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EXCISE (MALT LIQUORS) ACT

Ministry of Law and Justice

Act nº 13 of 1890


  • Act nº 13 of 1890

Preamble

THE EXCISE (MALT LIQUORS) ACT, 1890

[Act, No. 13 of 1890]

[28th March, 1890]

PREAMBLE

An Act [The words. and figures to amend the Excise Act, 1881, and the Bengal Excise Act, 1878, and repealed by Act 10 of 1914, s.3 and Schedule II.] to apply to Malt Liquor certain provisions of the Sea Customs Act, 1878, respecting spirit.

WHEREAS it is expedient [The words. and figures " to amend the Excise Act, 1881, and the Bengal Excise Act, 1878, and" repealed by Act 10 of 1914, s.3 and Schedule II.] to apply to malt liquor certain provisions of the Sea Customs Act, 1878, respecting spirit; It is hereby enacted as follows:-

Section 1. Title

(1) This Act may be called the Excise (Malt Liquors) Act, 1890; [The word 'and" and sub-section (2) repealed by section 3 and Schedule II, ibid.].

[The word 'and" and sub-section (2) repealed by section 3 and Schedule II, ibid.]

Section 2. [Amendment of the Excise Act, 1881 (22 of 1881).][Repealed]

Repealed by the Excise Act, 1896 (12 of 1896), Section 2 and Schedule.

Section 3. [Amendment of the Excise Act, 1881 (22 of 1881).][Repealed]

Repealed by the Excise Act, 1896 (12 of 1896), Section 2 and Schedule.

Section 4. [Amendment of the Excise Act, 1881 (22 of 1881).][Repealed]

Repealed by the Excise Act, 1896 (12 of 1896), Section 2 and Schedule.

Section 5. [Amendment of the Excise Act, 1881 (22 of 1881).][Repealed]

Repealed by the Excise Act, 1896 (12 of 1896), Section 2 and Schedule.

Section 6. [Amendment of the Bengal Excise Act, 1878 (Ben.VII of 1878).][Repealed]

Repealed in Bengal by the Bengal Excise Act, 1909 (Ben.5 of 1909), and in Assam by E.B.& A.Excise Act, 1910 (E.B.& A.1 of 1910), section 2.

Section 7. [Amendment of the Bengal Excise Act, 1878 (Ben.VII of 1878).][Repealed]

Repealed in Bengal by the Bengal Excise Act, 1909 (Ben.5 of 1909), and in Assam by E.B.& A.Excise Act, 1910 (E.B.& A.1 of 1910), section 2.

Section 8. [Saving of legislative authority of Bengal Council.][Repealed]

Repealed in Bengal by the Bengal Excise Act, 1909 (Ben.5 of 1909), and in Assam by E.B.& A.Excise Act, 1910 (E.B.& A.1 of 1910), section 2.

Drawback of Excise-duty on Export of Malt Liquor

[Section 9 has been declared to be in force in the Khondmals District by the Khondmals Laws Regulation, 1936 (4 of 1936), section 3 and Schedule; and in the Angul District by the Angul Laws Regulation, 1936 (5 of 1936) Section 3 and Schedule.]

Section 9. Application of provisions of section 150, Act 8 of 1878 to malt liquor

The provisions of section 150 of the Sea Customs Act, 1878, with respect with the allowance of a drawback of excise-duty paid on spirit manufactured in [Subs, by the Adaptation of Laws (No.2) Order, 1956, for "Part A States and Part C States".] [the territories which, immediately before the 1st November 1956, were comprised in Part A States and Part C States] and exported to a foreign port, and with respect to the regulation of the draw back by the quantity of such spirit, shall apply also, so far as they can be made applicable to fermented liquor made in [Subs.by the Adaptation of Laws (No.2) Order, 1956, for "Part A States and Part C States".] [the said territories] from malt and so exported and to the drawback of the excise-duty paid on such liquor.