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

Section 73. Any Excise officer unlawfully releasing or conniving at the escape of any person arrested under this

Repealed or not in force · As amended up to 2026-08

73. Any Excise officer unlawfully releasing or conniving at the escape of any person arrested under this Act, or conniving at the manufacture of spirits or the sale of spirituous or fermented liquors or intoxicating drugs by any unlicensed person, or by any licensed person, contrary to the terms of the license, or acting in a manner inconsistent with his duty, for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or broken, or the Excise revenue defrauded; and any officer invested with local jurisdiction, authorizing or conniving at the establishment of any unlicensed shop for the sale of such liquors or drugs as aforesaid in any place subject to his control, shall for every such offence be punished with fine not exceeding five hundred rupees. Adjudication of penalties and seizures.

Source: India Code