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THE UTTA3R PBADESH EXCISE (AMENDMENT A F ~
VALEDATIO~T
ACT, 1970
ACT
further to amend the U.P. E.xcise Act, 1930 a d to validate cprtain
I. This Act may be called the Uttar Pradesh &cise Short title(Amendment and Validation) Act, 1970.
2. Section 28 of the U. P. Excise Act, 1910 (hereinafter ailed
the principal Act), shall be re-numbered and be deemed always s e c t i o r 2 8
to have been re-numbered as sub-section (1) thereof, and after
sub-section (1) as so re-numbered, the following sub-sections
shall be inserted and be deemed always t o have been irzserted,
namely:"(2) The State Government shall, in imposing an excise
duty or a countervailing duty as aforesaid and in fixing its
rate, be glided by the directive principles !qxcified in Articls
47 of the Constitution of India.
J
'of
BI
'I
Item no.
-.
...
..
..
.-
.-.
...
Rs.
20 per lit*.
2 per litre.
I S per litre.
8 per litre.
70 gkr lit&.
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Nem
W.
--
----,
...
alcoholic beverages)
..
..
2 Liquor manufactured in India and sophisticated or
?loured so as to resemble iil flavour or colour liquor
imported into India ; and rectified spirit(a) Ale, b x , parter, cider and
other fermented
liquors
..
...
.
(b) Perfumed spirit (ofher than medicinal anc! toilet
..
...
.
preparat~ons)
( c ) Wines
..
..
..
..
(?)
..
B r ~ a d y gin,
, wh~jtcy,rum, rectified spirit and other
t
specified
s ~ tofs spirit n ~otherwise
..
Rs.
20 per litre.
2 per litre.
15 per litre.
8 per litre.
70 perlitre.
60 per litre o f alcohol."
.
-
_____l__
AgKndment of
sechon 46*
Validation.
Repeal of U.P.
Ordinance
no.
VfII of 1969.