The Lakshadweep Excise Regulation 2026 No 7 of 2026

jftLVªh lañ Mhñ ,yñ—¼,u½04@0007@2003—26 REGISTERED NO. DL—(N)04/0007/2003—26 सी.जी.-डी.xएxलx.G-अI.D-0H5x0x6x2026-273174 CG-DxxLx-EG-0ID50E62x0x2x6-273174 vlk/kkj.k EXTRAORDINARY Hkkx II — [k.M 1 PART II — Section 1 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 22] ubZ fnYyh] 'kqØokj] twu 5] 2026@T;s"B 15] 1948 ¼'kd½ No. 22] NEW DELHI, FRIDAY, JUNE 5, 2026/JYAISHTHA 15, 1948 (Saka) bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA Separate paging is given to this Part in order that it may be fi led as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 5th June, 2026/Jyaishtha 15, 1948 (Saka) THE LAKSHADWEEP EXCISE REGULATION, 2026 N(cid:3464). 7 (cid:3464)(cid:3455) 2026 Promulgated by the President in the Seventy-seventh Year of the Republic of India. A Regulation to provide for regulating the manufacture, possession, import, export, transport, purchase, sale and consumption of liquor and levy of excise duty on them, in the Union territory of Lakshadweep and for matters connected therewith or incidental thereto. In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by her: CHAPTER I PRELIMINARY 1. (1) This Regulation may be called the Lakshadweep Excise Short title, Regulation, 2026. extent and commencement. (2)It extends to the whole of the Union territory of Lakshadweep. (3) It shall come into force on such date as the Administrator may, by notification in the Official Gazette, appoint.2 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Definitions. 2. In this Regulation, unless the context otherwise requires, (1) Administrator means the Administrator of the Union territory of Lakshadweep appointed by the President under article 239 of the Constitution; (2) alcohol means ethyl alcohol of any strength and purity having the chemical composition C H OH; 2 5 (3) alcoholic beverage means a beverage or a liquor or a brew containing more than 0.5 per cent. above the ethanol limit used in the production of alcoholic beverage, which shall be of agricultural origin, provided that its limit shall be zero in case of alcohol-free beer; (4) Appellate Authority means the Appellate Authority referred to in section 84; (5) authorised officer means an officer authorised by the Administrator to exercise such powers and perform such duties and functions under the provisions of this Regulation and the rules framed thereunder; (6) beer means an alcoholic beverage prepared from malt or grain with or without addition of sugar and hops and includes black beer, ale, stout, porter and such other substance as may be specified by the Administrator, by notification. Explanation. For the purposes of this clause, hops mean ripened cones of female hop plant used for giving flavour to malt liquor; (7) black jaggery means coarse brown sugar made from palm trees or cane juice ordinarily unfit for human consumption, but contains sufficient quantity of fermentable sugar for manufacture of ethyl alcohol; (8) blending means mixing of two or more spirits of different strengths and different qualities; (9) description as may be or as may have been permitted by the Excise Commissioner from time to time and includes can and pouch; (10) brewery means premises where beer is manufactured and includes every place therein where beer is stored or wherefrom it is issued; (11) compounding means the manufacture of alcoholic beverage by addition to spirit of a flavouring or colouring matter or both; (12 contagious d spread rapidly from person to person through direct contact (touching a person who has the infection), indirect contact (touching a contaminated object), or droplet contact (inhaling droplets made when a person who has the infection coughs, sneezes, or talks); (13) country liquor or traditional liquor means plain or spiced spirit which has been manufactured in India from material recognised as base for country or traditional spirit, namely, mahua, rice, gur, molasses or other traditional spirit; (14) denaturant means any substance completely miscible in spirit and of such a character that its addition renders the material, or any aqueous dilution of it, non-potable; (15) Deputy Commissioner means the Deputy Commissioner appointed or designated under section 5; (16) District Excise Officer means the District Excise Officer appointed or designated under section 5;Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3 (17) Excise Commissioner means the officer appointed or designated as Excise Commissioner by the Administrator under section 3; (18) Excise Officer means any officer or person appointed or invested with powers under this Regulation; (19) excise revenue means revenue derived or derivable from any payment, duty, fee, tax, confiscation or fine imposed or ordered under this Regulation, or of any other law for the time being in force relating to liquor, but does not include fine imposed by a Court of law; (20) export means to take out of the Union territory of Lakshadweep to any other State or Union territory within the country; (21) foreign liquor means any liquor imported by land, sea or air, into India; (22) Government means the Union territory Administration of Lakshadweep; (23) import means to bring into the Union territory of Lakshadweep from any other State or Union territory of the country; (24) Indian liquor means liquor manufactured in India by process of distillation or using alcohol obtained by distillation, such as, whisky, brandy, rum, gin, vodka, but does not include country liquor or fermented liquor. Explanation. For the purposes of this clause, fermented liquor means liquor obtained by the process of fermentation and includes beer, ale, stout, porter wine and any other similar liquor; (25) licence means a licence granted under this Regulation; (26) liquor means any alcoholic beverage and includes whisky, brandy, beer, wine, toddy, vodka, gin, tequila, country liquor, arrack and intoxicating liquid consisting of or containing alcohol besides any similar substance which the Administrator may, by notification, declare to be liquor for the purposes of this Regulation; (27) malt means germinated barley; (28) manufactory means any distillery, brewery, winery or any establishment distilling, brewing, manufacturing, blending or bottling liquor. Explanation. For the purposes of this clause, (a includes every place therein where it is stored or wherefrom it is issued; (b) winery means premises where wine is manufactured and includes every place therein where wine is stored or wherefrom it is issued; (29) manufacture includes any process, (a) incidental or ancillary to the completion of a manufactured liquor; or (b) whether natural or artificial, by which any liquor is produced or prepared and also re-distillation and every process for the rectification, reduction, flavouring, blending or colouring of liquor; or4 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— (c) which, in relation to liquor, involves packing or repacking in a bottle or unit package, or labelling or re-labelling of bottles or unit package, including the declaration or alteration of maximum retail price on it, or adoption of any other treatment on the liquor for sale to consumers: Provided that labelling of bottles or unit packages, imported into India or into the Union territory of Lakshadweep, to comply with statutory requirements, shall not be construed as manufacture; (30) manufacturer means any person who manufactures Indian liquor and includes a manufacturer of alcohol subject to excise duty under the Central Excise Act, 1944; 1 of 1944. (31) maximum retail price means the maximum price at which the liquor may be sold to the ultimate consumer and shall include all taxes, freight, transport charges, commission or trade margin payable to dealers, including charges towards marketing, delivery, packing, forwarding and the like, as the case may be; (32) molasses means heavy dark coloured viscose liquid produced from residual syrup, drained away in the final stage of the manufacture of gur or sugar including khandasari sugar from sugarcane or gur, when liquid as such or in any form or admixture containing sugar which can be fermented; (33) notification means a notification published in the Official Gazette be construed accordingly; (34) permit means an authorisation granted under this Regulation and the rules made thereunder; (35) police station means the police station having jurisdiction over the place or any other place, which the Administrator may, by notification, declare to be a police station for the purposes of this Regulation; (36) prescribed means prescribed by rules made by the Administrator under this Regulation; (37) special duty means a tax on the import of any excisable article, being an article on which countervailing duty as is mentioned in entry 51 of List II in the Seventh Schedule to the Constitution, is not imposable on the ground merely that such article is not being manufactured or produced in the territory; (38) spirit means any liquor containing alcohol obtained by distillation, whether denatured or not; (39) still means an apparatus for distillation or manufacture of spirits and includes any part thereof; (40) transport means to move from one place to another within the Union territory of Lakshadweep; (41 territory of Lakshadweep; (42) warehouse means a place where storage of liquor is permitted and includes a relevant part of manufactory; and (43) wine shall be the un-distilled alcoholic beverage produced by the partial or complete alcoholic fermentation of the juice of fresh sound ripe grapes, including grape juice concentrate, restored or un-restored pure condensed grape must, and raisins:Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5 Provided that a vintage wine is a wine made from grapes, of which at least 85 per cent. were grown in a particular year and labelled as such and the yield of the season of wine from a vineyard is a vintage wine. CHAPTER II ESTABLISHMENT AND CONTROL 3. The Administrator may, by notification, appoint or designate an officer as Appointment of the Excise Commissioner who shall be the chief controlling authority for Excise Commissioner. administration of this Regulation in the Union territory. 