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(1) The Mizoram Liquor (Prohibition and Control) Act, 2014

The Mizoram Liquor (Prohibition and Control) Act, 2014 · 2015-01-29 · 1 The Mizoram Liquor (Prohibition and Con-trol) Act, 2014 AN ACT To prohibit and control the production, manufac-ture,

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Page 1: The Mizoram Liquor (Prohibition and Control) Act, 2014 · 2015-01-29 · 1 The Mizoram Liquor (Prohibition and Con-trol) Act, 2014 AN ACT To prohibit and control the production, manufac-ture,

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The Mizoram Liquor (Prohibitionand Control) Act, 2014

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The Mizoram Liquor (Prohibition and Control) Act, 2014

Section Page NoCHAPTER – IPRELIMINARY

1. Short title, extent and commencement. ..........................................22. Definitions. .........................................................................................2

CHAPTER – IIMANUFACTURE, POSSESSION AND SALE

3. Establishment or Licensing of distilleries, breweries, wineries,bottling plants and bonded warehouses. ......................................11

4 . Licence, permit or pass required for depositing or keeping intoxi-cating liquor in bonded warehouse or other place of storage. ... 12

5. Payment of duty on removal from distillery, brewery, winery, bottlingplant, bonded warehouse or other place of storage. ................... 13

6. Maintenance and use of measures, weights and instruments by alicensee. .......................................................................................... 13

7. Retail and wholesale . .................................................................... 148. Limit of possession. ........................................................................ 149. Grant of exclusive privilege of manufacture and sale of country

liquor. ............................................................................................... 1510. Transfer of exclusive privilege. ...................................................... 1611. Power to declare dry days. ............................................................. 1612. Power to close shops temporarily. ................................................ 17

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CHAPTER – IIIIMPORT, EXPORT AND TRANSPORT

13. Restrictions on export, import or transport. .................................. 1814. Grant of passes. .............................................................................. 19

CHAPTER – IVLICENCES, PERMITS AND PASSES

15. Fees, condition and form of licences, permits or passes . ......... 2016. Duration of licence, permit or pass. .............................................. 2017. Agreement to be made by licensee. ............................................. 2118. Accounts and returns. .................................................................... 2119. Transfer of licence, permit or pass. .............................................. 2120. Technical defects, irregularities and omission. .......................... 2121. Power to cancel or suspend licence, permit or pass. ................. 2222. Power to cancel licence, permit or pass etc.. ............................. 2423. No right to renewal, or compensation. ......................................... 25

CHAPTER – VLEVY OF DUTY

24. Levy of duty. ..................................................................................... 2625. Mode of levy of duty. ........................................................................ 2726. Payment for grant of exclusive privilege. ...................................... 2927. Grant of exemption from payment of excise duty. ....................... 29

CHAPTER-VIDEPARTMENTAL MANAGEMENT OR TRANSFER

28. Power of Commissioner to take grants under management, or totransfer them. .................................................................................. 30

Section Page No

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CHAPTER-VIIPREVENTION, DETECTION, INVESTIGATION AND

TRIAL OF OFFENCES AND PROCEDURE

29. Power to inspect places of manufacture, bottling plant, bondedwarehouse, retail shop, bar etc. and to seize utensils etc.. ......... 32

30. Power of entry, search, seizure and arrest. ................................... 3431. Power of seizure and arrest in public places. .............................. 3532. Magistrate to try offences under the Act. ....................................... 3633. Power to issue warrant of arrest and search. ............................... 3634. Power of investigation, prosecution, procedure for investigation

and trial. ........................................................................................... 3635. Officers of Government, Members of Village/Local Council and

Village Defense Party are bound to give information. .................. 3736. Arrest by private person or group of persons and procedure on

such arrest. ...................................................................................... 3737. Landlords and other to give information. ...................................... 3838. Report of arrest and seizure. .......................................................... 3839. Appointment of departmental officer as expert. ........................... 3940. Offences cognizable and non-bailable. ....................................... 3941. Excise & Narcotics and Police custody of articles seized. ......... 40

CHAPTER-VIIIPROHIBITIONS, OFFENCES AND PENALTIES

42. Prohibition of manufacture, transport, import, export, and con-sumption of liquor, except under licence, permit or pass. .......... 41

43. Punishment for contravention of Section 42. ............................... 4244. Punishment for illegal possession in small quantity for personal

consumption of any intoxicating liquor. ........................................ 4445. Prohibition of alteration of denatured alcohol. ............................. 4546. Punishment for alteration of denatured alcohol etc.. .................. 45

Section Page No

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47. Penalty for selling spurious liquor. ................................................ 4648. Prohibition of mixing other substance with liquor. ....................... 4649. Punishment for allowing premises to be used for the commission

of an offence. .................................................................................. 4650. Possession of intoxicating liquors not obtained from a licenced

vendor prohibited. ........................................................................... 4751. Penalty for misconduct by permit holder. ..................................... 4852. Attempt to commit offence under this Act. .................................... 4953. Punishment for obstruction etc.. ................................................... 4954. Abetments. ...................................................................................... 4955. Penalty for maliciously giving false information. .......................... 5056. Employment of children under eighteen years by any licensee is

prohibited. ....................................................................................... 5057. Penalty for adulteration by licenced manufacturer, bottler, bonded

warehouse owner, or vendor or his servant. ................................. 5058. Penalty for certain unlawful acts of licenced vendors or their

servants. ........................................................................................... 5159. Penalty for possession of unlawfully imported, exported, trans-

ported and manufactured intoxicating liquor, etc.. ...................... 5260. Penalty for failing to produce licence, permit or pass by licensee or

his servant. ...................................................................................... 5361. Import, export, transport, manufacture, sale or possession by one

person on account of another. ....................................................... 5362. Criminal liability of licensee for acts of servant. ........................... 5463. Imprisonment under Section 61 or section 62. ........................... 5464. Punishment for vexatious search, seizure or arrest. .................... 5565. Punishment for offence for which no punishment is provided. .. 5666. Enhanced punishment after previous conviction. ....................... 5667. No suspension, remission or commutation in any sentence

awarded under this Act. .................................................................. 5668. Presumption of culpable mental state. ......................................... 5769. Presumption to the commission of an offence. ........................... 57

Section Page No

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CHAPTER-IXESTABLISHMENTS, CONTROL, APPEAL AND REVISION

70. Establishments, delegation and withdrawal of powers. .............. 5971. Control, appeal and revision. ......................................................... 5972. Correction of errors. ....................................................................... 60

CHAPTER – XMISCELLANEOUS PROVISIONS

73. Power of Government to make rules. ........................................... 6174. Power of Government to exempt intoxicating liquor from provisions

of the Act. ......................................................................................... 6675. Things liable to confiscation. ........................................................ 6676. Confiscation by Magistrate. ........................................................... 6877. Confiscation by Superintendent of Excise & Narcotics. .............. 6878. Power to compound offences. ...................................................... 6979. No Bar to legal proceeding. ........................................................... 7180. Limitation of suit and prosecutions. .............................................. 7181. The State Prohibition Council and the District Prohibition Commit-

tee. ................................................................................................... 7282. Repeal and savings. ....................................................................... 73

Section Page No

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The Mizoram Liquor (Prohibition and Con-trol) Act, 2014

AN ACT

To prohibit and control the production, manufac-ture, possession, transport, import, export, purchase, saleand consumption of intoxicating liquor and to provide forthe imposition of excise duty thereon in the State ofMizoram and for matters connected therewith.

Be it enacted by the Legislative Assembly of theState of Mizoram in the Sixty Fifth Year of the Republic ofIndia as follows :-

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CHAPTER – I

PRELIMINARY

1. Short title, extent and commencement:

(1) This Act may be called the Mizoram Liquor (Pro-hibition and Control) Act, 2014.

