Vidhi Codex

Bare Act

The Goa, Daman and Diu Excise Duty Act, 1964

Tax196455 sections5 chapters

This law governs the taxation and regulation of alcohol, intoxicating drugs, and opium within the state of Goa. It applies to anyone dealing in these excisable items, including manufacturers, dealers, and importers. By imposing duties on these substances, the government raises revenue and controls the production and sale of items that can be harmful or are restricted. The act defines various types of liquor and drugs to ensure clear rules for enforcement and taxation purposes.

Start reading →Read full ActSections

Chapter I Chapter I →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II Chapter II →

  1. 3Excise Authorities and delegation of powers
  2. 3AUniforms
  3. 4Import of excisable articles
  4. 4AExport of excisable articles
  5. 5Collector, Border Examiner or any officer of Customs or Land Customs duly appointed by the competent authority.
  6. 6Removal of excisable articles from bonded warehouses of distilleries, etc
  7. 7Manufacture of liquor
  8. 8Possession of and transactions in liquor
  9. 9Sale of excisable article or foreign liquor
  10. 10Prohibition or restriction of import, export, transport, possession, manufacture or sale of excisable articles
  11. 10AProhibition of publication of advertisements relating to liquor
  12. 11Provided that no advertisement of any kind specified in clauses (a) and (b) above shall be made in schools and colleges.
  13. 12Levy of Duty
  14. 13Provided that no such duty shall be levied on toddy when used for the manufacture of jaggery, vinegar, yeast or neera or when drunk as such.
  15. 13APayment of fees for grant of licence or permit, etc
  16. 14Recovery of tree tax
  17. 15Explanation:— In this section, the expression owner includes a person in possession.
  18. 16Power to cancel licences
  19. 17Agreement
  20. 18Measures, weights and testing instruments
  21. 19Prohibition of sale etc., to certain persons
  22. 20Recovery of sums due to Government

Chapter III Chapter III →

  1. 21Transitional
  2. 22Power of Government to make rules
  3. 23Power to enter and inspect place of manufacture and sale
  4. 24Power of certain officers to investigate into offences
  5. 25Power of seizure and detention
  6. 26Search warrants
  7. 27Power to search without warrant
  8. 28Duty of officers of certain departments to report offence and to assist excise officer
  9. 29Duty of officer-in-charge of police station to take charge of article seized
  10. 29AAll samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.
  11. 30Penalty for contravention of provision
  12. 31Provided that in respect of any offence under clause (f), the amount of fine may be such lower figure as may be prescribed.

Chapter IV Chapter IV →

  1. 32Penalty for certain acts by holders of licence for sale or manufacture
  2. 33Penalty for possession of contraband excisable article
  3. 34Vexatious search seizure, etc., by officers
  4. 35Penalties for offences not otherwise provided for
  5. 35APunishment for attempt to commit offences
  6. 36Presumption as to commission of offence in certain cases
  7. 36ACognizance of offences
  8. 37Confiscation
  9. 38Limits of confiscation and/or penalty
  10. 39Fine in lieu of confiscation
  11. 39APayment of the fine does not absolve the owner of the goods from the payment of duties and other charges prescribed in this Act.
  12. 40Appeals

Chapter V Chapter V →

  1. 41Revision
  2. 42Exemptions
  3. 43Publication of rules and notifications
  4. 44Bar of certain suits
  5. 45Repeal
  6. 46Power to remove difficulties

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