Mode of levy
Section 13 of the Goa Excise Duty Act, 1964 deals with mode of levy. The duty on [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 [such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse
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.]
Section 13, The Goa Excise Duty Act, 1964 (Act 5 of 1964).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 13
What does Section 13 of the Goa Excise Duty Act deal with?
Section 13 of the Goa Excise Duty Act is headed "Mode of levy". The duty on [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 [such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse
How do I find court cases under Section 13 of the Goa Excise Duty Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Excise Duty Act 13, section 13 Goa Excise Duty Act, section 13 of the Goa Excise Duty Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 13 of the Goa Excise Duty Act, and has it changed?
1 other provision in this corpus refers back to it.
When was the Goa Excise Duty Act enacted?
Goa Excise Duty Act was enacted in 1964 as Act 5 of 1964. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
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. 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). This page is not a substitute for legal advice.