Andhra Pradesh Excise Act, 1968

{
    "id": 14477,
    "slug": "andhra-pradesh-excise-act-1968",
    "title": "Andhra Pradesh Excise Act, 1968",
    "short_title": "Andhra Pradesh Excise Act, 1968",
    "act_number": "(Act No. 17 of 1968)",
    "act_year": 1968,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Andhra Pradesh Excise Act, 1968",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "Object & Reasons 6\nStatement of Objects and Reasons - (Act No. 5 of 2012).\nStatement of Objects and Reasons - (Act No. 8 of 2010).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "34",
            "title": "1. Section 34(l)(ii) - illegal import, export, transport, manufacture, possession or sale of intoxicant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "37",
            "title": "2. Section 37(e)(i) & (ii) - Prints counterfeit excise adhesive labels etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "37-A",
            "title": "3. Section 37-A - Adulteration of liquor with substance which causes grievous hurt or death.",
            "chapter": null,
            "content": "Statement Of Objects And Reasons - (Act No. 11 of 2000).\n(i) in the matter of industries where the manufacture of Rectified Spirit is exclusive for the purpose of obtaining or manufacture potable liquors, such industries shall be under the total and exclusive control of the States in all respects;\n(ii) in the matter of industries where the manufacture of Rectified Spirit is for both industrial and potable purposes permission to establish and regulate the functioning of distilleries shall be the exclusive domain of the Union:\n(iii) however, even in reared to industries where the entire Rectified spirit is supplied for industrial purposes or both for industrial and potable purpose, the power of the States to take necessary steps to ensure against misuse or diversion of Rectified Spirit meant for industrial purposes, both during and after manufacture of Rectified Spirit continues unaffected.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"arrack\" includes all liquor produced or manufactured in India and supplied by the Government other than foreign liquor and Indian liquor;\n[(1A) \"Bar\" means the privilege granted under the Act to an establishment, where food is served, for sale of Indian Liquor and Foreign Liquor in loose for consumption on the licensed premises;]\n(2) \"beer\" includes ale, stout, porter and all other fermented liquors usually made from malt;\n[(2A) \"Bona fide purpose\" means the privilege granted under the Act for the sale or use as the case may be, of any intoxicant, any material or any liquor and does not include Indian liquor, Foreign Liquor and Toddy;]\n(3) \"bottle\" means to transfer liquor from one cask to another cask or from a cask or a vessel to a bottle, jar, flask, pot, closed packet, basket, tin, barrel, case, receptacle, bag, sack or wrapper or any other receptacle in any form in which any intoxicant is packed for the purpose of sale whether or not any process of manufacture is employed, and includes rebotting;\n(4) \"buy\" or \"buying\" includes any receipt including gift;\n(5) \"Collector\" means the Collector of a district and includes the Joint Collector or any person appointed by the Government to exercise the powers and to perform the functions of the Collector under this Act;\n(6) \"Commissioner\" means the officer appointed under Section 3;\n[(6A) \"Corporation\" means the Andhra Pradesh Beverages Corporation Limited, Hyderabad.]\n(7) \"cultivation\" or \"cultivating\" includes the tending or protecting of a plant during growth and does not necessarily imply raising it from seed;\n(8) \"denatured\" means subjected to a process prescribed for the purpose of rendering unfit for human consumption;\n(9) \"excisable article\" means, any alcoholic liquor for human consumption ; or any intoxicating drug;\n(10) \"excise duty\" or \"countervailing duty\" means the duty of excise or countervailing duty, as the case may be, mentioned in Entry 51 in List II of the Seventh Schedule to the Constitution [and includes additional excise duty or additional countervailing duty, as the case may be] ;\n(11) \"Prohibition and Excise Officer\" means the Commissioner, the Collector or any officer or other person lawfully appointed or invested with the powers under the relevant provisions of this Act;\n(12) \"excise revenue\" means revenue derived or derivable from any duty, fee, tax, rent, fine, penalty or confiscation levied, imposed or ordered under the provisions of this Act or any other law for the time being in force relating to intoxicating liquors or intoxicating drugs;\n(13) \"excise tree\" includes the tree of mohwa, coconut, palm, palmyrah, date, bagani, sago, sendhi, or any tree of the species of palm or palmyrah, from the fermented or unfermented juice of which toddy or liquor can be prepared;\n(14) \"export\" means,-\n(a) to take out of any area of the State to which this Act extends to any other area of the State to which this Act does not extend;\n(b) to take out of the State otherwise than from a Customs station as defined in Section 2 of the Customs Act, 1962 (Central Act 52 of 1962).