| 1. | Short title |
| 2. | Interpretation |
| 3. | Duty to be levied on litre of alcohol |
| 4. | Imposition and amendment of excise duties |
| 5. | Appointment of officers |
| 6. | Registration of stills |
| 7. | Transfer of registered still |
| 8. | No removal, etc., of stills without notice |
| 9. | Prohibition of distilling, etc., without licence |
| 10. | Grant of licence. Licence not to be granted in certain cases |
| 11. | Transfer of licence |
| 12. | Special licence may be granted to chemists and others |
| 13. | Construction of stills |
| 14. | Defective building, etc |
| 15. | Cabinet may permit distiller to use fittings, etc., not prescribed by this Act |
| 16. | Alteration of vessels, utensils, pipes and fittings |
| 17. | Notice to be given of intention to recommence distilling |
| 18. | Distiller not to distill from wash not made in his or her distillery |
| 19. | Officer may take sample of spirits, etc |
| 20. | Removal of spirits |
| 21. | How quantity of spirits to be ascertained |
| 22. | Storage tank |
| 23. | Spirits to be kept only in spirit receiver or store |
| 24. | Spirits to be drawn off into packages in presence of Officer, etc |
| 25. | Account of stock and penalty for excess or deficiency |
| 26. | Redistillation of spirits |
| 27. | Low wines or spirits not to be mixed so as to increase gravity |
| 28. | Government Warehouse |
| 29. | Distiller's warehouse |
| 30. | Removal of spirits from distillery to warehouse |
| 31. | Duty to be paid on deficiency occurring during removal into warehouse |
| 32. | Payment of duty when deficiency occurs in warehouse |
| 33. | Storage dues |
| 34. | Storage of packages in warehouse |
| 35. | Vatting, blending, etc., in warehouse |
| 36. | Transfer of warehoused spirits |
| 37. | Samples from warehoused spirits |
| 38. | No compensation for spirits lost in Government warehouse |
| 39. | Duty payable on delivery from warehouse |
| 40. | Duty and storage dues payable before removal |
| 41. | Delivery of spirits for exportation or for ship's stores |
| 42. | Spirits from one warehouse to another |
| 43. | Regulations for delivery of spirits |
| 44. | Grant of permit |
| 45. | Permit to accompany spirits removed by a dealer |
| 46. | Marks and numbers to be stated on request note and permit |
| 47. | Penalties for removal of spirits without permit and fraudulent use of permit |
| 48. | Penalty and forfeiture for forgery of request note or permit |
| 49. | Dealer to cancel permit |
| 50. | Remission of duty on lost spirits |
| 51. | Methylation of spirits |
| 52. | Offences and penalty in connection with methylated spirits |
| 53. | Purified methylic alcohol to be liable to duty |
| 54. | Spirits used in arts or manufactures may be exempted from duty |
| 55. | Weighing machine, weights and measures to be provided by distiller |
| 56. | Distiller to provide accommodation for officer |
| 57. | Fastenings for locks to be provided by distiller |
| 58. | Tampering with locks, etc |
| 59. | Penalty for illegal dealings with wash, low-wines or spirits |
| 60. | Penalty for receiving, etc., spirits illicitly distilled or when duty not paid |
| 61. | Penalty for permitting unlicensed distillation on premises |
| 62. | Penalty on person present at unlicensed distillation, etc |
| 63. | Obstruction of officer |
| 64. | Penalty on person making signals to persons engaged in illicit distilling, etc |
| 65. | Assaults on persons acting under Excise law |
| 66. | Illegal buying or procuring of spirits |
| 67. | Persons in possession of unpermitted spirits |
| 68. | Penalty on constables refusing to aid |
| 69. | Penalty on persons offering or accepting bribes |
| 70. | Power of officers to enter any land |
| 71. | Power of entry on premises of distiller |
| 72. | Power to search for pipes, etc |
| 73. | Power to go on board and search ships |
| 74. | Detention of and penalty on persons unlawfully removing spirits |
| 75. | Power to enter and search for illicit stills and spirits |
| 76. | Supply of lights and ladders |
| 77. | Power to take samples |
| 78. | Power to enter premises of dealer |
| 79. | Power to require receiver, worm-tank and worm to be emptied |
| 80. | Forfeitures and seizures |
| 81. | Restoration of things seized |
| 82. | Procedure in respect of things seized |
| 83. | When reasonable cause for seizure no liability to action or prosecution and no costs to claimant |
| 84. | Dealings with things forfeited and proceeds of sale |
| 85. | Reward to informer and persons aiding |
| 86. | Discharge of offender who informs |
| 87. | Proceedings to be commenced within 6 months and to be taken in name of Comptroller of Excise or Commissioner of Police |
| 88. | Liability of distiller or dealer for acts of servant |
| 89. | Onus of proof of exemption on defendant |
| 90. | Distillery apparatus to be deemed property of distiller |
| 91. | Refund of duty |
| 92. | Liability of corporation to disqualification |
| 93. | Acts to be done by distiller may be done by agent |
| 94. | General penalty |
| 95. | Penalty under sections 25, 26, 51 and 54 |
| 96. | Forms |
| 97. | Regulations |
| 98. | Cabinet may make interim order |
| 99. | Excise duty to be refunded when order expires |
| Schedule 1 | |
| Schedule 2 | |