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Section 102

The Lakshadweep Excise Regulation, 2026.Regulations · 2026

(1) The Lakshadweep Prohibition Regulation, 1979 is hereby repealed.

(2) The repeal of the Lakshadweep Prohibition Regulation, 1979 (herein referred to as the repealed Regulation),

(a) shall not affect the previous operation of the repealed Regulation or the rules made thereunder in respect of anything duly done or suffered thereunder;

(b) shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Regulation or the rules made or orders issued thereunder; and

(c) the provisions of the repealed Regulation shall continue to apply to any proceeding, inquiry or appeal pending immediately before the commencement of this Regulation, as if the repealed Regulation has not been repealed.

(3) Without prejudice to the provisions of sub-section (2), the provisions of section 6 of the General Clauses Act, 1897 shall apply with regard to the effect of repeal.

103. Notwithstanding anything contained in any law, regulation and rules prevailing at the time of this Regulation is brought into force, if such provision of law, regulation and rule is repugnant to, or inconsistent with any of the provision of this Regulation, cease to be operative to the extent of such repugnancy or inconsistency.

104. Any custom or usage prevailing at the time of this Regulation is brought into force, if such custom or usage is repugnant to, or inconsistent with any of the provision of this Regulation, cease to be operative to the extent of such repugnancy or inconsistency.

Power to remove difficulties.

Repeal and savings.

Regulation to override other laws.

Regulation to override custom or usage.

26 THE GAZETTE OF INDIA EXTRAORDINARY [Part II— THE SCHEDULE (See section 26) Sl. No. Description of Liquor Rate

(1) (2) (3) 1 Indian made Foreign Liquor and Foreign Liquor 400% of the last selling price 2 Wine 80% of the last selling price 3 Beer 200% of the last selling price ________ DROUPADI MURMU, President.

________ DR. RAJIV MANI, Secretary to the Govt. of India.

UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.

MGIPMRND—288GI(S4)—05-06-2026.

GORAKH A NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2026.06.05 14:04:36 +05'30'

Where this provision sits

ActThe Lakshadweep Excise Regulation, 2026.
Section102
StatusIn force as published by the source

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