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The Goa Excise Duty Act, 1964
The Goa Excise Duty Act, 1964
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 24A. Export of [excisable articles].
Section 4A5. Transport of [excisable article].
Section 57. Manufacture of liquor.
Section 78. Possession of and transactions in liquor.
Section 89. Sale of excisable article or foreign liquor.
Section 911. Establishment of distilleries and warehouses.
Section 1113. Mode of levy.
Section 1314. Recovery of tree tax.
Section 1416. Power to cancel licences.
Section 1617. Agreement.
Section 1718. Measures, weights and testing instruments.
Section 1819. Prohibition of sale etc., to certain persons.
Section 1920. Recovery of sums due to Government.
Section 2021. Transitional.
Section 2122. Power of Government to make rules.
Section 2223. Power to enter and inspect place of manufacture and sale.
Section 2324. Power of certain officers to investigate into offences.
Section 2425. Power of seizure and detention.
Section 2526. Search warrants.
Section 2627. Power [* * *] to search without warrant.
Section 2728. Duty of officers of certain departments to report offence and to assist excise officer.
Section 2829. Duty of officer-in-charge of police station to take charge of article seized.
Section 2931. Penalty for certain Acts or omissions by holders of licence.
Section 3132. Penalty for certain acts by holders of licence for sale or manufacture.
Section 3233. Penalty for possession of contraband excisable article.
Section 3334. Vexatious search seizure, etc., by officers.
Section 3435. Penalties for offences not otherwise provided for.
Section 3536. Presumption as to commission of offence in certain cases.
Section 3637. Confiscation.
Section 3739. Fine in lieu of confiscation.
Section 3942. Exemptions.
Section 4243. Publication of rules and notifications.
Section 4344. Bar of certain suits.
Section 4446. Power to remove difficulties.
Section 46
goa-excise-duty-act-1964.json
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36 Sections
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Goa
{
"id": 16386,
"slug": "goa-excise-duty-act-1964",
"title": "The Goa Excise Duty Act, 1964",
"short_title": "The Goa Excise Duty Act, 1964",
"act_number": "(No. 5 of 1964)",
"act_year": 1964,
"act_type": "STATE",
"location": "Goa",
"law_status": "unknown",
"enactment_date": null,
"description": "The Goa Excise Duty Act, 1964",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
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{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"beer\" includes ale, stout, porter [keg beer] and any other fermented liquor usually made from malt;\n(b) \"to bottle\" means to transfer liquor from a cask or [other vessel/tanker] to a bottle, jar, flask or similar receptacle for the purpose of sale, whether any process of manufacture or rectification be employed or not, and includes rebottling;\n[(bb) \"cashew liquor\" means liquor manufactured from cashew fruit in any part of India;]\n(c) \"country liquor\" means liquor manufactured in any part of India other than [Indian made foreign liquor] ;\n[(cc) \"dealer\" means any person dealing in excisable articles and foreign liquor, either for monetary consideration or gratuitously and includes, licence holders, permit holders, tenderers, bidders, toddy tappers, distributors, sale promoters, lease holders engaged in transactions of liquor, directly or indirectly;]\n(d) \"denatured\" means effectually and permanently rendered unfit for human consumption;\n[(dd) \"Chief Secretary\" means Chief Secretary to the Government of Goa [* * *] .]\n(e) \"Commissioner\" means the Commissioner appointed under sub-section (1) of section 3;\n(f) \"duty\" means the duty of excise imposed by or under this Act in any of the ways indicated in section 13, and in the case of imports, the countervailing duty mentioned in entry 51 of List II in the Seventh Schedule to the Constitution;\n[(ff) \"excisable article\" means -\n(i) liquor, other than foreign liquor,\n(ii) intoxicating drug, or\n(iii) opium,\n[(iv) foreign liquor]\n[(g) \"Excise Officer\" means the Commissioner appointed under sub-section (1) of section 3 or any other Officer appointed under sub-sections (2) and (3) of section 3;]\n[(h) \"export\" with its grammatical variations and cognate expressions means to take out of the State to the rest of India or take to a place outside India.]