Section 12 of the General Clauses Act, 1897 – Duty to be taken pro rata in enactments

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Section 12: Duty to be taken pro rata in enactments

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.

Source: official text of The General Clauses Act, 1897 as published on India Code (PDF). All sections of the General Clauses Act, 1897.

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