The Chhattisgarh Excise Act, 1915 No. 2 of 1915 Date 10.04.1915 (Final)

THE MADHYA PRADESH EXCISE ACT, 1915
( No. 2 of 1915)
TABLE OF CONTENTS
• Sections ·
CHAPTER I
PRELilwINARY
Preamble
1. Short title, extent and commencement, 6
2. Definitions. 6
3. Omitted.
4. Power to declare what shall be deemed to be 6
"country liquor" and "foreign liquor" respectively.
5. Definition of retail and wholesale sale. 9
6. Saving of enactments. 9
CHAPTER II
ESTABLlSHMENT AND CONTROL
7. Establishment and powers thereof. 9
7•A. Establishment of flying squads. 10
CHAPTER III
IMPORT, EXPORT AND TRANSPORT
8, Power to prohibit import, export or tansport. 10
9. Restriction on import, export or transport. 11
10. Requirement of pass for import, export or transport. 11
11. Passt s for import, export or transport. 11
12. Passes issued by other authorities may be deemed 11

passes granted under this Act.
CHAPTER IV
MANUFACTURE, POSSESSION AND SALE
13. Licence required for manufacture, etc., of intoxicants. 11
14. Establishment or licensing of distilleries and ware-houses. 12
2 THE MADHYA PRADESH EXCISE ACT, 1915
Sections : Page
15. Payment of duty on removal from distillery, 13

brewery or place of storage.
•
16. Possession of intoxicants generally. 13
17. L; cence required for sale of intoxicants. 13
18. Power to grant lease of right to manufacture, etc. J4
19. Lessee's permission to draw tari. 14
20. Manufacture and sale of liquor in 1\.filitary 14

Cantonments.
21. Duties of licensees with regard to measurement and testing. 14

22. Prohibition of employment of male persons under 15
the age of t\v<:nty-one years and of women.
23. Prohibition of sale of liquor or intoxicating 15

drug to persons under the age of twenty-one years.
23-A. Prohibition of advertisements relating to liquor. 15
24. Closing of shops for the sake of public peace. 16
CHAPTER V l
DUTIES AND FEES
25. Duty on excisable articles. 16
26. VVays of levying such duty. 18
27. Payment for grant of leases. 18
27-A. Saving for duties being levied at commencement 19

of the Constitution.
CHAPTER VI
LICENCES, PERMITS AND PASSES
28. Form and conditions of licences etc. 19
29. Power to take security from licensee. 20
30. Technical defects, irregularities and omissions. 20

31. Power to cancel or suspend licence, etc. 20
32. Power to withdraw licences. 21
33. Surrender of licences. 22

33-A. Omitted. 22
CHAPTER VII
OFFE}lCES A}/D PENALTIES
Sections : Page
34. Penalty for illegal import etc. 22
.,. 3 5. Pen alt y for altering to or att~ mpt ing alt er any den atured 23
spirit or denatured spirituous preparation.
36. Penalty for illegal po,sessi.on~ !4

36-A. Penalty for opening, keeping or using any place as a 24
common drinking-ho'tS~ o:: for havin~ car·: mar>_agemcnt
or control of, or for assisting in cm1<lucting business of
any such place.
36-B. P,~nalty for being found drunk or for purpose of ·drinking 24
in a cc,mmon drinking-house.
36-C. Penalty for permitting a piace to be used for the com- 24
mission by othf'r person of any offence punishable under
section 34, section 35, section 36 or section 36-A.
36-D. (1) Execution of bond to abstain from commission of 24

offences punishable under section 34 or section 36.
(2) Form of bond and applicati. .m of the provisions of the 25

Gode of Criminal Proc;edure to all matters connected
wi!h such bond.
(3) Circum~tance in which bond shall be void. 25
(4) Power of appellate Court or the High Courtto make 25
ord~r.
36-E.(l) l'vlagistratc to require a person to show came why the 25

should not be ordered to execute a bond for good
bt'. ha vi our.
(2) Application of provi:sons of the Code of Criminal

Procerl ure to pro cc ed in gs under Su b-Sectiov ( 1). 25
3 7. Penalty for offences not oth erwisc provided for. 25
38, Penalty for certain unla wfol acts of liccns ed vendcrs. 25
,. 3 8-A. Penalty on l icen scd man ufac (, u r er or vcn dor of in toxi cant
for mixing or premitting to be mixed ,vith such article any
noxious drug or any foreign ingredient or any diluting
26
or co Jo uri n g su bsta nee,.
39. Penalty for misconduct by licensee, etc. 26
40. Penalty for allowing consumption in chemist's shop etc. 26

Sectionr:
40-A. Punishment for obstruction to or, assault on, officer, etc. Page :
41. Manufacture., sale or possession by one person on 27

of another. account
27
42. Attempts to commit, and abetment of offences.
43. Presumption as to commission of offence in certain 27
cases.
44. Criminal liability of licensee for acts of servants. 27
45. Enhanced punishment after previous conviction. 28
46. Liability of certain things to confiscation. 28

4 7. Order of confiscation. • 28
48. Power to compound offences. 29

49. Penalty on officers making vaxatious search, seizure, 29
detention or arrest.
30
CHAPTER VII-A
PENALTY FOR OFFENCES AGAINST LIFE

49-A. Penalty for import etc. of liquor unfit for human con-
sumption or for altering or attempting to alter denatured 30
spirituous preparation.
49-B. Bail not to be allowed for offences under this Chapter.

31
CHAPTER VIII
DETECTION, INVESTIGATION AND TRIAL OF OFFENCES

50. Land-holders and others to give information. 32
51. Power to enter and inspect places of manufacture and sale. 32
52. Power to arrest without warrant, to seize article liable to 32
confiscation and to make searches.
53. Power of J\1agistrate to issue a warrant.

33
54. Power to search without a warrant.
33
54-A. Arrest without warrant for obstruction or assault.
34
•
55. Pmvers of Excise Officers in matters of investigafion.
34
56. Report by Investigation Officer.
34
57. Report by Excise Officer.
34
THE MADHYA PRADESH EXCISE ACT, 1915 5
Page
Sections :
57-A. Police to take charge of articles seized,

35
58. Arrests, searches, etc., how to be made.
35
59. Security for appearance in case of arrest without warrant.
35
60. Omitted.
35
61. Limitation of prosecutions.
35
61-A. Tender of pardon to accused person turning approver.
36
CHAPTER IX
MISCELLANEOUS
62. Power to make rules.
36
63. Publication of rules and notifications.
38
64. Recovery of Government dues.
38
65. Government lien. on property of defaulters,
39
66. Power of State Government to exempt persons or intoxi-
cants from the provisions of the Act. 39
67. Protection to persons acting under the Act.
39
68. Limitation of suits.
39
69. Repeal of enactments.
THE FIRST SCHEDULE.-Enactments repealed.

THE SECOND SCHEDLJLE.-Bond to abstain from the com- 39
mission of offence:. under sections
3( and 36 of the Madhya • 40
PradC11h Excise Act, 1915.
6 THE MADHYA PRADESH EXCISJ~ ACT. 1915
(No. 2 of 1915) 1
( 10th April, 1915)

.An Act to consolidate and amend the Excise Law in [Madhya
Pradesh.]2
Preamble.
'\Vhereas it is expeilient to consolidate and amend the law in
[I\1:adhya PradeshJ' relating to the import, export, transport,
manufacture, sale and possession of intoxicating liquor and of
intoxicating drugs; and whereas the previous sanction of the
Govemer-General, required wider section 5 of the Indian
Councils Act, 1892 (55 and 56, Viet., C.14), has been obtained
to the passing of this Act;
It is hereby enacted as follows:-
CHAPTER I
PREL/1.\flNARr
1. (I) This Act may be called the [Madhya Pradesh]a

Short title, exten and Excise Act, 1915.
commencement.
((2) It extends to and shall be in force in whole of the
Madhya pradesh.]8
[(3) * * * *]'
Definitions.
2. In this Act, unless there h anything repugnant in the
subject or coutext,-
(1) "beer" includes ale, stout, porter and all other fermented
liquors usually made from malt;
(2) "bottle" means to transfer liquor from a cask ol' other

vessel to a bottle, jar, flask or other similar receptacle for the
purpose of sale, and bottling includes re-bottling;
(3) "Chief Revenue authority" means the authority declared

by the State Government [ * * * * ]5 to be the Chief
Revenue authority for the purposes of this Act;
[(3-A) * * * *]6
I. For Statement of Objects and Reaso:1s., see Central Provinces Gazette,

191-~, Part VIT, P. 25, for Report of Select Committee see ibid, 1915,
Part VII, P. 3 and for proceedings in Council, see ibid, 1914 Part
VIII, PP. 6 and 8 ibid, 1915, Part V [II, P. 19.
-z, s~b;;. hy A.. 0. 1950, for "the Central Provinces and Berar,.
3. Sub,. by M. P. Act 23 of 1958, S 3 {I), Schedule.Part A, item 21,
{; Omitted hy M- P. Act. 12 of 1950, S. 3 (2), Third Schedule, ite.m 2.
5. W,:1rds "suQiect to tile c:}lltrol of •·Governor-Genera! in Council" omitted
hy Cen tra! ;\~t 38 of 19.2(L S. 2 and First Scl1edule.
6, Omitted by Central Act 2 of 1930.
THE 1\1ADHYA PRADESH EXCISE ACT, 1915
[(4) "Common drinking-house" means a place where drink-

ing of liquor is allowed fat the profit or gain of the person
owning, occupying, using, keeping or having the care ot
management or control of such place, whether by way of charge
for the use of the place, or for drinking facilities provided, or
otherwise howsoever;] 1
(5) "denatured" means rendered unfit for human consum-

ption in such manner as may he prcscrihe~l by the State Govern-
ment in this heh.alf;
[-r5-,
\ J
"excisable article" m.::ans-
(a) any ,Jcoholic liquor for human consumption; or

(b) any intoxicating drug;]2 [ or ]3
L(c) opium as defined in clatL<;e (xv) and poppy straw

as defined in clause (xviii) of section 2 of the
Narcotic Drugs and Psychotropic Substances Act,
.
-
1985 (No. 61 of 1985) ;]4
5 [6~a] "excise duty" and "countervailing duty" means any

such excise duty or countervailing duty, as the case may be,
as is mentioned in [entry 51]6 of list II in the Seventh
Schedule to the [Constitutiori;]i]
(7) "Excise-officer" means a Collector or any officer ot

other person appointed or invested with powers under scction7;
8[ (8) "excise revenue" means revenue derived or derivable

from [any duty, fee, tax, penalty, payment] 9 ( other than a fine
imposed by a Court of law) or confiscation imposed or otdered
or agreed to under the provisions of this Act, or of any other law
for the time being in force relating to liquor or intoxicating drugs;]
10[(9) "export" means to take out of the [State]it otherwise

than across a customs forntier as defined by the Central Govern~
ment;]
[(10) * *
1. Ins. by C. P. Act 6 c,f I 934, S. 2.

2. Subs. by A.O. l950.
3. Ins. by M. P. Act 5 of 1986. S. 2 (a).
4.Im,. ibid.
5. Ins. by A. 0. 1937
6. Subs. by A. 0. 1950 for "item 40.''
7. Subs. ibid, for ''Government of India Act 1935."
8. Subs. by M. P. Act 23 of 1979, S. 2.
9. Subs. by M. P. Act 39 of 1982, S. 2, for "any duty, fee, pe11ttlty,
payment''.
10. Subs. by A. 0. 1937.
11. Subs. b,' J\t P. Act 23 of H58, for '' \fo:·iJkosiial re-ricm."
12, Ornitted by Centr,11 Acl 2 of 1930.
1 [(I 1) "import'' (except in the phrase "import into [ * * ]2

India") means to bring into the [State]J otherwise than across
a customs frontier as defined by the Central Government;]
[(11-a) "intoxicant" means any liquor or intoxicating drug i]4
5(,(12) "intoxicating drug" means-
(i) the leaves, small stalks and flowering or fruiting tops

of the Indian hemp plant (Cannabis sativa L.), in-
cluding all forms known as bhang, sindhi or ganja;
[ (ii) • * • * ]6
(iii) any mixture, with or without neutral materials, of
any of the above forms of intoxicating drug, or any
drink prepared therefrom; and
[(iv) any other intoxicating or narcotic substance which
the State Government may, by notification, declare
to be an intoxicating drug not being narcotic drug
as defined in the Narcotic Drugs and Psychotropic
Substances Act, 1985 (No. 61 of 1985) ;]']
(13) "liquor" means intoxicating liquor, and includes spirits

of wine, spirit, wine, tari, beer, all liquid consisting of or con-
taining alcohol, and any substance which the State Government
may, by notification,. declare to be liquor for the purposes of
thi~ Act;
(14) "manufacture" includes every process, whether natural
or artificial, by ,,vhich any [intoxicant]8 is produced or prepared
and also redistillation and every process for the rectification,
flavouring, blending or colouring of liquor;
(15) "place" includes house, build~ng, shop, booth, tent,

[enclosure, space,]') vessel, rafr and vehicle;
(16) expressions refc!Ting to Hsalc" includes any transfer other-
wise than by way of gift;
(17) "spirit" means ~my liquor containing alcohol obtained

by distillation whether 1t 1s denatured or not;
(18) ntari" means fermented or unfermented juice drawn from

any kind of palm tree; and
(19) "transport" means to move from one place to another
within the [State.]'
L Subs. by A. O. 1937.
2. Word "British" omitted by A. 0, 1950.
3. Subs. by M. P. Act 23 of !958, for "Mahakoshal region''.
4. Tns. by A. 0. 1937.
s. Subs. by Central Act 2 of 1930
6. Omitted by M. P. Act 5 of 1986, S. 2 (b) (i).
7. Subs. by M. P. Act 5 of 1986, S. 2 (b) (ii).
8. Subs. by A. 0. 1937 for "excisable article".
9. Ins. by C. P. Act 6 of 1934, S, 2 (b).
THE MADHYA PRADESH EXCISE ACT, 1915 " 9
[3. * *
4. The State Government [ * * ]i may, by no•.- Power to declare what
fication, declare ,,-,,hat, for the purposes of this Act, or any portion 1hall be deemed to be
thereof, shall be deemed to be "country liquor" and "foreign
0
country liquor" and
.
11quor, ,, respective
. ly : "foreign liquor'', respoo--
tively,
[ ~-,.. *
5. (1) The State Government may, by notification, declare Defi.oition .of retail and
with respect either to the whole [State)4 or to any specified local wholesale sale.
area; and as regards purchasers generally or any specified class
of purchasers, and either generally or for any specified occasion,
what quantity of any intoxicant shall, for the purposes of this
Act, be the limit of a retail sale.
(2) The sale of any intoxicant in any quantity in excess of .

the quantity declared in respect thereof under su b-sectian ( l)
sh~ll be deemed to be a sale by wholesale.
6. Nothing contained in this Act shall- affect the provisions of Saving of enactments.
the Sea Customs Act, 1878(VIII of 1878) 5 or the Indian Tariff
Act, l894(VIII of 1894),6 (except .'lection 6 thereof), or the Can-
tonment Act, 1910(XV of 1910),7 or any rule or order made
thereu nde r.
CHAPTER II
ESTABLISHkfENT AND CONTROL
1. The State Government may, by notification, for the whole E5tablishment and powers
or for any specified partof the [State_]'-1- . thereof.
(a) ·appoint an officer, hereinafter referred to as the Excise

Commissioner, who subject to such control (if any)
as the State Government may direct, shall superi-
ntend the administration of the Excise Department and
the collection of the excise revenue;
(h) appoint any person other than· the Collector to ex-

ercise all or any of the powers and to perform all
or any of the duties conferred and imposed on a
. Collector by or under this Act, either concurrenlyt _
with or in subordination to, or in exclusion of the
Collector, subject to such rnntrol as the State
Government may direct;
l. Omitted by Central Act 2 of I 930.