\n(i) [\"foreign liquor\" means any liquor (other than rectified spirit, denatured spirit and perfumed spirit) imported into India and on which a duty of customs is leviable under the Indian Tariff Act, 1934 (Central Act 2 of 1934) or the Customs Act, 1962 (Central Act 52 of 1962);]\n(j) \"Government\" means the Government of Goa [* * *] ;\n[(k) \"import\" with its grammatical variations and cognate expressions means to bring into the State from the rest of India or from any place outside India;]\n[(kk) \"Indian made foreign liquor\" means brandy, whisky, gin, rum, [vodka] , milk punch, wines or beer manufactured in India and such other liquor as may be declared by the Government as Indian made foreign liquor;]\n[(kkk) \"intoxicating drug\" means-\n(i) the leaves, small stalks and flowering on fruiting top, of the Indian hemp plant;\n(ii) bhang, siddi or ganja;\n(iii) charas, that is to say, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulation, other than those necessary for packing and transport; or\n(iv) coca leaf, that is to say, the leaf of coca plant (which means the plant of any species of the genus erythroxylon), except a leaf from which all ecgonine, cocaine and any other ecgonine alkaloids have been removed;\n(v) Coca derivative, that is to say,-\n(a) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine;\n(b) ecgonine, having the chemical formula C9 H15 NO3 and all the derivatives of ecgonine from which it can be recovered;\n(c) cocaine, that is methylester of benzoyl ecgonine having the chemical formula C17 H21 NO4 and its salts; and\n(d) all preparations containing more than 0.1 percent cocaine;\n(vi) any mixture, with or without neutral materials, of any of the intoxicating drugs mentioned in above sub-clauses;]\n[(l) \"liquor\" includes-\n(a) spirits of wine, methylated or denatured spirits, spirits, wines, toddy, beer, feny and all liquids consisting of or containing alcohol, wash, other than medicinal and toilet preparations;\n(b) any other intoxicating substance which the Government may, by notification declare to be liquor for the purpose of this Act;]\n[(m) \"manufacture\" includes every process, whether natural or artificial, by which any excisable article is produced or prepared wholly or partly and, in relation to liquor, also [* * *] re-distillation and every process for the rectification, reduction, flavouring, blending or colouring thereof;]\n[(mm) \"molasses\" means the heavy, dark coloured viscous liquid produced in the final stage of the manufacture of gur or sugar containing in solution or suspension, sugar which can be fermented, and includes the solid form of such liquid and also any product formed by the addition to such liquid or solid of any ingredient which does not substantially alter the character of such liquid or solid; but does not include any article which the Government, may, by notification, declare not to be molasses, for the purposes of this Act:]\n(n) \"notification\" means notification published in the Official Gazette;\n(o) \"Official Gazette\" means the Goa [* * *] Government Gazette;\n[(oo) \"Opium\" means -\n(i) the capsules of the poppy (Papaver somniforum L), whether in their original form or cut, crushed or powdered, and whether or not juice has been extracted therefrom;\n(ii) the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport; or\n(iii) any mixture, with or without neutral materials, of any of the above forms of opium, and includes any derivatives of opium.]\n(p) \"place\" includes a house, building, shop, tent, vehicle, vessel, boat, raft or enclosure;\n(q) \"prescribed\" means prescribed by rules made under this Act;\n(r) \"proof litre\" means a litre of a mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees Fahrenheit weighs exactly twelve-thirteenths (12/13) parts of an equal measure of distilled water at the same temperature;\n(s) \"rectification\" includes every process whereby spirits are purified or are coloured or flavoured by mixing any material therewith;\n[(ss) \"rules\" means rules made under this Act;]\n(t) \"sale\" with its grammatical variations and cognate expressions includes every transfer otherwise than by way of gift;\n(u) \"spirits\" means any liquor containing alcohol and obtained by distillation, whether it is denatured or not;\n[(uu) \"tap\" means to prepare or manipulate the spathe or other part of any toddy producing tree with the object to abstracting toddy therefrom.\nExplanation.\n[(v) \"State\" means the State of Goa including the space within the limits of territorial waters appertaining to it;]\n(w) \"toddy\" means fermented or unfermented juice drawn from coconut, cajuri or any kind of palm tree;\n[(x) \"transport\" means to move from one place or custom station to another place within the State;]\n[(y) \"wash\" includes fermented wort and a dilute solution of sugar from which spirit is distilled;\n(z) \"wort\" means the liquor obtained by exhaustion of malt or grain or by the solution of saccharine matter in the process of brewing.]\n[3. Excise Authorities and delegation of powers.\n[3A. Uniforms.\n[4. Import of excisable articles.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "4A",
"title": "4A. Export of [excisable articles].",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "5",
"title": "5. Transport of [excisable article].",
"chapter": null,
"content": "[6. Removal of excisable articles from bonded warehouses of distilleries, etc.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "7",
"title": "7. Manufacture of liquor.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "8",
