Section 17 in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
17. How duty may be imposed.
- Such duty may be levied in one or more of the following ways(a)by duty of excise to be charged, in the case of spirits or beer, either on the quantity produced in the distillery or brewery or passed out of the distillery, brewery or warehouse [or imported into or exported from the State,] [Added by Act XLV of Svt. 2011 and subsequently substituted by Act XV of 1987, Section 3.] as the case may be ;(b)in the case of intoxicating drugs, by a duty to be rateably charged on the quantity produced or manufactured or passed out of the warehouse or on the acreage cultivated ;(c)by payment of a sum in consideration of the grant of any exclusive or other privilege -(1)of manufacturing or supplying by wholesale, or(2)of selling by retail, or(3)of manufacturing or supping by wholesale, and selling by retail any country liquor or intoxicating drug in any local area and for any specified period of time ;(d)by fees on licences for manufacture or sale ;(e)by transport duties assessed in such manner as [the Government] [In sections 1 (para third), 3 clauses (7) and (9), 4, 5 (proviso), 7, 8, 10(d), 11, 12, 13, 15, 16, 17(e), 18, 20(d), 25, 63(b),63(c), 63(d) and 64 for the words 'His Highness the Maharaja Bahadur' the words 'the Government' substituted by Act X of Svt. 1996.] may direct;(f)[ by duty on bottling of liquor.] [Clause (f) added by Act XIII of 1959.]
