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  "title": "Excise (Spirits) Act, 1863",
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  "text": "Page 1 of 3 \r\n \r\n \r\n  \r\n \r\n \r\n \r\nTHE EXCISE (SPIRITS) ACT, 1863 \r\n \r\n \r\n \r\nCONTENTS \r\n \r\nPREAMBLE. \r\n \r\n1.  Duty payable on removal of such spirits from distillery \r\n \r\n Proviso \r\n \r\n2.  Rules of ascertaining that spirits to be remov ed have been rendered un fit for human \r\n consumption, etc. \r\n \r\n3.  Penalty for breach of such rules \r\n \r\n4.  Penalty for attempting to render fit for human consumption spirits removed under Act \r\n \r\n5.  Penalty how levied \r\n \r\n6.  In case of non -payment of penalty, offender may be detained pending return to distress \r\n warrant \r\n \r\n7.  Imprisonment of offender in case of failure to recover penalty by distress \r\n \r\n8.  [Provision of section 11, Act III of 1852, relating to adul teration, not to apply to spirits \r\n rendered unfit for consumption under Act ] Rep. by the Repealing and Amending Act, 1891 \r\n (XII of 1891), s. 2 (1) \r\n \r\n9.  Confiscation in cases of conviction under section 3 or 4 \r\n \r\n \r\n \r\n\r\n \r\nPage 2 of 3 \r\n \r\n1[THE EXCISE (SPIRITS) ACT, 1863] \r\n \r\nACT No. XVI OF 1863 \r\n \r\n[10th March, 1863] \r\n \r\nAn Act to make special provision for the levy of the Excise-duty payable on Spirits used \r\nexclusively in Arts and Manufactures or in Chemistry. \r\n \r\n Preamble. WHEREAS it is expedient to make special provision for the levy of the excise \r\nduty payable on spirits used exclusively in arts and manufactures or in chemistry; It is enacted as \r\nfollows:__ \r\n \r\n 1. Duty payable on removal of such spirits from distillery. Spirits intended to be used \r\nexclusively in arts and manufactures or in chemistry may be removed from any licensed distillery in \r\nany part of 2[Pakistan] on payment of duty 3[not exceeding five] per cent. on the value of the spirits: \r\n \r\n Proviso. Provided that no spirits shall be so removed until they have been effectually and \r\npermanently rendered unfit for human consumption. \r\n \r\n 2. Rules of ascertaining that spirits to be remov ed have been rendered un fit for human \r\nconsumption, etc. 4[In each Province] the Board of Revenue, or other authority specially authorized \r\nin that behalf by the 5[Federal Government] shall prescribe from time to time, subject to the approval \r\nof the 5[Federal Government] rules___ \r\n \r\n for ascertaining and determining that spirits proposed to be removed for the purposes \r\naforesaid have been effectually and permanently rendered unfit for human consump tion, as required \r\nby section 1 of this Act; \r\n \r\n for causing such spirits to be so rendered , if necessary, by its own officers at the expense of \r\nthe person who wishes to remove them; and \r\n \r\n for fixing the value of the spirit on which the ad valorem duty shall be levied. \r\n \r\n 3. Penalty for breach of such rules. Every person who shall willfully contr avene any rule \r\nprescribed by the Board of Revenue, or other authority as aforesaid, under the last preceding section \r\nof this Act, shall be liable on conviction before any officer exercising the powers of a Magis trate to a \r\npenalty not exceeding five hundred rupees for every such offence. \r\n \r\n1Short title given by the Short Titles Act, 1897 (14 of 1897). \r\nFor Statement of Objects and Reasons, see Calcutta Gazette, 1862, p. 4063, and for Proceedings in Council relating to the Bill, see ibid., Supplement, p. \r\n449; and ibid., 1863, p. 106. \r\nThe 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, \r\n1874 (15 of 1874), s. 3. \r\nThe Act was repealed:— \r\nin 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). \r\nThis 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 \r\n1960, s. 3 and 2nd Sch. \r\n2Subs. 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. \r\n3Subs. for “calculated at ten” by s. 6 of Act 8 of 1894. \r\n4Ins. By A.O., 1937. \r\n5The 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 \r\nSch., to read as above. \r\n \r\nPage 3 of 3 \r\n \r\n 4. Penalty for attempting to render fit for human consumption spirits removed under \r\nAct. Every person who shall attempt, or shall connive at an attempt, to render fit for human \r\nconsumption, spirits removed from a distillery under the provisions of this Act, shall be liable to a \r\npenalty not exceeding one thousand rupees; \r\n \r\n and the possessor of such spirits on which such attempt has been made, or which may have \r\nbeen rendered fit for human consumption, shall be liable on conviction before any officer exercising \r\nthe powers of a Magistrate, to a penalty not exceeding five hundred rupees. \r\n \r\n 5. Penalty how levied. Any penalty imposed under either of the last two preceding sections \r\nmay in case of non-payment be levied by distress and sale of the goods and chattels of the offender, \r\nby warrant under the hand of the officer by whom such penalty was imposed. \r\n \r\n 6. In case of non-payment of penalty, offender may be detained pending return to \r\ndistress warrant. In case any such penalty shall not be forthwith paid, any such officer may order \r\nthe offender to be apprehended and detained in safe custody, until the return can be conveniently \r\nmade to such warrant of distress, unless the offender shall give security to the satisfaction of such \r\nofficer for his appearance at such place and time as shall be appointed for the return of the warrant of \r\ndistress. \r\n \r\n 7. Imprisonment of offender in case of failure to recover penalty by distress. If upon the \r\nreturn of such warrant it shall appear that no sufficient distress can be had whereon to levy such \r\npenalty, and the same shall not be forthwith paid, or \r\n \r\n in case it shall appear to the satisfaction of such officer by the confession of the offender or \r\notherwise that he has not sufficient goods and chattels whereupon such penalty could be levied if a \r\nwarrant of distress were issued, \r\n \r\n any such officer may by warrant under his hand commit the offender to the civil Jail, there to \r\nbe imprisoned, according to the discretion of such officer, for any term not exceeding two calendar \r\nmonths when the amount of penalty shall not exceed fifty rupees, and for any term not exceeding \r\nfour-calendar months when the amount shall not exceed one hundred rupees, and for any term not \r\nexceeding six calendar months in any other case, the commitment to be determinable in each of the \r\ncases aforesaid on payment of the amount. \r\n \r\n 8. [Provision of section 11, Act III of 1852, relating to adulteration, not to apply to spirits \r\nrendered unfit for consumption under Act.] Rep. by the Repealing and Amending Act, 1891 (XII of \r\n1891), s. 2 (1). \r\n \r\n 9. Confiscation in cases of conviction under section 3 or 4. In every case of conviction \r\nunder section 3 or section 4 of this Act, the liquor or spirits with the cask or vessel containing in the \r\nsame, and the cart, boat and animal or animals employed in carrying such liquor or spirit, shall be \r\nliable to confiscation. \r\n \r\n \r\n____________ \r\n \r\n \r\n \r\nDate: 13-09-2024",
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