Excise(special provisions)

(1) There may be appointed by name or by office, for the purpose of this Act”

(2) The Director of Excise, a Deputy Director of Excise, an Assistant Director of Excise, may, subject to the general direction and control of the Director-General, exercise, perform or discharge all or any of the powers, duties or functions conferred or imposed on, or assigned to the Director-General by or under this Act.

(3) Unless there is express provision to the contrary, every excise officer below the rank of an Assistant Director of Excise may, subject to the general direction and control of the Director-General, exercise, perform or discharge, all or any of the powers, duties or functions conferred or imposed on, or assigned to, the Director-General by or under this Act, other than any power, function or duty referred to in sections 5A,8A, 10,12,13,14,16,18, and 27.

(1) Except in the performance or his duties under this Act, every person appointed under this Act, shall preserve and aid in, preserving secrecy with regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Act, and shall not communicate any such matter to any person other than the person to whom such matter relates or his authorized representative or to the Minister or the Secretary to the Ministry of the Minister or suffer or permit any person to have access to any records in the possession custody or control of the Director-General.

(2) Every person appointed under this Act shall before acting under this Act, and the Minister and the Secretary to the Ministry of the Minister may before acting under this Act, take and subscribe before a Justice of the Peace an oath of secrecy in the prescribed form.

(3) No person appointed under this Act shall be required to produce in any court any return, document or notice or to divulge or communicate to any court any matter or thing coming to his notice in the performance of his duties under this Act, except as may be necessary for the purpose of giving effect to the provisions of this Act or any other written law administered by the Director-General.

(4) Notwithstanding anything contained in this section, any person appointed under this Act may communicate any matter which comes to his knowledge in the performance of his duties under this Act or under any other written law administered by the Director-General to any other person appointed under this Act; if the communication of such matter is necessary for the performance of any duty under this Act or under any such other written law and the Director-General may, produce or cause to be produced in any court, in any proceedings under this Act, a copy of any particulars contained in any return or document furnished to him under this Act or other written law or otherwise in his possession certified by him or on his behalf to be a correct copy of such particulars and such copy shall notwithstanding anything in the Evidence Ordinance relating to the proof of documents, be admissible in evidence :

Provided that the Director-General may produce or cause to be produced the original of any such return or document in any case where it is necessary to prove the handwriting or the signature of the person who wrote, made, signed or furnished such return or document, but only for the purpose of such proof:

Provided further that the Director-General shall not in any case be compelled to produce, in any court either the original of such return or document or copy of any particulars contained in such return or document.

(5) Notwithstanding anything contained in this section, the Director-General shall permit the Auditor-General or any officer of the Department of the Auditor-General duly authorized by him in that behalf to have such access to any records or documents as may be necessary for the performance of his official duties. The Auditor-General or any officer authorized by him under this subsection shall for the purpose of subsection (2) be deemed to be a person appointed under this Act

(6) Notwithstanding anything in the preceding provisions of this section, the Director-General or any person authorized in that behalf by the Director-General may, having regard to the need to ensure the equitable administration of this Act, cause to be published in such manner as the Director-General may consider expedient in respect of any area, a list containing,”

(1) There shall be charged, levied and paid on every article manufactured or produced in Sri Lanka, or imported into Sri Lanka, an excise duty at such rate or rates as may be specified by the Minister, by Order published in the Gazette. Every such article in respect of which an Order is made under this section is hereafter referred to as “an excisable article “.

(2) The rate or rates of excise duty levied in respect of articles may be determined by reference to the class or description of the articles and accordingly,, different rates of excise duty may be determined in respect of different classes or descriptions of articles.

(3) The rate or rates of excise duty determined under subsection (2) may. from time to time, be varied by the Minister by Order published in the Gazette.

(4) Every Order made by the Minister under this section shall come into force on the date of its publication in the Gazette or on such later date as may be specified in such Order and shall be brought before Parliament within a period of four months from the date of its publication 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 such Order be approved.

