The Punjab Excise (Delhi Amendment) Ordinance, 1979

. --r· "''1 UGIBTBBED No. D-(D)-'2 ' i . , ·~ · •1: , . . . ,· ·.T EXTRAORDINARY .: : ,·,,. ::· :• ~ 11-uq 1 PART ll-Section 1 '1 1,; -· ~~~ -· - .,, PUBLISHED BY AUTHORITY 1t . 3l_. ·,· ;;ff~~, mffl, ~ 20, 1979ilft~ JQ, .19,00 :, . , . . . . ' . . . No. 3] .. ~EW :qEyn, ~f-l'q,iµ,>Af,.JMWAllY ao; 1979/PAUSA 30, 19.,.- i • Separate paging is given to this Part in order that it may be filed as a separate compilatiol1 • • ~INl~TRY OF LAW, JUSTICE ANI) COMP~Y AFFAIRS (Legislative Pepartment) . , N~w ,Delhi, the 20th January, 1979/Pausa 30, 1900 (Saka) IH£ PUNJAB EXCISE (DELHI AMENDMENT) QRDINANCE, 1972,_ No. 1 OF 19i9 • • Promulgated by the Presi . nt i11, the Tw~nty~nint4 . Year of the Republic of India. \ ' · An Ordinance further to nd th~ Punj~b Ex~ise Act, ~9~4, as in force in tb.e Union terri ory . of Delhi. . . . . • WHEREAS by reason of cer t in excisable articles not being manufactur­ ed or produced in Delhi, co ntervailing duty is not leviable on such c1rticles which ar~ irnport!=!d rto Pelhi; . _ • • . . • • AND ·wiitRtAs the c,::msµmpt/on, except for mf;!dicinal purposes, of su~h articles would be injurious to. health and the levy of a special duty on • • J. ' ' ' ' • . . .. . " . ' • - < . . ' . ' : ·' . ' " ' • ' .. . ' . . . • ; • : r. l ' • J, ' . ' ' " ' .. ✓ i· ,, ' ' .J .. ~ ' ' ' ,' • ' ' . Short title and commence .. ment. Amend ... mentof section 3 of Punjab Act 1 of 1914. • • Amend­ ment of section 31. . ' ., .. ,--,:: .t ;THE GAZETl'E OF INDIA EXTRAORDINARY • t ~·-' _· [PART XI~ -- --- • - . . t Delhi would be an endeavotlr towards the importation of such articl sin ° mption as aforesaid of such articles• bringing about 1>rohibiit1on of he co11su ' AND WHEREAS Parlian1ent i that circumstances exist ,vhic diate action; t • session and the Presidcn t -~s satisfied n;~n:J,' it nec~ary f~r h~ to thlce jmme- ."'.f'¥ .. • .. • .... . ' ·., :·· ; .. • < ........ • . ·~ .. : . .. •~-,: • :' .. >.:..• • ·-· ' ' . .. ; . - . No\\:-,· 1·Hr-:n•~FpRE, in exerc~ of th~ p~~ers __ c~ 1 nfer~ed ~>' claus~ (1) of article 123 of the Constitutio~ -. • • J the .. ~resident is pJeased to_-.promulgate the ...... fC'llov,ting Ordinance:_·. ' - 1. ( 1) This Ordinance n1a endrnen t) Ordinance, 1979. ,, be called the Punjab Excise (Delhi An1 ... . . ' . • (2) It shall come into £01~ ·e at on~e. ·:,, ! , . . ' . ~- In section 3 of the Punja l!!:,.:cise Act, 1914, as in force in the Union territory of Delhi (hereinafte 1·eferred to as the principal Act), ' . ' ' ' • , ." - . (a) after :clallS~- (5), t e following ~1.ause~.~hal~ -~e ,,inserted an.~ shall be deemed .always-·to; Have' been inserted; namely:- • l (i) in sub .. cJaus~ .('), _the _wo~4 ''or_"; s~all, be. ins!-~te9. ~d ..... ~ ,· .-'. ··sJiall .t,(deemed··al,vays ·to' have' ·been· inserted- at the erid; and ( ii) after sub-clSuse\ (b) , as SO amellded, the following sub­ clause shall be inserted, '11d shall be deemed always • to· have been • . . - i,nserte~, na1.n~J•y,=-.'. ;'. ; •· , .. •i•• ·:,'/ ; ;: j 1 · ... 'T•Y(f ',·r·, !· ~. · 1 ·' • ' > • • ' ' ' • ' • • • • • ' ' ,) • f t. .. . I .. . . • . .. . .