"title": "8. Possession of and transactions in liquor.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "9",
"title": "9. Sale of excisable article or foreign liquor.",
"chapter": null,
"content": "[10. Prohibition or restriction of import, export, transport, possession, manufacture or sale of excisable articles.\n[10A. Prohibition of publication of advertisements relating to liquor.\n(a) which solicits the use of or offers any liquor; or\n(b) which is calculated to or is likely to encourage or incite any individual or class of individuals or the public generally to commit an offence under this Act or to commit a breach of or to evade the provision of any rule, regulation or order made thereunder or the conditions of any licence, permit, pass or authorization granted thereunder.\n(a) catalogues or price lists which may be generally or specially approved by the Commissioner in this behalf;\n(b) any other advertisement or matter which the Government, by notification in the Official Gazette, generally or specially exempt from the operation of this section:]",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "11",
"title": "11. Establishment of distilleries and warehouses.",
"chapter": null,
"content": "(a) establish a public distillery, or authorize the establishment of one or more private distilleries, in which liquor may be manufactured under a licence granted under this Act;\n(b) establish a public warehouse, or authorize the establishment of one or more private warehouses, wherein [excisable articles] may be deposited and kept without payment of duty; and\n(c) discontinue any public or private distillery or warehouse so established.\nExplanation.\n[12. Levy of Duty.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "13",
"title": "13. Mode of levy.",
"chapter": null,
"content": "(a) by way of a duty on the quantity of [such excisable article] manufactured in or passed out of any place of manufacture or storage including a distillery, brewery or warehouse licensed or established under this Act; and\n(b) by way of a duty on the quantity of [such excisable article] imported into the [State] .\n[13A. Payment of fees for grant of licence or permit, etc.",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "14",
"title": "14. Recovery of tree tax.",
"chapter": null,
"content": "Explanation.\n[15. Licences and permits.\n(i) by such officer,\n(ii) for such period,\n(iii) subject to such conditions or restrictions, and\n(iv) in such form and containing such particulars, as may be prescribed:",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "16",
"title": "16. Power to cancel licences.",
"chapter": null,
"content": "(a) if any fee or duty payable by the holder thereof be not duly paid; or\n(b) if there is any breach by the holder of such licence or permit, or by his servants, or by any one acting with his express or implied consent on his behalf, of any of the terms or conditions of such licence or permit or of the terms of any agreement executed under section 17; or\n(c) if the holder thereof is punished for any offence against this Act, or of any cognizable or non-bailable offence; or\n(d) if the conditions of the licence or permit provide for such cancellation or suspension.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "17",
"title": "17. Agreement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "18",
"title": "18. Measures, weights and testing instruments.",
"chapter": null,
"content": "(a) to equip himself with such measures, weights and instruments as the Commissioner may require and to keep the same in good condition; and\n(b) on the requisition of any Excise Officer duly empowered in that behalf, at any time to measure, weigh or test any [excisable article or foreign liquor] in his possession in such manner as such Officer may require.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "19",
"title": "19. Prohibition of sale etc., to certain persons.",
"chapter": null,
"content": "(a) to any person apparently under the age of [21 years] , or\n(b) to any person of unsound mind.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "20",
"title": "20. Recovery of sums due to Government.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "21",
"title": "21. Transitional.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "22",
"title": "22. Power of Government to make rules.",
"chapter": null,