(5) Any Order which Parliament refuses to approve shall be deemed to be revoked as from the date of such refusal, but without prejudice to the validity of anything done there under and the notification of the date on which such Order is deemed to be revoked shall be published in. the Gazette,

(6) Any excisable article imported into or produced or manufactured in Sri Lanka by or on behalf of the Government shall be liable to the payment of the excise duty leviable on such excisable article under this Act,

(1) The Minister may from time to time, by Order published in the Gazette exempt the representative in Sri Lanka (by whatsoever name, title or designation called) of the Government of any foreign state or the Trade Commissioner in Sri Lanka of any such Government and the persons on the staff of any such representative or Commissioner of the United Nations, its affiliated Organizations, Institutions or bodies, or the representatives of International Organizations. Institutions or bodies named in such Order from payment of excise duty on excisable articles consigned to, or imported or cleared out of Customs bond by or for the use of such representative, Commissioner or persons, of foreign states.

(2) The Minister may, in his discretion by such Order

(3) The Minister may at his discretion, by Order published in the Gazette, withdraw or modify any exemption granted under this section, or vary the conditions subject to which the exemption is allowed.

(4) Every Order made by the Minister 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 such Order and shall be brought before Parliament within a period of three months from the date of its publication 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 such Order be approved.

(5) Any Order 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 any thing done thereunder, and the notification of the date on which such Order is deemed to be revoked shall be published in the Gazette.

(6) Notwithstanding anything in any Order under the preceding provisions of this section no excisable article to which such Order applies may be sold or otherwise disposed of. without the prior permission of the Director-General and unless the excise duty payable on such excisable article at the time of such sale or disposal is pa-id to the Director-General, Any excisable article sold or disposed of in contravention of the preceding provisions of this subsection shall be liable to be forfeited.

(a) articles of every description, imported or cleared from customs bond for the official use of the President; and

(b) articles of every description purchased or procured from a Custom Duty Free Shop.

(1) The Minister may, having regard to the economic development of the country by Order published in the Gazette, exempt from the payment of the excise duty payable under this Act, any such excisable articles or any such class or description of excisable articles as are or is specified in such Order subject to such condition as may be specified in the Order.

(2) Every Order made by the Minister under subsection (1) shall come into force on the date of such Order. Every such Order shall be published in the Gazette and shall as soon as may be after its publication in the Gazette. be tabled in Parliament. Parliament may by resolution revoke any Order made by the Minister under this section within six months of the publication of such Order in the Gazette. and in the computation of such period of six months no account shall be taken of any period during which Parliament stands prorogued or dissolved. Where any such Order is so revoked, the excise duty payable on the exempted articles shall be paid by the manufacturer, producer importer or consignee of such article, to the Director- General, and such excise duty may be recovered under the provisions of this Act.

(3) Where any articles specified in an Order made under subsection (1) are subsequently sold or disposed of contrary to the conditions specified in such Order, such articles shall be liable to the same excise duty as was payable under this Act on like articles which are subject to excise duty and the manufacturer, producer, importer or consignee or such articles shall prior to such sale or disposal obtain the permission of the Director-General and pay the excise duty sale or disposal.”

(1) Where the manufacturer of any excisable articles removes or causes the removal of any quantity of such excisable articles from the factory or other place at which such excisable articles were produced or manufactured, he shall before the expiry of three months from the date of such removal, give notice thereof to the Director-General or an excise officer designated by the Director-General for that purpose.

(2) Where the importer of any excisable articles removes or causes the removal of any quantity of such excisable articles from the customs warehouse or such other place as is authorized by the Director-General of Customs at which such excisable articles were stored after their import, he shall before the expiry of three months from the date of such removal give notice thereof to the Director-General or an excise officer designated by the Director-General for the purpose.

