1the Jammu and Kashmir Excise Act, Samvat 1958 (1901 A.d.)Union territory Act of Jammu and Kashmir · Act 9 of 1901
A duty shall, if [the Government] so direct, be levied on all liquor and intoxicating drugs manufactured [in the territories of the Union territory of Jammu and Kashmir or imported into or exported from the Union territory] [x x x] of such amount as the Government may from time to time prescribe :
Provided that it shall be lawful for [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.
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