Delhi Excise Act, 2009
No: 10 Dated: Jul, 01 2010
Delhi Excise Rules, 2010
[Delhi Act 10 of 2010]
An Act to consolidate, amend and update the Excise Laws relating to manufacture, import, export, transport, possession, purchase, sale, etc., of liquor and other intoxicants, in the National Capital Territory of Delhi and for matters connected therewith or incidental thereto.
Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixtieth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
1.Short title, extent and commencement (1) This Act may be called the Delhi Excise Act, 2009.
(2) It extends to the whole of the National Capital Territory of Delhi.
(3) It shall come into force on such dater as the Government may, by notification in the Official Gazette, appoint.
2. Definitions. - In these rules, unless the context otherwise requires. -
(1) "Act" means the Delhi Excise Act, 2009 (Delhi Act 10 of 2010);
(2) "alcopop" means flavoured alcoholic beverages having fruit juices or other flavourings with an alcoholic strength up to 5 per cent. v/v;
(3) "authorised agent" means any person authorised in writing by a licensee to appear on his behalf before any officer or before any court, empowered under the Act;
(4) "bhang" means the dried leaves of hemp plant, whether male or female, and whether cultivated or uncultivated;
(5) "bottle" means a bottle for excisable articles of such type or description as may be or as may have been permitted by the Excise Commissioner from time-to-time and includes can and pouch;
(6) "budget hotel" means a hotel approved by the Ministry of Tourism, Government of India which does not provide any room service of food or beverages of any kind;
(7) "bulk litre" means a litre with reference to the bulk or quantity of the contents;
(8) "chemical examiner" means the officer appointed by the Government as chemical examiner to the Excise Control Laboratory, Delhi Forensic Science Laboratory, the Central Revenues Control Laboratory or the Central Forensic Science Laboratory, and shall also include the deputy chemical examiners of the above laboratories or any other laboratory approved by the Excise Commissioner;
(9) "customs area" means the area of a customs station and any area in which imported goods or exported goods are ordinarily kept before clearance by authorities under the Customs Act, 1962 (52 of 1962);
(10) "Customs bonded warehouse" means a public warehouse under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962);
(11) "defective bottle" means a sealed bottle containing less than the prescribed quantity of liquor, sedimented liquor, foreign object visible to the naked eye, material hazardous to health like dead insects etc., any other defect which, in the opinion of the Deputy Commissioner, would render the liquor unfit for human consumption and a bottle whose date of validity has expired;
(12) "denatured spirit" means spirit having strength not less than 66 degree over proof or 94.85 per cent. volume by volume, negative methyl alcohol, positive methylene blue with 0.5 percent light caoutchoucine, 0.5 percent pyridine and 0.2 per cent. crotoualdehyde;
(13) "draught beer" means fresh beer contained in a keg not having more than 5 per cent. volume by volume (v/v) alcoholic contents;
(14) "economy Indian Liquor" means low cost liquor which includes Delhi Economy Liquor (75 degrees) and Delhi Medium Liquor (60 degrees) as declared by the Excise Commissioner;
(15) "family" means husband, wife, dependant sons, daughters and parents;
(16) "form" means a form appended to these rules;
(17) "gauge" means to determine the quantity of spirit contained in, or taken from any cask or other receptacle or to determine capacity of any cask or receptacle;
[(17A) "guest house" means a guest house approved by the Tourism Department, Government of National Capital Territory of Delhi;]
(18) "hop" means ripened cones of female hop plant used for giving flavour to malt liquor;
(19) "hostel" means a place used for lodging the students by an educational institution whether Government or private;
(20) "in bond" means to store intoxicant without payment of duty;
(21) "Inspector" includes-Sub-Inspector;
(22) "intoxicating spirituous preparations" means the intoxicating preparations containing more than 20 degrees proof alcohol, whether self generated or added as such;
(23) "keg" means a closed receptacle, made of wood or metal or such other substance, as may be designed for containing and carriage of beer by the brewery of the size of not less than twenty litres;
(24) "lahan" means a saccharine solution from which spirit is obtained by distillation and includes fermented wash;
(25) "leaked bottle" means a bottle of which the contents are not properly secured, resulting into leakage of contents thereof;
(26) "licensee" means a person licensed to manufacture, possess, import, export, transport, store, purchase, sale, or dispense any intoxicant;
(27) "liqueur" means an alcoholic beverage, flavoured with fruits, herbs, nuts, spices, flowers, or cream and bottled with added sugar, alcoholic content is not a distinctive feature;
