The united provinces excise act, 1910

2 THE UNITED PROVINCES EXCISE ACT, 19101 [U. P. Act IV of 1910] As amended by U. P. Act III of 1914 Uttarakhand Act 9 of 2001 U. P. Act I of 1915 Uttarakhand Act 16 of 2002 U. P. Act IV of 1919 Uttarakhand Act 20 of 2003 Act XXXVIII of 19202 Uttarakhand Act 21 of 2010 U. P. Act II of 1923 Uttarakhand Act 3 of 2012 Act II of 1930 Uttarakhand Act 8 of 2018 ´U. P. Act III of 19413 Uttarakhand Act 23 of 2018 U.P. Act XIII of 19414 Uttarakhand Act 9 of 2019 U. P. Act 7 of 1970 Uttarakhand Act 13 of 2020 U. P. Act 23 of 1970 U. P. Act 4 of 1971 U. P. Act G of 1972 U. P. Act 30 of 1972 U. P. Act 13 of 1973 Adapted and modified by the Government of India (Adaptation of Indian Laws) Order, 1937. Adapted and modified by the Adaptation of Laws Order, 1950. (Received the assent of the Lieutenant Governor on the 18th December, 1909, and of the Governor-General on the 24th February, 1910, and was published5 under section 40 of the Indian Council Act, 1860, on the 12th June, 1910) WHEREAS it is expedient to consolidate and amend the law in force in the United Provinces relating to the import, export, transport, manufacture, sale and possession of intoxicating liquor and of intoxicating drugs : [AND WHEREAS in order to promote, enforce and carry into effect the policy of prohibition, it is necessary to authorize the State Government to prohibit the import, export, transport, manufacture, sale and possession of liquor and of intoxicating drugs in the United Provinces or in any specified area or areas thereof;]6 It is hereby enacted as follows: -- -------------------------------------------------------------------------------------------------------------- 1- For S. O. R., Bee Gaz. 1909. Pt. VII, p. 106. 2- Rep. by Act I of 1938. 3- This Act was prepared by the Governor in exercise of the powers assumed by him by virtue of th9 Proclamation, dated Nov. 3, 1939, issued under B. 93 of the Government of India Act, 1935, and was published with S. O. R. in Gaz. 1941, Pt. VII.A, p. 3. It was reenacted and continued by section 2 and Schedule of U. P. Act XIII of 1948. 4- This Act was prepared by the Governor in exercise of the powers assumed by him by virtue of the Proclamation, dated Nov. 3, 1939, issued under s. 93 of the Government of India Act, 1935 and was published with S. O. R. in Gaz. 1941, Pt. VII.A, pp. 1920. It- was re-enacted and continued by B. 2 and Sch. of U. P. Act XIII of 1948. 5- See Gaz. 1910, Pt. YII, p. 51. 6- Ins. by section 2 of U.P. Act III of 1941, made by the Governor in exercise of the powers assumed by him under section 93 of the Government of Indio Act, 1935 as continued by U. P. Act XIII of 1948. 3 [The United Provinces Excise Act, 1910] [Section 1-3] CHAPTER I PRELIMINARY AND DEFINITIONS Short title and 1. [(1)]7 This Act may be called the United Provinces Excise Act, 1910 and it extends1 to the whole of {Uttar Extent Pradesh}2; [(2) It shall be deemed to have been in force ever since the commencement of the United Provinces Excise Act, 1910 and accordingly all references to the State Government in the amendments made in that Act by this Act shall, in relation to the period before January 26, 1950, be construed as references to the Provincial Government.]7 Repeal of 2. The enactments mentioned In the schedule are repealed to the extent specified in the fourth column enactments thereof. Interpretation 3. In this Act, Unless there is something repugnant in the subject or context -- Excise revenue" (1) "excise revenue" means revenue derived or derivable from any duty, fee, tax, fine (other than a fine imposed by a court of law), or confiscation 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 drugs; "Excise officer" (2) "excise officer" means a Collector or any officer or person appointed or invested with powers under section 10 ; "Excise (3) "Excise Commissioner" means the officer appointed by the [State Government]3 under section 10, Commissioner" sub-section (2) clause (a) ; "Excise duty 4[(3-a) "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as and counter- the case may be, as 5{is mentioned in [entry 51]5 of List II in the Seventh Schedule to the Constitution}]; vailing duty" [(4) “manufactory” means a unit other than distillery, were Indian made foreign liquor is manufactured and bottled.]6 'Magistrate" (5) "magistrate" means any Magistrate exercising powers not less than those of a Magistrate of the second class, or any Magistrate of the third class specially authorized in this behalf by the District Magistrate ; "Tari" (6) "tari" means fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind of palm tree; 1. This Act has been extended to the areas mentioned in column 1 of this table under the Act or Order mentioned in column 2 and enforced in such areas under notification, if any, mentioned in column 3 with effect from the date mentioned in column 3 with effect from the date mentioned in column 4 against each such areas: Areas Act or Order under which extended Notifications, if any, Date from which under which enforced enforced 1 2 3 4 1 Rampur District U.P Act XII of 1950 _ Dec 30, 1949 2 Banaras District Banaras(Application of Laws) No.3262(1)/XVII,dated Nov 30, 1949 Order, 1949 Nov,30,1949 3Tehri-Garhwal Tehri- Garhwal(Application of No.3262(2)/XVII,dated ditto laws) order, 1949 Nov,30,1949 2.Subs. by the A. O. 1950 for (the United Provinces ). 3.Subs. by the A. O. 1950 for (Provincial Government). 4.Ins. by ·A. O. 1937. 5.Subs. for (item 40) and (the Govt. of India Act, 1995) by' the A.O. 1950. 6. Ins. by section 2 of U.P. Act No. 16 of 1997 7. Sub-section (1) insertion by section 2 of U. P. Act 5 of 1976. 4 [The United Provinces Excise Act, 1910] [Section 3] pachwai" (7) "pachwai" means fermented rice, millet or other grain whether mixed with any liquid or not and any liquid obtained therefrom, whether diluted or undiluted; spirit" (8) "spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not; "denatured’ [(9) "denatured" means rendered unfit for human consumption in such manner as may be prescribed by the [State Government]1 by notification in this behalf. When it is proved that any spirit contains any quantity of any substance prescribed by the [State Government]1 for the purpose of denaturation the court may presume that each spirit is or contains or has been derived from denatured spirit;]2 “Beer” (10) "beer" includes ale, stout, porter and all other fermented liquor made from malt; “Liquor” (11) "liquor" means intoxicating liquor and includes spirits of wine, spirit, wine, tari, pachwai, beer and all liquid consisting of or containing alcohol, also any substance which the [State Government]1 may by notification declare to be liquor for the purposes of this Act ; “intoxicating [(12) "intoxicating drug" means following intoxicating drug, namely- drug” Narcotic drugs and substances, other than leaves of hemp or drink prepared by it or any other intoxicating substances declared under the Narcotic Drugs and Psychotropic substances Act, 1985, which is notified by the State Government.]3 (i ) the leaves, small stalks and flowering or fruiting taps of the Indian hemp plant (cannabis sativa L) including all forms known as bhang, [or sidhi]6; (ii) [ * * * ]7 (iii) any mixture, with or without neutral materials, of any of the above forms of intoxicating drug or any drink prepared therefrom ; and [(iii) any other intoxicating substance which the State Government may by notification declare to be an intoxicating drug;]8 “Intoxicant” (13) ["intoxicant"]4 means any liquor or intoxicating drug as defined by this Act; (14) [ * * * ]5 (15) [ * * * ]5 1. Subs. by the A. O. 1950 for (Provincial Government). 2. Subs. by section 6 U. P. Act I of 1915. 3. Subs. by Section 2 (i) of UK Act no 23 of 2018. 4. Subs. for (excisable article) by the A, O. 1937. 5. Definition of (British India) omit. by ibid. 6. Subs. by Section 2 (a) of UK Act no 9 of 2019. 7. Repel. by Section 2 (a) of UK Act no 9 of 2019. 8. Subs. by Section 2 (c) of UK Act no 9 of 2019. 5 [The United Provinces Excise Act, 1910] [Section 3] “Sale” 8[(16) "sale" with its grammatical variations includes any transfer otherwise than by way of service of liquor and his service and by gift in the hotel, restaurant, club and notified places under the licence in sale;] “Import” (17) ["import" (except in the phrase "import into * * *1 India") means to bring into [Uttar Pradesh]2 otherwise than across a customs frontier as defined by the Central Government;]3 “Export” (18) ["export" means to take out of [Uttar Pradesh]2 otherwise than across a customs frontier as defined by the Central Government;]3 'Transport" (19) "transport" means to move from one place to another within [Uttar Pradesh;]2 “Manufacture” (20) "manufacture" includes every process, whether natural or artificial, by which any [intoxicant]4 is produced or prepared, and also redistillation and every process for the rectification, flavoring, blending or colouring of liquor; “Cultivation" [(20-a) “cultivation” with its grammatical variations, means the raising of a plant from seed and includes the tending or protecting of a plant during its growth ;]5 "To bottle" (21) "to bottle" means to transfer from a cask or other vessel to a bottle or other receptacle for the purposes of sale whether any process of rectification be employed or not; and bottling includes rebottling ; "Place" [(22) "place" includes a house, building, shop [room]6 booth, tent and vessel; “Excisable [(22-a) "excisable article" means- article” (a) any alcoholic liquor for human consumption; or (b) any intoxicating drug ;]7 1. The word (British) omit. by the A. O. 1950. 2. Subs. by ibid for (the United Provinces). 3. Subs. by the A; O. 1937. 4. Subs, for (excisable article) by the A. 0, 1937. 5. Add. by s. 2 of U. P. Act No. 23 of 1970. 6. Insert by s. 2 of U. P. Act 4 of 1919. 7. Subs. by the A. 0. 1950 for s. 22 (a) of s. 3. 8. Subs. by section 2(ii) of UK Act no 23 of 2018. 6 [The United Provinces Excise Act, 1910] [Section 3] 1 [(23) “Hotel” means a commercial establishment or a part of a building where residential accommodation is, by way of business, provided for a monetary consideration; (24) “Club” means any person or body of persons register under the Company Act, 2013 or the Uttarakhand Co-operative Society Act, 2003 or Society Registration Act, 1860 providing services, facilities or advantages, primary to its members, for a subscription or any other amount ; (25) “Restaurant” means a commercial establishment where meals are prepared and served to customers for a monetary consideration. Explanation: Definition of restaurant given in U.P. Restaurant Consumption of Liquor Rules, 1952 (as adopted and modified in the Uttrakhand), shall be applicable for relevant purposes inspite of the said definition. (26) “Notified place” means any building or part of a building and the premises appurtenant thereto and any specifically demarcated land wherein the supply of liquor in terms of a licence is permitted for consumption within such notified place; (27) “Service and supply of liquor’ means providing of liquor for consideration at clubs, restaurants, hotels and any other notified place on the basis of licence issued on the condition that such liquor shall be consumed within the premises of such hotel, club, restaurant or other notified place; (28) ‘Shop of liquor’ means such retail shop who have licence of liquor sale in the sealed bottle etc. in retail.] -------------------------------------------------------------------- 1- Inserted clauses (23),(24),(25),(26),(27) and (28) by section 2(iii) of UK Act no 23 of 2018. 7 [The United Provinces Excise Act, 1910] [Section 4-8] Power of State 4. (1) The [State Government]1 may by notification declare any substance to be Government to "liquor" for the purposes of this Act, or any portion thereof. declare what is to be deemed "liquor" "Country liquor" (2) The [State Government]1 may, [* * * ]2 in like manner and for the like purposes and “foreign declare what shall be deemed to be "country liquor" and "foreign liquor" liquor” respectively [ * * * ]3 5. [* ** ]4 Power of State 6. (1) The [State Government]1 may by notification declare, with respect either to the Government to whole of [Uttar Pradesh]5 or to any local area comprised therein and as regards declare limit of purchasers, generally or any specified class of purchasers, and generally for sale by retail any specified occasion, what quantity of any [intoxicant]6 shall, for the purposes of this Act, be the limit of sale by retail. 'Sale by (2) The sale of any [intoxicant]6 in any quantity in excess of such quantity as the wholesale" [State Government]1 has under sub-section (1) declared to be the limit of sale by retail shall be deemed to be sale by wholesale. Possession of 7. When any [intoxicant]6 is in the possession of a person's wife, clerk or servant intoxicant by on account of that person, it shall, for the purposes of this Act, be deemed to be wife, clerk or in the possession of that person. servant Explanation-- A person employed temporarily or on a particular occasion in the capacity of a clerk or servant is a clerk or servant within the meaning of this section. Saving of 8. Save as provided by the schedule nothing contained in this Act shall affect the enactments provisions of the Sea Customs Act, 1878, the Cantonments Act, 1889, or the Indian Tariff Act, 1894, or any rule or order made thereunder. CHAPTER II ESTABLISHMENT AND CONTROL 9. [* * * ]7 1. Subs. by the A. 0. 1950 for (the United Provinces). 2. Omit. by s. 2 & Schedule II of Act 2 of 1930. 3. The proviso was omit. by A,0, 1937. 4. omit by section 40 and Schedule II of Act 2 of 1930. 5. Subs. by ibid for (the United Provinces). 6. Subs. for (excisable article) by the A. O. 1937. 7. Omit. by S .3 of U. P. Act 2 of 1923. 