2. Words "with the previous sanction oftheGovernor-Genernl in Counci1"
omitted by Central Act 38 of l 92rJ, S .2 and First Schedule.
3. Provi!>o omitted by A. 0. l 93 7.
4. Suh~. by lv1. P. Act 23 of 1958, S. 3 {I), Schedule, P;nt A,item 21, for
"Mahakoshal region".
5. See now the Customs Act, 196 2 ( 5 2 of 1962).
6. See now the Indian Tariff Act, 1934 {32 of 1934).
1. See now the Cantonment Act, 1924 (2 of 1924).
10.. THE MADHYA PRADESH EXCISE ACT, 1915
. '
(c) appoint officers of the Excise Department of such
dasses and withsuch designations, powers and duties
as the State Government may think fit;
(d) orde.r that all or any of the powers and duties assign-
ed by or under this Act to any officer appointed under
clause (c) shall be exercised and petformed · by any
servant of the [Government] t or anJ other person.;
{e) delegate to the Chief ReveJ:\UC authority or the Ex-
cise Commissioner al) or any of its powers under this
A.ct, except the power conferred by sect1on 62 to
make' rules ;
(j) whhclraw from any officer or person all or any of

his powers under this Act; and
(g) permit the delegation by the Chief Revenue authority,

the Excise Commissioner or the Collector to any
person or class of persons specified in such notification
of any pm.vers co;riferred or duties imposed upon it
or him by or under this Act, or exercised or discharg-
ed by it or him in respect of the- excise revenue under
any other Act for the time being in force.
Establishment of flyi og [7-A. (1) The State Government may, by notification, estab-
squads. lish 1flying squads for investigati11g into any case of alleged or
suspF:eted evasion of excise revenue or any case of alleged or
suspected contravention of any of the provisions of this Act
or _t~e rules made thereunder and shall specify therein the area
overl which the flying squad shall exercise jurisdiction.
·1
(2) A flying squad established undet sub-section (I) shall

consbt of excise officers and other persons as the State Govern-
ment may, from time to time, appoint thereto.
(~) The Excise officers or other person appointed to the

flying squad shall exe1·cise the powers and perform the duties
as may be c_onferred or imposed under section 7 .]2
CHAPTER III
TMPORT, EXPORT AND TRANSPORT
Po•er to prohibit import,, 8'. The State Gove~ment may, by notification,-

export or transport. I
· i (a)[ * * J 3 prohibit· throughout the [State] 4 or in

any specified area thereof, tbe import or export
of any intoxicant;
J. Subs. by AO 1950 for "Crown",

2- lns. by M.P. Act 23 of 1979i S.3. . .. _
3. words "with the previous sanction of the Governor General_m Council"
qmitted bv Central Act 38 or 1920, S.2 and first Schedule.
4. Subs. by ·M.P. Act 23 of 1958, S.3 (I), Schedule. Part A, item 21,
fof "Mahakoshal region"
'
I
THE MADHYA PRADESH EXCISE Acr, 1915 ll
(b) prohibit the transport of a~y intox.icant_:
[. * * • * ] 1
[(e) make suitable provision for the effective control

of Mahua· {Bassia Latifolia and Bassia Longifolia.)
or any other· base which is or which can be utilis-
ed for the manufacture of liquor.] 2
9. Without the sanction of the State Government no intox• Restriction en impon.

icant shall be imported, exported or transported, except- export or transport.
(a) after payment of any [ duty to which it may be

liable under this Act] 3 , or execution of a bond
for such payment ; and
(b) on· compliance with such conditions as. the State

Government may impose.
10. No intoxicant ex~e~di~g such qu~ntity ·_ as . the State Requirementofpusfor

Government may, by not1f1catton, · prescnbe, either generally · impart,. export or tram-
or for any specified area, shan be imported, exported or transpo- port.
rted except under a pass issued, or aeemed to be issued, under
the provisions _of this Act:
Provided that in the case of duty•paid foreign liquor such

passes shall be dispensed with, unless the State Government
-shall, by notification, otherwise direct with resp·ect to any
\ local area.
I I.
• ·
(1 ) Passes for the import, export or · transport of Pauea for import. export
intoxicants may be granted by the Collector: . or tramport. .
• P~ovided that pas~e·s for t~e. imp?rt and exl>ort S? ch

lntox1cants as the ExcJse Comm1ss1oner may, from time to time,
determine shall be g~anted only by the Excise Commissioner..
(2) Such passes may be either general for definite
periods and kinds of intoxicants, or special for specified occasi•
ons and particular consignments only.
12. The Excise Commissioner may, by general or special Puses issued by other
order, direct, subject to such conditions (if any) as he may authoritie1 may be deemed
impose, that a pass granted by any authority in India shall , passes grutcd ·nnder this
be deemed to be a pass for any purpose under this Act. Act,
CHAPTER IV
MANUFACTURE, POSSESSION AND SALE
13. (a) No intoxicant _shall be manufactured or coll~cted; Licence required for
manuf~tme, etc., of
intoxicants.
L Proviso omitted by A.O. 1937°.
2. Added by M. P. Act 23 of 1958, S.3 (l), Schedu}. Part A, item 21.
3. Subs. by A.O. 1937, for ••duty"of customs or excise ·10 which it may
be liable'•.
12 THE MADHYA PRADESH EXCISE ACT; 1915
(b) no hemp plant, [ >k * * ] 1 [ "" "' * ] 1

shall be cultivated;
(c) no tari-producing tree shall be tapped and no tari
shall be drawn from any tree;
(d) no liquor• shall be bottled for sale;
(e) no distillery or brevvery shall be constructed or

·worked; and
(j) no person shall 'use, keep or have in his possession

any materials, still, utensil, implement or apparatwi
whatsoever for the purpose of manufacturing any
intoxicant other than tari;
;
except under the authority and subject to the terms and con-
ditibns of a licence granted in that behalf :
Provided that the State G:overnmcnt may, by notification,
declare that the provisions of this section shall not apply, in any
are4 spe~ified in this behalf, to the tapping of tan-prod acing
trees, or to the dra\ving of tari subject to- such conditions .Jts it
may prescribe :
hProvided further that the State Government may, by noti-

fication, declare that the provisions of this section shall, [ * * J4 i
not iapply in such areas as may be specified in this behalf to
the !manufacture of liquor for home consumption, subject to such
cornjlitions as it may prcscribe,l
Establishment or liceasin&
of distilleries and ware-
ho uses.
i4. The Excise Commissioner may~
.'
' (a) establish a distillery in which spirit may be manu-
factured under a licence granted under section 13 on
sucl1 conditions as the State Government may im-
'
pose;
(b) disc on tin ue any such clistillary;

, (c) licence, on such conditions as the State Government
may impose, the construction and v-mrking of a di-
stillary or bre\vcry;
(d) establish or licence a warehouse} \vhcrein any in-

toxicant may be deposited and kept ,vithout pay-
ment of duty, but subject to payment of such fee as .
the State Government may direct; and
. (e} discontinue any such ,varelrouse .
I. Words '"or coca plant" omitted by Central Act 2 of 1930.

2. Words "Erythr.;n.:ylon coca "omitted by C. ~. Act l of 1927, S. 3.
3. Proviso Ins. by M. P. Act 12 of ~ 950, S. 3 (2), Third Sch.
4. Words "in the merged territories'' omitted by M. P. Act 23 of 1958,
S.3 (l), .Schedule, Part A item 21.
THE MA~HYA PRADESHcBXCISE ACT, 1915 13
15. v\lithout the sanction of the State Government. no in- Payment of duty on ,
toxicant shall be removed. from any distillery, brewery, ware- ·removal from distillery.
brewefY or place of
house, or other place of storage established or liceuced under storage. ·
this Actunlcss the'duty (if any) [payable un~er_ Chapter V)l has
peen paid or a bond has_ been executed for the payment thereof.
16. ( 1) The State Government may, by notification, pre- Possession of intoxicarim

. scribe a limit of quantity for the possession of any intoxicant : · generally.
Provided ,that diffi;rent limits may-be prescribed -for different
qualities of the same article." ... • · .
. . . . ' -
(2) No person shall have in his possession any quantity of_any
intoxicant in t!Xcess of _the limit prescribed under su,b-section (1), . .
'·
except under the authority and in accordance with the terms and .
conditions of-,
· (a) a_ licence for the manufacture, cultivation, collection,
sale, or supply of such· intoxica·nt, or
(b) a pass for the import, export or 'transport of such in-
toxicant, or
(o-) a permit granted 1.mde1· this 1\ct.
(3) Sub-section (2) shall not apply to .any. foreign liquor-:-

(a) . which is in the possession of any common carrier or
wJ.rehouseman as such [ * * .]2
[(b) * * )3
(4) Notwithstanding anything contained in the foregoing sub-

sections, the State Government may, by notification, prohibit the
possession by any ,person or class of persons, either in the [State J4
or in any specified area, of any intoxicant, either a bsolutcly, or
subject to such conct!tions as it:may prescribe.
17. ( 1) No intoxicant shall be sold except under ·the authority . Licence required for sale·
and subject to the terms and ·conditions of licence graµted in of intoxicants.
that behalf:
Provided that- · •
(a) a person having the right to the tari drawn· from any
trees may self such tari without a licence to a per-:
son licenced to manufacture or sell tari under this
Act;
(b) a person· licensed under section 13 · to cultivate the
hemp plant [ * * ]5 [ * :t;i . _Jo
may sell without a licence those portions of the plant
from which the intoxicating drug is manufactured or
prq.duced. to any person licensed undel' this Act to
deal in the same, or to any officer whom Excise Com-
'missioner may prescribe; and
1. SubL by A.O. 1937, for "imposed under section 25".
2. · Word "or" ori1itted by M.P. Act 19 of 1964, S.2.
3. Omitted, ibid. .
4. Subs. by M.P. Act 23 of 1958, S.3 l3). Sche<lulc, Part A, item 21,
for "Mahakoshal regien.''
5. \Vords "or coca plant" omitted by Central Act 2 of 1930.
6. Words "Erythroxylon coca·• omitted by C. P. Act 1 oT 1927, S. 3.
14 THE MADHYA PRADESH EXClSE ACT, 1915
{c) nothing in this section shall apply to the sale of any

foreign liquor la,-vfully procured by any person for
his private use and sold by him or on his behalf
or t)ll behalf of his representatives in interest upon
I his quitting a station or afrer his decease,
i
1
(2) On such .conditiorn; as the Excise Commissioner mav deter~•
niiI11e, a licence for sale under the Excise Law for the time being
in force (in other St,ite or Union territories]! may be deemed to
be p licence granted in that behalf under this Act.
Power to grant lease of 118. (I) The St,1te Government may lease to any person, on
right to manufacture, etc. such conditions and for such period as it may think fit, the right~
(a) of manufacturing, or of supplying oy ,vholesale; or
of both, or
(b) of selling by wholesale or by retail, or
(c) of° manufacturing or of supplying by wholesale, or

of both, and selling by re.tail,
any [ * * * p liquor or intoxicating d:i;ug v.rithin any

spedified area.
{2) The licensing authority may grant to a le.ssee under sub-

section (I) a licence in the terms of his lease; and ,,vhcn there is
no condition in the lease which prohibits sub•letting, may, on
the application of the lessee, grant a licence to any sub-lessee
apptoved by such authority.
Lessee's permission to 1}1. ·where a right of manufacturing tari has been leased under
draw tari. sectibn 18, the State Government may declare that the ,vritten
permission of the lessee to draw tari shall have the same force, and
effe9t as a licence from the Collector for that purpose.
Manufacture and sale of
liquor in Military
20. \Vithin the limits of any ]Military Cantonment, and within
cantonments.
such distance from those limits as. the [Central Government]3
1
in atp-y case may piescribe, no licence for the retail sale if liquor
shall! be granted, except v,,,ith the knowledge and consent of the
Comp1anding Officer.
Duties of licensees
with regard to measu-
2,.
Every person ·who manufactures or sells any in~oxicant
undejr a licence granted under thjs Act shall be bound--
rement· and testing.
(a) to supply himself ·with such measures, weights and
instruments as the Excise Commissioner may pre-
I •
scribe and to keep the same in good condition on
the licensed premises; and
on the requisition of any Excise Officer duly em-
pm·vcrcd in that behalf at any time to measure,
weight or test any intoxicants in his possession in
such manner as the said Excise Officer may require.
I. Subs. by A. 0. 1956 for •'in other Part A Stat es or Part C States."
2. ford ''countrf' omitted by M.P. Act. 19 of 1964, S. 2.
3. Sµbs. by A.O. 1937, for "Local Government".
I
[22. No person who is licensed- to sell intoxicants for con• Prohibition of employ•
sumption on his premises shall, during the hours .in which such ment of roale persons
under the age of ,twenty-
premises .are kept open for, business, employ, or permit to be one years and of women.
employed either with or without remuneration, any male person
under the age of twenty-one years or any woman in any part of ,
such premises in which such intoxicant is consumed by the
public.
23 .. No person who is licensed to sell intoxicants shall sell or Prohibition of sale of

deliver any liquor or intoxicating drug to any person ~pparently liquor or intoxicating -
drug to persons under
under the age of twenty-one years vvhether for consumption by the age of twenty.one
such person or by another person or whether for consumption on years.
or off the premises of such vender.) 1
[23-A, (1) In this section, "advertisement" includes- Prohibition of advertise~

menta.relating to liquor.
(a) .any notice, circular, label, wrapper or othe.r documents;
I
(b) any am1ouncement made orally or by any means of

producing or transmitting light; sound or smoke;
(c) any exhibition by means of slide or film exhibited on

the screen in a cinema licenced under the l\.Iadhya
Pradesh Cinemas (Regulation) Act, 195 2 (No. 17 of
1952) or at any other place of ent ertainrnent.
(2) ·whoever prints ,or publishes or causes to be printed or

published in any newspaper, book1 leaflet, booklet or any other
single or periodical publication or othenvi.se displays or distributes
or causes or permits to be displayed or distributed any advertise-
ment or other matter commending, soliciting the use of: or offering
or purporting to commending, soliciting the use of, or commend-
ing any liquor shall be punished for every such offence with
imprisonmeµ_t which rnay extend to six months or ·with fine which
may extend to tyvo thousand rupees or -..vith both.
(3) Except as othcnvisc provided in sub-section (4), nothing

m sub-section (2) shall apply to ~~ ~
(a) catalogues or price-lists to lx: displayed on liquor vends

in Madhya Pradesh in accordance ,vith the provi-
sions of this Act or the rules made thereunder i
(b) any advertisrncnt or other matter contained in any

newspaper, hoo¼:, leaflet, booklet or other publica-
tion printed and published .outside Madhya Prad~esh;
,,
' (c) any adverti~emcnts or other matter contained in any
newspaper printed and published in Madhya Pradesh
before such date as the State Government may, - by
notification, specify; and .
(d) any other advertisement · or matter which the State

