ACT No. XVI of 1863
(Short title given by the Short
Titles Act, 1897 (14 of 1897)
For Statement of Objects and Reasons, see Calcutta Gazette,
1862, p. 4063, and for Proceedings in Council relating to the Bill, see ibid.,
Supplement, p. 449; and ibid., 1863, p. 106.
The Act was declared to be in force in all the Provinces and
the Capital of the Federation, except the Scheduled Districts, by the Laws
Local Extent Act, 1874 (15 of 184), s, 3.
The Act was repealed:‑--
in Bombay by the Bombay
Abkari (Amdt.) Act, 1912 (Bom. 12 of 1912); in the Punjab, by the Punjab Excise Act, 1914 (Pun I of 1914);
in Bengal and locally in Assam ,
by the Bengal Excise Act, 1909 (Ben. 5 of 1909), and the Eastern
Bengal and Assam Excise Act, 1910 (E.B. and A. 1 of 1910).
This Act has been extended and shall be deemed to have been
so extended to the whole of Pakistan on the 14th day of October, 1955 by the
Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch.)
ACT No. XVI of 1863
[10th March, 1963]
An Act to make special provision for the levy of the Excise
duty payable on Spirits used exclusively in Arts and Manufactures or in
Chemistry.
Preamble WHEREAS
it is expedient to make special provision for the levy of the excise duty payable
on spirits used exclusively in arts and manufactures or in chemistry ; It is
enacted as follows:‑--
1. Duty payable on removal of such spirits from distillery. Spirits intended to be used exclusively in arts and
manufactures or in chemistry may be removed from any licensed distillery in any
part of (See foot‑note, 7 on page 249, supra.) [Pakistan
Proviso. Provided
that no spirits shall be so removed until they have been effectually and
permanently rendered unfit for human consumption.
2 Rules of ascertaining that spirits to be removed have been
rendered unfit for human consumption etc.
(Ins. by A. O., 1937)[In each Province] the Board of Revenue or
other authority specially authorized in that behalf by the (Subs. ibid
1937, for “ L. G”) [Central Government] shall prescribe from time to
time, subject to the approval of the (Subs. ibid 1937, for “ L.
G.”) [Central Government] rules,---
for ascertaining and determining that spirits proposed to be
removed for the purposes aforesaid have been effectually and permanently
rendered unfit for human consumption; as required by section 1 of this Act;
for causing such spirits to be so rendered, if necessary, by
its own officers at the expense of the person who wishes to re*move them; and
for fixing the value of the spirit on which the ad valorem
duty shall be levied.
3. Penalty for breach of such rules. Every person who shall willfully contravene any rule
prescribed by the Board of Revenue, or other authority as aforesaid, under the
last preceding section of this Act, shall be liable on conviction before any
officer exercising the powers of a Magistrate to a penalty not exceeding five
hundred rupees for every such offence.
4. Penalty for attempting to render fit for human
consumption spirits removed under Act.
Every person who shall attempt, or shall connive at an attempt, to render fit
for human consumption, spirits removed from a distillery under the provisions
of this Act, shall be liable to a penalty not exceeding one thousand rupees;
and the possessor of such spirits on which such attempt has
been made, or which may have been rendered fit for human consumption, shall be
liable on conviction before any officer exercising the powers of a Magistrate,
to a penalty not exceeding five hundred rupees.
5. Penalty how levied.
Any penalty imposed under either of the last two preceding sections may in case
of non‑payment be levied by distress and sale of the goods and chattels of the
offender, by warrant under the hand of the officer by whom such penalty was
imposed.
6. In case of non-payment of penalty offender may be
detained pending return to distress warrant.
In case any such penalty shall not be forthwith paid, any such officer may
order the offender to be apprehended and detained in safe custody, until the
return can be conveniently made to such warrant of distress, unless the
offender shall give security to the satisfaction of such officer for his
appearance at such place and time as shall be appointed for the return of the
warrant of distress.
7. Imprisonment of offender in case of failure to recover
penalty by distress. If upon the return of such warrant
it shall appear that no sufficient distress can be had whereon to levy such
penalty, and the same shall not be forthwith paid, or
in case it shall appear to the satisfaction of such officer
by the confession of the offender or otherwise that he has not sufficient goods
and chattels whereupon such penalty could be levied if a warrant of distress
were issued,
any such officer may by warrant under his hand commit the
offender to the civil jail, there to be imprisoned, according to the discretion
of such officer, for any term not exceeding two calendar months when the amount
of penalty shall not exceed fifty rupees, and for any term not exceeding four
calendar months when the amount shall not exceed one hundred rupees, and for
any term not exceeding six calendar months in any other case, the commitment to
be determinable in each of the cases aforesaid on pay*ment of the amount.
8. [Provisions of section 11, Act III
of 1852, relating to adulteration, not to apply to spirits rendered unfit for
consumption under Act.] Rep. by the Repealing and Amending Act, 1891 (XII of
1891), s. 2 (1).
9. Confiscation in cases of conviction under section 3 or 4.
In every case of conviction under
section 3 or section 4 of this Act, the liquor or spirits with the cask or
vessel containing the same, and the cart, boat and animal or animals employed
in carrying such liquor or spirit, shall be liable to confiscation.
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