The State Government may, from time to time, by notification in the official Gazette, make rules consistent with this Act, to permit absolutely, or subject to the payment of duty or to any other conditions, and to regulate within the whole or any specified part of the territories administered by such Government, all or any of the following matters :(a)the possession of opium;(b)the transport of opium;(c)the importation or exportation of opium; and(d)the sale of opium and the form of duties leviable on the sale of opium by retail:Provided that no duty shall be levied under any such rule on any opium imported and on which a duty is imposed by or under the law relating to sea customs for the being in force or under the Dangerous Drugs Act, 1930.
