Keyword(s):
Beer, Bottle, Chief Revenue Authority, Common Drinking-House, Denatured,
Excisable Article, Excise Officer, Excise Revenue, Export, Import, Intoxicant,
Intoxicating Drug, Liquor, Manufacture, Place, Sale, Tari, Transport
Amendment appended: 14 of 2014

1
THE MADHYA PRADESH EXCISE ACT, 1915
[Act No. II of 1915]
CONTENTS
Sections:
CHAPTER I
PRELIMINARY

  1. Short title, extent and commencement
  2. Definitions
    3.
  3. Power to declare what shall be deemed to be “country liquor” and
    “foreign liquor”, respective ly
  4. Definition of retail and wholesale sale
  5. Saving of enactment
    CHAPTER II
    ESTABLISHMENT AND CONTROL
  6. Establishment and powers thereof
    7-A. Establishment of flying squads
    CHAPTER III
    IMPORT, EXPORT AND TRANSPORT
  7. Power to prohibit import, export or transport
  8. Restriction on import, export or transport
  9. Requirement of pass for import, export or transport
  10. Passes for import, export or transport
  11. Passes issued by other authorities may be deemed passes granted
    under this Act
    2
    CHAPTER IV
    MANUFACTURE, POSSESSION AND SALE
  12. Licence required for manufacture, etc. of intoxicants
  13. Establishment or licensing of distilleries and warehouses
  14. Payment of duty on removal from distillery, brewery or place of
    storage
  15. Possession of intoxicants generally
  16. Licence required for sale of intoxicant
  17. Power to grant lease of right to manufacture, etc
  18. Lessee‟s permission to draw tan
  19. Manufacture and sale of liquor in Military Cantonments
  20. Duties of licensees with regard t o measurement and testing
  21. Prohibition of employment of male persons under the age of twenty –
    one years and of women
  22. Prohibition of sale of liquor intoxicating drug to persons under the
    age of twenty one years
    23-A. Prohibition of Advertisements r elating to liquor
  23. Closing of shops for the sake of public peace
  24. Duty on excisable articles
  25. Ways of levying such duty
  26. Payment for grant of leases
    27-A. Savings for duties being levied at commencement of the
    Constitution
    CHAPTER VI
    LICENCES, PERMITS AND PASSES
  27. Form and conditions of licence etc
    3
    28-A. Payment of supervision charges
  28. Power to take security from licensee
  29. Technical detects, irregularities and omissions
  30. Power to cancel or suspend licence, etc
  31. Power to withdraw licences
  32. Surrender of licences
    33-A
    CHAPTER VII
    OFFENCES AND PENALTIES
  33. Penalty for unlawful manufacture, transport, possession, sale etc
  34. Penalty for altering or attempting to alter any denatured spirit or
    denatured spirituous prepa ration
    36, Penalty for illegal possession
    36-A. Penalty for opening, keeping or using any place as a common
    drinking house or for having care, management or control of, or tor
    assisting in conducting, business of any such place
    36-B, Penalty for being drunk or for purpose of drinking in a common
    drinking-house
    36-C. Penalty for permitting a place to be used for the commission by
    other person of any offence punishable under Section 34, Section 35,
    Section 36 or Section 36-A
    36-D. Execution of bond to abstain from commission of otfences
    punishable under Section 34 or Section 36
    36-E. Magistrate to require a person to show-cause why he should not be
    ordered to execute a bond for good behaviour
  35. Penalty for offence not otherwise provided for
  36. Penalty for certain unlawful acts of licensed vendors
    4
    38-A. Penalty on licensed manufacturer or vendor of intoxicants for
    mixing or permitting to be mixed with such articles any noxious drug
    or any foreign ingredient or any diluting or colouring substance
  37. Penalty for misconduct by licensees, etc
  38. Penalty for allowing consumption in chemist‟s shop, etc
    40-A. Punishment for obstruction to, assault on officer etc
  39. Manufacture, sale or possession by one person on account of another
  40. Attempts to commit, and abatement of offences
  41. Presumption as to commission of offences in certain cases
  42. Criminal liability of licensee for acts of servants
  43. Enhanced punishment after previous conviction
  44. Liability of certain things to confiscation
  45. Order of confiscation
    47-A. Confiscation of seized intoxicants, articles, implements, uten sils,
    materials, conveyance etc .
    47-B. Appeal against the order of confiscation
    47-C. Revision before the Court of sessions against the order of
    appellate authority
    47-D. Bar of jurisdiction of the Court under certain circumstances
  46. Power of compound offences and impose penalty
    48-A. Special provision for the imposition of penalty by the Excise
    Commissioner or Collector
  47. Penalty on officers making vexatiou s search, seizure, detention or
    arrest
    CHAPTER VII-A
    PENALTY FOR OFFENCES AGAINST LIFE
    49-A. Penalty for import etc. of liquor unfit for human consumption or
    for altering or attempting to alter denatured spirituous preparation
    5
    49-B. Omitted
    CHAPTER VIII
    DETENTION, INVESTIGATION AND TRIAL OF OFFENCES
  48. Land-holders, and others to give information
  49. Power to enter and inspect places of manufacture and sale
  50. Power to arrest without warrant to seize article liable to confiscation
    and to make searches
  51. Power of Magistrate to issue a warrant
  52. Power to search without a warrant
    54-A. Arrest without warrant for obstruction or assault
  53. Power of Excise Officers in matters of investigation
  54. Report by investigating officer
  55. Report by Excise Officer
    57-A. Police to take charge of articles seized
  56. Arrests, searches etc., how to be made
  57. Security for appearance in case of arrests without warrant
    59-A. Certain offence under the Act to be non -bailable
  58. Omitted
  59. Limitation of prosecutions
    61-A. Tender of pardon to accused person turning approver
    CHAPTER VII1-A
    SPECIAL PROVISIONS FOR SCHEDULED AREAS
    61-B. Definitions
    61-C. Scope and extent
    6
    61 -D. Exemption of members of the Scheduled Tribes from certain
    provisions of the Act
    61 -E Power of Gram Sabha to regulate and prohibit manufacture sale
    etc. of intoxicants
    61 -F. Enforcement of the decisions of Gram Sabha
    CHAPTER IX
    MISCELLANEOUS
  60. Power to make rules
  61. Publication of rules and notifications
  62. Recovery of Government dues
  63. Government lien on property of defaulters
  64. Power of State Government to exempt persons or intoxicants from
    the provisions of the Act
  65. Protection to persons acting under this Act
  66. Limitation of suits
  67. Repeal of enactments
    SCHEDULE
    7
    THE MADHYA PRADESH EXCISE ACT, 1915
    [Act No. II of 1915]
    AMENDING ACTS
    (1) M.P. Act No. 23 of 1958; (2) MP. Act No. 4 of 1961;
    (3) M.P. Act No. 19 of 1964; (4) MP. Act No. 27 of 1965;
    (5) M.P. Act No. 11 of 1970; (6) MP. Act No. 23 of 1978;
    (7) MP. Act No. 23 of 1979; (8) M.P. Act No. 39 of 1982;
    (9) M.P. Act No. 5 of 1986; (10) M.P. Act No, 14 of 1987;
    (11) M.P. Act No. 15 of 1983; (12) M.P. Act No. 13 of 1992;
    (13) M.P. Act No. 6 of 1995; (14) M.P. Act No. 2 of 1998;
    (15) M.P. Act No. 22 of 2000; (16) M.P. Act No. 24 of 2000;
    (17) Chhattisgarh Act No. ii of 2002;
    An Act to consolidate and amend the Excise Law in Madhya Pradesh.
    Preamble.— Whereas it is expedient to consolidate and amend the law in
    Madhya Pradesh relating to the import, export, transport, manufacture, sale and
    possession of intoxicating liquor and of intoxicating drugs, and whereas the
    previous sanction of the Governor-General, required under Section 5 of the
    Indian Councils Act, 1892 (55 and 56, Vict. C. 14), has been obtained to the
    passing of this Act;
    It is hereby enacted as follows:
    8
    CHAPTER I
    PRELIMINARY
  68. Short title, extent and commencement.— (1) This Act may be called
    the Madhya Pradesh Excise Act, 1915.
    (2) II extends to and shall be in force in whole of the Madhya Pra desh.
  69. Definitions.— In this Act, unless there is anything repugnant in the
    subject or context,—
    (1) “beer” includes ale, stout, porter and all other fermented liquors
    usually made from malt;
    (2) “bottle” means to transfer liquor from a cask or other vessel to a
    bottle, jar, flask or other similar receptacle for the purpose of sale,
    arid bottling includes re -bottling;
    (3) “Chief Revenue Authority” means the authority declared by the State
    Government to be the Chief Revenue Authority for the purposes of
    this Act;
    (4) “common drinking-house” means a place where drinking of liquor is
    allowed for the profit or gain of the person owning, occupying,
    using, keeping or having the care or management or control of s uch
    place, whether by way of charge for the use of the place, or for
    drinking facilities provided, or otherwise howsoever;
    (5) “denatured” means rendered unfit for human consumption in such
    manner as may be prescribed by the Government in this behalf;
    (6) “excisable article” means—
    (a) any alcoholic liquor for human consumption; or
    (b) any intoxicating drug; or
    (c) opium as defined in clause (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);
    (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 of list II in the Seventh Schedule to the Constitution;
    9
    (7) “Excise Officer‟ means a Collector or any officer or other person
    appointed or invested with powers under Section 7;
    (8) “excise revenue” means revenue derived or derivable from any duty,
    fee, tax, penalty, payment (other than a fine imposed by a Court of
    Law) or confiscation imposed or ordered or agreed to under the
    provisions of this Act, or of any law for the time being in force
    relating to liquor or intoxicating drugs;
    (9) “export” means to take out of the State otherwise than across a
    Customs frontier as defined by the Central Government;
    (10) Omitted.
