Section 25 in Mizoram Liquor (Prohibition and Control) Act, 2014
25. Mode of levy of duty.
- Subject to such rules regulating the time, place and manner of the levy and collection of duty, as may be prescribed, and duty imposed under Section 24 may be levied in any of the following ways:-(1)on an exciseable article imported,-(a)by payment upon or before import in Mizoram or in the State or Territories from which the article is brought, or(b)by payment before issue of transport permit at District offices;(c)by payment upon issue for sale from distillery, brewery, winery, bottling plant and bonded warehouse established under this Act;(2)on an exciseable article exported - by payment in Mizoram or in the State or Territory to which the article is sent;(3)on an exciseable article transported,-(a)by payment in the district from which the article is sent, or(b)by payment upon issue for sale from a distillery, brewery, winery, bottling plant or bonded warehouse established under this Act,-(4)(a)on liquor, wine or beer manufactured in any distillery, brewery, winery or bottling plant established under this Act,(b)in accordance with such scale or equivalence calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the Government may prescribed;Provided that, where payment is made upon the issue of an exciseable article for sale from a distillery, brewery, winery, bottling plant or bonded warehouse, it shall be at the rate of duty in force on the date of issue of such article from such distillery, brewery, winery, bottling plant or bonded warehouse established under this Act.
