Repealed or not in force · As amended up to 2026-08
75. Procedure in cases other than those of persons sent in custody by a Collector or Excise officer.
76. Punishment on second or subsequent conviction.
77. Confinement in civil jail.
78. Disposal of confiscated goods.
79. Disposal of fines, &c., as rewards.
Rewards where no fine is realized.
75. In all cases in which complaint or information is preferred to a Magistrate of offences committed against this Act, not being cases in which persons are sent in custody by a Collector or Excise officer, the Magistrate shall issue a summons requiring the attendance of the person accused.
The rules contained in the Code of Criminal Procedure, for the trial of cases before a Magistrate and for appeal against orders passed by a Magistrate, shall apply to trials under this Act.
Provided that no complaint or information of an offence against this Act shall be admitted, unless it be preferred within six months after the commission of
1871.] Excise. 237
of the offence to which the complaint or information refers.
Source: India Code