The Excise Act 1871, 10 of 1871, (Rep., Act 22 of 1881)

Section 31. Every person taking out a license for the manufacture of country spirits or for the retail sale of s

Repealed or not in force · As amended up to 2026-08

31. Every person taking out a license for the manufacture of country spirits or for the retail sale of spirituous or fermented liquors, or intoxicating drugs, shall execute a counterpart engagement in conformity with the tenor of the license, and shall give such security for the performance of his engagement or make such deposit in lieu of security, as the Collector may require. Durations and renewal of license.

Source: India Code