The Rajasthan Excise Act 1950 Section 6

Section 6: Possession by wife, clerk or servant.-

When any excisable article is in the possession of a person’s wife, clerk or servant on account of that person, it shall, for the purpose of this Act, be deemed to be in the possession of that person.
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.

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THE RAJASTHAN EXCISE ACT 1950

Explanation of Section 6 Rajasthan Excise Act 1950

Section 6 of the Rajasthan Excise Act, 1950 establishes a deemed possession rule, holding a person legally accountable for excisable article possession held by their wife, clerk, or servant on their behalf, a key aspect of excise possession rules.

This provision ensures Rajasthan excise liability extends to the principal, preventing evasion of responsibility under Rajasthan excise rules. Key aspects include:

1. Deemed Possession:
   • If an excisable article (e.g., liquor, beer, denatured spirit, per Section 3) is possessed by a person’s wife, clerk, or servant on their account, it is legally treated as the person’s own possession.
   • This deemed possession rule enforces accountability for excisable article possession under the Act.
2. Scope of Relationships:
   • The section covers possession by a wife, clerk, or servant, broadly defined to include agent possession (e.g., employees acting for the principal).
   • Example: Liquor stored by a shop owner’s clerk for business purposes is deemed to be in the owner’s possession, triggering Rajasthan excise liability.
3. Temporary Employment (Explanation):
   • The Explanation clarifies that a clerk or servant includes those employed temporarily or for specific occasions, expanding the scope of agent possession.
   • Example: A person hired to transport beer for a single event is a “servant,” and the beer is deemed in the employer’s possession.
4. Purpose:
   • Section 6 prevents individuals from avoiding excise possession rules by delegating possession to others, ensuring compliance with Rajasthan excise rules.
   • It supports enforcement by linking excisable article possession to the principal for legal proceedings or penalties.

Section 6 reinforces Rajasthan excise liability by ensuring deemed possession holds principals accountable for agent possession, strengthening excise possession rules under the Act.

Key Points

• Purpose: Section 6 Rajasthan Excise Act establishes deemed possession for excisable articles held by a wife, clerk, or servant.
• Deemed Possession: Possession by a wife, clerk, or servant is treated as the principal’s excisable article possession.
• Agent Possession: Includes agent possession by clerks or servants, even if temporarily employed, per the Explanation.
• Rajasthan Excise Liability: Ensures principals face Rajasthan excise liability for delegated possession.