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The Odisha Excise Act, 2008

108 sections · 0 chapters

Preamble
Section 1 Short title, extent and commencement
Section 2 Definitions :– In this Act, unless the context otherwise requires,
Section 3 Powers to declare what shall be deemed to be country liquor, foreign
Section 4 Declaration of quantity for retail and wholesale
Section 5 Appointment, powers and functions of Excise, Commissioner, delegations and withdrawal of powers
Section 6 Control, appeal and revision
Section 7 Restrictions on import
Section 8 Restrictions on export or transport
Section 9 Power to prohibit import, export or transport
Section 10 Passes for import, export and transport
Section 11 Licence required for manufacture
Section 12 Drawing of tari in notified areas
Section 13 Establishment of distilleries, breweries or warehouses
Section 14 Licence required for depositing or keeping intoxicant in warehouse or other place of storage
Section 15 Payment of duty on removal from distillery, brewery, warehouse or other place of storage
Section 16 Possession of intoxicant not obtained from a licensed vender
Section 17 Possession of intoxicant generally
Section 18 Licence required for sale
Section 19 Wholesale trade in foreign liquor, India made foreign liquor and country liquor
Section 20 Grant of exclusive privilege of manufacture and sale of foreign liquor, India made foreign liquor and country liquor or other intoxicants etc.
Section 21 Exemption in certain cases
Section 22 Transfer of exclusive privilege
Section 23 Maintenance and use of measures, weights and instruments by licensed manufacturers and venders
Section 24 Prohibitions of advertisement, etc.
Section 25 Employment of children or women by licensed venders
Section 26 Powers to close shops temporarily
Section 27 Restriction on grant of licence or exclusive privilege
Section 28 Nature and components of excise revenue
Section 29 Excise duty and countervailing duty
Section 30 Declaration of ex-factory and maximum retail price
Section 31 Recovery of excise duties and levies and lien on the property of defaulter
Section 32 Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc.
Section 33 Accounts and returns
Section 34 Luxury tax
Section 35 Payment for grant of privilege
Section 36 Regulation and levy on other goods unfit for human consumption
Section 37 Preparation of list of places of which it is proposed to grant licences for the retail sale of spirit
Section 38 Publication of such list
Section 39 Time for preparation and publication of such list
Section 40 Submission of objections and suggestions to Collector
Section 41 Grant of licences by Collector and submission of list, objections and suggestions to Excise Commissioner
Section 42 Decision of Excise Commissioner
Section 43 Application of Sections 37 to 42 to licences for retail sale of intoxicants other than spirit
Section 44 Exemptions of certain licences from Sections 37 to 43
Section 45 Fees for terms and conditions and duration of licences, permits and passes
Section 46 Counterpart agreement by licensee, or exclusive privilege and security or deposit
Section 47 Power to cancel or suspend licence, permit or pass
Section 48 Power to withdraw licences
Section 49 Surrender of licences
Section 50 Bar of right to renewal and to compensation
Section 51 Departmental management or transfer
Section 52 Penalty for un-lawful import, export, transport, manufacture, possession, sale, etc.
Section 53 Presumption as to possession of intoxicant by the accused
Section 54 Penalty for contravention of Section 24
Section 55 Penalty for altering or attempting to alter any denatured spirit, etc.
Section 56 Presumption as to offence under Section 55 in certain cases
Section 57 Presumption as to any spirit being or containing or having been derived from denatured spirit
Section 58 Penalty for adulteration by licenced manufacturer or vender or his servant
Section 59 Penalty for mixing noxious substance with liquor
Section 60 Penalty for fraud by licensed manufacturer or vender or his servant
Section 61 Penalty for certain unlawful acts of licensed venders or their servants
Section 62 Penalty for possession of intoxicant in respect of which an offence has been comitted
Section 63 Penalty for consumption in chemist's shop, etc.
Section 64 Penalty for certain acts by licensee or his servant
Section 65 Import, export, transport, manufacture, sale or possession by one person on account of another
Section 66 Criminal liability of licensee for acts of servants
Section 67 Penalty on Excise Officer making vexatious search seizure, detention or arrest and refusing to do duty
Section 68 Penalty for offences not otherwise punishable
Section 69 Penalty for abetment and attempt to commit offence
Section 70 Enhanced punishment after previous conviction
Section 71 Seizure of property liable to confiscation
Section 72 Bar of other proceedings during pendency of confiscation proceedings
Section 73 Result of criminal proceeding not to affect the order of confiscation
Section 74 Property when to vest in the State Government
Section 75 Compounding of offences and releasing property liable to confiscation
Section 76 Power to enter and inspect and power to test and seize measures, etc.
Section 77 Power to arrest without warrant, to seize articles liable to confiscation, and to make searches
Section 78 Power of Court to issue warrant of arrest
Section 79 Power to search
Section 80 Power to prevent commission of offence
Section 81 Landholders, Officers and other to give information
Section 82 Excise Stations
Section 83 Powers of Excise Officers to investigate offences :– (1) The Officer in
Section 84 Powers and duties of Excise Officers investigating offences:– (1) For
Section 85 Provisions as to bail in offences other than non- bailable offence:
Section 86 Report of arrests, seizures and searches :– When any Excise Officer below
Section 87 Station within the local limits of whose jurisdiction the arrest, seizure or search was made.
Section 88 Application of certain provisions of the Code of Criminal Procedure, 1973
Section 89 Compensation to the victims consuming spurious liquor, etc. :– Whoever,
Section 90 Power to make rules :– (1) The State Government may make rules to carry
Section 91 Publication and effect of rules and notifications
Section 92 Power of the State Government to declare what shall be deemed to be liquor
Section 93 Power of the State Government to regulate consumption and to enforce prohibition
Section 94 Power of the State Government to regulate molasses, black jaggery, mohua flower, etc. and to enforce prohibition
Section 95 Recovery of dues
Section 96 Power of State Government to exempt intoxicants from provisions of this Act
Section 98 Certain proceedings under the Act to be judicial proceedings
Section 99 Forfeiture of illegally acquired properties
Section 100 Competent Authority for forfeiture of illegally acquired property
Section 101 Submission of details of property for forfeiture
Section 102 Issue of notice to persons likely to be affected
Section 103 Findings of the Competent Authority
Section 104 Forfeiture of illegally acquired property to State
Section 105 Burden of proof to lie on the persons affected
Section 106 Fine in lieu of forfeiture
Section 107 Appeal on the orders of Competent Authority
Section 108 Bar of suits and prosecution against the State and Officers
Section 109 Repeal and savings