    (11) “import” (except in the phrase “import into india”) means to bring
    in the State otherwise than across a customs frontier as defined by
    the Central Government;
    (11-a) „intoxicant‟ means any lic1uor or intoxicating drug;
    (12) “intoxicating drug” means—
    (i) the leaves, small stalks and flowering or fruiting tops of the
    Indian hemp plant (Cannabis sative), including all forms known
    as “bhang,” “sindhi” or “ganja”;
    (ii) [x x x]
    (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 Substanc es Act, 1985 (No. 61 of 1985);
    (13) “liquor” means intoxicating liquor, and includes spirits of wine,
    spirit, wine, tan, beer, all liquid consisting of or containing
    alcohol, and any substance which the State Government may, by
    notification, declare to be liquor for the purposes of this Act;
    (14) “manufacture” includes every process, whether natural or artificial,
    by which any intoxicant is produced or prepared and also
    redistillation and every process for the r ectification, flavoring,
    blending or colouring of liquor;
    10
    (15) “place” includes house, building, shop, booth, tent, enclosure,
    space, vessel, raft and vehicle;
    (16) expressions referring to “ sale” includes any transfer otherwise than
    by way of gift;
    (17) “spirit” means any liquor containing alcohol obtained by distillation
    whether it is denatured or not;
    (18) “tari” 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.
  70. [Omitted]
  71. Power to declare what shall be deemed to be “country liquor” and
    “foreign liquor”, respectively.— The State Government may by notification,
    declare what, for the purposes of this Act, or any portion thereof, shall be
    deemed to be “country liquor” and “foreign liquor”, respectively.
  72. Definition of retail and wholesale sale.— (1) The State Government
    may, by notification, declare with respect either to the whole 4[State] or to any
    specified local area, and a s regards purchasers generally or arty 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 sub -section (1) shall he deemed to be a sale
    by wholesale.
  73. Saving of enactment.— Nothing contained in this Act shall affect the
    provisions of the Sea Customs Act, 1878 (VIII of 18 78) or the Indian Tariff
    Act, 1894 (VIII of 1894), (except Section 6 thereof) or the Cantonment Act,
    1910 (XV of 1910), or any rule or order made thereunder.
    11
    CHAPTER II
    ESTABLISHMENT AND CONTROL
  74. Establishment and powers thereof—The State Government may, by
    notification, for the whole or for any specified part of the State—
    (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 superintend the administration of
    Excise Department and the collection of the excise revenue;
    (b) appoint any person other than the Collector to exercise 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 concurrently
    with, or in subordination to, or in exclusion of, the Collector
    subject to such control as the State Government may direct;
    (c) appoint officers of the Excise Department of such classes and with
    such designations, powers and duties as the State Government may
    think fit;
    (d) order that all or any of the powers and duties assigned by or under
    this Act to any officer appointed under clause (c) shall be
    exercised and performed by any servant of the Government , or any
    other person;
    (e) delegate to the Chief Revenue Authority or the Excise
    Commissioner all or any of its powers under this Act except the
    power conferred by Section 62 to make rules;
    (f) withdraw 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 powers conferred or duties
    imposed upon it or him by or tinder this Act, or exercised or
    discharged by it or him in respect of the excise -revenue under any
    other Act for the time being in force.
    7-A. Establishment of flying squads.— (1) The State Government may,
    by notification, establish flying squads for investigating into any case of
    alleged or suspected evasion of excise revenue or any case of alleged or
    suspected contravention of any of the provisions of this Act or the rules made
    12
    thereunder and shall specify therein the area over which the flying squad shall
    exercise jurisdiction.
    (2) A flying squad established under sub -section (1) shall consist of
    excise officers and other persons as the State Government may, from time to
    time, appoint thereto.
    (3) The Excise Officers or other person appointed to the flying squad
    shall exercise the powers and perform the duties as may be conferred or
    imposed under Section 7.
    CHAPTER III
    IMPORT, EXPORT AND TRANSPORT
  75. Power to prohibit import, export or transport.— The State
    Government may, by notification—
    (a) prohibit throughout the State or in any specified area thereof, the
    import or export of any intoxicant;
    (b) prohibit the transport of any intoxicant;
    (c) make suitable provisions for the effective control of Mahua (Bassia
    Latifiolia and Bassia Longifolia) or any other base which is or which
    can be utilised for the manufacture of liquor.
  76. Restriction on import, export or transport.— Without the sanction
    of the State Government no intoxicant shall be imported, exported or
    transported, except—
    (a) after payment of any duty to which it may be liable under this Act, or
    execution of a bond for such payment; and
    (b) on compliance with such conditions as the State Government may
    impose.
  77. Requirement of pass for import, export or transport— No
    intoxicant exceeding such quantity as the State Government may, by
    notification, prescribe, either generally or for any specified area, shall be
    13
    imported, exported or transported except under a pass issued, or deemed to he
    issued, under the provisions of this Act.
  78. Passes for import, export or transport.— (l) Passes for the import,
    export or transport of intoxicants may be granted by the Collector:
    Provided that passes for the import and export of such intoxicants as the
    Excise Commissioner may, from time to time determine, shall be g ranted only
    by the Excise Commissioner.
    (2) Such passes may be either general for definite periods and kinds of
    intoxicants, or special or for specified occasions and particular consignments
    only.
  79. Passes issued by other authorities may be deemed pass es granted
    under this Act.— The Excise Commissioner may, by general or special order,
    direct subject to such conditions (if any) as he may impose, that a pass granted
    by any authority in India shall be deemed to be a pass for any purpose under
    this Act.
    CHAPTER IV
    MANUFACTURE, POSSESSION AND SALE
  80. Licence required for manufacture, etc. of intoxicants.— (a) No
    intoxicant shall he manufactured or collected;
    (b) no hemp plant, shall be cultivated;
    (c) no tan-producing tree shall be tapped and no Tan sh all be drawn from
    any tree;
    (d) no liquor shall he bottled for sale;
    (e) no distillery or brewery shall be constructed for worked; and
    (f) no person shall use, keep or have in his possession any materials,
    still, utensil, implement or apparatus whosoeve r for the purpose of
    manufacturing any intoxicant other than tan; except under the authority and
    subject of the terms and conditions of a licence granted in that behalf:
    Provided that the State Government may, by notification, declare that the
    provisions of this section shall not apply in any area specified in this behalf, to
    14
    the tapping of tan-producing trees, or to the drawing of tan subject to such
    conditions as it may prescribe :
    Provided further that the State Government may, by notification, declare
    that the provisions of this section shall, not apply in such areas as may be
    specified in this behalf to the manufacture of liquor for home consumption,
    subject to such condition as it may prescribe.
  81. Establishment or licensing of distilleries and ware houses.—The
    Excise Commissioner may—
    (a) establish a distillery in which spirit may be manufactured under a
    licence granted under Section 13 on such conditions as the State
    Government may impose;
    (b) discontinue any such distillery;
    (c) licence, on such conditions as the State Government may impose, the
    construction and working of a distillery or brewery;
    (d) establish or licence a warehouse, wherein any intoxicant may be
    deposited and kept without payment of duty, but subject to payment
    of such fee as the State Government may direct; and
    (e) discontinue any such warehouse.
  82. Payment of duty on removal from distillery, brewery or place of
    storage— Without the sanction of the State Government no intoxicant shall be
    removed from any distillery, brewery, warehouse, or other place of storage
    established or licensed under this Act unless the duty (it any) payable under
    Chapter V, has been paid or a bond has been executed for the payment thereof.
  83. Possession of intoxicants generally— (1) The State Government
    may, by notification, prescribe a limit of quantity for the possession of any
    intoxicant:
    Provided that different limits may be prescribed for different qualities of
    the same article.
    (2) No person shall have in his possession any quantity of any i ntoxicant
    in excess of the limit prescribed under sub -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 intoxicant; or
    15
    (b) a pass for the import, export or transport of such intoxicant; or
    (c) a permit granted under this Act,
    (3) Sub-section (2) shall not apply to any foreign liquor—
    (a) which is in the possession of any common carrier or warehouseman
    as such
    (b) [x x xl
    (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 or in any specified area, of my
    intoxicant, either absolutely, or subject to such conditions as it may prescribe.
  84. Licence required for sale of intoxicant.— (1) No intoxicant shall
    be sold except under the authority and subject to the terms and conditions of
    licence granted in that behalf:
    Provided that—
    (a) a person having the right to the tan drawn from any tree may sell
    such tan without a licence to a person licensed to manufacture or sell
    tan under this Act.
    (b) a person under Section 13 to cultivate the hemp plant may sell
    without a licence those portions of the plant from which the
    intoxicating drug is manufactured or produced to any person licensed
    under this Act to deal in the same, or to any officer whom the Excise
    Commissioner may prescribe; and
    (c) nothing in this section shall apply to the sale of any fore ign liquor
    lawfully procured by any person for his private use and sold by him
    or on his behalf or on behalf of his representatives interest upon his
    quitting a station or after his decease.
    (2) On such conditions as the Excise Commissioner may determine, a
    licence for sale under the Excise Law for the time being in force in other States
    or Union territories may be deemed to be licence granted in that behalf under
    this Act.
  85. Power to grant lease of right to manufacture, etc .— (1) The State
    Government may lease to any person, on such conditions and for such period as
    it may think fit, the right—
    16
    (a) of manufacturing, or of supplying by whol esale or of both; or
    (b) of selling by wholesale or by retail; or
    (c) of manufacturing or of supplying by wholesa le, or of both, and
    selling by retail;
    and liquor or intoxicating within any specified area.
