EXCISE

(a) a Commissioner-General of Excise who shall, subject to the general direction and control of the Minister, have the control of the administration of the Excise Department and of the collection of excise revenue, and exercise all or any of the powers, and perform all or any of the duties, of a Government Agent under this Ordinance, either concurrently with him or in his place, and

(b) such officers of the Excise Department as may be necessary to give effect to the provisions of this Ordinance.

(a) appoint any person other than the Government Agent to exercise all or any of the powers and to perform all or any of the duties of a Government Agent in respect of the excise revenue, either concurrently with or in exclusion of the Government Agent, subject to such control as the Minister may direct;

(b) appoint officers or persons to perform the acts and duties mentioned in sections 33, 35, and 48 (a) ;

(c) set out the designations, powers and duties of officers of the Excise Department under the Ordinance ;

(d) order that all or any of the powers and duties assigned to any officer under paragraphs (b) and (c) of this section shall be exercised and performed by any Government officer or any person;

(e) delegate to any excise officer in whole or in part all or any of his powers under the following sections of this Ordinance :-sections 8 (c), 12, 14, 19, 20, 24, 25 ;

(f) withdraw from any officer or person any or all of the powers conferred or imposed upon him by or under this Ordinance ;

(g) permit the delegation by the Commissioner-General of Excise or by Government Agents of any powers conferred by this Ordinance, or exercised in respect of excise revenue under any enactment for the time being in force.

(1) All orders passed by the Commissioner-General of Excise or by a Government Agent under this Ordinance shall be appealable to the Minister in the manner provided by the rules made under section 32 (2) (c).

(2) On any such appeal the Minister may make such orders as the circumstances may require.

(1) Passes for the import, export, or transport of excisable articles may be granted by the Government Agent. Such passes may be either general for definite periods and kinds of excisable articles, or special for specified occasions and particular consignments only.

(2) Passes granted under this section shall be in such form, and shall contain such particulars, and be granted to such persons as the Minister may by notification prescribe.

(a) no excisable article shall be manufactured ;

(b) no toddy-producing tree shall be tapped;

(c) no toddy shall be drawn from any tree ;

(d) no distillery, brewery, liquor manufactory or warehouse shall be established or worked;

(e) no person shall use, keep, or have in his possession any materials, still, utensils, implement, or apparatus whatsoever for the purpose of manufacturing any excisable article other than toddy;

(f) no liquor shall be bottled for sale.

(1) The Commissioner-General of Excise may –

(2) No distillery, brewery, liquor manufactory or warehouse as aforesaid shall be established or worked except by, or under the authority of, the Commissioner-General of Excise.

(i) no fee shall be charged for any such permit granted for the possession of such excisable article for bona fide private consumption or use;

(ii) nothing in this section extends to any foreign liquor other than denatured spirit in the possession of any common carrier or warehouseman as such, or purchased by any person for his bona fide private consumption and not for sale;

(iii) the Minister may by notification prohibit the supply to, or possession by, any person or class of persons, either throughout the whole of Sri Lanka or in any local area, of any excisable article, either absolutely or subject to such conditions as he may prescribe.

(a) a person having the right to the toddy drawn from any tree may sell the same without a licence to a person licensed to manufacture and sell toddy under this Ordinance or to a person licensed under this Ordinance to manufacture arrack or vinegar from toddy ;

(b) a licence for sale in more than one administrative district shall be granted by the Commissioner-General of Excise;

(c) nothing in this section applies to the sale of any foreign liquor legally procured by any person for his private use and sold by him or by auction on his behalf, or on behalf of his representatives in interest upon his quitting a station or after his decease.

(1) The Commissioner-General of Excise may with the approval of the Minister grant to any person on such conditions and for such period as he may deem fit . the exclusive privilege –

(2) No grantee of any privilege under this section shall exercise the same until he has received a licence in that behalf from the Government Agent.

(1) It shall be lawful for the Government Agent of any Administrative District (hereinafter referred to as the “Government Agent”), with the prior approval of the Minister, to take possession of any premises, formerly used for the purposes mentioned in paragraphs (a) and (b) of this subsection, situated within such Administrative District and to give such written directions as appear to him to be necessary if expedient in connexion with the taking of possession of such premises in any case where it appears to him that the premises are required –

(2) Any police officer shall, if requested so to do by the Government Agent, take such steps and use such force as may be reasonably necessary for securing compliance with directions given under subsection (1) in relation to the taking, or giving up, of possession of any premises.

