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The State Excise Act provides for
manufacture, possession , sale, transport, import
and export of alcoholic liquor and imposition of
duty of Excise therein and for matter connected
therewith. The Revenue to the State Government by
way of Excise duty, vend fee, export fee, license fee
etc is collected by the State Government on
alcoholic liquor under the provision of the Sikkim
Excise Act. So far as the Medical and toilet
Preparation Act is concerned, it is an enactment of
the Central Government which provides for
manufacture possession, sale etc of all the
alcoholic medicinal and toiletries products. As
provided under the Act, the implementation of the
Act is done by the State Government through the
Excise Department and Excise Revenue as per the
rates prescribed under the Rule is collected and
retained by the State Government. With regard to
Narcotic and Psychotropic Substances Act, it is
again a central Act and the Act provides for the
control on trafficking and consumption of Narcotic
and Psychotropic substances defined under the aforesaid Act.
The Narcotic and Psychotropic Substances Act is
implemented at the State level through the
department, viz, Excise, Health and Police. As per
the Allocation of Business for the Department of the
Government of Sikkim the responsibility for
implementation and co-ordination with the state
level agencies and the Central Government is to be
done through the Excise department |
