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The Medicinal and Toilet Preparations (Excise Duties) Act, 1955

139 sections · 0 chapters · 17 schedules

Section 1 Short title, extent and commencement
Section 2 Definitions
Section 4 Rebate of duty on alcohol, etc. supplied for manufacture of dutiable goods
Section 5 Recovery of sums due to Government
Section 6 Certain operations to be subject to licences
Section 7 Offences and penalties
Section 8 Power of Courts to order forfeiture
Section 9 Power to arrest
Section 10 Power to summon persons to give evidence and produce documents in inquiries under this Act
Section 11 Officers required to assist excise officers
Section 12 Owners or occupiers of land to report manufacture of contraband dutiable goods
Section 13 Punishment for connivance at offences
Section 14 Searches and arrests how to be made.
Section 15 Disposal of persons arrested.
Section 16 Inquiry how to be made by excise officers against arrested persons forwarded to them.
Section 17 Vexatious search, seizure, etc. by Excise Officer
Section 18 Failure of excise officers on duty
Section 19 Power to make rules
Section 20 Bar of suits and limitation of suits and other legal proceedings.
Section 21 Repeals and savings.
Section 23 Essentials of a bonded manufactory
Section 24 No additions or alterations to be made without orders
Section 25 Arrangement of receptacles in a bonded manufactory
Section 26 Indent for rectified spirit
Section 27 Verification of rectified spirit received
Section 28 Storage of rectified spirit
Section 29 Issues of rectified spirit from the spirit store
Section 30 Indent for opium, Indian hemp and other narcotic drugs and narcotics, their storage and issue for manufacture
Section 31 Manufactured dutiable goods
Section 32 Manufacturing vessels to bear labels
Section 33 Sample to be taken
Section 34 Storage of finished products
Section 35 Deficiency noticed in the finished store
Section 36 Disposal of sub-standard preparations
Section 37 Disposal of recovered alcohol
Section 38 Wastage in manufacture
Section 40 Issue from a bonded manufactory
Section 41 The licensee to maintain proper accounts, etc.
Section 42 Size of establishment
Section 43 Accounts
Section 44 Collection of duty
Section 45 Scope of duties
Section 46 Opening and closing hours
Section 46(2) Licence personal to licensee
Section 46(3) Transfer of business
Section 46(4) Partnership
Section 46(5) Dissolution of partnership
Section 46(6) Change of premises
Section 47 Building arrangements
Section 49 Indent for rectified spirit-Duty paid
Section 50 Indent for opium, Indian hemp and other narcotic drugs and narcotics, their storage and issue for manufacture
Section 51 Restriction on manufacture
Section 52 Manufacture, storage and sale to be carried on only in the licensed premises of the non-bonded manufactory
Section 53 Samples to be taken by the Excise Officer at least once a month for analysis
Section 54 Procedure to be followed in taking samples
Section 55 No compensation to manufacturer of samples taken for analysis
Section 56 Correct and up-to-date accounts in prescribed printed registers to be maintained
Section 57 Employees
Section 58 Inspection
Section 59 Allopathic preparations
Section 60 Maintenance of restricted and unrestricted medicinal preparations
Section 61 Mode of manufacture
Section 62 Section 62
Section 63 Preparations containing opium, Indian hemp and other narcotic drugs and narcotics
Section 64 Types of preparations
Section 65 Pharmacopoeia for Ayurvedic preparations
Section 66 Classification of preparation containing self-generated alcohol for purposes of levy or duty
Section 67 Levy of duty on Ayurvedic preparations made by distillation or to which alcohol is added at any stage of manufacture
Section 68 Standing Committee and its functions
Section 69 Establishment of bonded warehouses
Section 70 Licensing of warehouses
Section 71 Licensee to enter into a bond
Section 72 Receipt of goods at warehouse
Section 73 Owner's power to deal with warehoused goods
Section 74 Goods not to be taken out of warehouse except as provided by these rules
Section 75 Periods for which goods may remain in warehouse under bond
Section 76 Mode for calculating quantity of goods warehoused
Section 77 Power to remit duty on warehoused goods lost or destroyed
Section 78 Responsibility of the licensee of the warehouse
Section 79 Offences with respect to warehousing
Section 80 Monthly returns
Section 81 Clearance on payment of duty
Section 82 Procedure for obtaining licence
Section 83 Form of application
Section 84 Grant of a licence
Section 85 Form of licence-Limitations
Section 86 Alteration or substitution of licence
Section 87 Revocation and suspension of licence
Section 88 Refund of licence-fee
Section 89 Licence to be exhibited
Section 90 Regulation of business of licensee
Section 91 Additional rules specially applicable for applying for a licence to manufacture medicinal and toilet preparations in a bonded/non-bonded manufactory
Section 92 Plan of the manufactory to accompany the application
Section 93 In case of a firm certain particulars to accompany the application
Section 94 The applicant to be in possession of the requisite licence under the Drugs and Cosmetics Act, 1940
Section 95 Disposal of application for licence to manufacture medicinal and toilet preparations in a bonded/non-bonded manufactory by the licensing authority
Section 96 Security
Section 97 Method of export
Section 98 Application to be submitted
Section 99 Examination of goods prior to despatch
Section 100 Examination at the place of export
Section 101 Examination at the place of export
Section 102 Further procedure in respect of goods exported by parcel post
Section 103 Presentation of claim for rebate
Section 104 Mode of Inter-State movement
Section 105 Bond for due arrival and re-warehousing
Section 106 Remover may enter into a general bond
Section 107 Procedure in respect of goods removed from one warehouse to another