(3) The period during which possession may be retained of any premises of which possession is taken under subsection (1) shall be fixed by the Government Agent at the time of taking of possession, but such period may from time to time be varied by the Government Agent.

(4) It shall be lawful for the Government Agent, for the whole or a part of the time during which he is in possession of any premises under this section, to permit the occupation of the premises by any person (hereinafter called the “occupant”).

(5) The occupant shall pay compensation, calculated in the manner set out in subsection(6), to the person to whom rent would have been payable if the Government Agent had not taken possession of the premises and if the occupant was a tenant in respect of the premises of which he is in occupation.

(6) The amount of compensation referred to in subsection (5) in respect of any premises shall be a sum equal to the rent which, in the opinion of the Government Agent, might reasonably be expected to be payable by a tenant in occupation of the premises, where the tenant undertook to pay all usual rates and to bear the cost of the repairs:

Provided, however, that in the case of any premises to which the Rent Act applies, the amount of the rent shall not exceed the authorized rent of the premises as determined under that Act.

(7) The occupant shall pay all usual rates and bear the cost of the repairs.

(8) Compensation under subsection (5) shall be considered as accruing due from day to day for the period during which the premises are permitted to be occupied under subsection (4), and be apportion able in respect of time accordingly, and shall be payable in respect of any particular month not later than the tenth day of the month next following.

(9) In any case where a dispute arise as to the person to whom any compensation under subsection (5) in respect of any premises is payable, the provisions of sections 10 to 14 of the Land Acquisition Act shall, in so far as may be, apply in like manner as they apply where any land is to be acquired under that Act.

(10) Any person who is dissatisfied with the manner in which the amount of compensation has been calculated under subsection (6) may appeal to have that amount revised to the Board of Review constituted under section 19 of the Land Acquisition Act; and the provisions of subsections (2) and (3) of section 22 of that Act and of sections 23 to 28 of that Act shall, mutatis mutandis, apply in relation to any appeal so preferred.

(1) The Minister with the concurrence of the Minister in charge of the subject of Finance may, by Order published in the Gazette, from time to time impose a duty at such rate or rates, either generally or for any specified local area, on any excisable article –

(2) The power conferred by subsection (1) to impose by Order published in the Gazette a duty on any excisable article referred to therein shall include the power –

(3) Every Order under subsection (1) shall come into force on the date of its publication in the Gazette or on such later date as may be specified in the Order, and shall be brought before Parliament within a period of four months from the date of the publication of the Order in the Gazette, or, if no meeting of Parliament is held within such period, at the first meeting of Parliament held after the expiry of such period, by a motion that the Order shall be approved. There shall be set out in a schedule to every such motion the text of the Order to which the motion refers.

(4) Any Order under subsection (1) which Parliament refuses to approve shall, with effect from the date of such refusal, be deemed to be revoked but without prejudice to the validity of anything done there under. Notification of the date on which any such Order is deemed to be revoked shall be published in the Gazette.

(a) with reference to paragraph (a) of section 22 (1) –

(b) with reference to paragraph (b) of section 22 (1)-

(c) with reference to paragraphs (c) and (d) of section 22 (1)-

by duty to be charged in the case of spirit or beer, either –

(d) generally by such other methods of taxation as Parliament may, by resolution, from time to time appoint.

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

(b) for such period ;

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

(d) shall be in such form and contain such particulars as the Minister may direct either generally or in any particular instance in this behalf.

(1) Subject to such restrictions as the Minister may prescribe, the authority granting any licence, permit, or pass under this Ordinance may cancel or suspend it –

(2) When a licence, permit, or pass held by any person is cancelled under paragraph (a) or paragraph (b) of subsection (1), the authority aforesaid may cancel any other licence, permit, or pass granted to such person under this Ordinance or under any other law for the time being in force relating to excise revenue.

(3) The holder shall be entitled to no compensation for the cancellation or suspension of his licence, permit, or pass under this section, nor to refund of any fee paid or deposit made in respect thereof.

