U P Excise Act 1910 as amended by The Uttar Pradesh Excise Amendment Ordinance, 2017
No: 1910 Dated: Feb, 24 1910
U P Excise Act 1910 as amended by The Uttar Pradesh Excise Amendment Ordinance, 2017
-: PRELIMINARY :-
1. Short title and extent- (1) This Act may be called the United Provinces Excise Act, 1910, and
(2) It extends to the whole of Uttar Pradesh.
2. Repeal of enactments- The enactments mentioned in the Schedule are repealed to the extent specified in the fourth column thereof.
3. Interpretation- In this act unless there is something repugnant in the subject or context-
(1) " Excise revenue"- "Excise revenue" means revenue derived or derivable from any duty, fee, tax, fine (other than a fine imposed by a court of law), or confiscation imposed or ordered under the provisions of this Act, or of any other law for the time being in force relating to liquor or intoxicating drugs;
(2) "Excise officer"- "Excise officer" means a collector or any officer or person appointed or invested with powers under section 10;
(3) "Excise Commissioner"- "Excise Commissioner" means the officer appointed by the State Government under section 10, sub-section (2), clause (a);
(3-a) " Excise duty" and "countervailing duty"- "Excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 of List II in the Seventh Schedule to the Constitution;
(4) "manufatory" means a unit other than a distillery, where Indian made foreign liquor is manufactured and bottled.
(2) It extends to the whole of Uttar Pradesh.
2. Repeal of enactments- The enactments mentioned in the Schedule are repealed to the extent specified in the fourth column thereof.
3. Interpretation- In this act unless there is something repugnant in the subject or context-
(1) " Excise revenue"- "Excise revenue" means revenue derived or derivable from any duty, fee, tax, fine (other than a fine imposed by a court of law), or confiscation imposed or ordered under the provisions of this Act, or of any other law for the time being in force relating to liquor or intoxicating drugs;
(2) "Excise officer"- "Excise officer" means a collector or any officer or person appointed or invested with powers under section 10;
(3) "Excise Commissioner"- "Excise Commissioner" means the officer appointed by the State Government under section 10, sub-section (2), clause (a);
(3-a) " Excise duty" and "countervailing duty"- "Excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 of List II in the Seventh Schedule to the Constitution;
(4) "manufatory" means a unit other than a distillery, where Indian made foreign liquor is manufactured and bottled.