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

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

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

Q: Is Section 108 TGPA still in force?

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

Q: What is धारा 108 TGPA?

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

Q: What is Dhara 108 TGPA?

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

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

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

Law on Tips Editorial Board

- Whoever imports, exports, transports, possesses, [sells] [This word was inserted by Bombay 26 of 1952, Section 45(1).] or manufactures any intoxicant or hemp without the payment of duty or fee provided for under this Act shall, on conviction [in addition to being required to pay such duty or fee, be punished with imprisonment for a term which may extend to one year or with fine which may extend to one thousand rupees or the amount of such duty or fee, whichever is greater, or with both.] [This portion was substituted for the portion beginning with the words 'be liable to the same punishments' and ending with the words 'of this Act', by Bombay 26 of 1952, Section 45 (z).]