(d)on intoxicating drugs manufactured, cultivated or collected-(i)by a rate charged upon the quantity manufactured under a licence granted in respect of the provisions of section 13, clause (a), or issued for sale from a warehouse established, authorised or continued under this Act, or(ii)by a rate assessed on the area covered by, or on the quantity or out turn of, the crop cultivated or collected under a licence granted in respect of the provision of section 13, clause (b) or clause (c);
