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State of Goa - Section

Section 30 in The Goa Excise Duty Act, 1964

30. [Penalty for contravention of provision. [Section 30 is amended by the Act 11 of 73 thereafter entire section substituted by Amendment Act 10 of 1976.]

- Whoever, in contravention of this Act, or of any rules or orders made thereunder, or of the conditions in any licence or permit obtained under this Act,-
(a)imports, exports, transports or possesses any excisable article; or
(b)manufactures or produces any excisable article or bottles liquor; or
(c)constructs or works any distillery, brewery or pot still; or
(d)uses, keeps, or has in his possession any materials, still, utensils, implements or apparatus whatsoever for the purpose of manufacturing any excisable article; or
(e)sells any excisable article or foreign liquor; or
(f)draws toddy from any tree, shall, on conviction before a Magistrate, be punished for each such offence with-
(i)[rigorous] imprisonment which may extend to [seven] [In place of word 'three' substituted by Amendment Act 9 of 1981.] years, with or without fine, if the offence relates to intoxicating drug or opium as defined in clauses (kkk) and (oo) respectively of section 2:
[Provided that the minimum punishment shall not be less than six months.] [Inserted by amendment Act 19 of 1985.]
(ii)a fine which may extend to [ten thousand rupees] [In place of words 'one thousand' the word two thousand was substituted by the amendment Act 18 of 1976, which further by the Amendment Act 20 of 2001 substituted to 'ten thousand'.] or imprisonment for a term which may extend to [two years] [Substituted by amendment Act 18 of 1976.] or; with both, if the offence relates to any other matter:
Provided that in respect of any offence under clause (f), the amount of fine may be such lower figure as may be prescribed.]