In
exercise of the powers conferred by section 22 of the Goa, Daman and Diu Excise
Duty Act, 1964, the Government hereby makes the following rules. CHAPTER I
PRELIMINARY These
rules may be called the Goa, Daman and Diu Excise Duty Rules, 1964, and shall
come into force on 1st December, 1964. In
these rules, unless the context otherwise requires: (a)
"the Act" means the Goa,
Daman and Diu Excise Duty Act, 1964; (b)
"Assistant Excise
Commissioner" means the Assistant Commissioner appointed under the [1]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 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; (g)
"quart bottle" means a
bottle of 0.750 litres; (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; [2](i) deleted. (j) "section"
means a section of the Act. (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. Words
and expressions used in these rules, defined in the Act and not defined in
these rules have the meanings assigned to them in the Act. CHAPTER II
INDIAN MADE FOREIGN LIQUOR IMPORT IN
BOND Subject
to the provisions of the Act, Indian made foreign liquor may be imported in
accordance with this chapter, either: (1)
in bond for payment of duty in the
State, or (2)
on payment of duty in the State. Any
licensed wholesale vendor of Indian made foreign liquor or foreign liquor may
import Indian made foreign liquor from a distillery or brewery or warehouse in
other parts of India, under a bond for payment of duty levied on such liquor,
after he or his representative duly authorized on his behalf has: (a)
obtained a permit for import from the
Commissioner, and (b)
executed a general or special bond for
payment of duty. (1)
A dealer desirous of importing Indian
made foreign liquor in bond, shall present an application in Form E-1 to the
Commissioner, specifying:- (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. [3](e) omitted. (2)
A separate application shall be made
for each consignment. If the application is found to be in order, the applicant
shall execute either a general or a special bond for payment of duty on the
quantity to be imported (unless a general bond previously executed by him is
still in force). (3)
The Commissioner shall, unless there
are reasons to the contrary, issue a permit in Form E-2 is quintuplicate, for
import containing all the particulars specified in sub-rule (1) and clearly
specifying that a bond for payment of duty has been executed. One copy of the
permit shall be made over to the applicant, the second shall be forwarded to
the appropriate Excise authority of the State or Union Territory if export, the
third shall be forwarded to the Inspector of the Taluka, the fourth shall be
forwarded to the Excise check-post at entrance and the fifth will be retained
by the Assistant Excise Commissioner for record and verification of the
consignment on arrival. The permit shall remain in force only up to the date
specified therein. (4)
The permit shall be valid for 90 days
which may be extended for further periods not exceeding a total of 90 days by
the Commissioner, provided that the application for renewal is made before the
date on which permit expires. (5)
The importer shall present his copy of
permit to the appropriate Excise Officer of the State or Union Territory of
export or the officer-in-charge of the distillery or brewery or warehouse from
which the liquor is to be obtained, and shall get the necessary pass for export
from that State or Union Territory specifying therein the quantity, description
and strength of liquor exported, the number and date of permit authorizing
import into the State. A copy thereof shall be forwarded to the Commissioner. (1)
On arrival in the State, the
consignment of liquor shall be taken direct to the bonded warehouse, mentioned
in the permit, under escort of an Excise Guard from the Excise Check-post of
entrance, where it shall be tested and measured by the officer-in-charge of the
bonded warehouse and shall be taken into store and entered in the register. (2)
As soon as may be, after such arrival,
the officer-in-charge of the warehouse shall also certify on the importer's
copy of the pass issued by the exporting State or Union Territory, full details
regarding the liquor received in such form, if any, as may be required in the
pass or permit and shall return it to the office issuing it, after verification
by the Assistant Excise Commissioner or Excise Officer. The
importer will clear the whole or part of the consignment from the bonded
warehouse only on payment of duty, except when the removal thereof to other
bonded warehouse is permitted by the Commissioner. Import on prepayment of duty (1)
A licensed wholesale vendor of Indian
made foreign liquor or foreign liquor or the Regimental units of the armed
force of India stationed in the State, may import Indian made foreign liquor on
prepayment of duty in the State from a distillery or brewery or warehouse in
other parts of India, under a permit granted as provided in the following
rules. (2)
After the arrival of liquor in the
State, the duty shall be assessed and the duty paid in excess of the duty so
assessed shall be refunded to the importer. (1)
For a permit under the preceding
rules, an application in Form E-1 shall be made in writing to the Commissioner
specifying: (a)
the name of the distillery or brewery
or warehouse from which the import is to be made. (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; (c)
the route of import; and (d)
the amount of duty to be paid; [4](e) omitted. (2)
A separate application shall be made
for each consignment. If the application is found to be in order the Assistant
Excise Commissioner shall, after checking and correcting the amount of duty entered
therein endorse the application with an order directing the applicant to pay
the amount. (3)
The applicant shall, after paying the
amount of duty as ordered by the Assistant Excise Commissioner, produce the
receipt and the application before the Commissioner who shall issue the permit
in quintuplicate. One copy of the permit shall be given to the applicant, the
second copy shall be sent to the appropriate Excise Officer of the State or
Union Territory of export, the third shall be sent to the Excise Inspector of
the Taluka, the fourth shall be sent to the Excise Check-post at entrance and
the fifth copy shall be retained by the Assistant Excise Commissioner, for
record and for verification, if deemed necessary, of the consignment on
arrival. (4)
The validity of the permit shall be of
90 days which may be extended for further periods, nor exceeding a total of 90
days by the Commissioner, provided that the application for renewal is made
before the date on which the permit expires. On
receipt of the consignment, the importer shall at once notify its arrival to
the Excise Inspector of the Taluka in which his licensed premises are situated
and shall allow him to check the consignment and to examine and, if necessary,
to test the contents or to take a sample thereof for test. (1)
[5]No wholesale vendor of Indian made foreign liquor or
foreign liquor whose licensed premises are situated in Daman or Diu shall be
entitled to a permit for import or transport of Indian made foreign liquor or a
transport permit for foreign liquor, in excess of such yearly quota as may be
fixed by the Commissioner with the previous approval of the Government after
ascertaining the local requirements from the Collector, Daman or the Civil
Administrator, Diu as the case may be. (2)
Notwithstanding that an import permit,
or a transport permit has been granted to any licensed wholesale vendor for the
year 1974-75 before the coming into force of this rule, the import or transport
permit, as the case may be, of such vendor shall be limited to the quota fixed
under sub-rule (1): Provided
that the quota for which import permit or transport permit has been granted is
less than the quota as fixed under sub-rule(1), the wholesale vendor shall be
entitled to the import permit or the transport permit, as the case may be, for the
balance quantity. (3)
Notwithstanding anything contained in
sub-rule (1), but subject to rules 4, 5, 6, 7, 8, 9, 10 and 19 to the extend
they are applicable, a wholesale vendor of Indian made foreign liquor or
foreign liquor, whose licensed premises are situated in Daman or Diu, may
import or transport beer. Export Subject
to the provisions of the Act and the following rules, Indian made foreign
liquor manufactured in the State may be exported from the distillery, brewery, warehouse
of licensed wholesale vendor's premises either, (a)
on execution of a bond for payment of
duty in the State; or (b)
on payment of duty in the State. (1)
Any manufacturer or dealer desirous of
exporting liquor, shall submit an application in Form E-3 to the Commissioner. (2)
The application must specify: (a)
the name of the consignor, (b)
the name of the consignee, (c)
the description, quantity and strength
of each kind of liquor to be exported, (d)
the route of export and the check-post
at the exit from the State. (3)
Every such application must be
accompanied, by: (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 (b)
either a duly executed special bond or
a reference to the general bond in force, or document provide the payment of
duty, or (c)
a receipt of Chelan for having paid in
the Government Treasury the duty in respect of liquor to be exported. (1)
If the application is found to be in
order, the Commissioner shall issue permit in Form E-4, in quadruplicate,
specifying the name, quantity and strength of each kind of liquor One copy of
the permit shall be delivered to the exporter, second copy will be forwarded to
the appropriate Excise Officer of the State or Union Territory to which the
liquor is to be taken, the third will be sent to the Excise Inspector of the
Taluka and the fourth will be retained for record. (2)
Within a reasonable time to be fixed
by the Commissioner and specified in the bond or permit, as the case may be,
the exporter shall produce before the Assistant Excise Commissioner of the
State, a copy of the import permit endorsed with a certificate signed by the
appropriate Excise Officer of State or Union Territory into which the import is
made certifying the due arrival or otherwise of the liquor at its destination. The
Commissioner, on written application, may extend for good and sufficient
reasons the currency of the permit or bond for due arrival of the liquor at its
destination. (1)
In the case of liquor exported under
special bond, the Commissioner shall discharge the bond on receipt of the
certificate mentioned in rule 12 (2) provided that none of the conditions of
the bond have been infringed. (2)
If the certificate is not received within
the time mentioned in the bond or permit or if on receipt of the certificate it
appears that any of the conditions of the bond have been infringed, the
Commissioner shall forthwith take the necessary steps to recover from the
executants or his sureties the penalty, if any, due under the bond. (1)
On each bottle, cask or other vessel
containing Indian made foreign liquor there shall be legibly cut or labelled: (i)
the name and mark of the distillery or
brewery of the State; (ii)
the number of the cask or other vessel
and its capacity; (iii)
the nature, quantity and strength of
its content; [6](iv) the batch number
and date of manufacture/bottling; [7](v) maximum retail
price wherever applicable with minimum printing size of 7.5 m.m. x 7.5 .m.m. [8](2) (i) Samples of
the labels with the words "For sale in Goa" or "For sale in any
other State", as the case may be, shall be lodged with the Commissioner of
Excise for recording and approval thereof. The
Commissioner of Excise shall approve the labels if they are in order and record
the same on payment of fees as specified per label per annum as notified by the
Government. The labels so recorded shall be valid for one year ending 31st
March of the next year. Application
for renewal of such labels shall be granted by the Commissioner of Excise on
payment of fees specified for renewals thereof, as notified by the Government.
