PUNJAB EXCISE ACT, 1914

Exact source transcription retained, including print layout and extraction artifacts. Text SHA-256: bcdb326e935d0b8b6e73cbaa37785be8ac98e2f8056d7a68167e5d79fa690e43.

THE PUNJAB EXCISE ACT, 1914 
(I of 1914) 
CONTENTS 
CHAPTER I 
Preliminary and definitions 
1. Short title, extent and commencement. 
2. Repeal of enactments. 
3. Definitions. 
4. “Country liquor” and “foreign liquor”. 
5. Power of Provincial Government to declare limit of sale by retail and by 
wholesale. 
5-A. 
6. Power to limit application of notifications, permits, etc., made under this 
Act. 
7. Saving of enactments. 
CHAPTER II 
Establishment and Control 
8. Superintendence and control of the excise admini stration an d excise 
officers. 
9. Excise Commissioner. 
10. Other classes of excise officers. 
 Their powers. 
 Mode of conferring powers. 
11. Power to invest persons with special powers under this Act. 
12. Local limits of jurisdiction. 
13. Delegation. 
14. Appeal. 
15. Revision. 
CHAPTER III 
Import, export and transport 
16. Import, export and transport of intoxicants. 
17. Power of Provincial Government to prohibit import, export and transport 
of intoxicants. 
18. Passes necessary for import, export and transport. 
19. Grant of passes for import, export and transport. 
CHAPTER IV 
Manufacture, possession and sale 
A–Manufacture 
20. Manufacture of  intoxicants prohibited except under the provisions of 
this Act. 
21. Establishment or licensing of distilleries and breweries. 
22. Establishment or licensing of warehouses. 
23. Removal of intoxicant from distillery, etc. 
B–Possession 
24. Possession of intoxicants. 
25. Prohibition of possession of intoxicant, unlawfully manufactured, 
imported, etc. 
C–Sale 
26. Sale of intoxicants. 
27. Grant of lease of manufacture etc. 
28. Manufacture and sale of liquor in Military Cantonments. 
29. Prohibition of sale to person under the age of eighteen years. 
30. Prohibition on employment of children under the age of sixteen years 
and of women. 
CHAPTER V 
Duties and fees 
31. Duty on excisable articles. 
32. Manner in which duty may be levied. 
33. Payment for grant of leases. 
33A. [Omitted] 
 
CHAPTER VI 
Licenses, permits and passes 
34. Fees for, terms, conditions and form of, and duration of, license s, 
permits and passes. 
 Security. 
35. Grant of licenses for sale. 
 Ascertainment of public opinion. 
36. Power to cancel or suspend licenses, etc. 
37. Power to cancel any other license. 
38. Power to recover fee. 
39. Power of Collector to take grants under management or to resell. 
40. No compensation or refund claimable for cancellation or suspension of 
license, etc., under this section. 
41. Power to withdraw licenses. 
 Compensation in the case of withdrawal. 
 Refund of fee or deposit. 
42. Technical irregularities in license, etc. 
43. No claim in consequence of refusal to renew a license, etc. 
44. Surrender of license. 
CHAPTER VII 
Powers and duties of officers, etc. 
45. Power to enter and inspect places of manufacture and sale. 
46. Power of excise officer to investigate offe nces p unishable under this 
Act. 
47. Powers of arrest, seizure and detention. 
48. Power of magistrate to issue warrant for search or arrest. 
49. Power of excise officer to search without warrant. 
 Further powers of seizure, detention, search and arrest. 
50. Procedure relating to arrests, searches, etc. 
51. Police to aid excise officers. 
52. Duty of landholders and others to give information. 
53. Duty of officer incharge of police station to take charge of articles  
seized. 
54. Power to close shops for the sake of public peace. 
CHAPTER VIII 
General provisions 
55. Measures, weights and testing instruments. 
56. Power of Provincial Government to exempt intoxicants from the 
provisions of the Act. 
57. Bar of certain suits. 
58. Powers of Provincial Government to make rules. 
 Previous publication of rules. 
59. Powers of Board of Revenue to make rules. 
60. Recovery of dues. 
CHAPTER IX 
Offences and penalties 
61. Penalty for unlawful import, export, transport, manufactu re, possession, 
etc. 
 penalty for unlawful import, ex port, transport, manufacture, 
 possession, sale, etc. 
62. Penalty for unlawfully selling to persons under eighteen, or employing 
children or women. 
63. Penalty for attempting to render denatured spirit  fit for hu man 
consumption. 
64. Penalty for fraud by licensed manufacturer or vendor or his servant. 
65. Penalty for certain acts by licensee or his servant. 
66. Penalty for consumption in chemist’s shop, etc. 
67. Manufacture, sale or possession by one person on account of another. 
68. Penalty for offences not otherwise provided for. 
69. Attempt to commit offences punishable under the Act. 
70. Penalty for excise officer making vexatious search, etc. 
71. Report by investigating officer for institution of proceedings. 
72. Bail. 
73. Security for appearance in case of arrest without warrant. 
74. [Omitted] 
75. Cognizance of offences. 
76. Presumption as to commission of offence in certain cases. 
77. Liability of employer for offence committed by employee or agent. 
78. Confiscation of article in respect of which offence committed. 
When confiscation may be ordered. 
79. Further provisions for confiscation. 
80. Power of excise officers to compound offences. 
SCHEDULE 
 [Enactments Repealed] 
 
TEXT 
1
THE PUNJAB EXCISE ACT, 1914 
(I of 1914) 
[12 January 1914] 
 WHEREAS it is exp edient to consolidate and amend the law in the Punjab 
relating to the import, export, transport, manufacture, sale and possession of 
intoxicating liquor and of intoxicating drugs; 
 It is hereby enacted as follows:– 
CHAPTER I 
Preliminary and definitions 
1. Short title, extent and commencement .– (1) This Act may be called the 
Punjab Excise Act, 1914; 
(2) It extends to the whole of the Punjab. 
(3) It shall come into force on such date as the 
2
[Provincial Government] 
may by notification
3
 direct. 
2. Repeal of en actments.– The enactments mentioned in the Schedule are 
repealed to the extent specified in the fourth column thereof. 
3. Definitions.– In this Act, and the rules made under it, unles s th ere is 
something repugnant in the subject or context,– 
(1) “beer” includes sale, porter, stout, and all other fermented liquors made 
from malt; 
(2) to “bottle” means to transfer liquor from a cask or other vessel to a 
bottle, jar, flask, or similar rec eptacle whether  any process of 
manufacture be employed or not, and bottling includes rebottling; 
(3) “collector” includes any revenue officer in independent charge of a 
district and any official appointed by  the 
4
[Provincial Government] to 
discharge, throu ghout any speci fied local area, the functions of a 
Collector under this Act; 
 
1
For Statement of O bjects and Reasons, see Punjab Gazette, 1913, Part V,  p. 161; for Report of the Select Committee, see 
Punjab Gazette, 1913, Part V, p . 247; for Proceedings in Council, see Punjab Gazette, 1913, Part V, p p. 177-301. This Act 
received the assent o f the Lieut enant-Governor of the Punjab, on 6 th November, 1913; that of the Governor -General on 12 th 
December, 1913; and, was published in the Punjab Gazette, dated: 12th January, 1914. 
2
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 4 and Table of General 
Adaptations. 
3
Came into force on the 1st February, 1915, see Punjab Gazette, Part-I, p. 60.      
4
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 4 and Table of General 
Adaptations. 
(4) “commissioner” means the chief officer in charge of the revenue 
administration of a division; 
(5) “denatured” means effectually and permanently rendered unfit for 
human consumption; 
(6) 
1
[“excisable article” means 
(a) any alcoholie liquor for human consumption; or 
(b) any intoxicating drug; or 
(c) any medicinal or toilet preparation containing alcohol.] 
2
[(6-a) “excise bottle” means a bottle of such type or description as may b e or 
may have b een at any time permitted for the bottling of liquor or be er 
by rules made under this Act]; 
3
[
4
[(6-b) * * * * * * * * *  ]] 
(7) “excise Commissioner” means the officer appointed by the 
5
[Provincial 
Government] under section 9; 
(8) “excise officer” means any officer or person appointed, or invested with 
powers, under this Act; 
(9) “excise revenue” means revenue derived or derivable from any 
payment, duty, fee, tax, confiscation or fine, imposed or ordered under 
the provisions of this Act, or o f any other law for the time being in force 
relating to liquor or intoxic ating drug, but does not include a fine 
imposed by a court of law;  
(10) 
6
[“export” means to take out of the Punjab otherwise than across a 
customs frontier as defined by the Central Government]; 
(11) 
7
[“Board of Revenue” ] shall, when there are more 
8
[Board of Revenue] 
than one, be construed as meaning one or more of the  
9
[Board of 
Revenue];  
 
1
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the 
Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General Adaptations. 
2
Inserted by the Punjab Excise (Amendment) Act, 1940 (I of 194 0) dated 6 th March, 1940, published in the Punjab Gazette 
(Extraordinary), dated March 6, 1940, p. 225, clause (b) of s. 2. 
3
Re-lettered as “(6-b)” from “(6-a)” by the Act ibid., clause (a) of s. 2. 
4
Omitted by the West Pakistan Laws (Adaptation) Order, 19 64, vide Notification No. Integ.7-13/62, dated 3 rd June, 1964, 
published in the Gazette of West Pakistan (Extraordinary), dated June 3, 1964, pp. 1805-1849, sub-section (1) of s. 2 and Part 
II of Schedule. 
5
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of Ge neral 
Adaptations. 
6
Substituted by the Order ibid. 
7
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of  s. 3 and Schedule II. 
8
Ibid. 
9
Ibid. 
(12) 
1
[“import” (except in the phrase “
2
[import into 
3
[Pakistan]]”) means to 
bring into the Pu njab otherwise than across a customs frontier as 
defined by the Central Government]; 
 
