THE
(Punjab Act I of
1914)
C O N T E N T S
CHAPTER I
PRELIMINARY AND
DEFINITIONS
Sections
1. Short title, extent and commencement.
2. Repeal of enactments.
3. Definitions.
4. “Country liquor” and “foreign liquor”.
5. Power of Provincial Government to declare limit of sale by retail and by wholesale.
6. Power to limit application of notifications, permits, etc., made under this Act.
7. Saving of enactments.
CHAPTER II
ESTABLISHMENT AND CONTROL
8. Superintendence and control of the excise administration and excise officers.
9. Excise Commissioner.
10. Other classes of excise officers.
Their Powers.
Mode of conferring powers.
11. Power
to invest persons with special powers under this Act.
12. Local limits of jurisdiction.
13. Delegation.
14. Appeal.
15. Revision.
CHAPTER III
IMPORT, EXPORT AND TRANSPORT
16. Import, export and transport of intoxicants.
17. Power of Provincial Government to prohibit import, export and transport of intoxicants.
18. Passes necessary for import, export and transport.
19. Grant of passes for import, export and transport.
CHAPTER IV
MANUFACTURE, POSSESSION AND
A—Manufacture
20. Manufacture of intoxicants prohibited except under the provisions of this Act.
21. Establishment or licensing of distilleries and breweries.
22. Establishment or licensing of warehouses.
23. Removal of intoxicant from distillery, etc.
B—Possession
24. Possession of intoxicants.
Exceptions.
Prohibition and restriction of possession of intoxicants in certain cases.
25. Prohibition of possession of intoxicant, unlawfully manufactured, imported, etc.
C—Sale
26. Sale of intoxicants.
27. Grant of lease of manufacture etc.
28. Manufacture and sale of liquor in Military Cantonments.
29. Prohibition
of sale to person under the age of eighteen years.
30. Prohibition on employment of children under the age of sixteen years and of women.
CHAPTER V
DUTIES AND FEES
31. Duty on excisable articles.
32. Manner in which duty may be levied.
33. Payment for grant of leases.
33.A. [Repealed]
CHAPTER VI
LICENSES, PERMITS AND PASSES
34. Fees for, terms, conditions and form of, and duration of, licenses, permits and passes.
Security.
35. Grant of licenses for sale.
Ascertainment of public opinion.
36. Power to cancel or suspend licenses, etc.
37. Power to cancel any other license.
38. Power to recover fee.
39. Power of Collector to take grants under management or to resell.
40. No compensation or refund claimable for cancellation or suspension of license, etc., under this section.
41. Power to withdraw licenses.
Compensation in the case of withdrawal.
Refund of fee or deposit.
42. Technical irregularities in license, etc.
43. No
claim in consequence of refusal to renew a license, etc.
44. Surrender of license.
CHAPTER VII
POWERS AND DUTIES OF
OFFICERS, ETC.
45. Power
to enter and inspect places of manufacture and sale.
46. Power of excise officer to investigate offences punishable under this Act.
47. Powers of arrest, seizure and detention.
48. Power of magistrate to issue warrant for search or arrest.
49. Power of excise officer to search without warrant.
Further power of seizure, detention, search and arrest.
50. Procedure relating to arrests, searches, etc.
51. Police to aid excise officers.
52. Duty of landholders and others to give information.
53. Duty of officer incharge of police station to take charge of articles seized.
54. Power to close shops for the sake of public peace.
CHAPTER VIII
GENERAL PROVISIONS
55. Measures, weights and testing instruments.
56. Power of Provincial Government to exempt intoxicants from the provisions of the Act.
57. Bar of certain suits.
58. Powers of Provincial Government to make rules.
Previous publication of rules.
59. Powers of Board of Revenue to make rules.
60. Recovery of dues.
CHAPTER IX
OFFENCES AND PENALTIES
61. Penalty for unlawful import, export, transport, manufacture, possession, etc.
62. Penalty for unlawfully selling to persons under eighteen, or employing children or women.
63. Penalty for attempting to render denatured spirit fit for human consumption.
64. Penalty for fraud by licensed manufacture or vendor or his servant.
65. Penalty for certain acts by licensee or his servant.
66. Penalty for consumption in chemist’s shop, etc.
67. Manufacture, sale or possession by one person on account of another.
68. Penalty for offences not otherwise provided for.
69. Attempt to commit offences punishable under the Act.
70. Penalty for excise officer making vexatious search, etc.
71. Report by investigating officer for institution of proceedings.
72. Bail.
73. Security for appearance in case of arrest without warrant.
74. [Repealed]
75. Cognizance of offences.
76. Presumption as to commission of offence in certain cases.
77. Liability of employer for offence committed by employee or agent.
78. Confiscation of article in respect of which offence committed.
When confiscation may be ordered.
