Panaji, 11th June, 2021 (Jyaistha 21, 1943)

SERIES I No. 11

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

2/6/2020-Fin(R&C)/1471

In exercise of the powers conferred by

section 22 of the Goa Excise Duty Act, 1964

(Act No. 5 of 1964), the Government of Goa

hereby makes the following rules so as to

further amend the Goa, Daman and Diu

Excise Duty Rules, 1964, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Excise

Duty (Amendment) Rules, 2021.

(2) They shall come into force on the date

of their publication in the Official Gazette.

2. Amendment of rule 92.— After rule 92 of

the Goa, Daman and Diu Excise Duty Rules,

1964, the following rule shall be inserted,

namely:—

“92A. Seasonal licence.— A seasonal

licence for retail sale of liquor for

consumption in the premises may be

granted by the Excise Inspector under

whose jurisdiction the shacks are

established on payment of such fee as may

be specified by the Government by

notification in the Official Gazette, for a

period not exceeding five tourist seasons

commencing from the month of October

ending in the month of May, for a private

EXTRAORDINARY

No. 2

beach shack or other beach shack

regulated by Tourism Department, subject

to the condition that the applicant shall

possess all required permissions/approvals

from the Goa Coastal Zone Management

Authority, the Tourism Department and the

Local Authority.”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 10th June, 2021.

––––––

Notification

7/2/2021-Fin(R&C)/1472

In exercise of the powers conferred by

section 22 of the Goa Excise Duty Act, 1964

(Act 5 of 1964), the Government of Goa hereby

makes the following rules so as to further

amend the Goa, Daman and Diu Excise Duty

Rules, 1964, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Excise

Duty (Amendment) Rules, 2021.

(2) They shall come into force on the date

of their publication in the Official Gazette.

2. Amendment of rule 93.— In rule 93 of

the Goa, Daman and Diu Excise Duty Rules,

1964, for the expression “The rules 90 and 91

mutatis mutandis shall be applicable in

respect of application for licence and payment

of the fee thereof. The licences for wholesale

299

Suggestions are welcomed on e-mail: dir–[email protected]

Reg. No. RNP/GOA/32/2021-2023

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 11

(EXTRAORDINARY No. 2)

11TH JUNE, 2021

300

or retail sale of rectified spirit or absolute alcohol shall be granted only to chemists and

druggists or to any registered public undertaking or their agents for distribution thereof to

Industrial or other units or licensed vendors in this State.”, the expression “The provisions

of rule 90 except clause (g) of sub rule (4) thereof and rule 91 mutatis mutandis shall be

applicable in respect of application for licence and payment of the fee thereof.” shall be

substituted.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 9th June, 2021.

–––––––

Notification

7/2/2021-Fin(R&C)/1473

In exercise of the powers conferred by section 12, 13, 13A, 14 and 15 of the Goa Excise

Duty Act, 1964 (Act 5 of 1964), read with section 21 of the General Clauses Act, 1897 (Central

Act 10 of 1897), the Government of Goa hereby amends the Government Notification No. 1/

/2/2020-Fin (R&C)/556 dated 11-05-2020, published in the Official Gazette, Extraordinary

No. 5, Series I No . 6, dated 11-05-2020 (hereinafter referred to as the “principal Notification”),

as follows, namely:—

In the principal Notification, in PART-D,

(i) in sub-part “(II)- SALE”, for the entry against item (12), the following entry shall be

substituted, namely:—

“ (12) For wholesale sale of rectified spirit

Rs. 2,00,000/-.

”

or absolute alcohol or both

;

(ii) in sub-part “V. MISCELLANEOUS”,—

(a) for the entry against sub-item (vii) of item (8), the following entry shall be substituted,

namely:—

“ vii) For processing of the application for issuing

Rs. 1,00,000/-

”

the licence for wholesale/retail sale of ENA/Rectified

Spirits/Denatured Spirits/Denatured spirituous preparation

;

(b) for the entry against sub-item (iii) of item (9), the following entry shall be substituted,

namely:—

“ (iii) Licence fee for possession of denatured spirit/rectified spirit/

extra neutral/alcohol/absolute alcohol/any other spirit, for

industrial use, other than liquor manufacturing units,—

(a) Upto 49,999 bulk litres

Rs. 40,000/- per annum

(b) 50,000 bulk litres upto 1,00,000 bulk litres

Rs. 60,000/- per annum

Rs. 1,00,000/- per annum

(d) above 2,00,000 bulk litres upto 4,00,000 bulk litres

Rs. 3,00,000/- per annum

(e) above 4,00,000 bulk litres

Rs. 5,00,000/- per annum ”.

This Notification shall come into force on the date of its publication in the Official Gazette.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 9th June, 2021.

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