Subject to such rules regulating the time, place and manner as the Financial Commissioner may prescribe, such duty shall be levied rateably, on the quantity of alcoholic liquor for human consumption imported, transported or manufactured in, or issued from a distillery, brewery, winery or warehouse.
CHAPTER-V DUTIES OF EXCISE AND COUNTERVAILING DUTIES
Section 37: Manner in which duty be levied
The Himachal Pradesh Excise Act, 2011
How current this text is
Authoritative English text as published by India Code for the Government of Himachal Pradesh, with amendments up to H.P. Act No. 10 of 2024, in force from 1 April 2025.