(1)The Administrator may, by notification, make rules for the purpose of carrying out the provisions of this Act relating to the Excise Revenue.(2)In particular and without prejudice to the generality of the foregoing power the Administrator may make rules-(a)prescribing the powers, duties, subordination and control of officers of the Excise Department;(b)regulating appeals and revisions and in particular-(i)declaring the cases in which the authorities to whom appeals shall lie under Section 7;(ii)prescribing the time and manner for presenting appeals, and the procedure for dealing with appeals under this Act;(c)regulating the import, export, transport, or possession of any intoxicant;(d)regulating the manufacture, supply, storage or sale of any intoxicant and in particular regulating-(i)the erection, inspection, supervision, management and control of any place for the manufacture, supply, storage or sale of such article; and the fittings, implements and apparatus to be maintained therein;(ii)the cultivation of the hemp plant (Cannabis Sativa L.), the collection of the spontaneous growth of such plant, and the preparation of any intoxicating drug from such growth;(iii)the bottling of liquor for sale;(e)regulating the deposit of intoxicant in warehouses and the removal of such articles from warehouses, distilleries or breweries;(f)regulating the periods for which and the persons to whom licences for the sale of any intoxicant may be granted and providing for the selection of sites at which shops may be opened;(g)prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted in any local areas;(h)prescribing, in the case of any intoxicant, the manner in which the duty on such article shall be levied;(i)prescribing the manner of fixing the fees payable in respect of any privilege or of licence, or in respect of the storing of any intoxicant;Explanation. - Fees may be prescribed under this clause at different rates, different classes of privileges, or of licences or storage and for different areas;(j)prescribing the time, place and manner of payment of any duty or fee;(k)prescribing the restrictions under and the conditions subject to which licence, permit or pass may be granted and in particular providing for-(i)the prohibition of the admixture with any intoxicant of any foreign substance;(ii)the regulation or prohibition of the reduction of liquor by a licensed manufacturer or licensed vendor from a higher to a lower strength;(iii)the fixing of the strength, price or quantity in excess of or below which any intoxicant shall not be supplied, sold, or kept or exposed for sale, the fixing of the quantity in excess of which denatured spirit shall not be possessed, and the fixing of a standard of quality for any intoxicant;(iv)the regulation or prohibition of the employment by the licence-holder of any person or class of persons in or upon his business premises during business hours or to assist him in his business in any capacity whatsoever;(v)the specification of the persons or classes of persons lo whom any intoxicant may or may not be sold;(vi)the prohibition of sale except for cash;(vii)the prevention of drunkenness, intoxication, gambling or disorderly conduct in or near the business premises of the holder of the licence and of the meeting or remaining of persons of bad character in such premises;(viii)the fixing of the days and hours during which such premises may or may not be kept open, and the closure of such premises on special occasions;(ix)the specification of the nature of the premises in which any intoxicant may be sold and the notices to be exhibited at such premises;(x)the accounts to be maintained and the returns to be submitted by holder of licences; and(xi)regulating or prohibiting the transfer of licences;(l)(i)declaring the process by which spirit manufactured in India shall be denatured;(ii)for causing such spirit to be denatured through the agency or under the supervision of its own officer;(iii)for ascertaining whether such spirit has been denatured;(m)providing for the destruction or other disposal of any intoxicant deemed to be unfit for use;(n)regulating the disposal of confiscated articles;(o)providing for the grant of expenses to witnesses;(p)regulating the power of an Excise Officer to summon witnesses under the provisions of Section 38;(q)providing for the grant of compensation to persons improperly arrested and subsequently released by any Excise Officer under Section 38, and persons charged by a Magistrate with offence under this Act and acquitted;(r)providing for any other matter which has to be or may be prescribed.(3)Every rule made under this section shall be laid, as soon as may be after it is made, before the Legislative Assembly of Mizoram while it is in session for a total period of seven days which may be comprised in one session or in two successive sessions, and if, before the expiry of the sessions in which it is so laid or the sessions immediately following, the Legislative Assembly of Mizoram, makes any modification in the rules or decides that the rules should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