The labels of the bottles, cask or vessels of liquor for export should clearly
contain the words in red or in black, "for export," (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; (iii)
recording of labels shall be subject to the following conditions:- (a)
the Commissioner of Excise shall not
be responsible in any manner for claims on brand names arising due to recording
of labels; (b)
fees once paid for recording/renewal
of labels shall not be refunded in case labels so recorded are
withdrawn/cancelled. Execution of Bond and Payment of Fee The
bond to be executed by the importer or exporter for payment of duty shall be
either a general or a special bond in Form E5 or E6, as the case may be, with
two sureties acceptable to the Commissioner. The
fee for import or export permit shall be paid in the form of court-fee stamps
to be affixed on the application made there for. (1)
[9]No person shall import/export/transport molasses without
the authority of a permit/N.O.C. issued by the Commissioner in that behalf. (2)
The applicant shall make separate
applications, one for the purpose of procurement of molasses and the other for
transporting molasses in the State of Goa from the point of entry to the point
of storage, within the State, at the time of actual lifting the quantity of
molasses by producing documentary evidence to that effect. (3)
The application referred to in
sub-rule (2) hereinabove, shall be examined and if the Commissioner is
satisfied with the purpose of end use of molasses specified therein, then the
applicant may be allowed to lift the molasses on payment of fees indicated in
the table here below, by issuing necessary passes/permits for the purpose. (4)
As soon as the consignment of molasses
is received, the applicant shall intimate in writing to the Excise Inspector
having jurisdiction about the receipt of the molasses indicating therein the
vehicle number, quantity of molasses, name of the consignor and the number and
date of pass/permit issued by the excise authorities of the exporting State. TABLE Item No. Particulars Rates of fees (1) For import of molasses into the State of Goa for use other than
manufacture of potable alcohol. Rs. 50/- per M.T. (2) For export of molasses outside the State of Goa, including outside the
Country. Rs. 100/- per M.T. (3) For transportation of molasses within the State of Goa and not covered
by items (1) and (2) hereinabove. a. For use in the manufacture of potable alcohol. Rs. 50/- per M.T. b. For use other than in the manufacture of potable alcohol. Rs. 100/- per M.T. Explanation:
For the purpose of this rule, export of molasses means and includes import of
molasses directly for export or for export of the same after storage of the
imported molasses". Transport [10]A permit under section 5 shall be in Form E-7A and E-7B for
carrying bottles for personal consumption/for transport of consignment by
manufacturers/bottlers or wholesale dealers, as the case may be. [11]Any person going out of Goa. [12]may obtain a permit granted by the Excise Commissioner from
any licensed liquor premises for the retail sale of liquors in sealed bottles
on payment of [13]Rs.
10/- per permit. The permit shall be issued in the prescribed form authorizing
the person to carry with him duty paid I.M.F. Liquor or Imported foreign liquor
in such quantities as is specified in the State or Union Territory where the
import of such liquor is permitted, subject to such conditions as the
Commissioner may impose. Possession (1)
Any person desirous of obtaining a
permit for the possession of Indian made foreign liquor under section 8, shall
make an application in Form E-8 stating; (a)
the quantity required and the date on
which it is to be purchased; (b)
the occasion which renders the
purchase necessary; (c)
the place where the liquor is to be
kept and consumed. (2)
The permit shall be granted in Form
E-9. CHAPTER III
PRIVATE BONDED WAREHOUSE (1)
When any dealer desires to have a
private bonded warehouse he shall present a written application in Form E-10 to
the Commissioner giving therein the details of the location of the room or
building to be utilized as warehouse and giving the sketch thereof. (2)
The warehouse shall have only one
entrance with double lock system, one key of which shall be retained by the
Excise Inspector of the Taluka in which the warehouse is situated and the other
shall remain with the dealer. When
the above conditions are satisfied, the dealer shall execute with the
commissioner a bond in Form E-11 binding himself to perform the conditions of
the permit, with two sureties. The bond shall be for an amount not exceeding to
one and half times the amount of the duty payable on the liquor deposited in
the warehouse. Thereupon permit in Form E-12 shall be issued by the
Commissioner. The
warehouse shall be for the sole use of the dealer for warehousing liquor
manufactured or imported under bond. The
dealer shall maintain a warehouse register in the form prescribed by the
Commissioner under rule 120 in which he shall enter on the same day full
details of all liquor received and delivered in and from the warehouse.
Likewise all the details regarding the liquor removed and the amount of duty
paid, [14][number
and date of chalan, batch, number and date of manufacture] shall be noted
therein. The
names and addresses of the dealers or the persons to whom they are sold shall
also be mentioned therein. The
holder of the permit will have to pay in advance for each bonded warehouse a
fee of [15]Rs.
5,000/- per year. The
Commissioner may, in the manner indicated in section 16, cancel the permit or
the warehouse, if the holder thereof is found to have committed a breach of the
conditions and rules and upon such cancellation, all liquor warehoused therein
must be removed as the Commissioner directs and no abatement of duty shall be
made in respect of any such liquor for deficiency, quantity or strength, after
notice of the cancellation has been given to the dealer. All
liquor brought for warehousing shall be produced to the officer-in-charge of
the warehouse together with the permit or certificate and it shall be checked
in his presence; thereupon the quantity and description of the liquor, marks
and numbers of the packages and the number and date of permit or certificate
shall be entered in the warehouse register. No
liquor shall be removed from the warehouse except on payment of duty or when so
permitted by the Commissioner for removal to another warehouse or for export
from the State. [16]Any liquor warehoused can be kept therein for a period of
one year from the date on which it was first warehoused or for such time as
extended by the Government but not exceeding three years in all. [17]In case any quantity of liquor stored in the bonded
warehouse or in case any seized and confiscated liquor lying in custody of the
Excise Station is found to be unfit for human consumption on the basis of the
analytical report of the Government laboratory, the same shall be destroyed in
the presence of a committee to be nominated by the Government. The
dealer shall be liable to pay duty on any liquor not accounted for in the
warehouse to the satisfaction of the Assistant Excise Commissioner. The
warehouse permit holder or the warehouse keeper or any person in their employ
shall not, (a)
after the approval of the warehouse
make any alteration therein without the previous consent of the Commissioner,
or (b)
warehouse in or remove from a
warehouse any liquor otherwise than as provided by these rules, or (c)
Privately remove or conceal any liquor
either before or after it is warehoused. CHAPTER IV
IMPORT, EXPORT, TRANSPORT AND
POSSESSION OF DENATURED SPIRIT AND RECTIFIED SPIRIT OR ABSOLUTE ALCOHOL
DENATURED SPIRIT [18]Any person holding a licence for selling denatured spirit
in wholesale, or Regimental Units of the armed services of India or Government
Departments, may import the same into the State. The Industrial Units in the
State may also be allowed to import such spirit on the recommendation of the
Directorate of Industries and Mines. The provision of rule 9 shall be
applicable mutatis mutandis for issue of such permits. On
receipt of the consignment the importer shall at once notify its arrival to the
Excise Inspector of the Taluka in which his licensed premises are situated and
shall allow him to check the consignment and to examine and test the contents
or take sample thereof for test. If
the spirit imported is not sufficiently denatured it will be denatured afresh
by the importer at his expense in the presence of Excise Inspector. Export Provision
of rules 12 and 13 shall be applicable mutatis mutandis for export of denatured
spirit. Transport A
permit for transport of denatured spirit under section 5 shall be in Form E-7A. Possession A
permit for possession of denatured spirit by a person for private purposes in
excess of the quantity prescribed under section 8 shall be granted in Form
E-13. Licence
for the possession and use of denatured spirit for industrial purposes, for
manufacturing varnishes, dyes, colours and the like, may be granted on
application, by the Commissioner in such quantity as he may determine on
consideration of the requirements of the applicant, on payment of a yearly fee
of [19][Rs.
10000/-]. The licence shall be in Form E-14. Rectified spirit or absolute alcohol Import (1)
Any person holding licence for
manufacture of Indian made foreign liquor or for selling wholesale rectified
spirit or absolute alcohol or Regimental Units of the armed services of India
or Government Departments, may import rectified spirit or absolute alcohol
after obtaining a permit therefor from the Commissioner. (2)
The manufacturers of Indian made
foreign liquor may import rectified spirit or absolute alcohol under bond, but
wholesale vendors thereof shall be permitted to import only on prepayment of
duty. (3)
The provisions of Rules 5 and 9 shall
be applicable mutatis mutandis for the application of permits respectively, in
respect of import under bond and on prepayment of duty. (4)
The duty paid in respect of rectified
spirit or absolute alcohol sold for medical purposes by any licensed vendor to
the satisfaction of Commissioner shall be refunded. Export and Transport The
provision of rules regarding export and transport of denatured spirit shall be
applicable to the export and transport of rectified spirit or absolute alcohol. Possession A
permit for possession of rectified spirit or absolute alcohol under section 8
shall be in Form E-13. CHAPTER V
MANUFACTURE OF INDIAN MADE FOREIGN
LIQUOR (1)
Any person desirous of obtaining a
licence to establish and work a distillery or brewery except wineries
manufacturing wine with natural fermentation or winery for the purpose of
manufacturing Indian made foreign liquor shall apply to the Commissioner. The
application shall be accompanied with a chalan for having credited into a
Government Treasury a sum of [21][Rs.
