The Rajasthan Excise Act, 1950 regulates the manufacture, possession, sale, and movement of excisable articles such as liquor and intoxicating substances. After Sections 11, 12, and 13, which deal with import, export, transport, and prohibition, Section 14 of Rajasthan Excise Act 1950 introduces an important compliance requirement – the need for passes for import, export, and transport of excisable articles.
Section 14. Passes necessary for import, export and transport. –
No excisable article exceeding such quantity as the State Government may prescribe by notification in the Official Gazette either generally for all the territories of the State of Rajasthan to which this Act extends or for any local area comprised therein shall be imported, exported or transported except under a pass issued under the provisions of the next following section:
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Provided also, unless the State Government shall otherwise direct, that no pass shall be required for transport of any excisable article or intoxicating drug exported under a pass issued by an officer duly authorised in this behalf from any place beyond the limits of those parts of the State of Rajasthan to which this Act extends to any other place beyond the said limits.
Explanation of Section 14 Rajasthan Excise Act
This section makes it clear that the import, export, or transport of excisable articles cannot be carried out freely if they exceed a certain prescribed quantity. The key elements are:
- Pass Requirement – If excisable articles exceed the prescribed limit fixed by the State Government, a pass issued under the Act is mandatory for import, export, or transport.
- Government Notification – The prescribed quantity can be notified either for the whole state or for specific local areas.
- Exemption for Certain Exports – No separate pass is needed for transport if the excisable article or intoxicating drug is exported under a valid pass issued by a duly authorised officer from one place outside Rajasthan to another place outside Rajasthan, unless the State Government directs otherwise.
Thus, the section ensures legal regulation of large-scale movement of excisable articles while exempting certain inter-state movements under already authorised passes.
Key Notes on Section 14 Rajasthan Excise Act 1950
- No import, export, or transport of excisable articles above the prescribed limit without a valid pass.
- State Government decides the limit via Gazette notification.
- Requirement applies to the whole state or specific areas, as notified.
- Certain exports from outside Rajasthan to outside destinations are exempt if they already carry a valid authorised pass.
MCQs on Section 14 Rajasthan Excise Act 1950
Q1. Under Section 14, when is a pass necessary for import, export, or transport of excisable articles?
(a) Always, regardless of quantity
(b) Only when the quantity exceeds the limit prescribed by the State Government
(c) Never, as long as duty is paid
(d) Only for inter-state transport
Answer: (b) Only when the quantity exceeds the limit prescribed by the State Government
Q2. Who has the power to prescribe the limit of excisable articles for requiring a pass?
(a) District Magistrate
(b) Excise Commissioner
(c) State Government through Gazette notification
(d) Central Government
Answer: (c) State Government through Gazette notification
Q3. A pass is not required under Section 14 when:
(a) The transport is within Rajasthan
(b) The duty has been waived
(c) Excisable article is exported under a valid authorised pass from outside Rajasthan to another place outside Rajasthan
(d) The article is for personal use
Answer: (c) Excisable article is exported under a valid authorised pass from outside Rajasthan to another place outside Rajasthan