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

Section 53. Every proprietor or manager of a licensed distillery constructed and worked after the English method

Repealed or not in force · As amended up to 2026-08

53. Every proprietor or manager of a licensed distillery constructed and worked after the English method, who omits to furnish any notice or any statement or list required by the rules prescribed by the Chief Revenue Authority under section six, or wilfully does anything in contravention of the said rules, shall for every such offence be punished with fine not exceeding two hundred rupees; and if any such offence be committed a second time with respect to the same distillery, the Collector may withdraw the license granted for the working of such distillery. For removing spirituous liquors without payment of duty.

Source: India Code