(1) The excise duty levied under section 3 on any excisable article shall”

(2)

(3) Where the excise duty payable on any excisable article is not paid in accordance with the provisions of subsection (1), such excise duty shall be deemed to be in default:

“Provided that”

(1) Where under this Act, excise duty is levied or any excisable article, not being an excisable article imported into Sri Lanka, with reference to value, such value shall be deemed to be”

(2) Where, in relation to any excisable article the price thereof for delivery at the place of removal is not known and the value thereof is determined with reference to the and the value thereof is determined with reference to the price for delivery at a place other than the place of removal the cost of transportation from the place of removal to the place of delivery shall be excluded from such price.

(3) In this section”

(1) The Director-General or any excise officer not below the rank of an Assistant Director of Excise authorized by the Director General in writing may-

(2) A Deputy Director of Excise or an excise officer not below the rank of Assistant Director of Excise authorized by a Deputy Director of Excise in writing may retain his custody as long as such retention is necessary for the purposes of this Act, any books of account, register, record or other document which has been produced for examination in compliance with a requirement imposed under subsection (1).

(1) The Minister may, by regulation made under this Act, provide for the remission of excise duty leviable on any excisable articles which are found to be deficient in quality by reason of any natural cause or otherwise or which are unsold for a period of time and are determined as unsaleable, by reason of being outmoded or for any other reasonable cause, by a Board of Assessors consisting of at least two officers not below the rank of Superintendent appointed in that behalf by the Director-General.

(2) Any such regulations may, having regard to the nature of the excisable article or of processing or of curing thereof, and the period of their storage or transit, fix the limits of percentage beyond which no such remissions shall, be allowed.

(1) Any person may, if he is dissatisfied with any determination made by a Board of Assessors under section 8, appeal against such determination in writing to the Director-General before the expiry of fourteen days after the date on which such determination is communicated to him :

Provided that, the Director-General, upon being satisfied that owing to absence from Sri Lanka sickness or other reasonable cause the appellant was prevented from appealing within such period, shall grant an extension of time for preferring the appeal.

(2) The Director-General may. upon any appeal made to him under subsection (t) affirm, vary or annul the determination against which such appeal way made.

(3) Any person aggrieved by the decision of the Director-General upon any appeal made to him under subsection (1), may appeal in writing to the Deputy Secretary to the Treasury before the expiry of ten days after the date on which such decision is communicated to him by the Director-General.

(4) The decision of the Deputy Secretary to the Treasury on, any appeal preferred to him under subsection (3) shall be final..

(1) Where any excise duty has not been levied or paid on any excisable article or has been levied or paid only in. part on such excisable article or where it has been erroneously refunded, an excise officer may, within a period of five year from the relevant date serve notice on the person chargeable with excise duty which has not been levied or paid or which has not been levied or paid in full or to whom a refund has been erroneously made, requiring him to show cause why he should not pay the amount so specified in the notice :

Provided that where any excise duty has not been levied or paid at all or has been levied or paid only in part in contravention of any of the provisions of this Act or any regulations made thereunder or has been erroneously refunded, by reason of fraud, collusion or any willful misstatement or suppression of facts, the period referred to in this subsection shall extend to ten years from the date on which detection thereof was made.

(2) The Director-General shall, after considering the representations, if any, made by the person on whom .notice is served under subsection (1). determine the amount of excise duty due from such person, not being an amount in excess of the amount specified in the notice, and notify him accordingly, and thereupon such person shall pay the amount so determined

(3)In this section”

(1) Any person may, if he is dissatisfied with any determination made in respect of him under section 9, appeal against such determination to the Director-General, within thirty days after the service of notice of such determination on him. Such person shall, notwithstanding the appeal, pay the excise duty payable on such determination unless the Director-General orders that the payment of excise duty or any part thereof be held over pending the determination of such appeal:

Provided that, the Director-General, upon being satisfied that owing to absence from Sri Lanka, sickness or other reasonable cause, the appellant was prevented from appealing within such period, shall grant an extension of time for preferring the appeal.

(2) Every appeal under subsection (1) shall be preferred by a petition in writing addressed to the Director-General and shall state precisely the grounds of such appeal.

