Power to impose duty on import, export, transport and manufacture

(1) An excise duty or a countervailing duty, as the case may be, at such rate or rates as the State Government may direct from time to time, 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 (other than tari) manufactured under any license granted in respect of clause (a) of section 12, or (e) any hemp plant (Cannabis Sativa) cultivated, or any portion of such plant collected, under any license granted in respect of clause (b) or clause (c) of section 12, or (f) any excisable articles manufactured in any distillery or brewery licensed, established, authorised or continued under this Act. Explanation :- Duty may be imposed on any article under these sub-section at different rates according to the varying strength and quality of such article. (2) An excise duty or a countervailing duty 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 any tari drawn under any license granted under sub-section (1) of section 12. (1) If any licensed vendor, or anyperson in his employees and acting on his behalf, (a) in contravention of section 23 employs or permits to be employed, in any part of his licensed premises referred to in that section, any person under age of 21 years or any doman, or (b) sells any intoxicant to a person who is drunk and intoxicated, or (c) sells or delivers any spirit or intoxicating drug to any persons apparently under the age of twenty one years whether for consumption by such person or by any other person, and whether for consumption on or off the premises of such vendor, or (d) Permits drunkness, intoxication, disorderly conduct, gambling or gamming on the premises of such vendor, or (e) Permits any person whom he knows or has reason to be believe, to have been convicted of any non-bailable offence, or (f) permits any prostitute to meet, or remain on the premises of such vendor, whether for the purpose of crime or prostitution or not, he shall be liable to fine which may extend to two thousand rupees. (2) When any licensed vendor, or any person in his employ and acting on his behalf is charged with permitting drunkness or intoxication on the premises of such vendor, and it is proved that any person was drunk or intoxicated on such premises, it shall lie on the person charged to prove that the vendor and the persons employed by him took all reasonable steps for preventing drunkness or intoxication on such premises.