Power to remove difficulties
Section 46 of the Goa Excise Duty Act, 1964 deals with power to remove difficulties. If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order as occasion requires, do anything (not inconsistent with this Act) which appears to it to be necessary for removing the difficulty.
If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order as occasion requires, do anything (not inconsistent with this Act) which appears to it to be necessary for removing the difficulty. Schedule 151[omitted] Secretariat Panjim, November 13, 1964 S. BALAKRISHNAN Secretary to the Government useto GOdeGoa, Daman and Did 1 The words "Daman & Diu " omitted by the Amendment Act 20 of 2001. 2 Substituted by Amendment Act 11 of 1973. 3 In place of words "Union Territory of Goa, Daman & Diu" substituted by the Amendment Act 20 of 2001. 4 The words "Daman & Diu" omitted by the Amendment Act 20 of 2001. 5 In place of words "Union Territory of Goa, Daman & Diu" substituted by the Amendment Act 20 of 2001. 6 Inserted by Amendment Act 20 of 2001. 7 Substituted by Amendment Act 20 of 2001. 8 Omitted by (Amendment) Act, 2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 9 Substituted by Amendment Act 11 of 1973. 10 Inserted by Amendment Act 20 of 2001. 11 Inserted by the Amendment Act 10 of 1976. 12 The words "Daman & Diu' omitted by the amendment Act 20 of 2001. 13 Inserted by Amendment Act 11 of 1973. 14 Inserted by Amendment Act 20 of 2001. 15 Substituted by Act 10 of 1976. 16 Substituted by Amendment Act 20 of 2001. 17 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 18 Substituted by Amendment Act 11 of 1973. 19 The words "Daman & Diu" omitted by the Amendment Act 20 of 2001. 20 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 21 Substituted by Amendment Act 20 of 2001. 22 Inserted by Amendment Act 11 of 1973. 23 Inserted by Amendment Act 20 of 2001. 24 Inserted by Amendment Act 02 of April 2015. 25 Clause "kkk" originally inserted by the Amendment Act 11 of 1973, which was subsequently substituted by the Amendment Act 9 of 1981. 26 Substituted by Amendment Act 20 of 2001. 27 Substituted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 28 Substituted by Amendment Act 11 of 1973. 29 The word "includes" omitted by Amendment Act 20 of 2001. 30 Inserted by Amendment Act 20 of 2001. 31 The words "Daman & Diu" omitted by the Amendment Act 20 of 2001. 32 Inserted by Amendment Act 11 of 1973. 33 Inserted by Amendment Act 20 of 2001. 34 Inserted by Amendment Act 20 of 2001. 35 Substituted by Amendment Act 20 of 2001. 36 Substituted by Amendment Act 20 of 2001. 37 Inserted by Amendment Act 20 of 2001. 38 Section substituted by Amendment Act 10 of 1976. 39Substituted by (Amendment) Act, 2017, Published in O.G. series I No. 22 (Ext. No.
2) dated 31- 08-2017. 40Substituted by (Amendment) Act,2017, Published in O.G. series I No. 22 (Ext. No.
