Section 105: Excise duties

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

Section 105 TMPA pertains to "Excise duties". It is part of the The Maharashtra Prohibition Act, 1949, a legislation enacted by the Parliament of India. Section 105 of The Maharashtra Prohibition Act, 1949 (TMPA) governs excise duties. As verified on 22 May 2026.

Q: Is Section 105 TMPA still in force?

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

Q: What is धारा 105 TMPA?

धारा 105 TMPA is the Devanagari Hindi reference for Section 105 of the The Maharashtra Prohibition Act, 1949. Section 105 of The Maharashtra Prohibition Act, 1949 (TMPA) governs excise duties. As verified on 22 May 2026.

Q: What is Dhara 105 TMPA?

Dhara 105 TMPA is the Roman Hindi reference for Section 105 of the The Maharashtra Prohibition Act, 1949. "Dhara" means "Section" in Hindi. Section 105 of The Maharashtra Prohibition Act, 1949 (TMPA) governs excise duties. As verified on 22 May 2026.

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

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

Law on Tips Editorial Board

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An excise duty or countervailing duty, as the case may be, at such rate or rates as the State Government shall direct may be imposed either generally or for any specified local area on—