(1) Until provisions to the contrary is made by the parliament, the State Government may continue to levy any duty to which this section applies which it is 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 or medicinal or toilet preparations containing alcohol which are not excisable articles within the meaning of this A c t;
(b) any duty on an excisable article produced outside India and imported to the territories to which this Act applies whether across a customs frontier as defined by the Central Government or not.
(3) Nothing in this section shall authorise the levy by the State Government of any duty which, as between goods manufactured or produced discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the State discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.
THE ASSAM GAZETTE, EXTRAORDINARY, OCT. 11, 2(X)0 803
CHAPTER - VI Licenses, permits and passes Existing licenses etc.
24. Every licence, permits or pass granted under any section of the Assam Excise Act, 1910 shall be deemed to have been granted under the corresponding section of this Act, and shall unless previously cancelled, suspended or surrendered under this Chapter remain in force for the period for which it was granted.
Form and con- 25. Every licence, permit or pass granted under this ditions of li- Act -- censes etc. (a ) shall be granted -
(i) on payment of such fees, if any,
(ii) for such period, and
(iii) subject to such restrictions and such conditions, and
(b) shall be in such form and shall contain such particulars, as the State Government, subject to any rules made under clause (g) sub-section (2) of section 84, may direct either generally or in any particular instance in this behalf:
Provided that no fee shall be charged for any permit granted under section 16 for the possession of any intoxicant for bonafide consumption or use.
Rules for settlement of shops.