Section 41, Goa Excise Duty Act, 1964 [S2G-CEA]
As at 7 September 2026. In force from 12 July 1964.
41. Power to make rules.—(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the form of the application and the form of the certificate of registration under section 4; (b) the conditions subject to which a licence may be granted under section 6; (c) the records and registers to be maintained and the returns to be furnished under section 7; (d) the form of the appeal and the fee payable therefor under section 38; (e) any other matter which is required to be, or may be, prescribed. (3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislature, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the Legislature agrees in making any modification in the rule or agrees that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Defined terms in this text (3)
licence: Section 2, Goa Excise Duty Act, 1964 [S2GB74] (In this Act, unless the context otherwise requires,—): "licence" means a licence granted under this Act
licence: 17 more definitions.
notification: Section 2, Goa Excise Duty Act, 1964 [S2GB74] (In this Act, unless the context otherwise requires,—): "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly
notification: 996 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 (1)
Goa Excise Duty (Registration) (Amendment) Rules, 2009 [R10-R3E], 10 December 2009, in force. Recital: "In exercise of the powers conferred by section 41 of the Goa Excise Duty Act, 1964 (Goa Act 5 of 1964), the Government of Goa hereby makes the following rules further to amend the Goa Excise Duty Rules, namely:"
Cited by (2)
Section Preamble, Goa Excise Duty (Registration) (Amendment) Rules, 2009, 10 December 2009, Band A. "section 41 of the Goa Excise Duty Act, 1964 (Goa Act 5 of 1964)".
Section 3, Goa Excise Duty Act, 1964 [S2G-B8T], 12 July 1964, Band A. "section 41".
Not held (0)
none
Duties published under this section (0)
none