eCourtsIndia
IndiaCode Laws
Section90
The Goa Excise Duty Act and Rules, 1964

Application and procedure for licence

In force Act 5 of 1964 As on 19 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 90 of the Goa Excise Duty Act and Rules, 1964 deals with application and procedure for licence. An application for a licence for wholesale or retail sale of liquor other than denatured spirit preparation, denatured spirit, rectified spirit or absolute alcohol shall be made to the Commissioner in Form E-28.56 (2) The Commissioner, after making such enquiry as he thinks necessary with regard to

(1) An application for a licence for wholesale or retail sale of liquor other than denatured spirit preparation, denatured spirit, rectified spirit or absolute alcohol shall be made to the Commissioner in Form E-28.56 (2) The Commissioner, after making such enquiry as he thinks necessary with regard to the particulars stated in the application, may grant a licence applied for.37 (3) The Commissioner will, however, not be bound to grant a licence applied for and may for reasons to be stated in the application, may grant a licence applied for. e (4) (a) No licence shall be granted to an applicant if the premises in which he proposes to open liquor shop are within a radius of 100 meters from [an Educational Institution or a place of worship]58 (b) Omitted59 (c) No licence shall be granted to an applicant if the premises in which he proposes to open liquor shop is within a radius of 100 meters from a Harijan Basti or a Labour Colony:

Provided that a licence may be granted by the Commissioner with prior approval of the Government in the derogation of the above restrictions contained in sub-rule (4), to a hotel or restaurant 60[or such premises for retail sale/wholesale of foreign liquor or Indian made foreign liquor or country Liquor in sealed bottles][or for consumption on the premises]º which the Government consider proper with a view to promote Tourism in the State.

(5) There shall be the following types of licences for sale of foreign liquor, Indian made foreign liquor and country liquor, namely62 :- (i) Licence for wholesale of foreign liquor, Indian made foreign liquor or country liquor;

(ii) Licence for retail sale of foreign liquor, Indian made foreign liquor or country liquor for consumption in the premises; and 55 Substituted by Notification No. Fin.(Rev.)/2-35/49/75 dated 29-12-1976, published in O. G. Series I, No. 42 dated 13-1-1977. 56 Substituted vide Notification No. 14/9/79-Fin.(R&C) dated 24-3-1980, published in O. G. Series I, No. 1 dated 3-4-1980. 57 Substituted vide Notification No. 14/9/79-Fin.(R&C) dated 24-3-1980, published in O. G. Series I, No. 1 dated 3-4-1980. 58 Substituted vide Notification No. 2/3/97-Fin.(R&C) dated 24-9-1990. 59 Substituted vide Notification No. 2/3/97-Fin. (R&C) dated 24-9-1990. 60 Substituted vide Notification No. 2-3-87-Fin(R&C) dated 24-9-1990, published in O. G. (Ext-2) Series I, No. 25 dated 25-9-1990. Substituted vide Notification No. 1/14/98 - Fin(R&C) dated 14-10-1998. 62 Substituted by Notification No. Fin.(Rev.)/CDL/1/71 dated 14-12-1971 published in O. G. Series I, No. 38 dated 16-12-1971. - 224 - (iii) Licence for retail sale of foreign liquor, Indian made foreign liquor or country liquor in sealed bottles.

(6) On receipt of the sanction, the Excise Inspector in whose jurisdiction the premises of the applicant are situated shall issue licence in Form E-24, Form 25-A as may be applicable. 63 (7) The licence fee shall be paid by the licensee in two equal installments, first, before issue of licence and the second in the first month of the second semester of the financial year.

(8) When the business is started in the course of the second semester only half of the annual fee shall be payable.

(9) The Commissioner may, if he is satisfied that the financial conditions of licensee so requires authorise the retail vendors to pay the fee in four equal installments, each in the first month of each quarter of the financial year. 64(10) The Commissioner may, if he is satisfied that sufficient and good reason exist, for authorizing additional points for effecting sale in the licensed premises meant for consumption of foreign liquor only may grant additional such points on an application made by the licensee. IsNo licensee having . Points on an appliedfor 65(11) No licensee having a licence for retail sale of Indian made foreign liquor and country liquor and or Foreign Liquor for Consumption on premises shall carry out the business in the "name and style" which denotes any religious name." 90 A- Deleted66.

Section 90, The Goa Excise Duty Act and Rules, 1964 (Act 5 of 1964).

Questions about Section 90

What does Section 90 of the Goa Excise Duty Act and Rules deal with?

Section 90 of the Goa Excise Duty Act and Rules is headed "Application and procedure for licence". An application for a licence for wholesale or retail sale of liquor other than denatured spirit preparation, denatured spirit, rectified spirit or absolute alcohol shall be made to the Commissioner in Form E-28.56 (2) The Commissioner, after making such enquiry as he thinks necessary with regard to

How do I find court cases under Section 90 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 90, section 90 Goa Excise Duty Act and Rules, section 90 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.

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.