What does Section 3 of The Goa, Daman and Diu (Excise Duty) Rules, 1964 say?

(1) in bond for payment of duty in the State, or (2) on payment of duty in the State.
What does Section 4 of The Goa, Daman and Diu (Excise Duty) Rules, 1964 say?

(a) obtained a permit for import from the Commissioner, and (b) executed a general or special bond for payment of duty.
What does Section 3 of The Goa, Daman and Diu (Excise Duty) Rules, 1964 say?

(1) in bond for payment of duty in the State, or (2) on payment of duty in the State.
What does Section 4 of The Goa, Daman and Diu (Excise Duty) Rules, 1964 say?

(a) obtained a permit for import from the Commissioner, and (b) executed a general or special bond for payment of duty.
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The Goa, Daman and Diu (Excise Duty) Rules, 1964

Q: What does Section 2 of The Goa, Daman and Diu (Excise Duty) Rules, 1964 say?

(a) "the Act" means the Goa, Daman and Diu Excise Duty Act, 1964; (b) "Assistant Excise Commissioner" means the Assistant Commissioner appointed under the [sub-section (2) of section 3] ; (c) "blending" includes every process whereby country liquor coloured or flavoured by any material therewith; (d) "Commissioner" means the Commissioner appointed under sub-section (1) of section 3; (e) "Excise Guard" means a person appointed as an Excise Guard for the purpose of these Rules; (f) "Indian made fo
Q: What does Section 5 of The Goa, Daman and Diu (Excise Duty) Rules, 1964 say?

