27. Excise duty, countervailing duty and special duty.
(1) There shall be levied and collected duty on all intoxicants which are produced, manufactured, transported or imported into Delhi at such rates as may be prescribed, not exceeding the rates set forth in the Schedule.(2)There shall be levied and collected fees for terms, conditions and form of, and duration of, licence, permit and pass.(3)In computing the retail price, notwithstanding anything contained in sub-section (1) of section 27, the duty shall be so increased and computed that the retail price is rounded off up to the next higher multiple of ten rupees, as notified by the Government and such increased duty shall be collected by the Government in the manner prescribed.