8 [The United Provinces Excise Act, 1910] [Section 9-10] Administration of 10. (1) The administration of the Excise Department in any district shall, unless the Excise Department [State Government]1 otherwise directs, be under the charge of the Collector of in districts that district. Power of State (2) The [State Government]1 may by notification applicable to the whole of [Uttar Government Pradesh]2 or to any district or local area comprised therein -- To appoint Excise (a) [appoint an officer4 hereinafter referred to as the Excise Commissioner Commissioner, who shall, subject to the orders of the [State Government]1 have the control of the administration of the Excise Department]3; To appoint (b) [constitute a licensing board or]5 appoint any person other than the persons to Collector to exercise all or any of the powers and to perform all or any of the exercise powers duties of a Collector in respect of the administration of the Excise Department of collector either concurrently with or in subordination to or in exclusion of the Collector, subject to such control as the [State Government]1 may direct; To empower (c) empower officer to perform the acts and duties mentioned in sections officers or persons 48 and 64( a), and empower officers or persons to perform the acts and duties to perform certain mentioned in section 50 ; duties To appoint (d) appoint officers4 of the Excise Department of such classes and with officers of the such designations, powers and duties under this Act as the [State Government]1 Excise may think fit, and define the areas within which such powers and duties may be Department exercised and performed ; To order exercise (e) order that all or any of the powers and duties assigned to an officer of and performance the Excise Department under clause (d) of this sub-section shall, subject to the of powers and provisions of this Act, be exercised and performed by any officer other than an duties by officer other than excise officer of the Excise Department or by any person ; officers and by other persons To delegate its (f) delegate [* * *]6 to the Excise Commissioner all or any of its powers powers under this Act, except the power conferred by section 40 to make rules; To withdraw (g) withdraw from any officer or person any or all of his powers in powers respect of the administration of the Excise Department; 1. Subs, by the A. O. 1950 for (Provincial Government). 2. Subs: by the A. O. 1950 for the (United Provinces). 3. Subs, by Section 4 (1) of U. P. Act 2 of 1923. 4. See notification no. 574 /XIII-35, d. July 13, 1910, and no. 152/XIII, d. March 29 1923, in Gazette 1910, Pt. T, p. 739, and ibid, 1923, Pt. 1, p. 351, respectively See also Excise Manual. 5. Ins. by section 4(2) of U. P. Act II of 1923. 6. Omit. by section 4(3) ibid. 9 [The United Provinces Excise Act, 1910] [Section 11] To permit (h) permit the delegation by [* * *]1 the Excise Commissioner or delegation of Collector to any person or classes of persons specified in such notification of power any powers conferred by or under this Act or by or under any other law for the time being in force relating to excise revenue. [Appeals and 11. (1) A Collector, and every other Excise Officer (not being the Excise revisions Commissioner) shall, in respect of all proceeding under this Act, be subject to the control of the Excise Commissioner and all order passed by Collector or such other officer under this Act, shall be appealable to the Excise Commissioner in the manner prescribed by rules made by the State Government in this behalf : Provided that no appeal shall be entertained under this sub-section unless it is preferred by the aggrieved person within thirty days from the date of communication of such order, and unless the appellant has furnished satisfactory proof of having paid a sum of not less than 25 per cent of the disputed amount of tax, fee, penalty or other dues, if any, as the case may be: Provided further that the appellate authority may, for special and adequate reason to be recorded in writing in waive or relax the requirement of the proceeding proviso in respect of such disputed amount of tax, fees, penalty or other dues. (2) The State Government may either suo motu or on application by an aggrieved person call for an examine the records relating to any order passed in any proceeding under this Act, for the purposes of satisfying itself as to the correctness legality and property of any such order or as to the regularity of such proceeding, and if in any case it appears to the State Government that such order or proceeding should be modified, annulled, reversed or remitted for reconsideration, it may pass orders accordingly : Provided that no order adversely affecting any party shall be passed under this section unless he has been given a reasonable opportunity of making his representation : Provided further that no application under this sub-section shall be entertained unless it is preferred within thirty days from the date of the order of the Excise Commissioner and unless an appeal, where it lies has been field and disposed by the Excise Commissioner : Provided also that no application for revision shall be entertained unless the applicant has furnished satisfactory proof of having paid a sum of no less than 25 per cent of the disputed amount of tax, fee, penalty or other dues, if any, as the case may be : Provided also that the State Government may, for reasons, to be recorded in writing, waive, or relax the requirement of the preceding proviso in respect of such disputed amount of tax, fee, penalty or other dues.]2 1. Omitted by section 4 (4) of U. P. Act II of 1923. 2. Substituted by section 3 of U.P. Act No. 9 of 1978 10 [The United Provinces Excise Act, 1910] [Section 12-15] CHAPTER III IMPORT, EXPORT AND TRANSPORT Import of 12. (1) No [intoxicant]1 shall be imported unless- intoxicants (a) the [State Government]2 has given permission either general or special, for its import; (b) such conditions (if any) as the [State Government]2 may impose have been satisfied; and (c) the duty (if any) imposed under section 28 has been paid or a bond has been executed for the payment thereof. (2) Sub-section (1) shall not apply to any article which has been imported into [* * *]3 India and was liable on such importation to duty under [the Indian Tariff Act, 1894]4, or the Sea Customs Act, 1878. (3) [* * *]8 Export and 13. No [intoxicant]1 shall be exported or transported unless -- transport of (a) the duty (if any) imposed under section 28; or intoxicants (b) if the article was previously imported, the duty (if any) imposed on its importation under the Indian Tariff Act, 1894, or the Sea Customs Act, 1878, has been paid, or a bond has been executed for the payment thereof. 14. [ * * * ]5 Passes 15. No [intoxicant]1 exceeding such quantity as the [State Governments]2 may necessary for prescribe by notification6, either generally for the whole of [Uttar Pradesh]7, or import, export for any local area comprised therein, shall be imported, exported or transported and transport except under a pass issued under the provisions of the next following section : 1. Subs, for (excisable articles) by A. O. 1937. 2. Subs, by the A. O. 1950 for (Provincial Government). 3. The words (British) in sub sections (2) and (3) of s, 12 omit by A. O. 1950. 4. See now the Indian Tariff Act, 1934 (Act XXXII of 1934). 5. Omit. by s, 2 of U. P. Act 6 of 1972. 6. See notification no. 681/XIII-136, dated November 22, 1912, in Gaz., 1912, Pt., 1, p. 1203. 7. Subs. for (the United Provinces) by A. O. 1950. 8. Omitted by section 2 of Uttarakhand Act No. 09 of 2001. 11 [The United Provinces Excise Act, 1910] [Section 16-18] Provided that, in the case of duty-paid foreign liquor other than denatured spirit such passes shall be dispensed with unless the [State Government]1 shall by notification otherwise direct to any local area : Provided also, unless the [State Government]1 shall otherwise direct, that no pass shall be required for the transport of any [intoxicant]2 exported under a pass issued by an officer duly authorized in this behalf from any place beyond the limits of [Uttar Pradesh]3 to any other place beyond the said limits. Grant of passes 16. Passes for the import, export or transport of [intoxicants]2 may be granted by the for import, Collector. export and transport Such passes may be either general for the definite periods and kinds of [intoxicant]2 or special for specified occasions and particular consignments only. CHAPTER IV MANUFAOTURE, POSSESSION AND SALE Manufacture of 17. 5[(1) (a) no intoxicant shall be manufactured ; intoxicants prohibited (b) no portion of the hemp plant (cannabis sativa) from which any except under the intoxicating drug can be manufactured shall be collected; provision of this Act (c) no liquor shall be bottled for sale ; and (d) no person shall use, keep or have in his possession any material, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tari. Except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Collector.] (2) No distillery [brewery or manufactory]4 shall be constructed or worked except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Excise Commissioner under section 18. Establishment or 18. The Excise Commissioner may- licensing of (a) establish a distillery in which spirit may be manufactured under a distilleries and warehouses licence granted under section 17 on such conditions as the [State Government]1 deems fit to impose ; (b) discontinue any distillery so established : 1. Subs. by the A. O. 1950 for (Provincial Government). 2. Subs. for (excisable article) by the A. O. 1937 3. Subs. for (the United Provinces) by A. O. 1950. 4. Insert by section 3 of U.P. Act No. 16 of 1997. 5. Subs. section 3 of UK Act no 23 of 2018. 12 [The United Provinces Excise Act, 1910] [Section 19-21] (c) license, on such conditions as the [State Government]1 deems fit to impose the construction and working of a distillery [brewery or manufactory]6; (d) establish or license a warehouse wherein any [intoxicant]2 may be deposited and kept without payment of duty ; and (e) discontinue any warehouse so established. Removal of 19. No [intoxicant]2 shall be removed from any distillery, [brewery, manufactory]7, intoxicants from warehouse or other place of storage established under this Act unless the duty distillery, (if any) [payable under Chapter V]3 has been paid or a bond has been executed etc. for the payment thereof. Possession of 20. (1) No person not being licensed to manufacture, cultivate, collect or sell any intoxicants in [intoxicant]2 shall have in his possession any quantity of any [intoxicant]2 in excess of the excess of such quantity as the [State Government]1 has under section 6 declared quantity to be the limit of sale by retail except under a permit granted by the Collector in prescribed by that behalf : State Government prohibited except [Provided that no Act done or omission taking place during the period under permit commencing on may 1, 1972 and ending with April 24, 1978, which would not be an offence but for such omission shall constitute an offence punishable under the principal Act.]9 (2) [* * *]8 (3) A licensed vendor shall not have in his possession, at any place other than that authorized by his licence, any quantity of any [intoxicant]2 in excess of such quantity as the [State Government]1 has under section 6 declared to be the limit of sale by retail, except under a permit granted by the Collector in that behalf. (4) [* * *]4 20-A [* * *]5 20-B [* * *]5 Sale of 21. No [intoxicant]2 shall be sold without a licence from the Collector : intoxicants Provided that- without licence prohibited 1. Subs. by the A. O. 1950 for (Provincial Government). 2. Subs. for (excisable article) by the A. O. 1937. 3. Subs. for (imposed under section 28) by ibid. 4. Omit. by section 3 of U. P. Act 6 of 1972. 5. Omit. by section 4 ibid. 6. Inser. by section 4 of U.P. Act No. 16 of 1977. 7. Inser. by section 5 ibid. 8. Omited by section 4 of U.P. Act No. 9 of 1978. 9. Inser. by section 4 of U.P. Act No. 30 of 1978. 13 [The United Provinces Excise Act, 1910] [Section 22-24] (1) a person licensed under section 17 to cultivate or collect hemp plant (cannabis sativa) may sell without a licence those portions of the plant from which any intoxicating drug can be manufactured to any person licensed under this Act to deal in the same or to any officer whom the Excise Commissioner may prescribe ; (2) a licence for sale in more than one district of [Uttar Pradesh]1 shall be granted only by the Excise Commissioner ; (3) [* * *]2 Prohibition of 22. No licensed vendor and no person in the employ of such vendor and acting on sale to persons his behalf shall sell or deliver any [liquor]3 or intoxicating drug to any person under the age of apparently under the age of [twenty one years]7 whether for consumption by [twenty one]7 such person or by any other person and whether for consumption on or off the years premises of such vendor. Prohibition of 23. (1) No person who is licensed to sell [liquor]4 for consumption on his premises shall employment of during the hours in which such premises are kept open for business, employ or persons under permit to be employed, either with or without remuneration, any [person]5 under the age of the age of [twenty one years]8, in any part of such premises in which such [twenty one]8 Liquor or spirit is consumed by the public. years and of women (2) No person who is licensed to sell foreign liquor for consumption on his premises shall, without the previous permission in writing of the [Excise Commissioner]6 during the hours in which such promises are kept open for business, employ or permit to be employed, either with or without remuneration, any woman in any part of such premises in which liquor is consumed by the public. (3) Every permission granted under sub-section (2) shall be endorsed on the licence, and may be modified or withdrawn. Grant of 24. Subject to the provisions of section 31, the Excise Commissioner may grant to exclusive any person a licence for the exclusive privilege- privilege of manufacture, (1) of manufacturing or of supplying by wholesale, or of both; or etc. (2) of selling by wholesale or by retail, or 1. Subs. by the A. O. 1950 for (United Provinces). 2. Omitted by section 2 of U.P. Act No, 30, 1972. 3. Subs. for (spirit) by section 6 of U. P. Act 2 of 1923. 