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Section 6

the Punjab Education Development Act, 1998State Act of Punjab · Act 26 of 1998

(1) Notwithstanding anything contained in any other law for the time being in force and subject to the rules made under this Act, there shall be levied for the purposes of this Act, a cess at a rate not exceeding ten rupees per proof litre to be notified by the Government from time to time on the sale of Punjab Medium Liquor, Indian Made Foreign Liquor and Beer in the State of Punjab.

(2) The cess levied under sub-section (1), shall be collected by the Department of Excise and Taxation in the prescribed manner.

(3) The proceeds of the cess levied under sub-section (1), shall be transferred by the Department of Excise and Taxation directly to the Fund within such period, as may be prescribed.

Where this provision sits

Actthe Punjab Education Development Act, 1998
Section6
JurisdictionState of Punjab
StatusIn force as published by the source

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