Section 2. A duty shall be levied on spirits manufactured at distilleries in British Burma worked according to

2. A duty shall be levied on spirits manufactured at distilleries in British Burma worked according to the English method, at such rate per imperial gallon of the strength of London proof, not exceeding the highest rate of duty for the time being leviable in any other part of British India on similar spirits, as the Local Government, with the previous sanction of the Governor General in Council, from time to time notifies in the local official Gazette. The duty leviable under this section shall be augmented or reduced in proportion to the strength of the spirits on which it is levied.