HP Excise Act 2011

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fof/k foHkkx vf/klwpuk f'keyk&2] 17 vxLr] 2012 la[;k ,y0,y0vkj0&Mh0¼6½&33@2011&yst-&Hkkjr ds jk"Vªifr] Hkkjr ds lafo/kku ds vuqPNsn 201 ds v/khu iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fnukad 19&7&2012 dks vuqeksfnr fgekpy izns'k vkcdkjh fo/ks;d] 2011 ¼2011 dk fo/ks;d la[;kad 29½ dks o"kZ 2012 ds vf/kfu;e la[;kad 33 ds :i esa lafo/kku ds vuqPNsn 348¼3½ ds v/khu mlds vaxzsth izkf/kd`r ikB lfgr fgekpy izns'k bZ&jkti= esa izdkf'kr djrh gSaA vkns'k }kjk] deZ flag pUnsy] lfpo ¼fof/k½A &&&&&&& fgekpy izns'k vkcdkjh fo/ks;d] 2011 /kkjkvksa dk Øe /kkjk % v/;k;&1 izkjfEHkd vkSj ifjHkk"kk,a 1- laf{kIr ukeA 2- ifjHkk"kk,aA 3- ns'kh 'kjkc vkSj fons'kh 'kjkcA 4- tkjh dh xbZ vf/klw pukvksa] vuqKfIr vkfn ds ykxw djus dks lhfer djus dh 'kfDrA v/;k;&2 LFkkiu vkSj fu;U=.k 5- foÙkk;qDr vkSj dyDVjA 6- vkcdkjh vf/kdkfj;ksa ds vU; oxZ rFkk mudh 'kfDr;ka vkSj vf/kdkfjrkA 7- bl vf/kfu;e ds v/khu fu;qDr O;fDr;ksa dk yksd lsod gksukA 8- izos'k djus vkSj fujh{k.k djus dh 'kfDrA 9- vUos"k.k djus dh 'kfDrA 10- vkcdkjh vf/kdkjh dh ryk'kh] vfHkxzg.k vkfn dh 'kfDr;kaA 11- eftLVªsV dh ryk'kh ysus ;k fxj¶rkjh djus ds fy, okj.V tkjh djus dh 'kfDrA 12- vkcdkjh vf/kdkfj;ksa dh lwpuk vfHkizkIr djus dh 'kfDrA 13- iqfyl vf/kdkfj;ksa }kjk vkcdkjh vf/kdkfj;ksa vkfn dh lgk;rk djuk vkSj vfHkx`ghr oLrqvksa dk izHkkj ysukA 14- 'kjkc dh nqdkusa ¼yhdj csUMt½ cUn djus dh 'kfDrA v/;k;&3 mRiknu] fofuekZ.k] dCtk] vk;kr] fu;kZr] ifjogu] Ø; ;k foØ; Hkkx&d fofuekZ.k

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HP Excise Act 2011New Act

Transcript of HP Excise Act 2011

Page 1: HP Excise Act 2011

fof/k foHkkx

vf/klwpuk

f'keyk&2] 17 vxLr] 2012

la[;k ,y0,y0vkj0&Mh0¼6½&33@2011&yst-&Hkkjr ds jk"Vªifr] Hkkjr ds lafo/kku ds vuqPNsn 201 ds v/khu iznÙk 'kfDr;ksa dk iz;ksx djrs gq, fnukad 19&7&2012 dks vuqeksfnr fgekpy izns'k vkcdkjh fo/ks;d] 2011 ¼2011 dk fo/ks;d la[;kad 29½ dks o"kZ 2012 ds vf/kfu;e la[;kad 33 ds :i esa lafo/kku ds vuqPNsn 348¼3½ ds v/khu mlds vaxzsth izkf/kd`r ikB lfgr fgekpy izns'k bZ&jkti= esa izdkf'kr djrh gSaA

vkns'k }kjk] deZ flag pUnsy]

lfpo ¼fof/k½A &&&&&&&

fgekpy izns'k vkcdkjh fo/ks;d] 2011

/kkjkvksa dk Øe

/kkjk %

v/;k;&1 izkjfEHkd vkSj ifjHkk"kk,a

1- laf{kIr ukeA 2- ifjHkk"kk,aA 3- ns'kh 'kjkc vkSj fons'kh 'kjkcA 4- tkjh dh xbZ vf/klwpukvksa] vuqKfIr vkfn ds ykxw djus dks lhfer djus dh 'kfDrA

v/;k;&2 LFkkiu vkSj fu;U=.k

5- foÙkk;qDr vkSj dyDVjA 6- vkcdkjh vf/kdkfj;ksa ds vU; oxZ rFkk mudh 'kfDr;ka vkSj vf/kdkfjrkA 7- bl vf/kfu;e ds v/khu fu;qDr O;fDr;ksa dk yksd lsod gksukA 8- izos'k djus vkSj fujh{k.k djus dh 'kfDrA 9- vUos"k.k djus dh 'kfDrA 10- vkcdkjh vf/kdkjh dh ryk'kh] vfHkxzg.k vkfn dh 'kfDr;kaA 11- eftLVªsV dh ryk'kh ysus ;k fxj¶rkjh djus ds fy, okj.V tkjh djus dh 'kfDrA 12- vkcdkjh vf/kdkfj;ksa dh lwpuk vfHkizkIr djus dh 'kfDrA 13- iqfyl vf/kdkfj;ksa }kjk vkcdkjh vf/kdkfj;ksa vkfn dh lgk;rk djuk vkSj vfHkx`ghr oLrqvksa

dk izHkkj ysukA 14- 'kjkc dh nqdkusa ¼yhdj csUMt½ cUn djus dh 'kfDrA

v/;k;&3 mRiknu] fofuekZ.k] dCtk] vk;kr] fu;kZr] ifjogu] Ø; ;k foØ;

Hkkx&d fofuekZ.k

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15- bl vf/kfu;e ds v/khu ds flok;] 'kjkc ds fofuekZ.k dk izfr"ks/kA 16- fMfLVyfj;ksa] czqvfj;ksa] okbufj ;k Hkk.Mkxkj dh LFkkiuk ;k vuqKkiuA 17- fMfLVyfj] cqzvfj ;k Hkk.Mkxkj vkfn esa fofufeZr ;k lax`ghr ¼j[kh½ 'kjkc dks gVkus dk

izfr"ks/kA [k.M&[k dCtk

18- 'kjkc ds dCts dk izfr"ks/kA 19- dfri; O;fDr }kjk viz;qDr vkSj eqfnzr yscy] MkV ¼dkWdZ½ vkfn vius dCts esa j[kuk

n.Muh;A 20- fof/k fo#)r;k fofufeZr] vk;kfrr] ifjokfgr vkfn 'kjkc ds dCts dk izfr"ks/kA

Hkkx&x vk;kr] fu;kZr vkSj ifjogu

21- 'kjkc ds vk;kr] fu;kZr ;k ifjogu dk izfr"ks/kA 22- 'kjkc dk vk;kr] fu;kZr ;k ifjogu izfrf"k) djus ;k vuqKk nsus dh jkT; ljdkj dh

'kfDrA Hkkx&?k

foØ; vkfn

23- 'kjkc ds foØ; vkfn dk izfr"ks/kA 24- vifefJr 'kjkc ds foØ; vkfn dk izfr"ks/kA 25- 'kjkc dh [kqnjk vkSj Fkksd fcØh dh lhek ?kksf"kr djus dh jkT; ljdkj dh 'kfDrA 26- vO;Ld dks foØ; ;k mlds fu;kstu dk izfr"ks/kA

v/;k;&4 vuqKfIr;ka] vuqKki= vkSj ikl

27- fofuekZ.k] foØ; vkfn ds fy, iV~Vs vuqnÙk djukA 28- vuqKfIr;ksa] vuqKki=ksa vkSj ikl iznku djus gsrq Qhl rFkk vU; 'krs±A 29- vuqKfIr;ka vkfn jn~n djus ;k fuyfEcr djus dh 'kfDrA 30- fdlh vU; vuqKfIr dks jn~n djus vkSj Qhl olwy djus dh 'kfDrA 31- vuqKfIr vkfn ds jn~ndj.k ;k fuyEcu gsrq dksbZ izfrdj ;k izfrnk; nkok ;ksX; ughaA 32- vuqKfIr vkfn dks izR;kg`r djus dh 'kfDrA 33- vuqKfIr vkfn esa rduhdh vfu;ferrk,aA 34- vuqKfIr vkfn ds uohdj.k ls bUdkj djus ij dksbZ nkok ughaA 35- vuqKfIr dk vH;iZ.kA

v/;k;&5 vkcdkjh 'kqYd vkSj izfr'kqYd

36- vkcdkjh 'kqYd vkSj izfr'kqYdA 37- jhfr] ftlesa 'kqYd mn~x`ghr fd;k tk,A 38- iV~Vs iznku djus gsrq lank;A

v/;k;&6 vijk/k vkSj 'kkfLr;ka

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39- fof/kfo#) mRiknu] fofuekZ.k] dCts] vk;kr] fu;kZr] ifjogu] foØ; vkfn ds fy, 'kkfLrA 40- fod`r fLifjV dks ekuo miHkksx ds ;ksX; cukus ;k cukus dk iz;kl djus ds fy, 'kkfLrA 41- 'kjkc esa vik;dj inkFkZ feykus ds fy, 'kkfLrA 42- izfrdj dk lank;A 43- vuqKfIr/kkjh ;k mlds lsod }kjk dfri; d`R;ksa ds fy, 'kkfLrA 44- vuqKIr fofuekZrk ;k foØsrk ;k mlds lsod }kjk diV ds fy, 'kkfLrA 45- jlk;uK ¼dSfeLV½ dh nqdku esa 'kjkc dk miHkksx djus ds fy, 'kkfLrA 46- lkoZtfud LFkkuksa esa 'kjkc dk miHkksx djus ds fy, 'kkfLrA 47- vU;Fkk vuqicaf/kr vijk/kksa ds fy, 'kkfLrA 48- fdlh O;fDr }kjk nwljs ds eís fofuekZ.k] foØ; ;k dCtkA 49- iwoZ nks"kflf) ds i'pkr~ dfri; vijk/kksa ds fy, of/kZr n.MA 50- n.Muh; vijk/kksa dks djus dk iz;Ru djuk ;k nq"izsj.k djukA 51- fxj¶rkfj;ksa] rykf'k;ksa vkfn ls lEc) izfØ;kA 52- dk;Zokfg;ka lafLFkr djus ds fy, vUos"kd vf/kdkjh }kjk fjiksVZA 53- vijk/kksa dk tekurh; vkfn gksukA 54- okj.V ds fcuk fxj¶rkjh dh n'kk esa gkftjh ds fy, izfrHkwfrA 55- vijk/kksa dk laKkuA 56- dfri; ekeyksa esa vijk/k ds fd, tkus dh mi/kkj.kkA 57- deZpkjh ;k vfHkdrkZ }kjk fd, x, vijk/k ds fy, fu;ksDrk dk nkf;RoA 58- dfri; ifjfLFkfr;ksa ds v/khu dFkuksa dh lqlaxfrA 59- fdlh vkcdkjh vf/kdkjh }kjk rax djus okyh ryk'kh] vfHkxzg.k] fujks/k ;k fxj¶rkjh djus

ds fy, 'kkfLrA

v/;k;&7 vf/kgj.k

60- oLrq dk vf/kgj.k ¼tCrh½ ftldh ckcr vijk/k fd;k x;k gSA 61- vf/kgj.k ¼tCrh½ ds fy, nk;h ;ku] okgu vkSj 'kjkc dk fujh{k.k rFkk vfHkxzg.kA 62- dfri; ekeyksa esa vkcdkjh vf/kdkjh }kjk ;ku ;k okgu dk vf/kgj.k ¼tCrh½A 63- /kkjk 62 ds v/khu vf/kgj.k ¼tCrh½ ls iwoZ dkj.k crkvks uksfVl tkjh djukA 64- vf/kgj.k ¼tCrh½ ds cnys 'kkfLrA 65- fopkj.k ds yfEcr jgus ds nkSjku vfHkx`ghr 'kjkc dk fuiVkuA

v/;k;&8 'keu

66- dyDVj }kjk vijk/kksa dk 'keuA 67- dfri; vU; vijk/kksa dk 'keuA

v/;k;&9 vihy vkSj iqujh{k.k

68- vihyA 69- iqujh{k.kA 70- dfri; dk;Zokfg;ksa dk otZuA

v/;k;&10 ns;ksa dh olwyh

71- vuqKfIr Qhl vkfn olwy djus dh 'kfDrA

Page 4: HP Excise Act 2011

72- vuqnku vius izcU/kk/khu ysus ;k iqu% foØ; djus rFkk deh olwy djus dh dyDVj dh 'kfDrA

73- vkcdkjh jktLo dk izFke izHkkj gksuk vkSj Hkw&jktLo ds cdk;k ds :i esa olwyh; gksukA

v/;k;&11 lk/kkj.k micU/k

74- eki] ckV vkSj ijh{k.k midj.kA 75- NwV nsus dh 'kfDrA 76- 'kfDr;ksa dk izR;k;kstuA 77- foKkiu fofu;fer djus dh 'kfDrA 78- iM+rky pkSfd;ksa ¼pSd iksLV~l½ ;k ukdksa ¼cSfj;jksa½ dh LFkkiukA 79- ln~HkkoiwoZd dh xbZ dkjZokbZ ds fy, laj{k.kA 80- jkT; ljdkj dh fu;e cukus dh 'kfDrA 81- foÙkk;qDr dh fu;e cukus dh 'kfDr;kaA 82- fujlu vkSj O;ko`fÙk;kaA

2012 dk vf/kfu;e la[;kad 33

fgekpy izns'k vkcdkjh vf/kfu;e] 2011

¼jk"Vªifr egksn;k }kjk rkjh[k 19 tqykbZ] 2012 dks ;Fkkvuqeksfnr½

eknd 'kjkc ds mRiknu] fofuekZ.k] dCts] vk;kr] fu;kZr] ifjogu] Ø; vkSj foØ; ls lEcfU/kr fof/k dks lesfdr] la'kksf/kr vkSj v|ru djus rFkk eknd 'kjkc ij vkcdkjh 'kqYd vkSj izfr'kqYd ds mn~xzg.k ds fy, vf/kfu;eA Hkkjr x.kjkT; ds cklBosa o"kZ esa fgekpy izns'k fo/kku lHkk }kjk fuEufyf[kr :i ls ;g vf/kfu;fer gks %&&

v/;k;&1

izkjfEHkd vkSj ifjHkk"kk,a

1- laf{kIr uke-&bl vf/kfu;e dk laf{kIr uke fgekpy izns'k vkcdkjh vf/kfu;e] 2011 gSA 2- ifjHkk"kk,a-&bl vf/kfu;e esa] tc rd fd dksbZ ckr fo"k; ;k lUnHkZ esa fo#) u gks]&& ¼d½ ^^fc;j** ls phuh vkSj gkWIl ds la;kstu ds lkFk ;k mlds fcuk ekYV vFkok vukt ls rS;kj

,sYdksgfyd is; vfHkizsr gS rFkk blds vUrxZr CySd fc;j] tkS dh 'kjkc] ;olqjk] tkS dh rhoz yky efnjk vkSj ,sls vU; inkFkZ] tSls jkT; ljdkj }kjk fofufnZ"V fd, tk,a] Hkh gSa(

¼[k½ ^^cksry esa Hkjuk** ls ihis ¼dkLd½ ;k vU; crZu ls cksry ;k vU; vuqeksfnr ik= esa 'kjkc

Mkyuk vfHkizsr gS vkSj blds vUrxZr iqu% cksry esa Hkjuk Hkh gS( ¼x½ ^^cqzzvfj** ls ,slk ifjlj vfHkizsr gS tgka fc;j fofufeZr dh tkrh gS vkSj blesa izR;sd ,slk

LFkku lfEefyr gS tgka fc;j dk Hk.Mkj.k fd;k tkrk gS ;k tgka ls ;g nh ¼Hksth½ tkrh gS(

Page 5: HP Excise Act 2011

¼?k½ ^^dyDVj** ls bl vf/kfu;e dh /kkjk 5 dh mi/kkjk ¼2½ ds vèkhu jkT; ljdkj }kjk fu;qDr

dksbZ vf/kdkjh vfHkizsr gS(

¼³½ ^^fod`r** ls dkjxj rkSj ij vkSj LFkk;h :i ls ekuo miHkksx ds fy, vuqi;qDr dj nsuk

vfHkizsr gS(

¼p½ ^^fMfLVyfj** ls ,slk ifjlj vfHkizsr gS tgka fLifjV fofufeZr dh tkrh gS] vkSj blesa izR;sd

,slk LFkku lfEefyr gS tgka bldk Hk.Mkj.k fd;k tkrk gS ;k tgka ls ;g nh ¼Hksth½ tkrh gS(

¼N½ ^^vkcdkjh 'kqYd** vkSj ^^izfr'kqYd** ls] ;FkkfLFkfr] ,slk dksbZ vkcdkjh 'kqYd ;k izfr'kqYd

vfHkizsr gS tks Hkkjr ds lafo/kku dh lkroha vuqlwph esa lwph-II dh izfof"V 51 esa ;Fkk of.kZr gS(

¼t½ ^^vkcdkjh vf/kdkjh** ls bl vf/kfu;e dh /kkjk ¼6½ ds v/khu fu;qDr ;k 'kfDr;ksa ls fofufgr

dksbZ vf/kdkjh ;k O;fDr vfHkizsr gS( ¼>½ ^^vkcdkjh jktLo** ls bl vf/kfu;e ;k rn~/khu cuk, x, fu;eksa ds v/khu mn~x`ghr ;k

lans; fdlh lank;] 'kqYd] vuqKfIr Qhl ;k vU; Qhl] vf/kjksfir tqekZuk ;k 'kkfLr ;k vknsf'kr vf/kgj.k ls O;qRiUu ;k O;qrik| jktLo vfHkizsr gS] ijUrq blds vUrxZr U;k;ky; }kjk vf/kjksfir tqekZuk ugha gS(

¼´½ ^^fu;kZr** ls dsUnzh; ljdkj }kjk ;Fkk ifjHkkf"kr lhek 'kqYd lhekar {ks= ls vU;Fkk] fgekpy izns'k ls ckgj ys tkuk vfHkizsr gS(

¼V½ ^^foÙkk;qDr** ls /kkjk 5 dh mi/kkjk ¼1½ ds v/khu fu;qDr vkcdkjh ,oa djk/kku vk;qDr vfHkiszr gS(

¼B½ ^^vk;kr** ls ¼^^Hkkjr esa vk;kr** vfHkO;fDÙk esa ds flok;½ dsUnzh; ljdkj }kjk ;Fkk ifjHkkf"kr

lhek 'kqYd lhekar {ks= ls vU;Fkk fgekpy izns'k esa ykuk vfHkizsr gS( ¼M½ ^^vuqKfIr** ls bl vf/kfu;e ds v/khu iznku dh xbZ vuqKfIr vfHkizsr gS( ¼<½ ^^'kjkc** ls eknd 'kjkc vfHkizsr gS vkSj ftlds vUrxZr lHkh nzo gSa] ftuesa ,Ydksgy fo|eku

gS ;k iz;qDr gS pkgs mls fd.ou }kjk ;k i'pkr~orhZ vklou }kjk vfHkizkIr fd;k gS vkSj blds vUrxZr ,slk dksbZ inkFkZ Hkh gS ftls jkT; ljdkj vf/klwpuk }kjk 'kjkc ?kksf"kr djs(

¼.k½ ^^fofuekZ.k** ds vUrxZr ,slh dksbZ izfØ;k gS] pkgs izkd`frd gks ;k d`f=e] ftlds }kjk fdlh

Hkh izdkj dh 'kjkc dk mRiknu fd;k tkrk gS ;k mls rS;kj fd;k tkrk gS vkSj blds vUrxZr iqu% vklou rFkk 'kjkc ds ifj'kks/ku] vodj.k] lqoklu] lfEeJ.k ;k jatu djus ;k cksryhdj.k ds fy, izR;sd izfØ;k Hkh gS(

¼r½ ^^vkS"k/kh; fufeZfr;ksa** vkSj ^^izlk/ku fufeZfr;ksa** ds ogh vFkZ gksaxs tks vkS"k/kh; vkSj izlk/ku

fufeZfr;ka ¼mRiknu 'kqYd½ vf/kfu;e] 1955 esa muds gSa(

Page 6: HP Excise Act 2011

¼Fk½ ^^'khjk** ls [kk.Mlkjh phuh lfgr] xqM+ ;k phuh ds fofuekZ.k dh vfUre voLFkk esa xUus ;k xqM+ ls mRikfnr xgjk dkyk jaxhu fpifpik rjy ¼nzo½ vfHkizsr gS] tc rjy ¼nzo½ ;k fdlh ,sls :i esa ;k phuh lfgr feJ.k gks] ftls fdf.or fd;k tk lds(

¼n½ ^^vf/klwpuk** ls bl vf/kfu;e vkSj rn~/khu cuk, x, fu;eksa ds v/khu tkjh rFkk jkti= esa

izdkf'kr vf/klwpuk vfHkizsr gS( ¼/k½ ^^ikl** ls ,slk nLrkost vfHkiszr gS tks 'kjkc ds gVk, tkus ;k mlds ifjogu dks oLrqr%

izkf/kd`r djrk gS( ¼u½ ^^vuqKki=** ls xarO; LFkku ls lEc) ftyk ds dyDVj ;k 'kjkc ds vk;kr vkSj ifjogu ds

fy, bl fufeÙk izkf/kd`r O;fDr }kjk tkjh vukifÙk dk dFku vfHkizsr gS( vkSj blds vUrxZr [kqnjk fcØh dh lhek ls vf/kd 'kjkc ds dCts dks izkfèkd`r djus okyk nLrkost vfHkizsr gS(

¼i½ ^^LFkku** ds vUrxZr dksbZ Hkou] nqdku] VSUV] vgkrk] cwFk] ;ku] ty;ku] ukSdk ¼cksV½ vkSj jk¶V gS(

¼Q½ ^^fofgr** ls bl vf/kfu;e ds v/khu cuk, x, fu;eksa }kjk fofgr vfHkizsr gS(

¼c½ ^^foØ;** ds vUrxZr nku ls vU;Fkk dksbZ vUrj.k gS(

¼Hk½ ^^jkT;** ls fgekpy izns'k jkT; vfHkizsr gS(

¼e½ ^^jkT; ljdkj** ls fgekpy izns'k ljdkj vfHkizsr gS( ¼;½ ^^fLifjV** ls vklou }kjk izkIr dksbZ ,sYdksgy;qDr rjy ¼nzo½ pkgs fod`r gks vFkok ugha]

vfHkizsr gS(

¼;d½ ^^ifjogu** ls jkT; esa ,d LFkku ls nwljs LFkku dks ys tkuk vfHkizsr gS(

¼;[k½ ^^;ku** ls fdlh Hkh izdkj dk ifg,nkj okgu vfHkizsr gS tks pyk, tkus ds fy, l{ke gS vkSj blds vUrxZr ,vjØk¶V] ukSdk ¼cksV½] ty;ku] jk¶V] eksVj ;ku] NdM+k vkSj i'kq }kjk ogu Hkh gS(

¼;x½ ̂^Hkk.Mkxkj** ls ,slk LFkku vfHkizsr gS tgka 'kjkc dk Hk.Mkj.k vuqKkr gS vkSj blds vUrxZr fofuekZ.k'kkyk dk lqlaxr Hkkx Hkh gS( vkSj

¼;?k½ ̂^okbufj** ls ,slk ifjlj vfHkizsr gS tgka efnjk ¼okbu½ fofufeZr dh tkrh gS vkSj blesa izR;sd ,slk LFkku lfEefyr gS tgka bldk Hk.Mkj.k fd;k tkrk gS ;k tgka ls ;g Hksth tkrh gSA

3- ns'kh 'kjkc vkSj fons'kh 'kjkc-&jkT; ljdkj vf/klwpuk }kjk ?kksf"kr dj ldsxh fd bl vfèkfu;e ds iz;kstu gsrq] fdls ^^ns'kh 'kjkc** vkSj fdls ^^fons'kh 'kjkc** le>k tk,A 4- tkjh dh xbZ vf/klwpukvksa] vuqKfIr vkfn ds ykxw djus dks lhfer djus dh 'kfDr-&tgka bl vf/kfu;e ds v/khu dksbZ vf/klwpuk tkjh dh tkrh gS] dksbZ fu;qfDr dh tkrh gS] dksbZ 'kfDr iznÙk dh tkrh gS] ;k dksbZ vuqKfIr] vuqKki= ;k ikl iznku fd;k tkrk gS] rks jkT; ljdkj ds fy, ;g fof/kiw.kZ gksxk fd og ;g funs'k nsa fd&& ¼d½ ;g leLr jkT; ;k fdlh fofufnZ"V LFkkuh; {ks= ;k {ks=ksa dks ykxw gksxk@gksxh( ¼[k½ ;g leLr ;k fdlh oxZ ds O;fDr;ksa] vf/kdkfj;ksa ;k ,sls vfèkdkfj;ksa ds d`R;ksa vkSj 'kfDr;ksa

dks ykxw gksxk@gksxh(

Page 7: HP Excise Act 2011

¼x½ ;g leLr fdlh fofufnZ"V 'kjkc ;k blds izdkj dks ykxw gksxk@gksxh( vkSj ¼?k½ ;g dsoy dqN fo'ks"k vof/k ;k volj gsrq izo`Ùk jgsxk@jgsxhA

v/;k;&2

LFkkiu vkSj fu;U=.k

5- foÙkk;qDr vkSj dyDVj-&¼1½ jkT; ljdkj] vf/klwpuk }kjk] vkcdkjh ,oa djk/kku vk;qDr tks foÙkk;qDr dh leLr 'kfDr;ksa dk iz;ksx djsxk fu;qDr dj ldsxh vkSj jkT; ljdkj ds fu;U=.k ds v/;/khu vkcdkjh lEcU/kh lHkh ekeyksa dk lkèkkj.k v/kh{k.k ,oa iz'kklu ml esa fufgr gksxkA

¼2½ jkT; ljdkj] bl vf/kfu;e ds v/khu fdlh fofufnZ"V {ks= esa dyDVj ds drZO;ksa dk fuoZgu djus ds fy, vf/klwpuk }kjk mrus dyDVj fu;qDr dj ldsxh ftrus og mfpr le>s vkSj dyDVj] foÙkk;qDr ds fu;U=.k ds v/;/khu] viuh vf/kdkfjrk ds Hkhrj vU; leLr vkcdkjh vfèkdkfj;ksa dks fu;af=r djsxkA

