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Commentary On The Delhi Excise Act, 2009 And The Delhi Excise Rules, 2010
by Siddiqui M.U. & Siddiqui Mrs. Rana Parween
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13
This is the original and the first commentary on the Delhi Excise Act, 2009 and the Rules framed there-under. In the predecessor. Act i.e., The Punjab Excise Act, 1914 as extended to the National Capital Territory of Delhi, no commentaryA‚ was ever been attempted. The Act and the Rules, which wereA‚ framedA‚ in the yearA‚ 1976 and were amended umpteen times were not available in the market. There were 22 Rules and orders which have been repealed and compact Delhi Excise Rules, 2010 have been framed for easy comprehension. Provision has been made to confiscate and dispose off liquor and the vehicle carrying it and pay 20 per cent. of the money realized as a reward to the person responsible for the seizure. Offences carrying imprisonment for more than two years have been made non-bailable. Age of employment where liquor is served has been reduced to 21 years but the drinking age has been kept at 25 years in deference to Article 47 of the Constitution. Some of the offences have been made triable summarily. Provision for disposing of appeals within one year has been made. It has been provided that non-production of case property will not be a bar for the conviction of an accused. Metropolitan Magistrates have been empowerd to award higher punishment than permitted under section 29 of Cr. P.C. Vend fee and Assessment fee have been merged in the Special duty and the Special duty shall be charged ad valorem on the wholesale price.
ISBN : 9789350350737
Pages : 407
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