Section Text
a) the possession of opium; 11[(b) the transport of opium; 11[(c) the importation or exportation of opium; and 11[(d) the sale of opium and the form of duties leviable on the sale of opium by retail: Provided that no duty shall be levied under any such rule on any opium imported and on which a duty is imposed by or under the law relating to sea customs' for the time being in force or under 12[the Dangerous Drugs Act, 1930].