. Government may, ·by . notification, generally or
specially exempt from the operation of this section.
-----~-
1. Subs, by .M.P. Act 39 of 1982, S, 3.
16 T!f{E MADHYA PRADESH EXCISE ACT, 1915
. (4) Nof\vithstanding anything contained in sub-section (3),

the State Government may, by notification) prohibit vvithin the
State the circulation, distribution or sale. of any ne,vspapcr, book,
lea:fle;.tJ booklet or other publication printed and published out-
side the State which contains am· advertisemciit or, matter
coitnrnending, soliciting the use- of, ~r offer.ing or. purporting to
coi;nrnending, soliciting the use of, or offering any liquor and
·whoever circulates, distributes or sells such ne,vspaper, book,
leaflet, booklet or other publication, in contravention. of such
notification, shall be punished. for every such offence 1-vith impri-
sonm_cnt ,vhich may extend to six months or with fine ,vhich may
cxte1;1d to tv,.ro thousand rupees,- or ,vith both.
(5) \\Then any ne,vspaper, book, leaflet, booklet or other

publication ,vherever printed_ or published appears to the State
Government to contain any advertisement or matter commending;
soliciting the use of, or offering any liquor, the State Govern~
ment may, by notification, declare every copy of the issue of the
ne,vspaper anrl. every copy of such b_ook, leaflet, booklet or other
publication to .be forfeited to Goveniment, and thereupon any
Exdisc Officer, any officer of the poEce or revenue department
and any other person authorised in that behalf by the State
Government mav seize the same ,vherevL:r found in Niadhya
Pradesh and an): Col!cctot< or Judicial 'i\,Iagistrate of' the first class
or second class or other officer authorised by the Sta:te Govern•
1ne1h may by ,varrant authorise any pnlice officer not bclmv the
rank of sub-inspector to enter upon and search for the same in any
premises ,vhcre any copy of such issi.1e · of any such book, leaflet,
booklet ◊'r other publication may be or may be reasonably sus-
pectt:d to be. ] 1 ,
I ..
Closing of shops for the 24. (I) The Distric;t .i\iagistratc, by notice in writing to the
sake of public peace. lice1,see, may require that any shops in ,vhich any intoxicant is
sold shall be closed at such times or for such period as h~ may
think necessary for, the preservation of the public peace.
(2) If a riot or unla,vful assembly is apprehended or occurs in

the vicinity of any such shop, a 1\iagistratc of any class, who is
present, may require such shop to be kept closed for such period as
he ~nay thi.n k necessary: .
, Provided that, \vhen any such riot or unlmvfuI assembly
occurs, a licensee shall, in the absence of the 1fagistrate, ~lose his
~hop without any order.·
(t) \rVhen any :tv1agistrate issues an order under sub~section

(2), he shall fortlnvith inform the Collector of his action and his
reasons therefor.
CHAPTER \l
Duties and Fees
Duty or\ e_xcisable articles, 25. [ (I) An excise duty or a countervailing duty, as the case
may be, shall, if the State Government so direct, bcJevied on all
excisable . articles other than medicinal and toilet preparations
specified for the time being iri the Schedule to the Medical
1. In~ .. by M,P. Aot 23 of 1978:, S. 2.
THE MADHYA PRADESH EXCISE ACT, 191S 17
and Toilet Preparation (Excise Duties) Act, 1955 ( No. 16 of

1955)-
(a) imported; or
(b) exported ; or
(c) transported ; or
(d) manufactured, cultivated or collected under any licence
granted mider section l 3 ; or
(e) manufactured in any distillery established, or any

distillery or brevvery licensed, under this Act :
Provided that it shall be lawful for the State Government to

exempt any excisable article from any duty to which the same may
be liable under this Act.]' ·
[ (-2) Duty may be imposed under su h•section ( 1) at different

.-ates according to-
(i) the place to vvhich any excisable article is to be re~

moved; or
(ii) the strength and quality of excisable article; or
(iii) the use of excisable article for different purposes.]2
(3) Notv•.rithstanding anything contained in sub.section (1),-
(i) duty shall not be imposed thereunder on any article

which has been imported into [ *. >!II )3 India and
,vas liable, on such importation, to duty under the
Sea Customs Act, 1878 { VIII of 1378)4, or the
the Indian Tariff Act 1894 ( VIII of 1894.) 5
[ ( * * * ) ]6
[ (ii) * * * F,. * F
[ (4) No thing contained in this section shall be construed to
preclude the State Government from enhancing or reducing the
rates of duty during the course of a financial year and the power
to enhance or reduce the rate of duty shall include power to give
retrospective effect to such enhancement or reduction from a
date not earlier than the commencement of the financial year.]8
1. Subs. by M.P. Act 23 of 1979, S. 4.
::: Subs. by M.P. Act 14 of 1987, S. 2.
3. Word "British" omitted by A. 0. 1950.
4. See now the Customs Act, 1962 ( 52 of 1962)
5. Sec now the Indian Tariff Act, 1934 (32 of 1934).
6. Words "or on any article which has been imported into any Part other
than the Mahakoshal region of Madhya Pradesh as formed by the
provisions of part II of the State Reorganisation Act, 1956 {37 of 1956),
and ?n which a duty has already been paid on such importation under
any corresponding law in force in that part" omitted by M. P. ACJ.
23 of 1958, S.3(1), Schedule, Part A, item 21.
7. Omitted by A.O. 1937.
8. Ins. by M.P. Act 39 of 1982. S. 4.
Ways oflev:ying such duty· 126. (I) Subject to such rules regulating the time, place and
manner as the State Government may prescribe, such duty shall
be levied rateably on the quantity of excisable artide imported,
exported, transported, collected or manufactured in or issued from
a distillery, brewery or warehouse :
Provided that duty may be levied-

(a:) on intoxicating drugs by an acreage rate levied on
the cultivation of the hemp plant [ * . • Jl
[ * * ·]2 or by a rate charged on the quantity
collected;
(b) on spirit or beer manufactured in any distillery
established or any distillery or brewery licerued under
this Act-
. (i) in accordance with such scale or equivalents cal~ .
culated on the quantity of materials used, or by
the degree of attenuation of the wash or wort, as
the case may be, as the State Government may
prescribe; or
(ii) by a rate charged <;lirectly on the materials used;
(c) on tari, by a tax on each tree from which ·the tari

is drawn: ·
. (2) Where payment is made upon the issue of an e.xdsable

article for sale from a warehouse, it shaU be at the rate of duty
in folrce on the date of issue of such article from the warehouse.
[(3) Where the rate of duty is enhanced or reduced after

payment of duty on issue of excisable article from warehouse and
the excisable article is in stock with a holder of a licence, the
excisable article in stock shallbe subject to the levy of duty at the
rate !so enhanced or reduced and the difference in duty shall
be payable or refundable, as the case may be, by or to the holder .
of a licence, witl1 whom such duty paid excisable article is in
stock! at the material time.]3 -
• 27. [(1)]4 Insteadoforinaddition to any duty 1eviable under

Paymentfor grant of this Chapter, the State Government may. accept payment of a
leases. -sum in consideration of the grnrit of any )ease under section 18.
[(2) Nothing contained in sub-section (1) shall be construed

to preclude the State Government from enhancing or reducinrg
the sum received in consideration of a grant of any lease . under
section 18 during the course of a financial year or during the
currency of a licence and ·the power to enhance or reduce the
sum- shall include power to give retrospective effect to such en-
hancement or reduction from a date not earlier than the com-
mencement . of the financial year.]5
L Words '•or coc,, pL,nt" omitted by Central Act 2 of 1930.

2. Words "Erythro;,;ylon coca" omitted by C,P. Act 1 of 1927, S. 3,
3. 1ns. b:., Jvt.P. Ac~ 39 of 1982, S. 5.
4. R;_;numbcred by M. P _ Act 15 of 1988, S. 2.
5. fns. by M. P. Act 15 of 1988 S, 2,
THE MA,DHYA PRADESH EXCISE ACT, 1915 19
I [27-A. ( 1) Until prov1s10n to 1he contrary is made by Saving for duties being
[ParliamentF the State Govi:-rnment may continue to levy any levied at commencement
duty to which this section applies which it ,,vas hnvfully levying of tbe Constitutioll.
immediately before the commencement of [the Constitution]3
under this Chapter as then in force.
(2). The duties to which this section applies are-
(a) any duty on intoxicant which are not excisable arti-

cles within the meaning of this Act;
(b) any duty on an excisable article produced outside

India and imported into the [State]4 whether acr~
a customs frontier as defined by the Central Govern-
ment or not;
[ (c) * * *
(3) Nothing in this secti~1 shall authorise the levy by the

State Government of any duty which, as between goods manu-
factured or produced in the [Statel• and similar goods not so
manufactured or produced discriminates in favour of the formert
or which, in the case of goods manufactured or produced out-
side the [State),4 discriminates betv,'een goods manufactured or
produced in one locality and similar goods manufactured or pro-
duced in. an other locality.]
CHAPTER VI
LICE.'fli'CES, PER.A1JTS. A.ND PASSES
28. Every licence; permit or pass granted under this Act- Form and conditions of
licence11 etc.
(a) shall be granted-
(i) on payment of such fees (if any),
{ii) for such period,
(iii) subject to such restrictions, and on such con•

ditions, and
(b) shall be in such form and contain such particulars,

as the State Government may clirect either generally
by rules made under section 62 or in any particular
instance.
1. lns. by A. 0. 1937.
2. Subs. by A. 0. 1950, for "the Central Legislature".
3. Subs,, ibid., for "Part III of the Government of India Act, 1935".
4. Subs, by A. 0. 1950, for "Mahakoshal region".
5, 0 mitted by M. p, Act 23 of 1958, S. 3 ( 3}, Schedµlc, Part----A, item 21.
.I
'
20 TF$
'
MADHYA
. .PRADESH
.
BXCISE ACT, 1915
Power to take security \ [29. Any authority granting a licence under this Act may
from Hcensee. ~uire the licen..'lee to e~ecute a cout).terpart agreement in con~
forini.ty with the tenor of his licence and to give such security
forl the performance of such agreement, or to make such-deposit or
to 1provide both as such authority may th.ink fit.] 1
TecbnicaJ dcfeets, itregu- ' 30. (1) No licence granted under this Act shall be deemed to-
larltlcs an.d omissions. be linvalid by reason merely of any technical defect, irregularity or
ompssion in the licence or in any proceedings taken prior to the
gralnt thereof. .
I
(2)
I The decision of the Excise Commissioner as to what is a.
tecpmcal defect, irregularity or omis.,ion shall be final.
Power to cancel or sUa-- · 31. (1) Subject to such restrictions as the State Govcrn-
pend licence. etc. meft may prescr;ihe, the authority granting_ any licence, permit
or pass W1der this Act may cancel or suspend 1t~-
,,
I (a) if any duty or fee payable by the holder thereof be not

d~yp~d; oc ·
(b) in the event of any breach by the holder thereof oJi

by any of his servants, or by any one acting on his
behalf with his express or implied permission, of any
of the terms or conditions thereof; or
(c) if the holder thereof, or any of his servants, · or any

~me acting on his behalf with his express or implied
permission,- is convicted of any offence under this Act
or any other law for the time being in force relating
to revenue, or of any offence [under the Dangerous
Drugs Act, 1930 (U of 1930),]2 or under the Indian
Merchandise Marks Act, 1889 (IV of 1889),S or
under any section which has been introduced into
the Indian Penal Code,· 1860 (XLV of 1860}, by
section 3 of that Act; or
{d) if the holdel' -thereof is convicted of any cognizable

and. non-bailable offence; or
(c) if the holder thereof is punished for any offence re~

ferred to in clause (8) of section 167 of the Sea Cus-.
toms Act, 1878 (VIII of 1878) ;' or
(f) where a licence, permit or pass has been gtahted on

the application of the holder of any lease granted
under section 18, on the requisition in writing of .
such lessee; or
(g) if the conditions of the licence, permit or pass provide

for such cancellation or suspension at will.
1,
_..j.,,,
------------------------
sµhs. by M. P. Act II c-f 1970, S. 2.
2. Ins. by Central Act 2 of 1930.
3. Sfe new. the Trade and Merchandise M~rks_ Act, 1958 (43 of 1958).
4. ~e now the Customs Act, 1962 (52 of 1962). ·
I •
[(1-A) ~fore ma.king an order cancelling or suspending a

ll<:ence, pernut or _pass ~~der sub-section (1), the authority afore~
said. shall record m wntmg the r~asons for the proposed action,
furnish to the holder thereof a brief statement of the same and
afford him a reasonable opportunity of being heard.7 1
(2) Where a licence, permit or pass held by any person is

cancelled under clause (a.)j clause (b) or clause (c) or Clause
( e) of sub~section (I), the authority aforesaid may cancel any other
licence, permit or pass granted to such person under this Act or
under any other law for the time being in force relating to excise
revenue, or under the Opium Act, 1878 (I of 1878).
(3) The holder of a licencei permit or pass shall not be
entitled to any compensation fo~ its cancell!'-tion or _suspension,
nor to the refund of any fee paid or deposit made m respect
thereof.
(4) Where a licence is cancelled or suspended under clause
(a), clause (b), clause (c) or clause (e) of sub section (I),-
4
(a) the fee payble for the balance of the period for
which such licence would have been current but for
such cancellation or suspe~sion, may be recovered
from the ex~licensce as excise-revenue;
tb\
\ i the Collector may take the grant under manage-
ment or resale it at the risk and loss of the ex-licensee,
but any profit realised by such management or re-
sale which is not in excess of the amount recovered
under clause (a) for such period shall be pttld to the
ex-licensee.
32. (1) Wheneyer the authoritx which granted anr licence Power to withdraw
under this Act considers that such hccncc should he withdrawn licences.
for any cause other than those spcciried in Section _31, it shall remit a
sum equal to the amount of the fees payable In respect thereof
for fifteen days, and may withdraw the licence either-
(a) on the expiration of fifteen day's notice in writin_g of

its intention to do so, or
(b) forth-with without notice.
(2) If any licenc~ be wit~drawn u!1der c!~use (b) of _s~b-

section (1), the aforesaid authortty shall, m addition to rem1ttmg
such sum as aforesaid, pay to the licensee such further sum (if any)
by way of compensation a~ the Excise Commissioner may direct.
(3) When a licence is withdrawn under sub-section (1), any

fee paid in advance to deposit made by the licensee in respect
thereof shall be refunded to him, after deducting the amount
(if any) due to the Govemment.
L Ins. by M. P. Act 23 of 1979. S. 5.

surrender of licences. 33. ( 1) Any h ol dcr of a licence granted under this Act to sell
an intoxicant may surrender his licence on the expiration of
one month's notice in writing given Ly him to the Collector of
his intention to surrender the same, and on payment of the fee
payable for the licence for the remainder of the period for
wllich it would have been current but for such surrender :
Provided that if the Excise Commissioner is satisfied that there

is sufficient reason for surrendering a licence he may remit to the
holder thereof the sum so payable on surrender or any portion
thereof.
(2) Sub-section ( 1) sh all not apply in the case of any

licence granted under section 18.
E~:planation.-The words "holders of a licence", as used in

this section, include a person ,vhose tender or bid for a licence has
been accepted, although he may not actually have received the
licence.
[33-A. * * * )1
CHAPTER VII
Offences and Penalties
penalty for il}egalimi,ort 2r 34·. Whoever in countravention of this Act or of any rule,
etc. notification or order made, issued or given thereunder, or of
any· licence, permit or pass granted under this Act-
(a) imports, exports, transportsj manufactures, collects

or possesses any intoxicant; or
(b) save in the ca8es provided for in section 38, sells any
intoxicant; or
(c) cultivates any hemp plant; or
(d) taps or draw tari from any tari producing tree; or
(e) constructs or works any di.~tillery or brewery; or
(f) uses, keeps or has in his possession any materials,

still utensil, implement or apparatus whatsoever for
the purpose of manufacturing any intoxicant other
than tari; or
(g) removes any intoxicant from any distillery, brewery or

warehouse licensed, established or continued under
this Act; or
(h) bottles any liquor;