2) dated 31- 08-2017. 41 Clause 3-A inserted by Amendment Act 10 of 1976, however by the Amendment Act 20 of 2001 existing provision. numbered as sub-section (1), thereof and after sub-section (1) sub-section (2) inserted. 42 Substituted by Amendment Act 20 of 2001. 43 Substituted by Amendment Act 11 of 1973. 44 Substituted by Amendment Act 11 of 1973. 45 In place of word "Territory" substituted by Amendment Act 20 of 2001. 46 In place of word "Territory" substituted by Amendment Act 20 of 2001. 47 Initially section was by Amendment Act 11 of 1973, however by Amendment Act 20 of 2001 section substituted. 48 Substituted by Amendment Act 11 of 1973. 49 Inserted by Amendment Act 20 of 2001. 50 Substituted by Amendment Act 11 of 1973. 51 Substituted by Amendment Act 11 of 1973. 52 Substituted by Amendment Act 11 of 1973. 53 Substituted by Amendment Act 11 of 1973. 54 Substituted by Amendment Act 11 of 1973. 55 In place of word "Territory" substituted by Amendment Act 20 of 2001. 56 Section substituted by Amendment Act 11 of 1973 and thereafter again vide Amendment Act 10 of 1976. 57 Substituted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 58 The words "Goa, Daman & Diu" substituted by Amendment Act 20 of 2001. 59 Inserted by Amendment Act 8 of 1978. 60 Inserted by (Amendment) Act, 2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 61 Substituted by Amendment Act 11 of 1973. 62 Inserted by the Amendment Act 20 of 2001. 63 Section was amended by the Amendment Act 11 of 1973, thereafter entire section substituted by Amendment Act 11 of 1975. 64 In place of words "liquor" the words "any excisable article" substituted by Amendment Act 11 of 1973. 65 In place of words "liquor" the words "such excisable article" substituted by Amendment Act 11 of 1973. 66 In place of words "liquor" the words "such excisable article" substituted by Amendment Act 11 of 1973. 67 In place of word "Territory" substituted by Amendment Act 20 of 2001. 68 Inserted by the Amendment Act 20 of 2001. 69 Sub-section amended twice first amendment carry out by the Amendment Act 11 of 1973 has been substituted by the present entries by the Amendment Act 11 of 1975. 70 Original Section 15 is substituted by the Amendment Act 11 of 1973. 71 Proviso inserted by Amendment Act 10 of 1976. 72 The words "Goa, Daman & Diu" substituted by Amendment Act 20 of 2001. 73 Sub-section 2 initially amended by Amendment Act 11 of 1975 and thereafter entire sub-section alongwith proviso substituted by the Amendment Act 9 of 1997. 74 Existing provision numbered as sub-section (1) and thereafter sub-section (2) inserted by the Amendment Act 20 of 2001. 75 Substituted by Amendment Act 11 of 1973. 76 Substituted by Amendment Act 11 of 1973. 77 In place of word "vender" substituted by Amendment Act 10 of 1976. 78 In place of word "vender" substituted by Amendment Act 10 of 1976. 79 In place of word "18 years " substituted by Amendment Act 10 of 1976. 80 Substituted by Amendment Act 11 of 1973. 81 Inserted by Amendment Act 1 of 1969 and thereafter present explanation substituted by Amendment Act 11 of 1973. 82 In place of word "Territory" substituted by Amendment Act 20 of 2001. 83 Substituted by Amendment Act 11 of 1973. 84 Substituted by Amendment Act 11 of 1973. 85 Substituted by Amendment Act 11 of 1973. 86 Substituted by Amendment Act 11 of 1973. 87 Inserted by Amendment Act 10 of 1976. 88 Substituted by Amendment Act 11 of 1973. 89 The word "and" deleted by Amendment Act 10 of 1976. 90 Inserted by Amendment Act 10 of 1976. 91 Inserted by Amendment Act 10 of 1976. 92 Inserted by Amendment Act 8 of 1966. 93 Substituted by Amendment Act 11 of 1973. 94 Substituted by Amendment Act 11 of 1973. 95 Substituted by Amendment Act 11 of 1973. 96 The existing section 23 was re-numbered as sub-section (1) and thereof; after sub-section (1) as so re-numbered as sub-section (1), new sub-section (2) inserted by Amendment Act 9 of 1981. 97 Proviso inserted by Amendment Act 9 of 1981. 98 Substituted by Amendment Act 18 of 1976. 