If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order as occasion requires, do anything (not inconsistent with this Act) which appears to it to be necessary for removing the difficulty.
Schedule 151[omitted] Secretariat Panjim, November 13, 1964 S. BALAKRISHNAN Secretary to the Government of Goa, Daman and Diu ______ 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 Omitted by (Amendment) Act, 2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
9 Substituted by Amendment Act 11 of 1973.
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 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
18 Substituted by Amendment Act 11 of 1973.
, 19 The words “Daman & Diu” omitted by the Amendment Act 20 of 2001.
20 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
21 Substituted by Amendment Act 20 of 2001.
22 Inserted by Amendment Act 11 of 1973.
23 Inserted by Amendment Act 20 of 2001.
24 Inserted by Amendment Act 02 of April 2015.
25 Clause “kkk” originally inserted by the Amendment Act 11 of 1973, which was subsequently substituted by the Amendment Act 9 of 1981.
26 Substituted by Amendment Act 20 of 2001.
27 Substituted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
28 Substituted by Amendment Act 11 of 1973.
29 The word “includes” omitted by Amendment Act 20 of 2001.
30 Inserted by Amendment Act 20 of 2001.
31 The words “Daman & Diu” omitted by the Amendment Act 20 of 2001.
32 Inserted by Amendment Act 11 of 1973.
33 Inserted by Amendment Act 20 of 2001.
34 Inserted by Amendment Act 20 of 2001.
35 Substituted by Amendment Act 20 of 2001.
36 Substituted by Amendment Act 20 of 2001.
37 Inserted by Amendment Act 20 of 2001.
38 Section substituted by Amendment Act 10 of 1976.
39Substituted by (Amendment) Act, 2017, Published in O.G. series I No. 22 (Ext. No. 2) dated 31- 08-2017.
-19- 40Substituted by (Amendment) Act,2017, Published in O.G. series I No. 22 (Ext. No. 2) dated 31- 08-2017.
41 Clause 3-A inserted by Amendment Act 10 of 1976, however by the Amendment Act 20 of 2001 existing provision. numbered as sub-section (1), thereof and after sub-section (1) sub-section (2) inserted.
42 Substituted by Amendment Act 20 of 2001.
43 Substituted by Amendment Act 11 of 1973.
44 Substituted by Amendment Act 11 of 1973.
45 In place of word “Territory” substituted by Amendment Act 20 of 2001.
46 In place of word “Territory” substituted by Amendment Act 20 of 2001.
47 Initially section was by Amendment Act 11 of 1973, however by Amendment Act 20 of 2001 section substituted.
48 Substituted by Amendment Act 11 of 1973.
49 Inserted by Amendment Act 20 of 2001.
50 Substituted by Amendment Act 11 of 1973.
51 Substituted by Amendment Act 11 of 1973.
52 Substituted by Amendment Act 11 of 1973.
53 Substituted by Amendment Act 11 of 1973.
54 Substituted by Amendment Act 11 of 1973.
55 In place of word “Territory” substituted by Amendment Act 20 of 2001.
56 Section substituted by Amendment Act 11 of 1973 and thereafter again vide Amendment Act 10 of 1976.
57 Substituted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
58 The words “Goa, Daman & Diu” substituted by Amendment Act 20 of 2001.
59 Inserted by Amendment Act 8 of 1978.
60 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
61 Substituted by Amendment Act 11 of 1973.
62 Inserted by the Amendment Act 20 of 2001.
63 Section was amended by the Amendment Act 11 of 1973, thereafter entire section substituted by Amendment Act 11 of 1975.
64 In place of words “liquor” the words “any excisable article” substituted by Amendment Act 11 of 1973. 65 In place of words “liquor” the words “such excisable article” substituted by Amendment Act 11 of 1973. 66 In place of words “liquor” the words “such excisable article” substituted by Amendment Act 11 of 1973. 67 In place of word “Territory” substituted by Amendment Act 20 of 2001.
68 Inserted by the Amendment Act 20 of 2001.
69 Sub-section amended twice first amendment carry out by the Amendment Act 11 of 1973 has been substituted by the present entries by the Amendment Act 11 of 1975.
70 Original Section 15 is substituted by the Amendment Act 11 of 1973.
71 Proviso inserted by Amendment Act 10 of 1976.
72 The words “Goa, Daman & Diu” substituted by Amendment Act 20 of 2001.
73 Sub-section 2 initially amended by Amendment Act 11 of 1975 and thereafter entire sub-section alongwith proviso substituted by the Amendment Act 9 of 1997.
74 Existing provision numbered as sub-section (1) and thereafter sub-section (2) inserted by the Amendment Act 20 of 2001.
75 Substituted by Amendment Act 11 of 1973.
76 Substituted by Amendment Act 11 of 1973.
77 In place of word “vender” substituted by Amendment Act 10 of 1976.
78 In place of word “vender” substituted by Amendment Act 10 of 1976.
79 In place of word “18 years ” substituted by Amendment Act 10 of 1976.
80 Substituted by Amendment Act 11 of 1973.
81 Inserted by Amendment Act 1 of 1969 and thereafter present explanation substituted by Amendment Act 11 of
1973.
