(a) on an excisable article imported-
(i) by payment (upon or before importation) in the State or territory from which the article is brought, or
(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act,
(b) on an excisable article exported-
(c) on an excisable article transported -
(i) by payment in the district from which the article is sent, or
(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act.
(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);
(e) on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act.-
(i) by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a Warehouse established, authorised or continued under this Act, or
(ii) in accordance with such scale of equivalents, calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe; and
(f) on tari drawn under a licence granted under Section 14, sub-section (1)-by a tax on each tree from which the drawing of tari is permitted:
Section 28 • Bihar Excise Act, 1915
28. Ways of levying such duty.
bihar-excise-act-1915-sec-28.json
•
Section 28
{
"act_title": "Bihar Excise Act, 1915",
"act_slug": "bihar-excise-act-1915",
"section_label": "Section",
"section": {
"number": "28",
"title": "28. Ways of levying such duty.",
"chapter": null,
"content": "(a) on an excisable article imported-\n(i) by payment (upon or before importation) in the State or territory from which the article is brought, or\n(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act,\n(b) on an excisable article exported-\n(c) on an excisable article transported -\n(i) by payment in the district from which the article is sent, or\n(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act.\n(d) on intoxicating drugs manufactured, cultivated or collected -\n(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\n(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);\n(e) on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act.-\n(i) by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a Warehouse established, authorised or continued under this Act, or\n(ii) in accordance with such scale of equivalents, calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe; and\n(f) on tari drawn under a licence granted under Section 14, sub-section (1)-by a tax on each tree from which the drawing of tari is permitted:",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
"prev_section": "27",
"next_section": "29"
}