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Pakistan (Punjab) Legislation |
THE
(W.P. Act XXXVIII of 1958)
C O N T E N T S
Sections
1. Short title, extent and commencement.
2. Definitions.
3. Prohibition against dealing in manufactured tobacco without dealer's licence.
4. Grant of dealer's licence.
5. Penalty for offences under section 3 and for breach of conditions of licence.
6. Powers of magistrate to direct payment of licence fees in addition to fine.
7. Composition of offences.
8. Officers of the Excise and Taxation Department to have powers of investigation.
9. Penalty for vexatious search or arrest.
10. Cognizance of offences.
11. Powers to enter and inspect.
12. Powers to make rules.
13. Repeal and Savings.
[1]THE [2][
(W.P. Act XXXVIII of 1958)
[5 May 1958]
An Act to consolidate
the law relating to the regulation of retail sale of manufactured tobacco in
urban areas in the interest of
public health on a uniform basis in the Province
of
[3][the
Preamble.-- WHEREAS it is expedient to consolidate the law relating to the regulation of the retail sale of manufactured tobacco in urban areas in the interest of public health on a uniform basis in the Province of [4][the Punjab];
It is hereby enacted as follows:-
1. Short
title, extent and commencement.-- (1) This Act may be called
[5][the
[6][(2) It extends to the whole of the Province of
[7][the
(3) It shall be deemed to have come into force
from
2. Definitions.-- In this Act, unless there is anything repugnant in the subject or context--
(a) "Collector" means any officer appointed[8] by Government to discharge throughout any specified local area the functions of a Collector under this Act;
(b) "Commissioner"
means the Head of the Excise and Taxation Department in
(c) "dealer's licence" means a licence authorising
a person to whom it is granted to sell or keep for sale by retail manufactured
tobacco;
(d) "Government"
means
[10][Provincial
Government of the
(e) "manufactured tobacco" means tobacco in any shape or form intended for the purpose of smoking, chewing or for use as snuff, or any preparation or admixture of tobacco intended for the said purpose or use, and includes bidis, cigarettes or cigars;
(f) "prescribed" means prescribed by rules made under this Act;
(g) "tobacco" includes the leaves, stalks and stem of the tobacco plant (inicotiana rustica and nicotiana tobacum); and
(h) "urban area" means any area within the limits
of a municipality,
[11][town committees], cantonment or railway station.
3. Prohibition against dealing in manufactured tobacco without dealer's licence.-- No person who does not grow tobacco himself or with the aid of the members of his family or by tenants or hired labour shall keep for retail sale or sell by retail manufactured tobacco in any urban area without a dealer's licence.
4. Grant of dealer's licence.-- (1) The Collector [12][or any person authorised by him in this behalf] may issue a dealer's licence.
(2) Every such licence shall be granted--
(a) on payment of such fees and for such period as may be prescribed by Government; and
(b) subject to such conditions and in such form
and containing such particulars as may be prescribed by the Commissioner.
5. Penalty for offences under section 3 and for
breach of conditions of licence.--
(1) Whoever, in contravention of the provisions of section 3, keeps for sale or
sells by retail manufactured tobacco, or being the
holder of a dealer's licence
commits a breach of any of the conditions subject to which the licence has been
granted shall be punishable
with fine which may extend to one hundred rupees.
(2) When any person is convicted under sub-section (1) of a breach of any of the conditions of his licence, the Collector may suspend or cancel his licence.
6. Powers of magistrate to direct payment of licence fees in addition to fine.-- When any person who does not hold a dealer's licence is convicted of an offence under sub-section (1) of section 5, the magistrate may direct that such person shall pay, in addition to the fine imposed on him, the fees payable for a dealer's licence.
7. Composition of offences.-- The Collector or any magistrate authorised by him may accept from any person against whom a reasonable suspicion exists that he has committed an offence under this Act, a sum of money not exceeding one hundred rupees by way of composition for such offence or alleged offence.
8. Officers of the Excise and Taxation Department to have powers of investigation.-- Every officer of the Excise and Taxation Department not below such rank as Government may prescribe[13] shall have the powers of a police officer in charge of a police station and may investigate offences under this Act without the order of a magistrate and exercise the same powers in respect of the investigation (except the power to arrest without warrant) as an officer in charge of a police station may exercise in a cognizable case.
9. Penalty for vexatious search or arrest.-- Any officer of the Excise and Taxation Department who without reasonable ground or suspicion enters or searches or causes to be searched any building or vexatiously and un-necessarily detains, searches or arrests any person, shall be liable to be punished with imprisonment for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.
10. Cognizance
of offences.-- No magistrate shall
take cognizance of any offence punishable under this Act except on the
complaint of the Collector or an officer
authorised by him in this behalf,
within six months of the date on which the offence is alleged to have been
committed.
