" Section 23 before and after amendment was as follows: "Section 23 before amend Section 23 as substituted by ment Act 10 of 1984 Excise duty in respect of Sec. 23: Payment for exclu lease: Notwithstanding any sive privilege: Instead of or thing in Sections 21 and in addition to any excise 22, the sum accepted in con duty or fees leviable under sideration of the grant sections 21 and 22, the of any release relating to Commissioner or any any other any excisable article under competent officer may accept section 17, shall be the excise payment of a sum in consi duty or countervailing deration of the grant of duty payable in respect of lease or licence or both the excisable article, in for the exclusive privilege addition to any duty or in respect of the liquor or fees paid under s.21 & 22.