GOVERNMENT OF THE PUNJAB
EXCISE AND TAXATINO DEPARTMENT
THE PUNJAB EXCISE
POWERS AND APPEAL ORDERS
NOTIFICATION
[7th Jan 1975]
No.52-75/26-EX (P)I, dated.
III. In exercise of the powers conferred by section 9 of the Punjab Excise Act
1914 (1 of 1914) and all other powers enabling him in this behalf and in
supersession of Excise and Taxation Department Notification No.1302-63/760-Ex.
1 dated the 13th
April, 1963, the Governor of the Punjab is pleased to appoint the Director
General Excise and Taxation Punjab to be an Excise Commissioner and invest him
with all the power conferred on the Financial Commissioner by the said Act.
Aforesaid notification No.1302-63/760-Ex. 1 dated the 13 the April 1963 shall
be treated as cancelled with immediate effect.
3.1 Under section
8(a) of the Punjab Excise Act the Punjab Government are pleased to direct that
the general superintendence and administration by the Financial Commissioner in
matter relating to Excise shall be subject to the following restrictions:-
(a)
No shops may be licensed for the sale of liquor or
drugs in any village or in any ward or quarter of a town in which a license did
not previously exist without the sanction of the Government.
(b)
The number of liquor and drug shops, which may be
licensed in any local area, shall be subject to the orders of the Government.
3.2 Under section 10 of the Punjab Excise Act the Punjab Government
are pleased to direct that there shall be three classes of Excise Officers, to
be designated 1st
class, 2nd
class and 3rd class,
respectively, and the persons mentioned in groups A, B and C below shall be
respectively Excise Officers of the 1st 2nd and 3rd class: -
GROUP A
Excise Officers of the 1st class.
All Assistant and Extra
Assistant Commissioners.
The Excise Assistant to the
Financial Commission, Punjab.
All Deputy Excise and Taxation
Commissioners.
All Excise and Taxation
officers.
Assistant Excise and Taxation
Officers.
Excise Superintendents.
All Teshildars.
All Excise Inspectors.
All Naib Tehsildars.
All Excise and Taxation
Inspectors.
Such Excise and Taxation
Inspectors, second grade, as may be specially placed in this group by the
Excise Commissioner.
GROUP B
Excise Officers of the 2nd class.
All Excise and Taxation
Inspectors, second grade.
GROUP C
Excise Officers of the 3rd class.
All Excise clerks attached to
the Excise Offices of districts.
All Excise chaprasis sand
constables.
Handler attached to the Excise
Dogs Team.
The Punjab
Excise Powers & Appeal orders were notified under Punjab Government
notification NO. 5708-E&S dated 27.10.32 in exercise of the powers
conferred by Sections 6(b) 8,10,11,13, (b), 14,45,46,47,49,58 and 73 of Punjab
Excise Act 1 of 1914, section 14 of the
Opium Act of 1878 sections 23 and 30 of the dangerous Drugs
Act II of 1930/
3.3 The persons
mentioned in groups A and B below are under section 11 of the Punjab Excise
Act, invested with the powers of an Excise Officer of the 1st class and 3rd class respectively: -
GROUP A
(To exercise the powers of an
Excise Officer of the 1st
class)
All Police Officers of the ran
of Head Constable and of any rank superior thereto.
All Assistant Commissioners,
Superintendents.
Assistant Superintendents and
probationary Assistant Superintendents of the Central Excise and Salt
Department.
GROUP B
(To exercise the powers of an Excise Officer of the 3rd class) All field
Kanungos.
Inspectors in charge of circles,
kotgashts, jamadars and constables of the Central Excise and Salt Department.
All Police constables.
3.4 Under section
11 of the Punjab Excise Act, the persons mentioned below are invested with the
powers of an Excise Officer of 1st class as given in rule 3.5 below, except those given in
section 45 of the Excise Act, 1 of 1914: (a)-------------------
(b)---------------
(c)---------------
(d) All Excise Inspectors are Sub-inspectors
employed in the North West Frontier Province.
