An excise duty 2[or a countervailing duty as the case may be], at such rate or rates as the 3[State Government] shall direct, may be imposed either generally or for any specified local area, on any excisable article imported or exported, or transported or manufactured, cultivated or collected under any Licence granted under this Act, or manufactured in any distillery, pot-still or brewery established or licensed under this Act.
Duty may be imposed under this section at different rates according to the places to which any excisable article or intoxicating drug is to be removed for consumption or according to the varying strength and quality of such article.
(1. Substituted vide Notification. No. F.3(4)FD/Ex/2015 Part-Loose Jaipur date 01-06-2020 2. Inserted vide Rajasthan Act. No. 28 of 1952 )
(1) Any excisable article chargeable with duty under section 28, shall be chargeable with surcharge at such rate not exceeding 50 percent of the duty chargeable on such excisable article under section 28, as may be notified by the State Government, for the purpose of mitigating natural or man-made calamities like drought, flood, epidemic, public health exigencies, fire etc.
(2) The surcharge chargeable under sub-section (1) shall be in addition to any duty under section 28. (3) Except as otherwise provided in sub-section (1), provisions of this Act shall, so far as may be, apply in relation to the surcharge, leviable under sub-section (1) as they apply in relation to the duty leviable under section 28.
(4) Save as provided in sub-section (3), the State Government may make rules for collection of surcharge leviable under this section.
(5) The surcharge collected under this section shall be utilized for the purpose of mitigating natural or manmade calamities like drought, flood, epidemic, public health exigencies, fire etc.”.
(3. Substituted vide Rajasthan Act. No. 38 of 1957)
30. Payment for exclusive privilege.
Instead of or in addition to any duty leviable under this chapter, the Excise Commissioner may accept payment of a sum in consideration of the grant of the Licence for exclusive privilege under Section 24.
30-A. Interest payable on failure to pay excise revenue.-
If the amount of any duty, fee or other demand due against any person under this Act or the rules made thereunder is not paid till the due date as prescribed, he shall be liable to pay on the amount due simple interest 5[at such rate, as may be notified by the State Government from time to time]from the day next following the day on which the payment of such duty, fee or demand became due:
Provided that where as a result of any order of the competent authority, the amount on which the interest was payable under this section has been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded.
Explanation.
Where both the excise revenue and interest are outstanding, the part payments made shall be appropriated first towards excise and than towards interest.
(Substituted vide Rajasthan Act. No. 08 of 1985
5. Substituted vide Rajasthan Act. No. 06 of 2003
6. Added vide Rajasthan Finance Act. 2001(Act No. 05 of 2000))
(a) to do otherwise would cause genuine hardship to the Licensee having regard to the circumstances of the case; and
(b) the Licensee has co-operated in any proceeding for the recovery of any amount due from him.
(- Inserted vide Rajasthan Act. No. 14 of 1989 )