4. Subs. for (foreign liquor or country spirits) by section 7(1) ibid. 5. Subs. for (child) by section 7(1) ibid. 6. Subs. for (Chief Revenue Authority) by s. 7(2) of U. P. Act II of 1923. 7. Subs. for (twenty one years) by section 5 of U.P. Act No. 9 of 1978 8. Insertion by section 6 ibid. 14 [The United Provinces Excise Act, 1910] [Section 24A-25] (3) of manufacturing or of supplying by wholesale, or of both, and of selling by retail, any country liquor or intoxicating drug within any local area. [Grant of 24-A 1[(1) Subject to the provisions of section 31, the Excise Commissioner may exclusive or grant to any person a licence or licences for the exclusive or other other privilege in respect of privilege – foreign liquor (a) of manufacturing or of supply by wholesale, or of both; or (b) selling by retail; or (c) of selling by wholesale; or (d) of selling by retail at shops; any foreign liquor in any locality. (2) The grant of licence or licences under clause (d) of sub-section (1) in relation to any locality shall be without prejudice to the grant of licences for the retail sale of foreign liquor in the same locality in hotels, restaurants, clubs and notified places for consumption on their premises.] (3) Where more licences than one are proposed to be granted under clause (d) of sub-section (1) in relation to any locality for the same period, advance intimation of the proposal shall be given to the prospective applicants for every such licence. (4) The provisions of section 25 and proviso to section 39 shall apply in relation to grant of a licence for an exclusive or other privilege under this section as they apply in respect of the grant of a licence for an exclusive privilege under section 24. 2[(5) Exclusive privilege for service and supply of Liquor: Licence may be granted for service and supply for consumption of liquor with the permission of Hotel, Restaurant, Club and notified places. Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or authority, every hotel, club, restaurant or any notified place having a licence shall be entitled to engage in the service and supply of liquor to members, guests or other persons for consumption of such liquor within the premises of such club, hotel, restaurant or notified place, irrespective of whether such club, hotel, restaurant or notified place, is located on or near any State or National Highway: Provide that if any persons obtains permit for serving of liquor at a private place, then such place shall be considered as notified place for the purpose of this section. ---------------------------------------------------------------------------------------- 1. subs. by section 4 (i) of UK Act no. 23 of 2018. 2. Subs. by section 4(ii) of UK Act no 23 of 2018. 15 [The United Provinces Excise Act, 1910] [Section 24A-5] (6) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any licence issued to any hotel, club, restaurant or other notified place for the sale of liquor shall be deemed to have been and always be deemed to have been issued for the service and supply of liquor and all relevant provisions of this Act and the rules made there under shall continue to apply as they did for sale of liquor. Explanation- For the removal of doubt, it is hereby clarified that all taxes, duties, cess or other levies as applicable to sale of liquor shall apply to service and supply of liquor unless otherwise specified in this or any other Act, rule or notification made thereunder.] Removal of 24-B For the removal of doubts, it is hereby declared – doubts (a) that the State Government has an exclusive right or privilege of manufacture and sale of country liquor and foreign liquor; (b) that the amount described as licence fee in clause (c) of section 41 is in its essence the rental or consideration for the grant of such right or privilege by the State Government; (c) that the Excise Commissioner as the head of the excise department of the State shall be deemed, while determining or realizing such fee, to act for and on behalf of the State Government.]2 Manufacture and 25. Within the limits of any military cantonment, and within such distance from sale of these limits as the [Central Government]1 in any case may prescribe, no licences liquor in military for the manufacture or sale of liquor or for an exclusive privilege in respect of cantonments liquor under section 24 shall be granted unless with the consent of the Commanding Officer. Grantee 26. Subject to the conditions of his licence the grantee of any exclusive privilege of may lot or assign the whole, or any portion of his privilege; but no lessee or exclusive assignee of such privilege or portion of a privilege shall exercise any rights as privilege may let or assign such unless and until a licence has been granted to him by the Excise Commissioner on application made by the grantee. 1.Subs. by the A. O. 1937 for (Local Government). 2.Added by section 2 (ii) of U.P. Act No. 5 of 1976. 16 [The United Provinces Excise Act, 1910] [Section 26-28] Recovery by 27. Any grantee, lessee or assignee as aforesaid may recover from any person grantee of holding under him any money due to him in his capacity of grantee, lessee or exclusive assignee as if it were an arrear of rent recoverable under the law for the time privilege of being in force with regard to landholder and tenant : sums due to him Provided that nothing contained in this section shall affect the right of any such grantee, lessee or assignee to recover by civil suit any such amount due to him from any such person as aforesaid. CHAPTER V DUTIES AND FEES Duty on 28. (1) [An excise duty or a countervailing duty, as the case may be]1 at such rate or excisable rates as the [State Government]2 shall direct,3 may be imposed, either generally Articles or for any specified local area, on any excisable article-------- (a) imported in accordance with the provisions of section 12 (1) ; or (b) exported in accordance with the provisions of suction 13 ; or (c) transported; or (d) manufactured, cultivated or collected under any licence granted under section 17 ; or (e) manufactured in any distillery established, or any distillery or brewery licensed, under section 18 : Provided as follows ------- (i) duty shall not be so imposed on any article which has been imported into [***]4 India and was liable on such importation to duty under the Indian Tariff Act, 18945, or the Sea Customs Act, 1878. [ii] [***]6 Explanation- Duty may be imposed under this section at different rates according to the places to which any excisable article is to be removed for consumption, or according to the varying strength and quality of such article. 1. Subs. for (A duty) by the A. O. 1937. 2. Subs. by the A. 0.1950 for (Provincial Government) which had been substituted by 1937 for (Local Government). 3. For directions under this s consult S. R. O. 4. The word (British) omit. by the A. O. 1950. 5. See now the Indian Tariff Act, 1934.(Act XXXII of 1934). 6. The proviso (ii) omitted by A. O.1937. 17 [The United Provinces Excise Act, 1910] [Section 28] 1[(2) The State Government shall, in imposing all excise duty or a countervailing duty as aforesaid and in fixing its rate, be guided by the directive principles specified in Article 47 of ‘the Constitution of India’. (3) Such duty shall not exceed the maximum as provided hereinafter - 2[(A) Countervailing duty on excisable articles imported in accordance with the provisions of section 12(1)- item Description of excisable articles Maximum rate of No. duty 1. Country liquor (except tari) Rs. 500 per bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour to liquor imported into India; and rectified spirit-- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet Rs. 1500 bulk per preparations) litre (c) Wine Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations Rs. 1500 per bulk containing spirit not otherwise specified (other than drugs litre and medicines) (e) Brandy, gin, whisky, rum, rectified spirit and other sorts Rs. 1500 per bulk of spirit not otherwise specified litre 3. Bhang (Hemp) Rs. 75 per kg. 2[(B) Excise or countervailing duty on excisable articles exported in accordance with the provisions of section 13-- Item Description of excisable articles Maximum rate of duty No. 1. Country liquor (except tari and other fermented alcoholic Rs. 500.00 bulk litre beverages) 2. Liquor manufactured in India and sophisticated or Rs. 1500 per bulk coloured so as to resemble in flavour or colour to liquor litre imported into India (except beer) 3. Beer brewed in India Rs. 300 per bulk litre 4. Bhang(Hemp) Rs. 75.00 per kg. 1. Section 28 renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, sub-sections (2) and (3) insert, by section 2 of I.P. Act No. 7 of 1970. 2. Substituted (a) and (b) by section 2 of Uttarakhand Act No. 08 of 2018. 18 [The United Provinces Excise Act, 1910] [Section 28] 1[(C) Excise or countervailing duty on excisable articles transported— Item Description of excisable articles Maximum rate of No. duty 1. Country liquor (except tari) Rs.500 per bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour to liquor imported into India; and rectified spirit--- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet Rs. 1500 per bulk preparations) litre (c) Wines Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations Rs. 1500 per bulk containing spirit not otherwise specified (other than litre drugs and medicines) (e) Brandy, gin, whisky, rum, rectified spirit and other Rs. 1500 per bulk sorts of spirit not otherwise specified litre 3. Bhang (Hemp) Rs. 75 per kg. 1[ (D) Excise duty on excisable articles manufactured, cultivated or collected under any licence granted under section 17- Item Description of excisable articles Maximum rate of No. duty 1. Country liquor (except tari) Rs. 500 per bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour to liquor imported into India and rectified spirit--- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet Rs. 1500 per bulk preparations) litre (c) Wine Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations Rs. 1500 per bulk containing spirit not otherwise specified (other than litre drugs and medicines) (e) Brandy, gin, whisky, rum, rectified spirit and other Rs. 1500 per bulk sorts of spirit net otherwise specified litre 3. Bhang (Hemp) Rs. 75 per kg. 1. Substituted (c) and (d) by section 2 of Uttarakhand Act No. 08 of 2018. 19 [The United Provinces Excise Act, 1910] [Section 28] 3[(E) Excise duty on excisable articles manufactured in any distillery established, or any distillery or brewery licensed under section 18- Item Description of excisable articles Maximum No. rate of duty 1. Country liquor (except tari and other fermented alcoholic Rs. 500 per beverages) bulk litre 2. Liquor manufactured in India and sophisticated or coloured so as to resemble in flavour or colour liquor imported into India and rectified spirit--- (a) Ale, beer, porter, cider and other fermented liquors Rs. 300 per bulk litre (b) perfumed spirit (other than medicinal and toilet preparations) Rs. 1500 per bulk litre (c) Wine Rs. 1500 per bulk litre (d) Liquors, cordials, mixtures and other preparations Rs. 1500 per containing spirit not otherwise specified (other than drugs and bulk litre medicines) (e) Brandy, gin, whisky, rum, rectified spirit and other sorts of Rs. 1500 per spirit not otherwise specified bulk litre]3 [(4) Notwithstanding anything contained in sub-section (3), the maximum rate of duty on Ale, beer, porter, cider and other fermented liquors occurring against item 2 (a) in the table, in clause (e) of sub-section (3) shall be deemed to be rupees 5 per litre with effect from June 4, 1975 and any notification issued on or after June 4, 1975 which is the conformity with the provision of this sub- section shall be deemed to be, and always to have been, valid and lawful as if the provisions of this section sub-section were in force at all material time.]2 [Imposition of 28-A (1) Where the quantity of sprit or beer in stock in a brewery is found, on additional duty examination by such officer of the Excise Department as may be authorized by in certain cases the Excise Commissioner in this behalf to exceed to quantity in hand as shown in the stock account, the brewery shall be liable to pay duty on such excess at the ordinary rates fixed under section 28. (2) Where the quantity of sprit or beer is found less than that shown in the stock account on such examination and deficiency exceeds ten per cent, (allowance to that extent being made to cover losses due to evaporation, sullage and other contingencies within the brewery, and also to cover loss in bottling and storage) the Excise Commissioner shall levy an additional duty at the rate of one hundred per cent of ordinary rates of duty in respect of such deficit as exceeds ten percent over and above the ordinary rates of duty.]1 1. Inser. by section 7 of U.P. Act No. 9 of 1978. 2. Added by section 2 of U.P. Act No. 1 of 1990. 3. Substituted (e) by section 2 of Uttarakhand Act No. 08 of 2018. 20 [The United Provinces Excise Act, 1910] [Section 29] Manner in 29. Subject to such rules1 as the [Excise Commissioner]2 may prescribe to regulate which duty may tee time, place and manner of payment, such duty may be levied in one or more be levied of the following ways as the [State Government]3 may by notification4 direct :- (a) in the case of excisable articles imported under section 12 (1) -- (i) by payment either in the province of import or in the province or territory of export ; or (ii) by payment upon issue for sale from a warehouse established or licensed under section 18 (d) ; (b) in the case of excisable articles exported under section 13 by payment either in the province of export or in the province or territory of import; (c) in the case of excisable articles transported -- (i) by payment in the district from which the excisable article is to be transported; or (ii) by payment upon issue for sale from a warehouse established or licensed under section 18 (d) ; (d) in the case of intoxicating drugs manufactured under any licence granted under section 17 (1) -- (i) by a rate charged upon the quantity manufactured under a licence granted under the provisions of section 17 (1) (a), or issued from a warehouse established or licensed under section 18 (d) ; (ii) where the intoxicating drug is manufactured from hemp plant (cannabis sativa) cultivated or collected under a licence granted under the provisions of section 17 (1) (b) and (c), by an acreage rate levied on the cultivation, or by a rate charged upon the amount collected ; (e) in the case of spirit or beer manufactured in any distillery established or any distillery [brewery or manufactory]6 licensed under section 18-- (i) by a rate charged upon the quantity produced or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under section 18 (d) ; (ii) by a rate charged in accordance with such scale of equivalents, calculated on the quantity of materials used or by the degree of attenuation of the wash or wort, as the case may be, as the [State Government]5 may prescribe : 1. Subs. for the words (the Chief Revenue Authority may make rules) by section 12 of U. P. Act 2 of 1923. 