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Puducherry Alcoholic Liquors Consumption Duty (Amendment) Act, 1966 (Act No. 5 of 1966). _______ 315 STATEMENT OF OBJECTS AND REASONS FOR ACT NO. 12 OF 1970 There is no comprehensive Excise law in force in this Union territory at present. A set of French deliberations deal with toddy, while another set deals with arrack, and so on. Inspite of their large number, the existing deliberations are not able to cope with present day needs. For instance, except doubling of consumption duty in 1965, no revision of fees under the deliberation has been effected since de jure transfer. Besides, under the present set-up, no export duty can be levied on the excisable articles and similarly no duty can be levied on the import of denatured spirit. Thus the Administration is losing a sizable revenue under these items. The upward revision and levy of fees under these items have become imperative now in the context of raising the additional resources for the implementation of the Fourth Five Year Plan. The deliberations now in force do not provide for on the spot arrest of the accused by the Excise Officers. So, in many cases, it so happens that the accused give false names and escape the clutches of law. Further, the deliberations do not provide for a deterrent punishment, as imprisonment can be given only in default of payment of fines. This has been commented upon by the Committee on Estimates also. It has therefore become necessary to undertake a comprehensive legislation relating to production, manufacture, possession, import, export, transport, purchase and sale of liquors and the levy of duties of excise due thereon. The Bill seeks to achieve the above objects. ______ STATEMENT OF OBJECTS AND REASONS FOR ACT 7 OF 1972 The Molasses Control Order, 1961 was extended to this Union territory on 7.6.1965. It was decided to frame rules after obtaining legislative authority under the Excise Act. When the question of framing of rules on the subject was taken up, it was felt that this could be done only after making suitable amendments to the Excise Act. It is therefore been decided to insert a new definition 2 (20-A) and a new section 8-A for the purpose. Besides, it has been considered necessary to insert a new section 37-A for providing for penalty for allowing one’s premises, vehicles, etc. to be uses for the purpose of committing an offence under the Act. Schedule-I is also amended with a view to empower the Government to levy excise duty on the bottled toddy produced locally. The Bill seeks to achieve the above objects. _____ 316 STATEMENT OF OBJECTS AND REASONS FOR ACT 3 OF 1989 The Puducherry Excise Act, 1970 (No.12 of 1970) in Chapter VII provides for offences and penalties. The penalties provided for various offences are not adequate. Even where the offences are compoundable, the maximum compounding fee, which can be levied has been fixed at Rs.1,000 only. These inadequate penalties have no deterrent effect against the commission of offences, violating the provisions of the above said Act. The liquor trade being a spurious one having bearing on the health of the people, it is felt necessary to make the penalties under the Excise Act stringent to have the deterrent effect on the offenders. It is therefore proposed to amend the penal provisions of the Puducherry Excise Act with a view to enhance the terms of imprisonment and the amount of fine leviable for different offences and also prescribe in appropriate cases mandatory minimum punishment of imprisonment and fine. It is also felt necessary to provide for empowering the police officers to conduct searches without warrant under section 53 and to file complaint for prosecution under section 59 (b). It is further proposed to enhance the maximum limit of excise duty provided for against item No.1 of the Schedule I from Rs.2,700 to Rs.6,000. For timely revision of excise duties, it is proposed to take power to amend the Schedule by a notification subject to passing of legislation subsequently to carry out the amendment made by the notification in the Schedule I. The Bill seeks to achieve the above objects. _____ STATEMENT OF OBJECTS AND REASONS FOR ACT 8 OF 2007 It was announced in the budget speech for the year 2007-2008 by the Chief Minister that Additional Excise Duty/Additional Countervailing Duty on IMFL, Wine and beer will be introduced in lieu of sales tax. Pursuant to the announcement, Government have issued a notification under section 70A of the Puducherry Excise Act, 1970 (12 of 1970) making an amendment to Schedule-I to the said Act providing the maximum rate of Additional Duty upto Rs.750 per bulk litre on IMFL and Wine and maximum rate of Additional Duty upto Rs.50 per bulk litre on Beer, to accommodate the subsequent increase of rates in future, if any. As required under the first proviso to sub-section (2) of section 70-A of the said Act, a bill to give effect to the above amendment to Schedule-I, is introduced in the Legislative Assembly. The Bill seeks to achieve the above objects. ________ STATEMENT OF OBJECTS AND REASONS FOR EXCISE (AMENDMENT) ACT 2011 In order to provide a uniform law relating to the production, manufacture, possession, import, export, transport, purchase and sale of liquor and intoxicants and the levy of duties of excise thereon in the Union territory of Puducherry, the Puducherry Excise Act, 1970 was enacted on 3rd June 1970. Entry 51 of list II of Seventh Schedule to the Constitution empowers the States to collect duties of excise on the goods of alcoholic liquor for human consumption manufactured or produced elsewhere in India. It was announced in the Budget Speech for the year 2007-2008 that Sales Tax on IMFL and Beer is abolished and in lieu thereof, additional excise duty was imposed for mobilising additional revenue to the exchequer. In order to have better implementation of the rules certain modifications and amendments are required to be carried out in the relevant sections of the Puducherry Excise Act, 1970. The Bill seeks to achieve the above objects. _____