RAJ EXCISE ACT PRE LEVEL 2

Short title, extent and commencement (Sec 1)

When the State Government notifies the date in the Official Gazette ➔ The Act shall come into force.

Definitions (Sec 3)

If an article falls under specified categories like spirit, intoxicating drug, or heritage liquor ➔ It shall be deemed an "Excisable Article" under Section 3(4).

Power of State Government to declare what is to be deemed "liquor" (Sec 4)

When the State Government issues a notification ➔ It may declare any substance to be deemed "liquor", "Country Liquor", or "Foreign Liquor".

Power of State Government to declare limit of sale by retail (Sec 5)

If any excisable article is sold in excess of the declared retail limit ➔ It shall be deemed to be a sale wholesale.

Possession by wife, clerk or servant (Sec 6)

If an excisable article is held by a wife/clerk/servant on account of a person ➔ It shall be deemed to be in the possession of that person.

Saving of enactment relating to customs (Sec 7)

Notwithstanding the provisions of this Act ➔ Nothing shall affect any law relating to customs for the time being in force.

Control of the Excise Department (Sec 8)

Subject to the directions of the State Government ➔ The control of administration shall vest in the Excise Commissioner.

Appointment of Commissioner and Excise Officers (Sec 9)

The State Government shall appoint the Commissioner and may appoint subordinate officers ➔ And may delegate its powers, except the power to make rules.

Appeals and Revision (Sec 9-A)

If an order is passed by an Excise Officer ➔ An appeal shall lie to the Excise Commissioner within 60 days, provided 75% of the demand is paid.

Bar of jurisdiction of Civil Courts (Sec 9-B)

If an original or appellate order is passed under this Act ➔ No civil Court shall have jurisdiction to entertain any suit to set-aside or modify it.

Appointment of officers and conferring powers (Sec 10)

By order of the State Government ➔ Any officer may be empowered to perform acts and duties mentioned in Chapter VIII.

Establishment of check-post and inspection (Sec 10-A)

When the Excise Commissioner notifies a check-post ➔ The driver shall carry documents, stop the vehicle, and allow inspection of goods.

Import of excisable article (Sec 11)

To import excisable articles ➔ State permission must be given, conditions satisfied, and duty paid or a bond executed.

Export and Transport of excisable article (Sec 12)

To export excisable articles ➔ Duty must be paid or a bond executed, and State conditions satisfied.

Power of State Government to prohibit... (Sec 13)

By notification in the Official Gazette ➔ The State Government may prohibit the import, export, or transport of excisable articles.

Passes necessary for import export and transport (Sec 14)

If moving goods exceeding prescribed quantities ➔ No article shall be imported, exported, or transported except under a pass.

Grant of passes for import, export and transport (Sec 15)

Upon application subject to State restrictions ➔ The Excise Commissioner or empowered officer may grant general or special passes.

Bond for abstaining from the commission of offences (Schedule II)

When a person is ordered to execute a bond under Section 66-A ➔ They shall bind themselves to forfeit a specified sum to the State Government if they commit an offence during the term.