(1) Whenever the authority stated in section 27 considers that a licence should be cancelled for any cause other than those specified in that section, he shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may cancel the licence either –

(2) If any licence be cancelled under this section, the aforesaid authority may, in addition to remitting such sum aforesaid pay to the licensee such further sum by way of compensation as the Commissioner-General of Excise may direct.

(3) When a licence is cancelled under this section, any fee paid in advance or deposit made by the licensee in respect thereof shall be refunded to him, less the amount, if any, due to Government

(1) Notwithstanding anything in this Ordinance, if, upon representation made or otherwise, the Minister considers it necessary to do so, he may, without assigning any reason therefore, direct the authority granting a licence, to grant a licence, or to renew or cancel a licence, and such authority shall give effect to such direction.

(2) No action for compensation or damages shall lie in respect of the cancellation, on a direction given by the Minister under subsection (1), of any licence by the authority granting such licence.

(1) Every person who manufactures or sells any excisable article under a licence granted under this Ordinance shall be bound –

(2) The Minister may, under this section, prescribe measures, weights, and instruments, in addition to or other than those provided for by the Weights and Measures Ordinance.

(1) In case of default made by a holder of a licence or by a grantee of an exclusive privilege in the payment of any duty or fee, or in the performance of all or any of the terms or conditions of such licence or grant, the Government Agent may, if he thinks fit, without process of law, after fifteen days’ notice in writing to the licensee or grantee of his intention to do so, take the licence or grant under management at the risk of the defaulter, or may declare the licence or grant forfeited, and re-issue or re-sell it at the risk and loss of the defaulter.

(2) When a licence or grant is under management under this section, the Government Agent may recover as excise revenue any moneys due to the defaulter by any lessee or assignee.

(1) The Minister may make rules for the purpose of carrying out the provisions of this Ordinance or other law for the time being in force relating to excise revenue ; and all such rules shall be laid as soon as conveniently may be before Parliament, and upon being confirmed, with or without modification, by a resolution of Parliament, and upon such confirmation being notified in the Gazette, shall have the force of law from the date of such notification, or upon such date as may be therein fixed :

Provided that in any case of urgency the Minister may by notification declare any such rules to be in force from a date named therein, and such rules shall thereupon come in force on such date; but if within forty days of the date upon which such rules are laid before Parliament a resolution be passed by Parliament praying that all or any of such rules be modified or annulled, such rules or rule shall thenceforth be modified or annulled accordingly, but without prejudice to anything done there under.

(2) In particular, and without prejudice to the generality of the foregoing provision, the Minister may make rules –

(1) Within such specified area as the Minister by notification may direct any excise officer not below such rank as the Minister may prescribe shall, within the limits of the area to which he is appointed, and as regards all offences under this Ordinance, exercise the powers that may be exercised in respect of cognizable offences by an inquirer, or by an officer in charge of a police station, under the provisions of Chapter XI of the Code of Criminal Procedure Act, No. 15 of 1979.

(2) An inquiry under this section shall be held at or in the neighborhood of the place in which the offence is alleged to have been committed.

(1) Any officer of the Excise, Police, Customs, or Revenue Departments, not below such rank and subject to such restrictions as the Minister may prescribe, and any other person duly empowered, may arrest without warrant any person found committing, in any place other than a dwelling house, an offence punishable under section 46 or section 47 ; and may seize and detain any excisable or other article which he has reason to believe to be liable to confiscation under this Ordinance or other law for the time being in fore relating to excise revenue; and may search

(2) The driver of any vehicle or vessel who fails or refuses to stop or to halt such vehicle or vessel when directed to do so either verbally or by signal by an excise officer not below the rank of Inspector wearing his uniform and acting in execution of his duty, shall be guilty of an offence and shall be liable, upon conviction, to a fine not less than five thousand rupees and not exceeding twenty five thousand rupees or in default of payment of such fine to simple imprisonment for a term which may extend to two months.

(3) In this section ” vehicle ” includes any carriage coach, cart, motor car, motor cycle, omnibus, lorry, bicycle, or other mechanically propelled vehicle and the ” driver ” of a vehicle includes the rider of a motor cycle or of a bicycle ; and ” signal ” includes one or more blasts of a whistle.

