Section 18A(1) in Tamil Nadu Prohibition Act, 1937
(1)An excise duty or countervailing duty of such amount as the [State] Government may, by notification in the Fort St. George Gazette, specify from time, to time shall, if they so direct, be levied on all liquors and intoxicating drugs permitted to be imported, exported, transported, manufactured, issued from any manufactory or institution or sold. under the provisions of this Act or any rule, notification, licence or permit issued thereunder.