4. The Excise Commissioner shall exercise and perform the following powers Powers and and functions, namely: functions of Excise (a) to regulate, control and monitor the manufacture, possession, import, Commissioner. export, transport, sale, purchase and consumption of liquor; (b) to curb illegal trade in liquor and illicit distillation; (c) to protect excise revenues of the Union territory and ensure prompt recovery; (d) to submit returns and information as required by this Regulation or the rules made thereunder, upon all matters concerning excise; (e) to ensure social well-being through education for responsible drinking; (f) to take adequate steps for imparting training to the excise staff in preventive and detective work; (g) to coordinate in matters covered under this Regulation with other authorities; (h) to introduce e-governance in various aspects of excise administration and to maintain the national network information on manufacture, possession, transport, sale, import or export of liquor. Explanation. - information and communication technology to promote efficient and cost-effective services to the public; (i) to submit to the Administrator an annual report on the administration of this Regulation in such form as may be prescribed; and (j) to perform such other functions and to exercise such other powers as may, from time to time, be entrusted or delegated to him by the Administrator. 5. The Administrator may appoint or designate such number of Deputy Appointment of Commissioners, District Excise Officers and such other officers and staff as he may officers and staff. deem fit for the purpose of performing the functions under this Regulation. 6. (1) Subject to the provisions of sub-section (1) of section 12, the Excise Administrator may issue licence or permit to any Government Corporation, or Administration. Government company, or Government agency, or any autonomous body owned or controlled by the Government, for the purposes of import and retail vending of liquor in the Union territory. (2) Save as otherwise provided in sub-section (1), the Deputy Commissioner shall be the licensing authority who shall exercise all powers and functions under this Regulation, subject to the general control and supervision of the Excise Commissioner.6 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— (3) The Deputy Commissioner shall, within the limits of his jurisdiction, exercise such other powers and perform such duties and functions as are assigned by or under the provisions of this Regulation subject to such control as the Administrator or the Excise Commissioner may from time to time, direct. (4) The District Excise Officer and other subordinate officers shall assist the Deputy Commissioner in exercising his functions. Delegation and 7. (1) The Administrator may, by order, delegate his powers to the Excise withdrawal of Commissioner, subject to such limitations and conditions as may be specified in powers. such order. (2) The Excise Commissioner or the Deputy Commissioner may, by order, delegate their powers under this Regulation to any subordinate officer, subject to such limitations and conditions as may be specified in such order. (3) The Administrator or Excise Commissioner or the Deputy Commissioner, as the case may be, may, by order, withdraw from any officer or person, any or all the powers delegated to subordinate officers under this section. Investing 8. The Administrator may, by notification, invest the power with any officer persons with of the Union territory, not being an Excise Officer, to perform all or any of the special powers. powers or functions of any Excise Officer under this Regulation. Reward for 9. The Excise Commissioner may grant such reward to such officers and exemplary employees under this Regulation and also to such informers for such work, subject performance. to such terms and conditions, as may be prescribed. CHAPTER III LICENCE AND PERMIT FOR MANUFACTURE, POSSESSION, SALE, ETC., OF LIQUOR 10. (1) No person shall construct or establish any manufactory or warehouse Prohibition of manufacture, or bottle, or possess, sell, collect, transport, transit, import, export or purchase any sale, import, liquor, or use, keep or have in his possession any still, utensil, implement, apparatus, export, etc., of label, cork, capsule or seal, for manufacture of any liquor except under the authority liquor. and in accordance with the terms and conditions of a letter of intent, licence or permit granted under this Regulation or the rules made thereunder: Provided that possession of labels, corks or capsules by its printer or manufacturer, as the case may be, shall not amount to illegal possession constituting an offence if the label, cork or capsule is printed or manufactured under the authority from the holder of the licence to manufacture liquor under this Regulation. (2) No person shall engage in the manufacture of alcohol exclusively for industrial use unless he is registered with the Excise Commissioner in such manner as may be prescribed. Grant of letter of 11. Every letter of intent, licence or permit under this Regulation shall be intent, licence or granted on payment of such fees, for such period, and subject to such terms and permit. conditions and in such form and shall contain such particulars, as may be prescribed. Qualification for 12. (1) While considering an application for grant of a licence or permit, the grant of licence authorised officer shall ensure that the applicant or permit. (a) is a citizen of India; (b) is above eighteen years of age; (c) is not a defaulter, or blacklisted, or debarred from holding an excise licence;Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 7 (d)submits an affidavit as a proof for the following, namely: (i) that he possesses or has an arrangement for taking on rent a suitable premises for conducting the business and the said premises is located more than fifty meters away from any medical institution, educational institution, religious institution, women hostel, orphanage, hospital, primary health centre or community health centre; (ii)that the premises have not been constructed in violation of any law for the time being in force; (iii)that he possesses a good moral character and has no criminal background nor has been convicted of any offence punishable under this Regulation or any other law for the time being in force; (iv) that he shall not employ any salesman or worker or representative who has criminal background or suffers from any infectious or contagious diseases or is below eighteen years of age; (v) that he does not owe any public dues or dues to the Administration; (vi) that he is solvent and has the necessary funds or has made arrangements for the necessary funds, for conducting the business; and (vii) that the details of funds for conducting the business shall be made available to the authorised officer, if so required. (2)The licence or permit shall be liable for cancellation if any statement made in the affidavit or any document produced with the application is found to be false or forged. 13. Subject to such conditions as may be prescribed, the authority granting a Power to take licence under this Regulation may require the licensee to security and counterpart (a)give security for the observance of the terms of his licence; and agreement. (b)execute a counterpart agreement in conformity with the tenure of his licence. 14.(1) No licence or permit granted under this Regulation shall be deemed to Technical be invalid by reason merely of any technical defect, irregularity or omission in the defects in licence and licence or permit, or in any proceeding conducted prior to grant thereof. permit. (2)The decision of the licensing authority, on the technical defect, irregularity or omission shall be conclusive and binding. 15. (1) Whenever the authority which granted a licence or permit under this Power to Regulation considers that such licence or permit should be withdrawn for any withdraw licence and permit. reason, it may do so, on expiry of a period of twenty- to do so forthwith, after giving a reasonable opportunity of being heard and assigning the reasons therefor in writing. (2)If any licence or permit is withdrawn, the licensee or the permit holder shall be paid such sum, by way of compensation, as the authority who granted licence or permit may direct and refund any fee paid in advance or deposit made by the licensee in respect thereof, after deducting the amount recoverable by the Government. 