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Section108
The Goa Excise Duty Act and Rules, 1964

Rewards

In force Act 5 of 1964 As on 18 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

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 108 of the Goa Excise Duty Act and Rules, 1964 deals with rewards. In any case in which a penalty or confiscation has been adjudged under the Act, a reward not exceeding half of the sale proceeds of the liquor and other articles confiscated plus the amount of the fine imposed, if any, shall be granted in such proportions as the Commissioner may think fit to any per

(1) In any case in which a penalty or confiscation has been adjudged under the Act, a reward not exceeding half of the sale proceeds of the liquor and other articles confiscated plus the amount of the fine imposed, if any, shall be granted in such proportions as the Commissioner may think fit to any person or persons who may have contributed to the conviction of the offender or to the confiscation of the property so seized:

Provided always that aggregate amount of the reward thus granted in each case by the Commissioner shall not exceed [Rs. 500/-]81. Substituted by Notification No. Fin.(Rev.)/20-3/part/525/67 dated, published in Govt. Gaz. Series I, No. 8 dated 25-5-1967. - 230 - Reward exceeding Rs. 500/- 82 will be granted by the Government.

(2) The Commissioner may incur at his discretion expenditure not exceeding Rs. 25/- in each case for the employment of informers or for any other purpose connected with the prevention or detection of any offence under the Act.

(3) Where substantive sentences of imprisonment are passed by Magistrates, and no fine or confiscations are realized, rewards may be paid according to the importance of the case in the discretion of the Government.

(4) Half of reward shall be given to the informer, if any, the remainder being distributed to the persons who actually co-operated in the seizure or arrest.

(5) If there is no informer, the whole reward should go to the persons who actually co-operated in the seizure of arrest.

(6) No reward shall be granted for officers above the rank of Superintendent of Excise. The reward or its share allotted to Government servants shall be distributed to them in proportion to their salaries. Overtime Code shall be distributed

Section 108, The Goa Excise Duty Act and Rules, 1964 (Act 5 of 1964).

Questions about Section 108

What does Section 108 of the Goa Excise Duty Act and Rules deal with?

Section 108 of the Goa Excise Duty Act and Rules is headed "Rewards". In any case in which a penalty or confiscation has been adjudged under the Act, a reward not exceeding half of the sale proceeds of the liquor and other articles confiscated plus the amount of the fine imposed, if any, shall be granted in such proportions as the Commissioner may think fit to any per

How do I find court cases under Section 108 of the Goa Excise Duty Act and Rules?

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 and Rules 108, section 108 Goa Excise Duty Act and Rules, section 108 of the Goa Excise Duty Act and Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Goa Excise Duty Act and Rules enacted?

Goa Excise Duty Act and Rules 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/d974cf8e-ae70-49f3-89dc-497115b9c03b.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/25c6f50a-18cc-4edc-8a70-d77e20f16615/content). This page is not a substitute for legal advice.