SPECIAL LAWS

UNIT-3 SHORT NOTES

THE JAMMU & KASHMIR EXCISE ACT,1958

DEFINITION (SECTION 3)
DEFINITIONS – SECTION 3
Under the J&K Excise Act, 1958 (Section 3), unless the context
otherwise requires:

1. Excise Revenue
Revenue from duty, fee, tax, fine, confiscation, or penalties under
this Act or any law related to liquor/intoxicating drugs.

2. Excise Officers
Includes:
• Commissioner – Appointed by Government.
• Deputy Commissioner – Appointed for specific provinces.
• Excise & Taxation Officer – Includes other officers appointed
under this Act.

2-a. Denatured/Methylated Spirit

Spirit permanently made unfit for human consumption.
3. Liquor
Includes:
• Intoxicating liquor like spirits of wine, methylated spirits, beer,
etc.
• Any substance declared by the Government as liquor.

5. Beer
Includes ale, stout, porter, cider and all fermented liquors usually
made from malt.

8. Opium
Includes:
• Capsules of poppy (papaver somniferum L), whether crushed
or powdered.
• Coagulated juice from such capsules.
• Any mixture containing these (except when morphine < 0.2%).

9. Intoxicating Drug
Includes:
• Opium, charas, ganja, bhang.
• Any preparation from hemp plant or other substances not
classified as liquor.
10. Sale or Selling
Includes any transfer other than a gift.

10-a. Retail and Wholesale Sale

• Retail: Sale not exceeding quantity fixed by rules.
• Wholesale: Exceeds the quantity fixed for retail.

11. Import
Bringing liquor/drugs into J&K from other parts of India.

12. Export
Sending liquor/drugs out of J&K to other parts of India.

13. Transport
Moving liquor/drugs from one place to another within J&K.

14. Manufacture
Any process (natural or artificial) to produce or prepare liquor or
drugs, includes re-distillation and rectification.

15. Rectification
Purification, colouring, or flavouring of spirits by adding any
material.
17. Imprisonment
Includes both simple and rigorous imprisonment.

18. Molasses
Viscous liquid or solid from sugar/gur production containing
fermentable sugar (used for making alcohol).

3-A. Country Liquor and Foreign Liquor

Declared as such by Government through notification.
ESTABLISHMENT AND CONTROL (SECTION 4-4D)
Section 4 – Appointment of Excise and Taxation Officers
• The State Government has the power to appoint officers to
enforce the provisions of the Act.
• Officers appointed under this section include:
o Commissioner
o Deputy Commissioners
o Excise and Taxation Officers
• These officers are given specific powers and responsibilities
under the Act through either direct appointment or delegated
authority.
Sub-section (2):
 • The Government may also appoint a Joint Commissioner
(Enforcement) to exercise powers under the Act, as specified
in a Government notification.
• Additional officers or staff may be appointed to assist the Joint
Commissioner.
This section ensures a well-defined organizational structure for the
implementation of excise laws.

Section 4-A – Delegation of Power

• The Government can delegate any of its powers from Section
4 to any of the officers named therein (like Commissioner or
Deputy Commissioner).
• Delegated officers can also appoint additional subordinates if
needed for enforcement of the Act.
Suspension/Dismissal:
• Officers appointed through delegation can be suspended or
dismissed by the officer who appointed them.
This section allows for administrative flexibility, making sure that
power can be delegated without full dependence on central
authority.

Section 4-B – Superintendence and Control

• This section establishes the hierarchy and control of excise
administration.
Sub-section (1):
 • The Commissioner has general superintendence over all
excise matters in the State, subject to the control of the
Government.
Sub-section (2):
• The Deputy Commissioner supervises and controls all Excise
& Taxation Officers within his jurisdiction.
• This is also subject to the Commissioner's control.
This creates a chain of command and accountability from the Excise
Officer to the Deputy Commissioner, and ultimately to the
Commissioner and Government.

Section 4-C – Appeal

This section provides a mechanism to challenge orders passed by
excise authorities:
• An appeal can be made:
o Against an order of the Excise and Taxation Officer → to
the Deputy Commissioner.
o Against an order of the Deputy Commissioner (when
exercising original jurisdiction) → to the Commissioner.
Time Limit:
• Appeal must be filed within 60 days from the date of the
order.
This section ensures that affected parties have a legal remedy to
challenge decisions of excise authorities.

