The Goa Excise Duty Act, 1964 regulates the production, possession, transport, import, export, sale, and taxation of alcoholic beverages, spirits, intoxicating drugs, and opium within the State of Goa. It applies to commercial liquor manufacturers, dealers, tappers, distributors, vendors, consumers, and enforcement officials across the state. By establishing a comprehensive licensing system, levying excise duties, and creating designated non-consumption zones, the law controls the alcohol trade and generates state revenue. It matters because it ensures product safety, curbs illicit liquor trafficking, prevents public drunkenness, and provides a structured legal framework for local alcohol industries like feni production.
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of The Goa Excise Duty Act, 1964 across statutory gazettes and amending Acts.