16. (1) Subject to such restrictions, as may be prescribed, the authority who Power to granted licence or permit under this Regulation may, after giving reasonable suspend or cancel licence opportunity of being heard, suspend or cancel the licence or permit, in the following and permit. circumstances, namely: (a)if the licence or permit is transferred or sublet by the holder thereof without the permission of the said authority; or8 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— (b) if any excise revenue payable by the holder thereof is not duly paid; or (c) in the event of any breach of the terms and conditions of such licence or permit by the holder or by his employee or agent; or (d) if the holder of the licence or permit, or the agent or employee of such holder, is convicted of an offence punishable under this Regulation or under any other law for the time being in force, relevant to and connected with excise matters or relating to excise revenue or of any cognizable and non-bailable offence; or (e) if the purpose for which the licence or permit was granted ceases to exist; or (f) if the licence or permit has been obtained through misrepresentation or fraud. (2) When a licence or permit held by such person is cancelled under sub-section (1), the authority referred to therein may cancel any other licence or permit granted to such person under this Regulation or under any other law relating to excise revenue. (3) In the case of cancellation or suspension of licence or permit under sub-section (1), the fee payable for the balance of the period for which any licence or permit shall have been valid but for such cancellation or suspension, may be recovered from the licensee who held the licence before such cancellation or suspension as excise revenue. (4) The holder of a licence or permit shall not be entitled to any compensation for the cancellation or suspension thereof nor shall be entitled to refund of any fee paid or deposit made, if any, in respect thereof. Bar to right of 17. No person, to whom a licence or permit has been granted, shall be entitled renewal and to claim right of any renewal thereof, and no claim shall lie for damages or otherwise compensation. in consequence of any refusal to renew a licence or permit on the expiry of the period for which the same remains in force. Surrender of 18. No holder of a licence or permit granted under this Regulation shall licence or surrender his licence permit. writing, given by him to the Deputy Commissioner, of his intention to surrender the same on payment of the fee payable for such licence or permit for the whole period for which it shall have been valid but for the surrender: Provided that if the Deputy Commissioner is satisfied that there are sufficient reasons for surrendering the licence or permit, he may remit to the holder thereof the sum so payable or any portion thereof, on surrender. Transfer of 19. The licence or permit granted under this Regulation shall not be licence or transferable except with the prior approval of the Excise Commissioner or any permit. officer authorised by him in this behalf, subject to such terms and conditions, as may be prescribed. Grant of 20. Subject to the provisions of this Regulation and subject to such terms and exclusive conditions, as may be prescribed, the Excise Commissioner may grant to any person, privilege of a licence or lease, or both, either jointly or severally, for the exclusive privilege or manufacturing, etc., of any for manufacture, supplying by wholesale or sale by retail, or both, any liquor within liquor. any local area. Removal of 21. No liquor shall be removed from any manufactory, warehouse or other liquor from place of storage established under this Regulation, unless duty and fee payable have manufactory been paid or a bond, as may be prescribed, has been executed for the payment warehouse, etc., on payment of thereof. duty.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 9 22. No person, or licensed vendor, or his employee or agent, shall sell or Prohibition of sale to certain deliver any liquor to any person under the age of twenty-one years whether for persons. consumption by self or of others. 23. No licensee shall employ or permit to be employed in his premises any Prohibition of person under the age of eighteen years or who is suffering from any contagious employment of certain persons. disease. 24. The District Magistrate or any other officer authorised by him may, by a Closure of shops notice in writing to the licensee, require that any shop in which any liquor is sold for preservation of public peace. shall be closed at such times or for such period as he may think necessary, for preservation of public peace: Provided that the closure days in the licensing year shall not exceed seven days in all or more than three days continuously at any given time: Provided further that if the Excise Commissioner or an officer authorised by him in this behalf is of the opinion that any particular shop or all shops in any particular area shall be closed for a period exceeding seven days in a licensing year, or more than three days continuously at any given time, he may, with the prior sanction of the Administrator, permit to do so. CHAPTER IV EXCISE REVENUE 25. The excise revenue shall be levied and recovered under the following Nature and heads, namely: components of excise revenue. (a) duty; (b) licence fee; (c) label registration fee; and (d) import or export fee. 26. (1) There shall be levied and collected in the manner provided by this Excise duty. Regulation and the rules made thereunder, at such rates, not exceeding the rates set forth in the Schedule, as the Administrator may, by notification, specify, a duty of excise or a countervailing duty or a special duty, as the case may be, on all liquor of the descriptions notified by the Administrator from time to time, being manufactured or produced in, or imported into, the Union territory, from the person so manufacturing or producing or importing: Provided that no such duty shall be levied on toddy when used for the manufacture of jaggery, vinegar, yeast or neera, or when drunk as such. Explanation. For the purposes of this section, it is hereby declared that in any notification issued under this section, it shall not be necessary to specify separately the rate of countervailing duty or special duty and, unless otherwise provided in such notification expressly, any rate specified in such notification as the rate of excise duty in respect of any description of liquor shall be deemed to be also the rate of countervailing duty or a special duty, as the case may be, in respect of such description of liquor. (2) There shall be levied and collected a fee for issue of licence or permit subject to such terms and conditions, as may be prescribed. (3) There shall be levied and collected the import, export or transport duties assessed in such manner as may be prescribed. 27. (1) All duties, fees, taxes, fines payable to the Government under this Recovery of Regulation may be recovered from the persons liable to pay the same, or from his duty and levies on property of surety, or his agent, as if they were arrears of land revenue. defaulter.10 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— (2) In the event of default by any person to whom a licence or permit has been granted under this Regulation, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or materials for the manufacture of the same, held therein, shall be liable to be attached towards any claim for excise revenue or in respect of any loss incurred by the Government through such default and be sold to satisfy such claim, which shall be a first charge upon the proceeds of such sale. (3) Where the duty due is not levied or not paid or short-levied or short-paid or erroneously refunded, (a) the District Excise Officer may, within a period of three years from the relevant date, serve notice on the person chargeable with the duty of excise, which has not been levied or paid, or which has been short-levied or short-paid, or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing such period of three years. Explanation. (i) in cases in which duty of excise has not been paid or has been short-levied or short-paid, the date on which the duty is to be paid under this Regulation or the rules made thereunder; (ii) in a case where duty of excise is provisionally assessed under this Regulation or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; and (iii) in a case where the duty of excise has been erroneously refunded, the date of such refund; and (b) the District Excise Officer shall, after considering the representation, if any, made by the person on whom notice is served under clause (a), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. Interest payable 28. If the duty of excise payable by a person under this Regulation or the rules for failure to pay made thereunder is not paid within time, he shall be liable to pay on the sum due, a excise revenue. simple interest at the rate of twelve per cent. per annum from the day next following the day on which such payment became due: Provided that where the duty determined to be payable is reduced or increased by the Appellate Authority or the Court, the interest shall be payable on such reduced or increased amount of duty, as the case may be. Power to reduce 29. Notwithstanding anything contained in this Regulation, the Excise or waive interest Commissioner may, on an application made in this behalf by a person, with the in certain cases. approval of the Administrator and after recording his reason for so doing, reduce or waive the amount of any interest payable by him under this Regulation, if he is satisfied that (a) to do otherwise would cause genuine hardship to the person having regard to the circumstances of the case; and (b) the person has cooperated in any proceeding for the recovery of any amount due from him.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 11 30. Notwithstanding that a writ petition has been preferred or a suit or other Excise revenue to be paid proceeding has been instituted in any Court, or any appeal has been filed before any irrespective of Court or Tribunal or before the Excise Commissioner, or a revision has been filed pendency of any before the Administrator, any sum due to the Government under this Regulation as writ petition, a result of demand or order made or passed by any officer or authority empowered suit, etc. in this behalf by or under this Regulation, shall be payable in accordance with such demand or order unless and until such payment has been stayed by such Court or Tribunal or Excise Commissioner or Administrator. 