2. Subs. for (Chief Revenue Authority] by section 8 of U. P. Act II of 1923. 3. Subs. by the A. O. 1950 for (Provincial Government] which had been substituted. by the A. O. 1937 for [L. G.) 4. For notifications under this a consult S. R.O. 5. Subs. by the A.O.1950 for (Provincial Government) which had been subs. by the A. O. 1937 for (Local Government). 6. Insertion for section 6 of U.P. Act No. 16 of 1977. 21 [The United Provinces Excise Act, 1910] [Section 30-30A] Provided that, where payment is made upon issue of an excisable article for sale from a warehouse established or licensed under section 18 (d), it shall be at the rate of duty which is in force on that article on the date when it is issued from the warehouse. Payment for 30. [(1) Instead of or in addition to any duty leviable under the Chapter, the State exclusive Government or on its behalf the Excise Commissioner may accept payment of privileges a sum in consideration of the grant of licence for any exclusive or other privilege under section 24 or section 24-A.]7 [(2) The sum payable under sub-section (1) may either be fixed by auction or inviting tenders or otherwise or be assessed on the basis of the sales made or quota lifted under the licence or partly fixed and partly assessed in the aforesaid manner.]8 [(3) For the financial year commencing on April 1, 1983 apart from the sum fixed for grant of licence under section 24-A, the sum assessed, called as assessed fee, on the basis of sales under the licence shall be payable, at the rupees five per reputed quart bottle of all kinds of sprit wine, liquor and cordial and at the rate of paise sixty per reputed quart bottle of bear, stout and other fermented liquors by the wholesale vendors of foreign liquor.]9 [Saving for 30-A (1) Until provision to the contrary is made by the [Parliament]2 the [State duties being Government]3 may continue to levy any duty to which this section applies levied at which it was lawfully levying immediately before the commencement of [the commencement Constitution]2 under this chapter as then in force. of the Constitution (2) The duties to which this section applies are -- (a) any duty on intoxicants [or medicinal or toilet preparations containing alcohol]4 which are not excisable articles within the meaning of this Act; and (b) any duty on an excisable article produced outside India and imported into [Uttar Pradesh]5 whether across a customs frontier as defined by the Central Government or not. (3) Nothing in this section shall authorize the levy by the [State Government]3 of any duty which, as between goods manufactured or produced in the [State]6, and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the [State]6, discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.]1 1. Add. by the A. O. 1937. 2. Subs. For (Central Legislature and Part III of the Government of India Act 1935) by the A. O. 1950. 3. Subs. by the A.O.1950 for (Provincial Government) which had been subs. by the A. O. 1937 for (Local Government). 4. Ins. by the A. O. 1950. 5. Subs. for (the United Provinces) by the A. O. 1950. 6. Subs. by the A. O. 1950 for (Province). 7. Substituted by section 2(iii) of U.P. Act No. 5 of 1976. 8. Substituted by section 3 of U.P. Act No. 13 of 1979. 9.

Added by section 3 of U.P. Act No.7 of 1998. 22 [The United Provinces Excise Act, 1910] [Section 31-34] CHAPTER VI LICENCES, PERMITS AND PASSES Form and 31. Every licence, permit or pass granted under this Act shall be granted -- conditions of (a) on payment of such fees (if any), licences, etc. (b) subject to such restrictions and on such conditions, (c) shall be in such form and contain such particulars, as the [Excise Commissioner]2 may direct either generally or in any particular instance in this behalf, and (d) shall be granted for such period as the [State Government]1 may, in like manner, direct. Saving of 32. Every licence which was granted under any section of the Excise Act, 1896, and licences in force is in force at the commencement of this Act, shall be deemed to have been at the commen- granted under the corresponding section of this Act, and shall (unless previously cement of this cancelled, suspended, withdrawn or surrendered under this chapter) remain in Act force for the period for which it was granted. Power of 33. Any authority granting a licence under this Act may require the grantee to authority execute a counterpart agreement in conformity with the tenor of his licence and granting licence to give such security for the performance of such agreement or to make such to require deposit in lieu of security as such authority may think fit. execution of counter part agreement, etc. Power to cancel 34. (1) Subject to such restrictions as the [State Government]1 may prescribe, the or suspend authority granting any licence, permit or pass under this Act may cancel or licences, etc. suspend it- (a) if any duty or fee payable by the holder thereof be not duly paid; or (b) in the event of any breach by the holder of such licence, permit or pass or by his servants, or by any one acting on his behalf with his express or implied permission of any of the terms or conditions of such licence, permit or pass; or (c) if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offence punishable [under the Dangerous Drugs Act, 1930 or]3 under the Merchandise Marks Act, 1889, or of any offence punishable under sections 482 to 489 (both inclusive) of the Indian Penal Code; or 1. Subs. by the A. O. 1950 for [Provl. Govt.] which had been subs. by the A. O. 1937 for L.G. 2. Subs. for (Chief Revenue Authority) by s. 9 of U. P. Act II of 1923. 3. Ins. by section 40 and Schedule II of Act No. 2 of 1930. 23 [The United Provinces Excise Act, 1910] [Section 35-36] (d) where a licence, permit or pass has been granted on the application of the grantee of an exclusive privilege under this Act, on the requisition in writing of such grantee; or (e) if the conditions of the licence or permit provide for such cancellations or suspension at will. (2) When a licence, permit or pass held by any person is cancelled under clause (a), (b) or (c) of sub-section (1), the authority aforesaid may cancel any other No compensa- licence, permit or pass granted to such person by, or by the authority of the tion or refund [State Government]1 under this Act or under any other law for the time being in claimable for force relating to excise revenue or under the Opium Act, 1878. cancellation or suspension of (3) The holder shall not be entitled to any compensation for the cancellation or licence etc. suspension of his licence, permit or pass under this section nor to a refund of under this any fee paid or deposit made in respect thereof. section Further power 35. (1) Whenever the authority granting a licence under this Act considers that such to cancel licence should be cancelled for any cause other than those specified in section licences 34 it shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may cancel the licence either -- (a) on the expiration of fifteen days notice in writing of its intention to do so, or (b) forthwith, without notice. Compensation in (2) If any licence be cancelled under clause (b) of sub-section (1) in addition to the the case of sum remitted as aforesaid there shall be paid to the licensee such further sum cancellation by way of compensation as the Excise Commissioner may direct. Refund of fee or (3) When a licence is cancelled under this section, any fee paid in advance or deposit deposit made by the licensee in respect thereof shall be refunded to him, less the amount (if any) due to the [State Government]1. Surrender of 36. [Any holder of a licence regarding retail sale or service and supply or liquor licence under this Act may surrender his licence on the expiration of one month's regarding retail notice in writing given by him to the Collector of his intention to surrender the sale or service and supply of same and on payment of the fee payable for the licence for the whole period liquor for which it would had been continued if such surrender not done; 1. Subs. by the A. O. 1950 for [Provincial Government] which had been subs. by the A. O. 1937 for Local Government. 2. Subs. by section 5 of UK Act no 23 of 2018. 24 [The United Provinces Excise Act, 1910] [Section 37-37A] Provided that, if the Excise Commissioner is satisfied that there is sufficient reason for surrender such a licence, he may remit to the holder thereof the sum so payable on surrender, or any portion thereof. Explanation- The words "holder of a licence" as used in this section, also include a person whose tender or bid for a licence has been accepted, although he may not actually have received the licence.] [Bar to right of 36-A No person to whom a licence has been granted under this Act shall have any renewal and claim to the renewal of such licence or any claim for compensation on the compensation determination or non-renewal thereof.]1 Technical 37. (1) No licence granted under this Act shall be deemed to be invalid by reason irregularities in merely of any technical defect, irregularity or omission in the licence or in any licence, etc. proceeding taken prior to the grant thereof. (2) The decision of the Excise Commissioner as to what is a technical defect, irregularity or omission shall be final. CHAPTER VI-A SPECIAL PROVISIONS REGARDING PROHIBITION [Prohibition of 37-A (1) Subject to the provisions in sub-section (4), the import or export of any import, export, intoxicating into or from Uttar Pradesh or any part thereof or the transport of transport, any intoxicant shall be prohibited. possession or consumption of (2) Notwithstanding anything contained in section 20, but subjects to the provision intoxicants of sub-section (4), the possession or consumption by any person or class of persons or subject to such exceptions, if any, as may be specified, by all persons in Uttar Pradesh or in any specified area or areas thereof, of any intoxicant shall absolutely or subject to such conditions as may be specified, be prohibited. (3) 2{The State Government may, having regard to various social, economic and administrative factors in the State, enforce prohibition in any such particular area as it may deem fit.} 1. Insertion by section 10 of U.P. Act 2 of 1923. 2. Subs. by section 2 of UK Act no 13 of 2020. 25 [The United Provinces Excise Act, 1910] [Section 37A] (4) Subject to the provisions of sub-section (3), the area to which the prohibition on import, export or transport of any intoxicant under sub-section (1) and on possession or consumption of any intoxicant under sub-section (2) extends and the date on which the prohibition in any area comes into force, shall be such as the State Government may, from time to time, specify by notification. (5) Notwithstanding anything contained in sub-section (4), in relation to any prohibition area, the State Government may, either by rules on by general or special order, make any exemption or relaxation in respect of the possession, consumption, import, export or transport of the intoxicants mentioned in the notification under sub-section (4) or any of such intoxicant by or for purposes of— (a) members of the defence services ; (b) foreigners visiting or residing in the prohibition area; (c) travelers through the prohibition area; (d) district hospitals or medical colleges requiring any intoxicant for medicinal purposes; (e) persons holding licences under sections 17, 18, 21 and 24; (f) consignments from, to or passing through the prohibition area by rail, road or air; (g) industrial, scientific, educational, medicinal or religious purposes. (6) In relation to any exemption or relaxation that may be made under sub-section (5), the State Government may either by rules or by general or special order, provide for the grant of pass or permit by such authority as may be specified. (7) Upon the issue of a notification referred to in sub-section (4), the authority granting a licence under this Act may in so far as it relates to a prohibition area cancel it forthwith without notice, and it shall thereupon remit a sum equal to the amount of the fee payable in respect of the unexpired period of the licence, and refund any fee paid in advance or deposit made by the licensee in respect thereof, less the amount, if any, due to the State Government, but no compensation shall in respect of such cancellation be payable to the licensee, anything contained in section 35 notwithstanding. 