23. [ Payment for exclusive privilege. [Section 23 with marginal heading substituted by Act No.10 of 1984. Renumbered by Act No.35 of 2005 as sub-section (1) with amendments and sub-section (2) added.]
(1)Instead of or in addition to any excise duty or fees leviable under section 21 and 22, the Commissioner or any other officer authorised may accept payment of a sum in consideration of the grant of lease or licence or both for the exclusive privilege in respect of liquor or any other intoxicant under section 17.(2)It shall be lawful for the Government to prescribe different rates of exclusive privilege fee for different purposes mentioned in sub-section (1) of section 17.] [Substituted by G.O.Ms.No.162, Revenue (Excise-II) Department, dated 10.09.2015.]
