Updated: Wednesday February 19, 2014/AlArbia'a
Rabi' Thani 19, 1435/Budhavara
Magha 30, 1935, at 09:14:44 PM
The Excise (Spirits) Act, 1863
ACT No. XVI of 1863
(Short title given by the Short Titles Act, 1897 (14
of 1897)
For Statement of Objects and Reasons, see Calcutta
Gazette, 1862, p. 4063, and for Proceedings in Council relating to the Bill,
see ibid., Supplement, p. 449; and ibid., 1863, p. 106.
The Act was declared to be in force in all the
Provinces and the Capital of the Federation, except the Scheduled Districts, by
the Laws Local Extent Act, 1874 (15 of 184), s, 3.
The Act was repealed:‑--
in
in Bengal and locally in
This Act has been extended and shall be deemed to have
been so extended to the whole of Pakistan on the 14th day of October, 1955 by
the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd
Sch.)
ACT No. XVI of 1863
[10th March, 1963]
An Act to make special provision for the levy of the
Excise duty payable on Spirits used exclusively in Arts and Manufactures or in
Chemistry.
Preamble WHEREAS
it is expedient to make special provision for the levy of the excise duty
payable on spirits used exclusively in arts and manufactures or in chemistry ;
It is enacted as follows:‑--
1. Duty payable on removal of such spirits from
distillery. Spirits intended to be
used exclusively in arts and manufactures or in chemistry may be removed from
any licensed distillery in any part of (See foot‑note, 7 on page
249, supra.) [
Proviso. Provided
that no spirits shall be so removed until they have been effectually and
permanently rendered unfit for human consumption.
2 Rules of ascertaining that spirits to be removed
have been rendered unfit for human consumption etc. (Ins. by A. O., 1937)[In each Province]
the Board of Revenue or other authority specially authorized in that behalf by
the (Subs. ibid 1937, for “ L. G”) [Central Government]
shall prescribe from time to time, subject to the approval of the (Subs.
ibid 1937, for “ L. G.”) [Central Government] rules,---
for ascertaining and determining that spirits proposed
to be removed for the purposes aforesaid have been effectually and permanently
rendered unfit for human consumption; as required by section 1 of this Act;
for causing such spirits to be so rendered, if
necessary, by its own officers at the expense of the person who wishes to
re*move them; and
for fixing the value of the spirit on which the ad
valorem duty shall be levied.
3. Penalty for breach of such rules. Every person who shall willfully contravene any rule
prescribed by the Board of Revenue, or other authority as aforesaid, under the
last preceding section of this Act, shall be liable on conviction before any
officer exercising the powers of a Magistrate to a penalty not exceeding five
hundred rupees for every such offence.
4. Penalty for attempting to render fit for human
consumption spirits removed under Act.
Every person who shall attempt, or shall connive at an attempt, to render fit
for human consumption, spirits removed from a distillery under the provisions
of this Act, shall be liable to a penalty not exceeding one thousand rupees;
and the possessor of such spirits on which such
attempt has been made, or which may have been rendered fit for human
consumption, shall be liable on conviction before any officer exercising the
powers of a Magistrate, to a penalty not exceeding five hundred rupees.
5. Penalty how levied. Any penalty imposed under either of the last two
preceding sections may in case of non‑payment be levied by distress and
sale of the goods and chattels of the offender, by warrant under the hand of
the officer by whom such penalty was imposed.
6. In case of non-payment of penalty offender may be
detained pending return to distress warrant. In case any such penalty shall not be forthwith paid, any such officer
may order the offender to be apprehended and detained in safe custody, until
the return can be conveniently made to such warrant of distress, unless the
offender shall give security to the satisfaction of such officer for his
appearance at such place and time as shall be appointed for the return of the
warrant of distress.
7. Imprisonment of offender in case of failure to
recover penalty by distress. If upon
the return of such warrant it shall appear that no sufficient distress can be
had whereon to levy such penalty, and the same shall not be forthwith paid, or
in case it shall appear to the satisfaction of such
officer by the confession of the offender or otherwise that he has not
sufficient goods and chattels whereupon such penalty could be levied if a warrant
of distress were issued,
any such officer may by warrant under his hand commit
the offender to the civil jail, there to be imprisoned, according to the
discretion of such officer, for any term not exceeding two calendar months when
the amount of penalty shall not exceed fifty rupees, and for any term not
exceeding four calendar months when the amount shall not exceed one hundred
rupees, and for any term not exceeding six calendar months in any other case,
the commitment to be determinable in each of the cases aforesaid on pay*ment of
the amount.
8.
[Provisions of section 11, Act III of 1852, relating to adulteration, not to
apply to spirits rendered unfit for consumption under Act.] Rep. by the Repealing
and Amending Act, 1891 (XII of 1891), s. 2 (1).
9. Confiscation in cases of conviction under section 3
or 4. In every case of conviction
under section 3 or section 4 of this Act, the liquor or spirits with the cask
or vessel containing the same, and the cart, boat and animal or animals
employed in carrying such liquor or spirit, shall be liable to confiscation.
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