Download MP Excise Act Set-3 MCQs PDF
1. Minimum fine for first offence under Section 35 is:
a. ₹500
b. ₹1,000
c. ₹2,000
d. ₹5,000
2. Maximum fine for first offence under Section 35 may extend to:
a. ₹2,000
b. ₹3,000
c. ₹4,000
d. ₹10,000
3. For second or subsequent offence under Section 35, minimum imprisonment is:
a. 1 month
b. 3 months
c. 6 months
d. 1 year
4. For second offence under Section 35, maximum imprisonment may extend to:
a. 3 years
b. 5 years
c. 6 years
d. 7 years
5. Explanation under Section 35 defines denatured spirituous preparation to include:
a. Only alcohol
b. Liquors, French polish, varnish and thinners made from denatured spirit
c. Only beer
d. Only water-based solutions
6. Under Section 36, illegal possession requires knowledge that intoxicant was:
a. Legally manufactured
b. Unlawfully imported, transported, manufactured, cultivated or collected
c. Gifted by government
d. Exported legally
7. Under Section 36, offence also includes knowledge that:
a. Duty has been paid
b. Prescribed duty has not been paid
c. Price is high
d. Licence is valid
8. Under Section 36, punishment may extend to:
a. 3 months imprisonment only
b. 6 months imprisonment
c. 1 year imprisonment
d. 2 years imprisonment
9. Under Section 36, fine may extend to:
a. ₹500
b. ₹1,000
c. ₹2,000
d. ₹5,000
10. Under Section 36, punishment may be:
a. Only imprisonment
b. Only fine
c. Imprisonment or fine or both
d. Only warning
11. Section 36A deals with penalty for:
a. Illegal import of goods
b. Opening or running a common drinking house
c. Manufacturing medicines
d. Export of liquor only
12. Under Section 36A(a), offence includes:
a. Keeping a hotel
b. Opening, keeping or using any place as a common drinking house
c. Selling food items
d. Transporting goods
13. Under Section 36A(b), offence includes:
a. Only customers drinking liquor
b. Assisting in conducting business of a common drinking house
c. Buying liquor legally
d. Exporting alcohol
14. Under Section 36A, imprisonment may extend to:
a. 3 months
b. 6 months
c. 1 year
d. 2 years
15. Under Section 36A, minimum fine is:
a. ₹100
b. ₹200
c. ₹500
d. ₹1,000
16. Under Section 36A, maximum fine may extend to:
a. ₹1,000
b. ₹2,000
c. ₹5,000
d. ₹10,000
17. Under Section 36-B, a person found drunk in a common drinking house is punishable with:
a. Imprisonment up to 6 months
b. Fine up to ₹500
c. Fine up to ₹1,000
d. Imprisonment up to 1 year
18. Under Section 36-B, being found present in a common drinking house for the purpose of drinking is punishable with:
a. Only imprisonment
b. Only warning
c. Fine up to ₹1,000
d. Fine up to ₹5,000
19. Under Section 36-B, a person found in a common drinking house during drinking is:
a. Presumed to be there for selling liquor
b. Presumed to be there for gambling
c. Presumed to be there for the purpose of drinking unless proved otherwise
d. Automatically acquitted
20. Under Section 36-B, presumption of purpose applies:
a. Only after conviction
b. Until the contrary is proved
c. Only if police witness is present
d. Only with court approval
21. Section 36-B primarily deals with:
a. Illegal manufacture of liquor
b. Punishment for drunkenness and presence in common drinking house
c. Import of intoxicants
d. Licensing of shops
22. Under Section 36-C, offence is committed when a person:
a. Drinks liquor legally
b. Permits his place to be used for offences under Sections 34, 35, 36 or 36-A
c. Manufactures liquor legally
d. Imports liquor with licence
23. Under Section 36-C, liability arises on:
a. Only tenants
b. Owner, occupier or person having control of the place
c. Only government officers
d. Only customers
24. Under Section 36-C, permission must be:
a. Negligent
b. Unknowing
c. Knowingly permitting use of place for offences
d. Accidental only
25. Under Section 36-C, punishment may extend to:
a. 6 months imprisonment
b. 1 year imprisonment
