Section 10 in The Punjab General Clauses Act, 1898
10. Duty to be taken pro rata in enactment.
- Where, by any enactment now in force or hereafter put 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 lesser quantity.
