The Goa Excise Duty Act and Rules, 1964

Preamble

- 171 - Code The Goa Excise Duty Act and Rules, 1964 IndiaCode - 173 - The Goa Excise Duty Act, 1964 1. The Goa Excise Duty Act, 1964 (No. 5 of 1964) [27th October, 1964] published in the Government Gazette, Series I No. 46 (Supplemento) dated 13-11-1964 and came into force w.e.f. 01-12-1964. 2. The Goa Excise Duty (Amendment) Act, 1966 (No. 8 of 1966) [20-9-1966] published in the Government Gazette, Series I No. 26 dated 29-09-1966. 3. The Goa Excise Duty (Amendment) Act, 1969 (No. 1 of 1969) [20-9-1966] published in the Government Gazette, Series I No. 42 dated 16-01-1969 and came into force w.e.f. 01-12-1969. 4. The Goa Excise Duty (Amendment) Act, 1969 (No. 1 of 1970) published in the Government Gazette, Series I No.45 dated 5-2-1970 and came into force w.e.f.10-2- 1970. 5. The Goa Excise Duty (Amendment) Act, 1971 (No. 8 of 1971) [12-7-1973] published in the Official Gazette, Series I No. 20 dated 12-08-1971 and came into force w.e.f. 12-08-1971. 6. The Goa Excise Duty (Amendment) Act, 1973 (No. 11 of 1973) [21-5-1975] published in the Official Gazette, Series I No. 17 dated 26-07-1973. 7. The Goa Excise Duty (Amendment) Act, 1975 (No. 11 of 1975) published in the Official Gazette, Series I No. 10 dated 5-6-1975. 8. The Goa Excise Duty (Amendment) Act, 1976 (No. 10 of 1976) [17-5-1976] published in the Official Gazette, Series I No. 9 dated 27-5-1976. 9. The Goa Excise Duty (Amendment) Act, 1976 (No. 18 of 1976) [29-10-1970] published in the Official Gazette, Series I No. 32 dated 4-11-1976. 10. The Goa Excise Duty (Amendment) Act, 1978 (No. 8 of 1978) [29-4-1978] published in the Official Gazette, Series I No. 9 dated 1-1-1978. 11. The Goa Excise Duty (Amendment) Act, 1981 (No. 9 of 1981) published in the Official Gazette, Series I No. 23 dated 4-9-1981. 12. The Goa Excise Duty (Amendment) Act, 1985 (No. 19 of 1985) published in the Official Gazette, Series I No. 28 dated 10-10-1985. 13. The Goa Excise Duty (Amendment) Act, 1997 (No. 9 of 1997) [31-3-1997] published in the Official Gazette, Series I No. 52 (Ext. No. 3) dated 31-3-1997. 14. The Goa Excise Duty (Amendment) Act, 2001 (No. 20 of 2001) [30-3-2001] published in the Official Gazette, Series I No. 52 (Ext. NO. 6) dated 13-11-1964. 15. The Goa, Daman and Diu (Excise Duty) Rules, 1964. - 174 - GOVERNMENT OF GOA, DAMAN AND DIU Legislature Department LA/1057/64 The following Act passed by the Legislative Assembly of Goa, received the assent of the President of India on the 27th October, 1964 and is hereby published for general information. The Goa1[ ] Excise Duty Act, 1964 (No. 5 of 1964) [27th October, 1964] An Act to consolidate and amend the law relating to the levy of a tree tax and of a duty of excise on 2[certain articles] in the 3[State of Goa] and for matters connected therewith. Be it enacted by the Legislative Assembly of Goa in the Fifteenth year of the Republic of India as follows :-

