Amendment status not verified — confirm the current text below against the official source.
A duty shall, if 1 [the Government] so direct, be levied on all liquor and intoxicating drugs manufactured 2 [in the territories of the Union territory of Jammu and Kashmir or imported into or exported from the Union territory] 3 [x x x] of such amount as the Government may from time to time prescribe : Provided that it shall be lawful for 1 [the Government] to exempt any liquor or intoxicating drug from any duty to which the same may be liable under any of the provisions of this Act.