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Section36
The Goa Excise Duty Act and Rules, 1964

Presumption as to commission of offence in certain cases

In force Act 5 of 1964 As on 16 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 36 of the Goa Excise Duty Act and Rules, 1964 deals with presumption as to commission of offence in certain cases. In every prosecution for an offence punishable under this Act, it shall be presumed until the contrary is proved that the accused person has committed such offence in respect of """[any excisable article or foreign liquor], or any still, utensil, implement, or apparatus whatsoever for the manufactur

In every prosecution for an offence punishable under this Act, it shall be presumed until the contrary is proved that the accused person has committed such offence in respect of """[any excisable article or foreign liquor], or any still, utensil, implement, or apparatus whatsoever for the manufacture ""[of excisable articles] or any such materials as are ordinarily used in the manufacture " [of excisable articles] for the possession of which he is unable to account satisfactorily; and the holder of a licence or permit under this Act shall be punishable, as well as the actual offender, for any offence committed by any person in his employ and acting on his behalf as if he had himself committed the same, 115 Substituted by Amendment Act 18 of 1976 and 20 of 2001. 116 Inserted by Amendment Act 1 of 1969. 117 In place of word " any liquor" substituted by Amendment Act 11 of 1973. 118 In place of word "of liquor" substituted by Amendment Act 11 of 1973. 119 In place of word "of liquor" substituted by Amendment Act 11 of 1973. - 193 - unless he establishes that all due and reasonable precaution were exercised by him to prevent the commission of such offence. 120[36A. Cognizance of offences .- (1) No court shall take cognizance of an offence under this Act or under the rules made thereunder other than an offence under section 34 except on complaint made by the Commissioner or any other officer authorized by him either generally or specially in writing 12 [or by any Police Officer of such rank as may be prescribed where the offence relates to intoxicating drug or opium.

(2) No Court inferior to that of a Magistrate of the First Class shall try any offence under this Act or the rules made thereunder.] 122[(3) Notwithstanding anything contained in the 23[Code of Criminal Procedure, 1973 (Central Act 2 of 1974)] any offence under this Act may be tried summarily.] 124[(4) All offences punishable under this Act shall be cognizable and bailable], 125[except that an offence relating to intoxicating drug or opium shall be non-bailable.]

Section 36, 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. 34 Vexatious search seizure, etc., by officers

Referred to by 1

  1. s. 116 Powers and duties of Officers

Questions about Section 36

What does Section 36 of the Goa Excise Duty Act and Rules deal with?

Section 36 of the Goa Excise Duty Act and Rules is headed "Presumption as to commission of offence in certain cases". In every prosecution for an offence punishable under this Act, it shall be presumed until the contrary is proved that the accused person has committed such offence in respect of """[any excisable article or foreign liquor], or any still, utensil, implement, or apparatus whatsoever for the manufactur

How do I find court cases under Section 36 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 36, section 36 Goa Excise Duty Act and Rules, section 36 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 36 of the Goa Excise Duty Act and Rules, and has it changed?

Its own text turns on section 34 (Vexatious search seizure, etc., by officers), so none of them can safely be read on its own. 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

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.