1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)
Section 12A. Possession of unused and printed labels corks, capsules, seals by certain persons.
1[12-A. Possession of unused and printed labels, corks, capsules, seals by certain persons.––No person shall have in his possession: ––
(a) any unused and printed label, cork, capsule or seal, duly approved by the Commissioner under this Act or under any rule or order made thereunder for use by a person licensed to establish or work in a distillery or brewery ; or
(b) any other label, cork, capsule, or seal which is an imitation of such unused and printed label, cork, capsule or seal as specified in clause (a) :
Provided that nothing herein shall apply to: ––
(i) a person licensed to establish or work in a distillery or brewery or who is incharge of the Jammu and Kashmir Excise Department Ware-house at Jammu or Srinagar ; or
(ii) a person who, in the execution of an order received from a person specified in sub-clause (i), manufactures or prints such labels, corks, capsules or seals.]
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.
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