Nature and components of excise revenue

In force Act 20 of 2016 As on 17 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 20 of 2016

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 26 of Bihar Prohibition and Excise Act, 2016 deals with nature and components of excise revenue. Excise revenue shall be levied and recovered under the following heads, namely :- (a) duty;

Excise revenue shall be levied and recovered under the following heads, namely :- (a) duty;
(b) license fee;
(c) label registration fee; import or export or transportation or movement fee;
(d) Accruals through privilege fee, fines, penalties and other sundry receipts etc; and (e) Any other duty, cess, fee or surcharge as the State Government may, by notification, impose.
Section 26, Bihar Prohibition and Excise Act, 2016 (Act 20 of 2016).

Questions about Section 26

What does Section 26 of the Bihar Prohibition and Excise Act deal with?

Section 26 of the Bihar Prohibition and Excise Act is headed "Nature and components of excise revenue". Excise revenue shall be levied and recovered under the following heads, namely :- (a) duty;

How do I find court cases under Section 26 of the Bihar Prohibition and 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: Bihar Prohibition and Excise Act 26, section 26 Bihar Prohibition and Excise Act, section 26 of the Bihar Prohibition and Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Bihar Prohibition and Excise Act enacted?

Bihar Prohibition and Excise Act was enacted in 2016 as Act 20 of 2016. 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/a8435211-f601-4fe1-af00-b0112c40aa2e.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/bb1b0d0a-9d10-4063-8843-5275ff0dde4b/content). This page is not a substitute for legal advice.