Provided that the said powers
shall be exercised only in respect of chars.
3.5 Under section
10(b) of the Punjab Excise Act, the Powers of Excise Officers of the classes
specified below are declared to be as follows: -
A
powers of an Excise Officer of the 3rd class.
(1)
Power under section 47 to seize without warrant any
person found committing an offence under section 61 (1) (a) or (c) or section
61(2) (a), (c) or (e)
(2)
Power under section 47 to arrest and detain intoxicants
or other articles liable to confiscation n connection with any of the aforesaid
offences and to detain and search persons upon whom and any vessel, raft,
vehicle, animal, package, receptacle or covering in or upon which he may have
reasonable cause to suspect any such article to be.
B
Powers of an Excise Officer of the 2nd class.
(1)
All the powers of an Excise Officer of the 3rd class.
(2)
All powers not included in the foregoing &
conferrable under section 47.
(3)
Power to enter and inspect places of manufacture and
sale and to examine and seize accounts and registers, test measures, weigh and
seize any materials, stills, utensils, implements, apparatus or intoxicants as
provided in section 45.
C
Powers of an Excise Officer of the 1st class.
(1)
All the powers of an Excise Officer of the 2nd class.
(2)
Powers to investigate under section 46.
(3)
Power to enter and inspect places of manufacture and
sale and to examine and seize accounts and registers, test measures, weigh and
seize any materials, stills utensils, implements, apparatus or intoxicants as
provided in section 45.
C Powers
of an Excise officer of the 1st class.
(1)
All the powers of an Excise Officer of the 2nd class.
(2)
Powers to investigate under section 46.
(3)
Power to search without warrant as provided in section
49 (1) and to seize detain, search and arrest as provided in section 49 (2).
(4)
Power to grant bail under section 73.
3.6 (1) under
section 14 of the Opium Act 1 of 1878, the Punjab Government are pleased to
confer upon all Excise Officers above the rank of Jamadar or constables and
upon all Police Officers above the rank of constable, and to the classes of
persons other things liable to confiscation, and the detention, search and
arrest of any person reasonably believed to be guilty of any offence relating
to such opium described in the above mentioned section.
(2) In exercise of the powers conferred by section 14 of the
Opium Act 1 of 1878, the
Governor of the Punjab is
pleased to authorize all the Officers of the department of Opium under the
Central Excise and Customs Collectorate superior in rank to Jamadar to Exercise
the powers enumerated in the said section.
3.7 (1) Under
section 23 (1) of the Dangerous Drugs Act, 11 of 1930, the Punjab
Government is pleased to confer upon all Excise Officers
above the rank of Jamadar of Constables and upon all Police Officers above the
rank of constable and to the classes of persons described in order 3.4 the
powers with respect to searches for and seizures of dangerous drugs and other
things liable confiscation and detention, search and arrest of any person
reasonably believed to be guilty of any offence relating to such drags
described in the above mentioned section.
(2) In exercise
of the powers conferred by sub section (1) of section 23 of the Dangerous Drugs
Act 11 of 1930, the Governor of the Punjab is pleased to authorize all officers
of the Department of Opium under the control of the Central Excise and Land
Customs, Collectorate superior in rank to jamadar to exercise all the powers
enumerated in the said sub section.
3.8 Under section
30 of the Dangerous Drugs Act, 11 of 1930, the Punjab Government are pleased to
invest all Excise Officers of the 1st class with the powers of an Officer in charge
of a police Station for the investigation of offences under the said Act,
3.9 Under section 13(b) of the Punjab Excise Act the Board
of Revenue is permitted to delegate to Excise Commissioner and Collectors the
power conferred on him by sub-section (a) of section 15 of the said Act.
