Section 101(3) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(3)[ Non-compliance of records and submission of accounts of transaction will amount to an offence under the Act which may attract suspension of licence in extreme cases.] [Inserted vide Notification No. 1/1/97-Fin.(R&C)(B) dated 2-4-1997.]