(28) "litre" means bulk litre of 1000 millilitres;
(29) "London Proof Spirit" means a mixture of ethyl alcohol and water which at a temperature of 15.5 degrees centigrade has a specific gravity of 0.91984 and contains 49.24 per cent. weight or 57.06 per cent. volume of alcohol;,
(30) "malt" means the germinated barley;
(31) "medicated wine" means wine classified and assessed under item 22.05 of the Customs Tariff Act, 1975 (51 of 1975) containing not more than 42 degree proof alcohol;
(32) "military club" means a club admission to which is exclusively reserved for the members of the armed forces;
(33) "minimum stock" means such stock as may be fixed by the Excise Commissioner to be the minimum stock of liquor in bottles;
(34) "neutral spirit" means neutral spirit as defined by Bureau of Indian Standards;
(35) "over proof (o.p)" means spirit of a strength greater than that of London proof;
(36) "person" includes an individual, Hindu undivided family, partnership firm, co-operative society, and company incorporated under the Companies Act, 1956 (1 of 1956);
(37) "person interested in the business of a dealer" includes every person interested in such business as a proprietor, shareholder, member, director, partner, attorney or an agent;
(38) "plain spirit" means spirit to which no flavour has been communicated and to which no flavouring or colouring matter or other material or ingredient has been added;
(39) "prescription" means a prescription given by a registered medical practitioner to a bona fide patient;
(40) "proof with reference to spirit" means the strength or proof as ascertained by hydrometer or any other means authorized by the Excise Commissioner;
(41) "proper officer" means the Deputy Commissioner and any other officer of the Excise Department;
(42) "prove" means to test the spirit by hydrometer or any other method;
(43) "public place" means any place intended for use by or accessible to the public and includes any hostel and conveyance running or parked on public roads or parking area;
(44) "registered medical practitioner" means a medical practitioner in any State in India under any law registered as a medical practitioners;
(45) "restaurant" means any place to which the public are admitted for consumption of food and beverage for a consideration;
(46) "sacramental wine" includes wine, grape juice and such other liquor as may be approved by the Government from time-to-time for use for any bona fide religious purpose in accordance with ancient custom;
(47) "section" means the section of the Act;
(48) "special denatured spirit" means ethanol denatured with 0.2% crotonaldehyde and 4 grams denatonium benzoate/denatonium sacchride per 100 litres of ethanol;
(49) "spurious liquor" means liquor, which is fake, imitation or unauthentic;
(50) "under proof (u.p.)" means spirit of a strength less than that of London proof;
(51) "year" means the year beginning with 1St April or any subsequent date and ending with 31st March.
CHAPTER II
Import, Export, Transport, Possession, Permits And Passes Of Intoxicants
3. Passes and permits where not required. - Nothing in these rules shall apply to liquor imported, exported or transported. -
(1) for private consumption and not for sale, in any quantity not exceeding the maximum quantity prescribed for possession or retail sale, or
(2) by or on behalf of any Government officer in his official capacity.
4. All exports subject to other regulations. - All exports of liquor shall be subject, in addition to the provisions of these rules, to all regulations for its import into the State concerned.
5. Permission for re-export. - The permission to re-export of Indian Liquor, Foreign Liquor and Country Liquor to other States shall be granted by the Excise Commissioner.
6. Pass mandatory for import, export or transport of liquor. - No liquor shall be imported, exported or transported, except under a pass issued in accordance with the rules for the time being in force for such import, export and transport.
7. Liquor to be imported conforming to prescribed standards. - Liquor may be imported from any place in or out side India, provided it conforms to the specifications required in an order made by the Excise Commissioner with the prior approval of the Government or if no such order has been made, which conforms to the specifications laid down by the Bureau of Indian Standards regarding alcoholic strength.
8. Import of liquor from licensed sources. - Indian Liquor, Country liquor, rectified spirit, denatured spirit and special denatured spirit shall not be imported, except from a licensed distillery, brewery, winery or bottling plant.
9. Payment of duty and fee on import, export and transport of liquor. - (1) No liquor on which the prescribed rate of duty and fee have not been paid or a bond has been executed in lieu thereof, may be imported, exported or transported.
(2) Excise Commissioner may allow re-export of Indian Liquor and Country Liquor without payment of duty in special cases for reasons to be recorded.