THE UNITED PROVINCES EXCISE ACT, 1910

(U. P. Act No. IV of 1910)

ARRANGEMENT OF SECTIONS

SECTIONS-

CHAPTER — I
PRELIMINARY AND DEFINITIONS

1- Short title and extent

2- Repeal of enactments

3- Interpretation

4-“Power of State Government to declare what is to be deemed liquor”

5-“Country liquor” and “foreign liquor”

6- Power of State Government to declare limit of sale by retail

7- Possession of intoxicant by wife, clerk servant

8- Saving of enactments

CHAPTER — II
ESTABLISHMENT AND CONTROL
9- Administration of Excise

10- Department in districts

11- Appeal and revision

CHAPTER — III
IMPORT, EXPORT AND TRANSPORT
12- Import of intoxicants

13- Export and transport of intoxicants

14- Omitted

15- Passes necessary for import, export and transport

16- Grant of passes for import, export and transport

CHAPTER — IV
MANUFACTURE, POSSESSION AND SALE
17- Manufacture of intoxicants prohibited except under the provision of this Act
18- Establishment or licensing of distilleries and warehouses

19- Removal of intoxicants from distillery, etc.

20- Possession of intoxicants in excess of the quantity prescribed by State Government

prohibited except under permit

20A- Omitted

20B- Omitted

21- Sale of intoxicants without license prohibited

22- Prohibition of sale to persons under the age of “twenty-one years”

23- Prohibition of employment of persons under the age of 9 [twenty-one years] and of
women

24- Grants of exclusive privilege of manufacture, etc

24A- Grant of exclusive or other privilege in respect of foreign liquor

24AA- Added of sec 24AA

24B- Removal of doubts

25- Manufacture and sale of liquor in military cantonments

26- Grantee of exclusive privilege may let or assign

27- Recovery by grantee of exclusive privilege of sums due to him

CHAPTER — V
DUTIES AND FEES
28- Duty on excisable articles

28A- Imposition of additional duty in certain cases

29- Manner in which duty may be levied

30- Payment for exclusive privileges

30A- Saving for duties being levied at commen-cement of the Constitution

CHAPTER — VI
LICENSES, PERMITS AND PASSES
31- Form and conditions of licenses, etc.

32- Saving of licenses force at the commen-cement of this Act

33- Power of authority granting license to require execution of counterpart agreement,

etc

34- Power to cancel or suspend licenses, etc

35- Further power to cancel licenses

36- Surrender of license to sell by retail

36A- Bar to right of renewal and compen-sation

37- Technical irregularities in license, etc.

CHAPTER — VI-A
SPECIAL PROVISIONS REGARDING PROHIBITION
37A- Prohibition of import, export, transport, possession or consumption of
intoxicants

CHAPTER — VII
GENERAL PROVISIONS
38- Measures, weights and testing instruments

38A- Interest on arrears of excise revenue

39- Recovery of excise revenue

40- Power of State Government to make rules

41- Power of Excise Commissioner to make rules

CHAPTER — VIII
SPECIAL PROVISIONS RELATING TO THE MANUFACTURE,
SUPPLY AND SALE OF Tari
42- Manufacture of tari

43- Sale of tari

44- Power of State Government to exempt from provisions of sections 42, area in
which exclusive privilege for manufacture etc. for tari has been granted

45- Grant of license by grantee of exclusive privilege of manufac-turing tari

46- Duty on tari

47- Power to make rules

CHAPTER — IX
POWER AND DUTIES OF OFFICERS, ETC.
48- Power to enter and inspect places of manufacture and sale

49- Power of certain officers to investigate into offences punishable under this Act

50- Power of arrest, seizure and detention

51- Power of Collector to issue warrant of arrest

52- Power of Collector or magistrate to issue search warrant

53- Power of Collector or officer of the Excise department to search without warrant

54- procedure relating to arrest, searches, etc

55- Offence to be bailable

56- Duty of officers of certain departments to report offences and to assist officers of
the excise Department

57- Duty of owner, occupier, Lekhpal or village policeman to report certain matters

58- Duty of officer in charge of police station to take charge of articles seized

59- Power to close shops for the sake of public peace

CHAPTER — X
OFFENCES AND PENALTIES
60- Penalty for unlawful import, export, transport manufacture, possession, sale, etc.

60A- Penalty for mixing noxious substance with intoxicant and selling of noxious
substance under the garb of intoxicant

60B- Omitted

61- Penalty for unlawful selling to persons under [twenty-one], or employing persons
under [twenty-one] or women

62- Penalty for rendering denatured spirit fit for human consumption

63- Penalty for unlawful import o intoxicant and transport or possession of unlawfully
imported intoxicant etc

64- Penalty for certain acts by licensee or his servant.

64A- Penalty for adulteration etc. by licenced vendor or manufacturer

65- Penalty for consumption in chemists shop.

66- Penalty for excise of refusing to do

67- Penalty for excise officer making vexatious search, etc

68- Penalty for offence not otherwise provided

69- Enhanced punishment after previous conviction

69A- Demand for security for abstaining from commission of certain offences

69B- Penalty for abetment

69C- Offence by companies

70- Cognizance of offence

71- Presumption as to commission of offence in certain cases
71A- Provisions regarding pardon, etc. to apply Offences under the Act
72- What things are liable to confiscation
73- Further provisions for confiscation
73A- Order for destroying confiscated intoxicant.
74- Compounding of offences
74A- Imposition of penalty
CHAPTER — XI
MISCELLANEOUS
75- Exception of medicated articles
76- Power of State Government to exempt persons and intoxicants from the provisions
of this Act
77- Publication of rules and notifications
78- Bar of certain suits
79- Power of Excise Commissioner, exercisable from time to time
 la;qDr izkUr vkcdkjh vf/kfu;e] 1910
¼mRrj izns’k vf/kfu;e la[;k 4] 1910½

THE UNITED PROVINCES EXCISE ACT, 1910

(U.P. Act No. IV of 1910)

 THE UNITED PROVINCES EXCISE ACT, 19101
(U. P. Act No. IV of 1910)
Amended by
U. P. Act No. III of 1914
U. P. Act No. I of 1915
U. P. Act No. IV of 1919
U. P. Act XXXVIII of 1920
U. P. Act No. II of 1923
U. P. Act No. II of 1930
U. P. Act No. III of 1941
U. P. Act No. XIII of 1941
U. P. Act No. 7 of 1970
U. P. Act No. 23 of 1970
U. P. Act No. 4 of 1971
U. P. Act No. 6 of 1972
U. P. Act No. 30 of 1972
U. P. Act No. 13 of 1973
U. P. Act No. 18 of 1974
U. P. Act No. 05 of 1976
U. P. Act No. 9 of 1978
U. P. Act No. 30 of 1978
U. P. Act No. 13 of 1979
U. P. Act No. 23 of 1983
U. P. Act No. 23 of 1984
U. P. Act No. 07 of 1985
U. P. Act No. 19 of 1986
U. P. Act No. 5 of 1989
U. P. Act No. 01 of 1990
U. P. Act No. 16 of 1997
U. P. Act No. 7 of 1998
U. P. Act No. 22 of 1999

——————————————————————————————————————————
1. For Statement of Objects and Reasons, see Gazette, 1909, Pt. VII, p. 106.

2
 la;qDr çkUr vkcdkjh vf/kfu;e] 19101
¼mRrj izn's k vf/kfu;e la[;k 4] 1910½
laå izkå vf/kfu;e la[;k 3] 1914
laå izkå vf/kfu;e la[;k 1] 1915
laå izkå vf/kfu;e la[;k 4] 1919
laå izkå vf/kfu;e la[;k 38] 1920
laå izkå vf/kfu;e la[;k 2] 1923
laå izkå vf/kfu;e la[;k 2] 1930
laå izkå vf/kfu;e la[;k 3] 1941
laå izkå vf/kfu;e la[;k 13] 1941
må izå vf/kfu;e la[;k 7] 1970
må izå vf/kfu;e la[;k 23] 1970
må izå vf/kfu;e la[;k 4] 1971
må izå vf/kfu;e la[;k 6] 1972
må izå vf/kfu;e la[;k 30] 1972
må izå vf/kfu;e la[;k 13] 1973
må izå vf/kfu;e la[;k 18] 1974
må izå vf/kfu;e la[;k 05] 1976
må izå vf/kfu;e la[;k 9] 1978
må izå vf/kfu;e la[;k 30] 1978
må izå vf/kfu;e la[;k 13] 1979
må izå vf/kfu;e la[;k 23] 1983
må izå vf/kfu;e la[;k 23] 1984
må izå vf/kfu;e la[;k 07] 1985
må izå vf/kfu;e la[;k 19] 1986
må izå vf/kfu;e la[;k 05] 1989
må izå vf/kfu;e la[;k 01] 1990
må izå vf/kfu;e la[;k 16] 1997
må izå vf/kfu;e la[;k 07] 1998
må izå vf/kfu;e la[;k 22] 1999

——————————————————————————————————————————
1- mn~n's ; vkSj [Link] ds fooj.k ds fy, xtV 1909] Hkkx lkr] i`’B 106 nsf[k;s A

3
[The United Provinces Excise Act, 1910]

U. P. Act No. 13 of 2000

U. P. Act No. 16 of 2001
U. P. Act No. 4 of 2018
U. P. Act No. 22 of 2018
Adapted and modified by the Government of India (Adaptation
of Indian Laws) Order, 1937.
Adapted and modified by the Adaptation of Laws Order, 1950.
(Received the assent of the Lieutenant-Governor on the 18th
December, 1909, and of the Governor-General on the 24th February,
1910, and was 1published under section 40 of the Indian Councils Act,
1860, on the 12th June, 1910.)
WHEREAS it is expedient to consolidate and amend the law in
force in the United Provinces relating to the import, export, transport,
manufacture, sale and possession of intoxicating liquor and of
intoxicating drugs ;
2[And whereas in order to promote, enforce and carry into effect

the policy of prohibition, it is necessary to authorize the State

Government to prohibit the import, export, transport, manufacture, sale
and possession of liquor and of intoxicating drugs in the United
Provinces or in any specified area or areas thereof ;]
It is hereby enacted as follows ;
CHAPTER — I
PRELIMINARY AND DEFINITIONS
Short title 1. (1) This Act may be called the United Provinces Excise Act,
and extent 1910, and
(2) It 3extends to the whole of 4[Uttar Pradesh].
Repeal of 2. The enactments mentioned in the schedule are repealed to the
enactments extent specified in the fourth column thereof.
Interpretation 3. In this Act, unless there is something repugnant in the
subject or context —
(1) “excise revenue” means revenue derived or derivable from any
“Excise
duty, fee, tax, fine (other than a fine imposed by a court of law), or
revenue”
confiscation imposed or ordered under the provisions of this Act, or of
any other law for the time being in force relating to liquor or intoxicating
drugs ;

——————————————————————————————————————————
1. See Gaz. 1910, Pt. VII, p. 51.
2. Ins. by s. 2 of U. P. Act III of 1941, made by the Governor or in exercise of the powers assumed by him
under s. 93 of the Government of India Act, 1935 as continued by U. P. Act XIII of 1948.
3. This Act has been extended to the areas mentioned in column 1 of this table under the Act or Order
mentioned in column 2 and enforced in such areas under notification, if any mentioned in column 3 with
effect from the date mentioned in column 43 against each such area :
Act or Order under which Notifications, if any, Date from which
Areas extended under which enforced enforced
1 2 3 4
1. Rampur District U. P. Act XII of 1950, s. 3 .. Dec. 30, 1949
2. Banaras District Banaras (Applica No.3262(1)/XVII, dated Nov. 30, 1949
-tion of Laws) Orders, 1949. Nov. 30, 1949.
3. Tehri-Garhwal Tehri-Garhwal (Application of No. 3262 (2)/XVII, dated Ditto.
District Laws) Order, 1949. Nov. 30, 1949.

4. Subs. by the A. O. 1950, for (the United Provinces).

4
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

må izå
vf/kfu;e la[;k 13] 2000
må izå
vf/kfu;e la[;k 16] 2001
må izå
vf/kfu;e la[;k 04] 2018
må izå
vf/kfu;e la[;k 22] 2018
}kjk la'kksf/kr
xouZesUV vkQ bafM;k ¼,MsIVs'ku vkQ bafM;u ykt½ vkMZj] 1937 }kjk
vuqdwfyr rFkk ifj’d`rA
,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk vuqdwfyr rFkk ifj’d`rA
[ysQVhusUV&xouZj us 18 fnlEcj] 1909 rFkk xouZj tujy us 24 Qjojh] 1910
dks Lohd`r iznku dh rFkk bafM;u dkSfUlYl ,sDV] 1860 dh /kkjk 40 ds vUrxZr 12
twu] 1910 dks 1izdkf'kr gqvkA]
eknd “kjkc rFkk eknd Hks’ktksa ds vk;kr] fu;kZr] ifjogu] fuekZ.k] foØ; rFkk
mls dCts esa j[kus ds lEcU/k esa la;qDr izkUr esa izo`Rr fof/k dks lagr vksj la'kksf/kr
djuk b’Vdj gS %
2 [rFkk e| fu’ks/k dh uhfr dks izksRlkfgr] izo`Rr rFkk dk;kZfUor djus ds fy,

;g vko';d gS fd jkT; ljdkj dh la;qDr izkUr esa ;k mlds fdlh fufnZ’V {ks= ;k
{ks=ksa esa “kjkc vkSj eknd Hks’ktksa ds vk;kr] fu;kZr] ifjogu] fuekZ.k] foØ; rFkk dCts
dks fuf’k) djus ds fy, izkf/kd`r fd;k tk; %]
vr,o ,rn~}kjk fuEufyf[kr vf/kfu;e cUkk;k tkrk gS %
v/;k;&1
izkjfEHkd rFkk ifjHkk’kk;sa
1–¼1½ ;g vf/kfu;e la;qDr izkUr vkcdkjh vf/kfu;e] 1910 dgyk,xk] vksj laf{kIr uke
¼2½ bldk 3foLrkj [Link] 4[mRrj izns'k] esa gksxk A
2–vuqlpw h esa mfYyf[kr vf/kfu;fefr;k¡ mlds LrEHk 4 esa fufnZ’V lhek rd vf/kfu;fefr;ksa dk
fujflr dh tkrh gS A fujlu fuoZpu

3–tc rd fo’k; ;k izlx a esa dksbZ ckr fo:) u gksa] bl vf/kfu;e esa && vkcdkjh jktLo

¼1½ Þvkcdkjh jktLoß dk rkRi;Z ml jkTkLo ls gS tks “kjkc vFkok eknd

Hks’ktksa ds lEcU/k esa bl vf/kfu;e ds ;k rRle; izo`Rr fdlh vU; fof/k ds micU/kksa ds
v/khu vkjksfir ;k vkfn’V fdlh “kqYd] Qhl] dj] vFkZn.M ¼fof/k U;k;ky; }kjk
vkjksfir vFkZn.M ls fHkUu½] ;k tCrh ls izkIr gks ;k izkIr gksus ;ksX; gks (
——————————————————————————————————————————
1- xtV 1910 Hkkx 7] i`’B 51 nsf[k, A
2- xouZeUs V vkQ bf.M;k ,sDV] 1935 dh /kkjk 93 }kjk tSlk laΠizkΠvf/kfu;e la[;k 13] 1943 }kjk tkjh j[kk x;k] ds vUrxZr
xzg.k dh xbZ “kfDr;ksa dk iz;ksx djds xouZj }kjk rS;kj fd;s x;s laŒ izkŒ vf/kfu;e la[;k 3] 1941 dh /kkjk 2 }kjk vUrfoZ’VA
3- bl vf/kfu;e dk foLrkj bl [Link] ds LrEHk 1 esa mfYyf[kr {ks=ksa esa] LrEHk 2 esa mfYyf[kr vf/kfu;e ;k vkMZj ds v/khu fd;k
x;k gS vkSj bls ,sls {ks=ksa esa] LrEHk 3 esa mfYyf[kr foKfIr ;fn dksbZ gks] ds v/khu ml fnukad ls] tks izR;sd ,sls {ks= ds lkeus
LrEHk 4 esa mfYyf[kr gSa] izo`Rr fd;k x;k gS %
vf/kfu;e vFkok vkns”k ftuds foKfIr ;fn dksbZ gS] ftuds frfFk ftlls izHkkoh
{ks= vUrxZr izlkfjr fd, x, vUrxZr izHkkoh fd;k x;k fd;k x;k
1 2 3 4
1 ftyk jkeiqj ;wŒihŒ ,sDV 12] 1950] /kkjk 3 && 30 fnlEcj] 1949
2 ftyk cukjl cukjl ¼,Iyhds”ku vkQ ykt½ laŒ 3262 ¼1½ 17] fnukad 30 30 uoEcj] 1949
vkMZj] 1940 uoEcj] 1949
3 ftyk Vsgjh&xM+oky Vsgjh&x<+oky ¼,Iyhds”ku vkQ laŒ 3262 ¼2½ 27] fnukad 30 &rnSo&
ykt½ vkMZj] 1949 uoEcj] 1949
4- ,MsIVs'ku vkQ ykt vkMZj] 1950 ¼fn ;wukbVsM izkfoUlst½ ds fy;s izfrLFkkfirA

5
[The United Provinces Excise Act, 1910]

“Excise (2) “excise officer” means a Collector or any officer or person

officer”
appointed or invested with powers under section 10 ;
“Excise (3) “Excise Commissioner” means the officer appointed by the
Commissioner” 1[State Government] under section 10, sub-section (2) clause (a) ;
“Excise duty 2[(3-a) “excise duty” and “countervailing duty” means any such
and
excise duty or countervailing duty, as the case may be, as is mentioned
countervailing
duty”
in 3[entry 51] of List II in the Seventh Schedule to the Constitution] ;
4[(4) “manufactory” means a unit other than a distillery, where
Indian made foreign liquor is manufactured and bottled. ]
“Magistrate” 5[(5) xxx ]

“Tari” (6) “tari” means fermented or unfermented juice drawn from a

coconut, palmyra, date or any other kind of palm tree ;

“Pachwai” (7) “pachwai” means fermented rice, millet or other grain,

whether mixed with any liquid or not and any liquid obtained
therefrom, whether diluted or undiluted ;

(8) “spirit” means any liquor containing alcohol obtained by

“Spirit”
distillation, whether it is denatured or not ;
6[(9) “denatured” means rendered unfit for human consumption
“Denatured”
in such manner as may be prescribed by the [State Government]1 by
notification in this behalf. When it is proved that any spirit contains
any quantity of any substance prescribed by the 1[State Government]
for the purpose of denaturation the court may presume that such spirit
is or contains or has been derived from denatured spirit.]
“Beer” (10) “beer” includes ale, stout, porter and all other fermented
liquor made from malt ;

(11) “liquor” means intoxicating liquor and includes spirits of

“Liquor” wine, spirit, wine, tari, pachwai, beer and all liquid consisting of or
containing alcohol, also any substance which the 1[State Government]
may by notification declare to be liquor for the purposes of this Act ;

——————————————————————————————————————————
1. Subs. by the A. O. 1950 for (Provl, Govt.).
2. Ins. by A. O. 1937.
3. Subs. by (item 40) and (the Govt. of India Act, 1935) by the A. O. 1950.
4. Ins. by sec. 2 of U. P. Act no. 16 of 1997.
5. Omit by sec. 2 of U.P. Act no. 9 of 1978.
6. Subs. by sec. 6 of U. P. Act no. I of 1915.

6
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼2½ Þvkcdkjh vf/kdkjhß dk rkRi;Z dysDVj ;k fdlh ,sls vf/kdkjh ;k O;fDr Þvkcdkjh
ls gS tks /kkjk 10 ds v/khu fu;qDr ;k “kfDr;ksa ls fofufgr fd;k x;k gksa ( vf/kdkjhß

¼3½ Þvkcdkjh vk;qDrß dk rkRi;Z ml vf/kdkjh ls gS tks /kkjk 10 dh mi/kkjk Þvkcdkjh

¼2½ ds [k.M ¼d½ ds v/khu 1[jkT; ljdkj] }kjk fu;qDr fd;k x;k gks ( vk;qDrß

2 [¼3&d½ ÞmRikn&”kqYdß vkSj Þizfr&”kqYdß dk rkRi;Z] ;FkkfLFkfr] fdlh ,sls ÞmRikn&'kqYdß

w h dh lwph 2 dh vkSj Þçfr&'kqYdß
mRikn&”kqYd ;k izfr&”kqYd ls gS tks lafo/kku dh lIre vuqlp
3[izfof’V 51] esa mfYyf[kr gS (]

¼4½ ÞfofuekZ.k”kkykß dk rkRi;Z vklouh ls fHkUu fdlh ,lh bdkbZ ls gS tgka ÞfofuekZ.k”kkykß
4[

Hkkjr esa fufeZr fons”kh “kjkc dk fuekZ.k fd;k tkrk gS vkSj cksry esa cUn fd;k
tkrk gksA]
xxx ÞeftLVªVs ß
5 [¼5½ ](
¼6½ ÞrkM+hß dk rkRi;Z [Link] ;k [Link] ,sls jl ls gS tks ukfj;y] rkM+] vf/kfu;e la[;k
[ktwj ;k fdlh vU; izdkj ds Þikeß o`{k ls fudkyk x;k gks ( 1] 1872

¼7½ ÞipobZß dk rkRi;Z fdfTor pkoy] cktjk ;k fdlh vU; vukt] pkgsa ÞipobZß
mlesa dksbZ vU; nzo fefJr gks vFkok ugha] rFkk mlls izkIr fdlh nzo ls gS] pkgsa og
vofefJr gks vFkok vofefJr u gksa (
¼8½ ÞfLizVß dk rkRi;Z fdlh ,slh “kjkc ls gS] ftlesa vklou }kjk izkIr ÞfLçVß
vydksgy fo|eku gks] pkgsa og fod`r gks vFkok u gksa (
6 [¼9½ Þfod`rß dk rkRi;Z ekuo miHkksx ds v;ksX; ,slh jhfr ls cuk nsus ls gS Þfod`rß
ftls ¼jkT; ljdkj½1 vf/klwpuk }kjk rnFkZ fofgr djsaA tc ;g fl) dj fn;k tk;
fd fdlh fLizV esa dksbZ inkFkZ fdlh ,sls [Link] esa fo|eku gS tks fod`rhdj.k ds
iz;kstukFkZ 1[jkT; ljdkj] }kjk fofgr fd;k x;k gks] rks U;k;ky; ;g mi/[Link] dj
ldrk gS fd ,slh fLizV fod`r fLizV gS ;k mlesa fod`r fLizV fo|eku gS ;k og fod`r
fLizV ls izkIr dh xbZ gS](
¼10½ Þfc;jß esa ,y] LVkmV] iksVZj rFkk ekYV ls cuh vU; lHkh [Link] “kjkc Þfc;jß
lfEefyr gS (
¼11½ Þ”kjkcß dk rkRi;Z eknd “kjkc ls gS vksj blds vUrxZr okbu dh fLizV] Þ”kjkcß
fLizV] okbu] rkM+h] ipobZ] fc;j vkSj os lHkh nzo ftuesa vydksgy lfEefyr ;k
fo|eku gks rFkk dksbZ ,slk inkFkZ Hkh gS ftls 1[jkT; ljdkj] bl vf/kfu;e ds iz;kstuksa
ds fy, vf/klwpuk }kjk “kjkc ?kksf’kr djs (

——————————————————————————————————————————
1- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfofU”k;y xouZeUs V½ ds fy;s izfrLFkkfir A
2- ,MsIVs'ku vkQ ykt vkMZj] 1937 }kjk vUrfoZ’V A
3- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼vkbVe 40½ rFkk ¼xouZeUs V vkQ bf.M;k ,sDV] 1935½ dsa fy;s izfrLFkkfir A
4- m0 ç0 vf/kfu;e la0 16] 1997 dh /kkjk 2 }kjk izfrLFkkfir A
5- m0iz0 vf/kfu;e la0 09] 1978 dh /kkjk 2 }kjk fudkyk x;kA
6- m0 ç0 vf/kfu;e la0 01] 1915 dh /kkjk 6 }kjk izfrLFkkfir A

7
[The United Provinces Excise Act, 1910]

“Intoxicating (12) “intoxicating drug” means —

drug”
(i) the leaves, small stalks and flowering or fruiting tops of the
Indian hemp plant (cannabis sativa L) including all forms known as
bhang, 1[or sidhi ];
(ii) 2[ X X X X ]
(iii) any mixture, with or without neutral materials, of any of the
above forms of intoxicating drug or any drink prepared therefrom ; and
3[(iv)
any other intoxicating substance which the State Government
may by notification declare to be an intoxicating drug ; ]
(13) 4 [“intoxicant”] means any liquor or intoxicating drug as
defined by this Act ;
“Intoxicant” (14) 5[ * * * * ]
“Sale” (15) 5[ * * * * ]
(16) “sale,” with its grammatical variations includes any transfer
otherwise than by way of gift ;
“Import” (17) [“import” (except in the phrase “import into 6[* * *] India”
means to bring into 7[Uttar Pradesh] otherwise than across a customs
frontier as defined by the 8[Central Government. ]
“Export” (18) “export” means to take out of 7[Uttar Pradesh] otherwise
than across a customs frontier as defined by the 8[Central Government.]

‘‘Transport’’
(19) “transport” means to move from one place to another within
7[Uttar Pradesh] ;
“Manufacture” (20) “manufacture” includes every process, whether natural or
4
artificial, by which any [intoxicant] is produced or prepared, and also
redistillation and every process for the rectification, flavoring, blending
or coloring of liquor ;
“Cultivation” 9[(20-a) “cultivation” with its grammatical variations, means the

raising of a plant from seed and includes the tending or protecting of a

plant during its growth ; ]
“To bottle” (21) “to bottle” means to transfer from a cask or other vessel to
a bottle or other respectable for the purposes of sale whether any
process of rectification be employed or not ; and bottling includes
rebottling ;

——————————————————————————————————————————
1. Subs. by sec. 2(a) of U. P. Act no. 4 of 2018.
2. Omit. by sec. 2(b) of U. P. Act no. 4 of 2018.
3. Subs. by sec. 2(c) of U. P. Act no. 4 of 2018.
4. Subs. for (excisable article) by the A. O. 1937.
5. Definition of (British) omit. by ibid.
6. The word (British) Omit. by the A. O. 1950.
7. Subs. by ibid for (the United Provinces).
8. Subs. by the A. O. 1937.
9. Add. by sec. 2 of U. P. Act No. 23 of 1970.

8
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

[¼12½ Þeknd Hks’ktß dk rkRi;Z fuEufyf[kr ls gS && ÞekndHks"ktß

¼1½ Hkkax ¼dSusfcl lSVkbok ,y½ ds ikS/ks dh ifRr;ka] NksV&
s NksVs MaBy rFkk Qwyksa
;k Qyksa ds “kh’kZ Hkkx vksj blesas mlds lHkh :i lfEefyr gSa tks Hkkax ;k 1 [flf)] ds
uke ls Kkr gSa (
¼2½ 2[ X X X X ]
¼3½ eknd Hks’kt ds mi;qZDr :iksa esa ls fdlh :i dk] fu’izkHkkfor inkFkksZ ds
lkFk ;k muds fcuk] dksbZ feJ.k ;k mlls rS;kj fd;k x;k dksbZ is; ( vkSj
3[¼4½ dksbZ eknd inkFkZ ftls jkT; ljdkj vf/klwpuk }kjk eknd vkS’kf/k ?kksf’kr

djsaA ]
¼13½ 4[Þeknd oLrqß] dk rkRi;Z bl vf/kfu;e esa ;FkkifjHkkf’kr fdlh “kjkc ;k Þeknd oLrqß
eknd Hks’kt ls gS (
¼14½ 5[ * * * * ]
¼15½ 5[ * * * * ]
¼16½ O;kdj.k lEcU/kh ifjorZuksa lfgr ÞfoØ;ß esa nku Lo:i vUrj.k ls fHkUu ÞfoØ;ß
dksbZ vUrj.k lfEefyr gS (
6 7 Þvk;krß
¼17½ Þvk;krß dk rkRi;Z ¼okD;ka”k [* * *] ÞHkkjr esa vk;krß ds flok;½ ¼mRrj
izns”k½ esa bl izdkj ykus ls gS tks dsUnzh; ljdkj }kjk ;FkkifjHkkf’kr lhek&”kqYd ljgn
dks ikj djds ykus ls fHkUu gksa (]
¼18½ [Þfu;kZrß dk rkRi;Z 7[mRrj izns”k] ds ckgj bl izdkj ys tkus ls gS tks Þfu;kZrß
8[dsUnzh; ljdkj] }kjk ;FkkifjHkkf’kr lhek&”kqYd ljgn dks ikj djds ckgj ys tkus ls

fHkUu gks (]
¼19½ Þifjoguß dk rkRi;Z 7¼mRrj izns”k½ ds Hkhrj ,d LFkkuls nwljs LFkku dks ifjogu
ys tkus ls gS (
¼20½ ÞfuekZ.kß esa ,slh izR;sd izfØ;k] pkgs og izkd`frd gks ;k d`f=e] lfEefyr ÞfuekZ.kß
gS ftlds }kjk dksbZ 4[eknd oLrq] mRikfnr ;k rS;kj dh tk; vkSj blesa iqu% vklou
rFkk “kjkc ds ifj”kks/ku] lqLokndj.k] lfEeJ.k rFkk jaftr djus dh izR;sd fØ;k Hkh
lfEefyr gS (
9 [¼20&d½ O;kdj.k lEcU/kh ifjorZuksa lfgr] Þ[ksrhß dk rkRi;Z cht ls fdlh Þ[ksrhß
IkkS/ks dks mxkuk gS] vkSj blds vUrxZr ikS/ks ds c<+us ds nkSjku esa mldh ns[k&Hkky ;k
mldk laj{k.k djuk Hkh gS (]
¼21½ Þcksry esa cUn djukß dk rkRi;Z foØ; ds iz;kstuksa ds fy, ihis ;k vU; Þcksry esa cUn
crZu ls cksry ;k vU; ik= esa vUrfjr djus ls gS pkgsa blesa ifj”kks/ku dh dksbZ izfØ;k djukß
iz;qDr gks vFkok ugha ( rFkk cksry esa cUn djus ds vUrxZr cksry esa fQj ls cUn djuk
Hkh lfEefyr gS (

——————————————————————————————————————————
1- m0 ç0 vf/kfu;e la0 4] 2018 dh /kkjk 2d }kjk izfrLFkkfirA
2- m0 ç0 vf/kfu;e la0 4] 2018 dh /kkjk 2[k }kjk fudkyk x;k A
3- m0 ç0 vf/kfu;e la0 4] 2018 dh /kkjk 2x }kjk izfrLFkkfirA
4- ,MsIVs”ku vkQ ykt vkMZj] 1937 }kjk ¼,Dlkbtsfcy vkfVZdy½ ds fy;s izfrLFkkfirA
5- mi;qZDr }kjk “kCn ¼fczfV”k½ fudkyk x;k A
6- ,MsIVs”ku vkQ ykt vkMZj] 1950 }kjk “kCn ¼fczfV”k½ fudkyk x;kA
7- ,MsIVs'ku vkQ ykt vkMZj] 1950 bZ0 }kjk ¼;wukbVsM izkfoUlst½ ds fy;s izfrLFkkfirA
8- ,MsIVs”ku vkQ ykt vkMZj] 1937 }kjk izfrLFkkfirA
9- m0 ç0 vf/kfu;e la0 23] 1937 bZ0 dh /kkjk 2 }kjk c<+k;h x;h A

9
[The United Provinces Excise Act, 1910]

“Place” (22) “place” includes a house, building, shop 1 [room] booth,

tent and vessel ;
2[(22-a) “excisable article” means ——
“Excisable
article”
(a) any alcoholic liquor for human consumption ; or
(b) any intoxicating drug ; ]
(23) 3[ * * * * ]
“Power of State 4. (1) The 4[State Government] may by notification declare any
Government to
declare what is substance to be “liquor” for the purposes of this Act or any portion
to be deemed thereof.
liquor”
(2) The 4[State Government] may, in like manner and for the
like purpose declare what shall be deemed to be “country liquor” and
“foreign liquor” respectively.

“Country
5. 5[ * * * * ].
liquor” and
“foreign liquor”

Power of State 6. (1) The 4[State Government] may by notification declare,

Government to
declare limit of with respect either to the whole of 6[Uttar Pradesh] or to any local area
sale by retail comprised therein and as regards purchasers, generally or any
specified class of purchasers, and generally for any specified occasion,
what quantity of any 7[intoxicant] shall, for the purposes of this Act, be
the limit of sale by retail.
“Sale by (2) The sale of any 7[intoxicant] in any quantity in excess of
wholesale”
such quantity as the 4[State Government] has under sub-section (1)
declared to be the limit of sale by retail shall be deemed to be sale by
wholesale.
Possession of 7. When any 7[intoxicant] is in the possession of a person’s
intoxicant by
wife, clerk wife, clerk or servant on account of that person, it shall, for the
servant purposes of this Act, be deemed to be in the possession of that
person.
Explanation—A person employed temporarily or on a
particular occasion in the capacity of a clerk or servant is a clerk or
servant within the meaning of this section.
Saving of 8. Save as provided by the schedule nothing contained in this
enactments
Act shall affect the provisions of the Sea Customs Act, 1878, the
Cantonments Act, 1889, or the Indian Tariff Act, 1894, or any rule or
order made thereunder.

——————————————————————————————————————————
1. Ins. by sec. 2 of U. P. Act no. IV of 1919.
2. Subs. by the A. O. 1950.
3. Omit. by sec. 40 & Sch. II of Act II of 1930.
4. Subs. by the A. O. 1950 for (Provl. Govt.).
5. Omit. by sec. 40 & Sch. II of Act II of 1930.
6 Subs. by the A. O. 1950 for (United Provinces).
7. Subs. for (excisable article) by the A.O. 1937.

10
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼22½ ÞLFkkuß easa edku] Hkou] nqdku 1[dejk] cwFk] rEcw rFkk ty;ku lfEefyr ÞLFkkuß
gSa (
2 [¼22&d½ ÞmRikn&”kqYdjksI; inkFkZß dk rkRi;Z fuEufyf[kr ls gS && ÞmRikn&
“kqYdkjksI; IknkFkZß
¼d½ ekuo miHkksx ds fy, dksbZ vydksgfyd “kjkc ( ;k

¼[k½ dksbZ fird ykus okyk Hks’kt ( ]

¼23½ 3[ * * * *]

4–¼1½ 4[jkT; ljdkj] bl vf/kfu;e ds ;k blds fdlh Hkkx ds iz;kstuksa ds jkT; ljdkj dh
;g ?kksf"kr djus
fy, vf/klwpuk }kjk fdlh Hkh oLrq dks Þ”kjkcß ?kksf’kr dj ldrh gS A dh 'kfDr fd
Þ”kjkcß fdls
¼2½ 4[jkT; ljdkj] blh izdkj ls vksj blh izdkj ds iz;kstuksa ds fy, ;g le>k tk;
Hkh ?kksf’kr dj ldrh gS fd Øe”k% Þns”kh “kjkcß vkSj Þfons”kh “kjkcß fdls le>k tk;s
Þns”kh 'kjkcß rFkk
5– 5[ * * * * ] Þfons”kh 'kjkcß
6–¼1½ 4[jkT; ljdkj] vf/klwpuk }kjk ;k rks [Link] 6[mRrj izns”k] ;k mlesa QqVdj fcØh dh
lhek ?kksf"kr djus
lekfo’V fdlh LFkkuh; {ks= ds lEcU/k esa vksj lkekU;r;k Øsrkvksa ;k Øsrkvksa ds fdlh dh jkT; ljdkj
fufnZ’V oxZ ds fo’k; esa] rFkk lkekU;r;k fdlh fufnZ’V volj ds fy, ;g ?kksf’kr dj dh 'kfDr
ldrh gS fd fdlh 7 [eknd oLrq] dh fdruh ek=k] bl vf/kfu;e ds iz;kstuksa ds
fy,] QqVdj fcØh dh lhek gksxh A
¼2½ fdlh 7[eknd oLrq] dh fdlh ek=k esa fcØh tks ml ek=k ls vf/kd gks ÞFkksd fcØhß
ftls 4[jkT; ljdkj] us mi/kkjk ¼1½ ds v/khu QqVdj fcØh dh lhek ?kksf’kr dh gks]
Fkksd fcØh le>h tk;xhA
7–tc dksbZ 7[eknd oLrq] fdlh O;fDr dh iRuh] fyfid ;k lsod ds dCts iRuh] fyfid ;k
lsod ds dCts esa
esa mDr O;fDr ds dkj.k gks rks mls bl vf/kfu;e ds iz;kstuksa ds fy, ml O;fDr ds
eknd oLrq
dCts esa le>k tk;xkA
Li"Vhdj.k&&fyfid ;k lsod ds :i esa vLFkk;h :i ls ;k fdlh fo”ks’k
volj ij lsok;ksftr dksbZ O;fDr bl /kkjk ds vFkkZUrxZr fyfid ;k lsod gS A
w h esa micfU/kr voLFkk dks NksM+dj bl vf/kfu;e esa vUrfoZ’V dksbZ vf/kfu;fefr;ksa dk
8–vuqlp
viokn
ckr lh dLVEl ,sDV] 1878] dsUVksuesUV~l ,sDV] 1889 ;k bf.M;u VSfjQ ,sDV] 1894
bZŒ ;k muds v/khu cuk, x, fdlh fu;e ;k fn, x, fdlh vkns”k ds micU/kksa ij
izHkko u Mkysxh A

——————————————————————————————————————————
1- laåizkŒ vf/kfu;e la[;k 4] 1919 bZŒ dh /kkjk 2 }kjk vUrfoZ’V A
2- ,MsIVs”ku vkQ ykt vkMZj] 1950 }kjk /kkjk 3 dh mi/kkjk ¼22&d½ ds fy;s izfrLFkkfir A
3- vf/kfu;e la[;k 2] 1930 bZΠdh /kkjk 40 rFkk vuqlwph 2 }kjk fudkyh x;h A
4- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfofU”k;y xouZeUs V½ ds fy;s izfrLFkkfir A
5- vf/kfu;e la[;k 2] 1930 bZΠdh /kkjk 40 rFkk vuqlwph 2 }kjk fudkyh x;h A
6. ,MsIVs”ku vkQ ykt vkMZj] 1950 bZŒ }kjk ¼;wukbVsM izkfoUlst½ ds fy;s izfrLFkkfir A
7- ,MsIVs”ku vkQ ykt vkMZj] 1937 bZŒ }kjk ¼,DlkbTksfcy vkfVZdy½ ds fy;s izfrLFkkfir A

11
[The United Provinces Excise Act, 1910]

CHAPTER — II
ESTABLISHMENT AND CONTROL
Administration 9. 1[ * * * * ]
of Excise

Department in
10. (1) The administration of the Excise Department in any
districts district shall, unless the 2 [State Government] otherwise directs, be
under the charge of the Collector of that district.
Power of State (2) The 2[State Government] may by notification applicable to
Government
the whole of 3[Uttar Pradesh] or to any district or local area comprised
therein —
To appoint (a) 4 [appoint an officer hereinafter referred to as the Excise
Excise Commi-
ssioner Commissioner, who shall, subject to the orders of the 2[State
Government] have the control of the administration of the Excise
Department. ]4
To appoint (b) 5[constitute a licensing board or] appoint any person other
persons to
exercise than Collector to exercise all or any of the powers and to perform all
powers of or any of the duties of a Collector in respect of the administration of
Collector
the Excise Department either concurrently with or in subordination
to or in exclusion of the Collector, subject to such control as the
2[State Government] may direct ;

To empower (c) empower officer to perform the acts and duties mentioned
officers or
persons to in section 48 and 64 (a), and empower officers or persons to perform
perform the acts and duties mentioned in section 50 ;
certain duties
To appoint (d) appoint officers of the Excise Department of such classes
officers of the
Excise and with such designations, powers and duties under this Act as the
Department 2[State Government] may think fit, and define the areas within which

such powers and duties may be exercised and performed ;

To order (e) order that all or any of the powers and duties assigned to an
exercise and
performance officer of the Excise Department under clause (d) of this sub-section
of powers and shall, subject to the provisions of this Act, be exercised and performed
duties by
officer other by any officer other than an officer of the Excise Department or by any
than excise
person ;
officers and
by other
persons

——————————————————————————————————————————
1. Omit. by sec. 3 of U. P. Act II of 1923.
2. Subs. by the A. O. 1950 for (Provl. Govt.).
3. Subs. by the A. O. 1950 for the (United Provinces).
4. Subs. by sec. 4 (1) of U. P. Act II of 1923.
5. Ins. by sec. 4 (2) of U. P. Act no. II of 1923.

