(1)duty may be levied -(a)on intoxicating drugs by an acreage rate levied on the cultivation of the hemp plant or by a rate charged on the quantity collected;(b)on spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act -(i)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, as the case may be, as the State Government may prescribe, or;(ii)by a rate charged directly on the materials used;(c)on tari, by a tax on each tree from which the tari is drawn.
