Section 28 in The Bihar and Orissa Excise Act, 1915
28. Way of levying such duty.
- Subject to any Rules made under Section 90, Clause (12), any duty imposed under Section 27 may be levied in any of the following ways:(a)on any excisable article imported,(i)by payment (on or before importation), in the [State] [Substituted by A.L.O., 1950.] [* * *] [Omitted by A.L.O., 1950.] or in the [State] [Substituted by A.L.O., 1950.] or territory from which the article is brought, or(ii)by payment upon issue for sale from a warehouse established, authorised or continued under this Act;(b)on an excisable article exported by payment in the [State] [Substituted by A.L.O., 1950.] [* * *] [Omitted by A.L.O., 1950.] or in the [State] [Substituted by A.L.O., 1950.] or territory to which the article is sent;(c)on an excisable article transported,(i)by payment in the district from which the article is sent, or(ii)by payment upon issue for sale from a warehouse established, authorised or continued under this Act;(d)on intoxicating,,drugs manufactured, cultivated or collected,(i)by a rate charged upon the quality manufactured under a licence granted in respect of the provisions of Section 13, Clause (a), or issued for sale from a warehouse established, authorised or continued under this Act, or(ii)by a rate assessed on the area covered by, or on the quantity or outturn of, the crop cultivated or collected under a licence granted in respect of the provisions of Section 13 Clause (b) or Clause (c);(e)on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act-(i)by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act, or(ii)in accordance with such scale of equivalents, calculated on the quantity of materials used, or by the degree of attenuation of the wash or worth, as the case may be, as the [State Government] [Substituted by A.L.O. 1950.] may prescribe; and(f)on tari drawn under a licence granted under Section 24, Subsection (1) - by a tax on each tree from which the drawing of tari is permitted:Provided that, where payment is made upon the issue of an excisable article for sale from a warehouse, it shall be at the rate of duty in force on the date of issue of such article from such warehouse:Provided also that no tax shall be levied in respect of any tree from which tari is drawn only for the manufacture of gur or molasses and under such special conditions as the Board may prescribe.
