Bare ActsThe JAMMU AND KASHMIR EXCISE ACT, 1958

Section 16

Duty on liquor or intoxicating drugs

Amendment status not verified — confirm the current text below against the official source.

Duty on liquor or intoxicating drugs.––A duty shall, if 1[the Government] so direct, be levied on all liquor and intoxicating drugs manufactured in the territories of the State 3[or imported into or exported from the State] 4[x x x] of such amount as the Government may from time to time prescribe : Provided that it shall be lawful for 2[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. 5[16-A. Approval to the label. ––No liquor, whether manufactured in the State or imported, shall be purchased, stored or sold in the State unless the label of such brand is approved by the Commissioner subject to such conditions as may be laid down by him and on payment of such fee as the Government may, by notification in the Govern­ment Gazette, specify from time to time.]

Section 16 – The JAMMU AND KASHMIR EXCISE ACT, 1958 | DailyLaw.ai