(2) It shall extend to the whole of the State ofMizoram, except the three autonomous districts namelyChakma Autonomous district, Lai Autonomous district andMara Autonomous district constituted under the SixthSchedule to the Constitution of India.

(3) It shall come into force on such date as the Gov-ernment may, by notification in the Official Gazette, ap-point in this behalf.

2. Definitions:

In this Act, unless the context otherwise requires :-

(1) “Act” means the Mizoram Liquor (Prohibitionand Control) Act, 2014;

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(2) “Bar” mean a retail business establishment thatserves alcoholic drinks – beer, wine, liquor, and cocktails– for consumption on the premises.

(3) “Beer” means and includes ale, stout, port andall other alcoholic beverage usually made from malt orgrain;

(4) “Bonded Warehouse” means a licenced privatebonded warehouse or a public bonded warehouse or estab-lished by Government under this Act for storing liquor onwhich duty has not been paid;

(5) “Bottling Plant” means premises where bottlingof liquor is done and includes every place therein where itis stored or wherefrom it is issued;

(6) “Brewery” means premises where beer is manu-factured and includes every place therein where beer isstored or wherefrom it is issued;

(7) “Club” means a society of persons associatedtogether for social intercourse for the promotion of poli-tics, sports arts and science or literature or for any pur-pose except the acquisition of gain and where the same be

Preliminary

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registered under the Companies Act, 1956 (Central Act 1of 1956), the Mizoram Co-operative Societies Act, 1991(Mizoram Act, 1991) or under any act relating to Co-op-erative Societies in force in Mizoram, or the MizoramSocieties Registration Act, 2005 or otherwise incorpo-rated or not;

(8) “Commissioner” means the Commissioner ofExcise & Narcotics appointed by the Government;

(9) “Company” means a body corporate and in-cludes a firm, a licenced vendor or other association ofindividual.

(10) “Country liquor” means and includes intoxi-cating liquor distilled and fermented from agriculturalproduce;

(11) “Denatured alcohol” means alcohol so mixedwith another substance in order to render the mixture unfitfor human consumption whether as a beverage, or inter-nally as a medicine;

(12) “Distillery” means premises where spirit ismanufactured and includes every place therein where it is

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stored or wherefrom it is issued;

(13) “Duty” or “Countervailing Duty” means theduty of Excise or countervailing duty, as the case may be,mentioned in entry 51 in List II of the Seventh Schedule tothe Constitution;

(14) “Excisable article” means –(a) any liquor for human consumption and spiritu-

ous preparations, not being a medicinal preparation or atoilet preparation under the Medicinal and Toilet Prepara-tions (Excise Duties) Act, 1955 (Central Act 16 of 1955)or

(b) Any intoxicating liquor or substance;

(15) “Excise Officer” means any officer subordi-nate to the Commissioner and any Excise & Narcotics Of-ficer invested with powers under this Act;

(16) “Excise Station” means any Excise & Narcot-ics Station established by the Government;

(17) “Excise Duty” means revenue collected fromany duty, fee, tax, penalty, payment (other than a fine im-posed by a Court of Law) or confiscation imposed, made

Preliminary

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or ordered under any provision of this Act, or under anyother law for the time being in force relating to alcoholicliquor or intoxicants;

(18) “Export” means to take out of the State ofMizoram, otherwise than across a Customs frontier as de-fined by the Central Government;

(19) “Foreign liquor” means any liquor importedby land, sea or air into India;

(20) “Government” means the State Governmentof Mizoram;

(21) “Holder of a licence” includes a person whosebid, tender or application for a licence, permit or pass hasbeen accepted by the Commissioner or any Excise Officerempowered to grant such licence, permit or pass althoughsuch person may not in fact have received the licence, per-mit or pass;

(22) “Import” means to bring into the State ofMizoram, otherwise than across a Customs frontier as de-fined by the Central Government;

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(23) “Intoxicant” means any intoxicating substancebut does not include a medicinal preparation or a toiletpreparation under the Medicinal and Toilet Preparations(Excise Duties) Act, 1955 (Central Act 16 of 1955);

(24) “Intoxicating liquor” means any liquor andincludes Zu, Rakzu, Tinzu, Zupui, Zufang, all liquid con-sisting of or containing alcohol and any other substancewhich the Government may, by notification, declare to beliquor for the purpose of this Act but does not include anymedicinal preparation or any toilet preparation under theMedicinal and Toilet Preparations (Excise Duties) Act,1955 (Central Act 16 of 1955);

(25) “Licence” means any licence issued by thecompetent authority under this Act;

(26) “Manufacture” includes every process,whether natural or artificial, by which any intoxicating li-quor is produced or prepared, redistillation and every pro-cess for the rectification, flavouring, blending, colouringor bottling of liquor;

(27) “Notification” means a notification publishedin the official gazette;

Preliminary

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(28) “Nuisance” includes any act, which causes oris likely to cause injury, danger, annoyance or offence tothe sense of sight, smell or hearing, or which is or may bedangerous to life or property;

(29) “Pass” means any pass issued by the compe-tent authority under this Act;

(30) “Permit” means any permit issued by the com-petent authority under this Act;

(31) “Place” includes a house, building, shop, tent,vessel, raft and vehicle;

(32) “Public place” means any public conveyance,hotel, shop, or any other place intended for use by, or ac-cessible to the public;

(33) “Prescribed” means prescribed by rules or no-tifications made under this Act;

(34) “Registered Medical Practitioner” means aperson registered under the Indian Medical Council Act,1956;

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(35) “Sell” means any transfer of ownership in-cluding barter;

(36) “Spirit” means any liquor containing alcoholobtained by distillation, whether it is denatured or not andincludes “Rakzu”;

(37) “State” means the State of Mizoram and it shallinclude any State or Union Territory in India;

(38) “To bottle” means to transfer liquor from acask or other vessel to a bottle or other receptacle for thepurpose of sale, whether any process of rectification beemployed or not; and includes rebottling;

(39) “Transport” means to move liquor from oneplace to another within Mizoram;

(40) “Wine” means fermented juice of apple, gin-ger, grape, guava, passion fruit, peach, pear or pineapple,or any other fruits, as may be notified by the Government;

(41) “Winery” means premises where wine is manu-factured and includes every place therein where wine isstored or wherefrom it is issued.

Preliminary

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(42) “Zu” means any rice, millet or other grain fer-mented naturally from itself or with some foreign or arti-ficial substance, whether mixed with any liquid or not, andany liquid obtained therefrom, whether diluted or undiluted.

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CHAPTER – II

MANUFACTURE, POSSESSION AND SALE

3. Establishment or Licensing of distilleries,breweries, wineries, bottling plants andbonded warehouses:

The Commissioner, with the sanction of the Gov-ernment and on such conditions as may be imposed andsuch fee as may be prescribed, may –

(1) issue licence for a distillery in which liquor maybe manufactured;

(2) issue licence for a brewery;

(3) issue licence for a winery;

(4) issue licence for establishment of bottling plantfor liquor;

(5) establish or issue licence for a bonded ware-

Manufacture, possession and sale

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house wherein any intoxicating liquor may be depositedand kept without payment of duty;

(6) issue licence for retail sale of liquor;

(7) issue licence for bar;

(8) discontinue any distillery, brewery, winery, bot-tling plant, bonded warehouse, retail shop, or bar so estab-lished;

Note: Any club which has transactions with itsmembers in respect of foreign liquor shallbe deemed to be conducting retail sale andshall be required to obtain a licence underthis Act on payment of such fees and subjectto such restrictions and on such conditionsas may be prescribed.