Section 4-D – Revision and Review

This section empowers higher authorities to review or revise
decisions to correct errors or ensure legality.
Sub-section (1) – Revision:
• The Commissioner may suo moto (on his own) or on
application, call for records of any case decided by a
subordinate officer.
• He can verify whether the order was legal and proper, and
pass suitable orders.
• Limitation: Application for revision must be made within 90
days of the order or proceeding.
Sub-section (2) – Review:
• The authority passing the order may review its own order or
that of a predecessor.
• However, only one review is allowed; the same authority
cannot review again.
Sub-section (3) – Grounds for Review:
• New facts or circumstances that justify reconsideration.
• Mistake/error on the face of the record.
• Any other sufficient reason.
Sub-section (4) – Time Limit:
• Review application must be filed within 30 days.
Sub-section (5) – Natural Justice:
• No adverse order shall be passed without hearing the
concerned party.
This section safeguards administrative justice, allowing correction
of genuine errors while also ensuring procedural fairness.
IMPORT,EXPORT & TRANSPORT (SECTIONS 5-10)
Section 5 – Import of Liquor and Intoxicating Drugs
• Import is prohibited into J&K unless:
1. Duty is paid or a bond is executed for such payment.
2. Conditions prescribed by the Government are fully
complied with.
• Import means bringing intoxicants from any other part of
India into the State.
Purpose: Prevent illegal inflow of intoxicants and ensure taxation.

Section 6 – Export of Liquor or Intoxicating Drug

• Export is allowed only if:
o The liquor or drug is lawfully imported or manufactured
in J&K.
o Permission is obtained from a competent authority.
o Fee or duty (if applicable) is paid as per law.
• Export means sending intoxicants from J&K to another part of
India.
idea: Regulates outbound movement and ensures government
control.

Section 7 – Power to Prohibit Transport

 • The Government may prohibit the transport of liquor or
drugs:
o From one local area to another within the State.
o Through notification in the Government Gazette.
This gives the Government control over inter-district movement of
intoxicants for public interest or law enforcement reasons.

Section 8 – Transport Must Be Covered by a Permit

• No one can transport liquor or intoxicating drugs beyond the
quantity prescribed by the Government without a valid
permit.
• Permits are not required:
o If foreign liquor is transported for private use.
o Or for licensed sale, unless a Government notification
states otherwise.
Purpose: Prevent large-scale illegal movement and ensure
accountability.

Section 9 – Permits for Transport

• Permit Issuers: The Commissioner or any person authorized
by him.
• Permits can be of two types:
1. General Permits – For definite periods and types of
intoxicants.
 2. Special Permits – For specific consignments and
occasions.
Permit system allows regulated and traceable transport of
intoxicants.

Section 10 – Details to Be Mentioned in Permits

Every permit must mention:
• Name of the person authorized to transport.
• Validity period.
• Quantity and description of intoxicant.
• Any other conditions or information prescribed by the
Government.
Permits also extend to servants or representatives of the permit-
holder.
DUTIES (SECTION 16-19)
DUTIES (Sections 16 to 19)
Under the J&K Excise Act, 1958
This chapter provides the legal framework for levying excise duties
on liquor and intoxicating drugs. It empowers the Government to
impose, regulate, and collect duties and also to grant exclusive
rights related to liquor/drugs.

Section 16 – Duty on Liquor or Intoxicating Drugs

• The Government may levy excise duty on:
o Liquor or intoxicating drugs manufactured in the State.
 o Liquor or drugs imported into or exported from the
State.
• Government's Discretion:
o The Government may fix rates of duty from time to
time.
o It may also exempt certain liquor or drugs from duty
(fully or partially) through notification.
Objective: Generate state revenue and regulate alcohol and
narcotics through taxation.

Section 16-A – Approval of Labels

• No liquor (whether manufactured in or imported into the
State) can be:
o Purchased, stored, or sold unless its label is approved
by the Commissioner.
• Fee for Label Approval:
o The Commissioner may approve the label upon payment
of a fee, as prescribed by the Government through
notification.
Purpose: To maintain product standards, ensure traceability, and
prevent counterfeit liquor.