12
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

v/;k;&2
vf/k’Bku rFkk fu;U=.k
1 ****
9– [ ]
10–¼1½ tc rd 2[jkT; ljdkj] vU;Fkk funsZ”k u ns] fdlh ftys esa vkcdkjh ftyksa esa vkcdkjh
foHkkx dk iz”kklu
foHkkx dk iz”kklu ml ftys ds dysDVj ds izHkkj esa gksxkA
¼2½ 2[jkT; ljdkj] [Link] 3 [mRrj izns”k] ij ;k mlesa lekfo’V fdlh ftys jkT; ljdkj dh
;k fdlh LFkkuh; {ks= ij ykxw gksus okyh vf/klwpuk }kjk && “kfDr

¼d½ 4 [dksbZ vf/kdkjh fu;qDr dj ldrh gS tks ,rn~i”pkr~ vkcdkjh vk;qDr vkcdkjh vk;qDr
ds :i esa vfHkfn’V fd;k tk;xk vkSj tks 2[jkT; ljdkj] ds vkns”kksa ds v/khu jgrs fu;qfDr djus ds
fo’k; esa
gq, vkcdkjh foHkkx ds iz”kklu ij fu;a=.k j[ksxk]4 (
¼[k½ 5 [ykblsal nsus okyh ifj’kn~ la?kfVr dj ldrh gS ;k] vkcdkjh foHkkx dysDVj dh
ds iz”kklu ds lEcU/k esa ;k rks dysDVj ds lkFk&lkFk ;k mlds v/khu ;k viotZu esa “kfDr;ksa dk iz;ksx
djus ds fy;s
,sls fu;a=.k ds v/khu jgrs gq, tSlk fd 2[jkT; ljdkj] funsZ”k ns] dysDVj dh O;fDr;ksa dh
leLr ;k muesa ls fdUgha “kfDr;ksa dk iz;ksx djus ds fy, rFkk mlds leLr ;k muesa fu;qfDr djus ds
ls fdUgha drZO;ksa dk ikyu djus ds fy, dysDVj ls fHkUu fdlh O;fDr dks fu;qDr fo’k; esa
dj ldrh gS(
¼x½ vf/kdkjh dks /kkjk 48 rFkk 64¼d½ esa mfYyf[kr dk;ksZa vkSj dÙkZO;ksa dk vf/kdkfj;ksa dks
ikyu djus ds fy, vf/k—r dj ldrh gS rFkk vf/kdkfj;ksa vkSj O;fDr;ksa dks /kkjk 50 dfri; dÙkZO;ksa dk
ikyu djus ds
esa mfYyf[kr dk;ksZa vkSj dÙkZO;ksa dk ikyu djus ds fy, vf/kd`r dj ldrh gSA fy;s vf/kd`r fd,
tkus ds fo’k; esa
¼?k½ bl vf/kfu;e ds v/khu vkcdkjh foHkkx ds ,sls oxksZ ds vf/kdkfj;ksa dks vkcdkjh foHkkx ds
vf/kdkjh;ksa dks
rFkk ,slsa inukeksa] “kfDr;ksa vksj drZO;ksa] lfgr] ftUgsa 2[jkT; ljdkj] mfpr le>s]
fu;qDr fd;s tkus
fu;qDr dj ldrh gS rFkk mu {ks=ksa dks ifjHkkf’kr dj ldrh gS] ftuds Hkhrj ,slh ds fo"k; esa
“kfDr;ksa vkSj drZO;ksa dk iz;ksx vkSj ikyu fd;k tk ldsxk (
¼³½ vkns”k ns ldrh gS fd bl mi/kkjk ds [k.M ¼?k½ ds v/khu vkcdkjh vkcdkjh
foHkkx ds fdlh vf/kdkjh dks vH;fiZr leLr “kfDr;ksa ;k muesa ls fdUgha “kfDr;ksa rFkk vf/kdkfj;ksa ls
fHkUu vf/kdkfj;ksa
drZO;ksa dk bl vf/kfu;e ds micU/kksa ds v/khu jgrs gq, vkcdkjh foHkkx ds vf/kdkjh }kjk rFkk vU;
ls fHkUu fdlh vf/kdkjh }kjk ;k fdlh vU; O;fDr }kjk iz;ksx vkSj ikyu fd;k O;fDr;ksa }kjk
tk;xk ( 'kfDr;ksa dk ç;ksx
vkSj drZO;ksa dk
ikyu fd;s tkus
ds vkns”k dk fn;k
tkuk

——————————————————————————————————————————
1- la0 izk0 vf/kfu;e la[;k 2] 1923 bZ0 dh /kkjk 3 }kjk fudkyh x;hA
2- ,MsIVs”ku vkWQ ykt vkMZj] 1950 }kjk ¼izkfofU”k;y xouZeUs V½ ds fy;s izfrLFkkfirA
3- ,MsIVs”ku vkWQ ykt vkMZj] 1950 bZ0 }kjk ¼;wukbVsM izkfoUlst½ ds fy;s izfrLFkkfirA
4- m0 iz0 vf/kfu;e la0 2] 1923 bZ0 dh /kkjk 4 ¼1½ }kjk izfrLFkkfirA
5- la0 izk0 vf/kfu;e la[;k 2] 1923 bZ0 dh /kkjk 4¼2½ }kjk vUrfoZ’VA

13
[The United Provinces Excise Act, 1910]

To delegate (f) delegate 1[* * *] to the Excise Commissioner all or any of its
its powers
powers under this Act, except the power conferred by section 40 to
make rules;
To withdraw (g) withdraw from any officer or person any or all of his powers in
powers
respect of the administration of the Excise Department;
To permit (h) permit the delegation by 2[* * *] the Excise Commissioner or
delegation of
power Collector to any person or classes of persons specified in such
notification of any powers conferred by or under this Act or by or under
any other law for the time being in force relating to excise revenue.
3[Appeal and 3[
11. (1) The Collector, and every other Excise Officer (not being
revision]
the Excise Commissioner) shall, in respect of all proceedings under this
Act, be subject to the control of the Excise Commissioner and all orders
passed by Collector or such other officer under this Act, shall be
appealable to the Excise Commissioner in the manner prescribed by
rules made by the State Government in this behalf ;
Provided that no appeal shall be entertained under this sub-
section unless it is preferred by the aggrieved person within thirty days
from the date of communication of such order, and unless the appellant
has furnished satisfactory proof of having paid a sum of not less than
25 per cent of the disputed amount of tax, fee, penalty or other dues, if
any, as the case may be ;
Provided further that the appellate authority may, for special
and adequate reasons to be recorded in writing, waive or relax the
requirements of the preceding proviso in respect of such disputed
amount of tax, fees, penalty or other dues.
(2) The State Government may either suo motu or on an
application by an aggrieved person call for and examine the records
relating to any order passed in any proceedings under this Act, for the
purposes of satisfying itself as to the correctness, legality or propriety of
any such orders or as to the regularity of such proceedings ; and, if in
any case it appears to the State Government that such order or
proceedings should be modified, annulled, reversed or remitted for
reconsideration, it may pass orders accordingly ;
Provided that no order adversely affecting any party shall be
passed under this section unless he has been given a reasonable
opportunity of making his representation ;
Provided further that no application under this sub-section shall
be entertained unless it is preferred within thirty days from the date of
the order of the Excise Commissioner and unless an appeal, where it
lies, has been filed and disposed of by the Excise Commissioner ;

——————————————————————————————————————————
1. Omit by sec. 4(3) of U.P. Act II of 1923.
2. Omit. by sec. 4(4) of U.P. Act II of 1923.
3. Subs. by sec. 3 of U. P. Act no. 9 of 1978.

14
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼p½ fu;e cukus ds lEcU/k esa /kkjk 40 }kjk iznRr “kfDr ds flok; bl viuh 'kfDr;ksa dks
çfrfufgr djus ds
vf/kfu;e ds v/khu viuh leLr ;k muesa ls fdUgha “kfDr;ksa dks 1 [* * *] fo"k; esa
vkcdkjh vk;qDr dks izfrfufgr dj ldrh gS (
¼N½ fdlh vf/kdkjh ;k O;fDr ls vf/kdkjh foHkkx ds iz”kklu ds lEcU/k esa 'kfDr;ksa dks okil
ysus fo"k; esa
fdUgha ;k leLr “kfDr;ksa dks okil ys ldrh gS (
¼t½ ,slh vf/klwpuk esa fufnZ’V fdlh O;fDr ;k O;fDr;ksa ds oxkZs dks bl 'kfDr;ksa dks
çfrfufgr djus
vf/kfu;e }kjk ;k blds v/khu ;k vkcdkjh jktLo ls lacaf/kr rRle; izoR` r fdlh dh vuqKk fn,
vU; fof/k }kjk ;k mlds v/khu iznRr fdUgha “kfDr;ksa dks 2[ * * * ] vkcdkjh vk;qDr tkus ds fo"k; esa
;k dysDVj }kjk izfrfufgr fd;s tkus dh vuqKk ns ldrh gS A
3
3 [11–¼1½ dysDVj vksj izR;sd vU; vkcdkjh vf/kdkjh tks vkcdkjh vk;qDr [vihy vksj
ugha gS] bl vf/kfu;e ds v/khu leLr dk;Zokgh;ksa ds lEcU/k esa vkcdkjh vk;qDr ds iqujh{k.k]
fu;a=.k esa gksxk vkSj bl vf/kfu;e ds v/khu dysDVj ;k ,sls vU; vf/kdkjh }kjk
fn;s x;s leLr vkns”kksa ds fo:) vihy] jkT; ljdkj }kjk bl fufeÙk cuk;s x;s
fu;eksa }kjk fofgr jhfr ls] vkcdkjh vk;qDr dks dh tk ldsxh (
izfrcU/k ;g gS fd bl mi/kkjk ds v/khu dksbZ vihy xzg.k ugha dh tk;sxh]
tc rd fd mls O;fFkr O;fDr }kjk] ,slk vkns”k lalfw pr fd;s tkus ds fnukad ls
rhl fnu ds Hkhrj izLrqr u fd;k tk;sa] vkSj tc rd fd vihydrkZ us] ;FkkfLFkfr]
dj] Qhl] “kkfLr ;k vU; ns;ksa dh] ;fn dksbZ gks] fooknxzLr jkf”k dh de ls de 25
izfr”kr /kujkf”k dh vnk;xh dk larks’ktud lcwr izLrqr u dj fn;k gks (
vxzrj izfrcU/k ;g gS fd vihy izkf/kdkjh ,sls fo”ks’k vkSj i;kZIr [Link] ls
tks vfHkfyf[kr fd;s tk;saxs] dj] Qhl] “kkfLr ;k vU; ns;ksa dh ,slh fooknxzLr jkf”k
ds lEcU/k esa iwoZorhZ izfrcU/kkRed [k.M dh vis{kkvksa dks vf/kR;Dr ;k f”kfFky dj
ldrk gSA
¼2½ jkT; ljdkj ;k rks [Link] ls ;k fdlh O;fFkr O;fDr }kjk dksbZ vkosnu
djus ij bl vf/kfu;e ds v/khu fdlh dk;Zokgh esa fn;s x;s fdlh vkns”k ls lEcaf/kr
vfHkys[k dks fdlh ,sls vkns”k dh “kq)rk] oS/krk ;k vkSfpR; ;k ,slh dk;Zokgh dh
fu;feRrk ds lEcU/k esa viuk lek/kku djus ds fy;s ekax ldrh gS vkSj ml dh
ijh{kk dj ldrh gS] vkSj ;fn fdlh ekeys esa jkT; ljdkj dks ;g izrhr gks fd ,sls
vkns”k ;k dk;Zokgh dks ifj’d`r] fo[kafMr] myVuk ;k iqufoZpkj ds fy;s iqu% izsf’kr
djuk pkfg;s arks og rn~ul
q kj vkns”k ns ldrh gS (
izfrcU/k ;g gS fd bl /kkjk ds v/khu fdlh i{kdkj ij izfrdwy izHkko Mkyus
okyk dksbZ vkns”k ugha fn;k tk;sxk tc rd fd mls viuk vH;kosnu djusa dk
;qfDr;qDr volj u ns fn;k x;k gks (
vxzrj izfrcU/k ;g gS fd bl mi/kkjk ds v/khu dksbZ vkosnu xzg.k ugha fd;k
tk;sxk tc rd fd og vkcdkjh vk;qDr ds vkns”k ls rhu fnu ds Hkhrj u fn;k
tk;s vkSj tc rd fd dksbZ vihy tgka og xzkg; gks] nk;j u dj nh x;h gks vkSj
vkcdkjh vk;qDr }kjk fuiVk u nh x;h gks (

——————————————————————————————————————————
1- laŒ izkŒ vf/kfu;e la[;k 2] 1923 bZŒ dh /kkjk 4 ¼3½ }kjk fudkys x;s A
2- laŒ izkŒ vf/kfu;e la[;k 2] 1923 bZŒ dh /kkjk 4 ¼4½ }kjk fudkys x;s A
3- m0 ç0 vf/kfu;e la0 9] 1978 bZ0 dh /kkjk 3 }kjk izfrLFkkfir A

15
[The United Provinces Excise Act, 1910]

Provided also that no application for revision shall be

entertained unless the applicant has furnished satisfactory proof of
having paid a sum of not less than 25 per cent of the disputed amount
of tax, fee, penalty or other dues, if any, as the case may be ;
Provided also that State Government may, for reasons, to be
recorded in writing, waive, or relax the requirements of the preceding
proviso in respect of such disputed amount of tax, fees, penalty or other
dues. ]1
CHAPTER — III
IMPORT, EXPORT AND TRANSPORT
Import of 12. (1) No 2[intoxicant] shall be imported unless —
intoxicants
(a) the 3[State Government] has given permission either general
or special, for its import ;
(b) such conditions (if any) as the 3[State Government] may
impose have been satisfied ; and
(c) the duty (if any) imposed under section 28 has been paid or a
bond has been executed for the payment thereof.
(2) Sub-section (1) shall not apply to any article which has been
imported into 4[ * * * ] India and was liable on such importation to duty
under the Indian Tariff Act, 5[1894], or the Sea Customs Act, 1878.
(3) 6[ X X X X ]
Export and 13. No 2[intoxicant] shall be exported or transported unless —
transport of
intoxicants (a) the duty (if any) imposed under section 28, or
(b) If the article was previously imported, the duty (if any)
imposed on its importation under the Indian Tariff Act, 1894, or the Sea
Customs Act, 1878, has been paid, or a bond has been executed for the
payment thereof.
14. 7[ * * * * ]

Passes 15. No 2[intoxicant] exceeding such quantity as the 3[State

necessary for Government] may prescrib by 8 [notification], either generally for the
import,
export and whole of 9[Uttar Pradesh], or for any local area comprised therein, shall
transport be imported, exported or transported except under a pass issued under
the provisions of the next following section ;

——————————————————————————————————————————
1. Subs. by sec. 3 of U.P. Act No.9, 1978.
2. Subs. for (excisable article) by the A. O. 1937.
3. Subs. by the A. O. 1950 for (Provl. Govt.).
4. The words (British) in sub. sec. (2) and (3) of s. 12 omit by A. O. 1950.
5. See now the Indian Tariff Act, 1934 (Act XXXII of 1934).
6. Omit. by sec. 2 of U. P. Act 16 of 2001.
7. Omit. by sec. 2 of U. P. Act 6 of 1972.
8. See not. no. 681/XIII—136, dated Nov. 22, 1912, in Gaz., 1912, Pt., 1, p. 1203.
9. Subs. by the A. O. 1950 for the (United Provinces).

16
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

izfrca/k ;g Hkh gS fd iqujh{k.k das fy;s dksbZ vkosnu xzg.k ugh fd;k tk;sxk
tc rd fd vkosnd us] ;FkkfLFkfr] dj Qhl] “kkfLr] ;k vU; ns;ksa dh] ;fn dksbZ gks]
fooknxzLr jkf”k dh de ls de 25 izfr”kr /kujkf”k dh vnk;xh dk lUrks’ktud
lcwr izLrqr u dj fn;k gks (
izfrcU/k ;g Hkh gS fd jkT; ljdkj mu [Link] ls] tks vfHkfyf[kr fd;s
tk;saxs dj] Qhl] “kkfLr ;k vU; ns;ksa dh fdlh fooknxzLr jkf”k ds laca/k esa iwoZorhZ
izfrcU/kkRed [k.M dh vis{kkvksa dks vf/kR;Dr ;k f”kfFky dj ldrh gSA]1
v/;k;&3
vk;kr] fu;kZr rFkk ifjogu
12–¼1½ dksbZ [eknd oLrq] rc rd vk;kr u dh tk;xh tc rd fd&&
2 eknd oLrqvksa dk
vk;kr
¼d½ 3[jkT; ljdkj] us mlds vk;kr ds fy, ;k rks lkekU; ;k fo”ks’k vuqKk
u ns nh gks (
¼[k½ ,slh “krsZ ¼;fn dksbZ gksa½ ftUgsa 3[jkT; ljdkj] vkjksfir djs] iwjh u dj
nh x;h gksa ( vkSj
¼x½ /kkjk 28 ds v/khu vkjksfir mRikn&”kqYd ¼;fn dksbZ gks½ dk Hkqxrku u
dj fn;k x;k gks ;k mlds Hkqxrku ds fy, ca/k&i= fu’ikfnr u dj fn;k x;k gks A
¼2½ mi/kkjk ¼1½ fdlh ,sls inkFkZ ij ykxw u gksxh tks 4 [* * *] Hkkjr esa
vk;kr fd;k x;k gks vkSj tks bl izdkj vk;kfrr gksus ij bf.M;u VSfjQ ,sDV]
5[1894] vFkok lh dLVEl ,sDV] 1878 ds v/khu mRikn&”kqYd dk Hkkxh gks A

¼3½ 6[ * * * * ]

13–fdlh Hkh 2[eknd oLrq] dk rc rd fu;kZr ;k ifjogu u fd;k tk;xk eknd oLrqvksa dk
fu;kZr rFkk ifjogu
tc rd fd &&
¼d½ /kkjk 28 ds v/khu vkjksfir mRikn&”kqYd ¼;fn dksbZ gks½ ( ;k
¼[k½ ;fn ml oLrq dk igys gh vk;kr fd;k x;k Fkk] rks mlds vk;kru ij
bf.M;u VSfjQ ,sDV] 1894 ;k lh dLVEl ,sDV] 1878 ds v/khu vkjksfir
mRikn&”kqYd dk Hkqxrku u dj fn;k x;k gks ;k mlds Hkqxrku ds fy;s ca/k&i=
fu’ikfnr u dj fn;k x;k gks A
14–7[ * * * * ]

15–fdlh Hkh [eknd oLrq] dk ,sls ifjek.k] ftls 3[jkT; ljdkj] vk;kr] fu;kZr rFkk
2
ifjogu ds fy;s
[vf/klwpuk] 8 }kjk ;k rks lkekU;rk [Link] 9 [mRrj izns”k] ds fy;s ;k mlesa lekfo’V ikl vko”;d gS
fdlh LFkkuh; {ks= ds fy;s fofgr djsa] ls vf/kd ifjek.k esa vxyh vuqorhZ /kkjk ds
micU/kksa ds v/khu tkjh fd;s x;s ikl ds flok; vk;kr] fu;kZr ;k ifjogu ugha fd;k
tk;xk (
——————————————————————————————————————————
1- m0iz0 vf/kfu;e la0 9] 1978 dh /kkjk 3 }kjk izfrLFkkfirA
2- ,MsIVs”ku vkQ ykt vkMZj] 1937 bZŒ }kjk ¼,DlkbTksfcy vkfVZdy½ ds fy;s izfrLFkkfir A
3- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfofU”k;y xouZeUs V½ ds fy;s izfrLFkkfir A
4- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk /kkjk ¼2½ rFkk ¼3½ ls “kCn ¼fcfV”k½ fudkyk x;k A
5- vc bf.M;u VSfjQ ,sDV] 1934 ¼,sDV 32] 1934½ nsf[k;s A
6- mΠizΠvf/kfu;e la[;k 16] 2001 dh /kkjk 2 }kjk fudkys x;s A
7- mΠizΠvf/kfu;e la[;k 6] 1972 bZΠdh /kkjk 2 }kjk fudkyk x;k A
8- xtV 1912] Hkkx ,d] i`’B 1203 ij foKfIr la[;k 681&13&136] fnukad 22 uoEcj] 1912 nsf[k;s A
9- ,MsIVs'ku vkQ ykt vkMZj] 1950 bZŒ }kjk ¼;wukbVsM izkfoUlst½ ds fy;s izfrLFkkfir A

17
[The United Provinces Excise Act, 1910]

Provided that, in the case of duty-paid foreign liquor other than

denatured spirit such passes shall be dispensed with unless the 1[State
Government] shall by notification otherwise direct to any local area ;
Provided also, unless the 1[State Government] shall otherwise
direct, that no pass shall be required for the transport of any
2[intoxicant] exported under a pass issued by an officer duly authorized

in this behalf from any place beyond the limits of 3[Uttar Pradesh] to
any other place beyond the said limits.
Grant of 16. Passes for the import, export or transport of 2[intoxicants]
passes for
import, may be granted by the Collector.
export and
transport
Such passes may be either general for the definite periods and
kinds of 2[intoxicant] or special for specified occasions and particular
consignments only.

CHAPTER — IV
MANUFACTURE, POSSESSION AND SALE
Manufacture 17. (1) (a) No 2[intoxicant] shall be manufactured ;
of
intoxicants (b) no hemp plant (cannabis sativa) shall be cultivated ;
prohibited
except under (c) no portion of the hemp plant (cannabis sativa) from which
the provision any intoxicating drug can be manufactured shall be collected ;
of this Act
(d) no liquor shall be bottled for sale ; and
(e) no person shall use, keep or have in his possession any
materials, still, utensil, implement or apparatus whatsoever for the
purpose of manufacturing any 2[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.
(2) No distillery 4[brewery or manufactory] 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 Excise
Commissioner under section 18.
Establishment 18. The Excise Commissioner may —
or licensing of
distilleries (a) establish a distillery in which spirit may be manufactured
and under a license granted under section 17 on such conditions as the
warehouses 1[State Government] deems fit to impose ;

(b) discontinue any distillery so established ;

(c) license, on such conditions as the 3[State Government] deems
fit to impose the construction and working of a distillery 5[brewery or
manufactory.]
(d) establish or license a warehouse wherein any 2[intoxicant]
may be deposited and kept without payment of duty ; and
(e) discontinue any warehouse so established.

——————————————————————————————————————————
1. Subs. by the A. O. 1950 for (Provl. Govt.).
2 Subs. for (excisable article) by the A. O. 1937.
3. Subs. by the A. O. 1950 for the (United Provinces).
4. Subs. by sec. 3 of U. P. Act 16 of 1997.
5. Subs. by sec. 4 of U. P. Act 16 of 1997.

18
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

izfrcU/k ;g gS fd fod`r fLizV ls fHkUu nRr&'kqYd fons'kh “kjkc dh n'kk esa]

,sls iklksa ls vfHkeqfDr ns nh tk;xh] tc rd fd 1 [jkT; ljdkj] vf/klwpuk }kjk
fdlh LFkkuh; {ks= ds lEcU/k esa vU;Fkk funsZ'k u ns (
izfrcU/k ;g Hkh gS fd tc rd 1[jkT; ljdkj] vU;Fkk funsZ'k u ns] fdlh
,slh 2[eknd oLrq] ds ifjogu ds fy;s ikl visf{kr u gksxk tks rnFkZ ;Fkkfof/k izkf/kd`r
vf/kdkjh }kjk tkjh fd;s x;s ikl ds v/khu 3[mRrj izns”k] dh ifjlhekvksa ds ckgj fdlh
LFkku ls mDr ifjlhekvksa ds ckgj fdlh vU; LFkku dks fu;kZr fd;k x;k gksA
16–2[eknd oLrq] ds vk;kr] fu;kZr ;k ifjogu ds fy;s ikl dysDVj }kjk vk;kr] fu;kZr rFkk
fn;s tk ldrs gS A ifjogu ds fy;s
iklksa dk fn;k
,sls ikl fuf'pr vof/k;ksa ds fy;s vksj fuf'pr izdkj dh 2[eknd oLrq] ds tkuk
fy;s ;k rks lkekU; izdkj ds gks ldrs gS ;k dsoy fufnZ’V voljksa rFkk fof'k’V
ijs’[Link] ds fy;s fo'ks’k izdkj ds gks ldrs gS A
v/;k; & 4
[Link]] dCtk rFkk foØ;
17–¼1½ flok; dysDVj }kjk rnFkZ fn;s x;s ykblsUl ds izkf/kdkj vkSj mlds bl vf/kfu;e ds
fucU/kuksa rFkk “krksZ ds v/khu jgrs gq, && micU/k ds v/khu
fuekZ.k djus ds
¼d½ dksbZ Hkh 2[eknd oLrq] fufeZr u dh tk;sxh ( flok; eknd
¼[k½ Hkkax ds ikS/ks [dSusfol lSVkbok] dh [ksrh u dh tk;sxh ( oLrqvksa ds fuekZ.k
¼x½ Hkkax ds ikS/ks [dSusfol lSVkbok] ds fdlh Hkh ,sls Hkkx dk] ftlls dksbZ dk fu"ks/k
eknd Hks’kt fufeZr fd;k tk ldrk gks] laxzg u fd;k tk;sxk (
¼?k½ foØ; ds fy;s fdlh Hkh “kjkc dks cksry esa cUn u fd;k tk;sxk ( vkSj
¼³½ dksbZ Hkh O;fDr rkM+h ls fHkUu fdlh 2[eknd oLrq] ds fuekZ.k ds fy;s
fdlh izdkj ds lkeku] HkHkdk] crZu] vkStkj ;k midj.k dk u rks iz;ksx djsxk] u
vius ikl ;k u dCts esa j[ksxk A
¼2½ flok; /kkjk 18 ds v/khu vkcdkjh vk;qDr }kjk rnFkZ fn;s x;s ykblsal
ds izkf/kdkj vkSj mlds fucU/kuksa rFkk “krksZ ds v/khu jgrs gq;s dksbZ Hkh vklouh
4[;oklouh vFkok fofuekZ.k'kkyk] u rks fufeZr dh tk;sxh ;k u pykbZ tk;sxh A

18–vkcdkjh vk;qDr && vklofu;ksa rFkk

[Link] dh
¼d½ ,slh vklouh LFkkfir dj ldrk gS ftlesa /kkjk 17 ds vUrxZr fn;s x;s
LFkkiuk ;k muds
ykblsUl ds v/khu fLizV dk fuekZ.k ,slh “krksZ ij fd;k tk ldrk gS ftUgsa 1[jkT; fy;s ykblsaUl fn;k
ljdkj] vkjksfir djuk mfpr le>s ( tkuk
¼[k½ bl izdkj LFkkfir fdlh vklouh dks cUn dj ldrk gS (
¼x½ fdlh vklouh 5 [;oklouh vFkok fofuekZ.k'kkyk] ds [Link] ds fy;s rFkk
mls pykus ds fy;s ykblsUl ,slh 'krksZ ij ftUgsa 1[jkT; ljdkj] vkjksfir djuk
mfpr le>s] ns ldrk gS (
¼?k½ ,slk [Link] LFkkfir dj ldrk gS ;k mlds fy;s ykblsUl ns ldrk
gS ftlesa dksbZ 2[eknd oLrq] mRikn&'kqYd dk Hkqxrku fd;s fcuk tek dh tk ldrh
gks vkSj j[kh tk ldrh gks ( vkSj
¼³½ bl izdkj LFkkfir fdlh [Link] dks cUn dj ldrk gS A
——————————————————————————————————————————
1- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfofU”k;y xouZeUs V½ ds fy;s izfrLFkkfir A
2- ,MsIVs”ku vkQ ykt vkMZj] 1937 bZŒ }kjk ¼,DlkbTksfcy vkfVZdy½ ds fy;s izfrLFkkfir A
3- ,MsIVs'ku vkQ ykt vkMZj] 1950 bZŒ }kjk ¼;wukbVsM izkfoUlst½ ds fy;s izfrLFkkfir A
4- mΠizΠvf/kfu;e la[;k 16] 1997 bZΠdh /kkjk 3 }kjk izfrLFkkfir A
5- mΠizΠvf/kfu;e la[;k 16] 1997 bZΠdh /kkjk 4 }kjk izfrLFkkfir A

19
[The United Provinces Excise Act, 1910]

Removal of 19. No 1 [intoxicant] shall be removed from any distillery 2 [brewery,

intoxicants
from
manufactory] warehouse or other place of storage established under this Act
distillery, etc. unless the duty (if any) 3[payable under Chapter V] has been paid or a bond has
been executed for the payment thereof.
Possession of 20. (1) No person not being licensed to manufacture, cultivate, collect
intoxicants in or sell any 1[intoxicant] shall have in his possession any quantity of any
excess of the
1[intoxicant] in excess of such quantity as the 4[State Government] has under
quantity
prescribed by section 6 declared to be the limit of sale by retail except under a permit granted
State by the Collector in that behalf.
Government
(2) 5[ X X X X ]
prohibited
except under
permit
(3) A licensed vendor shall not have in his possession, at any place
other than that authorized by his license, any quantity of any [intoxicant] in
excess of such quantity as the [State Government]3 has under section 6
declared to be the limit of sale by retail, except under a permit granted by the
Collector in that behalf.
(4) 6[ * * * ]
20-A. 7[ * * * ]
20-B. 7[ * * * ]
Sale of 21. No 1[intoxicant] shall be sold without a license from the Collector :
intoxicants
without
provided that —
license (1) a person licensed under section 17 to cultivate or collect hemp plant
prohibited (cannabis sativa) 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 Excise Commissioner
may prescribe ;
(2) a license for sale in more than one district of 8[Uttar Pradesh] shall
be granted only by the Excise Commissioner ;
(3) 9[ * * * ]
Prohibition 22. No licensed vendor and no person in the employment of such vendor
of sale to
and acting on his behalf shall sell or deliver any 10[liquor] or intoxicating drug to
persons
under the age any person apparently under the age of 11 [twenty-one years] whether for
of 6“twenty- consumption by such person or by any other person and whether for consumption
one years” on or off the premises of such vender.
Prohibition of 23. (1) No person who is licensed to sell 10[liquor] for consumption on
employment of
persons under his premises shall during the hours in which such premises are kept open for
the age of 9 business, employ or permit to be employed, either with or without remuneration,
11[twenty-one

years] and of any 12 [person] under the age of 13 [twenty-one years], in any part of such
women premises in which such liquor or spirit is consumed by the public.

——————————————————————————————————————————
1. Subs. for (exicisable article) by the A.O. 1937.
2. Subs. by sec. 5 of U. P. Act 16 of 1997.
3. Subs. for (imposed under s. 28) by ibid.
4 Subs. by the A. O. 1950 for (Provl. Govt.).
5. Omit. by sec. 4 of U. P. Act 9 of 1978. (also by sec. 3 of U.P. Act No. 30 of 1978)
6. Omit. by sec. 3 of U. P. Act no. 6 of 1972.
7. Omit. by sec. 4 of U. P. Act no. 6 of 1972.
8. Subs. by the A. O. 1950 for the (United Provinces).
9. Omit. by sec. 2 of U. P. Act no. 30 of 1972.
10. Subs. for (spirit) by s. 6 of U. P. Act II of 1923.
11. Subs. by sec. 5 of U. P. Act 9 of 1978.
12. Subs. for (child) by s. 7 (1) ibid.
13. Subs. by sec. 6 of U. P. Act 9 of 1978.