1. Omitted by M. P. Act 23 of 1958, S, 3 ( 1), Schedule, Part A, item 21.
2, Subs. by M. P. Act 23 of 1979, S, 6.
[shall be punishable for every sucb offence with imprisonment

for a term which may extend· to nnc year and fine which
15hall not be less than two hundred rupees but which may extend
to two thousand rupees:] i
Provided that when any_ person is convicted under this section

of any offence for a second or subsequent time, he shall be punish-
able for every such offence with imprisonment for a term which
shall not be Jess than one month hnt v.hich n1ay extend to twenty-
four months and with fine which shall nol be less th~n three
hundred rupees but which may extend to three thousand .rupees.]
Penalty for altering or

35. 2[Who ever- attempting to alter any
[ denatured spirit or den-
(a) alters or attempts to alter any [ denatured spirit atured spirituous prepa-
or denatured spirituous prep:.uationP with the in- ration.J 3
tention that such sprit niay be use for human
consumption, whether ris a beverage or internally as a
medicine, or in any othC'r way whatsoever, by any
method whatsoever; or
(b) has in his possession any spirit in respect of which he

knows or has reason to believe that any such alter-
tion or attempt has been made with the intention
specified in clause :'.a), shall be punishable with iro-
prisonmenl for a term which shall not be less than one
month but whirh may extend to two years and also
,,,ith fine which shall not be less than one thousand
rupees but which may extend to four thousand rupees;]
[(c) mixes . denatured spirit or such altered denatured

spirit or denatured spirituous preparation with pot-
able spirit~ shall be punishable with imprisonment
for a term which shal1 not be less than one month
but which may extend to two years and also with
fine which shall not be less than one thousand rupees
but which may extend to four thousand rupees :
Provided that when any person is convicted

under this .section for a second offence or subsequent
oflince he shall he punishable for such offence with
imprisonmPnt fi.1r a term which shaB not be less than
six mrmth~ but which may extend to six years and
with fine whid1 shall not be less than one thousand
five hundred rup;·cs but which may extend to six
thousand rupees.
1. Subs. by M. P. Act 39 ot I9M2, S. 6 for the predicate "shall be puni-
sh able for every such offence with imprisonment for a term which may
extend to one year, or with fine which shall not be less than two
hundred rupees but which may extend to two thausand rupees, or with
both".
2. Subs. by M. P. A.ct 23 of 1979,. S. 6.
3. Suhs. by M. P >Ct 39 of 1932 S. 7 (a) for "denatured spirit".
TH,B M,\DHYJ\ PRADESH EXCISE ACT, 1915
Explanation.-In this section "denatured

spirituous preparation" means any preparation made
with denatured spirit and includes liquors, french-
polish, varnish and th.inners prepared out of such
spirituous prcparation.] 1
Penalty fo, Wogal posse- 36. Whoever, without lawful authority, has in his possession
lll!on.
any quantity of any intoxicant knowing the same to have been
unl~wfully imported, transported, manufactured, cultivated mt
collected, or knowing the prescribed duty not to have been paid
thereon, shall be punishable with imprisonment fur a term
which may extend to six months, or with fine which may
extend to one thousand rupees, or with both.
Penalty for opewng, kee-
Ping or using any place 1 [36-A. Whoever, in contravention of this Act, or of
as a common drinkingw any rule, notification or order made , issued or given thereunder,
house or for haVing care,or of any licence, permit or pass granted under this Act,-
management or control
of, or for llSsiiititlg in (a) opens. keeps or use any place as a common drink-
Conducting, business of ing- house; or
any such place. (b) has the care, management or control of, or in any
manner assists in conducting the business of any place
opened, kepL or used as a common drinking-house;
shaU be punishable \Vith imprisonment for a term ,vlllch may
exten.d to one year or \Vith Line v,,hich shall not be lc.55 than tvvo
hundred rupr:cS but which may extend to two thousand rupees,
or with both.
Penalty for tx:ing founJ 3G-B. Whoever in contravention of tJUS Act or rule or noti-
drunk or for purpose of fication or anv order made, issued or given thereunder, or 01' anv
drinking in a comnwn licenr-e, permi.t or pass granted under this Act, is found drunk o'r
drinking-house,
drink..iug in c1 common i:.Irinking-house or is formd there present
for the purpose of drinking sh.all be punishable ·with fine \vhich
mav extend to one thousaad rupees and any person found in a
conunou drinking-house during any drinking therein shall be
presumed, until the conn-ary is proved, to have been there for
the purpose of drinking.
Penalty for permitting a 36-C. Whoever, l wing the ffwucr or occupier or having the
place to be used for the use or care or managcmcut or control of any place, knmvingly
commission by oths:r per- Jl{!rmits it to be us:::d for the comtni.'ision by any other person of
son of any offence puni-
shable under section l-L an\" offence nunishable nnder seclion 3L.l-, section 35, section 36
section 35, section 36 or or· section 3h~A shall he punishable with impris011menl for a term
section 3 6-A. which mav extcnd ro oue vear, or with fine which shall not be
less than "tn·o hundred ruPecs but which may extend to two
thousand rupees or ·with both. r
Execution of bond to abs- 36-D (1) Whenever an)' person is convicted of an offence
tain from commbsi011 of µunish~blc 1~nd~r sectio!t. 34 or s~cti~m 36, and the ::vr ~gistrate
convict.mg lum 1s of opnuon that lt 1s necessar? to reqmrc such
offences punishot-le uncicr
person to execute a bond to al.Jstain from the commis'-.iou of
section 34 or section 36, offences punishable under those sections; the Magistrate may
at the time of passing st'ntcnc:e on such person, order him to ex:
ecutc a bond for a sum proportionate to his means, V\;jth 0t· with-
out sureties, to abstain from the commission of such oifenccg
during such period, not exceeding three years, as he may direct.
I. lrni. by M. P. Act 39 of 191'2, S. 7 (b)
2. Im•. by C. P. Act 6 of 1934, S. G.
3. Subs, by M. I'. Act 23 of 1979, S. 7.
THE MADHYA PRADESH EXCISE ACT, 1915 .~·E'
(2 ;, The bond shall be in the form contained in the Second Form of bond and appli•
Sched~le a.nd the provisiom of the Code of Criminal Procedure, cation of th~ provision\,
1898 ,:v of 18l)8) 1 shall, in so far as they are applicable, apply of the C:>de of Crimin:tl
Procedure to all matters.
to all matters connected v,rith such bond as if it were a bond to connected with such bond..
keep the peace ordered to be executed under section 106 of that
Code.
(S ,1 If the convic~tion is set aside on appeal or otherwise, the Circumstaaces in which

bond so executed shall becorn,:~ void. bond shall be void.
(~ I An order under this section may also be made by an Power of appellate coort
appdhtc court, or by the High Court ½'hen exercising its powers of the High Court to
make order.
of n:visio:1.
'.36-E ( 1 J ·whenever a Magistrate of the first class specially Magistrate to require a

empowered in this behalf by the State Government receives in- person to show cause
why he should not be
formJ..tion that an:, person within the local limits of his juri,;dic- ordered to execute a bond
tion h,1bitLully commits, or atternpts to commit, or abets the for good behaviour.
commi:,sion of an offence puni,;hable under section 31 or sectLon 36,
such Magistrate m;iy require such person to show cause why he
should not be ordered to execute a bond, ,dth sureties, for his
good b,~haviour for such period, not CXC1;eding three years, as the
:r,,farrlc:,tL,tc mav dirs":ct.
,'."") ~
~'.2: TiL: prntri~ions of the Cock of Cr.~rninal Procedure, 1898 App lic,Hio:l of prov1s1-
(V of 1WJ81", sh:tli, in so far as they an; applicable, apply to any ons of the Code of Cri•
proc,'cclings under 'iUb-section ;):1 ,Ls i.f the bond I'<':fcrred to therein minal Proccdur0 to pro~
ceeding~ under sub-secti-
,vere a bond required 10 be executed uad:~r sec[ion 110 of that on { l ).
Codf>.]
2 [3 7. "Whoever, is g11ilty of any act or intentional omission in Penalty for offences not
contravention of any of the provisions of this Act, or of any rule, otherwise pr0vided for,
notification or order mack, issued or given thereunder and not
otherwi<;e provided· for in this Act) shall be punishable -..vith imp-
ri~onment for a term which mav extend to :·ix months or with
fine ,vhich may extend to one 'thousand rupees) or with both.
38. (1) A licensed Ycndor or any person in his employ and Penalty for certain unla-
acting on hi:'i behalf \Vho- wful acts of license
vendors.
(a) sell an.y intoxicant to a per:;on v;ho is drunk or imoxi-
cated;or
(b) sells or gives any intoxicant to any person 1n con-

travention of section 23; or
(c) in coutravention of section 22 employs or p~r111its to

be employed on any part of his licenc;cd premises
referred to in that section any 1w:tle p~rnla or womln;
or
(d) permits drunkeru1es5, intoxication, di-;orderlr c'.mduct;

dancing, singing; playing of music or gaming on the
licensed premises of such vendor; or
1. See now the Code of Criminal Procedure, 1973 (2 of 1974).
2. Subs. by M. P. Act 23 of 1979. S. 8.
TRB MADHYA PRADESH EXCISE ACT, 1915
(c) permits persons whom !tc knows or has reason to

believe to have been convicted of any non-bailable
offence, or who are prostitutesi to resort to or assem-
ble on the licensed premises of such vendor whether
for the purposes of crime or prostitution or not;
shall be punighable with fine which shall not be less than one
hundred rupees but which may extend to two thousand rupees.
·. [(2) _Where any lic~nsed vendor? or any .P~rson in his employ

ahd acting on his behalf, 1s charged ,,v1th pcrm1ttmg drunkenness on
the premises of such vendor, and it is proved that any person
was drunk on such premises, the burden shall lie on the person
charged to prove that the licensed vendor and the persons employ-
ed by him took all rea'!onable steps for preventing drunkenness on
such premises )1
Penalty on licensed man- · 38-A. If any licensed manufacturer or licen.11ed vendor or any
ufacti:rer or vendor of person in his employ and acting on his behalf, mixes or permits to
intoxicant for mixin,s or be mixed, with any intoxicant manufactured, sold m kept or ex-
permitting to be mixed
with such article any no- posed for sale by him, any noxious drug, or any foreign ingredient
xious drug er any foreign or any diluting or colouring substance except as prescribed in the
ingredient or any dilut- li~cnce, or has in possession any intoxicant in respect of which
ing or colouring substa- such admixture has been made~ he shall be punishable with impri-
·ncc. soment which shall not be less than one month but which may
extend to one year or with fine which shall not be less than three
hundred rupees but which may ex.tend to two thousand rupees or
with both. I
·Penalty for misconduct

by licensee, etc.
39. A hokier cf a licence, permit or pass granted under this
Act or any person in the employ of such holder and acting on
4
his behalf, who intentionally-
(a) fails to produce such licence, permit or pass on the

demand of anv Excise Officer or of anv other officer
duly empower~d to make such demand; or
(b) save in a case provided "for by section 34, contravenes

any rule made under section 62; or
(c) does any a'it in breach of any of the conditions of the

licence, permit or p11ss not otherwise provided for
m this Act,
shall be punishable in ca'3e (a) with fine which may extend to four
hundred rupees, and in case (b) or (c) with fine which may extend
to [ten thousand ru pccs)2.
:Penalty for aUowing co- 4-0. ( l) A Chemist, drugg{st, apothecary or keeper of a

nsumption in chemist's dispensary ,-vho allows any intoxicant, which has not been
,:shop, etc. bonafide medicated for mcd.icinal purposes, to be consumed
o_n bis busines!I premises by any person not employed in his
businc·,.-. sh.all be puni'3hablc with imprisonment for a term
J. Ins. hy M. P, Act 39 of 1982, S. 8
'J, Sub.:·. by M. P. Act !4 of !987 S. 3, for ·•one tlwusand rupees"
,vhich may extend to one year or with fine which shall not be less
than five hundred rupees but which may extend to four thousand
rupees, or ,vith both.
(2) Any pcrnon not employed as aforesaid v,.,ho consumes any

such intoxicant on such premises shall be punhhable with fine
,vhich may extend to five hundred rupees..
110-A. "Whoever assaults or obstructs- Punishment for obstruction

to or assault on, officer, etc.
any excise officer or person excrc1smg powers under
this Act, or
(b) any informant or other nerson helping any such

officer or person v,rhile exercising powers under this
Act,
shall be punishable with imprisonment ,vhich may extend to hvo

years or with fine which may extend to t\vo thousand rupees or
"With both.]
41. (l 1 \,Vhcre any intoxicant has been manufactured or Manufacture, sale or
sold or is possessed by any person on account of any other person possession by one person on
and such other person kncnvs or has reason to believe that such account of another.
manufacture or sale -was, or that such possession is, on his account
the intoxicant shall, for the purposes of this Act, be deemed to
have been manufactured or sold by, or to be in the possession of,
such other person.
:, 2) Nothing in su h-sec i:ion ( 1) shall absolve any person ,vho

manufactures, sells or has possession of an intoxicant on
account of another person from liability to ,my punishment under
this Act for the unla,vful manufacture, sale or possession of such
intoxicant.
4 2. \,V h ocvcr, at tern pt'i to commit or abets any o Hence punish- Attempts to commit, and
able under this Act shall he liable to the punislunent provided for abetment of offences.
such offence.
1-3. In prosecutions under section 34, section 35 and section Presumption as to commi-
36 it (shall be presumed, until the contarary i<; provcd]1, that the ssion of offence incertain
accused person ha<; committed an offence punishable under that. cases.
section in respect of-
(a) any intoxicant, or
(b) any still, utcmil, implement or apparatus whatsoever

for the manufacture of any intoxicant other than tari,
or
(c) any materials which have undergone any process

towards the manufacture of an intoxicant or from
,vhich. an intoxicant lw.5 been mam: factured,
for the possc'!sion of which he is 11nable to account sati~factorily.
·--------·-·-·--··----·- ... ·-----~
.. ·- ·-~----..--·--·---- ... ___________ ,._ . ~-- . -· ,._ ........ _-- -·--
_..
I. Subs. by C. P. Act 6 of l 934, '.;.. R, for" may be prcstirned.''