¼3½ foÙkk;qDr dh vf/kdkfjrk dk foLrkj leLr jkT; esa gksxk vkSj dyDVj dh vf/kdkfjrk dk foLrkj] jkT; ds ml {ks=] ftl esa os rRle; fu;ksftr gSa] esa gksxkA 6- vkcdkjh vf/kdkfj;ksa ds vU; oxZ rFkk mudh 'kfDr;ka vkSj vf/kdkfjrk-&¼1½ vkcdkjh vf/kdkfj;ksa ds ,sls vU; oxZ gksaxs tSls jkT; ljdkj vf/klwpuk }kjk ?kksf"kr djs vkSj ;g mrus O;fDr;ksa dks fu;qDr dj ldsxh ftrus dks og bu oxks± ds fy, vkcdkjh vf/kdkjh gksuk mfpr le>sA ¼2½ jkT; ljdkj] bl vf/kfu;e ds v/khu vkcdkjh vf/kdkjh ds lHkh ;k fdUgha d`R;ksa dk ikyu djus ds fy,] fdlh O;fDr esa] tks vkcdkjh vf/kdkjh u gks] vf/klwpuk }kjk] 'kfDr;ka fofufgr dj ldsxh vkSj bu d`R;ksa dk iz;ksx djus okyk ,slk O;fDr vkcdkjh vf/kdkjh le>k tk,xkA ¼3½ jkT; ljdkj] izR;sd oxZ ds vkcdkjh vf/kdkjh }kjk bl vfèkfu;e ds v/khu iz;qDr dh tkus okyh 'kfDr;ksa dks vf/klwpuk }kjk ?kksf"kr djsxhA ¼4½ vkcdkjh vf/kdkfj;ksa dh vf/kdkfjrk] tc rd fd jkT; ljdkj vU;Fkk fufnZ"V u djs] mu ftyksa dks foLrkfjr gksxh ftuesa os rRle; fu;ksftr gSaA 7- bl vf/kfu;e ds v/khu fu;qDr O;fDr;ksa dk yksd lsod gksuk-&bl vf/kfu;e ds v/khu fu;qDr lHkh O;fDr Hkkjrh; n.M lafgrk] 1860 dh /kkjk 21 ds vFkZ ds vUrxZr yksd lsod le>s tk,axsA 8- izos'k djus vkSj fujh{k.k djus dh 'kfDr-&dksbZ Hkh vkcdkjh vf/kdkjh] tks ,slh iafDr ls uhps dk u gks] tSlh jkT; ljdkj vf/klwpuk }kjk fofufnZ"V djs]&& ¼d½ fdlh Hkh le;] fnu ;k jkr esa fdlh Hkh ,sls LFkku] ftlesa dksbZ vuqKIr fofuekZrk fdlh Hkh

izdkj dh 'kjkc dk fofuekZ.k ;k Hk.Mkjdj.k djrk gks] esa izos'k dj ldsxk vkSj fujh{k.k dj ldsxk(

¼[k½ fdlh Hkh le;] fdlh Hkh ,sls LFkku esa] ftlesa bl vf/kfu;e ds v/khu vuqKfIr /kkj.k djus okys fdlh O;fDr }kjk foØ; ds fy, 'kjkc j[kh xbZ gS] izos'k dj ldsxk vkSj fujh{k.k dj ldsxk(

Page 8: HP Excise Act 2011

¼x½ fdUgha ys[kksa vkSj jftLVjksa dk ijh{k.k dj ldsxk] fdlh lkexzh] HkfV~B;ksa ¼fLVyt½] crZuksa]

midj.kksa] lkf/k=ksa ;k ijh{k.k midj.kksa ;k ml LFkku esa ikbZ xbZ 'kjkc dk ijh{k.k] eki ;k rksy dj ldsxk(

¼?k½ fdUgha ys[kksa] jftLVj] eki ckVksa ;k ijh{k.k midj.kksa dks tCr dj ldsxk ftuds ckjs mlds

ikl fo'okl djus dk dkj.k gS fd os feF;k ;k xyr gSa( vkSj ¼³½ fdlh 'kjkc] ftlds ckjs esa ml ds ikl fo'okl djus dk dkj.k gS fd vuqKfIr/kkjh }kjk

j[ks x, ys[kksa vkSj jftLVj esa ml dk ys[kk ugha fn;k x;k gS] dks tCr dj ldsxkA 9- vUos"k.k djus dh 'kfDr-&¼1½ jkT; ljdkj] vf/klwpuk }kjk] fdlh Hkh vkcdkjh vf/kdkjh dks] bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k dk] tks ml vf/kdkjh dh vf/kdkfjrk okys {ks= dh lhekvksa ds Hkhrj fd;k x;k gks] vUos"k.k djus dh 'kfDr ns ldsxhA ¼2½ bl izdkj l'kDr izR;sd vf/kdkjh] mu lhekvksa ds Hkhrj] ,sls vUos"k.k dh ckcr] oSlh gh 'kfDr;ksa dk iz;ksx dj ldsxk tSlh n.M izfØ;k lafgrk] 1973 ds v/;k; 12 ds micU/kksa ds v/khu] fdlh laKs; ekeys esa] fdlh iqfyl Fkkus dk Hkkjlk/kd vf/kdkjh iz;ksx djsA 10- vkcdkjh vf/kdkjh dh ryk'kh] vfHkxzg.k vkfn dh 'kfDr;ka-&¼1½ tc dHkh fdlh vkcdkjh vf/kdkjh] tks ,slh iafDr ls uhps dk u gks tSlh jkT; ljdkj vf/klwpuk }kjk fofufnZ"V djs] ds ikl ;g fo'okl djus dk dkj.k gS fd bl vf/kfu;e ds v/khu n.Muh; fdlh vijkèk dks] fdlh O;fDr }kjk fdlh LFkku ij fd;k x;k gS] ;k fd;k tk jgk gS] ;k fd, tkus dh laHkkouk gS vkSj vijk/kh dks] Hkkxus ;k vijk/k dk lk{; fNikus dk volj fn, fcuk ryk'kh okj.V vfHkizkIr ugha fd;k tk ldrk gS rks] og fdlh Hkh le; jkr ;k fnu dks] ,sls LFkku esa izos'k dj ldsxk vkSj mldh ryk'kh ys ldsxkA ¼2½ mi/kkjk ¼1½ esa fofufnZ"V dksbZ Hkh vkcdkjh vf/kdkjh] ,sls LFkku ij ikbZ xbZ izR;sd oLrq] ftlds ckjs esa mlds ikl fo'okl djus dk dkj.k gS fd ;g bl vf/kfu;e ds v/khu vf/kgj.k ds fy, nk;h gS] dk vfHkxzg.k dj ldsxk vkSj ;fn og mfpr le>s rks] ,sls LFkku ij ik, x, fdlh O;fDr] ftlds ckjs esa mlds ikl fo'okl djus dk dkj.k gS fd og mijksDr ,sls vijk/k dk nks"kh gS] dks fu#) dj ldsxk vkSj mldh ryk'kh ys ldsxk vkSj mls fxj¶rkj dj ldsxkA 11- eftLVªsV dh ryk'kh ysus ;k fxj¶rkjh djus ds fy, okj.V tkjh djus dh 'kfDr-&dksbZ eftLVªsV ftlds ikl ;g fo'okl djus dk dkj.k gS fd bl vf/kfu;e ds v/khu dksbZ vijk/k fd;k x;k gS] fd;k tk jgk gS] ;k mlds fd, tkus dh lEHkkouk gS] rks og&& ¼d½ fdlh LFkku] ftlds ckjs esa mlds ikl ;g fo'okl djus dk dkj.k gS] fd mlesa dksbZ 'kjkc]

HkV~Bh ¼fLVy½] crZu] midj.k] lkf/k= ;k lkexzh] ftldh ckcr ,slk vijk/k fd;k x;k gS ;k fd;k tk jgk gS ;k fd, tkus dh lEHkkouk gS] j[kh xbZ gS ;k fNikbZ xbZ gS] dh ryk'kh ds fy, okj.V tkjh dj ldsxk( vkSj

¼[k½ fdlh O;fDr] ftlds ckjs esa mlds ikl ;g fo'okl djus dk dkj.k gS fd og ,sls fdlh

vijk/k ds fd, tkus esa yxk gqvk gS] yxk;k tk ldrk gS] ;k mlds yxk, tkus dh lEHkkouk gS] dh fxj¶rkjh dk okj.V tkjh dj ldsxkA

12- vkcdkjh vf/kdkfj;ksa dh lwpuk vfHkizkIr djus dh 'kfDr-&¼1½ dksbZ Hkh vkcdkjh vf/kdkjh] tks ,slh iafDr ls uhps dk u gks] tSlh jkT; ljdkj vf/klwpuk }kjk] fofufnZ"V djs] vkns'k }kjk] fdlh O;fDr ls] fdlh Hkh izdkj dh 'kjkc ;k fdlh Hkh izdkj dh 'kjkc ds fofuekZ.k ds iz;kstu ds fy, fdlh lkexzh] HkV~Bh ¼fLVy½] crZu] midj.k ;k lkf/k= pkgs fdlh Hkh izdkj dk gks] ds fdlh Hkh voS/k vk;kr]

Page 9: HP Excise Act 2011

fu;kZr] ifjogu] fofuekZ.k] foØ;] Ø; ;k dCts ls lEcfU/kr fdlh Hkh izdkj dh tkudkjh dks] fdlh fofufnZ"V izkf/kdkjh ;k O;fDr dks] tks vkns'k esa fofufnZ"V fd;k tk,] nsus dh vis{kk dj ldsxkA ¼2½ dksbZ Hkh O;fDr] ftl ij mi/kkjk ¼1½ ds v/khu vkns'k dh rkehy dh xbZ gS] ;qfDr;qDr dkj.k ds vHkko esa] lgh lwpuk nsus dks ck/; gksxkA 13- iqfyl vf/kdkfj;ksa }kjk vkcdkjh vf/kdkfj;ksa vkfn dh lgk;rk djuk vkSj vfHkx`ghr oLrqvksa dk izHkkj ysuk-&¼1½ bl vf/kfu;e ds iz;kstuksa ds fØ;kUo;u esa leLr iqfyl vf/kdkjh] vkcdkjh vf/kdkfj;ksa vkSj vU; izkf/kdkfj;ksa dh lgk;rk djsaxsA

¼2½ iqfyl LVs'ku dk izR;sd Hkkjlk/kd vf/kdkjh] bl vf/kfu;e ds v/khu vfHkx`ghr lHkh oLrqvksa] tks mls ifjnÙk dh tk,a] dks U;kf;d eftLVªsV ;k lEc) dyDVj ;k bl vf/kfu;e dh /kkjk 9 ds v/khu fdlh ekeys dk vUos"k.k djus dks l'kDr fdlh vf/kdkjh ds vkns'kksa rd] vius izHkkj esa ysxk vkSj mUgsa lqjf{kr vfHkj{kk esa j[ksxk vkSj fdlh Hkh vkcdkjh vf/kdkjh] tks ,slh oLrqvksa ds lkFk&lkFk iqfyl LVs'ku tk, ;k ftls mlds ofj"B vf/kdkjh }kjk bl iz;kstu ds fy, izfrfu;qDr fd;k gks] dks ,slh oLrqvksa ij eksgj yxkus nsxk vkSj muds rFkk muls uewus ysus nsxk vkSj bl izdkj fy, x, lHkh uewus] iqfyl LVs'ku ds Hkkjlk/kd vf/kdkjh dh eksgj lfgr eqgjcUn fd, tk,axsA

14- 'kjkc dh nqdkusa ¼yhdj csUMt½ cUn djus dh 'kfDr-&foÙkk;qDr] jkT; ljdkj ;k Hkkjr ds fuokZpu vk;ksx ;k jkT; fuokZpu vk;ksx }kjk vuqeksfnr u'kkcUn fnol ¼MªkbZMst½] ds vuqikyu ds fy, ,slk ¼,sls½ fnu ¼fnuksa dks½ fofgr djsxk] ftl fnu 'kjkc dh nqdku cUn jgsxh%

ijUrq ;fn ftyk eftLVªsV dks ,slh lwpuk izkIr gksrh gS fd 'kjkc dh nqdku ds vklikl dksbZ cyok ;k fof/k fo#) teko gqvk gS ;k gksus dh lEHkkouk gS rks og dkj.kksa dks fyf[kr esa vfHkfyf[kr djus ds v/;/khu] vkns'k }kjk] ,sls le; ij tSlk fd ,sls vkns'k esa fofufnZ"V fd;k tk,] ,slh 'kjkc dh nqdku ds vuqKfIr/kkjh ls nqdku cUn j[kus dh vis{kk djsxk %

ijUrq ;g fd iwoZorhZ ijUrqd ds v/khu ikfjr vkns'k] ,d le; esa] tc bls ikfjr fd;k x;k gS( 24 ?k.Vs ls vf/kd le; ds fy, izo`Ùk ugha jgsxk %

ijUrq ;g vkSj fd ftyk eftLVªsV foÙkk;qDr vkSj lEc) dyDVj dks] Lo;a }kjk ikfjr vkns'k dks ,sls vkns'k ds fd, tkus ls ;Fkk'kh?kz lwfpr djsxkA

v/;k;&3

mRiknu] fofuekZ.k] dCtk] vk;kr] fu;kZr] ifjogu] Ø; ;k foØ;

Hkkx&d fofuekZ.k

15- bl vf/kfu;e ds v/khu ds flok;] 'kjkc ds fofuekZ.k dk izfr"ks/k-&¼1½ dksbZ Hkh O;fDr foÙkk;qDr ds izkf/kdkj ds v/khu vkSj bl fufeÙk mlds }kjk fofgr dh tkus okyh 'krks± ,oa fucU/kuksa ds v/;/khu ds flok;&& ¼d½ fdlh Hkh izdkj dh 'kjkc dk fofuekZ.k ;k mRiknu ugha djsxk] ;k ¼[k½ fMfLVyfj] czqvfj ;k Hkk.Mkxkj ¼tgka fdlh Hkh izdkj dh 'kjkc tek dh tk lds vkSj

vkcdkjh 'kqYd ;k izfr'kqYd dk lank; fd, fcuk j[kh tk lds½] dk fuekZ.k ;k lapkyu ugha djsxk] ;k

Page 10: HP Excise Act 2011

¼x½ fdlh Hkh izdkj dh 'kjkc dks cksry esa ugha Hkjsxk] ;k ¼?k½ fdlh Hkh izdkj dh 'kjkc ds fofuekZ.k ;k mRiknu ds fy, fdlh Hkh lkexzh] HkV~Bh ¼fLVy½]

crZu] midj.k ;k lkf/k= dk] pkgs fdlh Hkh izdkj dk gks] u rks iz;ksx djsxk] u j[ksxk] ;k u gh dCts esa j[ksxkA

¼2½ jkT; ljdkj] vf/klwpuk }kjk fdlh Hkh izdkj dh vklqr 'kjkc dk] fdlh Hkh izdkj ;k oxZ dh 'kjkc ds fofuekZ.k esa mi;ksx izfrf"k) dj ldsxhA 16- fMfLVyfj;ksa] czqvfj;ksa] okbufj ;k Hkk.Mkxkj dh LFkkiuk ;k vuqKkiu-&foÙkk;qDr] ,sls izfrca/kksa vkSj 'krks±] tSls jkT; ljdkj vf/kjksfir dj ldsxh]ds v/;/khu&&

¼d½ dksbZ fMfLVyfj LFkkfir dj ldsxk ftlesa /kkjk 15 ds v/khu iznku dh xbZ vuqKfIr ds v/khu fLifjV fofufeZr dh tk ldsxh(

¼[k½ bl izdkj LFkkfir fdlh fMfLVyfj dks cUn dj ldsxk(

¼x½ fdlh fMfLVyfj ;k cqzvfj ;k okbufj ds fuekZ.k vkSj lapkyu dh vuqKfIr ns ldsxk(

¼?k½ fdlh Hkk.Mkxkj] ftlesa fdlh Hkh izdkj dh 'kjkc 'kqYd ds lank; ds fcuk tek dh tk ldsxh vkSj j[kh tk ldsxh] dh LFkkiuk dj ldsxk vkSj vuqKfIr ns ldsxk(

¼³½ bl izdkj LFkkfir fdlh Hkk.Mkxkj dks cUn dj ldsxk( vkSj

¼p½ fuEufyf[kr dh ckcr fu;e cuk ldsxk&&

¼1½ fMfLVyfj;ksa] fLVyt] cqzvfj;ksa ;k okbufj;ksa ds fy, vuqKfIr iznku djuk( ¼2½ fMfLVyfj] czqvfj ;k okbufj ds vuqKfIr/kkjh }kjk fuf{kIr dh tkus okyh izfrHkwfr(

¼3½ vof/k] ftlds fy, vuqKfIr iznku dh tk,xh(

¼4½ ,slh fMfLVyfj] cqzvfj ;k okbufj vkSj muls lEc) Hkk.Mkxkjksa rFkk muesa cukbZ vkSj j[kh xbZ fLifjV ;k fdf.or 'kjkc dk fujh{k.k vkSj ijh{k.k(

¼5½ fMfLVyfj] cqzvfj ;k okbufj dk izcU/ku vkSj lapkyu(

¼6½ vuqKfIr/kkjh }kjk j[ks tkus okys ys[kksa vkSj izLrqr dh tkus okyh foojf.k;ksa ds iz:i(

¼7½ Hkouksa vkSj la;U=ksa dk j[k&j[kko(

¼8½ fLVyt vkSj vU; la;U=ksa ds vkdkj vkSj izdkj(

¼9½ fLifjV ;k fdf.or 'kjkc dk fofuekZ.k] Hk.Mkj.k vkSj ikl djuk rFkk iklksa dh fo"k;&oLrq,a(

¼10½ vuqKfIr/kkjh }kjk izHkkfjr dh tkus okyh dhersa( vkSj

¼11½ fMfLVyfj;ksa] cqzvfj;ksa ;k okbufj;ksa ds lapkyu ls lEc) dksbZ vU; ekeysA 17- fMfLVyfj] cqzvfj ;k Hkk.Mkxkj vkfn esa fofufeZr ;k lax`ghr ¼j[kh½ 'kjkc dks gVkus dk izfr"ks/k-&fdlh fMfLVyfj] cqzzvfj] okbufj ;k Hkk.Mkxkj vFkok bl vfèkfu;e ds v/khu LFkkfir ;k vuqKIr Hk.Mkj.k ds fdlh vU; LFkku esa fofufeZr ;k lax`ghr ¼j[kh½ fdlh Hkh izdkj dh 'kjkc dks ogka ls rc rd ugha ys tk;k tk,xk tc rd] ;FkkfLFkfr] /kkjk 36 ds v/khu mn~x`ghr vkSj ns; vkcdkjh 'kqYd ;k izfr'kqYd] ;fn dksbZ gks] dks lanÙk u dj fn;k x;k gks ;k mlds lank; gsrq ;Fkkfofgr ca/ki= fu"ikfnr u dj fn;k x;k gksA

Page 11: HP Excise Act 2011

Hkkx&[k dCtk

18- 'kjkc ds dCts dk izfr"ks/k-&¼1½ dksbZ Hkh O;fDr] jkT; ljdkj }kjk /kkjk 25 ds v/khu [kqnjk fcØh dh ?kksf"kr lhek ls vf/kd fdlh Hkh ek=k dh 'kjkc dks&& ¼d½ ,slh oLrq ds fofuekZ.k] Hk.Mkj.k] foØ; ;k vkiwfrZ gsrq vuqKfIr] ;k ¼[k½ bl fufeÙk dyDVj }kjk tkjh fdlh vuqKk i= ;k ikl ds izkfèkdkj ds v/khu ;k buds

fucU/kuksa vkSj 'krks± ds vuqlkj ds flok;] vius dCts esa ugha j[ksxk % ijUrq bl mi/kkjk dh dksbZ Hkh ckr fdlh lkekU; okgd ;k vkcdkjh vf/kdkjh ;k fdlh iqfyl vf/kdkjh ;k fdlh vU; deZpkjh ;k O;fDr ds dCts dh fdlh Hkh izdkj dh 'kjkc dks ykxw ugha gksxh] ftlds ikl bl vf/kfu;e ds v/khu bldh fof/kiw.kZ vfHkj{kk gSA ¼2½ dksbZ Hkh vuqKIr foØsrk vius ikl mls vuqKfIr }kjk izkf/kd`r ls fHkUu fdlh Hkh LFkku ij] jkT; ljdkj }kjk /kkjk 25 ds v/khu [kqnjk fcØh dh ?kksf"kr lhek ls vf/kd ek=k dh fdlh Hkh izdkj dh 'kjkc dks] bl fufeÙk dyDVj }kjk tkjh vuqKki= ds v/khu ds flok; vius dCts esa ugha j[ksxkA ¼3½ mi/kkjk ¼1½ vkSj ¼2½ esa fdlh ckr ds gksrs gq, Hkh] jkT; ljdkj] vf/klwpuk }kjk] fdlh Hkh izdkj dh 'kjkc ds dCts dks izfrf"k) dj ldsxh ;k ,sls dCts dks] ,slh 'krks± }kjk] tSlh ;g vf/kjksfir djs] fucZfU/kr dj ldsxhA

19- dfri; O;fDr }kjk viz;qDr vkSj eqfnzr yscy] MkV ¼dkWdZ½ vkfn vius dCts esa j[kuk n.Muh;-&dksbZ Hkh O;fDr] bl vf/kfu;e ds v/khu ;k rn~/khu cuk, x, fdlh fu;e ;k vkns'k ds v/khu] fdlh izkf/kdkjh }kjk fdlh fMfLVyfj ;k czqvfj] okbufj ;k Hkk.Mkxkj LFkkfir djus ;k lapkfyr djus ;k 'kjkc cksry esa Hkjus ds fy, vuqKIr O;fDr ds mi;ksx gsrq lE;d~ :i ls vuqeksfnr dksbZ viz;qDr vkSj eqfnzr yscy] MkV ¼dkWdZ½] dSIL;wy ;k dksbZ vU; yscy] MkV ¼dkWdZ½] dSIL;wy ;k lhy tks] ;FkkfLFkfr] ,sls viz;qDr vkSj eqfnzr yscy] MkV ¼dkWdZ½] dSIL;wy] ;k lhy dh udy gks] vius dCts esa ugha j[ksxk % ijUrq mlesa dksbZ Hkh&& ¼d½ fdlh O;fDr tks fMfLVyfj] cqzvfj] okbufj] ;k Hkk.Mkxkj LFkkfir ;k lapkyu djus ;k 'kjkc

dks cksry esa Hkjus ds fy, vuqKIr gks( ;k ¼[k½ fdlh O;fDr] tks [k.M ¼d½ esa fofufnZ"V O;fDr ls izkIr vkns'k ds fu"iknu esa] ,sls fdlh

yscy] MkV ¼dkWdZ½] dSIL;wy ;k eqnzk dk fofuekZ.k djrk gS ;k eqfnzr djrk gS( dks ykxw ugha gksxkA 20- fof/k fo#)r;k fofufeZr] vk;kfrr] ifjokfgr vkfn 'kjkc ds dCts dk izfr"ks/k-&dksbZ Hkh O;fDr] fdlh Hkh izdkj dh 'kjkc dh fdlh Hkh ek=k dks ;g tkurs gq, fd ;g fof/kfo#)r;k fofufeZr] vk;kfrr] ifjokfgr dh xbZ gS ;k ;g tkurs gq, fd ml ij fofgr vkcdkjh 'kqYd] izfr'kqYd ;k vU; Qhl lanÙk ugha dh xbZ gS] vius dCts esa ugha j[ksxkA

Hkkx&x vk;kr] fu;kZr vkSj ifjogu

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21- 'kjkc ds vk;kr] fu;kZr ;k ifjogu dk izfr"ks/k-&fdlh Hkh izdkj dh 'kjkc dk]&& ¼d½ vkcdkjh 'kqYd ;k Qhl ;k izfr'kqYd] ;fn dksbZ gS ftlds fy, ;g bl vf/kfu;e ds v/khu

nk;h gks] ds lank; ;k ,sls lank; gsrq ;Fkk fofgr ca/ki= ds fu"iknu] vkSj ¼[k½ jkT; ljdkj }kjk vf/kjksfir dh tkus okyh 'krks± ds vuqlkj ds flok;] vk;kr ;k fu;kZr ;k ifjogu ugha fd;k tk,xkA 22- 'kjkc dk vk;kr] fu;kZr ;k ifjogu izfrf"k) djus ;k vuqKk nsus dh jkT; ljdkj dh 'kfDr-&¼1½ jkT; ljdkj] vf/klwpuk }kjk]&& ¼d½ jkT; ls ;k mlds fdlh Hkkx esa ;k ls fdlh Hkh izdkj dh 'kjkc dk vk;kr ;k fu;kZr] ;k ¼[k½ fdlh Hkh izdkj dh 'kjkc dk ifjogu] izfrf"k) dj ldsxhA ¼2½ bl vf/kfu;e ds v/khu cuk, x, fdlh fu;e }kjk vU;Fkk micfU/kr ds flok;] jkT; ljdkj }kjk fofgr dh tkus okyh ek=k ls vf/kd ek=k dh fdlh Hkh izdkj dh 'kjkc dk] dyDVj }kjk tkjh ikl ds izkf/kdkj ds vèkhu ds flok;] vk;kr] fu;kZr ;k ifjogu ugha fd;k tk,xk % ijUrq ,slh 'krks± ij] tSlh foÙkk;qDr fofgr djs vU; jkT; esa izo`Ùk vkcdkjh dkuwu ds v/khu iznku fd;k x;k ikl] bl vf/kfu;e ds v/khu iznku fd;k x;k ikl le>k tk ldsxkA

Hkkx&?k foØ; vkfn

23- 'kjkc ds foØ; vkfn dk izfr"ks/k-&¼1½ fdlh Hkh izdkj dh 'kjkc dk foØ;] ;FkkfLFkfr] foÙkk;qDr ;k dyDVj ds izkf/kdkj ds v/khu] vkSj bl fufeÙk tkjh vuqKfIr ds fucUèkuksa vkSj 'krks± ds v/;/khu ds flok;] ugha fd;k tk,xkA ¼2½ fdlh Hkh izdkj dh 'kjkc dk foØ; mi/kkjk ¼1½ ds v/khu tkjh vuqKfIr esa fofufnZ"V LFkku ls vU;Fkk fdlh LFkku ls ugha fd;k tk,xkA ¼3½ dksbZ Hkh O;fDr fdlh Hkh lkoZtfud LFkku ij] mi/kkjk ¼1½ ds vèkhu tkjh vuqKfIr ds izkf/kdkj ds flok;] 'kjkc ds miHkksx dh vuqefr ugha nsxkA

¼4½ bl /kkjk dh dksbZ ckr] fdlh O;fDr }kjk mlds vius mi;ksx ds fy, fof/kiw.kZ <ax ls mikIr vkSj mlds }kjk ;k mldh vksj ls ;k mlds izfrfuf/k;ksa dh vksj ls mlds LFkku NksM+us ds dkj.k ;k mldh e`R;q ds i'pkr~ foØhr fdlh izdkj dh fons'kh 'kjkc ij ykxw ugha gksxhA

24- vifefJr 'kjkc ds foØ; vkfn dk izfr"ks/k-&dksbZ vuqKIr foØsrk vkSj ,sls foØsrk ds fu;kstu esa ;k mldh vksj ls dk;Z djus okyk dksbZ O;fDr fdlh izdkj dh 'kjkc dks] ftls foØhr djus gsrq foØsrk vuqKIr gS] dksbZ inkFkZ feykdj ,slh jhfr esa vifefJr ugha djsxk ftlls fd ,slh 'kjkc dk fofgr izkcY; ¼LVªsUFk½ ;k xq.koÙkk ¼DokfyVh½ esa Qsj&Qkj gks rFkk dksbZ ,slk foØsrk ;k O;fDr fdlh izdkj dh ,slh vifefJr 'kjkc vius dCts esa ugha j[ksxk] mldk Hk.Mkj.k ugha djsxk] mldk foØ; ugha djsxk ;k foØ; ds fy, ugha j[ksxkA

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25- 'kjkc dh [kqnjk vkSj Fkksd fcØh dh lhek ?kksf"kr djus dh jkT; ljdkj dh 'kfDr-&jkT; ljdkj] vf/klwpuk }kjk ;k rks lEiw.kZ jkT; ;k mlesa lekfo"V fdlh LFkkuh; {ks= dh ckcr vkSj lkekU;r% Ø;ksa ;k fdlh fofufnZ"V oxZ ds Øsrkvksa ds lEcU/k esa] vkSj lkekU;r;% ;k fdlh fofufnZ"V volj ij] fdlh Hkh izdkj dh 'kjkc] ftls bl vf/kfu;e ds iz;kstu ds fy, [kqnjk ;k Fkksd }kjk foØ; fd;k tk ldrk gS] dh vf/kdre vkSj U;wure ek=k ;k nksuksa dks ?kksf"kr dj ldsxhA