4 . Licence, permit or pass required for deposit-ing or keeping intoxicating liquor in bondedwarehouse or other place of storage:

No person shall, except under the authority and sub-ject to the terms and conditions of a licence, permit orpass granted in that behalf by the Commissioner or anyother officer authorized by him, deposit or keep any in-

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toxicating liquor in any bonded warehouse or other placeof storage.

5. Payment of duty on removal from distillery,brewery, winery, bottling plant, bonded ware-house or other place of storage:

No intoxicating liquor shall be removed from anydistillery, brewery, winery, bottling plant, bonded warehouseor other place of storage licenced, established or autho-rized under this Act, unless the duty or fee, if any payableunder Chapter V or Chapter VI has been paid or a bond hasbeen executed for the payment thereof.

6. Maintenance and use of measures, weights andinstruments by a licencee:

Every person who manufactures, bottles or sells anyintoxicating liquor under a licence granted under this Act–

(a) shall supply himself with such standardmeasures, standard weights, measuringinstruments and weighing instruments dulyverified and approved by the Commissionerand such other instruments as theCommissioner may prescribe and shall keepthe same in good condition; and

Manufacture, possession and sale

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(b) when such measures, weights andinstruments have been so prescribed, shall,on the requisition of any Officer referredto in Section 29, measure, weight or test anyintoxicating liquor in his possession, at suchtime and in such manner as such officer mayrequire.

7. Retail and wholesale :

The Government may by notification, declare whatquantity of any intoxicating liquor shall, for the purposesof this Act, be the limit of a retail sale.

8. Limit of possession:

(1) No person shall possess or sell any quantity ofintoxicating liquor, in excess of such quantity as the Gov-ernment may declare to be the limit of a retail sale or pos-session, except under a permit specially granted by the Gov-ernment in this behalf.

(2) Subject to the provisions of rules made underthis Act, the provision of sub-section (1) shall not applyto–

(a) any foreign liquor which is in the lawfulpossession of any common carrier or

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warehouseman as such, or

(b) any foreign liquor which has been purchasedlawfully by any person for his bona fideprivate consumption and not for sale.

(3) A person licenced to manufacture, possess orsell any intoxicating liquor shall not have in his possessionat any place other than that authorized by his licence, per-mit or pass, any quantity of any intoxicating liquor in ex-cess of such quantity as the Government has declared to bethe limit of a retail sale, except under a permit granted bythe Commissioner in this behalf.

9. Grant of exclusive privilege of manufactureand sale of country liquor:

(1) The Commissioner, with previous sanction ofthe Government, may grant to any person, on such condi-tions and for such period as it may thinks fit, the exclusiveprivilege –

(a) of manufacturing or supplying by wholesaleor retail, any country liquor within anyspecified local area.

(b) of selling by wholesale or retail, any country

Manufacture, possession and sale

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liquor within any specified local area.

(2) No grantee of any privilege under sub-section(1) shall exercise the same unless or until he has obtaineda licence, permit or pass in this behalf from the Commis-sioner.

10. Transfer of exclusive privilege:

(1) A grantee of an exclusive privilege under Sec-tion 9 shall not let or assign the same or any portion thereofunless he is expressly authorized by a condition made un-der that section to do so.

(2) Such letting or assignment shall be made onlyto a person approved by the Commissioner.

(3) The lessee or assignee shall not exercise anyrights as such unless and until the Commissioner has, uponhis application granted him a permit to do so.

11. Power to declare dry days:

The Commissioner may, by order declare any day,or days as dry day, or days for the whole of Mizoram towhich this Act applies or for any local area comprisedtherein in which sale and consumption of any intoxicating

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liquor shall be prohibited and no liquor shop shall beopened.

12. Power to close shops temporarily:

If any riot or unlawful assembly is apprehended oroccurs in the vicinity of any shop in which any intoxicatingliquor is sold, the District Magistrate may require such shopto be kept closed for such period as he may think neces-sary;

Provided that the District Magistrate who makesdirection under this section shall forthwith inform the Com-missioner and the Superintendent of Excise & Narcoticsconcerned of his action and the reason thereof.

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CHAPTER – III

IMPORT, EXPORT AND TRANSPORT

13. Restrictions on export, import or transport:

No intoxicating liquor shall be exported, importedor transported unless–

(1) the Commissioner, or any officer dulyauthorised by him has given permission, either general orspecial, for its export, import or transport;

(2) such conditions, if any, as the Commissionermay impose have been satisfied; and

(3) the duty, if any payable under Chapter V, as maybe prescribed, has been paid, or a bond has been executedfor the payment thereof;

Provided that the Government may, subject to suchconditions, if any as it thinks fit to impose, exempt anyintoxicating liquor from the provisions of this sub-section.

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14. Grant of passes:

(1) A pass for the import, export or transport, ofintoxicating liquor may be issued by the Commissioner orany officer authorised by him in this behalf.

(2) A pass issued under sub-section (1) may be ei-ther general for definite periods and specified kinds of in-toxicating liquors or special for specified occasions andparticular consignment only.

(3) A pass under sub-section (1) may be issued onlyfor the purposes of imposing and collecting duty or ensur-ing conformity with licence requirements and any otherrequirements under this Act.

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CHAPTER-IV

LICENCES, PERMITS AND PASSES

15. Fees, condition and form of licences, permitsor passes :

Every licence, permit or pass under this Act shallbe granted-

(a) on payment of such fees, if any, as theGovernment may fix, and

(b) subject to such restrictions and on suchconditions as may be imposed by rules, and

(c) in such form and contain such particulars asthe rules may prescribe.

16. Duration of licence, permit or pass:

Every licence, permit or pass under this Act shallbe granted for such period, if any, as may be prescribed byrules made under this Act.

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17. Agreement to be made by licencee:

Any authority granting a licence, permit or pass un-der this Act may require the grantee to execute an agree-ment, in conformity with the tenure of his licence, permitor pass, and to give such security, for the performance ofsuch agreement, or to make such deposit in lieu of secu-rity, as the authority granting the licence, permit or passmay require.

18. Accounts and returns:

Every licencee shall maintain such accounts andsubmit to the authorized officers such returns in such formscontaining such particulars relating to stock, apparatus,duty, fee payable and paid to the Government and such otherinformation at such intervals as may be prescribed.

19. Transfer of licence, permit or pass:

The licence, permit or pass granted under this Actis not transferable except with the prior approval of thelicencing authority subject to such terms and conditionsas may be prescribed.

20. Technical defects, irregularities and omis-sions:

Licences, permits and passes

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(1) No licence, permit or pass granted under thisAct shall be deemed to be invalid by reason merely of anytechnical defect, irregularity or omission in the licence,permit or pass or in any proceedings taken prior to the grantthereof.

(2) The decision of the Commissioner as to what isa technical defect, irregularity or omission, shall be final.

21. Power to cancel or suspend licence, permit orpass:

(1) Subject to such restrictions as the Governmentmay prescribe by rules made under Section 73, the author-ity who granted any licence, permit or pass under this Actmay cancel or suspend or impose fine, –

(a) if it is transferred or sublet by the holderthereof without the permission of the saidauthority; or

(b) if any duty, tax or fee payable by the holderthereof be not duly paid; or

(c) in the event of any breach by the holderthereof, or by any of his servants, or by anyone acting on his behalf with his express or

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implied permission, of any of the terms orconditions thereof, or

(d) if the holder thereof is convicted of anyoffence punishable under this Act or anyother law for the time being in force relatingto revenue, or of any cognizable and non-bailable offence, or of any offencepunishable under the Narcotic Drugs andPsychotropic Substances Act, 1985 (CentralAct 61 of 1985) or The Prevention of IllicitTraffic in Narcotic Drugs and PsychotropicSubstances Act, 1988 (Central Act 46 of1988) or under any section 479 to 489 ofthe Indian Penal Code, (Central Act 45 of1860) or under the Medicinal and ToiletPreparations (Excise Duties) Act, 1955 (16of 1955); or the holder is chargeable underany law relating to Domestic violence andchild’s rights and protection thereof; or

(e) if the holder of an exclusive privilegegranted under Section 9 has contravened anyprovision of this Act or any rule madethereunder or makes default in complying

Licences, permits and passes

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with any condition imposed upon him by suchlicence, permit or pass; or

(f) if the condition of the licence, permit orpass provided for such cancellation orsuspension is violated by the holder oflicence, permit or pass.

