1937

Panaji, 30th August, 2023 (Bhadra 8, 1945)

SERIES I No. 21

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

__

Notification

1/3/2023-Fin(R&C)/3215

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 Excise Duty Rules, 1964,

namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Excise

Duty (Amendment) Rules, 2023.

(2) They shall come into force on the date

of their publication in the Official Gazette.

2. Substitution of rule 106.— In the Goa

Excise Duty Rules, 1964, for rule 106, the

following rule shall be substituted, namely:—

106. Disposal of articles, goods, things

and conveyances.— (1) All articles or goods

or things or conveyances confiscated under

the Act by order of a Magistrate or

Commissioner or any other Officer

empowered by the Government in that

behalf, as the case may be, shall be sold

by public auction by the Excise Inspector

concerned.

EXTRAORDINARY

No. 2

(2) The reserve price of such articles or

goods or things or conveyances to be

auctioned shall be calculated on the basis

of factual condition of such goods and in

any case shall not be less than,-

(a) 60 percent of the mrp for liquor

goods other than spirit;

(b) 60 percent of the market value for

spirit;

(c) 60 percent of the mrp or the market

value for all goods other than covered

in ‘a’ and ‘b’ above:

Provided that the reserve price of

perishable article required to be disposed

off immediately shall be not less than 80

percent of the mrp.

(3) The reserve price of the confiscated

articles or goods or things or conveyances

shall be further decreased by 10 percent

for second auction in case of non disposal

of such goods in first auction. The goods

remained undisposed after second auction

shall be destroyed under supervision of the

Committee constituted by the Commi-

ssioner.

(4) The Excise Inspector or any other

officer

duly

authorised

by

the

Commissioner shall prepare a notice

towards public auction of the confiscated

articles or goods or things or conveyances

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 21

(EXTRAORDINARY No. 2)

30TH AUGUST, 2023

1938

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 2.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—199/100—8/2023.

and display the same on the notice board

and on the Department website for wide

publication upon approval of the reserve

price, etc., by the Commissioner.

(5) The procedure of public auction shall

be under the supervision of the Committee

constituted by the Commissioner for that

purpose.

(6) The sale by auction or otherwise of

liquor, stills and other appliances or

materials for distillation shall be made only

to licenced dealers or manufacturers of

liquor, as the case may be.

(7) The proceeds of the sale shall be

credited

in

the

treasury

of

the

Government”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 29th August, 2023.