10 lakhs] and a plan of the building with the description of the situation of
the stills, apparatus, vessels and other utensils as the case may be and the
estimated capacity of production and the cost of the project. The Commissioner
shall if the Government approve, issue a licence in such form as may be
prescribed by the Commissioner. (2)
Any person desirous of obtaining
licence to establish winery for manufacturing wine with natural formentation
shall pay on amount of Rs. 25,000/-. (3)
The provision of sub-rule (1)
regarding application and the matters including form of licence shall, mutatis
muntandis apply to sub-rule (2) above. The
licence shall be valid for one year and may be renewed on application by the
Commissioner for a period not exceeding one year, if he is satisfied that
sufficient progress has been made. The
licensee before starting the manufacture of liquor for which the licence is
issued, shall apply to the Commissioner for the licence for manufacture with a
certificate from health officer that there is no objection to the work being
carried on at the place, and a full description of the changes, if any, made
either in the building or the plant shall be furnished. The Assistant Excise
Commissioner or other officer duly authorized by him in this behalf shall
inspect the plant and if he finds it according to the plan, shall forward the
application to the Commissioner who shall issue licence for manufacture in Form
E-15 on payment of fee. The licence may be renewed every year on payment of the
fee due before the expiry of the currency of the licence. The
strength of liquor shall be as under: (i)
Strength of IMFL shall not exceed 25
U.P. (ii)
Omitted vide notification No.
1/1/2000-Fin (R & C) (C) dated 26-04-2000. (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).][22] The
material to be used in distilling shall be of good quality and no ingredients
noxious to health shall be used in distillation or be put into the spirits
stored in the distillery. The
distillery or brewery or winery shall be under the immediate supervision of the
inspecting officer appointed by the Commissioner for the purpose. (1)
Manufacturers shall keep regular
account in the forms prescribed by the Commissioner and such accounts shall at
all times, be open for inspection by the inspecting officer or by any other
officer of the Excise Department authorized in this behalf by the Commissioner. (2)
Spirits in the distillery shall at all
time be open to gauging and proof by any of the officers referred to in
sub-rule (1). [23]An account shall be taken of the distillery stocks at such
intervals, not exceeding three months, and in such manner as the Commissioner
may, from time to time, direct, and the distillers shall pay duty at the rate
applicable to the Indian made foreign liquor, beer, wine, liquor and other
excisable items as case may be on all spirits which are in excess of all
allowance for wastages, which may be specified by the Government from time to
time, by notification in the Official Gazette: Provided
that if it is proved to the satisfaction of the Excise Commissioner or such
officer as he may appoint in that behalf, that any wastage in excess of the
specified allowance of wastage could not have been prevented by the exercise of
due care and precaution by the distiller, he may, by a written order, waive the
duty on such wastage. The
production or yield of all type of spirits, beer, wines, liquors as the case
may be, from the raw material used in a Distillery/Brewery/Winery or
manufactory licensed under the Act or the rules made there under shall not be
less than the quantity specified by the Government by notification in the
Official Gazette from time to time. The
use by the distillers or his servants of naked lights of any description within
the distillery is prohibited. [24](1) [25](i)
The Commissioner shall assign one or more members of the excise staff to
supervise and assist the working of a distillery, brewery or winery taking into
consideration the volume of the business undertaken by the distillery, brewery
or winery. No member of the staff shall be of the rank higher than that
of [26][Excise
Officer or Superintendent of Excise]. The member holding the highest rank or
who is the senior most shall be responsible to regulate and supervise the work
of other members of the staff. (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. (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; (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; (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; (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 Chelan 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. (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. (2) The distillery
or brewery or winery shall provide quarters for the staff posted therein, with
such accommodation as the Commissioner may approve. If suitable quarters are
not available in the distillery or brewery or winery, the owner thereof shall
rent in the neighborhood necessary quarters for the accommodation of the same
staff. (3) If accommodation
as required under sub-rule (2) cannot be provided for reasons beyond the
control of the owner of the distillery or brewery or winery he shall make an
alternative arrangement as may be required by the Commissioner. No
liquor shall be removed from the distillery or brewery or winery until it has
been gauged and proved by the inspecting officer. The gauging of liquor may be
made either by actual measurement or by weighment. No
liquor shall be removed from the distillery or brewery or winery otherwise than
for warehousing or from any warehouse except on payment of duty or, when so
permitted by the Commissioner, for export from the State. The
licence for manufacture of Indian made foreign liquor shall cover the right to
sell it only to licensed wholesale vendors. No additional licence for wholesale
sales shall be necessary. [27]CHAPTER V-A MANUFACTURE
OF RECTIFIED SPIRIT, EXTRA NEUTRAL, NEUTRAL SPIRIT, ABSOLUTE ALCOHOL, GRAIN
SPIRIT, MALT SPIRIT, GRAPE SPIRIT AND ADDITIVES The
provisions of Rule 41 to 52 shall mutatis mutandis apply to: (i)
The manufacture of Rectified Spirit. (ii)
The manufacture of extra neutral
alcohol by re-distillation. (iii)
The manufacture of absolute alcohol. (iv)
The manufacture of malt spirit/grape
spirit. (v)
The manufacture of grain spirit. (vi)
The manufacture of additives and the
like. (vii)
The sale of Rectified Spirit by the
manufacturer thereof. (viii)
The sale of absolute alcohol/extra
neutral alcohol by the manufacturer thereof. (ix)
The sale of malt spirit/grape
spirit/grain spirit/additives thereof. CHAPTER VI
BOTTLING & BLENDING OF LIQUOR (1)
No bottling of any liquor shall be
permitted except under a licence issued by the Commissioner. (2)
The licence shall be granted only to
persons holding a licence for [28]wholesale
of such liquor or to a licensed manufacturer thereof, on application to the
Commissioner, stating the nature of the operation he desires to perform and the
premises where such operations are to be performed. (3)
The Commissioner shall issue the
licence in Form E-16 on payment of the fee and it may be renewed every year on
payment of fee before expiry of the currency of the licence. (4)
When any operations of bottling are to
be carried on by licensee, he shall give at least three days advance notice to
the Excise Inspector in whose jurisdiction the premises are situated. [29]The
provisions of Rule 16 mutatis mutandis shall be applicable to the bottled
country liquor blended or not. Blending of Country Liquor Any
29wholesale licensed vendor of country liquor desirous of blending thereof
shall apply for licence to the Commissioner. The provisions of the rules
regarding the bottling of liquor shall be applicable to the blending of country
liquor. CHAPTER VII
TREE TAPPING (1)
No coconut tree, date tree, cajuri or
other palmtree shall be tapped unless a licence therefore has been obtained
from the Excise Inspector of the Taluka in which the trees are situated, and
the trees have been marked and numbered in the manner specified in rule 61. The
tree tax may be paid in monthly installments and the first installment shall be
paid in advance before the licence is issued. When the trees to be tapped
belong to the Government, the corresponding tree rent shall be paid along with
the first installment of the tree tax. (2)
The tapping by a licensed tapper
before the trees have been marked and numbered in the manner so specified,
shall be deemed as a tapping without licence. However, in case of renewal of
licence the tapping during the first two months without the trees being marked
and numbered, shall not constitute an offence. (3)
The preparatory work and tapping of
the trees non-marked and non-numbered during the first month of the licence
shall not also constitute an offence. (4)
All expenses for marking and numbering
the tree shall be borne by the Government. [30](1) Any tapper
desiring to tap the tree and draw toddy there from shall fill in a declaration
in Form E-17, in triplicate, which shall be signed by him and in cases of trees
belonging to any person other than the declarant countersigned by the owner of
the trees or his authorized agent in token of his consent to thze trees being
tapped. Provided
firstly that no countersignature will be necessary on the declaration in
respect of trees belonging to the Government. Provided
secondly that no licence under this rule shall be granted in cases where the
period of tapping is less than three months. Provided
thirdly that the period of a licence granted under this rule shall never exceed
a year and that such a licence will always expire on 31st day of December of
the year in which the period of the licence commenced. (2) The Form shall
contain the following particulars: (a)
Name and address of the toddy tapper, (b)
Name of the property in which the trees
are situated as well as its registration number, (c)
Number of trees to be tapped, (d)
Name of the owner of the trees. (3) The declaration
referred to in the preceding sub-rule shall be countersigned by the Excise
Guard of the area who shall fill in the main part of the Chelan in Form E-18
and hand it over to the tapper together with the declaration. Both the forms
shall be presented by the tapper to the Excise Station at least 8 days before
the commencement of the tapping. (4) The Excise
Station on receipt of both the forms, shall, after tallying one with the other,
fill in the remaining parts of the Chelan in Form E-18 and return to the tapper
the part of the Chelan corresponding to the first monthly installment of the
tax for the payment thereof in the Treasury. (5) On payment of
the first installment of the tax, a licence in Form E-19 shall be issued by the
Excise Inspector and handed over to the tapper together with the two copies of
the declaration in Form E-19 shall be issued by the Excise Inspector and handed
over to the tapper together with the two copies of the declaration in Form
E-17. One of the copies shall be given to the Excise Guard of the area and the
other kept by the tapper in his possession. (6) The licence
issued shall be entered in serial order in a register in such form as may be
prescribed by the Commissioner. (7) All the Chelans
issued during the day shall be entered in a daily sheet in Form E-20 and its
total amount shall be checked with the total sum received in the Treasury. When
a tree dies or does not produce toddy during the currency of licence, it may be
substituted by another one, under a fresh declaration in form model E-17 in
which the cause of the substitution shall be indicated. The procedure for
filling in and furnishing of declaration shall be the same as prescribed in
sub-rules (1), (2) and (3) of rule 56. The markings and the numbers on the
trees so substituted shall be the same as painted on the trees substituted for.