(2) The holder of a licence, permit or pass shall notbe entitled to any compensation for its cancellation or sus-pension under this section, or to the refund of any fee paidor deposited made in respect thereof, and the fee so paidor deposited so made shall stand forfeited as fine.

22. Power to cancel licence, permit or pass etc.:

(1) Whenever the authority which granted any li-cence, permit or pass under this Act considers that the li-cence, permit or pass shall be cancelled for any reason otherthan those specified in Section 21, it may, subject to suchrestrictions, if any, as the Government may prescribe byrules under Section 73, cancel the licence, permit or passeither, –

(a) on the expiration of fifteen day’s notice inwriting of its intension to do so, or

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(b) forthwith without notice, after recording itsreasons in writing for doing so.

(2) When a licence, permit or pass is cancelled un-der sub-section (1), any security or advance deposited bythe holder of such licence, permit or pass shall stand for-feited as fine.

23. No right to renewal, or compensation:

No person to whom a licence, permit or pass hasbeen granted under this Act shall have any claim to the re-newal of such licence, permit or pass, or any claim to com-pensation on the determination thereof.

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CHAPTER – V

LEVY OF DUTY

24. Levy of duty:

An excise duty and or a countervailing duty, as thecase may be, at such rate or rates as the Government maydirect, may be imposed on–

(1) any exciseable article imported, or

(2) any exciseable article exported, or

(3) any exciseable article transported, or

(4) any exciseable article manufactured or bottledin any distillery, brewery, winery or bottling plant estab-lished or kept in a bonded warehouse under licence underthis Act.

Explanation:- Duty may be imposed on any article underthis section at different rates according tothe purposes for which such article is

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intended to be used, according to the placesto which such article is to be removed forconsumption or according to the varyingstrengths, and quality of such article.

25. Mode of levy of duty:

Subject to such rules regulating the time, place andmanner of the levy and collection of duty, as may be pre-scribed, and duty imposed under Section 24 may be leviedin any of the following ways:-

(1) on an exciseable article imported,–(a) by payment upon or before import in

Mizoram or in the State or Territories fromwhich the article is brought, or

(b) by payment before issue of transport permitat District offices;

(c) by payment upon issue for sale fromdistillery, brewery, winery, bottling plant andbonded warehouse established under thisAct;

(2) on an exciseable article exported – by paymentin Mizoram or in the State or Territory to which the articleis sent;

Levy of duty

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(3) on an exciseable article transported,–(a) by payment in the district from which the

article is sent, or

(b) by payment upon issue for sale from adistillery, brewery, winery, bottling plant orbonded warehouse established under thisAct,-

(4)(a) on liquor, wine or beer manufactured in anydistillery, brewery, winery or bottling plantestablished under this Act,

(b) in accordance with such scale or equivalencecalculated on the quantity of materials used,or by the degree of attenuation of the washor wort, as the case may be, as theGovernment may prescribed;

Provided that, where payment is made upon the is-sue of an exciseable article for sale from a distillery, brew-ery, winery, bottling plant or bonded warehouse, it shall beat the rate of duty in force on the date of issue of sucharticle from such distillery, brewery, winery, bottling plantor bonded warehouse established under this Act.

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26. Payment for grant of exclusive privilege:

Instead of, or in addition to, any duty leviable underthis Act, the Government may accept payment of a sum inconsideration of the grant of any exclusive privilege underSection 9.

27. Grant of exemption from payment of exciseduty:

The Government may, either wholly or partially, andsubject to such condition as it may think fit to prescribe,grant exemption to any holder of a licence from the pay-ment of excise duty on import or collection of anyexciseable article from any distillery, brewery, winery,bottling plant or bonded warehouse for any specified pe-riod or occasion according to the purposes for which sucharticle is intended to be used.

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CHAPTER-VI

DEPARTMENTAL MANAGEMENT ORTRANSFER

28. Power of Commissioner to take grants undermanagement, or to transfer them:(1) If any holder of a licence, permit or pass granted

under this Act contravenes any provision of this Act or anyrule made thereunder, or makes default in complying withany condition imposed upon him by such licence, permitor pass, after the cancellation of such licence, permit orpass, the Commissioner may at any time–

(a) take over the management, at the risk andloss of the person to whom such licence,permit or pass was issued;

(b) transfer the unexpired portion of themanagement at the risk and loss of thatperson to any other person.

(2) If any person to whom an exclusive privilegehas been granted under Section 9 contravenes any provi-sion of this Act or any rule made thereunder, or makesdefault in complying with any condition imposed upon himby such privilege, the Commissioner may, at any time–

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(a) take over the management, at the risk andloss of the person to whom such licence,permit or pass was issued;

(b) transfer the unexpired portion of themanagement at the risk and loss of thatperson to any other person.

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CHAPTER-VII

PREVENTION, DETECTION, INVESTIGATIONAND TRIAL OF OFFENCES AND PROCEDURE

29. Power to inspect places of manufacture,bottling plant, bonded warehouse, retail shop,bar etc. and to seize utensils etc.:

Any of the following Officers, namely:–

(a) the Commissioner, or his subordinateofficers, or

(b) any Excise & Narcotics Officer not belowthe rank of Inspector–

(i) may enter and inspect, at any timeby day or night, any place in which anylicenced manufacturer carries on themanufacture of, or bottling, or stores anyintoxicating liquor, and

(ii) may enter and inspect, at any time

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by day or night, any place in which anyintoxicating liquor is sold or kept for saleby any licenced person; and

(iii) may examine the accounts,registers, passes and such other documentsmaintained, as may be prescribed by theGovernment by rules made under this Act;and

(iv) may examine, test, measure orweight materials, stil ls, utensils,implements, apparatus or intoxicating liquorfound in any such place as aforesaid; and

(v) may seize any intoxicating liquor,materials, stills, utensils, implements,apparatus referred to in clause (i), clause (ii)or clause (iii) together with any accounts,registers, passes and other documentsreferred to, or connected with thosereferred to in clause (iii) found in any suchplace as aforesaid.

(vi) may examine or test and seize anymeasures, weights or testing instruments,found in any such place as aforesaid, whichhe has reason to believe to be false.

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30. Power of entry, search, seizure and arrest:

Any Excise & Narcotics Officer or Police Officernot below the rank of Assistant Sub-Inspector, who has rea-son to believe, from personal knowledge or from informa-tion received from any person that any liquor, material, uten-sil, implement or apparatus in respect of which an offencepunishable under this Act or the rules made thereunder iskept or concealed in any building, vehicle, vessel, or en-closed place, may at any time during day or night –

(a) enter into any such building, vehicle, vesselor place and conduct search; and in case ofresistance, break open any door and removeany other obstacle to such entry;

(b) seized such liquor, material, utensil,implement, or apparatus, and any documentor apparatus, or other articles which mayfurnish evidence of the commission of theoffence;

(c) detain, search and arrest any person whomhe has reason to believe to have committedan offence under this Act relating to liquor,

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material, utensil, implement or apparatus;

31. Power of seizure and arrest in public places:

Any officer of Excise & Narcotics and Police of-ficer referred to in Section 30 of this Act may, withoutwarrant –

(a) seize, in any public place or in transit anyliquor, material, utensil, implement orapparatus in respect of which he has reasonsto believe that an offence punishable underthis Act or the rules made thereunder, hasbeen committed, and along with it, anydocument or other article which may furnishevidence of the commission of the offence,and

(b) stop, rummage and search any vehicle, vesselor conveyance. If it becomes necessary tostop the vehicle, vessel or conveyance, hemay use all lawful means for stopping it.