Section 17 – How Duty May Be Imposed

The duty may be imposed in any of the following ways:
1. On spirits/beer:
 o On quantity produced or
o Quantity removed from distillery/brewery/warehouse or
o On import/export of liquor/drugs.
2. On intoxicating drugs:
o Rateably charged on quantity produced or
o Based on area of cultivation.
3. Exclusive Privilege Fee:
o Duty may be imposed by accepting a sum in exchange
for granting exclusive or other rights for:
▪ Manufacturing,
▪ Supplying (wholesale),
▪ Selling (retail),
▪ Or both.
4. License Fees:
o Charged for the license to manufacture or sell
liquor/drugs.
5. Transport Duties:
o Levied on movement/transport of intoxicants as per
Government rules.
6. Bottling Duty (Clause f):
o Additional duty may be levied on bottling of liquor.
Flexibility: This section gives the Government wide powers to frame
and adjust excise duty policies.
Section 18 – Duties May Be Farmed (Leased Out)
• Duties may be farmed out in any local area with the
Government’s approval.
• The farmer (contractor) must:
o Pay the agreed amount,
o Abide by prescribed conditions,
o Take out a license from the Commissioner.
Farming of duties allows the Government to lease out the right to
collect excise revenue in return for fixed payments — a kind of
public-private revenue sharing model.

Section 19 – Farmer May Let or Assign

• A person who has been granted exclusive/excise privilege or
has taken a duty on farm (lease) may sublet or assign it to
another person.
• However:
o It must be approved by the Commissioner.
o The new lessee/assignee must receive a license before
exercising the privilege.
This provision allows delegation of duty rights but under proper
regulation and oversight.
POWERS & DUTIES OF OFFICERS ETC ( SECTIONS 26-47)
POWERS & DUTIES OF OFFICERS, ETC.
Sections 26 to 47 of the J&K Excise Act, 1958
This part of the Act empowers Magistrates, Excise Officers, Police
Officers, and other authorities with special powers to conduct
search, seizure, arrest, investigation, and regulation to enforce
excise laws.

Section 26 – Search Warrant by Magistrate or Deputy

Commissioner
• A Magistrate or Deputy Commissioner may issue a search
warrant if:
o They receive information (from Excise Officer, Police, or
others).
o They believe that an offence under the Act has occurred.
• The warrant may authorize search for liquor, drugs,
equipment, or materials used in offences.

Section 27 – Search Without Warrant

• Officers not below the rank of Naib Tehsildar/Sub-
Inspector/Inspector can search without a warrant if:
o They have reason to believe an offence has occurred.
o Delay in getting a warrant would lead to loss of
evidence.
• Such officers can:
o Search premises/persons.
o Seize articles.
o Detain/arrest persons involved.
Section 28 – Entry and Inspection of Licensed Premises
• Officers can enter and inspect any place where:
o Liquor or drugs are manufactured or stored under a
licence.
o Sales take place.
• Officers can test, weigh, measure, or examine liquor, drugs,
equipment, and materials.

Section 29 – Use of Force for Entry

• Officers can break open doors/windows or remove obstacles:
o If they are resisted or obstructed during lawful entry.

Section 30 – Arrest Without Warrant and Seizure

• Excise Officers, Police Officers, or empowered persons may:
o Arrest without warrant for offences under Sections 48,
50, 50-A.
o Seize liquor, drugs, or related items suspected to be
illegal.
o Search persons or vehicles carrying such articles.
Sub-section (2):
• Persons arrested by non-Excise Officers must be taken to the
nearest Excise Inspector.
Sub-section (3):
 • The Excise Inspector must:
o Maintain a daily diary of enquiry.
o Record time of information, actions taken, and findings.
Sub-section (4):
• Govt. may authorize Police Officers (Sub-Inspector or above)
with powers of Excise Inspector.

Section 31 – Arrest if False Name/Refusal to Identify

• A person suspected of an offence who:
o Refuses to give name/residence or gives false details,
• May be arrested to ascertain identity.

Section 32 – Searches to Follow CrPC

• All searches must be conducted as per Criminal Procedure
Code (CrPC).
• Exception: “Inhabitants” in CrPC Sec. 103 replaced by
“respectable persons” in Excise Act.

Section 33 – Police, Revenue Officers & Village Officials Must

Assist
• All such officials are legally bound to help Excise Officers in:
o Searches, arrests, and enforcement under this Act.