    (2) The licensing authority may grant to a lessee under sub -section (1) a
    licence in the terms of his lease; and when 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 approved by such authority.
  86. Lessee’s permission to draw tari.— Where a right of manufacturing
    tan has been leased under Section 18, the State Government may declare that
    the written permission of the lessee to draw tan shall have the same force and
    effect as a licence from the Collector for that purpose.
  87. Manufacture and sale of liquor in Military Cantonments.—
    Within the limits of any Military Cantonment, and within such distance from
    those limits as the Central Government in any case may prescribe, on licence
    for the retail sale of liquor shall be granted except with the knowledge and
    consent of the Commanding Officer.
  88. Duties of licensees with regard to measurement and testing—
    Every person who manufactures or sells any intoxicant under a licence granted
    under this Act shall be bound—
    (a) to supply himself with such measures, weights and instruments as the
    Excise Commissioner may prescribe and to kee p the same in good
    condition on the licensed premises; and
    (b) on the requisition of any Excise Officer duly empowered in that
    behalf at any time to measure, weight or test any intoxicants in his
    possession in such manner as the sai d Excise Officer may require.
  89. Prohibition of employment of male persons under the age of
    twenty one years and of women— No person who is licensed to sell
    intoxicants for consumption on his premises shall, during the hours in which
    such premises are kept open for business, empty, or permit to be employed
    either with or without remuneration, any male person under the age of twenty
    one years of any woman in any part of such premises in which such intoxican t
    is consumed by the public.
    17
  90. Prohibition of sale of liquor intoxicating drug to persons under
    the age of twenty one years— No person who is licensed to sell intoxicants
    shall sell or deliver any liquor or intoxicating drug to any person apparently
    under the age of twenty one years whether of consumption by such person or by
    another person or whether for consumption on or off the premises of such
    vendor.
    23-A. Prohibition of Advertisements relating to liquor— (1) In this
    section, “advertisement‟ includes—
    (a) any notice, circular, label, wrapper or other documents;
    (b) any announcement 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 licensed under the Madhya Pradesh Cinemas (Regulation) Act,
    1952 (No. 17 of 1952) or at any other place of entertainment.
    (2) Whoever prints or publishes or causes to be printed or published in
    any newspaper, book, leaflet, booklet, or any other single or periodical
    publication or otherwise displays or distributes or causes or permits to be
    displayed or distributed any advertisement or other matter commending
    soliciting the use of, or offering or purporting to commending, soliciting the
    use of, or commending any liquor shall be punished for every such offence
    1%‟ith imprisonment which may extend to six months or with fine which may
    extend to two thousand rupees or with both.
    (3) Except as otherwise provided in sub -section (4), nothing in subsection (2) shall apply to—
    (a) catalogues or price -lists to be displayed on liquor vends in Madhya
    Pradesh in accordance with the provisions of this Act or the rules
    made thereunder;
    (b) any advertisement or other matter contained in any newspaper, book,
    leaf-let booklet or other publication printed and published outside
    Madhya Pradesh;
    (c) any advertisements or other matter contained in any newspaper
    printed and published in Madhya Pradesh before such date as the
    State Government may, be 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.
    18
    (4) Notwithstanding anything contained in sub -section (3), the State
    Government may, by notification, prohibit within the State the circulation,
    distribution or sale of any newspaper, book, leaflet, booklet or other
    publication printed and published outside the State which contains any
    advertisement or matter commending soliciting the use of, or offering or
    purporting to commending, soliciting the use of or offering any liquor and
    whoever circulates, distributes or sells such newspaper, book, leaflet, booklet
    or other publication, in contravention of such notification, shall be punished for
    every offence with imprisonment which may extend to six months or with fine
    which may extend to two thousand rupees, or with both.
    (5) When any newspaper, book, leaflet, booklet or other publication
    wherever 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 Government may, by notification, declare every copy of the
    issue of the newspaper and every copy of such book, leaflet, booklet or other
    publication to be forfeited to Government, and thereupon any Excise Officer,
    any officer of the police or revenue department and any other person authorised
    in that behalf by the State Government may seize the same wherever found in
    Madhya Pradesh and any Collector or Judicial Magistrate of the first class or
    second class or other officer authorised by the State Government may by
    warrant authorise any police officer not below the rank of sub -inspector to
    enter upon and search for the same in any premises where any copy of such
    issue or any such book, leaflet, booklet or other publication may be or may be
    reasonably suspected to be.
  91. Closing of shops for the sake of public peace.— (l) The District
    Magistrate, by notice in writing to the licensee, may require, that any shops in
    which any intoxicant is sold shall be closed at such times or for such period as
    he may think necessary for the preservation of the public peace.
    (2) If a riot of unlawful assembly is apprehended or occurs in the
    vicinity of any shop, a Magistrate of any class, who is present, may require
    such shop to be kept closed for such period a s the may think necessary:
    Provided that, when any such riot or unlawful assembly occurs, a
    licensee shall, in the absence of the Magistrate, close his shop without any
    order.
    (3) When any Magistrate issues an order under sub -section (2), the shall
    forthwith inform the Collector of his action and his reasons thereof.
    19
    CHAPTER V
    DUTIES AND FEES
  92. Duty on excisable articles.— An excise duty or a countervailing
    duty, a the case may be, shall, if the State Government so directs, be levied on
    all excisable articles other than medicinal and toilet preparations specified for
    the time being in the Schedule to the Medical 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
    under Section 13; or
    (e) manufactured any distillery established, or any distillery or brewery
    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 und er this Act.
    (2) Duty may be imposed under sub -section (1) at different rates
    according to—
    (i) the place to which any excisable article is to be removed; or
    (ii) the strength and quality of excisa ble article; or
    (iii) the use of excisable article for different purposes; or
    (iv) The value of excisable articles based on principles as may be
    prescribed.
    (3) Notwithstanding anything contained in sub -section (1),—
    (i) duty shall not he imposed there under on any article which has been
    imported into India and was liable, on such importation, to duty
    under the Sea Customs Act, 1878 (VIII of 1878). or the Indian Tariff
    Act 1894 (VIII of 1894) ;
    (ii) [Omitted]
    20
    (4) Nothing 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
  93. Ways of levying such duty.— Subject to such rules regulating the
    time, place and manner as the State Government may prescribe, such duty shall
    he levied ratably on the quantit y of excisable article imported, exported,
    transported, collected or manufactured in or issued from a distillery, brewery or
    warehouse:
    Provided that—
    (1) duty may be levied—
    (a) on intoxication drugs by an acreage rate levied on the cultivation of
    the hemp plant or by a rate charged on the quantity collected;
    (b) on spirit or beer manufactured in any distillery established or any
    distillery or brewery licensed under this Act—
    (i) in accordance with such scale or equivalents calculated 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 directly on the materials used;
    (c) on tan, by a tax on each tree from which the tan is drawn.
    (2) Where payment is made upon the issue of an excisable article for sale
    from a warehouse, it shall be at the rate of duty in force on the date of issue of
    such article from the warehouse,
    (3) Where the rate of duty is enhanced or reduced after payment o f 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 shall be 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 he, by or to the holder of a
    licence, with whom such duty paint excisable article is in stock at the material
    time.
  94. Payment for grant of leases.— (1) Instead of or in addition to any
    duty leviable under this Chapter, the State Government may accept payment of
    a sum in consideration of the grant of any lease under Section 18.
    21
    (2) Nothing contained in sub -section (1) shall be construed to preclude
    the State Government from enhancing or reducing 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
    enhancement or reduction from a date not earlier than the commencement of the
    financial year.
    27-A. Savings for duties being levied at commencement of the
    Constitution— (1) Until provision to the contrary is made by Parliament, the
    State Government may continue to levy any duty of which this section applies
    which it was lawfully levying immediately before the commencement of the
    Constitution under this Chapter as then in force.
    (2) The duties to which this section applies are—
    (a) any duty on intoxicants which are not excisable art icles within the
    meaning of this Act;
    (b) any duty on an excisable article produced outsid e India and imported
    into the State whether across a customs frontier as defined by t he
    Central Government or not;
    Omitted
    (3) Nothing in this section shall authorise the levy by the State
    Government of any duty which, as between goods ma nufactured or produced in
    the State, and similar goods not so manufactured or produced discriminates in
    favour of the former, or which, in the case of goods manufac tured or produced
    outside the State, discriminates between goods manufactured or produced in
    one locality and similar goods manufactured or produced in another locality.
    22
    CHAPTER VI
    LICENCES, PERMITS AND PASSES
  95. Form and conditions of licence etc .— (i) Every permit or pass
    issued or licence granted under this Act shall be issued or granted on payment
    of such fees, for such period, subject to such restrictions and conditions and
    shall be in such form and contain such particulars as may be prescribed.
    (2) The conditions prescribed under sub-section (1) may require, inter
    alia, the licensee to lift for sale, the minimum quantity of country spirit or
    Indian-made liquor, fixed for his shop and to pay the penalty at the prescribed
    rate on the quantity of liquor short lifted.
    (3) Penalty at the prescribed rate on infraction or infringement of any
    conditions laid down in sub-section (1) of specifically enumerated in sub –
    section (2) shall be leviable on and recoverable from the licensee.
    28-A. Payment of supervision charges.— The State Government may by
    general or special order in writing direct the manufacture, import, export,
    transport, storage, sale, purchase, use, collection or cultivation of any
    intoxicant, denatured spirituous preparations or hemp shall be under the
    supervision of such Excise staff as the Excise Commissioner may deem proper
    to appoint in this behalf and that the person manufacturing, importing,
    exporting, transporting, storing, selling, purchasing, using, collecting 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.
