Amendment status not verified — confirm the current text below against the official source.
Payment for grant of leases.— (1) Instead of or in addition to any duty leviable under this Chapter, the State Government may accept payment of a sum in consideration of the grant of any lease under Section 18. 21 (2) Nothing contained in sub-section (1) shall be construed to preclude the State Government from enhancing or reducing the sum received in consideration of a grant of any lease under Section 18 during the course of a financial year or during the currency of a licence and the power to enhance or reduce the sum shall include power to give retrospective effect to such enhancement or reduction from a date not earlier than the commencement of the financial year. 27-A. Savings for duties being levied at commencement of the Constitution— (1) Until provision to the contrary is made by Parliament, the State Government may continue to levy any duty of which this section applies which it was lawfully levying immediately before the commencement of the Constitution under this Chapter as then in force. (2) The duties to which this section applies are— (a) any duty on intoxicants which are not excisable articles within the meaning of this Act; (b) any duty on an excisable article produced outside India and imported into the State whether across a customs frontier as defined by the Central Government or not; Omitted (3) Nothing in this section shall authorise the levy by the State Government of any duty which, as 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 outside the State, discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality. 22 CHAPTER VI LICENCES, PERMITS AND PASSES