TMI Blog1997 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... oners under Sec. 47-A of the A.P. Excise Act, 1968, for short 'the Act', for compounding the offences registered against them. Since the question of law involved in all the writ petitions being one and the same, they are being disposed of by this common order, ( 2. ) WE will take up the facts of Writ Petition No. 4671 of 1992 for thefurpose of deciding the issue. In that case, F.L. 24 licence was granted to the petitioner to conduct business in excisable articles and he has been doing so in the name and style of M/s. Amruta Wines. The Excise authorities have inspected the shop of the petitioner and found certain quantity of non-duty paid liquor in his possession 5 and seized the same. Then the authorities have issued show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and avoid loss of public money and also to check the violation of conditions of licence.30 To appreciate the above contentions, it is relevant to refer to the Statement of Objects and Reasons of the Act, which reads: At present the Andhra Pradesh (Telangana Area) Abkari Act, 1316 F. (Act 1 of 1316F) and the Andhra Pradesh (Telangana Area) Intoxicating Drugs Act, 1333 F. (Act IV of 1333F) are in force in the Telangana Area 35 of the State. The Andhra Pradesh (Andhra Area) Abkari Act, 1886, has ceased to be in force in the Andhra Area by virtue of Section 2 of the Andhra Pradesh (Andhra Area) Prohibition Act, 1937. However, in case the State Government declares by notification under the proviso to Section 2 of the Andhra Pradesh (Andhra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act deals with definition. Sec. 2(6) defines 'Commissioner' as an officer appointed under Sec. 3. Section 3 of the Act empowers the Government to appoint an officer as the Commissioner of Excise, who shall be the Chief controlling authority in all matters connected with the administration of the Act, and he shall be competent to exercise all the powers of the Collector under the Act. Section 4 says that the Collector shall exercise the powers and perform the functions assigned by or under the Act subject to the general control of the Commissioner. Section 9 provides that no intoxicant shall be imported except under a permit issued by the officer not below the rank of Excise Superintendent on such terms as may be prescribed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nimal, vessel or raft used for conveying such things, shall have to be confiscated. SECTION 46 empowers the Magistrate to pass orders of confiscation of the things mentioned in Sec. 45 while trying a case. SECTION 47 empowers the Collector or specially empowered Excise Officer to compound offences. On payment of the amount fixed by the Collector or the Excise Officer, the person taken into custody shall be set at liberty and all the properties seized may be released and no proceedings shall be instituted or continued against such person in any criminal Court. The acceptance of compensation shall be deemed to amount to an acquittal and in no case any further proceedings be taken against such person or property with reference to the same Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of value. As stated supra, the intendment of the provisions is to regulate business in liquor by grant of permits and licences. It is a fact that sale of liquor illegally in different ways and the sale of non- duty paid stock in the market is prevalent. It, therefore, cannot be said that the exercise of power provided under Sections 45 to 47-A of the Act is unreasonable or arbitrary. The said power is exercised only when a person seeks compounding of offence by filing a petition. As soon as the offence is compounded, it is deemed that the person is acquitted of all charges and no proceedings shall be instituted or continued for the same act by the department or by the prosecution. Therefore, we see no merit in the contention that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the contention raised on behalf of the petitioner. ( 6. ) IT is lastly contended that levy of compounding fee of ₹ 15,000/- in cases where value of the non-duty paid liquor is less. It is to be noticed that Sec. 47-A(2) provides that the Commissioner may in his discretion order for compounding of offence on payment of fee or compensation. The first proviso to Sec. 47-A(2) says that the sum of money fixed as compounding fee or compensation by the Commissioner shall not be less than five times but not more than ten times the duty involved and where no duty is involved not less than ₹ 15/000/- but not more than ₹ 1,00,0007-. The Legislature imposed limitations on the exercise of discretionary power of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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