26 [The United Provinces Excise Act, 1910] [Section 38-38A] (8) Where any licence is cancelled under sub-section (7), the licensee shall dispose of the intoxicants in his possession in such manner as the State Government or the Excise Commissioner may by general or special order direct : Provided that no act done or omission taking place during the period commencing on May 1, 1972 and ending with June 25, 1978 which would not be offence but for such substitution shall constitute an offence punishable under the Principal Act.]2 CHAPTER-VII GENERAL PROVISIONS Measures, 38. Every person who manufactures or sells any [intoxicant]1 under a licence weights and granted under this Act shall be bound------ testing instruments (a) to supply himself with such measures, weights and instruments as the Excise Commissioner may prescribe and to keep the same in good condition; and (b) when such measures, weights and instruments have been prescribed, on the requisition of any excise officer duly empowered in that behalf, at any time to measure, weigh or test any [intoxicant]1 in his possession in such manner as the said excise officer may require. [Interest on 38-A (1) Where any excise revenue has not been paid within three months from the date arrears of excise on which it becomes payable, interest at such rate not exceeding twenty four revenue per cent per annum, as may be prescribed, shall be payable from the date such excise becomes payable till the date of actual payment : Provided that until a higher rate is prescribed, the rate of interest will be eighteen per cent per annum : Provided further that the respect of an excise revenue which became payable before the commencement of the Uttar Pradesh excise (Amendment) Act, 1985 interest at the said rate shall be payable from the date of such commencement if the excise revenue is not paid within three months of the said date. Explanation-- Nothing in this sub-section shall be construed to affect the payment of interest under an agreement, the terms of an auction or, a decree of the court, passed before the date of commencement of the Uttar Pradesh Excise (Amendment) Act, 1985 or which may be passed after the date of such commencement, in suits or proceeding filed before the said date. (2) Provisions of section 39 shall mutatis mutandis apply to realization of such interest as they apply to realization of excise revenue.]3 1. Subs. for (excisable article) by the A. O. 1937. 2. Substituted by section 4 of U.P. Act No. 30 of 1978. 3. Insertion by section 2 of U.P. Act No. 7 of 1985. 27 [The United Provinces Excise Act, 1910] [Section 39-40] Recovery of 39. All excise revenue including all amounts due to [the Government]1 by any excise revenue person on account of any contract relating to the excise revenue, may be recovered from the person primarily liable to pay the same, or from his surety (if any), as arrears of land revenue or in the manner provided for the recovery of public demands by any law for the time being in force. In case of default made by a holder of a licence the Collector may take the grant, for which the licence has been given, under management at the risk of the defaulter, or may declare the grant forfeited and re-sell it at the risk and loss of the defaulter. When a grant is under management under this section, the Collector may recover as excise revenue any moneys due to the defaulter by any lessee of assignee : Provided that no licence for an exclusive privilege granted under section 24 shall he forfeited or re-sold without the sanction of the authority granting the licence. Power of State 40. (1) The [State Government]2 may make rules for the purpose of carrying out the Government to provisions of this Act or other law for the time being in force relating to excise make rules revenue : [Provided that the Uttar Pradesh licensing under the Surcharge Fees System Rules, 1968 made by the Excise Commissioner, Uttar Pradesh, with the previous sanction of the State Government, as amended by the Excise Commissioner, Uttar Pradesh, from time to time, before the commencement of this Act, shall, until altered or repealed by the State Government by rules made under this section, be deemed to be and always to have been as valid and effective as if the said rules were duly made by the State Government under this section :]5 [Provided further that the rule tenure Uttar Pradesh Excise Export, Import and Kept in possession of Rectified Sprit (23rd Amendment) Rules, 1999 published with notification No. 129/13-2004 dated 13 March, 1931 be deemed to and always to have been in force from 01 April, 2007 to the context of the State of Uttarakhand.]7 (2) In particular and without prejudice to the generality of the foregoing provision, the [State Government]2 may make rules - (a) regulating the delegation of any powers by [***]3 the Excise Commissioner or Collector under section 10(2)(h) ; (b) prescribing the powers and duties of officers of the Excise Department; [(c) prescribing the manner in which appeals or revisions shall be presented and the procedure for dealing with such appeals and revisions;]6 (d) regulating the import, export, transport or possession of any [intoxicant]4 ; 1. Subs. by the A. O. 1950 for the (Crown) which had been subs. by the A. O. 1937 for (Govt.) 2. Subs. By the A. O. 1950 for (Pro. Govt.) which had been subs. by the A. 0.1937 for (L. G.) 3. The words (the Chief Revenue Authority) omit. by s. 11 of U, P. Act II of 1923. 4. Subs. for (excisable article) by the A. O. 1937. 5. Insertion by section 3 (a) of U. P. Act No. 5 of 1976. 6. Insertion by section 3 (b) ibid. 7. Ins. by section 2 of Uttarakhand Act No. 03 of 2012. 28 [The United Provinces Excise Act, 1910] [Section 41] (e) regulating the periods and localities for which, and the persons to whom, licences for the vend by wholesale or by retail of any [intoxicant]1 may be granted ; (f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such vend is granted for any locality ; (g) for the prohibition of the sale of any [intoxicant]1 to any person or class of persons ; (h) for the grant of expenses to witnesses and compensation for loss of time to persons released under section 49 on the ground that they have been improperly arrested and to persons charged before a Magistrate with offences punishable under the Act but acquitted; (i) regulating the power of excise officers to summon witnesses from a distance under the provisions of section 49; (j) for declaring the excise officers to whom, and the manner in which, information or aid should be given under section 56 ; (k) for the prohibition of the employment by the licence-holder of any person or class of persons to assist in his business in any capacity whatsoever; (l) for the prevention of drunkenness, gambling or disorderly conduct in or near any licensed premises and the meeting or remaining of persons of bad character in such premises; [(m) for the grant of reward to officials, officers or informers by the Collector out of and up to fifty percent of composition fee and by the Magistrate trying the case, out of and up to fifty percent of fine recovered under the Act.]4 (3) [* * *]2 Power of Excise 41. [The Excise Commissioner subject to the previous sanction of the State Commissioner to Government may make rules ]3 :-- make rules 5 [(a) regulating the manufacture, supply, storage, service or sale of any intoxicant including- (1) the erection, alteration, repair, inspection, supervision, management and control of any place for the manufacture, supply, storage, service or sale of such article and the fittings implements and apparatus to be maintained therein ; (2) the collection of portions of the hemp plant (cannabis sativa) from which any intoxicating drug can be manufactured and the manufacture of any intoxicating drug therefrom; 1. Subs. for (excisable article) by the A. 0 1937. 2. Omitted by section 4 of U.P. Act No. of 30, 1972. 3. Subs. for the words (the Chief Revenue Authority may make rules) by s. 12 of U. P. Act 2 of 1923. 4. Ins. by section 4 of U.P. Act No. 13 of 1979. 5. Sub.(a),(b) and (c) by section 6 of UK Act no 23 of 2018. 29 [The United Provinces Excise Act, 1910] [Section 41] (b) regulating the deposit of any intoxicant in a warehouse and the removal of any intoxicant from any such warehouse or from any distillery or brewery; (c) proscribes the scale of fees or manner of fixing, the fees payable for any licence, permit or pass including any consideration for the grant of any exclusive or other privilege granted under section 24 or section 24-A or for storing of any intoxicant : Provided that nothing contained in this clause shall be construed to prevent the State Government from levying by notification made from time to time any fee, including vend fee, as part of consideration for the granting of any such privilege. Explanation— (1) Fees may be prescribed under this sub-clause at different rates for different class of licences, permits, passes or storage and for different areas. (2) The manner of fixing such fee or consideration includes any one or more of the following manners; namely- (i) auction, (ii) invitation of tenders, (iii) assessment on the basis of sales made or quota lifted under the licence, permit or pass; (iv) any other provisions in addition to aforesaid;] (d) regulating the time, place and manner of payment of any duty or fee ; (e) prescribing the restrictions under and the conditions on which any licence, permit or pass may be granted, including provision for the following matters----- (i) the prohibition of the admixture with any [intoxicant]1 of any substance deemed to be noxious or objectionable; (ii) the regulation or prohibition of the reduction of liquor by a licensed manufacturer or licensed vendor from a higher to a lower strength. (iii) the fixing of the strength price or quantity in excess of or below which any [intoxicant]1 shall not be sold or supplied, and of the quantity in excess of which denatured spirit shall not be possessed, and the proscription of a standard of quality for any [intoxicant]1 ; 1. Substituted for (excisable article) by the A. O. 1937. 30 [The United Provinces Excise Act, 1910] [Section 42] (iv) the prohibition of sale except for cash; (v) the fixing of the days and hours during which any licensed premises or may not be kept open, and the closure of such premises on special occasions ; (vi) the specification of the nature of the premises in which any [intoxicant]1 may be sold and the notices to be exposed at such premises ; (vii) the form of the accounts to be maintained and the returns to be submitted by licence-holders; and (viii) the regulation of the transfer of licences; (f) (i) declaring the process by which spirit manufactured in [* * *]2 India shall be denatured ; (ii) for causing such spirit to be denatured through the agency or under the supervision of its own officers ; (iii) for ascertaining whether such spirit has been denatured ; (g) providing for the destruction or other disposal of any [intoxicant]1 deemed to be unfit for use; (h) regulating the disposal of confiscated articles. CHAPTER VIII SPECIAL PROVISIONS RELATING TO THE MANUFACTURE, SUPPLY AND SALE OF TariI Manufacture of 42. In local areas where the [State Government]1 so notifies - tari (a) no tari-producing tree shall be tapped ; (b) no tari shall be drawn from any tree; except under the authority and subject to the terms and conditions of a licence granted in that behalf by the Collector or under the provisions of section 45 : Provided that in any such local area the [State Government]3 may by notification [declare]4 that these provisions shall not apply to trees tapped or tari drawn under such aerial conditions as the Excise Commissioner may prescribe. 1. Substituted for (excisable article) by the A. O. 1937. 2. The word (British) omit, by the A.O. 1950. 3. Subs. by the A. 0.1950 for (Provincial Government) which had been subs. by the A. O. 1937 for (L. G.). 4. The provisions of this section were applied to the whole Province in notification no. 588/XIII-85, dated July 13, 1910, see Gaz., 1910, Part I, page 743. 31 [The United Provinces Excise Act, 1910] [Section 43-48] Sale of tari 43. In any such area as aforesaid a person having the right to the tari drawn from any tree may sell the same without a licence to a person licensed to manufacture or sell tari under this Act. Power of State 44. Where a licence for the exclusive privilege of manufacture, supply or sale of Government to tari in any local area has been granted under the provisions of section 24 the exempt from provi- [State Government]1 may by notification direct that the provisions of section sions of section 42, area in which excl- 42 shall not apply to such area. usive privilege for manufacture etc. of tari has been granted Grant of licence 45. Where a licence for the exclusive privilege of manufacturing tari has been by grantee of ex- granted under section 24, the [State Government]1 may declare that the written clusive privilege permission of the grantee to draw tari shall have the same force and effect as a of manufacturing tari licence from the collector for that purpose under section 42. Duty on tari 46. A duty at such rate or rates as the [State Government]1 shall direct, may be imposed either generally or for any specified local area, on any tari manufactured under any licence granted under section 42. [Such duty shall be levied by a tax on each tree tapped or from which tari is drawn, and its rate shall be fixed having due regard to the principles specified in sub-section (2) of section 28 and shall not exceed sixty rupees for a year or part there of per tree.]2 Power to make 47. In particular and without prejudice to the generality of the foregoing provisions rules the [State Government]1 may make rules regulating the tapping of tari producing trees and drawing of tari from such trees, the marking of such trees and the maintenance of such marks in any area to which the provisions of section 42 have been applied. CHAPTER IX POWERS AND DUTIES OF OFFICERS, ETC. Power to enter 48. The Excise Commissioner, or a Collector, or any [Officer of the Excise and inspect Department]3 not below such rank as the [State Government]1 may prescribe, or places of manu- any police officer duly empowered in that behalf, may enter and inspect, at any facture and sale time by day or by night, any place in which any licensed manufacturer carries on the manufacture of or stores any [intoxicant]4 and may enter and inspect at any time within the hours during which sale is permitted, and at any other time during which the same may be open any place in which any [intoxicant]4 is kept for sale by any licensed person, and may examine, test, measure or weigh any materials, stills, utensils, implements, apparatus, or [intoxicant]4 found in such place and may seize any measures, weights or testing instruments which he has reason to believe to be false. 