3.9 A Under
section 13(b) of the Punjab Excise Act 1914, the Governor of the Punjab is
pleased to permit the Board of Revenue to delegate to the Excise Commissioner
its powers under the following orders and rules issued under sections 58 &
59 of the said Act namely: -
1
The Punjab Intoxicants licencePublished in Punjab Government and sale Orders. notification No.5509-E&S dated the 19the
October 1932 as subsequently amended.
2
The Punjab Liquor licence Rules. Published in Financial
Commissioner’s notification No.5556-E&S dated the 21st October 1932 as
subsequently amended.
3.
The Punjab Tari (Manufacture ofPublished in
Financial Commissioner’s
Gur) Rules. notification No.5126.
4.
The Punjab Liquor Import Export,Published in
Punjab Government
Transport and Possessionnotification
No.5999-E&S dated the 12th
Orders. November 1932 as subsequently amended.
5.
The Punjab Liquor Permit andPublished in Financial Commissioner’s
|
|
Pass Rules.
|
notification
No. 6000 E&S, dated 12the November 1932 as subsequently amended.
|
|
6.
|
The Punjab Distillery
Rules.
|
Published in Financial Commissioner’s notification No.1474-E&S
dated the 5th
May 1932 as subsequently amended.
|
|
7.
|
The Punjab Brewery Rules.
|
Published in Financial Commissioner’s
|
notification No. 3105 E&S dated the 1st July 1932 as subsequently amended.
8.
The Punjab SweetsPublished in
Financial Commissioner’s
(Manufacture) Rules. notification
No.1264-Ex dated the 13the March 1939 as subsequently amended.
9.
The Punjab Chemical Works Published in Financial
Commissioner’s
Rules. notification No.310 E&S dated the 12th
January 1933 as subsequently
amended.
10. The
Punjab spirituousPublished in Financial
Commissioner’s preparation Bonded Ware-housenotification No.3668-Ex dated the 25th
Rules. August 1939.
11. The
Punjab Chars Permit andPublished in
Financial Commissioner’s pass rules. notification No. 4871-Ex dated the 13th
November 1935.
12. The
Punjab Supply and Sale ofPublished in Financial Commissioner’s
Hemp Drugs rules. notification
No.1352-E&S dated 8th
March 1932.
13. Punjab
Government notification No.5605 E&S dated the 29the September 1931,
relating to the establishment of Excise barriers.
3.10 Under
Section 13(b) of the Punjab Excise Act every Collector is permitted to delegate
the powers specified in column 1 of the attached schedule to the persons
mentioned in Column 2 subject to the condition if any in column 3: -
SCHEDULE
(1)
Power to issue passes for Any Assistant or Extra (1)
Such delegation export and transport of foreignAssistant shall be effected by liquor, country
spirit liquor, commissioner by written order a copy country
spirit, rectified spirit andname. of
which shall be denatured spirit. posted in a
conspicuous place at the district court house.
(2)
-------------
(3)
-----------------
(4)
--------------
(5)
Power to grant passes for the -do- (2) The Officer to
import export and transport of whom such powers bhang. are delegated shall
be called the Distt. Excise Officer.
(6)
Power to appoint salesmen to -do- work at licensed
premises.
(7)
Power to grant passes for the All Excise Officer of
export and transport of foreignthe 1 st and 2nd class liquor, country sipit,
rectifiedex-officio. spirit and
denatured spirit from vend premises.
(7A) Power to grant passes for
the All Excise Officer of export of medicinal and other the 1st and 2nd class – preparations
containing rectified ex-officio.
spirit.
(8)
Power of grant passes for theThe Assistant Excise export & transport of spirit fromand Taxation Officer a distillery and of beer
from a or Excise and brewery to vend premises. Taxation Inspector
(9)
Power to grant permits for the All Excise Officers of
possession of country spirit not the 1st class, exexceeding 10 gallons on special
officio. occasions
(10)
Power to grant passes for the The Excise and export and
transport ofTaxation Inspector
medicinal or other preparations incharge of Chemical containing rectified
spirit from works. the premises of approved manufacturers.