31. Every licensee shall maintain such accounts and submit to the concerned Accounts and officers such returns in such forms, containing such particulars relating to stock, returns. apparatus, excise duty or fee payable or paid, and such other information at such interval, as may be prescribed. CHAPTER V OFFENCES AND PENALTIES 32. Whoever manufactures, imports, exports, transports or removes any Offences liquor, in contravention of any of the provisions of this Regulation or of any rule relating to manufacture, made, or notification or order issued, thereunder, or of any condition of licence or sale, import, etc. permit granted or issued thereunder, shall be punishable, (a) where the liquor involved in the offence is less than such value, as may be prescribed, with imprisonment for a term which shall not be less than one year, but which may extend to five years, and with fine which shall not be less than fifty thousand rupees or five times of the value of liquor, whichever is higher; (b) where the liquor involved in the offence exceeds such value, as may be prescribed, with imprisonment for a term which may extend to seven years, and with fine, which may extend to one lakh rupees or five times of the value of liquor, whichever is higher. 33. Whoever constructs or works in any manufactory or warehouse, in Offences contravention of any of the provisions of this Regulation, or of any rule made, or relating to manufactory or notification or order issued, thereunder, or of any condition of licence or permit warehouse. granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to fifty thousand rupees, or with both. 34. Whoever bottles any liquor for the purposes of sale, in contravention of Offences any of the provisions of this Regulation, or of any rule made, or notification or order relating to bottling of liquor issued, thereunder, or of any condition of licence or permit granted or issued for sale. thereunder, shall be punishable with imprisonment for a term which may extend to one year, and with fine which may extend to one lakh rupees or five times of the value of liquor, whichever is higher. 35. Whoever uses, keeps or possesses any materials, still, utensils, implements Offences or apparatus whatsoever for the purposes of manufacturing any liquor, in relating to uses, keeps or contravention of any provisions of this Regulation, or of any rule made, or notification possession, etc. or order issued, thereunder, or of any condition of licence or permit granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to twenty thousand rupees, or with both. 36. Whoever possesses any material or film, either with or without Union Offences territory logo or wrapper or any other thing in which liquor can be packed, or any relating to possessing any apparatus or implement or machine for the purpose of packing any liquor, in material or film, contravention of any of the provisions of this Regulation, or of any rule made, or etc., for packing notification or order issued, thereunder, or of any condition of licence or permit liquor. granted or issued thereunder, shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to fifty thousand rupees, or with both.12 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Offences 37. Whoever sells, transports, possesses or buys any liquor beyond such relating to sale, quantity, as may be prescribed, in contravention of any of the provisions of this transport, Regulation, or of any rule made, or notification or order issued, thereunder, or of possession or buying of liquor any condition of licence or permit granted or issued thereunder, shall be punishable beyond with imprisonment for a term which may extend to three months, and with fine prescribed which may extend to one lakh rupees or five times of the value of liquor, whichever quantity. is higher. Punishment for 38. If any offence referred to in sections 32, 33, 34, 35, 36 and 37 is committed not holding valid by a person not holding valid licence or permit under this Regulation, he shall be licence or liable to twice the fine provided for such offence. permit. Punishment for 39. Whoever renders or attempts to render fit for human consumption any rendering spirit which has been denatured, or has in his possession any spirit in respect of denatured spirit which he knows or has reason to believe that any such attempt has been made, shall fit for human be punishable with imprisonment for a term which shall not be less than two years, consumption. but which may extend to three years, and with fine which may extend to two lakh rupees or five times of the value of liquor, whichever is higher. Explanation. For the purposes of this section, denatured spirit means the spirit with an added denaturant to render it effectively and permanently unfit for human consumption. Punishment for 40. Whoever mixes or permits to be mixed with any liquor sold or mixing noxious manufactured or possessed by him, any noxious drug or any foreign ingredient, substance with likely to cause disability or grievous hurt or death to human being, shall be liquor. punished, (a) if as a result of such an act, death is caused to any person, with imprisonment for a term which shall not be less than ten years, but which may extend to imprisonment for life and shall also be liable to fine, which may extend to ten lakh rupees; or (b) if as a result of such an act, disability or grievous hurt is caused to any person, with imprisonment for a term which shall not be less than seven years but which may extend to ten years, and with fine which may extend to five lakh rupees; or (c) if as a result of such an act, any other consequential injury is caused to any person, with imprisonment for a term which may extend to one year and shall also be liable to fine which may extend to two lakh fifty thousand rupees; or (d) if as a result of such an act, no injury is caused to any person, with imprisonment which may extend to six months and with fine which may extend to one lakh rupees or five times the value of liquor, whichever is higher. Explanation. shall have the same meaning as assigned to it in section 116 of the Bharatiya Nyaya 45 of 2023. Sanhita, 2023. Order to pay 41. (1) Notwithstanding anything contained in the Bharatiya Nagarik Suraksha compensation. Sanhita, 2023, the Court, when passing an order under this Regulation may, if it is 46 of 2023. satisfied that death or injury has been caused to any person due to consumption of liquor sold in any place, order the manufacturer or seller, whether or not he is convicted of an offence, to pay, by way of compensation, an amount not less than three lakh rupees to the legal representatives of each deceased, or two lakh rupees to the person to whom grievous injury has been caused, or twenty thousand rupees to the person for any other consequential injury: Provided that where such liquor is sold in a licensed shop, the liability to pay the compensation under this section shall be on the licensee.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 13 (2) Any person aggrieved by an order under sub-section (1) may, within a period of thirty days from the date of order, prefer an appeal to the High Court: Provided that no appeal shall be filed by the accused unless the amount ordered to be paid under sub-section (1) is deposited by him in the Court: Provided further that the High Court may entertain an appeal after the expiry of the said period of thirty days if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time. 42. Whoever sells, or keeps, or exposes for sale, as foreign liquor which he Offences knows or believes it to be Indian liquor, shall be punishable with imprisonment relating to selling Indian which may extend to six months, and with fine which may extend to one lakh rupees liquor as foreign or five times the value of liquor, whichever is higher. liquor. 43. Whoever has in his possession, any liquor, knowing that it shall be liable Punishment for possession of to penalty for having unlawfully imported, transported or manufactured, or liquor unlawfully knowingly avoids payment of duty for possession of liquor, shall be punishable with imported or for imprisonment for a term which may extend to six months and with fine which may non-payment of extend to one lakh rupees, or five times the value of liquor, whichever is higher. duty, etc. 44. (1) If a chemist, druggist, apothecary or keeper of a dispensary, allows any Punishment for liquor which has not been bonafidely medicated for medicinal purposes to be allowing consumption of consumed on his business premises by any person, he shall be punishable with fine non-medicated which may extend to five thousand rupees. liquor. (2) If any person consumes liquor on a business premises referred to in sub-section (1), he shall be punishable with fine which may extend to two thousand rupees. 45. Whoever consumes liquor in a public place, in contravention of the any of Punishment for the provisions of this Regulation, or of any rule made, or notification or order issued, consumption of liquor in public thereunder, shall be punishable with fine which may extend to five thousand rupees. place. 46. Whoever consumes liquor in public place and creates nuisance, in Offences relating contravention of the any of the provisions of this Regulation, or of any rule, to consumption of liquor in public notification or order made thereunder, shall be punishable with imprisonment for a place and creates term which may extend to three months, and with fine which may extend to ten nuisance. thousand rupees. 47. Whoever permits drunkenness or allows assembly of anti-social elements, Offences relating on the premises of liquor establishments in contravention of the any of the to anti-social element at liquor provisions of this Regulation, or of any rule made, or notification or order issued, establishments. thereunder, shall be punishable with imprisonment for a term which may extend to six months, and with fine which may extend to fifty thousand rupees. 48. Whoever prints, publishes or gives an advertisement in any media soliciting Offences relating use of any liquor, shall be punishable with imprisonment for a term which may extend to advertisement. to six months, or with fine which may extend to ten lakh rupees, or with both: Provided that this section shall not apply to catalogue or price list or advertisement generally or specially approved by the Excise Officer for the purposes of display at the points of sale for consumer information and education. 