26- vO;Ld dks foØ; ;k mlds fu;kstu dk izfr"ks/k-&¼1½ ;fn dksbZ vuqKfIr/kkjh ;k mldh vksj ls dk;Z djus okyk dksbZ O;fDr fdlh Hkh izdkj dh 'kjkc dk] n`';ekur% vBkjg o"kZ dh vk;q ls de ds fdlh O;fDr dks] foØ; djrk gS ;k ifjnÙk djrk gS] rks og tqekZus ls] tks nl gtkj #i, rd dk gks ldsxk] ijUrq tks nks gtkj #i, ls de ugha gksxk] n.Muh; gksxkA

¼2½ ;fn dksbZ vuqKfIr/kkjh ;k mldh vksj ls dk;Z djus okyk dksbZ O;fDr] fdlh 'kjkc dh nqdku ;k ckj ;k fdlh vU; LFkku esa] tgka 'kjkc ;k vU; eknd inkFkZ fcØhr] Hk.Mkfjr ;k ijksls tkrs gSa] vBkjg o"kZ dh vk;q ls de ds fdlh O;fDr dks fu;ksftr djrk gS] rks og dkjkokl ls ftldh vofèk rhu ekl rd dh gks ldsxh vkSj tqekZus ls] tks ipkl gtkj #i, rd dk gks ldsxk] ;k nksuksa ls n.Muh; gksxkA

v/;k;&4

vuqKfIr;ka] vuqKk i= vkSj ikl

27- fofuekZ.k] foØ; vkfn ds fy, iV~Vs vuqnÙk djuk-&¼1½ jkT; ljdkj] lafonk djus ds fy, l{ke fdlh Hkh O;fDr dks] mRikn 'kqYd ;k izfr'kqYd ds vfrfjDr ,slh jkf'k ds lank; ij ,slh 'krks± ij vkSj ,slh vof/k ds fy, tSlh ;fn mfpr le>s fdlh fofufnZ"V {ks= ds Hkhrj fdlh ns'kh 'kjkc] fons'kh 'kjkc] fc;j] okbZu] fLifjV ds&& ¼d½ fofuekZ.k }kjk ;k Fkksd }kjk iznk; djus vFkok nksuksa] ;k ¼[k½ Fkksd }kjk ;k [kqnjk }kjk foØ;] ;k ¼x½ Hk.Mkj.k ;k fofuekZ.k ;k fcØh ds vf/kdkj dks iV~Vs ij ns ldsxhA ¼2½ jkT; ljdkj ,slh Qhl ds lank; ij vkSj ,slh 'krks± ij tSlh foÙkk;qDr /kkjk 28 ds v/khu fufnZ"V dj ldsxk] lafonk djus ds fy, l{ke fdlh O;fDr dks&& ¼d½ tutkrh; {ks=ksa esa fofufnZ"V Qyksa ;k vukt ls vklou }kjk ns'kh 'kjkc] ;k ¼[k½ fdlh fofufnZ"V {ks= esa vukt ls ns'kh fdf.or 'kjkc] ?kjsyw mi;ksx gsrq fofufeZr djus vkSj vius dCts esa j[kus ds vfèkdkj iV~Vs ij ns ldsxhA Li"Vhdj.k-&& bl mi/kkjk ds iz;kstu ds fy, ^tutkrh; {ks=* ;k ^fofufnZ"V {ks=* ls ,slk {ks= vfHkiszr

gksxk] tks fujflr iatkc ,DlkbZt ,DV] 1914 ds v/khu fgekpy izns'k vkcdkjh vf/kfu;e] 2011 ds izkjEHk dh rkjh[k dks ^tutkrh; {ks=* ;k ^fofufnZ"V {ks=* vf/klwfpr gksA

¼3½ foÙkk;qDr] ,sls iV~Vs ds fuca/kuksa ds vuqlkj] iV~Vsnkj dks 'kjkc ds fofuekZ.k ;k iznk; gsrq ,slh vuqKfIr vuqnÙk ¼iznku½ dj ldsxk tSlh jkT; ljdkj }kjk mi/kkjk ¼1½ ds v/khu vuqeksfnr dh tk,( ijUrq dyDVj] iV~Vsnkj dks Fkksd }kjk ;k ijpwu }kjk foØ; gsrq ,slh vuqKfIr;ka iznku dj ldsxk tSlh foÙkk;qDr fofgr djsA

Page 14: HP Excise Act 2011

¼4½ dyDVj] mi/kkjk ¼2½ ds v/khu fdlh iV~Vsnkj dks ,sls iz:i esa vuqKki= iznku dj ldsxk tSls foÙkk;qDr fofgr dj ldsxkA 28- vuqKfIr;ksa] vuqKki=ksa vkSj ikl iznku djus gsrq Qhl rFkk vU; 'krs±-&¼1½ bl vf/kfu;e ds v/khu izR;sd vuqKfIr] vuqKki= ;k ikl&& ¼d½ ,slh Qhl] ;fn dksbZ gks] ds lank; ij] ¼[k½ ,sls iz:i esa vkSj ,slh fof'kf"V;ksa ls vUrfoZ"V] ¼x½ ,sls fucU/kuksa vkSj ,slh 'krks± ds v/;/khu] vkSj ¼?k½ ,slh vof/k ds fy,] iznku fd;k tk,xk] tSlh foÙkk;qDr fofufnZ"V dj ldsxkA

¼2½ mi/kkjk ¼1½ ds iz;kstuksa ds fy,] foÙkk;qDr dh funs'k tkjh djus dh 'kfDr esa fMfLVyfj] cqzvfj ;k okbufj ;k Hkk.Mkxkj ds vuqKfIr/kkjh dks&&

¼d½ lEc) vkcdkjh vf/kdkjh dks vuqKIr ifjljksa esa ;k ds utnhd eq¶r vkokl dh O;oLFkk djus] ,slk u gksus ij ,sls vkokl ds fy, HkkVd vkSj vU; izHkkjksa] tks foÙkk;qDr }kjk fu;r fd, tk ldsaxs dk jkT; ljdkj dks lank; djus( vkSj

¼[k½ ,sls vkcdkjh vf/kdkfj;ksa ds osru vkSj HkÙkksa lfgr ykxrksa] izHkkjksa vkSj O;;ksa] tks jkT; ljdkj ,slh fMfLVyfj] czqvfj] okbufj ;k Hkk.Mkxkj ds i;Zos{k.k ds lEcU/k esa mixr dj ldsxh] dk jkT; ljdkj dks lank; djus] ds fy, funs'k nsus dh 'kfDr lfEefyr gksxhA

¼3½ bl vf/kfu;e ds v/khu vuqKfIr iznku djus okyk izkf/kdkjh] vuqKfIr/kkjh ls] mldh vuqKfIr ds fuca/kuksa ds ikyu ds fy, ,slh izfrHkwfr nsus ;k izfrHkwfr ds LFkku ij ,slk fu{ksi djus dh vis{kk dj ldsxk] tks ,slk izkf/kdkjh fufnZ"V djsA ¼4½ foÙkk;qDr }kjk cuk, x, fu;eksa ds v/;/khu dyDVj ftyk ds Hkhrj fdlh Hkh izdkj dh 'kjkc ds foØ; ds fy, vuqKfIr;ka iznku dj ldsxk% ijUrq ,d ls vf/kd ftyksa esa foØ; gsrq vuqKfIr dsoy foÙkk;qDr }kjk iznku dh tk,xhA ¼5½ fdUgha ifjljksa] tks iwoZorhZ o"kZ esa bl izdkj vuqKIr u fd, x, gksa] esa miHkksx gsrq 'kjkc ds ijpwu foØ; ds fy, fdlh o"kZ esa dksbZ vuqKfIr iznku djus ls iwoZ dyDVj ,sls mik; djsxk] tks jkT; ljdkj fofgr djs] tks ,sls ifjljksa dks vuqKIr djus dh ckcr LFkkuh; yksd jk; dk irk yxkus ds fy, mls iw.kZr% leFkZ cuk,aA 29- vuqKfIr;ka vkfn jn~n djus ;k fuyfEcr djus dh 'kfDr-&,sls fucZU/kuksa tSls jkT; ljdkj fofgr djs] ds v/;/khu bl vfèkfu;e ds v/khu dksbZ vuqKfIr] vuqKki= ;k ikl iznku djus okyk izkfèkdkjh] bls jn~n ;k fuyfEcr dj ldsxk ;fn&&

¼d½ bls blds /kkjd }kjk mDr izkf/kdkjh dh vuqKk ds fcuk vUrfjr ;k f'kdeh ¼lcysV½ dj fn;k gks( ;k

¼[k½ blds /kkjd }kjk lans; dksbZ vkcdkjh 'kqYd ;k izfr'kqYd ;k vU; Qhl lE;d~ :i ls lanÙk ugha dh xbZ gks( ;k

Page 15: HP Excise Act 2011

¼x½ ,sls iV~Vs ¼yht½] vuqKfIr] vuqKki= ;k ikl ds /kkjd ;k mlds lsodksa }kjk ;k mldh vfHkO;fDr ;k foof{kr vuqKk ls dk;Z djus okys fdlh vU; }kjk ,slh vuqKfIr] vuqKki= ;k ikl ds fdUgha fucZU/kuksa vkSj 'krks± dk dksbZ mYya?ku gqvk gS( ;k

¼?k½ ;fn mudk /kkjd] bl vf/kfu;e ;k fgekpy izns'k ewY; ifjofèkZr dj vf/kfu;e] 2005] dsUnzh; foØ; dj vf/kfu;e] 1956 ;k fgekpy izns'k fofufnZ"V Hkz"V vkpj.k vfèkfu;e] 1983 ds v/khu n.Muh; fdlh vijk/k ;k fdlh laKs; vkSj vtekurh; vijk/k] ;k Lokid vkS"kf/k vkSj eu%izHkkoh inkFkZ vf/kfu;e] 1985] ;k O;kikj vkSj i.; oLrq fpUg vfèkfu;e] 1958 ;k vkS"k/kh; vkSj izlk/ku fufeZfr;ka ¼mRikn 'kqYd½ vfèkfu;e] 1955 ds vèkhu n.Muh; fdlh vijk/k ;k Hkkjrh; n.M lafgrk] 1860 dh /kkjk 482 ls 489 ¼nksuksa lfgr½ ds v/khu n.Muh; fdlh vijkèk ;k lhek&'kqYd vf/kfu;e] 1962 dh èkkjk 135 esa fufnZ"V fdlh vijk/k dk fl)nks"k Bgjk;k x;k gS( ;k

¼³½ tgka] vuqKfIr] vuqKki= ;k ikl bl vf/kfu;e ds v/khu iV~Vk ds izkfIrdrkZ ¼iV~Vk/kkjh½ ds

vkosnu ij] ,sls izkfIrdrkZ ¼iV~Vkèkkjh½ ds fyf[kr vuqjks/k ij iznku fd;k x;k gS( ;k ¼p½ bPNk ij] ;fn vuqKfIr ;k vuqKki= ;k ikl dh 'krs±] ,sls jn~ndj.k ;k fuyEcu ds fy,

micU/k djrh gSA 30- fdlh vU; vuqKfIr dks jn~n djus vkSj Qhl olwy djus dh 'kfDr-&¼1½ tc fdlh O;fDr }kjk /kkfjr vuqKfIr] vuqKki= ;k ikl èkkjk 29 ds [k.M ¼d½] ¼[k½] ¼x½ ;k ¼?k½ ds v/khu jn~n fd;k tkrk gS rks vuqKfIr iznku djus okyk izkf/kdkjh] ml dh vf/kdkfjrk ds v/khu ,sls izkfèkdkjh }kjk ,sls O;fDr dks iznÙk fdlh vU; vuqKfIr] vuqKki= ;k ikl dks Hkh jn~n dj ldsxk ijUrq ;fn ,slh vU; vuqKfIr] vuqKki= ;k ikl] fdlh vU; izkf/kdkjh }kjk iznÙk fd;k x;k gS rks foÙkk;qDr] mls jn~n ;k fuyfEcr dj ldsxkA

¼2½ /kkjk 29 ds [k.M ¼d½] ¼[k½] ¼x½ ;k ¼?k½ ds v/khu fdlh vuqKfIr ds jn~ndj.k ;k fuyEcu dh n'kk esa] ;fn ,slk jn~ndj.k ;k fuyEcu u gqvk gksrk rks] 'ks"k cph gqbZ vof/k ftl ds fy, dksbZ vuqKfIr pkyw jgrh gS] ds fy, lans; Qhl iwoZ&vuqKfIr/kkjh ls vkcdkjh jktLo ds :i esa olwy dh tk,xhA 31- vuqKfIr vkfn ds jn~ndj.k ;k fuyEcu gsrq dksbZ izfrdj ;k izfrnk; nkok ;ksX; ugha-&tc dksbZ iV~Vk] vuqKfIr] vuqKki= ;k ikl /kkjk 29 ds [k.M ¼d½] ¼[k½] ¼x½ ;k ¼?k½ ;k /kkjk 30 ds v/khu jn~n ;k fuyfEcr fd;k x;k gS] rks] ;FkkfLFkfr] ,sls iV~Vk] vuqKfIr] vuqKki= ;k ikl dk /kkjd] blds jn~ndj.k ;k fuyEcu ds fy, u rks fdlh izfrdj dk vkSj u gh ml dh ckcr lanÙk fdlh Qhl ;k fd, x, fu{ksi ¼tek½ dk gdnkj gksxkA

32- vuqKfIr vkfn dks izR;kg`r djus dh 'kfDr-&¼1½ tc dHkh] og izkf/kdkjh ftlus bl vf/kfu;e ds v/khu vuqKfIr] vuqKki= ;k ikl iznku fd;k gS le>rk gS fd ,slh vuqKfIr] vuqKki= ;k ikl dks /kkjk 29 esa fofufnZ"V ls vU;Fkk fdlh gsrqd ¼dkj.k½ ds fy, izR;kg`r dj fy;k tkuk pkfg,] rks og]&&

¼d½ mlds ,slk djus ds vk'k; ds iUnzg fnuksa ds fyf[kr uksfVl ds volku ij vuqKfIr] vuqKki= ;k ikl dk izR;kgj.k dj ldsxk( ;k

¼[k½ ,slh fdlh vuqKfIr] vuqKki= ;k ikl dks rRdky fcuk uksfVl ds izR;kg`r dj ldsxkA

¼2½ ;fn dksbZ vuqKfIr mi/kkjk ¼1½ ds [k.M ¼[k½ ds v/khu fcuk uksfVl ds rRdky izR;kg`r dj yh tkrh gS rks vuqKfIr/kkjh dks ,slh jkf'k izfrdj ds :i esa lanÙk dh tk,xh] tSlh foÙkk;qDr funs'k nsA

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¼3½ tc bl /kkjk ds v/khu dksbZ vuqKfIr] vuqKki= ;k ikl izR;kg`r fd;k tkrk gS] rks mldh ckcr vuqKfIr/kkjh }kjk vfxze esa lanÙk dh xbZ fdlh Qhl ;k fd, x, fdlh fu{ksi ¼tek½ dk] jkT; ljdkj dks ns; jde] ;fn dksbZ gks] dks dkVus ds i'pkr~] mls izfrnk; fd;k tk,xkA

33- vuqKfIr vkfn esa rduhdh vfu;ferrk,a-&¼1½ bl vf/kfu;e ds v/khu tkjh dksbZ Hkh iV~Vk] vuqKfIr] vuqKki= ;k ikl dsoy bl dkj.k ls vfof/kekU; ugha le>k tk,xk fd iV~Vk] vuqKfIr] vuqKki= ;k ikl esa ;k mlds tkjh djus ls iwoZ dh xbZ fdlh dk;Zokgh esa dksbZ rduhdh =qfV] vfu;ferrk ;k yksi gSA ¼2½ rduhdh =qfV] vfu;ferrk ;k yksi ds ckjs esa foÙkk;qDr dk fofu'p; vfUre gksxkA 34- vuqKfIr vkfn ds uohdj.k ls bUdkj djus ij dksbZ nkok ugh-&dksbZ Hkh O;fDr] ftls iV~Vk] vuqKfIr] vuqKki= ;k ikl tkjh fd;k x;k gS mlds uohdj.k dk nkok djus dk gdnkj ugha gksxk vkSj ml vof/k] ftlds fy, ;g izHkkoh jgrs gSa] ds volku ij iV~Vk] vuqKfIr] vuqKki= ;k ikl ds uohdj.k ls fdlh bUdkj ds ifj.kkeLo:i uqdlkuh ds fy, ;k vU;Fkk dksbZ nkok ugha gksxkA

35- vuqKfIr dk vH;iZ.k-&bl vf/kfu;e ds v/khu 'kjkc foØ; djus ds fy, tkjh vuqKfIr dk dksbZ Hkh /kkjd ml izkf/kdkjh dks] ftlus vuqKfIr tkjh dh gS] ml }kjk mls vH;fiZr djus ds vius vk'k; ds fn, x, ,d ekg ds fyf[kr uksfVl ds volku ij rFkk vuqKfIr dh lEiw.kZ vof/k] ftlds fy, og pkyw jgrh] ;fn vH;iZ.k ugha gksrk] ds fy, ns; Qhl ds lank; ds fcuk viuh vuqKfIr vH;fiZr ugha djsxk % ijUrq ;fn izkf/kdkjh dk lek/kku gks tkrk gS fd vuqKfIr vH;fiZr djus gsrq i;kZIr dkj.k gS rks og] mlds /kkjd dks ,sls vH;iZ.k ij lans; jkf'k ;k mlds fdlh Hkkx ds fy, ekQh ¼NwV½ ns ldsxkA Li"Vhdj.k-&&bl /kkjk esa ;Fkk iz;qDr in ^vuqKfIr /kkjd* ds vUrxZr og O;fDr gS ftldh vuqKfIr ds

fy, fufonk ;k cksyh ;k vkosnu Lohd`r fd;k x;k gS pkgs mlus oLrqr% vuqKfIr dks izkIr ugha fd;k gSA

v/;k;&5

vkcdkjh 'kqYd vkSj izfr'kqYd

36- vkcdkjh 'kqYd vkSj izfr'kqYd-&¼1½ ekuo miHkksx ds fy,&&

¼d½ bl vf/kfu;e dh /kkjk 15 ds v/khu iznku dh xbZ fdlh vuqKfIr ds v/khu jkT; esa fofufeZr] mRikfnr ;k cksry esa Hkjh xbZ(

¼[k½ Hkkjr esa dgha vU;Fkk fofufeZr ;k mRikfnr ijUrq jkT; esa vk;kfrr vkSj ifjokfgr( vkSj ¼x½ bl vf/kfu;e dh /kkjk 21 ds micU/kksa ds vuqlkj vk;kfrr] fu;kZfrr ;k ifjokfgr( fdlh Hkh izdkj dh e|lkfjd 'kjkc ij] ;FkkfLFkfr] vkcdkjh 'kqYd ;k izfr'kqYd] ,slh nj ij ftls jkT; ljdkj vf/klwpuk }kjk] fufnZ"V djs] mn~x`ghr vkSj lanÙk fd;k tk,xkA ¼2½ mi/kkjk ¼1½ ds v/khu e|lkfjd 'kjkc ds ifjorhZ izdkj] izkcY;] xq.koÙkk ;k ewY; ds vuqlkj vkcdkjh 'kqYd ;k izfr'kqYd ekuo miHkksx gsrq fofHkUu njksa ij vf/kjksfir fd;k tk ldsxkA

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¼3½ mi/kkjk ¼1½ esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh&& ¼d½ Hkkjr esa vk;kfrr ekuo miHkksx gsrq fdlh e|lkfjd 'kjkc ij] vkSj tks blds vk;kr ij

lhek 'kqYd VSfjQ vf/kfu;e] 1975 ;k lhek 'kqYd vf/kfu;e] 1962 ds v/khu 'kqYd ds fy, nk;h Fkh] vkSj

¼[k½ e|lkj ;qDr vkS"k/kh; fufeZfr;ka vkSj izlk/ku fufeZfr;ka ij] ftu ij vkS"k/kh; vkSj izlk/ku

fufeZfr;ka ¼vkcdkjh 'kqYd½ vf/kfu;e] 1955 ds v/khu vkcdkjh 'kqYd mn~x`ghr fd;k tkrk gS]

dksbZ vkcdkjh 'kqYd ;k izfr'kqYd mn~x`ghr ugha fd;k tk,xkA 37- jhfr] ftlesa 'kqYd mn~x`ghr fd;k tk,-&le;] LFkku vkSj jhfr dk fofu;eu djus okys ,sls fu;eksa] ftudks foÙkk;qDr fofgr djs] ds v/;/khu fMfLVyfj] czqvfj] okbufj ;k Hkk.Mkxkj esa vk;kfrr] ifjokfgr ;k fofufeZr ;k ls tkjh ekuo miHkksx gsrq e|lkfjd 'kjkc dh ek=k ij ,slk 'kqYd vuqikrr% mn~x`ghr fd;k tk,xkA 38- iV~Vs iznku djus gsrq lank;-&jkT; ljdkj] bl v/;k; ds v/khu mn~x`g.kh; fdlh vkcdkjh 'kqYd ;k izfr'kqYd ds vfrfjDr ;k ds LFkku ij /kkjk 27 ds v/khu fdlh vfèkdkj ds iV~Vs ds izfrQyLo:i dksbZ jde Lohdkj dj ldsxhA

v/;k;&6

vijk/k vkSj 'kkfLr;ka

39- fof/kfo#) mRiknu] fofuekZ.k] dCts] vk;kr] fu;kZr] ifjogu] foØ; vkfn ds fy, 'kkfLr-& ¼1½ tks dksbZ Hkh] bl vf/kfu;e ds fdUgha micU/kksa ;k rn~/khu cuk, x, fu;eksa ;k tkjh dh xbZ vf/klwpuk ;k fd, x, vkns'k ;k bl vfèkfu;e ds v/khu iznku dh xbZ fdlh vuqKfIr] vuqKki= ;k ikl ds mYya?ku esa&& ¼d½ fdlh Hkh izdkj dh 'kjkc dk mRiknu] fofuekZ.k] vk;kr] fu;kZr ;k ifjogu djrk gS] ;k ¼[k½ fdlh fMfLVyfj ;k cqzvfj ;k okbufj ;k Hkk.Mkxkj dk fuekZ.k ;k lapkyu djrk gS] ;k ¼x½ fdlh Hkh izdkj dh 'kjkc ds fofuekZ.k ;k mRiknu ds iz;kstu ds fy, dksbZ lkexzh] HkV~Bh

¼fLVy½] crZu] midj.k ;k lkf/k= pkgs tSlh Hkh gks] dk iz;ksx djrk gS] j[krk gS ;k vius dCts esa j[krk gS]

rks og ,sls izR;sd vijk/k ds fy,] dkjkokl ls] ftldh vof/k rhu o"kZ rd dh gks ldsxh vkSj tqekZus ls] tks nks yk[k #i, rd dk gks ldsxk] ijUrq ikap gtkj #i, ls de ugha gksxk] n.Muh; gksxk% ijUrq ;fn dksbZ vijk/k&& (i) fdlh Hkh izdkj dh 'kjkc ds fofuekZ.k ds fy, pkyw HkV~Bh ¼fLVy½ ds dCts ls lEc) gS rks

dkjkokl rhu o"kZ ls de ugha gksxk vkSj tqekZuk ,d yk[k #i, ls de ugha gksxk( (ii) ykgu ds dCts ls lEc) gS rks dkjkokl ,d o"kZ ls de ugha gksxk vkSj tqekZuk ipkl gtkj

#i, ls de ugha gksxk(

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(iii) fgekpy izns'k esa vuqKIr fdlh fMfLVyfj ;k Hkk.Mkxkj ls vU;Fkk fofufeZr ns'kh 'kjkc ds

dCts ls lEc)&& ¼d½ lk<+s lkr yhVj ls vuf/kd ek=k ds fy, dkjkokl Ng ekl ls de ugha gksxk vkSj

tqekZuk ikap gtkj #i, ls de ugha gksxk( vkSj ¼[k½ lk<+s lkr yhVj ls vf/kd ek=k ds fy, dkjkokl ,d o"kZ ls de ugha gksxk vkSj

tqekZuk nl gtkj #i, ls de ugha gksxk( (iv) fons'kh 'kjkc ftldk]&& ¼d½ Hkkjr esa vuqKIr fdlh fMfLVyfj ;k cqzvfj ;k okbufj ;k Hkk.Mkxkj esa fofuekZ.k gqvk

gks( ;k ¼[k½ Hkkjr esa vk;kr fd;k x;k gks vkSj ftl ij lhek 'kqYd VSfjQ vf/kfu;e] 1975 ;k

lhek 'kqYd vf/kfu;e] 1962 ds v/khu lhek 'kqYd mn~xzg.kh; gks( ds dCts ls lEc) gS] rks dkjkokl ,d o"kZ ls de ugha gksxk vkSj tqekZuk chl gtkj #i, ls de ugha gksxk % ijUrq ;g vkSj fd ;fn dksbZ vijk/k&& (i) iSarkyhl yhVj ls vf/kd ns'kh 'kjkc( ;k (ii) iSarkyhl yhVj ls vf/kd fons'kh 'kjkc( ;k (iii) ikap yhVj ls vf/kd vU; fLifjV ds vk;kr] fu;kZr ;k ifjogu ls lEc) gks] rks ,slk dkjkokl rhu o"kZ ls de ugha gksxk vkSj tqekZuk ,d yk[k #i, ls de ugha gksxkA ¼2½ tks dksbZ Hkh bl vf/kfu;e ds fdUgha micU/kksa ;k rn~/khu cuk, x, fu;eksa ;k tkjh dh xbZ vf/klwpuk] ;k fd, x, fdlh vkns'k ;k bl vfèkfu;e ds v/khu iznku dh xbZ fdlh vuqKfIr] vuqKki= ;k ikl ds mYya?ku esa&& (i) fdlh izdkj dk viz;qDr vkSj eqfnzr yscy] dkWdZ] laiqfrdk ¼dSiL;qy½] ;k eksgj ;k mldh

dksbZ vuqd`fr vius dCts esa j[krk gS( ;k

(ii) fdlh Hkh izdkj dh 'kjkc dk foØ; djrk gS( ;k

(iii) fdlh Hkh izdkj dh 'kjkc cksry esa Hkjrk gS( ;k

(iv) bl vf/kfu;e ds v/khu LFkkfir ;k vuqKIr fdlh fMfLVyfj] czqvfj] okbufj ;k Hkk.Mkxkj ls fdlh Hkh izdkj dh 'kjkc dks gVkrk gS( ;k

(v) ,slh 'kjkc ds fofgr izkcY; ;k xq.koÙkk esa ifjorZu ds vk'k; ls dksbZ inkFkZ feykdj fdlh izdkj dh 'kjkc dks vifefJr djrk gS]

rks og dkjkokl ls ftldh vof/k Ng ekl ls de ugha gksxh ijUrq ftls nks o"kZ rd c<+k;k tk ldsxk vkSj tqekZus ls tks ipkl gtkj #i, ls de ugha gksxk] ijUrq tks nks yk[k #i, rd dk gks ldsxk] n.Muh; gksxkA