Criminal 11aoility o;· ·J4. Where any offf:nce under section 34-, section 35, sectioa 36,
licensee for acts of servan b. [~cction 36-A]', seclion 3B, [section 38-A.]1, or section 39 is
committed by any person in the employ and acting on behalf of
the holder of a licence, permit or pass granted under this Acti
such holde shall also be pun.bhahle as if he had himself committed
the same, unless he establishes that all due and reasonable pre-
cautions \.>Trc exercised bv him to prevent the commission of such
offence : ·
·Provided that no person other than the actual offender shall be

punishable ·with imprisonment except in default of payment of
fine.
Enhanced punisb.ment 45, If any person after having been previously convicted of ·1.n
after previous conviction. offence punishable under section 34, section 35 section 36, [sectitJn
36-A, section 36-H]\ [section 36-cr or section 40 or under the
corresponding provisions in any enactment repealed by this Act,
subsequently commit,;; and is:; convicted of an offence punishable
under any of tho'>e sections, he shall be liable to twice the punislh
ment which might be impmed on a first conviction nnder this
Act:
[Provided that nothing in this section shall prevent any offence

,,vhich might otherwise havf' been tried summarily under Chapter
XXI of the Code of Criminal PrvL:o:durc, 1973 (No. 2 of 1974-),
from being so tt·~cJ,] 1
Liability of certain things 46, ( 1~- ·whenever an olfcncc ha$ been committcJ ,dllch ls
to confiscation. punishable under this Act, rhe intoxicant materials, still. utensil,
implement or apparatus in respect of or by means of which such ·.
offence has been committed shall be liable to confiscation.
'(2) Any intoxicant lawfully imported, transported, manufac-

tured, held in possession or sold along with, or in addition to,
any intoxicant liable to confiscation under sub-section (I), and the
receptacles, package.'.: and coverings in which any such intoxicant,
materials, still, utensil, implements or apparatus as aforesaid is
or are found, and the other contents, if any, of the receptacles or
packages in which the same is or are found, and the animals,
carts, vessels, rafts or other conveyance used in carrying the same,
shall likewise be liable to confiscation :
Provided that no animals, carts, vessels, rafts or other con ve-

yancc shal1 be liable to confiscation if it is proved that they are
not the property of the offender and if the owner thereof establi-
shes that he had no reason to believe that such offence was being
or was likely to be committed.
--------·----------·----------------·----------------
l. Ins.by C. P. Act6of 1934,S. 9 •
2. Ins. by C. P, Act 6 of I 934, S. 10.
3. Ins, by C. P. Act 56 of 1948, S. 3.
4. Subs. by M, P. Act 23 of 1979. S. 9.
4 7. ( 1) Where in any case tried by him theMagistrate de- Order of confiscatioa.

cides that anything is liable to confiscation under section 46,
he may either order confiscation or may give the owner of the
thing liable to be confiscated an option to pay,in lieu of con~
fiscation, such fine as the :Magistrate thinks fit.
(2) \Vhen an offence under this Act has been committed, but
the offender is not known or cannot be found, the case shall be
enquired into and determined by the Collector,.who may order
confiscation ;
Provided that no such order shall be made until the ex-
piration of one month from the date of seizing the thing intended
to be confiscated,or without hearing any person who may claim
any right thereto, and the evidence (if any) which he may pro-
duce in su ppart of his claim :
Provided further that if the thing in question is liable to
speedy and natural decay,or if th~ Collector is of opinion that
sale would be for the benefit of its owner, the Collector may
at any time direct it to be sold ;and the provisions of this sub-
section shall, as nearly as may be practicable, apply to the net
proceeds of such sale.
48. [(l) The Collector may-- Power to compounti

offences.
(a) acce}?t ~om any person whose licence, permit or
pass 1s liable to be cancelled or suspended under
clauses (a) and (b) of section 31, who is reasonablv
suspected of having committed an offence under
section 37, section 38, section 38-A (except in a case
to which proviso to that section applies) or section
39, a sum of money not exceeding ten thousand
rupees in lieu of such cancellation or suspension or
by way of compo~ition for such offence, as the case
may be, or may impose as a penalty a sum not
exceeding ten thousand rupees, and, may in
either case, order the confiscation of articles ,-vhich
are seized; and
(b) in any case in which any property has been seized

a.~ liable to confiscation under this Act, may at anv
time before an order of confiscation has been passed
by a Judicial Magistrate, release the same on pay-
ment of the value thereof was estimated by the
Collector. ] 1
(2) On the payment of such sum of money, or such value,

or both, as the case may be, to the Collector, the accused person,
if in custody, shall be discharged, the property seized (if any)
shall be released; and no further proceedings shall be taken
against such person or property.
t. Subs. by M. P. Act 23 of 1979, S. 10.

30 1HE MADHYA PRADESH EXCISE ACT
. I
1915
Pe°:alty on offic..:n making 49. Any Excise officer or officer of the Police or Land
vuatlous search, seizure, Revenue Department or any other person duly empowered under
-detention or arrest.
section 52, who vaxatiously and unnecessarily-
(a) enters or searches or causes to be entered or searched

any place under colour of exercising any power conH
ferred by this Act, or
(b) seized the movable property of any person on the

pretence of seizing or searching for any article \jable
to confiscation under this Act, or
(c) detains, searches or arrests any person,
shall be punishable vvith imprisonment for a term which may

extend to three months, or with fine \\·hich may extend to five
hundred rupees, or with both.
CHAPTER VII-A
PEJ'./ALTY FOR OFFA-:,VCES AGAINST LIFE
:Penalty for import etc. of 49-A (I) 'Whoever-

liquor unfit for human (a) imports, ex ports, transports, manufactures, coJle cts,
consumption or for altering possesses, bottles or sells any liquor; or
or attempting to aher
•denatured spirituous
;preparation. (b) alters or attempts to alter any denatured spirit or
denatured spiritious preparation with the intention
that such spfrit or denatured spirituous prepartaion
may be used for human consumption.- whether as a
bevt:ragc or internaily as a medicine, or fr1 any othel'
form or by any method whatsoever; or
(c) has in his possession any spirit or denatured ~pirituous

preparation, in respect of ,,foch he intcntiona1ly or
k1'.owing!y allo·ws or .knowingly suffers any other
person to alter or attempt to alter, in dther case
v,:ith the intention specified in clause (b), any spirit
in Io ·denatured spirit or in to a dcnatu red spiri tu 011 s
arr
preparation;
·,.,.,,..(dY.,....... ~~ix°cs denatured ·•·~p'i'rit'· o'r · sue.:h altered denatured
· · spirit or denatured spirituous preparation with
potable spirit, and such liquor, denatured spirit,
denatured ilpirituous preparation, spirit or a]tered
denatured spirit, as the case may be, is found unfit
for human consumption or causes injury, to or
death of human being,--
shall be punishable -
where such liquor, denature<l spirit, .d_enature<l spirituous pre-
pctration., spirit, o.r altered denatured spmt, as 1he case may be-••
(i'1 is found unfit for to irnDriso11mcnt vvhich shall
'
1
hum,m consumption- not be· less th:.m two months,
but may extend to t'wo Years
and shaII also be.
Jiable to 'fine·l
THE MADHYA PRADESH EXCISE ACT, 1915 3F
(ii) causes injury to to imprisonment which shall

human being- . not be less than four months
but may extend two four years
and shall also be liab1e to fine:
(iii) causes death of a to imporsionmcnt which ;;hall

human being- not be less than two years but
may extend to ten years and
shall also be liable to fine.
(2) -when any person is convicted under this section for a

second or subsequent offi..:nce, he shall be pu11ished in relation to
circumstances-
(a) under clause (i) with imprisonment which shall

of sub section (2) not be less than six months
but which may extend to four
years and shall also be 1iable
to fine ;
(h) under clause (ii) with imprisonment which

of sub-section (2) shall not be Jess than one year
but may extend to six years,
and shall also be liable to fine ;
(c) under clause (iii) to imprisonment for life or
of sub-sf:ction' (f) imprisonment which shall not
be less than five years but
may extend to ten years, and
shall aJso be liab]e to fine.
49-B. Notwith<>tanding anything contained in the Code of Bail not to be aUol\'ed

Criminal Procedure, 1973 (No. 2 of 1974) or section 59. for offences under t'bis
Chapter
(i) no a.pp1ication for an anticipatory hail shall be en•
tertained by ,my court in respect of a person accused
of an offence under section 49-A;
(ii) no application for bail of a person accused of an

offence under section 49-A shall be allow..:-d if opposed
by the proi;ecution :
Provided that no court 01· rnagistrMe sl1aU authorise

detention of .md1 person in custody during the course
of investigation for a period exceeding one hundred
~m<l twenty d:1ys and on the expiry of such period,
m the event of the rr:port or compla.int not being
filed, tb c accused slrn.1J be rde::tscd fortlnvi th jf he i!
prepared to and docs furnisI1 l?ail J1
-------
1. Ins. by M. P. Act. 39 of 1982, S. 9.
----~---~-
32 THE Mt\DHYA PRADESH EXCISE ACT, 1915
CHAPTER VIII
DETECTION, INVEST/GA TION AND TRIAL OF OFFENCES
Land-holders and others 50. Whenever any intoxicant is manufactured or collected, or

to gfve information. any hemp plant [ * *] 1 [ * *] 2 is cultivated on
any land in contravention of this Act,-
(a) any mvner or occupier of such land and any agent

of any such m,vner or occupier; and
(b) alt villagc-headrn en, village-accountants, village-

\Va tchmen,and all officers employed in the collec-
tion of revenue or rent of land on the part of the
Government or the Court of Wards, in the villages,
shall, in the absence of reasonable excuse, Le bound to give notice
of the fact to a Magi-; tra t c or to an officer of the Excise, Police
or Land Revenue Department, as soon as the fact comes to their
knowledge.
Power to enter and ins- 51. The Excise Commis!ioner, or a Collector or any Excise
pect place of manuf~ture Officer not belm-v such rank as the State Government may by noti-
and sale, fication prescribe, or any Police Officer duly empO\vered in that
behalf! may-
'( a) enter and inspect, at any time by day or bt night,

any place in ,\hich any licensed manufacturer manu-
factures or stores any intoxicant; and
( b) enter and inspect, at any time within the hours during

which sale is permitted and at any other time
during which the same may be open, any place in
which any intoxicant is kept for sale by any person
holding a licence under this Act; and
( c) examine accounts and registers, and examine, test,

measure or weight any materials, stills, utensils, im-
plements, apparatus or intoxicant found in such place.
Power to arrest without 52. (1) Any Excise Officer, or any Police Officer not below
warrant, to sci zc article such rank as the State Government may by notification prescribe,
liable to confiscation and or any single offica or class of officers of the Land Revenue
to mak:~ searches. Department duly empO\vered in this behalf by notification of the
State .Government, subject to St!ch restriction as the State
Government may prescribe:, and any other person, duly empmver-
ed by notification of the State Government in this behalf may-
3( (a) arrest V-.'ithout ·warrant any person found committing

an otlencc punishable under [section 23-A, section
34}1 section 35, section 36, section 36-A, section
36-B, section 36-C or section 37; and]
L Words "or Coca plant" omitted by Central Act 2of 1930.

2. Words "Erythroxylon coca" omitted by C. P. Act l of 1927, S. 3.
3. Subs. by M. P. Act 27 of 1965, S, 3.
4. Ins, by M. P. Act 2 3 of 1978, S. 3. for "section 34".
(b) seize and detain any ( intoxicant _)l or other article

which he has reason to believe to be liable to con-
fiscation, under this Act or anv other law for the time
being in force relating to excise-revenue; and
(c) detain and search any :eerson upou whom, and any
vessel? ra!-"t, vehicle, aru.mal, package, receptacle or
coveru1.g m or upon wluch he may have reasonable
cause to suspect any such article to be.
(2) When any person is accused or reasonably suspected of

committing an offence under this Act: and on demand of such
officer refuses to give hi.s name and residence or gives. a name and
residence which such officer has reason to believe to be false he
mav be arrested by such officer in order that his name and resi-
da~ce may be ascertained.
l53. If a Magistrate; upon information and a[i.cr such inquiry Power of magistrate to
(if any) as he thinks necessary 1 has reason to believe that an issue a wai.Ta.nt.
offence under section 34·, section 35, section 36, section 36-A,
section 36-B, section 36-C, section. 37, section 38, section. 38-A,
section 39 or section 40 has been) is being or is likely to be
committed, he may issue a war'rant-
(a) for the search of any place in which he has reason to
believe that any intoxicant still, utensil, implement,
apparatus or materials which arc used for the
comrrussion of such offence, ol' in respect of which
such offence has been, is being or is likely to be,
committed, at'e kept or concealed; and
(b) for the arrest of any person whom he has reason to

believe to have been, to be) 01· to be likely to be
engaged in the commission of any such offence.
54. 'Whenever anv Excise Officer not below such rank as the Power to searca without
· State Government may, by notification, prescribe, has reason to a warrant.
believe that an offence under section 34, section 35, section 36,
section 36-A, section 36-B~ section 36-C, section 37, section 38,
section 38-A., section 39 , or section 40 has been, is being or is
likelv to be committed, and that a search-warrant cannot be
obtai.ned v-,rithout affording the oflender an opportunity of escape
or of concealing evidence of the offence he may after recording the
grounds of his helief,-
(a) at any time, by day or night, enter and search any

place and seixe anything found therein which he has
reason to believe to be liable to confiscation under
this Act; and
(b) detain and se?-rch and, ifhe think~ proper, arrest any
person found m such place whom he has reason to be
guilty of such offence as aforesaicl.J1.
1. Word suhs. by A. 0. 193 7, for "excisable...

2. Su'Js. by M. P. Act 27 of 1965, S. 4.
Arrest without warrant [54-A. Any Excise Officeri not below such rank as the State
for obstruction or assault. Government may by notification specify may arrest without
,varrnnt any person who obstructs or as.;aults him in the execution
of his duty under this Act :
Provided that every person arrested under this section shall be

admitted to bail by the person arresting, if sufficient bail be
tendered for his appearance before a magistrate or before a police
or Excise officer, as the case may be.JI
Powers of Excise Officers 55. [(1) Any ExcisF. Officer not be! \V such rank and v,1thin
in mat! ers of invest igaton such specified area, as the State Government may, by notification,
prescribe, may; as regard!· oITence unde:r section 3+, section 35,
~ec 1 ion 3 6 section 36-A, section 38-A, ~ection 39, section 40
and section 40-A exercise the pmvers conferred on an
officer-in-charge of a police stat.ion by the provision of Chapter
XII of the Code of Criminal Procedure, 1973 ( No. 2 of 1974):
Provided that any such pO\vers shall be subject to such res-
trictions and modifications (if any) as the State Government may
by rule prescribe.}'.
(2) For th c pu rposcs of sec ti on 156 of the said Code the area in
rr gard to which an Exd se Officer .is em powered under sub-sec•
ti~·n. (I) shall be deemed to be a police station, and such officer
shall 'be deemed to be the officer in charge of the station.
(3) Anv such officer, specially empm·vered in that behalf by

the State Government~ mayi \vithout reference to a 1 1lagistrate and
for reason~ to be rerorded by him in writing, stop further proceed-
ings against any person concerned or supposed to be concerned in
any offence against this Act! which he has investigated or which
may have: been reported to him.
RePort by investigation 3f56. If on an investigation by an Excise Officer empowered

officer. under sub-section ( 1) of section 55, it appears that there is
sufficient evidence to justify the prosecution of the accused, the
investigating officer, unless he procerds under sub~scction (3) of
section 55, shall submit a report ,,vhich shall for the purposes of
section 190 of the Code of Criminal Procedure, 1973
(No. 2 of 1974) be deemed to be a police report to· a Judicial
J\,fag-istrate having jurisdiction to inquire into or try the case and
empowered to take cognizance of offences on [police reports]4
Report by Excise Officer. 57. Where any Excise Officer belo\v the rank of Collector
makes any arrest, seizure or search under this Act, he shall,
within twenty-four hours thereafter, make a full report of all the
particulars of the arrest, seizure or search to his immediate official
superjior, and shall, unless bail be accepted under section 59, take
or send the person arrested, or the thing seized, with all conM
venient despatch, to a Judicial Magistrate for trial or adjudica-
tion ..
J. Ins. by C.P. and Berar Act 56 of 1948. S.6.
2. Suhs, by M. P.Act 23 of 1979, S, 11.
3. Subs., ibid, s. 12.
4. Suhs .. by M. P Act 39 of 1982, S. 10 for "public report"
THE MADHYA PRADESH EXCISE Acrt 1915 35
[57-A. An officer in charge of a police station shall take charge Police to take charge of
of and keep in safe custody pending the orders of a magistrate or articles sciz.ed.
an Excise Officer, all articles seized under this Act which may
be delivered to himi and shall allow any Excise Officer who may
accompany such articles to the police station, or who may be
deputed for the purpose by his superior officer, to affix his seal to
such artides and to take samples of and from them. All samples
so taken shall also be sealed with the seal of the officer in charge
of the police station.] 1
[58. Save as in this Act otherwise expressly provided the pro- Arresti, searches, etc,
visions of the Code of Criminal Procedure, 1973 ( No. 2 of 1974) bow to be made.
relating to arrest, detentions in custodv, searches, summons,
warrants of arrests, search warrants, the production of persons
arrested, and the disposal of things seized, shall apply, as for as
may be, to aU action taken in these respects under this Aet.]2
59. l( l) All offences punishable under this Act shall be Security for appearance
bailable within the meaning of the Code of Criminal Procedure, in case of arrest without
1973 ( No. 2 of 1974).]3 warrant.
(2) \Vhen a person is arrested under this Act otherwise than

