for actions taken in good faith under the Odisha Excise Act.
- S. 109Repeal and savings :– (1) The Bihar and Odisha Act 2 of 1915 in its application to the State of Odisha is hereby repeale