Bombay Abkari Act, 1878
The Bombay Abkari Act, 1878
Bombay Act No. 5 of 1878
[Dated 19th September, 1878]
All the provisions of this Act except section 29A have been repealed by section 148 and Schedule I of the Bombay Prohibition Act, 1949 (Bombay 25 of 1949); but such repeal shall not be deemed to affect the provisions of the Bombay Abkari Act, 1878, in so far as they relate to the levy of any duties under section 29A of the said Abkari Act and the recovery of any duties or fees levied under any other provisions of the said Abkari Act. [Vide section 148(2)(iii) of Bombay 25 of 1949.]
[1-29. [* * *]
[29A. Saving for duties being levied at commencement of [the Constitution]. – (1) Until provision to the contrary is made by the [Parliament by law], the [State] Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of [the Constitution] under this Chapter as then in force.
(2) The duties to which this section applies are-
(a) any duty on intoxicants which are not excisable articles within the meaning of this Act; and
(b) any duty on an excisable article produced outside India and imported into the [State] whether across a customs frontier as defined by the Central Government or not.
(3) Nothing in this section shall authorize the levy by the [State] Government of any duty which, as between goods manufactured or produced in the [State] and similar goods not so manufactured or produced, discriminates in favour of the former, [* * *].
[30-67. [* * *]