The Goa Excise Duty (Validation of Appointments and Proceedings) Act, 1975

 
 
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The Goa Excise Duty (Validation of Appointments and Proceedings) 
Act, 1975 
 
GOVERNMENT OF GOA 
 
Law and Judiciary Department 
— 
Notification 
The following Bill passed by the Legislative Assembly of Goa, Daman and Diu and 
assented to by the Administrator of Goa, Daman and Diu on 28 -10-1975 is hereby 
published for general information. 
M. S. Borkar, Under Secretary (Law). 
Panaji, 28th October, 1975. 
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The Goa Excise Duty (Validation of Appointments and Proceedings) 
Act, 1975 
(Act No. 16 of 1975)  [28th October,1975] 
AN 
ACT 
to validate appointments of certain officers under the Goa, Daman and Diu Excise Duty 
Act, 1964, and to validate proceedings taken by such officers under the Act. 
Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Twenty-sixth 
Year of the Republic of India as follows:— 
 
(1) Short title.— This Act may be called the Goa 1[Omitted] Excise Duty (Validation 
of Appointments and Proceedings) Act, 1975. 
(2) Definition.— In this Act,— 
(1) “Administrator” means the Administrator of the Union territory of Goa, Daman and 
Diu appointed by the President under article 239 of the Constitution; 
(2) “appointment” means appointment as— 
(a) Commissioner of Excise; or 
(b) Assistant Commissioner of Excise; or 
(c) Superintendent of Excise; or 
(d) Excise Officer; or 
(e) Excise Inspector; or 
(f) Sub-Inspector of Excise; or 
(g) Excise guard. 
1. Validation of certain appointments, levy of excise duty etc. — Notwithstanding 
anything contained in any judgment, decree, or order of any court, tribunal or other 
authority,— 
 
 
 
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(a) no appointment of any person made or purporting to have been  
made under or for the purposes of the Goa, Daman and Diu Excise Duty 
Act, 196 4 (hereinafter referred to as the principal Act), before the 
Commencement of this Act, shall be deemed to be illegal or invalid, or 
ever to have been illegal or invalid, merely on the ground that such 
appointment was not made in accordance with the provisions of section 3 
of the principal Act, or on the ground that such appointment was not made 
under that section, or on both those grounds; and 
 
 
5 of 1964 
(b) no levy or collection of any duty, tax or fee, made or purporting to have been 
made under the principal Act, before the commencement of this Act, and no 
jurisdiction exercised, no order made, and no other act or proceeding or thing done or 
taken by, or before, a person referred to in clause (a) in relation to such levy or 
collection shall be deemed  to be illegal or invalid, or ever to have been illegal or  
invalid merely on the ground that such jurisdiction was exercised or such order had 
been made or such other act or proceedings or thing had been done or taken by, or 
before, a person whose appointm ent was not made in accordance with or under the 
provisions of section 3 of the principal Act, and accordingly— 
(i) all appointments made or purporting to have been made under or for the 
purposes of the principal Act, before the commencement of this Act, shall , for all 
purposes, be deemed to be, and to have been, made in accordance with law; 
(ii) the jurisdiction exercised, orders made and all other acts, proceedings or 
things done or taken by the Government of Goa, Daman and Diu or by the 
Administrator or by a person whose appointment had been made as aforesaid, or by 
any other officer of that Government or by any tribunal or other authority in 
connection with the said appointments or in connection with the levy or collection  
of duty, tax or fee under the principal Act, shall for all purposes, be deemed to be 
and to have been exercised, made, done or taken in accordance with law; and 
(iii) no suit or other proceedings shall be maintained or continued in any court or 
before any tribunal or other authority whatsoever on the ground that any such 
appointment was illegal or invalid or any such jurisdiction, order or other act, 
proceeding or thing was not exercised, made, done or taken in accordance with law. 
2. Repeal and saving. — (1) The Goa, Daman and Diu Excise Duty  (Validation of 
Appointments and Proceedings) Ordinance, 1975 (1 of 1975) is hereby repealed. 
(2) Notwithstanding such repeal, anything done or any action taken under the said 
Ordinance so repealed shall be deemed to have been done or taken under this Act, as if 
this Act had commenced on the 28th June, 1975. 
 
 
B. M. MASURKAR, 
Secretariat, Secretary to the Government of Goa, 
Panaji, Daman and Diu, Law and Judiciary 
28th October, 1975 Department 
 
 
 
 
1. The words “Daman and Diu” omitted vide Goa Act 20 of 2021. 
 

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