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[Cites 0, Cited by 0] [Section 23] [Entire Act]

State of Goa - Subsection

Section 23(1) in The Goa Excise Duty Act, 1964

(1)The Commissioner or any Excise Officer not below such rank as may be prescribed, may,-
(a)enter and inspect at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any [excisable article] [Substituted by Amendment Act 11 of 1973.]:
Provided that no Excise Officer other than the Commissioner shall so enter or search any residential premises unless he is accompanied by the Sarpanch, or the Panch or any other respectable person of the locality.
(b)enter and inspect at any time within the hours during which sale is permitted and at any other time during which the same may be open, any place in which any [excisable article or foreign liquor] [Substituted by Amendment Act 11 of 1973.] is kept for sale by any person holding a licence under this Act;
(c)examine any book, account, or register or examine, test, measure or weigh any materials, stills, utensils, implements, apparatus, [excisable article or foreign liquor] [Substituted by Amendment Act 11 of 1973.] found in any such place as is referred to in clauses (a) and (b) above; and
(d)seize any measures, weights or testing instruments which he has reason to believe to be false.