CHAPTER V. EXCISE DUTY AND COUNTERVAILING DUTY.

Section 23: Payment for exclusive privilege

The Telangana Excise Act, 1968

How current this text is

Text as published by India Code for the Government of Telangana (Revenue Department): the Andhra Pradesh Excise Act, 1968 as in force in the combined State on 2 June 2014, adapted to Telangana under section 101 of the Andhra Pradesh Reorganisation Act, 2014 by the notification issued in G.O.Ms.No.162, Revenue (Excise-II) Department, dated 10.09.2015, with amendments up to Act No.32 of 2017.

Amendments made by Andhra Pradesh after 2 June 2014, such as A.P. Acts 2, 4 and 17 of 2020, do not apply in Telangana and are not in this text.

¹[(1) Instead of or in addition to any excise duty or fees leviable under section 21 and 22, the Commissioner or any other officer authorised may accept payment of a sum in consideration of the grant of lease or licence or both for the exclusive privilege in respect of liquor or any other intoxicant under section 17.

(2) It shall be lawful for the Government to prescribe different rates of exclusive privilege fee for different purposes mentioned in sub-section (1) of section 17.]

Footnotes in the official text

1.Section 23 with marginal heading substituted by Act No.10 of 1984. Renumbered by Act No.35 of 2005 as sub-section (1) with amendments and sub-section (2) added.