\n(15) \"foreign liquor\" includes every liquor imported into India, other than Indian liquor and arrack;\n(16) \"Government\" means the State Government;\n(17) \"import\" except in the phrase \"import into India\" means,-\n(a) to bring into any area of the State to which this Act extends from any other area of the State to which this Act does not extend;\n(b) to bring into the State otherwise than from a Customs Station as defined in Section 2 of the Customs Act, 1962 (Central Act 52 of 1962);\n[(18) \"Indian Made Foreign Liquor\" means liquor produced, manufactured, or compounded in India after the manner of gin, brandy, whisky or rum imported from foreign countries and includes wine, beer, milk punch hand other liquors consisting of or containing any such spirits, but does not include foreign liquor;]\n[(18A) \"in house\" means the privilege granted under the Act for sale of Indian Liquor and Foreign Liquor by Club, Guest House of Andhra PradeshTourism Development Corporation, Military canteen and Air port transit lounge for international Air passengers;]\n(19) \"intoxicant\" means any liquor as defined in Clause (21) or any intoxicating drug as defined in Clause (20) and includes gulmohwa (that is mohwa flower):\n(20) \"intoxicating drug\" means,-\n(a) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant including all forms known as bhang, siddi or ganja;\n(b) charas, that is, the resin obtained from the Indian hemp plant which has not been subjected to any manipulations other than those necessary for packing and transport;\n(c) any mixture with or without neutral materials of any of the above forms of intoxicating drug or any drink prepared therefrom; and\n(d) any other intoxicating or narcotic substance which the Government may, by notification, declare to be an intoxicating drug, such substance not being opium, coca leaf or manufactured drug as defined in Section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (Central Act 61 of 1985)\n(21) \"liquor\" includes,-\n(a) spirits of wine, denatured spirits, methylated spirits, rectified spirits, wine, beer, toddy and every liquid consisting of or containing alcohol; and\n(b) any other intoxicating substance which the Government may, by notification, declare to be liquor for the purposes of this Act;\n(22) \"manufacture\" includes every process, whether natural or artificial, by which any fermented, spirituous or intoxicating liquor or intoxicating drug is produced, prepared or blended, and also re-distillation and every process for the rectification of liquor;\n(23) \"notification\" means a notification published in the Andhra Pradesh Gazette, and the term 'notified' shall be construed accordingly;\n(24) \"place\" includes a house, building, booth, shed, enclosure, shop, tent, vessel, raft and vehicle;\n(25) \"police station\" includes any place which the Government may, by notification, declare to be a police station for the purposes of this Act;\n(26) \"prescribed\" means prescribed by rules made under this Act:\n(27) \"rectification\" includes every process whereby spirits are purified or are coloured or flavoured by mixing any material therewith;\n(28) \"sale\" or \"selling\" includes any transfer otherwise than by way of gift;\n[(28A) \"Shop\" means the privilege granted under the Act for the exclusive sale of Indian liquor and Foreign Liquor in sealed or capsuled bottles or packages or tins to an individual in quantities not exceeding the limits as prescribed, without permitting consumption on the licensed premises.]\n(29) \"spirit\" means any liquor containing alcohol and obtained by distillation, whether it is denatured or not;\n(30) \"toddy\" means fermented or unfermented juice drawn from an excise tree and containing alcohol;\n(31) \"transport\" means to move from one place to another within the State, whether or not the intervening area lies wholly within the State and includes, to move from a place outside the State to any other place outside it through the intervening area lying within the State.\nChapter 2\nEstablishment and Control",
            "footnote": "",
            "is_definition": true,
            "sort_order": 4
        },
        {
            "number": "3",
            "title": "3. Appointment of Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "4",
            "title": "4. General control of Commissioner over Collector.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "5",
            "title": "5. Appointment of certain officers and staff.",
            "chapter": null,
            "content": "6.\n7.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "8",
            "title": "8. Delegation.",
            "chapter": null,
            "content": "Chapter 3\nImport, Export and Transport",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "9",
            "title": "9. Import of Intoxicant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "10",
            "title": "10. Export of Intoxicant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "11",
            "title": "11. Regulation of transport of intoxicants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "12",
            "title": "12. Permits for transport of intoxicants.",
            "chapter": null,
            "content": "(a) the name of the person authorised to transport intoxicants;\n(b) the period for and the route through which the permit shall be valid;\n(c) the quantity, strength and description of intoxicants for which it is issued; and\n(d) any other particulars and conditions which may be prescribed.\nChapter 4\nManufacture, Possession and Sale",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "13",
            "title": "13. Manufacture etc., of excisable articles prohibited except under a licence.",
            "chapter": null,
            "content": "(a) manufacture or collect an intoxicant;\n(b) cultivate hemp plant;\n(c) tap an excise tree or draw toddy from any such trees;\n(d) construct or work a distillery or brewery;\n(e) bottle liquor for sale; or\n(f) use, keep or have in his possession, any materials, stills, utensils, implements of apparatus, whatsoever for the purpose of manufacturing any intoxicant other than toddy; except under the authority and subject to the terms and conditions of a licence granted by such officer, not below the rank of an Excise Superintendent, as may be prescribed :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "14",
