Section 19
Section 19 of the Assam Excise Act, 2000. Within the limit of any military Cantonment and within such distance from such limits as the Central Government in any case may prescribe on licence for the manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding Officer.
Within the limit of any military Cantonment and within such distance from such limits as the Central Government in any case may prescribe on licence for the manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding Officer. CHAPTER - V Duties and Fees Duty of excise 20. An excise duty or a countervailing duty, as the case articles. may be, at such rate or rates, as the State Government may direct, may be imposed, either generally or for any specified local area, on any excisable article -- (a) imported ; or (b) exported ; or (c) transported ; or diaCode (d) manufactured, cultivated or collected under any licence granted under section 14 ; or (e) manufactured in any brewery or distillery licensed or established under section 15 :
Provided that duty shall not be so imposed on any article which has been imported into India and was liable on such importation to the payment of duty under the Indian Tariff Act, 1894 or the Sea Customs Act, 1878. Central Act 8 of 1894 Central Act 8 of 1878 Explanation :-- Duty may be imposed under this section at different rates according to the places to which an excisable article is to be removed for consumption, or according to the varying strength and quality of such article. THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2000 801 Method of 21. Subject to such rules regulating the time, place and levy of duty. manner as the State Government may prescribe, any duty imposed under section 20 shall be levied as follows :-- (a) in the case of excisable articles imported, -- (i) either in the territories to which this Act applies or in the State or territory from which the article is imported, or (ii) upon issued for sale from a warehouse established or licenced under clause (d) of section 15, .
(b) in the case excisable articles exported in the territory to which the Act applies or in the State or territory to which the article is exported ;
(c) in the case of excisable articles transported, -- (i) in the district from which the excisable article is transported, or (ii) upon issue for sale from a warehouse established under clause (d) of section 15;
(d) in the case of intoxicating drugs, -- diaCe de (i) at a rate assessed on the area covered by a licence granted under the provisions of clause (b) of sub-section (1) of section 14 or on the quantity or outturn of the crop cultivated or collected under such licence, or (ii) at a rate charged upon the quantity produced or manufactured under a licence granted under the provisions of clause (d) of sub-section (1) of section 14 or issued from a warehouse established or licenced under clause (a) of sub-section (1) of section 15 or issued from a warehouse established or licenced under clause (d) of sub-section (1) of section 15, (e) in the case of spirit or beer manufactured in a distillery or brewery established or licenced under section 15, -- (i) at a rate charged upon the quantity produced or 802 THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2000 issued from the distillery or brewery, as the case may be, or issued from a warehouse licenced or established under clause (d) of section 15, or (ii) at a rate charged in accordance with such scale or equivalents calculated on the quantity of materials used or by the degree of attention of the wash or wort, as the case may be, as the State Government may prescribe :
Provided that where payment is made upon issue of excisable article or sale from a warehouse, established or licenced under section 15, clause (d) it shall be at the rate of duty in force in respect of such article on the date of issue from the warehouse. Payment for grant of exclusive privilege.
Section 19, The Assam Excise Act, 2000 (Act 14 of 2000).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 19
How do I find court cases under Section 19 of the Assam 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: Assam Excise Act 2000 19, section 19 Assam Excise Act 2000, section 19 of the Assam 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 19 of the Assam Excise Act, and has it changed?
Its own text turns on section 14, section 15, so none of them can safely be read on its own.
When was the Assam Excise Act enacted?
Assam Excise Act was enacted in 2000 as Act 14 of 2000. 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
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/d2d996e8-2dfd-4cbc-b80d-7804d12f67e5.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/50e4607a-2b32-428b-8d1a-5d3349746f8c/content). This page is not a substitute for legal advice.