(a) In the case of an excisable article imported-
(i) by payment either in the [State] at the time of its import or in the [State] or territory of export at the time of its export, or
(ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;
(b) in the case of an excisable article exported by payment in the [State] at the time of its export, or in the [State] or territory of import;
(c) in the case of excisable articles transported-
(i) by payment in the district from which they are transported, or
(ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;
(d) in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed 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 from a warehouse established or licensed under this Act, or
(ii) by a rate charged in accordance with such [scale of equivalents] calculated on the quantity of materials used or by the degree or attenuation of the wash or wort, as the case may be, as the [State] Government may prescribe;
(e) in the case of intoxicating drugs manufactured [in the [State] ] by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act:
(i) to manufacture or import and to sell, or
(ii) to manufacture and export,
[107. Fees.
OLD LAW 6
107. [Power to exempt, remit or refund excise duty].
[107A. Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns.
(a) submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such articles in his possession on the importation or manufacture of the said article, as the case may be;
(b) maintain accounts of the articles in such form and submit such returns as may be prescribed.
Section 106 • Bombay Prohibition Act, 1949
106. Manner of levying excise duties.
bombay-prohibition-act-1949-sec-106.json
•
Section 106
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"act_title": "Bombay Prohibition Act, 1949",
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"section_label": "Section",
"section": {
"number": "106",
"title": "106. Manner of levying excise duties.",
"chapter": null,
"content": "(a) In the case of an excisable article imported-\n(i) by payment either in the [State] at the time of its import or in the [State] or territory of export at the time of its export, or\n(ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;\n(b) in the case of an excisable article exported by payment in the [State] at the time of its export, or in the [State] or territory of import;\n(c) in the case of excisable articles transported-\n(i) by payment in the district from which they are transported, or\n(ii) by payment upon issue for sale from a warehouse established or licensed under the provisions of this Act;\n(d) in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed 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 from a warehouse established or licensed under this Act, or\n(ii) by a rate charged in accordance with such [scale of equivalents] calculated on the quantity of materials used or by the degree or attenuation of the wash or wort, as the case may be, as the [State] Government may prescribe;\n(e) in the case of intoxicating drugs manufactured [in the [State] ] by payment upon the quantity produced or manufactured or issued from a warehouse established or licensed under this Act:\n(i) to manufacture or import and to sell, or\n(ii) to manufacture and export,\n[107. Fees.\nOLD LAW 6\n107. [Power to exempt, remit or refund excise duty].\n[107A. Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns.\n(a) submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such articles in his possession on the importation or manufacture of the said article, as the case may be;\n(b) maintain accounts of the articles in such form and submit such returns as may be prescribed.",
"footnote": "",
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