Amendment status not verified — confirm the current text below against the official source.
Manner of levying excise duties. 46 Gujarat Prohibition Act., 1949 [1949 : Bom. XXV (i) by payment either in the 1[State] at the time of its import or in the 2[State] or territory of export at the time of its export, or (ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act ; (b) in the case of an excisable article exported by payment in the 1[State] at the time of its export, or in the 2[State] or territory of import; (c) in the case of excisable articles transported — (i) by payment in the district from which they are transported, or (ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act ; (d) in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act— (i) by a rate charged upon the quantity produced in or issued from the dis- tillery or brewery, as the case may be, or issued from a warehouse established or licensed under this Act, or (ii) by a rate charged in accordance with such 3[scale of equivalents] calcu- lated on the quantity of materials used or by the degree of attenuation of the wash or wort, as the case may be, as the 4[State] Government may prescribe; (e) in the case of intoxicating drugs manufactured 5[in the State] by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act : Provided that where payment is made upon issue for sale from a warehouse estab- lished or licensed under this Act, such payment shall be at the rate of the duty in force at the date of issue from the warehouse : Provided further that where one and the same person is permitted — (i) to manufacture or import and to sell, or (ii) to manufacture and export country liquor or any intoxicant, such duty may be levied in consideration of the joint privileges granted, as the Collector deems fi t. 6[107. The State Government may, by rules, prescribe the fees payable in respect of any privilege, licence, permit, pass or authorisation granted or issued under this Act]. 7[107A. Every person who imports or manufactures any of the articles mentioned in section 24A shall— (a) submit to the Collector within such period and in such form, as may be pre- scribed, a declaration of the quantity of such articles in his possession on the importation or manufacture of the said articles, as the case may be; (b) maintain accounts of the articles in such form and submit such returns as may be prescribed.