Section 23
Section 23 of the Assam Excise Act, 2000. Until provisions to the contrary is made by the parliament, the State Government may continue to levy any duty to which this section applies which it is lawfully levying immediately before the commencement of the Constitution, under this chapter as then in force.
(1) Until provisions to the contrary is made by the parliament, the State Government may continue to levy any duty to which this section applies which it is lawfully levying immediately before the commencement of the Constitution, under this chapter as then in force.
(2) The duties to which this section applies are, -- (a) any duty on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable articles within the meaning of this Act ;
(b) any duty on an excisable article produced outside India and imported to the territories to which this Act applies whether across a customs frontier as defined by the Central Government or not.
(3) Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manufactured or produced discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the State discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality. ubong THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2000 803 CHAPTER - VI Licenses, permits and passes Existing licenses etc.
Section 23, The Assam Excise Act, 2000 (Act 14 of 2000).
Questions about Section 23
How do I find court cases under Section 23 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 23, section 23 Assam Excise Act 2000, section 23 of the Assam Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
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.