Vidhi Codex

Bare Act

The Goa Excise Duty Act, 1964

Tax196456 sections

The Goa Excise Duty Act, 1964 regulates the production, possession, transport, import, export, sale, and taxation of alcoholic beverages, spirits, intoxicating drugs, and opium within the State of Goa. It applies to commercial liquor manufacturers, dealers, tappers, distributors, vendors, consumers, and enforcement officials across the state. By establishing a comprehensive licensing system, levying excise duties, and creating designated non-consumption zones, the law controls the alcohol trade and generates state revenue. It matters because it ensures product safety, curbs illicit liquor trafficking, prevents public drunkenness, and provides a structured legal framework for local alcohol industries like feni production.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Excise Authorities and delegation of powers
  5. 3A. Uniforms.
  6. 4. Import of excisable articles.
  7. 4A. Export of excisable articles.
  8. 5. Transport of excisable article.
  9. 6. Removal of excisable articles from bonded warehouses of distilleries, etc.
  10. 7. Manufacture of liquor.
  11. 8. Possession of and transactions in liquor.
  12. 9. Sale of excisable article or foreign liquor.
  13. 10. Prohibition or restriction of import, export, transport, possession, manufacture or sale of excisable articles.
  14. 10A. Prohibition of publication of advertisements relating to liquor.
  15. 10B. Prohibition of consumption of liquor in ‘No Alcohol Consumption Zone’.
  16. 11. Establishment of distilleries and warehouses.
  17. 12. Levy of Duty.
  18. 13. Mode of levy.
  19. 13A. Payment of fees for grant of licence or permit, etc.
  20. 14. Recovery of tree tax.
  21. 15. Licences and permits.
  22. 16. Power to cancel licences.
  23. 17. Agreement.
  24. 18. Measures, weights and testing instruments.
  25. 19. Prohibition of sale etc., to certain persons.
  26. 20. Recovery of sums due to Government.
  27. 21. Transitional.
  28. 22. Power of Government to make rules.
  29. 23. Power to enter and inspect place of manufacture and sale.
  30. 24. Power of certain officers to investigate into offences.
  31. 25. Power of seizure and detention.
  32. 26. Search warrants.
  33. 27. Power to search without warrant.
  34. 28. Duty of officers of certain departments to report offence and to assist excise officer.
  35. 29. Duty of officer-in-charge of police station to take charge of article seized.
  36. 29A. Powers of certain officers to close liquor shops.
  37. 30. Penalty for contravention of provision.
  38. 31. Penalty for certain Acts or omissions by holders of licence.
  39. 32. Penalty for certain acts by holders of licence for sale or manufacture
  40. 33. Penalty for possession of contraband excisable article
  41. 34. Vexatious search seizure, etc., by officers
  42. 35. Penalties for offences not otherwise provided for
  43. 35A. Punishment for attempt to commit offences
  44. 36. Presumption as to commission of offence in certain cases
  45. 36A. Cognizance of offences
  46. 37. Confiscation
  47. 39. Fine in lieu of confiscation
  48. 39A. Power of Commissioner to compound offences
  49. 40. Appeals.
  50. 41. Revision.
  51. 42. Exemptions.
  52. 43. Publication of rules and notifications.
  53. 44. Bar of certain suits.
  54. 45. Repeal.
  55. 46. Power to remove difficulties.
  56. Schedule. Schedule

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