H.P. Excise Act MCQ Quiz in मल्याळम - Objective Question with Answer for H.P. Excise Act - സൗജന്യ PDF ഡൗൺലോഡ് ചെയ്യുക

The Correct answer is The Financial Commissioner 

Key PointsAccording to Section 33(2) of the HP Excise Act, the decision of the Financial Commissioner on what qualifies as a technical defect, irregularity, or omission is final.

The correct answer is Option 3 

Key Points Section 33(1) of the HP Excise Act clarifies that licenses, leases, permits, or passes are not invalidated by mere technical defects, irregularities, or omissions in the document or the proceedings leading up to its issuance.

The correct answer is Option 3

Key Points Section 32(1)(b) states that if a license is withdrawn without notice, the licensee receives compensation as directed by the Financial Commissioner, making Option 3 correct.
Section 32 of the Act outlines the procedures and consequences surrounding the withdrawal of a license, permit, or pass by the granting authority. 

• Authority to Withdraw:
  • The section begins by granting the authority that issued a license, permit, or pass the right to withdraw it for reasons not specified elsewhere (referencing section 29 for other specific causes).

• Methods of Withdrawal:
  • Sub-section (1)(a): The authority may withdraw the license, permit, or pass after giving a fifteen-day written notice of its intention to the licensee.
  • Sub-section (1)(b): Alternatively, the authority can withdraw the license, permit, or pass immediately and without any prior notice.

• Compensation for Immediate Withdrawal:
  • If the withdrawal occurs immediately without notice (as per sub-section 1(b)), the licensee is entitled to compensation. The amount of compensation is determined by the Financial Commissioner.

• Refunds:
  • Sub-section (3) addresses refunds. When a license, permit, or pass is withdrawn, any fees paid in advance or deposits made by the licensee should be refunded after deducting any dues owed to the State Government.
  • This section ensures that while the authority has the power to withdraw a license for additional unspecified reasons, it must also protect the licensee's financial interests either through notice or compensation.

The correct answer is Option 3 

Key Point

As per Section 28(4) of the Himachal Pradesh Excise Act, the Financial Commissioner has the authority to grant licenses for the sale of liquor in more than one district. This provision is specific to the jurisdiction and ensures that the higher authority (Financial Commissioner) manages licenses that affect multiple districts, which might involve broader regulatory concerns. 

The correct answer is Option 4 

Key Points

• Section 29 provides the conditions under which a license may be cancelled or suspended. Specifically, Section 29(a) clearly states that the license may be cancelled or suspended if it is transferred or sublet without the permission of the granting authority. This provision ensures that the license is used only by the person to whom it was originally granted and prevents unauthorized parties from operating under it.
• Why the other options are incorrect:
  • License can be transferred or sublet with the permission of the granting authority: While this may be true, the issue at hand is the unauthorized transfer or subletting. Without the permission of the granting authority, this would result in the suspension or cancellation of the license, as stipulated in Section 29(a).
  • The license can be transferred without any conditions: This option is incorrect, as Section 29(a) explicitly states that the transfer or subletting without authorization will result in the license being canceled or suspended.
  • The license cannot be canceled or suspended under any circumstances: This is incorrect because Section 29 outlines specific conditions, such as unauthorized transfer or subletting, that would lead to the suspension or cancellation of the license.
• Option 4 is the correct answer as it accurately reflects the provision under Section 29(a), stating that unauthorized transfer or subletting of the license is grounds for its suspension or cancellation. Options 1, 2, and 3 misinterpret the requirements of Section 29 and do not accurately describe the legal stipulation.

The correct answer is Option 2

Key Points Section 28 of the Himachal Pradesh Excise Act outlines several conditions under which a license, permit, or pass can be granted.