The markings and the numbers on the trees substituted for shall be cancelled
with diagonal lines. (1)
If the tapper desires to abandon the
tapping totally or partially during the currency of the licence, he shall
follow the same procedure as prescribed in sub-rules (1), (2) and (3) of rule
56, filling in a declaration in Form E-17 at least 8 days before the tapping is
intended to be abandoned. No countersignature of owner is necessary therein. (2)
When the tapping has been abandoned
totally or partially, the respective Chelan in Form E-18 and the licence shall
be cancelled. If the tapping is abandoned partially, new Chelan in Form E-18
shall be filled in for the payment of the remaining installments of the tax and
the licence altered accordingly. When
the tapper desires to tap trees in addition to the trees for which licence has
been already issued, he shall fill in a further declaration in Form E-17 and an
additional licence shall be issued after observing the procedure set forth in
sub-rules (1) to (5) of rule 56. For
renewal of licence, the tapper shall follow the same procedure as prescribed in
sub-rules (1), (2) and (3) of rule 56, filling in a declaration in Form E-17 at
least 8 days before the expiry of the licence. The
trees to be tapped shall be marked and numbered by the Excise Guard of the area
with the numbers mentioned in the respective licence. The numbers shall be
village wise and painted every year. When
a person desires to tap 2coconut trees or date-trees or cajuris to draw toddy there
from for his and his family's own use to drink as such, the number of trees for
which licence is to be granted shall not exceed five and shall be fixed by the
Excise Inspector in accordance with the number of members of the tappers
family. [31]The licence for tapping of the trees and drawing toddy
there from covers the right to sell it by wholesale only. Tree - Rent [32]When the trees sought to be tapped belong to the
Government, a tree rent shall be paid by the tapper at the rates fixed by the
Commissioner with the previous approval of the Government for each kind of tree
but not exceeding Rs. 5/- per coconut tree and Rs. 3/- for other trees per each
month of tapping. Penalties (1) The fine imposed
under section 30, for tapping the trees or drawing toddy there from without
license, shall not exceed five rupees per tree and for each month of tapping. [33](2) If any
installment of the trees tax is not paid within the month in which it is due or
within such time as extended by the Government therefore, the tapper shall be
liable to pay a penalty of Rs. 0-10 ps. for the first ten days and Re. 1/-
thereafter for each tree in addition to the tax due. If he fails to pay the
fine and the tax due upto 15th day of the next following month the licence
shall, unless the Commissioner grants an extension of time, be deemed as
cancelled on the next following day and the Excise Guard of the area shall be
informed accordingly in order to cancel the numbers marked on the respective
trees. Fresh application for licence shall not be accepted from the tapper
until the arrears of tree tax together with the fine are paid. (3) If any tree
belonging to the Government dies from over-tapping or careless tapping, either
during the currency of the licence or within six months after its expiry, the
tapper shall be liable to pay such compensation as may be fixed by the
Commissioner. The amount of compensation shall not exceed Rs. 75/- for a
coconut tree and Rs. 15/- for other palm-trees. Manufacture of Country Liquor from Toddy Only
licensed toddy tappers are entitled to manufacture country liquor from toddy
drawn from the trees for which he holds the licence. (1)
The tapper desirous to manufacture
liquor shall declare in Form E-17 the number of stills he proposes to work. (2)
The licence fee for manufacture shall
be paid together with the first installment of the tree-tax and the licence for
tapping shall refer to the number of stills he is licensed to work. (3)
A tapper having licence for tapping
trees in two adjoining Talukas, shall declare in Form E-17 in which Taluka he
shall work the stills. (4)
The licensee shall not work any still
unless he declares to the Excise Guard of the area, the exact places where he
intends to manufacture and store the liquor. The
strength of liquor shall not exceed [34]25
under proof. The manufacturer shall not store the liquor manufactured by him in
his residential premises, unless under a permit granted, on application, by the
Excise Inspector. The
licence for manufacture of liquor covers the right to sell it [35]by
wholesale only on payment of duty. The
licensee shall keep a register in which he shall give the following
particulars. (1)
Quantity of juice produced; (2)
Quantity of juice utilized for
manufacture of liquor; (3)
Quantity of juice used for other
purposes; (4)
Quantity and strength of liquor
produced; (5)
Quantity of liquor sold; and (6)
Name and address of the buyer. The
tapper shall not remove or transport liquor from the place of storage without
transit permit in Form 21issued by the Excise Guard of the area and unless the
duty is paid. [36]The Commissioner may with the previous approval of the
Government assess and fix the quantity of country liquor to be manufactured by
toddy tapper from coconut trees, on average basis, and collect the duty on such
quantity. Such duty shall be paid into the treasury by toddy tappers along with
tree tax in monthly installments. CHAPTER VIII
MANUFACTURE OF LIQUOR FROM CASHEW
JUICE (1)
The juice from the cashew fruit shall
be extracted only under the authority of a licence in Form E-22 granted by the
Excise Inspector of the Taluka in which the cashew groves are situated. (2)
The application for the licence shall
contain the following particulars: (i)
Name of the owner or the tenant of the
cashew groves; (ii)
Name of the groves and their
situation; (iii)
Probable quantity of the juice he
expects to produce. The
licence for the manufacture of liquor from cashew juice shall be granted on the
basis of an auction to be held in the following manner. (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. (2)
The licence shall be granted to the
bidder who undertakes to manufacture the highest quantity of liquor of [37]250 under
proof or corresponding quantity of lesser strength. (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. (1)
A notice announcing the hour and the
date on which the auction shall be held shall be published in the Government
Gazette and in local newspapers at least 15 days before the date fixed for
auction. (2)
The auction shall be held before a
Committee consisting of: (i)
The Commissioner; (ii)
The Assistant Excise Commissioner; and (iii)
The Excise Officer. In
the absence of any member, the Commissioner shall nominate the officer who
shall substitute for the absentee member. When
the Commissioner is absent the Assistant Excise Commissioner shall take his
place. (3)
For the purpose of the auction, all
the cashew groves shall be grouped into zones and the minimum quantity of
liquor to be produced from each zone shall be fixed by the Commissioner.[38] (4)
No bidder shall be admitted to the
auction unless he makes a deposit, as earnest money of the amount not exceeding
Rs. 100/-, before the commencement of the auction for each zone. At the close
of the auction the deposits made by the unsuccessful bidders shall be returned
to them. (5)
If no bidder appears for the first
auction or the offer is not accepted under the next succeeding sub-rule or any
of the installment is not paid as prescribed by sub-rule (8) the auction shall
be held for a second time after due notice has been published in the newspapers
at least 8 days before the date fixed for auction. Thereafter, if the zones
still remain unbidded or any installment towards the bid accepted in the second
auction is not paid under the same sub-rule (8), the zones shall be disposed of
by tender otherwise at the discretion of the Commissioner.[39] The
Commissioner shall in the form prescribed invite tenders for the zones remained
unbidded in the first and second auctions. Every such tender shall accompany a
receipt in the prescribed form for having deposited an amount of Rs. 100/- as
earnest money. Separate tenders shall be submitted for each zone. The deposits
made by the unsuccessful tenderers shall be returned to them. (6)
The Committee conducting the auction
may at its discretion, refuse to accept the bid of any person on the ground
that it is too low, or that such person has been convicted by a criminal Court
or has previously been guilty of a breach of the conditions of a contract under
the Act. (7)
If the highest bid is accepted by the
Committee it shall be recorded and the signature of the bidder taken on the
bidders list in token of his offer of that bid. No bid shall be allowed
thereafter. (8)
On failure of any successful bidder to
comply with the provisions of any of the preceding sub-rules of this rule or to
pay the first installment under sub-rule (3) of rule 71, the deposit of Rs.
100/- made by him under sub-rule (4) of this rule shall be forfeited. Failure
to pay the second installment within the period prescribed by the Commissioner
under sub-rule (3) of rule 71 the first installment paid shall be forfeited.
Any loss in excise duty caused to the Government by reason of fresh auction as
a result of non-payment of any of the installments, shall be recoverable from
the bidder as an arrear of Land Revenue. Explanation.
For the purpose of this sub-rule, loss means the amount obtained from the
difference between the excise duty on the minimum quantity of liquor to be
produced from each zone as fixed under sub-rule (3) and the price for which
zone has been actually disposed off by auction, tender or otherwise after
deducting any amount forfeited under this sub-rule. After
the duty has been paid, the successful bidder shall declare within five days
there from to the Excise Inspector of the respective taluka the number of
stills and the places where he shall work them. On payment of annual licence
fee for the working of the stills and on approval of the place where he shall
work them, the Excise Inspector shall grant him a licence in Form E-23. All
stills of each zone shall be established and worked at only one place which
shall be of easy access and where a house or a room is available nearby for
warehousing the liquor. The warehouse shall be under double lock system, one
key of which shall be retained by the licensee and the other by the Excise
Guard of the area. All the liquor as soon as produced shall be removed to the
warehouse. In
cases where the zones are disposed of by tender or otherwise in accordance with
the provision of sub-rule (5) of rule 72, the amount of highest offer accepted
shall, in the first instance, be collected immediately after the acceptance of
the same. Thereafter if the duty assessed on the production in such zones
exceeds the amount of the highest offer, the excess duty shall be collected.
