The Rajasthan Excise Act, 1950 lays down provisions for regulating the manufacture, possession, import, export, and transport of excisable articles such as liquor and intoxicating substances. After Section 11, which deals with import, Section 12 of Rajasthan Excise Act 1950 explains the rules for export and transport of excisable articles.
Section 12. Export and Transport of excisable article. –
No excisable article shall be exported unless –
(a) the duty (if any) imposed under Section 28 has been paid or a bond has been executed for the payment thereof, and
(b) such conditions (if any) as the State Government may impose, have been satisfied.
Explanation of Section 12 Rajasthan Excise Act
This section deals with the export and transport of excisable articles from Rajasthan to another state or within the state itself. The law ensures that no excisable article can be exported or transported unless two essential conditions are met:
- Payment of Duty or Execution of Bond – The excise duty under Section 28 must be paid before export or transport. If the duty is not paid immediately, the exporter must execute a bond guaranteeing payment later.
- Compliance with Government Conditions – The State Government may impose specific conditions such as licensing requirements, route restrictions, quantity limits, or documentation, and these must be strictly followed.
The provision ensures that excisable goods are moved only under government control, preventing smuggling, tax evasion, and misuse.
Key Notes on Section 12 Rajasthan Excise Act 1950
- Export or transport of excisable articles without permission is prohibited.
- Duty under Section 28 must be cleared, or a bond executed.
- The State Government may impose special conditions to regulate movement.
- The section safeguards state revenue and prevents illegal trade.
MCQs on Section 12 Rajasthan Excise Act 1950
Q1. Section 12 of Rajasthan Excise Act 1950 deals with:
(a) Import of excisable article
(b) Export and transport of excisable article
(c) Manufacture of excisable article
(d) Possession of excisable article
Answer: (b) Export and transport of excisable article
Q2. For exporting excisable articles, which of the following is required under Section 12?
(a) Payment of duty or execution of bond
(b) Fulfilment of conditions imposed by State Government
(c) Both (a) and (b)
(d) None of the above
Answer: (c) Both (a) and (b)
Q3. The purpose of Section 12 is mainly to:
(a) Promote export of liquor
(b) Allow free movement without restrictions
(c) Regulate export and safeguard state revenue
(d) Reduce duties on transport
Answer: (c) Regulate export and safeguard state revenue