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← Andhra Pradesh Acts

The Andhra Pradesh Excise Act, 1968

73 sections · 9 chapters · 1 schedules

Preamble
Section 1 Short title, extent and commencement - (1) This Act may be called the
Section 2 Definitions - In this Act, unless the context otherwise requires,--
- Section 63 Appeals
- Section 64 Commissioner or Collector under this Act, may, within sixty days from the date of communication of such order, appeal to the Commissioner.
Schedule SI.

The Andhra Pradesh Excise Act, 1968

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Tax1968Andhra Pradesh Act

The Andhra Pradesh Excise Act, 1968

The Andhra Pradesh Excise Act, 1968 regulates the production, manufacture, possession, import, export, transport, and sale of intoxicating liquors and excisable articles throughout Andhra Pradesh. This law applies to all individuals, vendors, and businesses handling intoxicants within the state, as well as the excise officers enforcing these rules. It matters because it sets legal limits on alcohol possession, creates mandatory licensing requirements, and empowers authorities to prevent illicit trade, thereby safeguarding public health, maintaining law and order, and securing vital revenue for the state government.

9

Chapters

0

Parts

1

Schedules

73

Sections

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Chronological legislative evolution of The Andhra Pradesh Excise Act, 1968 across statutory gazettes and amending Acts.

Enacted1968

Amendments0

Enactment1968
Act Enacted

Principal Statute in Force: No subsequent statutory amendments have been recorded for this edition.

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Section 1Short title, extent and commencement - (1) This Act may be called the
Section 2Definitions - In this Act, unless the context otherwise requires,--

Chapter II— ESTABLISHMENT AND CONTROL

Section 3Appointment of Commissioner
Section 4Collector under this Act and shall have the control of the administration of the Excise Department.
Section 5Appointment of certain Officers and staff
Section 6Appointment of Excise Superintendents and Assistant Excise
Section 7Appoint of other Subordinate staff
Section 8Delegation

Chapter III— IMPORT, EXPORT AND TRANSPORT

Section 9Import of intoxicant
Section 10Export of intoxicant
Section 11Regulations of transport of intoxicants
Section 12Permits for transport of intoxicants

Chapter IV— MANUFACTURE, POSSESSION AND SALE

Section 13Manufacture, etc., of excisable article prohibited except under a licence
Section 14Possession of excisable articles in excess of the quantity prescribed
Section 15Superintendent, as may be prescribed.
Section 16Establishment of distillers and warehouses
Section 17Grant of exclusive privilege of manufacture, etc.,
Section 18Duties of licensee with regard to measurement and testing
Section 19Prohibition of employment of children and of persons suffering from contagious diseases
Section 20Closing of shops for preservation of public peace - (1) The District

Chapter V— EXCISE DUTY, COUNTERVAILING DUTY, ADDITIONAL EXCISE DUTY AND ADDITIONAL COUNTERVAILING DUTY

Section 21Excise duty or countervailing duty
Section 22Modes of levying duties - The excise duty,
Section 23Payment of exclusive privilege
Section 24Owner or other person in possession of excise trees to give intimation
Section 25Recovery of duty under this Act from persons other than the licensee in certain cases
Section 26Rent to which the owner or person in possession of excise trees is entitled
Section 27Prohibition of cutting down or destroying excise trees

Chapter VI— LICENCES AND PERMITS

Section 28Form and conditions of licence, etc
Section 29Power to take security and counterpart agreement
Section 30Technical defects, irregularities and omissions
Section 31Power to cancel or suspend licence, etc
Section 32Power to withdraw licence
Section 33Government.

Chapter VII— OFFENCES AND PENALTIES

Section 34Penalties for illegal import, etc.,
Section 35Penalty for rendering denatured spirit fit for human consumption -
Section 36Penalty for misconduct of licensees, etc
Section 37Penalty for adulteration, etc. by licensed vendor or manufacturer -
Section 38Penalty for consumption in chemist's shop
Section 39Manufacture, sale or possession by one person on account of another -
Section 40Penalty for cutting down or destroying excise trees
Section 41Penalty for offences not otherwise provided for
Section 42Presumption as to commission of offence in certain cases
Section 43Criminal liability of licencee for acts of servants
Section 44Enhanced punishment after previous conviction
Section 45Criminal Procedure, 1973], from being so tried.
Section 46Confiscation by Prohibition and Excise Officers in certain cases -
Section 46AIssue of show cause notice
Section 46BOrder of confiscation in the absence of offender
Section 46CProvided that no such order shall be made until the expiration of one month, from the date of seizing the goods intended to be confiscated.
Section 46DDistrict Magistrate as the case may be] who may after giving reasonable opportunity to the appellant pass such order as he deems fit.
Section 46EBar of jurisdiction - Central Act 2 of 1974.
Section 46FCommissioner of Prohibition and Excise or the appellate authority with regard to the disposal of the same shall be exclusive.
Section 47Compounding of offences – (1) The Collector, or any Prohibition and
Section 48Penalty for vexatious delay
Section 49Penalty for Prohibition and Excise Officer refusing to do duty
Section 50Penalty for abetment

Chapter VIII— DETECTION, INVESTIGATION AND TRIAL OF OFFENCES

Section 51Landholders, officers and others to give information
Section 52Commissioner, Special Enforcement Bureau/ or an Executive Magistrate carrying out the provisions of this Act.
Section 53Power to arrest without warrant, to seize articles liable for confiscation and to make searches
Section 54Powers of Magistrate to issue a warrant
Section 55Power to search without warrant - Whenever the Commissioner or a
Section 56Power to Prohibition and Excise Officer
Section 57Report by investigating officer
Section 58Report by Prohibition and Excise Officer
Section 59Arrest, search etc, how to be made
Section 60Security for appearance in case of arrest without warrant - (1) The
Section 61Procedure for prosecution and credit of fines to Prohibition and Excise
Section 62Department are credited, after deducting there from the expenses incurred in connection with such realisation.

Chapter IX— APPEALS AND REVISION

Section 63Appeals
Section 64Commissioner or Collector under this Act, may, within sixty days from the date of communication of such order, appeal to the Commissioner.

Chapter X— MISCELLANEOUS

Section 65Recovery of Government dues - (1) The following moneys, namely:-
Section 66Government's lien on property of defaulter
Section 67Recovery of dues by lessee under section 17
Section 68Provided that nothing in this section shall affect the right of any such grantee to recover any such money by a civil suit.
Section 69Protection of action taken under this Act
Section 70Limitation of suits
Section 71Offences by companies, etc
Section 72Power to make rules - (1) The Government, may, by notification
Section 73Repeal and Savings - The following enactments, namely:-