Loading…

The Delhi Excise Act, 2009

81 sections · 8 chapters · 2 schedules

Preamble
- Section 1 Short title, extent and commencement
- Section 2 Definitions
Schedule THE DELHI EXCISE ACT, 2009 25
Schedule Schedule

The Delhi Excise Act, 2009

Loading act…

EasyActs.in · Official Act PDFs and full text, free.

No sign-up, no tracking — just the law, indexed and searchable.

About Editorial Standards Privacy Policy Terms & Conditions Cookie Policy

Support us on Google Search

Not legal advice. Verify against the official text before relying on any provision.

Tax2009Delhi Act

The Delhi Excise Act, 2009

The Delhi Excise Act, 2009 governs the manufacture, import, export, transport, possession, sale, and consumption of liquor and other intoxicants in the National Capital Territory of Delhi. It applies to commercial liquor vendors, distilleries, breweries, importers, as well as the general public in Delhi. The law establishes an administrative framework under the Excise Commissioner, sets up licensing systems, levies excise duties, prohibits underage sales, restricts liquor advertising, and penalizes illegal trade or adulteration. This legislation matters because it secures government excise revenue, protects public safety and health against dangerous or illegal alcohol, and regulates the public availability of alcohol in Delhi.

8

Chapters

0

Parts

2

Schedules

81

Sections

Start reading →← Delhi Acts All Acts

Explore with AIChatGPT Claude Perplexity

Imported from lawgist.in

Official Legislative Text

Educational Study Layer

⏳

Legislative Amendment Timeline

Chronological legislative evolution of The DELHI EXCISE ACT, 2009 across statutory gazettes and amending Acts.

Enacted2009

Amendments0

Enactment2009
Act Enacted

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

Browse

Chapter I— PRELIMINARY

Section 1Short title, extent and commencement
Section 2Definitions

Chapter II— ESTABLISHMENT AND CONTROL

Section 3Appointment of Excise Commissioner
Section 4Powers and functions of Excise Commissioner
Section 5Appointment of certain officers and staff
Section 6Excise Intelligence Bureau
Section 7Excise administration
Section 8Delegation and withdrawal of powers
Section 9Investing persons with special powers
Section 0IS
Section 10Reward for seizure of intoxicants and vehicles, etc.

Chapter III— LICENCE AND PERMIT FOR MANUFACTURE, POSSESSION,

Section 11Prohibition of import, export, transport, manufacture, possession, sale, etc. of intoxicant
Section 12Grant of letter of intent, licence or permit
Section 13Qualifications for grant of licence
Section 14Power to take security and counterpart agreement
Section 15Technical defects in licence and permit
Section 16Power to withdraw licence and permit
Section 17Power to suspend or cancel licence and permit
Section 18Bar to the right of renewal and to compensation
Section 19Surrender of licence
Section 20Transfer of licence or permit
Section 21Grant of exclusive privilege of manufacture, etc.
Section 22Removal of liquor from manufactory, warehouse, etc., on payment of duty
Section 23Prohibition of sale to certain persons
Section 24Prohibition of employment of certain persons
Section 25Closing of shops for preservation of public peace

Chapter IV— EXCISE REVENUE

Section 26Nature and components of excise revenue
Section 27Excise duty, countervailing duty and special duty
Section 28Power of Government to vary duty
Section 29Recovery of duty and other levies and lien on the property of defaulter
Section 30Interest payable for failure to pay excise revenue
Section 31Power to reduce or waive interest in certain cases

Chapter V— OFFENCES AND PENALTIES

Section 33Penalty for unlawful import, export, transport, manufacture, possession, sale, etc.
Section 34Penalty for rendering denatured spirit fit for human consumption
Section 35Penalty for mixing noxious substance with liquor
Section 36Order to pay compensation
Section 37Penalty for selling spurious liquor
Section 38Penalty for possession of liquor unlawfully imported, non-duty paid, etc.
Section 39Penalty for consumption of liquor in chemist s shop
Section 40Penalty for consumption of liquor in public place
Section 41Penalty for uklawful advertisement
Section 42Penalty for employing minors or selling liquor to minors
Section 43Penalty for assault and obstruction
Section 44Liability of employer for offence committed by his employee or agent
Section 45Penalty for manufacture, sale or possession by one person on account of another
Section 46Penalty for non-payment of duty or fee
Section 47Penalty for allowing premises, etc., to be used for commission of an offence
Section 48Penalty for attempt to commit an offence
Section 49Penalty on excise officer for making vexatious search, seizure, detention or arrest
Section 50Penalty on excise officer refusing to do duty
Section 51Penalty for offences not otherwise provided for
Section 52Presumption as to commission of offence in certain cases
Section 53Enhanced punishment after previous conviction
Section 55Magistrate s power to impose enhanced penalties
Section 56Commission of offence by companies
Section 57Compounding of certain offences
Section 58Certain things liable to confiscation
Section 59Confiscation by Deputy Commissioner in certain cases
Section 60Order of confiscation and destruction not to interfere with other punishment
Section 61Bar of jurisdiction in confiscation
Section 62Relevancy of statements under certain circumstances

Chapter VI— DETENTION, INVESTIGATION AND TRIAL OF OFFENCES

Section 63Power to obtain information
Section 64Landholders, officers and others to give information
Section 65Power of arrest, search and seizures
Section 66Duty of police to accept seized articles
Section 67Offences under this Act to be cognizable
Section 68Certain offences to be non-bailable
Section 69Power of court to try cases summarily
Section 70Security for good conduct and abstaining from committing offences

Chapter VII— REVIEW, APPEAL AND REVISION

Section 71Review
Section 72Appeal
Section 73Order of appellate authority
Section 74Deposit of excise revenue before filing appeal
Section 75Revision of orders by Excise Commissioner

Chapter VIII— MISCELLANEOUS PROVISIONS

Section 76Power of Government to declare what shall be deemed to be liquor
Section 77Power of Government to regulate drinking and to enforce prohibition
Section 78Power of Government to regulate molasses, black jaggery, mahua flower, etc. to prevent misuse
Section 79Power to regulate advertisement
Section 80Bar and limitation of certain suits
Section 81Power of Government to make rules
Section 82Power to remove difficulties
Section 83Repeal and savings