(1) Instead of or in addit ion to any duty leviable under this Chapter, the State Government may accept payment of a sum in consideration of the grant of any lease under Section 18.
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(2) Nothing contained in sub -section (1) shall be construed to preclude the State Government from enhancing or reducing the sum received in consideration of a grant of any lease under Section 18 during the course of a financial year or during the currency of a l icence and the power to enhance or reduce the sum shal l include power to give retrospective effect to such enhancement or reduct ion from a date not earl ier than the commencement o f the financial year.
27-A. Savings for duties being levied at commencement of the Constitution— (1) Until provision to the contrary is made by Parliament, the State Government may continue to levy any duty of w hich this section applies which i t was lawfully levying immediately before the commencement of the Consti tution 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 art icles within the meaning of this Act;
(b) any duty on an excisable art icle produced outsid e India and imported into the State whether across a customs frontier as defined by t he Central Government or not;
Omitted
(3) Nothing in this section shall author ise the levy by the State Government of any duty which, as between goods ma nufactured or produced in the State, and similar goods not so manufactured or produced discriminates in favour of the former, or which, in the case of goods manufac tured or produced outside the State , discriminates between goods manufactured or produced in one locali ty and similar goods manufactured or produced in another locali ty.
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CHAPTER VI LICENCES, PERMITS AND PASSES