Amendment status not verified — confirm the current text below against the official source.
Establishment of distilleries and warehouses.— The Commissioner may with the previous approval of the Government— (a) establish a public distillery, or authorize the establishment of one or more private distilleries, in which liquor may be manufactured under a licence granted under this Act; 48 Substituted by Amendment Act 11 of 1973. 49 In place of word “Territory” substituted by Amendment Act 20 of 2001. 50 Section substituted by Amendment Act 11 of 1973 and there after again vide Amendment Act 10 of 1976. 51 The words “Goa , Daman & Diu” substituted by Amendment Act 20 of 2001. 52 Inserted by Amendment Act 8 of 1978. Manual of Goa Laws (Vol. II) – 182 – Excise Duty Act and Rules (b) establish a public warehouse, or authorize the establishment of one or more private warehouses, wherein 53[excisable articles] may be deposited and kept without payment of duty; and (c) discontinue any public or private distillery or warehouse so established. 54[Explanation:— Any warehouse authorized to be established within the licensed premises of the distillery, brewery or winery, as the case may be, shall constitute as private bonded warehouse of the said manufacturing units.] 55[12. Levy of Duty.— There shall be levied and collected, at such rates as may be fixed by the Government, from time to time, by notification published in the Official Gazette, a duty of excise on all excisable articles manufactured in, or brought into the State: Provided that no such duty shall be levied on toddy when used for the manufacture of jaggery, vinegar, yeast or neera or when drunk as such.]