Excise (Spirits) Act, 1863

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THE EXCISE (SPIRITS) ACT, 1863 
 
 
 
CONTENTS 
 
PREAMBLE. 
 
1.  Duty payable on removal of such spirits from distillery 
 
 Proviso 
 
2.  Rules of ascertaining that spirits to be remov ed have been rendered un fit for human 
 consumption, etc. 
 
3.  Penalty for breach of such rules 
 
4.  Penalty for attempting to render fit for human consumption spirits removed under Act 
 
5.  Penalty how levied 
 
6.  In case of non -payment of penalty, offender may be detained pending return to distress 
 warrant 
 
7.  Imprisonment of offender in case of failure to recover penalty by distress 
 
8.  [Provision of section 11, Act III of 1852, relating to adul teration, not to apply to spirits 
 rendered unfit for consumption under Act ] Rep. by the Repealing and Amending Act, 1891 
 (XII of 1891), s. 2 (1) 
 
9.  Confiscation in cases of conviction under section 3 or 4 
 
 
 

 
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1[THE EXCISE (SPIRITS) ACT, 1863] 
 
ACT No. XVI OF 1863 
 
[10th March, 1863] 
 
An Act to make special provision for the levy of the Excise-duty payable on Spirits used 
exclusively in Arts and Manufactures or in Chemistry. 
 
 Preamble. WHEREAS it is expedient to make special provision for the levy of the excise 
duty payable on spirits used exclusively in arts and manufactures or in chemistry; It is enacted as 
follows:__ 
 
 1. Duty payable on removal of such spirits from distillery. Spirits intended to be used 
exclusively in arts and manufactures or in chemistry may be removed from any licensed distillery in 
any part of 2[Pakistan] on payment of duty 3[not exceeding five] per cent. on the value of the spirits: 
 
 Proviso. Provided that no spirits shall be so removed until they have been effectually and 
permanently rendered unfit for human consumption. 
 
 2. Rules of ascertaining that spirits to be remov ed have been rendered un fit for human 
consumption, etc. 4[In each Province] the Board of Revenue, or other authority specially authorized 
in that behalf by the 5[Federal Government] shall prescribe from time to time, subject to the approval 
of the 5[Federal Government] rules___ 
 
 for ascertaining and determining that spirits proposed to be removed for the purposes 
aforesaid have been effectually and permanently rendered unfit for human consump tion, as required 
by section 1 of this Act; 
 
 for causing such spirits to be so rendered , if necessary, by its own officers at the expense of 
the person who wishes to remove them; and 
 
 for fixing the value of the spirit on which the ad valorem duty shall be levied. 
 
 3. Penalty for breach of such rules. Every person who shall willfully contr avene any rule 
prescribed by the Board of Revenue, or other authority as aforesaid, under the last preceding section 
of this Act, shall be liable on conviction before any officer exercising the powers of a Magis trate to a 
penalty not exceeding five hundred rupees for every such offence. 
 
1Short title given by the Short Titles Act, 1897 (14 of 1897). 
For Statement of Objects and Reasons, see Calcutta Gazette, 1862, p. 4063, and for Proceedings in Council relating to the Bill, see ibid., Supplement, p. 
449; and ibid., 1863, p. 106. 
The Act was declared to be in force in all the Provinces and the Capital of the Federation, except the Scheduled Districts, by the Laws Local Extent Act, 
1874 (15 of 1874), s. 3. 
The Act was repealed:— 
in Bombay by the Bombay Abkari (Amdt.) Act, 1912 (Bom. 12 of 1912); in the Punjab, by the Punjab Excise Act, 1914 (Pun. 1 of 1914). 
This Act has been extended and shall be deemed to have been so extended to the whole of Pakistan on the 14th day of October, 1955, by Ord. 21 of 
1960, s. 3 and 2nd Sch. 
2Subs. ibid., for “the Province and the Capital of the Federation”, which was subs. for “British India” by A. O., 1949, Arts. 3(2) and 4. 
3Subs. for “calculated at ten” by s. 6 of Act 8 of 1894. 
4Ins. By A.O., 1937. 
5The words “Central Go vernment”, which were previously subs. by A.O., 1937 for “L.G.”, have been subs. by F.A.O., 1975 (4 of 1975), Art.2 and 
Sch., to read as above. 
 
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 4. Penalty for attempting to render fit for human consumption spirits removed under 
Act. Every person who shall attempt, or shall connive at an attempt, to render fit for human 
consumption, spirits removed from a distillery under the provisions of this Act, shall be liable to a 
penalty not exceeding one thousand rupees; 
 
 and the possessor of such spirits on which such attempt has been made, or which may have 
been rendered fit for human consumption, shall be liable on conviction before any officer exercising 
the powers of a Magistrate, to a penalty not exceeding five hundred rupees. 
 
 5. Penalty how levied. Any penalty imposed under either of the last two preceding sections 
may in case of non-payment be levied by distress and sale of the goods and chattels of the offender, 
by warrant under the hand of the officer by whom such penalty was imposed. 
 
 6. In case of non-payment of penalty, offender may be detained pending return to 
distress warrant. In case any such penalty shall not be forthwith paid, any such officer may order 
the offender to be apprehended and detained in safe custody, until the return can be conveniently 
made to such warrant of distress, unless the offender shall give security to the satisfaction of such 
officer for his appearance at such place and time as shall be appointed for the return of the warrant of 
distress. 
 
 7. Imprisonment of offender in case of failure to recover penalty by distress. If upon the 
return of such warrant it shall appear that no sufficient distress can be had whereon to levy such 
penalty, and the same shall not be forthwith paid, or 
 
 in case it shall appear to the satisfaction of such officer by the confession of the offender or 
otherwise that he has not sufficient goods and chattels whereupon such penalty could be levied if a 
warrant of distress were issued, 
 
 any such officer may by warrant under his hand commit the offender to the civil Jail, there to 
be imprisoned, according to the discretion of such officer, for any term not exceeding two calendar 
months when the amount of penalty shall not exceed fifty rupees, and for any term not exceeding 
four-calendar months when the amount shall not exceed one hundred rupees, and for any term not 
exceeding six calendar months in any other case, the commitment to be determinable in each of the 
cases aforesaid on payment of the amount. 
 
 8. [Provision of section 11, Act III of 1852, relating to adulteration, not to apply to spirits 
rendered unfit for consumption under Act.] Rep. by the Repealing and Amending Act, 1891 (XII of 
1891), s. 2 (1). 
 
 9. Confiscation in cases of conviction under section 3 or 4. In every case of conviction 
under section 3 or section 4 of this Act, the liquor or spirits with the cask or vessel containing in the 
same, and the cart, boat and animal or animals employed in carrying such liquor or spirit, shall be 
liable to confiscation. 
 
 
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Date: 13-09-2024