(c) detain, search and arrest any person whomhe has reason to believe to have committedan offence under this Act.

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32. Magistrate to try offences under the Act:

Any Magistrate having the power of the JudicialMagistrate of the first class shall try any offence punish-able under this Act.

33. Power to issue warrant of arrest and search:

Any magistrate of the first class may issue warrantof arrest of any person whom he has reason to believe tohave committed an offence punishable under this Act, orthe rules made thereunder; or,

for the search, whether by day or by night, of anybuildings, vehicle, vessels or places in which he has reasonto believe that any liquor, material, utensil, implement,documents or apparatus, in respect of which an offencepunishable under this Act has been committed, is kept orconcealed.

34. Power of investigation, prosecution, proce-dure for investigation and trial:

(1) The State Government may invest any Officernot below the rank of Assistant Sub-Inspector of the Ex-cise & Narcotics, the powers of an Officer-in-charge of aPolice Station as mentioned in clause (o) of Section 2 ofCriminal Procedure Code, 1973 for the purposes of in-vestigation and prosecution of offences under this Act.

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(2) Save as otherwise expressedly provided inthis Act, the provisions of the Code of Criminal Proce-dure, 1973 shall apply to the investigation and trial of of-fences against this Act

35. Officers of Government, Members of Village/Local Council and Village Defence Party arebound to give information:

Every Officer of the Government, every memberof a Village/Local Council, and Village Defence Party shallbe bound to give immediate information to the nearest Ex-cise & Narcotics or Police Station of the commission ofany offence and of the intention or preparation to commitany offence under this Act which may come to his knowl-edge.

36. Arrest by private person or group of personsand procedure on such arrest:

Any private person or group of persons may arrestor cause to be arrested any person who commits a non-bailable and cognizable offence under this Act, and, with-out unnecessary delay, shall make over or cause to be madeover any person so arrested to the Excise & Narcotics of-ficer or Police officer, or, in the absence of the Excise or

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Police officer, take such person or cause him to be takenin custody to the nearest Excise & Narcotics Station orPolice Station.

37. Landlords and other to give information:

Every person who owns or occupies any land orbuilding, or who is a landlord of an estate or the agent ofsuch owner, occupier or landlord of the land, building orestate, as the case may be, in which there has been any un-lawful manufacture of any liquor or any owner of a vesselor vehicle in which liquor is manufactured or carried onshall in the absence of reasonable excuse, be bound to giveinformation of the same to the Excise & Narcotics officeror Police officer immediately after the same have cometo his knowledge.

38. Report of arrest and seizure:

Any officer making an arrest or seizure under thisAct shall, within twenty-four hours of such seizure and ar-rest make a full report of all the particulars of such arrestor seizure to his immediate official superior, and producethe arrested person before a magistrate. The time taken forthe journey from the place of seizure or arrest to the Courtshall not, however, be counted.

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39. Appointment of departmental officer as ex-pert:The State Government may appoint an officer or a

class of officers in the Excise & Narcotics Departmentand Police Department as expert for the purpose of analy-sis or examination of liquor.

40. Offences cognizable and non-bailable:

Notwithstanding anything contained in the Codeof Criminal Procedure, 1973 (Act No. 2 of 1974) –

(a) every offence punishable under this Act shallbe cognizable;

(b) no person accused of an offence punishablefor a term of imprisonment of three yearsor more under this Act shall be released onbail or on his own bond unless –

(i) the prosecutor has been given anopportunity to oppose the application forsuch release, and

(ii) where the Prosecutor opposes theapplication, the Court is satisfied that thereare reasonable grounds for believing that heis not guilty of such offence and that he isnot likely to commit any offence while onbail.

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41. Excise & Narcotics and Police custody ofarticles seized:

(1) Officers-in-Charge of Excise & Narcotics orPolice Stations shall take charge of and keep in safe cus-tody, pending the orders of a Magistrate, all persons ar-rested and all articles seized under this Act and brought ordelivered to them as the case may be.

(2) All samples so taken shall be sealed with theseal of the Officer-in-charge of the Excise & Narcotics orthe Police Station as the case may be.

(3) Any Excise & Narcotics Station shall deem tobe a Police Station as mentioned in clause (s) of Section 2of Criminal Procedure Code, 1973 for the purpose of in-vestigation and prosecution of the offences under this Act.

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CHAPTER-VIII

PROHIBITIONS, OFFENCES AND PENALTIES

42. Prohibition of manufacture, transport, im-port, export, and consumption of liquor, ex-cept under licence, permit or pass:

(1) No person, without licence, permit or pass un-der the Act, shall–

(a) transport, import, export, or possess liquor;

(b) sell or buy liquor;

(c) manufacture liquor;

(d) use or keep for use any material, utensil,implement or apparatus whatsoever formanufacture of liquor; and

(e) construct any distillery, brewery, winery,bottling plant and bonded warehouse;

(2) No person shall consume liquor except on a per-

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mit granted under the provisions of this Act or the rulesmade thereunder, as the case may be.

(3) No person shall consume liquor in public place.

(4) No person shall make nuisance under the influ-ence of liquor.

(5) No person shall drive any motor vehicle whileunder the influence of liquor.

43. Punishment for contravention of Section 42:

(1) Whoever contravenes the provisions of sub-section (1) of Section 42 of this Act shall, on conviction,be punished with imprisonment for a term of not less thansix months which may extend to five years and also withfine of not less than five thousand rupees which may ex-tend to ten thousand rupees;

(2) Whoever in contravention of the provisions ofsub-section (2), (3), (4) or (5) of Section 42 of this Actshall, on conviction, be punished with imprisonment for aterm of not less than one month which may extend to twoyears or with fine of not less than one thousand rupees whichmay extend to five thousand rupees, or with both.

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Provided that the trying magistrate may, after con-victing the accused and in lieu of imprisonment and fine,pass order by which the convict is released and is com-pelled to do social work for not more than five workingdays under the supervision of the Excise & Narcotics of-ficer or Police officer as per the terms and conditions asmay be passed by the trial court in the order or prescribedin the rules.

Provided further that if the convict absconds or vio-lates the terms and conditions passed by the trial court inthe order or the rules except on sufficient ground, he shallbe liable to the sentence prescribed in this sub-section.

(3) The permit of a person convicted or penalisedunder the provision of sub-section (3), (4) or (5) of Sec-tion 42 of this Act may be liable to be cancelled.

(4) Any registered medical practitioner shall becompetent to examine and prove that a person has consumedliquor or has been in a state of intoxication.

(5) Breath analyser may also be used for proof ofliquor consumption.

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44. Punishment for illegal possession in smallquantity for personal consumption of anyintoxicating liquor:

Whoever, in contravention of any provision of thisAct, or any rule or order made or permit issued thereun-der, possess in a small quantity, any intoxicating liquorwhich is proved to have been intended for his personal con-sumption and not for sale or distribution, or consume anyintoxicating liquor shall, notwithstanding anything con-tained in this Act, be punishable with imprisonment for aterm of not less than five days which may extend to onemonth with a fine of not less than five hundred rupees whichmay extend to one thousand rupees or with both.

Explanation–(1) For the purpose of this section ‘smallquantity’ means such quantity as may bespecified and notified by the Government inthe Official Gazette.

(2) Where a person is shown to have been inpossession of a small quantity of intoxicatingliquor, the burden of proving that is wasintended for the personal consumption ofsuch person and not for sale or distribution,shall lie on such person.

