Section 14 in The Bihar and Orissa General Clauses Act, 1917
14. Duty to be taken 'pro rata' in Enactments.
- Where by any enactment now in force or hereafter to be in force, any duty of customs or excise, or in the nature thereof, is leviable on any given quantity, by weight, measure or value of any goods or merchandise, then a like duty is leviable according to the same rate on any greater or less quantity.