~· ~ . . = ,.. • ' ~ I .; • 1 J • • • .. ... .,.._ .. . .....,... -•~• ._u • . . . • • . - ·- ~ "" ....... •·· ·•·--.... ..,_ . . --·· · -· • • • ··-· .. ,, 'c). any· ~pirit·' · . , -. , i - \ \,, ""i ' ' ' ;- ; • i •. . • ~ 1 \ . . • ) ·-·- t - -- ··-\ • . (c) after clause (18) , .. tlle followi;ng clause shall be inserted and .. . ; . . ' shall be deemed alv,ays---to }iave been ·inserted, namely: - • • f • • I • • · •. • ' • • ,..i • ; 1, • 1 I > : • ' • • ... ~iJ :·; f)~· ·';(18a) '1specia:I dut ," .. means~ 1a tax. on the import • of any , . . . excisable article being ~n article on which countervailing duty as is 111ent,oned in eJ?.try/ 51 of Li~t II in the Seventh Sche,dule to ·;: ;,,r_ th:e~Constitution is: ~dt _i~posable' !)Il :t~e ·g~~Wld merely that such article is not being mahµfactu~d or produced i,n ~ the territory to ' which. thi~ Act _<;;cteI_1(,ls;f ·· _ . , . __ _ . • • . ' ' ' . . , ' ' ,• : . ~ ! ' • . ' ' ' ' ' 3. In section 31 of. the princ#pal Act, for the words ''excise duty, <)r countervailing duty, as tl1e case may be, at such rate or rates1' the ,words, • ' ' . figure and letter· ''excise duty, of a 'countervailing duty, or a speciai. duty, as the case. 1nay be,· at such rat~ or rates not exceeding the rates set· forth in ScheduI7 IA'' shall be sulJsti,uted and shall be deemed always t,) have been substituted. ; l I I ' . . ' ' ' ' .• \· .. . .. ' . ' -l .. ~ ?. ·~ ' ·:: ' ' ., ' .. '~l ~· .• •f~ ' • • ;.r ' ' '• . . : ' ... . . :. .,]: .. '· ... . •: ' :~ . . " .;· ·' ., ·, ·,: . .. ,~'l ', . :\.: • •'! I -t•: . ' ' ' ' ' , .. ' : ·,,. ... . : : ' ' ''· . . ; . :)~ ·}~ . .39 ' ' •~ I •.. :1;: : :~ .. . , ... , ... ' SEC. l] " THE GAZETi'E OF INDIA EXTRAORD~ARY · '. •. .' I ,: II =================== ~========-- _--~·----_-.....:-~- 4. In the princtpal Act, after Schedul be inserted and shall be ,d~emed always t I, the following Schc.>dule shall Insertion h b • t d ly· of new • ave een mser e , ,name .-- Schedule 'SCHEDULE IA IA. (See sectton 31) -----+---·- ----- Sl. No. Description of excisable article (1) 1. Country liquor: (i) Plain liquor. (2) (ii) Ordinary spiced liquor. (iii) Spectal spiced liquor . . (iv), Plain when issued to troops, (v) Spiced • liquor including special liquor when issued to troops. 2. Indian made rum issued to troo,ps. 3. Rectified- • spitit ' ' or • absolute ' alcohol. 4. All other sorts ~f liquor . includ­ ing Indian Made Foreign Liquor except denatured spirit and " speciall ctenaturea spirit. • . 5. Spirituous preparations including essence but other than Medicinal and Toilet Preparations as defin­ ed in the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1~55). 6. , Denatured spirit. 7. Special denatured spirit. 8 Indian Beer containing 5 per cent. • or less alcohol v/v. 9. Indian Beer containing alcohol more than 5 per cent. v/v. 10. Cider. 11. Bhang . . 12. Any other intoxicating drug other than those mentioned above. Rate (3) s 15.20 per proof litre. , ~s: 27.28 per proof • litre. I J :::: :: ::: :::: ,· ~- 13.75 per proof litre. ,; I • •' ,_· ; I per proof Ii,tre. 13.20 per proof litre. ' _ 1_,J , . s. 21;00 per ;proof litre: ' ' ' • ' ~ . : • I { Rs. 3.85 per proof litre. Rs. 2.00 per litre. Rs. 2.00 per litre. Re. 0.50 per bottle ?f 650 ml. Ifs. 5.00 per bottle of 650 ml. Re. 1.00 per bottle ol 650 ml. Rs. 30.00 per 10 Kgs, or part thereof. Rs. 30.00 per Kg. Explanation.-In this Scheduie, "P, oof litre'' means litre oi the strength of London Proof.'