  96. Power to take security from licensee.— Any authority granting a
    licence under this ct may require the licensee to execute a counterpart
    agreement in conformity with the tenure of his licence and to give such securi ty
    for the performance of such agreement, or to make such deposit or to provide
    both as such authority may think fit.
  97. Technical defects, irregularities and omissions— (1) No licence
    granted under this Act shall be deemed to be invalid by reasons merely on any
    technical defect, irregularity or omission in the licence or in any proceedings
    taken prior to the grant1 thereof.
    (2) The decision of the Excise Commissioner as to what is a technical
    defect, irregularity or omission shall be final.
    23
  98. Power to canncel or suspend licence, etc.— (l) Subject to such
    restrictions as the State Government may prescribe, the authority granting any
    licence, permit or pass under this Act may canncel or suspend it—
    (a) if any duty or fee payable by the holder thereof he not duty paid; or
    (b) in the event of any breach by the holder thereof or by an‟ of his
    servants, or by any one action 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 one action 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 (11 of 1930, or under the Indian Merchandise Marks Act,
    1889 (1V of 1889), or under any section which has been introduced
    into the Indian Penal Code (XLV of 1860), Section 3 of that Act; or
    (d) if the holder thereof is convicted of any cognizable and non -bailable
    offence; or
    (e) if the holder thereof is punished fur any‟ offence referred to in clause
    (8) of Section 167 of the Sea Customs Act, 1878 (Viii of 1878); or
    (f) where a licence, permit or pass been granted 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-A) Before making an order cancelling or suspending a licence permit
    or pass under sub-section (1), the authority aforesaid shall record in writing the
    reasons for the proposed action, furnish to the holder thereof a brief statement
    of the same and afford him a reasonable opportunity of being heard.
    (2) Where a licence, permit or pass held by any person is cancelled under
    clause (a), clause (b), clause (c) or clause (e) of sub -section (1), the authority
    aforesaid may cancel any other licence, permit or pass granted to such person
    under this Act or under any other law for t he time being in force relating to
    excise revenue, or under the Opium Act, 1878 (1 of 1878).
    (3) The holder of a licence, permit or pass shall not be entitled to any
    compensation for its cancellation or suspension nor to the refund of any fee
    paid or deposit made in respect thereof.
    24
    (4) Where a licence is cancelled or suspended under clause (a), clause
    (b), clause (c) or clause (e) of sub -section (1),—
    (a) the fee payable for the balance of the period for which such licence
    would have been current but for such cancellation or suspension, may
    be recovered from the ex-licensee as excise -revenue;
    (b) the Collector may take the grant under management or resell it at the
    risk and loss of the ex-licensee, but an‟ profit realised by such
    management or resale which is not is excess of the amount recovered
    under clause (a) for such period shall be paid to the ex -licensee.
  99. Power to withdraw licences.— Whenever the authority which
    granted any licence under this Act considers that such licence should be
    withdrawn for any cause other than those specified in Section 31, if 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 days‟ notice in writing of its intention so
    to do; or
    (b) forthwith without notice.
    (2) If any licence be withdrawn under clause (h) of sub -section (1), the
    aforesaid, authority shall, in addition to remitting such sum as a aforesaid, pay
    to the licensee such further sum (if any) by way of compensation as 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 Government.
  100. Surrender of licences.— (i) Any holder 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 by 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 which it would have been current put 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) shall not apply in the case of any licence granted
    under Section 18.
    25
    Explanation.— The words “holders of licence”, as used in this section
    include a person whose tender or bid for a licence has been accepted, although
    he may not actually have received the licence.
    33-A. Omitted.
    CHAPTER VII
    OFFENCES AND PENALTY
    34 Penalty for unlawful manufacture, transport, possession, sale
    etc.— (i) Whoever, in contravention of any provision of this Act, or of any
    rule, notification or order made or issued thereunder, or of any condition of a
    licence, permit or pass granted under this Act,—
    (a) manufactures, transports, imports, exports. colle cts of possesses any
    intoxicant;
    (b) save in the cases provided for in Section 38, sell any intoxicant; of
    (c) cultivates bhang; or
    (d) taps any toddy production tree/or draws toddy therefrom; or
    (e) constructs, or works any distillery brewery or vintn ery; or
    (f) uses, keeps or has in his possession any material, still utensil,
    implement or apparatus, whatsoever for the purpose of
    manufacturing any intoxicant other than toddy; or
    (g) removes any intoxicant from any distillery, brewery, vintnery or
    warehouse licensed, established or contained, under this Act;
    (h) Bottles any liquor;
    shall subject to the provisions of sub -section (2), be punishable for every such
    offence with imprisonment for a term which may extend to one year and fine
    which shall not be less than five hundred rupees but which may extend to five
    thousand rupees:
    Provided that when any person is convicted under this Section of any
    offence for a second or subsequent time he shall be punishable for every such
    offence with imprisonment for a term which shall not be less than two months
    26
    but which may extend to twenty four months and fine which shall not be less
    than two thousand rupees but which may extend to ten thousand rupees.
    (2) Notwithstanding anything contained in sub -section (1), if a person is
    convicted for an offence covered by clause (a) or clause (b) of sub -section (1)
    and the quantit1 of the intoxicant being liquor found at the time or in the
    course of detection of the offence exceeds fifty bulk liter, he shall be
    punishable with imprisonment for a term which shall not be less than one year
    hut which may extend to three years and with fine which shall not be less than
    twenty five thousand rupees but may extend to one lac rupees:
    Provided that when any person is convicted under t his section for an
    offence for second or subsequent time, he shall be punishable for every such
    offence with imprisonment for a term which shall not be less than two years but
    which may extend to five years and with fine which shall not be less than fifty
    thousand rupees but may extend to two lac rupees.
    (3) When an offence covered by clause (a) or clause (b) of sub -section
    (1) if committed and the quantity of liquor found at the time or in the course of
    detection of such offence exceeds fifty bulk litres, all intoxicants, articles
    implements, utensils, materials, conveyance etc. in respect of or by means of
    which the offence is committed, shall he liable to be seized and confiscated. If
    such an offence is committed by or on behalf of a person who holds a l icence
    under the Act for manufacturing or stocking or storing liquor for sale on which
    duty at the prescribed rate has not been paid then notwithstanding anything
    contained in Section 31 the licence granted to thin shall be cancelled in case he
    is convicted for the offence as aforesaid.
    (4) The seizure or confiscation of the intoxicants, articles, implements,
    utensils, materials and conveyance and the cancellation of licence as provided
    under sub-section (2) above shall be in addition and without prejudice to any
    other action that may be taken under any provisions of t he Act or rules made
    thereunder.
    35 Penalty for altering or attempting to alter any 2[denatured spirit
    or denatured spirituous preparation.—Whoever—
    (a) alters or attempts to alter any denatured spirit or denatured spirituous
    preparation with the intention that such spirit may be used for human
    consumption, whether as a beverage or internally as a medicine, or in
    any other 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 alteration or attempt has been made
    with the intention specified in clause (a), shall be punishable with
    27
    imprisonment for a term which shall 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 hut which may extend to four thousand
    rupees; or
    (c) mixes denatured spirit or such altered denatured spirit or denatured
    spirituous preparation with potable spirit; shall be punishable with
    imprisonment for a term which shall 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 offence he shall be punishable for such offence
    with imprisonment for a term which shall not be less than six months hut which
    may extend to six years and with fine which s hall not be less than one thousand
    five hundred rupees but which may extend to six thousand rupees.
    Explanation.— In this section “denatured spirituous preparation” means
    any preparation made with denatured spirit and includes liquors, french polish,
    varnish and thinners prepared out of such spirituous preparation.
  101. Penalty for illegal possession.— Whoever, without lawful authority,
    has in his possession any quantity of any intoxicant knowing the same to have
    been unlawfully imported, transported, manuf actured, cultivated or collected
    knowing the prescribed duty not to have been paid thereon, shall be punishable
    with imprisonment for a term which may extend to six months or with fine
    which may extend to one thousand rupees, or with both.
    36A. Penalty for opening, keeping or using any place as a common
    drinking house or for having care, management or control of, or for
    assisting in conducting, business of any such place.—Whoever in
    contravention of this Act, or of any rule, notification or order made, iss ued or
    given thereunder, or of any licence permit or pass granted under this Act.—
    (a) opens, keeps or use any place as a common drinking -house; or
    (b) has the care, management or control of, or in any manner assists in
    conducting the business of any pla ce opened, kept or used as common
    drinking house;
    shall be punishable 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 thousand rupees, or with both.
    28
    36-B. Penalty for being drunk or for purpose of drinking in a
    common drinking-house—Whoever, in contravention of this Act or rule or
    notification or any order made, issued or given thereunder, or of any licence,
    permit or pass granted under this Act, is found dr unk or drinking is a common
    drinking house or is found there present for the purpose of drinking shall he
    punishable with fine which may extend to one thousand rupees and any person
    found in a common drinking-house during any drinking therein shall be
    presumed until the contrary is proved, to have been there for the purpose of
    drinking.
    36-C. Penalty for permitting a place to be used for the commission by
    other person of any offence punishable under Section 34, Section 35,
    Section 36 or Section 36-A—Whoever, being the owner or occupier or having
    the use or care or management or control of any place, knowingly permits it to
    be used for the commission by any other person of any offence punishable
    under Section 34, Section 35, Section 36 or Section 36 -A shall be punishable
    with imprisonment for a t erm which may extend to one year or with fine which
    shall not he less than two hundred rupees but which may extend to two
    thousand rupees or with both.
