# The Delhi Excise Act, 2009, Section 83

- Act: The Delhi Excise Act, 2009 (Act 10 of 2010)
- Source URL: https://indiacode.ecourtsindia.com/delhi-excise-act-2009/section/83/

## Text

Repeal and savings Immediately with effect from the date on which this Act comes into force, the Punjab Excise Act, 1914 (1 of 1914) as in force in the National Capital Territory of Delhi shall stand repealed, provided that the repeal shall not affect- (a) the previous operation of the Act under repeal; (b) any penalty, forfeiture or punishment incurred in respect of any offence committed under the Act under repeal; (c) any investigation or remedy in respect of any such penalty, forfeiture on punishment; THE DELHI EXCISE ACT. 2009 25 SCHEDULE (d) any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed, as if this Act had not been passed: PROVIDED that subject to the preceding provisions, anything done or any action taken under the Act under repeal, shall be deemed to have been done or taken under the corresponding provision of this Act and shall continue in force accordingly, unless and until superseded by anything done or any action taken under this Act. SCHEDULE (Refer section 27) S. No. 1 Description of intoxicants Rate 1. Indian Liquor and Foreign Liquor 400 per cent of the wholesale price. 2. Wine and Liqueur (Indian and Foreign) 80 per cent of the wholesale price. 3. Beer and Cider (Indian and Foreign) 200 per cent of the wholesale price. 250 per cent of the wholesale price. 4. Country Liquor 5. Spirituous Preparations, including essence, but other than Medicinal and Toilet preparations, as defined in the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955) zuper cent of the wholesale price. 6. Shang Rs. 5.00 per kilogram.

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