Subject to any rules made under section 88 any duty imposed under section 25 may be levied in any of the following ways :-
(a) on an excisable article imported :-
(i) by payment, upon or before importation, in the state of Tripura.
(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act,
(b) on an excisable article exported — by payment in the State of Tripura or
(c) on an excisable article transported —
(i) by payment in the district from which the article is sent, or
(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act.
(d) on intoxicating drugs manufactured, cultivated or collected,
(i) by a rate charged upon the quantity manufactured under a license granted in respect of the provisions of section 11, clause (a) issued for sale from a warehouse established, authorised or continued under this Act, or 15
(ii) by a rate assessed on the area covered by, or on the quantity or outturn of, the crop cultivated or collected, under, a license granted in respect of the provisions of section 11 clause (b) or clause (c),
(e) on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act,
(i) by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act,
(ii) in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attentation of the wash or wort, as the case may be, as the State Government may prescribe ; and
(f) on tari drawn under a license granted under sub-section (1) of section 12 :-by a tax on each tree from which the drawing of tari is permitted : Provided that, where payment is made upon the issue of an excisable article for sale from a warehouse, it shall be at the rate of duty in force on the date of issue of such article from such warehouse ;
Provided also that no tax shall be levied in respect of any tree from which tari is drawn only for the manufacture of gur or molasses and under such special conditions as the Excise Commissioner may prescribe.
27. Payment for Grant of Exclusive Privilege.
Instead of, or in addition to any duty leviable under this Act, the State Government may direct payment of a sum to be fixed by it in consideration of the grant of any exclusive privilege under section 20.
CHAPTER—VI Licenses, Permits and Passess
28. Preparation of list of places for which it is proposed to grant license for .
the retail sale of spirit :- Before the expiry of every period for which existing licenses for the retail sale of spirit are in force the Collector shall prepare a list in a form prescribed by the Excise Commissioner showing what licensees it is proposed to grant for the retail sale of spirit,for consumption on the vendors’ premises, for the next period of settlement.
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29. Publication of such list —
(1) The Collector shall —
(a) cause to be conspicuously affixed upon the site of each shop referred to in said list a notice ‘to the effect that it is proposed to grant a license for the retail sale of spirit thereat, or in the vicinity for the next period of settlement;
(b) if any site referred to in the said list is not at the time used for the retail sale of spirit, cause a notice to the effect that it is a proposed to grant a license for retail sale of spirit thereat, or in the vicinity for the next period of settlement, to be proclaimed in the locality by beat of drum;
(c) send to the Chairman or Administrator of each Municipality an extract reproducing so much of the said list as relates to shops in the Municipality; and
(d) cause the said list, or any portion thereof, to be published in such other method (if any) as may be prescribed.
(2) When an extract is sent to the Chairman or Administrator of any Municipality under clause (c) of sub-section (1), he shall :-
(i) Cause a copy of the extract to be conspicuously affixed at the central office of the Municipality concerned ; and
(ii) Send to each member of each ward committee (if any) a copy of so much of the extract as relates to shop situated in his ward-