20
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

1 vklouh vkfn ls
19–dksbZ [eknd oLrq] bl vf/kfu;e ds v/khu LFkkfir fdlh vklouh]
2[;oklouh] fofuekZ.k'kkyk] [Link] ;k laxzg djus ds fdlh vU; LFkku ls rc rd u
eknd oLrqvksa dk
gVk;k tkuk
gVk;h tk;xh tc rd fd 3 [v/;k; 5 ds v/khu ns;] mRikn&“kqYd ¼;fn dksbZ gks½ dk
Hkqxrku u dj fn;k x;k gks ;k mlds Hkqxrku ds fy;s cU/k&i= fu’ikfnr u dj fn;k
x;k gksaA
20–¼1½ dksbZ Hkh O;fDr tks fdlh 1[eknd oLrq] dk fuekZ.k] [ksrh] laxzg] ;k jkT; ljdkj }kjk
fofgr [Link] ls
foØ; djus ds fy;s ykblsUl izkIr u gks] vius dCts esa dksbZ 1[eknd oLrq] fdlh ,sls vf/kd [Link] esa
ifjek.k ls ftls 4[jkT; ljdkj] us /kkjk 6 ds v/khu QqVdj fcØh dh lhek ?kksf’kr dh eknd oLrqvksa dks
gks] dysDVj }kjk rnFkZ fn;s x;s ijfeV ds flok;] vf/kd ifjek.k esa ugh j[ksxk A flok; ijfeV ds
dCts ls j[kus dk
¼2½ 5[ X X X X ] fu"ks/k
¼3½ dksbZ ykblsUl izkIr] foØsrk vius ykblsal }kjk izkf/kd`r] LFkku ls fHkUu
4
LFkku esa vius dCts esa dksbZ 1[eknd oLrq] ,sls ifjek.k ls] ftls [jkT; ljdkj] us
/kkjk 6 ds v/khu QqVdj fcØh dh lhek ?kksf’kr dh gks] dysDVj }kjk rnFkZ fn;s x;s
ijfeV ds flok;] vf/kd ifjek.k esa u j[ksxk A
¼4½ 6[ * * * * ]
20–¼,½ 7[ * * * * ]
20–¼ch½ 7[ * * * * ]
21–dysDVj ls ykblasl izkIr fd;s fcuk fdlh dk foØ; ugha fd;k tk;xk ( ykblsUl çkIr fd;s
izfrcU/k ;g gS fd && fcuk eknd oLrqvksa
ds foØ; dk fu"ks/k
¼1½ dksbZ O;fDr ftls /kkjk 17 ds v/khu Hkkax ds ikS/ks [dSusfcl lSVkbok] dh
[ksrh djus ;k mldk laxzg.k djus dk ykblsal izkIr gks] bl ikS/ks ds mu Hkkxksa dk
ftuls dksbZ eknd Hks’kt fufeZr fd;k tk ldrk gks] fdlh ,sls O;fDr dks ftls bl
vf/kfu;e ds v/khu mldk O;kikj djus dk ykblsal izkIr gks ;k fdlh ,sls vf/kdkjh
dks ftls vkcdkjh vk;qDr fofgr djsa] ykblasl ds fcuk foØ; dj ldrk gS A
¼2½ 8[mRrj izns”k] ds ,d ls vf/kd ftyksa esa foØ; djus dk ykblsl a dsoy
vkcdkjh vk;qDr }kjk gh fn;k tk;xk (
¼3½ 9[ * * * ]
11
22–dksbZ ykblasl izkIr foØsrk vkSj dksbZ ,slk O;fDr tks ,sls foØsrk ds ÞbDdhl o"kZß ls
lsok;kstu esa gks vkSj mldh vksj ls dk;Z djrk gks fdlh 10 [“kjkc] ;k eknd Hks’kt de vk;q ds
O;fDr;ksa dks foØ;
dks fdlh ,sls O;fDr dks tks izR;{kr% 11[bDdhl o’kZ] ls de vk;q dk gks] pkgs mlds
fd;s tkus dk fu"ks/k
}kjk ;k fdlh vU; O;fDr }kjk miHkksx fd;s tkus ds fy;s vkSj pkgs foØsrk ds
Hkw&x`gkfn ij ;k mlds ckgj miHkksx ds fy;s] u rks cspx s k ;k u mls nsxk A
12
23–¼1½ dksbZ O;fDr tks vius Hkw&x`gkfn ij miHkksx ds fufeRr 10[“kjkc] ÞbDdhl o"kZß ls
cspus ds fy;s ykblsl a izkIr gks] mu ?kaVksa ds nkSjku ftuesa ,sls Hkw&x`gkfn O;olk; ds de vk;q ds
fy;s [kqys j[ks tkrs gksa] ,sls Hkw&x`gkfn ds fdlh ,sls Hkkx esa ftlesa tulk/kkj.k }kjk O;fDr;ksa dks rFkk
efgykvksa dks lsok
,slh “kjkc ;k fLizV dk miHkksx fd;k tkrk gks] 12[bDdhl o’kZ] ls de vk;q ds fdlh ;ksftr djus dk
13 [O;fDr] dks ;k rks ikfjJfed lfgr vFkok ikfjJfed ds fcuk u rks lsok;ksftr
fu"ks/k
djsxk ;k u lsok;ksftr djus dh vuqKk nsxk A
——————————————————————————————————————————
1- ,MsIVs”ku vkQ ykt vkMZj] 1937 bZŒ }kjk ¼,DlkbTksfcy vkfVZdy½ ds fy;s izfrLFkkfir A
2- mΠizΠvf/kfu;e la[;k 16] 1997 bZΠdh /kkjk 5 }kjk izfrLFkkfir A
3- mi;qZDr }kjk ¼bEiksTM vUMj lsD'ku 28½ ds fy;s izfrLFkkfir A
4- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfofU”k;y xouZeUs V½ ds fy;s izfrLFkkfir A
5- mΠizΠvf/kfu;e la[;k 9] 1978 bZΠdh /kkjk 4 }kjk fudkyk x;k A
6- mΠizΠvf/kfu;e la[;k 6] 1972 bZΠdh /kkjk 3 }kjk fudkyk x;k A
7- m0iz0 vf/kfu;e la[;k 06] 1972 dh /kkjk 4 }kjk fudkyk x;kA
8- ,MsIVs'ku vkQ ykt vkMZj] 1950 bZŒ }kjk ¼;wukbVsM izkfoUlst½ ds fy;s izfrLFkkfir A
9- mRrj izn's k vf/kfu;e la[;k 30] 1972 dh /kkjk 2 }kjk fudkyh xbZ A
10- laŒ izkŒ vf/kfu;e la[;k 2] 1923 dh /kkjk 6 }kjk ¼fLizV~l½ ds fy;s izfrLFkkfir A
11- mRrj izn's k vf/kfu;e la[;k 9] 1978 dh /kkjk 5 }kjk izfrLFkkfir A
12 mRrj izn's k vf/kfu;e la[;k 9] 1978 dh /kkjk 6 }kjk izfrLFkkfir A
13- mi;ZqDr dh /kkjk 7 ¼1½ }kjk ¼pkbYM½ ds fy;s izfrLFkkfir A

21
[The United Provinces Excise Act, 1910]

(2) No person who is licensed to sell foreign liquor for consumption

on his premises shall, without the previous permission in writing of the
1[Excise Commissioner] during the hours in which such premises are kept

open for business, employ or permit to be employed either with 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.
Grants of 24. Subject to the provisions of section 31, the Excise Commissioner
exclusive may grant to any person a license for the exclusive privilege —
privilege of
manufacture, (1) of manufacturing or of supplying by wholesale, or of both, or
etc.
(2) of selling by wholesale or by retail, or
(3) of manufacturing or of supplying by wholesale, or of both, and of
selling by retail,
any country liquor or intoxicating drug within any local area.
[Grant of 2 [24-A. (1) Subject to the provisions of section 31, the Excise
exclusive or
Commissioner may grant to any person a license or licenses for the exclusive
other
privilege in or other privilege, —
respect of (a) of manufacturing or of supply by wholesale, or of both ; or
foreign
liquor.]
(b) of manufacturing or of supplying by wholesale, or of both and
selling by retail ; or
(c) of selling by wholesale (to wholesale or retail vendors) ; or
3 [(d) of selling by retail at shops (for consumption ‘on’ or ‘off’ the

premises or for consumption ‘on’ and ‘off’ the premises) any foreign liquor in
any locality. ]
(2) The grant of license or licenses under clause (d) of sub-section (1)
in relation to any locality shall be without prejudice to the grant of licenses
for the retail sale of foreign liquor in the same locality in hotels and
restaurants for consumption in their premises.
(3) Where more licenses than one are proposed to be granted under
clause (d) of sub-section (1) in relation to any locality for the same period,
advance intimation of the proposal shall be given to the prospective
applicants for every such license.
(4) The provisions of section 25, and proviso to section 39 shall apply
in relation to grant of a license for an exclusive or other privilege under this
section as they apply in respect of the grant of a license for an exclusive
privilege under section 24.
4[24-AA. Notwithstanding any judgment, decree or order of any court

to the contrary, anything done or purporting to have been done, and any
action taken or purporting to have been taken unde any provision of this
Act, before the date of publication of the Uttar Pradesh Excise (Amendment)
Act, 2018 shall be valid and be deemed always to have been valid as if the
provision of this Act as amended by the said Act were in force at all material
times. ]
Removal of 2[24-B. For the removal of doubts, it is hereby declared —
doubts
(a) that the State Government has an exclusive right or privilege of
manufacture and sale of country liquor and foreign liquor ;
(b) that the amount described as license fee in clause (c) of section
41 is in its essence the rental or consideration for the grant of such right or
privilege by the State Government ;
——————————————————————————————————————————
1. Subs. for (Chief Revenue Authority) by s. 7 (2) of U. P. Act II of 1923.
2. Ins. by sec. 2 of U. P. Act no. 5 of 1976 (by amending sec. 3 of U.P. Act No. 30 of 1972)
3. Subs. by sec. 2 of U. P. Act 22 of 2018.
4. Ins. by sec 3 of U. P. Act no. 22 of 2018.

22
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼2½ dksbZ O;fDr tks vius Hkw&x`gkfn ij miHkksx ds fufefRr fons'kh “kjkc
cspus ds fy;s ykblsl a izkIr gks] mu ?kaVksa ds nkSjku ftuesa ,sls Hkw&x`gkfn O;olk; ds
fy;s [kqys j[ks tkrs gksa 1 [vkcdkjh vk;qDr] dh fyf[kr iwoZ vuqKk ds fcuk ,sls
Hkw&x`gkfn ds fdlh ,sls Hkkx esa ftlesa tulk/kkj.k }kjk “kjkc dk miHkksx fd;k tkrk
gks fdlh efgyk dks ;k rks ikfjJfed lfgr vFkok ikfjJfed ds fcuk u rks
lsok;ksftr djsxk ;k u lsok;ksftr djus dh vuqKk nsxk A
¼3½ mi/kkjk ¼2½ ds v/khu nh x;h izR;sd vuqKk ykblsal ij i`’Bkafdr dh
tk;xh vkSj mls ifj’d`r fd;k tk ldrk gS ;k okil fy;k tk ldrk gS A
24–/kkjk 31 ds micU/kksa ds v/khu jgrs gq, vkcdkjh vk;qDr fdlh Hkh O;fDr fuekZ.k] vkfn ds
,dkfUrd
dks fdlh LFkkuh; {ks= ds Hkhrj fdlh ns'kh “kjkc ;k ekndHks’kt dk && fo”ks’kkf/kdkj dk
¼1½ fuekZ.k djus ;k Fkksd lEHkj.k djus ;k nksuksa gh ds fy;s] ;k fn;k tkuk
¼2½ Fkksd ;k QqVdj foØ; ds fy;s] ;k
¼3½ fuekZ.k djus ;k Fkksd lEHkj.k djus ;k nksuksa gh ds fy;sa vkSj QqVdj
fcØh ds fy,
,dkfUrd fo'ks’kkf/kdkj dk ykblsal ns ldrk gS A
2 [24&d& ¼1½ /kkjk 31 ds micU/kksa ds v/khu jgrs gq,] vkcdkjh vk;qDr fons”kh “kjkc ds
lEcU/k esa fcØh djus
fdlh O;fDr dks fdlh {ks= esa fdlh fons'kh “kjkc dk && dk ,dkfUrd
¼d½ fuekZ.k djus ;k Fkksd lEHkj.k djus] ;k nksuks gh ds fy;s] ;k fo”ks’kkf/kdkj dk
¼[k½ fuekZ.k djus ;k Fkksd lEHkj.k djus] ;k nksuksa gh ds fy;s vkSj QqVdj fn;k tkuk
fcØh ds fy;s] ;k
¼x½ Fkksd ;k QqVdj foØsrkvksa dh Fkksd foØsrk }kjk fcØh ds fy;s] ;k
3 [¼?k½ nqdkuksa ij QqVdj fcØh ds fy;s ¼ Hkw&x`gkfn ds ÞvUnjß ;k Þckgjß

miHkksx ds fy;s vFkok Hkw&x`gkfn ds Þckgjß miHkksx ds fy;s½ ,dkfUrd ;k vU;

fo'ks’kkf/kdkj ds fy;s ykblsal vFkok ykblsalksa dks Lohd`r dj ldrk gS A ]
¼2½ fdlh {ks= ds lEcU/k esa mi/kkjk ¼1½ ds [k.M ¼?k½ ds v/khu dksbZ ykblsal
;k ykblsal ds Lohd`r fd;s tkus ls mlh {ks= esa gksVyksa vkSj jsLVªka esa muds gh
Hkq&x`gkfn esa miHkksx ds fufeRr fons'kh “kjkc dh QqVdj fcØh ds fy;s ykblasl ds
Lohd`r fd;s tkus ij izfrdwy izHkko ugha iM+sxk A
¼3½ tgka mlh vof/k ds fy;s fdlh {ks= ds lEcU/k esa mi/kkjk ¼1½ ds [k.M
¼?k½ ds v/khu ,d ls vf/kd ykblsal Lohd`r djus dk izLrko gks ogka izR;sd ,sls
ykblsal ds fy;s Hkkoh izkfFkZ;ks dks izLrko dh vfxze lwpuk nh tk;xhA
¼4½ bl /kkjk ds v/khu ,dkfUrd ;k vU; fo'ks’kkf/kdkj ds fy;s ykblsal
Lohd`r fd;s tkus ds lEcU/k esa /kkjk 25 vkSj /kkjk 39 ds izfrcU/kkRed [k.M ds
micU/k mlh izdkj ykxw gksaxs ftl izdkj os /kkjk 24 ds v/khu ,dkfUrd fo'ks’kkf/kdkj
ds fy;s dksbZ ykblsal Lohd`r fd;s tkus ds lEcU/k esa ykxw gksrs gSA
4 [24&dd& mRrj izns'k vkcdkjh ¼la'kks/ku½ vf/kfu;e] 2018 ds izdk'ku ds

fnukad ds iwoZ fdlh U;k;ky; ds fdlh [Link];] fMØh ;k vkns'k ds izfrdwy gksrs gq;s
Hkh bl vf/kfu;e ds fdlh micU/k ds v/khu dh xbZ ;k fd;s tkus ds fy;s rkRif;Zr
dksbZ ckr rFkk dh xbZ vFkok fd;s tkus gsrq rkRif;Zr dksbZ dk;Zokgh fof/kekU; gksxh
vkSj mls lnSo fof/kekU; jgh le>h tk;sxh ekuksa bl vf/kfu;e dk micU/k] tSlk fd
mDr vf/kfu;e }kjk la'kksf/kr gS] lHkh lkjoku le; ij izo`Rr FkkA]
2[24&[k& 'kadkvksa ds fuokj.k ds fy;s ,rn~}kjk ?kksf’kr fd;k tkrk gS fd & 'kadkvksa dk fuokj.k
¼d½ jkT; ljdkj dks ns'kh “kjkc vkSj fons'kh “kjkc ds fuekZ.k vkSj foØ; dk
,dkfUrd vf/kdkj ;k fo'ks’kkf/kdkj gS (
¼[k½ /kkjk 41 ds [k.M ¼x½ esa ykblsal Qhl ds :i esa [Link] /kujkf'k] jkT;
ljdkj }kjk ,slk vf/kdkj ;k fo'ks’kkf/kdkj Lohd`r fd;s tkus ds fy;s okLro esa
fdjk;k ;k izfrQy gS (
——————————————————————————————————————————
1- la;Dq r izkUr vf/kfu;e la[;k 2] 1923 dh /kkjk 7 ¼2½ }kjk ¼phQ jsoUs ;w vFkkfjVh½ fy;s izfrLFkkfir A
2- mŒ izŒ vf/kfu;e la[;k 5] 1976 bZŒ dh /kkjk 2 }kjk c<+k;k x;k A ¼/kkjk 3] m0iz0 vf/kfu;e la[;k 30] 1972 dks la”kksf/kr djds½A
3- mΠizΠvf/kfu;e la[;k 22] 2018 bZΠdh /kkjk 2 }kjk izfrLFkkfir A
4- mΠizΠvf/kfu;e la[;k 22] 2018 bZΠdh /kkjk 3 }kjk c<+k;k x;k A

23
[The United Provinces Excise Act, 1910]

(c) that the Excise Commissioner as the head of the Excise

Department of the State shall be deemed, while determining or
realizing such fee, to act for and on behalf of the State Government.]1
Manufacture 25. Within the limits of any military cantonment, and within
and sale of
liquor in such distance from those limits as the 2[Central Government] in any
military case may prescribe, no licenses for the manufacture or sale of liquor or
cantonments
for an exclusive privilege in respect of liquor under section 24 shall be
granted unless with the consent of the Commanding Officer.
Grantee of 26. Subject to the conditions of his license the grantee of any
exclusive
privilege may exclusive privilege may let or assign the whole, or any portion of his
let or assign privilege; but no lease or assignee of such privilege or portion of a
privilege shall exercise any rights as such unless and until a license
has been granted to him by the Excise Commissioner on application
made by the grantee.
Recovery by 27. Any grantee, lessee or assignee as aforesaid may recover
grantee of
exclusive from any person holding under him any money due to him in his
privilege of capacity of grantee, lessee or assignee as if it were an arrear of rent
sums due to
him recoverable under the law for the time being in force with regard to
landholder and tenant :
Provided that nothing contained in this section shall affect the
right of any such grantee, lessee or assignee to recover by civil suit any
such amount due to him from any such person as aforesaid.
CHAPTER — V
DUTIES AND FEES
Duty on 28. 3(1) 4[An excise duty or a countervailing duty, as the case
excisable
articles may be] at such rate or rates as the 5[State Government] shall direct6,
may be imposed, either generally or for any specified local area, on any
excisable article —
(a) imported in accordance with the provisions of section 12 (1);
or
(b) exported in accordance with the provisions of section 13 ; or
(c) transported ; or
(d) manufactured, cultivated or collected under any license
granted under section 17 ; or
(e) manufactured in any distillery established or any distillery
or brewery licensed, under section 18 ;
Provided as follows —

——————————————————————————————————————————
1. Ins. by sec. 2 of U. P. Act no. 5 of 1976 (by amending sec. 3 of U.P. Act No. 30 of 1972)
2. Subs. for (L.G.) by A.O. 1937.
3. Sub-sec. (1) renumbered by sec. 2 of U.P. Act No. 7 of 1970
4. Subs. for (A duty) by the A.O. 1937.
5. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
6. For direction under this section, consult SOR.

24
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼x½ jkT; ds vkcdkjh foHkkx ds v/;{k ds :i esa vkcdkjh vk;qDr dks ,slh
Qhl vo/kkfjr ;k olwy djrs le;] jkT; ljdkj dh vksj ls vkSj ds fy;s dk;Z djus
okyk le>k tk;xk (]1
25–fdlh lSfud dSUVksUesUV dh ifjlhekvksa ds Hkhrj vkSj mu ifjlhekvksa ls lSfud dsUVks ueSaV~l
esa 'kjkc fuekZ.k
,slh nwjh ds Hkhrj ftls 2 [dsaUnzh; ljdkj] fdlh ekeys esa fofgr djsa] “kjkc ds [Link] rFkk foØ;
;k foØ; ds fy;s ;k /kkjk 24 ds v/khu “kjkc ds laca/k esa ,dkfUrd fo'ks’kkf/kdkj ds
fy;s dksbZ ykblsal rc rd u fn;s tk;saxs tc rd fd lekns'kkf/kdkjh] lgefr u
ns nsA
26–viuh ykblsal dh “krksZ ds v/khu jgrs gq, fdlh ,dkfUrd fo'ks’kkf/kdkj ,dkfUrd
fo”ks"kkf/kdkj dk
dk x`ghrk viuk [Link] fo'ks’kkf/kdkj ;k mldk dksbZ Hkkx iV~Vs ij ns ldrk gS ;k
x`fgrk iV~Vs ij
vH;fiZr dj ldrk gS ( fdUrq ,sls fo'ks’kkf/kdkj ;k mlds fdlh Hkkx dk dksbZ iV~Vsnkj mBk ldrk gS ;k
;k vH;fiZr fdUgha vf/kdkjksa dk bl izdkj iz;ksx u djsxk tc rd fd x`ghrk }kjk vH;fiZr dj
vkosnu&i= fn;s tkus ij vkcdkjh vk;qDr us mls dksbZ ,slk ykblsal u ns fn;k gks A ldrk gS

27–;FkkiwokZDr dksbZ x`fgrk iV~Vsnkj ;k vH;kfiZrh vius v/khu fdlh O;fDr ls ,dkfUrd
fo”ks"kkf/kdkj ds
x`fgrk] iV~Vsnkj ;k vH;kfiZr ds :i esa mldks ns; dksbZ /kujkf'k bl izdkj olwy dj
x`fgrk }kjk mldks
ldrk gS ekuks og {ks=ifr vkSj dk'rdkj ds laca/k esa rRle; izo`Rr fof/k ds v/khu ns; /kujkf”k;ksa dh
olwy gksus ;ksX; cdk;k yxku gks ( olwyh

izfrcU/k ;g gS fd bl /kkjk eas nh xbZ fdlh ckr ls fdlh ,slh x`ghrk]

iV~Vn
s kj ;k vH;fiZrh ds] ;FkkiwokZsDr fdlh ,sls O;fDr ls mls ns; dksbZ ,slh /kujkf'k
flfoy okn ds tfj;s olwy djus ds vf/kdkj ij izHkko u iM+sxk A

v/;k;&5
mRikn&'kqYd vkSj Qhl
28– 3 ¼1½ 4 [fdlh ,sls mRikn& “kqYdkjksI; inkFkZ ij] ;FkkfLFkfr mRikn&'kqYd mRikn& “kqYdkjksI;
inkFkkZs ij
;k izfr&'kqYd] ,slh nj ;k njksa ij tSlk fd 5 [jkT; ljdkj] funZs'k 6 ns] ;k rks mRikn&”kqYd
lkekU;r;k ;k fdlh fufnZ’V LFkkuh; {ks= ds fy;s vkjksfir fd;k tk ldrk gS &&
¼d½ tks /kkjk 12 ¼1½ ds micU/kksa ds vuqlkj vk;kr fd;k x;k gks ( ;k
¼[k½ tks /kkjk 13 ds micU/kksa ds vuqlkj fu;kZr fd;k x;k gks ( ;k
¼x½ ftldk ifjogu fd;k x;k gks ( ;k
¼?k½ tks /kkjk 17 ds v/khu fn;sa x;sa fdlh ykblsal ds vUrZxr fufeRr fd;k
x;k gks] ftldh [ksrh dh x;h gks ;k ftls lax`ghr fd;k x;k gks ( ;k
¼³½ tks /kkjk 18 ds v/khu LFkkfir fdlh vklouh ;k ykblsal izkIr fdlh
vklouh ;k ;oklouh esa fufeRr gks (
fuEufyf[kr izfrcU/k ;g gS fd &&

——————————————————————————————————————————
1- mŒ izŒ vf/kfu;e la[;k 5] 1976 bZŒ dh /kkjk 2 }kjk c<+k;k x;k A ¼/kkjk 3] m0iz0 vf/kfu;e la[;k 30] 1972 dks la”kksf/kr djds½A
2- ,MsIVs'ku vkQ ykt vkMZj] 1937 }kjk ¼yksdy xouZeUs V½ ds fy;s izfrLFkkfir A
3- m0iz0 vf/kfu;e la[;k 7] 1970 dh /kkjk 2 }kjk mi/kkjk ¼1½ iquZl[a ;kfdrA
4- ,MsIVs'ku vkQ ykt vkMZj] 1937 }kjk ¼, M~;wVh½ ds fy;s izfrLFkkfir A
5- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfof'k;y xouZeUs V½ ds fy;s izfrLFkkfirA
6- funsZ”kksa ds fy, mn~ns”; vkSj [Link] dk fooj.k ns[ksAa

25
[The United Provinces Excise Act, 1910]

(i) duty shall not be so imposed on any article which has been
imported into 1[ * * * ] India and was liable on such importation to duty
under the Indian Tariff Act, 18942, or the Sea Customs Act, 1887.
(ii) 3[ * * * * ]
Explanation — Duty may be imposed under this section at
different rates according to the places to which any excisable article is
to be removed for consumption, or according to the varying strength
and quality of such article.
4[
(2) The State Government shall in imposing an excise duty or
a countervailing duty as aforesaid and in fixing its rate, be guided by
the detective principles specified in Article 47 of the Constitution of
India. ]
(3) 5[ X X X X ]
(4) 5[ X X X X ]
6[Imposition 6 [28-A.
(1) Where the quantity of spirit or beer in stock in a
of additional
duty in brewery is found, in examination by such officer if the Excise
certain cases] Department as may be authorized by the Excise Commissioner in this
behalf to exceed the quantity in hand as shown in the stock account,
the brewery shall be liable to pay duty on such excess at the ordinary
rates fixed under section 28.

(2) Where the quantity of spirit or beer is found less than that
shown in the stock account on such examination and deficiency
exceeds ten per cent, (allowance to that extent being made to cover
losses due to evaporation, sullage and other contingencies within the
brewery, and also to cover loss in bottling and storage) the Excise
Commissioner shall levy an additional duty at the rate of one hundred
per cent of ordinary rates of duty in respect of such deficit as exceeds
ten per cent over and above the ordinary rates of duty. ]
Manner in 29. Subject to such rules as the 7[Excise Commissioner] may
which duty
may be levied prescribe to regulate the time, place and manner of payment, such
duty may be levied in one or more of the following ways as the 8[State
Government] may by notification9 direct :

——————————————————————————————————————————
1. The word (British) omit, by the A. O. 1950.
2. See now the Indian Tariff Act, 1934 (Act XXXII of 1934).
3. The proviso (ii) omit by A. O. 1937.
4. Sec. 28 renumbered as sub-sec (1) thereof and after sub-sec. (1) as so renumbered, sub-section (2) and (3)
insert. By s. 2 of U. P. Act 7 of 1970.
5. Omit. by sec. 3 of U. P. Act no. 4 of 2018. (deemed to have been omitted from April 1, 2016)
6. Ins. by sec. 7 of U. P. Act no. 9 of 1978.
7. Subs. for [Chief Revenue Authority] by s. 8 of U. P. Act II of 1923.
8. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
9. For notification under this s. consult SOR.

26
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼1½ mRikn&'kqYd fdlh ,sls inkFkZ ij bl izdkj vkjksfir ugha fd;k tk;xk
tks 1 [** * ] Hkkjr esa vk;kr fd;k x;k gks vkSj bl izdkj vk;kfrr gksus ij bafM;u
VSfjQ ,sDV] 21894 vFkok lh dLVEl ,sDV] 1878 ds v/khu mRikn&'kqYd dk Hkkxh gksA
¼2½ 3[* * * *]

Li"Vhdj.k && bl /kkjk ds v/khu mRikn&'kqYd fofHkUu njksa ls mu LFkkuksa ds

vuqlkj tgka mRikn&'kqYdkjksI; inkFkZ miHkksx ds fy;s ys tk;k tkus okyk gks] ;k ,sls
inkFkZ dh ifjorhZ lkUnzrk vkSj xq.k ds vuqlkj vkjksfir fd;k tk ldrk gS A
[¼2½ jkT; ljdkj] mi;qDZr mRikn&'kqYd ¼,Dlkbt M~;wVh½ ;k izfr'kqYd
4

¼dkmUVj&osfyax M~;wVh½ vkjksfir djus esa vkSj mldh nj fuf'pr djusa esa] Hkkjr ds
lafo/kku ds vuqPNsn 47 esa fufnZ’V funs'kd rRoksa dk vuqlj.k djsxh A ]
¼3½ 5[ X X X X ]

¼4½ 5[ X X X X ]

6[28
&d&& ¼1½ tgka fdlh ;okluh esa] vkcdkjh foHkkx ds ,sls vf/kdkjh }kjk
ftls vkcdkjh vk;qDr bl fufeRr izkf/kd`r djs ijh{k.k djus ij LVkd esa fLizV ;k
fc;j dk [Link] LVkd ys[ks esa iznf'kZr [Link] ls vf/kd ik;k tk;sa] ogka ;oklo ,sls
vf/kd [Link] ij /kkjk 28 ds v/khu fu/kkZfjr lkekU; nj ij mRikn “kqYd dk nsunkj
gksxk A
¼2½ tgka ,sls ijh{k.k ij fLizV ;k fc;j dk [Link] LVkd ys[ks esa iznf'kZr
[Link] ls de ik;k tk;s vkSj og deh] ;oklouh esa ok’iu layst vkSj vU;
izklafxdrk ds dkj.k gqbZ gkfu dks iwjk djus ds fy;s vkSj cksry esa Hkjus vkSj HkaMkj esa
j[kus ls gqbZ gkfu dks iwjk djus ds fy;s Hkh nh x;h nl izfr'kr dh NwV lhek ls
vf/kd gks tk;s] ogka vkcdkjh vk;qDr nl izzfr'kr ls vf/kd dh ,slh deh ds laca/k esa
mRikn “kqYd dh lk/kkj.k nj ds ,d lkS izfr'kr ds cjkcj vfrfjDr mRikn “kqYd dk
mn~xgz .k mRikn “kqYd dh lk/kkj.k nj ds vfrfjDr djsxk A ]

29–,sls fu;eksa ds v/khu jgrs gq, ftUgsa 7[vkcdkjh vk;qDr] Hkqxrku dk le;] og jhfr ftlds
vuqlkj
LFkku vkSj jhfr fofu;fer djus ds fy;s fofgr djs] ,slk mRikn&'kqYd fuEufyf[kr ,d mRikn&”kqYd
;k ,dkf/kd izdkj ls yxk;k tk ldrk gS tSlk fd 8 [jkT; ljdkj] 9 vf/klwpuk }kjk yxk;k tk;sxk
funsZ”k ns&&

——————————————————————————————————————————
1- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk “kCn ¼fczfV'k½ fudkyk x;k A
2- vc bafM;u VSfjQ ,sDV] 1934 ¼,sDV la[;k 32] 1934½ nsf[k;s A
3- ,MsIVs'ku vkQ ykt vkMZj] 1937 }kjk f}rh; izfrcU/kkRed [kaM fudkyk x;k A
4- mRRkj izn's k vf/kfu;e la[;k 7] 1970 dh /kkjk 2 }kjk /kkjk 28 dksa mldh mi/kkjk ¼1½ ds :i esa iqu% la[;kfdr fd;k x;k rFkk
bl izdkj iquZla[;kafdr mi&/kkjk ¼1½ ds i'pkr~ mi/kkjk;sa ¼2½ rFkk ¼8½ vUrfoZ’V dh xbZ A
5- mŒ izŒ vf/kfu;e la[;k 4] 2018 bZŒ dh /kkjk 3 }kjk fudkyk x;k A ¼1 vizy S ] 2016 ls fudkyh le>h tk;sxh½
6- mΠizΠvf/kfu;e la[;k 9] 1978 bZΠdh /kkjk 7 }kjk c<+k;k x;k A
7- laŒ izkŒ vf/kfu;e la[;k 2] 1923 dh /kkjk 8 }kjk ¼phQ jsoUs ;w vFkkfjVh½ ds fy;s izfrLFkkfir A
8- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZxesUV½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A
9- bl /kkjk ds vUrZxr vf/klwpuk ds fy, mn~ns”; o dkj.k nsf[k, A

27
[The United Provinces Excise Act, 1910]

(a) in the case of excisable articles imported under section 12

(1) —

(i) by payment either in the province of import or in the

province or territory of export ; or
(ii) by payment upon issue for sale from a warehouse
established or licensed under section 18 (d) ;
(b) in the case of excisable articles exported under section 13–
by payment either in the province of export or in the province or
territory of import ;
(c) in the case of excisable article transported —
(i) by payment in the district from which the excisable article is
to be transported ; or
(ii) by payment upon issue for sale from a warehouse
established or licensed under section 18 (d) ;

(d) in the case of intoxicating drugs manufactured under any

license granted under section 17 (1) —
(i) by a rate charged upon the quantity manufactured under a
license granted under the provisions of section 17 (1) (a), or issued
from a warehouse established or licensed under section 18 (d) ;
(ii) where the intoxicating drug is manufactured from hemp
plant (cannabis sativa) cultivated or connected under a license granted
under the provisions of section 17 (1) (b) and (c), by an acreage rate
levied on the cultivation, or by a rate charged upon the amount
collected ;
(e) in the case of spirit or beer manufactured in any distillery
established or any distillery 1[brewery or manufactory] licensed under
section 18 —
(i) by a rate charged upon the quantity produced or issued from
the distillery, 2[brewery or manufactury] as the case may be, or issued
form a warehouse established or licensed under section 18 (d) ;
(ii) by a rate charged in accordance with such scale of
equivalents, calculated on the quantity of materials used or by the
degree of attenuation of the wash or worth, as the case may be, as the
3[State Government] may prescribed :

Provided that, where payment is made upon issue of an

excisable article for sale from a warehouse established or licensed
under section 18 (d), it shall be at the rate of duty which is in force on
that article on the date when it is issued from the warehouse.

——————————————————————————————————————————
1. Ins. by sec 6 of U. P. Act no. 16 of 1997.
2. Ins. by sec. 6 of ibid.
3. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).

28
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼d½ /kkjk 12 ¼1½ ds v/khu vk;kr fd;s x;s mRikn&”kqYdkjksI; inkFkkZs dh

n”kk esa %
¼1½ ;k rks vk;kr ds izkUr eas ;k fu;kZr ds izkUr ;k jkT;&{ks= esa Hkqxrku
djds( ;k
¼2½ /kkjk 18 ¼?k½ ds v/khu LFkkfir ;k ykblasl izkIr HkkaMkxkj ls foØ; ds fy;s
tkjh fd;s tkus ij Hkqxrku djds (
¼[k½ /kkjk 13 ds v/khu fu;kZr fd;s x;s mRikn&”kqYdkjksI; inkFkksZ dh n”kk
esa&& ;k rks fu;kZr ds izkUr esa ;k vk;kr ds izkUr ;k jkT;&{ks= esa Hkqxrku djds (
¼x½ ifjogu fd;s x;s mRikn&'kqYdkjksI; inkFkksZ dh n”kk esa &&
¼1½ ml ftys esa Hkqxrku djds tgka ls mRikn “kqYdkjksI; inkFkZ dk ifjogu
fd;k tkus okyk gks ( ;k
¼2½ /kkjk 18 ¼?k½ ds v/khu LFkkfir ;k ykblsal izkIr [Link] ls foØ; ds
fy;s tkjh fd;s tkus ij Hkqxrku dj ds (
¼?k½ /kkjk 17 ¼1½ ds v/khu fn;s x;s fdlh ykblsaUl ds vUrxZr fufeZr eknd
Hks’ktksa dh n”kk esa &&
¼1½ /kkjk 17 ¼1½ ¼d½ ds micU/kksa ds v/khu fn;sa x;s ykblsaUl ds vUrxZr
fufer ;k /kkjk 18 ¼?k½ ds v/khu LFkkfir ;k ykblsUl izkIr [Link] ls tkjh fd;s x;s
[Link] ij mi&”kqYd Hkkfjr djds (
¼2½ tgka dksbZ eknd Hks’kt /kkjk 17 ¼1½ ¼[k½ vkSj ¼x½ ds micU/kksa ds v/khu
fn;s x;s ykblsUl ds vUrxZr [ksrh fd;s x;s ;k lax`ghr Hkkax ¼dSusfcl lSVkbok½ ls
fufeZr gks rks [ksrh ds izfr ,dM+ ij mi&”kqYd yxk dj ;k lax`ghr ek=k ij
mi&”kqYd Hkkfjr djds (
¼³½ /kkjk 18 ds v/khu LFkkfir fdlh vklouh esa ;k ykblsUl izkIr fdlh
vklouh 1[;oklouh ;k [Link]”kkyk] esa fufeZr fLizV ;k fc;j dh n”kk esa &&
¼1½ ;FkkfLFkfr] vklouh] 2 [;oklouh ;k fofuekZ.k”kkyk] esa mRikfnr ;k mlls
tkjh fd;s x;s ifjek.k ij ;k /kkjk 18 ¼?k½ ds v/khu LFkkfir ;k ykblsUl izkIr
[Link] ls tkjh fd;s x;s ifjek.k ij mi&”kqYd Hkkfjr djds (
¼2½ ;FkkfLFkfr] iz;qDr lekuksa ds ifjek.k vFkok /kksou ;k oVZ ds {[Link] dh
ek=k ij vkdfyr rqY;kad ds ,sls ekiØe ds vuqlkj ftls 3[jkT; ljdkj] fofgr djs]
mi”kqYd Hkkfjr djds (
izfrcU/k ;g gS fd ;fn Hkqxrku /kkjk 18 ¼?k½ ds v/khu LFkkfir ;k ykblsUl
izkIr [Link] ls foØ; ds fy;s fdlh mRikn&”kqYdkjksI; inkFkZ ds tkjh gksus ij fd;k
tk;] rks og mRikn”kqYd dh ml nj ls gksxk tks ml inkFkZ ij ml fnukad dks izo`Rr
gks tc fd og [Link] ls tkjh fd;k tk; A

——————————————————————————————————————————
1- mΠizΠvf/kfu;e la[;k 16] 1997 bZΠdh /kkjk 6 }kjk izfrLFkkfir A
2- mijksDr dh /kkjk }kjk izfrLFkkfirA
3- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZxesUV½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A

29
[The United Provinces Excise Act, 1910]

Payment for 1[30.

(1) Instead of or in addition to any duty leviable under the
exclusive
privileges Chapter, the State Government or on its behalf the Excise Commissioner
may accept payment of a sum in consideration of the grant of licence for
any exclusive or other privilege under section 24 or section 24-A.
2[(2)
The sum payable under sub-section (1) may either be fixed
by auction or inviting tenders or otherwise or be assessed on the basis of
the sales made or quota lifted under the license or partly fixed and
partly assessed in the aforesaid manner. ]
3[(3)
For the financial year commencing on April 1, 1983 apart
from the sum fixed for grant of licence under section 24-A, the sum
assessed, called as assessed fee, on the basis of sales under the license
shall be payable, at the rate of rupees five per reputed quart bottle of all
kinds of sprit, wine, liquor and Cordial and at the rate of paise sixty per
reputed quart bottle of beer, stout and other fermented liquors by the
wholesale vendors of foreign liquor. ]
4[Provided
that consideration fee levied from 01 April, 2016 up to
the date of commencement of the Uttar Pradesh Excise (Amendment)
Ordinance, 2017 shall be deemed to be Excise Duty under section 28. ]
Saving for 5 [30-A.
(1) Until provision to the contrary is made by the
duties being
6[Parliament] the 7[State Government] may continue to levy any duty to
levied at
commen- which this section applies which it was lawfully levying immediately
cement of
the before the commencement of 6[the Constitution] under this chapter as
Constitution then in force.

(2) The duties to which this section applies are —

(a) any duty on intoxicants 8[or medicinal or toilet preparations

containing alcohol] which are not excisable articles within the meaning
of this Act ; and

(b) any duty on an excisable article produced outside India and

imported into 9 [Uttar Pradesh] whether across a customs frontier as
defined by the Central Government customs frontier as defined by the
Central Government or not.

(3) Nothing in this section shall authorize the levy by the 7[State
Government] of any duty which, as between goods manufactured or

——————————————————————————————————————————
1. Subs. by sec. 2(iii) of U. P. Act no. 5 of 1976.
2. Subs. by sec. 3 of U. P. Act 13 of 1979.
3. Ins. by sec. 2 of U. P. Act no. 7 of 1998.
4. Ins. by sec. 4 of U. P. Act no. 4 of 2018.
5. Add. by the A. O. 1937.
6. Subs. for (Central Legislature and Part III of the Govt. of India Act 1935) by the A. O. 1950.
7. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
8. Ins. by the A. O. 1950.
9. Subs. for (the United Provinces) by the A. O. 1950.

