Section 78(2) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(2)The register shall be submitted to the respective Taluka Excise Station by the licensee not later than the end of June of the year for which the licence is granted. The breach of this rule, shall render the licensee liable to a penalty not exceeding Rs. 100/- to be levied by the Excise Inspector.