Section 34 – State Officers to Report Offences

 • Every Government employee (except Excise Officers) must:
o Immediately report any excise law violation to Excise
Officers.

Section 35 – Landholders and Cultivators to Report

• Zamindars, tenants, cultivators must:
o Report illegal cultivation or liquor/drug production on
their land.

Section 35-A – Power to Destroy Illegally Grown Poppy/Hemp

• If poppy or hemp is found to be unlawfully cultivated:
o Excise Officer may seize, destroy, and confiscate it.
o Must be done in the presence of a Magistrate.

Section 36 – Production of Arrested Persons

• Arrested persons must be brought before a Judicial
Magistrate without undue delay.

Section 37 – Detention Limited to 24 Hours

• Arrested persons cannot be kept in custody for more than 24
hours (excluding travel time) unless:
o Magistrate extends the period as per Section 40.
Section 38 – Certain Offences are Non-Bailable and Summarily
Triable
• Offences under:
o Section 48 (clauses b, d, e)
o Section 50(1)
• Are non-bailable.
• Offences under Sections 48, 49, 50, 50-A, 50-B, 55, and 56(1)
are triable summarily.

Section 39 – Bail
• CrPC provisions on bail apply.
• In this Act, Excise Inspector is treated as officer in charge of
police station for bail purposes.

Section 40 – Enquiry Not Completed in 24 Hours

• If enquiry can’t be completed in 24 hours:
o Officer must send the accused and case details to the
nearest Magistrate.
o Magistrate may authorize custody up to 15 days.

Section 41 – Arrest by Deputy Commissioner

• DC may arrest a person on reasonable belief of offence.
• Must record reasons.
 • Accused may be released on bail unless offence is non-
bailable under Section 48 or 50(1).

Section 42 – Power to Call Witnesses

• Excise Officer may summon any person as a witness or ask for
relevant documents.
• Some protected classes (e.g., sick, pardanashin women) need
not appear outside their home.

Section 43 – Examination of Witnesses

• Officer may orally examine witnesses.
• Witness must answer truthfully (except for self-incrimination).
• Responses are to be recorded and signed.

Section 44 – Release When Evidence is Deficient

• If enquiry shows insufficient evidence:
o The accused must be released, with or without surety,
to appear later if required.

Section 45 – When Evidence is Sufficient

• If evidence is sufficient:
o Accused must be sent to Magistrate with a report and
seized articles.
 o Witnesses are required to execute bonds for
appearance.
o Magistrate must take cognizance of offence.

Section 46 – Production of Seized Articles Before Magistrate

• Seized liquor/drugs must be:
o Immediately produced before a Magistrate.
o If not possible, the officer must seal them in the
presence of two witnesses.
o Sealed articles remain in officer’s custody until
Magistrate’s orders.

Section 47 – Closing of Shops to Preserve Public Peace

• Deputy Commissioner may order closure of any liquor/drug
shop for:
o A specific time or period.
o For maintaining public peace and order.
PENALTIES (SECTION 48-67)
PENALTIES (Sections 48 to 67)
Under the Jammu & Kashmir Excise Act, 1958
This part of the Act deals with the penal provisions imposed for
violating the law, especially concerning illegal manufacture,
possession, transport, sale, and misuse of liquor and
intoxicating drugs.
Section 48 – Penalty for Unlawful Import, Export, Manufacture,
Possession, Sale, etc.
Whoever:
• Imports, exports, transports, manufactures, possesses, or sells
liquor or intoxicating drug in contravention of the Act or
rules;
Shall be punished with:
• Imprisonment: Up to 3 years (minimum 3 months).
• Fine: Up to ₹10,000 (minimum ₹1,000).
This section covers major general offences related to excise
violations.

Section 48-A – Using Methylated Spirit as Intoxicant

• If anyone uses or attempts to use methylated/denatured
spirit to manufacture an intoxicating drink:
Punishment:
• Imprisonment: 1 to 2 years
• Fine: ₹3,000 to ₹7,000
Prevents misuse of industrial spirits for consumption.

Section 48-B – Possession of Illegal Labels, Corks, Seals, etc.

• Possessing printed caps, corks, labels, seals that imitate
licensed products is an offence.
Punishment:
 • Imprisonment: 3 months to 1 year
• Fine: ₹1,000 to ₹3,000
Aimed at counterfeiting and fraud in alcohol packaging.

