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State of Nagaland - Section

Section 140 in Nagaland Excise Rules

140. Definition, etc. of ganja.

- Ganja is included in the definition of "intoxicating drug" in Section, 2 (16) of the Act. The rate of duty will be prescribed by Government order. The time, place and manner of payment of duty are prescribed in Rules 243 and 245 of these rules.