            "title": "14. Possession of excisable articles in excess of the quantity prescribed.",
            "chapter": null,
            "content": "(a) a licence for the manufacture, cultivation, collection, sale, buying or supply of such article, or\n(b) a permit; granted by such officer, not below the rank of a Prohibition and Excise Superintendent, as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "15",
            "title": "15. Sale or buying of excisable article without licence prohibited.",
            "chapter": null,
            "content": "(a) by the Prohibition and Excise Superintendent, if the sale or buying is within a district;\n(b) by the Deputy Commissioner, if the sale or buying is in more than one district within his jurisdiction; and\n(c) by the Commissioner, if the sale or buying is in an area within the jurisdiction of more than one Deputy Commissioner : Provided that subject to such conditions as may be determined by the Commissioner, a licence for sale or buying granted under the excise law in force in any other part of India may be deemed to be a licence granted under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "16",
            "title": "16. Establishment of Distilleries and warehouses.",
            "chapter": null,
            "content": "(a) establish or continue a distillery in which spirit may be manufactured [x x x] on such conditions as the Government may impose;\n(b) discontinue any distillery so established or continued;\n(c) licence, on such conditions as the Government may impose, the construction and working of a distillery or brewery;\n(d) establish, continue or licence a warehouse wherein intoxicants may be deposited and kept;\n(e) discontinue any warehouse so established or continued.\n[17. Grant of exclusive privilege of manufacture, etc.\n(i) of tapping, drawing toddy from any excise tree or selling or of both; or\n(ii) of manufacturing; or\n(iii) of supplying or selling by whole sale or of both; or\n(iv) of manufacturing, of supplying and selling by wholesale: or\n(v) of selling by shop; or\n(vi) of selling by bar; or\n(vii) of selling by in-house; or\n(viii) of selling or using for bona fide purpose as may be specified any liquor or other intoxicant or material as may be specified in the said order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Duties of licensee with regard to measurement and testing.",
            "chapter": null,
            "content": "(a) to keep such measures, weights and instruments as the Commissioner may specify on the licensed premises and to maintain them in good condition; and\n(b) on the requisition of the Prohibition and Excise Officer duly empowered in that behalf, at any time to measure, weigh or test any intoxicant in his possession in such manner as that officer may require.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Prohibition of employment of children and of persons suffering from contagious diseases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Closing of shops for preservation of public peace.",
            "chapter": null,
            "content": "Chapter 5\n[Excise duty, countervailing duty, additional excise duty and additional countervailing duty]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Excise duty or countervailing duty [or additional excise duty or additional countervailing duty] on excisable articles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Modes of levying duties.",
            "chapter": null,
            "content": "(a) rate-ably, [on the quantity or advalorem of any excisable article] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State [at such stage or stage and in such manner as may prescribed] ;\n(b) in the case of spirts or other liquors produced in any distillery, brewery or manufactory in accordance with its quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attenuation of the wash or wort as the case may be, prescribed;\n(c) in the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy;\n[(d) by different rates of fees on licences issued for different purposes mentioned in sub-section (1) of Section 17, as may be prescribed.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Payment for exclusive privilege.",
            "chapter": null,
            "content": "[23A.\nOLD LAW 6\n[23A. Payments by the Corporation.\n[23B.\nOLD LAW 6\n[23B. Payments by the Corporation from 21-7-1993.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Owner or other person in possession of excise trees to give intimation of unwillingness to tap excise trees etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Recovery of duty under this Act from person other than the licensee in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Rent to which the owner or person in possession of excise trees is entitled.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Prohibition of cutting down or destroying [x x x x] excise trees.",
            "chapter": null,
            "content": "Chapter 6\nLicences and Permits",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Forms and conditions of licence etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "29",
            "title": "29. Power to take security and counterpart agreement.",
            "chapter": null,
