Section 116 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
116. Powers and duties of Officers.
(1)All Excise Officers of the State not below the rank of Sub-Inspectors of Excise and Lower Division Clerks may exercise the powers conferred by sections 23, 24, 25 and 27:Provided that power to seize and detain any liquor or article or search any person, vessel, vehicle, animal or package under section 25, may be exercised at the Check-post by the Supervisor or the Excise Guard in charge of such Check-post:[Provided further that in the Talukas of Salcete, Canacona and Pernem any Excise Guard may exercise the powers conferred by sections 25 and 27.] [Added by Notification No. FD/F.111/2-35/826/part/65/66 dated 22-1-1966, published in Government Gazette, Series I, No. 44 dated 27-1-1966.](2)All Excise Officers of the State including Excise Guards may exercise the powers mentioned in section 26.(3)[ [All Central Excise and Custom Officers] [Inserted by Notification No. Fin.(Rev.)/2-35/11/74 dated 19-3-1975, published in O.G. Series I, No. 52 dated 29-3-1975.] not below the rank of Inspector of Central Excise and Preventive Officer of Customs, may exercise the powers under section 25 to seize and detain excisable articles such as intoxicating drugs and opium as defined in clauses (kkk) and (oo) respectively of section 2 of the Act and may search any person, vessel, raft, vehicle, animal, package, receptacle or covering upon whom, or in or upon which, he may have reasonable cause to suspect any such excisable article to be or to be concealed.](4)All Police Officers not below the rank of Assistant Sub-Inspector may exercise the powers conferred by sub-section (2) of section 23, proviso to sub-section (1) of section 24, sub-section (1) of section 25, sub-section (3) of section 27 [and sub-section (1) of section 36(A):] [Substituted vide Notification No. 1/21/81 Fin.(RC) dated 22-10-1981, published in O.G. Series I, No. 30 (Extraordinary) dated 22-10-81.]Provided that all Police Officers not below the rank of Head Constables may also exercise the powers conferred by sections 25 and 27.
