Office Memorandum No. 3234/2023/RD of the Revenue Department, Government of Goa dated 14th September, 2023 on the possession of excisable articles [C16-1KV]
As at 7 September 2026. In force. No commencement recorded.
No. 3234/2023/RD
GOVERNMENT OF GOA
Revenue Department, Government of Goa
Panaji, dated the 14th September, 2023
OFFICE MEMORANDUM
Subject: The possession of excisable articles by persons in possession under the Goa Excise Duty Act, 1964, regarding.
1. The undersigned is directed to say that references have been received in the Revenue Department, Government of Goa on the manner in which the possession of excisable articles by persons in possession is to be regulated under the Goa Excise Duty Act, 1964.
2. The matter has been examined. Every person in possession carrying on the possession of excisable articles shall make an application in Form B to the Licensing Authority within seven days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the possession of excisable articles is undertaken, and the Licensing Authority shall dispose of it within seven days of its receipt.
4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Revenue Department, Government of Goa.
(Secretary to Government)
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