State Act

The Goa Excise Duty Act, 1964

8. Possession of and transactions in liquor.— (1) No person not being a 50[licensed manufacturer or dealer of any excisable article] shall have in his possession any 51[quantity of such article] in excess of such quantity as the Government may, by notification, prescribe, except under the authority of a permit issued by the Commissioner and in accordance with the conditions, if any, therein. (2) Every dealer or 52[vendor of any excisable article or foreign liquor] shall maintain a full account of his 53[transactions in such article or foreign liquor] in the prescribed form.