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[Cites 0, Cited by 0] [Section 18] [Entire Act]

State of Kerala - Subsection

Section 18(4) in Abkari Act, 1 of 1077

(4)The luxury tax under sub-section (3) shall be levied at such rates as may be fixed by the Government, from time to time, by notification in the gazette, not exceeding the rates specified below:-Luxury tax
(a) when levied in the form of fee for licence forsale of[Indian Made Foreign Liquor] [Substituted 'foreign liquor (Indian made)' by Act No. 5 of 2018, dated 31.3.2018.]    
  (i) for licence for sale of foreign liquor inwholesale   Rs.15,000 (Rupees fifteen thousand) for a yearor part thereof
  (ii) for licence for sale of foreign liquor inhotels or restaurants   Rs.12,000 (Rupees twelve thousand) for a year orpart thereof
  (iii) for licence for sale of medicated wines   Rs. 1,000 (Rupees one thousand) for a year orpart thereof.
  (iv) for licence for sale of foreign liquor innon-proprietory club to members   Rs.1,500 (Rupees one thousand and five hundred)for a year or part thereof.
(b) [ [Substituted by Act No. 7 of 2014, dated 13.2.2014.] when levied in the form of gallonage fee forforeign liquor (Indian made)   Rs. 30 (Rupees thirty) per bulk litre]
(c) When levied in the form of a fee for licence forthe sale of[Foreign Made Foreign Liquor] [Substituted 'foreign liquor (foreign made)' by Act No. 5 of 2018, dated 31.3.2018.]    
  (i) in wholesale   Rs. 25,00,000 (Rupees twenty five lakhs) for ayear or part thereof
  (ii) in retail   Rs. 10,00.000 (Rupees Ten lakhs) for a year orpart thereof.
  (iii) in hotels or restaurants   Rs. 25,00,000 (Rupees Twenty five Lakhs) for ayear or part thereof.
  (iv) in non-proprietary clubs to its members ayear or part thereof.   Rs.10,00,000 (Rupees Ten lakhs) for
  (v) in Seamen's and Marine Officer's club to itsmembers   Rs.10.00,000 (Rupees Ten lakhs) for a year orpart thereof
(d) When levied in the form of gallonage fee    
  (i)[Foreign Made Foreign Liquor] [Substituted 'foreign liquor (foreign made)' by Act No. 5 of 2018, dated 31.3.2018.]other   Rs. 200 (Rupees two hundred) per than beer andwine bulk litre
  (ii) for foreign made beer and wine   Rs. 25 (Rupees Twenty five) per bulk litre
Provided that where there is a difference of duty of excise, countervailing duty or luxury tax as between two licence periods such difference may be collected in respect of all stocks of foreign liquor or intoxicating drugs held by licencees at the close of the former period.[Provided further that the Government may, permit, the licensees who sell or serve Indian Made Foreign Liquor, to sell or serve Foreign Made Foreign Liquor also, without levying the fees specified in clause (c) above in such manner as may be prescribed.] [Inserted by Act No. 5 of 2018, dated 31.3.2018.][Explanation. [Omitted by Act No. 5 of 2018, dated 31.3.2018.] - ***] [Substituted by Finance Act 2003 (Act 12 of 2003) with effect from 1-4-1984.]