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40- fod`r fLifjV dks ekuo miHkksx ds ;ksX; cukus ;k cukus dk iz;kl djus ds fy, 'kkfLr-& tks dksbZ] fdlh Hkh izdkj dh fod`r fLifjV dks ekuo miHkksx ds ;ksX; cukrk gS ;k cukus dk iz;kl djrk gS ;k ekuo miHkksx ds ;ksX; bl izdkj cukbZ xbZ ;k cukus ds fy, fd, x, iz;kl;qDr fdlh izdkj dh fLifjV dks tkucw>dj vius dCts esa j[krk gS] rks og dkjkokl ls tks Ng ekl ls de ugha gksxk ijUrq tks ikap o"kZ rd gks ldsxk vkSj tqekZus ls tks ipkl gtkj #i, ls de ugha gksxk ijUrq tks nks yk[k #i, rd gks ldsxk] n.Muh; gksxkA 41- 'kjkc esa vik;dj inkFkZ feykus ds fy, 'kkfLr-&tks dksbZ] ml }kjk foØhr ;k fofufeZr ;k dCts esa fdlh 'kjkc esa fdUgha vik;dkj vkS"kf/k;ksa ¼Mªxt½ ;k fdlh fotkrh; ?kVd ftlls ekuo dks fu%'kDrrk ;k ?kksj migfr ;k e`R;q dkfjr gks] fefJr djrk gS] rks og nks"kflf) ij]&& ¼d½ ;fn ,sls d`R; ds ifj.kkeLo:i fdlh O;fDr dh e`R;q gks tkrh gS rks] n.M ls tks e`R;qn.M

rd dk gks ldsxk vkSj tqekZus ls] tks nl yk[k #i, rd dk gks ldsxk( ¼[k½ ;fn ,sls d`R; ds ifj.kkeLo:i fdlh O;fDr dks ?kksj migfr gksrh gS] rks dkjkokl ls]

ftldh vof/k Ng o"kZ ls de ugha gksxh fdUrq vkthou dkjkokl rd dh gks ldsxh vkSj tqekZus ls] tks ikap yk[k #i, rd dk gks ldsxk(

¼x½ ;fn ,sls fdlh d`R; ds ifj.kkeLo:i fdlh O;fDr dks dksbZ vU; ikfj.kkfed {kfr gksrh gS]

rks dkjkokl ls] ftldh vof/k ,d o"kZ rd dh gks ldsxh vkSj tqekZus ls] tks nks yk[k ipkl gtkj #i, rd dk gks ldsxk( vkSj

¼?k½ ;fn ,sls fdlh d`R; ds ifj.kkeLo:i fdlh O;fDr dks dksbZ {kfr ugha gksrh gS rks] dkjkokl

ls] tks Ng ekl rd dk gks ldsxk vkSj tqekZus ls] tks ,d yk[k #i, rd dk gks ldsxk] n.Muh; gksxkA

Li"Vhdj.k-&&bl /kkjk ds iz;kstu ds fy, in ^^?kksj migfr** dk ogh vFkZ gksxk tks Hkkjrh; n.M lafgrk]

1860 dh /kkjk 320 esa ifjHkkf"kr gSA 42- izfrdj dk lank;-&¼1½ n.M izfØ;k lafgrk] 1973 esa fdlh ckr ds gksrs gq, Hkh rFkk fdlh vU; n.M ij izfrdwy izHkko Mkys fcuk] U;k;ky; dk] fdlh ekeys esa /kkjk 41 ds v/khu fu.kZ; ikfjr djrs le;] ;fn lek/kku gks tkrk gS fd fdlh O;fDr dh e`R;q ;k 'kkjhfjd {kfr ,slh 'kjkc ds miHkksx ds dkj.k gqbZ gS] rks nks"kh ik, x, O;fDr dks&& ¼d½ izR;sd e`rd ds fof/kd izfrfuf/k;ksa dks de ls de rhu yk[k #i, dh jde dh] ;k ¼[k½ ftl O;fDr dks ?kksj migfr dkfjr gqbZ gks dks de ls de nks yk[k #i, dh jde dh] ;k ¼x½ ml O;fDr dks fdlh vU; ikfj.kkfed {kfr ds fy, de ls de chl gtkj #i, dh] jde

dh] izfrdj ds :i esa vnk;xh ds vkns'k ns ldsxkA ¼2½ mi/kkjk ¼1½ ds v/khu ikfjr fdlh vkns'k ls O;fFkr dksbZ O;fDr] vkns'k dh rkjh[k ls uCcs fnu ds Hkhrj] mPp U;k;ky; esa vihy nkf[ky dj ldsxk %

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ijUrq dksbZ Hkh vihy rc rd xzg.k ugha dh tk,xh tc rd fd mièkkjk ¼1½ ds v/khu lanÙk fd, tkus dks vknsf'kr izfrdj dh jde U;k;ky; esa tek u dj nh xbZ gks % ijUrq ;g vkSj fd mPp U;k;ky;] mDr uCcs fnu dh vof/k ds volku ds i'pkr~ Hkh vihy xzg.k dj ldsxk] ;fn mldk lek/kku gks tkrk gS fd vihykFkhZ le; ij vihy djus ls i;kZIr dkj.k }kjk fuokfjr gqvk FkkA 43- vuqKfIr/kkjh ;k mlds lsod }kjk dfri; d`R;ksa ds fy, 'kkfLr-&tks dksbZ] bl vf/kfu;e ds v/khu tkjh fdlh vuqKfIr] vuqKki= ;k ikl dk /kkjd gksrs gq, ;k ,sls /kkjd ds fu;kstu esa gksrs gq, ;k mldh vksj ls dk;Z djrs gq,&& ¼d½ vuqKIr ifjljksa esa foPN`a[ky vkpj.k ;k |wrØhM+k ;k oS';ko`fr dks vuqKkr djrk gS] ;k ¼[k½ fdlh vkcdkjh vf/kdkjh dh ekax ij ,slh vuqKfIr] vuqKki= ;k ikl dks izLrqr djus esa

tkucw> dj vlQy jgrk gS( ;k ¼x½ fdlh Hkh ekeys esa] ftlds ckjs esa /kkjk 39 esa micU/k ugha gS] èkkjk 80 ;k 81 ds v/khu cuk,

x, fdlh fu;e dk tkucw> dj mYya?ku djrk gS( ;k ¼?k½ fdlh vuqKfIr] vuqKki= ;k ikl dh fdUgha 'krks±] tks bl vfèkfu;e esa vU;Fkk micfU/kr

ugha gS] ds Hkax esa fdlh ckr dks tkucw> dj djrk gS ;k yksi djrk gS( ;k ¼³½ fdlh Hkh izdkj 'kjkc ds izkcY; ¼LVªsUFk½ dks] fofgr lhek ls uhps] de djrk gS( rks og tqekZus ls] tks ipkl gtkj #i, rd gks ldsxk ysfdu ikap gtkj #i, ls de ugha gksxk] n.Muh; gksxkA 44- vuqKIr fofuekZrk ;k foØsrk ;k mlds lsod }kjk diV ds fy, 'kkfLr-&;fn dksbZ vuqKIr fofuekZrk ;k vuqKIr foØsrk ;k mlds fu;kstu esa ;k mldh vksj ls dk;Z djus okyk dksbZ O;fDr&& ¼d½ fdlh izdkj dh 'kjkc] ftlds ckjs esa] og tkurk gS ;k ftlds ckjs esa mlds ikl fo'okl

djus dk dkj.k gS fd ,slh 'kjkc ifj'kksf/kr fLifjV ;k ns'kh 'kjkc ls fofufeZr dh xbZ gS( ;k ¼[k½ ifj'kksf/kr fLifjV ;k ns'kh 'kjkc ls bl izdkj fofufeZr 'kjkc ls vUrfoZ"V fdlh cksry] dsl]

iSdst ;k vU; ik= ;k ,slh 'kjkc ls vUrfoZ"V vU; ik= dks ;g fo'okl djkus ds vk'k; ls fpUgkafdr djrk gS fd ,slh cksry] dsl] iSdst ;k vU; ik= esa fons'kh 'kjkc gS]

rks og dkjkokl ls ftldh vof/k ,d o"kZ rd dh gks ldsxh vkSj tqekZus ls] tks nks gtkj #i, rd dk gks ldsxk] n.Muh; gksxkA 45- jlk;uK ¼dSfeLV½ dh nqdku esa 'kjkc dk miHkksx djus ds fy, 'kkfLr-&¼1½ ;fn dksbZ jlk;uK ¼dSfeLV½] vkS"kf/k foØsrk vkS"k/kdkj ;k vkS"k/kky; pykus okyk dksbZ O;fDr] vius O;kolkf;d ifjlj esa] fdlh Hkh izdkj dh 'kjkc dk] tks okLro esa vkS"k/kh; iz;kstuksa ds fy, ugha cukbZ xbZ gS] fdlh O;fDr }kjk miHkksx djuk vuqKkr djrk gS] rks og dkjkokl ls] ftldh vof/k ,d o"kZ rd dh gks ldsxh vkSj tqekZus ls] tks nks gtkj #i, ls de ugha gksxk vkSj tks nl gtkj #i, rd dk gks ldsxk] n.Muh; gksxkA ¼2½ ;fn dksbZ O;fDr ,sls ifjlj esa] ,slh fdlh 'kjkc dk miHkksx djrk gS] rks og tqekZus ls] tks nks gtkj #i, rd dk gks ldsxk] n.Muh; gksxkA

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46- lkoZtfud LFkkuksa esa 'kjkc dk miHkksx djus ds fy, 'kkfLr-&tks dksbZ Hkh bl vf/kfu;e ds fdUgha micU/kksa ;k rn~/khu cuk, x, fdlh fu;e] tkjh dh xbZ fdlh vf/klwpuk ;k fd, x, fdlh vkns'k ds mYya?ku esa]&& ¼d½ fdlh vuqKIr lkoZtfud LFkku esa 'kjkc dk miHkksx djrk gS] ;k

¼[k½ fdlh LFkku ij 'kjkc dk miHkksx djus ds i'pkr~ fdlh lkoZtfud LFkku ij mRikr djrk gS] rks&&

(i) [k.M ¼d½ ds v/khu fdlh vijk/k dh n'kk esa] tqekZus ls] tks ,d gtkj #i, ls de ugha gksxk vkSj ikap gtkj #i, rd dk gks ldsxk( vkSj

(ii) [k.M ¼[k½ ds v/khu fdlh vijk/k dh n'kk esa] dkjkokl ls] ftldh vof/k rhu ekl rd dh gks ldsxh vkSj tqekZus ls] tks nks gtkj #i, ls de ugha gksxk rFkk nl gtkj #i, rd dk gks ldsxk]

n.Muh; gksxkA

47- vU;Fkk vuqicaf/kr vijk/kksa ds fy, 'kkfLr-&tks dksbZ bl vf/kfu;e ;k rn~/khu cuk, x, fdlh fu;e] tkjh dh xbZ fdlh vf/klwpuk ;k fd, x, fdlh vkns'k ds micU/kksa ds mYya?ku esa] ftlds fy, bl vf/kfu;e esa micU/k ugha gS] fdlh dk;Z dk ;k lk'k; yksi dk nks"kh gS] rks og ,sls izR;sd dk;Z ;k yksi ds fy, tqekZus ls] tks ,d gtkj #i, rd dk gks ldsxk] n.Muh; gksxkA

48- fdlh O;fDr }kjk nwljs ds eís fofuekZ.k] foØ; ;k dCtk-&¼1½ tc fdlh Hkh izdkj dh 'kjkc] fdlh vU; O;fDr ds enns~ fdlh O;fDr }kjk fofufeZr dh xbZ gS ;k foØhr dh xbZ gS ;k dCts esa j[kh xbZ gS vkSj ,slk vU; O;fDr tkurk gS ;k mlds ikl ;g fo'okl djus dk dkj.k gS fd ,slk fofuekZ.k ;k foØ; mlds eís Fkk ;k ,slk dCtk mlds eís gS] rks og oLrq bl vf/kfu;e ds iz;kstu ds fy, ,sls vU; O;fDr }kjk fofufeZr dh xbZ ;k foØ; dh xbZ le>h tk,xh ;k mlds dCts esa le>h tk,xhA ¼2½ mi/kkjk ¼1½ dh dksbZ ckr fdlh Hkh O;fDr dks] tks fdlh vU; O;fDr ds eís fdlh Hkh izdkj dh 'kjkc fofufeZr djrk gS] mldk foØ; djrk gS ;k mls dCts esa j[krk gS] ,slh oLrq ds fof/kfo#) fofuekZ.k] foØ; ;k dCts ds fy, bl vf/kfu;e ds v/khu fdlh n.M ds nkf;Ro ls eqDr ugha djsxhA 49- iwoZ nks"kflf) ds i'pkr~ dfri; vijk/kksa ds fy, of/kZr n.M-&tks dksbZ bl vf/kfu;e dh /kkjk 39 ds v/khu fdlh vijk/k ds fy, nks"kfl) fd, tkus ij] rRi'pkr~ mDr /kkjk ds v/khu fdlh ,sls gh vijk/k ds fy, nks"kfl) gksrk gS rks og] ,sls izR;sd i'pkr~orhZ vijk/k ds fy, iwoZ nks"kflf) ij vf/kfu.khZr dkjkokl vkSj tqekZus ds nksgjs n.Mkns'k ls n.Muh; gksxk % ijUrq of/kZr n.M ikap o"kZ ds dkjkokl vkSj rhu yk[k #i, ds tqekZus ls vf/kd ugha gksxk % ijUrq ;g vkSj fd of/kZr n.M] bl vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ ds izFke ;k f}rh; ijUrqd esa fofufnZ"V vijk/kksa ds fy, micfU/kr U;wure n.Mkns'k dks fdlh Hkh n'kk esa izHkkfor ugha djsxkA 50- n.Muh; vijk/kksa dks djus dk iz;Ru djuk ;k nq"izsj.k djuk-&tks dksbZ bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k dks djus dk iz;Ru djsxk ;k nq"izsj.k djsxk rks og ml vijk/k ds fy, micfUèkr n.M dk nk;h gksxkA 51- fxj¶rkfj;ksa] rykf'k;ksa vkfn ls lEc) izfØ;k-&bl vf/kfu;e esa] vU;Fkk Li"Vr% micaf/kr ds flok;] fxj¶rkfj;ksa] vfHkj{kk esa fujks/kksa] rykf'k;ksa] leuksa] fxj¶rkjh okjaVksa] ryk'kh okjaVksa] fxj¶rkj fd,

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x, O;fDr;ksa dks is'k djus vkSj vijk/kksa ds vUos"k.k vkfn ls lEc) n.M izfØ;k lafgrk] 1973 ds micU/k bl vf/kfu;e ds v/khu budh ckcr dh xbZ leLr dkjZokbZ ij ykxw gksaxs % ijUrq bl vf/kfu;e ds v/khu dksbZ vijk/k U;kf;d eftLVªsV ds vkns'k ds fcuk /kkjk 9 ds v/khu l'kDr fdlh vf/kdkjh }kjk vUosf"kr fd;k tk ldsxk % ijUrq ;g vkSj fd tc dHkh dksbZ vkcdkjh vf/kdkjh dksbZ fxj¶rkjh] vfHkxzg.k djrk gS ;k ryk'kh ysrk gS rks og mlds pkSchl ?k.Vksa ds Hkhrj fxj¶rkjh] vfHkxzg.k ;k ryk'kh dh leLr fof'kf"V;ksa dh iw.kZ fjiksVZ vius vO;ofgr inh; ¼'kkldh;½ ofj"B dks nsxk] vkSj tc rd bl /kkjk ds v/khu tekur Lohd`r ugha dh tkrh] rc rd fxj¶rkj fd, x, O;fDr ;k vfHkxzg.k dh xbZ oLrq dks] lqfo/kktud izs"k.k lfgr] fopkj.k ;k U;k;fu.kZ;u ds fy, U;kf;d eftLVªsV ds ikl HkstsxkA 52- dk;Zokfg;ka lafLFkr djus ds fy, vUos"kd vf/kdkjh }kjk fjiksVZ-&¼1½ bl vf/kfu;e ds vU; micU/kksa ds v/;/khu] ;fn bl vfèkfu;e dh /kkjk 9 ds v/khu l'kDr fdlh vkcdkjh vf/kdkjh }kjk fdlh vUos"k.k ij mls ;g izrhr gksrk gS fd vfHk;qDr ds vfHk;kstu dks U;k;ksfpr Bgjkus ds fy, i;kZIr lk{; gS rks] tc rd vUos"k.k vf/kdkjh /kkjk 66 ds vèkhu viuh fjiksVZ dyDVj ds vkns'k gsrq izLrqr ugha djrk gS rc rd ekeys esa tkap djus ;k fopkj.k djus dh vf/kdkfjrk j[kus okys vkSj iqfyl fjiksVZ ij vijk/kksa dk laKku ysus ds fy, l'kDr U;kf;d eftLVªsV dks] fjiksVZ izLrqr djsxk] tks n.M izfØ;k lafgrk] 1973 dh /kkjk 190 ds iz;kstuksa ds fy, iqfyl fjiksVZ le>h tk,xhA ¼2½ ;fn vUos"k.k dh lekfIr ij vkcdkjh vf/kdkjh dk lek/kku gks tkrk gS fd vfHk;qDr ds vfHk;kstu dks U;k;ksfpr Bgjkus ds fy, i;kZIr lk{; ugha gS] rks og lEc) dyDVj dks fjiksVZ izLrqr djsxk] tks ,slk vkns'k ikfjr dj ldsxk tSlk og mfpr le>sA 53- vijk/kksa dk tekurh; vkfn gksuk-&bl vf/kfu;e ds v/khu n.Muh; lHkh vijk/k] n.M izfØ;k lafgrk] 1973 ds vFkZ ds vUrxZr tekurh; gksaxs % ijUrq bl vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ ds izFke ijUrqd vkSj f}rh; ijUrqd rFkk /kkjk 40 vkSj 42 ds v/khu n.Muh; vijk/k] vtekurh; gksaxsA 54- okj.V ds fcuk fxj¶rkjh dh n'kk esa gkftjh ds fy, izfrHkwfr-&¼1½ jkT; ljdkj] bl ckr ds gksrs gq, Hkh fd ,slk vf/kdkjh èkkjk 9 ds v/khu l'kDr ugha gS] fdlh vkcdkjh vf/kdkjh dks tekur iznku djus gsrq l'kDr dj ldsxhA ¼2½ tc dksbZ O;fDr] bl vf/kfu;e ds v/khu] okj.V ls vU;Fkk] fdlh O;fDr ;k vf/kdkjh] tks tekur nsus dks l'kDr ugha gS] }kjk fxj¶rkj fd;k tkrk gS] rks mls&&

¼d½ tekur nsus ds fy, jkT; ljdkj }kjk l'kDr utnhd ds vkcdkjh vf/kdkjh] ;k

¼[k½ fudVre iqfyl LVs'ku] tks Hkh utnhd gks] ds Hkkjlk/kd vfèkdkjh] ds le{k is'k fd;k tk,xkA

¼3½ tc dHkh bl vf/kfu;e ds v/khu] okj.V ls vU;Fkk fxj¶rkj dksbZ O;fDr tekur nsus ds fy, rS;kj gS] vkSj mi/kkjk ¼2½ ds vuqlkj tekur nsus ds fy, l'kDr fdlh vf/kdkjh }kjk fxj¶rkj fd;k x;k gS ;k ds le{k is'k fd;k x;k gS rks mls tekur ij] ;k mls eqDr djus okys vf/kdkjh ds foosdkuqlkj ml ds Loca/ki= ij eqDr fd;k tk,xkA

¼4½ n.M izfØ;k lafgrk] 1973 ds v/;k; 33 ds micU/k] tgka rd gks lds izR;sd ekeys esa] ftlesa bl /kkjk ds v/khu tekur Lohd`r dh xbZ gS ;k ca/ki= fy;k x;k gS] ykxw gksaxsA

55- vijk/kksa dk laKku-&¼1½ dksbZ Hkh U;kf;d eftLVªsV]&&

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¼d½ /kkjk 39] 40 ;k 41 ds v/khu n.Muh; fdlh vijk/k dk laKku] vkcdkjh vf/kdkjh dh f'kdk;r ;k fjiksVZ ij ds flok;] ugha djsxk( ;k

¼[k½ /kkjk 26] 43] 44] 45] 46] 47 ;k 59 ds v/khu n.Muh; fdlh vijkèk dk laKku] dyDVj ;k bl fufeÙk ml }kjk izkf/kd`r fdlh vkcdkjh vf/kdkjh dh f'kdk;r ij] ds flok; ugha djsxkA

¼2½ bl vf/kfu;e esa vU;Fkk vU;= micfU/kr ds flok; dksbZ Hkh U;k;ky; mi/kkjk ¼3½ esa fofufnZ"V ifjlhek dky ds volku ds i'pkr~ mièkkjk ¼2½ ds v/khu fdlh vijk/k dk laKku ugha ysxkA

¼3½ vijk/kksa ds fy, ifjlhek dky fuEu izdkj ls gksxk&&

¼d½ ;fn vijk/k dsoy tqekZus ls n.Muh; gS] Ng ekl(

¼[k½ ;fn vijk/k dkjkokl ls] ftldh vof/k ,d o"kZ ls vf/kd ugha gS] n.Muh; gS] ,d o"kZ( vkSj

¼x½ ;fn vijk/k dkjkokl ls] ftldh vof/k ,d o"kZ ls vf/kd gS] n.Muh; gS] rhu o"kZA

¼4½ bl /kkjk ds iz;kstu ds fy,] mu vijk/kksa] ftUgsa lkFk tksM+k tk ldsxk] dh ckcr ifjlhek dky vijk/k ds lUnHkZ esa tks] ;FkkfLFkfr] vf/kd dBksj n.M ;k vf/kdre dBksj n.M ls n.Muh; gS] vo/kkfjr fd;k tk,xkA

56- dfri; ekeyksa esa vijk/k ds fd, tkus dh mi/kkj.kk-&¼1½ tc fdlh O;fDr ds dCts esa&&

¼d½ dksbZ HkV~Bh ¼fLVy½] crZu] midj.k ;k lkf/k= tSlk Hkh gks ;k mldk dksbZ Hkkx ;k mlds Hkkx ftls@ftUgsa fdlh Hkh izdkj dh 'kjkc ds fofuekZ.k ds fy, lk/kkj.kr;k iz;qDr fd;k tkrk gS] ik;k tkrk gS@ik, tkrs gSa] ;k

¼[k½ dksbZ lkexzh] tks 'kjkc ds fofuekZ.k dh fdlh izfØ;k ls xqtjh gS ;k ftlls 'kjkc fofufeZr dh xbZ gS] ikbZ tkrh gS]

rks ogka] tc rd izfrdwy lkfcr ugha dj fn;k tkrk gS] ;g mi/kkj.kk dh tk,xh fd ml ij dCtk bl

vf/kfu;e ds micU/kksa ds mYya?ku esa FkkA

¼2½ vkSj lk{; ds fcuk tc rd izfrdwy lkfcr u gks tk,] rc rd ;g mi/kkj.kk dh tk,xh fd vfHk;qDr O;fDr us foØhr fLifjV] ftls ekuo miHkksx gsrq mfpr cuk;k x;k gS ;k mfpr cukus dk iz;kl fd;k x;k gS dh ckcr /kkjk 40 ds v/khu vijk/k fd;k gSA

57- deZpkjh ;k vfHkdrkZ }kjk fd, x, vijk/k ds fy, fu;ksDrk dk nkf;Ro-&bl vf/kfu;e ds v/khu vuqKfIr] vuqKki= ;k ikl /kkjd ds lkFk&lkFk okLrfod vijk/kh /kkjk 26] 39] 40] 43 ;k 44 ds v/khu mlds fu;kstu esa ;k mldh vksj ls dk;Z djus okys fdlh O;fDr }kjk fd, x, fdlh n.Muh; vijk/k ds fy, rc rd] mlh izdkj nk;h gksxk ekuks mlus vijkèk Lo;a fd;k gks] tc rd fd og ;g fl) u djs fd ,sls vijk/k dks fd, tkus ls jksdus ds fy, mlds }kjk leLr] lE;d~ vkSj ;qfDr;qDr] iwokZoèkkfu;ka cjrha xbZ FkhA

58- dfri; ifjfLFkfr;ksa ds v/khu dFkuksa dh lqlaxfr-&vijk/kksa ds vUos"k.k ds fy, /kkjk 9 ds

v/khu l'kDr fdlh vfèkdkjh ds le{k] ,sls vf/kdkjh }kjk fdlh tkap ;k dk;Zokfg;ksa ds nkSjku] fdlh

O;fDr }kjk fd;k x;k vkSj gLrk{kfjr dFku] vf/kfu;e ds v/khu fdlh vijk/k gsrq fdlh vfHk;kstu esa]

rF;ksa dh lR;rk] ftlesa fuEufyf[kr vUrfoZ"V gks] fl) djus ds iz;kstu ds fy, lqlaxr gksxk&&

¼d½ tc ,slk O;fDr ftlus dFku fd;k gS fd e`R;q gks pqdh gS] ;k mls [kkstk ugha tk ldrk] ;k

lk{; nsus esa l{ke ugha gS] ;k foi{kh i{kdkj }kjk vxE; j[kk x;k gS] ;k ftldh mifLFkfr

,sls ekeys ftls U;k;ky; v;qfDr;qDr le>s] dh ifjfLFkfr;ksa ds v/khu] foyEc ;k O;; ds

fcuk vfHkizkIr ugha dh tk ldrh( ;k

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¼[k½ tc ,sls O;fDr] ftlus dFku fd;k gS] fd ekeys esa U;k;ky; ds le{k lk{kh ds :i esa

ijh{kk dh xbZ gks vkSj U;k;ky; dh ekeys dh ifjfLFkfr;ksa dks /;ku esa j[krs gq, ;g jk; gS

fd U;k; ds fgr esa dFku dks lk{; esa Lohd`r fd;k tkuk pkfg,A

59- fdlh vkcdkjh vf/kdkjh }kjk rax djus okyh ryk'kh] vfHkxzg.k] fujks/k ;k fxj¶rkjh djus

ds fy, 'kkfLr-&dksbZ vkcdkjh vf/kdkjh] tks rax djus ds fy, vkSj fofufnZ"V lwpuk ;k lansg ds fy,

;qfDr;qDr vk/kkj ds fcuk]&&

¼d½ bl vf/kfu;e }kjk iznÙk fdlh 'kfDr ds vHkklh iz;ksx ds vèkhu fdlh cUn LFkku esa izos'k

djrk gS ;k ryk'kh ysrk gS ;k izos'k djokrk gS ;k ryk'kh djokrk gS( ;k

¼[k½ bl vf/kfu;e ds v/khu vf/kgj.k ds fy, nk;h fdlh oLrq ds vfHkxzg.k ;k ryk'kh ysus ds

cgkus fdlh O;fDr dh py lEifÙk dk vfHkxzg.k djrk gS( ;k

¼x½ fdlh O;fDr dh ryk'kh ysrk gS] mls fu#) ;k fxj¶rkj djrk gS( ;k

¼?k½ bl vf/kfu;e ds v/khu fdlh vU; izdkj ls viuh fof/kiw.kZ 'kfDr;ksa ds ckgj dk;Z djrk gS]

nks"kflf) ij] tqekZus ls] tks nl gtkj #i, rd dk gks ldsxk] n.Muh; gksxkA

v/;k;&7

vf/kgj.k

60- oLrq dk vf/kgj.k ¼tCrh½ ftldh ckcr vijk/k fd;k x;k gS-&¼1½ tc bl vf/kfu;e ds v/khu n.Muh; dksbZ vijk/k fd;k x;k gks rks]&& ¼d½ izR;sd 'kjkc ;k ,DlkbZt cksry] ftldh ckcr ,slk vijk/k fd;k x;k gS] ,slh cksry dh

vUroZLrq lfgr] ;fn dksbZ gks( ¼[k½ izR;sd HkV~Bh ¼fLVy½] crZu] midj.k ;k lkf/k= vkSj leLr lkefxz;ksa ftudh ckcr ;k

ftuds }kjk ,slk vijk/k fd;k x;k gS( ¼x½ fof/kiwoZd vk;kfrr] ifjokfgr ;k fofufeZr izR;sd 'kjkc ;k ,DlkbZt cksry tks dCts esa jgh

gks ;k [k.M ¼d½ ds v/khu vfèkgj.k ¼tCrh½ ds fy, nk;h fdlh Hkh izdkj dh 'kjkc ds lkFk ;k ds vfrfjDr foØhr dh xbZ gS(

