Bare ActsThe Punjab Excise Act, 1914(Bare Act )

Section 18

Passes necessary for import, export and transport

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

Passes necessary for import, export and transport. - Except as otherwise provided by any rule made under this Act, no intoxicant exceeding such quantity as the State Government may prescribe by notification shall be imported, exported or transported except under a pass issued under the provisions of the next following section: Provided that in the case of duty paid foreign liquor such passes shall be dispensed with unless the State Government shall by notification otherwise direct : Provided further, that on such conditions as may be determined by the Financial Commissioner, a pass granted under the excise Law in force in another State may be deemed to be a pass granted under this Act. NOTES For the purpose of dealing in supply or distribution of the intoxicants in bulk or on large scale to the general public or to the dealers, a regular license is required whereas for the personal use a person can be granted a pass for import, export and transport of the intoxicants covered under this Act in a specified quantity. Under the proviso at No.1 the passes as necessary under Section 18 have been dispensed with subject to any further condition notified by the State Government for the import, export and transport of a duty-paid foreign liquor. Therefore, tinder the proviso at No.1 under Sec- tion 18 the Government can also make it necessary to import, export or transport such intoxi- cants under passes necessitated by Section 18. Under proviso No.2 under this Section the passes issued under Section 18 by one State can validly be used in other States also if no condition for the use of such passes within the particular State has been imposed by the authority issuing the same.

Section 18 – The Punjab Excise Act, 1914(Bare Act ) | DailyLaw.ai