Section 284 in Rules under the United Provinces Excise Act, 1910
284.
(1)All cases under Sections 61, 62, 64 and 68 of the Excise Act by whomsoever detected should be reported to the District Excise Officer.(2)Special attention is drawn to the provisions of Section 70(1). It must be borne in mind-(a) that under sub-clause (a) of that section a complaint in respect of an offence under Section 60, 63 or 65 can be made by any Excise Officer, i.e. any officer or person empowered under Section 10 of the Act. [King-Emperor v. Chitar Singh, 21 ALV 922, 923]; and (b) that under sub-clause (b) of that section a complaint in respect of an offence under Sections 62, 64, 66, 67 or 68 must be made by the Collector or an officer empowered by him on that behalf.(3)Cases of the following classes are treated by the department as major breaches of licence conditions-(a) adulteration and dilution, (b) short weight or measure, (c) sale during prohibited hours, (d) tampering with sealed bottles, (e) shortage of stock, and (f) sale to minors. Other breaches are treated as minor breaches.(4)Cases which come under the direct notice of officers empowered to compound offences and can suitably be compounded should be dealt with on the spot. The result of all such cases should be communicated to the District Excise Officer, if the officer compounding the case is not the District Excise Officer himself.(5)When prosecution of an Excise licensee under Section 64 of the Excise Act has been sanctioned and the case sent to court for trial, it can be withdrawn by the District Magistrate for being compound, under Section 74 of the Excise Act only after Government's approval therefor has been obtained. Valid reasons, as contemplated under Rule 263 of the Legal Remembrancer's Manual, will have to be furnished to Government while recommending withdrawal.