on warrant by a person or officer who has nol authority to
release arrested persons on bail, he shall be produced before or
forwarded to -
{a) the nean::st Excise Officer who has authoritv to release
arrested persons on bail, or '
(b) the nearest oflicer in charge of a police station,
whoever is nearer.
(3) \Vhenever any person arrested under this Act, otherwise

than ou a warrant, is prepared to give hai1, and is arrested by,
or produced in accordance with sub-section (2), before an officer
who has authority to release arrested persons on bail, he shall be
released up on bail or, at the discretion of the officer re:'.'!'asing
him, ou his own bond.
[ (4) The provisions of sections 4H to 4-44 and 446 and 449
of the Code of Criminal Procedure: 19 73 (No. 2 of 1974), shall
.apply so far as may be, i_n every case in ,vhich bail is accepted or
.a bond taken under tins ~ccbon.J-4
60. [ * * JS
6[61. [(l) No court shall take cognizance of an offence Limitation of prosecutions.
punishable-
( a) under section 37, section 38, section 38-A, section 39,
' except on a complaint or report of the Collector or
an Excise Officer not below the rank of District
Excise Officer as may be authorised by the Collector
in this behalf;
1. Ins. by C. P. and Berar Act 56 of 1948, $. 8.
2. Subs. by M. P. Act 23 cf 1979, S, 13.
3. Subs. by M. P. Act 23 of l 979, S. 14 (a).
4. Subs., ibid., S. 14 (b).
5. Omitted by M. P. Act 23 of 1979, S. 15.
6. Subs. by M. P. Act 23 of 1979, S. 16.
(b) under any other section of this Act other than section
49 except on the complaint or report of an Excise
Officer or Police Officer.] 1
(2) Except with the special sanction of the State Govern-

ment, no Judicial !-fagistrate shall take cognizance of any offence
punishable under this Act, or any rule or order thereunder1
unless the prosecution is instituted within six months from the
date on which the offoncc is alleged to have been committed.
Tender of pardon to accu- 61-A. Whenever two or more persons are prosecuted for an
sed person turning app- offence under this Act, the Chief Judicial Magistrate or any
rover. rvlagistrate of the first class inquiring into or trying the offence
may, for the reasons to be recorded in writing by him, tender to
any accused person a pardon on condition of his making a full
and true disclosure of all facts connected with the offence.]
CHAPTER IX
Miscellaneous
Power to mat:e rules. 62. (1) The State Government may make rules for the pur~
pose of carrying out the provisions of this Act.
(2) In particular, and without prejudice to the generality of

the foregoing provision, the State Government may make rules-
(a) prescribing the powers and duties of Excise Officers;
(b) regulating the de.legation of any powers or duties by

the Chief R(~vcnue Authority 1 the Excise Commiss-
ioner or Collectors under section 7, clause (g);
(c) declaring in what cases or classes of cases and to

what authorities appeals shall lie from orders,
whether original or appellate, passed under this Act
or under any rule made thereunder, or by what
authorities such orders may be revjsed, and prescrib~
ing the time and manner of presenting, and the pro-
cedure for dealing with, appeals and revisions;
(d) regulating the import, export, transport, manufacture.

collection, possession, supply or storage of any
intoxicant, or the cultivation of the hemp plant
2[ * * * ] [ * * J.l and may, by
such rules, among other matters,-
(i) regulate the tapping of tari-producing trees,
the drawing of tari from such trees, the marking of
the same and the maintenance of such marks,
(ii) declare the process by which spirit shall be
denatured and the dcnaturation of spirit asccr-
taint~d, and
l. Subs. by M. P. Act 39 of 1982, S. I l.
;;: . Words "or coca plant," omitted by Ceptral Act 2 of 1930.
3. Words "Erythroxylon cuca", omitted by C. P. Act l of 1927.
cau.,;l; sp1r.it Lu Le denatu:'t:d through the agency or

urnle-r 1hl" supervision 0f iLi own offtcer!':;
[ ( d-1) regulating the import, t:xporl, tr:msport, collection,

possession, supply, storage or sale of .rvfahua flo,vers,
prescribing licences and permit therefor, through-
out the State or in ::my specified area or fi)r any
specified period;] 1
(e) regulating the periods a~1d localities for which, and

the persons or classes oi persons to whom) licences
for the wholesale or retail vend of any intoxicant
may be granted, and regulating the number of such
licences which may be granted in any local area;
(f) pre,s;cribing the procedure to be folio-wed and the

matters to be ascertained before anv licence for such
vend i~ granted for any locality; '
[ (g) regulating the amount, time, place and manner of

payment ·-of any duty or fee or tax or penalty;J2
(h) prescribing the authority by, the form in ·which, and

the terms and conditions on and subject to \vhich
any licence, permit or pass shall be granted, and may
by such rulrs, among other matters,-
(i'1 fix the period for ,vhich any licence, permit

' I
or pass shall continue in force,
('ii) perscribe the scale of fees or the manner of

fixing the fees payable in respect of any
such licence., permit or pass,
(iii) prescribe the amount of security to be deposited

by holders of any licence, pcm1it or pass for
the performance of the conditions of the same,
(ir.i) prescribe the accounts to be majntained and the

returns to be submitted by licence-holders, and
(VJ prohibit or regulate the partnership in, or the

transfer of, licences;
(i) prescribing the measures fi-.)r ascertaining local public

opinion and providing for the appointment of ad-
visory eommitt°"cs and spccif)'ing their powers and
duties.:
providing for th~ dc,trnction or other disposal of

any intoxicant deemed to be u nfil for use;
(k) regulating the disposal of confiscated articles ;

1. Ins. by M. P, Act 23 of 1958, S. 3 (3) Schedule, Part A. item 21.
2. Subs. by M. P. Act 39 of 19a2, S. 12.
THE MADHYA PRADESH EXCISE ACT, 1?15
(/) regulating ths grant of expenses to ,vitnesscs and of

compensation to persons charged ,vith o(frnccs under
this Act and sub!Jequentlv rdeascd, discharged or
acquitted; and
(m) regulating the power of Excise Officers to summon

witncsscss for a distance;
[(n) regulating the payment of rewards to officers, in-

f armers and other persons out of the proceeds of
fines and confiscations under this Act.]1
(3) The power conferred by this section of making rules is

subject to the condition that the rules made under sub-section
(2), (a), (b), (c), (e), (f), (i) (/) and (m) shall be made after pre-
vious publication :
Provided that any such rules may be made without previous
publication if the State Government considers that they should
be brought into force at once. ·
Publication of r11k~_.E1d 63. All rules made and notifications is.sued under this .Act
-•~_otificatfrms. shall be published in the Official Gazette, and shall have eflect
from the date of such publication or from such other date as may
be ;spccifietl in that behalf.
Rc;;.Jh:-,J ,_)f Gov.:rnm:..: n.t fi<k (1) The follmvi:1g moneys, namcly,-
dues.
(a) all cxcisc-rcvcnuc,
( b) any loss that may accrue when, in consequence of

default, a grant has been taken under management
by the Collector, or has been re-sold by him, and
[(c) notv,rithstanding anything contained in sccLion 74:

of the Contract Act, 1872 (No. 9 of 1872) all amounts
due to the Government by any person on account
of anv contract relating to the excise revenue in
accordance with any p;ovision of this Act or mles
made thereunder, and all amounts to be paid on
breach of conditions of a bond or instrument by
which a person binds himself to perform any duty
or act or undertakes that he and his servants and
agents will abst:,·,in from any act,] 2
may be recovered from the person primarily liable
to pay the same, or from his surety (if any); by
distress and sale of his movable property, or by
any other proce:is for the recovery of land revenue
due from land-holders or from farmers of land or
their sureties.
(2} \Vhen a grant has been taken under management by the

Collector, or has been re-sold by him, the Collector may recover,
in any manner authorised by sub-section (1), any money due to
the defaulter by any lessee or assignee.
l. hs. by C. P. Act 6 of !934, S. 18.
2. Subs. by M. P. Act 3,- of 1982, S. 13.
THE MADHYA PRA.DESH EXCISE ACT, l9l5 39
65. In the event of default hy c1.ny person liccnccd or holding Government line on pro•
a lease under this Act, ;ill his cli'>tillery, brewery or ,varehouse pcrty ,,, f defaulter~.
or shop bnildinQ;g, fittin~s or apparatus and all stock of intoxicants
or matel'ials for nMnLtLtcturc of the same held in or upon any
distillery, brc,-1.,cry, warehouse or shop premises shall be liable to
be attached in satisfaction of anv claim for excise-revenue or in
respect of any losses incUITCt~ b)r ~he Go:cnuncn~ through such
default and to he sold to sat1sfv :mch claim. which :::hall be a
first charg~ upon the sale proce.cds. ,
66. The State Government may, by notification, either ,vholly Power of State Govern-
or partially and subject to such conditions as it mclY think fit to ment to exempt persons
prescribe; exempt any person or class of persons or any intoxicant
or intoxicants from the
,wholly or partially from all or any of the provisions of this Act ,
provisions of the Act.
or of all or any of the 1'ulcs made under this Act, either through~
out the [State] 1 or in any specified area cornpr.ised therein, ol'
for any s'pccifi.ecl period or occasion.
67. No suit, prosecution or other legal proceeding shall lie Protection ki persons
ag:unst any person for anything ,Yhic:h is in good faith done or acting under the Act.
inte:nded to be done under this Act.
68_ No suit shall lie against the Government or against any Limitation of suils.
Excise, Police or Land Revenue Officer in respect of anything
done, or alleged to have been done, in pursuance of this Act,
unless the suit is instituted within six months from the date of
the i\ct complained of.
69. The enactments. mentioned in the :-ch•~:clule are here by R::pe,,l of enactmer,ts.
repealed to the extent specified in the frmrth column thereof.·
[THE FIRST SCHEDLLEr

/\,.),
P,...;., • •{.t(d,
V't, ,, f~ff)·
:J:;,
ENACT ME~TS REPEALED
Year No. Short title

----~-
Extent oi' rcpc:1l
(1) ''))
\.., ('2'
',); (1'1
' )
1863 XVI T'ne Exc~·,G

. ·· ,,,,-'S prn(.s/
.. · ' ;\ ct, So much as has not been
1863. repealed.
1894 VIII The Indian Tariff } ..ct, Section 6.
1891.
1896 XII The Excise Act, 1896 So much as has not bc:::n
repealed.
1906 VII The Excise (Amendment) The 1shole.

Act, 1906.
---
l. Subs. by M. P. Act 23 of I958, fo, '· M,tlnkoshal re,;;io,1·•
2. Subs. by C. P. Act 6 of l9J4, fer "3Ci-!LDU LC"
40 THE MADID /\ PRADESH EXCISE ACT, 1915
tTHE SECOND SCHEDULE_jl

( S.- t section 3G-D)
Bonds to ab.:,tain from the commission of offences under
sections 34' and 36 of the !viadhya Pradesh Excise Act, 1915.
v\'hercas (name), inhabitant of (place), has been called upon

10 enter into a bond to abstain from the commission of offences
unde-r section 34 and sec.:tion 36 of the Madhya Pradesh Excise
Act, 1915, for the term of. ... I hereby bind myself not to commit
any such offence during tl1e said term and, in case of my making
defm,lt therein, I hereby bind myself to forfeit to [the State
(;overnmentJ2, the sum of rupees ..... .
Dated> this ........ day of. ....... 19
Signature
(,vhere a bond with sureties is to be executed, add)- -
\Ve (1) (name), inhabitant of (place), and (2) (name), in ..

habitant of (place), declare ourselves sureties for the above named
lnamc of the person executing the bond) that he will abstain
from the commission of oflences under section 84 and section 36
of the 11adhya Pradesh Excise Act, 1915 during the said term;
--nd, in case of his making default therein, we bind ourselves,
jointly and serveraliy, to forfeit to [the State Govcrnment]2 the
surn ·of rupees ..... .
Dated, this ....•... day 9f.. ......... 19
Signature
I. Added b·· C. P. Act 6 of" ! 934.

l. Su )S_ by A.O. I950 for" Hi~ Maj,:sty the king Emper()r of lnd.i:t."
--~ '~~
~ ~- .... " "':' . ...
' -
·~-:_ ' \ .
' -
J-:.
~::i sf,"Il]"-4, ' ' •Y.11.:JTP. ~

p:t:t111TTR ~ -3Rfl"@ ~
1TI ~ fTTl'Jf 11,12002 . '
..-f3.} ~ "'fToR (~ ~
~-,• 1 ~ m t-TI 3T:J1Tn. ~
:ii 2 22 1.HilH'I ~ 1T,;R/3g fu. °B.
r,r,1'{ ~ 30 s-200 1. "
. "
( 3lffiWtOT)
~"H QchlTT(lo
fcrfu ~ ~ ~ ~
~ . ~~~~.~
U"lfT". ~ I 9 lff 2001
~ Fcnm ~ ifiT f.tqfaf&t1 ~ . Rm c:-i: ~ 11 - s - 2001 ~ o.r1. it o ~ tt ~nfu vrn r, <Jfl ?.

~ ~ cf;'! ~ ~ ~ ~ P-F.llT ~ ?.
~ i.f. ~ t ~ Hrf41 ~ TT.

3TTf i._'l! ~~;,ii I } ': . ~
I
198(29,:
ffrftwr~ ~
(<I,~ 8 ~ 2001)
.
~ mtn ~ ~ ~ -qq i f ~ ~ - ~ mr 3l fuf.h1fi'rn m,-
(I) W ~ ~ RR-m ;i-J'lf ~ ~ (mmR) ~ . 2001 (in. 8
fr-{ 2001) t
:?. ~ ~ ~ . 1915 ~ mu 61-t1 c#;l" 3G"lmT (2) ~ W's" (cft:r) ~ ~ q-i::

f.ii:iR-tf{9a ~ ~ ~ ; ; i p t ~ , -
.. (cfi:r) w ~ faf.ifirn ;f;r 71-t h'fi ~ q;) ~ if tITT ~ m ~ ~ {fllrr M

1ft w:rq 5 c=fITT tttrfi I
,.
~.h1IWI~ ~ ; ~ 23 ~ 2002 19.:1 (i~)
~,~23~2002
~i_·~~-- ~ 3056/21-31~/01. -_'-l'TTI"I ~ tffi:{QR *-~ * (

348 ~ 3) 'ii_ 3f:fffiUT ii, W~1il-t•I~ 3lfqct,7U (-:¢,n~.r-:r)
-· c:c· ~ . 2002 (sn. 11 lJ'l{15'02) <t>T ~ ~ ~ ~ wfl:Fffi .i! ~ ~ fcl;-;n ,if@l t-.
~ • ..!... ._ •
ifa1,(,l •I<; ~ ~ % -::rp:J "Fl ml a.I l~fi'I ljfil<.

