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State of Bihar - Section

Section 42 in Bihar Excise Act, 1915

42. [Power to cancel or suspend licence, permit or pass, or impose penalty] ['Heading of Section 42' Substituted by Bihar Act 2, 2007.].

(1)-["Subject to restrictions as the State Government may prescribe the authority who granted any licence, permit or pass under this Act may cancel, suspend it or impose penalty."] [Substituted by Bihar Act 2, 2007.]
(a)if it is transferred or sublet by the holder thereof without the permission of the said authority; or
(b)if any duty or fee payable by the holder thereof be not duly paid; or
(c)in the event of any breach by the holder thereof, or by any of his servants, or by anyone acting on his behalf with his express or implied permission, of any of the terms or conditions thereof; or
(d)if the holder thereof is convicted of any offence punishable to revenue under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offence punishable under the Dangerous Drugs Act, 1930 (2 of 1930) or under the Merchandise Marks Act, 1889 (4 of 1889), or under other section which has been introduced into the Indian Penal Code by Section 3 of that Act; or
(e)if the holder thereof is punished for any offence referred to in clause(8) of Section 167 of the Sea Customs Act, 1878 (8 of 1878); or
(f)where a licence, permit or pass has been granted on the application of the holder of an exclusive privilege granted under Section 22-on the requisition in writing of such holder; or
(g)if the conditions of the licence, permit or pass provide for such cancellation or suspension at will.
["(h) (i) for breach of such conditions of licence, which caused loss of revenue to the State (including Excise duty, other admissible fee, Sales Tax etc.) in addition to the total amount of loss on equal amount shall be imposed as penalty. [Clause (h) Inserted by Bihar Act 2, 2007.]
(ii)Penalty of two hundred per cent of loss of revenue shall be imposed for subsequent economic offence committed under clause (h) (i) of the said sub-section (i).]
(2)When a licence, permit or pass held by any persons is cancelled under clause (a), clause (b), clause (c), clause (d) or clause (e) of sub-section (1), the authority aforesaid may cancel any other licence, permit or pass granted to such person by, or by the authority of the State Government under this Act, or under any other law for time being in force relating to Excise, or under the Opium Act, 1878 (1 of 1878).
(3)[ When a licence, permit or pass is liable to be cancelled, it may, at the discretion of the authority who granted the same, be suspended for a period of ninety days at a time, provided the authority concerned may extend the period of suspension beyond ninety days under exceptional circumstances, after recording reasons for the same.] [Inserted by Act 6 of 1985 and existing sub-section (3) was made sub-section (4) thereof.]
(4)The holder of a licence, permit or pass shall not be entitled to any compensation for its cancellation or suspension under this section, or to the refund of any fee paid or deposit made in respect thereof.