State Act
23
Section 23. Excise duty in respect of grant lease
THE PUDUCHERRY EXCISE ACT, 1970
Act no. 12 of 19701970In forcePuducherry (State Act)
23. Notwithstanding anything contained in sections 21 and 22, the sum accepted in consideration of the grant of any lease relating to any excisable article under section 16, shall be the excise duty or countervailing duty payable in respect of such excisable article in addition to any duty payable under sections 21 and 22.