(10A
)
(11)
(12)
(13)
(14)
Power to grant passes for the The Excise Inspector
export and transport of bhang. and a selected excise sub-Inspector at the head
quarters of a district by name.
(15)
Power to grant passes for theThe Tehsildar and transport of bhang. Naib Tehsildar of any outlying tehsils
exofficio.
(16)
Power to grant passes for the Any persons within 1.
Provided that the export and transport of foreign the district licensed to
power to grant liquor country spirit and sell foreign liquor export passes
shall denatured spirit from the whole country spirit andbe delegated only sale vend premises of the
denatured spirit after obtaining the person mentioned in column 2. wholesale. previous sanction of the Excise
Commissioner.
2. Such
delegation shall be made by written order naming
the person to whom the power is
delegated.
(17)
Power to grant export and Any person granted a 1.
Provided that the transport passes for the exportlicence for the
retail power to grant and transport of foreign liquor vend of foreign
liquorexort passes shall from the retail premises of any
within the district. be delegated only
licensee to any other premises after
obtaining the of the same licensee. previous
sanction of the Excise
Commissoner.
2. Such
delegation shall be made by written order naming
the person to whom the power is
delegated.
3.11 Under
section 14 of the Punjab Excise Act it is declared that an appeal shall lie
from an original or appellate order of an Excise officers as follows, namely: -
(a)
To the Collector when the order is made by an Excise
Officer below the rank of the Collector.
(b)
To the Excise Commissioner when the order is made by the
collector provided that: (i) When an original order is confirmed on first
appeal, a further appeal shall not lie.
(ii) When any
such order is modified or reversed on appeal by the Collector, the order made
by the Excise Commissioner on further appeal, if any to him shall be final.
3.12 Under section 58(2) (c) of the Punjab
Excise Act it is directed that: -
(1) Every
memorandum of appeal must be accompanied by the order appealed against, in
original or by an authenticated copy of such order unless the omission to
produce such order or copy is explained to the satisfaction of the appellate
authority. The time spent in obtaining the authenticated copy of such order
shall be excluded from the period of limitation prescribed under clause (1)
above.
3.13 Under the
permission granted by order 3.9 of the Punjab Excise Powers and Appeal
Orders as amended by Punjab Government notification No.
713-Ex dated the 15the December,
1945, the Financial commissioner is pleased to delegate to
the Excise Commissioner and all
Collectors, the powers conferred on him by sub-section (a)
of section 15 of the Punjab Excise Act, 1914 in regard to the revision at any
time of any order passed by an Excise Officer subordinate to them.
3.13-A Under the
permission granted by order 3.9-A of the Punjab Excise Powers & Appeal
Orders, the Financial Commissioner is pleased to delegate to
the Excise Commissioner his Powers under the following orders and rules issued
under section 58 & 59 of the Punjab Excise Act, 1914, namely: -.
1.
The Punjab IntoxicantsPublished in Punjab Government
notification
licence and Sale Orders.
No.5509-E&S dated the 19th October 1932, as subsequently amended.
2.
The Punjab Liquor licencePublished in
Financial Commissioners
Rules. notification No.5556-E&S dated the 21st October
1932 as subsequently
amended.
3.
The Punjab TariPublished in
Financial Commissioners (Manufacture of Gur) Rules.notification No.5126-Ex
dated the 26th
October 1940.
4.
The Punjab Liquor Import, Published in Punjab
Government notification Export, Transport andNo.5999 E&S dated the 12 th November 1932 as
Possession Orders. subsequently amended.
5.
The Punjab Liquor PermitPublished in
Financial Commissioner’s and Pass Rues. notification
No. 6000 E&X dated the 12th November 1932 subsequently amended.
6.
