CHAPTER XIVINTOXICATING DRUGS

GN (148) R.D. No. EAR-1672/68552-N, dated 19th July 1963

In exercise of the powers conferred by Section 105 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949) and in supersession of Government Notification, in the Revenue Department. Nos. 10484/45, dated the 29th January 1951 and 8082/51, dated the 6th May 1953, the Government of Maharashtra hereby directs that —

1. (a) an excise duty at the rates of Rs. 43 and Rs. 8 per kilogram shall be imposed, respectively, on ganja and bhang manufactured in the State of Maharashtra in accordance with the provisions contained in Chapter IV of the said Act;
2. (b) a countervailing duty at the rates of Rs. 43 and Rs. 8 per kilogram shall be imposed, respectively on ganja and bhang permitted to be imported into the State of Maharashtra in accordance with the provisions of Chapter IV of the said Act; and
3. (c) an excise duty or countervailing duty, as the case may be, shall be imposed on opium at the rate of Rs. 64.50 per kilogram when such opium is—
   1. (i) imported into the State of Maharashtra; or
   2. (ii) issued from a warehouse which has been declared to be a warehouse for opium under the said Act or transported within the State of Maharashtra;

   Provided that, no such duty as is referred to in clauses (a) and (b) or as the case may be (c) shall be imposed on ganja and bhang or opium, which has been imported into the Territory of India and was liable on such importation to duty under the Indian Tariff Act, 1934, or the Customs Act, 1962.

   GN (149) G.O., H.D. No. OPM1163/54626-1III, dated 2nd April 1964

   In exercise of the powers conferred by clause (c) sub-section (1) of Section 139 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949), the Government of Maharashtra hereby exempts all persons visiting this State who hold permits, licence, authorisations or any