Repealed or not in force · As amended up to 2026-08
87. In the districts in which the poppy is cultivated on account of Government, the Deputy Opium Agents
Drawback on exportation.
No drawback on spirits exported to British Indian ports or shipped as stores.
Recovery of sums due under bond.
Appeals from orders and sentences under this Act.
Powers vested in officers of Opium Department.
240 Excise. [ACT X
Agents and Sub-Deputy Agents shall exercise the powers conferred by this Act on Collectors, so far as the same relate to the suppression of illegal dealings in opium;
and the officers of the Opium Department shall exercise the powers conferred by this Act on Excise officers for the seizure of illicit opium and the arrest of persons found in possession thereof; and in respect to such seizures and arrests, shall be deemed to be Excise officers within the meaning of this Act.
Legalization of levy of Excise duties in Oudh.
Source: India Code