Bare Act

The Goa, Daman and Diu Excise Duty (Validation of Appointments and Proceedings) Act, 1975

This legislation legally validates past appointments of excise officials such as Commissioners, Inspectors, and guards and the actions taken by them in the Union territory of Goa, Daman and Diu prior to the Acts enactment. It specifically protects the past levy, collection of excise duties, taxes, fees, and official proceedings from being declared invalid or illegal due to procedural defects in how those officials were originally appointed under the 1964 principal Act. By conferring retroactive legal validity, it prevents legal challenges and lawsuits against past administrative tax collection actions, ensuring fiscal continuity and protecting government revenues collected by excise authorities.

PDF: pending for this language.