Section 105: Excise Duties

Q: What does Section 105 of The Gujarat Prohibition Act, 1949 (TGPA) deal with?

Section 105 TGPA pertains to "Excise Duties". It is part of the The Gujarat Prohibition Act, 1949, a legislation enacted by the Parliament of India. Section 105 of The Gujarat Prohibition Act, 1949 (TGPA) governs excise Duties. As verified on 19 May 2026.

Q: Is Section 105 TGPA still in force?

Yes, Section 105 of the The Gujarat Prohibition Act, 1949 is currently in force across the Republic of India.

Q: What is धारा 105 TGPA?

धारा 105 TGPA is the Devanagari Hindi reference for Section 105 of the The Gujarat Prohibition Act, 1949. Section 105 of The Gujarat Prohibition Act, 1949 (TGPA) governs excise Duties. As verified on 19 May 2026.

Q: What is Dhara 105 TGPA?

Dhara 105 TGPA is the Roman Hindi reference for Section 105 of the The Gujarat Prohibition Act, 1949. "Dhara" means "Section" in Hindi. Section 105 of The Gujarat Prohibition Act, 1949 (TGPA) governs excise Duties. As verified on 19 May 2026.

Q: How to cite Section 105 of The Gujarat Prohibition Act, 1949?

Cite as: "Section 105, The Gujarat Prohibition Act, 1949 (TGPA)" in legal briefs. For academic writing, use the BlueBook format: The Gujarat Prohibition Act, 1949, § 105 (India).

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any alcoholic liquor for human consumption.

any intoxicating drug [or hemp] [These words were added by Bombay 22 of 1960, Section 67 (a).],

[ opium,] [This clause was substituted for the original by Bombay 22 of 1960, Section 67(b).]

any other excisable article,]

when imported, exported, transported, possessed, manufactured or sold [in or from the [State] [These words were substituted for the words and figures 'in accordance with the provision contained in Chapter IV of this Act' by Bombay 26 of 1952, Section 41.], as the case may be]:

Provided that duty shall not be so imposed on any article which has been imported into [the territory of India] [These words were substituted for the words 'the Dominion of India' by the Adaptation of Laws Order, 1950.] and was liable on such importation to duty under the Indian Tariff Act, 1934 (XXXII of 1934), or the Sea Customs Act, 1878 (VIII of 1878), [or on any medicinal or toilet preparation containing alcohol, opium, hemp or other narcotic drugs or narcotics.] [These words were added by Bombay 22 of 1960, Section 67 (c).]

Explanation. - Duty may be imposed under this section at different rates according to the places to which an excisable article is to be removed for consumption or according to the varying strengths or quality of such article.

[[(2) All notifications or orders issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as may be after they are issued and shall be subject to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.] [Sub-section (2) was deleted by Bombay 12 of 1959, Section 14.]

(3)

Any modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect].