offences and penalties in the medicinal and toilet preparation act

Penalties • For contravention of provisions of the Act or evasion of excise duties or failure to supply required information, the punishment is imprisonment for six months with or without fine. The court may order seizure of dutiable goods and handing it over to the Government.

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2. Offences & Penalties under the Act.

1- (i) Failure to observe condition of a licence or to pay duty-
(ii) Convince by owners or occupiers of land for offences under the act:
imprisonment up to 6 months or fine up to Rs. 500/- or both.

2- Malicious information:
•If a person willfully gives false information resulting in a arrest or a search to be
made the Act in punishable for 2 years or fine up to Rs. 2000/- or both.

3- Disorderly keeping of stock and Accounts:
•All accounts of goods should be maintained in the prescribed manner. A fine up
to Rs. 2000/- shall be liable on a person making false entries or tearing out pages
from stock books.

4- Sale of dutiable goods in improper conditions:
•A dealer of dutiable goods shall be liable to a fine extending up to Rs. 1000/- if
he is found is possession of unwrapped or unlabelled goods or whose label or
wrappers torn or tempered with.



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3. 5- Failure of excise officer to do duty:
•An excise officer shall be liable to imprisonment extending up to 03 months or to a
fine up to 03 months pay or both if he ceases or refuse to do his duty without
obtaining permission to that effects from his superiors or with giving 02 months
notice.
6- Failure to furnish proof of export with in a specified period:
•A fine intending maximum to Rs. 2000/- is made.

7- Offences with respect to ware housing:
•An owner of a warehouse of any other person his employment may be liable to a
fine extending up to rupees 200/-. If he commits any of the following offences
like opens any lock or door in the absence of excise officer or makes any
alternation in the ware house or removes goods in the contravention of the rules
under the Act.
8- Obstruction to officers & giving false information:
•A person shall be liable to a fine extending to Rs. 5000/- if he willfully or offers
any resistance or gives any false or misleading information to any Excise officers.


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4. 9- Disclosure of information by excise officers:
•An officer disclosing information in bad faith acquired in course of his duty
shall be liable to a fine extending up to rupees 1000/-.

10- General Penalty:
A person shall be punishable with fine extending up to Rs. 1000/- for break of the
rules made under the Act. Goods shall be liable to confiscation in whose case break
has committed.

11- Power of Adjudication of confiscation and Penalty:
The excise commissioner may be adjudge the penalty and confiscation If a person is
liable to penalty or an article is liable to confiscation under the rules.


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