Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in any other law for the time being in force and subject to the rules made under this Act, there shall be levied for the purposes of this Act, a cess at a rate not exceeding ten rupees per proof litre to be notified by the Government from time to time on the sale of Punjab Medium Liquor, Indian Made Foreign Liquor and Beer in the State of Punjab. (2) The cess levied under sub-section (1), shall be collected by the Department of Excise and Taxation in the prescribed manner. (3) The proceeds of the cess levied under sub-section (1), shall be transferred by the Department of Excise and Taxation directly to the Fund within such period, as may be prescribed.