(a) the name of the distillery or brewery or warehouse from which the liquor is to be imported; (b) the quantity, strength and description of each kind of liquor to be imported and whether the import is to be in bulk or in bottles; (c) the route of import and Check-post at entrance into the State; (d) the name and situation of the bonded warehouse in the State to which the liquor is to be consigned. [(e) omitted.]
Raw JSON API
{
    "id": 16310,
    "slug": "the-goa-daman-and-diu-excise-duty-rules-1964",
    "title": "The Goa, Daman and Diu (Excise Duty) Rules, 1964",
    "short_title": "The Goa, Daman and Diu (Excise Duty) Rules, 1964",
    "act_number": "Published vide Notification No. FS/F.3/2-118/20584",
    "act_year": 1964,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa, Daman and Diu (Excise Duty) Rules, 1964",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"the Act\" means the Goa, Daman and Diu Excise Duty Act, 1964;\n(b) \"Assistant Excise Commissioner\" means the Assistant Commissioner appointed under the [sub-section (2) of section 3] ;\n(c) \"blending\" includes every process whereby country liquor coloured or flavoured by any material therewith;\n(d) \"Commissioner\" means the Commissioner appointed under sub-section (1) of section 3;\n(e) \"Excise Guard\" means a person appointed as an Excise Guard for the purpose of these Rules;\n(f) \"Indian made foreign Liquor\" means brandy, whisky, gin, rum, milk punch, wines, beer made in India and such other liquor as may be declared by the Government as Indian made foreign liquor;\n(g) \"quart bottle\" means a bottle of 0.750 litres;\n(h) \"retail vendor\" means a dealer who is licensed as such to sell liquor in quantity not exceeding 9 litres or 12 quart bottles in one transaction;\n[(i) deleted.]\n(j) \"section\" means a section of the Act.\n(k) \"wholesale vendor\" means a dealer who is licensed as such to sell liquor in any quantity to any wholesale or retail vendor, or to any other person, in quantity exceeding 9 litres or 12 quart bottles under permit issued by the Commissioner or any other Excise Officer duly empowered in that behalf.\nChapter II\nIndian Made Foreign Liquor Import in Bond",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Methods of import.",
            "chapter": null,
            "content": "(1) in bond for payment of duty in the State, or\n(2) on payment of duty in the State.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Conditions of import in bond.",
            "chapter": null,
            "content": "(a) obtained a permit for import from the Commissioner, and\n(b) executed a general or special bond for payment of duty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Applications for permit.",
            "chapter": null,
            "content": "(a) the name of the distillery or brewery or warehouse from which the liquor is to be imported;\n(b) the quantity, strength and description of each kind of liquor to be imported and whether the import is to be in bulk or in bottles;\n(c) the route of import and Check-post at entrance into the State;\n(d) the name and situation of the bonded warehouse in the State to which the liquor is to be consigned.\n[(e) omitted.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Procedure on arrival of consignment in the State.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Clearance of consignment.",
            "chapter": null,
            "content": "Import on prepayment of duty",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Conditions for import.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Procedure for obtaining a permit.",
            "chapter": null,
            "content": "(a) the name of the distillery or brewery or warehouse from which the import is to be made.\n(b) the description, quantity and strength of each kind of liquor to be imported and whether import is to be in bulk or in bottles;\n(c) the route of import; and\n(d) the amount of duty to be paid;\n[(e) omitted.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Procedure on arrival.",
            "chapter": null,
            "content": "[10A.\nExport",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Methods of export.",
            "chapter": null,
            "content": "(a) on execution of a bond for payment of duty in the State; or\n(b) on payment of duty in the State.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Application to be made to the Commissioner.",
            "chapter": null,
            "content": "(a) the name of the consignor,\n(b) the name of the consignee,\n(c) the description, quantity and strength of each kind of liquor to be exported,\n(d) the route of export and the check-post at the exit from the State.\n(a) a permit or licence from the appropriate Excise authority of the State or Union Territory to which the liquor is to be exported authorizing the import of the liquor, and\n(b) either a duly executed special bond or a reference to the general bond in force, or document provide the payment of duty, or\n(c) a receipt of challan for having paid in the Government Treasury the duty in respect of liquor to be exported.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Procedure for export permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Extension of time.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Bond when to be discharged.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Particulars to be painted on cask.",
            "chapter": null,
            "content": "(i) the name and mark of the distillery or brewery of the State;\n(ii) the number of the cask or other vessel and its capacity;\n(iii) the nature, quantity and strength of its content;\n[(iv) the batch number and date of manufacture/bottling;]\n[(v) maximum retail price wherever applicable with minimum printing size of 7.5 m.m. x 7.5 m.m.]\n(ii) the design and format of the labels to be used for brands of C.L. and I.M.F.L shall be clearly distinguishable;\n(iii) recording of labels shall be subject to the following conditions:-\n(a) the Commissioner of Excise shall not be responsible in any manner for claims on brand names arising due to recording of labels;\n(b) fees once paid for recording/renewal of labels shall not be refunded in case labels so recorded are withdrawn/cancelled.\nExecution of Bond and Payment of Fee",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Execution of bonds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Payment of fee.",
