Amendment status not verified — confirm the current text below against the official source.
Appeal. - Any person aggrieved by the order of the Collector under clause (aaa) of sub-section (1) of section 61 may, within a period of one month from the date of the order, file an appeal to the Excise Commissioner, whose decision shall be final. [Section 61 A and 61 B added by Haryana Act No.4 of 200 1 & omitted by Haryana Act No. 19 of 2002.] Section 61-A for Punjab [61-A Penalty for offences not triable by a Court. - (1) Whosoever, in contravention of any provision of this Act, the rules framed thereunder, any notification issued or any order made or any license, permit or pass granted under this Act, imports, exports, transports or possesses any intoxicants other than those, specified in clause (aa) of sub-section (1) of Section 61 (hereinafter referred to as 'such intoxicants') shall, alongwith such intoxicants and means of transport, except the passenger buses, owned by the Central Government or the State Government or any of their undertaking, be detained by an Excise Officer, who shall make a report to the Assistant Excise and Taxation Commissioner in-charge of the district, within a period of twenty-four hours of such detention. The Excise Officer shall forward such intoxicants and the means of transport along with the necessary documents to the Assistant Excise and Taxation Commissioner in-charge of the district". (2) On the receipt of the report to in sub-section (1), the Assistant Excise and Taxation Commissioner in-charge of the district, shall record the statements of the offender and the officers, concerned with the case, and release the offender. (3) The Assistant Excise and Taxation Commissioner in-charge of the district, may by an order impose the following penalties after providing the offender a reasonable opportunity of being heard in case, such intoxicants detained are licit, on which the excise duty and other levies have been paid in the State of Punjab, namely : (a) rupees five thousand in case, the detection of such intoxicants, does not exceed two cases i.e. 18 bulk litres; and (b) rupees ten thousand in case, the detection of such intoxicants, exceeds two cases i.e. 18 bulk litres. (4) The Assistant Excise and Taxation Commissioner in-charge of the district, may confiscate such intoxicants and may also by an order impose the following penalties after providing the offender a reasonable opportunity of being heard in case such intoxicants detained are illicit, on which the excise duty and other levies have not been paid in the State of Punjab, namely : (a) rupees twenty-five thousand in case the detection of such intoxicants, does not exceed five cases i.e. 45 bulk litres; (b) rupees fifty thousand in case the detection of such intoxicants exceeds five cases i.e. 45 bulk litres, but does not exceed 450 bulk litres; and (c) rupees one lac in case the detection of such intoxicants exceeds fifty cases i.e. 450 bulk litres. (5) If the penalty referred to in sub-section (4), is not paid within a period of one week from the date of the order, the Assistant Excise and Taxation Commissioner in-charge of the district, shall pass a speaking order for confiscation of the means of transport and the liquor after giving an opportunity of being heard to the offender and the owner of the means of transport. In case, the owners of such intoxicants and the means of transport are not available, then the order for confiscation may be passed by the Assistant Excise and Taxation Commissioner in-charge of the district by affording an opportunity of being heard to the offender, who has been caught with the goods. The confiscated such intoxicants shall thereafter, be destroyed under the supervision of the Assistant Excise and Taxation Commissioner in-charge of the district and an authenticated copy of the said order shall be supplied to the affected person free of cost. (6) The Assistant Excise and Taxation Commissioner in-charge of the district shall put to ,. auction the confiscated means of transport within a period of thirty days from the date of order of confiscation passed under sub-section (5). The amount received from auction after deducting the expenditure incurred on it, shall be adjusted towards the payment of penalty by the owner. The unrecovered amount of penalty, if any, shall be recoverable as arrears of land revenue.