11. Powers to enter and inspect.-- Any officer of the Excise and Taxation Department not below such rank as Government may prescribe[14] may--
(a) enter and inspect at any time within the hours
during which sale is permitted or at any other time during which the same may
be open,
any place in which manufactured tobacco is kept for sale by any person
holding a licence under this Act; and
(b) examine accounts maintained in such place.
12. Powers to make rules.-- (1) Government may make rules[15] for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing powers, Government may make rules for all or any of the following matters, namely:-
(a) prescribing the fees on payment of which and the period for which a licence under this Act may be granted;
(b) prescribing the rank of officers of the Excise and Taxation Department for the purposes of sections 8 and 11;
(c) regulating the procedure to be followed by officers in the exercise of their powers and performance of their duties under this Act and prescribing the restrictions subject to which such powers shall be exercised.
(3) The Commissioner may make rules[16] for all or any of the following matters, namely:-
(a) prescribing the conditions subject to which a licence under this Act may be granted;
(b) prescribing the particulars to be contained in, and the form of, such licence;
(c) prescribing the manner in which payment shall be made for such licence fees and the manner in which such licences shall be issued.
(4) The rules made under this section shall be published in the official Gazette.
(5) The rules made under this section shall be laid upon the table of the West Pakistan[17] Provincial Assembly at the session of the said Assembly next following and shall be liable to be modified or rescinded by a resolution of the said Assembly.
13. Repeal and Savings.-- (1) The following enactments are hereby repealed:-
(a) The Bombay (District) Tobacco Act, 1933[18], in its application to the former Province of Sind;
[19][(aa) The Bombay (District) Tobacco Act, 1933, in its application to the district of Karachi];
(b) The Punjab Tobacco Vend Fees Act, 1934[20];
(c) The North-West Frontier Province tobacco Vend Fees Act, 1938[21];
(d) The Punjab Tobacco Vend Fees Act, 1934[22] as applicable to the former State of Bahawalpur; and
(e) The Baluchistan Tobacco Vend Fees Regulation, 1942[23].
(2) Notwithstanding the
repeal of the enactments mentioned in sub-section (1) everything done, action
taken, obligation, liability, penalty
or punishment incurred, inquiry or
proceeding commenced, officer appointed or person authorised, jurisdiction or
power conferred,
order or notification issued under any of the provisions of
the said enactments, shall if not inconsistent with the provisions of
this Act,
continue in force, and be deemed to have been respectively done, taken,
incurred, commenced, appointed, authorised, conferred
or issued under this Act.
(3) Until rules are made under this Act the rules[24] made under the Punjab Tobacco Vend Fees Act, 1934[25], in so far as they are consistent with the provisions of this Act, shall be deemed to be rules made under this Act.
[1]For statement of objects and
reasons, see Gazette of W.P. 1958
(Extraordinary), p.433.
This Act was passed by the W.P. Assembly on 3rd April, 1958:; assented to by the Governor of W.P. on 30th April, 1958; and, published in the W.P. Gazette (Extraordinary), dated 5th May, 1958, pages.791-95.
[2]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for "West Pakistan".
[3]Ibid.
[4]Ibid.
[5]Ibid
[6]Substituted by the West
Pakistan Tobacco Vend (Extension to Karachi) (Amendment) Act, 1964 (XV of
1964).
[7]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for "West Pakistan".
[8]Every Deputy Director and
Assistant Director of Excise and Taxation has been authorised to discharge the
duties of a Collector under
this section, see
Gazette of West Pakistan, 1959, Pt. I, p.59.
[9]Now "Punjab".
[10]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for "West Pakistan".
[11]Substituted by the West
Pakistan Tobacco Vend Act (Amendment) Ordinance, 1965 (XXXV of 1965), for
"notified area".
[12]Inserted by the West Pakistan
Tobacco Vend Act (Amendment) Ordinance, 1959 (IX of 1959).
[13]See rule
5 of the Rules framed under s. 12(1).
[14]See rule
5 of the Rules framed under s. 12(1).
[15]For rules, see Gazette of West Pakistan, 1959, Pt.
I, p.17.
[16]For rules under this
sub-section, see Gazette of West
Pakistan, 1959, Pt. III. pp. 9 to 13.
[17]Now "Punjab".
[18]Bom. II of 1933.
[19]Inserted by the West Pakistan
Tobacco Vend (Extension to Karachi) (Amendment) Act, 1964 (XV of 1964).
[20]Pb. V of 1934.
[21]N.W.F.P. II of 1938.
[22]Pb. V of 1934.
[23]Reg. II of 1942.
[24]See the
Punjab Tax Manual, Vol. I.
[25]Pb. V of 1934.
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