Office Memorandum No. 4513/2019/ED of the Education Department, Government of Goa dated 2nd December, 2019 on the possession of excisable articles [C1B-DYK]

No. 4513/2019/ED

GOVERNMENT OF GOA

Education Department, Government of Goa

Panaji, dated the 2nd December, 2019

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 Education 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 Excise Appellate Authority within forty-five days, accompanied by a fee of five hundred 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 Excise Appellate Authority shall dispose of it within forty-five days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Education Department, Government of Goa.

(Secretary to Government)