Define the following with reference to the provisions of the General Clauses Act, 1897: (ii) Duty to be taken pro rata in enactments

(ii) Duty to be taken pro rata in enactments According to section 12 of the General Clauses Act, 1897, 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. Pro rata is a Latin term used to describe a proportionate allocation.