    36-D. Execution of bond to abstain from commission of offences
    punishable under Section 34 or Section 36.— (1) Whenever any person is
    convicted of an offence punishable under Section 34 or Section 36, and the
    Magistrate convicting him is of opinion that it is necessary to require such
    person to execute a bond to abstain from the commission of offences punishable
    under those sections; the Magistrate may, at the time of passing sentence on
    such person, order him to execute a bond for a sum proportionate to his means,
    with or without sureties, to abstain from the commission of such offences
    during such period, not exceeding three years, as he may direct.
    Form of bond and applications of the provisions of the Code of
    Criminal Procedure to all matters connected with such bond.— (2) The bond
    shall be in the form contained in the Second Schedule and the provisions of the
    Code of Criminal Procedure 1898 (V of 1898) shall in so far as they are
    applicable, apply to all matters connected with such bond as if it were a bond to
    keep the place ordered to be executed under Section 106 o f that Code.
    Circumstances in which bond shall be void.— (3) If the conviction is
    set aside on appeal or otherwise, the bond so executed shall become void.
    Power of Appellate Court or the High Court to make order.— (4) An
    order under this section may also be made by an Appellate Court, or by the
    High Court when exercising its powers of revision.
    29
    36-E. Magistrate to require a person to show cause why he should not
    be ordered to execute a bond for good behaviour.— (1) Whenever a
    Magistrate of the first cla ss specially empowered in this behalf by the State
    Government receives information that any person within the local limits of his
    jurisdiction habitually commits, or attempts to commit, or abets the commission
    of an offence punishable under Section 34 or Section 36, such Magistrate may
    require such person to show cause why he should not be ordered to execute a
    bond, with sureties, for his good behaviour for such period, not exceeding three
    years, as the Magistrate may direct.
    Application of provision of the Code of Criminal Procedure to
    proceeding under sub-section (1).— (2) The provisions of the Code of
    Criminal Procedure, 1898 (V of 1898), shall, in so far so they are applicable,
    apply to any proceedings under sub -section (1) as if the bond referred to therein
    were a bond required to he executed under Section 110 of that Code.
  102. Penalty for offence not otherwise provided for— Whoever, is
    guilty of any act or intentional omission in contravention of any of the
    provisions of this Act or of any rule, notifi cation or order made, issued or
    given thereunder and not otherwise provided for in this Act, shall be punishable
    with imprisonment for a term which may extend to six months or with fine
    which may extend to one thousand rupees, or with both.
  103. Penalty for certain unlawful acts of licensed vendors.— (1) A
    licensed vendor or any person in his employ and acting on his behalf who -.—
    (a) sells any intoxicant to a person who is drunk or intoxicated; or
    (b) sells or gives any intoxicant to any person in contrave ntion of
    Section 23; or
    (c) in contravention of Section 22 employs or permits to be employed on
    any part of his licensed premises referred to in that section any male
    person or woman; or
    (d) permits drunkenness, intoxication, disorderly conduct, dancing,
    singing, playing of music or gaming on the licensed premises of such
    vendor; or
    (e) permits persons whom he knows or has reason to believe to have been
    convicted of any non-bailable offence, or who are prostitutes, to
    resort to or assemble on the licensed premises of such vendor whether
    for the purposes of crime or prostitution or not;
    shall be punishable with fine which shall not be less than one hundred rupees
    but which may extend to two thousand rupees.
    30
    (2) Where any licensed vendor, or any person in his employ and acting
    on his behalf, is charged with permitting 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 employed by him took all reasonable steps for preventing d runkenness
    on such premises.
    38-A. Penalty on licensed manufacturer or vendor of intoxicants for
    mixing or permitting to be mixed with such articles any noxious drug or
    any foreign ingredient or any diluting or colouring substance.— If a
    licensed manufacturer or licensed vendor or any person in his employ and
    acting on his behalf, mixes or permits to be mixed, with any intoxicant
    manufactured, sold or kept or exposed for sale by him, any noxious drug, or any
    foreign ingredient in the licence, or has in possession any intoxicant in respect
    of which such admixture has been made, he shall be punishable with
    imprisonment 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 extend to two thousand rupees or with both.
  104. Penalty for misconduct by licensees, etc.— A holder of a licence,
    permit or pass granted under this Act or any person in the employ of such
    holder and acting on his behalf, who intentionally—
    (a) fails to produce such licence, permit or pa ss on the demand of any
    Excise officer or of any other officer duly empowered to make such
    demand; or
    (b) save in a case provided for by Section 34, contr avenes any rule made
    under Section 62; or
    (c) does any act in breach of any of the conditions of the licence, permit
    or pass not otherwise provided for in this Act,
    shall be punishable in case (a) with fine wh ich may extend to four hundred
    rupees, and in case (b) or (c) with fine which may ext end to ten thousand
    rupees.
  105. Penalty for allowing consumption in chemist’s shop, etc.— (i) A
    chemist, druggist, apothecary or keeper of a dispensary who allows any
    intoxicant, which has not been bona fide medicate d for medicinal purposes, to
    be consumed on his business premises by any person not employed in his
    business shall be punishable with imprisonment for a term which 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 with both.
    31
    (2) Any person not employed as aforesaid who consumes any such
    intoxicant on such premises shall be punishable with fine which may ex tend to
    five hundred rupees.
    40-A. Punishment for obstruction to, ass ault on officer etc.—Whoever
    assaults or obstructs—
    (a) any excise officer or person exercising powers under this Act, or
    (b) any informant or other person helping any such officer or person
    while exercising powers under this Act,
    shall be punished with imprisonment which may extend to two years or with
    fine which may extend to two thousand rupees or with both.
  106. Manufacture, sale or possession by one person on account of
    another.— (1) Where any intoxicant has been manufactured or sold or is
    possessed by any person on account of any other person1 and such other person
    knows or has reason to believe that such 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 sub-section (1) shall absolve any person who
    manufactures, sells or has possession of an intoxicant on account of another
    person from liability to any punishment under t his‟ Act, for the unlawful
    manufacture, sale or possession of such intoxicant.
  107. Attempts to commit, and abatement of offences.— Whoever
    attempts to commit or abets any offence punishable under this Act, shall be
    liable to the punishment provided for such offence.
  108. Presumption as to commission of offences in certain cases.— In
    prosecutions under Section 34, Section 35 and Section 36 it shall be presumed,
    until the contrary is proved, that the accused person has committed an offence
    punishable under that section in respect of—
    (a) any intoxicant, or
    (b) any still, utensil, implement or apparatus whatsoever for the
    manufacture of ay intoxicant other than tan, or
    (c) any materials which have undergone any process towards the
    manufacture of an intoxicant, or from which an intoxicant has been
    manufactured,
    32
    for the possession of which he is unable to account for satisfactorily.
  109. Criminal liability of licensee for acts of servants.— Where any
    offence under Section 34, Section 35, Section 36, Section 3 6-A, Section 38,
    Section 38-A 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
    Act such holder shall also be punishable as if he had himself committed the
    same, unless he establishes that all due and reasonable precaution were
    exercised by 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:
  110. Enhanced punishment after previous conviction.— lf any person
    after having been previously convicted of an offence punishable under Section
    34, Section 35, Section 36, Section 36 -A, Section 36-B, Section 36-C or
    Section 40 or under the corresponding provisions in any‟ enactment repealed by
    this Act, subsequently commits and is convicted of an offence punishable under
    any of those sections he shall he liable to twice the punishment which might be
    imposed on a first conviction under this Act:
    Provided that nothing in this section shall prevent any offence which
    might otherwise have been tried summarily under Chapter XXI of the Code of
    Criminal Procedure, 1973 (No. 2 of 1974), from being so tried.
  111. Liability of certain things to confiscation.— (1) Whenever an
    offence has been committed which is punishable under this Act, the intoxicant,
    materials, still, utensils, implements or apparatus in respect of or by means of
    which such offence has been committed, and the receptacles, packages and
    coverings in which any such intoxicant materials, still, utensils, implements or
    apparatus 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 be liable to confiscation.1
    (2) Any intoxicant lawfully imported, transported, manufactured, held in
    possession or sold alongwith, or in addition to any intoxicant liable to
    confiscation under sub-section (1), and the receptacles, packages 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.
    33
  112. Order of confiscation.— (1) Where in any case tried by him the
    Magistrate, decides that anything is liable to confiscation under Section 46, he
    shall order confiscation of the same :
    Provided that where any intimation under clause (a) of sub -section (3) of
    Section 47-A has beer received by the Magistrate, he shall not pass any order in
    regard to confiscation as aforesaid until the proceedings pending bef ore the
    Collector under Section 47-A in respect of thing as aforesaid have been
    disposed of, and if the Collector has ordered confiscation of the same under
    sub-section (2) of Section 47-A, the Magistrate shall not pass any order in this
    regard.
    (2) When an offence under this Act has been committed, but the offender
    is not known or cannot be found, the case shall be inquired into and determined
    by the Collector, who may order confiscation :
    Provided that no such order shall he made until the expiration 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 produce in support of his claim:
    Provided further that if the thing in question is liable to speedy and
    natural decay, or if the Collector is of opinion that the 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.
    47-A. Confiscation of seized intoxicants, articles, implements,
    utensils, materials, conveyance etc.— (1) Whenever any offence covered by
    clause (a) of (b) of sub-section (1) of Section 34 is committed and the quan tity
    of liquor found at the time or in the course of detection of offence exceeds fifty
    bulk litres, every office, empowered under Section 52, while seizing any
    intoxicants, articles, implements, utensils, materials, conveyance etc. under
    sub-section (2) of Section 34 or Section 52 of the Act, shall place on the
    property seized a mark indicating that the same has been so seized and shall
    without undue delay either produce the seized property before the officer not
    below the rank of District Excise Officer authorised by the State Government
    by a notification in this behalf (hereinafter referred to as the Authorised
    Officer), or where having regard to its quantity or bulk or any other genuine
    difficulty it is not ex-pedient to do so, make a report containing a ll the details
    about the seizure to him.