4
[(12a) “intoxicant” means any liquor or intoxicating drug;] 
5
[(13) “intoxicating drug” means– 
(i) the leaves, small stalks and flowering or fruiting tops of the 
Indian h emp plant (Cann abis sativa L.), including all forms 
known as bhang, siddhi, or ganja; 
(ii) charas, that is, the resin obtained from the Indian hemp plant, 
which has not been submitted to any manipulations other than 
those necessary for packing and transport; 
(iii) any mixture, with or without neutral materials of any of the above 
forms of intoxicating drug, or any drink prepared therefrom; and  
(iv) any other intoxicating or narcotic substance which the 
6
[Provincial Government] may, by notification, declare  to be an 
intoxicating drug, such substance not being opium, coca leaf, o r 
a manufactured drug, as defined in section 2 of the Dangerous 
Drugs Act, 1930];  
(14) “liquor” means intoxicating liquor, and includes all liquids consisting of 
or containing alcoho l; a lso any sub stance which the 
7
[Provincial 
Government] may by notificat ion declare to be liquor for the purposes 
of this Act;  
(15) “magistrate” means any magistrate exercising powers not less than 
those of magistrate of the second class, or any magistra te of the third  
class specially authorized in this behalf by the district magistrate; 
(16) “manufacture” includes every process, whether natural or artificial, by 
which any 
8
[intoxicant] is produced or prepared and also redistillation 
 
1
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the 
Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 4 and Table of General Adaptations. 
2
Substituted for the words “import into British India” by the Punjab (Adaptation, Revision and Repeal) Act, 1954 (XV of 1955),  
Notification No. 825-Leg., dated 21st January, 1955, published in the Punjab Gazette (Extraordinary), dated January 21, 1955, 
pp. 87-108, s. 2 and Part II of the First Schedule. 
3
Substituted for the words “the Provinces and the Capital of the Federation” by the West Pakist an Laws (Adapt ation) Order, 
1964, vide Notification No. Integ.7-13/62, dated 3 rd June, 1964, published in the Gazette of West Pakistan (Extraordinary) , 
dated June 3, 1964, pp. 1805-1849, sub-section (1) of s. 2 and Part II of Schedule. 
4
Inserted by the Gov ernment of Ind ia (Adaptat ion of Indian Laws) Order, 1937, dated 18 th March, 19 37, published in the 
Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 4 and Table of General Adaptations. 
5
Substituted by the Dangerous Drugs Act, 1930 (II o f 1930), published in the Punjab Gazette, Part-IV, dated March 21, 1930, 
pp. 90-109, s. 40 and Schedule II. 
6
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette  of India ( Extraordinary), dated April 1, 1937 pp. 75-344, s. 4 and Table of General 
Adaptations. 
7
Ibid. 
8
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the 
Gazette of India (Extraordinary), dated April 1, 1937 pp. 75-344, s. 3 and Schedule VI. 
and every process for  the rectification, reduction, flavouring, blending 
or colouring of liquor; 
(17) “place” includes a building, shop, tent, enclosure, booth, vehicle, 
vessel, boat and raft; 
(18) expressions referring to “sale” include any transfer otherwise than by 
way of gift;  
(19) “spirit” means any liquor containing alcohol obtained by disti llation, 
whether denatured or not;  
(20) “tari” means fermented or unfermented juice drawn from any kind of 
palm tree;  
(21) “transport” means to move from one place to another within the Punjab.  
4. “Country liquor” and “foreign liquor” .– The 
1
[Provincial Government] may 
2
[* * * * * * * *] by notification declare what, for the purposes of this Act or any portion 
thereof, shall be deemed to be “country liquor” and “foreign liquor”. 
3
[
4
[ * * * * * * * * *  ]] 
5. Power of 
5
[Provincial Government] to declare l imit of sale by retail and 
by wholesale .– The 
6
[Provincial Government] may by  notification declare with 
respect either to the whole of the Punjab or to any local area comprised therei n, and 
as regards purchasers generally or any specified class of purchase rs, and generally 
or for any specified occasion, the maximum or minimum quantity or both of any 
7
[intoxicant] which for the purposes of this Act may be sold by retail and by 
wholesale. 
8
[5-A. No Lic ence or Pass under this Act, shall be issued to the person  who is a 
Muslim.] 
6. Power to limit application of notifications, permits, etc., made under this 
Act.– Where under this Act any notification is made, any power conferred, any 
appointment made or any license, pass or permit granted, it shall be lawful to direct:– 
(a) that it shall apply to the whole of the Punjab or to any specified local 
area or areas; 
 
1
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
2
Omitted the words “ with the previous sanction of the Governor -General in Coun cil” by the De volution Act 1920 (XXXVIII of 
1920), published in the Punjab Gazette, Part-IV, dated September 24, 1920, pp. 127-153, s. 2 and Part-VII of First Schedule. 
3
Proviso inserted by the Act ibid. 
4
Proviso omitted by the Government of India (Adaptat ion of Indian Laws) Order , 1937, published in the Gazette of India 
(Extraordinary), dated 1.4.1937, pp. 75-344, Article 3 and Schedule-VI. 
5
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
6
Ibid. 
7
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, pu blished in the Gazette of India 
(Extraordinary), dated 1.4.1937, pp. 75-344, s. 3 and Schedule VI. 
8
Added by the Punjab Excise (Amendment) Ordinance 1985 (XVIII of 1985), published in the Gazette of Punjab (Extraordinary), 
dated February 23, 1985, s. 2. 
(b) that it shall apply to all or any specified 
1
[intoxicant] or 
2
[intoxicants] or 
classes thereof; 
(c) that it shall apply to all or any class or classes of persons or officers; 
(d) that it shall be in force only for some special period or occasion. 
7. Saving of enactments .– Save as provided by the Schedule, nothing 
contained in this Ac t shall affect the provisions of the Sea Customs Act, 1878, the 
Cantonments Act, 1910, or the Indian Tariff Act, 1894, or any rule or order made 
thereunder. 
CHAPTER II 
Establishment and control 
8. Superintendence and control of the excise administration an d ex cise 
officers.– (a) Subject to the control of the  
3
[Provincial Government] and unless the 
4
[Provincial Government] shall by notification otherwise direct, the general 
superintendence and administration of all matters relating to excise shall vest in th e 
5
[Board of Revenue]. 
(b) Subject to the general superintendence and con trol of the 
6
[Board of 
Revenue] and unless the 
7
[Provincial Government] shall by notification 
otherwise direct, the Commissioner shall control all other excise 
officers in his division. 
(c) Subject as aforesaid and to the control of the Commissioner and 
unless the 
8
[Provincial Government] shall by notification otherwise 
direct, the Collector shall control all other excise officers in his district. 
9. Excise Commissioner .– The 
9
[Provincial Government] may by notification 
appoint an Excise Commissioner, and, subject to such conditions and restrictions as 
 
1
Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the 
Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General Adaptations. 
2
Substituted for the word “articles” by the Order ibid., s. 3 and Schedule VI. 
3
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
4
Ibid. 
5
Substituted for the word s “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
6
Substituted for the words “F inancial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
7
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published  in the Gazett e of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
8
Ibid. 
9
Ibid. 
it may deem fit, may invest him with all or any of the powers conferred on the 
1
[Board 
of Revenue] by this Act. 
10. Other classes of exc ise officers.– (a) There shall be such other classes of 
excise officers a s the 
2
[Provincial Government] may by notification declare, and the 
3
[Provincial Government] may appoint as many persons as it deems fit to be excise 
officers of these classes. 
(b) Their powers.– The 
4
[Provincial Government] shall by notification 
declare w hat powers under this Act shall be exercised by excise 
officers of each class. 
(c) Mode of conferring powers.– In conferring powers under this Act, the 
5
[Provincial Government] may empower persons by name or in virtue of 
their office or classes of officials generally by their official titles. 
11. Power to invest persons with special powers under this Act .– The 
6
[Provincial Government] may by notification invest any person, not being an  excise 
officer, with power to perform all or any of the functions of an excise officer under this 
Act, and such person shall in the exercise of these functions be deemed to be an 
excise officer. 
12. Local limits of jurisdiction .– The jurisdiction of the 
7
[Board of Revenue] and 
of the Excise Commissioner shall extend to the Pun jab, the jurisdiction of 
Commissioners shall extend to their divisions and the jurisdiction of Collectors and 
other excise officers shall, unless the 
8
[Provincial Government] shall otherwise direct, 
extend to the districts in which they are for the time being employed. 
13. Delegation.– (a) The  
9
[Provincial Government] may by notification delegate to 
the 
10
[Board of Revenue] 
1
[, the Excise Commissioner] or Commissioner all or any of 
 
1
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
2
Substituted for the words “Local Government” by the Government of I ndia (Adaptation of Indian Laws) Order, 1937, dated 18th 
March, 1937, publishe d in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
3
Ibid. 
4
Ibid. 
5
Ibid. 
6
Ibid. 
7
Substituted for the words “F inancial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 195 7 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
8
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of Gener al 
Adaptations. 
9
Ibid. 
10
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Paki stan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
its powers under this Act, except the powers conferred by sections 14, 21, 2 2, 31, 56 
and 58 of this Act. 
(b) The 
2
[Provincial Government] may by notification permit the delegation by the 
3
[Board of Revenue], Commissioner or Collector to any person or class o f 
persons specified in such notification of any powers conferred by this Act or 
exercised in respect of excise revenue under any Act for the time being in 
force. 
14. Appeal.– An appeal shall lie from an original or appellate order of an excise 
officer in s uch cases or cl asses of cases and to such authority as the 
4
[Provincial 
Government] shall by notification declare. 
 
5
[Provided that no order under this section shall be passed unless the 
appellant is afforded an opportunity of being heard]. 
15. Revision.– (a) T he 
6
[Board of Revenue] may at any time revise any order 
passed by any excise officer subordinate to him. 
(b) A Commissioner or Collector may call for the record of any case 
pending before, or disposed of by, any excise officer subordinate to 
him, and if he is of opin ion that the proceedings taken or order made 
should be mo dified or reversed, he shall report the case with his 
opinion thereon for the orders of the 
7
[Board of Revenue]: 
Provided that the 
8
[Board of Revenue] shall not under this section pas s 
an order revising or modifying any proceeding or order of a subordinate 
excise officer and affecting any person without giving such person an 
opportunity of being heard. 
CHAPTER III 
Import, export and transport 
 