            "content": "(a) to give security for the observance of the terms of his licence, and\n(b) to execute a counterpart agreement in conformity with the tenor of his licence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "30. Technical defects, irregularities and omissions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "31",
            "title": "31. Power to cancel or suspend licence etc.",
            "chapter": null,
            "content": "(a) if any duty or fee payable by the holder thereof is not duly paid; or\n(b) in the event of any breach by the holder thereof, or by any of his servants or by any one acting on his behalf with his express or implied permission, of any of the terms and conditions thereof; or\n(c) if the holder thereof or any of his servants or any one acting on his behalf with his express or implied permission, is convicted of any offence under this Act, or\n(d) if the holder thereof is convicted of any cognizable and non-abailable offence or of any offence under the the Narcotics Drugs and Psychotropic Substances Act 1985 (Central Act 61 of 1985) or under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 or under the Trade and Merchandise Marks Act, 1958 or under Section 481, Section 482, Section 483, Section 484, Section 485, Section 486, Section 487, Section 488, Section 489 of the Indian Penal Code or of any offence punishable under Section 112 or Section 114 of the Customs Act, 1962, irrespective of the fact whether such conviction relates to the period earlier or subsequent to the grant of licence or permit; or\n(e) if the conditions of the licence or permit provide for such cancellation or suspension at will :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "32",
            "title": "32. Power to withdraw licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Surrender of licence.",
            "chapter": null,
            "content": "Chapter 7\nOffences and Penalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "34",
            "title": "34. Penalties for illegal import etc.",
            "chapter": null,
            "content": "(a) imports, exports, transports, manufactures, collects or possesses or sells any intoxicant; or\n(b) taps any excise tree; or\n(c) draws toddy from any excise tree; or\n(d) constructs or works any distillery or brewery; or\n(e) uses, keeps, or has in his possession any materials, stills, utensils, implements or apparatus whatsoever for the purpose of manufacturing any intoxicant other than toddy; or\n(f) bottles any liquor for purposes of sale; or\n(g) buys any intoxicant; or\n(h) possesses any material or film either with or without Government logo of any district in the State of Andhra Pradesh or any other State or wrapper or any other thing in which intoxicants can be packed or any apparatus, or implement or machine for the purpose of packing any intoxicant;\n(i) removes any intoxicant from any distillery, brewery or warehouse licenced, established or continued under this Act; shall on conviction be punished :\n(1) in the case of an offence falling under clause (a),-\n(i) where the intoxicant involved in the offence is less than such quantity as may be notified in this behalf with imprisonment for a term which shall not be less than six months but which may extend upto three years and with fine which shall not be less than rupees five thousand but which may extend upto rupees twenty thousand;\n(ii) where the intoxicant involved in the offence is not less than the quantity notified as aforesaid with imprisonment for a term which shall not be less than [three year] and which may extend upto five years and with fine which shall not be less than rupees ten thousand but which may extend upto rupees one lakh; and\n(2) in the case of an offence other than an offence falling under clause (a) with imprisonment which shall not be less than six months but which may extend to one year and with fine which may extend upto rupees ten thousand.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "35",
            "title": "35. Penalty for rendering denatured spirit fit for human consumption.",
            "chapter": null,
            "content": "Explanation",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "36",
            "title": "36. Penalty for misconduct of licensees, etc.",
            "chapter": null,
            "content": "(a) fails to produce such licence or permit on demand by any Prohibition and Excise Officer or any other officer duly empowered to make such demand; or\n(b) wilfully does or omits to do anything in breach of any of the conditions of his licence or permit not otherwise provided in this Act; or\n(c) wilfully contravenes any rule made under this Act; or\n(d) permits drunkenness, disorderly conduct, riot or gaming in any place wherein any intoxicant is sold or manufactured; or\n(e) permits or suffers persons whom he knows or has reason to believe to have been convicted of any non-bailable offence or who are reputed prostitutes or habitual offenders, to resort to, or assemble or remain in or on the premises where any excisable article is sold or manufactured; or\n(f) sells any intoxicant to a person who is drunk; or\n(g) sells or gives any intoxicant to any person apparently under twenty one years of age or permits or suffers such person to remain in or on the premises where any excisable article is sold or manufactured; or\n(h) in contravention of Section 19 employs or permits to be employed on any part of his licensed premises referred to in that section any child or person suffering from leprosy or other contagious disease, shall on conviction, be punished,-\n(i) in the case of an offence falling under clause (a) clause (b) or clause (c) with imprisonment for a term which shall not be less than six months but which shall not exceed two years and with fine which may extend to one thousand rupees;\n(ii) in any other case, with imprisonment which may extend to three months, or with fine which may extend to five hundred rupees, or with both.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "37",