Section 49 – Breach of License Conditions

• Any licensee who violates the terms of their license:
Punishment:
• Imprisonment: 2 to 6 months
• Fine: ₹5,000 to ₹10,000

Section 50 – Illicit Liquor Possession

• Possession of liquor that is:
o Unlicensed
o Unfit for human consumption
o Spurious, toxic, or adulterated
Punishment:
• Imprisonment: 3 to 7 years (minimum 3 years)
• Fine: Not less than 5 times the duty and up to 10 times the
duty.
One of the harshest penalties – focuses on health and public
safety.

Section 50-A – Possession in Excess of Prescribed Quantity

 • Possessing liquor beyond the limit set by law:
Punishment:
• Imprisonment: Up to 1 year
• Fine: ₹1,000 to ₹5,000

Section 50-B – Tampering With Seals or Breakage

• Illegally breaking any government seal or lock on
distillery/warehouse/shop:
Punishment:
• Imprisonment: Up to 6 months
• Fine: Up to ₹2,000

Section 51 – Penalty for Allowing Premises to be Used for

Offences
• Owner/occupier of land/premises who knowingly allows it to
be used for unlawful liquor/drug activities:
Punishment:
• Same as for the actual offender.

Section 52 – Punishment for Attempts or Aiding Offences

• Abetment or attempt of any offence under the Act is
punishable as if the offence were committed.

Section 53 – Penalty for Resisting Officers

 • Obstructing, threatening, or assaulting an Excise Officer in
lawful duty:
Punishment:
• As per Section 353 IPC (imprisonment + fine).

Section 54 – Penalty for Offences Not Specifically Provided

• If someone violates the Act or rules and no specific penalty is
provided:
Punishment:
• Fine up to ₹2,000

Section 55 – Penalty for Failure to Appear or Give Information

• If a person:
o Refuses to give name/address.
o Fails to appear before an officer when summoned.
o Provides false information.
Punishment:
• Imprisonment: Up to 3 months
• Fine: ₹200 to ₹1,000

Section 56 – Failure of Officer or Village Official to Report

• If any Police, Revenue or Village officer fails to report an
offence:
Punishment:
 • Imprisonment: Up to 3 months
• Fine: Up to ₹500

Section 57 – Offences Committed by Companies or Firms

• If any offence under this Act is committed by a firm, company,
or association:
Then:
• Every person in charge/responsible for the conduct of its
business is deemed guilty, unless they prove no knowledge or
negligence.

Section 58 – Confiscation
• Upon conviction, any liquor, drugs, equipment, packaging,
vehicles, animals used in the offence may be confiscated.

Section 59 – Confiscation by Officer

• Even before conviction, the Deputy Commissioner or Excise
Officer may order confiscation of seized items after hearing
the parties.

Section 60 – Liability of Licensee

• If an offence occurs on licensed premises, the licensee is
presumed guilty unless proven otherwise.
EXEMPTIONS & PROHIBITIONS (SECTIONS 63-64)
Section 63 – Exemptions and Prohibitions
This section empowers the Government to:
1. Prohibit:
o The import, export, transport, manufacture, sale, or
possession of any liquor or intoxicating drug in any part
of the State.
o The collection or cultivation of poppy, hemp, or similar
intoxicating plants.
2. Exempt:
o Any person, institution, or class of persons from all or
any of the provisions of the Act.
o Entire regions or situations from the application of
certain provisions of the Act.
3. Method:
o This is done by notification in the Government Gazette.
o Conditions may be imposed for such exemptions.
Purpose:
• To allow flexibility for scientific, medicinal, or industrial use.
• To empower the government to declare dry zones, regulate
community-based restrictions, or temporarily suspend rules
during emergencies.

Section 64 – Bar of Actions

This section provides a protective legal shield for:
1. Government officials or any person acting:
 o Under the authority of the Act, or
o In good faith under rules, licenses, or directions issued
under the Act.
2. No legal suit, prosecution, or proceeding shall lie against such
persons:
o For anything done or intended to be done in good faith
under the Excise Act or its rules.
Purpose:
• To prevent harassment of officers who take lawful action.
• To ensure administrative confidence while enforcing strict
excise controls.

@AAQIBMAJEEDKHAN