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1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)

Section 18. Duties may be framed.

All or any of the duties leviable under this Act in any local area may, with the sanction of 1[the Government], be framed subject to such payment and on such other conditions as the Government shall prescribe. Farmers of duties under this section shall take out licences as such from the 2[Commissioner.]

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