79. Further provisions for confiscation.
80. Power of excise officers to compound offences.
SCHEDULE
[1]THE PUNJAB EXCISE ACT, 1914
[2](Punjab Act I of 1914)
[12 January 1914]
WHEREAS it is expedient to consolidate and amend the law in the Punjab relating to the import, export, transport, manufacture, sale and possession of intoxicating liquor and of intoxicating drugs;
It is hereby enacted as follows:-
CHAPTER I
PRELIMINARY AND DEFINITIONS
1. Short title, extent and commencement.— (1) This Act may be called the Punjab Excise Act, 1914;
(2) It extends to the whole of the Punjab.
(3) It shall come into force on such date[3] as the [4][Provincial Government] may by notification direct.
2. Repeal of enactments.— The enactments mentioned in the Schedule are
repealed to the extent specified in the fourth column thereof.
3. Definitions.— In this Act, and the rules made under it, unless there is something repugnant in the subject or context,—
(1) “beer” includes ale, porter, stout, and all other fermented liquors made from malt:
(2) to “bottle” means to transfer liquor from a
cask or other vessel to a bottle, jar, flask, or similar receptacle whether any
process of manufacture be employed or not, and bottling includes rebottling;
(3) “Collector” includes any revenue officer in independent charge of
a district and any official appointed by the
[5][Provincial Government] to discharge, throughout
any specified local area, the functions of a Collector under this Act;
(4) “Commissioner” means the chief officer in charge of the revenue administration of division;
(5) “denatured” means effectually and permanently rendered unfit for human consumption;
[6][(6) excisable article means—
(a) [7][any alcoholic liquor, or]
(b) any intoxicating drug, or
(c) any medicinal or toilet preparation containing alcohol].
[8][(6-a) “excise bottle” means a bottle of such type or description as may be or may have been at any time permitted for the bottling of liquor or beer by rules made under this Act];
(6-b) [9][* * * * * * * * * * * *]
(7) “Excise Commissioner” means the officer appointed by the [10][Provincial Government] under section 9;
(8) “excise officer” means any officer or person appointed, or invested with powers, under this Act;
(9) “excise revenue” means revenue derived or derivable from any payment, duty, fee, tax, confiscation or fine, imposed or ordered under the provisions of this Act, or of any other law for the time being in force relating to liquor or intoxicating drug, but does not include a fine imposed by a court of law;
[11][(10) “export” means to take out of the Punjab otherwise than across a customs frontier as defined by the [12]Central Government].
(11) [13][Member of the Board of Revenue] shall, when there are more [14][Members of Board of Revenue] than one be construed as meaning one or more of the [15][Members of the Board of Revenue];
[16][(12) “import” (except in the phrase [17][“import into Pakistan”]) means to bring into the Punjab otherwise than across a customs frontier as defined by the [18]Central Government].
[19][(12-a) “intoxicant” means any liquor or intoxicating drug];
[20][(13) “intoxicating drug” means—
(i) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis sativa L.), including all forms known as bhang, sidhi, or ganja;
(ii) charas, that is, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport;
(iii) any mixture, with or without neutral materials of any of the above forms of intoxicating drug, or any drink prepared therefrom; and
(iv) any other intoxicating or narcotic substance
which the
[21][Provincial Government] may, by notification,
declare to be an intoxicating drug, such substance not being opium, coca leaf,
or a manufactured drug, as defined in section 2 of the Dangerous Drugs Act,
1930];
(14) “liquor” means intoxicating liquor, and includes all liquids consisting of or containing alcohol; also any substance which the [22][Provincial Government] may by notification declare to be liquor for the purposes of this Act;
(15) “magistrate” means any magistrate exercising powers not less than those of magistrate of the second class, or any magistrate of the third class specially authorized in this behalf by the district magistrate;
(16) “manufacture” includes every process, whether natural or artificial, by which any [23][intoxicant] is produced or prepared and also redistillation and every process for the rectification, reduction, flavouring, blending or colouring of liquor;
(17) “place” includes a building, shop, tent, enclosure, booth, vehicle, vessel, boat and raft;
(18) expressions referring to “sale” include any transfer otherwise than by way of gift;
(19) “spirit” means any liquor containing alcohol obtained by distillation, whether denatured or not;
(20) “tari” means fermented or unfermented juice drawn from any kind of palm tree;
(21) “transport” means to move from one place to another within the Punjab.