If, on the other hand, the duty assessed on the production in such zones is
less than the amount of the highest offer no refund shall be admissible[40] In
case of failure to pay the amount of the highest offer as aforesaid, the
earnest money of Rs. 100/- shall be forfeited. The
provision of this rule and of sub-rule (5) of rule 72, shall mutatis mutantis
apply to the zones disposed of otherwise than by auctions and tenders. (1)
The licensee shall be bound to buy the
cashew juice for the price fixed by the Government at the place where he is
authorized to work the stills for the manufacture of liquor. If he refuses to
buy the juice or delays the buying in consequence of which the juice is damaged
beyond its use for distillation he shall be ordered by the Assistant Excise
Commissioner to pay the price of the juice to the owner thereof and pay into a
Government Treasury, as a penalty, a sum not exceeding Rs. 100/- within 8 days
from the date of the order, failing which the Commissioner shall cancel the
licence and confiscate the liquor in store. The price of the juice shall be
paid to the owner thereof from the proceeds of the confiscated liquor. When
the licence is cancelled in such cases, the Commissioner shall dispose of such
zones for the distillation of liquor in the remaining period at his discretion
subject to approval of the Government. (1A) [41]The
Excise Inspector shall not issue transport permit for transporting cashew
liquor from the warehouse of the licensee for 1/3 of the quantity of cashew
liquor manufactured, unless the licensee produces written statements from the
juice suppliers to the effect that their dues towards the cashew juice have
been cleared. (1B) [42]The
licensee shall be bound to pay the price of the cashew juice within fifteen
days from the date of supply failing which interest at the current Bank rate on
loans will accrue from the date of supply. (2)
If the owner of the juice mixes or
permits to be mixed with the juice any substance or water to augment its
quantity, he shall be liable to a penalty not exceeding Rs. 50/- to be levied
by the Excise Inspector. In such case the licensed manufacturer may refuse to
buy the juice. (3)
The owner or tenant of cashew groves
is not bound to extract the juice from the cashew fruit, but once he extracts
juice there from he is bound to sell it to the licensed manufacturer of the
zone for the price fixed by the Government, unless he declares to and is
authorized by the Excise Inspector to use it for purpose other than the
distillation of liquor. The breach of the provision of this rule shall render
the owner of the juice liable to a penalty not exceeding Rs. 100/- to be levied
by the Excise Inspector. The
transport or removal of the cashew juice or cashew apples [44]produced
in the area of one zone to the area of the other zone is strictly prohibited.
The breach of the provision of this rule shall render the owner of the juice
liable to a penalty not exceeding Rs. 100/- to be levied by the Excise
Inspector. (1)
The licensed manufacturer shall keep a
register containing the following particulars: (i)
Name of the cashew grove, if any; (ii)
Name of the owner or tenant of the
cashew grove; (iii)
Registration number of the grove; (iv)
Quantity of cashew juice received from
cashew grove; (v)
Quantity and strength of liquor
produced in respect of each grove. (2)
The register shall be submitted to the
respective Taluka Excise Station by the licensee not later than the end of June
of the year for which the licence is granted. The breach of this rule, shall
render the licensee liable to a penalty not exceeding Rs. 100/- to be levied by
the Excise Inspector. The
licenced manufacturer shall possess all the utensils necessary for distillation
including alcoholmeter of Gayth Lussac and measure of litres and its multiples.
The breach of this rule shall render the licensee liable to a penalty not
exceeding Rs. 100/- to be levied by the Excise Inspector. The
strength of liquor produced shall not exceed 250 under proof.[45] The
licence for manufacture covers the right to sell the liquor on payment of duty
by wholesale only.[46] The
licensee shall keep also a register of sale in which he shall enter the name
and address of the buyer, quantity and strength of liquor sold and the date on
which sale took place. No
liquor shall be removed from the warehouse or transported there from unless
under a transit permit issued by the Excise Guard of the area. The
licensed manufacturer shall dispose of the liquor stored in the warehouse
before the end of December of the year for which the licence has been
granted [47]or
within such time as may be prescribed by the Government, unless he obtains
licence or permit for sale or possession as the case may be. The
licence for manufacture of liquor from juice of sugarcane, pineapples, etc. or
any other fruit or raw material shall be granted by the Commissioner on such
terms or conditions as he may specify subject to approval of the Government. The
provisions of rules 41 to 52 shall be applicable mutatis mutandis to
distilleries licensed to manufacture country liquor from raw materials other
than toddy or cashew juice as well as to Government distilleries situated at
Daman and Diu when they are leased to private persons to manufacture country
liquor. CHAPTER IX
IMPORT, EXPORT, TRANSPORT AND
POSSESSION OF COUNTRY LIQUOR Import or Export A
licence to import or export country liquor into or from the State shall be in
Form E-2. When
any licensed wholesale vendor of country liquor or manufacturer [49]desires
to import or export country liquor into or from the State, he shall present a
written application to the Commissioner containing mutatis mutandis the
particulars prescribed for the import or export as the case may be, of Indian
made foreign liquor. The permit may be granted if there are no reasons to
refuse the same. Transport A
permit for transport of country liquor under section 5 shall be granted
in [50]Form
E-7A.[51] The
provisions of rule 19B shall mutatis mutandis apply to permits issued for
taking country liquor for personal consumption outside Goa. (1)
Any person desirous of obtaining a
permit for the possession of country liquor under section 8 shall make an
application in Form E-8 stating: (a)
the quantity required and the date on
which it is to be purchased; (b)
the occasion which renders the
purchase necessary; (c)
the place where the liquor is to be
consumed. (2)
The permit shall be granted in Form
E-9. CHAPTER X
LICENCES FOR SALE LICENCES FOR WHOLESALE AND RETAIL SALE OF ANY LIQUOR
OTHER THAN DENATURED SPIRITUOUS PREPARATIONS, DENATURED SPIRIT AND RECTIFIED
SPIRIT OR ABSOLUTE ALCOHOL[53] (1)
An application for a licence for
wholesale or retail sale of liquor other than denatured spirit preparation,
denatured spirit, rectified spirit or absolute alcohol shall be made to the
Commissioner in Form E-28.[54] (2)
The Commissioner, after making such
enquiry as he thinks necessary with regard to the particulars stated in the
application, may grant a licence applied for. [55] (3)
The Commissioner will, however, not be
bound to grant a licence applied for and may for reasons to be stated in the
application, may grant a licence applied for. (4)
(a) No licence shall be granted to an
applicant if the premises in which he proposes to open liquor shop are within a
radius of 100 meters from [an Educational Institution or a place of worship][56] (b)
Omitted[57] (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: Provided
that a licence may be granted by the Commissioner with prior approval of the
Government in the derogation of the above restrictions contained in sub-rule
(4), to a hotel or restaurant [58][or
such premises for retail sale/wholesale of foreign liquor or Indian made
foreign liquor or country Liquor in sealed bottles] [or for consumption on the
premises][59] which
the Government consider proper with a view to promote Tourism in the State. (5)
There shall be the following types of
licences for sale of foreign liquor, Indian made foreign liquor and country
liquor, namely[60]: (i)
Licence for wholesale of foreign
liquor, Indian made foreign liquor or country liquor; (ii)
Licence for retail sale of foreign
liquor, Indian made foreign liquor or country liquor for consumption in the
premises; and (iii)
Licence for retail sale of foreign
liquor, Indian made foreign liquor or country liquor in sealed bottles. (6)
On receipt of the sanction, the Excise
Inspector in whose jurisdiction the premises of the applicant are situated
shall issue licence in Form E-24, Form 25-A as may be applicable.[61] (7)
The licence fee shall be paid by the
licensee in two equal installments, first, before issue of licence and the
second in the first month of the second semester of the financial year. (8)
When the business is started in the
course of the second semester only half of the annual fee shall be payable. (9)
The Commissioner may, if he is
satisfied that the financial conditions of licensee so requires authorise the
retail vendors to pay the fee in four equal installments, each in the first month
of each quarter of the financial year. [62](10) The Commissioner may, if he is satisfied that
sufficient and good reason exist, for authorizing additional points for
effecting sale in the licensed premises meant for consumption of foreign liquor
only may grant additional such points on an application made by the licensee. [63](11) No licensee having a licence for retail sale of Indian
made foreign liquor and country liquor and or Foreign Liquor for Consumption on
premises shall carry out the business in the "name and style" which
denotes any religious name." [Deleted.][64] (i)
Licences for sale other than
occasional licences shall be granted for a period not exceeding three financial
years. The application for renewal shall be made to the Commissioner within 15
days before the expiry of licence. If the application is granted, the first
installment shall be paid in advance before the licence is renewed. (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) (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. Occasional
licences for the retail sale of liquor shall be granted only for stalls in
connection with public entertainments of a temporary nature and such other
public gatherings. The licences shall be issued by the Excise Inspector in
whose jurisdiction the stalls are established on payment of the respective fee
fixed in the Schedule. Occasional licences for retail sale of liquor shall be
granted by the Assistant Excise Commissioner for the nights from 9 p.m. to 5
a.m. for stalls or bars in connection with ballroom dances on payment of the
fee. [66]Licences
for Wholesale and Retail Sale of Denatured Spirituous Preparations, Denatured
Spirit and Rectified Spirit or Absolute Alcohol. [67] Licence
for wholesale or retail sale of denatured spirituous preparations, denatured
spirit and rectified spirit or absolute alcohol shall be issued by the Excise
Inspector of the Taluka in which the premises of the vendor are situated with
the previous sanction of the Commissioner. The rules 90 and 91 mutatis mutandis
shall be applicable in respect of application for licence and payment of the
fee thereof. The licences for wholesale or retail sale of rectified spirit or
absolute alcohol shall be granted only to chemists and druggists or to any
