Arunachal Pradesh Excise Act, 1993
No: 6 Dated: Jul, 14 1993
THE ARUNACHAL PRADESH EXCISE ACT, 1993
(Act No. 6 of 1993)
An Act to provide law relating to excise and levy of duty of excise in Arunachal Pradesh.
BE it enacted by the Arunachal Pradesh Legislative Assembly in the Forty-fourth Year of the Republic of India as follows:-
CHAPTER-I
PRELIMINARY
1. Short title extent and commencement:-(1) This Act may be called the Arunachal Pradesh Excise Act, 1993.
(2) It shall extends to the whole of Arunachal Pradesh.
(3) It shall come into force on such date as the Government may, by notification appoint and such date may be notified for different areas.
2. Definitions:- (1) In this Act, unless there is anything repugnant in the subject or context -
(a) "Apong" means any fermented rice millet, or other grain and in whatever name it may be called locally and includes Arrack and any liquid obtained there from but does not include beer;
(b) "beer" includes ale, stout, porter and all other fermented liquor made malt, and such other substances as the State Government may specify on this behalf ;
(c) "bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not ; and includes re-bottling ;
(d) "Collector" means the Collector of the District and includes any officer appointed by the State Government to exercise and perform all or any of the powers and functions of the Collector under this Act ;
(e) "denaturant" means any substance prescribed for admixture with spirit in order to render the mixture unfit for human consumption ;
(f) "denature" means mixing of spit with one or more denaturants in such manner as may be prescribed for the purpose of rendering it unfit for human consumption ;
(g) "Exercisable article" means :-
(a) any alcoholic liquor for human consumption, or
(b) any intoxicating drug ; but does not include medicinal and toilet preparation containing alcohol or any intoxicating drug.
"Explanation":-ln this clause the expressions "medicinal preparation and toilet preparations" have the same meaning as assigned to in the "Medicinal and Toilet Preparations (Excise Duties) Act, 1945".
(h) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 of List-II in the Seventh Schedule to the Constitution.
(i) "Excise Commissioner" means the officer appointed under S8ction 5 ;
(j) "Excise Officer" means the Collector or any officer or other person appointed or invested with powers under section 5 ;
(k) "Excise Revenue" means revenue derived or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) or confiscation imposed or ordered under this Act or any other law for the time being in force relating to liquor or intoxicating drugs;
(I) "Export" means to take out of Arunachal Pradesh otherwise than across a customs frontier as defined by the Central Government ;
(m) "import" (except in the phrase "import into India") means to bring into Arunachal Pradesh otherwise than across acustoms frontier as defined by the Central Government ;
(n) "Intoxicant' means
i. any liquor, or
ii. any substance from which liquor may be distilled and which is declared by the State Government by notification in the Arunachal Pradesh Gazette to be an intoxicant for the purpose of this Act, or
iii. any intoxicating drug ;
(o) "intoxicating drug" means
i. the leaves, small stalks and flowering of fruiting tops of the Indian hemp plant (Cannabis Sativa L.), including all forms known as bhang, siddhi or ganja;
ii. charas, that is. the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport ;
iii. any mixture, with or without neutral materials of any of the above forms or intoxicating drug, or any drink prepared there from ; and
iv. any other intoxicating or narcotic substances or any fermenting agent which the State Government may specify in this behalf by notification, such substance or agent not being opium, coca leaf, or a manufactured drug as defined in the Narcotic Drugs and Psychotropic Substances Act, 1985.
(p) "Liquor" means intoxicating liquor and includes all liquid consisting of or containing alcohol and any substance which the State Government, by a notification may declare to be liquor for the purpose of the Act;
(q) "manufacture" includes -
i. every process whether natural or artificial, by which any intoxicant is produced or prepared,
ii. every process for the rectification, flavouring, blending, or colouring of liquor or for the reduction of liquor for sale, and
iii. re-distillation,
(r) "Notification" means notification m the Arunachal Pradesh Gazette ;
(s) "place" included building, house, shop, booth, vessel raft, vehicle and tent ;
(t) "Prescribed" means prescribed by rules made under this Act ;
(u) "Sale" includes any transfer otherwise than by way of gift ;
Explanation :-The supply of liquor by a club, mess, institute, society, lodge or other similar organisation by whatever name called to its members or their guests whether on payment of price or of any fee or subscription or not shall be deemed to be a sale within the meaning of this clause
(v) "State Government" means the State Government of Arunachal Pradesh ;
(w) "Spirit" means any liquor containing alcohol obtaining by distillation, whether it is denatured or not;
(x) "transport" means to remove from one place to another within the State of Arunachal Pradesh.