The Rajasthan Excise Act, 1950
| Event | Date | Description |
|---|---|---|
| Act No. | 1950 | Passed as Act No. 2 of 1950 by the Rajasthan State Legislature. |
| Assent | March 20, 1950 | Received assent, formalizing the Act as law. |
| Commencement | July 1, 1950 | Came into force, enabling regulation of excisable articles across Rajasthan. |
An Act to consolidate and amend the law relating to the regulation of the manufacture, possession, sale, transport, export, and import of excisable articles and to the taxation of such articles in the State of Rajasthan
Explanation
- Consolidate: The Act brings together existing excise-related laws in Rajasthan into a single, unified statute for clarity and consistency.
- Amend: It revises and updates prior laws to address gaps, modernize provisions, and align with the state’s needs in 1950.
- Regulation: Covers the control of manufacture, possession, sale, transport, export, and import of excisable articles (e.g., liquor, intoxicating drugs).
- Taxation: Establishes a framework for imposing and collecting duties on excisable articles to generate state revenue.
Act | Total Sections | Total Chapters | Total Schedules |
|---|---|---|---|
| Rajasthan Excise Act, 1950 | 74 | 10 | 2 |
Details:
- Total Sections: The Act comprises 74 sections.
- Total Chapters: It is organized into 10 chapters, covering various aspects of excise regulation.
- Total Schedules: There are 2 schedules:
- Schedule I: This schedule has been deleted.
- Schedule II: It contains a bond format related to abstaining from excise offences.
| Chapter No. | Chapter Name (Exact) | Sections |
|---|---|---|
| Chapter I | Preliminary | Sections 1–7 |
| Chapter II | Control and Establishment | Sections 8–10A |
| Chapter III | Import, Export and Transport | Sections 11–15 |
| Chapter IV | Manufacture, Possession and Sale | Sections 16–27 |
| Chapter V | Duties, Fees and Surcharge | Sections 28-30AA |
| Chapter VI | Licences, Permits and Passes | Sections 31-38 |
| Chapter VII | General Provisions | Sections 39–42 |
| Chapter VIII | Powers and Duties of Officers | Sections 43–53 |
| Chapter IX | Offences and Penalties | Sections 54–70 |
| Chapter X | Miscellaneous | Sections 71-74 |
Index
Section 1: Short title, extent and commencement
Section 2: omitted
Section 3: Definitions
Section 4: Power of State Government to declare what is to be deemed “liquor”
Section 5: Power of State Government to declare limit of sale by retail
Section 6: Possession by wife, clerk or servant
Section 7: Saving of enactment relating to customs
Section 8: Control of the Excise Department
Section 9: Appointment of Commissioner and Excise Officers
Section 9-A: Appeals and Revision
Section 9-B: Bar of jurisdiction of Civil Courts
Section 10: Appointment of officers and conferring powers
Section 10-A: Establishment of check-post and inspection of goods while in movement
Section 11: Import of excisable article
Section 12: Export and Transport of excisable article
Section 13: Power of State Government to prohibit, import, export and transport of excisable article
Section 14: Passes necessary for import export and transport
Section 15: Grant of passes for import, export and transport
Section 16: Manufacture of excisable article prohibited except under the provisions of this Act
Section 17: Establishment or licensing of distilleries and ware houses
Section 18: Removal of excisable article from distillery etc.
Section 19: Possession of excisable articles in excess of the quantity prescribed by the State Government prohibited except under permission
Section 20: Sale of excisable articles without Licence prohibited
Section 21: Sale of excisable article
Section 22: Prohibition of sale, etc. to certain persons or in certain manner or circumstances
Section 23: Prohibition of employment of children under the age of 18 years, or women and of certain other persons
Section 24: Grant of exclusive privilege of manufacture, etc.
Section 26: Grantee of exclusive privilege may let or assign
Section 27: Recovery by grantee of exclusive privilege of sums due to him
Section 28: Duty on excisable articles
Section 28-A: Surcharge for mitigating natural or manmade calamities
Section 29: Manner of levying duty
Section 30: Payment for exclusive privilege
Section 30-A: Interest payable on failure to pay excise revenue
Section 30-AA: Power to reduce or waive interest in certain cases
Section 31: Form and conditions of Licences, etc
Section 32: Saving of Licences in force at the commencement of this Act
Section 33: Power of authority granting Licence to require execution of counter part agreement etc.
Section 34: Power to cancel and suspend licences
Section 35: Further power to cancel licences
Section 36: Surrender of licence to sell by retail
Section 37: No renewal of licence or compensation on determination or non- renewal of licence claimable
Section 38: Technical irregularities in licence
Section 39: Measures, weights and testing instruments
Section 40: Recovery of Excise Revenue
Section 40-A: Special mode of the recovery
Section 41: Power of State Government to make rules
Section 42: Power of Chief Excise Authority to make rules
Section 43: Power to enter and inspect place of manufacture and sale
Section 44: Power of certain officers to investigate into offences punishable under this Act
Section 45: Power of arrest, seizure and detention
Section 46: Power of Excise Commissioner or Magistrate to issue warrant for search or arrest
Section 47: Power of Excise Officer to search without warrant
Section 48: Procedure relating to arrest, searches etc.
Section 49: Modified application of certain provisions of the Code
Section 50: Duty of officers of certain departments to report offences and to assist Excise Officers
Section 51: Duty of landholders and others to give information
Section 52: Duty of officer-in-charge of police station to take charge of article seized
Section 53: Power to close shops for the sake of public peace
Section 54: Penalty for unlawful import, export, transport, manufacture, possession etc.
Section 54-A: Owner of animal, cart, vessel, raft, motor vehicle or any other means of conveyance deemed to be guilty in certain cases
Section 54-B: Penalty for adulteration resulting in death etc.
Section 54-C: Order to pay compensation
Section 54-D: Penalty for criminal conspiracy
Section 55: Penalty for unlawfully selling to persons under eighteen or employing children or women
Section 56: Penalty for rendering denatured spirit fit for human consumption
Section 57: Penalty for possession of excisable article unlawfully imported
Section 58: Penalty for certain acts by Licensee or his servants
Section 58-A: Penalty for adulteration, etc., by licensed vendor or manufacturer
Section 59: Penalty for consumption in chemist’s shop etc.
Section 60: Penalty for Excise Officer refusing to do duty
Section 61: Penalty for Excise Officer making vexatious search etc.
Section 61-A: Penalty for certain acts and omissions by Excise Officers
Section 62: Penalties for offences not otherwise provided for
Section 62-A: Offence by company
Section 63: Penalty for fraud by Licensed manufacturer or vendor or his servant
Section 64: Manufacture, sale or possession by one person on account of another
Section 65: Attempt to commit offence punishable under this Act
Section 66: Enhanced punishment after previous conviction
Section 66-A: Security for abstaining from commission of offences
Section 67: Cognizance of offences and credit of fines to Excise Department
Section 68: Presumption as to commission of offences in certain cases
Section 69: What things are liable to confiscation
Section 70: Power of Excise Officers to compound offences
Section 71: Exemption
Section 72: Publication of rules and notification
Section 73: Bar of certain suits
Section 74: Powers exercisable from time to time