Section 27AState of Chattisgarh Act

Section 27A: Savings for duties being levied at commencement of the Constitution

Chhattisgarh Excise Act, 1915

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 to 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.

(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 ox produced in one locality and similar goods manufactured or produced in another locality.

Sec 27 — Payment for grant of leases

Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.