The Odisha Excise Act, 2008

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Tax2005Odisha Act

The Odisha Excise Act, 2008

The Odisha Excise Act, 2008 comprehensively regulates alcoholic beverages and other intoxicants throughout the state. It governs production, manufacturing, distribution, and sale of liquor while establishing the licensing system for excise revenue. The law applies to all persons and entities involved in liquor-related activities including manufacturers, traders, and transporters. It empowers government authorities with the power to enforce regulations, impose penalties for violations, and collect taxes. The Act aims to create a structured framework for controlling and managing alcohol-related activities in Odisha while generating revenue for the state government and ensuring public health and safety.

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Legislative Amendment Timeline

Chronological legislative evolution of The Odisha Excise Act, 2008 across statutory gazettes and amending Acts.

Enacted2005

Amendments1

Sections Changed1

Latest2008

Substitution2008
Odisha Gazatte Ext. No. 2008, Dt. 07.11.2016
Affected:Sec. 90
Enactment2005
Act Enacted

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Section 1Short title, extent and commencement
Section 2Definitions :– In this Act, unless the context otherwise requires,
Section 3Powers to declare what shall be deemed to be country liquor, foreign
Section 4Declaration of quantity for retail and wholesale
Section 5Appointment, powers and functions of Excise, Commissioner, delegations and withdrawal of powers
Section 6Control, appeal and revision
Section 7Restrictions on import
Section 8Restrictions on export or transport
Section 9Power to prohibit import, export or transport
Section 10Passes for import, export and transport
Section 11Licence required for manufacture
Section 12Drawing of tari in notified areas
Section 13Establishment of distilleries, breweries or warehouses
Section 14Licence required for depositing or keeping intoxicant in warehouse or other place of storage
Section 15Payment of duty on removal from distillery, brewery, warehouse or other place of storage
Section 16Possession of intoxicant not obtained from a licensed vender
Section 17Possession of intoxicant generally
Section 18Licence required for sale
Section 19Wholesale trade in foreign liquor, India made foreign liquor and country liquor
Section 20Grant of exclusive privilege of manufacture and sale of foreign liquor, India made foreign liquor and country liquor or other intoxicants etc.
Section 21Exemption in certain cases
Section 22Transfer of exclusive privilege
Section 23Maintenance and use of measures, weights and instruments by licensed manufacturers and venders
Section 24Prohibitions of advertisement, etc.
Section 25Employment of children or women by licensed venders
Section 26Powers to close shops temporarily
Section 27Restriction on grant of licence or exclusive privilege
Section 28Nature and components of excise revenue
Section 29Excise duty and countervailing duty
Section 30Declaration of ex-factory and maximum retail price
Section 31Recovery of excise duties and levies and lien on the property of defaulter
Section 32Excise revenue to be paid irrespective of pendency of any writ petition, suit, etc.
Section 33Accounts and returns
Section 34Luxury tax
Section 35Payment for grant of privilege
Section 36Regulation and levy on other goods unfit for human consumption
Section 37Preparation of list of places of which it is proposed to grant licences for the retail sale of spirit
Section 38Publication of such list
Section 39Time for preparation and publication of such list
Section 40Submission of objections and suggestions to Collector
Section 41Grant of licences by Collector and submission of list, objections and suggestions to Excise Commissioner
Section 42Decision of Excise Commissioner
Section 43Application of Sections 37 to 42 to licences for retail sale of intoxicants other than spirit
Section 44Exemptions of certain licences from Sections 37 to 43
Section 45Fees for terms and conditions and duration of licences, permits and passes
Section 46Counterpart agreement by licensee, or exclusive privilege and security or deposit
