Chapter V Chapter V

Manufacture of Indian made foreign liquor

Revision.—

1. (1) When the decision or order is passed under this Act or the rules made thereunder by any Excise Officer other than the Commissioner, the Commissioner of his own motion may revise such decision or order after considering the facts of the case.
2. (2) In disposing of the revision, the Commissioner shall have the same powers as those of the appellate authority under section 40.

Exemptions.—

1. (1) Where in the opinion of the Government reasonable grounds exists for doing so, the Government may by notification and subject to such conditions and restrictions at it may impose, exempt any person or class of persons or any [excisable article or foreign liquor] from all or any of the provisions of the Act or of rules made thereunder either throughout [the State] or in any specified part thereof or for any specified period or occasion.
2. (2) For the removal of doubts it is hereby declared that nothing in this Act shall apply to the import, export [or possession of foreign liquor] or other articles dealt with by any law relating to Customs or Central Excise.

Publication of rules and notifications.— All rules made and notifications issued under this Act shall be published in the Official Gazette and shall thereupon have effect from the date of such publication or from such other date as may be specified in that behalf.

Bar of certain suits.—

1. (1) No suit shall lie in any civil court against the Government or any officer or person for damages for any act in good faith done or intended to be done in pursuance of the Act.
2. (2) No civil court shall try any suit which may lawfully be brought against the Government in respect of anything done or alleged to be done in pursuance of this Act unless the suit is instituted within one hundred and eighty days from the date of commission of the act complained of.

Repeal.—

1. (1) On the commencement of this Act, any law in force in the State of Goa, authorizing taxes and duties on manufacture and sale of excisable article or providing for any matter for which provision is made in this Act, shall stand repealed.
2. (2) The provisions of the General Clauses Act, 1897, shall apply to the repeal under sub-section
3. (1) as if the law referred to therein were a Central Act.

Power to remove difficulties.— If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order as occasion requires, do anything (not inconsistent with this Act) which appears to it to be necessary for removing the difficulty.