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Excise, Law

The Bengal Excise Act, 1909

An Act to consolidate and amend the Excise Law in Bengal relating to the import, export, transport, manufacture, possession and sale of intoxicants.

CHAPTER I
PRELIMINARY

1. Short title, extent and commencement.

2. Definitions.

3. (Repealed.)

4. Power to declare what shall be deemed to be “country liquor and “foreign liquor”, respectively.

5. Definition of retail and wholesale.

6. Saving of certain Acts.

CHAPTER II
ESTABLISHMENT, CONTROL, APPEALĀ AND REVISION

7. Establishments, and delegation and withdrawal of powers.

8. Control, appeal and revision.

8A. Correction of errors.

CHAPTER III
IMPORT, EXPORT AND TRANSPORT

9. Restrictions on import.

10. Restrictions on export or transport.

11. Power to prohibit import, export or transport.

12. Passes for import, export or transport.

CHAPTER IV
MANUFACTURE, POSSESSION AND SALE

13. License required for manufacture.

14. Drawing or possession of tari in notified areas.

15. Establishment of distilleries, breweries or warehouses.

16. License required for depositing or keeping intoxicant in warehouse or other place of storage.

17. Payment of duty on removal from distillery, brewery, warehouse or other place of storage.

18. Possession of intoxicants not obtained from licensed vender.

19. Possession of intoxicants generally.

20. License required for sale.

21. Manufacture and sale of liquor in or near cantonments.

22. Grant of exclusive privilege of manufacture and sale of country liquor or intoxicating drugs.

23. Transfer of exclusive privilege.

24. Maintenance and use of measures, weights and instruments by licensed manufacturers and vendors.

25. Employment of children or women by licensed vendors.

26. Power to close shops temporarily.

CHAPTER X
MISCELLANEOUS

85. Power to State Government to make rules.

86. Further power of State Government to make rules.

87. (Repealed.)

88. Publication and effect of rules and notifications.

89. Recovery of dues.

90. Power of State Government to exempt intoxicants from provisions of Act. 91. Bar to certain suits.

92. Limitation of suits and prosecutions.

92A. Bar to application of section 370 of the Bengal Municipal Act, 1932.

93. (Repealed.)

Download: Bengal Excise Act, 1909, Source