Confiscation
Section 37 of the Goa Excise Duty Act and Rules, 1964 deals with confiscation. In any case in which an offence has been committed under this Act, the 12º[excisable articles, foreign liquor], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation.
(1) In any case in which an offence has been committed under this Act, the 12º[excisable articles, foreign liquor], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation. 127[Provided that no confiscation under this sub-section shall be made in cases where,- (a) duty paid liquor is transported within the State without the authority of a permit granted under this Act; or (b) any licensed premises are kept open in contravention of any rule made under clause (n) of sub-section (2) of section 22].
(2) Any 2%[excisable article or foreign liquor] lawfully imported, exported, transported, manufactured, had in possession or sold alongwith, or in addition to, any 129 [excisable article or foreign liquor] liable to confiscation under this section, and the receptacles, packages and coverings in which any 130[such excisable article, foreign liquor], materials, still, utensil, implement or apparatus as aforesaid is or are found and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels or other conveyances used in carrying the same, shall likewise be liable to confiscation:
Provided that no such animal, cart, vessel, or other conveyances shall be so liable to confiscation if the owner thereof, is not the owner of the articles thereby removed and 120 Inserted by Amendment Act 8 of 1966. 121 Inserted by Amendment Act 9 of 1981. 122 Inserted by Amendment Act 1 of 1969. 123 Substituted by Amendment Act 18 of 1976. 124 Inserted by Amendment Act 18 of 1976. 125 Added by Amendment Act 9 of 1981. 126 In place of word "liquor" substituted by Amendment Act 11 of 1973. 127 Inserted by Amendment Act 11 of 1973. 128 In place of word "liquor" substituted by Amendment Act 11 of 1973. 129 In place of word "liquor" substituted by Amendment Act 11 of 1973. 130 In place of word " such liquor" substituted by Amendment Act 11 of 1973. TO Whom das - 194 - establishes that he had no reason to believe that such offence was being or was likely to be committed.
(3) When anything mentioned in sub-section (1) and (2) is found in circumstances which afford reason to believe that an offence under this Act has been committed in respect or by means thereof, or when such offence has been committed and the offender is not known or cannot be found, the Commissioner may order confiscation of the same:
Provided that no such order shall be made until the expiration of one month from the date of seizing the thing or animal in question or without hearing the person, if any, claiming any right thereto, and considering the evidence, if any, which he produces in support of the claim:
Provided further, that if the thing in question is liable to speedy and natural decay, or if the Commissioner is of the opinion that the sale of the thing or animal in question would be for the benefit of its owner, he may at any time direct it to be sold; and the provisions of this section shall, so far as may be, apply to the net proceeds of such sale.
(4) When anything is confiscated under sub-section (1) or (2) above, it shall thereupon vest in the Government.
Section 37, 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
Questions about Section 37
What does Section 37 of the Goa Excise Duty Act and Rules deal with?
Section 37 of the Goa Excise Duty Act and Rules is headed "Confiscation". In any case in which an offence has been committed under this Act, the 12º[excisable articles, foreign liquor], materials, still, utensil, implement or apparatus in respect or by means of which such offence has been committed shall be liable to confiscation.
How do I find court cases under Section 37 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 37, section 37 Goa Excise Duty Act and Rules, section 37 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 37 of the Goa Excise Duty Act and Rules, and has it changed?
Its own text turns on section 22 (Power of Government to make rules), 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
- 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
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