~- l!;ff. :S"414-ii1, ~ - ~ -
CHHATITSGARH ACT
(No. 11 of 2002)
THE CHHATTISGARH EXCISE {AMENDMENT) ACT, 20oz
An Act further to amend the C_hhattisga rh Excise A cl, 1915 {No. 2 cif I 915 ).
Sftorl !ilk. Exlml ~nd

(I) This Ac1 may be called the Chhattisgarh Excise (Amendment) Acr, 2002
Comnt~n~t,lllClll.
(No. 11 of,2007).
(2) It extends tl> 1hc whole of Chhattisgarh State.
(3) 1t slrn IJ <.:Orne imo fi )fCe from the date nolific<l by tile S l.lte Government in it\
official Gazette.
l'nscrtion nf New Sc(•

lion JB A.
Section 18 A-Exclusive privileges or manufacture sale elc. may ?e granted-
Notwithstanding any thing con1.ained in lhc Acl, lhc State Government may
Thercupo·n, lhe Excise Commissioner, subjecl to the rules made by the Stale
Government. may grant ncccssary licence lo the Chhaltisgarh Stale Bevernges
Corpormion Limited for 1he aforesaid purpose .
..(3) The_ ChhaHisgarh Stat~ Beverages Corpornlion. Ltd., af1cr the grant ofsm:h
licence may open its branchcs/depots in the State 1n such places and subject to
su_ch c:onditigns a_s the E_x.cise Commissioner ma)· spcciry.
In suh- section ( l) of sec! ion 34 of lhc Priodpal Ac!, the words ·· not less Ihan ,\mcndmcnl nl' s~, •
lion .1~ ( I).
one month" shall be added aflcr the words "imprisonmcm for a term'". for the
words "f1ve hundcrc<l" Lhc words "live thousand" an<l for 1h~ \\'l!llh "'f,yc
thousand" lhe words "twenty live lhousand" shall be suh~iitu 1c·d.
)-,i..,.--;p!,-qp--l_ if. 3vo1@ sT<fi rhmR ;Plf<f. '' i§dlll•~f~TJ
~T. q=; -;i;rrc; ~rrr,r-i {ITT :sT<f. -tj'I_ 3TI.fn71TJ17l2002."
r"~:i') cf lP,irJJ ~ ~ . ~
•,::;, 2 i2- 0-oifl' I~ •RY38 fu. 'it.
Fa.r-w:, ~ 30-5- 2001. 11
.,
( ·~ )
~* Qefilft»ld
~ 22s (~- 4) I ~ . ~ ~ 9 ~ 2003-'lffi:' 18, ~Tqi 1925
fcfffl afil.- ffl'anft .<1mf fcnwT

~ I ~ v ~ :~ l{cR, ~
~ . ~ 9 ~ 2003
~ 5!576/21-3l/~/03.-8'ffl-A•14 ~ ~ 'Qi1 f?,r:.ifdfllct ~ . itRf ~ ~ 3-9-2003

cm -mR.1q1a .fl'r ~ Rm m~ t ~ . ~ ~ ~ tf;- ~ mlra ~ iJITffi t.
•. . .
9'tfl·M4 lfi' ~j\T(.jqfH ~ ;rtlf ~ ~ ~~.
lit. .,. ~"4t. -crt:J - ~ .
450(12-16)
... t ••
I .·. ,, ' : -I ; I 'I
----- ------
EP -alw 1a 3m.'lf.'p:rq
(ui l 'l Wj_ 2003)
tJ-JlfPI~ 3114cfj l ~ (°flffl~ ) 3TfaPfZl'i , 2003
~ :-
ll f\1!1 ""I Jl'I ll<i 1. (t[t!i) ~ ~ q cf;1 meffi °;:fi · U-ttl'tl•iiJ ~ ('fl!lTI'tr-'f) ~ - 2003 ( ~ 19
i::in "4 . ••
ff1. 2003) t
(<ft )
mTI 34, 47 - ifi 2. ~ ~ cfft" am 34 <ITT '3\lam (2) ~ (3). am 47 - m cl?r '3'Q"am (1) ~ (2) o21T
criTT 59 - ifi" ilil am 59-qi ct,'t ~~ (~) ~ (m) if ~TiG "q,qm ~ ~.. ~ ~ ~ tT6G .. ~
* fl)'<R.
~ ~ · ~ f<l:;m um}_
f.mR . 3. offlt1 114 ~ (lmt~) ~ 1 . 2003 ( ~ s wt. 2003) ~ ~ f<!ml vl'@T
t.
~- ~ 9 ~ - 2003
~ 557~/21-3l'/!ffiiitf11T/03. - 1-Tffi'I ~fflij~ ~ ~ 348 $ ~ (3) $ ~ ll thtl'ttil~ ~

(TI"~il~ - , ~ . 2q-03 (w. 19 'ti'{ 2003) cf;1 3ilrvfi ~ ~ t ~ u~ ~@ fc1im \JITTTT t.
utnw1a ~ ~Jl'l $ -;,ri:; n 11m 31R~TT:f1TT.
~- <ft_ ~ - -Jq - ~ .
'·.
'
~ ..;...--"-•-
\
~+
,l 'i 11 ( l 2 I~ )
----=cc.====-==~ ==~==;__;=='-----'-=---'~ ----- - ~ - - - - -

' I \ I ,, I \' : I I \ I I I I ) ' I 'I ' .\ I
' ' I' 'i ;( jl \ \
\1 , · d f'urlh ·r tn .11H~·ntl llw I lihatti,)-!arh 1-:.Hi'I: ,.\ct, 1915 (No. 2. of 191 51
lh: 11 rnac1;: d h) 1111.: C'hh.1tl1:-~.1rl1 '-l';!lslatun: 111 tin.: i-1tt y lnurth year nr ll1..: R.:r,uhla.
luJ ra, as (olluws :-
Ii) ·111is /kl be calkc..l th..: Chha1t1sgarh f.:.xcisc (Amendment) Act 2003 (No I 11 f Shurl lilk and
2003). ComnM11«,-,,1
(it) 11 shall rn111c inl!l 11,n.c w1Lli l'lh:tl from 1st JuQc. 200 .
ln suh -scc1in11 \2) anti (1) 111 ,1:cttPn J4, suh-sccl\011 (I) a.11<l (2) or scu..ion 47- l\, sut>- Amendu,enl i1r
scction (i) ,ui<l (ii) or sci.:t11)11 Yl-A or Lhc PrincipaJ Ac t. for Lhc worJs hfifLy bulk Scctlo1& ;\-1, 47 - A
litres", 1.hc wort.ls "twenty Jh·c ulk litres" shall oc substituted . ~n<l 5?-A .
'[nc Chhattis_garh facisc (/\mcn<lrncntl Ordin,mcc.• 20!\1 (Nn 5 of 200J1 is hereby

rcrx:a.Jcd .
- ------------ ---------------------- ------- ----

. •~: .
.. ~ 'IR'e ~ ar,;pfll ~
~-( ~~~ 'flll"I (f.r-11 6Jcj;
~>~mtg~- _ili"l!ili;
.ft. 2-22-ihii<l'I~ Tf'"W38 fu. *·
~ . ~ 30-S-_2001."
"
( ~(-11!11(01 )
•
~~ gcfilWitt
sfillf<lil-H] ' >J1W, ~ . ~ 1 ~2005-Cft!l 11, ,rrai; 1926
.o,w, ~ 31 ~ 2004
sfillf<li 1s13/21-3'/lm'l1'1/04.
'.
-0tilw,., ~ l!'1T 'liT
R...,~R,ia ~ mi q i : ~ 29-12-2004 'lil"
-
~ <j;t ~ SITT[ °ITT wJ;t ~' ~ I \14Bitll(Uj i f ; \ ~ ~ ~ !«nlfuo ~ o!Till ~-
mfls1•1<9 4' <l""ls1<,1 ~ 'llll" it am ->11~w:1m<,

~ ftiw ~ . 3"'1-~- .
2 ( 17)
·.v
. l
2 (18) 1§,:i)tl'lq m , ~ 1 oA<Rt 2005
. · 0tfi{P/¢~
(~12~2004)
@:J\ij•I$ 311ilcifii-0 (ti:t~ll ➔ ) 31ftlf.t<1il, 2004
@'111tt•i4 411iiifilff 41~f.i;qq, 1915 (llillfili 2 e-:r_ 1915) ifiT ~ ~ ~ ~

... ~f.t;qq,
;;B ~ ifiT ~ 'ITl1 l§f/ltl'li/, ~ ( ~ ) ~ , 2004

( ~ 12 ~2004) t
• •
(a:T) ;;BifiT f<lm ~f i.H1h-M$ ~I"'< I! WIT.
i§ultl•li/,~~. 1915 ( ~ II ~1915) (:orr;;Bil'~~l@~

t 'f1l! R ~ ~) 'li't mu 28 t ~ f.11-1fioftrn 'I{ mu 3TI!:~ 'li't :;iii!,-
" 2 s -"' u.anw1;R, lTTm"1! <rr m'lq ~ IDU, ~ il' ,rrf f.$! ~ M fil,, m:ft
~ ~. ~ fiiift~gm f.tfifu maj,r ifiT Fcif.mfur, 3Wllo, f.l;qfu, ~ .
- ,pf~ !lfur
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. tr<CT<I'. t 3M'f 'lil ~ . ~ ~ ~ ;;B f.!lmr ~ <f;v!T ~ ~ 3TT1:
m:ft~.~'lT~d fiii/l:lgtt> f.lfifuifi!~, awmf, f.l;qfu, ~ .
~ . ~ . irn, 3'l<WT, ffiW1[ <IT~ ©<IT cj;f.\ qJolT ~ . u;;ai ffi'!;R qif fflPd"[
5l'l1U t t¥f :mt wft, f.@;fr fil;, ~ mifiTl: IDU, ;;B f.!lmr, ~ 'liT ofl'r, ifiT ~
'f;l:'ll.
~ . u;;ai ffi"i'f>R, o1lfu;,i\' t fifitjt q,f '1T fifitjt ml qif ~ wft t wrf '1T fifitjt
m>r ifiT ~ cJ;f.\ R~ ~ M."
Ul!S{, ~ - 31 ~ 2004
'
slllTT<li 7513/2l-3f/!!W1111/04. -'lffif i1; W<lm:r i1; ~ 348 a!i" ~ (3) i1; ~ it. 1§~M$ ~
(ITTTltH) ~~f.111q, 2004 ( ~ 12 ~ 2004) 'Iii 31fr.ft ~ ~ t 111mR R ~ ~ fil;m ;;nm ~.
1§f/le 11,; t ~ 11;- 'f1ll R~ :,i,4~11:JeR,

~ ftfw ~. Jtl-tlm.
s§Jltl'ii; \I'""", ~ I ~ 2005 2 ( I 9)
CHHATIISGARH ACT
(No. 12 of 2004)
THE CHHA1TISGARH EXCISE (AMENDMEN1)ACT, 2004
An Act further to amend the Chhattisgarh Excise Act, 1915 (No. II of1915).
Be it enacted by the Chhattisgarh Legislature in the Fifty-Fifth year of the Republic of

•. -
India as follows :-
Short title, extent

l. (I) This Act may be called the Chhattisgarh Excise (Amendment) Act, 2004
and Commence-
(No. 12 of 2004). ment.
(2) It extends to the whole of Chhattisgarh.
(3) It shall come into force from the date of its publication in the official
gazette .
•
After Section 28 of the Chhattisgarh Excise Act, 1915 (No. II ofl 915) (hereinafter re- Insertion of new
2.
sectiOn 28-A.
ferred to as the Principal Act), the following new section shall be inserted, namely:-
" 2 8 - A The State Government may by general or special order in writing direci that
Payment of the manufacture, import, export, transport, storage, sale, purchase use,
Super v I collection or cultivation of any intoxicant, denatured spirituous prepara-
s i o n tions or hemp shall be under the supervision of such Excise staff as the
Charges. Excise Commissioner may deem proper to appoint in this behalf and that
the person manufacturing, importing, exporting, transporting, storing, sell
ing, purchasing, using, collection or cultivating the intoxicant or denatured spirituous
preparations shall pay to the State Government towards supervision charges.as Levy
as may be imposed by the State Government in this behalf.
Provided that the State Government may exempt any class of person or
any institution from paying the whole or any part of such Levy."
,,
·•
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~- i:ft. "CITTl'm, "311-"l-lfciq.
g=dh:-1•1~ ~ , ~ 31 ~ 2010 312 ( 1)
CHHA ITISGARH ACT

(No. 12 of 2010)
THE CHHATTISGARH EXCISE (AMENDMENT) ACT, 2010

.
An Act further to amend the Chhattisgarh Excise Act, 1915 (No. 2 of 1915).
Be it enacted b1 the Chhattisgarh Legislature in the Sixty-first year of the Republic of

India.
l. (I) This Act may be called the Chhattisgarh Excise (f,mendment) Act, 2010. !;1, -• title, exient
and <-~,. "lence-
menl.
(2) it extends to the whole State of Chhatii<;garh.
(3)
.
It shall come into force from the date of its publication in the Official Gazette .
2. After Section 36-E of the Chhattisgarh Excise Act, 191 :- (No. 2 of 1915), ·the following Insertion of new
new section shall be inserted : - section.
"36-F. Penalty for consumption of alcohol at public plact:., -Except at the premises
licensed for consumption of alcohol, any one is found consuming alcohol or creating
nui:,,ance after consuming alcohol or in intoxicated condition at public places like-educa-
tional institutions, hospitals, temples/places of worship, bus stand, railway station and
public road etc., shall be punished with fine for the first offence which shall not be less
than two hundred rupees but which may extend to five hundred rupees and in case of
repeated offence with a fine of not less than five hundred rupees which may extend to
one thousand rupees."
-------- --·•-···-··---·-----·------ - ------- ·-- ·--·------ - ---·--- · · - - -··

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CHHATTISGARH ACT
54 ( 1)
l
(No. 4 of 20 I I )
THE CHHATTTSGARH EXCISE (AMENDMENT) ACT. 2010
An Act further to amend the Chhattisgarh Excise Act, 1915 (No. 2 of 19151.
Be it enacted by the Chhattisgarh Legislature in the Sixty-first year of the Republic of

India as follows : ·
'.)
I. (Il Th is Act may be called the Chhattisgarh Excise (Amendment) Act, 20 I 0