registered public undertaking or their agents for distribution thereof to
Industrial or other units or licensed vendors in this State. The
licence for wholesale shall cover right to bottle denatured or rectified spirit
or absolute alcohol. The provision of rule 53(4) shall be applicable for the
bottling thereof. The
limit of retail sale of denatured and rectified spirit or absolute alcohol to
an individual for private purposes shall not exceed respectively, six and two
quart bottles. General Provisions (1)
No licensed vendor and no person in
the employ of a vendor and acting on his behalf shall sell or deliver any
liquor (a)
to drivers and conductors of motor
buses, taxies and lorries, when on duty, or (b)
to persons known or believed to be
intoxicated, or (c)
to persons known or suspected to be
about to take part in a riot or disturbance of the public place. (2)
No liquor shall be sold in exchange of
any commodity or article or any other goods. (3)
No person shall pay salary, totally or
partially, to any worker or labourer in form of liquor. No
licensed vendor shall establish warehouse for storage of liquor at places other
than the premises on which he is licensed to sell liquor, without the permit
issued by the Excise Inspector of the Taluka in which such premises are
situated. No warehouse other than the bonded warehouse shall be permitted to
establish in Taluka other than in which such premises are situated. No
warehouse shall have any connecting link with residential premises. No
licensed vendor shall employ on his licensed premises person (a)
Under the age of 18 years, or (b)
Suffering an infectious disease. [69]["(1) The licenced premises for retails sale of
Foreign Liquor, Indian made foreign liquor or country liquor for consumption on
the premises may be kept open from 9.00 a.m. to 11.00 p.m. only.";] (2) All other
licensed premises for sale of liquor may be kept open from 08.00 hrs. to 21.00
hrs. [70][(2A) The Government may allow sale of liquor beyond the
timings as specified in sub-rules (1) and (2) on payment of additional fee, as
notified.";] (3) The Government
may allow the sale of liquor after the prescribed hours for special reason or
in special cases. (4) The Government
may, if it is satisfied that it is necessary in the public interest, direct
that in any local area licensed premises shall be closed on such days or such
hours as may be specified in this regard. (5) The vendor shall
keep his licensed premises, other than the Hotels, Restaurants and Clubs,
closed for sale of liquor one day in every week at his choice after the
approval by the Excise Inspector. The day of closure shall be indicated in the
licence. [71]["Provided that the Government may allow licenced
premises to be kept open on weekly closure day, except on such day as declared
as "dry day", on payment of surcharge as notified by the
Government.";] [72]["(6) The premises having "occasional
licence" for retail sale of Indian Made Foreign Liquor, Country Liquor
and/or Foreign Liquor, for consumption, shall be kept open from 9.00 a.m. to
11.00 p.m. only. The Government may allow such premises to be kept open beyond
said timings on payment of additional fee as notified.";] No
licensed premises for sale of liquor shall have any connecting link with
residential premises. (1)
Every licensed vendor shall keep true
account of the daily transactions stating: (a)
Quantity and strength of liquor
purchased or taken into the premises for sale; (b)
Quantity and strength of liquor sold
or delivered or removed; (c)
Balance at the end of each month. (2)
After 7 days after close of each
month, every licensee shall submit to the Commissioner of Excise a monthly
return showing the quantity of dutiable goods received, the quantity remained
on payment of duty and such other relevant particulars as above.[73] (3)
Non-compliance of records and
submission of accounts of transaction will amount to an offence under the Act
which may attract suspension of licence in extreme cases.[74] (1)
Where any person is required by these
rules to maintain any register or stock account in respect of goods
manufactured or stored by him, he shall (i)
at the time of making any entry,
insert the date when the entry is made.[75] (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; (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 there
from, as the officer thinks fit, and shall, at any time, if demanded, send that
minute or extract to that Officer. (2)
Any person who fails to enter the
required particulars within the time specified in the relevant rules, or who
fails to keep such account or register, as the case may be, or to deliver it up
to Excise Officer on demand or who obstructs or hinders such officers in making
any minute therein or extract there from or conveys away or conceals it, or
destroys or tears out any leaf there from, or makes any false entry therein or
fraudulently alters any entry therein shall be liable to a penalty which may
extend to two thousand rupees and all the goods of which due entry has not been
made in such account or register shall be liable to confiscation. Save
with the express permission in writing of the Government, (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.[76] (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. (3)
Deleted.[77] A
sign-board shall be affixed to the front of every licensed premises for sale of
liquor showing the nature and number of licence, stating clearly whether the
premises are licensed to sell foreign or Indian made foreign liquor or country
liquor. The licence shall be hung in a conspicuous place within the premises. (1)
A licence granted under Rule 90 to an
individual or an association of individuals such as a firm and a legal person
such as a company is purely personal and is not transferable.[78] (2)
The Commissioner may, however, on an
application under this sub-rule by a person succeeding otherwise than by
testamentary succession to the estate or any part of the estate of a person
holding a licence, permit such person the use of the licence despite the
location of the premises within prohibited limits specified in Rule 90 and in
that case call for the licence and change the name of licensee by incorporating
the name of the person so succeeding. (3)
No liquor shop shall be transferred
from one licensed premises to another premises unless the licensee has obtained
previous written permission to do so from the Commissioner and while granting
such permission the Commissioner shall have due regard to the restrictions
specified in Rule 90. (4)
No liquor shop shall be transferred by
any licensee to another person unless such person has procured a written
permission from the Commissioner to do so or procured a valid licence there
for. The Commissioner may permit the continuance of the liquor shop in the
premises in case of such transfers despite the location of the premises within
prohibited limits specified in Rule 90. (5)
When a licence has been granted to an
association of individuals, no new individual shall be admitted to the said
association without the written permission from the Commissioner. (6)
The Commissioner shall enter the
description of the new premises in the licence whenever a liquor shop is
transferred from one licensed premises to another licensed premises. (7)
The provisions of this rule shall
mutatis mutandis apply to licences issued under rules, 41, 43, 53 or 54. CHAPTER XI
MISCELLANEOUS DISPOSAL OF THE
CONFISCATED ARTICLES When
anything is confiscated under the Act, the same shall be made over to the
Excise Inspector concerned. (1)
All articles or goods or things or
conveyances of the value exceeding Rs. 100/- confiscated under the Act by order
or a Magistrate or Commissioner or any other officer empowered by the
Government in that behalf, as the case may be, shall be sold by public auction
by the Excise Inspector concerned. (2)
All articles or goods or things of the
value not exceeding Rs. 5/- shall be disposed off by the Excise Inspector as he
may think fit. (3)
All articles, goods, things or
conveyance of the value of Rs. 5/- to Rs. 100/- shall be disposed off by the
Excise Inspector in such manner as the Commissioner may direct. (4)
The sale by auction or otherwise of
liquor, stills and other appliances or materials for distillation shall be made
only to licensed dealer or manufacturers of liquor, as the case may be. (5)
The process of the sale of disposal
shall be credited to the Government. The
sale or other disposal of anything confiscated under the Act shall be deferred
till the period of appeal against the order of confiscation has expired, or, if
an appeal has been made to the knowledge of the officer concerned against such
order, then until the appeal is disposed off: Provided
that an perishable article or an animal in respect of which no proper
arrangement can be made for custody may be sold by public auction or disposed
off, immediately, as the case may be and the sale proceed shall be credited to
the Government, refund being made thereof in case the appeal is admitted. Rewards (1)
In any case in which a penalty or
confiscation has been adjudged under the Act, a reward not exceeding half of
the sale proceeds of the liquor and other articles confiscated plus the amount
of the fine imposed, if any, shall be granted in such proportions as the
Commissioner may think fit to any person or persons who may have contributed to
the conviction of the offender or to the confiscation of the property so
seized: Provided
always that aggregate amount of the reward thus granted in each case by the Commissioner
shall not exceed [Rs. 500/-][79]
Reward exceeding Rs. 500/- [80] will
be granted by the Government. (2)
The Commissioner may incur at his
discretion expenditure not exceeding Rs. 25/- in each case for the employment
of informers or for any other purpose connected with the prevention or
detection of any offence under the Act. (3)
Where substantive sentences of
imprisonment are passed by Magistrates, and no fine or confiscations are
realized, rewards may be paid according to the importance of the case in the
discretion of the Government. (4)
Half of reward shall be given to the
informer, if any, the remainder being distributed to the persons who actually
co-operated in the seizure or arrest. (5)
If there is no informer, the whole
reward should go to the persons who actually co-operated in the seizure of
arrest. (6)
No reward shall be granted for
officers above the rank of Superintendent of Excise. The reward or its share
allotted to Government servants shall be distributed to them in proportion to
their salaries. Overtime When
a manufacturer or a dealer applies for services of an officer to supervise the
removal from or bringing into warehouse any liquor or to check and verify
consignment of liquor on arrival thereof in his licensed premises, on sundays
and public holidays and between 18 hrs. and 10 hrs. on other days, overtime fee
shall be charged for such services at the rate of overtime allowances such
officer is entitled to under service rules. The
application shall be made to Excise Inspector of the Taluka in which the
warehouse or licensed premises are situated at least two days before the day in
which services of the officer are required. After
completion of overtime work, the manufacturer or dealer who applies for
