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Excise duty section 105

Issued
28 Feb 2026
Source
Maharashtra eGazette
Category
Egazette

What This Document Says

Amended Rule/Section: Maharashtra Prohibition Act, 1949 — Section 105(1); Government Notification, Home Department No. ARM-1096/21/2/EXC-3, dated 13 September 1996 — Schedule, Entry 8(a)

Type of Change: Substitution (amendment to existing entry)

What Changed: The notification substitutes Entry 8(a) in the Schedule of the 13 September 1996 notification, which previously regulated excise duty on local liquor manufactured from cashew apples, mohwra flowers, or other locally-produced fermentative fruit/flower bases. The amended entry now explicitly clarifies that the duty applies to "Local liquor Manufactured by using spirit produced from cashew apples, mohwra flowers or any other fermentative bases of fruits and flowers which are produced locally in the state," and confirms the duty rate as ₹50 per proof litre of alcohol content. The substitution standardizes and clarifies the description of the base materials and the taxable unit.

Key Details:

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मराठीत सारांश

**थोडक्यात:** काजू, मोहरा फूल किंवा इतर फळ-फुलांपासून स्थानिकरित्या तयार केलेल्या local liquor वर excise duty आहे.

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**विस्तृत समजावणी:**

**हा कायदा कोणाबद्दल आहे?**
जर कोणी महाराष्ट्रातील काजू, मोहरा फूल, किंवा इतर फळ-फुलांपासून spirit तयार करून त्यातून local liquor बनवतो, तर त्यावर excise duty (सरकारी कर) लागू होतो.

**उदाहरण:**
- काजूच्या जुसमधून spirit बनवून दारू तयार करणे
- मोहऱ्याच्या फुलांमधून ferment करून दारू बनवणे

**महत्वाची बातमी:**
- हा कायदा **स्थानिक उत्पादन** साठी आहे (आयातित spirit नव्हे)
- Excise duty = सरकारला देऊ लागणारा कर
- License घेऊन व कर भरून असा व्यवसाय केला जाऊ शकतो

**कोण लागू करतो?**
Excise department हा कर वसूल करते आणि निरीक्षण करते.

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Disclaimer: This page presents a research-grade plain-language summary of a Government of Maharashtra notification, generated by MyExcise's AI from the original government source. It is not a substitute for the original document or legal advice. Always verify the original PDF (linked above) before acting. MyExcise is a research and reference tool, not a law firm.
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