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

Section 24. Whenever a license for the retail sale of country spirits, tári, pachwái, or intoxicating drugs, is

Repealed or not in force · As amended up to 2026-08

24. Whenever a license for the retail sale of country spirits, tári, pachwái, or intoxicating drugs, is granted under this Act, the Collector may demand, in consideration of the privilege granted, such tax or duty, or a tax or duty adjusted on such principles, as may from time to time be fixed by the Chief Revenue Authority. Such tax or duty shall be specified in the license, and shall be payable at such periods as the said Authority may direct. The Collector may grant special licenses for the sale of unfermented tári only, at those periods of the year when the fresh juice is in request: fees may be demanded

Source: India Code