(3) Where the determination appealed against has been, made in the absence of a return under section 14 in respect of the period to which the determination relates, the petition of appeal shall be sent together with a return duly made. sent together with a return duly made.

(4) An appeal preferred under subsection (1) shall be rejected by the Director-General if it does not conform to the provisions of subsections (1), (2) and (3).

(5) The Director-General shall, before reaching his decision on any appeal made to him under subsection (1), give the appellant an opportunity of placing his case before the Director-General either in person or by his authorized representative.

(6) The Director-General may, upon any appeal made to him under subsection (1), affirm, vary or annul the determination against which such appeal was made and shall give notice in writing to the appellant of his decision on appeal.

(7) Any person, aggrieved by the decision of the Director-General upon any appeal made to him under subsection (1) may appeal there from to the Court of Appeal, (6) Subsections (3), (4) and (5) of section 31D of the Industrial Disputes Act shall appeals from a decision of the Director-General to the mutatis mutandis, apply to time specified in this Act against the determination of the Court of Appeal.

(8) subsections (8) and (9) of section 31D of the Industrial Disputes Act shall, mutatis mutandis, apply to appeals from a decision of the Director- General to the Court of Appeal.

(1) Every notice or notification to be given by the Director-General, a Director of Excise, Deputy Director of Excise or any excise or notification shall be the name of the Director-General, of Excise, Deputy Director of Excise or such excise officer is duly printed or thereon.

(2) Every notice or notification given under this Act may be served on person either personally or by being delivered at or sent by post to, his last known place of abode or any place at which he is, or was during the period to which the notice relates.

(3) Every notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course of post.

(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.

(5) Every name printed or signed on any notice or notification or signed on any certificate given or issued for the purposes of this Act, which purports to be the name of the officer authorized to give or issue the same. shall be judicially noticed.

(6) No notice, notification, certificate or other document purporting to be given, or issued in accordance with the provisions of this Act shall be quashed or deemed to be void or voidable, for want of form or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with, or according to, the intent and meaning of the provisions of this Act, and if the person, to whom such notice, notification, certificate or document relates or is affected thereby is designated therein according to common intent and understanding.

(i) such charge shall not extend to or affect any assets sold by the defaulter to a bona fide purchaser for value prior to the seizure of the same under section 11B ;

(ii) as regards immovable property, the charge shall not rank in priority to any lease or encumbrance created bona fide for value and registered prior to the date of the seizure of such property under section 11B ; and

(iii) as regards movable property, the charge shall rank in priority to any lien or encumbrance created bona fide for value prior to the date of default.

(1) There may be appointed persons be appointed persons to be tax collectors for the purposes of this Act.

(2)

(3) Where any excise duty is in default, and the Director-General is of opinion that recovery by the means provided in subsection (2) is impracticable or inexpedient, he may issue a certificate to a District Court having jurisdiction in any district where the defaulter resides or in which any property movable or immovable owned by the defaulter is situate, containing particulars of such excise duty and the name or names of the person or persons by whom the excise duty is payable, and the court shall thereupon direct a writ of execution to issue to the Fiscal authorizing and requiring him to seize and sell or any of the property, movable and immovable of the defaulter or such part thereof as he may deem necessary for the recovery of the excise duty and the provisions of sections 226 and 297 of the civil Procedure Code shall, mutatis mutandis, apply to such seizure and sale.

(4) Whenever the director-General issues a certificate under this section, he shall at the same time issue to the defaulter a notification thereof by personal service or by registered letter send by post; but the non-receipt of such notification by the defaulter shall not invalidate proceedings under this section.”.

