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State of Assam - Section

Section 83 in Instructions Relating to Liquor

83. Outstill near distillery areas.

- When outstill shops are situated near areas or tracts supplied from the distillers established under the orders of Provincial Government whether in the same or other district, the Collector must endeavor to regulate the monthly fees so as to equalise, as nearly as possible, the actual tax paid on the outstill spirits with the tax paid on spirit which is manufactured at such a distillery.