State Act

66

Section 66. Power of Government to exempt, etc.

THE PUDUCHERRY EXCISE ACT, 1970

Act no. 12 of 19701970In forcePuducherry (State Act)

66. The Government may, by notification, and subject to such restrictions and conditions, as may be specified in such notification, --- (a) exempt, reduce or remit either in whole or in part *[prospectively or retrospectively] the excise duty levied under section 21 on any liquor sold, (i) for use or consumption by the members of the Armed Forces of the Union; or (ii) for use for bona fide medicinal, scientific, industrial or such like purpose; (b) exempt any intoxicant from any of the provisions of this Act, other than those of chapter V, in any specified area or for any specified period or occasion.