(1) Where the payment of any excise duty is in default, the Director-General may issue a certificate containing particulars of the amount of the excise duty in default and the name and last known place of business or residence of defaulter to a Magistrate having jurisdiction in the division in which such place of business or residence is situate. The Magistrate shall thereupon summon such defaulter before him to show cause why further proceedings for the recovery of the excise duty shall not be taken against him, and in default, of sufficient cause being shown, the excise duty in default shall be deemed to be a fine imposed by a sentence of the Magistrate on such defaulter for an offence punishable with fine only or not punishable with imprisonment, and the provisions of subsection (1) of section 291 (except paragraphs (a), (d). and (i) thereof) of the Code of Criminal Procedure Act, No. 15 of 1979, relating to default of payment of a fine impose for such an offence shall thereupon apply, and the Magistrate may make any direction which, by the provisions of that Subsection, he could have made at the time of imposing such sentence :

Provided that, nothing in this section shall authorize or require the Magistrate in any proceeding there under to consider, examine or decide the correctness of any statement. in the certificate of the Director-General.

(2) Nothing in subsections (2) to (5) of section 291 of the Code of Criminal Procedure Act, No, 15 of 1979 shall apply in any case referred to in subsection (1) of this section.

(3) In any case referred to in subsection (1) in which the defaulter is sentenced to imprisonment in default of payment of the fine deemed by that subsection to have been imposed on him, the Magistrate may allow time for the payment of the amount of the said fine or direct payment of that amount to be made by instalments.

(4) The court cay require bail to be given as a condition precedent to allowing time under subsection (1) for showing cause as therein provided or under subsection (3) for the payment of the fine; and the provisions of Chapter XXXIV of the Code of Criminal Procedure Act, No. 15 of 1979, shall apply where the defaulter is so required to give bail

(5) Where payment in instalments is directed under subsection (3) and default is made in the payment of any one instalment, the same proceedings may be taken as if default had been made in payment of all the instalments then remaining unpaid.

(6) In any proceeding under subsection (1), the Director-General’s certificate shall be sufficient evidence that the excise duty is in default, and any plea that the excise duty is excessive, incorrect, or under appeal shall not be entertained:

Provided that, where any person proceeded against has not appealed within the proper time against the determination determining the excise duty charged and alleges that the excise duty is in excess of the sum which would have been charged if he had so appealed, the court may adjourn the matter for a period not exceeding thirty days to enable such person to submit to the Director-General his objection to the excise duty.

(7) The Director-General shall, notwithstanding anything in this Act, consider any objection made under subsection. (6) and give his decision thereon, which shall be final, and shall be certified by him to the Magistrate, and proceedings under this section shall thereupon be resumed to enforce payment of the excise duty as reduced or confirmed under such decision. Where no objection has been made to the Director-General within the period for which the matter was adjourned under that subsection, the Director-General shall issue a certificate to that effect and proceedings under this section shall be resumed to enforce payment of the excise duty.

(1) Notwithstanding anything in this Act where any excise duty is in default the defaulter shall, in addition to such duty in default, pay as a penalty

Provided however, that the total amount payable as penalty under this subsection shall in no case exceed the amount in default and any such amount may be waived or reduced if the Director-General is satisfied that by reason of any special circumstances in which the default occurred a waiver or reduction of such amount would be just and equitable,

(2) Where upon the final determination of an appeal under section 10 any duty in default to which any sum or sums under subsection (a) has or have been added is reduced then such sum or sums shall be calculated on the duty as so reduced..

(1) Any person claiming a refund of any excise duty may, before the expiry of twelve months from the date of payment, make an application for the refund of such duty to the Director-General on the ground that”

Provided that, the limitation of twelve months referred to in this subsection shall not apply where the excise duty has been paid by any person under protest.

(2) If upon receipt of any such application the Director -General is satisfied that the whole or any part of the excise duty paid by the applicant should be refunded to him, he may make order accordingly.

(3) Where the Director-General decides to refuse to grant a refund, he shall communicate to the applicant his decision with the reasons therefor.

(4) Any person who is aggrieved by a decision of the Director-General refusing to grant a refund of excise duty under subsection (3) may appeal against the decision to the Deputy Secretary to the Treasury within one month of the date on which the decision is communicated to him.

(5) The Deputy Secretary to the Treasury may on an appeal under subsection (4)

(6) The Director-General shall comply with any direction issued to him under subsection (5).

