Section 106State of Gujarat Act

Section 106: Manner of levying excise duties

Gujarat Prohibition Act, 1949

Manner of levying excise duties.

- Subject to any regulations to regulate the time, place and manner of payment made by the [Director] [This word was substituted for the word 'Commissioner' by Bombay 28 of 1950, Schedule] in this behalf, the duties referred to in Section 105 may be levied in one or more of the following ways

(a)

In the case of an excisable article imported-

(i)by payment either in the [State] [This word was substituted for the words 'pre-Reorganisation State of Bombay, excluding the transferred territories' by Bombay 12 of 1959, Section 3.] at the time of its import or in the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] or territory of export at the time of its export, or

(ii)by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;

(b)

in the case of an excisable article exported by payment in the [State] [This word was substituted for the words 'pre-Reorganisation State of Bombay, excluding the transferred territories' by Bombay 12 of 1959, Section 3.] at the time of its export, or in the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] or territory of import;

(c)

in the case of excisable articles transported-

(i)by payment in the district from which they are transported, or

(ii)by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;

(d)

in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act-

(i)by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under this Act, or

(ii)by a rate charged in accordance with such [scale of equivalents] [These words were substituted for the words 'sale of equivalents' by Bombay 22 of 1960, Section 68.] calculated on the quantity of materials used or by the degree or attenuation of the wash or wort, as the case may be, as the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government may prescribe;

(e)

in the case of intoxicating drugs manufactured [in the [State] [These words were substituted for the word 'in pursuance of a licence granted under this Act' by Bombay 26 of 1959, Section 42.]] by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act:

Provided that, where payment is made upon issue for sale from a warehouse established or licensed under this Act, such payment shall be at the rate of the duty in force at the date of issue from the warehouse:Provided further that where one and the same person is permitted-

(i)

to manufacture or import and to sell, or

(ii)

to manufacture and export,

country liquor or any intoxicant, such duty may be levied in consideration of the joint privileges granted, as the Collector deems fit.

Sec 105 — Excise Duties

Sec 107 — [ Fees. [Section 107 was inserted by Gujarat 9 of 1878, Section 12.]

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