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Punjab Intoxicants Confiscation Rules, 1955

Punjab Intoxicants Confiscation Rules, 1955

Published vide Excise and Taxation Commissioner, Punjab Notification No. 98-OSD(R), dated the 14th July, 1955. Republished vide Punjab Government Notification No. G.S.R.-43/P.A.1/14/S.59/62, dated 3rd April 1962

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Revenue Department Excise and Taxation

No. G.S.R.-43/P.A.1/14/S.59/62. - The following Rules as amended up to the 1st January, 1962, are republished below for general information :-

  1. Subject to any order that may be passed under section 517 of the Code of criminal procedure [V of 1898], every article, the confiscation of which has been ordered by a court under section 78(2) of the Excise Act, [1 of 1914] shall be made over to the collector [Deputy commissioner] of the District in which such Court is situated.
  2. All articles made over to the collector [Deputy commissioner] under rule 1 or confiscated by him under section 79 of the Punjab Excise Act, [1 of 1914] shall be disposed of in accordance with the following rules.
  3. Confiscated liquor and hemp drugs shall be disposed of in the following manner:-

[(i) All liquor of illicit origin and illicit liquor not contained in sealed bottles, and hemp drugs, declared unfit for human consumption by the Chemical Examiner to Government Punjab shall be destroyed under the order of the Collector (Deputy Commissioner) of the District in the presence of the Excise and Taxation (Officer) or Sub-Divisional Officer.]

(ii) Liquor lawfully manufactured and contains in approved sealed bottles shall be sold by auction or tender to the local licensed vendors under the order of the Collector (Deputy Commissioner) of the district. The quantity of liquor sold shall be entered in the sale register of the licensee purchasing the liquor and amount realized shall be credited into the Government treasury. In the case of country spirit, the sale price shall not be less than the issue price of a distillery in Punjab. Other liquor shall not be disposed of at a price lower than that charged by wholesale vendors.

(iii) Hemp drugs (Bhang) declared fit for human consumption by the Chemical Examiner to the Government Punjab shall also be disposed in the manner prescribed for the disposal of illicit bottled liquor. The price to be charged for the drug shall not be less than the wholesale price fixed for the drug.

(iv) If the Collector (Deputy Commissioner) of the District is unable to dispose of bottled liquor or hemp drug (Bhang) declared fit for human consumption, he shall-

(a) if the value of the confiscated article does not exceed Rs.10, order its destruction; and

(b) if the value of the confiscated article exceeds Rs. 10 submit a report to the Financial Commissioner for orders as to its disposal.

  1. All other things made over to the Collector (Deputy Commissioner) of the District under rule 1 of these rules or confiscated by him under section 76 of the Excise Act (1 of 1914) shall be sold in such manner as he may direct.
  2. Sale proceeds of all articles sold under rules 3 and 4 of these rules shall be credited to the Excise Department under the sub head "Fines-Confiscation and Miscellaneous"- Other Item subordinate to major head "VIII-State Excise Duties."