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CHAPTER VII. OFFENCES AND PENALTIES.

Section 46: Confiscation by 1[Prohibition and Excise Officers] in certain cases

The Telangana Excise Act, 1968

How current this text is

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.

2[(1) Notwithstanding anything contained in this Act or any other law for the time being in force, where anything liable for confiscation under section 45 is seized or detained under the provisions of this Act, the officer seizing and detaining such property shall, without any unreasonable delay, produce the said seized property before the Deputy 1[Commissioner of Prohibition and Excise] who has jurisdiction over the area.

(2) On production of the said seized property under sub-section (1), the 1[Deputy Commissioner of Prohibition and Excise] if satisfied that an offence under this Act has been committed, may, whether or not a prosecution is instituted for the commission of such an offence, order, confiscation of such property.

(3) While making an order of confiscation under sub-section (2), the 1[Deputy Commissioner of Prohibition and Excise] may also order that such of the properties to which the order of confiscation relates which in his opinion cannot be preserved or are not fit for human consumption be destroyed.

(4) Where the 1[Deputy Commissioner of Prohibition and Excise] after passing an order of confiscation under sub-section (2) is of the opinion that it is expedient in the public interest so to do, he may order the confiscated property or any part thereof to be sold by public auction or dispose departmentally.

(5) The 1[Deputy Commissioner of Prohibition and Excise] shall submit a full report of all particulars of confiscation to the 1[Commissioner of Prohibition and Excise] within twenty four hours of such confiscation.

(6) The 1[Deputy Commissioner of Prohibition and Excise] shall, for the purpose of this Act, have the same powers as are vested in a Civil Court under the Code of Civil procedure, 1908 when making enquiries under this section in respect of the following matters, namely:-

(a) receiving evidence on affidavits;

(b) summoning and enforcing the attendance of any person and examining him on oath; and

(c) compelling the production of documents.

Footnotes in the official text

  1. 1.Throughout the Act For Substituted 1. Excise Officer - Prohibition and Excise Officer 2. Commissioner of Excise - Commissioner of Prohibition and Excise 3. Additional Commissioner of Excise - Additional Commissioner of Prohibition and Excise 4. Deputy Commissioner of Excise - Deputy Commissioner of Prohibition and Excise 5. Assistant Commissioner of Excise - Assistant Commissioner of Prohibition and Excise 6. Excise Superintendent - $Prohibition and Excise Superintendent 7. Assistant Excise Superintendent - Assistant Prohibition and Excise and Superintendent 8. Excise Department - Prohibition and Excise Department [vide. Act No.17 of 1995.]
  2. 2.Section 46 substituted with section 46, 46A to 46F by Act No.20 of 1994.