Buying or Selling of juice

Section 76 of the Goa Excise Duty Act and Rules, 1964 deals with buying or Selling of juice. The licensee shall be bound to buy the cashew juice for the price fixed by the Government at the place where he is authorized to work the stills for the manufacture of liquor.

(1) The licensee shall be bound to buy the cashew juice for the price fixed by the Government at the place where he is authorized to work the stills for the manufacture of liquor. If he refuses to buy the juice or delays the buying in consequence of which the juice is damaged beyond its use for distillation he shall be ordered by the Assistant Excise Commissioner to pay the price of the juice to the owner thereof and pay into a Government Treasury, as a penalty, a sum not exceeding Rs.100/- within 8 days from the date of the order, failing which the Commissioner shall cancel the licence and confiscate the liquor in store. The price of the juice shall be paid to the owner thereof from the proceeds of the confiscated liquor. When the licence is cancelled in such cases, the Commissioner shall dispose of such zones for the distillation of liquor in the remaining period at his discretion subject to approval of the Government. (1A) 42The Excise Inspector shall not issue transport permit for transporting cashew liquor from the warehouse of the licensee for 1/3 of the quantity of cashew liquor manufactured, unless the licensee produces written statements from the juice suppliers to the effect that their dues towards the cashew juice have been cleared. (1B) 43The licensee shall be bound to pay the price of the cashew juice within fifteen days from the date of supply failing which interest at the current Bank rate on loans will accrue from the date of supply.

(2) If the owner of the juice mixes or permits to be mixed with the juice any substance or water to augment its quantity, he shall be liable to a penalty not exceeding Rs.50/- to be levied by the Excise Inspector. In such case the licensed manufacturer may refuse to buy the juice.

(3) The owner or tenant of cashew groves is not bound to extract the juice from the cashew fruit, but once he extracts juice therefrom he is bound to sell it to the licensed manufacturer of the zone for the price fixed by the Government, unless he declares to and is authorized by the Excise Inspector to use it for purpose other than the distillation of liquor. The breach of the provision of this rule shall render the owner of the juice liable to a penalty not exceeding Rs.100/- to be levied by the Excise Inspector.

Section 76, The Goa Excise Duty Act and Rules, 1964 (Act 5 of 1964).