Excise duty of opium. -
(1)
There shall be issued and paid a duty of excise on opium produced in Uttar Pradesh at such rates not exceeding two rupees per kilogram as the State Government may notify from time to time, and different rates may be notified in respect of different forms of opium.(2)
Until a notification is issued under sub-section (1), the duty of excise on poppy heads produced in Uttar Pradesh shall be levied and paid at the following rates, namely :| (a) | on poppy heads exported outside Uttar Pradesh | Twenty-five paise per kilogram |
| (b) | on poppy heads other than those mentioned in Clause, (a) | Fifty paise per kilogram |
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