. , . . ' ' - . . ' . . / , .. . . , . •' • . . • • ! . • , . . , - ' - j t : . l ' ~ ' • 1 , • . . , I • • 12 THE GAZETI'E OF INDIA ElCTRAORJ?JN~)!' , :., , ~P~T II~~ l] • _, - --------------=----:-::_.:--:::::_·::::::::::::::::=:::::::;:=-·-· --• -- - •• - Amend-. ment of new . • Schedule . IA. • • ----=::::::.::-:::::-- . h . . 1 Act 1·11 cbedule IA, as directed to be inserted b 5. In t e p1--1nc1p:1 , . • • • • y section 4, ·for the ei1try in clou~ .... l"". (2) againS t serial nu~ber 2, the follow ... ing entry shall be substituted a d shall be deemed to have ~een so subs. tituted with effect from the 5U~ day of July, 197~; namely.. . • ' .. "Indian rnade rum issu'e t,q troop~_ . and the personnel of the Border Security Force.'". Validation. 6. Notwithstan~i-n,g any judgmen , decree or O rd~r of 3 1'.!Y co4rt or other authority, anything or any action one or taken or purported to have been done or taken u11der the pri11c~..1-al Act before ~p.e coming into force ' of this Ordinance shall be, and &hal be deemed always to have been,· as valid and effective as if such thing or action had been done or taken under the principal Act, as amended by th Ordinance, and accoi-dtngly-- ( -·(;) any duty', taX Or fee levi , assessed or colleCted or· purport­ iing to h!!'Ve bJ!en levi~d, assessed t _collec~d under the _principal Act : before the coining into force of 1;h.1s Ordinance shall be deemed to ! have , been validly le\1ibd, assessed r collected in accOrdanCe With law· J ' . ~ . . . , • j (b) no suit or other proCeedi,n shill! be tllilfutained oi- cohtinued I in any court or before any authori y for the refun!i, and nQ _·enforce- , ; ment shall be rr.ade by any court o other: authority of any decree or order directing the refund, of any such dutr, tax or fee: -which has : been so collected; • • •• • • • t . . . . - • .., • ~ o I - . ' .... . • . • . • . (c) itcoverieS Shall be made • accordance with the provisions : of the principal Act c,f all an1ounts whii:h . wou,ld h~¥,~ been collected • as duties, taxi:ii or fees •under the p incipal Act by re:ison of the ·am­ ; endments made in the principal Act \):>y this Ordinance but which had ': not been collected. t· ; , • · r · . ~ • · , • ,,· • , : · -~,·- .. ,,·,~-l .. \ ... .. ~ . . - ... ', .. r " • t • • . • • .., • • l ' : •' . ~ ' ; J . ~ .-;\.' . " · ~ · • j\•: · ~ ExPi<lnation.--F or the removal of doubts it' iS h~rebY 'deciared that no . . , . r. ·. • .. act or -!>mission on tl1e pa rt of any per so~ before the coming in to force of this Ordinance shall be punishable as ad .. offence which would not have been so punishable if this Ordina11ce had\ ~ot • been· promuJgated. . i ( . \ • • • . . ' . . .. - , . , . " . ' , ' . . . . . . ' \ . . . . ., • ... "' . . . • · .·· 1 ;· · ' , . . 'I . . . . . • • • •• • . . ' . . .. . } .. . . -• • • • • . . • • < • \ ··. • r • .. ' ,A. : • \ ( ?' ' • r . . • J : .... , . . . , . • 1, ' ' N. ·sANJIVi\ .REDDr .. t . . • .Preside1it. . . . . -· . .. • . . . . . .... . . . . • • • I J. . • • • R. V. S. PER.I SASTRI, Secy. to the Govt. of lndia. • -• . I ; ' . -- - - - ------- - · ------- - - --- --- -- , ___ ... PRL~TED BY THE GENERAL MANAGER GOVERNMENT OF I~~- PRBSS, MINTO ROAi> • . NE\V DELHI AND PUBLISHIID BY TH,E CONTROLLv.. 0 .., 1979 .1.1n 1: PUBLICATIONS, DELHI, I , . . . • -~ ·'.i ,, -> . .. . . . .. ... . . . -.. - : I, > • "'/ ... . . . . . . ' ' .. ..