99 Substituted by Amendment Act 11 of 1973. 100 In place of words "or article" the words "or other article" substituted by Amendment Act 11 of 1973. 101 Substituted by Amendment Act 11 of 1973. 102 Substituted by Amendment Act 11 of 1973. 103 Substituted by Amendment Act 11 of 1973. 104 The words "of excise officer" omitted by Amendment Act 9 of 1981. 105 Inserted by Amendment Act 9 of 1981. 106 Proviso of sub-section (2) omitted by Amendment Act 9 of 1981. 107 Sub-section 3 and 4 inserted by Amendment Act 9 of 1981. 108 Inserted by Amendment Act 8 of 1966. 109 Section 30 is amended by the Act 11 of 73 thereafter entire section substituted by Amendment Act 10 of 1976. 110 Inserted by Amendment Act 9 of 1981. 111 In place of word "three" substituted by Amendment Act 9 of 1981. 112 Inserted by amendment Act 19 of 1985. 113 In place of words 'one thousand" the word two thousand was substituted by the amendment Act 18 of 1976, which further by the Amendment Act 20 of 2001 substituted to "ten thousand". 114 Substituted by amendment Act 18 of 1976. 115 Substituted by the Amendment Act 18 of 1976 and 20 of 2001. 116 Added by Amendment Act 11 of 1973. 117 Inserted by Amendment Act 11 of 1973. 118 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 119 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 120 Substituted by the Amendment Act 18 of 1976 & 20 of 2001. 121 Substituted by Amendment Act 11 of 1973. 122 Inserted by Amendment Act 9 of 1981. 123 Substituted by Amendment Act 18 of 1976 and 20 of 2001. 124 Substituted in place of word "Any excise Officer" by the Amendment Act 9 of 1981. 125 Substituted by Amendment Act 18 of 1976 and 20 of 2001. 126 Inserted by Amendment Act 1 of 1969. 127 In place of word " any liquor" substituted by Amendment Act 11 of 1973. 128 In place of word "of liquor" substituted by Amendment Act 11 of 1973. 129 In place of word "of liquor" substituted by Amendment Act 11 of 1973. 130 Inserted by Amendment Act 8 of 1966. 131 Inserted by Amendment Act 9 of 1981. 132 Inserted by Amendment Act 1 of 1969. 133 Substituted by Amendment Act 18 of 1976. 134 Inserted by Amendment Act 18 of 1976. 135 Added by Amendment Act 9 of 1981. 136 In place of word "liquor" substituted by Amendment Act 11 of 1973. 137 Inserted by Amendment Act 11 of 1973. 138 In place of word "liquor" substituted by Amendment Act 11 of 1973. 139 In place of word "liquor" substituted by Amendment Act 11 of 1973. 140 In place of word " such liquor" substituted by Amendment Act 11 of 1973. 141 Section substituted by the Amendment Act 20 of 2001. 142 Inserted by Amendment Act 8 of 1966. 143 Inserted by Amendment Act 10 of 1976. 144 Substituted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016. 145 Section substituted by Amendment Act 10 of 1976. 146 Section substituted by Amendment Act 10 of 1976. 147 In place of word "liquor" substituted by Amendment Act 11 of 1973. 148 The words "Goa, Daman & Diu" substituted by amendment Act 20 of 2001. 149 Substituted by the Amendment Act 11 of 1973. 150 Section is substituted by Amendment Act 11 of 1973. 151 Omitted by the Amendment Act 11 of 1975. Ind'amont Codeor.
Section 46, 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.
This section refers to
Questions about Section 46
What does Section 46 of the Goa Excise Duty Act deal with?
Section 46 of the Goa Excise Duty Act is headed "Power to remove difficulties". If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order as occasion requires, do anything (not inconsistent with this Act) which appears to it to be necessary for removing the difficulty.
How do I find court cases under Section 46 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 46, section 46 Goa Excise Duty Act, section 46 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 46 of the Goa Excise Duty Act, and has it changed?
Its own text turns on section 2 (Definitions), section 23 (Power to enter and inspect place of manufacture and sale), so none of them can safely be read on its own.
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.