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1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)

Jammu and Kashmir

An Act to consolidate and amend the Excise Law of the 2Union territory of Jammu and Kashmir.

Act number
9 of 1901
Department
Finance
Enacted
4 Dec 1901
In force from
4 Dec 1901

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

84 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Repeal of enactments, rules and regulations
  3. Section 3Interpretation.
  4. Section 3-ACountry liquor and foreign liquor.
  5. Section 5Appointment, suspension and dismissal of Chowkidars.
  6. Section 4Appointment of Excise and Taxation Officer.
  7. Section 4-ADelegation of power conferred by section 4.
  8. Section 4-BSuperintendence and control of the Excise Administrator and Excise officers.
  9. Section 4-CAppeal.
  10. Section 4-DRevision and review
  11. Section 5Import of liquor and intoxicating drugs.
  12. Section 6Export of liquor or intoxicating drugs.
  13. Section 7Transport of liquor or intoxicating drugs may be prohibited.
  14. Section 8And must be covered by a permit.
  15. Section 9Permits for transport.
  16. Section 10Particulars to be given in permits
  17. Section 11Manufacture of liquor or intoxicating drugs prohibited except under the provisions of this Act.
  18. Section 11-ALicence for export, import, sale or possession of molasses.
  19. Section 12Possession of liquor or intoxicating drugs in excess of the quantity prescribed by the Government prohibited.
  20. Section 12-APossession of unused and printed labels corks, capsules, seals by certain persons.
  21. Section 13Establishment of distilleries and warehouses.
  22. Section 14Sale of liquor or intoxicating drugs without licence prohibited.
  23. Section 14-ARegulation of the sale of liquor in the State.
  24. Section 15Exclusive privilege of manufacture, etc. may be granted.
  25. Section 16Duty on liquor or intoxicating drugs.
  26. Section 16-AApproval to the label.
  27. Section 17How duty may be imposed.
  28. Section 18Duties may be framed.
  29. Section 19Farmer may let or assign.
  30. Section 20Forms and conditions of licences, etc
  31. Section 21Counterpart agreement to be executed by licensees.
  32. Section 22Power to recall licences.
  33. Section 23Certain licensees required to keep instruments for testing etc.
  34. Section 24Recovery of duties, etc.
  35. Section 24-AIf any tax or other amount due is not paid consequences thereof.
  36. Section 24-BRefund of duty etc.
  37. Section 25Power to frame rules.
  38. Section 26Magistrate or Deputy Commissioner may issue a search warrant on application.
  39. Section 27Powers to certain officers to search houses, etc. without warrant.
  40. Section 28Power to enter and inspect places of manufacture and sale.
  41. Section 29In case of resistance, entry may be made by force, etc.
  42. Section 30Offenders may be arrested and contraband liquor and articles seized, without warrant.
  43. Section 31Arrest of person refusing to give name or giving false name.
  44. Section 32Searches how to be made.
  45. Section 33Officers of Police and Revenue Departments and all village Headmen and Chowkidars bound to assist.
  46. Section 34All officers in State employ required to report offences against this Act.
  47. Section 35Landholders and others to give information.
  48. Section 35-APower to seize, destroy etc. poppy and hemp plant.
  49. Section 36Arrested persons to be taken before a Magistrate.
  50. Section 37Period of detention not to exceed twenty-four hours.
  51. Section 38Certain offences to be non-bailable and triable summarily.
  52. Section 39Bail.
  53. Section 40Procedure where enquiry cannot be completed in 24 hours.
  54. Section 41Arrest of persons suspected of offences under this Act.
  55. Section 42Excise and Taxation officers power to require attendance of witnesses.
  56. Section 43Examination of witness by Excise and Taxation Officer.
  57. Section 44Release of accused when evidence deficient.
  58. Section 45Case to be sent to Magistrate when evidence is sufficient.
  59. Section 46Production of seized articles before Magistrate.
  60. Section 47Closing of shop for the sake of public peace.
  61. Section 48For illegal import, etc.
  62. Section 48-APenalty for rendering or attempting to render denatured/methylated spirit fit for human consumption.
  63. Section 48-BPenalty for possession of unused and printed labels, corks etc.
  64. Section 49For misconduct by licensee, etc.
  65. Section 50For possession of illicit liquor.
  66. Section 50-APersons found drinking in public or any place of worship etc. Penalty.
  67. Section 50-BPenalty for licensed vendor etc.
  68. Section 50-CDestruction of unfit liquor or beer.
  69. Section 51For vexatious search or arrest.
  70. Section 52For vexatious delay.
  71. Section 53For abetment of escape of persons arrested, etc.
  72. Section 54For Excise and Taxation Officer using violence.
  73. Section 55Screening offender or giving false information.
  74. Section 56For offences not otherwise provided for. For subsequent offence double punishment.
  75. Section 56-AAttempt to commit offences punishable under the Act.
  76. Section 56-BSecurity for abstaining from commission of certain offences.
  77. Section 57Presumption as to commission of offence in certain cases.
  78. Section 58What things are liable to confiscation.
  79. Section 59Confiscation how ordered.
  80. Section 60Power to compound offences.
  81. Section 61Provisions of the Criminal Procedure Code & Ranbir Penal Code applicable to offences committed under this Act.
  82. Section 62Publication of rules & notifications.
  83. Section 63Exemptions and prohibitions.
  84. Section 64Bar of actions.