"content": "(a) regulating the delegation of any power by the Commissioner;\n(b) defining the powers and duties of officers of the Excise Department;\n(c) regulating the extraction and distillation of toddy and its sale to licensed vendors;\n(d) regulating the extraction of cashew juice, the price to be charged for its sale, the distillation of liquor therefrom and the sale;\n(e) regulating the import, export, transport or possession of any [excisable article] ;\n(f) prescribing the mode of and conditions for the grant of licence to [manufacture any excisable article or sell such article or foreign liquor] by wholesale or by retail, including conditions as to the period of validity of the licence, areas in which it is valid and the procedure to be followed before its grant;\n(g) the prohibition of sale of any [excisable article or foreign liquor] to such persons or class of persons in such circumstances as may be prescribed;\n(h) the prohibition of the employment by the licensee of such persons or class of persons as may be specified, to assist in his business in such capacity as may be specified;\n(i) the prevention of drunkenness, gambling or disorderly conduct in or near any licensed premises and the assembly of persons of bad character in such premises;\n(j) regulating the deposit of any liquor in a warehouse and its removal therefrom or from any distillery, pot still or brewery;\n(k) prescribing the manner of levying or computing the fees payable in respect of any licence or permit or in respect of storage or any [excisable article or foreign liquor] ;\n[(kk) fee leviable in respect of appeal;]\n(l) regulating the time, place and manner of payment of any duty or fee;\n(m) prescribing the restrictions and conditions subject to which any licence or permit may be granted;\n(n) fixing the days and hours during which any licensed premises may or may not be kept open, and regulating the closure of such premises on special occasions;\n(o) regulating the form of accounts to be maintained and the returns to be submitted by licensees;\n(p) declaring the process by which spirits manufactured in India shall be denatured and for causing such spirit to be denatured through the agency or under the supervision of Excise Officers;\n(q) providing for the destruction or other disposal of any [excisable article or foreign liquor] deemed to be unfit for use; [* * *]\n(r) regulating the disposal of articles confiscated and the sale proceeds thereof; [and]\n[(s) the terms and conditions under which the Government distillery units may be leased] .",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "23",
"title": "23. Power to enter and inspect place of manufacture and sale.",
"chapter": null,
"content": "(a) enter and inspect at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any [excisable article] :\n(b) enter and inspect at any time within the hours during which sale is permitted and at any other time during which the same may be open, any place in which any [excisable article or foreign liquor] is kept for sale by any person holding a licence under this Act;\n(c) examine any book, account, or register or examine, test, measure or weigh any materials, stills, utensils, implements, apparatus, [excisable article or foreign liquor] found in any such place as is referred to in clauses (a) and (b) above; and\n(d) seize any measures, weights or testing instruments which he has reason to believe to be false.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "24",
"title": "24. Power of certain officers to investigate into offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "25",
"title": "25. Power of seizure and detention.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "26",
"title": "26. Search warrants.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "27",
"title": "27. Power [* * *] to search without warrant.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "28",
"title": "28. Duty of officers of certain departments to report offence and to assist excise officer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "29",
"title": "29. Duty of officer-in-charge of police station to take charge of article seized.",
"chapter": null,
"content": "[29A. Powers of certain officers to close liquor shops.\n30. [Penalty for contravention of provision.\n(a) imports, exports, transports or possesses any excisable article; or\n(b) manufactures or produces any excisable article or bottles liquor; or\n(c) constructs or works any distillery, brewery or pot still; or\n(d) uses, keeps, or has in his possession any materials, still, utensils, implements or apparatus whatsoever for the purpose of manufacturing any excisable article; or\n(e) sells any excisable article or foreign liquor; or\n(f) draws toddy from any tree, shall, on conviction before a Magistrate, be punished for each such offence with-\n(i) [rigorous] imprisonment which may extend to [seven] years, with or without fine, if the offence relates to intoxicating drug or opium as defined in clauses (kkk) and (oo) respectively of section 2:\n(ii) a fine which may extend to [ten thousand rupees] or imprisonment for a term which may extend to [two years] or; with both, if the offence relates to any other matter:",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "31",
"title": "31. Penalty for certain Acts or omissions by holders of licence.",
"chapter": null,