            "title": "37. Penalty for adulteration, etc. by licensed vendor or manufacturer.",
            "chapter": null,
            "content": "(a) mixes or permits to be mixed with intoxicant sold or manufactured by him any noxious drug or any foreign ingredient likely to add to its actual or apparent intoxicating quality or strength, or any article prohibited by any rule made under this Act when such admixture does not amount to the offence of adulteration under Section 272 of the Indian Penal Code; or\n(b) sells or keeps or exposes for sale as foreign liquor, liquor which he knows or has reason to believe to be Indian liquor; or\n(c) makes any bottle or the cork of any bottle, case, package or other respectable containing Indian liquor, or uses any bottle, case, package or other receptacle containing Indian Liquor, with any mark thereon or on the cork thereof with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor, when such act shall not amount to the offence of using a false trade mark with intention to deceive or injure any person under Section 482 of the Indian Penal Code; or\n(d) sells or keeps or exposes for sale any Indian liquor in a bottle, case, package or other receptacle with any mark thereon or on the mark thereof with the intention of causing it to be believed that such bottle, case, package, or other receptacle contains foreign liquor, when such act shall not amount to the offence of selling goods marked with a counterfeit trade mark under Section 486 of the Indian Penal Code;\n(e) makes any block for printing counterfeit excise adhesive lable, photo copies of such lable for counterfeiting, prints any counterfeit excise adhesive lable, makes counterfeit cork or capsule, to be used on bottles, packages or other receptacles containing Indian liquor or foreign liquor or in possession of counterfeit excise adhesive lable, cork, capsule, block or any other material to be used for printing such lable or making such cork or capsule. shall on conviction, be punished with imprisonment,-\n(i) in the case of first offence for [a term which shall not be less than three years but which may extend upto five years] and with fine which shall not be less than rupees ten thousand but which may extend upto rupees thirty thousand;\n(ii) in the case of a second or subsequent offence for [a term which shall not be less than three years but which may extend upto six years] and with fine which shall not be less than rupees fifty thousand but which may extend upto rupees one lakh.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "37A",
            "title": "37A. Penalty for adulteration resulting in death etc.",
            "chapter": null,
            "content": "(i) if, as a result of such an act, disability or grievous hurt or death is caused to any person, with imprisonment for a term which shall not be less than [three years] but which may extend upto imprisonment for life, and with fine which may extend upto rupees one lakh;\n(ii) in any other case, with imprisonment for a term which shall not be less than [three years] , but which may extend upto ten years, and with fine which may extend upto fifty thousand rupees.\n(i) if as a result of such omission, disability or grievous hurt is caused to any person, with imprisonment for a term which shall not be less than two years but which may extend upto imprisonment for life, and with fine which may extend upto rupees one lakh;\n(ii) if as a result of such omission, death is caused to any person, with imprisonment for a term which shall not be less than three years but which may extend upto imprisonment for life, and with fine which may extend upto rupees one lakh;\n(iii) in any other case, with imprisonment of a term which shall not be less than one year but which may extend upto ten years and with fine which may extend upto rupees fifty thousand.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "37B",
            "title": "37B. Order to pay compensation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "38",
            "title": "38. Penalty for consumption in chemist's shop.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "39",
            "title": "39. Manufacture, sale or possession by one person on account of another.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "40",
            "title": "40. Penalty for cutting down or destroying [xxxxx] excise trees.",
            "chapter": null,
            "content": "(i) in the case of first offence, for a term which shall not be less than three months and with fine which shall not be less than one thousand rupees; and\n(ii) in the case of second and subsequent offences for a term which shall not be less than six months and with fine which shall not be less than two thousand rupees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "40A",
            "title": "40A. Penalty for false statement made in declaration or affidavit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "41",
            "title": "41. Penalty for offences not otherwise provided for.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "42",
            "title": "42. Presumption as to commission of offence in certain cases.",
            "chapter": null,
            "content": "(a) any intoxicant; or\n(b) any still, utensil, implement or apparatus whatsoever in the manufacture of any intoxicant other than toddy; or\n(c) any materials which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufactured; for the possession of which he is unable to account satisfactorily.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "43",
