Section No :  
1980 Revised version
EXCISE
Marginal Notes
1. This Ordinance may be cited, as the Excise Ordinance.
2. Interpretation.
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 theGovernment Agent.
7. Appointment of Excise Commissioner and other officers of Excise Department. [ 2, 36 of 1957.]
8. Powers of Minister.
9. Orders of Excise or Government Agents appealable to Minister.
10. Import of excisable articles.
11. Export of excisable articles.
12. Prohibition of 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.
16. Establishment of distilleries, breweries, and warehouses.
17. Possession of excisable articles in excess of the quantity prescribed by Government prohibited.
18. Sale of exposed articles without licence prohibited.
19. Exclusive privileges of 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. [3,49of 1961]
23. How duty may be levied.
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 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. Certain licensees required to keep instruments for testing, &c.
31. Procedure in case of default by licensee or grantee of exclusive privilege.
32. Power to make rules.
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.
36. Government Agent or Magistrate may issue a search warrant.
37. Power of excise officers to search without a warrant.
38. Power to cut spadices of trees tapped without licence. [2, Law 27 of 1974.]
39. Release of arrested persons by excise oficers.
40. Arrests, searches, &c, how to be made.
41. Offences to be bailable.
42. Officers of certain departments bound to report offences and to assist.
43. Landholders and others to give information.
44. Police to take charge of articles seized.
45. Closure of licensed premises.
46. Penalties for illegal import, &c.
47. For illegal possession or transportation.
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.
51. Enhanced punishment after previous conviction.
52. Prosecution restricted.
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. [5,491961.]
57. Offences to be summarily Magistrate.
58. Ordinance does not apply to bona fide medicated articles.
59. Bar of actions.
60. Excise notifications to be judicially noticed.