1
Inserted by the West Punjab Excise (Amendment) Act, 1949 (XX of 1949), vide Notification No.579 -Leg., dated 14 th August, 
1949, published in the West Punjab Gazette (Extraordinary), August 14, 1949, pp. 189-190, s. 2.   
2
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
3
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
4
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, publis hed in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
5
Added by the Punjab Excise (Amendment) Ordinance 1985 (XVIII of 1985), published in the Gazette of Punjab (Extraordinary), 
dated February 23, 1985, s. 2. 
6
Substituted for the words “Financial Commission er” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (E xtraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
7
Ibid. 
8
Ibid. 
16. Import, export and transport of 
1
[intoxicants].– No 
2
[intoxicant] shall be 
imported, exported or transported except– 
(a) after payment of any 
3
[duty to which it may be liable under this Act] or 
execution of a bond for such payment, and 
(b) in compliance with such conditions as the 
4
[Provincial Government] 
may impose. 
17. Power of 
5
[Provincial Government ] to prohibit  import, export  and 
transport of 
6
[intoxicants].– The 
7
[Provincial Government] may, by notification– 
(a) 
8
[* * * *], prohibit the import or export of any 
9
[intoxicant] into or from the 
Punjab or any part thereof; or  
(b) prohibit the transport of any 
10
[intoxicant]. 
11
[
12
[* * * * * * * * *  ]] 
18. Passes necessary for import, export and transport .– Except as otherwise 
provided by any rule made under this Act, no  
13
[intoxicant] exceeding su ch quantity 
as t he 
14
[Provincial Government] may prescribe by notification  shall be imported, 
exported or transported except under a pass issued under the provisions of the next 
following section: 
 Provided that in the case of duty -paid foreign liquor such passes shall be 
dispensed with, unless the 
15
[Provincial Government] shall  by notification otherwise 
direct: 
 
1
Substituted for the words “excisable articles” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
2
Ibid. 
3
Ibid. 
4
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
5
Ibid. 
6
Substituted for the words “excisable articles” by the Order ibid., s. 3 and Schedule VI. 
7
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
8
Omitted the words “with the previous sanction of the Governor -General in Council” by the Devolution Act 1920 (XXXVIII of 
1920), published in the Punjab Gazette, Part-IV, dated September 24, 1920, pp. 127-153, s. 2 and Part-VII of First Schedule. 
9
Substituted for the words “excisable article” by the Government of India (Adaptati on of Indian L aws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
10
Ibid. 
11
Proviso inserted by the Devolution Act 1920 (XXXVIII of 1920), published in t he Punjab G azette, Part-IV, dated September 
24, 1920, pp. 127-153, s. 2 and Part-VII of First Schedule. 
12
Omitted by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India 
(Extraordinary), dated 1.4.1937, pp. 75-344, Article 3 and Schedule-VI. 
13
Substituted for the words “excisable article” by the Order ibid., s. 3 and Schedule VI. 
14
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
15
Ibid. 
 Provided, further, that on such conditions as may be determined by the 
1
[Board of Revenue] a pass granted under the excise law in force in another province 
may be deemed to be a pass granted under this Act. 
19. Grant of passes for import, export and transport .– Passes for the import, 
export or transport of 
2
[intoxicants] may be granted by the Collector: 
 Provided that passes for the import and export  of suc h 
3
[intoxicants] as the 
4
[Board of Revenue] may from time to time determine shall be granted only by the 
5
[Board of Revenue]. 
CHAPTER IV 
Manufacture, possession and sale 
A–Manufacture 
20. Manufacture of 
6
[intoxicants] prohibited except under the pro visions of 
this Act.– (1)(a) No 
7
[intoxicant] shall be manufactured or collected: 
(b) no hemp plant 
8
[* * *] shall be cultivated; 
(c) no tari-producing tree shall be tapped; 
(d) no tari shall be drawn from any tree; and 
(e) no person shall use, keep or have in his possession any materials, still, 
utensils, implement or apparatu s whatsoever for  the purpose of 
manufacturing any 
9
[intoxicant] other than tari; 
except under the authority and subject to the terms and conditions of a 
license granted in that behalf by the Collector. 
 
1
Substituted for the wor ds “Financial Commissioner” by the West Pakistan (Adaptation and  Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
2
Substituted for the words “ excisable articles” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
3
Substituted for the words “excisable articles” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
4
Substituted for the words “F inancial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
5
Ibid. 
6
Substituted for the words “excisable articles” by the Government of India (Adaptation of Indian Laws) Order, 193 7, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
7
Ibid. 
8
Omitted for the words “or coca plant” by the Dangerous Drugs Act, 1930 (II of 1930), published in the Punjab Gazette, Part-IV, 
dated March 21, 1930, pp. 90-109, s. 40 and Schedule II. 
9
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
(2) No distillery or brewery shall be constructed or worked except under 
the authority and subject to the terms and conditions of a license granted in that 
behalf by the 
1
[Board of Revenue] under section 21. 
21. Establishment or licensi ng of distilleries and breweries .– The 
2
[Board of 
Revenue], subject to su ch restrictions or conditions as the 
3
[Provincial Government] 
may impose, may– 
(a) establish a distillery in which spirit may be manufactured under a 
license granted under section 20; 
(b) discontinue any distillery so established; 
(c) license the construction and working of a distillery or brewery; 
(d) make rules regarding– 
(1) the granting of licenses for distilleries, stills or breweries; 
(2) the security to be deposited by the licen see of  a distille ry or 
brewery; 
(3) the period for which the license shall be granted; 
(4) the inspection, examination of such distillery or brewery and the 
warehouses connected therewith and of the spirit or fermented 
liquor made and stored therein; 
(5) the management and working of distillery or brewery; 
(6) the form of accou nts to be maintained and the returns to be 
submitted by the licensee; 
(7) the up-keep of buildings and plant; 
(8) the size and description of stills, and other plant; 
(9) the manufact ure, s toring and passing out of spirit, and the 
contents of passes; 
(10) the prices to be charged by the licensee; and 
(11) any other matters connected with the working of distilleries or 
breweries. 
22. Establishment or licensing of warehouses .– The 
1
[Board of  Revenue], 
subject to such restrictions or conditions as the 
2
[Provincial Government] may 
impose, may– 
 
1
Substituted for the words “F inancial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West Pakistan (Extra ordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
2
Substituted for the words “F inancial Commissioner” by the West Pakistan (Adaptation and Rep eal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
3
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
(a) establish or license a warehouse wherein any 
3
[intoxicant] may be 
deposited and kept without payment of duty; 
(b) discontinue any warehouse so established. 
23. Removal of 
4
[intoxicant] from distillery, etc .– No 
5
[intoxicant] shall be 
removed from any distillery, brewery, warehouse, or other place of storage 
established or licensed under this Act, unless the duty (if any) 
6
[payable under 
Chapter V] has been paid or a bond has been executed for the payment thereof. 
B–Possession 
24. Possession of 
7
[intoxicants].– (1) No person shall have in his possession 
any quantity of any 
8
[intoxicant] in excess of such quantity as the 
9
[Provincial 
Government] has, under section 5,  declared to be the limit of retail sale, except 
under the authority and in accordance with the terms and conditions of– 
(a) a license for the manufacture, sale or supply of such article; or 
(b) in the case of intoxicating drugs, a license for t he cultivat ion or 
collection of the plants from which such drugs were produced; or 
(c) a permit granted by the Collector in that behalf. 
(2) Exceptions.– Sub-section (1) shall not apply to– 
(a) any 
10
[intoxicant] in the possession of any excise officer , com mon 
carrier or warehouse man as such; or 
(b) any foreign liquor whic h has been purchased by any person for his 
bona fide private consumption. 
 (3) A licensed vendor shall not have in his possession at any place, other 
than that authorized by his license, any quantity of any 
11
[intoxicant] in excess of such 
 
1
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
2
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
3
Substituted for the words “excisable article” by the Order ibid., s. 3 and Schedule VI. 
4
Ibid. 
5
Ibid. 
6
Substituted for the words “imposed under section 31” by the Order ibid. 
7
Substituted for the words “excisable articles” by the Order ibid. 
8
Substituted for the words “excisable article” by the Order ibid. 
9
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
10
Substituted for the words “excisable article” by the Order ibid., s. 3 and Schedule VI of General Adaptations. 
11
Substituted for the words  “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI. 
quantity as the 
1
[Provincial Government] has under section 5 declared to be the limit 
of sale by retail, except under a permit granted by the Collector in that behalf. 
 (4) 
2
[Notwithstanding anything contained in this Act or any other law for the 
time being in force the Pr ovincial Government may by notification prohibit the 
possession or consumption of any intoxicant in respect of any person or persons or 
any class or classes of persons or restrict suc h pos session or consumption in 
respect of any person or persons or any cl ass or classes of persons by such 
conditions as it may prescribe]. 
25. Prohibition of possession of 
3
[intoxicant], unlawfully manufactured, 
imported, etc .– No person shall have in his  possession any quantity of any  
4
[intoxicant], knowing the same to have b een unlawfully imported, transported, 
manufactured, cultivated or collected, or knowing the prescribed duty not to have 
been paid thereon. 
C–Sale 
26. Sale of 
5
[intoxicants].– No liquor shall be bottled for sale and  no 
6
[intoxicant] 
shall be sold, except under the authority and subject to the terms and conditions of a 
license granted in that behalf: 
 Provided that– 
(1) a person licensed under section 20 to cultivate the hemp 
7
[* *] plan t 
may sell without a license those portions of the plant from which any 
intoxicating drug can be manufactured to any person licensed under 
this Act to deal in the same or to any officer whom  the 
8
[Board of 
Revenue] may appoint in this behalf; 
(2) a person having the right  to the tari drawn from any tree may sell the 
same without a license to a person licensed to manufacture or sell tari 
under this Act; 
(3) on such conditions as the 
9
[Board of Revenue] may determine, a 
license for sale under the excise law f or the time being in force in other 
 
1
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table. 
2
Substituted by the West Punjab Excise (Amendment) Act, 1949 (XX of 1949), vide Notification No. 579-Leg., dated 14 th 
August, 1949, published in the West Punjab Gazette (Extraordinary), August 14, 1949, pp. 189-190, s. 3. 
3
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
4
Ibid. 
5
Ibid. 
6
Ibid. 
7
Omitted for the words “or coca” by the Dangerous Drugs Act, 1930 (II of 1930), published in the Punjab Gazette, Part-IV, dated 
March 21, 1930, pp. 90-109, s. 40 and Schedule II. 
8
Substituted for the words “Finan cial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of W est Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
9
Ibid. 
parts of 
1
[
2
[Pakistan]] may be deemed  to be a license granted in that 
behalf under this Act; 
(4) nothing in this section applies to the sale of any foreign liquor lawfully 
procured by any person for his private use and s old by him or on  his 
behalf or on behalf of his representative in interes t upon his quitting a 
station or after his decease. 
27. Grant of lease of manufacture etc .– (1) The 
3
[Provincial Government] may 
lease to any person, on such conditions and for such p eriod as it may deem fit, the 
right– 
(i) of manufacturing or of supplying by wholesale or of both, or 
(ii) of selling by wholesale or by retail, or 
(iii) of manufacturing or of supplying by wholesale, or of both, and of selling 
by retail, 
any country liquor or intoxicating drug within any specified local area. 
 (2) The Collector shall grant to a lessee under sub -section (1) a license in 
the term of his lease; and, when there is no condition in the lease which prohibits 
sub-letting, may, on the application o f the lessee, grant a license to any sub -lessee 
approved by the Collector. 
28. Manufacture and sale of liquor in Military Cantonments .– Within the limits 
of any military cantonment, and within such distance from those limits as the 
4
[Central Government] in any case may prescribe, no license for the manufacture or 
sale of liquor  and no lease of the retail vend of liquor, such as described in section 
27, shall be granted unless with the consent of the Commanding Officer. 
29. Prohibition of sale to person unde r the  age of eig hteen years .– No 
licensed vendor and no person in the emp loy of such vendor or acting on his behalf 
shall sell or deliver any liquor or intoxicating drug to any person apparently under the 
age of eighteen years whether for consumption by su ch person or by another person 
and whether for consumption on or of the premises of such vendor. 
30. Prohibition on employment of children under the age of sixteen years 
and of women.– (1) No person who is licensed to sell foreign liquor or country spirit 
for consumption on his premises shall, during the hours in which such pre mises are 
kept open for business, employ or permit to be employed, either with or without 
 
