The Excise Act 1871, 10 of 1871, (Rep., Act 22 of 1881)

Section 23. Duty on country spirits manufactured at distilleries established by Collector

Repealed or not in force · As amended up to 2026-08

24. Duty on retail sale of country spirits, &c. V 23. Duty on country spirits manufactured at distilleries established by Collector. 24. Duty on retail sale of country spirits, &c. V.—FARM OF DUTIES. 25. Power to farm out duties. 26. Tenders for farm. 27. Farmer to make arrangements with local manufacturers and vendors. 23. A duty shall be levied on spirits manufactured in distilleries established under section seven at such rate as the Chief Revenue Authority, with the sanction of the Local Government, may from time to time prescribe.

Source: India Code