Sections

Type to filter. 117 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 4AExport of [excisable articles]
4. 5Transport of [excisable article]
5. 7Manufacture of liquor
6. 8Possession of and transactions in liquor
7. 9Sale of excisable article or foreign liquor
8. 11Establishment of distilleries and warehouses
9. 13Mode of levy
10. 14Recovery of tree tax
11. 16Power to cancel licences
12. 17Agreement
13. 18Measures, weights and testing instruments
14. 19Prohibition of sale etc., to certain persons
15. 20Recovery of sums due to Government
16. 21Transitional
17. 22Power of Government to make rules
18. 23Power to enter and inspect place of manufacture and sale
19. 24Power of certain officers to investigate into offences
20. 25Power of seizure and detention
21. 26Search warrants
22. 27Power %[ ] to search without warrant
23. 28Duty of officers of certain departments to report offence and to assist excise officer
24. 29Duty of officer-in-charge of police station to take charge of article seized
25. 31Penalty for certain Acts or omissions by holders of licence
26. 32Penalty for certain acts by holders of licence for sale or manufacture
27. 33Penalty for possession of contraband excisable article
28. 34Vexatious search seizure, etc., by officers
29. 35Penalties for offences not otherwise provided for
30. 36Presumption as to commission of offence in certain cases
31. 37Confiscation
32. 38
33. 39Fine in lieu of confiscation
34. 42Exemptions
35. 43Publication of rules and notifications
36. 44Bar of certain suits
37. 46Accounts to be kept
38. 47AMinimum production of spirit, beer, wine or liquors
39. 48Lights in distilleries etc
40. 50Liquor to be gauged and proved before removal
41. 51Removal of liquor
42. 52Sale by manufacturers
43. 53Conditions for licence
44. 54Conditions for licence
45. 55Conditions for tapping
46. 56Procedure for licence
47. 57Substitution of trees during the currency of licence
48. 58Abandoning of tapping
49. 59Licence to tap trees in addition to trees already licensed
50. 60Renewal of licence
51. 61Marking and numbering of the trees
52. 62
53. 62A
54. 63
55. 64Fines
56. 65Entitlement to manufacture
57. 66Application for licence
58. 67Strength of liquor
59. 68Keeping of register
60. 69Removal of liquor
61. 69A
62. 70Extraction of Juice
63. 71Mode of selection of licensee
64. 72Procedure for auction
65. 73Licence for manufacture of liquor
66. 74Warehousing of liquor
67. 75Payment of duty
68. 76Buying or Selling of juice
69. 77
70. 78Keeping of register
71. 79Utensils, measures and testing instruments
72. 80Strength of liquor
73. 81To whom the manufacturer can sell
74. 82Register of sale
75. 83Removal of liquor
76. 84Disposal of liquor
77. 85Licence for manufacture of liquor from juice of sugarcane, pineapples, etc
78. 85A
79. 86Import or export of country liquor
80. 87Application for permit
81. 88Transport of country liquor
82. 88B
83. 89Permit for possession beyond limit of retail sale
84. 90Application and procedure for licence
85. 91
86. 92Occasional licence
87. 93
88. 94Bottling
89. 95Limit of retail sale
90. 96Prohibition of sale
91. 97Warehouses for licensed vendors
92. 98Prohibition of employment by the licensee
93. 99Days and hours during which licensed premises may be kept open
94. 100
95. 101Accounts of transactions
96. 102Persons debarred from holding licences without the previous sanction of the Government
97. 103Sign-Board
98. 104Transfer of a licence or a shop
99. 105Confiscated articles to be sent to Excise Officer
100. 106Disposal of articles, goods, things and conveyances
101. 107Sale or disposal to be deferred pending an appeal
102. 108Rewards
103. 109Overtime Fee
104. 110Application for overtime
105. 111Payment of overtime fee
106. 112Application for refund
107. 113Establishment of Check-posts
108. 114Control of the Administration under the Act
109. 114ACommissioner may exercise powers of any other officer
110. 115
111. 116Powers and duties of Officers
112. 117Certificate under sub-section (2) of section 25
113. 118Payment of dues under the Act and the Rules
114. 119Execution of the bond
115. 120Forms
116. 121
117. 122Delay in payment of licence fees