            "title": "43. Criminal liability of licensee for acts of servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "43A",
            "title": "43A. Punishment for allowing premises etc. to be used for commission of an offence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "44",
            "title": "44. Enhanced punishment after previous conviction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "45",
            "title": "45. Liability of certain things to confiscation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "46",
            "title": "46. Confiscation by Excise Officers in certain cases.",
            "chapter": null,
            "content": "(a) receiving evidence on affidavits;\n(b) summoning and enforcing the attendence of any person and examining him on oath; and\n(c) compelling the production of documents.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "46A",
            "title": "46A. Issue of show cause notice.",
            "chapter": null,
            "content": "(a) is given a notice in writing informing him of the grounds on which it is proposed to confiscate such property ; and\n(b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "46B",
            "title": "46B. Order of confiscation in the absence of offender.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "46C",
            "title": "46C. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "46D",
            "title": "46D. Order of confiscation not to interfere with other punishments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "46E",
            "title": "46E. Bar of jurisdiction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "46F",
            "title": "46F. Property confiscated when to vest in Government.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "47",
            "title": "47. Compounding of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "47A",
            "title": "47A. Special powers of the Commissioner in regard to compounding of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "48",
            "title": "48. Penalty for vexatious delay.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "49",
            "title": "49. Penalty for Prohibition and Excise Officer refusing to do duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "50",
            "title": "50. Penalty for abetment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "50A",
            "title": "50A. Penalty for result.",
            "chapter": null,
            "content": "Chapter 8\nDetection, Investigation and Trial of Offences",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "51",
            "title": "51. Landlords, officers and others to give information.",
            "chapter": null,
            "content": "(a) all owners and occupiers of such land or building or their agents;\n(b)\n(i) village officers or servants including members of the village police;\n(ii) sarpanches, members and officers of the Gram Panchayat, and\n(iii) all officers, (other than Prohibition and Excise officers) employed in the collection of revenue or rent on land on behalf of the Government, or a local authority in the locality in which such land or building is situated, shall in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or to an officer of the Excise or Police or Revenue Department as soon as the fact comes to their knowledge.\n(a) to take all reasonable measures in their power to prevent the commission of such breaches which they may know, or have reason to believe, are about or likely to be committed; and\n(b) to assist the Commissioner in carrying out the provisions of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "52",
            "title": "52. Power to enter and inspect places of manufacture and sale.",
            "chapter": null,
            "content": "(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\n(b) enter and inspect at any time within the hours during which sale is permitted, and at any other time during which the same may be open, any place in which any intoxicant is kept for sale by any person holding a licence under this Act; and\n(c) examine the accounts and registers, and examine, test, measure or weigh any material, stills, utensils, implements, apparatus, or intoxicant found in such place.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "53",
            "title": "53. Powers to arrest without warrant, to seize articles liable for confiscation and to make searches.",
            "chapter": null,
            "content": "(a) arrest without warrant any person for an offence punishable under Section 27 or Section 34 or Section 35 or Section 36 or Section 37 or Section 37-A or Section 40-A or Section 50 or Section 50-A;\n(b) seize and detain any excisable or other article which he has reason to believe to be liable to confiscation under this Act, or and other law for the time being in force, relating to Excise, revenue; and\n(c) detain and search any person upon whom and any vessel, raft, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such article to be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "53A",
            "title": "53A. Obligation of officers to assist each other.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "54",
            "title": "54. Power of Magistrate to issue a Warrant.",
            "chapter": null,
            "content": "(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 to which such offence has been, is being, or is likely to be committed, are kept or concealed; and\n(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "55",
