Section23
The Goa Excise Duty Act, 1964

Power to enter and inspect place of manufacture and sale

In force Act 5 of 1964 As on 21 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 5 of 1964 Cited by 1 provision

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 23 of the Goa Excise Duty Act, 1964 deals with power to enter and inspect place of manufacture and sale. The Commissioner or any Excise Officer not below such rank as may be prescribed, may,- (a) enter and inspect at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any [excisable article]: Provided that no Excise Officer other than the Com

(1) The Commissioner or any Excise Officer not below such rank as may be prescribed, may,- (a) enter and inspect at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any 93[excisable article]:

Provided that no Excise Officer other than the Commissioner shall so enter or search any residential premises unless he is accompanied by the Sarpanch, or the Panch or any other respectable person of the locality.

(b) enter and inspect at any time within the hours during which sale is permitted and at any other time during which the same may be open, any place in which any 94[excisable article or foreign liquor] is kept for sale by any person holding a licence under this Act;

(c) examine any book, account, or register or examine, test, measure or weigh any materials, stills, utensils, implements, apparatus, 95[excisable article or foreign liquor] found in any such place as is referred to in clauses (a) and (b) above; and (d) seize any measures, weights or testing instruments which he has reason to believe to be false. DE 96[(2) Any Police Officer, not below such rank as may be prescribed, may also exercise the powers conferred on the Commissioner or an Excise Officer under sub-section (1) in respect of intoxicating drug or opium.]

Section 23, 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.

Questions about Section 23

What does Section 23 of the Goa Excise Duty Act deal with?

Section 23 of the Goa Excise Duty Act is headed "Power to enter and inspect place of manufacture and sale". The Commissioner or any Excise Officer not below such rank as may be prescribed, may,- (a) enter and inspect at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any [excisable article]: Provided that no Excise Officer other than the Com

How do I find court cases under Section 23 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 23, section 23 Goa Excise Duty Act, section 23 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 23 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.