c. 2 years imprisonment
d. 3 years imprisonment
26. Under Section 36-C, fine may be:
a. Minimum ₹50 only
b. ₹100 to ₹500
c. ₹200 to ₹2,000
d. ₹5,000 to ₹10,000
27. Section 36-C applies to offences under:
a. Only Section 34
b. Sections 34, 35, 36 and 36-A
c. Only Section 31
d. Only Section 25
28. Under Section 36-D(1), bond to abstain from offences may be ordered when a person is convicted under:
a. Section 31 or Section 32
b. Section 34 or Section 36
c. Section 25 or Section 26
d. Section 18 or Section 19
29. Under Section 36-D(1), the Magistrate may require execution of bond if he is of opinion that it is:
a. Necessary to increase revenue
b. Necessary to ensure abstention from offences
c. Necessary for tax recovery
d. Necessary for licence renewal
30. The bond under Section 36-D(1) may be for a period not exceeding:
a. 1 year
b. 2 years
c. 3 years
d. 5 years
31. Under Section 36-D(1), the bond amount is:
a. Fixed by Government
b. Proportionate to the means of the person
c. Fixed at ₹1,00,000
d. Equal for all offenders
32. The bond under Section 36-D may be executed:
a. Only without sureties
b. Only with sureties
c. With or without sureties
d. Only by surety, not offender
33. Under Section 36-D(2), the bond form is contained in:
a. First Schedule
b. Second Schedule
c. Third Schedule
d. Fourth Schedule
34. The provisions of which Code apply to the bond under Section 36-D?
a. Indian Penal Code
b. Code of Civil Procedure
c. Code of Criminal Procedure, 1898
d. Evidence Act
35. The bond is treated as similar to a bond under:
a. Section 100 CrPC
b. Section 106 CrPC
c. Section 200 CrPC
d. Section 300 CrPC
36. Under Section 36-D(3), the bond becomes void if:
a. Fine is not paid
b. Appeal is filed
c. Conviction is set aside on appeal or otherwise
d. Licence is cancelled
37. Power to order execution of bond under Section 36-D may also be exercised by:
a. Only Magistrate
b. Only Collector
c. Appellate Court or High Court in revision
d. Only State Government
38. The maximum period for which bond can be ordered under Section 36-D is:
a. 1 year
b. 2 years
c. 3 years
d. 5 years
39. Under Section 36-E(1), Magistrate may act when he receives information that a person:
a. Occasionally drinks liquor
b. Habitually commits or attempts or abets offences under Section 34 or 36
c. Imports goods legally
d. Manufactures medicines
40. Under Section 36-E(1), the Magistrate empowered must be:
a. Magistrate of second class
b. Executive Magistrate only
c. Magistrate of first class specially empowered by State Government
d. High Court Judge
41. Under Section 36-E(1), the Magistrate may require the person to show cause why he should not execute a bond for:
a. Payment of tax
b. Good behaviour
c. Sale of liquor
d. Import licence
42. The bond for good behaviour under Section 36-E may be ordered for a period not exceeding:
a. 1 year
b. 2 years
c. 3 years
d. 5 years
43. Under Section 36-E(1), the bond is executed:
a. Without sureties only
b. With sureties
c. Without bond
d. Only by government officer
44. Section 36-E applies to habitual commission of offences under:
a. Sections 25 and 26
b. Sections 34 and 36
c. Sections 31 and 32
d. Sections 18 and 19
45. Under Section 36-E, Magistrate may require:
a. Immediate imprisonment
b. Show cause notice before bond for good behaviour
c. Automatic fine
d. Licence cancellation only
46. Under Section 36-E(2), proceedings are governed by:
a. Code of Civil Procedure
b. Indian Penal Code
c. Code of Criminal Procedure, 1898
d. Evidence Act
47. Proceedings under Section 36-E are treated as similar to bond under:
a. Section 100 CrPC
b. Section 110 CrPC
c. Section 200 CrPC
d. Section 300 CrPC
48. The purpose of Section 36-E is to:
a. Regulate import-export trade
b. Prevent habitual offenders from committing excise offences
c. Fix tax rates
d. Grant licences automatically
49. Under Section 37, punishment applies to:
a. Only offences specifically listed in IPC
b. Any act or omission in contravention of the Act not otherwise provided for
c. Only import offences
d. Only licensing offences
50. Under Section 37, punishment may extend to:
a. 3 months imprisonment only
b. 6 months imprisonment
c. 1 year imprisonment
d. 2 years imprisonment
51. Under Section 37, fine may extend to:
a. ₹500
b. ₹1,000
c. ₹2,000
d. ₹5,000
52. Section 38 applies to:
a. Only government officers
b. Licensed vendors and persons employed by them
c. Only consumers
d. Only transporters
53. Under Section 38(1)(a), offence includes:
a. Selling intoxicants to minors
b. Selling intoxicant to a person who is drunk or intoxicated
c. Importing liquor without licence
d. Manufacturing liquor illegally
54. Under Section 38(1)(b), offence includes:
a. Selling intoxicant in bulk
b. Selling or giving intoxicant in contravention of Section 23
c. Transporting liquor legally
d. Exporting liquor legally
55. Under Section 38(1)(c), offence includes violation of:
a. Section 25 only
b. Section 22 regarding employment restrictions
c. Section 30 only
d. Section 18 only
56. Under Section 38(1)(d), offence includes:
a. Manufacturing liquor
b. Permitting drunkenness, disorderly conduct, dancing or gaming on premises
c. Import of liquor
d. Tax evasion only
57. Under Section 38(1)(e), offence includes permitting:
a. Only government officials
b. Convicted non-bailable offenders or prostitutes to resort to premises
c. Only customers
d. Only employees
58. Under Section 38, punishment is:
a. Imprisonment only
b. Fine only
c. Fine not less than ₹100 and up to ₹2,000
d. Death penalty
59. Section 39 applies to:
a. Only consumers of intoxicants
b. Only Excise Officers
c. Holders of licence, permit or pass and their employees
d. Only importers
60. Under Section 39(a), offence includes:
a. Failure to pay income tax
b. Failure to produce licence/permit/pass on demand
c. Failure to export goods
d. Failure to renew passport
61. Demand for production of licence under Section 39 may be made by:
a. Only Collector
b. Only Police Inspector
c. Excise officer or other empowered officer
d. Only Court
62. Under Section 39(b), contravention relates to:
a. Section 10 only
b. Rules made under Section 62 (except Section 34 cases)
c. Section 18 only
d. Section 25 only
63. Under Section 39(c), offence includes:
a. Any act permitted by licence
b. Breach of licence conditions not otherwise provided for
c. Only criminal assault
d. Only tax evasion
64. Fine for offence under Section 39(a) may extend to:
a. ₹100
b. ₹200
c. ₹400
d. ₹1,000
65. Fine for offence under Section 39(b) or (c) may extend to:
a. ₹500
b. ₹1,000
c. ₹5,000
d. ₹10,000
66. Section 39 primarily deals with:
a. Manufacture offences
b. Misconduct by licensees and their employees
c. Import restrictions
d. Tax exemptions
67. Section 39 excludes cases already covered under:
a. Section 31
b. Section 34
c. Section 36
d. Section 27
68. Under Section 39, liability requires:
a. Accidental omission only
b. Intentional failure or breach
c. No fault required
d. Civil negligence only
69. Under Section 40(1), liability is imposed on:
a. Only consumers of alcohol
b. Chemist, druggist, apothecary or keeper of dispensary
c. Only Excise Officers
d. Only importers
70. Under Section 40(1), offence occurs when intoxicant is consumed on premises:
a. For medicinal purposes only
b. Bona fide medicated for medicinal purposes
c. Not bona fide medicated for medicinal purposes
d. Only with court permission
71. Under Section 40(1), consumption must be by:
a. Any person including employees
b. Only government officers
c. Any person not employed in the business
d. Only chemists themselves
72. Under Section 40(1), punishment may extend to:
a. 6 months imprisonment
b. 1 year imprisonment
c. 2 years imprisonment
d. 3 years imprisonment
73. Under Section 40(1), fine may range from:
