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Excise Act, 1910 provides that whenever an offence is punishable under this Act, every animal, cart, vessel or other conveyance used in carrying such receptacle or package shall be liable to The power of confiscation of vehicle has been given to the Collector of the District and sub-section 7 of Section 72 provides ...

46. Confiscation by Prohibition and Excise Officers in certain cases. 46A. Issue of show cause notice.

3Telangana Excise Act, 1968; 1. The Andhra Pradesh Intoxicating Liquors (Prohibition of Advertisements) Act, 1978 received the assent of the President on the 23rd October, 1978. The said Act in force in the combined State as on 01.06.

The following Act of the Telangana Legislature received the assent of the Govemor on the 13th December, 2017 and the said assent is hereby first published on the 14th December, 2017 in the Telangana Gazette for general information:- ACT. No. 32 OF 2017.. AN ACT FURTHER TO AMEND' THE TELANGANA EXCISE ACT, 1968.

7. Prohibition of selling, buying and consumption of liquor. - The selling, buying being in possession and consumption of liquor, otherwise than in ance with the provisions of this Act, or as the case may be, the [Telangana] Excise Act, 1968 (Act 17 of 1968) is hereby prohibited.

As per the new liquor policy announced by the State Government, the license fee per annum per shop is in the range of Rs 50 lakh to Rs 1.1 crore per annum depending on the population of the area. Licences will be issued to 2,620 outlets across the state out of which 786 are reserved for disadvantageous sections.

Section 420 of the Indian Penal Code, 1860 (?IPC?) prescribes punishment for the offence of 'cheating and dishonestly inducing delivery of property'.

- Under section 67 of the Karnataka Excise Act, 1965, the State Government may exempt or reduce the excise duty leviable under section 22 of the said Act on any liquor sold for use or consumption by the members of the Armed Forces of the Union.