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

Section 25. The Collector may, with the sanction of the Chief Revenue Authority, let in farm, for any period not

Repealed or not in force · As amended up to 2026-08

25. The Collector may, with the sanction of the Chief Revenue Authority, let in farm, for any period not exceeding five years, the duties leviable on the retail sale of spirituous or fermented liquors, or intoxicating drugs, or any description of such liquors or drugs in any district or division of a district.

Source: India Code