    (2) When the Collector, upon production before him of intoxicants,
    articles, implements, utensils, materials, conveyance etc. or on receipt of a
    report about such seizure as the case may be, is satisfied that an offence
    34
    covered by clause (a) or clause (b) of sub -section (1) of Section 34 has been
    committed and where the quantity of liquor found at the time or in the course of
    detection of such offence exceeds fifty bulk litres he may, on the ground to be
    recorded in writing, order the confiscation of the intoxicants, articles,
    implements, utensils, materials, conveyance etc. so seized. He may, during the
    pendency of the proceedings for such confiscation also pass an order of interim
    nature for the custody, disposal e tc. of the confiscated intoxicants, articles,
    implements, utensils, materials, conveyance etc. as may appear to him to be
    necessary in the circumstances of the case.
    (3) No order under sub-section (2) shall be made unless the Collector
    has—
    (a) sent an intimation in a form prescribed by the Excise Commissioner
    about initiation of proceedings for confiscation of seized intoxicants,
    articles, implements, utensils, materials, conveyance, etc. to the
    Court having jurisdiction to try the offence on account of which the
    seizure has been made;
    (b) issued a notice in writing to the person from whom such intoxicants,
    articles, implements, utensils, materials, conveyance, etc. have been
    seized and to any person staking claim to and to any other person who
    may appear before the Collector to have an interest in it;
    (c) afforded an opportunity to the persons referred to in clause (b) above
    of making a representation against proposed confiscation;
    (d) given to the officer effecting the seizure under sub -section (1) and to
    the person or persons who have been noticed under clause (b) a
    hearing.
    47-B. Appeal against the order of confiscation.— (l) Any person
    aggrieved by an order of confiscation passed under sub -section (2) of Section
    47-A may, within thirty days of such order prefer an appeal to the Collector
    concerned or to any other officer authorised by the State Government by
    notification (hereinafter referred to as the Appellate Authority). Such appeal
    memorandum shall be accompanied by a certified copy of the order appealed
    against.
    (2) The Appellate. Authority on presentation of such memorandum of
    appeal, issue a notice to the appellant and to any other person who is likely to
    be adversely affected by the order that may be passed in appeal.
    (3) The Appellate Authority after hearing the parties to the appeal, shall
    pass an order confirming, reversing or modifying the order of confiscation
    appealed against:
    35
    Provided that he may pass such order of interim nature for custody,
    disposal etc. or the confiscated articles during the pendency of appeal, as may
    appear to him just or proper in the circumstances of the case but he shall have
    no power to stay the order of confiscation appealed against du ring the pendency
    of appeal.
    47-C Revision before the Court of sessions ag ainst the order of
    Appellate Authority.— (1) Any party to appeal aggrieved by the final order by
    the Appellate Authority under sub -section (3) of Section 47-B may, within 30
    days of such order submit a petition or revision solely on the ground of
    illegality of such order to the Court of sessions within the sessions division.
    (2) The Court of sessions may, if it finds any illegality in the order of
    the Appellate Authority, confirm, reverse or modify the order passed by the
    Appellate Authority:
    Provided that the Court of session shall have no powers to stay the order
    of confiscation of the order passed by the Appellate Authority during pendency
    of the petition for revisions before it.
    47-D. Bar of jurisdiction of the Court under certain circumstances.—
    Notwithstanding anything to the contrary contained in the Act, or any other law
    for the time being in force, the Court having jurisdiction to try offences
    covered by clause (a) or (b) of sub -section (1) of Section 34 on account of
    which such seizure has been made, shall not make any order about the disposal,
    custody etc. of the intoxicants, articles, implements, utensils, materials,
    conveyance etc. seized after it has received from the Collector an intimation
    under clause (a) of sub-section (3) Section 47-A about the initiation of the
    proceedings for confiscation of seized property.
  113. Power of compound offences and impose penalty .— (1) The Excise
    Commissioner or the Collector may :-
    (a) accept from any person whose licence, permit or pass is liable to be
    cancelled or suspended under clauses (a) or (b) of Section 3L or who
    is reasonably believed to have committed an offence under Section
    37, Section 38, Section 38-A (Except cases involving admixture of an
    intoxicant with any noxious drugs) or Section 39, a sum of money not
    exceeding ten thousand rupees in lieu of such cancellation or
    suspension or by way of composition 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 confisc ation of articles
    which are seized; and
    36
    (b) in any case in which any property has been seized as liable to
    confiscation under this Act, may at any time before an order of
    confiscation has been passed by a judicial Magistrate, release the
    same, on payment of the value thereof as estimated by the Excise
    Commissioner or the Collector.
    (2) On the payment of such sum of money, or such value or both, as the
    case may be, to the „[Excise Commissioner or Collector, the accused person, if
    in custody shall be discha rged, the property seized (if any) shall be released,
    and no further proceeding shall be taken aga inst such person or property.
    48-A. Special provision for the imposition of penalty by the Excise
    Commissioner or Collector.— Notwithstanding the limit of pe nalty of Rupees
    ten thousand prescribed under sub -section (1) of Section 48, the Excise
    Commissioner or Collector in the event of any breach of contravention of the
    rules or conditions of licence, may impose penalty to the extent provided in
    such rules or conditions of licence under the provisions of this Act.
  114. Penalty on officers making vexatious search, seizure, detention or
    arrest.— Any Excise Officer or Officer of the Police, Land Revenue
    Department or any other person duly empowered under Section 52 , who
    vexatiously and unnecessarily—
    (a) enters or searches or causes to be entered or searched any place under
    colour of exercising any power conferred by this Act, or
    (b) seizes the movable property of any person on the pretence of seizing
    or searching for any article liable to confiscation under this Act, or
    (c) detains, searches or arrests any person,
    shall be punishable with imprisonment for a term which may extend to three
    months, or with fine which may extend to five hundred rupees, or with both.
    37
    CHAPTER VII-A
    PENALTY FOR OFFENCES AGAINST LIFE
    49-A. Penalty for import etc. of liquor unfit for human consumption
    or for altering or attempting to alter denatured spirituous preparation.—
    (1) Whoever—
    (a) import, exports, transports, manufactur es, collects, possesses, bottles
    or sells any liquor; or
    (b) alters or attempts to alter any denatured spirit or denatured spirituous
    preparation with the intention that such spirit or denatured spirituous
    preparation may be used for human consumption, wh ether as a
    beverage or internally as a medicine, or in any other form or by any
    method whatsoever; or
    (c) has in his possession any spirit or denatured spirituous preparation,
    in respect of which he intentionally or knowingly allows or
    knowingly suffers any person to alter or attempt to alter, in either
    case with the intention specified in clause (b); any spirit into
    denatured spirit or into a denatured spirituous preparation; or
    (d) mixes denatured spirit or such altered denatured spirit or denatured
    spirituous preparation with potable spirit, and such liquor, denatured
    spirit, denatured spirituous preparation, spirit or altered denatured
    spirit as the case any be, is found unfit for human consumption or
    causes injury to or death of human being,—
    shall be punishable—
    where such liquor, denatured spirit, denatured spirituous
    preparation, spirit, or altered denatured spirit, as the case may be—
    (i) if found unfit for human
    consumptionto imprisonment which shall not be less than
    two months, but may extend to two years and
    shall also be liable to fine;
    (ii) causes injury to human
    beingto imprisonment which shall not be less than
    four months but may extend to four years and
    shall also be liable to fine.
    (iii) causes death of a human
    beingto imprisonment which shall not be less than
    two years but may extend to ten years and
    shall also be liable to fine.
    38
    (2) When any person is convicted under this section for a second or
    subsequent offence, he shall be punished in relation to circumstances—
    (a) Under clause (i) of subsection (2)
    with imprisonment which shall not be less
    than six months but which may extend to four
    years and shall also be liable to fine;
    (ii) Under clause (ii) of subsection (2)
    with imprisonment which shall not be less
    than one year but may extend to six years,
    and shall also be liable to fine;
    (iii) Under clause (iii) of subsection (1)
    to imprisonment for life or imprisonment
    which shall not be less than five years but
    extend to ten years, and shall also be liable
    to fine.
    49-B. Omitted
    39
    CHAPTER VIII
    DETENTION, INVESTIGATION AND TRIAL OF OFFENCES
  115. Land-holders and others to give information—Whenever any
    intoxicant is manufactured or collected, or any hemp plant is cultivated on any
    land in contravention of this Act—
    (a) any owner or occupier of such land and any agent of an y such owner
    or occupier; and
    (b) all village-headmen, village-accountants, village-watchmen, and all
    officers employed in the collection 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, be hound to give notice of the fact
    to a Magistrate or to an officer of the Excis e, Police of Land Revenue
    Department, as soon as the fact comes to their knowledge.
  116. Power to enter and inspect places of manufacture and sale.—The
    Excise Commissioner, or a Collector or any Excise Officer not below the rank
    as the State Government may by notification prescribe, or any police officer
    duly empowered in that behalf, may,—
    (a) enter and inspect at any time by day or by night, any place in which
    any licensed manufacturer manufactures or stores any intoxicant; and
    (b) enter and inspect, at any time within the house during which sale is
    permitted and at any other time during whic h the same be open, any
    place in which any intoxicant is kept for side by any person holding a
    licence under this Act; and.
