Section 108: Penalty for import, export, etc. of intoxicant etc. without payment of duty

Q: What does Section 108 of The Maharashtra Prohibition Act, 1949 (TMPA) deal with?

Section 108 TMPA pertains to "Penalty for import, export, etc. of intoxicant etc. without payment of duty". It is part of the The Maharashtra Prohibition Act, 1949, a legislation enacted by the Parliament of India. Section 108 of The Maharashtra Prohibition Act, 1949 (TMPA) prescribes penalty for import, export, etc. of intoxicant etc. without payment of duty. As verified on 19 May 2026.

Q: Is Section 108 TMPA still in force?

Yes, Section 108 of the The Maharashtra Prohibition Act, 1949 is currently in force across the Republic of India.

Q: What is धारा 108 TMPA?

धारा 108 TMPA is the Devanagari Hindi reference for Section 108 of the The Maharashtra Prohibition Act, 1949. Section 108 of The Maharashtra Prohibition Act, 1949 (TMPA) prescribes penalty for import, export, etc. of intoxicant etc. without payment of duty. As verified on 19 May 2026.

Q: What is Dhara 108 TMPA?

Dhara 108 TMPA is the Roman Hindi reference for Section 108 of the The Maharashtra Prohibition Act, 1949. "Dhara" means "Section" in Hindi. Section 108 of The Maharashtra Prohibition Act, 1949 (TMPA) prescribes penalty for import, export, etc. of intoxicant etc. without payment of duty. As verified on 19 May 2026.

Q: How to cite Section 108 of The Maharashtra Prohibition Act, 1949?

Cite as: "Section 108, The Maharashtra Prohibition Act, 1949 (TMPA)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Prohibition Act, 1949, § 108 (India).

Law on Tips Editorial Board

Whoever, holding a licence, permit, pass or authorization under this Act, imports, exports, transports, possesses, sells or manufactures any intoxicant without payment of duty or fee provided for under this Act shall, on conviction, in addition to the duty or fee required to be paid by him under this Act, be punished,—

(a) for the first offence, with imprisonment for a term which may extend to one year and with fine which shall not be less than three times of the amount of the duty or fee evaded by him;

(b) for the second offence, with imprisonment for a term which may extend to eighteen months and with fine which shall not be less than four times of the amount of the duty or fee evaded by him;

(c) for the third or subsequent offence, with imprisonment for a term which may extend to two years and with fine which shall not be less than five times of the amount of the duty or fee evaded by him .