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[Cites 0, Cited by 4] [Entire Act]

State of Kerala - Section

Section 18 in Abkari Act, 1 of 1077

18. [How duty or countervailing duty may be imposed.] [Substituted for the marginal heading 'How duty may be Imposed' by Finance Act 2003 (Act 12 of 2003) with effect from 1-4-1984.]

- [(1)] [Renumbered by section 6 of Presidents Act 1 of 1964.] [Such duty of excise or countervailing duty may be levied and collected:] [Substituted for the words 'Such duty of excise may be levied' by Finance Act 2003 (Act 12 of 2003) with effect from 1-4-1984. Earlier it is substituted by Section 6(1)(i) of Presidents Act, 1 of 1964.](a)[ in the case of spirit or beer, either on the quantity produced in or passed out of a distillery, brewery, winery or other manufactury licensed or established under section 12 or section 14, as the case may be or in accordance with such scale of equivalents, calculated on the quantity of materials used or by the degree of attenuation of the wash or wort on the value of liquor, as the case may be, as the Government may prescribe;] [Substituted by Finance Act 2003 (Act 12 of 2003) with effect from 1-4-1984.](b)[ in the case of intoxicating drugs, on the quantity produced or manufactured under a licence granted under section 12 or issued from a warehouse licensed or established under section 12 or section 14;] [Substituted by Finance Act 2003 (Act 12 of 2003) with effect from 1-4-1984.](c)[ x x x x ] [Omitted by Section 6(1)(iv) of Presidents Act 1 of 1964.](d)[ x x x x ] [Omitted by Section 6(1)(iv) of Presidents Act 1 of 1964.](e)in the case of toddy, or spirits manufactured from toddy, [in the form of a tax on each tree from which toddy is drawn] [Substituted for the words 'by a tax on each tree from which toddy is drawn' by Section6(1)(v) of Presidents Act 1 of 1964.], to be paid in such instalments and for such period as the Government may direct; or(f)[ in the case of import of spirits, beer or intoxicating drugs, in such manner as may be prescribed;] [Clause (f) substituted by Finance Act 2003 (Act 12 of 2003) with effect from 1-4-1984.][***] [omitted by Section 6(1)(vi) of Presidents Act 1 of 1964.]
(2)[ The duty of excise or countervailing duty under sub-section (1) shall be levied and collected at such rates as may be fixed by the Government, from time to time, by notification in the Gazette, not exceeding the rates specified below:-
  Duty of excise   Maximum Rates
(i) [Duty of excise on liquors (Indian made)] [As per the New Abkari Policy 2008-09 order issued under G.O.(MS) No. 38/08/TD. dated TVM, dated 29-02-2008.]   Rs. 200 per proof litre or an amount equal to200 per cent of the value of the liquor whichever is higher
(ia) [ [Inserted by Act No. 5 of 2018, dated 31.3.2018.] Duty of excise when levied in the form of special fees on Foreign Made Foreign Liquor.   Rs.100 per proof litre]
(ii) Duty of excise on intoxicating drugs   Rs.1.50 per gram
(iii) Duty of excise in form of tax on trees tappedfor toddy   Rs. 50 per tree per half-year or part thereof.
Provided that the excise duty or countervailing duty shall be payable by manufacturer or importer of the liquor or intoxicating drugs as the case may be;Provided further that such duty or countervailing duty may be paid by any subsequent dealer on behalf of the manufacturer or importer, as the case may be.Explanation. - where any liquor is chargeable with duty of excise countervailing duty at a rate depending on the value of the liquor, such value shall be the value at which the Kerala State Beverages (Manufacturing andMarketing) Corporation Limited purchases such liquor from the supplier and in case any such liquor is not purchased by the Kerala State Beverages(Manufacturing and Marketing) Corporation Limited such value shall be the value fixed by the Commissioner.
(3)The luxury tax on liquor or intoxicating drugs shall be levied and collected,-
(i)in the cases of any liquor in the form of a fee for licence for the sale of the liquor and in the form of a gallonage fee or vending fee or in any one of such forms and.
(ii)in the case of an intoxicating drug, in the form of a fee for licence for the sale of the intoxicating drug.]
(4)The luxury tax under sub-section (3) shall be levied at such rates as may be fixed by the Government, from time to time, by notification in the gazette, not exceeding the rates specified below:-Luxury tax
(a) when levied in the form of fee for licence forsale of[Indian Made Foreign Liquor] [Substituted 'foreign liquor (Indian made)' by Act No. 5 of 2018, dated 31.3.2018.]    
  (i) for licence for sale of foreign liquor inwholesale   Rs.15,000 (Rupees fifteen thousand) for a yearor part thereof
  (ii) for licence for sale of foreign liquor inhotels or restaurants   Rs.12,000 (Rupees twelve thousand) for a year orpart thereof
  (iii) for licence for sale of medicated wines   Rs. 1,000 (Rupees one thousand) for a year orpart thereof.
  (iv) for licence for sale of foreign liquor innon-proprietory club to members   Rs.1,500 (Rupees one thousand and five hundred)for a year or part thereof.
(b) [ [Substituted by Act No. 7 of 2014, dated 13.2.2014.] when levied in the form of gallonage fee forforeign liquor (Indian made)   Rs. 30 (Rupees thirty) per bulk litre]
(c) When levied in the form of a fee for licence forthe sale of[Foreign Made Foreign Liquor] [Substituted 'foreign liquor (foreign made)' by Act No. 5 of 2018, dated 31.3.2018.]    
  (i) in wholesale   Rs. 25,00,000 (Rupees twenty five lakhs) for ayear or part thereof
  (ii) in retail   Rs. 10,00.000 (Rupees Ten lakhs) for a year orpart thereof.
  (iii) in hotels or restaurants   Rs. 25,00,000 (Rupees Twenty five Lakhs) for ayear or part thereof.
  (iv) in non-proprietary clubs to its members ayear or part thereof.   Rs.10,00,000 (Rupees Ten lakhs) for
  (v) in Seamen's and Marine Officer's club to itsmembers   Rs.10.00,000 (Rupees Ten lakhs) for a year orpart thereof
(d) When levied in the form of gallonage fee    
  (i)[Foreign Made Foreign Liquor] [Substituted 'foreign liquor (foreign made)' by Act No. 5 of 2018, dated 31.3.2018.]other   Rs. 200 (Rupees two hundred) per than beer andwine bulk litre
  (ii) for foreign made beer and wine   Rs. 25 (Rupees Twenty five) per bulk litre
Provided that where there is a difference of duty of excise, countervailing duty or luxury tax as between two licence periods such difference may be collected in respect of all stocks of foreign liquor or intoxicating drugs held by licencees at the close of the former period.[Provided further that the Government may, permit, the licensees who sell or serve Indian Made Foreign Liquor, to sell or serve Foreign Made Foreign Liquor also, without levying the fees specified in clause (c) above in such manner as may be prescribed.] [Inserted by Act No. 5 of 2018, dated 31.3.2018.][Explanation. [Omitted by Act No. 5 of 2018, dated 31.3.2018.] - ***] [Substituted by Finance Act 2003 (Act 12 of 2003) with effect from 1-4-1984.]