Section 2:
Municipal Duty on Tobacco intended for consumption in Bombay.
All Tobacco (except such
small quantities as are hereinafter mentioned) imported from any place into the Town of Bombay and
intended for consumption therein shall be liable to a duty of seven Rupees and eight annas per maund of
forty seers of eighty tolas to the seer, which duty is hereinafter called the Municipal Duty; and such duty
shall be leviable in addition to any Customs Duty prescribed by Law.