Given below are two statements, one labeled as Assertion (A) and the other as Reason (R): Assertion (A): Excise revenue includes duty, fee, tax, and confiscation charges under the Excise Act. Reason (R): Judicial fines imposed by a court of law form part of the statutory excise revenue. Select the correct answer using the codes given below:

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Law · Excise Revenue Provisions

Verified Solution4 OptionsUpdated: October 2026👁️1 View

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Correct answer

A is correct but R is incorrect

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Answer 1

Both A and R are correct and R is the correct explanation of A

Answer 2

Both A and R are correct but R is not the correct explanation of A

Answer 3

A is correct but R is incorrect

Answer 4

A is incorrect but R is correct

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