Chapter V EXCISE DUTY, COUNTERVAILING DUTY, ADDITIONAL EXCISE DUTY AND ADDITIONAL COUNTERVAILING DUTY

may, by notification, levy an excise duty

6[including additional excise duty] on

any excisable article manufactured or produced in the State

7[XXXX] at such

. Substituted by the Act No.1 of 2010, S.2 . Substituted by the Act No.1 of 2010, S.2 . Substituted by the Act No.1 of 2010, S.2

. Heading of Chapter- V substituted by the Act No.9 of 2017, S.3

. Inserted by the Act No. 9 of 2017, S.4 . Inserted by the Act No. 9 of 2017, S.4 .Omitted by the Act No.23 of 1971, S3

rate, not exceeding the rates mentioned in the Schedule, as may be specified in the notification.

1. (2) The Government may, be notification, levy a countervailing duty 1[including additional countervailing duty] duty on any exercisable article manufactured or produced elsewhere in India and imported into the State 2[XXXXX], at such rates as may be specified in the notification, which may not exceed the rates of excise duty 3[or additional excise duty, as the case may be] on similar excisable articles levied under sub-section (1).
2. (3) Different rates may be specified in sub-sections (1) and (2) for different kinds of excisable articles and different modes of levying duties under section 22.

4[additional excise

duty]

5[XXXX] the countervailing duty

6[and additional countervailing

duty] under section 21 shall be levied in one or more of the following modes:-

1. (a) rateably, on the quantity 7[or ad valorem of any excisable article] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse, or imported into the State 8[at such stage or stages and in such manner as may be prescribed];
2. (b) in the case of spirits or other liquors produced in 9[any

quality or strength or in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attenuation of the wash or wort, as the case may be, prescribed.

1. (c) in the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy; (d)

10[By differenct rates of fees on licenses issued for different

purposes mentioned in the sub-section (1) of Section 17 as may be prescribed.]

11[(e) In the form of Retail Excise Tax, Additonal Retail Excise Tax,

Manufacture Excise Tax or any other levy, tax, fee or cess, as may be notified.]

(1) Instead of or in addition to any excise duty, 13[additional excise duty] or fees leviable under section 21 and 22, the Commissioner or any other 14[officer authorized] may accept payment of a sum in consideration of the grant of lease or licence or both for the exclusive privilege in respect of liquor or any other intoxicant under section 17. . Inserted by the Act No.9 of 2017, S.4 . Omitted by the Act No. 23 of 1971, S3 . Inserted by the Act No.9 of 2017, S.4 . Inserted by the Act No.9 of 2017, S.5 . Omitted by the Act No.9 of 2017, S.5 . Inserted by the Act No.9 of 2017, S.5 . Substituted by the Act No. 39 of 2006, S.3 . Added by the Act No.9 of 2017, S.5 . Substituted by the Act No. 23 of 1971, S.4 . Substituted by the Act No. 35 of 2005 . Clause (e) added by the Act No.2 of 2020, S.2 . Substituted by the Act No.10 of 1984 and numbered as sub-sections(1) & (2) Added by the Act No. 35 of 2005 . Inserted by the Act No.9 of 2017, S.6 . Substituted by the Act No. 35 of 2005 (2) It shall be lawful for the Government to prescribe different rates of exclusive privilege fee for different purposes mentioned in sub-section (1) of section 17]. 1[23.A- Payment by the Corporation:-XXXX] 1[23.B- Payment by the Corporation from dated 21.07.1993:- XXXX]

13[additional excise duty] or fees leviable under section 21 and 22, the Commissioner or any other

14[officer authorized] may accept payment of a sum in consideration of the grant of lease or licence or both for the exclusive privilege in respect of liquor or any other intoxicant under section 17.

. Inserted by the Act No.9 of 2017, S.4 . Omitted by the Act No. 23 of 1971, S3 . Inserted by the Act No.9 of 2017, S.4 . Inserted by the Act No.9 of 2017, S.5 . Omitted by the Act No.9 of 2017, S.5 . Inserted by the Act No.9 of 2017, S.5 . Substituted by the Act No. 39 of 2006, S.3 . Added by the Act No.9 of 2017, S.5 . Substituted by the Act No. 23 of 1971, S.4 . Substituted by the Act No. 35 of 2005 . Clause (e) added by the Act No.2 of 2020, S.2

. Substituted by the Act No.10 of 1984 and numbered as sub-sections(1) & (2) Added by the

Act No. 35 of 2005

. Inserted by the Act No.9 of 2017, S.6

. Substituted by the Act No. 35 of 2005

1. (2) It shall be lawful for the Government to prescribe different rates of exclusive privilege fee for different purposes mentioned in sub-section (1) of section 17].

1[23.A- Payment by the Corporation:-XXXX]

1[23.B- Payment by the Corporation from dated 21.07.1993:- XXXX]

of unwillingness to tap excise trees, etc., - (1) Where in any area, a duty under section 21 is levied, the owner or other person in possession of the excise trees in that area, who is unwilling to have his excise trees tapped or to allow the drawal of toddy there from, shall, before the date notified in this

regard by the authority empowered to grant a license under section 13,

intimate his unwillingness in writing to the said authority.

2[Every such

intimation received before the date so notified may be approved by the Commissioner subject to such rules as may be made in this behalf and shall take effect only on and from the date on which it is so approved; and the intimation so approved shall not be revoked during the period of seventeen months from the date so notified.]

1. (2) Where no such intimation is received by the said authority before the date so notified, the licence applied for under section 13 may be granted to the person applying therefor. (3) 3[XXXX]

Where the excise trees are tapped or toddy is drawn there from without any licence under section 13, the duty payable

4[under this Act]

shall be recoverable primarily from the person who has tapped the excise trees or caused them to be tapped and in default of payment by, or on failure of recovery from such person, the duty shall be recoverable from the occupier, if any, of the land in which the said excise trees are standing, or if the excise trees do not belong to the occupier of such land or if the land is not occupied by any person, from the owner or other person in possession of the excise trees, unless such owner or other person proves that the excise trees were tapped or toddy was drawn there from without his knowledge.

Where a license is granted, the owner or other person in possession of excise trees shall be entitled to receive as rent for each excise tree from which toddy is tapped or drawn, such sum, as may be prescribed which shall not exceed fifty per cent, of the duty payable therefor, under section 23 and the said rent shall be payable by the person from whom the duty under section 23 is payable and shall be deposited by him in the Government treasury, for being paid to the owner or other person who is entitled to it, in such manner as may be prescribed,

5[such sum as may be prescribed,

6[XXXXX], and the said rent shall be paid, by the person from whom the duty under this Act is payable, directly to the owner or other person who is entitled to it.]

No person shall without the permission of the Collector or such officer as may be empowered by the Government in this behalf, cut down or destroy any excise tree 7[XXXXX]. Such permission may be given subject to such conditions and on payment of such fees as may be prescribed. . Omitted by the Act No.5 of 2012, S.3 . Substituted by the Act No. 6 of 1974, S.2 . Omitted by the Act No. 10 of 1989, S.7 . Substituted by the Act No.4 of 1979, S.2 . Substituted by the Act No.4 of 1979, S.3 . Omitted by the Act No.10 of 1989, S.8 . Omitted by the Act No.10 of 1989, S.9

7[XXXXX]. Such permission may be given subject to such conditions and on payment of such fees as may be prescribed.

. Omitted by the Act No.5 of 2012, S.3

. Substituted by the Act No. 6 of 1974, S.2

. Omitted by the Act No. 10 of 1989, S.7 . Substituted by the Act No.4 of 1979, S.2