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Section116
The Goa Excise Duty Act and Rules, 1964

Powers and duties of Officers

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 116 of the Goa Excise Duty Act and Rules, 1964 deals with powers and duties of Officers. All Excise Officers of the State not below the rank of Sub-Inspectors of Excise and Lower Division Clerks may exercise the powers conferred by sections 23, 24, 25 and 27: Provided that power to seize and detain any liquor or article or search any person, vessel, vehicle, animal or package under sect

(1) All Excise Officers of the State not below the rank of Sub-Inspectors of Excise and Lower Division Clerks may exercise the powers conferred by sections 23, 24, 25 and 27:

Provided that power to seize and detain any liquor or article or search any person, vessel, vehicle, animal or package under section 25, may be exercised at the Check-post by the Supervisor or the Excise Guard in charge of such Check-post:

Provided further that in the Talukas of Salcete, Canacona and Pernem any Excise Guard may exercise the powers conferred by sections 25 and 27.88 (2) All Excise Officers of the State including Excise Guards may exercise the powers mentioned in section 26.

(3) All Central Excise and Custom Officers not below the rank of Inspector of Central Excise and Preventive Officer of Customs, may exercise the powers under section 25 to seize and detain excisable articles such as intoxicating drugs and opium as defined in clauses (kkk) and (00) respectively of section 2 of the Act and may search any person, vessel, raft, vehicle, animal, package, receptacle or covering upon whom, or in or upon which, he may have reasonable cause to suspect any such excisable article to be or to be concealed. 89 90 (4) All Police Officers not below the rank of Assistant Sub-Inspector may exercise the powers conferred by sub-section (2) of section 23, proviso to sub-section (1) of section 24, sub-section (1) of section 25, sub-section (3) of section 27 and sub-section (1) of section 36(A):91 Provided that all Police Officers not below the rank of Head Constables may also exercise the powers conferred by sections 25 and 27.

Section 116, The Goa Excise Duty Act and Rules, 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

  1. s. 23 Power to enter and inspect place of manufacture and sale
  2. s. 24 Power of certain officers to investigate into offences
  3. s. 25 Power of seizure and detention
  4. s. 26 Search warrants
  5. s. 27 Power %[ ] to search without warrant
  6. s. 36 Presumption as to commission of offence in certain cases

Questions about Section 116

What does Section 116 of the Goa Excise Duty Act and Rules deal with?

Section 116 of the Goa Excise Duty Act and Rules is headed "Powers and duties of Officers". All Excise Officers of the State not below the rank of Sub-Inspectors of Excise and Lower Division Clerks may exercise the powers conferred by sections 23, 24, 25 and 27: Provided that power to seize and detain any liquor or article or search any person, vessel, vehicle, animal or package under sect

How do I find court cases under Section 116 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 116, section 116 Goa Excise Duty Act and Rules, section 116 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.

What should I read with Section 116 of the Goa Excise Duty Act and Rules, and has it changed?

Its own text turns on section 23 (Power to enter and inspect place of manufacture and sale), section 24 (Power of certain officers to investigate into offences), section 25 (Power of seizure and detention), section 26 (Search warrants), and on 2 further provisions, so none of them can safely be read on its own.

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.