Section 39, Goa Excise Duty Act, 1964 [S2G-CCE]

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 39, Goa Excise Duty Act, 1964 [S2G-CCE]. Machine: S2G-CCE.

39. Cognizance of offences.—(1) No court shall take cognizance of any offence punishable under this Act except upon a complaint in writing made by the Commissioner or by an officer authorised by it in this behalf. (2) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.

Defined terms in this text (1)

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.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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