The PUDUCHERRY EXCISE ACT, 1970
puducherry · 1970
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- S. 1The Act came into force on the 10th day of June, 1970 vide Notification No
- S. 2Defines key terms like "beer," "to bottle," "cultivation," and "denatured" for the Puducherry Excise Act, 1970.
- S. 3The section appoints an Excise Commissioner, typically a Collector, as the chief authority for excise administration in Puducherry.
- S. 4The section allows the government to appoint Deputy Commissioners to enforce the excise act and assigns them to the Excise Commissioner.
- S. 5The section authorizes the government to appoint and delegate excise inspectors and subordinate officers for enforcement and investigation of excise offenses.
- S. 6Bottled toddy
- S. 7Section 7 regulates the import of intoxicants in Puducherry, requiring permits and duties, with exceptions and cancellation provisions.
- S. 8Section 8 regulates the export of intoxicants from Puducherry, requiring permits and paying fees, with conditions for permit cancellation.
- S. 9The section allows the government to ban the movement of intoxicants between local areas.
- S. 10Section 10 prohibits transporting more than prescribed quantity of intoxicants without a permit issued under section 11.
- S. 11Section 11 authorizes the Deputy Commissioner or designated officials to issue permits for transporting intoxicants.
- S. 12Section 12 prohibits the manufacture, collection, or possession of intoxicants without a license from the Excise Commissioner.
- S. 13Section 13 limits possession of intoxicants to prescribed quantities and prohibits unlicensed sale.
- S. 14Puducherry Alcoholic Liquors Consumption Duty (Amendment) Act, 1966 (Act No
- S. 15The Excise Commissioner can establish, license, and operate distilleries and warehouses for spirits, with government approval.
- S. 16CHAPTER VII OFFENCES AND PENALTIES Penalty for illegal import, etc
- S. 17The section allows the government to treat written permission to draw toddy as a license for measurement and testing.
- S. 18Section mandates licensed manufacturers or sellers of intoxicants to maintain specified equipment and comply with Excise Officer's testing requests.
- S. 19Section 19 prohibits employing children and women without written permission in licensed premises selling intoxicants.
- S. 20Section 20 allows the District Magistrate to close shops selling intoxicants to maintain public peace and order.
- S. 21The section allows the government to levy excise and countervailing duties on manufactured and imported excisable articles in Puducherry.
- S. 22Section 22 outlines the modes for levying excise duty on excisable articles in Puducherry.
- S. 23Section 23 of the PUDUCHERRY EXCISE ACT, 1970 specifies additional excise duty for leases of excisable articles.
- S. 24Section 24 outlines the recovery of tax due on illegally tapped toddy trees, prioritizing the tapper, then the landowner, or tree owner.
- S. 25Section 25 outlines conditions and fees for licenses, including accommodation for Excise Officers and related costs.
- S. 26Section 26 allows the granting authority to require a licensee to provide security and execute an agreement for license terms.
- S. 27Section 27 allows technical defects in licenses to not invalidate them and makes the Excise Commissioner's decision on such issues final.
- S. 28Section 28 allows the government to cancel or suspend licenses if duties are unpaid, terms breached, or the holder is convicted of specified offenses.
- S. 29The section allows the authority to withdraw a license with 30 days' notice and refund part of the fee and deposit.
- S. 30Section 30 allows license holders to surrender their excise licenses with a month's notice and fee payment, with possible fee remission for valid reasons.
- S. 31Penalty for illegal import, etc
- S. 32Section penalizes rendering denatured spirits fit for consumption and possessing them knowingly, with imprisonment and fine.
- S. 33Section penalizes possession of untaxed intoxicants without lawful authority with imprisonment and fine.
- S. 34Section 34 imposes fines up to ₹20,000 for violating the Puducherry Excise Act or related rules.
- S. 35Section 35 penalizes licensees or permit holders for failing to produce their documents, breaching conditions, or violating rules related to the sale or manufacture of intoxicants.
- S. 36Section 36 penalizes mixing prohibited substances into intoxicants and mislabeling Indian liquor as foreign.
- S. 37Section penalizes allowing unmedicated intoxicants to be consumed on business premises and permits their use for committing other specified offenses.