services, shall endorse the actual hours of attendance or service on the report
the officer shall submit to the Excise Inspector, concerned and shall,
thereafter, pay into the Government Treasury the amount of the overtime fee
due. The
contingency bill for the payment of overtime allowance to the officer concerned
shall be accompanied with the report and the receipt of Chelan of the overtime
fee paid into the treasury. Refund of Excess Duty paid Application
for refund of duty paid shall be made to the Commissioner in which the
particulars of the claim shall be clearly specified. When the Commissioner is
satisfied that a refund is due, he shall issue a refund voucher and hand it
over to the dealer for encashment at the Government Treasury. Check-Post (1)
To check the import and export of
liquor, check-post shall be set up at such places as may be found necessary by
the Commissioner. (2)
A Supervisor or an Excise Guard shall
be in charge of the check-post. (3)
All vehicles shall stop at the
Check-Post and may proceed further only after clearance is given therefor by
the Officer-in-charge of such check-post. (4)
All vehicles carrying consignment of
molasses shall stop at the check-post for obtaining clearance from the
Officer-in-charge of such check-post. Before giving such clearance, the
Officer-in-Charge shall ensure that the fees prescribed for import/export of
molasses are duly paid into the Government Treasury and also verify the
documents accompanying the consignment of molasses regarding quantity, place of
origin, destination and other relevant details. (5)
The Officer-in-charge shall submit a
statement giving therein the details of consignment of liquor/molasses along
with vehicle numbers at the end of week to the Commissioner of Excise and a
copy of such statement shall be endorsed to the Excise Inspector having
jurisdiction over the "check-post". Control of the Administration and Powers of Officers (1)
Subject to the directions of the
Government, the Commissioner shall have control of all other officers
exercising functions under the Act. (2)
The Assistant Excise Commissioner,
subject to the directions of the Commissioner shall control all officers
subordinate to him. (3)
The Superintendent of Excise shall
control the Inspectors, Sub-Inspectors of Excise, Supervisors and Guards
subject to the control and direction of the Commissioner and Assistant Excise
Commissioner.[81] The
Commissioner may perform himself all or any of the duties or exercise himself
all or any of the powers that are assigned or delegated, as the case may be, to
any officer under these rules.[82] Power of Officers The
Commissioner may delegate all or any of his powers vested in him under section
4 read with Rules 5(3), 9(3), 10A, 13(1), 32, 38(1) and 87; section 5 read with
Rules 10A, 19, 35, 39 and 88; section 8 read with Rules 20, 36 and 40; section
16(2)(a); section 18; Rules 14, 15, 17, 19B and 88B to the Assistant
Commissioner of Excise, Superintendent of Excise, Excise Officer, Inspectors of
Excise, [84]Sub-Inspectors
of Excise, [85]Upper
Division Clerks, Lower Division Clerks and Excise Guards. (1)
All Excise Officers of the State not
below the rank of Sub-Inspectors of Excise and Lower Division Clerks may
exercise the powers conferred by sections 23, 24, 25 and 27: Provided
that power to seize and detain any liquor or article or search any person,
vessel, vehicle, animal or package under section 25, may be exercised at the
Check-post by the Supervisor or the Excise Guard in charge of such Check-post: Provided
further that in the Talukas of Salcete, Canacona and Pernem any Excise Guard
may exercise the powers conferred by sections 25 and 27.[86] (2)
All Excise Officers of the State
including Excise Guards may exercise the powers mentioned in section 26. (3)
All Central Excise and Custom Officers
not below the rank of Inspector of Central Excise and Preventive Officer of
Customs, may exercise the powers under section 25 to seize and detain excisable
articles such as intoxicating drugs and opium as defined in clauses (kkk) and
(oo) respectively of section 2 of the Act and may search any person, vessel,
raft, vehicle, animal, package, receptacle or covering upon whom, or in or upon
which, he may have reasonable cause to suspect any such excisable article to be
or to be concealed.[87] [88] (4)
All Police Officers not below the rank
of Assistant Sub-Inspector may exercise the powers conferred by sub-section (2)
of section 23, proviso to sub-section (1) of section 24, sub-section (1) of
section 25, sub-section (3) of section 27 and sub-section (1) of section 36(A):[89] Provided
that all Police Officers not below the rank of Head Constables may also exercise
the powers conferred by sections 25 and 27. A
certificate to be given under sub-section (2) of section 25, shall be in the
Form E 26. The
payment of duty, fees, penalties and other dues under the Act and these rules
shall be made into the appropriate Government Treasury by chalan in Form E 27. When
any bond or agreement prescribed by the Act is to be executed, it shall be
accepted on behalf of the Government either by the Commissioner or by the
person specifically authorized by him in this behalf. Forms The
Commissioner may prescribe forms for any licence or permit to be issued or any application
or statement to be submitted or any account to be maintained, otherwise than
those provided under these rules and may, similarly, prescribe forms for
registers to be maintained and records to be kept by Excise Officers for the
purpose of carrying out the provisions of the Act and these Rules. [Deleted. [90]] When
any annual licence fee or its installment as the case may be is not paid within
the period prescribed under these Rules, it shall be lawful to collect from the
licensee an additional amount equivalent to 2% of such licence fee or
installment of each month of delay or its fraction or rupee one whichever is
higher, without prejudice to clause (a) of sub-section (2) of section 16 of the
Principal Act.[91] [1] Substituted by Notification No. Fin(Rev)/2-35/49/75 dated
30-4-1997 published in Official Gazette, Series I No. 27, dated 6-10-1997. [2] Deleted by Notification No. Fin(Rev)/2-35/15/75(II) dated
13-4-1976 published in O.G. Series I No. 4, dated 22-4-1976. [3] Omitted by Notification No. 1/9/99F in(R & C) (II)
dated 22-12-99. [4] Inserted by Notification No. 1/197-Fin (R & C)(B)
dated 2-4-97, published in O.G. Series I No. 52 (Ext. 5) dated 2-4-97. [5] Inserted by Notification No. Fin (Rev)/2-35/4/74 dated
30-7-74 published in O.G. Series I No. 18, dated 1-8-1974. [6] Inserted by Notification No. 1/197-Fin (R & C)(B)
dated 2-4-97, published in O.G. Series I No. 52 (Ext. 5) dated 2-4-97. [7] Inserted by Notification No. 1/1/2000-Fin (R & C)-I
dated 31-3-2000. [8] Substituted by Not. No. 1, d/1/97-Fin (R & C)(B) dated
2-4-97, published in O.G. Series I No. 52 (Ext. 5) dated 2-4-97. [9] This Notification shall come into force with immediate
effect and the rates specified in the Table of the Rule 18A herein shall be
applicable to the balance quantity of molasses to be imported/exported for
which no objection certificate/transport permit has already been issued by
Notification No. 1/1/2001-Fin (R & C) (IV) dated 23-05-2001. [10] Substituted by Notification No. 1/197-Fin (R & C)(B)
dated 2-4-1997, published in O.G. Series I No. 52 (Ext. 5) dated 2-4-97. [11] Substituted by Notification No. 2/11/84-Fin (R & C)
dated 27-5-1987, published in O.G. Series II No. dated 28-5-1987. [12] Substituted by Notification No. 2/11/84-Fin (R & C)
dated 11-7-1990. [13] Substituted by Notification No. 2/11/84-Fin (R & C)
dated 11-7-1990. [14] Substituted by Notification No. 1/1/97-Fin (R & C)
dated 2-4-1997, published in O.G. Series I, No. 52 (Ext. 5) dated 2-4-97. [15] Substituted by Notification No. 1/4/3003-Fin(R & C)
dated 31-3-2003, published in O.G. Series I No. 52 (Ext-3) dated 31-3-2003. [16] Substituted by Notification No. Fin(Rev)/2-35/1/199/74
dated 18-2-1974, published in O.G. Series I No. 48 dated 18-2-1974. [17] Inserted by Notification No. Fin(Rev)/2-35/11/74 dated
19-3-1975, published in O.G. Series I No. 52 dated 29-3-1975. [18] Substituted by Notification No. Fin(Rev)/2-35/49/75 dated
30-9-79, published in O.G. Series I No. 27 dated 6-10-1979. [19] (1) Substituted by Notification No. 1/4/03-Fin (R & C)
dated 01-4-2003. [20] Substituted by Notification No. 1-1-2008 Fin(R & C)
(B) dated 23-04-2008 published in O.G. (Ext. No. 4) Series I, No. 3, dated
23-04-2008. [21] Substituted by Notification No 1/1/2008-Fin (R & C)
(B) dated 23-04-2008, published in O.G. (Ext. 4) Series I No. 3 dated
23-04-2008. [22] Inserted by Notification No. 1/1/2000-Fin-(R & C)-I
dt. 31-3-2000 published in the Official Gazettes, Series No. 53 (Ext. No. 6)
dtd. 31-3-2000. [23] Substituted by Notification No. 1/131/83-Fin(R & C)
dated 25-2-1984, published in O.G. Series in No. 27 dated 30-9-99. [24] Substituted by Notification No. 1/23/80-Fin(R & C)
dated 23-04-1984 published in O.G. Series II No. 5 dated 3-5-1984. [25] Substituted by Notification No. Fin(Rev)/20-3/Part/2/68
dated 6-4-1971, published in O.G. Series I No. 4 dated 22-4-1971. [26] Substituted by Notification No. 1/23/80-Fin(R & C)
dated 1-04-1986, published in O.G. Series II No. 2 dated 11-1-1986. [27] Inserted by Notification No. 1/1/2000 Fin(R & C)-I
dated 31-3-2000, published in O.G. Series I No. 53 (Ext. No. 6) dated
31-3-2000. [28] Substituted by Notification No. Fin(Rev)/2-35/AR/723/68
dated 3-8-1968, published in Govt. Gaz. Series No. 20, dated 17-8-68. [29] Added vide Notification No. Fin(Rev)/2-35/AR/723/68 dated
4-8-1968, published in Govt. Gaz. Series I No 20 dated 17-8-1968. [30] Substituted by Notification No. Fin(Rev)/2-35/Part/1/2567/70
dated 2-12-1970, published in O.G. Series I No. 37 dated 10-12-1970. [31] Inserted by Notification No. Fin(Rev)/2-35/AR/723/68 dated
3-8-1968, published in Govt. Gazatte, Series I No. 20 dated 17-9-1968. [32] Substituted by Notification No. Fin(Rev)/CDL/1/71 dated
14-12-1971. [33] Substituted by Notification No. Fin (Rev)/2-35/AR/723/68
dated 3-8-1968, published in Govt. Gazette, Series I No. 20 dated 17-8-1968. [34] Substituted by Notification No. Fin (Rev)/CDL/1/71 dated
14/12/1971, published in O.G. Series I, No. [35] Inserted by Notification No. Fin (Rev)/2-35/AR/723/68
dated 3-8-1968, published in Govt. Gazette, Series I No. 20, dated 17-8-1968. [36] Inserted by Notification No. Fin (Rev)/2-35/AR/723/68
dated 3-08-1968, published in Govt. Gazette, Series I, No. 20 dated 17-8-1968. [37] Substituted by Notification No. Fin(Rev)/CDL/1/71 dated
14-12-1971, published in Official Gazette, Series I, No. 38 dated 16-12-1971. [38] Inserted by Notification No. Fin(Rev)/2-35/AR/723/68 dated
3-8-1968, published in Govt. Gaz., Series I, No. 20 dated 17-8-1968. [39] Substituted by Notification No. Fin(Rev)/2-35/GEN/2/103/69
dated 10-1-1974, published in O.G. Series I, No. 43, dated 24-1-1974. [40] Substituted by Notification No. Fin(Rev)/2-35/GEN/2/103/69
dated 10-1-1974, published in O.G. Series I, No. 43 dated 24-1-1974. [41] Inserted by Notification No. Fin(Rev)/CDL/1/71 dated
14-12-1971, published in O.G. Series I, No. 38 dated 16-12-1971. [42] Inserted by Notification No. Fin(Rev)/CDL/1/71 dated
14-12-1971, published in O.G. Series I, No 38 dated 16-12-1971. [43] Substituted by Notification No.