            "chapter": null,
            "content": "[18A. Import, Export and Transport of Molasses.\nTable\nTable\nItem No.\nParticulars\nRates of fees\n(1)\nFor import of molasses into the State of Goa for use other\n\t\t\t\t\tthan manufacture of potable alcohol.\nRs. 50/- per M. T.\n(2)\nFor export of molasses outside the State of Goa, including\n\t\t\t\t\toutside the Country.\nRs. 100/- per M.T.\n(3)\nFor transportation of molasses within the State of Goa and\n\t\t\t\t\tnot covered by items (1) and (2) hereinabove.\na. For use in the manufacture of potable alcohol.\nRs. 50/- per M.T.\nb. For use other than in the manufacture of potable alcohol.\nRs. 100/- per M.T.\nExplanation.\nTransport\n[19. Transport.\n[19B. Transport of liquor for personal consumption.\nPossession",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "20",
            "title": "20. Permit for possession.",
            "chapter": null,
            "content": "(a) the quantity required and the date on which it is to be purchased;\n(b) the occasion which renders the purchase necessary;\n(c) the place where the liquor is to be kept and consumed.\nChapter III\nPrivate Bonded Warehouse",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "21",
            "title": "21. Application for permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "22",
            "title": "22. Execution of bond and issue of permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "23",
            "title": "23. Use of the warehouse.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "24",
            "title": "24. Warehouse register.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "25",
            "title": "25. Permit Fee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "26",
            "title": "26. Cancellation of permit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "27",
            "title": "27. Verification of liquor before warehousing.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "28",
            "title": "28. Removal of liquor.",
            "chapter": null,
            "content": "[29. How long the liquor may be kept in the warehouse.\n[29A. Destruction of liquor.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "30",
            "title": "30. Payment of duty on liquor not accounted for.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "31",
            "title": "31. Prohibition of certain Acts.",
            "chapter": null,
            "content": "(a) after the approval of the warehouse make any alteration therein without the previous consent of the Commissioner, or\n(b) warehouse in or remove from a warehouse any liquor otherwise than as provided by these rules, or\n(c) Privately remove or conceal any liquor either before or after it is warehoused.\nChapter IV\nImport, Export, Transport and Possession of Denatured Spirit and Rectified Spirit or Absolute Alcohol\nDenatured Spirit\n[32. Application for permit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "33",
            "title": "33. Procedure on arrival.",
            "chapter": null,
            "content": "Export",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "34",
            "title": "34. Export.",
            "chapter": null,
            "content": "Transport",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "35",
            "title": "35. Transport from one place to another.",
            "chapter": null,
            "content": "Possession",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "36",
            "title": "36. Permit for possession.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "37",
            "title": "37. Possession and use for industrial purposes.",
            "chapter": null,
            "content": "Rectified spirit or absolute alcohol\nImport\nImport",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "38",
            "title": "38. Application for permit.",
            "chapter": null,
            "content": "Export and Transport\nExport and Transport",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "39",
            "title": "39. Export and Transport.",
            "chapter": null,
            "content": "Possession\nPossession",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "40",
            "title": "40. Permit for possession.",
            "chapter": null,
            "content": "Chapter V\nManufacture of Indian made foreign liquor",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "41",
            "title": "41. Licence for establishment of [distillery or] brewery or winery.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "42",
            "title": "42. Validity of licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "43",
            "title": "43. Licence for manufacture.",
            "chapter": null,
            "content": "[43A. Strength of liquor.\n(i) Strength of IMFL shall not exceed 25 U.P.\n(ii) Omitted vide notification No. 1/1/2000-Fin (R & C) (C) dated 26-04-2000.\n(iii) Strength of Beer. - Alcoholic strength of mild beer shall not exceed 5% V.V. or 8.77% proof spirit and strong beer shall exceed 5% V. V. or 8.77% proof spirit but does not exceed 8% V. V. or 14.03% proof spirit (*vide notification No. 1/1/2000 Fin (R & C) - I dated 31-03-2000).]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "44",
            "title": "44. Noxious materials not to be used.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "45",
            "title": "45. Supervision of distillery.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "46",
            "title": "46. Accounts to be kept.",
            "chapter": null,
            "content": "[47. Distilleries to account for deficiency in stock.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "47A",
            "title": "47A. Minimum production of spirit, beer, wine or liquors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "48",
            "title": "48. Lights in distilleries etc.",
            "chapter": null,
