Amendment status not verified — confirm the current text below against the official source.
Omitted 3(a) (b) For wholesale vendors of country liquor effecting sale of such liquor by using carboys/colsos/jars. For wholesale vendors of country liquor not covered by (3) (a) above and whose turn over does not exceed Rs. 40.00 lakhs. Rs. 2,500/- Rs. 10, 000/- (4) For wholesale vendors of country liquor not covered under (3) (a) above and whose annual turn over exceeds Rs. 40.00 lakhs. Rs. 15, 000/- (5) For wholesale vendors of foreign liquor imported from outside India. Rs. 25, 000/- (6) For wholesale vendors of IMFL and or country liquor intending to obtain additional licence referred to (5) herein above in their existing licensed premises. Rs. 10, 000/- in addition to the fees specified for such licence. 25[ ] (7) 26(a) For retail vendors of foreign liquor for consumption on the premise:- Hotels with 3 Stars and above category issued by Tourism of India having ‘A’ category issued by Goa Tourism. Rs. 2.5 lacs (fees for sale at additional points duly intimated to the Excise Authorities and approved where such points are operated in the premises geographically contiguous shall not be charged) 27(b) Hotels with 2, 3 and 4 star category issued by Ministry of Tourism, Government of India and having ‘B’ category issued by Tourism Department, Government of Goa. Rs. 25,000/- (No fees shall be charged for sale at additional points duly intimated to the excise authorities and approved, where such points are operated in the premises geographically contiguous with the property on which the principal licence exists.)” (b)(b) Additional fees for hotels having casino licences issued by the Government irrespective of any category Rs. 1 lac ] 23 Item 1 to 6 were substituted vide No. 1/4/2003-Fin (R&C) dtd. 31-3-2003 published in the O.G., Series I No. 52 (Ext. No. 3) dtd. 31-3-2003 thereafter vide Not. No.1/1/2004-Fin (R&C) dtd. 22-3-2004 (published in the O.G., Series I No. 51 (Ext. No. 3) dtd. 22/3/2004 item 1 again substituted. 24 Item-2 Omitted vide Not. No.1/1/2004-Fin (R&C) dtd. 22-3-2004 published in the O.G., Series I No. 51 (Ext. No. 3) dtd. 22-3-2004. 25 The word and expression “No additional fees shall be applicable” omitted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O. G. (Ext. No.4) Series I No. 3 dtd. 23-4-2008. 26 Clause (a), (b) and (b)(b) inserted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No. 4) Series 1 No.3 dtd. 23-4-2008. 27 Substituted vide Notification No. 1/1/2008-Fin(R&C) dtd. 28-7-2009 published in the O.G., Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. Manual of Goa Laws (Vol. II) – 278 – Excise Duty Act and Rules Other shops not covered under (a) and (b):- (i) Located in “A” class municipalities and coastal villages. Rs. 2,500/- (ii) Located in Town other than “A” class municipalities Rs. 1,500/- 28(c) (iii)Located in villages other than coastal villages (Registered under the Goa, Daman & Diu Registration of Tourist Trade Rules, 1985) Rs.1,000/- (d) For retail sale of foreign liquor in packed bottles Rs. 3,000/- (8) [Licence fees for hotels having a star category issued by India Tourism and A and B Category issued by Goa Tourism. 29(a) Hotels with 3 Star and above having ‘A’ Category issued by Goa Tourism Rs. 1 lac 30(b) Hotels with 2, 3 and 4 star and above having ‘B’ Category issued by Goa Tourism Rs. 40,000/- 31(b)(b) Additional fees for hotels having casino licences issued by the Government irrespective of any category Rs. 1 lac ( c) Bars/Bar-cum-restaurant to which Air-Conditioning facilities not available/provided and situated in ‘A’ class municipalities/coastal villages 32[Rs. 7,000/-] (d) Bar/Bars-cum-restaurant to which Air-Conditioning facilities not available/provided and situated in Town/Cities other than ‘A’ class municipalities/coastal villages 33[Rs. 4,000/-] (e) Bar/Bars-cum-restaurant to which Air- Conditioning facilities not available/provided and situated in villages other than coastal villages 34[Rs. 2,000/-] 35(f) (a) Bar/Bars-cum-restaurant to which Air-Conditioning facilities available/provided and situated in ‘A’ class municipalities/coastal villages Rs. 15,000/- per annum (b) Bar/Bars-cum-restaurant to which Air-Conditioning facilities available/provided and situated in town/cities in ‘B’ class municipalities other than coastal villages Rs. 10,000/- per annum 28 Substituted vide Notification No. 1/1/2008-Fin (R&C) dated. 28-7-2009 and published in O.G., Series I No. 17 (Ext.) dtd. 29-7-2009. 29 Substituted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No.4) Series I No. 3 dtd. 23-4-2008. 30 Substituted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No.4) Series I No. 3 dtd. 23-4-2008. 31 Inserted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No.4) Series I No. 3 dtd. 23-4-2008. 32 Substituted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No.4) Series I No. 3 dtd. 23-4-2008. 33 Substituted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No.4) Series I No. 3 dtd. 23-4-2008. 34 Substituted vide 1/1/2008-Fin(R&C) (A) dtd. 23-4-2008 O.G. (Ext. No.4) Series I No. 3 dtd. 23-4-2008. 35 Clause (f) (a),(b) & (c) substituted vide 1/1/2008-Fin(R&C) (A) dated 23-4-2008 O.G. (Ext. No. 4) Series 1 No. 3 dated 23-4-2008. Manual of Goa Laws (Vol. II) – 279 – Excise Duty Act and Rules (c) Bar/Bars-cum-restaurant to which Air-Conditioning facilities available/provided and not covered by ‘(a)’ & ‘(b)’ above. Rs. 5,000/- per annum issued by India Tourism and A and B category issued by Goa Tourism Explanation I:- Rates of fees prescribed for liquor shops at (c), (d) and (e) herein above exclusively for sale at one point only. For every additional point of sale of liquor duly approved shall be charged of sale of liquor duly approved shall be charged @ 50% annual licence fee. II:- Rate of fees prescribed for liquor shops at (f), herein above available shall be applicable to liquor shops at ( c), (d) and (e) referred to herein above irrespective of their location where such existing liquor shop having air-conditioning facilities. A equipment providing air-conditioning facilities to liquor shop need not be necessarily attached to the such liquor shop. (9) (i) (ii) (iii) For retail vendor of IMFL and country liquor in packed bottles:- ‘A’ class municipalities/coastal villages Towns other than ‘A’ class municipalities Villages other than coastal villages Rs. 7,000/- Rs. 4,000/- Rs. 2,000/- (10) (i) (ii) (iii) For retail vendor of country liquor:- ‘A’ class municipalities/coastal villages Towns other than ‘A’ class municipalities Villages other than coastal villages Rs. 2,000/- Rs. 1,200/- Rs. 800/- (11) (i) (ii) (iii) For retail vendor of beer in beer parlour for consumption on the premises ‘A’ class municipalities/coastal villages Towns other than ‘A’ class municipalities Villages other than coastal villages Rs. 5,000/- Rs. 2,000/- Rs. 800/- 36(11-A) For retail vendor of beer and wine on counters Rs. 15,000/- per annum 37(12)(a) For retail vendor of liquor i.e. Indian made foreign liquor, country liquor and Foreign liquor effecting sale on luxury vessel/craft carrying passengers for entertainment,— (a) Used for the purpose of gambling/having licence for gambling or casinos:— (i) Vessel/craft having capacity less than 50 passengers to ply Rs. 5,00,000/- (ii) Vessel/craft having capacity of 50 passengers and above upto 200 passengers to ply Rs. 10,00,000/- 36 Inserted Vide Notification No. 1/6/2006-Fin(R&C) (III) dated 31-3-2006 published in the Official Gazette, Series I No. 52 (Ext.No.3) dtd. 31-3-2006. 37 Item 12 substituted Vide Not. No. 1/1/2004-Fin(R&C) dtd. 28-7-2009 published in the Official Gazette Series I No. 17 (Ext. No. 2) dtd. 29-7-2009. Manual of Goa Laws (Vol. II) – 280 – Excise Duty Act and Rules (iii) Vessel/craft having capacity more than 200 passengers Rs. 20,00,000/- (b) Vessels other than referred to above Rs. 50,00,000/- Explanation: (13) For Wholesale vendors of rectified spirit or absolute alcohol or both. Rs. 2,000/- (14) For retail vendors of rectified spirit or absolute alcohol or both Rs. 500/- (15) For wholesale vendors of denatured spirit Rs. 4,000/- (16) For retail vendors of denatured spirit Rs. 800/- (17) For wholesale vendors of denatured spirituous preparations Rs. 500/- (18) For retail vendors of denatured spirituous preparations Rs. 200/- Explanation I:- Additional points of sale means sale at place other than approved by the licensing authority within the licensed premises and includes display of liquor/temporary counter/mini-bars. In any case additional points duly authorized will not be allowed to be operated in the premises not geographically contiguous. Explanation II:- For the purpose of the above:- (a) ‘A’ class municipalities means the municipal areas of Panaji, Margao, Mormugao, Mapusa and any other municipal areas so declared by the Government from time to time. (b) Towns means the municipal areas declared by the Government in the districts of North and South Goa. (c) Villages means all other parts of the State. (d) Coastal villages means the areas of the villages within one kilometer from the high tide all along the coastal belt, for the purpose of identifying the location of licensed premises exclusively for levying annual licence fee for sale of liquor. All licensed premises for sale of liquor situated/located in the coastal villages of Baga, Calangute, Candolim, Sinquerim, Nerul, Bambolim, Bogmalo, Betalbatim, Majorda, Colva, Benaulim, Varca, Cavelossim only shall attract fees specified for respective vendors. Explanation III:- For the purpose of the additional points for effecting sale of liquor herein above, additional 50% licence fee shall be charged for each of additional point for sale duly authorized by the Commissioner of Excise. Explanation IV:- For the purpose of item (13) hereinabove, the licensing authority shall in no way be held responsible for the safety of the passengers on the vessels/crafts on which sale of liquor takes place and the owners of such vessels/crafts shall be responsible for the safety of the passengers thereon. Manual of Goa Laws (Vol. II) – 281 – Excise Duty Act and Rules II A-Transfer FEES FOR TRANSFER OF LICENCE Sr. No. CATEGORIES CITIES TOWNS VILLAGES 38[1. Retail Sale of licence for sale of IMFL and CL in sealed bottles/in premises Rs. 5,000/- Rs. 2,000/- Rs. 2,000/-