1
Substituted for the words “British India” by the Punjab (Adaptation, Revision and Repeal) Act, 1954 (XV of 1955), Notificatio n 
No. 825-Leg., dated 21st January, 1955, published in the Punjab Gazette (Extraordinary), dated January 21, 1955, pp. 87-108, 
s. 2 and Part II of the First Schedule. 
2
Substituted for the words “the Provinces and the Capital of the Federation” by the West Pakistan Laws (Ada ptation) Order, 
1964, vide Notification No. Integ.7-13/62, dated 3 rd June, 1964, published in the Gazette of West Pakistan (Extraordinary) , 
dated June 3, 1964, pp. 1805-1849, sub-section (1) of s. 2 and Part II of Schedule. 
3
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
4
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
remuneration, any child under the age of sixteen years in any part of such premises 
in which such liquor or spirit is consumed by the public. 
(2) No person who is lic ensed to sell foreign liquor or country spirit for 
consumption on his premises, shall, without the previous permission  in writing of 
the collector, during the hours in which such prem ises are kept op en for business 
employ or permit to be  employed, either w ith or without remuneration, any woman 
in any part of such premises in which liquor is consumed by the public. 
(3) Every permission granted under sub -section (2) shall be endorsed on 
the license, and may be modified or withdrawn. 
CHAPTER V 
Duties and fees 
31. Duty on excisable articles .– 
1
[
2
[A duty]], at such rate or rates as the 
3
[Provincial Government] shall direct, may be imposed, either generally or for any 
specified local area, on any excisable article– 
(a) imported, exported or transported in accordan ce with the provisions of 
section 16; or 
(b) manufactured or cultivated under any license granted under section 20; 
or 
(c) manufactured in any distillery established, or any distiller y or brewery 
licensed under section 21;  
Provided as follows:– 
(i) duty s hall not be so imposed on any article which has been 
imported into 
4
[
5
[Pakistan]] and was liable on importation to duty 
under the Indian Tariff Act, 1894, or the Sea Customs Act, 1878. 
(ii) 
6
[ * * * * * * * *   ]  
Explanation.– Duty may be imposed under th is section at different rates according 
to the places to which any 
1
[intoxicant] is to be removed for consumption, or 
according to the varying strengths and quality of such article. 
 
1
Substituted for the words “A duty” by the Order ibid., s. 3 and Schedule VI. 
2
Substituted for the w ords “An excise duty or a counter -vailing duty, as the case may be,” by the West Pakistan Laws 
(Adaptation) Order, 1964, vide Notification No. Integ.7-13/62, dated 3rd June, 1964, published in the Gazette of West Pakistan 
(Extraordinary), dated June 3, 1964, pp. 1805-1849, sub-section (1) of s. 2 and Part II of Schedule. 
3
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 193 7, dated 18th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
4
Substituted for the words “British India” by the Punjab (Adaptation, Revision and Repeal) Act, 1954 (XV o f 1955), Notification 
No. 825-Leg., dated 21st January, 1955, published in the Punjab Gazette (Extraordinary), dated January 21,  1955, pp. 87-108, 
s. 2 and Part II of the First Schedule. 
5
Substituted for the words “the Provinces and the Capital of the Fede ration” by the  West Pakistan Laws (Adaptation) Order, 
1964, vide Notification No. Integ.7-13/62, dated 3 rd June, 1964, published in the Gazette of West Pakistan (Extraordinary) , 
dated June 3, 1964, pp. 1805-1849, sub-section (1) of s. 2 and Part II of Schedule. 
6
Omitted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18th March, 1937, published in the Gazette 
of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General Adaptations. 
32. Manner in whi ch duty may be levied .– Subject to such rules regulating the 
time, place and manner as the 
2
[Board of Revenue] may prescribe, such duty shall 
be levied rateably on the quantity of excisable article imported, exported, 
transported, collected  or m anufactured in, or issued from, a distillery, brewery or 
warehouse: 
Provided that duty may be levied– 
(a) on intoxicating drugs by an acreage rate levied on the cultivation of the 
hemp 
3
[* *] plant, or by a rate charged on the quantity collected; 
(b) on sp irit or bee r manufactured in any distillery established, or any 
distillery or brewery licensed, under this Act in accordance with such 
scale of equivalents calculated on the quantity of materials used, or by 
the degree of attenuation of the wash or wo rt, as the case may be, as 
the 
4
[Provincial Government] may prescribe; 
(c) on tari, by a tax on each tree from which the tari is drawn: 
Provided further that, where payment is made upon issue of an 
excisable article for sale from a warehouse established or  licensed under  
section 22(a) it shall be made– 
(a) if the 
5
[Provincial Government] by notification so directs, at the rate of 
duty which was in force at the date of import of that article, or 
(b) in the absence of such direction by the 
6
[Provincial Government], at the 
rate of duty which is in force on that article on the date when it is issued 
from the warehouse. 
33. Payment for grant of leases .– Instead of or in addition to any duty leviable 
under this Chapter, the 
7
[Provincial Government] may accept paym ent of a sum in  
consideration of the lease of any right under section 27. 
8
[33A. 
9
[* * * * * * * * *  ]] 
 
1
Substituted for the words “excisable article” by the Order ibid., s. 3 and Schedule VI. 
2
Substituted for the words “F inancial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
3
Omitted the words “or coca” by the Dangerous  Drugs Act, 1930 (II of 1930), published in the Punjab Gazette, Part -IV, dated 
March 21, 1930, pp. 90-109, s. 40 and Schedule II. 
4
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Ta ble of General 
Adaptations. 
5
Ibid. 
6
Ibid. 
7
Ibid. 
8
Inserted by the Order ibid., s. 3 and Schedule VI. 
9
Omitted by the West Pakistan Laws (Adaptation) Order, 1964 , vide Notification No. Integ.7-13/62, dated 3 rd June, 1964, 
published in the Gazette of West Pakistan (Extraordinary), dated June 3, 1964, pp. 1805-1849, sub-section (1) of s. 2 and Part 
II of Schedule. 
CHAPTER VI 
Licenses, permits and passes 
34. Fees for, terms, conditions and form of, and duration of, licenses, 
permits and passes .– (1) Every license,  permit or pass  granted under this Act 
1
[or 
any rules made thereunder] shall be granted– 
(a) on payment of such fees, if any, 
(b) subject to such restrictions and on such conditions, 
(c) in such form and containing such particulars, 
(d) for such period,  
as the 
2
[Board of Revenue] may direct. 
 (2) Security.– Any authority grant ing a license under this Act may require 
the licensee to give such security for the observance of the terms of his license, or to 
make such deposit in lieu of security, as such authority may think fit. 
35. Grant of licenses for sale .– (1) Subject to the ru les made by the  
3
[Board of 
Revenue] under the powers conferred by this Act, the  Collector may grant licenses 
for the sale of any 
4
[intoxicant] within his district. 
 (2) Ascertainment of p ublic opini on.– Before any license is granted in 
any year for the retail sale of liquor for consumption on any  premises which have not 
been so licensed in the preceding year, the Collector shall take such measures, in 
accordance with rules to be made b y the 
5
[Provincial Government] in this behalf, as 
may best enable him to ascertain local public opinion in regard to the licensing of 
such premises. 
 (3) A license for sale in more than one district of the Punjab shall be 
granted by the 
6
[Board of Revenue] only. 
36. Power to cancel or suspend licenses, etc .– Subject to such res trictions as 
the 
7
[Provincial Government] may prescribe, the authority granting any license, 
permit or pass under this Act may cancel or suspend it– 
 
1
Inserted by the West Punjab Excise (Amendment) Act, 1949 (XX of 1949), vide Notification No.  579-Leg., dated 14 th August, 
1949, published in the West Punjab Gazette (Extraordinary), August 14, 1949, pp. 189-190, s. 4.   
2
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West Pakistan (Extraordina ry), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
3
Ibid. 
4
Substituted for the words “excisable article” by the Government of India (Adaptation of In dian Laws) Order, 1937, d ated 18th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
5
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
6
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extra ordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
7
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of Indi a (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
(a) if it is transferred or sublet  by the holder thereof without the permission 
of the said authority; or 
(b) if any duty or fee payable by the holder thereof be not duly paid; or 
(c) in the event of any breach by the holder of such license, permit or pass 
or by his servants, or by any one  acting on his behalf with his express 
or implied permission, of any of the terms or conditions of such license, 
permit or pass; or 
(d) if the holder thereof is convicted of any offence punishable under this 
Act or any other law for the time being in force relating to revenue, or of 
any cognizable and non -bailable offence or an y offence punishable 
1
[under the Dangerous Drugs Act, 1930, or], under the Merchandise 
Marks Act, 1889, or of any offence punishable under sections 482 to 
489 (both inclusive) of the 
2
[Pakistan] Penal Code; or 
(e) if the holder thereof is punished for any offence referred to in clause (8) 
of section 167 of the Sea Customs Acts, 1878; or 
(f) where a license, permit or pass has been granted on the application of 
the grantee of a lease un der this Act, o n the requisition in writing of 
such grantee; or 
(g) at wi ll, if the conditions of the license or permit provide for such 
cancellation or suspension. 
37. Power to cancel any other license.– When a license, permit or pass held by 
any person i s ca ncelled und er clauses (a), (b), (c), (d) or (e) of section 36 the 
authority aforesaid may cancel any other licenses, permit or pass granted to such 
person 
3
[by, or by the authority of the Provincial Government] within the same district 
under this Act o r under any oth er law for the time being in force relating to excise 
revenue or under the Opium Act, 1878 and the 
4
[Board of Revenue] may cancel any 
such license, permit or pass granted to such person in any district to which this Act 
applies. 
38. Power to recover fee.– In the case of cancellation or suspension of a license 
under clauses (a), (b), (c), (d) or (e) of section 36, the fee payable for the balance of 
the period for which any license would have been current but for such cancellation or 
suspension, may be recovered from the ex-licensee as excise revenue. 
39. Power of Collector to take grants under management or to resell .– If any 
holder of a license granted under this Act, or any person to whom a lease has been 
 