30
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

1[30–
¼1½ bl v/;k; ds v/khu yxk;s tkus okys fdlh mRikn “kqYd ds ctk; ,dkfUrd
fo”ks’kkf/kdkj ds
;k mlds vfrfjDr] jkT; ljdkj ;k mldh vksj ls vkcdkjh vk;qDr /kkjk 24&d ds fy, Hkqxrku
v/khu fdlh ,dkfUrd ;k vU; fo'ks’kkf/kdkj ds fy;s ykblsal fn;s tkus ds
izfrQyLo:i fdlh jkf'k dk Hkqxrku Lohdkj dj ldrk gS A
[¼2½ mi/kkjk ¼1½ ds v/khu ns; /kujkf'k ;k rks uhyke }kjk ;k VsUMj vkeaf=r
2

djds ;k vU; izdkj ls fuf'pr dh tk ldrh gS ;k ykblsaUl ds v/khu fd;s x;s

foØ; ;k mBk;s x;s dksVk ds vk/kkj ij fu/kkZfjr dh tk ldrh gS ;k mi;qZDr jhfr;ksa
ls va'kr% fuf'pr vkSj va'kr% fu/kkZfjr dh tk ldrh gSA]

[¼3½ fons”kh “kjkc ds Fkksd foØsrkvksa }kjk 1 vizSy] 1983 dks izkjEHk gksus okys
3

foRrh; o’kZ ds fy;s /kkjk 24&d ds v/khu fn;s x, ykblsal ds fy, fu;r /kujkf”k ds
vYkkok ykblsal ds v/khu foØ; ds vk/kkj ij fu/kkZfjr /kujkf”k ftls fu/kkZfjr Qhl
dgk x;k gS] lHkh izdkj dh fLizV] okbu] “kjkc vkSj dkfMZ;y dh izfr ekU; DokVZ
cksry ij ikap :i;sa dh nj ij vkSj fc;j] LVkmV vkSj vU; [Link] “kjkc dh izfr
ekU; DokVZ cksry ij lkB iSls dh nj ij ns; gksxh %]

[izfrcU/k ;g gS fd fnukad 1 vizSy] 2016 ls] mRrj izns”k vkcdkjh ¼la”kks/ku½

4

v/;kns”k] 2017 ds izkjEHk gksus ds fnukad rd mnxzghr izfrQYk “kqYd] /kkjk 28 ds

v/khu mRikn “kqYd le>k tk;sxkA ]
5 [30&d&¼1½ tc rd [laln] }kjk dksbZ izfrdwy O;oLFkk u dh tk;]
6 lafo/kku ds vkjEHk
gksus ds le;
7 [jkT; ljdkj] dksbZ ,slk mRikn&”kqYd yxkuk tkjh j[k ldrh gS ftl ij ;g /kkjk
yxk;s tkus okys
ykxw gksrh gks vkSj ftls og 6[lafo/kku] ds vkjEHk gksus ds Bhd iwoZ rRle; izo`Rr bl mRikn 'kqYdksa ds
v/;k; ds v/khu fof/kiwoZd yxk jgh Fkh A lEcU/k eaas viokn

¼2½ mRikn&”kqYd] ftl ij ;g /kkjk ykxw gksrh gS] fuEufyf[kr gSa &&
8
¼d½ dksbZ mRikn&”kqYd tks ,slh eknd oLrqvksa [;k vkS’k/kh; ;k izlk/kfud
fofufefr;kZsa ds fo’k; esa gks ftuesa vYdksgy gks]a vkSj tks bl vf/kfu;e ds vFkkZUrxZr
mRikn&”kqYdkjksI; u gksa ( vkSj
¼[k½ dksbZ mRikn&”kqYd tks Hkkjr ds ckgj mRikfnr rFkk 9 [mRrj izns”k] esa
vk;kfrr fdlh mRikn&”kqYdkjksI; inkFkZ ds fo’k; esa gks] pkgs og inkFkZ dsUnzh; ljdkj
}kjk ;FkkifjHkkf’kr lhek “kqYd ljgn ds ikj ls vk;kfrr gks vFkok ugha A
¼3½ bl /kkjk dh dksbZ ckr 7[jkT; ljdkj] dh dksbZ ,slh mRikn&”kqYd yxkus ds

——————————————————————————————————————————
1- mΠizΠvf/kfu;e la[;k 5] 1976 bZΠdh /kkjk 2 (iii) }kjk izfrLFkkfir A
2- mΠizΠvf/kfu;e la[;k 13] 1979 bZΠdh /kkjk 3 }kjk izfrLFkkfir A
3- mΠizΠvf/kfu;e la[;k 7] 1998 bZΠdh /kkjk 2 }kjk c<+k;k x;k A
4- mΠizΠvf/kfu;e la[;k 4] 2018 bZΠdh /kkjk 4 }kjk c<+k;k x;k A
5- ,MIVs”ku vkQ vkMZj] 1937 }kjk c<+k;h x;h A
6- ,MIVs”ku vkQ vkMZj] 1950 }kjk ¼lsUVªy ysftlyspj½ vkSj ¼xouZeUs V vkQ bafM;k ,sDV] 1935 ds [kUM 3½ ds fy, izfrLFkkfir A
7- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZxesUV½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A
8- ,MIVs”ku vkQ vkMZj] 1950 }kjk vUrfoZ’V A
9- ,MIVs”ku vkQ vkMZj] 1950 }kjk ¼fn ;wukbVsM izkfoalst½ ds fy, izfrLFkkfir A

31
[The United Provinces Excise Act, 1910]

produced in the 1 [State], and similar goods not so manufactured or

produced, discriminates in favour of the former, or which, in the case
of goods manufactured or produced outside the 1[State], discriminates
between goods manufactured or produced in one locality and similar
goods manufactured or produced in another locality. ]

CHAPTER — VI
LICENSES, PERMITS AND PASSES
Form and 31. Every license, permit or pass granted under this Act shall
conditions of
licenses, etc. be granted —
(a) on payment of such fees (if any),
(b) subject to such restrictions and on such conditions,

(c) shall be in such form and contain such particulars, as the

2[Excise Commissioner] may direct either generally or in any particular
instance in this behalf, and

(d) shall be granted for such period as the 3[State Government]

may, in like manner, direct.
Saving of 32. Every license which was granted under any section of the
licenses force
at the Excise Act, 1896, and is in force at the commencement of this Act,
commen- shall be deemed to have been granted under the corresponding section
cement of
this Act of this Act, and shall (unless previously cancelled, suspended,
withdrawn or surrendered under this chapter) remain in force for the
period for which it was granted.
Power of 33. Any authority granting a license under this Act may
authority
granting require the grantee to execute a counterpart agreement in conformity
license to with the tenor of his license and to give such security for the
require
execution of performance of such agreement or to make such deposit in lieu of
counterpart security as such authority may think fit.
agreement,
etc.
Power to 34. (1) Subject to such restrictions as the 3[State Government]
cancel or
suspend
may prescribe, the authority granting any license, permit or pass
licenses, etc. under this Act may cancel or suspend it —
(a) if any duty or fee payable by the holder thereof be not duly
paid ; or
(b) 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
(c) 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

——————————————————————————————————————————
1. Subs. by the A. O. 1950 for (Province).
2. Subs. for (Chief Revenue Authority) by s. 9 of U. P. Act II of 1923.
3. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).

32
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

fy;s izkf/kd`r ugha djsxh] tks bl 1 [jkT;] esa mRikfnr ;k fufeZr lkekuksa rFkk blh
izdkj ds ,sls lkekuksa ds chp tks bl izdkj mRikfnr ;k fufeZr u fd;s x;s gksa] iwokZsDr
ds i{k foHksan djs vFkok tks 1[jkT;] ds ckgj mRikfnr ;k fufeZr lkekuksa dh n”kk esa]
fdlh ,d {ks= esa fufeZr ;k mRikfnr lkekuksa rFkk fdlh nwljs {ks= esa fufeZr ;k
mRikfnr mlh izdkj ds lkeku ds chp foHksn djsA]
v/;k;&6
ykblsUl] ijfeV rFkk ikl
31–bl vf/kfu;e ds v/khu fn;k x;k izR;sd ykblsUl] ijfeV ;k ikl && ykblal s ] vkfn ds
çi= rFkk mudh
¼d½ ,slh Qhlkas ¼;fn dksbZ gksa½ dk Hkqxrku djus ij ( “krsZa

¼[k½ ,sls fucZU/kuksa vkSj ,slh “krksZ ds v/khu] fn;k tk;sxk (

¼x½ ,sls izi= esa gksxk vkSj mlesa ,sls C;ksjs fn;s tk;sax]s tSlk fd 2 [vkcdkjh
vk;qDr] rnFkZ ;k rks lkekU;r;k ;k fdlh fo”ks’k n”kk esa funs”Z k ns ( vkSj
¼?k½ ,slh vof/k ds fy;s vkSj mlh jhfr ls tSlk fd 3[jkT; ljdkj] funsZ”k ns]
fn;k tk;xk A
32–,slk izR;sd ykblsUl tks ,Dlkbt ,sDV] 1896 dh fdlh /kkjk ds v/khu bl vf/kfu;e ds
vkjEHk gksus ds
fn;k x;k gks vkSj tks bl vf/kfu;e ds vkjEHk gksus ds le; izoR` r gks] bl vf/kfu;e le; ço`Rr
dh rn~uq:i /kkjk ds v/khu fn;k x;k le>k tk;xk vkSj ¼tc rd og bl v/;k; ds ykblsUl ds
v/khu igys gh jn~n] fuyafcr] okil ;k lefiZr u dj fn;k x;k gks½ ml vof/k rd lEcU/k esa viokn
izo`Rr jgsxk ftlds fy;s og fn;k x;k Fkk A
33–bl vf/kfu;e ds v/khu ykblsUl nsus okyk dksbZ izkf/kdkjh ykblsUlx`ghrk ykblsUl nsus okys
çkf/kdkjh dh
ls ;g vis{kk dj ldrk gS fd og vius ykblsUl dh vuqd`fr ds vuq:i izfr:i çfr:i vuqca/k
vuqcU/k fu’ikfnr djs rFkk ,sls vuqcU/k ds ikyukFkZ ,slh izfrHkwfr ns ;k izfrHkwfr ds cnys vkfn ds fu"iknu
esa ,slh /kujkf”k tek djs] tSlh fd ,slk izkf/kdkjh mfpr le>s A dh vis{kk djus
dh 'kfDr
34–¼1½ ,sls fucZU/kuksa ds v/khu jgrs gq, ftUgsa fofgr djs] bl vf/kfu;e ds ykblsUlksa] vkfn
dks jn~n ;k
v/khu dksbZ ykblsUl] ijfeV ;k ikl nsus okyk izkf/kdkjh mls jn~n ;k fuyfEcr dj fuyafcr djus dh
ldrk gS && 'kfDr
¼d½ ;fn mlds /kkjd }kjk ns; fdlh mRikn&”kqYd ;k Qhl dk ;Fkkfof/k
Hkqxrku u fd;k x;k gks ( ;k
¼[k½ ml n”kk esa tc ,sls ykblsUl] ijfeV ;k ikl ds /kkjd }kjk ;k mlds
lsodksa }kjk ;k mldh vfHkO;Dr ;k foof{kr vuqKk ls mldh vksj ls dk;Z djus okys
fdlh O;fDr }kjk ,sls ykblsUl] ijfeV ;k ikl ds fucU/kdksa ;k “krksZa esa ls fdlh
fucU/ku ;k “krZ dk mYya?ku fd;k x;k gks ( ;k
¼x½ ;fn mldk /kkjd bl vf/kfu;e ds v/khu ;k jktLo ls lacfa /kr rRle;
izo`Rr fdlh vU; fof/k ds v/khu [Link]; fdlh vijk/k dk ;k fdlh laKs; rFkk
——————————————————————————————————————————
1- ,MIVs”ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoal½ ds fy, izfrLFkkfir A
2- laŒ izkŒ vf/kfu;e la[;k 2] 1923 dh /kkjk 9 }kjk ¼phQ jsosU;w vFkkfjVh½ ds fy;s izfrLFkkfir A
3- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZxesUV½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A

33
[The United Provinces Excise Act, 1910]

revenue, or of any cognizable and non-bailable offence, or of any

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 Indian Penal Code ; or
(d) where a license, permit or pass has been granted on the
application of the grantee of an exclusive privilege under this Act, on
the requisition in writing of such grantee ; or
(e) if the conditions of the license or permit provide for such
cancellations or suspension at will.
(2) When a license, permit or pass held by any person is
cancelled under clause (a), (b) or (c) of sub-section (1), the authority
aforesaid may cancel any other license, permit or pass granted to such
person by, or by the authority of the 2[State Government] under this
Act or under any other law for the time being in force relating to excise
revenue or under the Opium Act, 1878.
No compen- (3) The holder shall not be entitled to any compensation for the
sation or
refund cancellation or suspension of his license, permit or pass under this
claimable or section nor to a refund of any fee paid or deposit made in respect
cancellation
or suspension thereof.
of license,
etc., under
this section
Further power 35. (1) Whenever the authority granting a license under this
to cancel
licenses Act considers that such license should be cancelled for any cause
other than those specified in section 34 it shall remit a sum equal to
the amount of the fees payable in respect thereof for fifteen days, and
may cancel the license either —
(a) on the expiration of fifteen days’ notice in writing of its
intention to do so, or
(b) forthwith, without notice.
Compensation (2) If any license be cancelled under clause (b) of sub-section
in the case of
cancellation
(1) in addition to the sum remitted as aforesaid there shall be paid to
the licensee such further sum by way of compensation as the Excise
Commissioner may direct.
Refund of fee (3) When a license is cancelled under this section, any fee paid
or deposit
in advance or deposit made by the licensee in respect thereof shall be
refunded to him, less the amount (if any) due to the [State
Government]2.
Surrender of 36. Any holder of a license to sell by retail under this Act may
license to sell
by retail
surrender his license 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 the whole period
for which it would have been current but for such surrender ;

——————————————————————————————————————————
1. Ins. by sec. 40 and Sch. II of Act II of 1930. (Dangerous Drugs Act now repealed by NDPS Act, 1985)
2. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).

34
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

vtekurh; vijk/k dk 1 [;k vfu’Vdj vkS’kf/k&nzO; vf/kfu;e] 1930 ds v/khu] ;k

epZsUMkbt ekDlZ ,sDV] 1889 ds v/khu [Link]; fdlh vijk/k dk ;k Hkkjrh; n.M
lafgrk dh /kkjk 482 ls 489 rd ¼nksuksa /kkjk;sa lfEefyr djds½ ds v/khu [Link];
fdlh vijk/k dk fl) nks’k Bgjk;k x;k gks ( ;k
¼?k½ ;fn bl vf/kfu;e ds v/khu fdlh ,dkfUrd fo”ks’kkf/kdkj ds x`ghrk ds
vkosnu&i= ij ykblsUl] ijfeV ;k ikl fn;k x;k gks] rks ,sls x`ghrk }kjk fyf[kr
:i ls vf/k;kpu djus ij ( ;k
¼³½ ;fn ykblsUl ;k ijfeV dh “krksZa esa bPNkuqlkj bl izdkj jn~n ;k
fuyafcr fd;s tkus dh O;oLFkk dh x;h gks A
¼2½ tc fdlh O;fDr }kjk ?k`r dksbZ ykblsUl] ijfeV ;k ikl mi/kkjk ¼1½ ds
[k.M ¼d½] ¼[k½ ;k ¼x½ ds v/khu jn~n fd;k tk;] rks iwokZsDr izkf/kdkjh bl vf/kfu;e
ds v/khu ;k vkcdkjh jktLo ls lacaf/kr rRle; izo`Rr fdlh vU; fof/k ds v/khu ;k
vksfi;e ,sDV] 1878 ds v/khu 2 [jkT; ljdkj] }kjk ;k mlds izkf/kdkj ls ,sls O;fDr
dks fn;s x;s fdlh vU; ykblsUl] ijfeV ;k ikl dks jn~n dj ldrk gS A
¼3½ /kkjd bl /kkjk ds v/khu vius ykblsUl] ijfeV ;k ikl ds jn~n ;k bl /kkjk ds
v/khu ykblsUl]
fuyafcr fd;s tkus ds fy;s u rks fdlh izfrdj ds vkSj u gks mlds laca/k esa Hkqxrku vkfn ds jn~n ;k
dh xbZ fdlh Qhl ;k tek dh xbZ fdlh /kujkf”k ds izfrnku dk gdnkj gksxk A fuyafcr fd;s tkus
ds fy, dksbZ
çfrdj ;k /kujkf”k
ds çfrnku dk
nkok u fd;k tk
ldsxk
35–¼1½ tc dHkh bl vf/kfu;e ds v/khu ykblsUl nsus okyk izkf/kdkjh ;g ykblsUlksa dks jn~n
djus dh vxzrs j
le>s fd ,slk ykblsUl /kkjk 34 esa fufnZ’V [Link] ls fHkUu fdlh dkj.k ls jn~n fd;k 'kfDr
tkuk pkfg;sa] rks og mlds laca/k esa iUnzg fnuksa ds fy;s ns; Qhl ds cjkcj jkf”k
izsf’kr djsxk vkSj ykblsUl dks ;k rks &&
¼d½ ,slk djus ds vius vfHkizk; dh iUnzg fnu dh fyf[kr uksfVl dh vof/k
lekIr gks tkus ij ( ;k
¼[k½ fcuk uksfVl fn;s] rqjUr gh jn~n dj ldrk gS A
¼2½ ;fn dksbZ ykblsUl mi/kkjk ¼1½ ds [k.M ¼[k½ ds v/khu jn~n dj fn;k jn~n fd;s tkus dh
tk; rks ;FkkiwokZsDr izsf’kr jkf”k ds vfrfjDr ykblsUl/kkjh dks izfrdj ds :i esa ,slh n”kk esa çfrdj
vkSj jkf”k dk Hkqxrku fd;k tk;xk tSlk fd vkcdkjh vk;qDr funZs”k ns A
¼3½ tc bl /kkjk ds v/khu dksbZ Qhl ykblsUl jn~n fd;k tk; rks mlds Qhl ;k tek dh
laca/k esa ykblsUl/kkjh }kjk vfxze Hkqxrku dh xbZ dksbZ Qhl ;k tek dh xbZ dksbZ x;h /kujkf”k dk
çfrnku
/kujkf”k [jkT; ljdkj]2 dks ns; /kujkf”k ¼;fn dksbZ gks½ dkV dj mls izfrnku dks
tk;xh A
36–bl vf/kfu;e ds v/khu QqVdj fcØh ds fdlh ykblsUl dk /kkjd QqVdj fcØh ds
ykblsUl lefiZr djus ds vius vfHkizk; dh vius }kjk dysDVj dks fn;s x;s ,d ekg ykbls Ul dk
leiZ.k
dh fyf[kr uksfVl dh vof/k O;rhr gks tkus ij vkSj ml [Link] vof/k ds fy;s ftlesa
ykblsUl tkjh jgrk] ;fn ,slk leiZ.k u dj fn;k x;k gksrk] ykblsUl ds fufeRr ns;
Qhl Hkqxrku djus ij viuk ykblsUl lefiZr dj ldrk gS %
——————————————————————————————————————————
1 - vf/kfu;e laŒ 2] 1930 dh f}rh; lwph rFkk /kkjk 40 ds }kjk vUrfoZ’VA ¼vfu’Vdj vkS’kf/k æO; vf/kfu;e ,u0Mh0ih0,l0
vf/kfu;e 1985 }kjk fujflr½
2- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZxesUV½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A

35
[The United Provinces Excise Act, 1910]

Provided that, if the Excise Commissioner is satisfied that there

is sufficient reason for surrendering such a license, he may remit to
the holder thereof the sum so payable on surrender, or any portion
thereof.
Explanation— The words “holder of a license” as used in this
section, include a person whose tender or bid for a license has been
accepted, although he may not actually have received the license.
Bar to right 1[[Link] person to whom a license has been granted under
of renewal
and compen- this Act shall have any claim to the renewal of such license or any
sation claim for compensation on the determination or non-renewal thereof.]
Technical 37. (1) No license granted under this Act shall be deemed to be
irregularities
in license, invalid by reason merely of any technical defect, irregularity or
etc. omission in the license or in any proceeding taken prior to the grant
thereof.

(2) The decision of the Excise Commissioner as to what is a

technical defect, irregularity or omission shall be final.

CHAPTER — VI-A

SPECIAL PROVISIONS REGARDING PROHIBITION

Prohibition 2[
37-A. (1) Subject to the provisions in sub-section (4), the
of import,
export, import or export of any intoxicating into or from Uttar Pradesh or any
transport, part thereof or the transport of any intoxicant shall be prohibited.
possession or
consumption (2) Notwithstanding anything contained in section 20, but
of
intoxicants
subject to the provision of sub-section (4), the possession or
consumption by any person or class of persons or subject to such
exceptions, if any, as may be specified, by all persons in Uttar Pradesh
or in any specified area or areas thereof, of any intoxicant shall
absolutely or subject to such conditions as may be specified, be
prohibited.
(3) In pursuance of the policy of gradual extension of
prohibition in the State and having regard to the administrative
convenience, the State Government may from time to time select
different areas in that behalf after taking into account any one or more
of the following factors, namely :—
(a) the character of an area as —
(i) the seat of Government ; or
(ii) a seat of learning ; or
(iii) a place of pilgrimage or of religious importance ; or
(iv) hill area ; or
(v) an industrial area ; or
(vi) contiguous to dry area ; or
——————————————————————————————————————————
1. Ins. by sec. 10 of U. P. Act II of 1923.
2. Subs. by sec. 4 of U. P. Act 30 of 1978.

36
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

izfrcU/k ;g gS fd ;fn vkcdkjh vk;qDr dk ;g lek/kku gks tk; fd ,slk

ykblsUl lefiZr djus ds fy;s i;kZIr dkj.k gS] rks og leiZ.k dj fn;s tkus ij bl
izdkj ns; /kujkf”k ;k mldk dksbZ va”k mlds /kkjd dks izsf’kr dj ldrk gS A
Li’Vhdj.k&bl /kkjk esa ;Fkkiz;qDr “kCn ÞykblsUl dk /kkjdß eas og O;fDr Hkh
lfEefyr gS ftldk ykblsUl ds fufeRr VsUMj ;k cksyh Lohdkj gks pqdh gks] ;|fi
mls okLro esa ykblsUl izkIr u gqvk gks A
1 [36&d&dksbZ O;fDr ftls bl vf/kfu;e ds v/khu ykblsUl fn;k x;k gks] uohdj.k vkSj
çfrdj vf/kdkj
,sls ykblsal ds uohdj.k ds fy;s dksbZ nkok u dj ldsxk ;k u mls lekIr fd;s tkus ij jksd
ij ;k mlds uohd`r u fd;s tkus ij izfrdj ds fy;s nkok dj ldsxk A ]
37–¼1½ bl vf/kfu;e ds v/khu fn;k x;k dksbZ ykblsUl dsoy bl dkj.k ykblsUl vkfn esa
çkfof/kd
vfof/kekU; u le>k tk;xk fd mlesa ;k mlds fn;s tkus ls iwoZ dh xbZ fdlh vfu;ferrk;sa
dk;Zokgh esa] dksbZ izkfof/kd nks’k] vfu;ferrk ;k yksi gS A
¼2½ izkfof/kd nks’k] vfu;ferrk ;k yksi D;k gS] bl lac/a k esa vkcdkjh vk;qDr
dk [Link]; vfUre gksxkA
v/;k;&6d
e| fu’ks/k ds lEcU/k esa fo”ks’k micU/k
2 [37&d&¼1½ mi/kkjk ¼4½ ds mica/kksa ds v/khu jgrs gq, mRrj izns”k ;k mlds eknd oLrqvksa dk
vk;kr] fu;kZr]
fdlh Hkkx esa ;k ogka ls fdlh eknd oLrq dk vk;kr ;k fu;kZr ;k mldk ifjogu ifjogu djus]
fuf’k) gksxk A dCts esa j[kus ;k
mldk miHkksx
¼2½ /kkjk 20 esa nh x;h fdlh ckr ds gksrs gq;s Hkh fdUrq mi/kkjk ¼4½ ds djus dk fu"ks/k
micU/kksa ds v/khu jgrs gq;s] mRrj izns”k ;k mlds fdlh fofufnZ’V {ks= ;k {ks=ksa esa fdlh
O;fDr ;k oxZ fo”ks’k ds O;fDr;ksa }kjk ;k ,sls vioknksa ds] ;fn dksbZ fofufnZ’V fd;s
tk;sa] v/khu jgrs gq;s lHkh O;fDr;ksa }kjk] fdlh eknd oLrq dks dCts esa j[kuk ;k
mldk miHkksx djuk vizfrc) :i esa ;k ,slh “krksZa ds v/khu jgrs gq;s tks fofufnZ’V
dh tk;s] fuf’k) gksxk A
¼3½ jkT; esa e| fu’ks/k dk Øfed izlkj djus dh uhfr ds vuqlj.k esa vkSj
iz”kklfud lqfo/kk dks /;ku esa j[krsa gq;s] jkT; ljdkj fuEufyf[kr fdlh ,d ;k vf/kd
[Link] dks /;ku esa j[krs gq;sa] le;&le; ij bl fuEufyf[kr fHkUu&fHkUu {ks=ksa dk
p;u dj ldrh gS ] vFkkZr~ %&&
¼d½ fdlh {ks= dk Lo:i] ;Fkk &&
¼,d½ ljdkj dk eq[;ky;] ;k
¼nks½ fo|k dsUnz] ;k
¼rhu½ rhFkZ ;k /kkfeZd egRo dk LFkku] ;k
¼pkj½ ioZrh; {ks=] ;k
¼ikap½ vkSn~;ksfxd {ks=] ;k
¼N%½ e|fu’ks/k okys {ks= ls yxk gqvk {ks=] ;k

——————————————————————————————————————————
1- laŒ izkŒ vf/kfu;e la[;k 2] 1923 dh /kkjk 10 }kjk vUrfoZ’VA
2- må izå vf/kfu;e la[;k 30] 1978 dh /kkjk 4 }kjk vUrfoZ’VA

37
[The United Provinces Excise Act, 1910]

1[(vii) inhabited by Scheduled Castes or Scheduled Tribes ; or

(b) the general economic condition of the local population,
including their level of nutrition and standard of living ; or
(c) the local public opinion ; or
(d) any other relevant factor which in the opinion of the State
Government is material in the public interest ;
Provided that nothing in this sub-section shall be construed to
require the State Government to recite in its order, the considerations on
the basis of which a particular area is selected at any time for the
enforcement of prohibition.
(4) Subject to the provisions of sub-section (3), the area to which
the prohibition on import, export or transport of any intoxicant under
sub-section (1) and on possession or consumption of any intoxicant
under sub-section (2) extends and the date on which the prohibition in
any area comes into force, shall be such as the State Government may,
from time to time, specify by notification.
(5) Notwithstanding anything contained in sub-section (4), in
relation to any prohibition area, the State Government may, either by
rules on by general or special order make any exemption or relaxation in
respect of the possession, consumption, import, export or transport of
the intoxicants mentioned in the notification under sub-section (4) or
any of such intoxicant by or for purposes of —
(a) member of defense services ;
(b) foreigners visiting or residing in the prohibition area ;
(c) travellers through the prohibition area ;
(d) district hospitals or medical colleges requiring any intoxicant
for medicinal purposes ;
(e) persons holding licenses under sections 17, 18. 21 and 24 ;
(f) consignment from, to, or passing through the prohibition area
by rail, road or air ;
(g) industrial, scientific, educational, medical or religious
purposes.
(6) In relation to any exemption or relaxation that may be made
under sub-section (5), the State Government may either by rules or by
general or special order, provide for the grant of pass or permit by such
authority as may be specified.
(7) Upon the issue of a notification referred to in sub-section (4),
the authority granting a license under this Act may in so far as it relates
to a a prohibition area cancel it forthwith without notice, and it shall
thereupon remit a sum equal to the amount of the fee payable in respect
of the unexpired period of the license, and refund any fee paid in
advance or deposit made by the licensee in respect thereof, less the]
——————————————————————————————————————————
1. Subs. by sec. 4 of U.P. Act No. 30 of 1978.

38
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼lkr½ vuqlwfpr tkfr;ksa ;k vuqlwfpr tu&tkfr;ksa dh cLrh] ;k

1[

¼[k½ LFkkuh; fuokfl;ksa dh lkekU; vkfFkZd fLFkfr ftlds vUrxZr muds vkgkj
iqf’Vry vkSj thou&Lrj Hkh gS] ;k
¼x½ LFkkuh; tuer] ;k
¼?k½ dksbZ vU; laxr rF; tks jkT; ljdkj dh jk; esa yksdfgr esa lkjoku gks %
izfrcU/k ;g gS fd bl mi/kkjk dh fdlh ckr dk ;g vFkZ ugha yxk;k tk;xk fd
jkT; ljdkj ls vius vkns”k esa mu rF;ksa dks] ftuds vk/kkj ij] dksbZ fof”k’V {ks=
e|&fu’ks/k ykxw djus ds fy;s fdlh le; pquk tk;] mfYyf[kr djuk visf{kr gS A
¼4½ mi/kkjk ¼3½ ds mica/kksa ds v/khu jgrs gq;]s og {ks= ftlesa mi/kkjk ¼1½ ds
v/khu fdlh eknd oLrq ds vk;kr] fu;kZr ;k ifjogu ij] vkSj ftlesa mi/kkjk ¼2½ ds
v/khu fdlh eknd inkFkZ dks dCts esa j[kus ;k mldk miHkksx djus ij] fu’ks/k dk izlkj
fd;k tk; vkSj og fnukad ftlls fdlh {ks= es e| fu’ks/k izoR` r gks] ,slk gksxk ftls jkT;
ljdkj le;&le; ij vf/klwpuk }kjk fofufnZ’V djs A
¼5½ fdlh e| fu’ks/k {ks= ds lEcU/k essa mi/kkjk ¼4½ esa fdlh ckr ds gksrs gq;s Hkh
jkT; ljdkj ;k rks fu;eksa }kjk ;k lkekU; ;k fo”ks’k vkns”k }kjk mi/kkjk ¼4½ ds v/khu
vf/klwpuk esa mfYyf[kr eknd oLrqvksa dks ;k ,slh eknd oLrqvksa esa ls fdlh dks
fuEufyf[kr }kjk ;k muds iz;kstuksa ds fy;s] dCts esa j[kus] ;k mudk miHkksx] vk;kr]
fu;kZr ;k ifjogu djus ds lEcU/k esa dksbZ NwV ns ldrh gS ;k f”kfFkyhdj.k dj ldrh gS%&
¼d½ izfrj{kk lsokvksa ds lnL; (
¼[k½ e| fu’ks/k {ks= esa vkus okys ;k fuokl djus okys fons”kh (
¼x½ e| fu’ks/k {ks= ls xqtjus okys ;k=h (
¼?k½ ftyk fpfdRlky; ;k fpfdRlk egkfo|ky;] ftlesa vkS’k/kh; iz;kstuksa ds fy;s
dksbZ eknd oLrq visf{kr gks (
¼³½ /kkjk 17] 18] 21 vkSj 24 ds v/khu ykblsal /kkj.k djus okys O;fDr (
¼p½ jsy] lM+d ;k ok;q;ku }kjk e| fu’ks/k {ks= ls] dks ;k gksdj xqtjus okys
ikjs’k.k (
¼N½ vkSn~;ksfxd] oSKkfud] “kSf{kd] vkS’k/kh; ;k /kkfeZd iz;kstu A
¼6½ fdlh ,slh NwV ;k f”kfFkyhdj.k ds lEcU/k esa tks mi/kkjk ¼5½ ds v/khu nh
tk;] jkT; ljdkj ;k rks fu;eksa }kjk ;k lkekU; ;k fo”ks’k vkns”k }kjk ,sls izkf/kdkjh }kjk
tks fofufnZ’V fd;k tk;] ikl ;k ijfeV fn;s tkus dh O;oLFkk dj ldrh gS A
¼7½ mi/kkjk ¼4½ esa vfHkfn’V vf/klwpuk tkjh dj fn;s tkus ij bl vf/kfu;e ds
v/khu ykblsal nsus okyk izkf/kdkjh] ykblsal dks] tgka rd mldk lEcU/k e| fu’ks/k {ks= ls
gS] fcuk uksfVl rqjUr fujLr dj ldrk gS vkSj og rnqijkUr ykblsaUl dh vlekIr vof/k
ds lEcU/k esa ns; “kqYd dh /kujkf”k ds cjkcj /kujkf”k dh NwV nsxk vkSj mlds lEcU/k esa
ykblsaUl/kkjh }kjk vfxze :i ls fn;s x;s fdlh “kqYd ;k tek fd xbZ /kujkf”k dks] mlesa
——————————————————————————————————————————
1- m0iz0 vf/kfu;e la[;k 30] 1978 dh /kkjk 4 }kjk c<+k;k x;kA

39
[The United Provinces Excise Act, 1910]

amount, if any, due to the State Government, but no compensation shall

in respect of such cancellation be payable to the licensee, anything
contained in section 35 notwithstanding.
(8) Where any license is cancelled under sub-section (7) the
licensee shall dispose of the intoxicants in his possession in such
manner as the State Government or the Excise Commissioner may by
general or special order direct ;

Provided that no act done or omission taking place during the

period commencing on May 1, 1972 and ending with June 25, 1978
which would not be an offence but for such substitution shall constitute
an offence punishable under the principal Act.]1

CHAPTER — VII
GENERAL PROVISIONS
Measures, 38. Every person who manufactures or sells any 2 [intoxicant]
weights and
testing under a license granted under this Act shall be bound —
instruments
(a) to supply himself with such measures, weights and
instruments as the Excise Commissioner may prescribe and to keep the
same in good condition ; and
(b) when such measures, weights and instruments have been
prescribed, on the requisition of any excise officer duly empowered in
that behalf, at any time to measure, weigh or test any 2[intoxicant] in his
possession in such manner as the said excise officer may require.
[Interest on 3[ 38-A. (1) Where any excise revenue has not been paid within
arrears of
excise three months from the date on which it become payable, interest at such
revenue.]2 rate not exceeding twenty-four per cent per annum, as may be
prescribed, shall be payable from the date such excise revenue becomes
payable till the date of actual payment ;
Provided that until a higher rate is prescribed, the rate of interest
will be eighteen per cent per annum ;
Provided further that in respect of an excise revenue which
became payable before the commencement of the Uttar Pradesh Excise
(Amendment) Act, 1985 interest at the said rate shall be payable from
the date of such commencement if the excise revenue is not paid within
3 months of the said date.
Explanation :— Nothing in this sub-section shall be construed
to affect the payment of interest under an agreement, the terms of an
auction or, a decree of the court, passed before the date of
commencement of the Uttar Pradesh Excise (Amendment) Act, 1985 or
which may be passed after the date of such commencement in suits or
proceedings filed before the said date.

——————————————————————————————————————————
1. Subs. by sec. 4 of U.P. Act No. 30, 1978.
2 Subs. for (excisable article) by the A. O. 1937.
3 Ins. by sec. 2 of U. P. Act 7 of 1985.

40
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

ls jkT; ljdkj dks ns; /kujkf”k] ;fn dksbZ gks] ?kVkdj ykSVk] nsxk] fdUrq ykblsal/kkjh
dks ,sls fujlu ds lEcU/k esa /kkjk 35 esa nh x;h fdlh ckr ds gksrs gq;s Hkh dksbZ izfrdj
ns; u gksxkA
¼8½ tgka mi/kkjk ¼7½ ds v/khu dksbZ ykblsal fujLr fd;k tk; og
ykblasl/kkjh vius dCts dh eknd oLrqvksa dk fuLrkj.k ml izdkj djsxk tSlk jkT;
ljdkjh ;k vkcdkjh vk;qDr] lkekU; ;k fo”ks’k vkns”k }kjk funsZ”kA
izfrcU/k ;g gS fd 1 ebZ] 1972 dks izkjEHk gksus okyh vkSj 25 twu] 1978 ds
lkFk lekIr gksus okyh vof/k esa fd;k x;k ,slk dksbZ dk;Z ;k gqbZ ,slh dksbZ pwd ewy
vf/kfu;e ds v/khu [Link]; dksbZ vijk/k ugha gksxh tks ;fn ,slk izfrLFkkiu u fd;k
tkrk rks dksbZ vijk/k u gksrhA]1
v/;k;&7
lkekU; micU/k
38–izR;sd O;fDr tks bl vf/kfu;e ds v/khu fn, x, ykblsUl ds v/khu dksbZ eki] ckV rFkk
ijh{k.k ;a=
2[eknd oLrq] fufeZr djrk gS ;k mldk foØ; djrk gS &&

¼d½ ,sls eki] ckaV rFkk ;U= ftUgas vkcdkjh vk;qDr fofgr djs] dh Lo;a
O;oLFkk djus vkSj mUgsa vPNh n”kk esa j[kus ( vkSj
¼[k½ ;fn ,sls eki] ckWV rFkk ;U= fofgr fd, x, gksa] rks rnFkZ ;Fkkfof/k
vf/kd`r fdlh vkcdkjh vf/kdkjh }kjk vf/k;kpr fd, tkus ij fdlh Hkh le; fdlh
,slh [eknd oLrq]1 dk] tks mlds dCts esa gks] ,slh jhfr ls eki ysus] rkSy ysus ;k mls
ijkf{kr djus] tSlk fd mDr vkcdkjh vf/kdkjh vis{kk djs (
ds fy, ck/; gksxk A
2
3 [38–d ¼1½ tgk¡ fdlh vkcdkjh jktLo dk Hkqxrku mlds ns; gksus ds [vkcdkjh jktLo
ds cdk;k ij
fnuk¡d ls rhu ekl ds Hkhrj u fd;k x;k gks] ogk¡ pkSchl izfr”kr izfr o’kZ ls C;kt]
vuf/kd nj ij] tSlh fofgr dh tk;] C;kt ,sls vkcdkjh jktLo ds ns; gksus ds
fnukad ls okLrfod Hkqxrku ds fnuk¡d rd ns; gksxk (
izfrcU/k ;g gS fd tc rd dksbZ mPp nj fofgr u dh tk;] rc rd C;kt
dh nj vV~Bkjg izfr”kr izfr o’kZ gksxh (
vxzrj izfrcU/k ;g gS fd ,sls vkcdkjh jktLo ds lEcU/k esa] tks mRrj izns”k
vkcdkjh ¼la”kkas/ku½ vf/kfu;e] 1985 ds izkjEHk gksus ds iwoZ ns; gks x;k gks] mDr nj ij
C;kt ,sls izkjEHk ds fnukad ds rhu ekl ds Hkhrj u fd;k tk; A
Li’Vhdj.k&bl mi/kkjk dh fdlh ckr dk ;g vFkZ ugh yxk;k tk;xk fd
mlls fdlh djkj] uhykeh ds fucU/kuksa ;k mRrj izns”k vkcdkjh ¼la”kks/ku½ vf/kfu;e]
1985 ds izkjEHk ds fnukad ds iwoZ nk;j fd;s x;s oknksa ;k dk;Zokfg;ksa esa U;k;ky; fd
fdlh fMØh tks mDr fnukad ds iwoZ ikfjr dh x;h gks ;k mDr fnukad ds i”pkr~
ikfjr dh tk;] ds v/khu C;kt ds Hkqxrku ij iM+rk gS A

——————————————————————————————————————————
1- m0iz0 vf/kfu;e la[;k 30] 1978 dh /kkjk 4 }kjk c<+k;k x;kA
2- ,MsIVs”ku vkQ vkMZj] 1973 }kjk ¼,Dlkbt,cwy vkfVZdy½ ds fy, izfrLFkkfir A
3- mΠizΠvf/kfu;e la[;k 7] 1985 bZΠdh /kkjk 2 }kjk c<+k;k x;k A

41
[The United Provinces Excise Act, 1910]

(2) Provisions of section 39 shall mutatis mutandis apply to

realization of such interest as they apply to realization of excise
revenue. ]
Recovery of 39. All excise revenue including all amounts due to 1 [the
excise
revenue Government] by any person on account of any contract relating to the
excise revenue, may be recovered from the person primarily liable to pay
the same, or from his surety (if any), as arrears of land revenue or in the
manner provided for the recovery of public demands by any law for the
time being in force. In case of default made by a holder of a license the
Collector may take the grant, for which the license has been given,
under management at the risk of the defaulter, or may declare the grant
forfeited and re-sell it at the risk and loss of the defaulter. When a grant
is under management under this section, the Collector may recover as
excise revenue any moneys due to the defaulter by any lessee or
assignee ;
Provided that no license for an exclusive privilege granted under
section 24 shall be forfeited or re-sold without the sanction of the
authority granting the license.
Power of 40. (1) The 2[State Government] may make rules for the purpose
State
Government of carrying out the provisions of this Act or other law for the time being
to make rules in force relating to excise revenue.
3[Provided that the Uttar Pradesh Licensing under the Surcharge

Fee System Rules, 1968 made by the Excise Commissioner, Uttar

Pradesh, with the previous sanction of the State Government, as
amended by the Excise Commissioner, Uttar Pradesh, from time to time,
before the commencement of this Act, shall, until altered or repealed by
the State Government by rules made under this section be deemed to be
and always to have been as valid and effective as if the said rules were
duly made by the State Government under this section.]
(2) In particular and without prejudice to the generality of the
foregoing provision, the 2[State Government] may make rules —

(a) regulating the delegation of any powers by 4[ * * * ] the Excise

Commissioner or Collector under section 10 (2) (h) ;

(b) prescribing the powers and duties of officers of the Excise

Department ;
5[(c)prescribing the manner in which appeals or revisions shall
be presented and the procedure for dealing with such appeals and
revisions ; ]

——————————————————————————————————————————
1. Subs. by the A. O. 1950 for the (crown) which had been subs. by the A. O. 1937 for (Govt.).
2. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
3. Ins. by sec. 3(a) of U. P. Act 5 of 1976.
4. The words (the Chief Revenue Authority), omit, by s. 11 of U. P. Act II of 1923.
5. Subs. by sec. 3(b) of U. P. Act 5 of 1976.

