Section 5 in Rules under the United Provinces Excise Act, 1910
5. Authority for rules.
- The rules in the Excise Manual are framed in exercise of the powers conferred by the under-mentioned Acts in respect of articles noted in each case :(1)The United Provinces Excise Act, 1910 (Act IV of 1910) in respect of liquor and hemp drugs and such other intoxicating or narcotic substances as may be declared by the State Government to be intoxicating drugs under Section 3 (12) (iv) of the Act;(2)The Opium Act, 1878 [(Act I of 1878)] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.] in respect of transport, possession, sale, importation, exportation and warehousing of opium;(3)The United Provinces Opium Smoking Act, 1934 (Act II of 1934) in respect of control of opium smoking;(4)The Dangerous Drugs Act, 1930 [(Act II of 1930)] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] in respect of all dangerous drugs except cases specified in clauses (1) to (3) above;(5)The Indian Power Alcohol Act, 1948 (Act XII of 1948) in respect of production and distribution of power alcohol;(6)The United Provinces Sales of Motor Spirit Taxation Act, 1939 (Act I of 1939) in respect of levy and collection of tax on retail sale of motor spirit;(7)The United. Provinces Molasses Control Act, 1947 [(Act XIII of 1947)] [See now U.P. Sheera Niyantaran Adhiniyam, 1964 (U.P. Act No. XXIV of 1964).] in respect of control and distribution of molasses;(8)The Medicinal and Toilet Preparation (Excise Duties) Act, 1955 (Act 16 of 1955) in respect of levy and collection of duty on and manufacture of medicinal and toilet preparations containing alcohol, opium, Indian hemp or other narcotic drugs or narcotic; and(9)The Spirituous Preparations (Inter-State Trade and Commerce) Control Act, 1955 (Act 39 of 1955) in respect of inter-State import and export, or sale after importation of certain spirituous preparations.This volume deals with liquor and hemp drugs only.Section II-Kinds of Intoxicants, Opium and Dangerous Drugs and Sources of Supply
