Section No :

Legislative Enactments EXCISE Marginal Notes 1. This Ordinance may be cited as the Excise Ordinance. 2. [ 6,7 of 1995] 3. Power of Minister to exempt excisable articles from the provisions of this Ordinance 4. Limits of sale. 5. Saving of military and naval canteens. 6. The collection of the excise revenue to lie with the Government Agent. 7. [2,36 of 1957] 8. Powers of Minister. 9. Orders of Commissioner General of Exercise or Government Agents appealable to Minister. 10. Import of excisable articles. 11. Export of excisable articles. 12. Import, export, and transport of excisable articles. 13. Pass required for import, export, and transport of excisable articles. 14. Passes for import, export, or transport. 15. Manufacture of excisable articles prohibited except under provisions of this Ordinance.[ 2,20 of 2011] [2, 4 of 2018] 16. Establishment of distilleries, breweries, and warehouses.[3,7 of 1996] 17. Possession of excisable articles in excess of the quantity prescribed by Government prohibited. 18. Sale of excisable articles without licence prohibited.[ 4, 25 of 1938] 19. Exclusive manufacture &c, may be granted. 19A. Power of Government Agent to take possession of premises for certain purposes. [ 2, 17 of 1962] 20. Grantee of toddy privileges may grant licence. 21. Grantee may let or assign. 22. Duties may be imposed by the Minister by Order published in the Gazette. [ 3,49 of 1961] 23. How duty may believed. 24. Payment for exclusive privileges. 25. Form and conditions of licences, & c. 26. Counterpart agreement to be executed by licensee. 27. Power to cancel or suspend licences, & c. 28. Further power to cancel licences. 28A. Powers of Minister in respect of licences. [ 2, Law 14 of 1977] 29. Surrender of licence. 30. holder of a licence, permit or pass required to keep instruments & c. [2, 26 of 2018] 31. Procedure in case of default by licensee or grantee of exclusive privilege. 32. Power to make rules. [3, 26 of 2018] 33. Power to enter and inspect places of manufacture, bottling, and sale. 34. Powers of excise officers in matters of arrest and inquiry. 35. Cases in which offenders may be arrested, and contraband liquor and articles seized without warrant. [2, 18 of 2019] 36. Government Agent or Magistrate may issue a search warrant. 37. Power of excise officers to search without a warrant. 38. Power to cut spa dices of trees tapped without licence. [ 2, Law 27 of 1974] 39. Release of arrested persons by excise officers. [2,41 of 1954] 40. Arrests, searches, &c, how to be made. [ 3,41 of 1954] 41. Offences to be bailable. 42. Officers of certain departments bound to report offences and to assist. 43. Landholders and others to give information.[ 2, 9 of 1956] 44. Police to take charge of articles seized. 45. Closure of licensed premises. [ 7, 25 of 1938] 46. Penalties for illegal import. 47. For illegal possession or transport. [2,8 of 1965] 48. For misconduct by licensee, & c. 49. For excise officer refusing to do duty or being guilty of cowardice. 50. For offences not otherwise provided for. [ 7,37 of 1990] [5, 12 of 2005] 51. Enhanced punishment after previous conviction. 52. Prosecution restricted. [3, 18 of 2019] 53. Presumption as to commission of offence in certain cases. 54. What things liable to confiscation. 55. Confiscation how ordered. 56. Power to compound offences. [5,49 of 1961] [8,37 of 1990] 57. Offences to be summarily triable by Magistrates. 58. Ordinance does not apply to bona fide medicated articles. 58A. Excise Reward Fund. [9,37 of 1990] 58B. Payment to excise officers for special services and attendance. [5,7 of 1995] 59. Bar of actions. 60. Excise notifications to be judicially [ 8, 25 of 1938]