Section 73

In force Act 17 of 1968 As on 18 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 17 of 1968

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 73 of the Andhra Pradesh Excise Act, 1968. the Andhra Pradesh (Andhra Area) Abkari Act, 1886, (Act I of 1886) with all the subsequent statutory modifications thereof;

(a) the Andhra Pradesh (Andhra Area) Abkari Act, 1886, (Act I of 1886) with all the subsequent statutory modifications thereof;
(b) the Andhra Pradesh (Telangana Area) Abkari Act, 1316 F; (Act No. I of 1316 F) (c) the Andhra Pradesh (Telengana Area) Intoxicating Drugs Act, 1333 F (Act No. IV of 1333 F) are hearby repealed :
Provided that section 8 of the Andhra Pradesh General Clauses Act, 1891, shall be applicable in respect of the repeal of the said enactments and sections 8 and 18 of the said Act, shall be applicable as if the said enactments had been repealed and re-enacted by an Andhra Pradesh Act;
Provided further that such repeal shall not affect the right of the Government to continue to levy by virtue of the provisions of Article 277 of the Constitution the gallonage fees on denatured spirits, methylated spirits and other spirits not fit for human consumption, which the Government were lawfully levying immediately before the commencement of this Act. 1[The Schedule [See Section 21 (1)] SI. No. Description Mode ofMaximum rate Mode of levying Maximum Additional Excise duty rate of Additional Excise duty 1. Beer On the Rupees fifteen per bulk litre or 120% 80% landed cost of quantity issued from the distillery or warehouse advalorem On the landed cost which is the total of basic price i.e., cost price + cost of excise adhesive labels/Hologram charges of freight, handling & insurance, etc., plus Excise Duty/ Countervailing duty of Beer. 2. Indian On the one On the landed cost which is the total of basic price i.e., cost price + cost of excise adhesive labels/Hologram charges of 80% landed cost of Made quantity hundred and Foreign Liquor issued from the distillery or warehouse twenty per litre of the strength of proof spirit or 120% advolorem freight, handling & insurance, etc., plus Excise Duty/ Countervailing duty of Indian Made Foreign Liquor. 3. Rectified Spirit On the quantity issued from the distillery or warehouse Rupees eighty per litre of the strength proof spirit of _ _ Rupees DaCz 1. Substituted by the Act No.9 of 2017, S.7 of levying Exciseof duty duty excisable articles 4. Toddy On each variety the of following excise trees: Date Sendhi of Rupees twenty per tree Palmyra Rupees per tree thirty _ _ Coconut Rupees fifty per tree Sago Rupees sixty per tree Date palm Rupees fifty per tree] Explanation I - "Proof spirit" means that mixture of alcohol and distilled water which at the temperature of 51º F. weighs exactly 12/13th (Twelve-thirteenth) parts of an equal measure of distilled water at the same temperature.
Explanation II - Where in respect of any excisable article the unit of assessment for the purpose of any duty under this Act is a litre of strength of proof spirit, the duty shall be increased or reduced in such proportion as the strength of the excisable article is greater or less than that of the proof spirit.
Section 73, The Andhra Pradesh Excise Act, 1968 (Act 17 of 1968).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 21

Questions about Section 73

How do I find court cases under Section 73 of the Andhra Pradesh Excise Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Excise Act 73, section 73 Andhra Pradesh Excise Act, section 73 of the Andhra Pradesh Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 73 of the Andhra Pradesh Excise Act, and has it changed?

Its own text turns on section 21, so none of them can safely be read on its own.

When was the Andhra Pradesh Excise Act enacted?

Andhra Pradesh Excise Act was enacted in 1968 as Act 17 of 1968. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

37. 1235 words
72. Power to make rules886 words
47. Compounding of offences676 words
45. 650 words
16. Establishment of distillers and warehouses584 words
22. 489 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/73bd091b-f3f9-4bcc-81fe-d70af97ecd47.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/4d106916-d870-42e7-bb42-a6808753b22a/content). This page is not a substitute for legal advice.