a. ₹100 to ₹2,000
b. ₹200 to ₹3,000
c. ₹500 to ₹4,000
d. ₹1,000 to ₹5,000
74. Under Section 40(1), punishment may be:
a. Only fine
b. Only imprisonment
c. Imprisonment or fine or both
d. Only warning
75. Under Section 40(2), a person consuming intoxicant on such premises is liable to:
a. Imprisonment only
b. Fine up to ₹500
c. Fine up to ₹5,000
d. No penalty
76. Section 40(2) applies to:
a. Employees of chemist shops
b. Persons not employed in the chemist’s business
c. Only government inspectors
d. Only importers
77. Section 40 primarily deals with:
a. Licensing of distilleries
b. Misuse of chemist/dentist premises for intoxicant consumption
c. Import-export rules
d. Transport offences
78. The key condition under Section 40 is that intoxicant must be:
a. Always illegal
b. Bona fide medicated for medicinal purposes
c. Always imported
d. Always manufactured
79. Under Section 40-A, punishment is provided for:
a. Illegal import of goods
b. Obstruction to or assault on excise officer or assisting persons
c. Only tax evasion
d. Only licensing issues
80. Under Section 40-A, obstruction may be against:
a. Only police officers
b. Only court officials
c. Excise officers or persons exercising powers under the Act
d. Only private citizens
81. Under Section 40-A, protection is also extended to:
a. Only government ministers
b. Informants or persons helping excise officers
c. Only traders
d. Only lawyers
82. Under Section 40-A, imprisonment may extend to:
a. 6 months
b. 1 year
c. 2 years
d. 3 years
83. Under Section 40-A, fine may extend to:
a. ₹500
b. ₹1,000
c. ₹2,000
d. ₹5,000
84. Section 40-A punishment may be:
a. Only fine
b. Only imprisonment
c. Imprisonment or fine or both
d. Only warning
85. Section 41(1) deals with:
a. Licensing of chemists
b. Deemed liability for manufacture, sale or possession on behalf of another person
c. Import prohibition
d. Tax calculation
86. Under Section 41(1), liability arises when the other person:
a. Is unaware always
b. Knows or has reason to believe the act is on his account
c. Is a minor
d. Is a government officer
87. Under Section 41(1), intoxicant is deemed to be:
a. Exempt from law
b. Manufactured or possessed by such other person
c. Always legal
d. Tax-free
88. Section 41(2) provides that:
a. Only principal is liable, agent is exempt
b. Only agent is liable, principal is exempt
c. Both manufacturer/seller and principal remain liable
d. Neither is liable
89. Under Section 42, attempt to commit an offence under the Act is:
a. Not punishable
b. Punishable only with warning
c. Liable to same punishment as the principal offence
d. Punishable only with fine
90. Under Section 42, abetment of an offence is:
a. Not an offence
b. Liable to punishment provided for such offence
c. Punishable only under IPC
d. Punishable only with imprisonment of 1 month
91. Section 42 applies to:
a. Only completed offences
b. Only import offences
c. Attempts and abetment of offences punishable under the Act
d. Only licensing violations
92. Under Section 43, presumption applies in prosecutions under:
a. Sections 25, 26 and 27
b. Sections 31, 32 and 33
c. Sections 34, 35 and 36
d. Sections 38, 39 and 40
93. Under Section 43, presumption is:
a. Conclusive in all cases
b. Rebuttable until the contrary is proved
c. Applicable only after conviction
d. Not applicable in court
94. Under Section 43, presumption arises regarding possession of:
a. Only money
b. Intoxicant, still, utensil or apparatus for manufacture
c. Only vehicles
d. Only documents
95. Under Section 43, presumption also applies to:
a. Only finished liquor
b. Materials undergoing process of manufacture of intoxicant
c. Only food products
d. Only agricultural goods
96. Under Section 43, presumption applies when accused is unable to:
a. Pay tax
b. Account satisfactorily for possession
c. Obtain licence
d. Renew permit
