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[Cites 0, Cited by 0] [Section 61(1)] [Section 61] [Entire Act]

State of Punjab - Subsection

Section 61(1)(viii) in The Punjab Excise Act, 1914

(viii)foreign liquor manufactured in a licensed distillery or brewery or bottling plant in India or imported into India on which custom duty is leviable under the Indian Tariff Act, 1934 or the Customs Act, 1962 in a quantity not exceeding ten cases i.e. 90 bulk litres on which excise duty or any other levy payable under this Act, has not been paid, such imprisonment shall not be less than one year and such fine shall not be less than two lac rupees. In case the fine is not paid, he shall have to undergo further imprisonment;