The Government of Goa has passed the Goa Excise Duty (Amendment) Rules, 2021. The Goa Excise Duty (Amendment) Rules, 2021 amends the Goa, Daman and Diu Excise Duty Rules, 1964 in the following manner:
- Amendment of Rule 92[1].— After Rule 92 of the following rule shall be inserted,
“92A. Seasonal licence.— A seasonal licence for retail sale of liquor for consumption in the premises may be granted by the Excise Inspector under whose jurisdiction the shacks are established on payment of such fee as may be specified by the Government by notification in the Official Gazette, for a period not exceeding five tourist seasons commencing from the month of October ending in the month of May, for a private beach shack or other beach shack regulated by Tourism Department, subject to the condition that the applicant shall possess all required permissions/approvals from the Goa Coastal Zone Management Authority, the Tourism Department and the Local Authority.”.
- Amendment of rule 93[2].— In rule 93 of the Goa, Daman and Diu Excise Duty Rules, 1964, for the expression “The rules 90 and 91 mutatis mutandis shall be applicable in respect of application for licence and payment of the fee thereof. The licences for wholesale or retail sale of rectified spirit or absolute alcohol shall be granted only to chemists and druggists or to any registered public undertaking or their agents for distribution thereof to Industrial or other units or licensed vendors in this State.”, the expression “The provisions of rule 90 except clause (g) of sub rule (4) thereof and rule 91 mutatis mutandis shall be applicable in respect of application for licence and payment of the fee thereof.” shall be substituted.
*Tanvi Singh, Editorial Assistant has put this story together.
[1] Vide Notification no. 2/6/2020-Fin(R&C)/1471 dated June 10, 2021
[2] Vide Notification no. 7/2/2021-Fin(R&C)/1472 dated June 9,2021