Section 93 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
93. [ Licence for wholesale and retail sale.] [Substituted by Notification No. Fin.(Rev.)/2-35/49/75 dated 29-12-1976 published in O.G. Series I, No. 42 dated 13-1-1977.]
- Licence for wholesale or retail sale of denatured spirituous preparations, denatured spirit and rectified spirit or absolute alcohol shall be issued by the Excise Inspector of the Taluka in which the premises of the vendor are situated with the previous sanction of the Commissioner. 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.
