1. | Short title |
2. | Interpretation |
3. | Duty to be levied on litre of alcohol |
4. | Imposition and amendment of excise duties |
5. | Appointment of officers |
6. | Registration of stills |
7. | Transfer of registered still |
8. | No removal, etc., of stills without notice |
9. | Prohibition of distilling, etc., without licence |
10. | Grant of licence. Licence not to be granted in certain cases |
11. | Transfer of licence |
12. | Special licence may be granted to chemists and others |
13. | Construction of stills |
14. | Defective building, etc |
15. | Cabinet may permit distiller to use fittings, etc., not prescribed by this Act |
16. | Alteration of vessels, utensils, pipes and fittings |
17. | Notice to be given of intention to recommence distilling |
18. | Distiller not to distill from wash not made in his or her distillery |
19. | Officer may take sample of spirits, etc |
20. | Removal of spirits |
21. | How quantity of spirits to be ascertained |
22. | Storage tank |
23. | Spirits to be kept only in spirit receiver or store |
24. | Spirits to be drawn off into packages in presence of Officer, etc |
25. | Account of stock and penalty for excess or deficiency |
26. | Redistillation of spirits |
27. | Low wines or spirits not to be mixed so as to increase gravity |
28. | Government Warehouse |
29. | Distiller's warehouse |
30. | Removal of spirits from distillery to warehouse |
31. | Duty to be paid on deficiency occurring during removal into warehouse |
32. | Payment of duty when deficiency occurs in warehouse |
33. | Storage dues |
34. | Storage of packages in warehouse |
35. | Vatting, blending, etc., in warehouse |
36. | Transfer of warehoused spirits |
37. | Samples from warehoused spirits |
38. | No compensation for spirits lost in Government warehouse |
39. | Duty payable on delivery from warehouse |
40. | Duty and storage dues payable before removal |
41. | Delivery of spirits for exportation or for ship's stores |
42. | Spirits from one warehouse to another |
43. | Regulations for delivery of spirits |
44. | Grant of permit |
45. | Permit to accompany spirits removed by a dealer |
46. | Marks and numbers to be stated on request note and permit |
47. | Penalties for removal of spirits without permit and fraudulent use of permit |
48. | Penalty and forfeiture for forgery of request note or permit |
49. | Dealer to cancel permit |
50. | Remission of duty on lost spirits |
51. | Methylation of spirits |
52. | Offences and penalty in connection with methylated spirits |
53. | Purified methylic alcohol to be liable to duty |
54. | Spirits used in arts or manufactures may be exempted from duty |
55. | Weighing machine, weights and measures to be provided by distiller |
56. | Distiller to provide accommodation for officer |
57. | Fastenings for locks to be provided by distiller |
58. | Tampering with locks, etc |
59. | Penalty for illegal dealings with wash, low-wines or spirits |
60. | Penalty for receiving, etc., spirits illicitly distilled or when duty not paid |
61. | Penalty for permitting unlicensed distillation on premises |
62. | Penalty on person present at unlicensed distillation, etc |
63. | Obstruction of officer |
64. | Penalty on person making signals to persons engaged in illicit distilling, etc |
65. | Assaults on persons acting under Excise law |
66. | Illegal buying or procuring of spirits |
67. | Persons in possession of unpermitted spirits |
68. | Penalty on constables refusing to aid |
69. | Penalty on persons offering or accepting bribes |
70. | Power of officers to enter any land |
71. | Power of entry on premises of distiller |
72. | Power to search for pipes, etc |
73. | Power to go on board and search ships |
74. | Detention of and penalty on persons unlawfully removing spirits |
75. | Power to enter and search for illicit stills and spirits |
76. | Supply of lights and ladders |
77. | Power to take samples |
78. | Power to enter premises of dealer |
79. | Power to require receiver, worm-tank and worm to be emptied |
80. | Forfeitures and seizures |
81. | Restoration of things seized |
82. | Procedure in respect of things seized |
83. | When reasonable cause for seizure no liability to action or prosecution and no costs to claimant |
84. | Dealings with things forfeited and proceeds of sale |
85. | Reward to informer and persons aiding |
86. | Discharge of offender who informs |
87. | Proceedings to be commenced within 6 months and to be taken in name of Comptroller of Excise or Commissioner of Police |
88. | Liability of distiller or dealer for acts of servant |
89. | Onus of proof of exemption on defendant |
90. | Distillery apparatus to be deemed property of distiller |
91. | Refund of duty |
92. | Liability of corporation to disqualification |
93. | Acts to be done by distiller may be done by agent |
94. | General penalty |
95. | Penalty under sections 25, 26, 51 and 54 |
96. | Forms |
97. | Regulations |
98. | Cabinet may make interim order |
99. | Excise duty to be refunded when order expires |
Schedule 1 | |
Schedule 2 | |