1
Inserted by the Dangerous Drugs Act, 1930 (II of 1930), published in the Punjab Gazette, Part -IV, dated March 21, 1930, pp. 
90-109, s. 40 and Schedule II. 
2
Substituted for the word “India” by the Punjab (Adaptation, Revision and Repeal) Act, 1954 (XV of 1955), Notification No. 825-
Leg., dated 21st January, 1955, published in the Punjab Gazette (Extraordinary), dated January 21,  1955, pp. 87-108, s. 2 and 
Part II of the First Schedule. 
3
Inserted by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 1937, published in the 
Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General Adaptations. 
4
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
granted under section 27, makes defau lt i n complying  with any condition imposed 
upon him by such license or le ase, the Collector may take the grant under 
management at the risk of the person who has so defaulted or may resell it and 
recover in the manner laid down in section 60 of this Act an y deficiency in price and 
all expenses of such re-sale. 
40. No compensation or refund claimable for cancellation or suspension of 
license, etc., under this section .– When a license, permit or pass is cancelled or 
suspended under clauses (a), (b), (c), (d) or (e) of section 36 or under section 37, the 
holder shall not be entitle d to any compensation for its cancellation or suspension, 
nor to the refund of any fee paid or deposit made in respect thereof. 
41. Power to withdraw licenses .– (1) Whenever the autho rity which granted a 
license, permit or pass under this Act considers tha t such license, permit or pass 
should be withdrawn for any cause other than those specified in section 36, it may, 
on remitting a sum equal to the amount of the fees payable in respec t th ereof for 
fifteen days, withdraw the license either– 
(a) on the expir ation of fifteen days’ notice in writing of its intention to do 
so, or 
(b) forthwith without notice. 
(2) Compensation in the case of withdrawal .– If any license, permit or 
pass be wit hdrawn under cl ause (d) of sub -section (1), in addition to the sum 
remitted as aforesaid, there shall be paid to the licensee such further sum (if any) by 
way of compensation as the 
1
[Board of Revenue] may direct. 
(3) Refund of fee or deposit .– When a lice nse, permit or pass is 
withdrawn under this section, any fee paid in adva nce or deposits made by the 
licensee in respect thereof shall be refu nded to him, after deducting the amount (if 
any) due to 
2
[the Provincial Government]. 
42. Technical irregularities  in license, et c.– (1) No license, permit or pass 
granted under this Act shall be deemed to be invalid by reason merely of any 
technical defect, irregularity or omission in the license or in any proceedings taken 
prior to the grant thereof. 
 (2) The decisi on o f the 
3
[Board of Revenue] as to what is a technical 
defect, irregularity or omission shall be final. 
43. No claim in consequence of refusal to renew a license, etc.– No person to 
whom a license, permit or pass may have been granted shall be entitled to  claim any 
renewal thereof, and no claim shall lie for damages or otherwi se in consequence of 
 
1
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
2
Substituted for the word “Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th March, 
1937, published i n the Gazette of India (E xtraordinary), dated April 1, 1937 , pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
3
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West P akistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
any refusal to renew a license, permit or pass on the expiry of the period for which it 
remains in force. 
44. Surrender of license.– (1) No holder of a license gr anted under this Act to sell 
an 
1
[intoxicant] shall surrender his license  except on the expiration of one month’s 
notice in writing given by him to the Collector of his intention to surrender the same 
and on payment of the fee payable for the license for t he whole period of which it 
would have been current but for the surrender: 
 Provided that, if the Collector is satisfied that there is sufficient reason for 
surrendering the license, he may remit to the holder thereof the sum so payable on 
surrender or any portion thereof. 
 (2) Sub-section (1) shall not apply in the case of any license granted under 
section 27 (2). 
Explanation.– The words “holder of a license” as used in this section includes a 
person whose tender or bid for a license has been accepted alth ough he may not  
actually have received the license. 
CHAPTER VII 
Powers and Duties of Officers, etc 
45. Power to enter and inspect places of manufacture and sale .–Any excise 
officer not below such rank as the 
2
[Provincial Government] may prescribe may– 
(a) enter and inspe ct, at any time by day or by night, any place in which 
any licensed manufacturer carries on the manufacture of or stores any  
3
[intoxicant]; 
(b) enter and inspect at any time, within the hours during which sale is 
permitted, and at any other time during which the same may be open, 
any place in which any 
4
[intoxicant] is kept for sale by any person 
holding a license under this Act; 
(c) examine accounts and registers, test, measure or weigh any materials, 
stills, utensils, implements, apparatus or 
5
[intoxicant] found in that 
place; and 
(d) seize any accounts, registe rs, measures, weights or testing 
instruments which he has reason to believe to be false. 
46. Power of excise officer to investigate offences punishable under this 
Act.– (1) The 
1
[Provincial Government] may by notification  invest any excise officer, 
 
1
Substituted for the words “excisable article” by the Government of India (Ada ptation of Ind ian Laws) O rder, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
2
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
3
Substituted for the words “excisable a rticle” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI. 
4
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI. 
5
Ibid. 
not bel ow the rank of sub -inspector, with power to investigate any offence 
punishable under this Act, committed within the limits of the area in which the officer 
exercises jurisdiction. 
 (2) Every officer so empowered may within those limits exercise the same 
powers in respect of such investigations as an officer -in-charge of a police station 
may exercise in a cognizable case under the provisions of Chapter XIV of the Code 
of Criminal Procedure, 1898. 
47. Powers of arrest, seizure and detention .– An officer of th e excise, police, 
salt or land revenue department, not below such rank and subject to such restriction 
as the 
2
[Provincial Government] may prescribe, and any other person duly 
empowered by notification by the 
3
[Provincial Government] in this behalf, may ar rest 
without warrant any person found committing an offence punishable under section 
61, or section 63, and may seize and detain any 
4
[intoxicant] or other article which he 
has reason to believe to be liable to confiscation under this Act or other law for the 
time being in force relating to excise revenue; and may detain and search any 
person upon whom, and any vessel, raft, vehicle, animal, package, receptacle or 
covering or upon whic h he may have r easonable cause to suspect any such article 
to be. 
48. Power of magistrate to issue warrant for search or arrest .– A magistrate 
having reason to believe that an offence under section 61 or 63 has been, is being, 
or is likely to be committed, may– 
(a) issue a warrant for the search of any place in which he has rea son to 
believe that any 
5
[intoxicant] still, utensil, implement, apparatus or 
materials, in respect of which such offence has been is being, or is 
likely to be committed, are kept or concealed; and 
(b) issue a warrant for the arrest of any person whom he h as reason to 
believe to have been, to be, or to be likely to be engaged in the 
commission of any such offence. 
49. Power of excise officer to search without warrant .– (1) Whenever any  
excise officer  not below such rank as the  
6
[Provincial Government] may b y 
notification prescribe, has reason to believe that an offence punishable under section 
61, section 62, section 63, or section 64, has been, is being, or is likely to be 
committed in  any place, and  that a search -warrant cannot be obtained without 
affording the offender an opportunity of escape or of concealing evidence of the 
offence, he may, at any time, by day or night enter and search such place. 
 
1
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table. 
2
Ibid. 
3
Ibid. 
4
Substituted for the word “excisable” by the Order ibid., s. 3 and Schedule VI. 
5
Substituted for the words “excisable article” by the Go vernment of In dia (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
6
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table of General Adaptations. 
 (2) Further powers of seizure, det ention, search and arrest .– Every 
excise officer as aforesaid may seize a nything found in such place which he has 
reason to believe to be liable to confiscation under this Act, and may detain and 
search and, if he thinks proper, arrest any person found in such place whom he has 
reason to believe to be guilty of such offence as aforesaid. 
50. Procedure relating to arrests, searches, etc.– Save as in this Act otherwise 
expressly provided, the provisions of the Code of Criminal Procedure, 1898, relating 
to arrests, detentions in custody, searches, summonses, warrant of arrest, sear ch-
warrants, production of persons arrested and investigation of offence shall be held to 
be applicable to all action taken in these respect under this Act: 
 Provided that:– 
(1) any o ffence under thi s Act may be investigated by an officer 
empowered under section 46 without the order of a magistrate; 
(2) whenever an excise officer below the rank of Collector makes any 
arrest, seizure or search he shall within twenty -four hours thereafte r, 
make a full r eport of all the particulars of the arrest, seizure or se arch 
to his immediate official superior, and shall, unless bail be accepted 
under section 73, take or send the person arrested or the article 
seized, with all convenient despatch to a  magistrate for trial or 
adjudication. 
51. Police to aid excise officers .– All police officers are required to aid the 
excise officer in the due execution of this Act, upon request made by such excise 
officers. 
52. Duty of landholders and others to give in formation.– (a) Every owner or 
occupier of land and the agent of any owner or occupier of land on which– 
(b) every lambardar, village headman, village accountant, village 
watchman, village policeman and every officer employed in the 
collection of revenue o r rent of land o n the part of Government or the 
Court of Wards in whose village– 
 there shall be any manufacture or illegal import or collection of any 
1
[intoxicant] not licensed under this Act, or any unlawful cultivation of any 
plants from which an intoxicating drug can be produced, shall be bound, in the 
absence of reasonabl e excuse, to give notice of the same to a magistrate or 
to an officer of the excise, police or land revenue department as soon as the 
fact comes to his knowledge. 
53. Duty of officer incharge of polic e station to take charge of articles 
seized.– Every officer-in-charge of a police station shall take charge of and keep in 
safe custody, pending the orders of a magistrate, or of the Collector or of an officer 
empowered under section 46 (1) to investigate the case, all articles seized under this 
Act which may b e delivered to him, and shall allow any excise officer who may 
 