4. “Country liquor” and “foreign liquor”.— The [24][Provincial Government] may [25][* * *] by notification[26] declare what, for the purposes of this Act or any portion thereof, shall be deemed to be “country liquor” and “foreign liquor”.
[27][* * * * * * * * * * * * *]
5. Power of Provincial Government to declare
limit of sale by retail and by whole sale.— The
[28][Provincial Government] may by notification
declare with respect either to the whole of the Punjab or to any local area
comprised therein, and as regards purchasers generally or any specified class
of purchasers, and generally or for any specified occasion, the maximum or
minimum quantity or both of any
[29][intoxicant] which for the purposes of this Act
may be sold by retail and by wholesale.
[30][5-A. No Licence or Pass under this Act, shall be issued to a person who is a Muslim].
6. Power to limit application of notifications, permits, etc., made under this Act.— Where under this Act any notification is made, any power conferred, any appointment made or any licence, pass or permit granted, it shall be lawful to direct:-
(a) that it shall apply to the whole of the Punjab or to any specified local area or areas;
(b) that it shall apply to all or any specified [31][intoxicant or intoxicants] or classes thereof;
(c) that it shall apply to all or any class or classes of persons or officers;
(d) that
it shall be in force only for some special period or occasion.
7. Saving of enactments.— Save as provided by the Schedule, nothing contained in this Act shall affect the provisions of the Sea Customs Act, 1878[32], the Cantonments Act, 1910[33], or the Indian Tariff Act, 1894[34], or any rule or order made thereunder.
CHAPTER II
ESTABLISHMENT AND
CONTROL
8. Superintendence and control of the excise
administration and excise officers.— (a) Subject to the control of the
[35][Provincial Government] and unless the
[36][Provincial Government] shall by notification
otherwise direct, the general superintendence and administration of all matters
relating to excise shall vest in the
[37][Board of Revenue].
(b) Subject to the general superintendence and control of the [38][Board of Revenue] and unless the [39][Provincial Government] shall by notification otherwise direct, the Commissioner shall control all other excise officers in his division.
(c) Subject
as aforesaid and to the control of the Commissioner and unless the
[40][Provincial Government] shall by notification
otherwise direct, the Collector shall control all other excise officers in his
district.
9. Excise Commissioner.— The [41][Provincial Government] may by notification appoint an Excise Commissioner, and, subject to such conditions and restrictions as it may deem fit, may invest him with all or any of the powers conferred on the [42][Board of Revenue] by this Act.
10. Other classes of excise officers.— (a) There shall be such other classes of excise offices as the [43][Provincial Government] may by notification declare, and the [44][Provincial Government] may appoint as many persons as it deems fit to be excise officers of these classes.
(b) Their Powers.— The [45][Provincial Government] shall by notification declare what powers under this act shall be exercised by excise officers of each class.
(c) Mode of
conferring powers.— In conferring powers under this Act, the
[46][Provincial Government] may empower persons by
name or in virtue of their office or classes of officials generally by their
official titles.
11. Power
to invest persons with special powers under this Act.— The
[47][Provincial Government] may by notification invest
any person, not being an excise officer, with power to perform all or any of
the functions of an excise officer under this Act, and such person shall in the
exercise of these functions be deemed to be an excise officer.
12. Local limits of jurisdiction.— The jurisdiction of the [48][Board of Revenue] and of the Excise Commissioner shall extend to the Punjab, the jurisdiction of Commissioners shall extend to their divisions and the jurisdiction of Collectors and other excise officers shall, unless the [49][Provincial Government] shall otherwise direct, extend to the districts in which they are for the time being employed.
13. Delegation.— (a) The
[50][Provincial Government] may by notification
delegate to the
[51][Board of Revenue], the
[52][Excise Commissioner] or Commissioner all or any
of its powers under this Act, except the powers conferred by sections 14, 21,
22, 31, 56 and 58 of this Act.