(a) in respect of any plant, machinery, fixtures, buildings, vehicles or other capital assets used in that business ;

(b) where deductions are permitted on the same inputs under the Turnover Tax Act. No. 69 of 1981, or any other law ;

(c) unless the other manufacturer has obtained from the first-mentioned manufacturer from whom such excisable articles were purchased, a voucher setting out –

(1) On and after the expiration of a period of two months from the date en which any article becomes an excisable article in pursuance of an order made under section 3 no person shall, unless registered for the purpose of this Act with the Director-General engage in”

(2)

(3) Every person who is registered under this Act shall furnish to the Director-General in the prescribed form and at prescribed intervals”

(1) Where the Director-General is satisfied that any person who is registered under this Act has”

(2) No order under subsection (1) shall be made against any person except after notice to him to show cause, with in such time as may be specified in the notice,, why such order should not be made, and except on his failing to show cause within such period, or on his not showing sufficient cause,

(3) Any person aggrieved by an order made in respect of him by the Director-General under subsection (1) may prefer an appeal in writing to the Board of Appeal referred to in subsection (6) before the expiry of ten days after the date on which such Order is communicated to him by the Director-General and the Board of Appeal may on such appeal preferred to the Board affirm, vary or amend the order against which the appeal has been preferred.

(4) An order made under subsection (1) shall come into force after one month from the date on which such order is communicated to the person concerned by the Director-General unless an appeal has been preferred to the Board of Appeal against such order within the time specified in subsection (3). ;

(5) Any order referred to in subsection (4) shall be deemed to have been communicated to the person concerned after the expiry of a period of three days from the date of posting of such communication by letter sent by registered post addressed to the usual place of business of such person.

(6) There shall he a Board of Appeal, for the per-pose of this section consisting of the Deputy Secretary to the Treasury and two senior officers of the Ministry of Finance appointed by the Minister.

(1) For the purpose of preventing evasion of payment of excise duty and having regard to the purposes (for which. an excisable article is ordinarily used, the Minister may prescribe the maximum quantity of that excisable article which a person who is not registered under section 14 may have in his possession or under hi; control.

(2) The quantity prescribed under subsection (1) in respect of an excisable article may be either a definite amount or an amount determined according to a prescribed method of calculation.

(3) No person who is not registered under section 14 shall have in his possession, or under his control, any quantity of excisable articles in excess of the maximum quantity prescribed in respect of that excisable article.

(1) Any excise officer specially authorized in that behalf by the Director-General in writing may, accompanied by a peace officer, do all or any of the following acts:

The provisions of the Code of Criminal Procedure Act, No. 15 of 1979, relating to searches shall apply so far as may be to searches under this section.

In this subsection, peace officer shall have the same meaning as in the Code of Criminal Procedure Act, No. 15 of 1979.

(2) Before authorizing any excise officer to exercise the powers under subsection (1), the Director-General shall record the circumstances which necessitate the exercise of these powers by that officer.

(3) Where any excise officer authorized by the Director-General under subsection (1) seizes any book of account, register, record or other document from any person, such excise officer shall issue to that person a memorandum specifying the book, register, record or other document he has seized.

(4) Any book of account, register, record or other document seized under subsection (1) by any excise officer may be retained in the possession of such excise officer as long as may be necessary for the scrutiny of such book, register, record or other document or for the institution of legal proceedings against the person to whom such book, register, record of other document belongs

(1) Where a peace officer has reasonable grounds for believing that any person has committed an offence under this Act, he may”

(2) In this section

(1) Any person who contravenes the provisions of section 4 or section 5 or section 14 shall be guilty of an offence under this Act, and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one million rupees or to imprisonment of either description for a term not exceeding five years or to both such fine and imprisonment.

(2) Any person who resists or obstructs an excise officer authorized by the Director-General In the exercise of the powers conferred on such excise officer by section 19, or fails, without cause, to answer any inquiry made of him under that section shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding fifty thousand rupees or to imprisonment of either description for a term not exceeding one year or to both such fine and imprisonment.

