Mode of levy

In force Act 5 of 1964 As on 15 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 13 of the Goa Excise Duty Act and Rules, 1964 deals with mode of levy. The duty on [any excisable article] leviable under this Act may be levied in one or more of the following ways, namely :- (a) by way of a duty on the quantity of " [such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehou

The duty on 5 [any excisable article] leviable under this Act may be levied in one or more of the following ways, namely :- (a) by way of a duty on the quantity of " [such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse licensed or established under this Act; and (b) by way of a duty on the quantity of 58[such excisable article] imported into the [State]. 60[13A. Payment of fees for grant of licence or permit, etc .- Instead of or in addition to any excise duty leviable under section 12, the Government may, levy such fee as may be prescribed, in consideration of grant of any licence or permit or both by or under this Act, and not covered by section 15.]
Section 13, 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.

Referred to by 1

s. 2 Definitions

Questions about Section 13

What does Section 13 of the Goa Excise Duty Act and Rules deal with?

Section 13 of the Goa Excise Duty Act and Rules is headed "Mode of levy". The duty on [any excisable article] leviable under this Act may be levied in one or more of the following ways, namely :- (a) by way of a duty on the quantity of " [such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehou

How do I find court cases under Section 13 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 13, section 13 Goa Excise Duty Act and Rules, section 13 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 13 of the Goa Excise Duty Act and Rules, and has it changed?

1 other provision in this corpus refers back to it.

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

122. Delay in payment of licence fees18726 words
46. Accounts to be kept5439 words
2. Definitions1981 words
48. Lights in distilleries etc671 words
90. Application and procedure for licence655 words
72. Procedure for auction645 words

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.