(b) The [53][Provincial Government] may by notification permit the delegation by the [54][Board of Revenue], Commissioner or Collector to any person or class of persons specified in such notification of any powers conferred by this Act or exercised in respect of excise revenue under any Act for the time being in force.
14. Appeal.— An appeal shall lie from an original or appellate order of an excise officer in such cases or classes of cases and to such authority as the [55][Provincial Government] shall by notification declare.
[56][Provided that no order under this section shall be passed unless the appellant is afforded an opportunity of being heard].
15. Revision.— (a) The [57][Board of Revenue] may at any time revise any order passed by any excise officer subordinate to [58][it].
(b) A Commissioner or Collector may call for the record of any case pending before, or disposed of by, any excise officer subordinate to him, and if he is of opinion that the proceedings taken or order made should be modified or reversed, he shall report the case with his opinion thereon for the orders of the [59][Board of Revenue]:
Provided that the [60][Board of Revenue] shall not under this section pass an order revising or modifying any proceeding or order of a subordinate excise officer and affecting any person without giving such person an opportunity of being heard.
CHAPTER III
IMPORT, EXPORT AND
TRANSPORT
16. Import, export and transport of intoxicants.— No [61][intoxicant] shall be imported, exported or transported except—
(a) after payment of any [62][duty to which it may be liable under this Act] or execution of a bond for such payment, and
(b) in compliance with such conditions as the [63][Provincial Government] may impose.
17. Power of Provincial Government to prohibit import, export and transport of intoxicants.— The [64][Provincial Government] may, by notification—
(a) [65][* * *] prohibit [66]the import or export of any [67][intoxicant] into or from the Punjab or any part thereof; or
(b) prohibit [68]the transport of any [69][intoxicant].
[70][* * * * * * * * * * * *]
18. Passes
necessary for import, export and transport.— Except as otherwise provided by any rule made under this Act, no
[71][intoxicant] exceeding such quantity as the
[72][Provincial 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 [73][Provincial Government] shall by notification otherwise direct:
Provided,
further, that on such conditions as may be determined by the
[74][Board of Revenue], a pass granted under the
excise law in force in another province may be deemed to be a pass granted
under this Act.
19. Grant
of passes for import, export and transport.— Passes for the import, export or transport of
[75][intoxicants] may be granted by the Collector:
Provided that passes for the import and export of such [76][intoxicants] as the [77][Board of Revenue] may from time to time determine shall be granted only by the [78][Board of Revenue].
CHAPTER IV
MANUFACTURE,
POSSESSION AND SALE
A—Manufacture
20. Manufacture of intoxicants prohibited except under the provisions of this Act.— (1) (a) No [79][intoxicant] shall be manufactured or collected:
(b) no hemp plant [80][* * *] shall be cultivated;
(c) no tari-producing tree shall be tapped;
(d) no tari shall be drawn from any tree; and
(e) no person shall use, keep or have in his possession any materials,
still, utensils, implement or apparatus whatsoever for the purpose of
manufacturing any
[81][intoxicant] other than tari;
except under the authority and subject to the terms and conditions of a license granted in that behalf by the Collector.
(2) No distillery or brewery shall be constructed or worked except under the authority and subject to the terms and conditions of a license granted in that behalf by the [82][Board of Revenue] under section 21.
21. Establishment or licensing of distilleries and breweries.— The [83][Board of Revenue], subject to such restrictions or conditions as the [84][Provincial Government] may impose, may—
(a) establish a distillery in which spirit may be manufactured under a license granted under section 20;
(b) discontinue any distillery so established;
(c) license the construction and working of a distillery or brewery;
(d) make rules regarding—
(1) the granting of licenses for distilleries, stills or breweries;
(2) the security to be deposited by the licensee of a distillery or brewery;
(3) the period for which the license shall be granted;
(4) the inspection, examination of such
distillery or brewery and the warehouses connected therewith and of the spirit
therein;
(5) the management and working of distillery or brewery;
(6) the form of accounts to be maintained and the returns to be submitted by the licensee;
(7) the up-keep of buildings and plant;
(8) the size and description of stills, and other plant;
(9) the manufacture, storing and passing out of spirit, and the contents of passes;
(10) the prices to be charged by the licensee; and
(11) any other matters connected with the working of distilleries or breweries.