49. Any person who unlawfully releases or abets escape of any person arrested Punishment for under this Regulation, or abets the commission of offence under this Regulation, or abetment and conspiracy. engages himself in a criminal conspiracy for contravention of the any of the provisions of this Regulation, shall be punishable with imprisonment for a term which may extend to one year, and with fine which may extend to fifty thousand rupees. 50. If any licence holder or any person acting in his behalf, sells or delivers Punishment for employing any liquor to any person apparently under the age of twenty-one years or employs persons under age any person under the age of eighteen years, he shall be punishable with of eighteen years imprisonment for a term which may extend to three months, or with fine which may or selling liquor to persons under extend to fifty thousand rupees, or with both. age of twenty-one years.14 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Punishment for 51. Notwithstanding anything contained in the Bharatiya Nyaya assault and Sanhita, 2023, any person who assaults or threatens to assault or obstructs or 45 of 2023. obstruction. attempts to obstruct any Excise Officer in the discharge of his official duties, shall be punishable with imprisonment for a term which may extend to two years, and with fine which may extend to one lakh rupees. Liability of 52. The holder of a licence or permit granted or issued under this Regulation, employer for shall be liable for any offence committed by his employee or his agent, unless he offence proves that due and reasonable precautions were exercised by him to prevent committed by employee or commission of such offence. agent. Punishment for 53. (1) Where any liquor has been manufactured or sold or is possessed by manufacture, any person on account of any other person and such other person knows, or has sale or reason to believe, that such manufacture or sale was or that such possession is, on possession by one person on his account, such liquor shall, for the purposes of this Regulation, be deemed to account of have been manufactured, sold or to be in the possession of such other person. another. (2) Nothing in sub-section (1) shall absolve any person who manufactures, sells or has possession of any liquor on account of another person, from liability to any punishment under this Regulation for unlawful manufacture, sale or possession of such liquor. Punishment for 54. Whoever, being the holder of a licence or permit granted or issued under misconduct of this Regulation, or being in the employment of such holder and acting on his licence. behalf, fails to produce such licence or permit on demand by any Excise Officer or any other officer duly empowered to make such demand, shall be punishable with fine which may extend to fifty thousand rupees. Offences for 55. Whoever, being the holder of a licence or permit granted or issued under breach of this Regulation, or being in the employment of such holder and acting on his conditions of behalf, wilfully does or omits to do anything in breach of any of the conditions of licence. his licence or permit otherwise than provided in this Regulation, or fails to print the maximum retail price on the label or tampers with it, shall be punishable with imprisonment for a term which may extend to six months, and with fine which may extend to one lakh rupees. Punishment for 56. Whoever, being the holder of a licence or permit granted or issued under not submitting this Regulation, or being in the employment of such holder and acting on his returns. behalf, fails to submit returns, shall be punishable with fine which may extend to one lakh rupees, and ten thousand rupees per day for any subsequent delay. Punishment for 57. (1) If any person fails to pay any duty or fee under this Regulation, he non-payment of shall be punishable with imprisonment for a term which may extend to one year excise duty or and also with fine which may extend to one lakh rupees. fee. (2) Without prejudice to sub-section (1), the person referred to therein shall also be liable to pay interest on delayed payment and damages at such rates as may be imposed. Offences 58. Whoever, in any declaration or affidavit or periodic return made to an relating to false Excise Officer, makes a statement which is false or found to be false, after due statement made verification or which he believes to be false or does not believe it to be true, in declaration or touching any point material to the object for which the statement is made or used, affidavit or periodic returns. shall be punishable with imprisonment for a term which may extend to one year, and with fine which may extend to fifty thousand rupees. Allowing 59. Whoever, being a licensee and having the control or use of any house, premises, etc., to room, enclosure, space, animal or conveyance, knowingly permits it to be used for be used for commission by any other person of an offence punishable under any of the commission of offence. provisions of this Regulation, shall be punishable in the same manner as if he had himself committed the said offence.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 15 60. Whoever attempts to commit any offence punishable under this Offences relating to Regulation, shall be liable for half the punishment provided for such offence attempt to under this Regulation. commit offence. 61. Any Excise Officer or other person, who with vexatious intention and Punishment for without reasonable ground for suspicion, making vexation search, seizure, detention or (a) enters or searches or causes to be entered or searched any closed place arrest. under the guise of exercising any power conferred by this Regulation; or (b) seizes the movable property of any person on the pretext of seizing or searching for any article liable to confiscation under this Regulation; or (c) searches, detains or arrests any person; or (d) exceeds his lawful powers under this Regulation, shall be punishable with fine which may extend to ten thousand rupees. 62. Any Excise Officer who, without lawful excuse, refuses to perform, or Punishment for refusing to withdraws himself from the duties of his office, unless expressly allowed to do perform or so in writing by the Excise Commissioner, or unless he has given to his superior withdraw from or who shall be duty. guilty of cowardice, shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to ten thousand rupees, or with both. 63. Whoever, does any act in contravention of any of the provisions of this Punishment for offences not Regulation, or any rule made, or notification or order issued, thereunder and otherwise punishment for such contravention has not been provided under this Regulation, provided for. shall be punishable with imprisonment for a term which may extend to six months, and with fine which may extend to ten thousand rupees or five times the value of the liquor, whichever is higher. 64. (1) In a prosecution under section 32, 33, 34, 35, 36 or section 37, it Presumption as to commission shall be presumed, until the contrary is proved, that the accused person has of offence in committed the offence punishable under that section in respect of any liquor, certain cases. still, utensil, implement or apparatus, for the possession of which he is unable to account satisfactorily. (2) Where any animal, vessel, cart or other vehicle is used in the commission of any offence under this Regulation, and is liable to confiscation, the owner thereof shall be deemed to be guilty of such offence and such owner shall be liable to be proceeded against and punished accordingly unless he satisfies the Court that he had exercised due care in the prevention of the commission of such an offence. 65. If any person, after having been previously convicted of an offence Enhanced punishment after punishable under this Regulation, subsequently commits and is convicted for the previous same offence, he shall be liable to twice the punishment provided for the first conviction. conviction subject to the maximum punishment provided for such offence and with twice the fine amount provided under the first conviction, or with both. 66. Where at any time during the trial of any offence under this Regulation Power of Court to implead alleged to have been committed by any person, not being the manufacturer, manufacturer, distributor or dealer of any liquor, the Court is satisfied, on the evidence etc. adduced before it, that such manufacturer, distributor or dealer is also concerned with that offence, then, the Court may, notwithstanding anything contained in 46 of 2023. sub-section (3) of section 358 of the Bharatiya Nagarik Suraksha Sanhita, 2023, proceed against him under the respective provisions of this Chapter.16 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Commission of 67. (1) If the person committing an offence under this Regulation is a offence by company, the company and every person who at the time the offence is committed companies. was in-charge of, and responsible to, the company for the conduct of its business at the time of the commission of the offence, shall be deemed to be guilty of such offence, and shall be liable to be proceeded against and punished accordingly: Provided that where a company has different establishments or branch, the concerned Chief Executive and the person in-charge of such establishment, branch or unit, nominated by the company as responsible for the conduct of business, shall be liable for that offence in respect of such establishment, branch or unit: Provided further that nothing 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 Regulation has been committed by a company and it is proved that the offence has been committed with the consent orconnivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be liable to be proceeded againstand punished accordingly. Explanation. For the purposes of this section, (a association of individuals; and (b 68.