Amendment status not verified — confirm the current text below against the official source.
Modes of levying duties - The excise duty, 4[additional excise duty] 5[XXXX] the countervailing duty 6[and additional countervailing duty] under section 21 shall be levied in one or more of the following modes:- (a) rateably, on the quantity 7[or ad valorem of any excisable article] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse, or imported into the State 8[at such stage or stages and in such manner as may be prescribed]; (b) in the case of spirits or other liquors produced in 9[any distillery established or continued or any distellery, brewery or manufactory licensed under this Act], in accordance with its quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attenuation of the wash or wort, as the case may be, prescribed. (c) in the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy; (d) 10[By differenct rates of fees on licenses issued for different purposes mentioned in the sub-section (1) of Section 17 as may be prescribed.] 11[(e) In the form of Retail Excise Tax, Additonal Retail Excise Tax, Manufacture Excise Tax or any other levy, tax, fee or cess, as may be notified.] 9 12[23. Payment of exclusive privilege – (1) Instead of or in addition to any excise duty, 13[additional excise duty] or fees leviable under section 21 and 22, the Commissioner or any other 14[officer authorized] may accept payment of a sum in consideration of the grant of lease or licence or both for the exclusive privilege in respect of liquor or any other intoxicant under section 17. 1 . Inserted by the Act No.9 of 2017, S.4