State Act
16
Section 16. Duty on liquor or intoxicating drugs.
1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)
In forceJammu and Kashmir (State Act)
16. Duty on liquor or intoxicating drugs. A duty shall, if 1[the Government] so direct, be levied on all liquor and intoxicating drugs manufactured 2[in the territories of the Union territory of Jammu and Kashmir or imported into or exported from the Union territory] 3[x x x] of such amount as the Government may from time to time prescribe : Provided that it shall be lawful for 1[the Government] to exempt any liquor or intoxicating drug from any duty to which the same may be liable under any of the provisions of this Act.