¼?k½ izR;sd ik=] iSdst] dUVsuj vkSj vkPNknu ¼dofjax½ ftlesa ;FkkiwoksZDr fdlh Hkh izdkj dh

'kjkc] ,DlkbZt cksry] lkexzh] HkV~Bh ¼fLVy½] crZu] midj.k ;k lkf/k= ,sls ik= ;k iSdst] dUVsuj ;k vkPNknu ¼dofjax½ ds vU; inkFkks±] ;fn dksbZ gks] ds lkFk ik;k x;k gS ;k ik, x, gksa( vkSj

¼³½ izR;sd xkM+h] ty;ku] csM+k ;k vU; okgu] tks ;FkkiwoksZDr ,sls ik=] iSdst] dUVsuj] vkPNknu

¼dofjax½ ;k lkexzh ys tkus esa mi;ksx fd, tkrs gSa ;k tkrs gksa( vf/kgj.k ¼tCrh½ ds fy, nk;h gksaxsA

¼2½ tc bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k ds fopkj.k esa U;kf;d eftLVªsV ;g fofu'p; djrk gS fd mi/kkjk ¼1½ ds [k.M ¼d½] ¼[k½] ¼x½ ;k ¼?k½ esa fofufnZ"V dksbZ oLrq vf/kgj.k ¼tCrh½ ds fy, nk;h gS rks og /kkjk 61 esa ;Fkk fofufnZ"V 'kjkc] ;ku ;k okgu ds flok; mlds vf/kgj.k ¼tCrh½ ds fy, vkns'k dj ldsxkA

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¼3½ tc ;g fo'okl djus dk dkj.k gS fd bl vf/kfu;e ds v/khu dksbZ vijk/k fd;k x;k gS] fdUrq vijk/kh dh tkudkjh ugha gS ;k ik;k ugha tk ldrk rFkk tc bl vf/kfu;e ds v/khu vf/kgj.k ¼tCrh½ ds fy, nk;h dksbZ Hkh oLrq fdlh O;fDr ds dCts esa ugha gS vkSj mldk lUrks"ktud :i esa dksbZ ys[kk&tks[kk ugha gS] rks ekeys dh tkap vkSj fu/kkZj.k lEc) dyDVj }kjk fd;k tk,xk] tks mlds vf/kgj.k ¼tCrh½ ds vkns'k ns ldsxk %

ijUrq ,slk dksbZ Hkh vkns'k] iz'uxr oLrq ¼pht½ ds vfHkxzg.k dh rkjh[k ls ,d ekl ds volku rd ;k ml ij fdlh Hkh izdkj ds vf/kdkj dk nkok djus okys O;fDr] ;fn dksbZ gS] dks lqus fcuk rFkk lk{;] ;fn dksbZ gS] tks og vius nkos ds leFkZu esa izLrqr djrk gS] ij fopkj fd, fcuk ugha fd;k tk,xk %

ijUrq ;g vkSj fd ;fn iz'uxr oLrq ¼pht½ 'kh?kzr;k vkSj izd`R;k {k;'khy gS ;k ;fn lEc) dyDVj dh ;g jk; gS fd iz'uxr oLrq ¼pht½ dk foØ; mlds Lokeh ds fy, ykHkizn gksxk] rks og] fdlh Hkh le;] mlds foØ; dk funsZ'k ns ldsxk( vkSj bl /kkjk vkSj /kkjk 62 ds micU/k] tgka rd gks lds] ,sls foØ; ds 'kq) vkxe dks ykxw gksaxsA

61- vf/kgj.k ¼tCrh½ ds fy, nk;h ;ku] okgu vkSj 'kjkc dk fujh{k.k rFkk vfHkxzg.k-&¼1½ dksbZ Hkh vkcdkjh vf/kdkjh] ;fn mlds ikl ;g fo'okl djus dk dkj.k gS fd bl vf/kfu;e dh /kkjk 39 ds v/khu vijk/k fd, tkus esa dksbZ ;ku ;k okgu iz;qDr fd;k x;k gS ;k fd;k tk jgk gS rks og ,sls ;ku ;k okgu ds pkyd ;k mlds Hkkj&lk/kd vU; O;fDr ls bls jksdus dh vis{kk djsxk vkSj mls rc rd ds fy, jksds j[ksxk tc rd ;ku esa j[ks inkFkks± ds ijh{k.k vkSj ;ku ls lEcfU/kr leLr vfHkys[kksa ds fujh{k.k] tks ,sls ;ku ;k okgu ds ,sls pkyd ;k mlds Hkkj lk/kd vU; O;fDr ds dCts esa gS] ds fy, ;qfDr;qDr :i ls vko';d gksA

¼2½ tc ;g fo'okl djus dk dkj.k gks fd fdlh 'kjkc dh ckcr /kkjk 39 ds v/khu dksbZ vijk/k fd;k x;k gS] rks ,sls vijk/k ds djus esa iz;qDr fd, x, ;ku ;k okgu lfgr ,slh 'kjkc dk vfHkxzg.k fdlh Hkh vkcdkjh vfèkdkjh }kjk fd;k tk ldsxkA ¼3½ bl /kkjk ds v/khu fdlh Hkh ;ku] 'kjkc ;k okgu dk vfHkxzg.k djus okyk izR;sd vkcdkjh vf/kdkjh] ,sls ;ku] 'kjkc ;k okgu ij ;g minf'kZr djrs gq, ,d fpUg vafdr djsxk fd bls vfHkx`ghr fd;k x;k gS vkSj mlds vfHkxzg.k dh fjiksVZ ;Fkk'kD; 'kh?kz ftyk ds izHkkjh vkcdkjh vfèkdkjh dks djsxkA

¼4½ 'kjkc ;k ;ku ;k okgu dk vfHkxzg.k djus okyk vkcdkjh vfèkdkjh] 'kjkc] ;ku ;k okgu dh lqjf{kr vfHkj{kk ds fy,] tc rd fd ftys ds izHkkjh vkcdkjh vf/kdkjh }kjk /kkjk 62 ds v/khu vkns'k ikfjr ugha dj fn, tkrs] leqfpr dne mBk,xkA

62- dfri; ekeyksa esa vkcdkjh vf/kdkjh }kjk ;ku ;k okgu dk vf/kgj.k ¼tCrh½-&¼1½ tgka bl vf/kfu;e dh /kkjk 39 ds v/khu 'kjkc dh ckcr vijk/k fd, tkus dk fo'okl gS rks ftyk dk izHkkjh vkcdkjh vf/kdkjh] viuk lek/kku gks tkus ij fd /kkjk 39 ds v/khu fd, x, vijk/k esa ;ku ;k okgu iz;qDr gqvk gS] bl izdkj vfHkx`ghr 'kjkc lfgr ;ku ;k okgu ds vf/kgj.k ¼tCrh½ dk vkns'k ns ldsxkA ¼2½ tgka mi/kkjk ¼1½ ds v/khu vf/kgj.k dk vkns'k ikfjr djus ds i'pkr~ ftyk ds izHkkjh vkcdkjh vf/kdkjh dh ;g jk; gS fd yksdfgr esa ,slk djuk lehphu gS] rks og vf/kgj.k ¼tCr½ fd, ;ku ;k okgu ;k 'kjkc dks yksd uhyke }kjk cspus ds vkns'k ns ldsxk vkSj mlds vkxe ,slh fdlh uhyke ds [kpks± ;k mlls lEcfU/kr vU; vkuq"kafxd [kpks± dh dVkSrh ds i'pkr~ tgka mi/kkjk ¼1½ ds v/khu fd;k x;k vf/kgj.k ¼tCrh½ dk vkns'k /kkjk 68 ;k 68 ds v/khu vkns'k }kjk vikLr ;k ckfry dj fn;k tkrk gS] mlds Lokeh dks ;k ml O;fDr dks] ftlls bls vf/kx`ghr fd;k x;k Fkk] lanÙk fd, tk,axsA

63- /kkjk 62 ds v/khu vf/kgj.k ¼tCrh½ ls iwoZ dkj.k crkvks uksfVl tkjh djuk-&¼1½ /kkjk 62 ds v/khu fdlh Hkh ;ku ;k okgu ds vf/kgj.k dk dksbZ Hkh vkns'k] ml O;fDr dks] ftlls bls vf/kx`ghr fd;k x;k gS] ;k mlds jftLVªhd`r Lokeh dks] fyf[kr esa uksfVl fn, fcuk vkSj muds vk{ksiksa] ;fn dksbZ gksa] ij fopkj fd, fcuk ugha fd;k tk,xkA

Page 26: HP Excise Act 2011

¼2½ mi/kkjk ¼1½ ds micU/kksa ij izfrdwy izHkko Mkys fcuk] bl vfèkfu;e dh /kkjk 62 ds v/khu fdlh ;ku ;k okgu ds vf/kgj.k ¼tCrh½ dk dksbZ Hkh vkns'k ugha fd;k tk,xk] ;fn ,sls ;ku ;k okgu dk Lokeh ftyk ds izHkkjh vkcdkjh vf/kdkjh ds lek/kkuizn :i esa ;g lkfcr dj nsrk gS fd bls 'kjkc dk ogu djus ds fy, Lo;a Lokeh] mlds vfHkdrkZ] ;fn dksbZ gS] ds Kku ;k ekSukuqdwyrk ds fcuk iz;qDr fd;k x;k Fkk vkSj ,sls ;ku ;k okgu ds izHkkjh O;fDr vkSj izR;sd us mlds ,sls mi;ksx ds fo#) leLr ;qfDr;qDr vkSj vko';d iwokZo/kkfu;ka cjrha Fkh % ijUrq vf/kfu;e dh /kkjk 62 ds v/khu fd;k x;k vf/kgj.k ¼tCrh½ ml vijk/k ds fy, vfHk;qDr ds n.M dks izHkkfor ugha djsxk ftlds fy, og bl vf/kfu;e ds v/khu nk;h gSA

64- vf/kgj.k ¼tCrh½ ds cnys 'kkfLr-&/kkjk 62 esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] ftyk dk izHkkjh vkcdkjh vf/kdkjh ;ku ds vf/kgj.k ¼tCrh½ ds cnys] 'kkfLr ds :i esa dksbZ jde Lohdkj dj ldsxk tks ;ku ;k okgu ds cktkj ewY; ls vf/kd ugha gksxhA

65- fopkj.k ds yfEcr jgus ds nkSjku vfHkx`ghr 'kjkc dk fuiVku-&¼1½ tc dHkh bl vf/kfu;e ds v/khu vfHkx`ghr fdlh izdkj dh 'kjkc] fdlh U;kf;d eftLVªsV ds le{k fdlh vijk/k ds fopkj.k dh fo"k;&oLrq gks] rks og] blds vfHkxzg.k ds i'pkr~] bldh pksjh] izfrLFkkiu dh Hks|rk] mfpr Hk.Mkj.k LFkku dh deh ;k dksbZ vU; lqlaxr ck/;rkvksa dks è;ku esa j[krs gq,] mi/kkjk ¼2½ esa fofufnZ"V izfØ;k dk vuqlj.k djus ds i'pkr~] ,sls vf/kdkjh }kjk vkSj ,slh jhfr esa fuiVku djus dk vkns'k ns ldsxk tSlh jkT; ljdkj] vf/klwpuk }kjk fofufnZ"V djsA

¼2½ tgka fdlh izdkj dh 'kjkc dk vfHkxzg.k fd;k x;k gS vkSj bls fudVre iqfyl LVs'ku ds izHkkjh vf/kdkjh dks vxzsf"kr fd;k x;k gS] ogka mièkkjk ¼1½ esa fofufnZ"V vf/kdkjh] blds fooj.k] xq.koÙkk] ek=k] iSfdax ds rjhds ¼<ax½] fpUg ;k la[;k ;k ,slh 'kjkc ;k iSfdax ftlesa bls iSd fd;k x;k gS] dh igpku dh vU; fof'kf"V;ka] mn~xe ds ns'k ;k jkT; vkSj vU; fof'kf"V;ka tks mi/kkjk ¼1½ esa fufnZ"V vf/kdkjh] fdlh U;kf;d eftLVªsV ds le{k bl vf/kfu;e ds v/khu fdUgha dk;Zokfg;ksa esa 'kjkc dh igpku gsrq lqlaxr le>s] ls lEc) ,sls C;kSjksa ls vUrfoZ"V] ,slh 'kjkc dh lwph rS;kj djsxk] rFkk&& ¼d½ bl izdkj rS;kj dh xbZ lwph dh 'kq)rk dks izekf.kr djrs gq,( ;k ¼[k½ ,sls eftLVªsV dh mifLFkfr esa] bl izdkj dh 'kjkc dk QksVksxzkQ ysrs gq, vkSj ,sls QksVksxzkQ

dks lR; izekf.kr djrs gq,( ;k ¼x½ ,sls eftLVªsV dh mifLFkfr esa] ,sls 'kjkc ds uewus ysus dh vuqKk nsrs gq, vkSj ,sls fy, x,

uewuksa dh lwph dh 'kq)rk izekf.kr djus] ds iz;kstu gsrq]

mldks vkosnu djsxkA ¼3½ tgka mi&fu;e ¼2½ ds v/khu dksbZ vkosnu fd;k tkrk gS rks U;kf;d eftLVªsV ;Fkk'kD;'kh?kz vkosnu vuqKkr djsxkA ¼4½ Hkkjrh; lk{; vf/kfu;e] 1872 ;k n.M izfØ;k lafgrk] 1973 esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] bl vf/kfu;e ds v/khu fdlh vijk/k dk fopkj.k djus okyk izR;sd U;k;ky;] rkfydk ¼lwph½] 'kjkc ds QksVksxzkQ vkSj mi/kkjk ¼2½ ds v/khu rS;kj dh xbZ vkSj U;kf;d eftLVªsV }kjk lR;kfir uewuksa dh fdlh lwph dks] ,sls vijk/k dh ckcr izFke lk{; ds :i esa ekusxkA

v/;k;&8

'keu

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66- dyDVj }kjk vijk/kksa dk 'keu-&¼1½ dyDVj] fdlh Hkh O;fDr ls vkosnu ij] ftl ij bl vfèkfu;e dh /kkjk 50 ds v/khu bu esa ls fdUgha vijk/kksa dks djus ;k nq"izsfjr djus dk iz;Ru djus lfgr /kkjk 26] 43] 44] 45] 46] 47 ;k 59 ds v/khu fdlh n.Muh; vijk/k ds fd, tkus dk ;qfDr;qDr :i ls lUnsg gS] 'keu&Lo:i] U;wure ikap gtkj #i, ds v/;/khu iPphl gtkj #i, ls vuf/kd jde Lohdkj dj ldsxk] vkSj ,sls izR;sd vijk/k ds fy, ,slh jde ds dyDVj dks lank; ij] vfHk;qDr O;fDr dks] ;fn vfHkj{kk esa gS] mUeksfpr dj fn;k tk,xk rFkk ,sls vijk/k dh ckcr mlds fo#) dksbZ vkxkeh dk;Zokfg;ka ugha dh tk,xhA ¼2½ ;fn dksbZ iV~Vk ¼yht½] vuqKfIr] vuqKki= ;k ikl jn~ndj.k ;k fuyEcu ds fy, nk;h gks x;k gS ;k bl vf/kfu;e dh /kkjk 29 ds [k.M ¼d½] ¼[k½ ;k ¼x½ ds v/khu izkf/kdkjh ftldks] bls jn~n ;k fuyfEcr djus dh 'kfDr gS ,sls iV~Vs] vuqKfIr] vuqKki= ;k ikl ds /kkjd }kjk fd, x, vkosnu ij ,slh 'kkfLr] tSlh og fu;r djs] ds lank; ds i'pkr~ ,sls] jn~ndj.k ;k fuyEcu dk] ;FkkfLFkfr] izfrlagj.k djsxk ;k R;tu dj ldsxkA ¼3½ tgka fdlh Hkh izdkj dh 'kjkc dks bl vf/kfu;e ds micU/kksa ds v/khu vfHkx`ghr fd;k x;k gS rks dyDVj] /kkjk 60 dh mi/kkjk ¼2½ ds v/khu U;kf;d eftLVªsV }kjk vkns'k ikfjr djus ls iwoZ] fdlh Hkh le; ;fn og bls lehphu le>s ijUrq /kkjk 65 ds micU/kksa ds v/;/khu] bls blds ewY; ds lank; dh izkfIr ij fueqZDr dj ldsxk] ;fn ,slh 'kjkc ekuoh; miHkksx ds fy, mi;qDr gS % ijUrq ;g fd ,slh fueqZfDr vfHk;qDr ds ml vijk/k] ftlds fy, og bl vf/kfu;e ds v/khu nk;h gS] ds n.M dks izHkkfor ugha djsxkA 67- dfri; vU; vijk/kksa dk 'keu-&¼1½ /kkjk 39 esa vUrfoZ"V fdlh ckr ds gksrs gq, Hkh] bl vfèkfu;e ds izkjEHk ls iwoZ ;k mlds i'pkr~ 100 yhVj rd ykgu ;k 45 cYd yhVj rd 'kjkc ds vk;kr] fu;kZr] ifjogu ;k dCts ls lEcfU/kr fd, x, fdlh Hkh vijk/k dk 'keu] vfHk;qDr }kjk fd, x, vkosnu ij&&

(i) vfHk;kstu lafLFkr djus ls iwoZ vkcdkjh vf/kdkjh izFke Js.kh }kjk ¼tks ftys ds izHkkjh vkcdkjh vf/kdkjh dh iafDr ds uhps dk u gks½] vkSj

(ii) vfHk;kstu lafLFkr djus ds i'pkr~ U;kf;d eftLVªsV izFke Js.kh }kjk tks ,slh jde tks ikap gtkj #i, ls de ugha gksxh fdUrq iPphl gtkj #i, ls vf/kd ugha gksxh] Lohdkj djrs gq, fd;k tk ldsxkA

¼2½ tgka fdlh vijk/k dk mi/kkjk ¼1½ ds v/khu 'keu fd;k tk pqdk gS] rks vijk/kh] ;fn vfHkj{kk esa gS] dks mUeksfpr dj fn;k tk,xk vkSj ,sls vijkèk dh ckcr mlds fo#) dksbZ vkSj dk;Zokfg;ka ugha dh tk,axh % ijUrq ;fn dksbZ O;fDr mi/kkjk ¼1½ esa fofufnZ"V vijk/k dks rhu ls vfèkd ckj djrk gS] rks mldk 'keu ugha fd;k tk,xkA

¼3½ tc mi/kkjk ¼1½ ds v/khu fdlh ekeys dk 'keu fd;k tk pqdk gks] rks] ;FkkfLFkfr] izFke Js.kh dk U;kf;d eftLVªsV ;k izFke Js.kh dk vkcdkjh vf/kdkjh ¼tks ftys ds izHkkjh vkcdkjh vf/kdkjh dh iafDr ls uhps dk u gks½ ,slk vkns'k dj ldsxk tSlk og ekeys ls lEcfU/kr lEifÙk ds fuiVkjs ds fy, mfpr le>sA

v/;k;&9

vihy vkSj iqujh{k.k

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68- vihy-&¼1½ bl vf/kfu;e ds v/khu fdlh vkcdkjh vf/kdkjh }kjk ikfjr fdlh vkns'k ls O;fFkr dksbZ O;fDr] ,sls vkns'k ds lalwfpr fd, tkus ds rhl fnu ds Hkhrj] dyDVj dks fofgr jhfr esa vihy dj ldsxkA

¼2½ mi/kkjk ¼1½ ds v/khu dyDVj }kjk ikfjr fdlh vkns'k ls O;fFkr] dksbZ O;fDr] ,sls vkns'k ds lalwfpr fd, tkus ds rhl fnu ds Hkhrj] foÙkk;qDr dks vihy dj ldsxkA

69- iqujh{k.k-&¼1½ foÙkk;qDr] Loizsj.kk ls fdlh Hkh le;] fdUgha Hkh dk;Zokfg;ksa] tks fdlh dyDVj ;k vkcdkjh vf/kdkjh ds le{k yfEcr gS ;k mlds }kjk fuiVk nh xbZ gS] ds vfHkys[k] ,slh dk;Zokfg;ksa ;k muesa fd, x, vkns'k dh oS/krk ;k vkSfpR; ds ckjs esa viuk lek/kku djus ds iz;kstu ds fy,] eaxok ldsxk vkSj muds lEcU/k esa og ,slk vkns'k ikfjr dj ldsxk tSlk og mfpr le>sA ¼2½ bl /kkjk ds v/khu dksbZ Hkh ,slk vkns'k] tks fdlh O;fDr ij izfrdwy izHkko Mkyrk gS rc rd ikfjr ugha fd;k tk,xk tc rd fd ,sls O;fDr dks lquokbZ dk ;qfDr;qDr volj u ns fn;k x;k gksA 70- dfri; dk;Zokfg;ksa dk otZu-&bl vf/kfu;e ;k rn~/khu cuk, x, fu;eksa ds v/khu fu;qDr fdlh izkf/kdkjh }kjk dh xbZ dk;Zokfg;ka ;k ikfjr vkns'k] fdlh Hkh U;k;ky; esa iz'uxr ugha gksaxsA

v/;k;&10

ns;ksa dh olwyh

71- vuqKfIr Qhl vkfn olwy djus dh 'kfDr-&/kkjk 29 ds [k.M ¼d½] ¼[k½] ¼x½] ¼?k½ ;k ¼³½ ds v/khu vuqKfIr ds jn~ndj.k ;k fuyEcu dh n'kk esa] 'ks"k vof/k ftlds fy, dksbZ Hkh vuqKfIr pkyw jgrh] ;fn ,slk jn~ndj.k ;k fuyEcu u gksrk] ds fy, fdlh vU; Qhl lfgr ns; Qhl] ,sls vuqKfIr/kkjh ls vkcdkjh jktLo ds :i esa olwy dh tk,xhA 72- vuqnku vius izcU/kk/khu ysus ;k iqu% foØ; djus rFkk deh olwy djus dh dyDVj dh 'kfDr-&;fn bl vf/kfu;e ds v/khu iznku dh xbZ fdlh vuqKfIr dk /kkjd ;k dksbZ O;fDr] ftls /kkjk 27 ds v/khu iV~Vk iznku fd;k x;k gS] ,slh vuqKfIr ;k iV~Vs }kjk ml ij vf/kjksfir fdlh 'krZ ds vuqikyu esa O;frØe djrk gS] rks dyDVj ml O;fDr ds tksf[ke ij] ftlus bl izdkj O;frØe fd;k gS] vuqnku vius izcU/kk/khu ys ldsxk ;k bldk iqu% foØ; dj ldsxk rFkk dher esa fdlh deh ;k ,slh iqu% foØh ds leLr [kpks± dks bl vf/kfu;e dh /kkjk 73 esa fofufnZ"V jhfr esa olwy dj ldsxkA

73- vkcdkjh jktLo dk izFke izHkkj gksuk vkSj Hkw&jktLo ds cdk;k ds :i esa olwyh; gksuk-&¼1½ rRle; izo`Ùk fdlh fof/k esa fdlh ckr ds izfrdwy gksrs gq, Hkh] fdlh O;fDr ls bl vf/kfu;e ds v/khu jkT; ljdkj dks ns; leLr vU; jdeksa lfgr] vkcdkjh jktLo dh dksbZ jde] fMfLVyfj] cqzvfj] okbufj] Hkk.Mkxkj] nqdku] ifjljksa] fQfVaxt] lkf/k=ksa vkSj 'kjkc ds leLr Hk.Mkj ¼LVkd½ ;k mlds mRiknu ds fy, lkexzh lfgr] ,sls O;fDr dh lEifÙk ij] izFke izHkkj gksxhA ¼2½ bl vf/kfu;e ds v/khu jkT; ljdkj dks ns; leLr vU; jdeksa lfgr leLr vkcdkjh jktLo] tks ns; rkjh[k ds i'pkr~ vlanÙk jgrs gSa] fgekpy izns'k Hkw&jktLo vf/kfu;e] 1954 ds micU/kksa ds v/khu Hkw&jktLo ds cdk;k ds :i esa olwyh; gksaxsA

v/;k;&11

lk/kkj.k micU/k

74- eki] ckV vkSj ijh{k.k midj.k-&izR;sd O;fDr] tks bl vf/kfu;e ds v/khu iznku dh xbZ vuqKfIr ds v/khu fdlh Hkh izdkj dh 'kjkc dk fofuekZ.k ;k foØ; djrk gS&&

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¼d½ bl izdkj ds eki] ckV vkSj midj.k j[kus] tSls foÙkk;qDr fofufnZ"V djs] vkSj mUgsa vPNh

fLFkfr esa j[kus ds fy, vkc) gksxk( vkSj ¼[k½ bl fufeÙk dyDVj }kjk lE;d~ :i ls l'kDr fdlh vkcdkjh vf/kdkjh dh v/;is{kk ij]

fdlh Hkh le;] mlds dCts esa fdlh Hkh izdkj dh 'kjkc dk eki] rksy ;k ijh{k.k] ,slh jhfr esa djus ds fy, vkc) gksxk] tSlh mDr vkcdkjh vf/kdkjh vis{kk djsA

75- NwV nsus dh 'kfDr-&jkT; ljdkj] vf/klwpuk }kjk] lEiw.kZr% ;k Hkkxr% vkSj ,slh 'krks± ds v/;/khu] tSlh og mfpr le>s] bl vf/kfu;e ds leLr ;k fdUgha micUèkksa ls fdlh Hkh izdkj dh 'kjkc dks NwV iznku dj ldrh gSA 76- 'kfDr;ksa dk izR;k;kstu-&¼1½ jkT; ljdkj vf/klwpuk }kjk] /kkjk 5] 6] 8] 9] 12] 15] 16] 36] 75 vkSj 80 }kjk iznÙk 'kfDr;ksa ds flok; bl vf/kfu;e ds v/khu viuh fdUgha 'kfDr;ksa dks foÙkk;qDr dks izR;k;ksftr dj ldsxhA ¼2½ jkT; ljdkj] vf/klwpuk }kjk] foÙkk;qDr ;k dyDVj }kjk] ,slh vf/klwpuk esa fofufnZ"V fdlh O;fDr ;k O;fDr;ksa ds oxZ dks bl vf/kfu;e ds v/khu bl vf/kfu;e }kjk mUgsa iznÙk fdUgha 'kfDr;ksa dk izR;k;kstu vuqKkr dj ldsxhA 77- foKkiu fofu;fer djus dh 'kfDr-&'kjkc ds miHkksx dks c<+kok nsus ds fy, dksbZ Hkh izR;{k ;k izPNu ¼vizR;{k½ foKkiu ugha fn;k tk,xkA 78- iM+rky pkSfd;ksa ¼pSd iksLV~l½ ;k ukdksa ¼cSfj;jksa½ dh LFkkiuk-&foÙkk;qDr vf/klwpuk }kjk] fdlh Hkh izdkj dh 'kjkc ds fdlh Hkh mik; }kjk voS/k ifjogu dks jksdus vkSj tkap djus ds fy, rFkk bl vfèkfu;e ds iz;kstuksa dks dk;kZfUor djus ds fy,] ,sls LFkkuksa ij] tSls ;g Bhd le>s] iM+rky pkSfd;k¡ ¼pSd iksLV~l½ ;k ukds ¼cSfj;j½ LFkkfir dj ldsxkA 79- ln~HkkoiwoZd dh xbZ dkjZokbZ ds fy, laj{k.k-&bl vf/kfu;e ;k rn~/khu cuk, x, fdUgha fu;eksa ;k fd, x, vkns'k ds v/khu ln~HkkoiwoZd dh xbZ ;k dh tkus ds fy, vkfn"V ;k dh tkus ds fy, vk'kf;r fdlh ckr ds fy, dksbZ okn] vfHk;kstu ;k vU; fof/kd dk;Zokgh] jkT; ljdkj ;k jkT; ljdkj ds fdlh vf/kdkjh ;k bl vf/kfu;e ds v/khu fdlh 'kfDr dk iz;ksx djus okys ;k fdUgha dÙkZO;ksa dk vuqikyu djus okys fdlh O;fDr ds fo#) fdlh Hkh U;k;ky; esa ugha gksxhA 80- jkT; ljdkj dh fu;e cukus dh 'kfDr-&¼1½ /kkjk 81 esa vU;Fkk micfU/kr ds flok; jkT; ljdkj] vfèklwpuk }kjk] bl vf/kfu;e ds iz;kstuksa dks dk;kZfUor djus ds fy, fuEufyf[kr ds fy, fu;e cuk ldsxhA ¼2½ fof'k"Vr;k vkSj iwoZxkeh micU/kksa dh O;kidrk ij izfrdwy izHkko Mkys fcuk jkT; ljdkj]&& ¼d½ vkcdkjh vf/kdkjh dh 'kfDr;ksa vkSj dÙkZO;ksa ds fy, micU/k djus( ¼[k½ foÙkk;qDr ;k dyDVj }kjk 'kfDr;ksa ds izR;k;kstu dh vuqKk ¼vuqefr½ nsus( ¼x½ vihysa izLrqr djus ds fy, le; vkSj jhfr rFkk vihyksa ds lapkyu vkSj fuiVkjs gsrq izfØ;k

ds fy, micU/k djus( ¼?k½ fdlh Hkh izdkj dh 'kjkc ;k 'khjs ;k vkcdkjh cksry ¼,Dlkbt cksVy½ dk vk;kr] fu;kZr]

ifjogu] fofuekZ.k] laxzg.k] /kkj.k ¼dCtk½] vkiwfrZ ;k Hk.Mkj.k rFkk fdlh Hkh izdkj dh 'kjkc ds Fkksd ;k [kqnjk foØ; dks fofu;fer djus(