(1) Theauthorised Excise Officer shall, after investigation of any offence Procedure in committed under this Regulation, send his report to the Deputy Commissioner. case of offences. (2)The Deputy Commissioner shall, after scrutiny of the investigation report sent to him under sub-section (1), decide within such period as may be prescribed, and on the basis of the gravity of offence, that the matter be referred to (a)a Court of ordinary jurisdiction in case of offences punishable with imprisonment for a term which may extend to three years; or (b) a special Court in case of offences punishable with imprisonment for a term exceeding three years, where such Special Court is established, and in case no Special Court is established, such cases shall be tried by a Court of ordinary jurisdiction. (3) The Deputy Commissioner shall communicate his decision to the concerned Excise Officer, who shall launch prosecution before a Court of ordinary jurisdiction or a Special Court, as the case may be. 69. (1) Any other contravention under this Regulation shall be adjudicated Procedure for adjudication in by an Adjudicating Officer. case of other contraventions. (2)The Administrator shall, by notification, appoint an officer not below the rank of an Additional District Magistrate of the district where the alleged contravention occurred, to be the Adjudicating Officer for adjudication in such manner as may be prescribed. (3) The Adjudicating Officer shall, after giving the person a reasonable opportunity for making representation in the matter, and if, on such inquiry, he is satisfied that the person has contravened theany of theprovisions of this Regulation or any rule made, or notification or order issued, thereunder, impose such penalty as he thinks fit in accordance with the provisions relating to that contravention.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 17 (4) The Adjudicating Officer shall have the powers of a Civil Court and all the proceeding before him shall be deemed to be (a) a judicial proceeding within the meaning of sections 229 and 267 of 45 of 2023. the Bharatiya Nyaya Sanhita, 2023; (b) a Court for the purposes of sections 384 and 385 of the Bharatiya 46 of 2023. Nagarik Suraksha Sanhita, 2023. (5) While adjudicating the quantum of penalty under this Chapter, the Adjudicating Officer shall have due regard to the provisions of section 71. 70. (1) Notwithstanding anything contained in the Bharatiya Nagarik Compounding of 46 of 2023. Suraksha Sanhita, 2023, the offences punishable under sections 44, 45, 54, 56 and certain offences. 61 may either before or after the institution of any proceeding, be compoundable under this Regulation. (2) Any person who is reasonably suspected of having committed an offence specified under sub-section (1) may apply to the District Excise Officer for compounding of the offence. (3) On receipt of an application under sub-section (2), the District Excise Officer, having regard to the circumstances of the case, may at his discretion order for compounding of the offence on payment of such sum of money by way of compounding fee or compensation for the offence, in accordance with such guidelines as may be prescribed. (4) On payment by the person such sum of money specified under sub-section (3), no proceeding shall be instituted or continued against such person in any Criminal Court: Provided that the sum of money fixed as compounding fee or compensation by the District Excise Officer under this section shall not be less than five times but not more than ten times the duty involved or the value of liquor, apparatus, vehicle and other material, whichever is higher: Provided further that where liquor, apparatus, vehicle or other material is seized, the same shall not be released but shall be disposed of in such manner as may be prescribed. (5) Where the composition of any offence is made after the institution of any prosecution, such composition shall be brought by the District Excise Officer in writing, to the notice of the Court in which the prosecution is pending and on such notice of the composition of the offence being given, the person in relation to whom the offence is so compounded shall be discharged. 71. While adjudging the quantum of fine or penalty under this Chapter, the General Court or the Adjudicating Officer, as the case may be, shall have due regard to the provisions relating to following, namely: determination of fine or penalty. (a) the amount of gain or unfair advantage, wherever quantifiable, made as a result of the contravention; (b) the amount of loss caused or likely to cause to the Government or any person as a result of the contravention; (c) the repetitive nature of the contravention; (d) whether the contravention is without his knowledge; and (e) any other relevant factor.18 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Certain things 72. Whenever an offence punishable under this Regulation has been liable to committed, the following things shall be liable to confiscation, namely: confiscation. (a) any liquor, material, still, utensil, implement apparatus in respect of or by means of which such offence has been committed; (b) any liquor unlawfully imported, transported, manufactured, sold or brought along with, or in addition to any liquor, liable to confiscation under clause (a); (c) any receptacle, package, or covering in which anything liable to confiscation under clause (a) or clause (b) is found, and the other contents, if any, of such receptacle package or covering; and (d) any animal, vehicle, vessel, or other conveyance used for carrying liquor. Confiscation by 73. (1) Notwithstanding anything contained in this Regulation or any other Deputy law for the time being in force, where anything liable for confiscation under Commissioner in section 72 is seized or detained under the provisions of this Regulation, the officer certain cases. seizing or detaining such property shall, without any unreasonable delay, produce the said seized property before the Deputy Commissioner. (2) On production of the property seized under sub-section (1), the Deputy Commissioner, if satisfied that an offence has been committed under this Regulation, may, whether or not a prosecution is instituted for the commission of such offence, order for confiscation of such property, or otherwise he may order for its return to the rightful owner. (3) While making an order of confiscation under sub-section (2), the Deputy Commissioner may also order that such of the properties to which the order of confiscation relates, which, in his opinion, cannot be preserved or are not fit for human consumption, be destroyed. (4) Whenever any confiscated article has to be destroyed under this section, it shall be destroyed in the presence of the Excise Officer ordering the confiscation or forfeiture, as the case may be, or in the presence of an Excise Officer not below the rank of an Inspector. (5) Where the Deputy Commissioner, after passing an order of confiscation under sub-section (2), is of the opinion that it is expedient in the public interest so to do, he may order the confiscated property or any part thereof to be sold by public auction or dispose it of otherwise. (6) The Deputy Commissioner shall submit a report of all particulars of confiscation to the Excise Commissioner within a period of one month of such confiscation. (7) Any liquor, mahua flowers or molasses and any other property if confiscated in a case compounded under section 70 or in respect of which an offence has been committed and the offender is not known or cannot be found, shall be disposed of in such manner as may be prescribed. 74. (1) The order of any confiscation under section 73 shall not prevent Order of confiscation and imposition of any other punishment to which the person affected thereby is liable destruction not under this Regulation. to interfere with other (2) Notwithstanding anything contained in any other law for the time being punishment. in force, the non-production of confiscated property before the trial Court due to disposal of such property, shall not affect the proceeding under this Regulation: Provided that the samples of liquor and the photographs of the confiscated property may be preserved to meet the evidentiary requirements.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 19 75. (1) Subject to the provisions of this Regulation, when any article, animal Confiscated articles to vest in or thing is duly confiscated either by order of Court or otherwise, such article, Administrator. animal or thing shall be made over to the Deputy Commissioner for disposal in such manner and on payment of such fees, as may be prescribed. (2) When an order for confiscation of any property has been passed under section 73 and such order has become final in respect of the whole or any portion of such property, such property or portion thereof, as the case may be, shall vest in the Administrator, free from all encumbrances. CHAPTER VI DETECTION, INVESTIGATION AND TRIAL OF OFFENCES 76. The Excise Commissioner or any authorised Excise Officer may, by Power to obtain order, require any person or any establishment deemed reasonably connected with information. any unlawful handling of liquor, to furnish to him such information as may be specified in that order. 