42
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼2½ ,sls C;kt dh olwyh ij /kkjk 39 ds micU/k] ;Fkko”;d ifjorZu lfgr

mlh izdkj ykxw gksaxs ftl izdkj os vkcdkjh jktLo dh olwyh ij ykxw gksrs gSA]
39–[Link] vkcdkjh jktLo ftlesa os /kujkf”k;ka Hkh lfEefyr gS] tks vkcdkjh vkcdkjh jktLo
dh olwyh
jktLo ls lEcfU/kr fdlh lafonk ds dkj.k fdlh O;fDr }kjk 1 [ljdkj] dks ns; gksa]
ml O;fDr ls tks izFker% mls Hkqxrku djus dk ftEesnkj gks ;k mlds izfrHkw ls ¼;fn
dksbZ gks½ Hkw&jktLo ds cdk;k ds :i eas ;k rRle; izoR` r fdlh fof/k }kjk yksd ekaxks
dh olwyh ds fy, O;ofLFkr jhfr ls olwy fd;k tk ldrk gS A ykblsUl /kkjd }kjk
Hkqxrku djus esa pwd fd, tkus dh n”kk esa dysDVj] ml iznku dks ftlds fy,
ykblsUl fn;k x;k gS] Hkqxrku esa pwd djus okys ds tksf[ke ij izcU/k esa ys ldrk gS
;k mldks tCr ?kksf’kr dj ldrk gS vkSj Hkqxrku esa pwd djus okys O;fDr ds tksf[ke
rFkk gkfu ij mldks iqu% foØ; dj ldrk gSA tc dksbZ iznku bl /kkjk ds v/khu
izcU/kk/khu gks] rks dysDVj Hkqxrku djus esa pwd djus okys O;fDr dks fdlh iV~Vsnkj ;k
vH;fiZrh }kjk ns; dksbZ Hkh /kujkf”k;ksa vkcdkjh jktLo ds :i esa olwy dj ldrk gS (
izfrcU/k ;g gS fd /kkjk 24 ds v/khu fn, x, fdlh ,dkfUrd fo”ks’kkf/kdkj dk
ykblsUl] ykblsUl nsus okys izkf/kdkjh dh Lohd`fr ds fcuk u rks tCr fd;k tk;xk ;k
u mldk iqu% foØ; fd;k tk,xk A
[jkT; ljdkj] bl vf/kfu;e ds ;k vkcdkjh jktLo ls lEcfU/kr jkT; ljdkj dh
40–¼1½ 2

rRle; izo`Rr vU; fof/k ds micU/kksa dks dk;kZfUor djus ds fy, fu;e cuk ldrh gS A fu;e
'kfDr
cukus dh

[izfrcU/k ;g gS fd ;g le>k tk;xk fd bl vf/kfu;e ds izkjEHk ds iwoZ]

3

jkT; ljdkj dh iwoZ Lohd`fr ls] vkcdkjh vk;qDr] mRrj izns”k] }kjk cuk;h xbZ mRrj
izns”k ljpktZ “kqYd [Link] ds vUrxZr vuqKkiu fu;ekoyh] 1968] tSlk fd og
le;&le; ij vkcdkjh vk;qDr] mRrj izns”k }kjk la”kksf/kr dh x;h gS] tc rd fd
jkT; ljdkj bl /kkjk ds v/khu mldk ifjorZu] fujlu ;k la”kks/ku u djs] mlh izdkj
fof/kekU; vkSj izHkkoh gS vkSj loZnk jgh gS] ekuksa mDr fu;ekoyh jkT; ljdkj ds }kjk
bl /kkjk ds v/khu fof/kor~ cuk;h x;h gks (]
¼2½ fo”ks’kr% vkSj iwoZorhZ micU/k dh O;kidrk ij izfrdwy izHkko Mkys fcuk]
2 [jkT; ljdkj] fuEufyf[kr ds fy, fu;e cuk ldrh gS &&
¼d½ /kkjk 10 ¼2½ ¼t½ ds v/khu 4[ * * * ] vkcdkjh vk;qDr ;k dysDVj }kjk fdUgh
“kfDr;ksa ds izfrfufgr fd, tkus dh fofu;fer djus ds fy, (
¼[k½ vkcdkjh foHkkx ds vf/kdkfj;ksa dh “kfDr;ksa rFkk drZO;ksa dks fofgr djus
ds fy, (
[¼x½ vihy ;k iqujh{k.k izLrqr djus ds fy, jhfr vkSj ,sls vihy vkSj
5

iqujh{k.k ds fuLrkj.k dh izfØ;k fofgr djuk (]

——————————————————————————————————————————
1- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼fn Økmu½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk ¼xouZesaV½ ds
fy, izfrLFkkfir fd;k x;k Fkk A
2- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZeUs V½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A
3- mŒ izŒ vf/kfu;e la[;k 5] 1976 bZŒ dh /kkjk 3¼d½ }kjk c<+k;k x;k A
4- laŒ izkŒ vf/kfu;e la[;k 2] 1923 dh /kkjk 11 }kjk “kCn ¼fn phQ jsosU;w vFkkfjVh½ fudkys x;s A
5- mŒ izŒ vf/kfu;e la[;k 5] 1976 bZŒ dh /kkjk 3¼[k½ }kjk c<+k;k x;k A

43
[The United Provinces Excise Act, 1910]

(d) regulating the import, export, transport or possession of any

[intoxicant]1 ;
(e) regulating the periods and localities for which, and the
persons to whom, licenses for the vend by wholesale or by retail of any
1[intoxicant] may be granted ;

(f) prescribing the procedure to be followed and the matters to be

ascertained before any license for such vend is granted for any locality ;
(g) for the prohibition of the sale of any 1[intoxicant] to any
person or class of persons ;
(h) for the grant of expenses to witnesses and compensation for
loss of time to persons released under section 49 on the ground that
they have been improperly arrested and to persons charged before a
Magistrate with offences punishable under the Act but acquitted ;
(i) regulating the power of excise officers to summon witnesses
from a distance under the provisions of section 49 ;
(j) for declaring the excise officers to whom, and the manners in
which, information or aid should be given under section 56 ;
(k) for the prohibition of the employment by the license-holder of
any person or class of persons to assist in his business in any capacity
whatsoever ;
(l) for the prevention of drunkenness, gambling or disorderly
conduct in or near any licensed premises and the meeting or remaining
of persons of bad character in such premises.
2[
(m) for the grant of rewards to officials, officers or informers by
the Collector out of and up to fifty per cent of composition fee and by
the Magistrate trying the case, out of and up to fifty per cent of fine
recovered under the Act. ]
(3) 3[ * * * * ]
Power of 41. 4[The
Excise Commissioner] subject to the previous sanction
Excise
Commissioner of the State Government may make rules ;
to make rules
(a) regulating the manufacture, supply, storage or sale of any
[intoxicant]1 including —
(i) the erection, alteration, repair, inspection, supervision,
management and control of any place for the manufacture, supply,
storage or sale of such article and the fittings implements and
apparatus to be maintained therein ;

(ii) the cultivation of the hemp plant (cannabis sativa) ;

——————————————————————————————————————————
1. Subs. for (excisable article) by the A. O. 1937.
2. Ins. by sec. 4 of U. P. Act 13 of 1979.
3. Omit. by s. 4 of U. P. Act No. 30 of 1972.
4. Subs. for the words (the Chief Revenue Authority may make rules) by s. 12 of U. P. Act II of 1923.

44
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼?k½ fdlh 1[eknd oLrq] ds vk;kr] fu;kZr] ifjogu ;k mls dCts esa j[kus dks
fofu;fer djus ds fy, (
¼³½ mu vof/k;ksa rFkk {ks=ksa dks] ftuds fy, rFkk mu O;fDr;ksa dks] ftUgsa fdlh
1[eknd oLrq] ds Fkksd ;k QqVdj foØ; ds fy, ykblsUl fn;k tk;] fofu;fer djus

ds fy, (
¼p½ fdlh {ks= ds fufeRr ,sls foØ; dk dksbZ ykblsUl fn, tkus ls iwoZ
vuqlfjr dh tkus okyh izfØ;k rFkk lqfuf”pr fd, tkus okys fo’k;ksa dks fofgr djus
ds fy, (
¼N½ fdlh O;fDr ;k O;fDr;ksa ds fdlh oxZ dks fdlh 1[eknd oLrq] dk foØ;
djus dk fu’ks/k djus ds fy, (
¼t½ lkf{k;ksa dks [kpkZ nsus vkSj le; dh gkfu ds fy, mu O;fDr;ksa dks] tks
/kkjk 49 ds v/khu bl vk/kkj ij NksM+s x, gksa fd mUgsa vuqfpr :i ls fxjQrkj fd;k
x;k Fkk vkSj mu O;fDr;ksa dks] ftu ij eSftLVªsV ds le{k bl vf/kfu;e ds v/khu
[Link]; vijk/kksa dk vkjksi yxk;k x;k gks] fdUrq os nks’keqDr gks x, gksa] izfrdj nsus ds fy,(
¼>½ /kkjk 49 ds micU/kksa ds v/khu nwj ls lkf{k;ksa dks vkgwr djus dh vkcdkjh
vf/kdkfj;ksa dh “kfDr dks fofu;fer djus ds fy, (
¼¥½ mu vkcdkjh vf/kdkfj;ksa dks] ftUgsa rFkk ml jhfr dks] ftlds vuqlkj
/kkjk 56 ds v/khu lwpuk ;k lgk;rk nh tkuh pkfg,] ?kksf’kr djus ds fy, (
¼V½ vius O;olk; esa fdlh Hkh gSfl;r ls lgk;rk nsus ds fy, fdlh O;fDr
;k O;fDr;ksa ds fdlh oxZ dks ykblsUl /kkjd }kjk lsok;ksftr fd, tkus dk fu’ks/k
djus ds fy, (
¼B½ ykblsUl izkIr fdlh Hkw&x`gkfn esa ;k mlds lehi u”ks esa jgus] tqvk
[ksyus vkSj mRikrh vkpj.k djus dks vkSj ,sls Hkw&x`gkfn esa nq”pfj= O;fDr;ksa ds ,d=
ghu ;k jgus dks jksdus ds fy, A
2 [ ¼M+½ vf/kfu;e ds v/khu olwy dh xbZ “keu Qhl esa ls mlds ipkl
izfr”kr rd dysDVj }kjk] olwy fd;s x;s vFkZn.M esa ls mlds ipkl izfr”kr rd
ekeys ij fopkj.k djus okys eftLVªsV }kjk] vf/kdkfjdksa] vf/kdkfj;ksa ;k bfRryk nasus
okyks dks buke nsus ds fy;s A ]
¼3½ 3[ * * * * ]
4
41– [ vkcdkjh vk;qDr] jkT; ljdkj dh iwoZ Lohd`fr ds v/khu jgrs gq,] vkcdkjh vk;qDr
dks fu;e cukus
fuEufyf[kr ds fy, fu;e cuk ldrk gS &&] dh 'kfDr
¼d½ fdlh 1[eknd oLrq] ds fuekZ.k] lEHkj.k] [Link].k ;k foØ; dks] ftlesa
fuEufyf[kr lfEefyr gSa] fofu;fer djuk &&
¼1½ ,sls inkFkZ ds fuekZ.k] lEHkj.k] [Link].k ;k foØ; ds fy;s fdlh LFkku
dk ifjfuekZ.k djuk] mlesa ifjorZu djuk] mldh ejEer djuk] mldk fujh{k.k]
i;Zos{k.k] izcU/k djuk vkSj ml ij fu;a=.k j[kuk rFkk mlesa vuqjf{kr fd;s tkus okys
miLdj] vkStkj vkSj midj.k (
¼2½ Hkkaax ds ikS/ks ¼dSufs ol lSVkbok½ dh [ksrh djuk (
——————————————————————————————————————————
1- ,MsIVs”ku vkQ vkMZj] 1937 }kjk ¼,Dlkbt,cwy vkfVZdy½ ds fy, izfrLFkkfir A
2- mŒ izŒ vf/kfu;e la[;k 13] 1979 bZŒ dh /kkjk 4¼³½ }kjk c<+k;k x;k A
3- mΠizΠvf/kfu;e la[;k 30] 1972 bZΠdh /kkjk 4 }kjk fudkyk x;kA
4- m0 iz0 vf/kfu;e la[;k 2] 1923 dh /kkjk 12 }kjk “kCn ¼fn phQ jsoUs ;w vFkkfjVh esa esd :Yl½ ds fy, izfrLFkkfir A

45
[The United Provinces Excise Act, 1910]

(iii) the collection of portions of the hemp plant (cannabis

sativa) from which any intoxicating drug can be manufactured and the
manufacture of any intoxicating drug therefrom ;
(b) regulating the deposit of any 1 [intoxicant] in a warehouse
and the removal of any 1[intoxicant] from any such warehouse or from
any distillery 2[brewery or manufactory].
3[(c)
prescribing the scale of fees or the manner of fixing the fees
payable for any licence, permit or pass, including any consideration for
the grant of any exclusive or other privileges granted under section 24
or section 24A or for sorting of any 1[intoxicant].

[Provided that nothing contained in this clause shall be

4

construed to prevent the State Government from levying by notification

made from time to time, any fee, including vend fee, as part of
consideration for the granting of any such privilege.]
Explanation— Fees may be prescribed under this sub-clause
at different rates for different classes of licences, permits, passes or
storage and for different areas ;
5 [(2)
The manner of fixing such fee or consideration includes
any one or more of the following manners, namely :—
(i) auction,
(ii) invitation of tenders,
(iii) assessment on the basis of sales made or quota lifted under
the license, permit or pass. ]
(d) regulating the time, place and manner of payment of any
duty or fee ;
(e) prescribing the restrictions under and the conditions on
which any license, permit or pass may be granted, including provision
for the following matters —
(i) the prohibition of the admixture with any 1[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 ;
(iii) the fixing of the strength price or quantity in excess of or
below which any 1[intoxicant] shall not be sold or supplied, and of the
quantity in excess of which denatured spirit shall not be possessed,
and the prescription of a standard of quality for any 1[intoxicant] ;
(iv) the prohibition of sale except for cash ;

——————————————————————————————————————————
1. Subs. for (excisable article) by the A. O. 1937.
2. Subs. by sec. 7 of U. P. Act No. 16, 1997.
3. Subs. by sec. 2 (iv) of U.P. Act No. 5, 1976.
4. Ins. by sec. 5 of U. P. Act No. 13 of 1979.
5. Subs. by sec. 5 (ii) of U. P. Act 13 of 1979.

46
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼3½ Hkkax ds ikS/ks ¼dSusfcl lSVkbok½ ds mu Hkkxksa dk laxgz .k djuk ftuls dksbZ
eknd Hks’kt fufeZr fd;k tk ldrk gks vkSj muls fdlh eknd Hks’kt dk fuekZ.k djuk(
¼[k½ fdlh 1[eknd oLrq] dks [Link] esa tek fd;s tkus dks vkSj fdlh ,sls
2
[Link] ls ;k fdlh vklouh [;oklouh ;k fofuekZ.k”kkyk] ls fdlh 1[eknd oLrq]
ds gVk;s tkus dks fofu;fer djuk (
3[¼x½ fdlh 1[eknd oLrq] ds fdlh ykblsal] ijfeV ;k ikl ds fy, ftlesa
/kkjk 24 ;k /kkjk 24&d ds v/khu fdlh ,dkfUrd ;k vU; fo”ks’kkf/kdkj ds fy, fn;k
x;k dksbZ izfrQy Hkh lfEefyr gS] ;k mlds [Link].k ds fy, ns; Qhl dk
eki&eku ;k mls fuf”pr djus dh jhfr fofgr djuk(]
4[izfrcU/k ;g gS fd bl [kaM dh fdlh ckr dk ;g vFkZ ugha yxk;k tk;xk
fd og jkT; ljdkj dks] le;&le; ij vf/klwpuk }kjk dksbZ ,slk fo”ks’kkf/kdkj
Lohd`r fd;s tkus ds izfrQy ds Hkko ds :i esa dksbZ Qhl] ftlds vUrxZr foØ;
¼os.M½ Qhl Hkh gS] yxkus ls jksdrh gSA]
Li’Vhdj.k&& fofHkUu oxksZ ds ykblsUl] ijfeV] ikl ;k [Link].k ds fy;s
rFkk fofHkUu {ks=ksa ds fufeRr bl mi&[k.M ds v/khu Qhl fofHkUu njksa ij fofgr dh
tk ldrh gS A
5 [ ¼2½ ,slh Qhl ;k izfrQy fuf”pr djus dh jhfr ds vUrxZr fuEufyf[kr
dksbZ ,d ;k vf/kd jhfr Hkh gS] vFkkZr~ %&&
¼1½ uhyke]
¼2½ [Link] vkefU=r djuk]
¼3½ ykblsUl] ijfeV ;k ikl ds v/khu fd;s x;s foØ; ;k mBk;s x;s dksVk ds
vk/kkj ij fu/[Link]]5
¼?k½ fdlh mRikn&”kqYd ;k Qhl ds Hkqxrku dk le;] LFkku vkSj jhfr dks
fofu;fer djuk (
¼³½ mu fucZU/kuksa dks] ftuds v/khu rFkk mu “krksZa dks ftuds vUkqlkj dksbZ
ykblsUl] ijfeV ;k ikl fn;k tk ldrk gS] ftuesa fuEufyf[kr fo’k;ksa ds fy;s O;oLFkk
lfEefyr gS] fofgr djuk &&
¼1½ fdlh 1[eknd oLrq] ds lkFk fdlh ,slh oLrq dks] tks nqxZU/k;qDr vkSj
vkifRrtud le>h tk;] lfEefyr djus dk fu’ks/k djuk (
¼2½ fdlh ykblsUl izkIr fuekZrk ;k ykblsUl izkIr foØsrk }kjk fdlh “kjkc
dh mPp lkUnzrk dks de djds mls fuEu lkUnzrk dk cukus dh fofu;fer djuk ;k
mldk fu’ks/k djuk (
¼3½ ml lkUnzrk] ewY; ;k ifjek.k dks ftlls vf/kd ;k de fdlh 1[eknd
oLrq] dk foØ; ;k lEHkj.k u fd;k tk;xk rFkk ml ifjek.k dks ftlls vf/kd fod`r
fLizV dCts esa u j[kh tk ldsxh] fuf”pr djuk rFkk fdlh 1[eknd oLrq] ds xq.k dk]
ekun.M fofgr djuk (
¼4½ udn foØ; ds flok; vU;Fkk foØ; dk fu’ks/k djuk (
——————————————————————————————————————————
1- ,MsIVs”ku vkQ vkMZj] 1937 }kjk ¼,Dlkbt,cwy vkfVZdy½ ds fy, izfrLFkkfir A
2. mΠizΠvf/kfu;e la[;k 16] 1997 bZΠdh /kkjk 7 }kjk izfrLFkkfirA
3- m0iz0 vf/kfu;e la[;k 5] 1976 dh /kkjk 2(iv) }kjk izfrLFkkfirA
4. mΠizΠvf/kfu;e la[;k 13] 1979 bZΠdh /kkjk 5 }kjk c<+k;k x;k A
5. mΠizΠvf/kfu;e la[;k 13] 1979 bZΠdh /kkjk 5 (ii) }kjk izfrLFkkfir A

47
[The United Provinces Excise Act, 1910]

(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 the premises in which any

1[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 regulation of the transfer of licenses ;

(f) (i) declaring the process by which spirit manufactured in

2[ * * * ] India shall be denatured ;

(ii) for causing such spirit to be denatured through the agency or

under the supervision of its own officers ;

(iii) for ascertaining whether such spirit has been denatured ;

(g) providing for the destruction or other disposal of any

1[intoxicant] deemed to be unfit for use ;

(h) regulating the disposal of confiscated articles.

CHAPTER — VIII

SPECIAL PROVISIONS RELATING TO THE MANUFACTURE,

SUPPLY AND SALE OF Tari

Manufacture 42. In local areas where the 3[State Government] so notifies —

of tari
(a) no tari-producing tree shall be tapped ;

(b) no tari shall be drawn from any tree ;

except under the authority and subject to the terms and conditions of a
license granted in that behalf by the Collector or under the provisions of
section 45 ;

Provided that in any such local area the 3[State Government]

may by notification 4declare that these provisions hall not apply to trees
tapped or tari drawn under such special conditions as the excise
Commissioner may prescribe.
Sale of tari 43. In any such area as aforesaid 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.

——————————————————————————————————————————
1. Subs. for (excisable article) by the A. O. 1937.
2. The word (British) omit. by the A. O. 1950.
3. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
4. The povisions of this section were applied to the whole province in notification no. 588/XIII—85, dated
July 13, 1910, Part I, page 743.

48
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼5½ mu fnuksa ;k ?kaVks dks fuf”pr djuk ftuesa dksbZ ykblsUl izkIr Hkw&x`gkfn
[kqys j[ks tk;s ;k [kqys u j[ks tk;s vkSj ,sls Hkw&x`gkfn dks fo”ks’k voljkas ij cUn
j[kuk (
¼6½ mu Hkw&x`gkfn ds Lo:i dk fof”k’V fooj.k ftuesa fdlh 1[eknd oLrq] dk
foØ; fd;k tk; rFkk ,sls Hkw&x`gkfn esa iznf”kZr fd;s tkus okys uksfVl A
¼7½ ykblsUl /kkjdksa }kjk j[ks tkus okys ys[ks dk izi= rFkk muds }kjk izLrqr
dh tkus okyh foojf.k;ka ( vkSj
¼8½ ykblsUlksa ds vUrj.k dk fofu;eu (
¼p½ ¼1½ ml izfØ;k dks ?kksf’kr djuk ftlds vuqlkj 2[ * * * ] Hkkjr esa fufeZr
fLizV fod`r dh tk;xh (
¼2½ vius vf/kdkfj;ksa ds vfHkdj.k }kjk ;k muds i;Zo{s k.k esa ,slh fLizV dks
fod`r djkuk (
¼3½ ;g lqfuf”pr djuk fd ,slh fLizV fod`r dh xbZ gS ;k ugha (
¼N½ fdlh ,slh 1[eknd oLrq] dks] tks iz;ksx ds fy;s v;ksX; le>h tk;] u’V
djus dh ;k vU; izdkj ls mlds fuLrkj.k dh O;oLFkk djuk (
¼t½ tCr fd;s x;s inkFkkZs ds fuLrkj.k dks fofu;fer djuk A
v/;k;&8
rkM+h ds fuekZ.k lEHkj.k vkSj foØ; ds lEcU/k esa fo”ks’k micU/k
42–flok; bl ykblsUl ds izkf/kdkjh rFkk mlds fucU/kuksa vkSj “krksZ ds v/khu rkM+h dk fuekZ.k
jgrs gq, tks dysDVj }kjk rnFkZ ;k /kkjk 45 ds micU/kksa ds v/khu fn;k tk;] mu
LFkkuh; {ks=ksa esa tgka 3[jkT; ljdkj] bl izdkj vf/klwfpr djs &&
¼d½ rkM+h iSnk djus okyk dksbZ o`{k fNfnzr u fd;k tk;xk A
¼[k½ fdlh o`{k ls rkM+h u fudkyh tk;xh A
izfrcU/k ;g gS fd fdlh ,sls LFkkuh; {ks= esa 3[jkT; ljdkj] vf/klwpuk }kjk
;g 4 ?kksf’kr dj ldrh gS fd ;s micU/k mu o`{kksa ij ykxw u gksaxs tks ,slh fo”ks’k
n”kkvksa esa] tks vkcdkjh vk;qDr }kjk fofgr dh tk;sa] fNfnzr fd;s x;s gksa ;k ftuls
rkM+h fudkyh xbZ gks A
43–;FkkiqoksZDr fdlh ,sls {ks= esa dksbZ ,slk O;fDr ftls fdlh o`{k ls fudkyh rkM+h dk foØ;
xbZ rkM+h dk vf/kdkj izkIr gks ml rkM+h dk fcUkk ykblsUl ds foØ; ,slsa O;fDr dks
dj ldrk gS ftls bl vf/kfu;e ds v/khu rkM+h dk [Link] djus ;k foØ; djus dk
ykblsUl izkIr gks A
——————————————————————————————————————————
1- ,MsIVs”ku vkQ vkMZj] 1937 }kjk ¼,Dlkbt,cqy vkfVZdy½ ds fy, izfrLFkkfir A
2- ,MsIVs”ku vkQ vkMZj] 1950 }kjk “kCn ¼c`fV”k½ fudkyk x;k A
3- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZxesUV½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A
4- vf/klwpuk la[;k 588@13&&85] fnukad 13 tqykbZ] 1910 ds v/khu bl /kkjk ds izkfo/kku [Link] izn”s k esa izo`Rr fd;s x;s Fks A
xtV 1910 Hkkx ,d i`’B 743 nsf[k;s A

49
[The United Provinces Excise Act, 1910]

Power of 44. Where a license for the exclusive privilege of manufacture,

State
Government supply or sale of tari in any local area has been granted under the
to exempt provisions of section 24 the 1[State Government] may by notification
from
provisions of direct that the provisions of section 42 shall not apply to such area.
sections 42,
area in which
exclusive
privilege for
manufacture
etc. for tari
has been
granted
Grant of 45. Where a license for the exclusive privilege of manufacturing
license by
grantee of tari has been granted under section 24, the 1[State Government] may
exclusive declare that the written permission of the grantee to draw tari shall
privilege of
manufac- have the same force and effect as a license from the Collector for that
turing tari. purpose under section 42.
Duty on tari 46. A duty at such rate or rates as the 1[State Government]
shall direct, may be imposed either generally or for any specified local
area, on any tari manufactured under any license granted under
section 42. 2[Such duty shall be levied by a tax on each tree tapped or
form which tari is drawn, and its rate shall be fixed having due regard
to the principles specified in sub-section (2) of section 28 and shall not
exceed sixty rupees for a year or part thereof per tree. ]
Power to 47. In particular and without prejudice to the generality of the
make rules
foregoing provisions the 1[State Government] may make rules
regulating the tapping of tari producing trees and drawing of tari from
such trees, the marking of such trees and the maintenance of such
marks in any area to which the provisions of section 42 have been
applied.
CHAPTER — IX
POWER AND DUTIES OF OFFICERS, ETC.
Power to 48. The Excise Commissioner, or a Collector, or any 3[Officer of
enter and
inspect
the Excise Department] not below such rank as the 1[State
places of Government] may prescribe, or any police officer duly empowered in
manufacture that behalf, may enter and inspect, at any time by day or by night, any
and sale.
place in which any licensed manufacturer carries on the manufacture
of or stores any 4[intoxicant] and may 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 licensed person, and may examine,

test, measure or weight any materials. Stills, utensils, implements, or

4[intoxicant] found in such place ; and may seize any measures,

weights or testing instruments which he has reason to believe to be

false.
——————————————————————————————————————————
1. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
2. Subs. and be deemed always to have been substituted by s. 3 of U. P. Act 7 of 1970.
3. Subs. for (other excise officer) by s. 2 of U. P. Act I of 1915.
4. Subs. for (excisable article) by the A. O. 1937.

50
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

44–;fn /kkjk 24 ds micU/kksa ds v/khu fdlh LFkkuh; {ks= esa rkM+h fufeZr /kkjk 42 ds
djus] lEHkfjr djus ;k mldk foØ; djus ds fy;s ,dkfUrd fo”ks’kkf/kdkj dk micU/kks a ls ml
{ks= dks ftlesa
ykblsUl fn;k x;k gks rks 1 [jkT; ljdkj] vf/klwpuk }kjk ;g funs”k ns ldrh gS fd rkM+h ds fuekZ.k]
/kkjk 42 ds micU/k ,sls {ks= ij ykxw u gksaxs A vkfn ds fy;s
,dkfUrd
fo”ks’kkf/kdkj fn;k
x;k gks] foeqDr
djus dh jkT;
ljdkj dh 'kfDr
45–;fn /kkjk 24 ds v/khu rkM+h ds fuekZ.k ds fy;s ,dkfUrd fo”ks’kkf/kdkj dk rkM+h ds fuekZ.k ds
fy;s ,dkfUrd
ykblsUl fn;k x;k gks] rks 1[jkT; ljdkj] ;g ?kksf’kr dj ldrh gS fd rkM+h fudkyus fo”ks’kkf/kdkj
ds fy;s ykblsUl x`ghrk dh fyf[kr vuqKk dk ogh cy vkSj izHkko gksxk tks /kkjk 42 ds x`ghrk }kjk
v/khu dysDVj }kjk bl iz;kstu ds fy;s fn;s x;s ykblsUl dk gks A ykblsUl fn;k
tkuk
46–/kkjk 42 ds v/khu fn;s x;s fdlh ykblsUl ds v/khu fufeZr fdlh rkM+h rkM+h ij
mRikn&”kqYd
ij dksbZ mRikn&”kqYd ,slh nj ;k njksa ij tSlk fd 1[jkT; ljdkj] funs”k nsxh] ;k rks
lkekU;rk ;k fdlh fufnZ’V LFkkuh; {ks= ds fy;s yxk;k tk ldrk gS A 2 [,slk “kqYd
izR;sd fNfnzr o`{k ij ;k ml o`{k ij ftlls rkM+h fudkyh tk;] dj }kjk yxk;k
tk;xk vkSj bldh nj /kkjk 28 dh mi&/kkjk ¼2½ esa fufnZ’V fl)karksa dks /;ku esa j[krs
gq, fuf”pr dh tk;sxh vkSj izfr o`{k ,d o’kZ ;k mlds Hkkx ds fy;s lkB :i;s ls
vf/kd u gksxkA]
47–fo”ks’kr% rFkk iwoZorhZ micU/kksa dh O;kidrk ij izfrdwy izHkko Mkys fcuk] fu;e cukus dh
'kfDr
1
[jkT; ljdkj] fdlh ,sls {ks= esa ftlesa /kkjk 42 ds micU/k ykxw fd;s x;sa gks] rkMh
iSnk djus okys o`{kksa ds fNnz.k vkSj ,sls o`{kks ls rkM+h fudkyus] ,sls o`{kksa dks fpfUgr
djus vkSj ,sls fpUgksa ds vuqj{k.k dks fofu;fer djus ds fy;s fu;e cuk ldrh gS A
v/;k;&9
vf/kdkfj;ksa vkfn dh “kfDr;ka rFkk drZO;
48–vkcdkjh vk;qDr ;k dysDVj] ;k 3[vkcdkjh foHkkx dk dksbZ vf/kdkjh] tks fuekZ.k ds rFkk
foØ; ds LFkkuksa esa
ml iafDr ls fuEu iafDr dk u gks ftlsa 1[jkT; ljdkj] fofgr djsa] ;k ;Fkkfof/k rnFkZ ços”k djus rFkk
vf/kd`r dksbZ iqfyl vf/kdkjh fdlh ,sls LFkku esa ftlesa dksbZ ykblsUl izkIr [Link] mudk fujh{k.k
djus dh 'kfDr
fdlh 4 [eknd oLrq] dk fuekZ.k djrk gks ;k mldk [Link].k djrk gks] fdlh Hkh
le; fnu vFkok jkf= esa izos”k dj ldrk gS vkSj mldk fujh{k.k dj ldrk gS vkSj
fdlh ,sls LFkku esa ftlesa fdlh ykblsUl izkIr O;fDr }kjk dksbZ 4[eknd oLrq] foØ;
ds fy;s j[kh tkrh gks] ,sls ?kaVks ds Hkhrj tc foØ; djus dh vuqKk gks RkFkk fdlh
vU; le; esa] tc og [kqyk gks] fdlh Hkh le; izos”k dj ldrk gS vkSj mldk fujh{k.k
dj ldrk gS vkSj ,sls LFkku esa ik;sa x;s fdUgha lkekuksa] HkHkdksa] crZuksa] vkStkjksa]
[Link] ;k 4[eknd oLrq] dh tkap dj ldrk gS] ijh{k.k dj ldrk gS] eki ys
ldrk gS ;k rkSy ldrk gS vkSj fdUgha ,sls ekiksa] ckaVksa ;k ijh{k.k&;a=ksa dk] ftuds
lEcU/k esa mls ;g fo”okl djus dk dkj.k gks fd os [kksVs ¼vlR;½ gSa] vfHkxzg.k dj
ldrk gSA

——————————————————————————————————————————
1- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZxesUV½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A
2- mΠizΠvf/kfu;e la[;k 7] 1970 bZΠdh /kkjk 3 }kjk izfrLFkkfir lnSo ls izfrLFkkfir le>k tk; A
3- laŒ izkŒ vf/kfu;e laŒ 1] 1915 dh /kkjk 2 }kjk ¼vnj ,Dlkbt vkQhlj½ ds fy, izfrLFkkfir A
4- ,MsIVs”ku vkQ vkMZj] 1937 }kjk ¼,Dlkbt,cwy vkfVZdy½ ds fy, izfrLFkkfir A

51
[The United Provinces Excise Act, 1910]

Power of 49. (1) A police officer not below the rank of 1[Sub-Inspector] and
certain
officers to an officer of the Excise Department not below such rank as the 2 [State
investigate Government] 3[may prescribe may investigate] into any offence punishable
into offences
punishable under this Act committed within the limits of the area in which such officer
under this exercises jurisdiction.
Act
(2) 4[Any such officer may] exercise the same powers in respect
to such investigation as an officer in charge of a police station may
exercise in a cognizable cases under the provisions of 5[Chapter XII of
the Code of Criminal Procedure, 1973] and if specially empowered in
that behalf by the 2[State Government], such officer may, without
reference to a Magistrate, and for reasons to be recorded by him in
writing stop further proceedings against any person concerned or
supposed to be concerned in any offence punishable under this Act into
which he has investigated.
Power of 50. Any officer of the excise, police, salt, opium or land revenue
arrest,
seizure and department not below such rank and subject to such restrictions as the
detention 2[State Government] may prescribe, and any other person duly

empowered in this behalf, may arrest without warrant, any person,

found 6 [committing or abetting an offence] punishable under 7 [section
60, section 60-A] section 62, section 63 or section 65 ; and may seize
and detain any 7a[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, vehicle, animal,
package, receptacle or covering in or upon which he may have
reasonable cause to suspect any such article to be.
Power of 51. The Collector may issue a warrant for the arrest of any
Collector to
issue warrant person whom he has reason to believe to have 8[committed or abetted
of arrest any offence] punishable under 7[section 60, section 60-A] section 62,
section 63 or section 65.
Power of 52. If a Collector or a Magistrate, upon information obtained
Collector or
magistrate to has reason to believe that an offence punishable under 9 [section 60,
issue search section 60-A], section 62, section 63 or section 65 has been or is likely
warrant
to be committed, he may issue a warrant for the search for any
7a[intoxicant] materials, still, utensil, implement or apparatus in respect

of which the alleged offence has been or is likely to be committed.

