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State of Punjab - Section
Section 61A in The Punjab Excise Act, 1914
61A. [ [Omitted by Punjab Act No. 26 of 2013, dated 9.4.2013.]
[***].| 61A. [ Penalty for offences not triable by a court. [Substituted by Punjab Act No. 10 of 2004.]- (1) Whosoever, in contravention of any provision of this Act, the rules framed thereunder, any notification issued or any order made or any license, permit or pass granted under this Act, imports, exports, transports, or possesses any liquor, shall alongwith liquor and means of transport, except the passenger buses, owned by the Central Government or the State Government or any of their undertaking, be detained by an Excise Officer, who shall make a report to the Assistant Excise and Taxation Commissioner, in-charge of the district within a period of twenty-four hours of such detention. The Excise Officer shall forward such liquor and the means of transport alongwith the necessary documents to the Assistant Excise and Taxation Commissioner in-charge of the district.(2) On the receipt of the report referred to in sub-section (1), the Assistant Excise and Taxation Commissioner in-charge of the district, shall record the statements of the offender and the officers, concerned with the case, and release the offender.(3) The Assistant Excise and Taxation Commissioner in-charge of the district, may impose the following penalties after providing the offender a reasonable opportunity of being heard in case a liquor detained is illicit, on which the excise duty and other levies have been paid in the State of Punjab, namely :-(a) rupees five thousand in case of detection of such liquor upto two cases i.e. 8 bulk litres; and(b) rupees ten thousand in case of detection of such liquor exceeding more than two cases i.e. 18 bulk litres.(4) The Assistant Excise and Taxation Commissioner in-charge of the district, may confiscate the illicit liquor and may also impose the following penalties after providing the offender a reasonable opportunity of being heard in case the liquor detained is illicit, on which the excise duty and other levies have not been paid in the State of Punjab, namely :-(a) rupees twenty five thousand in case of detection of such liquor up to five cases i.e. 45 bulk litres;(b) rupees fifty thousand in case of detection of such liquor exceeding five cases i.e. 45 bulk litres, but not exceeding fifty cases i.e. 450 bulk litres; and(c) rupees one lac in case of detection of such liquor exceeding fifty cases i.e. 450 bulk litres.(5) If the penalty referred to in sub-section (4), is not paid within a period of one week from the date of the order, then the Assistant Excise and Taxation Commissioner in-charge of the district shall pass a speaking order for confiscation of the means of transport and the liquor after giving an opportunity of being heard to the offender and the owner of the means of transport. In case the owner of the liquor and the means of transport are not available, then the order for confiscation may be passed by the Assistant Excise and Taxation Commissioner in-charge of the district by affording an opportunity of being heard to the offender, who has been caught with the goods. The confiscated liquor shall thereafter, be destroyed under the supervision of the Assistant Excise and Taxation Commissioner in-charge of the district and an authenticated copy of the said order shall be supplied to the affected person free of costs.(6) The Assistant Excise and Taxation Commissioner incharge of the district, shall put to auction the confiscated means of transport within a period of thirty days from the date of the order of confiscation passed under sub-section (5). The amount received from auction after deducting the expenditure incurred on it, shall be adjusted towards the payment of penalty by the owner. The unrecovered amount of penalty, if any, shall be recoverable as arrears of land revenue.] |