1. Subs. by the A. 0.1950 for (Provincial Government) which had been subs. by the A. O. 1937 for (Local Government). 2. Subs. and b deemed always to have been substituted by s. 3 of U. P. Act. 3. Subs, for (other excise officer) by s, 2 of U. P. Act I of 1915. 4. Subs. for (excisable article) by the A. O. 1937. 32 [The United Provinces Excise Act, 1910] [Section 49-52] Powers of 49. (1) [A police Officer not below the rank of [Sub-Inspector]6 and an officer of the certain officers Excise Department not below such rank as the [State Government]2 may to investigate prescribe may investigate]1 into any offence punishable under this Act into offences committed within the limits of the area in which such officer exercises punishable under jurisdiction. this Act (2) [Any such officer may]3 exercise the same powers in respect of such investigation as [Sub-Inspector]6 may exercise in a cognizable case under the provisions of [Chapter XII of the Code of Criminal procedure, 1973]7 and if specially empowered in that behalf by the [State Government]2, such officer may without reference to a Magistrate, and for reasons to be recorded be him in writing, stop further proceedings against any person concerned or supposed to be concerned in any offence punishable under this Act into which he has investigated. Powers of arrest 50. Any officer of the excise, police, salt, opium or land revenue department not seizure and below such rank and subject to such restrictions as the [State Government]2 detention may prescribe, and any other person duly empowered in this behalf, may arrest without warrant, any person, found [committing or abetting an offence]8 punishable under [section 60A]9, section 62, section 63, or section 65; and may seize and detain any [intoxicant]4 or other article which he has reason to believe to be liable to confiscation under this Act or other law for the time being in force relating to excise revenue; and may detain and search any person upon whom, and any vessel, vehicle, animal, package, receptacle or covering in or upon which he may have reasonable cause to suspect any such article to be. Power of 51. The Collector may issue a warrant for the arrest of any person whom he has Collector to reason to believe to have [committed or abetted any offence punishable]10 issue warrant of under [section 60A]11, [***]5 section 62, section 63 or section 65. arrest Power of 52. If a Collector or a Magistrate upon information obtained, has reason to believe Collector or that an offence punishable under [section 60A]12, section 62, section 63 or Magistrate to section 65 has been or is likely to be committed, he may issue a warrant for the issue a search search for any [intoxicant]4, materials, still, utensil, implement or apparatus in warrant respect of which the alleged offence has been or is likely to be committed. 1. Subs, by section 3 (1) of U, P. Act 1 of 1915. 2. Subs, by the A. O. 19GO for (Provincial Government) which had been subs, by the A. O. 1937 for (L. G.). 3. Subs. by section 3 (2) of U. P. Act 1 of 1915. 4. Subs. for (excisable article) by the A. O. 1937. 5. The words "S.” 60-A" omit. by section 40 and Sch. II of Act No, 2 of 1930. 6. Substituted by section 8 (a) of U.P. Act No. 9 of 1978. 7. Subst. by section 8 (b) ibid 8. Subs. by section 3 (a) of Uttarakhand Act 9 of 2019. 9. Inserted. by section 3 (b) of Uttarakhand Act 9 of 2019. 10. Subs. by section 4 of Uttarakhand Act 9 of 2019. 11. Inserted. by section 4 of Uttarakhand Act 9 of 2019. 12. Inserted. by section 5 of Uttarakhand Act 9 of 2019. 33 [The United Provinces Excise Act, 1910] [Section 53-55] Power of 53. (1) [Whenever a Collector or an officer of the Excise Department not below such Collector or rank as the [State Government]1 may prescribe or a police officer not below the officer of the rank of [Sub-Inspector]5 has reason to believe that an offence punishable under Excise [section 60A]8, section 61, section 62, section 63 or section 65]2, has been, is Department to being or is likely to be committed in any place, and that a search warrant search without cannot be obtained without affording the offender an opportunity of escape or warrant of concealing evidence of the offence, he may, at any time, by day or night, enter and search such place : Provided that [any officer]3 other than a Collector taking action under this sub-section shall before entering such place record the grounds of his belief as aforesaid. Further powers (2) [The Collector or other officer]4 as aforesaid may seize anything found in such of seizures, place which he has reason to believe to be liable to confiscation under this Act, detention, and may detain and search and, if he thinks proper, arrest any person found in search and arrest such place whom he has reason to believe to be guilty of such offence as aforesaid. Procedure relating 54. The provision of [the Code of Criminal Procedure, 1973,]6 relating to arrests, to arrest, searches, search warrants, production of persons arrested and investigation into searches, etc. offences shall be held to be applicable, so far as may be, to all action take in these respects under this Act : [Provided that an offence punishable under section 60, section 60A, section 61, section 62, section 63, section 64-A, section 65, section 68 and section 69 or an offence punishable for abetment of any offence under the said sections may be investigated into without the order of a Magistrate, and that any warrant issued by the Collector under section 51 or section 52 may be executed by any officer authorised by the collector for the said purpose.]9 Certain 55. [55. An offences punishable under sub-section (2) of section 60, section offences to be 60A, section 62, section 63 and section 64A, abetment of any offence non-bailable ]7 punishable under the said sections and the offences under section 69 wherein any person has been previously convicted thrice for the same offence, shall be non- bailable within the meaning of the Code Of Criminal Procedure, 1973.]10 1. Subs. by the A. O. 1950 for (Pl·0Vl. Govt.) which has been subs. by the A. O. 1937 for (L.G.). 2. Subs. by section 4 of U. P . Act I of 1915. 3. Subs. for (an excise officer) by s. 4 ibid. 4. Subs. for (Every Collector or other Excise Officer) by ibid. 5. The word “any such officer” substituted the word “sub-inspector” by section 8 (a) of U.P. Act No, 9 of 1978. 6. The word “chapter 14 of the code of Criminal Procedure,1898” subst. by the word “chapter 12 of the code of criminal procedure” of section 8 (b) ibid. 7. Substituted by section 11 of U.P. Act No. 9 of 1978. 8. Inserted. by section 6 of Uttarakhand Act 9 of 2019. 9. Substituted by section 7 of Uttarakhand Act 9 of 2019. 10. Substituted by section 8 of Uttarakhand Act 9 of 2019. 34 [The United Provinces Excise Act, 1910] [Section 56-59] Duty of Officers 56. Every officer of the police, salt, opium and land revenue departments shall be of certain bound to give immediate information to an [officer of the Excise Department]1 departments to of all breaches of any of the provisions of this Act which may come to his report offences knowledge, and to aid, any [officer of the Excise Department]1 in carrying out and to assist the provisions of this Act upon request made by such officer. officers of the Excise Department [Duty of owner 57. Every person who owns or occupies any land or building and the agent of such occupier, lekhpal owner or occupier, on or in which there has been any unlawful manufacture of or village any intoxicant, or any unlawful cultivation or collection of any plants from policeman to which an intoxicating drug can be produced, and every owner of a vessel or report certain vehicle in which any intoxicant is manufactured contrary to the provisions of matters this Act, and every lekhpal or village policeman in whose jurisdiction such land or building is situate or vessel or vehicle is found, shall, in the absence of reasonable excuse, be bound to give notice of the same to a Magistrate or to an officer of the excise, police or land revenue department immediately the same comes to his knowledge.]4 Duty of officer 58. Every officer in charge of a police station shall take charge of and keep in safe in charge of custody, pending the orders of a Magistrate or of the Collector, all articles police station to seized under this Act which may be delivered to him; and shall allow any take charge of [officer of the Excise Department]2, who may accompany such articles to the articles siezed police station or may be deputed for the purpose by his superior officer, to affix his seal to such articles and to take samples of and from them. All samples so taken shall also be sealed with the seal of the officer in charge of the police station. Power to close 59. The District Magistrate by notice in writing to the licensee may require that shops for the any shop in which any [intoxicant]3 is sold shall be closed at such times or for sake of public such period as he may think necessary for the preservation of the public peace. peace If a riot or unlawful assembly is apprehended or occurs in the vicinity of any such shop, a magistrate of any class or any police Officer above the rank of constable who is present, may require such shop to be kept closed for such period as he may think necessary : Provided that where any such riot or unlawful assembly occurs the licensee shall, in the absence of such magistrate or police officer, close his shop without any order. 1. Subs. for (excise officer) by section 3 of U. P. Act 1 of 1915. 2. Subs. for (excise officer) by section 3 of U. P. Act 1 of 1915. 3. Subs. for (excisable article) by the A. O. 1037. 4. Subs. by section 3 of U.P. Act No. 23 of 1970. 35 CHAPTER X OFFENCES AND PENALTIES Penalty for 60. (1) Whoever, in Contravention of this Act or of any rule or order unlawful import, made there under, or of any licence, permit or pass obtained there under:- export, transport, (a) Exports any intoxicant; or manufacture, possession, sale (b) Transports or possesses any intoxicant which is not covered under section etc. 63 of this Act; or (c) Collects or sells the leaves and small stalks (not accompanied by flowering or fruiting tops) of natural and spontaneous growth of wild Indian Hemp plant (Cannabis Sativa) other than charas, ganja or any other intoxicating drug covered under the Narcotic Drugs and Psychotropic Substances Act , 1985; or (d) Constructs or operate any distillery, brewery, manufactory or vintnery; or (e) Uses, keeps or has in his possession any material , still, utensil, tools or apparatus, whatsoever, for the purpose of manufacturing any intoxicant other than tari; or (f) Removes nay intoxicant from any distillery, brewery, manufactory, vintner or warehouse licence, established or continued under this Act; or (g) Bottles any liquor for the purposes of sale; or (h) Sells any intoxicant, save in the case provided for by section 61; or (i) Taps, or draws tari from any tari-producing tree in the areas notified under section 42; Shall be punished with imprisonment which may extend to two years and with fine which may extent to ten thousand rupees in the case of an offence under sub clause (i) and in any other case , with imprisonment which may extend to three years and with fine which shall, not be less than ten times of the amount of excise revenue which would have been leviabled if such intoxicant had been dealt with in accordance with this Act and the rules and orders made thereunder or in accordance with any licence, permit or pass obtained there under or minimum five thousand but not exceeding minimum five thousand till twenty thousand rupees whichever is greater. (2) Whoever in contravention of this Act or any rule or order made thereunder or of any licence, permit or pass, obtained under this Act, manufactures any intoxicant shall be punished with the imprisonment which shall not be less than six months and which may extend to three years and also with fine which shall not be less than five thousand rupees and which may extend to twenty thousand rupees. (3) whoever, is contravention of this act or any rule or order made there under, consumes any intoxicant, shall be punished with fine which shall not be less than five thousand rupees and which may extend to ten thousand rupees. 1. Subs. by section 9 of UK Act no 9 of 2019. 36 [The United Provinces Excise Act, 1910] [Section 60A] Penalty for [60A- Whoever, adulterates or causes to be adulterated any intoxicant by mixing mixing any other substance or foreign ingredient to make such intoxicant noxious noxious or sells, offers or makes or causes to be sold or offered or made available such substance with noxious intoxicant or any other noxious substance for consumption in the grab of intoxicant and an intoxicant, likely to cause disability or hurt or grievous hurt or death or any selling of noxious other consequential injury to human beings, shall be punished substance under (a) If as a result of such an act death is caused, then he shall be punished with the garb of rigorous imprisonment which may extend to ten years but shall not be less intoxicant than seven years and shall also be liable to fine which may extend to ten lakh rupees but shall not be less than five lakh rupees; (b) If as a result of such an act, disability or grievous hurt is caused, shall be punished with rigorous imprisonment which may extend to eight years but shall not be less than six years and shall also be liable to fine which may extend to five lakh rupees but shall not be less than three lakh rupees; (c) If as a result of such an act, any hurt or any other consequential injuries caused to any person, shall be punished with imprisonment for a term which may extend to five years but shall not be less than three years and shall be liable to fine which may extend to two lakh rupees but shall not be less than one lakh rupees; Explanation:- For the purpose of this section the expression “hurt and grievous hurt” shall have the same meaning as in section 319 and section 320 respectively of the Indian Penal Code, 1860 (Act no. XLV of 1860).]1 ------------------------------------------------------------------------- 1. Inserted. by section 10 of UK Act no 9 of 2019. 