Section Text
section 26 or under any rule made under sub-clause (ufl of clause (9) of this section ;
(12) for prescribing the time, place and manner of levying duty on 1515. Word subs. for the words "excisable articles" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicants] ;
(13) for providing for the destruction or 1616. Words subs. for the words "other disposal" by W.B. Act 34 of 1965. [for the disposal in any other manner.] of any 1717. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] deemed to be unfit for use ; and 1818. Clause (14) subs. by W.B. Act 34 of 1965. Previous clause (14) was as under : "(14) for regulating the disposal of things confiscated under this Act,".
(14) for regulating the disposal or destruction of articles or things confiscated or seized under the provisions of this Act. 1919. 'Explanation' renumbered as 'Explanation I' and 'Explanation II ins. by W.B. Act 50 of 1974.
Explanation I). Fees may be prescribed under clause (7) of this section at different rates for different classes of exclusive privileges, licenses, permits, passes or storage, and for different areas. 1919. 'Explanation' renumbered as 'Explanation I' and 'Explanation II ins. by W.B. Act 50 of 1974.
Explanation II. The price of an intoxicant as fixed by rules made under clause (2) of this section, shall be deemed to have always been exclusive of any tax, surcharge, additional surcharge or any other impost on the sale or purchase of such intoxicant levied under any law for the time being in force. Section 87 Powers of Board exercisable from time to time Rep. by Ben.Act 7 of 1914.