Keyword(s):
Beer, To Bottle, Denaturant, To Denature, Exciseable Article, Excise Duty,
Export, Import, Intoxicant, Liquor, Manufacture, Pachwai, Place, Sale, Spirit,
Transport
The following Aet of the Sikkiim Legislative Assembly having received the assent of
the Governor on 27th day of March, 1992, is hereby published for general information:—
THE 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 inci dental 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. (1) This. Act may be called the Sikkim Excise Act, 1992.
(2) It extends to the whole of Sikkim.
(3) It shall come into force on such date as the Government may, by notification, appoint,
2. 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 vessel
to a bottle or other receptacle for the purpose of sale, whether
any process of rectification fee employed or not, and includes
rebottling;
(c) “denaturant” means any substance as may be prescribed for ad-
mixture 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 is may be prescribed and “denatured spirit”
means spirit so mixed;
Short title, ext-
ent and com-
mencement.
Definitions Central Act 16
of 1955
2
(e) “exciseable article” means any alcoholic liquor for human con-
sumption 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 bv 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 Commissio-
ner 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 t© bring into Sikkim;
(m) “intoxicant” means –
(i) any liquor, or
(ii) any substance which is declared by the Government by noti-
fication 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.
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