37 [The United Provinces Excise Act, 1910] [Section 61-64] [Penalty for 61. If any licensed vendor, or any person in his employ and acting on his behalf- unlawful selling 1[(a) in contravention of section 22 sells or delivers any liquor or to persons under [twenty one]2 or intoxicating drug to any person apparently under the age of twenty one years; or employing (b) in contravention of section 23 employs or permits to be employed on persons under [twenty one]2 or any part of his licensed premises referred to in that section, any person under the Women age of twenty one years or any woman; he shall be punished with fine which may extend to ten thousand rupees.] [Penalty for 62. Whoever renders attempts to render fit for human consumption any spirit whether rendering manufactured in India or not which has been denatured, or has in his possession denatured spirit any denatured spirit which has been rendered fit for human consumption or in fit for human consumption respect of which any attempt has been made to render it so fit shall be punished with imprisonment for a term which shall not be less than six months, and which any extend to three years, and shall also be liable to fine which may extend to fifty thousand rupees. Explanation— For the purpose of this section, it shall be presumed that any spirit which is proved to contain any quantity of any denaturant, is or contains or has been derived from denature spirit.]3 [Penalty for 63. [63. Whoever, is contravention of this Act, or of any rule or order made possession of there under, imports any intoxicant or transports or has in his possession any intoxicant un- quantity of any intoxicant unlawfully imported, shall be punished with the lawfully imported, etc. imprisonment which shall not be less than six months and which may extend to five years and also with fine which shall not be less than ten times the amount of excise duty or excise revenue under Section 30 which would have been leviabled if such intoxicant had been dealt with in accordance with this act and the rules and orders made thereunder or in accordance with any license, permit or pass obtained thereunder or twenty thousand rupees whichever is greater; Provided that if any person import /transport such quantity of liquor which is under possession limit but the excise revenue in that liquor is not paid in Uttarakhand than he will punish under section 60 (1) (B).]4 Penalty of 64. Whoever, being the holder of a licence, permit or pass granted under this Act or certain acts by being in the employment of such holder and acting on his behalf- - licensee or his servant (a) fails to produce such licence, permit or pass on the demand of any Excise Officer or of any other officer duly empowered to make such demand; or 1. Subs. by section 8 of U.K. Act 23 of 2018. 2. Substituted by section 13 of U.P. Act No. 9 of 1978. 3. Substituted by section 9 of UK Act no 23 of 2018. 4. Subs. by section 11 of Uttarakhand Act No. 9 of 2019. 38 [The United Provinces Excise Act, 1910] [Section 64 A -65] (b) willfully does or omits to do anything in breach of any of the conditions of the licence, permit or pass, not otherwise provided for in this Act; [(c) save in a case provided for by section 60, wilfully contravenes any rule "made under section 40 and 41 shall, for each such offence, be punished with fine which shall not be less twenty thousand rupees.]4 shall for each such contravene be punished with fine which may extend to twenty thousand rupees.]2 [Penalty for 64-A (1) [****]5 acculturation by (2) Whoever being the holder of a licnece for the sale or manufacture of any licence vendor or manufacturer intoxicant under this Act, or a person in the employment of such holder sells or keeps or exposes for sale as foreign liquor, liquor which he knows or has reason to believe to be country liquor shall be punished imprisonment for a term which may extend to three years and with fine which may extend to twenty thousand rupees : Provided that the punishment shall not be less than – (i) imprisonment for three months and fine of two thousand rupees for the first offence; and (ii) imprisonment for six months and fine of five thousand rupees for each of the second of subsequent offences.]3 [Penalty for 65. (1) If any chemist, druggist, apothecary or keeper of dispensary allows any consumption in intoxicant which has not been bona fide medicated for medicinal purposes to chemists shop, be consumed on his business premises by any person not employed in his etc. business, he shall be punished with imprisonment for a term which may extend to six months or with fine which may extend to twenty thousand rupees, or with both. (2) If any person not employed as aforesaid consumes any such intoxicant on such premises, he shall be punished with fine which may extend to five thousand rupees.]1 1. Substituted by section 13 of U.K. Act No. 23 of 2018. 2. Subs by section 11of U.K. Act No.23 of 2018. 3. Subs by section 12of U.K. Act No.23 of 2018. 4. Subs by section 12of U.K. Act No.9 of 2019. 5. Repeal by section 13 of U.K. Act No.9 of 2019. 39 [The United Provinces Excise Act, 1910] [Section 66-69] Penalty for 66. Any excise officer who without lawful excuse shall cease or refuse to perform, or excise officer shall withdraw himself from the duties of his office, unless expressly allowed to refusing to do do so in writing by the Excise Commissioner, or unless he shall have given to his duty superior officer two months notice in writing of his intention to do so, shall be punished with imprisonment which may extend to three months, or with fine which may extend to five hundred rupees, or with both. Penalty for 67. If any excise officer- excise officer (a) without reasonable grounds of suspicion enters, inspects or, making vexatious searches, or causes to be entered, inspected or searched, any place; or search, etc. (b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act; or (c) vexatiously and unnecessarily detains, searches, or arrests any person; he shall be punished, with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees; or with both. [Penalty for 68. Whoever is guilty of any act or intentional omission in contravention of any of offences not the provisions of this Act, or of any rule or order made under this Act and not otherwise otherwise provided for in this Act, shall be punished for each such act or provided for omission with fine which shall not be less than [ten thousand rupees]3 and which may extend to ten hundred rupees.]2 Enhanced 69. 1[If any person, after having been previously convicted of an offence punishable punishment after under section 60, section 62, section 63 or section 65 or under the provisions of previous those section as they stood from time to time sub-subsequently commits and is conviction convicted of an offence punishable under any of these sections, he shall be liable to twice the punishment which may be imposed on a first conviction under this Act : [Provided that- (a) in the case of second or third conviction for any offence under sub- section (1) of Section 60, Section 63 or Section 65, a sentence of imprisonment for a term not less than one year but which may extend to five years, and with fine which may extend to thirty thousand rupees, shall be passed; (b) in the case of second or third conviction for any offence under sub- section (2) of Section 60 or Section 62, a sentence of imprisonment for a term not less than two years but which may extend to five years, and with fine which may extend to sixty thousand rupees, shall be passed; (c) in the case of fourth or subsequent conviction for an offence punishable under any of Section 60, Section 62, Section 63 or Section 65, a sentence of imprisonment for a term not less than seven years but which may extend to ten years and with fine which may extend to sixty thousand rupees, shall be passed.]4 1. Substituted by section 18 of U.P. Act No. 09 of 1978. 2. Substituted by section 2 of Uttarakhand Act No. 16 of 2002. 3. Substituted by section 14 of Uttarakhand Act No. 9 of 2019. 4. Substituted by section 15 of Uttarakhand Act No. 9 of 2019. 40 [The United Provinces Excise Act, 1910] [Section 69A-69C] Provided further that nothing in this section shall prevent any offence that might otherwise have been tried summarily under Chapter XXI of the Code of Criminal Procedure, 1973, from being so tried.] Demand for 69-A (1) Whenever any person is convicted of an offence punishable under the security for provisions of [Section 60, Section 60A, Section 62, Section 63 or Section abstaining from 65]3, the Court convicting such person may, at the time of passing the commission of sentence on such person order him to execute a bond for a sum proportionate certain offences to his means, with or without sureties, to abstain from the commission of any offence punishable under the said provisions during such period not exceeding three years as it may direct.

(2) The provisions of the Code of Criminal Procedure, [1973]3 shall mutatis- mutandis apply to all matters connected with such bond as if it were a bond to keep the peace ordered to be executed under section 106 of the said Code. Penalty for 69-B Whoever abets an offence punishable under this Act shall, whether such abetment offence be or be not committed in consequence of such abetment and Act LV of 1860 notwithstanding anything contained in section 116 of the Indian Penal Code, be punished on conviction for such abetment with the same punishment as is provided for the principal offence. Offence by 69-C (1) Where an offence under this Act has been committed by a company, every companies person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of its business, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly : Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance, of or is attributable to any neglect on the part of, any director, manager secretary, managing agent, secretaries and treasurers, or other officer of the company, such director, manager, secretary or managing agent, secretaries and treasurers, or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation :-- For the purposes of this section- (a) ‘company' means any body corporate and includes a firm or other association of individuate; and (b) “Director" in relation to a firm, means a partner in the firm.]1 1. New section 69-B and section 69-C added by section 11 of U.P. Act No. 23 of 1970. 2. Substituted by section 19(b) ibid 3. Substituted by section 16 of Uttarakhand Act No. 9 of 2019. 41 [The United Provinces Excise Act, 1910] [Section 70-71A] [Cognizance of 70. (1) No Magistrate shall take cognizance- offence [(2) of an offence punishable under section 60, section 60A, section 62, section 63, section 64A section 65 or section 69 B, except on his own knowledge or suspicion or on the complaint or report of an excise officer; or]5 (b) of an offence punishable under section 64, section 66, section 67 or section 68 except on the complaint or report of the Collector or an Exercise Officer authorized by him by a general or special order in that behalf.]2 [(2) Except with the special sanction of the state Government no magistrate shall take cognizance of any offence punishable under this Act other than an offence committed or abetted under sub section (a) and (b) of section 60A and section 67, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.]4 Presumption as to 71. In every prosecution under [section 60A]6 it shall be presumed, until the commission of contrary is proved that the accused person has committed an offence offence in certain punishable under that section in respect of- cases (a) any [intoxicant]1 ; or (b) any still, utensil, implement or apparatus whatsoever for the manufacture of any [intoxicant]1 other than tari ; or; (c) any materials which have undergone any process towards the manufacture of an [intoxicant]1 or from which an [intoxicant]1 has been manufactured; for the possession of which he is unable to account satisfactorily ; and the holder of a licence, permit or pass under this Act shall be liable to punishment, as well as the actual offender, for any offence punishable under section 60, section 62, section 63 or section 64 committed by any person in his employ and acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence : [Provided that, notwithstanding anything to the contrary in section 60A and 69B, no person other than the actual offender shall be punished with imprisonment except in default of payments of fine.]7 [Provisions 71-A The provisions of sections 306 and 308 of the Code of Criminal Procedure, regarding pardan 1973, shall apply in relation to offences punishable under this Act as they etc. to apply to apply in relation to offences mentioned in section 306 of the said code.]3 offences under the Act 1. Subs. For (excisable article) by the A. O. 1937. 2. Substituted by section 12 of U.P. Act No. 23 of 1970. 3. Added of section 21 U.P. Act No. 9 of 1978. 4. Substituted by section 17 (2) of Uttarakhand Act No. 9 of 2019. 5. Substituted by section 17 (1) of Uttarakhand Act No. 9 of 2019. 6. Inserted by section 18 (a) of Uttarakhand Act No. 9 of 2019. 7. Subs by section 18 (b) of Uttarakhand Act No. 9 of 2019. 