(3) Any person who” (a) fails or refuses to stop any boat, vessel or vehicle when called upon to do so by a peace officer ; (b) does not allow the search or any boat, vessel or vehicle by a peace officer ; or (c) refuses to be searched by obstructs or resists, or escapes or attempts to escape from the custody of a peace officer, acting under the provisions of section 20 shall be guilty of an offence under this Act and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding fifty thousand rupees or to imprisonment of either description for a term, not exceeding one year or to both such line and imprisonment.

(4) Any officer of the Police. Customs Department or the Department of Inland Revenue or any Grama Seva Niladhari who fails to comply with the provisions of section 22, shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding two thousand rupees.

(5) Any person who contravenes any regulation made under this Act shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding ten thousand rupees.

(6) Any person who, not being a person registered under this Act, has in his possession any quantity of excisable articles in excess of such maximum quantity as may be prescribed by regulation in respect of such excisable articles, shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding twenty five thousand rupees or to imprisonment of either description for a term not exceeding one year or to both such fine and Imprisonment.

(7) Any person-

shall be guilty of an offence under this Act and shall on after summary trial before a Magistrate , be liable imprisonment for a one year or to a fine not exceeding one hundred thousand rupees ,or to both such imprisonment and fine.

(8) Any person who , being the manufacturer,, producer, importer or consignee of an article specified in any Order made under section 3C, sells or disposes of such article, without the prior permission of the Director-General or in contravention of any condition specified in such Order shall be guilty of an offence Act and shall on conviction before a Magistrate, be liable to a fine

(9)Any person who, being a person on whom on notice or order under section 7A has been served wilfully fails to comply with the requirement of such notice or order shall be guilty of an offence under this Act and shall on conviction after summary trial before a Magistrate, be liable to a fine not exceeding one hundred thousand rupees.

(a) if that body is a body corporate, every person who at the time of the commission of the offence was the Director, Secretary or other similar officer of that body; or

(b) if that body is not a body corporate, every person who, at the time of the commission of the offence was a member or partner of that body shall be deemed to be guilty of that offence unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of that offence.

(1) Where any person is convicted of an offence under this Act, any boat, vessel, vehicle or article (whether excisable or not) used in, or in connection with the commission of the offence shall, by virtue of such conviction, be forfeited to the State.

(2) Any boat, vessel, vehicle or article forfeited to the State by the operation of subsection (1) shall vest absolutely in the State. Such, vesting shall take effect-

(3) The Director-General or a person authorized by the Director-General shall take possession of any boat, vessel, vehicle or article vested in the State under subsection (2) any may sell or otherwise dispose of it as he may think fit.

(a) of all sums referred to in section 27 : and

(b) of the proceeds of all such articles as may be disposed of by the Director-General under section 26, shall be paid into the hands of the Director-General and shall (after deducing and expenses incurred) be applied as follows : ”

(a) any service which is determined by the Minister as a special service; or

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

(1) The Minister may make regulations for and in respect of all or any of the following matters ; ”

(2) Every regulation made by the Minister under sub section (3) shall be published in the Gazette and shall come into operation on the date of such publication, or on such later date as may be specified in the regulation,

(3) Every regulation made by the Minister shall, as soon as convenient after its publication in the Gazette be brought before Parliament, for approval. Any regulation which is not so approved shall be deemed to be rescinded as from the date of disapproval but without prejudice to the validity of anything previously done there under.

(4) Notification of the date on which any regulation shall be deemed to be rescinded shall be published in the Gazette.

(1) No action shall lie against the Director-General. Director of Excise or any excise officer for damages in any civil court for any act done in good faith in pursuance or supposed pursuance of any provision of this Act.

(2) No prosecution against the Director-General, Director of Excise or any excise officer in respect of any act done by him in pursuance or supposed pursuance of any provision of this Act, shall be entertained by any court unless such action is instituted within one year of the date of the ,act complained of.

(a) makes any article;

(b) adapts for sale any article;

(c)processes or assembles any article;’;