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State of Assam - Section

Section 14 in The Assam Excise Act, 2000

14. Manufacture and preparation for manufacture permitted only under licence.

(1)Except under the authority and in accordance with the terms and conditions of a licence granted in that behalf by the authority prescribed in the rules framed under this Act-
(a)no intoxicant shall be manufactured;
(b)no hemp plant (Cannabis sativa L) shall be cultivated or collected;
(c)no liquor shall be bottled for sale;
(d)no distillery or brewery shall be constructed or worked and
(e)no person shall use, keep or have in his possession any materials, still, utensil, implement or apparatus whatsoever for the purpose of manufacturing any intoxicant other than tari:
Provided that nothing in clause (c) shall apply to tari which may lawfully be sold under clauses (b) to (e) of sub-section (3) of the Section 17.
(2)Unless and until the State Government shall, by notification issued under sub-section (3), direct otherwise nothing in clause (a) of sub-section (3) shall apply to-
(i)tari intended to be used solely for the manufacture of gur of molasses;
(ii)tari intended to be used solely for the preparation of food for domestic consumption, and not as an intoxicant or for the preparation of any intoxicating article or any articles for sale; and.
(iii)tari upto a limit of four kilograms for the domestic consumption of the person in possession of the tree from which it is drawn.
(3)Notwithstanding anything contained in sub-section (2), the State Government may, by notification, prohibit the manufacture of tari by any person or class of persons either throughout the territories to which this Act applies, or in any local area comprised therein, either absolutely or subject to such conditions as it may prescribe.