18A. [ Excise duty or countervailing duty on liquors and intoxicating drugs. [This section was inserted by section 2 of the Madras Prohibition (Second Amendment) Act, 1948 (Madras Act XIX of 1948).]
(1)An excise duty or countervailing duty of such amount as the [State] Government may, by notification in the Fort St. George Gazette, specify from time, to time shall, if they so direct, be levied on all liquors and intoxicating drugs permitted to be imported, exported, transported, manufactured, issued from any manufactory or institution or sold. under the provisions of this Act or any rule, notification, licence or permit issued thereunder.(2)Such duty may be levied in any one or more of the. ways prescribed in the rules made under this Act.(3)Nothing in this section shall authorize the levy of any duty which, as between goods manufactured or produced in the [State] [This word was substituted for the word ' Province ' by the Adaptation Order of 1950.] and similar goods not so manufactured or produced, discriminates in favour of the former or which, in the case of goods manufactured or produced outside the [State] [This word was substituted for the word 'Province' by the Adaptation Order of 1950.], discriminates between goods manufactured or produced in one locality, and similar goods manufactured or produced in another locality.]