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¼³½ fdlh mRikn 'kqYd ;k izfr'kqYd ds lank; dk le;] LFkku vkSj jhfr dk fofu;eu djus vkSj

blds ns; lank; ds fy, izfrHkwfr ysus(

¼p½ vkcdkjh vf/kdkjh vkSj Hksfn;ksa ¼buQkjetZ½ dks iqjLdkj iznku djus gsrq micU/k djus(

¼N½ vkcdkjh vf/kdkfj;ksa dh lkf{k;ksa dks leu djus dh 'kfDr;ksa dks fofu;fer djus(

¼t½ 'kjkc dk voS/k O;kikj djus okyksa ¼cwVysxjt½ dh xfrfof/k;ksa ij fu;U=.k djus] tks bl vf/kfu;e ;k rn~/khu cuk, x, fu;eksa ds mYya?ku esa fdlh Hkh izdkj dh 'kjkc dk vklou] fofuekZ.k] Hk.Mkj.k] vk;kr] fu;kZr] ifjogu] foØ; ;k forj.k djrs gSa(

¼>½ vof/k;ka rFkk LFkku ftuds fy,] vkSj O;fDr ;k O;fDr;ksa ds oxZ ftUgsa fdlh 'kjkc ds Fkksd ;k [kqnjk foØ; gsrq vuqKfIr] vuqKki= ¼ijfeV½ rFkk ikl fn, x, gSa] dks fofu;fer djus vkSj ,slh vuqKfIr;ksa dh la[;k] tks LFkkuh; {ks= esa nh xbZ gks] dks fofu;fer djus(

¼´½ ifjljksa esa miHkksx gsrq 'kjkc ds [kqnjk foØ; djus ds fy, fdlh vuqKfIr dks nsus ls iwoZ viukbZ tkus okyh fØ;kfof/k ¼izfØ;k½ rFkk lqfuf'pr fd, tkus okys fo"k;ksa ds fy, micU/k djus(

¼V½ fdlh Hkh izdkj ds foKkiu ;k vU; lkexzh dk eqnz.k] izdk'ku ;k vU;Fkk izn'kZu ;k forj.k izfrf"k) djuk tks fdlh Hkh izdkj dh 'kjkc ds iz;ksx dk ;k mlds is'k fd, tkus dk laLrou djs ;k mRizsfjr djs ftlls fdlh O;fDr ;k O;fDr;ksa ds oxZ rFkk lkekU;r% tulk/kkj.k ¼ifCyd½] bl vf/kfu;e ds v/khu dksbZ vijk/k djus ;k rn~/khu cuk, x, fdlh fu;e ds micU/kksa ;k vkns'k dk ;k rn~/khu vfHkizkIr fdlh vuqKfIr] vuqKki= ¼ijfeV½ ;k ikl dh 'krks± dk Hkax djus ;k vioapu djus ds fy, izksRlkfgr gks ;k m}`r gks(

¼B½ jkT; ds Hkhrj fdlh lekpkj i=] iqLrd] b'rgkj ¼yhQfyV½] iqfLrdk ¼cqdysV½ ;k vU;

izdk'ku tks jkT; ds ckgj ls eqfnzr ¼Niok,½ rFkk izdkf'kr gkas] ftlesa dksbZ foKkiu ;k [k.M ¼V½ esa of.kZr Lo:i dk fo"k; vUrfoZ"V gks] dk izpkj] forj.k ;k foØ; izfrf"k) djus(

¼M½ fdlh lekpkj i=] iqLrd] b'rgkj ¼yhQfyV½] iqfLrdk ¼cqdysV½ ;k vU; izdk'ku ftlesa

dksbZ foKkiu ;k [k.M ¼V½ esa of.kZr Lo:i dk fo"k; eqfnzr ;k izdkf'kr gks] dks jkT; ljdkj esa leig`r fd;k tkuk ?kksf"kr djus( vkSj

¼<½ izfr"ks/k dh uhfr dks lk/kkj.kr% dk;kZfUor djus] ds fy, fu;e cuk ldsxhA

¼3½ bl vf/kfu;e ds v/khu cuk;k x;k izR;sd fu;e] cuk, tkus ds i'pkr~ ;Fkk'kD;'kh?kz] fo/kku lHkk ds le{k] tc og l= esa gks dqy feykdj nl fnu ls vU;wu vof/k ds fy, j[kk tk,xk tks ,d l= esa ;k nks ;k vfèkd vkuqØfed l=ksa esa iwjh gks ldsxhA ;fn ml l= ;k iwoksZDr vkuqØfed l= ds Bhd i'pkr~ ds l= ds volku ls iwoZ] fo/kku lHkk ml fu;e esa dksbZ mikUrj.k djus ds fy, lger gks tk, ;k fo/kku lHkk fofu'p; djrh gS fd fu;e ugha cuk;k tkuk pkfg,] rks rRi'pkr~] ;FkkfLFkfr] ;g fu;e ,sls mikUrfjr :i esa gh izHkkoh gksxk ;k mldk dksbZ izHkko ugha gksxk] rFkkfi ,sls mikUrj.k ;k fu"izHkko gksus ls mlds v/khu igys dh xbZ fdlh ckr dh fofèkekU;rk ij izfrdwy izHkko ugha iM+sxkA

81- foÙkk;qDr dh fu;e cukus dh 'kfDr;ka-&foÙkk;qDr] vf/klwpuk }kjk fuEufyf[kr ds fy, fu;e cuk ldsxk&&

¼d½ fdlh Hkh izdkj ds 'kjkc ds fofuekZ.k] vkiwfrZ] Hk.Mkj.k ;k foØ; ftlesa ,slh oLrq dk fofuekZ.k] vkiwfrZ] Hk.Mkj.k ;k foØ; gsrq fdlh LFkku dk Lo:i] ifjfuekZ.k] ifjorZu] ejEer]

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fujh{k.k] i;Zos{k.k] izcU/k rFkk fu;U=.k vkSj blesa cuk, j[ks tkus okys lkt&lkeku] vkStkj] la;U= rFkk jftLVj Hkh gS] dks fofu;fer djus(

¼[k½ foØ; ds iz;kstuksa gsrq 'kjkc dks cksry esa Hkjus dks fofu;fer djus( ¼x½ Hkk.Mkxkj esa fdlh 'kjkc dk j[kuk fofu;fer djus rFkk fdlh Hkk.Mkxkj ;k fMfLVyfj ;k

cqzvfj] okbufj ls fdlh 'kjkc ds gVk, tkus( ¼?k½ Qhl dk iSekuk ¼Ldsy½ ;k fdlh vuqKfIr] vuqKki= ¼ijfeV½ ;k ikl dh ckcr ;k fdlh

'kjkc ds Hk.Mkjdj.k dh ckcr lans; Qhl fu;r djus dh jhfr dk micU/k djus( ¼³½ fdlh Qhl ds lank; ds le;] LFkku rFkk jhfr dks fofu;fer djus( ¼p½ izkf/kdkjh ftlds }kjk] fucZU/ku ftuds v/khu rFkk 'krs±] ftu ij dksbZ vuqKfIr] vuqKki= ;k

ikl fn;k tk ldsxk] dk micU/k djus] ftlesa fuEufyf[kr Hkh gks ldsxk&& (i) fdlh inkFkZ] tks gkfudj ¼vfu"Vdj½ ;k vkifÙktud le>k tk,] dk fdlh 'kjkc esa

feJ.k fu"ks/k djuk(

(ii) fdlh vuqKIr fofuekZrk ;k vuqKIr foØsrk }kjk 'kjkc ds izkcY; ¼LVªsUFk½ dks mPprj ls fuEurj djus dks fofu;fer ;k fu"ks/k djuk(

(iii) 'kjkc ds izkcY; ¼LVªsUFk½ ;k dher dks fu;r djuk ftlls uhps ;k Åij mldk foØ;] vkiwfrZ ugha dh tk ldsxh ;k dCts esa ugha j[kk tk ldsxk(

(iv) udnh ds flok; fdlh 'kjkc ds foØ; dks fu"ks/k djuk(

(v) fnu rFkk ?k.Vs ftuds nkSjku fdlh vuqKIr ifjlj dks [kqyk ;k [kqyk ugha j[kk tk ldsxk] fu;r djuk vkSj ,sls ifjljksa dks fo'ks"k voljksa ij cUn djuk(

(vi) ifjlj] ftu esa fdlh 'kjkc dk foØ; fd;k tk ldsxk] ds Lo:i dk fofunsZ'k] vkSj ,sls ifjljksa ij vfHknf'kZr fd, tkus okys uksfVl(

(vii) vuqKfIr /kkjdksa }kjk cuk, tkus okys ys[kksa rFkk izLrqr dh tkus okyh foojf.k;ksa ds

iz:i(

(viii)vuqKfIr;ksa ds vUrj.k dk fu"ks/k ;k fofu;eu(

(ix) izfØ;k ?kksf"kr djuk ftlds }kjk fLifjV dks fod`r fd;k tk,xk( (x) vfHkdj.k ds ek/;e ls ;k vius vf/kdkfj;ksa ds i;Zos{k.k ds v/khu fLifjV dk fod`r

fd;k tkuk( vkSj (xi) lqfuf'pr djuk fd D;k ,slh fLifjV dks fod`r fd;k x;k gS( ¼N½ ekuoh; miHkksx ;k mi;ksx ds fy, vuqi;qDr le>s tkus okyh fdlh 'kjkc dks u"V djus

;k vU; O;oLFkk gsrq micU/k djuk( ¼t½ vf/kg`r oLrqvksa ds fuiVku dks fofu;fer djuk( vkSj ¼>½ iV~Vksa] vuqKfIr;ksa] vuqKki=ksa ¼ijfeVksa½ ;k ikl /kkjdksa }kjk mudh 'krks± ds vuqikyu ds fy,

fuf{kIr dh tkus okyh izfrHkwfr dh jde gsrq micU/k djukA

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82- fujlu vkSj O;ko`fÙk;ka-&¼1½ iatkc iquxZBu vf/kfu;e] 1966 ¼1966 dk 31½ dh /kkjk 88 ds QyLo:i bldh /kkjk 5 ds v/khu fgekpy izns'k esa lfEefyr fd, x, {ks=ksa esa ;Fkkizo`Ùk vkSj fgekpy izns'k ¼fof/k;ksa dk ykxw gksuk½ vkns'k] 1948 vkSj fcykliqj ¼fof/k;ksa dk ykxw gksuk½ vkns'k] 1949 ds QyLo:i izFke uoEcj] 1966 ls Bhd iwoZ fgekpy izns'k jkT; esa lekfo"V {ks=ksa dks ;Fkk ykxw iatkc ,Dlkbt ,DV] 1914 ¼1914 dk iatkc ,DV la[;kad 1½] ¼ftls blesa blds i'pkr~ ^mDr vf/kfu;e* dgk x;k gS½ dh /kkjk 1] /kkjk 3 ds [k.Mksa ¼3½] ¼5½] ¼6½] ¼6&ch½] ¼9½] ¼10½] ¼11½] ¼12½] ¼12&,½] ¼14½] ¼16½] ¼19½ vkSj ¼21½ vkSj èkkjk 16] 20] 21] 22] 23] 31] 32] 33&,] 58] 59 vkSj 60 esa vUrfoZ"V micU/kksa ds flok; mDr vf/kfu;e ds leLr vU; micU/k ,rn~}kjk fujflr fd, tkrs gSa%

ijUrq mDr vf/kfu;e ds bu micU/kksa dk fujlu fuEufyf[kr dks izHkkfor ugha djsxk]&&

¼d½ mDr vf/kfu;e ds v/khu vftZr] izksnHkwr ;k mixr fdlh vfèkdkj] fo'ks"kkf/kdkj] ck/;rk ;k nkf;Ro( ;k

¼[k½ mDr vf/kfu;e ds fo#) fd, x, fdlh vijk/k ds lEcU/k esa mixr fdlh 'kkfLr] leigj.k ;k n.M( ;k

¼x½ ;FkkiwoksZDr ,sls fdlh vf/kdkj] fo'ks"kkf/kdkj] ck/;rk] nkf;Ro] 'kkfLr] leigj.k ;k n.M ds ckjs esa fdlh vUos"k.k] fof/kd dk;Zokgh ;k mipkj( vkSj

,slk dksbZ vUos"k.k] fof/kd dk;Zokfg;ka ;k mipkj] lafLFkr fd;k tk ldsxk] tkjh j[kk tk ldsxk ;k izofrZr fd;k tk ldsxk vkSj ,slh dksbZ 'kkfLr] leigj.k ;k n.M vf/kjksfir fd;k tk ldsxk] ekuks mDr vf/kfu;e ds micU/k fujflr ugha fd, x, Fks %

ijUrq ;g vkSj fd mDr vf/kfu;e ds fujflr micU/kksa ds v/khu dh xbZ fdlh fu;qfDr ;k izR;k;kstu] tkjh dh xbZ vf/klwpuk] vkns'k ;k funss'k vkSj cuk, x, fu;e] iznku dh xbZ vuqKfIr] mn~x`ghr 'kqYd] vf/kjksfir vuqKfIr Qhl ;k vU; Qhl lfgr dh xbZ dksbZ ckr ;k dkjZokbZ] tks bl vfèkfu;e ds micU/kksa ls vlaxr u gks] bl vf/kfu;e ds rRLFkkuh micU/kksa ds v/khu dh xbZ le>h tk,xh vkSj ,slh fu;qfDr] izR;k;kstu] vf/klwpuk] vkns'k] funs'k] fu;e] vuqKfIr] 'kqYd] vuqKfIr Qhl vkSj vU; Qhl rn~uqlkj rc rd izo`Ùk jgsxh tc rd vf/kØkUr ugha dj nh tkrhA

¼2½ mDr vf/kfu;e ds vfujflr micU/kksa ds iz;kstuksa dks dk;kZfUor djus ds fy,]&& (i) ifjHkk"kkvksa] (ii) vf/kdkfj;ksa ds LFkkiu] fu;U=.k vkSj mudh 'kfDr;ksa vkSj dÙkZO;ksa] (iii) vihyksa vkSj iqujh{k.k] (iv) 'kfDr;ksa ds izR;k;kstu] vkSj (v) iM+rky pkSfd;ksa ¼pSd iksLV~l½ ;k ukdksa ¼cSfj;jksa½ dh LFkkiuk]

ls lEcfU/kr bl vf/kfu;e ds lqlaxr micU/k mDr vf/kfu;e ds vfujflr micU/kksa ds v/;/khu jgrs gq, ;Fkko';d ifjorZuksa lfgr ykxw gksaxsA

AUTHORITATIVE ENGLISH TEXT

THE HIMACHAL PRADESH EXCISE ACT, 2011 ARRANGEMENT OF SECTIONS

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Sections :

CHAPTER-I PRELIMINARY AND DEFINITIONS

1. Short title. 2. Definitions. 3. Country liquor and foreign liquor. 4. Power to limit application of notifications, license etc. issued.

CHAPTER-II ESTABLISHMENT AND CONTROL

5. Financial Commissioner and Collector. 6. Other classes of Excise Officers and their powers and jurisdiction. 7. Persons appointed under this Act to be public servants. 8. Power to enter and inspect. 9. Power to investigate. 10. Powers of Excise Officer to search, seize etc. 11. Powers of Magistrate to issue warrant for search or arrest. 12. Powers of Excise Officers to obtain information. 13. Police Officers to aid Excise Officers etc. and to take charge of articles seized. 14. Power to close liquor vends.

CHAPTER – III PRODUCTION, MANUFACTURE, POSSESSION, IMPORT, EXPORT, TRANSPORT,

PURCHASE OR SALE

PART –A

MANUFACTURE

15. Prohibition of manufacture of liquor except under this Act. 16. Establishment or licensing of distilleries, breweries winery or warehouse. 17. Prohibition of removal of liquor manufactured or stored in a distillery, brewery or

warehouse etc. PART-B

POSSESSION

18. Prohibition of possession of liquor. 19. Possession of unused and printed labels, corks, etc. by certain person to be punishable. 20. Prohibition of possession of liquor un-lawfully manufactured, imported, transported etc.

PART-C

IMPORT, EXPORT AND TRANSPORT 21. Prohibition of import, export or transport of liquor. 22. Power of the State Government to prohibit or permit import, export or transport of liquor.

PART-D

SALE etc.

23. Prohibition of sale etc. of liquor. 24. Prohibition of sale etc. of adulterate liquor.

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25. Power of the State Government to declare limit of sale of liquor by retail and by whole sale.

26. Prohibition of sale to minor or his employment.

CHAPTER – IV

LICENSES, PERMITS AND PASSES

27. Grant of leases of manufacture, sale etc. 28. Fees and other conditions for grant of licenses, permits and passes. 29. Power to cancel or suspend licenses etc. 30. Power to cancel any other license and to recover fee. 31. No compensation or refund claimable for cancellation or suspension of license etc. 32. Power to withdraw license etc. 33. Technical irregularities in license etc. 34. No claim in consequence of refusal to renew a license etc. 35. Surrender of license.

CHAPTER-V

DUTIES OF EXCISE AND COUNTERVAILING DUTIES

36. Excise duty and countervailing duty. 37. Manner in which duty be levied. 38. Payment for grant of leases.

CHAPTER-VI

OFFENCES AND PENALTIES

39. Penalty for unlawful production, manufacture, possession, import, export, transport, sale etc.

40. Penalty for rendering or attempting to render denatured spirit fit for human consumption. 41. Penalty for mixing noxious substance with liquor. 42. Payment of compensation. 43. Penalty for certain acts by licensee or his servant. 44. Penalty for fraud by licensed manufacturer or vendor or his servant. 45. Penalty for consumption of liquor in chemist’s shop. 46. Penalty for consumption of liquor in public places. 47. Penalty for offences not otherwise provided for. 48. Manufacture, sale or possession by one person on account of another. 49. Enhanced punishment for certain offences after previous conviction . 50. Attempt to commit or abet offences punishable. 51. Procedure relating to arrests, searches etc. 52. Report by investigating officer for institution of proceedings. 53. Offences to be bailable etc. 54. Security for appearance in case of arrest without warrant. 55. Cognizance of offences. 56. Presumption as to commission of offence in certain cases. 57. Liability of employer for offence committed by the employee or agent. 58. Relevancy of statements under certain circumstances. 59. Penalty for any excise officer making vexatious search, seizure, detention or arrest.

CHAPTER-VII

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CONFISCATION

60. Confiscation of article in respect of which offence committed. 61. Inspection and seizure of vehicle, conveyance and liquor liable to confiscation. 62. Confiscation of vehicle or conveyance by Excise Officer in certain cases. 63. Issue of show cause notice before confiscation under section 62. 64. Penalty in lieu of confiscation. 65. Disposal of seized liquor during the pendency of trial.

CHAPTER–VIII COMPOSITION

66. Composition of offences by the Collector. 67. Composition of certain other offences.

CHAPTER–IX APPEAL AND REVISION

68. Appeal. 69. Revision. 70. Bar of certain proceedings.

CHAPTER–X

RECOVERY OF DUES

71. Power to recover license fee etc. 72. Power of Collector to take grants under his management or resell and recover deficiency. 73. Excise revenue to be first charge and recoverable as arrears of land revenue.

CHAPTER-XI

GENERAL PROVISIONS

74. Measures, weights and testing instruments. 75. Power to exempt. 76. Delegation of powers. 77. Power to regulate advertisement. 78. Establishment of check posts or barriers. 79. Protection of action taken in good faith. 80. Powers of the State Government to make rules. 81. Powers of Financial Commissioner to make rules. 82. Repeal and savings.

Act No. 33 of 2012

THE HIMACHAL PRADESH EXCISE ACT, 2011

(AS ASSENTED TO BY THE PRESIDENT OF INDIA ON 19TH JULY, 2012)

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AN

ACT

to consolidate, amend and update the law relating to production, manufacture,

possession, import, export, transport, purchase and sale of intoxicating liquors and levy of duties of excise and countervailing duties on alcoholic liquors.

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:—

CHAPTER-I PRELIMINARY AND DEFINITIONS

1. Short title.—This Act may be called the Himachal Pradesh Excise Act, 2011. 2. Definitions.—In this Act, unless there is anything repugnant in the subject or context,— (a) “beer” means alcoholic beverage prepared from malt or grain with or without addition

of sugar and hops and includes black beer, ale, stout, porter and such other substance as may be specified by the State Government;

(b) “to bottle” means transfer of liquor from a cask or other vessel to a bottle or other

approved receptacle and includes rebottling ; (c) “brewery” means premises where beer is manufactured and includes every place therein

where beer is stored or wherefrom it is issued; (d) “Collector” means any officer appointed by the State Government, under sub- section (2)

of section 5 of this Act; (e) “denatured” means effectually and permanently rendered unfit for human consumption; (f) “distillery” means premises where spirit is manufactured and includes every place therein

where it is stored or wherefrom it is issued; (g) “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 of the Seventh Schedule to the Constitution;

(h) “Excise Officer” means any officer or person appointed, or invested with powers, under section 6 of this Act;

(i) “excise revenue” means revenue derived or derivable from any payment, duty, license

fee, or other fee levied or payable, fine or penalty imposed or confiscation ordered under this Act, or the rules made thereunder, but does not include a fine imposed by a court of law;

(j) “export” means to take out of Himachal Pradesh otherwise than across a custom frontier as defined by the Central Government;

(k) “Financial Commissioner” means the Excise and Taxation Commissioner appointed

under sub-section (1) of section 5;

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(l) “import” (except in the phrase “import into India”) means to bring into Himachal Pradesh

otherwise than across a customs frontier as defined by the Central Government; (m) “license” means a license granted under this Act; (n) “liquor” means intoxicating liquor and includes all liquid consisting of or containing

alcohol, whether obtained by fermentation or by subsequent distillation, and also includes any substance which the State Government may, by notification, declare to be liquor;

(o) “manufacture” includes any process, whether natural or artificial by which any liquor is

produced or prepared, and also re-distillation, and every process for the rectification, reduction, flavoring, blending or colouring or bottling of liquor;

(p) “medicinal preparations” and “toilet preparations” shall have the same meaning as

assigned to them under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955;

(q) “molasses” means heavy dark coloured viscous liquid produced, in the final stage of

manufacture of Gur or Sugar including Khandsari Sugar, from sugar cane or Gur, when liquid as such or in any form or admixturer containing sugar which can be fermented;

(r) “notification” means a notification issued under this Act or the rules made thereunder and

published in the Official Gazette; (s) “pass” means a document which actually authorizes the removal or transportation of

liquor; (t) “permit” means a no objection statement issued by the Collector of the district of

destination concerned or an officer authorized in this behalf in the import and transport of liquor and includes a document authorizing possession of liquor exceeding the limit of retail-sale;

(u) “place” includes a building, shop, tent, enclosure, booth, vehicle, vessel, boat and raft; (v) “prescribed” means prescribed by rules made under this Act ; (w) “sale” includes any transfer otherwise than by way of gift ; (x) “State” means the State of Himachal Pradesh; (y) “State Government” means the Government of Himachal Pradesh;

(z) “spirit” means any liquor containing alcohol obtained by distillation, whether denatured or not;

(za) “transport” means to move from one place to another place within the State; (zb) “vehicle” means wheeled conveyance of any description, which is capable of being used

for movement and includes aircraft, boat, vessel, raft, motor vehicle, a cart and any carriage by cattle;

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(zc) “warehouse” means a place where storage of liquor is permitted and includes a relevant part of manufactory; and

(zd) “winery” means premises where wine is manufactured and includes every place therein

where wine is stored or wherefrom it is issued. 3. Country liquor and foreign liquor.—The State Government may by notification declare what, for the purpose of this Act, shall be deemed to be country liquor and foreign liquor. 4. Power to limit application of notifications, license etc. issued.—Where under this Act, any notification is issued, any appointment made, any power conferred, or any license, permit or pass granted, it shall be lawful for the State Government to direct that— (a) it shall apply to the whole of the State or to any specified local area or areas; (b) it shall apply to all or any class of persons, officers or functions and powers of such

officers; (c) it shall apply to all or any specified liquor(s) or classes thereof; and (d) it shall be in force only for some special period or occasion.

CHAPTER-II

ESTABLISHMENT AND CONTROL

5. Financial Commissioner and Collector.—(1) The State Government may, by notification, appoint an Excise and Taxation Commissioner who shall exercise all the powers of Financial Commissioner, and subject to the control of the State Government, the general superintendence and administration of all matters relating to excise shall vest in him.

(2) The State Government may, by notification, appoint as many Collectors as it may deem fit, to discharge in any specified area the functions of the Collector under this Act and the Collector shall, subject to the control of the Financial Commissioner, control all other Excise Officers within his jurisdiction.

(3) The jurisdiction of the Financial Commissioner shall extend to the whole State and the jurisdiction of Collectors shall extend to the areas of the State in which they are for the time being employed.

6. Other classes of Excise Officers and their powers and jurisdiction.—(1) There shall be such other classes of Excise Officers as the State Government may, by notification, declare and it may appoint as many persons as it deems fit to be the Excise Officers of these classes.

(2) The State Government may, by notification, invest in any person, not being an Excise Officer, with powers to perform all or any of the functions of an Excise Officer, under this Act, and such person shall in the exercise of these functions be deemed to be an Excise Officer.

(3) The State Government shall, by notification, declare the powers to be exercised under this Act by the Excise Officer of each class.

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(4) The jurisdiction of the Excise Officers shall, unless the State Government otherwise directs, extend to the districts in which they are for the time being employed.

