Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 27] [Entire Act]

State of Odisha - Section

Section 27 in The Bihar and Orissa Excise Act, 1915

27. Power to impose duty on import, transport and manufacture.

(1)[An excise duty or countervailing duty, as the case may be,] [Substituted by A.L.O. 1937.] at such rate or rates as the [State Government] [Substituted by A.L.O. of 1950.] may direct, may be imposed either generally or for any specified local area, on
(a)any excisable article imported; or
(b)any excisable article exported; or
(c)any excisable article transported; or
(d)any excisable article (other than tari) manufactured under any licence granted in respect of Clause (a) of Section 13; or
(e)any hemp plant cultivated, or any portion of such plant collected, under any licence granted in respect of Clause (b) or Clause (c) of Section 13; or
(f)any excisable article manufactured in any distillery or brewery licensed, established, authorised or continued under this Act.
Explanation - Duty may be imposed on any article under this subsection at different rates according to the places to which such article is to be removed for consumption, or according to the varying strengths and quality of such articles.
(2)An excise duty or countervailing duty, as the case may be, at such rate or rates as the [State Government] [Substituted by A.L.O., 1950.] may direct, may be imposed, either generally or for any specified local area, on any lari drawn under any licence granted under Section 14, Sub-section (1).
(3)Notwithstanding anything contained in Sub-section (1)
(i)duty shall not be imposed thereunder on any article which has been imported into [India] [Substituted by A.L.O., 1951.] and was liable, on such importation, to duty under the Indian Tariff Act, VIII of 1894, or the Sea Customs Act, VIII of 1878, if
(a)the duty as aforesaid has been already paid; or
(b)a bond has been executed for the payment of such duty; and
(ii)[* * *] [Omitted by A.L.O., 1937.]
[27A] [Inserted by Orissa Act 15 of 1974.]. Imposition of luxury tax.
(1)A luxury tax on the sale of foreign liquor may be imposed either generally or in respect of any local area specified in that behalf by the State Government.
(2)The luxury tax shall be levied at such rates, not exceeding the rates specified below, and in such manner as the State Government may, by Rules, prescribe.
  Description of the Liquor Maximum rate per liter
1. Champagne and medicated wines issued by the ExciseCommissioner as sparkling wines, wines of all other kinds andliquor Rs. 20.00
2. Beer, cider and fermented liquor. Rs. 3.00
[Validation of collection made on account of gallonage fee or literage fee [Vide Section 3 of Act 15 of 1974.] - Any gallonage fee or literage fee imposed or purported to have been imposed under the principal Act or the Rules made thereunder prior to the date of commencement of this Act shall, for all intents and purposes, be deemed to be luxury tax imposed under the principal Act as amended by this Act and all collections made on account of any such fee and all arrears due to such account prior to the aforesaid date shall be deemed to be collections made and arrears due on account of such luxury tax; and the rate at which such collections have been made and such arrears have become due shall be deemed to be the rates prescribed under the principal Act as amended by this Act.]