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[Cites 0, Cited by 1] [Section 18] [Entire Act]

State of Kerala - Subsection

Section 18(2) in Abkari Act, 1 of 1077

(2)[ The duty of excise or countervailing duty under sub-section (1) shall be levied and collected at such rates as may be fixed by the Government, from time to time, by notification in the Gazette, not exceeding the rates specified below:-
  Duty of excise   Maximum Rates
(i) [Duty of excise on liquors (Indian made)] [As per the New Abkari Policy 2008-09 order issued under G.O.(MS) No. 38/08/TD. dated TVM, dated 29-02-2008.]   Rs. 200 per proof litre or an amount equal to200 per cent of the value of the liquor whichever is higher
(ia) [ [Inserted by Act No. 5 of 2018, dated 31.3.2018.] Duty of excise when levied in the form of special fees on Foreign Made Foreign Liquor.   Rs.100 per proof litre]
(ii) Duty of excise on intoxicating drugs   Rs.1.50 per gram
(iii) Duty of excise in form of tax on trees tappedfor toddy   Rs. 50 per tree per half-year or part thereof.
Provided that the excise duty or countervailing duty shall be payable by manufacturer or importer of the liquor or intoxicating drugs as the case may be;Provided further that such duty or countervailing duty may be paid by any subsequent dealer on behalf of the manufacturer or importer, as the case may be.Explanation. - where any liquor is chargeable with duty of excise countervailing duty at a rate depending on the value of the liquor, such value shall be the value at which the Kerala State Beverages (Manufacturing andMarketing) Corporation Limited purchases such liquor from the supplier and in case any such liquor is not purchased by the Kerala State Beverages(Manufacturing and Marketing) Corporation Limited such value shall be the value fixed by the Commissioner.