Chapter V EXCISE REVENUE

Excise revenue shall be levied and

recovered under the following heads, namely:-

1. (a) duty;
2. (b) license fee;
3. (c) label registration fee; import or export or transportation or movement fee;
4. (d) Accruals through privilege fee, fines, penalties and other sundry receipts etc; and
5. (e) Any other duty, cess, fee or surcharge as the State Government may, by notification, impose.

(1) Every license renewed or permit/ pass granted under this Act -

1. (a) shall be renewed or granted (i) On payment of such fees (if any), and (ii) Subject to such restrictions and on such conditions, and
2. (b) shall be in such form and contain such particulars, as the Rules may provide.

1. (2) Every license renewed or permit or pass granted under this Act shall be for such period (if any) as prescribed by rule made by the State Government under this Act.

Notwithstandingthat a writ petition has been preferred or a suit or other proceeding has been instituted in any court or any appeal has been filed before any Tribunal or the Excise Commissioner or a revision has been filed before the State Government, any sum due to the State Government under this Act as a result of demand or order made or passed by any officer or authority empowered in this behalf by or under this Act, shall be payable in accordance with such demand or order unless and until such payment has been stayed by the competent authority or the Court.

1. (1) An excise duty or a countervailing duty or any other duty or fee, as the case may be, at such rate or rates as the State Government may direct, may be imposed, either generally or for any specified local area on -
   • (a) any excisable article imported, or
   • (b) any excisable article exported, or
   • (c) any excisable article transported, or
   • (d) any excisable article manufactured under any license issued or renewed under this Act, or
   • (e) any excisable article manufactured in any distillery or brewery licensed, established, authorized or continued under this Act. Explanation-(1) – Duty may be imposed on any article under this sub-section at different rates according to the places to which such article is to be removed for consumption, or according to the varying strength and quality of such article.
2. (2) A duty, at such rate or rates as the State Government may direct, may be imposed, either generally or for any specified local area, on any intoxicant under the provisions of this Act.