    (c) examine accounts and registers, and examine, test, measure or weigh
    any materials, stills, utensils, implements, apparatus or i ntoxicant
    found in such place.
  117. Power to arrest without warrant to seize article liable to
    confiscation and to make searches.— (l) Any Excise Officer, or any Police
    Officer not below such rank as the State Government may, by notification,
    prescribe, or single officer or class of officers of the Revenue Department duly
    empowered in this behalf by notification of the State Government subject to
    such restrictions as the State Government may prescribe, and any other person
    duly empowered by notification by the State Government in this behalf,—
    40
    (a) may arrest without warrant any person found committing an offence
    punishable under Section 23-A, 34, 35, 36, 36-A, 36-B, 36-C, 37, 38-
    A, 40 or 49-A; and
    (b) shall seize and detain airy intoxicant or other article s which he has
    reason to believe to be liable to confiscation under this Act or any
    other law for the time being in force relating to exercise revenue; and
    (c) may detain and search any person upon whom, any vessel, craft,
    vehicle, animal, package, recept acle, or covering in or upon which 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 tinder this Act, and on demand of such officer refuses to give his
    name and residence or gives a name and residence which such officer has
    reason to believe to be false, he may be arrested by such officer in order that
    his name and residence may be ascertained.
  118. Power of Magistrate to issue a warrant.— If a Magistrate, upon
    information and after such inquiry (if any) as he thinks necessary, has reason to
    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 likely to he, committed, he may issue a
    warrant—
    (a) for the search of any place in which he has reason to believe that any
    intoxicant still, utensil, implement, apparatus or materials which are
    used for the commission of such offence or in respect of which such
    offence has been, is being or is likely to be, committed, are kept or
    concealed; and
    (b) for the arrest of any person whom he has reason to believe to have
    been, to be, or to be likely to be engaged in the commission of any
    such offence.
  119. Power to search without a warrant.—Whenever any Excise Officer
    not below such rank as the State Government may, by notification, prescribe,
    has reason to 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 likely to be committed, and
    that a search warrant cannot be obtained without affording the offender an
    opportunity of escape or of concealing evid ence of the offence he may after
    recording the grounds of his belief.—
    41
    (a) at any time, by day or night enter and search any place and seize
    anything found thereine which he has reason to believe to be liable to
    confiscation under this Act; and
    (b) detain and search and, if he thinks proper, arrest any person found in
    such place whom he has reason to believe to be guilty of such offence
    as aforesaid.
    54-A. Arrest without warrant for obstruction or assault.— Any Excise
    Officer, not below such rank as the State Government may by notification
    specify, may arrest without warrant any person who obstructs or assaults 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 Office r as the case may be.
  120. Power of Excise Officers in matters of investigation.— (l) Any
    Excise Officer not below such rank and within such s pecified area, as the State
    Government may, by notification, prescribe, may, as regards offence under
    Section 34, Section 35, Section 36, Section 36 -A, Section 38-A, Section 39,
    Section 40 and Section 40-A exercise the power conferred on an officer-incharge of a police station by the provision of Chapter XII of the Code of
    Criminal Procedure, 1973 (No. 2 of 1974):
    Provided that any such powers shall be subject to such restrictions and
    modifications (if any) as the State Government may by rule prescribe.
    (2) For the purposes of Section 156 of the said Code the area in regard to
    which an Excise Officer is empowered under sub -section (1) shall be deemed to
    be a police station, and such officer shall be deemed to be the officer in charge
    to the station.
    (3) Any such officer, specially empowered in that behalf by the State
    Government, may without reference to a Magistrate and for reasons to be
    recorded by him in writing, stop further proceedings against any person
    concerned or supposed to be concerned in any o ffice against this Act, which he
    has investigated or which may have been reported to him.
  121. Report by investigating officer.— If on an investigation by an
    Excise Officer empowered 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 proceeds under sub -section (3) of Section 55, of
    shall submit a report which shall of the purposes of Section 190 of the Code of
    Criminal Procedure, 1973 (No. 2 of 197 4), be deemed to be a police report to a
    42
    Judicial Magistrate having jurisdiction to inquire into or try the case and
    empowered to take cognizance of offences on police reports.
  122. Report by Excise Officer.— Where any Excise Officer below the
    rank or Collector makes any arrest, seizure or search under this Act, he shall,
    within twenty four hours thereafter, make a hill report of all the particulars of
    the arrest, seizure or search to his immediate official superior, and shall, unless
    bail be accepted under Section 59, take or send the person arrested, or the thing
    seized, with all convenient dispatch, to a Judicial Magistr ate for trial or
    adjudication.
    57-A. Police to take charge of articles seized.— An officer in charge of
    a police station shall take charge of and keep in safe custody pending the orders
    of a Magistrate or an Excise Officer, all articles seized under this Act which
    may be delivered to him, and shall allow any Excise Officer who may
    accompany such articles to the police station, or who may he deputed for the
    purpose by his superior officer, to affix his seal to such articles 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.
  123. Arrests, searches etc., how to be made.— Save as in this Act
    otherwise expressly provided the provisions of the Code of Criminal Procedure,
    1973 (No. 2 of 1974) relating to arrest, detentions in custody, searches,
    summons, warrants of arrests, search warrants, the production of pe rsons
    arrested, and the disposal of things seized, shall apply, as far as may be, to all
    action taken in these respects under this Act.
  124. Security for appearance in cas e of arrests without warrant.— (1)
    All offences except those specified in Section 59 -A punishable under this Act
    shall be bailable within the meaning of the Code of Criminal Procedure, 1973
    (No. 2 of 1974).
    (2) When a person is arrested under this Act otherwise than on warrant
    by a person or officer who has no authority to release arrested persons on bail,
    he shall be produced before or forwarded to—
    (a) the nearest Excise Officer who has authority to release arrested
    persons on bail, or
    (b) the nearest officer-in-charge of a police station,
    whoever is nearer.
    (3) Whenever any person arrested under this Act, other wise than on a
    warrant, is prepared to give bail, and is arrested by, or produced in accordance
    with sub-section (2), before an officer who has authority to release arrested
    43
    persons on bail, he shall be released upon bail, or a t the discretion of the
    officer releasing him, on his own bond.
    (4) The provisions of Sections 441 of 444 and 446 and 449 of the Code
    of Criminal Procedure, 1973 (No. 2 of 1974), shall apply so far as may be, in
    every case in which bail is accepted or a b ond taken under this section.
    59-A. Certain offence under the Act to be non-bailable.—
    Notwithstanding anything contained in the Code of Criminal Procedure, 1973
    (No. 2 of 1974) or Section 59 of the Act,—
    (i) no application for an anticipatory bail shall he entertained by any
    Court in respect of a person accused of an offence punishable under
    Section 49-A or in respect of a person not being a person holding a
    licence under the Act or rules made thereunder who is accused of an
    offence covered by clause (a) or clause (b) of sub-section (1) of
    Section 34 with quantity of liquor found at the time or in the course
    of detection of such offence exceeding fifty hulk litres.
    (ii) a person, accused of an offence punishable under Section 49 -A or a
    person not being a person holding a licence under the Act or rules
    made thereunder who is accused of an offence covered by clause (a)
    or clause (b) of sub-section (1) of Section 34 with quantity of liquor
    found at the time or in the course of detection of such offence
    exceeding fifty bulk litres shall not be released on bail or on his own
    bond unless the Public Prosecutor has been given an opportunity to
    oppose the application for such release and in case such an
    application is opposed by the Public Prosecutor, unless the Cou rt is
    satisfied that there are reasonable grounds for believing that the
    accused is not guilty of such offence and that he is not likely to
    commit any offence while on bail:
    Provided that no Court shall order for detention of such person in
    custody during the course of investigation for total period exceeding
    60 days where it relates to an offence covered by clause (a) or clause
    (b) of sub-section (1) of Section 34 with quantity of liquor found at
    the time or in the course of detection of the offence under Section 49-
    A and on the expiry of such of 60 days or 120 days, as the case may
    be, and in the event of the report of complaint not being filed the
    accused shall be released on furnishing bail.
    (iii) the limitations for grant of bail specified in clause (ii) are in
    addition to limitations prescribed under the Code of Criminal
    Procedure, 1973 (No. 2 of 1974) or any other law for the time being
    in force regarding grant of bail.
    44
  125. Omitted
  126. Limitation of prosecutions.— (1) No Court shall take cognizance of
    an offence 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;
    (b) under any other section of this Act other than Section 49 except on
    the complaint or report of an Exc ise Officer or Police Officer.
    (2) Except with the special sanction of the State Government no Judicial
    Magistrate shall take cognizance of any offenc e punishable under this Act, or
    any rule or order thereunder, unless the prosecution is instituted within six
    months from the date on which the offence is a lleged to have been committed.
    61-A. Tender of pardon to accused person turning appro ver.—
    Whenever two or more persons are prosecuted for an offence under this Act, the
    Chief Judicial Magistrate or any Magistrate 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.
    45
    CHAPTER VIII-A
    SPECIAL PROVISIONS FOR SCHEDULED AREAS
    61-B. Definitions.— In this Chapter, unless the context, otherwise
    requires,—
    (a) „Scheduled Areas‟ means the Scheduled Areas, as referred to in
    clause (1) of Article 244 of the Constitution of India;
    (b) “Gram Panchayat and „Gram Sabha” shall have the same meaning as
    assigned to them in the Madhya Pradesh Panchayat Raj Adhini yam,
    993 (No. 1 of 1994);
    (c) “Scheduled Tribes” means any tribe or tribal community or part of,
    or group within such tribe or tribal community specified as Scheduled
    Tribes with respect to the State of Madhya Pradesh under Article 342
    of the Constitution of India.
