The Rajasthan Excise Act 1950 Section 10A
3[10-A. Establishment of check-post and inspection of goods while in movement –
(1) The excise commissioner may, with a view to prevent or check evasion of excise duty, by notification in the 1[Official Gazette], direct the setting up of check-posts at such places and for such period as may be specified in the notification,. Every officer or official, who exercises his powers and discharges his duties at such check-posts by way of inspection of documents produced and goods being moved, shall be its Incharge.
(2) Notwithstanding anything contained in sub-section (1), The Excise Commissioner may, by notification in the 1[Official Gazette], declare any existing check-post established by any other department of the 1[State Government] to be the check-post for the purposes of this section and may appoint any officer or official to act as the Incharge of the check- post for the purpose of this section.
(3) The driver or person Incharge of vehicle or carrier carryi9ng axcisable articles shall-
(a) carry with him the permit, pass, bill and bilty:
(b) stop the vehicle or carrier at such check-post
(c) Produce all documents for inspection of the Incharge of the check-post; and
(d) allow documents for inspection of goods/excisable articles.
Explanation- for the purpose of this section “vehicle or carrier” shall include any means of transportation including an animal to carry goods from one point to another.]
Explanation Rajasthan Excise Act Section 10A
Section 10A of the Rajasthan Excise Act, 1950 empowers the Excise Commissioner to set up official check-posts at any location and for any period to combat and prevent excise duty evasion. These check-posts are manned by appointed officers, who are responsible for inspecting documents and goods in transit. The Excise Commissioner can also declare existing check-posts of other departments as excise check-posts for the implementation of this section.
Drivers or persons in charge of any vehicle or carrier transporting excisable articles are required to carry proper documentation, halt at these check-posts, and present both documents and goods for inspection. The section’s explanation clarifies that “vehicle or carrier” extends to all means of transport, including animals.
Key Points Section 10A Rajasthan Excise Act
- Section 10A, Rajasthan Excise Act, 1950, permits the Excise Commissioner to establish check-posts for excise duty enforcement.
- Section 10A, Rajasthan Excise Act, 1950, allows declaration of other departmental check-posts as excise check-posts.
- Section 10A, Rajasthan Excise Act, 1950, requires carriers of excisable goods to stop, furnish documents, and present goods at check-posts.
- Section 10A, Rajasthan Excise Act, 1950, broadens “vehicle or carrier” to include any transport means, even animals.
Illustration
When a truck carrying liquor is moving between districts, the Excise Commissioner may set up a check-post at a highway crossing. The truck must stop, and the driver must show permits and invoices for the goods. The officer at the post can inspect both the documents and the goods. If the truck uses an alternate route already controlled by the Transport Department, the Commissioner can designate that spot as an excise check-post, ensuring seamless enforcement.
Related Sections
- Section 10: Appointment of officers and conferring powers — Rajasthan Excise Act, 1950
- Section 42: Powers of search, seizure and arrest — Rajasthan Excise Act, 1950 (for reference)
MCQs on Section 10A of the Excise Act
- Who is authorized to set up excise check-posts under Section 10A, Rajasthan Excise Act, 1950?
A) Collector
B) Police Inspector
C) Excise Commissioner
D) Chief Minister
Answer: C) Excise Commissioner - Section 10A, Rajasthan Excise Act, 1950, requires drivers of vehicles carrying excisable articles to:
A) Avoid all check-posts
B) Carry permits, stop at check-posts, and produce documents and goods for inspection
C) Only notify police
D) None of the above
Answer: B) Carry permits, stop at check-posts, and produce documents and goods for inspection - According to Section 10A, what can be considered a “vehicle or carrier” for transporting excisable goods?
A) Only trucks
B) Only carts
C) Any transport means, including animals
D) Only buses
Answer: C) Any transport means, including animals - Can the Excise Commissioner declare an existing check-post of another State Government department as an excise check-post under Section 10A?
A) Yes
B) No
C) Only with permission from the court
D) Only on festival days
Answer: A) Yes