"content": "(a) fails to produce such licence or permit on demand by any Excise Officer or any other officer empowered to make such demand; or\n(b) wilfully does or omits to do anything in breach of any of the conditions of his licence or permit not otherwise provided for in this Act; or\n(c) wilfully contravenes any rule made under section 22 of this Act; or\n(d) permits drunkenness, disorderly conduct, riot or gambling in any place in which any liquor is sold or manufactured; or\n(e) permits persons of notoriously bad character to meet or remain in any such place, shall, on conviction before a Magistrate, be punished for each such offence with fine which may extend to [ten thousand rupees or with imprisonment which may extend to six months] or with both.",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "32",
"title": "32. Penalty for certain acts by holders of licence for sale or manufacture.",
"chapter": null,
"content": "(a) mixes or permits to be mixed with the liquor sold or manufactured by him any noxious drug or any foreign ingredient likely to add to its actual or apparent intoxicating quality or strength [or to affect its purity] ;\n(b) sells or exposes for sale foreign liquor [or Indian made foreign liquor] which he knows or has reasons to believe to be country liquor;\n(c) marks any bottle or its corks, or any case, package or other receptacle containing liquor manufactured from rectified spirit or country liquor with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor, shall, on conviction before a Magistrate, be punished for each such offence with fine which may extend to [ten thousand rupees or with imprisonment which may extend to six months] or with both.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "33",
"title": "33. Penalty for possession of contraband excisable article.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "34",
"title": "34. Vexatious search seizure, etc., by officers.",
"chapter": null,
"content": "(a) without reasonable ground of suspicion searches or causes to be searched any place;\n(b) vexatiously and unnecessarily detains, searches or arrests any person;\n(c) vexatiously and unnecessarily seizes the movable property of any person, on pretence of seizing or searching for any article liable to confiscation under this Act;\n(d) commits, as such officer, any other act to the injury of any person, without having reason to believe that, such act is required for the execution of his duty;",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "35",
"title": "35. Penalties for offences not otherwise provided for.",
"chapter": null,
"content": "[35A. Punishment for attempt to commit offences.\n(a) where the offence is punishable with imprisonment only, with imprisonment for a term which may extend to one half of the longest term of imprisonment provided for such offence, or\n(b) where the offence is punishable with fine only, with such fine as is provided for the offence, or\n(c) where the offence is punishable with both imprisonment and fine, with imprisonment for a term which may extend to one-half of the longest term of imprisonment provided for such offence and also with such fine as is provided for such offence] .",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "36",
"title": "36. Presumption as to commission of offence in certain cases.",
"chapter": null,
"content": "[36A. Cognizance of offences.",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "37",
"title": "37. Confiscation.",
"chapter": null,
"content": "(a) duty paid liquor is transported within the State without the authority of a permit granted under this Act; or\n(b) any licensed premises are kept open in contravention of any rule made under clause (n) of sub-section (2) of section 22]\n38. [Limits of confiscation and/or penalty.\n(a) without limit by the Commissioner, or\n(b) up to confiscation of goods not exceeding ten thousand rupees and imposition of penalty not exceeding one thousand rupees by such other Excise Officer as the Government may, from time to time, empower in that behalf.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "39",
"title": "39. Fine in lieu of confiscation.",
"chapter": null,
"content": "[39A. Power of Commissioner to compound offences.\n(a) no proceedings shall be commenced against such person aforesaid; and\n(b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.]\n40. [Appeals.\n(a) confirm the decision or order appealed against; or\n(b) reduce, enhance or annul any amount involved in the decision or order appealed against; or\n(c) pass such other orders as he may think fit.]\n41. [Revision.",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "42",
"title": "42. Exemptions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "43",
"title": "43. Publication of rules and notifications.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "44",
"title": "44. Bar of certain suits.",
"chapter": null,
"content": "[45. Repeal.",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "46",
"title": "46. Power to remove difficulties.",
"chapter": null,
"content": "Schedule\n[Omitted]\n[Omitted]",
"footnote": "",
"is_definition": false,
"sort_order": 35
}
],
"metadata": {
"Act ID": "goa068",
"Act Number": "(No. 5 of 1964)",
"Enactment Date": "",
"Act Year": "1964",
"Short Title": "The Goa Excise Duty Act, 1964",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:52:43"
}