42 [The United Provinces Excise Act, 1910] [Section 72] What things 72. (1) Whenever an offence punishable under this Act has been committed -- are Liable to (a) every [intoxicant]1 in respect of which such offence has been confiscation committed; (b) every still, utensil, implement or apparatus and all materials by means of which such offence has been committed; (c) every [intoxicant]1 lawfully imported, transported, manufactured, held in possession or sold along with or in addition to any [intoxicant]1 liable to confiscation under clause (a) ; (d) every receptacle, package and covering in which any [intoxicant]1 as aforesaid or any materials, still, utensil, implement or apparatus is or are found, together with the other contents (if any) of such receptacle or package; and (e) every animal, cart, vessel or other conveyance used in carrying such receptacle or package; shall be liable to confiscation. [(2) Where anything or animal is seized under any provision of this Act, the officer seizing and detaining such property shall, within three working days from the date of such seizure and detention; produce a detailed report for confiscation along with such seized property, seizure memo and other reliant documents before the Collector. The Collector shall upon receiving the said report along with seizure memo and seized property, immediately order for safe custody and storage of goods as he may deem fit. The Collector, if satisfied for reasons to be recorded that an offence has been committed due to which such thing or animal has become liable to confiscation under sub-section (1), he may order confiscation of such thing or animal whether or not a prosecution for such offence has been instituted: Provided that in the case of anything (except an intoxicant) or animal "referred to in sub-section (1), the owner thereof shall be given an option to pay in lieu of its confiscation such fine as the Collector thinks adequate not exceeding its market value on the date of its seizure.]2 (3) Where the Collector on receiving report of seizure or on inspection of the seized thing, including in any animal, cart, vessel or other conveyance, is of the opinion that any such thing or animal is subject to speedy wear and tear or natural decay or it is otherwise expedient in the pubic interest so to do, he may order such thing (except and intoxicant) or animal to be sold at the market price by auction or otherwise. (4) Where any such thing or animals is sold as aforesaid, and – (a) no order of confiscation is ultimately passed or maintained by the Collector under sub-section (2) or on review under sub-section (6), or (b) an order passed on appeal sub-section (7) so requires, or (c) in the case of prosecution being instituted for the offence in respect of which the thing or the animal in seized, the order of the court so required, 1. Subs. for (excisable article) by the A. O. 1937. 2. 7. Subs by section 19 of Uttarakhand Act No. 9 of 2019. 43 [The United Provinces Excise Act, 1910] [Section 72] the sale proceeds after deducting the expenses of the sale shall be paid to the person found entitled thereto. (5) (a) No order of confiscation under this section shall be made unless the owner thereof or the person from whom it is seized is given— (i) a notice in writing informing him of the grounds on which such confiscation is proposed, (ii) an opportunely of making a representation in writing within such reasonable time as may be specified in the notice, and (iii) a reasonable opportunity of being heard in the matter. (b) without prejudice to the provisions of clause (a), no order confiscating any animal, cart, vessel, or other convenience shall be made if the owner thereof proves to the satisfaction of the Collector that it was used in carrying the contraband goods without the knowledge or convenience of the owner, his agent, if any, and the person incharge of the animal, cart, vessel or other conveyance and that each of them had taken all reasonable and necessary precautions against such use. (6) Where on an application in that behalf being made to the Collector within one month from any order of confiscation made under sub-section (2), or as the case may be after issuing notice on his own motion within one month from the order under the sub-section refusing confiscation to the owner of the thing or animal seized or to the person from whose possession it was seized, to show cause why the order should not be reviewed, and after giving him a reasonable opportunity of being heard, the Collector is satisfied that the order suffers from a mistake apparent on the face of the record including any mistake of law, he may pass such order on review as he think fit. (7) Any person aggrieved by an order of the confiscation under sub-section (2) or sub-section (6) may, within one month from the date of the communication to him of such order, appeal to such judicial authority as the State Government may appoint in this behalf and the judicial authority shall, after giving an opportunity to the appellant to be heard, pass such order as it may think fit, confirming, modifying or annulling the order appealed against. (8) Where a prosecution is instituted for the offence in relation to which such confiscation was ordered the thing or animal shall subject to the provisions of sub-section (4) be disposed of in accordance the order of the Court. (9) No order of confiscation made by the Collector under this section shall prevent the infliction of any punishment to which the person affected thereby may be liable under this Act.]1 1. Substituted by section 7 of U.P. Act No. 13 of 1979. 44 [The United Provinces Excise Act, 1910] [Section 73-74] Further 73. When anything mentioned in clauses (a) and (b) of section 72, sub-section (1) is provisions for found in circumstances which afford reason for believing that an offence confiscation punishable under this Act has been committed in respect or by means thereof, or when such an offence has been committed and the offender is not known or cannot be found, the Collector may order confiscation of such thing and of any other thing or animal found or used therewith which is liable to confiscation as provided by section 72, sub-section (1) : Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person (if any) claiming any right thereto, and the evidence (if any) which he produces in support of his claim : Provided further that if the thing in question is liable to speedy and natural decay, or if the Collector is of opinion that the sale of the thing or animal in question would be for the benefit of its owner, the Collector may at any time direct it to be sold; and the provisions of this section shall, so far as may be, apply to the net proceeds of such sale. Order for this 73-A 2[(2) Where anything or animal is seized under any provision of this Act, the destroying officer seizing and detaining such property shall, within three working days from the consisted date of such seizure and detention; produce a detailed report for confiscation along intoxicant with such seized property, seizure memo and other reliant documents before the Collector. The Collector shall upon receiving the said report along with seizure memo and seized property, immediately order for safe custody and storage of goods as he may deem fit. The Collector, if satisfied for reasons to be recorded that an offence has been committed due to which such thing or animal has become liable to confiscation under sub-section (1), he may order confiscation of such thing or animal whether or not a prosecution for such offence has been instituted: Provided that in the case of anything (except an intoxicant) or animal "referred to in sub-section (1), the owner thereof shall be given an option to pay in lieu of its confiscation such fine as the Collector thinks adequate not exceeding its market value on the date of its seizure.] 1[Compoundin 74. (1) Any Excise Officer specially empowered by the State Government in that behalf g of offences may accept from any person whose licence, permit or pass is liable to be cancelled or suspended under section 34, or who is reasonably suspected of having committed an offence punishable under section 64 or section 68, a sum of money not exceeding One Lakh rupees in lieu of such cancellation or suspension or by way of composition for the offence, which may have been committed, as the case may be, and in all cases in which any property has been seized as liable to confiscation under this Act, may release the same on payment of the value thereof (as estimated by such officer). (2) Any officers specially empowered by the State Government in that behalf may subject to any general or special order of the State Government compound, whether before or after the institution of the precaution, any offence punishable under clause (a) of sub-section (1) of section 60 or section 63, where the quantity of the intoxicant involved does not exceed the quantity notified by the State Government in that behalf, or any offence punishable under sub-section (3) of section 60, on payment of such sum of money as composition fee as he think fit, which shall not be less than five thousand rupees; Provided that amount of minimum compounding mentioned in Section 60(1), 60(3) and 63 shall not be less than mentioned fine. 1. Subs. by section 14 of UK Act no 23 of 2018.. 45 [The United Provinces Excise Act, 1910] [Section 74 A -76] (3) On the payment by such person of some such of money or such value or both, as the case may be, such person, if in custody, shall be set at liberty and all the property seized may be released except intoxicating articles and no proceeding shall be instituted or continued against such person in any criminal court. The acceptance of such sum of money by way of composition shall be deemed to amount of an acquittal and in no case shall any further proceeding be taken against such person or property with reference to the same act.] 5[ 6[Imposition of 74-A (1) If a holder of a licence, permit or pass granted under this Act or an employee of penalty such holder contravenes any of the conditions of the licence, permit or pass or any rule made under this Act, any Excise Officer authorized by the State Government in this behalf may impose a penalty not exceeding (1,00,000/- )One Lakh rupees. (2) No order imposing a penalty shall be made under sub-section (1) unless the holder of the licence, permit or pass or the employee concerned is given – (a) a notice in writing informing him of the ground of which it is proposed to proceed under this section; (b) a reasonable opportunity of making a representation in writing, within such time as may be specified in the notice, against such grounds; and (c) a reasonable opportunity of being heard in the matter. (3) No person on whom a penalty is imposed under sub-section (1) shall be liable to prosecution in respect of any offence under this Act on the same fact.] CHAPTER-XI MISCELLANEOUS Exception of 75. Nothing in the foregoing provisions of this Act applies to the import, medicated articles manufacture, possession, sale or supply of any bona fide medicated article for medicinal purposes by medical practitioners, chemists, druggists, apothecaries or keepers of dispensaries, except in so far as the [State Government]1 may by notification so direct. Power of State 76. The [State Government]1 may, by notification and subject to such conditions Government to as it may think fit to prescribe, [exempt]4 any person or class of persons, or exempt persons any [intoxicant]2, wholly or partly, from the operation of all or any of the and intoxicants provisions of this Act or of all or any of the rules made under this Act, either from the provi- throughout [Utter Pradesh]3 or in any specified area comprised therein or for sions of this Act any specified period, or occasion. 1. Subs. by the A. 0.1950 for (provincial Govt.) which had been substituted by the A. O. 1937 for (L. G.). 2. Subs, for (excisable article) by the A. O. 1937. 3. Substituted for (the United Provinces) by the A. O. 1950. 4. For notifications of exemption, consult S. O. R. 5. Added section 74-A by section 22 of U.P. Act No. 9 of 1978. 6. Subs. by section 15 of UK Act no 23 of 2018. 46 [The United Provinces Excise Act, 1910] [Section 77-79] Publication of 77. All rules made and notifications issued under the Act, shall be published in the rules and [Official Gazette]3 , and shall, have effect as if enacted in this Act from the notifications date of such publication or from such other date as may be specified in that behalf : [Provided that notwithstanding anything to the contained in this section or in any judgment, decree or order, the notification nos. 3514-E/XIII- 331-78 and 1227-E/XIII-332-78, both dated April 17, 1978 made by the State Government in exercise of the powers under sections 28 and 29 and the amendment made by the aforesaid notification shall have effect and we deemed always to have affect and from April 1, 1978 :]4 [Provided further that notwithstanding anything to the contrary contained in this section or in any contract, judgment decree or order the notification no. 3842-E/XIII-512-83, dated May 25, 1983 made by the State Government in exercise of the power under section 30 shall have affect and be deemed always to have affect and on and from April 1, 1983.]5 Bar of certain 78. (1) No suit shall lie in any civil Court against the [Government]1 or any officer or suits person for damages for any act in good faith done, or ordered to be done, in pursuance of this Act or of any other law for the time being in force relating to the excise revenue. (2) No Civil Court shall try any suit which may lawfully be brought against the [Government]1 in respect of anything done, or alleged to have been done, in pursuance of this Act, unless the suit is instituted within six months after the date of the Act complained of. Powers of Excise 79. Any power conferred by this Act on the [Excise Commissioner]2 may be Commissioner, exercised from time to time as occasion requires. exercisable from time to time 1. Subs, for (Crown) by the A.O. 1950 which had been substituted of (Secretary State for India in Council) by the A. O. 1937. 2. Subs. for (Chief Revenue Authority) by section 16 of U.P. Act 2 of 1923. 3. Subs. for (Gazette) by the .A. O. 1937. 4. Added by section 10 of U.P. Act No. 13 of 1979. 5. Added by section 2 of U.P. Act No. 23 of 1984. 47 [The United Provinces Excise Act, 1910] [Schedule] Schedule [See section 2] Enactments Repealed Year Number Short title Extent of repeal ACTS OF THE GOVER5NOR-GENERAL IN COUNCIL 1863 XVI The Excise (Spirits) Act, The whole so far as it affects the (Uttar 1863 Pradesh) 1894 VIII The Indian Tariff Act, 1894 Section 6 so far as it affects the (Uttar Pradesh) 1896 XII The Excise Act, 1896 The whole so far as it affects the (Uttar Pradesh) 1906 VII The Excise (Amendment) Ditto. Act, 1906 -------------------------------------------------------------------------------------