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

Section 79. One-half of all fines levied from persons convicted of the unlawful manufacture of spirits, or of th

Repealed or not in force · As amended up to 2026-08

79. One-half of all fines levied from persons convicted of the unlawful manufacture of spirits, or of the unlawful sale or possession of spirituous or fermented liquors or intoxicating drugs, and one-half of the proceeds from sale of all confiscated articles except opium, and in the case of opium confiscated and declared by the Civil Surgeon to be fit for use, a reward of one rupee eight annas for each ser, shall, upon adjudication of the case, be awarded to the officer or officers who apprehended the offender. The other half of such fines and forfeitures, and the other half of the proceeds of sale, or in the case of opium as aforesaid, a reward of one rupee eight annas for each ser, shall be given to the informer. If Punishment on second or subsequent conviction. Confinement in civil jail. Disposal of confiscated goods. Disposal of fines, &c., as rewards. 238 Excise. [ACT X Rewards where no fine is realized. If in any case the fine or forfeiture is not realized, the Chief Revenue Authority may grant such reasonable reward, not exceeding two hundred rupees, as may seem fit; and such Authority may direct by general order what classes of Excise officers shall receive rewards, and what classes shall have no title to share therein. Fines undisposed of to belong to Government.

Source: India Code