CHAPTER VII. OFFENCES AND PENALTIES.
The Telangana Excise Act, 1968
Text as published by India Code for the Government of Telangana (Revenue Department): the Andhra Pradesh Excise Act, 1968 as in force in the combined State on 2 June 2014, adapted to Telangana under section 101 of the Andhra Pradesh Reorganisation Act, 2014 by the notification issued in G.O.Ms.No.162, Revenue (Excise-II) Department, dated 10.09.2015, with amendments up to Act No.32 of 2017.
Amendments made by Andhra Pradesh after 2 June 2014, such as A.P. Acts 2, 4 and 17 of 2020, do not apply in Telangana and are not in this text.
Where any offence under section 34, section 35, section 37 or section 38 is committed by any person in the employment and acting on behalf of the holder of a licence or permit granted or issued under this Act, such holder shall also be punishable as if he has committed himself the said offence, unless he establishes that all due diligence was exercised by him to prevent the commission of such offence:
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