The Rajasthan Excise Act 1950 Section 17

The Rajasthan Excise Act, 1950 empowers the Excise Commissioner to regulate distilleries, breweries, and warehouses where excisable articles are manufactured or stored. Section 17 specifically deals with the establishment, licensing, and discontinuation of distilleries, breweries, pot-stills, and warehouses.

Section 17. Establishment or licensing of distilleries and warehouses. –

Subject to such restrictions or conditions as the State Government may impose, the Excise Commissioner may –
(a) establish a distillery or pot-still in which spirit may be manufactured under a Licence granted under this Act;
(b) discontinue any distillery or pot-still so established;
(c) Licence the construction and working of a distillery or pot-still or brewery on such conditions as the State Government may impose;
(d) establish or Licence a warehouse wherein any excisable article may be deposited and kept without payment of duty; and
(e) discontinue any warehouse so established.

Explanation of Section 17 Rajasthan Excise Act 1950

This section highlights the powers of the Excise Commissioner in regulating production and storage facilities of excisable articles:

1. Establishment of Distilleries or Pot-stills –
   • The Excise Commissioner has the authority to establish a distillery or pot-still where spirit can be manufactured under a license.
2. Discontinuation of Distilleries –
   • The Excise Commissioner can also close or discontinue any distillery or pot-still previously established.
3. Licensing of Private Distilleries, Pot-stills, and Breweries –
   • Individuals or companies may construct and operate distilleries, pot-stills, or breweries, but only after obtaining a license issued under conditions imposed by the State Government.
4. Warehouses –
   • The Excise Commissioner may establish or license warehouses where excisable articles can be stored without immediate payment of duty.
   • Such warehouses may also be discontinued if required.

Objective

The purpose of Section 17 is to ensure that manufacturing and storage facilities of liquor and excisable substances remain under strict control, safeguarding State revenue and preventing misuse.

Key Notes on Section 17 Rajasthan Excise Act 1950

• Only the Excise Commissioner has the power to establish, license, or discontinue distilleries and warehouses.
• Distilleries, breweries, and pot-stills can only function under a valid license.
• Warehouses for storage of excisable articles may be established for keeping goods without duty payment until release.
• The State Government can impose restrictions and conditions for such establishments.
• Ensures transparency, regulation, and revenue collection in excise administration.

MCQs on Section 17 Rajasthan Excise Act 1950

Q1. Who has the authority to establish or discontinue a distillery under Section 17?
(a) District Magistrate
(b) Excise Commissioner
(c) High Court of Rajasthan
(d) Central Government
Answer: (b) Excise Commissioner

Q2. What is the function of a warehouse under Section 17?
(a) Selling liquor to retailers
(b) Storage of excisable articles without payment of duty
(c) Distributing liquor across states
(d) Importing liquor from abroad
Answer: (b) Storage of excisable articles without payment of duty

Q3. Which authority may impose conditions on licensing of distilleries or warehouses?
(a) State Government
(b) District Collector
(c) Parliament of India
(d) Police Department
Answer: (a) State Government

FAQs on Section 17 Rajasthan Excise Act 1950