Power of Government to make rules

Section 22 of the Goa Excise Duty Act, 1964 deals with power of Government to make rules. The Government may make rules generally for the purpose of carrying out the purposes of this Act.

(1) The Government may make rules generally for the purpose of carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing provisions, such rules may provide for- (a) regulating the delegation of any power by the Commissioner;

(b) defining the powers and duties of officers of the Excise Department;

(c) regulating the extraction and distillation of toddy and its sale to licensed vendors;

(d) regulating the extraction of cashew juice, the price to be charged for its sale, the distillation of liquor there from and the sale;

(e) regulating the import, export, transport or possession of any 83[excisable article];

(f) prescribing the mode of and conditions for the grant of licence to 84[manufacture any excisable article or sell such article or foreign liquor] by wholesale or by retail, including conditions as to the period of validity of the licence, areas in which it is valid and the procedure to be followed before its grant;

(g) the prohibition of sale of any 85[excisable article or foreign liquor] to such persons or class of persons in such circumstances as may be prescribed;

(h) the prohibition of the employment by the licensee of such persons or class of persons as may be specified, to assist in his business in such capacity as may be specified;

(i) the prevention of drunkenness, gambling or disorderly conduct in or near any licensed premises and the assembly of persons of bad character in such premises;

(j) regulating the deposit of any liquor in a warehouse and its removal therefrom or from any distillery, pot still or brewery;

(k) prescribing the manner of levying or computing the fees payable in respect of any licence or permit or in respect of storage or any 8%[excisable article or foreign liquor]; 87[(kk) fee leviable in respect of appeal;] (l) regulating the time, place and manner of payment of any duty or fee;

(m) prescribing the restrictions and conditions subject to which any licence or permit may be granted;

(n) fixing the days and hours during which any licensed premises may or may not be kept open, and regulating the closure of such premises on special occasions;

(o) regulating the form of accounts to be maintained and the returns to be submitted by licensees;

(p) declaring the process by which spirits manufactured in India shall be denatured and for causing such spirit to be denatured through the agency or under the supervision of Excise Officers;

(q) providing for the destruction or other disposal of any 88[excisable article or foreign liquor] deemed to be unfit for use; 89[ ] (r) regulating the disposal of articles confiscated and the sale proceeds thereof; 90[and] 91[(s) the terms and conditions under which the Government distillery units may be leased]. 92[(3) All rules made under this Act shall be published in the Official Gazette and shall be laid on the table of the Legislative Assembly at its first session immediately after they are made and shall be subject to such modifications as the Assembly may make during the session in which they are so laid and the one immediately following.]

Section 22, The Goa Excise Duty Act, 1964 (Act 5 of 1964).