State Act
Section 12-A. Possession of unused and printed labels corks, capsules, seals by certain persons.
1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)
1[12-A. Possession of unused and printed labels, corks, capsules, seals by certain persons.––No person shall have in his possession: –– (a) any unused and printed label, cork, capsule or seal, duly approved by the Commissioner under this Act or under any rule or order made thereunder for use by a person licensed to establish or work in a distillery or brewery ; or (b) any other label, cork, capsule, or seal which is an imitation of such unused and printed label, cork, capsule or seal as specified in clause (a) : Provided that nothing herein shall apply to: –– (i) a person licensed to establish or work in a distillery or brewery or who is incharge of the Jammu and Kashmir Excise Department Ware-house at Jammu or Srinagar ; or (ii) a person who, in the execution of an order received from a person specified in sub-clause (i), manufactures or prints such labels, corks, capsules or seals.]