            "title": "55. Power to search without warrant.",
            "chapter": null,
            "content": "(a) at any time by day or by night enter and search any place and seize anything found therein which he has reason to believe to be liable to confiscation under this Act; and\n(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "56",
            "title": "56. Power of Prohibition and Excise Officer in matters of investigation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "57",
            "title": "57. Report by investigating officer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "58",
            "title": "58. Report by Prohibition and Excise Officer.",
            "chapter": null,
            "content": "(a) make a full report of all the particulars of the arrest, seizure or search to his immediate official superior; and\n(b) unless bail be accepted under Section 60, take or send the person arrested or the thing seized, with all convenient despatch; to the nearest Magistrate for trial or adjudication.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "59",
            "title": "59. Arrest, search etc. how to be made.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "60",
            "title": "60. Security for appearance in case of arrest without warrant.",
            "chapter": null,
            "content": "(a) the nearest Prohibition and Excise Officer who has authority to release the arrested persons on bail; or\n(b) the nearest officer-in-charge of the police station, whoever is nearer.\n[60A. Non-bailable Offences.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "61",
            "title": "61. Procedure for prosecution and credit of fines to Prohibition and Excise Department.",
            "chapter": null,
            "content": "(a) under Section 38 or Section 41 except on the complaint of the Collector or of a Prohibition and Excise Officer not less below the rank of a Prohibition and Excise Superintendent, in this behalf; or\n(b) under any other section of this Act other than Section 48, except on his own knowledge or suspicion or on the complaint or report of a Prohibition and Excise or police officer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "62",
            "title": "62. Magistrate's power to impose enhanced penalties.",
            "chapter": null,
            "content": "Chapter 9\nAppeals and Revision",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "63",
            "title": "63. Appeals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "64",
            "title": "64. Revision.",
            "chapter": null,
            "content": "Chapter 10\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "65",
            "title": "65. Recovery of Government due.",
            "chapter": null,
            "content": "(a) all excise revenue;\n(b) any loss that may accrue when, in consequence of default, a lease under Section 17 has been taken under management by the Collector, or has been resold by him;\n(c) amounts due to the Government by any person on account of any contract relating to the excise revenue; and\n(d) the costs, charges and expenses (including the salaries and allowances of the Prohibition and Excise Officers) specified in sub-section (2) of Section 28 may be recovered from the person primarily liable to pay the same or from his surety, as if they were arrears of land revenue.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "66",
            "title": "66. Government's lien on property of defaulter.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "17",
            "title": "67. Recovery of dues by lessee under Section 17.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "68",
            "title": "68. Power of Government to exempt etc.",
            "chapter": null,
            "content": "(a) exempt or reduce the excise duty levied under Section 22 on any liquor sold,-\n(i) for use or consumption by the members of the Armed Forces of the Union; or\n(ii) for use for bona fide medicinal, scientific, industrial or such like purpose;\n(b) exempt any intoxicant from any of the provisions of this Act, other than those of Chapter V, in any specified area or for any specified period or occasion.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "68A",
            "title": "68A. Exemption of the Government from taking out licence or permit for production manufacture etc. of any intoxicant.",
            "chapter": null,
            "content": "[68B. Power of State Government to notify exemptions or grant relaxation's.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "69",
            "title": "69. Protection of action taken under this Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "70",
            "title": "70. Limitation of suits.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "71",
            "title": "71. Offences by companies etc.",
            "chapter": null,
            "content": "(a) \"Company\" means any body corporate and includes a firm or other association of individuals, and\n(b) \"director\" in relation to firm; means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "72",
            "title": "72. Power to make rules.",
            "chapter": null,