7. Persons appointed under this Act to be public servants.—All persons appointed under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860. 8. Power to enter and inspect.—Any Excise Officer, not below such rank as the State Government may, by notification specify,— (a) enter and inspect, at any time by day or by night, any place in which any licensed

manufacturer carries on the manufacture of or stores any liquor; (b) enter and inspect, at any time, any place in which any liquor is kept for sale by any

person holding a license under this Act; (c) examine any accounts and registers, test, measure or weigh any materials, stills, utensils,

implements, apparatus or testing instruments or liquor found in that place; (d) seize any accounts, register, measure, weights or testing instruments which he has reason

to believe to be false or incorrect; and (e) seize any liquor which he has reasons to believe to be un- accounted for in the accounts

and registers maintained by the licensee.

9. Power to investigate.—(1) The State Government may, by notification, invest any Excise Officer, with power to investigate any offence punishable under this Act, committed within the limits of the area in which the officer exercises jurisdiction.

(2) Every officer so empowered may within those limits exercise the same powers in respect of such investigation as an officer-in-charge of a police station may exercise in a cognizable case under the provisions of Chapter XII of the Code of Criminal Procedure, 1973.

10. Powers of Excise Officer to search, seize etc.—(1) Whenever any Excise Officer not below such rank as the State Government may, by notification, specify has reason to believe that an offence punishable under this Act, has been, is being, or is likely to be, committed by any person, in any place, and that a search warrant can not be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence, he may, at any time, by day or night, enter and search such place.

(2) Any Excise Officer specified in sub-section (1) may seize anything found in such place which he has reason to believe to be liable to confiscation under this Act, and may detain and search and, if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid.

11. Powers of Magistrate to issue warrant for search or arrest.—A Magistrate having reason to believe that an offence under this Act has been, is being, or is likely to be, committed may—

(a) issue a warrant for the search of any place in which he has reason to believe that any liquor, still, utensil, implement, apparatus or materials, in respect of which such offence has been, is being, or is likely to be, committed are kept or concealed; and

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(b) issue a warrant for the arrest of any person whom he has reason to believe to have been, to be, or to be likely to be, engaged in the commission of any such offence.

12. Powers of Excise Officers to obtain information.—(1) Any Excise Officer, not below such rank as the State Government may, by notification specify, may by order require any person to furnish to any specified authority or person any such information in his possession concerning any unlawful import, export, transport, manufacture, sale, purchase or possession of any liquor, or any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing any liquor, as may be specified in the order.

(2) Any person upon whom an order is served under sub-section (1) shall be bound, in the absence of reasonable excuse, to furnish correct information.

13. Police Officers to aid Excise Officers etc. and to take charge of articles seized.—(1) All Police Officers shall aid the Excise Officers and other authorities in carrying out the purposes of this Act.

(2) Every officer-in-charge of a police station shall take charge of, and keep in safe custody, pending the orders of a Judicial Magistrate or Collector concerned or an officer empowered under section 9 of this Act, to investigate the case, all articles seized under this Act which may be delivered to him, and shall allow any Excise Officer who may accompany such articles to the police station, or may be deputed for the purpose by his superior officer to affix his seal to the articles and take samples of and from them and all samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.

14. Power to close liquor vends.—The Financial Commissioner shall prescribe the day(s) on which any liquor vend shall remain closed for observance of the dry days approved by the State Government or the Election Commission of India or the State Election Commission:

Provided that if the District Magistrate receives an information that a riot or unlawful assembly has occurred or is likely to occur in the vicinity of a liquor vend, he may, subject to the reasons to be recorded in writing, by order, require the licensee of such a liquor vend to keep the vend closed at such time as may be specified in such order:

Provided further that the order passed under the preceding proviso shall, at one time, remain in force for not more than twenty-four hours from the time, when it is made:

Provided further that the District Magistrate shall inform the Financial Commissioner and the Collector concerned of the order passed by him as soon as such order is made.

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CHAPTER – III PRODUCTION, MANUFACTURE, POSSESSION, IMPORT, EXPORT, TRANSPORT,

PURCHASE OR SALE

PART –A

MANUFACTURE

15. Prohibition of manufacture of liquor except under this Act.— (1) No person shall –

(a) manufacture or produce any liquor , or

(b) construct or work a distillery, brewery, winery or a warehouse (wherein any liquor may be deposited and kept without payment of excise duty or countervailing duty), or

(c) bottle any liquor , or

(d) use, keep or have in his possession, any materials, still, utensils, implement or apparatus whatsoever for the purpose of manufacturing or producing any liquor,

except under the authority, and subject to the terms and conditions as may be prescribed, in this behalf, by the Financial Commissioner.

(2) The State Government may, by notification, prohibit the use of distilled liquor of any description in the manufacture of any kind or class of liquor.

16. Establishment or licensing of distilleries, breweries winery or warehouse.—The Financial Commissioner, subject to such restrictions or conditions as the State Government may impose, may—

(a) establish a distillery in which spirit may be manufactured under a license granted under section 15;

(b) discontinue any distillery so established;

(c) license the construction and working of a distillery or brewery or a winery;

(d) establish and license a warehouse wherein any liquor may be deposited and kept without payment of duty;

(e) discontinue any warehouse so established; and

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(f) make rules regarding—

(1) grant of licenses for distilleries, stills, breweries or wineries;

(2) the security to be deposited by the licensee of a distillery, brewery or winery;

(3) the period for which the license shall be granted;

(4) the inspection and examination of such distillery, brewery or winery and the warehouses connected therewith and of the spirit or fermented liquor made and stored therein;

(5) the management and working of the distillery, brewery or winery;

(6) the form of accounts to be maintained and the returns to be submitted by the licensee;

(7) the upkeep of buildings and plant;

(8) the size and description of stills, and other plant;

(9) the manufacturing, storing and passing out of spirit or fermented liquor and the contents of passes;

(10) the prices to be charged by the licensee; and

(11) any other matters connected with the working of distilleries, breweries or wineries.

17. Prohibition of removal of liquor manufactured or stored in a distillery, brewery or warehouse etc.—No liquor manufactured or stored in any distillery, brewery, winery or warehouse or any other place of storage established or licensed under this Act shall be removed therefrom unless the excise duty or, as the case may be, the countervailing duty, if any, levied and payable under section 36 has been paid or a bond, as prescribed, has been executed for payment thereof.

PART-B

POSSESSION

18. Prohibition of possession of liquor.—(1) No person shall have in his possession any quantity of liquor in excess of such quantity as the State Government has under section 25, declared to be the limit of retail sale, except under the authority and in accordance with the terms and conditions of—

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(a) a license for the manufacture, storage, sale or supply of such article, or

(b) a permit or a pass granted by the Collector in that behalf:

Provided that nothing contained in this sub-section shall apply to any liquor in the possession of a common carrier or an Excise Officer or a Police Officer or other official or person who has its lawful custody under this Act.

(2) A licensed vendor shall not have in his possession at any place, other than that authorized by his license, any quantity of any liquor in excess of such quantity as the State Government has, under section 25, declared to be the limit of sale by retail, except under a permit granted by the Collector in that behalf.

(3) Notwithstanding anything contained in sub-sections (1) and (2), the State Government may, by notification, prohibit the possession of any liquor or restrict such possession by such conditions as it may impose.

19. Possession of unused and printed labels, corks, etc. by certain person to be punishable.—No person shall have in his possession any unused and printed label, cork, capsule or seal duly approved by any authority under this Act or under any rule or order made thereunder for use by a person licensed to establish or work a distillery or brewery, winery or warehouse or to bottle liquor, or any other label, cork capsule, or seal which is an imitation of such unused and printed label, cork, capsule, or seal, as the case may be:

Provided that nothing therein shall apply to—

(a) a person licensed to establish or work a distillery, brewery, winery or warehouse or to bottle liquor; or

(b) a person who, in execution or an order received from a person specified in clause (a), manufactures or prints any such label, cork, capsule or seal.

20. Prohibition of possession of liquor un-lawfully manufactured, imported, transported etc.—No person shall have in his possession any quantity of any liquor, knowing the same to have been unlawfully manufactured, imported, transported, or knowing that the prescribed excise duty, countervailing duty or other fee not to have been paid thereon.

PART-C

IMPORT, EXPORT AND TRANSPORT

21. Prohibition of import, export or transport of liquor.—No liquor shall be imported, exported or transported except,—

(a) after payment of any excise duty or fee or countervailing duty, if any, to which it may be liable under this Act, or on execution of a bond, as prescribed, for such payment, and

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(b) in accordance with such conditions as the State Government may impose.

22. Power of the State Government to prohibit or permit import, export or transport of liquor. —(1) The State Government may, by notification, prohibit,-

(a) the import or export of any liquor into or from the State or any part thereof, or

(b) the transport of any liquor.

(2) Save as otherwise provided by any rule made under this Act, no liquor exceeding such quantity, as the State Government may prescribe, shall be imported, exported or transported except under the authority of a pass granted by the Collector:

Provided that on such conditions as the Financial Commissioner, may prescribe, a pass granted under the excise law in force in another State may be deemed to be a pass granted under this Act.

PART-D

SALE etc.

23. Prohibition of sale etc. of liquor.—(1) No liquor shall be sold except under the authority and subject to the terms and conditions of a license granted, in this behalf, by the Financial Commissioner or Collector, as the case may be.

(2) No liquor shall be sold from a place other than the place specified in the license granted under sub-section (1).

(3) No person shall allow consumption of liquor at any public place, except under the authority of a license granted under sub-section (1).

(4) Nothing in this section applies to the sale of any foreign liquor lawfully procured by any person for his private use and sold by him or on his behalf or on behalf of his representatives in interest upon his quitting a station or after his demise.

24. Prohibition of sale etc. of adulterate liquor.—No licensed vendor and no person in the employ of such vendor or acting on his behalf shall adulterate any liquor, which the vendor is licensed to sell, by adding any substance in such a manner as to vary the prescribed strength or the quality of such liquor and no such vendor or person shall possess, store, sell or expose for sale, any such adulterated liquor.

25. Power of the State Government to declare limit of sale of liquor by retail and by whole sale.—The State Government may, by notification, declare with respect either to whole of

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State or to any local area comprised therein, and as regards purchasers generally or any specified class of purchasers, and generally or for any specified occasion, the maximum or minimum quantity or both of any liquor, which for the purpose of this Act may be sold by retail sale and by whole sale.

26. Prohibition of sale to minor or his employment.—(1) If any license holder or any person acting on his behalf sells or delivers any liquor to any person apparently under the age of 18 years, he shall be punishable with fine which may extend to ten thousand rupees but shall not be less than two thousand rupees.

(2) If a license holder or any person acting on his behalf employs, in a liquor Vend or Bar or any other place where liquor or other intoxicants are sold or stored or served, any person under the age of 18 years, he shall be punishable with imprisonment for a term which may extend to three months and with fine which may extend to fifty thousand rupees or with both.

CHAPTER – IV

LICENSES, PERMITS AND PASSES

27. Grant of leases of manufacture, sale etc.—(1) The State Government may lease to any person, competent to contract, on payment of such sum in addition to excise duty or countervailing duty, on such conditions and for such period, as it may deem fit, the right–

(a) of manufacturing or of supplying by wholesale, or of both, or

(b) of selling by wholesale or by retail, or

(c) of storing for manufacture or sale,

any country liquor, foreign liquor, beer, wine spirit within any specified area.

(2) The State Government may lease to any person, competent to contract, on payment of such fee and on such conditions as the Financial Commissioner may direct under section 28, the right of manufacturing and possessing for home consumption-

(a) country liquor by distillation from specified fruits or grains in tribal areas, or

(b) country fermented liquor from grains in any specified area.

Explanation.— For the purpose of this sub-section ‘tribal area’ or ‘specified area’ shall mean such area which stand notified as ‘tribal area’ or ‘notified area’ under the repealed Punjab Excise Act, 1914, on the date of commencement of the Himachal Pradesh Excise Act, 2011.

(3) The Financial Commissioner may grant to a lessee, a license for manufacturing or supplying the liquor in accordance with the terms of such lease as may be approved by the State

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Government under sub-section (1); provided that Collector may grant to a lessee, such licenses for sale of liquor by wholesale or by retail as the Financial Commissioner may prescribe.

(4) The Collector may grant to a lessee under sub-section (2) a permit in such form as the Financial Commissioner may prescribe.

28. Fees and other conditions for grant of licenses, permits and passes.—(1) Every license, permit or pass, under this Act, shall be granted—

(a) on payment of such fees, if any,

(b) in such form and containing such particulars,

(c) subject to such restrictions and on such conditions, and

(d) for such period,

as the Financial Commissioner may direct.

(2) For the purposes of sub-section (1), the power of the Financial Commissioner to issue directions shall include the power to direct the licensee of a distillery, brewery, winery or warehouse to-

(a) provide free accommodation to the Excise Officer concerned at or near the licensed premises, failing which to pay to the State Government the rent and other charges for such accommodation as may be fixed by the Financial Commissioner; and

(b) pay to the State Government the costs, charges and expenses, including salaries and allowances of such Excise Officers, which the State Government may incur in connection with the supervision of such distillery, brewery, winery or warehouse.

(3) The authority granting a license under this Act, may require the licensee to give such security for the observance of the terms of his license, or to make such deposit in lieu of security, as such authority may direct.

(4) Subject to the rules made by the Financial Commissioner, the Collector may grant licenses for the sale of any liquor within a district:

Provided that a license for sale in more than one district shall be granted by the Financial Commissioner only.

(5) Before any license is granted in any year for the retail sale of liquor for consumption on any premises which have not been so licensed in the preceding year, the Collector shall take such measures as the State Government may prescribe, as may best enable him to ascertain local public opinion in regard to the licensing of such premises.

29. Power to cancel or suspend licenses etc.—Subject to such restrictions as the State Government may prescribe, the authority granting any lease, license, permit or pass under this Act, may cancel or suspend it—

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(a) if it is transferred or sublet by the holder thereof without the permission of the said authority; or

(b) if any excise duty or countervailing duty or, other fee payable by the holder thereof is not

duly paid; or (c) in the event of any breach by the holder of such lease, license, permit or pass or by his

servants, or by any one acting on his behalf with his express or implied permission, of any of the terms or conditions of such license, permit or pass; or

(d) if the holder thereof is convicted of any offence punishable under this Act or the

Himachal Pradesh Value Added Tax Act, 2005, the Central Sales Tax Act, 1956 or the Himachal Pradesh Prevention of Specific Corrupt Practices Act, 1983 or of any cognizable and non-bailable offence, or any offence punishable under the Narcotic Drugs and Psychotropic Substances Act, 1985, or under the Trade and Merchandise Marks Act, 1958 or under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 or of any offence punishable under sections 482 to 489 ( both inclusive ) of the Indian Penal Code, 1860 or any offence referred to in section 135 of the Customs Act, 1962 ; or

(e) where a license, permit or pass has been granted on the application of the grantee of a

lease under this Act, on the request in writing of such grantee; or

(f) at will, if the conditions of the license, permit or pass provides for such cancellation or suspension.

30. Power to cancel any other license and to recover fee.—(1) When a license, permit or pass held by any person is cancelled under clauses (a), (b), (c) or (d) of section 29, the authority granting the license may cancel any other license, permit or pass granted to such person by such authority within his jurisdiction but if such other license, permit or pass has been granted by any other authority, the Financial Commissioner may cancel or suspend the same.

(2) In the case of cancellation or suspension of a license under clauses (a), (b), (c) or (d) of section 29, the fee payable for the balance of the period for which any license would have been current but for such cancellation or suspension, may be recovered from the ex-licensee as excise revenue.

31. No compensation or refund claimable for cancellation or suspension of license etc.—When a lease, license, permit or pass is cancelled or suspended under clauses (a), (b), (c) or (d) of section 29 or under section 30, the holder of such lease, license, permit or pass, as the case may be, shall not be entitled to any compensation for its cancellation or suspension nor to the refund of any fee paid or deposit made in respect thereof.

32. Power to withdraw license etc.—(1) Whenever the authority which granted a license, permit or pass under this Act considers that such license, permit or pass should be withdrawn for any cause other than those specified in section 29, it may,-

(a) withdraw the license, permit or pass on the expiration of fifteen days’ notice in writing of its intention to do so; or

(b) withdraw any such license, permit or pass forthwith without notice.

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(2) If any license, is withdrawn forthwith without notice under clause (b) of sub-section (1), there shall be paid to the licensee such sum, by way of compensation, as the Financial Commissioner may direct. (3) When a license, permit or pass is withdrawn under this section, any fee paid in advance or deposit made by the licensee in respect thereof shall be refunded to him, after deducting the amount, if any, due to the State Government. 33. Technical irregularities in license etc.—(1) No lease, license, permit or pass granted under this Act shall be deemed to be invalid by reasons merely of any technical defect, irregularity or omission in the lease, license, permit or pass or in any proceedings taken prior to the grant thereof. (2) The decision of the Financial Commissioner as to what is a technical defect, irregularity or omission shall be final. 34. No claim in consequence of refusal to renew a license etc.—No person to whom a lease, license, permit or pass has been granted shall be entitled to claim any renewal thereof and no claim shall lie for damages or otherwise in consequence of any refusal to renew a lease, license, permit or pass on the expiry of the period for which it remains in force. 35. Surrender of license.—No holder of a license granted under this Act to sell liquor shall surrender his license except on the expiration of one month’s notice in writing given by him, to the authority which granted the license, of his intention to surrender the same and on payment of the fee payable for the license for the whole period for which it would have been current but for the surrender: Provided that if the authority is satisfied that there is sufficient reason for surrendering the license, he may remit to the holder thereof the sum so payable on surrender or any portion thereof. Explanation.— The expression “holder of a license” as used in this section includes a person whose tender or bid or application for allotment of a license for any liquor vend has been accepted, although he may not actually have received the license.

CHAPTER- V DUTIES OF EXCISE AND COUNTERVAILING DUTIES

36. Excise duty and countervailing duty.—(1) There shall be levied and paid an excise duty or the countervailing duty, as the case may be, at such rate or rates as the State Government may, by notification direct, on any alcoholic liquor for human consumption— (a) manufactured, produced or bottled in the State under any license granted under section

15 of this Act; (b) manufactured or produced elsewhere in India but imported or transported into State; and (c) imported, exported or transported in accordance with the provisions of section 21 of this

Act. (2) The excise duty or countervailing duty may be imposed under sub-section (1) at different rates according to varying kind, strength, quality or price of alcoholic liquor for human consumption.

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(3) Notwithstanding anything contained in sub-section (1), no excise duty or countervailing duty shall be levied on- (a) any alcoholic liquor for human consumption imported into India and which, on its

importation, was liable to duty under the Customs Tariff Act, 1975 or the Customs Act, 1962, and

(b) medicinal preparations and toilet preparations containing alcohol on which excise duty is

levied under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. 37. Manner in which duty be levied.—Subject to such rules regulating the time, place and manner as the Financial Commissioner may prescribe, such duty shall be levied rateably, on the quantity of alcoholic liquor for human consumption imported, transported or manufactured in, or issued from a distillery, brewery, winery or warehouse. 38. Payment for grant of leases.—The State Government may, in addition to or instead of any excise duty or countervailing duty leviable under this Chapter, accept a sum in consideration of the lease of any right under section 27.

CHAPTER -VI OFFENCES AND PENALTIES

39. Penalty for unlawful production, manufacture, possession, import, export, transport, sale etc.—(1) Whoever, in contravention of any provisions of this Act, or of the rules made thereunder or notification issued, or any order made, or of any license, permit or pass granted under this Act—

(a) produces, manufactures, possesses, imports, exports or transports any liquor, or (b) constructs or works any distillery or brewery or winery or warehouse, or

(c) uses, keeps or has in his possession any material, still, utensil, implement or apparatus whatsoever, for the purpose of manufacturing or producing any liquor,

shall be punishable for every such offence with imprisonment for a term which may extend to three years and with fine which may extend to two lakh rupees but shall not be less than five thousand rupees: Provided that in the case of an offence relating to the possession of— (i) a working still for manufacture of any liquor, the imprisonment shall not be less than

three years and the fine shall not be less than one lakh rupees; (ii) lahan, the imprisonment shall not be less than one year and the fine shall not be less than

fifty thousand rupees; (iii) country liquor manufactured otherwise than in a licensed distillery or warehouse in

Himachal Pradesh— (a) in a quantity not exceeding seven-and-a-half litres, the imprisonment shall not be

less than six months and the fine shall not be less than five thousand rupees; and

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(b) in a quantity exceeding seven-and-a-half litres, the imprisonment shall not be less than one year and the fine shall not be less than ten thousand rupees;

(iv) foreign liquor other than,— (a) manufactured in a licensed distillery or brewery or winery or warehouse in India;

or (b) imported into India on which custom duty is leviable under the Customs Tariff Act,

1975 or the Customs Act, 1962, the imprisonment shall not be less than one year and the fine shall not be less than twenty thousand rupees: Provided further that in the case of an offence relating to import, export or transport of― (i) country liquor exceeding forty-five litres; or (ii) foreign liquor exceeding forty-five litres; or (iii) other spirits exceeding five litres, such imprisonment shall not be less than three years and the fine shall not be less than one lakh rupees. (2) Whoever, in contravention of any provisions of this Act or the rules made thereunder or notification issued, or any order made, or of any licence, permit or pass granted under this Act—

(i) possesses any unused and printed label, cork, capsule, or seal, or an imitation thereof; or (ii) sells any liquor; or (iii) bottles any liquor; or

(iv) removes any liquor from any distillery, brewery, winery or warehouse or other place of storage established or licensed under this Act; or

(v) adulterates any liquor by adding any substance with an intention to vary the prescribed

strength or quality of such liquor, shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to two years and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh rupees. 40. Penalty for rendering or attempting to render denatured spirit fit for human consumption.—Whoever renders or attempts to render fit for human consumptions any denatured spirit or knowingly possesses any spirit so rendered or attempted to be rendered, fit for human consumption, shall be punishable with imprisonment which shall not be less than six months but which may extend to five years and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh rupees.

41. Penalty for mixing noxious substance with liquor.—Whoever mixes or permits to be mixed with any liquor sold or manufactured or possessed by him any noxious drugs or any foreign ingredient likely to cause disability or grievous hurt or death to human beings, shall on conviction be punishable,-

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(a) if as a result of such an act, death is caused to any person, with punishment which may extend to death and with fine which may extend to ten lakh rupees;

(b) if as a result of such an act, grievous hurt is caused to any person, with

imprisonment which shall not be less than six years but which may extend to life term and with fine which may extend to five lakh rupees;

(c) if as a result of such an act, any other consequential injury is caused to any person,

with imprisonment for a term which may extend to one year and with fine which may extend to two lakh fifty thousand rupees; and

(d) if as a result of such an act, no injury is caused to any person, with

imprisonment which may extend to six months and with fine which may extend to one lakh rupees.

Explanation.—For the purpose of this section the expression “grievous hurt” shall have the same meaning as defined in section 320 of the Indian Penal Code, 1860. 42. Payment of compensation.—(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 and without prejudice to any other punishment, the court when passing judgment in a case under section 41, may, if it is satisfied that death or injury has been caused to any person due to consumption of such liquor, order the person found guilty to pay, by way of compensation, an amount-

(a) not less than three lakh rupees to the legal representatives of each of the deceased, or (b) not less than two lakh rupees to the person to whom grievous hurt has been caused, or (c) not less than twenty thousand rupees to the person for any other consequential injury.

(2) Any person aggrieved by an order passed under sub-section (1) may, within ninety days from the date of order, prefer appeal in the High Court: Provided that no appeal shall be entertained unless the amount of compensation ordered to be paid under sub-section (1) is deposited in the court: Provided further that the High Court may entertain appeal after expiry of the said period of ninety days if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time. 43. Penalty for certain acts by licensee or his servant.—Whoever, being the holder of a licence, permit or pass granted under this Act or being in the employ of such holder or acting on his behalf—

(a) allows disorderly conduct or gaming or prostitution on the licenced premises; or

(b) fails wilfully to produce such license, permit or pass on demand of any Excise Officers; or

(c) in any case not provided for in section 39, wilfully contravenes any rules made under

sections 80 or 81; or

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(d) wilfully does or omits to do anything in breach of any of the conditions of the license,

permit or pass not otherwise provided for in this Act; or (e) reduces the strength of any liquor below the prescribed limit;

shall be punishable with fine which may extend to fifty thousand rupees but shall not be less than five thousand rupees. 44. Penalty for fraud by licensed manufacturer or vendor or his servant.—If any licensed manufacturer or licensed vendor or any person in his employ or acting on his behalf— (a) sells, or keeps, or exposes for sale as foreign liquor any liquor which he knows or has

reason to believe to have been manufactured from rectified spirit or country liquor; or (b) marks any bottle, case, package or other receptacle containing liquor so manufactured

from rectified spirit or country liquor, or other receptacle containing such liquor with the intention of causing it to be believed that such bottle, case, package, or other receptacle contains foreign liquor,

he shall be punishable with imprisonment for a term which may extend to one year and with fine which may extend to two thousand rupees. 45. Penalty for consumption of liquor in chemist’s shop.—(1) If any chemist, druggist, apothecary or keeper of a dispensary, allows any liquor which has not been bonafide medicated for medicinal purposes to be consumed on his business premises by any person, he shall be punishable with imprisonment for a term which may extend to one year and with fine which shall not be less than two thousand rupees and which may extend to ten thousand rupees. (2) If a person consumes any such liquor on such premises he shall be punishable with fine

which may extend to two thousand rupees.

46. Penalty for consumption of liquor in public places.—Whoever in contravention of any of the provisions of this Act or of any rule, notification or order made thereunder,—

(a) consumes liquor in any unlicensed public place, or

(b) after consuming liquor at any place creates nuisance in a public place, shall be punishable -

(i) in the case of an offence falling under clause (a), with fine which shall not be less

than one thousand rupees and which may extend to five thousand rupees ; and (ii) in the case of offence falling under clause (b), with imprisonment for a term which

may extend to three months and fine which shall not be less than two thousand rupees and which may extend to ten thousand rupees.

47. Penalty for offences not otherwise provided for.—Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act, or of any rule, notification or order made, issued or given thereunder, and not otherwise provided for in this Act, shall be punishable for every such act or omission with a fine which may extend to one thousand rupees.

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48. Manufacture, sale or possession by one person on account of another.—(1) When any liquor has been manufactured or sold or is possessed by any person on account of any other person and such other person knows or has reason to believe that such manufacture or sale was, or that such possession is, on his account, the article shall for the purpose of this Act be deemed to have been manufactured or sold by or deemed to be in the possession of such other person. (2) Nothing in sub-section (1) shall absolve any person who manufactures, sells or possesses any liquor on account of another person from liability to any punishment under this Act for the unlawful manufacture, sale or possession of such article. 49. Enhanced punishment for certain offences after previous conviction.—Whoever having been convicted, of an offence under section 39 of this Act, is subsequently convicted of a similar offence under the said section, shall be punishable for every such subsequent offence with double the sentence of imprisonment and fine awarded on previous conviction: Provided that the enhanced punishment shall not exceed the imprisonment of five years and a fine of three lakhs rupees: Provided further that the enhanced punishment in any case shall not affect the minimum sentences provided for the offences specified in the first or the second proviso of sub-section (1) of section 39 of this Act. 50. Attempt to commit or abet offences punishable.—Whoever attempts to commit or abets any offence punishable under this Act shall be liable to the punishment provided for the offence. 51. Procedure relating to arrests, searches etc.—Save as otherwise expressly provided in this Act, the provisions of the Code of Criminal Procedure, 1973, relating to arrests, detentions in custody, searches, summons, warrants of arrest, search-warrants, production of persons arrested and investigation of offences etc. shall be applicable to all action taken in relation there to under this Act: Provided that any offence under this Act may be investigated by an officer empowered under section 9 without the order of a Judicial Magistrate: Provided further that whenever an Excise Officer makes any arrest, seizure or search, he shall, within twenty-four hours thereafter, make a full report of all the particulars of the arrest, seizure or search to his immediate official superior, and shall, unless bail is accepted under this section, take or send the person arrested, or the article seized, with convenient dispatch to a Judicial Magistrate for trial or adjudication. 52. Report by investigating officer for institution of proceedings.—(1) Subject to the other provisions of this Act, if on an investigation by an Excise Officer, empowered under section 9 of this Act, it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer, unless he submits the report for orders of the Collector under section 66, shall submit a report, which shall for the purposes of section 190 of the Code of Criminal Procedure, 1973 be deemed to be a police report, to a Judicial Magistrate having jurisdiction to enquire into or try the case and empowered to take cognizance of offences on police report. (2) If the Excise Officer is satisfied on completion of investigation that there does not exist sufficient evidence to justify the prosecution of the accused, he shall submit a report to the Collector concerned, who may pass such order as may deem fit.