——————————————————————————————————————————
1. Subs. by sec. 8 of U. P. Act No. 9 of 1978.
2. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
3. Subs. by sec. 3 (1) of U. P. Act No. I of 1915.
4. Subs. by sec. 3 (2) ibid.
5. Subs. by sec. 8 of U. P. Act No. 9 of 1978.
6. Subs. by sec. 5(a) of U. P. Act No. 4 of 2018.
7. Subs. by sec. 5(b) of ibid.
7a. Subs. for (excisable article) by the A.O. 1937.
8. Subs. by sec. 6 of U. P. Act No. 4 of 2018.
9. Subs. by sec. 7 of U. P. Act No. 4 of 2018.

52
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

49–¼1½ [dksbZ iqfyl vf/kdkjh tks iafDr esa 1 [mi fujh{kd] ls fuEu iafDr dk bl vf/kfu;e ds
u gks rFkk vkcdkjh foHkkx dk dksbZ vf/kdkjh tks ml iafDr ls fuEu iafDr dk u gks v/khu [Link];
vijk/kksa dk
ftls 2 [jkT; ljdkj] fofgr djsa] bl vf/kfue; ds v/khu [Link]; fdlh ,sls vijk/k vUos"k.k djus dh
3[dk vUos’k.k dj ldrk gS] tks ml {ks= dh ifjlhekvksa ds Hkhrj fd;k x;k gks ftlesa dfri;
vf/kdkfj;ksa dh
,slk vf/kdkjh {ks=kf/kdkj dk iz;ksx djrk gks A 'kfDr;ka
¼2½ 4 [dksbZ ,slk vf/kdkjh] ,sls vUos’k.k ds lEcU/k esa mUgh “kfDr;ksa dk iz;ksx
5
dj ldrk gS ftudk Fkkus dk izHkkjh vf/kdkjh [naM izfØ;k lafgrk] 1973 ds
v/;k; 12] ds micU/kksa ds v/khu fdlh laKs; ekeys esa iz;ksx dj ldrk gS vkSj ;fn
2
,lk vf/kdkjh [jkT; ljdkj] }kjk rnFkZ fo”ks’k :i ls vf/kd`r fd;k x;k gks rks og
fcuk fdlh eftLVªsV dks vfHkns”k fd;s vkSj mu [Link] ls ftUgsa og fyf[kr :i esa
vfHkfyf[kr djs] fdlh ,sls O;fDr ds fo:) vxzsrj dk;Zokgh jksd ldrk gS tks bl
vf/kfu;e ds v/khu [Link]; fdlh ,sls vijk/k ls] ftlds lEcU/k esa mlus vUos’k.k
fd;k gks] lEcfU/kr gks ;k ftls lEcfU/kr gksus dh laHkkouk gksus dh dYiuk dh tkrh gksA
50–vkcdkjh] iqfyl] ued] vQhe ;k Hkw&jktLo foHkkx dk dksbZ Hkh vf/kdkjh] fxj¶rkjh djus]
tks ml iafDr ls fuEu iafDr dk u gks ftls vkSj ,sls fucZU/kuksa ds v/khu jgrs gq, ftUgs vfHkxzg.k djus
vkSj fu:) djus
2
[jkT; ljdkj] fofgr djs vkSj ;Fkkfof/k rnFkZ vf/kd`r dksbZ vU; O;fDr fcuk okjUV dh 'kfDr
6
ds fdlh ,sls O;fDr dks fxj¶rkj dj ldrk gS tks [/kkjk 60] /kkjk 60d]] /kkjk 62]
/kkjk 63 ;k /kkjk 65 ds v/khu [Link]; 7 [vijk/k djrk gqvk ;k mlds fy;s nq’izsfjr
djrk gqvk] ik;k tk;s vkSj fdlh ,slh dks 7a[eknd oLrq] ;k fdlh vU; lkeku dks
vfHkx`ghr vkSj fu:) dj ldrk gS ftlds lEcU/k esa mls ;g fo”okl djus dk dkj.k
gks fd og bl vf/kfu;e ds ;k vkcdkjh jktLo ls lEcfU/kr rRle; izo`Rr fdlh vU;
fof/k ds v/khu tCr fd;s tkus ;ksX; gS ( vkSj fdlh ,sls O;fDr dks vkSj fdlh ,sls
ty;ku] xkM+h] i”kq] lao’s Bu] ik= ;k vkoj.k dks fu:) dj ldrk gS vkSj mldh
ryk”kh ys ldrk gS ftl ij ;k ftlesa mls ,sls lkeku ds gksus dk lansg djus dk
mfpr dkj.k gks A
51–dysDVj fdlh ,sls O;fDr dks fxj¶rkj djus ds fy;s okjUV tkjh dj fxj¶rkjh dk
8 okjUV tkjh djus
ldrk gS ftlds lEcU/k esa mls ;g fo'okl djus dk dkj.k gks fd mlus [/kkjk 60] dh dysDVj dh
8
/kkjk 60d]] /kkjk 62] /kkjk 63 ;k /kkjk 65 ds v/khu [dksbZ vijk/k fd;k gS vFkok mlds 'kfDr
fy;s nq’izsfjr fd;k gS]A
52–;fn izkIr lwpuk ds vk/kkj ij dysDVj ;k eftLVªsV dks ;g fo'okl djus ryk”kh dk okjUV
dk dkj.k gks fd 9 [/kkjk 60] /kkjk 60d] ] /kkjk 62] ;k /kkjk 63 ;k /kkjk 65 ds v/khu tkjh djus dh
dysDVj ;k
dksbZ [Link]; vijk/k fd;k x;k gS ;k fd;s tkus dh laHkkouk gS] rks og fdlh ,slh eftLVªVs dh 'kfDr
7a[eknd oLrq]] lkeku] HkHkdk] crZu] vkStkj ;k [Link] dh ryk'kh ds fy;s okjUV

tkjh dj ldrk gS] ftlds lEcU/k esa vfHkdfFkr mijk/k fd;k x;k gks ;k fd;s tkus dh
lEHkkouk gks A

——————————————————————————————————————————
1- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 8 }kjk izfrLFkkfir A
2- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZeUs V½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A
3- laŒ izkŒ vf/kfu;e laŒ 1] 1915 dh /kkjk 3 ¼1½ }kjk izfrLFkkfir A
4- mi;ZqDr vf/kfu;e dh /kkjk 3 ¼2½ }kjk izfrLFkkfir A
5- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 8 }kjk izfrLFkkfir A
6- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 5¼[k½ }kjk izfrLFkkfir A
7- m0iz0 vf/kfu;e la[;k 4] 2018 dh /kkjk 5d }kjk izfrLFkkfirA
7a- ,MsIVs”ku vkWQ vkMZj] 1937 }kjk ¼,Dlkbt,cqy vkfVZdy½ ds fy, izfrLFkkfirA
8- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 6 }kjk izfrLFkkfir A
9- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 7 }kjk izfrLFkkfir A

53
[The United Provinces Excise Act, 1910]

Power of 53. (1) Whenever a Collector or an officer of the Excise

Collector or
officer of the Department not below such rank as the 1 [State Government] may
Excise prescribe or a police officer not below the rank of 2[Sub-Inspector] has
department
to search reason to believe that an offence punishable under 3 [section 60,
without
section 60-A] section 61, section 62, section 63 or section 65 has been,
warrant
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, in day or night, enter and search such place ;

Provided that 4[any officer] other than a Collector taking action

under this sub-section shall before entering such place record the
grounds of his belief as aforesaid.
Further (2) 5 [The Collector or other officer] as aforesaid may seize
powers of
seizures, anything found in such place which he has reason to believe to be
detention, liable to confiscation under this Act, and may detain and search and, if
search and
arrest he thinks proper, arrest any person found in such place whom he has
reason to believe to be guilty of such offence as aforesaid.

procedure 54. The provision of the 5a[Code of Criminal Procedure, 1973],

relating to
arrest, relating to arrests, search warrants, production of persons arrested
searches, etc. and investigation into offences shall be held to be applicable, so far as
may be, to all action take in these respects under this Act ;
6[Provided
that an offence punishable under section 60, section
60A, section 61 section 62, section 63, section 64-A, section 65,
section 68 or an offence punishable for abetment of any offence under
the said sections may be investigated into without the order of a
Magistrate, and that any warrant issued by the Collector under section
51 or section 52 may be executed by any officer authorized by the
Collector for the said purpose.]
Offence to be 7 [55.
All offences punishable under sub-section (2) of section
bailable
60, section 60A, section 62, section 63, section 64-A, and any offence
punishable for abetment of any offence under the said sections shall
be non-bailable within the meaning of the Code of Criminal Procedure,
1973]

——————————————————————————————————————————
1. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
2. Subs. by sec. 9 of U. P. Act 9 of 1978.
3. Subs. by sec. 8 of U. P. Act 4 of 2018.
4. Subs. for (an excise officer) by s. 4 ibid.
5. Subs. for (Every Collector or other Excise Officer) by ibid.
5a. Subs. by sec. 10 of U.P. Act No. 9 of 1978.
6. Subs. by sec. 9 of U. P. Act 4 of 2018.
7. Subs. by sec. 10 of U. P. Act 4 of 2018.

54
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

53–¼1½ [tc dHkh dysDVj dks ;k vkcdkjh foHkkx ds ,sls vf/kdkjh dks tks fcuk okjUV ds
ryk”kh ysus dh
ml iafDr ls fuEu iafDr dk u gks ftls 1 [jkT; ljdkj] fofgr djs ;k ,sls iqfyl dysDVj ;k
vf/kdkjh dks tks iafDr esa 2[mi fujh{kd] ls fuEu iafDr dk u gks] ;g fo”okl djus dk vkcdkjh foHkkx ds
dkj.k gks fd 3[/kkjk 60] /kkjk 61] /kkjk 62] /kkjk 63 ;k /kkjk 65 ds v/khu [Link]; dksbZ vf/kdkjh dh 'kfDr
vijk/k] fdlh LFkku esa fd;k x;k gS] fd;k tk jgk gS ;k fd, tkus dh lEHkkouk gS
vkSj vijk/kh dks Hkkx tkus ;k vijk/k dk lk{; fNikus dk volj fn, fcuk ryk”kh dk
okjUV izkIr ugha fd;k tk ldrk gS] rks og fdlh Hkh le;] fnu vFkok jkf= esa] ,sls
LFkku esa izos”k dj ldrk gS vkSj mldh ryk”kh ys ldrk gS (
izfrcU/k ;g gS fd dysDVj ls fHkUu 4 [dksbZ vf/kdkjh] tks bl mi/kkjk ds
v/khu dk;Zokgh djs] ,sls LFkku esa izos”k djus ls iwoZ ;FkkiwoksZDr viusa fo”okl ds [Link]
dks vfHkfyf[kr djsxk A
¼2½ ;FkkiwokZsDr 5[dysDVj ;k vU; vf/kdkjh] ,sls LFkku esa ikbZ xbZ fdlh ,slh vfHkxzg.k djus]
fu:) djus]
oLrq dks vfHkx`ghr dj ldrk gS ftlds lEcU/k esa mls ;g fo”okl djus dk dkj.k gks ryk”kh ysus vksj
fd og bl vf/kfu;e ds v/khu tCr fd, tkus ;ksX; gS rFkk ,sls LFkku esa ik, x, fxj¶rkj djus dh
fdlh ,sls O;fDr dks fu:) dj ldrk gS rFkk mldh ryk”kh ys ldrk gS vkSj ;fn vxzrs j 'kfDr;ka

og mfpr le>s rks] mls fxj¶rkj dj ldrk gS ftlds lEcU/k esa mls ;g fo”okl
djus dk dkj.k gks fd og ;FkkiwokZsDr vijk/k dk nks’kh gS A
54–fxj¶rkfj;ksa] rykf”k;ksa] ryk”kh ds okjUVksa] fxj¶rkj fd, x, O;fDr;ksa dks fxj¶rkjh]
rykf”k;ka]s vkfn ds
izLrqr djus rFkk vijk/kksa dk vUos’k.k djus ds lEcU/k eas 5a[n.M izfØ;k lafgrk] 1973] lEcU/k esa çfØ;k
ds micU/k bl vf/kfu;e ds v/khu muds lEcU/k esa dh xbZ leLr dk;Zokfg;ksa ij
;Fkk”kD; ykxw gksaxs (
izfrcU/k ;g gS fd /kkjk 60] /kkjk 60d] /kkjk 61] /kkjk 62] /kkjk 63] /kkjk
6[

64d] /kkjk 65] /kkjk 68 ds v/khu [Link]; fdlh vijk/k vFkok mDr /kkjkvksa ds v/khu
fdlh vijk/k ds nq’izsj.k ds fy;s [Link]; fdlh vijk/k dk vUos’k.k] fcuk fdlh
eftLVªsV ds vkns”k ls fd;k tk ldrk gS vkSj ;g fd /kkjk 51 vFkok /kkjk 52 ds
v/khu dysDVj }kjk tkjh fd;s x;s fdlh okj.V dk fu’iknu] fdlh ,sls vf/kdkjh }kjk
fd;k tk ldrk gS ftls dysDVj }kjk mDr iz;kstu ds fy;s izkf/kd`r fd;k tk;A]
[55–/kkjk 60 dh mi/kkjk ¼2½] /kkjk 60d] /kkjk 62] /kkjk 63] /kkjk 64d vkSj
7

mDr /kkjkvksa ds v/khu fdlh vijk/k ds nq’izjs .k ds fy;s [Link]; dksbZ vijk/k] n.M
izfØ;k lafgrk] 1973 ds vFkkZUrxZr vtekurh; gksxkA]

——————————————————————————————————————————
1- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZeUs V½ ds fy, izfrLFkkfir tks ,MsaIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk A
2- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 9 }kjk izfrLFkkfir A
3- m0iz0 vf/kfu;e la0 4] 2018 dh /kkjk 8 }kjk izfrLFkkfirA
4- mi;ZqDr }kjk ¼,su ,Dlkbt vkfQlj½ ds fy;s izfrLFkkfir A
5- mi;ZqDr }kjk ¼,ojh dysDVj vkj vnj ,Dlkbt vkfQlj½ ds fy;s izfrLFkkfir A
5a. m0iz0 vf/kfu;e la0 9] 1978 dh /kkjk 10 }kjk izfrLFkkfirA
6- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 9 }kjk izfrLFkkfir A
7- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 10 }kjk izfrLFkkfir A

55
[The United Provinces Excise Act, 1910]

Duty of 56. Every officer of the police, salt, opium and land revenue
officers of
certain departments shall be bound to give immediate information to an
departments 1 [officer of the Excise Department] of all breaches of any of the
to report
offences and provisions of this Act which may come to his knowledge, and to aid,
to assist any 1[officer of the Excise Department] in carrying out the provisions of
officers of
the excise
this Act upon request made by such officer.
Department
Duty of 2[
57. Every person who owns or occupies any land or building
owner,
occupier, and the agent of such owner or occupier, on or in which there has
Lekhpal or been any unlawful manufacture of any intoxicant, or any unlawful
village
policeman to cultivation or collection of any plants from which an intoxicating drug
report can be produced, and every owner of a vessel or vehicle in which any
certain
matters
intoxicant is manufactured contrary to the provisions of this Act, and
every Lekhpal or village policeman in whose jurisdiction such land or
building is situate or vessel or vehicle is found, shall, in the absence of
reasonable excuse, be bound to give notice of the same to a Magistrate
or to an officer of the excise, police or land revenue department
immediately the same comes to his knowledge. ]
Duty of 58. Every officer in charge of a police station shall take charge
officer in
charge of of and keep in safe custody, pending the orders of a Magistrate or of
police station the Collector, all articles seized under this Act which may be delivered
to take
charge of to him ; and shall allow any 3[officer of the Excise Department] who
articles may accompany such articles to the police station or may be deputed
seized
for the purpose by his superior officer, to affix his seal to such articles
and to take samples of and from them. All samples so taken shall also
be scaled with the seal of the officer in charge of the police station.
Power to 59. The District Magistrate by notice in writing to the licensee
close shops
for the sake may require that any shop in which any 4[intoxicant] is sold shall be
of public closed at such times or for such period as he may think necessary for
peace
the preservation of the public peace.
If a riot or unlawful assembly is apprehended or occurs in the
vicinity of any such shop, a magistrate of any class or any police officer
above the rank of constable who is present, 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 licensee shall, in the absence of such magistrate or police officer,
close his shop without any order.

——————————————————————————————————————————
1. Subs. for (excise officer) by s. 2 of U. P. Act I of 1915.
2. Subs. by sec. 3 of U. P. Act no. 23 of 1970.
3. Subs. for (excise officer) by s. 2 of U. P. Act I of 1915.
4. Subs. for (excisable article) by the A. O. 1937.

56
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

56–iqfyl] ued] vQhe rFkk Hkw&jktLo foHkkx dk izR;sd vf/kdkjh vkcdkjh foHkkx ds
vf/kdkjh;ksa dks
1[vkcdkjh foHkkx ds vf/kdkjh] dks bl vf/kfu;e ds micU/kksa esa ls fdlh micU/k ds vijk/kksa dh lwpuk
,sls leLr mYya?kuksa dh tks mldh tkudkjh esa vk;sa] rqjUr lwpuk nsus ds fy, vkSj nsus rFkk mudh
lgk;rk djus dk
,sls vf/kdkjh }kjk fuosnu fd, tkus ij bl vf/kfu;e ds micU/kksa dks dk;kZfUor djus dfri; foHkkxksa ds
esa 1[vkcdkjh foHkkx ds fdlh vf/kdkjh] dh lgk;rk djus ds fy, ck/; gksxk A vf/kdkfj;ksa dk
drZO;
2[57– izR;sd O;fDr ftlds LokfeRo vFkok v/;klu esa dksbZ ,slh Hkwfe ;k Hkou Lokeh] v/;klh]
ys[kiky ;k xzkE;
gks ftl ij ;k ftlesa fdlh eknd oLrq dk dksbZ voS/k fuekZ.k gqvk gks] ;k fdUgha ,sls iqfyl deZpkfj;ksa
ikS/kksa dh dksbZ voS/k [ksrh ;k laxzg.k gqvk gks ftuls eknd Hks’kt rS;kj fd;k tk ldrk dk dqN ckrksa dh
lwpuk nsus dk
gks vkSj ,sls Lokeh ;k v/;klh dk vfHkdrkZ] vkSj fdlh ,sls ty;ku ;k xkM+h dk] drZO;
ftlesa bl vf/kfu;e ds micU/kksa ds izfrdwy fdlh eknd oLrq dk fuekZ.k fd;k tk;]
izR;sd Lokeh] vkSj izR;sd ys[kiky vFkok xzkE; iqfyl deZpkjh ftlds vf/kdkj {ks= esa
,slh Hkwfe ;k Hkou fLFkr gks vFkok ty;ku ;k xkM+h ik;h tk;] rRlEcU/kh lwpuk
tkudkjh esa vkus ij] flok; ml n”kk esa tcfd mlds }kjk ,slk u djus ds fy,
mfpr dkj.k gks] rqjUr gh fdlh eftLVªsV ;k vkcdkjh] iqfyl vFkok jktLo foHkkx ds
fdlh vf/kdkjh dks nsus ds fy, ck/; gksxkA]
58–Fkkus dk izR;sd izHkkjh vf/kdkjh bl vf/kfu;e ds v/khu vfHkx`ghr leLr Fkkus ds çHkkjh
vf/kdkjh dk
lkekuksa dks tks mls fn, tk;sa] fdlh eftLVªsV ;k dysDVj dk vkns”k gksus rd vius vfHkx`ghr lkekuksa
izHkkj esa ys ysxk vkSj mUgsa lqjf{kr vfHkj{kk esa j[ksxk vkSj 3 [vkcdkjh foHkkx ds fdlh dks çHkkj esa ysus
dk drZO;
,sls vf/kdkjh] dks tks ,sls lkekukssa ds lkFk Fkkus rd tk; ;k tks bl iz;kstu ds fy,
vius ofj’B vf/kdkjh }kjk izfrfu;qDr fd;k tk;] ,sls lkekuksa ij viuh eqgj yxkus
vkSj mudsa rFkk muls uewus ysus dh vuqKk nsxk A bl izdkj fy, x, leLr uewuksa ij
Fkkus ds izHkkjh vf/kdkjh dh Hkh eqgj yxkbZ tk;xh A
59–ftyk eftLVªsV ykblsUl/kkjh dks fyf[kr uksfVl nsdj ;g vis{kk dj yksd 'kkafr ds
fufeRr nqdkuas cUn
ldrk gS fd dksbZ Hkh nqdku ftlesa fdlh 4[eknd oLrq] dk foØ; fd;k tkrk gks ,sls djus dh 'kfDr
le;ksa ij ;k ,slh vof/k ds fy, cUn j[kh tk; ftls og yksd “kkafr cuk, j[kus ds
fy, vko”;d le>s A
;fn fdlh ,slh nqdku ds lkehI; esa dksbZ naxk gksus dh ;k O;fDr;ksa dk voS/k
teko gksus dh vk”kadk gks ;k og gks tk; rks fdlh Hkh [Link] dk eftLVªV
s ;k dkaLVsfcy
ls mPp iafDr dk dksbZ iqfyl vf/kdkjh tks mifLFkr gks] ,slh nqdku dks ml vof/k ds
fy, cUn j[kus dh vis{kk dj ldrk gS ftls og vko”;d le>s %
izfrcU/k ;g gS fd tgk¡ dksbZ ,slk naxk gks tk; ;k O;fDr;ksa dk voS/k teko
gks tk; rks ykblsUl/kkjh ,sls eftLVªsV ;k iqfyl vf/kdkjh dh vuqifLFkfr esa] fcuk
fdlh vkns”k ds viuh nqdku cUn dj nsxk A

——————————————————————————————————————————
1- laŒ izkŒ vf/kfu;e laŒ 1] 1915 dh /kkjk 3 }kjk ¼,Dlkbt vkfQlj½ ds fy;s izfrLFkkfirA
2- mΠizΠvf/kfu;e laΠ23] 1970 dh /kkjk 57 }kjk izfrLFkkfirA
3- laŒ izkŒ vf/kfu;e laŒ 1] 1915 dh /kkjk 2 }kjk ¼,Dlkbt vkfQlj½ ds fy;s izfrLFkkfirA
4- ,MsIVs”ku vkQ vkMZj] 1937 }kjk ¼,Dlkbt,cwy vkfVZdy½ ds fy, izfrLFkkfirA

57
[The United Provinces Excise Act, 1910]

CHAPTER — X
OFFENCES AND PENALTIES
Penalty for 1[ 60. (1) Whoever, in Contravention of this Act or of any rule
unlawful
import,
or order made thereunder, or of any license, permit or pass obtained
export, thereunder :—
transport
manufacture, (a) exports any intoxicant ; or
possession, (b) transports or possesses any intoxicant which is not covered
sale, etc.
under section 63 of this Act ; or
(c) collects or sells the leaves and stalks (not accompanied by
flowering or fruiting tops) of natural and spontaneous growth of wild
Indian Hemp plant (Cannabis Sativa) other than charas, ganja or any
other intoxicating drug covered under the Narcotic Drugs and
Psychotropic Substances Act, 1985 ; or
(d) constructs or works any distillery, brewery, manufactory or
vintnery ; or
(e) uses, keeps or has in his possession any material, still,
utensil, implement or apparatus, whatsoever, for the purpose of
manufacturing any intoxicant other than tari ; or
(f) removes any intoxicant from any distillery, brewery,
manufactory, vintnery or warehouse licensed, established or continued
under this Act ; or
(g) bottles any liquor for the purposes of sale ; or
(h) sells any intoxicant, save in the case provided for by section
61 ; or
(i) taps, or draws tari from any tari-producing tree in the areas
notified under section 42 ;
shall be punished with imprisonment which may extend to two
years and with fine which may extent to one thousand rupees in the
case of an offence under sub clause (i) and in any other case, with
imprisonment which may extend to three years and with fine which
shall, not be less than ten times of the amount of consideration fee or
duty which would have been leviable if such intoxicant had been dealt
with in accordance with this Act and the rules and orders made
thereunder or in accordance with any license, permit or pass obtained
thereunder, or two thousand rupees whichever is greater.
(2) Whoever in contravention of this Act or any rule or order
made thereunder or of any license, permit or pass, obtained under this
Act, manufactures any intoxicant shall be punished with
imprisonment which shall not be less than six months and which may
extend to three years and also with fine which shall not be less than
five thousand rupees and which may extend to ten thousand rupees.
(3) Whoever, in contravention of this Act, or any rule or order
made thereunder, consumes any intoxicant, shall be punished with
fine which shall not be less than one thousand rupees and which may
extend to two thousand rupees. ]

——————————————————————————————————————————
1. Subs. by sec. 11 of U. P. Act 4 of 2018.

58
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

v/;k; & 10
vijk/k vkSj “kkfLr;ka
1[ 60–¼1½ tks dksbZ O;fDr bl vf/kfu;e ;k rn/khu cuk;s x;s fdlh fu;e ;k voS/k vk;kr]
fu;kZr] ifjogu]
vkns'k vFkok rn~/khu izkIr fdlh ykblsUl] ijfeV ;k ikl dk mYy?kau djds] && fuekZ.k] dCtk]
¼d½ fdlh eknd oLrq dk fu;kZr djrk gS] vFkok foØ; vkfn ds
fy, 'kkfLr
¼[k½ bl vf/kfu;e dh /kkjk 63 ds v/khu vukPNkfnr fdlh eknd oLrq dk
ifjogu djrk gS ;k mls dCts esa j[krk gS ( vFkok
¼x½ Lokid vkS’kf/k vkSj eu% izHkkoh inkFkZ vf/kfu;e] 1985 ds v/khu vkPNkfnr
pjl] xkatk ;k fdlh vU; eknd vkS’kf/k ls fHkUu izkd`frd ,oa Lor% mit okys taxyh
Hkkjrh; Hkkax ¼dsusfcl lsVkbok½ ds ikS/ks dh ifRr;ka vkSj NksVs [Link] ¼ftuesa Qwyks ;k
Qyks ds vxzHkkx lfEefyr ugha gS½ dk laxzg ;k foØ; djrk gS ( vFkok
¼?k½ dksbZ vklouh Þ;oklouh] fofuekZ.k'kkykß ;k nzk{kklouh fufeZr djrk gS ;k
pykrk gS ( ;k
¼³½ fdlh izdkj dk dksbZ lkeku] HkHkdk] crZu] vkStkj ;k midj.k] rkM+h ls
fHkUu fdlh eknd oLrq ds fofuekZ.k ds iz;kstu ds fy;s iz;qDr djrk gS ;k vius ikl
;k vius dCts esa j[krk gS ( vFkok
¼p½ bl vf/kfu;e ds v/khu ykblsal izkIr] LFkkfir ;k pkyw fdlh vklouh]
Þ;oklouh] fofuekZ.k'kkykß] nzk{kklouh ;k [Link] ls dksbZ eknd oLrq gVkrk gS (
vFkok
¼N½ foØ; ds iz;kstu ds fy;s fdlh “kjkc dks cksry esa cUn djrk gS (
¼t½ /kkjk 61 }kjk micaf/kr n'kk ds flok; fdlh eknd oLrq dk foØ; djrk
gS ( vFkok
¼>½ /kkjk 42 ds v/khu vf/klwfpr {ks=ksa esa rkM+h iSnk djus okys fdUgha o`{kksa ls
rkM+h pqjkrk gS] ;k fudkyrk gS (
rks mls dkjkokl ls [Link] fd;k tk;sxk tks mi[k.M ¼>½ ds v/khu fdlh
vijk/k dh fLFkfr esa nks o’kZ rd gks ldrk gS vkSj tqekZus ls [Link] fd;k tk;sxk tks
,d gtkj :i;s rd gks ldrk gS vkSj fdlh vU; fLFkfr esa dkjkokl ls [Link] fd;k
tk;sxk tks rhu o’kZ rd dk gks ldrk gS vkSj ,sls tqekZus ls [Link] fd;k tk;sxk tks
izfrQy “kqYd dh /kujkf'k ;k “kqYd tks] ;fn ,slh eknd oLrq ds lac/a k esa bl
vf/kfu;e vkSj rn~/khu cuk;s x;s fu;eksa vkSj fn;s x;s vkns'kksa ds vuqlkj ;k rn~/khu
izkIr fdlh ykblsUl] ijfeV ;k ikl ds vuqlkj dk;Zokgh dh xbZ gksrh rks [Link];
gksrh] ds nl xqus ;k nks gtkj :i;s tks Hkh vf/kd gks] ls de u gksxh A
¼2½ tks dksbZ bl vf/kfu;e ;k rn~/khu cuk;s x;s fdlh fu;e ;k fn;s x;s
vkns'k ;k bl vf/kfu;e ds v/khu izkIr fdlh ykblsUl] ijfeV ;k ikl dk mYya?ku
djds] fdlh eknd oLrq dk fuekZ.k djrk gS] mls dkjkokl tks N% ekl ls de ugha
gksxk vkSj tks rhu o’kZ rd gks ldrk gS] dk n.M fn;k tk;sxk vkSj mls tqekZus dk Hkh
n.M fn;k tk;sxk tks ik¡p gtkj :i;s ls de ugh gksxk vkSj tks nl gtkj :i;s rd
gks ldrk gS A
¼3½ tks dksbZ bl vf/kfu;e ;k rn~/khu cuk;s x;s fdlh fu;e ;k fn;s x;s
vkns'k dk mYy?kau djds fdlh eknd oLrq dk miHkksx djrk gS] mls tqekZus dk n.M
fn;k tk;sxk tks ,d gtkj :i;s ls de ugha gksxk vkSj tks nks gtkj :i;s rd gks
ldrk gS A ]
——————————————————————————————————————————
1- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 11 }kjk izfrLFkkfir A

59
[The United Provinces Excise Act, 1910]

Penalty for 1[60-A.

Whoever, adulterates or causes to be adulterated any
mixing
noxious intoxicant by mixing any other substance or foreign ingredient to
substance make such intoxicant noxious or sells, offers or makes or causes to be
with
intoxicant and sold or offered or made available such noxious intoxicant or any other
selling of noxious substance for consumption in the garb of an intoxicant, likely
noxious
substance
to cause disability or hurt or grievous hurt or death or any other
under the garb consequential injury to human beings, shall be punished ;
of intoxicant
(a) if as a result of such an act, death is caused, with death or
imprisonment for life and shall also be liable to fine which may extend
to ten lakh rupees but shall not be less than five lakh rupees ;
(b) if as a result of such an act, disability or grievous hurt is
caused, with imprisonment for life or rigorous imprisonment which
may extend to ten years but shall not be less than six years and with
fine which may extend to ten years but shall not be less than six
years and with fine which may extent to five lakh rupees but shall not
be less than three lakh rupees ;
(c) if as a result of such an act, any hurt or any other
consequential injury is caused to any person, with imprisonment for a
term which may extend to two years but shall not be less than one
year and fine which may extend to two lakh fifty thousand rupees but
shall not be less than one lakh twenty five thousand rupees.
Explanation :— For the purpose of this section the
expression “hurt and grievous hurt” shall have the same meaning as
in section 319 and section 320 respectively of the Indian Penal Code,
1860 (Act no. XLV of 1860). ]
60-B. [Security for abstaining from cocaine offences.] 2[* * *]
Penalty for 3[61.
If any licensed vender, or any person in his employ and
unlawful
selling to acting on his behalf —
persons under
4[twenty-one], (a) in contravention of section 22 sells or delivers any liquor or
or employing intoxicating drug to any person apparently under the age of 4[twenty-
persons under
4[twenty-one]
one] years ; or
or women (b) in contravention of section 23 employs or permits to be
employed on any part of his licensed premises referred to in that
section, any person under the age of 4[twenty-one] years or any woman;
he shall be punished with fine which may extend to one thousand
rupees. ]

Penalty for 5 [62.

Whoever renders or attempts to render fit for human
rendering
denatured consumption any spirit, whether manufactured in India or not, which
spirit fit for has been denatured, or has in his possession any denatured spirit
human
consumption which has been rendered fit for human consumption or in respect of
——————————————————————————————————————————
1. Ins. by sec. 12 of U. P. Act 4 of 2018.
2. Sec. 60-B which was ins. by s. 4 of U. P. Act IV of 1919, omit. by s. 40 Sch. II of Act II of 1930.
3. Subs. by sec. 5 of U. P. Act 23 of 1970.
4. Subs. by sec. 13 of U. P. Act 9 of 1978.
5. Subs. by sec. 14 of U.P. Act 9 of 1978.

60
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

1 [60–
d&tks dksbZ fdlh eknd inkFkZ dks fdlh vU; inkFkZ ;k fotkrh; nzO; vik;dj inkFkZ dks
eknd oLrq esa
ls mls vik;dj djus gsrq fefJr djrk gS ;k fefJr djus nsrk gS ;k ,sls vik;dj fefJr djus ds
eknd oLrq ;k fdlh vU; vik;dj inkFkZ dk fdlh eknd oLrq dh vksV esa miHkksx fy;s rFkk vik;dj
inkFkZ dks eknd
gsrq foØ; djrk gS] mls iznku djrk gS ;k foØ; djokrk gS ;k djus nsrk gS ;k oLrq dh vksV esa
miyC/k djokrk gS] ftlls ekuo dks fodykaxrk ;k migfr ;k ?kksj migfr ;k e`R;q ;k fcØh djus ds
dksbZ vU; [Link] {kfr gksuk lEHkkfor gks] dks [Link] fd;k tk;sxk] && fy;s 'kkfLr

¼d½ ;fn ,sls fdlh d`R; ds QyLo:i e`R;q gksrh gS] rks mls e`R;q ;k vkthou
dkjkokl vkSj tqekZus] tks nl yk[k :i;s rd gks ldrk gS] fdUrq tks ik¡p yk[k :i;s
rd gks ldrk gS] fdUrq rhu yk[k :i;s ls de u gksxk (
¼[k½ ;fn ,sls fdlh d`R; ds QyLo:i fodykaxrk ;k ?kksj migfr gksrh gS] rks
vkthou dkjkokl vFkok dBksj dkjkokl ls tks nl o’kZ rd gks ldrk gS fdUrq N% o’kZ
ls de u gksxk] vkSj tqekZuk ls] tks ik¡p yk[k :i;s rd gks ldrk gS] fdUrq rhu yk[k
:i;s ls de u gksxk (
¼x½ ;fn ,sls d`R; ds QyLo:i fdlh O;fDr dks dksbZ migfr ;k dksbZ vU;
[Link] {kfr igq¡prh gS] rks ,slh vof/k ds dkjkokl ls tks nks o’kZ rd gks ldrk gS]
fdUrq ,d o’kZ ls de u gksxk vkSj tqekZuk ls] tks nks yk[k ipkl gtkj :i;s rd gks
ldrk gS fdUrq ,d yk[k iPphl gtkj :i;s ls de u gksxk A
Li’Vhdj.k %&& bl /kkjk ds iz;kstukFkZ in Þmifgrß ;k Þ?kksj migfrß ds vFkZ
ogh gksaxs tks Hkkjrh; n.M lafgrk] 1860 ¼vf/kfu;e la[;k 45 lu~ 1860½ dh Øe'k%
/kkjk 319 ,oa 320 esa gS A ]

60&[k& dksdhu ls lEcfU/kr vijk/kksa ls izfojr jgus ds fy, izfrHkwfr] * * *2

4
3 [61&d&& ;fn dksbZ ykblsUl izkIr foØsrk vFkok mlds lsok;kstu esa vkSj [bDdhl ] o"kZ ls
de vk;q ds
mldh vksj ls dk;Z djus okyk dksbZ O;fDr && O;fDr;ksa ds gkFk
voS/k :i ls cspus
¼d½ /kkjk 22 dk mYya?ku djds dksbZ “kjkc ;k eknd Hks’kt fdlh ,sls O;fDr vFkok [bDdhl ]
4
4
dks csprk gS ;k nsrk gS tks Li’Vr% [bDdhl] o’kZ ls de vk;q dk gks ( ;k o"kZ ls de vk;q ds
O;fDr;ksa ;k
¼[k½ /kkjk 23 dk mYya?ku djds vius ykblsUl izkIr Hkw&x`gkfn ds fdlh Hkkx efgykvksa dks
4 lsok;ksftr djus
esa ftldk mYys[k mDr /kkjk esa fd;k x;k gS] [bDdhl] o’kZ ls de vk;q ds fdlh ds fy, 'kkfLr
O;fDr] dks ;k fdlh efgyk dks] lsok;kstu esa j[krk gS vFkok lsok;ksftr djus dh
vuqKk nsrk gS rks mls vFkZ n.M fn;k tk;xk tks ,d gtkj :i;s rd gks ldrk gSA]
5 [62&tks dksbZ fdlh ,slh fLizV dks] pkgs og Hkkjr esa fufeZr gqbZ gks ;k ugha

tks fod`r gks x;k gks ekuo miHkksx ds ;ksX; cukrk gS ;k cukus dk iz;kl djrk gS ;k
dCts esa dksbZ ,slh fod`r fLizV j[krk gS tks ekuo miHkksx ds ;ksX; cukbZ xbZ gks ;k
ftlds laca/k esa mls bl ;ksX; cukus dk dksbZ iz;kl fd;k x;k gks mls ,slh vof/k ds

——————————————————————————————————————————
1- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 12 }kjk c<+k;k x;k A
2- 60&[k tks laŒ izkŒ vf/kfu;e la[;k 4] 1919 dh /kkjk 4 }kjk vUrfoZ’V Fkh vf/kfu;e la[;k 2] 1930 dh /kkjk 40 vuqlwph 2 }kjk
fudkyh x;h A
3- mΠizΠvf/kfu;e laΠ23] 1970 dh /kkjk 5 }kjk izfrLFkkfir A
4- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 13 }kjk izfrLFkkfir A
5- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 14 }kjk izfrLFkkfir A

61
[The United Provinces Excise Act, 1910]

which any attempt has been made to render it so fit shall be punished
with imprisonment for a term which shall not be less than six months
and which may extend to three years, and shall also be 1[liable to fine
which shall not be less than five thousand rupees and which may
extend to ten thousand rupees].
Explanation :— For the purposes of this section, it shall be
presumed that any spirit which is proved to contain any quantity of any
denaturant is, or contains or has been derived from denatured spirit. ]
1[Penaltyfor 2 [[Link], in contravention of this Act, or of any rule or
unlawful
import o order made thereunder, imports any intoxicant or transports or has in
intoxicant his possession any quantity of any intoxicant unlawfully imported, shall
and transport
or possession be punished with imprisonment which shall not be less than six months
of unlawfully and which may extend to five years and also with fine which shall not be
imported
intoxicant less than ten times the amount of excise duty or consideration fee under
etc. ]1 section 30 which would have been leviable if such intoxicant had been
dealt with in accordance with this Act and the rules and orders made
thereunder or in accordance with any licence, permit or pass obtained
thereunder or five thousand rupees whichever is greater. ]
Penalty for 3 [[Link], being the holder of a licence, permit or pass
certain acts
by licensee granted under this Act, or being in the employ of such holder and acting
or his on his behalf —
servant
(a) fails to produce such licence, permit or pass on the demand
of any Excise Officer or of any other officer duly empowered to make
such demand ; or
(b) willfully does or omits to do, anything in breach of any of the
conditions of the licence, permit or pass not otherwise provided for in
this Act; or]
[(c) save in a case provided for by section 60, willfully
4

contravenes any rule made under sections 40 and 41 shall, for each
such offence, be punished with fine which shall not be less than one
thousand rupees and which may extend to five thousand rupees.]
shall be punishable for each such offence with fine which may extend to
five hundred rupees. ]
Penalty for 5[ 64-A. (1) 6[ X X X X ]
adulteration
etc. by (2) Whoever, being the holder of a licence for the sale or
licenced
vendor or manufacture of any intoxicant under this Act, or a person in the employ
manufacturer of such holder sells or keeps or exposes for sale, as foreign liquor,
which he knows or has reason to believe to be country liquor, shall be

——————————————————————————————————————————
1. Subs. by sec. 13 of U.P. Act 4 of 2018.
2. Subs. by sec. 14 of U. P. Act 4 of 2018.
3. Subs. by sec. 16 of U. P. Act 9 of 1978.
4. Subs. by sec. 15 of U. P. Act 4 of 2018.
5. Ins. by sec. 17 of U. P. Act 9 of 1978.
6. Omit. by sec. 16 of U. P. Act 4 of 2018.