(1) Where an authorized officer at any time finds fermented toddy in any pot or other receptacle hanging under a spadix from any tree, he may, if he is satisfied that no licence is in force authorizing the manufacture of fermented toddy from that tree, cut such spadix or cause such spadix to be cut in his presence and under his supervision :

Provided that where at that time a tapper is found upon such tree, such spadix shall not be cut and such tapper and the owner of such tree shall be deal with under sections 35 and 46.

(2) Where a spadix of a tree is cut in accordance with the provisions of subsection (1), such authorized officer shall make a report to the Government Agent and the Superintendent of Excise of the District, giving details of the location of the tree, and any other particulars as may be required to be furnished by such Government Agent or the Commissioner-General of Excise.

(3) In this section –

“authorized officer” means –

(a) All proprietors, tenants, under-tenants, and cultivators who own or hold land on which ;

(b) all persons entitled, under a licence or a permit or any other document whatsoever, to the produce of, or to tap, palm trees on any land on which ; and

(c) all grama niladharies in whose division-

(1) The Government Agent may, by notice in writing addressed to any person to whom a licence has been issued authorizing the sale of any excisable article at any premises, order such person to close such premises and to refrain from selling or supplying any excisable article from such premises at such time or for such period as may be specified in the notice –

Provided that in any case falling under paragraph (b), the powers conferred on a Government Agent by this subsection may be exercised by a Magistrate, or by a (This reference should be omitted as it has no relevance today.)chief headman, or by an officer of the Police Department of a rank not below that of Sub-Inspector.

(2) Every person, to whom a licence has been issued authorizing the sale of any excisable article on any premises, shall close such premises during such time as any riot or civil disturbance occurs within the area supplied by such premises.

(3) Where any person closes any premises in accordance with the provisions of this section, the Commissioner-General of Excise may, in his discretion, direct –

(a) imports, exports, transports, or possesses any excisable article; or

(b) manufactures any excisable article; or

(c) taps any toddy-producing tree; or

(d) draws toddy from any tree; or

(e) establishes or works any distillery, brewery, or liquor manufactory, or warehouse; or

(f) uses, keeps, or has in his possession any materials, still, utensil, implement, or apparatus whatsoever for the purpose of manufacturing any excisable article other than toddy; or

(g) sells or keeps or exposes for sale any excisable article; or

(h) bottles any liquor for purposes of sale,

(i) in the case of an offence referred to in paragraph (a),(c),(d),(e),(f),(g) or (h) to imprisonment of either description for a term which may extend to one year or to a fine which may extend to one hundred thousand rupees, or to both such imprisonment and fine, and where the act hereby penalised is continued after conviction he shall be liable to a further fine of ten thousand rupees for each day during which the offence is so continued; and

(ii) in this case of an offence referred to in paragraph (b) to imprisonment of either description for a term not less than six months and not exceeding five years or to a fine which may extend to one hundred thousand rupees or to both such imprisonment and fine and where the act hereby penalised is continued after conviction he shall be liable to a further fine of fifteen thousand rupees for each day during which the offence is so continued.

(1) whoever without lawful authority has in his possession or transports any quantity of any excisable article which has been unlawfully imported or manufactured, or on which the prescribed duty has not been paid, shall be guilty of an offence and be liable on conviction to imprisonment of either description for a term which may extend to one year or to a fine not less than five thousand rupees and not exceeding one hundred and twenty five thousand rupees, or to both.

(2) Where in any prosecution of a person for the offence of possessing without lawful authority a quantity of unlawfully manufactured liquor or for the offence of transporting without lawful authority a quantity of unlawfully manufactured liquor a certificate of the Government Analyst is produced in court to the effect that he is satisfied that the liquor in respect of which the offence is alleged to have been committed is not liquor of a description that could have been manufactured under the authority of a licence issued under this Ordinance and is not liquor that could have been manufactured in a Government distillery or in a Government warehouse, the court shall presume, until the contrary is proved that the liquor in respect of which the offence is alleged to have been committed is unlawfully manufactured

(3) In subsection (2), ” Government Analyst” means the person for the time being holding the office of Government Analyst and includes any person for the time being holding the office of Deputy Government Analyst or Assistant Government Analyst.

