Sikkim Excise Act, 1992
No: 2 Dated: Apr, 09 1992
Sikkim Excise Act, 1992
(Act No. 2 of 1992)
An Act to provide for the manufacture, possession, sale, transport, import and export of alcoholic liquor and imposition of duty of excise therein and for matters connected therewith and incidental thereto.
BE it enacted by the Legislature of Sikkim in the Forty-third Year of the Republic of India as follows; -
CHAPTER I
Preliminary
1. Short title, extent and commencement:- a. This Act may be called the Sikkim Excise Act, 1992.
b. It extends to the whole of Sikkim.
c. It shall come into force on stitch date as the Government may, by notification, appoint.
2. Definitions. - In this Act, unless the context otherwise requires,'-
a. "Beer' includes ale, stout, porter and all other fermented liquor usually made from malt;
b. "to bottle" means to transfer liquor from a cask or other veasel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not, and includes re-bottling;
c. "denaturant" means any substance as may be prescribed for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine, or in any other way whatsoever;
d. "to denature" means to mix spirit with one or more denaturants in such manner as may be prescribed and "denatured spirit" means spirit so mixed;
e. "excisable article" means any alcoholic liquor for human consumption or any intoxicating drug hut does not include medicinal preparations or toilet preparations containing alcohol;
Explanation. - In this clause the expressions "Medicinal preparations" and "toilet' preparations" have the same meaning respectively assigned to them 'in the Medicinal and Toilet Preparations (Excise Duties). Act, 1955;
f. "Excise Commissioner" means the person appointed by the Government to exercise all the powers and to perform all the duties of the Excise Commissioner in Sikkim;
g. "excise duty" and "countervailing duty" means such excise duty or countervailing duty, as the case may be, as mentioned in entry 51 of List II of the Seventh Schedule to the Constitution;
h. "Excise Officer" means the Additional Commissioner or Joint Commissioner or Deputy Commissioner or Assistant Commissioner or any officer appointed or invested with the powers under section 5.
i. "excise revenue" means revenue derived or derivable from any duty, fee, tax, penalty payment (other than a fine imposed by a Criminal Court) or confiscation imposed, made or ordered under this Act or any other law for the time being in force relating to liquor or intoxicants;
j. "export" means to take out of Sikkim;
k. "Government" means the Government of the State of Sikkim;
l. "import" means to bring into Sikkim;
m. "intoxicant" means -
i. any liquor, or
ii. any substance which is declared by the Government by notification to be an intoxicant for the purposes of this Act;
n. "liquor" means liquid consisting of or 'containing alcohol and includes -spirit, wine, pachwai, beer and any substance which the Government may by notification, declare to be liquor for the purposes of this Act;
Explanation. - In this clause "spirit" or "wine" means plain spirit of or above such strength as the Government may, by notification, specify;
o. "manufacture" includes -
i. every process, whether natural or artificial by which any intoxicant is produced or prepared;
ii. redistillation; and
iii. every process for the rectification, flavouring, blending or colouring of liquor or for the reduction of strength of liquor for sale;
p. "notification" means a notification published in the Official Gazette;
q. "pachwai" means fermented rice, millet, or other grain or any other substance which the Government may, by notification, declare to be the basic raw material for making pachwai, whether mixed with any liquid or not, and any liquid obtained there from whether diluted or undiluted but does not include beer ";
r. "prescribed" means prescribed 'by rules made under this Act;
s. "place" includes building, house, shop, booth, vessel, raft, vehicle and tent;
t. "sale" means any transfer other than by way of gift;
u. "spirit" means any liquor containing alcohol obtained by distillation, whether' it is denatured or not;
v. "Transport" means to remove from one place to another within Sikkim.
3. Power to declare what shall be deemed to be "country liquor" and "Foreign liquor or" respectively. - The Government may, by notification, declare what, for the purposes of this Act, or any portion thereof, shall be deemed to be "country liquor" and "Foreign" respectively.