section 21
Prohibition of import, export or transport of liquor
The Himachal Pradesh Excise Act, 2011Tax201183 sections
Statutory text
No liquor shall be imported, exported or transported except,- (a) after payment of any excise duty or fee or countervailing duty, if any, to which it may be liable under this Act, or on execution of a bond, as prescribed, for such payment, and (b) in accordance with such conditions as the State Government may impose.
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