            "content": "(a) prescribing the powers and duties of Prohibition and Excise officers;\n(b) regulating the delegation of any power by the Commissioner or the Collector or the Prohibition and Excise Superintendent under Section 8;\n(c) prescribing the time and manner of presenting appeals and the procedure for dealing with appeals;\n(d) regulating the import, export, transport, manufacture, cultivation, collection, possession, supply or storage of any intoxicant [or material] and may, by such rules, among other matters,-\n(i) regulate the tapping of excise trees, the drawing of toddy from such excise trees, the marking of the same, and the maintenance of such marks;\n(ii) declare the process by which spirits shall be denatured and the denaturation of spirit ascertained; and\n(iii) cause spirit to be denatured through the agency or under the supervision of its own officers; and\n(iv) regulating the drawing of neera and the sale thereof;\n(e) regulating the periods and localities in which and the persons or classes of persons to whom, licences for the wholesale or retail sale or buying of any intoxicant may be granted and regulating the number of such licences which may be granted in any area;\n[(ee) separately for shop. Bar or in-house, to regulate the localities in which and the persons or classes of persons to whom lease or licences or both may be granted and to regulate their number which may be granted in any area and the methods of selection for grant of such privilege, lease or licence;]\n(f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale or buying is granted for any locality;\n(g) regulating the time, place and manner of payment of any duty or fee and the taking of security for the payment of any duty or fee;\n(gg) specifying the factors which should be taken into consideration for according or withholding approval under Section 24 and the period within which and the manner in which, such approval shall be accorded or withheld;\n(h) prescribing the authority, by which, the form in which and the terms and conditions on and subject to which any licence or permit shall be granted or issued and may, by such rules, among other matters,-\n(i) fix the period of which any licence or permit shall continue in force;\n(ii) prescribe the scale of fees, or the manner of fixing the fees payable in respect of any lease, licence or permit or the storing of any excisable article;\n(iii) prescribe the amount of security to be deposited by the holders of any licence or permit for the performance of the conditions of the same;\n(iv) prescribe the accounts to be maintained and the returns to be submitted by licence holders;\n(v) prohibit or regulate the transfer of licences; and\n(vi) prescribe the ages under which it shall be unlawful to employ children and to sell or give to children excisable articles;\n(i) providing for destruction or other disposal of any intoxicant deemed to be unfit for use;\n(j) regulating disposal of confiscated articles;\n(k) regulating the grant of expenses to witnesses and to persons charged with offences under this Act, and subsequently released or acquitted;\n(l) regulating the power of Prohibition and Excise officers to summon witnesses;\n(m) prescribing the tax payable to the Government in respect of excise trees from which toddy is drawn;\n(n) constituting Mobile Courts of Magistrates in consultation with the High Court, for the trial of offences against any provisions of this Act or the rules or orders made thereunder;\n(o) any other matter that may be prescribed under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "73",
            "title": "73. Repeal and Savings.",
            "chapter": null,
            "content": "(a) the Andhra Pradesh (Andhra Area) Abkari Act 1886, (Act 1 of 1886) with all the subsequent statutory modifications thereof;\n(b) the Andhra Pradesh (Telangana Area) Abkari Act, 1316-F;\n(c) the Andhra Pradesh (Telengana Area) Intoxicuting Drugs Act, 1333-F are hearby repealed :\n[The Schedule]\n[ See Section 21 (1)]\nSI. No.\nSI. No.\nDescription of Excisable articles\nDescription of Excisable articles\nMode of levying Excise duty\nMode of levying Excise duty\nMaximum rate of Excise duty\nMaximum rate of Excise duty\nMode of levying Additional Excise duty\nMode of levying Additional Excise duty\nMaximum rate of Additional Excise duty\nMaximum rate of Additional Excise duty\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\n(5)\n(5)\n(6)\n(6)\n1.\nBeer\nOn the quantity issued from the distillery or\n\t\t\t\twarehouse\nRupees fifteen per bulk litre or 120% advalorem\nOn the landed cost which is the total of basic\n\t\t\t\tprice i.e., cost price + cost of excise adhesive labels/Hologram\n\t\t\t\tcharges of freight, handling & insurance, etc., plus Excise\n\t\t\t\tDuty/ Countervailing duty of Beer.\n80% of landed cost\n2.\nIndian Made Foreign Liquor\nOn the quantity issued from the distillery or\n\t\t\t\twarehouse\nRupees one hundred and twenty per litre of the\n\t\t\t\tstrength of proof spirit or 120% advalorem\nOn the landed cost which is the total of basic\n\t\t\t\tprice i.e., cost price + cost of excise adhesive labels/Hologram\n\t\t\t\tcharges of freight, handling & insurance, etc., plus Excise\n\t\t\t\tDuty/ Countervailing duty of Indian Made Foreign Liquor.\n80% of landed cost\n3.\nRectified Spirit\nOn the quantity issued from the distillery or\n\t\t\t\twarehouse\nRupees eighty per litre of the strength of proof\n\t\t\t\tspirit\n---\n---\n4.\nToddy\nOn each variety of the following trees ;\nDate of Sendhi...\nRupees Twenty per tree\nPalmyra\nRupees thirty per tree\nCoconut\nRupees fifty per tree\nSago\nRupees sixty per tree\nDate palm\nRupees fifty per tree",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 26th October, 2019 [ap055]",
        "Act Number": "(Act No. 17 of 1968)",
        "Enactment Date": "",
        "Act Year": "1968",
        "Short Title": "Andhra Pradesh Excise Act, 1968",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:18"
}