            "content": "[49. Permanent Staff.\n(ii) Every distillery, brewery or winery shall make adequate office arrangements within the precincts of the distillery, brewery or winery for the members of the excise staff to enable them to discharge their duties properly.\n(iii) The members of the excise staff shall supervise the movement of incoming and outgoing excisable articles, the manufacture, storage, removal and transport of such articles after payment of the excise duty and other charges, if any, due thereon. In performing the said duties, the members of the staff will take care that the smooth running of the distillery, brewery or winery is not hampered;\n(iv) The members of the excise staff shall assist the management of the distillery, brewery or winery in releasing from the bonded warehouse, in time, the alcohol and the other raw materials, if any, required in the process of manufacture. They shall also release, without undue delay, from the bonded warehouse, the excisable articles meant for consumption within the State and for export outside the State after securing the payment of excise duty and other charges, if any, due thereon and on production of necessary permits and other documents, if any;\n(v) The excise staff, from time to time, as directed by the Commissioner shall draw the samples of the excisable articles manufactured by the distillery, brewery or winery and shall dispatch such samples duly sealed to the Public Health Laboratory specified by the Commissioner in this behalf for testing the contents of the excisable articles and to ensure that they confirm to the specification and do not contain any noxious materials;\n(vi) In view of the aforesaid services rendered by the excise staff assigned to a distillery, brewery or winery, a fee corresponding to the pay, allowances, contribution towards pension or leave salary or any such benefit, of the said excise staff as intimated by the Commissioner, shall be payable by the said distillery, brewery or winery by depositing the said amount by chalan into the Government account under the appropriate head at the end of every month or at such period as may be directed by the Commissioner.\n(vii) If as a result of the revision of pay or allowances or any benefit with retrospective effect, any amount becomes so payable to the Excise staff, the same shall also be payable by the distillery, brewery or winery within such time as may be directed by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "50",
            "title": "50. Liquor to be gauged and proved before removal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "51",
            "title": "51. Removal of liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "52",
            "title": "52. Sale by manufacturers.",
            "chapter": null,
            "content": "[Chapter V-A]\nManufacture of rectified spirit, extra neutral, neutral spirit, absolute alcohol, grain spirit, malt spirit, grape spirit and additives\n52A.\n(i) The manufacture of Rectified Spirit.\n(ii) The manufacture of extra neutral alcohol by re-distillation.\n(iii) The manufacture of absolute alcohol.\n(iv) The manufacture of malt spirit/grape spirit.\n(v) The manufacture of grain spirit.\n(vi) The manufacture of additives and the like.\n(vii) The sale of Rectified Spirit by the manufacturer thereof.\n(viii) The sale of absolute alcohol/extra neutral alcohol by the manufacturer thereof.\n(ix) The sale of malt spirit/grape spirit/grain spirit/additives thereof.\nChapter VI\nBottling & Blending of Liquor",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "53",
            "title": "53. Conditions for licence.",
            "chapter": null,
            "content": "Blending of Country Liquor",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "54",
            "title": "54. Conditions for licence.",
            "chapter": null,
            "content": "Chapter VII\nTree Tapping",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "55",
            "title": "55. Conditions for tapping.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "56",
            "title": "56. Procedure for licence.",
            "chapter": null,
            "content": "(a) Name and address of the toddy tapper,\n(b) Name of the property in which the trees are situated as well as its registration number,\n(c) Number of trees to be tapped,\n(d) Name of the owner of the trees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "57",
            "title": "57. Substitution of trees during the currency of licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "58",
            "title": "58. Abandoning of tapping.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "59",
            "title": "59. Licence to tap trees in addition to trees already licensed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "60",
            "title": "60. Renewal of licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "61",
            "title": "61. Marking and numbering of the trees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "62",
            "title": "62. The number of trees that can be tapped by a person when the toddy is used to be drunk as such.",
            "chapter": null,
            "content": "62A. [Sale of toddy.\nTree - Rent\n63. [Rent.\nPenalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "64",
            "title": "64. Fines.",
            "chapter": null,
            "content": "Manufacture of Country Liquor from Toddy",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "65",
            "title": "65. Entitlement to manufacture.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "66",
            "title": "66. Application for licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "67",
            "title": "67. Strength of liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "68",
            "title": "68. Keeping of register.",
            "chapter": null,
            "content": "(1) Quantity of juice produced;\n(2) Quantity of juice utilized for manufacture of liquor;\n(3) Quantity of juice used for other purposes;\n(4) Quantity and strength of liquor produced;\n(5) Quantity of liquor sold; and\n(6) Name and address of the buyer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "69",
            "title": "69. Removal of liquor.",
            "chapter": null,
            "content": "69A. [Assessment of the quantity of country liquor to be manufactured.\nChapter VIII\nManufacture of Liquor from Cashew Juice",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "70",
            "title": "70. Extraction of Juice.",
            "chapter": null,
            "content": "(i) Name of the owner or the tenant of the cashew groves;\n(ii) Name of the groves and their situation;\n(iii) Probable quantity of the juice he expects to produce.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "71",