    61-C. Scope and extent.— The provisions of this chapter shall apply to
    the Scheduled Areas, and if there is anything repugnant in this Act, the
    provisions of this chapter shall prevail.
    61-D. Exemption of members of the Scheduled Tribes from certain
    provisions of the Act.— (1) The provisions of this Act in respect of
    manufacture of country spirit by distillation, its possession and consumption
    shall not apply to the members of the Scheduled Tribes in the Scheduled Areas.
    (2) The members of the Scheduled Tribes in the Scheduled Areas may
    manufacture country spirit by distillation subject to the following conditions,
    namely:—
    (i) manufacture of country spirit shall be for the purpose of domestic
    consumption and for consumption at social and religious functions
    only by the members of the Scheduled Tribes in the Scheduled Areas;
    (ii) country spirit so manufactured shall not be sold;
    (iii) the maximum limit for possession of country spirit so manufactured
    shall be 4.5 liters per individual and 15 liters per househ old and in
    special circumstances 45 liters per household on the occasion of a
    social and religious function:
    Provided that the Gram Sabha may reduce the limit of possession of
    country spirit.
    46
    Explanation.— A household shall mean a group of persons residi ng and
    messing jointly as members of one domestic unit.
    61-E. Power of Gram Sabha to regulate and prohibit manufacture
    sale etc. of intoxicants.— (1) The Gram Sabha shall have the power to regulate
    and prohibit manufacture, possession, transport, sale and consumption of
    intoxicants within its territorial jurisdiction :
    Provided that an order of prohibition passed by the Gram Sabha shall not
    apply to a manufactory engaged in the manufacture of any intoxicant arid
    established prior to coming into force of the provisions of this chapter.
    (2) No new manufactory for manufacturer of any intoxicant shall be
    established and no new outlets for sale of intoxicants in any area comprised
    within the territorial jurisdiction of the Gram Sabha shall be opened by State
    Government without the consent or permission of the Gram Sabha.
    (3) If a Gram Sabha prohibits manufacture, possession, sale and
    consumption of any intoxicants in its area. the following consequences shall
    follow:—
    (a) No new manufactory of intoxicants shall be established within the
    jurisdiction of the Gram Sabha.
    (b) No new outlets for sale of any intoxicants shall be opened, and the
    existing outlets, if any, shall be closed with effect from the first day
    of the next financial year immediately following th e issue of order of
    prohibition.
    (c) No person shall manufacture, possess, transport, sell or consume any
    intoxicant within the Gram Sabha Area.
    61-F. Enforcement of the decisions of Gram Sabha.— The decisions
    taken and orders passed by a Gram Sabha unde r the provisions of this chapter
    shall be given effect to by the Gram Panchayat of its area. Where assistance of
    an enforcement agency of the State Government is considered necessary, the
    Gram Panchayat shall proceed to approach the Sub -Divisional Magistrate of the
    area or an Officer authorised by him who shall take necessary action to r ender
    the assistance required.
    47
    CHAPTER IX
    MISCELLANEOUS
  127. Power to make rules.— (1) The State Government may make rules
    for the purpose of carrying out the provisions o f 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 delegation of any powers or duties by th e Chief
    Revenue Authority, the Excise Commissioner or Collectors under
    Section 7, clause (g);
    (c) declaring in what cases or classes of cases and to what authorities
    appeal 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 revised, and prescribing the time and
    manner of presenting, and the procedure for dealing with appeals and
    revisions;
    (d) regulating the import, export, transport, manufacture, collect ion,
    possession, supply or storage of any intoxicant, or the cultivation of
    the hemp plant and may, by such rules among other matters—
    (i) regulate the tapping of tari-producing trees, the drawing of tan
    from such trees. the marking of the same and the ma intenance of
    such marks;
    (ii) declare the process by which spirit shall be denatured and the
    denaturisation of spirit ascertained; and
    (iii) cause spirit to be denatured through the agency or under the
    supervision of its own officers;
    (d-l) regulating the import, export, transport, collection, possession,
    supply, storage or sale of Mahua flowers prescribing licences and
    permit therefor, throughout the State or in any specified area s or
    for any specified period;
    (e) regulating the periods and localities f or which, and the persons or
    classes of 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;
    48
    (f) prescribing the procedure to be followed and the matters to be
    ascertained before any licence for such vend is granted for any
    locality;
    (g) regulation the amount, time, place and manner of payment of any
    duty or fee or tax or penalty;
    (h) prescribing the authority by, the form in which, a nd terms and
    conditions on and subject to which any licence, permit or pass
    shall he granted, any by such rules, among other matters,—
    (i) fix the period for which any licence, permit or pass shall
    continue in force;
    (ii) prescribe 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, permit or pass for the performance of the
    conditions of the same;
    (iv) prescribe the accounts to be maintained and the returns to be
    submitted by licence -holders; and
    (v) prohibit or regulate the partnership in, or the transfer of,
    licenses;
    (i) prescribing the measures for ascertaining local public opinion and
    prescribing the powers of District Planning Committee constituted
    under sub-section (1) of Section 3 of the Madhya Pradesh Zila
    Yojana Samiti Adhiniyam, 1995 (No. 19 of 1995) in respect of
    advising about opening, closing or shiftin g of any retail intoxicant
    shop;
    (j) providing for the destruction or other disposal of any intoxicant
    deemed to be unfit for use;
    (k) regulating the disposal of confiscated articles;
    (l) regulating the grant of expenses to witnesses and of compensation
    to persons charged with offences under this Act and subsequently
    released, discharged or acquitted; and
    (m) regulating the power of Excise Officers to summon witnesses
    from a distance;
    49
    (n) regulating the payment of rewards to officers, informers and other
    persons out of the proceeds of fines and confiscations under this
    Act.
    (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),
    (1) and (m) shall he made after previous 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 one.
  128. Publication of rules and notifications.— All rules made and
    notifications issued under this Act shall he published in the O fficial Gazette,
    and shall have effect from the date of such publication or from such other date
    as may be specified in that behalf.
  129. Recovery of Government dues.—(1) The following moneys,
    namely,—
    (a) all excise -revenue,
    (b) any loss that may accrue when, in consequence of default, a grant
    has been taken under management by the Collector, o r has been
    resold by him, and
    (c) notwithstanding anything contained in Section 74 of the Contract
    Act, 1872 (No. 9 of 1872) all amounts due to the Government by
    any person on account of any contract relating to the Excise
    revenue in accordance with any provision of this Act or rules
    made thereunder, and all amount 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 abstain from any act.
    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
    process for the recovery of land revenue due from land -holders or from farmers
    of land or their sureties.
    (2) When 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.
  130. Government lien on property of defaulters.— In the event of
    default by any person licensed or holding a lease under this Act, all his
    50
    distillery, brewery or warehouse or shop, buildings, fittings or apparatus and
    all stocks of intoxicants or materials for manufacture of the same held in or
    upon any distillery, brewery, warehouse or shop premises shall be liable to be
    attached in satisfaction of any claim for excise -revenue or in respect of any
    losses incurred by the Government through such default and to be sold to
    satisfy such claim, which shall be a first charge upon the sale proceeds.
  131. Power of State Government to exempt persons or intoxicants from
    the provisions of the Act.— The State Government may by notification, either
    wholly or partly and subject to such conditions as it may think fit to prescribe,
    exempt any person or class of persons or any intoxicant, wholly or partly from
    all or any of the provisions of this Act or o f all or any of the rules made under
    this Act, either throughout the State or in any specified area comprised therein,
    or any specified period or occasion.
  132. Protection to persons acting under this Act.— No suit, prosecution
    or other legal proceeding shall Lie against any person for anything which is in
    good faith done or intended to be done under this Act.
  133. Limitation of suits.— No suit shall lie against the Government or
    against any 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 Act complained of.
  134. Repeal of enactments.— The enactments mentioned in the Schedule
    are hereby repealed to the extent specified in the fourth column thereof.
    51
    THE FIRST SCHEDULE
    [See Section 69]
    ENACTMENTS REPEALED
    Year No. Short title Extent of repeal
    (1) (2) (3) (4)
    1863 XVI The Excise (Spirits) Act, 1963 So much as has not been
    repealed.
    1894 VIII The Indian Tariff Act, 1894 Section 6
    1896 XII The Excise Act, 1896 So much as has not been
    repealed.
    1906 VII The Excise (Amendment) Act.
    1906.
    The whole.
    52
    THE SECOND SCHEDULE
    [See Section 36-D]
    Bonds to abstain from the commission of offences under Secs. 34 and
    36 of the Central Provinces and Berar Excise Act, 1915.
    Whereas………………… (name), inhabitant of place……………… has
    been called upon to enter into a bond to abstain from the commission of
    offences under Section 34 and Section 36 of the Central Pro vinces and Berar
    Excise Act, 1915, for the term of……………
    I hereby bind myself not to commit any such offence during the said
    term and, in case of my making default therein, I hereby bind myself to forfeit
    to the State Government, the sum of Rupees………………
    Dated, this………….. day of…….. 20………..
    Signature
    Where a bond with sureties is to be executed, addWe (1) (name)………….. inhabitant of (place)…………. and (2)………….
    (name)……………. inhabitant of (place)………………. declare ourselves
    sureties for the above named…………….. (Name of the person executing the
    bond) that he will abstain from the commission of offence under Section 34 and
    Section 36 of the Central Provinces and Berar Excise Act, 1915, during the said
    term; and in case of his making default therein, we bind ourselv es, jointly and
    severally, to forfeit to the State Government the sum of rupees…………
    Signature
    Dated, this……………. day of…………. 20……..