Circular of the Excise Department, Government of Punjab dated 17th July, 1923 on section 4 of the Punjab Excise Act, 1914 [C10-KBS]

As at 7 September 2026. In force from 17 July 1923.

Dates: made 17 July 1923; in force 17 July 1923; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Punjab [IN-PB]. Made by the Excise Department, Government of Punjab.

Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.

Cite: Circular of the Excise Department, Government of Punjab dated 17th July, 1923 on section 4 of the Punjab Excise Act, 1914, Circular F. No. 5/3/1923 [C10-KBS]. Machine: C10-KBS.

F. No. 5/3/1923-DEPA

Government of Punjab

Excise Department

dated the 17th July, 1923

All Excise Officers and all Collectors

Subject: Section 4 of the Punjab Excise Act, 1914 (Punjab Act 1 of 1914), the transport of excisable articles, regarding.

1. References have been received in the Excise Department, Government of Punjab seeking clarification on the manner in which section 4 of the Punjab Excise Act, 1914 (Punjab Act 1 of 1914) (hereinafter referred to as the Act) is to be applied to transporters who undertake the transport of excisable articles at more than one place.

2. The matter has been examined. Section 4 of the Act requires every transporter to make an application for registration to the Commissioner within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 4 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Excise Department, Government of Punjab.

(Under Secretary to the Government of Punjab)

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