EXCISE ORDINANCE

Arrangement of Sections

CHAPTER I

Preliminary

1. Short title.

2. In this Ordinance, unless there be something repugnant in the subject or context.

3. Power of Minister to exempt excisable articles from the provisions of this Ordinance.

4. Department of Excise Commission and other officers of Excise Department.

5. Saving of military and naval canteens.

CHAPTER II

Establishment and Control

6. The collection of the excise revenue to lie with the Government Agent.

7. There shall be appointed.

8. Powers of Minister.

9. Orders of Commissioner-General of Exercise or Government Agents, appealable to Minister.

CHAPTER III

Import, Export, and Transport

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.

CHAPTER IV

Manufacture, Possession, and Sale

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 excisable articles without licence prohibited.

19. Exclusive manufacture may be granted.

19A. Power of Government Agent to take possession of premises for certain purposes.

20. Grantee of toddy privileges may grant licence.

21. Grantee may let or assign.

CHAPTER V

Duties on Excisable Articles

22. Duties may be imposed by the Minister by Order published in the Gazette.

23. How duty may be levied.

24. Payment for exclusive privileges.

CHAPTER VI

Licences

25. Form and conditions of licences.

26. Counterpart agreement to be executed by licensee.

27. Power to cancel or suspend licences.

28. Further power to cancel licences.

28A. Powers of Minister in respect of licences.

29. Surrender of licence.

CHAPTER VII

General Provisions

30. Certain licensees required to keep instruments.

31. Procedure in case of default by licensee or grantee of exclusive privilege.

32. Power to make rules.

CHAPTER VIII

Powers and Duties of Officers

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.

39. Release of arrested persons by excise officers.

40. Arrests, searches 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.

CHAPTER IX

Penalties

46. Penalties for illegal import.

47. For illegal possession or transport.

48. For misconduct by licensee.

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.

57. Offences to be summarily triable by Magistrates.

CHAPTER X

Miscellaneous

58. Ordinance does not apply to bonafide medicated articles.

58A. Excise Reward Fund.

58B. Payment to excise officers for special services and attendance.

59. Bar of actions.

60. Excise notifications to be judicially noticed.

8 of 1912,

25 of 1914,

17 of 1929,

4 of 1931,

3 of 1933,

4 of 1936,

25 of 1938,

27 of 1943,

8 of 1965,

27 of 1974,

14 of 1977,

41 of 1954,

22 of 1955,

9 of 1956,

36 of 1957,

49 of 1961,

17 of 1962,

37 of 1990,

7 of 1995,

7 of 1996,

12 of 2005,

20 of 2011,

7 of 2013,

4 of 2018.

AN ORDINANCE to consolidate and amend the law relating to the import, export, transport, manufacture, sale, and possession of intoxicating liquor and of intoxicating drugs.

[Date of Commencement: 1st January, 1913]

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Recent Updates

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INTERNATIONAL CONVENTION FOR THE PROTECTION OF ALL PERSONS FROM ENFORCED DISAPPEARANCE ACT,NO. 5 OF 2018


FISHERIES (REGULATION OF FOREIGN FISHING BOATS) ACT, NO. 1 OF 2018


ANTI-DUMPING AND COUNTERVAILING DUTIES ACT, NO. 2 OF 2018


INTELLECTUAL PROPERTY ACT, NO. 7 OF 2018


EXCISE ORDINANCE ACT, NO. 4 OF 2018


INTERNATIONAL CONVENTION FOR THE PROTECTION OF ALL PERSONS FROM ENFORCED DISAPPEARANCE ACT,NO. 5 OF 2018


FISHERIES (REGULATION OF FOREIGN FISHING BOATS) ACT, NO. 1 OF 2018


ANTI-DUMPING AND COUNTERVAILING DUTIES ACT, NO. 2 OF 2018


INTELLECTUAL PROPERTY ACT, NO. 7 OF 2018


EXCISE ORDINANCE ACT, NO. 4 OF 2018


INTERNATIONAL CONVENTION FOR THE PROTECTION OF ALL PERSONS FROM ENFORCED DISAPPEARANCE ACT,NO. 5 OF 2018


FISHERIES (REGULATION OF FOREIGN FISHING BOATS) ACT, NO. 1 OF 2018


ANTI-DUMPING AND COUNTERVAILING DUTIES ACT, NO. 2 OF 2018


INTELLECTUAL PROPERTY ACT, NO. 7 OF 2018


EXCISE ORDINANCE ACT, NO. 4 OF 2018


INTERNATIONAL CONVENTION FOR THE PROTECTION OF ALL PERSONS FROM ENFORCED DISAPPEARANCE ACT,NO. 5 OF 2018


FISHERIES (REGULATION OF FOREIGN FISHING BOATS) ACT, NO. 1 OF 2018


ANTI-DUMPING AND COUNTERVAILING DUTIES ACT, NO. 2 OF 2018


INTELLECTUAL PROPERTY ACT, NO. 7 OF 2018


EXCISE ORDINANCE ACT, NO. 4 OF 2018


INTERNATIONAL CONVENTION FOR THE PROTECTION OF ALL PERSONS FROM ENFORCED DISAPPEARANCE ACT,NO. 5 OF 2018


FISHERIES (REGULATION OF FOREIGN FISHING BOATS) ACT, NO. 1 OF 2018


ANTI-DUMPING AND COUNTERVAILING DUTIES ACT, NO. 2 OF 2018


INTELLECTUAL PROPERTY ACT, NO. 7 OF 2018


EXCISE ORDINANCE ACT, NO. 4 OF 2018


INTERNATIONAL CONVENTION FOR THE PROTECTION OF ALL PERSONS FROM ENFORCED DISAPPEARANCE ACT,NO. 5 OF 2018


FISHERIES (REGULATION OF FOREIGN FISHING BOATS) ACT, NO. 1 OF 2018


ANTI-DUMPING AND COUNTERVAILING DUTIES ACT, NO. 2 OF 2018


INTELLECTUAL PROPERTY ACT, NO. 7 OF 2018


EXCISE ORDINANCE ACT, NO. 4 OF 2018