(1)The State Government may make rules for the purpose of carrying out the provisions of this Act or any other law for the time being in force relating to the excise revenue.(2)In particular and without prejudice to the generality of the foregoing provisions, the State Government may make rules-(a)regulating the delegation of any powers by the Board, the Excise Commissioner, Commissioners of Divisions and Collectors under Section 8, sub-section (2), clause (g);(b)prescribing the powers, duties and subordination and control of officers of Excise Department;(c)regulating appeals and revisions and in particular-(i)declaring the cases in which and authorities to whom appeals shall lie under sub-section (3) of Section 9;(ii)prescribing the time and manner for presenting appeals and the procedure for dealing with appeals under sub- section (2) and under sub-section (3) of Section 9; and(iii)declaring, in case not provided for by the Act, the Excise Officers or classes of Excise Officers who shall for the purposes of sub-section (4) of Section 9, be subordinate to, or subject to the control of the several authorities specified in that sub-section;(d)regulating the import, export, transport or possession of any intoxicant;(e)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 any 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 drugs from such growth;(iii)the tapping of tari producing trees and the drawing of tari from such trees;(iv)the bottling of liquor for sale;(f)regulating the deposit of intoxicants in warehouses and the removal of such articles from warehouses, distilleries or breweries;(g)regulating the period for which and the persons to whom the licences for the sale of any intoxicant may be granted and providing for the selection of sites at which shops may be opened;(h)prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted in any local area;(i)prescribing in the case of any intoxicant the manner in which the duty on such article shall be levied;(j)prescribing the sale of fees or the manner of fixing the fees payable in respect of any privilege, licence, permit or pass or in respect of storing of any intoxicant;(k)prescribing the time, place and manner of payment of any duty or fee;(l)prescribing the restrictions under and the conditions on which any licence, permit or pass may be granted;and in particular providing for-(i)the prohibition of admixture with any intoxicant of any foreign substance;(ii)the regulation or prohibition of the reduction of liquor by a licence manufacturer or a 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 and 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 specifications of the persons or classes of persons to 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 licence holder 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 exposed at such premises;(x)the accounts to be maintained and the return to be submitted by licence holders; and(xi)regulating or prohibiting the transfer of licences;(m)(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 officers;(iii)for ascertaining whether such spirit has been denatured;(n)providing for the destruction or the disposal of any intoxicant deemed to be unfit for use;(o)regulating the disposal of confiscated articles;(p)providing for the grant of expenses to witnesses;(q)regulating the power of Excise Officer to summon witnesses from a distance under the provisions of Section 43; and(r)providing for the grant of compensation to persons improperly arrested and subsequently released by an Excise Officer under Section 43; and persons charged before a Magistrate with offences under this Act and acquitted.Explanation. - Fees may be prescribed under sub-clause (j) at different rates for different classes of exclusive privileges, licences, permits, passes or storage and for different areas.(3)The Stale Government may make rules regulating the terms and conditions that may be required to be complied with and the factors to be taken into consideration, in issuing licences permits or passes under this Act or rules framed thereunder.(4)While framing rules under this Act, the State Government may provide, from time to time, for reservations to be made in favour of persons belonging to the Scheduled Castes, Scheduled Tribes, other Backward Classes and educated unemployed youths with particular reference to their economic backwardness for the purpose of this Act; and may also provide for discouraging or preventing monopoly in matters relating to such licences, passes and permits.(5)Any rule framed under this Act shall be given retrospective effect from such date as may be considered necessary by the State Government.