The Punjab Distillery Rules. Published in Financial
Commissioner’s notification No.1474 E&S dated the 5th May 1932, as
subsequently amended.
7.
The Punjab Brewery Rules. Published in Financial
Commissioner’s notification No.3105 E&S dated the 1st July 1932, as
subsequently amended.
8.
The Punjab SweetsPublished in
Financial Commissioner’s
(Manufacture) Rules.
notification No.1264-Ex dated the 13th March 1939 , as subsequently amended.
9.
The Punjab ChemicalPublished in Financial Commission’s
notification
Works Rules No. 310-E&S
dated the 12th
January 1933 as subsequently amended.
10. The
Punjab SpirituousPublished in Financial Commissioner’s Preparations Bondednotification
No.3668-Ex dated the 25 th August Warehouse
Rules. 1939.
11.
The Punjab Chars PermitPublished in Financial Commissioner’s and Pass Rules.
notification No.4871-Ex dated the 13th November 1935.
12.
The Punjab Supply and Published in Financial
Commissioner’s sale of Hemp Drugs Rules. notification No.1352E&S dated the
8th March
1932.
13.
Punjab Government notifications NO. 5605-E&S dated
the 29th
September 1931 relating to the Establishment of Excise barriers.
3.14
Not reproduced being unnecessary.
3.15
Not reproduced being unnecessary.
3.16
Not reproduced being unnecessary.
3.17
Not reproduced being unnecessary.
3.18
Not reproduced being unnecessary.
3.19
North West Frontier Province Government Revenue
Department Notification No. 3754EXC-XIA-A-66 dated Peshawar, the 30th march, 1933.
In
exercise of the powers conferred by Section 6 (b), 8,10,11,13 (b)
14,45,46,47,49,58 and
73 of the Punjab Excise Act, 1 of 1914 as extended to the
North West Frontier Province by Chief
Commissioner’s Notification No. 120-EXC dated the 9th February, 1915,
section 14 of the Opium
Act 1 of 1878, and section 23 and 30 of the Dangerous Drugs
Act, 11 of 1930, the North West Frontier Province Government (Ministry of
Transferred Department) is pleased by notification to direct as follows: -
(1) This
notification may be cited as the North West Frontier Province Excise Powers and
Appeal Orders. It shall come into force atonce.
4
(a) Under section 11 of the Punjab Excise Act 1 of
1914 as extended to the North West
Frontier Province by Chief Commissioner’s Notification
No.120-EXC dated the 8-9th
February
1915, all Excise Inspectors and Sub-Inspectors employed in
the Attock, Rawalpindi, Mianwali,
Muzaffargarh and Dera Ghazi Khan districts in the Punjab are
invested with the powers of an Excise Officer of the 1st Class as given in rule
5 below except those given in section 45 of the Excise Act.
5
Under section 10 (b) of the Punjab Excise Act as
extended to the North West Frontier
Province by Chief Commissioner’s Notification No.120-EXC
dated the 8-9th
February, 1915, the
Powers of the Excise Officers of
the Classes specified below are declared to be as follows: A Powers of an Excise Officer of the 2nd class.
(1)
Power under section 47 to arrest without warrant any
person found committing an offence under section 61 (1) (a) or (c) or section
61 (2) (a), (c) or (e).
(2)
Power under section 47 to seize and detain intoxicant
or other articles liable to confiscation in connection with any of the
aforesaid offences and to detain and search persons upon whom and any vessel,
raft, vehicles, animal, package, receptacle or covering in or upon which he may
have reasonable cause to suspect any such article to be.
B Powers
of an Excise Officer of the 1st Class.
(1)
All the powers of an Excise Officer of the 2nd class.
(2)
All powers not included in the foregoing and
conferrable under section 47
(3)
Power to enter and inspect places of manufacture and
sale and to examine and seize accounts and registers, test measures, weigh and
seize any materials, stills, utensils implements, apparatus or in toxicants as
provided in section 45.