Fin(Rev)/2-35/GEN/2/2714/69 dated 26-12-1970, published in Govt. Gazette,
Series I, No. 40 dated 31-12-1970. [44] Inserted by Notification No. Fin(Rev)/2-35/GEN/2/2714/69
dated 26-12-1970, published in Govt. Gazette, Series I, No. 40 dated
31-12-1970. [45] Substituted by Notification No. 1/1/97-Fin(R & C)(B)
dated 2-4-1997, published in O.G. Series I, No. 52 (Ext-5) dated 2-4-1997. [46] Substituted by Notification No. Fin(Rev)/CDL/1/71 dated
14-12-1971, published in O.G. Series I, No. 38 dated 16-12-1971. [47] Inserted by Notification No. FD/F-111/2-35/part/3053/66
dated 2-2-1966, published in Govt. Gaz., Series I, No. 45, dated 3-2-1966. [48] Inserted by Notification No. Fin(Rev)/2-35/AR/723/68 dated
3-8-1968, published in Govt. Gazette, Series [49] Substituted for the word "person" by
Notification No. Fin(Rev)/2-35/AR/723/68 dated 3-8-1968 published in Official
Gazette, Series I No. 20 dated 17-8-1968. [50] Substituted by Notification No. Fin.
(Rev.)/2-35/part/3-33-73(B) dated 21-10-1974, published in O.G. Series I No. 30
dated 24-10-1974. [51] Substituted by Notification No. 1/1/97-Fin(R & C)(B)
dated 2-4-1997, published in O.G. Series I, No. 52 (Ext-5) dated 2-4-1997. [52] New rule inserted by Notification No. Fin. (Rev.)/CDL/1/71
dated 14-12-1971, published in O.G. Series I, No. 38 dated 16-12-1971 and
renumbered as 88B by Notification No. Fin. (Rev.)/2-35/4/74 dated 30-7-1974. [53] Substituted by Notification No. Fin. (Rev.)/2-35/49/75
dated 29-12-1976, published in O.G. Series I, No. 42 dated 13-1-1977. [54] Substituted vide Notification No. 14/9/79-Fin. (R & C)
dated 24-3-1980, published in O.G. Series I, No. 1 dated 3-4-1980. [55] Substituted vide Notification No. 14/9/79-Fin. (R & C)
dated 24-3-1980, published in O.G. Series I, No. 1 dated 3-4-1980. [56] Substituted vide Notification No. 2/3/97-Fin. (R & C)
dated 24-9-1990. [57] Substituted vide Notification No. 2/3/97-Fin. (R & C)
dated 24-9-1990. [58] Substituted vide Notification No. 2-3-87-Fin(R & C)
dated 24-9-1990, published in O.G. (Ext-2) Series I, No. 25 dated 25-9-1990. [59] Substituted vide Notification No. 1/14/98 - Fin(R & C)
dated 14-10-1998. [60] Substituted by Notification No. Fin. (Rev.)/CDL/1/71 dated
14-12-1971 published in O.G. Series I, No. 38 dated 16-12-1971. [61] Substituted by Notification No. Fin. (Rev.)/2-35/49/75
dated 29-12-1976, published in O.G. Series I, No. 42 dated 13-1-1977. [62] Inserted by Notification No. 11/1/2000-Fin(R & C)-I
dated 31-3-2000 published in O.G. Series I No. 53 (Ext. 6) dated 31-3-2000. [63] Inserted by Notification No. 32/1/2004-Fin(R & C)/Part
dated 26-6-2009 published in O.G. Series I No. 14 dated 2-7-2009. [64] Deleted by Notification No. 14/9/79-Fin. (R & C) dated
24-3-1980, published in O.G. Series I, No. 1 dated 3-4-1980. [65] Substituted by Notification No. Fin. (Rev.)/CDL/1/71 dated
14-12-1971, published in O.G. Series I, No. 38 dated 16-12-1971. [66] Substituted by Notification No. Fin. (Rev.)/2/35/15/75
dated 13-4-1976 published in O.G. Series I, No. 4 dated 23-4-1976. [67] Substituted by Notification No. Fin. (Rev.)/2-35/49/75
dated 29-12-1976 published in O.G. Series I, No. 42 dated 13-1-1977. [68] Substituted by Notification No. Fin. (Rev.)/2-35/49/75
dated 29-12-1976 published in O.G. Series I, No. 42 dated 13-1-1977. [69] Substituted by Notification No. 1/1/2008-Fin(R & C)
dated 2-3-2009 published in O.G. Series I No. 49 dated 5-3-2009. [70] Inserted by Notification No. 1/1/2008-Fin(R & C) dated
2-3-2009 published in O.G. Series I No. 49 dated 5-3-2009. [71] Inserted by Notification No. 1/1/2008-Fin(R & C) dated
2-3-2009 published in O.G. Series I No. 49 dated 5-3-2009. [72] Inserted by Notification No. 1/1/2008-Fin(R & C) dated
2-3-2009 published in O.G. Series I No. 49 dated 5-3-2009. [73] Inserted vide Notification No. 1/1/97-Fin. (R & C)(B)
dated 2-4-1997. [74] Inserted vide Notification No. 1/1/97-Fin. (R & C)(B)
dated 2-4-1997. [75] New rule-added by Notification No. 1/1/97-Fin. (R &
C)(B) dated 2-4-1997. [76] Substituted vide Notification No. 2/3/87 Fin. (R & C)
dated 12-11-1990. [77] Deleted by Notification No. Fin. (Rev.)/CDL/1/71 dated
14-12-1971, published in O.G. Series I, No. 38 dated 16-12-1971. [78] Substituted vide Notification No. Fin. (R &
C)/2-35/23/Part/1/72 dated 22-10-1980, published in O.G. Series I No. 31 dated
30-10-1980. [79] Substituted by Notification No. Fin.
(Rev.)/20-3/part/525/67 dated, published in Govt. Gaz. Series I, No. 8 dated
25-5-1967. [80] Substituted by Notification No. Fin.
(Rev.)/20-3/part/525/67 dated, published in Govt. Gaz. Series I, No. 8 dated
25-5-1967. [81] Inserted by Notification No. FD/F. 111/20-3/part/4899/66
dated 26-9-1966, published in Govt. Gaz. Series I, No. 27 dated 6-10-1966. [82] Inserted by Notification No. Fin. (Rev.)/2-35/AR/723/68
dated 3-8-1968, published in Govt. Gaz. Series I, No. 20 dated 17-8-1968. [83] Inserted by Notification No. FD/F. 111/20-3/part/4899/66
dated 26-9-1966, published in Official Gaz. Series I, No. 27 dated 6-10-1966. [84] Inserted by Notification No. FD/F. 111/20-3/part/4899/66
dated 26-9-1966, published in Govt. Gaz., Series I, No. 27 dated 6-10-1966. [85] Substituted vide Notification No. 1/7/80- Fin. (R & C)
II dated 24-10-1988. [86] Added by Notification No. FD/F. 111/2-35/826/part/65/66
dated 22-1-1966, published in Govt. Gaz., Series I, No. 44 dated 27-1-1966. [87] Inserted by Notification No. Fin. (Rev.)/2-35/11/74 dated
19-3-1975, published in O.G. Series I, No. 52 dated 29-3-1975. [88] Substituted for the words "All police officers No.
below the result of Police Sub-Inspector and all" by Notification No.
1/21/81Fin. (RC) dated 22-10-1981. [89] Substituted vide Notification No. 1/21/81 Fin. (RC) dated
22-10-1981, published in O.G. Series I, No. 30 (Ext.) dated 22-10-81. [90] Deleted by Notification No. Fin. (Rev.)/2-35/15/75/D dated
13-4-1976, published in O.G. Series I, No. 4 dated 22-4-1976. [91] Additional rule added by Notification No. FD/F.
111/2-35/part/1327/65 dated 20-9-1965 published in Govt. Gaz. Series I, No. 28
dated 30-9-1965.GOA, DAMAN AND DIU (EXCISE DUTY) RULES,
1964
PREAMBLE