82 In place of word “Territory” substituted by Amendment Act 20 of 2001.
83 Substituted by Amendment Act 11 of 1973.
84 Substituted by Amendment Act 11 of 1973.
85 Substituted by Amendment Act 11 of 1973.
86 Substituted by Amendment Act 11 of 1973.
87 Inserted by Amendment Act 10 of 1976.
88 Substituted by Amendment Act 11 of 1973.
89 The word “and” deleted by Amendment Act 10 of 1976.
90 Inserted by Amendment Act 10 of 1976.
91 Inserted by Amendment Act 10 of 1976.
92 Inserted by Amendment Act 8 of 1966.
93 Substituted by Amendment Act 11 of 1973.
94 Substituted by Amendment Act 11 of 1973.
95 Substituted by Amendment Act 11 of 1973.
96 The existing section 23 was re-numbered as sub-section (1) and thereof; after sub-section (1) as so re-numbered as sub-section (1), new sub-section (2) inserted by Amendment Act 9 of 1981.
97 Proviso inserted by Amendment Act 9 of 1981.
98 Substituted by Amendment Act 18 of 1976.
99 Substituted by Amendment Act 11 of 1973.
100 In place of words “or article” the words “or other article” substituted by Amendment Act 11 of 1973.
101 Substituted by Amendment Act 11 of 1973.
102 Substituted by Amendment Act 11 of 1973.
-20- 103 Substituted by Amendment Act 11 of 1973.
104 The words “of excise officer” omitted by Amendment Act 9 of 1981.
105 Inserted by Amendment Act 9 of 1981.
106 Proviso of sub-section (2) omitted by Amendment Act 9 of 1981.
107 Sub-section 3 and 4 inserted by Amendment Act 9 of 1981.
108 Inserted by Amendment Act 8 of 1966.
109 Section 30 is amended by the Act 11 of 73 thereafter entire section substituted by Amendment Act 10 of 1976.
110 Inserted by Amendment Act 9 of 1981.
111 In place of word “three” substituted by Amendment Act 9 of 1981.
112 Inserted by amendment Act 19 of 1985.
113 In place of words ‘one thousand” the word two thousand was substituted by the amendment Act 18 of 1976, which further by the Amendment Act 20 of 2001 substituted to “ten thousand”.
114 Substituted by amendment Act 18 of 1976.
115 Substituted by the Amendment Act 18 of 1976 and 20 of 2001.
116 Added by Amendment Act 11 of 1973.
117 Inserted by Amendment Act 11 of 1973.
118 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
119 Inserted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
120 Substituted by the Amendment Act 18 of 1976 & 20 of 2001.
121 Substituted by Amendment Act 11 of 1973.
122 Inserted by Amendment Act 9 of 1981.
123 Substituted by Amendment Act 18 of 1976 and 20 of 2001.
124 Substituted in place of word “Any excise Officer” by the Amendment Act 9 of 1981.
125 Substituted by Amendment Act 18 of 1976 and 20 of 2001.
126 Inserted by Amendment Act 1 of 1969.
127 In place of word “ any liquor” substituted by Amendment Act 11 of 1973.
128 In place of word “of liquor” substituted by Amendment Act 11 of 1973. 129 In place of word “of liquor” substituted by Amendment Act 11 of 1973.
130 Inserted by Amendment Act 8 of 1966.
131 Inserted by Amendment Act 9 of 1981.
132 Inserted by Amendment Act 1 of 1969.
133 Substituted by Amendment Act 18 of 1976.
134 Inserted by Amendment Act 18 of 1976.
135 Added by Amendment Act 9 of 1981.
136 In place of word “liquor” substituted by Amendment Act 11 of 1973.
137 Inserted by Amendment Act 11 of 1973.
138 In place of word “liquor” substituted by Amendment Act 11 of 1973.
139 In place of word “liquor” substituted by Amendment Act 11 of 1973.
140 In place of word “ such liquor” substituted by Amendment Act 11 of 1973.
141 Section substituted by the Amendment Act 20 of 2001.
142 Inserted by Amendment Act 8 of 1966.
143 Inserted by Amendment Act 10 of 1976.
144 Substituted by (Amendment) Act,2016, Published in O.G. series I No. 23 (Ext.) dated 09- 09-2016.
145 Section substituted by Amendment Act 10 of 1976.
146 Section substituted by Amendment Act 10 of 1976.
147 In place of word “liquor” substituted by Amendment Act 11 of 1973.
148 The words “Goa , Daman & Diu” substituted by amendment Act 20 of 2001.
149 Substituted by the Amendment Act 11 of 1973.
150 Section is substituted by Amendment Act 11 of 1973.
151 Omitted by the Amendment Act 11 of 1975.
GOVERNMENT OF GOA, DAMAN AND DIU The Goa 1[ ] Excise Duty Act, 1964