Act 5 of 1964

Preamble

GOVERNMENT OF GOA, DAMAN AND DIU Legislature Department LA/1057/64 The following Act passed by the Legislative Assembly of Goa, received the assent of the President of India on the 27th October, 1964 and is hereby published for general information. The Goa 1[ ] Excise Duty Act, 1964 (No. 5 of 1964) [27th October, 1964] An Act to consolidate and amend the law relating to the levy of a tree tax and of a duty of excise on 2[certain articles] in the 3[State of Goa] and for matters connected therewith. Be it enacted by the Legislative Assembly of Goa in the Fifteenth year of the Republic of India as follows :-

Sections

Type to filter. 37 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 4AExport of [excisable articles]
4. 5Transport of [excisable article]
5. 7Manufacture of liquor
6. 8Possession of and transactions in liquor
7. 9Sale of excisable article or foreign liquor
8. 11Establishment of distilleries and warehouses
9. 13Mode of levy
10. 14Recovery of tree tax
11. 16Power to cancel licences
12. 17Agreement
13. 18Measures, weights and testing instruments
14. 19Prohibition of sale etc., to certain persons
15. 20Recovery of sums due to Government
16. 21Transitional
17. 22Power of Government to make rules
18. 23Power to enter and inspect place of manufacture and sale
19. 24Power of certain officers to investigate into offences
20. 25Power of seizure and detention
21. 26Search warrants
22. 27Power 104[ ] to search without warrant
23. 28Duty of officers of certain departments to report offence and to assist excise officer
24. 29Duty of officer-in-charge of police station to take charge of article seized
25. 31Penalty for certain Acts or omissions by holders of licence
26. 32Penalty for certain acts by holders of licence for sale or manufacture
27. 33Penalty for possession of contraband excisable article
28. 34Vexatious search seizure, etc., by officers
29. 35Penalties for offences not otherwise provided for
30. 36Presumption as to commission of offence in certain cases
31. 37Confiscation
32. 38
33. 39Fine in lieu of confiscation
34. 42Exemptions
35. 43Publication of rules and notifications
36. 44Bar of certain suits
37. 46Power to remove difficulties

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/607fd7e2-9cb3-4ff2-9463-81e114e96621.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/73657da9-e99a-47d6-87b3-5f4a4cbf91be/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 37 sections of this Act has its own page. This page is not a substitute for legal advice.