77. (1) Whenever any liquor is manufactured, exported, imported or Landholders, transported, collected, possessed or sold, in contravention of any provisions of this officers and others to give Regulation, the owner or occupier of the land or building or his agent, and every information. officer of police and land revenue department, local bodies and block development office shall, in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or to an officer of the Excise Department as soon as the fact comes to their knowledge. (2) Every Excise Officer shall be bound to give immediate information to his immediate superior, of all breaches of any of the provisions of this Regulation, which may come to his knowledge under sub-section (1) or otherwise. 78. (1) The authorised Excise Officer may search any place, or seize any Power of arrest, article, or arrest or detain any person, if there is a reasonable doubt that such place, search and seizure. article or person is involved in commission of any offence under this Regulation: Provided that no search shall be deemed to be irregular by reason only of the fact that witness for the search is not inhabitant of the locality in which the place searched is situated. (2) Save as otherwise expressly provided in this Regulation, the provisions 46 of 2023. of the Bharatiya Nagarik Suraksha Sanhita, 2023 relating to search, seizure, arrest, detention, summons and investigation shall apply, as far as may be, to all actions taken under this Regulation. 79. Every officer-in-charge of a police station shall take charge of and keep Duty of police to in safe custody, pending the orders of a Magistrate or of the Deputy accept seized articles. Commissioner, all articles seized under this Regulation, which may be delivered to him and shall allow any officer of the Excise Department who may accompany such articles, to affix his seal to such articles and to take samples of and from them and all samples so taken shall also be sealed with the seal of the officer-in-charge of the police station. Explanation. For the purposes of this section, officer-in-charge means the Excise Officer authorised to supervise and control manufactory or warehouse. 80. All offences under this Regulation shall be cognizable and the provisions Offences under 46 of 2023. of the Bharatiya Nagarik Suraksha Sanhita, 2023, shall apply to them. this Regulation to be cognizable. 81. The offences punishable under this Regulation with imprisonment of two Certain offences years and more, shall be non-bailable and the provisions of the Bharatiya Nagarik to be non-bailable. 46 of 2023. Suraksha Sanhita, 2023, with respect to non-bailable offences, shall apply to those offences.20 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— Power of Court 82. Notwithstanding anything contained in the Bharatiya Nagarik Suraksha to try cases Sanhita, 2023, the Magistrate shall have the power to try summarily in accordance 46 of 2023. summarily. with the provisions contained in sections 285 to 288 of that Sanhita, all or any of the offences which are punishable under this Regulation with imprisonment for a term not exceeding six months, or with fine, or with both. Security for 83. (1) Whenever any person is convicted of an offence punishable under good conduct this Regulation and the Court convicting him is of the opinion that such person and abstaining habitually commits or attempts to commit, or abets the commission of such from committing offences. offence and that it is necessary to require such person to execute a bond for abstaining from the commission of any such offence, the Court may, at the time of passing sentence on such person, order him to execute a bond for a sum proportionate to his means, with or without sureties, for abstaining from the commission of such offence during such period, not exceeding three years, as it thinks fit to fix. (2) The bond referred to in sub-section (1) shall be in such form in terms of the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 and shall, in so far 46 of 2023. as they are applicable, apply to all matters connected with such bond as if it were a bond to keep the peace ordered to be executed under section 125 of that Sanhita. (3) If the conviction is set aside on appeal or otherwise, the bond so executed under this section shall become void. (4) An order under this section may also be made by an Appellate Court or by the High Court when exercising its power of revision. CHAPTER VII APPEAL AND REVISION 84. (1) Any person aggrieved by any decision or order passed under this Appeals to Appellate Regulation by an Excise Officer, may appeal to the Deputy Commissioner. Authority. (2) Any person aggrieved by any decision or order of the Deputy Commissioner, may appeal to the Excise Commissioner. (3) An appeal under this section shall be filed within a period of thirty days from the date of receipt of such decision or order together with self-attested copy thereof: Provided that a further period of thirty days may be allowed, if the appellant establishes that sufficient cause prevented him from filing the appeal within the said period of thirty days. Procedure in 85. (1) At the hearing of an appeal, an appellant may be allowed to go into appeal. any ground not specified in the grounds of appeal or take additional evidence where necessary, if it is established that such omission was not wilful or unreasonable. (2) The Appellate Authority may, after making such further inquiry as may be necessary, pass such order, as he thinks fit, just and proper, confirming, modifying or annulling the decision or order appealed against, as the case may be. (3) The appeal shall be heard and decided within a period of six months from the date on which such appeal is filed: Provided that if an appeal is not decided within the period specified, the relief prayed for in the appeal shall be deemed to have been granted. 86. (1) The order of the Appellate Authority disposing of the appeal shall be Order of Appellate in writing and shall state the points for determination, the decision thereon and the Authority. reasons for the decision.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 21 (2) The Appellate Authority shall communicate the order passed by him to the appellant and the Excise Officer or Deputy Commissioner, as the case may be, whose order formed the subject matter of appeal. 87. The Excise Commissioner may, at any time within six months from the Power of Excise date of the order, with a view to rectifying any mistake apparent from the record, Commissioner to rectify mistakes amend any order passed by him and shall make such amendments if the mistake is apparent from brought to his notice by any of the parties to the appeal: record. Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this section unless the Excise Commissioner has given notice to the appellant of his intention so to do and has granted him an opportunity of being heard. 88. (1) The Excise Commissioner may, on his own motion, call for the Revision of record of any proceeding in which an officer subordinate to him has taken any orders by Excise Commissioner. decision or passed an order under this Regulation, including those related to the grant, issue or refusal to grant a licence, for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit. (2) No order, which is prejudicial to any person, shall be passed under this section unless the person has been given an opportunity of being heard. (3) The Excise Commissioner shall communicate the order passed by him under sub-section (1) to such person and the Excise Officer or Deputy Commissioner, whose order formed the subject matter of revision. (4) No order under this section shall be passed by the Excise Commissioner in respect of any issue, if an appeal against such issue is pending before the Deputy Commissioner. (5) No order under this section shall be passed after the expiry of a period of six months from the date on which the order sought to be revised has been passed. 89. (1) Where in any appeal under this Chapter, the decision or order Deposit of duty appealed against relates to any duty or fee demanded or any penalty or fine levied or fee demanded or penalty of under this Regulation, the person desirous of appealing against such decision or fine levied, order shall, pending the appeal, deposit with the Excise Officer, the duty or fee as pending appeal. demanded or the penalty or fine levied, if such amount exceeds one lakh rupees. (2) Where in any particular case, the Appellate Authority is of the opinion that the appellant has a prima facie case in his favour and deposit of duty demanded or penalty levied would cause undue hardship to such person, the Appellate Authority may dispense with such deposit and stay its recovery subject to such conditions as he may deem fit to impose so as to safeguard the interest of revenue. (3) Where an application is filed for dispensing with the deposit of duty or fee demanded or penalty or fine levied under sub-section (2), the Appellate Authority shall, where it is possible so to do, decide such application within a period of thirty days from the date of its filing. (4) Notwithstanding anything contained in sub-section (1), no recovery action shall be initiated against the appellant until the application under sub-section (3) has been decided by the Appellant Authority. 