Short title, extent
(2) It extends lo the whole State of Chhattisgarh. and Commence-
ment
(3) It ~lrnll come mto force with eftect from 01st April, 2011
Amendment of
2. After clause ( iv) of sub-section (2) of Section 25 of the Chhattisgarh Excise Act, 1915
Section 25.
(No. 2 of 1915 ), the following new clause _shall be inserted, namely :--
"( v) 10% surcharge on the prescribed duty on excisable articles will be payable
which shall be transferred to rural and urban local bo9ies on the basis of their
population."
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312 ( 2) iSiJlt-l ·I ~ m, ITTrcf. 30 ~ 2071
CHHATTISGARH ACT
(: u. 8 of 20 I I )
THE CHHATTlSGAlli-I EXCISE (AME DMENT) ACT, 2011
An Act further to amend tJ1e Chhattisgarh Exise Act, 1915 ( ' o. 2 of 1915),
Be 1t enac ted by. the Chhatt1sgarh Legislature in the Sixty second year of the Repub1ic of
India, as follows: -
Short title, extent l. (I ) This Acr may be called the Chhattisgarh Excise (Amendment) Act, 2011.
and Co~mcncc-
ment.
(2) It extends to the whole Stale ofChhattisgarh.
(3) It shall come into force from the date of ils publication in the Official Gazette.
Amendment of 2. {I) After clause (h) of sub-section (I) of Section 34 of the Chbattisgarh Excise
Sedion. 34.
Act, 1915 (No. 2 of 19l5), (hereinafter referred 10 as the Principal Act) for the
words "One month", "One year", ·'Five thou.sand rupees" and "Twenty five
thousand rupees" the words "Six months", "Two years", "Ten thousand "'
rupees" a~d "Fifty thousand rupees" shall be substitut~d respectively.
. (2) of
In proviso to sub~section (l) Section 34 of the Principal Act, for the wqrds
"Six momhs", "ten thousand rupees" and "one ·lac rupees" the words "one
year", twenty thousand rupee~" and "two !ac rupees" shall be supstituted
respectively.
(3 ) In uh-section (2) of Section 34 of the Principal Acl, for the words 'Twenty
five bulk litre' the words "Five bulk litre" shalt be substituted.
(4) In sub-section (3) of Section 34 of tlJ_ePrincipal Act, for the words "twenty five
bulk litre" the words "five bulk litre''. shall be s4bstituted.
Amendment. of 3. (]) In section 35 (c) of the Principal Act, for the words "one month", "one thou-
Section 3$.
sand rupees" and "four thousand rupees" the.words •ttwo months'\ "five thou-
sand rupees" and "twenty five thousand rupees" shall be substituted resp~c"-
tively.
(2) In proviso lO Section 35 (c) of the Principal Act, for the words "six month",
··one thousand five hundred rupees" and "six thousand rupees" the words "one
year", "five thousand rupees" and "fifty thousand rupees" shall be substituleq
respectively.
Amendment of 4. (!) In Section 36 of the Principal Act, for the words "which may extend to six
Section 36.
months" the words "which shall not be less than three months but which may
extend to five years" and for the words "extend to one thousand rupees" the
words "which shall not be less than one lac rupees but which may extend to
five lac rupees" shall be substituted.
(2) In clause (b) of Sec(ion 36-A of the Principal Act, for the words "shafl be
punishable with imprisonmenr for a term which may exrend to one year or
with tine which shalJ not be less than two hundred rupees.but _wtiich may ex-
tend Lo rwo thousand rupees or with both." the words '.'shall be punis~able with
imprisonm~nt for a term which may extend to one year or with . fine which
shall nm be less [han five thousand rupees but_which may ex.tend to twenty five
1housand rupc:es, or with both and for subsequent offence he shall be punish-
able with imprisonment for a tenn which may extend to ~wo years or with fine
which shall not be less than ten thousand rupees bur which may ext.end lb fifty
rhousand rupe·es or with both" shall be substitu1ed.
312 ( 3)
For s~clion 36-F ortht Principal Act , the !ol low rng Secti on shall bi •,u l,
sti1u1ed, namely :-
'"36-F. I I I Penalty for consumption of alcohol at public plact'S :-
Except at tl)e premises licensed for cons um ption of alcohol.
if any one is found consumi ng alcohol or in mtoxicatec.l
condiuon at public places like-educational instilutions,
hospitaJs, temples of worship, bus stand, railway station and
public road etc, sha ll be pu nished wilh fin e for the first
offence which shall not be less than one thousand rupees but
which may extend to five thousand rupees and in case of
. repeated offence with a li.ne of not less than five thousand
rupees which may extend to ten thousand rupees with thre
months imprisonment.
(2) Penalty for creating nuisance after consumption of alco•

hol at public places :-Except at the premises licensed for
consumption of alcohol, if any one is found creating nui-
sance after consuming aicohol at public places like-educa-
tional institutions, hospitals, temples of worship, bus sland,
railway sta_tion and public road etc, shall be punished wirh
fine which shall nol be less than ten thousand rupees but
which may extend to twenty :five thousand rupees and three
months imprisonment.''
5". In sub section (1) and (2) of Section 47-A of the Prin~ipal Act, for the words "twenty Amendment of
Section 47.
five brilk ·litre" the words "five bulk litre" shall be substituted.
6. In sub section (i) and (ii) of Section 59-A of the Principal Act, for lhe words "twenty Amendment of
five buld litre" the words •:five bulk litre'' shall be substituted. Section 59.
I •
'~ 1ffie ~ ~ Glcfi ~~ ~~
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3.
~ . ~ 21 ~ 2017,
slilffcfi 3729/it. s2/21-~/1m<i./~.rr./ 11 . - m«'lifi~w.rifi~ 34sifi~ (3)ifi~it~fcnwr~l fll-1~-lo!:lifi

~Wllifi 21-4-2017 cfiT ~ ~ ~ ifi ~ ~~~fonm;,f@Tt.
0cd)w1~~, ~ 21 ~2017 286 ( 1)
CHHATTISGARH ACT
(No. 4 of 2017)
THE CHHATTISGARH EXCISE (AMENDMENT) ACT, 2017
An Act further to amend the Chhattisgarh ExciseAdhiniyam, 1915 (No. 2 of 1915).
Be it enacted by the Chhattisgarh Legislature in the Sixty-eighth Year of the Republic of

India, as follows:-
I. (1) This Act may be called the Chhattisgarh Excise (Amendment) Act, 2017 . Short title,
extent and
commencement.
(2) It shall extend to the whole State ofChhaqisgarh.
(3) It shall come into force from the date of its publication in the Official Gazette.
2. For Section 18A of the Chhattisgarh Excise Act, 1915 (No. 2 of 1915), the following shall Amendment of
Section I SA.
be substituted, namely :-
'· 18A. Power to grant exclusive right for manufacture, sale, etc. -
(1) Notwithstanding anything contained in the Act, the State Government

may by general or special order grant exclusive right for the
manufacture,import, export, transport, storage, purchase, wholesale,
retail sale or collection of any intoxicant, denatured spirituous
preparations or hemp to any Corporation wholly owned and controlled
by the State Government.
(2) For the aforesaid ·purpose; the Excise Cornmissioner, subject to the
rules made by the State Government, may grant necessary licence to
the Corporation.
(3) For the aforesaid purposes, the Corporation, after receiving such
licence, may establish its units, branches, depot and shops at such
places and subject to such conditions as the Excise Commissioner may
specify."
3. The Chhattisgarh Excise (Amendment) Ordinance, 2017 (No. I of2017) is hereby repealed. Re pea I.
.)
_..A,'
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CHf-!ATTISG-ARH ACT
(No. l.t>: of 2017)
An Ad ·rurther to ·amend tlJ~ Cli{>attisgar 1 El:.ds.e ~ -• t91S. (No•.2 of l:9f5J.
&i1t:tffllcted by Jhe CJthattisgitF'h teglsl!!htre In tlte'Si¥ty.eig1Uh-Y.ear ofthe ~ubljc of

.lrtdl-a, a:s fpJfuws :- · ,,
lloti tiff~ tllfca, ~:

~. 4 '~~~
(3) lt- stmll CQme 'into for¢e from the dart of its publkation in rhc Offio.ial Ou cnc-.
-~ l or· i .. '
I~~ c;hliffl_l~rh ~lse, Att, _Ji) IS (N-o. 2·of 1915}. ~inafter ·r~fen'ed m as the
·S,c:li.!?•·i, Pl'1li;¢ipa.1N.'Q, 1n'·$~i4J11 ~..- .
(~j .nfter,elause (Q1, tbe following-shllll be ins6wd, fla.m~ly :-
:" (~) "h61L1l''·'nic•fihui bu.t-ldm~ or patt _of a hotld!n~ wh;1~in residential

a~b'rqtJ!od;t_patl is pr:o-vided. for bldfness p ~. f6"r a monwrry
~QM:id(lnltl<in;"
(~ after~lause{I.J), the fQllowiltg_ shall -be insert~~ namtly :-
. .( I1-a) 1•rfquor ven&,• ~hall me-arr r~taii sT1Qp!.,.tha't~rc license cl to .-s¢JI Jiqµqr
aod s/,'all not intluJ e a.1y hotels or common tftinkiog houser•
~( l~a) .. Snt.eof liqll_o,~• means.the iranster oJ llquor,ftwn aJj , lJQ.f v.e'J4 a{lfr
rece}vmg.ooosideraticm _for ,conmrJ:!ptfon -by tht purchaser at a, ;p.la:c:e
othe:rth1?1 lhe,premises of'the Hquor vend;''
-
{4.) l\flet ~liJ~e-(.17J. tlie fQIJowlilg $llal1 1)¢: i~r't,d., n)rnely ;-
..{17-a) ..--Supply of liquor.. means the provfsion of l~or fQ,- consjd~()n it
ho.t«ls-11nd'common drln'ldng NOLJ'$C Oll tf:le ,basis fi>f license: 1hat is
!saucd on the ccmdit ion-thar siroh Uqt.tor shall be IGO!f.Sumw wrthin the
prem,~ ot sUth hotel$ a'!Tdcommoi\ dritildng noUst:i"'
/ J . ,,
pf 3, fo ~tni t7,Qf the-P-r1_ncfpa_lAct~afler .sub-SCletioo ,(2), the follc;,wing, $hall .l?e -~ddt<f.
name1y :-
., .
1*(3) Sale-or su~l)' ef liqt1{5r.- (a )'"the &am,t>f li~uor $ba:l t ~ -pemiirted only throajh
11~.$e~ 11(1.uQt vends,-whida sh.all not be- I ~ wilhih st>o ll'fCSers radial
d.l$ne4 frQJ.JJ,tl».Qllt~ta~ Qfth.q:N.¢0®,I Qf:$~ afeiw!fy' Of.-S~~ t.ane
alQJ!g-~ b.b{gtiway tm.d su¢h Hqutir v¢'ncii$U~1Lrt4imet ~ ~~I)' ~sibll! !IO'I'.
acctSStblrrf@m-i,UclJ.Natjoodor Stale 1-Jjghw~;
,(JJ} ~:itl1s'tariding an~lng contained,in any Judgement, decree ot:ottler: :~fan)!

' -Co_~~ 'Trib_onal Ot Authol'i1f, h'Ot~s ha"ittg-a lieonsc: shall be ent'ided·to e ~
lt1.~supp{y-:ofl{qoot·!9° me~~. g'ueS1$ ot otfyei" j,-crsoTI,fur"'c<on-suinptlen of
tY¢li.U1;14or .wM111 tti~
pro01ises of ,.us::h hoJt~ rtr-tspe,¢1ti~ or
wb~her :su~h
,, h*t r, ~t~ cm ot nellt imy Na.6oi1a1 m- Sta(l:.'highway. _. . .... .
--·· - - -~--.-.. -
~-
- . _. _ ,
(c)' No_twith$fandin~imything.:eontained in an)ijud&ement, decret:Hlr ordet

a( imy-Court. .Tritrnnllior Auth0t:ity, any Hooose-' issued to -ar!Y hot~
lllld Mll'lnlOO' dtlnkfng trc~ for tJie ;ate·qf liqllor shllU 1;,¢ deemed t<i
have~ !flw~ys 1!isned .for -~e supply pf Hqi.lo.r and :!tit retevi'nt
p:r~i9~ of $1$ Act:!U')5):"1~~rµl¢s ~di=. rh~re1,1nder shall ·cD~linuc ta
~f :$:~ •lfltl-fot-~le or liqµot.
.J
/~
i ·:icptaaation·•·Fortho·removalotdoubl:. itis l\ereby c,larified , that all ttaxes.

· duti~ eess.'ol' citfier hwtes:a\rapp}icabfe"t9 ~~ Qf-liquor·sh~ll liWIYto
~~~ titt.~tl.9.r:unJ$.is oth~'t\Vi~,s-pecifi¢ll itt:thi:~A~r-(ir aj,:y qth'eMC'.t,
ru'l&:9r nofl_
(ieafioh n;racte thetetit1dor,"
.
T
- . .
' t;

The Chhattisgarh Excise Act, 1915 No. 2 of 1915 Date 10.04.1915 (Final)

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The Chhattisgarh Excise Act, 1915 No. 2 of 1915 Date 10.04.1915 (Final)

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THE MADHYA PRADESH EXCISE ACT, 1915

5. Definition of retail and wholesale sale. 9

7•A. Establishment of flying squads. 10

10. Requirement of pass for import, export or transport. 11

11. Passt s for import, export or transport. 11

12. Passes issued by other authorities may be deemed 11

15. Payment of duty on removal from distillery, 13

20. Manufacture and sale of liquor in 1\.filitary 14

21. Duties of licensees with regard to measurement and testing. 14

23. Prohibition of sale of liquor or intoxicating 15

23-A. Prohibition of advertisements relating to liquor. 15

24. Closing of shops for the sake of public peace. 16

26. VVays of levying such duty. 18

27. Payment for grant of leases. 18

27-A. Saving for duties being levied at commencement 19

29. Power to take security from licensee. 20

30. Technical defects, irregularities and omissions. 20

33. Surrender of licences. 22

OFFE}lCES A}/D PENALTIES

36. Penalty for illegal po,sessi.on~ !4

36-D. (1) Execution of bond to abstain from commission of 24

(2) Form of bond and applicati. .m of the provisions of the 25

36-E.(l) l'vlagistratc to require a person to show came why the 25

(2) Application of provi:sons of the Code of Criminal

or co Jo uri n g su bsta nee,.

39. Penalty for misconduct by licensee, etc. 26

40. Penalty for allowing consumption in chemist's shop etc. 26

41. Manufacture., sale or possession by one person on 27

46. Liability of certain things to confiscation. 28

48. Power to compound offences. 29

PENALTY FOR OFFENCES AGAINST LIFE

49-B. Bail not to be allowed for offences under this Chapter.

DETECTION, INVESTIGATION AND TRIAL OF OFFENCES

53. Power of J\1agistrate to issue a warrant.

57-A. Police to take charge of articles seized,

THE FIRST SCHEDULE.-Enactments repealed.

( 10th April, 1915)

1. (I) This Act may be called the [Madhya Pradesh]a

(2) "bottle" means to transfer liquor from a cask ol' other

(3) "Chief Revenue authority" means the authority declared

I. For Statement of Objects and Reaso:1s., see Central Provinces Gazette,

[(4) "Common drinking-house" means a place where drink-

(5) "denatured" means rendered unfit for human consum-

(a) any ,Jcoholic liquor for human consumption; or

L(c) opium as defined in clatL<;e (xv) and poppy straw

1985 (No. 61 of 1985) ;]4

5 [6~a] "excise duty" and "countervailing duty" means any

(7) "Excise-officer" means a Collector or any officer ot

8[ (8) "excise revenue" means revenue derived or derivable

10[(9) "export" means to take out of the [State]it otherwise

1. Ins. by C. P. Act 6 c,f I 934, S. 2.

1 [(I 1) "import'' (except in the phrase "import into [ * * ]2

[(11-a) "intoxicant" means any liquor or intoxicating drug i]4

5(,(12) "intoxicating drug" means-

(i) the leaves, small stalks and flowering or fruiting tops

(13) "liquor" means intoxicating liquor, and includes spirits

(15) "place" includes house, build~ng, shop, booth, tent,

(17) "spirit" means ~my liquor containing alcohol obtained

(18) ntari" means fermented or unfermented juice drawn from

(2) The sale of any intoxicant in any quantity in excess of .

(a) ·appoint an officer, hereinafter referred to as the Excise

(h) appoint any person other than· the Collector to ex-