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45. Prohibition of alteration of denatured alco-hol:

No person shall –(a) alter or attempt to alter any denatured

alcohol by dilution with water or by anymethod whatsoever, with the intention thatsuch alcohol may be used for humanconsumption, whether as beverage orinternally as a medicine or in any other waywhatsoever; or

(b) have in his possession any denatured alcoholin respect of which he knows or has reasonto believe that such alteration or attempt hasbeen made.

46. Punishment for alteration of denatured alco-hol etc.:

Whoever contravenes the provisions of Section 45of this Act shall be liable to be punished with imprison-ment for a term of not less than six months which mayextend to five years and with fine of not less than five thou-sand rupees which may extend to ten thousand rupees.

In prosecution for an offence under this section, it

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shall be presumed, until the contrary is proved, that the al-teration or attempt to alter any denatured alcohol, or pos-session of denatured alcohol was done with the intentionthat such alcohol may be used for human consumption asintoxicating liquor.

47. Penalty for selling spurious liquor:

Whoever sells or keeps spurious liquor shall be pun-ishable with imprisonment of not less than three monthswhich may extend to three years and fine of not less thanfive thousand rupees which may extend to ten thousand ru-pees.

48. Prohibition of mixing other substance withliquor:

Whoever mixes or permits to be mixed any drugsor any foreign ingredient with any liquor sold or manufac-tured or possessed by him which may cause disability orunconciousness or hurt shall be punishable with imprison-ment for a term of not less than six months which mayextend to five years and with fine of not less than five thou-sand rupees which may extend to ten thousand rupees.

49. Punishment for allowing premises to be usedfor the commission of an offence:

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Whoever being the owner or occupier or having theuse of any house, room enclosure, space, vessel, compound,place or vehicle, knowingly permits it to be used for thecommission, by any other person, of an offence punish-able under this Act or the rules made thereunder shall beliable to be punished with imprisonment for a term of notless than three months which may extend to three years, orwith fine of not less than two thousand rupees which mayextend to five thousand rupees, or with both;

50. Possession of intoxicating liquors not ob-tained from a licenced vendor prohibited:

(1) No person shall have in his possession any in-toxicating liquor which has not been obtained from a li-cenced vendor.

(2) Sub-section (1) shall not apply to –(a) any intoxicating liquor lawfully deposited or

kept in a distillery, brewery, winery, bondedwarehouse or other place of storage underthis Act, or

(b) any intoxicating liquor lawfully in thepossession of a licenced vendor, or

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(c) any intoxicating liquor in the possession ofa person who has lawfully imported it, or whois authorized by the Commissioner or anyofficer authorised by him to possess it, or

(d) any liquor in the possession of any commoncarrier or warehouseman as such, orpurchased at a sale authorized under the Act.

51. Penalty for misconduct by permit holder:

Whoever, being the holder of a permit, licence, passor authorization granted under this Act, or a person in theemployment of such holder of permit, licence, pass or au-thorization, while in transit–

(a) fails to produce such permit, licence, passor authorization on demand by the Excise &Narcotics or Police Officer of the rank ofAssistant Sub-Inspector and above, or

(b) willfully does or omits to do anything incontravention of any rule, or order madeunder this Act shall be liable to be punishedwith imprisonment for a term of not less thanone month which may extend to one year orwith fine of not less than two thousand

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rupees which may extend to ten thousandrupees, or with both.

The licence, permit, pass or authorisation of suchoffender shall be liable for cancellation, by the issuing au-thority

52. Attempt to commit offence under this Act:

Whoever attempts to commit any offence punish-able under this Act shall be liable to the punishment pro-vided for such offence.

53. Punishment for obstruction etc.:

Whoever obstructs, assaults or threatened to assaultor attempts to obstruct or disobeys any personnel of Ex-cise & Narcotics or Police Department in the discharge ofhis official duties shall be punishable with imprisonmentfor a term of not less than three months which may extendto three years and with fine of not less than two thousandrupees which may extend to five thousand rupees.

54. Abetments:

Whoever abets an offence punishable under this Actshall, whether such offence be or be not committed, inconsequence of such abetment, be punished with the pun-ishment provided for the offence.

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55. Penalty for maliciously giving false informa-tion:

Any person who maliciously and falsely gives in-formation to any person exercising powers under this Actleading to a search, seizure, detention or arrest shall, onconviction, be punished with imprisonment for a term ofnot less than one month which may extend to one year orwith fine of not less than five hundred rupees which mayextend to two thousand rupees or with both.

56. Employment of children under eighteen yearsby any licensee is prohibited:

No person who is licenced to manufacture, bottleand sell foreign liquor, wine or country liquor shall em-ploy or permit to be employed, either with or without re-muneration, any person under the age of eighteen years inany part of such premises.

57. Penalty for adulteration by licenced manufac-turer, bottler, bonded warehouse owner, orvendor or his servant:

If any licenced manufacturer, bottler, bonded ware-house owner, or vendor, or any person in his employment

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and acting on his behalf adulterates liquor with any othersubstance or has in his possession any adulterated liquor,if convicted, he shall be liable to imprisonment for a termof not less than two months which may extend to two years,or to fine of not less than two thousand rupees which mayextend to five thousand rupees, or with both.

58. Penalty for certain unlawful acts of licencedvendors or their servants:

(1) If any licenced vendor, or any person in his em-ployment and acting on his behalf,–

(a) sells any intoxicating liquor to a person whois drunk or intoxicated; or

(b) sells or delivers any liquor to any personapparently under the age of eighteen years,whether for consumption by such person orby any other person, and whether forconsumption on or off the premises of suchvendor, or

(c) permits drunkenness, intoxication, createnuisance or gambling on the premises ofsuch vendor;

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he shall be liable to imprisonment for a term of notless than one month which may extend to one year, or fineof not less than five hundred rupees which may extend totwo thousand rupees, or with both.

The licence, permit or pass of such offender shallbe liable to cancellation by the issuing authority.

(2) When any licenced vendor, or any person in hisemployment and acting on his behalf, is charged with per-mitting drunkenness or intoxication on the premises ofsuch vendor and it is proved that any person was drunk orintoxicated on such premises, it shall lie on the personcharged to prove that the vendor and the persons employedby him took all reasonable steps for preventing drunken-ness or intoxication on such premises.

59. Penalty for possession of unlawfully im-ported, exported, transported and manufac-tured intoxicating liquor, etc.:

If any person, without lawful authority, has in hispossession any quantity of any intoxicating liquor, know-ing the same to have been unlawfully imported, transportedor manufactured; or knowing that the prescribed duty hasnot been paid thereon, he shall be liable to imprisonment

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for a term of not less than six months which may extend tofive years and shall also be liable to fine of not less thanfive thousand rupees which may extend to ten thousand ru-pees.

60. Penalty for failing to produce licence, permitor pass by licensee or his servant:

If any holder of a licence, permit or pass grantedunder this Act or any person in the course of his employ-ment and acting on his behalf, fails to produce such li-cence, permit or pass on the demand of any Excise Officerduly authorized by the Commissioner, in this behalf to makesuch demand he shall be liable to fine of not less than fivehundred rupees which may extend to one thousand rupees.

61. Import, export, transport, manufacture, saleor possession by one person on account ofanother:

(1) When any intoxicating liquor has been imported,exported, transported, manufactured or sold or is possessedby any person on account of any other person, and suchother person knows or has reason to believe that such im-port, export, transport, manufacture or sale was, or that suchpossession is, on his account, the article shall for the pur-poses of this Act, be deemed to have been imported, ex-

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ported, transported, manufactured or sold by, or to be inthe possession of, such other person.

(2) Nothing in sub-section (1) shall absolve anyperson who imports, exports, transports, manufactures sellsor has possession of an intoxicating liquor on account ofanother person from liability to any punishment under thisAct for the unlawful import, export, transport, manufac-ture, sale or possession of such article.