(4)
Power to investigate under section 46.
(5)
Power to search without warrant as provided in section
49 (1), and to seize detain, search and arrest as provided in section 49 (2).
(6)
Power to grant bail under section 73.
6
Under Section 14 of the Opium Act 1 of 1878, the
North West Frontier Province Government (Ministry of Transferred Department) is
pleased to confer upon all Excise Officers above the rank of Jamadar or
constables and upon all Police Officers above the rank of Constable, and to the
classes of persons described in rule 4 the powers with respect to search for and
seizure of opium and other things liable to confiscation and the detention,
search and arrest of any person reasonably believed to be guilty of any offence
relating to such opium described in the above mentioned section.
7
Under section 23 (1) of the Dangerous Drugs Act, II
of 1930, the north West Frontier
Province Government (Ministry of Transferred Department) is
pealed to confer upon all Excise Officers above the rank of Jamadar or
constables and upon all Police officers above with respect to searches for and
seizure of dangerous drugs and other things liable to confiscation and the
detention, search and arrest of any person reasonably believed to be guilty of
any offence relating to such drugs described in the above mentioned section.
8
Under Section 30 of the Dangerous Drugs Act II of
1930the North West Frontier Province
Government (Ministry of Transferred Departments) is pleased
to invest all Excise Officers of the 1st class with the powers of an Officer in charge
of a police station for the investigation of offences under the said Act.
In exercise of
the powers conferred by section 10 of the Punjab Excise Act (1 of 1914) read
with sub-section (3) of section 3 of the said Act and in supersession of the
West Pakistan Government notification No. E&T-26/9-56, dated the 9th April, 1956, the
Governor of West
Pakistan is pleased to appoint Divisional Excite and
Taxation Officer Rawalpindi, Peshawar, Lahore, Sargodha and Multan Divisional
Excise and Taxation Officers in West Pakistan to exercise, within the areas of
their respective jurisdiction, all the powers and to perform all the duties
conferred by the said Act on a Collector.
In exercise of
the power conferred by section 5 of the Opium Act 1878 read with rule 2 (g) of
the Rules published with Revenue Department notification No. E&T 2/7-56
dated the 23rd November
1956 and in supersession of all notifications in this respect, the Governor of
West Pakistan is pleased to appoint the Divisional Excise and Taxation Officers
in West Pakistan to exercise, within the areas of their respective
jurisdiction, all the powers and to perform all the duties conferred by the
said Act on a Collector.
In
exercise of the powers conferred by sub—section (2) of section 8 of the
Dangerous
Drugs Act 1930 read with rule 2 (c) of the rules published
under Revenue & Rehabilitation Department (Excise and Taxation)
Notification No. Ex V/1/1-58, dated the 21st March, 1959 and in supersession of all
nonfictions in this respect, the Governor of West Pakistan is pleased to
appoint the Divisional Excise and Taxation Officer in West Pakistan to
exercise, within the areas of their respective jurisdiction, all the powers and
to perform all the duties conferred by the said Act on a Collector.
GOVERNMENT OF THE PUNJAB
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
[7th Jan 1975]
No.52-75/26-EX (P)I, dated. III. In exercise of the powers
conferred by section 9 of the Punjab Excise Act 1914 (1 of 1914) and all other
powers enabling him in this behalf and in supersession of Excise and Taxation
Department Notification No.1302-63/760-Ex. 1 dated the 13th April, 1963, the
Governor of the Punjab is pleased to appoint the Director General Excise and
Taxation Punjab to be an Excise Commissioner and invest him with all the power
conferred on the Financial Commissioner by the said Act. Aforesaid notification
No.1302-63/760-Ex. 1 dated the 13 the April 1963 shall be treated as cancelled
with immediate effect.
By order of the Governor of the
Punjab.
ABDUL WAHID
Secretary to Government
Excise and Taxation Department.
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