Conditions for Granting a License under Section 28:
Payment of Fees (Section 28(1)(a)): Every license, permit, or pass shall be granted on payment of such fees as directed.
Form and Particulars (Section 28(1)(b)): The license shall be granted in a specified form and contain specific particulars.
Restrictions and Conditions (Section 28(1)(c)): The license is subject to restrictions and conditions as prescribed by the Financial Commissioner.
Period of Grant (Section 28(1)(d)): The license is granted for a specified period as determined by the Financial Commissioner.
Accommodation for Excise Officer (Section 28(2)(a)): The licensee may be directed to provide free accommodation to the Excise Officer or pay the rent and charges for accommodation if the officer is to stay at or near the licensed premises.
Payment of Costs and Charges (Section 28(2)(b)): The licensee may be required to pay for the costs, charges, and expenses, including salaries and allowances, of Excise Officers supervising the premises.
Security for License Terms (Section 28(3)): The licensee may be required to give security or make a deposit to ensure the observance of the license's terms.
Licensing Authority (Section 28(4)): The Collector can grant licenses for liquor sale within a district, while licenses for more than one district can only be granted by the Financial Commissioner.
Public Opinion on Licensing (Section 28(5)): Before granting a license for retail liquor sale on premises not previously licensed, the Collector must take measures to ascertain local public opinion.

The correct answer is Section 2(g)

Key Points

• Section 2(g) says, “excise duty” and “countervailing duty” mean any such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 of List-II of the Seventh Schedule to the Constitution.
• Excise Duty:
  • It is a tax levied on the manufacture or production of goods within a country.
  • Under Entry 51 of List II (State List) of the Seventh Schedule of the Indian Constitution, states have the power to impose excise duty on alcohol, narcotic substances, and other intoxicants produced or manufactured within their territory.
• Countervailing Duty (CVD):
  • This is a tax imposed on imported goods to counterbalance the excise duty imposed on similar goods produced domestically.
  • The purpose of countervailing duty is to ensure that imported goods do not gain an unfair price advantage over locally manufactured products that are subject to excise duty.
• Constitutional Reference (Entry 51, List II – State List):
  • The Seventh Schedule of the Indian Constitution divides taxation powers between the Central and State Governments.
  • Entry 51 of List II states:
  • “Duties of excise on alcoholic liquors for human consumption, opium, Indian hemp, and other narcotic drugs, but not including medicinal and toilet preparations containing alcohol or narcotic drugs.”
  • This means that State Governments have the authority to impose excise duty on alcohol and certain intoxicants.

The correct answer is Section 11. 

Key Points

• Section 11 of the HP Excise Act deals with the Powers of Magistrate to issue warrant for search or arrest.
• A Magistrate having reason to believe that an offence under this Act has been, is being, or is likely to be, committed may-
  • (a) issue a warrant for the search of any place in which he has reason to believe that any liquor, still, utensil, implement, apparatus or materials, in respect of which such offence has
    been, is being, or is likely to be, committed are kept or concealed; and 
  • (b) issue a warrant for the arrest of any person whom he has reason to believe to have been, to be, or to be likely to be, engaged in the commission of any such offence. 

The correct answer is The Excise and Taxation Commissioner.

Key Points

• Section 5 of HP Excise Act talks about Financial Commissioner and Collector.
• The Excise and Taxation Commissioner, who exercises all the powers of the Financial Commissioner, is responsible for the general superintendence and administration of excise matters, subject to the control of the State Government. The State Government also appoints Collectors to oversee excise functions in specific areas under the Financial Commissioner's supervision.

The correct answer is Section 10.

Key Points

• Section 10 of the HP Excise Act outlines Powers of Excise Officer to search, seize etc.
• Whenever any Excise Officer not below such rank as the State Government may, by notification, specify has reason to believe that an offence punishable under this Act, has been, is being, or is likely to be, committed by any person, in any place, and that a search warrant can not be obtained without affording the offender an opportunity of escape or of concealing evidence of the offence, he may, at any time, by day or night, enter and search such place.
• Any Excise Officer specified in sub-section (1) may seize anything found in such place which he has reason to believe to be liable to confiscation under this Act, and may detain and search and, if he thinks proper, arrest any person found in such place whom he has reason to believe to be guilty of such offence as aforesaid.