(a) fails to produce such licence, permit, or pass on the demand of any excise officer, or of any other officer duly empowered to make such demand ; or

(b) wilfully contravenes any rule made under section 32 ;

(c) wilfully does or omits to do anything in breach of any of the conditions of the licence, permit, or pass not otherwise provided for in this Ordinance,

(1) Any excise officer who without lawful excuse shall cease or refuse to perform, or shall withdraw himself from, the duties of his office, unless expressly allowed to do so in writing by the Commissioner-General of Excise, or unless he shall have given to his superior officer two months’ notice in writing of his intention to do so, or who shall be guilty of cowardice, shall be guilty of an offence, and be liable on conviction to imprisonment of either description which may extend to three months, or to fine which may extend to six months’ pay, or to both.

(2) Any excise officer who shall -(a) wilfully fail in his duty to report any offence against this Ordinance or any rule or order made there under; or (b) connive at the commission of any offence against this Ordinance, shall be liable on conviction to imprisonment of either description which may extend to six months, or to fine which may extend to one year’s pay, or to both.

(1) No Magistrate shall take cognizance of an offence punishable –

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

(1) In prosecutions under section 46 it shall be presumed, until the contrary is proved, that the accused person has committed an offence under that section in respect of-

for the possession of which, or for his conduct in connection with which, he is unable to account satisfactorily ; and the holder of a licence, permit, or pass under this Ordinance shall be punishable, as well as the actual offender, for any offence under section 46 or section 47 or section 48 committed by any person in his employ and acting on his behalf as if he had himself committed the same, unless he shall establish that all due and reasonable precautions were exercised by him to prevent the commission of such offence:

Provided that no person other than the actual offender shall be punished with imprisonment, except in default of payment of fine.

(2) Where a person who is bound to give notice under section 43 of this Ordinance is prosecuted for the offence of intentionally omitting to give such notice in contravention of that section, it shall be presumed, until the contrary is proved, that such person has intentionally omitted to give such notice if an excise officer of a rank not below that of Superintendent certifies in writing under his hand, after such investigation as he may deem necessary, that he is satisfied that such person has omitted to give such notice.

(1) Whenever an offence has been committed under this Ordinance, the excisable article, materials, still, utensil, implement, or apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.

(2) Any excisable article lawfully imported, transported, manufactured, had in possession, or sold along with, or in addition to, any excisable article liable to confiscation under this section, and the receptacles, packages, and coverings in which any such excisable article, materials, still, utensil, implement, or apparatus as aforesaid is found, and the other contents, if any, of the receptacles or packages in which the same is found, and the animals, carts, vessels, or other conveyance used in carrying the same, shall likewise be liable to confiscation.

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

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

Provided that no such order shall be made until the expiration of one month from the date of seizing the thing intended to be confiscated, or without hearing the person, if any, claiming any right thereto, and evidence, if any, which he produces in support of his claim;

Provided further, that if the thing in question is liable to speedy and natural decay, or if the Government Agent is of opinion that the sale would be for the benefit of its owner, the Government Agent may at any time direct it to be sold ; and the provisions of this subsection shall, as nearly as may be practicable, apply to the net proceeds of such sale.

(1) There shall be established a Fund to be called the Excise Reward Fund (in this section referred to as “the Fund”) which shall be under the control of the Commissioner-General of Excise. Excise Reward Fund.

(2) There shall be paid into the Fund all sums of money, received under section 56, in composition of offences committed under this Ordinance or in lieu of cancellation or suspension of a licence, permit or pass issued under this Ordinance.

(3) There shall be paid out of the Fund, all payments required to be made as rewards to excise officers and informers, in accordance with the scheme prescribed by rules made under section 32.

(a) any service which is Commissioner-General of service; or determined by the Excise as a special Payment to excise officers for special services and attendance.

(b) the attendance of any excise officer at any office or place other than his proper office or place of payment,

(1) Every excise notification shall be published in the Gazette.

(2) A court shall take judicial notice of every excise notification.

(3) Where an excise notification is printed –

(4) In this section -” excise notification” means a notification made or issued under this Ordinance or for the purposes thereof; “court” has the same meaning as in the Evidence Ordinance.