Amendment status not verified — confirm the current text below against the official source.
Library Cess.— 13[(1) The Government shall, by notification in the Official Gazette, levy a library cess, at such rate as may be specified therein, in the form of a surcharge on the excise duty or other duties or any fees payable on Indian made foreign liquor, foreign liquor, beer and/or wine under the Goa Excise Duty Act, 1964 (Act 5 of 1964). ] (2) The cess levied under sub-section (1) shall be collected to utilise for the purpose of implementation of this Act by the Government.