Section 16 in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
16. Duty on liquor or intoxicating drugs.
- A duty shall, if [the Government] [In sections 1 (para third), 3 clauses (7) and (9), 4, 5 (proviso), 7, 8, 10(d), 11, 12, 13, 15, 16, 17(e), 18, 20(d), 25, 63(b),63(c), 63(d) and 64 for the words 'His Highness the Maharaja Bahadur' the words 'the Government' substituted by Act X of Svt. 1996.] so direct, be levied on all liquor and intoxicating drugs manufactured in the territories of the State [or imported into or exported from the State] [Substituted by Act XV of 1987, Section 2.] [xxx] [Words 'on State account' omitted by Act XLV of Svt. 2011.] of such amount as the Government may from time to time prescribe :Provided that it shall be lawful for [the Government] [In sections 1 (para third), 3 clauses (7) and (9), 4, 5 (proviso), 7, 8, 10(d), 11, 12, 13, 15, 16, 17(e), 18, 20(d), 25, 63(b),63(c), 63(d) and 64 for the words 'His Highness the Maharaja Bahadur' the words 'the Government' substituted by Act X of Svt. 1996.] to exempt any liquor or intoxicating drug from any duty to which the same may of liable under any of the provisions of this Act.[16A. Approval to the label. - No liquor whether manufactured in the State or imported, shall be purchased, stored or sold in the State unless the label of such brand is approved by the Commissioner subject to such conditions as may be laid down by him and on payment of such fee as the Government may, by notification in the Government Gazette, specify from time to time.] [Inserted by Act III of 2000, Section 2.]
