Section 21, Goa Excise Duty Act, 1964 [S2G-BTV]

As at 7 September 2026. In force from 12 July 1964.

In Goa Excise Duty Act, 1964 [A11-ZKF]. This text from 12 July 1964. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 21, Goa Excise Duty Act, 1964 [S2G-BTV]. Machine: S2G-BTV.

21. Maintenance of records and furnishing of returns.—(1) Every licensee shall maintain such records and registers relating to the sale of excisable articles as may be prescribed and shall preserve them for a period of five years. (2) Every licensee shall furnish to the Commissioner a return in Form A within sixty days from the end of every financial year, and such other information as the Commissioner may, by order in writing, require.

Defined terms in this text (2)

Commissioner: Section 2, Goa Excise Duty Act, 1964 [S2GB74] (In this Act, unless the context otherwise requires,—): "Commissioner" means the Commissioner appointed under this Act

Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;

Commissioner: 45 more definitions.

prescribed: Section 2, Goa Excise Duty Act, 1964 [S2GB74] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 more definitions.

Made under this section, or naming it (0)

none

Cited by (0)

none

Not held (0)

none

Duties published under this section (0)

none