Section 12
Duty to be taken pro rata in enactments.
About this Act
An Act to consolidate and extend the General Clauses Act, 1868 and 1887.
Where, by any enactment now in force or hereafter
to be in force, any duty of customs or excise, or in the nature thereof, is leviable on any given quantity, by
weight, measure or value of any goods or merchandise, then a like duty is leviable according to the same
rate on any greater or less quantity.