Amendment status not verified — confirm the current text below against the official source.
Definitions.— In this Act, unless the context otherwise requires,— (a) “beer” includes ale, stout, porter 6[keg beer] and any other fermented liquor usually made from malt; (b) “to bottle” means to transfer liquor from a cask or 7[other vessel/tanker] to a bottle, jar, flask or similar receptacle for the purpose of sale, whether any process of manufacture or rectification be employed or not, and includes rebottling; 8(bb) “cashew liquor” means liquor manufactured from cashew fruit in any part of India; (c) “country liquor” means liquor manufactured in any part of India other than 9[Indian made foreign liquor]; 1 The words “Daman & Diu ” omitted by the Amendment Act 20 of 2001. 2 Substituted by Amendment Act 11 of 1973. 3 In place of words “Union Territory of Goa, Daman & Diu” substituted by the Amendment Act 20 of 2001. 4 The words “Daman & Diu” omitted by the Amendment Act 20 of 2001. 5 In place of words “Union Territory of Goa, Daman & Diu” substituted by the Amendment Act 20 of 2001. 6 Inserted by Amendment Act 20 of 2001. 7 Substituted by Amendment Act 20 of 2001. 8 Inserted by Amendment Act 1 of 1970 9 Substituted by Amendment Act 11 of 1973. Manual of Goa Laws (Vol. II) – 175 – Excise Duty Act and Rules 10[(cc) “dealer” means any person dealing in excisable articles and foreign liquor, either for monetary consideration or gratuitously and includes, licence holders, permit holders, tenderers, bidders, toddy tappers, distributors, sale promoters, lease holders engaged in transactions of liquor, directly or indirectly;] (d) “denatured” means effectually and permanently rendered unfit for human consumption; 11[(dd) “Chief Secretary” means Chief Secretary to the Govt. of Goa [ ]12.] (e) “Commissioner” means the Commissioner appointed under sub-section (1) of section 3; (f) “duty” means the duty of excise imposed by or under this Act in any of the ways indicated in section 13, and in the case of imports, the countervailing duty mentioned in entry 51 of List II in the Seventh Schedule to the Constitution; 13[(ff) “excisable article” means — (i) liquor, other than foreign liquor, (ii) intoxicating drug, or (iii) opium, 14[(iv) foreign liquor] but does not include any medicinal and toilet preparations containing alcohol, opium, Indian hemp and other narcotic drugs and narcotics;] 15[(g) “Excise Officer” means the Commissioner appointed under sub-section (1) of section 3 or any other Officer appointed under sub-sections (2) and (3) of section 3;] 16[(h) “export” with its grammatical variations and cognate expressions means to take out of the State to the rest of India or take to a place outside India.] 17(i) [ “foreign liquor” means any liquor (other than rectified spirit, denatured spirit and perfumed spirit) imported into India and on which a duty of customs is leviable under the Indian Tariff Act, 1934 (Central Act 2 of 1934) or the Customs Act, 1962 (Central Act 52 of 1962);] (j) “Government” means the Government of Goa18[ ]; 10 Inserted by Amendment Act 20 of 2001. 11 Inserted by the Amendment Act 10 of 1976. 12 The words “Daman & Diu’ omitted by the amendment Act 20 of 2001. 13 Inserted by Amendment Act 11 of 1973. 14 Inserted by Amendment Act 20 of 2001. 15 Substituted by Act 10 of 1976. 16 Substituted by Amendment Act 20 of 2001. 17 Substituted by Amendment Act 11 of 1973. 18 The words “Daman & Diu” omitted by the Amendment Act 20 of 2001. Manual of Goa Laws (Vol. II) – 176 – Excise Duty Act and Rules 19[(k) “import” with its grammatical variations and cognate expressions means to bring into the State from the rest of India or from any place outside India;] 20 [(kk) “Indian made foreign liquor” means brandy, whisky, gin, rum,21[vodka], milk punch, wines or beer manufactured in India and such other liquor as may be declared by the Government as Indian made foreign liquor;] 22[(kkk) “intoxicating drug” means— (i) the leaves, small stalks and flowering on fruiting top, of the Indian hemp plant; (ii) bhang, siddi or ganja; (iii) charas, that is to say, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulation, other than those necessary for packing and transport; or (iv) coca leaf, that is to say, the leaf of coca plant (which means the plant of any species of the genus erythroxylon), except a leaf from which all ecgonine, cocaine and any other ecgonine alkaloids have been removed; (v) Coca derivative, that is to say,— (a) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (b) ecgonine, having the chemical formula C9 H15 NO3 and all the derivatives of ecgonine from which it can be recovered; (c) cocaine, that is methylester of benzoyl ecgonine having the chemical formula C17 H21 NO4 and its salts; and (d) all preparations containing more than 0.1 percent cocaine; (vi) any mixture, with or without neutral materials, of any of the intoxicating drugs mentioned in above sub-clauses;] 23[(l) “liquor” includes— (a) spirits of wine, methylated or denatured spirits, spirits, wines, toddy, beer, feny and all liquids consisting of or containing alcohol, wash, other than medicinal and toilet preparations; 19 Substituted by Amendment Act 20 of 2001. 20 Inserted by Amendment Act 11 of 1973. 21 Inserted by Amendment Act 20 of 2001. 22 Clause “kkk” originally inserted by the Amendment Act 11 of 1973, which was subsequently substituted by the Amendment Act 9 of 1981. 23 Substituted by Amendment Act 20 of 2001. Manual of Goa Laws (Vol. II) – 177 – Excise Duty Act and Rules (b) any other intoxicating substance which the Government may, by notification declare to be liquor for the purpose of this Act;] 24[(m) “manufacture” includes every process, whether natural or artificial, by which any excisable article is produced or prepared wholly or partly and, in relation to liquor, also 25[ ] re-distillation and every process for the rectification, reduction, flavouring, blending or colouring thereof;] 26[(mm) “molasses” means the heavy, dark coloured viscous liquid produced in the final stage of the manufacture of gur or sugar containing in solution or suspension, sugar which can be fermented, and includes the solid form of such liquid and also any product formed by the addition to such liquid or solid of any ingredient which does not substantially alter the character of such liquid or solid; but does not include any article which the Government, may, by notification, declare not to be molasses, for the purposes of this Act:] (n) “notification” means notification published in the Official Gazette; (o) “Official Gazette” means the Goa 27[ ] Government Gazette; 28[(oo) “Opium” means — (i) the capsules of the poppy (Papaver somniforum L), whether in their original form or cut, crushed or powdered, and whether or not juice has been extracted therefrom; (ii) the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport; or (iii) any mixture, with or without neutral materials, of any of the above forms of opium, and includes any derivatives of opium.] (p) “place” includes a house, building, shop, tent, vehicle, vessel, boat, raft or enclosure; (q) “prescribed” means prescribed by rules made under this Act; (r) “proof litre” means a litre of a mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees Fahrenheit weighs exactly twelve-thirteenths (12/13) parts of an equal measure of distilled water at the same temperature; (s) “rectification” includes every process whereby spirits are purified or are coloured or flavoured by mixing any material therewith; 24 Substituted by Amendment Act 11 of 1973. 25 The word “includes” omitted by Amendment Act 20 of 2001. 26 Inserted by Amendment Act 20 of 2001. 27 The words “Daman & Diu’ omitted by the Amendment Act 20 of 2001. 28 Inserted by Amendment Act 11 of 1973. Manual of Goa Laws (Vol. II) – 178 – Excise Duty Act and Rules 29[(ss) “rules” means rules made under this Act;] (t) “sale” with its grammatical variations and cognate expressions includes every transfer otherwise than by way of gift; (u) “spirits” means any liquor containing alcohol and obtained by distillation, whether it is denatured or not; 30[(uu) “tap” means to prepare or manipulate the spathe or other part of any toddy producing tree with the object to abstracting toddy therefrom. Explanation:— The attaching of pots shall not be necessary to constitute the act;] 31[(v) “State” means the State of Goa including the space within the limits of territorial waters appertaining to it;] (w) “toddy” means fermented or unfermented juice drawn from coconut, cajuri or any kind of palm tree; 32[(x) “transport” means to move from one place or custom station to another place within the State;] 33[(y) “wash” includes fermented wort and a dilute solution of sugar from which spirit is distilled; (z) “wort” means the liquor obtained by exhaustion of malt or grain or by the solution of saccharine matter in the process of brewing.] 34[3. Excise Authorities and delegation of powers.— (1) for carrying out the purposes of this Act, the Government shall appoint an Officer to be called the Commissioner of Excise. (2) To assist the Commissioner in the execution of his functions under this Act, the Government shall appoint as many Deputy or Assistant Commissioners or other Officers as may be considered necessary. (3) The Commissioner may, subject to the rules and orders regulating the conditions of service of persons in public services and posts, appoint as many Excise Inspectors, Sub- -Inspectors of Excise and such other executive or ministerial staff as may be sanctioned by the Government to assist him in the execution of his functions. (4) The Commissioner and all other Officers and persons appointed under sub-sections (2) and (3) shall exercise such powers as may be conferred and perform such duties as may be required, by or under this Act. 29 Inserted by Amendment Act 20 of 2001. 30 Inserted by Amendment Act 20 of 2001. 31 Substituted by Amendment Act 20 of 2001. 32 Substituted by Amendment Act 20 of 2001. 33 Inserted by Amendment Act 20 of 2001. 34 Section substituted by Amendment Act 10 of 1976. Manual of Goa Laws (Vol. II) – 179 – Excise Duty Act and Rules (5) The Commissioner and all other Officers and persons appointed under sub-sections (2) and (3) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, (6) Subject to such restrictions and conditions as may be prescribed, the Government may by order in writing, delegate any of its powers under this Act to the Commissioner. (7) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers under this Act to the Deputy or Assistant Commissioner or to such other Officers and persons appointed under sub- sections (2) and (3).] 35[3A. Uniforms.— (1) Such members of the staff appointed to perform duties under the Act shall wear such uniform which shall be supplied to them free of cost and shall be entitled to such allowances as may be prescribed. [(2) The members of the staff performing duties by wearing the prescribed uniform shall be imparted requisite training at the police training center in consultation with the Police Department.] 36[4. Import of excisable articles.— (1) No 37[excisable article] shall be brought into the State from the rest of India or a place outside India except on the authority of a permit issued by the Commissioner indicating that the duty or fee, if any, imposed by or under this Act has been paid or bond has been executed for the payment thereof in the prescribed form and manner. (2) No foreign liquor shall be imported into the State from custom stations situated outside the State except on the authority of a permit or no objection certificate issued by the Commissioner indicating that the fees or cess, if any, imposed or under this Act has been paid.