Section 47Power to cancel or suspend licence, permit or pass
Section 48Power to withdraw licences
Section 49Surrender of licences
Section 50Bar of right to renewal and to compensation
Section 51Departmental management or transfer
Section 52Penalty for un-lawful import, export, transport, manufacture, possession, sale, etc.
Section 53Presumption as to possession of intoxicant by the accused
Section 54Penalty for contravention of Section 24
Section 55Penalty for altering or attempting to alter any denatured spirit, etc.
Section 56Presumption as to offence under Section 55 in certain cases
Section 57Presumption as to any spirit being or containing or having been derived from denatured spirit
Section 58Penalty for adulteration by licenced manufacturer or vender or his servant
Section 59Penalty for mixing noxious substance with liquor
Section 60Penalty for fraud by licensed manufacturer or vender or his servant
Section 61Penalty for certain unlawful acts of licensed venders or their servants
Section 62Penalty for possession of intoxicant in respect of which an offence has been comitted
Section 63Penalty for consumption in chemist's shop, etc.
Section 64Penalty for certain acts by licensee or his servant
Section 65Import, export, transport, manufacture, sale or possession by one person on account of another
Section 66Criminal liability of licensee for acts of servants
Section 67Penalty on Excise Officer making vexatious search seizure, detention or arrest and refusing to do duty
Section 68Penalty for offences not otherwise punishable
Section 69Penalty for abetment and attempt to commit offence
Section 70Enhanced punishment after previous conviction
Section 71Seizure of property liable to confiscation
Section 72Bar of other proceedings during pendency of confiscation proceedings
Section 73Result of criminal proceeding not to affect the order of confiscation
Section 74Property when to vest in the State Government
Section 75Compounding of offences and releasing property liable to confiscation
Section 76Power to enter and inspect and power to test and seize measures, etc.
Section 77Power to arrest without warrant, to seize articles liable to confiscation, and to make searches
Section 78Power of Court to issue warrant of arrest
Section 79Power to search
Section 80Power to prevent commission of offence
Section 81Landholders, Officers and other to give information
Section 82Excise Stations
Section 83Powers of Excise Officers to investigate offences :– (1) The Officer in
Section 84Powers and duties of Excise Officers investigating offences:– (1) For
Section 85Provisions as to bail in offences other than non- bailable offence:
Section 86Report of arrests, seizures and searches :– When any Excise Officer below
Section 87Station within the local limits of whose jurisdiction the arrest, seizure or search was made.
Section 88Application of certain provisions of the Code of Criminal Procedure, 1973
Section 89Compensation to the victims consuming spurious liquor, etc. :– Whoever,
Section 90Power to make rules :– (1) The State Government may make rules to carry out the objects of this Act
Section 91Publication and effect of rules and notifications
Section 92Power of the State Government to declare what shall be deemed to be liquor
Section 93Power of the State Government to regulate consumption and to enforce prohibition
Section 94Power of the State Government to regulate molasses, black jaggery, mohua flower, etc. and to enforce prohibition
Section 95Recovery of dues
Section 96Power of State Government to exempt intoxicants from provisions of this Act
Section 98Certain proceedings under the Act to be judicial proceedings
Section 99Forfeiture of illegally acquired properties
Section 100Competent Authority for forfeiture of illegally acquired property
Section 101Submission of details of property for forfeiture
Section 102Issue of notice to persons likely to be affected
Section 103Findings of the Competent Authority
Section 104Forfeiture of illegally acquired property to State
Section 105Burden of proof to lie on the persons affected
Section 106Fine in lieu of forfeiture
Section 107Appeal on the orders of Competent Authority
Section 108Bar of suits and prosecution against the State and Officers
Section 109Repeal and savings