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

Section 54. Whoever removes or attempts to remove, from any licensed distillery constructed and worked after the

Repealed or not in force · As amended up to 2026-08

54. Whoever removes or attempts to remove, from any licensed distillery constructed and worked after the English method, any spirituous liquors upon which the duty has not been paid, or for the duty on which a bond has not been executed, or any spirituous liquors for which the Collector has not issued a pass, shall for every such offence be punished with fine not exceeding one thousand rupees; and the liquors, together with the vessels containing the same, and the animals and conveyances used in carrying them, shall be liable to confiscation. If it appear to the Collector that the offence was committed with the consent or knowledge of the proprietor or manager, the Collector may withdraw the license granted for the construction and working of the distillery from which such liquors have been removed or attempted to be removed. For irregular re-land of spirituous liquors.

Source: India Code