1
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
accompany such articles to the police station, or may be deputed for the purpose by 
his superior officer to affix his se al to the articles and to take samples of and from 
them. All samples so t aken shall also be sealed with the seal of the officer in charge 
of the police station. 
54. Power to close shops for the sake of public peace .– (1) The District 
Magistrate or a Sub -Divisional Magistra te by notice in writing to the licensee may 
require that any shop in which any 
1
[intoxicant] is sold shall be closed at such times 
or for such period as he may think necessary for the preservation of the public 
peace. 
(2) If a riot or unlawful assembly is apprehended or occurs in the vicinity of 
any such shop, a magistrate of any class may require such shop to be kept closed 
for such period as he may think necessary: 
 Provided that where any such riot or unlawful assembly occurs the license e 
shall, in the absence of a magistrate, close his shop without any order. 
 (3) When any Sub -Divisional Magistrate makes a direction under sub -
section (1) or any magistrate makes a direction under sub -section (2), he shall 
forthwith inform the Collector of his action and his reasons therefor. 
CHAPTER VIII 
General Provisions 
55. Measures, weights and testing instruments .– Every person  who 
manufactures or sells any 
2
[intoxicant] under a license granted under this Act shall be 
bound– 
(a) to supply himself with  such measures, weights and instruments as the  
3
[Board of Revenue] may pr escribe, and to keep the same in good 
condition; and 
(b) on the requisition of any excise officer duly empowered by the Collector 
in that behalf, at any time to measure, weigh or test  any 
4
[intoxicant] in 
his possession in such manner as the said excise officer may require. 
56. Power of 
5
[Provincial Government] to exempt 
6
[intoxicants] from the 
provisions of the Act .– The 
7
[Provincial Government] may, by notification, either 
 
1
Ibid. 
2
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
3
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West Pakistan (Extraordinary), d ated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
4
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Or der, 1937, dat ed 18th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
5
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table. 
6
Substituted for the words “excisable articles” by the Order ibid., s. 3 and Schedule VI. 
7
Substituted for the words “Local Government” by the Order ibid., s. 4 and Table. 
wholly or partially and subj ect to such conditions as it may think fit to prescribe , 
exempt any 
1
[intoxicant] from all or any of the provisions of this Act. 
57. Bar of certain suits .– No suit shall lie in any civil court against the 
2
[
3
[Provincial Government]] or an y officer or perso n for damages for any act in good 
faith done, or ordered to be done, in pursuance of this Act or of any other law for the 
time being in force relating to the excise revenue. 
58. Powers of 
4
[Provincial Government] to make rules .– (1) The 
5
[Provincial 
Government] may, by notification, 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 excise 
revenue. 
 (2) In particular, and without prejudice to the generality of the foregoing 
provisions, the 
6
[Provincial Government] may make rules– 
(a) prescribing the duties of excise officers; 
(b) regulating the delegation of any powers by the 
7
[Board of Revenue], 
Commissioner or Collector, under section 13, clause (b); 
(c) prescribing the time and ma nner of presenting, and the procedure for 
dealing with appeals from orders of excise officers; 
(d) regulating the import, export, transport or possession of any 
8
[intoxicant] 
9
[or excise bottle and the transfer, price or use of any type 
or description of such bottle]; 
(e) regulating the periods and localities for which, and the persons, or 
classes of persons, to whom, licenses, permits and passes for the vend 
by wholesale or by retail of any 
10
[intoxicant] may be granted and 
 
1
Substituted for the words “excisable article” by the Order ibid., s. 3 and Schedule VI. 
2
Substituted for th e words “Se cretary of State for India in Council” by the Governm ent of India (Adaptation of Indian Laws) 
Order, 1937, dated 18th March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and 
Schedule VI of General Adaptations. 
3
Substituted for the word “Crown” by the West Pak istan Laws (Adaptation) Order, 1964 , vide Notification No. Integ.7-13/62, 
dated 3 rd June, 1964, published in the Gazette of West Pakistan (Extraordinary) , dated June 3, 1964 , pp. 1805-1849, su b-
section (1) of s. 2 and Part II of Schedule. 
4
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
5
Ibid. 
6
Ibid. 
7
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), Notification No. Leg.I(3)57, dated 25 th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated July 
25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
8
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, d ated 18th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
9
Added by the Punjab Excise (Amendment) Act, 1940 (I of 1940) , dated 6 th March, 1940, published in the P unjab Gazette 
(Extraordinary), dated March 6, 1940, p. 225, s. 3. 
10
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
regulating the number of such lic enses which may be granted in any 
local area; 
(f) prescribing the procedure to be followed and the matters to be 
ascertained before any license is granted for the retail vend of liquor for 
consumption on the premises; 
(g) for the prohibition of the sale of any 
1
[intoxicant] to any person or class of 
persons; 
(h) regulating the power of excise officers to summon witnesses from a 
distance; 
(i) regulating the grant of expenses to witnesses and compensation to 
persons charged with offences und er this  Act and su bsequently 
released, discharged or acquitted; 
(j) for the prohibition of the employment by a license holder of any person 
or class of persons to assist in his business in any capacity whatsoever; 
(k) for the prevention of drunkenness, gambling and disorderly conduct in or 
near any licensed premises, and the meeting or remaining of persons of 
bad character in such premises 
2
[;] 
3
[(l) for the enforcement of prohibition for any person or persons or any class 
or classes of persons or for restr iction of possession or consumption of 
any intoxicant by any person or pe rsons or any class or classes of 
persons.] 
 (3) Previous publication of rules.– The power conferred by this section of 
making rules is subject to the condition that the rules be made after p revious 
publication: 
 Provided that any such rules may be made wit hout previous publication if the 
4
[Provincial Government] considers that they should be brought into force at once. 
59. Powers of 
5
[Board of Revenue ] to make rules .– The 
6
[Board of Re venue] 
may, by notification, make rules– 
(a) regulating the manufacture, supply, storage or sale of any 
1
[intoxicant], 
including– 
 
1
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
2
Substituted for the full stop “.” by the West Punjab Excise (Amendment) Act, 1949 (XX of 1949), vide Notification No. 579-Leg., 
dated 14th August, 1949, published in the West Punjab Gazette (Extraordinary), August 14, 1949, pp. 189-190, s. 5.   
3
Inserted by the Act ibid.   
4
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published  in the Gazett e of India (Extraordinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
5
Substituted for the words “Financial Commissioner” by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 
1957), vide Notification No. Leg.I(3)57, dated 25th July, 1957, published in the Gazette of West Pakistan (Extraordinary), dated 
July 25, 1957, pp. 709-789, sub-section (2) of s. 3 and Schedule II. 
6
Ibid. 
(i) the character, erection, alteration, repair, inspection, 
supervision, management and control of any place for the 
manufacture, sup ply, storag e or sale of such article and the 
fittings, implements , apparatus and register to be maintained 
therein; 
(ii) the cultivation of the hemp 
2
[* *] plant and the collection of 
spontaneous growth of such plant and the preparation of any 
intoxicating drug; 
(iii) the tapping or drawing of tari from any tari producing tree; 
(b) regulating the bottling of liquor for purposes of sale; 
(c) regulating the deposit of any 
3
[intoxicant] in a warehouse and the 
removal of any 
4
[intoxicant] from any warehouse of from any distillery or 
brewery; 
5
[(d) prescribing for the purpose  of administering the provisions of this Act, 
the scale of fees or the manner of fixing the fees payable in respect of 
any licence, permit or pass, whether such licence, permit or pas s, 
already subsists or is to be issued afresh, or in respect of storing of any 
intoxicant;] 
(e) regulating the time, place and manner of payment of any duty or fee; 
(f) prescribing the authority by, the restrictions under and the  conditions 
on which any li cense, p ermit or pa ss may be granted, including 
provision for the following matters:– 
(i) the prohibition of the admixture with any 
6
[intoxicant] of any 
substance deemed to be noxious or objectionable; 
(ii) the regulation or prohibition of the reduction of  liquor by a 
licensed manufacturer or licensed vendor from a higher to a 
lower strength; 
1
[(iii) the fixing of the strength of any intoxicants to be sold, supplied 
or possessed and the fixing of maximum, or minimum prices or 
both for their sale];  
 
1
Substituted for the words “excisable article” by the Government of In dia (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
2
Omitted for the words “or coca” by the Dangerous Drugs Act, 1930 (II of 1930), published in the Punjab Gazette, Part-IV, dated 
March 21, 1930, pp. 90-109, s. 40 and Schedule II. 
3
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
4
Ibid. 
5
Substituted by the Punjab Excise (Amendment and Validation of Fees) Act, 1975 (XII of 1975) , published in the Punja b 
Gazette (Extraordinary), dated 11-3-1975, pp. 167-A to 167-B (w.e.f 1st June, 1964), s. 2. 
6
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
(iv) the prohibition of sale of any 
2
[intoxicant] except for cash; 
(v) the fixing  of the days and hours during which any licensed 
premises may or may not be kept open, and the closure of such 
premises on special occasions; 
(vi) the specification of the nature of t he premi ses in whic h any  
3
[intoxicant] may be sold, and the notices to be  exposed at such 
premises; 
 (vii) the form of the accounts to be maintained and the returns to be 
submitted by license holders; and 
(viii) the prohibition of regulation of the transfer of licenses; 
(g) (i) declaring the process by which spirit shall be denatured; 
(ii) for causing spirit to be denatured through the agency or under 
the supervision of its own officers;  
(iii) for ascertaining whether such spirit has been denatured;  
(h) providing for the de struction or other disposal of any 
4
[intoxicant] 
deemed to be unfit for use; 
(i) regulating the disposal of confiscated articles; 
(j) prescribing the amount of security to be deposited by holders of leases, 
licenses, permits or passes for the performance of the conditions of the 
same. 
60. Recovery of dues.– 
5
[(1) The following monies, namely:–  
(a) all excise revenue; 
(b) any loss that may accrue, when in consequence of default a grant has 
been taken under management by the Collector or h as been resold by 
him under section 39; and 
(c) all amounts due to the St ate by any person on account of any contract 
relating to the excise revenue; 
 may be recovered from the persons primarily liable to pay the same or 
from his surety, if any, as arrears of land revenue.]  
(2) When a grant has been taken under management by t he Collector or 
has been resold by him under section 39, the Collector may recover, in any manner 
 