62. Criminal liability of licensee for acts ofservant:

When any offence punishable under this Act is com-mitted by any person in the course of his employment andacting on behalf of the holder of a licence, permit or passgranted under this Act, such holder shall also be deemed tohave himself committed the offence, unless he establishesthat all due and reasonable precautions were exercised byhim to prevent the commission of such offence and shall,subject to the provisions of Section 61, be punishable ac-cordingly.

63. Imprisonment under Section 61 or section 62:

No person other than the actual offender shall bepunished under Section 61 or section 62 with imprison-

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ment, except in default of payment of a fine.

64. Punishment for vexatious search, seizure orarrest:

Any officer or person exercising powers under thisAct, who –

(a) maliciously enter or search or causes to besearch any building or house or similardwelling place, or

(b) vexatiously and unnecessarily seizes theproperty of any person in the pretence ofseizing or searching for anything liable toconfiscation under this Act, or

(c) vexatiously and unnecessarily detains,searches or arrests any person; or

(d) in any other way maliciously exceeds orabuses his lawful powers,

shall, on conviction, be punished with imprisonmentfor a term of not less than ten days which may extend tothree months or with fine of not less than one hundred ru-pees which may extend to five hundred rupees or with both.

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65. Punishment for offence for which no punish-ment is provided:

Whoever contravenes any provision of this Act orany rule or order made, or any condition of any licence,permit or authorisation issued there under for which nopunishment is separately provided in this Act, shall be pun-ishable with imprisonment for a term of not less than onemonth which may extend to six months or with fine of notless than three hundred rupees which may extend to onethousand rupees, or with both.

66. Enhanced punishment after previous convic-tion:

If any person, after having been previously convictedof an offence punishable under any of the provisions ofthis Act subsequently commits and is convicted of an of-fence punishable under this Act, he shall be awarded pun-ishment to twice the punishment which might be imposedon a first conviction under this Act and so on for the subse-quent convictions.

67. No suspension, remission or commutation inany sentence awarded under this Act:

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Notwithstanding anything contained in the Code ofCriminal Procedure, 1973 (Act No. 2 of 1974), or any otherlaw for the time being in force, no sentence awarded underthis Act shall be suspended or remitted or commuted.

68. Presumption of culpable mental state:

(1) In any prosecution for an offence under this Actwhich requires culpable mental state of the accused, theCourt shall presume the existence of such mental state butit shall be the responsibility of the accused to prove thefact that he had no such mental state with respect to the actcharged as an offence in that prosecution.

Explanation:- In this section, ‘Culpable mental state’includes intention, motive, knowledge of afact and belief in or reason to believe, a fact.

(2) For the purpose of this section, a fact is said tobe proved only when the Court believes it to exist beyond areasonable doubt and not merely when its existence is es-tablished by a preponderance of probability.

69. Presumption to the commission of an offence:

(1) In trial under any of the provisions of this Act, itshall be presumed without further evidence, until the con-

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trary is proved, that the accused person has committed anoffence under this Act in respect of liquor, or any still,barrel, pot, tin, utensil, implement or apparatus, whatso-ever for the manufacture of liquor or any material whichhave undergone any process towards the manufacture ofany liquor for the possession of which he is unable to ac-count satisfactorily.

(2) Where in any trial for an offence for manufac-ture of liquor and using a still, barrel, tin or pot for suchpurpose in contravention of the provisions of this Act, it isproved that the accused person was present by the side orwithin the vicinity of the still, barrel, pot or tin while it wasworking or that he was the owner or occupier having thecare, wherein such still, barrel, pot or tin was used, thenthe burden of proving that the accused person had not used,or had not abetted in using the still, barrel, pot or tin formanufacturing liquor shall be on the accused person andthe Court shall, in the absence of such proof presume tothe contrary.

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CHAPTER – IX

ESTABLISHMENTS, CONTROL, APPEALAND REVISION

70. Establishments, delegation and withdrawal ofpowers:

(1) The administration of the provisions of this Actand the rules made thereunder shall generally be under thecharge of the Commissioner.

(2) The administration of the provisions of this Actand the rules made thereunder and the collection of theexcise revenue within a District shall ordinarily be underthe charge of the Superintendent of Excise & Narcotics,or any officer empowered on this behalf.

71. Control, appeal and revision:

(1) Orders passed under this Act or under any rulemade shall be appealable in such cases, to such authoritiesand under such procedure as may be prescribed by rulesmade under Section 73.

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(2) The Government may revise any order passedby the Commissioner or by any officer exercising the pow-ers of an appellate authority under any rule made underSection 73.

72. Correction of errors:

Clerical or arithmetical errors in any order passedunder this Act or errors arising therein from any acciden-tal slip or omission may at any time be corrected by theofficer who passed the order.

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CHAPTER – X

MISCELLANEOUS PROVISIONS

73. Power of Government to make rules:

(1) The Government may, by notification, make rulesor order for the purpose of carrying out the provisions ofthis Act.

(2) In particular and without prejudice to the gener-ality of the foregoing provision, such rules and notifica-tions may provide –

(a) for regulating the import, export, transport,sale, purchase, possession, or consumptionof any intoxicating liquor;

(b) for regulating the periods for which licences,permits or passes for the wholesale or retailvend of any intoxicating liquor may begranted, and the number of such licences,permits or passes which may be granted forany local area and particulars to be contained

Miscellaneous provisions

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in the licences, permit or passes grantedunder this Act;

(c) for prohibiting the grant of licences, permitsor passes for the retail sale of anyintoxicating liquor at any place or within anylocal area as may be described in the rules,or for defining the places in the vicinity ofwhich shops for the retail sale of anyintoxicating liquor shall not ordinarily belicenced;

(d) for regulating the procedure to be followedand prescribing the matters to ascertainbefore any l icence or permit for thewholesale or retail vend of any intoxicatingliquor is granted for any locality;

(e) for regulating the manufacture, supply orstorage of any intoxicating liquor, and alsofor regulating –

(i) the establishment, inspection,supervision, management and control of anyplace for the manufacture, supply or storageof any intoxicating liquor and the provision

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and maintenance of fittings, implements andapparatus therein;

(ii) the bottling of liquor;(iii) the place and manner of levying

duty on intoxicating liquor and to the refundthereof;

(f) for fixing the strength, price or quality inexcess of or below which any intoxicatingliquor shall not be supplied or sold, and thequantity in excess of which denatured spiritshall not be possessed, and for prescribinga standard of quality for any intoxicatingliquor;

(g) for declaring how spirit manufactured inIndia shall be denatured and for causing spiritso manufactured to be denatured through theagency or under the supervision of servantsof the Government and for ascertainingwhether any spirit so manufactured has beendenatured;

(h) for regulating the deposit of any intoxicatingliquor in a bonded warehouse established and

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authorized under this Act, and the removalof any intoxicating liquor from any suchbonded warehouse or from any distillery orbrewery;

(i) for prescribing the scale of fees or themanner of fixing the fees payable in respectof any exclusive privilege granted in thisAct, or any licence, permit or pass grantedunder this Act, or in respect of the storingof any intoxicating liquor;

(j) for regulating the place and manner ofpayment of such fees;

(k) for prescribing the restriction under whichor the conditions on which any licence,permit or pass, may be granted, cancelledor suspended, and also for:–

(i) regulating or prohibiting thereduction of liquor by a licencedmanufacturer or licenced vendor from ahigher to a lower strength;

(ii) prescribing the nature andregulating the arrangement of the premises

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in which any intoxicating liquor may be sold,and prescribing the notices to be exposed atsuch premises;

(iii) prohibiting or regulating theemployment by the licensee of any personor class of person to assist him in hisbusiness;

(iv) prescribing the days and hoursduring which any licenced premises may ormay not be kept open, and providing for theclosing of such premises on specialoccasions;

(v) prescribing the accounts andregisters to be maintained and the returns tobe submitted by the licensees relating totheir business, and;

(vi) regulating the transfer oflicences, permits or passes;

(l) for the destruction or for the disposal in anyother manner, of any intoxicating liquor unfitfor consumption; and for regulating thedisposal or destruction of articles or thingsconfiscated or seized under the Act.

