- The Meghalaya Excise Act (Eastern Bengal and Assam Excise Act 1910) is the principal legislation governing the production, manufacture, possession, transport, purchase and sale of intoxicating liquors, the levy of Excise duties and countervailing duties of alcoholic liquors for human consumption. The Act is in force in the entire State of Meghalaya.
The Directorate of Excise is enforcing the provisions of the Meghalaya Excise Acts/Rules have been framed and orders and notifications issued from time to time to implement the provisions of the Act.
In addition to the Meghalaya Excise Act, other Acts and orders specified below are administered by the Excise Department and enforced by the Directorate of Excise.
1. The Meghalaya Opium Prohibition Act (Assam Opium Prohibition Act, 1957).
2. The Meghalaya Ganja and Bhang Prohibition Act (Assam and Ganja and Bhang Prohibition Act, 1952.
3. The Medicinal and Toilet preparation (E.D.) Act, 1955 and Rules there under (Central).
4. The Molasses Control Order, 1961 (Central).
5. The Ethyl Alcohol Price Control Order, 1972, (Central Act).
6. The Dangerous Drugs and Rules there-under (Central Act).
- The enforcement of prohibition in respect of Gangja and Bhang and Opium is being done by the Directorate of Excise. Control on production, distribution, sale, import, export and transport of liquor is also the concern of the Directorate of Excise.
- The principal excisable articles are Foreign liquor and Country liquor. Different rates of Excise duty on Indian made Foreign Liquor and Country Spirit are fixed by the State Government based on the assessment and recommendation of of the Directorate and the Excise Directorate also supervises the collection of revenue.
- The Enforcement staff of the Excise Directorate is concerned with the checking of illicit distillation and smuggling of country spirit throughout the State. The main Excise crimes to be dealt with by the Excise Directorate are illicit distillation, sale, smuggling of Indian made foreign liquor and Country Spirit Illegal cultivation of Bhang/Ganja, Opium and its derivatives like has his, heroin, morphine, pethidine, etc. Intelligence is being gathered to detect the above types of crimes resulting in the detection of numbers of cases.
- Settlement of country spirit shops and the grant of Indian made foreign liquor license - The proposals for such settlement or grant of liquor of license are examined and assessed by the Directorate before they are submitted to the State Excise Department. On approval of the proposals by the Excise, Registration and Taxation Department the respective Deputy Commissioners are directed to settle or issue the licenses as the case may be.
- Import of spirit (Industrial and potable; is being made by the Commissioner of Excise for the licensee of then State and Central Warehouse at Mendipather.
- The transfers and postings of the officers appointed by the Commissioner are being affected by the Commissioner of Excise.
- Registration of Marriages - Marriages which fall under the special Marriage Act. 1854.
- Registration of documents and deeds - Documents which are registered under the Indian Registration Act, 1908 like Deeds, Mortgages, Agreements, Bond and Divorces.
- Matters relating to Administration of Acts and Rules relating to Registration - Indian Registration Act, 1908 and the Assam Registration Manual as adapted by Meghalaya Government.
- Registration of firms - To register the firms under the Indian Partnership Act, 1932 and issue of certificate thereof,
- Matters relating to various taxation measure and Administration of the Taxation Acts.
- Administrative matters relating to the establishment of the Commissioners of Taxes.
The different kinds of Taxation Acts are shown below: -
- The Meghalaya Sales Tax Act.
- The Meghalaya Finance (Sales Tax) Act.
- The Meghalaya (Sale:; of petroleum and petroleum products including motor spirit and lubricants) Taxation Act.
- The Meghalaya Purchase Tax Act.
- The Meghalaya Professions, Trades, Callings and Employments Taxation Act.
- The Meghalaya Amusements and Betting Tax Act.
- The Meghalaya Passengers and Goods Taxation Act.
- The Meghalaya Electricity Duty Act.
- The Central Sales Tax Act, 1966.
Meghalaya state Lottery Department:
The Directorate of Meghalaya State Lottery was established in 1982 after obtaining permission from the Government of India. The purpose for creation of the Department is to generate additional revenue for the Government to enable it to take up development projects.