Law · Excise Laws
Which of the following statements is/are correct regarding the legislative framework and amendments of the Uttar Pradesh Excise Act? 1. The 1985 Amendment introduced Section 38-A, authorizing the collection of interest on excise arrears at a rate of 18–24%. 2. The 2018 Reform (Act 4) removed Ganja and Charas from the scope of the Act and transitioned their legal regulation to the Narcotic Drugs and Psychotropic Substances (NDPS) Act. 3. Under the 1970 statutory provisions, the failure of a Lekhpal or Village Policeman to report illegal excise activity within their jurisdiction constitutes a criminal omission. Select the answer using the code given below:
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 11 and 2 only
- 21 only
- 32 and 3 only
- 41, 2 and 3✓
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1, 2 and 3
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