(m)any other matter which may be prescribed

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(3) Every rules made under the Act shall be laid, assoon as may be after it is made, before the Legislative As-sembly of Mizoram. The Legislative Assembly of Mizorammay make any modification in the rules or decides that therules should not be made, the rule shall thereafter have ef-fect only in such modified form or be of no effect, as thecase may be.

74. Power of Government to exempt intoxicatingliquor from provisions of the Act:

The Government may, by notification, either whollyor partially, and subject to such condition (if any) as it maythink fit to prescribe, exempt any intoxicating liquor fromall or any of the provisions of this Act, either throughoutMizoram or in any specified local area, or for any speci-fied period or occasion or as regards any specified classof persons.

75. Things liable to confiscation:

Whenever an offence punishable under the Act hasbeen committed, the following things shall be liable toconfiscation, namely–

(a) the intoxicating liquor, still, utensils,implement, apparatus or materials in respect

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of or by means of which such offence hasbeen committed:

(b) any intoxicating liquor lawfully imported,transported, manufactured and held inpossession or sold, along with anyintoxicating liquor liable to confiscation asaforesaid:

(c) the receptacles, packages and coverings inwhich anything liable to confiscation underclause (a) or clause (b) is found and the othercontents, if any, of such receptacles andpackages, and

(d) the animal, cart, raft, vehicle, vessel, orother conveyances used in carrying anythingreferred to in the foregoing clauses:

Provided that no animal, cart, raft, vehicle, vessel,or other conveyance as specified in clause (d) shall be li-able to confiscation unless the owner thereof is proved tohave been implicated in the commission of the offence.

Explanation:- For the purposes of this section, “owner”

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includes, in relation to any animal, cart, raft,vehicle, vessel, or other conveyance,–

(i) which is in the possession of aminor, the guardian of such minor, or

(ii) which is the subject of a hirepurchase agreement, the person inpossession thereof under the agreement.

76. Confiscation by Magistrate:

When, in any case tried by a Magistrate, the Magis-trate decides that the seized article is liable to confisca-tion under Section 75, he shall order such thing to be con-fiscated and placed at the disposal of the Commissioner.

77. Confiscation by Superintendent of Excise &Narcotics:

When an investigation is made, and if it appears tothe Superintendent of Excise & Narcotics that an offenceunder this Act has been committed, and that anything seizedunder this Act is liable to confiscation and it further ap-pears that the offender is not known or cannot be found,the Superintendent of Excise & Narcotics or any officerauthorized by the Commissioner shall inquire into and de-termine the case and, if he finds that the thing is liable to

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confiscation under this Act, shall order such confiscationand the articles so confiscated shall be placed at the dis-posal of the Commissioner or to any officer specially au-thorized by the Commissioner for disposal of such con-fiscated articles.

Provided that no such order shall be made until theexpiration of one month from the date of seizing the thingintended to be confiscated or without hearing any personwho may appear within that period and claim any right tosuch thing, and evidence if any which he produces in sup-port of his claim.

Provided further that, if the thing in question is li-able to speedy and natural decay, or if the Superintendentof Excise & Narcotics or any officer authorized by theCommissioner for this purpose, is of the opinion that itssale would be for the benefit of the owner, the Superinten-dent of Excise & Narcotics or any officer authorized bythe Commissioner for this purpose may at any time directit to be sold; and the provisions of this section shall, asnearly as practicable, apply to the net proceeds of such sale.

78. Power to compound offences:

(1) The Commissioner or any Excise & Narcotics

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Officer not below the rank of Inspector authorized by theCommissioner, by general or special order in this behalf,–

(a) may accept from any person whose licence,permit or pass is liable to be cancelled orsuspended under clause (a), clause (b) orclause (c) of sub-section (1) of Section 21,or who is reasonably suspected of havingcommitted an offence punishable under anysection of this Act other than Section 42,payment of a sum of money not exceedingten thousand rupees in lieu of suchcancellation or suspension or instituting aprosecution in respect of such offence, asthe case may be, and

(b) may, in any case in which any property hasbeen seized as being liable to confiscationunder this Act, release the same on receivingpayment of the value thereof, as estimatedby the Commissioner or such Excise &Narcotics officer, or of such smaller sumas the Commissioner or the officer maythink fit.

(2) When the payments referred to in sub-section

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(1) have been duly made, the accused person, if in custody,shall be discharged, and the property seized, if any, shall bereleased; and no further proceedings shall be taken againstsuch person or property.

79. Bar to legal proceeding:

(1) No suit or other legal proceedings shall lieagainst any person in respect of anything which is done ingood faith or intended to be done in pursuance of this Actor the rules made thereunder.

(2) No suit or other legal proceedings shall lieagainst the Government for any damage caused by anythingwhich is done in good faith or intended to be done in pur-suance of this Act or the rule made thereunder.

80. Limitation of suit and prosecutions:

(1) No Magistrate shall take cognizance of any of-fence charged against any Excise and Narcotics or Policepersonnel for the commission of an offence in course ofthe performance of duty under this Act unless the prosecu-tion is instituted within three months of the commissionof the act complained of.

(2) Notwithstanding anything contained in this Act

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or in any other law for the time being in force, when anyExcise & Narcotics or Police personnel is accused of anyoffence to have committed by him while acting or purport-ing to act in the discharge of his official duty under thisAct, no Court shall take cognizance of such offence, ex-cept with the previous sanction of the Government undersection 197 of the Code of Criminal Procedure, 1973 andsection 19 of the Prevention of the Corruption Act, 1988,as the case may be.

81. The State Prohibition Council and the Dis-trict Prohibition Committee:

(1) The state Government may by notification, es-tablish with effect from such date as it may specify in suchnotification a council/committee to be known as The StateProhibition Council and The District Prohibition Commit-tee to look into the success or otherwise of the implemen-tation of this Act.

(2) The State Prohibition Council and the DistrictProhibition Committee shall consist of the following mem-bers namely:-

(a) Minister of Excise and Narcotics, who shallbe the Chairman of the State ProhibitionCouncil and the Deputy Commissioner of a

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district who shall be the Chairman of theDistrict Prohibition Committee.

(b) Such number of other official or non-official members representing such interestsas may be prescribed by the StateGovernment.

(3) The State Council and the District Committeeshall meet as and when necessary. However, at least twomeetings shall be held every year.

(4) The State Council/District Committee shallmeet at such time and place as the chairman may thinks fitand shall observe such procedure in regard to the transac-tion of its business as may be prescribed by the State Gov-ernment.

82. Repeal and savings:

(1) On and from the commencement of this Act,the Mizoram Excise Act, 1973 (Act No. 7 of 1974) andthe rules made thereunder and the Mizoram Liquor TotalProhibition Act, 1995 (Act No. 10 of 1995) and the rulesmade thereunder shall stand repealed.

Provided however that pending cases under the re-

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pealed Acts or rules shall continue to be tried and disposedof under the repealed Acts or rules as if the repealed Actsor rules have not been repealed.

(2) Notwithstanding such repeal, anything done orany action take under the Mizoram Excise Act, 1973 andthe rules made or Notifications issued thereunder and theMizoram Liquor Total Prohibition Act, 1995 and the rulesmade or Notifications issued thereunder shall, in so far asthey are not inconsistent with the provisions of this Act,be deemed to have been done or taken under the corre-sponding provisions of this Act.

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