71 G.N., H.D., No. CLR 0673/36114-m-A, dated 19th February, 1975 (p. 341).
In exercise of the powers conferred by clause (d) of sub-section (I) of Section 139 of the Bombay Prohibition Act, 1949 (Bom. XXV of 1949), and all other powers enabling it in that behalf, the Government of Maharashtra hereby exempts country liquor manufactured (i) from spirit distilled from bases other than molasses and (ii) by blending spirit distilled from two or more bases from all the provisions of the Maharashtra Country Liquor (Ceiling on Retail Price) Rules, 1973, and the Maharashtra Country Liquor (Ceiling on Wholesale Price) Rules, 1973, as amended from time to time.
72 G.N., R.&RD., No. EAR-1073/181090-(a), dated 7th March, 1973 (M.G. Pt. IV-B, p. 529).
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, Revenue Department, No. 5468/39, dated the 13th March, 1948, and of Government Notification, Revenue Department, No. 3562/39 (c), dated the 25th June, 1948, and of all other Notifications issued in this behalf; the Government of Maharashtra hereby directs that an excise duty or countervailing duty, as the case may be, at the rate of rupees 5 (rupees five only) per proof litre of alcohol contents shall be imposed on country liquor (being country liquor as defined in the Maharashtra Country Liquor Rules, 1973), transported or imported for consumption to or into any place in the State of Maharashtra:
Provided that, no such duty shall be payable on country liquor imported into the Union of India and which was liable on such importation to duty under the Indian Tariff Act, 1934 (32 of 1934), or the Customs Act, 1962 (52 of 1962).
Explanation.—The expression "proof litre of alcohol contents" means the quantity of one litre of alcohol of London Proof strength.