            "title": "71. Mode of selection of licensee.",
            "chapter": null,
            "content": "(1) Every year there shall be an auction of the right to manufacture liquor from cashew juice in relation to any zone or zones, as between bidders who undertake to manufacture the maximum quantity of liquor from that zone.\n(2) The licence shall be granted to the bidder who undertakes to manufacture the highest quantity of liquor of [25 0 ] under proof or corresponding quantity of lesser strength.\n(3) The amount of duty payable on the quantity of liquor undertaken to be produced by the bidder shall be paid by him in two equal installments. The first installment shall be paid on the spot as soon as his bid is accepted and the second installment within such time as may be prescribed by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "72",
            "title": "72. Procedure for auction.",
            "chapter": null,
            "content": "(i) The Commissioner;\n(ii) The Assistant Excise Commissioner; and\n(iii) The Excise Officer.\nExplanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "73",
            "title": "73. Licence for manufacture of liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "74",
            "title": "74. Warehousing of liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "75",
            "title": "75. Payment of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "76",
            "title": "76. Buying or Selling of juice.",
            "chapter": null,
            "content": "[77. Diversion of cashew juice or cashew apples from one zone to the other.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "78",
            "title": "78. Keeping of register.",
            "chapter": null,
            "content": "(i) Name of the cashew grove, if any;\n(ii) Name of the owner or tenant of the cashew grove;\n(iii) Registration number of the grove;\n(iv) Quantity of cashew juice received from cashew grove;\n(v) Quantity and strength of liquor produced in respect of each grove.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "79",
            "title": "79. Utensils, measures and testing instruments.",
            "chapter": null,
            "content": "[80. Strength of liquor.\n[81. To whom the manufacturer can sell.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "82",
            "title": "82. Register of sale.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "83",
            "title": "83. Removal of liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "84",
            "title": "84. Disposal of liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "85",
            "title": "85. Licence for manufacture of liquor from juice of sugarcane, pineapples, etc.",
            "chapter": null,
            "content": "[85A. Manufacture of country liquor.]\nChapter IX\nImport, Export, Transport and Possession of Country Liquor\nImport or Export",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "86",
            "title": "86. Import or export of country liquor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "87",
            "title": "87. Application for permit.",
            "chapter": null,
            "content": "Transport",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "88",
            "title": "88. Transport of country liquor.",
            "chapter": null,
            "content": "[88B. Transport of country liquor for personal consumption.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "89",
            "title": "89. Permit for possession beyond limit of retail sale.",
            "chapter": null,
            "content": "(a) the quantity required and the date on which it is to be purchased;\n(b) the occasion which renders the purchase necessary;\n(c) the place where the liquor is to be consumed.\nChapter X\nLicences for sale\n[Licences for wholesale and retail sale of any Liquor other than Denatured Spirituous Preparations, Denatured Spirit and Rectified Spirit or Absolute Alcohol]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "90",
            "title": "90. Application and procedure for licence.",
            "chapter": null,
            "content": "(b) [Omitted] .\n(c) No licence shall be granted to an applicant if the premises in which he proposes to open liquor shop is within a radius of 100 meters from a Harijan Basti or a Labour Colony:\n(i) Licence for wholesale of foreign liquor, Indian made foreign liquor or country liquor;\n(ii) Licence for retail sale of foreign liquor, Indian made foreign liquor or country liquor for consumption in the premises; and\n(iii) Licence for retail sale of foreign liquor, Indian made foreign liquor or country liquor in sealed bottles.]\n90A.\n[91. Period of licence and its renewal] .\n(ii) The Excise Inspector shall within 8 days from the expiry of the licence issue notices in the form prescribed by the Commissioner to those licensed vendors who have not submitted their applications for renewal within the time prescribed under sub-rule (i).\n(iii) If the licensed vendor who has been served with a notice under sub-rule (ii) fails to apply for renewal within 8 days of service of such a notice, the licence shall automatically stand cancelled.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "92",
            "title": "92. Occasional licence.",
            "chapter": null,
            "content": "[Licences for Wholesale and Retail Sale of Denatured Spirituous Preparations, Denatured Spirit and Rectified Spirit or Absolute Alcohol]\n[93. Licence for wholesale and retail sale.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "94",
            "title": "94. Bottling.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "95",
            "title": "95. Limit of retail sale.",
            "chapter": null,
            "content": "General Provisions",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "96",
            "title": "96. Prohibition of sale.",
            "chapter": null,
            "content": "(a) to drivers and conductors of motor buses, taxies and lorries, when on duty, or\n(b) to persons known or believed to be intoxicated, or\n(c) to persons known or suspected to be about to take part in a riot or disturbance of the public place.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "97",
            "title": "97. Warehouses for licensed vendors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "98",
            "title": "98. Prohibition of employment by the licensee.",