97. Section 43 is primarily a provision relating to:
a. Licensing procedure
b. Evidentiary presumption in excise offences
c. Tax exemption
d. Import regulation
98. Under Section 42, liability for attempt is:
a. Lesser than main offence
b. Same as the punishment of the main offence
c. Only civil liability
d. No liability
99. Under Section 44, criminal liability of licensee arises when offence is committed by:
a. Government officer
b. Stranger with no connection
c. Servant employed by and acting on behalf of licensee
d. Customer consuming liquor
100. Under Section 44, offences committed by servant may include:
a. Only Section 25 offences
b. Sections 34, 35, 36, 36-A, 38, 38-A or 39
c. Only Section 40 offences
d. Only Section 41 offences
101. Under Section 44, licensee can escape liability if he proves:
a. He had no licence
b. He exercised due and reasonable precaution to prevent offence
c. He was not present in State
d. He paid extra duty
102. Under Section 44 proviso, imprisonment is not applicable to:
a. Actual offender
b. Licensee in all cases
c. No person other than actual offender (except default of fine)
d. Excise officer
103. Under Section 45, enhanced punishment applies when:
a. First offence is committed
b. Previous conviction exists and subsequent offence is committed
c. Only warning is issued
d. Licence is cancelled
104. Under Section 45, enhanced punishment means:
a. Half punishment
b. Same punishment as first conviction
c. Twice the punishment of first conviction
d. Only fine without imprisonment
105. Section 45 applies to offences under:
a. Sections 34 to 40-A only
b. Sections 34, 35, 36, 36-A, 36-B, 36-C or 40
c. Only Section 25
d. Only Section 18
106. Section 45 also covers offences under:
a. Only IPC
b. Corresponding provisions of repealed enactments under this Act
c. Only CrPC
d. Only civil laws
107. The proviso to Section 45 allows:
a. Mandatory jury trial
b. Summary trial under CrPC if otherwise applicable
c. No trial at all
d. Only appeal without trial
108. Section 44 mainly establishes liability of:
a. Consumers
b. Licensee for acts of employees
c. Magistrates
d. Courts
109. Under Section 46(1), when an offence under the Act is committed, the intoxicant used becomes:
a. Exempt from action
b. Liable to confiscation
c. Government property automatically
d. Refundable to offender
110. Under Section 46(1), which of the following is liable to confiscation?
a. Only intoxicant involved in offence
b. Only cash recovered
c. Materials, still, utensils and apparatus used in offence
d. Only license documents
111. Under Section 46(1), receptacles and packages containing offending items are:
a. Exempt from seizure
b. Also liable to confiscation
c. Returned to owner automatically
d. Sold without procedure
112. Under Section 46(1), conveyance used for carrying intoxicants includes:
a. Only bicycles
b. Animals, carts, vessels, rafts or other conveyances
c. Only air transport
d. Only trains
113. Under Section 46(2), intoxicant lawfully imported or held is liable to confiscation when:
a. It is always confiscated
b. It is kept separately
c. It is found along with intoxicant liable to confiscation
d. It is certified by officer
114. Section 46(2) extends confiscation to:
a. Only illegal goods
b. Receptacles, packages and coverings along with lawful intoxicants
c. Only cash and currency
d. Only licences
115. Under Section 46, confiscation applies when:
a. No offence is committed
b. Only tax is unpaid
c. Offence punishable under the Act has been committed
d. Only complaint is filed
116. Section 46 mainly deals with:
a. Licensing conditions
b. Confiscation of property connected to excise offences
c. Appeal procedure
d. Rule making power
117. Under Section 46, even contents of receptacles may be:
a. Returned
b. Exempted
c. Liable to confiscation
d. Ignored
118. Under Section 46, conveyance used in carrying offending goods:
a. Cannot be seized
b. Is liable to confiscation
c. Is only fined
d. Is insured by State
119. Under Section 47(1), when Magistrate finds anything liable to confiscation under Section 46, he:
a. May impose only fine
b. Shall order confiscation of the same
c. Must refer matter to High Court
d. Cannot pass any order
120. Under Section 47(1) proviso, if proceedings are pending before Collector under Section 47-A, Magistrate:
a. Must still order confiscation immediately
b. Shall not pass any order regarding confiscation
c. May ignore Collector proceedings
d. Must release the property
121. If Collector has already ordered confiscation under Section 47-A(2), Magistrate:
a. May modify the order
b. Shall also order confiscation again
c. Shall not pass any order regarding confiscation
d. Must appeal to State Government
122. Under Section 47(2), when offender is not known or cannot be found, inquiry is conducted by:
a. Magistrate
b. Police officer
c. Collector
d. State Government
123. Under Section 47(2), Collector may order confiscation when:
a. Only complaint is filed
b. Offender is unknown or cannot be found
c. Licence is valid
d. Duty is paid
124. Under Section 47(2), no confiscation order shall be made before:
a. 7 days from seizure
b. 15 days from seizure
c. 1 month from seizure
d. 3 months from seizure
125. Before confiscation under Section 47(2), opportunity must be given to:
a. Only police
b. Any person claiming right to the seized thing
c. Only Magistrate
d. Only Excise Commissioner
126. Under Section 47(2), Collector may sell seized goods when:
a. Always immediately
b. Only after conviction
c. If liable to speedy and natural decay or sale is beneficial to owner
d. Only after court order
127. Net proceeds of sale under Section 47(2) are:
a. For police department
b. Distributed among officers
c. Treated as subject to same provisions as seized property
d. Confiscated automatically
128. Section 47 primarily deals with:
a. Licensing rules
b. Procedure for confiscation by Magistrate and Collector
c. Import tax
d. Penalty for consumers
129. Under Section 47-A(1), confiscation proceedings are attracted when offence under Section 34 involves:
a. Any quantity of intoxicant
b. Only medicinal liquor
c. Quantity of liquor exceeding fifty bulk litres
d. Only imported liquor
130. Section 47-A applies specifically to offences under:
a. Section 35 only
b. Clause (a) or (b) of Section 34(1)
c. Section 36 only
d. Section 40 only
131. Under Section 47-A(1), seizure is made by officers empowered under:
a. Section 31
b. Section 52
c. Section 18
d. Section 10
132. Under Section 47-A(1), seized property must be marked with:
a. Police seal
b. Revenue stamp
c. A mark indicating seizure
d. Court order number
133. Under Section 47-A(1), seized property shall be produced before:
a. Police Inspector
b. Magistrate
c. Officer not below rank of District Excise Officer (Authorised Officer)
d. Village Panchayat
134. Under Section 47-A(1), if production is not feasible, officer must:
a. Release the property
b. Sell it immediately
c. Make a report containing details of seizure
d. Destroy it on spot
135. Section 47-A(1) uses the term “without undue delay” regarding:
a. Filing appeal
b. Production of seized property before authorised officer
c. Payment of fine
d. Grant of licence
136. The “Authorised Officer” under Section 47-A is:
a. Any police officer
b. District Magistrate
c. Officer not below rank of District Excise Officer notified by State Government
d. Collector only
137. Section 47-A is triggered during:
a. Licensing process
b. Detection of certain excise offences involving large quantity liquor
c. Import of goods
d. Civil disputes
138. Under Section 47-A(1), seizure includes:
a. Only intoxicants
b. Only vehicles
c. Intoxicants, articles, implements, utensils, materials and conveyance
d. Only cash
Download MP Excise Act Set-3 MCQs PDF