The Excise Act 1881, 22 of 1881, (Rep., Act 12 of 1896) · VII — .

Section 46. For delay in reporting arrest, &c., or in taking person arrested to Magistrate

Repealed or not in force · As amended up to 2026-08

46. For delay in reporting arrest, &c., or in taking person arrested to Magistrate. 47. Prosecutions restricted. 48. Confinement in what jail. 49. Attempts and abetment. 50. Disposal of fines, &c., as rewards. 51. Magistrate to pass order of confiscation. CHAPTER VIII. MILITARY CANTONMENTS. 52. Manufacture and sale of spirits, &c., in military cantonments. 53. Mode of making arrest or search in military cantonments. CHAPTER IX. MISCELLANEOUS. 54. Collector subject to control of Commissioner. 55. Additional power to make rules. Chapter VII: . PENALTIES. | | --- | --- | | For illegally manufacturing spirit or liquor. | 35. Whoever in contravention of section five constructs, works or possesses a distillery, still or brewery, or makes fermented liquor, shall be punished with imprisonment for a term which may extend to four months, or with fine which may extend to one thousand rupees, or with both; | Section 46: Any Excise-officer who, in contravention of section thirty-two or section thirty-three, neglects to 46. Any Excise-officer who, in contravention of section thirty-two or section thirty-three, neglects to report the particulars of an arrest, seizure or search, or delays taking to the Magistrate or Collector, as the case may be, any person arrested or any article seized under this Act, shall be punished with fine which may extend to two hundred rupees.

Source: India Code