            "chapter": null,
            "content": "(a) Under the age of 18 years, or\n(b) Suffering an infectious disease.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "99",
            "title": "99. Days and hours during which licensed premises may be kept open.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "100",
            "title": "100. Licensed premises for sale of liquor shall not have connecting link with residential premises.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "101",
            "title": "101. Accounts of transactions.",
            "chapter": null,
            "content": "(a) Quantity and strength of liquor purchased or taken into the premises for sale;\n(b) Quantity and strength of liquor sold or delivered or removed;\n(c) Balance at the end of each month.\n[101A. How registers and stock accounts to be maintained.\n(i) at the time of making any entry, insert the date when the entry is made.\n(ii) correctly keep such account or register in the manner required and shall not cancel, obliterate or alter any entry therein, except for correction of any errors, with the sanction and in the presence of the proper officer or the officer-in-charge, as the case may be, and shall not make any entry thereof which is untrue in any particulars;\n(iii) keep the account of Register at all times ready for inspection of the Excise Officer and shall permit any such officer to inspect it and make any such minute therein or any extract therefrom, as the officer thinks fit, and shall, at any time, if demanded, send that minute or extract to that Officer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "102",
            "title": "102. Persons debarred from holding licences without the previous sanction of the Government.",
            "chapter": null,
            "content": "[(1) No person holding or having an interest in a licence for the manufacture of Indian made foreign liquor in a Taluka may hold or possess any interest in a licence for the retail sale of country liquor in the same Taluka.]\n(2) No person shall hold or have an interest in two or more shops for the wholesale or retail sale of the same kind of liquor in the same city or town or village.\n[(3) Deleted.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "103",
            "title": "103. Sign-Board.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "104",
            "title": "104. Transfer of a licence or a shop.",
            "chapter": null,
            "content": "Chapter XI\nMiscellaneous\nDisposal of the confiscated Articles",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "105",
            "title": "105. Confiscated articles to be sent to Excise Officer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "106",
            "title": "106. Disposal of articles, goods, things and conveyances.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        },
        {
            "number": "107",
            "title": "107. Sale or disposal to be deferred pending an appeal.",
            "chapter": null,
            "content": "Rewards",
            "footnote": "",
            "is_definition": false,
            "sort_order": 96
        },
        {
            "number": "108",
            "title": "108. Rewards.",
            "chapter": null,
            "content": "Overtime",
            "footnote": "",
            "is_definition": false,
            "sort_order": 97
        },
        {
            "number": "109",
            "title": "109. Overtime Fee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 98
        },
        {
            "number": "110",
            "title": "110. Application for overtime.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 99
        },
        {
            "number": "111",
            "title": "111. Payment of overtime fee.",
            "chapter": null,
            "content": "Refund of  Excess Duty paid",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "112",
            "title": "112. Application for refund.",
            "chapter": null,
            "content": "Check-Post",
            "footnote": "",
            "is_definition": false,
            "sort_order": 101
        },
        {
            "number": "113",
            "title": "113. Establishment of Check-posts.",
            "chapter": null,
            "content": "Control of the Administration and Powers of Officers",
            "footnote": "",
            "is_definition": false,
            "sort_order": 102
        },
        {
            "number": "114",
            "title": "114. Control of the Administration under the Act.",
            "chapter": null,
            "content": "[114A. Commissioner may exercise powers of any other officer.\nPower of Officers",
            "footnote": "",
            "is_definition": false,
            "sort_order": 103
        },
        {
            "number": "3",
            "title": "115. Delegation of powers by Commissioner under sub-sections (7) [of section 3.]",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 104
        },
        {
            "number": "116",
            "title": "116. Powers and duties of Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 105
        },
        {
            "number": "25",
            "title": "117. Certificate under sub-section (2) of section 25.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 106
        },
        {
            "number": "118",
            "title": "118. Payment of dues under the Act and the Rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 107
        },
        {
            "number": "119",
            "title": "119. Execution of the bond.",
            "chapter": null,
            "content": "Forms",
            "footnote": "",
            "is_definition": false,
            "sort_order": 108
        },
        {
            "number": "120",
            "title": "120. Forms.",
            "chapter": null,
            "content": "121.\n[122. Delay in payment of licence fees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 109
        }
    ],
    "metadata": {
        "Act ID": "goa069",
        "Act Number": "Published vide Notification No. FS/F.3/2-118/20584",
        "Enactment Date": "",
        "Act Year": "1964",
        "Short Title": "The Goa, Daman and Diu (Excise Duty) Rules, 1964",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}
The Goa, Daman and Diu (Excise Duty) Rules, 1964