90. (1) Any Government Corporation or Government company or Appeal to High Government agency or any autonomous body owned or controlled by the Court. Government referred to in sub-section (1) of section 6, is aggrieved by the order of the Administrator may file an appeal to the High Court.22 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— (2) An appeal shall lie to the High Court from an order passed in appeal by the Excise Commissioner, if the High Court is satisfied that the case involves a substantial question of law. (3) The Government or the other party aggrieved by any order passed by the Excise Commissioner may file an appeal to the High Court and such appeal under this sub-section shall be (a) filed within a period of sixty days from the date on which the order appealed against is received by the Government or the other party; (b) accompanied by a fee of ten per cent. of the amount involved or two thousand rupees, whichever is higher, where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (4) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (5) The appeal shall be heard only on the question so formulated, and the respondent shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge the power of Court to hear, for reasons to be recorded in writing, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question of law. (6) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which decision is founded and may award such cost as it deems fit. (7) The High Court may determine any issue which (a) has not been determined by the Excise Commissioner; (b) has been wrongly determined by the Excise Commissioner, by reason of a decision of such question of law as is referred to in sub-section (2). (8) An Appeal under this section shall be heard by a bench of not less than two judges of the High Court, and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges. (9) Where there is no such majority, the judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only by one or more of the other judges of High Court and such point shall be decided according to the opinion of the majority of the judges who have heard the cases including those who first heard it. (10) Save as otherwise provided in this section, the provisions of the Code of Civil Procedure, 1908, relating to the appeals to the High Court shall as far as may 5 of 1908. be, apply in cases of appeal under this section. Sums due to be 91. Notwithstanding that an appeal has been preferred to the High Court, paid sums due to the Government as a result of an order passed by the Excise notwithstanding Commissioner shall be payable in accordance with the order so passed: appeal before High Court. Provided that nothing contained in this section or Chapter shall affect the inherent powers of the High Court for granting stay on the recovery of such amount.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 23 CHAPTER VIII MISCELLANEOUS 92. Every person, who manufactures or sells any liquor under a licence Measures, granted under this Regulation, shall weights and testing (a) supply himself with such measures, weights and instruments as the instruments. Excise Commissioner may specify in this behalf, and keep the same in good condition; and (b) on the requisition of any Excise Officer, at any time to measure, weight or test any liquor in his possession in such manner as the said Excise Officer may require. 93. The Administrator may, by notification, declare as to what shall be Power of Administrator to deemed to be liquor for the purposes of this Regulation or the rules made declare what thereunder. shall be deemed to be liquor. 94. The Administrator may issue such order and take such measures as may Power of be deemed appropriate to regulate drinking of liquor or to enforce prohibition of Administrator to regulate drinking such drinking in the whole or any part of the Union territory. and to enforce prohibition. 95. The Administrator may make rules to regulate movement, possession and Powers of sale of molasses, black jaggery, mahua flower, etc., indicating terms and Administrator to regulate conditions as are necessary and expedient to prevent their misuse for illicit molasses, black distillation. jaggery, mahua flower, etc., to prevent misuse. 96. No advertisement, direct or surrogate, shall be made for promoting Power to consumption of liquor: regulate advertisement. Provided that the Excise Commissioner may, at his discretion, allow such advertisement which is educative and promotes responsible drinking. 97. The Administrator may, by notification, declare in respect of the whole Power of of the Union territory or to any local area comprised therein, as regards to Administrator to declare limit of purchasers generally or any specified class of purchasers and generally or for any sale by retail and specified occasion, the maximum or minimum quantity, or both, of a liquor, which by wholesale. for the purposes of this Regulation, may be sold by retail and by wholesale. 98. No suits for damages shall lie in any Civil Court against the Bar of certain Administrator or any officer or person for any act done in good faith, or ordered to suits. be done in pursuance of this Regulation or of any other law for the time being in force relating to excise revenue. 99. (1) The Administrator may, by notification, make rules not inconsistent with Power of the provisions of this Regulation, for carrying out the provisions of this Regulation. Administrator to make rules. (2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely: (a) the form in which an annual report shall be submitted by the Excise Commissioner under clause (i) of section 4; (b) the terms and conditions for grant of reward to the officers and employees, and informers for the work under section 9; (c) the manner of registration for the purpose of manufacture of alcohol exclusively for industrial use under sub-section (2) of section 10; (d) the fees, period, terms and conditions and form, for grant of licence or permit under section 11;24 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— (e) the conditions for security and counterpart agreement under section 13; (f) the restrictions on power of the licensing authority to suspend or cancel licence or permit under sub-section (1) of section 16; (g) the terms and conditions subject to which transfer of licence or permit may be made under section 19; (h) the terms and conditions for granting of licence or lease under section 20; (i) the bond to be executed for removal of liquor from manufactory, warehouse, etc., under section 21; (j) the terms and conditions for collection of fee for issue of licence or permit under sub-section (2), and the manner of assessment of import, export and transport duties under sub-section (3), of section 26; (k) the returns, forms and the particulars and such other information to be submitted by the licensee under section 31; (l) the value of liquor which may be less than or exceed under clauses (a) and (b), respectively, of section 32; (m) the quantity of the liquor to be sold, transported, possessed or bought by the manufacturer under section 37; (n) the period within which any major offence may be referred by the Deputy Commissioner under sub-section (2) of section 68; (o) the manner of adjudication by an Adjudicating Officer under sub-section (2) of section 69; (p) the guidelines for compounding under sub-section (3) and the manner in which the liquor, apparatus, vehicle or other material seized shall be disposed of under sub-section (4) of section 70; (q) the manner in which any liquor, mahua flowers or molasses and any other confiscated property shall be disposed of under sub-section (7) of section 73; (r) the manner and fees for disposal of confiscated property under sub-section (1) of section 75; (s) the regulation of movement, possession and sale of molasses, black jaggery, mahua flower, etc., under section 95; (t) any other matter which is to be, or may be prescribed under this Regulation. Laying before 100. Every rule made, or notification or order issued, under this Regulation Parliament. shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule or notification or order should not be made, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 25 101. (1) If any difficulty arises in giving effect to the provisions of this Power to remove difficulties. Regulation, the Administrator may, by order published in Official Gazette, make such provisions, not inconsistent with the provisions of this Regulation, as may appear to it to be necessary, for removing the difficulty: Provided that no order shall be made under this section after the expiry of a period of two years from the date of commencement of this Regulation. (2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament. 102. (1) The Lakshadweep Prohibition Regulation, 1979 is hereby repealed. Repeal and Reg. 5 of 1979. savings. Reg. 5 of 1979. (2) The repeal of the Lakshadweep Prohibition Regulation, 1979 (herein referred to as the repealed Regulation), (a) shall not affect the previous operation of the repealed Regulation or the rules made thereunder in respect of anything duly done or suffered thereunder; (b) shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Regulation or the rules made or orders issued thereunder; and (c) the provisions of the repealed Regulation shall continue to apply to any proceeding, inquiry or appeal pending immediately before the commencement of this Regulation, as if the repealed Regulation has not been repealed. (3) Without prejudice to the provisions of sub-section (2), the provisions of 10 of 1897. section 6 of the General Clauses Act, 1897 shall apply with regard to the effect of repeal. 103. Notwithstanding anything contained in any law, regulation and rules Regulation to prevailing at the time of this Regulation is brought into force, if such provision of override other laws. law, regulation and rule is repugnant to, or inconsistent with any of the provision of this Regulation, cease to be operative to the extent of such repugnancy or inconsistency. 104. Any custom or usage prevailing at the time of this Regulation is brought Regulation to into force, if such custom or usage is repugnant to, or inconsistent with any of the override custom or usage. provision of this Regulation, cease to be operative to the extent of such repugnancy or inconsistency.26 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— THE SCHEDULE (Seesection 26) Sl. No. Description of Liquor Rate (1) (2) (3) 1 Indian made Foreign Liquor and 400% of the last Foreign Liquor selling price 2 Wine 80% of the last selling price 3 Beer 200% of the last selling price ________ DROUPADI MURMU, President. ________ DR. RAJIV MANI, Secretary to the Govt. of India. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054. MGIPMRND—288GI(S4)—05-06-2026.