1
Substituted by the Punjab Excise (Amendment) Act, 1950 (XXVIII of 1950), vide Notification No. 612 -Leg., dated 16th October, 
1950, published in the Punjab Gazette (Extraordinary), dated October 16, 1950, s. 2. 
2
Substituted for t he words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
3
Ibid. 
4
Ibid. 
5
Substituted by the Punjab Excise Act (West Pakistan Amendment) Act, 1956 (IX of 1956), Notification No. Leg.I(5)/56, dated 
30th June, 1956, published in the Gazette of West Pakistan (Extraordinary), dated June 30, 1956, pp. 547-548, s. 2. 
authorized by sub -section (1) any money due to the defaulter by any lessee or 
assignee. 
(3) In the event of default by any person licensed or holding a lease under 
this Act all his distillery, brewery, warehouse or shop premises, fittings or apparatus 
and all stocks of  
1
[intoxicants] or materials for manufacture of the same held in or 
upon any dist illery, bre wery, warehouse or shop premises shall be liable to b e 
attached in satisfaction of any claim for excise revenue or in respect of losses 
incurred by 
2
[the Provincial Government] through such default and to be sold to 
satisfy such claim, which shall be a first charge upon the sale-proceeds. 
CHAPTER IX 
Offences and Penalties 
61. Penalty for unlawful import, export, transport, manufacture, possession, 
etc.– (1) Whoever, in contravention of any section of this Act or of any rule, 
notification issued or given the reunder or order made, or of any license, permit or 
pass granted under this Act– 
(a) imports, exports, transports, manufactures, collects or possesses  
3
[or 
consumes] any 
4
[intoxicant]; or 
(b) constructs or works any distillery or brewery; or  
(c) uses, kee ps or has in his possession any material still, utens ils, 
implement or apparatus whatsoever for the purpose of manufacturing 
any 
5
[intoxicant] other than tari; 
shall be punishable for every such offence with imprisonment for a term 
which may ext end to 
6
[two years] or with fine which may extend to 
7
[two 
thousand] rupees, or with both; 
8
[ * * * * * * * * *   ] 
(2) penalty for unlawful import, export, transport, manufacture, 
possession, sale, etc .– Whoever, in contravention of any section o ther than  
sections 29 and 30 of this Act or of any rule, notification iss ued or given thereunder 
or order made, or of any license, permit or pass granted under this Act– 
 
1
Substituted for the words “excisable articles” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
2
Substituted for the word “Government” by the Order ibid., s. 3 and Schedule VI. 
3
Inserted by the West Punjab Excise (Amendment) Act, 1949 (XX of 1949), vide Notification No . 579-Leg., dated 14th August, 
1949, published in the West Punjab Gazette (Extraordinary), August 14, 1949, pp. 189-190, s. 6.   
4
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
5
Ibid. 
6
Substituted for the words “one year” by the Punjab Excise (Amendment) Act, 1925 (II of 1925), dated 1 st May, 1925, published 
in the Punjab Gazette (Extraordinary), dated May 4, 1925, p. 67 and also published in the Punjab Gazette Part -I, dated May 8, 
1925, p. 297, subsection (1) of s. 2. 
7
Substituted for the words “one thousand” by the Act ibid. 
8
Proviso omitted by the Act ibid. 
(a) sells any 
1
[intoxicant]; or 
(b) cultivates the hemps 
2
[* *] plant; or 
(c) removes any 
3
[intoxicant] fr om any distillery, brewery or warehouse 
established or licensed under this Act; or 
(d) bottles any liquor for the purposes of sale; or 
(e) taps or draws tari from any tari-producing tree; 
 shall be punishable with imprisonment for a ter m which may extend to 
4
[one year] or with fine which may extend to  
5
[two thousand] rupees, or with 
both: 
6
[ * * * * * * * * *   ] 
62. Penalty for unlawfully selling to persons under eighteen, or employing 
children or women .– If any licensed vendor, or any person in his employ or acting 
on his behalf– 
(a) in contravention of section 29 sells or delivers any liquor or intoxicating 
drug to any person apparently under the age of eighteen years; or 
(b) in contravention of section 30, employs or permits to be emp loyed, on 
any part of  his licensed premises referred to in that section an y child 
under the age of sixteen years or woman; or 
(c) sells any 
7
[intoxicant] to a person who is drunk or intoxicated; or 
(d) permits drunkenness, intoxication, disorderly conduct or gamblin g on 
the licensed premises of such licensed vendor; or 
(e) permits any person whom he knows or has reason to believe to have 
been convicted of any non -bailable offence or any reputed prostitute to 
frequent his licensed premises, whether for the p urposes of  crime or 
prostitution or not; 
 
1
Substituted for the words “excisable article” by the Gover nment of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
2
Omitted the words “or coca” by the Dangerous D rugs Act, 1930 (II of 1930), published in the Punjab Gazette, Part -IV, dated 
March 21, 1930, pp. 90-109, s. 40 and Schedule II. 
3
Substituted for the words “excisable article” by the Government of India ( Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
4
Substituted for the words “six months ” by the Punja b Excise (A mendment) Act, 1925 (II of 1925), dated 1 st May, 1925, 
published in the Punjab Gazette (Extraordinary) , dated May 4, 1925, p. 67 and also published in the Punjab Gazette Part -I, 
dated May 8, 1925, p. 297, subsection (2) of s. 2. 
5
Substituted for the words “one thousand” by the Act ibid.  
6
Proviso omitted by  the Punjab Excise (Amendment) Act, 1925 (II of 1925), dated 1 st May, 1925, published in the  Punjab 
Gazette (Extraordinary), dated May 4, 1925, p. 67 and also published in the Pu njab Gazette Part-I, dated May 8, 1925, p. 297, 
subsection (2) of s. 2. 
7
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
 he shall in addition to any other  penalty to which he may be liable be 
punishable with a fine which may extend to five hundred rupees. 
 When any licensed vendor or any person in his employ or acting on his 
behalf is charged wi th permitting drunkenness or intoxication on the licensed 
premises of such vendor and it is proved that any person was drunk or 
intoxicated on such premises, it shall lie on the person charged to prove that 
the licensed vendor or the person emp loyed by him  or acting on his behalf 
took all reasonable steps for preventin g drunkenness or intoxication on such 
premises. 
63. Penalty for attempting to render denatured spirit fit for human 
consumption.– Whoever attempts to render fit for human consumpti on any spiri t, 
whether manufactured in 
1
[
2
[Pakistan]] or not, which has been  denatured, or has in 
his possession any spirit in respect of which he knows or has reason to believe that 
any such attempt has been made, shall be punished with imprisonment for a  term 
which may extend to three months, or with fine, which may extend to on e thousand 
rupees, or with both. 
64. Penalty for fraud by licensed manufacturer or vendor or his servant .– If 
any licensed manufacturer or licensed vendor or any person in his empl oy or acting 
on his behalf:–  
(a) sells, or keeps or exposes for sale, as fo reign liquor any liquor which 
he knows or has reason to believe to have been manufactured from 
rectified spirit or country liquor; or 
(b) marks any bottle, case, package or other r eceptacles containing liquor 
so manufactured from rectified spirit or country liquor or the cork of any 
such bottle, or deals with any bottle, case, package or other receptacle 
containing such liquor with the intention of causing it to be believed that 
such bottle, case, package, or other receptacle contains foreign liquor; 
 he shall be punishable with imprisonment for a term which may extend 
to three months, or with fine which may extend to five hundred rupees, or with 
both. 
65. Penalty for certain acts by  licensee or his servant.– Whoever, being the 
holder of a license, permit or pass granted under this Act, or being in the employ of 
such holder or acting on his behalf:– 
(a) fails willfully to produce such license, permit or pass on the demand of 
any excise officer or of any other officer duly empowered to make such 
demand; or 
(b) in any case not provided for in section 61 willfully contravenes any rule 
made under section 58 or section 59; or 
 
1
Substituted for the words “British India” by the Punjab (Adaptation, Revision and Repeal) Act, 1954 (XV of 1955), Notificatio n 
No. 825-Leg., dated 21st January, 1955, published in the Punjab Gazette (Extraordinary), dated January 21, 1955, pp. 87-108, 
s. 2 and Part II of the First Schedule. 
2
Substituted by the West Pakistan Laws (Adaptation) Order, 1964 , vide Notification No. Integ.7-13/62, dated 3 rd June, 1964, 
published in the Gazette of West Pakistan (Extraordinary), dated June 3, 1964, pp. 1805-1849, sub-section (1) of s. 2 and Part 
II of Schedule. 
(c) willfully does or omits to do anything in breach of any of th e conditions 
of the license, permit or pass not otherwise provided for in this Act; 
 shall be punishable in case (a) with fine which may extend to two 
hundred rupees, and in case (b) or case (c) with fine which may extend to five 
hundred rupees. 
66. Penalty for consumpt ion in chem ist’s shop, etc .– (1) If any chemist, 
druggist, apothecary or keeper of a dispensary allows any 
1
[intoxicant] which has not 
been bona fide medicated for medicinal purposes to be consumed on his business 
premises by any person not e mployed in his  business, he shall be punishable with 
imprisonment for a term w hich may extend to three months, or with fine which may 
extend to one thousand rupees, or with both. 
 (2) If any person not employed as aforesaid consumes any such 
2
[intoxicant] on such premis es, he shal l be punishable with a fine which may extend 
to two hundred rupees. 
67. Manufacture, sale or possession by one person on account of another .– 
(1) When any 
3
[intoxicant] has been manufactured or sold or is possessed by any 
person on account of any other person and such other person knows or has reason 
to beli eve that such manufacture or sale was, or that such possession is, on his 
account, the articles shall for the purposes of this Act be deemed to have been 
manufactured or sold by or to be in the possession of such other person. 
 (2) Nothing in sub-section (1) shall absolve any person who manufactures, 
sells or has possession of an 
4
[intoxicant] on account of another person from liability 
to any punishment under this Act for the unl awful manufacture, sale or possession of 
such article. 
68. Penalty for offences not otherwise provided for.– Whoever is guilty of any 
act or intentional omission in contravention of any of the provisions of this Act, or of 
any rule, notification or order m ade, issued or  given thereunder, and not otherwise 
provided for in this Act, shall be punishable for every such act or omission with a fine 
which may extend to two hundred rupees. 
69. Attempt to commit offences punishable under the Act .– Whoever 
attempts to commit or ab ets any offence punishable under this Act shall be liable to 
the punishment provided for the offence. 
70. Penalty for excise officer making vexatious search, etc .– If an excise 
officer– 
 
