CO882-(8-9) — Page 627

PUBLIC RECORD OFFICE

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C.O. 882

PUBLIC RECORD OFFICE, LONDON

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IX.

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Penalties.

43 Whoever, in contravention of this Ordinance or of any rule or order made under this Ordinance, or of any licence, permit. or pass obtained under this

Ordinance –

Imports, exports, transports, or possesses any excisable article; or

4 Manufactures any excisable article, or

on Cultivates or collects the hemp plant (Cannabis satira or indien) or coca

plant; or

ofa Taps any toddy producing tree, or

Draws toddy from any tree, or

(7) Establishes or works any distillery, brewery, or warehouse, or

(0) Ises, keeps, or has in his possession any materials, still, utensil, imple. ment, or apparatus whatsoever for the purpose of manufacturing any excisable article other than toddy, or

thy Sells or keeps or exposes for sale any excisable article, or

Bottles any liquor for purposes of sale

shall be guilty of an offence, and be liable on conviction to imprisonment of either description for a term which may extend to six months, or to fine which may extend to one thousand rupees, or to both, and where the act hereby penalised is continued after conviction, he shall be liable to the aforesaid punishment for each day on which the offence is so continued.

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Whoever without lawful authority has in his possession any quantity of any excisable article which has been unlawfully imported, transported, or manu- factured, or on which the prescribed duty has not been paid, shall be guilty of an riffence, and be liable on conviction to imprisonment of either description for a term which may extend to six months, or to fine which may extend to one thousand rupees, or to both

45 Whoever, being the holder of a licence, permit, or pass granted under this Ordinance, or being in the employ of such holder and acting on his behalf-

(e) 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) Wilfully contravenes any rule made under Section 31; or

(2) Wilfully 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 Ordi-

ance →

shall be guilty of an offence, and be liable on conviction to imprisonment of either description which may extend to three months, or to fine which may extend to two hundred rupees, or to both, and, in the case of an offence continued after con- viction, to such punishment as aforesaid for each day on which the offence is so Continued

46

(1) Any excise officer who without lawful excuse shall cease or refuse to perform, or shall withdraw himself from, the duties of his office, unless expressly durs, or being 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, or who shall be guilty of cowardice, shall be guilty of an offence, and be liable on conviction to imprisonment of either description which may extend to three months, or to fine which may extend to six months' pay, or to both.

Offences by serieufticups,

For offence to otherwin-

(2) Any excise officer who shall

(a) Wilfully fail in his duty to report any offence against this Ordinance or

any rule or order made thereunder; or

any

(b) Connive at the commission of any offence against this Ordinance—

may extend shall be liable on conviction to imprisonment of either description which to six months, or to fine which may extend to one year's pay, or to both.

47. Whoever is guilty of any act or intentional omission in contravention of provided for of the provisions of this Ordinance, or of any rule or order made under this Ordi- nance, and not otherwise provided for in this Ordinance, shall on conviction be liable to fine which may extend to one hundred rupees, or, in default of payment of the fine, to imprisonment which may extend to six months, and in the case of an offence continued after conviction to such punishment as aforesaid for each day on which the offence is so continued.

Enhanced termicbovent

48. If any person, after having been previously convicted of an offence punish- after previous able under Section 43 or Section 44, subsequently commits and is convicted of an

conviction.

13

offence punishable under either of those sections, he shall be liable to twice the punishment which might be imposed on a first conviction under this Ordinance Pro- vided that nothing in this section shall prevent any offence which might otherwise have been tried summarily under Chapter XVIII. of The Criminal Procedure Code, 1898, from being so tried

1941) No Magistrate shall take cognizance of an offence punishable—

tory Under Sections 43, 44, or 47, except on his own knowledge or suspicion.

or on the complaint or report of an excise officer; or

(b) Under Section 45 or Section 46, except on the complaint or report of the Excise Commissioner. Government Agent, or an excise officer autho- rised by either of them on that behalf.

(2) Except with the special sanction of the Governor, no Magistrate shall take cognizance of any offence punishable under this Ordinance, unless the prosecution is instituted within a year after the commission of the offence.

Prosecution

Trú

50. In prosecutions under Section 43 it shall be presumed, until the contrary Presumption is proved, that the accused person has committed an offence under that section in miss of respect of—

(a) Any excisable article; or

(b) Any still, utensil, implement, or apparatus whatsoever for the manufac-

ture of any excisable article other than toddy; or

(c) Any such materials as are ordinarily used in the manufacture of any

excisable article-

for the possession of which, or for his conduct in connection with which, he is unable to account satisfactorily; and the holder of a licence, permit, or pass under this Ordinance shall be punishable, as well as the actual offender, for any offence under Section 43 or Section 44 or Section 45 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 commis- sion of such offence. Provided that no person other than the actual offender shall be punished with imprisonment, except in default of payment of fine.

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51. Whenever an offence has been committed under this Ordinance, the excis- What thinge able article, materials, still, utensil, implement, or apparatus in respect of or by confiscation. means of which such offence has been committed shall be liable to confiscation. Any excisable article lawfully imported, transported, manufactured, had in possession, or sold along with, or in addition to, any excisable article liable to confiscation under this section, and the receptacles, packages, and coverings in which any such excisable article, materials, still, utensil, implement, or apparatus as aforesaid is found, and the other contents, if any, of the receptacles or packages in which the same is found, and the animals, carts, vessels, or other conveyance used in carrying the same, shall likewise be liable to confiscation.

52. (1) When in any case tried by him the Magistrate decides that anything Confiscation is liable to confiscation under the foregoing section, he may order confiscation, or may how ordered. give the owner of the thing liable to be confiscated an option to pay, in lieu of confiscation, such fine as he thinks fit.

(2) When an offence under this Ordinance has been committed, but the offender is not known or cannot be found, or when anything liable to confiscation under this Ordinance and not in the possession of any person cannot be satisfactorily accounted for, the case shall be inquired into and determined by the Government Agent, who may order confiscation.

Provided that no such order shall be made until the expiration of one month from the date of seizing the thing intended to be confiscated, or without hearing the person, if any, claiming any right thereto, and 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 Government Agent is of opinion that the sale would be for the benefit of its owner, the Government Agent may at any time direct it to be sold; and the provisions of this sub-section shall, as nearly as may be practicable, apply to the nett proceeds of such sale.

compound

53. The Government Agent or any excise officer specially empowered by the Power to Governor in that behalf may accept from any person whose licence, permit, or pass com is liable to be cancelled or suspended under Section 26, or who is reasonably suspected of having committed an offence under Section 45 or Section 47, a sum of money not exceeding two hundred rupees in lieu of such cancellation or suspension or by way of