Section 108 Failure to present triplicate application
Section 109 Procedure on failure to pay duty.
Section 110 Authorized officers to have free access to premises, equipment, stocks and accounts of dealers in dutiable goods.
Section 111 Penalty for obstruction or for giving false or misleading information.
Section 112 Power to detain person and examine goods.
Section 113 Power to stop, enter and search.
Section 114 Seizure.
Section 115 Power to require access to place, vessel or conveyance for inspection or examination of goods.
Section 116 Police to take charge of articles seized.
Section 117 Summons and notices: Manner of service.
Section 118 Service of notice: Notice not void for error.
Section 119 Disposal of things seized.
Section 120 Prosecutions.
Section 121 Arrests.
Section 122 Provisions of arrests and seizures to be in conformity with the Act.
Section 123 Power of adjudication of confiscation and penalty.
Section 124 General penalty.
Section 125 Composition of offences.
Section 126 Confiscation.
Section 127 Appeals.
Section 128 Revision petitions.
Section 129 Appeal and application for revision to be accompanied by copy of decision or order appealed against.
Section 130 Excise Commissioner may require a fresh declaration.
Section 131 Stocks of dutiable goods to be stored in an orderly manner.
Section 132 Account of stock of goods in a manufactory or warehouse to be taken and balance to be struck.
Section 133 Restriction of removal of goods.
Section 134 Licensees' liability for removal of goods by any person.
Section 135 How registers and stock accounts to be maintained.
Section 136 Provision and maintenance of weighing and measuring apparatus.
Section 137 Provision and maintenance of locks.
Section 137-A Duplicates of documents may be granted on payment of fees.
Section 138 Goods, plant and machinery chargeable with duty not paid.
Section 139 Dutiable goods not to be sold except in prescribed containers bearing a label.
Section 140 Officer not to disclose information learned in his official capacity.
Section 141 Provisions of lodgings for the excise staff posted to the bonded manufactory or warehouse.
Section 142 Power to issue supplementary instructions.
Section 143 Cancellation of former rules, orders and notifications.
Section SCHEDULE SCHEDULE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) RULES, 1956
Section Schedule Medicinal and Toilet Preparations (Excise Duties) Schedule
Section Appendix List of Forms
Section FORM A.L.-1 Application for licence to manufacture goods liable to duty of excise under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (IN BOND/OUTSIDE BOND)
Section FORM A.L.-2 Application for a licence to manufacture Ayurvedic preparations by an ayurvedic practitioner
Section FORM A.L.-3 Application for licence for a bonded warehouse for the storage of excisable goods liable to duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955
Section FORM L-1 Licence to manufacture medicinal and toilet preparations containing alcohol, opium Indian hemp and other narcotic drugs and narcotics under bond for payment of duty
Section FORM L-2 Licence to manufacture medicinal and toilet preparations containing alcohol, opium, Indian hemp and other narcotic drug and narcotics outside bond
Section Form L-3 Licence for Ayurvedic or Unani practitioner to manufacture Ayurvedic or Unani preparations containing self-generated alcohol for dispensing and not for trade purposes
Section Form L-4 Licence for a bonded warehouse
Section Form B-1 Bond to be entered into by the licensee of a bonded manufactory
Section Form B-2 (SUR.) Bond (with Surety) to be entered into by the licensee of a private bonded warehouse
Section Form B-2 (SEC.) Bond (with Security) to be entered into by the licensee of a private bonded warehouse
Section Form B-3 (SUR) Bond (with Surety) for the due despatch of dutiable goods removed for export to a foreign country without payment of duty
Section Form B-3 (SEC.) Bond (with Security) for the due despatch of dutiable goods removed for export to a foreign country without payment of duty
Section Form B-3 (GEN. SUR.) General Bond (with Surety ) for the due despatch of dutiable goods removed from time to time for export to a foreign country without payment of duty
Section Form B-3 (GEN. SEC.) General Bond ( with Security ) for due despatch of dutiable goods removed from time to time for export to a foreign country without payment of duty
Section Form B-4 (SEC.) Bond (with Surety) for the due arrival and rewarehousing of dutiable goods removed from one bonded warehouse to another
Section Form B-4 (SEC.) [Duplicate] Bond (with Security) for the due arrival and rewarehousing of dutiable goods removed from one bonded warehouse to another
Section Form B-4 (GEN. SEC.) General bond (with surety!ies) for the arrival and rewarehousing of dutiable goods removed from one bonded warehouse to another
Section Notification No. 1/2003-M & TP Date of enforcement of Finance Act, 2000
Section Notification No. 2/2003-M & TP Exemption of excise duty
Section Notification No. 3/2003-M & TP Abatement of retail sale price
Section Notification No. 4/2003-M & TP Amendment to Notification No. 2/2003-M & TP

The Medicinal and Toilet Preparations (Excise Duties) Act, 1955

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The Medicinal and Toilet Preparations (Excise Duties) Act, 1955
Section 140

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Section 140 of The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 — Officer not to disclose information learned in his official capacity

Bare section text

Official Legislative Text

If any officer except in the discharge in good faith of his duty as such officer discloses any particulars learned by him in his official capacity in respect of any goods, he shall be liable to a penalty not exceeding one thousand rupees.

Notes for this section are being prepared — this page will update on its own once they’re ready.

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