62
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

fy;s tks N% ekl ls de ugha gksxh vkSj tks rhu o’kZ rd gks ldrh gS] dkjkxkj dk
n.M fn;k tk;sxk vkSj og vFkZn.M ls 1 [tks ikap gtkj :i;s ls de ugha gksxk vkSj
tks nl gtkj #i;s rd gks ldrk gS] [Link]; gksxkA]
Li’Vhdj.k&bl /kkjk ds iz;kstukFkZ ;g mi/[Link] dh tk;sxh fd dksbZ fLizV
ftlds ckjs esa ;g lkfcr gks tk;s fd mlesa fdlh ek=k esa fodkjd rRo gS] fod`r fLizV
gS ;k mlesa fod`r fLizV feyk gS ;k og fod`r fLizV ls O;qRiUu gSA]
2 [63&tks dksbZ O;fDr bl vf/kfu;e ;k rn~/khu cuk;s x;s fdlh fu;e ;k 2[eknd oLrq ds
voS/k vk;kr ds
fd;s x;s fdlh vkns'k dk mYya?ku djds voS/k :i ls vk;kfrr fdlh ek=k esa eknd
fy;s 'kkfLr ]
oLrq dk ifjogu djsxk ;k vius dCts esa j[ksxk] mls ,sls dkjkokl ls] tks N% ekl ls
de ugha gksxk vkSj tks ik¡p o’kZ rd gks ldrk gS] vkSj tqekZuk ls tks /kkjk 30 ds v/khu
mRikn “kqYd ;k izfrQy “kqYd dh /kujkf'k tks] ;fn fdlh eknd oLrq ds laca/k esa bl
vf/kfu;e vkSj rn~/khu cuk;s x;s fu;eksa vkSj fn;s x;s vkns'kksa ds vuqlkj ;k rn~/khu
izkIr ykblsUl] ijfeV ;k ikl ds vuqlkj dk;Zokgh dh x;h gksrh rks [Link]; gksrh]
ds] nl xqus ;k ik¡p gtkj :i;s] tks Hkh vf/kd gks] ls de ugha gksxk] [Link] fd;k
tk;sxkA]
3 [64&tks dksbZ bl vf/kfu;e ds v/khu fn;s x;s fdlh ykblsal] ijfeV ;k ykblsal/kkjh ;k
mlds lsod }kjk
ikl dk /kkjd gksrs gq;s ;k ,sls /kkjd ds lsok;kstu esa gksrs gq;s] vkSj mldh vksj ls dfri; dk;ksZ ds
dk;Z djrs gq;s && fy;s 'kkfLr

¼d½ fdlh vkcdkjh vf/kdkjh }kjk ekaxs tkus ij ;k fdlh ,sls vU; O;fDr
}kjk ekaxs tkus ij] tks bl izdkj ek¡xus ds fy;s lE;d :i ls vf/kd`r gks] ,slk
ykblsal] ijfeV ;k ikl izLrqr ugha djrk gS] ;k
¼[k½ ykblsal] ijfeV ;k ikl dh fdUgha “krksZ dk mYy?kau djds tkucw> dj
dksbZ ,slk dk;Z ;k dk;Z&yksi djrk gS ftlds lEcU/k esa bl vf/kfu;e esa vU;Fkk
micU/k u gks] ;k
4 [¼x½ ,sls ekeys ftlds fy;s /kkjk 60 esa mica/k gS] ls fHkUu fdlh ekeys esa
/kkjk 40 ,oa 41 ds v/khu cuk;s x;s fdlh fu;e dk tkucw> dj mYy?kau djrk gS]
mls izR;sd ,sls vijk/k ds fy;s tqekZuk] tks ,d gtkj :i;s ls de ugh gksxk vkSj tks
ik¡p gtkj :i;s rd gks ldrk gS] ls [Link] fd;k tk;sxkA ]
5[64 &d&& ¼1½ 6[ X X X X ] ykblsal çkIr
foØsrk ;k fuekZrk
¼2½ tks dksbZ bl vf/kfu;e ds v/khu fdlh eknd oLrq ds foØ; ;k fuekZ.k ds }kjk vifeJ.k
vkfn ds fy;s
fy;s ykblsal /kkjd gksrs gq;s ;k ,sls /kkjd ds lsok;kstu esa gksrs gq;s fdlh ,slh “kjkc 'kkfLr
ftlds ckjsa esa og tkurk gS ;k mls fo'okl djus dk dkj.k gS fd og ns'kh 'kjkc gS]

——————————————————————————————————————————
1- m0iz0 vf/kfu;e laå 4] 2018 dh /kkjk 13 }kjk izfrLFkkfirA
2 mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 14 }kjk izfrLFkkfir A
3 mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 16 }kjk izfrLFkkfir A
4 mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 15 }kjk izfrLFkkfir A
5 mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 17 }kjk c<+k;k x;k A
6 mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 16 }kjk fudkyk x;k A

63
[The United Provinces Excise Act, 1910]

punished with imprisonment for a term which may extend to three years
and with fine which may extend to 1[five thousand rupees];
Provided that the punishment shall not be less than —
(i) imprisonment for three months and fine of 2 [two thousand
rupees] for the first offence, and
(ii) imprisonment for six months and fine of 3 [three thousand
rupees] for each of the second and subsequent offences.
Penalty for 4[65. (1) If any chemist, druggist, apothecary or keeper of
consumption
in chemists dispensary allows any intoxicant which has not been bona fide
shop. medicated for medicinal purposes to be consumed on his business
premises by any person not employed in his business, he shall be
punished with imprisonment for a term which may extend to 5[one year]
or with fine which may extend to 5[five thousand rupees] or with both].
(2) If any person not employed as aforesaid consumes any such
intoxicant on such premises, he shall be punished with fine which may
extend to 6[one thousand rupees.]
Penalty for 66. Any excise officer who without lawful excuse shall cease or
excise of
refusing to refuse to perform, or shall withdraw himself from the duties of his office,
do unless expressly allowed to do so in writing by the Excise Commissioner,
or unless he shall have given to his superior officer two months’ notice
in writing of his intention to do so, shall be punished with imprisonment
which may extend to 7[one year] or with fine which may extend to 8[five
thousand rupees] or with both.
Penalty for 67. If any excise officer —
excise officer
making (a) without reasonable grounds of suspicion enters, inspects or
vexatious
search, etc.
searches, or causes to be entered, inspected or searched, any place ; or
(b) vexatiously and unnecessarily seize any 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 details, searches or arrests any
person ; he shall be punished with imprisonment for a term which may
extend to 7[one year] or with fine which may extend to 8[five thousand
rupees] or with both.
Penalty for 9 [68. Whoever is guilty of any act or intentional omission in
offence not
otherwise contravention of any of the provisions of this Act, or of any rule or order
provided made under this Act and not otherwise provided for in this Act,

——————————————————————————————————————————
1. Subs. by sec. 16(b) of U. P. Act 4 of 2018.
2. Subs. by sec. 16(c) of ibid.
3. Subs. by sec. 16(c) ibid.
4. Subs. by sec. 8 of U. P. Act 23 of 1970.
5. Subs. by sec. 17(a) of U. P. Act 4 of 2018.
6. Subs. by sec. 17(b) of U.P. Act 4 of 2018.
7. Subs. by sec. 18 of U. P. Act 4 of 2018.
8. Subs. by sec. 19 of U.P. Act 4 of 2018.
9. Subs. by sec. 9 of U.P. Act 23 of 1970.

64
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

mls dkjkokl dk n.M tks rhu o’kZ rd gks ldrk gS] vkSj vFkZ&n.M tks 1 [ikap gtkj
:i;s] rd gks ldrk gS] fn;k tk;xk (
izfrcU/k ;g gS fd n.M fuEufyf[kr ls de u gksxk &&
¼,d½ izFke vijk/k ds fy;s rhu ekl dk dkjkokl vkSj 2 [nks gtkj :i;s] dk
vFkZ&n.M] vkSj
¼nks½ izR;sd f}rh; vkSj vuqorhZ vijk/kksa ds fy;s N% ekl dk dkjkokl vkSj
3[rhu gtkj :i;s] dk vFkZ&[Link]]

4 [65–¼1½ ;fn dksbZ dsfeLV] vkS’kf/k foØsrk] vkS’kf/kd ¼viksFksdsjh½ ;k dksbZ dsfeLV dh nqdku]
vkfn esa miHkksx
vkS’k/kky; j[kus okyk fdlh ,slh eknd oLrq dks ftls ;FkkFkZ :i es vkS’k/kh; iz;kstu djus ds fy,
ds fy, vkS’kf/k;qDr uk fd;k x;k gks] fdlh ,sls O;fDr }kjk tks mlds O;olk; esa 'kkfLr
lsok;ksftr u gks] vius O;olk; ds Hkw&x`gkfn esa miHkksx fd, tkus dh vuqKk nsrk gS
5
rks mls ,slh vof/k ds fy, dkjkokl dk n.M fn;k tk;xk tks [,d o’kZ] rd gks
5
ldrk gS ;k vFkZn.M fn;k tk;xk tks [ikap gtkj :i;s]a rd gks ldrk gS ;k nksuksa
n.M fn, tk;saxs A
¼2½ ;fn dksbZ O;fDr tks iwoZor izdkj ls lsok;ksftr u gks ,sls Hkw&x`gkfn esa
6
fdlh ,slh eknd oLrq dk miHkksx djrk gS rks mls vFkZ&n.M fn;k tk;xk tks [ikap
gtkj :i,] rd gks ldrk gSA
66–fdlh ,sls vkcdkjh vf/kdkjh dks] tks fcuk oS/k dkj.k ds vius in ds drZO; ikyu djus
ls badkj djus ij
drZO;ksa dk ikyu djus ls ifjfojr gks tk; ;k mudk ikyu djus ls bUdkj dj ns ;k vkcdkjh vf/kdkjh
mudk ikyu u djs] tc rd vkcdkjh vk;qDr }kjk mls ,slk djus dh vfHkO;Dr :i ds fy, 'kkfLr
esa fyf[kr vuqKk u nh xbZ gks ;k tc rd mlus vius ofj’B vf/kdkjh dks ,slk djus
ds vius vfHkizk; dk nks ekg dk uksfVl u ns fn;k gks] dkjkokl dk n.M fn;k tk;xk
tks 7[,d o’kZ] rd gks ldrk gS ;k vFkZ n.M fn;k tk;xk tks 7[ikap gtkj :i;s] rd
gks ldrk gS ;k nksuks n.M fn, tk;saxAs
67–;fn dksbZ vkcdkjh vf/kdkjh && {kksHkdkjh] ryk”kh
vkfn ysus okys
¼d½ lUnsg ds mfpr [Link] ds fcuk fdlh LFkku esa izos'k djrk gS] mldk vkcdkjh vf/kdkjh
fujh{k.k djrk gS ;k mldh ryk'kh ysrk gS vFkok mlesa izos'k djokrk gS] mldk ds fy, 'kkfLr
fujh{k.k djokrk gS ;k mldh ryk'kh fyokrk gS ( ;k
¼[k½ bl vf/kfu;e ds v/khu tCr fd, tkus ;ksX; fdlh inkFkZ dks vfHkx`ghr
djus ;k mldh ryk'kh ysus ds cgkus fdlh O;fDr dh fdlh lEifRr dks {kksHkdkjh vkSj
vuko';d :i ls vfHkx`ghr djrk gS ( ;k
¼x½ fdlh O;fDr dks {kksHkdkjh vkSj vuko';d :i ls fu:) djrk gS] mldh
ryk'kh ysrk gS ;k mls fxj¶rkj djrk gS] rks mls ,slh vof/k ds fy, dkjkokl dk
8
n.M fn;k tk;xk tks [,d o’kZ] rd gks ldrk gS ;k vFkZ n.M fn;k tk;xk tks 8[ikap
gtkj :i,] rd dk gks ldrk gS] ;k nksuksa n.M fn;s tk;saxs A
9 [68–tks O;fDr bl vf/kfu;e ds] vFkok bl vf/kfu;e ds v/khu cuk;sa x;s

fdlh fu;e ;k fn;s x;s fdlh vkns'k ds fdUgha micU/kksa ds mYya?ku esa fdlh dk;Z

——————————————————————————————————————————
1- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 16 ¼[k½ }kjk izfrLFkkfir A
2- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 16x }kjk izfrLFkkfir A
3- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 16x }kjk izfrLFkkfir A
4- mΠizΠvf/kfu;e laΠ23] 1970 dh /kkjk 8 }kjk izfrLFkkfir A
5- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 17¼d½ }kjk izfrLFkkfir A
6- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 17¼[k½ }kjk izfrLFkkfir A
7- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 18 }kjk izfrLFkkfir A
8- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 19 }kjk izfrLFkkfir A
9- mΠizΠvf/kfu;e laΠ23] 1970 dh /kkjk 9 }kjk izfrLFkkfir A

65
[The United Provinces Excise Act, 1910]

shall be punished for each such act or omission with fine which may
extend to 1[five thousand rupees].]2
[Enhanced 3[69. If any person, after having been previously convicted of an
punishment
after offence punishable under section 60, section 62, section 63 or section
previous 65 or under the provisions of those sections as they stood from time to
conviction]3
time subsequently commits and is convicted of an offence punishable
under any of these sections, he shall be liable to twice the punishment
which may be imposed on a first conviction under this Act;

Provided that in the case of conviction for a second or

subsequent offence under sub-section (1) of section 60, section 63, or
section 65 a sentences of imprisonment for a term of not less than 4[one
year], with fine, and in the case of conviction for a second or subsequent
offence under sub-section (2) of section 60 or section 62 a sentence of
imprisonment for a term of not less than 4[two year] with fine, shall be
passed ;
Provided further that nothing in this section shall prevent any
offence that might otherwise have been tried summarily under Chapter
XXI of the Code of Criminal Procedure, 1973 from being so tried. ]
[Demand for 5 [69-A. (1) Whenever any person is convicted of an offence
security for
abstaining punishable under the provisions of 6 [section 60, section 60-A, section
from 62, section 63 or of section 65] the court convicting such person may, at
commission
of certain the time of passing the sentence on such person order him to execute a
offences ] bond for a sum proportionate to his means, with or without sureties, to
abstain from the commission of any offence punishable under the said
provisions during such period not exceeding three years as it may direct.
Act V of (2) The provisions of the Code of Criminal procedure, 7 [1973]
[1973]6
shall mutatis mutandis apply to all matters connected with such bond s
if it were a bond to keep the peace ordered to be executed under section
106 of the said Code.
Penalty for [Link] abets an offence punishable under this Act
abetment
shall, whether such offence be or be not committed in consequence of
Act LV of such abetment and notwithstanding anything contained in section 116
1860
of the Indian Penal Code, be punished on conviction for such abetment
with the same punishment as is provided for the principal offence.
Offence by 569-C.
(1) Where an offence under this Act has been committed
companies
by a company, every person who at the time the offence was
committed was in charge of, and was responsible to, the company for]

——————————————————————————————————————————
1. Subs. by sec. 20 of U. P. Act 4 of 2018.
2. Subs. by sec. 9 of U.P. Act 23 of 1970.
3. Subs. by sec. 18 of U. P. Act 9 of 1978.
4. Subs. by sec. 21 of U. P. Act 4 of 2018.
5. Ins. by sec. 11 of U.P. Act 23 of 1970.
6. Subs. by sec. 22 of U. P. Act 4 of 2018.
7. Subs. by sec. 19(b) of U. P. Act 9 of 1978.

66
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

dk ;k lkfHkizk; dk;Z yksi dk ftldh bl vf/kfu;e esa vU;Fkk O;oLFkk u dh xbZ gks]
nks’kh gks] mls izR;sd dk;Z ;k dk;Zyksi ds fy, vFkZnUM fn;k tk;xk tks 1 [ikap gtkj
:i,ß rd gks ldrk gSA]2
3 [69–;fn dksbZ O;fDr /kkjk 60] /kkjk 62] /kkjk 63] ;k /kkjk 65 ds v/khu ;k
mu /kkjkvksa ds mica/kksa ds v/khu tSls fd os le;&le; ij Fks] [Link]; fdlh vijk/k
ds fy;s igys fl) nks’k Bgjk;s tk pqdus ds i'pkr bu /kkjkvksa esa ls fdlh /kkjk ds
v/khu [Link]; vijk/k djrk gS vkSj fl) nks’k Bgjk;k tkrk gS] rks og ml n.M ls
nqxquk n.M ikus dk Hkkxh gksxk tks bl vf/kfu;e ds v/khu igyh nks’kflf) ij
vkjksfir fd;k tk ldrk gks (
izfrcU/k ;g gS fd /kkjk 60 dh mi/kkjk ¼1½ ;k /kkjk 63 ;k /kkjk 65 ds v/khu
f}rh; ;k vuqorhZ vijk/k ds fy;s nks’k&fl) dh fLFkfr esa vFkZ&n.M lfgr de ls de
4
[,d o’kZ] dh vof/k ds dkjkokl dk n.M fn;k tk;xk vkSj /kkjk 60 dh mi/kkjk ¼2½
;k /kkjk 62 ds v/khu f}rh; ;k vuqorhZ vijk/k ds fy;s nks’k&fl) dh fLFkfr esa
4
vFkZ&n.M lfgr de ls de [nks o’kZ] dh vof/k ds dkjkokl dk n.M fn;k tk;xk (
vxzrj izfrca/k ;g gS fd bl /kkjk dh dksbZ ckr fdlh ,sls vijk/k ds fy;s]
ftl ij vU;Fkk n.M izfØ;k lafgrk] 1973 ds v/;k; 21 ds v/khu ljljh rkSj ij
fopkj fd;k tk ldrk gks] bl izdkj fopkj fd;s tkus esa :dkoV ugha MkysxhA]
5 [69 &d&¼1½ tc dHkh dksbZ O;fDr 6 [/kkjk 60] /kkjk 60d] /kkjk 62] /kkjk 63 dfri; vijk/kkas
dks] djus ls
;k /kkjk 65] micU/kksa ds v/khu [Link]; fdlh vijk/k ds fy, fl)nks’k gks] rks ,sls ifjotZu ds fy,
O;fDr dks nks’kh fl) djus okyk U;k;ky; mls [Link]”k nsrs le; ;g vkns”k ns ldrk çfrHkwfr dh ekax
djuk
gS fd og rhu o’kZ ls vuf/kd ,slh vof/k esa] tSlk og funsZ”k ns] mDr micU/kksa ds
v/khu [Link]; fdlh vijk/k dks djus ls ifjorZu ds fy,] izfrHkwfr;ksa lfgr vFkok
fcuk izfrHkwfr;ksa ds] ,slh /kujkf”k dk tks] mlds lk/kuksa ds vuqikr esa gks] ,d cU/ki=
fu’ikfnr djs A
¼2½ n.M izfØ;k lafgrk] 7 [1973] bZŒ ds micU/k vko”;d ifjorZuksa ds lkFk vf/kfu;e la[;k 2]
1974
,sls cU/k&i= ls lEc) leLr fo’k;ksa ij ykxw gksaxs ekuksa fd ;g cU/k&i= “kkfUr cuk,
j[kus ds fy, mDr lafgrk dh /kkjk 106 ds v/khu fn, x, vkns”k ls fu’ikfnr
cU/k&i= gks A
5
69&[k&tks O;fDr bl vf/kfu;e ds v/khu [Link]; fdlh vijk/k dk nq’izsj.k nq"çsj.k ds fy,
'kkfLr
djrk gS mls Hkkjrh; n.M lafgrk dh /kkjk 116 esa fdlh ckr ds gksrs gq, Hkh] vf/k- la[;k 45]
nks’k&flf) ij ,sls nq’izsj.k ds fy, ogh n.M fn;k tk;xk] tks ewy vijk/k ds fy, 1860
micfU/kr gS] pkgsa ,slk vijk/k ,sls nq’izsj.k ds QYkLo:i fd;k x;k gks vFkok ugha A
5 dEifu;ksa }kjk
69&x&¼1½ ;fn bl vf/kfu;e ds v/khu dksbZ vijk/k dEiuh }kjk fd;k x;k
vijk/k
gS rks izR;sd ,slk O;fDr tks vijk/k fd;s tkus ds le; mldk O;olk; pykus ds]
——————————————————————————————————————————
1- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 20 }kjk izfrLFkkfir A
2- mΠizΠvf/kfu;e laΠ23] 1970 dh /kkjk 9 }kjk izfrLFkkfir A
3- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 18 }kjk izfrLFkkfir A
4- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 21 }kjk izfrLFkkfir A
5- mΠizΠvf/kfu;e laΠ23] 1970dh /kkjk 11 }kjk izfrLFkkfir A
6- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 22 }kjk izfrLFkkfir A
7- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 19[k }kjk izfrLFkkfir A

67
[The United Provinces Excise Act, 1910]

the conduct of its business, as well as the company, shall be deemed

to be guilty of the offence and shall be liable to be proceeded against
and punished accordingly ;
Provided that nothing contained in this sub-section shall
render any such person liable to any punishment, if he proves that the
offence was committed without his knowledge or that he exercised all
due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1),
where an offence under this Act has been committed by a company
and it is proved that the offence has been committed with the consent
or connivance, of or is attributable to any neglect on the part of, and
director, manager, secretary, managing agent, secretaries and
treasures, or other officer of the company, such director, manager,
secretary or managing agent, secretaries and treasurers, or other
officer shall also be deemed to be guilty of that offence and shall be
liable to be proceeded against and punished accordingly.
Explanation— For the purposes of this section —
1[(a)
‘company’ means anybody corporate and includes a firm
or other association of individuals ; and
(b) ‘director’ in relation to a firm, means a partner in the firm.]
Cognizance 70. (1) No Magistrate shall take cognizance —
of offence
2[(a)
of an offence punishable under section 60, section 60-A,
section 62, section 63, section 64-A, section 65 or section 69-B, except
on his own knowledge or suspicion or on the complaint or report of an
Excise Officer ; or ]
(b) of an offence punishable under section 64, section 66,
section 67 or section 68 except on the complaint or report of the
Collector or an Exercise Officer authorized by him by a general or
special order in that behalf.
3[(2) Except with the special sanction of the State Government

no Magistrate shall take cognizance of any offence punishable under

this Act other than an offence committed or abetted under sub-section
(a) and (b) of section 60-A and section 67, unless the prosecution is
instituted within a year after the date on which the offence is alleged to
have been committed.]
Presumption 71. In every prosecution under 4[section 60, section 60-A] it
as to
commission shall be presumed, until the contrary is proved, that the accused
of offence in person has committed an offence punishable under that section in
certain cases
respect of —

——————————————————————————————————————————
1. Ss. 69-A, 69-B and 69-C added by section 11 of U. P. Act no. 23 of 1970.
2. Subs. by sec. 23(a) of U. P. Act 4 of 2018.
3. Subs. by sec. 23(b) of U.P. Act 4 of 2018.
4. Subs. by sec. 24(a) of U. P. Act 4 of 2018.

68
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

fy;s dEiuh dk izHkkjh rFkk mlds izfr mRrjnk;h jgk gks vkSj lkFk gh dEiuh Hkh
vijk/k ds nks’kh le>s tk;saxs vkSj rnuqlkj muds fo:) dk;Zokgh dh tk ldsxh rFkk
mUgsa n.M fn;k tk ldsxk (
izfrcU/k ;g gS fd bl mi/kkjk esa nh x;h fdlh ckr ls ,slk O;fDr n.M dk
Hkkxh ugha gksxk ;fn og ;g fl) dj ns fd vijk/k mldh tkudkjh ds fcuk fd;k
x;k Fkk vFkok mlus ,slk vijk/k fd;s tkus dks jksdus ds fy;s lHkh izdkj dk ;Fkksfpr
ifjJe fd;k Fkk A
¼2½ mi/kkjk ¼1½ esa nh x;h fdlh ckr ds gksrs gq, Hkh] ;fn bl vf/kfu;e ds
v/khu dksbZ vijk/k dEiuh }kjk fd;k x;k gks vkSj ;g fl) gks tk; fd og vijk/k
dEiuh ds fdlh funs”kd] izcU/kd] lfpo] eSuafs tax ,tsUV] lsdsVjht ,oa VªstjlZ vFkok
vU; vf/kdkjh dh lgefr ;k ekSukuqdwyrk ls fd;k x;k gS ;k ml ij mldh fdlh
mis{kk ds dkj.k vjksI; gks rks ,slk funs”kd] izcU/kd] lfpo] eSusftax ,tsUV] lsØsVjht
,oa VªstjlZ vFkok vf/kdkjh Hkh ml vijk/k dk nks’kh ekuk tk;sxk rFkk rnuqlkj mlds
fo:) dk;Zokgh dh tk ldsxh vkSj mls n.M fn;k tk ldsxk A
Li’Vhdj.k&bl /kkjk ds iz;kstuksa ds fy, &&
¼,½ ÞdEiuhß dk rkRi;Z fdlh fuxfer fudk; ls gS rFkk blds vUrxZr QeZ
1[

vFkok O;fDr;ksa dk vU; la?k Hkh gS ( vkSj

¼ch½ QeZ ds lEcU/k esa Þfuns”kdß dk rkRi;Z QeZ ds Hkkxhnkj ls gSA]
70–¼1½ dksbZ eftLVªV
s tc rd fd && vijk/kksa dk laKku

2 [¼d½ mldh viuh tkudkjh ;k lUnsg u gks vFkok fdlh vkcdkjh vf/kdkjh
}kjk ifjokn ;k fjiksVZ u fd;k tk;] /kkjk 60] /kkjk 60d] /kkjk 62] /kkjk 63] /kkjk 64d]
/kkjk 65 ;k /kkjk 69 [k ds v/khu [Link]; fdlh vijk/k dk ( ;k ]
¼[k½ dysDVj ;k mlds }kjk lkekU; ;k fo”ks’k vkns”k }kjk rnFkZ izkf/kd`r
fdlh vkcdkjh vf/kdkjh }kjk ifjokn ;k fjiksVZ u dh tk;] /kkjk 64] /kkjk 66] /kkjk 67
;k /kkjk 68 ds v/khu [Link]; fdlh vijk/k dk laKku u djsxk]]
3 [¼2½ jkT; ljdkj dh fo”ks’k Lohd`fr ds fcuk dksbZ eftLVªsV] /kkjk 60d dh
mi/kkjk ¼d½ rFkk ¼[k½ ,oa /kkjk 67 ds v/khu fd;s x;s vFkok mlds fy;s nq’izfs jr fdlh
vijk/k ls fHkUu bl vf/kfu;e ds v/khu naMuh; fdlh vijk/k dk laKku rc rd ugha
ysxk tc rd fd vfHk;kstu] ml fnukad] ftl fnukad dks vijk/k fd;k tkuk
vfHkdfFkr gks] ds i'pkr~ ,d o’kZ ds Hkhrj u lafLFkr fd;k tk;A]
4
71– [/kkjk 60] /kkjk 60d] ds v/khu izR;sd vfHk;kstu esa tc rd blds dqN ekeyksa esa
vijk/kksa ds fd;s
izfrdwy fl) u dj fn;k tk;] og mi/[Link] dh tk;asxh fd vfHk;qDr O;fDr us tkus ds lEcU/k esa
fuEufyf[kr ds lEcU/k esa mDr /kkjk ds v/khu [Link]; vijk/k fd;k gS && mi/[Link]

——————————————————————————————————————————
1- mΠizΠvf/kfu;e la[;k 23] 1970 bZΠdh /kkjk 11 }kjk /kkjk;sa 69&d] 69&[k] 69&x c<+kbZ xbZ A
2- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 23¼d½ }kjk izfrLFkkfir A
3- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 23¼[k½ }kjk izfrLFkkfir A
4- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 24¼d½ }kjk izfrLFkkfir A

69
[The United Provinces Excise Act, 1910]

(a) any 1[intoxicant] ; or

(b) any still, utensil, implement or apparatus whatsoever for the
manufacture of any 1[intoxicant] other than tari ; or
(c) any materials which have undergone any process towards
the manufacture of an 1[intoxicant] or from which an 1[intoxicant] has
been manufactured ; for the possession of which he is unable to
account satisfactorily ;
and the holder of a license, permit or pass under this Act shall be
liable to punishment, as well as the actual offender, for any offence
punishable under 2[section 60, section 60-A, section 62], section 63 or
section 64 committed by any person in his employ and acting on his
behalf as if he had himself committed the same, unless he shall
establish that all due and reasonable precautions were exercised by
him to prevent the commission of such offence ;
3 [Provided
that, notwithstanding anything to the contrary in
sections 60A and 69B, no person other than the actual offender shall
be punished with imprisonment except in default of payments of fine.]
[Provisions 4[71-A.
The provisions of sections 306 and 308 of the Code of
regarding
pardon, etc. Criminal Procedure, 1973 shall apply in relation to offences punishable
to apply under this Act as they apply in relation to offences mentioned in
Offences
under the section 306 of the said Code. ]
Act ]4
What things 72. (1) Whenever an offence punishable under this Act has
are liable to
confiscation been committed —
(a) every 1[intoxicant] in respect of which such offence has been
committed ;
(b) every still, utensil, implement or apparatus and all materials
by means of which such offence has been committed ;
(c) every 1[intoxicant] lawfully imported, transported,
manufactured, held in possession or sold along with or in addition to
any [intoxicant]1 liable to confiscation under clause (a) ;
(d) every receptacle, package and covering in which any
1[intoxicant]
as aforesaid or any materials, still, utensil, implement or
apparatus is or are found, together with the other contents (if any) of
such receptacle or package ; and
(e) every animal, cart, vessel or other conveyance used in
carrying such receptacle or package ;
shall be liable to confiscation.
When 5[(2)
Where anything or animal is seized under any provision of
confiscation
may be this Act, the officer seizing and detaining such property shall, within
ordered

——————————————————————————————————————————
1. Subs. for (excisable article) by the A. O. 1937.
2. Subs. by sec. 7A of U. P. Act 4 of 2018.
3. Subs. by sec. 24(b) of U. P. Act 4 of 2018.
4. Subs. by sec. 21 of U. P. Act no. 9 of 1978.
5. Subs. by sec. 25 of U. P. Act 4 of 2018.

70
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

¼d½ fdlh 1[eknd oLrq] ;k

¼[k½ rkM+h ls fHkUu fdlh 1[eknd oLrq] ds fuekZ.k ds fy, fdlh Hkh izdkj ds
fdlh HkHkds] crZu] vkStkj ;k midj.k ( ;k
¼x½ fdUgha ,sls lkekuksa] ftl ij fdlh 1[eknd oLrq] ds [Link] ds lEcU/k esa
izfØ;k dh xbZ gks ;k ftuls dksbZ 1[eknd oLrq] ds fufeZr dh xbZ gks] ftUgsa vius
dCts esa j[kus ds lEcU/k esa og dksbZ lUrks’ktud dkj.k crkus esa vleFkZ gks (
vkSj bl vf/kfu;e ds v/khu ykblsUl] ijfeV ;k ikl dk /kkjd rFkk okLrfod vijk/kh
2
Hkh [/kkjk 60] /kkjk 60d]] /kkjk 62] /kkjk 63 ;k /kkjk 64 ds v/khu [Link]; fdlh
vijk/k ds fy,] tks mlds lsok;kstd esa vkSj mldh vksj ls dk;Z djus okys fdlh
O;fDr }kjk fd;k x;k gks] n.M dk Hkkxh gksxk ekuks ml vijk/k dks mlus Lo;a fd;k
gks] tc rd fd og ;g u fl) dj ns fd ,sls vijk/k dks fd, tkus ls jksdus ds fy,
mlus lHkh lE;d vkSj mfpr iwokZsik; fd, Fks (
3[izfrcU/k ;g gS fd /kkjk 60d rFkk /kkjk 6+9[k esa fdlh ckr ds izfrdwy gksrs
gq, Hkh okLrfod vijk/kh ls fHkUu fdlh O;fDr dks tqekZuk nsus esa O;frØe ds flok;
dkjkokl dk n.M ugha fn;k tk;sxk A ]
4 [71&d&n.M izfØ;k lafgrk] 1973 dh /kkjk 306 vkSj 308 ds micU/k bl 4[{kek vkfn lacfa /kr

micU/k vf/kfu;e
vf/kfu;e ds v/khu [Link]; vijk/kksa ds lEcU/k esa mlh izdkj ykxw gksaxs ftl izdkj os ds v/khu [Link];
mDr lafgrk dh /kkjk 306 esa mfYyf[kr vijk/kksa ds lEcU/k esa ykxw gksrs gSa A ] vijk/kksa ij ykxw
gksaxs ]
72–¼1½ tc dHkh bl vf/kfu;e ds v/khu [Link]; dksbZ vijk/k fd;k x;k gks dkSu lh oLrq,a
tCr fd;s tkus
rks & ;ksX; gksaxhA
¼d½ ,slh izR;sd ftlds lEcU/k esa ,slk vijk/k fd;k x;k gks (
¼[k½ ,slk izR;sd HkHkdk] crZu] vkStkj ;k midj.k vkSj leLr lkeku ftuds
}kjk mDr vijk/k fd;k x;k gks (
¼x½ izR;sd tks fof/kiwoZd vk;kr dh xbZ gks] ftldk ifjogu fd;k x;k gks]
tks fufeZr dh xbZ gks] dCts eas j[kh xbZ gks ;k [k.M ¼d½ ds v/khu tCr dh tkus ;ksX;
fdlh ds lkFk&lkFk ;k mlds vfrfjDr casp nh xbZ gks (
¼?k½ izR;sd ik=] laos’Vu vkSj vkoj.k ftlesa ;FkkiwokZsDr dksbZ ;k dksbZ lkeku]
HkHkdk] crZu] vkStkj ;k midj.k gks ;k ,sls ik= ;k laos’Vu dh fdlh vU; vUroZLrq
¼;fn dksbZ gks½ ds lkFk&lkFk ik;k tk; ( vkSj
¼³½ izR;sd i”kq] xkM+h] ty;ku ;k vU; okgu tks ,sls ik= ;k laos’Vu ds ykus
ys tkus ds fy, iz;ksx fd;k tk; (
tCr fd, tkus ;ksX; gksxk A
5[¼2½ tgk¡ bl vf/kfu;e ds fdlh micU/k ds v/khu fdlh oLrq ;k i”kq dk
vfHkxzg.k fd;k tk; ogka ,slh lEifRr dks vfHkxzghr ,oa fu:) djus okyk vf/kdkjh] ,sls

——————————————————————————————————————————
1- ,MsIVs”ku vkQ ykt vkMZj] 1937 }kjk ¼,Dlkbtsfcy vkfVZdy½ ds fy, izfrLFkkfir A
2- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 24 }kjk izfrLFkkfir A
3- mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 24¼[k½ }kjk izfrLFkkfir A
4- mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 21 }kjk izfrLFkkfir A
5 mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 25 }kjk izfrLFkkfir A

71
[The United Provinces Excise Act, 1910]

three working days from the date of such seizure and detention ;
produce a detailed report for confiscation along with such seized
property, seizure memo and other relevant documents before the
Collector. The Collector shall, upon receiving the said report along with
seizure memo and seized property, immediately order for safe custody
and storage of goods as he may deem fit. The Collector, if satisfied for
reasons to be recorded that an offence has been committed due to
which such thing or animal has become liable to confiscation under
sub-section (1), he may order confiscation of such thing or animal
whether or not a prosecution for such offence has been instituted ;
Provided that in the case of anything (except an intoxicant) or
animal referred to in sub-section (1), the owner thereof shall be given
an option to pay in lieu of its confiscation such fine as the Collector
thinks adequate, not exceeding its market value on the date of its
seizure.]1
2 [(3)
Where the Collector on receiving report of seizure or on
inspection of the seized thing, including any animal, cart, vessel or
other conveyance, is of the opinion that any such thing or animal is
subject to speedy wear and tear or natural decay or it is otherwise
expedient in the public interest so to do he may order such thing
(except an intoxicant) or animal to be sold at the market price by
auction or otherwise.
(4) Where any such thing or animal is sold as aforesaid, and —
(a) no order of confiscation is ultimately passed or maintained
by the Collector under sub-section (2) or on review under sub-section
(6) ; or
(b) an order passed on appeal under sub-section (7) so requires;
or
(c) in the case of a prosecution being instituted for the offence
in respect of which the thing or the animal is seized, the order of the
Court so requires ;
the sale proceeds after deducting the expenses of the sale shall be paid
to the person found entitles thereto.
(5) (a) No order of confiscation under this section shall be made
unless the owner thereof or the person from whom it is seized is
given—
(i) a notice in writing informing him of the grounds on which
such confiscation is proposed ;
(ii) an opportunity of making a representation in writing within
such reasonable time as may be specified in the notice ; and
(iii) a reasonable opportunity of being heard in the matter.
(b) Without prejudice to the provisions of clause (a), no order
confiscating any animal, cart, vessel, or other conveyance shall be

——————————————————————————————————————————
1. [Link] sec. 25 of U.P. Act No. 4, 2018.
2. Ins. by sec. 7 of U.P. Act No. 13, 1979.

