Karnataka Excise Act, 1965



w w w . L a w y e r S e r v i c e s . i n

Section
Section Title
  INTRODUCTION
  title CHAPTER I : PRELIMINARY
  1 Short title, extent, commencement and application
  2 Definitions
  title CHAPTER II : ESTABLISHMENT AND CONTROL
  3 Appointment of Excise Commissioner
  4 Deputy Commissioner
  4A [Joint Commissioner of Excise and Deputy Commissioner of Excise]
  5 Appointment of 1 [Superintendents of Excise and Deputy Superintendents of Excise]
  5A Constitution of an Intelligence Bureau and appointment of Superintendents and Deputy Superintendents of Excise (Intelligence Bureau)
  6 Appointment of 1 [Inspectors of Excise, Sub-Inspectors of Excise] and other subordinate officers
  7 Delegation of powers
  title CHAPTER III : IMPORT, EXPORT AND TRANSPORT
  8 Import of intoxicant
  9 Export of intoxicant
  10 Prohibiting of transport of intoxicant
  11 Transport of intoxicant
  12 Permits for transport
  title CHAPTER IV : MANUFACTURE, POSSESSION AND SALE
  13 Manufacture, etc., of excisable article prohibited except under a licence
  14 Possession of excisable articles in excess of the quantity prescribed
  15 Sale of excisable articles without licence prohibited
  15A Consumption or allowing consumption of Liquor in unlicensed Public Places
  16 Establishment of distilleries and warehouses
  16A Licence to manufacture, bottle or manufacture and bottle arrack for sale
  16B Licences granted for manufacture and bottling of arrack cease to be valid
  17 Power to grant lease of right to manufacture, etc
  18 Lessee's permission to draw toddy
  19 Duties of licensees with regard to measurement and testing
  20 Prohibition of employment of children and of women
  21 Closing of shops for the preservation of public peace 1 [etc.,]
  title CHAPTER V : EXCISE DUTY AND COUNTERVAILING DUTY
  22 Excise duty or countervailing duty on excisable articles
  23 Ways of levying such duties
  24 Payment of fees for grant of lease
  24A Grant of Exclusive or other privilege in respect of foreign liquor
  25 Tax for tapping trees from whom leviable
  title CHAPTER VI : LICENCES AND PERMITS
  26 Form and conditions of licence, etc
  27 Power to take security and counterpart agreement
  28 Technical defect, irregularities and omissions
  29 Power to cancel or suspend licence, etc
  30 Power to withdraw licence
  31 Surrender of licence
  title CHAPTER VII : OFFENCES AND PENALTIES
  32 Penalty for illegal import, etc
  33 Penalty for rendering denatured spirit fit for human consumption
  34 Penalty for illegal possession
  35 Penalty for offence not otherwise provided for
  36 Penalty for misconduct of licensee, etc
  37 Penalty for adulteration, etc., by licensed vendor or manufacturer
  38 Penalty for consumption in Chemist's shop, etc
  38A Penalty for allowing premises, etc, to be used for the purpose of committing an offence under this Act
  39 Manufacture, sale or possession by one person on account of another
  40 Presumption as to commission of offence in certain cases
  41 Criminal liability of licensee for acts of servants
  42 Enhanced punishment after previous conviction
  42A Security for abstaining from commission of certain offences
  43 Liability of certain things to confiscation
  43A Confiscation by Excise Officers in certain cases
  43B Issue of show-cause notice before confiscation under section 43A
  43C Order of confiscation when an offender is not known or cannot be found etc
  43D Revision
  43E Appeal
  43F Award of confiscation not to interfere with other punishments
  43G Bar of jurisdiction in certain cases
  44 Omitted
  45 Compounding of offences
  46 Penalty on Excise Officer making vexatious search, seizure detention or arrest
  47 Penalty for Excise Officer refusing to do duty
  48 Penalty for vexatious delay
  49 Penalty for abetment of escape of person arrested, etc
  title CHAPTER VIII : DETECTION, INVESTIGATION AND TRIAL OF OFFENCES
  50 Landholders, officers and others to give information
  51 Power to enter and inspect places of manufacture and sale
  51A Third party inspection or special audit
  52 Power to arrest without warrant, to seize articles liable for confiscation and to make searches
  53 Power of magistrate to issue a warrant
  54 Power to search without warrant
  55 Power of Excise Officers in matters of investigation
  56 Report by Investigating Officer
  57 Report by Excise Officer
  58 Arrest, search, etc., how to be made
  59 Security for appearance in case of arrest without warrant
  60 Procedure for prosecution
  60A Procedure to be followed by Magistrate
  title CHAPTER IX : APPEAL AND REVISION
  61 Appeals
  62 Revision
  title CHAPTER X : MISCELLANEOUS
  63 Recovery of Government dues
  63A Recovery of certain tax arrears as arrears of excise revenue
  64 Government lien on property of defaulters
  65 Recovery of dues by lessee under section 17
  66 Refund in case of exported liquor
  67 Power of State Government to exempt, etc
  68 Protection of action taken under this Act
  68A Suit or prosecution in respect of acts done under colour of duty not to be entertained without sanction of the State Government
  68B Bar of jurisdiction of Civil Courts
  68C Injunction not to be granted in respect of recovery of excise dues
  69 Limitation of suits
  70 Offences by companies, etc
  71 Power to make rules
  72 Repeal and saving