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EXCISE DEPARTMENT
Excise
Department is one of the oldest Departments in the
State. It’s establishment dates back to the reign
of Maharajas of Travancore. Excise Department, at
that time, was a comprehensive name given collectively
to the Governmental agencies for the administration
of the collection of revenue from Salt, Tobacco,
Abkari and Customs. The work was supervised and
controlled by the “Piravagai” Department
attached to the Huzur Cutchery. The Division Peishkars
supervised the collection of revenue and administered
the laws and regulations. The management of the
Department was vested in the Dewan. In 1083 ME
(1907-08), Excise Department was reorganized. The
State of Travancore, for the purpose of Excise administration
was then divided in 4 Division. Each Division was
subdivided into Circles and the Circles were divided
into Ranges. Each Division was under the command
of an Assistant Excise Commissioner. The Administrative
Head of the Excise Department was the Excise Commissioner.
Even after the reorganization of the State of Kerala
in 1956, the same system of administration is retained.
However the control over Salt, Tobacco and Customs
were lifted from the Excise Department. The Department
is now administering laws related to Liquor, Medicinal
Preparations containing liquor and Narcotic Drugs
only. The present structure of the Department is
given at the end.
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Main
laws enforced by Excise Department now are:
1.
The Kerala Abkari Act (Abkari Act I of 1077)
2.
The Prohibition Act 1950
3.
The Narcotic Drugs and Psychotropic Substances Act
1985
4.
The Medicinal and Toilet Preparations (Excise Duties)
Act 1955
5.
The Spirituous Preparations (Inter State Trade &
Commerce) Central Act 1955.
The
general control over the administration of Excise
Department and of the collection of Excise Revenue
is vested in the Excise Commissioner. The principal
duties of the officers of Excise Department are the
protection, augmentation and collection of Excise
Revenue and suppression of malpractices. |
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| REVENUE
Revenue is collected mainly under 3 heads: Duties,
Luxury Taxes and Rentals. The Duty of Excise and Luxury
Tax is levied at such rates as may be fixed by the
Government from time to time by notification in gazette,
not exceeding the rate specified in Section 18 of
Abkari Act. |
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