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53. Offences to be bailable etc.—All offences punishable under this Act shall be bailable within the meaning of Code of Criminal Procedure, 1973: Provided that the offences punishable under the first proviso and second proviso of sub-section (1) of section 39, and sections 40 and 41 of this Act shall be non-bailable. 54. Security for appearance in case of arrest without warrant.—(1) The State Government may empower any Excise Officer to grant bail, notwithstanding that such officer is not empowered under section 9. (2) When a person is arrested under this Act, otherwise than on warrant, by a person or officer who is not empowered to grant bail, he shall be produced before—

(a) the nearest Excise Officer empowered by the State Government to grant bail, or (b) the nearest officer-in-charge of a police station,

whoever is nearer. (3) Whenever any person arrested under this Act, otherwise than on a warrant, is prepared to give bail, and is arrested by, or produced in accordance with sub-section (2) before an officer empowered to grant bail, he shall be released upon bail, or, at the discretion of the officer releasing him, on his own bond. (4) The provision of Chapter XXXIII of the Code of Criminal Procedure, 1973 shall apply, so far as may be, in every case in which bail is accepted or a bond taken under this section. 55. Cognizance of offences.—(1) No Judicial Magistrate shall take cognizance of any offence punishable,-

(a) under sections 39, 40 or 41, except on the complaint or report of an Excise Officer; or

(b) under sections 26, 43, 44, 45, 46, 47 or 59, except on the complaint of the Collector or an Excise Officer authorized by him in that behalf.

(2) Except as otherwise provided elsewhere in this Act, no court shall take cognizance of an offence under sub-section (1), after the expiry of the period of limitation specified in sub-section(3). (3) The period of limitation for the offences shall be—

(a) six months, if the offence is punishable with fine only; (b) one year, if the offence is punishable with imprisonment for a term not exceeding one

year; and

(c) three years, if the offence is punishable with imprisonment for a term exceeding one year.

(4) For the purposes of this section, the period of limitation, in relation to offences which may be tried together, shall be determined with reference to the offence which is punishable with the more severe punishment or, as the case may be, the most severe punishment. 56. Presumption as to commission of offence in certain cases.—(1) Whenever any person is found in possession of—

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(a) any still, utensil, implement or apparatus whatsoever or any part or parts thereof, as are ordinarily used for the manufacture of any liquor, or

(b) any materials which has undergone any process towards the manufacture of liquor or

from which liquor has been manufactured, it shall be presumed, until the contrary is proved, that his possession was in contravention of the provisions of this Act. (2) It shall be presumed without further evidence, until the contrary is proved, that the accused person has committed an offence under section 40 in respect of any denatured spirit which has been or attempted to be rendered fit for human consumption. 57. Liability of employer for offence committed by the employee or agent.—The holder of a license, permit or pass under this Act as well as the actual offender, shall be liable to punishment for any offence punishable under sections 26, 39, 40, 43 or 44 committed by any person in his employ or acting on his behalf as if he had himself committed the same, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence. 58. Relevancy of statements under certain circumstances.—A statement made and signed by a person before any officer empowered under section 9 for the investigation of offences, during the course of any inquiry or proceedings by such officer, shall be relevant for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains— (a) when the person who made the statement is dead or cannot be found, or is incapable of

giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or

(b) when the person who made the statement is examined as a witness in the case before the

court and the court is of the opinion that having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.

59. Penalty for any excise officer making vexatious search, seizure, detention or arrest.—Any excise officer who vexatiously and without specific information or reasonable ground for suspicion,— (a) enters or searches or causes to be entered or searched any closed place under colour of

exercising any power conferred by this Act, or (b) seizes the moveable property of any person on the pretext of seizing or searching for any

article liable to confiscation under this Act, or (c) searches, detains or arrests any person, or (d) in any other way exceeds his lawful powers under this Act,

shall, on conviction, be punishable with fine which may extend to ten thousand rupees.

CHAPTER-VII CONFISCATION

60. Confiscation of article in respect of which offence committed. —(1) Whenever an offence punishable under this Act has been committed,—

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(a) every liquor or excise bottle in respect of which such offence has been committed,

together with the contents of such bottle, if any; (b) every still, utensil, implement or apparatus and all materials in respect of or by means of

which such offence has been committed; (c) every liquor or excise bottle lawfully imported, transported or manufactured, had in

possession or sold alongwith or in addition to, any liquor liable to confiscation under clause (a);

(d) every receptacle, package, container and covering in which any liquor, excise bottle,

materials, still, utensil, implement or apparatus as aforesaid is or are found together with the other contents, if any, of such receptacle, package, container or covering; and

(e) every cart, vessel, raft or other conveyance used in carrying such receptacle, package,

container, covering or articles as aforesaid; shall be liable to confiscation.

(2) When in the trial of any offence punishable under this Act, the Judicial Magistrate decides that anything specified in clauses (a), (b), (c) or (d) of sub-section (1) is liable to confiscation, he may order confiscation thereof, except the liquor, the vehicle or the conveyance as specified in section 61. (3) When there is reason to believe that an offence under this Act has been committed, but the offender is not known or cannot be found and when any thing liable to confiscation under this Act and not in the possession of any person cannot be satisfactory accounted for, the case shall be enquired into and determined by the Collector concerned, who may order confiscation thereof:

Provided that no such order shall be made until the expiration of one month from the date of seizing the thing in question or without hearing the person, if any, claiming any right thereto, and considering the 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 Collector concerned is of opinion that the sale of the thing in question would be for the benefit of its owner, he may, at any time, direct it to be sold; and the provisions of this section and section 62 shall, so far as may be, apply to the net proceeds of such sale.

61. Inspection and seizure of vehicle, conveyance and liquor liable to confiscation.—(1) Any Excise Officer may, if he has reasons to believe that a vehicle or conveyance has been or is being used in the commission of offence under section 39 of this Act, require the driver or other person-in-charge of such vehicle or conveyance to stop it and cause it to remain stationary as long as may reasonably be necessary to examine the contents in it and inspect all records relating thereto, which are in the possession of such driver or other person-in-charge of such vehicle or conveyance.

(2) When there is reason to believe that an offence has been committed under section 39, in respect of any liquor, such liquor together with vehicle or conveyance used in committing such offence, may be seized by any Excise Officer.

(3) Every Excise Officer seizing any liquor or vehicle or conveyance under this section shall place on such liquor or vehicle or conveyance a mark indicating that the same has been seized and shall, as soon as may be, make a report of such seizure to the Excise Officer–in-charge of the district.

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(4) The Excise Officer seizing the liquor or vehicle or conveyance shall take appropriate steps for the safe custody of the liquor, vehicle or conveyance till the orders under section 62 are passed by the Excise Officer-in-charge of the district. 62. Confiscation of vehicle or conveyance by Excise Officer in certain cases.—(1) Where an offence is believed to have been committed under section 39 of this Act, in respect of any liquor, the Excise Officer–in-charge of the district on being satisfied that the vehicle or conveyance has been used for commission of offence under section 39, may order confiscation of the vehicle or conveyance so seized together with the liquor. (2) Where the Excise Officer–in-charge of the district, after passing an order of confiscation under sub-section (1), is of the opinion that it is expedient in the public interest so to do, he may order confiscated vehicle or conveyance or liquor to be sold by public auction, and the proceeds thereof, after deduction of the expenses of any such auction or other incidental expenses relating thereto, shall, where the order of the confiscation made under sub-section (1) is set aside or annulled by an order under section 68 or 69, be paid to the owner thereof or the person from whom it was seized. 63. Issue of show cause notice before confiscation under section 62.—(1) No order confiscating any vehicle or conveyance shall be made under section 62, except after notice in writing to the person from whom it is seized and the registered owner thereof, and considering their objections, if any. (2) Without prejudice to the provisions of sub-section (1), no order confiscating any vehicle or conveyance shall be made under section 62 of this Act, if the owner of such vehicle or conveyance proves to the satisfaction of the Excise Officer–in-charge of the district that it was used in carrying the liquor without the knowledge or connivance of the owner himself, his agent, if any, and the person-in-charge of such vehicle or conveyance and that each of them had taken all reasonable and necessary precautions against such use: Provided that the confiscation made under section 62 of this Act shall not affect the punishment of the accused for the offence for which he is liable under this Act. 64. Penalty in lieu of confiscation.—Notwithstanding anything contained in section 62, the Excise Officer–in-charge of the district may, in lieu of confiscation of the vehicle, accept by way of penalty a sum not exceeding the market price of the vehicle or the conveyance.

65. Disposal of seized liquor during the pendency of trial.—(1) Whenever any liquor seized under this Act is the subject matter of any trial of an offence before a Judicial Magistrate, he may, having regard to its vulnerability to theft, substitution, constraints of proper storage space or any other relevant considerations, after its seizure, order the same to be disposed of by such officer and in such manner as the State Government may, by notification, specify, after following the procedure specified in sub-section (2). (2) Where any liquor has been seized and forwarded to the officer-in-charge of the nearest police station, the officer referred to in sub-section (1) shall prepare an inventory of such liquor containing such details relating to its description, quality, quantity, mode of packing, marks, numbers or such other identifying particulars of such liquor or the packing in which it is packed, Country or State of origin and other particulars as the officer referred to in sub-section (1) may consider relevant to the identity of the liquor in any proceedings under this Act before a Judicial Magistrate and make an application, to him for the purpose of –

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(a) certifying the correctness of the inventory so prepared; or

(b) taking, in the presence of such Magistrate, photographs of such liquor and certifying such photographs as true; or

(c) allowing to draw representative samples of such liquor, in the presence of such

Magistrate and certifying the correctness of any list of samples so drawn. (3) Where an application is made under sub-section (2), the Judicial Magistrate shall, as soon as may be, allow the application. (4) Notwithstanding anything contained in the Indian Evidence Act, 1872 or the Code of Criminal Procedure, 1973, every court trying an offence under this Act, shall treat the inventory, the photographs of liquor and any list of samples drawn under sub-section (2) and certified by the Judicial Magistrate, as primary evidence in respect of such offence.

CHAPTER –VIII COMPOSITION

66. Composition of offences by the Collector.—(1) The Collector may, on an application from any person who is reasonably suspected of having committed an offence punishable under sections 26, 43, 44, 45, 46, 47 or 59 including the attempts to commit or abet any of these offences under section 50 of this Act, accept a sum of money not exceeding twenty five thousand rupees subject to a minimum of five thousand rupees by way of composition, for each of such offences, and on payment of such sum of money to the Collector, the accused person if in custody shall be discharged and no further proceedings shall be taken against him in respect of such offence. (2) If any lease, license, permit or pass has become liable for cancellation or suspension or has been cancelled or suspended under clauses (a), (b) or (c) of section 29 of this Act, the authority having power to cancel or suspend it, may, on application made by holder of such lease, license, permit or pass, after payment of such penalty, as it may fix, revoke or forego such cancellation or suspension, as the case may be. (3) Where any liquor has been seized under the provisions of this Act, the Collector may, if he considers it expedient but subject to the provisions of section 65, at any time, before the Judicial Magistrate has passed an order under sub-section (2) of section 60, release it on receiving payment of the value thereof, if such liquor is fit for human consumption: Provided that such release of liquor shall not affect the punishment of the accused for the offence for which he is liable under this Act. 67. Composition of certain other offences.—(1) Notwithstanding anything contained in section 39, any offence whether committed before or after commencement of this Act relating to the import, export, transport or possession upto one hundred litres of lahan or upto forty-five bulk litres of liquor, may, on an application made by the accused, be compounded:-

(i) before institution of the prosecution, by the Excise Officer of first class (not below the rank of the Excise Officer Incharge of the district), and

(ii) after institution of the prosecution, by the Judicial Magistrate of the first class,

by accepting an amount which shall not be less than five thousand rupees but which shall not exceed twenty-five thousand rupees.

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(2) Where an offence has been compounded under sub-section (1), the offender, if in custody, shall be discharged and no further proceedings shall be taken against him in respect of such offence: Provided that if a person commits an offence specified in sub-section (1), for more than three times, the same shall not be compounded. (3) When a case has been compounded under sub-section (1), the Judicial Magistrate of the first class or the Excise Officer of first class (not below the rank of Excise Officer-in-charge of the district), as the case may be, may make such orders as he thinks fit for the disposal of the case property.

CHAPTER -IX APPEAL AND REVISION

68. Appeal.—(1) Any person aggrieved by an order passed by any Excise Officer under this Act may, within thirty days from the date of communication of such order, appeal to the Collector in the manner prescribed. (2) Any person aggrieved by an order passed by the Collector, under sub-section (1) may, within thirty days from the communication of such order, appeal to the Financial Commissioner. 69. Revision.—(1) The Financial Commissioner may, of his own at any time, call for the record of any proceedings which are pending before, or have been disposed of, by any Collector or Excise Officer, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit. (2) No order shall be passed under this section, which adversely affects any person, unless such person has been given a reasonable opportunity of being heard. 70. Bar of certain proceedings.—No proceedings undertaken or order passed, by any authority appointed under this Act, or the rules made thereunder, shall be called into question in any court.

CHAPTER -X RECOVERY OF DUES

71. Power to recover license fee etc.—In the case of cancellation or suspension of a license under clauses (a), (b), (c), (d) or (e) of section 29, the license fee payable for the balance of the period for which any license would have been current but for such cancellation or suspension, including any other fee, may be recovered from such licensee as excise revenue. 72. Power of Collector to take grants under his management or resell and recover deficiency.—If any holder of a license granted under this Act, or any person to whom a lease has been granted under section 27, makes default in complying with any condition imposed upon him by such license or lease, the Collector may take the grant under his management at the risk of the person who has so defaulted, or may resell it and recover any deficiency in price and all expenses of such resale in the manner specified in section 73 of this Act. 73. Excise revenue to be first charge and recoverable as arrears of land revenue.—(1) Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of excise revenue including all other amounts due to the State Government under this Act

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from any person shall be the first charge on the property of such person including the distillery, brewery, winery, warehouse, shop, premises, fittings, apparatus and all stocks of liquors or materials for manufacture of the same. (2) All excise revenue including all other amounts due to the State Government under this Act, which remain unpaid after the due date, shall be recoverable as arrears of land revenue under the provisions of the Himachal Pradesh Land Revenue Act, 1954.

CHAPTER-XI GENERAL PROVISIONS

74. Measures, weights and testing instruments.—Every person who manufactures or sells any liquor under a license granted under this Act shall be bound— (a) to keep such measures, weights and instruments as the Financial Commissioner may

prescribe, and to keep the same in good condition; and (b) on the requisition of any Excise Officer, duly empowered by the Collector in that behalf,

at any time, to measure, weigh or test any liquor in his possession in such manner as the said Excise Officer may require.

75. Power to exempt.—The State Government may, by notification, either wholly or partially and subject to such conditions as it may think fit, exempt any liquor from all or any of the provisions of this Act. 76. Delegation of powers.—(1) State Government may, by notification, delegate to the Financial Commissioner any of its powers under this Act, except the powers conferred by sections 5,6,8,9,12,15,16,36,75 and 80. (2) The State Government may, by notification, permit the delegation by the Financial Commissioner or Collector to any person or class of persons specified in such notification of any powers conferred on them by this Act. 77. Power to regulate advertisement.—No advertisement, direct or surrogate, shall be made for promoting consumption of liquor. 78. Establishment of check posts or barriers.—The Financial Commissioner may, by notification, establish check posts or barriers at such places as it thinks fit, for prevention and checking of illegal transport of liquor by any means and for carrying out the purposes of this Act. 79. Protection of action taken in good faith.—No suit, prosecution or other legal proceeding shall lie in any court against the State Government or any officer of the State Government or any other person exercising any power or discharging any functions or performing any duties under this Act, for any thing done or ordered to be done or intended to be done in good faith under this Act or any rules or order made thereunder. 80. Powers of the State Government to make rules.—(1) Except as otherwise provided in section 81, the State Government may, by notification, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing provision, the State Government may make rules,—

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(a) to provide for the powers and duties of Excise Officer; (b) to permit delegation of powers by the Financial Commissioner or the Collector;

(c) to provide for the time and manner of presenting appeals and the procedure for prosecuting and dealing with appeals;

(d) regulating import, export, transport, manufacture, collection, possession supply or storage

of any liquor, molasses or excise bottle and wholesale or retail sale of any liquor; (e) regulating the time, place and manner of payment of Excise duty or countervailing duty

and taking of security for its due payment; (f) providing for grant of award to Excise Officer and informers; (g) regulating the power of Excise Officers to summon witnesses; (h) curbing activities of boot-leggers who distill, manufacture, store, import, export,

transport, sell or distribute any liquor in contravention of any provisions of this Act or the rules made thereunder;

(i) regulating the periods and localities for which, and the persons, or classes of persons, to

whom, licenses, permits and passes for the vend by wholesale or by retail of any liquor may be granted and regulating the number of such licenses which may be granted in any local area;

(j) providing for the procedure to be followed and the matters to be ascertained before any

license is granted for the retail vend of liquor for consumption on the premises; (k) prohibiting the printing, publishing or otherwise displaying or distributing any

advertisement or other matter commending or soliciting the use of, or offering any liquor calculated to encourage or incite any individual or class or classes of individuals or the public generally to commit an offence under this Act, or to commit a breach or evade the provisions of any rule or order made thereunder, or the conditions of any license, permit or pass obtained thereunder;

(l) prohibiting within the State the circulation, distribution or sale of any newspaper, book,

leaflet, booklet, or other publication printed and published outside the State which contains any advertisement or matter of the nature described in clause (k);

(m) declaring any newspaper, book, leaflet, booklet, or other publication wherever printed or

published, containing any advertisement or matter of the nature described in clause (k) to be forfeited to the State Government; and

(n) implementing generally the policy of prohibition.

(3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of not less than ten days, which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such

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modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 81. Powers of Financial Commissioner to make rules.—The Financial Commissioner may, by notification, make rules— (a) regulating the manufacture, supply, storage or sale of any liquor including the character,

erection, alteration, repair, inspection, supervision, management and control of any place for the manufacture, supply, storage or sale of such article and the fittings, implements, apparatus and registers to be maintained therein;

(b) regulating the bottling of liquor for purposes of sale; (c) regulating the deposit of any liquor in a warehouse and the removal of any liquor from

any warehouse or distillery, or brewery or winery; (d) providing for the scale of fees or the manner of fixing the fees payable in respect of any

license, permit or pass, or in respect of the storing of any liquor; (e) regulating the time, place and manner of payment of any fee; (f) providing for the authority by whom, the restrictions under which and the conditions on

which, any license, permit or pass may be granted, which may include- (i) the prohibition of the admixture with any liquor of any substance deemed to be

noxious or objectionable; (ii) the regulation or prohibition of the reduction of liquor by a licensed manufacturer or

licensed vendor from a higher to a lower strength; (iii) the fixing of the strength, or price below or above which any liquor may not be

sold, supplied or possessed; (iv) the prohibition of sale of any liquor, except for cash; (v) the fixing of the days and hours during which any licensed premises may or may not

be kept open, and the closure of such premises on special occasions; (vi) the specification of the nature of the premises in which any liquor may be sold, and

the notices to be exposed at such premises; (vii) the form of the accounts to be maintained and the returns to be submitted by license

holders; (viii) the prohibition or regulation of the transfer of licenses; (ix) declaring the process by which spirit shall be denatured; (x) causing spirit to be denatured through the agency or under the supervision of its own

officers; and

(xi) ascertaining whether such spirit has been denatured;

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(g) providing for the destruction or other disposal of any liquor deemed to be unfit for human consumption or use;

(h) regulating the disposal of confiscated articles; and (i) providing for the amount of security to be deposited by holders of leases, licenses,

permits or passes for the performance of the conditions of the same. 82. Repeal and savings.—(1) Except the provisions contained in section 1, clauses (3), (5), (6), (6-b), (9), (10), (11), (12), (12-a), (14), (16), (19) and (21) of section 3 and sections 16, 20, 21, 22, 23, 31, 32, 33-A, 58, 59 and 60 of the Punjab Excise Act, 1914 (Punjab Act No. 1 of 1914), (hereinafter called the ‘said Act’) as in force by virtue of section 88 of the Punjab Re-organization Act, 1966 (Act No. 31 of 1966) in the areas added to Himachal Pradesh under section 5 thereof and as applied to the areas which comprised Himachal Pradesh immediately before the 1st day of November, 1966, by virtue of the Himachal Pradesh (Application of Laws) Order, 1948 and the Bilaspur (Application of Laws) Order, 1949, all other provisions of the said Act are hereby repealed: Provided that the repeal of these provisions of the said Act shall not affect, —

(a) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or

(b) any penalty, forfeiture or punishment incurred in respect of any offence committed

against the said Act; or (c) any investigation, legal proceeding or remedy in respect of any such right, privilege,

obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the provisions of the said Act had not been repealed: Provided further that anything done or any action taken, including any appointment or delegation made, notification, order or directions issued, rule made, license granted, duty levied, license fee or other fee imposed, under the repealed provisions of the said Act shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act and such appointment, delegation, notification, order, direction, rules, license, duty, license fee or other fee shall continue to be in force accordingly until superseded. (2) For carrying out the purposes of the un-repealed provisions of the said Act, the relevant provisions of this Act relating to, - (i) definitions, (ii) establishment, control, powers and duties of officers, (iii) appeals and revision, (iv) delegation of powers, and (v) establishment of check posts or barriers, subject to the unrepealed provisions of the said Act, shall apply mutatis mutandis.

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HIGHER EDUCATION DEPARTMENT

NOTIFICATION

Shimla-2, the 16th August, 2012

No. EDN-A-Ka(1)-2/2012-II.—The Governor, Himachal Pradesh is pleased to order the creation of teaching and non-teaching posts for Government Colleges, Riwalsar, Nihari, Lad-Bhadol, Baldwara in District Mandi -and Sarahan in District Sirmour, H.P. as under:- Sr.No. Category Scale No. of Post(s) 1. Principal ` 12000-15100(Pre-revised) 05 (One for each

college) 2. Lecturer

(English) ` 15600-39100+GP6000 (For regular appointee) ` 15600+6000=21600/PM (For contract appointee)

05 (One for each college)

3. Lecturer (Hindi) -----do----- 05 (One for each college)

4. Lecturer (Pol. Science)

-----do----- 05 (One for each college)

5. Lecturer (Sociology)

-----do----- 05 (One for each college)

6. Lecturer (History)

-----do----- 05 (One for each college)

7. Lect. (Phy. Education)

-----do----- 05 (One for each college)

8. Supdt. Gr.-II `6400-10640/-(Pre-revised) 05 (One for each college)

9. Librarian `15600-39100+AGP6000) (For regular incumbents) ` 21600/-PM (For contract employees)

05 (One for each college)

10. Clerk ` 3120-6200/- (Pre-revised) 05 (One for each college)

11. Peon ` 2520-4140/- (Pre-revised) 05 (One for each college)

12. Chowkidar `2520-4140/- (Pre-revised) 05 (One for each college)

13. Sweeper `2520-4140/- (Pre-revised) 05 (On outsourcing basis)

(One for each college)

Total 65

The expenditure will be incurred under Major Head 2202-03-103-01 SOON-Non-Plan for smooth functioning of the colleges. This is issued with the prior concurrence of the Finance Department obtained vide their U.O. No. 272/12-Fin-E dated 04.08.2012.

By order, Sd/-

Secretary(Education).

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f'keyk&2 16 vxLr] 2012

la[;k ih,yth&,Qlh¼,Q½1&9@94&540&IX.—;r% fgekpy izns'k ds jkT;iky dks ;g izrhr gksrk gS fd dsUnzh; ljdkj jsyos foHkkx ds }kjk vius O;; ij lkoZtfud iz;kstu gsrq uker% xkao egky Maxksg dyka rglhy vEc] ftyk Åuk esa uaxy MSe ls ryokM+k czkWMxst jsyos ykbZu ¼vEc vUnkSjk ls nkSyriqj vuqHkkx½ ds fuekZ.k gsrq Hkwfe vftZr djuh visf{kr gSA vr,o ,rn }kjk ;g vf/klwfpr fd;k tkrk gS fd mDr ifj{ks= esa tSlk fd fuEu fooj.kh esa fufnZ"V fd;k x;k gS] mijksDr iz;kstu ds fy, Hkwfe dk vtZu visf{kr gSA 2- Hkwfe vtZu vf/kfu;e] 1894 dh /kkjk&6 ds micU/kksa ds v/khu lHkh lEcfU/kr O;fDr;ksa dh lwpuk ds fy, ?kks”k.kk dh tkrh gS rFkk mDr vf/kfu;e dh /kkjk&7 ds micU/kksa ds v/khu lekgrkZ] Hkw&vtZu vf/kdkjh uaxy&ryokM+k jsyos ykbZu lgk;d vk;qDr] ftyk Åuk dks mDr Hkwfe vtZu ds fy, vkns'k ysus dk ,rn~ }kjk funsZ'k fn;k tkrk gSA 3- Hkwfe js[kkad dk fujh{k.k lekgrkZ Hkw&vtZu vf/kdkjh] uaxy&ryokM+k jsyos ykbZu lgk;d vk;qDr] ftyk Åuk] fgekpy izns'k ds dk;kZy; esa fd;k tk ldrk gS A

foLr`r fooj.kh

ftyk rglhy xkao [kljk u0 jdck ¼gSDSDVs;s;j½

Åuk vEc Maxksgsg dyka 37@1 0&00&42 169@1 0&00&46

fdrk% 2 0&00&88

vkns'k }kjk]

gLrk{kfjr@& iz/kku lfpo ¼;kstuk½A

&&&&&&&&

HIGH COURT OF HIMACHAL PRADESH, SHIMLA - 171 001

NOTIFICATION

Shimla, the 13th Augest, 2012

No. HHC/Admn.16 (13)74-VII.—Hon’ble the Chief Justice, in exercise of the powers vested in him U/S 139(b) of the Code of Civil Procedure, 1908, U/S 297(b) of the Code of Criminal Procedure, 1973 and Rule 5(vi) of the H.P. Oath Commissioners(Appointment & Control) Rules, 2007 has been pleased to appoint Sh. Shiv Kumar Jagota, Advocate of Shimla as Oath Commissioner, District Court, Shimla for a period of two years, with effect from 23.8.2012 for administering oaths and affirmations on affidavits to the deponents, under the aforesaid Codes and Rules.

By order, Sd/-

Registrar General.

Page 66: HP Excise Act 2011

HIGH COURT OF HIMACHAL PRADESH,SHIMLA-171001

NOTIFICATION

Shimla, 7th August, 2012

No. HHC/Admn.3 (335)/92.—16 days earned leave on and with effect from 16.07.2012 to 31.07.2012 with permission to prefix Sunday on 15.07.2012 is hereby sanctioned ex- post - facto, in favour of Shri Ramesh Chand, Secretary of this Registry.

Certified that Shri Ramesh Chand has joined the same post and at the same station from where he had proceeded on leave after the expiry of the above leave period.

Certified that Shri Ramesh Chand would have continued to officiate the same post of

Secretary, but for his proceeding on leave.

By order, Sd/-

Registrar General.