- S. 38Section 38 deems intoxicants manufactured, sold, or possessed for another person as done by that person, but does not exempt them from penalties.
- S. 39Section presumes criminal liability for unlicensed intoxicant manufacture unless satisfactorily accounted.
- S. 40The section holds a license holder liable for offenses committed by their employees unless they prove precautions were taken.
- S. 41Repeat offenders of specified excise offenses face double the punishment for subsequent convictions.
- S. 42Section 42 of the Puducherry Excise Act, 1970, mandates confiscation of items used in or related to excise offenses.
- S. 43Section 43 allows Magistrates to order confiscation or fines for violations, and authorizes officers to confiscate untraced goods after a month.
- S. 44Section 44 allows the Excise Commissioner or empowered officers to accept a fine in lieu of suspending or cancelling licenses or releasing seized property for certain offenses.
- S. 45Section 45 penalizes Excise Officers or others for abusing their powers by unlawfully entering, searching, seizing, or exceeding their lawful duties under the Act.
- S. 46Section penalizes Excise Officers for neglecting duties without proper notice or authorization, imposing imprisonment or fines.
- S. 47Section penalizes officers delaying arrest notifications to Excise or police officers, imposing fines up to 200 rupees.
- S. 48Section penalizes officers aiding in evading excise laws or defrauding revenue, with imprisonment and fines.
- S. 49Section 49 mandates officials to report illegal intoxicant or hemp manufacturing and obliges them to prevent and assist in enforcing the Act.
- S. 50Section 50 authorizes excise and police officers to inspect licensed intoxicant manufacturers and sellers, and seize contraband.
- S. 51Section 51 authorizes government officers to arrest, seize, and search for contraband without a warrant if suspected of violating specified excise laws.
- S. 52Section 52 authorizes magistrates to issue warrants for searching places and arresting individuals suspected of excise offenses.
- S. 53Section 53 authorizes certain officers to enter, search, and seize contraband or arrest suspects without a warrant if they suspect an excise offense.
- S. 54Section 54 grants excise officers police-like powers to investigate specified offenses within designated areas.
- S. 55Section 55 mandates that an Excise Officer submits a report to a magistrate for prosecution if evidence justifies it.
- S. 56Section 56 mandates that lower-ranking Excise Officers must report and transfer arrests or seizures to a Magistrate within 24 hours.
- S. 57Section 57 ensures arrested persons under the PUDUCHERRY EXCISE ACT, 1970 are informed of arrest grounds and follows criminal procedure code for custody and searches.
- S. 58Section 58 allows the government to empower excise officers to release arrested individuals on bail without a warrant and outlines the process for such releases.
- S. 59Section 59 restricts magistrate's cognizance of certain excise offences to specific complaints or reports.
- S. 60Section 60 outlines the appeal process for aggrieved parties against excise orders in Puducherry.
- S. 61Section 61 allows the government to review and potentially annul, reverse, or confirm excise orders after ensuring fairness to affected parties.
- S. 62Section 62 allows recovery of excise revenue, losses from defaulted leases, and dues from contracts as if they were land revenue arrears.
- S. 63Section 63 allows the attachment and sale of a defaulting licensee's assets to recover excise dues and government losses.
- S. 64Section 64 allows a lessee to recover money due from sub-tenants, treating it as rent, unless sub-letting is prohibited.
- S. 65The section allows for refund or rebate of excise duty on liquor exported from Puducherry to other states, subject to proof of payment of duties.
- S. 66The section allows the government to exempt or reduce excise duty on liquor for military use or medicinal purposes, and to exempt intoxicants from certain provisions.
- S. 67Section 67 prevents legal actions against the government or officers for actions taken in good faith under the Act.
- S. 68Section 68 limits the time for filing suits against the government or excise officers for actions under the Act to six months.
- S. 69Section 69 holds a company and its responsible officers liable for offences committed under the act, with exceptions for due diligence.
- S. 70(1) The Government may, by notification and after previous publication, make rules to carry out the purposes of this Ac
- S. 70APower to amend the Schedule
- S. 71Section 71 repeals existing laws in Puducherry for matters covered by the Excise Act, while preserving rights, penalties, and actions taken under the old laws.