Amendment status not verified — confirm the current text below against the official source.
(1) An excise duty or countervailing duty of such amount as [State Government] may, by Notification in the [Kerala Government Gazette], specify from time to time shall, if they so direct, be levied on all liquors and intoxicating drugs permitted to be imported, exported, transported, manufactured, issued from any manufactory or institution or sold under the provisions of this Act or any rule, notification, licence or permit issued thereunder. (2) Such duty may be levied in any one or more of the ways prescribed in the rules made under this Act. (3) Nothing in this section shall authorise the levy of any duty which has between goods manufactured or produced in the State and similar goods not so manufactured or produced, discriminates in favour of the former or which in the case of goods manufactured or produced in one locality and similar goods manufactured or produced in another locality. Adapted by K.A.L. Order, 1956.