Sections

1. Short title and commencement.

2. Definitions.

3. Methods of import.

4. Conditions of import in bond.

5. Applications for permit.

6. Procedure on arrival of consignment in the State.

7. Clearance of consignment.

8. Conditions for import.

9. Procedure for obtaining a permit.

10. Procedure on arrival.

11. Methods of export.

12. Application to be made to the Commissioner.

13. Procedure for export permit.

14. Extension of time.

15. Bond when to be discharged.

16. Particulars to be painted on cask.

17. Execution of bonds.

18. Payment of fee.

20. Permit for possession.

21. Application for permit.

22. Execution of bond and issue of permit.

23. Use of the warehouse.

24. Warehouse register.

25. Permit Fee.

26. Cancellation of permit.

27. Verification of liquor before warehousing.

28. Removal of liquor.

30. Payment of duty on liquor not accounted for.

31. Prohibition of certain Acts.

33. Procedure on arrival.

34. Export.

35. Transport from one place to another.

36. Permit for possession.

37. Possession and use for industrial purposes.

38. Application for permit.

39. Export and Transport.

40. Permit for possession.

41. Licence for establishment of [distillery or] brewery or winery.

42. Validity of licence.

43. Licence for manufacture.

44. Noxious materials not to be used.

45. Supervision of distillery.

46. Accounts to be kept.

47A. Minimum production of spirit, beer, wine or liquors.

48. Lights in distilleries etc.

50. Liquor to be gauged and proved before removal.

51. Removal of liquor.

52. Sale by manufacturers.

53. Conditions for licence.

54. Conditions for licence.

55. Conditions for tapping.

56. Procedure for licence.

57. Substitution of trees during the currency of licence.

58. Abandoning of tapping.

59. Licence to tap trees in addition to trees already licensed.

60. Renewal of licence.

61. Marking and numbering of the trees.

62. The number of trees that can be tapped by a person when the toddy is used to be drunk as such.

64. Fines.

65. Entitlement to manufacture.

66. Application for licence.

67. Strength of liquor.

68. Keeping of register.

69. Removal of liquor.

70. Extraction of Juice.

71. Mode of selection of licensee.

72. Procedure for auction.

73. Licence for manufacture of liquor.

74. Warehousing of liquor.

75. Payment of duty.

76. Buying or Selling of juice.

78. Keeping of register.

79. Utensils, measures and testing instruments.

82. Register of sale.

83. Removal of liquor.

84. Disposal of liquor.

85. Licence for manufacture of liquor from juice of sugarcane, pineapples, etc.

86. Import or export of country liquor.