1
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
2
Ibid. 
3
Ibid. 
4
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian La ws) Order, 193 7, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
(a) vexatiously and unnecessarily enters or searches or causes to be 
entered or s earched, any place under colour of exercising any pow er 
conferred by this Act; or 
(b) vexatiously and unnecessarily seizes the movable property of any 
person on the pretence of seizing or searching for any article liable to 
confiscation under this Act; or 
(c) vexatiously and unnecessarily searches, arrests o r detains any person; 
or 
(d) without lawful excuse ceases or refuses to perform or withdraws 
himself from the duties of his office unless expressly allowed to do so 
in writing by  the Collector  or unless he shall have given to his 
immediate superior officer two months’ notice in writing of his intention 
to do so; 
 he shall be liable to imprisonment for a term which may extend to three 
months, or with fine which may extend to five hundred rupees, or with both. 
71. Report by investigating officer for institutio n of proceedings .– If on an 
investigation by an excise officer empowered under section 46, sub -section (1), it 
appears that there is sufficient evidence to justify the prosecuti on of the accused, the 
investigating officer, unless he submits the case for th e orders of the Collector under 
section 80, shall submit a report (which shall for the purposes of section 190 of the 
Code of Criminal Procedure, 1 898, be deemed to be a police -report) to a ma gistrate 
having jurisdiction to inquire into or try the case and  empowered to take cognizance 
of offences on police-reports. 
72. 
1
[Bail.– Offences punishable under this Act shall be bailable within the 
meaning of the Code of Criminal Procedure, 1898]. 
73. Security fo r appearance in case of arrest without warrant .– (1) The 
2
[Provincial Government] may empower any excise officer to grant bail, 
notwithstanding that such officer is not empowered under section 46. 
 (2) When a person is arrested un der this Act, o therwise than on warrant, 
by a person or officer who is not empo wered to grant bail, he shall be produced 
before or forwarded to– 
(a) the nearest excise officer empowered to grant bail, or 
(b) the nearest officer in charge of a police station, whoever is nearer. 
(3) Whenever any person arrested under this Act, otherwis e than on a 
warrant, is prepared to give bail, and is arrested by, or produced in accordance with 
sub-section (2) before an officer empowered to grant bail, he shall be released  upon 
bail, or, at the discretion of the officer releasing him, on his own bond. 
 
1
Substituted by the Punjab Excise Act (West Pakistan Amendment) Act, 1956 (IX of 1956) , Notification No. Leg.I(5)/56, dated 
30th June, 1956, published in the Gazette of West Pakistan (Extraordinary), dated June 30, 1956, pp. 547-548, s. 2. 
2
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) O rder, 1937, dated 18th 
March, 1937, published in the Gazette of India (Extraor dinary), dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
(4) The provision of sections 499 to 502, 513, 514 and 515 of the Code of 
Criminal Procedure, 1898, shall apply, so far as may be, in every case in which bail 
is accepted or a bond taken under this section. 
74. 
1
[ * * * * * * * * *   ] 
75. Cognizance of offences.– (1) No magistrate shall take cognizance of an 
offence punishable– 
(a) under section 61 or section 66 except on his own knowledge or 
suspicion or on the complaint or report of an excise officer, or 
(b) under section 62, section 63, section 64, se ction 65, section 68 or 
section 70, except on the complaint or report of the Collector or an 
excise officer authorized by him in that behalf. 
(2) Except with the special sanctio n of the 
2
[Provincial Gove rnment], no 
magistrate shall take cognizance of any o ffence punishable under this Act, unless 
the prosecution is instituted within 
3
[six months] after the date on which the offence is 
alleged to have been committed. 
76. Presumption as to commiss ion of offe nce in certain cases .– Whenever 
any person is found in possession of– 
(a) any still, utensil, implements or apparatus whatsoever or any part or 
parts thereof, such as are ordinarily used for the manufacture of any 
4
[intoxicant] other than tari, 
(b) any mat erials which have undergone any process towards the 
manufacture of an 
5
[intoxicant] or from which an 
6
[intoxicant] has been 
manufactured, 
 it shall be presumed, until the contrary is proved, that his possession 
was in contravention of the provisions of this Act. 
77. Liability of employer for offence committed  by employee or agent .– The 
holder of a license, permit or pass under this Act as well as the actual offender, shall 
be liable to punishment, for any offence punishable under s ection 61, secti on 62, 
section 63, section 64 or section 65, committed by any pe rson in his employ or 
acting on his behalf as if he had himself committed the same, unless he shall 
 
1
Omitted by the Punjab Excise (Amendment) Act, 1925 (II of 1925), dated 1 st May, 1925, published in the Punjab Gazette 
(Extraordinary), dated May 4, 1925, p. 67 and also published in the Punjab Gazette Part-I, dated May 8, 1925, p. 297, s. 3. 
2
Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 19 37, dated 18th 
March, 1937, published in the Gazette of India (Extraordinary),  dated April 1, 1937 , pp. 75-344, s. 4 and Table of General 
Adaptations. 
3
Substituted for the words “a year” by the Punjab Excise Act (West Pakistan Amendment) Act, 1956 (IX of 1 956), Notification 
No. Leg.I(5)/56, dated 30 th June, 1956, published in the Ga zette of West Pakistan (Extraordinary), dated June 30,  1956, pp. 
547-548, s. 2. 
4
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian La ws) Order, 193 7, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
5
Ibid. 
6
Ibid. 
establish that all due and reasonable precautions were exercised by him to p revent 
the commission of such offence: 
 Provided that no person other than the ac tual offender shall be punished with 
imprisonment except in default of payment of fine. 
78. Confiscation of article in respect of which offence committed .– (1) 
Whenever an offence punishable under this Act has been committed,– 
(a) every 
1
[intoxicant] 
2
[or excise bottle] in respect of which such  offence 
has been committed 
3
[together with the contents of such excise bottle , 
if any]; 
(b) every still, utensil, implement or apparat us and all mater ials in res pect 
of or by means of which such offence has been committed; 
(c) every 
4
[intoxicant] 
5
[or excise bottle] lawfully imported,  transported, 
manufactured, had in possession or sold, along with, or in addition to, 
any 
6
[intoxicant] 
7
[or excise bottl e] liable t o confiscation under clause 
(a); 
(d) every receptacle , package and covering in which any 
8
[intoxicant] 
9
[or 
excise bottle], materials, still, utensil, implement or apparatus as 
aforesaid is or are found together with the other co ntents (if any) of 
such receptacle or package; and 
(e) every animal, cart, vesse l, raft or other conveyance used in carrying 
such receptacle, package covering or articles as aforesaid; 
 shall be liable to confiscation: 
 Provided that when it is proved that  the receptacles, animals, or other articles 
specified in clauses (d) and (e) are not the property of offender, they shall not be 
 
1
Ibid. 
2
Added by the Punjab Excise (Amendment) Act, 1940 (I of 1940) , dated 6 th March, 1940, published in the Punjab Gazette 
(Extraordinary), dated March 6, 1940, p. 225, clause (a) of s. 4. 
3
Inserted by the Punjab Excise (Amendment) Act, 1940 (I of 1940) , dated 6 th March, 1940, published in the Punjab Gazette 
(Extraordinary), dated March 6, 1940, p. 225, clause (b) of s. 4. 
4
Substituted for the words “ excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
5
Added by the Pu njab Excise (Amendment) Act, 1940 (I of 1940) , dated 6 th March, 1940 published in the Punjab Gazette 
(Extraordinary), dated March 6, 1940, p. 225, clause (a) of s. 4. 
6
Substituted for the word s “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
7
Added by the  Punjab Excise (Amendment) Act, 1940 (I of 1940) , dated 6 th March, 1940, published in the Punjab Gazette 
(Extraordinary), dated March 6, 1940, p. 225, clause (a) of s. 4. 
8
Substituted for the words “excisable article” by the Government of Ind ia (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
9
Added by the Punjab Excise (Amendment) Act, 1940 (I of 194 0), dated 6 th March, 1940, published in the Punjab Gazette 
(Extraordinary), dated March 6, 1940, p. 225, clause (a) of s. 4. 
liable to confiscation if the owner thereof establishes that he had no reason to 
believe that such offence was being or was likely to be committed. 
(2) When confiscation may be ordered .– When in the trial of any offence 
punishable under this Act, the magistrate decides that anything is liable to 
confiscation under sub-section (1), he may order confiscation: 
 Provided that in lieu  of ordering confis cation he m ay give the owner of the 
thing liable to be confiscated an option to pay such fine as the magistrate thinks fit. 
79. Further provisions for confiscation .– When there is reason to believe that 
an offence under this Act has been  committed, but the  offender i s not known or 
cannot be found and when anything or a nimal liable to confiscation under this Act 
and not in the possession of any person cannot be satisfactorily accounted for, the 
case shall be inquired into and determined by  the Collector, who  may order 
confiscation: 
 Provided that no such order shall be ma de until the expiration of one month 
from the date of seizing the thing or animal in question or without hearing the person (if 
any) claiming any right thereto, and the evidence (if any) which he produces in support 
of the claim: 
 Provided, further, that if  the thing in question is liable to speedy and natural 
decay, or if the Collector is of opinion that the sale of the thing or animal in question 
would be for the benefit of its owner, the Collector may at any time direct it to be sold; 
and the provisions of this section shall, so far as may be, apply to the net proceeds of 
such sale. 
80. Power of excise officers to compound offences .– (1) The Collector may 
accept from any person who is reasonably suspected of having committed an offence 
punishable under section 62, section 65 or section 68 of this Act a sum of money by 
way of composition for such offence; and on the payment of such sum of money to the 
Collector, the accused person if in custody shall be di scharged and no further 
proceedings shall be taken against him in respect of such offence. 
(2) The cancellation or suspension of any license, permit or pass under 
section 36 (a), (b) or (c) of this Act may be foregone or rev oked by and at the so le 
discretion of the authority having power to cancel or suspend  it on payment by the 
holder of such license, permit or pass of such penalty as such authority may fix. 
(3) Where any 
1
[intoxicant] has been seized under the provisions of  this 
Act, the Collector may, in his discretion, at any time before a magistrate has passed 
an order under section 78, sub -section (2), release it on receiving payment of the 
value thereof. 
 
1
Substituted for the words “excisable article” by the Government of India (Adaptation of Indian Laws) Order, 1937, dated 18 th 
March, 1937, published in the Gazette of India (Extraordinary), dated April 1, 1937, pp. 75-344, s. 3 and Schedule VI of General 
Adaptations. 
SCHEDULE 
(See section 2) 
ENACTMENTS REPEALED 
Year Number Short title Extent of repeal 
ACTS OF THE GOVERNOR-GENERAL IN COUNCIL 
1863 XVI The Excise (Spirits) Act, 1863 The whole. 
1894 VIII The Indian Tariff Act, 1894 Section 6. 
1896 XII The Excise Act, 1896 The whole. 
1906 VII The Excise (Amendment) Act, 1906 The whole.