72
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

vfHkxzg.k ,oa fu#)rk ds fnukad ls rhu dk;Z fnol ds Hkhrj] ,slh vfHkxzghr lEifRr]
vfHkxzg.k Kkiu vkSj vU; lqlaxr nLrkostksa lfgr vf/kgj.k gsrq foLr`r fjiksVZ dysDVj
ds le{k izLrqr djsxk A dysDVj vf/kxzg.k Kkiu vkSj vfHkxzghr lEifRr lfgr mDr
fjiksVZ izkIr djus ij rRdky eky dh lqjf{kr vfHkj{kk vkSj [Link].k gsrq vkns”k nsxk]
tSlk fd og mfpr le>s A ;fn vfHkfyf[kr fd;s tkus okys [Link] ls dysDVj dks
;g lek/kku gks tk; fd dksbZ vijk/k fd;k x;k gS ftlds dkj.k ,slh oLrq ;k i”kq
mi/kkjk ¼1½ ds v/khu vf/kgj.k fd;s tkus dk nk;h gks x;k gS] rks og ,slh oLrq ;k i”kq
dk vf/kgj.k djus dk vkns”k ns ldrk gS pkgsa ,sls vijk/k ds fy;s vfHk;kstu lafLFkr
fd;k x;k gks ;k u fd;k x;k gks %
izfrcU/k ;g gS fd mi/kkjk ¼1½ esa fufnZ’V fdlh oLrq ¼eknd oLrq dks NksM+dj½
;k i”kq dh fLFkfr esa mlds Lokeh dks ;g fodYi fn;k tk;sxk fd og mlds vf/kgj.k
ds cnys esa mldk vfHkxzg.k fd;s tkus ds fnukad dks mlds cktkj ewY; ls vuf/kd
tqekZuk dk Hkqxrku djs] ftls dysDVj i;kZIr le>sA]1
2[ ¼3½ tgk¡ vfHkxzg.k dh fjiksVZ izkIr gksus ij ;k vfHkxzghr oLrq dk ftlds
vUrxZr dksbZ i”kq] xkM+h] ty;ku ;k vU; okgu Hkh gS] fujh{k.k djus ij dysDVj dh
;g jk; gks fd dksbZ ,slh oLrq ;k i”kq “kh?kzrk ls {kh.k vkSj nqcZy ;k izkd`frd :i ls
{k; gksus okyk gS ;k vU;Fkk yksdfgr esa ,slk djuk lehphu gS] ogka og ,slh oLrq
¼eknd oLrq dks NksM+dj½ ;k i”kq dks uhyke }kjk ;k vU; izdkj ls cktkj ewY; ij
cspus dk vkns”k ns ldrk gS A
¼4½ tgka dksbZ ,slh oLrq ;k i”kq dks mi;qZDr izdkj ls cspk tk;] vkSj &&
¼d½ mi/kkjk ¼2½ ds v/khu ;k mi/kkjk ¼6½ ds v/khu iqufoZyksdu ij dysDVj
}kjk vUrrksxRok tCrh dk vkns”k u fn;k tk; ;k u cuk jgus fn;k tk;] ;k
¼[k½ mi/kkjk ¼7½ ds v/khu vihy ij fn;s x;s vkns”k esa ,slk visf{kr gks] ;k
¼x½ ml vijk/k ds fy;s ftlds lEcU/k esa oLrq ;k i”kq dk vfHkxzg.k fd;k
tk;] vfHk;kstu lafLFkr fd;s tkus dh n”kk esa U;k;ky; ds vkns”k ls ,slk djuk
visf{kr gks]
ogk¡ foØ;&O;; dh dVkSrh djus ds i”pkr~ foØ;&vkxe dk Hkqxrku mlds
gdnkj O;fDr dks fd;k tk;xk A
¼5½ ¼d½ bl /kkjk ds v/khu tCrh dk vkns”k rc rd ugha fn;k tk;xk tc
rd fd mlds Lokeh ;k ml O;fDr dks ftlls vfHkx`ghr fd;k tk; &&
¼1½ ,sls vk/kkj lwfpr djrs gq;s ftu ij bl izdkj tCrh izLrkfor gS] dksbZ
fyf[kr uksfVl (
¼2½ ,sls ;qfDr;qDr le; ds Hkhrj tSlk uksfVl esa fofufnZ’V fd;k tk;]
fyf[kr vH;kosnu nsus dk volj] vkSj
¼3½ ml fo’k; esa lquokbZ dk ;qfDr;qDr volj (
u ns fn;k tk; A
¼[k½ fdlh i”kq] xkM+h] ty;ku ;k vU; okgu dks tCr djus dk dksbZ vkns”k ugha
fn;k tk;xk ;fn mldk Lokeh dysDVj ds larks’kkuqlkj ;g lkfcr dj ns fd i”kq] xkM+h]

——————————————————————————————————————————
1- m0iz0 vf/kfu;e la0 4] 2018 dh /kkjk 25 }kjk izfrLFkkfirA
2- m0iz0 vf/kfu;e la0 13] 1979 dh /kkjk 7 }kjk c<+k;k x;kA

73
[The United Provinces Excise Act, 1910]

made if the owner thereof proves to the satisfaction of the Collector

that it was used in carrying the contraband goods without the
knowledge or connivance of the owner, his agent, if any, and the
person incharge of the animal cart, vessel or other conveyance and
that each of them had taken all reasonable and necessary precautions
against such use.
(6) Where on an application in that behalf being made to the
Collector within one month from any order of confiscation made under
sub-section (2), or as the case may be, after issuing notice on his own
motion within one month from the order under the sub-section
refusing confiscation to the owner of the thing or animal seized or to
the person from whose possession it was seized, to show cause why
the order should not be reviewed, and after giving him a reasonable
opportunity of being heard, the Collector is satisfied that the order
suffers from a mistake apparent on the face of the record including any
mistake of law, he may pass such order on review as he thinks fit.
(7) Any person aggrieved by an order of the confiscation under
sub-section (2) or sub-section (6) may, within one month from the date
of the communication to him of such order, appeal to such judicial
authority as the State Government may appoint in this behalf and the
judicial authority shall, after giving an opportunity to the appellant to
be heard pass such order as it may think fit, confirming, modifying or
annulling the order appealed against.
(8) Where a prosecution is instituted for the offence in relation
to which such confiscation was ordered the thing or animal shall
subject to the provisions of sub-section (4) be disposed of in
accordance the order of the Court.
(9) No order of confiscation made by the Collector under this
section shall prevent the infliction of any punishment to which the
person affected thereby may be liable under this Act. ]1
Further 73. When anything mentioned in clauses (a) and (b) of section
provisions
for 72, sub-section (1) is found in circumstances which afford reason for
confiscation believing that an offence punishable under this Act has been
committed in respect or by means thereof, or when such an offence
has been committed and the offender is not known or cannot be found,
the Collector may order confiscation of such thing and of any other
thing or animal found or used therewith which is liable to confiscation
as provided by section 72, sub-section (1) :
Provided that no such order shall be made 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 his 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

——————————————————————————————————————————
1. Ins. by sec. 7 of U. P. Act no. 13 of 1979.

74
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

ty;ku ;k vU; okgu dk iz;ksx mlds Lokeh] vfHkdrkZ] ;fn dksbZ gks] vkSj izHkkjh
O;fDr dh tkudkjh ;k ekSukuqefr ds fcuk] fofuf’kn~/k eky dks ys tkus ds fy;s fd;k
x;k Fkk vkSj buesa ls izR;sd us bl izdkj iz;ksx fd;s tkus ds fo#) lHkh ;qfDr;qDr
vkSj vko”;d iwokZsik; fd;s Fks vkSj bl mica/k dk dksbZ izfrdwy izHkko [kaM ¼d½ ds
micU/kksa ij ugha iM+sxkA
¼6½ tgk¡ mi/kkjk ¼2½ ds v/khu fn;s x;s tCrh ds fdlh vkns”k ls ,d ekl ds
Hkhrj dysDVj dks] bl fufeRr vkosnu&i= fn;s tkus ij ;k] ;FkkfLFkfr] mDr mi/kkjk
ds v/khu tCrh ls bUdkj djus ds vkns”k ls ,d ekl ds Hkhrj vfHkx`ghr oLrq ;k i”kq
ds Lokeh dks ;k ml O;fDr dks ftlds dCts ls mls vfHkx`ghr fd;k x;k gks] dysDVj
}kjk [Link] ls ;g dkj.k crkus dk uksfVl tkjh djus ds i”pkr~ fd D;ksa u vkns”k
dk iqufoZyksdu fd;k tk; vkSj mls lquokbZ dk ;qfDr;qDr volj nsus ds i”pkr~]
dysDVj dk ;g lek/kku gks tk; fd vfHkys[k dks ns[kus ls gh ;g izdV gksrk gS fd
vkns”k esa dksbZ Hkwy gS ftlds vUrxZr fof/k lEcU/kh Hkwy Hkh gS] ogka og iqufoZyksdu
djds ,slk vkns”k ns ldrk gS] ftls og mfpr le>s A
¼7½ mi/kkjk ¼2½ ;k mi/kkjk ¼6½ ds v/khu tCrh ds fdlh vkns”k ls O;fFkr dksbZ
O;fDr mls ,slk vkns”k lalfw pr fd;s tkus ds fnukad ls ,d ekl ds Hkhrj] ,sls
U;k;kf;d izkf/kdkjh dks vihy dj ldrk gS ftls jkT; ljdkj bl fufeRr fu;qDr
djs vkSj U;kf;d izkf/kdkjh vihykFkhZ dks lquokbZ dk volj nsus ds i”pkr~ ml vkns”k
dh ftlds fo#) vihy dh tk;] iqf’V] ifj’dkj ;k fo[kaMu djus dk ,slk vkns”k ns
ldrk gS tSlk og mfpr le>sA
¼8½ tgk¡ ,sls vijk/k ds fy;s ftlds laca/k esa ,slh tCrh dk vkns”k fn;k x;k
gks] vfHk;kstu lafLFkr fd;k tk;s] ogk¡ mi/kkjk ¼4½ ds micU/kksa ds v/khu jgrs gq;s ml
oLrq ;k i”kq dk fuLrkj.k U;k;ky; ds vkns”k ds vuqlkj fd;k tk;xkA
¼9½ bl /kkjk ds v/khu dysDVj }kjk fn;k x;k tCrh dk dksbZ vkns”k ,sls
fdlh n.M ds vkjksi.k ls fuokfjr ugha djsxk ftlds fy;s mlls izHkkfor O;fDr bl
vf/kfu;e ds v/khu Hkkxh gksA]1
73–tc /kkjk 72 dh mi/kkjk ¼1½ ds [k.M ¼d½ vkSj ¼[k½ esa mfYyf[kr dksbZ tCrh ds lEcU/k esa
vxzrs j micU/k
oLrq ,slh ifjfLFkfr;ksa esa ikbZ tk; ftuls ;g fo”okl djus dk dkj.k gks fd ml oLrq
ds lEcU/k esa ;k mlds }kjk bl vf/kfu;e ds v/khu [Link]; vijk/k fd;k x;k gS ;k
tc ,slk vijk/k fd;k x;k gks vkSj vijk/kh vKkr gks ;k og u fey ldsa] rks dysDVj
,slh oLrq ;k mlds lkFk ik;h xbZ ;k iz;qDr dksbZ vU; oLrq ;k i”kq dks tks /kkjk 72
dh mi/kkjk ¼1½ esa dh xbZ O;oLFkk ds vuqlkj tCr fd, tkus ;ksX; gks] tCr djus dk
vkns”k ns ldrk gS %
izfrcU/k ;g gS fd dksbZ ,slk vkns”k rc rd u fn;k tk;xk tc rd fd
iz”uxr oLrq ;k i”kq ds tCr fd, tkus ds fnukad ls ,d ekg] dh vof/k u chr tk;
;k ml O;fDr dh ¼;fn dksbZ gks½] tks mlds lEcU/k esa fdlh vf/kdkjh dk nkok djs
vkSj ml lk{; dh ¼;fn dksbZ gks½] tks og vius nkos ds leFkZu esa izLrqr djs] lquokbZ
u dj yh tk; %
vxzsrj izfrcU/k ;g gS fd ;fn iz”uxr oLrq “kh?kzrkiwoZd vkSj izkd`frd :i ls
{k; gksus okyh gks ;k ;fn dysDVj dh ;g jk; gks fd iz”uxr oLrq ;k i”kq dk foØ;
——————————————————————————————————————————
1- mΠizΠvf/kfu;e laΠ13] 1979 dh /kkjk 7 }kjk c<+k;k x;kA

75
[The United Provinces Excise Act, 1910]

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.
Order for 1[73-A. Where any intoxicant is confiscated under section 72
destroying
confiscated or section 73, the Collector, may, subject to any order passed in that
intoxicant. behalf by any court if in his opinion the confiscated intoxicant is not fit
for human consumption or if the confiscated intoxicant cannot be
stored or preserved, order the intoxicant to be destroyed
notwithstanding anything to the contrary contained in this Act :
Provided that the intoxicant shall not be destroyed except after
expiration of two months from the date of confiscation or where an
application for review or an appeal against the order of confiscation is
pending except in accordance with the order passed in such, review or
appeal in this regard :

Provided further that any order for destruction of the intoxicant

under this section shall not be passed without providing opportunity of
hearing after notice of seven days to the person from whose custody
the intoxicant is recovered :
Provided also that adequate sample of the intoxicant shall be
preserved to meet the evidentiary requirements. ]
[Compounding 2[74. (1) Any Excise Officer specially empowered by the State
of offences]2
Government in that behalf may accept from any person whose license,
permit or pass is liable to be cancelled or suspended under section 34
or who is reasonably suspected of having committed an offence
punishable under section 64 or section 68, a sum of money not
exceeding 3 [fifty thousand rupees] in lieu of such cancellation or
suspension or by way of composition for the offence which may have
been committed, as the case may be, and in all cases in which any
property has been seized as liable to confiscation under this Act, may
release the same on payment of the value thereof (as estimated by
such officer).
4[(1-A)
Any officer specially empowered by the State Government
in that behalf may subject to any general or special order of the State
Government compound, whether before or after the institution of the
prosecution, any offence punishable 5[under clause (a) and (b)] of sub-
section (1) of section 60 or section 63, where the quantity of the
intoxicant involved does not exceed the quantity notified by the State
Government in that behalf, or any offence punishable under sub-
section (3) of section 60, on payment of such sum of
money as composition fee as he thinks fit, which shall not be

——————————————————————————————————————————
1. Subs. by sec. 26 of U. P. Act no. 4 of 2018.
2. Subs. by sec. 22 of U. P. Act no. 9 of 1978.
3. Subs. by sec. 27(a) of U. P. Act no. 4 of 2018.
4. Ins. by sec. 9 of U. P. Act no. 13 of 1979.
5. Subs. by sec. 27(b) of U. P. Act no. 4 of 2018.

76
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

mlds Lokeh ds ykHkkFkZ gksxk rks dysDVj fdlh Hkh le; mldk foØ; fd, tkus dk
funs”k ns ldrk gS ( vkSj bl /kkjk ds mica/k ,sls foØ; ds “kq) vkxe ij ;Fkk”kD;
ykxw gksaxAs
1[73&d&tgk¡ /kkjk 72 ;k /kkjk 73 ds v/khu dksbZ eknd oLrq dk vf/kgj.k vf/kgj.k eknd
oLrq dks u’V djus
fd;k tk;] ogk¡ fdlh U;k;ky; }kjk ml fufeRr fn;s x;s fdlh vkns”k ds v/;/khu] dk vkns”k
;fn dysdVj dh jk; esa vf/kgj.k dh x;h eknd oLrq ekuo miHkksx ;ksX; ugha gS
vFkok ;fn vf/kgj.k dh x;h eknd oLrq dks [Link] vFkok ifjjf{kr ugha fd;k tk
ldrk gS] rks og bl vf/kfu;e esa vUrfoZ’V fdlh ckr ds izfrdwy gksrs gq;s Hkh mDr
eknd oLrq dks u’V fd;s tkus dk vkns”k ns ldrk gS %
izfrcU/k ;g gS fd mDr eknd oLrq dks vf/kgj.k fd;s tkus ds fnukad ls nks
ekl dh lekfIr ds i”pkr~ ds flok; ;k tgk¡ vf/kgj.k ds vkns”k ds fo:) iqufoZyksdu
;k fdlh vihy gsrq vkosnu&i=] bl lEcU/k esa ,sls iqufoZyksdu ;k vihy esa ikfjr
vkns”k ds vuqlkj ds flok; yfEcr gks] u’V ugha fd;k tk;sxk (
vxzrj izfrcU/k ;g gS fd bl /kkjk ds v/khu eknd oLrq u’V fd;s tkus gsrq
dksbZ vkns”k] ml O;fDr] ftldh vfHkj{kk ls eknd oLrq cjken fd;k x;k gks] dks
7 fnu dh uksfVl ds i”pkr~ lquokbZ dk volj iznku fd;s fcuk ikfjr ugha fd;k
tk;sxk(
izfrcU/k ;g Hkh gS fd eknd oLrq dk i;kZIr uewuk lkf{;d vis{kkvkas dh iwrhZ
ds fy;s ifjjf{kr fd;k tk;sxkA]
2 [74–¼1½ dksbZ vkcdkjh vf/kdkjh tks bl fufeRr jkT; ljdkj }kjk fo”ks’k vijk/kksa dk 'keu
:i ls l”kDr fd;k x;k gks] fdlh ,sls O;fDr ls ftldk ykblsal] ijfeV ;k ikl
/kkjk 34 ds v/khu fujflr ;k fuyfEcr fd;s tkus ;ksX; gks ;k ftlds lEcU/k esa
;qfDr;qDr lUnsg gks fd mlus /kkjk 64 ;k /kkjk 68 ds v/khu [Link]; vijk/k fd;k gS]
;FkkfLFkfr] ,sls fujlu ;k fuyEcu ds cnys esa ;k fd;s x;s vijk/k ds “keu ds :i esa
3[ipkl gtkj :i;s] ls vuf/kd /kujkf”k Lohdkj dj ldrk gS vkSj ,sls lHkh ekeyksa esa

ftlesa bl vf/kfu;e ds v/khu tCr dh tkus ;ksX; dksbZ lEifRr vfHkx`ghr dh x;h gks]
ml lEifRr ds ¼,sls vf/kdkjh }kjk vuqekfur½ ewY; dk Hkwxrku fd;s tkus ij NksM+
ldrk gS A
4 [¼1&d½ jkT; ljdkj }kjk bl fufeRr fo”ks’k :i ls l”kDr dksbZ vf/kdkjh]
jkT; ljdkj ds fdlh lkekU; ;k fo”ks’k vkns”k ds v/khu jgrs gq;s] vfHk;kstu lafLFkr
fd;s tkus ds iwoZ ;k i”pkr~] tgka vUrxzZLr eknd oLrq dk dk [Link] jkT; ljdkj
}kjk bl fufeRr vf/klwfpr ifjek.k ls vf/kd u gks] ogka /kkjk 60 dh mi/kkjk ¼1½ ds
5
[[k.M ¼d½ rFkk ¼[k½ ds v/khu] ;k /kkjk 63 ds v/khu [Link]; fdlh vijk/k dk] ;k
/kkjk 60 dh mi/kkjk ¼3½ ds v/khu [Link]; fdlh Hkh vijk/k dk] “keu Qhl ds :i esa

——————————————————————————————————————————
1 mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 26 }kjk izfrLFkkfirA
2 mΠizΠvf/kfu;e laΠ9] 1978 dh /kkjk 22 }kjk izfrLFkkfir A
3 mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 27¼d½ }kjk izfrLFkkfir A
4 mΠizΠvf/kfu;e laΠ13] 1979 dh /kkjk 9 }kjk c<+k;k x;k A
5 mŒ izŒ vf/kfu;e laŒ 4] 2018 dh /kkjk 27¼[k½ }kjk izfrLFkkfir A

77
[The United Provinces Excise Act, 1910]

less than 1[one thousand rupees which may extend to five thousand
rupees], where any such offence is committed by a person for the first
time.]

(2) On the payment by such person of such sum of money or

such value or both, as the case may be, such person, if in custody,
shall be set at liberty, and all the property seized may be released and
no proceeding shall be instituted or continued against such person in
any criminal court. The acceptance of such sum of money by way of
composition shall be deemed to amount to an acquittal and in no case
shall any further proceedings be taken against such person or property
with reference to the same act.
Imposition of 2 [74-A. (1) If a holder of a license, permit or pass granted
penalty
under this Act or an employee of such holder contravenes any of the
conditions of the license, permit or pass or any rule made under this
Act, Excise Officer authorized by the State Government in this behalf
may impose a penalty not exceeding 3[one lakh rupees].
(2) No order imposing a penalty shall be made under sub-
section (1) unless the holder of the license, permit or pass or the
employee concerned is given —
(a) a notice in writing informing him of the grounds on which it
is proposed to proceed under this section ;
(b) a reasonable opportunity of making a representation in
writing, within such time as may be specified in the notice, against
such ground ; and
(c) a reasonable opportunity of being heard in the matter.
(3) No person on whom a penalty is imposed under sub-section
(1) shall be liable to prosecution in respect of any offence under this
Act on the same facts.

CHAPTER — XI

MISCELLANEOUS
Exception of 75. Nothing in the foregoing provisions of this Act applies to
medicated
articles the import, manufacture, possession, sale or supply of any bona fide
medicated article for medicinal purposes by medical practitioners,
chemists, druggists, apothecaries or keepers of dispensaries, except in
so far as the 4[State Government] may by notification so direct.

——————————————————————————————————————————
1. Subs. by sec. 29(b) of U. P. Act no. 4 of 2018.
2. Subs. by sec. 22 of U.P. Act No. 9 of 1978.
3. Subs. by sec. 28 of U.P. Act No. 4 of 2018.
4. Subs. by A.O. 1950 for (Provl. Govt.)

78
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

,slh /kujkf”k dk] ftls og mfpr le>s vkSj tks 1 [,d gtkj :i;s tks ik¡p gtkj
:i;s rd gks ldrh gS] Hkqxrku djus ij] “keu dj ldrk gS] ;fn ,slk dksbZ vijk/k
fdlh O;fDr }kjk igyh ckj fd;k x;k gksA]
¼2½ ,sls O;fDr }kjk] ;FkkfLFkfr] ,sls /kujkf”k ;k ,sls ewY; ;k nksuks dk Hkqxrku
dj fn;s tkus ij ml O;fDr dks] ;fn vfHkj{kk esa gks] fueZqDr dj fn;k tk;xk vkSj
vfHkx`ghr leLr lEifRr NksM+ nh tk ldsxh vkSj ,sls O;fDr ds fo:) fdlh n.M
U;k;ky; esa dksbZ dk;Zokgh lafLFkr ugha dh tk;xh u tkjh j[kh tk;xh A “keu ds :i
esa ,slh /kujkf”k Lohdkj djus dks nks’keqDr le>k tk;sxk vkSj fdlh Hkh fLFkfr esa ,sls
O;fDr ;k lEifRr ds fo:) mlh dk;Z ds vfHkns”k esa dksbZ vxzrj dk;Zokgh ugh dh
tk;xh A
2[ 74–d&¼1½ ;fn bl vf/kfu;e ds v/khu fn;s x;s fdlh ykblsal] ijfeV ;k 'kkfLr vkjksi.k
ikl dk /kkjd ;k ,sls /kkjd dk dksbZ deZpkjh ykblsal] ijfeV ;k ikl dh fdUgha “krksZa
;k bl vf/kfu;e ds v/khu cuk;s x;s fdlh fu;e dk mYya?ku djrk gS rks jkT;
ljdkj }kjk bl fufeRr izkf/kd`r dksbZ vkcdkjh vf/kdkjh 3[,d yk[k #i;s] ls vuf/kd
dh “kkfLr vkjksfir dj ldrk gSA
¼2½ mi/kkjk ¼1½ ds v/khu “kkfLr vkjksfir djus dk dksbZ vkns”k ugha fn;k
tk;sxk tc rd fd ykblsUl] ijfeV ;k ikl ds /kkjd ;k lEc) deZpkjh dks &&
¼d½ mu vk/kkjksa dks ftu ij bl /kkjk ds v/khu dk;Zokgh fd;s tkus dk
izLrko gS] lwfpr djrs gq;s fyf[kr uksfVl u ns nh x;h gks (
¼[k½ ,sls le; ds Hkhrj] tks uksfVl esa fofufnZ’V fd;k tk;] ,sls vk/kkj ds
fo:) fyf[kr :i esa vH;kosnu djus dk ;qfDr;qDr volj u ns fn;k x;k gks ( vkSj
¼x½ ekeys esa lquokbZ dk ;qfDr;qDr volj u ns fn;k x;k gks A
¼3½ dksbZ O;fDr ftl ij mi/kkjk ¼1½ ds v/khu “kkfLr vkjksfir dh tk; bl
vf/kfu;e ds v/khu fdlh vijk/k ds lEcU/k eas mUgha rF;ksa ij vfHk;ksftr ugha fd;k
tk ldsxkA]

v/;k; & 11
[Link]
75–bl vf/kfu;e ds iwoZorhZ micU/kksa dh dksbZ ckr flok; ogk¡ rd tgk¡ rd vkS"kf/k;qDr inkFkksZ
ds lEcU/k esa
4 [jkT; ljdkj] vf/klwpuk }kjk ,slk funs'k ns] fpfdRlk O;olkf;;ksa] dsfeLVksa] vkS’kf/k viokn
foØsrkvksa] vkS’kf/kdksa ;k vkS’k/kky; j[kus okyksa }kjk vkS’k/kh; iz;kstuksa ds fufeRr fdlh
okLrfod vkS’kf/k;qDr inkFkZ dk vk;kr fd;s tkus] fuekZ.k fd;s tkus] mls dCts esa j[ks
tkus] mldk foØ; ;k laHkj.k fd;s tkus ij ykxw u gksxh A

——————————————————————————————————————————
1- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 27[k }kjk izfrLFkkfir A
2- mΠizΠvf/kfu;e laΠ9] 2018 dh /kkjk 22 }kjk izfrLFkkfir A
3- mΠizΠvf/kfu;e laΠ4] 2018 dh /kkjk 28 }kjk izfrLFkkfir A
4- ,MsIVs”ku vkWQ ykt vkMZj 1950 }kjk ¼izkfoaf”k;y xouZe.s V½ ds fy, izfrLFkkfirA

79
[The United Provinces Excise Act, 1910]

Power of State 76. The 1[State Government] may, by notification and subject
Government
to exempt to such conditions as it may think fit to prescribe, 2 [exempt] any
persons and person or class of persons, or any 3[intoxicant], wholly or partly, from
intoxicants
from the the operation of all or any of the provisions of this Act or of all or any
provisions of of the rules made under this Act, either throughout 4[Uttar Pradesh] or
this Act
in any specified area comprised therein or for any specified period, or
occasion.
Publication of 77. All rules made and notifications issued under the Act shall
rules and
notifications be published in the 5 [Official Gazette], and shall, have effect as if
enacted in this Act from the date of such publication or from such
other date as may be specified in that behalf.
6[Provided that notwithstanding anything to the contrary
contained in this section or in any judgment, decree or order, the
notification nos. 3514-E/XIII—331-78 and 1227-E/XIII—332-78, both
dated April 17, 1978, made by the State Government in exercise of the
powers under sections 28 and 29 and the amendments made by the
aforesaid notifications shall have effect and be deemed always to have
effect on and from April 1, 1978. ]
[Provided further that notwithstanding anything to the
7

contrary contained in this section or in any contract, judgment, decree

or order, the notification no. 3842-E/XIII—512-83, dated May 25,
1983, made by the State Government in exercise of the powers under
section 30 shall have effect and be deemed always to have effect on
and from April 1, 1983. ]
Bar of certain 78. (1) No suit shall lie in any civil Court against the
suits 8[Government] or any officer or person 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.
Limitation of (2) No civil Court shall try any suit which may lawfully be
suits
brought against the 8[Government] in respect of anything done, or
alleged to have been done, in pursuance of this Act, unless the suit is
instituted within six months after the date of the act complained of.
Power of 79. Any power conferred by this Act on the 9 [Excise
Excise
Commissioner, Commissioner] may be exercised from time to time as occasion
exercisable requires.
from time to
time

——————————————————————————————————————————
1. Subs. by the A. O. 1950 for (Provl. Govt.) which had been subs. by the A. O. 1937 for (L. G.).
2. For notifications of exemption, consult S. O. R.
3. Subs. for (excisable article) by the A. O. 1937.
4. Subs. for (the United Provinces) by the A. O. 1950.
5. Subs. for (Gazette) by the A. O. 1937.
6. Subs. by sec. 10 of U. P. Act no. 13 of 1979.
7. Subs. by sec. 2 of U. P. Act no. 23 of 1984.
8. Subs. for (Crown) by the A. O. 1950 which had been substituted for (Secretary of State for India in
Council) by the A. O. 1937.
9. Subs. for (Chief Revenue Authority) by s. 16 of U. P. Act II of 1928.

80
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

76– 1 [jkT; ljdkj] vf/klwpuk }kjk vkSj ,slh “krksZ ds v/khu jgrs gq, ftUgsa O;fDr;ksa rFkk
eknd oLrqvksa dh
og fofgr djuk mfpr le>s] fdlh O;fDr ;k O;fDr;ksa ds fdlh oxZ dks ;k fdlh bl vf/kfu;e ds
2 [eknd oLrq] dks bl vf/kfu;e ds lHkh micU/kksa ;k muesa ls fdUgha micU/kksa ds ;k micU/kksa ls foeqDr
djus dh jkT;
bl vf/kfu;e ds v/khu cuk;s x;s lHkh fu;eksa ;k muesa ls fdUgha fu;eksa ds izorZu ls ljdkj dh 'kfDr
;k rks [Link] 3 [mRrj izns'k] esa ;k rnvUrxZr lekfo’V fdlh fufnZ’V {ks= esa ;k fdlh
fufnZ’V vof/k ;k volj ds fy;sa [Link]% ;k va'kr% 4[foeqDr] dj ldrh gS A
77–bl vf/kfu;e ds v/khu cuk;s x;s leLr fu;e rFkk tkjh dh x;h leLr fu;eksa RkFkk
vf/klwpukvksa dk
vf/klwpuk;sa 5 [ljdkjh xtV] esa izdkf'kr dh tk;saxh vkSj os bl izdkj izHkkoh gksaxh çdk”ku
ekuks os bl vf/kfu;e esa ,sls izdk'ku ds fnukad ls ;k ,sls vU; fnukad ls tks rnFkZ
fufnZ’V fd;k tk;] vf/kfu;fer gqbZ gksa A
6 [izfrcU/k ;g gS fd bl /kkjk ;k fdlh [Link];] fMØh ;k vkns'k esa fdlh izfrdwy
ckr ds gksrs gq;s Hkh] jkT; ljdkj }kjk /kkjk 28 vkSj 29 ds v/khu “kfDr;ksa dk iz;ksx djds
tkjh dh xbZ vf/klwpuk la[;k 3514 bZ@rsjg &331&78] fnukad 17 vizSy] 1978 vkSj
1227&bZ@rsjg 332&78] fnukad 17 vizSy] 1978 vkSj mi;qZDr vf/klwpukvksa }kjk fd;s x;s
la'kks/ku] 1 vizSy] 1978 dks vksj ls izoR` r gksaxs vkSj lnSo 1 vizSy] 1978 dks vksj ls izo`Rr
le>s tk;saxsA]
7 [vxzrj izfrcU/k ;g gS fd bl /kkjk esa ;k fdlh lafonk] [Link];] fMØh ;k vkns'k
eas fdlh izfrdwy ckr ds gksrs gq, Hkh] jkT; ljdkj }kjk /kkjk 30 ds v/khu “kfDr dk iz;ksx
djds tkjh dh x;h vf/klwpuk la[;k 3842bZ@rsjg&512&83] fnukad 25 ebZ] 1983 igyh
vizSy] 1983 dks vkSj mlh fnukad ls izHkkoh gksxh vkSj lnSo ls izHkkoh le>h tk;sxhA]
78–¼1½ bl vf/kfu;e ds ;k vkcdkjh jkTkLo ls lacaf/kr rRle; izo`Rr fdlh dfri; oknksa ij
vU; fof/k ds vuqlj.k esa ln~HkkoiwoZd fd;s x;s ;k fd;s tkus ds fy;s vkfn’V fdlh jksd
dk;Z ds fo’k; esa {kfriwfrZ ds fy;s 8 [ljdkj] ds ;k fdlh vf/kdkjh ;k vU; O;fDr ds
fo:) dksbZ okn fdlh flfoy U;k;ky; esa izLrqr u fd;k tk ldsxk A
¼2½ dksbZ flfoy U;k;ky; fdlh ,sls okn ij tks bl vf/kfu;e ds vuqlj.k esa dh
xbZ vFkok dh xbZ vfHkdfFkr fdlh ckr ds laca/k esa 8[ljdkj] ds fo:) fof/k iwoZ ds yk;k
tk ldrk gks] fopkj.k ugha djsxk tc rd fd og okn ifjokfnr dk;Z ds fnukad ds
i'pkr~ N% ekg ds Hkhrj lafLFkr u fd;k tk; A
79–bl vf/kfu;e }kjk 9 [vkcdkjh vk;qDr] dks iznRr dksbZ “kfDr le;&le; vkcdkjh vk;qDr
dh le;&le;
ij vorjkuqlkj iz;qDr dh tk ldrh gS A ij ç;ksDrO;
'kfDr;ka

——————————————————————————————————————————
1- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼izkfoaf'k;y xouZeUs V½ ds fy, izfrLFkkfir tks ,MsIVs”ku vkQ ykt vkMZj] 1937 }kjk
¼yksdy xouZeasV½ ds fy, izfrLFkkfir fd;k x;k Fkk
2- ,MsIVs'ku vkQ ykt vkMZj] 1937 }kjk ¼,Dlkbtsfcy vkfVZdy½ ds fy, izfrLFkkfir A
3- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼;wukbVsM izkfolst½ ds fy, izfrLFkkfir A
4- foeqDr dh vf/klwpukvksa ds fy, mn~n's ; vkSj [Link] ds fooj.k nsf[k, A
5- ,MsIVs'ku vkQ ykt vkMZj] 1937 }kjk ¼xtV½ ds fy, izfrLFkkfir A
6- mΠizΠvf/kfu;e laΠ13] 1979 dh /kkjk 10 }kjk izfrLFkkfir A
7- mΠizΠvf/kfu;e laΠ23] 1984 dh /kkjk 2 }kjk izfrLFkkfir A
8- ,MsIVs'ku vkQ ykt vkMZj] 1950 }kjk ¼fn Økmu½ ds fy, izfrLFkkfir tks ,MsIVs”ku vkQ ykt vkMZj] 1937 }kjk ¼lsØsVjh vkQ
LVsV Qkj bafM;k bu dkSafly½ ds fy, izfrLFkkfir fd;k x;k Fkk A
9- laŒ izkŒ vf/kfu;e laŒ 2] 1923 dh /kkjk 16 }kjk ¼phQ jsoUs ;w vFkkfjVh½ ds fy, izfrLFkkfir A

81
[The United Provinces Excise Act, 1910]

Schedule
ENACTMENTS REPEALED

(See section 2)
——————————————————————————————————————————
Year Number Short title Extent of repeal
——————————————————————————————————————————
ACTS OF THE GOVERNOR-GENERAL IN COUNCIL

1863 XVI The Excise (Spirits) Act, 1863 The whole so far as it
affects the (Uttar Pradesh.)
1894 VIII The Indian Tariff Act, 1894 Section 6 so far as it
affects the (Uttar Pradesh.)
1896 XII The Excise Act, 1895 The whole so far as it
affects the (Uttar Pradesh.)
1906 VII The Excise (Amendment) Act, Ditto.
1906

82
 [la;Dq r izkUr vkcdkjh vf/kfu;e] 1910]

vuqlwph
fujflr vf/kfu;fefr;ksa
¼/kkjk 2 nsf[k;s½
——————————————————————————————————————————
o’kZ la[;k laf{kIr uke fujlu dk foLrkj
——————————————————————————————————————————
lifj’kn~ xouZj tujy ds ,sDV~l
1863 16 n ,Dlkbt ¼fLizVl
~ ½ ,sDV] 1863 lai.w kZ ,sDV tgk¡ rd og ¼mRrj
izns'k ij½ izHkkoh gksrk gS A
1894 8 n bafM;u VSfjQ ,sDV] 1894 /kkjk 6 tgk¡ rd og ¼mRrj izn's k
ij½ izHkkoh gksrh gS A
1896 12 n ,Dlkbt ,sDV] 1895 lai.w kZ ,sDV tgk¡ rd og ¼mRrj
izns'k ij½ izHkkoh gksrk gS A
1906 7 n ,Dlkbt ¼vesUMesUV½ ,sDV] 1906 rnSo

83