Section 26 in The Bihar Prohibition And Excise Act, 2016
26. Nature and components of excise revenue.
- Excise revenue shall be levied and recovered under the following heads, namely:-(a)duty;(b)license fee;(c)label registration fee; import or export or transportation or movement fee;(d)Accruals through privilege fee, fines, penalties and other sundry receipts etc; and(e)Any other duty, cess, fee or surcharge as the State Government may, by notification, impose.
