# The Goa Excise Duty Act, 1964, Section 13: Mode of levy

- Act: The Goa Excise Duty Act, 1964 (Act 5 of 1964)
- Source URL: https://indiacode.ecourtsindia.com/goa-excise-duty-act-1964/section/13/

## Text

The duty on 64[any excisable article] leviable under this Act may be levied in one or more of the following ways, namely :- (a) by way of a duty on the quantity of 65[such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse licensed or established under this Act; and (b) by way of a duty on the quantity of 66[such excisable article] imported into the 67 [State]. 68[13A. Payment of fees for grant of licence or permit, etc .- Instead of or in addition to any excise duty leviable under section 12, the Government may, levy such fee as may be prescribed, in consideration of grant of any licence or permit or both by or under this Act, and not covered by section 15.]

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