Bare ActsThe Odisha Excise Act

Section 34

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

Luxury tax :– A luxury tax on the sale of foreign liquor may be imposed either generally or in respect of any local area specified in that behalf by the State Government at such rates and in such manner as may be prescribed.

Section 34 – The Odisha Excise Act | DailyLaw.ai