Saving for duties being levied at commen-cement of the Constitution

Section 30A of the United Provinces Excise Act 1910 deals with saving for duties being levied at commen-cement of the Constitution. [30-A. (1) Until provision to the contrary is made by the [Parliament] the [State Government] may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of [the Constitution] under this chapter as then in force. The Act came into force on 24 Feb 1910.

¹[30-A.

(1) Until provision to the contrary is made by the ²[Parliament] the ³[State Government] may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of ⁴[the Constitution] under this chapter as then in force.

(2) The duties to which this section applies are

(a) any duty on intoxicants ⁵[or medicinal or toilet preparations containing alcohol] which are not excisable articles within the meaning of this Act ; and

(b) any duty on an excisable article produced outside India and imported into ⁶[Uttar Pradesh] whether across a customs frontier as defined by the Central Government customs frontier as defined by the Central Government or not.

(3) Nothing in this section shall authorize the levy by the ³[State Government] of any duty which, as between goods manufactured or produced in the ⁷[State], and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the ⁷[State], discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality. ]

Section 30A, The United Provinces Excise Act 1910 (Act 4 of 1910).