Bare ActsThe Punjab Excise Act, 1914(Bare Act )

Section 23

Intoxicants

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

Intoxicants. - Includes alcoholic liquors and intoxicating drugs specified under Sub Sec- tion (14) & (13) of Section 3 of the this Act. Under sub section (13)(iv) and sub section (14) the Govt. can by way of notification on the official gazette include or exclude any article to mean and to be governed as an intoxicant under this Act. The Court by drawing inference by the fact of the case may also hold any article to be an in- toxicant if such intoxicant has be91 prepared by diluting the original nature of a substance or by mixing various substances. In denatured spirit has been held to be an intoxicant and the Govt. is therefore, competent to frame Rules to control such intoxicant and issue licenses for this purpose.

Section 23 – The Punjab Excise Act, 1914(Bare Act ) | DailyLaw.ai